MiiiiMiininiiiiin HO" Date Due m^ mmW mmmxit i*wi FROM THE UNITED STATES GOVERNMENT THROUGH THE SUPERINTENDENT OF DOCUMENTS % 506 Rev. Stat. rrohibi^s thewithdrawal of this book for home 4005 /{.%l5f^o. ii l^HTT Cornell University Library + Wealth debt, and taxation. , 3 1924 030 219 665 olin Overs The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924030219665 DEPARTMENT OF COMMERCE AND LABOR SPECIAL REPORTS OF THE CENSUS OFFICE S. N. D. NORTH DIRECTOR OF THE CENSUS WEALTH, DEBT, AND TAXATION WASHINGTON GOVERNMENT PRINTING OFFICE 1907 E.V. ^^%\^^c/€) CONTENTS. PART I. VALUATION OF NATIONAL WEALTH. J 'age. Introduction 3 Real property and improvement,s 4 Methods of estimating the value of taxed real property and improvements: 1900 and 1904 4 Methods of estimating values of real property at previous censuses 8 Estimates of real property values; 1900 and 1904 9 Table 1.— Value of land and buildings of farms and of factories, with the per cent which the value of land and of buildings forms of the total value, by states and territories: 1900 12 Table 2. — Assessed valuation of land and of the improvements thereon, for acre property and for city and town lots, with certain percentages, for specified states: 1900 13 Table 3. — Estimated true value of taxed real property and improvements and of specified exempt real property, total and per family, classified according to the general purpose for which used, together with the numlier of farm and other families, by states and territories: 1900 yl6 Tests of Census estimates of real property values 18 Table 4. — Estimated true value of acre property assessed for taxation in 1900 and 1904, and reported value of farm property in 1900, with average values, for specified states -20 Table 5. — Average value per acre of taxed and farm lands, as estimated by the Census and by the Department of Agri- culture, and amount and per cent of increase from 1900 to 1904, for specified states 20 Personal and other property 21 Table 6. — Estimated true value of specified classes of personal and other property: 1904 and 1900 22 Estimated values of specified classes of personal and other property 22 Proportion of total wealth represented by real and by personal and other property 26 National wealth: 1850 to 1904 27 Bases and methods of preparing estimates for different years 27 Table 7.— Estimates of wealth for 1904 and 1900 27 Table 8.— Estimates of wealth for 1890 29 Table 9.— Estimates of wealth for 1880 _ . . 29 Degree of comparability of reports for the several censuses ' 29 Annual average per capita accumulations 32 Comparisons of national wealth, assessed valuations, and taxation : 1900 and 1904 33 Comparative wealth of nations 35 Table 10. — Summary of estimates of national wealth for 1896 35 Table 11. — Estimated true value of all property and of specified classes of property, by states and territories: 1900 36 Table 12. — Estimated true value of all property and of specified classes of property, by states and territories: 1904 37 Table 13. — Estimated true value of real property and improvements, with average value per acre and per capita, by states and territories: 1900 38 Table 14. — Estimated true Value of real property and improvements, with average value per acre and per capita, by states and ter- ritories: 1904 39 Table 15. — Estimated true value of all property compared with the assessed valuation of all property subject to ad valorem taxation, by states and territories, arranged according to the amount of estimated true value: 1900 40 Table 16. — Estimated true value of all property compared with the assessed valuation of all property subject to ad valorem taxation, by states and territories, arranged according to the amount of estimated true value: 1904 41 Table 17. — Estimated true value of all property, by states and territories: 1850 to 1904 42 Table 18. — Per capita estimated true value of all property, by states and territories: 1850 to 1904 ' 44 Table 19. — Estimated true value of real property and improvements, assessed valuation of taxed real property and improvements, and value of farm lands and improvements, by counties: 1900. , 45 Table 20. — Estimated true value of real property and improvements, and assessed valuation of taxed real property and improve- ments, by counties: 1904 87 (iii) iv CONTENTS. PART II. PUBLIC INDEBTEDNESS. Page. Introduction 131 Changes in public indebtedness since 1870 131 Table 1.— Summary of the net national, state, and municipal debt, total and per capita: 1870 to 1902 131 Interest on all public indebtedness 133 Debt classified by character of obligations 133 Indebtedness of the National Government 134 Character of the national debt 134 (!ash in the Treasury available for payment of debt 137 Table 2.— Detailed exhibit of the indebtedness of the National Government: 1890 to 1902 140 State and municipal indebtedness l42 Table 3. — Average rate of interest and annual interest charge on the funded debt and special assessment loans of states, counties, and minor civil divisions, by states and territories: 1902 143 Indebtedness of states and territories 143 Table 4. — Average rate of interest, annual interest charge on funded debt, and actual interest payments on the indebtedness of states and territories, by states and territories: 1902 -. 147 Alabama 147 Table 5. — State indebtedness of Alabama and annual interest charge thereon at specified dates 149 Arizona 149 Table 6. — Territorial indebtedness of Arizona and annual interest charge thereon at specified dates 149 Arkansas 149 Table 7. — State indebtedness of Arkansas and annual interest charge thereon at specified dates 150 California 150 Table 8. — State indebtedness of California and annual interest charge thereon at specified dates 150 Colorado 150 Table 9. — State indebtedness of Colorado and annual interest charge thereon at specified dates 151 Connecticut 151 Table 10. — State indebtedness of Connecticut and annual interest charge thereon at specified dates 151 Delaware 151 Table 1 1. — State indebtedness of Delaware and annual interest charge thereon at specified dates 151 District of Columbia 151 Table 12. — Indebtedness of the District of Columbia and annual interest charge thereon at specified dates 152 Florida 152 Table 13. — State indebtedness of Florida and annual interest charge thereon at specified dates 152 Georgia 152 Table 14. — State indebtedness of Georgia and annual interest charge thereon at specified dates 153 Hawaii 153 Idaho 153 Table 15. — State indebtedness of Idaho and annual interest charge thereon at specified dates .' 153 Illinois 153 Table 16. — State indebtedness of Illinois and annual interest charge thereon at specified dates 154 Indiana 154 Table 17. — State indebtedness of Indiana and annual interest charge thereon at specified dates 155 Iowa 155 Table 18. — State indebtedness of Iowa and annual interest charge thereon at specified dates 155 Kansas 155 Table 19. — State indebtedness of Kansas and annual interest charge thereon at specified dates 155 Kentucky 155 Table 20. — State indebtedness of Kentucky and annual interest charge thereon at specified dates 156 Louisiana 15fi Table 21. — State indebtedness of Louisiana and annual interest charge thereon at specified dates 157 Maine 157 Table 22. — State indebtedness of Maine and annual interest charge thereon at specified dates 157 Maryland 157 Table 23. — State indebtedness of Maryland and annual interest charge thereon at specified dates 158 Massachusetts : 158 Table 24. — State indebtedness of Massachusetts and annual interest charge thereon at specified dates 161 Michigan Ifil Table 25. — State indebtedness of Michigan and annual interest charge thereon at specified dates 162 Minnesota 162 Table 26. — State indebtedness of Minnesota and annual interest charge thereon at specified dates 163 Mississippi 163 Table 27. — State indel)t<'dnHss of Mississippi and annual interest charge thereon at specified dates 163 CONTENTS. V state and municipal indebtedness — Continued. Page. Indebtedness of states and territories — Continued. Missouri 163 Table 28. — State indebtedness of Mi.ssouri and annual interest rharge thereon at specified dates 163 Montana 164 Table 29. — State indebtedness of Montana and annual interest charge thereon at specified dates 165 Nebraska 165 Table 30. — State indebtedness of Nebraska and annual interest charge thereon at specified dates 165 Nevada 165 Table 31. — State indebtedness of Nevada and annual interest charge thereon at specified dates 165 New Hampshire 165 Table 32. — State indebtedness of New Hampshire and annual interest charge thereon at specified dates 166 New Jersey 166 Table 33. — State indebtedness of New Jersey and annual interest charge thereon at specified dates 166 New Mexico 166 Table 34. — Territorial indebtedness of New Mexico and annual interest charge thereon at specified dates 167 New York 167 Table 35. — State indebtedness of New York and annual interest charge thereon at specified dates 167 North Carolina 167 Table 36. — State indebtedness of North Carolina and annual interest charge thereon at specified dates 168 North Dakota 168 Table 37. — State indebtedness of North Dakota and annual interest charge thereon at specified dates 169 Ohio 169 Table 38. — State indebtedness of Ohio and annual interest charge thereon at specified dates 169 Oklahoma 169 Table 39. — Territorial indebtedness of Oklahoma and annual interest charge thereon at specified dates 170 Oregon 170 Table 40. — State indebtedness of Oregon and annual interest charge thereon at specified dates 170 Pennsylvania 170 Table 41. — State indebtedness of Pennsylvania and annual interest charge thereon at specified dates 170 Rhode Island : 170 Table 42. — State indc^btedness of Khode Island and annual interest charge thereon at specified dates 171 South Carolina 171 Table 43. — State indebtedness of South Carolina and annual interest charge thereon at specified dates 171 South Dakota 171 Table 44. — State indebtedness of South Dakota and annual interest charge thereon at specified dates 171 Tennessee 171 Table 45. — State indebtedness of Tennessee and annual interest charge thereon at specified dates 172 Texas - 172 Table 46. — State indebtedness of Texas and annual interest charge thereon at specified dates 173 Utah 173 Table 47. — State indebtedness of Utah and annual interest charge thereon at specified dates 173 Vermont 173 Table 48.^-State indebtedness of Vermont and annual interest charge thereon at specified dates 174 Virginia 174 Table 49. — State indebtedness of Virginia and annual interest charge thereon at specified dates 177 Washington 177 Table 50. — State indebtedness of Washington and annual interest charge thereon at specified dates 178 West Virginia 178 Table 51. — State indebtedness of West Virginia and annual interest charge thereon at specified dates 178 Wisconsin 178 Table 52. — State indebtedness of Wisconsin and annual interest charge thereon at specified dates 178 Wyoming 179 Table 53. — State indebtedness of Wyoming and annual interest charge thereon at specified dates 179 General treasury cash and assets of productive funds of states and territories 179 Alabama - 180 Arizona 180 Arkansas 180 California - 181 Colorado 182 Connecticut 182 Delaware 182 District of Columbia 183 Florida 183 Georgia 184 Hawaii 185 Idaho : 185 vi CONTENTS. state and municipal indebtedness — Continued. Page. General treasury cash and assets of productive funds of states and territories — Continued. Illinois 186 Indiana 186 Iowa 188 Kansas 188 Kentucky 188 Louisiana 189 Maine 189 ■ Maryland 190 Massachusetts 190 Table 54. — Sinking funds for the redemption of the direct debt of Massachusetts: 1889 190 Table 55. — Transfers to statehouse loans sinking fund of Massachusetts 192 Table 56. — Sinking funds for the redemption of the direct bonded debt of Massachusetts: 1902 192 Table 57. — Sinking funds for the redemption of the contingent debt of Massachusetts: 1902 193 Michigan 194 Minnesota 195 Table 58. — Land grants to permanent university fund of Minnesota 195 Mississippi ,. 195 Missouri 196 Montana 197 Nebraska 199 Nevada 199 New Hampshire 199 New Jersey 200 New Mexico 201 New York 202 North Carolina 203 North Dakota 203 Ohio 203 Oklahoma 204 Oregon 204 Pennsylvania 205 Rhode Island 205 South Carolina 205 South Dakota 207 Tennessee 207 Texas 207 Utah 209 Vermont 209 Virginia ' , 209 Washington 211 West Virginia 211 Wisconsin 212 Wyoming 213 Municipal indebtedness 213 Indebtedness of counties 215 Table 59. — Average rate of interest, annual interest charge on funded debt, and actual interest payments on the indebtedness of counties, by states and territories: 1902 215 Indebtedness of minor civil divisions 216 Table 60. — .Vverage rate nf interest and annual interest charge on the funded debt and special assessment loans of cities and other minor civil divisions, by states and territories: 1902 217 Public indebtedness of other nations 217 Comparable statistics of public indelrtedness 217 National indebtedness of various nations 218 Table 61.— Ptcported national debt of specified nations for the fiscal year 1904-5 219 Table 62.— Reported public indebtedness of the British Empire 219 Table 63.— Reported public indebtedness of the German Empire and states 220 Table 64.— Reported national indebtedness of American nations 220 Xablc 65. Total and per capita indebtedness less sinking fund assets of states and territories, counties, and minor civil divisions, by states and territories: 1902, 1890, and 1880 221 Table (it;.— Funded debt and special assessment loans of states and territories, counties, and minor civil divisions, classified by rate of interest, by states and territories: 1902 222 Talile 07.— Indebtedness and sinking fund assets of states and territories in 1902, together with their total and per capita indebted- ness less sinking fund assets in 1902, 1890, and 1880, liy states and territories 223 Table 68.— Funded debt of slates and territories, classified by rate of interest, by states and territories: 1902 224 Table 69.— Detailed exhibit of the indebtedness of states and territories, by states and territories: 1890 to 1902 226 Table 70.— (ieniTal treasury cash and assets of productive funds of states and territories, by states and territories: 1902, 1890, and 1880. 278 CONTENTS. vii Page. Table 71. — Summary of general treasury cash and the assets of productive funds of states and territories, by states and territories: 1902. 279 Table 72. — Detailed exhibit of general treasury cash and the assets of productive funds of states and territories, by states and terri- tories: 1890 to 1902 280 Table 73. — Total and per capita indebtedness less sinking fund assets of counties and minor civil divisions, by states and territories: 1902, 1890, and 1880 344 Table 74. — Total and per capita indebtedness less sinking fund assets of counties and minor civil divisions, by counties: 1902, 1890, and 1880 • 345 Table 75. — Indebtedness and sinking fund assets of counties in 1902, together with their total and per capita indebtedness less sink- ing fund assets in 1902, 1890, and 1880, by states and territories 393 Table 76. — Funded debt of counties, classified by rate of interest, by states and territories: 1902 394 Table 77. — Funded debt of counties, classified by purpose of issue, by states and territories: 1902 395 Table 78. — Funded debt of counties, classified by year of issue, by states and territories: 1902 396 Table 79. — Funded debt of counties, classified by year of maturity, by states and territories: 1902 398 Table 80. — Indebtedness and sinking fund assets of counties in 1902, together with their total and per capita indebtedness less sink- ing fund assets in 1902, 1890, and 1880, by counties 400 Table 81. — Indebtedixess and sinking fund assets of minor civil divisions in 1902, together with their total and per capita indebted- ness less sinking fund assets in 1902, 1890, and 1880, by states and territories 444 Table 82. — Funded debt and special assessment loans of minor civil divisions, classified by rate of interest, by states and tetritories: 1902 445 Table 83. — Funded debt and special assessment loans of minor civil divisions, classified by purpose of issue, by states and terri- tories: 1902 446 Table 84. — Funded debt and special assessment loans of minor civil divisions, classified by year of issue, by states and territories: 1902 448 Table 86. — Funded debt and special assessment loans of minor civil divisions, classified by year of maturity, by states and terri- tories: 1902 450 Table 86. — Indebtedness and sinking fund assets of specified minor civil divisions in 1902, together with their total and per capita indebtedness less sinking fund assets in 1902, 1890, and 1880, by minor civil divisions: (A. — Cities, towns, villages, and boroughs) 452 (B. — Towns, townships, precincts, etc.) 540 PART III. TAXATION AND REVENUE SYSTEMS. Introduction 615 Revenue systems of the state and local governments 617 Summary 617 Definitions 618 Ofiicers 618 State revenues 620 County revenues •. 642 Municipal revenues 644 School revenues 648 Alabama 648 Alaska .' 654 Arizona 654 Arkansas 657 California 660 Colorado 666 Connecticut 669 Delaware 674 District of Columbia 676 Florida 678 Georgia 081 Hawaii 684 Idaho 687 Illinois - 689 Indian Territory 693 Indiana 694 Iowa _ 698 Kansas . 700 Kentucky _ 703 Louisiana 706 Maine . 711 Maryland _ __.... 715 Massachusetts _ _ _ 719 Michigan .___..__ 723 viii CONTENTS. Revenue systems of the state and local governments — Continued. Page. Minnesota 727 Mississippi 730 Missouri ; : .. .^ 734 Montana 738 Nebraska 742 Nevada 744 New Hampshire ! 747 New Jersey 750 New Mexico 753 New York 756 North Carolina 760 North Dakota 763 Ohio 767 Oklahoma 771 Oregon 773 Pennsylvania 776 Rhode Island 780 South Carolina 783 South Dakota 787 Tennessee 791 Texas 796 Utah 800 Vermont 804 Virginia 807 Washington : ' 813 West Virginia. ; , : 816 W^isconsin 819 Wyoming 823 Porto Rico : 826 Statistics of assessed valuation and tax levies 829 Assessed valuation 829 Levies of ad valorem taxes 831 Local practices reflected in census tables 833 Table 1. --Assessed valuation of property subject to ad valorem taxation, by states and territories: 1850 to 1902 845 Table 2. — Assessed valuation of real property and improvements subject to ad valorem taxation, by states and territories: 1850 to 1902 846 Table 3. — Per capita assessed valuation of all property subject to ad valorem taxation, and per capita assessed valuation of real property and improvements subject to ad valorem taxation, by states and territories: 1850 to 1902 847 Table 4. — Total levies of ad valorem taxes, by states and territories: 1860 to 1902 848 Table 5. — Per capita levies of ad valorem taxes, and tax rate per $100 of assessed valuation, by states and territories: 1860 to 1902. . 849 Table 6. — Estimated true value of all property, levies of ad valorem taxes, and tax rate per |100 of estimated true value, by states and territories: 1902, 1890, and 1880 850 Table 7. — Assessed valiiation of property subject to ad valorem taxation, and levies of ad valorem taxes, total and per capita, by counties: 1902, 1890, and 1880 851 Table 8 — Assessed valuation of specified classes of property subject to ad valorem taxation, and ad valorem taxes levied by specified civil divisions, by states and territories: 1902 891 Table 9.— Assessed valuation of specified classes of property subject to ad valorem taxation, and ad valorem taxes levied by specified civil divisions, by counties and by minor civil divisions having a population of over 4,000; 1902 892 PART IV. GOVERNMENTAL EXPENDITURES AND REVENUES. Introduction -, 953 Significance of specified terms in commercial and in governmental accounting 953 Commercial accounting terms 953 Governmental accounting terms 954 Classification of governmental expenses and revenues 955. Basis of classification 955 Expenses 956 Revenues 957 Classification of governmental payments and receipts 957 Corporate payments - 957 Corporate interests 957 Temporary payments and receipts 961 Transfer payment s and receipts 961 CONTENTS. ix Page. Payments for expenditures and receipts from revenues 962 Table 1. — Summary of payments for expenditures and receipts from revenues of the National Government, stairs and terri- * tories, counties, cities, and other minor civil divisions of continental Unil ed States: 1902 96?. Payments and receipts of National Government 963 Table 2. — Payments, receipts, and balances of the National Go-\-ernmcnt for the year ending June 30, 1903 964 Payments and receipts of state and municipal governments 964 Table 3. — Per cent which I'eceipts from general and conimercial re^-enues form of all revenue receipts of states and ter- ritories, counties, cities, and other minor civil divisions, of general and commercial revenues, by si al es and ter- ritories: 1902 965 Table 4. — Per capita receipts of the states and territories, counties, cities, and other minor civil divisions from all revenues and from specified classes of revenues, by states and territories: 1902 966 Table 5. — Per cent distribution, by source, of the general revenue receipts of states and territories, counties, cities, and other minor civil divisions, by states and territories: 1902 967 Table 6. — Revenue receipts of states and territories, counties, cities, and other minor civil divisions, classified by the civil division receiving the same: 1902 968 Table 7; — Per cent which receipts from general and commercial revenues form of all revenue receipts, and per cent which receipts from each class of general revenues form of all general revenue receipts, for specified civil divisions: 1902 968 _Table 8. — Per cent which receipts of specified civil divisions form of total receipts from each class of revenues: 1902 968 Table 9. — Summary of payments for expenditures and of receipts from revenues of states and territories, counties, cities, and other minor civil divisions, by states and territories: 1902 976 Table 10. — Payments for expenditures and receipts from revenues of states and territories, counties, cities, and other minor civil divisions, by states and territories: 1902 980 Table 11. — Payments, receipts, and cash balances of states and territories for specified fiscal period, by states and territories. 996 Table 12. — Payments and receipts of states and territories, by states and territories: 1902 998 Table 13. — Payments for expenditures and receipts from revenues of cities having a population of over 25,000 in 1900, by states and territories: 1902 » . . . , 1004 Table 14. — Payments for expenditures and receipts from revenues of cities having a population of 8,000 to 25,000 in 1900, by states and territories: 1903 1008 Table 15. — Payments for expenditures and receipts from revenues lesfimated) of minor civil divisions other than cities having a pi^pulation of over 8,000 in 1900, by states and territories: 1902 1012 Table 16. — Total county payments, receipts, and cash balances, by states and territories: 1902 1018 Table 17. — Principal county payments and receipts, by states and territories: 1902 1020 Table 18. — County temporary payments and receipts, by stales and territories: 1902 1024 Table 19. — ^Value at close of year of principal salable county possessions other than sinking fund assets, by states and terri- tories: 1902 1025 Table 20. — Total county payments, receipts, and cash balances, by counties: 1902 1026 Table 21. — Principal county payments and receipts, by counties: 1902 1066 Table 22. — County temporary payments and receipts, by counties : 1902 1148 Table 23. — Value at close of year of principal salable county possessions other than sinking fund assets, by counties: 1902. 1187 Index " 1225 MAPS AND DIAGRAMS. Page. Map ] . — Per capita estimated true value of real property and improvements: 1900 14 Map 2. — Estimated wealth for each state and territory : 1904 28 Map 3. — Per capita estimated wealth for each state and territory: 1904 28 Map 4. — Per capita indebtedness less sinking fund assets of counties and minor civ-il divisions: 1902 , 144 Map 5. — Assessed valuation of property subject to ad valorem taxation: 1902 832 Map 6. — Per capita assessed valuation of property subject to ad valorem taxation: 1902 834 Map 7. — Per capita levies of ad valorem taxes: 1902. 836 Diagram 1. — Estimated true value of real property and improvements and assessed valuation of portion subject to ad valorem taxation: 1900 10 Diagram 2, — Estimated true value of all property and assessed valuation of portion subject to ad valorem taxation: 1904 30 Diagram 3. — Total debt of the United States less sinking fund 135 Diagram 4. — Outstanding principal of the public debt of the National Government less cash in the Treasury: 1880, 1890, and 1902. 138 Diagram -5. — State and municipal debt less sinking fund assets: 1902 142 Diagram 6. — Indebtedness less sinking fund assets of states and territories: 1902 146 Diagram 7. — Per capita indebtedness less sinking fund assets of states and territories: 1902 148 Diagram 8. — Per capita indebtedness less sinking fund assets of counties and minor civil divisions: 1902 214 Diagram 9. — Assessed valuation of property subject to ad valorem taxation : 1902 830 (x) LETTER OF TRANSMITTAL. DEPARTMENT OF COMMERCE AND LABOR, Bureau of the Census, Washington, D. (I, March 11, 1907. Sm: I have the honor to transmit herewith the decennial Report on Wealth, Debt, and Taxation. This volume constitutes the special report relating to "public indebtedness, valuation, taxation, and expenditures" author- ized by the act of March 3, 1899, providing for the Twelfth Census, and again by the act of March 6, 1902, estab- lishing the permanent Census Office. This report was prepared under the supervision of Mr. Le Grand Powers, chief statistician for agriculture. The figures here presented were secured by several methods — (1) by actual investigations by Census agents; (2) by correspondence with state and local officials; (3) by reference to printed reports of public officials; and (4) by estimates based on many sources of information. This volume is divided into four parts: I, Valuation of National Wealth; II, Public Indebtedness; III, Taxation and Revenue Systems; and IV, Governmental Expenditures and Revenues. Part I presents for the United States, exclusive of Alaska, Hawaii, Porto Rico, and the Philippines, a valuation of the tangible wealth in the Nation, includiag the property of individuals and private corporations, of the National, state, county, and local governments, and of religious, charitable, and educational institutions. ' Details of the different kinds of wealth are given for 1900 and 1904. For 1900 the Congress authorized that the value of all real and personal property used in agriculture and manufactures should be ascertained by Census enumerators. The value of all other property has been estimated, as this was the only method for which the expense could be kept within the authorized appropriations. Part II presents for the United States, exclusive of Alaska and the Philippines, a report on public indebted- ness, including that of the National Government, states and territories, counties, cities, villages, townships, school districts, etc. The aggregate given in the report is believed to include the indebtedness of practically every political division and subdivision in the United States. The figures for the National Government and states and territories cover the period from 1890 to 1902, thus continuing the detailed reports prepared by the Tenth and Eleventh censuses. The figures for the counties, cities, and other municipalities are for the fiscal year 1902; that is, that fiscal period which most nearly coincides with the calendar year 1902. Part III, which presents statistics of assessed valuations and tax levies, includes a digest of the revenue laws of the state, county, and local governments, which was prepared by Carl C. Plehn, Ph. D., associate pro- fessor in the University of California. It is believed that Professor Plehn' s study on this subject is the most comprehensive yet attempted and that it will be most useful to all interested in the subject of taxation. Part IV presents statistics of the payments and receipts of the National, state, county, and local govern- ments for 1902. Statistics of cities having a population of over 25,000 and of cities having a population of 8,000 to 25,000 have been presented in Census Bulletins 20 and 45, respectively. The statistics compiled in these bulletins virtually form a part of this decennial Report on Wealth, Debt, and Taxation, but are repro- duced in this volume only as summaries by states arid territories. Owing to the various methods of accounting and to the different meanings given to financial terms by governmental officials, the Census found great difficulty in securing comparable statistics of governmental payments and receipts, and especially in securing data for Bulletin 20, which was the first financial report published by this Bureau. The text discussion and tables of this bulletin aroused a great public interest and gave momentum to the movement for definiteness of terms and uniformity of classification in governmental reports. This public interest is reflected in the action of several state legislatures and of many city councils. Very respectfully, Hon. Oscar S. Straus, Secretary of Commerce and Labor. (xi) VALUATION OF NATIONAL WEALTH (1) PART VALUATION OF NATIONAL WEALTH. INTRODUCTION. Object of the investigation. — For each decennial cen- sus since 1850 Congress has authorized and directed the compilation of statistics of the aggregate wealth of the nation, or, in other words, of the value of all the tangible property within its borders. In authorizing and direct- ing the making of this compilation — which has been called our national inventory or stock taking — Congress has sought to secure for the nation the best approxima- tion to what the business man prepares for his guidance when he takes an inventory of his possessions. As has been repeatedly pointed out by students of census statis- tics, the significance or value of such an inventory depends very largely upon its form ; to be of anj^ great value to the economist or statesman it must present details relating to all the different kinds of wealth. The greater portion of such wealth is the property of the eighty million residents of the land. Smaller por- tions belong to nonresidents, to the National, state, and local governments, and to charitable, religious, and educational institutions and associations. Included with the property belonging to the National Government are the unappropriated lands of our public domain. Territory included in the investigation. — The tables of this report are for the United States, exclusive of Alaska, Hawaii, Porto Rico, and the Philippines. The omission of the statistics for the geographic divisions named is due to the fact that no sufficient data were secured from them on which to base trustworthy esti- mates for this part of the report on Wealth, Debt, and Taxation. Dates to which statistics relate. — The statistics pre- sented in this report are for the years 1900 and 1904. Unless otherwise specifically stated, they are compiled as of June 1 of these years. Methods of investigation. — For the year 1900 Con- gress specifically authorized and directed that the value of property employed in agriculture and manufactures, as appraised hy the owners, occupiers, or managers thereof, be ascertained through the agency of census enumerators. In 1902 the Bureau of the Census re- ported that in 1900 the real property in farms in con- tinental United States had a value of $16,614,647,491, and the lands and buildings employed in manufactures were worth $2,476,772,062, making a total of 119,091,419,563 of real property whose value was ascertained by the methods and agency described. At the same time and in the same manner the Bureau of the Census ascertained that the value of live stock on farms was $3,075,477,703 ; the value of farming imple- ments and machinery, $74l»,775,970; and of machinery, tools, and implements of manufactures, '1>2, 541,046,639, making a total of 16,366,300,312 for personal property. The total of the real and personal property whose value was ascertained by the methods prescribed by Congress was $25,457,791,865. Although the above total exceeds the wealth of many nations it constitutes but a small part of the tangible property of the United States. However, in its various acts authorizing and directing the Twelfth Census to compile statistics con- cerning the value of that propert}'. Congress has pre- scribed no method of procedure, except for the classes of such property mentioned above. The Bureau of the Census was therefore free to prepare its statistics for other property by any method which it might select, provided the expense therefor came within the author- ized appropriations. The only statistics possible for this other property were estimates. The estimates pre- pared, combined with the statistics secured by enumer- ators relating to farming and manufacturing property in 1900, are presented in Tables 11 to 20, inclusive. Classification of property. — For the purpose of this investigation the Bureau of the Census classifies all forms of wealth under the two designations real property, and improvements and personal and other property. Defini- tions of "real" and "personal" property are found in the statutes of nearly all of the states in their laws relating to the assessment and collection of revenues. Such definitions will be found in Part III of this report, in the digest of revenue laws prepared by Professor Plehn. Practically no two states agree in the meaning which they assign to the terms mentioned. For the purposes of this investigation the Bureau of the Census uses the term "real property and improvements " as descriptive of lands and the structures and fixed im- provements thereupon, exclusive of the lands used for the purposes of railroads, street railways, telegraph (3) WEALTH, DEBT, AND TAXATION. and telephone systems, privately owned central electric light and power stations, and privately owned water- works. All propertj^ not involving the possession of lands and those specified classes of property involving- such possession are referred to by the Bureau of the Census as " personal and other property." 1 From the standpoint of the tax laws of the several states all real, pei'sonal, and other propertj'.is of two distinct classes, taj'ed and e.n'iihpt, according as it is or is not subject to the general or ad valorem tax. In the tables of this report are presented separate estimates of the values of taxed and exempt real property. The taxed real property belongs almost exclusively to pri- vate individuals, firms, and corporations; while exempt realty is nearly all the propertj^ of the National, state, and local governments, and of religious, charitable, and educational institutions. In presenting the statistics, exempt propert}^ is further divided into two sub- classes, according as those statistics could be prepared \>j counties or only b}^ states and territories. The exempt property of the first subclass is referred to as distributahJe into counties^ and that of the second as not distributMe Into counties. 1 The exempt real property distributable into counties consists of (1) the buildings and other structures and public works of the National, state, and local govern- ments, including the lands of public cemeteries, water- works, and other municipal industries; and (2) all the real propertj^ of religious, charitable, and edu- cational institutions that by law are exempt from taxation. Throughout the country the greater portion of this exempt propertj^ is governmental, and the lesser portion belongs to religious, charitable, and educational institutions, with comparatively trifliing amounts credited to soldiers, clergymen, and other individuals. The exempt real property not distributable into counties includes the following classes: (1) Lands which the General Land Office of the United States designates as the unappropriated and reserved lands of the United States public domain; (2) the appropriated lands of the United States which are coruiected with unperfected homestead and other claims; (3) school and other state lands; (i) Indian reservations which never formed a part of the public domain of the United States, as those in New York and North Carolina, and (5) real property in Arizona, Nevada, and New Mexico used for mining purposes, which could not be distributed by the Bureau of the Census among the counties in which located. In the case of Nevada, the property of class (5) was not subject to the general property tax, but instead paid a special property tax on its net mining product. The undistributed mining values in the two territories represent that portion of the mining wealth within their borders which, as compared with other property, seems to have escaped taxation. A goodly number of our best writers and students of public wealth object to including the value of ex- empt property in estimates such as those given in this report. These objections are based upon the following general facts: The public buildings, public works, and public lands held by the governments, and similar pro^Derty held by religious, charitable, and educational institutions, are paid for out of the money of the general public, and the value of this property and these public works is at once reflected in the higher actual value of the taxable private propert}-. In fact, it is urged that one factor causing the general advance in the value of private property is the acquisition \)j the public of an interest in these forms of public pos- sessions, which have so enormously increased in the past half century. There is a certain force in the con- tention, but very much can be ofl:ered also in support of the opposite practice which has been followed in Census reports since 1880. Estimates for this exempt property have therefore been presented for 1900 and 1904 as for the two preceding census j^ears. The values of this exempt property for 1900 and 1904 are given separately, however, in Tables 13 and 14 by states, and in Tables 19 and 20 by counties. Those who, in their studies of national wealth, wish to separate these values from those of privately owned realty can therefore readilv do so. REAL PROPERTY AND IMPROVEMENTS. METHODS OF ESTIMATING THE VALUE OF TAXED REAL PROPERTY AND IMPROVEMENTS: 1900 AND 1904. Bash of estiiivitef.—Ka has already been mentioned, the value of real property in fanns, mills, and factories in 1900 was ascertained by the census enumerators. The most important single class of property whose value in 1900 remained to be ascertained was taxed property not in farms and not used for manufacturing purposes. This included the real property used for residential and general Inisiness purposes, and for mines and quarries. No authority was granted and no attempt was made to obtain the value of this property l)y enumeration. because the census enumerators would be able to locate only a portion thereof, and of that portion they could not, in the time allowed them or for the compensation provided for the purpose, locate the owners or their legal representatives and secure from them a statement of value; moreover, many other obstacles almost as great stood in the way. The value of taxed real property other than that of farms and factories, if obtained even approximately, must of course be based upon an appraisal by others than the owners, since it could not be secured by enumerators. No complete appraisal of taxed real VALUATION OF, NATIONAL WEALTH. property has ever been made, save by assessors for purposes of taxation; hence, if the Census estimate of the value of all such property is to be based upon an appraisal, it must be that of the local assessors. Those assessors do prepare what is for all practical purposes a complete cadastre of all taxable real property, and in the territory which constitutes their field of official activity they undoubtedly strive to appraise all real property at substantially the same per cent of true value; accordingly, the assessor's appraisal within the city, town, or other civil division which constitutes his field is fairly uniform. By ascertaining the percentage of true value represented bj^ the assessed valuation — that is, the ratio of assessed valuation to true value — the assessor's appraisal can be made the basis of an estimate of the true value of all taxed realty in the given civil division. In attempting to use the assessors' valuations for this purpose, it was found that the exhibits of such valua- tions are of very different utility in the making of es- timates. In states where the tax lists contain classified exhibits of the value of all the principal subdivisions of realty, the assessors' appraisal can readily be made the basis of a very close estimate of the true value ; in states where such classification is wanting, the assess- ment rolls furnish a less desirable basis for preparing estimates. But it should be noted that the assessment rolls constitute the only fairly complete list of taxable real property that is obtainable for any state, and that the valuations representing various percentages of the true value of property are appraisals resulting from in- vestigations by the body of men best qualified for judg- ing the value of the various forms of real propert}'. Ratio of assessed vahiation to true value of taxed real property in 1900. — In determining the ratio between the assessed valuation and the true value of real prop- erty, preliminary to estimating the true value of our realty, the Bureau of the Census sought to utilize all the available information relating to the subject. The most important items of such information are here men- tioned : (1) In over 2,000 of the 2,800 counties farm land con- stitutes at least 85 per cent of the assessed acre property, and in some counties it constitutes over 95 per cent ; in such counties farm land is the most valuable of lands assessed as acre property. The general charac- ter and the value per acre of land not in farms, as com- pared with farm lands, can be ascertained within fairly narrow limits. For all counties for which the assess- ors report separately the area and taxable value of acre property, the Bureau of the Census compared for 1900 the figures of their report with the acreage and value of farm lands as returned by the enumerators. From this comparison there was computed the ratio of the assessed valuation of land, as shown by the tax lists, to the true value of the same land, as reflected in the reports of the census enumerators. In nearly if not quite 2,000 of the 2,800 counties the estimated value of all real property was computed on the assumption that the ratio ascertained, as above described, for farm and other acre property was correct for all real property. The possibility of eri'or resulting from the use of ratios obtained by this method arises from the fact that there are manj' counties in the United States in which city or town property and nonagricultural acre property are assessed at a lower rate than farm property, and about as many other counties in which these classes of propert}^ are assessed at a higher rate than farm prop- erty. The use of ratios thus obtained gives rise, there- fore, to incorrect estimates for individual counties — in some too high, in others too low — but the net result of the use of such ratios for the country as a whole, so far as the agricultural counties are concerned, can not be greatly in error, since such errors tend to balance and neutralize one another. (2) Where the record of sales of real property show- ing both the selling price and. the assessed valuation of such propertj' could be secured, said record was used as a check upon the accuracy of the conclusion reached by the first method and as a basis for prepar- ing estimates in civil divisions, such as large cities, where the first method was not readilj^ applicable. The most important and trustworthy compilations of sales of real propertj^ giving both assessed valuation and selling price were those published by the state authorities of Ohio and Iowa. By using the Census report of farm values as a basis, it was estimated that in Ohio acre property was assessed at 56.5 per cent of its true value. Bj^ using the record of the sales of acre property in the same state that percentage was found to be 57.3. For the state as a whole, therefore, the results ob- tained by the two methods differed by only eight- tenths of 1 per cent. Greater variations, however, were obtained for individual counties. For Iowa the Census farm value, when compared with the assessed valuation of acre property, gave a ratio of assessed valuation to true value of 20.2 per cent, while the cor- resi^onding ratio derived from the reported sales of acre property was 20.1 per cent, a variation of only one-tenth of 1 per cent. A careful studj^ of the figures by counties for the two states leads to the conclusion that for state totals there is but little choice between the two methods, but that for individual counties the Census farm values give a broader basis than a limited number of sales of real property, and are therefore less liable to error, outside of counties containing large cities or large areas of nonagricultural land. (3) When preparation was first made for estimating the national wealth in connection with the general investigation concerning wealth, debt, and taxation, the agents of the Bureau of the Census visited all cities and villages which contained over 4,000 inhabitants 6 WEALTH, DEBT, AN© TAXATION. in 1900, and also all except ten of the count}^ seats regardless of size. In all the counties and minor civil divisions visited, the agents made detailed inqui- ries of all persons competenl, to give information relating to the ratio between the assessed valuation and the true value of real property. The information thus secured was 'USed' to check the results obtained by the use of the classes of data described in (1) and (2), and in many cases was made the basis of countj^ estimates. It had to be used as such basis for those counties in which the local records of assessment did not give the value of assessed acre propertj', or failed to give sep- arately the value of acre property, town lots, and other city property, or where no record of sales such as is mentioned in (3) was procurable. (4) Wherever possible, reports of ratios such as are described in (3) were checked with corresponding ratios given in financial journals and other financial publications. But little information of this character was available for use by the Eleventh Census; a very great mass, however, was secured by the Twelfth, and in some cases was found to be more reliable and trust- worthy than that gathered by the census agents in the several counties. As a general thing, the information embodied in such financial reports was furnished by men who knew something of the condition of affairs in their several localities, having investigated the same for the definite purpose of securing information relating to the basis of municipal credit. (5) In a number of states there are tax commissions which for several years have been collecting data re- lating to the ratio of assessed valuation to true value in the several counties of their jurisdiction. Some of these states, notably New York, show by their reports that a great mass of information has been collected and an- alyzed with most admirable results. So far as the re- ports of such tax commissions and state equalization boards threw light upon the subject, thej^ were utilized in preparing the estimates here submitted. (6) In agricultural counties in which the assessors did not separate the value of acre property from that of city and town lots and blocks, the ratios of assessed valuation to true value obtained as described in (3), (4), and (6) were tested by adding to the value reported by the Twelfth Census for farm lands and for lands and buildings used for manufacturing purposes, an estimate of the value of residence property of the non-farm fami- lies residing within the county; the estimates so ob- tained took account of the character of the dwelling and business property in the several counties. It was found that for many counties the reported ratio of assessed valuation to true value gave for all property in the county a value less than that reported by the census enumerators for farm and factory land alone, and that for some of these counties the value was even less than that of the farms; in all such cases the reported ratio was modified so that the estimates would include what seemed to be a moderate allowance for known property other than that in farms and factories. Ratio of assessed valuation to true value of taxed real property in 190 J/,. — In the preparation of the estimates of 1904 the Census did not have at its command, except ' for the state of Iowa, data relating to farm values such as were utilized for 1900 and are described in (1), above. In Iowa the state authorities completed a most excellent census of agriculture for 1906. This was used in connection with the assessment records of the same year in compiling an estimate for that year. After the completion of this estimate for 1906 an estimate for 1904 was made by interpolation of series, including in all cases four-fifths of the increase shown by the estimate of 1905 over that of 1900. For states other than Iowa, if all available informa- tion afforded evidence that no radical change had been made in methods of assessment of real property and that the assessment reflected fairly, in a relative way, the changes in true value, the ratios obtained for 1900 were used in 1904; this was the case for over 50 per cent of the counties. For states and individual counties where there was evidence of a change between 1900 and 1904 in the method of assessment or equalization, the esti- mates were prepared by methods such as have been described for 1900 in (2) to (6). Limitations of the methods employed. — The methods adopted for estimating the value of taxable realty, as desci'ibed above, have their limitations, and these should be kept in mind in using the results secured. These limitations are such as always abound in the appraisal by assessors or by other experts of way great amount of real and other property. The conclusions of such ap- praisers are limited by their knowledge of the property to be appraised, and ai"e affected by differences of judg- ment. So far as the value of a particular class of prop- erty is known both to those individuals and to their con- stituents, comparisons between the assessors' appraisals of the several tracts of land within the same town will be fairlj' just. Under these circumstances, the farm property and small residence property within the territory of a single assessor are nearly always assessed with a fair degree of equity and uniformity. Divergence from equity and uniformity occurs where the assessor deals with property with which he is not absolutely familiar and concerning which the average man in the district knows but little. The most marked instances of this kind result from attempts made by local assessors to appraise mining property. Their ap- praisal is a guess in the dark ; it may be too high, but more frequently it is too low. So far as either error is made by the local assessors for any individual piece of property, that error is reflected in this report. It should be noted, however, that as a rule such errors do not materially affect the total for the nation or for the state. A second limitation to the accuracv of the estimates VALUATION OF NATIONAL WEALTH. based upon the methods described has already been re- ferred to. It arises from the assumption that the ratio between the assessed valuation and the true value of real property is fairly uniform throughout a given county. In most counties this is the case, especially where the assessment is made b}" county officials or is carefully revised by county equalization boards. It may vary, however, in those counties under township government in which each town or borough makes its own assessment on a basis independent of other civil divisions in the same county, and where there is no proper equalization between the units of the county ; it varies also in some counties containing large areas of land other than farm land, and in counties containing cities either large or small. Taking the country as a whole, it is believed that errors of this class, like those resulting from the limitation first mentioned, tend to balance and neutralize one another. A third limitation afi'ects the estimates for 1904 based on the methods above described. It is not always pos- sible for the agents of the Bureau of the Census or of financial publications to ascertain whether changes or the absence of change in the valuations of real property by assessors correctly represent the facts with respect to the actual value of such property. In 1904 there were undoubtedly many counties in which the assessors failed to make the tax lists reflect the increase in land values which had actuallj- taken place. For such counties, and possibly for a few states, the Census estimates for 1904 based on the ratio between the assessed valuation and the true value in 1900 will be somewhat too low. A fourth limitation to the accuracy of the Census estimates of the true value of real property arises from the fact that the legal definitions of real property difl^er in the several states, as has already been mentioned. In some states the definition varies materially from the one employed by the Bureau of the Census as the basis of its calculations for the purpose of this investiga- tion. For the great majoritj' of states no appreciable error in estimates arises from this fact, since the state reports of assessed valuations are in such form that a reclassification of the data therein can readily be made to conform practicallj' to the Census definition. In a few states, however, a complete reclassification of this kind has not been secured, and as a result the Census estimates of the value of real property for individual counties in such states may be slightly in excess of the true value. Such variation between the theoretical seg- regation of real property, as called for by the Census definition, and the actual groupings employed in the tables, was constantly kept in mind in the preparation of the tables, and allowance was made therefor in the esti- mates. For this reason it is believed that no material exaggeration results from the facts noted, and that the only resulting errors are those affecting county esti- mates, which neutralize one another in the aggregate. METIIOnS OF ESTIMATING THE VALUE OF EXEMPT REAL PROPERTY AND IMPROVEMENTS: 1900 AND 1904. In estimating the value of exempt real property dis- tributable into counties, the Bureau of the Census ex- perienced great difficulty in all states except New York, Massachusetts, New Jersey, and Pennsyh-ania. New York, under the provisions of recent legisla- tion, requires its assessors annually to assess at its true value all exempt property under a number of distinct heads, and to report the same through the county officials to the tax commission. Accordingly^ the report of the New York tax commission for 1904 gives the most perfect exhibit of exempt property to be secured from any state; it is complete save for one county and a few townships, for which figures for succeeding years were supplied for this report. In the corre- sponding reports for other states were found many breaks and omissions, which were supplied from infor- mation secured in the compilation of Census Bulletins 20, 45, and 50, for cities containing 8,000 or more inhabitants. For the great majority of states the estimates of exempt real property distributable into counties were prepared by using information secured from a number of sources, as follows: (1) The value of national, state, and county real property in the several counties was obtained by the agents of the Census Office in their visits to the several county seats. (2) The value of city real property was ascertained in connection with the investigation preliminary to the publication of Census Bulletins 20, 45, and 50. (3) By methods similar to those described in (1) and (2) the Census Office obtained much information relating to the value of the real property of churches, schools, and kindred institutions. The value of school property thus ascertained was checked with that reported in national and state publications relating to education. Such publications generall}^ give a fairl}- complete report of the value of country school buildings, but in many cases omit the value of school property in cities and large towns. All discovered omissions of this kind were supplied. It is believed that this report of exempt propertj^ though far from complete, is more nearly correct than any report hitherto published by the Census. The report errs by being imperfect and thus giving figures below those warranted bj^ facts. This is probably true of most states other than New York and Massachusetts, in which the figures given are doubtless as nearly correct as careful attention to detail by local officials can make them. In this field the difliculties of the Census Office arise from the fact that states, counties, and cities have not yet awak- ened to the importance of knowing the value of their own propertj' and the amount of propertj' within 8 WEALTH, DEBT, AND TAXATION. their borders that is not subject to taxation. This failure on the part of the local officials to realize the importance of the subject hampered the Bureau of the Census, not only in the preparation of the estimates of exempt property but in the preparation of that por- tion of its bulletins on municipal finance which relates to the value of municipal properties and public works. Through its agents it has sought to arouse interest in the subject, in the hope of securing in the future, good local reports relating to the same. In the case of cities much progress has been made in the last two or three years. In the estimates of the value of exempt real property not distributable by counties, the \'alue assigned to the unappropriated and reserved domain of the United States outside of Indian Territory and Oklahoma was $1.25 per acre. In the two territories mentioned, it was given a value equal to that assigned by farmers who, as lessees, utilized it for agricultural purposes. The value as- signed to unperfected homestead lands in the several states and territories was the same as that of the public domain, as stated above; that of state lands was also the same in those states in which the state authorities failed to assign a value. The lands in Indian reservations, out- side of the public domain of the United States, have been given the value reported by the enumerators and stated in the Report on Agriculture for 1900. For mining properties in Nevada, Arizona, and New Mexico, which by law or by local practice were exempt from the general property tax, special estimates were prepared, based in part upon the gross value of the propertj' of the mines and in part upon the payments by mining companies as interest and dividends on bonds and stocks. In Nevada the whole of that estimated value was assigned to the class of exempt real property not distributable into counties. In the case of the two territories, the amount so assigned was the excess of the true value so estimated over the value of the mines as estimated upon the basis of the assessed valuation thereof. METHODS OF ESTIMATING VAUTES OF REAL PROPERTY AT PREVIOUS CENSUSES. The methods adopted for estimating the value of real property for 1900 and 190-1: have been described at length. The corresponding methods employed by the Eleventh Census were described by it as follows: Til aKcertain the true value of real estate distributable into coun- ties inquiries were sent to county and municipal officers empow- ered to iissesH property for purposes of taxation, asking them to state what, in their opinion, w'as the relation between the assessed and the true value of the real estate as respectively assessed by them, and to corroborate their reports, more than 25,000 inquiries were sent throughout the country to persons believed to be famil- iar with the values of real estate, asking their opinions as to the relation between the assessed and true value in their respective localities, and the replies received were carefully considered in con- nection with the reports of the assessors. The value of farm lands, as reported by the enumerators, was also carefully noted. ^ The corresponding statement of methods employed by the Tenth Census is described in the report of that census: As a means of introducing an initial correction into the statistics of the assessed valuation of real estate, a circular letter was ad- dressed from the Census Office to an immense number of bankers, real estate agents, and business men, as well as public officials connected more or less directly with the valuation of property for purposes of taxation, that letter inclosing a form of report, of which the following is a copy: TENTH CENSUS OF THE UNITED STATES. Wealth, Debt, and Taxation. Report in relation to the assessment of property in the city or town of , county of , state of , made the day of , 1880. Signature, Official position or occupation, . 1. Do you assess real estate at its full value, or at some lower rate? 2. By what standard do you determine its value? 3. Do you assess improved property on the same basis or by the same standard as town lots or lands used for agricultural purposes? 4. Are dwelling houses assessed on the same basis as business blocks and manufactories? (Please answer in detail, if possible. ) (a) What percent, in your opinion, does the assessed value of town lots and farming lands bear to the true value? (b) What per cent does the assessed value of improved lots and dwelling houses bear to the true value? (c) What per cent does the assessed value of business blocks, stores, etc., bear to the true value? (rf) What per cent does the assessed value of real estate used for manufacturing purposes bear to the true value? 5. What per cent, in your opinion, does the assessed value of all real property bear to the true value? Please state in detail, if possible, how you arrived at your con- clusions, giving any instances of recent sales of real estate, the class of property sold, the amount such pieces of property sold for, and the value put upon the same property by the assessor. To this circular over 25,000 replies were received, the great majority of them showing at once a disposition to assist the officials of the Government in their investigation, and a fair comprehension of the purpose of the inquiry. This body of replies was carefully sifted and arranged, and after the elimination of cases manifestly exceptional or extravagant, averages were obtained which have been used in securing an initial correction of the statistics of assessment of real estate. The ratios of assessed to true valuation of real estate ranged from 40 to 100 per cent, with an average for the country as a whole of 65 per cent; But little indication of a geographical arrangement could be detected further than this: That they were generally highest in those states having a large urban population, and least in the rapidly growing states of the upper Mississippi valley.^ The methods of estimating the value of all wealth prior to 1880 are summed up by the Eleventh Census as follows: The first effort of the Government to r ain a statement of the valuation of the property of the country ,vas made under the census act of 1850. The instructions on the ochedules issueil to United States marshals, through whoni the census statistics for that year ' Eleventh Census, Report on Wealth, Debt, and Taxation, Part II, page 7. ''Tenth Census, Report on Valuation, Taxation, and Public Indebtedness, page 10. VALUATION OF NATIONAL WEALTH. 9 were collected, required those officers to obtain statistics of the valuation of real and personal property as assessed for taxation, and in addition thereto the true valuation of such property, for obtain- ing which the schedules contained instructions as follows: . The "true valuation" of all property should be estimated at what is its cash value in the place where it is situated. In some places, however, it is valued by appraisers at two-thirds or one-half of its just value and the assessment made upon such valuation. If in the estimate of an estate it is valued-at other than its true worth, the true valuation should be stated, which may easily be done by adding the proper per centum to the recorded valuation. No valuation statistics of the above character were, however, published in the fin^l report of the Seventh Census (1850), but in a preliminary report of the Superintendent, dated December 1, 1852, transmitted to Congress by the Secretary of the Interior and pub- lished by that body, a table of such values is published under the heading of " real and personal estate," with the following remark: The table of real and personal estate owned by individuals is made up from official returns of property for taxation. Where the assessment has been made on a sum less than the intrinsic worth, the assistant marshals were instructed to add the necessary percent- age. For the purposes of taxation the full amount is not generally given, in rural districts especially. Stocks or bonds owned by states or by the General Government are not represented. The value of slaves is included. The table is headed "valuation of real and personal estate of the inhabitants of the United States, for the year ending June 1, 1850," and is subheaded as follows: KEAL AND PERSONAL ESTATE. STATES AND TERRITORIES. As^e'^-'f'I Talu \ True or estimated value. The total of the true or estimated value is S7,lo5, 780,228. In the report of the Eighth Census (1860) , Mortality and Miscel- laneous Statistics, page 294, the assessed and true valuations for 1850 and for 1860 are reported with the following text: The marshals of the United States were directed to obtain from the records of- the states and territories, respectively, an account of the value of real and personal estates as assessed for taxation. Instructions were given these officers, to add the proper amount to the assessment so that the return should represent as well the true and intrinsic value as the inadequate sum generally attached to property for taxable purposes. The result of this return by all the census takers will be found in Table No. 2, whereby it will appear that the value of individual property in the states and territories exceeds the sum of $16,000,000,000, representing an increase of 126.5 per centum in ten years in value in the aggregate and an in- crease of 68 per cent per capita of the free population. It must be borne in mind that the value of all taxable property was returned, including that of the foreigners as well as natives, while all was omitted belonging to the state or United States. In considering the relation of population to wealth, the fact must be borne in mind that a much larger proportion of the property of the Western than the Eastern states is held by nonresidents and that this circumstance is not without its influence in exaggerating the wealth of individuals in states where large investments have been made by persons resident elsewhere. Tablfe 2 is headed ' ' the true value of real estate and personal property according to the Seventh Census (1850) and the Eighth Census (1860), respecii ely, also the increase and increase per cent." The aggregate fort. 1850 is 97,135,780,228, as before stated; that for 1860 is 3!16,159,6J6,068. In 1870 the duty of ascertaining the assessed and true valuation of property was again confined to the United States marshals and the report for that period says that the two points particularly dwelt upon in instructions from the Census Office in the matter of valuation were, first, the undervaluation of real estate in assessments for taxation; second, the large class of personal property lawfully exempt from taxation, the class disregarded by assessors, or that which by evasion or fraud escapes taxa- tion. Of the first class the report says: " For the majority of the states and for the vast majority of the property of the country, the additions to be made to assessed values on account of the undervaluation of real estate has been calculated with great nicety by competent investigators." But in determin- ing how much should be added to the assessed valuation of the country on account of the exemption or escape of personal property from taxation in 1870, the report admits no such accurate methods could be applied and that the result reached must be characterized rather as an impression than an opinion. The report further says that no attempt has been made to eliminate the amount of mort- gages on real estate forming a part of the personal property taxed; though to that extent there was an evident duplication of values, and that for comparisons the total results should be decreased 20 per cent to reduce the valuation to a gold standard in which the valuations of other periods are stated. The final results are pub- lished by states, but with no figures showing in detail the amount or kind of the several classes of property included.' ESTIMATES OF REAL PROPERTY VALUES: 19(10 AND 1904. Tables 13 and 14 give for 1900 and 1904, respectively, by states and territories, estimates of the true value of taxed and exempt real propertjr and improvements, and Tables 19 and 20 present the same information by counties, so far as the values are distributable into counties. Table 19 presents by counties an exhibit of the value of farm lands and improvements as reported by the Twelfth Census. A comparison of such values with the estiniates of the true value of all taxed real prop- ertjf and improvements given in the same table will enable the student to ascertain approximately, for the majorit}^ of counties, the value of the taxed real prop- erty not in farms. But for a number of counties, nearlj' all of which are located in the North and South Central and the Western states, a comparison such as is described above will disclose nothing relating to the actual or relative value of the taxed realtj- not in farms. This fact is due to one of the following causes: (1) The given counties contain a considerable number of home- stead claims which are exempt from taxation, but which have values reported by the census of agriculture; (2) the farms reported for the counties contain considerable taxed land situated' in adjoining counties; or (3) these farms contain exempt land, located in the same or adjoining counties, which is leased from the state gov- ernment or from Indian tribes. ' Eleventh Census, Report on \Vealth, Debt, and Taxation, Part II, jiages 9 and 10. Diagram 1.— ESTIMATED TRUE VALUE OF EEAL PROPERTY AND IMPROVEMENTS AND ASSESSED VALUATION OF PORTION SUBJECT TO AD VALOREM TAXATION: 1900. NEW YORK PENNSYLVANIA ILLINOIS OHIO MASSACHUSETTS IOWA MISSOURI CALIFORNIA NEW JERSEY MICHIGAN INDIANA- WISCONSIN MINNESOTA TEXAS KANSAS NEBRASKA MARYLAND KENTUCKY' DIST.OFCOLUMBIA CONNECTICUT VIRGINIA TENNESSEE GEORGIA RHODE ISLAND COLORADO LOUISIANA WASHINGTON MAINE ALABAMA NORTH CAROLINA WEST VIRGINIA OREGON ARKANSAS SOUTH DAKOTA NEW HAMPSHIRE MISSISSIPPI NORTH DAKOTA SOUTH CAROLINA VERMONT FLORIDA MONTANA UTAH DELAWARE OKLAHOMA IDAHO ARIZONA NEW MEXICO WYOMING NEVADA BILLIONS OF DOLLARS 4 5 6 7 8 Mmi\ ^mm itsyaa I^ -mSi •%M 21 Estimated true value of real property and improvements / Estimated true value of portion taxed VALUATION OF NATIONAL WEALTH. 11 Mention has already been made of the fact that exempt real property and improvements distributable into coun- ties is in part property of the National, state,' and local governments and in part that of religious, educational, and charitable institutions and private individuals. The greater portion in all states is governmental, although the exact amounts that belong to governments and to religious, educational, and charitable institutions and private individuals can not be stated except for New York and Massachusetts. In 1904 the exempt property in New York belonging to National, state, and local gov- ernments was 1949,041,379, and in Massachusetts it was $263,338,280, while the portions belonging to religious, educational, and charitable institutions and to private individuals were $379,644,918 and $160,122,429, or 28.6 and 37.8 per cent, respectively. Special mention has been, made, on page 4, of the method adopted for estimating the value of mining- property tabulated as exempt property not distributable into counties. The value of mining lands so included in the estimates of Tables 13 and 14 was for Arizona, $17,560,000 in 1900 and $25,358,000 in 1904; for Nevada, $2,000,000 in 1900 and $4,000,000 in 1904; and for New Mexico, $1,500,000 in 1900 and $2,500,000 in 1904. Relative values of land and of improvements. — In the discussion b}^ economists relating to the Census estimates of national wealth there may be found an almost universal request that in the future such esti- mates shall contain some statements showing what pro- portion the value of land and that of its improvements fonns of the total value of real property. The desira- bility of securing all available information bearing upon this subject was early recognized by those in charge of the Census. The schedules for the census of agriculture in 1900 added to the list of questions propounded at previous enumerations those which separated the value of farms into (1) the value of land and general improve- ments and (2) the value of the buildings thereupon. The schedules for the census of manufactures asked, as in preceding years, for separate reports of the value of the lands and the buildings used for factory purposes. The data secured through the use of these schedules constitute all the definite information relating to the subject that was obtainable for all states and territories. Table 1 gives for all the states and territories of conti- nental United States the value of farm lands and im- provements exclusive of buildings, and the value of such buildings, and the value of lands and of buildings of factories, with the percentages which land and build- ings form of the respective totals. 12 WEALTH, DEBT, AND TAXATION. Table 1.— VALUE OF LAND AND BUILDINGS OF FARMS AND OF FACTORIES, WITH THE PER CENT WHICH THE VALUE OF LAND AND OF BUILDINGS FORMS OP THE TOTAL VALUE, BY STATES AND TERRITORIES: 1900. VALUE OF FARM LAND AND IMPROVEMENTS. VALUE OF FACTORY ,ANI) AND BUILDINGS. Total. Land and im- provements, exclusive of buildings. Buildings. Per cent of total value formed by value of— Total. Land. Buildings. | Per cent of total value formed by value of— STATE OR TERRITORY. Land and im- prove- ments, exclu- sive of build- ings. Build- ings. Land. Build- ings. Continental United States 816,614,647,491 $13,068,007,995 83,556,639,496 78.6 21.4 it2, 476, 772, 062 81,027,368,280 81,449,403,782 41.5 68.5 North Atlantic division 2, 477, 265, 688 1, .503, 388, 893 973,876,795 60.7 39.3 1,242,108,320 3.56,361,944 486,426,016 755, 683, 304 39.2 33.7 60.8 New England . . 628, 267, 748 283, 460, 803 244,806,945 53.7 46.3 119, 912, 384 236, 449, 560 66.3 96,502,1.50 70, 124, 360 83,071,620 158,019,290 23, 125, 260 97,425,068 1,948,997,940 49,3.59,450 35, 498, 760 45,813,905 86,925,410 13,421,770 52,441,508 1,219,928,090 47,142,700 34, 625, 600 37, 257, 715 71,093,880 9,703,490 44, 983, 560 729,069,850 61.1 50.6 65.1 .56. 68.0 63.8 62.6 48.9 49.4 44.9 46.0 42,0 46.2 37.4 31, 266, 656 24,519,807 14, 828, 028 173, 694, 674 44,180,729 66, 872, 050 886, 746, 376 13, 105, 141 10,108,063 6, 738, 461 57, 284, 347 13, 467, 509 19,208,«63 366, 512, 632 18, 161, 515 14,411,744 8,089,567 116, 410, 327 30,713,220 47,663,187 520,233,744 41.9 41.2 45.4 33.0 30.5 28.7 41.3 58.1 New Hampshire 58.8 54.6 67.0 Rhode Island 69.5 71.3 Southern North Atlantic 68.7 New York 888,134,180 162, .591, 010 898, 272, 760 1,206,349,618 551,174,220 93,360,930 575, 392, 940 899, 820, 936 336, 9.59, 960 69,230,080 322, 879, 810 306,628,682 62.1 57.4 64.1 74.6 37.9 42.6 35.9 25.4 392,174,641 118, 767, 360 375,804,375 181,586,223 17.5,204,215 42, 639, 846 148, 768, .571 74,467,847 216, 970, 426 76, 227, 514 227,036,804 107,118,376 44.7 35.8 39.6 41.0 .55. 3 New Jersey 64.2 60.4 South Atlantic division .59.0 Northern South Atlantic 660,762,210 488,720,790 172,041,420 74.0 26.0 109,006,967 ; 41,09.6,433 67,911,634 37.7 62.3 34,436,040 176,178,310 11,273,990 271, .678, 200 168,296,670 545, .587, 408 23, 768, 820 120,367,550 9,700,230 200, 615, 080 134,269,110 411,100,146 10,667,220 .54,810,760 1,673,760 70, 963, 120 34,026,660 134,487,262 69.0 68.7 86.0 73.9 79.8 7.5.4 31.0 31.3 14.0 26.1 20.2 24.6 10,808,454 . 46,704,854 7,487,902 1 29, 909, .532 16,096,226 ' 72,679,256 4,164,048 14, 069, 288 3,310,548 12, 697, 782 6,853,767 33,372,414 6, 644, 406 31,635,666 4, 177, 354 17,211,750 8,242,458 39, 206, 842 38.5 30.8 44.2 42.6 45.4 46.0 61.5 69.2 District of Columbia 55.8 .57.5 West Virginia 64.6 Southern South Atlantic .54.0 North Carolina 194,6.55,920 126,761,630 183, 370, 120 40, 799, 838 9,663,880,438 141,966,840 99, 805, 860 138,515,430 30,823,016 7,865,901,053 52, 700, 080 26,965,670 44,864,690 9.976,822 1,697,979,385 72.9 78.7 75.6 75.5 ' 82.2 27.1 21.3 24.6 24.5 17.8 19,291,964 15,316,413 24, 283, 038 13, 687, 841 770, 401,. 521 8, 135, 807 3, 448, 643 10,992,824 10, 795, 140 334, 222, 068 11, 166, 167 11, 867, 770 13, 290, 214 2,892,701 436,179,453 42.2 22.5 46.3 78.9 43.4 .57.8 South Carolina 77.5 54.7 Florida . . . . 21.1 North Central division 56.6 Eastern North Central 4,912,597,440 3, 973, 023, 780 817,]63,'710 687, 633, 460 1,514,113,970 423,669,9.60 530, 542, 690 3,892,877,273 939, 573, 660 219,451,470 154, 101, 880 2.51,467,580 1.58, 947, 760 1.66,604,970 7.58, 405, 726 80.9 19.1 .580,280,533 263, 126, 867 327, 154, 666 43.6 56.4 Ohio 1, 036, 615, 180 841,735,340 1,766,681,660 .582,617,710 686,147,660 4,651,2.S2,998 78.8 81.7 85.8 72.7 77.3 83.7 21.2 18.3 14.2 27.3 22.7 16.3 144,152,774 58,046,838 ' 196,616,266 78,074,887 104,389,769 190, 120, 98S 49, 658, 809 19,404,624 80,855,806 42,830,900 60, 375, 729 81,096,201 94,493,965 38, 642, 214 114,760,460 35.243,987 44,014,040 109, 024, 787 19,8.60,136 18, 564, 185 36, 748, 766 987,166 1,6.69,102 15, 822, 336 15, 503, 097 82,231,082 34.4 33.4 41.3 64.9 57.8 42.7 65.6 66.6 58.7 Michigan 46.1 42.2 Western North Central 67.3 669,522,315 1,497,5.54,790 843,979,213 198,780,700 220, 133, 190 .677,660,020 643, 6.52, 770 2,072.671,891 .569,301,900 1,2.56,7.51,980 695, 470, 723 173,352,270 189, 206, 890 486, 605, 9J0 .532,187,610 1,661,939,013 110,220,416 240,802,810 148,608,490 2.5,428,430 30, 926, 300 91, 054, 120 111,465,160 410, 732, 878 83.6 1 83.9 .'<2.4 87.2 86.0 1 84.2 82.7 ' 80.2 16.5 16.1 17.6 12.8 14.0 16.8 17.3 19.8 49, 399, 090 30, 255, 515 63,506,339 1,411,428 2, 180, 472 22,181,411 21,186,733 163,668,310 29, 548, 9,54 11,701,330 26,757,573 424, 263 621,370 6,359,076 5, 683, 636 71,337,^28 59.8 38.7 42.1 30.1 28. 5 28.7 26.8 46.6 40.2 loiva 61.3 57.9 69.9 South Dakota 71.5 71.3 Kansas . 73.2 South Central division 63.5 Eastern South Central 933,780,823 708, 1.53, 451 291,117,430 202,013,790 100,165,571 114,856,660 953, 785, .562 226, 627, 372 75.8 24.2 84, 620, 827 37, 075, 180 47, ,646, 647 48.8 56.2 Kentucky 382,004,890 266, 150, 7.50 134,618,183 152, 007, 000 1, 138, 891, 068 90, 887, 460 63,136,960 34.4.52,612 37, 1.50, 340 185. 105, 606 76.2 76.2 74.4 76.6 83.7 23.8 23.8 26.6 24.4 16.3 26,097,041 20, 376, 048 24, 978, 473 13, 169, 266 68, 947, 483 10,493,135 7, 889, 887 10,021,049 8,671,109 34,262,048 16, 603, 906 12,486,161 14,9.57,424 4,498,156 34, 685, 435 14,661,469 3,681,268 655, 365 632, 837 15, 154, 606 6S, 191. 567 40.2 38.7 40.1 66.8 49.7 69.8 Tennessee 61.3 59.9 34.2 Western South Central 60.3 141,130,010 135,182,170 46, 863, 440 123,941.235 691,773,613 1,294,479,850 107,730,210 10.5,106,660 39,188,250 110,20:1,650 .591,55(1,802 1,126,958,100 33,400,400 30, 075, 620 7,676,190 13,731,585 100,222,811 167, 521 , 756 39, 296, 482 76.3 77.8 83.6 88.9 86.5 87.1 23.7 22.2 16.4 11.1 14.6 12.9 27, 457, 099 11,845,887 627,178 982, 446 28,034,873 129,107,688 12, 795, 630 8, 164, 629 71,813 349,609 12,880,367 60,916,121 46.6 68.9 11.5 36.6 ; 45.9 47.2 58.4 31.1 88.5 64.4 Texas 54.1 ■ 52.8 219, 246, 170 84.8 84. 9 83.9 86.9 86.0 82.9 80.9 83.4 79.0 85.0 88.2 15.2 38,303,147 8,406,710 1, 631, 077 415, 267 282, 341 5, 796, 070 280, 955 2,673,279 29,897,437 12,630,993 543, 724 370, 646 15,977,672 474,603 4,704,114 21.9 78.1 62,026,090 42,318,183 26, 966, 630 106,344,035 20,8,S8,814 80,077,020 13,i;.s2,9(;0 .5(1.778,3.50 15, 615, 710 9.56, 860, 184 115,609,710 132,337,514 707,912,900 52, 060, 560 ,36,486,368 23, 43^1, 010 90, 341, .623 17,323,709 j 64,818,640 11,41(1,4(;0 •10, 126, 561) 13, 275, 620 842, 893, 290 9, 365, ,530 6,831,815 3,631,520 16,002,512 3, 605, 105 16, 2.58, 380 15.1 16.1 13.1 16.0 17.1 19.1 lo! (T 21.0 16.0 11.8 14,162,070 958, 991 6.52,886 21,773,742 755, 458 7,377,393 11.5 43.3 43.2 26.6 37.2 36.2 88.5 66.7 56.8 73.4 62.8 Basin and Plateau .., 63.8 2,266,500 10,6.51,790 2, 340, 090 112,966,894 2,115,055 4,803,687 468, 661 83, 427, 148 643,443 1,907,868 121,968 49, .837, 132 10, 604, 214 4, 597, 602 34,735,416 1,471,612 2,896,819 336, 683 33, 690, 016 30.4 39.7 26. 6 59.7 69.6 60.8 73.4 Pacific 40.3 99, 310, 510 113, 137, 820 630,444,960 16, 299, 200 19, 199, 094 77, 468, 000 85.9 88.6 89.1 14.1 14.5 10.9 15,846,864 10,282,493 67, 297, 801 6,342,640 5, 684, 991 22,562,385 66.3 44.7 60.6 33.7 56.3 39.4 VALUATION OF NATIONAL WEALTH. 13 The only other information obtained relating to this subject was derived from the tax lists of a few states which make separate assessments of land and its im- provements. For such of these states as classify their acre property separately from the lots and blocks of cities and towns, comparisons can be made between the assessment reports and the results obtained by the cen- suses of agriculture and manufactures. Table 2 gives, for California, Colorado, Indiana, Minnesota, and AVest Virginia, the assessed valuation of land and of its improvements in acre property and in city and town lots, and affords a comparison of the relative values of land with corresponding percentages derived from Table 1. Table 2.— ASSESSED YALUATION OF LAND AND OP THE IMPROVEMENTS THEREON, FOR ACRE PROPERTY AND FOR CITY AND TOWN LOTS, WITH CERTAIN PERCENTAGES, FOR SPECIFIED STATES: 1900. California Colorado Indiana Minnesota West Virginia . AS.SESRET_) VALUATION OF ACRE PROPERTY. Land. S407, 479, 497 139,233,948 542, 956, 800 265, 958, 093 105, .5.51, 190 i] S340, 062, 069 31, 669, 339 455, 801, 488 =237,075,998 89, 877, 152 llmprove* ments. S67,417,438 I 83 17,564,609 1 80 87,1.55,312 83 = 28,882,095 89 15, 674, 038 84 Per cent land forms of total. 1 Per cent AS9BS.SED VALUATION OF ■ITV AND TOWN LOTS. , Per cent land forms of land forms of total re- total re- ported Per cent ported true val- ue of Total. Land. Improve- ments. land forms of true val- ue of farm total. factory property. i property. 89.1 $534,806,949 »329,798,35b $205, 008, 593 61.7 60.4 85.0 84,036,309 49,088,580 84,947,729 58.4 26.6 81.7 327,9.51,821 160, 280, 866 167,070,955 48.9 33.4 83.0 224,579,524 134,363,135 90,216,389 59.8 69.8 79.8 44,316,982 16, 038, 091 29, 308, 891 33.9 45.4 1 Exclusive of improvements on untaxed public lands. 2 Assessed valuation of improvements other than buildings, amounting to i ), 416,167, included in column " land.' As compared with the assessment reports, the census of agriculture gives a liigher percentage of land values for California and Colorado, and a lower one for each of the other states considered. For California and for Colorado the value of irrigation ditches and kindred improvements is included in the assessed valuation of improvements on acre property, but it is not included in the Census reports of the value of farm buildings. If, as is probable, fruit tree.s and vines also are included with improvements on acre property, the variations between the two sets of percentages are fully accounted for. In the case of the other three states the larger relative values for improvements shown by the census of agriculture seem to indicate that in those states the land in farms is given a greater valuation in assessment, in proportion to its true value, than are the improvements thereupon. For Minnesota the percentages derived from the cen- sus of manufactures and from the assessors' reports were the same. For California, Colorado, and Indiana the census of manufactures gives percentages of land value smaller, and for West Virginia larger, than those obtained from the state totals of assessed valuations. If the five states are taken as a whole, the value of land as shown bj' the census of manufactures constitutes 47.8 per cent of the total, while the assessed valuation gives to that land a percentage of 66.6. Considered in this way the figures seem to indicate that in these states the land connected witli manufacturing establish- ments is assessed at a higher proportion of its true value than are the buildings and other improvements. The wide variations in these percentages, as compared with those shown in the statistics of farm property, call attention to the facts that in the states mentioned (1) farms are more fullj^ typical of all acre property than manufacturing property is of all city and town realty; (2) the ratio between the value of buildings of manufacturing establishments and the total real prop- erty value of such establishments varies greatly in the states themselves, and is different in the smaller cities from what it is in the larger ones. Taking into consideration all the facts noted above, and facts that were secured relating to the methods of assessment in the various states, the conclusion is reached that Table 1 furnishes the best possible exhibit that is obtainable at the present time of the proportions of national realtj- values which arise from land values proper and from the value of improvements thereupon. Since the value of farms constitutes from TO to 99 per cent of the value of all acre property in the several states, the percentages of Table 1 maj^ be taken as fairlj" typical of the relative disti-ibution of the values of land and its improvements for all acre property — that on farms as well as that not on farms. In the case of city and town lots the percentages of Table 1 are in all probabilitjr typical only for states in which the manu- facturing property constitutes a material proportion of the value of propert}^ not on farms. In some states, as in ^Massachusetts, the proportion of all city realty which consists of factory property is quite large, while in other states it is quite small. S5 O riI.IES. Genersil i evidential property (taxed). Other taxed real j Aggrega roperly and improvements, i Total. Farm. Other, ■ e value. Average value per family. Average Aggregate value, value pur j Total, family. { Land and build- Mines and quar- ings of manu- rie.s assessed as faetories. real property. Other business property. 820,041,106,350 ~ 10, 249, 429, 542 $1,9511 =,*9, 843,992, 625 2,639 ! 4,885,108,7,53 2*2,476,772,062 1,242,108,320 3.55,361,944 S686, 851, 795 S6, 680, 368, 768 S617 15,'963, 965 .5,689,838 673, 654 10, 274, 127 1 226,523,920 3, 416, 476, 513 873, 020, 408 1,072 1,003 4, 557, 206 3, 883, 712 ] , 050, 722 104.612 0-H, 3S9 47, -824 5(;.s, 624 87,129 174,144 2,-832,990 2 2,619,061,226 2,493 1,240,105,026 11,722,674 1,236,929 186, 207 3 175,370,714 105,069,248 48, 105, 381 1,668,282,014 268, 374, 381 363,859,488 7,630,368,316 1,676 1,536 1,006 2,934 3,080 2,082 2, 693 92, 163, 551 60,134,712 34, 838, 371 733,076,722 134, 026, 161 185,86.5,609 3,645,003,727 31,266,666 24,519,807 14,828,028 173, 694, 674 44,180,729 66,872,050 886,746,376 2, 439, 990 591,823 3, 975, 216 3,2,88,044 387,305 1,040,296 214,801,246 58,466,905 35, 023, 082 16,036,127 656,094,004 89,4.58,127 117,963,163 2,543,456,105 670 623 432 1,212 1,445 926 1,098 161,588 96,534 80, 559 604,873 92, 735 200, 640 3,320,337 56, 970 28,145 32, 735 36, 249 5,606 26,496 487,347 227,083 35, 208 225, 0.56 950, 236 4 5 6 7 8 9 10 4,268,844,796 855, 573, 992 2,-505,949,528 1,324,1:9,936 3,091 2, 289 2,324 1,184 1,825,166,986 414,620,755 1,408,215,986 677, 173, 277 392, 174, 641 118,767,360 375,804,375 181,. 586, 223 109,006,967 10,044,080 10,062,064 194, 095, 102 54,213,744 1, 422, 948, 265 ■285,191,331 835, 316, 509 441,373,310 312,783,692 1,135 1,014 1,078 326 1,608,170 408, 993 1, 303, 174 2, 078, 603 1,381,087 373,785 1,078,118 1, 118, 367 11 12 13 14 938,850,778 1,684 470,013,416 48, 222, 857 535 878,838 321, 594 657, 244 15 63, 587, 231 382,975,298 254, 956, 298 180,205,094 66, 626, 854 385,769,158 1,827 1,986 4,618 946 746 687 28,949,433 179, 669, 9: 9 92, 473, 831 94, 219, 733 74, 700, 957 207,159,861 10,808,4.54 45,704,8.54 7,487,902 29,909,532 16, 096, 225 72,579,256 278, 5117 6,306,673 4,'24i,"837' 37, 395, 7.S0 5,990,887 17,862,412 127,6.58,432 84,9,85,432 60, 068, 364 22, 208, 9.52 128,589,718 24, 072, 091 19,031,355 67,473,8X0 28,012,392 1,949,462,410 1,331,483,638 364, 866, 679 118, 778, .525 507, 628, 775 197, 210, 072 142, 999, 487 617,978,872 140, 966, 699 106, 027, 4.53 235,399,732 10,264,243 9,034,336 .53,701,788 62, .584, 621 396,036,618 184, 098, .877 77,079,749 44, 856, .s;-!7 42, 910, U52 19, 251, 339 211,937,741 742 749 1,667 261 406 173 39,007 239, 837 55, 466 360, 749 183,780 1,199,765 9, 659 47,011 261 170, 208 94,445 638, 642 29, 338 192,826 55, 204 190, .541 89, 335 651,123 16 17 18 19 20 21 72, 216, 274 57,094,065 172,421,641 84,037,178 5,848,387,242 502 497 751 1,155 1,690 44,000,910 35, 324, 502 -81, 077,. 5^0 43, 756, 869 2,933,909,672 19, 291, 964 15, 816, 413 24,283,038 13, 687, 841 770,401,621 636, 855 976, 734 2,320,662 2, 066, 636 214,045,741 120 132 187 385 521 685" 367,-505 267,859 450,712 113,629 6, 632, 648 223, 657 152, «S5 221,213 40, .S.S7 2, 172, 221 143, 908 114,974 229,499 72, 742 3, 460, 327 ■23 24 25 26 3,994,4.50,620 1,697 2, 039, 982, 706 680, 280, 533 128,218,635 3, 488, 620 1,134,709 2,363,911 27 1,094,600,040 356,385,577 1,522,886,325 591,630,218 428.998,460 1, 853, 936, 622 1,671 1,030 1,999 1,739 1,709 1,676 548,493,769 196, 630, 109 720,208,491 323, 703, 775 250, 946, 562 893, 926, 966 144,1.52,774 58, 046, 838 195,616,266 78, 074, .S,s7 104, 389, 769 190,120,988 39,474,316 19, 804, 746 16, 91)3, 451 48,418,816 3, 657, 306 85, 827, 106 6.87 847 703 697 597 417 738 29.5 4.83 1.S7 l.ss 34S 278 209 934, 674 567, 072 1,024,189 642,3.58 420, 327 2,143,928 279, 786 221,240 262, 180 202,216 169, 287 1,037,512 654, 888 345, 832 762,009 340, 142 251, 040 1,106,416 28 29 30 31 32 33 422,900,099 318, 082, 360 706, 199, 197 30,792,728 27,103,009 161, 105, 364 187,7.53,865 1,188,109,854 2,285 1, 255 1,939 1,588 890 1,591 1,230 1,018 249,028,091 140,409,970 312, 516, 261 11,843,1.54 15, .504, 170 75, 964, 894 88, 660, 426 2 587,830,321 49, 399, 090 30,255,515 63, 506, 339 1,411,428 2,180,472 22,181,411 21, 186, 733 2 153, 568, 310 84, 620, ^27 58, 662, 302 4,127,002 13,610,190 167, 483 4, 289, 362 81,696 4,889,072 38, 225, 393 28, 136, S2S 6,0.89,,S95 6,860,394' 16, 186, 539 337, 284 470, 710 646,. S72 63, 300 82, 290 217,990 319,422 2,808,210 152, 192 223, 346 282, 629 43, 975 .51,828 116,721 166, 821 1,640,7.55 185, 092 2.53, 364 364, 243 19, 385 30,462 101, 269 152, 601 1,157,4.54 34 35 36 37 3?s 39 40 41 42 .5.52, 296, 630 888 296, 8.56, 532 195 252 181 224 103 226 271 184 3 8 101 270 867 1, 620, 339 898, 714 621.5-25 231,239,249 134,570,510 128,732,855 57,754,016 635, .813, 224 1,158 777 838 607 1,165 109, 266, 685 72, 093, 279 83, 075, 964 32,421,604 2 290,973,789 26, 097, 041 20,376,048 24,978,473 13,169,265 2 68,947,483 434, 228 399, 017 370, 980 316, 114 1,287.871 234, 517 226, 842 217, 348 220. 907 742, 042 199, 611 173, 175 153, 632 96. 207 545,829 43 44 45 46 10,088,565 47 146,405,828 101,098,859 875 1,168 76,398,704 48, 375, 874 3627,178 8, 659, 455 156, 912, 578 759, 970, 602 27,4.57,099 11, 845, 887 3 627,178 982,446 28,034,873 129, 107, 688 139, 663 2,830,367 48,801,942 33,699,620 281. 449 262, 421 76, 017 85, 929 582, 055 887,338 114,095 175,. S69 47, .548 63, 006 341,. 524 243, 071 167, 3.54 86, 552 28,469 22, 923 240,531 544, 267 48 49 50 22, 726, 969 365, 581, 568 1,431,069,776 991 1,520 2,221 101,353 7, 017, 1S2 163,842,997 7, 575. 656 121, 860, .523 477,019,917 87,643,090 51 52 63 262, 929, 272 1,313 217,246,433 38, 303, 147 91,300,196 792 274,435 74,236 200, 199 64 43,932,173 11,81.5,201 13,050,929 175, 660, 475 18, 470, 494 85, 999, 193 1,142 630 1,023 1,797 669 1,331 66, 363, 734 12,082,947 8,358,671 122, 028, 792 8,412,289 64,913,025 14,162,070 9.58, 991 6,52, 886 21, 773, 742 766,4.58 7,377,393 37, .557, 606 7,185,6.56 8, 355, 476 41,701,6.58 1, 500, 000 28,869,242 14,644,058 3,938,400 4, 3.50, 309 68, .5.53, 492 6,156,831 28, 666, 390 1,273 337 449 997 185 694 62, 125 36,819 18,632 122,349 45, 610 93, 497 13, 646 17,054 5,878 24,602 13, 056 28,878 38, 479 18, 765 12,754 97, 747 32, 4.54 64, 619 55 .57 5.S 59 60 23, 136, 134 66, 233, .597 6, 629, 462 1,082,131,311 1,127 1,674 793 2,852 17, 617, 099 44,727,461 2,668,465 477,811,144 2, 115, 0.55 4,803,687 458, 651 83, 427, 148 7,690,000 21, 179, 242 7, 712, 044 18,744,532 2,209,814 360, 710, 437 630 810 255 920 27,817 55, 208 10,472 .519,406 7,283 19,482 2, 113 139,957 20, 534 35, 726 8, 3,59 379, 449 61 62 63 64 65 66 67 33, 673, .559 176,770,869 114,991,600 790,368,842 2,409 2, 229 3,106 82, 148, 651 49,874,284 345, 788, 209 1.5,846,854 10, 282, 493 57,297,801 7, 378, 174 1,261,268 25,034,127 .58, 923, 623 38, 330, 533 263,456,281 767 570 1,065 107,171 87, 645 324, 690 •33,7.81 , 73,390 35,959 51,686 70,217 254,473 2 Including value of land and buildings in Indian Territory, which is not included in the value of "all taxed real property and improvements." 3 Not included in column of " all taxed real property and improvements," 932—07- 2 18 WEALTH, DEBT, AND TAXATION. TESTS OF CENSUS ESTIMATES OF REAL PROPERTY A'ALUBS. Average values per family of specified dasses of real property in 1900. — Table 3 is arranged to present cer- tain data relating to specified classes of real property and improvements in 1900. In addition to the estimates of the value of all taxed real property and improvements, the table gives (1) the value of all real property in farms as reported bjj^.the Twelfth Census; (2) the value of lands and buildings of factories, reported by that census; (3) estimates of the values of exempt real property in- cluded in the Census Report on Agriculture; (4) estimates of the value of the real property of mines and quarries; (5) estimates of the value of real property not in farms used for residential purposes; and (6) estimates of the value of other real property which does not belong to fai-ms. Except for the data concerning the value of farms and factory realty, which, as already stated, were ascer- tained by the Twelfth Census enumerators, there is no definite information relating to the value of anj^ of the classes of realty included in Table 3. The exempt lands in farms are lands leased from state governments and from Indian tribes, and unperfected homestead and other land claims. The estimates of the value of these lands are prepared (1) from data found on farm schedules relating to the leased lands mentioned, and (2) from information contained in the reports of the United States General Land Ofiice concerning the number of unper- fected homesteads. Greater difficulties are met with in preparing esti- mates of the value of mining property than of any other. Many factors unite in creating these difficulties. Some of the mineral deposits whose values are classed properly as belonging to mines or quarries underlie farms, and their values are undoubtedly included in the value of farms as returned by the census of agriculture. This is especially the case in Illinois, Indiana, Iowa, and other prairie states. In states which are more or less mountainous, little if anj^ of the value of mining lands is included with the value of farms. It^s impossible,' however, to make even an approximate estimate of the total value of mining real property for the whole country or for any particular state, or to state definitely what por- tion of such mining real property is included in the census of agriculture. For the purpose of furnishing some test of the general accuracy and significance of the esti- mates of values of real property presented in this report, mining lands not in farms were arbitrarily assigned in Table 3 a value equal substantially to one-third or one-fourth of the mean of two totals derived, by computation, from the Census Report on Mines and Quarries for 1902. Both of these totals may be con- sidered as approximate statements of the amount of money invested in mines and quarries in the several states. One of them was the value of the mining stock and bonds estimated from the payments of divi- dends and interest, upon a basis of a 5 per cent income; the other was the assumed value of mines at three times the value of their annual product. For states like Iowa, in which much of the mineral to be mined underlay farms, the amount used for Table 3 was one- f oui'th of the mean of the foregoing crude estimates of the value of mining investments; for states like Penn- sylvania the portion was one-third. The values arbitrarily assigned to "general residence property" and "other business property" are respec- tively three-fourths and one-fourth of the difierence obtained by subtracting from the total value of ' ' all taxed real property and improvements " the sum of the value of the taxed farm realty, the value of lands and buildings in factories, and the arbitrary and of course imperfect estimate of value of mining realty. The dis- tribution of values between mining realty, general resi- dence property, and other business property could have been readjusted and presented in such a form as to eliminate all the apparent exceptions above noted; but to have done so would have, involved one of two things: The Ofiice must have made for each of these three classes of property estimates which it was willing to present as a definite and final statement, or it must have presented statements of values for which no ex- planations could have been given other than the fancy of those in charge. The information for preparing such estimates was not obtainable. Further, it was believed that persons interested in the subject would prefer to make studies of the probable value of resi- dence property in such exceptional states, bj' their own methods, rather than by those of the Bureau of the Census. The table is presented more as a method of testing the accuracy of the Census estimates of realty values than as an exhibit of the value of specified classes of property. The following averages are given in Table 3: (1) The average value of all taxed real property when distributed among all families; (2) the average value of farm realty per farm family; (3) the average value of general residence property when distributed among the families other than those on farms; and (4) the average value of all other property when distributed among all families. The table was prepared primarily in order that these averages might be used as a test for the general accuracy of the estimates of the value of realtJ^ In general, for each state the value of residence prop- erty per family should bear some sort of relation to the value of farm property per family. It is true that we should not expect one to be a definite percentage of the other, but high values of one should be associated with high values of the other, and the reverse. States having cities and villages of the same relative size, and the same proportion of urban population, should show some approach to the same average value of residence property per family. VALUATION OF NATIONAL WEALTH. 19 Notwithstanding the arbitral}^ and confessedly imper- fect estimates of the value of mining realty, general residence property, and "other business property," there is found in Table 3 a general symmetry between the average value of farm property per farm family and the average value of residence property per family other than farm. In a few states — notably Arkansas, California, Colo- rado, Florida, Maine, Minnesota, North Dakota, Texas, Utah, and Washington — the average for general resi- dence property is relatively high in comparison with that for farm property; and in the majority of these states the high averages are probably due mainly to the arbitrary and hence erroneous assignment of values to the several columns of mining, general residence, and general business property as described above. In most of these states there are large areas of land not in farms but taxed as acre property — land which under a correct classification should be included in the column '"other business property.'' Under the arbitrarjr methods by which Table 3 was prepared, the value of this land — some of which is in forest and some used for mining purposes — is assigned three-fourths to general resi- dence property and only one-fourth to its proper column, that of "other business property." A con- sideration of this fact, and of the amounts of such lands in the several states, seems to account for the excess of residence values shown in the table for all of the states mentioned, excepting Arkansas and North Dakota. It is possible that in these states the property not in farms was assessed at a higher proportion of its true value than was the farm propertj^ so that the Census estimates based upon the ratio of assessed valuation to true value of farm property exaggerate the value of other prop- ertj^; if this be the case, then the estimated value of all real property in these two states in 1900 is exaggerated by from 2 to 3 per cent. In contrast with the states mentioned above, Indiana, Idaho, and South Dakota show averages for general residence property which are relatively low as com- pared with those for other states containing towns with similar average population, and also as compared with the average farm values for the same and neighboring states. In both Idaho and South Dakota the allowance for mining' property shown in Table 3 may be and doubtless is larger than the relative weight that should be assigned to such propertj' apart from the farm. In Indiana, however, the reason for the low average value of residence property is not so apparent. The estimated true value of all real property in the state may be correct, in which case the low average results from a faulty distribution among the three classes of realty arbitrarily apportioned; or the low average value of residence property may result from an unduly low estimate for the value of the realty of cities and towns. For Indiana the estimates of the value of real property were based wholly upon the ratio of the assessed valua- tion to the true value of acre property, on the assump- tion that town property was assessed at the same proportion of its true value as was the land outside of cities and towns. But if city property in the state be assessed at a lower average proportion of its true value than is the rural property, the estimate prepared by the Census method would indicate a value for the state lower than actually exists. No definite information could be obtained relating to this branch of the subject. If the low average of residence property be due to this factor, and not wholly to the arbitrary apportionment of values other than those of farms and factories, then the total value of the state as indicated for 1900 is too low by from y to 3 per cent. Cumparisnn with estimates of the DeiMrtinent of Agriculture. — When the estimates of the value of prop- erty in 1904 are compared with those for 1900 and earlier years, the principal fact which presents itself is the comparatively great relative increase in the values of 1904 over those of 1900. The amount of increase in the value of taxable property from 1900 to 1904 was nearly as great as that for the decade 1890 to 190.0 or that for ISSO to 1890; it represents an average gain, for each of the four years intervening, of over 4 per cent of the wealth of 1900. Of this enormous gain, a trifle over one-half is the increase in the value of taxable real property and improvements, of which two very important portions are the lands and improvements on farms and those in factories. All available information points to a marked advance in the value of farming land in the greater number of our states. That advance has been made the subject of a special investigation by the United States Depart- ment of Agriculture, covering the period from 1900 to 1905, or one year more than the period covered \)y this report. For most states it is impossible to make > detailed comparisons between the results derived from the Census investigation and from that of the Depart- ment of Agriculture. For eight of the most important agricultural states, however, such comparisons are presented in Tables 4 and 5. Table 4 gives for these states the acreage, value, and average value per acre of taxed acre property as estimated by the Census for this report, and the acreage, value, and average value pertacre of farm property as reported by the census of agriculture for 1900. Table 5 summarizes the average value of land per acre as stated in Table 4, the average value of medium-priced farm land as estimated by the Department of Agriculture for 1900 and 1905, the aver- age increase per acre from 1900 to 1904 of taxed land as estimated by the Census, and of farm land as esti- mated by the Department of Agriculture, and the percentage of increase for the four intervening years. It should be noted that the estimated increase shown in these tables, based upon the figures of the Department of Agriculture, is for each state four-fifths of the in- crease from 1900 to 1905 reported by that Department. 20 WEALTH, DEBT, AND TAXATION. Table 4.— ESTIMATED TRUE VALUE OF ACRE PROPERTY ASSESSED FOR TAXATION IN 1900 AND 1904, REPORTED VALUE OF FARM PROPERTY IN 1900, WITH AVERAGE VALUES, FOR SPECIFIED STATES. AND ACRE PROPERTY ASSESSED FOR TAXATION. FARM PROPERTY, 1900, AS REPORTED BY CENSUS. STATE. 1900 1904 Increa.se in value per acre, 1900 to 1904. Acres. Reported value. Average Acres. Estimated trne value. Average value per acre. Acres. Estimated true value. Average value per acre. Amount. Per cent. value per acre Total 376, 140, 534 88,154,654,497 J21.68 384,614,404 $9,882,228,534 $25. 69 84.01 18.5 344,870,312 87,898,552,376 $22. 90 Illinois 34,592,794 22, 386, 812 34,639.638 47, 906, 294 41,830,793 1,821,224,434 85.5,181,173 1,503,227,882 666, 125, 778 910,319,448 578,926,234 1,063,923,983 765,725,565 62.65 38.20 43.39 13.70 21.76 18.19 41.75 5.56 34, 649, 047 21,765,230 34, 653, 133 48, 863, 895 42,448,686 31,731,627 26,428,820 145, 083, 966 2,320,637,707 1,012,084,424 1,766,075,400 759,597,441 1,031.118,702 790,262,808 1,222,480,145 979,971,907 66.97 46.62 50.97 15.55 24.39 24.90 48.07 6.75 14.32 8.32 7.68 1.85 2.63 6.71 6.32 1.19 27.2 21.8 17.5 13.5 12.5 36.6 16.1 21.4 32,794,728 21, 619, 623 34,574,337 41,662,970 33,997,873 29,911,779 24,501,985 125, 807, 017 1,765,581,550 841. 735, 340 1,497,654,790 643, 662, 770 843, 979, 213 577,660,020 1, 036, 615, 080 691, 773, 613 .5R. 84 38 93 43.31 Kansas 16.45 24.82 Nebraska Ohio Texas 31,823,033 25,484,396 137, 477, 774 19.31 42.31 6.50 Table 5.— AVERAGE VALUE PER ACRE OF TAXED AND FARM LANDS, AS ESTIMATED BY THE CENSUS AND BY THE DEPARTMENT OF AGRICULTURE, AND AMOUNT AND PER CENT OF INCREASE FROM 1900 TO 1904, FOR SPECIFIED STATES. AVERAGE VALUE PER ACRE. Taxed acre propertv. Cen- Farm prop- erty, 1900, as reported by Census. Farm land, estimate by Department of Agricul- ture. Increase per acre, 1900 to 1904. STATE. sus estimate. Amount. Per cent. 1900 1904 1900 1905 Taxed acre property. Farm land. Taxed acre property. Farm land. S52. 65 SB6. 97 853.84 38.93 43.31 15.45 24.82 19.31 42.31 6.60 $54.83 41.47 49.91 15.51 24.43 20.60 47.22 8.45 $75. 31 64.96 64.56 23.99 34.70 31.73 67.43 11.83 814. 32 8.32 7.58 1.85 2.63 6.71 6.32 1.19 $16.43 10.79 11.72 6.78 8.22 8.90 8.17 2.70 27.2 21.8 17.5 13.6 12.5 36.6 15.1 21.4 30.0 Indiana 38.20 43.39 13.70 21.76 18.19 41.75 5.56 46.62 50.97 15. 66 24.39 24.90 48.07 6.75 23.3 23.5 42.0 33 7 43.2 Ohio 17 3 31.9 Attention is here called to certain imperfections in the data given in the tables, which must be taken into consideration or the figures will lead to faulty conclu- sions. In Indiana the acreage of taxed land was reported by the state authorities as 22,385,812 in 1900 and as 21,7.55,230 in 1901, a decrease of 630,582 acres. This decrease is due to errors in additions made by local offi- cials. Using the assessed acreage reported for 1904, the Cen.sus e.stimated value for 19nl gives an average of $16.52; if the acreage reported in 1900 be used, the average is $45.21. The percentage of increase c|(m- puted from the use of the first average is 21. S, while the one computed from the second average is only 18.4. The former is given in the table, but the latter more nearly expresses the actual increase of real property values shown by the Census estimates. The eight states for which data are presented in Table 4 included within their borders 344,870,312 of the s41,201,646 acres of land reported in farms for the whole country in 1900, and the value of such land in these states aggregated $7,898,552,376, or nearly one- half of the $16,674,690,247 reported for the country in that 3'ear. In these states the movement of farm l^md values has been substantially the same as that of acre propertv, the percentage of increase for the two being substantially the same, although the average increase per acre was undoubtedly greater for farm land than for other acre property. The Census estimates for the average value of acre property in these eight states record an increase of 18.5 per cent between 1900 and 1904. A less careful study of the estimates for other states indicates that in the North Atlantic states the percentage of increase for acre property was somewhat less than in the case of these states. The increase in the value of acre property- for the country as a whole, however, can not be much less than 18 or 19 per cent, because most of the states in which the percentage of increase is small have small amounts of farm values. Comparing the increase per acre in the value of acre property for these eight states, as estimated by the Census, with the corresponding figures of the .Depart- ment of Agriculture, it is found that in every case the per cent of increase shown by the Census figures is lower than that of the Department of Agriculture, VALUATION OF NATIONAL WEALTH. 21 demonstrating that the Census estimates are at least conservative, and that, if they err, the result is one of undervaluation rather than of overvaluation. The only alternative to the foregoing conclusion lies in the possi- bility that the increase in the value of farm land during the years 1900 to 1905 was greater in the latter portion of the period than in the earlier, in which case the com- parison between the increase reported by the Census and that shown by the figures of the Department of Agriculture is faulty in that an equal advance for the five years is assumed. But even if the advance of farm land values were i-elatively greater in the latter part of the period 1900 to 1905, for the states of Illinois, Indi- ana, Iowa, Nebraska, and Ohio the acceleration of the rate was so slight that the rates of increase based upon the estimates of the Census and of the Department of Agriculture practicallj' agree. A careful analysis of the figures for Texas indicates a closer approximation between the two estimates than appears on the surface. The Census totals include many million acres of land that were on the ranges of the state and had a value of only $1 per acre. Further, the greater part of the increase in the assessed acreage for 1904- over that for 1900 consists of lands of this class which were sold by the state to private individuals and firms, and the difference between the Census acreage and that of the assessors consists largely of lands of the same class, together with relativeh^ small areas of wood- land in the eastern counties of the state. The value of these low-priced lands did not increase as did that of good agricultural land, to which the estimates of the Department of Agriculture were limited. Considera- tion of all of these facts leads to the conclusion that the two estimates really differ but little. Difl'erences in the character of the lands included in the two estimates probably explain also a large part of the variation noted in the figures for Kansas and Missouri. The assessed acreage of Kansas in 1904 is greater than the reported farm acreage in 1900 by over 7,000,000 acres, and the corresponding excess in Mis- souri is over 8,000,000 acres. None of the land covered bv this excess and none of the large area of very cheap grazing land of Kansas can be included in the estimates of the Department of Agriculture, and the existence of such areas of land materially modifies averages and makes those which result from their inclusion tell a different story from those which exclude them. But, after allowing for all such circumstances, the fact that the adjoining states have higher percentages, together with the fact — already mentioned— that i,he Department of Agriculture secured higher percentages for those states also, gives rise to the question whether the Census estimates for Kansas and Missouri in 1904 fail to include the whole of the increase in land values in these states between 1900 and 1904, or whether the wide difference between the two estimates is due to a relatively great advance in the value of farm land between 1904 and 1905. IncredKe In inanufactufJiiij capital. — It has been pointed out that the value of lands and buildings used by factories is typical of the business property of states containing large manufacturing interests. Similarl}^, in the same states the values of such lands and build- ings at two periods of time may be said to furnish a fair index of the character of the changes in the value of all real property; and, in states where the manufac- turing capital constitutes a fair proportion of the aggre- gate wealth, the increase of manufacturing capital may be taken as an index of the changing value of real property and of the aggregates of private wealth. The manufacturing census of 1905 presents for each state the amount of capital invested in the years 1900 and 1905. The five greatest manufacturing states, measured by the capital invested, are, in the order named, New York, Pennsjdvania, Illinois, Massachu- setts, and Ohio; these are also the five states with the greatest value in real property and the greatest aggre- gate wealth. The percentages of increase in manufac- turing capital between 1900 and 1905 for the five states named were 33.3, 37.7, 33.1, 23.5, and 60, respectively, the proportionate rates of increase for the four years 1900 to 1904, for these five states in the order in which named, would therefore be about 26.6, 30.2, 26.5, 18.8, and 40 per cent. For all of these states the percentages of increase based on the Census estimates of the value of real property and of aggregate wealth are smaller than those based on the Census reports of manufacturing capital. The figures derived from the census of manu- factures demonstrate, therefore, that the increase shown by a comparison of the estimates of land values in 1900 and 1904 is conservative, and that if these estimates of 1905 be defective, failure to report all additions to land values which took place during the period 1900 to 1905 is the cause. PERSONAL AND OTHER PROPERTY. Classification. — Tables 11 and 12 present by states and territories, for 1900 and 1904, respectively, the estimates by the Bureau of the Census of the value of what it designates as "pei'sonal and other property." Those estimates are presented in seven parallel col- umns, under the designations (1) live stock; (2) farm implements and machinery; (3) manufacturing machin- ery, tools, and implements ; (4) gold and silver coin and bullion; (5) railroads and their equipment; (6) street railways, shipping, waterworks, etc.; and (7) all other. The subclasses included in classes (6) and (7) men- tioned above are discussed in detail on pages 23 to 26, 22 WEALTH, DEBT, AND TAXATION. inclusive. The data could not be prepared with suffi- cient detail to warrant their separate presentation by states and territories, but the totals for continental United States are presented in Table 6. Table 6. — Estimated true value of specified classes of personal and- other property: 1904 and 1900. ■ FORMS OF WEALTH. Street railways, shipping, waterworks, etc Street railways Telegraph systems Telephone systems Pullman and private cars' , Shipping and canals Privately owned waterworks Privately owned central electric light and power stations All other Agricultural products Manufactured products Imported merchandise Mining products Clothing and personal adornments Furniture, carriages, and kindred property . . $4, 840, 646, 909 2,219,966,000 227, 400, 000 585, 840, 000 123,000,000 846, 489, 804 275, 000, 000 562, 861, 105 18, 462, 281, 792 1900 83,495,228,; 1,576,197,160 211,650,000 400, 324, 000 98, 836, 600 537, 849, 478 267, 752, 468 402, 618, 663 15, 174, 042, 540 1,455,069,323 6,087,151,108 424, 970, 592 326,851,617 2, 000, 000, 000 4,880,000,000 ESTIMATED VALTTES OF SPECIFIED CLASSES OF PERSONAL AND OTHER PROPERTY. Live stock. — On June 1, 1900, the enumerators of the Twelfth Census secured the number and value of each class of domestic animals on farms, the value of poultry and bees on farms, and the number, but not the value, of each class of domestic animals not on farms. The value of domestic animals not on farms is estimated by assuming that the average value of each class of domes- tic animals not on farms is the same as that of the corre- sponding class on farms. In all probability, however, the average value of each class of domestic animals not on farms is somewhat greater than the value of the corresponding class on farms. The total value of live stock in the United States in 1900 is obtained by adding this estimate to the value of all live stock on farms as returned bjr the enumerators; the resulting total is undoubtedly a little less than the actual value of live stock, both because of the admitted imperfections in the estimates for domestic animals not on farms, and because of the omission of the value of poultry and bees not on farms. In estimating the total value of live stock on June 1, 1904, use was made of the estimates of the number and average value of domestic animals on farms prepared by the Department of Agriculture for January 1, 1904, and January 1, 1905, with due allowance for the young on hand Juno 1, 1904, but not on hand January 1, 1904, or January 1, 1905. It was assumed that the number of domestic animals not on farms was the same as re- ported by the census of 1900, and that their average value was the same as for those on farms. It was assumed, also, that the value of poultry and bees on farms was substantially the same as in 1900. Undoubt- edly there was in reality an advance in the value of poultry, but it was disregarded in order to make this estimate conservative like all others, so that the error, if such there were, would be one of undervaluation rather than of overvaluation. Farm implements and machinery . — The value of farm implements and machinery for 1900, shown in Table 11, is the value reported by the census enumerators as being on farms on June 1 of that year. The corresponding figures for 1904 are estimates prepared in the following manner: The Census Report on Manufactures for 1905 showed an increase over 1900 in the value of agricultural imjjlements, of car- riages and wagons, an^ of saddlerj' and harness re- ported as products. It was assumed that the increase from 1900 to 1904 in the value of implements and ma- chinery on farms was in proportion to the increase in the value of the manufactured products which corre- sponded thereto. On this assumption, the percentage of increase for the period 1900 to 1905 was ascertained, and from this was estimated the percentage of increase from 1900 to 1904. By applj'ing this percentage to the value of farm implements and machinery reported in 1900, an estimated value was secured for 1904. In dis- tributing this value among the several states, a certain small increase was first allowed to all states, including those which showed no increase in the value of farm property between 1890 and 1900; for states showing an increase in the total value of farm property from 1890 to 1900 and also an increase in the value of acre property from 1900 to 1904, an additional percentage of increase was allowed for the value of farm imple- ments in 1904 as compared with 1900. In this connection, attention is called to the fact that a comparison of the value of implements and machinery on farms as reported by the census of agriculture for 1900 with the reported value of the manufactured prod- ucts corresponding thereto indicated that the value of implements and machinery on farms in 1900 represented approximately the value of three years' purchases by the farmers. In making these comparisons and esti- mates it was assumed that the machinery and implements when purchased co,st the farmers about 33^ per cent more than the value of the same at the factorj\ the dif- ference representing the expense of transportation from the factory to uiie farm and the profits of the middleman. Manufacturing machinery, tools^ and implements. — The values of manufacturing machinery, tools, and implements for 1900 given in Table 11 are those reported by the census of manufactures for that year. It should be noted that this census was practically for the calendar year 1899, and the value of machinery, tools, and imple- ments is therefore the value at the close of that year, or about January 1, 1900, and not on June 1 of that year. Between Januarj^ and June the value of manu- facturing machinery, tools, and implements increased, and hence the figures given in Table 11 are somewhat below the actual value of manufacturing machinery on VALUATION OF NATIONAL WEALTH. 23 June 1, the ostensible date for all of the values included in the tables of national wealth. The shortage, however, is probably not more than 2 per cent of the aggregate. In like manner, the values of manufacturing machin- ery, tools, and implements in 1904, shown in Table 12, are for January 1, 1904, being obtained by taking four- fifths of the increase shown bj^ the census of 1905 over that of 1900. Oold and silvet^ coin and iidlion. — The values of gold and silver coin and bullion for 1900 and 1904, given in Tables 11 and 12, respectively, are based upon the reports of the Director of the Mint for the years mentioned concerning the total amount of such coin and bullion in the country, including Alaska and Hawaii. The value remaining after deducting the amount reported by the banks of Alaska and Hawaii is apportioned among the several states and territories as follows: To each state is assigned an amount equal to the stggregate of coin and gold and silver certificates reported bj^ the Comp- troller of the Cui'rency as being in the possession of the banks of that state; the remainder, including the free coin and bullion in the United States Treasury and the amount estimated by the Director of the Mint as being in the hands of the people, was apportioned among the several states according to population. Railr^oads and their equipTnent. — The value of rail- roads and their equipment for 1904 is taken from Census Bulletin 21 — Commercial Valuation of Railway Operat- ing Property in the United States : 1904. The valuation presented in that bulletin was obtained by capitalizing the net earnings of individual railways and railway sys- tems. For complete elucidation of the methods em- ployed in the preparation of this estimate and the means adopted for distributing and assigning to the individual items the total valuations obtained, the reader is referred to the bulletin itself. The estimates of railroad property shown in Table 11 for 1900 are in a measure based upon the elaborate com- pilation for 1904. Computations were made to ascer- tain approximately the increase from 1900 to 1904, and the increase was distributed among the states approxi- mately in proportion to changes in the miles of track- age in the four years. Hence, the resulting figures for 1900 do not possess the same accuracy in detail for indi- vidual states as do those for 1904. In any critical study of the subject, therefore, the railroad valuations in 1904 should be considered as more important and more accu- rate than those of the earlier year. Street raihcayf, etc. — In one of the columns of Tables 11 and 12 is given by states and territories the aggregate estimated true value of street railways, telegraph and telephone systems, Pullman and private cars, privately owned waterworks, privately owned central electric light and power stations, and canals and shipping, including the vessels of the United States Navy. The value of the street railways was obtained for 1900 and 1904 by methods substantially the same as those adopted for estimating the commercial value of steam railroads, as described above. The same is true in a general way of the estimated value of telegraph and tele- phone systems, though it was impossible to make for these two the careful computations that were made for the estimates of steam railroads and street railways. The value of Pullman and private cars was ascertained in connection with the estimates of the value of rail- roads, but no attempt was made to distribute this value by states; for the purpose of this investigation the value of such cars was apportioned among the several states in proportion to the railroad values assigned thereto by Census Bulletin 21. In the absence of any more recent data the value of canals was assumed to be the same as reported by the census of 1890. The value of shipping in 1900 was esti- mated by the following method: The tonnage of mer- cantile shipping of the various classes on the Atlantic coast, or the Great Lakes, and in other navigation divi- sions of the United States was multiplied by the cost per ton for building, as reported by tbe census of manufactures for 1900, and from the totals by states thus obtained one-third was deducted for depreciation. To the aggregate thus obtained, which constituted the value of mercantile shipping in 1900, was added the reported cost of the ships of the United States Navy in active commission. The estimate of the value of the merchant marine in 1904 was based upon a cost per ton which was obtained by adding to the cost in 1900 four-fifths of the increased cost shown by the census of manufactures in 1905 over that of 1900. In other particulars the estimates for 1904 were obtained by methods substantially like those used for 1900. The values of electric light and power stations in- cluded in the estimates of this volume are based upon the cost of construction as given in the Special Report on Central Electric Light and Power Stations published by the Census Office. On page 113 of that report is given the cost of construction and equipment during 1902. To obtain the value for 1900, twice the cost of new construction during 1902 is subtracted from the value reported for 1902, and the value for 1904 is obtained bj^ adding that cost. The value assigned to privately owned waterworks for 1900 is that reported by the Bureau of Labor for that 3^ear; this value is distributed among the several states according to the number and character of their waterworks. A number of waterworks privately owned in 1900 were purchased by cities previous to 1904, and hence but little increase was allowed for the latter year as compared with the former. No special estimates of privately owned gas works are included in the column with waterworks and electric light works, since the lands, buildings, and machinery of such works are included in the census of manufac- tures and hence are given in other columns of Tables 11 and 12. 24 WEALTH, DEBT, AND TAXATION. Products ofagricultiire, manufacturef^^ and mining. — Included in the column "all other" of Tables 11 and 12 are estimates of the value of the products of agriculture, manufactures, and mining, prepared as of June 1, 1900 and 1904. The values assigned to agricultural products were 11,455,069,323 in 1900 and $1,899,379,652 in 1904. The former amount is one-half the value of the crops reported by the census of agriculture as raised in the year 1899 — being the estimated value of that portion of the crops of 1899 which on June 1, 1900, were in the possession of the farmers or traders of the country, plus the value of labor which had been expended, June 1, 1900, on the crops of that year, and was included in the value of the growing crops at that date; no allow- ance was made in this estimate for the value of animal or poultry products, it being assumed that the former was included in the estimates for live stock and practi- cally all of the latter in the products of manufactures. The corresponding estimates for 1904 were based upon the estimates of the Department of Agriculture for values of the leading crops of 1903, increased by a percentage based upon the agricultural census data for 1899, which was believed to represent the value of the growing crops of 1904. The value of the products of manufactures in the possession of manufacturers and merchants was esti- mated to be $6,087,151,108 on June 1, 1900, and $7,409,291,668 on June 1, 1904. The estimate for 1900 is based wholly upon the Twelfth Census Report on Manufactures; it allows for the value of materials and products in the possession of the factories an amount equal to two months' "gross products" of 1900, and for the manufactured goods in the possession of merchants an amount equal to one-half the annual "net products" of the factory output, exclusive of hand trades. The value estimated to have been in the possession of the factories was assigned to the several states in propor- tion to the total product of their manufactures. The portion assumed to have been in trade was assigned to the states in proportion to the various forms of wealth which the other calculations gave to the states and which are shown in Table 11 in columns other than that desig- nated "all other." The corresponding estimates for 1904 were based jointly upon the Census reports for 1900 and 1905, on the assumption that the manufactur- ing product of 1904 was equal to that of 1900 plus four- fifths of the increase shown for 1905 over 1900. This value was distributed among the several states for 1900 as described above. The only Census report for the product of mines and quarries was that for the year 1902, which gave the value of the products of that year. The values for 1900 and 1904 were assumed to differ from that for 1902 in substantially the same ratio as did the totals for the same years reported by the Geological Survej'— the product reported by that office differing from the one by the Census in that it included with the Census product of mines a number of finished products of the mining in- dustry, such as pig iron, silver and lead bullion, etc. The estimated value of the mining products on hand, exclusive of Alaska, was 1326,851,517 for 1900 and $408,066,787 for 1904. Allied to the product of manufactures is the merchan- dise imported into the United States. It was assumed that the value of the imports either in bonded ware- houses or in the hands of tradei's on June 1, 1900 and 1 1904, was equal to one-half of the value of all such goods imported into the United States, exclusive of Alaska, Hawaii, and Porto Rico, during the years ending June 30, 1900 and 1904, respectively. The resulting estimates were 1424,970,592 for 1900 and $495,543,685 for 1904.- The value of these goods held in Government ware- houses was assigned to the states in which such ware- houses were located ; the remainder, like the net manu- factured product in the possession of traders, was dis- tributed among the states in proportion to the amount of wealth in other forms reported for them, The total value of the products of agriculture and manufactures and imported merchandise included in the estimates of national wealth for 1880 was $6,160,000,000; this was a per capita value of $123. The correspond- ing totals for 1900 and 1904 were $7,967,191,023 and' $9,704,215,005, giving per capita averages of $105 and $119, respectivelj'. It is noticeable that the per capita average for 1904 was smaller than that for 1880, although the Census estimate of aggregate national wealth showed an increase in the per capita of such wealth from 1880 to 1904 from $870 to $1,318, or over 50 per cent. In reality the value of the importations and of the products of agriculture and manufactures on hand must have increased in the twenty-four years by nearly the same percentage. The estimates for 1900 and 1904 are therefore onlj^ about two-thirds as great, relatively, as those for 1880; in other words, those for 1880 were too large or those for 1900 and 1904 are too small. Those in charge of the present census believe that their estimates are as large as a conservative treat- ment of the subject will permit. These estimates do not assign to importations and to the products of man- ufactures in the hands of dealers values materially greater than those which are given in the reports of importations and of manufactures. If allowance should be made for such greater values, the estimates of 1900 and 1904 should be increased materially, but not to an extent that will make them fully comparable with the corresponding estimates for 1880. The Eleventh Census Report on Wealth, Debt, and Taxation, Part II, expressly states that it includes an estimate for the value of the products of manufactures in the hands of the factory owners. This value was combined, however, with that of machinery of mills, the two being taken from the Eleventh Census Report on Manufactures, which did not state separately the value of these products. VALUATION OF NATIONAL WEALTH. 25 The combined value of machinery and products was |3,058,593,4:J:1. The value of products included in this total could not have been greater than one-half thereof, or, in round numbers, $1,500,000,000. The aggregate value of personal property reported by the Eleventh Census under the designation "miscel- laneous" was 17,893,708,821. Included in this total was the estimated value of the clothing of individuals, the books of libraries, and the furniture of private houses and public buildings amounting to $5,000,000,000. This would leave $3,893,708,821 as the aggregate of all personal property not specifically included in the other columns. The same volume explicitly states that there was included in this amount the value of live stock not on farms. Allowing a very small amount for such value, there is left only $2,500,000,000 as the combined value of all unspecified personal propertj' , including the value of imported merchandise on hand. The value of the products of agriculture, if considered by the Eleventh Census in the preparation of its estimate, must have been included either in the column "miscellaneous " or as part of the value of "real property." If the column "miscellaneous" included an estimate of the value of the products of agriculture and the value of imported merchandise on hand, and the value of no other personal propertj^, the estimate of the combined values of these two classes of property could not have been greater than $2,500,000,000, the amount mentioned above. In that event, the combined estimates for the value of imported merchandise and for the value of products of the farm and factory could not have been greater than $4,000,000,000, or the sum of the amounts last mentioned and the greatest possible allowance for the value of manufactured products given above, $1,500,000,000. This aggregate was an average of $64 per capita. It is but a little more than one-half the amount included in the estimates of 1880, 1900, and 1904. The Eleventh Census may not have included any allowance for the value of farm products under the head "miscellaneous;" the $2,893,708,821 included in that estimate with the value of furniture and clothing may have consisted wholly of other personal property, and the value of farm products being omitted entirely or being included in the estimates of the value of acre property. In the first case the estimates of 1890 would be on a radically different basis from those of 1880, 1900, and 1904, and in the other they would be more or less comparable in the aggregate, but not comparable in detail. The subject is briefly referred to again on page 32. Clothing, furniture, andliindred personal property . — The value of clothing and personal adornments, including watches, jewelry, etc., was estimated as $2,000,000,000 in 1900, and $2,500,000,000 in 1904. These values were substantially the amounts which, on the basis of the data of the manufacturing censuses of 1900 and 1905, and the records of the importation of merchandise, it was estimated the people of the country expended for clothing and personal adornment in the years 1900 and 1904. In preparing these estimates for the years men- tioned, the values of the products of manufactures which enter into the purchases of the people for these articles were derived from the manufacturing census; and from the Report on Commerce and Navigation was secured the value of all the corresponding articles im- ported during the year. The sum of these two was increased one-third to allow for the increase in value due to the cost of transportation and for the profit of the middleman; a small further addition was made to allow for the value of the work in homes in converting cloth into clothing. In the preparation of the Census estimates for the value of farm implements and machinery for 1904, it was found that after making an allowance for the cost of transportation and for the middleman's profit, equal to about one-third of the value of the same at the fac- tories, the value of agricultural implements and ma- chinery reported in 1900 as on farms was equal to about three years' purchases by the farmers of the same arti- cles. This discovery suggested a method for preparing estimates of the value of such articles as furniture for houses and public buildings, books in libraries, car- riages, bicycles, automobiles, harnesses and saddles, and all kindred articles, other than clothing, for per- sonal use and convenience. In preparing such estimates it was first assumed that the value of all these articles in the possession of the people or in public buildings was equal to four years' purchases of the same, instead of three years', as in the case of agricultural imple- ments and machinery. The probable cost of four years' purchases was then estimated from the value of the manufactured products and imports which entered into the aggregate, one-third being added for the mid- dleman's profit. This estimate was checked, so far as practicable, with the methods and the estimates of the Tenth and Eleventh censuses, as regards clothing and furniture. The estimate of the value of these articles as reported by the Tenth Census was made in the follow- ing manner: The number of families in each state was taken, and these were distributed, according to the statistics of occupation, into certain characteristic classes. The average value of the household goods in the families of each class was then estimated as thoughtfully as possible, item by item, the values given to the goods representing what they were worth to the owner, or what it would cost to replace them, with fair allowance for wear and tear; not what they would be worth to sell as second-hand goods. These results, sec- ondly, were checked by an independent computation in which the annual product or importation of each class of household goods, furniture, clothing, watches and jewelry, pianos, and sew- ing machines, etc., was taken into account, and an average "life" in use assigned to the goods of each class. The result of this sec- ond and wholly independent computation was to afford a some- 26 WEALTH, DEBT, AND TAXATION. what striking corroboration of the condusion reached by the first method. Allowance was then made on account of the average quantity of food, fuel, and other supplies on hand for domestic use, yielding the aggregate of $5,000,000,000 given in the table.^ The corresponding estimate of the Eleventh Census was made as follows: Of the miscellaneous, the value of furniture and persona] belong- ings constitutes a large portion. To arrive at the value of such property an examination was made of more than 8,000 insurance policies on contents of houses not located in large cities, and the result showed the average value of furniture insured in such houses to be $387. The value of private carriages and tools of mechanics is not known, but it is believed that for each house in the United States there would be of furniture, tools, and carriages an average amount of $400, making for the entire country a value of about 15,000,000,000. Included as miscellaneous also is the value of cattle not on farms, of merchandise in stock, of agricultural products not yet consumed nor otherwise included as merchan- dise, the values of which have been respectively approximated from the returns of local assessors, showing a value put upon them for taxation.'' The aggregate value of clothing, furniture, and per- sonal belongings was estimated for 1880 and 1890 at the same amount, namely, 15,000,000,000. This was an average per capita of a little less than $100 in 1880 and a little less than |80 in 1890, as compared with |91 in 1900 and $102 in 1904. For these four censuses the per capita averages for the aggregate wealth of the country were |870, $1,036, 11,162, and $1,318, respectively; of these averages the corresponding averages for clothing, furniture, etc., constituted 11.5, 7.7, 7.7, and 7.8 per cent, respectivel3^ If they included the same items, the estimates of 1890, 1900, and 1904 were apparently in harmony with one another and with the estimates of national wealth, and relatively the}' were equal to two- thirds of the estimate of 1880. . The same estimates can be tested in other ways, one of which is here mentioned. From time to time during the past twenty-five years the value of clothing, fur- niture, and kindred articles of private and public ownership has varied with the relative cost of those products and their selling value in the markets of the world. This follows of necessity from the fact that the average period of their usefulness is very short. These per capita values at different periods may there- fore be tested by the index numbers used to express the relative value of the a\'erage pui'chase of an individual given in the Statistical Abstract of the Bureau of Statistics of the Department of Commerce and Labor for each year from 1860 to 1906. The Tenth Census investigations relating to the average value of clothing and furniture in the homes of the people were made in ls82 and 1883; in like manner, those for the Eleventh Census were made in 1892 and 1893. The Twelfth Census estimates were based on facts re- lating to manufactures and imports in 1900 and 1904. The Statistical jVbstract gives the index numbers or ' Tenth Census, Report on Valuation, Taxation, and Public In- debtedness, page 11. ^Eleventh Census, Report on Wealth, Debt, and Taxation, Part II, page 8. values for these years as follows: In 1882, $123.23; in 1892, 190.11; in 1900, $91.42; in 1904, $97.19. Taking into account the increase of population, there is more or less perfect harmony between these index numbers and the per capita averages for clothing, furniture, and kindred articles, as included in the estimates of 1890, 1900, and 1904, and less harmony between the corre- .sponding figures for 1880. So far as the 1880 figures have weight in connection with this subject they would indicate smaller variations between the estimates for that and other years than is indicated by the compari- son first made. They suggest the possibility that all the variations between the estimates for 1880 and those for later years result from the very high average value of the articles which were taken into consideration in the preparation of the 1880 estimates. PROPORTION OF TOTAL WEALTH REPRESENTED BY REAL AND BT PERSONAL AND OTHER PROPERTT. Among the data presented in Tables 15 and 16 are those relating to the property classified by the Census as real and that referred to as personal and other. With the classification of the Census it is found that the value of real property and improvements constituted 69.4 per cent of the value of all property taxable and exempt in 1900, and 68. 2 per cent in 1904. The percentage varies greatly in the different states. In 1904 the percentage for the District of Columbia was 79.8, the verj'' high rate being due to the large value of exempt realty belonging to the National Government; with this exception, the extremes of variation are for Rhode Island 65.5 per cent, and for Wyoming 39.9 per cent. In the great majority of states, however, the estimated value of real property as classified by the Census constituted from 50 to 65 per cent of the estimated value of all property. In the following Southern and Western states and territories the percentage was less than 50 : SOUTHERN. Per cent. SOUTHERN. Per cent. WESTERN. P«'^_ 46.3 49.4 48.2 47.2 Louisiana Mississippi South Carolina West Virginia.^... 47.4 40.6 43.1 43.4 43.1 GeorP'ia New Mexico Wyoming . . 46.6 39 9 Indian Territory... The four Western states have great areas of public domain to which is arbitrarilj' given only a small rela- tive value, and on their ranges are kept live stock to which high values are assigned ; the relation between these two values gives rise to the proportion shown in the tables. The relatively low percentage in Indian Territory is accounted for in much the same way. In the other Southern states included in this list, the average value of farm property and of all other realty is very low, so that the values of railroads and kindred forms of wealth, and of live stock and other personal property, constitute a relatively large proportion of all wealth. VALUATION OF NATIONAL WEALTH. 27 NATIONAL WEALTH: 1850 TO 190i. BASES AND METHODS OF PREPARING ESTIMATES FOR DIFFERENT TEARS. Table 17 pi-esents the estimates of the aggregate wealth of the nation as prepared bj;' the United States censuses from 1850 to 1904, inclusive, and Table 18 presents the per capita averages of the same. These estimates have been prepared upon two different bases, and by a number of different methods. The esti- mates for 1850, 1860, and 1870 were confined to tax- able real property and the personal property of private individuals, firms, and corporations. They did not in- clude any estimates of the value of the public domain or of other exempt land not distributable into counties, nor of the value of exempt realty distributable into counties, nor of the value of the furniture or equip- ment of public buildings of governments nor of chari- table, religious, or educational institutions — all of which were included in the estimates for 1880, 1890, 1900, and 1904. In order to present the totals and per capita averages for the several years in a form which approximates comparability. Tables 17 and 18 give separately the values of taxable and exempt property as estimated for 1904, 1900, and 1890. The columns headed "exempt" include, however, only the exempt real property ; all per- sonal property — including the furniture and equipment mentioned in the preceding paragraph, which by law are exempt from taxation — is included in the columns headed ' ' taxable. " No separation into these two classes is given for 1880, since the onlj^ information with respect to exempt property given in the Tenth Census report is the statement that the aggregate reported for that year included an estimate of ^2,000,000,000 for exempt real property. This amount was not distributed by states in the report for 1880, and can not be sepa- rated at this time save by a more or less arbitrary method; hence no separate statement of the taxable and exempt property is made for that year. For 1870 two values are given — one on a currency basis and the other on a gold basis;, the former is the one returned by the census of that period, and the latter is 80 per cent thereof. At that time the currenc}' was depreciated in all the states except those on the Pacific coast, and all values were correspond- ingly exaggerated. To make the figures comparable with those of earlier and later censuses, the cur- rency values reported at the time, with the exception of those for California, Oregon, and Washington, are reduced by one-fifth, the average value of gold in 1870 being approximately 125 per cent of the value of currency. It should be noted in passing, however, that this arbitrary reduction of the values of 1870 will not fully eliminate from the statistics of the series of years the effect of the currency inflation of 1862 to 1878, because the influence of that inflation period, so far as prices and values are concerned, continued until after 1880, and therefore necessarily affected the figures for that year, so that a comparison of the value reported for 1880 with that obtained for 1870 by reducing to a gold basis does not furnish an exact measure of the additions to our national wealth resulting from human labor during the intervening period. In making comparisons between the several censuses, the 1870 figures computed on a gold basis should be compared with the totals for each of the earlier years, and with the column "taxable" for 1890, 1900, and 1904. In comparing the value for 1880 with those for the earlier years, an allowance of about 5 per cent should be made for the $2,000,000,000 of exempt real property in the estimate for 1880. Comparisons of the values for 1880 with those for later years can be made only by the use of the totals for those years. For the years 1890, 1900, and 1904 a threefold com- parison can be made — for all propertj^, for taxable property, and for exempt property. Estimates for 1900 and IBOlf-. — The values of prop- erty in 1900 and 1904 are given in detail in Tables 11 and 12. In Table 6, given on page 22, certain addi- tional details of such values were presented. In Table 7, which follows, the details given in Table 6 are combined with those found only in Tables 11 and 12. This table is presented to afford a more ready means of comparing the report for 1900 and 1904 with those for earlier years. Table 1 .—Estimates of wealth for 1904 and 1900. FOEM OF WEALTH. Total , Real property and improvements taxed Real property and improvements exempt Live stock Farm implements and machinery Manufacturing machinery, tools, and imple- ments Gold and silver coin and bullion Railroads and their equipment Street railways, etc.: Street railways Telegraph systems Telephone systems Pullman and private cars Shipping and canals Privately owned waterworks Privately owned central electric light and power stations All other : Agricultural products Manufactured products Imported merchandise Mining products Clothing and personal adornments Furniture, carriages, and kindred prop- erty $107,104,192,410 55,510,228,067 6,831,244,570 4, 073, 791, 736 844,989,863 3, 297, 754, 180 1,998,603,303 11,244,7.52,000 2, 219, 966, 000 227, 400, 000 585,840,000 123, 000, 000 846, 489, 804 275, 000, 000 562,851,105 1, 899, 379, 652 7,409,291,668 495, .543, 685 408,066,787 2, 500, 000, 000 5, 750, 000, 000 1900 Sss, 617, 306, 775 46, 324, 839, 234 6,212, 78,s, 930 3, 306, 473, 278 749, 775, 970 2,541,046,639 1,677,379,825 9, 035, 732, 000 1,576,197,160 211 , 650, 000 400, 324, 000 98, 836, 600 537,849,478 267,762,468 402, 618, 653 1,466,069,323 6,087,151,108 424, 970, 692 326,851,617 2, 000, 000, 000 4, 880, 000, 000 Map 2.— estimated WEALTH FOR EACH STATE AND TERRITORY: 1904. I I Less than 1/2 billion dollars ,^M V2 to I ^ 2 " 5 " ^ 5 " 10 " 10 billions and over Map 3.— PER CAPITA ESTIMATED WEALTH FOR EACH STATE AND TERRITORY: 1904. 1 1 Less than $500 per capita bEEEdibOO to 1000 " W^ 1000 " 1500 " ^1500 ,. 2000 " Bi!a2ooo ■■ 5000 " mil 5000 and over " " VALUATION OF NATIONAL WEALTH. 29 Estimates for 1880 and 1890. — The Census reports for 1880 and 1890 estimated the value of the various forms of national wealth as shown in the tables which follow : Table 8. — Estimates of wealth for 1S90. FORM OF WEALTH. Total Real property and improvements taxed Real property and improvements exempt Live stock on farms, and farm implements and machinery Machinery of mills and product on hand, raw and manufac tured Mines and quarries, including product on hand Gold and silver coin and bullion Railroads and equipment Street railways Telegraphs, telephones, shipping, canals, and equipment Miscellaneous , 18»0 f65, 037, 091, 197 35,711,209,108 3, 833, 335, 225 •2,703,015,040 3, 068, 593, 441 1,291,291,579 1,158,774,948 8, 29e, 050, 034 389,357,289 701,755,712 7,893,708,821 Table 9. — Estimates of wealth fur 1880. FOBJI OF WEALTH. Total Real property and improvements taxed: Farms Residence and business real estate, including waterpower. Real property and improvements exempt Live stock, whether on or off farms, and farming tools and machinery Mines (including petroleum wells) and quarries, together with one-half the annual product reckoned as the average supply in the hands of producers or dealers Specie '. Railroads and equipment Telegraphs, shipping, and canals Three-quarters of the annual product of agriculture and manu- factures and of the annual importation of foreign goods, as- sumed to be the average supply in the hands of producers or dealers Household furniture, paintings, books, clothing, jewelry, and household supplies of food, fuel, etc Miscellaneous items, including tools of mechanics 1880 843, 642, 000, 000 10, 197, 000, 000 9,881,000,000 2, 000, 000, 000 2,406,000,000 781,000,000 612, 000, 000 5, 536, 000, 000 419, 000, 000 6, 160, 000, 000 5, 000, 000, 000 650, 000, 000 Estimates for 1860, I860, and 1870.~^o details of the estimates for the years 1850, 1860, and 1870 were re- ported, and it would be impossible at the present time to exhibit even appi^oximately the distribution of the values for those \'ears among the several forms of wealth shown above for 1880, 1890, 1900, and 1901:. The estimates lor 1850 and 1860 included the value of the slaves in the Southern states at that time. DEGEEE OF COMPARABILITY OF REPORTS FOR THE SEVERAL CENSUSES. Students of statistics of national wealth constant!}' inquire as to the comparabilitj' of the estimates of national and state wealth as reported bj^ the different censuses. The exact data in the possession of the persons formulating those estimates are now largely nonexistent, excepting for the j'ears 1900 and 1901. Tests for 1850, 1860, and 1870.— Tha most important data available on which to base an opinion relating to the comparability of the Census estimates of wealth for 1850, 1860, and 1870 are those found in the Census re- ports of agriculture, manufactures, and wealth, and the state reports of assessed valuation. In 1850 the Census Report on Agriculture gave the value of farm lands as $3,271,575,126, that of farm machinery and implements as $151,587,638, and that of farm live stock as $511,180,516, and the capital invested in manufactures as $533,215,351. There was no sepa- rate statement of the values of lands and of buildings. The estimate of the value of all privately owned, taxable property was $7,135,780,228. The distribution of the total wealth among the sevei-al states cor- responds fairly well with the distribution of the agri- cultural and manufacturing wealth reported. The distribution of property of classes other than those included in the censuses of agriculture and manufac- tures, as given in the report on wealth, corresponds quite clo.selj' with what might be expected under pres- ent conditions. The conclusion is therefore reached by those in charge of this branch of the inquiry from 1900 to 1901 that the Census estimates of national wealth in 1850 must stand or fall with the censuses of agricul- ture and manufactures for the same year; if the report for one was defective, that for the other was defective in about the same proportion. A critical study of the farm census of 1900, made since that year from the data then collected, and checked with all the coordinate data to be secured from contem-- poraneous sources, leads to the conclusion that all cen- suses of agriculture are deficient, by presenting totals less than warranted by the facts. In thickl}- settled areas the shortage is small, but in newer or less thickl}' settled communities it is materially greater. This must have been the case also in l.SoU, and accordingh' we must infer that the censuses of agriculture and farm wealth in that 3'ear were more imperfect in new than in older sec- tions of the country. In other words, both reports are probablj' approximately correct for sections having large population, large farm wealth, and thus large general wealth; they ^\QVQ defective mainlj- in the sec- tions which were sparsely settled and had but little tangible wealth. Hence ib is deemed probable that the Census estimates for ISoO represent fairly the market values of the tangible propert}' of the nation at that time. In 1860 the census of agriculture reported a farm wealth in lands of $6,615,015,007; in farm implements and machinery, of $216,118,141; and in livestock, of $1,089,329,915. The capital in manufactures was $1,009,855,715. The total estimated value of all pri- vatelj' owned taxable propertj' was $16,159,616,068. A\'hen these figures for the nation and the correspond- ing figures for the individual states are analyzed, as outlined above for 1850, the stud}- leads to the same general conclusion as that alread}' stated for the earlier year — that the censuses of agriculture, manufactures, and national wealth must stand or fall together and maj' be accepted as substantially correct. The increase of farm values is not accompanied by any great increase in DiAGBAM 2.— ESTIMATED TRUE VALUE OF ALL PROPERTY AND ASSESSED VALUATION OF PORTION SUBJECT TO AD VALOREM TAXATION: 1904. NEW YORK PENNSYLVANIA ILLINOIS OHIO MASSACHUSETTS CALIFORNIA IOWA MISSOURI MINNESOTA MICHIGAN NEW JERSEY INDIANA WISCONSIN TEXAS KANSAS NEBRASKA KENTUCKY MARYLAND CONNECTICUT VIRGINIA COLORADO GEORGIA TENNESSEE WASHINGTON DIST.OF COLUMBIA LOUISIANA ALABAMA OREGON NORTH CAROLINA WEST VIRGINIA ARKANSAS RHODE ISLAND MAINE ' MONTANA NORTH DAKOTA MISSISSIPPI SOUTH DAKOTA OKLAHOMA SOUTH CAROLINA NEW HAMPSHIRE UTAH INDIAN TERRITORY FLORIDA VERMONT IDAHO NEW MEXICO WYOMING ARIZONA DELAWARE NEVADA 15 30 HUNDREDS OF MILLIONS OF DOLLARS 45 60 75 90 105 120 135 150 ^2Z a: ga — I a: «0 to 1904, $182. The figures mark a great uniformity in the half century covered by them. The slight increase in the later aver- ages over those of earlier years may mereh^ reflect a variation in the method of preparing Census estimates at different times, or may measure the increasingly productive and accumulative power of the nation. The results of later Census investigations will be required to determine which of these interpretations should be given to the different averages of the fifty-four j^ears. COMPARISONS OF NATIONAL WEALTH, ASSESSED VALUA- TIONS, AND taxation: 1900 and 1904. Census statistics of assessed valuation. — The method of deriving estimates of the true value of real prop- erty from the assessed valuation has alreadj' been explained at length. Tables 16 and 16 afford a compari- son, for 1900 and 1904, respectively, between the esti- mated true value of real and personal propertj^ and the assessed valuation of all forms of property subject to the general or ad valorem property' tax. The assessed valuations of real and personal property, given in these tables, are not in all cases transcripts of the assessed valuations shown in the state reports under similar designations. The reports of each state give such valuations, classified in accordance with the statu- tory definitions of revenue laws. When necessary, those valuations were reclassified to conform with the Census definitions, so that the valuations of real prop- erty, subject to the limitations mentioned on page 6, 34 WEALTH, DEBT, AND TAXATION. could be used as the basis of the Census estimates of the true value of such property. No change has been made, however, in the assessed valuation of all property or of any special subclass thereof. In this reclassifica- tion of assessed valuation the tables are made to include, under the designation "personal and other property," the greater portion of all property of railroads, tele- graph and telephone systems, street railways, privately owned central electric light and power stations, and privately owned waterworks. In this connection attention should be called to the assessed valuations for Connecticut and Delaware. In neither of these states is there a state publication which gives detailed, classified exhibits of the assessed valua- tion of property; the statistics of assessed valuation found in their publications give only the aggregate of all such property. For 1900 the Census agents secured from local recorders the data for the classification shown in this report for real and personal property in the states mentioned. No such data were obtained for 1904. For Connecticut the Bureau of the Census prepared estimates of the relative amount of assessed valuation of real and personal property in that 3'ear; for Dela- ware, however, no such estimates were prepared. The amount of personal property taxed in that state is rela- tively very small, and was not greater in 1904 than in 1900. True value and assessed valuation of real property and improvements. — The percentages of all wealth formed by real property, which have already been given should be compared with those shown in the last column of Tables 15 and 16, the percentages of assessed valua- tion of all property formed bj' the assessed valuation of real property. The assessed valuation of realty for the United States constituted Y4.7 per cent of the assessed valuation of all property in I'.iOO, and 77.2 per cent in 1904. Exclusive of Delaware, this percentage varied, in 1904, from 94.5 in Pennsylvania and 91.1 in New York, to 47 in Montana, 43.9 in Nevada, 38.9 in Wyoming, and 38.3 in New Mexico. The low percent- ages for the four states last mentioned reflect the exist- ence of large cattle interests and small values of taxable realty, to which attention has already been called. The high percentages for the states first mentioned reflect largely the fact that in these states, especially Pennsyl- vania, many classes of property are subject to special corporation and other taxes, and thus are included only in part in the general property valuations. National ireidtli and ad valorem taxation. — In addi- tion to the various data which have been mentioned as affording tests of the correctness of estimates of national and state wealth, attention is here called to the statistics of ad valorem property taxes. Part III of this report gives many and elaborate summaries of such taxes for the year 1902. Table 6 of that part shows the ratio which the ad valorem taxes levied in the several states bear to the estimated true wealth thereof in 1902. The estimate of the true wealth there given is the mean of the estimates for 1900 and 1904, given in Tables 11 and 12 of Part I. In a general way, Table 6 of Part III shows that, taken as a whole, our state and local taxes have increased since 1880 substan- tially with the nation's increased wealth as estimated by the Census. The taxes levied have increased, how- ever, slightly faster than the totals of our national wealth; the tax rate per $100 of estimated true value was 72 cents in 1880, 73 cents in 1890, and 74 cents in 1902. The variation in the average rate of levy for individ- ual states marks the variations and imperfections of Census estimates of wealth far more than do those of the actual relative amount of taxes levied. Attention is called to this fact and to some changes in state esti- mates of national wealth as reflected in the tax rates of Table 6 of Part III. In Maine that rate was 11.01 in 1880 and also in 1890, and only $0.94 in 1902. In 1890 the Census estimate of real property value was identical with that of the assessed valuation. The 1900 and 1904 estimates allow for a variation between such values and make the true v^alue more than the assessed valuation. The difference in the tax rates of 1902 and 1890 repre- sents practically' this difference in the basis of estimates of public wealth. The same general statement is true with slight modification for New Hampshire and Con- necticut. The increase of the tax rate in the state of New York measures in part an actual increase in taxa- tion, such as is also found in Massachusetts, but in part arises from an overestimate of the values of property in 1890, due to the duplication of value between rail- road estimates and estimates of real property and improvements. The figures of the tables disclose the fact that there are many states in which the estimates of 1900 and 1904, by their mean in 1902, are more in harmony with the estimates of 1880 than with those of 1890. The figures of the tables also suggest the possibility that the esti- mates for Indiana in 1900 and 1904 are too low. A similar deduction was made from a review of the data of Table 16 of Part I, in the estimates of true values. The same deduction concerning estimates may be derived from Table 6 of Part III, for the state of Washington. VALUATION OF NATIONAL WEALTH. 35 COMPARATIVE WEALTH OF NATIONS. Estimates for 1896. — The estimates of the wealth of the United States and of its individual states and terri- tories for the years 1850 to 1904 maj^ well be studied in connection with the estimates of the national wealth of the principal nations of the world as given in " Indus- tries and Wealth of Nations," b}^ Michael Ci. Mulhall, Fellow of the Royal Statistical Society and publisher of Mulhall's Dictionary of Statistics. These estimates are made as for the year 1896. In Doctor MulhalFs book they are given in pounds sterling, but for the purposes of Table 10 are stated in dollars, the pounds sterling having been converted into dollars. The per capita averages are computed upon the basis of Doctor Mulhall's estimates for the j^ear mentioned. Itshouldbe noted that the data and methods employed in estimating the national wealth are not the same for all the countries mentioned in th§ table. As a result, the estimates may not be fully comparable. Table lO. — Sniniiiarii of estimatef! of national wealth for 1896. Area (square miles). Estimated population. Total estimated value. Per capita estimated value. Total 14,6.55,700 4.53,700,000 J342,528,602,600 $7.65 4,001,700 309, 700, 000 249,846,110,000 676 United Kingdom France 120, 100 204, 100 208,700 1, 956, 000 240,900 110, 600 194,900 32, 600 295,000 14,800 12, 600 11,400 16,000 106,400 26, 000 2, 970, 000 39, .500, 000 38, 400, 000 52,200,000 105, 800, 000 43,400,000 31,200,000 17, 600, 000 4, 700, 000 6, 900, 000 2,200,000 4, 800, 000 6,400,000 3, 000, 000 11,400,000 2, 200, 000 70, 700, 000 5,100,000 4,200,000 4,000,000 57, 4.-i3, .899, 000 47,156,385,000 39, 186, 058, 000 31,267,262,600 21,9.57,048,000 15, 378, 140, 000 11,582,270,000 2,000,131,500 3, 844,. 635, 000 2,462,449,000 4,282,520,000 4, 808, 102, 000 2,394,318,000 4,993,029,000 1,080,363,000 79,567,275,000 4, 881, 099,. 500 6, 236, 354, 000 2,997,764,000 1,455 1,228 761 296 .506 Italy 493 668 Portugal 426 Sweden and Norway . 657 1,119 892 751 Switzerland 798 Danubian states Greece 438 491 1,125 Canada Australia Argentina 3,314,000 3,160,000 1,210,000 957 1,247 749 36 WEALTH, DEBT, AND TAXATION. Table 11.— ESTIMATED TRUE VALUE OF ALL PROPERTY AND OF SPECIFIED CLASSES OF PROPERTY, BY STATES AND TERRITORIES: 1900. STATE OE TEEEITOEY. Continental United States . Nortti Atlantic division. . New England S88, 517, 306, 775 Maine New Hampshire . Vermont Massachusetts. . . Rhode Island Connecticut Southern North Atlantic. . New York New Jersey Pennsylvania South Atlantic division . Northern South Atlantic. Delaware Maryland District of Columbia. Virginia West Virginia Southern South Atlantic . North Carolina South Carolina Georgia Florida 32,306,482,263 7, 752, 418, 8 682, 133, 741 472, 145, 849 329,916,808 4,358,903,855 710,564,856 1, 198, 753, 767 24,554,063,387 12, 605, 330, 137 2, 733, 593, 134 9,315,140,116 6,679,190,048 4,219,786,461 211,711,483 317,372,968 928,739,773 102,309,696 659,652,551 459,403,587 Real property and improve- ments.! $52,537,628,164 53,306,473,278 681,982,120 485,678,048 936,000,450 355,742,969 North Central division 33, 446, 949, 385 Eastern North Central 19,661,609,807 Ohio 5,019,004, 453 Indiana I 2,606,493,004 lUInois I 6,976, 476, 400 Michigan 2,654,281,623 Wisconsin 2,405,354,427 13,785,339,578 Western North Central . Minnesota Iowa Missouri North Dakota South Dakota Nebraska Kansas South Central division. Eastern South Central . Kentucky Tennessee Alabama Mississippi Western South Central. Louisiana Arkansas Indian Territory . Oklahoma Texas Western division . Rocky Mountain . Montana Idaho Wyoming Colorado New Mexico Basin and Plateau . Arizona . Utah Nevada. . Pacific. Washington . Oregon California . . . 2,613,620,826 3,367,869,054 3,244,532,987 542,380,565 662,732,580 1,626,203,203 1,938,000,363 8,207,174,377 3,054,066,739 1 ,365,130,718 956,672,000 774,682,478 557,581,543 4, 653, 107, 638 815,158,003 004, 218, 211 348, 272, 643 463, 307, 150 2, 322, 151, 631 7,877,510,712 2, 378, 160, 091 613, 897, 157 276, 374, 806 281, 432, 079 938, 170, 624 268,285,426 866,298,674 263, 015, 492 412, 666,096 190, 626, 987 4, 633, 052, 047 781, 599, 063 032, 879, 729 i, 218, 573, 265 19,950,606.430 4,953,575,145 389, 698, 387 257,904,930 184,153,290 2,916,844,852 476,896,708 728,076,978 14,997,031,285 7,972,386,390 1,626,634,640 5,398,110,255 3,874,446,649 2,627,-361,087 126, 476, 490 826,957,656 746,628,806 694,629,933 333,668,202 1,247,085,562 339,050,506 238,201,109 482,534,050 187,299,897 19,730,112,197 11,766,120,8 2,918,961,316 1,500,283,883 4,266,537,126 1,618,826,269 1,462,512,224 7,963,991,390 1,457,295,712 2,052,356,215 2,001,702,487 279,207,885 315,470,704 876,071,667 982,886,730 4,457,160,010 1,937,121,075 796,839,607 612,052,744 373,891,599 255,337,125 2,520,038,935 414,241,026 307, 733, 106 197,050,000 291,686,399 1, 309, 422, 345 4, 525, 302, 878 1,166,891,777 276, 712, 657 131,699,994 118,096,229 605,091,778 134,691,119 481, 451, 028 142,648,401 229, 413, 837 109, 388, 790 2,876,960,073 431,703,123 380, 566, 794 2, 064, 690, 150 $749,776,970 94,336,039 19, 897, 000 12,320,000 19, 389, 400 26,974,639 4,393,000 11,362,000 300, 799, 436 161,768,560 25,199,000 123,831,876 208,980,222 106,576,872 4,600,000 24,240,000 875,000 44,513,424 32, 348, 448 102,403,350 31,609,570 21,296,514 37,481,666 12,015,700 1,678,595,080 661,768,308 139,833,293 118,963,200 212,696,371 87,054,165 103,221,289 1,016,826,772 95,876,400 291,544,416 170,189,956 43,825,300 06,791,270 150,770,430 197,829,000 643,366,249 225,730,819 77,835,007 66,064,619 38,433,600 44,397,693 417, 635, 430 30,831,634 39, 763, 941 42,611,000 55, 718, 374 248, 710, 481 380, 396, 252 198,658,330 62, 839, 120 22,184,016 39, 533, 396 62,018,800 32,083,000 60, 194, 276 15,662,311 22, 262, 400 12,279,565 131, 543, 646 23,661,846 35, 054, 800 72,827,000 Farm im- plements and ma- chinery. $2,541,046,639 162,805,090 36,561,820 8; 802, 720 5,163,090 7, 538, 490 8,828,960 1,270,270 4,948,300 116,263,270 66,006,000 9,330,030 60,917,240 53,318,890 25,849,300 2, 150, 660 8,611,220 136,060 9,911,040 6,040,420 27,469,590 9,072,600 6,629,770 9,804,010 1,963,210 364,062,060 166,694,220 38,354,150 27,330,370 44,977,310 28,795,380 29,237,010 197,367,840 30,099,230 57,960,660 28,602,680 14,055,560 12,218,680 24,940,450 29,490,580 126,692,285 8,767,236 15,301,860 15,232,670 8,676,900 9,666,805 77,925,050 28, 636, 790 8,750,060 3,939,480 6,573,015 30, 125, 705 62, 897, 645 14, 231, 310 3,671,900 3,295,045 1,366,000 4,746,755 1,161,610 4, 676, 310 765, 200 2,922,660 888, 660 34,090,026 6,271,630 6,606,726 21,311,670 Manufactur- ing machin- ery, tools, and imple- ments. $1,677,379,825 1,314,212,932 400,901,303 31,770,449 26,919,073 11,682,873 201,933,263 49, 418, 315 80, 177, 430 913,311,639 385,789,387 135,371,296 392,160,850 187, 303, 190 92,545,752 11,640,663 29,203,714 8,044,806 26,966,985 16,790,685 94,757,438 28,531,456 26,096,931 32,830,482 7,298,669 739,127,385 560,495,008 168,986,928 65,046,726 206,242,776 68,117,269 62,101,320 178,632,377 37,963,943 26,150,011 70,040,656 1,634,964 2,352,329 23,201,653 17,298,921 173,774,510 83,058,435 25,424,506 20,396,865 24,159,695 13,077,469 90,716,075 41, 421, 687 12, 444, 494 1,322,040 1,329,784 34, 198, 170 126, 628, 622 30,990,801 6, 466, 511 950, 626 974,005 21,494,888 1,115,832 7, 140, 300 1, 476, 696 6, 217, 298 446, 412 88,497,455 15,563,736 10,402,900 62,440,759 Gold and sil- ver coin and bullion. $9,035,732,000 004,607,756 120,792,656 12, 806, 912 7,474,626 6,312,728 66,982,369 8,960,611 18, 205, 520 483, 815, 100 300, 407, 576 34,389,994 149,017,530 184,175,008 83,966,229 3,391,736 26,081,809 0,973,849 31,752,495 16,766,340 100,209,779 31,538,777 22,086,604 37,515,053 9,070,445 636,073,703 338,257,306 79,766,671 47,302,176 124,709,025 46,540,881 39,938,553 197,816,397 33,165,250 41,000,708 64,286,942 6,623,207 7,306,263 19,703,056 26,731,971 243,400,707 129,340,579 37,765,815 35,173,099 30,624,856 26,776,809 114, 060, 128 24, 672, 317 21,730,800 6, 492, 723 0, 793, 829 54, 370, 393 109, 122, 661 28,415,397 6, 488, 496 2, 989, 032 1,792,820 14,723,974 .3,421,069 9,383,766 2, 600, 579 6,988,235 894,961 71,323,489 11,517,134 8, 744, 461 51,061,894 Railroads and their equip- ment. $3,495,228,359 2,702,620,000 504,469,000 67,025,000 68,145,000 32,-384,000 222,495.000 22,260,000 92,160,000 2,198,151,000 779,616,000 282,126,000 1,136,410,000 761,315,000 416,038,000 15,962,000 110,080,000 4,762,000 173,834,000 111,400,000 346,277,000 96,775,000 69,178,000 • 124,344,000 66,980,000 3,682,400,000 2,020,646,000 672,455,000 304,137,000 671,183,000 237,655,000 235,116,000 1,561,854,000 347,150,000 284,736,000 247,600,000 95,685,000 45,600,000 227,400,000 313,884,000 856,770,000 433,218,000 128,520,000 100,384,000 122,654,000 81,760,000 423,552,000 79,072,000 87, 360, 000 37,044,000 22,350,000 197,720,000 1,132,027,000 489,186,000 160,500,000 66,572,000 73,740,000 146,784,000 62,690,000 166,801,000 62,920,000 66,521,000 36,360,000 487, 040, 000 131,130,000 68,960,000 287,550,000 Street rail- ways, ship- ping, water- works, eto.2 $15,174,042,540 1,714,280,603 310,562,039 35, 15, 6, 176, 26, 49, 081,819 727,910 990,071 684, 607 487,378 590,354 1,403,718,564 811 163 427 878, 192 965, 628 874,744 232,813,833 159,263,749 11,036,659 69,738.475 32, 372, 136 29,262,363 16,844,226 73,560,084 14,100,098 13,385,076 33,838,001 12,236,909 1,051,683,002 730,006,687 240,033,412 81,337,411 238,613,649 106,625,952 63,396,263 321,576,415 81,097,668 51,159,562 119,871,680 6,639,993 5,546,859 25,544,841 32,715,812 227,688,618 116,375,971 45,994,061 33,586,896 24,328,183 12,466,831 111,312,647 44,072,802 13, 509, 666 3,414,409 3,997,931 46,317,839 268, 862, 303 56,748,160 13,209,958 4,698,776 3,647,090 30,867,077 4,425,265 19, 593, 669 3,345,795 14,191,485 2,056,389 192, 520, 408 34, 628, 744 21,682,878 136,308,840 All other-3 6,472,213,967 1,331-230,774 117, 79, 01, 738, 120, 214, 061-454 491,220 466,956 160,295 888,674 173, 175 4,140,983,193 2,047, 456, 1,636, 478,032 677,546 827,616 1,176,837,256 708, 196, 472 37, 653, 475 223,460.084 128,947,117 191,440,466 126,795,330 468,640,784 132,304,113 98,806,144 177,053,288 69,878,239 5,764,995,968 ' 3,417,721,571 872,613,684 462,092,238 1,212,517,244 460,666,637 409,831,768 2,347,274,387 430,982,623 662,962,482 542,338,686 96,808,666 97, 447, 475 279,571,216 337,163,349 1,478,321,998 680,454,626 238,449,862 174,781,207 152,014,745 115,208,811 797,867,373 162, 309, 847 112,926,019 56, 392, 991 74,951,818 401,286,698 1,281,673,361 393,038,250 106,019,615 45,086,319 42, 282, 634 161, 843, 362 38,807,530 138,158,220 43, 706, 610 66,139,290 28,312,320 750,476,891 127,222,850 100, 871, 111 522,382,930 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, wliich in certain states are classed as real property. 2 Including telegraph and telephone systems, privately owned electric light and power stations, Pullman and private ears, and canals. ^Including products of ogricuiture, manufactures, and mining; imported merchandise; clothing and personal adornments; and furniture, carriages, and kin- dred property- VALUATION OF NATIONAL WEALTH. 37 Table 13.— ESTIMATED TRUE VALUE OF ALL PROPERTY AND OF SPECIFIED CLASSES OF PROPERTY, BY STATES AND TERRITORIES: 1904. STATE OR TERRITORY. Total. tleal property and improve- ments.! Live stock. Farm im- plements and ma- chinery. Manufactur- ing machin- ery, tools, and imple- ments. Gold and sil- ver coin and bullion. Railroads and their equip- ment. Street rail- ways, ship- pine, %vater- works, eto.2 All other.' Continental United States 5107,104,211,917 $62,341,492,134 S4, 073, 791, 736 8844,989,803 53,297,754,180 51,998,603,303 '511,244,752,000 54,840,540,909 518,402,281,792 North Atlantic division 38,301,608,078 23,149,815,959 506, 049, 125 101, 158, 186 1,660,070,678 763, 335, 468 3,230,781,000 2,375,949,882 6,464,447,780 8,823,325,592 6,506,508,204 123,877,528 38,379,411 477,137,900 131,255,994 678,383,000 449,891,830 1,517,891,719 Maine 775,622,722 516, 809, 204 360,330,089 4,956,578,913 799,349,601 1,414,635,063 29,478,282,486 421,690,961 272,629,660 194,931,444 3,243,498,159 523,417,256 850,340,718 17,643,307,765 26,203,025 10,040,227 22,585,024 36,980,572 6,604,873 17,461,207 382,171,597 9,242,856 6,421,244 7,915,414 9,270,398 1,333,784 5,195,715 122,778,775 40,223,927 26,618,039 14,304,661 239,267,199 58,140,761 98,683,323 1,182,932,778 14,053,983 8,203,172 6,726,289 71,602,625 10,218,578 20,391,447 622,079,474 80,140,000 79,786,000 37,311,000 260,052,000 25,719,000 105,369,000 2,052,398,000 40,063,744 19,242,930 8,999,352 270,487,099 37,854,869 07,243,242 1,926,058,040 137,998,226 88,901,926 07,656,315 836,354,361 Rhode Island 1.37,060,480 249,960,411 Southern North Atlantic. . . 4,946,556,061 New York 14,769,042,207 3,235,619,973 11,473,620,306 7,936,882,961 9,151,979,081 1,900,273,091 6,691,055,683 4, 346, 882, 107 189,662,043 32,319,327 160,190,227 282,103,181 58,800,300 9,790,532 ,54,176,943 59,613,692 480,774,713 180,212,427 515,945,038 283.900,221 412,832,428 40,863,293 168,383,753 207,421,221 1898,222,000 1333,508,000 1,420,608,000 994,035,000 1,151,475,505 204, 130, 498 570,452,043 323,872,985 2,419,290,137 New Jersey 534,466,805 1,992,809,119 South Atlantic division 1,438,988.554 Northern South Atlantic... 4,910,102,660 2,907,995,732 129,105,000 28,378,114 136, 397, 676 92,970,001 . 568,319,000 220,977,002 13,605,920 96,234,840 46,650,083 40,996,199 24,623,964 102,895,983 825,894,006 230,260,976 1,511,488,172 1,040,383,173 1,287,970,180 840,000,149 3,026,780,311 134,431,240 904,469,735 830,244,062 674,644,741 364,305,964 1,438,886,375 0,553,949 31,397,190 1,050,000 53,770,806 36,387,109 152,938,121 2,287,330 9, 176, 116 142,863 10,985,397 5, 786, 402 31,236,678 12,471,805 64,760,990 7,068,599 30,040,103 25, 466, 119 147,568,545 3,735,338 27,193,340 7,210,320 35,570,489 19,260,608 114,445,220 17,285,000 132,342,000 5, 578, 000- 211,316,000 201,799,000 425,710,000 39,930,322 Maryland 266,923,965 District of Columbia Virginia 142,827,240 224,741,446 West Virginia . . . . 162,471,103 Southern South Atlantic... 013,094,489 842,072,218 585,853,222 1,167,445,671 431,409,200 40,820,672,079 399,667,905 252,766,767 563, 155, 470 223,396,227 23,995,667,095 48,658,045 31,457,603 57, 293, 070 16,628,803 2,087,446,242 10,331,877 7,412,083 11,153,042 2,338,670 403,73.5,392 42,238,322 48,144,018 46,766,710 10,428,896 921,871,710 35,009,724 24,891,557 42,509,939 11,374,000 625,510,675 113,140,000 76,600,000 166,603,000 80,407,000 4,340,413,000 18, 684, 305 18,097,570 49,070,561 16, 643, 641 1,427,319,869 173,870,040 120,983,018 240, 903, 273 ■Florida 71,332,158 North Central division 7,012,708,090 Eastern North Central 23,990,404,762 14,313,751,664 849, 432, 780 180,229,805 702,947,993 389,601,578 2,432,502,000 983,423,625 4,138,466,267 5,946,969,466 3,105,781,739 8,816,6,56,191 3,282,419,117 2,838,678,239 16,830,267,327 3,383,834,608 1,760,058,958 5,408,492,920 2,019,296,490 1,082,068,072 9,081,916,441 173,847,240 151,798,200 268,731,640 123,265,031 131,790,769 1,238,013,402 38,549,941 29,374,682 48, 593, 486 31,363,928 32,347,828 223, 605, 527 216,947,020 84,079,065 227, 543, 320 87,266,370 87,122,618 218,923,723 90, 599, 335 62, 137, 773 160,074,603 62,261,341 44, 688, 626 235,849,097 689,797,000 375,641,000 805,057,000 277,597,000 284,610,000 1,913,911,000 329, 196, 716 110,075,967 327,591,493 131,680,197 84,979,252 443, 896, 244 1,024,197,006 Indiana 642,716,094 1,520 471,923 559, 799, 760 Wisconsin 491,270,474 Western North Central 2,874,252,833 3,343,722,076 4,048,616,076 3.769,697,461 735,802,909 679,840,939 2,009,663,633 2,253,224,243 10,062,467,528 1,982,552,889 2,491,273,897 2,233,765,644 371,303,432 381,436,860 1,086,679,628 1,135,004,695 5,159,113,197 126,363,319 335.681,475 204, 030, 628 65, .582, 944 89,162,677 188, 527, 537 228,644,982 793, 453, 433 35,673,607 64,498,622 32, 137, 971 18,200,984 13,841,321 27, 126, 233 31,967,789 157,940,778 46,121,097 30,413,593 92,624,919 1,910,251 2,723,430 24,803,816 21,426,718 230,339,383 35,947,601 44,450,260 82,726,049 7,930,310 8,290,763 21,728,589 30,775,625 283,537,670 466,734,000 344,847,000 309,768,000 123,390,000 49,646,000 203,170,000 356,356,000 1,188,851,000 126,062,305 69,812,768 100,379,067 7,663,034 7,299.017 32,291,037 40, 407, 826 317,868,461 621,276,958 667, 638, 471 Missouri 644,205,373 North Dakota 139,871,954 127,411,275 Nebraska 305, 337, 194 408, 551, 608 South Central division 1,921,363,606 Eastern South Central 4,284,973,492 2,143,014,201 286,160,690 , 56,074,985 116,497,530 144,642,868 646,033,000 157,070,123 836,880,183 1,627,486,230 1,104,223,979 966,014,261 688,249,022 5,767,494,030 859,247,997 557,504,977 446,747,612 279, 513, 715 3,010,098,996 91,489,357 76,206,984 50,746,958 66,718,297 508,292,837 17,682,829 17,413,988 10,251,443 11,326,725 101,205,793 30,907,185 24,108,906 42, 387, 488 19,093,957 113,841,847 41,372,698 39.275,807 35,096,727 28,898,636 138, 894, 802 155,772,000 131,166,000 160,211,000 107,884,000 043,818,000 69,718,312 47,307,134 32,599,511 17, 446, 166 160,798,338 271, 296, 852 211,241,183 Alabama 196,974,622 167,368,626 Western South Central 1,084,483,423 1,032,229,000 803, 907, 972 459,021,366 636,013,700 2,830,322,003 9,992,681,271 489,296,101 397,239,110 210,701,600 368,088,178 1,654,714,941 5,690,013,776 46,000,966 54,956,832 49,020,248 72,617,601 280,691,300 404, 739, 755 32,623,258 10,237,670 7,878,960 13,146,030 37,379,975 62,541,816 48,684,306 15, 869, 560 2,276,402 3,649,170 43,402,409 201,506,182 31,828,795 24,660,073 8, 827, 829 9,867,165 03,820,940 128, 798, 269 123,401,000 124,626,000 79,405,000 78,668,000 237, 718, 000 1, 484, 672, 000 69,565,883 18,761,176 5,879,110 7, 666, 394 09,035,770 396, 636, 712 201,939,647 Arkansas 157,667,646 Indian Territory 88,906,200 92,411,262 Texas. 643,498,068 1,024,773,702 Rocky Mountain 2,958,560,074 1, 400, 262, 198 202,736,190 18,512,915 58,302,591 32,677,627 673,064,000 78, 787, 478 494,228,075 Montana 740,311,213 342,871,863 329,572,241 1,207,642,107 332,202,660 1,014,805,427 328, .'154,427 147,771,564 131,628,903 037,063,744 164,044,570 5.37,318,340 53, 168, 425 26,944,298 35,965,009 57,302,874 30,294,584 61,936,092 5,321,317 4,781,769 1,78.5,089 5, 352, 441 1,272,299 6, 703, 999 7,842,513 3,313,940 986, 466 44,520,866 1,038,826 12,786,145 6, 967, 216 3,800,525 2,160,996 16,828,619 3,920,371 10,232,006 196, 209, 000 91,877,000 100,307,000 198,261,000 80,400,000 202, 426, 000 18,646,064 5,837,391 4, 619, 307 43,889,900 6,895,816 25,934,814 129,703,251 Idaho 59,646,380 52, 119, 481 Colorado 204, 063, 773 New Mexico 48,196,184 168,40^031 306,302,305 487,768,615 220,734,507 6,019,215,770 150,425,691 268, 695, 674 122,296,975 3, 752, 433, 238 16,682,642 20,435,227 14, 917, 223 150,069,473 1,134,020 3,598,244 971,729 38,324,901 3,598,484 8,470,646 717,016 130, 417, 446 2,970,028 0,331,183 930, 195 86,888,630 68,356,000 90,326,000 43,745,000 609,192,000 5,321,067 17,732,895 2,880,852 290,813,420 .51,913,767 Utah 82,279,747 34, 275, 517 Pacific 962,076,050 1,051,671,432 852,053,2.32 4,116,491,106 640,503,248 541,467,905 2,664,472,025 30, 020, 408 30,011,028 83 438,037 7, 530, 073 7,401,912 23,332,016 32,069,434 13, 655, 213 84,692,799 13, 793, 355 11,625,311 00,409,970 182, 837, 000 75,661,000 350.694,000 66,004,366 29,314,747 200,494,307 183,312,648 Oregon 136, 860, 056 641,897,952 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 Including telegraph ajd telephone systems, privately owned electric Ught and power stations, Pullman and private cars, and canals. ' Including products of agriculture, manufactures, and mining; imported merchandise; clothing and personal adornments; and furniture, carriages, and kin- dred property. 38 WEALTH, DEBT, AND TAXATION. Table 13.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS,' WITH AVERAGE VALUE PER ACRE AND PER CAPITA, BY STATES AND TERRITORIES: 1900. ESTIMATED TRUE VALUE OF HEAL PROPERTY AND IMPROVEMENTS. > ESTIMATED LAND AREA (ACRES). Aggregate value. Average value. Total. Distribu- table into counties. Not dis- tributable into counties. Popula- Total. Distributable into counties. Not distrib- utable into counties (exempt) . Per acre. Per capita. tion. Taxed. Exempt. Continental United States 852,637,628,164 346,324,839,234 14,816,792,177 $1,395,996,753 S27. 60 $691.33 1,903,461,760 1,086,866,074 816,595,686 76,994,675 North Atlantic division 19,950,606,430 17,611,207,977 2,338,900,447 498,006 192. 46 947.92 103,664,640 103,676,963 87,677 21,046,696 New England 4,953,575,145 4,387,434,000 566,141,145 124. 89 886.82 39,664,640 39,664,640 6,592,017 389,698,387 267,904,930 184,163,290 2,916,844,852 476,890,708 728,076,978 14,997,031,286 364,036,416 235, 328, 320 166,015,372 2,669,378,026 425,526,802 637,150,066 13,223,773,977 25,661,972 22,576,610 18,137,918 357,466,826 61,370,906 90,926,913 1,772,759,302 20.37 44.62 31.54 566. 93 698. 36 236.02 234.33 661. 15 626. 61 635. 89 1,039.75 1,112.80 801.48 970. 39 19,132,800 6,779,840 6,839,360 6,144,960 682,880 3,084,800 64,000,000 19,132,800 5,779,840 5,839,360 5,144,960 682,880 3,084,800 63,912,323 694, 466 411,688 343,641 2,805,346 428,556 908, 420 Southern North Atlantic. - 498,006 87,677 15,454,678 New York 7,972,386,390 1,626,634,640 6,398,110,256 3,874,446,649 6,981,549,966 1,432,786,767 4,809,438,264 3,207,220,213 990,338,428 193,748,883 588,671,991 655,918,778 498,006 261. 40 338. 23 188.14 22.60 1,096.78 863. 49 866. 56 370. 99 30,498,660 4,808,960 28,692,480 172,206,440 30,410,883 4,808,960 28,692,480 164,061,066 87,677 7,268,894 New Jersey ..-. 1, 883, 669 6,302,115 South Atlantic division -. . . 11, 307, 668 8, 144, 374 10,443,480 2,627,361,087 2,069,126,404 658,234,683 63.83 688.60 48,800,000 48,800,000 4, 464, 481 125, 476, 490 826,967,656 746,628,806 594,629,933 333,668,202 1,247,085.562 116,972,707 737,823,567 368,703,622 646,003,027 309,623,481 1,138,093,809 8,503,783 89, 134, 089 387,926,184 48,626,906 24,044,721 97,684,096 99.77 129. 98 19, 443. 46 23.08 21.70 10.11 079. 22 696.07 2, 678. 80 320. 70 348.01 208.68 1,257,600 6,362,240 38, 400 26,767,680 16,374,080 123, 406, 440 1,257,600 6,362,240 38, 400 25,767,680 15,374,080 116,261,066 184,735 1,188,044 District of Columbia 278, 718 1,854,184 958, 800 Southern South Atlantic 11,307,668 8,144,374 5,978,999 North Carolina 339,050,506 238,201,109 482,534,060 187,299,897 19,730,112,197 310, 450, 486 219,180,097 439,869,341 168, 693, 886 18, 341, 677, 362 26,726,066 19,021,012 42,664,709 9,273,308 1,261,481,489 1,874,964 10.87 12.20 12.84 5.33 40.77 179. 03 177. 72 217.72 364. 37 749.25 31,193,600 19,516,800 37,584,000 35,111,040 483,946,880 30,596,389 19,516,800 37,684,000 27,664,877 388,010,288 598,211 1,893,810 1,340,316 2,216,331 Florida 9,432,704 137,053,356 7, 546, 163 95,936,592 628, 542 North Central division 26,333,004 Eastern North Central 11,766,120,807 10,946,930,766 814,897,819 4,292,222 74.93 736, 06 157,032,320 154,690,883 26,073,600 22,966,400 36,841,280 36,266,331 33,643,272 233, 319, 405 2,341,437 15,985,581 2,918,961,315 1,600,283,883 4,266,537,126 1,618,826,269 1,462,612,224 7,963,991,390 2,679,708,989 1,394,701,026 4,008,676,366 1,497,851,703 1,365,992,682 7,394,646,586 239,262,326 106, 582, 857 256,860,760 120,323,470 92, 878, 406 436,683,670 111.95 66.33 119.01 44.01 41.36 24.36 702.09 696, 19 884, 68 668.67 706.85 769.66 26,073,600 22,966,400 36,841,280 36, 787, 200 3,5,363,840 326,914,660 4, 167, 545 2, 616, 462 4, 821, 560 Michigan . . , . 651,086 3,641,136 132,761,134 21,905,166 620,869 1,820,568 93, 596, 166 2,420,982 2,069,042 Western North Central 10, 347, 423 1,457,296,712 2,062,356,215 2,001,702,487 279,207,885 315,470,704 876,071,657 982,886,730 4, 457, 160, 010 1,340,460,505 1,966,047,120 1,862,444,671 240,416,682 261,740,369 813, 980, 278 919,667,061 3,702,521,448 94,940,051 96,309,095 137,610,477 6,619,323 8,309,051 33,814,679 58,980,994 288,128,078 28.16 67. 69 , 45. 51 ' 6.22 6.41 17.80 18.78 11.43 832, 08 919. 57 644.33 874, 86 785, 69 820, 66 668, 41 316.66 51,749,120 36,675,040 43,986,280 44,917,120 49, 195, 620 49,167,120 52,335,360 389,923,200 37,145,683 36,575,040 42,667,409 19,179,536 18,914,664 30,972,653 48, 864, 420 301,997,957 14,603,437 1,751,394 2,231,853 1,647,339 32,171,980 45,421,284 27,276,700 4, 338, 675 466,610,484 1,317,871 26,737,684 30,280,856 18, 184, 467 3,470,940 87,925,243 3,106,665 North Dakota 319,146 South Dakota 401,670 1,066,300 Kansas 1, 470, 495 South Central division 14,080,047 Eastern South Central 1,937,121,076 1,782,933,986 153,138,689 1,048,401 16.86 256. 65 114,885,700 114,186,826 25,715,840 26,679,680 32,405,430 29, 386, 876 187,811,131 698,934 7,647,767 795,839,607 512,052,744, 373,891,599 256,337,125 2,520,038,936 414,241,026 307,733,165 197,056,000 291,586,309 1,309,422,345 4, 626, 302, 878 722,610,824 471, 814, 539 346,427,002 242,181,620 1,919,587,463 73,328,783 40,238,206 26,844,902 12,726,799 134,989,389 30.96 19.19 11.39 8.61 9.16 370,65 263, 41 204, 46 164, 60 385,78 26, 716, 840 26,679,680 32, 818, 660 29,671,680 275,037,440 2,147,174 2,020,616 Alabama 619,695 428,706 465,462,083 413, 130 286,804 87,226,309 1,828,697 1,661,270 Western South Central 6,532,290 Louisiana. 363,835,142 284,166,903 40, 362, 397 16, 264, 926 10,043,487 7,311,336 197,0.56,000 217,861,420 33,189,840 780, 627, 2^9 14.25 9.15 10.00 11.80 7.80 6.00 299, 82 234. 63 602, 62 732,02 429, 50 1,106.07 29,061,760 33, 616, 000 19,706,600 24,719,360 167,934,720 763,721,600 22, 366, 102 27,766,931 6, 696, 658 6,849,069 19,705,600 21,786,142 33,189,840 624,501,800 1,381,625 1,311,664 392, 060 66,327,659 1,206,267,769 3,462,312,244 8, 397, 320 69,964,746 282,363,385 2,933,2i8 134,744,880 129,219,800 398, 331 Texas.. 3,048,710 Western division 4,091,349 Rocky Mountain 1,166,891,777 722,827,367 68,430,663 385,633,747 3.30 946, 66 354,118,400 45,611,402 308, 606, 998 1,232,642 276,712,657 131,699,994 118,096,229 506,691,778 134,091,119 481,451,028 163,721,997 64,916,331 44,247,130 402,783,302 47,168,607 228,104,238 7,689,098 3,446,928 4, 408, 869 38,342,221 4, 643, 647 22,284,003 105,301,662 63,336,735 69,440,230 64,666,255 82,988,966 231,062,787 2.97 2.46 1.89 7,62 1.72 2 46 1,137,20 814. 11 1,276,29 936, 99 689, 63 1,089.22 93,296,640 63,618,560 62,460,160 66,341,120 78,401,a20 195,740,800 9, 055, 390 2,949,172 6,907,976 14,688,116 12,010,748 10,890.570 84,241,250 50, 669, 388 66,662,184 61,653,004 66,391,172 184,850,230 243,329 • Idaho 161,772 92,631 639,700 196, 310 Basin and Plateau 442,015 142,648,401 229, 413, 837 109,388,790 2,876,960,073 53,411,193 149,839,408 24,853,637 2,611,380,639 2,987,338 18,202,833 1,093,832 201,648,719 25,672,366 28,233,126 147,743,229 86,249,870 61,371,596 83,441,321 163,930,715 1.96 4.36 1.56 14.11 1, 160. 39 828, 96 2,583,89 1,190,45 72,867,600 62,607,760 70,285,440 203,862,400 3,857,704 3,500,483 3,632,383 72,717,828 68,999,896 49,097,277 66,753,067 131,144,672 122,931 Utah 276,749 42,335 Pacific 2,416,692 431,703,123 380, 666, 794 2,064,690,166 372,929,230 296,053,308 1,843,398,011 33,101,528 67,280,271 73,648,916 10.09 6 22 20.67 833. 24 920. 27 1,390.31 42,775,040 61,188,480 99,898,880 16,293,818 15,364,263 41,069,747 26, 481, 222 45,824,217 68,839,133 618, 103 413,536 1,485,063 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and pr: stations, which in certain states are classed as real property. ,'ately owned central electric light and power VALUATION OF NATIONAL WEALTH. 39 Table 14.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS,' WITH AVERAGE VALUE PER ACRE AND PER CAPITA, BY STATES AND TERRITORIES: 1904. STATE OR TERRITORY. Continental United States. North Atlantic division. . Now England . Maine New Hampshire. Vermont Massachusetts Ehode Island Connecticut Southern North Atlantic . . New Yorlc New Jersey . . , Pennsylvania. South Atlantic division Northern South Atlantic. Delaware Maryland District of Columbia Virginia West Virginia Southern South Atlantic... North Carolina . South Carolina. . Georgia Florida ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.' Aggregate value. Total. 562,341,492,134 Distributable into counties. Taxed. •565,610,247,564 86,540,254,409 23,149,815,959 20,302,470,705 4,861,449,671 5,506,508,204 431,690,961 272, 629, 666 194,931,444 3,243,498,159 623, 417, 256 850,340,718 17, 643, 307, 756 151,979,081 900,273,091 591,055,583 4,346,882,107 2,907,995,732 134,431,240 904, 469, 735 830,244,062 674, 544, 741 364,305,964 1,438,886,375 399,567,905 252,766,767 563, 156, 476 223, 396, 227 North Central division 23, 995, 667, 1 Eastern North Central 14,313,751,654 Ohio Indiana. Illinois.. Michigan. 3, 383, 834, 608 1,760,058,958 6,468,492,926 2,019,296,490 "Wisconsin 1, 682, 068, 672 Western North Central. Minnesota Iowa Missouri ... North Dakota. South Dakota. Nebraska Kansas South Central division. Eastern South Central. Kentucky Tennessee Alabama Mississippi Western South Central. Louisiana Arkansas Indian Territory Oklahoma Texas Western division. Rocky Mountain. Montana Idaho Wyoming Colorado New Mexico Basin and Plateau. Arizona. Utah.... Nevada.. Pacific . Washington. Oregon Calilomia 9,681,915,441 1,982,552,389 2,491,273,897 2,233,765,544 371, 303, 432 381, 436, 856 1, 086, 579, 628 1,135,004,695 5, 169, 113, 197 2,143,014,201 859,247,997 657,504,977 446,747,512 279,513,716 3,016,0 1,996 489,295,161 397, 239, 116 216,761,600 358,088,178 1,654,714,941 5,690,013,776 1,400,262,198 328, 554, 427 147, 771, 554 131,628,903 637, 662, 744 154, 644, 570 637,318,340 156, 426, 691 258, 596, 674 122,296,975 3, 762, 433, 238 646,603,248 541,457,965 2,664,472,025 396,002,611 249,107,032 176, 263, 606 2,820,037,450 468, 548, 447 752, 490, 725 15,441,021,094 7,822,794,778 1,687,149,320 5,931,076,996 3, 665, 210, 124 2,331,619,179 125,602,268 810,271,330 435, 216, 592 621,882,982 338,646,007 1,323,690,946 369, 364, 381 232,737,076 617,173,342 204, 416, 146 Exempt. $1,290,990,161 2,846,847,188 645, 058, 533 26, 688, 450 23, 522, 634 18,667,938 423, 460, 709 54,868,809 97,849,993 2,201,788,665 1,32S>686,297 213,123,771 669,978,687 680, 832, 121 676, 476, 653 8,928,972 94, 198, 405 395,027,470 62, 661, 769 25,669,947 104,355,668 28, 328, 570 20,029,691 45,982,134 10,015,173 22,606,507,904 1,371,331,287 13,426,562,319 884,120,320 3,129,981,960 1,646,625,044 6,185,946,082 1,885,994,603 1,577,004,730 253,852,648 113,433,914 282,546,844 132, 726, 548 101,561,366 9,079,955,586 487,210,967 1,859,642,405 2,386,072,748 2,072,299,116 338, 610, 348 330,131,096 1,025,824,781 1,067,476,092 105, 042, 296 105,201,149 160,606,904 7,612,222 8,835,644 35,500,883 64,411,869 4,430,138,566 316,109,603 1,975,974,145 781,617,345 611,386,561 416,959,295 266,011,944 2, 454, 164, 411 436 373 777,265 991, 298 188, 1, 456, 049, 991 345, 857 4,616,920,215 956,207,076 218, 81, 57, 630, 67, 433, 437 668, 767 880, 862 892,880 331, 130 75 177: 4i: 772,085 599,372 229, 780 3,366,111,902 481,001,199 456,314,625 2,429,796,178 166,494,611 77,630,652 46, 119, 416 29,381,402 13,363,141 149, 614, 892 46,379,688 17,074,230 11, 196, 427 75,964,547 325,134,310 67,759,658 9,080,588 3,963,966 5,070,199 44,874,080 4, 770, 725 24, 433, 199 3, 435, 438 19,849,237 1,148,624 36,367,199 33,736,026 163,838,329 Not distrib- utable into counties (exempt) . 498, 006 498,006 498,006 10,8 10,839,862 1,874,954 8, 964, 908 118,827,904 4,079,015 576, 439 3, 502, 576 114,748,889 17, 867, 688 869, 625 25, 180, 862 42,469,116 25, 253, 964 3,117,734 412,865,138 545, 445 406,815 138,630 412,319,693 7,138,208 6, 173, 588 216,761,600 168,841,760 23, 404, 537 747,959,251 Average value. Per acre. S32.75 223. 31 138.1 22.04 47.17 33.38 630. 42 766. 48 276. 66 275. 68 300. 08 395. 15 229. 71 Per capita. J767. 22 935. 11 696, 76 640.66 669. 94 1,094.29 1, 114. 18 873.68 1,055.26 1, 167. 36 908. 33 980. 85 ESTIMATED LAND AREA (ACRES). 1,903,461,760 59. 59 617. 90 106.90 142.16 21,620.94 26.18 23.70 702. 98 725. 72 2,786.59 348.88 361.24 12.81 12.95 14.98 6.36 49.58 199. 37 178. 51 237. 83 377. 57 862. 11 91.15 844.75 129. 78 76. 64 162. 58 54.89 47.56 29.62 376,296,664 101,040,402 62, 138, 821 68, 677, 842 61,895,784 82, 542, 715 218, 283, 904 77, 218, 168 61,147,065 79, 918, 671 153,379,783 38.31 70.03 50.78 8.27 7.75 22.10 21.69 13.23 777. 60 666. 16 1,047.68 798. 14 766. 63 889.13 18.65 33.41 20.90 13.61 9.42 10.97 30, 134, 850 52, 407, 415 70,837,618 16.84 11.82 11.00 14.49 9.26 7.64 3.95 3.52 2.76 2.11 9.61 1.97 2.74 2.16 4.92 1.74 12.78 8.85 26.67 1, 024. 99 1, 125. 03 681. 61 893. 48 858. 20 1,017.63 739. 34 379. 76 262. 74 228. 64 168. 79 416.08 329.08 286. 84 454. 61 680.42 4.60. 80 1,268.84 1,019.03 1,158.96 773. 43 1,316.83 1,080.27 738. 79 1, 114. 12 1, 143. 40 853.07 2,888.79 1,427.85 938.28 1,198.27 1,671.86 103,664,640 39,664,640 19, 132, 800 6,779,840 6,839,360 5, 144, 960 682, 880 3,084,800 64,000,000 Distribu- table into counties. 1,138,341,479 103, 576, 963 39, 664, 640 19,132,800 5,779,840 6,839,360 5,144,960 682, 880 3,084,800 63, 912, 323 30, 498, 660 4, 808, 960 28, 692, 480 172,206,440 30,410,883 4,808,960 28, 692, 480 164, 435, 303 Not dis- tributable into counties. 766,120,281 87, 677 Esti- mated popula- tion, June 1, 1904. 81,256,002 22,608,020 5, 888, 632 707,818 426, 612 348, 129 2,964,013 469,776 973,284 87,677 i 16,719,388 87,677 , 7,907,626 : 2,092,048 I 6,719,715 7,770,137 !| 11,086,981 48,800,000 1,257,600 6,362,240 38, 400 25, 767, 680 15. 374. 080 48,800,000 11. 66 I 226. 54 , 123, 405, 440 31,193,600 19, 516, 800 37, 584, 000 36,111,040 483,946,880 157,032,320 26,073,600 22,966,400 35,841,280 36,787,200 35,363,840 326,914,560 1,267,600 6,362,240 38,400 25,767,680 15,374,080 116,635,303 ■ 7,770,137 : 30, 595, 389 19,516,800 37, 584, 000 27,939,114 401,347,432 598,211 7, in, 926 82,699,448 , 164,819,881 2,212,439 !l 26,073,600 22,966,400 35,841,280 36,326,049 33,612,652 246, 627, 551 461,151 1, 751, 288 80,387,009 39,837,328 35,575,040 43,297,660 24,772,430 20,882,776 32,321,144 49, 841, 173 11,911,792 ! 687,620 20, 144, 690 28,312,744 16,835,976 2,494,187 51,749,120 36,576,040 43,986,280 44,917,120 49, 195, 520 49, 167, 120 52, 335, 360 389,923,200 ' 320,867,682 4,706,253 191,231 1,246,304 298,050 1,933,464 1,037,204 6,379,728 2,004,154 1,415,984 2,367,923 591,667 27, 833, 657 I 16,944,332 4, 361, 633 2, 646, 086 6,219,630 2, 530, 016 2,196,967 10,889,225 1,934,208 2,214,411 3,277,667 415, 571 444, 462 1,067,756 = 1,635,160 268.04 I 114,885,760 25,715,840 26,679,680 32,818,560 29,671,680 114,522,130 363, 630 25, 715, 840 26,679,680 32,547,360 29,679,260 275,037,440 ,, 206,345,452 29,061,760 33,616,000 19, 706, 600 24,719,360 167,934,720 24,302,955 28, 677, 130 763, 721, 600 354, 118, 400 93,296,640 53, 618, 560 62, 460, 160 66,341,120 78,401,920 195,740,800 72,857,600 52, 597, 760 70, 2«5, 440 203, 862, 400 42,775,040 61, 188, 480 99,898,880 8, 835, 184 144,630,183 148, 114, 199 53,081,948 12,464,318 3,907,503 7,517,886 16,824,493 12,367,748 13,873,677 3,883,066 3, 6S0, 108 6,310,503 81,158,574 18, 667, 160 19, 262, 648 43,228,866 271,210 92,420 68,691,9 9,056,618 15,244,015 7,996,201 2, 262, 590 2,121,866 1,954,817 1,656,938 7,248,814 1,486,841 1,384,904 476, 812 526, 276 3,373,982 4,768,806 4,938,870 19,705,600 15,884,176 23, 404, 537 605,607,401 ' 4,484,429 301,036,452 | 1,374,114 283, 493 191,060 99,959 590,280 209, 322 80,832,322 49,711,057 64,942,274 49,516,627 66,034,172 181,867,123 68,974,634 I 48,917,652 63,974,937 122, 703, 826 24, 107, 880 41,926,932 66,670,014 482, 279 136, 807 303, 137 =42,335 2,628,036 582, 451 451,868 1,593,717 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and .nrivately owned central electric light and power stations, which in certain states are classed as real property. - State census ol 1904. 3 Federal census of 1900. 40 WEALTH, DEBT, AND TAXATION. Table 15.— ESTIMATED TRUE VALUE OF ALL PROPERTY COMPARED WITH THE ASSESSED VALUATION OF ALL PROPERTY SUBJECT TO AD VALOREM TAXATION, BY STATES AND TERRITORIES, ARRANGED ACCORDING TO THE AMOUNT OF ESTIMATED TRUE VALUE: 1900. STATE OR TERRI- TORY. Continental U. S . New York Pennsylvania. . Illinois , Ohio , Massachusetts. Iowa Missouri.. 1. California. . . New Jersey - Michigan. .. Indiana Minnesota. Wisconsin. Texas Kansas Nebraska Kentucky Maryland . . . Connecticut. Virginia TennessGo Colorado Georgia Dist. of Columbia.. . Louisiana Washington Alabama Rhode Island... Maine North Carolina. West Virginia. Oregon Montana Arkansas Mississippi. . . . South Dakota North Dakota South Carolina.. . New Hampshire.. Oklahoma Utah Florida Indian Territory^. Vermont Wyoming Idaho Ni'W Mexico. Arizonu Delaware Nevada ESTIMATED TRUE VALUE OF ALL PROPERTY. Aggregate value. Total. ^,517,306,775 16 1,626,203,203 17 1,365,130,718 18 1,317,372,958 19 1,198,753,757 20 1,102,309,696 21 956,672,000 22 938,170,624 23 936,000,450 24 928,739,773 25 815,158,003 12,505,330,137 9,315,140,116 6,976,476,400 5,019,004,453 4,358,903,855 3,367,869,054 3,244,632,987 3,218,573,255 2,733,593,134 2,654,281,523 2,606,493,004 2,513,620,826 2,405,354,427 2,322,151,631 1,938,000,363 781,599,063 774, 682, 478 710, .564, 856 682, 133, 741 681,982,120 659,652,551 6.32,879,729 613,897,157 604, 218, 211 .5,57,581,543 .5.52,732,580 542.3.S(),,565 485,678,048 472,1 45,, S49 463,307,160 412,fa(i,09,5 365,742,969 348, 272, 043 329,910,808 2S1,432,079 270, .374, 800 2liS,285,425 203,015,492 49 211,711,483 .50 1 190,020,9,87 852,537,628,164 Real prop- erty and im- provements,! S35,979,678,611 7,972,386,390 5,398,110,2.55 4,266,537,126 2,918,961,315 2,916,844,852 2,052,356,216 2,001,702,487 2,004,690,156 1,626,634,640 1,618,826,259 1,500,283,883 1,457,295,712 1,462,512,224 1,309,422,345 982,886,730 875,071,657 795,839,607 826,957,650 728,076,978 694,629,933 612,052,744 605,091,778 482,634,060 746, 628, 806 414,241,026 481,703,123 373, 891,. 599 476,896,708 389,098,387 339,0,50,506 333,068,202 380,506,794 276,712,657 307,733,165 255, 337, 125 315,470,704 279,207,885 238,201,109 257,904,930 291,586,399 229,413,837 187,299,897 197,066,000 184,1,53,290 118,096,229 Personal and other prop- erty.i 131 099 994 134,691 119 142 MK 4111 125 476 490 109 388, 790 4,632,943,747 3,917,029,861 2,710,939,274 2,100,043,138 1,442,059,003 1,315,512,839 1,242,830,500 1,163,883,099 1,107,0,58,494 1,035,456,204 1,106,209,121 1,060,325,114 942,842,203 1,012,729,280 956,113,633 751,131,640 669,291,111 490, 415, 302 470,676,779 507,679,763 444,019,250 432,478,846 453, 406, 400 182,110,967 400,916,977 349,896,940 400,790,879 233,668,148 292,436,364 342,931,614 325|984,349 262,312,935 337,184,500 296,485,046 302,244,418 237,261,870 263, 172, 080 247,470,939 214,240,919 171,720,751 1,S3,242,2.6,S 168,443,072 151,216,643 145,763,618 103,335,850 144,674,812 133, .594, 300 120, .307, 091 86,234,993 81 , 238, 197 Average value. i. 50 $1,164,78 410. 03 324 66 194.66 192. 49 847. 22 94.67 73.76 32.22 668.44 72. 15 113. 49 48 67 68 02 13.83 37.03 33.08 63.09 207. 06 388.00 42.78 35.80 14.14 24.90 24, 18.5. 93 28. 05 18.27 23.61 1,040.64 35.65 21.86 42.91 10.34 6.68 17.97 18.79 11.24 12.08 24.39 81.69 18.74 7.84 10.13 17.67 56. 50 4.51 Per capita. 5.15 1 3.42 3.61 168 36 2.71 1,720 39 1,478 10 1,446.94 1,207.20 1,663.78 1,509.00 1,044.38 2, 167. 31 1, 451. 21 1,090.37 1,035.78 1,435.21 1,162.54 701. 68 1,317.92 1,525.09 635. 78 1,108.86 1,319.60 594.60 473. 46 1,738 32 422.32 3, 332. 18 690. 00 1,508 58 423. 63 1,658 04 982. 24 360 11 688.00 1,530 41 2,622.91 400. 69 359. 44 1,376.43 1,699.47 302. 36 1,147.13 1,163.12 1,491.08 073. 00 888 31 960. 06 3,041.49 1,708.42 1,373.64 2, 139. 54 1, 146. 03 4,502. ,82 531,280,332,443 ASSESSED VALUATION OF ALL PROPERTY SUBJECT TO AD VALOREM TAXATION. 6,086,921,678 2,933,194,386 809,733,405 1,834,053,228 2,961,119,947 539,753,759 1,190,857,753 1,218,228,075 891,237,287 1,317,460,028 1,360,445,139 588,016,688 630,000,000 940,695,697 340,611,098 171,747,693 060,661,431 690,627,989 694,200,162 484,708,332 396,789,350 216,770,356 434, 336, 134 191,049,744 276,659.407 237,576,523 270,408,433 407,404,772 336,699,649 261,449,879 240, 688, 661 117,804,874 153,401,694 201,908,783 215,766,947 172,255,085 116,140,898 179,867,023 251,429,049 49, 226, ,572 104,970,253 96,686,954 159,834,222 37,892,304 48,379,018 38,115,007 33, 782, 466 08,688,965 24, 180, 856 $23,376,840,687 Real property and improve. ments.i .!7,903,491,856 4,608,566,415 2,766,829,685 668,368,309 1,274,203,721 2,315,687,381 .393.250,888 783,093,783 942,286,446 774,936,691 938,880,464 866,682,188 490, 637, 617 603,690,767 696,027,899 224,738,704 111, 192, 560 464,048,227 483, 265, 896 511,225,711 319, 586, 123 291,066,380 124, 013, 520 237,634,884 179,351,811 195,767,803 177,822,995 161.747,872 320,318,384 267,930,661 168,368,580 168, 663, 206 87,960,236 74,834,907 111,892,278 131,315,819 119,821,418 73,371,663 103,169,720 163,880,083 16, 003, 863 66,414,455 60, 175, 465 119,3,52,594 13,344,489 27,069,318 16,288,249 18,468,320 66,231,370 9,076,963 Personal and other prop- erty. 1 1,178,355,263 166,364,701 241,366,096 569,849,507 645,432,566 146,602,871 407,763,970 275,941,629 116,301,696 378,569,504 493,862,951 97,479,071 126,309,233 361,667,798 115,872,394 60,566,033 196, 613, 204 207,262,093 182,974,451 166,122,209 106,123,970 92, 762, 836 196,701,260 11,697,933 80.901,604 59,763,628 108,660,661 87,086,388 68,769,088 93,081,299 82, 125, 445 29,854,638 78, 666, 687 90, 016,. 505 84, 460, 128 52,433,667 42,709,235 76,097,303 97,542,906 33,222,709 39,555,798 36,511,489 40,481,628 24,547,816 21,309,700 21,S26,7,J8 15,314,146 2,457,589 15, 103, 893 Esti- mated true value of real prop- erty and im- prove- ments. PER CENT OF ESTIMATED TRUE VALUE OF ALL PROPERTY FORMED BY — 69,4 Assessed valua- tion of all prop. erty subject to ad valorem taxa tion. 63.8 57.9 61.1 58 2 66.9 60.9 61.7 64.1 69.5 61.0 57.6 58.0 60.8 56.4 50.7 63.8 58.3 62.8 60.7 63.9 63. .D 53.9 51.6 80 4 50.8 65.2 48.3 67.1 67.1 49.7 60.6 60 1 45.1 50 9 45.8 57.1 51.5 49.0 516 02. 9 55.6 52.7 56.6 5.5.8 42.0 47.7 50.2 54.2 69.3 35.3 45.5 31.6 11.6 36.6 67.9 16.0 36.7 37.8 36.2 49.6 52.2 23.4 26.2 40.8 17.6 10.6 47.7 52.4 57.9 44.0 41.5 23.1 46.4 20.6 33.9 30 4 34.9 57.3 49.4 38.3 36.5 18.6 25.0 33.4 38.7 31.2 ; 21.4 37.0 53.3 10.6 25.4 27.2 Per cent of as- sessed valua- tion of all prop- erty formed by as- sessed valua- tion of real prop- erty. 48 4 13.5 j 17.5 14.2 12. 8 I 32.4 1 12.7 74.7 79.3 94.3 70.2 69.6 7.8.2 72.9 65.8 77.3 87.0 71.3 63.7 83.4 80.0 62.9 66.0 64.7 69.8 70.0 73.6 65.9 73.5 57.2 64 7 93.9 70.8 74.8 69.8 78.6 79.6 64.4 66.9 74.7 48.8 55.4 60.9 63.2 57.4 61.2 32.5 62.3 62.2 74.7 35.2 66.0 42.7 54.7 96.4 37.5 iRailroad.-i street railways telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain ,stati',-< are classed as real property, are included in this table as ''personal and other property," VALUATION OF NATIONAL WEALTH. 41 Table 16.— ESTIMATED TRUE VALUE OF ALL PROPERTY COMPARED WITH THE ASSESSED VALTTATION OF ALL PROPERTY SUBJECT TO AD VALOREM TAXATION, BY STATES AND TERRITORIES, ARRANGED ACCORDING TO THE AMOUNT OF ESTIMATED TRUE VALUE: 1904. STATE OH TERRI- TORY. Continental U. S. New York Pennsylvania.. Illinois Otiio Massachusetts. California. . Iowa Missouri.. - Minnesota. Mictiigan.. New Jersey . Indiana Wisconsin.. Texas Kansas Nebraska Kentucky... Maryland Connecticut . Virginia Colorado Georgia Tennessee Wasliington Dist. of Columbia. Louisiana Alabama Oregon North Carolina . West Virginia- . Arkansas Rhode Island.. Maine Montana North Dakota. Mississippi South Dakota Oklaboraa :. South Carolina. - . New Hampshire. . Utah Indian Territory. Florida Vermont Idaho New Mexico. Wyoming . . . Arizona Delaware Nevada ESTIMATED TRUE VALUE OF ALL PROPERTY. Aggregate value. Total. 5107,104,192,410 14,769,042,207 11,473,620,306 8,816,556,191 5,946,969,466 4,956,578,913 4,115,491,106 4,048,516,076 3,759,597,451 3,343,722,076 3,282,419,117 3,235,619,973 3,105,781,739 2,838,678,239 2,836,322,003 2,253,224,243 2,009,563,633 1,527,486,230 1,511,488,172 1,414,635,063 1,287,970,180 1,207,542,107 1,167,445,671 1,104,223,979 1,051,671,432 1,040,383,173 1,032,229,006 965,014,261 852,053,232 842,072,218 840,000,140 803,907,972 799,349,601 775,622,722 746,311,213 735,802,909 688,249,022 679,840,939 636,- 013, 700 585,853,222 516,789,204 487,768,615 459,021,355 431,409,200 360,330,582 342,871,863 332, 262, 650 329,572,241 306,302,305 230,260,976 220,734,507 Real property and improve- ments, 1 Personal and other prop- erty. 1 $62,341,472,027 544,702,719,783 9,151,979,081 6,691,055,683 6,468,492,926 3, 383, 834, 603 3,243,498,159 2,1164,472,025 2,4;)1,273,897 2,233,705,644 1,9,82,552,389 2,019,296,490 1,900,273,091 1,760,053,958 1,682,068,672 1,654,714,941 1,135,004,696 1,086,579,628 .859,247,997 904,469,735 850, 340, 718 674, 544, 741 637,662,744 563, 155, 476 557,504,977 646,503,248 830,244,062 489,295,161 446,747,512 541,457,965 399,567,906 364,305,954 397,239,116 523,417,256 421,690,961 328, 554, 427 371,303,432 279, .513, 716 381,435,856 3.58,088,178 252, 766, 767 272,609,666 2.58,595,674 216,761,600 223,396,227 194,931,937 147,771,5.54 164, 644, .570 131,628,903 156, 426, 691 134,431,240 122,296,975 5,617,063,126 4,882,564,723 3, 348, 063, 265 2,563,134,858 1,713,080,764 1,451,019,081 1,667,242,179 1,625,831,907 1,361,169,687 1,263,122,627 1,335,346,882 1,345,722,781 1,166,609,567 1,281,607,062 1,118,219,548 922,984,005 668, 238, 233 607, 018, 437 564, 294, 346 613, 426, 439 669,879,363 604,290,195 546,719,002 605, 168, 184 210,139,111 542,933,846 518,266,749 310,595,267 442,604,313 475, 694, 195 406,668,856 275,932,345 353,931,761 417,756,786 364,499,477 408, 735, 307 298,405,083 277, 925,, 522 333,086,455 244, 179,. 538 229,172,941 242,259,7.55 208,012,973 165,398,645 195,100,309 177,618,080 197, 943,. 338 149, 876, 614 95,829,736 98,437,532 Average valu3 Per acre. S56. 27 $1,318.11 484.26 399. 88 245. 98 228. 08 963. 38 41.19 113. 80 85.47 64,61 89.22 672. 83 135. 23 80.27 16.81 43.05 40.88 59. 39 237. 57 458. 68 49. 98 Per capita. 1,170. .56 40.53 7.99 16.38 23.20 13.82 25.73 30.02 89.41 18.20 31.06 41.39 24 59 27,093.31 35.51 29.40 13.93 27 00 54.64 23.91 9.27 23.29 12.28 61.71 6.39 4.24 5.28 4 20 183. 09 3.14 1,867 70 1,707 46 1,689.12 1,366.61 1,672.25 2,532,32 1,S2,S. 26 1, 147 04 1,728.73 1,297 39 1,646,63 1, 173. 73 1,292.09 840. 65 1,467 75 1,882.04 676. 11 1,212.78 1,453.47 666. 15 2,1)4.5.71 493. 03 52D. 40 1,805.60 3,490.63 694.24 493. 66 1,886 62 420.16 809. 87 580. 48 1,701. .55 1,095.79 2, 632. 56 1,770.58 416 62 1,529. 5S 1,208.62 ASSESSED VALUATION OF ALL PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. S38,963,381,120 413. 74 1,214 23 1,609.07 962. 69 729. 14 1,036 05 1,794 .53 1,. 5,87 33 3,297 07 2, 2.3,8. 94 1,204 10 6,214 00 7,738,165,039 3, 676, 796, 517 1,087,844,331 2,113,806,168 3,251,793,834 1, 548, 698, 785 642,445,336 1,380,246,430 857,796,773 1,728,712,850 1,055,669,790 1,632,896,640 1,369,098,346 1,032,781,329 372,673,858 294,779,245 700,881,240 680,743,794 690,896,142 537,032,099 342,170,703 530,894,7.55 428,715,337 298,845,507 235,233,101 351,018,941 326, 173, 663 188,058,281 442,418,677 275,275,936 249,779,108 444, 144, 066 366,514,014 201,748,063 169,606,0,57 269,490,396 214,239,028 90,609,073 209,591,593 274,902,447 132,7,56,900 117,064,840 168,011,776 70,613,661 42,566,000 46,696,949 45,069,545 71, 145, 422 36,270,135 Real property and improve- ments. 1 $30,059,818,672 7,061,466,026 3,476,059,800 761,039,328 1,461,067,020 2,566,322,628 1,196,586,412 471,488,811 867,921,044 701,066,777 1,182,418,299 912,182,594 992,354,4,32 1,119,992,057 705,738,721 244,472,997 181,914,180 485,788,905 533, 472, 679 607,401,925 343,790,316 214,619,074 271,484,055 312,615,375 221,439,253 217,608,296 232,800,616 191,425,483 137, 124, 130 221,457,171 168, 185, 682 144,688,071 3.52,181,393 291,574,559 95,020,032 103,511,398 145,719,103 152,667,334 47,167,806 108,254,037 162,919,088 Personal and other prop- erty.! $8,873,602,448 6X6,710,614 200,736,717 326,806,003 662,739,148 690,471,306 3,52,112,373 170,956,525 612,325,386 156,729,996 546,294,651 143,487,196 540,542,208 239,106,289 377,042,608 128,200,861 112,865,0.59 215,092,336 147,271,115 83,494,217 193,241,783 127,651,629 251,410,700 116,199,962 77,406,254 17,624,805 118,218,426 134, 74S, 180 50,934,161 220,961,606 107,090,264 105,091,0;j7 91,962,673 74,939,4,55 106,728,031 56,093,669 123,771,288 61,571,694 43,441,267 101, 337, .5.56 111,983,359 PER CENT OF ESTIMATED TRUE VALUE OF ALL PROPERTY FORMED BY— 76,962,187 .56,794,713 72,505,430 44,559,410 126,881,964 | 41,129,812 34,168,122 36, 445,. 539 16,293,426 18,1,51,661 25, 364, 158 71,145,422 15,5.50,586 26,271,574 28,545,288 19,705,387 20, 719, 549 Esti- mated true value of real prop- erty and im- prove- ments. 58.2 Assessed valua- tion of all prop- erty subject to ad valorem taxa- tion. 36.4 62.0 57.4 62 56.9 65.4 64 7 61. 5 69.4 69.3 61.5 1 58.7 56.7 59.3 64 8 50.4 541 56.3 59.8 ou. i 52 4 48.2 60.6 52.0 79.8 47.4 46.3 63.5 47 5 43.4 49.4 65.5 64 4 44 I 50.5 62.4 32 12.3 36 6 66 6 37 6 15.9 36.7 25.7 52.7 32.6 j 49.4 47 8 , 38.2 16.5 14 7 45.9 ! 46 JO R 41.7 2.S. 3 44 5 38.8 1 28.4 ! 22, 6 ; 34 33.8 22. 1 62 5 32.8 31.1 66 6 47 3 27 21.7 Per cent of as- sessed valua- tion of all prop- erty formed by as- sessed valua- tion of real prop- erty. 77 2 91.1 94 5 70.0 08.6 78.0 77 3 73. 4 62.9 81.7 68.4 86. 4 64 7 82.4 65. 2 65.6 61.7 69.3 78.4 87 9 64.0 62.7 61.1 72.9 74 1 92.5 66. 3 58.7 72.9 50. 1 61.1 67 9 79.3 79.6 47 64 9 40.6 39.2 54 1 56.1 31.5 71.3 66.3 14 2 52 1 43.1 35.8 51.6 52 8 53.2 59.3 53.0 27. 2 67 2 47 2 51.8 27 1 61.9 54.1 46.6 75.5 43.1 20.6 48.4 46.5 12.8 38.3 39.9 14 2 38.9 51.1 14 7 56.3 68.4 30.9 100.0 55.4 16.4 42.9 • Railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property, are included in this table as ■' personal and other property." 42 WEALTH, DEBT, AND TAXATION. Table 17.— ESTIMATED TRUE VALUE OF ALL PROPERTY, STATE OR TERRITORY. 1904 1900 Total. i Taxable. Exempt. Total. Taxable. Exempt. 1 Continental United States 8107,104,192,410 S100,272,947,840 $6,831,244,570 $88,517,306,775 $82, 304, 517, 845 $6,212,788,930 2 North Atlantic division 38,301,588,571 35,464,243,377 2,847,345,194 32,306,482,253 29,967,0.83,800 2,339,398,453 3 New England 8,823,306,085 8,178,247,552 645, 068, 533 7, 752, 418, 866 7, 186, 277, 721 666, 141, 145 4 Maine 775,622,722 616,789,204 360, 330, 582 4,966,578,913 799, 349, 601 1,414,635,063 29,478,282,486 748, 934, 272 493, 266, 570 341,662,644 4,633,118,204 744, 480, 792 1,316,785,070 27,275,995,825 26,688,450 23, 522, 634 18,667,938 423,460,709 54,868,809 97, 849, 993 2,202,286,661 682, 133, 741 472, 145, 849 329,916,808 4,358,903,855 710,564,856 1, 198, 753, 757 24,554,063,387 656,471,769 449, 569, 239 311,778,890 4,001,437,029 659,193,960 1,107,826,844 22, 780, 806, 079 26,661,972 22,676,610 18, 137, 918 367, 466, 826 51,370,906 90.926,913 1,773,257,308 ^i fi Vermont. 7 R q m Southern North Atlantic 11 14,769,042,207 3,236,6)9,973 11,473,620,306 7,936,8S2,961 13, 439, 857, 904 3,022,496,202 10,813,641,719 7, 245, 210, 978 1,329,184,303 213,123,771 659,978,587 691,671,983 12, 505, 330, 137 2,733,593,134 9,315,140,116 6, 679, 190, 048 11,514,493,703 2,539,844,261 8, 726, 468, 125 6,011,963,612 990, 836, 434 193,748,883 588,671,991 667, 226, 436 I'' n 14 South Atlantic division lo Northern South Atlantic 4,910,102,650 4,333,626,097 576,476,553 4, 219, 786, 461 3,661,551,778 558,234,683 IR 230, 260, 976 1,511,488,172 1,040,383,173 1,287,970,180 840, 000, 149 3,026,780,311 221,332,004 1,417,289,767 645, 355, 703 1,235,308,421 814, 340, 202 2,911,584,881 8,928,972 94,198,406 396, 027, 470 52,661,759 25,659,947 115,195,430 211,711,483 1.317,372,968 928, 739, 773 1,102,309,696 659,652,661 2,459,403,587 203,207,700 1, 228, 238, 869 540,814,589 1,053,682,790 635,607,830 2,350,411,834 8, 503, 783 89,134,089 387, 925, 184 48,626,906 24, 044, 721 108,991,763 17 Maryland IS District of Colurabia 10 Virginia •'O West Virginia 21 Southern South Atlantic 90 North Carolina 842,072,218 .-,S5.N.-,:j.222 1,167,-H5.6"(1 431, 40'. 1,200 40,820,672,079 811,868,694 565,823,531 1,121, 463, .537 412,429,119 39,330,512,888 30,203,524 20, 029, o91 45,982,134 18,980,081 1,490,169,191 681,982,120 485.678,048 936,000,460 355, 742, 969 3.3,446,949,385 653,382,100 466, 657, 036 893, 335, 741 337,0.36,957 ,32,068,414,540 28,600,020 19,021.012 42,61:4,709 18,706,012 1,388,534,845 9S 94 '5'S Florida 26 North Central division 27 Eastern North Central 23,890,404,7.52 23,102,205,417 888,199,335 19, 601, 609, 807 18, 842, 419. 766 819,190,041 ■'S h, 94b, 969, 466 3,105,781,739 8,816,5.56,191 3,282,419,117 2,838,678,239 16, 830, 267, .327 3,343,722,076 4,048,516,076 3,7.59,597,451 735, 802, 909 679,840,939 2, 009,. 563, 633 2,253,224,243 10, 052, 467, 528 6,693,116,818 2,992,347,825 8, 534, 009, .347 3,149,117,130 2, 733, 614, 297 16, 228, 307, 471 253,862,648 113,433,914 282,546,844 133,301,987 105,063,942 601,959,856 5,019,004,463 2. 60ti, 493, 004 6,976,476,400 2,6.54,281,523 2, 405, 354, 427 13, 785, 339, 578 4,779,7.52,127 2, .500, 910, 147 6,719,615,640 2,5.33,306,967 2,308,834,885 1.3, 215, 994, 7 j4 239, 252, 326 105, ,582, 857 256,8611,760 120, 97 1 . 556 96,519,542 669, 344, 804 ?0 ?1 33 Western North Central ?'1 Minnesota 3,220,812,092 3,943,314,927 3,598,131,022 703,609,825 628, 536, 179 1,948,808,786 2,185,694,640 9,323,492,887 122,909,984 105,201,149 161,466,429 32, 793. 084 61.304,760 60,754,847 67, 529, 603 728, 974, 641 2,513,620,826 3,367,869,054 3, 244, 532, 987 642,380,565 552, 732. 580 1,626,203.203 1,938,000,363 8,207,174,377 2,396,776,619 3,271,659,959 3, 105, 275, 171 .503,589,262 499,002,245 1,565,111,824 1, 874, 680, 694 7,452,535,815 116,845,207 96, 309, 095 139,257,816 .38,791,303 53,730,335 61,091,379 63,319,669 754, 638, 562 Sfi Missouri . . . 37 North Dakota 39 41 South Central division 42 Eastern South Central 4,284,973,492 4/117,933,436 167,040,056 3,654,066,739 3,499,879,649 164, 187, 090 1, 527, 486, 230 1,104,223,979 965,014,261 688, 249, 022 5,767,494,036 1,449,855,5(8 1,058,104,563 935, 226, 044 674, 747, 251 5,205,559,451 979,711,110 780, 660. 154 242, 259, 7.55 465.975,513 2,736,952,919 8,919,487,710 77,6.30,662 46,119,416 29,788,217 13,501,771 561,934,585 1,365,130,718 956,672,000 774,682,478 657,581,543 4, 563, 107, 638 1,291,801,935 916,433,795 747,217,881 544,426,038 3,952,656,166 73,328,783 40,238,205 27, 464, ,597 13,155,505 600,451,472 44 46 47 ' Western South Central 1,032,229,006 803,907,972 459,021,355 636,013,700 2,836,322,003 9,992,581,271 52. 517, 896 23,247,818 216,761,600 170, 038, 187 99, 369, 084 1,073,093,561 815,158,003 604,218,211 348,272,643 463,307,150 2,322,151,631 7,877,510,712 764, 752, 119 680,641,949 151,216,643 237,048,410 2,218,997,045 6, 814, 520, 078 50, 405, 884 23, 576, 262 197, 056, 000 226,258,740 103, 154, 586 1,062,990,634 49 50 51 52 53 Western division 54 Roekj' MoLintain 2. 958, 560, 074 2, 614, 504, 952 444,055,122 2, 378, 160, 091 1,034,095,681 444,064,410 55 56 57 58 59 60 746,311,213 342,871,863 329,. 572, 241 1,207, .542, 107 332, 262, 660 1, 014, 805, 427 636, 190, 223 276, 769, 076 255,824,200 1, 100, 772, 243 244,949,210 772, 088, 324 110,120,990 66, 102, 787 73, 748, 041 106, 769, 864 87,313,440 242, 717, 103 613,897,167 276,374,806 281,432,079 938, 170, 624 268,285,425 866,298,574 500, 906, 497 209, .591, 143 207. 582, 980 835,262,148 180, 752, 913 612,951,784 112, 990, 660 66, 783, 663 73,849,099 102, 908, 476 87,532,512 263,346,790 Basin and Plateau bl 62 63 6-1 306, 302, .305 487, 768, 615 220,734,507 6, 019, 215, 770 22.5,648,699 406,772,313 139,667,312 6,632,894,434 80, 663, 606 80, 996, 302 81, 067, 195 386,321,336 263, 015, 492 412,656,095 190, 626, 987 4,633,062,047 173,778,284 333,081,666 106,091,834 4,267,472,613 89,237,208 79,574,429 84, 535, 153 365, .579, 434 U-[,ah Pacific 65 66 67 Washington 1,051,671,432 852, 053, 232 4,115,491,106 986, 169, 383 765,909,792 3,880,815,259 65, .502. 049 86, 143, 440 234, 675, 847 781,599,063 632, 879, 720 3, 218, 573, 256 722,826,170 547,366,333 2,997,281,110 58, 773, ,893 85, 613. 396 221, 292, 145 1 Dakota territory. VALUATION OF NATIONAL WEALTH. BY STATES AND TERRITORIES; 1850 TO 1904. 43 1890 1880 (taxable and exempt) . 1870 (TAXABLE). 1860 (taxable). 1850 (taxable). Total. Taxable. Exempt. Currency basis. Gold basis. ?65, 037, 091, 197 $61,203,755,972 83,833,335,225 543,642,000.000 830,068,518,607 524,031.814,806 816,1.59,616,068 87, 135, 780, 228 1 21,435,491,864 20, 220, 115, 386 1,209,376,478 17,633,000,000 1.5,290,032,687 12,232,026,150 3,231,900,198 5, .591, 607, 424 3, 130, 989, 861 2 5,222,758,209 4,861,983,583 360,774,626 4,978,000,000 4,039,8/5,247 1,863,848,765 1,128,194,515 3 489, 134, 128 325,128,740 265,567,323 2, 803, 645, 447 504, 162, 3.52 836, 120, 219 16, 212, 733, 055 469, 010, 651 305,476,958 253, 744, 036 2,578,060,450 477,994,216 777,697,272 15, 364, 131, 803 20, 123, 477 19,651,782 11,823,28V 225, 584, 99 ( 26, 168, 136 57,422,947 848,601,852 ,511,000,000 363,000,000 302, 000, 000 2,623,000,000 400, 000, 000 779,000,000 12.555,000,000 348, 155, 671 2,52,624,112 236, 349, 353 2, 132, 148, 741 296,965,646 774,631,524 11, 250, 137, 440 278, 624, .53 7 202, 099, 290 188,279,042 1,706,718,093 237,372,517 619,70.5,219 9,000,125,952 190,211,600 1.56,310,860 122,477,1,0 816,237,433 135,337,588 444, 274, 114 3,727,73.3,659 122,777,671 103,652,833 92, 205, 049 .573,342,280 80, .508, 794 156, 707, 980 2, 002, 795, 336 4 5 6 7 8 9 10 8,576,701,991 1,445,285,114 ■ 6, 190, 746, 650 5,132,980,666 8, 009, 684, 504 1,372,660,842 5,981,796,457 4,721,614,979 567,017,487 72,634,272 208, 950, 093 411,365,687 6, 308, 000, 000 1,305,000,000 4,942,000,000 3,739,000,000 6,300,841,264 940,9'.6,064 3,808,340,112 2, 249, 280, 146 5, 200, 673, Oil 752, 780, 851 3,046,672,090 1,799,424,117 1,843,338,517 467, 918, 324 1,416,601,818 2,883,371,641 1,080,309,216 200, 000, 000 722,486,120 1,658,346,026 11 12 13 14 2,906,021,527 2, .567, 189, 733 338,831, re4 2, 250, 000, 000 1,468,043,031 1,174,434,441 1, 267, 496, 751 684, 999, 876 15 175, 678, 795 1,085,473,048 343,596,733 862,318,070 438,954,881 2,226,959,139 171, 240, 305 929, 180, 198 198,643,618 841, 238, 254 426,887,358 2,154,425,245 4, 438, 490 166, 292, 850 144, 953, 116 21,079,816 12, 067, 523 72, 533, 893 136,000,000 837, 000, 000 220, 000, 000 707,000,000 360, 000, 000 1,509,000,000 97, 180, 833 643,748,976 126, 873, 618 409, 688, 133 190,651,491 781,237,095 77, 74.1, 667 314, 999, 181 101,498,894 327, 670, 506 152,521,193 624,989,676 46, 242, 181 376,919,944 41,084,946 793, 249, 631 21, 062, .556 219,217,364 14,018,874 430,701,082 16 17 18 19 ■'0 1,626,874,890 873, 346, 150 21 584,148,999 400,911,303 852,409,449 389,489,388 25,255,915,649 665,365,238 392,561,970 820,069,810 376, 428, 228 24,307,384,591 18,783,761 8,349,3.33 32,339,639 13, 061, 160 948,530,958 461,000.000 322, 000, 000 606,000,000 120, 000, 000 16,186,000,000 260,757,241 208,146,989 268,169,207 44, 163, 655 9, .542, 053, 353 208, 605, ',95 166,517.691 214, .535, 366 35, 330, 924 7, 633, 642, 684 368,739,399 348, 138, 754 645, 895, 237 73,101,500 3,966,735,753 226, Sno, 472 288,257,694 336, 425, 714 22, 862, 270 1,126,447,585 22 23 24 25 26 15,041,635,524 14,473,520,839 568, 114, 685 10, 848, 000, 000 3,238,000,000 1,681,000,000 3,210,000,000 1,. 580, 000, 000 1,139,000,000 5,338.000,000 7,046,806,869 5, 637, 446, 495 3, 125, 129, 726 963,483,240 27 3, 961, .382, 381 2,095,176,626 5,066,751,719 2,095,016,272 1,833,308,523 10, 214, 280, 025 3,795,566,557 2,013,096,719 4,880,7.50,239 2,026,364,616 1, 767, 752, 708 9,833,863,752 165, 815, 827 82,079,907 186,001,480 68,661,6.56 75,665,815 380,416,273 2,2.33, 130.. soil 1.268.180.543 2, 121.6.'iO,.579 719,208,118 702.307,320 2,493,21o,-l,SG 1,788,344,240 1,014,544, 134 1,697,344,463 675, 306, 495 561,846,863 1,996,197,189 1.193.898,422 528,,?.35,371 ,S71,.SbO, 2.12 2.57.1 63, 9S3 273,671,608 841,306,02? .504,726,120 202,650,264 156. 266, 006 59, 787, 2.55 42, 066, 695 160,962,345 28 29 30 31 32 33 1,691,851,927 2,287,348,333 2, 397, 902, 94S 337,006, .506 425,141,299 1, 275, 685, 514 1,799, 343, .501 6,401,281,019 1,613,321,819 2, 226, 117, 151 2,316,037,907 289, 800, 291 391,688,416 1,230, ?99, 466 1,766,098,702 6,006,572,584 18, .530, 108 61,231,182 81,865,038 47,206,215 33,452,883 44,886,048 33,214,799 394, 708, 4.35 792, 000, 000 1, '.21, 000, 000 1, 562, 000, 000 \ U18,000,000 385,000,000 760, 000, 000 3,882,000,000 228, 909, 390 717, 644, 750 1, 284, 922, 897 15,699,752 69.27r,4,S3 1»3, 127, 672 574,115.800 1, 027, 938, 318 ' 4, 479, 802 .55. 421 . 986 52,294,413 247, 338, 265 501,214,398 ^ 23, 714, 638 137. 247, 707 i 35 36 37 9, 131, 056 31, 327,. 895 \ 39 1.^8,892,014 1 151.113.611 10 1 2, 152, 182, 361 1,721,745,889 3,449.0,84,648 1,286,610,866 41 .1, 137, 204, 648 3,021,945,377 115,259.271 2, 389, 000, 000 1,613,609,462 1,210,887,570 2, 262, 508, 993 960, 030, 604 42 :,172, 232,313 887, 956, 143 622, 773, 304 454, 242, 688 3, 264, 076, 371 1,112,606,936 863,381 544 604,242,859 441,714,038 2,984,627,207 69, 625, 377 24,574,599 18, 530, 645 12,528,650 279, 449, 164 902, 000, 000 706,000,000 428, 000, 000 354,000,000 1,493,000,000 604, 318, 562 498, 237, 724 201,8.56,841 209, 197, 345 63S,372.,S9n 483, 434, 842 398,590,179 161,484,673 167,357,876 510, 8.58, 319 666,043,112 493,903,892 496,237,078 607,324.911 1, 186, 575, 655 301,628,456 201,246,686 228, 204, 332 228. 931, 130 326, 380, 202 43 44 45 46 47 496, 301., 597 455, 147, 422 1,59,765,462 48,285,124 2,105,576,766 6,811,422,099 462,482,339 435, 852, 265 66,544,211 14, 247,. 5.53 2,016,500,849 5, 942, 068, 432 32,819,258 19,295,167 103,221,251 34,037,571 90, 075, 917 869,3.53,667 382, 000, 000 2,'<6,000,000 323, 125, 666 156, 394, 691 2.58,500,633 125,116,753 602, 118, 668 219, 256, 473 233, 998, 764 39,841,025 48 49 50 • 51 825,000,000 2, 282, 000, 000 169, 052, .542 834, 969, 968 127,242.033 667,975,966 365, 200, 614 268.816,602 ,52,740,473 33,386,900 52 63 2,207,977,674 1,815,601,069 392,376,605 412,000,000 80, 347, 047 64, 277, 638 20, 813, 76S 5, 174, 471 54 55 56 57 5S 453, 135, 209 207, 896, .59 1 169,773,710 1,145,712,267 231,469,897 718,615,878 365,037,314 140, 629, 266 103, 673, 386 1,060,648,920 155,612,183 .522 307, 934 98. 097, 895 67,267,325 66,100,324 86,063,347 76, 847, 714 196, 307, 944 40,000,000 29, 000, 000 .54,000,000 240, 000, 000 49,000,000 311,000,000 15,181,622 6, 552, 681 7,016,748 20,243,303 31, 349, 793 50,734,798 12, 14',, 618 6, 242, 145 5,613,398 16, 194, 643 25, 079, 834 40, 687, 838 20, 813, 768 5,596,118 5,174,471 986,0,83 59 60 188,880,976 349,411,234 180, 323, 668 3, 884, 828. 547 lis, 706, 252 290,330,732 113,271,950 3, 604, 159, 429 70, 175, 724 59, 080, 502 67,051,718 280, 669, 118 { 41, 000, 000 114, 000, 000 1.56,000,000 1,559,000,000 3,440,791 16, 169, 996 31,134,012 703, 888, 113 2,7.52,633 12,927,996 24. 907, 209 363, 110, 490 61 5,596,118 980,083 62 63 242 406, 716 27.225,340 64 760,698,726 690,396,194 2, 533, 733, 627 710, 790, 065 51.5,184,012 2, 3 78, 18.5, .362 49,908,661 75, 212, 182 155, 548, 275 62, 000, 000 154,000,000 1, 343, 000, 000 13, 562, 164 .51,5.58,032 638, 767, 017 10,849,731 41,247,145 511,013,614 5,601,466 28^30, 637 207, 874, 613 5,' 063,474 22.161.872 65 66 67 44 WEALTH, DEBT, AND TAXATION. Table 18.— PER CAPITA ESTIMATED TRUE VALUE OF ALL PROPERTY. BY STATES AND TERRITORIES: 1850 TO 1904. 1904 1900 1890 1880 (taxable and exempt). 1870 (TAXABLE). 1860 (taxable). 1850 STATE OR TERRITORY. Total. Taxable. Ex- empt. Total. Taxable. Ex- empt. Total. Taxable. Ex- empt. Curren- cy basis. Gold basis. (taxable). Continental United States 81,318 SI, 234 $84 SI, 165 SI, 083 $82 SI, 036 1 $975 S61 $870 $780 S624 S514 $308 North Atlantic division 1,694 1,568 126 1,535 1,424 111 1,232 1 1,162 70 1,209 1,243 995 528 363 New England 1,498 1,389 110 1,386 1,285 101 1,111 1 1,034 77 1,241 1,158 927 694 414 Maine 1,096 1,214 1,035 1,672 1,702 1,453 1,763 1,868 1,547 1,707 716 1,058 1,159 981 1,529 1,586 1,3S3 1,631 38 55 64 143 117 101 1.32 982 1,147 960 1,554 1,668 1,320 1,.589 945 1,092 907 1,426 1,538 1,220 1,474 37 66 53 127 120 100 115 740 1 863 799 1 1,252 i 1,459 1,119 1,277 709 811 763 1,151 1,383 1,042 1,210 30 62 36 10 76 77 67 787 1,046 909 1,471 1,447 1,251 1,196 5.55 794 712 1,463 1,366 1,441 1,277 444 635 570 1,170 1,093 1,153 1,021 303 479 389 662 775 966 600 210 New Hampshire 326 294 Massachusetts . . 577 546 Connecticut 420 Southern North Atlantic. . 340 1,700 1,445 1,609 664 168 102 98 62 1,720 1,451 1,478 640 1,684 1,348 1,385 576 136 103 93 64 1,430 1,000 1,177 679 1,335 960 1,138 633 95 60 40 46 1,241 1,164 1,154 496 1,483 1,038 1,081 384 1,187 831 866 307 476 696 487 637 ■ 349 New Jersey 409 313 South Atlantic division 333 Northern South Atlantic. . 1,043 921 122 945 820 125 753 666 88 664 543 434 509 319 1,204 1,213 3,491 1 666 810 474 420 414 493 729 1,467 1,157 1,137 2,165 639 785 456 47 76 1,325 27 25 18 1,146 1,109 3,332 594 688 411 1,100 1,034- 1,940 568 663 393 46 76 1,392 26 26 18 1,043 1,041 1,491 521 676 446 .361 348 464 995 1,129 1,016 891 862 508 560 431 26 150 629 13 16 16 928 895 1,239 467 566 .359 777 824 963 334 431 248 622 660 771 267 345 198 412 649 647 497 230 Maryland 376 District of Columbia 271 303 Southern South Atlantic. . 562 345 North Carolina 405 400 474 697 1,413 15 14 19 32 64 360 362 422 673 1,270 346 348 403 638 1,217 15 14 19 35 53 349 341 446 962 1.087 12 7 18 33 42 329 323 393 445 932 243 295 226 235 735 195 236 181 188 688 361 779 611 521 436 261 431 370 Florida 261 North Central division 208 Eastern North Central. .. 1.416 1,363 52 1,230 1,179 51 1,117 1,074 42 968 772 618 451 213 Ohio 1,.367 1,174 1,689 1,297 1,292 1,.546 1,.308 1,131 1,635 1,245 1,244 1,490 58 43 64 53 48 55 1,207 1,036 1,447 1,096 1,163 1.332 1,1.50 994 1,394 1,046 1,116 1,277 .58 42 53 60 47 66 1,076 956 1,324 1,001 1,087 1.149 1,300 1,196 895 1,844 1,293 1,206 1,261 574 1,034 918 1,276 968 1,042 1,106 42 37 49 33 45 43 1,012 850 1,043 965 866 867 1,014 1,0.59 720 } 1873 8.51 763 436 839 755 836 607 666 647 671 604 668 486 633 518 510 392 509 343 363 388 265 205 Illinois 183 160 138 Western North Central. . . . 183 1,729 1,828 1,147 1,771 1,530 1,882 1,468 6.59 1,665 1,781 1,098 1,692 1,414 1,825 1,424 612 64 48 49 79 115 67 44 48 1,435 1,509 1,044 1,699 1,376 1,525 1,318 583 1,368 1,466 1,000 1,578 1,243 1,468 1,275 529 67 43 45 122 134 57 43 54 1,239 1,164 864 1,686 1,191 1,162 1,238 639 60 32 31 258 102 42 23 35 18 521 601 746 1395 563 518 334 416 481 697 13I6 461 415 268 304 366 424 123 201 North Dakota South Dakota 317 292 698 South Central division 299 Eastern South Central 5.36 515 21 484 464 20 488 470 428 334 276 663 286 675 520 494 416 796 694 580 963 1,209 841 2,228 641 499 478 407 718 34 22 16 8 78 6.36 473 424 3.59 697 602 454 409 351 605 34 20 15 8 92 631 602 412 362 691 443 403 887 781 942 2,260 599 488 399 343 632 32 14 12 10 69 647 451 339 313 448 4.57 396 202 263 315 366 317 162 202 252 576 445 514 767 i 679 307 201 296 377 Western South Central. . . 347 Louisiana 659 564 508 885 811 1.989 36 17 4.56 323 29 239 590 461 888 1,163 762 1,926 554 443 386 696 728 1,666 36 18 503 568 34 260 413 386 314 230 902 1,963 29 17 573 560 40 287 406 356 445 323 366 258 850 504 462 190 Indian Territory Texas 518 1.291 194 843 156 674 606 434 248 Western division 187 Rocky Mountain 2. 1.53 2,633 1,795 3,297 2,046 1,587 2,104 1.830 323 1.929 1,.569 360 2,619 2,164 465 1,014 455 364 163 84 2,244 1,449 2, .5,59 1,805 1,170 1,601 388 346 738 181 417 503 2,623 1,708 3,041 1,7.38 1,374 1,960 2,069 1,296 2, 243 1,548 926 1,387 464 413 798 191 448 673 3,429 2,464 2,796 2,780 1,.607 2,294 3,168 1,681 3,941 2,076 2,686 1,667 1,708 2,573 1,013 1,667 742 793 1,089 206 494 627 1,022 890 2, .596 1,235 410 1,261 737 437 770 508 341 365 590 360 616 406 273 292 Wyoming 223 119 84 Basin and Plateau 87 2,239 1,609 5,214 2,290 1,649 1,.342 3.299 2, 143 .590 267 1,915 147 2,140 1,491 4,503 1,917 ; 1,414 1,204 2,. 506 1,766 726 288 1,997 1.51 1,991 1,396 2,475 1,926 1,177 284 1,465 150 1,014 792 2,506 1,399 826 882 1,653 366 186 733 1,043 285 149 686 834 139 87 • Pacific 546 257 l,S0li 1,886 2,582 1.69.-, 2, 4.35 112 191 147 1,.509 1,.530 2,167 1,.395 1 , 324 1 2,018 113 207 149 2,177 1,882 2,097 2,034 1,642 1,968 143 240 129 566 567 1,140 I 463 454 912 483 651 647 381 239 1 1 Dakota territory. VALUATION OF NATIONAL WEALTH. 45 Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900. ALABAMA. The state Autauga Baldwin Barbour Bibb Blount Bullock Butler Calliomi Chambers Cherokee CliUton Choctaw Clarke Clay CleDurne Coffee Colbert Conecuh Coosa Covington Crenshaw Cullman Dale Dallas Dekalb Elmore Escambia Etowah Fayette Franklin Geneva Greene Hale Henry Jackson Jclferson Lamar I.auderdple Lawrence Lee Limestone Lowndes Maoon Madison Marengo Marion Marshall Mobile Monroe Montgomery. .. Morgan Perry Pickens Pike Randolph Russell St. Clair Shelby Sumter Talladega Tallapoosa Tuscaloosa Walker Washington. .. Wilcox Winston ESTIMATED TKUE VALUE OF KEAL PROPERTY AND IMPROVEMENTS.! Aggregate value. 2$373,271,904 3,161,646 2, 528, 058 4,528,490 2, 428, 668 2, 755, 488 3,8,4,208 3,569,112 12,474,733 4, 130, 309 2, 712, 163 2,499,165 1,650,232 2, 816, 767 1,834,905 1,862,617 2,312,978 5,186,682 3,398,941 1,697,535 2,405,387 1,866,619 2,964,549 2, 411,. 545 10,921,536 2, 990, 349 3,817,813 2,315,446 6,841,997 1,686,462 1,449,668 1,696,667 3,210,846 4, 682, 300 4,-J3li,883 4,984,197 74,661,076 1,008,523 6,017,438 2,781,614 6,946,779 4,407,639 4,298,076 4,867,606 13,464,246 5,447,712 1,262,540 2,633,869 26,472,621 2,332,126 32,417,614 4,. 572,448 4,662, .523 2.801,201 4,212,969 2, ,397, 081 3,114,876 4,465,402 3,749,215 3,972,629 7,424,729 3,706,044 4, 481,. 521 4,009,197 1,761,032 3, 990, ,327 846,770 Taxed. 3346,427,002 2,860,021 2, 436, 929 4,207,871 2, 321, 326 2,674,844 3,646,768 3,171,6,50 10,911,672 3, 920, 740 2, 620, 757 2, 410, 837 1,590,533 2, 716, 492 1, 770, 805 1,811,492 2,247,684 4,966,022 3,232,116 1,6-48,926 2,313,106 1,786,019 2, 827, 787 2,280,061 10,439,074 2, 876, 037 3,658,609 2,209,002 6,537,220 1,616,380 1,386,606 1,661,073 3, 109, 416 4,403,621 4,692,731 4,826,663 70,897,584 1,543,718 6,442,694 2,698,083 6,276,2,53 4,206,265 4,147,545 3,074,633 12,337,907 5,300,792 1,196,125 2,544,258 21,793,369 2,243,676 29,709,394 4,280,933 4,181,571 2,682,3,57 3,964,182 2,280,907 3,000,904 4,351,032 3,607,114 3,791,217 6,340,110 3,565,469 4,100,649 3,883,089 1,745,357 3,839,724 822,332 Exempt. $26, 844, 902 301, 625 91, 129 320, 619 10V,342 180,644 227, 450 397,462 1,563,161 209,569 91,406 88,328 59, 699 100, 275 64, 100 51, 125 65, 294 220, 660 166, 825 48, 609 92,281 80,600 136, 762 131,484 482, 462 114,312 159, 304 106, 444 304, 777 71,082 63,062 45,694 101,431 278,779 243.952 15?; 244 3,753,492 64,805 674,844 83,, 531 070,626 202,384 150,531 1,792,873 1,116,339 146,920 67,416 89,611 4,679,152 88,460 2,708,120 291,515 480,952 118,844 248,787 116,174 113,972 114,370 142,101 181,412 1,084,619 140,, 575 380,872 126,108 15,675 1,50,603 24,438 Average value. Per acre. Per capita. $11.27 8.30 2.48 7.69 6.10 6.73 9.94 7.25 30.65 10.94 7.28 5.65 2.83 3.63 4.13 5.17 6.34 13.95 6.39 3.72 3.65 4.77 7.79 5.76 17.38 5.97 9.45 3.74 17.13 4.07 3.29 4.00 7.37 10.08 7.78 6.70 110.14 4.15 13.39 6.77 17.20 11.48 8.99 12.37 26.08 8.70 2.65 6.98 32., 37 3.61 62.61 12.13 9.61 4.67 9.62 6.47 7.46 10.73 7.07 0.93 17.14 7.63 5.11 7.28 2.62 6.82 2.09 $204. 12 176. 48 191.61 128.83 131.29 119.19 121.28 138.55 357.71 126.88 128.56 151.26 90.99 101.36 107.31 141.04 110.29 232. 16 194.07 98.96 156.74 94.91 166. 09 113.81 199.82 126. 94 146. 28 204. 54 213.52 119.34 87.80 88.85 132.78 150. 99 136.57 163.37 631.63 100.01 226., 57 138.22 218.27 196.88 120.56 210.48 307.86 142.18 87.11 113.09 421.94 98.. M 449.95 1.58.66 146.70 114.79 144.42 110.74 115.01 229.88 158.30 121.45 207.55 124.89 123.98 1.59.34 168.17 111.99 88.63 Assessed valuation of taxed real property and improvements.! $161,747,872 1,460,685 1, 465, 381 2,335,112 896,611 1,358,040 1, 894, 420 1,432,643 4,897,474 1,812,640 1,601,930 803, 077 1,003,491 1, 488, 489 764, 819 796, 260 833, 093 2, 483, Oil 1, 154, 437 7.50,449 1,560,800 961, 777 1, 178, 736 938, 297 6, 309, 804 1,439,4.58 1,560,216 1,257,258 2, 422, 231 673, 033 660,989 841, 097 1,700,063 1,682,660 1,471,537 2,232,633 26,910,493 567,299 2,604,112 1,401,602 2,297,311 2,332,366 2,418,394 1,464,111 5,452,014 2,635,899 097,273 1,301,411 13,620,856 1,054,8,56 14,178,566 2,647,454 1,996,930 968,. 327 1,760,294 1,182,430 1,598.777 2,175,516 1,470,083 2,008,000 3,170,056 1,519,808 2,733,766 2,588,726 716,191 1,019,862 382,480 Reported value of farm lands and improvements. $134, 618, 183 Population. 1,478,492 573,230 2,243,738 1,886,030 1, 710, 740 2, .504, 619 1, S.%, 925 2, 486, 300 2, 970, 420 2, 077, 950 1,393,363 1, 194, 500 1, 904, 665 863, 270 1,202,480 1,618,093 1,741,670 1, 330, 960 1,220,060 993, 120 1,290,408 1, 758, 280 1,588,571 3, 785, 373 2,041,130 2,086,313 551,340 2, 614, 400 1,083,670 1,117,610 1,291,960 2,013,381 3, 089, 262 2,820,570 3,648,670 3,333,800 1,2.52,130 2,397,7.50 2,044,690 2,546,610 2,795,590 3,167,510 1,953,197 4,782,590 3,305,646 927,320 2,116,020 1,394,020 1,996,161 4,805,934 2,042,300: 2,772,203 2,203,104 2,484,803 1,751,380 2,007,807 1,546,650 1,616,950 2,623,300 2,820,710 2,7.36,940 2,260,289 1,311,540 867,070 2,769,086 589,. 530 1,828,697 17,915 13, 194 35, 152 18, 498 23, 119 31,944 25,761 34,874 32,554 21,096 16,522 18, 136 27, 790 17, 099 13, 206 20,972 22,341 17, 514 16,144 15, 346 19,668 17,849 21, 189 54,657 23,558 26, 099 11,320 27, 361 14, 132 16,511 19,096 24, 182 31,011 36,147 30,508 140,420 16,084 26,559 20 124 31,826 22,387 36,651 23,126 43,702 38,315 14,494 23,2S9 62,740 23,666 72,047 28,820 31,783 24,402 29,172 21,647 27,083 19,426 23.684 32,710 35,773 29,676 36,147 25,162 11,134 35,631 9,564 ! Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as re.al property. 2 Exclusive of property not distributable into counties. 46 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES; 1900— Continued. ARIZONA. The territory. Ajjache.. . Cochise . . . Coconino. Gila Graham.. Maricopa - Mohave . . . Navajo Pima Pinal Santa Cruz Yavapai Yuma Indian reservations. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS. 1 UJD 1 Aggregate value. 2?66,39S,631 1,396,546 3,448,088 3,337,014 1,600,070 3,870,538 15,637,328 980,171 1,709,964 6,437,879 1,098,349 3,592,154 11.720,714 i; 070, 726 Taxed. $53,411,193 1,364,448 3,320,776 3,100,624 1,548,447 3,803,988 14,657,088 942,528 1,669,499 6,715,981 1,011,840 3,555,630 11,099,384 1,620,960 Exempt. $2,987,3.38 31,098 127,312 2,30,390 61,623 66,560 880,240 37,643 40, 456 721,898 86,509 36,524 621,330 49,766 Average value. Per a^re. $0.77 Per capita. $458.78 0.20 168.20 0.88 372.73 0.27 605.19 n.5.6 .321.75 0.93 273.30 2.75 769.51 0.11 286.10 0.27 193.67 1.07 438.28 0.32 141.19 4.63 790.36 2.33 849.39 0.27 403.07 valuation of taxed real property and improvements.! $18,468,320 341,112 830,194 776,166 516 149 1,207,996 7,328,644 235,632 642,115 2,117,030 722,749 592,606 2,774,846 324,192 Reported value of farm lands and improvements. 813,682,960 261,360 631,360 628,530 236,080 1,632,509 6,019,806 142,000 738,800 741,870 571,360 434,610 854,600 293,500 596,676 Population. 122,931 8,297 9,251 5,514 4,973 14,162 20,457 3,426 8,829 14,689 7,779 4,545 13,799 4,145 3 3,065 ARKANSAS. 2 8300,421,830 $284,156,903 $16, 264, 926 $8.94 $229.06 $111,892,278 $136, 182, 170 1,311,564 4,044,326 4, 064, 924 1,308,681 9, 578, 607 2,944,334 1,320,112 869,925 3,354,784 5,271,045 3,077,846 3,310,654 1,037,501 1,110,399 2,459,924 3,068,887 5, 580, 240 4, 160, 547 6,693,942 2,038,723 1,450,012 3,611,218 3,143,074 2,965,047 2,392,580 1,708,653 7, 701, 867 1,111,209 3,374,581 3, 755, 410 1,576,890 2,089,006 4,3.50,693 1,267,416 4,927,778 16,189,531 3,021,146 1,387,204 3, 476, 049 3,101,267 2,459,881 2,116,784 3, 487, 662 6, 547, 820 2,185,704 1, 809, 752 4,864,555 7, 816, 106 4,384,253 882, 041 1,931,531 1,0.59,366 2,230,961 1, 178, 660 6,852,074 838, 142 3,940,169 3,970,261 1, 269, 601 9, 311, 557 2,805,309 1, 198, 435 826, 800 3,167,239 5,192,957 2,727,906 3,213,564 1,002,381 • 1,037,471 2,361,919 2,924,814 5,335,742 4,017,867 6,632,038 1, 984, 899 1,382,832 3, 440, 489 2,980,176 2, 692, 377 2,294,754 1, 003, 833 6,026,098 1,072,972 3,272,318 3, 612, 879 1,493,918 2,014,128 4,015,818 1,221,903 4,809,703 15,637,856 2, 924, 432 1, 290, 214 3,382,269 2,959,967 2,411,232 2,068,884 3,400,387 5,416,331 2, 136, 704 1,767,962 4, 457, 650 7,743,-522 4, 230, 891 859,841 1, 827, 049 1,028,366 1, 946, 180 1,118,660 6, 490, 812 * 810, 542 104, 157 84, 663 39,080 266,950 139,025 121, 677 33, 126 197, 545 78,088 349,940 97, 100 35, 120 72,928 98,006 134,073 244, 498 142,690 61,904 53, 824 67, 180 70, 729 162, 898 272,070 97, 826 44,820 1,675,769 38,237 102, 203 142, .531 82,972 74, 878 334,876 45,513 118,075 551,675 96, 714 96,990 93,780 141,300 48, 649 46,900 87, 275 131, 489 49,000 41,800 406,905 72, 584 163,362 22, 200 104, 482 31,000 284,776 60,000 ' 361,262 27, BOO 6.24 6.50 3.63 16.78 7.29 3.13 2.08 8.13 13.37 5.50 7.97 2.55 2.99 4.54 9.77 12.77 10.67 16.79 5.06 3.45 7.57 6.86 7.01 5.87 4.29 18.46 2.71 9.69 8.13 3.90 6.34 8.73 3.24 11.97 27.53 7.09 4.14 9.22 8.14 6.86 5.95 7.82 11.06 3.98 4.60 11.43 14.50 11.01 1.50 4.95 1.98 4.70 3.03 16.08 2.14 311.76 205. 48 140. 75 303.01 179.58 136. 78 100.71 177.99 362.82 144.57 208. 40 107.76 95.56 111.42 154. 71 286.09 196.61 460.73 184. 48 125.89 305.03 161.59 142.69 137.54 132.28 410.26 144.86 198.75 165.82 123.70 148, 41 192.88 93.84 268.06 395. 14 173. 16 130.94 210.78 159.78 183.72 154. 09 169. 61 246.09 110.03 159.07 277.06 477.06 260.72 93.40 - 116.29 84.49 106.79 161.69 257.98 81.37 1,978,990 1,338,140 613,334 2,371,163 1, 199, 885 783,803 741,625 1, 775, 725 1,242,929 1,289,790 1,357,075 666,317 657,043 1,036,384 2,043,895 2,117,358 1, 630, 714 1, 354, 683 1, 183, 601 691,416 1, 109, 835 1, 197, 820 1,338,825 1,318,509 820, 835 3, 404, 575 587, 930 1,184,335 1,510,401 724, 851 671,376 2,275,2,51 735, 643 2, 107, 670 4,940,870 1,255,660 733,910 1,267,717 1,775,980 1,081,756 821, 638 1,836,062 2,161,345 898,908 900,638 1,897,680 2, 483, 490 1, 678, 259 282, 100 964, 571 460, 119 1,358,120 671, 190 2,901,570 430, 682 1,986,860 2,051,150 1, 160, 450 6,418,900 2,299,370 668,380 488,380 1, 856, 310 2, 774, 930 1,417,050 1, 503, 170 792,910 734, 420 1,513,210 1, 812, 900 2,012,360 2,065,380 2, 970, 780 909,950 739,460 1,496,790 1,924,870 1,775,830 1,713,030 1,352,150 948, 450 621, 150 1,881,840 1, 950, 690 896,310 1,200,460 2,410,360 1,131,820 2,264,700 5,130,050 1,753,120 677,550 2,021,490 2, 673, 670 1,769,040 1,326,830 2,164,650 3,537,030 2,052,090 1,564,990 1,203,850 2,881,620 1,804,960 816, 140 1, 153, 250 968, 110 1,012,920 694, 640 3,250,990 688,310 12,973 19, 734 Baxter Benton . 9,298 31,611 16,396 Bradley 9,661 CalhoLin Carroll Chicot. 8,539 18, 848 14,628 Clark Clay . . 21,289 15,886 Cleburne 9,628 11, 620 22,077 19, 772 Craighead 19, 505 21,270 14,529 Cross 11,061 Dallas 11,518 Desha 11,511 19,451 20,780 17, 395 Fulton 12,917 18, 773 7,671 16,979 24, 101 12, 748 14,076 22,557 13,506 18,383 40,972 17, 448 10,594 16, 491 19,409 13,389 T.ittlp River 13,731 20,563 22, 544 19,864 11,377 17,558 16,384 16,816 9,444 16,609 12,538 20,892 7,294 26, 661 PiliO 10,301 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 Rxclusive of property not distributable into counties. 3 Not reported by counties. VALUATION OF NATIONAL WEALTH. 47 Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. ARKANSAS— Continued. Poinsett Poll!: Pope Prairie Pulaski Randolph... St. Francis. Saline Scott Searcy Sebastian... Sevier Sharp Stone Union Van Buren. . Washington White Woodrull... Yell ESTIMATED TRUE VALUE Or KEAL PEOPERTT AND IMPKOVEMENTS.l Aggregate value. Total. Ji, 502, 844 2, 502, 004 3, 465, 498 2, 940, 945 40, 970, 216 2, 394, 009 3,905,305 1, 005, 598 1, 644, 532 1,157,037 13, 266, 909 1,714,078 1, 472, 383 699,921 1, 818, 102 1,217,001 9,463,005 4,327,559 5,039,920 4, 786, 824 Taxed. $2,619,134 2, 483, 600 3,309,348 2, 846, 861 42, 446, 136 2, 290, 964 3, 789, 863 1,501,108 1, 606, 157 1,094,537 11,652,909 1,652,108 1, 438, 510 684, 451 1,739,170 1, 190, 411 9, 242, 225 4, 197, 449 4, 909, 709 4,747,229 Exempt. S43, 710 78, 404 140, 160 94,084 4,630,079 103, 645 115, 442 104, 490 38, 375 62, 500 1,614,000 62, 510 33,873 16, 470 78,932 27,260 220, 780 130, 110 130, 157 39, 596 Average value. $5. 61 4.01 0.47 0.81 93.16 5.81 9.45 3.34 2.49 2,77 38.25 4.89 3.80 1.78 2.06 2.78 14.71 0.63 13.28 7.83 Per capita. S364. 82 139. 60 159. 13 247.66 743.54 139. 58 227.62 122. 36 124.75 96.52 359. 20 104. 94 120. 70 86.41 80.82 108. 53 276. 24 174.05 309. 12 210.41 Assessed valuation of taxed real property and improvements. 1 $1,262,724 958, 919 1, 416, 461 1,601,169 11, 164, 160 1,074,057 1, 003, 080 353, 285 793, 948 588, 461 4, 563, 720 845,531 584, 286 389, 335 1,024,246 357, 159 2, 630, 804 1,942,364 1,380,700 1, 654, 430 Reported value of farm lands and improvements $758,040 1,149,060 1,936,730 1, 625, 050 4,302,290 1,787; 650 1,993,960 1,203,140 1,141,720 1,076,160 3, 212, 400 1,182,640 1,299,070 665, 560 1,097,280 868, 420 6,317,410 2, 154, 420 2,330,020 2,286,000 Population. $7,025 18, 352 21, 715 11,875 63, 179 17. 156 17. 157 13, 122 13,183 11,988 30, 935 10, 339 12, 199 8,100 22,496 11,220 34, 250 24, 864 10, 304 22, 750 CALrFORjSriA. The state 2 SI, 991, 141, 240 Alameda.. Alpine Amador... Butte Calaveras. Colusa Contra Costa. Del Norte Eldorado Fresno Glenn Humboldt. Inyo Kern Kings Lalce Lassen Los Angeles. Madera Marin Mariposa. . Mendocino . Merced Modoc Mono Monterey. Napa Nevada Orange... Placer Plumas Riverside Sacramento San Benito San Bernardino - San Diego San Francisco . . . San Joaquin San Luis Obispo. San Mateo Santa Barbara . Santa Clara Santa Cruz Shasta Sierra Siskiyou . . . Solano Sonoma Stanislaus. Sutter 142,850,969 440, 997 6,820,248 19, 252, 248 6, 830, 581 13,723,134 21,162,351 2, 565, 508 4,051,158 64,976,511 12,955,418 23,901,986 2,999,309 24,846,591 8, 170, 129 4, 699, 419 4, 474, 653 312,748,414 6, 898, 204 16,406,053 2,086,183 12, 495, 277 19, 648, 798 4,099,555 1,300,157 24,023,173 20,011,210 8, 575, 167 27, 156, 405 9, 271, 405 2, 231, 165 33, 538, 226 67,069,849 9, 604, 832 49, 503, 434 61,048,331 491,985,245 60, 704, 687 15, 415, 891 18,250,630 29, 298, 987 85, 892, 516 20, 634, 486 9, 743, 623 2, 145, 839 13, 105, 638 31,644,862 47,592,134 18, 164, 182 9, 675, 827 398,011 $147,743,229 134, 225, 317 431, 297 5, 622, 762 18,768,684 6,666,243 13, 396, 231 20,545,096 2,610,971 4,520,534 63, 194, 463 12, 087, 218 22, 408, 299 2,912,404 24,4,38,079 7, 973, 782 4, 417, 578 299,701,813 6,001,601 14, 776, 703 2,029,248 12,019,376 19,072,878 4,011,748 1,232,926 23, 557, 295 18, 155, 793 7,925,850 26,104,726 8, 919, 304 2,157,055 32, 608, 148 47, 686, 429 9, 381, 882 47,907,918 58,819,044 422, 408, 864 55, 321, 207 14,821,395 17,758,333 28,2.57,368 77,936,188 19, 686, 299 9, 449, 133 2,091,713 12,764,293 25,049,605 46,421,989 17,764,289 9,475,582 8, 631, 652 9,700 197, 486 483, 664 166, 338 327, 903 617, 256 44, 597 124, 624 1,782,048 268, 200 1, 433, 687 86, 965 408, 512 196,347 129, 611 50, 975 13,040,601 230,643 629, 350 66,935 475,902 476,920 87,807 67, 232 46.5, 878 1,855,417 049,317 1,0.50,680 352, 101 74, 110 930,078 9, 383, 420 222,950 1,535,516 2,829,287 69,576,381 6,383,420 594, 496 492,297 1,041,619 7,956,328 948, 187 294,390 54, 126 341, 245 6, 496, 257 2, 170, 146 409, 893 200, 245 $19.93 $1,340.79 292. 10 0.97 14.39 18.12 19.71 46.42 4.03 4.05 13.96 15.94 10.08 0.40 4.82 10.86 5.63 1.55 116.29 5.23 43.85 2.16 6.38 15.81 1.71 0.67 11.24 40.09 13.78 56.57 10.61 1.29 7.16 89.17 10.81 3.88 11.36 16,355.89 07.94 7.28 06.71 17.39 104.36 76.04 3.93 3.49 3.42 54.77 45.90 19.49 24.31 1,097.24 866. 40 623.69 1,124.74 ■ 009. 87 1, 803. 64 1,172.09 1,001.28 517.60 1,462.02 2,515.62 881.86 685. 26 1, 607. 68 827.69 781.02 991.92 1,836.48 1,083.94 981. 15 441.99 610. 57 2,121.41 807.63 1,239.69 1,216.41 482.05 1, 378. 73 587.32 479. 10 1, 873. 90 1,242.95 1,448.04 1, 772. 47 1,766.86 1, 435. 27 1,712.31 926. 60 1,509.06 1,547.43 1,426.41 959.21 562. 62 534. 19 772. 64 1,306.58 1,236.80 1,902.01 1,643.87 $941, 272, 127 $707,912,960 1, 486, 063 74, 599, 870 248, 157 3,748,6,58 10, 845, 830 4, 443, 495 32, 236, 900 243,500 2,680,780 13, 895, 400 1, 820, 700 130, 197 509 11,116 17, 117 11,200 9,930,409 11,058,820 1,000,695 3,0.53,715 23, 870, 270 11,723,770 17,228,900 809, 670 2,112,360 37,293,070 7,364 18, 046 2,408 8,986 37, 802 8, 458, 145 14,051,409 1,342,291 10,910,027 5,773,919 9,193,340 10,807,730 1,901,810 11,068,660 4, 232, 330 5,150 27, 104 4,377 10, 480 9,871 2,611,319 2,003,703 83,703,005 4,311,090 10,102,795 2,943,460 3, 657, 520 70,891,930 5,021,820 9, 244, 470 6,017 4,511 170, 298 0,304 15, 702 1,799,624 8, 065, 499 10,620,734 1, 730, 186 821,950 959,730 0,921,340 3 19, 433, 090 3, 347, 200 606,420 4,720 20, 405 9,216 6,076 2,167 14,559,585 9, 265, 190 5, 283, 900 9,027,610 0,103,045 10, 980, 400 11,107,370 1,504,600 20,710,080 5,838,350 19, 380 16, 451 17, 789 19, 696 15,786 1,704,035 9,440,161 27,968,580 5, 030,. 500 12,077,515 1,598,640 20,487,960 17,349,500 7,909,530 23,573,490 4,657 17,897 45,916 6,633 27,929 16,005,182 288, 530, 045 25,601,930 9, 028, 817 11,942,085 10, 304, 180 2,083,130 28,006,720 12,406,000 9, 634, 530 35,090 342, 782 35, 452 16,637 12, 094 11,237,180 40,027,150 8, 986, 280 5,820,396 1,278,205 16,224,730 47, 003, 050 10,540,430 3, 519, 120 744, 760 18,934 60,216 21,512 17,318 4,017 5,860,034 14,303,065 20,841,070 9,076,835 5, 102, 629 6, 140, 600 18, 809, 280 29,933,330 14, 912, 750 7,964,020 16,962 24, 143 38, 480 9,560 6,886 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned water works, and privately o-mied central electric light and power stations, which in certain states are classed as real property. 8 Exclusive of property not distributable into counties. 3 The excess of^value of farm lands over that of taxed real property represents the value of 1,200,000 acres of land in adjoining counties. 48 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. CALIFORNIA— Continued. ESTIMATED TRUE VALUE OF EEAL PEOPEETY AND IMPEOVEMENTS.l Assessed valuation of taxed real property and improvements. 1 Reported value of farm lands and improvements. COUNTY. Aggregate value. Average value. Population. # Total. Taxed. Exempt. Per acre. Per capita. Tehama 518,468,498 2,833,583 24, 232, 561 7,743,776 23,130,095 22,614,072 6, 532, 241 $18,201,645 2,788,903 23,686,271 7,538,778 22,644.675 22,077,282 6, 221, 879 $266, 863 44, 680 646,290 204,997 486,620 436,790 310,362 $9.59 1.35 -7.65 6.48 21.00 35.32 16.05 $1,079.67 646. 49 1,318.78 693.61 1,609.96 1,653.26 757.80 $8,014,815 1,206,796 11,822,867 5,022,505 6,064,513 13, 404, 643 3,968,035 $13,811,980 755,000 17,276,660 1,682,110 20,040,540 17,841,870 4,012,280 297,610 10, 996 Trinity 4,383 18,375 11 166 Tulare Tuolumne . 14,367 13 618 Yolo Yuba 8,620 COLORABO. The state. Arapahoe, Archuleta. Baca Bent Boulder... Chaffee Cheyenne . . . Clear Creek. Conejos Costilla Custer... Delta Dolores . . Douglas . Eagle El Paso.. Elbert... Fremont . Garfield . . Gilpin Grand . . . . Guimison. Hinsdale . . Huerfano. Jefferson. . Kiowa Kit Carson . La Plata Lalce Larimer ... Las Animas. Lincoln Logan Mesa Mineral Montezuma. Montrose. . . Morgan Otero Ouray Paris PhUlips.. Pitlcin... Prowers . Pueblo . . . Rio Blanco . . Rio Grande. Routt Saguache . . . San Juan San Miguel. Sedgwiclc... Summit Teller Washington Weld Yuma Indian reservations. 2$441, 126,623 191,551,420 1,790,259 389,746 1,791,045 12,506,968 2,744,672 555,679 2,866,920 3,411,608 2,485,992 1,361,439 4,533,432 383,080 3,047,714 671,079 26,411,643 2,463,294 10,786,819 2,741,913 2,672,688 635,953 3,204,845 674,751 3,176,393 10,960,368 494,658 847,519 4,539,056 4,602, .308 11,664,871 11,323,691 1,210,779 2,698,674 8,682,498 436,661 853,758 2, 652,. 325 2,104,388 4,667,064 2,222,484 2,025,907 999,604 2,886,281 3,629,119 31,003,162 1,3.39,816 2,908,684 2,708,263 . 2,933,148 1,579,905 2,369,738 035,747 897,307 11,807,910 1,207,460 20,042,144 1,232,115 $402,783,302 169,591,878 996,204 384,118 1,659,960 11,153,048 2,524,277 533,379 2,696,070 3,286,215 2,454,852 1,301,344 4,420,682 334,580 2,967,239 631,269 26,447,833 2,433,134 9,708,240 2,618,190 2,160,028 627,528 3,046,100 624,631 3,077,176 10,300,008 481,068 812,704 4,273,880 4,130,358 10,885,171 10,086,374 1,010,559 2,624,209 5,387,797 423,736 825,018 2, .578, 360 2,107,838 4,469,664 2,046,654 1,972,506 971,701 2,6.36,910 3,463,480 28,349,412 1,289,110 2,786,239 2,782,160 2,879,442 1,475,505 2,176,550 012,192 834,645 11,111,000 677,361 19,967,461 1,187,160 $38,342,221 21,959 794 5 131 1,352 220 22 171 126 31 60 112 39 963 30 1,078 123 512 158, 50 99 060 13 34 266 471 079 637 200i 74, 294 12 28 73 56 197 175 63 27 249 75 3,253 60 123 16 53 104 183 23 62 696 690 674 44 SO. 65 I $817. 35 63.37 2.31 0.24 1.87 26.02 3.50 0.49 10.54 3.79 2.22 3.06 6 90 0.60 6.36 0.66 19. 34 I 2.08 11.40 1.41 32.12 0.63 1.63 0.90 3.23 19.96 0.43 0.61 3.84 18.30 4.17 3.68 0.74 2.43 2.68 0.78 0.63 1.81 2.68 3.57 0.62 1.52 2.31 4.59 3.44 20.18 0.64 3,41 0.63 1.66 5.64 2.81 1.86 2.33 33.48 1.84 8.23 1.66 1,251.84 845. 66 513. 50 587.42 580. 48 387. 39 1,108,94 404. 82 387. 95 536. 70 463. 55 826. 21 337. 81 976. 83 223. 10 835. 76 794, 35 689. 87 469. 91 399. 49 868. 24 601.17 357. 21 378. 37 1,177.77 705. 65 536. 40 646. 96 264. 92 950. 43 618. 44 1,307.54 819. 74 613. 20 228. 26 279. 19 584, 86 662, 30 405. 00 469. 77 676. 76 631. 46 411. 16 937. 10 917.42 792. 79 712. 91 764. 34 761. 26 674. 60 438. 69 664. 73 327. 00 407.14 1,021.32 1,228. 11 712. 62 $124,013,520 66,530,626 216, 237 75,023 434,090 3,992,000 884, 470 309,744 1,347,535 1,095,405 676,454 416,032 671,320 167,290 707,665 210,423 8,482,611 602,410 2,427,060 872,730 1,080,014 156,882 761,526 174,877 769,294 2,405,420 204, 184 248,154 1,315,040 1,376,786 2,823,650 3,740,231 336,853 541,403 1,500,779 105,934 275,206 699,344 399, 666 1,227,565 341,109 394,601 465,597 685,980 863,370 9,449,804 374,634 928,413 656,432 1,151,777 295, 101 435,310 244,877 166,929 2,222,200 210, 230 4,700,438 365,280 $106,344,036 13,762,240 349,390 107,910 1,209,020 5,231,490 610, 090 172,000 89,370 2,089,580 1,811,080 1,009,880 3,060,030 27,430 2,311,540 3 958, 475 3,037,499 2,044,510 3,560,170 1,774,580 81,450 566,030 731,475 53,070 827,620 7,049,200 176,880 252,570 839,715 490,990 7,026,733 1,868,020 352,910 1,640,260 2,662,345 69,099 570,980 1,789,180 1,602,140 3,995,630 456,715 1,526,233 328,690 679,250 2,919,258 3,919,720 1,032,230 1,948,965 1,968,870 2,.377,633 2,525 549,016 369,475 186, 160 298,025 354,630 11,094,640 469,700 5,170 639,700 163,017 2,117 759 3,049 21,544 7,085 601 7,082 8,794 4,632 2,937 5,487 1,134 3,120 3,008 31,602 3,101 15,036 6,835 6,690 741 5,331 1,609 8,396 9,306 701 1,5S0 7,010 18,064 12,168 21,842 926 3,292 9,267 1,913 3,058 4,535 3,268- 11,522 4,731 2,998 1,583 7,020 3,766 34,448 1,690 4,080 3,661 3,853 2,342 5,379 971 2,744 29,002 1,241 16,808 1,729 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states arc classed as real property. 2 Exclusive of property not distributable into counties. 8 The excess of value of farm lands over that of taxed real property represents the value of exempt land in farms. VALUATION OF NATIONAL WFALTH. 49 Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. CONNECTICUT. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.! Assessed valuation of taxed real property and improvements.! Reported value of farm lands and improvements. COUNTY. Aggregate value. Average value. Population. Total. Taxed. Kxempt. Fer acre. Fer capita. 8728,076,978 15637,150,065 J90,926,913 $236. 02 3801. 48 1611,225,711 J97, 426,068 908,420 Fairfield 149,288,866 174,801,128 37,622,486 24,269,305 253,447,829 52,445,132 13,517,124 22,685,118 138,934,690 167,471,804 35,471,153 21,231,379 207,457,968 43,513,650 12,769,048 20,300,373 10,354,166 17,329,324 2,151,333 3,037,926 45,989,861 8,931,482 748,076 2,384,745 363. 91 403. 44 63.14 101. 66 647. 08 120. 33 50.89 68.83 810. 46 894. 21 690. 88 681. 16 941. 61 633. 72 551. 20 484.09 120,812,774 102,149,395 29,569,294 17,692,816 180,398,233 33,056,348 10,640,873 16,916,978 22,835,740 21,894,308 13,356,920 5,085,710 13,752,260 8,710,400 4,879,310 6,910,420 184,203 195,480 63,672 41,760 Hartford . ... Litcbfleld Middlesex 269,163 82,758 New London Tolland 24,523 Windham 46,861 DELAWARE. The state S125, 476, 490 8116,972,707 $8,503,783 ?99.77 $679. 22 $66,231,376 $34,436,040 184, 735 Kent. 22, 453, 470 90,068,610 12,954,410 20, 876, 570 83, 640, 627 12, 655, 610 1,576,900 6,528,083 398,800 57.05 324. 27 22.22 685. 35 821.07 306.42 10, 743, 767 2 46,933,479 8, 554, 140 9, 756, 570 15,873,860 8,805,610 32 762 109, 697 42,276 DISTRICT OF COLUMBIA. The district . $746,628,8 $358,703,622 $387,925,184 $19,443.46 $2,678 $179,351,811 278,718 ELOEIDA. The state » $177, 867, 193 $168,59.3,885 $9,273,308 $5.07 $336. 62 -560,175,465 $40,799,838 528,642 6,456,755 1,731,701 1,614,183 4,820,364 1,113,625 2, 472, 909 1,566,103 2,834,773 5, 140, 242 6, 4.55, 242 21,297,390 10,481,329 1,35.3,867 1,776,791 1, 593, 385 1,350,773 17,250,231 634,816 2, 193, 5.33 1,901.587 1,703, .381 4, 520, 208 3, 501, 231 3, 193, 451 1,717,074 699, 199 1,990,996 5,717,146 6,743,038 6,862,221 2, 166, 189 7,263,184 4, 4.33, 931 1,584,959 6, 182, 518 5,202,304 4, 449, 864 1,716,902 1,712,297 1,629,6:» 1,100,531 5, .554, 780 541,9.38 1,775,654 1,964,963 6, 120, 240 1,713,044 1,567,630 4, 748, 250 1, 104, 330 2,447,610 1, 604, 100 2,734,880 6,117,262 6,398,800 18, 459, 603 9, 221,. 591 1,275, .360 1,708,480 1,537,016 1,320,260 16,666,420 620,990 2,135,204 1,820,520 1,678,866 4, 399, 636 3,472,920 .3,048,420 1,676,860 686,848 1,924,840 6, 670, 300 6,449,084 6, 265, 371 1,994,978 6,968,790 4,356,4.36 1,534,600 6,088,170 5,065,260 3, 643, 490 1,662,658 1,074,3.32 1,467,000 1,078,260 5, 382, 180 524, 020 1,738,914 1,915,274 330, 515 18,657 46, 653 72, 114 9,295 25, 299 62,003 99,893 22,980 56, 442 2,837,887 1,259,738 78, .507 68,311 66, 370 30,513 584,811 13,826 68,329 81,067 24,515 120, .573 28, 311 146,031 40,224 12, 351 66, 155 46,846 293,964 696, 850 171,211 294, .394 77, 495 60, 3.59 94, .348 137,044 806, 374 54,244 37,965 62, 636 22, 271 172, 600 17,918 36, 740 49,689 7.86 4.63 4.57 3.13 1.63 6.31 3.93 5 59 1.82 2.69 40.48 24.62 2.89 200. 24 383. 46 166. 79 934. 64 217.00 458. 71 277. 92 165. 83 1,037.38 802. 19 636.01 370. 19 276. 86 2, 042, 080 309,717 783, 706 1, 682, 760 552, 165 815,870 752,050 1,0:38,.850 1,705,754 1,699,700 6, 402, 020 3,161,670 637, 680 554, 240 542, 640 660,130 6,555,140 310, 495 1,067,602 910, 260 646,862 1, 466, 545 1,167,640 1,524,210 784,676 343, 424 962, 420 l,134,0(i0 2,618,190 1, 474, 205 997, 489 2, 322, 930 978, 315 767, 300 2,058,780 1, .5.32, 630 1,821,745 831,329 8,37, 166 733, 500 539, 130 1,794,060 262,010 869, 4.57 932,915 2,148,990 298, 280 764,060 2, 132, 760 220,980 497, 370 260, 250 1, 100, 300 1,087,660 2, 258, 700 1,. 375, 960 466, 310 29,150 1, 655, 620 870, 400 260,950 3,179,040 331,330 1,284,170 921, 680 316, 110 1,582,020 916, 190 1, 454, 185 402,680 92, .380 1,116,583 1,600,860 1,920,860 225, 310 198,070 2,828,400 489,250 585, 120 1,265,380 698,710 272, 540 265, 870 666, 470 830,070 252, 270 936, 430 160, 380 .370,640 .339, 110 32, 245 4,616 10,295 5,168 Bradford 6,132 5,391 5,635 17, 094 Clay Columbia Dade 4,965 8,047 39, 733 28, 313 4,890 Pranklin 15,294 11,881 4.90 4.44 20.69 2.28 3.56 5.01 2.21 6.26 1.18 6.84 2.37 1.51 4.49 7.01 6.42 9.53 5 25 8.63 3.79 3.30 4.91 10.53 9.01 1.76 4.47 3.47 1.66 0.68 1.41 2.00 2.16 134. 11 371.30 479. 00 81.79 93.83 117. 41 341. 66 605. 36 1,140.09 160. 58 199. 69 236. 54 128. 90 1,226.07 276. 32 381.11 224.38 638.68 1,287.44 261.80 495. 71 446. 89 485 63 166. 80 276. 76 105. 10 275. 20 555. 31 105. 25 189. 99 193. 52 3,638 Hillsboro 36,013 Holmes 7,762 23,377 Jefferson 16, 195 4,987 Lake 7.467 Lee 3,071 Leon 19,887 Levy 8,603 2,956 Madison 15,446 4,663 Marion. 24, 403 Monroe 18, 006 Nassau 9,664 11,374 3,444 Pasco 6,064 Polk 12, 472 11, 641 St. .John 9, 165 10,293 Sumter. 6,187 Suwanee 14, 5.54 Taylor 3,999 10,003 Wakulla 5,149 Walton Washington 9,348 10,154 1 Exclusive of railroads, street railvi'ays, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 Including personal property. ■ 3 Exclusive of property not distributable into counties. 932—07 4 50 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OP FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. GEORGIA. The state . Appling. . Baker Baldwin. Banks... Bartow.. Berrien . Bibb Brooks. . Bryan.. Bulloch. Burke Butts Calhoun. . Camden . . Campbell. Carroll Catoosa Charlton Chatham Chattahoochee . Chattooga , Cherokee... Clarke Clay Clayton Clinch Cobb Coffee Colquitt... Columbia. Coweta Crawford.. Dade Dawson... Decatur... Dekalb Dodge Dooly Dougherty. Douglas Early Echols Effingham . Elbert Emanuel . . . Fannin. . . Fayette.. Floyd Forsyth. . Franklin. Fulton... Gilmer. . . Glascock. Glynn Gordon. . Greene Gwinnett. . . Habersham . Hall Hancock Haralson . Harris Hart Heard Henry Houston. Irwin Jackson.. Jasper. .. Jefferson. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.! Aggregate value. Total. $482,534,050 1,344,844 513,459 2,600,011 1,21)7,100 4,984,872 2,437,664 17,000,002 2,642,896 591,387 3,440,658 4, 484, 128 1,999,185 1,364,668 882, 591 1, 512, 897 3,903,660 1,003,670 .301,029 52,347,297 601,388 1,712,402 1,926,150 6,919,342 1,. 305, 742 1,724,886 709,826 4,471,788 1,600,888 1,740,999 1,229,252 4,552,098 1,142,412 945.295 616,531 3,718,089 6,602,136 2,243,500 3,848,729 3,027,560 1,709,229 1,684,098 340,. 377 798, 577 3,193,628 3,149,417 950, 506 1,404,088 8, 666, 742 1,112,712 2,290,919 87,322,164 920, 948 569,257 4,811,514 2, .330, 619 2,386,977 3, 249, 600 1,957,037 3, 568, 239 2, 160, 484 1,8.30,242 2, 149, 376 2,000,691 1,180,976 2,979,667 3,4.37,356 2,617,168 3,333,883 1,947,499 2,60.5,389 .Johnson 1,516,786 1,446,842 Inn", .... 1,4.32,680 1,404,630 LauronV 4,241,267 4,146,117 lee .... 1208:.397 1,101,166 LibertyV.".;;:;:;;::::::::::::: 1,195,875 1,142,044 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, stations, which in certain states are classed as real property . Taxed. 1439,869,341 1,295,103 481,124 2, 128, 582 1,230,962 4,789,610 2,377,614 15,148,002 2,429,778 557,412 3,353,365 4,301,785 1,885,212 1,323,357 844,273 1,438,129 3,704,292 966, 470 286,654 41,975,147 588, 338 1,628,771 1,805,288 6,944,990 1,218,977 1,641,844 677,538 4,265,988 1,622,216 1,685,804 1,168,666 4,261,973 1,113,637 894, 283 585, 945 3,499,889 2, 132, 693 3,747,640 2,896,927 1,632,044 1,603,842 327,965 764,792 3,024,590 3,069,319 866,306 1,. 3.33, 165 7, 782, 697 1,067,119 2,217,213 80,129,830 882,011 544,070 4, 446, 422 2,228,619 2,163,666 3,126,294 1,847,576 3,145.291 1,950,866 1,758,255 2,066,070 1,912,829 1,144,656 2, 886, 507 3,309,325 2, ,584. 840 3,207,189 1,893,564 2,429,207 Exempt. S42,( :,709 49, 741 32,3.36 471,429 36, 138 195,262 60,050 1,862,000 113,118 33,975 87,293 182,343 113,973 41,211 38,318 74, 768 199,368 37,200 16, 475 10,372,150 13,060 83,631 120,862 974,352 86, 766 83,042 .32, 287 206,800 78,673 55, 195 60, 586 290, 126 28, 875 51,012 30,686 218,200 313,656 110,907 101,089 130,633 77, 185 80,256 12,412 33,786 169, 038 80, 098 86,200 71,523 883,046 46, 693 73, 706 7,192,334 38,937 15,187 366, 092 102, 000 222,321 123,306 109, 462 422,948 209, 618 71.987 83,306 87,862 ,36,321 94,100 128,031 32, 328 126, 694 53, 936 176, 182 69,943 28,050 95,150 47,231 53,831 Average value. Per acre. Per capita. $12.1 2.71 2.19 16.25 9.17 16.06 4.70 104.58 8.58 2.16 5.49 6.72 17.46 7.73 1.92 11.53 12.55 9.27 0.44 204. 48 4.07 8.21 6.93 68.00 9.46 18.98 1.03 20.49 2.23 4.81 6.28 16.06 6.34 7.86 4.61 6.76 32.30 7.08 8.47 13.96 12.60 6.23 1.46 2.98 12.86 5.26 3.81 10.21 26 76 6.90 10.41 784. 14 3.20 9.20 16.06 9.41 9.32 9.96 8.22 12.42 6.45 10.14 6.91 12.16 5.90 13. 82 9.09 5.96 11.32 7.42 5.93 9.19 6.64 8.38 4. .33 1.91 8217. 72 109. 02 76.59 146. .33 120. 16 239. 39 125. 39 336. 81 136. 67 96.60 160. 95 148. 65 166. 13 147. 14 115. 09 158. 96 146.89 172. 36 83.81 734. 81 103. 87 1.32. 21 126. 36 390. 75 152. 40 179. 71 81.29 181.31 99.01 127.68 116.39 182. 23 110. 19 206. 49 11.3.29 126. 23 265. 35 160. 64 144.87 221.33 196. 46 113. 68 106. 07 96.82 161.87 148. 01 84.76 138. 89 261. 70 96.34 129. 43 744. 03 90.31 123. 84 336. 07 166. 07 144. 24 127. 01 143. 86 171.95 118.21 153.52 119. .35 138. 06 106. 66 160. 18 151. 82 191.80 138. 69 129. 66 143. 06 132. 95 107. 25 163.70 116.82 91.34 Assessed valuation of taxed real property and improvements.' J237,634,884 Reported value of farm lands and improvements. 8183,370,120 766, 787 364, 212 1,056,893 639,793 2,394,805 1,468,669 10,025,025 1,416,780 330,025 1,308, .376 1,853,419 832,691 689,994 506,564 922,469 1,831,994 579,882 179,368 21,881,803 366, 666 916,069 1,190,038 3,472,495 515,860 887,963 438,252 3,104,795 907,701 832,496 611,547 2,517,409 616,918 609, 273 384,226 2,020,721 3,773,088 967,601 1,889,884 2,172,695 816,022 1,024,165 210,504 606,016 1,363,042 1,142,710 432,653 666, 086 4,669,618 772,715 1,090,075 36,664,688 440, 565 246, 632 2,668,621 1,378,243 1,052,362 2,073,139 917,366 2,317,827 1,219,291 1,054,953 958,733 782,343 620, 409 1,444,961 1,810,353 1,183,536 1,775,862 921 , 891 1,240,024 592,725 749,936 1,771,088 763,423 644,131 867,810 308,740 1,012,650 1,128,270 2,438,980 1,534,360 2, 166, 770 1,761,560 464,020 2, 686, 410 2,858,160 1,314,290 824, 000 630,640 1,156,020 2,837,29P 797,530 173,910 1,7.32,840 628, 790 1,379,620 1,380,320 898, 690 861,500 1,367,280 392,310 2,468,920 1,159,870 906, 260 908, 960 2,313,940 931,630 498, 770 620,340 1,882,420 3,268,570 1,. 379, 780 2,200,850 714,320 934,930 851,210 223,460 491,240 1,901,730 2,413,400 625,080 1,237,600 2,886.890 981,630 1,894,540 3,2,36,160 659,570 431,800 376,940 1,802,080 1,645,710 2,645,060 999,690 1,631,320 1,531,790 966, 670 1,777,160 1,417,620 988,900 2,389,990 2,317,120 1,670,080 2,629,460 1,387,410 1,778,290 1,047,640 1,201,560 2,395,640 890,230 796, 400 Population. 2,216,331 12,336 6,704 17,768 10, 645 20,823 19, 440 50, 473 18,606 6,122 21,377 30, 165 12,805 9,274 7,669 9,518 26, 576 6,823 3,592 71,239 ,5,790 12,952 15,243 17,708 8,568 8,732 24,664 16,169 13, 636 10,653 24.980 10,368 4,578 6,442 29, 454 21,112 13, 975 26,567 13,679 8,746 14,828 3,209 8,334 19, 729 21,279 11,214 10,114 33, 113 11,550 17,700 117,363 10, 198 4,616 14,317 14,119 16, 542 25,686 13,604 20,762 18,277 11,922 18,009 14,492 11,177 18,602 22,641 13,645 24,039 15,033 18,212 11,409 13,358 25,908 10,344 13,093 and privately owned central electric light and power VALUATION OF NATIONAL WEALTH. 51 Table 19.— ESTIMATED TRUE VALUE OP REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES; 1900— Continued. GEORGIA— Continued . Lincoln Lowndes Lumpkin McDuffle Mcintosh . . . Macon Madison Marion Meriwether., Miller Milton Mitchell Monroe Montgomery Morgan Murray Muscogee . . . Wewton Oconee Oglethorpe.. Paulding Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph... Richmond . . Rockdale Schley Screven Spalding . . . . Stewart Sumter Talbot Taliaferro . . , Tattnall Taylor Tellair Terrell Thomas .... Towns Troup Twiggs Union Upson Walker Walton Ware Warren Washington . Wayne Webster White Whitfield ... Wilcox Wilkes Wilkinson. . . Worth ESTIMATED TRUE VALUE OF REAL PEOPEETY AND IMPROVEMENTS.' Aggregate value. Total. S792, 384 2, 879, 690 1,074,505 1,175,133 795, 426 2, 139, 773 1,718,458 1,301,147 3,505,429 539, 272 775, 541 2, 139, 933 3,121,365 2,377,353 2, 924, 124 1,499,340 12,331,185 2,774,290 1, 183, 186 2,693,222 1, 830, 594 721,768 1,217,723 3,010,192 3, 138, 348 3, 745, 928 1,926,920 574, 560 516, 308 2, 741, 807 22,893,318 1,273,198 860, 146 2, 688, 382 3, 884, 255 2, 190, 359 5,606,241 1, 374, 290 948, 616 2,672,66? 1,098,936 1,376,428 2,632,503 5, 760, 790 367,749 4, 705, 797 1,230,374 658, 981 1,907,463 2, 765, 442 2,906,635 2,477,236 1,566,452 3,819,913 1, 126, 920 691,023 715, 346 3, 020, 196 1,. 5.52, 7,50 4, 188, 959 1,378,701 2, 626, 277 S750, 309 2,697,990 988, 943 1, 112, 171 711,301 2,049,175 1, 664, 180 1,237,291 3, 387, 379 516, 353 748, 816 2,028,881 2, 804, 963 2,309,089 2, 750, 160 1,460,790 11, 1,37, 198 2, 464, 397 1, 144, 416 2,686,816 1,766,416 677, 895 1, 192, 345 2,910,824 2,910,973 3,524,421 1,799,864 558, 153 499, 715 2,470,045 17,303,456 1,207,430 820, 421 2,590,423 3,612,818 2,096,242 5,285,791 1, 284, 840 888,141 2, 590, 712 1,061,624 1,310,277 2, 496, 898 5,341,323 346, 336 4, 404, 154 1,186,611 619,213 1,791,426 2,627,242 2, 726, 625 2, 373, 830 1,486,340 3, 625, 434 1,071,890 663, 985 691, 758 2, 478, 956 1,468,619 3, 977, 097 1,329,263 2, 670, 565 Exempt. $42, 181 85, 62, 54, 63, 118, 23, 26, 111 256, 68, 173, 38, 1,193 309, 38, 106, 64 43, 26. 221 127, 16, 16, 271 5,689, 65, 39, 97 271, 135, 419 21 301 43, 39, 116, 138; 179, 103, 23, 641 Average value. $4.27 9.89 5.95 7.12 2.90 8.53 9.66 6.91 10.07 3.06 8.24 6.17 10.16 4.99 13.21 6.66 75.. 56 16.74 10.05 7.32 8.69 6.15 3.67 16.00 16.79 12.27 8.65 5.91 2.34 9.00 131.61 16.44 7.15 5.72 29.90 7.78 16.40 5.28 7.49 3.79 5.08 6.22 12.10 12.62 3.42 16.94 4.64 3.17 9.61 12.41 5.73 8.21 8.78 2.30 4.76 4.60 16.66 4.46 13.06 5.00 5.27 Per capita. $110.73 143. 73 144.56 119.86 121. 68 151.83 129.95 129.08 150. 20 85.34 114.67 144.91 150.92 145. 32 184.92 173.88 413.30 165.79 137.65 150.62 141.16 83.63 150.34 160.46 176.76 202.60 143.41 122.22 81.99 162.76 426.04 169.42 156.42 139.64 220.46 138. 14 213.88 112.67 119.90 130. 89 111.61 136.51 138.39 1&5.38 77.45 196.06 141.16 77.70 139.64 176.68 138. 79 180.02 136.65 136.33 119.26 104.42 121.00 208. 16 139.93 200. 76 120. 52 140. 71 valuation of taxed real property and improvements.: $445, 023 2, 007, 433 693, 360 612,429 454, 796 1, 192, 768 687,962 666, 644 1,277,774 416, 279 532, 965 1,145,613 1, 537, 817 1,120,917 1,637,000 704, 316 7, 357, 615 1, 428, 636 688, 992 1,032,661 883,208 406, 737 669, 105 1,525,589 1,746,584 1,3.35,614 1,214,483 327, 747 300, 490 1,277,830 13,042,765 812,637 479, 218 639, 295 1,806,409 1,103,285 3,036,066 729, 194 420, 920 1, 750, 481 632, 148 673,318 1,425,170 2,521,871 219, 339 2,013,788 447,440 314, 961 876, 860 1,313,621 1, 466, 716 1, 379, 332 818, 469 2,241,217 675, 419 415, 2.50 415, 066 1,. 552, 258 778, 695 1,664,754 631,179 1,197,840 Reported value of farm lands and improvements. J638, 050 1,002,460 364, 290 788, 990 319, 880 1,322,790 1,455,150 961,460 2, 747, 630 366, 140 723, 830 1,381,670 2,256,770 1,541,000 1, 714, 090 863,510 1,376,660 1,699,320 1,061,070 2, 221, 150 1,193,010 526,040 778, 260 1,880,830 1,499,050 2, 164, 840 1, 320, 300 469, 820 414, 600 1,617,070 1,417,330 834, 760 519,030 1,975, .590 1,410,890 1,627,760 2, .584,380 969,160 639, 810 1,921,510 791, 040 686, 400 1,690,140 2,185,310 266,570 2,176,060 861,450 526,850 1,194,120 1,676,450 2,043,650 507,930 1,088,080 2,557,770 692,330 603,460 611,880 1,209,190 844, 600 2, 532, 960 1, 128, 240 1,816,850 Population. 7,156 20,03ft 7,433 9,804 6,537 14,093 13,224 10, 080 23, 339 6,319 6,763 14,767 20, 682 16, 369 16, 813 8,623 29,836 16, 734 8,602- 17,881 12,969 8,641 8,100 18, 761 17,856 18, 489 13, 436 4,701 6,285 16,847 53, 735 7,515 6,499 19,252 17,619 15,856 26, 212 12,197 7,912 20,419 9,846 10,083 19,023 31,076 4,748 24,002 8,716 8,481 13, 670 15, 661 20,942 13, 761 11,463 28, 227 9,449 6,618 5,912 14,509 11,097 20, 866 11,440 18, 664 IDAHO. The state 2J68,363,259 .564,916,331 S3, 446, 928 $1.27 3422.. 59 $27, 069, 318 $42,318,183 161,772 Ada 7,598,134 3,523,435 1,661,497 3,257,271 1,332,785 749, 990 4,274,4.50 1,596,083 780, 133 894,564 6,723,209 3, 349, 602 1,537,141 3,125,040 1, 164, 835 701,414 4,039,060 1,459,708 745, 842 838,642 874,925 173,833 124, 356 132, 231 167,9.50 48, 576 235, 390 136, 375 34, 291 56, 922 10.09 1.76 2.69 1.18 0.33 0.28 6.03 0.55 0.26 0.57 657. 33 301.10 235.64 311.79 272.00 179.68 570. 15 403.97 380. 74 391.32 4, 033, 925 1, .500, 883 602,316 1,606,416 648, 165 246, 373 2, 019, .530 729, 854 335,965 419, 321 3,3.55,000 1,737.600 1,466,330 2, 825, 433 1,097,000 690, 590 3,132,330 1,281,430 403, 190 375, 780 11,559 11 702 Bannock Bear Lake 7,051 10,447 4,900 4,174 7 497 Bingham Blaine.. Canyon... 3,951 2,049 2.286 Custer... Elmore ^Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. 52 WEALTH, DEBT, AND TAXATION. •Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES; 1900— Continued, IB AHO— Continued. ESTIMATED TKUE VALUE OF REAL PROPEETY AND IMPROVEMENTS.! Assessed valuation of taxed real property and improvements.! Reported value ol larm lands and improvements. COUNTY. Aggregate value. Average value. Population. Total. Taxed. Exempt. Per acre. Per capita. $3,755,880 3,083,858 3,914,477 11,330,905 1,239,246 660,9(7 6, 390, 864 3,265,698 1,532,739 3,887,094 3, 643, 190 $3,694,956 3, 003, 910 3,821,402 10,891,205 1, 196, 845 613,270 6, 162, 188 3,167,968 1,474,919 3, 721, 761 3,483,425 $60, 926 79,948 93,076 439, 700 42,400 37, 707 228,666 97,740 67,820 166,333 159, 765 $0.96 0.44 1.09 15.89 0.43 0.31 7.03 1.89 0.30 1.30 1.96 $292.96 338. 11 383.17 842.38 359.62 364.90 464.86 366.58 402.93 326.28 529.38 $1,064,986 1,201,564 1,628,561 3,270,632 787, 398 246,308 2, 164, 926 938,9/9 664. 378 1,676,469 1,393,370 $3, 599, 970 2,715,840 1,645,745 6,449,030 816, 710 522, 170 4, 788, 160 3,062,520 711,460 302, 650 1,828,310 511,945 12,821 Idaho 9,121 10,216 Latah . 13,461 Lemhi . 3,446 1,784 13, 748 Oneida 8,933 Owvhee 3,804 11,950 6,882 ILLINOIS. The state. Adams Alexander. Bond Boone Brown Bureau . . Calhoun . Carroll . . ■Champaign . Christian. . Clarlt: Clay. , Clinton Coles Cook Crawford Cumberland. . Dekalb Dewitt Douglas . . . Dupage Edgar Edwards... Effinghara . Favette.. Ford FrankUn. Fulton . . . Gallatin . . Greene Grundy . . . Hamilton . Hancock- - Hardin.-. Henderson - Henry Iroquois - - . Jackson Jasper Jefferson . . - Jersey Jo Daviess. Johnson. . . Kane Kankakee. Kendall — Knox Lake Lasalle — Lawrence . . . Lee Livingston.. Logan McDonough. $4,265,537,126 60, 109, 829 7,654,301 7,488,831 16,880,661 7,829,070 41,266,909 4,412,068 19, 144, 013 17,063,981 65,343,300 31,474,559 12,269,835 8,693,286 10,954,523 25, 716, 274 1,812,772,979 10,403,378 8, 242, .597 36,621,871 20,696,571 22,241,212 27,425,959 28,607,277 4, 780, 533 9, 468, 472 12,343,670 25,4.58,214 5,216,409 34, 933, 877 6, 018, 275 17, 653, 150 21,232,246 5, 828, 599 29, 498, 367 1,582,317 12,018,979 39,239,250 62,360,095 11,209,350 9,299,034 9,718,177 10, 645, 087 19, 456, 097 3,840,271 61,436,951 36, 157, 867 15,117,352 46, 740, 707 32,008,5.53 76, 775, 860 8, 108, 202 37,588,682 69,776,823 36,2.54,890 27, 251,. 665 31,046,568 90,974,858 45,388,948 29,269,734 .39, 128, 120 $4,008,676,366 $256,860,760 44,587,471 7, 106, 816 7,245,099 16,296,686 7,590,685 40,093,940 4, 330, 298 18, 489, 057 16, 486, 236 62,756,681 30,599,062 11,790,436 8,325,476 10,297,336 24,601,674 1,666,924,148 10, 117, 142 7,881,732 35,281,159 20,079,699 21,812,686 26, 168, 613 27, 639, 247 4,615,057 9,071,405 12,006,265 24,940,242 5,019,974 33,841,419 6, 874, 238 17,141,513 20, 682, 516 5,660,277 28,971,007 1,. 531, 992 11,785,689 37,711,130 51,675,064 10,515,142 9,054,215 9, 282, 272 10,161,031 18,812,683 3, 703,. 593 56,024,166 35,041,590 14,788,709 44,624,780 29,938,313 72, 710, 558 7,901,622 36, 599, 472 57,785,776 34,388,750 26,237,195 30,108,234 85,915,779 43,286,023 27, 762, 2.52 37,461,466 5,522,368 647, 485 243, 732 583,976 238,385 1,172,969 81,770 654,956 577,745 2, 686, 619 876, 497 479,399 367, 810 667, 187 1,214,700 145,848,831 286, 236 360, 865 1,240,712 616,872 428, 527 1,257,346 968, 030 165,476 397,067 337, 405 517,972 196,525 1,092,458 144, 037 511,637 549, 729 168, 322 .527,360 50,325 233, 290 1, 528, 120 685,031 694, 208 244, 819 436,906 '485,056 642,414 136,678 6,412,785 1,116,267 328, 643 2,215,927 2,070,240 4,065,302 206, 580 989,210 1,991,047 1,806,140 1,014,370 938, 334 5, 059, 079 2,102,925 1,507,482 1,676,664 MoHenry McLean Macon Macoupin Madison 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power Stations, which in certain states are classed aa rcul property. $119.01 93.43 62.00 31.46 91.58 39.98 73.52 27.36 64.75 68.72 102. 10 71.48 37.23 29.02 34.37 77.27 2,852.42 36. 12 37.12 88.34 79. 27 82.74 123.. 50 68.98 32.20 30.44 27.87 82. 87 18.69 65.92 28.93 50.70 76.79 20.79 60. 25 12.74 51.88 72.99 72.85 31.39 28.89 25.74 46.21 46.34 17.65 177.77 81.64 72.90 101. 43 108. 02 103. 77 35.00 79.58 90.68 92.87 74.18 79.66 121.91 117.03 62.69 81.73 747. 26 394.88 465. 78 1,069.01 677. 43 1,003.77 494. 79 1,009.66 990. 82 1,372.12 959.88 610.64 444. 60 562. 69 753. 13 540. 72 611.20 1,150.08 1,086.63 1,164.64 972. 69 1,011.82 462. 11 462. 67 439.82 1,386.69 265. 13 756.13 380. 04 754.34 879. 69 288.59 915. 67 212. 45 1,109.17 979. 78 1,377.39 330. 94 461. 26 345.44 728. 59 793. 02 245. 12 779. 74 973. la 1,318.34 1,071.74 927. 68 ■ 874. 68 490. 72 1,2.57.40 1, 422. 07 1, 264. 12 959. 16 1,043.27 1,340.96 1,031.50 692.68 604. 82 $568,368,309 6,945,089 1, 189, 428 1,271,070 2,318,163 1,132,938 6,065,649 668, 100 2,413,716 2,289,765 7, 795, 861 4,707,548 1,624,027 1,061,923 1,581,772 3,775,281 224, 3.50, 491 1,341,796 943,920 5,600,184 3,024,051 2,912,241 3,570,070 4,131,427 713,301 1,297,769 2,291,272 3,588,524 882, 245 4,446,967 890, 036 2, 480, 682 2,984,490 970,888 4,298,369 293, 486 1,681,268 6,722,478 5,832,400 1,841,531 1,167,828 1,450,365 1,713,496 2, 664, 686 628,330 8,514,311 4, 132, 263 2, 250, 945 6,033,168 5,215,734 10, 492, 144 1,073,590 6,027,400 8,0.59,383 4,730,227 3,721,588 $1,765,681,550 3,956,404 11,319,602 6,157,329 4,162,092 6,605,195 22,172,230 1,928,220 5,894,670 10,947,420 6, .388, .570 33,307,370 3,906,940 14,486,360 11, 194, 720 50, 288, 780 24,359,380 10,110,960 6,527,960 8,345,000 18, 432, 840 77,105,220 8,425,560 7,126,290 26,2,55,700 17,022,020 18,581,280 16,319,230 23,320,020 3,915,900 6, 907, .540 10,014,380 21,460,690 4, 278, 100 25,525,340 4, .566, 230 13,607,060 16,284,240 4,541,090 23,946,960 1,216,260 10,331,140 28,722,310 45,304,330 7,377,960 7,701,230 7, 266, 670 7,550,020 16,275,770 3,040,510 22,262,100 25,483,270 13,503,880 27,265,930 17,407,800 52,393,040 6,968,460 28,062, SIO 50,378,640 28,835,740 21, 603, .530 22,833,1.50 61,161,240 25,012,910 21,204,480 22,660,040 4,821,550 67,058 19,384 16,078 15,791 11, 557 41,112 8,917 18,963 17,222 47,622 32, 790 24,033 19,563 19,824 34,146 1,838,735 19,240 16,124 31,766 18,972 19,097 28. 196 28, 273 10,345 20, 465 28,065 18,369 19,675 46,201 15, 836 23,402 24, 136 20. 197 32,215 7,448 10,836 40,049 38,014 33,871 20, 160 28, 133 14,612 24,533 15,667 78, 792 37, 164 11,467 43,612 34,504 87,776 16,523 29, 894 42,035 28,680 28, 412 29,769 67,843 44,003 42, 256 64,694 VALUATION OF NATIONAL WEALTH. 53- Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES; 1900— Continued. ILLINOIS— Continued. Marion... Marshall . Mason . . . Massac... Menard . . Mercer Monroe Montgomery . Morgan Moultrie Ogle... Peoria . Perry . . Piatt... Pike... Pope Pulaski . . . Putnam... Randolpli. Richland.. Rock Island . St. Clair Saline Sangamon. . - Schuyler Scott Shelby Stark Stephenson - Tazewell Union VermiUon. Wabash... Warren . . . Washington . Wayne White Whiteside Will Williamson. Winnebago . Woodford. . ESTIMATED TRUE VALUE OF EEAL PBOPEETY AND IMPROVEMENTS.! Aggregate value.' $12,867,319 19,101,284 18,621,038 4,536,284 16,033,100 19,359,123 9,282,803 21,746,071 .33,724,672 14,393,959 34,037,663 66,004,219 6,926,438 22,981,328 21,065,774 3,007,831 4,411,549 0,373,462 13,142,510 8, 473, 899 33,416,879 48, 377, 755 6,063,994 72,529,728 13,138,531 9,135,250 24, 202, 442 13,943,098 32,746,529 38,744,117 7,426,744 53,810,336 7,530,400 28, 070, 934 11,089,983 11,167,688 11,228,218 33,271,724 67, 029, 803 7,042,710 43,270,142 29, 309, .558 $12,352,052 18,733,917 18,003,533 4,306,474 14, 064, 088 18,830,451 8, 845, 792 20,938,229 30,502,010 14,163,647 33,090,914 62, 072, 472 6,573,913 22,664,969 20, 192, 207 2,906,386 4,261,141 6,246,937 12,046,548 8, 123, 196 30,012,092 45,074,773 5,810,057 02,933,300 12,8.!2,229 8, 815, .588 23,639,621 13,606,823 31,270,204 37, 860, 446 7, 199, 104 61,801,218 7,215,421 27,213,924 10,810,123 10,9.33,848 10,930,137 32, 2.37,. 681 03,693,527 0,743,890 40,204,992 28,745,596 Exempt. $614,667 307,367 457, 505 229, 810 379,012 628,672 437,071 808, 442 3,102,662 240,312 946, 749 3,991,747 352,526 410,359 873, 607 102, 445 150, 408 126,525 495,908 350, 703 3, 404, 187 3,302,982 253,937 9,696,428 310,302 319,602 .562, 821 336,276 1,476,326 883,072 227,580 2,009,117 314,979 857, 010 279,860 233,840 298, 081 1,0.34,143 3,336,336 298,820 3,005,150 503, 902 Average value. Per acre. $35.27 76,53 60.77 29.78 74.81 64.21 37.67 48.40 93.76 63.53 167.86 25.17 81.61 40.39 12.91 35.90 56.58 35.41 36.78 118.07 111.10 24.93 131.78 47.74 66.98 48.48 74.01 91.80 93.13 29.01 90.60 62.06 81.22 31.22 24.1)7 34.27 74.27 125. 43 24. 90 125.20 85.44 Per capita. $422. 63 1,106.86 1,058.89 346. 02 1,048.03 924. 28 670.39 705. 24 963. 40 945. 48 1,168.61 745. 58 349. 29 1,297.94 666. 74 221.41 303. 12 1,342.91 409. 30 616.98 604. 84 658. 09 279. 04 1,013.08 814 69 873. 77 753. 30 1, 308. 85 937. 41 1,106.26 328. 47 819.84 598. 46 1,211.89 667. 96 404. 26 442.30 958. 50 896. 56 263.37 904.38 1,343.12 Assessed valuation ol taxed real property and improvements.! $1,798,057 2,722,963 2,227,316 4.56,678 2, 227, 065 3,061,862 1,312,432 3, 186, 945 4, 897, 768 2,483,096 4,946,325 10,620,768 1,301,766 3,223,567 2,653,386 560,352 796, 475 869, 270 1,967,670 952,309 4, 848, 577 9, 449, 972 901,930 10,385,033 1,6.3,067 1,208,430 3,471,310 1,916,454 4,600,239 4,392,163 1,131,944 7,205,248 934, 640 3,800,131 1,838,348 1,510,200 1,550,374 6,068,802 8, 481, 162 1,237,411 0,690,015 3, 884, 540 Reported value of farm lands and improvements. $3, 080, 710 16,041,550 13, 899, 0.50 2,708,000 12, 189, 630 16, 193, 470 7,023,000 16, 887, 750 21,288,810 12,611,960 28,031,830 22, 479, 940 4,793,130 19,659,200 10,681,930 2,359,480 2,484,470 5,689,930 9,276,000 0,334,200 12,694,280 21,421,720 4, 720, 210 35,622,400 10,906,030 7,148,850 20, 109, 870 11,832,920 22,113,850 29,129,070 5,168,630 37,023,400 5, 181, 150 21,933,460 8,146,970 8,982,180 9, 133, 140 23,776,770 38,853,710 6,393,380 18,777,3,50 24,691,960 Population.. 30, 446- 16,370 17, 491 13,110 14,336 20,945- 13, 847 30,836 35,006 16,224 29, 129- 88,608- 19,830 17, 706 31,595- 13,585- 14,554 4,746 28, 001 10,391 66, 249- 86,086 21,686 71,693 16, 129 10, 466 32, 126 10, 186 34,93S 33,221 22,610 66, 635 12,58* 23, 163 19,526- 27,626 25,386 34,710. 74,704 27, 796. 47,845 21,822 IXDI.VX TKRIJITORX. 540,803,440 392,000' t 40,863,440 INDIANA. The state $1,500,283,883 $1,394,701,020 $106,. 582, 8.57 $65. 33 $596. 19 8866,. 582, 188 $841,735,340 2,516,462' Adams 12,477,799 00,207,407 16,966,086 18,057,0.30 7,452,033 17,109,089 2,160,296 13,729,878 24,727,428 12,601,900 11,948,249 19,176,779 2,360,1.56 11,843,470 9,761,847 11,462,687 13,910,694 23,097,986 7,918,945 27,005,517 11,725,009 52,400,787 15,216,441 17,776,130 0,939,033 16,495,469 2,061,846 13,212,258 22,045,228 10,. 546, 420 11,335,989 18,281,019 2,247,704 10,872,990 8,902,287 10,794,219 13,042,034 21,439,985 7,. 501. 995 25,766,817 762, 790 7,806,620 738,646 280,900 513,000 613,620 108,450 617,620 2,082,200 1,950,480 612,260 894,760 112,452 970,480 789, .560 658,468 868,660 1,6.68,000 410,9.50 1,838,700 58.20 142.64 62.32 68.81 69.72 02.61 10. 65 67.98 91.99 62.09 62.29 74.53 12.13 43. 04 49. 31 46. 60 58. 90 91.37 29.11 92. 7(i 661. 25 779. 18 648. 74 1,37.5.98 432. 93 0.50. 02 222. 09 688.11 716. 80 392. 71 348. .50 679. 94 176.11 395. 92 439. 39 580. 78 541.04 465. 46 389.00 612. 75 6,068,845 30,115,396 10,681,670 9,405,360 4,629,396 10,938,640 1,297,816 8,156,715 12,932,740 8,162,090 7,955,080 11,354,670 1,272,045 7 822,295 4, .346, 405 7,693,670 8,557,765 14,765,830 3,512,170 14,346,780 9,370,630 19,272,670 10,965,340 15,767,120 4.470,020 13,855,800 1,877,090 11,617,450 12,164,990 i 5,933,390 7,842,080 14,113,920 1,7.55,. 390 7,787,0sj0 5,607,660 1 8,926,470 9,630,230 12,826,720 5,724,220 15,055,310 1 22,232 Allen 77,270 24,594 Benton 13,123 Blackford 17,213 Boone. 26,321 Brown 9,727 Carroll IB, 95a Cass... 34,646 Clark . - -. 31,835 Clav 34,285 Clinton 28,202 13,470 Daviess 29,911 Dearborn 22,194 Decatur 19,. 518- Dekalb 25.711 49,624 Dubois 20, 367 Elkhart 45,062 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which In certain states are classed as re^l property. 2 Exclusive of property not distributable into nations and reservations. 54 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OP TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. INDIANA— Continued. Fayette... Floyd Fountain. Franklin. . Fulton Gibson,. . . Grant Greene Hamilton, Hancoclc . . Harrison Hendricks . , , Henry Howard Huntington . Jackson., Jasper... Jay Jefferson. Jennings . Johnson. . . Knox Kosciusko. Lagrange . . Lake Laporte . . . Lawrence . Madison . . Marion Marshall. . Martin Miami Monroe Montgomery. Morgan Newton. Noble... Ohio Orange. . Owen Parke . , Perry. . Pike... Porter, Posey, . Pulaski.,, Putnam . . . Randolph. Ripley Rush St. Joseph. Scott Shelby Spencer Starke Steuben Sullivan Swit;^erland. Tippecanoe. . Tipton Union Vanderburg- Vermilion , . . Vigo Wabash Warren Warrick Washington . ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS. ^ Aggregate value. Wayne.. Wells... White... Whitley. S8, 408, 748 14,.543,853 14,198,932 7,872,866 11,698,328 15,207,774 24,742,960 10,370,385 18,643,389 13,646,150 6,112,074 14,175,464 16,714,664 16, 229,. 544 15, .597, 964 11,402,413 13,586,472 12,689,058 8,643,695 5,805,287 13,928,490 18,921,9.52 16,897,590 11,519,416 20,748,578 25,483,687 7,975,460 29 902,374 189,156,080 14,371,397 3,623,451 16,335,032 8,310,374 22,881,475 9,628,4.35 13,367,425 14,801,640 2,233,804 4,. 303, 985 5,771,713 10,028,360 4,386,478 6,043,579 14,683,250 14,125,207 8,312,545 12,799,111 15, .574,241 7,3.34,460 16,988,131 43, S61 , 490 2,386,017 18, 740, 804 6, 822, 708 6, 148, 790 8, 832, 004 12,096,110 4, 229, 066 31,655,030 11,620,317 6, 102, 393 40,649,03b 8,946,045 38, 130, .386 17,477,753 13,146,362 7,215,718 b, 387, 948 30.110,790 14,265,954 16, 773, 897 10,015,238 $7,967,828 13,204,848 13,669,012 7,358,446 11,103,554 14,511,674 22,469,660 9,988,345 18,078,105 12,779,510 5,837,174 13,612,680 16,140,150 15,420,248 14,539,364 10,878,113 12,966,172 11,937,498 7,986,495 5,505,423 12,848,672 17,691,752 16,088,830 11,039,008 18,697,778 23,671,397 7,406,866 27,8.37,314 167,052,180 13,734,207 3,483,351 16,214,132 7,002,774 21,486,030 9,216,310 13,163,105 14,011,000 2,127,764 4,108,645 5,335,573 9,. 582, 620 4,044,388 6,802,499 13,383,020 13,. 598, 947 8,0.30,945 12,206,991 14,788,300 7,042,495 16,112,671 40,707,140 2, 280, 437 17,954,304 6, 488, 684 5,874,d04 8,249,064 11,592,5.30 4,003,956 28,647,220 11,066,937 6,712,113 36, 251, 446 8,667,013 36, 650, 455 16, 438, 353 12,8.54,b01 7, 254, 208 6,070,953 28, 093, 610 13, .540, 548 16,492,071 9, 193, 26b Exempt. 1440,920 1,339,005 529,920 614,420 594,774 696,100 2, 273, .300 382,040 665,284 866,640 274,900 562,784 574,514 809,296 1,058,600 524,300 620,300 751,560 657,200 299,864 1,079,818 1,230,200 808,760 480, 408 2,050,800 1,812,290 569,600 2,066,060 22,103,900 637,190 140,100 1,120,900 707,600 1.395,445 412,125 204,320 790,640 106,040 195,340 436, 140 445,746 342,090 241,080 1,.300,2.'0 526,260 281,600 592, 120 785,941 291,965 875,460 3, 154, 350 105.580 786, .500 334, 024 274, 186 .582,940 503, 580 225, 110 3,007,810 654, 380 390, 280 4, 394, 590 278,032 2,479,931 1, 039, 400 291,761 461,510 31b, 995 2, 017, 180 726, 406 281,826 821,982 Average value. Per acre. Per capita. S61. 11 161. 60 57.93 31.22 47.85 48.49 92.93 33.62 72.46 73.52 20.32 54.29 66.12 85.96 63.30 34.26 37.57 63.59 37.31 23.87 69.75 57.97 50.68 45.80 69.72 70.73 27.09 101. .57 738. 89 51.03 16.65 68.06 31.36 70. L'8 36.25 54.96 55.46 40.12 16.81 23.73 34. 59 17.90 28.10 54. 89 53. 83 29.72 41.49 54.08 25.64 65. 38 122. ,38 19.62 71.77 26.26 30.60 14.37 42.95 29.37 101.35 69.83 58.86 269.13 .54 81 48 21 65 33 .56 12 30 37 19.08 15 03 60.74 62.42 46 57 $623. 10 482. 90 662. 08 480.40 670.28 505.26 462. 40 363. 49 623. 23 711.14 281. 64 665. 76 666. 24 567. 96 539. 70 428.13 950. 63 473. 15 377. 24 36i 43 688.74 577. 84 680.49 753. 69 547. 57 663.88 309. 98 424.33 959.08 572. 13 246. 31 576. 31 398. 14 778. 60. 470. 67 1,279.42 628. 97 472. 86 2.55. 37 381.00 436. 02 233. 60 295.01 765. 75 632. 48 692. 36 595. 92 643. 55 368. 92 843. 17 744.92 287.23 707. 44 .304.49 589.47 580.33 465.15 3.57.18 818.83 607. cS8 904.33 566.39 586. 48 614.66 619.01 1,1.56.13 3'15.55 329.12 772.67 608. 38 876.47 577.98 valuation of taxed real property and improvements.! $6,777,975 8,733,365 7,846,735 5,046,945 6,459,310 9,284,500 14,900, .306 6,762,590 11,851,375 8,435,320 3,403,000 9,453,250 10,014,950 9,735,005 10,635,965 6,429,145 5,240,975 7,995,646 6,808,360 3,136,910 9,203,920 10,624,540 10,974,645 6,282,873 13, 403, 425 13,060,255 4,937,080 20,274,810 100,391,936 8,204,426 1,987,080 9,034,620 4,836,370 13,837,490 7,111,3.50 5,677,587 8,179,218 1,300,006 2,722,760 3,731,170 7,254,086 2,074,045 3,702,935 7,156,695 7,842,530 3,. 508, 495 9,240,720 10,685,765 4,398,810 Reported value of farm lands and improvements. 10,684,795 19, 057, 650 1,6.54,490 12,833,670 4, 824, 300 2, 078, 770 5, 391,. 545 7,661,960 2, 707, 205 19,123,645 6,731,105 3,680,485 24,041,410 5,006,940 23, 766, 970 10,8.57,565 6, 234, 045 4,600,005 4, 70b, 165 16, 823, 790 7,907,680 7, .565, 170 6, 637, 730 S5, 357, 480 2,802,810 11,258,020 5,983,740 8,795,560 10,799,910 12,775,570 8,119,230 13,106,750 10,213,370 4,968,100 12,455,370 12,290,170 10,332,200 9,683,320 7,929,120 10,738,440 8,982,930 4,422,600 4,276,760 10,400,030 11,668,400 12,978,840 9,946,930 11,154,870 13,701,220 4,062, lUO 14,876,440 22,251,840 11,160,160 2,831,320 11,381,540 4,224,530 15,557,520 7,364,700 11,013,990 10,800,260 1,581,380 3,348,850 4, .503,020 8,215,660 2,210,760 4,824,970 9,327,580 10,430,010 6,817,640 9,889,910 12,298,500 5,919,130 14,137,930 16,294,300 1,920,070 14, 486, 060 5,383,670 4,619,510 6,816,960 9,207,920 3, 280, 090 16,013,930 9,118,080 4,960,930 7, 522, 260 6,473,740 10, 365, 4bO 11,271,360 11.333,240 5, 840, 600 5,153,600 12, 232, 190 10,287,660 13, 878, 840 7,704,250 Population. 13,495 30,118 21,446 16,388 17, 453 30,099 64,693 28,530 29,914 19,189 21,702 21,292 25,088 28,575 28,901 26,633 14,292 26,818 22,913 15,7.57 20,223 32,746 29,109 16,284 37,892 38,386 25,729 70, 470 197,227 26, 119 14,711 28,344 20,873 29,388 20,4.57 10,448 23,633 4,724 16,854 15,149 23,000 18,778 20,486 19,175 22,333 14,033 21,478 28,663 19,881 20,148 58,881 8,307 26, 491 22, 407 10, 431 16, 219 26,005 11,840 38, 669 19, 116 0,748 71, 769 16,252 62,036 28, 235 11,371 22, 329 19, 409 38, 970 23, 449 19, 1.38 17,328 I Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are cdassed as real property. VALUATION OF NATIONAL WEALTH. 55 Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. lo'wA. The state . Adair Adams Allamakee.. Appanoose. Audubon... Benton Blackliawk. Boone Bremer Buchanan.. Buena Vista . Butler Calhoun Carroll Cass Cedar Cerro Gordo. Cherokee Chickasaw . . . Clarke Clay Clayton... Clinton... Crawford . Dallas Davis Decatur Delaware. . . Des Moines. Dickinson... Dubuque - Emmet Fayette. - Floyd Franklin . Fremont . . Greene Grundy Guthrie ... Hamilton.. Hancock.. Hardin Harrison.. Henry Howard. . Humboldt . Ida Iowa Jackson Jasper Jefferson . . . Johnson. . . Jones Keokuk Kossuth.. . Lee Linn Louisa. Lucas . . Lyon. .. Madison . . Mahaska . Marion... Marshall . Mills Mitchell Monona Monroe Montgomery. Muscatine O'Brien... Osceola.. . Fage Palo Alto. Plymouth . ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.' Aggi-egate value. Total. .S2, 052, 356, 215 14,427,112 1'?, S82, 209 13,717,235 12, 8-19, 908 12, 762, 835 29,625,515 32, 262, 966 22, 283, 592 16,633,591 19,638,440 17,795,661 20, 032, 692 18,131,004 19, 083, 623 20,791,483 23,861,060 23,615,246 18,618,809 16, 776, 8.53 9,941,137 15, .520, 578 22, 819, .500 37, 717, 2o3 20,947,099 20, 369, 668 10, 979, 208 12, 686, 539 20,811.192 26, 990, 360 9, 231 , 169 50,042,316 10,081,935 23,338,737 18, 309, 873 IV, 981, 390 17. 875. 900 17,229.324 19, 778, 214 16,366,414 19,089,309 15. 068. 901 19,985,306 18,982,214 18,291,059 14,061,757 13,519,274 13, 782, 538 19,147,598 19, .560, 070 27, 593, 272 14, 644, 984 25, 848, 892 22, 641, 364 19, 446, 150 23, 987, 838 27,704,800 45, 727, 631 13, 262, 725 11,072,426 15,623,613 15, 739, 396 25, 025, S22 18,012,022 27,465,724 16, 365, 062 ■ 16, 008, 370 16, 366, 644 10,821,039 18, 160, 772 22, 908, 126 20, 222, 684 10, ,519, 730 23,310,313 13,372,869 25,785,874 Taxed. 11,956,047,120 13,895,578 12, 304, 7.38 13,237,604 12,322,926 12,311,437 28, 876, 909 29,818.374 20,689,762 15,912,145 18, 695, 385 17, 375, 631 19, 283, 218 17, 828, 819 18,541,542 19, 848. 457 23, 398, 921 22,2.54,571 18, 123, 414 16, 443. 147 9, (25, 972 15. 215, 243 21,948,842 35,686,452 20, 599, 338 19, 786, 082 10,613,377 12, 2.54, 005 20, 348, 853 24,701,685 8,9.54,329 45,296,193 9, 7.i3, 077 22, 726. 884 17, 452, 645 17,2.W,066 17,376,042 16,861,645 19,438,275 15,782,951 18,599,719 14,872,401 19,4l0,8u2 18, 194, 203 ■ 16,645,537 13, 819, 467 13,346,617 13, 274, 026 18, 458, 533 18, 776,. 599 26, 962, 677 13,801,894 24,881,957 20,614,200 18,931,476 23,549,745 24, 236, 681 42, 842, 660 12,923,462 10, 584, 956 16, 427, 245 15, 342, 322 23, 390, 225 17,151,897 25, .509, 674 15, 442, 676 16, 627, 366 15, 868, 442 10,416,179 17,281.897 21,685.434 18, 353, 992 10, 165, 907 21,200, .583 12, 990, 299 25, 138, 724 Exempt. $96, 309, 095 531,534 677,471 479,631 526, 982 451,398 748, 636 2,444, .591 1,693,830 721,446 943,055 420, 030 749, 374 302, 185 542, 081 943, 026 462, 139 1,390,674 495, ,395 333, 706 218,165 ,305, 335 870, 658 2,030,811 347, 761 684, .586 365, 831 432. .534 462. 339 2, 288, 675 276, 840 4, 746, 123 328, 858 611.8.53 .8.57. 228 731,324 499, 868 367, 679 339, 939 583, 463 489, 590 196, 500 554, 444 788,011 1,745,532 242, 290 172, 757 508, 512 689, 065 783, 471 630, 595 843, 090 966, 935 1,927,154 514,675 438, 093 3,468,219 2,884,971 340, 273 487, 470 196, 368 397, 074 1,635.. 597 860, 125 1,966,060 922, 387 381,004 498, 202 404, 860 878,875 1,222,691 1,868,092 3.53, 763 1,109,7.30 382, 570 647, 150 Average value. Per acre. Per capita. 857. 69 39.14 46.59 34.85 40.10 46.16 64.29 87.52 60.46 60.16 53.2? 48.27 54.34 49.18 51.77 56.40 64.73 65.28 50.51 .54.05 35.97 42.85 47.86 88.22 45. 46 66.26 ,34.31 37.12 56.45 105.43 36.24 129.46 39.. 58 50.65 57.91 48.78 67.35 47.23 61.32 44.40 51.78 41.60 64. 16 43.36 66. 16 47.76 48.96 49. &5 51.94 49.37 59.88 .52, 97 65.78 61.15 62.76 38.88 88.34 99.24 52.33 40.05 43.99 42.70 67.89 48.86 74.51 61.62 53.22 37.. 39 39.14 66.69 86.22 55.83 41. .30 66. 02 36.92 47 96 3919.57 891.00 947.15 733.11 495.62 936.65 1,176.69 995.80 790.20 1,020.15 916.53 1,048.35 1,115.71 976.41 939. 20 977.33 1,231.79 1,143.53 1,123.65 984. 73 799.37 1.1,58.17 822.32 860. 60 965.97 &S3.41 702. 89 700.33 1, 084. 76 749.96 1,1,54.62 887. 23 1,014.69 782.00 1,031.31 1,199.08 963.87 966.85 1,437.68 873. 85 978.24 1,096. 70 875.90 741.58 913 55 968.97 1,067.28 1,118.08 979.72 828.29 1,022.88 839.88 1,041.58 1,026.75 778.50 1,065.80 697.52 825.53 981.26 686.62 1,186.75 8S8. 73 730. 19 745.. 56 915.80 976.20 1,073.23 910.37 601.67 1,020.10 811.14 1, 190. 62 1,205.70 922. 41 931. 66 1,161.06 Assessed valuation of taxed real property and improvements.! Beported value of farm lands and improvements. Population. 8393, 250, 888 SI, 497, 654, 790 2,231,853 2,649,916 13,831,010 16,192 2, 32/, 399 11,290,800 13,601 2, .588, 78.5 10,674,120 18,711 3, 029, 154 9,765,070 26,927 2,562,139 11, 445, 460 13,626 5,928,970 24, 7.54, 920 25, 177 6,051,9.35 18,297,670 33, 399 4,446,811 15,977,190 28, 200 3,013,783 13,474,160 16, 305 3, 939, 065 16,608,360 21,427 3,280,897 1,5, 307,, 590 16, 975 3, 535, 766 16, 716, 380 17, 956 3,289,450 15,241,440 18, 669 3,675,960 16,203,950 20, 319 3, 840, 600 16,121,210 21, 274 5, 042, 871 20,451,830 19, 371 3,884,876 16,656,930 20,672 3, 497, 715 15, 609, 990 16, 570 2,771,288 13, 924, 800 17, 037 2,094,089 8,380,860 12, 440 2,658,149 13, 190, .390 13,401 3,947,633 17,792.620 27, 750 7,125,889 23, 908, 190 43,832 3, 958, 366 18, 316, 690 21,685 4, 423, 784 16,629,310 23, 068 2, 249, 243 9,486,480 15, 620 2, 620, 327 10,213,4.50 18, 116 3,773,897 17,731,280 19,186 5, 433, 869 12, ,361, 030 35, 989 1, 478, 988 7, 213, 280 7, 995 9,506,734 17,267,710 66,403 1,773,317 7, 838, 770 9,936 4, 48b, 900 18,966,710 29, 845 3, 4.59, 444 13,917,340 17, 754 3,480,310 16, 809, .360 14,996 3, 328, 628 14,788,610 18, 646 3,780.638 15,206,160 17,820 3, .598, 987 17,9.52,360 13, 757 3,184,424 13,227,660 18,729 3,748,468 15,609,990 19,614 2,419,675 13,103,040 13, 762 3,829,831 15,743,510 22, 794 3,773,333 15,012,670 25,697 3, 364, 499 13, 2.35, 490 20, 022 2, 7.56, 644 11,772,060 14, 512 2,426,664 11, 651, 460 12, 607 2, 677, 596 12, 038, 610 12,327 3,810,901 16, 669, 120 19, 544 3,604,015 14,996,000 23,615 5,637,342 22, 339, 160 26, 976 2,825,383 11,290,030 17,437 5,6.59,502 19, 418, .500 24, 817 4,400,982 17, 843, 410 21,964 4, 222, 006 16,284,790 24, 979 4,792,811 20, 764, 370 22, 720 5,612,616 11,981,550 39, 719 9, 199, 180 23,461,280 65, 392 2,590,708 10,682,770 13,516 2, 522, 029 8,614,640 16, 126 3, 004, 920 13,317,180 13, 166 3,017,766 13, 580, 300 17,710 4,987,388 17,909,870 34, 273 4,041,446 14,147,960 24, 1.59 5,194,186 18, 396, 970 29, 991 3,217,622 13, 526, 870 10, 764 2,883,138 13, .505, 530 14,916 2,906,308 13, 935, 770 17,980 2, 026, 293 9,119,960 17,985 3, 430, 803 14,021,490 17,803 4,780,739 13, 947, 160 28, 243 3,268,161 15,926,0.50 16,985 1,633,083 9, 134, 420 8,725 4,217.102 17,622,940 24, 187 2,207,891 10,794,740 14, 354 4, 932. 600 21,814,050 22,209 •Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 56 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OP TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. low A— Continued . Pocahontas Polk Pottawattamie . Poweshiek Ringgold Sac Scott.. Shelby. Sioux.. Story.. Tama Taylor Union Van Buren. Wapello Warren Washington. Wayne Webster Winnebago . . Winneshiek Woodbury Worth Wright Indian reservations. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.' Aggregate value. $15, 262, 871 78, 843, 438 46, 182, 340 22,862,369 13, 174, 634 19,888,264 43, 284, 725 18, 437, 966 24, 285, 891 23, 218, 005 26, 650, 174 15, 650, 439 14,315,283 12, ,396, 498 22,761,337 17,416,763 21,842,368 14, 322, 616 26, 654, 817 11,762,623 21,633,583 48,977,338 11,694,668 18,400,713 Taxed. S14, 954, 371 69,407,846 42,873,290 21,965,058 12, 692, 679 19,153,811 40,668.945 17,666,464 23, 779, 287 22, 532, 959 25,999,109 15,2.34,118 13, 519, 161 11,974,371 21, 496, 597 16,648,778 21,202,013 13, 9,58, 175 25,005,603 11,276,469 21,098,374 44,964,093 11,519,538 18,015,116 Exempt. S298, 500 9, 235, 690 3,309,060 897, 301 481,865 534, 443 2,616,780 782, 502 606, 604 685,046 651,066 416, 321 796, 132 422, 127 1,284,740 767,985 840, 356 364, 44D 1,649,214 487, 164 636, 209 4,013,245 175,020 385, 698 Average value. Per acre. $41.38 213. 33 77.93 62.02 37.77 63.41 166. 66 50 02 61.42 62.98 57.83 45.28 51.78 38.58 82.33 47.26 69.26 42.38 67.84 46.18 50.38 88.67 45.91 49.92 Per capita. 951. 82 849. 94 1, 177. 62 859.68 1,116.18 839. 53 1,028.22 1,040.66 1,002.55 1,084.00 833. 18 718. 36 714. 33 842. 60 854. 77 1,064.27 818. 86 839. 34 924.37 911. 62 896. 86 1,074.18 1,009.63 Assessed valuation of taxed real property and improvements.! $2, 900, 382 16, 336, 490 8,749,651 4, 256, 782 2, 558, 315 3, 467, 000 8, 652, 967 3, 350, 697 4,797,791 4, 151, ,331 5, 297, 292 3,044,388 2,760,490 2,909,225 4, 166, 341 3, 644, 654 4, 427, 409 2,676,030 4,903,059 1,938,427 4, 390, 363 8,307,642 2, 102, 329 3, 1.38, 522 Reported value of farm lands and improvements. 313, 644, 180 22,072,260 28, 684, 100 17,808,240 11,668,290 16, 482, 990 18,961,920 16, 232, 740 21,233,680 18, 408, 190 21, 880, 580 13,451,740 10,216,870 10,131,160 11, 247, 810 14, 198, 220 17, 695, 170 11,717,880 18,200,860 8,937,910 17, 914, .550 19, 176. 290 10,471,700 15, 270, 200 36,760 Population. 15, 339 82, 624 54, 336 19, 414 16, 325 17, 839 61,558 17,932 23,337 23, 169 24,585 18, 784 19,928 17, 364 36,426 20, 376 20,718 17, 491 31,767 12,725 23,731 64, 610 10,887 18, 227 KA>fSAS. The state !S978,648,056 $919,587,081 $58,980,994 $18. 70 $666. 45 $224,738,702 $643,662,770 1,470,495 Allen. . 9, 523, 126 8,792,211 21,281,104 .3, 700, .398 10,098,554 12,746,747 21,203,867 15,986,662 7,062,267 4,449,0.54 11,959.681 1,876,883 1,394,439 11,227,750 10, 434, 126 9,740,924 1,494,108 20, 220, 706 14,932,993 4,113,103 14,044,891 11,4.39,936 19,240,357 .3,371,755 5,961,734 6, .390, 081 9, .358, 7,68 2,489,922 4,006,806 14,162.162 13,013.611 2, 532, 292 2, 723, 796 522,867 1,476,907 719,239 11,397,454 1,716, .509 5,869,946 11,876,063 704. 688 1,493,037 12,996,094 12, 418, .539 11,640,020 8,961,366 8,511,731 19,663,230 3, 5.30. 498 9,782,234 11,952.423 20,623,747 16,631,682 6,879,729 4, 319, 384 11,3.39,461 1,823.877 1,316,804 10,676,650 9,961,680 9,337,104 1,. 374, 308 19,215,513 14,196,173 3, 972, 581 13, 209. 391 11.194.205 17, 570, 782 3, 250, 701 5, 786, 234 6, 943, 271 9,097,458 2, 286. 492 .3,760.671 13, 375, 602 6,615,111 2, 482, 437 2, 642, 246 505,742 1,4.35.907 679, 494 11,111,254 1 6.52,547 5,709,296 11,135,823 696, 738 1,456,337 12, 464, 699 12,117,234 11,278,796 581.780 280,480 1,717,874 169,900 316,320 793, 324 680, 120 334, 980 182, 538 129,670 620,220 63,006 78,635 552, 100 472, 446 403,820 119,800 1,006,192 736, 820 140, 622 836, 600 246,730 1,669,575 121,054 165,500 446,810 261,300 203, 4.30 246, 195 786,6.50 6,398,500 49,855 81, 5,50 17, 125 41,000 39, 745 286,200 62,962 160, 850 740,240 7,860 36, 700 630,495 301,305 261.225 29.52 23.86 80.12 6.10 17.73 31.26 67. 52 17.47 14.71 10.68 32.44 2.88 2 23 26.96 22.93 23.49 2.94 28.52 39.41 7.14 26.06 49. 24 65.21 8.78 14.42 11.16 20.31 3.04 6.91 38.42 51.09 3.66 4.73 1.42 2.71 1.44 15.42 2.87 11.32 34.36 1.91 2.70 30.88 34.85 20.03 488.19 630.81 743. 94 661.18 732. 63 515. 77 947. 91 683.42 866. 45 378. 91 280.13 710. 94 819. 78 709. 14 677. 40 685.29 922. 86 670. 64 384.78 446. 43 643. 79 768. 67 766. 87 916.74 620. 12 740. 79 972. 24 717.76 728.92 663. 21 1.211.24 1,037.40 526. 54 1,239.02 1, 108. 44 1,458.00 703. 72 1,203.02 689. 34 875. 12 1,541.77 734. 76 759. 19 708. 30 .594. 23 4, 002, .396 2, 161, 435 3, 406, 4.36 1,074,079 2,784,906 3,768,103 3, 384, 623 3, 455, 279 1,824,378 1,329,846 3, 206, 884 607,959 673, 585 2,065,079 2, 502, 306 2,485,917 311, 387 3,118,386 3, 556, 265 1,259,936 2,902,625 2, 136, 891 3,321.509 1,083.567 1,594,636 1,856,692 1,783,312 417, 167 1.2.53.557 3. 302, 593 1,678,153 827,479 1, 243. 410 252.871 364, 636 31.5, 184 2,208,119 560,849 1, 496, 539 2,766,864 348,369 733,806 2. 881, .322 2.760,190 2.775,294 6, 406, 530 7,016,860 10, 163, 300 3, 233, 190 8,082,540 7,287,040 15,962,320 12,864,010 5,881.860 4,006,760 7,761,890 674,300 1,220,880 ■ 8, 4.32, 540 7,973,4.30 7,858,800 1,300.640 12, 198, 340 9,101,4,30 3, 589, 340 10,667,900 9,762.250 9,744,500 2,177,690 4,958,180 4.391,.3C0 7,183.660 1.612,180 1,761,450 9,730,580 4,041,840 1,020, ,350 2,2.31,780 124,1.30 782, 730 61,650 9,146,690 401,340 4,941,960 7,423. 690 200,000 1,186,860 10,116,5,50 10, 593, 470 10, 198, 990 19, 507 Anderson 13,938 28,606 Barber . 6, 594 13,784 Bourbon 24, 712 22, 389 Butler 23, 363 8,246 11,804 42,694 2,640 Clark 1,701 Clav 15,833 Cloud 18,071 16, 643 1,619 30,168 38,809 9,234 21,816 16,079 26,096 3,682 Elk 11,443 Ellis 8,626 9,826 3,469 5.497 21.354 10,744 2,441 5,173 422 G ray 1,264 493 10, 196 1,426 10, .310 17,691 467 2,032 17.117 17. 533 19. 420 1 Exclusive of railroads, street railways, telegraph and telephone systems, stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. privately owned waterworks, and privately owned central electric light and power VALUATION OF NATIONAL WEALTH. 57 Table 19.— ESTIMATED TRUE VALUE OP REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. KANSAS— Continued. Johnson . . Kearny... Kingman. Kiowa Labette . . . Lane Leavenwortli . Lincoln Linn Logan Lyon McPherson . Marion Marfan Meade Miami Mitchell Montgomery. Morris Morton Nemaha,. Neosho... Ness Norton.. . Osborne Ottawa Pawnee Phillips Pottawatomie . Pratt Rawlins. . Reno Republic. Rice Riley... Rooks.. Rush Russell. Saline.. Scott Sedgwiclc. . Seward — Shawnee . . Sheridan . . Sherman . Smith.... Stafford. . Stanton. . Stevens . Sumner . Thomas. Trego Wabaunsee. . Wallace Washington. Wichita Wilson Woodson Wyandotte Indian reservations. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS. 1 Aggregate value. Total. 316,750,846 1,311,950 6, 350, 295 1,627,377 13,511,179 1,147,098 34, 599, 110 6,261.571 8,242,168 1, 365, 126 18, 778, 985* 15,121,445 12, 573, 371 19, 492, 975 1, 447, 453 13,615,438 9,574,994 13, 026, 900 9,171.171 779, 635 21,243.457 9, 698, 509 1,855,199 6,304,735 14,057,647 6,631,(w8 8, 709, 266 5,825,607 7,233,750 15,056,800 3,052,889 2,206,110 18, 458, 735 11,654,885 10, B03, 407 10, 623, 871 3,931,149 4,332,417 7,097,603 14,032,548 1,677,901 27,770,791 447,7.54 43,709,766 2, 784, 710 1,519,390 7,340,492 6, 377, 333 698, 24S 647, 494 15,318,772 2, 469, 192 2,756,918 10,220,840 1,079,132 16,918,429 779, 672 7,963,306 6, 132, 726 64, 206, 797 Taxed. $16,259,811 1,271,450 6, 226, 525 1, 572, 667 13,046,309 1,094,998 28, 773, 960 6, 129, 471 7,982,328 1,290,406 161812, 835 14|'450, 419 12,267,811 19,080,071 1, 404, 421 12,932,644 9, 168, 894 12, 260, 400 8,954,051 742, 130 20, 754, 625 9,000,009 1,771,469 5,045,475 13,661,747 6,388,138 8,518,966 6,694,442 7,0S6,205 14, 768, 300 2,936,569 2, 136, 686 17, 403, 874 11,316,685 10,305,337 9,751,621 3,779,987 4,222,907 6,956,303 12, 633, 548 1,645,876 25,008,291 416,904 35,060,915 2,751,855 1,400,560 7,191,842 5,274,833 080, 249 530,094 14, 773, 172 2, 368, 982 2,673,965 10,087,240 1,038,692 15,684,929 747; 772 7,774,006 5, 962, 665 52, 485, 445 Exempt. $497,035 40,500 123, 770 54, 710 464, 870 52, 100 5,825,150 132, 100 259, 830 74, 720 1,966,150 671,026 316, 560 412,904 43,032 682, 794 406, 100 766, 500 217, 120 37,505 488,832 698, 500 83,740 269,260 395, 900 143,520 190,300 131,225 147, 485 288, 500 117, 320 69, 525 1,054,861 239, 300 298,070 872, 250 151,11)2 109,610 141,200 1,499,000 32, 026 2, 762, 500 30, 8.50 8, 648, 850 32, 855 68, 830 148, 650 102, 500 18,000 17,400 546, 000 100,210 82, 963 133,000 40,440 3.33, 500 31,900 189,300 180, 000 1,721,362 Average value. $54. 55 2.42 11.48 3.53 32.53 2.49 120. 94 13.72 20.22 1.99 34.20 26.26 20.59 33.84 2.32 36.18 20.92 31.66 21.20 1.67 46.10 26.31 2.68 9.21 30.51 11.40 19.11 12.23 12.56 28.01 G.63 3.19 23.15 26.42 23.33 27.48 6.82 9.40 12.46 30.79 3.64 43.74 1.08 124. 63 4.83 2,20 12.74 10.61 1.62 1.18 20.32 3. .57 4.79 20.14 1.87 27.64 1.69 21.00 19.32 553.68 Per capita. $925. 59 1, 185. 14 695. 54 688.11 493. 34 733. 91 846. 12 633.38 493. 87 695. 78 748. 94 705. 92 4, 698. 57 800.37 916. 53 629. 15 653. 72 448. 60 766. 37 2, 564. 59 1,042.67 503. 71 409. 08 468. 41 594. 18 551. 47 778. 86 1,145.88 600. 88 816.20 430. 89 420. 93 635.92 033.21 719.12 768. 29 493. 86 706.30 836. 08 821. 77 1, ,528. 14 630. 62 544.71 813.55 729. 17 454. 77 448.03 647. 09 2,135.32 883.05 697. 67 .598.05 1,012.83 797. 69 916.07 724.78 651.36 509. 78 611.93 740. 26 Assessed valuation of taxed real property and improvements. 1 $2,751,237 344, 473 1,749,068 306,802 2,781,729 483, 443 7, 193, 490 1, 407, 456 2, 618, 015 623, 686 5, 278, 765 3,192,062 2, 687, 527 3, 385, 993 623,062 3, 184, 696 2, 529, 350 2,627,041 1,724,586 371,065 3,636,069 2,280,793 792, 964 1,289,743 2, 368, 727 1,678,880 1,863,291 2,436,604 1,398,237 3,072,888 801,849 1,035,167 4,327,109 2,851,710 1,842,642 2,086,801 1,549,175 1,156,644 1,411,301 2,591,718 293,981 7, 474, 866 250, 543 12,382,420 917,285 730, 280 2,159,064 1,343,222 295, 889 354,094 4,292,962 867,600 595, 801 1,799,044 368, 401 2,746,243 362,390 1,594,995 1,600,609 10,497,089 Reported value ol farm lands and improvements. $13,452,020 692, 390 6, 126, 730 1,493,095 8,221,660 652, 655 10, 417, 580 5, 490, 320 6,888,200 827, 140 10, 864, 690 12, 146, 500 10,041,330 16, 147, 990 1,127,705 10,270,770 7, 446, 760 7,713,140 7, 489, .300 281, 560 14,967,440 7,011,870 1, 643, 785 4,388,260 10, 763, 640 5,677,120 7,008,190 2,924,670 6,298,660 12,648,030 2,500,880 1,902,700 12, 838, 400 10,423,010 8,329,050 7, 869, 670 3,220,040 3, 778, 370 6, 104, 230 8,328,600 270, 140 15,179,900 270,380 12,051,110 2, 192, 470 593, 960 6,668,660 4,677,030 150,000 184, 990 13,086,370 1,119,060 2, 136, 260 9, 429, 130 033, 360 13, 730, 490 324, 140 6,080,390 4,715,180 8,510,930 877,070 Population. 18, 104 1,107 10, 663 2,365 27,387 1,663 40,940 9,886 16,689 1,962 25,074 21,421 20,676 24, .355 1,581 21,641 14,647 29,039 11,967 304 20,376 19,264 4,536 11,325 23, 659 11,844 11, 182 5,084 14,442 18, 470 7,085 6,241 29,027 18, 248 14,745 13,828 7,960 6,134 1,098 44,037 822 63, 727 3,819 3,341 16, 384 9,829 327 620 25, 631 4,112 2,722 12,813 1,178 21,963 1,197 15, 621 10,022 73, 227 KENTUCKY. Adair Allen Anderson . Ballard . . . Barren Bath Bell Boone Bourbon. Boyd 2.3795,839,607 2,043,474 1,595,993 2, 769, 382 2, 705, 397 4,569,081 4, 616, 646 2, 607, 892 6, 784, 446 16,006,913 4, 847, 284 $722, 510, 824 1,923,864 1,640,503 2,666,062 2, 634, 126 4,392,491 4, 488, 984 2,319,442 6,611,391 15, 676, 663 4,220,384 $73, 328, 783 119,620 55, 490 93,320 71,271 176,590 126,562 188, 460 173,0.56 329, 250 626,900 .?30. 95 S370. 65 $4.54,048,227 8382,004,890 2, 147, 174 8.82 137.26 1,104,711 1,669,850 14,888 5.83 108. 89 996, 638 1, 459, 600 14, 667 19.25 274. 54 1,784,. 580 2,101,560 10,051 17.84 251.41 1,621,661 2,112,950 10, 761 14.67 196. 97 2,402,985 3,562,420 23, 197 26.71 313.26 2, 616, 183 4,019,350 14,734 10.62 159. 73 1,546,295 941, 130 15, 701 43.80 007.38 4, 926, 420 6,989,660 11, 170 93. 67 885.82 10,891,110 12, 635, 880 18,069 43.28 2.57.37 2, 813, .589 849,710 18,834 1 Exclusive of .railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in "certain states are classed as real property. 2 Exclusive of property not distributable into counties. 58 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OP FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. KENTUCKY— Continued. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.! Assessed valuation of taxed real property and improvements.! Reported value of farm lands and improvements. COUNTY. Aggregate value. Average value. Population. Total. Taxed. Exempt. Per acre. Per capita. Boyle 57,879,451 5, 175, 454 1,269,387 3,676,411 2,639,285 1,938,952 3,227,421 3,049,713 38,584,042 2,655,609 4,186,049 1,867,043 1,738,186 11,667,740 10,221,802 1,344,827 807,246 3, 129, 954 1,229,567 16,530,111 1,399,566 993,598 1,112,360 36,466,373 8,003,658 1,414,613 10,074,086 4,457,479 l,997,s:0 6,500,192 4, 853, 893 6, 869, 851 2,423,062 1,751,476 2,101,322 2,119,785 6, 452, 202 1,859,160 7,911,119 3, 473, 446 13,970,909 6, 428, 029 3,994,970 6,334,023 730,213 205, 8.52, 666 6,211,398 1,464,6.76 37,191,362 772, 872 1,651,710 2, 100, 683 1,807,401 2,035,204 809,793 840, 086 1,084,001 3,009,2.53 5,329,876 2,079,5.52 7, 124, 233 1,. 552, 182 12,900,061 2,9.57,834 10, 294, 095 1,130,223 6,037,033 2, 1,52, 173 799,268 12,049,115 2,686,906 671,186 6,828,138 1,381,346 1,390,271 8,233,623 1,466,9.50 3,261,827 5,014,200 6,1.37,071 37,387,662 4,943,379 1,233,482 3, .529, 904 2,688,775 1,869,559 3,048,289 2,970,293 25,760,067 2,589,309 3, 893, 164 1,811,401 1,666,016 11,102,304 9,785,577 1,295,733 768, 650 2,991,766 1,173,687 15, 234, 435 1,348,936 975, 253 1,058,200 32, 396, 932 7,850,273 1,376,473 7,181,061 4,332,969 1,937,910 5,299,689 4,694,953 6, 608, Z'^9 2,316,660 1,687,006 2,022,432 2,026,626 6, 233, 686 1, 818, 880 7,696,752 3,380,826 13,216,509 6,169,639 3,842,850 6,097,814 700, 277 176, 9.56, 838 6,010,038 1,327,096 33, 636, 812 743,232 1,595,964 2,114,513 1,707,425 1,909,974 773,493 819,816 1,046,606 2,912,968 5,190,031 2,007,078 0,801,988 1,301,206 11,271,361 2,830,782 9,818,390 1,094,898 4, 815, 409 2, 083, 443 774,068 11,473,856 2,507,680 6.50,185 6,591,218 1,341,180 1,333,423 7,900,881 1,435,770 3,142,397 6,251,940 4,912,771 $491,789 232,076 35,906 145,507 50,510 69,393 179, 132 79, 420 12, 823, 975 66,300 292, 886 65, 642 72, 170 565, 436 436, 225 49,094 38, 695 138, 188 55,970 1,295,676 50,620 18,345 54, 130 4,069,441 153, 386 38, 140 2,893,626 124,520 69, 920 200, 503 158,940 261,522 106, 402 64,471 78, 890 94, leo 218,616 40,280 214,367 92,620 764, 400 238, 390 152, 120 236,209 29,936 29,896,728 201,360 137,560 3, 664, .5.50 29, 640 55, 746 76,070 99,976 125, 230 36, 300 20,270 37, 395 96,285 139,845 72, 474 232,245 250,916 1, 688, 700 127,0.52 476, 305 41,325 221,624 68, 730 24,600 676,260 78,386 21,000 236,920 40,166 56,848 332,742 31,180 119,430 362,260 224,300 $76.95 41.90 4.13 9.65 13.70 7.41 14.92 11.86 415.78 22.07 , 36.75 1 5.66 ' 7.32 26.27 59.82 4.60 5.63 12.54 4.67 66.77 8.41 6.09 6.82 211.82 39.20 5.71 67.27 39.13 29.45 36.73 27.78 19.62 7.21 11.80 10.32 16.99 16.37 6.18 37.80 12.01 52.73 33.15 27.87 17.83 3.25 866.97 60.66 8.60 328.31 3.54 7.33 11.45 6.30 7.34 6.33 3.31 4.87 9.88 25.55 8.61 19.09 10.73 84.03 18.27 36.89 6.92 20.18 10.13 6.58 92.29 13.29 6.27 42.00 7.49 0.56 64.01 6.11 11.64 20.21 35.83 $570.27 426. 42 88.63 178. 99 274.87 121.98 222. 43 172.95 711.58 260(48 . 426.06 92.30 114.78 307.36 612.30 87.63 102.66 206.04 137.20 427.50 138.84 95. 66 95.33 866.78 468.76 90.96 483. IS 386.06 386.95 456.75 366.64 206.90 121.90 142. 92 136. 17 237. 80 281.30 188.98 426.02 188.88 424.66 439. 67 340.14 204.36 69.14 885.20 520.87 106.68 584.85 88.80 95.08 203.51 102. 74 103.77 101.38 124.40 118. 19 168. 42 312. 44 183.16 274.07 166. 66 451.05 237.62 402.03 94.64 309.21 167.18 138.28 589. 31 246. 51 98.44 473. 32 138. 30 106. 51 641. 65 114 68 157. 26 338.47 429. 81 S4, 925, 108 2, 694, 380 822, 321 2,353,897 1, 668, 252 1,335,399 2,031,380 2, 121, 638 18,014,033 1,320,739 2,235,780 1,166,614 1, 163, 191 7,020,110 6, 674, 108 896, 163 566, 109 1,832,853 882,396 9,052,490 807,746 583,984 837, 406 22,513,504 3, 740, 584 1,042,231 4, 659, 693 2,367,176 1,174,918 3,633,126 2,796,113 6,031,467 1, 266, 419 771,767 1,461,609 1,212,947 2,827,053 1,199,077 5, 422, 157 1,972,362 8, 461, 274 3,675,087 2,259,304 3,433,471 659,073 101,345,374 4,066,232 964, 460 25, 227, 609 626,302 1,288,939 1,658,672 1,174,942 1, 467, 292 573,808 656, 863 733, 483 1,832,747 3,900,813 1,426,3.58 4,080,614 906, 111 6,749,318 1,438,479 6,965,373 748, 700 2,487,041 1, 460, 228 528,866 8,549,181 1,684,183 361,908 4,076,202 824,074 976,609 4,111,830 1,092,339 1,573,953 4,004,377 2,919,066 $4,700,890 3,944,410 1,005,770 2,832,630 2, 288, 530 1,294,720 2,312,180 2, 170, 220 4,198,850 2,168,630 2,667,340 4,529,670 1,570,380 7,793,410 7,472,990 1, 255, 600 714,990 2,501,190 947, 600 8,695,620 810,290 763, 750 982, 720 15, 195, 440 6,068,200 1,259,890 3, 795, 660 2, 625, 600 1,698,220 3,662,830 4,046,860 4,801,320 1,904,150 1,482,800 1,515,250 1,282,080 6,074,190 1,015,690 6,033,310 2,987,470 7,972,650 6,262,650 2,982,040 3,714,860 686, 560 18,037,250 5,054,030 1,161,300 4,653,710 638,300 1,334,090 1,848,820 1,322,210 1,667,220 502, 600 632,450 742,320 2,036,650 4,481,120 1,774,210 5,660,960 940, 730 2, 168, 420 2,333,160 7,850,320 950, 470 3, Ii03, 630 1, 827, 260 497,770 8,064,660 2,223,360 605,090 4,895,540 1,264,060 1,206,160 5,571,610 1,269,920 2,242,730 4,188,440 4,201,090 13,817 Bracken 12, 137 Breathitt 14,322 20,634 Bullitt 9,602 Butler 15,896 Caldwell 14, 510 Calloway 17, 633 54,223 Carlisle 10, 195 Carroll 9,825 Carter. . . , 20, 228 15, 144 37,962 Clark 16,694 Clay 15,364 Clinton .... 7,871 15, 191 8,962 38,667 10,080 Elliott 10,387 Estill . - 11, 669 Fayette - . . 42,071 17,074 15,652 20,852 11,646 Gallatin 5,163 12,042 Grant 13,239 33, 204 19, 878 12,256 16, 432 8,914 22, 937 9,838 18, 670 18,390 32, 907 14, 620 11,745 30,995 10, 561 232, 549 11,925 13, 730 63,591 8,704 17, 372 10,764 17,592 19, 612 7,988 6,753 9,172 17, 868 17,059 11,354 25,994 9,319 28,733 12, 448 26,607 12,006 16, 290 13, 692 5,780 20,446 10,533 6,818 14,426 9,988 13,053 12,834 12,792 20,741 16,587 11,952 lExclusivp. of railroads, strcol, railways, telegraph and telephone systems, stations, which in certain states arc classed as ri'al property. privately owned waterworks, and privately owned central electric light and power VALUATION OF NATIONAL WEALTH. 59 Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. KENTUCKY— Continued. Ohio , Oldliam Owen Owsley Pendleton . . . Perry Pike Powell Pulaski Robertson.. Rockcastle.. Rowan Russell Scott Shelby Simpson Spencer Taylor Todd Trigg Trimble Union Warren Washington Wayne Webster. . .. Whitley Wolfe Woodford . . ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENT.S.l Aggregate value. 13,793,884 3,809,075 6,629,129 708,004 4,843,000 850,320 2,823,698 846,503 3,441,810 1,468,664 1,640,337 863,158 1,014,417 10,560,162 11,232,800 4,124,924 2,679,999 1,613,593 4,648,491 2,987,773 2,451,459 9,740,507 9,990,880 4,476,736 1,679,287 5,476,386 2,959,850 1,114,870 8,464,734 83,040,844 3,690,395 6,496,898 680,706 4,647,425 823,040 2,738,045 809,273 3,277,480 1,433,674 1,598,747 826,673 980,724 10,146,382 10,971,520 3,966,474 2,607,699 1,526,878 4,460,757 2,871,873 2,400,204 9,492,021 9, .503, 787 4,293,513 1,589,719 5,358,685 2,770,263 1,078,190 8,249,144 Exempt. $153,040 118,680 132,233 27,298 196,675 26,680 85,653 36,230 164,330 33,090 43,590 36,485 33,693 413,780 261,280 158,450 72,300 86,715 187,7.34 115,900 51,2.55 248,480 487,093 183,223 89,. 568 116,800 189,587 36,680 215,590 Average value. acre. 810. 36 32.88 25.90 5.37 29.68 3.97 5.81 7.40 7.13 23.87 8.32 5.00 4.52 48.82 44.43 33.92 20.53 11.61 19.47 9.71 29.02 39.33 29.57 21.93 4.25 24.10 8.00 7.29 58.01 S139.04 638. 16 377. 66 103. 00 324. 01 102. 75 124. 47 131.23 109. 99 299. .32 132. 11 104. 28 104. 63 684. 21 612. 48 354. 86 361. 87 145.70 267. 60 212. 31 3.37. 11 456. 74 333. 36 315. 66 112. 76 272. 46 118. 32 127.21 644. 49 Assessed valuation of taxed real property and improvements. 1 J2,466,.360 2,384,592 2,714,278 521,974 2,782,889 549,093 1,711,386 437,634 2,458,110 745,682 762,425 527,888 679,266 7,206,749 6,543,130 1,976,631 1,377,112 816,993 2,666,960 1,721,981 1,233,087 5,660,120 6,314,389 2,046,907 1,219,. 390 2,178,375 1,721,088 664,770 6,532,423 Reported value of farm lands and improvements $3,014,410 3,045,590 6,712,620 641,140 3,740,060 624,180 2,079,760 702,230 2,786,920 1,298,550 1,229,540 606,740 830,060 8,490,730 9,387,210 2,634,200 2,307,440 1,222,740 3,509,240 2,178,110 2,176,290 7,605,880 5,934,600 3,789,730 1,417,620 4,122,850 1,784,360 938,290 7,013,380 Population. 27,287 7,078 17,553 8, 874 14,947 8,276 22,680 6,443 31,293 4,900 12,416 8,277 9,695 18,076 18,340 11,624 7,406 11,075 17,371 14,073 7,272 21,320 29,970 14,182 14,892 20,097 26,015 8,764 13,134 LOUISIANA. 2*404,197, 539 $363,835,142 $40,362, .397 $13.91 $292. 55 $195,7.57,803 $141,130,610 1,381,625 Acadia 0,327,202 5,035,785 0,167,990 6,210,420 1,779,598 3,795,776 20,324,025 17,208,125 1,806,098 1,654,595 2,401,974 ■ 2,801,394 3,435,618 3,427,668 8,559,477 2,473,038 2,920,484 1,698,412 2,319,243 7,864,028 7,321,715 981,191 5,042,067 5,153,090 7,068,241 1,817,321 1,128,585 2,379,701 2,991,653 5,478,240 160,582,677 5,411,920 3,003,000 5,995,065 6,667,609 1,630,316 1,754,532 1,920,621 2,740,511 2,185,359 1,107,843 • 3,407,667 3,312,038 6,942,580 3,396,000 6,985,302 4,533,748 6,952,615 5,067,420 1,685,410 3,696,200 16,2,35,920 16,727,025 1,768,489 1,641,700 2,342,930 2,685,975 3,317,040 3,247,166 5,651,085 2,411,288 2,707,065 1,643,412 2,260,174 7,527,028 7,120,840 958,288 4,974,220 6,031,490 6,775,488 1,620,790 1,101,710 2,319,820 2,868,928 5,171,520 135,6.50,454 5,007,820 2,964,280 5,844,031 6,162,170 1,586,970 1,699,986 1,864,890 2,719,748 2,135,790 1,081,900 3,145,980 3,269,902 6,630,080 3,226,400 341,900 502,037 215,375 143,000 94,188 99,576 4,088,105 539,100 ,37,609 12,895 59,044 115,419 117,978 180,503 2,908,412 81,750 213,419 55,000 59,089 337,000 200,875 22,903 67,847 121,600 292,753 296,631 26,875 59,881 122,625 306,720 25,032,223 404,300 48,720 151,034 605,439 43,346 54,646 65,731 20,765 49,569 45,883 261,687 42,134 312,. 500 169,600 15.02 25.38 19.87 9.58 3.34 7.13 35.05 7.43 5.07 1.79 2.68 .5.73 7.59 6.20 29.65 9.78 10.05 4.31 5.18 21.08 17.79 2.67 19.08 31.09 11.26 6.11 2. ,82 5.58 5.78 6. 71 1,273.68 13.09 4.80 16. 28 7.60 6.35 5.02 2.92 6.94 11.38 4.23 19.02 24.76 0. 66 10.76 269. 44 208. 69 285. 29 175. 43 101. 18 157. 18 456. 73 567. 44 261.11 418. 67 146. 90 121.65 253. 38 136.76 • 274. 76 217. 45 142. 80 191.05 179. 76 271.03 271.11 107. 00 329. 10 225. 77 244. 73 114.31 139. 33 193. 13 179. 85 164. 93 569. 32 258. 36 230. 31 232. 57 168. 47 141. 18 167. ,K4 124. 55 544. 72 240. 89 130. 66 168.72 268. (B 131. 22 179. .83 2,992,651 1,689,165 2,168,410 2,033,710 842,705 1,348,100 4,617,460 6,690,810 512,326 656,680 1,171,465 1,034,955 829,410 1,763.805 3,100,710 964,515 902,355 6.57,365 1,130,087 3,027,841 2,060,420 479,144 2,437,110 1,383,178 1,910,196 760,395 550,855 1,009,910 1,4.34,464 2,585,760 101,917,635 2,503,810 1,477,140 1,159,300 3,081,085 793,486 849,993 927,445 906,682 1,067,895 530,980 1,422,990 1,6.34,951 3, .316, 040 1,613,200 4,013,370 3,496,260 5,453,300 4,778,610 1,143,220 3,250,700 4,840,740 3,350,850 880,120 956,790 1,077',820 1,870,520 1,731,840 2,314,700 2,309,940 1,766,230 1,590,010 1,046,310 795,580 4,973,330 4,235,840 860,460 1,868,400 3,584,500 5,824,100 1,313,780 645,290 2,108,010 1,831,110 3,021,400 2,530,490 1,805,660 2,184,480 4,274,020 4,472,410 1,262,950 1,061,900 888, 410 798,330 1,082,600 691,930 3,035,590 2,670,370 5,481,970 2,231,500 23,483 24,142 Assumption 21,620 29,701 17,588 24,163 44,499 Calcasieu 30,428 Caldwell 6,917 3,952 Catahoula 16,351 23,029 13,569 De Soto 25,063 East Baton Rouge 31,153 East Carroll 11,373 East Feliciana 20,443 8,890 12,902 Iberia . 29,016 27,006 Jackson 9,119 Jefferson 15,321 22,825 Lafourche Lincoln Livingston Madison 28,882 15,898 8,100 12,322 18,634 33,216 287,104 Ouachita 20,947 Plaquemines 13,039 25,777 39,678 11,548 Richland 11,116 Sabine 16,421 5,031 St. Charles 9,072 8,479 20,197 St. John the Baptist 12,330 62,906 St. Martin 18,940 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. jiiul privately owned central electric light and power 60 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OP TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. LOUISIANA— Continued. St. Mary St. Tammany Tangipahoa Tensas Terrebonne Union VerniUion Vernon Washington Webster West Baton Rouge \vest CarroU West Feliciana . Winn ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.^ Aggregate value. Total. 511,048,076 2,456,216 2,630,747 4,163,538 4,650,874 1,788,861 4,647,078 4,339,085 1,462,319 1,902,322 3,095,613 1,034,630 2, -367, 493 2,023,398 Taxed. $10,798,775 2,343,016 2,462,860 4,090,638 4,462,874 1,690,387 4,459,478 4,265,172 1,434,130 1,776,916 3,014,787 997,818 2,279,193 1,988,274 Exempt. $249,300 112,200 77,887 73,000 188,000 98,474 187,600 73,913 28, 189 126,406 80,826 36,712 88,300 36,124 Average value. Per aere. $26. 23 4.39 6.09 9.78 4.06 3.16 5.83 5.13 3.68 4.36 20.60 4.47 9.58 3.30 Per capita. $323. 66 184. 12 143. 59 218. 33 190.11 96.59 224. 44 420.17 151.88 125. 77 300. 98 280.74 148. 02 209. 72 Assessed valuation of taxed real property and improvements.^ $4,319,610 1,171,508 1,226,430 1,126,200 2,231,427 749,960 2,229,739 2,132,686 717,066 843,620 439,966 769,731 994, 137 Reported value oi farm lands and improvements $8,276,510 343,020 1,573,730 2,737,170 4,398,680 1,239,460 3,713,260 639, 660 873,150 936,800 2,625,220 376,170 1,732,910 769,680 Population- 34,145 13,335 17,625 19,070 24,464 18,520 20,706 10,327 9,628 15,126 10,285 3,685 15,994 9,648 MAINE. Tlie state Androscoggin.. Aroostooli Cumberland Franldin Hancoclc Kennebec Knox Lincoln Oxford Penobscot Piscataquis Sagadalioc Somerset Waldo Washington. . . Yorlc $389,698,387 $364,036,416 825,661,972 $20. 37 3561. 16 $267,930,561 $96,602,150 694,466 36,004,889 23,170,730 76,392,240 10,350,435 18,089,353 37,618,380 15,230,469 8,327,497 32,829,211 22,234,890 71,747,247 9,831,923 17,186,893 33,053,645 14,532,501 7,907,631 14,244,667 35,271,753 12,073,841 10,051,524 19,600,236 9,926,869 13,377,679 39,667,105 3,175,678 935,846 4,644,993 518,512 902, 460 3,864,735 097,958 .^ 419,966 704,925 4,243,094 378,690 681,275 851,966 476,785 1,042,736 2,222,463 117. 20 5.65 117.71 917 20.33 66.62 72.78 25.02 11.79 18.97 6 37 64.15 8.30 21.73 9.17 68.39 663. 78 381. 45 758. 69 661. 18 485. 74 634.65 500. 90 423.38 463. 72 518. 25 734. 70 523.01 601.26 430. 13 318.81 646.60 24,683,617 14,823,260 53,810,435 7,373,942 12,890,170 25,240,234 10,899,376 5,930,648 10,683,425 26,453,815 9,056,381 7,538,643 14,625,177 7,444,402 10,033,259 26,444,777 5,942,320 11,137,310 10,439,570 3,487,840 3,678,960 9,497,300 3,190,610 3,500,640 7,083,500 9,341,670 2,708,060 2,026,940 6,292,210 4,862,370 2,458,160 10,854,800 54,242 60,744 100,089 18, 444 37,241 69,117 30,406 19,669 14,949,492 39,514,847 32,238 76,246 12,452,431 10,632,799 20,352,202 10,402,054 16,949 20,330 33,849 24,186 14,420,416 41,889,658 46,232 04,885 MAKYLAXD. The state $826,967,656 $737,823,667 $89,134,089 $129. 98 $696.07 $483,266,896 $175,178,310 1,188,044 Allegany 20,987,825 16,638,701 95,988,618 428,9.32,802 3, 303,. 308 7,178,175 20,543,823 15,354,040 6,425,608 9,864,996 33,447,925 8,570,385 17,043,844 12,094,516 12,519,104 24, .361,. 596 14,956,011 11,215,814 5,373,171 5,741,153 13,260,776 29,006,783 7,261,480 6,236,143 20,072,226 16,064,261 94,437,318 353,932,802 3,205,170 6,917,675 19,857,033 14,870,570 6,267,783 9,004,965 32,263,685 8,429,525 16,5.59,411 9,652,716 12,099,746 23,934,993 14,658,631 10,732,189 5,268,151 5,414,803 12,891,270 27,953,266 6,948,340 5,797,143 916,000 674,440 1,561,300 76,000,000 98,198 260,600 086,790 483,464 167,825 250, 030 1,184,240 146,860 484, 433 3,041,800 419,368 426,603 297,380 483,025 106,020 326,360 375,606 1,112,527 303,140 4.39,000 74.19 01.17 246. 47 22,340.26 23.25 35.05 73.45 66.64 22.26 25.33 78.95 20 30 61.50 82.65 69.61 77. 68 48.48 46. 61 22.57 24.78 72 48 99.16 31.04 20.01 390. 88 419. 90 1,057.67 842. 77 323. 13 441. 79 006.73 622. 58 363. 81 352. 44 644. 22 484. 51 602. 92 769. 47 666. 41 800. 03 500. 23 610. 75 312.72 221. 47 662. 19 644. 00 317. 32 298. 88 213,381,483 2 10,709,507 06,040,083 247,505,466 1,816,351 3,945,050 2 12,487,430 10,409,403 2,980,448 6,069,977 16,268,311 5,894,773 11,039,607 6,756,901 6,334,822 10,454,495 10,261,042 0,812,632 2,567,706 3,616,100 6,970,820 213,122,749 4,803,838 4,058,000 2,614,940 5,545,710 32,486,380 1,944,120 2,205,170 3,926,020 11,712,580 7,798,310 3,991,850 3,849,160 18,040,410 3,892,880 9,679,870 6,770,160 6,623,350 13,017,100 8,288,040 0,149,390 2,696,020 2,017,090 5,891,270 11,776,380 2,805,080 2,856,830 53,694 39,620 90,765 Baltimore city 608,957 Calvert 10,223 10,248 33,800 Cecil 24,002 Charles 17,062 27,962 61,920 17,701 28,269 16,715 18,786 30,451 29,898 18,364 17,182 26,923 Talbot 20,342 46,133 22,852 20,865 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately o\vned waterworks, and pnvately owned central electric light and power stations, which in certain states are classed as real property. 2 Assessed valuation lor 1899. VALUATION OF NATIONAL WEALTH. 61 Tab^b 19.— estimated TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. MASSACHUSETTS. The state Barnstable Berkshire Bristol Dukes Essex Franklin Hampden Hampshire Middlesex Nantucket Norfolk Plymouth Suffolk Worcester ESTIMATED TRUE VALXJE OF EEAL PROPERTY AND IMPROVEMENTS.' Aggregate value. Total. $2,916,844,852 16,133,214 59,875,842 149,037,665 4,273,072 302,727,905 22,063,500 142,229,252 32,318,712 612,126,382 2,749,521 176,399,729 78,710,297 1,085,864,130 232,335,631 Taxed. $2,559,378,026 15,359,926 50,676,033 127,903,628 4,082,245 273,211,135 20,307,104 126,239,189 27,716,362 632,932,155 2,560,456 163,083,223 71,340,606 940,738,800 203,227,164 Exempt. $367,466,826 773,288 9,199,809 21,134,037 190,827 29,516,770 1,756,396 15,990,063 4,602,350 79,194,227 189,065 13,316,506 7,369,691 145,125,330 29,108,467 Average value. Per acre. Per capita. S566. 03 60.16 100. 71 402. 20 66.77 920. 26 47.81 373. 50 82.51 1,189.61 84.24 675. 55 183. 01 33,267.90 229. 03 $1,039.75 579. 79 625. 88 591. 35 936. 87 847. 91 535. 40 809. 96 549. 45 1,082.08 914. 68 1,164.05 690. 53 1,775.98 669. 64 valuation of taxed real property and improvements.' $2,315,687,381 14,591,930 45,608,4.30 121,508,447 3,878,133 204,908,361 18,276, .394 113,615,270 26,330,544 426,345,724 2,432,433 146,774,901 67,773,576 940,738,800 182,904,448 Reported value of farm lands and improvements. $158,019,290 1,997,890 14,396,100 11,696,030 737,340 16,900,930 8,300,660 9,296,090 10,084,750 31,947,170 119,600 12,019,900 8,627,030 4,473,440 28,422,460 Population. 2,805,346 27,826 95,667 252,029 4,561 357,030 41,209 175,603 68,820 565,696 3,006 151,539 113,985 611,417 346,958 MICHIGAN. The state. Alcona . . Alger... Allegan. Alpena . . Antrim . Arenac . . Baraga. Barry... Bay Benzie. . Berrien Branch Calhoun Cass Charlevoix. Cheboygan. Chippewa . . Clare Clinton Crawford.. . Delta Dickinson. Eaton Emmet . .. Genesee . . . Gladwin Gogebic Grand Traverse . Gratiot Hillsdale Houghton. Huron Ingham . . . Ionia Iosco Iron Isabella Jackson Kalamazoo . Kalkaska... Kent Keweenaw Lake Lapeer Leelanau . . Lenawee. .. Livingston. Luce Mackinac . . . Macomb Manistee Marquette Mason Mecosta ^.-. Menominee - 'Exclusive of railroads, street railways, telegraph and telephone systems, stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. «S1, 618, 175, 173 1,323,889 3, 297, 946 20,609,166 4, 262, 435 4,702,720 2,247,561 3,868,611 12,697,177 37,601,894 4,138,614 26, 428, 447 18, 788, 254 32,551,084 14, 179, 777 4, 317, 288 6,009,032 14,908,363 2,118,287 19,032,496 1, 170, 468 11,742,097 12, 866, 715 17,938,422 5, 383. 528 26, 275, 434 2, 067, 803 17, 936, 297 8,993,296 16,810,403 20, 352, 969 166, 294, 636 11,874,826 22,619,463 17, 253, 810 2,900,501 9, 491, 181 7, 365, 560 37, 343, 453 22,061,003 3, 622, 606 70, 444, 019 6,252,011 1,639,077 16, 394, 234 3,246,991 33,499,653 14, 569, 664 3, 102, 263 2, 616, 551 21,491,000 10,080,1.58 31,777,379 8,972,777 7,101,831 14, 285, 757 ,497,851,703 1,271,914 3,181,746 20, 030, 437 3, 795, 366 4, 470, 769 2,171,804 3,777,861 12, 144, 979 35,083.714 4, 026, 024 24,714,850 17, 865, 3.57 30. 370, 622 13, 686, 208 4, 062, 449 6, 6.30, 782 13,931,346 2,017,806 18,540,998 1,107,256 10, 906, 622 12,349,765 17, 162, 166 6,093,268 24,263,816 1,935,028 17, 421, S9> 7,674,004 15, 417, 616 19, 496, 160 164,265,196 11,537,198 18,219,713 16, 103, 660 2,762,924 9, 321, 456 6, 738, 816 34, 630, 8.50 ■18,821,354 3, 415, 766 62, 433, 894 6, 210, 474 1,580,402 14,918,952 3,163,664 32, 046, 878 14, 143, 252 3.019,221 2, 466, 964 20, 480, 267 9,284,761 29,400,532 8, 460, 816 6, 472, 888 13,614,440 51,976 116,200 678,719 467,069 231,951 75,7.57 90,760 552, 198 2, 418, 180 113, .590 1,713,697 922, 897 2,180,462 493,, 569 254, 839 378, 250 977,017 100, 481 491.498 63, 212 835,475 516, 950 776, 256 290,260 1,011,618 122, 776 514, 400 1,319,292 392, 787 856, 799 2, 029, 440 337, 628 4, 399, 750 1,1.50,1.50 147, 677 169, 725 626, 744 2,812,603 3, 229, 649 106, 740 8,010,125 41,. 537 68, 676 475, 282 83, 327 1, 452, 776 426, 412 83,0,32 149, 587 1,010,733 795, 397 2, 376, 847 511,961 628, 943 671,317 $43. i .3.00 5.58 38.38 11.40 14.97 9.62 6.79 34. 68 134. 09 20.93 72.90 58.25 72.97 44.31 15.95 11.96 14.74 5.76 52.17 3.18 16. 28 26.59 49.52 18.21 60. 95 6.30 24.33 28. 33 43.19 52.66 241. 26 22 06 64.61 46.89 8.09 12.97 20.26 83.96 59.92 9.66 127. 69 17.14 4.46 36 06 14.29 70.54 39. .59 5. .30 3.67 73.00 28.79 27.00 27.98 19. 57 21.38 .?li(>S. 40 232. 63 662. 02 531. 00 233. 51 283. 84 228.85 895. 51 563. 97 ,601 20 427.32 5.37. 55 675. .57 660. 06 679. 24 309. 35 .387. 28 698. 68 263. 38 7.57. IS 397. 71 491. 69 719. 21 506. 45 3.37. 93 604. 62 313. 50 1,071.59 439. 15 528. 97 681. 50 2,617.21 347. 60 668. 07 602. 60 283. 09 1,05.5.75 323. 28 774. 41 497. 65 493. 83 543. 07 1,943.43 330. 66 556. 93 307. 60 092. 06 740. 93 1,0.39 98 339. 68 646. 46 361. 87 770. 57 476. 13 343. 20 528 20 $938, 880, 464 847, 943 1,690,873 15,022,829 1,897,683 2,903,097 1, 447, 869 1,701,739 8, 492, 992 21,927,321 2,012,612 14, 296, 902 11,910,238 20,247,081 10, 290, 382 2, 672, 664 2, 815, 391 6,9.58,623 1,008,903 13,940,600 738, 171 4, .362, 649 4, 939, 906 11,441,444 3, .395, 512 17,3.31,297 1,454,908 5, 807, 299 6,755,503 10,011,439 12,997,440 82,132,598 8, 674, SS.'i 13,699,032 12,108,015 1,376,462 3, 107, 152 4. 035, 219 23, 020,. 563 17,427,180 2, 568, 246 31,216,947 3,105,237 1,026,235 11,217,257 1, 425, 074 21,023,439 9,428,836 1,000,407 1,243.4,S2 14, 321,. si;.-, 5,101,517 11,760,213 5,066,357 3,236,444 6,807,220 $582, 617, 710 696,030 112, 320 17,079,370 1,350,100 1,844,460 1, 113, 600 277, 410 10, 546, 110 7, 644, 450 1,187,330 20, 333, 560 12,335,2,50 16, 069, 350 11,213,060 1,746,030 1,487,530 1, 589, 170 885,180 14, 310, 040 171,330 1,272,760 207, 160 13,586,810 1,866,610 15,985,690 805, 490 58, 100 3,552,040 10, 503, 3.30 14, 666, 170 735,860 10,374,400 13,029,210 13,373,810 814,320 199, 240 5, 778, 480 15, 462, 010 14,1.52,700 969, 460 20, 746, 160 37, 450 753,730 11,4.51,580 2, 826, 530 21,8,35,900 11,970,910 188, 530 613, 560 15,620,130 2, 347, 140 867, 760 3, 435, 970 3,845,040 2, 109, 780 2,420,982 5,691 6, 868 38,812 18, 254 16,668 9,821 4,320 22,514 62, 378 9,685 49, 165 27, 811 49, 315 20, 876 13, 966 15, 516 21,338 8. 360 26, 1.36 2,943 23,881 17, 890 31.668 15,931 41, 804 6,564 16, 738 20, 479 29,889 29, 866 66, 063 34, 162 .39, 818 34,329 10, 246 22, 784 48,222 44, 310 7,133 129,714 3,217 4,967 27, 641 10, 556 48, 406 19, 664 2,983 7,703 33, 244 27, 856 41,239 18, 885 20, 693 27, 046 privately owned waterworks, and privately owned central electric light and power 62 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OP REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. MICHIGAJf— Continued. Midland Missaukee Monroe , Montcalm Montmorency Muskegon Newaygo Oakland Oceana , Ogemaw Ontonagon Osceola Oscoda Otsego Ottawa Presque Isle,. Roscommon.. Saginaw St. Clair St. Joseph Sanilac Schoolcraft . . . Shiawassee . . . Tuscola Vafl Buren Washtenaw . . . Wayne Wexford ESTIMATED TEUE VALUE Or REAL PEOPEKTY AND IMPROVEMENTS.! Aggregate value. Total. S4, 691, 630 2,814,740 19,082,350 12,144,111 937, 8o7 12,321,600 4,927,042 31,364,047 0,768,120 1,. 598, 817 5,935,279 6,230,461 656,052 2,497,750 19,353,593 , 3,446,300 539. 435 44, 122, 758 30,447,254 16,831,238 13, 743, 443 3, 426, 221 15,279,882 18, 615, 728 19,145,537 52, 438, 759 346, 423, 072 5, 810, 740 Taxed. 84,452,933 2,727,340 18, 334, 236 11,481,170 906, 667 10, 378, 676 4,690,192 29,393,073 6,530,009 1,507,400 6,846,676 6,022,885 637,065 2, 416, 488 17,958,988 3,379,443 512,600 37, 418, 711 27,790,917 16, 106, 741 13,3.51,696 3, 260, 946 14,562,755 18, 094, 222 18, 410, 000 43,487,029 306, 626, 745 5, 561, 232 Exempt, $238, 697 87, 400 728, 114 662,941 31,200 1,942,924 236, 850 1,971,674 238, 111 91, 417 89,703 207,676 18,987 81,262 1,394,605 66,857 26, 835 6,704,047 2, 656, 337 724, 497 391, 747 165, 275 '717,127 421, 506 735,537 8,951,730 39, 796, 327 249,508 Average value. Per acre. .S14. 15 7.77 62. 35 26.35 2.61 36.88 9.05 54.63 18 72 4.40 6.84 14.21 1.79 7.38 53.90 816 1.58 82.86 68.95 51.97 22.23 4.65 44.05 35.54 47.86 118 75 864. 67 15.79 Per capita. $324. 93 302.40 681. 99 370. 77 290.00 332. 69 278. 79 700. 23 406. 64 205. 90 957. 77 292. 88 446. 90 404. 49 487. 90 390. 69 301. 87 543. 24 651. 30 704. 56 392. 05 434. 30 451.19 515. 90 575. 39 1,097.94 993. 21 344. 95 Assessed valuation of taxed real property and improvements.! S3, 113, 939 1,771,000 13,785,140 5,233,214 680,000 6,214,776 3,045,579 22,044,805 3,910,185 1,205,928 2,922,788 2, 759, 827 478, 796 1,812,366 12,558,733 2,252,962 332, 837 22,406,414 18, .527, 278 11,263,455 9, 336, 850 1,630,473 10, 183, 745 11,749,495 10,508,676 26, 040, 137 214, 424, 297 3, 330, 079 Reported value of farm lands and improvements $2,791,810 992, 420 15, 263, 360 8, 178, 220 387, 540 4, 310, 920 4,469,980 22, 181, 290 5,064,020 916, 290 306, 3.50 2,989,700 191,550 726, 790 11,680,190 1,103,020 122,290 15,218,720 13, 442, 730 10,921,370 11, 436, 410 439, 040 12, 597, 030 12, 486, 300 14, 364, 200 18,421,380 32, 322, 580 1,587,810 Populationi 14, 439 9,308 32, 764 32,754 3,234 37,036 17, 673 44,792 16, 644 7,765 6,197 17, 859 1,468 6,175 39,667 8,821 1,787 81,222 55, 228 23,889 35,055 7,889 33, 866 36,890 33, 274 47, 761 348, 793 16,845 MINISTE.SOTA. The state ^ SI. 436, 390, 666 Aitkin Anoka... Becker... Beltrami . Benton.. . Bigstone Blue Earth. Brown Carlton Carver Cass Chippewa . Chisago . . - Clay Cook Cottonwood. Crow Wing. . Dakota Dodge Douglas Faribault . Fillmore. . Freeborn. . Goodhue.. Grant Hennepin . Houston. . Hubbard-. Isanti Itasca Jackson Kanabec Kandiyohi Kittson Lac qui Parle. Lake Lesucur. Lincoln. . Lyon. . . - McLood. 3,989,624 6,952,135 6,639,397 4, 444, 304 4, 503, 992 0, 846, 443 28,202,783 16,111,491 7,962,205 9, 245, 264 3, 129, 260 9, 348, 762 6, 689, 936 13, 986, 881 3, 705, 238 11,581,219 6, 564, 671 14,425,531 9,639,310 10,067,472 24, 260, 336 20, 688, 786 18, 184, 602 20, 674, 162 6,269,274 169, 904, 410 9,999,928 2,407,699 4,264,642 22,048,726 14,541,642 2, .329,. 384 12,607.063 7,318,317 12,674,319 10,713,916 11,956,978 7, 409, 980 13, .570, 659 12,885,116 $1,340,450,505 3,820,341 6, 594, 435 6, 425, 197 4, 250, 604 4, 364, 367 6,617,743 27,523,644 15,357,341 7,897,340 8, 914, 789 3,010,260 9,117,887 6, 427, 624 13,559,057 3,687,438 11,187,069 6,933,731 13, 860, 201 9, 414, 960 8, 896, 958 23,758,874 20,212,286 17,685,065 19,780,090 6,146,637 139,995,280 9,770,928 2,256,399 4,169,545 21,764,776 14,351,866 2,272,684 12,215,043 7,178,092 12, 340, 144 10,470.916 11,, 500, 378 7,322,918 13, 170, 097 12.524,604 894,940,051 169,283 357,700 214, 200 193, 800 139, 625 228, 700 679, 239 764, 160 64, 866 330, 475 119,000 230, 875 162,312 427,824 17,800 394, 150 630, 940 569, 330 224, 350 1,170,514 501,462 476, 500 499, 537 894,062 122, 637 29,909,130 229,000 151,200 94, 997 283, 950 189,677 66, 700 462, 010 140, 226 334, 175 243,000 466, 600 87, 062 .399,862 360,512 $27. 74 3.34 24.30 7.47 1.48 17.73 22.10 68.29 41.20 14 53 40.13 1.64 26.06 23.40 21.38 3.89 28 54 20 19 37.32 34.86 22.96 52.65 39.18 39.46 43.42 17.65 463. 31 27.86 6.88 14.94 6.18 31.66 6.79 24.31 10.80 25.95 7.89 39. 33 21. 93 29.70 39.95 591. 07 614. 53 461. 87 402. 93 454. 40 784. 15 874. 15 814. 24 794. 87 526. 98 402. 37 747. 96 497. 43 779. 56 4, 674. 37 959. 58 460. 68 663. 76 722. 59 560.42 1,099.99 732. 66 832. 70 663. 97 701. 65 744. 09 649. 35 366. 01 365. 27 4,821.50 983. 00 604. 85 687.83 927. 66 887.00 2, 302. 09 590. 93 826. 46 930. 06 667. 57 $490,537,617 1,414,941 2,243,005 2, 185, 441 2, 626, 262 1, 628, 495 2,011,472 9, 556, 786 4,639,680 1,974,835 3,314,048 1,961,709 2, 564, 030 1,695,043 4,277,306 1, 229, 146 3,685,599 2,472,388 6,967,940 4,240,973 3,258,959 6,984,603 7,468,408 5,779,433 7,219,011 2,048,879 88,047,346 3,072,619 1,762,812 1,3.32,123 6,441,194 4,124.099 673,910 3, 460, 352 2,123,696 3,892,790 2,617,729 4, 049, 429 2,137,877 3,720,636 4, 318, 829 8669,622,315 1,751,394 862, 630 3, 459, 430 4,187,660 1,112,410 3,209,050 6,743 11,313 14,375 11,030 9,912 5,255,560 19,187,070 11,659,780 748, 600 7,845,820 8,731 32,263 19,787 10, 017 17,544 647, 340 7,657,420 4,793,950 9,991,970 56,450 7,777 12, 499 13,248 17,942 810 9,751,270 1,603,890 10,026,676 8,082,780 6,964,060 12,069 14, 250 21,733 13,340 17,964 19,109,110 17,042,320 14, ,546, 150 15,368,790 5, 121, 390 22,065 28,238 21.838 31,137 8,935 17,680,160 8,195,010 822,870 3,631,030 266, 360 228, 340 15,400 6,678 11,675 4, 573 12,017,630 1,267,740 9, 902, 320 5,342,940 10,899,910 14,793 4,614 18, 416 7,889 14,289 25,600 9, 620, 950 6, 520, 0,30 9,964,950 10,682,210 4,664 20,234 8,966 14,591 19,695 > Exclusive ol railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. VALUATION OF NATIONAL WEALTLI. 63 Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. MINNJESOXA— Continued. Marshall . , Martin. .. Meeker... Millelacs . . Morrison. Mower... Murray.. Nicollet . . Nobles.. . Norman. . Olmsted . . Ottertail.. Pine Pipestone. Polk Pope Ramsey... Red Lake. Redwood . . Renville. . . Rice Rock Roseau... St. Louis. Scott Sherburne., Siblsy Stearns . . . . Steele Stevens . Swift Todd Traverse.. Wabasha - Wadena. . . Waseca Washington. Watonwan. . . Wilkin ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.! Winona Wright Yellow Medicine Indian reservations. Aggregate value. S7, 988, 137 16,632,436 12,293,418 4,840.752 11, 510, 621 22,044,059 12,462,328 11,021,051 15, 632, 457 10,081,373 20,999,295 22,503,624 6,762,790 8,679,286 22,794,717 7,483,522 150,638,757 4, 353, 458 16, 919, 329 18,691,313 20,995,072 11,192,054 1,547,300 177,860,680 9, 374, 604 3,783,160 12,881,389 26, 609, 201 15,113,948 9,425,896 9,681,915 10, 507, 819 7,206,796 15,813,873 4, 182,. 390 13,2.36,926 18,982,850 11,104,646 8, 490, 264 28, 435, 166 14,266,844 12,870,203 S7, 860, 412 16,347,186 11,980,318 4,703,752 11,028,653 21,449,881 12,305,151 10, 352, 801 15,209,212 9,858,076 20, 362, 820 20,833,424 6,641,915 8, 409, 174 22, 130, 605 7,208,972 123,126,737 4, 182, 572 16,603,826 18, 374, 851 18, 075, 150 10,882,979 1,500,000 176, 019,, 310 9,007,304 3, 735, 598 12,647,314 23,703,031 13,980,552 9,087,421 9, 457, 390 10,219,324 7,034,369 15,103,873 4,017,990 12,946,601 16,856,350 10,662,971 8,339,789 25,959,279 13, 923, 602 12, 506, 074 Exempt. 8127,725 185, 260 313, 100 137, 000 481, 968 594, 178 157, 177 668, 850 363,246 223,298 636, 475 1,670,200 110,875 270, 112 664, 112 274, 550 27,412,020 170, 886 315, 603 316, 462 2,919,922 309, 075 47,300 1,841,370 367,200 47,662 234, 075 1, 906, 170 1,133,396 338, 475 224, 526 288, 496 171, 437 710,000 164, 400 290, 425 2, 126, 500 441,575 150, 475 2,475,887 343,242 364, 129 Average value. Per acre. Per capita. $7.00 35.29 31. 34 13.13 15.97 49.21 27.62 38.10 33.92 11.05 60.95 16.53 7.40 29.48 18.81 16.70 1, 367. 54 6.10 30.39 29.53 66.01 36.69 1.43 50.23 40.69 13.25 34.23 30.65 5.5. 44 26.44 20.44 16.98 20.66 46. 63 12.28 48.10 73.78 40.16 18.43 70. 52 32.78 27.03 S508. 86 976. 17 692. 47 600. 14 602. 84 986. 97 1,046.29 746. 02 1,046.91 670. 08 908. 31 495. 95 584. 86 936.88 643. 39 695. 02 882.65 356. 99 980. 21 788. 90 805. 03 1, 157. 64 221. 23 2,144.66 618. 90 519. 59 763. 93 675. 95 914. 07 1,080.83 717. 02 473. 03 951.51 836. 66 528. 01 896. 81 682. 64 965. 95 1,060.78 796.82 489.31 881.40 valuation of taxed real property and improvements. $2,495,369 4,566,253 3,273,311 1,061,795 3,253,290 6, 682, 206 3, 629, 838 3,724,029 4,627,034 2,723,225 6,949,768 5, 835, 693 2,082,105 2,355,511 5, 319, 857 2,231,880 74,162,739 1,121,3.33 5,426,087 5, 220, 128 5,849,563 3,118,332 115,614 41,062,703 2.982,561 1,197,307 4, 258. 355 7,874,761 4, 336, 400 2, 336, 098 2,709,854 2,838,701 2,125,184 3,804,602 1,339,330 3, 876, 198 7,082,600 3,136,168 2,. 303, 809 9,686,298 5,195,374 3,612,942 Reported value of farm lands and improvements ,$6,662,030 13, 954, 630 10,004,210 1,678,090 4, 932, 620 17,571,170 10, 020. 220 8, 630, 170 12,662,110 8,003,010 10,276,920 15,521,600 1,827,320 6,283,720 16, 054, 900 6, 262, 600 5, 046, 190 2, 554, 830 14, 170, 310 15,921,600 12,284,210 9, 142, 400 2 1,704,020 916, 340 7, 448, 660 2,635,300 11,382,580 15,641,300 11,224,240 5,574,770 8,011,240 7,120,370 6, 106, 620 10, 398, 870 1,599,520 10,891,680 7,829,660 8, 232,. 390 6,206,830 12, 495, 170 11,908,010 10.367,590 932, 420 Population. 15, 698 16, 936 17, 753 8,066 22, 891 22, 336 11,911 14,774 14,932 15, 045 23, 119 45, 375 11,646 9,264 35,429 12, 677 170, 554 12, 196 17,261 23, 693 26,080 9,668 6,994 82,932 15, 147 7,281 16, 862 44, 464 16, 524 8,721 13, 503 22,214 7,673 18, 924 7,921 14,780 27,808 11, 496 36, 686 29, 157 14,602 3 3, 486 MIS.SLSSIPPI. The state < $2.54,908,419 $242,181,620 $12,726,799 $8.59 $164.32 $131,315,819 8162,007,000 1,661,270 6,823,644 1,766,003 2,398,568 3,496,983 1,022,484 8,049,364 1,688,962 2,982,284 2,796,235 1,148,677 2,979,408 1,687,655 2,779,8.52 7,125,770 3,612,953 1,660,930 3,9.58,486 1,408,615 1,713,345 2,259,260 3,648,422 5,929,1.53 8,874,496 4,380,263 3,362,769 6^340,813 1,580,988 2,228,364 3,340,06) 975,016 7,921,902 1,623,268 2,872,434 2,697,826 1,100,302 2,673,246 1,601,024 2,577,378 6,910,026 3,429,472 1,607,699 3,770,240 1,340,523 1,615,938 2,013,617 3,632,816 5,689,633 8,011,901 4,189,9.50 3,318,444 482,731 184, 016 170,204 156,918 47,468 127,462 66,694 109,860 98,409 48,375 306, 162 86,631 202,474 215,744 183,481 .53,231 188,246 68,092 97,407 246,643 115,606 239,620 862,694 190,313 44,326 24.91 6.86 5.29 7.73 3.91 13.78 4.49 7.61 8.62 4.82 9.22 3.97 10.89 18.81 7.55 4.50 11.23 3.97 3.27 8.12 9.33 9.43 18.37 8.30 11.11 226. 61 117.77 115.83 133.23 97.29 227.21 102. 29 134.85 140. 57 88.12 143.33 95.13 142.10 271.01 105. 04 127.02 1.59.93 102.98 262. 16 180.09 306.95 282. 31 168, 79 118.94 323.34 3,804,488 1,185,741 1,782,691 1,3.36,026 487, .■508 2,640,634 649,307 1,436,217 1,348,913 550, 151 1,782,164 1,200,768 1,718,2.52 2,303,342 2,584,804 918,685 1,885,120 893,682 1,077,292 1,342,411 1,768,408 3,793,089 6,008,926 2,793,300 1,106,148 1,576,100 1,116,220 1,925,280 2,097,330 918, 780 7,081,450 1,663,890 2,258,640 2,066,490 1,022,960 1,883,790 1,197,570 2,014,160 5,210,170 2,978,570 1,260,330 3,043,2.50 1,162,410 471,160 1,328,810 331,860 547,170 4, 069,, 580 3,782,720 1,889,980 30,111 Alcorn . . 14,987 Amite 20, 708 Attala Benton.- ... 26,248 10,510 35,427 Calhoun 16,512 Carroll 22,116 Chickasaw . . 19,892 13,036 Claiborne. 20,787 Clarke 17,741 Clay 19,563 Coahoma 26,293 34,395 Covington 13,076 DeSoto.. 24,751 Franklin 13,678 6,795 Grenada 14,112 11,886 Harrison 21,002 Hinds 52,677 Holme.t) 36,828 Issaquena 10,400 lExclizsive of railroads, street railways, telegraph, and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 The excess of value of farm lands over that of taxed real property represents the value of homestead claims, which are exempt from taxation. 3 Not reported by counties. ^ Exclusive of property not distributable into counties. 64 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OP TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. MISSISSIPPI— Continued. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS. ^ Assessed valuation of taxed real property and improvemenis.i Eeported value o£ farm lands and improvements. COTJNTT. Aggregate value. Average value. Population. Total. Taxed. Exempt. Per acre. Per capita. $1,102,610 2,165,728 1,252,311 2,244,913 2,859,152 1,924,666 2,281,294 7,014,428 1,942,761 1,648,823 3,126,864 5,045,906 3,079,981 5,177,021 3,987,879 2,711,020 3,103,112 5,503,309 1,825,153 1,181,937 2,082,159 5,703,887 2,664,919 3,671,963 1,562,532 4,067,629 7,135,257 1,769,302 1,385,. 545 2,765,9.51 1,995,766 1,178,909 3,193,105 1,68\643 1,472,290 5,164,340 3,733,198 2, 853,. 527 1,507,9.57 782,224 3,712,897 1,727,658 14,.551,000 14,842,967 1,446,941 1,066,876 2,208,203 2,172,571 3,092,275 7,082,790 $1,079,910 2,044,005 1,176,749 2,126,452 2,410,602 1,862,441 2,058,359 6,720,709 1,866,573 1,585,640 2,788,192 4,9.36,544 2,748,701 4,639,115 3,836,435 2,663,711 2,622,263 5,152,648 1,683,097 1,137,706 2,010,620 5', 488, 124 2,457,644 3,442,251 1,620,251 3,910,2.54 6,764,214 1,639,334 1,330,861 2,739,576 1,869,. 595 1,112,806 3,166,465 1,.545,.553 1,440,416 5,n4,593 3,666,842 2,764,491 1,464,262 710,213 3,646,245 1,6.54,887 14,029,431 14,348,667 1,371,021 1,036,. 563 2,037,609 2,116,260 2,932,650 6,760,297 $22,700 121,723 75,562 119,461 448,550 62,125 222,935 293,719 76,188 63,183 338,662 109,362 331,280 537,906 152,444 47,309 480,849 350,661 142,056 44,231 71,639 215,763 207,275 229,712 42,281 167,375 371,043 129,968 54,684 26,376 126,171 66,104 26; 6.50 35,990 31,875 59,747 66,3.56 89,036 43,695 72,011 66,662 72,771 521,569 494,300 75,920 31,313 170,594 56,311 159,725 322,493 S3. 28 3.15 3.02 6.76 6.63 4.27 5.30 16.19 4.76 4.59 10.88 13.64 8.38 16.06 8.73 3.87 6.86 11.28 7.29 3.40 5.80 13.52 9.57 8.21 3.68 5.83 16.00 6., 57 5.15 10.57 4.01 3.15 11.39 4.28 3.77 11.48 9.17 10.95 6.17 2.82 12.92 6.46 37.83 25.07 2.87 4.08 5.20 5.88 9.64 10.87 $81. 41 131. 16 81.35 105. 43 160.21 93.92 103.18 183.86 128.63 94.98 142.41 211.71 142.91 177.94 122.73 200.80 112. 13 176.30 110.37 92.88 105. 65 184.91 132.04 126. ,50 233.32 277.05 259.04 96.82 87.76 608.91 95.24 82.36 262. 20 123. .56 112.78 321.09 190. 47 138. 40 116. 16 77.26 226.31 104. 57 355. 67 301.. 59 115. 40 78.34 102. 93 153.82 156. 63 161. 16 $719,940 1,362,670 784,499 1,276,271 1,607,068 1,241,627 1,372,239 4,480,473 1,399,930 792,820 1,672,915 2,468,272 2,061,626 3,092,743 2,876,576 1,922,783 1,966,697 2,576,324 1,122,065 568, a53 1,206,372 2,744,062 1,228,822 2,581,688 1,013, .501 2,606,836 2,254,738 819,667 998.146 913,192 1,402,196 834,604 1,065,485 863,702 793,610 1,701,531 1,833,421 1,842,994 685,705 517,660 1,4.58,498 1,103,2,58 4,676,477 4,782,889 1,028,266 690,375 1,3.58,406 705,420 1,466,276 4,.506,865 $965,830 537,680 1,136,4.50 1,877 020 972; 960 1,737,020 1,933,430 2,292,810 1,196,620 1,281,040 2,096,390 4,088,200 1,404,040 2,984,200 3,483,080 928, 160 2,547,350 3,862,630 1,314, .360 1,055,800 1,678,990 3,001,310 1,979,710 2,989,150 298,270 865,410 1,558,850 1,580,090 1,261,240 828,650 1,719,550 930,220 2,685,400 1,072,070 1,085,110 2,912,740 2,688,900 2,286,440 1,187,980 585,170 3,429,070 1,411,230 2,803,300 8,324,770 759,310 1,024,650 1,822,570 1,162,790 1,6.50,740 6,000,680 13,644 16,513 Jasper 16,394 21,292 Jones Kemper 17,846 20, 492 22,110 38, 150 Lawrence 16,103 17,360 21,956 Leflore 23,834 21,552 29,096 32,493 13,601 27,674 31,216 Montgomery 16,536 Neshoba 12,726 Newton 19,708 30,846 Oktibbeha . 20,183 Panola 29,027 6,697 Perry 14,682 87,545 18,274 15,788 5,435 20,955 14,316 Sha rke Y 12,178 12,800 13,0.55 16,084 19,600 Tate - ... 20,618 12,983 10,124 16,479 16, .522 40,912 49,216 12,639 13,619 21,453 14,124 19,742 43,948 MISSOURI. The state ! $2, 000, 065, 148 $1,862,444,671 $137,610,477 $45, 47 $643. 79 S7&3,093,7&3 $843,979,213 3,106,665 Adair 12,051,486 14, 188,, 568 18,829,450 16,066,316 7,047,795 10,892,455 23,089,388 6,082,893 3,046,812 17, 157, 904 69,691,917 3,969,770 12,467,376 13,599,092 2,571,950 11,986,394 18,131,492 1,. 530, 222 16,891,0,37 5,863,876 11,500,286 13,941,408 18,636,266 16,569,291 6,862,170 10,597,542 22,462,188 5,9,56,028 2, 971,, 546 15,219,944 56, 208, 501 3,768,646 12,218,864 11,829,732 2, .536, 700 11,641,539 17,794,892 1,, 503,, 567 16,405,837 5, 727, 830 661,200 247, 160 293, 184 497, 026 185,625 294, 913 627, 200 126, 865 75, 267 1,937,960 3,483,416 201, 125 248, 522 1,769,360 35, 250 444, 856 336,600 26, 6,55 485, 200 136,045 33,67 52.78 66.30 36.92 13.94 28.85 41.28 11.59 7.80 39.43 223.67 8.84 45.73 25.60 5.72 32.86 41.30 4.73 37.07 18.66 554. 65 818.63 1,141.11 759. 28 276. 04 596. 76 766. 05 367. 41 207. 97 599. 06 489. 93 236. 73 748. 62 523.36 196. 14 492. 96 685. 37 328. 19 714. 63 346. 50 3,697,841 3,674,720 6, 467, 925 5,621,025 2, 599, 307 3,798,402 6, 492, 482 2,290,780 1,408,315 5, .534, 625 20,664,890 2,216,850 3,347,631 4,065,200 1,268,360 3, 518, 762 5,678,336 989, 189 5,922,685 2,557,067 7, 442, 420 12,221,010 16,024,310 11,449,210 4,777,680 8,148,620 13,626,410 4,870,430 2,234,590 10,271,820 13,222,710 1,298,040 10,196,370 8, 969, .558 1,880,070 7, 789, 080 14,286,120 489,030 13, 443, 490 4,544,460 21,728 17,332 16,501 21,160 25,532 18,253 Bates 30, 141 16, 556 14,650 28,642 121,838 16, 769 Cnldwell 16,6,56 26,984 13, 113 24,315 26, 455 6,706 23,636 r.pdft.r 1 16,923 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, stations, which in certain states are classed as real property. ! Exclusive of property not distributable mto counties. and privately owned central electric light and power VALUATION OF NATIONAL WEALTH. 65 Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. MISSOURI— Continued. Chariton . , Christian . Clark Clay Clinton - . . Cole Cooper Crawford . Dade Dallas Daviess . . Dekalb... Dent Douglas , Dunklin . Franklin . . . Oasconade . Gentry Greene Gnmdy Harrison . Henry Hickory . . Holt Howard . . Howell . . . Iron Jackson . . Jasper... Jefferson . Johnson . . , Knox Laclede . . . Lafayette . Lawrence. Lewis Lincoln Linn Livingston . McDonald.. Macon . . . Madison . Maries . . . Marion . . . Mercer . . . Miller Mississippi... Moniteau Monroe Montgomery . Morgan New Madrid . . Newton Nodaway Oregon Ozark Pemiscot . Perry Pettis Phelps . . Pike Platte. . Polk. . , . Pulaski . Putnam . . . Ralls Randolph. Ray Reynolds.. Ripley ,St. Charles... St. Clair St. Francois. St. Louis ESTIMATED TRUE VALUE CF REAL PROrERTY AND IMPROVEMENTS. 1 Total. 115,361 430 4,609 2VV 10,589 608 14,391 831 11,536 874 13,051 .301 15,390 728 4,826 471 6,680 357 2,894 408 14, 104 603 11,517 428 3,184 248 2,681 129 6,961 913 14,926 124 5,247 331 12, 877 546 32,354 406 11,340 189 15, 125 3.30 15, 586 065 3,906 492 13,098 248 12,608 V39 7,108 935 2,817 136 206,990 887 32,425 V31 10,259 111 17, 175 695 9,396 886 4,418 2V4 22,537 329 12,030 502 10,693 293 10,510 814 18,583 518 13,790 V3V 3,210 983 14,906 665 3,038 775 2,308 606 12,520 959 7,464 244 3,722 nm 10, 173 930 8,619 239 12,865 163 8,500 240 5,801 807 6,927, 892 9,078, 206 29,597, 220 3,415 556 5,662, 586 1,206 801 4,399 953 0,312 500 23,325 396 4,633 599 14,568 072 12,817 147 8,043 936 2,226, 861i 8,162 980 8,0.-i7 963 12,444 935 13,973 419 2,424 438 1,929, 147 ' 10,427 873 7,211, 393 5,819 936 47,601, 738 Agpjegate value. Taxed. $15,044,285 4,527,402 10,392,424 14,063,246 11,198,634 9,620,975 14,690,428 4,715,611 6,531,334 2,805,326 13,819,486 11,328,116 3,101,258 2,622,629 5,715,820 14, 493, 726 5, 088, 856 12, 479, 106 30,549,505 11,113,204 14, 844, 750 15,100,331 3, 845, 387 12,814,713 11,963,675 6,927,260 2,728,594 190,933,591 30,924,531 9,891,711 16,453,660 9,243,286 4,221,811 21,743,604 11,610,792 10,467,389 10,298,033 18, 122, 468 13, 402, 137 3,153,727 14,235,265 2,896,675 2,269,116 11,673,112 7,341,064 3,626,261 10,046,430 8,350,504 12,560,363 8,271,318 6,696,437 6, 833, .592 8,813,346 28,842,850 3,326,071 6,441,546 1,188,207 4,293,878 6,191,912 22,225,796 3,906,026 14,152,072 12,344,147 7,832,021 2,151,937 7,985,686 7,873,988 11,792,1.36 13,616,934 2,397 ,,178 1,819,712 15,196,069 7,056,871 5,096,400 43,108,7.38 Exempt. $317, 145 81,875 197, 184 328, 585 338, 240 3,430,326 700,300 110,860 149,023 89,082 28.5, 118 189,312 82, 990 58,500 246,093 432,398 168, 475 398, 440 1,804,900 226,985 280,580 486,734 61,105 283,535 646, 164 181,675 88,542 16,057,296 1,501,200 367, 400 722,035 153,600 196, 463 793, 826 419, 710 225, 904 212, 781 461,0.50 388,600 57, 256 671,400 143, 100 39,490 847,847 123, 180 95,824 127,500 268, 736 304,800 228,922 106,370 94,300 264, 860 754,370 89,485 221, 040 18,594 106,075 120,588 1,099,600 727,674 416,000 473,000 211,915 74,926 177,394 163,976 6.52,800 356,485 27,260 109,435 1,231,804 154,522 723,535 4,493,000 Avernge valuo. Per acre. Per capita. $32. 44 13.07 32.83 55.25 43.23 52.29 42.79 10.10 21.17 8.53 41.50 42.85 6.48 5.18 17.54 26.50 15.83 40.90 75.68 41.02 3.24 32.91 14.96 44.49 43.78 12.25 7.93 532.82 80.17 23.33 32.14 29.13 9.47 58.30 30.72 33.42 26.79 46.83 40.50 9.59 28.13 9.59 6.81 45.29 25.86 9.74 38.12 32. &5 30.18 25.84 14.81 16.66 26.65 5.36 6.78 14.62 3.12 13.61 21.08 53.21 10.69 36.71 48.85 19.86 6.54 24.62 26.17 39.77 38.92 4.56 4.84 56.29 15.98 19.78 153. 99 $572. 63 272. 11 688.40 761.35 664. 45 634. 24 683.06 372. 44 368. 67 208. 19 661. 41 798. 82 245.21 159,57 274.67 426. 68 626.52 613. 78 635.95 619.94 665.67 391.24 766. 74 687. 61 325.69 323.21 1,060.44 385.94 399.00 616.88 697. 15 267. 40 711.43 379. 97 639.40 572. 73 728. 68 618.36 236. 55 464.50 304. 64 240. 08 475. 52 507. 56 245.08 8.59. .50 541.04 652. 52 512. 96 476. 53 614. 17 336.22 898. 57 245.62 401.72 99.37 363. 18 417. 11 719. 08 326. 45 565. 88 791. 52 345. 90 214.24 489. 15 054. 18 509. 16 563. 33 297. 08 146. 30 671. 24 402. 71 241. 98 951.27 Assessed valuation of taxed real property and improvements.: $4, 348, 095 1,803,746 2, 839, 460 4,173,070 4,194,245 3,228,515 4,605,150 1,834,868 2,307,892 1, 154, 455 4,700,505 3, 293, 057 1,336,749 1,639,143 2,048,681 5,015,130 2,077,084 3, 839, 726 9, 458, 051 3, 483, 763 4, 867, 131 5,592,715 1,226,460 4,201,385 3,480,600 2,234,600 1, 392, 650 69,065,380 10,308,177 3,319,366 6,971,890 2,710,641 1,827,624 6,731,735 3,922,565 3,143,360 3,613,346 4,274,167 3,829,182 1,091,255 6, .560, 030 1,201,525 1,146,018 5,577,620 2,729,020 1,649,684 1,680,005 2,399,570 4,078,040 2,964,630 1,705,520 1,872,217 3,750,360 8,034,220 1,458,803 2,185,360 738,017 1,490,930 1,678,025 7,798,525 1,446,670 6,422,250 3,506,860 2,637,044 892,920' 2,661,862 2,948,310 4,500,815 4,538,978 1,198,689 1,568,717 6,127,850 2,666,135 3,. 397, 600 23,686,120 R'^ported value of farm lands and improvement! Population, $13,268,520 3,771,100 8,743,120 10,157,060 9,858,650 26,826 16,939 15,383 18,903 17,363 4,463,080 11,222,900 3,116,280 5,490,690 2,339,250 20, .578 22, 532 12, 959 18,125 13,903 11,964,160 10,004,240 1,962,120 2, 038, 440 2,789,640 21,326 14, 418 12,986 16,802 21,706 10,857,270 4,063,710 9,932,740 10,057,100 8,205,100 30,581 12,298 20, 564 52, 713 17,832 12,830,060 11,163,520 2,496,330 11,565,320 8,303,000 24,398 28,054 9,985 17,083 18,337 4,732,010 988,280 25,430,120 11,191,700 6,750,460 21,834 8,716 195, 193 84,018 25, 712 12,689,280 8,191,630 2,828,290 16,560,200 8,664,140 27,843 13, 479 16,523 31,679 31,662 8,242,890 7,412,800 11,220,540 11,246,830 2,200,710 16,724 18,352 25,503 22,302 13,674 11, 122, 900 1,497,420 1,892,260 7,726,020 6, 737, 780 33,018 9,975 9,616 26 331 14, 706 2,809,750 5,654,160 6,292,445 10,475,400 6, 436, 160 16, 187 11,837 15,931 19,716 16,571 4,055,420 2,866,530 6, 259, 020 24,366,130 1,883,850 12, 175 11,280 27,001 32,938 13, 906 4,583,730 1,150,510 1,413,420 4,976,060 12,427,710 14,096 12,145 12,116 15,134 32,438 2,513,140 10,109,540 10,731,300 5,894,880 1,663,200 14,194 26,744 16,193 23,265 10,394 7,446,470 7,139,390 7,691,860 12,1,33,110 921,780 16,688 12,287 24,442 24,805 8,161 959,910 10,275,900 6,516,480 3,611,500 30,233,030 13,188 24,474 17,907 24,051 60,040 'Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworlcs, and privately owned central electric light and power ■Stations, which in certain states are classed as real property. 932—07 5 66 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OP REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. M1S80UEI— Continued. St. Louis city. Ste. Genevieve Saline Sctiuyler Scotland Scott Shannon Shelby Stoddard Stone Sullivan Taney Texas Vernon Warren Washington.. Wayne Webster Worth Wright ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.! Aggregate value. 8580,918,334 4,606,098 23,979,747 6,109,341 9,793,223 6,926,367 3,575,609 9,614,993 6,963,140 2,198,517 11,408,697 1,600,967 5,328,845 16,299,824 5,449,737 4,919,612 3,398,174 4,644,216 5,714,920 3,477,450 Taxed. $514,517,580 4,203,498 23,311,040 5,938,236 9,628,632 6,762,226 3,531,356 9,391,610 6,807,394 2,167,425 11,184,247 1,567,609 5,217,813 16,155,824 6,194,257 4,781,375 3,292,374 4,661,645 5,587,740 3,384,960 Exempt. 872,400,754 341,600 668,707 171,106 164,691 163,131 44,254 223,383 165,746 31,092 224,450 33,448 111,032 1,144,000 255,480 138,237 105,800 82,670 127,180 92,500 Average value. 81,020 31 444. 56 711.50 563. 69 740. 12 528. 98 317. 92 594. 73 282. 26 222. 26 662. 50 168. 09 240. 12 616. 61 549. 42 344. 92 221, 97 279. 10 681. 26 198.50 815,033.77 14.60 46.69 31.61 33.78 26.01 6.63 29.52 13.06 6.75 27.51 . 3.86 7.20 30.36 20.77 10.33 0.90 12.63 33.82 8.07 valuation of taxed real property and improvements.' S.308,094,370 1,421,166 7,848,835 1,691,806 2,377,440 2,163,675 1,412,542 3,342,210 2,467,543 791,031 2,831,455 732,481 2,138,448 6,966,860 1,778,865 1,912,650 1,311,703 1,877,220 1,862,580 1,692,475 Reported value of farm lands and iniprovements. $7,699,680 2,860,230 18,248,100 5,089,940 8,140,160 4,480,660 1,146,860 7,918,760 3,360,320 1,715,460 10,021,520 1,437,610 3,302,410 11,296,170 4,386,800 2,732,430 1,698,800 3,414,760 4,991,240 2,588,560 Population. 676,238 10,369 33,703 10,840 13,232 13,092 11,247 16,167 24,669 9,892 20,282 10,127 22,192 31,619 9,919 14,263 16,309 16,640 9,832 17,519- MONTANA. The state 58171,411,095 $163,721,997 87,689,098 81.84 8704. 44 874,834,907 862,026,090 243,329' 4,472,043 1,970,628 2,606,880 19,. 358, 232 3,653,631 3,572,045 1,033,987 11,202,786 4,126,629 4,320,034 9,599,232 2,461,608 3,401,608 27,353,399 4,673,210 2,837,849 7,985,724 4,. 314, 464 4,246,5.35 33,527,656 6,050,880 2,060,241 601,281 6,021,025 4,323,370 1,943,028 2,420,660 18,290,596 3,490,533 3,425,012 1,001,364 10,689,916 3,999,404 4,190,160 8,999,442 2,384,378 3,362,463 25,666,052 4,566,000 2,743,080 7,697,142 4,212,812 4,126,515 31,927,980 0,005,728 2,002,426 662,836 5,803,100 148,673 27,500 85,220 1,067,636 163,098 147,633 32,623 512,869 127,225 129,874 599,790 , 77,230 99,145 1,688,347 118,210 94,769 388,582 101,042 120,020 1,599,075 45,152 67,816 38,445 217,926 1.65 2.48 1.58 10.94 0.36 0.27 0.12 4.12 0.72 0.80 5.81 2.49 3.41 16.62 1.64 1.04 1.96 2.42 2.39 61.51 3.27 0.42 0.07 2.64 796.45 746. 13 332. 66 760.99 333. 18 452.76 423. 24 644. 10 694.87 460.80 1,004.84 568.76 649. 46 1,426.81 607.30 1,123.46 571.88 587.'72 642.90 703. 84 1,960.75 406. 66 138. 07 969. 26 1,729,348 971,514 968,264 9,146,298 1,163,611 1,712,506 600,682 5,344,958 1,999,702 2,095,080 4,499,721 1,192,189 1,868,036 10,732,526 1,822,000 1,371,540 3,798,671 2,106,406 1,650,606 16,963,990 938,395 751,213 187,612 2,321,240 3,226,460 1,136,080 1,864,260 4,461,430 2,922,060 2,344,210 243,770 3,019,440 3,811,730 2,176,680 5,316,710 785,520 912,260 2,819,480 3,189,360 1,938,800 2,064,470 1,687,400 3,600,140 698,230 1,726,760 1,596,470 352,200 2,612,110 7,622,080 6,615 Broadwater .., 2,641 Carbon 7,533 26,777 Chouteau 10,966 7,891 Dawson 2,443 17,393 Fergus Flathead 6,937 9,375 Gallatin 9,653 4,328 5,330 Lewis and Clark 19,171 7,695 2,626 13,964 Park 7,341 Ravalli 7,822 47,635 3,086 5,080 Valley 4,365 6,212 3 2,660 NEBRASKA. Adams... Antelope . Banner. . . Blaine Boone Boxbutte. Boyd Brown Buffalo. . . . Burt 2 8847,794,957 14, 849, 670 8,919,998 ,562,912 256, 269 10,262,419 1,086,. 557 2,661,185 1,183,, 325 14,094,064 11,731,979 14, 951,. 5,56 18,7,50,871 10,936,6,58 1,713,404 3,401,822 ,8813,980,278 12, 366,, 534 8,719,845 549, 400 2,50, 237 9,991,181 1,, 581, 412 2,617,285 1,100,925 13,4,55,838 11,490,787 14.633,616 18.411,398 10, 1)98, 262 1,6,54,401 3,312,732 8,33,814,679 2,483,136 200, 153 13,512 6,032 271,238 105, 145 43,900 82, 400 638, 226 241 , 192 318,040 339, 473 238,396 59, 003 89, 090 817. 25 40.42 15. 95 1.18 0.56 23.37 2.44 7.48 1.51 22. 36 38. 61 39. 87 54. 26 23. 57 2,97 0,90 $796. Butler Cass Ceda r Chase Cherry 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, stations, which in certain states are classed as real property, 2 Exclusive of property not distributable into counties. » Population of Crow Indian reservation, which is not a part of any county. 788.20 786. 32 .505. 31 423. 33 877. 96 302. 6,S 3(i2. !!.') 341.112 696. 87 899. 69 9,52, 15 879, 08 877, 25 669, 56 620. 08 Slll,192,.5fi0 1,636,136 952, 156 178, 956 102, 809 1.087,298 4,59,246 211,4."i7 337, 2.-,7 l,li6H,,'>64 l,7i;ii.l,S:i l,39(i,Slil 2,7,S1.17,S 1,6K7.423 432, 410 .V2T,331 5577,660,020 9, 332, 300 7,185,000 472,310 211,020 8, 367, 190 864, 200 2,519,540 961,520 9,981,900 10, 247, 420 12,721,450 15,162,760 9,809,620 1,175,410 3,298,990 1,066,300 18, 840 11,344 1,114 603 11,689 6,572 7,332 3,470 20,254 13,040 15, 703 21,330 12, 467 2,669 6,641 and priviitely owned central ilcclric light and power VALUATION OF NATIONAL WEALTH. 67 Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. IfEBRASKA-Continued. ESTIMATED TRUE I'ALUE OF REAL PEOPEKTY AND IMPROVEMENTS.' Cheyenne . . . Clay Colfax Cuming Custer Dakota Dawes Dawson Deuel Dixon Dodge Douglas Dundy Fillmore Franklin Frontier Furnas Gage Garfield Gosper Grant Greeley Hall Hamilton.. Harlan Hayes Hitchcock.. Holt Hooker Howard Jefferson . . . Johnson Kearney . . . Keith Keyapaha.. Kimball Knox Lancaster.. Lincoln .... Logan Loup McPnerson . Madison Merrick Nance Nemaha Nuckolls . . . Otoe Pawnee Perkins Phelps Pierce Platte Polk Red willow.. Richardson . Rock Saline Sarpy Saunders . , . Scotts Blufl. Seward Sheridan Sherman Sioux Stanton Thayer Thomas Thurston... Valley Washington Wayne Webster Wheeler York Aggregate value. Total. S3, 254, 225 13,042,160 11.126,374 14,970,763 10, 573, 193 5, 429, 265 2,2,';3,571 8, 755, 456 2.165,005 8,, 185, 046 23, 873, 973 106, 316, 489 1,289,845 12, 762, 224 6,762,302 4,164,317 6,506,910 25,531,336 894, 869 3, 609, 522 303,778 3,461,932 14, 795, 483 11,401,377 6,269,071 1,386,178 2, 144, 466 7,749,952 92,960 6,309,131 12,038,029 10,051,678 8,909,786 1,807,266 1,230,839 1,624,710 9,716,704 63,703,800 7,904,418 1,048,222 687, 279 359,092 12, 632, 522 9,662,871 7,191,765 12, 774, 855 9,755,875 20,014,173 7,962,194 4, 214, 736 8,477,504 7,223,518 17,727,174 9,104,601 5,317,816 18,056,865 1,674,839 16,364,870 7,849,627 20,983,171 1,414,066 13,873,197 2, 140, 592 3,824,453 1,186,679 7,619,615 11,037,310 169, 412 1,169,915 4,596,877 12,514,177 9, 664, 337 7,812,625 884, 661 14,086,722 83,171,833 12,735,860 10,926,733 14,664,309 10,350,474 5,309,885 1,982,267 8,562,017 2,138,029 8,386,018 23,011,769 96,756,380 1,250,631 12,379,281 5, 679, 062 4,083,484 6,342,638 24,711,722 870, 805 3,552,900 298,372 3,373,510 14,031,832 11,086,990 6, 168, 745 1,368,066 2,074,809 7, 466, 124 90,000 6,086,949 11,710,867 9, 773, 796 8,688,264 1,746,442 1,189,799 1,600,536 9,549,660 ,59,469,066 7,697,632 1,031,802 674,047 357, 264 12,064,744 9,472,650 7,072,495 12, 510, 853 9,629,875 19, 417, 142 7, 683, 780 4, 177, 190 8,298,038 7,082,841 17,301,993 8,894,809 6, 173, 646 17,632,0.34 1,618,924 16,009,763 7,706,960 20,668,660 1,391,576 13,620,614 2,020,246 3,730,087 1, 160, 378 7, 499, 228 10,701,870 161,580 1,110,960 4, 453, 202 12, 200, .300 9, 413, 154 7,633,287 874,946 13, 479, 182 Exempt. 582,392 306,290 199, 641 306, 454 222,719 119,370 271,304 203. 439 26,976 199,028 862, 204 9,560,109 39, 214 382, 943 83, 2.50 70,833 164,372 819,614 24,064 56,622 5,406 88,422 763, 661 314.387 100,326 17,112 69, 656 283,828 2,960 223,182 327, 172 277,782 221,531 60, 814 41,040 24,174 166,044 4,234,734 206, 786 16,420 13,232 1,838 567,778 190, 221 119,270 264,002 226,000 597,031 278, 414 37, 646 179, 466 140, 677 425, 181 209, 792 144,170 424, 821 55,915 .355,117 142,667 .324,511 22, 490 252, 583 120, 346 94, 366 26,301 120, 387 335. 440 7,832 58, 956 143, 675 31.3,877 261, 183 179, 238 9,616 606,540 Average value. Per acre. Per capit SI. 95 34.78 42.93 40.33 6.37 32.13 2.60 13.65 1.61 29.81 70.52 487. 15 2.19 36.11 16.85 6.62 14.22 46.60 2.46 11.95 0.62 9.33 41.14 32.39 17.43 2.99 4.63 5.02 0.20 17.17 33.23 41.11 27.68 2.64 2.49 2.64 13.49 114. 67 4.81 2.84 1.87 0.33 34.27 32.82 24.64 49.04 26.65 60.77 28.47 7.36 23.49 19.87 40.38 32.93 11. .54 51.49 2.62 41.68 54.61 42.91 3.05 36.87 1.53 10.52 0.89 $584. 24 828. 86 992. 45 1,026.62 635. 13 863. 71 362. 60 716. 84 823. 20 814. 91 1,070.68 756. 22 629. 93 845. 91 609. 45 473. 10 625.90 849. 60 420. 72 680.91 398. 14 608.32 859.90 855.32 669.06 511.61 486.38 633.99 215. 19 609.09 792. 18 897. 70 903.08 926. 32 400. 14 2, 143. 42 677. 38 982. 55 692. 40 1,091.90 526. 66 694. 67 744. 14 1,044.07 874. 70 854.39 785.88 897.98 676. 48 2, 476. 34 786. 99 865.36 998.88 863. 66 653. 71 920. 61 696. 24 841.82 864. 50 950. 11 564. 10 884.21 354. 81 583.89 577. 46 27.62 1,094.93 30.16 770. 49 0. .37 269. 76 4.62 179. 52 12.43 626. 36 49.88 956.30 34.24 979. 96 21.12 672. 39 2. .37 649. 46 37.43 773. 73 Assessed valuation of taxed real property and improvements. 1 Reported value of farm lands and improvements $.567, 920 1,299,445 1,340, ,539 1,681,494 1,4.58,635 970, 551 477,080 919,374 277.234 1,077,202 2, 130, 136 17, 292, 730 323, 746 1,282.960 725,322 827, 957 1,086,051 3,711,026 151,629 429,717 74,593 642, 451 1,753,979 1,172,482 763,6.53 364, 191 557, 647 1,814,809 9,349 750,703 1,510,104 1,473,956 696,230 261,914 246,795 200,067 1,242,313 6,607,674 908, 168 171,967 106, 650 96,834 1,508,093 947, 265 878, 680 1,863,953 1,244,769 3,376,307 1,593,484 417,719 844, 842 1,049,932 1,512,941 915,198 777,057 2,117,962 342, 412 1,511,404 1,351,150 2,074,996 195,721 l,799,7i;4 .671.851 643,032 76,287 1,111, .326 1,4.30,540 21,930 222, 192 639, 644 1,626,273 1,271,876 970,292 202, 206 1,503,031 51,7.58,740 10, 589, 300 8, 694, 870 13,398,880 9,399,580 4, 768, 220 1,341,100 7,276,410 1,887,360 7,322,440 15,031,400 12,829,910 1,003,050 10,407,110 5, 164, 590 3,916,100 6,619,470 18,526,270 706, 240 3, 432, 660 722,020 2,993,170 7,539,540 9,903,310 6,333,380 972, 770 1,602,190 6,312,380 82, 660 5,495,450 9,848,160 8, 509, 950 7, 114, 980 1,379,040 1, 122, 760 363, 1.50 9,043,140 20,218,080 3,947,940 573,990 643,980 341,370 9,027.660 6,317,670 6,180,300 10, 757, 680 8,228,120 16,430,190 6,768,440 326, 630 6,963,960 6,462,990 13,423,510 8, 109, 710 3,764,610 14,629,030 1,448,010 12, 202, 490 6,701,820 18, 126, 130 1,182,510 11,833,560 1,978, .590 3,371,970 1,150,560 7,046,490 9, 476, 070 155, 400 2 5,329,370 3,709,090 10, 406, 390 8,682,020 6,586,090 853. 240 11,923,500 Population. .5,570 15, 735 11,211 14,584 19, 7.58 6,286 6,216 ■12,214 2,630 10,635 22,298 140,590 2,434 15,087 9,455 8,781 12,373 30, 061 2,127 6,301 763 5,691 17, 206 13,330' 9,370. 2,708 4,409- 12, 224 432 10,343 15, 196 11,197 9,866 1,961 3,076- 758 14, 343 64, 835 11, 416 960 1,305 617 16,976 9,266 8,222 14,952 12, 414 22,288 11,770 1,702 10, 772 8,445 17, 747 10,642 9,604 19,614 2,809 18,262 9,080 22,086 2,552 15,690 6.033 6,650 2,055 6,969 14, 325 628 6,617 7,339 13,086 9,862 11,619 1,362 18,205 'Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 'The excess of value of farm lands over that of taxed real property represents the value of land in Indian reservations, which is exempt from taxation. 68 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS,, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES; 1900— Continued. NEVADA. The state. Churchill... Douglas Elko Esmeralda. Eureka Humboldt . Lander Lincoln Lyon Nye Ormsby Storey Washoe White Pine Indian reservations. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.! Aggregate value. Total. 2 326,947, 503,380 1,573,290 3, 887, 143 639, 345 1,077,198 3,150,921 966, 538 900,903 1.219.226 '482,912 2,028,358 2,264,480 6, 658, 518 695, 267 Taxed. $24, 853, 637 500,150 1,554,090 3,789,843 606,700 1,016,061 3,057,316 914, 788 852, 778 1,181,090 470, 852 1, 704, 425 2,135,820 6, 390, 312 679, 412 Exempt. SI, 093, 832 3,230 19,200 97,300 32, 645 61, 137 93,605 61,750 48, 125 38,136 12,060 323,933 128,660 168, 206 15,845 Average value. Per acre. Per capita. SO. 37 0.16 2.80 0.36 0.11 0.41 0.31 0.28 0.07 1.60 0.04 26 41 13.45 1.83 0.12 $612. 91 606.48 1,025.61 683.39 324. 21 551.28 706. 01 630.08 274. 33 637.58 423.61 701. 13 616. 52 717. 48 354. 54 Assessed valuation of taxed real property and improvements.! Reported value ol larm lands and improvements $9,076,963 I $16, 615, 710 80,030 621,636 1, 326, 375 242, 672 338,687 736, 772 365,915 341, 111 472, 436 188, 341 681,770 854, 328 2, 656, 125 271, 766 486, 200 1,160,300 3, 667, 440 220, 960 926, 330 3,044,270 722, 760 506,740 1,081,410 328, 870 183, 100 47,940 2,794,490 601,270 44,640 Population, 42,335 830 1,534 5,688 1,972 1,954 4,463 1,534 3,284 2,268 1,140 2,893 3,673 9,141 1,961 NE\r HAMPSHIRE. The state $257,904,930 $235,328,320 $22,576,610 $44. 75 $626. 61 8153,886,084 $70,124,360 411,588 11,999,472 8,075,941 20, 580, 137 12, 263, 662 23,398,877 74,440,288 35.196,813 36,058,460 26,925,862 9,976,518 11,312,602 7,705,701 19,211,427 11,742,112 21,701,177 67,714,819 29,536,112 33,867,800 23,559,042 8,978,628 686,970 370,240 1, 368, 710 511, 450 1,697,700 6,725,469 6,661,701 2,190,660 2,366,820 996,890 45.73 13.44 43.81 10.57 2L62 133.23 69.71 81.30 102. 82 28.97 614. 64 478. 01 667.07 415.83 572.88 660.87 671. 31 706. 40 659.07 553.92 7,366,082 4,879,823 13,670,750 5,640,075 13,013,424 45,716,084 20, 822, 259 21,062,008 16,228,234 6,487,345 3,959,450 4, 883, 670 7,004,930 4,664,790 8,991,670 11,106,540 9, 118, 320 11,844,380 5,057,200 3, 493, 410 19,526 Carroll . 16, 895 31, 321 29,468 40,844 112, 640 52,430 51, 118 39,337 18,009 Grafton Hillsboro Strafford . . NE'^V JERSEY. $1,626,534,640 $1,432,785,757 $193,748,883 $338. 23 $863. 49 $774,936,591 $162,591,010 1,883,669 66,274,167 83,936,586 37,008,340 69,684,016 9, 125, 377 26,857,265 411,205,170 20, 363, 324 281,413,241 26, 637, 689 91,716,980 48, 264, 185 83,537,648 52,086,720 15,872,618 155,789,713 20, 573, 688 23,47.3,052 17,233,793 68,656,183 26,926,895 63,488,845 79,712,130 32,698,617 68,812,650 8,440,905 23,889,915 349,011,620 18,895,056 251, 673, 15S 24,782,242 74,663,848 41. 449, .378 77,839,998 40, 282,. 562 14, 699, 238 140, 222, 425 18,816,855 21,929,6,52 16,067,678 61,024,058 24,385,027 2, 785, 312 4,223,456 4, 309, 723 10, 871, 366 684, 472 2,967,350 62, 193, 650 1,468,268 29.740,083 1,866,447 17,053,1.32 6,814,807 5,697,650 11,80.3,158 1,173,380 16,567,288 1,756,833 1,543,400 1,166,216 7, 532, 126 2,541,868 155.08 665. 72 66.54 490. 46 55.70 82.12 6,069.12 97.60 10, 225. 84 95.24 634. 11 241. 71 272.50 171. 33 42 64 1,229.40 89.54 120.25 50.90 1,039.99 116. 22 1,212.75 1,070.05 63.5. 43 647. 36 691.26 624. 63 1,146.25 638. 26 728.96 771.95 961.75 605.10 1,018.04 799.40 803.80 1,003.79 805. 86 712. 43 714.09 690.03 712. 71 21, 395, 538 39,866,066 19,619,170 36,287,410 6, 330, 679 14,333,949 174,505,810 12,696,704 151,003,895 14,869,345 37,331,924 24,809,627 46,703,999 24, 169, 537 7,349,619 56,088,970 11,290,113 16,447,239 9,640,547 36, 614, 435 14,631,016 2,735,780 13,082,140 12,319,800 6,132,020 1,415,970 6, 663, 460 9,657,120 7,878,930 3, 816, 950 9,222,420 8,159,910 8,150,660 14,610,400 13,960,990 2,691,740 4,885,470 8,146,270 10,182,070 6,834,120 5,084,720 6,960,070 46,402 78,441 58,241 Burlington 107, 643 'Cape May . 13,201 51,193 359,063 31,905 Hudson 386, 048 Hunterdon . . 34,507 95, 365 79, 762 82,057 65,166 19, 747 155,202 25,530 32,948 24, 134 99,363 37,781 NEW MEXICO. The territory. Bernalillo . 'Chaves 'Colfax Dona Ana. . Eddy Grant ■Guadalupe . Lincoln .... Mora 'Otero 2 $51, 702, 164 8,258,529 3,502,397 5,223,003 2,230,337 1,860,166 2,002,440 1, .537, 736 1,415,879 1,624,975 1,131,842 $47,158,607 $4,543,547 $0.66 $264. 72 $16,700,226 $20,888,814 195,310 7,630,967 625,662 1.45 288.39 2,889,290 1,189,100 28,630 3,3.52,237 150,160 0.48 733. 79 808,468 1,921,167 4,773 .5,089,973 133,0.30 2.16 514. 68 1,626,992 2,421,170 10, 150 2,l.J9,004 71,333 0.70 218. 94 810,. 5.59 985,612 10,187 1,782,366 77,800 0.44 676. 08 891,183 788,250 3,229 1,853,774 148,666 0.34 155. 43 926,887 1,414,785 12,883 1,510,236 27,500 0.34 283. 24 503,412 303,380 6,429 1,358,413 57, 466 0.44 285. 86 611,286 491,250 4,953 10,304 4,791 1,657,749 67,226 1.00 157. 70 440,212 1,421,710 1,029,942 101,900 : 0.26 236. 24 411,977 285,870 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately o-wned -waterworks, and privately owned central electric light and po-n'er .stations, which in certain states are classed as real property. ^Exclusive ol property not distributable into counties. VALUATION OF NATIONAL WEALTH. 69 Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. NEW MEXICO— Continued. Rio Arriba. San Juan San Miguel. Santa Fe... Sierra Socorro Taos Union Valencia Indian reservations. ESTIMATED TKUE VALUE OF KEAL PROPERTY AND IMPROVEMENTS.' Aggregate value. $1,678,680 904,488 7,601,600 6,151,866 723,240 2,35.5,648 332,963 1,702,403 1,465,972 Taxed. 884,488 7,155,587 3,908,256 698,857 2,229,533 300,250 1,645,803 1,412,492 Exempt. $80,000 20,000 446,013 2,243,600 24,383 126, 115 32, 713 56,600 53, 480 Average value. Per acre. Per capita. SO. 39 0.25 2.46 4.34 0.36 0.24 0.23 0.42 0.24 $121.85 187. 34 344. 70 419. 69 229. 02 193. 17 30.58 375. 97 105. 60 valuation of taxed real property and improvements.' $639,472 353,795 2,146,675 1,477,064 291,666 776,511 53,750 576,031 664,997 Reported value of farm lands and improvements. $739,090 836,280 1,998,410 2,177,207 671,650 928, 136 366, 108 890,010 696,640 362,990 Population. 13,777 4,828 22,053 14,6.58 3,158 12, 195 10,889 4,528 13,895 NE^V YORK. The state ! 87, 971, 888, 384 Albany Allegany Broome Cattaraugus . Cayuga Chautauqua . Chemung Chenango Clinton Columbia. ... Cortland . . Delaware. Dutchess. . Erie Essex Franklin . . Fulton . . . . Genesee. , . Greene Hamilton , Herkimer . . Jefferson I.ewis Livingston, Madison.. . Monroe Montgomery . Nassau Niagara Oneida Onondaga. Ontario Orange Orleans Oswego Otsego Putnam Rensselaer Rockland St. Lawrence. . Schenectady. Schoharie Schuyler Seneca Steuben Suffolk Sullivan Tioga Tompkins. . Ulster. Warren Washington. Wayne Westchester. . .. Wyoming Yates New York city ^, 141,423,994 26,860,701 50,175,398 36,337,466 49,995,487 63,176,441 37,976,412 22,913,907 16,568,336 28,669,823 19,097,667 25,696,221 66,616,686 383,193,399 13,650,312 19,436,737 20,209,898 27,896,428 19,430,839 6,221,865 31,062,760 53,438,646 11,217,547 31,692,643 27,614,876 171,678,217 33,375,192 41,114,366 61,904,037 79,974,766 143,144,443 38,487,549 66,628,413 23,984,883 41,068,131 31,167,145 10,966,768 93,209,369 20,090,110 54,760,784 35,331,994 31,630,026 16,678,422 11,549,793 20,946,606 52,689,410 61,208,147 7,808,743 16,661,836 31,710,071 51,646,477 12,016,162 25,984,397 36,694,129 212, 181,. 592 21,863,811 16,626,666 5,179,965,786 » $6,981,549,956 103,867,971 25,835,360 43,686,771 34,670,079 45,532,207 59,173,910 33,792,979 21,797,984 12,339,262 26,724,672 18,060,025 23,286,370 68,384,279 344,841,060 13,035,471 18,699,439 19,165,311 25,347,847 18,767,418 5,177,935 29,324,748 60,209,084 10,723,841 29, 762, 327 25,939,665 169,168,300 31,966,211 37,333,267 47,115,568 71,652,197 124,334,041 36,884,193 59,859,611 21,545,629 38,159,826 29,773,465 10,620,122 84,322,366 18,904,096 48,511,378 34,244,819 29,341,528 16,014,751 11,245,607 18,708,354 49,967,138 52,775,488 7,523,997 16,278,157 22,041,682 49,344,296 11,068,708 24,708,652 34,182,205 186,586,332 20,922,309 16,028,677 4,464,511,293 $990,338,428 37,556,023 1,025,341 6,488,625 1,667,386 4,463,280 4,002,531 4, 183, 433 1,115,923 3,229,074 1,936,151 1,047,642 2,308,851 8,232,406 38,352,349 614,841 736,298 1,044,687 2,648,681 673,421 43,930 1,728,002 3,229,462 493,706 1,930,216 1,676,211 12,619,917 1,408,981 3,781,089 4,788,469 8,322,669 18,810,402 2,603,356 5,868,802 2,439,254 2,908,505 1,393,690 336,646 8,887,004 1,186,014 6,249,406 1,087,176 2,288,498 663,671 304, 186 2,237,252 2,722,272 8,432,669 284, 746 1,383,678 9,668,389 2,302,182 957,444 1,275,745 2,511,924 25,. 595, 280 941,502 498,978 715,454,493 S261. 39 418. 51 41.23 112. 64 42.69 108. 2b 92.96 150. 60 42,27 23.37 69.21 61.40 26.12 130. 11 675. 71 11.63 17.69 64. 98 90.06 47.14 4.87 34.03 66.69 13.86 77.98 66.48 417. 18 130. 70 254. 93 165. 36 105. 90 281.69 92.23 120. 60 94.64 86.88 49.79 71.63 219. 34 174. 39 30.45 66.61 235. 34 39 97 53.23 99 78 .58. 79 104. 18 12.62 50.26 103. 87 71.64 20.98 50.94 91.88 736. 74 66.65 74.20 24,827.29 $1,096.71 854,16 647. 23 726. 61 653. 66 754, 83 716. 36 702. 45 626.61 328.24 663. 26 692. 55 561, 47 815, 68 883.57 444. 53 453, 54 471. 73 807, 16 617, 28 1,066,56 608. 29 698, 29 409. 00 855,19 681, 09 788,04 702, 81 741, 49 692, 41 602, 22 848, 34 775,88 630, 94 795, 16 679. 40 794, 72 766. 91 524, 57 614, 72 578, 37 875, 10 617, 35 730, 49 745, 02 836, 18 788,95 241, 71 596, 11 937, 34 684, 09 401, 30 589, 53 764, 09 1,161,66 718, 90 813, 35 1,507.03 $4,508,666,416 83,094,377 12,470,637 28,658,867 19,425,269 27,801,635 30,787,306 21,433,798 12,991,229 6,169,631 16,972,400 11,516,414 11,680,583 34,808,834 234,686,748 8,971,928 8,866,251 11,069,670 15,140,317 11,336,272 3,540,623 20,295,226 31,007,570 8,443,969 19,972,897 16,605,214 127,326,640 19,400,152 20,996,628 34,240,299 48,075,671 106,367,831 23,221,198 33,328,598 13,498,638 20,858,982 18,082,814 6,028,057 68,395,663 16,369,184 32,636,761 20,858,496 14,224,845 10,411,801 6,212,687 12,867,844 27,973,710 43,258,597 4,462,220 9,983,577 14,647,448 24,503,254 7,246,968 15,670,415 18,746,348 159,086,786 12,174,323 9,509,910 2,807,868,738 $888, 134, 180 13,210,880 16,244,080 12,258,930 17,913,390 18,428,630 25,339,580 8,607,100 13,380,560 9,589,960 12,297,680 8,464,250 16,786,660 20,715,9,50 45,238,940 6,244,790 10,263,310 4,670,650 14,666,670 9,281,710 676,880 11,753,320 25,784,670 10,203,280 18,368,060 12,217,170 35,322,260 10,550,440 16,719,130 20,696,880 21,248,440 26,824,360 20,661,050 19,888,730 13,149,070 16,545,610 18,838,510 6,659,910 12, 388, 770 6,038,740 28,815,110 10,279,000 4,639,520 9,897,110 6,868,800 9,233,390 27,167,040 21,282,270 9,966,210 7,702,190 10,325,460 15,133,100 3,408,680 11,983,770 19,950,380 27,491,000 13,235,220 10,293,320 36.646,720 7,288,894 165,571 41,601 69, 149 65,643 88,234 88,314 54,083 36,568 47,430 43,211 27,676 46,413 81,670 433,686 30, 707 42,863 42,842 34,661 31,478 4,947 51,049 76,748 27,427 37,059 40,545 217,854 47,488 55,448 74,961 132,800 168,735 49,805 103,869 30, 164 70,881 48,939 13, 787 121,697 38,298 89,083 61,089 46,862 26,864 15,811 28,114 82,822 77,582 32,306 27,961 33,830 88,422 29,943 45,824 48, 660 184,257 30,413 20,318 3,437,202 'Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property, 2 Exclusive of property not distributable into counties, ' Includes value of state forest reserve land taxed for local purposes. * Comprising Kings, New York, Queens, and Richmond counties. 70 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY ANB IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. XORTII CAROLINA. Alamance . . Alexander. Alleghany . Anson Ashe Beaufort . . . Bertie Bladen Brunswick. Buncombe - Burke Cabarrus . Caldwell.. Camden . . Carteret . . Caswell , . . Catawba. . Chatham. Cherokee., Chowan . . . Clay Cleveland Columbus Craven Cumberland . Currituck Dare Davidson Davie Duplin Durham Edgecombe. Forsyth Franklin Gaston Gates Graham.. Granville. Greene . . . Guilford . . Halifax Harnett Haj'w^ood . . Henderson - Hertford... Hyde Iredell Jackson.. , Johnston. Jones Lenoir Lincoln. . . McDowell. Macon Madison. . Martin Mecklenburg. Mitchell Montgomery . Moore Nash.,.^ New HanovfT. , Northampton. Onslow Orange ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS. J Aggregate value. Total. 2 $337, 175, 552 Pamlico Pasquotank 3/ 426^ Ponder 1,591,153 Perquimans 1,985, 312 Pprson 1,791,752 1 Exclusive of railroads, street railways, telegraph and telephone systems stations, which in eeitain states are classed as real property. 2 Exclusive of property not distributable into counties. 5,111 1,604, 1,829, 2, 844, 3,881 4, 136, 2, Hit 1,568! 2,600: 14,428, 4,013, 4,034; 3, 110 l,25i: 2,051, 2, 125 3, 944, 3, 162, 1,692 1,584 982, 4,361 2, 170 4, 745, 4, 162, 1,097 688 4,438: 2,002; 3,046, 8,497 4,596 9, 656, 3,130, 3,717 1, 484, 813, 3,582, 2,142, 8, 805, •4,504, 2,111 3, 452, 3,100, 1,887 2,951 5, .351 1,855, 6,090, 1,394, 3, 786, 2,313, 2, 1, 2,550, 2,005, 16,058, 2,240, 1,498, 3, 544, 3, 475, 10,141 2, 796, 1,291 2,060, Taxed. S310, 460, 486 4,812,658 1,446,743 1,791,146 2, 661, 597 3, 803, 432 3,948,942 2, 530, 459 1, 460, 353 1,321,985 13, 343, 670 2, 678, 569 3, 576, 657 2,992,270 1,209,006 1,943,340 2,020,595 3,651,039 3,024,692 1,624,660 1,441,559 936,006 4,189,647 2,064,694 4, 155, 272 3, 948, 514 1,058,854 659,142 4,281,329 1,907,021 2,9 7,992 6,746.117 4,066,680 8, 769, 660 2,933,407 3, 394, 384 1,416,489 787, 579 3, 255, 499 2,092,016 8,114,264 4, 166, 666 2,033,3.39 3,267,024 2,940,630 1, 820, 744 2, 890, 984 4,968,179 1,784,630 4,974,886 1,356,906 3, 654, 481 2,211.630 2,314,061 1,726,739 2, 445, 205 1,924,021 13, 364, 294 2, 163, 671 1,442,176 3, 410, 762 3, 392, 737 8,913,468 2,646,043 1,258,221 1,906,204 930,130 3, 139, 419 1,495,384 1,836,372 1,716,171 Exempt. $26,725,066 298, 57 37 182, 78, 187 116, 107, 1,278, 1,1 1, 336, 458, 118, 42, 108, 104, 293, 137, 46, 171 115, 690 213 29, 156! 96 138, 1,752, 531 897, 197, 323, 26, 326, 50, 691 347, 77, 185; 159 66; 60, 382, 71 116, 37; 132, 101 76, 91 105; 81 1, 694, 77 56, 133, 83, 1,228 150 33, 144: 286, 95: 148, 76, Average value. Per acre. Per capita. SIO. 81 16.17 7.91 12.82 8.07 16.20 7.89 5.81 2.42 5.00 36.13 11.75 16.29 9.69 8.97 6.96 8.39 15.11 6.29 5.86 15.38 8.30 14.06 3.62 10.82 6.46 6.28 2.66 12.32 11.85 5.74 S178. 04 9.67 4.79 6.94 9.30 ' 79.63 8.35 3.13 8.30 4.23 23.18 2.82 12.36 7.25 199. 15 137.25 235. 74 130.07 198. 25 156. 65 128.90 88.71 205.44 326. 78 226. 79 179.68 198. 19 228.67 173. 69 141.41 178. 23 132. 24 142.73 154. 47 216. 73 173. 91 102. 03 196. 41 142.31 168.17 144. 76 189. 66 166. 27 136. 98 46.76 323. 93 13.95 172.87 40.89 273. 86 10 39 124. 66 16.18 133. 23 6.52 142.57 4.21 187. 29 11.11 164. 00 12.98 177. 99 20.41 225. 36 10.33 146. 27 5.64 132. 0(. 9.97 212. 80 13.38 219.84 8.70 132.06 7.74 318. 12 14.12 184. 11 6.87 156.68 11.56 157. 86 5.41 160. 56 1.3. 57 203. 16 12.21 149. 26 8.64 190. 17 5.36 150.22 9.25 123. 64 130.37 272. 46 147. 21 105. 63 150.04 136. 42 393. 31 132. 21 108. 18 139. 60 120.64 250. 83 118.91 196. 74 107. .39 Assessed valuation of taxed real property and improvements.^ Eeported ., value of farm lands and improvements . Population. S168, 368, 680 3, 208, 439 709, 188 404,322 1,243,737 860,506 1, 974, 471 1,686,973 918, 461 881,323 7, 413, 150 1,058,723 1,933,328 1,068,668 403,002 628,893 759, 622 1,942,042 2,016,461 1,249,729 936,077 346, 669 2, 148, 637 1,245,269 2,077,636 2, 193, 619 504, 216 263, 657 2,218,306 1,148,808 1,232,200 4,216,698 2, 494, 282 4, 262, 262 1,982,032 2,901,183 697,778 526,063 1,961,144 1,025,498 4. 745. 184 2.771,103 924. 245 1,. 336, 297 1,. 580, 984 1,247,086 679, 876 2,614,831 916, 195 2.220,931 817, 413 8194,685,920 1,. 394, 840 1,293,351 756, 229 792,082 962, 679 1,300,014 6,960,570 673,918 1,0.30,126 1,949,007 2,261,825 5,942,312 1.764,029 967, 862 1, .351, 918 476, 990 1, .5.54, 108 849, 650 866.213 1.107.207 2, 169, 380 1,354,880 1, 747, 960 2,061,860 3, 713, 680 1,849,410 1, 661, 970 1, 322, 980 753, 400 5,842,150 2,038,310 2,465,030 2,234,750 861,880 482, 770 1, 789, 940 2,768,590 2, 380, 160 993, 120 727, 100 574, 590 3, 428, 640 1,659,990 1, 411, 170 2,142,990 889, 870 172, 240 3,466,840 1,538,990 2,368,030 1,441.740 2,649,050 3,155,360 2,201,420 2,784,380 1,083,260 345, 350 2, 474, 260 1,84.3,810 3, 862, 450 2, 796, 360 1,468,530 2, 564, 320 1,984,200 1, 531, 420 1,427,000 3, 448, 310 1.185,840 3. 652, 250 973, 530 2,243,910 1,973,330 1,522,830 1,204,960 2,086,300 1,299,310 5, 468, 210 1,751,370 1,057,660 1,986,330 2,360,250 484,530 1,854,590 1,011,560 1,478,840 652, 370 1,021,610 1,325,260 1,165,820 1,438,800 1,893,810 25, 665 10,960 7,759 21,870 19,681 26, 404 20,538 17, 677 12, 657 44,288 17,699 22,466 15, 694 5,474 11,811 15,028 22, 133 23,912 11,860 10,258 4,532 25,078 21,274 24,160 29,249 6,529 4,757 23,403 12. 115 22, 405 26,233 26, 591 36,261 25. 116 27,903 10,413 4,343 23, 263 12,038 39,074 30,793 16,988 16,222 14,104 14,294 9,278 29,064 11,853 32,250 8,226 18, 639 15, 498 12, 667 12, 104 20, 644 15,383 55,268 15, 221 14,197 23, 622 25, 478 25, 785 21,160 11,940 14, 690 8,045 13,660 13,381 10,091 16,685 privately owned waterworks, and privately owned central electric light and power VALUATION OF NATIONAL WEALTH. 71 Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. NORTH CAROLINA— Continued. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS. 1 Pitt Folic Randolpli - - Richmond . Robeson... Rookingliam. Rowan Rutherford . . Sampson Scotland .Stanly Stolces ■Surry 3wain Transylvania. Tyrrell. Union.. Vance.. Walco.. Warren Washington. Watauga Wayne Willces-. Wilson. - Yadlcin. Yancey. Aggregate value. Total. 55,141,146 1,150,903 3,721,806 2 3,369,362 6,420,027 6,254,943 6,880,989 3,044,760 3, 743,, 525 1,863,774 2,815,861 4,065,367 1,468,721 1,788,339 755,847 3,859,921 2,406,259 15,584,348 2,213,915 1,819,766 2,636,697 5,215,253 3,470,279 4,609,840 2,273,557 1,629,896 Taxed. J4, 983, 136 1,090,089 3, 628, 280 2 3,235,674 6, 139, 259 6,082,203 5,418,842 2,921,103 3,589,356 1,773,932 2,770,356 3,971,517 1,437,269 1,727,420 730,684 3,652,635 2,184,458 11,601,093 2,074,105 1,745,806 2,-577, 450 4,821,141 3,3.50,885 4,180,812 2,204,442 1,627,446 Exempt. 1158,010 60,814 93, 526 2 133,688 280,768 172,740 462,147 123,657 154, 169 89,842 45,605 93,850 29,452 60, 919 25,163 207,286 221,801 3,983,2.55 139,810 73,960 t 59,247 394,112 1 119,394 i 329,028 ' 69,115 i 102,4.50 1 Average value. Per acre. Per capita. S12. 47 6.97 7.31 "6.17 9.62 17.06 19.02 8.70 6.35 7.05 9.32 11.96 4.09 7.53 2.97 10.75 13.62 28.95 8.01 8.51 12.48 13.65 7.5i 17.98 10.64 8.43 $166. 44 164. 32 131. 83 ni8. 61 159. 03 188.61 189.31 121.30 141.91 122. 46 141.74 159. 33 174. 59 270. 14 151.78 142.14 144. 23 286.29 115.60 171.55 196. 52 166. 32 129. 14 191. 13 161.44 142.18 Assessed valuation of taxed real property and improvements.- $2, 285, 842 668,766 2, 591, 607 2 2,117,837 2,895,877 3, 7.54, 446 3,344,964 1,947,402 1,319,616 1,343,888 1,220,421 1,813,478 840,508 774,628 442,839 1,932,611 1,538,351 7,742,817 1,401,422 653,860 894,948 3,214,094 1,274,101 2,309,841 1,020,575 384,747 Reported value of farm lands and improvements S3, 700, 280 825, 170 3, 175, 200 1,09.3,300 4, 642, 880 3,018,860 3,069,880 2,595,880 3,087,3.50 2,169,700 1,407,490 2,485,790 2,673,360 796,690 1,031,600 351,480 2,688,270 1,294,970 4,623,770 1,587,500 809,930 2,313,900 3,367,540 2,841,980 2,571,880 2,023,550 1,438,490 Population. 30,889 7,004 28, 232 15,855 40,371 33, 163 31,066 25,101 26,380 12,. 553 15,220 19,866 26,515 8,401 6,620 4,980 27, 156 16,684 54, 626 19,151 10,608 13,417 31,3.56 26,872 23,596 14,083 11,464 NORTH DAKOTA. 5 8247,035,905 1240,416,582 S6. Iil!l,323 85. 54 S780. 12 873,371,663 $198, 780, 700 319,146 11,127,431 4, 824, 545 352, 190 4,025,576 6,880,943 31,196.078 7,061.917 4,1.51,109 2,504,370 2,780,996 3,936,781 21,677,660 4,933,252 2,201,840 6,071,313 1.. 397, 898 2,383,770 2,602,277 2,126,629 1,284,690 4,466,931 5,445,110 436,297 13,404,708 2,4.38,124 6,. 5.51, 0,57 5, 41 4, 489 17,288,882 2,087,602 3, 700, 489 3,393,938 7.448,781 7,906,213 4,094,268 15,813,993 16,860,917 1,929,8.54 5,580.519 352,408 10,841,538 4,626,080 340,090 3,912.420 6,233.665 30, 408, 5,58 6,889,990 3, 998, 3.54 2, 441 , 490 2.745,752 3,857,856 20,699,100 4,854,177 2,154,810 5,990.457 1,. 390, 954 2,340,710 2,569,684 2,107,149 1,280,016 4,321,677 5, .329. 230 434.112 13,109,308 2, 388, 370 6,291,1.33 6,283,824 16,918,698 2,043,142 3,622,370 3, 304,. 388 7,:!84,806 7,669,958 3, 985, 268 15,647,121 16,524,797 1,792,950 5,467,593 .314,988 285, 893 198, 465 12,100 113.156 647,278 787.520 171,927 162,755 62,880 35,244 78,925 878,560 79.076 47,030 80,866 6,944 43, 060 32, 593 19, 480 4,675 145,254 115,880 2,186 295, 400 49, 754 2,59,924 130, 665 370, 184 44, 520 78, 119 89,550 63, 975 236, 265 109,000 260, 872 336, 120 1.36,904 112,926 37,420 11. ,54 5.46 0.09 5. .53 6.40 27.82 ?.30 6.06 6.04 2.80 9.60 23.54 10.56 2.46 8.26 2.23 2. .54 4.07 0.99 1.04 1.47 8.59 0.94 18.47 3.78 8. 53 9.79 18.69 3.40 0.09 0.88 16. 16 5. .38 6.10 28.34 18. 96 0.45 6.73 0.16 845. 61 679. 87 361. 22 534. 46 1.131.56 1,089.82 561. 36 684, 89 752. 06 639. 46 1,044.24 882.20 1.039.89 1,255. .32 1,00.3.85 860.24 453. 79 540. 12 443. 88 722. 65 553. 59 744. 27 440. 70 7.50. 17 511. 67 712. 23 782. 55 994. 36 261. 12 612. 77 446. 34 1,265.08 864. 73 630. 76 1,206.53 781. 79 242. 41 671. 64 2.30. 33 3,613,846 961,312 27,022 851,525 2,179,603 10,0^3,945 1,713,287 1,607,816 813,830 824, 560 1,285,962 6,899,700 1,618.069 718,270 1,798,936 417.704 207, 657 642, 421 492,010 256,003 1,511.076 1,776,410 195, 546 3, .5.34. 723 310,277 1,863,711 1,847,491 5,639,566 647,714 1,202,247 925, 699 2,084,337 3,084,979 896,862 4, 182,. 377 4,441,599 242,423 1,822,531 78,747 10,352,820 4,626,080 320, 090 3,712,420 1,000,910 25,383,870 6,689,990 2,985,060 2,248,380 1,221,600 3,134,420 17,125,390 3,893,360 673,720 3,717,180 441,140 2,140,710 1,624,860 1, 383, 550 466,310 1 , 048, 470 4,572.040 218,110 12,969,590 2. 188, 370 0,042,530 4.2,W.340 13,225.710 1 . 875. 560 3,299,290 1,691,. 340 7,047,370 4,848,830 3,683,670 15,405,460 15, 305, 370 1,692,950 5,167,680 250, 430 4,38,740 13,159 Benson Billings Bottineau Burleigh 8, ,320 975 7,532 6,081 28, 625 12,580 6,061 Eddy 3,3.30 4.349 Poster 3,770 24, 469 <5 riggs 4,744 1,754 6,048 1,625 5,263 4,818 McLean Mercer Morton Nelson 4,791 1,778 8,069 7.316 990 Pembina 17,869 4,705 9.198 6,919 Hichland ■. 17, 387 Kolette 7,995 6,039 Stark 7,021 5. 888 ■Stutsman 9, 143 6,491 Traill 13,107 Walsh 20,288 Ward 7,961 Wells 8,310 Williams 1,,5.30 «2.208 1 ,1 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which, in certain states are classed as real property. 2 Scotland county included with Richmond county, not being reported separately. 3 Based on combined area of Richmond and Scotland counties. * Based on combined population of Richmond and Scotland counties. & Exclusive of property not distributable into counties. * Not reported by counties. 72 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPltOVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. OHIO. Adams Allen Ashland . . . Ashtabula. Athens Auglaize. Belmont . Brown Butler... Carroll . . . Champaign . . Clark Clermont Clinton Columbiana. Coshocton. Crawford . . Cuyahoga.. Darke Defiance... Delaware. Erie Fairfield.. Fayette . . , Franklin., Fulton Gallia Geauga... Greene Guernsey., Hamilton. Hancock.. Hardin Harrison.. Henry Highland . Hocking .. Holmes... Huron Jackson... Jefferson.. Knox Lake Lawrence . Licking. . . Logan Lorain Lucas Madison... Mahoning. Marion. Medina . Meigs . . Mercer. . Miami . . Monroe Montgomery. Morgan Morrow Muskingum. . Noblp Ottawa. . . Paulding. . Perry Pickaway . Pike Portage . . Preble Putnam . . Richland. Ross Sandusky. Scioto Seneca Shelby ESTIMATED TKUE VALtJE OF REAL PROPERTY AND IMPROVEMENTS.! Aggregate value. Total. 52,918,961,315 7,787,968 27,634,262 13,574,084 26,469,386 14,399,025 16,547,771 25,434,945 11,613,358 37,345,854 8,824,690 18,860,003 43,583,923 12,107,814 16,032,528 36,122,745 lo, 727, 819 21,964,368 373,530,608 24,610,160 14,759,1.52 16,710,490 29,918,701 20,698,440 17,974,900 151,852,404 15,678,011 9,337,297 10,113,367 24,731,845 13,166,892 490,075,624 30,235,191 19,446,314 10,871,299 17,087,381 15,425,191 7,054,504 12,128,169 23,089,342 9,185,273 18,747,266 15,506,676 18,298,577 11,925,289 28,263,682 15,985,928 34, 527, .575 167,147,616 18,248,349 43,118,243 21,423,260 14,249,034 8,507,148 15,7.52,259 26,393,147 8,967,197 99,966,634 8,487,209 11,835,073 33,984,681 8,303,490 14,570,828 13,292,578 9,948,673 22,497,811 5,362,767 19,953,117 10,541,544 18,782,846 27,742,318 21,207,404 27,751,920 12,297,356 29,930,152 14,137,913 Taxed. 82,679,708,989 7,485,946 27,045,679 12,739,169 25,043,674 13,403,139 15,438,696 22,946,633 11,107,498 34,993,716 8,284,448 17,714,780 40, 164, 748 11,725,752 15,462,078 33,670,170 12,910,019 20,697,008 352,944,326 23,421,503 14,011,093 15,367,402 27,895,776 18,823,622 17,286,656 131,500,764 16,045,606 8,139,766 9,?17,373 23,732,743 12,240,792 412,403,320 27,934,066 18,495,918 10,037,306 16,493,605 14,756,978 6,701,023 11,648,679 21,360,330 8,719,635 17,162,881 14,573,261 17,009,173 10,743,617 26,743,569 14,931,199 31,354,955 157,273,132 17,503,469 39,056,874 20,430,666 13,634,172 8,035,511 14,936,371 24,382,570 8,582,903 90,280,671 8,078,397 11,348,148 32,372,506 8,044,790 13,939,153 12,884,463 9,068,123 21,532,606 5,098,812 18,937,255 15,721,019 18,106,651 25,776,302 20,170,689 26,410,820 11,497,388 28,099,277 13,110,835 Exempt. $239,252,326 302,022 588,583 834,925 1,425,712 996,886 1,109,076 2,488,312 505,860 2,352,138 540,242 1,145,223 3, 419, 175 382,062 570,450 2,462,575 817,800 1,267,360 20,686,282 1,188.667 748,059 1,343,088 2,022,925 1,874,818 688,244 20,351,650 632,406 1,197,531 395,994 999,102 926,100 77,672,304 2,301,125 950,396 833,994 593,776 668,213 353,481 579,490 1,729,012 466,638 1,584,385 933, 425 1,289,404 1,181,672 1,620,113 1,054,729 3,172,620 9,874,483 744,880 4,061,369 992,695 614,862 471,637 816,888 2, 010,. 577 384,294 9,686,063 408,812 480,925 1,612,175 258,700 631,675 408,115 880,. 550 965,205 263,955 1,015,862 820,525 676,295 1,966,016 1,030,416 1,341,100 799,968 1,830,876 1,027,078 Average value. Per acre. Per capita. $111.95 21.35 105. 57 50.02 58.33 46.01 66.29 75.27 38.77 129. 10 35.72 70.33 168.98 41.13 60.51 108. 33 37. 76 86. 45 1,308.61 64.63 55.17 58.41 184. 77 61.72 67.84 448. 52 61.56 32.28 38.54 93.12 39.34 1,863.12 87.81 62.91 43.33 61.66 43.98 26.18 44.69 71.44 34.92 74.16 45. 37 126. 51 41. 69 65,91 64.78 110. 10 763. 65 59.53 158. 62 81.64 51.54 32.98 64.09 101. 33 31.28 338.09 32.58 45.89 80.46 33.10 89.28 50.06 37. 04 68.13 19.90 59.84 62.68 60.14 86.69 49.31 104. 74 32.96 85.65 54.01 $702. 09 296.81 676. 00 640. 77 514, 49 371. 77 630. 61 417. 82 411. 28 656. 69 624, 94 707. 90 739.48 383.04 662. 45 526. 65 467. 94 647, 63 850.63 578. 63 559. 33 632. 96 794. 65 604. 18 827.38 923. 34 687. 60 334. 45 686.93 782. 33 382.48 1,196.83 720, 01 623. 64 530. 67 626. 32 497.88 289. 14 621.61 714, 18 268, 20 422. 65 558. 44 844, 03 301,65 600. 46 525. 51 629. 41 1,088,49 886,27 614. 80 747. 03 648. 92 297. 24 662. 16 612. 30 331. 74 768, 11 474, 01 661, 95 638, 99 426. 56 655. 96 482. 87 312, 45 832, 76 295,11 682.25 697. 57 577. 49 626. ?9 518.01 808,83 SOO. 07 727. 11 574. 13 Assessed valuation of taxed real property and improvements.' Reported value of farm lands and improvements $1,274,203,721 ! $1,036,615,180 4,167,545 Population. 3,533,140 13,608,390 8,265,130 11,560,900 6,693,755 7,112,020 14,208,300 6,910,176 21,287,680 5,811,430 11,251,120 20,747,340 7,921,200 8,770,900 15,510,500 7,723,-520 11,454,420 124.620,060 13; 901,. 570 5,617,734 9,404,990 9,872,020 11,376,190 9, 655,. 520 67,723,560 5,120,120 4,157,300 4,951,960 12,043.800 6, 402; 130 197,299,380 15,015,786 8,239,040 6,343,130 6,020,720 8,020,310 3,512,764 6,040,680 10,747,160 3,845,889 12,069,160 9,885,907 7,566,180 5,176,180 16,114,990 9,620,740 12,369,675 46,102,660 9,345,630 18,772,720 9,702,780 7,314,930 4,533,321 6,139,770 15,474,240 3,868,132 47,726,830 4,405,895 6,508,573 16,266,210 3,742,840 4,701,240 3,085,0.50 6,826,755 12,047,890 2,711,270 10,426,335 10,087,250 7,453,110 14,689,480 12,190,060 9,746,365 7,322,120 14,784,040 8,307,780 5,332,730 11,866,930 10,236,860 13,258,900 7,333,170 10,929,000 11,011,070 9,347,070 13,948,090 7,087,600 12,262,800 15,005,310 8,240,340 12,021,280 13,008,120 10,439,770 12,856,210 28,579,040 19,113,990 10,254,510 11,304,560 9,643,720 14,233,690 13,576,230 25,421,270 12,318,400 5,237,760 8,521,970 13,692,520 7,780,410 18,497,380 16,072,660 12,616,330 7,944,120 13,737,990 10,591,850 3,766,110 10,073,220 12,938,630 3,638,890 7,976,910 11,416,990 9,580,370 4,078,330 15,643,470 10,831,450 15,328,220 13,540,670 14,570,230 10,896,090 11,117,300 11,164,140 5,308,690 11,656,080 14,543,490 7,277,830 19,892,670 6,467,050 9,378,010 10,490,190 6,705,680 11,362,720 9,509,130 6,081,610 16,773,280 3,542,460 13,047,810 12,817,400 14,586,990 12,126,260 13,466,310 17,222,680 4,732,520 17,964,670 10,144,780 26,328 47,975 21,184 .51,448 38, 730 31,192 60,875 28,237 66,870 16,811 26,642 58,939 31,610 24,202 68,590 29,337 33,915 439,120 42,532 26,387 26,401 37,660 34,269 21,725 164,460 22,801 27,918 14,744 31,613 34,425 409,479 41,993 31,187 20, 486 27,282 30,982 24,. 398 19,511 32,330 34,248 44,357 27,768 21,680 39,534 47,070 30,420 64,867 153,559 20,590 70,134 28,678 21,958 28,620 28,021 43, 105 27,031 130,146 17,906 17,879 63,185 19,466 22,213 27,528 31,841 27,015 18,172 29,245 23,713 32,525 44,289 40j94(> 34,311 40,981 41,163 24,625 •Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and pilvately owned, central electric light and power stations, which in certain states arc classeel as real property. VALUATION OF NATIONAL WEALTH. 73 Table 19.— ESTIMATED TRUE VALUE OP REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. OHIO— Continued . Stark Summit Trumbull . . . Tuscarawas. Union Van Wert... Vinton Warren Wasliington Wayne Williams Wood Wyandot.. . ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.' Aggregate value. Total. S64,350,455 42,879,3,38 28,078,330 23,419,571 14,280,034 17,100,245 4,296,821 16,883,168 19,516,678 29,261,073 14,714,063 35,498,619 15,317,273 Taxed. $58,320,948 39,099,903 26,43J,018 21,851,940 13,665,203 16,219,451 4,074,793 16,143,948 17,635,290 27,409,798 13,926,878 ,34,110,679 14,668,410 Exempt. $6,029,507 3,779,435 1,639,312 1,567,631 614,831 880, 794 222,028 7,39,220 1,880,388 1,851,275 788, 175 1,387,940 748,863 Average value. Per acre. Percapi $179. 23 164. 21 68.55 65.11 51.41 05.97 16.34 63.67 48.63 85.94 55.13 89.75 87.26 $679. 18 597. 91 602. 66 435.70 639. 16 562. 62 280. 29 669. 91 404. 51 772. 67 689. 67 688. 56 725. 08 Assessed „ „.„. property and '^"^^ '""^ improvements.' Population. improvements. $27,924,700 23,283,040 11,219,750 12,600,980 8,158,140 5,817,310 2,025,403 9,621,340 9,482,500 13,660,740 6,225,810 12,886,3.50 7,504,830 $19,942,370 13,725,960 13, 930,. 620 12,312,8.50 11,466,490 12,026,180 2,889,870 11,684,440 9,909,180 IS,. 301, 640 10,836,200 23,360,020 11,3.58,690 94,747 71,715 46,591 .53,751 22,342 30,394 16,330 25,. 584 48,245 37,870 24,9,53 51,5.55 21,125 OKLAHOMA. The territory . Beaver Blaine Canadian. Cleveland , Custer Day Dewey . . Garfield . Grant . . . Greer... Kay Kingfisher. Lincoln Logan Noble Oklahoma Pawnee Payne Pottawatomie - Roger Mills Washita Woods Woodward Indian reservations. 2$73,724,979 419, 010 4.52, 066 6,778,115 6,676,005 569,114 65,093 158, 610 4, 403, 670 2,116,4.56 1, 569, 152 4,831,805 7, 064, 425 3,072,976 9, 775, 491 2, 126, 926 14,979,330 926,884 3,539,135 2,682,938 157, 548 258, 948 1,363,098 950, 185 $66, 327, 659 392,010 360, 066 6,217,715 5, 192, 805 344,144 53,943 110,610 3, 836, 170 1,882,966 1,374,662 4, 477, 805 6, 502, 425 2, 839, 976 8, 800, 491 1,838,825 13, 417, 330 676, 584 3,000,635 2,113,938 110,548 182,948 1,009,098 693,986 $8, 397, 320 27,000 92.000 560, 400 383, 200 224, 970 11,150 48, 000 568, 500 232. 500 194. 500 a54, 000 662,000 233,000 975,000 287, 100 1,662,000 251, 300 638, 500 469,000 47, 000 76,000 344,000 356, 200 0.11 0.75 13.19 15. 99 0.89 0.10 0.25 6.34 3.29 1.02 8 44 12.39 5.00 20. .39 .5.26 32.83 2.67 7 29 6.11 0.21 0.41 0.77 0.46 $18,5. C 137. 34 42.42 424. 13 340. 25 4(1. 41 29.96 17 99 199. 48 122. 47 87. 56 214. 46 381. 84 113. 78 368. 01 151. 69 578. 02 74.96 169. 26 97.79 26. 45 17 26 38.69 127. 22 $16,003,863 ; $123,941,235 196. 006 90,017 1,243,543 1,038.561 172, 072 17,981 36, 870 767, 034 470. 739 343, 663 895, 561 1,300,485 709. 994 2,933,497 367, 766 2,683,466 168, 896 1,200,254 704, 646 55, 274 73,179 336, 366 197. 995 1,234,900 3, 110, 640 6,841,680 3,756,6.50 3,299,280 400,820 ' 2,112,680 9,121,7.55 . 7, ,533. 090 ' 3, 665. 360 9,933,140 6, 629, 270 5, 712, 400 6, 970, 920 4, 862, 9.30 6, 138, 740 3, 405, 690 6,209,840 3. 680, 570 1,079,080 3, 782, 190 10,236,440 2, 381, 350 13.942,820 1,331 3,051 10, B68 16,981 16,388 12, 264 2,173 8,819 22, 076 17,273 17.922 22, 5.30 18,501 27,007 26. 563 14,015 25,915 12, 366 20,909 26,412 6.190 15,001 34,975 7,469 3 13, 873 OREGON. The state 2 $323, 286, 523 $295,0.53,398 $28,233,125 $5.28 $781.76 $87,960,236 $132,337,514 413, 536 Baker . 6,690.506 7,220,298 17,827,958 7, 704, 852 3,673,743 7, 027, 677 2,860,623 1,524,541 12,096,166 1,774,715 1,863,496 3,361,761 12,222,405 2,910,719 2,782,848 7,371,485 15,438,112 1,358,013 13,947,065 4,092,622 22,126,689 1,6.53,675 94,946,026 8,426,144 3, 315, 383 6,083,626 6, 972, 287 17,399,430 7,081,227 3, 625, 071 6,891,143 2,813,517 1,611,016 11,921,131 1,735,755 1 , 802, 325 3, 315, 869 11,982,478 2, 832, 464 2,756,978 2, .336, 792 14,900,942 1,310,312 13,564,726 4,033,597 18,201,208 1,, 585, 191 81,653,363 8,189,862 3,260,783 606,880 248,011 428,528 623, 62.5 48, 672 136, 534 47, 106 13,525 174,025 38,960 51,171 45,892 239,927 78, 2.55 26,870 5,034,693 537, 170 47,701 382, 339. 68,925 3,926.481 68, 484 13,292,663 236, 282 64,600 4.60 16.66 14.97 14.68 8.48 6.96 0.58 1.64 .3.89 2.47 0.64 0.53 7.02 2.70 0.74 1.47 6.61 2.11 9.43 0.66 29. .56 1.28 345. 81 18.78 7.04 428.96 1,076.69 906.91 603. .59 589. 02 680. 71 721. 65 816. 14 830. 43 554. 43 311.62 1.293.98 892. 28 387. 22 700. 97 2, 589. 21 787. 50 379. 86 749. 72 973. 71 798.42 398. 38 920. 31 849.05 953. .52 1,766,955 2,093,780 3, 866, 540 2, 360, 409 1,181,960 2, 067, 100 937,839 389,638 2, 8.57, 414 678,586 808, 670 1,. 309, 585 2,365,741 825, 180 1, 102, 791 811,960 4.098,169 477,693 6,084,230 830, 300 5, 796, ,563 528, 397 25,960,090 2,381,466 983, 645 2, 598, 290 3,730,940 7,967,970 1,866,780 1,876,950 2,529,650 1 3, 240, 120 1,139,710 6,641,000 1,676,590 1,486,800 1,720,610 4,313,470 1,207.1.50 1,048,910 1,567,780 6,904,470 674, 200 8,886,110 2, 420, 210 11,659,220 ' 2, 258, 631 7,665,210 5. 785, 550 2,806,860 15 697 Benton 6 706 Clatsop 12 765 Columbia 6 '^37 Coos 10 324 Crook . 3 964 1,868 Douglas 14, 565 Gilliam 3,201 5,948 2,598 Grant . Jackson 13, 698 Josephine . ... 7 517 3, 970 Lake 2,847 19, 604 3,575 18, 603 4,203 Lincoln . . Malheur 27,713 Morrow. 4,161 103, 167 Polk 9,923- Sherman 3,477 ^ Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. 3 Not under county organization. ^ The excess of value of farm lands over that of taxed real property represents the value of exempt land in farms. 74 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OP REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. OREGON— Continued. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.! Assessed valuation of taxed real property and improvements.1 Reported value ol tarm lands and improvements. COUNTY. Aggregate value. Average value. Population. Total. Taxed. Exempt, Per acre. Per capita. $4,964,187 15,802,436 9,676,003 1,885,838 7,128,651 8,237,809 1,272,038 10,114,149 $4,904,582 15,266,366 9,453,738 1,842,885 6, 666, 105 8,073,494 1,229,388 9,856,747 $59,606 536,070 222,265 42,963 462, 546 164, 315 42,6.50 258,402 $6.93 7.92 4.81 1.06 3.76 18.00 1.14 22.23 $1,110.31 875. .53 602.12 340. 53 540.09 569. 42 520.69 753. 66 $1,179,837 3, 565, 242 2,333,680 614,295 2,222,035 2, 447, 256 491,765 3,631,447 $1,639,170 10, 412, 710 6,747,970 1,591,365 3,731,840 5,982,830 1,174,480 7,059,270 1,346,698 4,471 18, 049 Union 16, 070 5,538 Wasco - ... 13, 199 Washington 14, 467 Wheeler 2,443 Yamhill 13,420 PEN"NSXLVANIA. Adams Allegheny . . , Armstrong. Beaver Bedford Berks Blair Bradford . Bucks Butler . . . . Cambria . , Cameron . Carbon... Center Chester . . Clarion Clearfield . Clinton . . . Columbia . Cra\vford . Cumberland . Dauphin Delaware . . . Elk Erie Fayette. . Eorest . . . Franklin - Fulton . . . ■ ■ • t- j ^ ^ . , ,, 3 The excess of value of farm lands over that ol taxed real property represents the value of land m adjoining counties and state exempt land. VALUATION OF NATIONAL WEALTH. 79 Table 19.— ESTIMATED TRUE VALUE OP REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 19*00— Continued. TEXAS-Contimi:J. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.' Foard Fort Bend. Franklin . . . Freestone. . Frio Gaines Galveston. Garza Gillespie... GlasscocI? . . Goliad... Gonzales . Gray Grayson . . Gregg Grimes Guadalupe. Hale Hall Hamilton.. Hansford . . Hardeman . Hardin Harris Harrison... Hartley Haskell Hays Hemphill. ., Henderson. Hidalgo . . Hill Hockley. Hood Hopkins , Houston Howard Hunt Hutehinson. Irion Jack Jackson... Jasper Jeff Davis. Jefferson. . Johnson. . Jones Karnes... Kaufman . Kendall. .. Kent Kerr... Kimble . King... Kinney . Knox Ijamar Lamb Lampasas . Lasalle Lavaca Lee Leon Liberty Limestone . Lipscomb. . Live Oak. . Llano Loving Lubbock . . . Lynn McCuUoch. McLennan . McMullen . . Madison. . . Aggregate value. Total. SI, 307, 4,50 7, 240, 847 1, 446, 663 4,157,050 1,806,012 399,400 39,277,785 8.56,661 3,546,178 727,454 4,900,229 9,107,744 1,520,190 29,538,988 1,575,836 6,201,017 10,739,570 888,512 1,353,787 4,957,995 451,270 1,781,894 1,553,453 .50,818,668 6,466,298 1,463,662 2,014,031 5,811,705 1,219,599 3,889,036 2,367,236 17,641,635 657,656 2,834,666 6,067,822 4,519,693 1,055,277 15,038,830 1,735,494 707,702 3,148,966 3,251,838 2,670,928 1,090,186 12,262,796 14,317,037 2,729,802 4,269,757 12,690,668 2,053,198 1,418,664 2,663,512 1,691,092 979,829 1,244,592 2,308,488 19,349,806 851,108 2,927,012 1,968,614 10,867,962 3,907,082 3,442,001 3,312,874 11,009,101 1,287,270 1,902,085 2,787,454 2.59,592 839,540 410,896 2, ,391, 058 36,417,441 1,360,075 1,667,147 axed. Exempt. .?1, 285, 700 7, 148, 296 1,395,538 4,096,776 1,782,062 S21,760 92, 552 51,125 60,275 23,960 399,400 33,4.50,888 8.56,661 5,826,897 3,434,658 719,604 ill, .520 7,8.50 4,786,114 8,896,489 1,520,190 114,115 212,255 28,202,452 1,443,187 1,336,. 536 132,709 6,016,405 10,692,170 865,. 572 1,298,427 4,813,127 184,612 147,400 22,940 56,360 144,868 434,470 1,705,964 1,540,373 47,644,998 6,768,059 16,800 76,930 13,080 3,173,670 687,2.39 1,439,512 1,950,726 5,684,955 1,181,999 3,797,967 24,050 63,305 126,750 37,600 91,069 2,329,976 17,113,987 667,656 2,703,770 6,838,709 37,260 527,548 130,895 229,113 4,454,193 1,012,777 14,63.5,330 1,730,244 650,634 66,500 42,500 403,600 5,2.50 67,068 3,076,236 3,218,013 2,629,938 1,068,744 11,708,795 72,730 33,826 40,990 21,442 564,000 14,029,0.55 2,632,3.33 4,150,407 11,523,410 2,019,278 287,982 97,469 109,3.50 1,167,2.58 33,920 1,389,964 2,620,382 1,661,192 963,479 949,592 28,700 43,130 29,900 16,350 295,000 2,246,7.38 18,716,586 8.51 . 108 61,7.50 633,220 2,745.712 1,948,875 10,631,942 3,810,077 :!,37fl,127 3,247,554 10,767,146 ], 275, 6.30 1,877.825 2,(;,-,6,.384 2.59,. 592 S20,990 410,xfl6 2,322,6,53 34,327,915 1,316,911 1,605,487 181,300 19,7.39 2.36 020 97 005 71 ,S74 65 320 241 956 11 640 24 260 131 070 18,550 68 405 2,089 626 43 164 61 660 .S3. 21 12.61 6.96 6. 86 2.66 0.39 140. 12 1.63 4.86 1.19 9. .37 13.19 2.76 45. 61 8. .58 12.58 23.40 1.34 2.44 9.03 0.82 6.23 2.88 46.09 11.55 1.57 3.73 14.04 2.22 6.46 1.59 27.40 1.05 10.16 14.24 .5.92 1.86 26. 46 3.19 1.38 6.73_ '4! 27 0.89 17.28 30. 23 4.74 8.99 21.28 5. 23 2.85 3.44 2.03 1.65 1.53 3.81 33. 48 1.30 6.06 1.80 17.12 9.17 5.05 4. 45 17. 43 2. .37 2. 65 4.46 0.46 1.34 0.78 3.37 62. 69 1.80 .5.34 -NTS.' Assessed valuation of value. taxed real property and 1 improvements. 1 er capita. 8833.83 «962, 367 437.83 3, 818, 320 106.78 680, 750 219. 83 2,127,090 430. 00 1,457,115 7,261.82 199,200 890. 33 20,906,805 4,630.60 428,-331 4,30. 94 1,704.545 2,643.55 3.58,636 .589. 68 2,316,609 315. 34 3,994,382 3, 167. 06 565,647 464. 00 11,142,810 127. 68 1,023,-537 237. 63 2,735,973 502. 20 3,255,123 528.88 658, 230 810. 65 495,583 366. 72 2,506,532 2,702.22 314,605 490. 34 1,376,888 307. 68 786,306 796. 70 24,374,460 202. .50 2,433,780 3,-882. 13 626;1M5 763.76 1,532,386 410. 95 2,695,870 1,496.44 641,693 194. 74 1,7-56,068 346. 24 1,710,702 426. 59 7,110,090 14,946.73 336,639 309. 93 1,288,123 217.10 2,926,205 177. .58 2,220,435 417. 44 668,952 317. 98 6,007,935 5,727.70 865,122 834. .55 491,576 .308.00 2,120,080 533. 61 2,176,803 374. 18 ' 1,314,969 947.99 -534,372 861.21 ] 4,296,350 423. 34 ; 5,631,897 387.04 1,257,684 490. 70 2,400,467 380. 23 5,466,160 500. 41 1,077,-523 1,-578.04 694,977 .534. 84 1,310,191 675. 63 830,-546 1,999.65 670,403 508. 62 7.36,853 994. 18 1,123,869 397. 92 6,7.52,015 27,4.55.10 -526,025 339. .3(j 1,799, -'87 854. 80 1,265,503 386. 47 3,779,-574 267.70 1,968,015 190. .-;6 1,-5.53,770 408 ilO 2,103,-3-38 .337. 98 5.086,039 1,629.46 637,815 8.38. 66 1,224,136 381 79 1,762,697 7,,S6I), 42 129,796 2,,SI15. 32 -549,1,57 24,170.35 302,-574 603. SO 1,1.32,449 609. 27 16,131,-539 1,.32.S. 20 880,845 159 SI 947,190 lieported value, of farm lands and imijrovfmprits. Population. -S964, 960 5,909,100 1,013,110 2,687,960 2 2,136,100 1,568 16,-538 8,674 18,910 4,200 299,300 2,241,410 -523,840 2,9-58,900 .564,610 44,116, 185 S,229 286 4,-502,170 6,862,230 676,000 13,732,290 730,330 8,310 28,882 480 63,661 12.343 3,647,040 8,111,440 746,880 2 1,531,310 4,072,440 26,106 21,. 385 1,680 1,670 13,-520 263,880 1,094,620 189,080 4,929,260 2,022,810 167 3,634 ■5,049 63,786 31,878 2-6; 492^^440 1,238,750 3,960,090 1,078,780 2,208,230 •377 2,637 14,142 815 19,970 1,885,4.30 11,541,980 2 687,960 1,848,560 3,768,240 6,8.37 41,3-56 44 9,146 27,950 2,761,120 1,011,010 10,262,050 393,800 2 1,118,330 25,4.52 2,528 47,296 303 848 2,650,440 2,766,930 481,580 704,640 1,209,090 10,224 6,094 7,138 1,160 14,239 8,226,990 2 2,815,815 3,6-50,670 7,322,420 1,606,240 33,819 7,053 8,681 .33,376 4,103 697,270 2,260,940 1,1-52,210 783,660 776,610 899 4,980 2,603 490 2,447 996,700 8,713,2-50 228,600 2,356,690 = 2,211.290 2 , 322 4si627 31 8,625 2,303 8,002.100 2,, 8.53,830 1 , S27 , 870 1,312,120 7,254,710 2S.121 14,-595 IS, 072 S,102 32 , 573 626,670 1,8.39,830 2,083,090 2 416,960 4.57,210 790 2,268 7,301 33 293 189,5-30 2 2,322,9.50 14 , 301 , 660 930,140 1,210,710 17 3,960 59 , 772 1,024 10,432 lExclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2The excess of value of farm lands over that of taxed real property represents the value of land in adjoining c mintirs and state exempt land. 80 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. TEXAS— Continued. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS. ^ Aggregate value. Marion Murtin Mason Matagorda. Maveriek... Medina.. Menard.'. Midland . Milam . . . Mills.... Mitchell Montague Montgomery . Moore Morris Motley Nacogdoches. Navarro Newton Nolan Nueces Ochiltree... Oldham.... Orange Palo Pinto . Panola . . Parker . . Parmer . Pecos . . . Polk . . . . Potter Presidio . . . Rains Randall . . . Red River . Reeves Refugio Roberts Robertson . Rockwall . . Runnels Rusk Sabine San Au^stine. San Jacinto San Patricio. San Saba Schleicher Scurry Shackelford . . Shelby.... Sherman . . Smith Somervell . Starr Stephens.. Sterling. .. Stonewall. Sutton Swisher . . . Tarrant Taylor Terry Throckmorton. Titus Tom Green . Travis Trinity Tyler Upshur Upton Uvalde Valverde.. . Van Zandt. Victoria . . . . Total. Taxed. $1,108,489 707,782 2,243,630 4,133,242 2,007,1.39 Exempt. SI, 209, 907 723,282 2,320,310 4,187,022 2,059,139 8101,418 15,500 76,780 63,780 52,000 3,191,582 1, 274, 788 1,067,410 12,211,177 2, 159, 359 3,051,822 1,236.138 1,033,710 11,986,897 2,103,969 139,760 38,650 33, 700 224, 280 55,390 2,638,610 6, 304, 390 3,809,666 769, 724 1,200,832 2,635,130 6,161,680 3,707,338 767, 524 1,142,032 103,480 142,810 102, 228 12,200 58,800 1,063,162 4,207,065 16,899,761 1, 402, 691 2,277,880 1,045,362 4,066,082 16,375,736 1,358,716 2,220,900 17,800 140,983 524,026 43,975 66,980 6,956,991 453,924 1,562,409 1,949,409 3,686,531 6,691,741 460,624 1,541,609 1,843,409 3,613,631 265,250 3,300 20,800 106,000 73,000 2,451,207 7, 265, 296 867,058 2,345,067 7,023,121 867,068 3,415,976 2,423,923 106, 140 242, 175 3, 462. 176 2,600,603 46,200 76,680 1,465,664 2,414,920 1,173,598 1,250,303 7,381,962 1,380,664 2,303,770 1,128,883 1,227,273 7,088,969 85,000 111, 150 44, 715 23,030 292,993 1,908,060 2,631,878 1,266,876 8, 333, 845 3,399,,267 1,863,660 2,607,903 1,245,676 8,131,238 3,324,299 44,500 23,976 10,200 202,607 74,958 2,551,227 3,137,075" 1,125,361 1,347,148 2,087,762 2, 442, 132 2,984,492 1,110,449 1,308,778 2,060,662 109,096 162,583 14,902 38,370 27,090 1,607.382 3,018,681 449,938 1,110,716 2,466,176 1,565,382 2,959,001 449,938 1,074,716 2,341,426 42,000 69,680 36,000 123,760 2,762,394 447, 759 8,397,175 680, 448 2,387,506 2,697,614 434,959 7,349,383 649,865 2,108,006 164,880 12,800 1,047,792 i 30,583 ! 279,600 2,68.'-|,334 1 , 192, 926 1,674,263 1,320,530 938, 708 2,623,834 1, 156, 468 1,6.53,808 1,279,880 928,908 61,500 37, 468 20,456 40,650 ' 9,800 .33,374,172 4, 672, 102 496, 160 29, 425, 172 4,439,602- 496, 160 1,943,566 1,784,494 3,949,000 232, 500 1,989,216 1,887,. 564 45,6.50 103,060 3, 667, 733 38,956,706 1,495,874 1,489,633 1,830,640 3,. 522, 006 27,436,918 1,463,484 1,438,753 1,698,782 145, 727 9, 619, 788 32,390 50,880 131,8.58 676, 734 676, 734 2.371,187 2,012,997 6,140,521 7,934,160 2, 454, 907 2,096,497 6,288,181 8. 290, 596 83,720 83,600 147,660 356, 435 $4.92 1.26 3.75 5.76 2.42 3.88 2.24 1.72 18.28 6.69 5.11 10.09 6.68 1.36 6.75 1.69 6.83 23.24 2.43 4.30 4.42 0.82 1.66 7.77 5.93 4.71 12.78 1.63 0.66 3.62 2.62 0.96 7.28 2.24 10.87 1.14 6.13 2.28 14.26 31.06 3.72 6.36 3.05 3.69 6.13 3.69 4.10 0.62 2.11 4.16 5.30 0.82 13.33 5.32 1.49 4.63 2.27 3.37 1.36 1.73 57.94 8.11 0.94 3.79 7.01 2.24 66.74 3.32 2. .52 4.87 0.89 2.43 1.08 9.42 14.67 8112. 61 2, 178. 66 416. 36 686. 73 506. 43 410. 07 633. 91 613. 10 307.85 276. 04 924. 21 264.21 223. 21 3, 682. 89 146.09 845. 79 170. 68 389.63 192. 62 872. 42 666. 44 1,700.09 4, 476. 82 330. 13 299.94 114.52 281.35 25, 207. 59 1, 467. 02 173.09 806.31 657.48 191. 66 1,298.34 246.95 1,033.06 1,603.83 2,025.61 264. 73 398. 46 474. 29 120.20 176. 00 159. 73 203. 15 677. 65 398. 82 873. 67 267. 13 1,001.70 136. 07 4,305.38 224. 70 194. 52 208. 17 416. 30 1,058.60 766. 96 764. 64 765.04 637.20 446. 00 10, 336. 67 1,136.69 153. 66 639. 06 779. 91 136. 29 125.19 112.54 14, 098. 62 528.28 .398. 35 207. .53 606.13 Assessed valuation of taxed real property and improvements.^ Reported value of farm lands and improvements. Population. 1609,182 353,891 1,493,696 2,291,154 1,506,861 $393,710 667,520 ! 2,290,860 2,537.760 1,719,300 10,754 332 5,573 6,097 4,066 1,966,380 720,780 516, 855 5,468,475 1,367,990 2,721,010 n, 560, 660 766,980 8,276,050 1, 582, 270 7,783 2,011 1,741 39,666 7,851 1,267,566 3,723,009 1,930,905 378, 762 430, 793 1, 984, 210 4, 698, 380 1,393,610 175, 820 719,9.50 2,855 24,800 17,067 209 8,220 829,662 1,692,790 8,007,695 1,119,662 1, 110, 460 1,622,640 2,288,100 9, 407, 760 344, 710 1,001,400 1,257 24,663 43,374 7,282 2,611 3,296,424 300,817 462,113 1,334,836 2,216,890 6,062,340 308,320 876,520 649,070 2,436,140 10,439 267 349 5,905 12,291 1,064,005 3,831,490 535, 661 1,707,988 1,626,794 1,698,750 4, 897, 260 2 900,000 1,508,180 883,470 21,404 25,823 34 2,360 14, 447 890,761 1,482,478 787, 776 834,629 2,792,032 1,130,720 797,270 795,600 880,160 3, 109, 330 1,820 3,673 6,127 963 29,893 981,780 1,628,921 622, 838 3,706,125 1,441,970 1, 141, 210 2, 404, 940 491,240 4,342,550 2,606,120 1,847 1,641 620 31,480 8,531 1,854,314 1,730,140 698, 835 719,900 1,074,941 2 2,751,400 2,174,030 546,630 696,030 807,210 6,379 20,099 6,394 8,434 10,277 1,086,563 1,859,837 363, 146 715,523 1,424,225 1,390,860 2,433,300 947, 520 1,393,650 = 2,501,590 2,372 7,569 615 4,168 2,461 1,335,483 301,010 3,678,370 469,693 1, 649, 457 1,672,180 344, 090 3,260,970 487,670 1, 490, 270 20,462 104 37,370 3,498 11,469 1,761,0.56 667,895 826,904 639, 440 567, 181 1,878.010 1,072,050 741,410 1, 173, 540 805,930 6,466 1,127 2,183 1,727 1,227 13,636,390 3, 288, 694 248, 080 1,369,137 897,633 10,205,890 2, .576, 600 323,840 = 2,219,060 1, 177, 790 52,376 10,499 48 1,750 12,292 2. 184, 867 9,380,143 886, 423 1,038,753 957, 600 2, 478, 770 10,555,220 567,330 585, 630 1, 292, 490 6,804 47,386 10,976 11,899 16, 266 338,367 1,621,879 1,602,997 2,407,738 3,868,4.35 2 944,8.50 2,207,760 2,009,260 3,462,170 5,947,610 43 4,647 5,263 25,481 13,678 1 Exclusive of railroads, street railways, telegraph and telepiione systems, privately owned waterworlcs, and privately owned central electric liglit and cower stations, whicli in certain states are classed as real property. 2 The excess of value of farm lands over that of taxed real property represents the value of land in adjoining counties and state exempt land VALUATION OF NATIONAL WEALTH. 81 Table 10.— ESTIMATED TRUE. VALUE OF REAL PROPERTY AKD IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. TEXAS— Continued. Walker Waller Ward Washington Webb Wharton. . . Wheeler Wichita Wilbarger. . Williamson. Wilson Winkler Wise Wood Yoakum Youns Zapata 2avalla ESTIMATED TRUE VALUE OE REAL PROPERTY AND IMPROVEMENTS. ^ Aggregate value. Av^'rap' vijluc Total. Taxed. Exempt. s;i,8i3,iii(i 3,793,IS7 978, leo 13.384,803 4,231,3(30 7,4(i9,li7H 783,070 2,fl35,SS)li 3,837.lir)2 15,219,961 4,427,371 186,422 7,41.5.098 3,4oti,098 459,200 2,563,018 1,012,933 1,228,451 Per acre. Per capita. 1.25 1.45 .J241.17 266. 30 674. 13 406.45 193. 65 440. 90 1,231.24 505. 58 666. 37 399. 77 317. 12 3, 107. 03 273.46 164. 20 17,661.54 .391,91 212.80 1,551.07 Assessed valuation of taxed real property and improvements.' II, 604, .585 2,431,495 476, 080 4, 762, 865 2, 899, 690 3, 853, 378 509, 254 2,234,180 2,240,961 8,551,080 2, 814, 487 93,911 3,924,6,50 1, 627, 733 259, 200 1,993,526 773,016 1,092,812 Heported value of farm lands and improvements, $1,168,850 2,212,630 500, 490 8, 668, 170 1,687,590 4,998,580 742,500 2 2,870,700 2, 245, 290 14,242,080 3, 140, 330 161, 170 ,5, 754, 230 2.033,260 10,080 2,067,1.53 3.55,360 803, 700 Population. 15,813 14, 246 1,451 32,931 21,&51 16,942 636 5,806 5, 7.59 38,072 13,961 60 27,116 21,048 26 6,540 4,760 792 UTAH. The state . Beaver Boxelder. ■Cache Carbon. . . Davis . Emery , . Oarfield . Grand . . . Iron Juab Kane . . . Millard . , Morgan. Piute... Rich.... Salt Lalce. San .Tuan.. Sanpete . . . Sevier Summit. . . Tooele ... Uinta Utah "Wasatch. Washington Wayne Weber Indian reservations. 3 8168,042,241 ,8149,839,408 518,202,833 1,799,668 7,055,9.55 9,049,871 2, 305,. 576 6,564,988 1,. 590, 115 1,014,678 403, 7S5 1,209,721 4, 823,. 524 631.574 1,621,065 935, 845 739, 294 1,458,723 69.4S6,316 79. 343 8,482,410 2,344,344 4,565,133 3,118,213 788, .500 17.519,7.57 1,990,147 1,, 569,328 474,642 I 16, 419. 726 1,732,980 6,810. .549 8,330,426 2. 284. OPS 6,111,738 1,540,948 995, 673 383, 11.85 1,079.724 4,685,028 612,025 1,, 523, 199 913, 122 729.205 1,433,115 57,813,628 70,7211 8,304,0.S2 2, 199, 558 4,347,396 3,019,761 748. 481 15, 167, mt 1,881,8,-0 1,541,400 472,206 14,806,944 66,688 245, 406 719, 445 21,511 153, 250 49, 167 19,005 19,800 129.997 138,496 19, 97. ;49 S3. 19 10.089 25. ( OS 8.623 178, .328 144, 7,86 217,737 98,452 40,019 2,3.52,1,57 108, 297 27,928 2,436 1,612,782 $607. 20 1.09 498. 11 2.03 704. 96 11.97 498. 92 2.26 460. 75 35.99 821.03 0.57 341. 45 0.31 298. 43 0.17 351. 42 0, 58 341. 15 2. 28 478. 43 n. 23 0, 38 2 44 1 . .55 141,37 1 0.02 8.49 1.95 I 3.68 i 0.71 0.24 12. 89 0.75 1.00 0.31 47.16 348. 74 285. 50 457. 63 378. 35 749. 60 894. 00 77.56 519. 98 277. 40 483. 65 423. 61 122. 10 539. 80 420. 22 340. 27 248. 89 650. 57 S65, 969, 746 677, 660 2, 270, 183 3, 832, 295 1,015,140 2, 466, 053 466, 954 301 , 719 127,995 539, 862 1,561,676 226, 676 507, 733 405,8:33 270,076 477,705 850,778,350 28, 906, 814 2S, 288 2, .5,55, 102 1,099,778 1,932,176 1,006,587 498, 987 6,067,040 7,52,740 613,800 157.402 7,403,472 588, 930 3, 147, 150 4,940,400 234,930 3, 777, 000 778, 300 378, 660 324, 390 . 328, 840 960,110 357,990 < 1, 708, 370 634,010 309, 2f 1,024, .550 8.497.080 ■1 106,330 3,878,070 1,656,210 1,466.770 1,238,380 < 1.152,010 6, .566, 980 967, 210 751,860 280,480 4,085,460 638, .570 276,749 3, 613 10,009 18, 139 5,004 7,996 4,657 3,400 1,149 3, .546 10, 082 1,811 5, 678 2.046 1,9.54 1,946 1,023 16,313 8, 451 9,439 7.361 6,458 32, 456 4.736 4, 612 1,907 25.239 VEHMOXT. The state .... 8184, 1.53, 290 5166,015,372 .518,137,918 831. ,50 S536. 89 8118,950,024 8.5:5,071,620 343 641 13, 218, 367 11, 188, .529 12,793,224 26,582,327 3,367,492 15,265,442 2, 141,697 4. ,5,5,s, 972 8.609,269 9,31(1.871 24,090,219 19, 252, 416 15,943,114 17,277,754 563, 598 12, .562,. 592 10,528,488 11,356,7.50 21,033,027 3,196,2.50 14,001,812 2,091,627 4,. 374, 637 8,141,235 8,595,113 22, .807, 611 16,571,090 14,169.231 16,022,311 563, .598 666, 775 660, 041 1,436.474 5,549,300 161, 242 1,263,630 60,070 184, 336 468, 034 715, 768 1,282,608 2,681,326 1,773,883 1,2,55,443 28. 61 26. 57 30. 66 80. 65 7. 58 36.98 40.32 16. 34 19.61 19.96 41.32 43.72 31. 61 29. 03 603. 25 516. 48 524. 72 671.27 416. 77 505. 51 479 99 370. 98 445. 78 422. 76 544. 92 525. 92 ,598. 02 .5.36. 16 8,375,061 7, 362, 579 7,941,783 15,814,306 2,130.833 9, 334,. 541 994,418 3,289,201 6,121,229 6,462,491 17, 148, 580 12,459,466 9, 908. ,5.53 11,204,41.'! 402, 570 9,221,970 4, 70S, 250 5, 467, 7.30 8,451,740 1, 679, 850 8,696,840 1,941,680 2,943,020 5, 438, 300 6, 118, 100 9,184.110 6,1,57,260 5,770,300 7, 292, 470 Bennington . ^1 705 Caledonia 24,381 Essex Franklin Grand Isle :», 198 4 462 Lamoille. V^ "^SQ Orleans 2'-* 024 Rutland Washington. '36 li07 Windham ^Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real propertv. 2The excess of value of farm lands over that of taxed real property represents the value of land in adjoining counties and state exempt land. 3 Exclusive of property not distributable into counties. ■* The excess of value of farm lands over that of taxed real property represents the value of exempt land in farms. 932—07 6 82 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES; 1900— Continued. VIRGINIA. ESTIMATED TRUE VALUE OF REAL PKOFERTY AND IMPROVEMENTS.^ Aggregate value. Accomac . . . Albemarle . . Alexandria . Alleghany. . Amelia Amherst Appomattox. Augusta Bath Bedford Bland Boutetourt . . Brunswick.. - Buchanan. . . . Buckingham. Campbell Caroline Carroll Charles City . . Charlotte Chesterfield . . Clarke Craig Culpeper Cumberland . Dickenson Dinwiddle Elizabeth City. Essex Fairfax Fauquier. . Floyd Fluvanna . Franklin.. Frederick . Giles Gloucester. Goochland . Grayson Greene Greenesville. Halifax Hanover Henrico Henry Highland Isle of Wight James City King and Queen. King George King William . Lancaster Lee Loudoun Louisa Lunenburg. . . Madison Mathews Mecklenburg Middlesex Montgomery . Nansemond.. Nelson New Kent Norfolk Northampton Northumberland . Nottoway Orange Page Total. SS94,629,933 828, 799 771,144 060, 650 246, 697 547,305 934,071 401,226 211,962 044,851 246, 443 251,805 336, 159 902,397 868, 813 756, 765 029,334 360,359 067,274 906, 436 101,054 848, 571 096, 316 610,458 645,928 267, 496 521,980 665, 528 641,017 580, 740 155,337 494, 057 177,254 463, 564 335, 455 145, 624 839,874 933,294 705, 667 811,313 127,925 147,265 222, 342 372,507 254,118 188,069 364,829 037, 450 974, 140 186,810 046, 420 564,614 267,044 436,840 545,368 601,141 460, 406 686,893 611,029 261,180 302,914 644.716 617,447 779,134 763, 707 408,550 378,922 660,682 490,249 346,679 803,6.58 866,863 953,179 363,547 777,681 .370,826 Taxed. $646,003,027 6 ,581, 6 415, 3 727, 4 007, 1 486, 2 8.34, 1 330, 13 596, 2 9X5, 6 786, 2 203, 6 142, 1 78.3, 2 x.'ia, 1 620, 5 429, 2 272, 3 001, K.W, 1 992, 5 644, 3 S)64, 2 569, 4 419, 1 218, 1 491, 2 1)32, 3 395, 1 516, 6 924, 9 196, 3 1199, 1 407. 3 1811, 5 827, 4 7.'i6, 1 K42, 1 6.60, 3 724, 1 086, 1 103. 4 1111, 3 2X2, 11 345, 2 046, 3 278, 1 927, 92:t. 1 116, 1 004, 1 495, 1 216, 4 334, 1(1 214, 2 389, 1 408, 2 607, 1 .679, 3 127, 1 263, 4 428, 4 3.61, 2 6liK, 733, 16 992, 3 272, 1 .6X0, 2 411, 3 223, 3 649, 1 823, 5 408, 1 318, 2 .692, 1 331, 440 Exempt. $48,626,906 246, 994 366,899 333,078 239,035 61,353 99,110 70,736 615,384 59,825 460,366 48, 120 193,270 118,632 16, 696 136, 404 600, 194 88,166 56, 057 62,680 109,002 204, 654 130, 623 51,020 226, 618 49,406 30,060 532,787 246, 106 64,116 , 230,630 297,265 77,630 55, 596 204,617 318,046 83,380 90,340 54,847 86, 474 42,380 43,366 210, 606 90,000 1,908,280 141,125 86,020 110,108 51,057 69,574 42,130 68,902 50,556 102,381 330, 670 111,706 41,763 79, 640 31,281 133, 627 39, 620 216,275 265.549 111,092 30,069 1,416,924 106,550 79,920 78,444 123,6.50 154,618 Patrick Pittsylvania Powhatan - Prince Edward Prince George 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 42,760 644,389 4#,684 185,604 39,060 Average value. Per acre. Per capita. $23.08 22.32 14.01 198. 27 14.68 6.81 9.88 6.40 21.94 8.68 13.39 10.00 16.21 5.62 9.11 4.97 17.01 6.66 10.73 7.74 6.86 18.88 33.86 11.62 18.19 6.67 7. .34 7.69 113.78 8.92 25.82 21.94 12.96 7.91 7.55 22.59 21.67 11.94 9.00 13.60 11.76 6.22 8.19 11.02 76.86 8.04 12.92 9.04 9.67 5.51 9.94 14.45 16.01 31.75 7.39 4.81 12.49 27.36 7.96 13.06 18.42 18.36 9.20 5.12 67.68 22.76 11.04 12.80 14.98 18.76 5.96 9.43 7.50 12.58 7.09 $320. 70 209. 67 237.81 631.60 260. 05 171. 22 164. 24 146. 02 439.05 544. 21 205. 77 409.64 310. 96 104.43 296. 00 115. 08 269. 26 141. 26 158.38 179. 86 136. 94 311.03 516.63 608. 07 328.96 140. 90 196. 46 166. 87 187. 10 162. 95 385. 11 406. 18 206. 48 161. 72 128.52 464. 20 448. 43 160. 66 179. 18 226. 15 181. 51 117. 67 113. 51 191.42 440. 89 113.58 595. 86 156. 61 264. 14 127. 99 151.26 186. 71 141.68 223. 46 480. 47 151. 43 123. 91 263.01 195. 54 122.83 168. 51 293. 00 200. 08 172. 89 166. 98 362. 62 246. 38 168. 67 201. 38 266. 22 276. 75 121.14 126. 95 199. 82 184. 62 176. 84 Assessed valuation of taxed real property and improvements. 1 $317,141,282 3,917,741 3,984,624 1,836,193 2,802,561 934,661 1,557,671 801,500 8, 614, 256 1,492,613 3, .363, 998 481, 154 2,246,803 1,372,127 2,318,794 1,266,094 3,016,189 1,468,938 560, 682 576,930 1,446,198 3,777,406 2,086,733 678, 896 2,209,665 796, 137 286,357 1,328,689 2,511,049 802, 447 4,146,631 6,342,616 868,242 693,581 1,627,377 3,116,299 1,612,371 1,116,942 1,187,568 654, 629 469,933 665,000 2,993,908 2,026,239 9,376,726 1,295,634 697,916 1,720,841 437,480 720, 1.52 645,810 1,024,460 711,397 1,140,647 7,044,688 1,647,886 582,084 1,365,064 .570,306 1,571,686 539,912 1,837,627 2, 754, 365 1,288,909 434,111 8,639,008 1,436,261 981,840 1,081,527 1,770,950 1,815,443 799,611 3,338,763 789,204 1,836,155 887,843 Reported value of farm lands and improvements. Population. $271,578,200 5,267,120 6,353,670 2,551,710 1,045,990 1,379,000 2,284,100 1,169,180 11,464,120 1,472,350 4,478,040 1,684,760 2, 977, 690 1,509,370 1,166,820 1,316,630 2,220,490 2,023,840 2,563,680 797,000 1,555,110 2,889,960 3,492,010 1,284,980 3,565,780 1,110,480 1,090,770 1,869,040 709,710 1,296,010 5,311,100 8,136,260 2,954,320 1,221,280 2,740,470 6,269,180 2,126,820 1,618,100 1,607,320 3,653,480 891,210 908,610 3,429,770 2,700,230 5,695,260 1,306,100 2,781,200 1,370,230 783,990 1,051,660 960,420 1,103,720 1,076,460 3,754,610 9, 138, 660 2,123,180 1,250,800 2,199,360 1,411,420 2,497,060 1,070,060 3,471,470 2,318,130 2,308,300 645, 330 5, 400, 990 2,401,960 1,462,770 1,4.51,680 2,606,940 2, .536, 630 1,482,040 4,983,730 1,239,640 1,373,140 1,287,900 1,854,184 32,670 28, 473 6,430 16,330 9,037 17,864 9,662 32,370 6,596 30,356 5,497 17, 161 18,217 9,692 15,266 23,266 16,709 19,303 6,040 16,343 18,804 7,927 4,293 14,123 7,747 15,374 19,460 9,701 18,580 23,374 15,388 9,050 26,963 13,239 10,793 12,832 9, 519 16,863 6,214 9,758- 37,197 17,618 30,062 19,265 5,647 13,102 3,688 9,266 6,918 8,380- 8,949 19,856 21,948 16,517 11,705 10,216 8,239 26, 551 8,220 15,852 23,078 16,075 4,865 50,780 13,770 9,84& 12,366 12,671 13,794 15,40a 46,894 6,824 15,045 7,762 VALUATION OF NATIONAL WEALTH. 83 Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. VIRGINIA— Continued. Prince William Princess Anne Pulaski Rappahannock Richmond Roanoke Rockbridge Rockingham Russell Scott Shenandoah Smyth Southampton Spottsylvania Staflord.. Surry : Sussex Tazewell Warren Warwick Washington Westmoreland Wise Wythe York Alexandria city. . . - Bristol city Buena Vista city. . . Charlottesville city. Danville city Prederickshurg city Lynchhurg city. . . Manchester city Newport News city Norfolk city .". Petersburg city Portsmouth city. . . Radford city Richmond city Roanoke city Staunton city Williamsburg city. . Winchester city ESTIMATED TItUE VALUE OF REAL PROPERTY AND IMPROVEMENTS. ^ Aggregate value. Total. .?3, 103,701 2,800,332 6,583,199 2,946,002 1,036,406 4,594,336 6,795,647 15,128,177 4,888,714 3,735,033 8,154,113 5,064,203 2,923,321 2,126,900 1,209,966 1,239,064 1,512,003 8,733,956 2,549,488 965,340 6,827,078 1,548,246 4,316,106 7,019,893 844,960 7,108,965 3,857,347 1,256,280 3,491,117 10,109,493 3,031,258 11,583,031 4,390,968 15,009,505 34,567,100 10,543,655 9,367,200 2,512,520 74,447,465 14,337,589 4,337,195 .522,181 3,036,041 Taxed. 43,002,155 2,727,043 6,281,517 2,875,815 983,961 4,121,211 6, 180, 171 14,427,537 4,756,396 3,608,613 7,797, ,373 4,895,363 2,790,630 1,938,360 1,148,048 1,178,428 1,423,378 8,460,661 2,398,540 874,991 6,403,054 1,492,932 4,226,832 6,660,741 803,993 6,238,965 3,378,747 791,335 2,832,817 8,9-30,167 2,781,476 10,264,907 3,613,249 14,423,005 32,. 357, 100 9,138,327 7,911,450 2,448,020 59,651,265 13,265,122 3,355,095 .388,606 2,517,541 Kxempt. .5101,546 73,289 301,682 70, 187 52,445 473,125 615,476 700,640 132,318 126,420 3.56,740 168,840 1,32,691 188,550 61,918 60,636 88,625 273,295 1.50,948 90,349 424,024 65,314 89,274 359,152 40,967 870,000 478,600 464,945 658,300 1,179,326 249,782 I 1,318,124 . 777,709 : .586,500 i 2,210,000 1,405,328 1,4,55,750 64,. 500 14,796,200 1,072,467 982,100 133,575 518, ,500 Average value. $13.74 15. 35 30.43 17.44 8.61 24.17 17.91 27.17 15.19 10.91 26.22 17.82 7.50 8.29 6.63 6.63 4.82 24. .50 17.63 17.75 17.63 9.87 16.33 23.14 10.66 1, 970. 50 6,576.11 2, 573. 22 8, ,303. 25 6,702.94 12,084.95 16, 566. 23 6, .589. 78 9, 183. .53 23,838.45 4,163.06 Per capita. J279.31 250.21 460. 63 333. 15 146. 22 290. 10 311.74 451.22 271.13 164. 58 402.61 295. 79 127.96 230.21 149. 43 146. 31 126. 16 373. 50 288. 50 197.49 235. 46 167.60 219. 82 343. 49 112.93 489.33 842.40 526. 08 641. 34 611.95 598. 12 613.15 461.98 764. 43 741.40 483. 43 537. 51 761.36 875. 34 667.02 595. 03 255. 47 588.27 Assessed valuation of taxed real property and improvements.^ 82,191,354 1,436,286 2,. 300, 922 1,160,326 647,343 3,323,557 4,013,098 7,398,737 1,108,717 939,743 3,626,685 1,748,344 2,036,966 1,211,499 760,297 935,260 1,086,548 2,068,.5.56 1,296,508 699,993 2,601,193 1,036,7.58 2,113,416 3.013,910 5.50,680 4,159,310 1,013,624 .527,5,57 1,888,641 6,697,625 1,390,738 7,69,8,680 2,709,937 5,474,335 21,571,400 6,158,866 5,274,300 1,224,010 44,738,449 6,632,661 2,236,7.30 269,077 1,683,792 Reported value of farm lands and Improvements. ?2 510,070 2,393,830 3,926,140 2,709,800 976,040 2,811,970 4 511,800 11,984,440 4,565,190 3,312,870 6,524,910 4,263,970 2,343,990 1,872,740 1,108,570 1,063,020 1,316,920 5,653,260 2,077,670 434,630 5,628,620 1,280,460 1,375,590 6,429,060 768, 420 60,800 57,980 3,600 112, ,350 35,900 33,350 25,760 9,960 379,580 221,3.50 69,250 89,000 130,800 29,350 4,160 67,320 19,680 35,100 Population. 11,112 11,192 14,609 8,843 7,088 15,837 21,799 33, .527 18,031 22,694 20,253 17,121 22,848 9,239 8,097 12,082 23,384 8,837 4,888 28,996 9,243 19,663 20,437 7,482 14,528 4,579 2,388 6,449 16,520 6,068 18,891 9,715 19,635 46, 624 21,810 17,427 3,344 .85,050 21,495 7,289 2,044 5,161 ■\VA,SHINGTON. Adams.. Asotin.. . Chehalis . Chelan... Clallam . Clarke Columbia - Cowlitz... Douglas . . Perry Franklin. Garfield.. Island Jefferson . King Kitsap . . . Kittitas . . Klickitat . Lewis Lincoln. . . Mason Okanogan. Pacific Pierce San Juan. . 2.S398,601,596 .$372,929,230 .$25,672,365 $9.32 8769.36 $177,822,995 $116,609,710 518, 103 5,328,089 6,199,489 128,600 4.91 1,100.84 1,818,003 3,88.5,950 4,840 1,663,318 1,600,533 62,785 4.12 494. 15 640,201 1,414,220 3,366 16,294,617 16,042,232 252,385 12.94 1,077.40 6,416,893 1,830,200 15,124 1,483,104 1,357,104 126,000 0.76 377.28 452,368 1,011,680 3,931 7,274,512 7,093,623 180,889 6.29 1,298.32 2,364,541 877,680 6,603 7,444,969 7,066,230 .378,739 18.01 554.81 3, .533, 115 4,397,720 13,419 6,277,587 6,994,287 283,300 11.20 880.69 2,352,546 4,263,950 7,128 5,171,684 5,081,294 90,390 7.06 656. 56 2,540,647 1,, 5,56, 810 7,877 3,533,688 3,475,744 .57,844 1.16 717.33 1,737,872 2,378,500 4,926 3,206,620 3,171,120 34,400 2.17 702. 66 1,, 58.5, .560 225,800 4, ,562 1,177,898 1,1.56,148 21,750- 1.47 2,423.66 289,037 100,720 486 2,863,248 2,745,448 117,800 6.17 730. 79 1,325,023 2,325,210 3,918 1,990,093 1,956,178 33,915 13.07 1,064.22 978,089 822,770 1,870 4,, 504, 5.56 3,670,638 933,918 3.99 788.61 1,785,319 586, 140 5,712 95,162,106 86,625,3.50 8,,536,755 72.60 864. 69 43,312,675 6,795,380 110,053 3,714,826 3,647,032 67,793 14.26 648.96 1,823,. 516 64.5,730 6,767 4,873,794 4,575,854 297,940 3.16 502.25 2,287,927 2.167,570 9,704 3,446,813 3,326,468 119,345 2.69 537. 82 l,6a3,234 3,137,630 6,407 11,864,019 11,639,7,64 224,265 7.94 782.74 5,819,877 3,465,930 15,157 9,949,578 9,704,092 245,486 6.76 831.28 4,852,046 9,122,370 11,969 2,679,626 2,637,576 42,050 4.22 703.31 1,318,788 573, 650 3,810 206,793 190,0.56 16,7.37 0.06 44.10 95,028 3 794,020 4,689 5,818,770 5,746,615 72, 165 9.83 972. .55 2,298,646 801,. 500 5,983 ,52,302,941 47,093,000 5,209,941 52. .59 942.14 23,. 546, 500 3,382,400 66,515 1,262,978 1,228,838 34,140 10. 55 431.. 34 614,419 911,640 2,928 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric Ught aad power stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. 3 The excess of value of farm lands over that of taxed real property represents the value of exempt land in farms. 84 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OP TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. WASHIl>(GTO]Sr— Continued. Skagit Skamania . . Snohomish. Spokane Stevens Thurston Wahkiakum . WaUawalla.- Whatcom Whitman Yaldma Indian reservations. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.! Aggregate value. $8,440,27.5 727, 4So 13, 397,. 577 4S, 748, 136 5,334.432 7,646,547 1,785,081 12,135,280 13,848,825 22,329,630 7,714,332 S8, 080, 054 722,090 12,929,408 42,307,202 5, 2.53,. 557 6,672,430 1,764,598 11,286,274 12,932,750 21,648,082 7,408,082 Exempt. $360,221 5,365 468, 169 3,440,934 80,875 974, 117 20,483 849,006 916,075 681,548 306,250 Average value. $7.04 0.65 12.68 40.23 2.11 15.66 10.22 14.85 9.72 16. 57 2.08 Per capita. $591.39 430.96 559. 40 796. 04 505.97 770.28 633. 23 649. 64 574. 26 880.51 573. 05 Assessed valuation of taxed real property and improvements.! $4,040,027 361,045 6,464,704 21,153,601 1,836,908 3,336,215 705,839 6,643,137 6,466,375 8,659,233 3,704,041 Reported value ol farm lands and improvements $3,5.55,310 370,600 2.781,130 9; 887, 460 1,963,740 1,711,710 .599,770 212,008,920 2,799,350 16,573,690 4,859,780 1 024,080 Population. 14,272 1,688 23,950 57,542 10,543 9,927 2,819 18,680 24,116 25,360 13,462 "WEST VIRGINIA. The state Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanav/ha Lewis Lincoln Logan McDowell Marion Mar.shall Mason Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Ealeigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood --.- Wyoming $333, 668, 202 6, 101, 175 9, 860, 606 2, 412, 606 3,705,987 3,366,898 9,749,088 1, 922, 573 1,650,114 4,020,241 6,838,306 2, 862, 859 2,863,934 8,092,586 2,787,027 3,026,608 2, 598, 442 13, 777, 757 5,639,388 6,587,004 27, 679, 700 7, 246, 465 2, 555, 544 1, 789, 085 4, 764, 766 12, 745, 634 11, 280, 635 6, f36, 060 4, 588, 654 4,136,967 2,221,193 13,830,363 4,430,990 1, 608, 296 2, 763, 230 37,711,208 3, .502, 787 2,003,744 3,814,048 6, 555, 209 2,913,674 2,674,814 8,044,965 5, 168, 124 3, 958, 775 3,741,6.55 4,947,675 2,967,664 4,004,874 4,225,089 3, 582, 333 2, 1.52, 543 6,065,381 2,110,716 17, 241, 489 2, 141, 604 $309, 623, 481 4, 830, 922 9,095,298 2, 376, 436 3,578,079 3,147,018 8,011,911 1,846,505 1,592,508 3, 784, 860 6, 576, 766 2, 785, 6.52 2, 799, 547 7, 846, 253 2, 682, .560 2,898,057 2,522,073 13,277,463 5,461,622 6,099,269 23, 199, 430 7,010,223 2, 468, 668 1,737,766 4,697,943 11,814,043 10,916,101 5,363,131 4,315,9.55 3,906,225 2,093,527 13,236,007 4,273,991 1,456,369 2, 686, 413 32, 496, 204 3,448,317 1,907,892 3, 716, 460 6, 324, 433 2, 810, 333 2, 580, 168 7,722,988 5,002,956 3,807,101 3, 588, 867 4, 624, 136 2,840,016 3, 760, 336 4, 032, 866 3, 469, 014 2,044,237 5,810,363 2,032,884 15, 21s, 440 2, 109, 874 $24,044,721 270, 263 765,308 36, 170 127,908 219, 880 1, 737, 177 76,068 57, 606 235,381 261, 640 77, 207 64, 387 246, 333 104, 467 128,551 76,369 SOO, 294 177, 766 487, 735 4, 480, 270 236, 242 86, 876 51,320 166, 813 931,. 591 364, 534 272, 929 272, 699 230, 742 127, 666 594, 356 156, 999 161,927 76,817 5,216,004 64, 470 96,852 97,582 230, 776 103,341 94, 646 321,977 165, 168 151, 674 152, 788 323, .539 127, 648 254, .538 192, 223 113,319 108, 306 255,018 77, 832 2,026,049 31,790 $21.70 20.28 69.95 7.36 10.70 54.23 58.36 10.88 7.41 18.26 13.79 12.19 9.26 12.03 6.58 54.99 6.84 49.95 19.37 48.32 49.60 27.35 9.05 5.66 13.84 55.78 66.68 19.27 16.41 19.47 8.19 $348.01 58.72 1 14.92 10. 69 6.26 530. 84 7.74 22.05 6.95 16.26 12.90 7.46 11.57 17.67 11.31 15.89 5S. 57 10.54 23.26 20.25 10.27 5.70 25.90 12.98 75.46 6.36 359.29 506. 48 294. 44 196.04 466.39 333. 28 187. 28 200.06 293.68 213. 78 243.40 393.67 391.27 236.07 462. 20 307. 54 497.57 245.33 413.37 606. 06 426.71 165. 58 257.24 254. 16 393.02 426. 59 233. 46 199.31 321.12 195. 54 726. 04 337. 47 220.. 50 242.32 785. 26 382.11 214. 42 444.94 288.43 168. 13 215.09 455. 20 273. 43 199. 41 230.04 330.33 220.92 219. 42 287.. 50 151.67 242 90 265. 10 205. 24 600. 45 265. 57 $168,563,206 $168,296,670 | 958, hCO 2,393,916 4,647,649 1,188,218 1, 439, 871 2,098,012 5, 168, 975 727, 830 1,061,672 2,116,629 4, 384, 511 873, 793 1, 816, .530 4, 450, 512 1,734,040 1,932,038 1, 745, 379 6, 380, 328 3,047,780 4,096,218 7, 399, 810 3,084,128 1,234,334 9.55, 341 3,065,295 5, 990, S94 6, 205, 580 3, 665, 846 2, 467, 670 2, 604, 150 936, 701 4,265,391 2,241,212 872. 077 1,790,942 17,848,070 1,082,674 I 943,567 2, 477, 644 2, .526, 741 1,577,067 1,720,112 2, 892, .505 2, 382, 360 1,450,877 1, 229, 486 3,084,814 1,893,344 2, 166, 572 2,211,001 2,312,676 1,362,825 2, .556, 253 1,143,998 7,607,720 1,111,630 4,034,010 4,104,090 1, 167, 680 3,007,620 2,272,030 1,840,960 1, 684, 760 542,420 3, 363, 380 1, 700, 490 2, 412, 590 2,104,900 6,297,510 2, 296, 600 1,954,340 1,891,270 9, 693, 200 4,198,290 4,714,600 3, 603, 200 5, 824, ItO 1, 245, 300 842, 630 1,230,850 6,699,31.0 6,522,110 4, 146, 410 2, 384, 680 1,922,140 933,340 9, 110, 800 3, 654, 390 835, 710 1,965,090 3, 900, 550 2,8.59,010 1,. 598, 190 2, 666, 240 4, 780, 350 2,381,260 2,001,590 4, 253, 180 4, 115, 400 3,403,090 1, 841, 880 2, 416, 620 874, 780 3, 129, 190 3, 208, 570 2, 120, 460 846, 400 4, 589, 880 1,670,600 6,411,140 1,128,380 14, 198 19,469 8,194 18,904 7,219 29,252 10,266 8,248 13, 689 31,987 11,762 7,275 20, 653 11,806 6,693 8,449 27,690 22,987 1.5,935 54, 696 16, 980 15, 434 6,955 18, 747 32,430 26, 444 24, 142 23,023 12,883 11,359 19,049 13, 130 7,294 11,403 48,024 9,167 9,345 8,572 22, 727 17,330 12, 436 17, 670 18,901 19, 852 16, 265 14,978 13,433 18, 252 14,696 23,619 8, 862 22,880 10, 284 34, 452 8,380 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power Btation.s, which in certain states are classed as real property. 2 The excess of value of farm lands over that of taxed real property represents the value of exempt lands in farms. VALUATION OF NATIONAL WEALTH. 85 Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND LMPROVI':.MENTS, ASSESSED VALUATION OP TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. WISCONSIX. Tlie state - Adams . . Ashland. Beirron . . Bayfield. Brown . . Buffalo . . . Burnett... Celuraet. .. Chippewa . Clark Columbia . Crawford . Dane Dodge Door Douglas Dunn Eau Claire . . . Florence Fond du Lac. Forest Grant Green Green Lake. Iowa Iron Jackson.. Jefferson . Juneau . . . Kenosha . Kewaunee . La Crosse.. Lafayette . . Langlade . . Lincoln Manitowoc . Marathon . . Marinette . . Marquette . . Milwaukee . Monroe Oconto . . . - . Oneida Outagamie. Ozaukee. Pepin . . . Pierce . . . Polk.... Portage . Price Racine.. . Richland. Bock....'. St. Croix. Sauk Sawyer Shawano .. . Sheboygan . Taylor Trempealeau. Vernon Vilas Walworth Washburn . . , Washington . Waukesha. . . Waupaca Waushara Winnebago Wood...: Indian reservations. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.! .Aggregate value. 31 19 4 i 27 13, lo: 5, 345; 12 7: 6 30, 12; 3, 12: »' 12: 4 34 11 45, 16 21 3 9, 34 4, 11 13 3 332 837 352 925 146 443 049 231 458 014 587 275 428 558 799 886 010 039 660 004 »1, 305, 992, 682 3,075,602 7,473,903 7,493 990 10, 232; 232 20,812,463 9,6,54,385 1,627,886 12, 736, 712 10,998,260 10,598,621 25,317,365 7,089,111 64,455,027 45,025,866 8,278,600 27.179,376 9,678,617 11,066,663 2,399,719 .39, 565, 941 3, 477, 608 27, 290, 666 22,539,419 11,828,958 16, 175, 848 4,009,666 6,388,800 30, 499, 22,8 9,289,575 13,651.330 8,001.949 29,314,924 19,028,333 3,986,237 4,424,596 25,865,364 12,581,960 10,390,075 5,268,664 309,577,1.50 11,800,814 6,771,658 6,041,661 28,696,673 12, 168, 937 3,656,018 11,671,128 6,103,710 12,038,432 4,061,620 32,183,389 10,859,797 42,618,721 14,7.53,325 20,4.58,946 3,251,976 8,803,716 33, .548, 198 4,232,4.58 11,502,381 13, 282, 637 3, ,507, 675 29,066,495 2, 688, 4.58 20,315,8,59 33,494,248 12, 998, .597 8, 791,. 639 38, 188, 543 9,294,404 Exempt. S92, 878, ■ 73, 877 698, 000 319, 213 356,633 1, 439, 167 322,933 84,083 269, 133 699, 133 315,067 858, 162 414,343 6,643,214 1,067,612 320, 500 1,827,833 760, 533 874, 777 69, 233 3,081,966 37,600 1,172,500 565, ,327 412, 487 576, 133 149, 000 320,267 1, 466, 000 475,882 1,224,267 291,707 2,328,800 620, 477 290,000 515,000 1,3,56,762 990, 017 547, ,300 109, 100 36,379,557 1,091,000 300, 000 184,000 2,2.59,040 524, 100 130,567 487, 833 120.933 777, 467 193, 200 1,975,943 442,040 2,384,63! 570, 600 641,200 85,467 325, 333 1,145,033 122, 000 349, 633 662. 960 99, 600 1,236,933 141, 100 676, 940 1,796,638 507, 413 174,500 2,638,117 711,600 .Vverage value. Per acre.* Per capita. 341.25 9,28 13.73 U. 90 11.06 67.12 23. 31 3.04 64.11 9.38 14.21 52.71 21.05 93. 51 81.47 29.69 34. 36 19. ,33 30.09 7.76 92.55 3.87 38.44 62.68 52.55 34.31 8.27 10.72 91.14 19.31 84.83 39.63 104. 09 48. 18 7,81 8.72 72.09 13.84 12.24 18.63 2, 370. 87 22.01 10.23 10.81 76.29 87.69 24.86 34.99 10.42 25. 03 5.36 165. 24 30.66 99.60 33.68 40.21 3.89 12. 57 106. 29 7.05 25. 23 27.32 6.21 84. 25 6.30 77. 54 98.12 2«. 18 21.92 135. 15 19.92 J705. 09 443. 00 405. 03 329. 99 735. 75 479. 99 589. 16 228,93 761. 56 352. 34 422.23 841.09 434. 08 1,023.95 988. 47 489. 06 798. 33 416.85 376.80 772. 27 896. 17 2,518.06 732. 06 1,016.98 774. 92 724. 76 628. 58 384. 12 918.83 473. 38 685.29 481.85 735. 96 932. 72 340. 66 303. 62 644. 14 313. 76 354. 86 511.73 1,048.30 458 73 338. 78 701.48 669. 36 775. 10 479. 01 .507. .83 349. 68 434. 69 467. 26 748. ,39 580. 09 878. 92 .571. 15 6.39. 28 fl2,S. S7 332. 27 0,89.11 386. 65 512. 76 488.36 731.85 103. 57 512.51 889. 90 100. 18 427. 20 ,661. 36 701. 19 386. 86 Assessed valuation of taxed real property and improvements.! $503, 690, 767 872, 225 3,605,467 1,389,424 3,633,7,36 7, 580, 149 1,934,080 488, 436 5,139,916 5, 414, 666 3,061,156 9,041,916 1,692,720 21,960,827 12, 448, 401 2,091,612 9, 599, 453 3, 179, 672 6, 176, 452 908, 869 15,130,379 1,079,665 7,295,019 7,473,282 3,941,672 5,903,594 1,632,418 1,710.447 9,713,130 2,036,709 5, 740, 677 2,979,132 11,. 547, 696 .5,471,066 1,907,640 2,029 334 10,688,167 4,868,103 4,512,486 1,336,207 123, 160, 370 3,201,786 2, 127, 446 2,471,428 9,943,407 5,330,629 3,570,244 1,984,606 4,537,849 1,0.52,719 14, 856,. 529 2,853,336 16,621,960 4,990,976 7,574,582 952, 238 2, .546, 586 15,809,707 1 , 462, 638 3,000,882 3,217,693 842, 187 13, 242, 139 514,791 9,230,286 14,972,842 5,331,338 2,037,909 15,599,895 2, 629, 578 Reported value of farm lands and improvements $686,147,660 3,322,800 804, 430 5,103,990 476, 840 11,297,820 7,899,230 1,233,600 11,444,170 6, .623. 370 8,388,260 17,910.050 5,316,380 38,869,830 36, 524, 760 4, 928, 570 610, 160 6, 982, 660 5,625,870 229, 640 27,308,090 21.543,910 17; 237, 760 9,013,220 13, 518, 760 121, 120 6, 688, 270 21,980,010 6,973,140 9,588,810 6,404,310 7, 726, 360 16, ,6.32, 970 1, 764, 300 1,380,310 17,541,620 8,581,380 2, 280, 400 4,264,300 26,652,000 9, 672, 780 4,737,870 389, 160 14, 110, 850 10,302,520 2,641,860 8, 810, 600 5,103,710 7,114,520 899, 720 13,721,270 8, 343, 690 25,920,390 10,034,510 13, 692, 470 212, 550 7,541,280 18,839,360 1,. 671, 450 9, 558, 740 10,964,170 117, 130 21, 215, 300 624, 740 17,703,020 23,904,870 10,302,800 7,680,900 15,076,910 5, 144, 160 712, 100 Population. 9,141 20, 176 23,677 14, 392 46, 3.69 16, 766 7,478 17,078 33,037 25, 848 31,121 17,286 60, 435 46,631 17,583 36, ,335 25,043 31,692 3,197 47, 589 1,396 38,881 22,719 15,797 23,114. 6,016 17, 466 34, 789 20,629 21, 707 17,212 42,997 20,959 12,553 16, 269 42, 261 43, 256 30, 822 10, 509 330,017 28,103 20,874 8,875 46,247 16,363 7,905 23,943 17,801 29, 483 9,106 45, 644 19,483 51,203 26,830 33,006 3,593 27, 475 50,345 11,262 23,114 28,361 4,929 29, 259 5,521 23,589 35, 229 31,615 15,972 58,225 25,865 ! Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. ' Exclusive of property not distributable into counties. 86 WEALTH, DEBT, AND TAXATION. Table 19.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, AND VALUE OF FARM LANDS AND IMPROVEMENTS, BY COUNTIES: 1900— Continued. WYOMING. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS.! Assessed valuation ol taxed real property and improvements,! Reported value of farm lands and improvements. COUNTY. Aggregate value. Average value. Population. Total. • Taxed. Exempt. Per acre. Per capita. 2.148,655,999 $44,247,130 84,408,869 .SO. 78 8625.83 $13, 344, 489 $26,965,630 92,531 8,228,947 2, 216, 892 5,328,035 1,652,440 1,316,894 2,689,940 1,903,162 12,933,229 1,260,308 3, 285, 203 2,829,374 4,265,581 745, 994 7, 404, .597 2, 188, 560 5,003,985 1,565,240 1,270,694 2,610,340 1,723,642 10,568,500 1,220,408 3, 102, 576 2,723,641 4.160,448 714, 600 824, 360 28,332 324,050 87,200 46,200 79,600 179,620 2,364,729 39,900 182,628 105, 733 115, 133 31,494 2.99 0.28 1.04 0.38 0.38 0.33 0.71 2.89 0.37 2.00 0.42 0.48 0.26 628. 93 512. 22 655. 64 495. 19 419. 79 502. 14 806.08 640. 86 706. 05 641.39 334. 64 .348.98 232.90 2, 115, 699 473,057 1,667,995 389,063 636,347 604,020 492,469 2, 642, 125 348,688 883,693 1,210,507 1,660,179 321,847 3,080,890 2,088,560 2,720,470 1.535,240 1,035,540 2, 604, 340 1,668,120 4, 627, 460 839,960 2,914,890 162,740 2,606,360 592,610 13,084 Bighom 4,328 9,589 ■Converse 3,337 Crook 3,137 6,357 2,361 JLaramie 20,181 1,785 Sheridan 5,122 Sweetwater , . 8.455 Uinta Weston ... 12,223 3,203 369 588,360 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. « Exclusive of property not distributable into counties. VALUATION OF NATIONAL WEALTH. 87 Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OP TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904. ALABAMA. ESTIMATED TRUE VALUE OF KEAL PROPEETY AND IMPROVE- MENTS. ' Aggregate value. The state Autauga Baldwin Barbour Bibb Blount Bullock Butler Calhoun ■Chambers Cherokee •Chilton Choctaw Clarke Clay Cleburne Coffee Colbert Conecuh Coosa Covington Crenshaw Cullman Dale Dallas Dekalb Ehnore Escambia Etowah Fayette Franklin ■Geneva Greene Hale Henry Houston Jackson Jefferson Lamar Lauderdale Lawrence Lee Limestone .... Lowndes Macon Madison Marengo Marion Marshall Mobile Monroe Montgomery'.. Morgan Perry Pickens Pike Randolph Russell St. Clair Shelby Sumter Talladega Tallapoosa Tuscaloosa Walker Washington... Wilcox Winston ! $440, 340, 097 3,747.734 3,720,383 4,543,497 4,420.987 2,817,824 4,254,134 4,187,247 13,720,602 4,730,165 2, 749, 096 3.438,988 2,047,284 3,493,579 2,360,056 2,046,174 3,037,762 6,000,502 4,503,392 2,001,406 3, 293, 407 2,065,045 4,186,570 2,732,905 11,819,275 3, 414. 601 4,807,888 3,095,630 7,454.664 2,182,902 2,715.373 2,615,495 3,328,871 4,932,775 3,182,023 4,500.128 5,040,823 99,555,103 2,383.806 6,301,105 2,819.772 7,724,600 4, .508, 092 4,514,485 5,401,038 13,683,2.57 6,260,260 1,560,926 3,341,853 30, 896, 542 3,753,832 35,541,696 5,971.045 5,105,882 2,994,477 6, 247,. 300 2,079,759 3,315,669 4,322,715 4, 690, 203 4,208,033 8,042,316 4,207,586 5,027,254 4,963,974 2,223,527 4,063,779 1,102,366 Taxed. $410,969,295 3,428,011 3,629,780 4,203,041 4,307,204 2,620,341 4,013,037 3,765,937 12,063,651 4,508,022 2,652,206 3,345,360 1,984,003 3,387,288 2,298,709 1,991,981 3,568,550 5,826,002 4,320,557 2,009,880 3,195,589 1,979,609 4,041,602 2,593,532 11,307,866 3,293,430 4,639,020 2,982,799 7,131,600 2,107.555 2.648,527 2,507,165 3,221,354 4,637,269 2,924,034 4, .506, 128 4,874,144 94,9.59,762 2,315.113 5,691,770 2,731,229 7,013,842 4, 293, .56,'-, 4,3.54,922 3,. 500,. 593 12,499,938 6, 104,. 525 1,489,465 3,246,805 25,710,407 3,000,075 32, 588, 170 6,062,039 4, .596, 073 2,868,502 4, 983,. 580 2,. 556, 616 3. 194, 869 4,201,483 4, 539,. 570 4,015,736 0, 892, 020 4, 0.58.. 577 4,623,530 4,830.300 2,206,912 3,904,140 1,076,462 Exempt. $29,381,402 319,723 90,597 339,866 113,783 191,483 241,097 421,310 1,650,951 222, 143 96,890 63,281 106,291 67,940 64, 193 69,212 233,900 176,836 51,520 97,818 86,430 144,968 139,373 511, 410 121,171 168, 862 112, 831 323,064 76, 347 66,846 107,517 295,506 268,689 166,679 4,595,411 68, 693 609,335 88,543 710, 758 214,627 159,. 563 1,900,445 1,183,319 156,735 71,400 94,988 6,180.075 93, 757 2,963,526 309,006 509,809 125,975 263,714 123,144 120,810 121,232 150,027 192,297 1,149,096 149,009 403,724 133,674 16, 616 169,639 25,904 Average value $13. 48 9.84 3.66 7.72 11.11 .5. 86 10.91 8.51 33.71 12.53 7.38 7.64 3.51 4.50 6.33 8.40 16.30 8.47 4.80 .5.00 6.27 10.99 7.53 18.81 0.82 I 1L91 5.00 2L85 5.27 6.10 7.07 7.64 10.62 8.94 12.08 6.77 140. 89 6.15 14 02 6.86 19.13 1L74 9.44 13.72 26.63 10 00 3.28 8.85 37.77 5. CO 68. 05 Assessed val- uation of taxed real property and improve- ments. 1 15. S4 10.62 199 11.99 7.23 7.96 10 39 8.84 7.34 18. 56 S 06 5.73 9.02 t 3.31 6.95 2.72 Estimated land area (acres). $191,425,483 ! .33, 106, ,560 1,748,985 2, 180, 618 2,335,350 1,663,013 1,262,515 2,079,294 1,704,044 6,409,709 2,087,047 1,527,255 1,116,120 1,255,698 1,801,147 978, 174 873, 070 1,321,085 2,913,301 1,545,199 976, 670 2,159,182 1,064,306 1,684,001 1,067,297 5, 740, 033 1,646,716 1,905,689 1,694,772 3,114,236 747.360 1,243,440 1,309,778 1,687,952 1,769,960 916, 626 1, 802. 451 2.256,548 34.783.792 835,781 2,723,335 1,422,515 2,569,173 2,082,354 2,337,630 1,666,949 6,530,946 3,037,077 871,032 1,665,069 16,069,042 1,718,345 16,518,176 3,495,086 2,199,078 1,024,465 2,214,927 1,324,671 1,699,393 1,250,1.58 1,714,891 2,124,728 3,446,310 1,727,054 3,082,363 3,220,200 904, 472 1,9.52,070 500,080 380,800 1,018,240 588,800 398,080 481,280 389,760 492, 160 407, 040 377,600 372,480 449,920 583,680 776,320 444, 160 300, 320 433,280 371,840 631,840 429,440 058, 660 391,680 380,800 362,880 628,480 500,480 403,840 619,520 341,120 414, 080 440,960 369,920 435, 840 464,640 355, 840 373,120 744, 320 677,760 387,840 449, 280 410,880 403,840 384,000 478, 080 393, 600 616,840 625,920 476,100 377,600 817,920 003,080 517,700 370, 960 485, 120 599,080 437, 760 370, 500 417,280 416,000 .530, 560 573,440 433,280 486,760 877, 440 550, 400 672,000 584,960 405,760 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. ' 88 WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. ARIZONA. The territory Apache Cochise Coconino Gila Graham Maricopa Mohave Navajo Pima Pinal Santa Cruz Yavapai Yuma ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS, 1 Aggregate value. Total. 1,207,523 1,594,840 10,018,347 5,829,876 2,461,142 5,053,422 18,380,925 2,116,209 2,049,922 6,860,543 1,313,693 4,581,525 16,523,618 2,421,461 Taxed. ■375,772,085 Exempt, 33,435,438 1,559,077 9,871,938 5,,')58,028 2,401,776 4,978,890 17,368,649 2,072 920 2,003,399 6,030,360 1,214,208 4,539,522 15,809,088 2,364,230 35,763 146,409 271,848 59,306 76,532 1,012,276 43,289 46,523 830,183 99,485 42,003 714,530 57,231 Average value per acre. SI, I 0,23 2,55 0,47 0,85 1,22 ,3.26 0.25 0.33 1.14 0..39 5.91 3.28 0.39 Assessed val- uation of taxed real property and improve- ments. ^ 525,364,168 602,928 3,290,646 1,389,607 800,592 1,659,630 8,181,471 518,230 676,528 2,647,409 615,512 756,587 3,952,272 472,846 Estimated land area (acres). 72,867,600' 6,871,040 3,934,080 12, .368,080 2,906,880 4,160,000 5,642,240 8,689,440 6,288,640 6,031,360 3,407,.3f,O' 775,680 5,032,320 6,263,680- ARKANSAS. Arkansas. Ashley . Baxter Benton Boone Bradley. Calhoun. Carroll. . Chicot. . . Clark Clay Cleburne. . Cleveland . Columbia. Conway.. - Craighead.. Crawford- . Crittenden. Cross Dallas Desha Drew Faulkner. Franklin. . Fulton Garland . Grant Greene Hempstead . Hot Spring. Howard Independence - Izard Jackson Jefferson Johnson. . . Lafayette . Lawrence- Lee Lincoln. . . Little River. Logan Lonoke Madison Marion Miller Mississippi- .. Monroe Montgomery- Nevada Newton. . Ouachita. Perry .... Phillips. -, Pike 2 8391,065,628 8373,991, 2 J8 $17,074,230 SI 1.63 8144,688,071 33,616,000' 6,933,066 5,823,701 109,365 9.15 2,926,483 648,320' 6,489,353 6,400,457 88,896 10.41 2,155,036 623,360 1,701,097 1,660,063 41,034 4.71 801,963 ,360,960 10,585,591 10,305,293 280,298 18.64 2,622,212 570,880 3,646,232 3,500,256 145,976 9.03 1,495,836 403,840' 2,323,161 2,195,400 127,761 6.52 1,434,843 421,120 892,145 857,364 34,781 2.16 772,400 413,440 3,722,139 3,514,717 207,422 9,02 1.974,660 412,800 7,432,175 7,350,183 81,992 18.86 1,758,417 394,240 3,807,288 3,439,851 367,437 6.80 1,630,261 560,000 7,464,699 7,362,744 101,955 17.97 3,106,643 415,360' 1,421,568 1,384,692 36,876 .3.50 782,312 406,400 1,155,482 1,078,908 76,574 3.11 682,853 371,840 3,044,951 2,942.046 102,905 5.62 1,290,371 541,440 3,063,547 2,922,770 140,777 9.79 2,043,895 312,960 7,017,447 6,760,724 256,723 16.05 2,682,827 4,37,120 5,814,833 5,665,009 149,824 14.92 2,302,849 ,389,760 12,076,477 12 011,478 64,999 ,30. 29 2,451,322 398,720 3,061,171 3,004,656 56,516 7.60 1,788,486 402,560 1,627,733 1,667,194 70,539 3. 87 778,697 420,480 4,559,549 4,485,284 74,265 9 83 1,446,895 464,000 4,121,162 3,960,119 171,043 7.68 1,586,393 536,, 320 3,185,143 2,898,939 286,204 7.53 1,442.258 423,040 2,578,406 2,475,689 102,717 6. ,32 1,422,810 407,680 1,730,424 1,683,363 47,061 4, 35 829,243 398,080 9,369,888 7,610,331 1,759,557 22,45 4,299,622 417,280 1,113,121 1,072,972 40,149 2,72 687,930 409,600 5,960,461 5,8,63,085 107, ,376 17,12 2,120,683 348,160 5,112,887 4,963,229 149,668 11,06 2,076,665 462,080 1,874,4)8 1,787,297 87,121 4.64 867,620 403,840 2,730,439 2,651,817 78,622 6.98 883,939 391,040 4,581,a35 4,2.30,016 3.51,619 9.19 2,403,418 498,660 1,269,692 1,221,003 47,789 3. 26 735,043 391,040 6,877,528 6,753,549 123,979 16.71 2.962,083 411,520 21,996,340 21,417,081 579,269 37.40 6,756,177 588,160 3,, 382, 491 3,280,941 101,550 7.94 1,408,129 426,240 2,290,229 2,188,389 101,840 6. 83 1,243,403 336,360 3,8,39,847 3, 741,, 378 98,469 10.19 1,401,266 ,376,960 3,862,946 3,714,581 148,365 1 10. 14 2,224,300 380,800 3,182,853 3,131,772 51,081 , ,s. ,s.s 1,404,382 358,460 4,314,831 4,265,686 49.245 12.13 1,692,693 356,840 3,492,026 3,400,387 91,639 7.83 1,830,062 446,080 7,683,537 7,545,474 1.38,063 1,5. 31 3,006,165 601,700 2,327,644 2,270,194 ,51,4,50 4.23 956,, 384 549,760 2,662,440 2,608,550 43,890 6.60 1,3,30,8j3 401,920 6,271,825 5,844,575 427,260 14,74 2,4.87,053 425,600 9,893,508 9,817,295 76,213 l.S. 36 3,146,601 538,880 5,140,283 4,979,253 161,0,30 12.91 1,975,894 398,080 2,045,825 2,622,515 23,310 4.50 ,377,124 587,520 2,167,903 2,058,197 109,706 6. 55 1,077,690 390,400 1,886,479 1,853,929 32,, 550 3. .52 827,647 636,320 2,281,436 1,982,422 299,014 4. xn 1,386,309 474,880 1,664,872 1,691,87,2 63,000 4. 25 963,217 389,120 8,460,945 8,071,620 ,379,325 IS. (iO 3,603,402 ■1.54,400 1,287,768 1,258,788 28,980 3 29 ' 657,866 391,040 1 Exclusive of railroads, street railways, Icl^'grajih and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property, 2 Exclusive of property not distributaljle into counties. VALUATION OF NATIONAL WEALTH. 89 Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALT'ATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1901— Continued. AIJKANSAS— Continued. Poinsett Polk Pope Prairie Pulaski Randolph... St. Francis. Saline Scott Searcy Sebastian. . . Sevier Sharp Stone Union Van Buren. . Washington White Woodrull'... Yell ESTIMATED TRUE VALUE OF EEAL PROPERTY AND IMPROVE- MENTS. ' Aggregate value. Total. 82,947, 3-12 2,783,155 3, 90.3, 480 3,222,026 00,.366,803 2,653,451 5,242,006 4,423,115 1,692,. 323 2,025,049 15,720,684 2,8.57,449 1,893,620 825,899 2,693,102 1,539,017 10,717,298 4, .394,877 7,647,386 5.455,905 $2,901,440 2,700,831 3,750,028 3,123,8.38 55,614,064 2,554,024 ,'5,120,791 4,313,401 1,6.52,023 1-, 959, 424 14,025,984 2,791,813 1,858,053 809,655 2,610,223 1,510,405 10,485 479 4,258,261 7,610,721 5,414,330 Exempt. S46,896 82,324 153,458 98,788 4,752,7.39 108,827 121,214 109,7)4 40,294 65,625 1,694,700 65,636 36,667 16,244 82,879 28,612 231,819 136,616 136,665 41,575 Average value per acre. .?6. 33 ,5.01 7.31 7.46 119.70 fi. 46 12.68 9.21 2.67 4.85 45.32 8.16 4.88 2.10 3.92 3.62 16.66 6.63 20.16 8.93 Assessed val- uation of taxed real property and improve- ments. 1 31,458,013 1,042,792 1,602,676 1,764,965 14,635,280 1,199,354 2,2,50,347 1,014,918 , 817,836 1,053,454 5,478,900 1,431,699 755,. 306 460,031 1,6.36,426 453,575 2,987,316 1,971,417 : 109,763 1 775,190 Estimated land area (acres). 465,280 555, 520 533,760 432,000 504, ,320 412,100 413,440 480,000 659,200 417,280 346,880 360,720 .387,840 393,600 687,360 437,760 643,200- 662,400 379,620 611, 200 CALIFORNIA. The state. I : 82,693,634,507 ]: 52,429,796,178 ,Alanieda. . Alpine Amador. . . Butte Calaveras. Colusa Contra Costa- Del Norte. J... Eldorado Fresno Glenn Humboldt- Inyo Kern Kings Lake Lassen Los Angeles - Madera Marin Mariposa. . Mendocino - Merced Modoc Mono Monterey. Napa Nevada.. - Orange. .. Placer Plumas Riverside Sacramento San Benito San Bernardino.. San Diego San Francisco San Joaquin San Luis Oljispo. San Mateo Santa Barba ; Santa Clara.. Santa Cruz. . Shasta Sierra Siskiyou. . . Solano Sonoma Stanislaus. 1172,839,138 705,004 0,762,525 22, 821,, 388 7,859,322 13,954,079 27,198,141 4,290,736 5,228,138 64,706,347 13,331,211 34,670,682 3,766,165 37,535,170 8,753,509 4,941,221 7,290,599 587,088,926 7,918,088 17,576,404 2,309,221 13,613,148 20,366,962 5,785,619 1,222.999 24,907,900 22, .305,311 8,892,189 33,5.52,448 9,9.39,332 4,614,347 40,540,852 67,255,937 9,856,981 56,904,582 02,906,979 627,510,537 06,820,696 16,888,101 21,897,704 37,980,234 90,. 631,. 500 24,. 323, 363 14,081,590 2,690,684 19,170, .373 .33,919,816 .50,215,840 21,292,875 162,296,829 694,394 6,546,290 22,289,358 7,677,450 13,593,386 26,519,161 4,241,679 5,091,052 62,746,094 13,036,191 33,093,520 3,670,503 .37,085,807 8, 537,. 527 4,798,649 7,227,927 607,775,148 7,6,57,781 16,884,119 2,240,593 13,089,656 19,843,460 6,689,031 1,149,044 24,. 395, 4.34 20,264,352 8,177,940 .32,.396,698 9,552,021 4,632,826 .39,517,766 67,386,820 9,611,736 55,215,514 69,794,703 555,213,107 60,898,834 16,234,1.55 21,366,177 36,834,453 81,779,539 23,280,357 13,767,767 2,637,146 18,795.003 26,775,033 53,828,680 20,841,993 5163,838,329 10,642,309 10,670 217,235 632,0.30 181,872 .360,693 678,980 49,057 137,086 1,960,253 295,020 1,677,056 95,602 449,363 215,982 142,572 62,672 19,313,777 260,. 307 692,285 62,028 523,492 523,512 96,688 73,956 .512,466 2,040,959 714,249 1,155,748 387,311 81,521 1,023,086 9,869,117 245,245 1,689,068 3, 112, 210 72,297,430 .^j, 92 1,702 i;.5),n40 541,527 1,145,781 8,751,961 1,043,006 .323,829 59,. 539 .375,370 7,144,783 2,387,160 4.50,882 S26. 90 353.48 1.56 16.72 21.48 11.37 20.04 68.38 6.76 4.55 16.43 16.40 15.50 57 7.29 11.63 6 81 2.52 218.31 6.00 60.02 2.39 5.87 16.47 2.42 0.03 11.05 44.08 14.29 69.90 11.38 2.08 8 66 • 106 09 11.10 4.46 11.59 20,861.39 74.79 7 97 78.84 22. 65 110.00 89.04 5.08 4. 39 5.00 58.89 54.22 22. 86 91,196,586,412 99,1 90,164,905 399,077 4,363.527 12,884,022 5,118,.30O 10,009,175 15,067,705 2,809,059 3,4.39,900 28,137,202 8,690,794 20,683,464 1,091,470 16,656,164 6,186,614 2,742,086 3,377,636 168,596,410 4,972,686 11,644,220 1,988,136 9,417,019 11,085,726 2,402,784 . 706,029 15,068,910 : 10,. 338, 955 6,461,960 11,209,9.30 6,542,480 3,569,154 11,464,425 28,693,410 6,167,600 13,908,190 16.248,577 380,282,960 28,063,979 10,541,6.59 14,333,005 14,675,081 48,. 390, 260 10, 630,. 300 8,492,449 1,608,016 8,621,501 15,387,950 24,092,065 10,6.33,670 488,960' 464, 400 404,480 1,062,400 691,200 696,320' 465,920 634,880 1,149,440 3,937,280 812,800 2,237,440' 6,588,100 5,162,000 762,640 849,920 2,892,800 2,689,280 1,319,680 361,. 300 900,400 2,320,040 1,2.30,480 2,. 394, 240 1,932,800 2,1.37,000 499,200 622.080 480,000 873,600 1,724,100 4,ON(.,720 1140,000 .8HS,3'20 12,700,0,SO 5,426,920 .30,080 893,440 2,118,400 277,760 1,684,480 82:1,040 271,360 2,480,640 614,400 3,&34,240 576,000 1,036,800 931.840 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately o-wned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. ^ Exclusive of property not distributable into counties. 90 WEALTH, DEBT, AND TAXATION. Table 20.~E.STIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. CALirORNIA-Continued. -Sutter Tehama.. Trinity... Tulare Tuolumne Ventura. . Yolo Yuba ESTIMATED TRUE VALUE OF REAL PROPERTy AND IMPROVE- MENTS. 1 Aggregate value. Total. 39,615,913 19,859,383 3.828,273 26,382,741 10,007,117 27,209,036 22,287,207 6,904,061 Taxed. J9,. 396,643 19,565,845 3,779,125 25,671,822 9,781,620 26,674,964 21,806,738 6,562,663 Exempt. $220,270 293,538 49,148 710,919 225,497 534,072 480,469 341, ,398 Average value per acre. $24. 16 10.32 1.82 8.32 7.08 24.70 34.96 16.96 Assessed val- uation of taxed real property and improve- ments. ^ .55,051,421 8,619,315 1,635,985 12,900,413 6,521,080 7,161,465 13,216,205 4,180,040 Estimated land area (acres). 398,080 1,925,120 2,100,480 3,169,280 1,413,120 1,101,440 637,440 407,040 COLORADO. The state Adams Arapahoe Archuleta Baca Bent Boulder •Chaffee Cheyenne Clear Creek Conejos Costilla Custer Delta Denver Dolores Douglas Eagle El Paso Elbert Eremont Garfield Gilpin ■Grand Gunnison Hinsdale Huerfano Jefferson Kiowa Kit Carson .... La Plata Lake Larimer Las Animas. . . Lincoln Logan Mesa Mineral Montezuma. .. . Montrose Morgan Otero Ouray Park Phillips Pitkin Prowers Puelilo Rio Blanco. . . . Rio Grande Routt Saguache San Juan San Miguel Sedgwick Summit Teller Washington . . . . Weld Yuma =$575, 766,960 6,516,734 30,335,006 2,621,486 1,001,903 2,816,887 24,632,284 3,871,163 811,376 3,299,659 3,840,636 2,523,007 1,628,429 6,194,221 171,300,014 478,564 4,805,54? 1,051,473 42,117,448 2,703,176 15,073,868 4,416,900 3,552,270 846,701 3,639,907 917,800 5,423,449 12,711,565 569,766 1,718,183 6,046,290 9,453,627 15,400,675 13,236,769 1,643,532 3,592,086 7,866,366 8.50,239 1,520,388 4,269,898 3,503,285 10,784,388 2,925,758 2,663,033 1,033,774 3,697,676 3,984,283 39,823,842 1,715,116 3,424,599 4,194,931 3,208,120 3,620,248 5,629,162 742,253 3,012,152 26,099,721 2,129,720 26,837,903 1,938,838 $530,892,880 6,516,734 6,179,510 1,748,024 995,712 2,672,694 23,144,732 3,628,728 786,955 3,110,624 3,702,637 2,488,753 1,562,324 6,070,196 169,100,160 426,214 4,717,024 1,007,682 40,934,626 2,670,000 13,887,431 4,280,805 2,988,454 837,434 3,465,288 862,668 6,314,310 11,985,169 664,796 1,679,886 6,764,697 8,934,482 14,663,006 12,634,710 1,423,290 3,510,284 7,542,195 836,022 1,489,434 4,188,537 3,441,080 10,567,138 2,732,345 2,604,291 1,003,081 3,423,368 3,901,080 36,869,676 1,659,346 3,288,810 4,177,218 3,149,043 3,405,408 6,427,645 716,342 2,943,224 26,933,120 1,480,611 26,095,752 1,889,387 $44,874,080 24,155,496 873,461 6,191 144,193 1,487,552 242, 436 24,420 189,036 137,998 34,264 66, 105 124,025 2,199,864 53,350 88,523 43,791 1,132, 923 33,176 1,186,437 136,095 563,816 9,267 174,619 55, 132 109,139 726,396 14,960 38,297 291,693 519,145 747,670 701,049 220,242 81,801 324,171 14,217 30,964 81,361 62,205 217,250 193,413 58,742 30,693 274,308 83,203 3,954,166 66,770 135,789 17,713 69,077 114,840 201,507 25,911 68,928 766,601 649,109 742,151 49,451 $8.68 7.97 65.76 3.39 0.62 2.94 51.25 4.94 0.71 12.13 4.26 2.26 3.66 8.06 4,636.56 0.75 8.45 1.04 30.84 2.28 15.94 2.26 42.70 0.71 1.74 1.43 5.51 23.15 0.50 1.24 5.11 37.59 5.66 4.31 1.01 3.24 3.71 1.61 1.12 2.91 4,33 S.25 S.21 2.00 2.39 5,88 3,89 25,43 0.82 4,02 0,94 1,81 12, ,56 I 6,71 2,17 7.81 75.71 3.10 10.30 2.01 $214,619,074 3,258,367 3,089,755 379, 181 194,475 699,658 7,937,180 1,273,238 457,532 2,073,749 1,234,179 686,607 499,145 1,617,549 84,550,075 312,657 1,147,970 503,841 16,373,810 890,000 3,644,995 1,426,936 1,992,303 239,267 1,386,116 431,334 1,595,889 3,664,016 235,083 669,962 1,918,199 3,113,060 4,884,335 6,267,365 474, 430 877,571 2,614,065 380,010 496, 478 1,136,105 860,270 2,903,060 1,092,938 868,097 479,943 1,034,250 1,300,360 17,934,838 482,368 1,096,270 1,670,885 1,049,681 1,136,136 1,809,215 358,171 883,851 6,483,280 459,817 7,721,770 656,037 66,341,120 817,280 544,000 773,760 1,619,840 958,080 480,640 783,360 1,143,680 272,000 900,480 1,117,440 445,440 768,640 37,760 640,000 568,960 1,016,040 1,366,760 1,185,280 945,920 1,951,360 83,200 1,198,720 2,097,280 641,920 983,680 649,120 1,139,200 1,387,620 1,182,720 251,520 2,775,680 3,073,280 1,633,920 1,109,120 2,117,760 563,200 1,352,320 1,466,600 1,306,880 366; 480 1,333,760 433,280 629,120 1,025,280 1,666,080 2,079,360 861,840 4,467,200 1,772,160 280,320 838,400 342,400 385,920 352,640 687,360 2,507,520 743,680 1 Exclusive ol railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. ° ^ 2Exclu,sive of property not distributable into counties. VALUATION OF NATIONAL WEALTH. 91 Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. CONNECTICUT. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPRO\E- MENTS. ' Assessed val- uation of taxed real property and improve- ments. ^ Estimated land area (acres). .COUNTY. Aggregate value. Average value per acre. Total. Taxed. Exempt. $97,849,993 The state .«850,340,718 $752,490,726 $276. 66 $607,401,925 3,084,800 Fairfield 171,603,431 211,099,223 40,193,600 24,280,8.36 301,677,629 61,839,395 13,641,171 26,005,433 160,420,932 193,383,653 37,956,214 21,212,531 262,008,579 52,193,394 12,885,614 23,429,908 11,182,499 18,715,1)70 2,237,386 3,068,305 49,669,050 9,046,001 755,557 2,575,525 418.30 487. 21 67.46 101.71 770. 21 141. 89 51.36 78.90 139,496,463 123,811,785 31,630,178 17,677,109 219,137,895 46,385,560 10,738,012 19,524,923 410,240 Hartford 433,280 Litchfield 595,840 Middlesex . . 238,720 391,680 New Haven 435, 840 266,600 329,600 Windham DELAWARE The state $134,431,240 $125,502,268 $8,928,972 $106. 90 $71,145,422 1,267,600 Kent Newcastle Sussex 24,002,163 95,881,329 14,547,748 22,346,418 89,026,842 14,129,008 1,655,745 6,864,487 418,740 60.98 346. 19 24 96 11,518,772 60,016,080 9,611,570 393,600 277,760 583,040 DLSTKICT or COLt^MBIA. The district $830,244,062 $435,216,592 $395,027,470 $21,620.94 $217,608,296 38,400 FI.ORIDA. !$214,431,319 $204,416,146 $10,016,173 S6.ll $72, 505, 430 36,111,040 Baker 6,921,421 1,836,716 1, 733, 185 5,452,968 1,970,609 2, 474, 933 1,571,063 3,099,272 8, 723, 048 8, 720, 677 27, 236, 124 13,179,567 1,360,148 1,853,916 1,955,197 1,364,834 21,595,386 982, 818 2, 653, 895 2,013,072 2,811,734 4, 529, 854 4,616,676 3, 436, .573 1,987,771 1,142,363 2, 488, 927 7,604,969 6, 884, 382 7,186,687 2.179,886 7, 816, 671 4, 726, 073 1,588,988 7,298,544 5,213,268 4, 514, 374 2, 238, 420 1,715,334 1,940,217 2,195,953 7,3,52,388 798, 505 2,455,071 3, 008, 842 6,564,465 1,816,566 1, 682, 800 6,375,085 1,960, .570 2,447,610 1,504,100 2,991,388 8,698,230 8,659,720 24,171,206 11,819,050 1,275,360 1,780,140 1,894,317 1,331,880 20,963,790 967, 886 2, 590, 900 1,925,520 2,785,2.58 4, 399, 635 4, 586, 100 3,279,940 1,944,329 1,129,024 2,417,480 7,554,375 6,566,912 6,542,089 1,994,978 7,498,725 4, 642, 378 1,534,600 7, 196, 648 5,065,260 3,643,490 2, 179, 836 1,674,332 1,872,. 570 2,171,900 7, 165, 980 779, 154 2, 415, .392 2,955,178 356, 966 20, 150 60,386 77,883 10,039 27, 323 66,963 107, 884 24, 818 60,957 3, 064, 918 1,360,517 84,788 73, 776 60,880 32, 954 631,596 14, 932 62,995 87, 552 26, 476 130, 219 30, 576 1.56,633 43, 442 13, 339 71,447 .50, 594 317,470 644,598 184,908 317,946 83,696 54, 388 101,896 148,008 870, 884 58, 584 41,002 67,647 24, 053 186, 408 19,351 39,679 63,664 8.43 4.91 4.91 3.64 2.89 6.32 ' 3.95 6.11 3.08 3.63 51.77 30.83 2.91 5.79 6.01 4.49 25.78 3.63 4.31 5.30 3.66 6.27 1.55 7.36 2.74 2.46 5.61 9.32 6.56 9.98 6.28 9.29 4.04 3.31 5.80 10.55 7. .35 2.29 4.47 4.40 3.12 8.97 2.08 2.77 3.30 2, 188, 155 328,493 841, 400 1,791,695 980, 286 737,020 729, 150 1,137,410 2,899,410 2, 164, 930 8,392,780 4, 047, 620 637, 115 590, 070 669, 370 666,940 6, 987, 930 483,943 1,295,450 962, 760 907, 260 1,3.52,760 1,. 528,700 1,639,970 908, .566 .564,512 1.208,740 1,510,875 2.. 565, 200 1,. 539, 315 924,375 2,499,575 1,043,231 749, 160 2,431,300 1, 467, 180 1,811,460 1,089,918 782, 700 946, 286 1,085,960 2, 388, 660 389,577 1,207,696 1,441,5.50 821, 120 374, 400 353,280 1,541,760 682 880 Bradlord Citrus €lay. 391,680 398,080 506,880 Dade 2,831,360 2,403,200 526, 080 427,620 467,840 320, 000 325, 120 304,000 837, 760 Duval _ _ Escambia Franklin Oadsden Hamilton Hernando Hillsboro Holmes 278 400 Jackson 618, 320 379,620 769, 280 Lafayette Lake Lee 2, 970, 240 467, 200 464, 000 443 620 Manatee Marion Monroe Nassau Orange Osceola _ Pasco Polk _ Putnam... 816,000 1,049,600 720,000 412.800 841,600 1,169,280 480,000 1,258,880 494 080 St. John 614, 400 Santa Rosa 977 920 383, 360 Taylor 704,000 Volusia 819,840 Wakulla Walton 885, 7rO Washington 912, O^O 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and pownr stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. 92 WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. GEORGIA. Appling., Baker Baldwin. Banks. . . Bartow, . Berrien. Bibb.... Brooks.. Bryan... Bulloch. Burke Butts Calhoun Camden Campbell Carroll Catoosa Charlton Chatham Chattahoochee . Chattooga . Cherokee . . . Clarke Clay Clayton Clinch Cobb Coffee Colquitt . . Columbia . Coweta . . . Crawford . Dade Dawson. .. Decatur... Dekalb Dodge Dooly Dougherty . Douglas Early Echols Effingham. Elbert Emanuel... Fannin... Fayette . . Floyd Forsyth . . Franklin. Fulton . . . Gilmer. . . Glascock. Glynn Gordon. . < rreene Gwinnett, , , Habersham , Hall flancock . , , . Haralson.. Harris Hart Heard Henry Houston, Irwin, , , , Jackson., Jasper, , , Jefferson , Johnson Jones Tvaurens Lee - Tjiherty 1 Exclusive of railroads, street r stations, which incertiiin states ur<' ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS, > Aggregate value. Total. 5563,155,476 1,642,353 607, 2,941 1,397 5,419 3,424 21,245: 3,194 696, 4,838: 4,886, 2,199: 1,670: 1,042: 1,68S: 4, 487, 1, 194: 427 67,152: 663: 1,867, 2,000: 7,424: 1,786: 1,919: 852, 4,701: 2,616: 2,960: 1,426: 4,807, 1,299: 1,068: 531 5, 155: 5,739, 3,010, 6, 190: 3,215, 1,774, 2,325, 325, 86I: 3,357, 3, 549, 1,431 1,489, 8,964 1,259 2, 655, 98,823 988 606 .'•.,545 2,467 2,729 3,643 2,323 4,249 2,319: 1,772 2,379, 2,318, 1,190 2, 3,678, 3,807 3,676 2,237: 3,161: 2,294, 1,336, 6, 280, 1,589 1,461 ilways, telegraph and telephone systems, privat lassi''d as real property. .5517,173,342 1,589 62S 573 7(19 2,442 106 1,358 723 5,212 302 3,360 734 19,277 336 3,074 V18 660 mh 4,746 004 4,693 272 2,079 182 1,626 858 1,002 3VH 1,606 613 4,275 690 1,155 526 410 6H6 56,185 8.65 649 869 1,779 046 1,872 376 6,391 749 1,694 648 1,831 881 818 .619 4,483 483 2,532 891 2,902 029 1,362 674 4,500 396 1,269 116 1,014 093 498 892 4,923 795 5,406 788 2,892 5/5 5,083 620 3,077 036 1,692 448 2,239 9.68 312 181 825 6.60 3,178 .696 3,465 Oil 1,341 496 1,414 104 8,028 757 1,210 9X0 2,577 779 90, 288 858 947 066 690 368 5, 1.67 661 2,359 212 2,494 2,54 3,512 665 2,207 3.611 3,801 469 2,097 210 1,696 141 2,290 974 2,225 269 1,152 186 2,890 090 3,543 273 3,773 4i)3 3,541 661 2,179 K6K 2,980 484 2,219 968 1,306 568 5,179 14.6 1,639 1,404 382 3S3 E.xempt. 846,982,134 52, 34 499 38; 206 63 1,967 119 36 92: 193, 120: 43: 4o: 79: 211 39, 16: 10,966: 13: 128, 1,032, 91 34, 218: 54, 32, 231 332, 117 107: 138, 81, 85 13: 35: 179: 84: 90, 75 936: 48 ;,535 41 16 388 108 235 130 116 448 136 34 134 .57, I80: 74 29, 100: ,60, .67, 653 773 905 013 .531 284 811 684 617 254 330 432 403 531 833 649 114 813 971 025 224 148 393 507 221 533 607 073 421 292 475 561 154 471 816 071 157 812 180 904 312 814 028 329 128 120 273 098 068 120 660 604 030 325 195 306 304 134 .500 746 713 268 296 171 753 140 733 859 066 061 Average value per acre. S14,98 3,31 2.60 18,39 10.11 17. 46 6,61 130, 69 10,78 2,55 7.71 7.32 19.20 9.46 2, 27 12! 85 14.43 10,92 0.63 262, 31 4,49 8,95 7,20 72.96 12,92 21.13 1.24 21.54 3.64 8.19 7.29 16.96 6.08 8,88 3.97 7.98 33.09 9,50 11,42 14.82 13,08 7.22 1,39 3,21 13, 52 5,93 5,74 10,83 27,68 7,81 12,06 887,43 3,43 9,97 18. 52 9.96 10,66 11,16 9.76 14,79 6,93 9, .82 7, 66 14,10 5.94 13.86 9.73 8. Ii7 12, 49 8,53 7.20 13,89 6.26 10.43 5.70 2.34 Assessed val- uation of taxed real property and improve- ments. 1 Estimated land area (acres). 8271,484,055 : 37, .584, 000 940, 608 434, 628 1,214,978 707,668 2,606,151 2,061,800 12,706,845 1,787,627 391,009 1,853,908 2,022,962 919,992 726,276 501,189 1,029,880 2,116,678 577,763 258, 293 22,474,342 406,168 999,464 1,231,826 3,737,865 718,071 990, 206 528,077 3,272,615 1,507,673 1,436,648 713, 442 2,662,956 701, 169 576,189 326,073 2, 846, 124 3,604,525 1,314,807 2,567,485 2,313,561 846, 224 1,426,726 200, 116 665, 278 1,431,800 1,288,108 670, 748 696,603 4,807,639 877,522 1,269,842 41,227,789 473, 528 267, 135 3,088,414 1,466,304 1,210,803 2,326,268 1,098,184 2,795,198 1,310,756 1,015,653 1,060,636 908,273 622,803 1,445,045 1,936,216 1,730,960 1,956,719 1,063,350 1,520,655 909,810 653,284 2,213,310 1,012,7.51 793, 437 496,000 234, 240 160,000 138, 240 310, 400 518,400 162,560 296,320 273,280 627, 20O 667, .620 114,560 176,640 459,520 131,200 311,040 109, 440 680, 320 266,000 147,840 208, 640 277,760 101,760 138, 240 90, 880 689,280 218, 240 718, 720 361,600 195, 840 283,520 213,760 120,320 133,760 646,400 173,440 316, 800 454, 400 216,960 135, 680 321,920 233,600 268, leo 248, 320 699,040 249,600 137,600 323,840 161,280 220, 160 111,3(0 288,060 60, ao 299,. 620 247,680 256,000 326,400 238, 080 287, 360 334, 720 ISO, 480 311,040 164, 480 200,320 215,680 378,240 439,040 294, 400 262, 400 439,040 166, 120 254,080 506, 240 279,040 624, 640 Iv owned waterworks, and privately owned central electric light and power VALUATION OF NATIONAL WFALTH. 93 Table 20.— ESTIMATED TRUE' VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION i OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. GKORGIA— Continued. Lincoln J.owndes Lumpkin McDuffie Mcintosh Macon , Madison Marion Meriwether,, Miller Milton Mitchell Monroe Montgomery Morgan,,,.", Murray Muscogee Newton Oconee Oglethorpe , . Paulding Pickens Pierce Pike Polk Pulaski Putnam Q,uitman Rabun Randolph.., Richmond . . Rockdale . . . Schley Screven Spalding Stewart Sumter Talbot Taliaferro... Tattnall Taylor Telfair Terrell Thomas Towns Troup Twiggs Union Upson Walker Walton Ware Warren Washington. Wayne Webster White Whitfield,,, Wilcox Wilkes Wilkinson, ., Worth ESTIMATED TKUE VALUE OF KEAL PROPERTY AND IMPROVE- MENTS. 1 Aggregate value. Total. $854,052 3.578,361 1,U9,205 1,087,188 869,919 2,421,336 1,832,373 1,466,607 3,064,812 848, 222 818,473 2,901,714 3, 199, 111 2,834,552 3,780,739 1,585,197 15,359,890 3,031,907 1,214,811 2, 685, 919 1,958,509 725, 600 1,605,080 3, 170, 030 .3,791,915 4,193,843 1,992,021 694,429 755, 863 3,110,981 24,604,445 1,410,261 923, .397 3,707,985 4,243,423 2,441,440 0, 636, 070 1,354,201 1,031,924 3, 102, 206 210, 187 956, 944 190, 403 301,527 394, 218 220, 003 680, 058 098, 160 993, 238 033, .350 3, 285, 406 3, 203, 958 1,634,693 4, 239, 771 1,473,839 861, 604 766, 069 3,107,752 1,998,973 4,2.57,000 1,462,801 .3,945,722 Taxed. S809, 453 3,385,7.59 1,068,509 1,620,448 770, 746 2, 325, 301 1,774,838 1,398,980 3, 639, 679 790, 144 2, 843, 999 2,927,314 2, 762, 192 3, 596, 337 1,. 544, 334 14,094,264 2, 703, 420 1,173,716 2, 673, 129 1,890,540 678, 995 1,478,785 3,064,700 3, 550, 898 3,969,046 1,857,942 577,038 739, 334 2,822,913 18,763,500 1,340,547 881,288 3, 604, 148 3,965,700 2,341,682 6, 190, 399 1,259,444 967,821 3, 015, 334 1,169,930 1,886,824 3,052,002 0,866,892 371,620 4,900,321 1,633,669 655,996 1,870.248 2,886.858 3,094,700 3, 154, 348 1,549,774 3, 927, 623 1,416,507 8.32, 944 740,066 2,594,038 1,909,794 4,032,492 1,410,457 3, 886, 667 Exempt. S44, 599 192, 602 90, 696 66,740 89, 173 96,034 57, 535 87, 687 125, 133 25,354 28, 329 117,715 271,797 72,300 184,402 40, 863 1,265,026 328,487 41,096 112,790 68,029 46,505 26,901 105, 330 241,017 234, 797 134, 679 17, 391 16, 529 288,008 5,800,945 69.714 42, 109 103,837 287, 723 99,764 339, 677 94,817 04,103 80, 872 60,257 70, 120 143, 741 444,635 22, 698 319,742 46,389 42,154 122, 990 146,492 190,706 109, 610 84,919 312,148 58, 332 28,660 25, 003 573, 714 89,179 224, 574 .52, 404 59,055 Average value per acre. $4. 60 12.29 6. .37 10.22 3.13 9.65 10.30 6.60 10.63 4.82 8.70 8.64 10.41 5.95 17.07 7.04 94.12 18.29 10.32 7.30 9.30 6.18 4.64 10.85 20.29 13.74 8.95 6.11 ,3.43 10.21 141.11 18.21 7.67 7.89 32.66- 8.67 19.12 5.20 8.14 4.40 5 69 7.42 14.09 10.00 3.67 18.82 6.84 3.36 10. 05 10.96 14.03 7. .54 8. ,57 9 74 3.01 5.93 4.92 17.37 5.74 13. 28 5.30 7.92 Assessed val- uation of taxed real property and improve- ments. 1 S478,966 2,526,086 033,719 890, 3,56 453, .380 1,. 361, 919 733, 404 752. 140 1,3.35,728 003, 604 660,386 1,006,779 1, 573, 825 1, 340, 870 2, 140, 677 746, 065 9,33.3,950 i; 571, 756 707, 067 1,025,151 946, 270 406,584 830, 778 1,004,656 2, 120, 280 1,488,363 1, 255, 360 339,434 446, 382 1,462,049 14, 107, 896 899, 690 516, 373 889,913 .1,977,850 1, 238, 986 3,561,149 715, 693 458,683 2,037,388 686, 823 907, 089 1.744,378 3.234,383 235, 139 2, 240, ,329 578, 743 3.32, 993 832, .583 1, 443, 429 1,663,817 1,8.33,923 851,524 2,501.071 890, 250 520, 590 443, 153 1.021,274 1,010.473 1,IW7,2.35 Oi;.S.463 1,. SOT, 752 Estimated land area (acres) . 186, 600 291,200 180,480 165, 120 274, 560 250,880 177, 920 220,160 348,160 170,000 94,080 346,880 307,200 470, 160 221,440 225, 280 163, 200 166, 760 117,760 368,000 210, 660 140,100 331,520 188,100 186, 880 305,280 222, 720 97, 280 220,100 304,640 174,080 77,440 120, 320 409,700 129, 920 281,600 341,700 200,4811 126, 720 705,280 210, 320 263, 680 217,000 4,50, 320 107, 520 277,7(ai 270, 720 208, 000 198,400 277,120 234, 240 432,040 190, 720 435, 200 490, 240 145,280 155, ,520 182.400 348.160 320.040 275, 840 497,920 IDAHO. The state. Ada Bannock, ,. Bear Lake , Bingham . . Blaine Boise. Canyon. Cassia. . Custer.. 2 $8.5,032,733 11,790,717 3,811.083 1,963; 989 4,197,429 1,513,221 1,741,945 4,929,480 2, 580, 587 604, 364 S,S1,008,767 10,784,553 3,611,176 1,820,980 4,046,303 1,320,079 1,686,083 4,. 68, 782 2,423,750 024,919 83,963,960 1,000,164 199,908 14:, 009 152,000 193, 142 ,55, 862 270, 698 150, 831 39,435 00 15.65 1.91 3.18 1.52 0.37 0.05 5.80 0.89 0.22 S34, 168, 122 0,4,57,81li 1, 619, 301 714,110 I 2, 074,, 545 733, 377 681,408 2, 329, 391 1,211,878 281,495 53, 018, 560 753, 280 1, 998, 720 016,900 2,700,900 4,037,700 2,089,920 849,280 2,887,040 2,988,800 \ Exclusive of railroads, street railwaj's, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. ' Exclusive of property not distributable Into counties. 94 WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES; 1904— Continued. ' IDAHO— Continued. ESTIMATED TKUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS. 1 Assessed val- uation of taxed real property and improve- ments. ^ COUNTY. Aggregate value. Average value per acre. land area (acres) . Total. Taxed. Exempt. Elmore S683, 512 6,062,303 3,580,062 4,847,046 11,011,216 942, 322 569,698 12,011,076 3,642,250 645,380 4,649,425 3,79.5,638 S619, 202 5,992,239 3,488,122 4,740,010 10. 505, 561 893, 562 526, 335 11,748,110 3,529,849 678,887 4,459,292 3,611,908 864, 310 70,064 91,940 107,036 506,656 48,760 43, 363 262,966 112,401 66,493 190, 133 183,730 $0.44 1.54 0.51 1.35 15.44 0..33 0.27 13.21 2.11 0.13 1.55 2.04 $309,601 1,726,870 1,395,249 1,896,004 3,154,823 587,870 210, 534 4, 122, 144 1,047,433 260,760 2,008,690 1,444,763 1, 555, 840 3,932,800 Idaho 7, 087, 360 3,580.800 712,960 Lemhi 2,851,200 Lincoln 2,092,800 909, 440 Oneida 1,724,800 5,060,480 2,993,280 1,861,120 Owyhee Shoshone ILLINOIS. The state ' 85, 468, 492, 926 Adams Alexander . Bond Boone Brown Bureau Calhoun Carroll Cass Champaign . Christian . Clark Clay Clinton.. . Coles Cook Crawford . . . . Cumberland . Dekalb Dewitt Douglas . . . Dupage Edgar Edwards. . . Effingham . Fayette . . Ford Franklin . Fulton.. - Gallatin . . Greene Grundy. . . Hamilton. Hancock.. Hardin Henderson . Henry Iroquois . . - Jackson Jasper Jefferson- .. Jersey Jo Daviess. Johnson Kane Kankakei Kendall . Knox. . . . Lake Lasalle . . Lawrenci'. . . L«- Livingston. . Logan McDonough . Mcllcnry . McLean. .. Macon . . . . Macoupin - Madison . . 51,856, 8, 605: 8, 222 21,158 64, 676 5,300, 22, 602 19,722 80,642 42,892, 14,349 10, 539: 14,297 32, 436: , 368. 632 13, 536, 10,115, 45, 961 26, 833, 28,215, 33, 129, 36, 153, 6, 125, 11,354, 13,578, 35,658, 6,304, 44, 161 65, 444, 30,630, 27,964 6,202 33,921 1,689 12,995 51, 411: 63, 761 12,917: 12,266^ 11,766, ll,r73, 26,228 4,615 70,927, 40,739, 17,988 60, 016 39, 669 103, 698, 10, 492, 49,216 73, 308 46,297, 35, 845 42,079 105, 246 f9,400, .35,244, 45,782 85,185,946,082 46,781,488 8,002,927 7,954,076 20, 615, 706 8,603,979 63,386,048 5,210,945 21,881,679 19,086,934 77,797,425 41,929,459 13,821,842 10, 135, 013 13, 674, 853 31,100,010 208, 198, 440 13,221,460 9,719,009 44,580,940 26,264,706 27,743,830 31,746,600 35,088,462 5,943,653 10, 917, 269 13, 206, 892 35,088,462 6,088,442 42,959,934 65, 286, 834 20,067,455 27,349,903 6,017,730 33,341,445 1,633,870 12,738,705 49,730,506 63,007,583 12, 154, 020 11,997,125 11,277.123 10, 53a, 644 26, 522, 267 4, 366, 323 64,972,999 45,511,906 17,627,285 67, 578, 672 37,. 392, 007 99,226,928 10,265,312 48,128,073 71,118,634 44,244,618 34, 730, 009 41,047.792 99,681,766 57,087,656 33, 586, 475 43,938,327 $282,546,844 6,074,694 602, 234 268, 106 642,373 262, 224 1,290,266 89, 947 720, 452 635, 520 2,845,281 963,047 527, 339 404, 591 722, 906 1,336,170 160, 433, 714 314, 860 396,952 1,364,783 568, 569 471,380 1,383,081 1,064,833 182,024 436,774 371, 146 .569, 769 216, 178 1,201,704 158, 441 662, 801 604, 702 186, 154 .580.096 56, 358 256, 619 1.680,932 763, 634 763, 629 269, 301 479, 496 533, 662 706, 065 150, 346 5, 064, 063 1,227,894 361,507 2, 437, 520 2,277,264 4,471,832 227,238 1,088,131 2, 190, 162 2, 062, 754 1,115,807 1,032,167 5, .564, 986 2,313.218 1,6.58,230 1,844,330 8152. 58 96.69 58.46 34 64 114 79 46.27 97.41 32.87 76.-44 79.42 126. 00 97.41 43.64 35.19 44.86 97.46 3,727.08 47.00 45.66 111. 14 103. 27 104 97 149 18 87.18 41.26 36.60 30.66 116. 07 22.59 83.34 314.64 69.26 101. 11 22.13 69. 28 13. 61 66. 09 95.63 88.71 36.17 38.10 31.14 48.06 62.47 20.75 205. 23 105. 64 86.75 130. 24 133. 87 140.16 45.29 104 20 111.21 118. 59 97.58 107. 96 141.04 15.3. 10 6.3. 44 9.5. 64 .?761,039,328 7,131,073 1,490,303 1,395,462 2,918,308 1,284,176 8,076,668 791,937 2,866,616 2,660,963 11,681,295 6, 460, 686 1,903,835 1,447,869 2,085,231 6, 183, 335 315,456,920 1,753,508 1, 340. 553 7,077,292 3,955,528 4, 110, 197 4 331,076 5,614,154 918, 648 1,561,841 2,414984 5, 349, 481 1,070,025 5, 046, 195 1,077,324 2,904,118 3,946,696 1,071,469 4,946,802 313,002 1,817,219 7,546,369 9,001,079 2, 128, 660 1,713,876 1.762,052 1,777,343 3,615,062 622, 728 9, 874, 316 5,872,504 2.682,844 7.788,438 6. 614, 287 14, 318, 460 1,394,757 6, 875, 439 11,853,089 7, 374, 103 4.926,214 6,393,928 16, 613, 626 8,120,577 5,067,881 7,749,264 35,841,280 636, 320 147,200 238, 080 184, 320 195, 840 661,280 161.280 295, 680 248, 320 640,000 440, 320 329, 600 299,520 318, 720 332,800 636, 520 288,000 222. Of 413, 440 259, 840 208. f 00 222,0 0- 414. 7:0 148. 4f 311.040 442, Sf 307,200 279.040 529, 920 208,000 348, 160 276, 480 280, 320 489,600 124, 160 231,680 537,600 718,720 357,120 321,920 377,600 230, 40O 419,840 217,600 345,600 442,880 207, 360 460,800 296, 320 739, 840 331,680 472,320 669,200 390, 400 367.360 389,760 746,240 387,840 555, 620 478,720 1 Exclusive of railroads, street railway.'!, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, whic'.i in certain states arc classed as real property. VALUATION OF NATIONAL WEALTH. 95 Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. ILLINOIS— Continued. Marion Marshall Mason Massac Menard Mercer Monroe Montgomery Morgan Moultrie Ogle Peoria Perry Piatt Pike Pope Pulaski Putnam Randolph . . . Richland Rock Island St. Clair.... Saline Sangamon . . Schuyler Scott Shelby Stark Stephenson . Tazewell Union Vermilion . . . Wabash Warren Washington Wayne White Whiteside... Will Williamson . Winnebago . Woodford . . ESTIMATED TRUE VALUE OF REAL PROPERTY AND I.MPK(JVK- MENTS. ' Total. $16,608,272 24, 266, 631 22,467,828 5,539,268 18, 645, 412 25,011,346 10,968,061 27,482,061 38,964,539 15,496,708 42,784,207 83,219,913 9, 428, 449 29, 218, 045 23,341,688 3, 483, 418 3,214,019 8,096,106 16,006.496 10, 444, 401 44,497,492 62, 308, 109 8,301,677 91,494,146 15, 199, 679 10,708,412 29,286,144 16,731,241 40,664,194 ! 45,667,078 8, 855, 036 68, 239, 795 8, 903, .580 36, 601, 487 10,897,738 14, 768, 987 13, 518, 242 39,074,098 83,231,653 9,820,068 54, 484, 827 40,121,736 Aggregate value. Average value Taxed. Exempt. per acre. J16,042,138 23,862,427 21,964,572 6,286,477 18, 128, 499 J56C., 134 404, 104 503,266 252,791 410,913 S45. 63 97.22 01.59 36.37 92.28 24, 429, 807 10,477,283 26, 592, 765 35,485,611 15,232,366 581, 539 480,778 889, 286 3,478,928 264,343 70.04 44.47 61.17 108. 33 68.40 41,742,784 78,828,991 9,040,671 28,760,050 22, 380, 830 1,041,423 4, 390, 922 387,778 467,995 960,868 86.48 211. 43 34.26 103. 76 44.76 3, 370, 728 3.048,570 7,956,928 15, 460, 931 10,068,628 112,690 165, 449 139, 178 545, 865 386,773 14.95 26.16 71.88 43.12 45.33 40,762,886 68,674,829 8,022,346 80,938,075 14,861,747 3,744,606 3,633,280 279,331 10,550,071 347,932 158. 02 143. 17 34 14 106. 23 55.23 10. 356, 784 28,666,041 16,361,339 39,040,236 44, 695, 039 351,628 619, 103 369,902 1,623,968 972,039 0.5. 62 58.66 89.63 114. 07 109. 78 8, 604, 698 66, 029, 766 8, 657, 103 35, .558, 776 260, 338 2,210,029 346, 477 942,711 34.59 114. 90 61.56 105. 62 10,589,892 14,511,763 13,190,353 37, 936, 641 307,846 257,224 327,889 1,137,657 30.68 31.83 41.26 87.22 79,561,683 9,491,366 51, 179, 162 39,501,378 3,669,970 328,702 3,305,«65 620, .368 155. 75 34.71 157. 66 116. 96 Assessed val- uation of taxed real property and improve- ments.! J2, 666, 742 3, 468, 376 3,137,796 755,211 2,756,091 3,972,328 1,564,493 4,047,605 5,686,957 2,668,830 6,239,579 13, 360, 846 1,790,232 4,601,608 2,940,976 667,062 608,095 1,136,704 2,393,333 1,387,397 6, 583, 665 11,176,158 1,328,203 13,356,118 1,879,968 1,490,185 4,209,404 2,304,414 5,818,515 6, 164, 833 1,352,940 11,004,961 1,108,433 5, 043, 798 1,764,982 2,022,343 1,870,972 5,964,865 10,594,099 1,741,536 8,376,298 6,643,064 Estimated land area (acres). 364,800 249, eoo 364, 800 162, 320 200,960 367, 120 240,400 449,280 369,680 226, 560 494, 720 393, 600 275, 200 281,600 621,600 232,960 122,880 112, 640 371,200 230,400 281,600 435,200 243,200 550, 400 275,200 163, 200 499,200 186, 880 356, 480 416,000 256,000 693, 920 144, 640 345, 60a 355, 200 464,000 327,680 448,000 534, 400- 282,880 345,600 343, 040^ IXDIAN TEBRITORY. [Property not distributable into nations and reservations.] INDIANA. The state 51,760,058,958 11,646,625,044 S113,433,914 S76.64 $992,354,432 22, 966, 400 Adams Allen Bartholomew Benton Blackford Boone Brown Carroll Cass Clark Clay... 15,858,306 69, 156, 135 17,528,825 25, 577, 258 8,522,274 19,711,094 2,076,674 14,882,283 26, 795, 632 12, 810, 632 13, 250, 568 22,919,129 2, 3.54, 744 13, 430, 703 11,716,478 13,002,664 14,865,275 28,563,436 10,077,738 30,045,735 9,685,741 14, 725, 685 16,342,984 8,640,199 12, 988, 862 15,067,877 60,218,111 16, 753, 248 26,282,313 7,983,624 19,066,793 1,962,802 14,338,782 24,609,322 10,756,328 12,607,695 21,979,631 2, 236, 669 12,411,699 10, 887, 440 12,311,173 13,953,182 26, 822, .535 9, 639, 940 28,115,100 9,222,775 13,319,730 15,786,568 8, 100, 058 12,364,349 790,429 8, 938, 024 775, 577 294, 945 538, 650 644,301 113,872 543, 501 2, 186, 310 2,054,304 642, 873 939,498 118,075 1,019,004 829, 038 691,391 912, 093 1,740,900 437,798 1,930,635 462,966 1,405,9.55 , 556,416 .540,141 624, 513 73.97 163. 72 68.47 97.47 79.74 72.13 10.24 62.85 99.69 53.38 .57.99 89.08 12.10 48.80 69.25 62.91 62.95 112.99 37.05 100.96 70.39 153.39 66.67 34.26 53.13 7, 807, 190 34,608,110 11,634,200 13,376,885 5,218,055 12,627,015 1,242,280 8,851,100 14, 062, 470 7,835,095 8,816,570 13,651,946 1,263,655 8,929,280 5,285,165 8,793,696 9, 179, 725 18, 498, 300 4, 604, 645 15,619,500 6,683,170 8,229,870 9,072,740 5,647,9a5 7,188,575 214,400 422,400 2,56,000 262, 400 106, 880 273, 280> 202,880 236,800 268,800 240,000 228,480 Clinton 257,280 194,560 Daviess 275, 200 197,760 245, 760 Dekalb. 236, 160 Delaware 252,800 272,000 Elkhart 297, 600- Payette . 137, 600 Flovd. 96,000 245, 120 Franklin . .. 2.52, 160 Fulton 244, 480 •Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 96 WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. INDIANA— Continued. • Gibson Grant ■Greene Hamilton. . . Hancoclc Harrison Hendriclcs. . Hen ry Howard Huntington. Jacicson Jasper Jay Jefterson Jennings Johnson. . . . Knox Kosciuslco. . Lagrange . . . Lalte Laporte Lawrence Madison. . . . Marion Marstiall Martin Miami Monroe Montgomery Morgan ". Newton Noble Ohio Orange Owen Parke Perry Pike Porter Posey Pulaski Putnam . . . . Randolph . , Ripley Rush St. Joseph. . Scott Shelby Spencer Starke Steuben Sullivan Switzerland. Tippecanoe - Tipton Xrnion A^andcrburg. Vermilion. . . Vigo Wabash Warren Warrick AVashington AVayne AVel'ls White AVhitlcv ESTIMATED TRUE VALUE OF REAL PKOPEETY AND IMPROVE- MENTS. ' Aggregate value. 515,615 :,137, :, 567, i, 114, 1,361 i,0S3, !, 578, .,645: 1, 390, 1, 132, 1,900, ,, 104, 1,588, ,0.56, 1,691, ■,031, 1,8.54, i,207, 1,910, 1,321 ',301 1,333, 1,242, l,017,i 1,076,1 , 1.54, : :,2,S8,; i,486, 325 066 987 599 ,521 ,854 ,052 ,650 ,1.39 1,749 ,923 i,606 ,650 313 766 096 626 032 014 630 095 482 910 1,000 1,573 i,231 1,785 ,990 ,,146 ,883 ,187 ,659 1,340 684 821 319 480 716 314 010 908 949 683 1,432 1,3,52 1,704 I, ,363 .,2S1 ,309 ,,552 ! ,362 .,360 1 :, 360 ' ,725 i ,146 I, .526 1,041,' 1,421,! ,143, J lOAA^V. $17,784,710 29, 750, 360 14, 165, 924 19,276,439 14,871,627 6,913,876 14,539,931 19,003,812 17, 975, 889 15,539,609 12, 776, 349 18,247,434 13,058,785 7, 799, .546 6, 416, 793 13,980,505 21,070,056 17,233,898 12,074,198 23,491,692 28,487,110 8, 534, 550 31,731,782 230,110,760 15, 919, 860 4,052,895 15,363,628 8, .563, 251 23, 707, 568 10, 763, 259 16, 979, 610 15, 784, 711 2, 092, 845 4, 956, 552 5,698,393 10,588,651 4, 332. 627 6, 778, 185 15,489,238 17,655,143 9,614,634 12, 699, 284 16, 476, 670 9,027,386 18, 323, 450 49, 339. .583 2, 424, 493 19,387,879 6,499,638 8, 497, 386 8,405,796 14, ,547, 846 3,917,871 31,130,175 12,904,053 6,003,51."> 37, 470, 424 10, 389, 428 43,034,805 19, .521, 990 15,147,376 7,428,.'ir,n 6,. 526, 681 30, 923, 757 ' 17,6,59,888 20,847,623 10,025,0.58 Exempt. $730, 905 2, 388, 965 401, 142 593, 648 909,972 288, 645 590, 923 603, 240 849, 761 1,111,630 560,515 651,315 789, 138 690, 060 314, 857 1,133,808 1,291,710 849, 198 504, 428 2,153,340 1,902,904 598, 080 2,168,313 23,993,722 669,050 147, 105 1,176,945 742, 980 1,466,217 432,731 214,536 830, 172 111,342 205, 107 457, 947 468, 033 359, 194 2,53, 134 1,365,242 552, 573 295,680 621,726 825,238 306, 563 919,233 3,n,S3,,'<49 110,8,19 S25, ,S2.'i Average value per acre. 3,50 7''5 2S7 ,S95 612 ns7 528 759 236 366 3 1.58,200 582 099 409 794 4 801 V?.fi 291 934 2 791 555 1 091 370 300, 349 484,586 332,845 i 1,118,0,39 761,676 295,917 863,081 $59.04 120.71 47.22 77.23 85.03 20.62 57.95 77. ,56 99.71 67.58 40.04 52.26 68.48 36.64 27.68 75.69 68.51 54.23 50.01 86.17 84.34 31.02 115.15 992.60 58.91 19.30 68.92 35.12 77.43 42.15 70.70 62.26 39.59 20.16 25.31 38.14 19.14 32.70 63.00 69.39 35.43 43.18 60.08 32.63 74.06 148.78 20.85 77.41 26.36 43.72 45 31 .'53.. 51 2S.,S5 109. 79 81.05 62.72 279. S7 115.45 178.12 77.05 65.97 31.14 20.49 126.23 7S.43 66.07 50.63 Assessed val- uation of taxed real property and improve- ments. 1 811,400,455 19, 702, 226 9,571,570 12, 598, 980 9, 783, 965 3, 438, 300 10,097,174 11,803,610 11,377,145 11,342,780 7, 559, 970 7,387,625 8, 764, 286 6,651,845 3, 645, 905 9,986,075 12,541,700 11,723,740 6, 860, 340 16, 779, 780 15, 738, 735 6, 689, 700 23,161,885 116,055,380 9, 532, 850 2, 315, 940 8,966,446 5,464,300 15, 295, 205 8, 279, 430 7, 194, 750 9,230,825 1,276,125 3, 282, 486 3,984,890 8,021,705 2,221,860 4,317,315 8, 283, 015 10,205,285 4. 198, 630 9,620,670 11,769,050 5,642,116 12,134,735 23,0.55,880 1,649,315 13,848,485 4,814,547 3,002,610 5,208,7411 9,634,3.35 2,341,955 20, 753, 4.50 7, 868, 325 3,931,300 24, 814, 850 6,005,4.-i0 28,689,870 12,928,470 7,, 3.53, 095 1 4,701,620 4,661,915 18,517,220 10,327,420 ! 9,. 563, 130 I 7,264,535 Estimated land area (acresj . 313,600 266, 240 308, 480 257,280 185,600 300,800 261, 120 252, 800 188, 800 246, 400 332, 800 361,600 236,800 231,680 243,200 199, 680 326,400 333, 440 261,520 297, 600 360,320 294, 400 294,400 256,000 281,600 217,600 240,000 264,960 325, 120 266,600 243, 200 266,880 55, 680 256,000 243, 200 289,920 245,120 215,040 267,620 262,400 279, 680 308, 480 288,000 286, 080 259, 840 358,400 121,600 261,120 269,840 200, 960 199,040 281,600 144, 000 312,320 166,400 103,680 151,040 163,200 257,280 267.520 234,240 254,080 334,720 261,760 234. 880 320,000 215,040 Adair Adams Allamakee - ■ ■ Appanoose Audubon 1 Exclusive of railroads, street railways, telegraph and telephone systems^ stations, which in certain states are classed as real property. 82,491,273,897 19,548,342 14,816,425 15,487,802 14, 765, 960 18,320,477 $2,386,072,748 18,979,601 14,198,531 14,974,597 14,202,089 17,837,481 8105,201,149 568,741 017,894 513,205 503.871 482,996 $70. 03 53,03 53.59 39 35 40. 14 66.26 $471,488,811 35,575,040 3,614,183 3,052,721 2,826,534 3,280.204 3,610,837 308, 640 276, 480 393,600 320,000 276, 480 privately owned waterworks, and privately owned central electric light and power VALUATION OF NATIONAL WEALTH. 97 Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OP TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. IOWA— Continued. •Benton Blaekhawk. Boone Bremer Buchanan.. Buena Vista . Butler Callioun Carroll Cass Cedar Cerro Gordo. Cherokee Chickasaw.. . Clarke Clay Clayton... Clinton... Crawford . Dallas Davis Decatur Delaware . . . Des Moines. Dickinson... Dubuque. Emmet . . . Fayette. . . Floyd Franklin.. Fremont . . Greene Grundy... Guthrie- -. Hamilton, Hancock., Hardin... Harrison. Henry Howard.. Humboldt. Ida Iowa Jackson — Jasper Jefferson. Johnson.. Jones Keokuk. . Kossuth . . Lee Linn Louisa. Lucas.. Lyon... Madison. . Mahaska . Marion. . . Marshall. Mills Mitchell Monona Monroe Montgomery. Muscatine.^.. O'Brien... Osceola Page Palo Alto.. Plymouth. Pocahontas Polk Pottawattamie . Poweshiek Ringgold ESTIMATED TRUE VALUE OF EEAL PROPERTY AND IMPEOVE- MENTa. 1 Aggregate value. Total. 838,895,038 43,089,989 27,676,341 18,518,932 23,018,238 22,541,648 23, 494, 361 21,791,491 23, 124, 376 26,628,618 27,309,844 28,871,229 24,311,190 18, 698, 797 12,933,174 19,030,732 23,303,071 36,842,788 26, 264, 994 27,887.244 12.911,182 14, 146, 032 23,293,771 29,985,232 11,470,482 51,279.359 13,604,813 25,691,778 22,756,035 20,953,959 20,439,720 22,347 784 24,830,588 21,06,313 25,027,498 19; 919, 523 25,631,534 23,263,335 23,240,449 15.977,182 16,813,137 18,054,822 24,294,469 19, 994, 290 33, 716, 128 17, 276, 987 28,469,672 27,496,800 22,956,517 30,897,491 31,928,446 50.753,696 16, 186, 282 14,024,084 20,609,361 19,304,701 28,497,076 21,641,700 32, 400, 465 19,563,730 18,274,213 19,271,358 11,696,481 22,817,7.30 28, 169, 417 26,161,888 14,293,449 30,321,7,50 18,212,631 37,269,821 18,818,740 96, 454, 394 67, 406, 317 29,591,230 14,750,940 Taxed. 138,093,997 40,474,277 26,863,943 17,746,986 22,009,169 22,092,116 22,692,631 21,468,163 22,644,349 25, 619, 680 26,816,356 27,383,208 23,861,117 18,241,732 12,705,737 18,704,024 22,371,467 34,669,820 25,892,890 27,261,737 12,619,743 13,683,221 22,799,068 27,536,350 11,174,263 46, 320, 475 13,342,935 24,937,096 21,838,801 20,171,442 19,904,872 21,954,367 24,466,863 20,312,008 24, 503, 637 19,709,268 24,998,279 22,420,163 21, 372, 740 15,717,932 16, 628, 287 1/, 51 0,714 23,657,169 19,165,976 33,041,391 16,374,881 27, 424, 962 26, 434, 746 22, 405, 805 30,428,731 28,217,462 47,115,424 16,822,190 13, 502, 491 20,399,247 18,879,832 26,746,987 20,721,366 30,307,481 18, ,576, 776 17,866,539 18, 738, 282 11,263,281 21,877,334 26,861,138 24, 162, 388 13,914,923 29,134,339 17,803,281 36,567,371 18, 499.. 345 85,780,848 .53, 828,, 319 28,631,118 14,2.36,355 I Exempt. *801,041 2,615,712 1,812,398 771,947 1,009,069 449, 432 801,830 323, 338 580,027 1,009,038 494, 489 1,488,021 530,073 357,065 233, 437 326,708 931,604 2,172,968 372, 104 625, 507 391,439 462, 811 494,703 2, 448, 882 296, 219 4,958,884 351,878 654, 683 917,234 782, 617 534, 848 393,417 363, 735 624, 305 623,861 210, 256 593,255 843,172 1, 867, 709 269,250 184,850 .544, 108 737, 300 838,314 674, 737 902, 106 1,034,620 2,062,055 660,712 468, 760 3,710,994 3,638,272 364, 092 521, 593 210, 114 424,869 1,7,50,089 920, 334 2,092,974 986,9,54 407,674 633,076 433, 200 940,. 396 1.308,279 1,999,600 378,526 1,187,411 409,350 692, 4.50 319.395 I 10,673,546 3. ,577, 998 960,112 515,585 Average value per acre. J84. 41 116. 89 75,08 66.98 62.44 61.15 63.73 69.11 62.73 71.96 74.08 79.70 66.17 59.92 46,80 52.54 48.87 86.18 57.00 75. 66 40.35 41.39 63.19 117.13 46.03 132. 66 53.76 65.54 71.98 56.84 66.68 61.26 76.98 57.01 64.99 69.42 63.14 84.06 54. 27 60.81 65.30 65.90 50,47 73.17 62.49 72.42 74 69 62.27 60.08 101.81 110.14 63.87 60.72 68.02 52.37 77.30 68.71 87.89 73.66 60.76 44.02 42.30 82.63 104. 80 72.22 .56. 11 89. 73 60.28 69. 31 51.05 261. 66 96. 87 80.27 42.29 Assessed val- uation of taxed real property and improve- ments. 1 !16,946,662 7,. 554, 136 5,290,766 3, ,533. 642 4,455,760 4,628,511 4,834,908 4,692,680 5,507,026 4,907,463 6,268,314 5,268,411 4, 527, 947 3,506,863 : 2,505,322 3,784,497 4, 594, 485 7,588.490 6,419,723 6,646,584 2,798,146 3.079,169 3,943,000 5,379,410 2,610,319 9,621,682 2,748,260 5.129,391 4,094,176 4,601,649 3,623,803 4, 727, 012 4,291,939 4,166,265 4,964,716 3,750,124 6,168,320 4, 676, 807 3,496,996 3.394,505 3,129,785 3,379,725 4,222,889 , 3,960,875 : 6, 406, 289 3,278,861 6, 994, 765 4,742,269 4,610,609 5,914,919 5,491,492 10,729,481 2,995,934 2,730,650 3,961,347 3,851,444 6,187,180 4, 133, 604 6,215,003 3,475,384 3,307,265 3,546,368 2.689.720 3,853,160 6,302,868 4,297,9.59 2,539.475 4,870,554 3, 453, 186 6. 084. 496 4,336,635 17,240,366 10,282,083 6,127,587 3,236,904 Estimated land area (acres) . 460.800 368, 6i0 368, 6' 276, 480 368, 640 368, 640 368, 640 368, 640 368, 640 368, 640 368, 640 362,240 368, 640 310, 400 276, 480 362,240 476,800 427, 520 460, 800 368, 640 320, 000 341,760 368, 640 256,000 254, 720 368, 560 254, 720 460,800 316,160 368, 640 311, 680 364, 800 322, 560 368,640 368, 640 362, 240 368,640 437,760 276, 480 294, 400 276, 480 276, 480 368, 640 396, 160 460,800 276, 480 392,960 368, 640 368,640 616,960 313, 600 460,800 253, 440 276, 480 356,200 368, 640 368,640 368,640 368,640 265. 600 300,.800 437, 760 276, 480 276, 480 268, 800 362,240 254. 720 337. 920 362, 240 537,600 3(58, 640 368, 640 692,640 368, 640 348, 800 ^ Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owaied central electric light and powe stations, which in certain states are classed as real property. 932—07- 98 WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. IOWA— Continued. Sac Scott Shelby Sioux Story Tama Taylor Union Van Buren. . Wapello Warren Washington Wayne Webster Winnebago . Winneshiek. Woodbury. . Worth Wright ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS. 1 Aggregate value. Total. S25, 175, 433 51,832,929 26,122,340 31,029,573 29,624,035 34,521,662 19, 457, 506 16,297,462 13, 886, 667 23,683,208 20,317,291 27,805,767 18,624,197 35,845,062 13, 362, 986 23,900,462 61,493,845 13, 428, 102 21,701,697 S24, 603, 679 48, 382, 637 25,285,063 30,487,507 28,891,036 33,825,022 19,012,043 15, 445, 601 13,434,991 22,329,936 19, 495, 547 27, 120, 687 18,234,246 34,080,403 12,841,731 23,327,788 56,961,337 13,240,831 21,289,107 Exempt. $571,854 3, 460, 292 837,277 542,066 732,999 696, 640 445, 463 851, 861 461,676 1,353,272 821,744 685, 180 389,961 1, 764, 659 621,265 572,674 4, 532, 608 187,271 412, 590 Average value per acre. S68.29 187. 47 70.86 66.70 80.36 74.92 56.30 58.96 43.22 86.66 55.11 76.43 55.11 77.79 62.46 55.65 111.21 82.72 68.87 Assessed val- uation of taxed real property and improve- ments. 1 S4, 777, 942 9,839,025 4,112,725 5,742,597 5, 376, 874 6,355,140 4,057,428 3,024,608 2,882,968 4,100,812 4,680,946 4,738,122 3,348,215 6,909,368 2,574,643 4,672,584 9,542,856 2,418,178 4,053,513 Estimated land area (acres) . 368, 640 276, 480 368,640 472, 320 368,640 460,800 346,600 276, 480 321,280 276, 480 368, 640 368,640 337,920 460,800 264, 720 429,440 552,960 254,720 368,640 KA^^SAS. The state. Allen Anderson . Atchison . . Barber Barton Bourbon Brown Butler Chase Chautauqua . Cheroliee . , Cheyenne . Clarlf Clay Cloud Cofley Comanche. Cowley — Crawford . . Decatur. , . Dickinson. Doniphan . Douglas. . . Edwards. - Elk Ellis Ellsworth. Finney Ford Franklin . . Geary Gove Graham. Grant . . . Gray Greeley Greenwood. Hamilton . . Harper Harvey Haskell Hodgeman. Jackson.. . . Jefferson . . . Jewell Johnson... Kearny . . . Kingman. Kiowa. 251,131,886,961 SI, 067, 475. 092 864,411,869 .»21.63 «244,472,997 52,336,360 12,468,755 9,439,031 22,675,263 4,847,811 14, 724, 245 11,873,289 9,141.722 20,864.317 4,667,717 14,388,946 596, 466 297, .309 1,820,946 180,094 335,299 38. 66 26.61 85.37 6.68 2.5.85 5,000,643 2,188,900 3, 427, 506 1,338,462 3,834,698 322,560 368, 640 265,600 726, 760 669,600 13,552,519 23,679,381 18,630,261 8,617,200 5,617,0.53 12,711,696 22,968,464 18, 176, 182 8,423,710 6,479,603 840,923 720,927 366,079 193,490 137,450 33.26 64.23 20.28 17.96 13.48 3,782,988 3,674,079 3,793,451 2,107,930 1,590,696 407,680 368,640 913,920 480,000 416,640 12,982,213 2,152,806 1,884,083 13,141,026 12,447.861 12,324,780 2,096,619 1,800,730 12,655,800 11,947,068 667,433 66, 186 83,353 586, 226 600,793 35.22 3.30 3.02 31.64 27,36 3,284,506 659,314 741,836 2, 282, 292 2,831,864 368, 640 662,800 624,000 416,640 465,040 11,500,476 1,770,806 24,179,349 17,467,936 4. 739, 661 11,072,427 1,643,818 23,113,845 16, 686, 907 4,690,698 428, 049 126,988 1,065,504 781,029 148,953 27.73 3.48 34.10 64.10 8.23 2,778,108 361,649 3,634.119 3,945,456 1,374,872 414,720 608,800 709,120 378,880 576,000 16,409,902 13, 165, 169 20,850,454 4,071,482 6,8.55,923 16, 524, 272 12,894,696 19,080,704 3,943,165 6,680,493 886,630 260,474 1,769,750 128,317 175,430 30.45 66. 63 70. 67 10.60 16.61 3,218,800 2,321,528 3.402,772 1,239,989 1,736,186 538,880 232,320 296,040 384,000 412,800 6,818,663 9,951,983 4,023,333 4,533,348 17,. 509, 144 6,346,044 9,675,005 3,807,697 4,272,381 16,675,295 473,619 276,978 216,636 260,967 833,849 11.90 21.60 4.91 6.68 47.60 1,870,591 1,789,679 665,505 1,343,616 3,884,299 572, 800 460,800 819,200 678,400 368,640 14,138,027 2.927,296 3,068,086 452, 110 2,722,863 7,365,617 2,874,450 2,981,642 433,958 2,679,403 6,782,410 52, 846 86,443 18, 162 43,460 56. .50 4.24 5.33 1.23 4.99 1,662,205 903,915 1,314,425 204,697 641,658 264,720 619,200 576,000 368, 640 646,280 776.629 13,585,920 1,847,731 6,657,226 13.910,285 734,499 13,282,548 1,780,991 6,486,937 13, 126, 631 42, 130 303,372 66, 740 170, 289 784,664 1.56 18.38 3.09 12.84 40.25 320,798 2,491,194 560,060 1,606,234 3,072,623 499,200 739,200 597, 120 518,400 345,600 800, 758 2,190,070 14,130,999 13,340,720 13,165,222 792,437 2, 1.51, 168 13, .568, 674 13,021,337 12,888,324 8,321 38,902 562,326 319,383 276,898 2.17 3.96 33.56 37.22 22.86 373, 731 676,468 2,966,267 2,729,840 2,997,101 368,640 652,960 421,120 358,400 576,000 17,888,832 1,230,303 6,821,989 1,960,151 15,104,845 17,361,975 1,187,373 6,690,793 1,902,158 14,612,083 526, 857 42,930 131,196 57,993 492, 762 68.23 2.27 12.34 4.25 36. 37 2,771,442 280,041 1,773,063 349,803 2,939,229 307,200 542,720 652,960 460,800 416,360 Labette 1 Exclusive of raih-oads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. VALUATION OF NATIONAL WEALTH. 99 Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. KANSAS— Continued. Lane Leavenworth . Lincoln Linn Logan Lyon MoPheraon. . Marion Marshall Meade Miami Mitchell Montgomery . Morris Morton Nemaha.. Neosho. . . Ness Norton. . . Osborne Ottawa Pawnee Phillips Pottawatomie . Pratt Rawlins. . Reno Republic . Rice Riley.... Rooks. . . Rush Russell. . Saline . . Scott Sedgwicii. . Seward Shawnee . , Sheridan . . Sherman . . Smith Stafford... Stanton. . . Stevens . . . Sumner Thomas Trego Wabaunsee , WaUace Washington . Wichita Wilson Woodson Wyandotte.. ESTIMATED TRUE VALUE OF REAL PROPEKTY AND IMPROVE- MENT.S. 1 Aggregate vahie. $1,370,211 37,026,701 7,366,428 9,216,362 1,516,736 21,015,976 16,351,568 14,186,601 21,117,699 1,631,349 14,764,683 10,042,020 23,548,215 11,717,291 655, 450 23,025,463 12.902,351 2,132,622 6, 160. 218 14, 988, 405 7, 164, 686 11,184,483 7,008,330 10, 208, 710 16,913,255 6,179,694 2,579,486 22,081,979 9,341,169 11,362,865 12,220,921 4,440,338 4,790,007 7,614,037 16,856,967 2,176.964 35,650,840 510,339 48,886,838 3, 142, 408 1,801,031 8,079,908 6,730,900 776, 491 654,060 16,938,781 3,252,467 3,216,375 11,402,080 1,182,922 18, 147, 248 883,392 10, 183, 506 6, 787, 207 65,492,971 Taxt'd. $1,314,985 30,862,042 7,216,402 8,940,942 1,437,633 18,931,857 15,640,270 13.852,107 20, 680, 021 1,685,735 14,040,921 9,611,554 22, 736, 725 11,487,144 616,695 22,507,301 12,161,941 2,043,758 5,885,402 14,668,761 7,012,566 10,982,766 6, 869, 232 10,052,376 16,607,445 5,056,235 2,505,790 20,963,826 9,087,511 11.036,911 11,296,336 4, 280, 106 4,673,926 7,464,365 14,268,017 2,143,008 32, .590, 517 477,638 38,975,457 . 3,107,682 1,738,671 7,922,339 6,622,260 757,411 636,616 16,360,446 3,156,244 3, 128, 434 11,260,464 1,140,066 17, 793, 738 849, 578 9,982,848 6,596,343 62,661,994 Exempt. $65, 226 6,174,659 140,026 275,420 79,203 2,084,119 711,288 334, 494 437, 678 45,614 723, 762 430, 466 812, 490 230, 147 39,755 518, 162 740,410 88,764 274,816 419,664 152,131 201,718 139,098 166,334 305, 810 124, 369 73, 696 1,118,163 2.53,668 315,954 924,585 160, 232 116.081 149.672 1,588,940 33,946 3,060,323 32. 701 9,911,381 34,828 62,360 157,589 108, 650 19,080 18, 444 678,336 106,223 87,941 141,616 42,866 353,510 33,814 200, 658 190,864 2, 840, 977 Average value $2.97 129. 78 16.12 22.61 2.21 38.27 28.39 23.24 36.66 2.61 39.23 21.94 67.22 27.08 1.40 49.97 35.00 3.09 10.69 32.53 12.51 24.54 14.72 17.72 31.46 11.24 3.73 27.89 20.56 24.98 31.61 7.71 10.39 13.37 34.80 4.72 66.15 1.23 139. 39 5.46 2.81 14.03 13.28 1.81 1.40 22.47 4.74 ,5.58 22.47 2.05 31.51 1.92 27.62 21.38 668. 84 Assessed val- uation of taxed real property and improve- ments. 1 $548,827 6,848,400 1,561,45) 2,765,626 655, 151 5,598,822 3, 168, 868 2,865,796 3,469,123 558,207 3,262,599 2,497,936 4,592,890 2,088,040 290,422 3,718,617 2,904,691 864, 607 1,420,017 2,373,766 1,740,9.52 2,267,199 1,620,102 1,870,488 3,257,266 1,303,030 1, 147, 560 4,919,700 2, 159, 477 1,862,644 2,281,996 1,654,851 1,208,046 1,428,368 2,781,073 361,019 9, 177, 842 271,447 12,992,686 977, 227 820, 128 2,244,416 1,696,641 310, 689 399, 759 4,486,739 1,094,702 651,317 1,893,697 381,392 2,960,590 378, 061 1,933,836 1,672,810 11,821,131 Estimated land area- (acres) - 460,800 286,080 4.56,320 407,680 686,080 549, 120 576,000 610, 560 576,000 624,000 376,320 467,600 411,520 432,640 466,560 460,800 368,640 691,200 676,000 460, 800 - 572,800 465, 680 476, 160 576,000 537,600 460,800 691,200 797,440 464, 400 454,400 386, 560 576,000 460, 800 569,600 4.56,680 460,800 634,880 414,720 350, 720 576, 000 691,200 676,000 606,880 430,080 465, 920 753,920 688,640 576,000 507,620 576,000 576,000 460,800 368, 640 317, 440 97,920 KENTUCKX. The state . Adair Allen Anderson . Ballard. ,. Barren Bath Bell Boone Bourbon . Boyd Boyle Bracken Breathitt Breckinridge. BuUitt.... .. 28869,247,997 $781,617,345 $77,630,662 $33. 4) $485,788,906 25,715,840 2,278,613 1,794,086 2,963,762 • 3,532,792 5,0.39,262 2,162,912 1,735,822 2,865,776 3,457,'. 7 4,853,832 125,601 58,264 97,986 74,835 186, 420 9.83 6.55 20 67 23.29 16 07 1,237,306 1,119,885 1,910,517 1,998,819 2,662,367 231,680 273,920 143, 360 151,680 313,600 5,310,988 3,015,002 6,822,071 16,619,361 1 6,883,636 | 5,178,098 2,817,130 6, 640, 363 16,273,649 5,225,390 132,890 197,872 181,708 345,712 658,245 30.73 12.77 44.11 97.26 52.63 3,010,522 1,878,087 4,965,495 11,301,145 3,483,593 172,800 236, 160 154,880 170,880 112,000 8,353,183 1 5,410,463 1,985,488 3,795,888 2,798,497 7, 836, 806 5,166,784 1,947,788 3, 643, 106 2,745,461 616,378 243,679 37. 700 162,782 63,036 81.57 43.80 6.46 9.97 14.53 5,224,637 2, 823, 379 1,298,625 2,428,737 1,771,266 102, 400 123,520 307,200 380,800 192,640 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric Uglit and power stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. 100 WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMEjS^TS, AND ASSESSED VAILTjATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: imH—Comtiwaed. KE>"rUCKY— Continued . Butler Caldwell Calloway Campbell ■Carlisle 'Carroll Carter Casey •■ 'Christian Clark ■Clay Clinton Crittenden Cumberland Daviess Edmonson Elliott Estill ; : Fayette • * Fleming Floyd Franklin Fulton Gallatin ,■ Garrard Grant Graves Grayson Green Greenup Hancock Hardin Harlan Harrison Hart Henderson Henry Hickman Hopkins Jackson Jefferson Jessamin? Johnson Kenton Knott Knox Larue Laurel Lawrence .- Lee Leslie Letcher Lewis Lincoln Livingston Logan Lyon McCracken McLean Madison Magoffin Marion Marshall Martin . * ' Mason Meade Menifee Mercer Metcalfe Monroe Montgomery Morgan Muhlenberg Nelson Nirhnlas 1 Exclusive of railroads, street railways, telegraph and telephone ; stations, which in certain states are classed as real property. ESTIMATED TRUE VALUE OF REAL MENTS.l PROPEKTV AXll I. JIPROVE- Assessed val- 1 uatiiom ofi taxed real property and ijnprove- ments^i^ S1,5114,23K 2,115,477 2,386,021 IS. 494. 409 1,597,511 '^.ggregate value. AvBragP' value per acre. land area (acres). Total. Taxed. $2,119,930 3,173,216 3,340,430 26,447,005 3,130,730 Exempt. $2. 192. 793 3,361.306 3,423.821 39,345,43? 3,200,345 Sr2,803 188,089 83,391 12.898.434 69,615 .?8. 38. 15.54 13.31 423.98 26,. 60 261,7fi«» 216,320 257,280 92,800, 120,320. 4,183,193 2,020,395 1,880,639 12,186,437 10,785.396 3,875.664 1,961,971 1,804,861 11,592,729 10,327,360 307,529 58,424 75,778 693,708 458,036 3B.72 6.13 7.92 27. 44 1 63.12 I 2,22T,ffi3 1.265,788 1,253,376 7,337.170, 7,025.415 113,920 329,600 237,440 444, 160 170,880 1,692,370 920,589 3,592,739 1,341,275 18,383.887 1,640,821 879,969 3.447,642 1,282,607 17.023,427 51,549 40, 630 145,097 68.768 1.360,460 5.79 6.42 14.39 1 5.10 1 63.13 ! J. 131,601 647,029 2,115,118 961.880 10.132.992 292,480 143,360 249,600 263, 0<0 291,200 1,634,945 1,011.346 1.139.641 38. 196. 984 7,724,704 1,581,794 992,084 1,082,806 34,076,048 7,663.650 53, 151 19.262 56,836 4, 120. 936 161.054 9.83 i 6.20 6.98 221.87 37.84 947.182 594.062 859, 369 23.663.922 3.763,010 166,400 163,200 163,200 172.160 204,160 1.721,146 10,500.793 5,058.726 2,002.131 6.619.684 1.681,099 7,468,487 4,927,980 1,939,215 5,409.166 40.047 3.038,306 130. 746 62.916 210,528 6.95 70.16 44.41 29.51 37.62 1,273,560 4,756,998 2,678,260 1,175,282 3,606,104 247,680 149,760 113,920 67,840 149,760 4,940.689 7,759,579 2,752,062 1,831.087 2,143.032 4.773.802 7,484.981 2,640,3';0 1.763.392 2.060.198 166.887 274, 698 111,722 67, 695 82,834 28.28 22.04 8.19 12.33 10.53 2,841,549 5,713,726 1,442,809 805,202 1,482,157 174,720 352,000 336,000 148,480 203,520 2.281.423 7,263,717 3,020,014 8,312,658 3,511,620 2.182.665 7.034.275 2,977,720 8.087,573 3.414.369 98,868 229, 442 42,294 225,086 97,251 18.28 18.42 10.04 39.72 12.14 #1,306,919 3,182,930 1,959,026 5,696,474 1,996,707 124,800 ■ 394,240 , 300,800 209,280 289,280 14,161.679 6.522.190 4,452,935 7,813,816 897,312 1.-!. 369. 559 6. '271, 880 4.293.209 7.. 566. 797 865.879 792, 120 250,310 159, 726 '248,019 31,433 53.46 33.63 31.06 22.00 3.99 8,570,230 3,733,262 2,525,417 4,250,448 816,867 264,960 193,920 143,360 365,200 224,640 221,838,715 6,731.099 1,649.855 39.622.768 963.974 189. 328. 482 6,519,671 1,606,417 36,655,021 932,862 32,610,233 211,428 144, 438 3,967.747 31.122 934.29 66.73 9.69 349. 78 4.42 105,896,396 4. 405, 183 1,030,882 24,622,385 783,909 237,440 102,400 170,240 113,280 218.240 2.662.498 2,533.716 2.057.259 2,314.716 887,950 2,603,965 2, 463, 841 1,952,284 2,183,224 849,835 58.633 79,874 104, 975 131.492 38,115 11.82 13.24 7.18 8.35 6.16 2,099.972 1,932,158 1,346,403 1,679,403 629,508 225,280 191.360 286, 720 277,120 128,000 1,034,165 1,691,228 3,128.585 5. 456. 239 2.416.563 1,012,881 1,661,963 3.027,486 6, 309, 402 2,340,465 21,284 39,265 101,099 146,837 76,098 4.07 7.69 10.27 26.15 9.88 810,305 1,165,219 1,904,079 3,864,077 1,659,904 254,080 222,720 304,640 208,640 244,480 7.366.173 1.778.462 15,643.550 3. 493. 646 10.656.868 7,122,316 1,615,000 13,870.415 3,360.241 10,156.738 243,857 263, 462 1.773,135 133, 406 600,120 19.74 12.30 101.42 21.58 38.19 3,994,830 1,052,083 8,306,638 1,706,706 7.203.360 373,120 144,640 164,240 161,920 279,040 1.227.742 5.212.206 2. 360, 280 1,043,216 11,688,955 1,184, .351 4,979,601 2,288,114 1,017,386 11,084,932 43, 391 232,705 72, 166 2.6,830 604,023 6.39 20.88 11.11 7.28 89.53 811.199 2.566.753 1,600,080 692,099 8,272,3.37 192,000 249,600 212,480 143,360 130,560 2, 690, 188 804,905 7,477,151 1,483,643 1,579,5:34 2,607,883 782,855 7,228.385 1,441,469 1,519,844 82,306 22, 060 248, 766 42,174 59, 690 13.83 6.32 1 46. 00 8.06 7.46 1,665,151 423, 165 4,461,966 884,337 j 1,109,375 194,660 127,360 162,560 184, 320 211,840 8, 693, 622 1,854, ,511 4,076,312 6, 045. 239 5, 463, 137 8,344,243 1,821,772 3,949,910 6,604,866 5,227,022 349, 379 32, 739 125, 402 380, 373 235, 615 67.68 1 7. 73 14. .54 21.76 3S. 11 4, 345, 960 1,390,666 1,974,965 4,324,326 3,111,680 128,640 240,000 280,320 1 277,760 I 143,360 tems, privately ow rned waterworks. and privately c wned cent ral electric lighl and power VALUATION OF NATIONAL WEALTH. 101 Table 20.— ESTIMATED TBUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. KENTUCKY— Continued. 'Ohio ■Oldham Owen Owsley Pendleton . . Perry Pike Powell Pulaski Kohertson. . Eockcastle.. Rowan, Russell Scott Shelliy Simpson Spencer Taylor. . ; . . . Todd TrigK Trimble Union Warren Washington Wayne Webster Whitley Wolfe Woodford . . ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS.' Aggregati^ value. Total. Taxed. .H413,S.i7 3,938,116 6,551,296 782, 237 4,914,652 1,300,388 1,534,983 912,315 3, 958, 798 942, 098 1,859,033 989, 893 1,072,166 10, 879, 484 12, 558, 403 4, 3.55, 817 2,896,965 1,773,039 4, 715, 80S 3,321,929 2, 467, 265 10,402,348 10, 446, 990 i 5,319,330 2,072,486 6,231,633 3, 596, 253 1,199,975 8, 819,. 305 $4, 2,53, 165 3,813,601 6,412,451 753/574 4, 709, 298 1.272, .374 4,445,037 874, 273 3, 786, 252 907, 354 1,813,263 951, 684 1,036.788 10, 44.5, 015 12, 284, 059 4, 189, 445 2,821,0.50 1,681,988 4,518,747 3, 200, 234 2,413,447 10,141,438 I 9-935,542 5,126,946 I 1,978,440 i 6, 108, 893 I 3, .397, 187 I 1,161,461 i 8, ,592, 935 ' Exempt. 5160,692 124, 614 138, 846 28, 663 205, 354 28,014 89, 946 38,042 172, 546 54,744 45,770 38,309 35, 378 434, 469 274,344 166. 372 75; 913 91,051 197, 121 121, 696 £3.818 260; 910 511.448 192, 384 94,046 122,640 199, 066 38,514 226, 370 Average value per acre. $12.06 34.00 25.69 5.93 30.11 6.07 9.32 8.06 8.20 15.33 9.43 5.73 4.77 50.29 Assessed val- uation of taxed real property and improve- ments.! 82, 873, 760 2,460,323 2,683,034 679, 672 2, 819, 939 848, 249 2, 778, 148 472, 580 2, 846, 806 761,254 867, 690 609, 990 719, 092 7,407,812 7,311,940 Estimated land area (acres) , 366, OSO' 11.5,840' 256, OOO 131, 84& 163, 20O 214,400 486, 400 113,280' 482, 560 61,440 197, 120 172,800 224, 640 216,320 252, 800 35.82 2,084,301 121,60(j 22.19 1, 492, 619 130,560 12.65 899,459 140, 160 19. 76 ! 2, 667, 676 238, 720 10.79 1,916,308 307,840 29.21 1, 237, 665 84,480 42.00 6,036,570 247,680 30.92 6, 623, 695 337,920 26.05 2,422,365 204, 160 6.25 1,621,880 394,880 27.43 2,483,290 227, 200- 9.72 2,110,054 369, 920 7.85 716,951 152,960 m. 44 6.819,790 14.5,920 LOUISIANA. Acadia , Ascension Assumption. Avoyelles Bienville Bossier Caddo Calcasiei: Caldwell Cameron Catahoula Claiborne Concordia DeSoto East Baton Rouge. East Carroll.. . East Feliciana. Franklin Gr4nt Iberia Iberville. .. Jackson Jefferson. . . Lafayette . . Lafourche. Lincoln Livingston Madison Morehouse Natchitoches. Orleans Ouachita Plaquemines. .. Pointe Coupee- Rapides Red River... Richland Sabine St. Bernard. St. Charles.. 2 $482, 156,9.53 8436,777,265 .?45,379,688 S16.59 S232, 800,516 29,061,760 9, 298, 385 8,939,390 5,086,363 6,257,006 6,671,622 2,725,010 358, 995 527, 139 226, 144 150, 150 98,897 22.95 28.29 20.89 10.70 5. .30 4,469,695 1,897,520 2,275,275 2,353,370 1,362,505 405, 120 5,612,492 6, 483, 150 6,821,772 2,823,907 198, 400 310, 400 644, 000 532, 480 3,981,929 26,316,620 23, 165, 675 2,634,838 2, 212. 570 3,877,374 22,024,110 22, 599, 620 2, 595, 349 2,199,030 104, 556 4,292,510 566,0.55 39,489 13,540 7.48 45. 39 9.97 7.39 2.39 1,415,100 7,341,370 11,299,810 752, 275 1,099,515 532, 480 579, 840 2, 322, ,560 356, 480 924, 800 5,090,516 3,084,618 3,616,373 4,075,396 10, 864, 472 .5,028,620 2, 963, 428 3, 492, 496 3,885,868 7, 810, 639 61,996 121, 190 ' 123,877 189,528 3,0.53,833 5.69 6.31 7.99 7.37 37.64 2,514,260 1,139,780 873, 124 2,111,885 4,291,560 895, 360 488, 960 4,52, 480 552, 960 288, 640. 3,539,726 3, 537, 590 3,037.802 2, 879, 912 9,361,848 3,474,888 3, 313, .500 2,980,052 2,817,890 9,007,998 i;4.838 224,090 57, 750 1)2.022 3.53.8.50 14.00 12.18 7.71 6.43 25.09 1,389,955 1, 104, 500 1,192,021 1,408,945 3, 617, 670 2.52, 800 290, 560 394, 240 448,000 .373, 120 8,021,437 1,680,304 5. 805, 769 7,. 393, 880 7,5.36,771 7,810,518 1,666,256 5, 734, 530 7,266,200 7,229,380 210,919 24,048 71,239 127,680 .307, 391 19.49 4.57 21.96 44.61 12.00 2, 267, 376 828, 128 2,867,265 1,969,160 2,036,446 411,520 367, 360 264, 320 166, 760 1)27, 840 2,290,418 2,121,961 2,926,154 3,343,646 6,558,056 1 . 979, 060 2.093,742 2, 863, 279 3,214,890 1;, 236, 000 311,358 28,219 62.875 12.8,756 322,056 7.70 5,30 6.87 6.46 8.04 989, 530 1,046,871 1,260,340 1,607,445 3,118,000 297, 600 400, 640 426, 240 517,760 816,000 167, ,378, 304 7, 566, 675 3,274,706 6, 825, 170 7, 997, 241 138,095,298 7,141,160 3, 223, 560 6,666,584 7, 466, 530 29,283,006 424, 515 61, 156 158, 586 530,711 1,. 327. 56 18.30 5.23 18.51 9.12 104, 617, 660 3,670,580 1,611,775 1,322,736 3,733,266 126,080 413,440 625,920 368,640 876, 800 1,778,466 2,327,145 2, 936, 208 3,593,894 2, 394, .507 1,732,952 2,269,872 2, 867, 190 3,672,091 2,342,460 45, 513 57,273 69,018 21,803 52,047 6.93 li.66 4.46 7.79 12.47 866, 476 1,134,926 1, 433, 595 1,190,697 1,171,2.30 256,640 349, 440 ti.58, 560 461 , 440 192.000 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. 102 WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. LOUISIANA— Continued. St. Helena St. James St. John the Baptist St. Landry St. Martin St. Mary St. Tammany Tangipahoa Tensas Terrebonne Union Vermilion Vernon Washington Webster West Baton Rouge. . West Carroll West Feliciana Winn ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS. ^ Aggregate value. Total. SI, 535, 207 4, 506, 744 3,927,391 9, 273, 925 3, 984, 860 12, 484, 710 4,611,252 6,260,181 4,757,462 4,699,854 3,022,863 6,159,390 7,140,393 3,230.346 2,513,864 3, 779, 353 2, 004, 469 2,796,666 4, 278, 842 Taxed. -SI, 487, 030 4,231,973 3,883,150 8, 945, 800 3, 806, 780 12, 222, 945 4, 493, 442 6, 178, 400 4,680,812 4,502,454 2,919,465 5, 963, 410 7,062,784 3,200,748 2,382,188 3, 694, 486 1,965,911 2, 703, 840 4,241,962 Exempt. 348, 177 274, 771 44,241 328, 126 178, 080 261, 765 117,810 81, 781 76,650 197. 400 103, 398 196, 980 77,609 29, 598 131,676 84,867 38, 548 92,715 36, 880 Average value $5.86 25.15 29.36 8.72 12.63 29.65 8.24 12.59 11.18 4.10 6.32 7.72 8.45 7.91 5.76 25.02 8.65 11.32 6.99 Assessed val- uation of taxed real property and improve- ments.! $743,615 1,914,920 1,941,. 575 4, 472, 900 1,903,390 4, 889, 178 2, 246, 721 3,089,200 1,289,480 2,251,227 1,297,540 2,981,206 3,531,392 1,600,374 1,191,094 1, 034, 870 866,040 901,280 2.120,981 Estimated land area (acres) . 261,760 179,200 133,760 1,063,680 315, 520 421, 120 569,360 497,280 425,600 1, 145, 600 668,320 797, 440 845, 440 408,320 436, 480 151,'040 231, 680 247,040 612,480 MAIXK. The state , Androscoggin... Aroostook Cumberland Franklin Hancock Kennebec Knox Lincoln Oxford Penobscot Piscataquis Sagadahoc Somerset Waldo Washington York $421,690,961 $395,002,611 $26,688,450 $22.04 .$291,574,559 19,132,800 36,374,370 26,748,859 82,237,205 11,961,404 33,071,665 25,775,579 77, 406, 412 11,422,152 3,302,705 973,280 4,830,793 539.252 118.41 6.52 126.72 10.60 24,803,749 19,331,684 58,054,809 8,566,614 307,200 4,101,120 648,960 1,128,960 21,768,401 41,656,419 15,979,851 8,450,922 20,829,843 37,537,095 15,263,975 8,014,167 938,658 4,019,324 726,876 436,765 24.47 73.79 76.36 25.39 15,622,382 25,024,730 11,440,482 6,010.618 889,600 563,200 209,280 332,800 17,128,207 41,930,683 15,936,269 10,994,991 16,396,085 37,517,866 15,542,535 10,390,465 733, 122 4,412,818 393,734 604. 526 13.51 20.13 6.87 66.33 13,116,068 28, 138, 399 11,656,901 7,792,849 1,267,840 2,082,560 2.320,640 165,760 21,553.300 10,876,816 16,054,706 43. 139.. 559 20,667,255 10,379,959 13,970,261 40,828,208 886,045 495, 856 1,084,445 2,311,351 8.79 22.72 9.58 70.43 16,533,804 7,784,969 10, 477, 696 27,218.805 2,451,840 478,720 1,571,840 612,480 MAKYLAXD. The state Allegany Anne Arundel.. Baltimore Baltimore city . Calvert Caroline Carroll Cecil Charles Porchester Frederick Garrett Harford Howard Kent Montgomery . . , Prince Georges. Queen Annos. . St. Marys Somerset Talbot Washington . . . Wicomico Worcester $904,469,735 22,840,105 17, 149,. 361 114,9.53,647 476,762,349 3,372,381 7,606,260 20,976,304 16,076.625 6,433,999 10,251.696 33,829,774 9,258,090 18,061,631 13, 136, 187 13,024,062 25,340,326 15,703,812 11,. 347, 317 5, 483, 785 6.028,211 13,672,289 30,239,539 7.891,988 6.4.32,007 $810,271,330 $94, 1'AS. 405 $142.16 S5.3:j, 472, 679 6,362,240 21,878,725 961,380 80.74 14,537,024 282,880 16,646,189 603, 162 63.06 11,030,396 272,000 113,324,782 1,628,865 j 293.97 78,950,269 391,040 396,404,738 79,3.57.611 24,779.29 278.181,196 19,200 3,269,273 103,108 23.74 1,850,954 142,080 7,332,630 273,630 37.14 4,195,431 204,800 20,2.54.17'" 721,130 75.00 . 12, 785, 452 279,680 15,167.988 507, 637 68.04 10,584,416 230r40O 6.257.783 176,216 22.29 2,888,327 288,640 9,989,164 262, .532 26.36 5,265,298 389,120 32, 586, ,322 1,243,452 79.85 16,488,297 423,680 9,103,887 154,203 21.92 6, 385, 299 422,400 17,5.52,976 508,655 65.18 11,717,276 277,130 9,942.297 3,193,890 85.52 6,964,795 153,600 12, .583. 736 440, .326 72.42 6,586,449 179,840 24,892,393 447,933 80.80 10,844,632 313,600 15,391,563 312,249 . 50.91 10,737,844 308. 480 10,839,511 507,806 47.16 6,864,721 240,640 5, 373, .514 110,271 23.03 2,631,948 238,080 5, 685.. 543 342,668 26.02 3,693,146 231,680 13.278.008 394, 281 74.70 7, 199,962 183,040 29, 071,. 386 1,168,1.53 1 103.16 13,614.691 293, 120 7.573,691 318.297 33.78 5, 305, 078 233,600 5.971.0.57 4(».950 20.64 1 4,169,788 311,680 1 Exclusive of railroads, street railway.?, telegraph and telephone systems, privately owned wati'rworks, and privately owned central electric Ught and power stations, which in certain states are classed as real property. VALUATION OF NATIONAL WEALTH. 103 Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES; 1904— Continued. M ASS ACHTJ.SETT.S . ESTIM.tTED TRUE VALUE OF SEAL PROPEETY AND IMPROVE- MENTS. > Assessed val- uation of taxed real property and improve- ments.' Estimated land area (acres). COUNTY. Aggregate value. Average value per acre. Total. Taxed. Exempt. The state $3,243,498,159 $2,820,037,450 $423,460,709 $630.42 $2,5.55.322,528 5,144,960 Barnstable 18,155,071 67,398,771 164,976,122 i, 558, 889 336,361,766 24,139,967 156,480,024 34,791,526 671,099,042 2,9.30,875 198,992,923 87,715,625 1,220,166,700 2.'i5.730,859 17,239,022 56,500,636 139,940,415 4,332,832 301,396,746 22,059,312 137,537,948 29,339,610 577,284,342 2,706,905 183,217,985 78, 985, 376 1,048.249.000 221,248.521 916,049 10,898,236 26,035,707 226,057 34,966,020 2,080,655 18,942,076 5,452,015 93,814,700 223,970 15,774,938 8,730,249 171,917,700 34. 482. 338 67.70 113.36 . 445.21 71.23 , 1,022.50 62.31 410.92 88.83 1,304.22 89.79 762.07 203.95 37.382.56 2,521.01 16,418,110 50,901,384 133, 276, 586 4,126,607 226, 613, 343 19,873,254 123,908,061 27,942,390 461,827,474 2,578,005 165,061,248 76,224,168 1.048.249.000 199,322,992 268,160 594,560 Bristol 370,5fi0 Dukes 64.000 Essex 328,960 Franklin 461.440 380,800 Hampshire 391,680 614, 560 32. 640 Norfolk 261,120 Plymouth 430, 080 Suffolk 32.640 Worcester 1.014.400 MICHIGAN. The state . Alcona. . Alger Allegan. Alpena. - Antrim. Arenac. Barry.. Bay.... Benzie. Berrien Branch Calhoun Cass Charlevoix. Cheboygan. Chippewa. - Clare Clinton Crawford . . . Delta Dickinson. Eaton Emmet Genesee... Gladwin Gogebic Grand Traverse. Gratiot Hillsdale Houghton. Huron Ingham Ionia Iosco Iron Isabella Jackson Kalamazoo. Kalkaska. . . Kent Keweenaw. Lake Lapeer Leelanau . . Lenawee- .. Livingston. Luce Mackinac . . . Macomb Manistee... Marquette. Mason Menominee - !S2, 018, 720, 051 1,277,504 6,717,364 22,116,376 7,046,873 6,560,018 2, 419, 126 6,001,447 17,370,472 39, 732, 332 5, 178, 125 38, 147, 694 21, 450, 642 46,816,606 15,237,328 6,882,249 9,928,822 24, 208, 348 2,976,129 24,141,676 1, 310, 645 18,103,060 20,335,873 25, 449, 601 9,830,026 31,836,066 2,370,821 22, .574. 002 10,024,201 19,101,214 27,185,907 127, 346, 715 13,781,669 33,026,137 24,019,940 3,321,675 12,614,056 16,043,542 41,109,704 26,910,825 3,905,712 149,169,843 9, 268, 415 1,833,519 18, 479, 547 3,896,931 63,027,619 19,217,626 5, 596, 049 5,011,898 30,960,876 12,576,li82 41, 454, 934 9,433,000 7,776,431 2, 151, 899 i, 994, 503 1,221,891 5,593,030 21, 497, 147 6, 547, 109 6,311,830 2,338,066 5,904,345 16, 779, 620 37,066,840 5,056,584 36,314,145 20, 463, 142 44, 483, 512 14,709,209 6,609,571 9,524,094 23,162,940 2,868,614 23,615,773 1,243,008 17,209,102 19, 782, 737 24,619,007 9, 519, 448 30, 753, 635 2,239,452 22, 023, 594 8,612,559 18,680,932 26,269,132 125,175,214 13, 420, 407 28,318,405 22, 789, 280 3, 163, 768 12,432,450 15, 372, 926 38,1.52,275 23, 408, 697 3,791,600 139,976,700 9,223,970 1,770,737 17,970,995 3,807,771 61,473,150 18, 761, 265 5, 507, 205 4,851,840 29, 879, 392 11,725,607 38,911,708 8, 885, 202 7, 103, 462 1,433,590 $132,725,548 55, 613 124,334 619, 229 499, 764 248, 188 81,060 97, 102 590, 852 2, 666, 492 121,541 1, 833, 549 987, 600 2,333,094 528, 119 272, 678 404, 728 1,045,408 107, 515 625, 903 67, 637 893,958 653, 136 830, 594 310, 578 1,082,431 131,369 550, 408 1,411,642 420, 282 916, 775 2,171,601 361,262 4, 707, 732 1, 230, 660 157,907 181,606 670, 616 2,9.57,429 3,502,128 114,212 9, 193, 143 44, 445 62, 782 608, 552 89, 160 1,554,469 456, 261 88, 844 160, 058 1,081,484 851,075 2,543,226 547, 798 072,969 718, 309 9.67 41.19 18.85 20.88 10.36 10.54 47. 45 142.06 26.18 105. 31 66.50 104. 95 47.62 25.42 19.76 23.94 8.09 66.18 3.56 25.10 42.03 70.25 33. 26 76.77 7.26 30.62 31.57 52.18 70.21 221. 52 184. 75 94.34 65.27 9.27 17.24 44.13 92.42 73.13 10.71 270. 39 25.41 4.98 43.29 17. 15 132. 72 52. 22 9.56 6.83 105. 17 35.93 35.22 29.42 1 21.43 ' 3.22 I $1,182,418,299 ; 36,787,200 814, 694 2,796,515 16,122,860 3,741,205 4,098,656 1,558,711 2,659,61.'. 11,734,000 20,365,846 2,528,792 20,990,835 13,642,095 I 29,655,675 11,031,907 4,348,402 ' 4,762,047 11,581,470 1, 434, 307 17,711,830 828, 639 6,883,641 7,913,095 18, 464, 255 6,346,299 24, 602, 908 1,679, .589 7,341,198 6, 4.59, 419 12, 130, 475 17,512,7.55 62,.587,li07 10,065,305 21,238,804 17,091,91)0 1,581,884 4, 144, 150 9,205,345 2.5,434,850 21,674,719 2, 425, 170 69, 488, 350 4,611,985 1,149,829 13,478,246 1,715,212 30,736,575 12,507,510 1,835,735 2, 425, 920 20, 894, 680 441, 600 591,360 536, 960 373, 760 314, 240 233, 600 569, 600 366,080 279, 680 197,760 362, 240 322,. 560 446,080 320,000 270, 720 .502, 4C0 1,011,200 368,000 364,800 368.000 721,280 483, 840 362, 240 295, 680 414, 720 326, 400 737, 280 317,440 366, 080 387, 200 689,280 ,538,240 3.50, 080 368,000 358, 400 731,. 520 363,. 520 444, 800 368, 000 364, 800 551, 680 364, 800 368.000 426,880 227, 200 474, 880 368,000 585, 600 733, 440 294, 400 6, 442, 971 350, 480 19, 455, 854 1, 176, 960 5,320,480 320,640 3,551.731 , 362,880 7,160,795 1 668,100 ' Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. 104 WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. MICHIGAN— Continued. Midland Missaukee Monroe Montcalm Montmorency Muskegon Newaygo Oakland Oceana Ogemaw Ontonagon.. Osceola Oscoda Otsego Ottawa Presque Isle . Roscommon. Saginaw St. Clair St. Joseph. . . Sanilac Schoolcraft . . Shiawassee . . Tuscola Van Buren... Washtenaw . . Wayne Wexford ESTIMATED TRUE VALUE OF HEAL PEOPEKTY AND IMPROVE- MENTS. ' Aggregate value. 16,989,949 3,311,779 23,395,109 21, 373, 180 1,148,337 20,325,297 7, 373, 694 39,501,651 7,837,019 2, 177, 987 7,451,610 6,415,011 1,292,219 3,025,005 25, 768, 230 3, 457, 541 906, 527 56,077,668 41,295,081 19,817,164 14,782,881 4,377,176 23,923,704 19,826,513 22,744,949 59, 448, 729 394,587,539 6,822,811 86,734,643 3, 218, 261 22,616,027 20,663,833 1,114,953 18,246,368 7, 120, 264 37, 392, 067 7, 582, 240 2,080,171 7,355,628 6,192,905 1,271,903 2,938,055 24,276,003 3,386,004 877, 814 48, 472, 485 38, 452, 800 19,041,962 14,363,712 4, 200, 332 23,156,378 19, 375, 502 21,957,924 49,870,378 349, 153, 580 6,555,837 Exempt. S255, 406 93, 618 779,082 709,347 33, 384 2,078,929 253, 430 2,109,584 254, 779 97,816 95,982 222, 106 20,316 86, 950 1,492,227 71, 537 28,713 7, 605, 183 2, 842, 281 775, 212 419, 169 176, 844 767, 326 451,011 787,025 9,678,361 45,433,959 266,974 Average K value per acre Assessed val- uation of taxed real property and improve- ments. 1 $21.08 9,14 63.91 46.38 3.20 60.84 13.64 68.81 21.67 5.99 8.59 17.43 3.63 8.93 71.77 8.19 2.65 105. 31 93.51 61.19 23.91 6.94 68.97 38.06 .56. 86 134. 62 984.89 18.54 84,010,170 1,640,050 16,962,020 9. 435. 540 836, 215 10,925,969 4,623,548 28,044,050 4,540,862 1,664,137 3, 677, 814 3,402,695 953,927 2. 203. 541 16,976,226 2,267,336 570,009 29,025,440 25,635,200 13,316,050 10,044,554 2, 100, 166 18,526,102 12,581,495 12,547,385 29,862,502 244, 163, 343 3, 925, 651 Estimated land area (a^res) . 331,520 362,240 366,080 460,800 359,040 334,080 544,640 574,080 361,600 363,520 867,200 368,000 366,080 338,560 369,040 422, 400 342, 400 632,480 441,600 323,840 618,240 736,640 346,880 520,960 400,000 441,600 400, 640 368,000 MnSTNESOTA. The state 281,964,684,701 .\itkin Anoka Becker.. . Beltrami. Benton. . . Bigstone Blue Earth . Brown Carlton Carver Cass Chippewa . . Chisago Clay Clearwater . Cook Cottonwood . Crow Wing.. Dakota Dodge Douglas . . Faribault . Fillmore. . Freeborn . . Goodhue.. Grant Hennepin. Houston . . Hubbard. Isanti Itasca Ja,ckson . . . . Kanabec . . . Kandiyohi. Kittson 10,896,426 9,075,880 12,698,375 6,215,063 6,867,649 10,437,798 33,432,635 20,749,144 9, 431, 109 10,881,876 6, 972, 657 12,662,974 9,618,630 21,749,605 3,856,633 4,794,646 16,812,138 12,491,804 17,027,826 11,945,116 13,697,354 29,038,133 26,909,816 24,158,109 29,092,920 10,216,423 236,271,164 13, 603, 181 3,689,578 8,861,808 34,274,450 18,287,480 6, 193, 640 18,119,867 12,215,492 18,437,026 13,762,550 16, 442, 687 10,456,496 19,940,196 Lac qui Parle Lake Lesueur Lincoln Lyon 1 Exclusive ol railioads, .sirnt lailways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. ! Exclusive of property not distributable into counties. $1,859,642,406 10,715,293 8,693,141 12, 469, 181 6,007,697 5,718,160 10,193,089 32,705,849 19,942,204 9,361,703 10,628,267 6,846,327 12,406,938 9,444,966 21,291,893 3, 866, 533 4,775,600 15, 390, 398 11,816,698 16, 429, 343 11,706,062 12,444,904 28,501,569 26,399,961 23,623,604 28, 136, 274 10,084,201 202,550,519 13,268,151 3,627,794 6, 760, 161 33,970,624 18,084,526 6,132,971 17,636,216 12,065,451 18,079,458 13, 502, 540 14,954,126 10,363,339 19,612,344 8106,042,296 181,133 382,739 229, 194 207, 366 149, 399 244,709 726,786 806,940 69,406 353, 608 126,330 247, 036 173,674 457,772 18,946 421,740 675, 106 598, 483 240,064 1,252,450 " 636,664 609, 856 534, 505 956, 646 131,222 33, 720, 645 245, 030 161,784 101,647 303, 826 202,964 60,669 483,651 150,041 357,567 260,010 488,662 93,156 427,852 837. 97 9.11 31.72 14.28 2.46 23.09 33.70 69.10 53.06 17.22 47.23 3.13 33.91 34.16 33.25 5.60 6.03 38.97 38.42 44.06 43.20 31.24 63. 02 50.97 62.43 61.10 28.76 644. 28 37.61 10.54 24.04 9.61 39.69 18.06 34.78 18.02 37,76 10.13 50.80 30.94 43.64 $701,066,777 3,968.627 2,870,729 4,241,218 3,371,323 1,939,671 3,442,448 10,323,816 7,088,041 2,228,977 3,913,854 3, 163, 597 4,343,816 2,708,776 7,462,984 1,286,611 1,193,900 6,166,026 4,923,624 7.506,410 4,881,991 4, 568, 573 8,251,996 9,741,683 8,772,877 10,268,713 3,538,316 112.528,066 4,169,230 2,396,699 2,159.796 8, 492, 666 6,928,937 1,548,730 6,661,460 3,569,660 6,703,299 3,375,635 5,265,537 3,776,727 6,889.952 61,749,120 1,196,160 286,080 888,960 2,538,880 254,080 309, 760 483,840 391,040 547,840 230, 400 1,905,280 373, 120 281,600 654,080 688,640 963,600 405,760 325, 120 386,560 276, 480 438,400 460,800 528,000 460,800 476, 160 366,200 366, 720 359,040 350,080 285,440 3,668,000 460,800 343,040 520,960 677,760 488,320 1,358,080 304,000 337,920 456,960 VALUATION OF NATIONAL WEALTH. 105 Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. MINSTESOTA— Continued. McLeod Marshall Martin Meelcer Millelaes Morrison Mower .' — Murray Nicollet Nobles Norman Olmsted.. Ottertail Pine Pipestone Polk Pope Ramsey Red Lake Redwood Renville Rice Rock Roseau St. Louis Scott Sherburne Sibley Stearns Steele Stevens Swift Todd Traverse Wabasha Wadena Waseca Washington Watonwan Wilkin Winona Wright Yellow Medicine ESTIMATED TRUE VALUE OF SEAL PKOPEETY AND IMPROVE- MENTS. > Aggregate value. $16,240,944 15,898,025 21,370,287 15,233,167 8,427.598 I 16,526,168 27,722,273 16, 412, 961 14,762,510 20,307,053 16,160,862 26,851,212 36,477,361 13,077,593 12,220,418 35,299,866 11,627,311 170,159,618 9,013,780 22,648,636 28,094,639 25, 123, 396 13,868,934 3, 544, 207 267,675,642 11,666,290 5,930,793 15, 636, 000 33,553,860 18,614,469 16,637,379 15,119,728 17,605,912 10,862,405 19,857,069 6,952,374 16,669.344 21.808,310 13,815,685 13,167,678 31,837,653 18,350,093 16,988,597 Taxed. $16,861,196 15,761,359 21,172,069 14, 898, 150 8,281,008 15,010,462 27,086,503 16,244,782 14,046,840 19,918,381 15,921,933 26,170,184 34,690,247 12,958,957 11,937,398 34,698,266 11,233,643 140,037,028 8,830,932 22,310,948 27,765,925 21,999,079 13, 638, 224 3,493,596 264,748,238 11,263,386 5,879,902 15, 385, 540 31,614.258 17,301,725 16,175,211 14,879,486 17,297,222 10,678.907 19,097,369 6,776,466 16, 348, 589 19,632,965 13,343,200 13,006,570 29, 188, 454 17, 982, 824 16,598.979 Exempt. $385, 748 136,660 198, 218 336,017 146, 590 516,706 636, 770 168, 179 715,670 388, 672 238,929 681,028 1,787,114 118,636 289,020 701,600 293,768 30,122,490 182.848 337,588 338,614 3,124,317 330, 710 50,611 2,927,304 392,904 50,891 260,460 2,039,602 1,212,734 362,168 240,242 308, 690 183, 438 759, 700 175,908 310,756 2,276,355 472, 486 161,008 2, 649. 199 367, 269 389, 618 Average value per acre. $50.37 13.92 46.62 38.83 22.86 21.64 61.88 36.38 51.03 44.07 17.72 65.15 26.80 14.34 41.53 29.14 25.73 1,545.78 12.62 40.68 44.39 78.98 44.22 3.27 72.78 50.60 20.78 41.55 40.02 67.91 46.39 31.93 28.45 31.14 58.43 20.42 60.54 84.76 49.97 28.58 78.96 42.16 35.68 Assessed val- uation of taxed real property and improve- ments.^ $5, 469, 378 5,003,606 7,582,033 5, 427, 377 1,869,302 4, 427, 865 8, 438, 163 6,389,295 5,052,820 7,101,027 5, 174, 499 8,119,821 10,796,840 4,062.369 4,077,816 9,240,990 4.091,620 77,798,349 2,367,542 8,891,658 10,513,008 7, 119, 443 4,848,934 1,221,537 82,691,897 3,729,598 1,884,584 6,094,490 11,380,276 5,181,709 3,780.138 4,737.181 4,804,784 3, 584. 749 5, 466.. 387 2.258,822 4,894.787 7,461.022 4,617,024 4,491,219 10,372,585 6,710.009 6,216.846 Estimated land area (acres). 322,560 1,141,760 468,480 392,320 368,640 720,640 448,000 451,200 289,280 460,800 912,000 412, 160 1,361,280 912,000 294,400 1,211,520 448,000 110,080 714,240 666,800 632,960 318,080 313, 60O 1,082,880 3, 640, 480 230,400 286. 440 376,320 838,400 272, 640 366, 480 473,600 618,880 348.800 339,840 340, 480 275, 200 257.280 276. 480 460. 800 403, 200 435, 200 476, 160 MISSISSIPPI. The state : 2 8279,37.5,085 $266,011,944 $13,363,141 $9.42 .$145,719,108 7,471,962 1,849,615 2, 740, 592 3,532,479 990, 649 8,847,275 1,763,672 3,075,694 2,791,817 1,190,646, 3, 107, 878 1,945,315 2,947,496 7,801,042 4,047,326 2, 468, 177 3,898,670 1,546,072 2,016,579 2,404,035 4, 190, 486 7,140,822 9,120,525 4,636,975 3,438,126 6,966,094 1,656,399 2,661,878 3,307,716 940,808 8, 713, 440 1,694,693 2,960,3.52 2, 688, 488 1,139,762 2,786,408 1,864,362 2,734,898 7,574,611 3,864,671 2,412,284 3,701,012 1,474,575 1,913,302 2, 146, 110 4,069,100 6,889,326 8,214,801 4, 436, 146 3,391,584 .506,868 193, 216 178,714 164,764 49, 841 133,835 68,979 115,342 103, 329 .50,794 321, 470 90,963 212,698 226,531 192, 656 55, 893 197, 658 71, 497 102,277 257, 925 121,. 386 261, 496 905,724 199,829 46, .541 27.27 7.19 6.05 7.81 • 3.78 16.14 4.69 7.85 8.60 6.00 9.62 4. .58 11.54 20.69 8.46 6.68 11.06 4.35 3.85 8.64 10.72 11.36 16.83 8.78 11.36 4, 170, 715 1,245,413 2,049,502 1,347,086 470, 404 2,904,480 640,088 1,480,176 1,344,244 569, 876 1, 857, 605 1,394,250 1,823,265 2,524,837 2,876,620 1,608,189 1,850,506 828,962 1,275,535 1, 430, 741 2,034,5.50 4,592,884 6, 176, .542 2,9.57,431 1,130, ,528 273,920 257 280 Alcorn Amite 453 120 Attala 452,480 Bolivar. . . .384,320 376, 320 391 680 Carroll Chickasaw . . . 324, 480 238,080 323 200 Choctaw Claiborne Clarke 424, 960 Clay Coahoma 378 880 Copiah 478 7''0 Covington 369, 280 352,640 356, 200 524 160 DeSoto Franklin Greene Grenada 278, 400 391 040 Hancock Harrison... 6*^8 480 Hinds 542,080 .398 000 Holmes Issaquena 302, 720 1 Exclusive of railroads, street railways, telegraphand telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. ! Exclusive of property not distributable into counties. 306 WEALTH, DEBT, AND TAXATION. Table 20,— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. MISSISSIPPI— Continued. Itawamba . . Jackson Jasper Jeflferson Jones Kemper Lafayette... Lauderdale . . Lawrence.. - Leake Lee Leflore Lincoln Lowndes Madison Marion MarsVlall Monroe Montgomery Neslioba Newton Noxul)ee. . .. OktiWieha.. Panola Pearl River. Perry Pike Pontotoc Prentiss ■Quitman Rankin Scott Sharkey Simpson Smith Sunflower... Tallahatchie . Tate Tippah Tishomingo. Tunica Union Warren Washington. Wayne ■Webster Wilkinson. .. Winston Yalobusha . . Yazoo ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS. 1 Aggregate value. Total. $886, 873 2,899,667 1,500,154 2,616,077 3,864,928 2, 124, 176 2, 406, 652 7,548,818 2,238,714 1, 670, 822 3, 259, 568 6,433,878 3,581,107 6,367,846 4, 107, 140 3,713,385 3,188,340 5,637,026 1,920,380 1,461,745 2, 164, 749 5, 830, 483 2,795,707 3,786,716 3, 222, 675 4,935,754 8, 609, 412 1,924,616 1, 490, 360 2, 849, 935 2, 195, 645 1,274,752 3, 406, 504 2,070,272 2,039,556 6,830,956 4,015,560 2,968,610 1,364,299 810, 603 4,439,329 1, 763, 562 16, 212, 622 16, 206, 887 1, 582, 893 1,116,078 2,311,812 2, 138, 190 3, 166, 403 7,672,136 Taxed. $863,038 2,771,868 1,420,814 2, 390, 643 3,393,960 2,068,945 2,172,570 7, 240, 413 2, 158, 717 1,604,480 2,903,973 6,319,048 3, 233, 263 4,803,046 3,947,074 3,663,711 2, 683, 449 5, 268, 832 1,771,221 1, 416, 302 5,603,932 2,678,068 3,646,518 3, 178, 280 4,770,510 8,219,817 1, 788, 150 1, 432, 942 2, 822, 241 2,063,165 1,205,343 3,378,522 2,032,482 2,006,086 6, 768, 222 3,946,886 2,875,022 1,308,419 734,991 4,369,344 1,687,142 14, 664, 975 14, 686, 872 1,603,177 1,083,199 2, 132, 688 2,079,063 2, 998, 692 7,233,618 Exempt. $23, 835 127, 809 79, 340 126, 434 470, 978 65, 231 234,082 308, 406 79,997 66,342 355. 595 114, 830 347, 844 664, 801 160,066 49, 674 504, 891 368, 194 149, 169 . 46, 443 76, 116 226, 561 217, 639 241, 198 44, 395 165, 244 389. 596 136, 466 57, 418 27,694 132, 480 69,409 27,982 37,790 33, 469 62, 734 69, 674 93,488 46,880 75,612 69,9&5 76, 410 647, 647 519,016 79,716 32, 879 179, 124 59, 127 167,711 338, 618 Average value per acre. S2.63 4.22 3.62 7.57 8.96 4.71 5.69 17.42 6.48 4.66 11.34 14.69 9.76 16.64 5.30 7.06 11.56 7.67 4.21 6.03 13.82 10.04 8.46 7.59 7.07 19.30 6.06 6.64 10.89 4.42 3.41 12.16 6.60 6.22 16,18 9.87 11.40 4.64 2.93 16.45 6.69 39. .55 25.69 3.14 4.26 5.44 6.79 9.88 11.62 Assessed val- uation of taxed real property and improve- ments. 1 $576, 359 1, 847, 906 47, 209 1. 431. 523 2,551,842 1, 372, 6.30 1,448,380 4, 826, 942 1,619,038 802, 240 1, 738, 906 2. 669. 524 2,431,025 3,202,030 2,967,725 3,048,594 1, 917, 176 2, 634, 416 1,180,814 707, 661 1, 251, 277 2,801,966 1,067,991 2,578,671 2, 118, 853 4,021,816 2,739,939 894, 076 1,077,400 940, 747 1, 651, 252 906, 273 1,126,174 1,364,988 1, 337, 391 2,256,074 '1,972,943 1,916,681 594, 736 636,490 1, 466, 448 1, 124, 761 4, 888, 325 4,895,624 1, 130, 208 676,045 1, 421, 792 693,021 1,499,346 4,392,444 Estimated land area (acres). 336, 640 686,720 414,080 332, 160 431, 360 460,560 430, 720 433,280 408,320 369,040 287,360 369,920 367,360 322,560 456,960 700,800 462,480 487,680 260,240 347,620 369,040 421,760 278,400 447,360 424,320 698, 240 446,080 317, 440 268,800 261, 760 497,280 373, 760 280,320 369,920 390, 400 449,920 407,040 260,480 291,840 277, 120 287,360 267,520 384, 640 592,000 504,320 261, 760 424,960 369,280 320, 640 661, .520 MISSOURI. The state 2S2, 232, 906, 019 Adair Andrew. . Atchison. Audrain., Barrv Barton — Bates .... Benton. . . Bollinger. Boone Buchanan. Butler Caldwell . . . Callaway.. Camden . . . Cape Girardeau. Carroll Carter Cass Cedar 12,236,922 18,212,408 21,185,761 16,077,391 7,306,973 10,961,459 23, 085, 145 7,838,022 3,160,361 18,276,340 73,797,656 4,471,143 16,303,297 13, 746; 575 2,690,352 13,270,890 20,001,910 1,731,778 18,394,367 6,220,283 $2,072,299,115 11,668,162 17,952,890 20,877.908 15,655,515 7,111,067 10,641,800 22,426.685 7,704.814 3,081,331 16,240,482 70, 140, 069 4,269,962 16, 042,, 349 11,888,747 2,663,340 12,803,792 19, 648, 480 1,703.790 17,884,907 6,077,436 $160, 606, 904 678, 760 259, 518 307,843 621,876 194,906 309, 659 658,660 133, 208 79,030 2,034,858 3,657,587 211,181 260,948 1,857,828 37,012 467, 098 353, 430 27,988 509. 460 142,847 $50. 76 34.08 67.75 62.22 36,94 14,46 29.00 41.27 14.94 8.10 41.99 276. 52 9,95 59.80 25.88 5,99 36.38 45.56 6.36 40.37 19.79 $867,921,044 3,748,606 4, 603, 305 6,168.675 6,616,140 2,693,586 43,985,280 3,814,265 6,481,672 2,963,390 1,400,606 6,905,630 25,786,790 2,505,860 4,396,164 4,085.480 1,326,670 3,903,695 6,159,398 861,895 ' 6,466,645 2,713,141 359,040 268,800 340,480 435,200 506,600 377,600 559,360 524, 800 390, 400 436,200 266.880 449,280 272,640 531,200 449,280 364,800 439,040 323,840 455,680 314,240 1 Exclusive of railroads, street railways, telegi-aph and telephone systems, privately o\vned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 Exclusive ot property not distributalile into counties. VALUATION OF NATIONAL WEALTH. 107 Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. MISSOURI— Continued, Chariton . . Christian. , Clark Clay Clinton . . . Cole Cooper Crawford - Dade Dallas Daviess . . Dekalli... Dent Douglas . Dunklin. Franklin . . . Gasconade . Gentry Greene Grundy — Harrison . Henry Hickorv.- Holt Howard . . Howell... Iron Jackson . . Jasper. . . Jefferson . Johnson. . . Knox Laclede . . . Lafayette . Lawrence . Lewis Lincoln Linn Livingston. McDonald-. Macon. . , Madison . Maries. . . Marion... Mercer. . . Miller Mississippi.. . Moniteau Monroe Montgomery . Morgan New Madrid. Newton Nodaway . . . . Oregon.". Ozark Pemiscot . Perry Pettis.... Phelps.. Pike.... Platte.. Polk.... Pulaski . Putnam . . . Ealls Randolph . Eay Reynolds. . Ripley St, Charles... St. Clair St. Francois. St, Louis. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS.' Aggregate value. Taxed. «18,537, 110 4,892,431 11,103,009 16,829,918 11,967,423 13,1)26,191 17,094,305 5,024,581) 7,363,665 3,047,383 15,7(i6,799 12,141,292 3,667,872 2, 973, ,355 7,239,212 15,346,288 6,494.276 16, 099, .392 33, 404, 147 11,626,277 16,074,199 16,293,249 3,931,250 15,390,730 12,780,148 7,304,236 2,841,296 246.206,772 37,129,246 11,152,152 17,220, llf 9,676.285 4,412,738 23,206.169 12,098,526 10,754,338 10,344,283 23,638.386 20, 128, 91 ]9 4,096,293 li, 283, 161 3,655,492 2.382,200 W. 057, 709 8. 863, 169 3,8W,46o 11,482.719 8,851,481 13,982,335 8,480.580 5.815,993 7,701,038 9,622,431 34,073,197 3,762.637 5,663,604 1,324,521 .''.,517,240 6.512,217 24,675,117 ! 5, 654,. 523 17..%7.294 14. 698. .829 S.2.')S.,S8) 2.747,6(;2 9,1.39,995 9, ,501, 875 12, 712, 673 14,221,064 ' 2,858,241 1,9.56,074 17,470,198 7,442,130 7, 273, .394 ,53,646.475 $18,204,108 4,800,462 10,895,966 16,484,904 11,612,271 10,023,349 16,358,990 4,908,183 7, 197, 191 2,953,847 15, 467, 425 11,942,514 3,680,732 2,911,930 6,980,814 14,892,270 6,327,877 14,681,030 31,509,002 11,287,943 15,779,590 15,783,228 3,867,090 15,093,018 12,108,726 7,113,477 2,748,326 222,783,924 36,552,985 10,766,382 16,461,979 9,515,005 4,206,452 22,372,643 11,657,830 10,517,139 10,120,863 23,1,54,284 19,720.939 4,036,174 15,578,191 3,605,237 2,340,736 17,167,470 8,733,830 3,783,850 11,348,844 8,669,309 13,662,295 8.240,212 5,705,355 7,602 023 9,344 328 33,281 109 3,6.58,678 5, 431 .512 1,304,997 1 5, 405 861 6,385,600 1 23,, 520 537 4,890 570 17. 430, 494 14,202.179 8,0.36 374 2,668,991 [ 8,9.53 731 9,. 329 701 12,027 233 13,846 755 2,829 61,\ 1,841 167 16,176,804 7,279,882 6,513,682 48,928 825 Exempt. $333,002 86,969 207,043 346,014 356, 152 3,001,842 735,315 116, 403 156, 474 93, 636 299,374 198,778 87,140 61,425 258. 398 454,018 166. 399 418, 362 1,895,145 238, 334 294, 609 510,021 64, 160 297,712 677, 422 190, 759 92,969 23,422,848 1,576,260 385, 770 758, 137 161,280 206,286 833, 516 440, 696 237, 199 223, 420 484, 102 408,030 60, 119 704.970 150, 255 41,464 890,239 129,339 19,524 111,. 379 126,617 ' 1,154, ,580 763. 953 436, 800 496, 650 222.511 78.671 186,264 172, 174 685,440 374, 309 28, 623 114,907 1,293,394 162, 248 7,59, 712 4,717,6,50 Average value per acre. 100,615 133, 875 282, 172 320, 040 240, 368 110,638 99,016 278,103 1 792,088 93,969 232,092 $39. 14 13.87 34.42 64.61 44.84 54.69 47.63 10.51 23.31 46.39 45.17 7.46 5.74 21.30 27.25 16.57 47.95 78.13 41.69 34.41 34.40 15.06 52.28 44.40 12.58 8.00 633. 77 91.80 25.36 32.22 30.00 9.46 60.03 30.89 33.61 26.37 59.67 69. 12 12.24 30.73 11.64 7.02 65.31 30.71 10.17 43,03 33,73 32.80' 25.78 14.85 18.40 23.90 61. 62 7.46 14.63 2.77 16.94 21.74 56.28 13 05 45.03 56.02 20.39 8.07 27.57 .30. 93 40.62 39. 61 ■J. 38 4.91 59.86 16.49 Assessed val- uation of taxed real property and improve- ments.' 24.71 ;. 173 55 1 1 068,036 914,925 977,040 891,663 349, 165 363,540 128,210 909,799 543, 177 215, 576 261,029 471,661 543. 419 456,965 602,084 964,090 174,644 617,240 755, 109 638,640 173,636 845,640 289, 030 426, 105 844, 040 294, 670 402,207 718,813 850,996 612, 880 976, 415 790, 324 820,975 926,515 938, 456 158,300 551,180 460,916 634,664 396,'600 178,890 454, 455 182, 190 109. 420 246, 777 617, 030 897,800 462, 446 435,810 963, 481 708, 190 082,746 976,310 270, 504 450, 588 181,330 810,557 877,035 730,515 252,820 746,632 678,360 034,710 705,850 107,465 984,577 494,270 589, 860 615,, 585 131,847 ,587, 213 622,905 647,230 342,465 883, 970 Estimated land area (acres). 473,600 352,640 322,560 260, 480 266, 880 249,000 ,359,680 478,080 315,520 339,200 339, 840 268,800 491.620 517,760 339, 840 563, 200 331,620 314,880 427,620 270, 480 467,200 473,600 261,120 294,400 288,000 580,480 355,200 388,480 404, 480 439,680 534, 400 322,660 466,660 386, 560 391,680 320,000 392, 320 396,800 40, 480 334, 720 529,920 316,800 339,200 276, 480 288,640 382,080 266, 880 262, 400 426,240 328, 960 391,680 418, 560 402,560 552,960 503,680 387, '200 478,080 .325,760 299, 520 438, 40u 433, 280 396, 800 262, 400 405, 120 340, 480 3.31,620 307, 200 312,960 ,359,040 531,200 398, 720 291,840 451,200 294, 400 309, 120 •1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 108 WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES; 1904— Continued. MISSOURI— Continuea. ESTIMATED TKUE VALUE OF KEAL PKOPEKTY AND IMPROVE- MENTS.' Assessed val- uation of taxed real property and improve- ments.' COUNTY. .Aggregate value. Average value per acre. land area (acres). Total. Taxed. 5569,731.806 4,587,390 23,611.173 6.970.352 11,161,760 7,608,992 3,594,388 9, 544. 568 8,790.401 3,078,782 11,804,883 1.762,586 5,. 3.37. 262 111. 395. 461 5.249.824 6,177,800 3,-502.981 4, .592, 639 6. 129. 682 3. 400, 238 Exempt. $85,574,010 .368. 680 702. 142 179.660 172,821 171,288 46, 467 234.552 163.633 32,647 235,672 35,120 116,684 1.201.200 268. 264 145, 149 111,090 86, 698 133,639 97,126 $665,305,816 4.946.070 24.313.315 i 6.150.012 11,334,581 7,780,280 3,640,855 9,779,110 8,953,934 3.111,429 12.040.555 1.797.706 5. 433. 846 17.596.661 6,618.078 6,322.949 3,614.071 4, 679, 337 6.263.121 3.497.363 }16,786.60 16.68 46.33 31.82 39.10 29.22 6.73 30.02 16.80 9.65 29.03 4.33 7.37 32.77 21.03 11.18 7.33 12.63 37.07 8 12 1341,156,770 1,529,130 7,949,890 1,700,965 2,755,990 2.423,246 1,382,467 3,396,640 3, 173. 430 1.123.643 2,988,578 823,638 2,134,905 6,464,902 1,797,885 2,071,120 1,395,610 1,889,975 2,043,194 1,650,601 39.040 315. 520 Saline 524.800 193.280 289.920 Scott 266.240 Shannon . . . 635. .520 Shelby 325.760 533. 120 Stone. 325. 7liO 414. 7-20 Taney Texas Vernon Warren 414.720 740.480 .536.960 262.400 476. 160 Wayne ' 492.800 Webster 370. 560 Worth 168,960 Wright 4.30. 720 MONTANA. 2*227.614.025 $218,433,437 $9,080,588 $2.44 $95,020,032 93,296.640 6.869.066 2.094.595 4.355.918 23.058.941 7,084,860 3.261.442 1.771.202 11. 863.. 583 6,246,523 8,661,545 12,569,692 2,941,286 3,909,682 29,289,161 6,269,094 3,404,696 11,. 3.50, 206 .5.765,232 3.203,722 5,348,263 2.086,716 47,478,165 6.6.57,653 2,806,261 1,511,746 8,895,976 5,698,092 2,062,970 4,257,916 21,831,160 6,897,297 3,081,664 1,733,686 11,273,784 6,100,214 8,402,190 11,869,934 2,862,472 3,796,566 27,347,662 6,123,152 3,295,612 10, 903, 336 6,648,344 3,203,722 .5,210,240 2,086,716 45,400,412 6.505,728 2, 738, 774 1,467,534 8,646,362 170, 974 31,626 98,003 1,227,781 187,563 169, 778 37,516 689, 799 146, 309 149,365 689,768 88,814 114.017 1,941.599 136, 942 108,984 446,869 116,888 2.04 2.63 2.75 13.04 0.69 0.38 0.21 24 92 1.09 1.69 7.60 2.98 3.86 17.79 2.20 1.25 2.78 3. 23 1.98 3.02 0.33 72.94 3.55 0.58 0.18 3.76 2,279,237 1,031,485' 1,703,166 10,915,680 2,299,099 1,540,832 866,843 6,636,892 3,050,107 4,201,095 5,934,967 1,140,989 1,618,226 10,939,025 2, 449, 261 1.647.806 5,451,668 2.824,172 1,601,861 2,084,090 1,043,368 18, 160, 165 1,383,392 1,369,387 489, 178 3, 458, 145 2. 876, 160 796,080 1,582,080 1,768.960 10,271,360 Custer 8,595.840 8.465.280 476. 160 5,713,920 5,388.160 Oallat n 1, 653, 120 987.520 1.014,400 1,646.080 2,843.520 2.721.920 4.086.400 Park 1,784.320 1,617.9:0 Ravalli 138,023 1.773.440 6,L68.160 2,077,763 51,925 66,487 44,212 250,614 6.50. SMI 1.847.6.^1 4,85(i..320 Valley 8. 5.5.5.. 530 2. .374. 400 3 504 000 XEBHASKA. The state - ^$1, OlH, 325, (104 Adams.. . Antelope . Banner. . . Blaine Boone Boxbuttc . Boyd Brown Buffalo. . . . Burt »$1, 061. 325.664 $1,025,824,781 $35,600,883 $21. .59 $181,914,186 49. 157. 120 20.479.026 10.514.667 51 i3. a5,s 2.55.621 12,779.227 I7,,'!22,070 10. 300. .503 549. 400 260.237 12,489,002 2,666,956 214,164 14, 458 5,384 290,225 65.75 18 80 1.18 0.66 29.11 2.970,346 1,779,704 115,957 I 76,828 i 2,418,6S2 ! 367.360 559.3(0 476.160 465. 040 439. 0<0 1.493,917 1 4,977,068 1 1, 1.35. 466 23.075,780 15,686,140 1.381.412 4,930,085 1.047.298 22,392,878 15.428,065 112,505 46,973 88,168 682,902 2.58,076 2.17 14 01 1.46 36.60 61.49 372.159 986; 017 i 350,851 2,774,830 3,085,613 689.920 356.200 782. 720 630. 4C0 304,640 17, 755, 445 23,993.334 19.607.9.53 1,429,175 3,041,7.56 1 17,415,142 23, 630, 098 19,3.52,869 1,366,042 2,946,430 340,303 363,236 256,084 63, 133 95, 326 47.34 69. 43 42.26 2.48 0.81 3,752,983 4,882,191 , 3,062,503 229,464 618,998 375.040 345.600 464.000 676. 640 3,770.240 Butler Cass Cedar Chase Cherry 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 Exclusive ol property not distributable into counties. VALUATION OF NATIONAL WEALTH. 109 Taule 20.— estimated TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. NEBRASKA— Continued. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS. ' Aggregate value. Cheyenne Clay Collax Cuming Custer Dakota Dawes Dawson Deuel "... Dixon Dodge Douglas Dundy FUlmcre Franklin ^ I Frontier Furnas i Gage GarHeld Gosper Grant Greeley Hall ! Hamilton Harlan ' Hayes Hitchcock Holt Hooker • Howard Jefferson Johnson Kearney Keith Keyapaha Kimball Knox - - Lancaster Lincoln Logan _ Loup MePherson _ Madison Merrick Nance - Nemaha Nuckolls Otoe Pawnee Perkins Phelps Pierce Platte Polk Redwillow Richardson - - . . - Rock Saline Sarpy - Saunders Scotts Bluff. ; Seward Sheridan Sherman Sioux Stanton Thayer I Thomas Thurston Valley Washington ' Wayne Webster Wheeler York. Total. S3,()10.8«2 14, 824, 420 15,459.979 19,270,072 12,697.780 0,41.1,864 2, 351,. 538 11,026,053 2,352,712 11,606,800 27,101,792 106, 480, 774 1,451,341 14,744,545 6, 572, 108 3, 702, 244 7,256,142 38,748,558 1.212,355 4,941,654 390,940 4,274,187 16, 558, 886 18, 430, 587 8,296,187 807,647 1,840,932 7.555,339 233. 594 7,879,418 14,400,074 13,806.955 11,031,694 1,619.021 1,643.917 1,813,419 12,717,949 71,744.927 8,904.942 680.911 773,270 392,800 15,827,272 11,065,904 10,054.127 14,261,704 11,004,064 25,437.161 9,814.593 2,123.633 9, 407, 442 8,779,934 23, 380. 727 7,500.979 5,619,486 18,779,621 1,564.035 21,068,290 : 9,741,897 , 25, 194, 643 2.660,343 16, 654, 646 1,717,731 6,088,456 1.512.316 12,660.580 18.526,263 268,0.36 1,492,147 7,958.070 21,650,760 20,715,802 13,029,242 868,209 ,32.618.9.39 Exempt. $3,622,703 14,496,096 15,246,3(i3 18,942.166 12, 459, 477 6,288,138 2,061,243 10,808,373 2,323,848 11,392,840 26,239,234 96,911,105 1,409,382 14, 334, 796 6,483.030 3,626,463 7,080,264 37,871,571 1,186,607 4,881,068 385, 166 4,179,575 16,741,779 18,094,193 8,188,838 789.337 1,772,400 7,251.643 230, 427 7,640,613 14,050,000 13. 509. 728 10,794,656 1,553,950 1,600,004 1,787,553 12,540,282 67,234,935 8, 683. 681 663, 342 759,112 390,833 15,219,750 10,862,368 9,926,508 13, 979, 222 10,762,234 24,798,338 9,516,690 2,083,460 9,215,413 8,629,410 22,926.783 7,276.602 5, 466, 223 18,325,063 1,504,206 20,688,316 9.589,243 24,847,416 2,536,279 15,384,382 1,588,961 4,987,483 1, 484, 174 12,631,766 18,167,342 259,6,56 1,429,065 7,804,3.38 21,214,912 20,447,036 12,837,457 857,920 31,969,941 388, 1.59 327, 730 213,616 327,906 238, 309 127,726 290, 295 217,680 28, 864 212,960 922,568 9,569,669 41,969 409.749 89,078 76,791 175,878 I 876.987 25, 748 60,586 5.784 94,612 817,107 336, 394 107,349 18, 310 74, 532 303,696 3,167 238,805 350,074 297,227 237.038 65, 071 43.913 25, 866 177,667 4,609,992 221,261 17, 669 14,158 1,967 i 607,522 203,636 127,619 282,482 241,820 ■ 638.823 297.903 40,173 192,029 160, 624 454,944 224, 477 164,262 464,568 59,829 379,975 152,654 347,227 24,064 270,264 128, 770 100,972 28,142 128, 814 358, 921 8,380 63, 082 163,732 335, 848 268, 766 191,785 10, 289 648,998 Average value per acre. S2. 17 ,39. 63 59.04 61.91 7.65 37.97 2.60 17.19 1.75 40.30 80.23 487. 91 2.46 40.56 18.08 5.90 16.86 70.73 3.34 16.36 0.80 11.51 46.04 52.36 23.07 1.74 3.99 4.90 0.60 21.46 39.75 66.47 34.27 2.27 3.33 2.95 17.66 129. 15 5.41 1.86 2.10 0.36 42.93 37.59 34.46 54.75 30.06 64.52 35.09 3.71 26.06 24.16 53.25 27.13 12.09 53.55 2.44 67.15 67.65 51.53 .5.62 41. 60 1.23 14.00 1.14 45.90 50.61 0.58 5.89 21.51 85.90 73.40 35.22 2.33 Assessed val- uation of taxed real property and improve- ments.' Estimated land area (IKTOS). $190, 487 2, 806, 135 2,800,241 4,207,648 2, 136, 428 1,209,576 496,085 1,751,446 198,027 2,265,391 4,581,635 19, 382, 221 244, 328 3,115,780 1,364,990 634, 169 1,212, .374 6, 686, 422 206, 726 637,741 96,289 1,040,416 2,807.397 3,088,383 1,169,834 214,049 452, 240 1,494,464 23,928 1,103,704 2,829,850 2,262,441 1,579,627 232,976 331,951 143,329 2,383,836 8,964,658 1,024,019 110,557 118,983 49, 998 3,084,675 1,774,489 1,942,362 2,978,591 2,019,630 6,399,021 2,462,722 208, 346 1,546,0.53 1,870,001 4,011,403 2,609,1.52 820. 004 356. 720 3,560,314 482,967 725.980 134,680 1,856,558 2,428,789 43, 276 285,813 1,121,313 2,828,655 2,763,113 1,631,189 198,134 3,564,096 1,664,640 ,375,0'.0 2.59,200 371,200 1,660,800 168,960 90.3,0^0 641,280 1,342,080 288,000 338,560 218, 240 589, 440 363,520 363,520 627, 200 457,600 547,840 363. 520 302,080 486, 400 371,200 369,680 3,52,000 359, 680 464,000 462, 720 1,642,400 464.000 367,360 362, 240 244, 480 321,920 712,320 494,080 614,400 720,000 665, 520 1,644,800 368. 640 367, 360 1,078,400 368, 640 294, 400 291,840 260, 480 366,080 394,240 279, 680 572,800 360,960 363,520 439,040 276, 480 460, 800 3,691,961 .3.50,720 318,014 640,000 3,385,165 368, 640 1,863,107 144.000 5,542,919 488.960 464.000 376. 320 1,394,660 363,. 520 1,329.280 275.840 366, 080 460.800 253, 440 369.920 2.50,880 282.240 369.920 372. 480 37li.320 ' Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterwork.s, and pj-ivately owned central electric light and power .stations, which in certain states are classed as real property. no WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. NEVABA. The state ChurohiU Douglas Elko Esmeralda Eureka Humboldt Lander Lincoln Lyon Nye Ormsby Storey '. Washoe White Pine ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS.' Aggregate value. Total. SS42,37S,304 1,419, .578 1,71!, 962 8,578,733 875,967 1,282,119 5, 182, 193 1,464,805 835, 126 2, 283, 755 1,307,368 1,993,637 2, 712, 433 11,669.966 1,060,662 Taxed. .Ml, 229, 780 1,416,186 1,691,802 8,476,568 841,690 1,217,925 5,083,908 1,410,467 784, 595 2, 243, 712 1,294,705 1,653,507 2,577,340 11,493,350 1,044,025 Exempt. 3,392 20,160 102, ]b5 34, 277 64, 194 98,285 54,338 50,531 40,043 12, 663 340, 130 135,093 176, 616 16,637 Average value $0.60 0.46 3.05 0.79 0.16 0.49 0.50 0.43 0.07 2.82 0.12 25.96 16.11 3.25 0.19 Assessed val- uation oi taxed real property and improve- ments.' 815,550,586 472,062 676, 721 2,963,836 336,676 405, 975 1,694,636 564, 187 313,838 897, 485 517, 8«2 661,403 1,030,936 4,597,340 417,610 Esti'Biaited-' land area (acres). "NEAV HAMPSHIEE. The state Belknao Carroll" Cheshire Coos Grafton Hillsboro Merrimack- . .'. . Rockingham . . . Strafford Sullivan S272, 629, 666 12,070,760 8,674,946 21,728,780 16,485,037 25, 299, .'',46 76,819,787 35,902,876 38, 514, 735 26, .524, 716 10,e08,48:i S249, 107, 032 11,363,181 8,293,699 20,319,009 16, 958, 243 23, .550, 916 69,623,828 30, 071,. 324 36,268,3.56 24,086,891 9,581,686 707,579 381,347 1,409,771 526, 794 1,748,631 7,195,959 5,831,562 2,256,379 2, 437, 825 1,026,797 $47. 31 46.00 14.44 46.26 14. 22 23.38 137. 49 60. 91 86.84 105. 19 30.81 $162,919,088 7,339,792 5,277,727 14,513,574 8, 805, 463 14,186,562 46,452,005 21,297,237 22, .536, 993 15, 554, 469 6, 955, 266 NEW JERSEY. 70, 285, 440 3,082,240 561,920 10, 840. 960 5,616,640 2,631,040 10, .320, 640 3,396,480 12, 439, 680 810,880 11,120,640 76,800 168,320 3,591,680 5,575,680 5,779,840 262, 400 600,960 469,760 1,159,680 1,082,240 658, 720 589, 440 443, 520 262,160 344,320 The state Atlantic Bergen Burlington Camden Cape May Cumberland Essex Gloucester Hudson .*. Hunterdon Mercer Middlesex Monmouth Morris Ocean Passaic Salem Somerset Sussex Union Warren ,801,721,845 92, 957, 981 87,743,642 41,544,457 78,592,387 12, 223, 964 26, 462, 944 444, 236, 570 20,803,689 315,164,934 26,134,015 99, .327, 513 .53,728,620 94,994,484 .58,316,491 17,660,675 167,820,069 19, 897, 799 23,529,008 17, 488, 029 76,806,821 27, 290, 7.53 SI, 687, 149, ,320 $114,675,525 $374.66 91,166,927 85,633,920 39, 487, .520 74, 280, 483 11,804,073 24,941,071 406, 152, 422 19,899,933 29.5,881,978 25,100,902 88,973,620 49,539,591 91,102,394 51,735,626 17,131,336 158,763,196 18, 900, 036 22, ,532, 666 16,948,212 71,, 383, 566 25, 789, 850 1,791,054 2, 109, 722 2,066,937 4,311,904 419, 891 1,621,873 38,084,148 903,7.56 19,282,966 1,033,113 10,3.53,893 4, 189, 029 3,. 892, 090 6,580,865 .529,339 9,056,874 997, 764 996,342 639,817 4, 423, 266 1,600,903 256.17 580. 93 74.70 563. 16 74.61 80.92 5,465.61 99.71 11, 462. 21 93.44 686. 72 269. 07 ,309,87 191.83 47.33 1,324.34 86.60 120. 64 61.65 1,149.98 117.80 $912, 182, 594 60,648,293 42,816.960 19,743,760 44,479,331 8,876,243 14, .548, 723 203,076,211 13, 266, 622 177,174,837 14,314,743 44,486,810 29, 664, 426 54,6.52,332 26,867,813 8,565,668 63,505,278 11,317,386 16,941,864 10,148,630 42,744,660 16,443,024 4,808,960 .362,880 151,040 556, 160 142,080 163,840 327,040 81,280 208,640 27, ,520 279,680 144,640 199,680 306,560 304,000 373, 120 126,720 229,760 196,200 338,560 65,920 231,680 NEAV MEXICO. The territory. Bernalillo. Chaves CoHax Dona Ana . Eddy Grant Leonard Wood. Lincoln I,una McKinley Mora Otero Quay Rio .\rriha- Roosevelt. . 6,406,810 4, 507, 668 5,289,682 3,224,900 .i, 006, 090 2,431,099 750,000 2,510,339 1,. 500, 000 2,000,000 2,020,587 2, .506, 996 2,163,876 1,884,000 900,000 5, 750, 000 4,350,000 5,150,000 3,160,000 2,926,000 2,275,000 750, 000 2,450,000 1,600,000 3,000,000 1,960,000 2,400,000 2, 125, 000 1,800,000 900,000 $4, 770, 725 666,840 1,57,668 139, 682 74,900 81,690 166,099 60, ,339 70, 587 106,996 28, 876 84,000 $0.92 6.23 0.73 2.17 1.31 0.71 0.51 0.30 0.78 0.79 0..57 $17,321,795 2,223,663 1,. 352, 996 1,490,425 835,660 ,532, 766 745,030 215,316 438,722 320,697 486,355 78,401,920 1,028,240 6,176,000 2, 442, 880 2, 460, 160 4, 208, 640 4,759,040 2,539,520 3,201,280 1,905,920 3,519,360 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, stations, which in certain states are classed as real property, 2 Exclusive of property not distributable into counties. 1.24 392,430 1 1,634,660 0..57 818,335 4,372,480 1-20 181,456 1,801,600 0.51 1 385,106 I 3,702,400 0.45 , 232,297 i 1,990,400 and privately owned central electric lipht and power VALUATION OF NATIONAL WEALTH. Ill Table 30.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OP TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES; 1904— Continued. NEW MEXICO-Continued. San Juan. . San Miguel, Sandoval. . Santa Fe. . Sierra Socorro . . . Taos Union Valencia. . ESTIMATED TRUE VALUE OF KEAL PKOPEETY AND IMPROVE- MENTS. > Aggregate value. Total. $996,000 9,251,444 1,897,500 6,665,780 975,602 3, 282, 421 1,834,849 3,069,430 3,056,154 8975,000 8,783,130 1,897,500 4,300,000 960, 000 3,150,000 1,800,600 3,000,000 3,000,000 Exempt. S2i,ono 468,314 2, .3.55, 780 25,602 132, 421 34,349 69, 430 56, 154 Average value per acre. 80.28 2.95 0.76 4.79 0.49 0.34 1.28 0.79 0.61 Assessed val- uation of taxed real property and improve- ments. 1 S436, 741 2,617,724 390,667 970, 096 .335,617 623, 160 385, 246 466,672 444,840 Estimated land area (acres). 3,672,480 3,132,800 2,532,480 1,. 390, 720 1,990,400 9, 797, 120 1,428,480 3, 862, 400 5,046,400 ~SM\\^ YORK. The state 2 59,151.481,075 87,822,794,778 $1,328,686,297 S300.06 '57.061,465,026 30, 498, 560 150, 125, 671 27,847,543 53,565,165 37,807,931 53,007,857 69,906,783 40,145,194 23,723,823 16,603,001 29.913,473 20,057,796 25,381,591 69,656,775 412,767,089 14,810,007 21,440,351 22,891,217 29,628,673 19,977,572 5,286,497 33.110,632 60,631,633 11,967,156 33,216,466 28,421,732 176,371,484 34,992,875 52,096,451 57,170,122 85,186,363 160, 405, 696 40,401,375 69,716,328 25,704,910 42,971.494 32,338,093 12,652,983 94,727,738 20,536,731 58, 578, 196 36,646,997 45,767,081 17,033,369 12,203,546 26,887,979 55,532,504 72,240,167 8, 573, 590 17,243,477 33,771,536 53,447,646 12,774,191 27,101,035 38,619,411 236,513,618 23,099,844 17,379,726 6,141,004,093 105,942,016 26,641,269 45,931,488 36,846,301 47,756,9^9 65,197,923 36,223,608 22,410,972 12,804,090 27,636,826 18,825,276 24,610,276 69,971,592 367,646,678 14,086,665 20,574,118 21,662,291 26, 030, 342 19,185,312 5,234,815 31,077,688 56,732,266 11,386,326 30,945,624 26,460.896 161,642,170 33,335,250 47,648,111 51,. 536, 629 75,395,095 138,275,710 37,338,603 62,810,855 22,835.200 39,549,723 30,698,468 12,266,929 84,272,439 19,141,421 51,225,964 .35,367,968 43,074,731 16,370,217 11,845,680 24,255,918 52,329,831 62,319,392 8,238,695 16,615,620 22,396,960 50,739,197 11,647,786 25, 600, 159 36,664.226 206,401,548 21,992,194 16,795,046 5,133,765,679 44, 183, 656 1,206,284 7,633,077 1,961,630 5,250.918 4,708,860 4.921,686 1,312,851 3,798,911 2, 276, 648 1,232,520 771,315 9,686,183 45,120,411 723,342 866,233 1,228,926 2, 998,, 331 792.260 51.682 2,032,944 3,799,367 580,830 2,270,842 1,970,837 14,729.314 1,667,625 4,448.340 5,633.493 9,791.258 22,129,885. 3,062,772 6,904.473 2.869.710 3,421.771 1.639,636 396,054 10, 456, 299 1,395,310 7,352,242 1,279,029 2.692,350 663.142 357.866 2,632.061 3,202,673 9.920.775 334.995 1,627,857 11,374.676 2.708.449 1,126.406 1,600,876 2, 955, 205 30,112.070 1.107.650 584.680 1.007.238.414 444. 26 42.74 120. 37 44.42 114.72 102.85 1.59. 21 43.76 24.92 72.24 64. 49 25.90 136. 05 620. 14 12.62 19.51 73.60 95.65 48.47 4.73 36.28 75.54 14.78 81.73 68.43 428.59 137. 03 323. 02 171. 13 112.80 315.66 96.82 128. 30 101.42 68.94 51.66 82.72 222. 91 178. 27 32.57 08.99 340. 53 41.07 56.25 128.09 62. 10 122. 96 13.86 52.01 110. 62 74.04 22.30 53.13 96.70 821. 23 59.96 ; 78.03 29,433.49 97, 129, 619 14,889,960 33,783,696 23,614.576 32. .326. 307 39,393,769 24,488.980 14,971,720 6,376,889 22,722,976 13,039,882 13,361,384 41.569.316 301.756.622 10, 623. .322 10,967,556 13,117,612 20,876,888 12,009,726 3,612,894 24.886.948 37,916,696 9,259,237 24,074,017 18,212,423 144,929,374 24,313,740 27,580.300 47.297,831 55.387.444 116,621.792 28,481,116 38,898.138 15. 548. 465 22,696,029 19,678,672 8, 394, 222 72,921,308 16,001.061 37.330.935 24.399,216 28,083,098 10,769,032 6,277,719 14.365,827 32,737,608 52,271,541 5,979.112 12,496,673 16,077.347 26,279,866 8,168,084 17,448,097 22,850.804 192,601,367 14,241.736 10,091,889 6,016,463,779 3.37,920 AUeeany 651,520 445, 440 861,200 Cayuga 462,080 679,680 252, 160 542, 080 666,240 414,080 311,040 979,840 612,000 Erie . 665, 600 1,173,760 1,098,880 Fulton - 311 , 040 309,760 412, 160 1,118,080 912, 640 801,280 809, 600 406, 400 415,360 411,520 255,360 161,280 334.080 755. 200 508. 160 417.280 543,360 263.440 623,360 625,920 152, 960 424, 960 115,200 1,798,400 Saratoga 531,200 134, 400 414, 720 Schuyler 216,960 209,920 Steutoen 896,240 SufEolk 587,520 Sullivan . . ... 618,880 Tioga 331,520 Tompkins 305,280 721,920 Warren 572,800 610,080 Wayne 399, 360 288,000 Wyomiue: . 385,920 Yates 222, 720 208,640 1 Exclusive ol railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 2 Exclusive of property not distributable into counties. 3 Includes value or state forest reserve land taxed for local purposes. * Comprising Kings, New York, Queens, and Kichmond counties. " 112 WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. NORTH CAROLINA. The state. Alamance . . Alexander. Alleghany . Anson Ashe Beaufor:., . Bertie Bladen Brunswick, Buncombe . Burke.:.-, Cabarrus . Caldwell . . Camden . . Carteret . . Caswell . - . Catawba. Chatham . Cherokee . Chowan. - Clay Cleveland Columbus Craven Cumberland . Currituck Dare Davidson Davie Duplin Durham. . . . Edgecomyie . Forsyth Franklin Gaston Gates Graham. . Granville. Greene . . . Guilford.. Halifax. . . . Harnett Haywood . . Henderson . Hertford.. - Hyde- Iredell Jackson . . . Johnston. Jones Lenoir Lincoln McDowell. Macon Madison. . , Martin Mecklenburg. Mitchell Montgomery. Moore ; Nash New Planover. Northampton . Onslow Orange Pamlico Pasquotank. . . Pender Perquimans. . . Person Pitt Polk Randolph - Richmond. Roi>eson-. . ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS. 1 Assessed val- uation of taxed real property and improve- meats.i Estimated land area (acres) . Aggregate value. Average value per acre. Total. Taxed. Exempt. ! 8397, 692, 951 8369,364,381 828,328,570 812. 75 8221,457,171 31,193,600 5,864,606 1,697,380 1,962,936 3,174,090 4,775,564 5,548,167 1,636,413 . 1,922,673 2,980,124 4, 692, 348 316,439 60,967 40,263 193,966 83,216 18.55 8.93 13.75 9.00 18.70 3,698,778 802, 163 434,012 1,490,062 1,173,087 316, 160 190,080 142,720 352,640 256,360 4,611,336 2, 720, 223 1,847,141 2,933,597 16,219,785 4,412,752 2,596,251 1, 732, 923 1, 578, 581 15,070,092 198,584 , 123,972 114,218 1,355,016 1,149,693 8.80 6.97 2.85 3.72 38.11 2,941,836 2,081,949 1,165,282 1,214,293 10,046,728 624,160 455,680 648,320 519, C80 399,360 4,260,168 4,449 413 3,612,538 1,321,020 2,285,379 2,844,641 3,963,726 3,487,352 1,275,735 2, 170, 804 1,415,527 485,687 125, 186 45,285 114,575 9. .54 17.96 11.13 9.47 6.64 1,284,300 3,170,981 1,549,934 426,245 1,085,402 341,760 247, 680 324,480 139,520 344,320 2,271,779 4, 743, 153 3,369,521 1,823,753 1,786,076 2,160,998 4,431,912 3,223,818 1,751,573 1, 634, 533 110,781 311,241 145,703 72, 180 151,543 8.96 ' 18.16 6.71 6.32 17.33 864,399 2,357,400 2, 149, 212 1,497,071 1,061,385 263,440 261, 120 502,400 ■ 288,640 103,040 1,280,635 5,367,433 2,696,411 5,601,186 4,711,633 1,231,643 5,185,497 2,573,627 4,975,756 4,484,889 48,992 181,936 122,784 625, 430 226, 744 10.82 17.29 4.50 12.78 7.30 456, 164 2,659,229 1,774,915 3,317,171 2,989,926 118,400 310, 400 599,680 438,400 645,120 1,087,364 821,558 4,803,917 2,369,993 3, 647, 560 1,045,919 790,283 4,637,498 . 2,269,101 3, 500, 714 41,445 31,275 166,419 100,892 146,846 6.22 , 3.17 13. 33 14.03 6.87 804,663 351,237 2, 898, 436 1,452,734 1, 750, 357 174,720 259,200 360,320 168,960 531,200 11,509,078 4,994,005 11,060,269 3,342,935 5,500,799 9,651,378 4,431,075 10,109,351 3,133,559 5,1.58,246 1,857,700 562,930 950,908 209,376 342,553 63.32 15.15 46.83 11.09 23.94 6,434,252 2,954,050 4,907,452 2, 410, 430 4,408,758 181,760 329,600 236, 160 301,440 229,760 1,495,156 1, 181, 190 3,603,079 2,503,274 10,274,069 1,422,987 1,153,823 3,256,576 2,449,573 9,541,153 72,169 27,367 346, 503 53,701 732,916 6.56 6.11 11.17 ! 15.16 23.82 1 883,628 867, 536 2,171,051 1,200,771 6,815,109 227,840 193,280 322,560 165, 120 431,360 4,775,893 2,537,802 4,298,572 3, 216, 248 2,149,070 4,407,457 2,455,138 4,102,372 3,046,672 2,078,261 368, 436 82,664 196, 200 169, 576 70,809 10.96 6.65 12.42 13.88 9.91 3,672,881 1, 534, 461 2,051,186 1,904,170 1,484,472 435,840 381,440 346,240 231.680 216,960 2,959,439 6,351,687 2,384,933 6,164,318 1.594,596 2, 895, 320 5,945,792 2,309,368 6,041,343 1,554,438 64, 119 405,895 75, 565 122,975 40,158 7.76 16.76 7.64 14.00 6.18 577,744 3,303,218 1,282,982 3,179,654 971,624 381,440 378,880 316, 160 440,320 257,920 4,771,163 2,901,631 2,633,100 2,137,267 3,081,855 4,631,043 2,794,002 2,552,805 2,040,238 2,970,348 140, 120 107,629 80,295 97,029 111, 507 17.10 16.32 9.41 6.29 11.17 2,437,bJl 1,862,668 911,716 935,889 1,486,174 279,040 189, 440 279,680 339,840 276,840 2, 170, 687 21,059,917 2,383,836 1,810,697 4,231,663 2,084,390 19,264,086 2,302,146 1,7.51,233 4,090,237 86,297 1, 795, 831 81,690 59, 464 141,426 7.74 65.77 10.29 5.79 8.29 1,667,512 10,033,378 927, 190 1,250,881 2,463,998 280,320 377,600 231,680 312,960 610,720 4,571,249 10,808,788 2,937,267 1,351,041 2,245,019 4,483,241 9,507,083 2,778,092 1,315,526 2,091,798 88,008 1,301,705 159, 175 35, 515 153,221 1 12.23 84.87 8.78 3.27 P. 09 3,202,315 7,148,183 2,316.077 1,069,633 1,483,545 373,760 127,360 334.720 412,800 247,040 1,182,905 4, 668, 771 1,834,595 2,354,054 1,973,489 1,140,890 4,364,692 1,733,080 2, 196, 178 1,893,373 42,015 304, 079 101,515 1.57,876 80,116 5.16 31.58 3.25 14. 65 7.99 760,593 2,182,346 1,083,176 1,155,883 1,352,409 229, 120 147,840 565, 120 160,640 247,040 5,711,334 1,284,810 4,040,841 2,943,417 9,946,306 5, .543, 843 1,220,347 3,941,703 2,801,708 9,648.692 167,491 64, 463 99, 1.38 141,709 297.614 13.86 7.78 7.94 9.87 14.90 3.079,913 748, 679 3,032,079 1,867,805 4,651.270 412, 160 166, 120 508,800 298,240 667, 520 1 Exclusivp of niilroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, wliieh in certain states are classed tis real property. 2 Exclusive of property not clistrihiltalile into counties. VALUATION OF NATIONAL WEALTH. 113 Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. NORTH CAUOLINA— Continued. Eookingham . Rowan Rutherford, . Sampson Scotland Stanly Stokes Surry Swain T'ransylvania Tyrrell Union Vance Wake "Warren Washington. Watauga'. Wayne Wilkes Wilson Yadkin Yancey ESTIMATED TBCE VALUE OF REAL PROPERTY AND IMPROVE- MENTS. ' Aggregate value. Total. $7. 238, 459 7,796,604 3, 728, 268 4, 160, 464 1,973,484 2, 407, 402 3,315,811 4, 842, 784 1,871,739 2,183,862 780, 677 4, 666, 876 2,373,694 17,988,310 2,433,063 1,862,136 3,279,946 5, 528, 168 4,342,423 5,560,879 2,672,734 1,756,016 Taxed. $7,055,355 7,306,628 3,597,192 3,987,045 1,973,484 2,312,169 3,267,576 4,743,303 1,840,520 2, 119, 288 754,004 4, 447, 153 2,138,686 13,766,060 2,284,864 1,773,738 3,217,144 6, 110, 409 4,215,865 5,212,109 2,499,472 1,647,419 Exempt. $183, 104 489,876 131,076 163, 419 95,233 48,235 99, 481 31,219 64,574 26,673 219, 723 235, 109 4,222,260 148, 199 78, 398 62,802 417, 759 126, 558 348, 770 73,262 108, 597 Average value per afire. $19. 74 25.22 10.65 7.04 7.97 9.11 10.98 14.25 6.22 9.20 3.07 13.00 13.44 33.42 8.66 15.63 14.47 9.46 22.17 12.04 Assessed val- uation of taxed real property and improve- ments. 1 $3,332,536 4,871,085 2, 248, 246 1,694,818 1,096,380 1,751,643 1,439,461 2,165,892 1,415,786 1,069,644 456,972 2,352,991 1,745,237 9,832,900 1,543,827 820,351 1,117,064 4,576,285 1, 686, 346 3,722,935 1,249,736 414,967 Estimated land area (acres). 366,720 309, 120 350,080 589, 440 247,680 264, 320 302,080 339, 840 358,400 237,440 264,080 369,040 176, 6« 538,240 276,480 213,760 211,200 382,080 459,520 250,880 213, 760 193.280 NORTH DAKOTA. Allred Barnes Benson Billings Bottineau. Burleigh . . Cavalier. , Dickey.. Eddy Emmons Foster Grand Forks. Griggs Kidder Lamoure. . Logan McHenry. . Mcintosh. McLean... Mercer... Morton.. Nelson... Oliver Pembina . Pierce Ramsey. . Ransom. . Richland. Rolette.. Sargent . Stark... Steele... Stutsman. Towner... Traill Walsh Ward Wells Williams TJnoTganized counties. !i$346,122,570 12,282 12, 790, 300 6,996,660 912, 151 8,206,011 7,726,074 37,551,915 11,141,786 6, 774, 729 3,567,769 3,749,562 19,540,076 26,516,176 6,002,751 2,837,304 7,352,957 1,648,366 4,637,021 3,771,160 4, 038, .531 2,844,286 7,850,003 7,801,782 985,558 15,927,951 4, 214, 646 10,186,020 6,5.53,784 21,354,490 3,585,348 4,714,476 4,130,655 8,302,397 10,190,167 6,885,145 17,856,648 18,741,448 8, 454, 815 7,751,011 1, 183, 457 1,935,922 $338, 510, 348 12,282 12,461,623 6, 768, 425 898, 236 8,075,882 6,981,704 36, 646, 267 10,944,070 5,699,061 3, 495, 447 3,709,031 19,449,312 25,505,832 5,911,815 2,783,220 7,259,973 1,540,380 4,587,602 3, 733, 668 4,016,129 2.838,910 7,682,961 7, 668, 620 983,046 15,588,241 4, 167, 429 9,886,107 6, 403, 619 20,928,778 3, 534, 1.50 4,624,639 4,027,673 8,228.826 9,918,474 6,759,795 17,549,745 18,354,910 8,297,375 7,621,146 1, 140, 424 1,935,922 $7,612,222 328, 777 228, 235 13,916 130,129 744,370 905, 648 197,716 175,668 72,312 40,531 90,764 1,010,344 90,936 64,084 92,984 7,986 49,619 37, 482 22,402 5,376 167,042 133,262 2, 513 339,710 67, 217 298,913 160,265 426, 712 61, 198 89,837 102,982 73,571 271,693 126,360 306,903 386,538 157, 440 129,865 43,033 13.27 7.92 0.23 11.28 7.19 33.49 11.51 7.87 3.78 47.63 27.94 12.86 3.17 10.01 2.47 4.94 6.89 1.88 2.30 2.69 12.31 2.12 21.96 6.63 13.26 11.85 23.09 5.94 8.53 1.08 18.02 6.93 10.27 32.00 22.39 1.97 9,34 0.53 $103,611,398 , 44,917,120 4,094 4, 153, 841 2,051,038 381,579 2, 447, 237 2,144,956 11,068,036 3,316,386 2,248,619 1,165,149 1,113,823 6,483,104 7,739,040 1,970,605 927.740 2, 180, 172 620,624 1, 390, 152 933, 417 1,404,241 567, 782 2, 686, 350 2,323,794 442, 813 3,819,711 1,259,827 2,995,790 2,036,448 6,342,054 1,178,060 1,536,425 1,026,636 2,324,627 3,621,203 2, 148, 696 4,288.794 5.244,260 2,514,356 2,540,382 285, 106 586, 643 963,840 883,200 3,936,000 727,680 1,075,200 1,121,280 967, 680 733, 440 414,720 992,000 410,240 916, 480 467,200 894.720 734, 720 627,200 939,620 640,000 2,142,720 1,235,200 3,033,600 633,600 466, 280 725, 760 645, 120 768,000 6.52,960 924.800 603,520 .552.960 3,841.280 460,800 1,469,440 670, 720 558,080 837.120 4,281,600 829,440 2,247,680 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. ' Exclusive of property not distributable into counties.' 932—07- 114 WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. OHIO. Adams AUen Ashland . . . Ashtabula , Athens Auglaize . Belmont . Brown.. . Butler... Carroll . . . Champaign . . Clark Clermont . . . . Clinton Columbiana . Coshocton. . . C^a^vf ord Cuyahoga . . . Darke Defiance Delaware . Erie Fairfield . . Fayette... Franklin . . Fulton.... Gallia Geauga. . . Greene. . . . Guernsey.. Hamilton. Hancock. . Hardin ... Harrison.. Henry Highland . Hocking. . Holmes. . . Huron Jackson... Jefferson . . Knox Lake Lawrence. Licking.. . Logan .... Lorain Lucas Madison . . . Mahoning. Marion. Medina . Meigs. . . Mercer . . Miami. . Monroe Montgomery . Morgan Morrow Muskingum . . Noble Ottawa Paulding Perry Pickaway Pike Portage . . Preble... Putnam . . Richland . ESTIMATED TRUE VALUE OF SEAL PEOPEKTY AND IMPROVE- MENTS. 1 Aggregate value. Total. 83,383,834,608 7,727,071 30,98.5,106 14,065,704 31,539,280 27,749,339 20,280,967 28,624,225 12,763,844 40, .507,966 8,356,069 18,825,171 47,878,693 12,164,462 16,350,758 46,264,130 15,070,530 24,064,122 546,684,960 29,677,284 18,169,792 16,820,166 31,700,901 21,935,943 16,468,606 162,326,748 18,485,977 8,842,824 9,850,845 24,526,094 16,090,652 517,470,023 28,912,638 20,919,835 10,915,999 25,992,130 15,421,599 6,983,562 12,915,082 24,271,026 10,652,692 21,995,497 16,051,918 19,012,771 16,905,818 29,084,997 16,904,151 41,4.58,718 218,632,803 19,2.34,804 57,818,565 24,301,791 14,727,346 8,707,861 20,090,326 29,461,979 9,873,751 111,649,661 9,019,3.32 12,443,057 34,609,726 8,763,702 16,469,220 19,444,888 11,438,632 22, 445,. 582 5,946,974 19,296,989 17,881,839 21,339,764 29,814,384 Ross '• 21,773,445 20,705,938 1,067,507 50.63 11,408,230 430,080 Sandusky I 30,492,546 29,111,213 1,381,333 115.08 10,742,145 264,960 Scioto 13,123,300 1 12,299,333 823,967 35.17 7 833 970 373 120 Seneca 1 30,739,657 28,853,866 1,885,801 87.97 15,186,240 349,440 .Shelby 15,687,110 14,629,220 1,057,890 59.93 9,259,000 261,760 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states are classed as real property. 83,129,981,960 30 13 3o; 26 19, 26 12 38; 7 17 44 11 15 43 14 22 521 28 17 20, 15: 141 17, 7: 9 23: 15, 437 26 19 10 25 14, 6 12: 22: 10: 20 15 17 15 15 38: 207: 18: 53; 23 14: 8: 19: 27; 9 101 8 11 32 415,988 262,320 205,731 070,797 723,576 138,620 061,264 242,808 063,510 799,620 645,591 254,368 770,938 763,194 737,978 228,200 758, 741 167,971 462,967 399,291 436,785 617,288 004,881 769,715 222,087 834,699 609,367 442,971 497,019 136,769 312,206 542,479 940,928 066,985 380,541 733,340 619,477 318,208 490, 144 173,085 363,581 090,490 684,685 688,696 619,281 817,781 190,919 198, 403 467,678 076, 160 279,419 094,038 222,076 249,962 391,085 477,928 383,438 .598,256 941,624 949, 186 497,241 818,596 024,530 531,666 451,421 675, 101 250,651 036,698 643,180 789,388 Exempt. $253,882,648 311,083 732,786 869,973 1,468,483 1,025,763 1,142,347 2,562,961 521,036 2,454,466 566,449 1,179,580 3,624,326 393,624 687,564 2,526,152 842,330 1,305,381 25,526,989 1,224,317 770,501 1,383,381 2,083,613 1,931,062 708,891 21,104,661 651,378 1,233,457 407,874 1,029,076 953,883 80,157,817 2,370,169 978,907 859,014 611, .589 688,259 364,086 596,874 1,780,882 479,607 1,631,916 961,428 1,328,086 1,217,122 1, .565, 716 1,086,370 3,267,799 11,434,400 767,226 4,792,415 1.022,372 633,607 485,786 840,364 2,070,894 395,823 10,266,223 421,076 501,533 1,660,540 266,461 650,625 420,368 906,966 994,161 271,873 1,046,338 846,141 696,684 2,024,996 Average value per acre. S129. 78 21.18 118. 37 61.83 69.51 88.67 80.02 84.71 42.61 140. 03 33.82 70.20 185.63 41.32 61.71 138. 76 41.46 94.71 1,916.24 77.93 67.92 58.80 196. 78 65.41 62.16 479. 46 72.57 30.57 37.54 92. 34 48.07 1,967.27 83.97 67.68 43.51 93.79 43.97 25.92 47.69 75.10 40,50 87.01 46.97 131. 45 59.09 67.83 57.92 132. 20 998. 87 62.74 212. 75 92. 61 53.27 33.76 68.99 113. 11 34.44 377. 60 34,63 48.24 81.94 34.93 100.91 73.21 43.28 67.97 20.03 67.87 67.65 68.33 ' 93. 17 Assessed val- uation of taxed real property and improve- ments. 1 $1,451,067,020 3,486,950 15,626,160 8,576,150 13,857,810 6,073,540 8,902,690 16,087,200 6,612,132 23,203,360 5,454,280 11,239,230 22,811,530 7,976,750 8,966,360 20,165,760 8,519,880 12,673,890 184,164,760 16,936,290 9,470,420 10,539,960 12, 124, 170 8,804,310 72,794,890 6,066,190 . 3,882,330 4,812,090 11,9"7,421 7,925,010 209,240,290 14,270,150 8,902,200 6,346,970 7,714,450 8,007,250 3,459,106 5,379,130 11,301,680 4,634,100 14,340,560 10,265,640 7,859,860 5,684,310 16,677,880 10,205,020 15,095,225 .59,369,170 9,875,710 25,517,380 11,032,900 7,. 577, 440 4,646,240 7,921,795 17,336,130 4,269,337 63,642,030 4,704,857 6,869,955 16,557,380 3,967,650 5,344,120 5,435,580 6,751,068 12,061,360 3,057,290 10,027,830 10,920,960 8,495,136 15,879,650 Estimated land area (acres). 26,073,600 364,800 261,760 271,360 483,760 312,960 263,440 337,920 299,620 289,280 247,040 268, 160 257,920 294,400 264,960 333,440 363,620 254,080 285,440 380,800 267,520 286,080 161,920 335,360 264,960 338,560 254,720 289,280 262,400 266,600 334, 720 263,040 344,320 309,120 260,880 277,120 350,720 269,440 271,360 323,200 263,040 252,800 341,760 144,640 286,080 428,800 291,840 313,600 218,880 306,560 272,000 262,400 276.480 267,920 291,200 260,480 286,720 295,680 260,480 257,920 422,400 260,880 163,200 265,600 264,320 330,240 269,440 333,440 264,320 312,320 320,000 VALUATION OF NATIONAL WEALTH. 115 Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. OHIO— Continued. Stark Summit Trumbull... Tuscarawas. Union Van Wert... Vinton Warren Washington Wayne Williams Wood Wyandot . . . ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS. 1 Aggregate value. Total. S71, 104,230 50,232,082 36, 195, 181 24,518,407 14,982,828 21,633,458 4,333,151 16,923,039 23,260,248 29,505,279 16,922,412 42,742,601 17,535,974 Taxed. S64, 743, 100 46,111,498 33,506,690 22,903,747 14,349,6.52 20,726,240 4,104,462 16,161,642 21,323,449 27,598,466 16,110,692 41,313,023 16,764,646 Exempt. 86,361,130 4,120,584 1,688,491 1,614,660 633,276 907,218 228,689 761,397 1,936,799 1,906,813 811,820 1,429,578 771,328 Average value per acre. $198. 04 192. 37 85.93 68.17 63.94 83.46 16.47 63.72 57.97 86.66 59.66 108. 07 65.55 Assessed val- uation of taxed real property and improve- ments.' 530,977,660 27,447,320 14,197,750 13,239,160 8,541,400 7,428,760 2,042,021 8,620,025 11,464,220 13,730,580 6,745,800 15,689,820 8,641,670 Estimated land area (acres). 359,040 261,120 409,600 359,680 277,760 259,200 263,040 265,600 401,280 340,480. 286,880 395,520 267,520 OKI.AHO.MA. The territory . 2 3199,246,418 Beaver Blaine Caddo Canadian. Cleveland . Comanche . Custer Day Dewey Garfield Grant Greer Kay Kingfisher. Kiowa Lincoln Logan Noble Oklahoma. Pawnee Payne Pottawatomie . Roger Mills Washita .Woods. Woodward J .Kansas (Kaw) Indian reservation Kiowa and Comanche Indian reservation . Osage Indian reservation 843,788 4,006,551 5,200,500 10,973,375 7,848,608 8,003,148 2,773,152 309,269 1,312,042 16,067,775 8, 129, 104 9,526,997 12,814,330 11,232,773 5,188,932 9,017,015 10,742,038 6,676,976 32,481,902 4,463,079 5,865,032 7,609,741 1,175,871 3,160,791 11,4.50,463 3,38.5,167 $188,049,991 807,788 3,883,884 5,200,500 10,226,175 7,337,675 8,003,148 2,473,192 294,402 1,248,042 14,309,775 7,819,104 9,266,664 12,342,330 10,483,440 .5,188,932 8,706,348 9,442,038 6,293,175 30,399,236 4,128,012 5,137,032 6,984,408 1,113,204 3,059,468 10,991,796 2,910,234 36,000 122,667 747,200 510,933 299,960 14,867 64,000 758,000 310,000 269,333 472,000 749,333 310,667 1,300,000 382,800 2,082,667 336,067 718,000 626,333 62,667 101,333 458,667 474,933 $8.06 0.23 6.66 6.44 21.35 22.60 4.34 4.33 0.46 2.03 21.68 12. 66 6.22 22.37 19.70 6.87 14.66 22.41 16.63 71.18 12.86 12.05 15.05 1.54 5.00 6.51 1.61 $47,167,806 403,894 970,971 1,040,100 2,046,235 1,467,635 2,000,787 1,236,696 98, 134 416,014 2,861,965 1,964,776 2,316,666 2,468,460 2,096,688 1,297,233 2,176,587 3,147,346 1,258,635 6,079,847 1,032,003 2,064,813 2,328,136 556,602 1,223,783 3,663,932 970,078 24,719,360 3,672,960 602,240 955,620 .513,920 348,800 1,843,200 640,640 668, 160 646, 120 695,040 642,660 1,631,520 572,800 670,240 7.56.840 615,040 479,360 403,840 456,320 346,880 486,760 .505,600 762,240 632,320 1,7.59,360 2,108,800 99,200 2,971,620 1,470,720 OREGON". Baker Benton Clackamas . Clatsop Columbia.. Coos Crook Curry 'Douglas. Gilliam . . ^Grant Barney... Jackson . . . 'Josephine. Klamath,. 2 $489, 050, 550 9,637,287 9,062,894 28,823,148 12, 150, 110 5,795,291 7,400,419 6,113,408 2,682,136 18,539,094 4,734,046 2,637,573 13,. 570, 113 18,005,501 4,713,915 4,267,616 9,204,061 25,272,891 2,365,602 17,346,072 6,517,000 Lake I'Lane , , 'Lincoln. „ 'Linn 'MAlheur .' 1 Exclusive ot railroads, street railways, telegraph and telephone systems, privately owned watenvorks, and privately owned central electric light and power stations, which in certain states are classed as real property. 'Exclusive ol property not distributable into counties! $455,314, 526 8,869,719 8,780,082 28,361,767 11,464,122 5,741,752 7,250,232 5,061,591 2,667,257 18,347,667 4,691,190 2,681,285 13,519,632 17,741,581 4,627,835 4,239,159 3,666,899 24,682,004 2,313,131 16,925,499 5,452,182 $33,736,025 667,668 272,812 471,381 685,988 63,539 1.50,187 61,817 14,878 191,427 42,856 66,288 .50,481 263,920 86,080 28,467 6,638,162 590,887 .52,471 420,. 573 64,818 6.65 20.89 24.20 23.16 13.38 7.33 1.03 2.88 5.96 6.59 0.90 2.12 10.34 4.37 1.14 1.84 9.02 3.67 11.73 0.88 $137, 124, 130 2,676,160 3, .582, 245 8,176,250 3,821,374 1,872,107 2,773,616 1,687,197 687,792 4,397,811 1,563,730 1,158,046 1,390,060 3,502,780 1,393,180 2,489,230 1,273,766 6,788,230 843,285 6,343,890 1,122,310 61,188,480 1,456,000 433,280 1,191,040 524, 800 433,280 1,009,920 4,963,840 930,660 3,111,040 718,720 2,918,400 6,391,040 1,741,440 1,077,760 3,746,660 6,013,760 2,803,200 645, 120 1,479,040 6,261,760 116 WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904^Continued. OREGOX— Continued. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS. 1 Aeaessed val- uation ol taxed real property and improve- ments. 1 COUNTY. Aggregate value. Average value 1 per acre. land area (acres). Total. Taxed. Exempt. Marion $28,668,666 4,250,141 151,003,062 11,227,5.35 4,507.199 9,441,193 24,186,987 10,639,091 3,075,778 9,468,941 13,166,140 1,521,520 11,176,121 $24,350,637 4,174,809 133,701,546 10,968,725 4,447,139 9,375,627 23,697,310 10,394,699 3,028,630 8,960,140 12,976,393 1,474,605 10,891,879 $4,318,029 75,332 17,301,516 258,810 60,060 65,566 589,677 244,492 47,248 508,801 180,747 46,916 284,242 $38.29 i 3.29 549.98 25.03 9.57 13. 18 12.13 6.28 ; 1.73 5.00 28.75 ! 1.36 ! 24.56 1 $7 754,980 1 748,800 Morrow 1,391,603 i 1,293,440 43,004,625 ; 274,560 3,189,510 448,640 1 341,520 471.040 Multnomah Pollf Sherman Tillamook . 2,256,383 5,610,815 2,565,934 1,009,510 3,122,000 3,933,129 589,842 4,013,220 716,160 1,994,240 2,013,440 Umatilla Union Wallowa 1,781,760 Wasco 1,895,680 457,600 Washington Wheeler 1,117,440 455,040 Yamhill PENNSYLVANIA . The state . Adams Allegheny... Armstrong. Beaver Bedford Berks Blair Bradford . Bucks Butler Cambria . Cameron . Carbon . . . Center... Chester. . Clarion . . . Clearfield . Clinton.. . Columbia. Crawford . Cumberland . Dauphin Delaware . . . . Elk Erie Fayette. . Forest . . . Franklin. Fulton... Greene . . . Huntingdon . . Indiana Jeilerson Juniata Lackawanna. Lancaster. Lawrence.. Lebanon. ., Lehigh Luzerne Lycoming. McKean . . . Mercer Mifflin Monroe Montgomery Montour Northampton Northumberland . Perry Philadelphia. Pike Potter SchuylkiU Snvder $6,591,055,583 22,808,011 1,150,641,286 30,359,710 43,935,331 18, 696, 734 142,736,261 72,161,892 40,233,089 63,524,353 36,855,936 69,760,407 3,014,437 25, 390, 861 29,447,656 86,229.974 19,259,135 39.793,649 17,216,044 22,785,273 42,786,341 38,229,663 92,974,766 91,223,149 15,844,562 80,740.869 112,376,607 5,373,409 40, 457, 343 3, 383, 648 30,598,665 18,033,994 34,313,958 25,712.8.39 8, 107. 238 172,316,741 149,150,694 46.717,176 52,940,272 73.465,400 356,951,482 46,096,646 29,983,637 47, 106, 396 15, 318, 354 10,561,969 140,842,966 14,264,611 78,407,693 65. .521, 069 11,755.038 2,035,428,837 4,935.592 18,243.109 103.713,439 10,974.795 $5,931,076,996 ' $659,978,587 21,081,346 1,023,069,900 28,805,061 41,279,192 17,850.298 132,017.621 67, 132; 195 37,782,272 59,229.462 34,402,797 64, 18:1, 560 2, .576, 587 20,891,061 25,781,162 82, 378, 164 17, 405, 549 37,449,525 15, 394, 313 20,980,872 40, 103, 762 36,332,923 84,053,755 85,946,832 14,263,248 71,770,350 108,894,046 5,207,129 38,910,894 3,279,698 29,670,288 14,827,905 31, 744, 361 24,585,450 7,742,458 154,316,693 141,464,276 42,362,216 60,772,978 69,163,298 340,330,248 41,128.737 28,320,728 45.137,638 14,040,365 9,873.915 131,190.381 8, 704, 421 70,460.256 55,948,450 10,955,245 1,740,589,065 4,706.369 17.695,946 96,247,.'ilO 10, 370, 646 1,726,665 127,571,386 1,654,6.59 2,656,139 846,436 10,718,640 5,029,697 2, 440, 817 4,294,891 2, 463, 133 5,576,847 437,850 4,499,800 3, 666, 494 3,851,810 1,853,586 2,344,024 1,821,731 1,804,401 2,682,579 2,896,740 8,921.011 5,276,317 1,581,314 8,976,519 3, 482, 561 166,280 1.546,449 103,950 928, 377 3,206,089 2,569,597 1,127,389 364,780 18,000,048 7,686,418 3,364,961 2, 167, 294 4,302,102 15. 621 ,,234 3,967,908 1,662,809 1,968,758 1,277,989 688,054 9,652,.'i85 6,560,190 7,947,437 9,572,619 799,793 294,8,39,772 230.223 547, 163 7.465,929 604, 149 $229. 71 66.36 2,371.87 74.12 161. 15 27.30 255. IS 212. 74 66.14 160.09 75.28 160.30 12.56 99.18 40.72 177.28 53.17 54.49 30.16 74.17 66.54 111. 44 282. 63 800.77 32. .58 161. 34 213.09 19.99 86.48 12.71 81.31 29.98 65.38 64.80 31.83 572.86 242.76 198. 43 223.57 349. 97 611.18 56.83 48.00 108. 24 58.24 26.20 439.26 166. 96 331. 11 218.29 32.74 ;24, 464. 29 12. 44 27.17 205.39 ! 53. 59 $3,476,059,800 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, stations, which in certain states are classed as real property. 11,171,480 682,046,600 10,908,820 27,519,461 8, 168, 460 76,855,681 30, 499, 189 19,873.370 33, 803. 227 21,319,660 32,091.780 1,004,935 5,222.964 10,910.265 51,448,269 7,729,886 17,100.732 6, 190, 861 11,211.474 19,562,637 21,258,844 52,280.360 51,475,597 4,488.727 42,041.496 54,447.023 2, 241,. 533 18,307,037 1,972,471 22,913.100 6,889,8.55 11,918,042 12,094,006 4, 326,. 317 34,972,583 84,995,136 I 23,566,721 : 31,104,612 46,108,865 117,989,864 ' 19,146,710 7,701,737 , 30.091,759 8,436,144 6,564,963 86,310,475 4,804,925 ! 46,973,504 ; 28,533,773 , 7,130,294 I 1,160,392,710 I 1,892,787 10,492,990 45,748,288 4.346.121 I 28.692,480 343,680 485,120 409,600 272,640 684,800 559,360 339,200 729,600 396,800 489,600 435,200 240,000 256.000 723,200 486,400 362,240 730,240 570.880 307.200 652,800 343.040 328.960 113.920 486,400 500,480 527,360 268,800 467,840 266.240 376,320 601,600 624,800 396.800 254.720 300,800 614,400 230,400 236,800 209.920 582,400 793,600 624.640 435,200 263,040 403,200 320,640 90,880 236,800 300,160 359.040 83.200 396,800 671,360 504,960 204.800 and privately owned central electric light and power VALUATION OF NATIONAL WEALTH. 117 Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPR4)VEMENTS, BY COUNTIES: 1904— Continued. PENNSYLV ANIA—Continued . ESTIMATED TRUE VALUE OF HEAL PROPEKTY AND IMPROVE- MENTS. ^ Assessed val- uation of taxed real property and improve- ments. ' COUNTY. .Aggregate value. Average value per acre. $46.88 17 88 40.20 43.00 65.33 96.38 41.19 237.03 28.90 184.56 38.50 161. 11 land area (acres). • Total. Taxed. Exempt. Somerset $31,204,197 6,379,666 21.171,940 32,472,792 13,213,131 41.390,8.37 22,672,200 126.912,695 15,425,079 126, 203, 365 10,078,272 90,222 604 $29,673,088 4,940,524 19,216,104 30,695,394 12,297,662 36,732,668 19,291,250 119, 468, 689 14,780,117 121,478,884 9,674,136 83,246,184 $1,631,109 439, 142 1,955,836 1,777,398 916, 679 4,668,169 .3,380,950 6,464,006 644,962 3,724,481 504, 136 6,976,420 $16,099,381 1,641,669 3,876,615 13,609,392 7,342,699 23,497,950 10,532,186 79,639,126 4,009,713 69,416,506 3,359,759 45,436,686 666,600 Sullivan 300,800 526,720 765,200 202, 240 Venango 429,440 Warren 560,400 531,200 Wayne 633, 760 678. 400 261, 760 YOTk.. .;;;;:;:::::::::::::::::::::::::::::::::::: 660,000 RHODE ISLAND. The state Bristol Kent Newport Providence Washington.. . $523,417,256 13,765,650 24,015,634 66,431,852 391,986,811 27,218,309 $468,548,447 12,242,719 23,198,008 60,816,599 347,073,264 25,217,857 $54,-868,809 1,622,931 817,626 5,615,2.53 44, 912,. 547 2,000,462 $766.48 $362,181,393 9,794,176 17,442,111 46,726,766 260,304,948 18,913,393 682,1 16,000 108, 160 74,880 263,040 211,840 SOUTH CAROLINA. Abbeville. Aiken Anderson . Bamberg - Barnwell.. Beaufort... Berkeley. . . Charleston. Cherokee... Chester Chesterfield. Clarendon. . . Colleton Darlington. . Dorchester.. Edgefield Fairfield Florence Georgetown. Greenville — Greenwood . Hampton.. . Horry Kershaw Lancaster. . . Laurens... Lee Lexington . Marion Marlboro Newberry Oconee Orangeburg. . . Pickens Richland Saluda Spartanburg.. Sumter Union Williamsburg- York $262,768,767 $232,737,076 $20,029,691 $12.95 $108,254,037 19,616,800 6,386,295 6,950,691 11,293,996 2,680,993 4,868,635 4,986,468 6,3.52,643 10,997,200 2,616,545 4,554,556 398,827 598,048 296,796 64,448 304,080 12.34 9.91 23.32 11.54 8.73 2,865,786 4,263,519 3,676,313 1,200,250 2,471,375 436,480 701,440 483,840 232,320 556,800 4,008,329 2,580,284 40,631,876 3,645,590 4,589,156 3,810,779 2,405,890 35,210,360 3,296,066 4,216,015 197,550 174,394 5,421,516 249, .524 373,141 6.64 3.06 86.48 16. 35 12.11 1,895,910 1,202,945 14,489,860 1,801,129 2,298,306 603,620 842,240 439,680 231,040 378,880 2,493,213 3,460,782 3,725,273 5,443,904 2,657,523 2,386,793 3,346,673 3,. 529, 989 5,223,304 2,612,791 107,420 115,209 195,284 220,600 44,732 4.73 7.62 4.31 14.74 7.36 986,866 1,593,130 1,597,280 2,301,015 1,209,630 626,720 454,400 864,640 369,280 360,960 3,747,751 3,728,478 4,692,929 4,198,691 12,606,112 3,466,628 3,456,418 4,494,402 3,837,564 11,967,792 281,123 272,060 198, .527 361,127 .537,320 8.19 7.51 11.64 7.93 26.23 1,980,930 1,907,174 2,416,345 1,862,895 4,846,260 467,600 496,640 403,200 629,280 476,800 6,076,052 3,941,249 2,580,609 3,060,788 3,332,123 4,890,022 3,863,226 2,514,081 2,835,862 3,188,332 186,030 78,023 66,528 224,926 143,791 16.02 6.68 3.75 6.98 10.39 2,643,255 1,222,640 969,573 1,890,675 1,362,. 535 316,800 599,040 688,000 438,400 320,640 6,160,283 3,153,464 6,889,118 3,163,464 4,886,654 6,392,246 271,166 14.07 12.47 8.92 10.40 2,915,406 1,401,536 1,865,135 2,697,150 437,760 252,800 666,400 635,520 5,053,244 6,607,916 166,690 215,670 6,651,662 5,388,707 i 4,278,396 ; 9,972,992 6,417,506 5,104,400 4,129,351 9,576,416 234,056 284,307 149,044 396,576 20.42 14.88 10.43 11.69 1,927,179 2,916,800 1,764,680 3,845,950 325,760 362,160 410,240 860,800 2,986,720 16,064,453 2,820,051 12,817,389 2,893,354 11,376,284 2,779,692 11,731,762 93,366 4,679,169 40,369 1,086,627 8.79 41.46 10.06 26.28 1,060,332 6,652,213 1,418,210 5,865,881 339,840 387,200 280,320 487,680 5,. 529, 164 3,867,843 3,330,476 6,934,796 5,121,222 3,607,202 3,204,832 6,416,286 407,942 2,50,641 125,644 518,511 15. 24 12.18 5.25 16.20 2,695,380 1,606,660 1,405,628 3,273,616 362,880 316,800 634,240 428,160 ' Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and privately owned central electric light and power stations, which in certain states arc classed as real property. 118 WEALTH, DEBT, AND TAXATION. Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROYEMENTS, BY COUNTIES; 1904— Continued. SOUTH DAKOTA. TENNKSSEE. ESTIMATED TBUE YALUE OF REAL PKOPEETY AND IMPKOVE- MENTS. ' Assessed val- uation of taxed real property and improve- ments.! COTJNTY. Aggregate value. Average value per acre. land area (acres) . Total. Taxed. Exempt. The state !J338,90U,74O 8330,131,096 SS, 8.35, 644 $6.89 $152,667,334 49,195,520 934,400 4,038,468 5,981,403 8,173,072 11,989,629 13,107,025 3,813,079 518,499 1,748,571 1,968,508 7,599,691 6,681,799 9,632,836 8,719,350 1,976,966 7,486,663 7,253,604 7,042,600 3,935,872 5,730,952 8,024,692 11,717,747 12,619,835 3,716,993 484,259 1,719,574 1,938,328 7,536,716 5,560,800 9,362,788 8,533,268 1,889,262 7,193,599 7,096,628 6,924,513 102,686 250,451 148,380 271,782 487,190 96,086 34,240 28,997 30,180 62,975 120,999 170,048 186,082 87,704 293,064 166,976 117,987 8.72 7.36 22.44 22. 93 11.74 7.37 1.68 0.36 4.02 10.67 9.12 36.51 17.33 1.92 24.07 10.52 17.72 1,865,342 3,745,720 4,665,466 5,716,974 6,373,664 1,659,372 326,008 690,592 1,174,744 2,446,288 2,766,567 3,852,999 3,781,828 544,456 2,596,967 3,496,876 3,427,977 463,360 Beadle 812,800 Bonhomme 364,160 522,880 1,116,800 Brule 517,120 Buffalo •- ... 309,120 5,013,760 Campbell 489,600 Charles Mix : 718,720 Clark 622,720 Clay 261,120 503,040 1,031,680 311,040 689,280 397,440 1,420,160 Douglas Edmunds 6,832,729 3,176,012 1,894,685 3,602,034 8,462,753 2,015,177 6,019,290 4,522,714 4,663,879 4,180,982 11,306,899 4,794,674 1,971,887 8,672,367 8,613,482 17,215,803 13,812,936 1,691,278 7,692,767 1,940,672 4,193,651 2,071,259 5,761,701 3,084,920 1,762,132 3,528,933 8,309,475 1,999,692 5,934,635 4,421,726 4,551,119 3,714,346 11,168,102 4,743,799 1,885,638 8,501,769 8,318,510 16,786,484 13,204,997 1,583,609 7,668,990 1,901,572 4,128,133 1,994,857 81,028 91,092 132,453 73,101 153,278 15,485 84,755 100,988 112,760 466,636 138,797 50,875 86,349 170,598 194,972 429,319 607,939 7,669 123,767 39,100 65,518 76,402 20.48 4.22 1.68 5.67 19.05 3.14 17.32 4.98 14.99 8.54 21.62 8.56 5.62 16.26 24.23 33.06 37.28 0.72 20.90 2.65 7.46 1.08 2,122,030 1,623,642 688,333 1,809,709 3,676,759 666,564 2,952,606 3,092,116 2,188,038 1,885,465 6,004,356 1,395,235 1,461,657 3,778,564 4,076,250 8,393,242 5,260,956 667,099 3,456,160 1,377,951 1,749,209 949,932 284,800 752,640 1,124,480 Faulk Grant 646,400 444,160 642,560 347,620 Hand 907,520 311,040 489,600 622,880 560,000 j£ra.uid - Kingsbury 350,720 533,760 351,360 Lawrence 620,960 370,660 2,211,840 368,000 McPherson Marshall Meade - 733,440 563,200 1,921,920 900,480 ]y;j^ei' 6,723,338 21,956,212 8,801,158 1 4,370,744 2,880,125 6,266,047 5,401,749 9,514,374 1,301,601 1,550,116 12,486,678 11,636,538 2,474,939 6,642,960 20,902,783 8,666,591 4,285,419 2,836,107 6,118,053 6,334,321 9,264,092 1,285,341 1,513,183 12,276,302 11,401,911 2,445,704 80,378 1,053,429 134,567 85,325 44,018 147,994 67,428 250,282 16,260 36,933 210,276 234,627 29,235 15.72 42.78 2(i.60 2.63 5.00 8.88 14.27 9.79 0.42 2.30 31.27 40.68 6.19 1,966,188 8,531,748 3,768,083 1,687,173 1,227,752 3,203,169 2,269,924 4,850,310 428,447 1,315,811 5,072,862 4,043,231 1,221,608 364,160 513,280 330,880 1,661,440 576,000 705,280 368,640 971,520 3,124,480 673,280 399,360 i urner . . 286,080 476,800 785,920 985,600 9,823,848 9,327,564 496,284 29.81 4,687,449 329,600 The state. Anderson . Bedford... Benton-. Bledsoe- . . Blount 2J667,604,977 2,844,626 8,237,609 1,703,020 2,006,655 4,481,984 3,493,274 4,103,076 2,017,462 4,896.857 2,983,697 $511, 385, 561 Bradley Campbell Cannon Carroll Carter I Exclusive of railroads, street railways, telegraph and telephone systems, privately owned waterworks, and pnvatoly owned central electric light and power stations, which in certain states are classed as real property. 'Exclusive of property not distnbutable mto counties. 2,649,202 7, 889, 253 1,634,962 1,951,148 4,342,043 3,201,138 4,008.778 1,954,571 4,650,986 2,913,313 S46, 119, 416 S20. 90 195, 424 12.70 348, 356 26.32 68,058 6.19 55,507 1 7.84 139,941 12. 69 292,136 16. 79 94,298 13. 44 62,891 9.70 244,871 12.26 70. 384 13. 51 $312, 616, 375 1,766,135 4,004,697 1,001,186 617, 452 2, 346, 250 1,788,346 2,727,060 1,229,290 2,716,870 1,120,505 224,000 312,960 275,200 256,000 353,280 208,000 305,280 208,000 399,360 220.800 VALUATION OF NATIONAL WEALTH. 119 Table 20.— ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVEMENTS, AND ASSESSED VALUATION OF TAXED REAL PROPERTY AND IMPROVEMENTS, BY COUNTIES: 1904— Continued. TENNE.SSEE— Continued. ESTIMATED TRUE VALUE OF REAL PROPERTY AND IMPROVE- MENTS. ' Assessed val- uation of taxed real property and Improve- ments. 1 Estimated land area (acres) . COUNTY. Aggregate value. Average value per acre. Total. Taxed. Exempt. Cheatham $2, 194, 521 1,281,385 2,389,828 1,277,709 3, 276, 321 3,794,361 2,766,324 2,289,864 78,966,284 1,420,354 2, 473, 808 2,702,370 7,766,674 4, 786, 263 1,027,665 6,207,688 9,710,708 7,662.026 2,066,674 6,696,360 1,751,856 3,299,047 22,361,683 1,441,800 3, 493, 670 3,157,225 4, 123, 669 4,715,042 1,978,390 5,546,983 3,502,664 945, 740 2,881,574 2,164,282 1,141,772 4,205,906 2, 390, ,399 33,233,274 3,173.689 5,086,366 2.122,214 893,685 6,647,833 2, 447, 675 3,624,315 1,951,328 1,661,028 8, 110, 581 3,267,438 5,020,238 13,976,673 1,544,041 4,547,488 13,355,744 1,167,069 1,522,140 10, 108, 272 1,418,862 1,719,059 588,046 2,020,688 1,953,103 3,081,254 4,694,969 7,439,084 9,524.718 1,749,872 1, 166, 309 3,669,935 71,877.733 4,001,323 2,166,164 7,337,624 7, 128, 680 6,533,270 1,308,265 784,702 1,319,611 $2,119,346 1,187,575 2,320,941 1,247,870 3.160,064 3,652,787 2, 636, 170 2,211,480 65,489,790 1,348,274 2,388,096 2,638,044 7,324,512 4,575,260 1,000,042 4,669,250 9,199,119 7,123,864 2,018,963 6,463,766 1,651,950 3,094,673 19,339.408 1,391,401 3,066,808 3,061,878 3,996,480 4,483,433 1,886,064 6,235,367 3,484,220 888,570 2,776,263 2, 132, 132 1,115,590 4,129,586 2,335,682 30,662,494 3,123,345 4,928,264 2,049,233 876, 433 6, 404, 393 2,353,823 3,412,951 1,881,458 1,497,428 7,214,013 3,147,048 4,857,314 13,328,348 1,496,383 4,391,117 10,966,343 1,132,811 1,472,062 9,663,119 1,387,863 1,674,539 672, 379 1,973,113 1,885,263 2,926,112 4, 324, 303 7,127,177 9,138,744 1,711,065 1,147,139 3,431,442 62,260,986 3,959,381 2, 100, 298 7,023,726 6, 862, 600 5,276,962 1,253,961 753,008 1,265,466 S75, 175 93, 810 68,887 29,839 126,257 141,574 131,164 78, 384 13,476,494 72,080 85,712 64,326 432, 162 210,993 27,613 338,438 511,589 538, 162 47,711 232,685 99,905 204, 474 3,022,275 60,399 426,862 96,347 127, 189 231,609 92,326 310,616 78, 444 67, 170 105,311 32, 150 26,182 76, 320 54, 717 2,670,780 50,244 157,092 72,981 17,252 243,440 93,752 211,364 69,870 63,600 896,668 120,390 162,924 648, 225 47,6,58 156, 371 2,389,401 34,258 50,088 455,153 30,989 44, 620 16,667 47, 575 67, 840 166, 142 270, 666 311,907 385,974 38,807 19,170 128, 493 9,626,748 131,942 65, 866 313,898 276, 180 256, 308 54,314 31,694 64, 145 S9.88 6.67 8.05 7.68 12.19 13.41 16.19 6.53 237. 28 7.73 12.00 7.04 24.24 12.10 3.61 13.34 24.28 19.79 10.46 17.01 7.30 31.24 81.83 10.83 8.33 8.40 13.15 14.17 6.00 13.86 8.50 7.39 10.35 10.41 11.18 21.20 12.88 99.86 38,74 17.27 5.62 4.73 17.40 16.63 12.96 6.35 8.71 23.25 10.13 24.90 34.55 11.49 10.64 38.08 12.58 4.40 31.28 4.83 5.17 5.57 7.22 7.10 13.19 16.24 23.26 24.60 4.60 6.93 9.46 146. 05 10.14 6.84 26.66 21.42 20.11 19.10 - 6.49 8.70 $1,044,013 830,472 1,069,090 831,913 1,968,790 1,504,448 1,379,670 1,373,590 43,659,860 774, 870 1,496,666 1,325,650 3.814,860 2,663,940 740, 300 2, 406, 830 5,348,325 4,094,175 1,216,243 2,607,140 759,604 1,886,935 17, 114, 620 444,673 1,946,882 1,695,950 1,945,447 2,668,710 1,319,216 3,116,290 1,824,199 694, 148 1,724,387 1,122,176 604, 449 2,094,148 780, 781 18, 583, 330 1,382,011 2, 784, 330 1,189,800 641,008 3,953,329 1,380,762 1,725,396 1,200,922 978,711 4, 486, 480 1,772,914 2, 625, 575 8,064,500 756, 749 2, 046, .314 5,790,620 658,036 908,646 6,309,228 826, 109 845,727 362, 825 1,896,677 1,327,650 1,752,163 2,479,612 3, 636, 315 5, 407, 541 1,163,990 391,515 1,634,020 46,111,841 2,749,670 1,296,480 3, 494, 391 3,426,2.50 2,495,762 863, 028 301,203 680,358 222,080 192,000 296,960 Clay 166, 400 Cocke . ■ 268,800 Coflee 2,S2,880 170,880 350, 720 Davidson ; . . . . 332,800 183,680 Dekalb ... 206,080 .384, 000 320,000 Fayette 395, 520 284,800 390,400 400,000 387,200 197,760 393,600 240,000 106, 600 273,280 133, 120 Hardeman- Hardin Hawkins 419,200 375,680 313,600 332, 800 329,600 Henry - . . . . . • 400,000 Hickman Houston . . - . . .... 419,200 128, 000 278, 400 208,000 James 102, 400 198, 400 Johnson . . - 185, 600 332,800 81,920 Lauderdale 294,400 377, 600 Lewis - 188,800 382,080 147,200 McMinn . . ... 279,680 364,800 Macon .... 179,200 348,800 322, 560 Marshall i - 201,600 404,480 Meigs 134,400 Monroe J - 427, 520 360, 720 Moore 92,800 Morgan Obion 346,600 323,200 293,760 Perry. .. . 332,800 Pickett 105, 600 Polk. 279.680 276,200 Rhea. . 233,600 Roane 282, 880 320,000 387,200 Scott 380,800 Sequatchie 168, 320 376,320 Shelby 492, 160 Smith.. 213,760 Stewart : 316,800 Sullivan ^ 276,200 Sumner 3.32,800 Tipton. 275, 200 68,480 Unicoi 120,960 Union . 161,680 1 Exclusive of railroads, street railways, telegraph and telephone systems, privately owned water^vorks, and privately owned central ele0 to 1902 it was slightly greater. Only slight changes, however, are recorded in the per capita county debt at, the three periods, 1902, 1890, and 1880, the total variation being only 18 cents. Indelitednenti of minor civil divisions. — To secure any just comparison for the various decades the indebted- ness of citjes, villages, towns, townships, precincts, school districts, and other minor civil divisions must be taken as a unit. In the present report on indebted- ness of cities containing over S,000 inhabitants the school district indebtedness was included with that of the city government proper. In 1870 the report of municipal debt included school indebtedness with that of cities, towns, and other minor civil divisions. The aggregate of this indebtedness in 1870 M'as small — only $328,214,520, or $8.51 per capita. The succeed- ing decade saw a marked increase in this indebtedness, an increase much greater than that in population, and in 1880 the per capita average was $1-1.4:4:. The suc- ceeding decade saw a further increase in this indebted- ness, but one less rapid than that in population, and hence the per capita average decreased from $14.44 to $12.47. The period from 1890 to 1902 recorded a very marked increase in this class of indebtedness, the aggregate outstanding in 1902 being more than four times as great as in 1870, with a per capita average of $18.24, or more than twice that of 1870. If the so- called "contingent debt" of the state of IMassachusetts, incurred for the metropolitan districts and for the various municipalities of the state, were included with the municipal debt, the actual and relative increase of municipal indebtedness would be shown in its true proportion and would exhibit a greater increase than is indicated by the table. The total of such debt would be $1,485,996,368, and its per capita average, $18.91. INTEREST ON ALL PUBLIC INDEBTEDNESS. The interest on the national debt, given on page 137, added to the aggregate interest paj-ment of the state, counties, and minor civil divisions in the fiscal year 1902, as stated on page 142, makes a grand total of interest payments in the United States, in the j-ear mentioned, of $115,206,558. This was an actual average payment of $1.46 for each individual in the nation. DEBT CLASSIFIED BY CHARACTER OF OBLIGATIONS. In the tables of this part, debt oVjligations of the nation, states, and municipalities are classified, first, as "'funded'' and "unfunded." Fimdcd deht. — Under funded debt are included all those permanent and long-term debt ol)ligations issued or assumed b}' the various branches of government which bear a fixed rate of interest, and for the pa}'- ment of whose principal or interest — one or both — the credit of the government is specifically pledged. The funded debt includes obligations grouped by the Bureau of the Census under three heads: "general bonds," "debt obligations on account of pul)lic trusts," and "debt obligations to other civil divisions." XindiQY gc nigral lionds are tabulated all long-term debt obligations known as "bonds," "corporation stock," "certificates," "serial notes," or bj' any other designa- tion, except such as are issued under conditions or for purposes that require tabulation as "special assessment l;)onds," "revenue or tax loans," or "miscellaneous debt obligations." The debt obligations on account of publiv trusts are these which arise when a nation, state, or other civil divi- sion which has received a gift creating a public trust converts the whole or a part of the monev or other property so received to general public uses and as- sumes the annual yjayment of interest on the amount so converted. No debt obligations held by public trust funds, however, are tabulated under the head "debt obligations on account of public trusts" when of a character to be reported under some other group here described. Under debt obligations to other cii:il divisions are tabulated all "loans" made directly from other civil divisions and all debt obligations to such divisions. Floating debt. — Under unfunded or floating debt are included all those debt obligations for the payment of which the credit of the government is not specifically pledged by general law. The greater portion of un- funded debt is of a very temporary character. The unfunded or floating debt includes "special assessment loans," "revenue bonds," "tax loans," etc., "outstand- ing warrants and orders," "judgments," and "miscel- laneous debt obligations." Under these designations the Bureau of the CJensus includes the following classes of municipal debt obligations: Under special assessment loans are tabulated all so- called bonds, certificates, and other long, or short, term obligations which were issued with the distinct under- standing that they were to be paid wholly or in major part from the proceeds of special assessments. XJnd^Y recenue honds^ tax loans^ etc., are tabulated all short-term interest-bearing debt obligations popularly or legally known as "revenue bonds," " revenue loans," "anticipation tax loans," "anticipation tax warrants," "temporary loans," or by any other designation, except such as should be classified liy other rules here set forth, as specialassessment loans and miscellaneous debt obligations. The greater number of loans tabulated under this designation were issued with the distinct 134 WEALTH, DEBT, AND TAXATION. pledge or general understanding that they are to be met from the proceeds of a specific tax levy, either that of the year of issue or of some other j^ear. Among the debt obligations included under this head are overdrafts. Under outstanding mar rants and orders are tabu- lated all warrants and orders, or audits in the nature of warrants, outstanding at the close of the j'ear, except those specificallj' called "tax warrants," "anticipation tax warrants," etc. l^nAev judginei)ts are tabulated all judgments against the state and minor civil divisions outstanding at the close of the year, except those which were rendered in condemnation proceedings for land and are to be met from the proceeds of special assessments and so-called judgments, which represent the final decree of the court authorizing the special assessment levy. Such judgments are tabulated as special assessment loans. Under miscellaneous deht ohligations are tabulated all long-term debt obligations incurred or assumed by the government where the security is that of mortgage on government property. Among those thus tabulated are debt obligations similar to those contemplated by the so-called Mueller certificates of Illinois, mortgages on real propertj^ purchased by the government when the purchase was made subject to such mortgage, and bonds against the property of municipal industries where that property has been purchased subject to such bonds. Unpaid claims. — In the preparation of the Census statistics of the indebtedness of counties and minor civil divisions no account was taken of unpaid claims, for the reason that no correct statement on a comparable basis could be secured of such claims or of the corre- sponding assets in the form of uncollected assets and special assessments. When included in the state publi- cations unpaid claims were allowed to remain in the tables for state debt, as their elimination would affect comparability as much as their retention. INDEBTEDNESS OF THE NATIONAL GOVERNMENT. CHARACTER OF THE NATIONAL DEBT. The debt of the National Government, as shown in Table 2, consists of bonds, notes, certificates, and the national bank-note redemption account. In addition to the bonds, notes, and certificates, the Census report of 1890 included the obligation to the navy pension fund and matured interest on the public debt. These last two items, together with interest accrued but not due, and bonds issued to the Pacific railroad companies, were also included in those United States Treasury statements of the public debt issued prior to July, 1890. The change then made in the form of the Treasury statement of the public debt is described in the 1890 report of the Treas- urer of the United States, as follows: In the month of July, 1890, the public debt statement received a revision by which it was brought to exhibit, much more accu- rately than before, the state of the obligations of the Government properly classified under this head. The alterations made were the exclusion of the principal of the navy pension fund and of the bonds issued to the Pacific railway companies, together with all interest, whether matured or merely accrued and not yet due, and the addition of the fund on deposit in the Treasury for the re- demption of the notes of insolvent national banks and of banks in liquidation or reducing their circulation. The navy pension fund is in no sense a debt, the principal of $14,000,000 being the prop- erty of the United States, derived from naval prizes and certain penalties and forfeitures. The amount has been covered into the Treasury, under various acts of Congress, with the condition that interest thereon, fixed in 1869 at the rate of 3 per cent per annum, should be applied to the payment of navy pensions. In effect the legislation on the subject amounts simjily to a permanent annual appropriation of $420,000 for certain objects, the employment of a principal sum and a rate of interest being only a means of arriving at the amount. The bonds issued to the I'acific railways were first taken up as a debt of the United States in the statement for ]\lHrch, 1885. Provisir)n has been made by the law to secure the Treasury against both principal and interest. The fund for the retirement of national bank notes was carried from the liabilities of the Treas- ury to the public debt, in accordance with the act of Congress ap- proved .Tuly 14, 1890, as before stated. And it must be plain from any point of view that interest, which, although an incident of the debt, has to be provided for out of the annual revenues, like any other current expenditure, should not be treated as standing upon the same footing as so much principal. Table 2 includes orAj those obligations which are now shown in the debt statements of the Treasury Department. In addition, however, the table might correctly include the Government obligation to the navy pension fund and the matured interest on the pub- lic debt. The former is a perpetual loan of the nation and is comparable with the special debt obligations of many states to their public trust funds. In the monthly' statement of the public debt now issued bj' the Treasury Department, the debt of the National Government is classified under four heads: Interest bearing debt, debt on which interest has ceased since maturity, debt bearing no interest, and certifi- cates and notes issued on deposits of coin and silver bullion. In this report the debt is classified as funded and floating, to conform to the arrangement of state, county, and municipal debt. Fimded deht. — The amounts reported as "old debt" consist of a large number of obligations long overdue. This old debt is largely made up of bonds, but it also includes stock. Treasury notes of 1S61, one-year notes of 1863, two-year notes of 1863, compound interest notes, and certificates of indebtedness. No attempt has been made to separate this old debt into funded and floating, because the latter is such a small part of the total and the nature of several of the items is not evident. The so-called "funded loan of 1891," which was issued to refund former bond issues and to redeem in coin outstanding legal tender notes, was redeemable at the option of the United States after September 1, 1891. During the fiscal year ending June 80, 1892, 121,273,500 of this loan was redeemed, $25,361,500 was converted into 2 per cent bonds redeemable at the pleasure of the Diagram 3. TOTAL DEBT OF THE UNITED STATES LESS SINKING FUND 1870 1880 1902 NATIONAL 925,011,637 STATE 234,908,873 COUNTY 196,564,619 CO O MUNIGIPAL 1,387,316,976 SCHOOL DISTRJCT 4-6,1 83,01 5 1890 NATIONAL 851,912,752 STATE 211,210,487 COUNTY 145,048,045 MUNICIPAL 744,239,610 SCHOOL DISTRICT 36,701 ,948 NATIONAL 1,919,326,748 STATE 274,745,772 COUNTY 124,105,027 MUNICIPAL 706,847,166 SCHOOL DISTRICT 17,580,68! NATIONAL 2,331,169,956 STATE 352,866,698 COUNTY 187,565,540 MUNICIPAL AND SCHOOL DISTRICT 328,244,520 136 WEALTH, DEBT, AND TAXATION. Government, and the balance, 11,231,200, was called for redemption, but on June 30, 1892, had not been presented and had ceased to draw interest. The re- funding of these bonds was effected by a mutual agree- ment between the Secretary of the Treasury and the holders of the bonds. The next issue of bonds was the $50,000,000 loan made in January, 1894, under authority of the resump- tion act of 1875. This loan was made to secure gold for the reserve fund which, owing to the panic of 1893, had been greatly depleted by the redemption of a large amount of Treasury notes, by the withdrawal of gold for export, and even by the payment of a part of the current expense of the Government. As Congress did not pass a new law providing for the issue of bonds to purchase gold, recourse was taken to the act of January 14, 1875, which authorized the Secretary of the Treasury to issue, sell, and dispose of, at not less than par, in coin, either of the classes of bonds of the United States described in the act of July 14, 1S70, for the purpose of redeeming in coin the outstanding United States legal tender notes when presented in sums of not less than |50. This act authorized the sale of ten-year 5 per cent, fifteen-year 4i per cent, and thirty -year 4 per cent bonds. The bonds issued in January, 1894, were the ten-jrear 5 per cent variety, which brought the large premium of $8,633,296. Of the proceeds from the sale of these bonds, $52,850,264 was in gold coin and nearly all of the balance in gold certificates. A second ^50,000,000 issue of ten-j^ear 6 per cent bonds author- ized by the resumption act of 1875 was made in Novem- ber, 1894, as an additional protection to the reserve fund. This bond sale brought a premium of $8,538,500. To further replenish the gold reserve, the Secretary of the Treasury made a contract on February 8, 1895, with certain bankers for the jDurchase of 3,500,000 ounces of gold, not less than one-half of which was to be procured abroad. To pay for this gold, recourse was again had to an issue of bonds under the resump- tion act of 1875; this time, thirty -year 4 per cent bonds amounting to §62,315,400 were issued. One-half of these bonds were not delivered until Julj', 1895, and therefore are not included in the debt reported for the year ending June 30, 1895. The contract of February 8, 1895, for the purchase of gold stipulated the price at 117.80441 per ounce, which was sufiiciently below the value of gold to bring the price at which the Govern- ment bonds were accepted up to |104.494<1. In accord- ance with the Treasury's published notice of January 6, 1896, there were issued, under authority of the resump- tion act of 1875, an additional $100,000,000 of thirty- year 4 JMV cent bonds. This loan also was for the relief of the Treasury in its redemption operations. These last bonds were dated Fe1)ruary 1, 1895, to make them uniform with those bonds sold under the contract of February S, 1,S',I5, but they bore interest onl.y from Feb- ruary 1, 1S96. This loan was publicly subscribed, and the bids amounted to $(;84, 262,850. The premium secured was §11,166,246. The next bond issu'e was that authorized by act of Congress approved June 13, 1898, for meeting the ex- pense of the war with Spain. The report of the Secre- tary of the Treasury for 1899 gives the law authorizing this loan: The act of June 13, 1898 (30 Stat. L., 467, sec. 33), authorizes the Secretary of the Treasury to borrow on the credit of the United States from time to time as the proceeds may be re- quired, to defray expenditures authorized on account of the war with Spain (such proceeds when received to be used only for the purpose of meeting such expenditures), the sum of $400,000,000, or so much thereof as may be necessary, and to prepare and issue therefor coupon or registered bonds of the United States in such form as he may prescribe, and in denominations of .'520 or some multiple of that sum, redeemable in coin at the pleasure of the United States after ten years from the date of their issue, and payable twenty years from such date, and bearing interest payable quarterly in coin at the rate of 3 per cent per annum; the bonds so issued to be exempt from all taxes or duties of the United States, as well as from taxation in any form by or under state, municipal, or local authority. This was a . "popular loan," to which there were over 320,000 subscriptions, amounting to about 11,400,000,000. The bonds were sold at par value. The so-called " consols of 1980," authorized on March 14, 1900, were issued to refund at 2 per cent interest the 5 per cent loan of 1904, the 4 per cent loan of 1907, and the 3 per cent loan of 1908-18. The amount au- thorized was $839,146,340. Attention is called to the fact that the United States Treasury reports refer to a loan by the year in which it is redeemable, as the "funded loan of 1891," while the fiscal reports of most states and cities refer to a loan by the year of its issue. On June 30, 1903, the bonded debt of the National Government was approximately $303,000,000 larger than on June 30, 1891. This increase was caused by the sale of bonds for gold and of bonds for meeting the expense of the Spanish-American War. Of the $915,715,900 of bonded debt on June 30, 1903, $375,068,770 was held in trust by the Treasury to secure national bank notes in circulation, and $130,901,120 was held to secure deposits of Federal moneys with banks. The foreign holdings of United States bonds on June 30, 1903, were estimated at $16,866,950. Floathuj debt. — The "old demand notes" reported in Table 2 are part of an issue of $60,000,000 of Treas- ury notes, in denominations of $5 to $50, made during the Civil War. From 1891 to 1903, $1,800 of these old notes were presented at the Treasury and redeemed. Legal tender notes amounting to $300,000,000 were authorized in 1862, and an additional $150,000,000 were authorized in ls(j3. By January 30, 1864, nearly the full amount authorized had been issued. After the close of the Civil War a large amount of these notes was redeemed and retired, but the act of Congress ap- proved May 31, 1878, forbade the retirement of any of these notes after that date, and provided that when an}^ of them were received into the Treasury they should be reissuetl. Under this law the amount of PimLIC INDEBTEDNESS. 137 legal tender notes in circulation has remained at $346,- 681,016. The reserve fund of the Treasury is held for the redemption of these notes. Of the large amount of fractional currency author- ized and issued during the (^ivil War, $6,ST1,21:1 was reported as outstanding on June 30, lVt03. This is a decrease of only $36,439 since June 30, 1891. The fig- ures given in the table do not iuclude $8, 37.'), 1*34 of frac- tional currency' estimated as lost or destroyed and omitted from the Treasury- debt statement under au- thority of the act of June 21, 1879. The refunding certificates, or ccrtiticates of deposit, authorized by the act of February ii(j, 1S7'.*, were is- sued in exchange for lawful mone}' of the United States, and money so received was to be used onl}^ for the pa3'ment of bonds bearing interest at not less than 5 per cent. These certificates were in the denomina- tion of $10 and were convertible into the 4 per cent re- funding bonds. Over $40,000,000 of these certificates were issued, and by June 30, 1891, only $'.l3,'.iy(j were outstanding, and by June 30, 1903, this amount was reduced to ^SU.tiOU. The national bank redemption account consists of bal- ances in the United States Treasury to the credit of na- tional banks for deposits made to redeem the circulat- ing notes of such banks. An act of July 14, 1890, provided that all such deposits should be covi'red into the Treasury' and that the Treasurer .should redeem from the general cash all circulating notes which should come into his possession subject to redemption. This act also provided that the amount of these deposits held in the Treasurv should be reported as debt in the monthly statements of the Treasury Department. Under the head "certificates and notes issued on deposit of coin, legal tender notes, and bullion," are reported certain obligations which are ofl'set b>' funds held exclusively for their redemption. The gold certifi- cates, in denominations of not less than -¥-0, were issued in exchange for deposits of gold coin and bullion in sums of $20 or more. Silver certificates in denominations of not less than $10 were authorized bj^ the act of Febru- ary 28, 1878, and in denominations of $1, $2, and $5 hj the act of August 4, 1886. These certificates were to be issued in exchange for deposits of silver coin in sums of $10 or more. The act of March 14, 1900, provides for the cancellation of Treasury notes as fast as silver dollars are coined from bullion purchased under the act of July 14, ISIMJ, and for the issue of silver certifi- cates against the silver dollars so coined. The gold and silver certificates are receivable in payment of customs, taxes, and all public dues. The certificates of dejDosit authoiized b}' the act of June 8, 1872, were issued to banking associations for the deposit of United States notes in sums of not less than $10,000. These certificates wer(> in denominations of not less than $5,000 and were paj'able on demand in United States notes at the place where the deposit was made. This law was repealed by the act of March 14, 1900, and no certificates of dejiosit are reported in Table 2 after June 30, 1900. The Treasury notes authorized hy the act of July 14, 1890, were issued for the pavment of silver bullion which was to be purchased in amounts up to 4,600,000 ounces per month. These notes were to be prepared by the Secretary of the Treasury in such form and in such denominations, not loss than $1 nor more than $1,000, as he might prescribe. They were redeemable in coin, and the amount outstanding was to equal the cost of the bullion, or the silver dollars coined there- from, then held in the Treasury and purchased by such notes. The act of Congress also declared these notes to be a legal tender in pajanent of all debts, both public and private, and to be receivable for customs, taxes, and all public dues. The actof November 1, 1893, re- pealed that part of the act of July 14, 1890, which directed the purchase of 4,500,000 ounces of silver per month and the issue of Treasury notes in payment therefor. The amount of the Treasury notes of 1890 outstanding was gradually reduced, and on -June 30, 1903, it was only $li), 243,000, as compared with $152,584,417 on June 30, 1894. Intered on tlir iiationnl delit. — The annual interest charge on the funded national debt outstanding on June 30, 1903, was $25,540,349. The interest on the debt here classed as floating was §1,224, making a total annual interest charge of $25,541,573 on the debt out- standing at the close of th(> census fiscal year 1902. CASH IX THK TKKASURY AA'AILAIJLK FOR PAYMENT OFDBBT. The reser\'(^ fund is held for the redemption of United States, or " legal tender" notes. The intention was to maintain this fund at$100,()Ut),()U(), but during the panic of 1>S93 the fund became greatly reduced. The act of March 14, 1900, provid(.'s that a reserve fund of $150,000,000 in gold coin and bullion shall be main- tained and that, if the fund falls below $1()0,U00,000, the Secretary of the Treasury nia3' restore the same to the maximum amount of $150,000,000 by the sale of bonds. The funds for the redemption of certificates are held for the payment of gold and silver certificates, certifi- cates of deposit, and Treasurv notes of ISDO, and are exactly equivalent to the amount of these obligations outstanding. These funds are referred to as ''trust funds" in the reports of the Treasury Department. Since the retirement of the certificates of deposit, which were secured bjr legal tender notes, the " trust funds" have consisted of gold coin, silver dollars, and silver bullion. That part of the general fund which is available for the payment of debt, and A\hicli might be called "free cash," is shown in Table 2. In addition, there were large amounts of money held in the Treasury for s^ie- cific purposes. On June 30, 1903, the amounts so held were as follows: S54,'.I25,443 for advances to Federal disbursing officers; $14, 880, '.138 for national bank 5 per cent fund; $'.1,022,553 for Post Office Department bal- ance;' $5,151,703 for payment of outstanding checks and drafts; $1,2<)4,693 for miscellaneous items. These items are sometimes called agency accounts or Treasury liabilities. o o LU LlI H < QQ H CQ UJ Q O 00 CO a O < O H CQ iLl Q O CO oj LLl 5 LJ Ln I- o o ^^- ^ § S" -* j^ o o o o o o o o CO '^ CO < o DC Q. o Q z < co h- o UJ I H o I- z UJ z DC U > o o < UJ I I- u. O < o >- DC D CO < UJ DC 1- CM O cn UJ I o H (J) on z I o nn UJ 00 o _l m ID Q- O z 1- CO CO CD 1- CQ LJJ CD Z °^ CO UJ CO a q: < LU H ^- z ^ CU ^ CT> -3 f- z ^ CD iLl 18 u CC f) < m CQ ~) H n CO _i < LU Q \- O 1 I- O LU ^_ m z cE o LU 77 LU ^: CD in ^ '" CO 1 \ ^ 1 o lO ^ CO" "=■" s ,— o CJl Csl ^ [^ CD LO Xf ^ cn 3% O ID Oj - CC CO < UJ CC \- UJ X I CO < o 140 WEALTH, DEBT, AND TAXATION. Table 2.-DETAILED EXHIBIT OF THE INDEBTEDNESS CHARACTER, AND PURPOSE OF ISSUE Total . . . Funded debt . Bonds . Bonds past due ■Refunding and resumption ( ' ' funded loan of 1891 " ) . Kefuuding and resumption ("funded loan n[ 1907") . 10 , 111 Refunding the "funded loan of 1891" Redemption of legal tender notes ("loan of 1904"). Redemption of legal tender notes ("loan of 1925"). Spanish War expense ("loan of 1908-1918") Refunding ("consols of 1930") 12 I Floating debt . 13 11 15 16 ; 17 ' 19 20 21 22 23 24 ' 25 26 27 Old demand notes Legal tender notes Fractional currency Refunding certificates National bank note redemption account. Certificates and notes issued on deposit of coin, legal tender notes, and bullion. Gold certificates ... .* Silver certificates Certificates of deposit Treasury notes of 1890 Date of authorization. July 14, 1870; Jan. 1, 1871; Jan. 1, 1875 July 14, 1870; Jan. 1, 1871; Jan. 1, 1875. Jan. 14, 1875 . Jan. 14, 1875 . June 13, 1898. Mar. 14, 1900. July 17, 1861; Aug. 5. 1861; Feb. 12, 1862. Feb. 25, If 62; July 7, 1SC2; Mar. 3, 1863. July 7, lh'62; Mar. 3, 1863; June30, 1864, Feb. 26, 1879 July 14, 1890 Mar. 3, 1863; July 12, 1882; Mar. 14, 1900. Feb. 28, 1878; Aug. 4, 1886; Mar. 14,1900 June 8, 1.872 July 14, 1890 Date of maturity. Prior to June 30, 1891 At option of United States after Sept. 1. 1891. At option of United States after July 1, 1907. Option of United States Feb. 1,1904 Feb. 1, 1925 1908-191S At option of United States after Apr. 1, 1930. On demand. On demand. On demand. Rate of interest. (=) On demand. On demand - On demand. On demand- ed) Cash in Treasury available for payment of debt. Reserve fund Funds for the redemption of certificates General Treasury cash 28 Debt less cash available for its payment . 1 Interest ceased. 2 Convertible, on demand, into -Iper cent bonds. PUBLIC INDEBTEDNESS. OF THE NATIONAL GOVERNMENT: 1890 TO 1902. 141 AMOUNT OUTSTANDING— June 30, 1891. June 80, 1892. June 30, 1893. June 30, 1894. June 80, 1895. June SO, 1890. June 30, 1897. June 30, 1898. June 30, 1899. June 30, 1900. June 30, 1901. June 30, 1902. June 30, 1903. Dollar)^. Dollars. Dollars. Dollars. Dollars. Dollafs. Dollars. Dollars. Dollars. Dollars. Dollars. Dollars. Dollars. 1,,M5,996,592 1,588,464,145 1,645,985,686 1,632,253,687 1,676,120,983 1,769,840,323 1,817,672,666 1,796,581,996 1,991,927,307 2,136,961,092 2,143,326,934 2,1.58,610,446 2,202,464,782 1 612,049,905 587,731,625 687, 062, 710 636,834,140 717,809,540 848,953,640 848, 666, 880 848, 688, 630 1,047,229,220 1,024,619,710 988, 623, 340 932, 319, 220 916,715,900 2 612,049,905 587,731,625 587, 062, 710 636. 834, 140 717, 869, 640 848, 963, 640 848,666,880 848, 588, 630 1,047,229,220 1,024,619,710 988, 623, 340 932, 319, 220 916, 716, 900 3 1,614,705 1, 554, 675 1,374,560 1, 307, 710 1,274,290 1,247,740 1, 195, 130 1,132,280 1,105,460 1,100,070 1,070,620 1,063 010 1,067,140 4 60,869,200 U, 231, 200 1719,500 1643, .500 1447, 300 1 389, 150 1151,750 1130,400 1112,860 176,2.50 1 70, 400 1 64, 1.50 157,750 5 659, 566, 000 659,581,250 659,604,150 559,618,400 659, 625, 750 B.59, 636, 8.50 5.59, 640, 100 5.59,646,050 559, 652, 300 3.55, 528, 350 257, 376, 050 233,177,400 173,385,6.50 6 25, 364, 500 25. 364. 600 25, 364, 600 60, 000, 000 26, 364, .500 100,000,000 25, 364, 500 100,000,000 162, 315, 400 25, 364, 500 100 000,000 25, 364, 600 100, 000, 000 25,364,500 100,000,000 21,979,860 47,6.51,200 1274,600 21,8.54,100 11.53,700 ■ 19, 410, 350 190,200 19,' 385, 060 7 « 1 31,157,700 162, 315, 400 162, 315, 400 162,315,400 162,315,400 162, 315, 400 134.994.200 118, 489, 900 9 198,678,720 128, 843, 240 99, 621, 420 97, 515, 660 83,107,060 10 307, 126, 360 445, 940, 750 416. 940. 760 520, 143, 150 11 93S, 946, 6S7'l,000,732,520 9.58, 922, 976 995, 419, 497 958, 251, 443 920, 886, 683 969, 006, 786 947, 943, 366 944, 698, 088 1,112,341,382 1,154,803,594 1,226,291,226 1,286,748,882 12 55, 648| 55, C4S 55, 648 64, 848 54, 848' 54, 348 54, 348 53, 998 53,848 53, 848 '53,843 53, 848 53,848 13 346,681,016 346,681,010 346,681,016 346,681,016 346,681,016' 346,681,016 346,681,016' 346,681,016 346,681,016 346, 681, 016 346, 681, 010 346,681,016 346,681,016 14 6,907,680 6,903,463 6,900,504' 6,897,137 6,894,117^ 6,891,184 6,887,702^ 6,8,84,752 6,881,409 6,878,990 6,876,412 6,873,324 6,871,241 16 93, 920 83, .680| 68, 450[ 68, 990 64,110' 47,140 45, 130 41, 520 37, 830 35, 470 33, 320 31,980 30,600 16 40, 018, 392 26, 763, .509 20,663,438 26, 371, 686 25,359,489 20,102,022 24,468,637 30,493,147 35,817,382 35, 147, 879 29, 404, 309 42, 071, 969 40,063,308 17 540, 190, 031 620, 245, 304 .584,563,920 615, 355, 820 579,207,863j 547,110,973 590,878,953 563, 788, 933 5.55,226,603 723, .544, 179 771.754,689 830,679,089 893, 058, 869 18 19 152, 456, 429 156,698,929 94,041,189 66,387,899 48,469,969| 42, ,818, 189 ,38,782,169 37,420,149 34, 297, 819 227,797,179 288,957,689 346,582,089 409, 109, 869 314, 715, 185 331,614,304 330, 957, 604 337, 148,. 504 328, 894, 504 342, 619,, 504 375, 479, 504 398, 556, 504 406, 086, .504 416,015,000 436, 014, 000 463,997,000 464,706,000 20 22, 790, 000 60,228,417 30,320,000 101,712,071 12,305,000 59,2.35,000 147,190,227 162, .584, 417 1 55, 755, 000 146,088,400 31,990,000 61,750,000 114, 867, 280 26, 605, 000 101, 207, 280 21, 325, 000 3, 706, 000 76,027,000 ''I 129,683,2.80 93,518,280 47, 783, 000 30, 000, 000 19,243,000 1,645,996,592 1,688,464,145 l,545,9.S5.68b 1,632,253,637 l,676,120,9.83'l, 769,840,323 1,817,672,666 ! i 1,796,531,996 1, 991, 927, .307 2,136,961,092 2,143,320,934 2, 158, 610, 446'2, 202, 464, 782 23 694, 083, Mi 746,937,681 707,016,210 732, 940, 256 774, 448, 017 814,643,070 831,016,580 769,446,504 836, 607, 072 1,029,249,834 1,098,587,814 1, 189, 153, 205'l, 277, 453, 145 1 24 100,000,00C 100, 000, OOC 96, 485, 4ia 64,873,024 100,000,000 100,000,000; 100,000,000 100, 000, 000 100, 000, 000 150, 000, 000 150, 000, 000 1.50, 000, 000 160, 000, 000 26 540, 190, 031 620, 245, 304 684, 553, 92C 616,3.55,820' 579,207,863j 547,110,973 690,878,9.53 563, 788, 933 555, 220, 003 723, 544, 179 771, 754, 689 830,679,089 893,058,869 26 53,893,80£ 26,692,37' j 26,976,87' 52,711,412 95,240,164 167,432,097 140,137,627 106, 6.57, 571 181,380,469 155, 705, 655' 176, 833, 125 208, .574, 116 234, 394, 276 27 851,912,755 841, 526, 464 838,969,476' 899,313,3,S1 901,672,966 9.55,297,2.53 986,6.56,086 1,027,085,492 1, 055, 320, 235,1, 107, 711, 258'l, 044, 739, 120 969,457,241 925, Oil, 637 28 142 WEALTH, DEBT, AND TAXATION. STATE AND MUNICIPAL INDEBTEDNESS. Summary hy states. — Table 65 presents by states and territories summaries of state and municipal debt, total and per capita, for 1902, 1890, and 1880. The figures are those of gross indebtedness less sinliing fund assets. Combining the state and municipal debt, as in Table 65, it is found that the close of each census period since 1880 has I'ecorded a greater indebtedness than the be- ginning. In the twelve years —1890 to 1902 — the state and municipal debt increased $727,778,393, or 64 per cent. The foregoing figures exclude the debt of Hawaii and Porto Rico. The per capita average was $22.40 in 1880; it declined to $18.16 in 1890, and rose to $23.73 in 1902. Measured by population, the burden of this indebtedness was greater in 1902 than 1880, the increase between 1880 and 1902 being sufficient to offset the increase in population in twent3'-two years and the decrease in indebtedness in the first ten years thereof. Btit while the burden of debt, measured by population, increased from 1880 to 1902, that burden, when meas- ured by national wealth or the ability of the taxpayers to meet the same, was lighter at the end than at the beginning of the period, being $2.57 in 1880, $1.75 in 1890, and $1.91 in 1902. Interest on state and municipal debt. — In Table 66 is presented for the fiscal year 1902 a summary of the funded debt of states and counties and of the general bonds and special assessment loans of minor civil divi- sions, classified by rate of interest. Table 3 presents an exhibit, by states and territories, of an average rate of interest on this indebtedness outstanding at the close of the fiscal year 1902 and the annual interest charge thereon. This amount is the sum of the interest on state funded debt, county funded debt, and the funded debt and special assessment loans of municipalities which is given in the text that accompanies Tables 68, 76, and 82. The actual interest payments were materially greater than the $82,368,089 annual interest charge on the funded debt and special assessment loans. For states this additional interest was estimated to have been 1500,000. For counties it was found to be $1,796,896. The estimate of the additional interest payment for minor civil divisions was $5,000,000. This would give approximately $89,664,985 as the probable actual pay- ment as interest by American states, counties, and other municipalities during the fiscal j'ear 1902. Diagram 5.— STATE AND MUNICIPAL DEBT LESS SINKING FUND ASSETS: 1902. MILLIONS OF DOLLARS 160 200 240 280 NEW YORK MASSACHUSETTS PENNSYLVANIA OHIO NEW JERSEY ILLINOIS MISSOURI VIRGINIA MINNESOTA LOUISIANA TEXAS KANSAS MICHIGAN INDIANA TENNESSEE CONNECTICUT MARYLAND WASHINGTON RHODE ISLAND ALABAMA * KENTUCKY NEBRASKA WISCONSIN COLORADO GEORGIA CALIFORNIA IOWA SOUTH CAROLINA NORTH CAROLINA MAINE" DIST. OF COLUMBIA NEW HAMPSHIRE OREGON MONTANA MISSISSIPPI UTAH ARIZONA SOUTH DAKOTA NORTH DAKOTA FLORIDA VERMONT WEST VIRGINIA NEW MEXICO ARKANSAS DELAWARE IDAHO OKLAHOMA WYOMINQ NEVADA HAWAII INDIAN TERRITORY PUBLIC INDEBTEDNESS. 143 Table 3.— AVERAGE RATE OF INTEREST AND ANNUAL INTEREST CHARGE ON THE FUNDED DEBT AND SPECIAL ASSESSMENT LOANS OF STATES, COUNTIES, AND MINOR CIVIL DIVISIONS, BY STATES AND TERRITORIES: 1902. STATE OR TERRITORY. Continental United States . . North Atlantic division . . . New England Maine New Hampsliire Vermont Massachusetts Khode Island Connecticut Southern North Atlantic New York New Jersey Pennsylvania South Atlantic division . . . Northern South Atlantic Delaware Maryland District of Columbia. . . Virginia West Virginia Southern South Atlantic North Carolina South Carolina Georgia Florida North Central division — Eastern North Central . . Ohio Indiana Illinois Michigan Wisconsin Western North Central . . Minnesota Iowa Average rate of interest. 4.2 4.1 4.1 3.7 4.3 3.7 3.7 4.1 4.8 5.0 4.6 4.7 5.5 4.5 4.6 4.4 4.9 4.7 4.7 4.6 4.4 Annual interest charge. 13, 308, 057 600, 527 408, 238 160, 797 10,001,885 1,134,513 1,002,097 28,8.57,247 3.6 4.5 3.8 4.2 19,713,641 3,810,435 6, 333, 171 7,489,260 3.9 4,798,221 175, 071 1,848,221 472, 151 2, 144, 447 158, 331 2, 691, 029 780, 526 701, 113 985, 661 273, 729 19, 594, 607 12,251,783 5, 662, 065 1,214,0.53 2, 811, 607 1,670,825 993,343 7, 342, 824 1,654,175 622, 467 STATE OR TERRITORY. Western North L'entral — Continued Missouri North DaJiota South Dakota Nebraska Kansas South Central division Eastern South Central Kentucky Tennessee Alabama Mississippi Western South Central Louisiana Arkansas Indian Territory Oklahoma Texas Western division Kocky Mountain Montana Idaho Wyoming Colorado New Mexico Basin and Plateau Arizona Utah Nevada Pacific Washington Oregon California Hawaii 1 Porto Ricoi Average rate of interest. 5.4 5.0 4.9 5.3 4.9 4.3 6.1 6.7 6.1 6.2 4.4 4.8 5.5 6.1 5.3 6.7 5.3 5.1 5.5 5.1 4.6 7.1 5.2 6.2 5.4 5.6 6.0 Annual interest charge. $2, 096, 198 177, 697 229, 606 816,487 1, 746, 294 8, 339, 492 9,135 1,169,616 1,366,826 1, 343, 965 4.58, 728 4, 000, 367 1,867,685 129, 026 29, 760 141,390 1,832,496 4,779,436 383, 791 169, 405 120, 038 784, 777 229, 397 677, 313 293, 798 276, 059 108,456 1,134,105 424, 899 856, 211 106, 146 66, 000 1 Not included in continental United folates. Indebtedness of States and Territories. Table 67 presents, by states and territories, a com- parative exhibit of state and territorial debt less sinking fund assets — total and per capita — for 1902, 1890, and 1880. For 1902 the table also gives summaries of the aggre- gate gross debt, cla,3sitied as funded and unfunded, or floating. The floating debt is subdivided into two groups — one, including revenue and special assessment loans and judgments; and the other, outstanding war- rants. A statement has already been made (page 133) of the specific classes of loans included under the des- ignation "funded." The table further presents by states and territories summaries of sinking fund assets, and also estimates of population for June 1, 1902. At- tention has already been called to the general move- ment of state debt, and the inclusion therein of the "contingent" debt of Massachusetts, and the effect upon comparative exhibits of state indebtedness result- ing from the exclusion of that debt from Table 67 and its inclusion in Table 81 for municipal indebtedness. The exhibit of state debt given in Census tables differs in a few cases from that found in the published reports of state authorities, which are prepared on a great many different bases. In the majority of states special obli- gations to public trust funds and all obligations to private trust funds are included as debt obligations. In other states these trust obligations are not included in state- ments of debt. To make the tables of state debt com- parable, the Census tables of such debt are made in each case to include an exhibit of all special obligations to public trust funds and all obligations to private trust funds. i O « O s Q Si -^ w H o o o CO <^ Q ;? o M m cc i Q Si I— H I— i PUBLIC INDEBTEDNESS. 145 Interest on state debt. — Table 68 presents a summary of the funded debt of states and territories classified by rate of interest. Table 4 presents in parallel col- umns all available data relating to interest payments on the debt of states and territories. In the first column is given the average rate of interest on the funded debt calculated from the data reported in Table 68. In the second column is given the calculated annual interest charge on the funded debt at the rates reported. In the third column are presented the actual payments of interest as stated in the printed reports of the state governments for the fiscal year 1902. In states in which there are many short-term revenue loans — or in- terest bearing warrants — issued and paid during the year, the actual interest payments exceed the annual interest charge on the amount of debt outstanding at the close of the year. In states which issued many bonds during the year 1902, and with practically no revenue loans, the interest payments are less than the annual interest charged on the debts outstanding at the close of the year. In addition to the foregoing general statements explaining a few variations of the table, j attention is called to the following facts relating to the interest pay- ments as reported by the several states of the nation : In Illinois the interest on the university fund is in- cluded in appropriations for state university, and that on the school fund is shown in state reports as an ap- propriation for schools. These facts explain why the nominal interest charge on the Illinois state debt is shown in Table ■! as 199,567, and the column of interest payments shows none. In Michigan the payments of interest on the state loan from the primary'- school, university, agricultural college, and normal school funds are not shown in state reports as payments of interest but as appropriations in support of the schools and university. This explains 932—07 10 the fact that the Census tables of state debt call for an annual interest charge of $444,821, while the actual interest payments reported in Table 4 were only 113,775. In Missouri the interest payments on the state obli- gations to the public school fund are shown in the state report as transfers from the general fund to the state school fund. This explains the fact that while the cal- culated annual interest was 1267,297, the actual interest payments were only $29,296. In the three states above mentioned, all interest on special state obligations to trust funds is reported by state authorities other than as interest. In many other states with similar trust obligations a part or the whole of the interest payments thereon is shown as transfers, or as payment for specified purposes. This method of paying interest on state trust fund obligations doubtless explains the excess of calculated interest over the actual interest payments in most of the states for which such excess is shown in the table. The actual interest pay- ment on temporarj' loans and warrants, in addition to the payments called for by the table for funded debt, can not have been less than $500,000, and hence the total payments for interest included under that or other des- ignations in state reports must have been at least $11,093,609. A comparison of the figures given in Table 4 for the annual interest charged with the cor- responding ones in the tables which accompany a discus- sion of state debt in detail, will disclose some minor variations due to the fact that one table gives the inter- est on the funded debt and the others that of all interest bearing debt. The high average rate of interest reported for some states is confined principally to the special obligations to public trust funds and not to commercial debt obli- srations of the state. Diagram 6.— INDEBTEDNESS LESS SINKING FUND ASSETS OF STATES AND TEEEIT0RIE8: 1902. 20 MILLIONS OF DOLLARS 30 40 50 60 /O MASSACHUSETTS VIRGINIA TENNESSEE LOUISIANA ALABAMA NEW YORK GEORGIA NORTH CAROLINA SOUTH CAROLINA MICHIGAN MARYLAND OHIO MISSOURI TEXAS COLORADO ARIZONA CALIFORNIA INDIANA MISSISSIPPI MAINE RHODE ISLAND KENTUCKY WISCONSIN ILLINOIS NEBRASKA HAWAII MINNESOTA CONNECTICUT NEW HAMPSHIRE WASHINGTON MONTANA ARKANSAS FLORIDA NEW MEXICO UTAH NORTH DAKOTA DELAWARE KANSAS NEVADA OKLAHOMA SOUTH DAKOTA PENNSYLVANIA VERMONT IDAHO WYOMING OREGON IOWA NEW JERSEY T PUBLIC INDEBTEDNESS. 147 Table 4.— AVERAGE RATE OF INTEREST, ANNUAL INTEREST CHARGE ON FUNDED DEBT, AND ACTUAL INTEREST PAYMENTS ON THE INDEBTEDNESS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1902. STATE OR TEKKITOKY. Average rate of in- terest. Annua] in- tere.st charge. Actual in- terest pay- ments. STATE OR TKRltlTORY. Average rate of in- terest. Annual in- terest charge. Actual in- terest pay- ments. Continental United States 4.1 3.4 S10,593,009 3, 0H2, 305 fg, 565, 361 Western North Central— Continued. 6.5 4.1 4.2 $267,297 32, 392 12, 242 S29, 296 3,703,018 North Dakota 69, 523 South Dakota 33, 605 74, 514 25,640 3.4 3,9 4.6 6.0 3.3 S.3 3.1 3.5 3,139,591 8,153,051 i'.O 5.0 25,'280" 2,702,621 South Central division 109,163 70, 663 20, 798 2, 790, 562 96,840 61, 665 542,714 76, 442 51,852 22, 756 2,836,416 98, 659 66, 926 549, 967 2,233,451 Eastern South Central Vermont 4.5 1,621,384 1,370,415 Kentucky 6.0 3.7 6.1 6.9 6.1 150, 278 659, 909 642,168 169, 029 1,081,237 220, 391 663 191 Southern North Atlantic 449, 030 37, 803 New York. 3.2 5.0 4.0 3.7 343,391 5,800 193,523 2,123,024 300, 600 15,106 231, 361 2,047,032 Western South Central 863, 036 6.6 3.0 816, 362 37, 680 .564 614 Arkansas 3.2 1,118,137 1,063,316 Oklahoma 6.'6' 6.6 4.9 2,' 880' 224,315 614,783 31 616 224,070 4.0 3.0 30, 460 210, 280 21,055 198,280 Maryland 694,360 District o! Columbia Rocky Mountain . . . . , . 3.2 877, 397 843, 98i 5.1 193, 829 263,230 4.5 1,004,887 983, 716 Montana 5.8 4.4 6.0 3.8 6.x 4.6 47, 400 24, 665 18,000 38, 240 65, 524 212, 644 67,961 4.7 4.4 4.3 6.3 6.6 5.9 30.5,966 300, 946 334, 444 03, 531 1,470,876 304,459 295, 188 330, 384 53, 685 887, 500 Idaho - ... 12,268 19,170 97, 766 66, 075 G eorg^ia Basin and Plateau 219,322 1,093,319 587, 947 4.9 4.0 4.6 5.0 146, 040 38, 000 28, 604 208, 310 Utah 37,838 29 Olfi 6.9 3.5 5.6 6.7 7.0 4.9 289, 796 101,565 99,567 444,821 167,570 377, 657 309, 963 106, 396 is," 77.5 l.iT.Slo 299, 553 Nevada. Indiana Illinois 221,808 3.5 42, 875 8,016 California 6.6 6.5 165, 436 106, 146 166, 121 3.5 6.0 39, 690 656 76, 444 631 Hawaii ^ 50, 780 1 Not included in continental United States. State debt in detail. — Table 69 presents, for the thir- teen years 1890 to 1902, detailed exhibits of the in- debtedness of states and territories. In the text which follows is given a brief statement of the history of the loans included in this table which were outstanding in 1890, or have been issued since that date. Similar in- formation relating to state loans of an early date are given in the volumes of the Tenth and Eleventh censuises relating to public indebtedness. Attention is called at the outset to the special obliga- tions of certain states to the public trust funds and those of other states to schools and other institutions not under state control. All these obligations, though constituting a portion of the funded debt, are non- negotiable and nontransferable debt obligations. A statement of commercial obligations of states, to be correct, should omit both classes of these special obligations. In the text which follows, accompanying the tables giving state debt in detail, the special obligations of the states to their public trust funds and other nontrans- ferable and nonnegotiable state debt obligations included in the funded debt are reported .separatelj'. The amounts of these noncommercial debt obligations out- standing for all the states at the close of the fiscal years 1902, 1890, and 1880 were $11,370,230, $33,1:13,559, and $28,597,589, respectivelj'. The amount of these obli- gations should be deducted from the total state debt to ascertain the amount of such debt in the form of com- mercial securities. ALABAMA. Funded delt. — In 1890 the funded debt of Alabama consisted of bonds and .special debt obligations to public trust funds. The bonds outstanding on September 30, 1902, were issued for refunding or exchanging earlier bonds, or for funding tloating indebtedness. The special debt obligations to public trust funds are the obligations of the state to the various educational funds, the principal of which has been used for meeting the general expendi- tures of the state. In the Eleventh Census report such obligations were classed as tioating- debt. Diagram 7.— PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF STATES AND TEBEITORIES: 1902. DOLLARS 12 ARIZONA MASSACHUSETTS NEVADA VIRGINIA HAWAII LOUISIANA TENNESSEE ALABAMA COLORADO RHODE ISLAND NEW MEXICO SOUTH CAROLINA MONTANA MARYLAND DELAWARE MAINE NEW HAMPSHIRE NORTH CAROLINA GEORGIA UTAH WYOMING MICHIGAN NORTH DAKOTA WASHINGTON CALIFORNIA NEBRASKA FLORIDA IDAHO MISSISSIPPI CONNECTICUT MISSOURI TEXAS INDIANA OHIO OKLAHOMA NEW YORK SOUTH DAKOTA WISCONSIN VERMONT KENTUCKY MINNESOTA ARKANSAS OREGON ILLINOIS KANSAS PENNSYLVANIA IOWA PUBLIC INDEBTEDNESS. 149 Ibloating debt. — The only floating debt of the state on September 30, 1902, consisted of outstanding warrants. Table 5. — Slate indebtedness of Alabama and annual interest charge thereon at specified dales. INDEBTEDNESS OUTSTANDING — INTEREST CHARGE. CHAEACTER OF IN- DEBTEDNESS. Septem- ber 30, 1902. Septem- ber 30, 1890. Septem- ber 30, 1879. 1902 1890 1879 Total Bonds S12, 726,669 S12,4:i?,478 $12,370,994 «642, 107 448, 680 193,487 J.'iGl, 351 *468,735 9,357,600 3,349,950 19,019 9, 249, 900 3,187,950 628 9,304,221 3,066,773 376,386 IR.^, 965 277, 040 181,696 Special debt obli- gations to public Floating debt ARIZONA. Funded deU. — In 1892 the funded debt of Arizona consisted wholly of bonds, of which the greater portion were issued for funding purposes. The authority for funding was granted by an act of Congress approved June 25, 1890, which ratified the funding act of the territor}^ previously enacted. The act of Congress pro- vided for funding all floating indebtedness — territorial, county, municipal, and school; for refunding such of 'the bonded indebtedness as could be lawfulh' redeemed; and for the assumption by the territory of the obliga- tions of counties and municipalities. The act further authorized the placing of sufiicient bonds to provide for all the legitimate expenses of the state government then due or to become due before January 1, 1891; after that date the tax levy must be .sufficient to prevent indebtedness. The funding bonds were to be issued at a rate of interest not to exceed 5 per cent per annum; they were to mature in fifty years, but were redeemable at the option of the state after twenty years. The fund- ing act of 1890 was amended bj' an act of legislature passed in 1891 and approved 1iy act of Congress in 1894:. On June 30, 1903, there were outstanding nine series of bonds issued under authorit3^ of the several acts; the greater portion were for funding purposes, and $2,017,028 of such bonds were i.ssued to fund the debt of counties and municipalities'. Floating debt. — The floating debt of the territory consisted each j'ear whollj' of outstanding warrants. In the fiscal year 1890 they bore interest at 10 per cent ; in the fiscal j'ear 1902, at 7 per cent. Table 6. — Territorial indebtedness of Arizona and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING— INTEREST CHARGE. CHARACTER OF IN- DEBTEDNESS. June 30, June 30, , 1903. 1890. June 30, I.SSO. 1 1 1903 1890 18801 Total fa. ino. 342 S-.iV. I.i9 a.S2,504 $54, 471 Bonds 3, 008, 000 92, 342 633, 000 124 159 146, 040 6,464 45,780 8,691 iNot reported. ARKANSAS. Funded debt. — On September 30, 1890, the funded debt of Arkansas consisted wholly of bonds. The amount of this debt outstanding at that time is not accurately known, but it was at least 12,092,100. Between 1890 and 1898 the bonded debt of the state was reduced to $882,000. In 1900, however, it was increased to $1,329,000 by a new issue of bonds provided for in an act of the legislature passed May 8, 1899. This act author- ized and directed the state debt board to refund the valid bonded indebtedness of the state, excepting those bonds issued in 1870 and held by the United States, and to call in all outstanding scrip and treasurer's certifi- cates; the bonds issued in 1870 and held by the United States were to be paid out of the "general sinking fund" provided for by the act. The bonds authorized in 1899 are in denominations of $.500 and $1 ,000, and bear interest at the rate of 3 per cent, payable annually. The provi- sions of this act were carried out in 1900, at which time the total debt of the state, except the bonds is.'sued in 1870 and held by the United States, was refunded. During the biennial period ending September 30, 1902, the bonded debt of the state was reduced $73,000. Of this amount, $15,000 consisted of refunding bonds, and $7,000 of funding bonds of 1869, which were re- deemed; and 151,000 represents funding bonds of 1869 which were due in 1899, but were declared null and void and written off the books. Of the bonded indebt- edness outstanding on September 30, 1902, $1,118,500 was held by the permanent school fund, $102,500 by the university permanent endowment fund, and the remainder by the public. Iloating debt. — On September 30, 1890, the floating debt of the state, as reported in Table 69, was of three classes — matured interest on the bonded debt, state scrip, and certificates of indebtedness. The state auditor does not include the scrip and certificates of indebtedness in his debt statements, although these obligations were held as investments by several state funds. In addition to the debt above mentioned, the floating debt outstanding on September 30, 1S9U, as reported at the Eleventh Census, included redeemed bonds, coupons, state scrip, and warrants aggregating $3,203,123, and county and municipal scrip amounting to $25,851. The redeemed obligations were included by the Eleventh Census among the assets hekl bj^ the general fund; in the state reports they were shown — until 1891, when thej^ were destroyed by the " burning board •' — as a,ssets of the sinking fund, but they were not included in the statements of debt. Thej^ are not included in either tlie debt or the asset tables of this report. The county and municipal scrip was held as investments by several state funds, and was included correctly among the assets of the state, but it can not be considered as a debt obligation. In the biennial period ending September 30, 1898, the debt — and especially the floating debt — of the state 150 WEALTH, DEBT, AND TAXATION. was greatly reduced by the settlement of the state's claims against the United States, whereby Arkansas received $1,529,240, consisting of a small amount of state bonds and the accrued interest thereon; the bonds and coupons were then canceled. Between September 30, 1898 and September 30, 1902, the floating debt was further reduced. The floating debt reported as out- standing in 1902 consists of certificates of indebtedness held as investments b}^ two state funds. Doubtless there were other outstanding certificates of indebted- ness held by individuals, but the amount thei'eof was not reported. Table 7. — State indebtedness of Arkansas and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING— INTEREST CHARGE. DEBTEDNESa. September 30, 1902. September 30, 1890. September 30, 1880. 1902 1890 1880 Total 81,256,962 85,451,780 S6, 844, 550 837,680 S125,600 8194, 320 1,256,000 962 2, 092, 100 3,3.59,680 3,068,500 3,776,050 37,680 125, 500 194 320 Floating debt CALIFORNIA. Funded deht. — In 1892 the funded debt of California consisted of bonds and special debt obligations to the permanent f and of the state universit}^. In addition to the special trust obligation to the universit}^ on June 30, 1903, bonds amounting to $2,477,500 were held in trust for the school and university funds. The only new issue of bonds during the period 1890 to 1902 is that of the San Francisco harbor improve- ment and ferry bonds. The proceeds of this bond issue were used by the harbor commission in building the ferry shed and depot at San Francisco, and the prin- cipal, interest, and expenses are payable by the sinking fund receiving its revenue from the moneys collected by the San Francisco harbor commissioners and paid into the state treasury monthl3^ The assets of the sinking fund for the liquidation of these harbor im- provement and ferry bonds are included in Table 72 with those of other sinking funds. The state funded debt of 1873 became due on January 2, 1893, and all the bonds then held by the public were redeemed. The bonds of this series outstanding on June 30, 1903, were held by the state school and uni- versity funds; a proposition to refund the same at a lower rate of interest was voted down by the people, and an act was passed to continue to pay interest on these bonds at 6 per cent. Floating deht. — The floating debt of the state con- sisted each year of outstanding warrants, payable at the pleasure of the state, and of a private trust liability on account of funds of dissolved savings institutions. The warrants are offset bv the inclusion of the treas- urer's cash in Table 72; the Eleventh Census report omitted outstanding warrants from the debt statement, and gave the auditor's cash balances. The private trust liability is offset by the assets reported in Table 72 as those of the "dissolved .savings bank fund." Table 8. — State indebtedness of California and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING— INTEREST CHARGE. DEBTEDNESS. June 30, 1903. June 30, 1890. June 30, 1880. [ 1903 1890 ' 1880 Total 83. 330, 707 J2, 895. 045 $3,441,707 ;'$165,435 $163,005 S209, 745 2,881,500 79, 750 369, 457 2, 642, 000 79, 7S0 173,295 3, 403, 000 160, 650 4,785 158, 220 4,785 209, 745 Special debt obli- gations to public Floating debt 38, 707 1 COLORADO. Funded debt. — On November 30, 1902, the funded debt of Colorado consisted of four issues of bonds. Two issues were made for the construction of the state capitol building. The first was an issue of $300,000, authorized by an act approved February 11, 1883, but not sold until 1890 and 1891; the second was an addi- tional issue of the same amount authorized by an act approved March 26, 1891, which provided that the proposition to create this additional debt should be sub- mitted to the qualified voters of the state at the general election in November, 1891, for their ratification or rejection. An act approved April 8, 1895, authorized the issue of bonds to the amount of $170,500; of this amount, $100,000 was for the payment of deficits resulting from the casual failure of revenues in the j^ears 1893 and 1894, and $70,500 for the payment of expenses incurred in suppressing the Cripple Creek insurrection. An act approved April 1, 1897, provided for an issue of bonds, not to exceed $225,000, to fund indebtedness of the state incurred in suppressing the Leadville riots, and protecting the state during the years 1896 and 1897; these bonds mature at the end of twenty-five j'ears, but are paj^able at the option of the state fifteen years from date of is.sue. Floating deht. — On November 30, 1902, the floating debt of the state was nearly three times as great as the funded debt. The greater part of the floating debt consisted of treasury warrants and certificates of indebt- edness drawing interest at 6 per cent. There was also a large amount of interest due on warrants and certifi- cates of indebtedness, the amount having steadily in- creased from $365,380 iji 1894 to $832,951 in 1902; the state does not allow any interest on this obligation. The loco weed certificates, reported in the earlier years of the period, were issued to pay a bounty on PUBLIC INDEBTEDNESS. 151 loco, or poison weed; these certificates are issued and redeemed by the counties, but the state gives them credit therefor when making its settlement of taxes due from such counties. Table 9. — Stale, indebtedness of Colorado and annual interest charge thereon at specified CHARACTEK OF IN- INDEBTEDNESS OUTSTANDING— INTEREST CHABGE, DEBTEDNESS. November 30, 1902. November 30, 1890. November 30, 1880. 1902 1890 1880 Total S3, 962, 282 SI, 647, 155 J213, 486 «123, 673 $94,065 $12,809 993, 500 2,968,782 160,000 1,497,155 38,240 85, 433 5,260 88, 815 ' Floating debt 213, 185 12, 809 CONNECTICUT. Funded debt. — In 1890 the outstanding funded debt of Connecticut consisted of five series of negotiable bonds issued for refunding earlier loans. In the period from 1890 to 1902 no new bonds were issued, and the old bonded debt was reduced by 12,077,100. This debt reduction was made by payments from the general treasury, no sinking fund having been established. Floating debt. — The iloating debt of the state con- sisted each year of a number of obligations in the nature of private trusts on account of moneys received for sundry purposes and carried on the treasurer's books as special funds and accounts. This class of obligations was not included in the report of the Eleventh Census. Table 10. — State indebtedness of Connecticut and annual interest charge thereon at specified INDEBTEDNESS OUTSTANDING — INTEEEST CHAEGE. CHAEACTEE OF IN- DEBTEDNESS. Septem- ber 30, 1902. June 30, 1890. November 30, 1880. 1902 1890 1880, Total $1, 677, 964 83, 761, 232 84,970,860 861,665 8122, 200 $287, 746 1, 663, 100 14,864 3,740,200 21,032 4, 967, 600 3,260 51, 565 122,200 2S7, 746 Floating debt DELAWARE. Funded debt. — On December 31, 1890, the outstand- ing funded debt of Delaware consisted of five issues of negotiable bonds, a nonnegotiable bond issued to the school fund, and a nonnegotiable certificate issued to the Delaware college fund. The last two obligations have been tabulated as special debt obligations to public trust funds; in the report of the Eleventh Census they were classed as floating debt. Of the negotiable bonds outstanding in 1890 all but one had been redeemed before December 31, 1902, but in the intervening period four new series of bonds were issued: Two were for refund- ing purposes, one to secure monej^ for the construction of an addition to the state hospital for the insane, and one to defray the expenses of the constitutional ■ con- vention of 1897. Floating debt. — The only year in which floating debt was reported was that closing on December 31, 1898; the debt consisted of temporary loans. Table 1 1. — Stcde indebtedness of Delaware and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING — INTEEEST CHAEGE. DEBTEDNESS. December 31, 1902. December 31, 1890. January 10, 1881. 1902 1890 1881 Total $769,750 $899,750 $930, 000 830, 460 $37,910 8.55,800 530,000 239,760 660, 000 239, 750 847, 000 83, 000 16, 075 14, 386 23, 625 14, 385 50,820 Special debt obliga- tions to public trust funds 4,980 DISTRICT OF COLUMBIA. An exhibit of the debt and assets of the District of Columbia is included with the debt and assets of the states and territories in Tables 69 and 72, to conform to the arrangement of the Eleventh Census. But in the summary tables of this report the debt and assets of the District are classed as municipal instead of as state debt. Funded debt. — Under provisions of the act of March 3, 1891, there were sold during the fiscal year ending June 30, 1892, bonds to the amount of $2,400,000, the proceeds being used to redeem permanent improve- ment bonds maturing on July 1, 1891; and during the fiscal 3'ear ending June 30, 1893, bonds to the amount of $400,000 were sold, the proceeds being used to redeem twenty-year funding bonds maturing on July 1, 1892. The act of June 20, 1874, and subsequent acts author- ized the issue of $15,000,000 of 3.65 per cent fifty-year funding bonds. Up to the close of the fiscal year ending June 30, 1890, $14,689,200 of this amount had been issued. The issues since that time have been as follows: PURPOSE OF ISSUE. Issued during fiscal year ending — To pay judgments of Court of Claims June 30, 1891 To pay judgments of Court of Claims June 30,1892 To pay judgments of Court of Claims June 30, 1893 To pay judgments of Court of Claims ' June 30, 1895 To pay old debts and old interest June 30, 1895 To pay judgments of Court of Claims June 30, 1896 To pay old interest claims June 30, 1900 850, 750 27,100 9,250 46, 000 110, 000 34, 600 2,500 The Eleventh Census reported a bonded debt, at the close of the fiscal year ending June 30, 1890, of $19,781,050. In addition, $2,270 of t^n-year (Bowen) bonds and general stock of the old corporation of Washington were still outstanding at that time, though they were past due and had ceased to draw interest; these securities are shown in this report. 152 WEALTH, DEBT, AND TAXATION. Floating debt. — The floating debt of the District of Columbia consisted each year of (1) amounts due the United States Government for money advanced by it to meet deficiencies of revenues and to pay for improve- ments and extensions to the water system of the Dis- trict; and (2) special improvement certificates redeem- able from collections of special assessments. Table 12. — Indebtedness of the District of Columbia and annual interest charge thereon at specified dates. CHAEACTER INDEBTEDNESS OUTSTANI>ING — INTEREST CHARGE. OF INDEBTED- NESS. June 30, 1903. June 30, 1890. Jure 30, 1880. 1908 1890 1880 Total.... $14, 577, 448 «19,781,050 $22,498, 323 «606,254 »855, 401 $1,026,105 Bonds 12,923,630 1, 653, 818 19,781,050 22,498,323 472,184 33,070 855,401 1,026,105 FLORIDA. Funded debt. — In 1890 the reported funded debt of Florida consisted of two series of bonds issued for the purpose of funding the state's floating debt; of these bonds $673,500 were held by the educational fund of the state, $242,500 by the sinking fund, and $359,000 by individuals. No changes were made in this funded debt until 1901, when the issue of 1871, amounting to 1350,000, matured. The $82,300 of bonds of this issue then held by the sinking fund were canceled; but the remainder, held by the educational funds of the state, were refunded by an act of the legislature approved May 31, 1901. Of the total bonded debt on December 31, 1902, the state educational funds held §884,500; the sinking fund, $160,200, and individuals, $148,000. In addition to the above-mentioned debt there were apparently outstanding, from 1890 to 1902, $4,000 of bonds issued in 1875; but these bonds are not included in Table 69, as they are not shown in state reports of debt and no definite information could be obtained concerning them. There were also outstanding, from 1890 to 1901, $132,000 of 7 per cent bonds issued in 1857 to defray expenses incurred in suppressing Indian hostilities and held b_v the Florida Indian trust fund of the United States. As an ofl'set to this debt the state had claims against the United States for an amount more than suf- ficient to pay the principal and interest on these bonds. Both the bonds and the state's claims against the United States were omitted from the debt and asset tables given in the Eleventh Census report and from those given in the reports of the state officials as well; they have been omitted also from Tables 09 and 72 of this report. An act of Congress approved May 27, 1902, provided for a final settlement of the account between Florida and the United States. Under this act an aggregate of $692,946 was paid to the state in 1902, that amount being the excess of Florida's claims against the United States over the $132,000 of bonds and inter- est thereon due the United States. Floating debt. — The only floating debt of the state consisted each year of two temporary loans made under authority of chapters 3875 and 4018 of the laws of Florida. In 1889 the state borrowed on its note $100,000 to supplement its general revenues, which were insufllcient to meet expenses. This temporary loan was outstanding on December 31, 1890, though it was not shown in the report of the Eleventh Census. In 1891 a further temporary loan of $100,000 was made to meet expenses. Table 13. — State indebtedness of Florida and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING— INTEREST CHARGE. DEBTEDNESS. December 31, 1902. December 31,1890. December 31, 1880. 1902 1890 1880 Total $1,192,700 $1,375,000 $1, 324, 715 $63, 531 $85, 000 $80,226 1,192,700 1,275,000 100, 000 1,276,500 48, 245 63, 531 80, 000 5,000 80,226 Floating debt . GEORGIA. Funded debt. — In 1890 the funded debt of Georgia consisted of bonds and special debt obligations to the university fund. Most of the bonded debt of the state was incurred originally to aid in the building of rail- roads and to redeem railroad bonds indorsed by the state; these railroad aid bonds — which, with the excep- tion of the 1894 series, were issued prior to 1880 — are described in the detailed account of all financial transac- tions from 1828 to 1880, given in Volume VII of the Tenth Census reports. Between 1890 and 1902 three statutes affecting the state debt were enacted by the legislature; they were dated October 9, 1891, Decem- ber IS, 1894, and December IS, 1895, and provided for the refunding of bonds of earlier issues. An act of the state legislature passed September 30, 1881, required the governor to issue to the trustees of the University of Georgia, in lieu of any valid matured bonds of the state held by said university, an obliga- tion similar to a bond and equal in amount to the prin- cipal of such matured bonds; this obligation falls due fifty years from the date of issue and bears 7 per cent interest. This debt of the state to the universitv has been tabulated as a special debt obligation to public trust funds. Under the same head is included an item of $90,202, classified in the report of the Eleventh Census as floating debt, which represents a loan to the state of money received for the university fund from the sale of land scrip granted by the Federal Government for educational purposes; the state pays the trustees of the university 7 per cent interest on this loan. PUBLIC INDEBTEDNESS. 153 Floating debt. — The only floating debt reported for the state consisted of temporar}' loans outstanding at the close of the fiscal j^ears 1901 and 1902. The pur- pose of issue of this debt was not ascertained, but it was incurred probably to make up a deficiency in revenues. Table 14. — State indebtedness of Georgia and annual interest charge thereon at specified dates. CHARACTER OF IN- INDEBTEDNESS OUTSTANDING— INTEREST CHAEOE. DEBTEDNESS. September 30,1902. September 30,1890. September 30, 1880. 1902 1890 1880 Total $7,876,202 *10,449,642 $9,917,862 $334,444 $886, 974 $671,806 7,353,500 372, 702 160,000 10, 089, 340 360,202 9,827,060 90,202 308,355 26,089 361,760 25,214 665, 492 6,314 Special debt obli- gations to public trust funds Floating debt HAWAII. Table 69 reports the debt of Hawaii beginning with 1898, the year of annexation to the United States. The debt statement for 1902 is taken from the territorial treasurer's report, which is as of June 30; no statement as of December 31 was available for that j^ear. Funded debt. — The funded debt of Hawaii in 1898 consisted of bonds issued to repay depositors in the Postal Savings Bank and to make public improvements. The issue of savings bank bonds was provided for in a law enacted in 1890, as follows: To facilitate the repayment of deposits the minister of finance is authorized to issue coupon bonds of the Hawaiian government for the amount of deposits in treasury July 1, 1888, and on the first day of January and July in each year thereafter he is authorized to issue bonds up to the amount of the net deposits paid in during the preceding six months. Such bonds shall be held by the Postmaster-General in trust as security for deposits in Hawaiian Postal Savings Bank; but he shall not draw the interest thereon, and before negotiation of such bonds as provided by law it shall be his duty to detach all interest cou- pons on the bonds that have accrued and deposit the same in the office of the minister of finance, where they shall be canceled. The latest bond issue for public improvements was authorized in 1896. Under this law the minister of finance', with the approval of the executive council, could issue $2,000,000 of bonds as required " for the purposes of public works and enterprises, immigration, and the promotion of industrial developments and of education." By the joint resolution of the United States Congress approved July 7, 1898, the Federal Government assumed 14,000,000 of the Hawaiian bonded debt, and up to June 30, 1902, it had paid 12,250,300 on the outstand- ing bonds and $764,570.31 due depositors in the Postal Savings Bank. Thus, on June 30, 1902, the Federal Government was pledged to pay $985,129.69 of the $1,925,100 of Hawaiian debt, and the territory itself was liable for the balance, or |939,970.31. Floating debt. — Floating debt was not reported for anj' one of the five j'cars included in Table 69. IDAHO. Fhnded debt. — When Idaho was admitted to the Union as a state, July 3, 1890, its bonded indebtedness was $146,716.06. An act of the legislative 'assembly of the territory, approved February 5, 1889, and ratified by Congress May 16, 1890, authorized an issue of bonds for building wagon roads, but these bonds were not sold until after October 1, 1890. Since 1890 a number of acts authorizing public loans have been passed by the legislature. For most of these loans the title de- scribes the purpose of issue. The state improvement bonds of 1899 and 1901 were issued to provide money for furnishing the public buildings; the Academy of Idaho loan, authorized March 11, 1901, was issued for the purpose of erecting buildings; the deficiency fund- ing bonds of 1901 were issued to pay claims against the state which accrued in the years 1895 to 1900, inclusive. Floating debt. — The floating debt of the state con- sisted each year of outstanding warrants, which drew interest at 10 per cent in 1890 and at 6 per cent there- after. The amount varied greatly from year to year: in 1890 the amount outstanding was $92,553, and in 1902 it was $201,070. Table 15. — State indebtedness of Idaho and annual interest cliarge thereon at specified dales. INDEBTEDNE.SS OUTSTANDING— INTEREST CHARGE. EDNESS. December 31, 1902. October 1,1890. June 30, 1880. i9oa 1890 1880 Total $755, 570 $239,268 $82, 944 $36,729 $19, 927 it,, 294 Bonds Floating debt 654, 500 201,070 146, 716 92,653 69, 268 13, 676 24, 665 12, 064 10,672 9, 255 6,927 1,367 ILLINOIS. Funded debt. — The funded debt of Illinois in 1902 consisted of a small amount of bonds due and called but not presented for redemption, and obligations to the state educational funds, classified under the desig- nation "siaecial debt obligations to public trust funds;" obligations of the latter class were reported by the Eleventh Census as floating debt. Floating debt. — In 1890 the floating debt of the state as reported in Table 69 consisted of the local bond fund, the unknown and minor heirs' fund, and outstanding warrants ; none of these was included in the debt tables of the Eleventh Census, but the amount of the warrants was deducted from the total assets reported. The local bond fund, which constitutes the greater portion of this floating debt, consists of moneys col- lected and held by the state treasurer as a sinking fund for the payment of interest on, and for the ultimate liquidation of the principal of, the bonds of counties and municipalities, under the provisions of a law au- thorizing the registration of such bonds with the state treasurer 'and the guarantee by the state of their pa}?-- ment; this liability is balanced by cash reported in 154 WEALTH, DEBT, AND TAXATION. Table 72 as belonging to the local bond fund. The un- known and minor heirs' fund is a private trust obliga- tion and is balanced by cash held by the state treasurer for the object of the trust. Table 16. — State indebtedness of Illinois and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING — INTEEEST CHARGE. DEBTEDNESS. 1 SeptemberlSeptember 30,1902. 30,1890. September 3), 1880. 1902 1890^ 1880 Total S2 155 122 si sn apfi 81,446,466 J117, 341 S105, 259 $86,372 18, 500 1, 758, 276 378,346 19,500 1,165,407 626, 489 281,059 1,165,407 15, 448 Special debt obli- gations to public trust funds Floating debt 99, 568 17,773 69, 924 36,335 69, 924 INDIANA. Funded debt. — In 1890 the funded debt of Indiana consisted of two classes of obligations — negotiable bonds and nonnegotiable instruments. The latter are amounts due to Purdue University and to Indiana Uni- versity, as provided by the acts of 1881 and 1883, re- spectively; they are classed in Table 69 as special debt obligations to public trust funds, but in the report of the Eleventh Census they were classed as bonded debt. The amount of these special debt obligations outstand- ing in 1902 was the same as in 1890; the nonnegoti- able bonds held by Purdue University, amounting to $340,000, matured in 1901, but they were erxtended twenty years by an act of the legislature. On October 31, 1890, the total bonded debt of the state was ^8,056,615.12, bearing interest at 3 and 3.5 per cent. No change occurred until the year 1891, when $10,000 of state stock certificates were paid off. An act approved March 7, 1891, provided that for the purpose of carrying on the state government the gov- ernor, auditor, and treasurer might, as occasion should arise, issue bonds never exceeding $700,000 in the aggregate, or more than $300,000 at any one time. In the same year there were issued, under the provi- sions of this act, $300,000 of five-year bonds, bearing interest at 3.5 per cent; they were sold at the rate of 100.295. During this year there was a net increase of 1290,000 in the bonded debt of the state. In 1892 the state adopted a new policj', beginning to pay off gradually its entire debt. The act of March 7, 1891, above referred to, provided that the state might issue refunding bonds to pay off any maturing debt. Under this provision the state in 1892 refunded the temporary interest loan of 1887; the new issue was payable on April 1, 1901, bore interest at 3.6 per cent, and sold at the rate of 100.750. During 1893 the temporary interest loan of 1888, due April 1, 1893, was redeemed, making a reduction of $340,000 in the bonded debt. In 1894 the first collection under the levy for the new state debt sinking fund was made, and $195,169.80 was received; this money was applied to the payment of the temporary loan of 1885, amounting to $200,000; the excess of this loan over the sinking fund was paid out of the general fund. In the same year the state retired the temporary interest loan of 1889, amounting to $370,000, making a total reduction in debt of $570,000 for the year. In 1895 the debt was further decreased by the pay- ment of the $400,000 still due on the temporary loan of 1885; of this amount, $154,019.02 was paid out of the sinking fund and the balance out of the general fund. During the same year the state, under an act approved March 5, 1895, refunded the temporary refunding loan of 1885, amounting to $585,000, and the new statehouse loan of 1885, amounting to $500,000. Both of the new issues were twenty -year bonds with a fifteen -year option ; the $585,000 issue was dated April 1, 1895, bore inter- est at 3.5 per cent, and sold at the rate of 102.701, while the issue of $500,000 was dated May 1, 1895, bore interest at 3.5 per cent, and sold at the rate of 102.290. During 1896 a payment of $300,000 was made on the temporary loan of 1889 (first series) and the $300,000 loan of 1891 was paid off, making a reduction in bonded debt of $600,000 for the year. During 1897 the debt was reduced by $720,000, as follows: Another payment of $300,000 was made on the temporary loan of 1889 (first series); a payment of $80,000 was made on the school bond refunding issue of 1889; and the temporary refunding loan of $340,000, issued in 1892, was paid off in full. During 1898 the remaining $100,000 of the temporary loan of 1889 (first series) was wiped out, and $400,000 was paid on the second series of the temporary loan of 1889, making a total reduction in debt of $500,000 for the year. In 1899 the debt was further reduced by $513,000 through the retiring of state stock certificates amount- ing to $1,000, of the remainder of the temporary loan of 1889 (second series) amounting to $300,000, and of school bond refunding bonds amounting to $212,000. The school bond refunding loan of 1889 was further reduced by $483,000 in 1900, by $500,000 in 1901, and by $1,317,000 in 1902. These were the only payments on account of debt during the years mentioned. The large payments above mentioned brought the funded debt of the state down from $8,540,615.12 in 1890 to $2,887,615.12 in 1902. During this same period the annual interest charge decreased from $273,825 to $101,565. Floating debt. — The only floating debt reported for Indiana consisted each year of private trust obligations on account of the unclaimed estates fund, escheated estates fund, and excess of bids fund. These funds, which are not included by the Eleventh Census in the PUBLIC INDEBTEDNESS. 155 state debt of Indiana, consist of small amounts of cash held by the state treasurer. According to constitu- tional provision, these monej's, if not claimed, will eventuallj' become a part of the school fund. Table 17. — State indebtedness of Indiana and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING — INTEREST CHARGE. DEBTEDNES3. October 31, 1902. October 31,1890. October 31, 1879, 1902 1890 18J9 Total $2,913,828 *8, 566, 956 S4, 998, 178 m01,5C5 77,365 24,200 if278 825 ^288 127 2,403,616 484,000 26,213 8, 056, 615 484,000 26, 341 1,093,395 3,904,783 249, 625 24, 200 53, 840 234,287 Special debt obli- gations to public trust lunds IOWA. Funded debt. — The only funded debt in Iowa between the fiscal j^ears 1890 and 1902 was the state obligation to the school fund. This obligation, whi5h was issued to reimburse the school fund for losses sustained through the action of state officials at different times, amounted to.$2i5,435 in 1891 and $10,937 in 1903; the state paid interest thereon at 6 per cent. In the report of the Eleventh Census this public trust obligation was classed as floating debt. Floating deht. — The floating debt of the state con- sisted each year of warrants; the amount of this debt outstanding in 1903 was small. The debt statement for Iowa in the report of the Eleventh Census does not include any outstanding warrants. Table 18. — State indebtedness of Iowa and annual interest charge thereon at specified dates. INDEBTEDNESS 0DTST4NDING— INTEREST CHARGE. CHARACTER OF IN- DEBTEDNESS. June 30, 1903. June 30, 1889. Septem- ber 30, 1879. 1903 1889 1879 Total S49,.589 *245,435 J545,435 8656 $19, 635 840,635 Bonds 300, 000 246,435 21, 000 Special debt obliga- tions to public trust 10,937 38, 652 245,435 656 19, 635 19, 635 KANSAS. Funded delt.—ln 1890 the funded debt of Kansas consisted of twelve series of bonds, authorized for various purposes between the years 1866 and 1887. All of these bonds were retired before June 30, 1903, with the exception of two issues amounting to |103,000, which were authorized in 1887. To provide for the redemption of maturing loans, the legislature in 1897 authorized three issues of bonds to mature in 1902, 1903, and 1904. The issue maturing in 1902 was again re- funded under an act of the legislature approved Febru- ary 25, 1901. The only bonds outstanding June 30, 1903, were these three new issues and the two issues 1887, above mentioned, all of which were held by the state educational funds. The legislature of 1899 author ized four issues of short-term bonds to provMe a revolv ing fund to be used in the purchase of raw material for the binding-twine plant of the penitentiary. These bonds were redeemed before the close of the fiscal year 1902. Floating deht. — In 1890 the reported floating debt of Kansas consisted of certificates of indebtedness i,ssued under authority of an act of the legislature approved March 5, 1887, for the payment to citizens of losses sustained from the invasion of the state by guerrillas and marauders in 1861, 1863, 1864:, and 186.5. These were known as Quantrill Raid certificates. The last of them were redeemed in 1901. There were state treas- ury warrants outstanding at the close of some, and probably at the close of all, years between 1890 and 1902, but the amount of these warrants was not reported. Table 19. — State indebtedness of Kansas and amnial interest charge thereon at specified dates. INDEBTEDNESS OPTSTANDING — INTEREST CHARGE. DEBTEDNESS. June 30, 1903. , June 30, 1890. June 30, 1880. 1903 1890 ( 1880 Total S632, OCO $1,119,791 $1,181,975 S25. 280 $65,732 i$81,724 632,000 801,000 318,791 1, 181, 975 25, 280 52,980 81,724 Floating debt 12,752 . KENTUCKY. Funded deht. — On June 30, 1903, the funded debt of Kentucky consisted of three issues of negotiable and four issues of nonnegotiable bonds. The latter were held b}^ state educational funds and in this report are tabulated under the designation "special debt obliga- tions to public trust funds;" in the report of the Elev- enth Census they were classed as floating debt. Of the negotiable bonds, |16,394 were issued prior to 1890, and of that amount, $6,394 were due prior to 1890, but had never been presented for redemption. The only other negotiable bonds of Kentucky outstand- ing on June 30, 1903, were |26,000 of an issue of $500,- 000 authorized May 10, 1897, the greater part of which was redeemed by the sinking fund in the fiscal j^ear 1902. This last series was authorized to fund floating indebtedness incurred on account of institutions for the blind, deaf, feeble-minded, and insane. Of the nonnegotiable obligations two, held by the school fund, were outstanding on June 30, 1891 — the first, for ?1, 327,000, was issued in 1870; and the second, for $378,947, was issued in 1880 and represents the state's obligation by reason of the surplus school reve- nue due the counties. The third nonnegotiable bond, amounting to $606,650, was issued under an act ap- proved March 12, 1892, to the state board of education, and is equal to the amount of the direct tax refunded 156 WEALTH, DEBT, AND TAXATION. to the state by the United States Government. This tax money was received by the state in 1892 and the income thereon is to be used for free schools. The fourth boritt, amounting to $165,000, was issued in pursuance of an act of the legislature approved May 21, 1897, which directs that the interest thereon at 6 per cent per annum shall be paid in perpetuity to the Agricultural and Mechanical College and the State Normal School for Colored Persons. This bond was issued to take up maturing state bonds held by the agricultural college and normal school funds. Floating debt. — At the close of most of the years reported in Table 69 the general revenue fund of the state had been overdrawn, and cash belonging to the sinking fund had been borrowed to meet ordinary ex- penses. In the fiscal years 1893 and 1894, the state not only borrowed all sinking fund cash but overdrew its bank accounts to meet general expenditures. Over- drafts on both the sinking fund and the banks are classi- fied as floating debt. Warrants are reported as out- standing on June 30, 1898 and 1899; these represent only the warrants held as investments by the sinking fund. Doubtless the public held state warrants at the close of several of the years covered by Table 69, but the amount was not ascertained. Table 20. — State indehtedness of Kentucky and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING — INTEREST CHARGE. DEBTEDNESS. June 30, 1903. Juno 30, ■ 1889. October 10, 1879. 1903 1889 1879 Total Bonds 12, 616, 929 82,386,341 Jl, 862, 578 *160, 278 ¥132,797 Sill, 371 42, 394 680,394 180,394 1 440 30,440 102, 357 10 440 Special debt obli- gations to public trust funds rioatingdebt 2, 480, 636 92, K99 1,706,947 1,682,182 148,838 100,931 LOUISIANA. The statement of debt for Louisiana was taken from the secretary of state's report, as neither the auditor's nor the treasurer's report contains a debt table. The secretar}' of state reports the debt a.s of May 1, from 1892 to 1896; as of April 1, from 1896 to 1900; and as of March 1, in 1902, although the fiscal year of the state ends December 31. Table 72 reports the assets of the several funds as of December 31. Funded deht. — The funded debt of Louisiana on March 1, 1902, consisted of two series of bonds issued to refund prior indebtedne.ss and to cancel obligations to the state school, seminary, and Agricultural and Mechanical College funds. These last are classed in Table 69 as special debt obligations to public trust funds. but were given as floating debt in the report of the Eleventh Census. No new issues of bonds were made during the period covered by Table 69, and the bonds outstanding on May 1, 1892, are fully described in the report of the Eleventh Census. The bonded debt was reduced from $1 1 , 991 , 300 in 1892 to $10,877,800 in 1902. The obligation of the state to the several trust funds was confirmed by the adoption of the 1898 constitution: Art. 257. The debt due by the state to the free school fund is hereby declared to be the sum of one million one hundred and thirty thousand eight hundred and sixty-seven dollars and fifty- one cents in principal, and shall be kept on the books of the auditor and treasurer to the credit of the several townships entitled to the same, the said principal being the proceeds of the sales of lands heretofore granted by the United States for the use and sup- port of free public schools, which amount shall be held by the state as a loan, and shall be and remain a perpetual fund, on which the state shall pay an annual interest of four per cent and that interest shall be paid to the several townships in the state entitled to the same, in accordance with the act of Congress, No. 68, approved February 15, 1843. Art. 258. The debt due by the state to the seminary fund is hereby declared to be one hundred and thirty-six thousand dollars, being the proceeds of the sale of lands heretofore granted by the United States to this state for the use of a seminary of learning, and said amount shall be kept to the credit of said fund on the books of the auditor and treasurer of the state as a perpetual loan, and the state shall pay an annual interest of four per cent on said amount. Art. 259. The debt due by the state to the Agricultural and Mechanical College fund is hereby declared to be the sum of one hundred and eighty-two thousand three hundred and thirteen dol- lars and three cents, being the proceeds of the sale of lands and land scrip heretofore granted by the United States to this state for the use of a college for the benefit of agricultural and mechanical arts; and said amount shall be kept to the credit of said fund on the books of the auditor and treasurer of the state as a perpetual loan, and the state shall pay an annual interest of four per cent on said amount. Art. 260. The interest due on the free school fund, the seminary fund, and the Agricultural and Mechanical College fund shall be paid out of any tax that may be levied and collected for the pay- ment of the interest on the state debt. The state statutes speak of an obligation to pay annuall}^ to the common school fund the amount of $28,795.14 as interest on the United States surplus deposit fund. No reference to a surplus deposit fund or obligations on account of the same is found, how- ever, in the reports of the treasurer, auditor, or super- intendent of instruction. If the above stated amount is paid, it is probably included in the tax levy for general school purposes. Fhiathui deht. — The floating debt of Louisiana con- .sists of certificates of indebtedness, matured interest on bonds, and outstanding warrants, all of which are non- interest bearing. This class of debt, which amounted to $2,422,960 on May 1, 1892, had been reduced to $1,265,814 on March 1, 1902. PUBLIC INDEBTEDNESS. 157 Table 21. — State indebtedness of Louisiana and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING— INTEREST CHA1U;E. INDEBTEDNESS. March 1, 1902. May 1, 1890. May 1, 1880. 1»02 1890 18801 Total ((13,592,795 816,008,685 823,437,640 1816,362 «874,604 Bonds 10, 877, 800 1, -149, 181 1, 265, 814 11,7.59,600 1,449,181 2,799,904 22, 430, 800 758, 395 67,967 816, 637 57,967 Special debt obli- gations to public trust funds Floating debt 1,006,840 1 Not reported. MAINE. Funded debt. — On December 3L, 1902, the funded debt of Maine consisted of two series of negotiable bonds and of several special debt obligations to public trust funds. Of the negotiable bonds, $700 was for old bonds due but not presented for payment, and the balance, $1,714,000, was for refunding bonds authorized in 1889. Of the nonnegotiable obligations of the state, three existed by virtue of acts of the legislature. By an act approved March 7, 1889, the state received from the Maine Insane Hospital the sum of $50,000, bequeathed to it by the Hon. Abner Coburn, which was applied to the paj'ment of the state debt. A non- negotiable registered bond for a like sum, bearing interest at 4 per cent per annum, payable semiannually, and due in thirty years from Jul_y 1, 1887, was issued to the hospital. By an act approved March 7, 1889, the state received from the Maine State College of Agricultural and Mechanical Arts, situated in Orono, $100,000, be- queathed to it \>Y the Hon. Abner Coburn. This was applied to the payment of the state debt. A nonnego- tiable registered bond for a like sum, bearing interest at 4 per cent per annum, payable semiannually, and due in thirty j^ears from July 1, 1887, was issued to the college. By an act approved March 7, 1889, authority was given to issue a nonnegotiable registered bond in favor of the State College of Agricultural and Mechanical Arts for $118,300, bearing interest at 5 per cent, pay- able semiannually, and due in thirty years, for which a like amount of war debt held by the college was retired. In the repoi't of the Eleventh Census these three loans were tabulated with the bonded debt, while the other debt obligations to trust funds were tabulated with the floating debt. The special debt obligations to trust funds, other than the three above described, represent moneys received as public trusts and converted to state uses. These obligations are shown on the accounts of the state ofEcials as balances due the several funds," but no certificates or bonds have been i.ssued therefor. The aggi'egate of all obligations to trust funds on December 31, 1902, was $1,070,683, and all of these obligations, except those on account' of the Sanford legacy to the reform school fund and the Williams legacy to the insane hospital fund, were in existence prior to 1890. The last two were assumed by the state in 1891 and 1897, respectively. Floating debt. — The floating debt of Maine consisted each year of temporary or revenue loans. In the years when such loans are reported as outstanding they were usually paid shortly after the opening of the succeed- ing year, and when no such loans are reported on Table 69, they had been paid before the close of the year in which issued. Table 33. — Hlale indebtedness of Maine and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING — INTEREST CHARGE. DEBTEDNESS. December 81, 1902. December 31, 1890. December 31, 1879. 1902 ?104,918 1890 1879 Total S2, 785, 383 S3, 642, 276 $6,678,030 *119, 232 8386,804 Bonds 1,714,700 1, 070, 683 2,351,000 991, 276 1 300, 000 5, 850, 500 702, 530 1 125, 000 61,420 63, 498 70, 020 49, 212 350, 970 Special debt obli- gations to public trust funds Floating debt 35,884 1 Rate of interest not reported. MARYLAND. Funded debt.— On September 30, 1889, Maryland's funded debt, which consisted wholly of bonds, amounted to $10,370,535.66. Of this amount, $4,971,706.46 was incurred to aid railroads and canals, $500,000 for the relief of the treasury, and the balance for refunding loans. A loan authorized in 1888 for refunding ma- turing debt was issued during the following year but does not appear in the report of the Eleventh Census. This loan was called the exchange loan of 1889 and pro- vided for the issue of bonds to the amount of $4,381,066.63 to refund certain sterling bonds, aggre- gating 900,250 pounds sterling, which had been floated in London under an act of 1838 for the aid of railroads and canals. In 1890 the legislature authorized an issue of refund- ing bonds to provide for meeting a number of matur- ing issues, and in 1898 a further issue was authorized. The bonds of the first issue are known as the exchange loan of 1891, and those of the second as the consolida- tion loan of 1899. Since 1890 the state has also author- ized four other issues of bonds, as follows: (1) A loan of $500,000 was authorized in 1896 for the erection and extension of the Maryland penitentiary and the equip- ment thereof. (2) A loan of $100,000 was authorized in 1896 for the establishment of a second hospital for 158 WEALTH, DEBT, AND TAXATION. the insane of Maryland. (3) A loan of $500,000, known as the state building and improvement loan, was au- thorized in 1900 for the purchase of land and the erec- tion of buildings thereon in th'e city of Annapolis, for the further improvement and equipment of the Mary- land penitentiary, and for the further improvement and furnishing of the Springfield state hospital. (4) A loan of $400,000, known as the state loan of 1902, was authorized by the legislature of 1902 for the following purposes: $150,000 for the erection of the statehouse annex, $140,000 for heating plant at Annapolis, $60,000 for completion of the Fifth Regiment armory, and $50,000 for the Hovrse.of Correction annex. This loan was authorized by the legislature of 1902 and is known as the state loan of 1902. Table 23. — State indebtedness of Murylanj} and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING— INTEREST CHARGE. INDEBTEDNESS. September September 80. 1902. 30. 1S90. September 30, 1879. l<)()-2 1890 1S79 Total 56,916,981 310,703,291 I ill, 259, 607 4210, 280 8364,804 1621,317 Bonds 6,916,981 10,703,291 11, 269, 607 210, 280 364, 804 621,317 MASSACHUSETTS. Funded dJA. — On December ol, 1889, the funded debt of Massachusetts, consisting of negotiable bonds of numerous issues, amounted to $28,251,287.85. Of this amount there was outstanding on December 31, 1902, but $2,500,000 of construction of statehouse extension bonds and $972.94 of the Boston, Hartford and Erie Railroad bonds; the latter were due but had not been presented for paj'ment. Of the bonds issued during the period covered by Table 69, $81,7(17,762.3(1 were outstanding on December 31, 1902, making the total bonded del>t on that date $84,268,735.30. In 1888 the .state committed itself to the policy of loaning its credit to minor civil divisions for making certain improvements. The debt assumed on this account is termed "contingent," while that incurred for state purposes — capitol building, insane, and other in- stitutions — is termed "direct."' On December 31, 1902, the direct debt amounted to $27,41 3, 323.. 30, and the contingent debt was incurred for the following pur- poses: Total - S^i;, 8W, 412 Armory building.- - 1, 893, 000 Metropolitan jmrkh 7,5,')3, 000 Metropolitan paries (HTies 2) 1,737,500 Melni[ioIitan sewerage sysleDis 11,109,912 Metropolitan water sy.steins - 34, 500, 000 The ^-arious citirs and towns benefited refund this amount to the state Ijy means of sinking fund assess- ments levied by state boards of commissionci-s and paid at the same time; and in tii(} same manner lis state taxes. the annual payments being suflBcient to accumulate, at the maturitj^ of the bonds, a fund equal to their face value. The annual interest charges on these loans are borne by the municipalities and are paid in the same manner as the sinking fund installments. In the case of the metropolitan parks loan, series 2, the total issue was $3,475,000, of which the state assumed half and the benefited civil division half. On December 31, 1902, the direct bonded debt le.ss sink- ing fund assessments amounted to $13,472,628.09, and the contingent debt less sinking funds $52,491,377.65. The following bond issues on account of the direct debt of the state were authorized between 1890 and 1902: Chapter 428 of the acts of 1890 provided for the abo- lition of grade crossings for such cities and towns as may wish to comply with said act. Under this law the railroads pay 65 per cent of the cost of such alterations and the remaining 35 per cent is divided between the state and the city or town, but the city or town in no case is to pay more than 10 per cenb of such cost. To meet the state's share of the cost of abolishing certain grade crossings, $400,000 of bonds were issued in 1893, $250,000 in 1894, $850,000 in 1895, and $3,500,000 in 1896. Chapter 433 of the acts of 1892 provided for the abo- lition of certain grade crossings of the Boston and Providence Railroad in the citj' of Boston under differ- ent conditions from those provided in chapter 428 of the acts of 1890, above mentioned. Under the act of 1892 the state shall repay the railroad 45 per cent of the cost of the work and the citv shall repav the state 30 per cent of the amount paid the railroad. To pay its part of the co.st of this work, the state has issued the following bonds: $1,500,000 in 1898, $1,500,000 in 1899, and $300,000 in 1902. The total issue under these two acts amounts to $8,300,000, of which $6,300,000 liears 3i per cent and §2,000,000, 3 per cent interest. These loans were out- standing on December 31, 1902. The original issue of bonds for the purchase of a site for the statehouse extension was authorized by an act of the legislature in 1888 and $630,000 of bonds had been issued up to December 31, 1S89. This amount was increased as follows: In 1892, $200,000 by acts 1892, chapter 404 and chapter 438. In 1S9:3, S605,000 by acts 1S!I:',, chapter 129 and chapter :^2.i. In 1894, $400,000 by acts 1894. chapter h?>2. In 1896, $500,000 by acts 1896. This makes the total issue of bonds for a site for extension of statehouse $2,335,000; these bonds were redeemed during 1901. Chapter 394 of the acts of 1889 authorized the issue of $2,5(JO,000 in bonds " to provide for the enlarge- ment of the statehouse;" $1,900,00<) was issued durino- 1889 and the remaining $600,OoO was issued during 1890. These l)onds bear 3 per cent interest and PUBLIC INDEBTEDNESS. 159 mature in twenty years. In order to complete the building, a further loan of $550,000 was authorized by chapter 490 of the acts of 1895, and one of $125,000 by chapter 489 of the acts of 1897. Chapter 291 of ,the acts of 1898 authorized a loan of f50,000 for furnish- ing the statehouse, making the total bond issue for the construction of the statehouse extension $3,225,000. Chapter 549 of the acts of 1896 authorized the issue of $260,000 in bonds " to provide for the interior finish of Memorial Hall in the statehouse extension," and chapter 535 authorized the issue of bonds to the amount of $375,000 " to provide for the securitj' and preserva- tion of the so-called Bullfinch portion of the statehouse." Under authority of chapter 637 of the acts of 1901, bonds to the amount of $150,000 were issued in that year to meet the expenses of improving^ a tract of land adjacent to the capitol, and in 1902 a further issue of $75,000 was made for the same purpose. The total amount of bonds issued for statehouse pur- poses since 1888 is $6,410,000, of which $2,335,000 was discharged in 1901, leaving $4,075,000 outstanding on December 81, 1902. Chapter 408 of the acts of 1893 authorized the issue of bonds to the amount of $6,000,000, bearing 3^ per cent interest and maturing in twenty j'ears, for the purpose of purchasing from the sinking fund the bonds of the Fitchburg railroad. It was necessary to realize on the securities held by the funds in order to retire bond issues then due and payable. During the year 1893 this issue was sold and the proceeds placed to the credit of the various sinking funds. Chapter 497 of the acts of 1894 authorized a loan of $300,000 for use of the state highway commission in laying out and establishing certain roads to be known as state highways. Twenty-five per cent of this amount, with the interest thereon, is to be repaid to the state by the counties wherein the highwaj^ is located, but this highway loan is not classed as a contingent debt of the state, as the monej' repaid the state is a small part of the total loan and is not applied to its pa3'ment. Other bonds for state highways have been issued as follows: YEAR OF ISSUE. Year of author- ization. Number of chapter. Amount of issue. 1895 '. ... 189.5 1896 1896 1898 1899 19U(J 1901 1901 347 481 481 539 396 442 269 246 $400, 000 600,000 1897 700, 000 1898 300, 000 400, 000 1900 400, 000 350,000 1902 375, 000 The total issue, $3,825,000, of which $1,410,000 bears 3 per cent and $2,415,000 bears Si per cent interest, is included with the direct debt of the state outstanding on December 31, 1902. Chapter 391 of the acts of 1894 authorized the issue of $700,000 in bonds for building an insane asylum at Medfield. Further bonds for this purpose were issued as follows: In 1895, 1300,000 by acts of 1895, chapter 399. In 1897, $25,000 by acts of 1897, chapter 205. In 1901, $50,000 by acts of 1901, chapter 426. In 1902, $99,300 by acts of 1902. A total of $1,174,300 bearing 3j per cent interest was borrowed on account of the Medfield Insane Asylum during the period 1890 to 1902. The metropolitan park loan, series 2, is partly direct and parti}' contingent debt of the state and is discus.sed under the latter head. Chapter 503 of the acts of 1895 authorized the issue of scrip or bonds to the amount of $150,000 for the " purchase of a site and the erection thereon of a suita- ble building and * * * for the equipment thereof, to be known as the Ma,ssachusetts Hospital for Con- sumptive and Tubercular Patients." Chapter 575 of the acts of 1898 authorized an additional loan of $22,600 for the completion of the building, and chapter 471 of the acts of 1901, authorized the loan of $128,000 for enlarging the hospital, making the total loan for this hospital $300,600, of which $172,600 bears 3 per cent and $128,000 bears 3i per cent interest. The entire issue matures in 1925. Chapter 483 of the acts of 1895 provided for the establishment of the Massachusetts Hospital for Epi- leptics and authorized the issue of bonds to the amount of $160,000. I Under variou.s amendments to this act, bonds were issued as follows: $85,000 in 1899, $25,450 in 1900, $34,000 in 1901, and $39,000 in 1902. The total issue for this purpose was $343,450, of which $270, 45U bears 3 per cent and §73,000, 3^ percent inter- est; $160,000 is due in 1925 and the remainder in 1929. Chapter 486 of the acts of 1897 authorized the harbor and land commis-sioners to purchase or otherwise take in fee certain lands and flats, and provided for this pur- pose the issue of $100,000 in scrip or bonds. Chap- ter 613 of the acts of 1897 provided for the construction of a pier or dock on the commonwealth flats in South Boston and authorized a loan of $500,000. "Under authority of these two acts, $500,000 in forty-year 3^ bonds have been issued and were outstanding on December 31, 1902. Chapter 561 of the acts of 1898 authorized the issue of $1,500,000 in bonds, the proceeds therefrom to be used in defraying the expenses of equipping the state's quota of volunteers for military and naval service in the war with Spain. This act further provided for the payment of $7 per month to each soldier, marine, or .sailor during his enlistment in time of war, and, in case of the death of an enlisted man, the pa^^ment for six months from date of his death of a lifce amount to his widow or minor children. The state has issued under this act $1,235,000 in 3 per cent bonds, of which $1,000,000 are due in 1926 and $236,000 in 1928. 160 WEALTH, DEBT, AND TAXATION. Chaptei' 471 of the acts of 1901 authorized the issue of $364,800 in scrip or bonds for a term not exceeding thirt}' years " for the construction and enlargement of certain public buildings named in the act." Bonds to that amount were issued in 1901, and chapter 434 of the acts of 1902 authorized a further issue of |556,800 for the same purpose, making a total issue of $921,600, of which $200,000 bears 8 per cent and $721,600, 3i per cent intei'est. These bonds are due in 1931. The following bond issues on account of the contin- gent debt of the state were authorized between 1 890 and 1902: Chapter 384 of the acts of 1888 provided for the building of armories for the Massachusetts Volunteer Militia. Under this act the state builds the armory, paying for it by the issue of state bonds, and the city in which the armory is located pays to the state annual installments sufficient to meet the interest charges on the state armory bonds and to establish a sinking fund for their redemption. The act provides that the inter- est and sinking-fund requirements shall be included in and made a part of the sum charged to the city by the state and shall be assessed upon the city in the appor- tionment and assessment of its annual state tax and shall be paid in the same manner and time as the state tax. Loans made under this law are classed as con- tingent debt of the state. Under the armory act of 1888 the state had issued, up to December 31, 1889, scrip or bonds amounting to $830,000, which provided armoi'ies at Boston, Low- ell, and Worcester. Other cities took advantage of this act, and under it state bonds have been issued as follows: In 1890 ?40, 000 Inl891 ---- 15,000 Inl892 95,000 In 1893 100,000 In 1894 110,000 In 1895 125,000 In 1896 , 125,000 In 1897 120,000 In 1901 125,000 In 1902 308,000 This makes a total issue under this act of $1,893,000 outstanding on December 31, 1902, of which $125,000 is at 3^ per cent and the remainder at 3 per cent in- terest. Chapter 439 of the acts of 1889 provided for the issue of state scrip or bonds for the purpose of con- structing main sewers for certain cities and towns to an amount not exceeding $5,000,000, at a rate of inter- est not exceeding 4 per cent, and to mature at a time not exceeding forty years from date. It further pro- vided for the levying by a state commission of the sinking fund, maintenance, and operation charges upon the benefited cities and towns, and the payment of this amount, with the interest charge accruing from year to year, in the sanie manner and at the same time as the state taxes. The act also provided that other cities and towns may take advantage of this law by making cer- tain arrangements with the board in charge of the work. There have been issued under this act and acts amenda- tory thereto bonds as follows: YEAR OF ISSUE. Amount of issue. Year of authori- zation. Number of chap- ter. 1890 S3, 600,000 368,000 1,053,000 579, 000 500,000 300, 000 300,000 200,003 30, 000 10,000 70, 000 300, 000 5,000 155, 000 60, 000 35,000 25, 000 1,000,000 175,000 90, 000 10,912 2, 000, 000 40,000 864,000 1889 1889 1889 1889 1894 1895 1895 1895 1896 1897 1897 1897 1897 1898 1898 1898 1899 1899 1900 1900 1900 1899 1901 1899 439 1891 439 1892 439 1893 439 1894 307 1895 294 1895 . . 403 1896 406 1896 414 1897 436 1897 ... 520 1897 - 83 1898 88 1898 424 1898 215 1898 180 1899 241 1899 424 1900 172 1900 ... 184 1900 464 1901 424 1901 ... 204 1902 424 This makes a total issue of $11,169,912, of which $3,494,000 bears 31 per cent and $7,675,912, 3 per cent interest; $6,395,000 matures in 1930, $835,000 in 1935, $65,000 in 1936, $1,024,912 in 1939, and $2,850,000 in 1940. This entire issue, outstanding on December 31, 1902, is classed as contingent debt of the state. Chapter 407 of the acts of 1893 authorized the issue of state bonds ' ' for the acquisition and maintenance of park places " in certain cities and towns therein men- tioned, which constitute the metropolitan park district, " for the purpose of creating open spaces for exercise and recreation." The act also provided that the money needed to meet sinking fund assessments, interest, and maintenance charges shall be included in and made a part of the sum charged to each city and town in the metropolitan park district and be assessed upon it in the apportionment and assessment of its annual state tax, and it shall be paid at the same time and in the same manner and as a part of the state tax. Under authority of this act and acts amendatory thereto, bonds have been issued as follows: In 1894 $1,100,000 In 1895 200,000 In 1896 1,400,000 In 1897 2,000,000 In 1898 11,000,000 In 1899 1,025,000 In 1900 80,000 In 1901 750,000 This makes a total issue of $7,555,000, of which $1,855,000 bears 3 per cent, and $5,700,000, 3i percent interest. Each series matures forty years from date of issue and is a part of the contingent debt of the state outstanding on December 31, 1902. PUBLIC INDEBTEDNESS. 161 Chapter 288 of the acts of 1894 provided for the construction of roadways and boulevards ])y the state park commission, and authorized an issue of state bonds, known as the metropolitan park loan, series two, to defray the cost thereof. One-half the expense of con- struction, care, and maintenance is to be borne by the state, and one-half by the cities and towns of the met- ropolitan park district. The manner of levying- and collecting the charge against the municipalities is the same as that described for the metropolitan park loan. Authorized by this act and acts amendatory thereto, the state has issued bonds from time to time as follows: Inl89-i §500,000 In 1899 $500,000 Inl897 1,600,000 In 1900 325,000 Inl898 100,000 In 1902 450,000 This makes a total issue for roadways and boulevards of $3,475,000, of which $825,000 bears 3 per cent and $2,650,000, 3i per cent interest. One-half of this amount, $1,737,500, is classed as direct debt of the state, and the other half as contingent debt, being charged to the various cities and towns comprising the park district. The entire issue was outstanding on December 31, 1902. Chapter 488 of the acts of 1895 provided for a metro- politan water supply in the cities of Boston, Chelsea, Everett, Maiden, Medford, Melrose, Newton, and Some r- ville, and in the towns of Belmont, Hyde Park, Revere, Watertown, and Winthrop, and authorized the state treasurer and receiver-general to issue negotiable bonds in the name and behalf of the commonwealth to an amount not exceeding $27,000,000, for a time not exceeding forty years, and to bear interest not ex- ceeding 4 per cent per annum. By the terms of this act, the interest on the loan, an amount sufficient to accumulate a sinking fund for the payment of the debt at maturity, and the cost of maintenance are to be paid by the cities and towns named in the act. Under authoritj' of this act, the treasurer and receiver-general have issued bonds as follows: In 1895 $2,225,000 In 1896.. 4,775,000 In 1897 - 6,000,000 In 1898. In 1899. In 1900. ?4, 000, 000 3, 000, 000 1, 000, 000 Chapter 453 of the acts of 1901 authorized a further issue of bonds for waterworks and in that year $10,- 000,000, and in 1902, $3,500,000 in bonds were issued, making the total issue for this purjjose $o4, 500,000, of which $10,900,000 bears 3 per cent and $23,600,000, 3i per cent interest. These loans were a part of the con- tingent debt of the state outstanding on December 31, 1902. Floating debt. — Massachusetts reported a floating debt outstanding at the close of only one year — that ending December 31, 1901. This debt consisted of a temporary or revenue loan; ordinarily, all such loans are paid before the close of the year in which issued. 932—07 11 Table 24. — Stale indebtedness of Massachvselts mid annual interest charge thereon at specified dales. CHARACTER OF INDEBTED- NESS. Total. Bonds, direct debt Bonds, contin- gent debt INDHllTKr)NI':H,S OIJTSTA.N DING- Docem- bcr 31, 1902. 27, 413, 323 56,855,412 Decem- ber 31, 1890. 1,381,158 27,511,158 3,870,000, Decem- ber 31, 1879. J33,020,464 33, 020, 404 INTEREST CHARGE. 1002 ISflO I 187 S2, 796,963 Jl, 429,068 963, 181 1,X32,7X2 , 312, 958 lie, 100 ¥1,639,973 1 , 639, 973 MIOHIGAX. Funded deht. — In 1890 the funded debt of Michigan consisted of bonds and special debt obligations to public trust funds. On June 30, 1890, the recognized bonded debt of the state amounted to $31,992.83, of which amount $21,000 was the balance due on a war bounty loan of 1865, and $10,992.83 the balance due on an issue of March 21, 1837, for internal improvements. Interest charges had ceased on the former loan and the latter was noninterest bearing. The war bountj' loan of 1865 was redeemed prior to June 30, 1891, and the overdue internal improvement bonds were written off the books during the year ending June 30, 1900. An extra session of the state legislature was called in April, 1898, to adopt legislation authorizing a war loan to prepare the state militia for any calls which might be made by the Federal Government during the Spanish- American War crisis. On April 15 an act^ was passed authorizing the governor and state treasurer to contract for a loan or loans for such sums, not to exceed one- half million dollars, as might be necessaiy for this pur- pose, redeemable at the pleasure of the state at any time not less than five nor more than ten years from the 1st daj^ of May, 1898, and at a rate of inter- est not to exceed 4 per cent per annum (payable semi- annually, May 1 and November 1). The aforemen- tioned officers were empowered to cause said bonds to be issued at such times as might bj^ them be deemed necessary. Under this authority, bonds amounting to $400,000 were floated during the fiscal year ending June 30, 1898, and bonds amounting to $100,000 during the following year. A portion of the loan, $208,700, dated May 2, 1898, bore interest at th^ rate of 3i- per cent per annum, and the balance, dated July 1, 1898, at 3 per cent per annum. On June 30, 1903, there remained outstanding $13,700 of the former amount and $29,300 of the latter, making a total bonded indebtedness of $43,000. The special debt obligations to trust funds were classed in the report of the Eleventh Census as floating debt. On June 30, 1890, this debt amounted to Sections 1, 2, 3, Act I, Session Laws, 1898. 162 WEALTH, DEBT, AND TAXATION. $5,315,039, and on June 30, 1903, it had increased to $6,609,603. Floating debt. — No floating debt was reported for Michigan for any year included in Table 69. Table 25. — State indebtedness of Michigan mid annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING— INTEREST CHABGE. INDEBTEDNESS. June 30, 1903. September 30, 1890. September 30, 1880. 1902 1890 1880 Total $6,652,603 $5,347,032 $4,461,653 $444, 820 $365, 493 $298, 252 43, 000 6, 609, 603 31,993 5, 315, 039 905, 150 3, 566, 503 1,368 443,462 56, 390 Special debt obli- gations to public trust funds 365, 493 241, 862 MINNESOTA. Funded debt. — In 1890 the funded debt of Minnesota consisted of two series of bonds — $3,965,000 railroad adjustment bonds, due in 1901; and $400,000 revenue and building bonds, due in 1897. The latter bonds were all redeemed prior to July 31, 1896. The legis- lature of 1891 passed an act creating a funding com- mission to refund the railroad adjustment bonds. The essential provisions of this act are as follows: Sec. 1. The governor, auditor, and treasurer of the state of Min- nesota are hereby constituted a funding commission for the pur- pose hereinafter specifically set forth: Sec. 2. The said commission shall, immediately after the first (1st) day of July, A. D. one thousand eight hundred and ninety- one (1891) cause a transfer to be made on the records of the state land commissioner of all internal improvement land contracts to the permanent school fund of the state, amounting, in the aggre- gate, to about one million eight hundred thousand (1,800,000) dollars, such transfers to be made by stamping opposite each tract or lot so transferred the following words: "Permanent school fund." Such transfer shall have the effect to permanently set apart such lot or tract, and all moneys, principal or interest, that shall be paid in on account of said tract or lot to the school fund of the state, as completely and irrevocably as are the school lands of the state; and thereafter there shall apply to the lands so trans- ferred the same constitutional and legislative restrictions and obli- gations as now apply to the school lands of the state. Sec. 3. The said funding commission shall also at the same time transfer and set over to the permanent school fund all bonds now held in the internal improvement land fund, by stamping on said bonds the following words: "Minnesota school fund bonds." Sec. 4. The transfer of the land contracts and bonds as above provided shall have the effect and operate as a cancellation of a like value of the Minnesota state railroad adjustment bonds now held by the permanent school fund. And it shall be the further duty of the said funding commission to destroy by burning the bonds so canceled, first making a record of each bond so de- stroyed, which record shall note the date of such destruction, together with the denomination and number of each bond, .which record shall lie duly attested and ofiicially signed by each member of said funding commission. Sec. 5. The funding commission shall also, at any time after January first (1st), one thousand eight hundred and ninety-two (1892), and from tiffie to time thereafter, whenever there shall be internal improvement land contracts to the amount of twenty-five thousand dollars ($25,000) on record in the office of the commis- sioner of the state land ofiice, transfer said contract to the univer- sity fund, by stamping opposite each tract or lot so transferred the- following words: "Permanent university fund;" which trans- fer shall have the effect of permanently transferring said tracts or lots to the permanent university fund, together with all subsequent payments of principal or interest which shall become due and be paid on account of such tracts or lots. It shall be the duty of said funding commission to cancel and destroy by burning, as provided by flection four (4) of this act, of an equivalent amount in value of the Minnesota state railroad adjustment bonds now held and carried by the permanent university fund. Sec. 6. After making the transfers above provided for there will still remain outstanding of the Minnesota state railroad adjustment bonds an amount aggregating nearly one million six hundred thou- sand dollars ($1,600,000). Authority, therefore, is hereby given to the funding commission, if in their judgment the interests of the state will be subserved thereby, to call in all outstanding Minne- sota state railroad adjustment bonds, except the bonds now held by the permanent university fund, by giving the notice stipulated and required by said adjustment bonds, and issuing in lieu thereof an equivalent amount of new bonds, to be known and styled ' ' Minnesota state funding bonds, ' ' which shall mature and be pay- able on July first (1st), A. T>. one thousand nine htmdred and twenty-one (1921). The principal and interest shall be payable in the city of New York, the interest to be payable semiannually. The state, however, expressly reserves the right to call in bonds to an amount not exceeding one hundred and fifty thousand dol- lars ($150,000) in any one (1) year after five (5) years from the date of issue of said bonds; the bonds so called in to be designated by lot and not in the numerical order of issue. Sec. 7. The bonds so issued shall be signed by the governor and secretary of state and countersigned by the state auditor. Sec 8. It shall be the duty of the state auditor to levy a tax of one-tenth (yV) of a mill on all the taxable property of the state, commencing in the year one thousand eight hundred and ninety- two (1892), and annually thereafter until all of the bonds so issued shall have been redeemed. Such tax shall be designated as the "funding tax," which shall be used and applied for no purpose whatever except for the payment of the principal and interest of said funding bonds. Sec. 9. In making the transfers of the internal improvement land contracts provided for by this act the funding commission may draw from either the permanent school fund or from the perma- nent university fund cash sufficient to make fractional adjustments. Sec. 10. The funding commission shall provide the form of bond to be issued, and there is hereby appropriated from the revenue fund of the state the sum of five hundred dollars (§500), or so much thereof as may be necessary, for the purpose of carrying into effect the provision of this act. IJnder authority of this act $1,754,000 of bonds were issued. On July 31, 1902, this amount had been reduced by sinking fund payments to $1,134,000, which was the total funded debt of the state. Floating debt. — The floating debt of the state con- sisted each year of certificates of indebtedness and of warrants outstanding. On July 31, 1890, these obliga- tions amounted to $186,896, but were not shown in the report of the Eleventh Census for that year. On July 31, 1902, the floating debt of the state was $986,999, of which $840,000 was held as an investment hj the permanent school fund. PUBLIC INDEBTEDNESS. 163 Table 26. — SUiie indebtedness of Ifinnesota and annual interest charge thereon at specified dates. CHARACTEK OF INDEBTEDNESS. INDEBTEDNESS OUTSTANDING— INTEREST CHARGE. July 31, 1902. July 31, 1890. November 30, 1880. 1!)0'2 1800 1880 Total $2,120,999 81, 561, 896 86,140,000 867,190 8201,325 8178, 400 Bonds 1,134,000 986, 999 4,365,000 186,896 2, 565, 000 3, 675, 000 39, 690 27, 500 194,425 6,900 178, 400 Floating debt .... MISSISSIPPI. Mmded debt. — The funded debt of Mississippi both in 1889 and in 1902 consisted of a number of series of negotiable bonds and of special debt obligations to the state educational funds. In 1889 four series of nego- tiable bonds were outstanding; two of these were called in and redeemed before 1902. In the intervening period three new series of bonds were issued, as follows: The first series, a bond issue of $500,000, at 4 per cent interest, and due in thirty years, was authorized on March 7, 1888, for refunding bonds maturing in 1890 and for meeting general state expenses. In 1890, also, $103,000 of bonds were issued under this law. The second series for $400,000 was authorized on March 18, 1896, to bear interest at 5 per cent per annum, and payable in ten years; this loan was made to paj' the general expenses of the state government. The third series, known as a "special loan," was authorized by an act of May 15, 1897; bj^ the provision of this act the governor of the state was authorized to borrow a sum of money, not to exceed $200,000, for meeting the gen- eral state expenses. This loan bore interest at 5 per cent per annum and was liquidated before the close of the fiscal j^ear 1899. The special debt obligations to public trust funds represent obligations to the several educational funds, the principal of which has been used for general state purposes, and on which the state annuallj' pays interest at (3 per cent. To the agricultural college fund there was issued in 1896 a new negotiable bond, at 6 per cent interest, to take the place of an earlier loan at 5 per cent. These obligations to public trust funds were classified in the report of the Eleventh Census under "floating debt." Floatinq debt. — The floating debt of the state con- sisted each year of outstanding warrants and of unpaid interest. Table 27. — Stale indebtedness ofMismsippi and annual interest charge tliereon at specified dates. INDEBTEDNESS OUTSTANDING — INTEREST CHARGE. INDEBTEDNESS, October 1, 1902. December 31, 1890. December 31, 1879. 1902 1890 1879 Total 82,877,124 83,684,589 82,324,084 «169,029 4216,378 $194,838 623, 399 2, 233, 900 1 19, 825 769,437 2, 706, 412 -•208,740 530, 615 ( 2, 406, 646 1386,823 34,995 134,034 42,195 j 42,000 Special debt obli- gations to public trust funds Floating debt 174,183 1 152,838 1 Rate of interest not reported. 2 Upon $15,108 of this amount, rate of interest not reported. MISSOURI. Funded debt. — On December 31, 1902, the funded debt of Missouri consisted of $487,000 of negotiable bonds, and of $4,398,839.42 of nonnegotiable certifi- cates that had been issued to the state school and semi- nary funds. From 1890 to 1902 no new bonds were issued and the convertible bonded debt was decreased from 18,533,000 to $487,000. The nonnegotiable certificates, which are tabulated as special debt obligations to pub- lic trust funds, were increased from $3,680,000 to $4,398,839. The new certificates bear 5 per cent inter- est, payable semiannually, and mature in twenty or thirty years from date of issue. All obligations to pub- lic trust funds were tabulated with floating debt in the report of the Eleventh Census. Floating debt. — No floating debt is reported for Mis- souri for any j'ear included in Table 69. Table 28. — Slate indebtedness of Missouri and annual interest charge thereon at specified dates. CHARACTER OF INDEBTEDNESS. Total. Bonds Special debt obli- g:ations to pub- lic trust funds.. INDEBTEDNESS OUTSTANDING — Decem- ber 31, 1902. $4,8: December 31, LS90, 812,213,000 8, 533, 000 3,680,000 December 31, 1880. INTEREST CHARGE. 1902 819,509,000 :8268,577 18,609,000 ' 17,045 1890 8551, 290 $1,170,540 1,116,540 900,000 , 251,532 214,310 \ 54,000 164 WEALTH, DEBT, AND TAXATION. MONTANA. Fundtd debt. — On November 30, 1902, the funded debt of Montana consisted wholly of bonds, of which there were eight series outstandini^-. The bonds are secured by lands granted to the state by the Federal Government, and in each issue of these bonds there is a provision that the state shall in no way be responsible for the payment of the debt except from the proceeds of the sale of the respective land grants. These bonds wei-e issued for the erection of building's for the ag-ri- cultural college, normal school, state university, deaf and dumb asylum, state capitol, and school of mines. Two series of bonds have been issued for the normal school, and two for the state university buildings. The statutory provisions for the state university loan, school of mines building loan, and state university bonds No. 2, are given as follows: State university bonds. — The state board of land commissioners of the state of Montana is hereby authorized to issue bonds to the amount of one hundred thousand dollars * * * | said bonds shall run from the state board of land commissioners of the state of Montana to bearer, and shall be signed by the state board of land commissioners and countersigned by the secretarj' of state, who shall attach his seal thereto. ( Acts 1897, page 58, section 1 . ) The state of Montana shall in no wise be held liable for the pay- ment of the bonds herein authorized or interest thereon. (Acts 1897, page 58, section 8. ) School of mines building bonds. — The board of school of mines commissioners and the state board of land commissioners of the state of ^Montana are hereby authorized to issue and dispose of bonds for the purpose of erecting a building to be known as the "school of mines building" to be located in the city of Butte, Montana, under the following conditions and restrictions, to wit: First. The aggregate amount of bonds authorized by this act shall not exceed the sum of one hundred and twenty thousand dollars ($120,000). Third. The term of said bonds shall not exceed thirty years from their date, and they shall be payable at any time after fifteen years from their date at the option of the issuers. Sixth. The board of school of mines commissioners and the state board of land commissioners shall prescribe the form of the bond; the bonds shall bear upon their face the words "school of mines building bond of the state of Montana," and they shall be signed by the members of the board of school of mines commit^.^ioners and the state board of land commissioners and shall be countersigned by the secretary and the treasurer of the state, and the seal of the state shall be affixed to each bond, and the bonds shall be regis- tered in the office of the state treasurer. Nothing in this act shall be H(j construed as to in any wise hold the state of ilontana liable for the payment of the bonds herein authorized, except as to the lien heretofore created against the lands and funds granted for the purpose of establishing and main- taining the school of mines * * *. (Acts 1897, page 124, sec- tion 11.) SInli' uiiiversiti/ bonds X'l. ;?. — The state board of land commis- sioners of the state of Montana is hereby authorized to issue bonds to the amount of seventy thousand dollars, the minimum denom- ination of which shall be fifty dollars and the maximum denomina- tion thereof shall be one thousand dollars each. Said bonds shall be known as the state university bonds No. 2, and which shall bear date of Jlay 1st, 1901, and May 1st, 1905, as hereinafter pro- vided. * * * Said bonds shall run from the said state board of land commissioners of the state of Montana to bearer, and shall be signed by the said state board of land commissioners and counter- signed by the secretary of state, who shall attach his seal thereto. All funds realized from the sale of licenses to cut trees on said lands, the leasing of said lands, or from the profit arising from the permanent fund to be created as provided by section 14 of an act of Congress approved February 22d, 1889 * * * (the enabling act) for the establishment and maintenance of a university, except such funds as may be necessary for the payment of the bonds to the amount of one hundred thousand dollars, heretofore issued against such fund, and the interest thereon are hereby pledged as security for the payment of principal and interest of the bonds authorized by this act, and all moneys, all revenue from said lands, or any of them, whether on account of licenses to cut trees thereon, leases, or otherwise (except such moneys as may be necessary to the payment of principal and interest on the bonds heretofore issued, being the same above referred to) , and the proportionate expense incurred in administering the said land grant as provided in Section V of an act of the Fifth Legislative Assembly, known as House bill Xo. 116, are hereby set apart and shall constitute a fund for the payment, as hereinafter provided, of the principal and interest of the said bonds, which shall be a second lien on said university bond fund. The state of Montana shall in no wise be held liable for the pay- ment of the bonds herein authorized or the interest thereon. (Acts of 1901, page 40, sections 1, 2, 3, and 8.) The statutory provisions for the other building loans are similar to those quoted. The state treasurer's report shows a receipt of $5,000 during the biennial period ending November 30, 1902, from the sale of bonds for the deaf and dumb asylum building, but the state debt reports for 1902 and for 1903-4 do not include such an item and therefore it is not given in Table 69. Floating debt. — The floating debt of the state reported in 1890 consisted of $167,569 in certificates of indebted- ness and $7,621 in outstanding warrants. These cer- tificates of indebtedness were wiped out during the following year and none has since been reported. For 1890, the report of the Eleventh Census gave onlj' gen- eral fund warrants outstanding, amounting to $246.53; but in addition to these, there were outstanding war- rants against the following funds: Stock inspector and detective fund, $7,230. 29; stock indemnity fund, $56.10; and sheep inspector and detective fund, $88 — making a totalof !?7,620.92. The floating debt at the close of 1902 consisted of $495,251.95 in outstanding warrants, of which $436,- 894.70 was against the general fund and $42,170.72 against the capitol building interest and sinking fund. The other amounts were scattered among the different funds. Most of these outstanding warrants are carried over the close of the fiscal 3'ear, because of a delay in tax collections, but they are wiped out soon after the beginning of the new year. Only a small part of the warrants reported as unpaid at the close of a fiscal year are registered and draw interest. PUBLIC INDEBTEDNESS. 165 Table 29. — State indebtedness of Montana and annual interest charge thereon at specified dates. INDEBTEDNESS Ol'TSTANDING— INTEREST CHARGE. CHARACTER OF IXDEBTEDNESS. November 30, 1902. December 31, 1890. December 31, 1880. 1002 18iM) 1S80 Total $l,3;,'i,252 J17B, 190 J70,000 *47,400 Bonds 820,000 > 49B, 252 170,000 47, 000 Floating debt 1 173, 190 1 Rate of Interest not reported. NEBRASKA. Funded debt. — In 1890 the funded debt of Nebraska consisted of only one bond issue. This was authorized in 1877 to meet floating indebtedness, and was full}' liquidated before 1902. A series of bonds, amounting to $100,000, was authorized in 1891 for the relief of farmers whose crops had been ruined by drouth. This loan was redeemed within the next six years, thus leav- ing no funded debt against the state on November 30, 1902. Floating debt. — While the funded debt of Nebraska was small and had been wholly wiped out by 1902, the floating debt was very large and had increased to over $2,000,000 at the close of the period reported in Table 69. This floating debt is made up largely of general fund warrants, which are registered and draw 4 per cent interest. Small amounts of warrants, against spe- cial funds, bearing 4 per cent interest are also out- standing. Table 30. — Stale indebtedness of XchrasM and annual interest charge thereon at specified, dcdes. INDEBTEDNESS OUTSTANDING — INTEREST CHARGE. DEBTEDNESS. November November 30, 1902. 30, 1890. November 30, 1880. 1902 1890 1880 Total $2,005,001 $449, 267 $499, 267 *80, 200 ff35, 941 940,941 449, 267 499, 267 '86,' 266' 35,941 40,941 Floating debt ■2,665,661 NEVADA. Funded deit. — The funded debt of Nevada, both in 1890 and in 1902, consisted of negotiable bonds and of nonnegotiable certificates of indebtedness issued to the school fund. The negotiable bonded debt which in 1890 was 1180,000 was all redeemed prior to December 31, 1902, with the exception of $38,000, which was incurred for the state university, and on which the time was extended ten years. During the same period $287,239 of bonds were issued, and on December 31, 1902, $202,100 of these new bonds was outstanding; of this amount $150,600 is due in ten years from the date of their issue and $51,500 in twenty years. In 1902 all the negotiable bonds of the state were held by the .school and university funds. The laws authorizing the several state loans are similar, and that passed in 1893 for general revenues reads as follows: For the purpose of keeping the state on a cash basis without resorting to an onerous rate of taxation, the sum of $92,000 is hereby authorized to be borrowed for the use and benefit of the general fund of the state, from the state school fund at such times and in such amounts as may be necessary to meet the requirements of the state government, and the sum of $20,000 is hereby authorized to be borrowed for the purpose of providing funds for the support and maintenance of the state university, without resorting to an onerous rate of taxation, from the state university fund and the university fund 90,000-acre grant, for the use and benefit of the contingent university fund and interest account, 90,000-acre grant at such times and in such amounts as may be necessary to meet the requirement of the state university. Said loan shall bear interest at the rate of four per cent per annum, and shall be payable at any time within ten years from the date of issue of the bonds. * * * The nonnegotiable certificates to the school fund are irredeemable, and are tabulated as special debt obliga- tions to public trust funds. Floating debt. — The floating debt of Nevada con- sisted each year of outstanding warrants and deficiency claims. Table 31. — State indebtedness of Nevada and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING — INTEREST CHARGE. DEBTEDNESS. December 31, 1902. December 31,1890. December 31, 1879. 1902 1890 1879 Total 8642,398 $566,808 $436, 400 S2.s,604 826, 200 $24,640 240, 100 380, 000 22,298 180, 000 380, 000 6,808 56, 400 380,000 9,604 19, 000 7,200 19,000 5,640 19, 000 Special debt obliga- tions to public trust NE-\V HAMPSHIRE. Funded ddt. — In 1890 the funded debt of New Hamp- shire consisted of foiir issues of negotiable bonds and six series of nonnegotiable obligations to public trust funds. These latter obligations represent the princij^al of these funds which has been absorbed by the state, and on which it pays 6 per cent interest. Of the four negotiable bond loans, one was paid off in 1891 and another in 1893. Since 1890 three new issues of ne- gotiable bonds have been authorized, of which one issue for $175,000 in 1891 and another for $75,000 in 1893 were for the erection and equipment of a state library in Concord, and a third for $135,000 In 1893 was for the removal from Hanover to Durham of the State College of Agriculture and Mechanic Arts, and for the erection of suitable buildings therefor. The obliga- tions arising from the state holding certain moneys in 166 WEALTH, DEBT, AND TAXATION. trust for public purposes were increased from 1890 to 1902, as follows: On September 22, 1891, the state received in trust a bequest from one Benjamin Thompson for the State Agricultural College. A part of this gift was con- verted to general state purposes, the state agreeing to pay i per cent interest upon that part used by it. In the fiscal year 1898 the state received the Hamilton Smith donation to the agricultural college, amounting to $10,000, and converted it to general purposes, agree- ing to pay the college 4 per cent interest. Floating debt. — The floating debt of the state consists largely of moneys temporarily in possession of the state acting as agent or in a private trust capacity for towns and individuals. Table 32. — State indebtedness of New Hampshire and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING— INTEREST CHARGE. DEBTEDNESS. May 31, 1903. Mav 31, 1891. May 31, 1880. 190S 1891 1880 Total $1,551,148 82,577,970 $3,629,612 570,663 S152,589 «206, 824 Bonds . . . 689,200 839,899 22, 049 2, 406, 600 170, 384 986 3, 501, 100 26, 912 101, 600 33, 622 37,041 142, 366 10, 223 206,306 1,518 Special debt obliga- tions to public trust funds Floating debt NEW JERSEY. Funded deht. — In 1889 the funded debt of New Jersey consisted of two issues of negotiable bonds, aggregating $1,196,300, all of which were retired before October 31, 1902. Some of these bonds were held by the State Agricultural College fund, and were taken up at ma- turity by noniiegotiable certificates issued by the state treasurer and comptroller. By chapter 417, laws of New Jersey, 189.5, which amended an act apportioning scrip for the public lands granted to the state of New Jersey by Congress, these certificates were authorized as fol- lows: Whereas, The commiBsioners named in said act to take charge of such scrip and as agents of the state to sell and dispose of the same at such time and in such mode as may seem best, did invest the proceeds of the sale thereof in war bonds of the state of New Jersey, a portion of which bonds have already matured and been paid and the balance will mature January 1, 1897, and January 1, 1902; And whereas. The moneys received by said commissioners in payment of said bonds already matured are not invested; And whereas, The governor by special message has recom- mended legislation to meet requirements of the situation; Be it. enacted, That the commissioners named in said act of April 4, 1864, shall transfer the funds now in their hands into the sink- ing fund and ."aid commissioners shall likewise pay over to the sinking fund the money received from time to time and thereafter the money so transferred shall be a part of the sinking fund money. That upon such transfer to the sinking fund the state treasurer and comptroller shall issue therefor to said commissioners a certifi- cate of the state to the effect that the state will pay to said com- missioners five per cent on the money so transferred so long as the law of Congress and of the state shall be complied with. The $116,000 of certificates issued under the above quoted law to the agricultural college fund constituted the only funded debt of the state on October 31, 1902. Floating debt. — The floating debt reported as out- standing on October 31, 1890, was incurred to meet ordinarj' state expenses until the revenues could be collected. Table 33. — Stateindebtedness ofXetr Jersey and annual interest charge thereon at specified dates. INDEBTEDNESS OUTSTANDING— INTEREST CHARGE. DEBTEDNESS. October 31, 1902. October 31, 1890. October 31, 1879. 1902 1890 1879 Total $116, 000 $1,496,300 $2,096,300 $5, 800 $65, 778 $125, 778 1, 096, 300 2,096,300 5,800 65,778 125, 778 Special debt obliga- tions to public trust funds 116,000 Floating debt 1400,000 1 Rate of interest not reported. NEW MEXICO. In 1889 the statutes defined the fiscal year of the state as that ending on the first Monday of March; in 1899 the statutes changed the year so as to end "on the last Saturday preceding the first Monday of December;" and the laws of 1901 again changed the fiscal year as follows: " The fifty-third fiscal year shall end on the last day of November, 1902; and each fiscal year there- after shall begin on the first day of December and end on the last day of November. " A statement of debt at the close of each of the fiscal years from 1890 to 1902 was not available and consequently some of the columns of Table 69 are blank and some show the state debt at a date other than that of the close of the fiscal year. Funded debt.— On March 3, 1890, the funded debt of New Mexico consisted of five series of negotiable bonds, and on November 30, 1902, of fourteen series of such bonds. The five series outstanding in 1890 in- volved a liability of 1720,000. Of this amount, $174,000 had been redeemed, leaving $546,000 outstanding on March 30, 1902. Since 1890 eleven new series of bonds have been authorized and issued. The general pur- poses of these bonds are quite fully expressed by the titles given in Table 69. ly the Federal Government, known as school lands, and those granted in lieu of such; lands acquired by gift or grant from any person or corporation under an}' law; and all other grants of land or monej' made to the state for general educational purposes; and all moneys accruing to the state from the estates of deceased persons. The securities belonging to this fund are in the custody of the state board of land commissioners. In addition to the assets of this fund, reported in Table 72, there was about $100,000 in cash held l)y the land commissioners for investment; but the exact amount of this cash is not shown in their report. University land scde fund. — This fund is realized from the sale of lands granted to the territory by act of Con- gress approved July 11, 1881. By that act there was vested in the state of Idaho land to the amount of 72 sections. Under the provisions of the act said lands are not to be sold for less than $10 per acre. The proceeds of land sales are to constitute a permanent fund to be known as the university land sale fund, of which only the income shall be used for university purposes. The lands thus donated to the state constitute the actual assets of the state for universitj' education, but are not assigned a value by the state authorities, and hence are not included in the exhibit of Table 72. Soldiers' home endowvicut fund. — The acts of the legislature approved February 26, 1891, and Februar}' 9, 1899, and acts amendatory thereof, provided for the establishment of a soldiers' home for honorably dis- charged Union soldiers, sailors, and marines who served during the Civil War, for state national guardsmen disabled while in line of dutj^, and for veterans of the Mexican War. To carry out the provision of the act of February 9, 1899, $25,000 was appropriated. Sec- tion 3 of the act of February 9, 1899, provides: That 25,000 uf the 150,000 acres of land g;ranted to the state by an act of Congress approved July 3, 1890, for charitable and other purposes, are hereby set apart and reserved for the support and maintenance of said home. Out of the first lands selected under said fjrant and out of the first proceeds arising from sale of said lands, there shall be repaid to the state the sum of §25,000, and interest thereon at the rate of 5 per cent per annum from the date of appropriation until paid. By an act of the state legislature approved February 28, 1891, and acts amendatory thereof, the board of land commissioners — which, in accordance with the provisions of section 7 of article 9 of the state consti- tution, was composed of the governor, superintendent of public instruction, secretary of state, and attorney- general — was authorized to sell lands so donated and invest the proceeds for the benefit of the institution to which such lands were donated. Penitentiary hmd sale fund. — An act of the general assembly of the state of Idaho approved March 16, 1901, relating to the sale and rental of certain public lands of the state of Idaho, dii-ected that the proceeds from the sale of said lands be set apart as a permanent fund, the income to be used for maintaining the state penitentiary. Asylum land fund. — By an act of Congress approved July 3, 1890, 50,000 acres of land were granted to the state of Idaho for the benefit of a state insane asylum. The general assembly of the state, by an act approved March 16, 1901, provided for the sale or rental of these lands, the income to be used for the support and main- tenance of the insane as3'lum. Insane fund. — The insane fund partakes of the nature of a private trust fund and consists of money found upon insane persons committed to the state insane asylum. 186 WEALTH, DEBT, AND TAXATION. The mone}" thus obtained must b3' law be kept and de- livered to the person when discharged, or applied to paj'ment of funeral expenses if the person die at the asjdura. Other trust funds. — In addition to the funds above described, a number of other trust funds for educa- tional and charitable institutions have been and are to be established from the sale of lands set apart for spe- cific purposes. On December 31, 1902, the state board of land commissioners had sold some of these lands and had received from such sales about $500,000, which it apparently held as cash in addition to that given in Table 72; but the state reports do not show the amount of this cash nor the funds for which it was held. A part of the receipts from the sale of lands belonging to these funds was pledged iox the redemption of state bonds issued and to be issued for the purposes of the several trusts, and if known would have been included among the assets of sinking funds. Oen&ral and special funds. — The state maintains a large number of administrative funds with cash balances, all of which are reported under the head "general and special funds." ILLINOIS. Common school fund. — The Illinois permanent or common school fund, only the income of which can be expended for school purposes, consists of 2.5 per cent of the net proceeds from the sale of public lands in the state, together with that portion of the so-called " sur- plus revenue" received bj' the state from the General Government, which was made a part of the common school fund by an act of the legislature approved March 4, 1837. College fund. — The college fund is one of those funds which the state has established for the benefit and use of the state university — the others being seminary and university endowment funds. The college fund was established from 6 per cent of the net proceeds from the sale of public lands originally set apart b}' an act of Congress for the establishment and maintenance of a state college or universit}'. The principal of the fund has been used by the state, which annually pays 6 per cent interest thereon to the state university. Seminary fund. — The seminary fund represents the proceeds from the sale of seminary lands originally donated to the state by the General Government for the benefit and support of an agricultural and mechanical college. The state has used the principal of this trust fund and annually pays 6 per cent interest thereon. University endoumicnt fund. — The endowment fund of Illinois University arose from the sale of lands granted to the state of Illinois by the General Govern- ment upon the condition and agreement that said fund should be invested in bonds or stocks as a perpetual fund, that it should be so invested as to yield not less than 6 per cent per annum, and that if any portion of said fund should be lost or diminished that portion should be replaced bj^ the state. In section 1, paragraph 2, of an act approved June 11, 1897, the state assumes liability for this fund, as follows: The state hereby charges itself with liability for the endowment fund Of the university, amounting to 1456,712.91, and for so much in addition as may be received in the future from the sale of lands as aforesaid, and will pay the university interest thereon at the rate of 5 per cent per annum. This endowment fund was in existence prior to 1898, but the amount belonging to the fund prior to that year is not shown separately in the state reports, and hence figures can not be given in Table 72. Local hond fund, and unhnoum and minor heirs' fund.— The first of these funds was the local bond fund described under "floating debt," in the text for Table 69. The unknown and minor heirs' fund is, as its name indicates, a private trust fund to be held by the state until the settlement of certain estates. General and special funds. — All cash balances carried by the state treasurer in the general and special admin- istrative funds are included in Table 72 under the title "general and special funds." County and township school funds. — The report of the Eleventh Census on the assets of the state of Illi- nois mentions a county school fund and a township school fund. The county school fund, amounting to $160,400 at the close of 1902, is shown among the county assets in Table 23, page 1193, of this report. The township school fund is for the benefit of the com- mon schools, and corresponds in its origin and purpose to most of the school funds under the control of other state governments; but being under the control of the local authorities and being treated thei'efore as an asset of the township rather than of the state, it is not in- cluded in Table 72 nor elsewhere in this report, since no reports of such funds were secured for minor civil divisions other than for cities containing over 8,000 inhabitants. On June 30, 1903, this fund had invest- ments amounting to §6,570,208.07, and unsold lands valued at 19,145,399.71. INDIANA. Sinking fund. — In Indiana the sinking fund consists of a small unexpended balance of money raised for sinking fund purposes. Common school fund. — 'Qj statute the common school fund of Indiana consisted of "the funds heretofore known and designated as the surplus revenue fund, all funds heretofore appropriated to common schools, the saline fund, the bank tax fund, the fund which has been derived or may be deri\'ed from the sale of county seminaries and property belonging thereto, the moneys and property heretofore held for such seminaries, all fines assessed for breaches of the penal laws of the state, all forfeitures which ma}^ accrue, all lands and other PUBLIC INDEBTEDNESS. 187 estates which shall escheat to the state for want of heirs or kindred entitled to the inheritance thereof, all lands which have been granted or may hereafter be granted to the state, when no special object is expressed in the grant; the proceeds from the sale of the swamp lands granted to the state of Indiana by the act of Congress in September, 1850, the taxes which may be assessed from time to time upon the property of corporations for common school purposes; and the fund arising from the one hundred and fourteenth section of the charter of the state bank of Indiana." The principal of the common school fund, with the exception of a very small cash balance which has never been apportioned, is deposited with the various counties of the state, to be invested by them in real estate. They are required bj' law to make good any losses in the amount intrusted to their keeping, and to pay to the state 6 per cent interest thereon, whether invested or not. Congressional township school fund. — This fund, which consists of money derived from the sale of con- gressional school lands, is deposited with the counties. Purdue University endowment fund. — This endow- ment fund, which was established under the title of Indiana Agricultural College, originally consisted of $212,000 derived from the sale of lands granted to the state by the acts of Congress of July 2, 1862, and April 14, 1864, for the purpose of encouraging the founding of agricultural and mechanical colleges. By careful investment the fund obtained, as above, from the sale of lands, was increased greatly at the estab- lishment of the university, and there were added sev- eral donations and bequests by John Purdue, for whom the universitj' was named. But the amount so added to the present permanent fund was comparatively small, most of the donations going toward improvements, such as new buildings and grounds. So it is practically cor- rect to say that the Purdue University endowment fund is the proceeds from the sale of land scrip granted by the acts of Congress. The proceeds of the sales of these lands were at once invested in United States bonds, but were gradually converted into state bonds. On April 1, 1881, the state converted $1.5,000— the remainder of United States bonds belonging to this fund — into cash and issued to the fund, in lieu thereof, and of its bonds held by the fund, a nonnegotiable bond in the amount of $340,000, bearing 6 per cent interest. College fund. — The college fund is derived from the sale of lands located in Monroe and Gibson counties, given Purdue University as an endowment fund. Sale of university and colleg eland fund. — The money received from the sale of lands in Monroe and Gibson counties, referred to above, is of course added to the principal of the college fund as there stated, but the transfer is made only at intervals, the balance being- retained in what is known as "sale of university and college land fund." This fund is simply an open ac- count, and the money in it does not become part of the college fund proper until transferred. In 1889 there was a balance in the fund of $19,583.04. There were small receipts and incidental expenses which brought the balance up to 1892. In that year $2,000 was trans- ferred to the college fund. In 1894 an additional transfer of $5,000 was made. There were small collec- tions during 1895, and during that year $14,336.27 was transferred to the college fund, leaving a balance of only $12. Since that time there have been no further transfers, and the fund has gradually increased until it amounted to $6,754 at the close of 1902. Sale of permanent endowment Idnds fund. — Prior to 1898 the principal of the endowment fund of Indiana University was loaned mostly upon real estate security by the state auditor. It sometimes happened that bor- rowers failed to repay loans, and the land was then forfeited to the state. The fund known as the "sale of permanent endowment lands fund" is the account created at the time, into which was received the pro- ceeds of the sale of these lands to satisfy mortgages. All amounts over and above the cost of sale, advertis- ing, etc., return by transfer to the endowment fund; the sum of $4,550 was so transferred in 1899, and an additional sum of $10,000 in 1902. Sale of state lands fund. — An act approved March 7, 1883, provided that the auditor of state should cause to be prepared maps and plats of the state lands remain- ing unsold, known as the swamp and indemnity lands, the saline lands, the lands which had escheated and which might escheat to the state, and the lands for- feited to the state by the nonpayment of taxes. These lands were to be appraised, advertised, and sold, and the proceeds of such sales were to be used to pay the expenses connected with the preparing of the maps and charts and with the selling of the lands; all money re- maining was to be transferred to the common school fund of the state. This law was enacted without mate- rial change in 1889, and in 1891 it was amended slightly, but without altering its substance. Up to 1887 each class of land was kept in a separate account. In November of that year the four balances — $5,723.86 in the escheated land sales fund, $365.62 in the swamp land sales fund, $331.50 in the saline land sales fund, and $1,629.95 in the forfeited tax land sales fund — were consolidated in the fund known as the "sales of state lands fund," which amounted to $11,515.77 at the close of 1889. This fund has never transferred anything to the common school fund, as the expenses have been nearly as great as the receipts. At the close of 1902 the balance was but $9,241.37, as against $11,515.77 in 1889. Private trust funds. — The assets of the funds included under this head — the unclaimed estates fund, the es- cheated estates fund, and the excess of bids fund — con- sist of cash held to their credit in the state treasury. The largest of these funds is the unclaimed estates fund, 188 WEALTH, DEBT, AND TAXATION which was established b}^ a law quoted in the report of the auditor of state for 1875, as follows: I£ after the expiration of two years from the final settlement of an estate no heirs appear to claim the surplus, or any part thereof, the court shall direct it to be paid over to the treasurer of state, who shall credit it upon his books to the unknown heirs of the deceased. And at any time after the receipt of the proceeds of such estate, by the treasurer of state, should the heirs of the dece- dent appear before any court of competent jurisdiction and prove their heirship, * * * he shall pay to such heirs the amount of such estate in the treasury to their credit. By an act regarding decedents' estates approved April 14, 1881, the above provision was again enacted, differing only in the wording. In 1872 the state trans- ferred $17,066.55 from this fund to the common school fund. Since that time it has again been accumulating, and on October 31, 1902, it amounted to $23,091.03. General and special funds. — Under " general and spe- cial funds " are reported all cash balances of general and special administrative funds, including a small cash balance from an old sinking fund. IOWA. Permanent scJioolfund. — The permanent school fund of Iowa was derived from 5 per cent of the net pro- ceeds of the sale of public lands; the proceeds of the sale of 500,000 acres of land granted under an act of Congress, passed, September 4, 1841; the proceeds of the sale of intestate estates which escheated to the state; and the sale of the sixteenth section of each township, or land granted in lieu thereof. The greater portion of this fund is deposited with the counties for investment in real estate mortgages. Agricultural college endowment fund. — This fund was derived from the sale of land granted by an act of Con- gress passed July 2, 1862. It is invested in mortgage securities. No cognizance of the investment of this fund was taken in the 1890 Census report. General and special funds. — At the close of the fiscal year 1902 these funds consisted of real estate and notes to the amount of $978, and of cash to the amount of $1,621,764. KANSAS. Sln'klng fund. — At the close of several of the years included in Table 72, the state reported a small sinking fund on hand. This consisted of a small balance of moneys derived from taxation for meeting the interest and for the redemption of maturing debt obligations. Common school fund.— IJipon her admission to the Union as a state, Kansas was granted the sixteenth and thirty-sixth sections in each township for the use of public schools. Five per cent of the net proceeds from the sale of public lands within the state, together with estates of persons dying without heir or will, are diverted to the same purpose. These resources constitute a per- manent school fund, which can not be diminished. The income derived from this fund, all rents and interest oa the sales of school lands, and such other revenues as the legislature may provide })v taxation or otherwise, con- stitute the annual fund for distribution to the common schools. The principal increased from $5,587,220 on June 30, 1890, to $7,279,467 on June 30, 1903. University fund. — The permanent university fund consists of the proceeds derived from the sale of the 72 sections (46,080 acres) of land granted by Congress in the "act of admission" approved January 29, 1861. On June 30, 1903, this fund amounted to $150,219. Agricidtural college fund. — The pei'manent agricul- tural college fund was derived from the sale of the 90,000 acres of land granted by Congress in the act of July 2, 1862. On June 30, 1903, this fund amounted to $492,381. State 7iormal school fund. — In the act of January 29, 1861, Congress granted to the state, salt springs, not exceeding 12 in number, with 6 sections of land adjoin- ing or contiguous to each, to be disposed of as the legislature should direct. By the act of the state legis- lature, establishing the state normal school, all these salt lands were set apart for its "perpetual endow- ment," except the 12 sections of land upon which said salt springs are located ; by an act passed in 1866^ these 12 sections were granted to the normal school fund. These acts gave to the endowment fund 72 sections. (46,080 acres) of land, which the law stipulates can not be sold for a price less than $5 per acre — its appraised value. On June 30, 1903, the fund amounted t& $219,148. Stormont Medical Liirary find. — This fund of $5,000 was presented to the state of Kansas by Mrs. Jane C. Stormont for the purpose of establishing and maintain- ing a medical library for the use and benefit of the people of the state and particularly of the medical pro- fession. The gift was made upon the condition that said sum should remain a perpetual fund and the inter- est and accumulations thereof be expended in the pur- chase of books, charts, magazines, etc., relating to the science of medicine and surgery. General and special funds. — The cash balances of alt administrative funds are reported under the common designation "general and special funds." KENTUCKY. Sinking find. — The income of the sinking fund from taxation is fixed by statutory law and can not be dimin- ished until the debt of the state is paid. The fund receives an annual tax levj^ of 5 cents on each $100 of taxable property, and also the income derived from its stock investments. The receipts from these sources are sufficient to meet the annual interest and principal of the bonded debt as it matures. Under the item ' ' general fund overdrafts " are reported certain amounts due the sinking fund from the general fund. PUBLIC INDEBTEDNESS. 189 School fund. — On June 30, 1891, the investments lield by the school fund were two special debt obliga- tions to public trust funds, one for $1,327,000 and the other for $378,946.71; and 735 shares of the capital stock of the Bank of Kentucky, having a par value of $73,500. In 1892 the fund received an addition of $606,650.15, which consisted of moneys refunded to the state on account of the direct taxes formerlj^ paid to the Federal Government. The state immediately bor- rowed this $606,650.15 and issued therefor a nonnego- tiable bond laearing 6 per cent interest. The income from these investments, together with an annual tax of '22 cents on each $100 of all taxable property and cer- tain other revenues, are annually apportioned among the counties and school districts according to their school population. Agricultural college and normal school fund. — This fund consists of the proceeds from the sale of land scrip which was granted as an endowment fund by an act of Congress approved July 2, 1862. This act gave to the state an amount of land equal to 30,000 acres for each senator and representative in Congress. In 1891 the fund was invested in state military bonds to the extent of $165,000. In 1897 the state took up these military bonds and issued therefor a nonnegotiable bond. The income from this fund and an annual assess- ment of 5 mills upon each flOO worth of taxable prop- erty in the state are applied to the support of the agricultural college and of the state normal school for colored persons. General and special funds. — At the close of most years reported in Table 72 the state general fund was lieavily overdrawn. LOUISIANA. Free school fund. — The free school fund was estab- lished from the sale of lands granted by the United States for the support of schools, from 10 per cent of the net proceeds from the sale of state public lands, and irom escheated estates. In 1902 the fund was invested in a perpetual loan to the state, which is described in the text for Table 69, in Louisiana bonds, levee district bonds, and cash. The fund is increased frequently by the sale of lands originalljr granted to the state, the pro- ceeds from such sales being invested in state or levee dis- trict bonds in accordance with the provisions of a num- ber of state statutes. The income from this fund, together with the state school tax and certain other reve- nues, are distributed annuallj' among the townships on the basis of school population. Seminary fu7id. — The debt due by the state to the seminary fund is $136,000, being the proceeds from the sale of lands heretofore granted bj' the United States for the use of a seminar^^ of learning; on this debt the state pays an annual interest of 1 per cent, in accordance with a constitutional provision described in the text for Table 69. This state obligation is the onlj^ asset of this fund. Agricultu/ra I and mechanical college fund.— ^\\% debt due by the state to the agricultural and mechanical col- lege fund is declared by the constitutions of 1S80 and of 1898 to be the sum of $182,313.03, being the proceeds from the sale of laud^ and land scrip heretofore granted by the United States to the state for the use of a college of agriculture and the mechanic arts. The amount is placed to the credit of said fund on the books of the auditor and treasurer of the state as a perpetual loan, the state paying an annual interest of 1 per cent thereon. The debt due from the state is the only asset of this fund. General and special funds. — Under this head are in- cluded the cash balances of the large number of state administrative funds which are carried on the books of the fiscal officers of the state. JIAINE. The Eleventh Census did not report any assets of productive funds in Maine for any year between 1879 and 1889, and in this respect followed the report of the state treasurer. The state treasurer of Maine reports for each year the state obligations on account of a num- ber of public trusts, but does not exhibit any corre- sponding trust asset, as do the officials of nearly all of the other states. To make the reports for the several states comparable, the amounts borrowed by the state of Maine from her trust funds are shown in Table 72 as assets of those funds. Permanent school fund. — This fund consists of the moneys received from the sale of lands set apart for the support of schools, or from notes taken therefor, and of any moneys appropriated for the same purpose. A sum equal to 6 per cent of the amount of this permanent school fund, and one-half the sum received by the state from the tax on the franchises of savings banks, and one-half the sum assessed upon the deposits of trust and banking companies are required by statute to be annually appropriated to the support of the common schools. This income from the permanent school fund and the appropriations from the sources above mentioned are annually apportioned by the state treasurer among the towns in proportion to the number of children therein between 5 and 21 years of age. Madmoaska territory fund. — This fund was created by the authorit}^ of chapter 100 of the laws of lS(il. Sec. 1. The §5,000 retained in the state treasury for the benefit of the inhabitants of tlie Madawaska territory as their share of the surplus revenue distributed to the inhabitants of this state in the year 1837 shall remain in the treasury as a permanent fund for the support of schools in said territory. iSec. 2. The governor and council are hereliy constituted trustees of said fund and they are authorized to pay out in said territory 190 WEALTH, DEBT, AND TAXATION. the sum of $300 annually for the purpose named in first section, in such sums and at such times as in their discretion they may deem fit and proper. Madison school district fund. — This fund was created by authority of the laws of 1883, page 119. That the treasurer of the state is hereby directed to give credit on his books for the sum of $1,000 to school district No. 2 in the town of Madison, it being the proceeds of a bond for $1,000 given for the benefit of said district by Mahlan D. Spaulding and accepted by the legislature on March 25, 1863. The treasurer is also directed to pay the legal agent of said district the sum of $50 annually for all time to come. Agricultural college fund. — From 1890 to 1902 the assets of the agricultural college fund in the custody of the state consisted of nonnegotiable Maine bonds, which are fully described in the text for Table 69. The principal of this fund amounted to $218,300, of which $100,000 was bequeathed by the Hon. Abner Coburn; the origin of the balance of this fund is not reported. Foxcroft Academy fund. — This fund was created by act of the legislature of 1868, as follows: That the state treasurer be, and he is hereby, directed to pay to the trustees of Foxcroft Academy the sum of 81,000 for the use and benefit of said academy, said sum to be deposited in the treasury of the state, the annual interest to be paid annually to the trus- tees of said academy. Hebron Academy fund. — This fund was created by act of the legislature of 18^8, as follows: Resolved, That the state treasurer pay .to the trustees of Hebron Academy the sum of $l,000forthe use and benefit of said academy, said sum to be deposited in the treasury of the state, the annual interesttobepaidannually to the trustees of said academy. * * * Provision is made for the monej^ to revert to the state if the academy is not kept open for instruction for at least two terms of two weeks each. Houlton Academy fund. — This fund was created by authority of the laws of 1864, page 350, as follows: Resolved, That the state treasurer be, and he is hereby, directed to pay to the trustees of Houlton Academy the sum of $2,000, for the use and benefit of said academy, from the fund arising from the sale of timber and lumber, under a resolve of the present leg- islature appropriating the timber and lumber on a township of land for educational purposes; said sum of $2,000 to be deposited in the treasury of the state, the interest to be paid annually to the trus- tees of said academy. Reform school fund. — This fund was established by a gift reported as the " Sanford legacy." The piinci- pal, amounting to $700, was diverted to general pur- poses by the state, which pays interest thereon to the "state school for boys." Insane hospital fin id. — On December 31, 1890, the assets of the insane hospital fund consisted of a nonne- gotiable state bond for §.")0,000, which is described in the text for Table 69. This fund was established by a bequest of the Hon. Abner Coburn, and in 1897 it was increased by the receipt of a gift of $1,000, reported as the "Williams legacy." The latter gift was used by the state, which pays 4: per cent interest thereon. Soldiers'' allotment and public hmd funds. — The exact character of these trust funds, which are shown by the state treasurer and included in Table 72, was not ascertained. General and special fwids. — The cash balances of all administrative funds are consolidated and reported as "general and special funds." MARYLAND. Sinking funds. — The laws authorizing the several issues of bonds contain provisions for the payment of the same by sinking funds. For the establishment of these funds, special tax levies are made and the sum of $100,000 is annually appropriated from the state's ordi- nary revenues. During the fiscal year 1902 the cash balances from the previous year and all receipts were invested in bonds as follows: 1400,000 in the "state loan of 1902," described in the text for Table 69; |100,000 in Baltimore city bonds; |40,000 in Annapolis bonds; and $17,000 in Cumberland bonds. School fund. — All donations or bequests of money or personal property and all grants or legacies of lands for the benefit of state schools are held in trust for the sev- eral counties by the state board of education. The fund thus created amounted on September 30, 1902, to 1476,016, and was invested largely in bank and railroad stock. The income is distributed to the counties in proportion to the amount held to the credit of those counties. General and special funds. — On September 30, 1902, the general and special administrative funds aggregated $3,324,766, of which $1,187,296 was in cash and the balance in productive securities, the income from which is applied to the general expenditures of the state. Unjjroductive assets. — In addition to the productive assets shown in Table 72 the Marjdand treasury holds a large amount of unproductive securities. These are principally canal and railroad stocks and bonds, and a large proportion of the same is made up of the Chesa- peake and Ohio Canal Company's stocks and bonds. These unproductive securities have been acquired from time to time in aid of internal improvements. MASSACHUSETTS. Sinking funds for redemption of direct debt. — On December 31, 1889, the state held $20,916,471.58 in sinking funds for redeeming the direct bonded debt. Table 54. — SinHmj funds for the redemption of the direct debt of MuKSdclmsetts: 1889. Total ,. Bounty loan Coast defense loan Boston, Hartford and Erie Railroad Troy and Greenlield Railroad Prison and iiospital loan Statehouse construction loan Securities and cash, Decem- ber 31, 1889. 920,916,471.58 7,296,245.31 5, 000. 00 3, 529, 700. 80 8, 248, 404. 26 1, 726, 043. 44 111,077.77 PUBLIC INDEBTEDNESS. 191 These funds are described in detail in the following paragraphs: The bounty loan sinking fund, which is fully described in the report of the Eleventh Census, was established in 1864: for the purpose of redeeming bonds issued to pay bounties to soldiers and sailors. The bonds, for the redemption of which this fund was created, became due in May, 1894, and were redeemed as rapidly as presented. On December 31, 1894, only fll,627.81 remained in the treasury to the credit of this fund and but $8,500 of bonds were outstanding; $8,000 of these were redeemed in 1895 and the remaining |500 in 1896. The balance of sinking fund cash was trans- ferred to the statehouse loans sinking fund. On December 31, 1889, the coast defense loan sink- ing fund held $5,000 in cash, which was paid out for the redemption of coast defense bonds in 18-90. The Boston, Hartford and Erie Railroad sinking fund was created by an act of 1867 for the payment of bonds issued in aid of this railroad. This fund was made up of $50,000 paid annually by the railroad corporation under its agreement for the issue of the first lot of bonds, amounting to $3,000,000, and of the payment to the state under a second act (1869), authorizing the issue of $12,000,000 additional bonds, of a sum which with its accumulations would at the maturity of the debt equal the amount issued. In December, 1890, this fund had grown to an amount exceeding the loan, and a provision for the surplus was made in the acts of 1891, chapter 259, which reads as follows: Whenever the accumulations of any o£ the sinking funds of the commonwealth are sufficient to extinguish at maturity the indebt- edness which said fund was established to pay, the subsequent accumulations of such may be added by the treasurer and receiver- general to the sinking funds, which are not sufficient to meet the indebtedness for which they were established. From time to time the surplus in the Boston, Hart- ford and Erie Railroad sinking fund was transferred to other funds, until in 1900 the bonds, for the payment of which this fund was established, fell due and all but $973.30 were presented and paid. On December 31, 1902, this amount was yet unpaid and the fund con- tained a balance of $992.94. The Troy and Greenfield Railroad sinking fund was created in 1854 for the purpose of paying such debt as was created to aid in the construction of the Troy and Greenfield Railroad and the Hoosac tunnel. This fund was made up of a cash paj'ment to the state b}^ the com- pany of an amount equal to 10 per cent of the bonds issued while the road was building, and of $25,000 paid annually after the whole of the road was opened for busi- ness. In 1868 the unfunded debt incurred in the con- struction of the railroad and tunnel was funded, and the premiums received from the sale of these funding bonds over and above the expense of preparing and negotiat- ing the loan was added to this fund. In 1897 the entire issue of the Troy and Greenfield Railroad aid bonds was retired, and the fund was extinguished in their payment. The prison and hospital loan sinking fund was cre- ated in 1874 for the purpose of paying bonds issued to build a new state prison and a hospital for the insane, and was made up from the sale of the estates of the old state prison and the old hospital for the insane. If the proceeds of such sales in any fiscal year did not amount to a sum equal to 3 per cent of the amount of bonds issued, the difl'erence was raised by taxation the suc- ceeding year. In 1882 the sum of $16,703.80, being the cash balances standing to the credit of these accounts, was appropriated to this fund and transferred from the Charlestown state prison loan and the Worcester lunatic hospital loan accounts. In the same year the rents and other incomes from the two estates mentioned were appropriated to this fund. In 1884 the property con- nected with the state prison at Charlestown was other- wise appropriated, and in lieu thereof $60,000 was for several years appropriated annually to this fund from the state treasury. In 1897 all the bonds issued in 1875, for the redemption of which this fund was established, had been redeemed, but the acts of 1895, chapters 483 and 503, provided that this fund should be maintained for the purpose of extinguishing bonds issued for the construction of a hospital for consumptives and a hos- pital for epileptics. On December 31, 1902, this fund had to its credit on the books of the treasury $130,151.09, of which $66,291.09 was in cash. The statehouse construction loan sinking fund was created in 1889 for the purpose of paying bonds issued to construct an extension to the statehouse, and was made up from premiums received on bonds sold and from annual appropriations from the state treasury sufficient to extinguish the debt at maturity. This fund was transferred to the statehouse loans sinking fund in 1895 and ceased to exist at that time. The following sinking funds were established be- tween 1890 and 1902 for the redemption of the direct bonded debt of the state: The statehouse loans sinking fund of 1891 was au- thorized by chapter 224 of the acts of 1891, as follows: An amount equal to the total premium received upon the bonds issued under authority of acts 1888, chapter 349, and 1889, chapter 300, with interest thereon at the rate of 3 per cent to the date of the passage of this act, is appropriated and set apart as the nucleus of said sinking fund, to wit, $77,012.66. And each year there is to be raised by taxation and paid into said sinking fund the sum of $45,000. Chapter 39 of the acts of 1895 created a new fund, to be known as the "statehouse loans sinking fund." To this were transferred the statehouse construction loan sinking fund, the statehouse loans sinking fund of 1891, and surplus accumulations of four sinking funds. 192 WEALTH, DEBT, AND TAXATION. Table 55. — Transfer.^ to xlictehouse loans sinking fund of Massa- chusetts. FUND. Total. Securities. Cash. Total $2,170,865.69 $1, 590, 280. 00 $580, 586. 69 Statehouse construction loan 800, 822. 73 564, 565. 15 3,127.81 210,000.00 443,350.00 149, 000. 00 687,780.00 340, 150. 00 113, 042. 73 224,415.15 3 127 81 Bounty loan Boston, Hartford and Erie Eail- 210,000.00 203, 350. 00 149,000.00 Trpy and Greenfield Railroad 240,000.00 Sums sufficient, with their accumulations, to pay the statehouse loans as they became due were appropriated to this sinking fund and included in and assessed as part of the state tax. In 1901 the issue of bonds for the purchase of a site for and for the extension of the .statehouse became due and the total amount, $2,335,000, was paid from this fund. On December 31, 19U2, this fund had to its credit 11,935,912, of which 129,545.46 was in cash. In 1893 several state sinking funds held bonds of the Fitchburg Railroad to the amount of f5, 000, 000, and in 1894 a large amount of the state debt, for the redemp- tion of which the various sinking funds held these rail- road securities, fell due. To furnish the sinking funds with money foi' the redemption of maturing state debt, the legislature, by acts of 1S93, chapter 408, authorized the issue of $5,000,000 in state bonds to purchase the railroad securities in the sinking funds. A new sinking fund was then established to hold the securities so pur- chased and was called the Fitchburg Railroad securi- ties sinking fund. On December 31, 1902, this fund held the $5,000,000 of bonds of the Fitchburg Rail- road. The Medfield Insane Asylum sinking fund, established by chapter 391 of the acts of 1894 to pay bonds issued to construct an insane asylum at Medfield, is composed of premiums on the bonds sold and of an amount apportioned each year which, together with the accu- mulations, will extinguish the debt at maturity. The amount necessar\' to meet this annual sinking fund requirement shall be raised by taxation from year to year. There was $24s,221.H6 in this fund on December 31, 1902, of which $371.8(1 was in cash. The state highway loan sinking fund was established in 1894 to secure a fund for extinguishing at maturity the bonds is.sued for the construction of state highways. An amount sufficient, with the accumulations of said fund, to extinguish the debt at maturity shall be raised by taxation. On December 31, 1902, there was $44fi,793.i»9 to the credit of this fund, of which $17,403. 0'.t wii.s in cash. The abolition of grade crossings loan sinking fund was established ))y chapter 424 of the acts of 1893 to provide a fund for the redemption of bond^ issued to pay for a part of the cost of abolishing certain grade cro.ssings, and is to consist of all moneys received from premiums on bonds sold for abolition of grade cross- ings, and, in addition, such apportionment from year to year as will be sufficient, with the accumulation of said fund, to extinguish the debt at maturity. The amount necessary to meet the annual sinking fund requirements shall be raised by taxation from year to year. Five million dollars in Boston and Maine Rail- road bonds were transferred to this fund from the Fitchburg Railroad securities sinking fund in 1900. There was to the credit of this fund on December 31, 1902, $5,969,989.39, of which $16,419.39 was in cash. The harbor improvement loan sinking fund was estab- lished by chapter 513 of the acts of 1897 to pay bonds issued for improving certain harbors and landings. All premiums on bonds sold under this act shall be paid into this fund, and also an amount which, with accumulations, will be sufficient to extinguish the debt at maturity. This latter amount shall be levied and collected in the same manner and at the same time as the state tax. On December 31, 1902, there was $79,136.03 to the credit of this fund, of which $2,749.33 was in cash. The Massachusetts war loan sinking fund was estab- lished by chapter 561 of the acts of 1898 to pay bonds issued for the purpose of raising funds to pay and equip volunteer soldiers, sailors, and marines of the state who were mustered into the service for the war against Spain, and to provide pensions for the families of those enlisted men who lost their lives while in the service of the United States. This act provides that the premiums on all these war bonds shall be paid into this sinking fund, and that an amount which, taken together with the accumulations, will be sufficient to extinguish the debt at maturit}^ shall be levied from 3'ear to year and collected in the same manner and at the same time as the state tax. There was $129,498.81 to the credit of this fund on December 31, 1902, of which $248.81 was in cash. Table 56. — Sinking funds for the redemption of the direct bonded debt of Massachusetts: 1902. FUND. Total. Securities. Cash. $13, 940, 695. 21 $13,806,673.24 $134,021.97 Boston, Hartford and Erie Railroad 992. 94 130,151.09 1, 935, 912. 00 5,000,000.00 248, 221. 86 446, 793. 09 5, 969, 989. 39 79, 136. 03 129, 498. 81 992. 94 63,860.00 1,906,366.64 5, 000, 000. 00 247,850.00 429, 390. 00 5,953,570.00 76, 386. 70 129,250.00 66,291.09 29,545.46 Fitchburg Railroad securities 371 86 17, 403. 09 16,419.39 Abolition of grade crossings .loan .. 248 81 Sinhi ng funds for the redemption of contingent debt. — On December 31, 1889, an armory loan of $830,000 was the only contingent debt of the state, and on that date the sinking fund for its redemption amounted to $1)9,467.82. This fund was created in 1888 to pay the boiids issued to construct armories for the state militia PUBLIC INDEBTEDNESS. 193 and other military organizations of the state. The amounts required annually for the sinking fund and the interest on the debt are included in and made a part of the sum charged to the city in which such armory is located, and is assessed and collected annually the same as the state tax. When the debt is extinguished the armory will l)e ceded to the city. On December 31, 1902, $536,939.93 was in the treasury to the credit of this fund, of which $5ii5,050.i2r) was in securities and §ll,SS9.H,s in cash. The following sinking funds wci'e established be- tween 1890 and 1902 for the redemption of the contin- gent debt of the state; Chapter 439 of the acts of 1SS9>. provided for making- loans for the building of a metropolitan sewer sj'Stem and established a sinking fund as follows: The treasurer and receiver-general shall, on issuing an}^ of said certificates of debt, establish a sinking fund and apportion thereto from year to year an amount sulficient, with its accumulations, to extinguish the debt at maturity, but in such an apportionment of a sinking- fund the assessment shall be at the rate of one-eightieth part of the whole amount in each of the first ten years. one-sixtieth part in each of the second ten years, and one-thirtieth part in each of the third ten years, and the remainder shall be divided among the next ten j'ears. Section 13 of above chapter provides for the appointment of three commissioners, who shall deter- mine what portion each of the cities and towns bene- fited shall pay into the state treasury for sinking fund and other charges. These charges shall be paid into the treasury at the same time and in the same manner as the state tax. Chapter 406 of the acts of 1895 established a separate sinking fund for the redemption of the loan made to extend the metropolitan sewer sj^stem through the Neponset valley, but in 1899 this fund was consolidated with the metropolitan sewer loan sinking fund. On December 31, 1902, this fund held $636,(184.04, of which t^lll,(>54.04 was in cash. The metropolitan parks loan sinking fund was estab- lished by chapter 613 of the acts of 1894, to paj- bonds issued for purchasing and improving land for park places in certain cities and towns. The amounts re- quired for sinking fund purposes are assessed against the benefited cities and towns hy a board of commis- sioners and are paid at the same time and in the same manner as the state taxes. On December 31, 1902, there was §934,206.57 in the treasury to the credit of this fund, of which $9,027.42 was in cash. The metropolitan water loan sinking fund was estab- lished in 1895 b)^ chapter 488 of the acts of that year to pay bonds issued to aid certain cities and towns in constructing and equipping water systems. The law provides that all premiums on bonds sold under the act shall be paid into the sinking fund, and also that an 932—07 13 amount sufficient, with its accumulations, to extinguish the debt at matui-ity is paid by the cities and towns named in the act; this amount is to be assessed and col- lected in the same manner and at tlie same time as the taxes for state purpos(>s. On Decemlier 31, 1!H)2, there was S2,256,S(I3.S1 to the credit of this fund, of which $1,975.11 was in cash. Table .57. — Sijildnij fiimh for the I'l'dciiipliov, of the ronliiigenl tJeht of MdHfnii-hiixellx: lUO,!. Kl'ND. Tota) . SocuritiL"-. (.'a^li. Total S4,364,0;M.35 94,230,088.10 } ?133,946.26 Armory loan Metropolitan sewer loan 536,939.93 036,084.04 • 934,200. .57 \ 1,2,56,803.81 i .52.1, O.'il). 2.5 n. 889. 68 .5'j5,o:;0.00 ' 111,U,54.04 925,179.1.1 1 9,027. 42 2,2.54,828. 70 1,975.11 Sclioul fund. — This fund was created in 1834 by appropriations to aid in the support of public schools, and from time to time further appropriations from the state and from the United States have been added until the fund amounted to $4,570,548.14 on December 31, 1902. The acts of 1890 provided that all premiums on bonds purchased by this fund should be added to the principal thereof provided such premiums did not exceed $50,000 in an\' one year. Chapter 90 of the acts of 1894 pro- vided that the sum of $100,0<»U shall be paid annuallj' into the school fund from the general revenue until the principal shall equal $5,000,000. Todd Xorinal ScIidhI fund. — This fund was created in 1850 )iy a bequest to the state by Henry Todd, of Boston. It is held and invested l)}^ the state treasurer in behalf of the Massachusetts board of education, and amounted to $12,1(H) in 1902. Tecduilixd edijcatlo)i(d fiind.s. — One fund represents the "United States grant" and the other, the '•com- monwealth grant." These were made in 1863 for the purpose of improving- and aiding technical education. On December 31, 1'.HJ2, the United States grant amounted to $219.(i(ii), and the commonwealth grant to $141,575.35. MlUi<'ciit.L!lir(i)'j/ fniNtfand. — Chapter 3i>2 of the acts of 1893 empowered the treasurer of the commonwealth to receive and hold in trust the sum of $1UO.()00. which was given the commonwealth of Massachusetts by Henry H. Rogers, of New York, for the support of a public library in Fairhaven. The secretary of the board of education and the treasurer of th(> common- wealth are authorized to invest and reinvest this fund with the approval of the governor and t-ouncil, and the treasurer shall pay over to the Milliceiit Library Corporation the net income derived from .said gift. On December 31, 11102, the fund was invested in cit}', town, and county securities to the full extent of its pi-incipal, $100,000. 194 WEALTH, DEBT, AND TAXATION. Rogers iook fund.. — This fund was created in 1857 for the purpose of purchasing books for the use of the state industrial school at Lancaster, and consisted of a donation of $1,000 made by Henr}^ B. Rogers. Metropolitan park trust fund. — Section 5, chapter 407, of the acts of 1893 created a trust fund, as follows: The treasurer and receiver-general of the commonwealth is hereby authorized and empowered with the approval of the gov- ernor and council to receive and hold in trust for the common- wealth, exempt from taxation, anj' grant or devise of lands or rights in lands and any gift or bequest of money or other personal prop- erty made for the purpose of this act, and shall preserve ai;d invest the proceeds thereof in notes or bonds secured by good and sufS- cient mortgages or other securities. On December 31, 1902, there was $638.13 in this fund. CoiiiiiionweaJth fats improvement fund. — This fund was created iu 1878 for filling in Back Bay lands near South Boston for railroad and commercial purposes. The receipts of the fund consist of rents from and sales of reclaimed lands, appropriations by the legislature, and income from investments. Its payments are for dredging, filling, and such expenses as are incidental to ' the reclamation of overflowed lands. On December 31, 1902, there was §1,499,307.31 to the credit of this fund, of which $180,807 .'31 was cash. Sari/or coin j>ens((t Ion fund. — This fund was created in 1866 for the protection and development of certain flats and lands in the harbors of the state. The act cre- ating this fund provided for a harbor commission, con- .sisting of five persons, who have general supervision over all harbors of the state and over the harbor com- pensation fund. This fund is composed of monej^ paid for wharfage rights, and the income is used to improve the several harbors. On December 31, 1902, the prin- cipal of this fund amounted to $389,956.32. MasKa.chusetts volunteer fund. — Chapter 67 of theacts of 1894 transferred §42,304.07 from the bounty loan sinking fund to the Massachusetts volunteer fund to meet anj' claims which maj' arise under chapter 62 of the acts of 1862, and chapter 254 of the acts of 1863, and the acts in amendment thereto, entitled ''acts to regulate the payment of bounties and allotments of vol- unteers.'" On December 31, 19()2, there was $44,250 in securities and $919.25 in cash in this fund. Land registration fund {assurance fund). — Chapter 562 of the acts of 1898 provides that parties desiring to register land under the pro\'isions of this act shall de- posit with the recorder an amount equal to one-tenth of the assessed -s-aluation of tiie land. This money is paid j to the state treasurer and by him invested and held as j an assurance fund, the income of which is to be used to augment the principal until it shall amount to$2()0,(t00. After this sum has been accun)ulated, the income shall be used to defray the expenses of the administration of the act. The pi-incipal of this fund is held for the benefit of any jjerson who may have been unlawfully deprived of his interest in land by the registration, and the fund is liable for a share of the damages awarded by the courts for such deprivation. The injured party is required to file suit within six years from date of reg- istration. On December 31, 1902, this fund amounted to 118,563.59, of which |16,000 was in securities and $2,563.59 in cash. Loan funds (direct debt). — These funds represent the unexpended balances of the proceeds from the sale of certain bonds classed as direct debt. These bonds were issued to erect state buildings and to make other im- provements. In some cases a part of the nioney re- ceived from the bond sales was not needed immediately, so the state has invested it in short-term securities, thus securing a better rate of interest than could be obtained on cash deposits. The state auditor classes as trust funds all loan funds derived from direct bonded debt, as well as those derived from contingent debt. Loan funds {contingent debt). — These loan funds rep- resent the unexpended balances of moneys received from the sale of bonds classed as contingent debt. These bonds were issued to build armories, acquire lands for the metropolitan parks, build boulevards, and construct metropolitan sewer and water systems. As a part of the money received from the bond sales was not needed immediately, the state invested it in short-term securities, and thus secured a higher rate of interest than that allowed on cash deposits. General and special funds. — Under the designation " general and special funds" are reported the cash bal- ances of a number of administrative funds. Trust depiodts. — Under the laws of 1885, the state has on deposit from insurance companies doing business in the state, various securities, amounting to $5,552,662. 19. These are not given in Table 72, as the amount of simi- lar deposits with other states could be secured in but few instances. MICHIGAN. Sinling find. — The act passed April 15, 1898, authorizing the issue of a war loan of $500,000, created a sinking fund hj providing for an annual tax levy of one-eighth of a mill on each dollar of the taxable prop- erty of the state as fixed Ijy the state board of equal- ization in the year 1896. The act also stipulated that should the last sinking fund le\ y produce a credit in excess of the amount required to redeem all bonds and interest coupons, the balance should be transferred to ' the general fund of the state. On June 30, 1903, the fund amounted to $86,237.04. Educational fund. — The state constitution provides that the proceeds from the sale of all lands that have been or hereafter may be granted by the United States to the state for educational purposes, and the proceeds of all lands or other propertj^ given by individuals or appropriated by the state for like purposes, shall be and remain a perpetual fund, the interest and income PUBLIC INDEBTEDNESS. 195 of which, together with the rents of all such lands as may remain unsold, shall be inviolabh' appropriated and annually applied to the specific objects of the orig- inal grant, gift, or appropriation. The priraarj^ school, university, agricultural college, and normal school funds have been created under this act, and the figures given for these funds in Table 72 are those repoited by the auditor-general. Primary school fund. — The primary school fund con- sists of amounts derived from the sale of school lands, the proceeds from the sale of swamp lands, escheats to the state, and the proceeds from the lease of certain mineral lands. The state has used these moneys for defraj'ing the expenses of government, and pays the public schools, through the primary school interest fund, 5 per cent annually on the amount received from swamp land sales and 7 per cent on the remainder. On ,Tune 30, 1903, the fund amounted to $5,113,007.57. University., agricultural college., and normal school funds. — These funds are composed of pi"oceeds from the^sale of certain lands. The state has used the prin- cipal and pays 7 per cent interest thereon for the uni- versity and agricultural college funds and 6 per cent for the normal school fund. On June 30, 1903, the credit balances were $539,309,61, $886,985.47, and $68,-299.79, respectively. University deposit fund. — Act 140, session laws 1895 (approved May 11, 1895), provides that whenever any money, or other propertj- of whatever nature and kind with directions or with power to convert the same into money, is or shall be given to the regents of the uni- versity upon trust to expend the income thereof in furtherance of any of the objects of the university', the regents shall pay such money to the state treasurer, and the auditor-general shall be required to credit to the university interest fund interest, not to exceed the rate of 4 per cent per annum, upon all such moneys, said interest not to be paid from the specific tax fund. Under authority of this act $2,000 was received dur- ing the fiscal je&v 1900 as a legacy from Adah Z. Treadwell, the interest on the same to be expended annually for the support of a free bed in the university hospital. According to the provisions of the act, $5U interest is credited annually to the universitj^ interest fund to carry out the terms of the trust. General and special funds. — Under this title are con- solidated all cash balances of the general and special administrative funds. 3IINNESOTA. Sinking funds. — The funds held for the purpose of meeting the interest and principal of the public debt are given by state authority two ditterent designa- tions — the one raised by taxation is known as a re- demption fund and the other is known as the internal improvement land fund. The original debt of the state was incurred largely for making local improve- ments, and the state legislature, as stated in the text accompanying Table 69, set aside some of the public lands for meeting that debt, and thus the- internal improvement land fund was converted into a sinking fund. The legislative act providing for the " funding- tax" to establish a redemption fund is also given in Table 69. Perinanent M'hixil fund. — The permanent school fund of the state is derived from the sale of the sixteenth and thirtj'-sixth sections of land in each township, the land so acquired forming one-eighteenth of the entire area of the state, or a total of about 3,000,000 acres. The a^'erag■e selling price per acre is a little less than $6, and on July 31, 19(»2, the total proceeds amounted to $14,316,i;.">!». In addition to the regular grant for school purposes, this fund will be augmented by one- half of the proceeds of the sale of such swamp lands as shall remain to the state after the various grants to i-ailroad companies and state institutions shall have been made. It is estimated that the fund will eventu- ally amount to at least $30,000,000. The income aris- ing from the investment of this fund is apportioned for the support of common schools throughout the state. Permanent imirerslty fund. — This fund is derived from the sale of universit}' lands donated by Congress. Table 58. — Latid grants to permanent university fund of Minnesota. Acres. Total First grant, February 19, 1851 Second grant, July K, 1870 For agricultural college, July 2, 18G2 186,568.77 46, 447. 39 45,682.10 94, 439. 28 State ln',296.27, which represented the proceeds from the sales of Alcorn College lands, donated to the state of Mississippi ))y anact of Congress approved July 2, 1S62. The principal of this fund was absorbed by the state as fast us it was received, and (i pi'r cent interest thereon is paid in perpetuity. Indasfrial indifate and collrgc fund. — This fund was first reported in 1901 and on October 1. 1 '.»U2, it amounted to -1^156,188.75, which was the proceeds from the sale of industrial institute and college lands donated to the state of Mississippi by an act of Congress approved July 2 18*12. The state used the principal of this fund and agreed to pay <', per cent interest thereon in perpetuity. Hwanip land fund. — This fund was created from the proceeds of the sale of swamp land granted the state })y Congi-ess under the act of September 2s, l,s50. This act provided that the proceeds from such lands should be applied exclusively, as far as necessary, to reclaim- ing the swamps by means of levees and drains. In 1895 the swamp land fund amounted to §160,960, but it is not reported since that time, as all moneys were spent for the purposes specified in the act of Congress above mentioned. General and special funds. — The cash balances of all administrative funds are consolidated and reported under the head "general and special funds." MISSOURI. Sinking fund. — The law provides for the levy and collection of an annual tax suflicient to pay the accruing interest upon the bonded debt of the state and to reduce the principal each year by a sum not less than $250,000. All moneys collected under this provision shall be placed in the interest fund, from which there shall be annually set apart and credited to the sinking fund a sum not less than $250,000; any surplus remaining in the interest fund after the interest has been paid for the current year shall also be credited to the sinking fund. A specific tax of one-tenth of 1 per cent is levied annuallj' on the assessed valuation of property for the pa3rment of state indebtedness. On December 31, 1!)02, the fund held §520,201 in cash. School fund. — The act of Congress approved March 6, 1820, granted to the territory of ^Missouri for school purposes all salt springs, not exceeding twelve in num- ber, with six sections of laud adjoining each, which formed the nucleus of this fund. By act of the general assemblj' approved February 6, 1837, the governor of the state was authorized to invest the proceeds thus arising in some safe and productive stock. It was further provided in said act that the interest and profits accruing from the "surplus revenue" of the United States deposited with this state, amounting to 5.3(.), should be held and applied to the use and support of common schools. Accruing interest and dividends upon these amounts were to be applied to in- creasing the capital of the fund until it should aggregate §500,000, after which the income derived was to be appropriated for the payment of teachers in common schools. Between 1837 and 1866 the fund was increased by the proceeds from the sale of lands, dividends on in- vestments, and premiums on securities sold. By act of December 15, 1865, the state tobacco warehouse, located in St. Louis, was sold for §132,000 and the net proceeds of the sale were placed to the credit of this fund. Of the amount received from the General Government for money expended during the Civil War, the state general assembly, by act of March 11, 1867, authorized the state treasurer to invest §1,500,000 in United States 6 per cent bonds for the benefit of the public school fund. The next important addition to PUBLIC INDEBTEDNESS. 197 ths school fund was a certificate of indebtedness for $900,000, issued bj^ the state auditor on Jul}- 1, 1872, to reimburse the fund for stock in the "bank of the state," sold by the fund in 1866, with the interest there- on at the rate of 6 per cent per annum from July 1, 1866, to July 1, 1872. By act of March 20, 1876, thirty-eight bonds of |1,000 each, and interest thereon amounting to $6,738.75, were transferred to the school fund from the "executors," "administrators," and "land redemption" funds. In December, 1875, the United States 6 per cent bonds were sold at a premium of about 11:.5 per cent and Missouri 6 per cent bonds, aggregating ^1,949,000, were purchased in lieu thereof. In 1881 the general assembly authorized the fund commissioners to issue a consolidated certificate of in- debtedness for $2,909,000 to the school fund in lieu of $2,009,000 Missouri 6 per cent bonds and $900,000 cer- tificates of indebtedness. On March 31, 1883, another act was approved authorizing the fund commissioners, upon the receipt into the state treasury of any monevs to be added to either the public school fund or the sink- ing fund, to issue therefor a certificate of indebtedness, when the same amounts to $1,000. In cases where moneys are acquired by special gift or devise a separate certificate is issued for each gift or devise, and the cer- tificates are to be made payable in twenty years from date of issue. On December 31, 1890, the fund amounted to $3.- 11:0,853, and of this amount all but $853 was represent- ed by state certificates. From 1890 to 1902 the fund increased but slightly, and on December 31, 19(i2. it amounted to $3,159,12-1, of which all but $121 was in nonnegotiable state certificates of indebtedness. In addition to the income from the school fund, the constitution of the state provides that in no case shall there be set apart less than 25 per cent of the state revenue, exclusive of the interest and sinking funds. to be applied annually to the support of public schools. Seminary fund. — The acts of Congress approved February 17, 181S, and March, 1820, provided that two entire townships (46,080 acres) of public lands should be reserved solely for the use of a seminary of learn- ing. On ]March 3, 1831, Congress authorized the legis- lature to sell the seminary lands and invest the money arising from the sale thereof in some productive fund, the proceeds to be applied forever solely to the use of a seminary. The larger portion of these lands was sold between the years 1831 and 1838, and the proceeds derived therefrom were borrowed by the state for revenue purposes. Bj^ authority of an act of the general assembl}? of February 2, 1837, the governor invested the amount received from the sale of seminary- lands, with interest due from the state, in stock of the Bank of the State of Missouri, amounting to $66,726.47. The dividends declared on this bank stock and the sale of seminary lands had, bj^ October 1, 1842, increased the fund to $100,000, which was reinvested in the stock of the Bank of the State. By act of February' 28, 1843, the earnings of the seminary fund were applied annually thereafter to the maintenanc(> of the state uni- versity. In 1S66 the Irnnk stock was sold at a premium, the fund realizing from the sale $108,500, and on June 6, l Hj)e<'l?25,00O each were authorized, and the proceeds of these, except $12,500 for the literature fund, were turned into the common school fund. By an earlv constitutional pro\'ision, the proceeds from the sale of all lands belonging to the state, except such as had been reserved for other public uses, were pledged to the support of common schools. The con- stitution of 1846 pro\'ided that .'t;25,000 of the revenues of the United States deposit fund should be annually appropriated to and made a part of tlie capital of the common school fund, and that the income of the latter fund should be applied to the support of the common schools. These provisions are still in force. From September 30, 1892,- to September 30, 1902, the princi- pal of the school fund was increased annually by exactly $25,000. Literature fund. — This fund was established from the proceeds derived from the sale of certain lands set apart by the legislature in 1786 for the promotion of liter- ature. Further grants of land for the same object were made in 1790 and 1796, but in 1802 a pai'tof these lands were transferred to Columbia and Union colleges. Lot- teries, authorized by an act of April 3, 1801, produced $12,500 for the literature fund, and a transfer from the general fund in 1827 added $150,000 more to this fund. Until 1832 this fund had been managed by the regents of the state university, but in that year the fund was transferred to the comptroller of the state. The prin- cipal of this fund has remained unchanged since 1887. The income is distributed among the sevei-al academies of the state. College land scrip fund. — This fund is for the benefit of agricultural and mechanical education and was estab- lished from the sale of scrip granted to the state by an act of Congress approved July 2, 1862. The receipts from the sale of this scrip amounted to $64,440, to which there was added subsequently $408,963 received from the sale of 100,000 acres of state lands. In 1895 the principal of this fund was further increased by $129,600 received from Cornell University under con- tract of Ezra Cornell for the sale of lands and by 184,567 received from premiums on sale of bonds. The prin- cipal of this fund was invested largely in bonds and mortgages until 1895, when all securities were sold and the proceeds were transferred to the general fund, with the provision that the state should pay to Cornell Universit}' 5 per cent interest on the amount absorbed by the general fund. This change in the investment of the fund was authorized by chapter 78 of the laws of 1895. United States deposit fund. — The principal of this fund represents New York's portion of the United States surplus revenue apportioned among the several states l»y an act of Congress approved June 15, 1836. Of the income of this fund, $25,000 is annually added to the principal of the couuuon school fund and the balance of the income is expended for common schools or for academies. Military record fund. — An act of the legislature passed in 1865 authorized the construction of a hall of military records, provided $75, 000 should be voluntarih' t^ontributed for this purpose b}^ the people of the state. The principal of the military record fund consists of contributions remaining in the hands of the state treas- urer after the hall of records had been constructed. The income of this fund is used for meeting the ex- penses of the bureau of military statistics. j\[ai'ineri fund. — Bj' an act approved April 27, 1S40, the state loaned $10,000 to the American Seamen's PUBLIC INDEBTEDNESS. 203 Friend Society in the city of New York. In 1845 the society was authorized to retain the loan witlaout inter- est as long as it should faithfully use and apply the same to the benevolent object of the society. William Vorce fund. — This fund consists of a bequest of William Yorce for the benefit of education in certain towns of the state. The income is paid to the state commissioner of education for distribution among the towns stipulated in the will. ^Yomen''s munuiiient fund. — This fund consists of 142 received in 1S87 from a G. A. R. post. The object of this deposit is not reported. The fund remained un- changed until 1898 when it was paid, under authority of chapter 606, laws of 1898, to the Soldiers and Sailoi's' Home at Bath, New York. Gt:neral and special funds. — Under this head is reported the cash in the general and special adminis- trative funds of the state. NORTH CAROLINA. School fund. — This fund is held in trust for the bene- fit of public education. The principal of the fund was increased by $46,000 during the period covered by Table 72. General and specicd funds. — The state has in the past made investments in railroad stock and holds a number of other productive securities which are carried on the books of the treasurer in his account with the general fund. These assets were omitted from the Census report of 1890. The cash reported under "general and special funds" is that in the general and other adminis- trative funds of the state. For November 30, 1890, the reported cash is 1754 smaller than that shown by the Eleventh Census; the amount of this diiference repre- sents cash received on December 1, 1890, and therefore should not be shown as on hand November 30. NORTH DAKOTA. SinMng fund. — This fund was established by the provisions of chapter 153 of the laws of 1902. By the terms of that act the state board of equalization is authorized and required to levy a tax sufficient to enable the state treasurer to pay, redeem, and cancel bonds issued by the territory of Dakota on the 1st of May, 1887, and due and payable the 1st daj' of May, 1902, for the erection of buildings for the hospital for the insane. The larger part of this debt was paid at matu- rity and on June 30, 1902, there was only a small cash balance in the sinking fund. School fund. — The sixteenth and thirt3'-sixth sec- tions of land in each township, or other lands in lieu thereof, were granted b}' Congress to form a perma- nent school fund. The act stipulated that all such lands granted for educational purposes should not be sold for less than |10 per acre; also that 5 per cent of the net proceeds from the sale of all Government lands sold subsequent to the admission of the state should be paid to said state and credited to the permanent school fund. This fund was established in the fiscal year IsOl and on Juno 30, 1902, it had assets aggregating $1,418,629. Agricultural (■()ll(_'(i<; fund. — As provided in the acts of Congress making grants for agricultural colleges, 90,000 acres of land were to be selected and sold by North Dakota for the exclusive purpose of forming a permanent endowment fund for an agricultural college. Noruial school fuy^dn. — The principal of the funds for the two state normal schools has been derivi'd from the sale of land set aside for that purpose by grants of the United States Government. Other piMlc trust funds. — The industrial school fund, the deaf and dumb asylum fund, the state reform school fund, and the capitol building fund were cre- ated from the sale of lands that havq been donated by the United States for the purposes indicated ?jy the names of the funds. Gviii'Tal and special funds. — The state has a number of administrative funds with cash assets, all of which are reported under the head "general and special funds." OHIO. Sinli-ing fund. — This fund consists of the net annual income of the public works and of the stock owned by the state; the proceeds of the sale of canal, ministerial, and school lands (except as otherwise provided bylaw); the principal and accrued interest of the surplus reve- nue loaned to counties; the proceeds of the sale of any of the shares of stock held bj^ the state; and also the proceeds of the sale of the public works or any part thereof, and of such further sum to be raised by taxa- tion as is required by the constitution, which provides that the principal of the debt shall be reduced not less than 1100,000 annually. On November 15, 1902, the proceeds of the fund amounted to $254,569.22. Common school fund. — The money which has been or may hereafter be paid into the state treasury on account of sales of land in any original surveyed township or other district of the county granted by Congress for the support of the public schools, and other moneys given to the state for the purpose, constitute the "common school fund." This fund constitutes an irreducible state debt on which the state pavs 6 per cent interest. The auditor of state shall be required to keep an account of the fund, and of the interest which accrues thereon, for each' district or county to which any part of the fund belongs, crediting each with its share of the fund and showing the interest which accrues and the amount disbursed to each. The county auditor apportions the income of the "common school fund" within the territory designated by the state auditor in accordance with the same gen- eral principles as "the state common school fund." When any grant of land, or any donation or bequest of monej' or other personal property, is made to the state of Ohio, or to any person, or otherwise, in trust 204 WEALTH, DEBT, AND TAXATION. for the common schools, the same shall become vested in said fund; and when the money arising therefrom is paid into the state treasurj', proper accounts shall be kept 1)3' the auditor, and the interest accruing therefrom shall be applied according to the intent of the grantor. Other public trust ftuids. — The Virginia military school fund, the swamp land indemnity fund, the United States military school fund, the Western reserve school fund, the Ohio University fund, and the Ohio State University fund were derived from grants of land for the benefit of the common schools. The principal has been used for state purposes and has been made a non- negotiable debt of the state on which the state pays 6 per cent interest. OJilo minhterial relief fund. — This is a fund created from the disposal of land, generally known as section 29, donated to the state by Congress for religious pur- poses. The proceeds of the fund are used for religious purposes in the towns in which the original grants of land were located. The state having absorbed the prin- cipal of this fund, it constitutes an irreducible debt of the state. General and special funds. — Under this head are reported the cash balances of all administrative funds. OKLAHOMA. School land fund. — This fund represents the balance of mono}' received l)}- the territory in accordance with the provisions of article 110, section 18, revised statutes of the territory, which direct that the school lands reserved in the territor}' bv act of Congress may be leased for a period not exceeding three years for the benefit of the school fund. The leasing is done bj' the governor of the territory under the regulations pre- scribed by the Secretary of the Interior of the United States. Conanon school fund. — The revised statutes of 189-3 provide for this fund as follows: That sections number sixteen and thirty-six in each township in said territory shall he, and same are hereby, reserved for the purpose of being applied to public schools in the state or states hereafter to be enacted out of the same. In all cases where sections sixteen and thirty-six, or either of them, are occupied by actual settlers prior to survey thereof the county commissioners of the counties in which such sections are so occupied are authorized to locate other lands to an equal amount in sections or fractional sections, as the case may be, within their respective counties in lieu of the sections so occupied. Greer county fund. — This fund was created by virtue of the act of 1897, as follows: Sec. 1. The commissioners of (ireer county, Oklahoma, shall dispose of the seven thousand two hundred and thirty-six acres of land located in Cocliran and Hockley counties, Texas, and belong- ing to Greer county, Oklahoma territory, for school purposes as follows: They may sell for cash, or on time, or part cash and part time: J'rm-Uled, That they shall not sell until they can get one dollar per acre. Should they be unable^ to sell for one dollar per acre they may lease such lands for three cents per acre until they can sell for one dollar per acre. Sec. 2. When the commissioners of Greer county sell the here- inbefore stated lands they shall invest the proceeds in bonds of the territory of Oklahoma, or bonds of the United States (and) the interest accruing from those bonds shall be used with the general school fund of Greer county, Oklahoma territory: Provided, That should they sell on time or part time they shall have the debt made secure and charge not less than six per centum interest, the same being. used in the general school fund as hereinbefore pro- vided: Provided further, That the principal shall not be used for any other purpose except for a permanent school fund to be kept invested in bonds as hereinbefore provided for, and the interest only used in permanent school fund. The bondsmen of those who handle the fund shall be responsible for the safe investment thereof. General and special funds. — The cash belonging to all funds other than those mentioned above is reported under the common designation "general and special funds." OREGON. Com/mon school fund. — A permanent irreducible school fund is derived from the sale of the sixteenth and thirty -sixth sections of each township ; moneys which may be paid as exemptions from militar}' duty ; the clear proceeds of all property which may accrue to the state by escheat or forfeiture ; the proceeds of all gifts, devises, and beqtiests made by anj^ person to the state for common school purposes ; the proceeds of all property granted to the state when the purpose of such grant is not stated ; the proceeds of the 500,000 acres of land to which the state is entitled bj^ the provisions of an act of Congress approved September 4, 1811; and 10 per cent of all money's received from the sale of swamp, overflowed, and tide lands which have been granted to the state by the United States. The governor, secretary of state, and the state treasurer constitute a board for the sale of school lands and for the investment of the funds arising there- from. This fund is loaned on notes secured liy real estate mortgages, or a deposit of securities of the state or the United States at a rate of interest of not less than 7 per cent per annum, and the income is distributed among the several counties in proportion to the number of children in each between the ages of 1 and 20 years. This fund increased rapidlj' during the period covered by Table 73 and on September 30, 1902, it aggregated ii;i,2:'!7,2i6. U)iiri-rsity fund. — By anactof Congress of February 11, 18.59, 72 sections (16,080 acres) of land were set apart and reserved for the use and support, in such manner as the legislature might prescribe, of the state university. The proceeds arising therefrom are in- vested in secured notes bearing 8 per cent interest. This fund also receives an annual tax of one-seventh of a mill upon all taxable property- in the state. On September 30, 1902, the assets of this fund aggregated $102,167. Agricultural college fund. — The endowment fund of tliis college was derived from the sale of lands granted PUBLIC INDEBTEDNESS. 205 by Congress under an act of July 2, 1862, which pro- vides for colleges of agriculture and mechanic arts in the several states and territories. This fund is invested in secured notes, and on September 30, 1902, had real estate mortgages and other assets amounting to $155,93;^). General and special funds. — The state has numerous special funds with cash balances to their credit; these balances are all reported with the cash of the general fund under the common title "general and special funds." PENXSTLVANIA. Sinking fund. — This fund is by law derived from the proceeds of the sale of public works or any part thereof; from the income or proceeds of the sale of any stocks owned by the commonwealth, and from other sources that may be designated by law. The fund is also from time to time increased by transferring to it a part of the taxes or other revenue of the state not required for current expenses of the government. The assets of this fund on November 30, 1902, as reported in Table 72, consisted of cash and securities aggregating 14,417,440. The state officials included among the assets of the sinking fund at the close of each fiscal j^ear the interest which had accrued on all investments since the last dividend period. The accrued interest is omitted from Table 72 to make the rejjort for Penn- sylvania comparable with that for other states. Agricultural college fund. — This fund consists of $517,000 nonnegotiable bonds or certificates, which the state has granted the fund to reimburse it for the land scrip donated to the state by the Congress of the United States. General and special funds. — Under this head are reported the cash balances of all administrative funds. Unproductive funds. — In addition to the securities reported in Table 72 the state owned stock in certain canal, navigation, turnpike, and bridge companies. This stock was unproductive and of uncertain value. RHODE ISLAND. Sinking fund. — This fund was created for the pur- pose of paying at maturity any bonds or certificates of indebtedness issued by the state. It is under the con- trol of the sinking fund commissioners, who are required to invest all public money received hy them, from any source, in bonds of the state or the United States, or in New England state, city, or town bonds, those of the state of Rhode Island to be preferred. The fund re- ceives an annual appropriation sufficient \n ith its accu- mulation to extinguish the debt at maturit3^ Permanent school fund. — The constitution of the state, ratified in 1842, provides that all money which then was or which might thereafter be appropriated by law for the establishment of a permanent school fund for the support of public 'schools shall be securely invested, and shall remain a perpetual fund for that purpose. The state treasurer has full power to regulate the cus- tody' and safe-keeping of the fund, and is required to keep it invested in the capital stock of some responsible bank or banking institution, or in bonds of the towns or cities of the state. All moneys paid into the state treas- ury by auctioneers are added to the capital of this fund. The annual income of the fund and certain additional amounts appropriated from the general treasury are dis- tributed annually among the several towns according to the number of children under 1.5 years of age, and the number of school districts therein. Touro JewisJb Synagogue fund. — This is a trust fund created in 1823 by bequest of one Abraham Touro, late of the city of Boston, Mass., for the purpose of sup- porting the Jewish synagogue at Newport. The fund is in the custody of the state treasurer, and the income is expended, under the direction of the city council of Newport, for repairs on the synagogue buildings and premises and on the walls inclosing the Jewish burying grounds. General and special funds. — Under this head are re- ported the cash balances of all administrative funds. From 1894 to 1902, inclusive, the larger part of the cash here reported belonged to the statehouse construc- tion fund. SOUTH CAROLINA. Sinhing funds. — The commissioners of the sinking fund are charged with the duty of receiving, managing, and holding subject to the respective trusts the "cumu- lative" and "ordinary" sinking funds, and the "fund for state insurance of public buildings " (and of pro- viding and supervising such insurance), and also with certain special duties connected with the completion of the statehouse. In addition to the above, the law im- poses upon them (1) the duty of discovering, suing for, selling, and settling up escheated estates (the net pro- ceeds of which are paid into the permanent school fund); (2) the care, custody, disposition, aiid sale of lands held by the state land commission, vacant lands, and lands sold by the sheriffs to the state for taxes; (3) the collection of tax claims upon lands forfeited to the state prior to December 24, 1887, and upon delin- quent lands; (4) the discovery and restoration to the county tax books of lands and buildings found to be absent from all tax books and escaping taxation, includ- ing abandoned lands; (5) the care and disposition of lands suitable for the cultivation of oysters and other shellfish, both natural and artificial beds; (6) the dispo- sition or sale of all property of the state not in public use, the care and custody of which is not otherwise provided for by law; and (7) the duty of examining into the accuracy of certain tax executions made by county sheriffs and of credits taken by county treas- urers in their settlements with county auditors, together v?ith the duty of collecting all moneys which said inves- tigation shows to be due and unlawfull}' withheld. 206 WEALTH, DEBT, AND TAXATION. In 1890 the "ordinary sinking fund" was tiie onl}' one in existence. It derived its revenue principally as de- scribed in class 6, and reduced the public debt by pur- chase and cancellation oli the valid stocks and bonds of the state. During the fiscal year 1894:, by vi]'tue of section 5 of the act of December 2'2, 1S92, the "cumulative phos- phate sinking- fund" was created for the redemption of that part of the state debt known as the Brown consol stocks and bonds. This fund derived its income exclu- sively from phosphate royalties, of which, as provided by law, $37,500 was set aside each year. The cumula- tive fund instead of being used to reduce the debt by purchase and cancellation was at once invested, in ac- cordance with the terms of the act, in loans and in stocks and bonds of the state. In 1896 the sinking fund commissioners began to similarly invest the ordinary sinking fund. The so-called "insurance sinking fund," although under the control and custod}' of the commissioners of the sinking funds, is not here included in the tabular statement of sinking funds, but is set up as a distinct and separate fund. Permanent school fund. — The act approved March 9, 1896, provided that this fund shall consist of all gifts to the state for schools, all other gifts where the object of donation is not stated, all escheated property, the net assets or funds of all estates or copai'tuerships in the hands of the courts of the state where there have been no claimants for the same within the last seventy years, and money coming into the treasury of the state by reason of section 12 of an act entitled "An act to provide a mode of distribution of the moneys received as direct tax from the citizens of this state by the United States and paid in trust to the state of South Carolina," together with such other means as the gen- eral assembly maj^ provide. The law provides that the fund shall be invested in bonds of the state or United States antl the income derived therefrom apportioned among the counties by the state board of education. AqricuUiiixd collei/ii funds. — These funds consisted originally of land scrip donated by the Congress of the United States to the state of South Carolina for experi- mental work in agriculture. The scrip was converted into two state certificates of indebtedness to the amount of §9.5,900 each, one of which is held as a permanent fund by the trustees of the Claflin Agricultural College and the other by the trustees of the Clemson Agricul- tui'al College. OLiiixoii fund. — This fund was established by a be- quest of Thomas G. Clemson to the state of South Caro- lina for the purpose of establishing and maintaining an agricultural and mechanical college. In 18l»l the larger part of the fund was converted into a perpetual, interest bearing state certificate of indebtedness to the amount of $58, 539. 39 and the certificate turned over to the board of trustees of the Clemson Agricultural College. Dcnoner fund. — This fund consisted originality of prop- erty donated by Alexander Downer to found a school for orphan children. ' The legislature of 1880 ordered the sale of the school buildings and lands, and in 1887 an act was passed authorizing the state treasurer to re- ceive the assets of the fund and to invest and safely keep the same. By an act of February 11, 1S98, a board of trustees of the Downer fund was appointed and the state treasurer was instructed to pay over all money and securities of the fund to it. Since that time the Downer fund has not been included with the assets of South Carolina. Escheated estate fund.— This, fund consisted of the proceeds from the sale of escheated estates. By an act approved March 1), 1896, the cash and securities in this fund were transferred to the permanent school fund. State insurance fund. — An act approved February 19, 1900, and amended February 21, 1901, provided that each county in the state and the state treasurer should pa}' annually to the commissioners of the sink- ing fund one-half of all premiums paid for insurance on state and county public buildings, which money, when received by the commissioners, should be held and invested by them, but, for the purpose of creating ! an insurance sinking fund, should be kept separate. It was provided that when the amount of loss on a build- ing was fixed, said amount should be taken from this fund and be used to paj'^ for the rebuilding or repairing of such building. A limit of $200,000 was placed on the fund and when it reaches that amount, it is pro- i vided that no further premiums shall be paid into the fund until a part thereof has been used in the payment i of losses. I'mitrntiary fund. — This fund is in the custody of the treasurer of the penitentiary and is distinct li'om the funds of the state treasurer. Its receipts are deri\ ed principally from the lease of convict labor and from the sale of manufactured goods. Genend' and special funds. — Under this designation are included all administrative funds under the control of the state treasurer. It should be noted in this connection that the figures of Table 72 difier from those given in the Eleventh Census report for the year closing October 31, 1890. That report duplicated the sinking fund assets by including them in the cash balance of the general fund and by also reporting them as sinking fund assets; and it omitted the assets of the pension fund, the Clemson fund, the Downer fund, and the escheated estates fund. The first error exaggerated the assets by $39,337.40, and the second reduced the assets by $93,257.93. PUBLIC INDEBTEDNESS. 207 SOUTH DAKOTA. Sinking fund. — The law governing the sinking fund is found in section 2274 of the political code of the state, as follows: Three months prior to the date of maturity of any and all interest coupons of all bonds issued by the state of South Dakota which were assumed by said state of Soutl;i Dakota, the state treasurer is hereby authorized and required to set aside from the general fund of the state an amount which, together with the amount of the bond interest fund then on hand, shall be sufficient to pay any and all of said interest coupons as they mature, which sum or sums so set aside shall be used for the purpose of promptly paying said interest coupons as they mature and for no other purpose: I'rorided, That if at any time the amount of the general fund, together with the bond interest fund, exceeds the amount necessary to pay the interest coupons then next due, such excess shall be returned to the general fund. Common school fund. — Article VIII, section 2, of the constitution has the following provision relating to the common school fund: All proceeds of the sale of public lands that have heretofore been or may hereafter be given by the United States for the use of public schools in the state; all such per centum as may be granted by the United States on the sales of public lands; the proceeds of all prop- erty that fall to the state by escheat; the proceeds of all gifts or donations to the state for public schools, or not otherwise appro- priated by the terms of the gift, and all property otherwise acquired for public schools shall be and remain a perpetual fund for the maintenance of public schools in the state. It shall be deemed a trust held by the state. The principal shall forever remain invio- late, and may be increased, but shall never be diminished, and the state shall make good all losses thereof which may in any manner occur. Agricultural college fund. — As provided in the acts of Congress making grants for agricultural colleges, 120,000 acres of land were to be selected and sold for the exclusive purpose of forming a permanent fund for an agricultural college in South Dakota. Other piMic trust fundn. — Article "VIII, section 7, of the constitution has the following provision relating to other state funds: .\11 land, money, or other property donated, granted or received from the United States or any source for a university, agricultural college, normal schools or other educational or charitable institu- tions or purpose, and the proceeds of all such lands and other property so received from any source shall be and remain perpetual funds, the interest and income of which, together with the rents of all such lands as may remain unsold, shall be inviolably appro- priated and applied to the specific objects of the original grants or gifts. The principal of every such fund may lie increased, but shall never be diminished, and the interest and income only shall be used. Every such fund shall be deemed a trust fund held by the state, and the state shall make good all losses therefrom that shall in any manner occur. General and special funds. — Under this head are reported the cash balances of the general and other administrative funds of the state. TENNESSEE. Permanent school fund. — By chapter 31 of the acts of 1806, Congress ceded to Tennessee all the unappro- priated land north and east of a certain line then estab- lished, and afterwards called the "Congressional reser- vation line." This cession was upon the express con- dition that 640 acres in every 6 miles square, or one section in each township, should be set apart for the use forever of schools for the instruction of children. By chapter o46 of the acts of 1843, Congress author- ized the state to sell the school lands and establish a school fund. The state legislature, by chapter 104 of the acts of ls44, amended by chapter li!l of the acts of 1846, made provision for the sale of the school lands, in pursuance of the power given by the act of Congress of 1843. The proceeds of such sales were deposited with the Bank of Tennessee, and when the affairs of that institution were wound up the permanent school fund was provided for by an act of the legislature passed February 16, 1866, and entitled "An act to wind up and settle the business of the Bank of Tennessee,"' as follows:. "That the first claim against said bank to be adjusted and have preference of all others shall be the common school fund of $1,600,000, deposited in the Bank of Tennessee, as directed by acts of the legis- lature, with interest accrued and accruing on said sum since the 6th da_v of January, 1861." Section 34 of an act of the general assembly passed March 6, 1873, provided as follows: That the permanent school fund of the state shall be 81, .500,000, as recognized by the constitution of the state. To this shall be added the interest wliich has accrued on the same, and not been paid by the state, amounting on the 1st day of Januar}', 1873, to 81,012,500, making Ihe entire permanent state school fund 82,512,500. For this 82, .112,500 a certificate of inf arch, eighteen hundred and seventy-five, or may hereafter be recovered by the state against defaulting revenue collectors; the stock owned by the state in and its entire claim against the Rich- mond, Fredericksburg and Potomac Railroad Company, including obligations or dues on account of unpaid dividends; and all sums paid into the treasury to the credit of the sinking fund under the act of ]\Iarch thirty-first, eighteen hundred and seventy-five, shall constitute the sinking fund of the state. The foregoing law relating to the sinking fund men- tions as assets of that fund the stock and other obliga- tions of the Richmond, Fredericksburg and Potomac Railroad Company. The general assembly in 1804 authorized the sale of these securities, provided the same could be efi'ected at terms which would net the state not le^s than $625, ^>2(). They had not been sold in 1902. For all the years of ISDO to 1902 they have been given an arbitrary value of the amount mentioned above. On September 30, 1S89, the assets of the sinking fund of Virginia, exclusive of the stock and other obligations of the railroad mentioned, amounted to $4,513,498.37, of which 8'.^,02r),439.41> consisted of unproductive West Virginia certiticates. Under the provisions of the act of February 20, 1892, the $2,357,577 of bonds issued under the acts of Feb- ruary 14, 1882 ("Riddleberger" bonds), and November 29, 1884 ("century" bonds), and held l»y the sinking fund commissioners, were canceled during the fiscal year 1893. An act passed by the general assembly, February 12, 1894, provided that any money in the treasury to the credit of the sinking fund should be applied by the sinking fund commissioners to the purchase at market rates (not, however, exceeding par value) of "Riddle- berger" oi' '-century" bonds. The act directed that the commissioners, in determining what, if any, sum could lir spared from the treasury tor such investments, should make ample allowance for all the expenses of the government and of public schools, and for the pay- ment of interest on the bonds of the state issued under the acts of 1^82 and 1S92. It also pro\'ided that all bonds purchased should at once be converted into reg- istered bonds, and that thej' might be resold, and the proceeds of such resale used, whenever the finances of the state might require. Further, it provided that the commissioners might, whenever in their discretion it seemed necessary, borrow money upon temporarj- loans for the purpose of paying interest on the above-named debt, such bonds as they should have acquired being deposited as collateral security for said temporary loans. Under the provisions of the above act $337,000 of "century" bonds were -purchased in 1894, $114,000 in 1899, $115,000 in 1900, and $185,500 in 190l. " Riddle- berger" bonds to the amount of $115,000 were pur- chased in 1901. All of these bonds are still held by the sinking fund, with the exception of the "century"' bonds purchased in 1894, which were sold in 1896. Under the provisions of the act quoted above and other acts the sinking fund commissioners purchased of "century" bonds 1298,000 in 1900 and $75,000 in 1901. They also purchased of "Riddleberger" bonds §149,000 in 1900 and $60,000 in 1901. By an act approved March 5, 1894, the $1,022 in the internal improvement fund was transferred to the sink- ing fund. This act also provided that the Ijoard of public works should thereafter turn over to the sinking fund all dividends received by the state on its interest in anj' work of internal improvement. The sinking fund provided for in the act of February 20, 1892, will not be established, according to the pror visions of that act, until 1910. Literary fund. — This fund, which is under the con- trol of the board of education, and the income of which is used for the support of the common schools, is de- rived from the proceeds of the sale of lands donated by Congress for school purposes, from escheats, waste and unapproj)riated state lands, forfeits, fines, donations, and sums appropriated hj the legislature. On Sep- tember 30, 1889, the assets of the fund amounted to $2,038,513.24; on September 30, 19(i2, to $2,716,973.71. These assets include $50,000 in bank stock without current value, and §719,023 in West Virginia certifi- cates of uncertain value. Drriid funds. — All administrative funds Avith only cash assets are reported under the designa- tion " general and special funds." Some of the more important funds included under this title are the school revenue fund, university fund, scientific saline fund, agricultural college fund, Wahkiakum college fund, and normal school fund. WEST VIRGINIA. School fund. — The constitution of the state provides that the school fund of the state shall be derived from the following sources: All moneys accruing to the state from forfeited, delinquent, waste, and unappro- priated lands and from lands heretofore sold for taxes and purchased b_y the state, if thereafter redeemed or sold to others than the state; all grants, devises, or bequests that may be made to the state for the purpose of education, or in the cases where the purposes of such grants, devises, or bequests are not specified; the state's share of the literary fund of Virginia, whether paid over or otherwise liquidated, and any sums of money, stocks, or property which the state shall have the right to claim from the state of Virginia for educational pur- poses; the proceeds of the estates of persons who may die without leaving a will or heir, and of all escheated lands; the proceeds of any taxes that may be levied on the revenue of any corporation; all moneys that may be paid as an equi\'alent for exemptions from military duty; and such sums as may from time to time be appro- priated by the legislature for the purpose. This fund is required to Ije invested in the interest Ijeariug securi- ties of the United States or of the state, or if such interest bearing securities can not be obtained then the moneys shall be invested in such other solvent interest bearing securities as shall be approved by the " board of school fund" — the governor, superintendent of free schools, auditor, and treasurer — which manages the fund under such regulations as may be prescribed by law. The interest of the fund is applied annually to the support of free schools throughout the state, and to no other purpose whatever, but any poi'tion of said interest 212 WEALTH, DEBT, AND TAXATION. remaining unexpended at tiie close of a fiscal year shall be added to and remain a part of the capital of the fund, provided, that all taxes upon delinquent lands which shall be received by the state, except the taxes due to the state thereon, shall be refunded to the county or district by or for which the same were levied. The further accumulation of this fund was affected by an act of the legislature approved February 22, 1901, which provided for the submission to the people of the following proposed amendment to the constitu- tion of the state: The accumulation of the school fund provided for in section 4, article 12, of the constitution of this state shall cease upon the adoption of this amendment, and all money to the credit of said fund over one million of dollars, together with the interest on said fund, shall be used for the support of the free schools of the state. All money and taxes heretofore payable into the treasury under the provisions of the said section 4 to the credit of the school fund shall hereafter be paid into the treasury to the credit of the general school fund for the support of the free schools of the state. This amendment was adopted on November 4, 1902, and thus did not affect the state funds until after the close of the fiscal year 1902. General and special funds. — Under this head are tab- ulated the cash balances of two administrative funds — the state fund and the general school fund. The legis- lature provides for this latter fund the following reve- nues: The interest of the invested "school fund," the net proceeds of all fines and forfeitures accruing to the state under the laws thereof, the capitation tax of $1, and general taxes. Unless specially altered by the legislature the general taxes consist of an annual levy of 10 cents on the $100 valuation on all real and per- sonal property. The constitutional amendment adopted on November 4, 1902, will transfer to this fund a large amount from the school fund, as stated in the descrip- tion of that fund. WISCONSIN. School fund. — The permanent common school fund is derived chiefly from the sale of school lands granted by the United States to aid in the establishment of a system of common schools. Section 2 of Article X of the constitution of the state thus prescribes what shall compose this fund: The proceeds of all lands that have been or hereafter may be granted by the United States to this state for educational purposes (except the lands heretofore granted for the purpose of a uni- versity) and all moneys and the clear proceeds of all property that may accrue to the state by forfeiture or escheat, and all moneys which may be paid as an ecjuivalent for exemption from military duty; and the clear proceeds of all fines collected in the several counties for any breach of the penal laws, and all moneys arising from any grant to the state where the purposes of such grant are not spccilicil, and the five hundred thousand acres of land to whicii the state is entitled by the provisions of an act of Congress entitled "An act to appropriate the proceeds of the sales of the public lands and to f/rant preemption right.«," approved the fourth day of S(-i)tembcr, one thousand eight hundred and forty-one; and also the five per centum of the net proceeds of the public lands to which the state shall become entitled on her admission into the Union (if Congress shall consent to such appropriation of the two grants last mentioned), shall be set apart as a separate fund, to be called "the school fund," the interest of which and all other revenues derived from the school lands shall be exclusively applied to the following objects, to wit: 1. To the support and maintenance of common schools in each school district and the purchase of suitable libraries and apparatus therefor. 2. The residue shall be appropriated to the support and mainte- nance of academies and normal schools and suitable libraries and apparatus therefor. There is added to the principal of the fund, in addi- tion to the above, all interest received on moneys be- longing to the fund deposited in the state depositories. (Section 160 of W. S., 1898.) In 1903 the fund was invested in Wisconsin certifi- cates of indebtedness, in bonds and other securities of various counties, cities, towns, and school districts of the state, and in real estate mortgages. During the year 1897 the general fund borrowed $90,000 from the school fund and the loan was not repaid till 1898. The fund in 1889 amounted to $3,140,040.94; at the close of the fiscal year 1902 it had increased to $8,600,819.32. The income of the fund goes into the fund known as school fund interest, and together with other receipts is apportioned among the various counties for school purposes. University fund. — The state constitution provides for this fund as follows: The proceeds of all lands that have been or may hereafter be granted by the United States to the state for the support of a uni- versity shall be and remain a perpetual fund to be called "The university fund," the interest of which shall be appropriated to the support of the state university. (Article X, section 6.) The lands above referred to were granted to the state in accordance with the acts of Congress of June 12, 1838, August 6, 1846, and December 12, 1862. Section 160 of the statutes of 1898 provided that the interest on the cash belonging to the fund should be added to the principal. I This fund, like the school fund, held state certificates of indebtedness for the amount of the fund diverted to general uses. A part of the fund was loaned out to school districts and a part invested in bonds of cities, towns, counties, and school districts of the state. The amounts due on university lands sold are reported as real estate mortgages. The balance is deposited with other state cash. During ls97 the state borrowed f39,000 from the university fund for general purposes; at the close of the fiscal year it had not been repaid, and consequently it must be shown as part of the assets of the fund. At the close of 1889 the fund amounted to 1229,602.48 and at the close of 1902 it had increased but very little, amounting to but 1231,586.60. Agrlcidiaral vullege fund. — The agricultural college fund is derived from the sales of lands granted to the PUBLIC INDEBTEDNESS. 213 state by the act of Congress approved July 2, 1862. This land was given for the support of an institution of learning in which the principles of agricultural and mechanical arts should be taught. The only additions to the principal of the fund come from interest on its cash which is deposited in state depositories. (Section 160, W.S.,1898.) The income of this fund is turned over to the regents of the university and by .them applied to the support of the agricultural college. Normal school fund. — The normal school fund con- sists of one-half of the proceeds from the sale of all swamp and overflowed lands received by the state from the United States under act of Congress approved Sep- tember 28, 1850. In addition to this the fund receives one-half of the proceeds from the sale of lands granted the state by the United States to reimburse it for swamp lands sold by the General Government. (Sections 250 and 251, W. S., 1898.) The principal is also increased by the interest on cash belonging to the fund which is placed in state depositories. (Section 160 f , W. S., 1898.) The normal school fund has shown a large increase during the vears covered by this report. In 1889 it amounted to 11,593,992.28, and by June 30, 1903, be- cause large land sales had been made during the period,- it had increased to 11,952,637.91. This fund was the only one that held any considerable amount of unsold land in 1889. Drainage fund. — This fund consists of one-half the proceeds from the sale of all Swamp and overflowed lands received hj the state from the United States, and one-half of the amount received from the sale of indem- nity lands (chapter 340, laws of 1889). The available assets of the fund are distributed on the first Monday of October among the several counties wherein such lands lie, in proportion to the amount of sal(!S in the respective counties. (Sectibns 250, 251, and 251a, W. S., 1898.) Prirate trust fundx. — The cash balances in a number of small fluids, which are held in trust by the state treasurer for the benefit of sundry minor civil divisions and corporations, have been consolidated and reported as "private trust funds." In 1891 there were nine of these funds, and in 1903, eight in the hands of the state treasurer. General and special funds. — The purely administra- tive funds, with only cash assets on hand, are all report- ed under the designation "general and special funds." WYOMING. Common school land fand. — This fund is derived from the sale of land received from the United States Government for the benefit of the common schools. ' In 1895 authority was granted to invest school moneys, and the 1896 state report refers to |2,000 of bonds held by the school fund and to money loaned to banks on interest bearing certificates, but no definite information is given until 1900. Generaland specialfimds. — The state has alarge num- ber of special administrative funds, which are derived from the general property tax, and which are tabulated in Table 72 under "general and special funds." Under this head are also tabulated the common school land in- come fund, the university land income fund, and the agricultural college land income fund. These funds are derived from leased lands which have been set apart for the common schools, university, and agricultural college. Municipal Indebtedness. Certain details of the indebtedness of municipalities are given in Tables 73 and 74. In these tables are pre- sented the statistics of all municipal debt, including that of counties and minor civil divisions, for 1880, 1890, and 1902. In Table 73 this information is presented by states and territories, and in Table 74 by counties. In Tables 73 and 74 the debt of 1902 is subdivided into that of counties; cities and villages, including all minor civil divisions other than school districts; and that of school districts. The school district debt includes, however, only that of independent school districts in places con- taining less than 8,000 inhabitants; in the case of all cities containing over 8,000 inhabitants, school debt is included with the debt of the general municipality. In Tables 73 and 74 are given the estimated population on June 1, 1902, and per capita averages for 1880, 1890, and 1902. (See Map 4, page 144.) Diagram 8.— PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS: 1902. RHODE ISLAND NEW YORK WASHINGTON MASSACHUSETTS NEW JERSEY COLORADO CONNECTICUT MONTANA ARIZONA OHIO OREGON KANSAS NEW HAMPSHIRE WYOMING NEVADA MARYLAND MINNESOTA IDAHO PENNSYLVANIA UTAH NEBRASKA DELAWARE NEW MEXICO MAINE LOUISIANA ILLINOIS SOUTH DAKOTA MISSOURI VERMONT NORTH DAKOTA VIRGINIA INDIANA MICHIGAN TEXAS CALIFORNIA WISCONSIN KENTUCKY IOWA ALABAMA FLORIDA TENNESSEE OKLAHOMA SOUTH CAROLINA GEORGIA WEST VIRGINIA NORTH CAROLINA MISSISSIPPI ARKANSAS INDIAN TERRITORY PUBLIC INDEBTEDNESS. 215 INDEBTEDNESS OF COUNTIES. Tables 75, 76, 77, 78, 79, and 80 present summaries and details ol county indebtediies.s for 18S0, 18'.HJ, and 19(»2. Table 75 gives ])y states and territories the gross count}' indebtedness for liiotri, classitied as "funded" and "unfunded." The unfunded or float- ing county debt for that j^ear is further subdivided under the two heads: (1) Revenue and special assess- ment loans and judgments, and (l') outstanding war- rants. Under revenue loans are inehided, as has been set forth in the detinitions above, all short-term loans in anticipation of taxes commonly designated revenue bonds, revenue loans, tax warrants or tax certificates, tempjrar}^ loans, etc. The table also gives the sink- ing fund assets and the indebtedness less sinking fund assets. The latter is also given for 1880, and 1890, with the per capita averages of the same for the three years mentioned. Table 80 presents the same information by counties. Intcn'st on county ddd. — Table 7<.) presents an exhibit of the funded debt of counties, classitied by the rate of interest on the same for states and territories. The text table which follows presents certain summaries of that interest on county debt. In parallel columns are shown (1) the average rate of interest on the funded debt as calculated from the bonds from which the rate of interest was reported, and (2) the calculated annual inter- est charge for the funded debt. This is ascertained by adding to the interest on the funded debt, for which the rate was reported, an amount equal to the intere.st at the average rate of the bonds with rates reported, on the bonds with interest rate not reported. In the third column is given the actual intei'est pa^mients reported by the counties for the fiscal year l'.M)2. For most states the reported actual payment of interest exceeds the calculated interest charge on the funded debt. The added interest is that paid on the current revenue loans and outstanding warrants not con,stituting a part of the funded debt. The interest thus paid is con,sider- able, as may be noted by comparing the calculated interest charge on the funded debt of $7,816,204 with the actual interest payments of $9,613,100. For a few states the calculated interest on the funded debt exceeds the actual interest pa^^ment. In these states the difference may be due either to the payment of a part of the current interest in the preceding or succeeding year, or to a considerable addition to the county debt during the fiscal year 1902. In the case last mentioned the funded debt at the close of the year was larger than that on which actual interest payments were made. Table 59. — Arfi'/nje rate of 'iiilcivsl, aiiriiud hilcn'^l cluirgi' on. fniiih'il di'ht, mid actual iiilrrcat paijiiieiilif on the iii'Iclili'iliirxx of njiiiilii'n, III/ Klali'x and li'rilloricx: 190J. HTATI': KM TERltlTOIiV. C(jiitinental United Statr^i North Atlantic di\ ision. Virjjinia West Virginia. Soutiiern South Athmtic. North Carolina South Carolina Georgia Florida North Central division. Eastern North Central . Ohio Indiana Illinois Michigan Wisconsin Western North Central . Minnesota Iowa Missouri North Dakota South Dakota Xehrnska Kansas South Central division. Eastern South t'enlral . Kentucky Tennessee Alabama Mississippi Western Soath Central . Louisiana Arkansas Indian Territory Oklahoma Texas Western division. Rocky Mountain. Montana Idaho Wyoming Colorado New Alexico . . . Basin and Plateau . Arizona . Utah . . . . Nevada . Washington. Oregon California.. . A\i'r;igr Annual .\<-tual ■ rnhioi interest | inliTest inlcre^l. charge. pajments. 4.7 4.0 S7,S16,201 ],4i9,;r>u l-J.S 210, (i91 6fl,3t7 30,495 2,55, 519 i 1.2 (15, 923 New Hainj-'^liirL' 1 a. 9 41,317 1 , ''63 M;i,s,i(-liuseH'^ i -ACt 105,2-7 132 1"5 Kh(Mk- Isljiiicl - --- Cull nectir Lit 1:^011 thLTii North Atlantic ;:!.(} 1.0 ' ~3. T X, 625 1 l,2,iS,6.)6 303,016 .514, 21 w 420, S32 502,214 [ 14, 550 1, 698, .SNS 32.), 479 New Jersey 4.■^ 3. U N. 16. 209 473,200 ....1 a.2 664 448 — - - 1 ^'i.a NortliLTu South Atlantic 235,061 1 322, 707 4.1 31,9.^5 49,071 34, 694 Maryland 1 4 1 110, 682 6.0 4.6 8 6 1 n 3 5 9 4 7 4 4 110,207 43, 788 110,282 91, .357 121, 945 55, 486 30, 087 34, 837 3, 248, 818 .50, 322 56, 815 3, 773, 177 1,44^,626 1,78J,.511 .5X4,890 304, 740 2S7, 398 1 52, 994 116.604 696, 661 609, 422 247, 921 146, 009 89, 508 4.5 4 i; 4.4 4.2 4.4 _5._0_ 1,.S02,192 1, 9S3, 666 4 8 280,460 , 315,096 4.0 139.800 160,715 4.8 302,727 308,761 5. 6 70, 6 14 86, 881 5.1 109,047 I 199,831 4. 8 214, 566 222, 881 5.5 684.948 689.501 5.0 ' 1,306, .511 4.9 5.1 6.4 .5.6 5.0 5.4 613, 165 223, 873 141, 620 1.53,915 93, 757 693, 346 15, 167 46,630 659^032 246,081 1.50,8.83 16.5,0.55 92, 013 7 06, 942 18,971 45, 506 5.4 4.8 70, 376 562, 273 78, 536 563, 929 5.4 I 1,309,311 I 1,855,094 5.4 .5.3 6.1 5.1 6.3 .5.3 6.1 762, 838 969. 21 191,820 114,747 .57,236 2,56,1.59 143,876 206, 917 166, 108 76, 675 395, 699 125, 322 5.4 4.8 9.1 .5.0 5.3 6.0 4.5 222, 425 163, 694 112,634 33,299 76, 492 107, 661 40,169 15, 864 324,048 721,679 198,245 300 125, .503 374, 962 123.302 223, 415 216 WEALTH, DEBT, AND TAXATION. County f-unded debt, classified hy 2:>urj)ose of issue. — In Table 77 is given the best classiticution possible of the funded debt of counties according to the purpose for which that debt was issued. So far as bonds were issued for refunding earlier issues, and the purposes of such earlier issues were ascertained, the original purpose has been stated in the tabulation. Only those bonds have been tabulated as " refunding" for which no infor- mation was obtainable concerning the purpose of the original issue. Bonds classed as " funding," as a rule, have been utilized for redeeming outstanding warrants, or for meeting current expenses in other ways. County funded debt, classified by year of issue and year of maturity. — Tables 78 and 79 present summaries of all information obtainable concerning the year of issue and year of maturity of the funded debt outstand- ing at the close of the j'ear 1902 for states and territories. In reporting the year of issue of refunding bonds the figures are always of the later and not of the original issue. INDEBTEDNESS OF MINOR CIVIL DIVISIONS. Tables 81 to 86, inclusive, present summaries and details of the debts — total and per capita — of cities and villages and all other minor civil divisions for 1902 and certain other exhibits for the years 1890 and 1880. In Table 81 is presented by states and territories the informa- tion for these civil divisions which in Table 75 was given for counties; and in Table 86A and Table 86B is given the corresponding debt by city or other minor civil division incurring the debt. In 86A is given this debt for cities, villages, or towns, and in 86B that for all other minor civil divisions other than school districts. Interest on indebtedness of tninor civil divisions. — In Table 82 is presented a classification of the funded debt and special assessment loans of cities and other minor civil divisions classified by rate of interest. In the table which follows is presented in parallel col- umns the average rate of interest on the bonds and other loans reported and included in the tabulation of Table 82 and the calculated interest on the same. No comparison is made between this and the actual interest payment for all these municipalities, since no definite report of the same has been secured save for the cities containing over 8,000 inhabitants. The gross interest payments for these cities are shown in Census bulletins 20 and 45. The estimates for minor cities and other municipali- ties with indebtedness are based upon the reported debts of such municipalities and the data derived from the statistics of the larger cities concerning the payment of interest on revenue loans and outstanding warrants. These data are such that they indicate that the gross interest paj^ments of all municipalities during the year 1902 were approximately $68,958,276, or 15,000,000 more than the calculated interest charge of $63,958,276. This estimate makes allowance for an increase in the municipal indebtedness during the year 1902 of $72,000- 000 and the consequent actual interest payment on funded debts and special assessment loans of approximately $1,500,000 less than the calculated interest charge on the amount of such debt outstanding at the close of the year. The total interest payment during the year 1902 on the revenue loans and outstanding warrants of states and other minor civil divisions is therefore estimated to have been approximately $6,500,000. The amount of reve- nue loans and warrants outstanding at the close of 1902 for these minor civil divisions was approximately $100,000,000, of which about $80,000,000 was interest bearing. A much larger amount of these loans and warrants were both issued and, redeemed during the year, so that the above estimate of $6,500,000 on such debt obligations is supported by the known facts in the case. In the foregoing estimate no consideration is taken of the payments by Massachusetts municipalities to the state of interest on the " contingent debt" of the state. This interest is nearly $2,000,000 annually. It is omit- ted in this estimate, since the debt and the interest thereon are included in the tables and statements relat- ing to state debts and the interest charges thereon. PUBLIC INDEBTEDNESS. 217 Table 60.— AVERAGE RATE OF INTEREST AND ANNUAL INTEREST CHARGE ON THE FUNDED DEBT AND SPECIAL ASSESSMENT LOANS OF CITIES AND OTHER MINOR CIVIL DIVISIONS, BY STATES AND TERRITORIES; 1902. STATE OR TERRITORY. Continental United States . . . North Atlantic division New England'. Maine New Hampshire Vermont Massachusetts Rhode Island Connecticut Southern No'rtli Atlantic New York New Jersey Pennsylvania South Atlantic division . . . Northern South Atlantic Delaware Maryland District of Columbia. . . Virginia West Virginia Southern South Atlantic North Carolina South Carolina Georgia Florida North Central division Eastern North Central. . . Ohio Indiana Illinois Michigan Wisconsin Western North Central Minnesota Iowa Average rate of interest. 4.3 4.0 4.0 3.9 3.8 3.8 3.7 4.9 4.9 4.9 5.1 4.4 6.0 5.5 4.5 4. .'i 4.7 4.5 4,5 4.6 4.5 Annual interest charge. , 958, 276 9, 957, 772 425, 017 307, 080 139,999 7, 106, 096 1,037,673 941,907 3.8 27,075,877 3.6 4.5 3..S 4.4 19, 066, 634 3,290,427 4,718,816 4,864,012 4.1 3,445,033 112, 626 1,588,870 472, 151 1,156,843 114,543 1, 418, 979 314, 278 308, 810 620, 530 175, 361 14,874,913 9,711,1 4, 087, 369 807, 748 2,424,542 1,073,010 719, 169 5, 163, 075 1,334,025 482,011 STATE (tR TERRITORY. Western North Central — Continued Missiiuri North Dakota South Dakota Nebraska Kansas South Central division Eastern South Central Kentucky Tennessee Alabama Mississippi W estern South Cen tral Louisiana Arkansas Indian Territory Oklahoma Texas Western division Rocky Mountain Montana Idaho Wyoming Colorado New Mexico Basin and Plateau Arizona Utah Nevada Pacific Washington Oregon California Porto Ricoi Average rate of interest. 4.1 6.0 5.1 4.9 5.3 5.0 4.7 .5.1 .5,2 6.5 4.5 5.6 4.8 5.6 5.1 5.3 6.5 6.4 5.2 5.5 6.3 4.7 6.0 6.3 .5.2 5.7 Annual interest charge. SI, 626, 174 74, 661 108, 217 601,921 1,036,066 4, 330, 360 2,104,586 795, 465 565, 297 647, 882 195, 942 :, 225. 774 1, 036, 166 45,816 29, 760 68, 134 1, 046, 908 2, 855, 342 ,741 144,671 29, 993 44, 802 491,378 19, 997 242, 244 35, 124 203, 760 3,360 1, 882, 357 892, 985 424, 099 666, 273 66,000 1 Not included in continental United State.^ PUBLIC INDEBTEDNESS OF OTHER NATIONS. COMPARABLE STATISTICS OF PUBLIC INDEBTEDNESS. For but verj' few countries is it possible to present from any published data a statement of public debt that is comparable with the foregoing statistics of public debt in the United States. In nearly all countries there are to be found national and local indebtedness, just as in the United States, but the national organizations differ so greatly in the several countries, and national and local debts have been assumed under such varying conditions and for such different purposes, that a just comparison between either class of such debt and the corresponding class for the United States is not prac- ticable. No just comparison can be made for any countrj^ save between the total of all forms of debt — national, state, and local — and even this comparison can be made for but few countries, since there are but few for which information is available concerning local as well as national indebtedness. Attention is here called to the data for such countries as presented in the Statesman's Yearbook for 1906. Great Britain. — For the fiscal year 1904-5 the national debt of the United Kingdom of Great Britain and Ire- land was £796,736,491 sterling. The local debt of England and Wales was £370,607,493 sterling; that of Scotland, £56,465,072; and that of Ireland, £15,398,681. The figures for the local debt are for 1902-3 and aggre- gate £442,471,246 sterling. The total for the national and local debts as given in the two statements for dif- ferent years is £1,239,207,737 sterling. This is doubt- less somewhat less than the actual total for 1904-5, since the increase of local indebtedness is known to have been considerably more than the decrease of national debt. This total, when considered in connection with the e,stimated population (43,217,687) of the Kingdom for 1904, gives a per capita debt of £28.67 sterling, or $139.52. This is 3.93 times the corresponding per cap- ita of the United States for 1902. France. — In 1904-5 the national debt of France was 30,460,267,849 francs; the departmental debt, 528,093,- 140 francs; and the debt of the communes, 3,831.404,- 979 francs; the total debt being 34,819,765,968 francs. 218 WEALTH, DEBT, AND TAXATION. The population was 3S,9fil,950, which gives a per capita of 893.69 francs, or $172. -fs. The French debt is there- fore 4.86 times the corresponding- per capita debt of the United States for V.M))i. Italy. — For the tiseal year I'.XJ-J—.") the national debt of Italy was 12,454:,77.-),132 lire. On December 31, 1900, the debt of the communes aggreg-ated 1,237,404,838 lire, and that of the provinces, 172,700,557 lire. The total of this debtwas 13, 864, S80. 527 lire, or a per capita for the 33,476,120 population of 414.17 lire, or $79.93. This is 2.25 times the total per capita debt of the United States for 19U2. Siceden. — In 1904-5 the national debt of Sweden was 383,944,089 kroner; the commune debt, 302,882,786 kronor ; the debt of the provincial representative bodies, 6,969,592 kronor. The total national and local debt was, therefore, 693,796,467 kronor. This for the 5,260,811 population was an average of 131.88 kronor, or ^35.34, which is only a trifle less than the corre- sponding per capita of the United States for 1902. Relative hurdenofinJi_'hft per cent of that of France, and 16.4 per cent of that of Italy. As these estimates of wealth Avere made for different }'ears, computations exaggerate somewhat the relative burden of debt of the countries other than the United States. NATIONAL INDEBTKDNKSS OF VARIOUS NATIONS. The following tables, compiled from the Statesman's Yearbook for 1902, pi'csent certain information relating to the national debt of some of the most important coun- tries of the world. This information is presented for convenience of reference, but for many reasons should not be used for making comparisons. Some of these reasons have already been stated; among others may be mentioned the fact" that the debt of some of these na- tions, such as Belgium, has been created largely for the purpose of constructing public works that are largeh', if not wholly, self-supporting, while in other nations the debt represents the cost of wars and of current deficits of ordinary governmental revenues. In some states the debt obligations are held wholly l)y the citizens and residents thereof, while in others they are held almost wholly l>y the citizens of other nations. The first of the fouv tables which follow gives the population and indebtedness of thi> nations of Europe, with a few nations of other quarters of the globe. The second table gives the population and indebtedness of the integral portions of the British Empire; the third gives the national and state indebtedness of the German Empire; and the fourth gives the national indebtedness of the countries on the American continent, exclus've of the United States. In Table 61 the figures for the United States are those of the net debt, after deducting the cash in the Treasury. The corresponding figures for the United States given in the Statesman's Yearbook — from which the figures for other nations are taken — were those which represented the groSs debt before this reduction. The net debt of the United States here used is more comparable with the debt of other nations given in the table of the Statesman's Yearbook. The total and average of the compilation, so far as taken from the Yearbook, were for the fiscal year l!»(>4-5, being the year most nearly identical with the calendar year 1904. In the table for the German Eujpire the population given for the states is in all cases that for the year 1900. The population for the Empire as a whole is estimated for 1904; therefore, figures for the states will not add to those of the nation. The debt statement here given does not include anj- obligation which has been issued by the municipalities. In the fourth table — that for specified American nations — the totals are frecpiently those for two or more different years, as the information upon which the Statesman's Yearbook bases its reports was of different dates. All such variations are noted in the following paragraph : For Argentin(> Republic the external debt was re- ported as of Jul}' 31, 1905; the consolidated internal delit, as of December 31, l',)04: the treasury and other bills outstanding, as of April 30, 1905. The debt of Bolivia was reported as of the j'ear 1905. Of the same date was the debt of Brazil, which consisted of four classes — external debt funded, internal debt funded, and floating and paper money. The debt of Canada is the net debt after the reduction for sinking fund assets. The date for which the figures are given is 1904. The internal debt of Chile is given as of August, 1905, and PUBLIC INDEBTEDNESS. 219 the foreign debt as of the close of the year 1905. The internal debt of Colombia is reported for 1904 and the external for 1905. All debt of ( !osta Kica is given as for 1905. The internal debt of Ecuador is given as of 1896 and the foreign debt as of 1905. The figures for Guatemala are for December 31, 19()4. Tiie intei'iial debt of Honduras is reported for 1903 and the external for 1905. The external debt of Mexico is reported for 1905 and the internal for 1901:. The internal debt of Nicaragua is reported for 1903 and the foreign debt for 1905. The Paraguay internal debt is reported for 1901: and the external debt for 1905. The date for which the Peruvian debt is reported is not given. The foreign debt of Salvador is reported for 1899 and the internal for 1905. All the debt figures for Urugua}' are for 1905 and those for Venezuela for 1904. Table 61. — Reported national debt of specified nations for the fiscal year 1904-5. [Compiled from the Statesman's Yearbook for 190G.] Population. Total debt. Per capita ; debt. Austria 26, 150, 710 Hungary 19, 254, 560 Austria-Hungary 45, 405, 270 Belgium 7, 074, 910 Bulgaria ' 3, 744, 280 Denmarli 2, 464, 770 France 38, 961, 950 Germany 60, 605, l.sO Greece 2, 433, 800 Italy 33, 476, 1 20 Netherlands 5, .509, 660 Norway 2, 240, 100 Portugal - 5.423,130 Roumania 6, 400, 000 Russia I 129, 309, 300 Servia I 2,676,990 Spain 18, C18, 100 Sweden 5, 260, 810 Switzerland I 3, 425, 380 Turkey ' 24,028,900 United Kingdom I 43,218,000 United states ■ 81.511,815 China j 407, 253, 000 Japan I 46, 732, 200 $786, 1,069, 1,095, 606, 66, 65, 5, 929, 823 164, 2, 424 464 71 855, 264 3, 738, 89, 1,868 103, 19: 537 3,877 989 687 213, 792 067, 854 006, 825 762, 617 162, 890 269, 644 396, 672 290,138 001 , 050 448, 935 246, 824 6.57,217 114,614 '23, 487 394, 088 736, 313 191,268 803,418 798, 382 767, 716 318,133 866, 772 664, 208 942, 912 $30 66 24 162 14 67 72 84 32 158 41 29 34 100 20 6 22 90 12 1 10 Table 62. — Reported jniljlic indebtedness of the British Empire. [Compiled from the Statesman's Yearbook for 1906.] POLITICAL DIVISION. Total British Empire . Population. Per Total indebt- capita edness. indebt- edness. United Kingdom India — British Colonies with self government Colonies with partial self government . . Colonies without self government Territory administered under charter. .. Protectorates, etc 43,217,687 231, 809, 607 13, 671, 896 2,786,318 8, 577, 564 1,416,340 24, 061, 135 V, 190, 748, 560 822 3,877,318,133 1,113,643,032 2,087,1)13,403 40, 976, 132 69, 217, 432 90 6 153 16 1,981,434 TvBLK 613. — Itejiiirli'd /niljlir iiiileblediiess of the Ili-ilisli PJiiqiirr- ('iiiitii)ueil. I'OLITICAL IHVISIOX. Uililcd Kingdom India — British Colonics with self government . Australian commonwealth New South Wales Victniia Queensland South Australia Western AiLstralia Tasmania New Zealand Cape Colony Natal .' Canada Newfoundland and Labrador Colonies with partial self govern- ment r Malta Cyprus Mauritius and dependencies. Bermuda British Guiana Bahamas Barbados Jamaica and Turks Island . . . Leeward Islands Trinidad and Tobago Windward Islands Population. 43,217,l'87 231,-8119, .'07 13,C71,.S0i; 3, 988, 663 1,461, ,533 1,210,304 . ,52I,ii.V, 212^ -s'sii 1811,200 857, 639 2,122,9,82 1,108,7.54 5, 371 , 315 222, 643 202, 134 237, 022 373, 782 20, 206 278, 328 .57, 146 199, 514 800, 685 130, 434 310, 000 167, 067 Colonics without self government. Gibraltar Ceylon Straits Settlements. . Hongkong Labuan British New Guiana . Fi.i I'm Seychelles Orange River Colony Transvaal Lagos Gold Coast Sierra Leone Gam bia St. Helena Ascension British Honduras Falkland Island and Strait of Georf Administered under charter. 19, 3, 812, 596, 360, 8, 3,50, 121, 211, 387, 1, 354, ■II, 1, 379, British North Borneo . Rhodesia Protectorates and other possessions. Federated Malay States Hongkong leased territory. Weihaiwei Sarawak Tonga and Pacific Islands . Basutoland Bech uanaland Central Africa Protectoratj East Africa Protectorate . . . Uganda Zanzibar Protectorate Northern Nigeria Southern Nigeria Lagos Protectorate Gold Coast Protectorate Sierra Leone Protectorate . Gambia Protectorate Somaliland Protectorate... 1, 410, 340 160,000 ! 1,2.56,340 24,061,135 838, 151 102,264 124, 000 600, 000 30, 000 348, 848 120,776 924,106 3,0110,000 1,6.50,000 200. 000 10,000,000 3, 000, 000 1,024,000 794, 000 960, 000 1.55, 000 300, 000 Total indebl- I'dnc-s. ;';,,S77,318,]33 1,113,643,032 2,11^7, i;l3,-:03 1,0-14,019.170 340. 2',18, 067 2-10,721,-895 20-1, 32 I, -',91 128, 11111,452 I 7.S, 303,387 46,254,778 '291,561,748 19). 670, .529 77, 9.57, 1.59 36-5,085,176 19,999,621 Per capita indebt- edness. $90 6 1.53 232 207 384 3-14 322 2-57 340 90 70 68 90 185,271 I 6, 696. 253 18 226,292 4, 816, 986 803, 323 11 17 9 2,024,464 18, 202, 630 10 23 1,379,998 6,317,104 11 17 1, 424, 911 9 69,217,432 23,916,020 273,741 1,663,370 7,300 798,179 88, 449 24, 332 170,327,500 6,549,907 11,0.59,126 6,201,965 1,981,434 1,-528,343 4.53,091 126 133 220 WEALTH, DEBT, AND TAXATION. Table 63. — Reported public iiidelilednesfi of the German Empire and states. [Compiled from the Statesman's Yearbook for 1906.] POLITICAL DIVISION. Total German Empire . National Government State government Population.! 60, 60.5, 180 60, 605, 180 60,606,180 Alsace-Lorraine Anhalt Baden Bavaria Bremen Brunswick Hamburg Hesse Lippe Lubeck Mecklenburg-Schwerin Mecklenburg-Strelitz Oldenburg Prussia and provinces I 34, Reuss Saxe-Altenburg Saxe-Coburg-Gotha Saxe-Meiningen Saxe-Weimar Saxony Schaumburg- Lippe Schwarzburg-Rudolstadt Schwarzburg-Sondershausen Waldeck Wurtemberg 719, 470 316, 085 867, 944 176, 057 224,882 464, 333 768, 349 119,893 138, 952 96, 775 607, 770 102, 602 399, 180 472, 509 207, 606 194,914 229. 550 250, 731 362, 873 202, 216 43, 132 93, 0.59 80, 898 57, 918 169,480 Total indebt- edness. Per capita indebt- edness. 83,746,964,091 823.290,138 2, 923, 673, 953 7, 060, 667 1,077,. 559 99, 713, liOb 424, 829, 942 50,401,070 7,002,698 120, 839, 041 82,533,-.531 323, 941 8,701,414 30,096,385 380, 372 13, 378, 986 ., 715, 730, 836 247,651 211, 213 1,046,230 1,8.55,126 581,118 228, 915, 373 106, 791 1,060,802 1, 312, 938 417, 761 125, 849, 902 14 48 53 69 224 IB 157 74 2 90 50 4 34 50 1 1 5 7 2 54 2 11 16 7 58 1 Population of Empire estimated for 1904. Figures for states are for 1900. Table (}4:.— Reported national indebtedness of American nations. [Compiled from the Statesman's Yearbook for 1900.] Argentine Republic Bolivia Brazil Canada Chile Colombia Costa Rica Ecuador Guatemala Honduras Mexico Nicaragua Paraguay Peru Salvador Uruguay Venezuela Population. 6, 410, 028 2,181,416 14, 333, 916 6,371,316 3,206,042 3,917,000 331,340 1,20.5,600 1, 842, 134 744, 901 13, 606, 919 600, 000 630, 103 4, 609, 999 1,006,848 978, 072 2, 690, 981 Total indebt- edness. S511 2, 1,114 260, 124, 290, 16, 6, 69, 100, 291, 6 64; 16, 11, 122, 46, 399, 802 634, 660 429, 978 867, 719 516.280 130, 778 311,881 766,865 266, 581 879,231 202, 322 999, 692 034, .518 241,878 813 726, 697 079, 956 Per capita indebt- edness. 1 78 74 49 6 32 135 21 14 86 3 12 125 18 The population figures used in calculating the per capitas are estimates for 1904, unless specifically stated to the contrary. Those used for Brazil are the census totals of 1890; for Canada, 1901; Chile, 1903; Colom- bia, "recent;" Ecuador, not stated; Guatemala, 1903; Honduras, 1901; Mexico, 1900; Nicaragua, 1900; Par- aguay, 1899; Peru, 1896; Salvador, 1901; and Uru- guay, 1902. PUBLIC INDEBTEDNESS. 221 Table 65 — TOTAI. AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF STATES AND TERRITOPJES, COUNTIES, V AND MINOR CIVIL DIVISIONS, BY STATES AND TERRITORIES: 1902, 1890, AND 1880. ' STATE OR TERRITORY. Continental United States. North Atlantic division . New England. Maine New Hampshire. Vermont Massachusetts Rhode Island Connecticut Southern North Atlantic. New York New Jersey Pennsylvania South Atlantic division . Northern South Atlantic . Delaware Maryland District of Columbia Virginia West Virginia Southern South Atlantic. North Carolina. South Carolina . Georgia Florida North Central division . Eastern North Central. Ohio Indiana Illinois Michigan. . . Wisconsin. Western North Central . Minnesota Iowa Missouri North Dakota . South Dakota. Nebraska Kansas South Central division. Eastern South Central . Kentucky Tennessee Alabama Mississippi Western South Central . Louisiana Arkansas Indian Territorj- . Oklahoma Texas Western division . Rocky Mountain . Montana Idaho Wyoming Colorado' New Mexico Basin and Plateau. Arizona. Utah.... Nevada . Pacific . Washington . Oregon California. .. . Hawaii-* Porto Rico •• . INDEBTEDNESS LESS SINKING FUND ASSETS. Total. 1902 Aggregate. $1,884,978,483 947,307,840 301,477, 15,046,819 11,413,234 5,216,774 209,762,910 28, ISO, 126 31,887,835 645,830,142 437,371,941 81,147,209 127,310,992 159,208,693 101,576,723 4,144,634 30,643,317 14,540,191 47,<180,805 4,767,776 57,631,972 15,348,108 15,751,327 21,285,731 5, 246, 806 468, 862, 168 289, 959, 501 117,230,101 34, 827, 931 80, 715, 0.59 34, 838, 727 22,347,683 178,902,667 40, 683, 737 17, 439, 964 50,396,922 6,608,158 6,684,351 22, 415, 041 35, 774, 494 174,056,941 91,055,065 22, 841, 672 32,717,130 27, 092, 343 8, 403, 920 83,001,876 37, 777, 047 4, 235, 715 853, 103 3, 696, 326 36, 449, 685 115,542,839 42, 016, 941 8, 920, 689 3, 883, 823 2, 566, 260 22,066,653 4, 579, 516 14,768,691 6,591,834 6, 612, 668 1, 564, 189 58, 767, 307 29, 556, 734 11,302,400 17,898,173 1, 888, .350 1,046,000 »234,! 1,873 83,480,748 74,961,274 2,785,383 1,. 551, 148 362,946 65,964,005 2,619,828 1,677,964 8, 519, 474 8, 186, 815 156,. 550 389, 209 51,644,898 29, 260, 829 762,092 4,942,394 County and minor civil di- vision. 51,630,069,610 863,827,092 226,616,424 12,261,436 9,862,086 4,853,828 143,798,905 25,530,298 30,209,871 637,310,668 429,185,126 81,203,759 126,921,783 107,563,797 72,325,894 23, 646, 343 22,394,069 6, 754, 928 6, 730, 439 7, 876, 202 1,032,500 28,831,190 18, 698, 339 4,685,016 2, 913, 767 2, 155, 122 6, 566, 366 2,278,068 10, 232, 851 1,766,033 49,589 4,366,635 968, 330 457, 263 2,005,001 632,000 65, 166, 604 35,879,642 2,291,381 17,984,468 12, 726, 569 2,877,124 19, 287, 062 13, 692, 795 1,191,382 509, 766 3,993,119 16, 785, 433 6, 624, 725 1, 203, 769 324. 174 300, 5.30 3, 797, 329 998, 923 4, 697, 729 3, 099, .3.33 974, 492 623, 904 4, 462, 979 1,271,391 236, 267 2, 955, 321 1, 888, 360 3,382,542 26,700,923 14,540,191 23,934,462 4,767,776 35, 237, 903 8, 593, 180 9,020,888 13, 409, 529 4,214,306 440, 030, 978 271,361,162 112,545,085 31,914,164 78, 559, 937 28, 272, 361 20,069,615 168, 669, 816 38, 928, 704 17, 390, 375 46,031,287 4,639,828 6, 127, 088 20, 410, 040 35, 142, 494 118, 890, 337 55, 175, 523 20, 550, 291 14, 732, 662 14,365,774 5, 526. 796 63, 714, 814 24, 184, 252 3, 034, 333 863, 103 3, 186, 660 32, 456, 566 99, 767, 406 1890 35, 392, 216 7, 716, 920 3, 659, 649 2,265,730 18, 269, 324 3, 580, 693 10,070,862 3, 492, 501 5, 638, 076 940, 285 54, 294, 328 28, 286, 343 11,066, 1. ■■13 14, 942, 852 1, 045,.000 $1,137,200,090 , 1880 Per capita. 1890 Estimated popula- tion, June 1, 1902. 18S0 SI, 123, 278, 647 470,216,912 540,840,297 148,523,927 16,772,146 8,148,362 3,786,373 84,094,876 12,998,661 23,724,510 321,692,985 201,256,570 49,257,740 71,179,675 165, 463, 691 118, 121, 594 2,919,084 41, 291, 894 19,781,050 61,596,600 2,632,460 47,331,997 11,123,638 13, 669, 645 20, 272, 095 2,276,619 320,929,694 165, 229, 472 70, 927, 147 24, 471, 528 42, 468, 138 16,941,928 10, 420, 731 155,700,222 26, 237, 825 11,270,819 51, 567, 568 3, 854, 514 6, 613, 702 15, 636, 772 40,629,022 135, 153, 789 74, 125, 1 19, 432, 88.5 29, 543, 843 18,956,149 6,192,927 61, 027, 985 33, 335, 497 7, 599, 835 20, 092, 653 45, 446, 604 18, 457, 851 2,926,268 1, 594, 333 1, 647, 381 9. 458. 331 2,831,5.38 6, 620, 637 2, 937, 971 1,217, .501 1,36.5,166 21, 468, 116 3, 418, 798 2, 479, 859 15, 569, 459 165,410,126 23,235,980 10,792,583 4,499,188 91,909,661 12,971,063 22,001,661 375,430,171 218,846,804 49,382,675 107,201,692 167,919,910 113,468,509 2,371,296 41,429,179 22,498,323 45,518,776 1,640,935 54,461,401 17,962,535 14,185,060 19,648,265 2,665,541 246,058,507 141,927,598 53,044,176 18,362,649 46, 388, 888 12,0.55,902 12,085,984 104, 130, 909 11,328,433 8, 137, 767 60, 263, 761 131,726 867, 134 7, 489, 974 15,912,114 143,982,958 78,696,149 14, 982, 449 40, 750, 137 18,007,774 4, 965, 789 65, 286, 809 42,866,471 10,733,140 11, 688, 198 24, 476, 975 4, 913, 206 765, 248 229, 882 205, 462 3, 627, 742 84, 872 1, 893, 517 377, 601 116, 25; 1, 399, 766 17, 670, 252 239, 311 848, 502 16, 682, 439 S23.73 I 27.02 62. .52 21.46 27.27 15.08 72.72 62. 67 33.89 40.16 57.64 40.82 19.55 14.79 22.15 22.04 26.18 50.42 25.07 4.78 9.32 31.60 23.86 21.64 11.39 37.56 37.62 31. 79 25. 33 33.56 34.09 13.54 18.68 30.60 . 17. 32 39.61 85.86 31.16 3.32 9.47 7.88 11.43 9.29 9.36 17.34 17.61 27.55 13.49 16.08 14.07 10.48 16.91 22.07 7.84 15.79 S16.31 15.56 21.01 24.42 11.87 11.54 10.36 15.79 14.32 6.24 12.05 26.34 3.13 1.97 7.99 11.35 26.84 32.23 33.87 22.02 26. 66 39.06 22.64 31.13 6.87 11.87 11.03 6.81 14.35 12,26 19.32 11.16 11.10 8.09 6.18 17.52 20.15 5.90 19.24 21.10 20.11 14.67 28.47 12.32 11.53 10.46 16.71 12.63 4.81 13.43 29.80 6.73 41.24 35.81 31.10 13. 54 61. .56 46.91 35.33 35.77 43.06 43.66 26.03 33.47 16.17 44.31 126.66 30.09 2.65 12.96 12.83 14.26 12.74 12.66 16.59 9.28 15.07 7.36 9.19 16. 91 14.51 6.01 27.79 3.67 8.82 16.56 16.97 16.14 14. ( 9.09 26.42 14.26 4.38 19.68 46.60 13.37 8.99 15.01 7.34 13. 86 78,586,154 21,827,3.56 6,740,324 701,142 418,600 346,885 2,884,679 449,166 940,862 16,087,032 7,588,259 1,987,858 6,510,915 10,764,728 4, 685,, 367 187,983 1,217,174 288,384 1,893,824 998,002 6, 179, 361 1, 948, 982 1,378,150 2, 292, 127 660, 102 27,044,150 16, 464, 966 4, 254, 689 2, 581, 274 6,020,690 2, 475, 498 2,133,004 10, 679, 196 1,842,800 2, 223, 247 3, 192, 161 366, 315 423, 016 1,067,028 21,464,628 14, 662, 031 7, 771, 479 2, 204, 882 2,071,236 1,891,757 1,603,604 6, 890, 662 1,4.34,233 1, 348, 234 434, 436 462, 303 3,211,346 4, 287, 889 21 .S9 22.15 18.89 27.14 22.95 IS. 44 17.62 12.09 ;. 1,. 303, 378 19.54 7.05 9.88 18. 67 0.71 203, 411 176, 416 96,245 564, 990 202, 316 462, 147 50. 75 22.81 27. 97 23.30 53.71 26.11 11.60 11.32 1.10 49. 2S r-,.Xo 29. ,S3 9.33 0.81 22. 4S 9.78 7.90 12.89 3.19 4.86 19.18 129, 869 2S'.). 943 ■' 42. 335 2, 522, 364 560, 277 432, 702 1,639,385 166,803 5 953, 243 lExcess of smkmg fund assets over debt. 3 Population is that reported at the Federal census of 1900 2 Population is that reported at the state census of 1902. < Not included in continental United States. ^ Population is that reported at the census of Porto Rico, 1899. 222 WEALTH, DEBT, AND TAXATION. Table 66.— FUNDED DEBT AND SPECIAL ASSESSMENT LOANS OF STATES AND TERRITORIES, COUNTIES, AND MINOR CIVIL DIVISIONS, CLASSIFIED BY RATE OF INTEREST, BY STATES AND TERRITORIES; 1902. STATE OR TERRITORY. Continental United States . Nortli Atlantic division . New England $1,985,625,174 Maine New Hampshire. Vermont Massachusetts . . Rhode Island. . . Connecticut Southern North Atlantic. New York New Jersey. . . Pennsylvania . South Atlantic division . Northern South .Vtlan- tle Delaware Maryland District of Columbia . Virginia West Virginia Southern South Atlantic- North Carolina South Carolina Georgia Florida Western North Central Minnesota Iowa Missouri North Dal' l^ennsylvania South Atlantic division Northern South Atlantic Delaware Maryland District ol Columbia'' Virginia West Virginia 2, 7S-1. 3.=^i 1,;V,I,14S 302, 9411 .S4,2I>S, 73.5 3,(1(14,2 10 1,677, 964 1.5, 654, .580 10,731,931 116,000 4,800,649 35,034,634 769, 7.50 6,916,981 2.7.S,5,3S3 1, ,529, 099 346,631 ,S4, 20S, 73,5 2, 978, 000 1,(303,1 10 15.fi.54,,5,sl 22.0'. J 12,702 3,013 3,613 Sinking fund assets, 1902. INOEI(TEDNE.yM LE.':a .--INKIN^C FUND A.'^TET.S. Total. '■ Tcr S.58,277 I 81,.:4i 4,9>1..592 2. ,887,015 1,776. 77(i 0,052.003 20.213 304.99(i 340, S(;7 254.51,! 18, ,598, .339 i 24,9,59, ■ 22,180,084 1.13 I 1.85 1.98 2, 120, 999 49, 589 4, 885, 859 909, 446 504, 000 2,005,001 632, 000 South Central division. . . Eastern South Central . Kentucky Tennessee Alabama Mississippi -\Vestem Soutli Central. Louisiana Arkansas Indian Territory. Oklahoma Texas 55, 550, 732 2,251,000 27,0(,8 7,739,070 1 1,050,000 80,999 38,052 '""'.32,"Ki'i' 215,000 2,005,001 9 'A. 023 1,134,000 1 900,000 10,9j7 ! 3(,5,9(i0 4,885,8,59 ' 787.300 ' 153,0 30 289,(300 526, 204 1.116 40, ( 3 032,000 1 .53,.5(;7,060 1 1,258,733 7.30,9,39 390, 128 4.(1.85.010 2,913 707 2.1.55. 122 0.5'lH.3(iO 2.278,008 10, 232.. 851 i 17, .392. 270 0.997.. 5(37 8,5[ii;, 95(i 1.8 11.. 396 5.30,s,294 10.022.721 4. ((9(1.0! (0 1,446.406 3,2.52.758 2,402,0--,9 20,905, .504 I 10 43 1 ((7 1.91 3.91 0.47 2. 54 1. :.5 3.13 2.53 0.47 1.99 1.87 1.90 i 4.37 187, 9.S3 1,217,174 288,. 3,M 1,. 893, .824 998, 002 6,179,361 1,948,9,82 1,, 378,!, 50 .5(,((,1(32 27,044,150 10, 404, 955 4, 54. 589 81.271 5,020.590 2, 475. 49S 2,133,004 10,579,195 1 755 033 49 .5,89 4 365 055 908 3.;() 457 203 ') 005 001 032 000 5 KiO C04 2, 420. .378 I 5, 117,3(,9 245,4:55 545,435 11, 7,59,, 832 I 19, ,-.((9,000 715,49:; 25:1, .S7;( I 4:.9,799 1,119,0,58 993,901 (33,179,07 83, 468, 995 0. 95 0.02 l.:,7 2. 04 1.08 l.,88 0. 43 3.70 l.,8rt 0.13 4.39 :3.92 2. ( 5 0.24 0.78 6.94 0.34 9.00 0.97 1.00 1,. 842. 800 2, 223, 247 3, 192, 101 306, 315 423,016 1,067,028 5 1, 464, 628 14,662,031 36,204,090 I 35.946,679 2, (.15, 929 J! 2, .523, 0.0 17.984. 4(-S 17. ,8.58, ,800 12, 72(;.569 ( 12.707, .5.5(. 2. ,877. 124 2.. 857, 299 125.6(iS 19.019 19, 825 19,352,642 :| 17,620,381 1,165,8:4 566,427 13, ,5:12, 795 1,2,56,962 12,326,981 1,256,000 1,161,153 104,601 (.5, 5.80 '(55,',5,8o' •'5 879 .542 - 291 .381 17 984 408 12 720 509 2 877 124 11 287,002 13 ,592 795 :-;7, 490, 174 1,071, i:;:i 19,(395,974 12, 4,38, 47s 3,084,5,89 47,592.170 1,094,424 ,30,802, 0(,8 12,370,994 3,324,084 25,6,89,498 1 35, 876, .825 1,191,:S,82 10, 008,. 585 I 23,437,640 5. 442, ,808 , 6,7,88,972 1.04 8.(38 ■ 0.90 11.14 2.. 80 5.05 14.31 4.82 0.66 19.97 9. ,80 2.94 10.70 24.94 8. 4(3 7,771,479 2,204 882 2,(171. 2:,(; I.. 891. 757 1.0(l3.(i((4 1.552 (i. Western division 509, 766 3,993,119 17,0.55,675 Rocky Mounta Montana Idaho Wyoming. . , Colorado . . . . New Mexico. ,4.55.834 Basin and Plaiean . .'Vrizona Utah Nevada Paciiic - Wasliington, Oregon California. . . Hawaii " Porto Rico'. 1,315,2.52 755, 570 300, 530 3,962,282 1,122,200 4,717,232 3, 100, 342 974, 492 642, 398 4, 882, 009 1,271,391 236, 267 3,374,951 1, 925, 100 ■ 48, 000 3, 989, 400 12,555.594 3, 719 3,013,995 461, 70,3 1,486,080 790,200 I 2,968,782 I 696,8.5; 201! 070 5:30 820,0(30 I 554, .500 I 300,000 i 993, ,500 2, 963, ' 1,122,200 j '- 4,578,100 1 139,132 3,008,000 9.50,000 620, 100 1,225, (.(11 1,044 2,961,2,50 92. 342 24. 492 22, 298 45,213 I 6.50,102 - - - 46, .391 '((;!( 234,254 44,244 , 369,457 1,270 242 831 109 j 111 431 483 11 396 104 12:! 953 19 1 .503 !| 009 18 4:14 419 030 '\ 509,700 3.993,119 5,785.433 4,2:38,105 5,650,213 1.10 1.L4 8.072. 4, 345, 2 3. 55 2. 40 1,434.233 1,348.234 434. 430 4(32.. io:! 3,211.340 4.2S7.S.8;) 0.024,' 419, 030 36, 7.50 1,203,709 :324, 174 :50((. 530 3, 797.. 329 ((((8,923 4,097,729 3, 099, 333 974, 492 623,904 4,462.979 1.271.391 230, 20, 2.9,55,321 175, 190 21s, 493 :320.0OO 1,047.1,55 870,000 1.744.:348 757. l.-i;( 4.50, (KIO 537, 1,89 3,097.149 I 573.140 I.0S4 2, .522, 325 310,2,82 70,000 .82.944 17,000 140.338 5.08 4. 57 1.84 3. 12 6.72 4. 94 :!84,:302 I 10.10 23., 80 3. 30 14.70 1.33 2.. 59 9. 120 375, 242 511,370 3.133,215 11 32 4.00 0.75 0.00 I 5.57 1.56 12.70 2. 10 ( 0.06 11.74 6.03 l.CO 3.27 1.64 ().((! 2. 93 2.09 3.62 1,. 303, 378 203 411 170 416 90 245 504 9;(o L(.2 3i(; 402 147 129 869 2,S9 ((43 '■42 ■j^j'i 2, ,522 .364 550. 277 .:32. 702 539, 385 100 .803 953, 243 ' InGluding special debt obligations to public trust funds, and all long-term loans except special assessment loans. 2 Inclii. ling all short-term loans in anticipation of t'"'"'-''.", commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ■' Excess of sinking fund assets over debt. ^Debt classified as municipal. See Table 81. ^ Population is that reported at ,the state census of 1902. '^ Population is that reported at the I'ederal census of 190U. ' Not included in continental United States, s Population is that reported at th"- census ol' Porte liico. 1S99. 224 WEALTH, DEBT, AND TAXATION. Table 68. —FUNDED DEBT OF STATES AXD TERRITORIES, CLASSIFIED BY RATE OF INTEREST, BY STATES AND TERRITORIES: 1902. Total. CLASSIFIED BY RATE OF INTEREST. STATE OR TERRITORY. :! 3i 4 41 5 oi 1 Other re- ported rates. Rate not reported. Cont mental United States S2.-.8,611.439 892,660,339 ?63,034,050 517,074,637 512,911,040 317,064,249 534,115,339 119,831,740 81,911,322 3108,823 North Atlantic division 109,225,.52.S ' 4.'>. 4(11,862 65,884,3.50 4,615,719 923,876 2,153,816 137,082 108,823 93,570.948 36,281,862 54,340,900 1,203,669 119,300 1,614,121 2,273 108,823 2,785,383 1,629,099 346,631 84,268,735 2,978,000 1,663,100 15, 664, 680 1,714,000 151,000 1,0.52,669 119,300 691, 560 475,930 346, 631 700 500 108,823 Vermont 31,761,862 1,478,000 1,328,000 9,120,000 62,605,300 1,500,000 336.000 1,643,4.50 973 Rhode Island Connecticut 100 134,809 Southern North Atlantic. . . 3,412,050 804,576 639,696 10,731,931 116,000 4,806,649 57,024,596 9,120,000 800,000 £88,576 116,000 122, 696 660 New Jersey Pennsylvania 743,460 2,766,000 3,412,0.50 3,881,950 517,000 6, 787, 524 134, 149 792,002 31,440,877 10,994,540 372,702 Northern South Atlantic. . . 34,731,041 31,173,177 635,000 82,800 2,623,406 216,658 769, 760 6,916,981 495,000 6,309,326 35,000 600,000 239, 750 Maryland District of Columbia ^ 7,666 Virginia.... 27,644,3i6 24..36R.8il 82,800 2,383,656 209,003 Southern South Atlantic . .•. 22,293,564 267,700 2,120,000 3,799,150 10,994,540 4,164,118 372,702 675, 344 North Carolina 6,527,770 6,846,882 7,726,202 1, 192, 700 26,238,662 3,669,160 2, 720, 000 619, 118 238,620 332, 224 4,600 1 6,995,540 4,999,000 1 2,120,000 230,000 372, 702 j 267.700 1,642,300 925,000 9,006,571 North Central division 2,719,700 1,391,800 316,600 3,364,073 7,870,938 27,780 18,499,686 1,. 542. 300 1,098,700 1,996,234 5,963,634 7,870,938 27,780 Ohio 4,931,592 2,887,615 1,776,776 6,652,603 2,251,000 7 739,076 I 200, 000 j 1,313,000 4, 729, 927 1,665 5,615 18,500 2,000 1,085,000 484,000 692,869 919,365 1,166,407 68,300 29.3(i6 13,700 6,619,938 2,251,000 Western North Central 1,621,000 1,391,800 316,500 1,367,839 3,041,937 1, 134, 000 10,937 4,885,8:59 787,300 289,000 1,134,000 10.937 3,031,000 487, 000 1,367,839 607,300 162,500 180,000 136,500 i-- 632,000 .W,. 567, 060 632,000 6,082,468 13,857,300 1,600, 000 ' 8,897,000 12,118,778 11,362,100 649,414 F astern South Central 36,946,679 12,601,300 3,197,087 1,600,000 7, 476, 100 10,423,778 649,414 Kentucky 2,623,030 17,8.58,800 12, 707,. 5.50 2,857,299 , 17,620,381 36,000 469,000 2,. 589. 087 103,000 1,,S.S.5,381 2,480,636 3,168,600 2,040,742 2,733,900 1,696,000 6,394 12,601,300 1,600,000 20,000 7,437,600 17,500 1,421,900 640,121 2,899 Mississippi 1,2.56,000 11,362,100 12,326,981 1,256,000 1,550,881 10, 776, 100 1,256,000 1 ] 48,000 ] 3,989,400 12,.o."i,,'], 700, 201} 300,000 1 . 0li2. 5(J() 679,300 ' 1,. 552, 400 196,000 820. UOO 554, 500 300,000 993, 500 1,122,200 180,000 242, 600 640,000 3,000 300,000 309,000 1 300,000 (i93.500 (iO.OOO 440,100 256, 800 3,200,000 609,400 140,000 , 196,000 30,000 1.50,000 I 300, 000 , .^ 2,520,000 300,000 380,000 140,000 30,000 XTt'ill 0."]i),()ll() 620. 100 4.187,294 1,225.0(10 1 . 044 o Ofi] ''',0 150,000 200,000 240, 100 000,000 300,000 N(M"ifl'i 1,225.000 2,357,260 6.044 1,225,000 .. 1.044 _ 600,000 2,:ri7.2.5o 989, 100 4,000 H;i\v;ui2 1,925, ,00 936,000 ] Dclit c'lassiried iis iiiunicipdJ. See Table .VJ, ' Not included in continental United States. 532—07 15 226 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND ALABAMA. CHAKACTEE, AND PURPOSE OF ISSUE. Total. Funded debt . Date of authorization. Bonds. Refunding (" Class A") I Feb. 23, 1876. Refunding railroad aid bonds ("Class B ") i Feb. 23, 1876. Refunding railroad aid bonds ("Class C") Feb. 23, 1876. Funding Feb. 22, 1887 . Special debt obligations to public trust funds . Date of maturity. Rate of interest. July 1, 1906. July 1, 1906. July 1, 1906. Jan. 1, 1920. To sixteenth section funds To surplus revenue fund To university fund To agricultural and mechanical college funds. To school indemnity land fund Floating debt. Warrants . 2 to 5 2 to 4 4 o Debt Sinking fund assets. Debt less sinking fund assets . ARIZONA. 10 11 13 13 14 1.5 16 17 18 19 20 21 22 23 24 2.5 CH.\RACTER, AND PURPOSE OF ISSUE. Total. Funded debt. Territorial prison Territorial prison Gillette and Tiger Mine wagon road . . Florence and Globe City wagon road . Tucson and Globe City wagon road. . Agna Fria and Camp Verde wagon road. Yuma and Ehrenberg wagon road Funding Insane asylum Wagon road and bridge Gila bridge Arizona university. Funding World's Fair Funding Funding Capitol building Funding county debt. Funding county debt . University Floating debt. Warrants . Date of authorization. Date of maturity. Rate of interest. Mar. 1, 1879. Mar. 1, 1880. Apr. 1, 1879. Apr. 1, 1879. Apr. 1, 1879. 1895. 1894. 1894. 1894. Aug. 1, 1879 1894.. May 1, 1881 ! 1894.. Junel, 1883 1 1903.. July 1, 188S ' 1905.. Nov. 1, 1885 1900.. May 15, 1885 ! 1900.. Jan. 1, 1887 1 1907.. Jan. 15, 1888 ' 1913., July 1, 1892 ! 1912. July 15, 1892 ! 1942. Jan. 15, 1896 ' 1946. June 1, 1898 ' 1948. Jan. 16, 1903 1 1953. Jan. 15, 1903 1 19.53. Jan. 2, 1902 1 1922. 26 I Debt 27 i Sinking fund assets. 28 j Debt less sinking fund assets. 1 Not reported. PUBLIC INDEBTEDNESS. 227 TEKRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902. ALABAMA. AMOUNT OUTSTANDING — Sept. 30, 1890. S12, 438, 478 Sept. 30, 1891. 812,488,953 Sept. 30, 1892. 112,497,192 Sept. 30, 1893. $12,503,584 812,538,1.39 Sept. .30, 1894. 812,580,279 Sept. .30, 1895. $12,588,075 Sept. 30, 1896. $12,601,353 $12,(i08,946 Sept. 30, 1897. Sept. 30, 1898. ,'^e|it. 30, 1,S99. Sept. 30, 1900. Sept. .30, I Sept. 30, 1001. ! 1902. $12,631,048 '$12,663,3.31 $12,711,454 $12,720,669 12,437,850 12, 488, 426 12, 495, 528 12.501,350 12, 573, ( 12,579,102 12,692,104 12,596,479 12,621, 12,646,705 12, 698, 692 12,707,660 9,249,900 9,293,400 9,293,400 9,293,400 9,299,400 9, 354, 600 9,367,600 9,357,600 9,357,600 9, .367, 600 I 9,. 357, 600 9,357,600 9,. 357, 600 6,794,900 539,000 962,000 954,000 3,187,960 6,798,400 578,000 963,000 954,000 3,195,020 6,798,400 578,000 963,000 954,000 3,202,128 6,798,400 578,000 963,000 954,000 3,207,960 6, 804, 400 578, 000 963,000 954,000 6,859,600 578,000 963,000 954,000 3,214,931 I 3.218,484 6,859,600 678,000 966,000 954,000 3,221,502 6,869,600 578. 000 966,000 954,000 6,859,600 ,578,000 966,000 954,000 6,859,600 578,000 966,000 964,000 6, 869, 600 678,000 966,000 954,000 6,859,600 578,000 966,000 964,000 3,234,504 3,237.879 3,263.808 .289,105 i 3,340,992 0,8.59,600 578,000 906,000 954,000 3,349,950 1,965,363 669,087 300,000 253, 500 1,972,439 669,087 300,000 253, 500 1,979,541 669,087 300,000 263, 600 1,985,363 669,087 300,000 253, 500 628 2,234 1,991.770 669,087 300,000 263, 500 574 23,808 1,995,323 609,087 ,300,000 253, 500 574 7,195 1,998,341 669,087 300,000 263,500 574 8,973 2,007,093 669,087 300,000 263, 500 4,824 9,249 2,010,228 669,087 .300,000 253,600 6,064 13, 467 1,018,101 669,087 300,000 2.63,500 23, 120 9,640 2,025,472 669,087 .300,000 263. 500 41,046 16,626 2, 033,, 303 669,087 300,000 253,500 85, 102 12,862 I, 2,040,742 669,087 300,000 263, 500 86, 621 19,019 2,234 1,249 9,640 1 16, 626 12,862 19,019 12,438,478 12,488,963 12,497,192 12,503,584 12,538,139 12,580,279 12, 12,601,353 12, e 12,631, 12,663,331 12,711,464 12,726,569 12, 438, 478 12,488,953 12,497,192 12,503,584 12,538,139 12,580,279 12,601,353 12,608,946 12, 663, 331 12,711,454 12, 726, J ARIZONA. AMOUNT OUTSTANDING — June 30, 1891.1 June 30, ' June 30, 1892. . 1893.1 June 30, 1894. June 30, 1895.1 June 30, 1896. June 30, 1897.1 June 30, 1898. June 30, 1899.1 June 30, 1900. June 30, 1901.1 June 30, 1902. June 30, 1903. $810,241 $2,206,524 $2,. 340, 616 $2,935,113 82.761,711 .$2,729,8,39 $3,100,342 1 581,000 2,036,000 2,121,000 2,680,000 2,637,000 2,610,000 3,008,000 2 581,000 2,0.36,000 2,121,000 2,680,000 ! 2,637,000 2,610,000 3,008,000 3 15,000 15,000 20,000 10,000 10,000 10,000 15,000 16,000 20,000 10,000 10,000 10,000 10,000 4 j I a 1 6 1 7 8 q 10,000 189,000 100,000 12.000 15,000 25,000 150,000 10,000 10 11 100,000 12,000 15,000 25,000 160,000 30,000 1,614,000 100, 000 90,000 12,000 15,000 14,000 160,000 30,000 2,000,000 269,000 100,000 60,000 40,000 30,000 T* 12,000 13 15,000 22,000 150,000 30,000 1,760,000 22,000 14 7,000 140,000 30,000 2,000,000 .300,000 100,000 n 140,000 30,000 2,000,000 300,000 100,000 140,000 30,000 2,000,000 300,000 100,000 318,000 65,000 25,000 92,342 16 17 18 10 ''O ^ ■>! ■ 1 n-y j 1 9-^ 229,241 170,524 219,616 255,113 124,711 [ 119,839 ■'I 229,241 170, 624 219,616 265, 113 124,711 119,839 92,342 '>5 810,241 15, 393 2,206,524 2,340.616 2,935,113 171 2,761,711 1 2,729.839 1.085 1 3.486 3,100,342 1,009 ■56 794,848 2,206,624 2,. 340, 616 2,9.34,942 2,760,626 2,726,363 3,099,333 n^ '' Reduced to 7 per cent prior to the fiscal year 1902. 228 WEALTH, DEBT, AND TAXATION. 10 11 12 13 14 15 16 17 18 Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND ARKANSAS. CHARACTER, AND PURPOSE OF ISSUE. Total... Funded debt . Bonds Date of authorization. Date of maturity. State bank Nov. 2, State banli Dec. 18, 1837 . Real estate bank ("A" bonds) , j Dec. 18, 1837. Real estate bank ("C" bonds) ! Dec. is] 1837" Funding .\pr. 6, 'l809. . Apr. fi, 1869.. Ma5-29, 1874. 1874, 1875 May 8, 1899.. Funding Ten-year bonds Funding ("Loughborough" bonds). Refunding and funding Floating debt. State scrip and certificates of indebtedness . Matured interest on state bonds Jan. 1, 1887. Jan. 1, 1867. July 1, 1867. July 1, 1867. July 1, 1899. Jan. 1, 1900. July 1, 1884. Julyl, 1905. 1929 Debt Sinking fund assets. Rate of interest. Debt less sinking fund assets. CALIFORNIA. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Rate of interest. 9 10 11 12 13 14 Funded debt. Bonds. Funding Apr. 28, 1857 . Funding ■ Apr. 30, 1S60. Refunding Apr. 2, 1870 . . Harbor improvement and ferry at San Francisco - - Mar. 17, 1891 . Special debt obligations to public trust funds To universit V fund Mar. 4, 1881 . . Jan. 12, 1893. Jan. 1, 1912.. Option of state. Floating debt. Warrants Private trust fund. Debt Sinking fund assets. Debt less sinking fund assets. 1 Not reported. PUBLIC INDEBTEDNESS. 229 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. AEKAXSAS.. AMOUNT OUTSTANDING— Sept. 30, 1890. Sept. 30, 1891.1 Sept. 30, 1892. Sept. 30, 1893.1 Sept. 30, 1894. Sept. 30, 1895.1 Sept. 30, 1896. Sept. 30, 1897.1 Sept. 30, 1898. Sept. 30, 1899.1 Sept. 30, 1900. Sept. 30, 1901.1 Sept. 30, 1902. $5,451,780 S4, 975, 449 $4,671,825 J4, 017, 008 $1,506,129 81,329,549 $1,256,962 1 2, 092, 100 1,931,100 1,805,000 1,570,000 882,000 ] , 329, 000 1,2,56,000 ? 2, 092, 100 1,931,100 1,805,000 1,576,000 882,000 1,329,000 1,256,000 3 3,000 . 3,000 108,000 538,000 43,000 .101. onn 3,000 108, 000 530,000 3,000 44,000 500,000 6,000 144,000 374,000 4 108,000 6,000 5 530,000 fi 43,000 43,000 238, 000 .377, 000 5,000 111,000 254,000 7 381,000 68,000 8 521,000 ' 432,000 100 - 100 9 10 506,000 506,000 506,000 506,000 506,000 11 1,271,000 549 1,266,000 962 12 3, 359, 680 3, 044, 349 2,866,825 2,441,008 684, 129 13 474, 783 66,017 2, 978, 332 549 683, 580 549 902 14 2,884,897 2,815,729 2, 440, 459 15 5, 451, 780 8,972 4, 975, 449 16,947 4,671,825 7,747 I 4,017,008 74, 679 1, 566, 129 16,454 1, 329, 649 7, .306 1,256,962 65,580 16 17 5, 442, 808 4, 958, 503 4,664,078 3, 942, 329 1, 549, 676 1,322,243 1,191,382 18 CALlrOUNI.V. AMOXTNT OUTSTANDING — June 30, 1891.1 June 30. June 30, 1892. 1 1893.1 June 30, 1894. June 30, 1895.1 June 30, 1896. $3, 345, 512 June 30, 1897.1 June 30, 1898. June 30, 1899.1 June 30, 1900. $3, 159, 864 June 30, 1901.1 June 30, 1902. June 30, 1903. $2,856,389 $2,516,471 $3,132,064 $3, 174, 458 $3,374,951 1 2, 612, 750 2, 362, 250 2, 962, 250 2,961,250 2, 961, 250 2,961,250 2, 961, 250 ? 2, 533, 000 2,282,500 2,882,500 2,881,600 2.881,500 2,881,600 2,881,500 1 4,500 ' 1 4,600 500 - - .'iOO 4,500 600 2,277,600 600,000 79,760 3,600 600 2,277,500 600,000 79,760 3,500 500 2, 277, 600 600,000 79,760 3,600 500 2,277,600 600,000 79,760 3,500 500 2,277,500 600,000 79,750 4 5 2, 528, 000 2,277,500 n 7 79,750 79,750 9 79,750 243, 639 79,750 154, 221 79,750 383,262 79,760 170,814 79,760 198, 514 79,750 213, 208 79,750 413, 701 q in 228,643 14, 990 1.38, 425 16,796 367. 213 151,687 178, 699 19,816 168,681 44, 627 369, 457 44, 244 11 16,049 19, 127 12 2, 866, 389 170,977 2,516,471 211,482 3,345,612 329, 307 3, 132, 064 406, 399 3, 169, 864 315,579 3,174,458 370, 289 3, 374, 951 419, 630 13 2, 685, 412 2, 304, 989 3, 016, 205 2, 726, 666 2,844,285 2.804,169 2, 955, 321 11 2 Interest ceased. 230 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND COLOEADO. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Dat« of maturity. Total... Funded debt . Bonds Capitol building ' Feb. 11, 1883 .Iiilj' 1, 1905.. Capitol building | Mar. 26, 1891 Jan. 1, 1906. . Funding (casual deficiency) ' Apr. 8, 1895 Jan. 1, 1910.. Funding (Cripple Creek insurrection) Apr. 8, 1895 ■ Ian. 1, 1910.- Funding (Leadville riots) j Apr. 1, 1897 Sept. 1, 1922. Floating debt. Warrants Certificates of indebtedness Loco-weed certificates Interest due on warrants and certificates. Claims and vouchers due Rate of interest. 15 Debt 16 I Sinking fund assets. 3.5 4 4 4 4 26 26 Debt less sinking fund assets . CONNECTICITT. CHARACTER. ANI' PURPOSE OF ISSUE. Date of authorization. Date of maturity. Rate of interest. Funded debt. Bonds. Refunding war debt I July 14, 21, 1865 Oct. 1, 188.5. Refunding war debt Apr. 9, 1882 Jan. 1, 1903. Refunding war debt Apr. 4, 1883 Jan. 1,. 1903. Refunding war debt Mar. 10, 1885, Apr. 22, 23, , Oct. 1, 1910. ' 18S5. Refunding war debt May 18, 1887 May 1, 1897. .3.5 3.5 3 3.0 Floating debt Private trust accounts. Debt Sinking fund assets Debt less sinking fund assets. 'Not reported. 2 Reduced to 4 per cent beginning with March 30, 1901. PUBLIC INDEBTEDNESS. 231 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. COLORADO. AMOUNT OUTST.ANDING — Nov. 30, 1890. Nov. 30, 1891.1 Nov. 30, 1892. Nov. 30, 1893.- Nov. 30, 1894. Nov. 30, 1895.1 Nov. 30, 1896. Nov. 30, 1897.1 Nov. 30, 1898. $3,577,943 Nov. 30, 1899.1 Nov. 30, 1900. Nov. 30, 1901.1 Nov. 30, 1902. SI, 647, 155 S2, 119, 451 83,088,289 $3, 157, 609 S3, 663, 098 S.3,962,282 1 150,000 600,000 600,000 770, 500 993, 500 993, 500 993,500 ? 150,000 600,000 600,000 770,500 993, 500 993, 500 993,500 3 160,000 300,000 300,000 300,000 300,000 300,000 300, 000 100,000 70, 500 300, 000 300,000 100,000 70,600 223,000 2,684,443 300,000 300, 000 100,000 70,600 223, 000 2, 669, 598 300,000 300,000 100, 000 70,600 223,000 2,968,782 4 5 6 7 8 1, 497, 165 1, 519, 451 2,488,289 2,387,009 9 > 1,393,354 86, 891 ; 16,910 1, 477, 048 36,067 6,746 1,937,440 94, 556 5,913 365,380 85, 000 1,916,788 70, 268 1, 979, 470 42,463 1,971,316 31, 867 2, 112, 385 23, 446 10 11 1'' 399,953 562, 520 666, 416 832,951 13 14 '. 1,647,155 2, 119, 451 3,088,289 3, 167, 509 3, 577, 943 3,663,098 26, 31 i 3, 962, 282 164,953 1,5 Ifi 1 1,647,155 2, 119, 451 3,088,289 3,167,509 3, 577, 943 3, 636, 787 3,797,329 17 COXXECTICUT. AMOUNT DUTSTANDING— June 30, 1890. June 30, 1891. Sept. 30, 1892. Sept. 30, 1893. Sept. 30, 1894. Sept. 30, 1896. Sept. 30, 1896. Sept. 30, 1897. Sept. 30, 1898. Sept. 30, 1899. Sept. 30, 1900. Sept. 30, 1901. Sept. 30, 1902. S3, 761, 232 S3, S59, 180 S3, 256, 572 $3,256,616 $3, 256, 585 $3, 266, 617 S3, 266, 606 $3,261,665 $3, 263, 440 $3, 265, 064 .53,161,155 $2, 157, 708 $1,677,964 1 3,740,200, 3,640,200 3,240,200 3,240,200 3,240,200 3; 240, 200 3,240,200 3,240,200 3,240,100 3,240,100 3,140,100 2,131,100 1,663,100 2 3, 740; 200 3,540,200 3,240,200 3, 240, 200 3, 240, 200 3, 240, 200 3, 240, 200 3, 240, 200 3, 240, 100 3, 240, 100 3,140,100 2, 131, 100 1, 663, 100 3 200 500,000 1,000,000 1,740,000 500,000 21, 032 200 500,000 1,000,000 1, 740, 000 300,000 18, 980 200 600,000 1,000,000 1,740,000 200 500,000 1,000,000 1,740,000 200 500, 000 1,000,000 1,740,000 200 500, 000 1,000,000 1,740,000 200 500,000 1,000,000 1,740,000 200 500, 000 1,000,000 1,740,000 100 500,000 1,000,000 1,740,000 100 500,000 1,000,000 1,740,000 100 500,000 1,000,000 1,640,000 . 100 495,000 100 335, 000 4 5 1,636,000 1,328,000 7 S 16, 372 16, 416 16, 385 16. 417 16, 406 21, 465 23,340 24,964 21,055 26,608 14,864 9 21, 032 18,980 16,372 16, 416 16,385 16, 417 16,406 21, 465 23, 340 24,964 21, 055 26,608 14,864 10 3,761,232 3, 559, 180 3, 256, 572 3,256,616 3,256,585 3, 256, 617 3, 256, 606 3,261,665 3, 263, 440 3, 265, 064 3,161,166 2, 157, 708 1,677,964 11 1? 3, 761, 232 3, 559, 180 3, 256, 572 3,256,616 3,256,585 3, 256, 617 3,256,606 3, 261, 665 3,263,440 3, 265, 064 3,161,165 2,157,708 1,677,964 13 " Interest ceased. 232 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND- DBLA'WARE. CHARACTER, AND PURPOSE OF ISSUE. Total. Funded debt . Refunding war loans ("series B"j ... . Refunding war loans ("seriesC") Refunding war loans Refunding war loans (part of series B). State hospital building Refunding state hospital building bonds . State hospital building Expense of constitutional convention Refunding issues of 1885 and 1891 Special debt obligations to pubhc trust funds . To free school fund To Delaware College fund Floating debt Temporary loans . Date of authorization. Mar. 1, 1881.. Mar. 1, 1881.. Apr. 1, 1885.. Mar. 15, 1887. Apr., 1889.... May 5, 1891. . . May 8, 1895. . . May 28, 1897 . May 28, 1897. July 1,1881. Mar. 7, 1887. June 1, Date of maturity. July 1, 1891 . . July 1, 1901.. June 1, 1905. June 1, 1907. July 1, 1899.. July 1, 1901.. July 1, 1915.. Dec. 1, 1922.. Dec. 1, 1922.. July 1, 190fi. PerpetuaL . . On demand . Rate of interest. 4 4 4 3 3.5 4 3.5 3 a 3.5 Debt Sinking fxmd assets . Debt less sinking fund assets . DISTRICT or COLUMBIA.i CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Total. Funded debt . Bonds . Sundry bonds past due . . . Three- year Emery bonds . . Water stock Permanent improvements. Market stock lug. 19, 1828; Oct. 25, 1843; July 27, 1868. july 7, 1870 July 20, 1871 July 10, 1871; Dec. 16,1871 . Aug. 23, 1871; June 19, 1872. Funding '. May 8, 1872 Funding ^ June 20, 1872 .... Permanent improvements June 23, 25, 1873. Water stock June 26, 1873 Funding June 20, 1874, Feb. 20, 1876; Mar. 3, 1875. Funding ' June 20, 1879; June 8, 1880. Fundini.';;: Mar. 3, 1891 Funding Mar. 3, 1891 Floating debt . Special improvement certificates Advance by United States Government for water supply tunnel Advance by United States Government for water main Advance by United States Government to meet deficiency in revenues.. July 30, 1873. Oct. 1, 1901.. July 1, 1891.. July 26, 1892. July 1, 1892.. Nov. 1, 1902.. July 1, 1891.. July 1, 1903.. Aug. 1, 1924.. July 1, 1899.. July 1, 1901.. July 1, 1902.. May 29, 1873 Julv, 1874-1878 . Julv 15, 1882 (<) Ma'r.3,1891 (1) Debt Sinking fund assets Rate of interest. 5 3.5 3.5 Debt less sinking fund as.sets . 1 Debt classified as municipal. This exhibit is included with the data for states and territories to conform to the arrangement of the Eleventh Census Report on Public Debt. See Table 81. PUBLIC INDEBTEDNESS. 233 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. DELAWARE. AMOUNT OUTSTANDING— Dec. 31, 1900. Dec. 31, 1890. Dec. 31, 1891. Dec. 31, 1892. Dec. 31, 1893. Dec. 31, 1894. Dec. 31, 1896. Dec. 31, 1896. Dec. 31, 1897. Dec. 31, 1898. Dec. 31, 1899. Dec. 31, 1901. Dec. 31, 1902. $899,760 $684,750 $684,750 $684,760 $684,750 $719, 750 $719,760 3844,750 $819, 760 $769, 750 $769,750 $769,760 8769, 760 899,750 684,750 684,760 684, 750 684,750 719,760 719,760 844,750 769, 760 769, 750 769,7,50 769, 760 769, 750 660,000 445,000 445, 000 445,000 445,000 480,000 480,000 606,000 530,000 5.30,000 530,000 630, 000 5343,920 15,891,620 15,094,570 15,070,180 14,198,330 12,92.3,630 3 2,270 100 354, 000 2,490,200 44,400 839, 100 676, 800 276, 700 16,000 14,033,600 870, 400 2,270 100 354,000 •' 8, 860 44,400 839, 100 676,800 •'.300 15,000 14,0.3.3,600 870, 400 2, 400, 000 2,270 100 354,000 2 5, 300 2, 270 100 338,000 2 5, 300 2,270 100 329,000 2 3, 800 2,270 100 329, 000 2 3,200 2,270 100 329,000 23,100 2,270 100 329, 000 2 1, 600 2,270 100 329,000 2 200 2,270 100 320,000 2 200 1,030 100 319,000 2 200 980 100 980 100 4 5 2 200 2 200 7 8 2 2, 160 672, 300 '1,860 671, 100 2 1,850 671, 100 2 1, 350 571, 100 2 1,360 571, 100 2 1,350 571,100 2 850 671,100 2fi00 533, 100 2 600 529, 600 2 600 498,600 2 600 24,500 9 10 11 16,000 14,033,600 800,400 2,400,000 400,000 1,039,154 14,000 14,033,600 780, 400 2, 168, 000 279, 000 961,918 14,000 14,224,100 778,000 1,890,900 14,000 14,224,100 778,000 1, 290, 700 14,000 14, 224, 100 752, 700 758,700 14,000 14,224,100 750, 300 3 1.50, 100 14,000 14,224,100 749, 900 2 100 14, 000 14, 224, 100 2 200 14,000 14,205,660 14,000 13,683,850 13,000 12, 904, 260 12 13 14 l.S 1 16 1,153,616 1,100,418 347, 371 87,245 700 300 300 300 220, 483 1,759,642 1,663,818 17 26,200 831,502 295, 913 22, 150 789, 104 284,076 6,088 21,300 745,614 272,240 17,300 684, 215 260, 403 2 700 98, 104 248, 567 2 700 86, 646 2700 2300 2 300 2300 2300 2300 2300 18 10 220, 183 1,759,242 1,653,518 21 1 20, 666, 185 83,431 20, 246, 238 173,811 19, 624, 274 126, 433 19,165,638 282,036 18, 162, 491 276, 527 17,301,065 255,688 16,657,120 295, 728 16,044,220 267, 158 15,891,920 737, 186 15, 094, 870 537, 426 15,290,663 1, 163, 880 15, 957, 872 797,904 14,577,448 37, 257 22 23 20,572,754 20,071,427 19, 498, 841 18,873,502 17, 886, 964 17,045,377 16,361,392 1 15,777,062 15,154,7.34 14, 567, 444 14,136,783 16,159,968 14, 540, 191 24 2 Interest ceased. ' Upon $600 of this amount interest has ceased. < To be repaid in 25 annual installments. 234 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND FliORIDA. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Total. Funded debt . Bonds Funding ' Jan. 26, 1871 , Jan. 1, 1901 . . Funding ! Feb. 21, 1873 Feb. 21, 1903 . Refunding issue of 1871 _ i May 31, 1901 Jan. 1, 1951 . . Floating debt. Notes Debt Sinking fund assets . Rate of interest. Debt less sinking fund assets . GEORGIA. CHARACTER, AND PURPOSE OF ISSUE. 9 I 10 11 12 13 14 15 16 18 19 Total... Funded debt . Bonds Railroad aid . Refunding. .. Refunding. . . Refunding.. . Refunding . . . Refunding Refunding Redemption of railroad bonds indorsed by state. Refunding Special debt obligations to public trust funds . To university fund . To university fund . 20 21 22 ■23 Floating debt Temporary loans . Debt Sinking fund assets . Date of authorization. Bate of maturity. Feb., 1886. July, 1886. Oct., 1890'. July, 1892. July, 1896. Redemption of railroad bonds indorsed by state Feb. 19, 1877 Jan., 1889 . Refunding Dec. 14, 1878 ' Jan., 1885 . Refunding Dec. 23, 1884 i 1915 Refunding Sept. 5, 1887 1 1898-1916. . Feb. 27, 1856.. Mar. 12, 1866.. Sept. 15, 1870. Jan. 18, 1872.. Feb. 24, 1876.. Oct. 23, 1889. Oct. 9, 1891 . . Dec. 18, 1894. Dec. 18, 1895. 1917-1935. . Jan., 1922. 1915 July, 1926. Sept. 30, 1881 1 1932-1939. Rate of interest. (11 4.5 ' 4.5 3.5 4 Debt less sinking fund assets . 1 Interest ceased PUBLIC INDEBTEDNESS. 235 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. FLORIDA. AMOUNT OUTSTANDING — Dec. 31, 1902. $1,192,700 Deo. 31, 1890. Dec. 31, 1891. Dec. 31, 1892. Dec. 31, 1893. Dec. 31, 1894. Dec. .31, 1896. Dec. 31, 1896. Dec. 31, 1897. Dec. 31, 1898. Di-C. 31, ISO!). Dec. 31, 1900. Dec. 31, 1901. $1,375,000 $1,475,000 $1,475,000 81,475,000 $1,475,000 $1,475,000 $1,476,000 $1,476,000 $1,400,000 SI,. 375, 000 $1,275,0111) $1,192,700 1 1,276,000 1, 276, 000 1,275,000 1,275,000 1,275,000 1,275,000 1, 276, 000 1,275,000 1,275,000 1,275,000 1,275,000 1,192,700 1,192,700 2 1,275,000 1,275,000 1,275,0110 1,275,000 1,276,000 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 1,192,700 1,192,700 3 350,000 925, 000 350,000 926, 000 350,000 92.5,000 350,000 926,000 360, 000 926,000 350, 000 925,000 350,000 925,000 3.50,000 925, 000 350,000 925, 000 350,000 926,000 360,000 925,000 4 926,000 207, 700 925,000 267, 700 6 6 100, 000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 125,000 100, 000 7 100, 000 200,000 20(1, 000 200,000 200, 000 200,000 200, 000 200,000 125, 000 100,000 1,375,000 243,072 S 1,375,000 243, 087 1, 475, 000 243, 087 1,475,000 243, 087 1,475,000 243, 087 1,476,000 243,087 1,476,000 243,087 1,476,000 243,087 1,475,000 243, 027 1,400,000 243,044 1,275,000 243,072 1,192,700 100, 200 1,192,700 160,200 9 10 1,131,913 1,231,913 1,231,913 1,231,913 1,231,913 1,231,913 1,231,913 1,231,973 1,150,95() 1,131,928 1,031,928 1,032,500 1,032,600 11 GEORGIA. AMOUNT OUTSTANDING— Sept. 30, 1890. Sept. 30, 1891. Sept. 30, Sept. 30, 1892. 1893. Sept. 30, 1894. Sept. 30, 1895. Sept. 30, 1896. Sept. 30, 1897. Sept. 30, 1898. Sept. 30, 1899. Sept. 30, 1900. $7, 926, 202 Sept. 30, 1901. Sept. 30, 1902. $10, 449, 642 38, 373, 617 $8, 275, 202 $8, 244, 702 $8, 244, 702 $8,529,202 $8,267,202 S8, 229, 202 $8, 127, 202 $8, 026, 202 $8, 026, 202 $7,876,202 1 10, 449, 642 8,373,517 8,275,202 8,244,702 8, 244, 702 8, 629, 202 8, 267, 202 8, 229, 202 8,127,202 8,026,202 7,926,202 7,826,202 7,726,202 2 3 4 5 6 7 8 9 10 10, 089, 340 8,010,315 7, 909, 500 7,879,000 7,879,000 8,163,500 7,884,500 7, 866, 500 7, 764, 500 7, 653, 500 7, 563, 500 7, 453, 500 7, 353, 500 300 12, 600 2,098,000 307,600 542,000 4,000 40 3, .392, 000 1,900,000 1,833,000 300 . 12,500 119,000 307,600 642, 000 4,000 16 3,392,000 1,900,000 1,833,000 2,500 2,566 2,500 1,600 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1 32, 000 542, 000 1,000 I 1, 600 ' 542,000 1,000 1 1,500 542, 000 1,000 542,000 1,000 1 33, 000 1,000 1 5,000 1,000 1 3, 000 1,000 12,000 1,000 1 2, 000 1,000 12,000 1,000 12,000 1,000 3, .392, 000 1,900,000 1,833,000 207,000 3,392,000 1,900,000 1,833,000 207,000 3, 392, 000 1,900,000 1, 833, 000 207, 000 3,392,000 1,900,000 1,833,000 207, 000 287,000 3, .392, 000 1,900,000 1,833,000 207,000 287,000 230,000 372, 702 3,-392,000 1,900,000 1,83.3,000 207,000 287, 000 230, 000 3,392,000 i 3,392,000 1,800,000 I 1,700,000 1,833,000 1,833,000 207,000 207,000 287, 000 287, 000 230,000 230,000 .3,392,000 1,600,000 1,833,000 207, 000 287, 000 230,000 372, 702 3,392,000 1,500,000 1,833,000 207,000 287,000 230, 000 372,702 3,392,000 1,400,000 1,833,000 207, 000 11 12 13 14 287,000 ' 15 230,000 Ifi 360, 202 363, 202 365,702 365,702 365,702 366,702 372, 702 372,702 .372,702 372,702 17 270,000 90,202 273,000 90,202 275, 500 90,202 276,600 90,202 275, 500 90,202 275, 600 90,202 282, 500 90,202 282,600 : 282,500 90, 202 90, 202 282, 600 90,202 282, 600 90,202 282, 500 90,202 200, 000 282,600 90,202 160,000 18 19 ■'O 1 200,000 150,000 ■>! 1 10, 449, 542 8,373,617 8,275,202 8,244,702 8, 244, 702 8, 529, 202 200,000 8,257,202 8, 229, 202 8, 127, 202 8,026,202 7, 9i6, 202 8, 026, 202 100,000 7,876,202 22 23 10, 449, 542 8,373,617 8, 275, 202 8,244,702 8, 244, 702 8, 329, 202 8,257,202 8, 229, 202 8, 127, 202 8,026,202 7,926,202 7, 926, 202 7,876,202 24 236 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND- HATVAII. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Rate of interest. 10 Total.-. Funded debt . Bonds. Public improvements. Public improvements . Postal savings bank . . Public improvements . Public improvements . Public improvements. Public improvements. Oct. 15, 1886 Aug. 15, 1888 1890 Oct. 24, 1890 Sept. 7, 1892 Jan. 11,1893; Feb. 18, 1893. June 13, 1896 Oct. 15, 1916 Aug. 15, 1908 Oct. 24, 1900 Sept. 7, 1912 Jan. 11, 1913; Feb. 18, 1913. June 13, 1916 Debt Sinking fund assets . Debt less sinking fund assets. IDAHO. CHARACTER, AND PURPOSE OF ISSUE. Total... Funded debt . Refunding Capitol building . Insane asylum . . . Wagon road Refunding Wagon road Insane asylum improvements. Normal schools Normal school (Lewiston) . . . . State improvements Normal school (Albion) . . . Normal school (Lewiston) . Refunding Academy of Idaho Deficiency funding Floating debt. Warrants . Debt Sinking fund assets . Date of authorization. Jan. 9, 1877.. Feb. 2, 1885.. Feb. 2, 1885.. Feb. 5, 1889.. Mar. 14, 1891. Feb. 16, 1893: Mar., 1893 . Mar. U, 1895 Mar. 7, 1895 Mar. 18, 1899 1899, 1901 Mar. 11, 1901. Mar. 16, 1901. Mar. 14, 1901 . Mar. 11, 1901 . Mar. 21, 1901 . Bate of maturity. E,ate of interest . Dec. 1, 1891. 1905 1892-1895... 1890-1892.... 1911 1913. 1915- 1915. 1919. 1921. 1921. 1921. 1921. 1921. 1921. Debt less sinking fund assets . J Debt not reported until annexation of Hawaii by the United States. ' Not reported. PUBLIC INDEBTEDNESS. 237 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. HAWAII. AMOUNT OUTSTANDING — Dec. 31, 1890.1 Deo. 31, 1891.' Dec. 31, 1892.1 Dec. 31, 1893.1 Dec. 31, 1894.1 Dec. 31, 1895.1 Dec. 31, 1890.' Dec. 31, $4,982,582 Dec. 31, 1900. »4, 950, 970 Dec. 31, 1901.2 June 30. 1902. SI, 925, 100 11 12 4,982,582 4,950,970 1,925,100 4, 982, 682 4,960,970 1,925,100 2,000,000 190, 000 768, 182 43,000 130, 400 650, 000 1,201,000 2,000,000 190, 000 704, 570 16,000 130, 400 650,000 1,201,000 985,000 4,000 100 4, 982, 582 25, 381 4,950,970 ' 3,559 1,926,100 36,750 4,957,201 4,947,411 1 1 1,888,350 IDAHO. AMOUNT OUTSTANDINO— Oct. 1, i Dec. 31, 1 Dec. 31, 1890: , 1891.2 1892. Dec. 31, 1893.2 Dee. 31, 1894. Dec. 31, 1895.2 Dec. 31. 1896. Dec. 31, 1897.2 Dec. 31, 1898. Dec. 31, 1899.2 Dec. 31, 1900. Dec. 31, 1901.2 Dec. 31, 1902. 8239,268 $251,000 8586, 278 8395,000 8597, 470 8536, 310 $756, 670 1 146, 715 251,000 378,000 395,000 393,000 443, 500 554. 500 n 146, 715 251,000 378,000 395, 000 393,000 443, 500 554, 600 3 46, 715 1 4 80,000 20, 000 sn. Olio 80,000 5,000 60, 000 108, 000 135,000 2,000 . ... 5 15, 000 48, 000 108, 000 fi 50,666 108, 000 136,000 26,000 75,000 50, 000 60, 000 108, 000 136,000 25,000 76,000 7,500 43,000 3,000 7 108, 000 135, 000 R 135, 000 25, 000 75,000 7,500 53, 000 13,000 8,000 108, 000 25,000 102,000 201,070 q 25, 000 75, 000 10 1 . 11 i 1 12 13 14 15 lis 17 1 , ' IS 92,553 m 208, 278 (2) 204,470 92,810 19 92, 563 m 208, 278 (2) 204,470 92.810 201,070 239,268 20,776 251,000 46, 751 586, 278 64, 584 395.000 13, 407 597, 470 13.222 ' 636,310 .64. 954 765, 570 431,396 21 22 218, 493 204, 249 521,694 381, 593 684, 248 481,356 .3M 174 •j^ 3 Sundry dates, not reported. * Reduced to 6 per cent after the fiscal year 1890. 238 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND ILLIXOIS. > CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Bate of interest. 1 Total 2 Funded debt 3 Bonds 4 Bonds past due C) .=; Special debt obligations to public trust funds h To common school fund 1837 6 6 6 5 To college fund R To university endowment fund -June 11 1897 in 11 Local bond fund 6 1^ Unknown and minor heirs' fund 13 Warrants 14 Debt IS Sinking fund assets Ifi i i 1 INDIAN TERRITORY. [No territorial debt.] INDIANA. CHARACTER, AND PURPOSE OF ISSUE. Total. Funded debt. Bonds Date of authorization. Date of maturity. State stock certificates Jan., 1846, 1847 1 Jan., 1866, 1867 - Refunding Feb. 21, 1886 i Apr. 1 , 1895 Current expense ! Feb. 21, 1885 Mar. 1, 1895 New statehouse I Mar. 31, 1885 May 1, 1895 Payment of interest due in 1887 May 27, 1852 Apr. 1, 1892 Payment of interest due in 1888. Payment of interest due in 1889 . Current expense (first series) . . . . Current expense (second series) . Refunding school bonds May 27, 1852 , Apr. 1, 1893... May 27, 1852 Apr. 1, 1894... Mar. 11, 1889 Apr. 1, 1899... Mar. U, 1889 Sept. 20, 1899. Mar. 8, 1889 June 18, 1909.. Current expense Mar. 7, 1891 . Refunding interest loan of 1887 Mar. 7, 1801. Refunding i Mar. 5, 1895 . Refunding statehouse loan of 188.5 : Mar. 5, 1895 . Mar. 2, 1896. Apr. 1, 1901. Apr. 1, 1915. May 1, 1915. Special debt obligations to public trust funds. To Indiana University endowment fund Mar. 3, 1883 Option of state . To Purdue University endowment fund j Feb., 1881 Apr. 1, 1901' Floating debt Private trust funds. Rate of interest. (1) 3.5 3.5 3.5 3 3 3 3 3 3 3.5 3.5 3.6 3.6 Debt Sinking fund assets. Debt less sinking fund assets. ^ Not reported. 2 Interest ceased. PUBLIC INDEBTEDNESS. 239 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. ILLINOIS. AMOUNT OUTSTANDING— Sept. 30. 1890. Sept. 30, 1891.' Sept, 30, 1892. Sept. 30, 1893.1 Sept. 30. Sept. 30, 1894. 1895.1 Sept. 30, 1898. Sept. 30, 1897.1 Sept. 30, 1898. Sept. 30, 1899.1 Sept. 30, 1900. Sept. .30, Sept. 30, 1901.1 j 1902. 31,811,396 $1,777,499 SI, 710, 963 .81,743, 577 $2 119 073 S2. ISO. .'502 $2, 166, 122 1 1,184,907 1,184,907 1,183,907 1,183,907 1,645,631 1,885.339 1,776,776 ?. 19, 500 19, 500 18,500 18, 500 18, 500 18, .500 18, .500 3 19,500 1,165.407 19,500 1,165,407 18, 500 1,165,407 18,500 1,165,407 18, 500 1,627,131 18,500 1,668,839 18, .500 1.7.58,278 4 5 948, 955 156,613 59,839 948,955 156, 613 59, 839^ 948,955 156, 613 59,839 948, 955 156,613 59 839 <)48. 955 948, 955 1.56, 613 69,839 501, 432 496, 163 948, 965 156, 613 59,8.39 592,869 378. 346 fi 156, 613 69,839 461,724 473, 442 7 8 1 9 :")20, 489 592, 592 527,068 559, 670 10 ■ 588,911 14,756 22,822 633.994 12, 407 46, 191 474, 160 492, 782 11,281 65,607 414,904 10, 355 48, 183 395,085 9,530 90. 548 296,217 8,779 73. 3.50 11 11,334 41,562 12 13 ' i ' 1,811.396 1,777,499 1,710,963 1,743,577 2,119,073 2, 180, .502 2,155.122 14 16 1.811,396' - 1 1.777.499! 1 1.710 963 1.743.577 2,119,073 2, 180. .502 1 2,155,122 Ifi ' INDIAN TERUITOBY. [Xo territorial debt.] INDIANA. AMOUNT OUTSTANDING — Oct. 31, 1890. Oct. 31, 1891. Oct. 31, 1892. Oct. 31, 1893 Oct. 31, 1894. Oct. 31, 1895. Oct, 31, 1896. Oct. 31, 1897, Oct. 31, 1898. Oct. 31, 1899. Oct. 31, 1900. Oct. 31, 1901. Oct. 31, 1902. S8, .566, 956 88,856,887 58,860,473 S8, 516, 422 57,947,188 S7, 549, 620 88,952,347 .58,230,683 S5, 728, 746 85,215,811 $4,731,674 .?4, 231, 730 $2,913,828 1 8,540,615 8, 830, 615 8,830,615 8,490,615 7,920,615 7,520,615 6,920,615 6,200,015 5,700,615 5,187,615 4,704,615 4, 204, 615 2,887,615 2 8.058,616 8.346,615 8,346,815 8,006,615 7.436,615 7,036,815 8.436,615 5.716,615 5,216,615 4,703,615 4,220,615 3, 720, 615 2,403,616 3 16,815 585,000 600,000 500,000 340, 000 340, 000 370. 000 700. 000 700.000 3,905,000 6,615 585, 000 MO.OOO 500,000 340. 000 340. 000 370. 000 700, 000 700, 000 3,905,000 300, 000 6. 816 585,000 600,000 500,000 6, 615 585, 000 600,000 500,000 0.815 585, 000 400,000 500,000 li, 615 6,615 6,615 8,615 5, 615 6,615 5,615 5,616 4 6 _ 6 7 8 340,000 370,000 700,000 700,000 3,905,000 300,000 340,000 '1 9 370, 000 700, 000 700, 000 3,905,000 300, 000 340,000 10 700,000 700, 000 3.905,000 300, 000 340, 000 700, 000 700,000 3.905,000 300, 000 340, 000 585,000 600,000 484,000 400.000 700, 000 3, 906, 000 100,000 700, 000 3, 825, 000 300.000 3,825,000 12 3,613,000 3,130,000 2,630,000 1,313,000 13 340, 000 585,000 ,500,000 484,000 15 585. 000 500, 000 484.000 585, 000 500,000 484.000 585, 000 .500,000 484.000 585,000 500,000 484.000 ,586, 000 .500,000 484,000 585,000 600,000 484, 000 16 17 484,000 484.000 484,000 484,000 484.000 IS 144,000 340,000 26, 341 144.000 340, 000 28. 272 144, 000 340, 000 29,858 144, 000 340.000 25. 807 144,000 340.000 26, 573 144,000 340, 000 29,006 144,000 340, 000 31,732 144.000 340,000 30, 068 144,000 340,000 28. 131 144, 000 340,000 28, 196 144,000 340,000 27.059 144,000 340,000 27, 116 144,000 340,000 26,213 19 20 21 26, 341 26.272 29,858 26,807 26, 573 29, 005 31, 732 30.068 28. 131 28, 196 27,059 27.115 26.213 22 8, 566, 956 8,866,887 8,880,473 8,616,422 7,947,188 7, .549, 620 231,193 6,952,347 10, 222 6. 230, 683 5,309 5, 728, 746 35 5,215,811 4,267 4,731,674 210 4.231,730 148 2,913,828 61 23 8,566,956 8,856,887 8,860,473 8, 516, 422 7,947,188 7,318,427 6,942,125 6, 226, 374 6,728,711 6,211,544 4,731,464 4, 231, 582 2,913,767 25 3 Extended to April 1, 1921, by ,ict of legislature in 1901. 240 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND IOWA. CHAEACTEE, AND PUEPOSE OF ISSUE. Total Funded debt Special debt obligations to public trust funds. To permanent school fund Date of authorization. Floating debt . Warrants . Date of maturity. Kate of interest. 0)- Debt Sinliing fund assets. Debt less sinking fund assets. KANSAS. CHAEACTEE, AND PtJEPOSE OF ISSUE. Date of authorization. Date of maturity. Rate of interest. 1 Total ]... 1 2 Funded debt 1 3 Bonds ; t 4 Public LmproTements Feb. 27, 1866 July 1, 1896 7 7 7 7 7 7 7 7 7 4 4 4 4 4 4 4 4 4 4 5 Construction of state penitentiary Feb. 26, 1867 Feb 19 1867 July 1 1897 6 Capitol building July 1,1897 7 Capitol building Mar. 3, 1868 Mar. 3, 1868 S Construction of state penitentiary July 1 1898 9 Construction of insane asylum Mar. 3, 1868 Mar.3,1869 Feb. 26, 1869 Sept. 21, 1874 Mar. 6, 1875 Mar.3,1887 Mar. 3, 1887 Mar 15 1897 July 1 1898 10 Capitol building Jan. 1, 1899 11 Militia contingent fund Jan. 1,1899 Oct 15 1894 12 Relief of destitute people on frontier 13 Mar. 15, 1895 Dec 1 1908 14 Funding 1.1 July 1,1909 July 1,1902 July 1, 1903 Ifi Refunding 17 Refunding Mar. 16, 1897 Mar 15 1897 18 Refunding Jan. 1, 1904 Mar. 1, 1901 Mar.6, 1901 Mar. 6, 1902 Mar. 15, 1902 July 1,1911 19 Penitentiary twine plant revolving fund Mar. 4, 1899 Mar. 4, 1899 Mar. 4, 1899. . - . 20 ■31 2? Penitentiary twine plant revolving fund Mar. 4, 1899 Feb. 25, 1901 2.3 Refunding issue of 1897 24 Floating debt '5 Quantrill raid certificates Mar. 5, 1887 1890-1899 4 •?f, Debt 27 ■'« Debt less sinlcing fund assets 1 iNot reported. PUBLIC INDEBTEDNESS. 241 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. IOWA. KANSAS. AMOUNT OUTSTANDING— June 30, 1891. June 30, 1892.1 June 30, 1893. June 30, June 30, 1894.1 1595 June ,W, 1890.1 June 30, 1897. June 30, June 30, 1898.1 1899. June 30, June 30, .Tune 30, 1900.1 1901. 1902.1 June 30, 1903. S279,523 S32.354 885,023 «458, 573 S90,881 S89, 705 $49,589 1 245,435 10,937 10,937 10,937 10,937 10,937 10,937 2 245,435 10,937 10,937 10,937 10,937 10,9,37 10,937 10,937 38,652 3 245, 436 34,088 10,937 21,417 10,937 74.086 10,937 447,636 10,937 79.944 10,9.37 1... 4 78,828 • 34,088 21,417 74,086 447, 636 79,944 78,828 38,652 49,589 6 279, 523 32,354 85, 023 458. .573 90,881 89, 765 - 8 279, 623 32, 354 8,j,023 458, 573 90,881 89,765 49,589 t| AMOUNT OUTSTANDING— June 30, 1891.1 June 30, June 30, 1892. 1893.1 June 30, 1894. June 30, 1895. June 30, 1896. June 30, 1897. June 30, 1898. June 30, 1899. June 30, 1900. June 30, 1901. June 30, 1902. June 30, 1903. 51,052,207 $983, 153 S898, 445 $792, 194 $755, 817 $701,625 $697,278 $756,328 $667,000 $632,000 $632,000 1 801,000 801,000 752.000 682,000 682.000 632,000 632,000 692,000 667,000 632,000 632,000 ? 801,000 801,000 752,000 682,000 682.000 6.32,000 632,000 692,000 667,000 632.000 632,000 3 70,000 100,000 100,000 150,000 60.000 20,000 70,000 89,000 70,000 100,000 100,000 150,000 60,000 70,000 100,000 100,000 150,000 50,000 20,000 70,000 89.000 4 100,000 100,000 150,000 60,000 20,000 70,000 89,000 100,000 100,000 150,000 50.000 20,000 70,000 89,000 5 6 8 20,000 70,000 89,000 12,600 36,500 18,000 86,000 9 70,000 89,000 10 11 12,500 36,500 18,000 85,000 1^ 1 13 18,000 85,000 18,000 86,000 18,000 86,000 18,000 85,000 160,000 220,000 18.000 85,000 150,000 220,000 159,000 18,000 86,000 150,000 220,000 169,000 20,000 5,000 15,000 20,000 18,000 85,000 150,000 220,000 159,000 18.000 86,000 150,000 220,000 159,000 18,000 85,000 14 16 16 220,000 159,000 17 IS 1 19 ?fl is, 666 20,000 ?1 ■yi 150,000 : 23 251,207 ' 182,153 146,445 110, 194 73,817 69,625 65, 278 64, 328 ■^4 251,207 182,153 146, 445 110, 194 73,817 69,625 65,278 64. 328 1,052,207 318 983,153 336 898, 445 364 792, 194 367 755,817 367 701,625 368 697, 278 1,339 766, 328 1,339 667,000 632,000 632,000 ?6 27 1,051.889 982,817 898, 081 791,827 766.4.50 701.2.57 695,939 754.989 867, 000 632.000 632,000 28 932—07 -16 242 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND KENTUCKY. 10 11 12 I CHARACTER, AND PURPOSE OF ISSUE. Total . . . Funded debt. Bonds Bonds past due.. Military expense. Current expense. . Funding Special debt obligations to public trust funds. To school fund To school fund (surplus school revenue due counties) . To school fund To agricultural college and normal school fund 13 , Floating debt. 14 15 11) General fund overdraft on sinking fund. General fund overdraft on banks Warrants Date of authorization. 1864-1866 June 1, 1885 . . May 10, 1897. 1870 Jan. 1, 1880... Mar. 12, 1892. May 21, 1897.. Date of maturity. 1905 July 1, 1907. Perpetual. July 6, 1893. Perpetual . (^) Rate of interest. (1) 17 . Debt 18 Sinking fund assets. Debt less sinking fund assets. LOUISIANA. CHARACTER, AND PURPOSE OF ISSUE. Total . . . Funded debt. Bonds Refunding and funding ("consolidated bonds") . . Refunding and funding ("constitutional bonds") . Special debt obligations to public trust funds. To free school fund To seminary fund To agricultural and mechanical college fund. Floating debt. Certificates of indebtedness. Matured interest on bonds. . Warrants Date of authorization. Date of maturity. Jan. 24, 1874. Jan. 1, 1914. 1914 Perpetual . Perpetual. Perpetual. Rate of interest. Debt Sinking fund assets. Debt less sinking fund assets. 1 Interest ceased. PUBLIC INDEBTEDNESS. 243 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. KENTtJCKV. June 30, 1892. June 30, 1893. June 30, 1894. June 30, 1896. AMOUNT OUTSTANDING— June 30, June 30, June 30, 1896. 1897. 1898. Juno 30, 1899. June 30, 1900. June 30, 1901. J une 30, 1902. $4,472,116 June 30, 1903. June 30, 1891. S2, 561, 673 $2,992,991 $2,992,991 $3,244,980 $3, 146, 889 $2,936,030 83,298,148 $4,022,741 S3, 883, 945 $3,753,472 $3,891,030 $2,615,929 1 2,386,341 2,992,991 2,992.991 2,996,030 2,965,030 2,936,030 2,965,030 3,487,030 3,487,030 3,487,030 3,487,030 3,487,030 2,523,030 2 680, 394 680.394 680, 394 680,394 649, 394 620, 394 649,394 1,006,394 1,006,394 1,006,394 1,006,394 1,006,394 42,394 a 6,394 174,000 500,000 6,394 174,000 500,000 6,394 174,000 600,000 6,394 174,000 500,000 6,394 143,000 500,000 6,394 114,000 500,000 6,394 143,000 500,000 6,394 6,394 0,394 6,394 6,394 6,394 4 5 500,000 500,000 2.480,636 500,000 500,000 2,480,636 .WO, 000 500,000 2, 480, 636 500, 000 500,000 2,480,636 .'iOO.OOO 500,000 2, 480, 630 10,000 26,000 2. 480, 636 6 7 1,705,947 2,312,697 2, 312, 597 2,315,636 2,315,636 2,316,636 2,315,636 8 1,327,000 378,947 1,327,000 378,947 606, 660 1,327,000 378,947 606,050 1,327.000 381,986 606, 650 1,327,000 381,986 606,650 1,327,000 381,986 606,650 1,327,000 381,986 606,650 1,327,000 381,986 606,650 165,000 535, 711 1,327,000 381,986 606,650 165,000 396,915 1,327,000 381,986 606, 650 165,000 266, 442 1,327,000 381,986 606,660 165,000 404,000 1,327.000 381,986 606,650 165,000 985,086 1,327,000 381,986 606,660 165,000 92, 899 9 10 11 1? 175, 332 248,950 181,859 333,118 13 176,332 181,983 66,967 139,891 41,968 333,118 514,371 360,576 266,442 404,000 985,086 92,899 14 15 21,340 36,340 1« 2,561,673 715,943 2,992,991 673. 112 2,992,991 701,669 3,244,980 712, 433 3, 146, 889 666,281 2,936,030 300,262 3,298,148 469, 440 4,022,741 700, 347 3,883,945 841,423 3,7,53,472 851,790 3,891,030 678,918 4, 472, 116 1,157,777 2,615,929 324, 648 17 18 1,845,730 2,319,879 2.291,322 2,532,647 2, 480, 608 2, 636, 778 2, 828, 708 3, 322, 394 3, 042, 522 2,901,682 3,212,112 3, 314, 339 2,291,381 19 LOUISIANA. AMOUNT OUTSTANDING— . Mayl, 1891.2 May 1, May 1, 1892. 1 1893.2 Mayl, 1894. May 1, 1 May 1, , Apr. 1, 1895.2 1896. ! 1897.2 Apr. 1, Apr. 1, 1898. 1899.2 Apr. 1, 1900. Mar. 1, • Mar. 1, Mar. 1, 1901.2 1 1902. 1903.2 ■ $15,863,441 i $14,531,264 i 1 $13,845,858 $13,669,015 $13,605,077 $13 692,795 ' 1 13,440,481 1 12, 772, 181 ... . ! 12, 539, 681 1 12, 375, 581 12,326,981 12,326,981 1 •> 11,991,300 1 11,323.000 11,090,500 10,926,400 10,877,800 1 10,877 800 3 11,773,700 ' 217,600 11,105,400 217,600 1,449,181 .1 10,934,200 1 10,776,100 150,300 1,449,181 j 10. 776. 100 10,776,100 4 156,300 ' . . 101,700 1.449.181 101.700 5 1,449,181 1,449,181 i 1 1,449,181 1 6 1 130 868 1,130,868 136,000 182,313 1,759,083 1,130,868 ' 1,130,868 1,130,868 136,000 182.313 1,130,868 ' 7 136,000 136.000 ! 136,000 182,313 1,293,434 136,000 8 182,313 182,313 ! 182,313 ' . q 2,422,960 1,306,177 I 1 1,278,096 1,266,814 ' 10 1,409,450 ' 486 209 1,405,615 169,626 183,842 . 1,041,043 1,036,736 141,520 115, 178 1,034,691 1.36.802 1,032,826 11 146,806 ' 128,327 12 628, 301 118,328 1 106, 603 104,661 1 13 1 15,863,441 ' 14,531,264 1 13,845,858 13,669,016 13,605,077 ] 13,592,795 L 14 1 15 1 15, 863, 441 1 14,531,264 j 13,845,868 '' 13,669,015 13,606,077 ! 13,692,796 ! 16 I 2 Not reported. 244 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND MAINE. CHAKACTER, AND PUEPOSE OF ISSUE. Total.. Funded debt . Bonds. Date of authorization. Bonds past due i Mar. 19, 1864, Mar. Refunding Mar. 13, 1889 , 1868. Special debt obligations to Indian triljes. To Penobscot Indian fund To Passamaquoddy Indian fund. Special debt obligations to public trust funds To permanent school fund ' _ . To Madawaska territory fund ., "".-...........'...'[ To Madison school district fund -.-/... I. /.[.'.'.["'..'... To agricultural college fund '_[[ i Mar. V.'i To agricultural college fund (Coburn legacy) ! . ' ' Mar! v] ] To Foxcroft Academy fund ; | To Hebron Academy fund ..[][[.[.[...... To Houlton Academy fund .\. [[...... To Soldiers' allotment fund Date of maturity. June, 1919.. Julv 1, 1917. To public land fund ! To msane hospital fund (Coburn legacy) ! Mar. 7, 1 To insane hospital fund (Williams legacy) i To reform school fund (Sanford legacy)" July 1, 1917 Floating debt . Temporary loans . Rate of interest. Debt Sinking fund assets . (■) (') « Debt less sinking fund assets. MARYI.,ANL». CHARACTER, AND PURPOSE OF ISSUE. Total . . Funded debt. Date of authorization. Date of maturity. Rate of interest. Bonds past due Railroad subsidy Railroad and canal subsidy. Railroad subsidy \ . Railroad subsidy Railroad subsidy Railroad and canal subsidy General expense Refunding the defense loan of 1868 Refunding the canal and deaf and dumb asylum loans of 1870. Refunding the loan of 1872 (exchange loan of 1886) Refunding the railroad and canal subsidy loans of 1838 (exchange loan of 1889). Ref nnding (exchange loan of 1891) State penitentiary 1839. 1839. 1839. 1847. 1878. 1882. 1890. 1896. 1S90. 1890. 1890. 1890. 1890. mio. 1893. 1899- 1900. 1901. 1903. 190.5. 1911. Insane asvlum 1896 1911 Refunding (consohdated loan of 1899) 1898 1914. Penitentiary and state hospital (state building and improvement loan) ; 1900 1915. State House Annex, Armory, and House of Correction Annex (state loan of 1902)..! 1902 ' 1917. (') 6 3.65 3 3 3 3 3.5 3.6 3 3 3 Debt Sinking fund assets I Debt less sinking fund assets. 1 Interest ceased. PUBLIC INDEBTEDNESS. 245 TERRITORIES. BY STATES AND TERRITORIES: 1890 TO 1902— Continued. MAINE. AMOUNT OUTSTANDING— Dec. 31 1890. Dec. 31, 1891. Dec. 31, 1892. Dec. 31, 1893. Dec. 31, 1894. S3, 149,033 Dec. 31, 1895. Dec. 31, 1896. Dec. 31, 1897. Dec. 31, 1898. Doc. 31, 1809. Deo. 31, 1900, Dec. 31, 1901. Dee, 31, 1902. S3, 642, 276 53,585,232 «3. 545, 618 S3, 295, 289 83,101,331 S3, 056, 311 S3, 208, 298 .S3, 115, 471 83,272,7.58 S3, 234,. 594 83,097,002 S2, 785, 383 1 3,342,276 3,285,232 3,245,618 3,195,289 3,149,033 3,101,331 3,056,311 3,008,298 2,965,471 2,922,7.58 2, 884,. 594 2,847.002 2, 785, 383 2 2.351,000 2,290,200 2,2.38,000 2,184,700 2, 134, 700 2,084,700 2,034,700 1,984,700 1,934,700 1,884,700 1.834,700 1.7X4.700 1,714,700 3 17,000 2.334,000 100,913 (), 200 2,284,000 102, 556 4,000 2,234,000 104,520 700 2,184.000 104.526 700 2.134,000 108,442 700 2,084,000 106,824 700 2,034,000 108, 823 700 1,984,000 108, 823 700 1,934,000 110,323 700 1.884,000 111.323 700 1,, 834,000 112,323 700 1,784,000 111,323 700 1,714,000 108,823 5 6 73,828 27,085 890,363 73, 828 2S. 728 892,476 73,828 30, 698 903,092 73,828 30.698 906,063 73,828 32,614 907,891 73,,'<2S 32.09li 909,807 73, 828 34,995 912,788 73,828 34,995 914,775 73,828 36, 495 920,448 73. S2.S 37, 495 926,735 73,828 38,495 937,571 73,828 37,495 9.50,979 73,828 34, 995 961,860 7 8 9 442,758 5,000 1,000 118, 300 100,000 1,000 1,000 2,000 270 169,035 50,000 442, 758 5,000 1,000 118.300 100.000 1,000 1,000 2.000 270 170,448 50,000 442, 758 5,000 1,000 118,300 100,000 1,000 1,000 2.000 442, 758 5,000 1,000 118,300 100,000 1,000 1,000 2,000 442,758 5,000 1,000 118,300 100, 000 1,000 1,000 2,000 442, 758 5,000 1,000 118,300 100,000 1,000 1,000 2,000 442, 7.58 5, 000 1.000 118.300 100, 000 1,000 1,000 2,000 442, 758 5,000 1,000 118, .300 100.000 1,000 1,000 2,000 442, 7.58 5,000 1,000 118,300 100,000 1,000 1,000 2,000 442, 758 6,000 1,000 118,300 100,000 1,000 1,000 2,000 442, 7.58 5,000 1,000 118,300 100,000 1,000 1,000 2,000 442, 758 5,000 1,000 118,300 100,000 1,000 1,000 2,000 442, 758 5,000 1,000 118, 300 100,000 1,000 1,000 2,000 10 11 12 13 14 15 16 17 IS 181.334 ' 50,000 184,305 50,000 186, 133 .50.000 188, 049 50,000 191,030 50,000 192,017 50,000 1,000 700 200,000 197,690 50,000 1,000 700 150,000 203,977 50,000 1,000 700 350,000 214,813 .50,00(5 1,000 700 350,000 228, 221 .50,000 1,000 700 2,50,000 239, 102 50,000 1,000 700 19 20 ?,1 700 300, 000 700 300,000 700 100.000 700 700 700 ?.?. 300,000 23 300,000 300,000 300.000 100.000 200,000 150, 000 360,000 350,000 2.50,000 24 ! 3,642,276 3,585,232 3,545.618 3.295.289 3,149.033 3,101,331 3,056,311 3,208,298 3,115,471 3,272,7.58 3,234,594 3,097,002 2, 785, 383 25 26 1 3,642,276 3,585.232 3,545,618 3,295,2,89 3.149,033 3,101,331 3,056,311 3,208,298 3, 115, 471 3, 272, 758 3,234,594 3,097,002 2, 785, 383 27 MARYLAND. • AMOUNT OUTSTANDINO— Sept. 30, 1890. Sept. 30, 1891. Sept. 30, 1892. Sept, 30, 1893. Sept. 30, 1894. Sept. 30, 1895, Sept. 30, 1896. Sept. 30, 1897. Sept. 30, 1898. Sept. 30, 1899. Sept. 30, 1900. Sept. 30, 1901. Sept. 30, 1902. 810,703,291 810,774,626 88,709,934 88,693,786 88,693,786 S8, 693, 786 89,292,641 89,292,641 $9,292,641 $5,716,981 S6,316,981 86,516,981 86,916,981 1 10,703,291 10,774,626 8,709,934 8,693,786 8,693,786 8,693,786 9,292,641 9,292,641 9,292,641 5,716,981 6,316,981 6,516,981 6,916,981 2 10,703,291 10,774,626 8,709,934 8,693,786 8,693,786 8,693,786 9,292,641 9,292,641 9,292,641 5,716,981 6,316,981 6,516,981 6,916,981 3 12,167 269,000 26,610 31,069 298,435 62,606 282,876 500,000 3,000,000 628,355 1,270,474 4,321,700 52,9,84 188,000 24,948 8,800 8,800 8,800 7,655 7,655 7,655 7,655 7,666 7,665 7,656 4 5 7 8 i 9 206,356 500,000 3,000,000 628,355 1,270,474 4,321,700 606,757 .. 10 3,000,000 628,355 1,270,474 3,079,400 706,757 3,000,000 628,356 1,270,474 3,079,400 706,757 3,000,000 628,355 1,270,474 3,079,400 706,757 3,000,000 628,355 1,270,474 3,079,400 706,757 3,000,000 628,355 1,270,474 3,079,400 706,757 500,000 100,000 3,666,666 628,355 1,270,474 3,079,400 706,757 500,000 100,000 3,000,000 628,355 1,270,474 3,079,400 706,757 .500,000 100,000 12 13 1 7,400 7,400 7,400 7,400 15 16 500,000 100,000 5,101,926 s66,666 100,000 5,401,926 300,000 566,666 100,000 5,401,926 500,000 600,000 100,000 6,401,926 500,000 400,000 17 19 . 20 91 ^ 1 10,703,291 3,152,437 10,774,626 3,719,126 8,709,934 2,476,230 8,693,780 2,873,944 8,693,7.% 3,163,263 8,693,786 3,542,263 9,292,641 3,849,963 9,292,641 4,228,438 9,292,641 4,664,489 6,716,981 974,813 6,316,981 1,286,587 6, .516,981 1,709,512 6,916,981 1,974,687 22 23 7,550,854 7,055,500 6,233,704 5,819,842 5,530,523 5,151,523 5,442,678 6,064,203 4,628,152 4,742,168 5,030,394 4,807,469 4,942,394 24 2 Not reported. 246 WEALTH, DEBT, AND J^AXATION. s 6 7 8 S 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 20 27 28 29 3D 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 50 51 52 S3 54 55 56 57 58 60 61 62 63 64 65 66 67 70 71 72 73 74 75 76 I Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND MASSACHUSETTS. CHARACTER, AND PURPOSE OF ISSUE. Funded debt . Bonds. Direct debt. Railroad subsidy Railroad subsidy Railroad subsidy Bounties to Massachusetts soldiers . Railroad subsidy Railroad subsidy Railroad subsidy Danvers Lunatic Hospital. Railroad subsidy Railroad subsidy State Prison Reformatory for Women . Danvers Lunatic Hospital Railroad subsidy Lunatic hospital at Worcester Danvers Lunatic Hospital Lunatic hospital at Worcester Railroad subsidy Danvers Lunatic Hospital Purchase of site for statehouse extension. Construction of statehouse extension Purchase of site for statehouse extension . Purchase of site for statehouse extension . Purchase of site for statehouse extension . Purchase of sinking fund securities Abolition of grade crossings Abolition of grade crossings Purchase of site for statehouse extension . State highways Medfield Insane Asylum Metropolitan paries (series two) Date of authorization. Date of maturity. 1860 ' 1891. 1860 1893. 1863 1893. 1864,1865 1894.. 1868 1891.. 1867-1869. 1871 1873 1874 1868-1874. 1874. . 1874.. 1876. . 1875.. 1876., 1876. 1877. 1877. 1893. 1893. 1890. Construction of statehouse extension Massachusetts Hospital for Consumptives. Massachusetts Hospital for Epileptics Medfield Insane Asylum State highways Purchase of site for statehouse extension Statehouse construction (Memorial Hall and Bullfinch front) . State highways State highways Construction of statehouse extension Medfield Insane Asylum Metropolitan parks" (aeries two) Metropolitan parks (series two) Harbor improvement Furnishing statehouse extension Massachu.setts Hospital for Consumptives State highways Equipment of volunteers for Sj)ani8h-American War . Metropolitan parks (series two) Abolition of grade crossings Abolition of grade crossings State highways Massachusetts Hospital for Epileptics . Metropolitan pnrk (series two) Massachusetts Hospital for Epileptics . State highways Metropolitan parks (series two) . Statehouse grounds State highways Prisons and hospitals Massachusetts Hospital for Consumptives . Medfield Insane Asylum Massachusetts Plospital for Epileptics Prisons and hospitals Abolition of grade crossings. State highways Statehouse grounds State highways Medfield Insane Asylum Massachusetts Hospital for Epileptics . Prisons and hospitals Metropolitan parks (series two) 1894. 1894. 1894. 1895. 1895. 1895. 1895. 1895. 1896. 1896. 1896. 1896. 1897. 1897. 1897. 1897. 1897. 1898- 1898. 1898. 1898- 1892.. 1899., 1899., 1899., 1900- 1900.. 1900.. 1901.. 1901 , . 1901.. 1901.. 1901.. 1901.. 1901., 1892., 1901., 1901., 1901. 1902. 1902. 1902. 1902. 1900- 1893. 1894- 1894. 1895. 1894- , 1895- , 1895., 1896., 1S%-, 1897 -, 1897 -. 1901 -, 1909.. 1901 -. 1901.-. 1901.. 1913., 1923- . 1923.. 1901.. 1920.. 1924- . 1934.. 1915.. 1925.. 1925., 1915- , 1920., 1901 -. 1916.. 1920 . 1927.. 1917.. 1927.. 1936.. 1937.. 1937.. 1918.. 1925 . 1928.. 1928., 1938., 1928., 1929., 1929., 1929., 1939., 1929. 1930.- 1940- - 1915 . 1931.. 1931.. 1925.. 1927.. 1929.. 1931.. 1929.. 1932.. •1918.. 1932., 1927. 1929., 19.11. 1940. Rate of interest. 3 3 3.5 3.6 3.5 3 3.5 3 3.5 3.5 3 3.5 3.6 3.6 3.5 3.5 3.5 3 3.5 3.5 3.5 3.5 3 3 3 3 3.5 3.5 3 3 3 3 3 3 3.5 3 .3.5 3.5 3.5 3.6 3.5 3.5 3 3 3.5 3.6 3.6 3.5 \J J_»XJ JL V .1- J-1 X-' J_iJL-» -I- J^J-'Xl J^Jt^'K_'. TEREITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. MASSACIIITSETTS. AMOUNT OUTSTANDING— Dec. 31, 1890. Dec. 31, 1891. Deo. 31, 1892. Dec. 31, 1893. Dec. 31, 1894. Dec. 31, 1896. Dec. 31, 1890. Dec. 31, 1897. Dec. 31, 1898. Dec. 31, 1899. Doc. 31, Dec. 31, 1900. 1901. Dec. 31, 1902. $31,381,168 S27,929,415 129,277,415 $34,811,415 829,079,766 329,675,229 $40,636,729 $51,563,729 $59,786,229 $67,456,229 '$66,0.39,8.35 '$78,800,845 .^84,268,735 31,381,158 27,929,415 , 29,277,415 34,811,415 29,079,766 29,675,229 40,636,729 51,. 503, 729 59,786,229 67,456,229 ' 66,0.39,835 ' 77,696,035 84,268,735 31,381,158 27,929,415 29,277,415 34,811,415 29,079,766 29,676,229 40,636,729 51,563,729 .59,786,229 67,4.56,229 66,039,836 \ 77,696,635 S4,2(;s,735 27,511,158 23,676,415 23,876,415 28,731,415 21,039,766 18,585,229 23,016,729 24,643,729 27,561,229 29,931,229 26,996,423 25,7,^8,223 27,413,323 216,500 200,000 660,000 8,402,149 3,618,243 3,618,729 400,000 650,000 300,000 1,506,182 1,299,356 250,000 1,300,000 760,000 450,000 350,000 370.000 150 ; 000 630,000 2,500,000 200,000 650,000 8,402,149 200,000 .550,000 8,402,149 8,402,140 18,600 '500 3,618,729 400,000 6.50,000 300,000 1,506,182 1,299,355 250,000 1,300,000 750,000 450,000 360,000 370,000 160,000 630,000 2,600,000 3,618,729 400,000 650,000 300,000 1,506,182 1,299,365 250,000 1,300,000 750,000 450,000 360,000 370,000 150,000 6.30,000 2,500,000 200,000 3,618,729 3,618,729 3,618,729 3,618,729 3,618,729 3,618,729 3,618,729 1 973 ' 973 '973 650,000 300,000 1,506,182 1,299,356 250,000 1,300,000 750,000 450,000 350,000 370,000 150,000 630,000 2,600,000 200,000 105,000 500,000 6,000,000 400,000 '2,000 I 1 1,606,182 1,299,365 . 1 i 1,300,000 750,000 450,000 360,000 370,000 150,000 630,000 2,500,000 200,000 105,000 500,000 5,000,000 600,000 150,000 400,000 300,000 700,000 250,000 '1,000 1 1 450,000 360,000 370,000 150,000 630,000 2,500,000 200,000 106,000 500,000 6,000,000 1,000,000 500,000 400,000 300,000 700,000 250,000 550,000 150,000 160,000 300,000 400,000 '3,000 '5,000 370,000 150,000 630,000 2,500,000 200,000 106,000 500,000 5,000,000 4,500,000 500,000 400,000 300,000 700,000 260,000 660,000 160,000 160,000 300,000 400,000 600,000 625,000 600,000 ' 5,000 630,000 2,500,000 200,000 105,000 600,000 5,000,000 4,600,000. 600,000 400,000 300,000 700,000 250,000 550,000 150,000 160,000 .300,000 400,000 600,000 625,000 600,000 700,000 125,000 25,000 .300,000 500.000 500,000 630,000 2,500,000 200,000 105,000 600,000 6,000,000 4,500,000 600,000 400,000 300,000 700,000 260,000 550,000 160,000 160,000 300,000 400,000 500,000 626,000 600,000 700,000 125,000 25,000 .300,000 500,000 500,000 60,000 22,500 300,000 1,000,000 50,000 1,500,000 6.30,000 2,500,000 200,000 105,000 600,000 5,000,000 4,500,000 500,000 400,000 300,000 700,000 250,000 650,000 150,000 160,000 300,000 400,000 600,000 625,000 600,000 700,000 125,000 26,000 300,000 500,000 500,000 60,000 22,600 300,000 1,135,000 60,000 1,500,000 1,500,000 400,000 86,000 630,000 2,500,000 200,000 105,000 500,000 5,000,000 4,500,000 500,000 400,000 300,000 700,000 250,000 650,000 150,000 160,000 300,000 400,000 500,000 625,000 600,000 700,000 126,000 26,000 300,000 600,000 500,000 60,000 22,500 300,000 1,230,000 50,000 1,600,000 1,500,000 400,000 85,000 250,000 25,460 2,500,000 2,500,000 5,000,000 4,600,000 500,000 6,000,000 4,500,000 500,000 300,000 700,000 260,000 660,000 150,000 160,000 300,000 400,000 300,000 700,000 250,000 660,000 160,000 160,000 300,000 400,000 1 625,000 600,000 700,000 126,000 26,000 .300,000 500.000 600,000 50,000 22,500 300,000 1,230,000 60,000 1,500,000 1,500,000 400,000 86,000 250,000 26,450 400,000 162,600 150,000 350,000 200,000 128,000 50,000 34,000 626,000 600,000 700,000 125,000 25,000 300,000 500,000 500,000 50,000 22,500 300,000 1,235,000 50,000 1,500,000 1,500,000 400,000 85,000 250,000 26,450 400,000 162,600 150,000 360,000 200,000 128,000 50,000 .■(4.000 1 ) 1 1 250,000 400,000 162,500 1 1 1 1 1 ( 1 1 1 164,800 164'so6 1 * 300,000 ■ 365,000 76,000 10,000 99,300 39,000 1 1 1 t 556,800 1 1 1 225,000 1 Interest ceased. 248 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND MASSACHUSETTS— Continued. CHARACTER, AND PURPOSE OF ISSUE. Funded debt— Continued. Bonds— Continued. Contingent debt . . Armory buildings Armory buildings Metropolitan sewerage system . Armory buildings Armory buildings Armory buildings Armory buildings Metropolitan parks Metropolitan parks (loan series two) . Metropolitan sewerage system Armory buildings Metropolitan parks Metropolitan sewerage system . Metropolitan sewerage system. Metropolitan water system Armory buildings Metropolitan water system — Metropolitan sewerage system . Metropolitan parks Armory buildings Metropolitan water system Metropolitan parks Metropolitan parks (loan series two) . Metropolitan parks (loan series tw.o) . Metropolitan sewerage system Metropolitan sewerage system Metropolitan water system Metropolitan sewerage system Metropolitan parks Metropolitan parks (loan series two) . Metropolitan sewerage system Metropolitan sewerage system Metropolitan water system Metropolitan parks Metropolitan parks (loan series two) . Date of authorization. Date of maturity. 1888. 1888. 1894. 1894. 1894. 1895. 1895. 1895. 1895. 1895. 1896. 1896. 1888. 1895. 1897. 1897. 1897. 1897. 1897. 1895. 1897. 1898. 1895. Metropolitan sewerage system Metropolitan sewerage system Metropolitan water system Metropolitan parks Metropolitan parks (loan series two) . Metropolitan sewerage system . Metropolitan sewerage system . Armory buildings Metropolitan sewerage system. Metropolitan parks Metropolitan sewerage system. Metropolitan water system Metropolitan water system Armory buildings. Armory buildings. Armory buildings. Armory buildings. Metropolitan sewerage system Metropolitan sewerage system Metropolitan water system Metropolitan parks (loan series two) . Floating debt Temporary loans. 1899. 1899. 1895. 1900. 1900. 1900. 1900. 1888. 1899. 1901. 1901. 1901. 1901. 1918.. 1920.. 19o0., 1920.. 1921. 1922. 1923. 1934. 1934. 19J0. 1925.. 1934.. 1930. . 1935. . 1915. . 1925- . 1935.. 1930.. 19.36.. 1927.. 1935.. 1937., 1936.. 1937.. 1930., 1935. 1938. 1930. 1938. 1938. 1930. 1935. 19.39. 1939. 1939. Rate of interest. 1936., 1939., 19.39., 19,39. 1940. 1888. 1899. 1899. 1901. 1902. 1939.. 1931.. 1940.. 1941., 1936.. 1941., 1941., 1927., 1931. 1932. 1918. 1939. 1940. 1942- 1940. Debt Sinking fund assets 3 3 3 3 3 3 3 3.5 3.5 3 3 3.5 3 3 3.5 3 3.5 3 3.5 3 3.5 3.5 3.6 3.5 3.5 3.5 3.6 3 3.5 3.5 3.5 3.5 3 3 3 3 3 3 3 3 3 3.5 3.5 3 3 3 3.5 3 3 3 3 3.5 3.5 3.5 3.5 (') Debt less sinking fund assets. 1 Not reported. PUBLIC INDEBTEDNESS. 249 TERRITORIES, BY STATES AND TERRITORIES; 1890 TO 1902— Contimipd. MASSACHUSETTS— C'oiitimipd. AMOUNT OUTSTANDING- Deo. 31, 1890. $3,870,000 830, 000 40,000 3, 000, 000 Dec. 31, I Dec. 31, 1891. I 1892. Dec. 31, 1893. Dec. 31, 1894. $4,253,000 $5,401,000 1,000 I $8,040,000 Deo. 31, 1895. $11,090,000 830,000 40, 000 3,368,000 15,000 830,000 40, 000 4,421,000 15,000 95,000 830, 000 40, 000 5,000,000 15,000 95,000 100, 000 830, 000 40, 000 5,000,000 1.5,000 95,000 100, 000 110,000 1,100,000 ■/50,000 500, 000 $17,620,000 .526,920,000 830, 000 40, 000 5,000,000 1.5,000 95, 000 100, 000 110,000 1,100,000 250,000 500, 000 25, 000 200, 000 300, 000 300, 000 2, 225, 000 Vex;. 31, 189S. Dec. 31, 1807. 830, 000 40, 000 5,000,000 16,000 95, 000 100,000 110,000 1,100,000 250, 000 500,000 25,000 200,000 300, 000 600,000 2,226,000 125,000 4, 775, 000 30, 000 1,400,000 830,000 40, 000 5,000,000 15,000 95, 000 100,000 110,000 1,100,000 2.50, 000 ,500, 000 25, 000 200, 000 300, 000 600,000 2,216,000 125,000 4,775,000 30, 000 2,000,000 120, 000 6,000,000 1,400,000 300, 000 500, 000 80, 000 300, 000 Dec. 31, j Dec. 31, 1.S9K. 1889. Dec. 31, 1900. Dec. 31, 1901. Dec. 31, 1902. .,000 537,525,000 839,043,412 S51,!I,5S, 412 $.56,8.55,412 77 X.30,000 40,000 5,0011,000 1,5,000 95,000 100,000 110,000 1,100,000 250,000 .500,000 25, 000 200, 000 300, 000 ,500,000 2,225,000 125,000 4,775,000 30, 000 2,000,000 120, 000 6,000,000 1,400,000 300, 000 500, 000 80, 000 300,000 4, 000, 000 5,000 1,000,000 50,000 215, 000 35,000 830, 000 40,000 5,000,000 I 15,000 I 95,000 I 100,000 110,000 1,100,000 250, 000 500, 000 25, 000 200, 000 300,000 .500, 000 2,225,000 125,000 I 4,775,000 30,000 2,000,000 120,000 \ 6,000,000 1,400,000 ; 300,000 500,000 80,000 ' 300,000 4,000,000 5,000 1,000,000 50, 000 215,000 35, 000 3,000,000 1,025,000 250, 000 25,000 1,000,000 830,000 40,000 5,000,000 15,000 95,000 100,000 110,000 1,100,000 2.50,000 ,500,000 25,000 200, 000 300,000 600, 000 2,225,000 125,000 4,776,000 30,000 I 2,000,000 1:0,000 6,000,000 1,400,000 300,000 .500,000 80,000 300,000 4,000,000 5, 000 1,000,000 .50, 000 215, 000 35,000 3,000,000 1,025,000 250, 000 26, 000 1,000,000 1,000,000 80,000 162, 500 265, 000 10,912 ,s:io,ooo 40, 000 5,000,000 16,000 96, 000 100, 000 110,000 1,100,000 250, 000 .500, 000 25, 000 200, 000 300, 000 500,000 2,225,000 125,000 4,775,000 30,000 2,000,000 120, 000 6,000,000 1,400,000 300, 000 .500, 000 80,000 300, 000 4,000,000 6,000 1,000,000 60, 000 215,000 35, 000 3,000,000 1,025,000 250,000 25,000 1,000,000 1,000,000 80,000 162, 500 265,000 10, 912 125,000 2,000,000 750,000 40,000 6,900,000 3,100,000 1,104,210 8:»,oou 40,000 5,000,000 15,000 95,000 100,000 110,000 1,100,000 250, 000 .500,000 25,000 200, 000 300,000 500,000 2,225,000 125,000 4,776,000 30,000 2,000,000 120, 000 6,000,000 1,400,000 300, 000 500,000 80,000 300,000 4,000,000 5,000 1,000,000 50,000 215,000 36, 000 3,000,000 1,025,000 250,000 25, 000 1,000,000 1,000,000 80,000 162, 500 266,000 10,912 125,000 2,000,000 750,000 40,000 6,900,000 3,100,000 192,000 38, 000 75,000 3,000 14, 000 850,000 3, 500, 000 225,000 31,381,158 21,668,960 27,929,415 19,089,914 29, 277, 415 20,342,372 34,811,415 21,874,202 29,079,766 16,986,533 29,675,229 13,090,474 40,636,729 > 51,563,729 59,786,229 ! 67,456,229 I 66,039,835 13,458,574 ! 13,889,893 ] 15,194,152 1 15,767,138 I 18,223,404 78, 800, 845 16,738,241 84, 268, 735 18, 304, 730 80 81 82 83 84 85 8() 87 89 90 91 92 93 94 95 96 97 98 99 ,00 01 02 .03 04 05 .06 .07 OS 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 25 26 27 28 29 30 31 32 33 8,839,601 8,935,043 12,937,213 12,093,233 16, ,584, 755 27,178,165 I 37,673,836 44,592,077 51,689,091 47,816,431 65,964,005 250 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND MICHIGAN. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Rate of interest. Funded debt . Bonds. Internal improvements War bounty Special debt obligations to public trust funds. To primary school fund To priiTiary school fund To university fund To agricultural college fund. To normal school fund To university deposit fund. . Apr. 15, 1898 ] 1903-1908. i Mar. 10, 187.5 ! Perpetual. Mar. 10, 1875 i Perpetual. Mar. 10, 1875 1 Perpetual . Mar. 10, 1875 Perpetual. Mar. 10, 1875 i Perpetual . Mavll, 1895 Debt Sinking fund assets. Debt less sinking fund assets. MINNKSOTA. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Rate of interest. 1 Total ? 3 Bonds 4 1881 1901 1897 July 1, 1921 4.5 4 3.5 S Revenue and state buildings 1889 fi Refunding 1891 7 Floating debt 8 9 6 4 3 Certificates of indebtedness 18.S9 10 Certificates of indebtedness 1897 11 12 13 14 1899 Debt 1 Sinking fund assets 1 1 Not reported. PUBLIC INDEBTEDNESS 251 TERRTTORIES, By STATES AND TERRITORIES: 1890 TO 1902— Continued. MICHIGAN. AMOUNT OUTSTANDING — June 30, 1891. June 30, 1892. June 30, 1893. June 30, 1894. June 30, 1895. June 30, 1896. June 30, 1897. June 30, 1898. June 30, 1899. June 30, 1900. June 30, 1901. June 30, 1902. June 30. 1903. S5, 425, 527 $5,456,175 85, 634, 464 S5, 677, 947 «5, 718, 287 $5,778,061 $5,821,039 $6,328,818 $6,630,997 S6, 773, 145 Sli, 8.56, 408 $6,916,337 $6,652,603 1 5,425,527 5, 456, 175 5,634,464 6,677,947 5, 718, 237 6,778,061 5,821,039 6,328,818 6,630,997 6,773,145 6,856,408 6,916,337 6, 652, 603 ? 10,993 10,993 10,993 10*993 10,993 10,993 10,993 410,993 510,993 .500,000 416,800 416,300 43,000 3 10,993 10,993 10,993 10,993 10,993 10,993 10,993 10,993 400,000 5,917,826 10,993 600,000 6,120,004 4 500,000 6,273,146 416,800 6,439,608 416,300 6,499,037 43,000 6,609,603 5 5,414,534 5, 445, 182 5,623,471 5,666,954 6, 707, 294 6,767,0(',8 5,810,046 6 3, C07, 704 828,383 618,218 395,606 64,623 3, 650, 776 807,216 522,212 400,235 64,743 3,701,739 811,099 623,907 521,703 65,023 3,737,308 813,367 624,836 525,938 65, 506 3,764,124 818,714 628,207 630, 664 66,686 3,800,613 824,814 628, 497 647,279 65,865 3,815,458 829,069 529,622 669,952 65,945 3,859,739 833, 613 532, 557 625,791 66, 125 3,947,2.32 846,779 633,904 726,844 66,245 3,984,662 868,503 ,534,283 818,944 66,863 4,122,833 877, 676 636,749 832,608 67,843 2,000 4,157,235 886, 781 537,469 847, 669 67,883 2,000 4,193,643 919,365 539,310 886,985 68,300 2,000 I 9 10 11 r? 1 6,425,527 5, 4.iB, 17.) 5,634,464 5,677,947 5,718,287 128,312 5,778,061 5,821,039 6,328,818 2,224 6,630,997 163,6.57 6,773,145 248, 871 6,856,408 288,740 6,915,337 473,312 6,652,603 86,237 13 14 6,425,627 5,4.5;i,173 5, 634, 464 5,677,947 5,589,976 6,778,061 5,821,039 6,326,594 6,477,340 6,. 524, 274 6,567,668 6,442,025 6,666,366 15 MINNE.^OTA. AMOUNT OUTSTANDING— July 31, 1890. July 31, 1891.1 July 31, 1892. July 31, 1893.1 July 31, 1894. July 31, 1895.1 July 31, 1896. July 31, 1897.1 July 31, 1898. July 31, 1899.1 July 31, 1900. July 31, 1901.1 July 31, 1902. S4, 551, 896 82,33.5,013 12, 388, 608 $2,016,450 $1,914,066 $2, 154, 354 $2,120,999 1 4,365,000 2, 154, 000 1,959,000 1,659,000 1,419,000 1,279,000 1, 134, 000 ■> 4,366,000 2,154,000 1,959,000 1,659,000 1,419,000 1,279,000 1,134,000 3 3,966,000 400,000 4 400,000 1,754,000 181,013 300,000 1,659,000 429,608 . 5 1,669,000 367,460 1,419,000 495,066 1,279,000 875,3.54 1,134,000 986,999 6 186,896 7 71,896 115,000 66,013 116,000 314,608 115,000 242, 450 115,000 130, 066 115,000 260,000 110,354 115,000 250,000 400,000 2,154,354 279, 787 86,999 8 9 50,000 850,000 10 11 1 4,561,896 2,125,618 2,336,013 163,273 2,388,60^ 198,987 2,016,460 339,942 1,914,066 2ol,016 2,120,999 365,966 12 13 2,426,378 2, 171, 740 2,189,621 1,676,608 1,663,060 1,874,567 1,755,033 252 WEALTH, DEBT, AND TAXATION. 23 24 Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND MISSISSIPPI. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Funded debt . Bonds past due Funding Revenue deficit Educational and charitable puiposes. Revenue deficit and refunding Revenue deficit Revenue deficit (special loan) Special debt obligations to public trust funds. To common school fund (old account) . To common school fund (distribution) . To Chickasaw school fund To seminary fund To swamp land fund To agricultural college fund To University of Mississippi fund To agricultural and mechanical college fund To Alcorn Agricultural and Mechanical College fund . To industrial institute and college fund 2 I Floating debt. Warrants Matured interest . Mar. 1, 1880.. Mar. 15, 1884. Mar. 18, 1886. Mar. 7, 1888.. Mar. 18, 189R. Mavis, 1897., Mar. 10, 189H. 1907 1918 1906 Julv 10, 1899. Debt Sinking fund assets. Rate of interest. (.') 0) Debt less sinking fund asspts. MISSOU3?!. CHARACTER, -A.ND PURPOSE OF ISSUE. Date of authorization. 1 Total... 2 ' Funded de'it. Bonds. Railroad subsidy State university Northwestern Lunatic Asylum. Funding Refunding bank stock Penitentiary indemnity Refunding 1851-1855 1872 1872 1874 1874 1875 Mar. 31, 1885. Date of maturity. Rate of interest. 1886-1897. 1892 1892 1894 1894 1895 Special debt obligations to public trust funds. To school fund - 1881 To seminary fund i, ■ v ■ ':;,aa ' To school fund - ^ Mar. 31, 1883 . To seminary fund - i ^^^- "^l- 1^83. 1911 1911 1903-1908. 1903-1908. Debt Sinking fund assets Debt less sinking fund assets. 1 Not reported 2 Interest ceased. PUBLIC INDEBTEDNESS. 253 TERRITORIES, BY STATES AND TERRITORIES; 1890 TO 1902— Continued. MISSISSIPPI. AMOUNT OUTSTANDING Dec. 31, 1890. $3,1 ,689 Deo. 31, 1891. $3,462,318 Dee. 31, 1892.1 Dec. 31, 1893.1 Oct. 1, 1894. Oct, 1, 1895. Oct. 1, 1890.1 Oct. 1, 1897.1 $3,241,353 82,234,807; i S2, 766,807 (.lot. 1, 189i). $2, 666, 048 Oct. 1, 1900. $2,903,088 Oct. 1, 1901. 82,886,027 Oct. 1, 1902. 82,877,124 3, 475, 849 3,302,679 3,212,035 2,208,050 1 2,713,783 2,641,001 2,890,557 2,878,126 769, 437 2,937 10,000 153,500 600,000 103.000 ;, 706, 412 817, 646 112,969 853, 998 644,061 150,588 227, 150 16, 108 193, 632 611,137 5,200 500.000 103,000 2,691,642 817,646 89,670 853,289 544,061 169,720 227.150 169,639 12,024 147,615 605,937 606, 937 1,090,937 1,006,899 1,005,899 067,899 2,937 2,899 1,899 500,000 103,000 ,500,000 103.000 2,606,0 817,646 3,986 852, 295 544,001 160,960 227, 150 2,602,113 500,000 103,000 400, OCO 85,000 ,622,846 500,000 103,000 400,000 500,000 103,000 400,000 .500,000 103,000 62,000 1,635,102 1,884,658 :. 210, 227 817,646 852,296 544,001 160,960 866,635 544,061 212, 150 26,132 3,186 20,860 5.897 63,024 49,683 3,341 878, 891 544,061 212, 150 897, 383 926,218 212,150 678,729 I 100 96,296 20,982 4, 065 212, 150 078,729 140,345 96,296 156,489 6,901 8,030 4,501 4,258 2,643 3,684,589 3,462,318! I j 3,241,353 3,234,807 2,706,807 2,666,048 2,903,088 i 2,885,027 023, 399 2.899 i 4 5 I 7 8 500,000 103,000 17,600 2,233,900 212,150 678, 729 141,213 96,296 156,489 19, 826 19, 826 2,877,124 10 11 12 13 14 15 16 , 17 18 19 20 21 23 24 25 26 3,684,589 3,462,318 3,241,353 I 3,234,807 ; 2,766,807, 2,666,048 2,903,088: 2.885,027 2,877,124 MISSOl'RI. AMOUNT OUTSTANDING — 1 1 Dec. 31, Dec. 31, ; Dec. 31, 1890. ! 1891.1 1892. [ Dec. 31, Dec. 31, 1 Dec. 31, 1893.1 1894. ' 1895.1 Dec. 31, 1890. $9,369,839 [ Dec. 31, 1 Dec. 31, 1897.1 1898. Dec. 31, 1899.1 1 Dec. 31, , Dec. 31, 1900. 1901.1 Dec. 31, 1902. $12,213,000 $11,011,958 $10,354,958 $8,035,839 SO. 280. 839 $4,885,839 1 12,213,000 11,011,958 10,354,958 9,369,839 8,035,839 6,280,8.39 1 4,885,839 ■> 8.633,000 6.680.000 6,016,000 5,000,000 3,642,000 1,887,000 487,000 3 659,000 74,000 79,000 617,000 80,000 24,000 7,000,000 3,680,000 659,000 497,000 i 4 5 1 1 6 617,000 80,000 24,000 5,300,000 4,331,968 409,000 1 7 1 1 1 8 24,000 5,086,000 4, 338, 958 9 5,000,000 4,369.839 3,642,000 4, 393, 839 1,887,000 487,000 4,398,839 10 4,393,839 2,909,000 122,000 231,000 418,000 2,909,000 122,000 231,000 1,069,958 2,909,000 122,000 231,000 1,076,968 2,909.000 122,000 231,000 1.107,839 2,909,000 122,000 249,000 1 113,839 2.909 000 2,909,000 122,000 250,000 1.117,839 r^ 122,000 ; 249,000 n 14 1.113,839 15 12,213,000 453, 168 11,011,968 52, 172 10,354,958 286,538 9,309,839 106,997 8,036,839 71,042 1 6.2S0.S.39 ' 4, 885, a39 620,204 16 217,323 17 ai, 769, 832 10,959.786 10.068,420 9.2li2.842 7 964.797 6.063.516 4.365.636 18 3 Reduced to 6 per cent after the fiscal year 1891. * Raised to 6 per cent after the fiscal year 1896. 254 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND MONTANA. CHAEACTER, AND PURPOSE OF ISSUE. Total . . . Funded debt . 10 H 13 14 Agricultural college building. N ormal school building State university building State Capitol building Deaf and dumb asylum building School of mines building Normal school building ("second mortgage bonds") . State university building (bond series number 2) Floating debt. Certificates of indebtedness . Warrants Date of authorization. Mar. 6, 1895.. Mar. 5, 1895.. Mar. 4, 1897.. Mar. 4, 1897.. Mar. 4, 1897.. Mar. 8, 1897.. Mar. 16, 1901 . Mar. 16, 1901 . Date of maturity. Rate of interest. July 1, 1920. July 1, 1920. July 1, 1927. July 1, 1928. July 1, 1927. July 1, 1930. May 1, 1921- May 1, 1931. 0) C) Debt Sinking fund assets. Debt less sinking fund assets. NEBRASKA. CHARACTER, AND PURPOSE OF ISSUE. Total . Funded debt . Bonds. Funding. Date of authorization. Farmers' relief 1891 . Floating debt Warrants Feb. 14, 1877. Date of maturity. Rate of interest. Apr. 1, 1897. Apr. 1, 1896. Debt Sinking fund assets. Debt less sinking fund assets . 1 Not reported. PUBLIC INDEBTEDNESS. 255 TEKRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902-^ontinued. MONTANA. AMOUNT OUTSTANDING— Deo. 31, 1890. Nov. 30, 1891. Nov. 30, 1892. Nov. 30, 1893. Nov. 30, 1894. Nov. 30, 1895. Nov. 30, 1896. Nov. 30, 1897. Nov. 30, 1898. Nov. 30, 1899. Nov. 30, 1900. Nov. 30, 1901. $1,261,310 Nov. 30, 1902. $1,316,262 $175, 190 1145,528 $128,392 $237, 473 $248,511 $417,726 $613,164 $792,258 $833,608 $1,160,959 $1,157,946 1 45,000 140,000 250,000 320,000 640,000 760,000 780,000 820,000 ? 46,000 140,000 260,000 320,000 640,000 760,000 780,000 820,000 3 30,000 16,000 100,000 40,000 100,000 60,000 100,000 100,000 50,000 100,000 70,000 100,000 50,000 100,000 350,000 40,000 100,000 60,000 100,000 360,000 40,000 120,000 100,000 50,000 100,000 350,000 40,000 r2o,ooo 20,000 100,000 .50,000 100,000 .360,000 40,000 120,000 20,000 40,000 495, 252 4 5 6 7 8 i 9 in 1 ' . _ 1 ' ... 11 175,190 145, 628 128, .392 237,473 248,511 372,726 473, 164 542,268 613,608 510,959 397,946 481,310 12 167,569 7,621 1 13 145, 528 128,392 237, 473 248,511 372,726 ° 473, 164 542,258 513,608 610,959 397,946 481,310 495, 252 14 175,190 145, 528 128, 392 237, 473 248,511 417,726 2,499 613, 164 2,469 792,258 13,986 833,608 19,437 1,160,969 40,691 1,167,946 55,969 1,261,310 88,541 1,315,252 111,483 15 16 175,190 145,528 128,392 237,473 248, 511 415,227 610,695 778,272 814, 171 1,110,268 1,101,987 1,172,769 1,203,769 17 NEBRASKA. AMOUNT OUTSTANDING — Nov. 30, 1890. Nov. 30, 1891.1 Nov. 30, 1892. Nov. 30, 1893.' Nov. 30, 1894. Nov. 30, 1895.1 Nov. 30, 1896. $2,464,048 Nov. 30, 1897.1 Nov. 30, 1898. Nov. 30, 1899.1 Nov. 30, 1900. Nov. 30, Nov. 30, 1901.1 1902. $449,267 $1,405,705 $1,188,932 $1,727,570 $1,782,485 $2,006,001 449,267 549,267 649,267 468,267 153, 267 9 449,267 549,267 549, 267 468,267 153,267 3 449,267 449,267 100,000 856, 438 449, 267 100,000 639,665 449,267 153,267 4 19,000 1,996,781 ■ 5 1,574,303 1,782,485 2,00.5.001 6 856, 438 639, 665 1,995,781 1,574,303 1, 782, 485 2,005,001 7 449,267 195,388 1,405,706 196,703 1,188,932 232,049 2,464,048 317, 840 1,727,670 14,223 1,782,485 56, 165 2,006,001 253,879 1.209,002 956, 883 2.146.208 1,713,347 1,726,320 2,006,001 in ^56 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND NEVADA. CHARACTER, ANU PURPOSE OF ISSUE. Date of authorization. Date of maturity. Rate of interest. 1 Total ? Funded debt 1 a Bonds 1 ■ 1 4 5 fi General revenue Reclamation General revenue 1881 1889 1887 1902 1909 1897 1899 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 7 1889. 8 1889 1920 1901 1903 q 1891 in General revenue 1893 11 State university 1893 1903,1904 1915 1905 1906 ^'> 1895 IS General revenue 1895 14 State university 1895 1905 11 State university 1897 1917 . ... ifi 1897 1907,1908 17 State universitv 1899 1909 IS 1901 1921 19 20 5 21 Floating debt <)9 •>■( ! 24 Debt ! ■'1 % NEW HAMPSHIRE. CHARACTER, AND PURPOSE OF ISSUE. Total... Funded debt. Date of authorization. Bonds past due War expense Refunding war bonds. Library Agricultural college . . . 1872. 1879. 1891,; 1893. Special debt obligations to public trust funds To teachers' institute fund 1884. To agricultural college fund 1886. To Fiske legacy To Kimball legacy Date of maturity. Rate of interest. 1892-1905. . . . 1890-1892.... 1911,1913.... .lulV 1,1913. To surplus revenue fund To Benjamin Thompson trust fund To Benjamin Thompson state trust fund. To Hamilton Smith trust fund 1899. Floating debt. Temporary loan Unclaimed savings fund cash Railroad taxes due towns Building and loan association taxes. . . School fund cash due cities and towns. (') Debt Sinking fund assets (') Debt less sinking fund assets. 1 Interest ceased. PUBLIC INDEBTEDNESS. 257 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. NBA' ADA. i Dee. 31, 1890. $566,808 Dec. 31, 1894. 8537,629 AMOUNT Dec. 31, 1895. OUTSTANDING — Dec. 31, Dec. 31, 1896. 1897. Dec. 31, 1891. Dec. 31, 1892. Dec. 31, 1893. Dec. 31, 1898. Dec. 31, 1899. Dec. 31, 1900. Doc. 31, 1901. Dec. 31, 1902. $588,723 1685,122 $683,764 $638,486 $618,433 $675,448 8084,484 8673, 377 .$676,967 $645,210 8642,398 1 560,000 686,000 503,000 569,000 530,000 630,000" 607,000 672,364 667,364 671,739 657,600 633, 100 620, 100 2 180, 000 206,000 183,000 189,000 150,000 260, 000 227,000 2H2,3li4 287, 364 291,739 277,600 2.53, 100 240, 100 3 33,000 1,000 48,000 60, 000 38,000 27,000 21,000 15,000 4 6 31,000 60,000 38, 000 50,000 14,000 60,000 38,000 60,000 6 56,000 38,000 60,000 20,000 10,000 25,000 38,000 50,000 20,000 17,000 25,000 38,000 50,000 20,000 17,000 38, 000 69,000 3,000 7 38, 000 47,000 20,000 17,000 38, 000 64,000 3,000 38,000 47,000 20,000 17,000 38,000 64,000 3,000 23,764 41,600 38,000 35,000 20,000 17,000 35,000 64,000 3,000 23, 764 51,600 38,000 35,000 20,000 17,000 36,000 64,000 3,000 23,764 51,600 4,376 38,000 35,000 20,000 17,000 33,000 64,000 3,000 16,000 61,600 38,000 38,000 8 9 20 000 17,000 32,000 64,000 3,000 12,000 51,600 16,000 17,000 30,000 64,000 3,000 6,000 61,600 10 n n 13 14 15 16 17 1.5,500 380,000 15,500 380,000 IS 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 380,000 19 380,000 6,808 380,000 2,723 380,000 22, 122 380,000 14, 764 380,000 7,629 380,000 8,486 380,000 11,433 380,000 3,084 380,000 17, 120 380,000 1,638 380,000 19, 367 380,000 12,110 380,000 22,298 20 21 1 5,266 2,723 20, 174 1,948 14, 764 3,416 4,213 8,486 11,433 3,084 17,120 1,638 17,852 1,505 12, 110 22,298 22 91 566,808 29,619 588,723 31,994 585, 122 32,626 583, 764 32,222 537,629 4,332 638, 486 23,142 618, 433 3,213 675, 448 28,690 684, 484 21,038 673, 377 36,819 676, 957 29,501 646, 210 18,829 642,398 18,494 24 25 537,189 556,729 652,596 651,542 633,297 616,344 616, 220 646,858 663, 446 636,558 647,456 626,381 623,904 26 NEW HAMP.SHIBT!. AMOUNT OUTSTANDING — May 31, 1891. May 31, 1892. May 31, 1893. May 31, 1894. May 31, 1895. May 31, 1896. May 31 1897. May 31, 1898. May 31, 1899. May 31, 1900. May 31, 1901. May 31, 1902. May 31, 1903 82,577,970 $2,859,031 82,600,869 $2,664,713 $2, 526, 492 $2,394,318 $2,263,405 82,136,741 $2,026,020 $1,912,792 $1,793,794 $1,669,071 $1, 551, 148 1 2,576,984 2,855,896 2,599,042 2,652,761 2,524,699 2,392,302 2,261,209 2, 134, 645 2,022,452 1,903,106 1,779,361 1,650,654 1,629,099 2 2,406,600 2,284,600 2,007,200 2,040,300 1,894,300 1, 740, 400 1,586,800 1,436,800 1,289,800 1,145,300 996,300 839,200 689, 200 3 500 2,206,100 200,000 500 2,009,100 100, 000 175,000 600 1,831,700 500 1,654,800 500 1,608,800 500 1,354,900 600 1.201,300 600 1,051,300 600 904,300 600 769,800 600 609,800 500 453,700 600 303,700 4 5 6 176,000 260,000 135,000 612,461 250,666 136, 000 630,399 250,000 135,000 661,902 57,723 80,000 26,378 6,753 250,000 135,000 674,409 57,868 80,000 26, 378 6,753 2M,000 135, poo 697, 745 266,666 135,000 732, 652 68,669 80,000 26,378 6,753 250,000 136,000 757,806 250,000 136,000 784,061 250,000 135,000 811,464 250,000 135,000 839.899 59,099 ■80,000 26,378 6,753 7 8 170,384 54, 133 80,000 26, 378 6,753 3,120 571,296 591,842 9 56, 121 80,000 26,378 6,753 3,168 393,611 6,366 56,503 80,000 26,378 6,763 3,217 409,262 9,739 57,193 80,000 26,378 6,753 3,266 426, 622 13, 249 57,722 80,000 26,378 6,753 57,949 80,000 26,378 6,753 58,669 80,000 26, 378 6,753 68, 764 80,000 26,378 6,753 68, 949 80,000 26,378 6,763 10 11 12 13 14 442,647 16,899 460,353 20,695 478,767 24,643 497,917 28,748 517,834 33,018 10, 000 3,568 538, 547 37, 459 10,000 9,686 560,089 42,077 10,000 14, 433 582, 493 46,881 10,000 18, 417 606,793 51,876 10,000 22,049 16 16 17 986 3,135 1,817 1,952 1,793 2,016 2,196 2,196 18 100 886 100 1,604 1,181 2.50 100 1,467 100 1,602 100 1,693 100 1,916 100 2,096 100 2,096 100 2,096 1,372 100 1,964 1,372 100 1,961 1,372 100 2,120 1,372 100 2,602 1,372 19 20 21 250 250 6,250 11,000 14, 825 18,076 2,677,970 2,85r,031 2,600,869 2,654,713 2, 626, 492 2, 394, 318 2,263,406 2, 136, 741 2,026,020 1,912,792 1,793,794 1,669,071 1,651,148 24 2,577,970 2,859,031 2,600,869 2,664,713 2,626,492 2,394,318 2, 263, 406 2, 136, 741 2,026,020 1,912,792 1,793,794 1,669,071 1,661,148 26 932—07 17 258 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND NEW JERSEY. CHARACTER, AND PURPOSE OF ISSUE. Total... Funded debt. Bonds War debt . War debt. Special debt obligations to public trust funds. To agricultural college fund Floating debt Revenue loan Date of authorization. Date of maturity. Mar. 24,1863. Apr. 14,1864. 1886-1896. 1896-1902. June 13, 189.5 Rate of interest. (') Debt Sinking fund assets. Debt less sinking fund assets . NEW MEXICO. 10 11 12 13 14 15 16 17 18 19 21 CHARACTER, AND PURPOSE OF ISSUE. Total. 2 I Funded debt. 3 Bonds Date of authorization. Date of maturity. Capitol building Penitentiary building Furnishing capitol building (" capitol contingent bonds") . Current expense Current expense ("provisional indebtedness bonds"). Insane asylum Casual deficit Refunding Penitentiary refunding Territorial institutions New Mexico Military Institute. Insane asylum Capitol rebuilding Capitol rebuilding (second series of bonds) Current expense ("certificates of indebtedness, series A") . Current expense ("certificates of indebtedness, series B ") . 20 Floating debt. Warrants. Mar. 29, 1884. Mar. 14, 1884. Feb. 14, 1887. Feb. 24, 1887. Feb. 8, 1889.. Oct. 1, 1891.. May 1, 1893.. July 1, 1893.. July 1, 1894.. July 1, 1895. . July 1, 1896. . July 1, 1895. . 1904, 1905. 1894, 1895. 1902 1897 May 1, 1895; Nov. 1, 1895. May 1, 1899 Mar. 1, 1899 Mar. 1, 1899 1918. , 1921.. 1923.. 1923. 1924. . 1925. 1925. 1925. 1925. 1929. 1904. 1905. 22 Debt..'. 23 Sinking fund assets. Rate of interest. Debt less sinking fund assets. 1 Not reported. PUBLIC INDEBTEDNESS. 259 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO ] 902~Continu(!d. ^K^^' .ieksky. AMOUNT OUTMTANDINO- Oct. 31, 1890. $1,496,300 Oct. 31, 1891. $996,300 Oct. 31, 1892. Oct. 31, 1893. $933,700 $837, 400 Oct. 31, 1894. $736,400 Oct. 31, .$692,000 Oct. 31, 1896. $026,000 Oct. 31, 1897. Oct. 31, $442,000 $242,000 Oct. 31, 1899. $119,000 Oct. 31, 1900. $119,000 Oct. 31, 1901. $119,000 Oct. 31, 1902. $116,000 10 11 1,096,300 1,096,300 996,300 933,700 837, 400 735, 400 692,000 625,000 996,300 933,700 837, 400 735, 400 593,400 394,000 242,000 119,000 119,000 194, 000 71,000 71,000 71,000 116,000 502,900 593,400 402,900 593,400 340,300 593, 400 244,0l50 593,400 142,000 593, 400 67,000 593, 400 31,600 693, 400 31,600 .394,000 48,000 194,000 48,000 71,000 48,000 71,000 48,000 71,000 48,000 116,000 400,000 31,600 31,600 48,000 1,000 48,000 48,000 116,000 400,000 1,496,300 549,507 946, 793 996,300 933,700 536,699 468,421 837, 400 453,040 384,360 735, 400 441,346 692,000 1 625,000 412,957 I 396,363 279,043 228,637 442,000 353, 360 88,640 242,000 296, 198 119,000 260,613 2 141,613 119,000 207,196 2 88,196 119,000 198, 982 2 79, 982 116,000 172, 550 XEW MEXICO. AMOUNT OUTSTANDING — Mar. 3, 1890. Mar. 2, 1891. Dec. 3, 1892. Mar. -, 1893.1 Dec. 1, 1894. Mar. 2, Feb. 29, 1895.1 1896. Feb. 27, 1897.1 Mar. 5, 1898. Deo. 2, 1899.1 Dec. 1, 1900. Dee. 1, 1901.1 Nov. 30, 1902. $870,000 $866, 433 $832, 587 8929,851 $964,351 $1,068,431 $1,206,100 81,122,200 1 720,000 720,000 739,000 927,700 959, 800 1,066,800 1,205,100 1,122,200 ?. 720,000 720,000 739,000 927,700 959,800 1,066,800 1,205,100 1,122,200 3 200,000 120,000 50,000 150,000 200,000 200,000 120,000 50,000 160,000 200,000 200,000 114,000 50, 000 150,000 200,000 25,000 200,000 37,000 50,000 150,000 200,000 25,000 95, 700 99,000 71,000 200,000 200,000 200,000 196,000 4 5 50,000 1.50,000 200,000 25,000 101,800 102,000 50,000 150,000 200,000 25,000 101,800 104,000 81,000 35, 000 15,000 30, 000 .30,000 1 .50, 000 200,000 25,000 101.800 104,000 81,000 35,000 15,000 30,000 75,000 60,000 98,300 6 150,000 200,000 25,000 101,800 104, 000 7 8 9 10 81 000 ' 81 000 12 35,000 35,000 15,000 30,000 75,000 60,000 21,000 28,400 13 15,000 15 75,000 • 1 1 18 19 150,000 146,433 93,587 2,151 4.551 1 1.631 ''0 150,000 146,433 93,587 2,151 ., 4. .551 1 1.631 '>! 870,000 866, 433 17,579 832,587 5,466 929, 851 4,120 964, 351 l.')0.5 100 1,122,200 123,277 09 S,344 93 870,000 848,854 827, 121 925,731 904, 361 1,068,431 1 . 196, 756 998,923 2 Excess of sinking fund assets over debt. 260 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND XEAN' YORK. LHAHACTEJf, AND PURPOSE OF ISSUE. Total. Funded debt. Bonds. Canal bonds past due . Canals Niagara reservation . . Adirondack park Cahals Canals Canals Adirondack park National guard and public defense . Special debt obligations to Indian triljes Special debt obligations to public trust funds. To college land scrip fund- Debt Sinking fund assets. Date of authorization. Constitution. Constitution. Apr. 30, 1885.. May 8, 1896. . . Mar. 6, 1895-.. Mar. 6, 1895.. Mar. 6, 1895.- Apr. 8, 1897- . July 16, 1898. 1895- Dato of maturity. 1891-1893-.-. 1886-1895...- 1898-1906.--- Jan. 1, 1906- Jan. 1, 1912. Jan. 1, 1913. 1907,1908---. 1902-1S06...- Perpetual- Rate of interest. C) 6 2.5 3 3 3 3 3 3.5 Debt less sinking fund assets. NORTH CAROLINA. CHARACTER, AND PURPOSE OF ISSUE. 9 , 10 i 11 Total. . . Funded debt. Bonds. - - . Railroad subsidy Railroad subsidy and other purposes - Refunding Railroad subsidy - Refunding Refunding State prison debt. State prison farm. 12 Floating debt - 13 Warrants 14 Accounts payable. Date of authorization. Date of maturity. Prior to Mar. 20, 1861 1861-1867 Mar. 10, 1866, to Aug.' 20, 186a Prior to 1860 Mar. 4, 1879 1910. Mar. 11, 14, 1879. Mar. 7, 1899- Mar. 7, 1899. 1919- 1909. 1909- 1.-, Debt 16 Sinking fund assets- Rate of interest. Debt less sinking fund assets. I InliTcst erased. 2 Of this amount, $45,300 is past due and bears no interest. PUBLIC INDEBTEDNESS. 261 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continuod. NEW YORK. AMOUNT OUTSTANDING — Sept. 30, 1890. Sept. 30, 1891. Sept. 30, 1892. Sept. 30, 1893. Sept. 30, 1894. Sept. 30, 1895. Sept. 30, 1890. Sept. .30, 1897. Sept. 30, 1898. Sept. .30, 1899. Sept. 30, 1900. Sept. 30, 1901. Sept. 30, 1902. $10,731,931 54,964,306 52,927,665 $885,855 $123,355 S123, 355 .1811,931 $811,931 .$6,. 576, 931 $10,151,931 $10,996,931 .$10,941,931 $10,886,931 4,964,305 2,927,1)56 885,855 123, 355 123,355 811,931 811,931 6,. 576, 931 10,151,931 10,996,931 10,941,931 10,886,931 10,731,931 4,841,810 2,804,960 763,160 600 660 660 600 5,765,660 9,340,060 10,185,660 10,130,660 10,075,660 9,920,660 660 4,340,950 500,000 660 = 2,404,300 400,000 660 s 462, 600 300,000 C60 660 660 660 660 liliO 660 660 600 660 495,000 1,270,000 4,000,000 440,000 1,270,000 4,000,000 3.230,000 400,000 385,000 1,270,000 4,000,000 3,230,000 400,000 900,000 122,695 688,. 576 330,000 1,270,000 4,000,000 3,230,000 400,000 900,000 122,696 688,576 276, 000 1,270,000 4,000,000 3,230,000 400, 000 900, 000 122, 695 688, .576 220,000 1,270,000 4,000,000 3,2.30,000 ' 400, 000 800, 000 122,695 122,695 122, 695 122, 696 122, 695 122,695 688,576 122,696 688, .576 122, 695 688,676 122,695 688,576 122,695 688,676 688,576 688, .576 688,576 688,576 688,676 688, ,576 688,576 688,576 1 4,964,305 3,163,722 2,927,655 1,913,031 885,855 493, 407 123,355 60, 272 123, 355 61,597 811,931 20, 878 811,931 41,896 6, .576, 931 116,211 10,151,931 1 10,996,931 697,979 1 904,512 10,941,931 1,376,768 10,886,931 1,866,527 10,731,931 2,545,116 16 17 1,800,583 1,014,624 392, 448 63,083 61,758 791,0,53 770,036 6,460,720 9,4.53,9.52 | 10,092,419 9, .565, 173 9,020,404 8,186,815 18 jSrOKTH CAROLINA. AMOUNT OUTSTANDING— Nov. 30, 1890. Nov. 30, 1891.< Nov. 30, 1892. Nov. 30, 1893.' Nov. 30, 1894. Nov. 30, 1895.) Nov. 30, 1896. Nov. 30, 1897. Nov. 30, 1898. Nov. 30, 1899. Nov. 30, 1900. Nov. 30, 1901. Nov. 30, 1902. $6, 754. 928 S7, 709, 293 $6,394,577 $6,381,126 $6,361,630 $6,386,381 $8,400,041 .56,665,774 $8, 580, .Ml SO, 654, 773 7, 703, 100 6,371,770 6,371,770 6,360,770 6,380,770 8,360,770 6,531,770 6,527,770 6,627,770 6, 527, 770 7,703,100 6,371,770 6,371,770 6, 360, 770 6,360,770 8,360,770 6,531,770 8, 527, 770 6,527,770 6,527,770 396, 600 624,000 556, 500 188,000 3,219,100 2,720,000 316,820 36,000 3,298,950 2,720,000 292,970 36,000 3,. 322, 800 2,720,000 255, 070 25.000 3,. 380, 700 2,720,000 255,070 25,000 3,360,700 2,720,000 2.55. 070 25,000 3, 360, 700 2,720,000 235,120 26,000 3, 380, 650 2,720,000 110,000 60,000 34, 004 218,420 22, 000 3,397,350 2,720,000 110,000 60,000 32,571 218.420, 22.000 3, 397, 350 2,720,000 110,000 00,000 27,003 216,620 22,000 3,399,160 2,720,000 110,000 60,000 227,158 6,193 22,807 9,356 860 5,011 39,271 6,094 99 2,172 20,635 9,356 860 5,011 39, 271 34,004 .32.. 571 27,003 227. 1.58 1 . 7,709,293 . . . 6. 394. .577 i 6,381,126 6,361,630 6, 366, 381 6, 400, 041 6,565,774 6, 560, 341 6,5.54,773 6,7.54,928 1 1 7,709,293 1 . . . , . - 8,394,677 |.. 6,381,126 1 6. .361 . 630 6,366,381 6,400,041 6,565,774 6, 560, .341 6,5.54,773 6,7.54.928 3 Of this amount, 5300,500 is past due and bears no interest. ^ Not reported. 262 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND NORTH DAKOTA. 10 11 12 13 14 15 16 17 IS I 19 20 21 ' 22 23 24 CHARACTER, AND PURPOSE OF ISSUE. Total . , Funded debt . Bonds Penitentiary Hospital lor the insane. University University Penitentiary University Hospital for the insane University Refunding penitentiary and hospital for the insane bonds. Extraordinary expenses of state Refunding Funding territorial debt Refunding university bonds Refunding hospital for the insane bonds . Capitol building Refunding penitentiary bonds Refunding university bonds Funding Capitol building warrants Refunding university bonds Refunding penitentiary bonds Penitentiary (twine and cordage loan) . 25 Floating debt. 26 27 28 29 30 31 32 Capitol building warrants Capitol building warrants Constitutional convention warrants General treasury warrants Railroad tax due counties Funding warrants Certificates of indebtedness (penitentiary twine and cordage loan) . Date of authorization. May 1, 1887.. May 1, 1887.. May 1,1887.. May 1, 1883.. July 1, 1885.. July 1, 1885.. May 1, 1884.. May!, 1889.. May 1, 1890. . Apr. 26, 1890. Aug. 1, 1890. . Mar. 20, 1891. 1890 1890. 1893. 1890. 1890. 1897. 1897. 1897. 1901. Date of maturity. 1917. 1902. 1897. . 1903- 1905. 1905. 1904.. 1909. 1920. 1905. 1911. 1921. 1923- 1914.. 1923. . 1915.. 1915. i 1927- I 1927. 1 1927., 1911. Mar. 9, 1889. Apr. 1, 1889. 1890 .i 1894. -•| 1894- 1901. Rate of interest. 45 45 4 6 6 6 4 4 45 4 4 4 (') (') Debt Sinking fund assets Debt less sinking fund assets . OHIO. 12 13 14 15 16 17 18 19 20 t CHARACTER, AND PURPOSE OF ISSUE. Total. Funded debt. Improvement of harbors, etc Refunding 6 per cent canal loan Refunding Current expense (certificate of indebtedness) . Refunding Refunding War loan Special dchl ot)ligations In public tnisl funds. To school fund To swamp land indemnity fund To Virginia Military School fund To United States military school fund. To Western Reserve school fund To Ohio University fund To Ohio State University fund . To ministerial fund Floating (It'bt . Wiiri-iiiit.s. Date of rfbthorization. Date of niaturitv. Rate of interest. 1825 Apr. 17, 1885. Apr. 14, 1888. Apr. 14, 1894- Apr. 14, 1896. Apr. 14, 1896. Apr. 8. 1898.- 1S91-I,H1J9 July 1, 1900- Julv 1, 1896. Julv 1. 1901. Julv 1, 1902. Julv 1. 1903. Perpetual . Mar. 5, 1883 Perpetual. Perpetual - - - Perpetual . Perpetual . Perpetual . Perpetual . Perpetual . Feb. 10, 1871 . Feb. 10, 1871 . Apr. 5, 1889- . 22 Debt 23 1 Sinking fund assets - m Delil less sinking fund i ' Not reported. PUBLIC INDEBTEDNESS. 263 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. NORTH DAKOTA. AMOUNT OUTSTANDING— Oct. 31, 1890. Oct. 31, 1891.1 Oct. 31, 1892. Oct. 31, 1893.1 June 30, 1894. June 30, 1896.' June 30, 1896. June 30, 1897.1 June 30, 1898. June 30, 1899.1 June 30, 1900. June 30, 1901.1 June 30, 1902. $715, 493 $799, 973 $850, 177 $851,025 $845, 792 $1,013,313 $969, 446 1 606,300 732,300 782,300 782,300 845,300 845, .300 787,300 f 606,300 732,300 782,300 782, 300 846, 300 845,300 787,300 3 29,000 163,000 20,000 30,000 14,600 24,000 50,000 22,700 113,000 150,000 29,000 163,000 20,000 30,000 14,600 24,000 60,000 22,700 113,000 160,000 20,000 106,000 29,000 163,000 20,000 29,000 153,000 20,000 4 163,000 153,000 30,000 5 6 7 14, 600 24,000 8 9 in 22,700 113,000 160,000 20,000 106,000 30,000 50,000 50,000 22,700 113,000 150,000 20,000 106,000 30,000 50,000 .90,000 14,600 24,000 22,700 113,000 1.50,000 20,000 106,000 30,000 50,000 50,000 14, 000 24,000 63,000 20,000 29,000 22,700 113,000 160,000 20,000 106,000 30,000 50,000 60,000 14,600 24,000 63,000 20,000 29,000 22, 700 113,000 160,000 20,000 106,000 30,000 50,000 50,000 14,600 24,000 63,000 20,000 29,000 65,000 182, 146 n 1? T3 14 15 16 17 18 10 ">!) ! V 99 91 ''4 109,193 1 67,673 67,877 68,725 492 168,013 9') 8,296 75, 211 % 63,507 63,607 60, 896 97 11,637 2,324 11,725 98 625 3,641 2,029 2,341 7,339 490 5,820 1,100 32, 500 128, 593 22, i46 9<* 492 30 10,000 150,000 31 39 716, 493 799,973 850, 177 851,026 846,792 1,013,313 969, 446 1,116 33 34 1 1 1 716, 493 799,973 860, 177 861.025 845, 792 1,013,313 968,330 3'i OHIO. AMOUNT OUTSTANDING — Nov. 16, 1890. $7,196,826 Nov. 16, 1891. $6,947,358 Nov. 15, 1892. $6, 698, 763 $6,446,0.53 Nov. 16, 1894. S6, 709, 696 Nov. 15, $6, 446, 785 Nov. 16, 1896. Nov. 15, 1897. $6,214,673 $5,978,480 Nov. 15, Nov. 15, Nov. 16, 1900. $5, 421, 451 Nov. 15, 1901. $5,177,324 Nov. 15, 1902. 9,585 7, 151, 528 6,908,244 6,674,678 6,431,626 6, 687, 369 6, 440, 274 6,203,136 1 5,962,256 5,920,381 1,201 '9, 276 6, 167, 1 2,541,666 2, 291, 665 2,041,666 1,791,665 2,041,665 1,791,665 1,641,665 I 1,291,6 1, 241, 665 1,001,665 701,665 201, 665 1,665 2,240,000 300, 000 4, 609, 863 1,990,000 300,000 1,665 1,740,000 300,000 1,665 1,490,000 300,000 1, 666 1,240,000 300,000 .500,000 1,666 990,000 300,000 600,000 1,665 740,000 300,000 500,000 1,665 490,000 300,000 1,665 240,000 300,000 1,665 1,665 1,665 250,000 260,000 2,50,000 250,000 200, 000 4, 616, 679 4,633,013 4, 639, 961 4, 646, 694 4, 648, 609 4,661,471 4, 670, .590 ) 4,678,716 250,000 250,000 200,000 4,i;84,636 250,000 260,000 200,000 4, 697, 611 250,000 200,000 4,716,219 1,665 200,000 4,729,927 3,341,624 23,915 192, 623 120, 272 257, 499 11, 195 543, 763 119, 082 44,297 7, 196, 825 198, 258 6,997,567 3,345,920 23, 916 193, 008 120, 272 2.57, 499 11,902 544, 799 119, 264 39, 114 3,361,274 23,915 193, 423 120, 272 257, 499 12, 190 545,111 119,329 24,086 3, 367, 771 23,915 193, 423 120, 272 257, 499 12,357 , 546,111 119, 613 14, 427 3,371,075 23,916 193, 423 120, 272 257, 499 12, 480 547, 208 119.762 22, 337 3,372 447 i 24,642 193 923 120 272 257 499 12,736 647 305 119,886 1 6 511 3,383,633 25 714 194, 095 120, 272 257, 499 12,779 547, 610 119,969 11, 437 .39, 114 24,085 11,4.37 3,379,904 I 24,742 194,371 120,272 257,499 13.020 547,776 133.000 16,225 16,225 3,383,386 24, 772 194. 854 120.272 2.57, 499 14,000 548, 076 135, a57 15.309 3,385,880 24,772 195, .340 120, 272 257.499 14,039 .5.50, 806 135,928 3, 392, ,595 24, 772 195,. 598 120, 272 2.57,499 14,772 .551,664 140. 439 3,405,335 24, 772 195,698 120, 272 257,499 15, 000 566,588 142. 155 3, 413, 131 24, 772 195, 598 120, 272 257, 499 16, 132 669, 878 142,645 ,993 6,947,368 1,065,706 5,881,652 6, 698, 763 483, 786 6, 214, 977 6, 446, 053 397, 790 6, 048, 263 6, 709, 696 .331, 321 6,, 378, 375 6, 446, 785 265, 177 6,181,6 6,214,673 200, 806 5,978,4 149,7 i, 935, 690 116. 603 6.703.693 77,547 .421.451 207, 328 6,013,767 5.828,729 i 5,820.087 i 5,626,146 ."i. 214, 123 5,177,3i4 204, 317 4,973,007 4.9.39,585 254, 569 4,686,016 2 Interest ceased. 264 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND OKI.AI-IOMA. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Rate of interest. Total Funded debt Bonds 1 University Mar. 16. lsa3_ . 1923 o! Normal sciiool 1893 1893 b Agricultural and meclianical college Floating debt 1923 6 Debt Sinking fund assets. Debt less sinking fund assets. OREGO^f. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Rate of interest. Total . . Funded debt. Soldiers' relief.. . Soldiers' bounty. Modoc War Indian War Oct. 24, 1864. Oct. 24, 1864. Oct. 22, 1874. Oct. 17, 1878. July 1, 1875. .July 1, 1884. 1881 18S3.- Floating debt. General and miscellaneous funds warrants. Matured interest on warrants Swamp land fund warrants Insane asylum fund warrants Debt Sinking fund assets . Debt less sinking fund assets. PEXNSVI^\ AXIA. CHARACTER, AND PURPOSE OF ISSUE. Total . . Funded debt- Bonds Date of authorization. Bonds past due- Refunding Refunding Refunding Refunding Special debt obligations to public trust funds. To agricultural college fund Date of maturity. Mar., 1877. Apr., 1879. June, 1881. June, 1881. 11 I Debt 12 ' Sinking fund assets. Rate of interest. 1902... 5 1904 4 1883-1912 188.3-1912 3.5 4 Debt less sinking fund assets ' Not reported. 2 Interest ceased. PUBLIC INDEBTEDNESS. 265 TERRITORIES, BY STATES AND TERRITORIES; 1890 TO 1902— Continued. OKLAHOMA. AMOUNT OUTSTANDING — June .30, 1901. 8466,220 June 30, 1902. 8466.950 June 30, 1891.1 June 30, 1892.1 June 30, 1893. Mav 1, 1894. Juno 30, 1895. June 30, 1896. 8211,241 June 30. 1807. S238, 138 Juno .30, 1898. $284, 263 June ,30, 1890. 8318, .303 June 30, 1900. 8427.0.54 June 30, 1903. 8.509,706 $27,321 S131,671 S208, 095 1 j 48,000 48,000 48,000 48,000 48, 000 48,000 48, 000 48, 000 48,000 48,000 2 48,000 48, 000 48, 000 48.000 48,000 48,000 48, 000 48,000 18,000 l.-),000 l.'j.OOO 418, 220 48,000 48, 000 3 18.000 15,000 ^ 15, 000 83, 671 18,000 15,000 16,000 160,095 18, 000 15, 000 15,000 163, 241 18,000 15,000 16, 000 190, 138 18, 000 15,000 15, 000 236, 263 18,000 16,000 15,000 270,. 303 18,000 15, 000 15,000 379,054 18,000 15,000 15,000 418, 9.50 18,000 15, 000 15,000 461,766 4 5 :::: 6 27, 321 7 ] 27,321 S3, 071 160,095 163, 2(11 190, 138 236, 263 284, 263 270, 303 .379,054 418,220 418,9.50 461,766 8 27, 321 131, 671 208,095 211,241 1 238,138 318,303 427,054 468, 220 466,960 609, 760 9 k; 1 1 27, 321 131, 671 208,095 211,241 2.38, 138 284,263 318, 303 427,054 466, 220 466, 950 .509, 766 11 OKEGON. AMOUNT OUTSTANDIN G — Dec. 31, 1897.1 Jan. 12, 1891. ,Jan. — , 1892.1 Jan. 9, 1893. Dec. 31, 1893.1 Dec. 31, 1894. Deo. 31, 1895.1 Dee. 31, 1896. .<163.294 Deo. 31, 1898. Dec. 31, 1899.1 Dec. 31, 1900. Dec. 31, 1901.1 Sept. 30, 1902. -51,684 32,500 82,500 $37,426 .$280. 712 8236,267 1 1,014 1,830 1,830 1,830 1,830 1,044 1,044 ? 1,014 1,830 1,830 1,830 1,830 1,044 1,044 3 761 50 203 761 50 .318 701 670 761 50 318 701 670 761 60 318 701 761 60 318 701 35, 695 551 561 4 6 104 389 279, 668 104 389 235,223 6 7 670 61,464 8 477 193 477 193 477 193 477 477 193 34, 925 242,482 266 '36,920 195, 314 969 3 38,940 9 193 10 35,794 26,000 11 \'' 2,500 -=-=- -^ 37. 426 1,684 2,500 63, 294 280, 712 236,267 13 14 1,684 2,500 2,500 63.294 37,425 280,712 236, 267 15 PENX.SYI.VANIA. AMOUNT OUTSTANDING — Nov. 30, 1890. Nov. 30, 1891. Nov. 30, 1892. Nov. 30, 1893. Nov. 30, 1894. Nov. 30, 1895. Nov. 30, 1896. Nov. 30, 1897. Nov. 30, 1898. Nov. 30, 1899. Nov. 30, 1900. Nov. 30, 1901. Nov. 30, 1902. 512,349,920 $9,811,568 88,394,462 $8,288,061 86, 819, 661 86,816,309 $6,815,305 $6, 815, 306 86,816,299 $6,816,299 $6,816,299 86,816,299 $4,806,649 1 12,349,920 9,811,568 8,394,462 8,288,061 6,819,661 6,816,309 6,816,306 6,815.305 6,815,299 6,816.299 6,816.299 6,815,299 4,806,649 2 11,832,920 9,294,568 7,877,462 7,771,061 6,302,661 6,299,309 6,298,306 6,298,305 6,298,299 6,298,299 6,298,299 6,298,299 4,289,649 3 134,220 3,303,100 1,585,800 1,663,500 5, 146, 300 517,000 134,218 1,444,800 1,550,800 1,642,900 4,521,850 517,000 162,612 136,211 1.38, 511 135, 159 134,166 134, 156 134,149 134,149 134,149 134,149 134,149 4 5 1,. 550, 800 1,642,900 4,521,260 517,000 1,471,700 1,642,900 4,521,250 617,000 r 1,642,900 4,521,250 517,000 1,642,900 1 1,642,900 4,521,250 , 4,521,250 517,000 517,000 1,642.000 4,621,250 517,000 1,642,900 4,521,250 617,000 1,642,900 4.521,250 517,000 1.642,900 4,521,260 .517,000 1.642,900 4,521.250 517,000 743,450 3,412,0.50 517.000 7 8 9 517,000 517,000 517,000 517,000 517,000 517,000 ; 517.000 517,000 517,000 517,000 517.000 .517,000 617.000 10 12,349,920 8,143,310 9,811,568 6,928,917 8,-394,462 5,762,453 8,288,061 6,849,7.31 6, 819, 661 4,743,759 6,816,309 4,948,635 6,816,305 5,137,097 6,815,306 6,615,6.39 6,815,299 6,766,400 6,8)5,299 5,729.255 6,816,299 li, 002, 652 6,815,299 6, 294, 956 4. 806, 649 4,417,440 11 12 4,206,610 2,882,651 2,642,009 2, 438, 330 2,075,902 1,867,674 1,678,208 1,299.666 1,048,899 1.086,044 812,647 620, 343 :B9,209 1 13 3 Of this amount, oiily S30,925 bears interest at 8 per cent, the remainder being at G per cent. 266 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND PORTO RICO. [No indebtedness of the insular government.] RHODE ISLAKD. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Rate of interest. 1 Total 7, Funded debt 3 Bonds ^ 4 Military purposes 1893 6 6 3.5 3 S 1894 fi Jan., 1893 May, 1898 7 1938-1941 S q Touro Jewish Synagogue fund in State notes Apr. 26, 1898; June 15, 1898. Jan 10 1903 C^) . 11 Debt 1 1'' Sinking fund assets ... 13 SOUTH CAROLINA. 10 11 , 12 13 14 16 16 17 18 19 20 21 22 23 33 CHARACTER, AND PURPOSE OF ISSUE. Total . 2 Funded debt . Bonds Revolutionary War claims Rebuilding city of Charleston . Railroad subsidy Construction of state capitol. . Construction of state capitol . . Date of authorization. Date of maturity. Dec. 22, 1794... Junel, 1838.... Dec., 1854 Dec, 1853-1855. Dee. 20, 1856... Construction of state capitol i Dec. 21, 1857 Construction of state capitol Dec. 21, 1858 Construction of state capitol Dec. 22, 1859. . . . Construction of state capitol ! Jan. 22, 1861 Funding ! Sept., Dec, 1866. Payment of interest on public debt ] Aug. 26, 1868 Redemption of bills receivable \ Aug. 26, 1868 Funding bills of state bank 1 Sept. 15, 1868 Conversion of state securities , Mar. 23, 1869 Land commission I Mar. 27, 1869 1870 1875-1879. 1871-1881. 1877 1888 1883-1885. 1887-1889. 1882-1886. 1887-1897. 1S,SS. 18*8. Payment of claims due to deficiency of revenues ■ Mar. 22, 1878 1888. Refunding consolidated bonds Dec. 23, 1873; Dec 24, 1878; 1893. ' Dec. 24, 1879. Refunding deficiency bonds and stock ("blue bonds' Redemption of Brown consols Redemption of Brown consols Special debt obligations to public trust funds. To agricultural college funds. To Clemson fund Floating debt . Warrants Temporary loans. Matured interest . . Dec. 24, 1887 July 1, 1928. Dec 24, 1889, 1890 July 1, 1936. Dec. 22, 1892 Jan. 1, 1933. , 1891 Perpetual. Debt Sinking fund assets. Rate of interest. (') (') (') (■) 0) (') (') (') (') (') (') (') (■) 0) (') 4.5 4 4.6 Debt less sinking fund assets. 1 Interest ceased. 2 Not reported. PUBLIC INDEBTEDNP]SS. 267 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. PORTO nico. [No indebtedness of the insular government.] RHODE ISLAND. AMOUNT OUTSTANDING — ^ Dec. 31, 1890. Dec. 31, 1891. Dec. 31, 1892. Deo. 31, 1893. Dec. 31, 1894. Dec. 31, 1895. Dec. 31, Dec. 31, 1896. 1 1897. Dec. 31, 1898. Dec. 31, 1899. Dec, 31, Dee, 31, 1900, 1901, Dec, 31, 1902, $1,334,218 11,335,803 $1,337,419 $753,440 $1,671,951 81,654,440 $1,654,962 j $1,567,468 82,548,271 $2,670,619 $2,642,785 83,157,156 $3,064,280 1 1,283,000 1,283,000 1,283,000 699,000 1,617,000 1,500,000 1,600,000 i 1,500,000 2,300,000 2,300,000 2,300,000 2,978,000 2,978,000 2 1,283,000 1,283,000 1,283,000 699,000 1,617,000 1,500,000 1,600,000 1,500,000 2, .300, 000 2,300,000 2,. 300, 000 2,978,000 2,978,000 3 584,000 699,000 684,000 699,000 584,000 699,000 4 099,000 117,000 1,500,000 !\ 1,500,000 1,500,000 1,500,000 1,600,000 800,000 248,271 1,500,000 800,000 270,619 1, ,500,000 800,000 242,785 1,500,000 1,478,000 179,155 1,500,000 1,478,000 86,280 6 7 51,218 62,803 64,419 54, 440 64,951 54, 440 64,952 57, 458 8 61,218 62,803 54, 419 54, 440 64,951 54,440 54, 952 57,458 58,271 190,000 60,619 210.000 62,785 180,000 64,155 115,000 66,280 20,000 9 10 1,334,218 954,691 1,335,803 1,049,764 1; 337, 419 1,145,891 753,440 1,230,590 1,671,961 90, 668 1,554,440 145,790 1,564,952 183, 516 1,667,458 209,422 2.548,271 256,089 2,570,619 2,542,785 295,752 338,036 3,167,156 389,437 3,064,280 444, 4,52 11 12 379,527 286,039 191,528 3477,160 1,481,283 1,408,650 1,371,436 1,348,036 2,293,182 2,274.8i;7 2,204,749 2,767,718 2,619,868 13 SOUTH CAROLINA. AMOUNT OUTSTANDING— Oct. 31, 1890. Oct, 31, 1891. Oct. 31, 1892. Oct, 31, 1893, Oct. 31, 1894. Oct. 31, 1895. Dec. 31, 1896. Deo. 31, 1897. Dec, 31, 1898. Dec. 31, Dec. 31, Dec. 31, 1899. 1900. 1901. Dec, 31, 1902, $7,'S56,927 $7,249,694 $7,317,926 .57.650,399 $7,070,238 $7,015,164 87,032,869 86,953,376 $6,969,198 86,967,284 ] $6,968,095 $7,009,622 $7,248,087 1 6,992,919 6,962,260 6,931,963 7,046,521 6,870,741 6, 873, 149 6,869,647 0.,«0.507 6,844,946 6,844,968 ! 6,845,777 6,846,082 6, 846, 882 2 6,801,119 6,770,460 6,740,163 6, 854, 721 6, 620, 402 6, 622, 810 6,619,308 6,600,168 6,694,607 6,594,629 6,596,438 6,595,743 6, 696, 643 3 488 4,448 39,000 126,000 3,190 1,412 430 1,531 1,030 4,850 128,000 13,000 26, 430 29,600 10,000 760 6,010,930 400,000 488 4,448 39,000 126,000 3,190 1,412 430 1,531 1,030 4,860 128,000 i3,eoo 24,460 29,600 10,000 718 6,952,916 400,000 29,397 488 4,448 38,000 126,000 3,190 1,412 430 1,531 1,030 4,860 128,000 13,000 17,450 23.600 10,000 718 5,932,289 400,000 33, 727 488 4,448 38,000 126,000 3,190 1,412 430 461 1,030 4,660 127,000 13,000 17,200 23, 600 10,000 657 681,077 400,000 122 6,401,956 191,800 288 4,448 38,000 126,000 3,190 1,412 430 461 1,030 4,660 127,000 13,000 9,200 19,600 10, 000 22 332,991 400,000 288 4,448 37,000 127,000 3,190 1,412 430 461 1,030 4,650 126,000 13,000 7,700 18,600 10,000 22 331,095 400,000 288 4,448 37,000 127,000 3,190 1,412 430 461 1,030 4,650 126,000 13,000 6,700 18,600 10,000 15 316,776 400,000 288 4,448 37,000 127,000 3,190 1,412 430 461 1,030 4,160 125,000 13,000 4,700 18,600 10,000 16 277,807 400,000 288 4,448 .37,000 127,000 3,190 1,412 430 461 1,030 3,650 125,000 13,000 4,700 18,600 10, 000 15 270,779 400,000 288 4,448 37,000 127,000 3,190 1,412 430 461 1,030 3,650 125,000 13,000 4,700 18,600 10,000 16 270,779 400.000 288 4,448 37,000 127,000 3,190 1,412 430 461 1,030 3,650 122,000 8,000 2,700 17,600 10.000 15 268, 779 400,000 288 4,448 37,000 127,000 3,190 1,412 430 461 1,030 3,650 122,000 6,000 2,700 17,600 10, 000 16 268, 779 400,000 288 4,448 37,000 127,000 3,190 1,412 430 461 1,030 3,650 122,000 6,000 2,700 12,600 10,000 16 268,779 400,000 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 9? 5,528,680 ! 5,537,484 250,339 j 260,. 339 5, 550, 308 250, 339 6.571,637 250,339 5,573,604 250,339 6, 596, 640 250,339 ■>? 191,800 191,800 191,800 250,339 250,. 3.39 260,339 24 191,800 191,800 191,800 191,800 191,800 191,800 58,639 58,539 199,497 142,005 191,800 58,639 163,222 191,800 58, 639 102,809 191,800 191.800 191,800 191,800 ' 191,800 58,5.39 1 58,539 .58. .5.30 25 •16 364,008 287,334 385,963 503,878 124,2,52 ^ 122,316 122.318 163,440 401,205 27 41,803 50,000 272,205 14,644 800 271,890 6,866 4,956 105,000 393,922 17,464 60,000 1.32,033 4,922 3,029 50,000 110, 193 2,106 10,891 20,000 93, 361 9,890 12,026 12,547 59, 576 91,318 14, 182 296,863 90, 170 28 ■'9 379, 097 137,083 100,763 112,426 110,292 30 7,356,927 39,3.37 7,249,594 31,010 7,317,926 36,861 7,550,399 42,902 7, 070, 2,38 93,8.39 7,015,154 189,690 7,0.32,869 258,000 6,953,376 308,402 6,!in9,);K 1 0,967,284 342,, SO,-) 391.088 6, 968, 095 439, 840 7,009,622 469.913 7,248,087 617,648 31 32 7,317,590 7, 218, 584 7,281,065 7, 607. 497 6,976,399 6, 825, 464 6,774,869 6,644,974 6,626,303 6,576,196 6,528,265 6,639,609 6, 730, 439 33 ' Excess of sinking fund assets over debt. 268 WEALTH, DEBT, AND TAXATION. 10 11 12 13 14 1.5 16 17 18 19 20 21 22 23 30 31 32 33 34 35 37 38- 39 40 41 Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND SOUTH DAKOTA. CHARACTER, AND PURPOSE OF ISSUE. 2 Funded debt. I 3 Bonds... Agricultural college at Brookings . Agricultural college at Brookings . Agricultural college at Brookings. Agricultural college at Brookings . Agricultural college at Brookings . Agricultural college at Brookings Agricultural college at Brookings Construction of school for deaf-mutes Dormitory for school for deaf-mutes Construction of main building of university. Furnishing main building of university Completion of Madison Normal School Construction of school of mines at Rapid City . Refunding 6 per cent bonds of 1881 Dakota Reform School, at Plankinton Deaf-mute school at Sioux Falls School of mines at Rapid City Normal school at Spearfish Normal school at Madison Dakota Hospital for Insane, at Yankton. University of Dakota, at Vermilion Penitentiary at Sioux Falls Construction of soldiers' home at Hot Springs . Refunding bonds of 1883 Casual deficits and failure in revenue Share of indebtedness of territory of Dakota Refunding indebtedness of territory of Dakota. Refunding indebtedness of territory of Dakota . Share of indebtedness of territory of Dakota . . . . Refunding indebtedness of territory of Dakota . Refunding indebtedness of territory of Dakota . To meet deficiency in school fund Floating debt . Warrants Warrants Revenue warrants . Revenue warrants . Revenue warrants . Debt Sinking fund assets. Date of authorization. Nov. 20, 1883. Dec. 31, 1883.. Apr. 22, 1884.. Sept. 18, 1884. Dee. 6, 1884... July 1, 1885.. May 1, 1887.. May 1, 1883.. July 1, 1885.. May 1, 1883.. May 1, 1885. . July 1, 1885.. July 1, 1885. . May 1, 1887.. May 1, 1887.- May 1, 1887.. May 1, 1887. . May 1, 1887.. May 1, 1887. . May 1, 1887. . May 1, 1887.. May 1, 1887.. May 1, 1889. . Sept. 16, 1889 Mar. 1, 1890.. Mar. 1, 1890.. July 1, 1890.. July 1, 1890. . Jan. 1.5, 1891. Jan. 1, 1892.. Nov. 1, 1892. Apr. 1, 1895., Date of maturity. Nov. 20, 1903. Dec.'Sl, 1903.. Apr, 22, 1904. Sept. 18, 1904. Dec. 6, 1904... July 1, 1905. May 1, 1907. May 1, 1903. July 1, 1905 . May 1, 1903. May 1, 1905. July 1, 1905. July 1, 1905. May 1, 1907. May 1, 1907. May 1, 1907. May 1, 1907. May 1, 1897. May 1, 1902. May 1, 1907. May 1, 1907. . . May 1, 1907. . . May 1, 1909. . . Sept. 16, 1909. Mar. 1, 1910.. Mar. 1, 1910.. July 1, 1910.. July 1, 1910. . Jan. 16, 1911. Jan. 1, 1912.. Nov. 1, 1912. Apr. 1, 1905.. Apr. 15,1904.. Apr. 15, 1904. May 20, 1904. Rate of interest. 6 4.5 5 4.5 4.5 4..". 4.5 I 4 4 3.5 4 4 4 3.5 4.5 7 4 4.5 4.6 Debt less sinking fund assets. PUBLIC INDEBTEDNESS. 269 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. SOUTH DAKOTA. AMOUNT OUTSTANDING— Nov. 30, 1890. June 30, < 1892. June 30, 1893. June 30, 1894. June 30, 1895. June 30, 1896. June 30, 1897. June 30, 1898. June 30, 1899. June 30, 1900. June 30, ' 1901. June 30, 1902. $677, 500 June 30, 1903. 1871,595 SI, 175, 200 51,040,200 $1,040,200 31,662,800 $1,388,200 $1,086,600 $861,600 $708, 300 $613,300 $863,300 $504,000 1 860,200 1,040,200 1,040,200 1,040,200 1,138,200 1; 138, 200 1,011,600 8«1,600 708, 300 613,300 613,300 427,. 500 289,000 2 860, 200 1,040,200 1,040,200 1,040,200 1,138,200 1,138,200 1,011,600 861,600 708, 300 613,308 613,300 427,500 289,000 3 10,000 10,000 2,000 500 500 20,000 54,600 12,000 16.000 30,000 15,000 13,600 10,000 90,000 30,000 23,000 23,000 25,000 35,800 92,500 30,000 14,300 45,000 107,500 100,000 50,000 10,000 10,000 2,000 500 600 20,000 54,500 12,000 16.000 30,000 15,000 13,600 10,000 90,000 30,000 23,000 23,000 26,000 36,800 92,500 30,000 14,300 46,000 107, ,600 100,000 50,000 135,000 25,000 20,000 10,000 10,000 2,000 600 500 20,000 54,600 12,000 16,000 30,000 10,000 10,000 2,000 600 500 20.000 54, 500 12,000 16,000 30,000 10,000 10,000 2,000 500 500 20,000 54, 500 12,000 16,000 30,000 10,000 10,000 2,000 500 500 20,000 54,500 12,000 16,000 30,000 10,000 10,000 2,000 500 500 fj 1 7 8 54,500 54,500 54,500 64,600 54, 500 64, 600 64,500 10 / 12 13 1 14 13,600 10,000 90,000 30,000 23,000 23,000 25,000 36,800 13,600 10,000 90,000 30,000 23,000 23,000 25,000 36,800 13,600 10,000 90,000 30,000 23,000 23,000 26,000 35,800 13,600 10,000 90,000 30,000 23,000 23,000 25,000 35,800 16 90,000 30,000 23,000 23,000 39,000 17 18 19 ■"n 35,800 35,800 36,800 35,800 35, 800 ot 23 30,000 14,300 45,000 107, 500 100,000 60,000 135,000 25,000 20,000 15,000 92, 500 30,000 14,300 45,000 107,500 100,000 50,000 135,000 25,000 20,000 15,000 92,500 30,000 14,300 46,000 107,500 100,000 60,000 136,000 25,000 20,000 15,000 92,500 98,000 424,600 30,000 14,300 45,000 107,500 100,000 50,000 135,000 25,000 20,000 15,000 92,500 98,000 260,000 30,000 14,300 46,000 107, 500 100,000 50,000 136,000 26,000 20,000 16,000 92,600 98,000 76,000 30,000 14,300 45,000 107,500 100,000 50,000 135,000 25,000 20,000 15 000 92,500 98,000 30,000 30,000 30,000 30,000 30,000 24 25 45,000 107, 500 45,000 107,500 45,000 107,600 45,000 107,500 45,000 107,600 26 27 ■'8 50, 000 135, 000 25,000 20,000 15, 000 92,500 98,000 29 136,000 135,000 31 32 15,000 92, 600 98,000 15,000 92,600 98,000 260,000 92,600 98,000 260,000 34 35 36 52,000 215,000 11,396 135,000 1,236 10, 160 135,000 424,600 260,000 76,000 250, 000 250,000 37 38 39 40 41 50,666 150,000 15,000 ^ 1 [ 1 I 871,595 1,175,200 22,661 1,040,200 41,583 1,040,200 39,326 1,562,800 25, 362 1,388,200 67,931 1,086,600 84,904 861,600 159, 858 708, 300 126,528 613,300 72,489 863,300 110, 429 677, 500 74,381 504,000 46, 737 42 43 871,595 1,152,539 998,617 1,000,874 1, 537, 438 1,320,269 1,001,696 701,742 581,772 640,811 752,871 603, 119 457, 263 1 44 270 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND TENNESSEE. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. • Bate of interest. 1 Total 2 Funded debt 3 Bond s 4 Purchase ot railroad material from United States June 24, 1866 1868 - - 7.3 6 6 5 3 m m 4 4.5 4.5 5 Old bonds held by charitable and educational institutions Mar. 17, 1873 Tulv 1 1914 fi Refunding (new settlement bonds) Mar. 20, 1883 . . 7 Mar. 20, 1883 8 Refunding (new settlement bonds) Mar. 20, 1883 Tulv 1 1913 H Estimated amount of old bonds I'efundable at 3 per cent 10 Estimated amount of old bonds refundable at' 5 per cent 11 Estimated amount of old bonds refundable at 6 per cent 1? Refunding (redemption bonds of 1891) Mar. 30, 1891 Oct 1 1907 13 Refunding (redemption bonds of 1893) Apr. 10, 1893 . . 14 15 Special debt obligations to religious and private educational institutions 16 Apr. 6, 1881 .... 6 6 17 Certificates of indebtedness for redemption of old state bonds Apr. 6, 1881... Option of state 18 1<> To permanent school fund 1873 6 6 'n Apr. 6, 1881 ?i 99 Certificates of indebtedness 93 Warrants 94 Debt 9^ 9fi TEXAS. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Total - Funded debt . Frontier defense . . . Revenue deficiency . Funding Funding Refunding Rate of interest. Refunding and deficiency in revenue. Refunding and deficiency in revenue . Revenue deficiency Refunding frontier defense bonds Refunding past due bonds Refunding past due bonds Floating debt . Treasury notes issued to escheated estates fund . State revenue fund warrants Treasury notes issued to state revenue fund Aug. 5, 1870 , 1910. Dec. 2, 1871 1892. May 2, 1871 1891. Mar. 4, 1874 i 1904. July 6, 1876 1906. Apr. 21, 1879. Apr. 21, 1879 . Feb. 13, 1885. Apr. r,, 1889.. May 2, 1893.. May 2, 1893.. 1S!19. 1909. 1919 Option of state. 1933 Debt Sinking fimd assets . Debt less sinking fund assets . 1 Not reported. PUBLIC INDEBTEDNESS. 271 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. TENNES.SEE. AMOUNT OUTSTANDING— Dec. 20, 1900, $18,919,693 1 Deo. 20, 1890. Deo. 20, 1891.1 Dec. 20, 1892. Dec. 20, 1893.1 Dec. 20, 1894. Dec. 20, 1896.1 Deo. 20, 1896. Dec. 20, 1897.1 Doc. 20, 1898. Dec. 20, 1899.1 Ucc, 20, 1901.1 Dec. 20, 1902. $17,984,468 $19,695,974 $19,620,042 $18,997,732 319,050,212 $19,169,018 J 19,545,408 19,452,708 18,891,300 18,924,400 18,967,700 18, 786, 100 17,8.58,800 2 16,405,908 16,313,208 15,751,800 15,784,900 15,813,200 1,5,631,600 14, 704, .300 3 453,808 49,000 951,000 477,900 13,201,700 914,600 270,000 88,000 453,808 49,000 963,900 500,200 13,543,800 479, 500 250,000 73,000 1 49,000 49,000 34,000 34, 000 34,000 ,5 7 13,633,800 13,666,900 13,710,200 13,528,600 12,601,300 9 11 469,000 1,000,000 600,000 231,000 469,000 1,000,000 600,000 231,000 469,000 1,000,000 600,000 246,000 469,000 1,000,000 600,000 246,000 469,000 1,000,000 600,000 246,000 12 14 231,000 231,000 20,000 211, 000 2,908,500 20,000 211,000 2,908,500 20,000 211,000 2,908,600 20,000 211,000 2,908,600 20,000 226,000 2, 908, .500 20,000 226,000 2,908,500 20,000 226,000 2,908,500 IB 2, 512, 500 396,000 150,566 2,512,500 396,000 167,334 2, 612, 600 396,000 106,432 2,512,500 396,000 125,812 2,612,500 396,000 201,318 2,512,600 396,000 133,693 2, 612, .500 396,000 125,668 19 20 21 40,602 109,964 43,230 124, 104 106, 432 126,812 201,318 133, 593 126,668 19,695,974 19,620,042 18,997,732 19,060,212 19,169,018 18,919,693 17,984,468 24 •>5 19,695,974 19,620,042 18,997,732 19,060,212 19,169,018 18,919,693 17,984,468 TEXAS. AMOUNT OUTSTANDI NG — Aug. 31, 1890. Aug. 31, 1891. Aug. 31, 1892. Aug. 31, 1893. Aug. 31, 1894. Aug. 31, 1895. Aug. 31, 1896. Aug. 31, 1897. Aug. 31, 1898. Aug. 31, 1899. Aug, 31, 1900. Aug. 31, 1901, Aug, 31, 1902. 34,238,105 $4,239,877 $3,996,877 ■$3,994,177 $4,444,718 $4, 752, 626 $4,062,043 $3,992,405 $3,992,405 $3,994,236 $3,993,969 $3,993,252 $3,993,119 1 4, 237, 730 4,237,730 3,994,730 3,992 030 3,992,030 3,992,030 3,992,030 3,992,030 3,992,030 3, 989, 445 3,989,400 3,989,400 3,989,400 2 4,237,730 4,237,730 3,994,730 3,992,030 3,992,030 3,992,030 3,992,030 3,992,030 3,992,030 3,989,445 3,989,400 3,989,400 3,989,400 3 499,000 467,000 65, 200 288,000 1,647,000 2,630 1,068,900 200,000 298, 000 467,000 65,200 288,000 1,647,000 2,630 1,068,900 200,000 201,000 298,000 263,000 26,200 288,000 1,647,000 2,630 1,068,900 200,000 201,000 298,000 261,000 25, 600 288,000 1,647,000 2,630 1,068,900 200,000 201, 000 298, 000 298,000 298,000 298,000 298,000 298,000 298,000 298,000 298,000 4 5 288,000 1,647,000 2,630 1,068,900 288,000 1,647,000 2,630 1,068,900 288,000 1,647,000 2,630 1,068,900 288,000 1,647,000 2,630 1,068,900 288, 000 1,647,000 2,630 1,068,900 288,000 1,647,000 45 1,068,900 288, 000 1,647,000 288,000 1,647,000 288,666 1,647,000 7 8 1,068,900 1,068,900 1,068,900 10 201,000 152, 000 334,500 452,688 201,000 152, 000 334,500 760, 496 201,000 1.52,000 334,500 70, 013 201,000 15'',000 334,500 376 201,000 152,000 334,500 375 201,000 1.52,000 334,500 4,791 201,000 152,000 334,500 4,,jfi9 201,000 152,000 334,500 3,852 201,000 152,000 334, 600 3,719 12 13 14 375 2,147 2,147 2,147 15 375 2,147 2,147 2,147 375 452,313 376 760, 121 375 69,638 375 376 1,255 1,167 1,079 991 16 3,536 ; 3,402 2,773 2,728 18 4,238,105 4,239,877 3,996,877 3,994,177 4,444,718 4, 752, 526 4,062,043 3,992,405 3,992,405 3,994,236 3,993,969 3,993,2.52 3,993,119 19 ■'0 1 4,238,105 4,239,877 3,996,877 3,994,177 4, 444, 718 4, 752, 526 4,062,043 3,992,405 3,992,405 3,994,236 3,993,969 3, 993, 252 3,993,119 21 ^Interest ceased. 272 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND UTAH, CHARACTEU, AND PURPOSE OF ISSUE. Date of authorization. Date otmaturity. Rate of interest. 1 Total 2 Funded debt '. 3 Bonds ■ 4 Piililic bnildings 1888 5 6 5 4 3.6 3.25 5 Public buildings 1890 1910 fi Public buildings 1892 July 2 1912 7 Funding and refunding 1896 Julv 2 1916 S Refunding territorial bonds, issue of 188S 1898 SeBt 1 1918 9 Refunding territorial bonds, issue of 1890 1900 in Special debt obligations to public trust funds 11 Tn nnivpTsity land fund 1899 1^02-1909 5 n Floating debt 13 14 15 16 W Debt VERMONT. CHARACTEH, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Rate of interest. 1 Total ? Fn-ndpd debt 3 4 Tn fl.grimiltnrfll pollpgp, fnnd 1888 June 1 1910 6 6 1884 6 3 3.5 and 4 0) S q Warrants .... 10 Debt 11 l"" 1 Not reported. PUBLIC INDEBTEDNESS. 273 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. UTAH. AMOUNT OUTSTANDING— Dec. 31, 1890. $450,000 450,000 Dec. 31, $450,000 450,000 Deo. 31, 1892. $700,000 700,000 Dec. 31, $821,868 700,000 Dec. 31, 1894. $700,000 700,000 Dec. 31, 1895. 700,000 Doc. 31, 1896. $1,002,829 900, 000 Dec. 31, 1897. $972,200 900,000 Doc. 31, 1898. De«, 31, 1899. $917,118 900, 000 900,000 Dec. 31, 1900. Dec. 31, 1901. Dec. 31, 1902. 1,000,000 1,000,000 I 950,000 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 4,50, 000 450,000 700,000 700,000 700,000 700,000 900,000 900,000 1,000 900,000 900,000 900,000 150, 000 300,000 150,000 300,000 150,000 300,000 250,000 150, 000 300,000 250, 000 150,000 300,000 250,000 150, 000 300,000 250,000 150,000 300,000 250,000 200,000 150,000 300,000 250,000 200,000 300,000 250,000 200, 000 150, 000 300,000 2.50,000 200,000 150,000 250, 000 200, 000 150, 000 300,000 100,000 250,000 200,000 150,000 300,000 100,000 250,000 200,000 150,000 300,000 50,000 121,868 201,435 72,200 32, 086 17,118 100, 000 25, 871 100,000 14,702 50,000 24, 492 121,808 201, 435 72, 200 32,086 17,118 25, 871 14,702 4.50. 000 450,000 821,868 700,000 901,435 1,002,829 972.200 932, (] 917,118 1,025,871 1,014,702 974, 492 450,000 821,868 700,000 901,435 1,002,8 932,086 917,118 1,025,871 1,014,702 974, 492 VERMONT. AMOUNT OUTSTANDING — Juno 30. 1891. June 30, 1892. June 30, 1893. Juno 30, 1894. Juno 30, 1895. Juno 30, 1896. Juno 30, 1897. Juno 30, 1898. June 30, 1899. Juno 30, 1900. June 30, 1901. June 30, 1902. Juno 30, 1903. $521,976 $361,044 $361,044 $361,014 $386,014 $411,014 $531,014 $506,014 $691,014 $361,014 $453, 178 $391,816 $362,946 1 346,631 346, 631 346,631 346,631 346,631 346,631 346,631 346, 631 346,631 346,631 346,631 346, 631 346, 631 2 346,631 346, 631 346, 631 346, 631 346, 631 346, 631 346, 631 346, 631 346, 631 346, 631 346,631 346,631 346,631 3 135, 500 211,131 175,345 135,600 211,131 14,413 135,500 211, 131 14,413 135, 500 211, 131 14,383 135,500 211,131 39,383 135,500 211,131 64,383 135,500 211,131 184,383 135,500 211,131 159,383 135,500 211,131 344,383 135, 500 211,131 14,383 135, 500 211,131 106,547 135,600 211, 131 45,185 135,500 211,131 16,315 4 5 6 21,345 154,000 14, 413 14, 413 14,383 14,383 25,000 14,383 50,000 14,383 170,000 14,383 145,000 14,383 330,000 14, 383 6,547 100,000 2,702 2,702 10,000 3,613 7 S 42,483 q 521,976 361,044 361,044 361,014 386, 014 411,014 531,014 506,014 691,014 361,014 453, 178 391,816 362,946 10 11 521,976 361,044 361,044 361,014 386,014 411,014 531,014 506,014 691,014 361,014 453, 178 391,816 362,946 12 932—07 18 274 WEALTH, DEBT, AND TAXATION. Table 69.— DETAILED EXHIBIT OF THE INDEBTEDNESS OF STATES AND VIRGINIA. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Rate of interest. Funded debt. Public improvements ("dollar bonds") i... Public improvements ("sterling bonds") i. Refunding ("consols ") Refunding (' ' Peeler bonds ") Refunding ("ten-forty bonds") Refunding ("Riddleberger bonds") 3 Refunding (' 'century bonds ") Special debt obligations to private schools and colleges. Special debt obligations to public trust funds To Virginia Agricultural and Mechanical College fund. To Hampton Normal and Agricultural Institute fund. To Dawson fund To University of Virginia fund To Virginia Jtfilitary Institute fund To Miller Manual Labor School fund Floating debt Matured interest . Prior to Apr. 17, 1861 Prior to .\pr. 17, 1861 Mar. 30, 1871 Mar. 30, 1871; Mar. 7, 1872. Mar. 28, 1879 Feb. 14, 1882; Nov. 29, 1884. Feb. 20, 1893 Feb. 23, 1892; June 15, 1894. July 1, 1932. July 1, 1991 . Option of state. Feb. 26, 1877. Feb. 26, 1877. Feb. 23, 1892. Feb. 23, 1892. Feb. 23, 1892. Feb. 23, 1892. 3 and 5 3 2 and 3 Debt Sinking fund assets. Debt less sinking fund assets . WASHINGTON. CHARACTER, AND PURPOSE OF ISSUE. Date of authorization. Date of maturity. Rate of interest. 1 Total . 2 Funded debt 3 ! Bonds 4 Funding territorial debt 5 Special debt obligations to public trust funds . To permanent school fund Floating debt Warrants Certificates of indebtedness . Feb. 26, 1890 Apr. 1. 1905 Mar. 8, 1899 Mar. 27, 1890. (') 3.5 no Debt Sinking fund assets. Debt less sinking fund assets. 1 Exclusive of West Virginia's share. 2 Interest ceased, as this debt is refundable into "century bonds." 3 Reported by census of 1890 in four parts. PT'BLK! INDEBTEDNESS. 275 TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. .V.MOIINT 28, 158 13 133,273 14 1 102,500 9,000 21,773 914,778 Ti 16 17 478,765 434,763 448,479 469, 457 IS 61,096 17,536 410,133 649 10,793 423,421 549 7,248 440,682 649 7,456 451,462 962 10,293 903.523 19 90 91 RECAPITULATION 1,395,368 1,640,933 1,619,980 1,685,472 2,241,004 99 580,000 51,096 322,050 17,536 680,000 549 391,650 10,793 613,000 649 612,235 7,248 1,113,500 549 1,221,000 962 9? 94 95 7,456 10,293 9,000 999,749 96 97 424, 686 657,941 486,948 463,967 98 CALIFORNIA. CASH AND SECURITIES ON HAND — June 30, 1894. June 30, 1896.1 June 30, 1896. June 30, 1897.1 June 30, 1898. June 30, 1899.1 June 30, 1900. June 30, 1901.1 June 30, 1902. June 30, 1903. $7,549,662 $9,990,206 $8,988,134 $9,903,430 $9,868,620 $8,683,081 1 211, 482 329,307 406,399 316, 579 370,289 419,630 9 120,000 209, 307 3,963,200 170,000 236,399 4,046,966 210,000 106, 579 4,362,468 260,000 110,289 4,633,678 260,000 169, 630 4,907,913 3 211,482 3, 870, 317 4 5 1,526,500 2,306,900 36,917 1,017,250 1,626,500 2, 262, 300 164,400 938,642 1,726,600 2, 109, 200 210,266 890, 663 1,726,500 2,062,200 673,768 859,750 1,726,600 1,800,700 1,106,478 853,780 1,726,600 6 1,900,700 7 1,280,713 8 I 853,780 ' 9 751,000 79,760 186,500 751,000 79,750 105,600 2,392 • 20,000 751,000 79, 750 47,500 12, 413 20,000 751,000 79,750 29,000 751, 000 79,760 23,000 30 20,000 761,000 79,760 23,000 30 20,000 10 11 19 13 20,000 20,000 14 15 20,000 15,796 20,000 16,049 20,000 19,127 20.000 19,816 20,000 44,627 20,000 44, 244 16 13,000 2,796 2,414,817 13,000 3,049 4,733,008 13,000 6,127 3, 605, 979 13.000 0,816 4, 335, 828 13,000 31,627 3,946,246 13,000 31,244 2,437,614 17 18 19 2,414,817 4, 733, 008 3,606,979 4, 335, 828 3,946,246 2,437,614 20 RECAPITULATION. 7,549,662 9,990,206 8,988,134 9,903,430 9, 868, 620 8,683,081 21 2,277,500 79, 760 2,277,500 79, 750 120,000 2, 477, .500 79,750 170,000 2,189,700 4,071,184 2,477,500 79,760 210,000 2,114,200 6,021,980 2, 477, 500 79,760 260,000 1,866,700 2,477,500 22 79,750 260,000 1,966,700 3,909,131 ?3 94 2,626,400 2,400,800 5.112,166 26 2,666,012 5,194,670 ?6 284 WEALTH, DEBT, AND TAXATION. Table 73.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE COLORADO. FUND, AND CHAKACTER OF INVESTMENT. CASH AND SECURITIES ON HAND— Nov. 30, 1890. Nov. 30, 1891.1 Nov. 30, 1892. 1 Total $2,046,338 S2, 027, 024 Sinlcing fund •> Cash 3 . 4 857, 149 1,016,296 .■i 150,000 561,416 145,733 64,061 300,000 701,460 14,836 79,965 6 7 Cash S University fund Q 22,646 1 41,416 16,113 45, 544 34,421 42,723 in Cash 11 1'' 22,979 19,744 81,560 13 Cash 15,113 414,000 14 15 263,973 150,027 146,258 36,746 44,816 77,669 16 17 18 70,245 7,424 728,811 in Cash , . . . ^ 146,268 548,767 Cash ■>l 548, 757 728,811 2,045,338 2,027,024 *>? 150,000 848,034 1,047,304 300,000 876, 973 850,051 '>5 CO^rSTBCTICUT . FUND, AND CHARACTER OF INVESTMENT. CASH AND SECURITIES ON HAND- June .30, 1890. June 30, 1891. Sept. .30, 1892. Total. , School fund. Bank stock Real estate mortgages . Real estate Cash Agricultural college fund . Town honds Real estate, mortgages Real estate Cash Private trust accounts Cash General and special funds . Cash RECAPITULATION. Total. Town bonds Bank stock Real estate mortgages Real estate Cash 1 Not reported. S3, 128, 006 13,217,747 2,020,074 2,018,764 167, 398 1,693,924 126,170 32,582 136,000 167, 398 1,702,634 139, 562 9,170 136,000 19,000 115,000 19,000 112,600 1,000 21,032 3,400 18,980 21,032 961,899 18,980 1,046,003 951,899 3,128,005 19,000 167, 398 1,808,924 126,170 1,006,613 3,217,747 19,000 167,398 1,816.234 139, 562 1,076,563 S3, 184, 818 2,012,170 167, 148 121,100 27, 826 19.000 116, 300 700 16, 372 16, 372 1,021,276 3,184,818 19,000 167,148 1,811,396 121,100 1,066,174 PUBLIC INDEBTEDNESS. 285 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. COLOKADO. CASH AND SECURITIES ON HAND— » Nov. 30, 1893.1 Nov. 30, 1894. Nov. 30, 1895.1 Nov. 30, 1896. $1,736,866 Nov. 30, 1897.1 Nov. 30, 1898. Nov. 30, 1899.1 Nov. 30. 1900. Nov. 30, 1901.1 Nov. 30, 1902. $1,882,067 81,772,740 $1,881,766 $2,086,996 i 26,311 164,953 26,311 1,221,457 164,953 1,254,717 1,091,733 1.136,739 1,166,797 300,000 757,054 34,679 80,371 300,000 748, 418 88,321 80,908 ' 300,000 814,277 51,520 44,293 300,000 649,742 271,715 46,669 300,000 858, 761 95,966 46,670 72,618 7,753 45,048 05, 264 16,644 69,066 33,179 11,114 68,711 29,984 16,685 84,554 37,601 9,169 90, 145 43, 365 1,683 111,001 48,583 10, 483 46,627 56,979 11,732 92,325 25, 493 59,061 61, 667 06,743 23, 402 70, 841 110,752 249 37,654 45, 546 1,081 32,044 51,688 40,637 69,680 47, 451 14,216 68,043 i 40.965 29,876 49,436 • 30, 278 ! 7,376 516,260 23,935 8,109 380, 482 27,247 42,333 332,034 22,545 46, 498 373,065 33,097 16, 339 410,233 516,260 380, 482 332,034 373,005 410,233 RECAPITULATION. 1,882,067 1,735,866 1,772,740 1,881,766 2,086,995 300,000 1,014.067 . 568,000 300,000 931,746 504, 120 300, 000 300,000 775,215 806,551 300,000 983, 370 489,370 1.037.067 ^ '749'.928 1 CONNECTICUT. 3,123,032 3,038,115 2,842,020 2,592,990 2,789,438 2,979,858 3,321,611 2,551,655 2, 826, 607 19,000 167, 148 1,847,571 107,222 982,091 19,000 167, 148 1,803,490 113,044 935, 433 19,000 167, 148 1,741,406 134, 486 779,980 19,000 167, 148 1,763,101 163,174 480, 567 123,013 1,788,256 197. 419 680,750 116,213 1,799,628 176,253 888, 764 115,213 1,860,566 163,707 1,182,125 115,213 1,744,078 135,317 557.047 115,213 1,838,163 192,734 680,397 CASH AND SECURITIES ON HAND— Sept. 30, 1893. Sept. 30, 1894. Sept. 30, 1895. Sept. 30, 1896. Sept. 30, 1897.1 Sept. 30, 1898. Sept. 30, 1899. Sept. 30, 1900. Sept. 30, 1901. Sept. 30, 1902. $3,123,032 $3,038,115 $2,842,020 $2,592,990 $2,789,438 $2,979,858 $3,321,611 $2,551,655 $2,826,507 2,014,449 2,011,769 2,013,102 2,008,049 2,014,681 ' 2,018,828' 1 2,018,641 2.019.304 2,020,733 167, 148 1.731,571 107,222 8,508 154,000 167,148 1,701,390 113,044 30, 187 174,225 167,148 1,648,306 134, 486 63, 162 195, 325 167, 148 1.670,001 163, 174 7,726 175, 325 123,013 1,655,306 197,419 38,943 199,000 115,213 1,670,628 172,753 60,234 160,000 116,213 1,733,266 160, 390 9,772 160,000 115,213 1,744,078 135, 317 24,696 7.860 115,213 1,721,863 176,334 7,323 135,000 19,000 116,000 19,000 102,100 19,000 93, 100 19,000 93, 100 132,950 129,000 3,500 27,500 24,964 127,300 (1) 3,317 (1) 29,383 7,850 21,055 26,608 116,300 16,400 2,300 14,864 19,000 16,416 63, 125 16,385 83,225 16, 417 63,225 16, 406 66,050 23,340 16, 416 938, 167 16, 385 835,736 16,417 617,176 16,406 393,210 23,340 652, 417 24,964 776,066 21.055 26,608 ■1,121,915 497,893 14,864 655, 910 938, 167 835, 736 617,176 393,210 552, 417 776,066 1,121,915 : 497,893 655,910 RECAPIT [JLATION. 286 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE DELAWARE. RECAPITULATION. FUND, AND CHARACTER OF INVESTMENT. CASH AND SECURITIES ON HAND— Deo. 31, 1890. Dec. 31, 1891. Dec. 31, 1892.1 Total 51,333.553 $1,186,643 12, 177 400 Cash 12.177 483. 150 400 578, 310 j Special debt obligations to public trust funds 156.750 5; 000 321, 400 156,750 5,000 382.992 33, 668 83,000 Bank stocli (market value) Cash 83.000 Special debt obligations to public trust funds 83, 000 755, 226 83,000 524, 833 General and special funds Bank stock 67, 750 600,000 87,476 92, 100 .395, 000 37, 733 Cash Total. Special debt obligations to public trust funds County bonds Bank stock Railroad mortgage Cash 1,. 333, 553 239, 750 .5,000 389, 150 600, 000 99,6.53 1,186,54.3' 2.39,760 1 5,000 475,092 396,000 71,701 DI.STKICT or COLTJMBIA.2 FUND, AND CHARACTER OF INVESTMENT. Total Sinking fund Cash Centennial Inaugural relief fund. Real estate mortgages . Cash CASH AND SECURITIES ON HAND- June 30, 1891. SI. 275, 032 83.421 83,421 26, 000 26,000 June 30, 1892. 8885,265 173,811 173,811 26, 000 .Tune 30, 1893. .?1. 009, 135 26,000 125,433 33, 200 33, 200 Matthew Wright fund District of Columbia bonds. Police relief fund District of Columbia bonds. United States bonds Cash Firemen's relief fund . District of Columbia bonds. United States bonds Cash Cash held for the District of Columbia in United States Treasury. Available for appropriations Available for appropriations of prior years. Available for water department Available for other specific purposes General and special funds . Cash RECAPITULATION. Total. District of Columbia bonds United States bonds Real estate mortgages .- - • ^r;: ■ 1' " "m Ca.* held for the District of Columbia m Umted States Treasury. Cash 1 Not reported. 23. 300 23,300 27.905 27. 000 200 706 2,573 1,000 1.400 173 1 096,690 112,211 617,351 79, 265 287,763 16.243 15, 243 1,275.032 61, 300 1, 600 26, 000 1,090,690 99.642 23,300 23,300 20,667 20,000 1 '"'667' 2,684 1,000 1,400 I 284 ! 628,796 j 434, 360 81,833 112, 603 886, 265 44, 300 1,400 26, 000 628, 796 184, 769 23, .300 23.300 9,668 3,634 2,000 1.400 234 802,826 83, 767 321,144 214, 304 183,611 11,074 1,009,1.35 34,300 1,400 33, 200 802, 826 137, 409 PUBLIC INDEBTEDNESS. 287 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. DELAWARE. CASH AND SECURITIES ON HAND- - Dec. 31, 1893. Deo. 31, 1894.1 Deo. 31, 1895. Deo. 31, 1896.1 Doc. 31, 1897. Dec. 31, 1898. Dec. 31, 1899. Dec. 31, 1900. Dec. 31, 1901. Dec. 31, 1902. 81,448,223 $1,134,397 $1,180,929 81,203,816 $1,153,094 81,158,306 .$1,211,446 81,409,522 1 3,180 4,629 2,992 3,323 4,484 4,009 5,381 7,658 2 3,180 562,952 4,629 5U2.594 2,992 564,352 3, 323 58i;,(i(i7 4,484 654,957 4,009 658, 492 6, 381 923, 586 7,658 907,977 3 4 156,750 6,000 382,992 8,210 83,000 156,750 6,000 384,827 16,017 83,000 166,750 6,000 384, 827 17,775 83,000 15li,760 6,000 .382,215 42,702 83,000 1.56,750 6,000 471,180 22, 027 83, 000 166, 780 5,000 473,792 22, 950 83,000 166,760 156,750 5 6 74.3,922 22,914 83,000 743,922 7,306 83,000 7 S 9 83,000 496, 265 83,000 530, 806 83,000 653, 472 83,000 480, 104 83,000 415,866 83,000 465, 945 83,000 397,555 83,000 10 449,588 i 11 92,100 395, 000 8,166 92, 100 396,000 43, 706 92,875 385, 000 75,697 91,875 385,000 3,229 9,000 385,000 21, 866 10,000 385,000 70,945 8, BOO 385,000 3,965 8,600 .385,000 56,988 12 13 14 RECAPITULATION. 1,134,397 1,180,929 1,203,816 1 1,163,094 1,168,306 1,211,446 1,409,622 1,448,223 16 239,750 6,000 475,092 396,000 19, 555 239,750 5,000 476, 927 395, 000 64,252 239,750 ' 239,750 6,000 1 5,000 477,702 474,090 385,000 1 385,000 96,364 1 49,2.54 239, 750 6,000 480,180 386, 000 48,376 239,760 5,000 483,792 385, 000 97,904 239,750 239,750 16 17 762,622 385, 000 32,250 752,522 386,000 70, 951 18 19 20 DISTRICT OF COLUMBIA. 2 CASU AND SECURITIES ON HAND - June 30, 1894. June 30, 1895. June 30, 1896. June 30, 1897. June 30, 1898. j June 30, 1899. June 30, 1900. June .30, 1901. June .30, 1902. June .30, 1903. 81,455,936 81,747,820 $1,790,407 $1,941,961 $1,935,546 ! $3,141,089 32,812,252 $3,097,474 83,298,411 8954,053 1 282,036 275, 527 255,688 295,728 267,158 737, 186 537, 426 1,153,880 797,904 37,257 2 282,036 33,200 275, 527 .33,200 255, 688 33,200 296, 728 33,200 267, 158 33,200 737,186 33,200 537. 426 33,200 1,1.53,880 .33,200 797,904 35,457 .37.2.57 .37, 116 3 4 33,200 33,200 33,M0 33, 200 33, 200 33, 200 33, 200 33,200 21, 460 14,007 23, 300 34,460 2.665 6 6 23,300 23, 300 23,300 23, 300 23, 300 23, 300 23, 300 23,300 23,300 7 8 9 10 11 12 13 14 16 16 23.300 410 23,300 23,300 60 '23,300 1,874 23,300 1,753 23,300 23,300 23,. 300 23,300 23,300 ::::::::;::::::; 410 5,837 60 3,631 1,874 1,008 1,753 2,134 7,339 5,000 800 37 1, 101, 643 5,000 2,300 .39 1,394,008 3,000 260 .381 1,457,361 958 2,084 50 1,567,334 50 1, 590, 121 2, 336, 281 2,183,281 1,840,350 2,319,202 17 625, 208 106, 891 212, 769 156, 775 9,610 429,091 6.33,268 135, 687 196,972 14, 446 845,336 419, 669 31,769 160, 6i,7 17,167 683.937 608,614 78,573 296, 210 19, 517 917, 582 471,822 200,715 2 17,880 603, 255 1,14.5,260 351,712 236,054 11,122 387,677 1,148,359 308, 487 338,858 35,045 18 97,i.621 376,743 487.986 46,744 1.445,781 419,234 454, 187 122, 548 19 20 856, 381 22 9,510 14,446 17,167 19,517 17,880 11,122 36,045 46,744 122, 548 866,381 23 1,747,820 1,790,407 1,941,961 RECAPITULATION. 3,:J98,411 964,053 1,465,936 1,936,646 3,141,089 2,812,252 3,097,474 24 28,300 800 .33,200 1,101,643 291,993 28,300 2,300 33, 200 1,394,008 290,012 26,300 260 33,200 1,457,361 273, 296 24,268 25,384 23,300 23, 300 23,300 23, 300 23, 300 25 ?6 33,200 1.567,334 317, 169 33,200 1,690,121 286, 841 33, 200 2,336,281 748,. 308 33,200 2, 183, 281 .572, 471 33, 200 1,840,. 360 1,200.624 21,4.50 2,319,202 934, 469 34,450 27 896,303 29 2 Asset.s classified as municipal. This exhibit is included with the data for states and territories to contorm to the arrangement of the Eleventh Census report. 288 WEALTH, DEBT, AND TAXATION. Table 7;i.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE FLORIDA. FUND, AND CHAKACTEE OF INVESTMENT. CASH AND SECUBITIES ON HAND— Dec. 31, 1890. Dec. 31, 1891. Dec. 31, 1892. 1 Total 81,146,258 $1, 192, 740 SI, 214, 237 Sinking land 9. 243,087 243,087 243,087 Florida bonds 3 242,600 587 693, 558 242,600 687 612, 379 242,500 587 627,459 4 Cash S State school fund Florida bonds fi 443,800 444, 60O 26,000 126,884 16,895 94,786 445,100 25,000 125,884 31,475 95,008 7 Florida notes S Other state bonds 125,884 23,874 94,488 9 Cash in Seminary fund Florida bonds 11 93,900 .588 93,900 886 93,900 1,108 153,811 n Cash 13 Agricultural college fund 165,839 165,416 14 135,800 18,000 2.000 39 59,286 136,800 18,000 135,800 18,000 1.'; Other state bonds 16 17 1,616 87,072 11 94, 872 IS iq 59, 286 87,072 94,872 RECAPITULATION. %\ 1,146,258 1.192,740 1,214,237 Florida bonds ?1 916,000 916,800 25,000 143,884 917,300 25,000 143,884 ■?!> Florida notes ?3 143,884 2,000 84, 374 ''4 'i 107.056 128.053 GEORGIA. FUND, ANr> CHARACTER OF INVESTMENT. Total Sinking fund Cash School fund Western and Atlantic Railroad (one-half estimated value) . University fund Special debt obligations to public trust funds General and special funds CASH AND SECURITIES ON HAND- Sept. 30, 1890. Sept. 30, 1891. Sept. 30; $13,683,294 $12, 139, 142 $12,155,394 5, .500, 000 5,500,000 6,500,000 360. 202 360, 202 7,823,092 5,500,000 363, 202 6,500,000 366,702 Western and Atlantic Railroad (one-halt estimated value) . Railroad stock Telegraph company stock Cash 5,500,000 37,000 8,000 2,278,092 363, 202 6,275,940 365,702 6,289,692 5,500,000 37,000 8,000 730,940 6,500,000 31, 640 10,000 748,062 RECAPITULATION. Total . Special debt obligations to public trust funds Western and Atlantic Railroad (estimated value) . Railroad stock Telegraph company stock Cash 13,683,294 360, 202 11,000,000 37,000 8,000 2,278,092 12, 139, 142 363, 202 11,000,000 37,000 8,000 730, 940 12,165,394 365, 702 11,000,000 31, 640 10,000 748,052 PUBLIC INDEBTEDNESS. 289 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. FLOKIUA. CAS H AND SECUEIT Dec. 31, 1897. ES ON HAND— Deo. 31, inO. Dec. :;i, leoi. Dec. 31, 1893. Deo. 31, 1894. Dec. 31, 1895. Dec. 31, 1896. Dec. .31, 1898. Deo. 31, 1899. lice. 31, 1902. $1,244,073 Sl,364,663.' 51,480,007 SI, 452, 174 11,374,045 81, 442, 418 81,442,473 81,673,041 .?1, 475, 511 82, .347, 499 1 2 3 4 6 6 7 8 9 10 11 12 13 14 15 16 17 18 19 243,087 243,087 243,087 243, 0S7 243, 027 243,044 243, 072 243,072 160, 2i;o 160,200 242,600 687 631,933 242,500 687 047,766 242, 500 687 661,317 242, 000 587 007,296 242, 500 527 671,910 242,500 644 673, 106 242,500 672 686, 892 242, 500 572 720, 920 160,200 160,200 743,953 833, 101 445, 100 76,000 97,000 22,833 95,275 445, 100 75,000 97,000 30, 606 95,330 445, 100 176,000 36,000 5,217 95, 476 446, 100 175, 000 36, 000 11,196 95, 469 449, 100 176,000 36,000 11,810 96,920 476, 300 100,000 36,000 60,800 96,057 478, .300 100,000 ,36,000 72,692 97,702 008, 200 «50, 100 650, 100 88,000 ,30,720 97,806 93,000 853 98,000 181,000 2,001 99,513 93,900 1,375 163,901 P3,900 1,430 153,805 93,930 1,576 153,801 94,900 669 153,816 94,900 1,020 15a; 800 95,900 167 153,800 95,000 1,862 153,800 97, 700 105 153,800 98, OCO 153,800 98, COO 913 153,800 136,800 18,000 135,800 18,000 135, 800 18,000 135, 800 18,000 136,800 18,000 135,800 18,000 136,800 18,000 1.35.800 18,000 1.35, 800 18, 000 1.35,800 18,000 101 111,877 5 224, 565 1 320,386 16 292,606 200,388 276,411 200,947 362,044 318,958 1,100,886 1,100,885 111,877 224,665 326, 386 232, 506 209,388 276, 411 260.947 352,041 318,!'.^8 EEC-VPITULATION. 1,244,073 1,364,653 1,480,067 1,452,174 1,374,046 1,442,418 1, 442, 473 1,673,641 1,475,611 2, 347, 499 20 917,300 75,000 116,000 917, 300 75,000 116,000 917,300 176,000 54,000 918, 300 176,000 64,000 922, 300 175, 000 64,000 960.600 100,000 64,000 962, 500 100, 000 64,000 1,084,200 1,044,700 1,044,700 21 22 106,000 111,000 199,000 23 ' 24 136,773 267,253 333, 767 304,874 222,745 337,918 336,973 383, 441 319,811 1,103,799 1 25 GEORGIA. CASH AND SECURITIES ON HAND— Sept. 30, 1833. Sept. 30, 1894. : .Sept. 30, 1895. Sept. 30, 1836. §12,540,649 811,469,326 200,000 5,500,000 ,500,000 200,000 5,656,500 i 5,500,000 365,702 5,500,000 366,702 6,656,500 ! 365,702 6,296,000 372, 702 365, 702 6,674,947 366,702 6,366,384 366, 702 6,297,735 372, 702 6,801,623 6, 500, 000 25,110 10,000 1,139,837 6, ,500, 000 27, 7.50 10, 000 828, 634 6,656,500 29,700 10,000 601,535 ,295,000 29, 700 10,000 466, 923 Sept. 30, Sept. 30, 1898. ! Sept. 30, 1899. Sept. 30, 1900. Sept. 30, 1901. Sept. 30, 1902. 812,931,344 814, 1,57, 179 813,940,-348 813,840,124 S13.,S23,.58^ 100,000 6,653,000 ..")6,000 100,000 6,348,500 6,450,000 6,817,500 372,702 6,100,000 372,702 1 6,653,000 372, 702 1, .556, 000 372, 702 6,4,50,000 372,702 372, 702 6,279,446 372,702 6,468,642 372, 702 ,131,477 6, 817, .500 29,700 10, 000 422,246 6, 100, 000 29, 700 10, 000 318,942 6,6.53,000 29, 700 10.000 438,777 372, 702 7,011,846 6, .356, 000 29, 700 10,000 416.146 0,348,500 372, 702 372,702 372,702 7,018,922 7.000,880 li, 348, 500 29, 700 10.000 C30, 722 6,4.50,000 J 29,700 10,000 511,180 REf'.VPITrLATIOX. 12,540,649 12,232,086 12, .519, 937 11,469,325 12,469,648 12,931.344 14, 157, 179 13,940,54.'; 13,840,124 13,,S23,.5.S2 13 366, 702 11,000,000 26, 110 10,000 1,139,837 365, 702 11,000,000 27, 7.50 10, 000 828, 634 365,702 11,313,000 29,700 10, 000 801, 535 372, 702 10, 590, 000 29,700 10,000 466,923 372, 702 11,635,000 29, 700 10,000 422, 246 372, 702 12,200,000 29, 700 10, 000 318,942 372, 702 13,306,000 29, 700 10,000 438, 777 372, 702 13,112,000 29, 700 10,000 416,146 372. 702 12.fi97.0lln 2M,7110 10,0(10 731), 722 372, 702 12, ',1110. 000 29, 700 10.000 511. LSO 14 15 16 17 18 932—07- -19 290 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE HAWAII. FUND, AND CHARACTER OK INVESTMENT. CASH AND SECURITIES ON HAND — Dec. 31, 1890.' Dec. 31, 1831." Dec. 31, 1892.1 1 Total Sinking fund 2 Cash 3 4 General and special funds Cash fl 1 RECAPITULATION. fi Total Cash 7 1 1 IDAHO. FUND, AND CHARACTER OF INVESTMENT. Total . . . Sinking funds. Idaho warrants. Cash General school fund . Idaho bonds . Idaho warrants School district bonds . . Real estate mortgages. University land sale fund. . Cash Soldiers' home endowment fund . Cash. Penitentiary land sale fund. Cash Asj'lum land fund . Cash Insane fund Cash General and special funds Cash CASH AND SECURITIES ON HAND- Oct. 1, 1890. Dec. 31, 1891. ^ Dec. 31, 1892. $33,864 894,824 20,- 46,751 20, 775 335 ;. 12,754 '. 571 46, 427 12,764 RECAPITULATION. Total . Idaho bonds Idaho warrants School district bonds . . Heal estate mortgages. Cash 1 Assets not reported until annexation of Hawaii by tlie United States. 2 Not reported. PUBLIC INDEBTEDNESS. 291 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— ('(intinued. irAWAII. CASH AND SECURITIES ON UAND— Dec. 31, 1899. SI, 1176,014 Deo. 31, 1893.1 Dec. 31, 1894.1 Dec. 31, 1895.1 Dec. 31, 1896.1 Dec. 31, 1897.1 Dec. 31, 1898.! Dec. 31, 1900. ' Dec. 31, 1901.2 »727, 829 .June 30, 1902. 8378,364 25,381 3,559 36, 7,50 1 25, 381 1,660,633 3, .569 36, 750 341,614 : 1 i 724, 270 1 1,6.50,633 724, 270 341,614 I RECAPITULATION. 1,676,014 727, 829 378, 364 1,676,014 727, 829 378, 364 IBAHO. CASH AND SECURITIES ON HAND — Dec. 31, 1893.2 Dec. 31, 1894. Dec. 31, 1895.2 Dec. 31, 1896. Dec. 31, 1897.2 8155,379 Dec. 31, 1 13,222 '. Dec. 31, 1900. 8274,381 Dec. 31, 1901.2 Dec. 31, 1902. 431, 396 60, 235 4,349 60 13,347 13,222 103,411 .54,9.54 143,400 '161,374 270, 022 184, 492 31,320 7, .541 64, 550 2,303 941 3,832 2,303 117 69,080 7,842 7,842 402 111,000 6 7 19,600 i 8 53, 892 9 6, 678 10 6,678 11 59 12 59 ' 13 28,347 14 28, 347 15 25,780 16 25,780 17 905 I 18 555 61, 637 905 29, 605 905 35, 421 905 66,878 905 19 224,590 I 20 224,590 21. RECAPITULATION. 126, 776 48, 590 155, 379 274, 381 902, 247 22 0-, 31,. 320 7,541 74, 320 60, 235 60 ^61*374 ' 24 64, .550 .51,968 69,080 130,981 53,892 556, 381 26 27 66,541 48, 530 3 Included in treasurer's balance. 292 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE ILLINOIS. FUND, AND CHARACTER OF INVESTMENT. Total Common school fund . Special debt obligations to public trust funds. Cash College fund Special debt obligations to public trust funds. Seminary fund Special debt obligations to public trust funds. University endowment fund Special debt obligations to public trust funds. Local bond fund Cash 13 I Unlinown and minor heirs' fund 14 ; Cash 15 I General and special funds 16 Cash RECAPITULATION. CASH AND SECURITIES ON HAND- Sept. 30, 1890. ; Sept. 30, 1891.' Sept. 30, 1892. 5,610,875 1,263.211 948,955 314,256 156, 613 1.56, 613 59,839 59,839 8,911 588,911 14,756 14,756 3, 527, .545 3, 527, 545 S5, 514, 959 948.965 278,347 156,613 59,839 533,994 .533,994 12, 407 12, 407 3, 524, 804 3,524,804 Total. 18 I Special debt obligations to public trust funds. 19 i Cash 5,610,875 ; 1,165,407 4, 445, 468 1,165,407 4,349,552 1 Not reported. IXDIAX TERRITORY. [No territorial debt.] PUBLIC INDEBTEDNESS. 293 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Cuntinued. ILLIKOIS. CASH AND SECURITIES ON HA.ND — ■ Sept. 30, 1893.1 Sept. 30, 1894. Sept. 30, 1895.1 Sept. 30, 1896. Sept. 30, 1897.1 Sept. 30, 1898. 1 Sept. .30, 1899.' Sept. :«, 1900. $3,790,608 1 S4, 2X4, 795 Sr|il. W, 1901.1 Sept. 30, 1902. J3, 088, 869 S2,n,-) 1,753 85,136,600 1 1,093,749 967, 509 1 1,018, 294 958, 148 97.5, 311 ■7 948,9,55 144,794 186,613 948,9.55 18,654 156,013 948, 956 09, 339 1.56,613 948,955 9,193 948,9.55 21).. 356 3 4 156,613 i 1.06,613 156, 613 69,839 156, 613 59,839 166,613 .59 8.39 1,56, 013 .50 SS9 156,613 .59 -^.'i9 6 7 R 59,839 . ... 59, 839 r.'j, k:b 461,724 .59,8.39 .301, 4S2 .59, 8:.9 .592,869 i 9 10 * 461,724 .501,432 .395,085 .592,.'- 69 474, 160 492,782 414,904 9*16 '"'17 11 ' 474, 160 11,334 492, 782 1 1 . 281 414,904 10,3.55 .7J5.0S5 9,5.30 . 296,217 12 ^ 13 ' 1 14 11,334 1,293,174 11 ''.Sl 10,3.55 1,668,779 9 6.'!n 8 779 363, 729 2 204 148 3,046,972 15 1,293,174 ' 1 363,729 1, tm. 779 2.204,148 ! 3,046,972 16 RECAPITULATION. 3,088,869 2,051,753 3,790,608 4.284,796 5,1.36,600 17 1, 165, 407 1 lfi.5 407 ! 1,627,131 2. 163. .l?? 1,923,462 88fi..346 2. 61 7. 956 3, ,378, 324 19 IXDIAX TERRITORY. [No territorial debt.] 294 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE INDIANA. Deposits with counties. Cash Congressional township school fund. . Deposits with counties Indiana University endowment fund. Speeial d^bt obligations to public trust funds. Deposits with counties Real estate mortgages Cash College fund . Real estate mortgages. Cash Purdue University endo\vment fund Special debt obligations to public trust funds. Sale of university and college lands fund Cash _ Sale of permanent endowment hinds fund Cash FUND, AND CIIARACTEE F INVESTMENT. CASH AXD SEcaRITIES ON HAND — Oct. 31, 1890. Oct. 31, 1891. Oct. 31, 1892. Total .' .?10.738,Q98 810,913,883 SU, 276,910 Sinking fund Casli Common school fund 7,296,141 7.366,004 7,460,365 111,171 2,196 109,496 6,080 340. 000 19,633 340.000 19,564 19.6.33 19, 564 7,290,065 6, 076 2,494,105 7,360,271 5,733 2,496,314 7,4.54,6.32 5.733 2,532,223 2, 494, 105 263, 432 2,496,314 305,324 2,532,223 366,218 144,000 144,000 144,000 119, 400 32 160,800 624 209, 725 2,493 113,479 4,096 340,000 340.000 17.769 *'? Sale of state lands fund 11,445 10. 459 9.179 Cash 11,445 10, 459 26.272 9,179 ' 25 Private trust funds . 26.341 29,858 26.341 26. 272 234.370 29,858 413.723 27 173.634 Cash 28 173.634 234,370 413, 723 REG.VPITUL.VTION. Total 1 10,738,098 10.913.883 11,276.910 Special debt obligations to public trust funds 30 31 484. 000 9,784.170 484.000 9.8.56.58.5 270.296 303.002 , 484,000 9,986.855 .323,204 482, 851 230. .571 ' 33 Cash 1 239,3.57 ' PUBLIC INDEBTEDNESS. 295 FUNDS OP STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Contimied. INDIANA. • CJ SII ANb SECUKITIEa ON HAND- Oct. 31, 1897. Uit. 31, 1898. Oct. 31, 1899. 812,000,368 Oct. 31, 1900. .511,727,183 Oct, 31, 1901. 811,9.55,066 Oct. 31, 1893. $11,294,002 Oct. 31, 1894. Sll,480.884 Oct. 31, 1895. Oct. 31, 1896. 111,828,385 Oct. 31, 1902. 811,725,782 811,758,089 811, 885,. 562 i Sll,906,.566 1 231,193 10,222 5,309 35 4, 267 210 148 61 231, 193 7,645,459 10, 222 7,720,166 6,309 7,7,jS,461 35 7,.804,.S.S4 4,267 7,.M7,70li 210 7, 898, 037 148 7,931,313 61 7,984,314 3 1 7,526,960 7,. 590, 961 4 7,521,227 6,733 2,536,423 7,685,228 5,733 2,571,935 7,639,726 6,733 2,503,999 7,714,433 5,733 2, 503, 999 7,752,728 5,733 2,503,691 7, 799, 151 6, 733 2,, 504, 033 7.842,0.33 5, 733 2,469,982 7, 892, 304 5,733 2, 467, 656 7, 925,. WO 5,733 2, 464, 747 7, 978, .581 .5,733 2, 465, 305 5 6 7 2,536,423 415, 726 2,571,936 476, 105 2,503,999 641,702 2,503,999 612,926 2,503,691 643, 361 2, .".04, 033 596, 606 2,469,982 576, ::05 2,467,656 .581,105 2,464,747 681,3:.0 2, 465, .305 695, 130 8 9 144, 000 144,000 144,000 144,000 144,000 144,000 23, 825 407,957 19, 824 123,947 144,000 74,611 3.36,809 20,885 124, 044 144,000 122, 262 300, 347 14, 496 125,912 144,000 1.56, 492 240, 352 41,486 124,222 144,000 2.35, 746 169,602 45,782 124, ,522 10 n 271,425 301 115,246 330, 687 1,418 120, 118 396, 274 1,428 134,354 467, 704 1,222 133, 327 490, 167 9,194 132,571 12 13 14 108, 290 6,9.56 340,000 118,522 1,696 340,000 128,0.56 6,298 340,000 132,554 773 340,000 130,779 1,792 340,000 115,819 8,128 ,340.000 101,069 22, 975 340,000 88,647 37,266 340, 000 73,246 60, 976 ,340,000 69, 461 65,061 340,000 15 16 17 340,000 18,668 340,000 13,793 340,000 12' 340,000 408 340,000 1,486 340,000 1,502 340,000 1,-544 340, 000 1,714 340,000 4,708 340, 000 6,7.54 IS 19 18,668 13,793 12 408 847 1 , 4S(> 214 1,.W2 460 1,644 1,056 1.714 4,055 4,708 8,478 6,754 6,120 20 ''I 847 8,015 214 8,182 460 8,207 1,066 8,812 4,0.55 8,734 8,478 9,139 6,120 9,241 O'l 7,940 6,766 7,948 23 7,940 26, S07 6,766 26,573 7,948 29, 005 ' 8,015 31,732 8,182 30,068 8,207 28, 1,31 8,812 28, 1S6 8, 734 27,059 9,139 27,116 9,241 26,213 24 25 25, 807 307, 232 26,573 334, 633 29,005 292, 110 31,732 466, 743 ,30,068 334,746 28, 1,31 478, 757 28, 196 598,, 396 27,059 272,701 27,116 463,866 26,213 347,896 26 27 28 307, 232 334,6.33 292,110 466, 743 334,746 478,757 ,J98,,396 272, 701 463,866 347,896 RECAPITUL.VTIO.X. 11,294,002 11,480,884 11,725,7.83 11,828,385 11,758,089 11,885,662 12,000,368 11,727,183 11,9.55,066 11,905,5,56 29 484,000 10,057,660 379, 715 372,637 484, 000 10,157,163 449,209 390, 512 484,000 10,143,725 524,. 330 673, 727 484,000 10,218,4.32 600,2.58 625,695 484, 000 10,256,419 620, 946 396, 724 484,000 10, .327, 009 523. 776 550. 777 484, 000 10,386,626 4.37,878 691,864 484,000 10,482,222 38^,994 371,967 484,000 10,546,819 ,313,698 611,649 484,000 10,679,6r2 229,063 512.861 30 31 32 33 296 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE IOWA. FUND, AND CHARACTER (IF INVESTMENT. Total Permanent school fund. Special debt obligations to public trust funds. Deposits with counties Real estate mortgages Cash CASH AND SECURITIES ON HAND- June 30, 1891. j June 30, 1892.1 June 30, 1893, $5,332,592 4,475,598 245,435 4,229,5(53 600 85,545,932 4, 370 10, 937 4, 652, 833 600 Agricultural college endowment fund. Real estate mortgages. Cash General and special funds. Real estate and notes. Cash RECAPITULATION. Total. Special debt obligations to public trust funds. Deposits with counties Real estate mortgages Real estate and notes Cash 351,850 5,039 500, 105 11,998 488, 107 6,332,692 24.-), 436 4,22fl,.-.li3 3.-,2, 4.50 1 1 , tins 493,140 448, 467 1,008 432,0 19,106 412,981 1,545,932 10, 937 4.652,833 449, 067 19, 106 413,989 CASH AND SEi UNITIES OX HAND- AND CHARACTER OF INVESTMENT. June 30, 1891.1 June 30, 1892. June 30, 1893.1 Total M22,:a9 318 Cash 318 ,■.,92,5,904 Kansas bonds 636.000 Countv, municipal, and school district bonds. Cash . ; University fund . 5,377,540 12,424 139,232 Kansas bonds Cou-nty and school district bonds. Cash Agricultural college fund . 9,000 121 , 732 8,500 494,048 County, municipal, and school district ttonds Real estate mortgages Cash State normal school fund . 473,511 12,239 133,9fil County, municipal, and school district bonds. Cash Stormont Medical Library fund. 131,949 2,012 5,000 Township and school district bonds. Cash 5,000 General and special funds. 723, 996 Oklahoma warrants County scrip (" seed-grain scrip ") . Cash HECAPITDLATION. Total. Kansas bonds Oklahoma warrants County, municipal, township, iind school district bonds. County scrip (" seed-grain scrip ") Rea 1 estate mortgages Cash ■2S.:iS4 (i95,612 ,422,510 54.5, 0(111 ,109,732 28,3,84 12.2.39 727,11 4 1 Not reporU'd. PUBLIC INDEBTEDNESS. 297 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. lOAVA. 5,542, EECAPITULATIOX. 5,306,226 5,813.798 CASH AND SECURITIES ON HAND-- June 30, 1894.1 June 30, 1895. June 30, 1896.' June 30, 1897. June 30, 1898.> June 30, 1899. ' June 30 , 1900.1 June 30, 1901. ' June .30, 1902.' June 30, 1903. $5,542,108 85,306,226 5.5,813,798 1 S6,.589,010 1 87,044,242 4,708,209 4,724,957 4,74.5,429 4,75,3,113 ' 4,7.55,044 10,937 4,696,672 600 10,937 4,713,420 600 1 10,937 1 10,937 1 10,9,57 4, 743, .507 600 4.7.33.892 ._ 4,741,513 ' 600 ^ 600 63 501,936 514,907 .571,461 649,236 r,66, 456 501,900 36 .^■^1 963 509,584 4,S2.,S39 648, 100 1 .' 1, 136 1 666,4.50 5,323 .S8,622 6 1 66, 362 496.908 ' 1,186,661 ! 1.622,742 j 19,106 312,857 18, 606 47,756 978 1 495,930 ' 978 1,185,683 1 978 1,621,764 ' 9,010 7,044.242 13 10,9.37 14 4. 743 .507 15 667 0.50 16 978 17 1,621 770 IS 10,937 4, 696, 672 ,502,500 19, 106 312,893 10,937 4,713,420 510,184 18,606 ■■ 53,079 10, 937 4.733,892 483, 439 978 5.84,552 10,937 4,741,513 648,700 978 1,186,882 1 CASH AND SECURITIES ON HAND— June 30, 1894. 87.739,192 June 30, 1895. June 30, 1896. June 30, 1897. June 30, 1898. June 30, 1899. June 30, 1900. $8,023,699 June 30, 1901. June 30, 1902. 88. 316, 183 June 30, 1903. 87,653,704 .87,529,096 57,405.028 87.601,472 S7. 648, .5.58 88.087,014 88,587,640 1 336 364 367 367 368 1.339 1,339 o 336 6, 154, 839 364 6,209,685 367 6,246,491 367 6,290,238 368 6.367..S37 1,339 6.178,647 1,339 6,080,461 3 6,817,435 7, 024, 344 7,279,467 4 536,000 5,570,140 48,699 136, 699 487,000 5, 575, 332 147,353 138,839 487,000 6,600,034 158,857 140,667 \ =6,186,219 104,019 142,037 ( .514.000 \ 5,797,727 56,110 144, 51 8 I =6,2.59.440 219,107 151,599 f 083,000 t 5.917.133 80. 328 149, 768 623,000 6,032,818 161,017 149,420 623, 000 0,191,352 209,992 149,964 623,600 6,618,352 38,115 150,219 I 7 8 9,000 122, 182 5,517 501,037 9,000 126, 550 3,283 501,750 9,000 112,707 18,960 501,966 9,000 129,251 3, 7S6 502, 943 9,000 133, .521 1,997 503,478 9,000 139, 534 3,065 V 503,848 9,000 137.736 3.032 504. 848 9,000 136,6.32 3.788 491, 181 9,000 132,867 8,097 491,181 9,000 140.4.JK 7(jl 492,381 9 10 11 12 489,659 6,294 5,084 146,767 490, 123 6,294 5,339 148,760 494, 137 0,294 1,535 151,867 494,881 6,094 1,968 152,908 495,062 6,094 2.322 ■157.323 494,984 6,034 2.830 182, 123 475, 99S 5, .534 23.316 200,310 472,600 5,434 13,147 207.977 471,232 4,834 16,115 218,718 476, 057 4,834 10, 590 219,143 13 14 16 16 141,592 5,175 5,000 146, 487 2,273 5,000 139,217 12,650 5,000 141,690 11,218 5,000 1.52, 647 4,676 5,000 168,052 14.071 5,000 201,338 4,972 5,000 201,428 0,549 5,000 204, 404 14,314 5,000 216,225 2,918 5.000 17 18 19 5,000 5,000 6,000 5,000 4,700 300 422,948 5.000 3, 125 1,875 475.973 4,375 626 416.001 4. 475 .525 426. 976 4,700 300 441, 430 20 21 22 794, 514 649, 300 482,738 311.. 535 326, n,S2 17,640 .52,939 412, 159 23.328 4i;. .537 241 , 670 37, 825 .38, 744 346, 379 33,946 34,097 258,039 50. 738 29.3,86 .395, 849 """24."ior 391.900 27.970 19.682 379. 324 24. 6.57 19.6S2 .i'M.V.n 23 24 25 16,999 777,515 97,497 .551,803 RECAI'ITULATION. 7,739,192 645, 000 6, 328, 573 16, 999 6,294 842,326 7,663,704 496, 000 6,343,498 97, 497 6,294 710,416 7,529,096 7,405,028 496,000 , 17,640 6,3.51.695 •52,9.39 6,294 004, ,528 2 9,000 23,328 = 6,957,041 46, ,537 6,094 363,028 7,601,472 523,000 37, 826 6, 583, 667 38,744 6,094 412, 1,52 7,048,538 =9,000 33,946 .067,010 .54,1197 6,634 498, 4.51 8,023,699 692.000 .50,738 6,735.330 29. 3Mi 5, .5.54 610,711 8,087.014 6.32.000 6,847,8.53 24, 101 5. 434 ,577,626 sSome state bondsincluded with " county, inanicipal, township, and school district lionds." 632,000 27,970 ,004,330 19,(i,S2 4.834 i;27,3l,7 8, ,587, 640 I 26 27 28 29 30 31 32 1,32,0(10 24, 567 7,1.56,1,92 19,182 4.834 449. S75 298 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE KENTtrCICY. FUND, AND CH.VKACTER OF INVESTMENT. CASH AND SECURITIES ON HAND— June 30, 1891. June 30, 1892. June 30, 1893. Total S2, 660, 390 83,308,149 83,271,178 Sinking fund 715,943 673, 112 701,669 Kentucky warrants General fund overdrafts i75,332 40,600 500,000 11 1,779,447 Bank stock 40,600 500,000 132,512 2,386,097 40,600 500,000 161,069 2,386,097 Turnpike stock Cash School fund Special debt obligations to public trust funds 1,705,947 73,500 165,000 2,312,597 73,500 165,000 ■2,312,697 73,500 166,000 Bank stock Agricultural college and normal school fund Kentucky bonds 165,000 165,000 166,000 Special debt obligations to public trust funds 83,940 18, 412 Cash 83,940 18,412 REC-VPITULATION. Total. Kentucky bonds Special debt obligations to public trust funds . Kentucky warrants General fund overdrafts Bank stock Turnpike stock Cash LOUISIAIfA. 13 FUND, AND CHARACTER OF INVESTMENT. Total Free school fund . Louisiana bonds Special deht obligations to public trust funds . Levee district l)onds Cash Seminary fund Special delit obligations to public trust funds . Agricultural and mechanical college fund Special debt obligations to public trust funds. . General and sijecial funds Cash RECAPITULATION. 3,308,149 165,000 1,705,947 175,332 114,100 500,000 11 165,000 2,312,597 3,271,178 165,000 2,312,597 114,100 ,iOO,000 216,4.52 114,100 500,000 179,481 CASH AND SECURITIES ON IIAND- Dec. 31, 1890. Dec. 31 81,904,274 S2, 069,266 Dec. 31, 1892. 82,686,551 1,258,742 1,337,186 9S,000 1,130,868 111,000 1,130,868 193,230 1,130,868 7,605 136,000 16,874 136,000 136,000 j 182,313 136,000 182,313 182,313 351,488 182,313 492,211 492,211 13,087 136,000 136,000 182,313 182,313 1,030,053 1,030,053 Total. 14 Louisiana bonds 15 Special debt obligations to public trust funds. 16 Levee district bonds 17 , Cash 96,000 1,449,181 3,59,093 111,000 1,449,181 509,085 2,685,551 193,230 1,449,181 1,043,140 1 Estimated value. PUBLIC INDEBTEDNESS. 299 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— ConUnued. KENTUCKY. CASH AND SECURITIES ON IIAND- jLino 30, 1894. June 30, 1895. 83,266,569 712,433 1X!,9,S3 30, 4.50 500, 000 2,315,636 73, 500 165,000 June 30, l.SiHi. , June 30, 1897. 83,198,417 $2,829,325 666, 281 300, 252 139, 891 26, 390 600,000 9, 136 2,315,636 73, 500 24, 300 100, 000 176,892 ,389,136 2,315,636 73, 500 114,000 333, 118 24, 360 100, 000 11,962 2, 389, 136 June 30, ISO.S. June 30, IS'j'l. j June 30, 1900. June 30, 1901. I June 30, 1902. June 30, 1903. $3,254,483 700, 347 21,340 514,371 24, 300 100,000 40,276 , 389, 136 2,315,636 73, 600 143,000 2,315,636 73, 500 166,000 53,405,926 83,711,913 S2, 878, 684 841,423 36,340 360, .575 24, 360 25,000 395, 148 2,315,630 73, 500 851,790 678,918 1,157,777 1 324, 548 i 26li,442 404,000 985,0X6 92, 899 15,000 570,348 2,389,136 2,315,636 73,500 10,000 264,918 2,3.S'J,136 .315.636 73, 500 166,000 > 3,000 11,9,691 2,389,136 '3,000 228, 049 2, 389, 136 2,315,636 73, 600 165, 000 2,316,636 73, ,500 3,266,669 I 165, 000 2,315,636 181,983 103, 960 500, 000 143,000 165,000 165, 000 RECAPITULATION. 3,198,417 143,000 2,315,636 139, 891 99,890 600, 000 114,000 2,315,636 97,860 100, 000 201,829 143,000 2,315,636 333, 118 97,860 100, 000 11,962 3.254,483 2, 480, 636 2,480,636 21,340 36,340 514,371 300, 575 97,860 97.8(» 100,000 25,000 40, 276 395, 148 2, 480, 636 266, 442 73,500 15,000 570, 348 404, 000 73, 500 10, 000 264,918 3,711,913 0, 636 985, 086 73, 600 ' 3, 000 169, 691 2,878,684 2, 480, 636 92, 899 73, .500 13.000 228, 649 LOUISIAXA. Dec. 31, 1893. CASH AND SECURITIES ON HAND— Dec. 31, 1894. Dec. 31, 1895. Dec. 31, 1890. Dec. 31, 1897. ,?2,464,099 Dec. 31, l.si).-; 82,488,083 Dee. 31, 1899. 82, 684, 666 Dec. 31, 1900. Doc. 31, 1901. Dec. 31, 1902. 82,906,274 82,330,195 S2, 623, 143 S2, 424, 390 83.163,702 83,270,816 83,680,888 1 1 , 350, 637 1,366,624 1,380,130 1, 393, 768 1, 409, 829 1,436,765 .1,459,410 1,655,071 1,592,461 2,074,261 2 209, 830 1,130,868 220,830 1, 130, 868 230, 830 1,130,868 250, 830 1, 130, 868 260, 830 1,130,868 273,8.30 1.130,868 273, 830 1,130,868 273,830 1,130,868 135,000 15,373 136,000 273, 830 1,130,868 135,000 .52, 763 136, 000 273,830 1,130,868 665,830 103,733 136,000 3 4 5 9,939 136, 000 14,826 136, 000 18, 432 136,000 12,070 136,000 18,131 136,000 32,067 136, 000 54,712 136,000 6 7 136,000 182,313 136,000 182,313 136, 000 182,313 136,000 182,313 136,000 182,313 1.36,000 182,313 136,000 182,313 136,000 182,313 136,000 182.313 136,000 182,313 8 9 182,313 1,237.324 182,313 645,358 1.82,313 824, 700 1,S2, 313 712,309 182,313 735,957 1.82, 313 733,006 182,313 906,843 182.313 1,290,318 182.313 1,300,042 182.313 1,288,314 10 11 1,237,324 645, 3.58 824, 700 712,309 735,957 733,005 906, 843 1,290,318 1,360,042 1,288,314 12 RECAPn "ULATION. 3,680,888 2,906,274 2,330,195 2, 523, 143 2, 424, 390 2, 464, 099 2,488,083 2,684,566 3,163,702 3,270,816 13 209, 830 1,449,181 220, 830 1,449,181 230, 830 1,449,181 250, .830 1,449,181 260,830 1,449,181 273, 830 1,449,181 273,830 1,449.181 273,830 1,449,181 135,000 1,305,691 273, 830 1,449,181 1.35,000 1,412,805 273, 830 1,449.181 566, 830 1,392,047 14 15 16 1,247,203 660, 184 843, 132 724, 379 764,088 765, 072 961,556 17 300 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE MAINE. FUND, AND CHAEACTEE OF INVESTMENT. Total Permanent school fund Special debt obligations to public trust funds . Madawaska territory fund Special debt obligations to public trust funds . Madison school district fund Special debt obligations to public trust funds. Agricultural college fund Special debt obligations to public trust funds . Foxcroft Academy fund Special debt obligations to public trust funds, Hebron Academy fund Special debt obligations to public trust funds . Houlton Academy fund - Special debt obligations to public trust funds. Reform school fund (Sanf ord legacy) Special debt obligations to public trust funds. Insane hospital fund Special debt obligations to public trust funds . Soldiers' allotment fund Special debt obligations to public trust funds. Public land fund Special debt obligations to public trust funds. General and special funds Cash Special debt obligations to public trust funds. Cash RECAPITULATION. CASH AND SECUEITIES ON HAND- Dec. 31, 1890. Dec. 31, 1891. Dec. 31, 1892, SI, 065, 829 442, 758 442, 758 5,000 5,000 1,000 1,000 218, 300 218, 300 1,000 1,000 1.000 1,000 2,000 50,000 270 270 169,0.35 109,035 175, 4I1(; 175, 466 1,06.5,82!) .Km, .363 175, 46C, 81,092,080 442, 758 442, 758 5,000 5,000 1,000 1,000 218, 300 218, 300 1,000 1,000 1,000 1,000 2,000 2,000 700 700 50, 000 50,000 270 170, 448 199, 604 1,092,1 892, 476 1 9! I, 604 SI, 207, 662 442, 758 5,000 5,000 1,000 1,000 218, 300 218, 300 1,000 1,000 1,000 1,000 2,000 2,000 700 700 50, 000 50,000 181,334 181,334 304, 570 1,207,662 903, 092 304, 570 Public indebtedness. 301 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— ronlinucd. MAIXE. CASH AND SECURITIES ON HAND - Dec. 31, 1901. 81,248,816 Doc. 31, 1902. 81,400,763 Dec. 31, 1893. Dec. 31, 1894. Dec. 31, 1805. Dec. 31, 1890. Dec. 31, 1897. 81.067,125 Dec. 31, 1898. .81,075,172 Dec. 31, 1S99. Sl,12li,2.';7 Dec. 31, 1900. 81,130,460 81,241,780 $1,360,087 51,200,048 81,116,289 442, 758 442,758 442, 758 442, 758 442.768 442,7.58 442. 7,'".K 442, 7.58 442, 7.58 442.7.58 442, 758 6,000 442,758 5,000 442, 758 5,000 442, 768 5,000 442, 758 6.000 442, 7.5X 5,000 442, 75.8 5,000 442.758 5,000 442,7.58 5,000 442,7.58 5.000 5.000 1,000 6,000 1,000 5,000 1,000 6,000 1,000 5,000 1,000 5,000 1,000 6,000 1,000 5,000 1,000 5,000 1,000 .5,000 1,000 1.000 218,300 1,000 218, 300 1,000 218, .300 1,000 218, 300 1,000 218,300 1,000 218, 300 1,000 21S,300 1,000 218, 300 1,000 218, 300 1,000 218, 300 218, 300 1.000 218, 300 1,000 218, 300 1,000 218, 300 1,000 218, 300 1,000 218, 300 1,000 218, 300 1,000 218, 300 1,000 218, 300 1,000 218, 300 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1.000 1.000 1,000 1,000 1.000 1,000 1,000 1,000 1,000 1,000 1,000 i 1,000 1,000 2,000 1,000 2,000 1,000 2,000 1,000 2.000 1.000 2,000 1,000 2,000 1.000 2,000 1,000 2,000 1,000 2,000 1.000 2,000 2.000 700 2,000 700 2,000 700 2.000 700 2,000 700 2,000 700 2,000 700 2,000 700 2,000 700 2,000 J 700 700 50, OOD 700 60,000 700 50, 000 700 60, 000 • 700 51,000 700 61,000 700 51,000 700 51,000 700 51,000 700 51,000 50,000 60, 000 50, 000 60, 000 51,000 51,000 61,000 61,000 51,000 51,000 184, 305 186, 133 188, 049 191,030 192.017 197,090 203, 977 214.813 228, 221 239, 102 184, 305 335, 717 186, 133 458, 196 188,049 290,241 191,030 203, 501 192.017 152.350 197,090 154.724 203, 977 199, 522 214,813 198, 879 228,221 297,837 239,102 438,893 335,717 458, 196 290,241 203, 601 1.52, 3.50 154.724 199, 522 198,879 297,837 438, 893 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 RECAPITULATION. 1,241,7£0 1,200,048 1,126,257 1,400,753 ' 26 906,063 335,717 907,891 4.58, 196 909, 807 290, 241 912,788 203, 501 914,775 152, 350 920,448 154,724 926.735 199. 522 9.37,571 198,879 960,979 297,837 961,860 27 438, 893 28 302 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE MAltYLAND. FUND, AND CHARACTER OF INVESTMENT. Total... Sinking fund. Marjiand bonds. County bonds. . . Municipal bonds. Railroad bonds . . Cash School fund. Maryland bonds. Municipal bonds. Railroad stock. . . Bank stock Cash General and special funds. Municipal bonds. Railroad bonds. . Railroad stock... Canal bonds Turnpike stock, . Annapolis Water Company stock. Bank stock Real estate mortgage Cash RECAPITULATION. Total. Maryland bonds. County bonds. . . . Municipal bonds. Railroad bonds.. Railroad stock. . , Canal bonds 'Turnpike stock Annapolis Water Company stock. Bank stock Real estate mortgage Cash CASH AND SECURITIES ON HAND- Sept. 30, 1890. Sept. 30, 1891. Sept. 30, 1892, $7,783,666 S8, 194, 559 3,152,437 3, 719, 126 2,730,735 I 3, 334, 663 379,381 20,000 22,321 , 426,032 i 379, 3«2 5,000 81 423, 262 35, 980 146, 619 118, 100 4, 206, 197 35,980 146,619 118, 100 117,395 5,158 4,062,181 379, 381 1,520,000 550, 000 1, 000, 000 13, 600 30,000 46, 470 6C6, 846 379, 381 1,606,000 650, 000 1,000,000 30, 000 46, 470 , 783, 666 2, 766, 715 906, 381 1,540,000 668, 100 1,000,000 13,600 30,000 163, 865 , 194, 659 3, 370, 643 906,382 1,510,000 668,100 1,000,000 30, 000 163, 865 696, 106 S7, 139, 899 2, 476, 230 1, 843, 363 629, 382 2,000 1,486 423, 769 35, 980 146, 619 118,100 117,396 6,676 4,239,900 629, 381 1, 602, 000 550, 000 1, 000, 000 30, 000 46, 470 482, 049 1, 879, 343 1, 406, 382 1, 604, 000 668, 100 1,000,000 30,000 163,865 489, 209 PUBLIC INDEBTEDNESS. 303 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— f'ontinued. MAllYLAND. CA SH AND SECUEITIEa ON HAND— Sept. 30, 1897. Sept. 30, 1898. Sept. 30, 1899. .54, 250, 851 1 Sept. 30, 1893. Sept. 30, 1894. Sept. 30, 1895. Sept. 30, 1896. Sept. 30, 1900. Sept. .30, 1901. Sept. 30, 1902. S7, 733, 4S3 S7, 056, 620 S7, 682, 770 S8, 029, 951 S7, 964, 713 87, 240, 027 84, 740, 4.32 85,293,222 •?5, 775, 309 2, 873, 944 3,163,203 3, ,^.42, 203 3, 849, 963 4, 228, 4:>S 4,004,489 074,813 l,2X{i, 5,S7 1,709,512 1,974,587 2,158,503 2,386,063 2,764,063 3,113,703 3, 727, 238 4, 107, 190 000, 000 1,0X0,587 1,280,587 50, 000 81,000 1,686,587 50,000 238,000 716,331 778,200 778,200 736,200 601, 200 1" ' 497,299 421,717 374, 813 436, 042 200,000 472, 490 291,926 473,827 423, 637 424, 119 420, 276 420, 275 420, 400 476,010 35. 980 140,019 lis, 100 117, 396 5,543 4,435,902 35,980 140, 800 118, 100 117,395 6,844 3, 468, 244 35,980 146,800 118, 100 117,395 2,000 3,620,238 36,980 146,800 118,100 117,395 2,000 3,7.59.713 35, 980 146,800 118, 100 117,395 2,191 3,315,809 35, 980 140,800 118, 100 108, 270 12, 607 2,153,821 35, 980 140,800 118, 100 108, 270 27, 492 2,845,390 149, 393 58,000 150, 500 108, 270 6,327 2,987,355 149, ,393 58,000 150, 500 108,270 7,004 3,109,883 149, 393 58,000 150, 500 108, 270 9,853 3,324,760 715,381 1,500,000 550,000 1,000,000 778, 200 1,600,000 550,000 778, 200 1,500,000 550, 000 lis 601,200 1,500,000 650, 000 1,500,000 1,500,000 550,000 1,500,000 550, 000 1,500,000 650,000 1,. 500, 000 660, 000 13,500 30,000 40, 470 11,000 30,000 40, 470 11,000 11,000 11,000 30,000 46, 470 11,000 30,000 46, 470 11,000 ,30, 000 40, 470 11,000 30,000 46, 470 11,000 .30,000 46, 470 30, 000 46, 470 25,000 669, 051 46, 470 46, 470 660,074 704, 568 916, 043 707, 139 566, 351 707,926 849,885 972, 413 1,187,296 RECAPITULATION. 15 16 17 18 19 20 21 22 23 7, 733, 483 7,065,626 7,582,776 8,029,951 7,964,713 7,240,027 4, 256, 851 4,746,432 5,293,222 5, 775, 369 24 2, 194, 543 2,421,043 2, 800, 043 3, 149, 743 3,703,218 4, 203, 170 635,980 1,235,980 1,435,980 50,000 139, 000 1,500,000 700,500 1,8.35,980 50,000 296, 000 1,500,000 700, 500 25 26 1,577,381 1,500,000 608, 100 1,000,000 1,703,200 1,500,000 668, 100 1,703,200 1,500,000 668, 100 1,619,200 1,600,000 668, 100 1,149,200 1, 600, 000 608, 100 146, 800 1,500,000 118,100 140,800 1,500,000 668, 100 .58, 000 1,500.000 700,600 27 28 29 30 13, 500 30,000 163, 805 11,000 30, 000 163, 865 11,000 11,000 11,000 30, 000 154, 740 11.000 30,000 154,740 11,000 30, 000 154, 740 11,000 30, 000 154, 740 11,000 31 30, 000 163, 805 25,000 674,594 30,000 154,740 32 103,805 163, 865 33 34 ■ 555, 918 706, 508 918,043 709, 330 1,076,217 1,110,231 1,056,212 1,272,002 i, i97, i49 36 304 WEALTH, DEBT, AND TAXATION. Table 7li.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE MASSACHUSETTS. FUND, AND CHARACTER OF INVESTMENT. Total Sinking funds For redemption of direct debt. Massachusetts bonds United States bonds Other state bonds County and municipal bonds. Railroad bonds Cash For redemption of contingent debt. Other state bonds County and municipal bonds. Railroad bonds Cash School fund . Other state bonds County and municipal bonds. Railroad bonds Cash 20 I Todd normal school fund. 21 22 County and municipal bonds. Cash 23 I Technical educational funds . County and municipal bonds. Railroad bonds Cash Millicent library trust fund. County and municipal bonds . Rogers book fund Count}' and municipal bonds. Cash . ^ 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 ! Harbor compensation fund. CASH AND SECURITIES ON HAND- Dec. 31, 1891. Dec. 31, 1892. 831,661,694 S28, 569, 410 21,568,960 19,089,914 21,448,214 18,950,213 5, 558, 135 130,000 4, 509, 466 7,955,802 6,787,000 1,017,277 120,746 7,124,891 6,062,000 1,253,866 139.701 111,000 9,'746' 2,729,397 125, 000 ""iijbl 3, 665, 762 1,900 725,910 1,852,000 149, 587 12,100 1,900 1 , 405, 610 2,000,000 258, 252 12, 100 7,250 4,850 360, 675 11,250 850 86,400 219,000 J 55,175 86,800 219,000 54, 775 1,000 1,000 S28, 867, 458 20,342,372 20,077,845 6, 406, 771 6,012,000 2,794,796 264, 527 137,000 ""i27,"527 3,666,762 1,607,410 2,000,000 158,352 6,250 6,860 360, 675 80, 2C0 219,000 61,375 1,000 1,000 Metropolitan park trust fund. Cash Commonwealth flats improvement fund. County and municipal bonds. Real estate mortgages Cash County and municipal bonds . Cash.; 39 40 41 Mass.achusetts volunteer fund. Other state bonds County and municipal bonds . Cash.; 42 43 44 45 Land registration fund. 100, 696 8.031 92.lili4 198. 417 8.921 60, 382 76.000 122,417 47.000 155,664 ',699 6,073 63,626 209,223 43,000 166,223 County and municipal bonds. Cash Loan funds; Derived from direct debt. Other state bonds County and municipal l)onds. Cash Derived from contingent debt . Other state bonds County and municipal lionrls. RaWroad l)onds Cash General and special funds. Ciish Tot^il. Massachusetts bonds United States bonds OthiT ^t:iti' liond.s rv.nnty and mnnieiT>ai bonds. Jtailrojid iioiulH Ri';d estate mort gapes Ca-ih RECAPITULATION. 1.668.901 33,S. 0.50 1.7i;7.4.\8 2,626,197' 391,600 1,277,301 1 . 868. 748 1.040.103 i..58.'i.664 1,962.736 780, ,336 1,088. 4i2 1,630,543 1,962,735 31, 661,. 594 5. 558. 135 130.000 1.900 10. 338. 585 8,8.58,000 8, 031 6.766,943 1,630,543 28, 660, 410 4,509,466 1,900 9,973,487 8,281,000 8,921 6, 794, 646 1.243,7,'53 378, 732 866,021 1.711,867 818, 536 "'893,'32i' 1,251,117 1,251,117 28,867,4.58 4, 866, 278 9,376,899 8,231,000 6,073 6,388,208 PUBLIC INDEBTEDNESS. 305 PUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1S90 TO 1902— fontinuerl. MASiSACIIl'SET'iS. ■ ASH AND SECURITIES ON HAND Dec. 31, 1893. Dec. 31, 1894. Dec. 31, 1896. Dec. 31, 1896. DiT. 31, 1897, Deo. 31, 1898. Dec. 31, 1899. Dec. 31, 1900. Dec. 31, 1001. Dec. 31, 1902. S31,860,017 826,729,538 1 $23,911,820 826,546,067 ,530,118,389 $29,298,151 *31,316,003 .129,189,810 $31,569,001 S32,.566,081 1 21,874,202 16,986,633 13,090,474 13,458,574 13,889,893 15,194,152 15,767,138 18,223,404 16,738,241 18,304,730 2 21,621,616 16,662,103 12,444,849 12,250,081 12,181,351 12,362,265 13,254,9,54 15,292,2.56 13,278,969 13,940,095 3 5,832,283 2,966,379 1,585,900 1,028,8.56 1,263,010 1,608,115 1,895,9,88 450 1,2,50 2,050 4 5 J 100,000 3,485,929 6,700,000 2,073,037 2, .512, 184 150,666 4,078,297 10,700,000 363,509 2,931,148 376,. 300 3,429,324 10,000,000 134,021 4,364,036 6 6,347,840 6,012,000 3,429,493 252,. 586 5,398,358 5,840,000 2,457,366 324,430 4,801,2i'0 6,700,000 357,679 645,025 4,293,245 5,713,420 614,560 1,208,493 4,298,775 5,700,000 918,966 1,708 ,542 4,166,007 5,700,000 1,488,143 2,331,887 3,110,294 10,120,000 47,425 3,4,59,272 7 8 9 10 8,000 474,850 40,000 122,775 3,870,548 143,000 872,959 20,000 172,543 3,970,548 5,000 1,893,766 50,912 2,842,640 912 2,898,176 912 4,229,170 11 228,800 2;;6,700 1,347,368 2,:j.58,ilU9 12 13 23,786 3,670,548 .57,730 3,770,548 361,174 4,070,548 4.33,121 4, 170,. 548 153,185 4, 270,. 548 37,590 4,370,548 560, 184 4,470,548 1.33,947 4,570,648 14 15 600 1,657,310 2,000,000 12,738 12,100 1 2,000 2,133,491 1,776,000 260,057 12,100 2,000 2, .385,530 1,775,000 108,012 12,100 2,000 2,052,866 1,776,000 540,682 12,100 2,000 2,524,526 1,775,000 169,023 12,100 16 2,135,400 1,635,000 148 12,100 2,128,600 1,735,000 6,948 12,100 2,159,841 1,755,000 55,707 12,100 2,247,841 1,755,000 67,707 12,100 3,087,360 275,000 1,208,188 12,100 17 18 19 20 12,100 12,100 12,100 12,100 12,100 12,100 12,100 12,100 12,100 12,100 21 360,575 300,575 300.575 360,575 360,575 360,575 359,027 360,575 360,575 360,575 23 139.000 219,000 2,575 141,600 219,000 75 141,500 219,000 75 129,500 219,000 12,075 128,, 500 219,000 13,075 120,500 219,000 21,075 139,, 500 219,000 527 139,. 500 219,000 2,075 139,500 219,000 2,075 100,000 278,251 24 82,324 100,000 26 97 100,000 1,000 100,000 1,000 "S 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 29 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 30 31 12,, 500 ; 15,000 15,196 1,501 638 3'' 12, .500 89,655 15,000 .513,735 15,196 622,661 1,601 601,656 638 1,499,307 76,1.39 27,542 73,360 106, £01 109,684 34 39,800 36,000 32,200 4,i9,7i;9 533,471 514,596 1,318,500 3,^,i4 72.6S5 215,143 36 89,6,55 217,4.53 27,542 225,498 33,560 231,314 70,801 234,861 77,4-s4 253,884 53,966 258,323 89,190 328,. 561 .87,060 r.(i3.&73 180,807 389,950 37 38 213,000 2,143 215,500 1,953 41,854 208,500 16,998 43,508 224,. 500 6,814 45,293 179,500 55,361 46,445 116,600 137,384 46,855 239,000 19, ,323 41,602 1.58,000 170,661 43,0.52 295,534 68,3,39 44,759 313,533 76,423 45,169 39 40 45,000 i 40,000 1,854 40,000 3,508 27,000 19,445 27,000 19,8.56 41,000 502 2,1 .28 40,000 3,052 7,128 40,000 4,729 12,456 44,250 919 18,664 293 45 16,000 2,564 2,660,847 2,628 3,169,111 7,128 2,3.30,074 12,466 2,413,589 47 921,371 1.018,697 3,091,052 2,136,243 1,998,311 2,391,347 48 725,000 .520,902 1,845,150 ,874,994 ,500,000 10,090 1,488,311 11,442,014 1,50,(1(10 481, 7SI, 1,781,, 803 3,831,17(. 160.000 1.469,235 941,612 2,203,243 49 84,500 2,051,743 3,517,376 261,6I'0 2,908,111 4,S49,.S37 3.57,000 1,973,674 2,044,105 =Q 921,371 1,006,920 1.018,697 1,625,851 2,391,347 3,4.56,302 51 52 200,000 539,202 200,000 2,037,902 1,104,210 869,011 580,000 1,287,955 2,607,5,57 983;666" 893,702 2,)59,i;73 630,562 54 1,006,920 3,712,019 1,625,851 2,. 592, 772 874,994 2,314,535 2,778,174 2,738,6,84 4,204,112 2,955,841 2, ,562, 600 3,301,704 2,690,164 2,0,56,111 1,413,543 830,, S06 1,220,243 2 , 499 ,464 2,499,404 32,516,081 2,05(r 56 57 3,712,019 2,592,772 2,314,535 2,73S,(W4 2,9,55,841 3,301,704 2,0,56,114 830,806 2,607,557 58 UEC.M'ITU I-.iTIUN. 31,.8.j0,017 26, 729, 5: «S 23, 911, ,826 26,645,007 ,"0,118,389 29,298,1.-,! 31,316,663 29,189,810 31,5,59,601 59 5,832,283 2,966,379 1,686,900 1,628,856 1,263,610 1,. 508, 115 l,895,!is8 450 1,2.50 CO 500 733,000 8,328,722 7,694,000 3,ss , nco 8,3,56,638 7,707,4:0 700,060 10,325,!'S6 7,674,6(0 7,(160 9,r!"(;.:i 6 7, i:;, J, ceo 102,(1 (1 11, 543. .■(■6 7,(.'ll.((0 202,912 10,, '-,,5,412 12,1,94,6(0 1,2,57,122 16,976,522 12,694,66(1 ,526,212 15,2M,729 16,275,(160 8,. 585, 950 8,231,000 3,454 9,196,830 8,210,558 7,094,000 6:1 64 7,.s58,i,ni 5,570,204 8,464,1,53 10,1,54,793 ;n,i.f:,7;o ;(',(.;fi,.".i ,' ,' 447,600 6,6:0,107 (.,481,090 66 932—07- -20 306 WEALTH, DEBT, AND TAXATION. Table 7;i.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE MICHIGAN. FUND, AND CHARACTER OF INVESTMENT. Total Sinking fund United States bonds. Cash 10 11 12 13 14 15 16 Primary school fund Special debt obligations to public trust funds. University fund Special debt obligations to public trust funds. University deposit fund Special debt obligations to public trust funds. Agricultural college fund Special debt obligations to public trust funds. Normal school fund Special debt obligations to public trust funds. General and special funds Cash - 18 Special deljt obligations to public trust funds 19 United States bonds - 20 1 Cash RECAPITULATION. CASH AND SECURITIES ON IIAND- June 30, 1891. ' June 30, 1892. i June 30, 1893. 86,639,178 ,687,153 4, 436, 087 4,457,992 4,436,087 I 618,218 i 4, 457, 992 522,212 518,218 ; 39.5,606 I 64,623 400, 235 64, 743 64, 623 1,224,644 64, 743 1,241,971 I 1,224,644 1,241,971 S6, 170, ! 4,512,838 523,907 3,907 521, 703 65,023 65, 023 517,511 6,639,178 6,687,153 i 6,170,982 6,414,534 6, 445, 182 j 5,623,.471 1,224,644 1.241,971 j 547,511 PUBLIC INDEBTEDNESS. 307 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. MICHIGAN. 1 CASH AND SECURITIES ON HAND - June 30, 1894. June 30, 1895. June 30, 1896. June 30, 1897. June 30, 1898. June 30, 1899. June 30, 1900. Juno 30, 1901. June 30, 1902. June 30, 1903. 56,188,779 S6, 126, 024 $6,679,490 86,592,934 $7,134,037 $7,634,352 $8, 774, 703 $9,067,131 $9,9.52,848 $11,126,708 1 128,312 2,224 153, 657 ■ 248,871 288,740 473, 312 86,2,37 9 128,312 12, 293 141,364 4,794,011 3 2,224 4,693,361 248,871 4,853,066 288, 740 5,000,408 473, 312 5,044,016 86,237 6,113,008 4 4,650,675 4,682,838 4,626,427 4,644,527 5 4,650,675 524,836 4,582,838 528,207 4,626,427 528, 497 4,644,527 529, 622 4,693,351 632,567 4,794,011 533,904 4,863,066 534, 283 5, 000, 408 .536,749 6,044,016 5.37, 469 5,113,008 539, 310 6 7 524,836 628,207 628, 497 529, 622 532,667 533, 904 534,283 5.36,749 2,000 5.37, 469 2,000 6,39, 310 2,000 8 2,000 832, 608 2,000 847, 669 2,000 886,986 10 525,938 530,564 547, 279 669,952 625,791 725,844- 818,944 11 526,938 66,605 .530,564 66,685 547, 279 65,866 669,962 65,945 625, 791 66, 126 725, 844 66,245 818,944 66,863 8.32,608 67,843 847, 660 67,883 886,985 68, 300 12 13 66,605 521,825 66,685 290, 418 65,865 912, 422 65,945 783, 888 66,125 1,213,989 66,245 1,260,691 66,863 2,252,686 67, 843 2, 3.38, 783 67,883 2,980,499 68, 300 4,430,868 14 15 521,825 290,418 912, 422 783,888 1,213,989 1,260,691 2, 252, 686 2,338,783 2, 980, 499 4, 430, 868 16 BECAPITU LATION. 6,188,779 6,126,024 6,679,490 6,592,934 7,134,037 7, 534, .362 8, 774, 703 9,067,131 9,962,848 11,126,708 17 5,666,9.54 5, 707, 294 128,312 290, 418 5,767,068 5,809,046 6,917,824 6, 120, 004 12,293 1,402,055 6, 273, 146 6,439,608 6,499,037 6, 609, 603 18 621,826 912, 422 783, 888 1,216,213 2,601,567 2,627,523 3, 453, 811 4,617,105 20 308 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE MIJfNESOTA. FUND, AND CHARACTER OF INVESTMENT. CASH AND SECURITIES ON HAND — July 31, 1890. July 31, 1891." , July 31, 1892. 1 Total S13, 336, 239 812,691,040 Sinking fund ? 2,12.5,618 163, 273 Redemption funds (raised by tax levies) .s 83,906 Cash 4 83,905 5 Internal improvement land fund 2, 125, 518 79,368 fi 100, 000 89, 400 1, 803, 982 132, 136 8,955,921 7 8 Real estate mortgages 74,085 9 Cash 5,283 10 Permanent school fund 10,132,868' Minnesota bonds 11 2, 230, 025 609, 000 12 Minnesota certificates of indebtedness K United States bonds -. 14 Other state bonds 1,584,250 540,851 4, 482, 740 118,055 915 974 1,673,650 774,960 6, 847, 474 327, 794 1 . onn. 445 15 Ifi Heal estate mortgages # 17 Cash 1.8 Kl 338,000 75,600 445,000 75, 600 20 Other state bonds ■^1 Village bonds 425, 458 9,809 o,i Real estate 9,809 49, 207 6,288 ■'4 Cash 44, 678 95 State institution land fund 30, 282 Ti 7,561 IS Cash 6,288 1,332,538 22, 721 ■jq General and special funds 1,364,172 Cash 30 1,332, .538 1 1.364.172 32 33 34 35 36 37 : Village bonds 38 Real estate mortgages. 39 Real estate 40 , Cash RECAPITUL.VTIOX. Total 13,336,239 12,691,040 2, 668, 025 954,000 Minnesota certificates of indebtedness 1, 749, 250 540, 851 1,749,250 774, 950 County and school district bonds 6,730,080 9,809 1, 638, 224 7,3.54,578 9,809 1,848,453 iNut reported. PUBLIC INDEBTEDNESS. 309 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 T(J 1!K)2— (.'(.iilinucd. MINNESOTA. CASH AND SECURITIES ON HAND— July 31, 1893.1 July 31, 1894. July 31, 1895.1 July 31, 1896. July 31, 1897.1 July 31, 1898. July 31, 1899.1 July .31, 1900. 815,944,419 July 31, 1901.1 July 31, 1902. S12, 103, 366 814,960,927 .?14,664,795 «17,987,221 1 198,987 339,942 261,016 279.787 1 365,966 2 88,036 207,517 56,648 58, 602 81,970 3 88,036 110,951 207.517 56, 648 204, 368 58, 602 81,970 4 132, 42,5 221,185 283,996 , 6 7 75,094 ill, 769 -- 1 101.. 561 152,843 51,525 11,822,146 153.052 191,075 17,827 14, .316, 259 8 19. 182 9,038,470 30,864 11,287,424 68, 1.33 12,546,530 9 in 11 409,000 184, 000 162,000 1.56,000 200,000 152,000 840,000 12 500, 000 2,890,338 1, 125, 156 6, 542, 627 45,303 1.159,791 200, 000 3,284,438 1,215,491 6,280,003 680, 214 1,202,893 13 774,988 1,027,740 6,711,863 114,879 1,034,067 4,773,618 1,460,567 5,720,099 237,246 l,2S(i.817 6,. 575, 385 1,721,716 5,680,873 346,286 1,334,035 14 15 16 17 IS 350, 000 155, 600 300,000 317, 150 2.56,000 398,. 300 17,600 467,919 9,809 53, 265 95,751 244, 000 552, 300 42, 600 429,666 8,500 9,861 127,056 244,000 601,045 48,700 381,503 8,500 50,287 298, 905 19 90 •>] 609,731 9,809 8,927 54, 193 500,2.38 9,809 32,594 69,. 585 22 %3 •>4 If, 134,980 119,514 44,411 1,672,0.56 26 16,941 37,252 1,777,649 24,063 45,522 2, 104, 185 36,780 59,971 1,282,989 35,780 91,276 1,704,229 27 28 29 1,777,649 2,104,185 1,282,989 1,704,229 1,672,056 30 RECAPITULATION. 12, 103, 366 14,960,927 14,664,795 15,944,419 17,987,221 31 759,000' 484, 000 418, 000 399,000 200, 000 396, 000 840,000 32 1 33 500,000 3,207,488 200,000 3,682,738 34 1 930,588 1,027,740 5 .32.5 918 '. 6,386,504 1,721,715 48, 700 6,372,965 8,500 2,212,8.37 35 1 1 125 156 1 "^16 491 ' 1 'ifin f^fi7 36 1 17, 600 6, 936, 545 9,809 ' ' 1 4'? ,500 37 7,330,304 9,809 2,045,925 7, i68, 489 6,338,597 8,600 2, 169.. 337 38 9,809 2.465.9&5 39 2,184,612 10 310 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE MISSISSIPPI. FUND, AND CHARACTER OF INVESTMENT. Total Common school fund Special debt obligations to public trust funds. Chickasaw school fund - Special debt obligations to public trust funds . Seminary fund '. Special debt obligations to public trust funds*. University of Mississippi fund Special debt obligations to public trust funds. Agricultural college fund Special debt obligations to public trust funds. Agricultural and mechanical college fund Special debt obligations to public trust funds. Alcorn Agricultural and Mechaniial College fund . . Special debt obligations to public trust funds. Industrial institute and college fund Special debt obligations to public trust funds. Swamp land fund Special debt obligations to public trust funds. General and special funds Cash CASH AND SECURITIES OI »r HAND — Dec. 31, 1892.1 Dec. 31, 1890. Dec. 31, 1891. 33,111,940 33,029,597 .... 930, 615 907.322 930, 615 853,998 907,322 853,289 853,998 544, 061 853, 289 .544,061 1 544,061 227, 150 227, 150 227,150 227, 150 150. 588 150,588 323, 185 159,720 420,398 RECAPITUL.VTIC>N. 23 I Special debt obligations to public trust funds. 24 Cash 2,706,412 323,185 2,691,542 420, 398 MIS.SOUKI. Total . . , Sinking fund. Cash School fund . . ASII AND SECURITIES ON HAND- FUND, AND CHARACTER OF INVESTMENT. Dec. .31, IW.IO. I Drc. 31, 1891.1 ; Dec. 31, 1892. 1 2 3 4 6 6 7 Seminary fund. Special debt oliligations to public trust funds. Cash Special debt obligations to pulilic trust funds. Cash General and special funds Cash REC.Vl'ITl'L.'VTION. 13 I Special doht obiigations lo public Inist funds. 14 Cash S4,.i.S4.4S4 4.53,168 453, 168 3.140.8.-.:! 3.1411.000 853 .:i4(l,095 540,000 95 4."iii,:iriS 4.".(i,3i;s 4,.5S4,.l,'^4 3.(K{|,00I1 904,4.84 ?4., 894, 236 52 172 3,141 539 3.140,000 1,539 1,192,053 1,191 958 95 4,S94,236 4,331.!r)S o(12, 27S 1 Not reported. PUBLIC INDEBTEDNESS. 311 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. MISSISSriM'I. CASH AND SECURITIES ON HAND- Dec, 31. 1893.' ! Oct. 1, 1894. 821,632 821,632 852,295 852,295 644,061 544,061 227,160 Oct. 1, 1895. S2, 609, 773 817,640 817, 646 852,296 Oct. 1, 1896.1 852,296 544,061 227,150 227,1,™ 160, 900 160,960 86,145 6,145 160,960 Oct. 1, 1897.1 Oct, 1, 1898. I «1, 806, 297 866,635 544,061 160, 960 7,660 Oct, 1, 1,S99. Oct. 1, ISOO. ' Oft. 1,1901. ' Oft. 1,1602. 81,068,868 .52,507,01.0 , S:i,0:.K, I1.SI ,S2,464,C(5 , 1 878,801 644,061 544,061 212,160 897,383 897,383 j 926,218 926,218 I 949,0:3 E49,0L3 678, 729 212,150 212, iro 103 103 96,296 183,451 183, 451 333, 766 678, 729 078, 729 212,160 212,160 I 140,; 45 K0,C45 I 96 296 I 96,296 ! 156,489 j 96,296 156, 4£9 158,489 828,454 333,766 828,454 2C0, 1C6 REC.A.PITUL.\TION. 2, 494, Of 2,692,243 2,609,773 1,806,297 1,968,868 2,607,0C0 3.038,681 2,606,098 2,602,113 i ' 1,622,846 1,035,102 333, 766 1,884,658 622,402 2,210,227 828,4,54 2,233,900 260, 165 86,145 7,660 183, 4.51 XISSOl'lU. CASH AND SECURITIES ON HAND- Dec. 31, 1893.1 , Dec. 31, 1894. 1,058,684 Dec. 31, 1895.1 I Dec. 31, 1896. Dec. 31, 1897.1 [ Dec. 31, 9.1 Drc. ,31, 1900. Dec. : 1, 1901.1 Dec. 31, 1902. ,947,302 1,290,949 286, 538 106,997 286, 538 3,141,639 106,997 . . ' 3,141,539 3,140,000 1,,539 1,199,063 71,042 3,168,923 3,140,000 1,5:;9 1.231,138 I 3,158,000 923 1,236,454 1,198,958 96 ,1 4,31,554 431,554 1,229,8.39 1,235,839 1,299 ! 615 ....1 824,630 467,628 467,628 1 824, 530 REr.VI'ITX'L.'\.TION. 4,338,968 719, 726 4.. 369, 8.39 677, 463 4,. 393, 8.39 897,110 S5, 472, 771 217, 323 217,323 3,158,974 3. \.5.S.0i;(l 974 1,238,321 1,235,839 2,482 s,58,163 8.58, 163 6,472,771 4,393,S3n 1,078,932 S6, .397,242 620,204 3,159,124 3,159,000 124 1.240,o:,S l.2:v.t.s:sj 1,477,,K,S6 1,477,,^S6 078,729 9 212, 150 10 212,150 I 11 12 13 14 15 16 17 18 19 20 21 23 24 9 10 11 6,397.242 12 .-1 4,398,839 13 312 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE MONTAXA. FUND, AND CHARACTER OF INVESTMENT. CASH AND SECURITIES ON HAND— Dec. 31, 1890. Nov. 30, 1891. Nov. 30, 1892. Total $187, 181 SC8,760 $184,010 Sinking fund , Cash School fund' 19,708 52, 868 State and county securities ' 21,600 31,368 Cash 19,708 State and county securities : 1 1 Cash Cash 187,181 i 49,052 131,142 Cash 187 181 1 49.0.52 131, 142 RECAPITULATION. Total. State and county securities. Cash 187,181 ;,760 21,500 162, 510 3VEBRASKA. 30 31 32 33 34 35 36 37 Total... Sinking fund. Cash School fund . . Nebraska bonds Nebraska warrants. . . United States bonds. . Other state bonds County bonds School district bonds. Cash University fund. Nebraska warrants. Other state bonds. . County bonds Cash Agricultural college fund . Nebraska warrants. Other state bonds. . County bonds Cash - - Normal college fund . County bonds. Cash.! Permanent saline fund . - . School district bonds. Cash . Generjil and special funds. Cash Total . Nr'brnsk;i, bonds Nebnisk;!, warrjint^. .- Ilnitrd Stall's linnijs.. Ol.hrr stiid' lioiids. . . . f'oiliily l)Onds School district bonds. Cash FUND, AND CHARACTER OF INVESTMENT. EECAPITULATION. ' Not reported. CASH AND SECURITIES ON HAND - Nov. 30, 83,910.691 195, 388 ;, 745, 307 321;, 267 "'is,' 666" 'i,"88i,'675' 522,365 35,881 Nov. 30, 1891.1 Nov. 30, 1892. 83,791,597 196, 703 196, 703 3,001,271 326, 267 ""'is," 666' '2,'i69,'e65' "" "496^399 39,031 32,500 3,381 32, 500 6,531 40,000 ,. 11,814 . 22. 163 16,000 ■ 6, 163 40, 000 28, 797 16,000 11,423 28,' 11,139 17,351 429,, SS2 3,910,091 320, 267 "'""is,' 666 1," 976," 17, 5 'i,'699,'249 326,267 "is,' 666 2,258,106 11,139 1,181,085 PUBLIC INDEBTEDNESS. 313 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. MONTANA. CASH AND SECURITIES ON HAND- Nov 30, 1893. Nov. 30, 1894. Nov. 30, 1895. Nov. 30, 1896. Nov. 30, 1897. Nov. 30, 1898. Nov. 30, 1899. 57.39, 101 Nov. ,30, 1900. 5736,833 Nov. .30, 1901. Nov. 30, 1902. J219, 310 S219,697 S273,035 $259,701 5396,716 S;432,121 8929, 9.37 81,046,624 1 2,499 2,469 13,980 19, 437 40, 691 55,959 88, 541 111,483 •?, 2,499 160, 498 2,469 176,034 13,986 210,646 19,437 253, 484 40, 691 309,4112 55,959 340,496 88, 541 413,02_2 111,483 624, .393 3 75,538 117,465 4 1 21,500 54,038 21,600 96,966 21,500 134,998 21,500 154,634 92,483 118,102 12,813 16(1,305 87,179 17,540 97,079 212,383 25,974 221,078 119,418 32, 423 374,716 38, 300 46,904 404,799 119,694 (.9,187 5 1 10.096 7,444 13,666 12,308 1,128 31,295 46,000 24, 187 3,633 8 12,813 45,904 9 i 10 3,633 337,828 11 143, 772 102,142 114,038 81,198 169,272 141,660 363, 034 307,965 382,470 12 143,772 102, 142 114,038 81,198 169,272 141,660 3(13,034 307,966 382,470 337, S28 13 RECAPITULATION. 219,310 219,597 273,035 259, 701 396, 716 432,121 739,161 736,833 929,937 1,046,524 14 21,500 197, 810 21,500 198,097 21, 500 251,636 21,500 238,201 92,483 304,2.33 176,401 255,720 110,7^5 628,416 222,206 614, 027 374,716 556,221 449,799 596, 725 15 16 NEBRASKA. :ash and secueities on hand- - Nov 30, 1893.1 Nov. 30, 1894. Nov. 30, 1895.1 Nov. 30, 1896. Nov. 30, 1897.1 Nov. 30, 1898. Nov. 30, 1899.1 Nov. 30, 1900. Nov. 30, 1901.1 Nov. 30, 1902. 83,874,367 84,731,357 53,941,320 84,980,563 85. 889, 233 I 61,947 137, 738 14, 223 56, 165 2 61,947 3,293,686 137, 738 3.631,789 14, 223 3, 439, 764 56, 106 4,275.023 5. 072, 366 4 326,267 345, 267 153, 267 1,165,762 15,000 1,421,108 15,000 67,000 3,553,937 15,190 131 101,694 6 15,000 15, 000 15, 000 8 9 10 11 12 2,636,105 2, 796, 015 29, 469 447, 038 52, 066 3,004,895 2.S. 134 238,468 58,085 2,964,290 24, 002 105,969 76,112 417,314 48,680 I 36,991 15,551 14,000 71,600 643 225, 366 13 14 16 16 17 32,600 16, 180 86,369 32, 500 19, .566 * 101,965 41,600 16, 585 58,637 36, 500 2,621 130, 274 1 20,692 35, 000 169, 000 674 59,813 18 19 20 21 40,000 45, 369 31,498 40, 000 61,965 34,000 50, 000 8.637 108, 001) 22,271 44, 0,84 27. 037 . — ' 16, 000 15,498 29, 469 t - - 16,000 18,000 24,000 15,0(10 29,084 59,000 813 23 24 25 3.067 29, 469 1 1 27 28 333, 718 773,809 343,5.54 398,905 429,994 333, 718 1 773,809 343, 554 398, 905 429, 994 RECAPITULATION. 3,874,367 4,731,357 3,941,320 4, 980, 563 5, SS9, 233 30 326, 267 345, 267 153,267 31 1,202.7.53 13,000 1,4.57,351 15, 000 116,000 3.853,437 15, 190 432, 265 32 15,000 15,000 15, 000 33 34 2, 623, 606 29,469 880,026 2, 883, 516 29, 469 1,468,106 3,120,396 28, 134 624,524 3, 123, 790 24,002 615,018 35 36 37 314 WEALTH, DEBT, AND TAXATION. Table 7^.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE NEVADA. FUNL1, AND CHARACTER OF INVESTMENT. Total ; Sinking fund Casli ScliooHund _ _ ^ Nevada bonds Special debt oI)ligatioiis to public trust funds United States bonds ......'. Cash ......' University fund Nevada bonds United States bonds Cash ....[....[..... General and special funds Cash RECAPITULATION Total Nevada bonds Special debt obligations to public trust funds United States bonds Cash CASH AND SECURITIES ON HAND— Deo. 31, Dec. 31, 1891. Dec. 31, 1892. 81,407,909 29, 619 29,619 1,060,122 142, 000 380,000 450, 000 88,122 125,715 i 31,9 31,994 I 1,042,088 168.000 380,000 450, 000 44,058 131,005 38,000 50,000 37,715 38,000 50,000 43,005 202,852 I 202,852 $1, 463, 162 32, 626 32, 526 1,076,153 145,000 380,000 460,000 100, 153 127, 566 38,000 50,000 39,565 227,918 227,918 1,426,825 180,000 380,000 500, 000 366, 825 1,407,909 206, 000 380, 000 500,000 321,909 1,463,162 183,000 380,000 500,000 400, 162 NEAV IIAMP.SHIRE. 9 10 u 12 j 13 14 15 16 i 17 i 18 19 20 21 FUND, AND CHARACTER OF INVESTMENT. Total Teachers' institute fund Special debt obligations to public trust funds. Agricultural college fund Special debt oliligations to pul^lic trust funds. Benjamin Thompson trust fund Special debt obligations to public trust funds. Benjamin Thompson state trust fund *. Special det^t obligations to pul:)lic trust funds, other securities Hamilton Smith trust fund Special debt obligations to public trust funds. Fislce legacy CASH AND SECURITIES ON HAND- May 31, 1891. 5483,016 May 31, 1892. May 31, 1893. 81,272,007 I 81,053,750 54, 133 5.5, 121 .14, 133 SO, 000 .55,121 80,000 80, 000 393,511 393,511 361,851 6, 365 355, 486 Speci;il debt obligations to pulilic trust funds I i Kimball legacy - ... - - - . - - - - - Special dt'bt obligations In public trust funds . - . .■ Surplus re\"< 'line fund - - - .- Siieciul deljt obbgiitifms In pulilio trust binds -.--.-.... I'rivate trust funds _ - - . - . - - - . r- Cash - - - - - - - - General and special funds _ _ 2(;,37X 26,378 li, 7.53 2li,37.S 6,753 li,7.53 3,120 6,753 I 3,li;s 3, 120 311,746 3, lli.S 3,035 3,035 342, 190 311,746 KECAl'lTirLATION. Spcci Dtlin ('.•ish Total d dotit oliligations to public trust funds. 170, :«4 3i2, 6:i2' 571,296 365, 4S6 345, 225 56, 503 66, 503 80,000 80,000 409, 262 409, 252 364,025 9,739 354, 286 26,378 26,378 6,753 6,753 3,217 3,217 1,717 1,717 105, 905 1,0,53,750 .591 ,S42 3S4 2S6 107 622 j PUBLIC^ INDEBTEDNESS. 315 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO J0n2— Cmtinued. NEVAI>A. RECAPITULATION. CASH AND gECURITIES ON HAND— Dec. 31, l.SOn. $1,027,201 Dec. :U, 1901. Dec. 31, 1893. Dec. 31, 1894. Dec. 31, 1895. Dec. 31, 1896. SI, 519, 890 Dec. 31, 1897. Dec. 31, 1898. .?1, 587, 278 Dec. 31, 1900. $1,691,611 Dec. 31, 1902. $1,468,311 $1,449,263 81,517,894 Sl,570;309 $1,723,121 81,808,717 32,222 4,332 23, 142 3,213 28, 690 21,038 30,819 29, 501 18, 829 IS, 494 1 32,222 1,091,238 4,332 1,103,646 23, 142 1, 144, .541 3,213 1, 163, 170 28,590 1,207,399 21,038 1,243,537 30, 819 1, 286, 944 29, 501 1,324,892 18, 829 1,379,493 18,491 1,415,031 141, 000 380,000 460,000 123, 238 126, 145 95,000 380, 000 550,000 78,646 126,928 181,000 380,000 5.50, 000 33, 541 129, 42u 163, 000 380,000 690, 000 40, 170 131,418 214, 704 380,000 .590, 000 22, 635 128, 154 199, 764 380,000 644, 000 19, 773 131,476 204,139 380, 000 644, 000 57,805 142, 894 175, 000 380, 000 744,000 25, 892 135, 124 165,600 380, 000 779,000 64,993 l-:3,002 1,52, 500 380, 000 859, 000 23, 631 141,110 48, 000 50,000 28, 145 215, 706 55,000 50,000 21,928 214, 357 69, 000 50, 000 10,426 220, 785 74,000 50, 000 7,418 222, 089 77, 600 60, 000 654 206. 166 87,600 41,000 2,876 191,227 87,600 41,000 14.294 161,544 87,600 41,000 6,524 202, 094 87,600 41,000 14, 402 181, 797 87, 600 41,000 12,510 234, 082 215, 706 211.357 220, 785 222,089 206, 166 191,227 161,544 202,094 LSI, 797 234,082 10 n 12 13 14 1,468,311 1,449,263 1,517,894 1,519,890 1,570,309 1,587,278 1,627,201 1,691,611 1,723,121 ! 1,808,717 ' 15 189,000 380,000 500, 000 399,311 150,000 380,000 600, 000 319, 263 250,000 380, 000 600, 000 287, 894 227, 000 380, 000 640, 000 272, 890 292, 364 380,000 040, 000 257, 945 287,364 380, 000 685, 000 234, 914 291,739 380, 000 685,000 270, 402 262,600 380, 000 785, 000 264,011 253, 100 380,000 820, 000 270, 021 240, 100 16 380,000 i 17 900,000 18 288,617 [ 19 NE-\V HAMPSHIRE. 612, 461 351.746 259, 359 CASH AND SECURITIES ON HAND- - May 31, 1894. May 31. 1895. May 31, 1896. May 31, 1.S97. May 31, 1898. May 31, 1899. May 31, 1900. May 31, 1901. May 31, 1902. May 31, 1903. $1,223,566 81,123,412 SI. 211, 304 $1,260,607 .?1.456,,s.5li 81,416,573 .51,644,498 $1,502,456 SI. 717, 137 81.737,263 57, 193 57. 722 57,723 57.,K(iS 67,949 58, 069 68, 669 58, 704 58. 949 59, 099 .57,193 80,000 57,722 80.000 57,723 80,000 57,868 80,000 67,949 80,000 58,069 80,000 58,669 80, 000 68,764 80,000 58,949 80,000 59. 099 80,000 80,000 426, 622 80.000 442,647 80,000 460, 353 80,000 478, 767 80,000 497,917 80,000 517,834 80,000 538,547 80.000 500,089 80,000 582, 493 80,000 605, 793 426, 622 364,995 442. 647 366, 485 400, 353 368,081 478,767 368,923 497,917 372,998 617,8.34 374, 954 538,547 367,692 560,089 371,989 682, 493 376, 326 605,793 578, 146 13.249 351,746 16, 899 349, 686 20,095 347,381) 24,1.43 344. 2S0 28.748 344,250 33,018 341,936 10,000 37, 459 330, 133 10,000 42,07V 329,912 10,000 46,881 329, 444 10,000 51,870 626,269 10,000 10,000 26, 378 10,000 211.378 10,000 26,378 10,000 26, 378 10,000 26, 378 26, 378 26, 378 26,378 26,378 26,378 20.378 0,763 26, 378 6,753 26, 378 6,753 26,378 6,753 26, 378 0,763 26, 378 6,753 20, 378 0.753 26,378 6,763 26, 378 6, 753 26,378 6,753 6, 763 3.266 6,763 6,763 6,753 0,763 0,753 6,753 6,753 6,763 6,753 3,266 1,8.52 i 1,693 1,916 2.096 2.096 - 3,468 9,580 14,333 18,317 21,949 1,862 257, 507 1,693 141,734 1,916 210, 100 2,090 239,822 2,096 412,765 3, 468 338. 518 9,.58(; 446.973 14, 333 434, 160 18,317 .557.922 21,949 349,140 257, 607 141,7,?4 210,100 239.822 412,706 3:is,618 440,973 434,160 557,922 349, 140 RECAPITULATION. 1 2 3 i 5 6 7 8 9 10 11 12 13 14 15 16 17 IS 19 20 21 1.211,304 1,416 1.737,203 23 630,399 i 349,680 143,427 661.902 347. 386 212,016 074.409 344. 2S0 241.918 097.745 344,2.50 414.801 34 L 936 341.9,S5 1 767.806 330. 133 460, 659 7.84.061 329.912 44S. 483 811.4,54 329, 444 .570.2:19 8.i9 .yi9 24 521 i 20H 25 371 095 10 316 WEALTH, DEBT, AND TAXATION. Table 72. —DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE XEAV JERSEY. 10 11 12 13 14 FUND, AND CHARACTER OF INVESTMENT. CASH AND SECURITIES ON HAND— Oct. 31, 1890. Oct. 31, 1891. Oct. 31, 1892. 1 Total S5, 156, 057 85,048,266 $5,158,947 Sinking fund 2 549, 507 536,699 ' 468,421 School district bonds 3 6,066 309, 217 6, 441 274, 353 6,441 269,067 4 Real estate, mortgages 5 Due from Thomas Crozier's decree 6 Real estate 216,418 17, 806 3,868,018 226, 580 29, 325 3, 796, 403 191,839 1,074 3,752,430 7 Cash R School fund 9 to tl ?. New Jersey bonds l 118,000 1,318, .500 189, 660 146, 500 659,937 672, 445 100, 950 662, 026 116,000 118,000 1,419,000 249,818 146, 500 610, 988 638,312 132, 950 480, 835 116,000 117,000 1,. 579,. 500 269, 215 146, 500 563,414 635,877 118,950 321, 974 116,000 Municipal bonds School district bonds Railroad and bank stock 3 Real estate mortgages 4 Riparian leases 5 Real estate 6 Cash 7 Agricultural college fund New Jersey bonds S 116,000 116,000 116,000 9 ^0 Cash '..:■.:'.■.■;.■.■.■.".:".."..".;". '1 General and special funds 622, 532 599, 164 822,096 Railroad and canal stock '•? 188 700 1 88. 700 188,700 13, 695 619, 701 ^3 8,295 402. 169 '4 Cash >5 Total 5, 156, 057 5,048,266 5 1.58 947 'B 234,000 234,000 j 233,000 17 Special debt obligations to public trust funds '8 1,318,500 195. 726 188,700 146, 500 1,419,000 256, 259 188,700 146,500 1, .579, 500 275, 656 188, 700 146, 500 '9 n 1 'y Due from Thomas Crozier's decree •^ 672 445 646, 607 885, 341 359,. 530 912,329 649, 572 832, 481 310,789 942,749 ^ 969, 154 317,368 1,113,664 T fi Cash N'EAV MEXICO. FUND, AND CHARACTER OF INVESTMENT. CASH AND SECURITIES ON HAXD- Total.. Sinking fund . Mar. 3, 1890.1 Mar. 2, 1891. i Dec. 3, 1892. I S277,940 17,579 New Mexico (■(TUriciili's of indebtedness. Cash ------ School fund Cash -- University funds Cash Agricultural e! i, 595, .500 299, 278 188, 700 146,600 1,620,500 336, 101 188,700 146,500 28 29 30 31 738,952 798,797 311.267 984, 447 730,902 775,797 266,890 1,207,046 733,420 773,647 223,980 1,062,621 750, 136 763, 347 213,484 1,016,188 757,659 696, 346 204.. 343 1,011.125 738.706 613.697 189.678 1,088,242 698,618 568,697 182.927 1,318,330 (i87 , 224 .502.647 161.102 2,ns7,0i;2 33 34 35 36 XE^\' > lEXICO. c Feb. 29, 1896. 8109,1,57 ASH AND SECUK ITIES 0.N- HAND- - Nov. 30, 1902. 8248,450 Mar., 1893.1 Dec. 1, 1894. Mar. 2, 1895. Feb. 27, 1.897. 877,849 llar. 5, 1898. 8163,781 Dec. 2. 1899. Dec. 1, 1900. 8109,974 Dec. 1, 1901. 8218,954 3162,537 $158,846 8139,387 1 4,120 79 8,344 127,572 123,277 79 7,989 355 6,041 4.171 123,401 3 4,120 1,054 i23,277 725 4 699 442 135 1 5 1,054 267 599 287 442 3,452 135 1,410 3,071 442 6,041 1,064 419 725 679 6 267 4,840 2.-57 3,042 3,4.52 2,899 1,410 ! 3,071 1,501 i 2,020 442 287 1,(;64 144 43i) 110 679 178 8 9 4,846 222 3,042 502 2,899 1,165 1,501 1 2,020 1,123 1,121 287 287 2S7 138,292 i:!8,292 144 196 196 93.585 93 , 585 110 220 178 633 10 n 222 152,028 502 154,416 1,165 101,199 1,123 1,121 73,080 i 157,569 220 90,613 633 122,958 r^ 13 152,028 154,416 101,199 73,liS0 157,509 90,613 122,9.58 14 RECAPITULATION. 162,537 158,846 109,157 77,849 163,781 139,387 79 139, .308 109,974 218,954 248.4.50 15 7,9.S9 101,985 4,171 214,783 248;4.56' 16 11)2,537 1.58,846 109,1.57 17 318 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE NKAV YORK. FUND. AND CHARACTER OF INVESTMENT. Total. Sinking fund (canai debt) i Canal lund, including canal debt sinking fund^ New York bonds United States bonds County and municipal bonds . Municipal bonds Cash Common school fund . New York bonds United States bonds Canal improvement loan . District of Columbia bonds. County bonds Municipal and school district bonds. Railroad stock Real estate mortgages Cash 19 I L/iterature fund . 20 21 22 23 24 25 College land scrip fund . New York bonds District of Columbia bonds. Municipal bonds Insurance company stock . . . Cash 26 27 28 29 30 31 32 33 I United States deposit fund . Special debt obligations to public trust funds United States bonds Canal improvement loa n District of Columbia bonds County bonds Municipal and school district bonds Cash 34 35 3fi 37 38 39 40 41 New York bonds United States bonds Canal improvement loan District of Columbia bonds. County bonds Municipal and school district bonds. Real estate mortgages Cash 42 Military record fund . Municipal bonds. Cash Mariners' fund Real estate mortgages . WiUiam Vorce fund Municipal bonds. Cash CASH AND SECURITIES ON HAND- Scpt. 30, 1890. Sept. 30, 1891. | Sept. 30, 1892. S17, 109,060 3, 163, 722 3,813,399 300, 000 550, 000 1,330,000 437, 000 1,196,399 4,023,141 $16,969,242 1,913,031 2,724,043 750,000 149,000 1,625,043 4,192,641 60,000 2,211,000 I 60, 000 891,000 349, 500 160,000 993,700 50, 000 135, 782 63, 159 284,201 100, 000 25,000 151,000 4,000 4,201 473,403 349, 500 295, 000 2,351,400 50, 000 129,376 66, 365 284,201 100, 000 25, 000 151,000 4,000 4,201 473, 403 211,800 28, (100 83,994 53,000 37,000 59,009 4, 014, .521 211,800 83,694 53,000 37,000 87,609 4,014,521 40,000 551,000 40,000 551,000 1,004,500 1,798,513 108,208 512,300 j 40,000 I 1,113,500 1,748, 1 i(i4 9,057 39,121 39,000 121 1 39,000 121 10,000 10,000 10,000 $12,033,263 493,407 1,161,341 1,161,341 4,348,141 60, 000 350,000 289,000 3, 425, 100 50,000 128, 164 45,877 284, 201 100, 000 25, 000 151,000 4,000 ' 4,201 474, 409 211,800 85,000 53,000 37,000 87, 609 4,014,621 140,000 391,000 512,300 35, 000 1,218,500 1,687,212 30, 509 39,121 39,000 121 I AVomen's monument fund . Cash General and special funds. Cash RECAPITULATION. Total. New York tionds Special dejit obligations to public trust funds. United Stutes lionds Canal impro^'enient loan District of Columbia bonds County bonds County and municipal Ijonds Municipal lir.nds Municipal and school district bonds Railroad stock Iiisurjjncf company slock. Re;ll estilte mortgages Clish -- 42 42 42 4,451.232 5,231,270 1,701,487 4,451,232 : 5,231,270 1 1,701,487 i 17,109,060 16,969,242 400,000 3,523,800 28,600 970,794 2i:',,oon ! l.:):!n,o(io I 627.000 2,035,200 50, 000 4,000 1,944,295 6, 882.. 371 1,653,800 970,794 388, 000 7.50.000 339,000 3,501,900 50,000 4,000 l.,S,8,S,040 7.023,708 I The amounts reported fnr the "sinking fund" are also included in the "ciniiil fund.' 12,033,263 300,000 iioi'soo' 972,300 377,000 190.000 4,680,600 50,000 4,000 1,825,376 3,031,187 PUBLIC INDEBTEDNES8. 319 FUNDS OF STATES AND TERRITORIES, l!Y STATES AND TERRITORIES: ],s!)0 TO 1902— 0!l 7,7.52 284,201 654.910 3,7,52,750 60,000 82,079 58,402 284,201 14 15 16 17 18 19 20 25,666 151,000 4,000 104,201 474,409 25,000 251,000 4,000 4,201 474,409 21 275,000 4,000 5,201 688,576 275,000 4,000 6,201 638.576 275,000 4,000 6,201 688,570 275,000 4,000 6,201 CSS, .576 274,500 4,000 6,701 688,576 276,666 4,000 4,201 688,576 271, .500 4,000 S,701 1.88,576 277,000 4,000 3,201 688.576 22 23 24 25 688,. 576 68,s,,-,7ll 088,576 (i88,.-)76 688,571) 688,576 688,576 688, .576 26 211,800 27 2K 85,000 85,000 103,000 61,000 13,609 4,014,521 29 53,000 30 37,000 31 87,009 32 4,014,521 4,014,521 4,014,521 4,014,621 4,014,521 4,014,521 4, 014, .521 4,014,521 4,014,521 33 34 35 125,000 125,000 36 1 137,300 1 30,000 37 25,000 1,808,580 1,416,408 764,533 39,121 20,000 1,922,080 1,384,491 687,950 39,121 15,000 2,473,280 1,349,408 51,8.33 39,121 10,000 2,426,1.30 1,314,226 138,665 39,121 6,000 2,710,630 1,283,390 15,495 39,121 38 1,304,580 i 1,639,568 903,083 39,121 2,408,7,80 1,449,920 155.821 39,121 2,. 390, 280 1,506,943 117,298 39,121 2,366,780 1,649,720 98,021 39,121 2,338,640 1,568,240 107,641 39,121 39 40 41 42 39,000 121 10,000 39,000 121 10,000 39,000 121 10,000 39,000 121 10,000 39,000 121 10,000 38,700 421 10,000 28,260- 10,871 10,000 34,800 4,321 10,000 33,350 5,771 10,000 31,900 7,221 10,000 43 44 45 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 121,000 46 47 113,500 7,500 48 49 42 42 42 42 42 .50 42 42 1,548,287 42 320,750 42 2,494,360 42 3,077,520 51 350,084- 1,626,680 2,404,032 5,280,135 9,334,700 10,040,208 52 350,084 1,648,287 320, 750 2,494,366 3, 077,. 520 ] , 626, 689 2,404,032 5,280,135 9,334,760 ,0,040, LOS 53 11,213,825 9,866,708 RECAPITl JLATION. 10,320,180 14,138,692 16,209,966 13,321,213 14,128,203 17,331,383 21,709,331 23,193,772 54 55 i;88,576 688,676 (iSS, .",76 688,. ")76 6.S8.-'i76 6ss,,'',76 .688, .570 6^8.576 .56 211,800 211,800 ,57 025,000 262,000 , .58 397,. 300 366,000 110,000 405,000 .59 291,000 280,000 214,000 128,000 547,000 .313,700 6,775,890 50,000 4,000 1,389,253 3,424,794 1 096,910 779,7.50 416,7.50 6,044,430 50,000 4,000 1.54(;,113 3,921,674 670,910 1,030,970 549,886 6,034,630 50,000 4,000 1,601,059 0,696,362 664,910 1,630,092 556.. 5S2 6,134,830 50,000 4.000 1,642,149 I0,:;3,s,i92 654,910 1,680,469 751,444 6,091,390 50,000 4,000 1,660,319 11,612,664 00 61 190,000 4,629,580 50,000 4,000 ■ ' 1,760,521 2,710,979 290,000 5,528,190 50,000 4,000 1,530,854 3,083,981 314,000 6,266,190 50,000 4,000 1,496,263 1,766,679 314,000 5,915,390 50,000 4,000 1,515,368 4,746,388 314,000 0,189,340 50,000 4,000 1,422,789 7,076,261 02 63 64 66 66 67 320 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE XOETII CAnOLIXA. Total School fund North Carolina l>onds. General and special funds . CASH AND SECURITIES ON HAND- Ftrsn, AND CHAE.\CTEK OF INVESTMENT. Nov. 30, 1890. Nov. 30, 1891. Nov. 30, 1892. 84,689,473 North Carolina bonds. County bonds Railroad stock Turnpike stock Cash 99,250 99,250 4,690,223 146, 750 13,750 4,266,800 162, 923 $4,717,290 129,2.50 129, 260 4,588,040 146, 750 12,750 4,260,800 161,740 129,250 129,250 4,765,260 146,750 12, 750 :, 266, 800 RECAPITULATION. 10 Total 4,689,473 4,717,290 4,894,510 North Carolina bonds 11 246,000 13, 750 4,266,800 276,000 12,750 4,266,800 276, 000 12 County bonds 13 Railroad stock 4,266,800 14 Turnpike stock 15 Cash : 162, 923 161,740 338,960 _ NORTH DAKOTA. FUND, .AND CHARACTER OF INVESTMENT. 1 2 3! 4 5 6 7 8 9 10 11 1 12 13 15 16 Total... Sinking fund . Cash. School fund. North Dakota bonds, . Municipal bonds School district bonds. , Institution bonds Real estate mortgages . Cash Agricultural college fund . School district bonds. Cash CASH AND SECURITIES ON HAND— Oct. 31, 1890. Oct. 31, 1891. Oct. 31, 1892. 8104,792 114,032 370, 092 90,050 239,750 '23,"9S2 136,"9-i2' \~alley City Normal School fund. School district bonds. Cash 1"' Mayvilie Normal School fund. 10,000 1,557 18 19 21 22 23 24 27 28 Schoci district bonds. CiLsh ... ' 10 000 1 557 ! Industrial school fund - ■ Cash 1 I i Cash -- 1 ! School district l)onds. Cash Capitol Ijuilding fund Sclio'il district Lionds. Ptailroad tax fund. Cash.., (icncr.il and spcci.ol funds. 11,725 (') 11.725 93,067 165,588 i 3,541 261,625 261,625 KE(".\.1'ITUL.-\.TI<)N. 36 Total - 37 .Wirlli D.'ikniii )]nni|s. . 3K I .Murueip.ii bonds :!!i ' .Schniil disi rict bf)nds. . 40 ' In.^fitiiUon hontls 41 KimI cstiitc mortpicrs. 42 (';i^h I 104,702 2S9.li20 104,792 90,0.50 'l99,"576l No! rrporled (137,, S03 239.7.50 398,053 PUBLIC INDEBTEDNESS. 321 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. NORTH t AHOI^INA. Nov. 30, 1895. 84,684,112 Niiv. 30, 1,806. 84,678.711 SII AND SECUKITIE.S ON HAND— Nov. 30, 1893. Nov. 30, 1894. Nov. 30, 1897. Nov. .30, 1.898. Nov. 30, 1899. Nov. .30, 1900. Nov. 30, 1901. 84, 408, 837 Nov. 30, 1902. 84,. 53 1,080 S4, 798, 740 54,870,878 .S4, 653,8.56 84,769,300 84, 096, .507 84, .5.39, 610 143,250 145,250 145,250 145,250 145,2.50 ! 145,250 145,2.50 145, 260 145, 250 145, Z50 143, 250 4,6,55,490 145,250 4,725,628 145,250 4,."i3S.S02 145.2.50 4, .533, 461 145,250 145,2.50 4,508,600 4,024,050 145,2.50 4, ,551, 2.57 145,2,50 4,394,360 145,2.50 4, 323,. 587 145,2.50 4,3S5,a30 136, 750 11,750 4.266,800 136,7.50 10,7.50 4, 266, 800 130, 750 4, 206'. 800 130, 250 7,000 4.206,800 136,2.jO 136,250 6,000 1 5,000 4,266,800 ' 4,266,800 136, 250 4,000 4,266,800 3,000 4, 266,, 800 3,000 4, 266,. 800 2, 7.50 4,266,800 5, 000 240, 190 311,328 125,562 123,411 99,. 5.50 216, 000 144, 207 124, 600 .53,787 111,280 RECAI-TraLATION. XOKTII DAKOTA. RECAPITULATION. j 472, 170 533,235 526,. 505 656, 752 033, 895 1,109,440 1 1 74"^ 006 2,000 23,000 425, 068 2,000 23,000 411,818 10, 000 3.58, 034 395, 684 722,550 1 " 1(19, !(]■', !)3, 771 72 ■''7.1 114, 145 137, 551 76,437 219,934 245,821 li)(),41!l ' 4,708,740 1 4,. 870,, 878 4,684,112 4,678,711 4,6,53,856 4,76'9,.300 4,696,507 4.539,610 4, 468, 837 4,631,080 10 280,000 1 11,7.50 4,266,800 282, 000 10, 760 4,266,800 282, 000 9, 750 4,266,800 281, .500 7.000 4,266,800 281,. 500 6,000 4,266,800 281, 600 6,000 4,266,800 281,. 500 4,000 4,260,800 145, 250 3,000 4,266,800 145, 250 3,000 4,266,800 / 145, 260 2, 760 4,266,800 5,000 111,280 11 12 13 14 240, 190 311,328 125,562 123, 411 99,556 216,000 144,207 124, 560 53,787 15 CASH AND SECURITIES ON HAND — Oct. 31, 1893. .lune 30, 1894. June 30, 1896. June .30, 1896. June 30, 1897.1 June 30, 1,898. June 30, 1899.1 June 30, 1900. June 30, 1901.1 June 30, 1902. S472, 179 $.5,33,2.35 S.526,605 8056. 752 .5933,895 .81.109.449 81,742,006 1 1 ' 1 I 1,110 ?. 1 . . 1 1 ' 1 ' 1 1,116 3 359,7.58 465, .531 461,916 541,443 797,580 930, 436 1,418,629 4 2,000 23,000 425, 068 2,000 23,000 411.818 10,000 32,700 1 42,700 5 6 3.58,034 395, 684 .568.1.59 i 722,550 70, 000 93,771 799, 400 255, 000 7> 9.73 7 8 ' 109, 915 109, 506 9 1,724 69, 847 11,8-18 104.625 11,406 [ 249,2.36 60 i 20.824 10 11 1 4,000 16, 824 9,677 12 60 ■ 13 i 14 1 1 1 1 1 1 , .500 15 ' 8,077 3,975 16 ! 1.... 1 ! 17 1 1,800 2,175 7,936 18 1 II' 1 19 1 20 1 1 700 7,236 9,099 21 1 1 . ■ 22 1 ! 1 1 2.3 II 900 8, 199 24 ■ ■>,-, 1 1 60 1 "6 1 .850 7. 0.88 16,322 "7 ^ 1 60 618 28 6, 074 42,233 C2 52 ■ j 27 29 j 1 300 16,022 30 5,074 (•) 42,233 2,341 62 52 490 492 . . - 518 1.100 31 32 2,341 23, 130 490 1 492 1 1 1.100 33 107,347 64, 527 114,767 135,790 177,276 245,990 34 107,347 23, 130 64, 527 114,767 . 135, 796 177 '^75 245,990 35 , 36 37 38 39 40 41 42 9.i2— 07- -21 322 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE OHIO. FUND, AND CHARACTER OF INVESTMENT. CASH AND SECURITIES ON HAND- Nov. 15, 1890. I Nov. 15, 1891. Nov. 15, 1892, Totai Sinking iund Cash School fund Special debt obligations to public trust funds . Swamp land indemnity fund Special debt obligations to public trust funds . Virginia Military School fund Special debt obligations to public trust funds . United States Military School fund Special debt obligations to public trust funds. Western Reserve school fund Special debt obligations to public trust funds. Ohio University fund Special debt obligations to public trust funds. 16 I Ohio State University fund Special debt obligations to public trust funds . Cash Ministerial fund Special debt obligations to public trust funds General and special funds Cash .?5, 012, 449 198, 258 3, 341,. 524 3,341,524 23,915 So, 987, 171 1,065,706 1,065,706 3,345,920 3,345,920 23,915 23,915 192, 623 192, 623 120, 272 120,272 257, 499 267, 499 11, 195 11, 195 543, 753 23,915 193,008 193,008 120, 272 120, 272 257,499 257, 499 11,902 11,902 544, 799 543, 753 544, 799 119,082 1 119,264 119,082 204,328 119,264 304,886 204,328 I 85,389,425 1,786 483, 786 3,361,274 3,361,274 23,915 23, 915 193, 423 193, 423 120, 272 120, 272 257, 499 257, 499 12, 190 12, 190 668, 479 646, 111 23,368 119,329 249, 268 249,268 RECAPITULATION. Special debt obligations to public trust funds. Cash ,609,863 402, 586 5,987,171 4,616,579 1,370,-692 5,389,426 4,633,013 766,412 OKLAHOMA. FUND, AND CHARACTER OF INVESTMENT. CASH AND SECURITIES ON HAND- June 30, 1891.1 , June 30, I892.i June 30, 1893. Total Common school fund Real estate mortgages- School land fund Cash College fund Real estate mortgages. Greer county fund 9 Real estate mortgages. 10 I Public building fund 11 Real estate mortgages. 12 Generiii and special funds.. Cash. RECAPITULATION. $45, 739 45, 516 46.616 223 223 (1) Real estfilr mortgages. Cash - 1 Not reported. 45,510 223 PUBLIC INDEBTEDNESS. 323 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— ConliiiiK-.l. OHIO. CASH AND SECURITIES ON IIAN Nov. 15, 1897. Nov. 16, 1898. D— Nov. 15, 1893. 1 Nov. 15, 1894. Nov. 16, 1895. Nov. 15, 1896. Nov. 15, 1899. Nov. 1.6, 1900. 86,218,522 Nov. 15, 1901. ,?6,.399,943 Nov. 1.5, 1902. 85,258,300 55,447,960 $5,282,458 S.I, 186. 596 S5.436,0.Si| 85,507,690 .55,881,513 88,302,172 397,790 331,321 265. 177 200,806 149,751 115,003 77,. 547 207, 328 204,317 254, 569 397,790 3,367,771 331,321 3,371,075 265, 177 3, 372, 447 200, 806 3,383,633 149,761 3,379,904 11.5,603 3, 383, 386 77, 647 3,385,880 207, 328 3, 392, .595 204,317 3,405,336 254, 569 3,413,131 3,367,771 23,915 3,371,075 23,915 3,372,447 24,542 3,383,533 25,714 3,379,904 24,742 3,383,380 24, 772 3,385,880 24,772 3,392,596 24, 772 3,405,335 24, 772 3,413,131 24, 772 23,916 193, 423 23,915 193, 423 24, 542 193,923 26,714 194,095 24,742 194,371 24,772 194,854 24, 772 195, 340 24.772 195,598 24, 772 196, 598 24,772 195,698 193, 423 120,272 193, 423 120,272 193,923 120,272 194,095 120, 272 194,371 120,272 194,854 120,272 195, 340 120,272 196, 698 120,272 195, 598 120,272 195, 598 120,272 120,272 257,499 120,272 257, 499 120,272 257,499 120,272 257,499 120,272 2.57,499 120,272 257,499 120,272 257, 499 120,272 267, 499 120,272 257, 499 120, 272 257, 499 257,499 12, 357 257,499 12, 480 257, 499 12,736 257, 499 12.779 257, 499 13,026 257, 499 14,000 257, 499 14,039 257, 499 14, 772 267,499 16,000 267, 499 16, 132 12,357 571,226 12,480 570, 488 12,736 568,761 12,779 576,530 13,026 622,976 14,000 587, 375 14,039 697,639 14,772 636,886 15,000 669,939 16, 132 726,620 545,111 26,115 119,613 547,268 23,220 119,762 547, 305 21,456 119,886 547,610 28,920 119,969 547,776 75,200 133,000 548,076 39,299 136,867 550,806 46,733 135, 928 651,664 84,221 •• 140, 439 665, 588 114,351 142,155 669,878 166,742 142,646 119,613 194,434 119,762 447,725 119,885 347,216 119,969 296, 399 133,000 639, 648 136,867 674,072 136,928 1,072,697 140,439 1,229,362 142,155 1,365,056 142, 645 3,150,634 194,434 447,726 347,216 296,399 639,648 674,072 1,072,697 1,229,362 1,366,066 3,150,934 RECAPITULATION. 6,268,300 6, 447, 960 5,282,458 5, 186, 596 5,435,089 5,507,690 5,881,513 6, 218, .522 6,399,943 8,302,172 23 4,639,961 618, 339 4,645,694 802,266 4, 648, 609 633,849 4,661,471 525, 125 4, 670, 590 764, 499 4,678,716 828,974 4, 684, 536 1,196,977 4,697,611 1,520,911 4,716,219 1,683,724 4,729,927 3,572,246 24 25 OKLAHOMA. :ASH and SECURITIES ON HAND - June 30, 1894. June 30, 1895. June 30, 1896. June 30, 1897. June 30, 1898. June 30, 1899. June 30, 1900. June 30, 1901. June 30, 1902. June 30, 1903. 3141,590 8210,067 8264,213 8366,932 8414.573 8364, 696 8626,899 8829, 192 .51,210,564 81,447,121 1 141,460 133, 399 173,910 292, 486 277, 345 266, 407 416, 123 392,239 432, 301 645. 199 2 141,460 130 133,399 21,328 173,910 21,888 292,486 3,460 277. 346 24,834 266,407 2,642 416,123 3,400 392,239 3.729 432,301 3,737 645, 199 4,656 3 4 130 21,328 26,282 21,888 33,640 3,460 33,278 24,834 56,303 2,642 47,040 3,400 48,899 3,729 84,008 3,737 111,858 4, 656 102,705 5 6 26,282 33,640 33.278 56,303 3,528 47,040 6,328 48.899 6,460 84,008 10,428 111.8.58 9,692 102, 705 11,712 7 8 3,628 52.563 5,328 43,179 6,450 .52.027 10, 428 80, 198 9,592 110,705 11,712 108, 680 9 29,068 34,776 36, 708 in 29,058 34,775 36,708 52,563 43,179 52,027 80,198 258, 590 110, 705 .542,371 108, 580 574, 269 11 1'' 0) 0) (') 0) (') {>) (') 258, 590 .542.371 574,269 13 RECAPITU LATION. 141,590 210,007 264,213 365,9.32 414,573 1 .364,696 526,899 K29. 192 1,210,564 1.447,121 14 141.460 130 188,7.39 21,328 242,326 21,888 362, 472 3,460 .389,7.39 , 361,954 24,834 2,642 .523,499 ?,. 400 .566.. S73 262,319 664, 456 546, 108 868,196 .578,925 IS 16 324 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE OREGON. 11 ' 12 : 13 14 15 Total Common school fund. Heal estate mortgages. Other securities Cash. University fund . Keal estate mortgages . Other securities Cash Agricultural college lund . , Real estate mortgages. Other securities Cash General and special funds . Cash FUND, AND CHARACTEH OF INVESTMENT. 17 Real estate mortgages . . . 18 Other securities 19 Cash KKCAI'I'IT I. VTlDA. CASH AND SECURITIES ON lAND— Jan. 12, 1891. Jan., 1892.1 Ji,n. 9, 189.3. 52,161,937 82,491,315 1,806,624 2, 03.3, 526 87.121 i 96,690 1,908 ' 109,133 104,4.02 I ""4,'68i" 139,484 139,484 1,918,743 233, i94 1,938,507 97,019 2,033 116,000 115,672 328' 241,757 241, 767 2,4(11,31.) 2,l.-,0, 178 34i,'l37' PENNSY VjVAXIA. FUND, AND CHARACTER OF INVESTMENT. CASH AND SECUPaTIE.S ON liAND- Xov. 30, 1890. Nor. 30, 1891. ! Nor. 30, 1892. RKC.Vl'ITri..\TIOX. Total. Special debt obligations to pubUc trust funds United States consols Railroad bonds Cash 1 Not reported. 10,857,741 617,000 4,114,096 1,800,000 4,426,045 13,106,639 517,000 3,869,784 1,800,000 0,979.855 Total 810,857,741 -513,106,639 SI 1,667, 045 8,143,310 6,928,917 5, 752, 4.53 4,114,096 1,800,000 2,229,214 517,000 3,809,784 1.800,000 1,259,133 517,000 3,4.50,000 1,700,000 602.453 517.000 517,000 2,197,431 517,000 5,730.722 517,000 5,398,192 2,197,431 .').720,722 5,398.192 11,667,645 517,000 3,450,000 1,700,000 6,000,645 PUBLIC INDEBTEDNESS. 325 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. OREGON. CASH AND SECURITIES ON HAND— Dec. 31, 1893.1 Dec. 31, 1894. Dec. 31, 1895.1 Dec. 31, 1896. Dec. 31, 1897.1 Dec. 31, 1898. Dec. 31, 1899.1 Dec. 31, 1900. Deo. 31, 1901.1 1 Sept. 30, 1902. 32,943,485 $3,116,887 83,747,794 84,224,344 84,871,729 1 2,531,017 2,663,730 3,199,302 3, 637, 952 4,237,216 ?, 2,472,030 2,499,552 13,780 150, 398 103,872 2,621,164 133,240 444,898 101,398 2,859,923 181,048 590, 981 2,423,015 1,084,766 . 729,435 102, 167 X 4 58,987 102, 155 5 103,046 ft 101,346 98, 920 3,000 1,952 137,306 98, 305 88,394 83,835 14,249 4,083 155,933 7 9, 180 5, 472 167,303 K 809 133,031 3,093 140,695 9 10 129,752 133,601 131,386 138,576 2,600 10, 127 326,043 109,083 19,205 27, 645 376,413 11 12 3,279 177, 282 3,705 211,979 9,309 300,399 13 14 177.282 211,979 306,399 326,043 370,413 1,1 RECAPITULATION. 1 2,943,485 3,116,887 3,747,794 4,224,344 4,871,729 16 2.703,128 2,732,073 16,780 368,034 2,850,865 133,240 703,699 3,086,893 192,828 944, 623 1 2.615.933 17 1,118,220 1,137,576 IS 240, 357 19 PENN.SYLVAlyIA. CASH AND SECUEITIES ON HAND— Nov. 30, 1893. Nov. 30, 1894. Nov. 30, 1895. Nov. 30, 1896. Nov. 30, 1897. Nov. 30, 1898. Nov. 30, 1899. Nov. 30, 1900. Nov. 30, 1901. Nov. 30, 1902. S12.920,772 810,275,701 88, 454, 654 89.904.354 89,989,450 89,213,017 88,901,496 810,841,989 811,800,022 814,085,806 I 5,849,731 4, 743, 759 4,948,635 5,137.097 5,515,639 5,766,400 5,729,255 6,002,652 6,294,966 4, 417, 140 2 3,360,000 1,600,000 889, 731 517,000 3, 177, 375 1,500,000 66,384 517,000 3,108,000 1,400,000 440,635 517,000 3,024,750 1,300,000 812,347 517,000 3,135,750 1,200,000 1.179,889 517,000 3,108,000 1,100,000 1,558,400 517,000 2.775,000 1,000,000 1,954,255 517,000 2,775,000 900,000 2,327,652 517,000 2,775,000 800,000 2,719,966 517,000 .1 766,666 3,717,440 517,000 4 5 5 517,000 6,554,041 517,000 5,014,942 517,000 2,989,019 517,000 4,250,257 517,000 3,956,811 517,000 2,929,617 517,000 2,655,241 517,000 4,322,337 517,000 4,988,066 517,000 9,151,366 7 8 6,554,041 5,014,942 2,989,019 4,2,50.2.57 3,956,811 2,929,617 2,655,241 4,322,337 4,988,066 9,151,366 9 RECAPITULATION. } 12.920,772 10,275,701 8,454,654 9,904,354 9,989,450 9,213,017 8,901,496 10,841,989 11,800,022 14,085,806 10 517,000 3,360,000 1,600,000 7,443,772 517,000 3,177,375 1,500,000 5,081,326 517,000 3,108,000 1,400,000 3, 429, 654 517,000 3,024,750 1,300,000 5,062,604 517,000 3,135,750 1,200,000 5,136,700 517,000 3,108,000 1,100,000 4,488,017 517,000 2,775,000 1,000,000 4,609,496 517,000 2,775,000 900,000 6,649,989 517,000 2,775,000 800,000 7,708,022 517,000 11 1? 700,000 12,868,806 13 14 326 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AXD THE ASSETS OF PRODUCTIVE POKTO EICO. FUND, AND CHARACTER OF INVESTMENT. Total . Trust funda. Cash General and special funds . CASH AND SECURITIES ON HAND- Jime 30, ISal.i I June 30, iS92.i June 30, l,sy3.i Casli . RECAPI'l'Ul-ATKiX. Total . Cash . KnODE ISLAND. FUND, AND CHARACTER OF INVESTMENT. 2 I Slaking fund . 3 Rhode Island bonds 4 Municipal and disn-iCL bonds and notes. 6 1 Cash 6 Permanent school fund . 7 Municipal bonds Bank scocJi 9 Cash CASH -VXD SECURITIES ON IIAND- Deo. 31, 1890. Dec. 31, 1891. Dec. 31, I«J2. Sl,3ii4,7(i; 954,691 961,160 3,. 531 994, 771 54,993 273,330 273, 330 SI, 573, 6 10,000 686,073 449,818 273,330 273,330 Touro Jewish S jmagogue fund . Bank stock. Cash General and special funds . Cash RECAPITUL.VTIOX. 17,435 33.783 52. 803 17.435 35,368 17, 435 36,984 100,008 100,008 Total. Rhode Island bonds Municipal and district bonds and notes. Bank stock Cash 1,364,767 951,160 2>I0,765 122.842 ^ Assets not reported until acquisition of Porto Rico by the United States. 994,771 290, 765 166,301 10,000 686,073 290, 765 586.810 PUBLIC INDEBTEDNESS. 327 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: IHf)0 TO 1902— Continued. I'OETO RICO. CASH AND SECURITIES ON HAND— June 30, 1894.1 June 30, 1895.' June 30, 1896.1 June 30, 1897.1 1 June 30, 1898.i June 30, 1S99. Miiy 1, 1900. Sis,-,, 339 June 30, 1901. June 30, 1902. June 30, 1903. i S51 1,473 $563,661 Sl,3.-iS, 11:9 $1,285,043 1 i 13,146 489,019 1,043,809 940,733 1 13,14.-) 272, 194 489,019 74,632 1,043, Mi9 314, 000 940, 733 344,310 3 511, 473 4 511,473 272,194 74,632 314, 000 344,310 6 RECAPITULATION. 5511,473 S2S.-.,339 8563,651 $1,368,409 $1,286,043 511,473 2g5,339 663,661 1,358,409 1,28.5,043 7 BHODE ISI^ANn. CASH AND SECURITIES ON HAND- - Dec. 31, 1893. Dec. 31, 1894. Dec. 31, 1895. Dec. 31, 1896. Deo. 31, 1897. Dec. 31, 1898. Dec. 31, 1899. Dec. 31, 1900. Dec. 31, 1901. Dec. 31, 1902. 81,753,209 .52,156,769 81,858,442 81,309,468 SS34, 546 51,317,000 $920,236 5962, 238 51,335,246 $1,042,922 1 1,230,590 90,668 145,790 183,516 209, 422 255,089 295, 762 338,036 389, 437 444, 452 2 697,000 426,302 207, 288 273,330 3 88,348 2,320 273,330 137,348 8,442 273,330 181,348 2,168 273,330 154,000 55, 422 273,330 160, 370 94, 719 293,262 242, 408 53,344 245,525 333, 227 4,809 249, 184 337,039 52,398 247, 471 329,039 116,413 2.52,720 4 5 a • 19,932 273,330 22, .585 158,005 64,935 60,619 22,585 224,886 1,713 62, 785 22,586 223, 173 1,713 64, 155 22, .585 229,393 742 66, 280 273,330 273,330 273,330 273,330 273,330 8 q 64,440 64,961 54,440 64,952 57,468 58,271 10 17,436 37,006 194,849 17,435 37,516 1,737,810 17, 435 37,006 1,384,882 17,435 37,517 797, 670 17, 435 40,023 294,336 17,435 40,836 710,378 17,435 43,184 318,340 17, 435 46,350 302, 233 17, 435 46,720 634, 183 17,435 48.845 279, 470 11 12 13 194,849 1,737,810 1,384,882 797,670 294,336 710,378 318, 340 302, 233 634, 183 279, 470 14 RECAPITULATION. 1,753,209 2,1.56,759 1,858,442 1,309,468 834,546 1,317,000 920,236 952, 238 1,336,246 1,042,922 15 597,000 426,302 290,765 439, 142 16 88,348 290,765 1, 777, 646 137,348 290, 765 1,430,329 181,348 290, 765 837, 355 154,000 290, 765 389, 781 180,302 290,765 845,933 264,993 176, 440 479,803 355,812 242, 321 354, 105 359,624 240,608 735,014 351,624 246,828 444, 470 17 18 19 328 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE SOUTH CAROLINA. RECAPITri.ATloX. Total. South Carolina bonds Special debt obligations to public trus. funds. U nited States stocks Municipal bonds Real estate mortgages Real estate Miscellaneous personal property. Cash FUND, AND CHARACTER OF INVESTMENT. CASH AN! SECURITIES ON HAND— Oct. 31, 1890. Oct. 31, 1891. Oct. 31, 1892. Total 8369,058 $360,071 S479, 159 Sinking fund 39, 337 31,010 36, 861 Real estate mortgages . Cash 39, 337 31,010 36,861 South Carolina bonds Cash 191,800 191,800 191,800 191,800 74, 656 191,800 82,211 191,800 55, 427 South Carolina bonds 15, 500 35,0J0 52,647 9,000 11,087 20,000 135 18,934 10, 693 9,000 12,.S28 20.oi;o 135 5. 2JS 13, 162 Cash - ' - 2,780 13,811 10,600 193 7,910 10..5C0 2.6(,2 8,274 11,081 2,730 8, 622 7, 757 1.53 7,757 517 .7,757 865 1 Cash 6,056 8.437 14,125 6,056 38.606 8.437 25, 177 14,125 158,513 Cash 38, 606 25,177 158,513 369,058 33, 757 191,800 9,000 11,087 20, 000 135 103,279 53,257 191,800 9,000 12,828 20,000 135 73,051 71,48.5 191,800 215,874 PUBLIC INDEBTEDNESS. 329 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Con tin ued. SOUTH C'AKOJLINA. CASH AND SECURITIES ON ilANI — Dec. 31, 1899. Dec. 31, 1901. Oct. 31, 1893. Oct. 31, 1894. Oct. 31, 1895. Dec. 31, 1896. Dec. 31, 1897. Dec. 31, 1898. Dec. 31, 1900. Dec. 31, 1902. $607,415 8502,555 8584,365 J936,372 «893,005 .S927,778 .«1, 017, 273 81,114,088 .S94S, 278 81,199,959 1 42,902 93,839 189,690 258,000 308, 402 342,895 391,088 439,840 409,913 517,648 2 25,000 35,728 35,728 211,500 10, 772 50,217 35,728 108,039' 164,635 49,953 35,728 137,070 170,097 50,321 35,728 163,2.S4 192,076 49,294 35,728 147,943 256, 169 49, 477 113,740 283, 170 73,003 49, 739 113,741 336, 477 67, 430 49, 652 3 4 42,902 68,839 153,962 5 6 1 47,458 1,700 1,059 191,800 47,458 1,700 795 191,800 47,458 1,700 1,163 191,800 47,458 1,700 136 191,800 47,4.58 1,700 319 191,800 47, 4,58 1,700 581 191,800 47,4.58 1,700 494 191,800 7 X 9 191,800 191,,SilO 191,800 10 191,800 69,036 191,800 59,355 191,800 58,580 191,800 58, 838 191,800 58,848 191,800 58,860 191,800 58,866 191,800 58,866 191,800 58, 900 191,800 58,900 11 12 57, 375 22 58,539 22 58.539 13 58,539 .5S,539 58,539 .OS, 539 58,539 .5,S,.539 58,539 14 15 16 1 17 IS 1,061 14,493 816 15,118 41 15,782 277 287 321 327 327 361 361 19 20 12,081 2 412 14, 758 360 9,409 14,758 1,024 9,784 1 1 1 21 22 9,019 10,447 10,1151 23 8 489 9,202 207 9,202 582 9,202 1,245 9,202 1,449 ■'4 25 74 3.111 6,534 26 74 3,933 3,111 11,787 6,534 17,112 ■27 11,093 2,141 1,097 4,804 9,887 2^ 11,093 179,072 133,034 2,141 116,588 1,097 4.804 272,25-1 ' 279,098 9,887 316,338 3,933 370,098 11,787 163,028 17,112 358,313 29 367,070 30 179,072 1,33,034 116,588 367,070 272,2,54 ■ 279,098 316,338 .370,098 163,028 358,313 31 KECAPITULATIUX. 507,415 502, 555 584,365 936,372 893,005 927, 778 1,017,273 1.114,088 948,278 1,199,959 32 77,945 191,800 48,960 250,339 59,688 250,339 92,410 250,. 339 1,700 92,410 2,50,339 1,700 83, 186 250,339 1,700 83, 186 250,339 1,700 83, 186 250, 339 1,700 161,198 250,339 1,700 161,199 250,339 1,700 33 34 35 36 211,500 108,039 137,070 163,284 147,943 283,170 336, 477 37 38 1 39 237,670 203,256 274,338 380.423 440,517 4.35.483 518, 704 630,920 251,871 450,244 40 330 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE SOUTH DAKOTA. FUND, AND CHARACTER OF INVESTMENT. CASH AND SECURITIES ON HAND- Nov. 30, 1890. Total Sinking fund Cash Common scliool fund. S10,053 Securities. Casb Agricultural college fund. Securities. Cash Normal school fund . S425,414 Securities . Cash Springfield normal school fund. Securities Cash Reform school fund . Securities. Cash Local endo\\anent funds . . . Cash General and special funds , Cash EECAPITULATION. Total. Securities. . . 25 Cash. 10,053 10,053 10,053 10,053 22,661 264, 490 116, .300 148,190 June 30, 1893. 138,263 425,414 116,300 309,114 8,637 41,583 41,583 488,005 401,846 86,159 229,049 229,049 758,637 401,846 356,791 TENTS"ES.SEE. FUND, AND CHARACTER OF INVESTMENT. L Total Permanent school fund Special debt obligations to public trust funds. University and agricultural college fund Special di-l)t obligations to public trust funds. Bonds General and special funds . I Cash - RECAPITULATION. Total 10 ' Kprrial debt ol)ligations to public trust funds. 11 Bonds 12 , Cash 1 Not reported. CASH AND SECURITIES ON HAND- Dec. 20, 1890. Dec. 20, 1891.' Dec. 20, 1892. 83,393,266 2,612,500 2, 512, .500 1 801,000 } .390,000 405,000 79,766 79,706 3,393,266 2,yO,S,.-,flO 405,000 79,766 53,344,733 2,512,600 2,512,600 801,000 i 396,000 406,000 79,766 1 .31.2,33 i , 79,706 .SI .233 3,344,733 2,908,500 405,000 31,233 PUBLIC INDEBTEDNESS. 331 FUNDS OF STATES AND TERRITOIIIKS, l!Y STATES AND TERRITORIES: 1890 TO 1902— rontinued. .SOU'i'II IJAK01A. c:. iSri AND SECUKITIK.S ON HAND— June ,30, 1900. June 30, 1901. June 30, 1894. June 30, 1896. June 30, l.SOIi. Juno 30, 1897. June 30, 1898. Juno 30, 1899. ,lnnc 30, 1902. J une 30, 1903. S970,.572 SS92,963 81,035,178 SI, 059, 301 $1,310,535 81,515,186 SI, 747, 687 82,300,493 82,552,770 S2, 699, 7.39 1 39,326 25,362 67,931 84,904 159,858 120,, 528 72,489 110,429 74,. 381 46,7.37 2 39,326 571,470 25,362 619,022 67,931 650,123 84,904 780,494 1,59,8,58 943,072 120, .528 1,169,047 72,489 1,463,934 110,429 1,808,448 74,381 2,240,067 40,737 2,472,422 3 4 543,54li 27,924 572,473 46,549 623,018 27,105 647,478 133,016 800,. 323 143,349 904,919 194,728 1,178,160 286,768 557 1,, 509, 61 3 298,835 1,117 1,702,1.50 .538,. 511 l,.S7fi 2,299,981, 172,430 1,976 5 6 7 043 474 3,543 043 1,233 3,. 543 1,974 1 3,543 S 657 3,481 9 700 2,500 3,481 3,481 10 1 2,500 981 3,480 1 3,480 1 3,480 63 3,480 03 499 3,. 543 499 11 1 700 2,600 12 1.3 1 498 1 1,640 14 ■ 499 1,640 15 1 1 Ifi 1 1 1,540 37,268 17 1 1,640 29,288 18 1 19 29,288 200,976 37,258 135,705 90 365,776 248,679 316,424 191,403 203,524 1 225,, 529 207,226 ;07,2:0 376,956 376,966 21 305,776 248,579 316,424 191,40.3 203,524 225, ,529, 200,970 136,765 22 RECAPI'ITT.ATIOX. 976,572 892,963 1,035,178 1,069,301 1,310, .535 1,515,1,S5 1,747,687 2,300,493 2,662,770 2.699,739 23 543,646 433,026 672,473 320,490 623,018 412,160 647,478 411,823 802,823 .607,712 968,399 646,786 1,181,046 600,041 1,513,730 786,7,57 1,700,279 846,491 2,307,641 392,198 24 26 TENXESSEi;. CASH AND SECURITIES tiN HAND - Dec. 20, 1893.' Dec. 20, 1894. Doc. 20, 1S95.I Dec. 20, 1.S96. Dec. 20, l,«97.i Di'C. 20, 1898. Dec. 20, 1899.1 Dec. 20, 19C0. Dec. 20. 1901.1 Dec. 20, 1602, 84,066,718 ?3, 584, 752 S3. .398. .571 83,423,503 83,736,057 1 2,612,500 2,512,600 2,612,600 ! 2,512,600 _ 2,512,600 9 2,512,600 801,000 2,612,500 801,000 2,612,600 801,000 ' 2,512,500 1 801,000 2, 512,, 500 801,000 3 4 396,000 405,000 753,218 390,000 405,000 271,252 396,000 405,000 85,071 396,000 406,000 110,003 ,390,000 405,000 422,, 557 5 6 763,218 271,252 85,071 110,003 422,5,57 S REOAPITrL.'\Tl()N. 4,086,718 3, .584, 7.52 3, 398,. 571 3,423,503 3,736,067 9 2,908,500 405,000 763,218 2,908,600 405,000 271,2.52 ! 2. 908. .500 2,908,500 406,000 110,003 2, 908,, 500 405,000 422,. ")57 10 405,000 85,071 11 P 332 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE TEXAS. 40 41 FUND, AND CHARACTER OF INVESTMENT. CASH AND SECURITIES ON HAND— Aug. 31, 1890. Aug. 31, 1891. Aug. 31, 1892. Total 89,144,069 S10,149,794 J10,279,384 Permanent school fund 7,183,182 7,696,939 7,824,293 Texas bonds 2,048,800 2,922,034 2,156,300 3,518,192 2,162,600 3,905,420 Railroad bonds. . . 1,753,317 1,753,317 1,753,317 Real estate mortgages [ 1 Cash 459,031 569,201 269,130 571,264 2,950 572,667 Permanent university fund. Texas bonds. 549,340 671,240 671,340 Real estate mortgages Cash 19,861 209,000 24 209,349 1,327 212,521 209,000 209,000 349 107,815 209,000 3,521 110,056 100,462 80,400 107,800 109,300 1 Cash . . 20,062 53,215 15 .58,821 756 69,924 44,500 58,800 59,000 Cash . 8,715 7,478 8,648 924 9,132 8,600 8,900 Cash 7,47S 102,798 48 106,492 232 108,612 86,100 106,400 106,400 17,698 11,043 92 3,719 2,212 6,039 375 10,668 2,117 1,572 2,147 3,892 Cash Cash. General and specral funds. Texas treasury notes . Cash ". :;ecai'ITCL.\tiox. Total. Texas bonds Texas treasury notes. United States bonds. . County bonds Municipal bonds Railroad bonds Real estate mortgages. Lands leased Cash 907,690 907,690 1,386,747 \ 10,149,794 3,017,140 375 3,218,140 2,147 2,922,034 3,618,192 1,763,317 1,753,317 1,376,140 1,376,140 1 10,279,384 3, 226,, 540 2,147 3,905,420 1,753,317 1,391,960 PUBLIC INDEBTEDNESS. 333 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. TEXAS. CASH AND SECUKITIES ON U.VNU Aug. 31, l.V.)7 Aug. 31, 1898. .\ng. 31, 1899. Aug. 31, 1900. Aug. 31, 1893. Aug. 31, 1894. Aug. 31, 1895. Aug. 31, 1896. Aug. 31, 1901. Aug. 31, 1902. .?9, 580,731 $9,292,088 S9,280,4,S(I ?9, 401, 315 S9,:i.50,:<:K 810,269,879 810,941,450 S.38,844,158 812,8.57,761 845,002,483 1 7,832,810 7,785,992 7,753,08:1 7,793,079 7, SI 5,, 8,84 7,929,6,89 8,420,589 :36, 084, .3.57 10,228,660 40,283,331 '-• 2,162,000 3,700,004 2,162,000 3,851,913 2,U'i2,600 3,663,228 2,103,600 3,659,318 2,164,160 3, ,5:10,606 2,173,100 3,186,116 2,l7:i,10() 2,670,8:10 2,183,100 3, 916,. 6.57 91,. 547 1,603,317 13, 101,. 331 13,880,153 1,309,352 .582.699 2,184,100 5,124,911 2.33,5:18 1,603,317 i,"682,'766" 585,952 2, 2 13,. WO I.,:i00,747 484,I1,S8 1 ,l.03'317 !5,28!l,4l.7 13,781,716 610,496 2,:363,207 3 4 5 ' 1,753,317 1,753,317 1,763,317 1,7.53,317 1,75:1,317 1,603,317 1,603,317 6 ;::.: i K 15ii,8s;i 575,990 18,102 677,460 I73,ii:;s 578,233 216,844 578,540 :ili7,861 579,289 907,167 580,914 1,973,342 581,346 9 10 575,840 676,540 576,540 578,540 578,540 578,640 .579,700 579,700 579,700 579,760 46,l.-.0 I,726,:i22 11,035 210,887 11 12 13 150 910 210,354 • 1,693 209,,s::o 749 210,:i:i6 2,374 211,074 1,645 210,179 2,999 210,142 6,252 209,834 14 209,538 211,226 15 209,000 538 111,521 209,000 1,354 111,614 209,000 8.30 113,969 209,000 2,226 114,280 209,000 1,3.36 115,765 209,000 2,074 116,773 209,000 1,179 116,947 209,000 1,142 121,023 209,000 834 122,828 209,000 1,.8S7 175,294 16 17 18 i 111,300 111,500 111,500 111,500 111,500 111,600 115,500 11. '...500 115,600 115,600 49,216 1,280 9,299 172,342 19 20 21 224 01,096 114 61,562 2,459 02,363 2,780 64,286 4,265 65, .822 6,273 67,627 1,447 07,742 5,523 68,980 7,328 73 128 22 23 61,000 61,000 61,000 61,000 01,000 01,000 61,000 01,000 61,000 0! ,000 97,122 14,220 80,1.88 24 •56 9b , 9,805 51.2 10,092 1,363 10,101 3,286 10,703 4,822 11 ,747 (.,.527 12,536 0,742 12,412 7,980 12.1.89 12,128 13,445 20 27 •8,900 9,200 9,200 9,200 9,200 9,200 11,200 11,200 11,200 11,200 64,809 1,920 2,263 159,763 28 29 30 1 905 111,755 892 112,385 901 113,165 1,.503 114,002 2,547 115,936 3,336 110,381 1,212 116,862 1,489 118,397 2,245 118,099 31 32 100,400 111,700 111,700 111,700 111,700 111,700 111,700 111,700 111,700 111,700 40,162 7,901 7,672 33 34 6,355 6,317 686 3,485 1,465 3,708 "2, 902 4,2:l(i 1,350 4 , 081 697 5,162 1,632 0,697 2,200 0,999 9,019 35 36 2,147 4,170 376 3,110 375 3,333 .375 1,903 975 375 222 1,2.-|5 377 6,080 1,107 1,033 6,714 1,079 7,940 991 6,681 37 38 39 5,000 1,080 1,407,602 40 1 0,714 1,636,9.57 41 661,890 419,154 436,038 612,321 434,209 1,224,388 1,496,290 1,649,809 42 3,536 1,404,126 3,402 1,033,555 2,773 1,493,617 2,728 1,547,081 43 061,89(i 419,154 436,0.38 512,321 434,209 1,224,:1.88 44 RECAriTUI.ATlON. 9,680,731 9,292,088 9,280,480 9,401,315 9,.350,3.38 10,259,879 10,941,460 38,844,158 12,8.57,761 45.002.483 45 3,235,040 2,147 3,241,540 375 3,241,640 376 3,244,540 375 3,246,040 375 3,254,040 375 3,261,200 4,791 5,000 2,670,830 3,271,200 4,569 3,272,200 3,852 3, .301, 000 3,719 46 47 ^0 3,760,004 3,861,913 3,663,228 3,659,318 3,6.30,606 3,186,115 3,915,567 91,547 1,603,317 13.101,331 5,124,911 2:33,5.38 1,603,317 6,300,747 49 1,763,317 1,753,317 1,763,317 1,753,317 1,753,317 1,603,317 1,603,317 1,1.03,317 51 15 581. 915 5'' 1 1 8.30,223 444,943 622,020 743,705 821,000 2,216,032 3,:]96,312 2,97l.,4.v4 2.619,943 2, 2 10,, 859 54 334 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE UTAH. CASH AND SECURITIES ON HAND— FUND, AND CHARACTER OF INVESTMEKT. ' I Dec. 31, 1890.1 Dec. 31, 1891. » Dec. 31, 1892.1 1 ' Total 2 I State district school fund. 3 I Cash 4 I School fund Utah bonds County and municipal bonds . School district Iionds Mortgages Cash University land fund . Special debt obligations to public trust funds . United States Government war bonds County and municipal bonds, School district bonds Mortgages Cash Agricultural college fund . County and municipal bonds . School district bonds Mortgages Cash Normal school fund . County. and municipal bonds . School district bonds Mortgages Cash Reform school fund. County and municipal bonds . School district bonds Mortgages Cash School of mines fund . 28 29 30 31 32 33 34 35 36 37 Institution for the blind fund . . . . 38 , County and municipal bonds . 39 School district bonds 40 ' Mortgages ,.-. 41 Cash - County and municipal bonds . School district bonds Mortgages Cash 42 ; Deaf and dumb asylum fund 43 I County and municipal bonds . 44 ' School district bonds 45 i Mortgages 46 Cash 47 I Insane asylum fund . County and municipal bonds . School district bonds Mortgages Cash Miners' hospital fund . County and municipal bonds . School district bonds Mortgages Cash Reservoir fund . County and municipal bonds . School district bonds Mortgages Cash 1 Not reported. PUBLIC INDEBTEDNESS. 335 FUNDS OF STATES AND TERRITORIES, I'.Y STATES AND TERRITORJES: LSDO TO 1902— rontimic UTAH. :asii Dn .INl) SECUI . 31, 1897. S4S5. !45 UTIKS ON HAND— Die. 31, 1898. Di'C. 31, l,S!i:).i 1, 1901.1 ]>i-r. 31, 1902. SI. 291. 736 Dec 31.1893.1 Dec. 31, 1894.1 Dec. 31, 1895.1 Dec. 31, 189U. Dec. 31, 1900. Dec. 3 .S420, 950 .S(il5. 164 S920.,s2li 1 234,009 244,140 246,921 279.082 284, 378 28), 378 281,, 869 0, _ |- 234,009 936 244, 140 2, 572 246,921 31,317 279,082 164, 4,55 3 .^^.... - - 4 25,000 54, 072 119,600 83,0,57 140 181,408 5 ^ 36,872 91,400 35,89(1 287 6 7 i 1 8 936 72,934 ! 2, 672 112,145 31,317 9 1.36, 903 151,190 in 1 1 100,000 50,000 11 1 1 35, 000 37, .500 12 ] 55, 800 22, 400 22, 675 11,370 5. 500 71,700 ,36,000 23,720 48 32, 670 13 30,300 -i 20.600 14 27,332 6,831 24,735 361 15 72,934 16 744 0. 088 17 1 1,000 1,000 3,820 268 1,000 15,800 16, 767 103 13, 625 IS 19 ■ 20 744 I 21 148 22 > 8,000 2.300 3.270 55 22, 612 23 100 24 26 48 26 6, 528 i 27 1 600 ::::;::j 9, 500 10,000 2,814 298 26,864 28 2, 400 29 1 2,464 164 30 31 1 1 413 5. 4S3 ' 32 1 10,000 9,300 6,078 486 8,739 33 3,000 2,091 .392 34 ! 35 413 ... 36 1 10 2.587 37 1 38 2,000 ' 260 2,500 6,185 54 14, 867 .39 40 16 : 327 41 3,441 4' 1.000 1.500 596 1 ... 7,000 2.000 5.766 101 20,820 43 44 45 346 4 188 46 268 ' 47 1,500 3,600 7,250 10,059 U 9,000 48 i 49 1 2. ,315 373 3,181 1 50 1 268 i 24 =,") 2,000 2,600 4,462 98 81.662 53 1 2.500 ' 300 1 .381 54 56 1 312 ! 20,100 57 1 11,. 500 55, 500 13. 100 12.896 166 68 1 6,000 3 356 5Q 1 j 60 i 312 244 1 fil 336 WEALTH, DEBT, AND TAXATION. Table 7t3.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE U TAII— Continued. FUND, AND (.-HARACTER OF INVESTMENT. CASH AND SECURITIES ON HAND— Dec. 31, 1890.1 Dec. 31, 1891. » Dec, 31, 1892.1 1 Public building fund 1 ! I Cash General and sppciul funds ' ' Cash 1 UECAl-'lTULATION. Tot il . 70 Utah bonds 71 Special debt obligations to puliltc trust funds 72 : United States Government w;ir bonds 73 ■ County and municipal bonds 74 School district bonds 75 j Mortgages 70 Cash VKK.MOXT. FUND, AND CHARACTER OF INVESTMENT Total Agricultural college fund Special debt obligations to public trust funds . Huntington fund Special debt obligations to public trust funds Othpr securities 7 '■ Bennington Battle Monument fund . 8 1 Bank deposit drawing interest . . 9 Private trust funds 10 ' Cash I 11 ! General and special funds 12 ; Cash CASH AND SECURITIES ON HAND— June 30, 1891. ' June 30, 1892. 21,345 I 21.345 ■ 41,290 I 41,290 84-14,331 5549,034 S.543,722 ■ 135,500 135, 500 135, 500 135,500 215, 131 13.^500 215,131 135,. 500 215,131 211,131 ! 4,000 1.005 211,131 4,000 1,065 211,131 4,000 1,065 1,065 1 1,01.5 l.OCo 1,01.5 l.OCio 14,413 14,413 14,413 14,413 182,925 177. G13 1S2.925 177,613 RECAPITULATION. Total . 13 14 I Special debt obligations to public tru-it funt 15 Other securities 16 I Banic deposit (drawing 3 per cent interest I . 17 Cash 414.331 346, 631 4,000 1,065 62. 635 1 Not reported. 549.034 346. 631 4,000 1,065 197,338 ,543, 722 31(i, 631 4.000 1.065 192,026 PUBLIC INDEBTEDNESS, 337 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 To IlKiii— Cmtinued. UTAII—Continued. CASH AND SECURITIES ON HAND- Deo. 31, 1893.1 Dec. 31, 1894. 1 Deo. 31, 1895. 1 Deo. 31, 1896. ; Deo. 31, 1897. Deo. 31, Dec. 31, l,H!)!l.i : DcT. 31, 1900. I Dec. 31, 1901.1 ' Dec. 31, 1902. »3,8 $10,340 8113,071 .S198, 186 RE0.\PITUL,\.TION. 1,700 1,950 151 270,548 270,648 1,500 8, 789 00 303, 753 303,753 i 68 420,950 j 420,960 55, 800 22, 400 22, .575 384, 370 35,000 37, 500 30, .300 27,332 486,032 58,872 - 131,200 !. 77,782 '. 25, 000 70 ,50, 000 71 72 222,272 73 221,850 74 182,863 ■ 75 589.751 : 76 VHRMOl^rT. CASH AND SECURITIES ON HAND— June 30, 1894. June 30, 1895. June 30, 1896. June 30, 1897. June 30, 1898. j June 30, 1899. June 30, 1900. June 30, 1901. June 30, 1902. June 30, 1903. 8695,708 S530, 843 S561, 152 5418,810 S489, 128 S485. 329 .^4(i,S, S6.S S453.266 .5676, 665 5740,122 i 135, 500 135,600 136, 500 135, 600 136, 500 135, 500 135, 500 135, 500 135,600 135,500 135, 500 216,131 136, 600 215,131 136, 500 . 215, 131 135, 500 215,131 135, 600 215,131 135, 500 216, 131 136, 500 216,131 135, 600 216,131 136,600 216,131 135, 600 215, 131 211,131 4,000 1,065 211,131 4,000 1.066 211,131 4,000 1,065 211,131 4,000 1,065 211, 131 4,000 1,006 211,131 4,000 1,066 211,131 4,000 i,oi;5 211,131 4,000 1,065 211,131 4,000 1,065 211,131 4,000 1,065 1,005 14, 383 1,065 14,383 1,065 14,383 1,065 14,383 1,066 14, 383 1,065 14,. 383 1,066 14, 383 1.065 6,547 1.065 2.702 1,065 2.702 14,383 329,629 14,383 164,764 14, 383 195,073 14,383 52, 731 14,383 ' 14,383 123,049 119,250 14,383 102,779 6,647 95,013 2,702 322,267 2,702 385, 724 329, 629 164, 764 195,073 52,731 123,049 119,260 102,779 95, 013 322, 267 386, 724 RECAPITUL.\.TION. 696, 708 530, 843 561, 152 418,810 489, 128 485, 329 468,868 453,256 676,666 740, 122 346, 631 4,000 1,065 344,012 346,631 4,000 1,065 179, 147 346, 631 4,000 1,066 209, 456 346, 631 4,000 1,065 67, 114 346, 631 4,000 1,065 137, 432 346, 631 4,000 1, 065 133,633 346,631 4,000 1,065 117,162 346, 631 4,000 1,066 101, 560 346, 631 4,000 1,065 .324,969 346, 631 4,000 1,065 388, 426 932—07- -22 338 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY dASH AND THE ASSETS OF PRODUCTIVE VIRGINIA. FUND, AND CHARACTER OF INVESTMENT. Total... Sinking fund . Virginia "bonds West Virginia certificates ' Virginia Military Institute bonds Richmond, Fredericksburg and Potomac Railway stocks and obligations . Cash Literary fund . Virginia bonds West Virginia certificates i . . Municipal bonds Loan to Washington College. Bank stock ' Cash Dawson fund . Virginia bonds Special debt obligations to public trust funds . Municipal bonds University of Virginia fund . Virginia bonds Special debt obligations to public trust funds . Virginia Military Institute fund Virginia bonds Special debt obligations to public trust funds . . Virginia Agricultural and Mechanical College fund . Special debt obligations to pubhc trust funds, . Hampton Normal and Agricultural Institute fund. Special debt obligations to public trust funds. . Miller Manual Labor School fund Virginia bonds .' Special debt obligations to public trust funds Cash General and special funds . Cash RECATITULATKIN. CASH AND SECURITIES ON HAND- Sept. 30, 1890. Sept. 30, 1891. Sept. 30, 1892. St), 564,1 5,172,139 2,357,577 2,026,439 20,000 625,620 142,603 2,270,106 1,320,827 719,023 400 2,000 50,000 177,866 34,688 34,188 500 148,600 148,600 20,000 20,000 344, 312 344,312 172,166 172,156 1,072,291 1,044,868 27,423 329.894 329.894 89,940,981 5,205,268 2,357,677 2,026,439 20, 000 625,620 175, 732 2, 197, 689 1,320,827 719,023 400 2,000 50,000 106,439 34, 688 34,188 566' 148,600 148,600 20,000 20,000 344,312 344,312 172,156 172,166 1,071,775 1,044,868 j '26,967 746,493 7411.493 S10,386,197 6, 238, 164 2,357,677 2,026,439 20,000 625, 620 208, 618 2,224,299 1,389,327 719,023 400 2,000 50,000 63, 549 34,688 500 148,600 148, 600 20,000 20,000 344.312 344, 312 172,166 172.156 1,070,683 1,044,868 26,715 1,132,405 1,132,405 Total. Virginia bonds Special debt obligations to public trust funds . West Virginia certificates ' Municipal bonds Virginia Military Institute bonds Loon to Washington College Bank .itock 1. . . : - ■ - - ;■,■,•■";■■ Richmond, Fredericksburg and Potomac Railway stocks and obligptinns . Ca sh 9.564.186 4.fl2(i.060 516.468 2,745,462 900 20,000 2,000 50,000 62.".,. 120 9.940.981 10,385,197 4.926,060 516, 468 2.745,462 900 20,000 2,000 60,000 625.520 1,054.671 3,746,904 1,764,124 2,746,462 900 20,000 2,000 60,000 625,520 1,4.30,287 At present nonproductive, and of no market value, but shown here at par value to confonn with printed ■^tute report. PUBLIC INDEBTEDNESS. 339 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. VIRGINIA. CASH AND SECUEITIES ON HAND— Sept. 30, 1893. Sept. 30, 1894. Sept. 30, 1896. Sept. 30, 1890. Sept. 30, 1897. Sept, 30, 1898. Sept, 30, 1899, Sept, 30, 1900. Sept. 30, 1901. Sept. 30, 1902 . $7,641,692 S7, 601, 647 .57,617,027 57,532,430 87,691,974 .S7, 687, 719 88,2.39,494 S8, 662, 823 SO, 106, 410 $9,075,334 1 2,923,228 3,282,909 3,315,832 j 3,012,263 1 3,042,696 3,076,961 3, 223, 820 3,396,780 3,764,704 3,801,560 2 337,000 2,026,439 20,000 625, 520 273,950 2,378,280 337,000 2,026,439 20,000 626,620 306,873 2,444,077 114,000 2,026,439 20,000 625,620 437,801 2,629,931 676, 000 2,026,4,39 1,111,600 2, 020, 439 1,111,600 2,026,439 3 2,026,439 20,000 625,520 251,269 2,234,051 2,026,439 20, 000 625, 620 340, .304 2,503,730 2,026,439 20,000 625, 620 370,637 2,659,050 2,026,439 20,000 625, 520 405,002 2,597,770 4 ,5 625, 520 68,821 2,663,259 025,520 1,245 2,681,996 626,520 38, 101 2,716,974 6 7 8 1,419,327 719,023 400 2,000 60,000 43, 301 35,688 1,451,827 719,023 400 2,000 60,000 155,030 35,588 1,461,827 719,023 400 2,000 50,000 210,827 35,588 1,506,027 719,023 1,609,927 719,023 1,623,127 719,023 1,656,627 719,023 1,078,727 719,023 1,710,227 719,023 1,747,527 719,023 9 10 11 i 12 50,000 228,080 36,588 60,000 220, 100 35,588 60,000 205, 026 35,588 60,000 204, 281 35, 688 50,000 205, 509 36,588 60,000 202, 746 36,588 60,000 200, 424 36,588 13 14 15 1,400 34,188 1,400 34, 188 1,400 34, 188 1,400 34,188 1,400 34, 188 1,400 34,188 1,400 34,188 1,400 34, 188 1,400 34,188 1,400 34,188 10 17 m 148,600 148,600 148,600 148,600 148,600 148,600 148,600 148,600 148,600 148,600 19 20 148,600 20,000 148,600 20,000 148, 600 20,000 148,600 20,000 148, 600 20,000 148, 600 20,000 148, 600 20,000 148,000 20,000 148, 600 20,000 148.600 20,000 21 22 23 20,000 344, 312 20,000 344, 312 20,000 344, 312 20,000 344, 312 20,000 344, 312 20,000 344,312 20,000 344,312 20,000 .344,. 312 20,000 344, 312 20,000 344, 312 24 26 344, 312 172,156 344,312 172,156 344,312 172,156 344,312 172,166 344,312 172,156 344, 312 172,156 344,312 172,156 344. 312 172, 166 344,312 172,156 344, .312 172, 156 26 27 172, 156 1,070,097 172, 156 1,067,911 172,166 1,064,887 172, 156 1,002,769 172,156 1,063,832 172,166 1,050,267 172, 166 1,065,139 172, 156 1,060,909 172,156 1,009,886 172,156 1,070,.S71 28 29 30 1,044,868 26, 229 693, 660 1,044,8()8 23,043 151,791 1,044,868 20,019 72,175 1,044,868 17,001 233,012 1,044,868 8,964 215.840 1,044,868 5,399 242.069 1,044, 81 i.H 10,271 609,948 1.044,868 16,041 831,219 1,044,868 , 26,017 869, 169 1,044,868 26,003 765,273 31 32 33 693.660 1 151,791 72,175 233,012 215,840 242,0.59 609, 948 831,219 869,169 765,273 34 liECVPITULATIOX 7,641,692 7,601,.M7 : 7,617,627 7,532,430 7.591,974 7,687,719; 8,2:ii),4!l4 8.lil.2,823 9, 106, 410 9,076,334 35 1,420,727 1,764,124 2,745,462 400 20,000 , 2,000 60.000 625, .520 1,01.3,459 1,790,227 1,764,124 2,745,462 400 20,000 2,000 60,000 625,520 603,814 1,800,227 1,764,124 2,745,462 400 20,000 2,000 50,000 025,520 009, 894 1,508,027 1,764,124 2,745,462 1,. 571, 327 1,764,124 2,745,402 1,624,627 1,764,124 2,746,402 1,772,(127 : 2,356,127 1,764,124 1 1,764,124 2,745,402 2,745,402 2,823.127 1,764,124 2,745,462 2,860,427 1,764,124 2,745,462 36 37 38 39 20,000 20,000 20,000 20,000 40 41 50,000 625,. 520 819,297 60,000 626, 520 816,541 50,000 625,520 S.5S.086 .50.0110 1 60,000 62,-,,.-i2n ' 625,520 1.2li2.;-:i,l , 1,121,690 50,000 626,520 1,098,177 50, 000 625,. 520 1,029.801 42 43 44 340 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE WASHINGTON. CASH AND SECURITIES ON HAND- 1 Total 2 \ Permanent school land Special debt obligations to public trust funds, County bonds School district bonds Cash General and special fund.s. Cash RECAPITULATION. Total. Special debt obligations to public trust funds. County bonds School district bonds Cash Oct. 31, 1890. Oct. 31, 1891.' Oct. 31, 1892. $35, 738 $529,368 2,170 4B5,621 2,170 33,568 35, 738 35,7.38 382,000 "'83,'62i" 63,747 63, 747 529,36! 382,000 "i47,'368" ■WEST VIRGINIA. 9 10 11 FUND, AND CHAHACTER OF INVESTMENT. CASH AND SECURITIES ON IIAND- Total. 2 School fund. 3 I West Vlrgmia temporary loans. 4 United States bonds 5 I County bonds 6 ' Municipal bonds 7 School district bonds National banlc stoclc Citizens Building Association of Parliersburg. Loan to institutions Cash 12 General and special funds. 13 Cash Sept. 30, 1890. Sept. 30, 1891. Sept. 30, 1892. 51,071,591 81 ,043,445 SI ,034,076 651,583 678,204 706,026 184,511 92, 000 50,000 100,000 73,500 100,970 92, 000 50,000 100,000 88, .500 100,970 92,000 50,000 100,000 88,500 31,572 420,008 126,734 365,241 365,241 120,000 154,556 328,049 RECAPITULATION. Total. West Virginia temporary loans. United States bonds County" bonds Municipal bonds School district bonds 20 I National bank stock 21 Citizens Building Association of Parkersburg. 22 Loan to institution s 23 Cash 1 Not reported. 184,511 92,000 50,000 100,000 73,500 120,000 1,043,445 100, 970 92,000 .50, 000 100, 000 88,500 120, 000 491,975 100, 970 92,000 60, 000 100, 000 88,500 120, 000 PUBLIC INDEBTEDNESS. 341 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— CVintinued. AVASniNGTON. CASH AND SECURITIES ON HAND ~ Oct. 31, 1893.1 Oct. 31, 1894. Oct. 31, 1895.1 Oct. 31, 1896.1 Oct. 31, 1897.1 Oct. 31, 1898. Sept. 30, 1S99.1 Sept. ZO, 1900. Sept. 30, 1001.1 Sept. 30, 1902. 1823, 390 1 $1,209,479 $1,710,951 $2, 506, 178 1 694,848 1 782, 420 1,295,759 1,914,127 2 665,000 630,000 83,960 10, 809 415,192 1,165,000 219,000 210,104 320,023 592.051 3 478,000 69,600 147,348 128,542 539,000 4 5 243, 426 427,053 6 7 128,542 427,053 415,192 692,061 8 RECAPITULATION. 823, 390 1,209,479 1,710,951 2,506,178 665,000 536,000 83,960 426,001 1,165,000 219,000 210, 104 912,074 10 478,000 69,500 275,890 639,000 I'' 670, 479 13 WBST VIRGINIA. CAu H AND SECURITIES ON HAND— Sept. 30. 1893. Sept. 30, 1894. Sept. 30, 1895. Sept. 30, 1896. Sept. 30, 1897. Sept. 30, 1898. Sept. 30, 1899. Sept. 30, 1900. Sept. 30, 1901. Sept. 30, 1902. SI, 065. 365 $1,205,468 SI, 365, 084 SI, 404, 530 SI. 435, 039 81,719,660 $1,641,912 SI, 657, 250 .51,757,546 SI. 971, 948 1 7.32, 705 764, 646 797,464 838, 472 871, 462 927,993 973, 312 1,040,969 1.096,118 1,100,2.56 2 50,000 92,000 50, 000 94, .500 89,500 120,000 92,000 50, 000 125, 400 94,500 120,000 92, 000 50, 000 119, 800 99,600 120, 000 75, 000 150, 000 117,700 114,500 120,000 55,000 1,50,000 111,900 193, 500 120,000 20,000 175, 500 116, 300 203, 000 120,000 4 125,500 111,700 149, 500 120,000 125,. 500 112,000 149, 000 120,000 178, 000 126, 600 148,000 120,000 .50, 000 26,900 446, 618 661, 428 235, 600 1.55,900 1.57,. 500 120,000 50,000 5 6 7 8 9 22,000 219,062 503,577 22,000 271,193 791, 667 16,000 4.50, 612 668,600 668,600 16,000 518, 469 616, 281 10 236,705 332, 660 282,746 440, 822 316, 064 567, 620 261,272 666, 058 387,355 ,86.5, 693 11 12 332,660 440,822 567,620 .566,0.58 :fi:!,577 791,667 616,281 661,428 865,693 13 KECAPITULATION. 1, 065, 365 1,205,468 1,365,084 1,404,530 1,435,039 1,719,660 1,641,912 1,6.57,260 1,757,. 546 1,971,948 14 50,000 92, 000 50,000 94,500 89,500 120,000 t 15 92,000 50,000 125, 400 94,500 120, 000 92,000 50,000 119,800 99, 600 120,000 75,000 150, 000 117,700 114, 500 120,000 55,000 150, 000 111,900 193,500 120, 000 20,000 175, 500 116, 300 203,000 120,000 16 125, .500 111,700 149,500 120,000 125, 500 112,000 149,000 120,000 178,000 126,600 148,000 120, 000 .50, 000 26,900 1,108,046 235,500 1.55,900 157,500 120,000 50,000 17 18 19 20 22,000 782,639 22,000 1,062,860 16, 000 1,119,212 16, 000 1,134,7.50 569, 365 723, 568 883,684 827,330 1,253,048 23 342 WEALTH, DEBT, AND TAXATION. Table 72.— DETAILED EXHIBIT OF GENERAL TREASURY CASH AND THE ASSETS OF PRODUCTIVE WISCONSIN. ■\VVOMlXG. 1 I Total 2 I Common school land fund 3 School district bonds - 4 : Cash 5 General and special funds. School district bittids. Cash KICCAPITULATION. School district bonds. Cash FUND, AND CHARACTER OF INVESTMENT. CASH AND SECUKITIES ON HAND— Sept. 30, 1891. Sept. 30, 1892. Sept. 30, 1893. T Total * S6, 212, 947 S6, 460, 332 $6,291,936 School fund ? ■ 3,333,472 3,360,314 3,386,008 Special debt obligations to public trust funds 3 1,563,700 1,. 563, 700 1,563,700 4 Wisconsin temporary loan .5 Loans to counties, cities, towns, and school districts 1,544,662 135, 270 89, 840 229,870 1,670,967 123,8.36 1,811 229, 991 1,706,224 110,748 5,336 230,223 fi Real estate mortgages 7 Cash ^..^. s Special debt obligations to public trust funds 9 111,000 111,000 111,000 1(1 Wisconsin temporary loan 11 95, 1.58 13,669 10,043 302, 188 104,392 13,238 1,.361 302,218 107, 125 11,797 301 304,311 12 13 Cash 14 15 60,600 60, 600 60,600 16 17 166,800 69, .580 5,208 1,764,507 162, 400 67, 954 11,264 1.786,263 178, 173 62,665 2,873 1,816,537 IS Real estate mortgages. ... 19 Cash on Special debt obligations to public trust funds - Wisconsin temporary loans 21 515, 700 515,700 515. 700 '>3 1,223,237 13,284 12,286 124,699 1,245,995 12,680 11,888 "89, 269 1,283,658 11,967 5,212 27, 278 ''I Real estate mortgages '>'i op> Drainage fund . . 97 3, 125 121,574 26, 457 2,424 86,845 24, 843 2,316 24,962 25,646 98 Cash . . •10 26, 4.57 431,764 24, 843 667,434 25,646 501,933 SI General and special funds . 431, 754 667, 434 501,933 RECAPITULATION. Total 6,212,947 6,460,332 6,291,936 Special debt obligations to public trust funds 34 35 2,251,000 2,251,000 2,261,000 36 37 Loans to counties, cities, towns, and school districts 3,029,.S.-,7 234, 928 697, 162 3, 183, 7.54 220, 132 805, 446 3,275,180 199, 493 666,263 CISII AND SECURITIES ON HAND— Sept. 30, 1890.1 I Sept. 30, 1891. Sept. 30, 1892. .S54.008 S115,950 10, .159 54,008 54,0118 ln,,s.59 105,091 105,091 54,1108 54,008 115,960 1 Not reported. PUBLIC INDEBTEDNESS. 343 FUNDS OF STATES AND TERRITORIES, BY STATES AND TERRITORIES: 1890 TO 1902— Continued. WISCONSIN. ^VYOMIXli. CASH AXli SECURITIES ON IIAXD- Sept. 30, 1893. Sept. 30, 1894. Sept. 30, 1895. 8148, 335 22, 17, 299 90, 073 22,188 126, 147 18, 253 93, 824 Sept. 30, 1N96. I Sept. 30, 1897. I Sept. 30, 1898. .513^122 ! .5103,786 $109,559 23, 566 Sept. 30, 1899.1 26, 737 30, 094 23,566 S,-..993 j 26,737 110, 38.-) 30, 094 73, 692 Sept. 30, 1900. 20, 400 27,413 Sept. 30, 1901.1 Sept. 30, 1902. 91,774 ."i6. 490 35, 284 218, 074 85.993 64(1 144,272 320 217,754 59 RECAPITCLA 137,122 TIOX 103, 786 107,372 148,335 112,077 109,. 1 107,372 1 1 48. 335 112,077 109.. 59 137, 122 103,786 309, S48 21,040 171,685 CASH AND SECURITIES ON IIAND- Sept. 30, 1900. 86, 765, 876 Sept. .30, 1894. Sept. 30, 1895. Sept. 30, 1896. Sept. 30, 1897. Sept. 30, 1898. Sept. 30, 1899. Sept. 30, 1901. .SO, 806, 657 June 30, 1902. __ S6, 730, 327 June 30, 1903. ,56,840,239 85,987,626 $6, 060, 432 S6, 066, 812 36,421,043 «6, 651, 549 87,5.50,939 1 3,420,473 3, 465, 868 3,479,133 3, 499, 651 3,655,818 3,661,5,58 3, ,543, 059 3, 656, 769 3, .576, 668 3, 600, 819 2 1,663,700 1,663,700 1,663,700 1,, 563, 700 90,000 1,760,178 80,967 4,806 232,279 1,663,700 1,663,700 1,663,700 1,563,700 1,. 563, 700 1, 503, 700 3 4 1,750,072 104,988 1,713 230, 663 i, 769, 269 99, 795 33,104 231,003 1,797,219 95,062 23, 1,52 231,945 i, 684, 328 64,118 243,672 229, 505 1, 736, 707 48,720 212, 431 234,079 1,729,491 38, 227 211,641 235, 269 i, oil, 900 31,047 49, 522 231,517 1,906,101 23,8,53 82, 014 231,517 2,015,408 19, 164 2,547 231,586 5 6 7 8 111,000 111,000 111,000 111,000 39,000 69, 350 7,993 4,936 .304,341 111,000 111,000 111,000 111,000 111,000 111,000 9 10 108, a50 10,813 91, 350 9,854 18,799 303, 283 81,600 9,193 30, 1.52 303,983 ,59,600 2,718 .56, 187 304, 499 49, .350 5, 504 i''H, 225 307, 6.59 81,026 4,516 38, 719 309, 851 97,225 4,006 19, 287 303,259 114,120 3,272 3,125 303,258 117,617 2, .512 457 303,259 11 12 13 302, 356 14 60, 600 60,600 60, 600 60, 600 86,000 105,968 38,429 13, 344 1,917,796 60,600 00, 600 60,000 60, 600 60, 600 60,600 16 16 180, 420 61, 336 150, 393 60,277 32, 012 1,863,097 127,460 50, 939 64, 984 1,897,904 i66,8i2 35, 484 101,603 1,935,289 107, ,577 32,776 106, 706 1,956, .5.52 138,683 27,921 82, 647 1,961,946 214, 390 25, 345 2,924 1,961,188 218,005 23, 691 962 1,962,638 226, 208 17, 023 428 1,952,638 17 18 19 1,835,999 20 515, 700 616, 700 515,700 515, 700 125,000 1,249,304 8,770 18,962 19, 747 615, 700 515,700 515, 700 515, 700 516,700 515, 700' 21 99 1,301,550 10, 197 8,552 18, 401 1.243,153 9,911 94, 333 30,712 i, 280. 299 9,4.59 92, 440 33,727 1,307,549 6,519 105, 521 14, 260 1,237,410 6,781 197,661 16, 277 1,256,932 4,075 185,239 3,758 1,317,244 2,864 116, 380 3, 965 1,364,608 2,611. 69, 819 4,790 1,434,271 2,083 .584 4,830 23 24 25 26 2,075 16, 326 21,428 1,873 28, 839 21, 251 1,648 32, 079 21,813 1,614 18, 134 23,023 1,376 12,884 23, 459 1, 295 14,982 31,7.56 1,142 2,614 26, 865 828 3,137 26,905 676 4,114 27, 469 616 4,315 27,068 27 28 29 21,428 1,010,919 21,251 72,413 21,813 91,927 23, 023 68, 974 23,459 :i.')S,213 31,756 543, 668 26, 865 685, 140 26, 905 73,3,054 27, 459 634,997 27, 068 1,430,739 30 31 1,010,919 72, 413 91,927 68. 974 ,3.58,213 543, 668 6.S5, 140 733,054 634,997 1, 430, 739 32 RECAPriTLATION. 6, 840, 239 5,987,626 6, 060, 432 6,065,812 6,421.043 6,651,549 0,765,, 876 6, ,S06, 657 6, 730, 327 7, 550, 939 33 2,251,000 2,2.51,000 2,261,000 2,251,000 340,000 3,184,860 137, 773 152, 179 2,251,000 2,2.51,000 2,261,000 2,251,000 2, 261, 000 2,251,000 34 ^5 3, .340, 892 189, 409 1,0.58,938 3, 254, 165 181,710 300, 751 3, 286, 57,S 166, 301 356, 553 3, 158, 289 110,215 901,. 539 3,131,044 94,076 1,175,429 3,206,131 75, 880 1,232,865 3, 540, 759 64,689 9.50, 209 3,602,834 54,003 822, 490 3, 792, 604 41,297 1, 466, 138 36 37 38 56,810 253.0:i8 344 WEALTH, DEBT, AND TAXATION. Table 73.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY STATES AND TERRITORIES: 1902, 1890, AND 1880. INDEBTEDNESS LESS SINKING FUND ASSETS. Total Per capita. 1902 1890 1880 1902 1890 ISSO Estimated popula/- Aggregate. Of countie;;. Of minor civil divisions. June 1, 1902. Cities, vil- lages, town- ships, pre- cincts, eto.i School distriets.2 Continental United States . ... §1,630,069,010 j 8196,664,619 81,387,316,976 846,188,015 $925,989,603 $848,632,876 $20. 74 $14. 79 $16.92 78, 686, 154 863,827,002 37,771,530 812, 1.39, 286 13,916,286 442, 828, 258 481,902,553 39.57 25. 46 33.22 21,827,356 226,516,424 5,049,066 218, 822, 182 2,645,176 128,089,259 12,129,869 6,467,343 3,636,957 74,282,678 12, 619, 134 19, 963, 278 314,7.38,999 128,664,070 39.46 27.25 32.08 5, 740, 324 12,261,4:6 9,862,086 4,853,828 143,798,905 25, 530, 298 30,209,871 637, 310, 668 429, 1S5,126 81.2(13,759 126,921,783 107,563,797 890, 743 853, 133 7,244 2,860,946 11,370,693 9,008,963 4, .535, 232 140,937,959 25,412,941 27,556,404 693, .31 7, 104 17, 724, 109 7, 162, 970 4,348,168 71, 124, 435 11,270,327 17,034,061 353, 238, 483 17.49 23.56 14.03 49.86 66.84 32.11 ,39. 62 18.35 14.49 10.94 33.18 36.52 26.75 24.78 27.31 20. 64 , 13.09 39.89 40.76 27.36 33.65 701, 142 418, 600 311,352 345,885 2,884,679 117,357 2,216,467 11,271,110 449, 166 437,000 32, 722, 454 940,852 16,087,032 9,033,624 12, 452, 483 11,176.347 12,640,809 417,340,167 66,301,559 109, 675, 378 94, .552, 816 2,751,336 2,449,717 6,070,058 370, 172 199,454,987 48,310,947 66,973,065 "5,235,290 211,186,682 48, 733, 427 93, 318, 474 89,011,760 56.66 40.85 19.49 9.09 33.25 33.43 12.74 10.75 41.55 43.08 21.79 1 11.72 7,588,2.59 1,987,868 6,510,915 10, 764, 72S 72,325,894 3,3.S2,.=;42 25,701), 923 14,.i.!ll,191 23,954,462 4,767,770 36,237,flli:l 6, 497, 317 65,635,887 2,689,125 24,203,171 14,640,191 21,754,704 2,448,696 29,016,929 292, 690 2,475 74,511,631 68, 542, 471 15.77 19.30 20.22 4, 686, 367 790, 942 1,497,752 2,031,511 33,741,040 19,781,050 16,610,081 2,347,949 20,723,659 1,465,835 30,310,313 22, 498, 323 12,754,676 1,513,424 20,469,289 17.99 21.12 50.42 12.64 4,78 5.70 12.06 32.37 86.86 10.03 3.08 4.15 10.00 1 32.42 126.66 8.43 2.45 4.87 187,983 1,217,174 288,384 2,179,7.58 2,028,865 6,143,492 1,893,824 290,215 77,482 998, 002 6, 179, 361 North Carolina 8,593,180 9,020,888 13,409,529 4,214,306 440,030,978 2,397,9.35 1,889,308 1,031,216 825,033 84,135,800 6, 195, 245 7,054,098 12,378,313 3,389,273 334,670,226 3,414,345 6,342,056 9, 822,. 5.53 1,144,706 278,577,669 2,540,490 6,706,767 9,730,403 1,491,629 196,972,859 4.41 6.55 6.85 7.62 16.27 2.11 6.51 6.36 2.92 12.46 1.81 6.74 6.31 1 5.63 11.34 1,948,982 77, 482 1,378,150 2,292,127 Florida 660, 102 North Central division 21,324,952 27, 044, 150 271.361,162 42,944,2.58 218,903,278 9,513,626 2,577,227 140,269,717 119,747,514 16.48 10.41 10.69 16, 464, 965 Ohio 112, .545, 085 31,914,164 78,5.59,9.37 28,272,361 20,069,615 168,669,816 15,644,932 13,048,0.53 7,413,795 3,932,237 2,905,241 41, 191,, 542 94,322,926 18,866,111 67,376,110 22,302,281 16,036,8.50 115,666,948 63,929,580 15,904,572 40,656,742 11,6,33,634 8, 145, 189 138,307,952 23,811,447 11,025,384 39,797,736 3,1.39,021 5, 742, 107 15,282,893 39, .509, 364 71,974,117 43,021,454 13,356,559 44,942,422 8,803,144 9,623,936 77,225,346 5,911,064 7, 692, 332 40, 754, 761 131,726 867, 1.34 7,050,176 14,918,163 60,613,963 26.45 12.36 16.66 11.42 9.41 16.94 17.41 7.25 10.63 5.56 4.83 15.66 13.45 6.76 14.60 6.38 7.32 12.64 4,264,689 Indiana 2,581,274 3,771,032 2,037,843 1,127,624 11,811,326 6,020,690 2,476,498 Wisconsin . . 2,133,004 Western North Central 10, 679, 195 Minnesota . . . . 38,928,704 17, .390, 375 46,031,287 4,639,828 6,127,088 20,410,040 3.5,142,494 118,890,337 6, 136, 747 4,282,643 9,049,373 1,298,098 2,742,867 4,781,9.58 12, 899, 856 29,942,011 29,354,611 12,148,284 36,307,2.55 1,769,620 2,770,5.39 13, .396, .300 19,920,4.39 87,047,728 3,437,346 969, 448 674,669 1,572,210 613,682 2,231,782 2,322,199 1, 900, 698 21.12 7.82 14.42 12.67 14.48 19.13 23.99 8.11 18.29 5.77 14.85 17.18 17.46 14.43 27.69 6.56 7.67 4.67 18.80 3.57 8.82 15.58 14.98 6.78 1,842,800 2, 223, 247 Missouri 3, 192, 161 366,315 423,016 Nebraska 1,067,028 3 1,464,628 South Central division 14,662,031 Eastern South Central 55,175,523 14,168,420 5,147,784 3,520,000 3,778,199 1,722,428 15, 773, .591 40,902,414 104,689 104,689 36, 6.36, 630 17,761,762 9,847,869 6,617 671 2,608,338 35,338,487 31,103,979 6.92 6.70 6.57 1 7, 771, 479 20, ,5.50, 291 14,732,662 14, ,365, 774 6,526,796 63,714,814 24,184,252 3,034,3.33 8.53, 103 3,186,560 32,4.56,666 99,757,400 15,297,818 11,212,6,53 10, .587, 575 3,804,368 46,145,314 13,888,025 9,947,469 6,636,780 1,631,705 29,409,984 9.32 7.11 7.59 3.45 9.25 9.66 5.57 4.31 1.95 7.78 8.42 '• 6.45 ! 4.46 1.44 8.82 2,204,882 2,071,236 1,891,767 1,603,604 1,795,909 6, 890, .552 631,. 5,57 2,016,040 1,50,567 1,482,131 11,493,296 32,074,479 23,5.52,6:15 1,010,084 702,636 1,360,779 19,519,220 69, 006, 920 8,' 209" 17,326,912 2,157,027 19,427.831 3,9-14,168 16.86 2.26 1.97 6.89 10.11 23.26 15.49 1.91 20.67 4.91 1,434,233 Arlcansas 1,348,234 434,436 343,060 1,4-14,050 8,676,007 462, 303 Texas 15,864,548 37,374,269 6,037,986 20, 131 , 740 7.09 12.34 3.79 11.39 3,211,346 Western division 4,287,889 35, .392, 216 10,561,774 16,134,009 2,696,433 593,819 482,647 201, 184 1,200,983 217,800 694, 290 16,227,013 4,696,924 27.15 18.06 11.31 1,303,378 Montana Idaho 7,716,920 3, .559, 649 2,265,7.30 18,269,324 3, 580, .593 10,070,862 3, 492, .501 5,0.38,076 940, 285 .54, 294, 328 4,075,875 2,418,3.38 1,230,467 5,871,189 2,96.5,905 4,043,234 3,047,226 658,664 834, 079 11,197,1.52 396,888 6,333,338 2,761,078 1,376,840 1,327,381 7,811,176 1,961,5.38 3,776,289 695,248 146, 938 188,462 3,481,404 84,872 1,509,1.55 29.30 20.18 23.54 32.34 17.70 21,79 20.82 16.30 21.87 18.96 12.77 12.05 17.75 4.51 9.07 17.92 0.71 6.12 263,411 176,416 96,245 Colorado 664,990 New Mexico Basin and Platca i 202,316 462, 147 2,343,521 8.38,560 861,153 11,469,471 796,143 4,484,063 63, 132 37,5.39,573 352,837 315,453 26,000 6,285,284 2,180,812 767,, 501 827,976 18,370,967 377,501 107,131 1,024,523 14,025,661 26.89 19.45 22.21 21.63 36.58 3.69 18.09 9.82 9.33 0.74 16.46 12.58 129,869 Utah -- Nevada Pacific. 289,943 < 42, 336 2,622,364 Washint^'ton 28,285,343 11,066, 133 14,912,852 1,045,000 6,295,511 2,393,309 2,780,691 18,615,5.53 8,430,466 10,493,6.54 1,046,000 3,374,279 242,298 1,668,707 2,845,6.58 2,478,175 13,047,134 239,311 337, 126 13,449,224 61.40 25. ,57 9.71 1,10 8.14 7.90 10.80 3.19 1.93 16.55 650,277 432, 702 California Porto Hiro'' 1,539,385 • 953, 243 ' 1 Including debt of all minor civil division.s except school districts reported in column "school districts." ^including all school district debt except that of tlio.se "cities, towns, villagc-i, and boroughi " shown in Division A ol Table 86 which had a population of 8,000 or over in 1900. a Population is that reported at the state census of 1902. < Population is that reported at the Federal census ol 1900. ' Not included in continental United States. « Population is that reported at the census of Porto Kico, 1899. PUBLIC INDEBTEDNESS. 345 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES; 1902, 1890, AND 1880. AT^ABAIMA. INDEBTEDNESS LESS SINKING FUND ASSETS. 1»0'2 Aggregate. The state S14, 365, 774 Autauga . Baldwin. Barbour. Bibb Biount. . . BuIIocl!:.... Butler Call^oun . .. Cliambers . Cherolcee. . Chilton... Choctaw . . Clarice Clay Cleburne. Coffee Colbert Conecuh . . . Coosa Covington. Crenshaw. . Cuiiman . . Dale Dallas Delcalb Elmore Escambia - Etowah. .- Fayette... Franklin. . Geneva . . Greene . . Halo Henry . . . Jackson. Jefferson. . . Lamar Lauderdale. Lawrence. .. Lee Limestone . Lowndes. . Macon Madison. .. Marengo . . . Marion Marshall Mobile Monroe Montgomery . Morgan. Perry... Pickens. Pike Randolph . Russell . . . , St. Clair... Shelby Sumter Talladega . . Tallapoosa. Tuscaloosa. Walker Washington. Wilcox Winston 21, 722 2,'i7, 361 43,012 23, 126 48, 002 .48, 397 5.59, 768 42, 824 2,834 35 6,520 19,414 9,862 8,141 69,392 305, 752 64,164 129 15, 145 29, 150 37, 686 85,357 404, 270 40, 400 20, 252 121,004 221,970 3,417 34, 481 25, 629 4,971 29, 738 '" 114,848 248, 700 3, 612, 276 2, 350 221, 144 4,037 137,377 42,000 13, 894 46,411 364,2.50 58, 241 16, 984 3,950 3,442, .544 14,496 2. .544, 040 70, .539 86, 342 65.925 149. 999 45, 288 11,781 1,000 4,213 20, 250 1.32,092 12,490 228, 090 95, 704 5,539 4,856 40, 199 or counties. Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.i $3,778,199 310,587,575 21,722 106, 177 43,012 10, 128 8,700 13,397 177, 192 .32,211 2,834 6, 520 19,414 9,862 4,700 .34, 298 203,266 28,000 129 5, 145 27, 965 1,486 65,. 357 100,611 10, 400 10, 252 67, 883 115,266 3,417 25, 8S3 25,629 . 2,871 i 8,722 12,155 188, 100 1 1 730, 248 2,350 77, 500 4,022 58, 286 24,000 7,894 16,411 174,0,58 19,631 16,984 3,. 500 352, .328 14,496 4.89, 130 26, 292 14. 500 65, 324 22. 999 7,788 10,101 1.000 20, 000 592 8, 975 100, 790 65, 704 5. 539 4,8.56 40, 199 13, 000 39, 302 35, 000 382, 576 10,613 School dis- tricts. 2 35, 094 102,486 36,164 . 10,000 1, 185 .36,200 20,000 303,6.59 30,000 10,000 ,53.121 106, 704 2,100 21,016 102, 693 60, 600 2,782,028 143,644 15 79,091 18.000 6,000 30, 000 190, 192 38,610 450 3, 090, 216 44, 247 71,842 601 127,000 37, .500 1,6.80 250 131,500 3,515 127, 300 30,000 1880 1,6.36,780 157, 000 35, 906 273, 100 15, 000 4, ,500 67,. 500 3,000 1,800 3,540 21 4,. soil .579,000 4, 1,50 4,7,50 45, 000 34,600 10,000 1.135,000 """'73," .500 ' """76,' 966' 144.462 8. 000 2, 626, 691 757,050 82.391 11,000 68, 000 30, 000 15, 000 1,100 60,000 45,000 95, 000 4,000 183, 400 4, .500 14.800 300,000 3, 000 2,400 5, 750 1,790 3,362 3,600 3,860 421,600 3,000 3, 000 5, 383 7. .500 2.000 1,.500 3,847 .50, 900 73, 560 2, 985 42. 4.54 8, 700 15, 700 320 296, 830 1,000 1,000 672 2,50 ',946,250 7,000 607,200 9,000 106.000 116,000 102.. 300 7,5.-i5 4,000 91,000 4,000 Per capita. I.. 55 7.31 2.21 0.99 1.46 1.82 15. 96 1.27 0.13 « 0.36 0.67 0.57 0.62 3.05 13.43 3.55 0.01 0.90 1.42 2.01 .3.88 7.26 1.68 0.75 10.21 7.80 0.24 1.95 1.23 0.20 0.94 2.99 8.02 23.29 0.14 8.15 0.20 4.23 1.86 0.,38 1.93 8.13 1.48 1.12 0.16 52.99 0..59 33.82 2.37 2.68 2.66 4.98 2.01 0.43 0.05 0.17 0.61 3. .56 0.41 6.11 3.55 0.47 0.13 3.96 4. ,50 "6." 72' 1.33 8.07 0. .57 0.22 3.34 0.21 0.24 0.23 0.28 11.73 0.19 0..56 2.05 0.22 0.04 1.26 0.40 12. ,52 s.'io '2.' 47' 3.79 0.24 13.48 3.42 0..38 3.03 1.23 0.87 2.04 1.77 3.13 1..59 '6."22 84.46 0.46 5.40 0.23 0.76 12.80 0.23 0.22 0.71 0.11 0.27 0.31 0.61 0.24 0.17 0.94 0.49 0.20 0.16 0.89 2.32 2.77 0.12 1.82 0.72 0.75 0.01 10.89 0.05 0.03 0.07 0.02 60. 56 0.41 11.60 0.29 4.94 5.62 6.17 0..30 0.28 0.28 3. 89 0.16 0.09 '6."53 Estnnated population, ,lune 1, 1902. 18,833 14,044 35,202 19, (32 23,367 32, 920 26, 585 35,082 33, 802 21,224 10,916 IS, 2.5S 28,824 17,365 13,204 22, 732 22, 771 18, 098 16, 192 16, 908 20, 516 18, 731 21,981 55,718 24,048 26,973 11,850 28,449 14, .394 17, 677 20,778 24,618 31,713 38,407 31,004 1,50, 803 16,464 27, 123 20,004 32,452 22,625 .36,471 24.064 44,817 ,39, 358 15,124 24, oa3 64,969 24,602 75, 222 29, 766 32, 273 21,788 30, 122 22,. 533 27,681 19, 839 24,244 33,338 37, 059 30,519 37, 307 26, 978 11,774 .36,595 10,154 ^ Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including ail school district debt except that of those "cities, towns, villages, and boroughs " shown m Division .\. of Table 86 which liad a population of 8,000 or over in 1900. " Less than 1 cent. 346 WEALTH, DEBT, AND TAXATION. Table 74 — ^TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND iflNOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. ARIZONA. The territory Apache Cochise Coconino * Gila Graham Maricopa Mohave Navajo -1 Pima Pinal Ranta Cruz^ Yavapai Yuma INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Aggregate. .53,440 2.32, 962 309,241 8S, 557 196, 665 606, 5.56 141,149 59, 600 535, 996 146, 518 122.211 894, 8.t4 104, 752 Of counties. $2, 343,. 521 63, 440 191,354 190, 639 69, 557 177, 365 279, 676 135, 749 52,100 369, .546 146,518 98,211 478, 132 101,2.34 Of minor civil divi Cities vil- lages, town- ships, pre- cincts etc.i School dis- tricts.= S796, 143 14,008 103,602 356, 722 IS 27,600 15,000 19,000 19, 300 171, 537 6,400 7,500 24,000 60,000 3, ,500 155, 000 269, 287 31,040 153,701 346. 387 105,000 .333,ll?8 33,263 ' 610, 795 123,311 1880 S377, .501 76, 394 23, 253 152, 570 60, 000 Per capita. S26.I 6.44 25.18 56.08 17.81 13.89 29.65 41.20 6.75 36.49 18.84 26.89 64.. So 25.27 1890 .S.';6. .58 ,36. 21 .38. 81 15. .36 27.11 31. 53 72.71 1880 13.43 19.54 3.84 70. .33 \ 30,43 46.17 i 18.66 Estimated population, June 1, 1902. 129,869 3 8,297 3 9,251 3 5,514 3 4,973 3 14, 162 3 20,4,57 3 3,426 3 8,829 3 14,689 3 7,779 3 4,645 3 13. 799 3 4,146 ARKANSAS. The state . Arkansas . Ashley . . . Baxter . . . Benton ... Boone . .. . .'53,034,333 S2, 016, 040 SI, 010, 084 88,209 Bradley . Calhoun . Carroll . . Chicot... Clark . . . . Clay Cleburne . Cleveland - Columbia . Conwav - . Craighead . Crawford.. Crittenden . Cross Dallas Desha . . . . Drew Faulkner. Franklin . Fulton . . . <^!arland Grant Greene Hempstead . Hot Sprinp. Howard Indeijendenco . Izard Jackson Jefferson Johnson . . Lafayette . Lawrence . Lee Lincoln. . . 5,. 585 35,739 11,913 65,326 12,198 0,245 2HX 45.973 27(.,.S5fl 17,749 36,468 6,900 24,861 3, 115 2,645 887 7,907 23,865 18,700 10,344 i4,a-,5 40,116!! 5ii,028 902 19,438 73,944 4,1112 41,!I,1I 3,44S 22,li:l4 10,8114 29 20li 30 54!) 6 SliO '.*.", 048 7 572 7S 947 31 215 481 3 337 7 ;'';'i 15 i:;9 14 732 1,909 34, .523 11,913 761 12,198 9,245 268 1,694 272,8.59 17,749 34,765 6,900 23,929 1,115 2,145 ,SS7 4,. 582 23,865 1,200 O.liOS 14,9.55 17,569 51,528 902 18,717 6,4.36 4,102 11,825 348 22,034 10,.S!I4 1,783 663 17,2(1(1 (i4,0"i!) I 6,360 t 25,(|.1S 5.!)92 62.947 31.215 481 3,676 64,565 44,279 4,000 12.(1(10 (ili.4!IO 1,.580 16,000 (i,2ii(i 15.139 ' 14.732 1,000 1,216 52,1,57,027 932 2,000 10,967 5,675 111,000 980 510 1,3.50 70,1,50 17,763 12,177 10,295 3,196 131 74,223 210,000 50,000 1,560 140 20,640 10,200 7,647 10,000 14,400 2,642 4,647 150 1 , 540 !l.li25 (■i,290 17.(100 12.2.50 20,002 6,609 3,846 475 14,400 2,200 6,916 316,314 243,003 2,000 15,000 481 55,656 82. 25 81 91 S4.91 32,684 30,477 15,241 11,138 13,4.50 5.0(1(1 41,5(16 32,4.58 6,014 21,2(i4 3.9.S5 ,S.(133 22.1,S4 32,000 22,194 347 8,4X0 2.374 327., -,00 36,570 13,312 4.434 81,31,1 25, 5M) .39,302 12,. 5(10 33,176 8,071 0.42 1.70 1.26 2.02 0.74 0.93 0.03 2.40 18.27 0.83 2.19 0.69 2.13 0.14 0.13 0.04 0.37 1.63 1.60 0.86 1.27 2.02 2.63 0. 05 1.46 3.80 0. .54 2.36 0.14 1.70 0.77 0,78 0. 05 1.54 3. IS 0.36 2. 24 44 4,(15 0.82 j 0.44 0.65 0.40 0.02 4.29 IS 39 2. 38 0.13 02 1,82 0.51 0.39 0,83 0.66 0.01 0.03 1 0. 16 0.31 0.74 1. 27 0.(i3 0, 78 0,23 0,92 0,12 1, 25 0.34 0.01 06 07 0.10 3.71 1,73 0,17 0, 4(i 0,33 0,98 1, IS 2,49 0,65 0,64 0,02 1.19 0,39 0,,52 31,27 15,41 0,28 3,24 3,02 1,71 1..50 0.41 3.25 2.17 0.89 2.36 0,64 1.07 1,17 4,12 2,24 0.02 0.78 0.22 14.63 3,16 2,32 50 8-12 1,348,234 Little River ■ Logan - I,onoke Madi.son Marion 1 Ineldddiu debt of all minor civil divis(oiis except school districts reported in column "school districts." 2 InclKddiL' all school disinct debt e-\e('(il tliiil of those "cities, towns, villages, and boroughs" shown in Division A of Table 86 wliich had a iver ill 19(1(1 3 ropiihiton .s thiir refifirlcd at the Federiil census of 1900. f irg;inized since )s!i(). 6 15 I 84 1 2, 73 70 i 13,281 21,022 9,452 32,361 16,512 9,987 8,793 19, 160 15,150 21,347 16,624 9,976 11,672 22,513 19,834 21,001 21,182 14.647 11,723 11,962 11,749 19,871 21,268 16,887 13,303 19,463 7,647 17,793 24,363 12,978 14, 198 22,677 13,600 19,023 40,989 17,586 11,172 17,193 19,513 14,015 14,697 20,521 23.200 20.35(i 11.. 575 population of 8,000 or PUBLIC INDEBTEDNESS. 347 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS' SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. ARKANSAS— Continued. INDEBTEDNESS LES.S .SINKING FUND AM.SETS. Aggregate. Miller Mississippi Monroe Montgomery Nevada Newton Ouachita Perry Phillips ! Pilve i Poinsett ' Polk Pope Prairie Pulaslci Randolph St. Frapcis Saline Scott Searcy Sebastian Sevier Sharp Stone Union Van Buren '. Washington White Woodruff Yell 866,631 40,709 17,289 11,448 23,908 18, 443 54,700 13,499 337,370 12, .539 3,7,S.S 27,733 4,743 470 787,041 10,873 62,436 26,629 7,9.53 37, 192 26,875 2,473 12,867 12,149 33,. 535 14, .529 9,362 3,077 48,. 507 43,117 Of counties. 86,631 36,669 17,136 11,448 9,908 18,384 5,700 13, 499 90,029 12,539 3,788 27,7,33 4,743 479 603,026 9,344 32,441 26,629 7,9.53 37, 192 Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.i I 2,473 12,667 12,149 33,035 14,. 529 112 2.. 527 48,, 507 ; 28,117 860,000 4,100 133 14,000 59 49,000 184,015 1,.529 19,995 26,875 500 9,2.50 5.50 School dis- tricts. 2 82,000 36,587 66,301 5, .551 27,000 10,610 36,150 14,217 237,000 7,019 1,.500 19,900 219 3,033 600,362 16,004 43,413 2,317 20,101 31,000 26,290 2,314 4,216 13,105 11,980 120,863 "iii.sbi i 1880 Per capita. $19,494 13,011 153,037 9,930 13,583 9,174 .52,061 13,102 498,000 3,. 500 47,480 8, .500 23,0«6 250 971,. 521 31,238 57,007 5,892 6,700 4,357 77,377 5,000 10,412 8,966 33,433 16,194 1.85,925 17,812 25,325 .35,. 539 83.68 2. 35 1.01 1.17 1.41 1.41 2. .52 1.77 12.59 1.18 0..50 1.38 0.21 0.04 11.86 0.61 2.93 1.97 o.eo 0.71 0.14 1.01 1.46 1.40 : 1.24 0.27 ! 0.12 2. ,89 1.82 1K90 .SO. 14 3.14 3.67 0.70 1.82 1.07 2. 12 i'.riT 9.35 0.82 0.35 2.14 0.01 0.27 12.68 1.10 3.21 0.20 1..59 3.27 0.79 0.23 0.40 1..86 0.80 Estimated population, June 1, 1902. SI. 97 1.77 15. 98 1 1.73 1.05 1.50 4.43 3.38 23.42 0..5S 21.66 1.45 1.61 0.03 29.79 2.66 6.80 0.66 0,73 0.60 3.96 0.81 1.15 1.76 2.49 1.69 7.80 1.00 2.93 2.67 18, 126 17,334 17,112 9,748 16,965 13,0.56 21,664 7,646 26,805 10,6.53 7,. 575 20,166 22,167 11,975 66,348 17,690 17,879 13,4,84 13,293 12,4.52 37,683 17,527 12,5.55 8,312 23,999 11,750 34,702 25,248 16,764 23,698 caIjIforxia. The state S14,942,852 32,780,591 810, 493,. 554 •81,668,707 513,047,134 813,449,224 924, 037 6,281 25, 221 6,281 840, 016 68, 800 805, 374 25, 274 3,036 61,000 81,077 23,764 20, 150 13, 782 173, 150 261,311 22, 470 76,504 Butte 101,565 12, 700 41,565 45,000 15,000 12, 700 147 560 Calaveras • 151 ,S02 165,573 2,000 72, 350 2,S8, 726 40, 000 183,080 69, 100 361,439 102, 750 58, 260 165,573 3 2,000 35, 000 80,000 40, 000 17,000 3 60,000 236, 139 32, 000 43, 800 94,, 847 Del Norte ' 7 556 Eldorado Fresno Glenn 5 37, .350 171,. 500 37,226' 213,916 39,311 118, 130 47,960 9,100 85, 300 90, i62 78, 900 620, 000 Inyo 82 588 Kern . 40,000 70, 7.50 13,860 105 519 Kings 5 600 .55,483 6,471 1,396,393 1,05 Angeles 5,09.5,107 3.'250 192,200 9,000 1.38, 731 207, 525 410 6, 000 223, 773 16,070 llVi, 000 243, 731 ,84, 328 260, 224 4, 164, 693 670, 190 3,2.50 42.200 1,0113,5X8 Marin _ _ _ Maripo.sa 116,000 9,000 90, 556 129, 000 34, 000 296,000 127 159, 384 129, 300 3.54,806 26 1 6'^ Mendocino. . 36, 825 39,000 11,350 39,525 410 16'^ ■"'37 Modoc 14 (179 Mono 5,000 111,044 1,182 20,000 211,. 3.50 133,000 14, 100 28, 300 34,672 43 901) Monterey 67,029 12, 825 106, 000 109,1.50 32, 42,s 46, 700 2,063 14.S 087 Napa 3(i('i 5'^(1 Neva da 41 8()S 86,081 48, 000 49,. 500 3.900 Placer S07 89.71 , 810.80 ; 815.55 6.72 13.17 i 6.99 1.09 X.74 0.84 8.10 7.63 8.04 6.58 15.21 20.29 10.41 10.04 27. (B 0.51 11.. S4 8.58 37.89 0.29 3.40 9.13 1.62 1..19 5.32 18.76 8.16 7.81 1 . 53 13.76 l.,83 0.03 6. 60 9.06 1.98 15.99 0.08 9.99 11.46 ! 11.31 0. 9s : ,x. Ill 5.93 I (1. 81 11.66 2 OS 5.30 1 2.30 19.32 41.69 7..SS 10.69 2.92 20.02 4.15 3 .84 9.95 O'l 26 28.21 53 02 18. .84 1,639,385 12.45 1 5.76 30.06 31.33 6.03 12.67 27. 73 3.20 5.. 85 13.10 27.69 2.01 "'"li.'oe'i 137,463 477 11,276 16, 953 11,064 7,114 IS, 962 2,372 8, 936 < 37. 862 4,976 27,, 8,32 4,. 543 17.814 <9,871 5, 801 4,565 181,066 ■1 6, 364 16, 228 4,906 21,036 9,441 5,094 2,201 19. .525 16, 1,59 17,873 20,918 15, 924 1 Including debt of all minor civil divisions except school districts reported in column "school districts." - Including all school district debt except that of those "cities, towns, villages, and boroughs" shown in Division A of Talilc 86 which had a population of S,000 or over in 1900. 3 Gross debt; sinking fund assets not reported. * Population is that reported at the Federal census of 1900. s Organized since 1890. 348 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. CALIFORNIA— Continued. Plumas Riverside 3 Sacramento San Benito San Bernardino. Sail Diee:o San Francisco San Joaquin San Luis Obispo. San Mateo Santa Barbara. Santa Clara Santa Cruz Shasta Sierra Sisliiyou . . . Solano Sonoma Stanislaus . INDEBTEDNESS LESS SINKING FUND ASSETS. Total. 1902 Aggregate. »5, 100 434,686 471,. 570 39.216 312, 336 969, 274 604,851 434, 992 159, 737 155, 362 217, 385 514,342 600, 657 92, 365 Sutter.. . Tehama . Trinity.. Tulare... Tuolumne . Ventura . . . Yolo Yuba 84,500 335,643 333, 415 73, 993 4,677 69, 175 17, 500 102, 450 6,500 42, 673 86, 967 30,500 OE counties. Of minor civil divisions. Cities, vil- lages, tonm- snips, pre- cincts, etc.i School dis- tricts. 2 S35, 100 149, 381 354, 670 7,091 11 109,544 90, 007 31,437 61,547 S209, 405 109, 400 31,625 198, 225 850, 787 604, 851 313, 325 128, 300 98,315 I 2,336 1 196, 869 18, 180 33,742 407, 250 73, 350 36,963 516, 194 47,600 43,000 1 10, 500 38,865 S75, 900 7,500 500 114, 100 8,943 31,660 5, .500 1,556,400 44,819 253,637 1, 149, 967 747, 627 621,000 185, 770 79, 276 77, 672 716, 025 497, 621 154, 701 21,600 65, 155 155, 656 310, 788 684, 343 11,000 86, 240 56,400 549, 160 43,500 62, 062 226, 287 563, 069 1,548,643 39, 721 27,004 288, 015 3,059,285 682, 658 209, 135 161,713 112,326 419, 083 247, 121 84,034 23, 429 67, 064 304, 566 367, 050 70, 412 29, 898 125, 805 109,383 163, 916 29, 122 43, 140 102, 190 293,962 Per capita. S7.63 24.29 10.03 5.87 11.18 27.62 1.72 11.82 9.54 12.43 11.11 8.21 27.35 5.03 1890 38.58 6.99 9.96 32.87 2.50 21-69 11.56 7.86 4.93 14.92 25.82 12.75 4.28 4.71 5.36 13.54 7.43 8.41 9.60 7.83 68.16 1 0.78 2.01 6.17 8.70 3.88 15.17 6.58 22.35 0.53 2.80 4.32 6.30 4.89 3.62 23.48 $10.21 45. 03 7.11 3.47 33.42 13.08 28.04 22.88 18.66 11.81 11.96 19.30 8.85 3.54 6.63 16.49 14.16 8.05 5.80 13.53 21.88 14.53 3.71 8.50 Estimated population, June 1, 1902. 4,601 n7,8i7 47,031 6,677 < 27, 929 < 35, 090 361,540 36, 816 16, 751 12, 496 19, 670 62, 658 21, 9eo 18,356 3,811 17,922 24, 7S3 39,632 9,462 6,970 11,212 4,616 n8,375 12, 182 15,227 13,804 8,416 COLORADO. The state $18,269,324 85,871,189 811,197,1.52 81,200,983 87,811,176 83,481,404 832.34 818. 95 $17.92 664,990 4,105,854 89,807 33,300 105,836 i 428, 083 414,681 26,654 84, 964 245, 676 29,200 43, 631 129,515 95, 620 34, 262 130,017 1,636, .502 9,264 514, 607 315,935 80, 581 31,101 436, 992 186, 195 33,411 139, 407 2; 524 6,117 486, 981 1,016,230 366,979 196, 792 50, 959 29, 600 48, 636 21,018 291,463 26, 654 22, 206 202, 741 26, 000 21 , .507 87.216 S7, 962 16, 612 112,617 74, 803 9,264 16,160 241,904 200 31,101 368, 399 153, 151 22,211 66,319 24 3,617 136, 208 1 749,988 62, 334 3,829,062 19,848 80,000 19,000 3,800 27,200 764, 126 16,000 33, 800 134,000 310, 447 395, 240 870,050 , 26.12 37.81 64.15 31.16 18.58 58.53 53.86 12.03 26.96 6.01 14.89 21.31 90.04 10.90 45.40 61.79 2.76 32.91 .51.73 11.76 40.44 79.09 115.72 3.84 14.71 4.26 4.36 66.55 54. 20 28.91 5. 71 19.37 22.85 102.06 22.06 59.78 22.61 i ' '37.' 4S" 29.78 5.24 157, 193 2,375 615 Bent 30,000 407, 065 118,318 62,000 289,678 34, 127 3,397 23,036 4,900 <7,035 495 Clear Creek 43, 072 29,565 19,686 13, 370 3,200 9,650 17,300 1,000 8,000 6,400 99, 000 78, 468 164,240 26,830 91,540 68, 703 94, 822 18,000 120,985 418, 170 49, 891 800 7,000 40, 121 10.92 21.44 7.69 30.82 27.11 63.30 5.99 32.48 19.69 "23.62' 47.48 19.95 66.23 16.79 194.52 5.15 28.72 12.87 1.76 47.77 22.71 29.82 6.38 0.14 2.43 4.97 '"'i.'ii' 14.13 0.06 6.26 ■"26." 66" 2.40 3.40 81.99 2.66 33.33 "2i.'66" 14.93 2.72 7,062 9,114 4,860 Custer Delta Dolores Douglas Eagle Fi Paso 12,474 25,000 6, 658 9,650 11,000 1,462,759 2,931 6,077 1,062 3,600 3,142 2,864 112,300 104 29,639 < 31,602 Elbert 3,351 427, 257 46, 731 60,381 71,200 27,300 20,000 216, 274 212, 603 117,029 40, 000 73, 176 167,679 35, 416 242,663 16, 000 4,3.59 263, 160 332, 991 1 289, 575 < 16, 636 6,107 134, 085 1,000 28,000 121,922 10, 951 226, 789 6,864 769 41, 343 24, 044 27, 260 9,000 11,200 10,000 2,500 2,500 45, 600 i66,406' 5,526 Uinsdale Huerfano Jefferson < 1,609 8,697 63,088 9,478 593 1,402 305,273 265, 242 213, 246 23,315 351,898 13, .300 7,318 l-ake Larimer 18,732 12,660 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those "cities, towns, villages, and boroughs" shown m Division A of Table 86 which had a population of 8,000 or over in 1900. ^ Organized since ISf 0. < Population is that reported at the Federal census of 1900. ■ » ^ ., 5 Debt included with that of the city of San Francisco, in column "cities, villages, townships, precincts, etc. PUBLIC INDEBTEDNESS. 349 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOE CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. CO LOK.VJJO— Continued. INDEUTEl )NESS LESS SI NKING FUND A.SSETS. 1. To Per cai)it 190-_' 1800 1880 11102 1800 1KS0 Estimated population, ,lune 1, 1902. Aggregate. or counties. Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc' School dis- tricts. 2 S788,479 489 30, 304 327,514 59, 537 35,201 220, 370 39,869 306,366 435,013 1,015 32,. 530 549, 088 ,56,468 1,919.1.54 41,301 281,392 24, 700 29,010 188,779 210,931 14,178 98, 694 1,009,-585 32,500 262, 849 16,022 8189,074 489 26, 570 64,086 38, 109 28, 258 147, 473 13, 318 57,089 393, 742 1,015 28, 000 417, 421 26, 005 534,614 40,878 226, 541 15, 600 21,110 148, 385 • 133,215 4,663 68,934 17,263 15,500 39, 760 6,522 S489,605 $109,800 S311,355 5, .043 10, 702 80,318 $116,950 .$34.63 0.,50 9.08 31.89 31.12 10.46 47.42 11.07 23.59 99.43 0.35 23.73 82.72 13.69 54.77 23.10 68.97 6.30 7.32 75.63 35.92 15.63 33.89 34.81 31.58 14.75 10.30 SIS. 09 7.32 3.49 S13. 14 22,768 974 2, 2.34 176,298 3,428 2, 468 54, 605 3, 551 178,377 #6,741 1,.500 87, 130 18, 000 4,475 18, 292 23,000 70, 900 14,. 530 3,336 18.85 ! 28.17 55. SI) 18.43 9.47 1 r,n. so 0. 40 8.09 3.35 10,269 < 1,913 43,071 222, 079 29, .500 39,685 331,110 28, 719 569 3.55,643 57,9,57 773, 684 41,000 75,200 17,143 97, 301 180, 909 114,338 9,495 98, 438 3,364 4,647 3,002 12,988 1,075 13,300 4,375 Park 2,888 Phillips 330 99,667 30, 463 1,384,540 423 38, 451 4,200 32,000 0.22 39.83 29.43 1,371 Pitkin 6,638 74.5," 760' 4,126 24.57 1 97.91 34.17 35,040 1,788 ie, 400 9,100 7,900 75,067 24,467 8,765 50, 000 21.79 7.24 29.37 115.08 39.30 7.34 51.65 38.61 174.76 4.44 46.00 "'"2.'92' < 4, 080 3,919 Saguache 3,961 40,394 32,216 5,015 25, 760 992, 322 12,500 137, 189 9,500 2,496 San Miguel 45,500 4,. 500 4,000 5,873 Sedgwick 907 15, 950 2,912 Tellers < 29, 002 4,. 500 85, 900 14,500 119,672 27,471 6.30 10.20 i 3.49 10. 58 1,029 Weld 19, 700 17, 822 1,555 C'ONXKCTICUT. The state . Fairfield Hartford Litchfield Middlesex New Haven New London Tolland Windham $30,209,871 $437,000 $27, .556, 404 $2,216,467 $19,963,278 $17,034,061 i $32.11 $26.75 .«27. 36 5, 470, 824 8,218,781 1,006,908 1, 315, 630 9,415,971 3,029,695 678, 116 1,073,946 75,000 168,000 5,086,687 7,4.50,403 980, 428 1,294,779 8,235,606 2,883,134 642, 121 983, 246 309, 137 600,378 26,480 20, 851 1,045,365 144, 061 19, 495 50, 700 3, 878, 947 5, 134, 504 720, 160 2, 067, 768 4, 520, 226 2,727,416 350, 042 564,215 2,3.56,139 5, 1.52, 748 8.32,601 2, 295, 794 3, 4.50, 713 2,365,862 340, 833 2.39, .371 28.64 40.06 15.33 31.17 33.49 36.08 27.78 22.75 25.85 34.89 13.45 .52.32 21.62 35.59 13.96 12.49 21.03 41.10 16.00 64.61 135,000 2,500 16,500 40,000 22.05 32.34 14.14 5.46 940, 852 191,027 205, 140 65,698 42, 208 281, 185 83,982 24,411 47, 201 DELAWARE. The state $3,382,542 $790, 942 82,589,125 82,475 $2,031,511 $1,465,835 S17.99 .S12.()6 $10.00 1 87, 983 Kent.. 1,57, 187 3,064,018 161,337 70,000 665,011 5.5,931 86,324 2., 398, 301 104, 600 863 706 906 92,111 1,921.400 18,000 40, 358 1 , 402, 820 22, 657 4.79 27.31 3.75 2. .82 19.77 0.47 1.23 18.05 0.63 32, 7S2 Newcastle 112,200 43,001 The district - $14,540,191 DISTRICT OF COLUM15IA. 814.640,191 9,781,050 $22,498,323 $50. 42 1 $85 86 '$126. 66 The state $4,214,306 Alachua , . . . 71 533 Baker 2,478 47,177 Brevard 17,107 Calhoun 5,193 24, 497 2,478 30, 183 12,387 6, 193 FLORIDA. .$825,033 $3,389,273 47,036 16,994 4,720 $1,144,706 , $1,491,629 '] 24, 177 6,468 14,675 2,235 [ 36,813 2,700 800 2,800 1,000 0.96 1. 33 $7. 52 82, 92 1 $6. 53 2.17 0.58 4.16 2.83 1.05 1.94 1.95 2.24 1.17 0.13 1.89 0. 63 560,102 32,950 4,262 11,354 6,043 5,397 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those "cities, towns, villages, and boroughs" shown in Division A of Table 86 which had a population of 8,000 or over in 1900. 3 Organized since 1890. ' Population is that reported at the Federal census of 1900. 350 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. TLORIDA— Co'htinued. Citrus Clay Columbia. Dade De Soto... Duval Escambia, rranklin. . Gadsden.. . Hamilton. Hernando . Hillsboro.. Holmes Jackson. . . Jefferson. . Lafayette . Lake Lee Leon Levy Liberty.. Madison. Manatee. Marion. . Monroe. . Nassau. Orange. Osceola. Pasco . . . Polk.... Putnam. . . . St. John Santa Rosa. Sumter Suwanee Taylor : Volusia Wakulla Walton Washington. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. ,'Vggregate. S7,574 830 33,567 12,090 12,914 1,827,378 289,389 7,530 488 9,686 6,126 651,768 8,143 14,701 41,106 S04 104 4,ill6 22,867 17,337 1.441 .3.5,748 10,058 76.089 464,077 90,714 116,079 35,. 507 225 45,673 44,641 110,981 7,993 1,927 357 11,972 .7,1,(151 1,063 1 , 596 1,308 01 coimties. Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.i School dis- tricts.' S7,574 830 14,180 1,990 8,979 462,998 26,870 7,530 488 2,611 630 23,838 8,143 4,701 28,677 819,387 10, 100 3,935 1,374,382 262,519 1890 .82,238 25,000 1,000 1,919 235,000 272,000 5,000 7,075 ;::::»::::;;: 980 5,400 140, 300 5 496 627,930 10 000 7,000 75, 100 12 429 1880 51,200 2,809 1,005 290,866 768,954 2,400 3,231 1,000 Per capita. 1902 780 25,825 106,000 SI. 21 0.15 1.84 2.09 1.32 , 42.49 9.67 1..57 \ 0.03 0.87 1.61 15. 45 0.98 0. .59 2.75 0.15 0.01 1.43 1.17 1.95 8.77 13.47 1.51 "6.12 2. LS 9.39 0.40 : 4.77 0.65 13.30 1.77 0.53 4. 1'i9 0.09 0. 4j 0. IK 0.30 $0.43 SO. 42 1.94 0.29 1.16 3.91 0.39 14.97 63. 26 1.34 0.27 0. 15 0.36 1.80 6.60 4.45 1.20 0.44 5.07 0.39 1.25 5.05 4.55 2. 78 0. 86 j 9.79 0.04 6.79 4.10 1.72 0.33 6.91 0.14 1.65 0.64 0.79 0.51 "6." is Estimated population, June 1, 1902. 6,251 5,575 18,222 5,773 43,005 29,938 4,788 1,5,781 11,098 3,798 42,174 8,268 24,756 14,970 5,361 7,485 3,427 19,487 8,873 2,908 15,729 6,209 25,332 19,193 10,197 311,374 3,514 6,072 14,629 11,463 9,899 10,896 5,933 15,937 4,619 10,836 5,149 10,515 10,856 The state . Appling.. Baker.. . Baldwin. Jianks. . . Bartow. . Berrien. Bibb.... Brooks. Bryan. . Bulloch. Burke. . . . Butts (.'alhoun. . Camden. . CamphcU. C-toos.i.. riiiirltoii. Ch;itlvim. 1,409,; 1 , 757 3,000 25,000 4,S 2,S0 4 s:i3 ',S il'.'tt IS .500 .4 (11)11 It (1(10 Gi:<)I!(iI.V. S12,.37S,313 7,941 36,"36('>' 41, .SOU 46,724 5 4,000 4,,S33 711,913 IS,. 500 2,. 500 10,172 2,. 500 3,. 500 113,000 i 3,238,771 4S,32S 350 534,744 I 1,000 j 700 l,(i00 47,365 50,000 1 , 500 l,(iOO S.5 ,S5 ' .?.5 35 86. 31 0. 74 0. 44 3.01 "'3."3l' 0.04 6.22 3. 43 ""2;3i'' 0.23 14.56 ! 0.95 0. OS 0.77 0.07 0.13 0. 13 0. 32 4,500 ,. 954 I 900 i 3,425,01)0 0.06 0.20 0.42 7(i 07 2,292,127 13,068 6,816 18,400 10,941 20,865 21,190 .52,092 19,532 6,242 22,911 30,496 13,2.53 9,442 7,967 9,598 27,432 5,901 3,644 73,938 5.908 1 (n..|ii<1in<' (lcl>l of all minor civil .hvisioiis except school districts reported in-column "school districts." ' Iricliulm!^ all school district d(!bt c.vcc[ii thii(, o[ llu..sc "cities, towns, villages, and boroughs" shown m Division .V of TaoleSO which had a population of 8,000 over ill ri(l(7. i I'.jliiilaliiiii IS that reported at th'' F.-d.Tal census of 1900. I Not re|..irte(l. : iCxee^s of siiikinK fund ijssets over debt. PUBLIC INDEBTEDNESS. 351 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880~Continued. GEORGIA— Continued. Chattooga . Cherokee . . Clarke. Clay.... Clayton. Clinch Cobb Coffee Colquitt . . Columbia. Coweta.. . Crawford. Dade Dawson. . Decatur. . Delcalb Dodge Dooly Dougherty. Douglas. , . . Early: Echols . . .. Effingham. Elbert Emanuel. . Fannin. . . Fayette . . Floyd Forsyth . . Franklin . Fulton... Gilmer. . . Glascock. Glynn Gordon . . . Greene Gwinnett Habersham. Hall Hancock Haralson. Harris Hart Heard Henry INDEBTEDNES.S LESS SINKING FUND ASSETS. .\ggregatc. .?:127,000 22,000 Of counties. Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, otr.'- Pchool dis- tricts.! S32,000 S295,000 I 22,00'0 19,'.t.W 4,11.50 4,000 1,800 83,400 900 39,000 8,800 27,900 53,000 169,000 33,000 18,000 425 67,500 351,221 2,814 3,000 3,088,837 4,000 19 384, 405 12,203 27,700 4,600 ir),900 42,200 30,000 3,000 11,146 25,000 7,300 2,648 17,068 4,950 4,000 1,800 8,200 CT 900 6,300 1,000 25,000 18,000 1,200 3122,000 16,000 130 1,600 16,217 8,500 39,000 2,500 27,900 52,000 144,000 15,000 18,000 24,000 18,000 4,000 425 29,000 57,121 2,814 816 14,500 1,270 363,900 62,862 19 60,200 3,000 3,025,975 4,000 11,146 25,000 7,300 2,417 324,205 12,203 21,000 4.1)00 15,900 142,200 14,000' 3,000 1880 $149,650 266' 11,400 11,300 1,054 '327,"666' 2,180,100 775 Per capita. 1H80 .?.s. 03 2.05 0.79 0.29 0.26 0.17 3.27 0.17 1.24 0.40 1.93 1.88 12.09 3.69 1.14 0.02 0.07 0.02 '6.' 44' 1.32 1.47 0,51 05 3.28 0.15 0.94 625 92,200 3,000 2,300 ; 25,300 10.31 0.24 1 0. Hi 24. 93 (1.38 l<: 21 i 52 0. .W l.llS 0.17 1. 13 6.68 1.62 I 0,15 12.82 0.87 44.37 0.09 8. 83 ! 14. 12 Estimated population, .June 1, 1902. 13,302 15,209 18,212 8,718 9,858 9,148 25, 140 17,307 15, 404 10,527 25,506 10,578 4,3.52 5,408 31,355 21,896 14,479 28,251 13,973 8,935 15,836 3,235 8,882 20,599 22,595 11,712 10,392 34,056 11,630 18,306 123,904 10, 422 4,676 14, 497 14,391 16,440 26,723 14,010 21,294 18,503 12,044 18,251 15,214 11,501 19,078 22,847 15,111 25,011 15,263 18,412 12, 465 13,488 28, .340 10, 598 13, 135 7, 3.58 21.022 7,547 10,008 6, 551 14, 275 13,664 10, 550 23.869 6,727 1 Including debt of all minor civil divisions except scliool districts reported in column " scliool districts." 2 Including all school district debt except that 01 those "cities, towns, villages, and boroughs'' shown in Division .V ol Table 86 which had a population of 8,000 or over in 1900. 3 No report for 1902; no debt in 1901. ^ Less than 1 cent. 0.32 ! 0.05 5.11 0.17 0.26 1.65 0. 25 O.lil 1.64 0.63 0. 14 Houston ' lS.,"i!J4 45,:i.-),s 27,200 4,427 8,1100 LS,.594 45 95s 0. M 3.04 1.09 0.29 0.47 1. S3 Jackson 27,200 12,800 70 300 0.67 0.01 . 0.02 Jasper 4,427 8,600 1 3,639 19,134 ' Laurens Lee 81,960 500 15,000 66,960 500 '1 20,0110 800 i,"666" 2. '^9 11 05 1..15 0,09 0.69" 1 1,200 1, 200 4,000 0. 16 4.40 0. 2.S 0. .55 2. :;i 1.57 II. 66 1. 45 """o.'ii' 0. 6.". II. 19 62 94,300 ' Lumpkin McDu/lie 2,100 ^ 5.466 2,100 5,466 1,200 4,210 6, 500 .33,000 1 21,. 500 ! 7,000 34, .WU 5, 000 21,500 2.1, 000 7,000 ].... 3, .500 11. 4-. 34, 500 Miller 352 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOK CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. GEORGIA— Continued. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. COUNTY. 1902 1890 1880 1902 1890 1880 Estimated population, June 1, 1902. Aggregate. Ot counties. Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.i School dis- tricts.2 S275 SO. 04 '"'o.'ro' 6,875 Mitchell >5,000 67,893 S5,000 32,200 S14,000 6,200 SO. ,32 3.23 $1.28 0.32 16, .539 $35, 693 13, 100 20, 992 17, 781 37,600 10, 600 27,000 2,000 13,293 1,000 540,800 9,000 2.38 0.12 0.95 0.12 27.99 0.66 "'6.' 23' 15, 767 8,656 500, 500 45, 050 13,2.33 12, 250 3,232 500,500 28,000 4,733 480,000 39,042 11,000 20,000 16. .54 2.62 1.61 0.68 0.26 17.29 2.73 1.43 1.18 30, 261 17, 050 8,500 12, 2,50 2,766 17, 218 8,780 3,500 18,067 <66 13, 173 6,000 0.61 8,733 8,444 Pike 7,400 0.47 0.57 0.09 19, 253 Polk 73,046 15, 000 29, 600 200 10, 705 5,000 1,000 200 62,341 10, 000 28,600 7, ,500 5, 700 4,900 3.96 0.79 2. 25 0.04 0.50 0..34 0.33 18,438 18, 876 8,082 1,250 13,154 Quitman 4,747 6,421 49,000 2, 024, ,329 6,800 154 11.200 68,849 22, 700 1.39,000 11,000 22, 000 3,000 5,700 19, 000 25, 000 63,972 7,200 85, 120 30,000 1,000 56,629 6,800 48,000 1,967,700 IS, HI 1,744,010 1,075 1,959,519 2.85 36. 51 0.89 0.03 0.55 3.72 1.43 5.14 0.92 2.74 0.13 0.57 1.73 1.25 2.00 1.47 3.45 3.40 1.19 38. 59 0.08 56.53 17, 163 56,442 Rorkdale 7,655 5,511 154 9,000 65,000 22, 700 1.39,000 400 "'i.bi' 3.28 """5." 76' 2,200 13,849 15, 070 43, 000 20, 218 71, 700 18,619 16,890 27,034 11, 985 60,000 2.71 10,600 22,000 8, 036 Tattnall 3,000 .5,700 19,000 3,000 62,000 • 22, 463 ■300 1,200 0.03 0.14 10, 082 11,006 22,000 1,972 7,200 9,520 30,000 150 17,000 425 0.01 0.66 0.04 19,927 32, 059 4 884 Troup - Twiggs 75,600 7,'000 16, 6.50 3,000 0.34 0.81 0.34 24,658 8, .820 8,627 13,966 16, 137 21,6.38 Upson Walker 20, 986 4,986 16,000 1.50 13,990 108, .363 4,490 8,267 9,500 100,096 100 310 0.65 7.36 O.OI 0.04 "6.' ,36' Ware l,.5O0 14 751 11 .566 Washington Wayne 42, .500 10, 831 12,000 30, 500 10,831 1.47 1.10 28,824 Q 841 6,802 5,804 14 827 White 800 21, 500 0.15 1.81 .37,894 21,000 42, 000 (') 37, 894 21,000 42, 000 45, 900 2. 56 1.79 1.96 3.65 11,721 150 0.01 11 572 Worth 10, 000 10, 000 0.49 20, .388 1 IDAHO. Ada Alturas^. , . Bannnck e. . Bear Lake. Bingham. - .^3, 5.59, 649 .418, .338 222, 774 198,672 I, .'.3.4011 Sl 2i3.:iri0 ll 164, 764 23. 600 62, 708 S65S, 664 248, 887 "i6,'52i' "4.5,273 70, 926 17,. 387 29, 900 105, .385 51,375,840 57.442 385, 695 18, 6.38 145, 000 .5146,938 ?20. IS .S16.30 S4. 51 42, 603 48,000 1,580 46.94 ie.os 7.37 1 20.42 6.86 146.71 3.08 10.68 9.11 28. .36 0.. 176,416 < 11, 559 •111,702 7.249 < 10,447 1 Including debt of all minor civil divisions except school districts reported in column "school districts." = Includmg all school district debt except that of those " cities, towns, villages, and boroughs " shown in Division A of Table 86 which liad a population of 8,000 or over in 1900. a No report for 1902; no debt in 1901. '' Population is that reported :it the I^'ederal census of 1900. ^ Annexed to other counties since 1890. « Organized since 1890. PUBLIC INDEBTEDNESS. 353 Table 74 ^TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. IDAHO— Continued. INDEBTEDNESS LESS SINKING FUND A.SSETS. Total. Per capita. ' 1902 1890 1880 1902 1890 1880 Estimated population, June 1, 1902. Aggregate. Of counties. ( >i minor civil divisions. Citle.^i, vil- lages, town- ships, pre- cincts, etc.i School dis- tricts. 2 $2,';2, 349 104, .549 119,061 27, 089 70, 852 172,017 138.384 48, 215 220. 702 164,774 63,845 291,689 $252,349 104,549 32, 961 27,089 63,852 160,752 109, 562 34,295 199,645 32,884 45,845 286,689 $51.60 24.09 15.88 6.59 35.02 72.58 10.79 4.66 19.30 11.52 18.63 163. 50 <4,900 $32, 269 S9.66 4,340 Canyon 3 . 144,000 $42, 100 <7,497 38, 218 78, 741 660 $10,090 12.16 36.19 0.35 $7.69 4,113 7,000 11,000 28, 822 11,220 18,750 49, 776 18,000 5,000 2,023 265 2, 370 < 12, 821 Idaho 2.700 2,407 82, 114 11,532 61,366 79,207 52, ,843 15,452 3.90 14.94 8.63 27.69 7.61 2.40 10, 355 11,438 14,307 Lemhi 5,351 <3,446 < 1,784 29,696 89,762 409 21,000 2,34, 143 39, 219 7.12 31.53 0.06 10.39 43.50 10.22 Nez Perce . . 326,826 28,061 82,611 363, 107 77,494 146, 118 28,061 81, 786 309,961 28, 294 150,497 30,211 19,957 20.52 3.00 19.86 27. .S8 10.34 5.03 15, 928 9,355 825 27, 146 9,200 4,160 26,000 40,000 3,905 13,264 7,492 ILLINOIS. The state . Adams Alexander. Bond Boone Brown Bureau Calhoun €arroll Cass Champaign. Christian. ■Clark Clay Clinton. . . ■Coles Cook Crawford Cumberland , Dekalb Dewitt Douglas . . . Dupage Edgar Edwards. . . Effingham . Eayette . . Pord Franklin. Fulton... Gallatin.. ■Greene . Grundy... Hamilton . Hancock. . Hardin... $78,559,937 1,058,403 225,267 53, 909 58,820 31,691 166,234 10,299 71,948 137,416 423,212 240,9.39 93,280 53, 606 56,760 504, 357 57,291,322 122,350 37,626 127, 498 87,958 252,907 132,654 240,244 3,002 30,338 60,691 157,880 54, 134 294, 128 206,682 55, 492 64,432 300, 240 ,62,912 1,640 $7,413,795 33,654 86,000 14,781 "'9,051' 4,086 14,500 28,041 36,277 14,275 15,916 17,000 82,004 3,148,701 90,000 13,872 6,730 14,624 63,381 2 22 15,019 81,000 44, 394 39,806 162,257 118 10,000 228,000 227 1,097 $67,375,110 1,020,710 134, 267 18, 228 27,620 12,840 « 138,084 413 16,898 123,876 350,241 ' 196,256 71,506 32, 940 19,100 401,221 52,478,398 23,000 29,801 74,998 63,069 225, 194 76,330 142,743 1,.500 25,668 29,271 8 73,330 6,075 197,681 37,075 41,524 38,7.50 9 70,. 500 25,046 $3,771,032 4,130 5,000 20,900 31,200 28,150 5,800 41,550 13,540 44,930 8,408 7,600 4,760 20,680 21, 132 1,864,223 9,350 7,726 52,500 11,027 20,983 41,800 34, 120 1,600 4,660 16,401 23,650 3,665 56,641 7,350 13,860 16, 682 1,740 27,640 643 1,666,742 1,725,408 262, 219 27,650 2,600 5,690 124,986 4,125 51,928 151,290 409, 170 200,381 292, .583 101,873 43,260 348,643 19,387,637 194,315 65,236 52,. 500 333,760 109, 180 37,000 185,136 14,376 106, .560 40, .577 271,483 22,486 183, .567 329, 100 34,717 38,8.50 25.180 181 ; 720 1,.300 $44,942,422 2,269,114 386,380 44,183 747 77,940 104,110 3,484 8,413 236,636 388,673 213,417 221,428 233, 710 44,075 313,200 19,880,913 222,886 30,343 42,006 414, 778 188,575 42,750 216,430 3,420 61,188 11,337 260,634 180,705 272,025 377,000 26,600 50, 775 10 237,948 388,518 3,640 315. 65 $10. 63 $14. 60 16.64 27.88 38.37 11.29 16.23 26.09 3.29 1.90 2.97 3.68 0.21 0.08 2.76 0.48 6.98 3.93 3.57 3.14 1.12 0.64 0.47 3.77 2.83 0.50 7.86 9.48 16.26 8.69 9.71 9.51 1 7.26 6.56 7.56 3.81 13.36 10.11 2.87 6.07 14.43 2.80 2.48 2.36 14 43 11.69 11.68 29.11 16.27 32.72 6.23 11.24 13.76 2.31 4 22 2.21 3.90 1.94 1.57 4.54 19.62 24 38 13.05 8.18 11.90 4.62 1.84 2.23 8.41 6.91 8.46 0.20 1.52 0.40 1.47 5.45 3.23 2.09 1.74 0.49 8.48 16. 04 17.26 2.68 1.31 11". 20 6.28 3.79 6.80 12.00 22.04 29.31 2.38 1.46 1.16 2.60 1.85 3.03 14. .52 1.41 14 24 l.(;4 5.70 10.99 0.22 0.18 0.60 68,092 19,948 16,384 16,509 11, 479 42,332 9,171 19,091 17,474 48,714 33,242 24,469 20,109 20,306 34,056 1,968,096 19,632 16,280 32,694 19,364 19,383 29,326 28,571 10,525 20,687 20,005 18,823 20,183 46,819 16,016 23,324 24,758 20,677 32,277 7,490 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those "cities, towns, villages, and boroughs " shown in Division A of Table S8 which had a population of 8,000 or over in 1900. 3 Organized since 1890. * Population is that reported at the Federal census of 1900. 5 Annexed to other counties since 1890. 8 Includes total debt of Mineral Marsh Special and Green River Special drainage districts, located in Bureau, Henrv, and Whiteside counties. ' Includes total debt of Union drainage district No. 2, located in Christian and Montgomery counties. 8 Includes total debt of Vermilion Special drainage district, located in Ford, Iroquois, and Livingston counties. ' Includes total debt of Haw Creek Special drainage district, located in Hamilton and White counties. M Of this amount, 8200,000, declared illegal in 1888 by the supreme court of the state, is not included in the debt lor 1890 932—07- -23 354 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AMD PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, ANB 1880— Continued. ILLINOIS— Continued. Henderson . Heniy Iroquois Jackson Jasper Jefferson Jersey Jo Daviess. Johnson Kane Kankakee . Kendall... Knox La ke Lasaile Lawrence Lee Livingston. . Logan McD enough . McHenry McLean Macon Macoupin Madison Marion . . . Marshall. Mason Massac. . . Menard . . Mercer Monroe Montgomery . Morgan ". .. Moultrie Ogle... Peoria. Pern^.. Piatt.. Pike . . . Pope Pulaski Putnam . . . Randolph. Richland . . Rock Island . St. Clair Saline Sangamon . . . Schuyler Scott Shelby Stark Stephenson . Tazewell INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. 190 Estimated population, June], 1902. Of minor civil divisions. 1890 1880 1902 1890 1880 Aggregate. Of counties. Cities, vil- lagfis, town- s flips, pre- cincts, etc.i School dis- tricts.! S9,S50 88,200 3200,013 ■1138,568 157,042 37,828 $1,650 67,150 37,825 28,710 3,315 $33,757 161,100 84,993 108,712 158,985 856,523 194,758 168,919 168,879 170,096 80.89 6.45 4. 59 7.70 3.18 83.42 4.53 2.42 3.91 8.74 85.27 5.32 , 4.76 7.50 11.72; 11,028 2li7,lli3 41,391 177,044 270,189 li.j,434 I S651 84, 437 24,291 38,584 35,083 20,554 127,294 42,027 lis, 397 29,n31 1,002,742 72,182 4,294 7,355 20,000 92,441 50,540 26,233 44,912 1,831 851,851 4,, 572 11,500 16,130 8,000 58,450 127,935 49,445 112,333 58,981 438,500 131,668 67,491 267,753 106,500 192,327 4.35 2.88 2.80 1.89 12.30 6.66 3.34 4.48 3.93 6.74 6.37 4.34 9. 73 8.07 4.28 29,241 14,572 24,419 16,797 81,, 5.37 305,565 36,409 170,418 243,2.54 513,549 53,000 9 192 = 233,710 26,950 167,210 199,687 450,942 18,855 10,4.50 3,016 43,. 567 62,400 267, 103 20,222 127,887 34,032 201,265 469,978 130,858 66,629 8,315 475,931 7.87 3.21 3.82 6. 65 5.76 9.30 1.67 3.30 1.40 2.49 18.76 10.00 1.74 1 0.39 6. 76 38,838 11,339 44,.5S4 36,558 207 89, 171 57,701 186,865 « 49, 050 146,130 112,703 7,565 40,440 89, 130 12, 300 27,292 28,999 336,810 186,246 400,076 102, 125 10,747 186,913 271,233 447,383 174,651 3.86 10.85 3.23 5.40 5.06 1.97 12. 86 4.84 15.70 3.72 0.79 6.80 7.05 17.87 6.24 16,889 332,305 13S, 180 105,666 30,636 42,751 l."iS 430 29,318 144,771 4,776 28,602 S6 473 65,313 503,380 154,052 33,309 203,487 21,160 32,405 47,643 7,500 71,750 64,250 413,840 249,109 1,238,230 229,583 63,778 738,370 355,361 X, 199,460 ■501,076 5.80 12. 48 4. 14 2. 46 6.57 6.54 30.66 4.45 2. .56 12.29 11.59 31.82 10.00 30, 489 X74,935 262, 223 .532, 159 278,570 339, 150 60, 528 491,350 3,333 68,805 45,187 42,632 67,326 102,415 58, 8.58 26,804 114,400 41,100 29,500 51,817 56,. 528 4,354 70,700 15,000 21,098 2.330 22,450 24,700 6,100 23,553 44,260 225,671 58,475 36, 100 1,948 149,700 251,928 16,615 97,850 3.23 3.48 1.51 8.49 2.82 0.97 3.24 14. 05 5.17 2.75 0.08 9.94 15.51 1.59 7.51 31,668 16,914 17,775 19,000 20,000 13,470 14,680 .52,421 131,015 62, ,508 492,911 48, 120 21,000 107,315' 78 100,700 404 16,941 17,750 '27,230 3.54,594 39,816 14,480 5,950 35,200 37,617 7,900 71,439 104,080 108,297 463,487 277,050 135,793 113,217 174,608 407,171 371,913 2.46 9.34 2.02 13.89 3.13 3.85 8.04 3.61 14.20 19.13 6.96 8.27 6 22 12.92 27. 15 21,426 14,027 31,002 36,480 15,372 149,166 114,635 944,959 15,2.50 72,475 9,322 34,630 28,100 17,000 44,395 9,751 94,006 1,308,835 8 220,640 233,414 179,403 101,248 1,281,821 211,209 99,266 509,180 5.11 11.48 7.18 6.81 0.71 3.27 18.60 12.69 13.68 5.79 3.38 23.16 13.19 6.37 16.09 29,213 1,059,059 145, 765 121,414 22, .503 86,000 ll.'3,515 4,544 3,430 92,263 20,290 17,834 31,715 33,719 73, 186 4,587 120, 319 44,611 12,190 42,000 20,000 19, 467 1,800 25, 138 34, SSI 1,.529 11,719 2,787 33,400 1,730 15,669 85,061 30,200 90,385 200, 166 33,350 95,089 68,000 226,760 202,510 2.50 4.82 1 0.97 4.21 2.68 1.12 7.49 6.38 3.61 13. 33 2.52 10.00 12.24 8.83 13.03 13,499 16, 194 4,750 61,781 8,000 28,591 16,666 737,1.54 1,245,738 181, .597 1,405,295 81,768 63,000 2,176 174,000 245,365 60,685 9 059,765 1,217,467 535 1,130,970 8,483 14,389 26,095 7,062 28,960 12,700 376,983 960,600 203,218 1,234,427 83,275 400,326 731,104 222,4-10 1,110.9.59 105,328 12.73 13. 73 8.20 19.07 5.06 8.99 14.43 10.51 20.17 5.20 10.45 11.83 13.96 21.00 6.48 57,915 90,706 22, 153 73,673 16,163 26,924 277,734 81,285 1 84, 020 374,692 6,233 39,692 32^866' 154,000 1,391 226,094 71,000 147,470 204,942 19,300 11,948 10,285 3,750 15,750 2,525 296,446 216,500 92,9.50 502, 396 15,3.50 216,831 216,325 80,220 588,721 2.57 8. 59 7.95 .5.16 11.03 0. 25 9. 50 21.69 2.97 17.00 1.43 7.16 19.30 2.51 19.84 10,485 32,314 10,226 35,663 33,955 39,815 298,466 11,180 131,6.57 42,785 27,500 5,666 2,002 4,165 271,575 1,838 75,3.57 2,500 8,1.50 21,225 7,340 56,200 10,250 86,416 407,873 89,678 247,209 204,101 72,. 569 161,558 161,820 404,913 230,886 1.74 4.34 0.88 5.59 2.19 1 4.01 8.17 1 7.56 1 11.62 1 10. 60 4.01 3.88 15.27 17.66 1 10. 94 22,822 68,781 12,727 23,639 36,035 19,678 Union Vermilion Wabash Warren Washington 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those " cities, towns, villages, and boroughs sho-wn m Division .V of Table 86 which had a population of 8,000 or over in 1900. ,.^.,.,.ii,,,j.-ij, jt> 3 Exclusive of debt of Mineral Marsh Special drainage district, for which the total debt is included under Bureau county. ■1 Includes total delit of Little Beaver Special drainage district, located in Iroquois and Kankakee counties; but does not include debt of Vermilion Special drain- age district, for which the total debt is included under Ford county. ,,,^^,,,^^..,,, ,, ' Exclusive of debt of Little Beaver Special drainage district, for which the total debt is meluded under Iroquois county. 6 Exclusive of debt of Vermilion Special drainage district, for which the total debt is included under lord county. ' Exclusive of debt of Union drainage district No. 2, for which the total debt is included under Christian county. 8 Of this amount, $197, OOf) was in litigation. , . t, i t i j ^ ii^vt ■ i *• Includes total debt of Meredosia drainage and levee district, located in Rock Island and Whiteside counties. PUBLIC INDEBTEDNESS. 355 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. ILLINOIS— Continued. ' INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. COUNTY. 1903 1890 1880 1902 1890 1880 Estimated population, June 1, 1902. Aggregate. Of coimtics. Of minor civil divisions. Cities, vil- lages, town- .ships, pre- cincts, etc.i School dis- tricts. 2 Wayne •817,060 249,342 109,036 584,395 112,309 480,056 20,200 $12,347 n3,600 < 46,911 554,016 6,925 470,456 5,000 U, 713 8,. 550 62,125 16,786 22,716 9,600 15,200 5227,372 291,325 75, 166 211,460 125,774 236,520 54,367 S311,009 306,702 145,362 69,7.57 110,949 493,131 166,530 SO. 60 9.79 3.07 7. .56 .3.88 9.71 0.92 S9.55 11.65 2.44 3.41 5.66 5.92 2.54 $14.61 13.28 4.71 1.31 5.74 16.17 7.70 28,390 White 8227,192 25,462 Whiteside 35,482 Will 13,593 82,668 77,31.S 28,910 49,427 Woodford 21,900 IXDIAN TERRITORY. [There is no county organization, "but the territory is divided into nations and reservations.] 8853,103 •51.50,567 .S702,636 $2.21 434, 436 12,202 .334,066 160,713 297,061 49, 061 3,024 12,095 86, .387 9,178 321,971 160,713 210,674 0.12 2.40 1.61 7.30 12.96 = 101,764 5 139,260 Choetaw nation. '99,781 6 40,674 49,061 '3,788 INDIANA. Thestate .$31,91.1,164 I $13,048,053 318,866,111 .... Adams Allen Bartholomew. Benton Blaclcford Boone. . Brown. CarroU. Cass Clark... Clay Clinton . . . Crawford. Daviess.. . Dearborn. Decatur... Dekalb..-. Delaware. Dubois Elkhart... Fa.yette--. Floyd.... Fountain . Franklin . . Fulton Gibson Grant . Greene Hamilton . Hancock.. Harrison Hendricks . . . Henry Howard Huntington . 376,995 1,664,940 210, 960 91,069 2S7, 455 126,211 28, 669 151,338 601,563 572, 732 461,033 87, 764 61,380 27-1, 906 147,119 295, 718 128, 166 406,916 21,488 309, 921 86,266 445, 260 129,760 19,276 191, 991 146,460 844, 928 363, 246 117, 179 336, 943 99, 2:!S 65, 664 122, 069 208, ,386 348, 966 260, 127 687,711 119,841 47,050 143.1.50 20, 000 28, 394 92,612 220, 380 105,398 317, 398 259 45,111 146, 308 29, 372 235,699 682 114,066 78, 352 39, 000 119,218 20, 300 120,987 96, 624 199, 426 336,. 560 53, 079 242, 000 83, 137 13, .346 87,013 4,582 116,868 977, 229 91,119 44, 019 1-14, 306 106,211 276 61,726 381, LS3 467, 334 113,635 87,495 16, 269 128, .598 117, 747 60, 119 127, 583 292, ,8.50 21, 488 231,669 46, 266- 326, 012 109, 460 19. 276 71,004 •19, 836 645, .502 27, 686 64, 100 94, 943 16, 098 52, 318 122, 069 121,373 344, 373 60, 385 823, 741 301, 8,83 116,057 43,993 178, 467 1,810 187,715 369, 789 388, 047 116, 604 71,679 31,870 117,449 111,708 69, 927 68, 662 178, 415 4, 492 118,500 66, 269 424, 848 137,350 100, ,581 25, 469 45,478 168,281 88,003 147, 260 76,244 99, 066 44,959 42, 100 147, 008 2S3, 702 68, 392 859, 290 162,774 55,989 42, 660 14, 600 13,500 136, 600 •531,997 276,442 93,405 28, 763 24, 786 42. 174 164, 687 42,500 96, 191 21,800 840, 547 6-i, 122 17, 613 390, 698 166, 603 31,764 20, 600 10,466 61,976 68. 175 132, 794 33,750 14, 7,33 41,955 6,068 78,017 48, 426 $12.36 87. 25 S6.75 16.65 2.99 3.80 20.9V 12.35 16.69 8. ,53 12.65 6.71 6.81 9.76 6.04 15.49 4.21 5.32 4.77 6.72 0.56 2.98 0.18 1.32 7.74 9.38 7.45 17.08 11.55 19.27 17. 81 12.82 9.66 13.16 3.79 3.61 1 3.09 2.62 1.23 4.69 2.29 2.01 8.97 4.48 1.96 6.70 4.78 6.17 15.11 3.63 2.16 4.93 2.82 4.71 7.60 5.92 0.96 1.06 0.22 62. .56 6.71 3.02 1.92 6.24 5.25 l.,55 14.72 14.42 16.89 6.95 7.02 7.74 1.21 6.48 1.58 10.91 1.52 1.43 4.70 1.82 0.46 14.24 5.. 34 2.62 12.37 3.61 2. .53 3.82 5.64 5.35 17.31 4.28 1.97 4.53 4.77 0.69 3.09 2.09 1.83 4.82 1.76 0.26 7.17 6.61 3.98 11.97 10.26 2.22 22,642 79, 387 24,740 13. 367 18, 56S 26, 271 9,611 19, 939 36,223 32, 161 35, 035- 28. 368 13,382 30, 662 21, 960 19, ,566 25, 991 53, 522- 20, 377 46, 222 13,669 30, 260 21, 824 15,992 17, 595 31, 135 69. 333 29,360 30, 672 19,461 21,886 21,260 25, 330 29,053 29, 153 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those "cities, towns, villages, and boroughs" shown in Division A of Table 86 which had a population of 8,000 or over in 1900. 3 Exclusive of debt of Haw Creek Special drainage district, for which the total debt is included under Hamilton county. * Exclusive of debt of Green River Special drainage district and Meredosia drainage and levee district, for which the total debt is included under Bureau and Rock Island counties, respeetively. 5 Population is that reported at the Federal census of 1900. 356 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. ' INDIANA— Continued. Jackson . . Jasper Jav Jefierson . Jennings . Johnson... Knox Kosciusko . Lagrange . . Lake Laporte.., Lawrence- Madison. . Marion. .. Marshall . . Martin Miarai.. Monroe Montf^omery . Morpan Newton . Noble... Ohio Orange. . Owen Parke. Perry. - Pike... Porter. Posey . Pulaski Putnam . . . Randolph . Ripley Rush St. Joseph . Scott Shelby Spencer Starke Steuben Sullivan Switzerland . Tippecanoe . . Tipton Union Vanderburg Vermilion t . Vigo Wabash Warren Warrick Washington. Wayne Wells White Whitley INDEBTEDNESS LESS SINKING FUND AS.SET.S, Total. 1902 Aggregate. 32,S8, 244 332 3.'i2, 248, 106, 596, 66, 24, 915, 5,332, 83, 117, 124 241 133, 81 39, 104, 127, 278, 130, 141 406: 190: 113, 29i 274, 1, 105, 99, 123, 181 212, .52, 466, 121 573, 293, 46, 2, &50, 68, 704, 151 85, 130, 80, 645 201 222 116, Of counties. $202, 724 162,000 113,268 151,476 210, 605 37,944 474,574 30,346 378,546 275, 445 377,208 56,452 1, 154, 211 105,982 20, 216 205, 171 43,100 224, 736 37, 395 97, 774 125, 128 244, 884 91,042 80,600 309,821 93,516 117,997 24, 400 31,747 14, 000 188, 087 268, 755 90, 427 83,000 138, 354 189, 782 5, 000 418, 643 95, ?Aa 24, 188 190, 642 35, 704 591,471 48, 966 279, 142 20,480 87, 868 66, 890 304,900 106, 000 177, 186 19, 000 01 minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.i $85,602 82,442 218,952 200, 817 38,092 68,560 121,999 36, 555 24,694 431,224 280,279 120,239 859, 343 4,178,609 83,053 11,439 104, 619 35, 960 133,002 38, 332 38, 071 69, 043 1,833 6,591 2,365 33,440 39, 321 61, 173 96, 776 97,334 57,992 24, 580 81,348 15,650 86,910 836, 661 8,960 40, 960 43, .635 22,450 47,873 47, 792 26, 237 649,018 102, 778 11,100 2,2.59,017 19,838 424,913 151,7.55 65, 150 4a, 367 23, 480 ,341,043 95,261 45, 772 97, 074 School dis- tricts. !i 1890 $63,330 11,295 184, 070 288,521 5,169 59, 032 85,700 119,563 1,240 54,532 94,314 62,408 250, 141 2,877,600 21,601 19,666 168,280 99,666 14,892 64,863 12,519 43,904 7,796 11,157 11,318 15,572 84.940 54,881 162,222 43,406 25,953 50,488 128,422 65,698 37,843 20! , 840 17.666 33; 734 128,646 20,4)4 21,122 43,596 10,100 617,804 83,477 7, 252 2,588,897 16,318 680,273 94, 007 69,200 74,889 .54,918 156,136 234, 067 50, 721 110, 895 1880 $23,329 820 81,886 272, 375 3,564 101,844 218, 795 51,881 18, 100 1,960 148, -467 16, 181 39, 204 2, 970, 741 36, 500 26, 750 206, 120 34,500 4,824 67, 775 31, 124 39,496 9,375 16,500 16, 786 163, 600 70,000 34, 342 69,400 52, 000 16, 640 26, 863 52, 860 6,438 160 334, 375 21,6.50 7,808 48,400 24,000 24,431 3,846 950 357, 650 40, 800 7,000 2, 090, 000 27, 700 333, 949 68, 300 15,681 ,84,689 3,800 203, 900 2,700 49,841 11,263 Per capita. 1902 $10.63 16.39 12.09 15.59 15.56 5.23 17. 71 2.29 1.62 19.90 14.19 18.-18 11.86 25.68 3.27 7.90 4.33 11.21 4.48 3.91 24.38 2.93 8.39 6.04 8.40 11.82 6.90 6.79 20.96 8.48 12.06 2.30 3.93 1.48 13.50 17.78 11.83 4,64 8.09 19.21 3.44 17., 38 10. .39 14.56 15. 19 6.99 38.44 4.39 10.93 5.33 7.48 6.77 4.11 16.46 8.44 11.24 6.7'' 1890 $2.21 1.01 7.84 11.77 0.36 3.02 3.06 4.17 0.08 2.28 2.74 3.15 6.86 20.39 0.90 1.40 6.62 5.64 0.63 3.48 1.42 1.88 1.57 0.76 0.75 0.77 4.66 2.96 8.99 2.02 2.31 2.20 4.57 2.88 1.99 6.17 2.26 1.33 6.83 2.78 1.46 1.99 0.81 17.61 4.60 1.04 43.29 1.24 13.. 55 3.47 6.32 3.54 2.96 4.16 10.88 3.24 6.24 $1.01 0.09 4.25 10.49 0.22 5.21 8.31 1.96 1.16 0.13 4.79 0.87 1.42 28.90 1..56 1.99 8.52 2.17 0.18 3.59 3.81 1.72 1.69 1.15 1.06 8.41 4.12 2.10 4.03 2.49 1.69 1.19 2.00 0.30 0.01 10.08 2., 59 0.31 2.19 4.70 1.67 0.19 0.07 9.94 2.83 0.91 49.53 2.30 7.31 2.71 1..36 4.20 0.20 5.28 0.15 3.61 0.66 Estimated population, June 1, 1902. 27, 131 14, 914 27,486 22,595 15,987 20,355 33,686 29,201 15, 218 40, 694 39, 174 26,917 77,266 208, 442 25,379 14,859 28,848 21,513 29,660 20,819 10, 778 23,567 4,678 17,290 15, 171 23, 540 18,886 20,874 19,399 22,493 14,593 21,306 28, 767 19,987 20,370 62,166 8,401 26,699 22,477 11,049 15, 367 26,831 11, 706 39,376 19, 308 74, 161 15,672 64,403 28,457 11,466 22,663 19, .567 39,238 23,837 19,832 17,240 IOWA. $17, 390, 375 $4,282,643 $12,148,284 $959, 448 $11,025,384 87,. 592, 3.32 $7.82 $5.77 S4.67 2,223,247 Adair 13,463 14, 020 43, 1,81 106, 732 37,931 13,463 14,020 35,269 66, 732 18, 137 - m (•) 17, 425 28, 305 19,510 67, 096 24,647 21,000 3,230 6,592 8,680 12,600 0.85 1.07 2.33 4.04 2.81 1.35 2.30 1.09 3.01 1.99 1.20 0.27 0.33 0.52 1.68 15 760 13,066 18, 516 7,912 50, 000 19,794 26,432 Audubon 13,351 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those "cities, towns, villages, and boroughs " shown in Division A of Table 86 which had a population of 8,000 or over in 1900. . ^ ,„ ■ ■ ^jt** ' Not reported; estimate of total debt of " school districts not reported is given at end of state. PUBLIC INDEBTEDNESS. 357 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. IOWA— Continued. Benton Blackhawk . Boone Bremer Buohanan.. Buena Vista. Butler Caliioun Carroll Ca. Counties in which located not reported. PUBLIC INDEBTEDNESS. 363 Table 74 TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. MAINE. INDEBTEDNESS LESS SINKING FUND ASSET.S, Total. Per capita. COUNTY. 190 » 1890 1880 v.mi 1890 1880 Estimated population, June 1, 1902. Aggregate. Of counties. Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.^ School dis- tricts.2 The state S12,261,436 S890, 743 811,370,693 S12, 129, 869 517, 724, 109 S17. 49 818.35 .827. 31 701, 142 1,793,554 381,890 3, 594, 345 134, 548 377, 409 965,348 .585, 570 256,008 276,870 1,397,847 127, 395 366,379 306, 240 161, 776 779, 060 758, 197 37,300 75, 307 8,616 1, 7,56, 254 306, .583 3,585,729 134, 548 377, 409 943,316 564, 173 253,331 240,370 1,267,847 107,642 360,094 295, 842 160, 298 279, 060 738, 197 1,291,243 196, 201 3,424,316 146, 061 426,618 702, 799 6.59,810 614,213 207,376 709,916 149, 939 1,561,762 369, 193 726.964 262, 073 681,385 1, 538, 491 134,947 4,814,406 159, 774 348, .565 820. 686 1,415,3.58 891, 675 331,123 2,951,956 161,220 1,880,176 551,450 906, 119 34.3, 289 474, 874 32.44 6.06 35.02 7.19 10.14 16.21 19. .39 13.33 8. .50 18.17 7.44 17.87 8.95 6.89 17.17 11.61 26.37 3.96 37.65 8.57 11.43 12.33 20.96 27. 92 6.78 9.74 9.29 80.29 11.. 32 26.19 5.89 10.85 34.16 3.24 55.75 8.79 9.14 15. 47 43.07 35. 92 10.15 41.89 10.84 97.56 17.06 27.91 7.72 7.63 55, 296 62,970 102, 636 18, 722 37, 227 22,032 21,397 2,677 36, .500 130,000 19, 753 6,285 9,398 1,478 500,000 20,000 .59, .539 30, 192 19,203 32, .568 76, 922 17,113 20,506 34, 093 Waldo 23, 471 45, 382 York 65, 296 MARYLAND. The state 825, 700, 923 Allegany Anne Arundel . Baltimore Calvert Caroline Carroll Cecil Charles Dorchester . Frederick... Garrett Harford Howard Kent Montgomery . Prince Georges . Queen Annes . . . St. Marys Somerset Talbot Washington. .. Wicomico Worcester Baltimore city . 970,482 218,514 8,205 2,000 46,646 90,226 29,000 37,000 48,700 883,275 19, 160 67,677 20, 149 130,099 141,643 208,507 26, 100 30,629 116,939 59,894 148,396 32,451 93,000 22,272,231 397,000 88, .597 8,205 2,000 35,714 40,175 18,500 37,000 34,700 325,789 13,000 20, 149 130,099 49,000 99,009 5,800 .30,209 78,073 40,994 6,009 16,730 21,000 824,203,171 833,741,040 573,4.82 129,917 10,932 ,50,051 10,500 14,000 557,486 19,160 64,677 92,643 109,498 20,300 420 38,866 18,900 142,387 15,721 72,000 22,272,231 412,845 11,720 20,000 2,, 500 19,500 30,414 37,830 16,, 500 49,125 727,0.50 16,, 500 35,000 4,000 18,. 545 4,300 85,000 15,000 5,000 64,700 341,076 8,500 5,000 31,810,935 830,310,313 821. 12 .532. 37 439,064 33,405 50,756 27,210 7,000 41,092 785,912 19,000 12,000 6,000 4,183 1,000 70,000 61,600 46,. 500 ; 39,838 I 698,925 I 33,000 37,387 27,896,441 17.29 5.37 0.09 0.19 2.79 2.64 1.19 2.04 1.70 16.86 1.04 2.41 1.20 6.83 4.55 6.80 1.42 1.75 4. 45 2.93 3.21 1.38 4.41 42.52 9.93 0.34 0.27 0.25 1.40 0.94 1.46 1.09 1.98 14.68 1.16 1.21 0.25 1.06 0.16 3.26 0.81 ' 6.2i 3.28 8.57 0.43 0. 25 73.22 832. 42 1,217,174 11.55 1.17 1.64 1.00 0.38 1.78 15. 67 1..56 0.43 0.37 0.24 0.04 2.65 3.20 18.13 1.83 1.91 83.95 66,117 40,725 94,324 10,295 16,718 34, 156 24,424 18,156 28,. 586 62, 401 18,399 28,126 16,805 19,060 31,i05 30,662 18, 344 17,454 26,277 20,464 46,202 23,436 21,089 523,860 MASSACHUSETTS. The state 5143,798,905 82,860,946 8140,937,9.59 574,2,82,678 871.124,436 549 .S5 833. 18 839. 89 ■^ ,584 679 Barnstable 479,373 2, 901), 039 10,442,454 70,378 13,642,061 448, 655 5,. 564, 718 1,1.52,7.57 30,608,528 25,000 7,163,448 3,349,647 67,626,206 10,520,651 900 80,000 990,000 5,000 400,000 6,000 ! 91,038 32,008 897,000 478,473 2,826,039 9,4,52,464 65,378 13,142,051 443,655 6,473,680 1,120,749 29,611,528 26,000 7,113,448 3,319,647 57,625,206 10,240,651 122, ,322 1,543,614 5,228,6,87 75,429 8,684,149 434,116 3,076,396 1,027,,S03 12,I11,5:!2 2,000 2,841,144 1,. 5.50, 944 31,999,103 5,. 585, 4.39 111,. 5.58 1,. 526, 436 6, 024,, 530 167,954 8, .507, 575 525,421 3,883,186 1,127,282 12, .322, 028 24, .500 2,019,029 637,605 29,908,169 5,339,162 17,48 30.04 40.33 15.44 36.93 10. 66 30.28 19. 15 52. 35 8.40 45. 36 28.02 91.79 29.78 4 19 19.03 2S.04 17,26 28, 95 11.24 22.117 19. 82 28. 09 O.lil 23.89 16.73 66.01 19.89 3. .50 22.11 36. 14 39.06 34.79 14.69 37.29 23. 87 38.77 6.57 20.92 8.61 77 10 23.53 27,428 96,731 Bristol 258,919 4,667 366,692 42,069 183,767 Hampshire 60,182 682,818 2,976 Norfolk 50,000 30,000 m 280,000 167,937 Plymouth Suffolk 119,563 627,797 3.53,243 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those " cities, towns, villages, and boroughs " shown in Division ,\ of Table ! or over in 1900. ' Debt included with that of the city ol Boston, in column "cities, villages, townships, precincts, etc." ) which had a population of 8,000 364 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. MICHIGAN. INDEBTEDITESS LESS SINKING FUND ASSETS. Total. Per capita. COUNTTb 1902 1890 1880 1902 1800 1880 Estimated jjonulation, June 1, 1902. Aggregate. ! Of counties. Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.i School dis- tricts.« The state $28,272,361 53,932,237 $22,302,281 $2,037,843 $11,633,634 $8,803,144 $11.42 55. 56 $5.38 2,476,498 20,694 76,820 63,325 168,167 58,453 35,127 12,500 64, .598 1,677,832 34,926 720, 194 112,786 481,357 132,860 173,785 165,142 1,007,730 17,175 137,702 8,871 351,561 164,491 139,062 202,254 226,906 22,473 192,267 179,044 236,146 154,111 647,957 79,341 477, 746 131,435 80,076 80,279 73,796 396,269 192,002 24,510 2,011,715 304 1,390 113,421 8,343 134,015 72,736 9,. 508 94,679 221,887 179,688 10,000 35,000 6,804 32,500 36,760 62,218 32,623 11,012 12,600 48,000 1,242,923 16,169 638,676 103,989 453,604 78,848 117,231 83,788 824,641 6,2,95 135,000 157 295,584 127,201 120,760 168,229 215, 198 16,066 130,591 147, 640 139,616 129,568 485,603 35,691 467,478 121,282 74,049 36,347 43,212 371,366 147,220 23,582 1,963,303 3,890 8,320 26,575 2,949 1 24,830 20,115 4,968 16,295 29,136 33,627 38,403 21,100 7,787 44,742 855,754 3,941 123,589 28,432 246,788 62,219 60,747 57,139 243,149 41,435 97,361 8,968 118,609 41,569 3.64 12.23 1.63 8.85 3.63 3.51 2.65 2.90 26.67 3.41 14.61 4.16 9.41 6.50 11.60 10.08 46.37 1.96 6.47 2.61 13.- 81 8.93 4.46 11.96 6.34 2.96 11.30 8.20 7.82 6.16 9.48 2.30 11.45 3.81 7.71 8.96 3.15 8.31 4.08 3.33 15. 00 0.08 0.28 4.15 0.78 0.92 13.16 0.75 2.16 3.69 3.71 2.56 1.88 15.17 0.75 2.99 1.06 6.67 2.49 6.27 4.77 20.23 5.48 3.67 3.03 7.74 13.38 ■"i.'es" 2.49 1.46 ■"i.'ss 3.42 16.19 0.21 4.61 0.82 8.33 0.56 1.92 4.43 7.42 4.38 0.34 9.64 0.27 5,688 6,201 61,673 21,926 7,652 38,881 103,000 1,000 4,000 19,000 16,112 10,002 2,842 86,704 616,3.58 736 165,950 22,802 320,482 12,232 9,805 28,883 38,954 18,339 9,607 11,170 1,842 4,712 15,783 410,000 815 24,909 18,767 68,518 8,797 27,753 31,012 44,054 51,364 8,089 10,920 2,702 714 24,977 16,315 4,302 23,870 10,708 3,314 24,500 4,404 31,430 18,043 126,022 43,6.50 3,368 6,853 2,027 13,155 20,. 584 2,404 4,782 928 20,912 22,270 62,913 10, 237 23,000 49,278 Branch .* Calhoun 27, 106 61,140 23,000 ' 12,600 30,000 175,000 20,454 Charlevoix Cheboygan Chippewa Clare Clinton Crawford 15,116 16,386 21,731 8,774 25,172 8,000 31,000 20,975 14,000 10,155 3,398 25,467 18,412 64,383 62,971 99,218 54,676 136,609 64,133 76,600 82, 157 84,456 29,133 208,891 71,480 106,962 46,022 68,949 310,222 37,769 10,719 1,202,778 112,038 16,917 185,747 27,096 2.01 6.05 2.52 12.99 10.38 4.80 2.67 2.68 2.39 1.02 5.65 2.18 7.03 10.38 3.67 6.89 0.96 2.08 10.94 ""6.64' 2.53 0.41 3.59 2.40 4.74 24.04 "■6.'73' 1.24 1.60 1.04 0.40 5.43 1.63 6.65 "'i.'63' 4.88 1.01 2.09 8.24 0.24 3.14 0.66 0.31 2.57 1.50 "'e.'io' 0.75 5.07 0.03 8.51 2.94 6.42 0.48 10.73 1.26 1.13 1.39 ■"'9."6i 1.81 1.61 0.46 31,188 3,094 37, 176 27,000 65,200 6,500 36,332 7,582 17,017 6,176 27,131 49,112 23,363 8,026 182,805 66,170 45,729 21,840 30,212 29,861 68,344 34,554 6,900 3,300 4,000 30,777 10,000 22,600 40,000 41,713 10,392 8,958 Isabella Kalamazoo Kent 12,534 205,245 34,519 6,126 603,445 1,030 10, 149 19,924 1,960 124,243 33,429 23,444 47,673 47,037 7,370 27,600 304 134,101 702 97,. 564 860 130,672 55,6,55 9,508 73,743 189,579 173,944 688 7,857 4,883 3,343 2,081 4,143 74,034 3,259 48,037 48,106 31,604 .54,807 68,697 104,993 3,700 308,052 112,787 130,764 .93,626 67,342 7,642 22,783 102,136 6,464 200,182 32,666 118,669 18,043 4,977 8,000 2,600 27,346 2.75 1 0.99 3.80 2.31 2.77 ! 12.87 11.87 7.00 6. 69 2. 16 6.63 ; 4.33 48,752 is, 666 19, 167 3,432 7,i6i 13,775 32,308 5,744 17,704 23,855 63,696 44 216,217 29,601 76,664 5,796 73,996 1,965 37,895 46,059 7,976 Manistee 27,515 ""ie.ie' 11.42 3.58 8.22 6.17 0.86 1.50 1 '2.23 2.11 29.63 1.75 7.63 4.30 7.79 6.88 6.64 1.69 6.32 1.51 0.70 3.13 4.34 5.00 1.60 2.8? Mason 656,644 219,720 73,139 220,066 89,693 1 8,418 49,278 73,607 7,118 1,102,476 31,. 542 345,486 50,316 3,354 9,000 100 51,259 38,577 640,441 196,613 69,832 151,834 46,515 3,335 37,912 41,301 3,868 927,674 26,806 322,733 48,390 12,749 14,107 3,207 16,973 4,601 5,083 11,366 19,306 40,626 19,246 20,455 Mirlland 26,766 14,637 32,837 13,000 3,250 123,976 33,006 3,374 50,826 4,736 22,7.53 1,926 239,467 26,636 62,617 6,362 37,206 45,269 Oceana 2. 93 1 1. 15 17, 180 nncludinsdebtof all minor civil divisions except school districts reported in coUimn" school districts.' . , a, w., „„ , ■ ^ ,. j ... , o „„„ 2 IncludinI all school district debt except that of those "cities, towns, villages, and boroughs " shown in Division A o! Table 86 which had a population of 8,000 or over in 1900. ' Organized since 1890. < Annexed to other counties since 1890. PUBLIC INDEBTEDNESS. 365 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. MICHIGAST— Continued. Ogemaw Ontonagon . Osceola Oscoda Otsego Ottawa Presque Isle Roscommon Saginaw St. Clair.... St. Joseph - . Sanilac Sclioolcraft . Shiawassee . Tuscola . Van Buren . "Washtenaw . Wayne Wexford . . . INDEBTEDNESS LES.9 SINKING FUND ASSETS. 1902 Aggregate. 832,601 81,991 15,677 3,714 38,340 404,645 62,351 10,775 1,367,446 1,062,484 72,432 79,491 60,354 388,064 76,667 350,548 362,644 8,734,818 72,570 Of coimties. S12,500 3,500 10,000 30,000 6,785 30,000 10,240 16,000 32,939 35,000 2,220,000 3,000 Of minor civil divisions. Cities, vil- lages, town- snips, pre- cincts, etc.i $1,872 47,032 8,197 23,600 332,352 11,660 338 1,330,221 1,027,526 60,488 40,265 33,086 331,122 56,911 309,722 318, 100 5,858,4.54 58,782 School dis- tricts.2 118,229 34,959 7,480 214 4,840 72,293 20,691 3,652 7,225 34,958 1,704 39,226 11,268 24,003 19,746 5,826 44,444 656,364 10,788 1890 S24, 160 32,598 40,052 14,836 18,057 118,647 44,525 6,992 1,221,732 473,097 68, 151 24,. 550 12,081 178,116 84,233 45,190 221,971 2,379,102 60,715 1880 $17,038 2,809 31,849 10,628 67,056 65,261 24,692 962,743 419,265 40,373 32,452 7,672 70,895 23,457 62,396 83,443 2,673,382 11,133 Per capita. 1902 83.86 12.27 0.86 2.21 5.72 6.33 6.13 16.39 19.17 3.07 2.27 7.31 11.48 2.13 10.27 7.67 23.75 4.02 84.33 8.88 2.74 7.79 4.23 3.36 9.50 3.44 14.85 2.69 0.75 2.08 5.75 2.59 1.48 5.26 9.25 5.38 88.90 1.09 2.96 5.33 2.02 20.96 16.86 16.29 9.08 1.52 1.23 4.87 2.62 0.91 2.03 1.99 16.06 1.63 Estimated population, June 1, 1902. 8,443 6,681 18,245 1,678 6,707 40,934 9,846 1,769 83,447 55,433 23,669 34,962 8,258 33,789 35,926 34,119 47,270 367,810 18,031 MINNESOTA. The state. Aitkin Anoka Becker . . . Beltrami . Benton . . . Bigstone . . . Blue Earth . Brown Carlton Carver Chippewa . Chisago . . . aay Cook Cottonwood . Crow Wing.. Dakota Dodge Douglas Faribault . Fillmore.. Freeborn . . Goodhue . . Grant Hennepin. Houston . . Hubbard . Isanti .... Itasca Jackson Kanabec Kandiyohi ... Kittson Lac qui Parle . Lake . . . . Lesueur . Lincoln.. Lyon , . . . McLcod . 838,928,704 150,274 114,001 198,266 299,010 77, 134 161,686 370,255 168,525 120,412 40,402 112,288 91,226 59,572 297,954 33,774 81,928 639,809 471,482 61,076 83,660 380,985 164,720 199,099 296,764 48,717 !, 641, 424 32,850 67,313 27,780 269,404 125,228 67,947 147,724 99, 443 89,234 101,943 170,726 74,988 204,907 115,884 155,189 101,641 65,. 356 146,768 328,725 ,138,747 53,957 44,416 76,772 183,504 39,651 68,797 35,000 44 40,368 1,206 95,060 19,012 493 85,400 18,824 629 268,000 26,287 336 1,882 4, 153 828 331 61 1,458,.572 7,104 17,671 287 202, 711 2,843 17,614 27,089 35,. 587 31,911 42,443 49,121 3,370 4,706 1,022 62,413 1,936 6,746 69,700 126,269 829,364,811 44,400 57,252 68, 425 58,340 8,907 66,889 301,423 104,981 61,608 33, .521 17,238 43,014 31,900 161,986 13,700 41,584 144,041 3.59,. 526 13,619 46,870 228,600 123,097 139,962 236,500 23,394 7,039,041 15,630 19,. 579 16,290 66,101 44,328 23,803 57, 725 34,160 41,273 59,500 78,589 30,923 02,803 79,752 63,164 39,309 48,910 35,631 121,036 Marshall Martin Meeker Milielacs Morrison 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including ail school district debt except that of those "cities, towns, villages, and boroughs" shown in Division A of Table 86 which had a population of 8,000 or over in 1900. 83,437,348 61,917 12,333 63,069 57,166 28,676 27,200 33,832 63,500 18,436 5,676 29,200 27,179 50, .568 1,250 39,735 127,768 86,670 37,121 35,898 148,232 30,796 68,806 59,254 25,262 43,811 10,116 30,163 11,203 692 78,059 16,. 5.30 62,910 29,898 16,060 45,015 40,676 107,398 35,110 39, 622 60,397 10,699 41,437 82,420 823,811,447 j $5,911,084 28,352 87,330 93,131 3,884 63,012 63,4.50 352,625 68,289 27,672 4,000 71,686 38,. 500 358,245 3,600 8,178 282,996 179,874 6,675 68,475 167,678 134,881 84,619 273,813 31,800 7,184,265 23,033 6,936 I 8,058 2,50 24,998 4,893 15,300 44,758 23,667 46,788 76,875 38,4.56 37,226 43,402 94, 101 50,269 41,946 66,246 173,715 1,064 47,778 21,037 21,420 2,900 6,444 13,208 34,530 23,284 61,089 8,076 15,236 114,110 12,532 3, 466 113,645 67,293 154,385 127,934 5,904 1,261,501 76,700 18,935 2,005 18,673 2,883 4,273 88,501 1,560 26,290 16,743 10,116 11,362 12,675 1,.500 3,743 821.12 818.29 $7.57 12.38 20.15 7.38 16.80 11.82 8.39 9.93 2.29 12.38 7.10 4.35 16.06 31.56 35.42 21.02 3.90 4.57 17.79 5.56 9.02 9.44 5.28 33.61 2.15 8.92 2.28 36.63 8.46 11.05 7.82 11.45 6.09 19.23 8.43 8.00 13.46 5.95 9.40 6.91 3.66 16.70 13.95 11.52 8.84 9.91 12.45 8.44 11.09 12.07 4.32 5.25 0.05 3.21 8.38 3.62 31.11 38.73 1.10 31.97 8.89 0.61 4.69 10.04 6.19 4.71 9.51 38.77 1..57 4.91 1.06 0.34 2.80 3.10 1.09 8.31 2.27 35.25 4.03 8.76 3.92 2.65 10.31 5.36 2.71 23.29 13.04 2.91 6.72 4.03 7.11 0.02 10.18 0.81 2.36 0.46 27.18 6.38 2.92 10.-38 1.46 6.67 8.66 1.10 0.38 8.73 2.39 9.61 4.31 1.97 18.88 4.70 3.94 3.97 1.84 3.19 0.87 6.50 0.53 4.04 1.28 10.20 2.16 1.08 1.00 0.64 1,842,800 7,880 11,633 16,021 14,838 10,449 9,027 31,860 20,082 12,125 17,611 9,071 12,841 13,684 18,549 1,070 12,271 15,242 22,428 13,108 18,290 21,414 27,831 22,077 31,334 9,221 264,127 15,278 7,660 12,181 7,355 14,811 6,246 18,895 8,684 14,845 5,301 20,251 9,374 16,223 19,484 16,513 17, 196 17,833 8,790 23,668 366 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. MINNESOTA— Continued. INDEBTEDNESS LE?S< SINKING FUND ASSETS, 1902 Mower Murray Nicollet Nobles Norman Olmsted Ottertail Pine Pipestone Polk Pope Ramsey Red Lake 3 Redwood Renville Rice Rock Roseau 3 St. Louis Soott Sherburne Sibley Stearns Steele Stevens Swilt - . Todd Traverse Wabasha Wadena Waseea Washington .... Watonwan Wilkin Winona Wright Yellow Medicine Aggregate. .?204,o:.:s 88,791) 95,1148 221,818 7.5,190 61,762 332,293 145,4.58 179,379 614,395 92,7.59 10,087,246 240,478 186,2.34 294,737 318,796 173,. 599 1(13,234 6,963,579 81,778 26,134 94,324 373,526 ll)S,CiSl 151.272 103,701 111,0.58 89,699 147,. 535 52,.501 II 169,819 ll 451,326 '. 148,8.55 147,720 .507,710 ,80.7i:3 96,391 Of counties. S2,952 1,866 14,321 50,001 31,7,57 4,087 181,313 39,354 50,290 250,530 41,040 1,097,345 110,460 28,763 66,966 7,986 62,683 (i6,372 555,853 40 510 19,022 246 83,114 18,497 27,274 4,215 2,, 876 19,154 20,029 20,233' 28, ,540 10,628 1,428 5,088 7,553 16,660 45,527 16,551 8,918 13,631 23,184 7,737 18,840 8,479 14,310 28,239 11,495 8,559 35,747 29,282 15,120 ■Nns^issippi. Adams . Alcorn,. Amite. . Attala.. Benton. Bolivar Calhoun. . . Carroll Chickasaw. Choctaw... Claiborne. Clarke.... Clay Coahoma . Copiah Covington . De Soto... Franklin. . . firernc. . . . ( Jrenaila . LTancock. . . Harrison . . Hinds Holmes . . . . Issaquena. 5, .526, 796 620,681 31,021 33, 100 12, (MO 4,242 233, .500 2(18, 435 9. 454 217,000 ,^3,.S(14,368 412,216 21,. 567 33. 100 . 12, 000 60 16,. 500 93(1 I- 12.172 4,132 ]1. .55,022 18,319 « 122,235 I 128,200 [ 144,900 I' 4, .329 ! . 6,000 16,000 40,000 65,000 .50, 000 2,472 1, 132 49,622 3,319 82,235 63,200 94, 900 4,329 5,813 1 : 90, 000 4,2.39 128,953 ,509, 760 36,000 12, 000 5,463 46,000 12, 000 3.50 .55,000 4,239 103,206 319,705 36,000 ?2, 508, 338 81,631,705 263,670 2,150 223,300 3,500 196, 734 4, 725 2, ,827 3,000 60, 227 87, 600 12, 000 69, 606 101,000 25, 000 31,200 1,598 5,000 250 3, 666 12,000 1 .83.46 SI. 95 ! SI. 44 20.07 2.02 1.56 0.44 0.40 6.39 0.04 0.63 0.31 2.62 1.01 6.19 4.60 4.11 0.31 49,500 255, 000 20, 000 100, 000 15,.000 10,610 10. 13 0.16 7. 45 0.24 5.43 1.36 1.03 8.69 0.33 0.20 0.15 3.23 6.49 0.67 3.89 0.11 0.29 0.01 0.61 0.79 7.17 34 'o.'so" 0.72 3.31 5. 68 9. 23 0.95 1.211 3.97 6.49 0.65 0. 55 1.06 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those "cities, towns., villages, and boroughs" shown in Division .\. of Table 86 which had or over in 1900. ^Organized pinci' 1890. 1,603,601 30,927 15,361 21,210 27,056. 10, 494 36,616 16,876 22, 784 19, 892 13, 474 22, 041 18,126 19, 755 27, 88a 35, 226 14, 032 24,865 14,328 7,373 13, 940 12, 600 22, 706 65,236 37,999 10, 016. a population of 8,000' PUBLIC INDEBTEDNESS. 367 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSK'l'S OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880-CuDUimed. MISSISSIPPI -Continued . Newton. . Noxubee - Oktibbeha. Panola Pearl River. . Perry Pike Pontotoc - Prentiss . . Quitman . Rankin . Scott. Sharkey - Simpson . Smith. Webster Wilkinson Winston Yalobusha Yazoo 108,288 49, 470 7,550 12, 028 22, 315 20, 000 1,470 1, 250 914 22,315 88, 288 48, 000 6,300 11,114 0.51 0.06 2,70 . 1.06 4. ,-|(l 0. 15 0.11 IK 634 42,600 3,100 ' 1 (>,3K(j i 9,783 12,000 0.20 1.46 3.94 1.03 60 6.64 1.72 0.40 0.74 3.80 0.12 0.83 0.62 1.58 I 2.67 0.11 0.59 0.87 20,998 22,422 39, 847 15,661 17, 872 22, 340 25,228 22, 280 29, 505 33,627 14, 295 28,000 31,314 16, 952 13,042 20, 324 31,548 20,681 29,437 7,445 16, 320 28, 813 18, 940 16,210 5,865 21,561 14,832 12,938 13,332 13,, 539 17,424 20,648 20, 892 12, 989 10,288 17,343 16, 706 42,461 50,975 13,083 13,931 22,225 14, 532 20, 364 45, 457 MISSOUKI. The state ' S46, 031, 287 Adair Andrew. . . Atchison. Audrain . . Barry Barton.. . Bates Benton. . . Bollinger. Boone 74, 829 4,400 66, 389 5,300 18,301 42, 107 283, 298 260, 000 16, 807 43,000 89,049,373 .S36, 307, 2,55 12 627 54,365 1 651 30, 000 123 448 260 IIOII 16 807 62, 202 3,400 12, 024 5, 300 16,650 12, 107 1,59, 850 43,000 .«.39, 797, 736 840.754,761 814.42 814.S,'> 1,000 1, (') (») (») 160, 4."i:i 2."i(i 33.012 770 7,,V22 .30, 077 23«,,S0!1 301,. S20 14,518 9,S2:i 199, 000 500 "26," 666' 1,000 45. 000 8,000 Ki.-LdOO 1,1,->(I 3,52,, -)00 3.31 9.21 13.10 0.25 0.02 0.03 3.98 2,10 0.25 0.04 1.01 0.70 0.34 0.07 2.31 2.16 4, ,36 9.63 7.41 0.32 15.41 20.16 13.31 1.12 1,11 0.10 1.47 0,38 13.87 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those " cities, towns, villages, and boroughs " sliown in Division A of Table 86 which had 1 or over in 1900. ^Not reported; estimate of total debt of " school districts not reported " is given at pnd of state. 22,590 17,598 16,695 20, 978 26, 050 18, 203 29, 725 16, 872 14,9,56 29, 162 population of 8,000 368 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. MISSOURI— Continued. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. COUNTY. 1902 1890 1880 1902 1890 1880 Estimated population, June 1, 1902. Aggregate. Of counties. Ot minor civil divisions. Cities, vil- lages, town- snips, pre- cincts, etc.i School dis- tricts.2 $1,961,960 98,229 343 103, 400 7,567 203, 139 56, 728 ,5,638 917, 198 24,000 16,306 28, 076 306,042 33,911 89, 087 187,380 36,650 302 243,093 242, 729 27,700 $252,023 60, 849 $1,699,927 37,380 343 16,400 $2,412,927 62, 111 16,839 443,791 4,183 304,146 5,000 700 987,000 14,127 119,985 10,176 296,586 75, 413 111,6.50 173, 491 210, 129 250 283, 737 244,021 2,600 150 19,000 16,906 9,000 352,296 200 68,038 565,459 147,660 7, 165 660,967 ■5,570 4,944 298,617 1,675 458 2,029,342 196, 169 49, 730 300,690 401, .585 68,600 1,014,800 63, 747 82,600 346, 074 72,361 80,358 97 353, 419 $2,526,836 116,950 26,200 604, 432 9,919 165,264 22,600 3,530 404, 646 3,600 163,638 6,800 391,800 214, 763 145,000 244,000 343,779 30,000 201,750 235,300 126,000 6,875 66, 195 20,900 21, 500 367,023 3,265 31,400 391,419 215,076 4,800 484,600 4,800 $14.77 5.43 0.02 3.95 0.55 8.20 2.13 0.79 38.69 1.40 0.61 1.60 19.83 1.81 5.12 8.82 1.63 0.02 13.32 17.15 1.29 "'i."59' 2.74 0.39 0.41 0.62 4.13 8.73 6.82 0.77 17.60 0.64 1.96 1 2.82 1.51 0.12 35.00 7.35 1 1.07 $34.42 6.11 1.11 17.66 0.42 13.79 0.19 0.15 42.36 0.90 4.57 0.73 19.64 3.80 6.51 10.04 9.25 0.02 16.19 19.29 . 0.12 0.01 1.66 1.20 0.60 12. .56 0.02 3.58 11.63 8.26 0.34 19.61 0.69 0.32 17.19 0.09 0.05 12.64 3.88 2.21 $50.75 19.29 1.92 21.31 1.37 7.87 0.97 1.63 18.04 0.33 6.49 0.60 26.07 13.79 9.02 15.73 15.92 2.79 16.07 26.40 6.58 0.52 6.28 2.70 2.24 13.83 0.29 1.83 13.69 14.16 0.24 20. 27 0.65 '"2i.'77' 1.76 27.77 6.01 7.61 10.04 6.22 9.63 28.87 0.88 9.73 14.81 2.04 9.01 1.75 13.65 1.80 2.89 13.04 10.30 0.46 1.08 132,185 Butler $9,500 900 (') « (') 8,600 30,000 9,500 6,600 18,091 OnldwGll 16,966 88,000 7,667 26, 154 13,727 193,639 56,209 24,767 519 4,738 491,981 26,597 7,116 425,217 24,000 16,306 23,704 17,183 26,940 28,076 278,842 15, 121 60,968 85,000 24,660 302 242,693 242,729 17,523 Clark 27,200 10, 290 38, 129 72,380 2,500 15, 436 Clay 18,713 Clinton 17,409 21,238 22,496 13, 169 400 18,245 14, 155 27,700 21,499 14,394 20,910 47, 457 9,000 12,833 7,738 86, 159 467, 100 121, 500 19,388 493, 018 6,472 34, 154 52,269 34,009 1,041 7, 074, 400 667, 144 28, 258 182,631 8,232 102, 280 852,220 165, 457 .53, .500 204, 044 .50,918 60, 468 3, 9.56 1,561,750 13,819 3,097 292, 118 1 21,713 20,910 47,467 13, 154 17,340 9,000 14,887 23,030 <2,064 1,138 33, 159 234, 442 60,000 977 476, 188 6,472 256 735 3,188 1,041 293, 350 115, 120 4,058 31,087 12, 416 .53.000 2.32,668 51,500 18, 411 16,830 20, 862 63,532 10,000 1,000 33, 600 17,824 26,072 28,018 10,091 Holt 33, 898 61,624 30,821 17,405 401,179 16,470 30 2, 286, 209 192, 484 140, 776 282,800 81, 175 111,000 742,167 15, 500 154,959 258, 000 40,801 182,000 13,711 357,900 15,945 21,082 323,902 151, 1.53 4,600 10,000 18,531 22,478 8,636 6, 747, 5.50 662,024 24,200 146, 131 202, 128 90, 721 37,500 26,000 O (') {') ('} 25,000 (') i 3,000 C) 0) (») 3,500 500 (=) O (>) h 26,358 6. .57 10.69 0.61 29.74 6.06 4.67 26.66 ■ 33.62 5.06 2.43 3.17 5.18 11. 12 1 18. 86 1.98 3.00 2.67 3.89 0.28 0.01 46.61 11.56 1.37 ' 0.32 0.35 11.09 ' 5.66 1.47 1 4.49 ' 1 0. 43 ll 7.65 ', 0.49 27,785 6.842 1,390 13,475 77,662 1 24,618 640,000 1 287,220 78,313 1 87,144 17,487 1 36,013 16, 887 31,979 32, 747 16,882 204, 044 14 60,904 25,779 3,102 32,368 3,9.56 ; 1,500,000 , 61,750 14,032 33,505 13,819 3,097 3,000 148,397 65,500 6,050 5,000 9,820 100,000 ' 189,118 5,777 15,936 15,393 Mississippi 1 93, 119 16,626 ' 36,250 4,293 1 143, 135 1 499, 822 ,59, 249 44, 214 1 8, 146 9.3, in 12,398 12, 177 728 36,750 1.04 \' 1.86 15,991 51, 400 4,634 147,943 75 29, 781 9,370 6,798 217, 190 11,148 103,000 4,700 17,758 2.47 11.39 0.69 1 10. 17 0.61 0.94 '"'4.07' 19,602 4,293 143, 135 499, 822 17,902 10,003 5,628 0. 26 0. 28 ' 11.78 12.02 i; 42.82 1 0.01 2.12 ! 1.36 h 1.33 1 0.30 il 0.56 1 0.65 16, 616 New Madrid 12, 147 11,672 41, 347 34,211 2,518 27, 979 33,341 14, 594 Nodaway Oregon 23,550 1 Including debt ol all minor civil divisions except school districts reported in column "school districts " .„,„,,, , 2 lUcludlng all school district debt except that of those " cities, towns, villages, and boroughs shown m Division A of Table 8 "'' """NotTreported; estimate of total debt of " school districts not reported" is given at end of state. ' Excess of sinking fund assets over debt. 5 Less than 1 cent. I which had a population of 8,000 PUBLIC INDEBTEDNESS. 369 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. MISSOURI— Continued. Osage Ozark. . . . Pemiscot - Perry Pettis Plielps.. Pilce Platte- - PoEc.... Pulaski . Putnam . , . Ralls Randolph . Ray Reynolds. . Bipley St. Charles.. St. Clair St. Francois. St. Louis. . . . Ste. Genevieve. Saline Schuyler Scotland Scott Shannon . . Shelby. . . . Stoddard . Stone Sullivan. Taney. . . Texas . . . Vernon. . Warren Washington . Waj^ne Webster Worth Wright St. Louis city School districts not reportei. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. l»Oi Aggregate. J28, 420 121, ,595 140 650, 609 18, 984 246,036 23,639 10, 854 2,268 47, 674 300, 440 150, 790 41,361 849 42,596 131,072 262, 962 29,711 64, 944 11, 527 48,910 1.30, 105 365, 800 197, 492 49 8,650 17, 487 20, 735 Of coimties. 828,420 69, 196 75, 270 7,129 46, 329 185,638 134 6,137 243,000 9,284 22,639 1,283 3 15,000 300, 440 .30, 753 25, 244 46, 708 262, 962 6,097 736 10, 527 1,104 118,000 327, 000 184, 692 49 Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.! .5,924 20,735 53,540 j 7,129 26,329 ' 156, 44.5 134 6,137 2,320 67, 826 13,323 23, 261, .527 342, 459 2,320 I 47, 676 13, 323 S26,000 140 407, 609 9,700 240, 536 9,571 2,265 15, 574 120, 037 36, 711 17,352 84, 964 24,614 64, 208 1,000 47, 806 12, 105 9,600 11,663 21, 730 '30,093 10,000 '23,'25i,'.527' School dis- tricts.! S26, 400 (-) (') 5, .500 1,000 (=) 17,000 4,660 « 29,200 12,900 (') « (') P) (') 20,000 (■') (') (') (') « 10, 150 •' 342, 459 1890 $29,000 4,775 1, 2.50 635,620 18, 323 527, ,300 186, 485 7, 665 4,313 78, 202 346,000 117,200 210, 961 500 1,502 11,676 708,830 12,843 27, 170 46, 171 195,050 34.3,210 1,171 1,782 1,762 33,012 881 197, 268 45, 354 186, 147 2,000 400 61 8,975 9,603 21, 625, 144 $2,635 8,710 6,300 2,190 616,875 42,657 261,275 285, 200 46,000 5, 665 87, 660 271, 000 84, 002 20.5,001 3,449 13, 400 46,289 456,275 493 6,377 9,228 13,113 166, 926 214,600 23,017 28, 3.55 39, 210 174, 250 37, 487 1,800 196, 000 16, 141 250 5, 664 61, .339 7,126 22,847,761 Per capita. $2.25 9.11 0.01 19.90 1.31 9.60 1.46 0.46 0.21 2.81 24.46 6.19 1.66 0.10 3.02 6.29 14.50 1.17 1.23 1.10 1.45 12.09 27.41 14.67 {*) 0..53 0.67 1.98 3.66 0.68 2.04 5.86 0.01 0.42 6.75 0.73 38.76 $2.96 0.80 0.09 20.40 1.45 20.03 11.48 0.37 0.46 5.09 28.14 4.71 8.71 0.07 0.18 0.61 42.33 0.74 0.75 1.37 17.34 27.08 0.10 0.20 0. U 1.91 0.12 10.38 5.69 Estimated population, June 1, 1902. 6.91 0.20 0.03 0) 1.03 0.66 47.87 $0.22 1.66 1.47 0.18 22.62 3. .39 9.78 16.42 2.86 0.78 6.47 22.89 3.69 10.15 0.60 2.49 2.01 32.30 0.04 0.20 0.89 0.44 14.89 17.16 2.02 2.92 1.92 10. 52 6.70 0.16 10.12 1.49 0.02 0.62 5.04 0.87 "es.'is" 14,300 12,615 13,343 15,514 32,695 14, 506 26,628 16, 181 23,839 10, 596 16, 9.52 12,285 24, 352 24,923 8,433 14,120 24, 774 18, 139 25, 391 52, 786 10, 4.55 33, 690 10, 7.58 13,344 13, 464 11,717 16, 273 26, 137 10, 4.:2 20, .:3S 10, .5.07 22, 7.';0 31,641 9,921 14, 485 15, 985 16, 932 10, 060 18, 127 599, 931 MONTAIfA. The state 87,716,920 S4, 075, 875 $3, 047, 226 S.593,819 32,751,078 ! 8695,248 $29.30 820. 82 S17.76 263, 411 Beaverhead 124, 886 99, 744 177, 740 1, 462, 706 233, 164 291, 434 103, 983 479, 452 166, 901 313, 452 621, 145 98, 178 80, 049 966, 175 106, 481 124,886 97, 139 119, 412 571, 816 201, 406 264, 790 100,983 2,50, 277 87, 884 230, 861 251, 757 70, 726 72, 521 174, .564 95,317 94, 784 35, 218 21.51 37. 77 23.59 66.74 21.26 62.73 42.56 33. 43 21.90 33.43 51.02 22.68 15. 02 50.40 12. S4 20.36 12.99 Broadwater s 2,606 35,000 890,889 23,000 2.5,000 ' 2, 641 Carbon « 23, .328 '7 533 Cascade 167,567 .. 151, 1.53 301, 028 131,177 .. 192,628 25,000 .. 19.14 31.88 66.71 63.80 12.71 7.11 ""&.m 21.12 "'"7."8.5" '25, 777 8,768 11,644 3,000 26, 282 53, 000 '10,966 4,646 '2 443 Custer Dawson Deerlodge 229, 175 48, 766 37,258 193, 371 27, 452 69, 706 14,343 7,621 Fergus 30, 251 45, 333 76,017 Flathead 6 Gallatin 141,425 73,900 22.64 20.29 10, 215 '4,328 ' 5, 330 ' 19, 171 8,296 Granite " JeHerson '. 7, 628 51,260 4,583 147, 253 638, 127 97, 7.36 61,651 165, 674 82,745 24.44 33.33 20.83 24.98 25.41 21.14 Lewis and Clark 740, 351 6,581 Madison 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those "cities, towns, villages, and boroughs " shown in Division A of Table 86 which had a population of 8,000 or over in 1900. 3 Not reported ; estimate of tota^ debt of " school districts not reported " is given at end of state. ^ Less than 1 cent. 'Estimated. * Organized since 1890. ' Population Is that reported at the Federal census of 1900. 932—07- -24 370 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. MONTANA— Continued. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. 1902 1890 1880 1902 1890 1880 Kstiraated population, June 1, 1902.- Aggregate. Of coiinties. Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.^ School dis- trict.i.= S&3, 809 .535,022 218, 595 132,321 148,078 88,370 611,975 216,380 57, 209 123,021 276,651 ?51,045 361,192 189, 763 105,386 122, 548 88,370 53,017 9.5,078 57, 209 $21,000 127,609 9,200 6,935 800 $11,764 46,221 19,642 20,000 24,730 $116, 708 222,995 72,830 $26,580 100, 593 $33. 18 38.31 29.78 43.38 18.93 19.32 11.68 70.12 11.26 28.25 44.53 $24. 58 15.46 10.58 $9.69 39.66 3 2, 526 3 13, 964 "7,341 Park Powell * 3, 0.5O Ravalli ^ : 3 7, 822 , 4,575 558, 958 125,000 5.26 52, 413 Sweetgrass ^ 121,302 3 3,086 Teton 5 . . 3 5, 080 Valley = 115,fi.W 7,363 81,095 3 4, 355 132, 2S0 6.3.276 125, 667 60.86 "6,212 NEBBASKA. The state S20, 410, 040 .S4, 781,968 $13,396,300 $2,231,782 $15,282,893 87,050,175 ■ S19. 13 814.43 815. 68 1, 067, 028 409, 251 27. 102 18, 799 20, 477 96, 425 41,505 90,087 47, 392 435, 185 162, 498 194, .527 304,990 123, 309 19, 389 46,884 66. 103 138,319 131,965 143, ,507 125, 463 147, .380 170, 575 205, 212 9,248 53, 434 439, 460 8,237,365 17, 109 127,918 43, 762 26, 664 45,005 765, 169 21,237 11, 423 10, 293 96,362 287, 830 76,206 80, 595 13, 429 72, 578 135, 575 1,678 107, 731 79, .3.53 94, 123 91,. 388 92, 343 33, 403 110,080 291, 197 10,832 7,974 16, 270 3,799 2,760 35, 574 21, 754 67,893 14, 667 106, 484 38,682 15, 207 22,180 36,438 14,389 19, 151 30,234 27, 910 26, 409 18,099 77,128 10,592 42, 564 42,643 9,248 34, 112 66, 474 94,311 8,509 7,442 20, 218 23,809 34, 765 114,216 6,308 11,423 6,500 10,662 47,517 16,688 29,405 13, 429 24,631 30,374 46 12,680 6,014 15,980 10, 969 7,343 7,815 415, 295 80,962 10,233 12,664 101,839 19,380 167, 231 50,679 23.06 2.35 22.12 41.37 7.85 7.43 10.40 14.40 21.90 12.10 12.35 14.68 9.10 9.19 7.14 11.92 8.86 11.61 9.54 6.48 22.79 30.94 16.25 3.59 4.85 19.19 60.08 8.08 8. .59 4.46 3.02 3.49 26.58 9.56 2.12 12.48 16.46 16.60 5.78 8.38 5.46 17.57 11.36 3.87 10.24 5.20 8.28 9.11 50.49 11.49 17.09 7.79 4.20 11.05 11.73 3.53 15.36 12.82 "is.'ii" 17, 748 15,000 17, 727 25,000 3,440 31,744 3,055 ■ 99,000 82,910 100, 147 60, 010 42,012 850 495 Boone 35,851 16,311 450 29, 670 229, 701 40,906 79, 173 222,800 44,859 5,000 9,536 1,279 109, 601 52,975 74, .393 48,335 7,093 79, 160 59,569 62,993 12, 291 6,588 8,660 60,981 401,655 136,064 311,034 361, 732 8,345 32,785 47, 365 62, 749 137, 408 124,855 161,027 99,656 203,813 172, 988 106, 322 35,589 10, 554 396,855 2,912,537 16,145 142, 767 78,004 32,033 76, 798 478, 707 9,016 30,706 1,200 84,056 310,811 150,726 133,806 7,821 45,864 149,333 2,673 176,977 47,822 109, 163 135, 287 109, 223 20, 431 is. 99 18.12 12.29 20.13 15.02 1.19 6.82 7.37 9.27 8.42 11.94 13.13 4.60 37.84 17.79 10.50 12.30 1.31 20.61 18.43 4.02 8.91 10.14 3.77 7.80 13.17 5.43 6.38 2.62 17.26 18.82 10.09 16.40 1.98 7.91 10.92 6.27 18.77 3.22 10.56 14.93 42.73 5.21 "27 .'32" 17.45 23.70 11.48 0.94 12.05 2.39 20.74 30.56 0.11 34.55 "25." is' "'M.'ei' 17.52 22.16 ■"'i'gi' 14.97 0.43 4.24 9.65 ""3.' 52' ■"25." 67' 18.04 15.24 6.66 "'h'.hh' 1.78 "is." 99" 2.73 14.94 21.46 3,292 205, 716 121,022 217, 913 191,5.50 2,720 19, 872 Burt 13, 434 15, 763 Cass 20, 780 13, 555 Chase 2,109 18, 197 34, .590 808 52,581 51,015 6,563 18, 779 26, 973 136,647 170, 173 236 111,024 6,546 Clay 15,619 11, 363 15, 048 19,374 129, 695 48,861 103, 000 6,466 5, 613 73, 104 12, 632 Deuel 2,578 389 112, 703 997,001 18, 933 260,283 7,146,053 8,600 119,627 2,610 2,855 10, 240 475, 618 4,298 98,618 197, 359 834,047 11,025 Dodge 22, 905 137, 105 2,118 Fillmore 949 20,934 29,644 81,796 400 27, 137 126,967 14,899 9,807 8,837 12, 879 175,335 11,631 28,792 Oarfield 2,221 5,910 5,399 3,793 76,900 101, 506 32,217 13,890 825 8,800 138,807 27,301 37,300 36,626 154,624 126,004 40,527 5, 8.56 Hall " 17,344 13, 176 9,612 2,468 Hitchcock 13,690 10, 123 1,632 75, 149 40,741 36,993 34,257 95,078 6,614 6,850 4,131 Holt 11,934 434 20,002 .32,698 42, 150 80, 419 44,000 61, 429 22, 101 113,602 87,383 10, 525 15,266 11,, 369 10,028 Keith 41,000 25, 588 1 829 2^908 1 Including debt of all minor civil divLsions except school districts reported in column "school districts." 2 Including all school district debt except that of those "cities, towns, villages, and boroughs" shown in D or over in 1900. 3 Population is that reported at the Federal census of 1900. ^ Organized since 1900. s Organized since 1890. ivision A of Table 86 which had a population of 8,000 PUBLIC INDEBTEDNESS. 371 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. NEBRASKA— ContiDued. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. CODNTY. 190 } 1890 1880 1902 1890 1880 I'^stimated population, June 1, 1902. Aggregate. Of counties. Of minor civil divisions. I. Cities, vil- lages, town- ships, pre- cincts, etc.i School dis- tricts.! Kimball S703 39,033 2,350,776 147,030 28,243 19, 429 1,489 199, 334 44,218 55, 442 94,809 143,042 844, .597 76,989 37,851 77,924 53, 636 214,617 27,983 66,831 103, 117 9,371 120,677 19,214 96,076 46, 171 111, 650 33,598 177,208 6,410 55,382 104, 788 11,745 41,400 109, 702 3,53, 573 63,375 77,021 1,480 108,083 $703 18, 442 94,025 37,762 7,853 3,435 79 73,959 12, 129 13, 122 29, 932 38, 841 31, 770 28,967 5,851 24, 563 19,332 34,349 12, 898 42, 995 53,905 6,210 27, 494 • 18, 760 11,657 17,839 3,676 18,613 12, 761 2,160 4,138 12,661 958 18, 957 18, 602 49, 476 17, 207 25, 521 1,480 20, 142 $10,319 40, 342 2,159,825 146,913 15, 335 14,543 97 110,602 161,079 48,200 197,921 100,911 859, 227 55,879 27, 484 81,699 28, 279 230, 371 89,084 74,209 259, 022 26,833 98, 404 8,845 238, 559 17, 138 159,017 74, 584 210, 478 25, 448 30,803 83,488 10, .550 8,0.50 95, 154 304, 413 28,844 111,794 11,105 363,991 $0.98 2.52 37.60 12.66 32.24 16.76 3.85 11.30 4.73 6.36 6.17 11.34 38.99 6.39 32.35 7.13 6.86 11.79 2.67 6.85 5.15 3.40 6.75 2.02 4.33 17.20 7.16 6.11 36.93 2.74 7.46 7.16 18.07 5.76 14.85 26. .52 6.98 6.58 1.14 5.88 $10. 76 4.70 28.27 14.07 11.13 8.75 0.24 8.09 18.39 8.35 15.31 8.84 33.83 .5.40 6.30 8.38 5.81 14.93 8.24 8.40 14.74 8.70 4.90 1.29 11.06 9.08 9.85 8.59 32.89 10.38 6.67 6.66 20.41 2.53 13.42 25.65 4.68 9.97 6.60 15.28 "$2! 48' 28.05 15.77 "'i.'si' 23.53 0.04 26.08 ■1.23 26.97 13.86 14.85 1.14 23.65 13.28 2.49 16.75 "'i'is' 4.44 13.27 "ie.'oo' "45.' 46' 22.40 2.33 "23"46' 27.44 23.69 15.63 '■i.'42' 718 $20, 591 1,805,220 75,000 $9,081 787, 786 57,276 15, 495 $461,531 34,268 20, 390 15,994 1,410 30,453 62, .522 11,612 876 1,233 523 Madison 94,932 32,089 24, .514 45, 400 77, 620 360,330 46,598 4,000 43,371 14,303 104, 105 14,886 23,836 48,975 217 85,241 454 33,600 13, 100 88,172 9,985 34, 547 3,250 7, .500 41,870 49, 243 135,684 61 362,107 6,218 424, 113 95,878 17,638 9,356 17, 806 19, 477 26, 581 452, 497 1,424 28,000 10,000 20,000 76, 163 199 8,712 Nemaha 15, 3.56 12,614 Otoe 21, 664 Pawnee 12,0.56 1,170 Phelps Pierce Platte Polk-. 36,334 1,375 224, 956 84,085 7,566 251,706 10, 962 9,161 18, 209 10, 486 9,758 237 2,944 7,942 20,022 Rock 2,755 31, 162 19,887 309, 725 17,882 Sarpy 9,522 Saunders 50,818 15, 233 19, 802 5,000 129, 900 32, 187 2,684 Seward 179, 405 15,600 Sheridan 5,503 93, 703 6,580 1,975 43,744 50, 257 10, 787 14, 443 51,500 273, 941 25,439 40,000 40, 613 14,180 7,427 14,643 650 8,000 39,600 30, 157 20, 729 11,500 7,185 Valley- 54, 494 236,825 19,263 110,347 7,389 Washington . . 13,330 10,600 Webster 11, 701 Wheeler 1,298 York 13,743 74, 198 15,815 18, 391 XEVADA. $940,286 S861, 153 $53, 132 $26,000 .$827,976 $1,024,523 $22.21 $18.09 $16.45 3 42, 335 Churchill 1 1,370 1,015 67,000 32,915 42,581 93,040 66,000 350,060 7,383 54,010 113, 000 112,000 38, 584 146,675 2.86 0.64 11.72 10.22 6.01 36.45 18.21 94.83 3.06 28.81 20.88 6.95 6.81 54.65 830 7,000 4,500 30,000 V 7,000 4,500 30,000 1 5,000 4.56 0.79 15.21 8.05 44.42 171. 73 8.60 18.66 13.53 i:^85 35.65 3.22 "is.' 79' 0.09 26.06 51.19 136. 79 13.83 43.97 3.89 "'s.'ie' 67.40 1,534 Elko :::;:::::: 5,688 Esmeralda 40,371 300 89,505 116,000 337, 330 27, 481 56,723 19,000 1,972 1,954 Humboldt 36,947 68, 144 563,959 19,601 21,274 39,137 11 80,912 69,900 35,947 68, 144 663,959 19, .501 21,274 17,005 11 23,912 69,900 4,463 1 1,534 1 3,284 Lyon 2,368 1,140 22, 132 2,893 3,673 Storey 31,000 26,000 20, 266 116, 000 9,141 White Pine 1,961 1 Including debt of all mmor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those "cities, towns, villages, and boroughs" shown in Division A of Table 86 which had a population of ; or over in 1900. 3 State and county population is that reported at the Federal census of ICOO. < Less than 1 cent. ;,0D0 372 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. JSTEW HAMPSHIRE. The state Belknap Carroll Cheshire Coos Grafton Hillsboro Merrimack Rocldngliam . . . Strallord Sullivan INDEBTEDNESS LESS SINKING FUND ASSETS. Total. 1902 Aggres^ate. Of counties. 427, 776 148, 889 322, 734 394, 145 550, 078 2,892,151 1,508,377 1, 443, 173 1,640,317 534, 446 5853, 133 01 minot civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.i 1,953 50,000 35, 413 23,342 323, 102 106, 009 225, 267 90,000 377, 776 148,889 322, 734 358, 732 526, 736 2, 569, 049 1, 402, 368 1,217,906 1,550,317 534, 446 School dis- tricts.' 1890 55,457,343 87, 913 248, 778 429, 906 133, 742 296, 676 1,615,415 1,079,653 464,396 815, 900 284,964 1880 S7, 162, 970 242, 236 467, 389 341, 944 239,040 583, 263 1, 906, Oil 1,115,062 ' 1,055,125 795,047 418, 853 Per capita. 1902 823.56 1890 S14. 49 22.09 8.94 10.19 12.83 13.23 24.82 28.44 28.07 41.51 29.44 4.33 13.73 14.53 5.76 7.97 17.32 21.84 9.35 21.22 16.47 1880 520.64 13.50 25.65 11.90 12.87 15.04 25.19 24.08 21.61 22.36 23.06 Estimated population, June 1, 1902. 418,600 19, 366 16, 649 31,669 30, 720 41,570 116,517 53,029 51, 412 39, 617 18, 151 NEW .TEKSEY. The state 581,203,759 Atlantic 2, 246, 906 B ergen I 2, 000, 604 BurUngton [ 498, 071 Camden I 3, 054, 287 Cape May 520, 251 Cumberland 621, 590 Essex 24, 662, 727 Gloucester 1 276, 408 Hudson 26, 054, 288 Hunterdon ' 143, 775 Mercer i 3, 9.30, 671 Middlesex I 2, 039, 441 Monmouth 2, 324, 416 Morris ' 988, 893 Ocean i 157, 891 Passaic i 5, 372, 472 Salem j ■ 172,991 Somerset ' .353,7.38 Sussex 279, 900 Union 5, 226, 642 "Warren 269, 797 512, 462, 483 61,000 121,000 113, 800 .56,000 103, 332 97,000 4, 489, 990 109, 000 .% 821, 724 12,125 893, 000 340,800 335,000 400,000 22,000 631,000 43, 208 127, 089 8, .565 6.56, 000 25, 100 •566, 301, 559 82, 449, 717 2, 144, 662 1, 403, 709 281, 618 2, 920, 837 367, 519 501,790 19, 649, 677 135, 788 22, 098, 164 109, 700 2,972,171 1, 689, 991 1,689,196 607, 518 69, 691 4,639,922 122,283 166, 249 2.50, 435 4, 443, 142 238,697 41,244 475,896 102, 753 77, 450 49,400 22,800 523, 160 31, 620 134, 400 36,200 74,500 108, 650 300, 220 81, 375 66,200 101, 550 7,500 61, 400 20,900 126, 500 6,000 848, 310, 947 81, 686 340, 273 333, 037 1, 798, 295 184, 471 146, 400 11,669,580 286, 672 22,678,094 33,214 1, 049, 153 1, 782, 722 426,638 26,200 25, 384 1,919,170 115,248 165, 962 9,900 5,133,081 206, 767 67, 569 462, 941 409,653 1,694,683 106, 107 199,000 12,372,650 17, 970 19, 721, 527 124, 619 815, 026 2, 207, 745 242,313 69, 079 16, 733 1, 832, 398 67, 634 217,097 111,866 7,660,843 437, 174 840. 85 43.39 22.98 I 34.97 12.06 65.00 4.23 38.84 23.53 27.54 14.92 7.82 32.87 6.70 10.32 11.76 49.07 6.95 2.83 7.21 6.69 20.51 16.37 0.94 13.12 28.87 6.17 0.48 1.59 18.27 4.58 5.86 0.44 70.83 6.63 3.61 12.31 7.39 25.34 10.87 3.22 , 5.28 45.57 I 65.14 10.01 0.69 82.06 104.93 3.23 14.04 42.22 4.36 1.36 1.09 26.61 2.34 4.75 137.86 11.96 1,987,858 61, 786 87,065 69, 761 113, 209 14,876 51, 659 379, 405 32,933 411,582 34,008 101, 426 86,671 84, 401 66,266 20, 199 163, 466 25,832 34, 276 23,811 106, 497 38,829 NEW MEXICO. The territory. Bernalillo. Chaves 5. . . Colfax Dona Ana . Eddys Grant Guadalupe ^ Lincoln Luna " McKinley s. Mora. ...... Otero ■'' Rio Arriba. San .Tuan . . . San Miguel - Santa Fe... Sierra Socorro.. Taos Union 5.. Valencia . 588, 677 109, 560 140, .559 75, 676 76, 5.50 300, 568 34, 161 41, 451 14,644 44, 736 92, 095 65, 500 51, 066 21,000 609, 359 868, 368 55,0.50 196, 700 48, 636 43,059 104, 200 , '.tor, 361,886 .52,960 76,080 74,376 62,284 i 233, .557 34, 151 41, 4.51 14,644 35,000 92, 095 47, .500 51, 0.56 21,000 490, 081 845, 140 55,050 181, 700 48, 635 43,059 104, 200 .8396,888 166, 791 31,600 39, 479 I .57, 778 23, 228 S217,8 60, 000 25, 000 25, 000 1,300 12,000 51, 961, 538 884,872 817.70 512.77 61,600 2,52,634 1. 9,129 42, 504 265, 279 "5.5,' 966" 70,096 34,000 10,062 362, 381 489,089 47, 777 201,234 27, 470 93,983 9,051 4,500 2,822 '7,'826' 35, 579 6,000 7,000 1,600 7,500 20.56 22.95 13.85 7.50 23.40 26.83 6.29 8.37 8.94 13.67 3.69 3.88 27.63 69.24 17.97 16.13 4.38 9.61 7.60 12.08 1.14 4.62 27.47 "7.' 89' 1.60 2.95 5.32 14.97 36.06 13. 16 20.97 2.78 6.77 2.66 0.59 0.71 1.72 0.46 0.89 0.16 0.67 202,316 128,630 < 4, 773 * 10, 150 < 10,087 13,229 11, 637 < 6, 429 < 4,953 1,990 ' 10, 304 < 4, 791 14, 226 6,416 < 22, 053 n4,658 3,064 .■1 12, 195 11,093 M,528 13, 899 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those "cities, towns, villages, and boroughs " shown in Division A of Table 86 which had a population of or over in 1900. 3 Excess of sinking fund assets over debt. * Population is that reported at the Federal census of 1900. ^ Organized since 1890. « Organized since 1900. 7 No estimate. 1,000 PUBLIC INDEBTEDNESS. 373 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND JIINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. XEW YORK. INDEBTEDNESS LESS SINKING FUND ASSETS. Aggregate. The state I $429, 185, 126 Albany Allegany Broome Cattaraugus. Cayuga Chautauqua . Chemung Chenango Clinton Columbia Cortland . . Delaware . Dutchess - Erie Essex. ... Franklin- - Fulton Genesee.- . Greene Hamilton. Herkimer.. - .TefTerson . . . Kings 3 Lewis Livingston - Madison Monroe Montgomery. Nassau ^ New York S.- Niagara . Oneida. - Onondag; Ontario . Orange . . Orleans.. Oswego. - Otsego.. Putnam . Rensselaer . - - Richmond 3. . . Rockland Rt. Lawrence. Saratoga Schenectady. Schoharie . . . Schuyler Seneca Steuben Suflolk.... Sullivan Tioga Tompkins. Ulster Warren Washington . Wayne Westchester . . . Wyoming Yates New York city . 5,006,341 231, S59 1,015,823 527,875 733, 096 1, ,M5, 679 1,322,997 557,268 391,860 696,870 779, 785 723,003 2, 202, 351 19,731,500 150, 872 267,456 743.919 63; 677 419, 840 101, 142 1,048,790 1, 145, 384 189,506 430, 238 883, 669 11,418,563 1,317,976 2, .509, 279 2,937,717 2,313,303 8,906,976 746, 798 2,04.3,189 94,417 1,874,8.33 .542,8.52 19,000 Of minor civil divisions. 4,183,269 734, 751 515,785 1,232,213 ],.592,!>90 236, 328 143, 243 350,675 897. 242 530, 302 564, 718 76, 606 470, 953 2, 158, 526 415, 733 456, 273 412, 698 12, 029, 049 346, 578 163, 500 3?6, 0.38, 392 Of counties. ' Cities, vil- [ lages, to\vn- School dls- stiiirs, pre- cincts, etc.i 9, 093, 624 897, 750 70,000 .30,000 46,500 84,772 65,046 251, 600 8,500 43,500 245, 314 768,000 21, 124 19,421 51,7.52 1,500 1.33,480 21, 334 16, 020 54,250 21,445 10, 000 26, 736 8.50, 000 121,412 1,361,764 15, 000 376, 260 190, 000 65, 728 5,000 81, 653 82,467 847, 96-1 2.52, 760 74,000 167,000 162, 227 12,248 13, 000 30,000 45, 000 3,755 807, 850 9, 368 30, 174 54, 000 640, 960 18,000 .W17,.340,167 4,088,729 206, 639 898, 661 468, 675 722, .596 1,498,979 1, 267, 687 464, 696 312,600 435,070 771,285 658,803 1,943,037 18,901,500 117,648 208, 535 687, 667 31, 177 249, 700 79,808 1,0.33,770 1,024,684 168, 060 376, 538 812, 683 10, .543, 563 1,160,6.34 860, 390 2,904,797 1,888,918 8, 547, 276 746, 798 1,903,311 76, 167 1,789,680 4.34, 585 13,000 3, .3.36, .305 374, 361 425.9.35 917, 163 1,430, .363 184, 180 118,243 337.675 829, 842 245.445 664,718 71,356 461,898 1,350,676 402, 365 336, 199 312, 698 10,871,9.39 316, 378 127, 800 326, 038, 392 trlcts.2 52,751,335 19,802 25,220 47, 162 39. 200 10,500 56, 700 8,810 7,800 14,214 10,200 20, 700 14,000 62,000 12, 200 39, 500 4, 500 21,000 36,660 66,450 43, 700 44, 2.50 25.000 35, 930 287, 126 17,920 49, 125 169, 700 74, 1.50 13, 250 3, 500 25, 800 6,000 107,6.50 15.850 1.58,050 39, 900 26, 000 37,400 239, 867 5,250 6,300 4,000 90,900 46, 000 616,150 12, 200 35, 700 1880 6,650,171 157, 989 .357,410 194, 735 694, 718 458, 601 455, 259 911,879 339, 746 573,911 570, 897 921,2.32 1,866,117 11.766,041 43,092 27,400 442, .536 86,053 544.618 10, 380 492, 8.52 .520, 275 .39, .873, 518 44,075 287, 788 882,860 5, 904, 463 134, 375 1,012,854 631,686 2, 100, 506 187, 971 1.117, .390 122, 350 1.623,172 470,895 1,500 2,503,077 1,955,021 926, 819 13,000 476,657 768, 791 382, 503 177.826 3,200 371, 276 295, .594 174, 000 666, 000 148, 726 377,834 1,644,425 190, 137 151,. 50O 628, 837 3,4.32,105 244, 400 75, 963 S211,186,."i.S2 4,705,126 133,985 438, 744 108. 654 1,012,226 569, 785 463, 555 1,821,007 .377.424 680, 679 643,251 1,071,363 2,358.1.54 9, 326, 343 94,611 41, -WO .350, 111 151,269 480, 740 9. .548 76, 958 1,210,571 41, 887, 944 158, 847 .366,444 948, 318 6,431,7.53 76, 846 629, 7.50 1,3.33,294 2,099,168 263, 341 1,451,238 l.?4,895 2. 239, 267 768. LSO 9,105 2,894,624 1,778,578 1,010,568 18,0.30 393, 154 714,376 246, 259 276, 946 2, 329 306, 160 302, 197 196, 390 .599,646 423,987 695, 757 2, 404, .543 189,8,52 36, 469 635, 935 2,966,110 416, 687 88,637 Per capita. 1880 *66. 56 29.81 5.49 14. 43 8.01 11.13 16.96 24.93 16.20 8.27 16.18 27. 51 16.53 26.97 43.88 4.80 6.01 17. 45 L53 13.40 20. .50 24.87 14.64 6.99 11.69 21.98 .50.42 27.19 41.10 37. 26 17.08 51.60 14. 69 19. .34 3.08 26. .57 11.16 1..36 17.92 5.77 19.97 28.12 9.01 9.22 12.99 10.89 6.69 16. 96 2.78 13. 87 24. 61 13.62 9..S5 8.49 59.51 11.26 8.19 89.02 S33. 25 34.34 3. 65 5.68 3.20 10.64 6.10 9.43 24.14 7.32 12.43 19.92 20. 25 23. 96 36.40 1.30 0.72 11.75 2. .59 17.24 2.18 10.81 7. .56 47. 55 1.48 7.61 20.58 31.14 2.94 67. 63 16.21 6.14 14. 36 3.88 11.42 3.97 22.68 9.26 0.10 19.65 15. 70 17.93 0.37 5.60 13.33 12.84 6.10 0.19 13.15 3.63 2.78 21.14 4.97 11.48 18.89 6.82 3.32 10.63 23.38 7.84 3.62 841.65 30. 38 3.20 8.87 1.95 15.66 8.72 10.76 45. 65 11. .34 14.20 24.91 25.08 29.78 42.41 2.74 1.28 11.30 4.61 14.70 2.43 1.80 18.31 69.87 5.06 9.01 21.50 4-4.39 2.01 90.71 11.62 11.55 17.81 5.32 16. 45 6.14 28.74 14.95 0.60 31.96 15.42 25.92 0.65 4.67 12.95 10.46 8.42 0.12 10.46 3.89 3.64 18.46 12.98 20.20 28.01 7. .54 0.76 12. ,30 27.22 13.48 4.20 Estimated population, June 1, 1902. ,.5.S8,269 167, 942 42, 203 70,401 66, 863 6.5,864 91,740 53,079 36,654 47,372 43,075 28,346 46,563 81, 656 449, 692 31,405 44.516 42,6.38 35, 087 31,340 4,9.33 52, 171 78, 232 27, 114 36, 816 40,203 226,487 48,464 61,0.59 78,873 135,417 172,018 60,838 105, 621 30, 627 70, 573 48,647 13,939 122,074 40, 991 89,467 61, 716 66,644 26, 2,31) 16, 5.36 26, 995 82,420 79, 210 33,301 27,534 33,9,58 87, 718 30, 739 46,324 48,622 202, 134 .30, 789 19,9.54 3,662,690 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those ' ' cities, towns, villages, and boroughs " shown in Division -\ of Table 86 which had a population of 8,000 or over in 1900. 3 Made part of (Greater) New York city since 1890, < Organized since 1890. & Included under counties of Kings, New York, Queens, and Richmond. 374 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES; 1902, 1890, AND 1880— Continued. NORTH CAROLINA. The state . Alamance. Alexander. Alleghany. Anson Ashe BeauJort... Bertie Bladen Brunswick . Buncombe. . Burke Cabarrus . Caldwell.. Camden . . Carteret . . Caswell... Catawba . Chatham. Cherokee . Chowan . . Clay Cleveland Columbus . . - Craven Cumberland . Currituck Dare Davidson Davie Duplin Durham . . Kdgecombc Porsyth . . . Franidin. . Oaston -■ . . Gates Graham . . Granville . Greene Guilford.. Halifax Harnett Haywood- - Henderson. Hertford . . . Hyde Iredell Jackson. . Johnston. Jones Lenoir Lincoln . . . McDowell Macon Madison . . Martin Mecklenburg. Mitchell Montgomery - Moore INDEBTEDNESS LESS SINKING FUND ASSETS. Total. 1902 Aggregate. I,on3,180 01 Counties. S2,3S7,935 Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.i School dis- tricts .2 42,780 22,900 1,000 41,447 9,000 45,746 5,102 38,9.30 18,400 1,000 420 9,000 14,743 6,000 3,500 1,103,805 27,700 191,600 11,915 700 3,276 10,616 10,257 12, 476 40,953 3,500 109,354 2,600 11,000 11,915 700 1,926 2,134 232 12,476 40,953 6,319 75,000 4,600 147,952 184,253 6,000 448 13,7.50 18,665 385 I 464,659 169,080 686,714 20,000 143,944 6,319 75,000 4,500 38,964 113,794 6,000 448 3,850 4,500 41,027 31,003 102 994,451 25,100 180,500 8,482 10,025 108,988 i 70,459 18,665 385 65,000 11,000 62,791 20,000 32,944 13,760 399,669 158,080 623,923 111,000 16,573 i, 47,000 , 10,400 572,7.50 jl. 20,190 ' 61,994 II 39,500 II 172,960 16,573 I 1,000 i 10,300 I 18, .500 26,994 6,000 92,960 46,000 100 572,750 1,690 35,000 34,500 I 80,000 ' 4,498 112,076 800 4,498 24,175 1 800 48,000 3,. 561 71,000 4,372 63,767 47 995,679 17,948 2,000 76,468 786,. 535 10,500 41,152 7,800 3,. 561 63,000 4,271 63,767 48,000 ,368,279 17,948 2,000 19,708 92,902 10,600 41 , 152 7,000 8,000 101 47 627,400 56,750 693,633 1890 1880 82,640,490 8.000 26; 500 5,000 17,200 11,000 800 344,000 25,300 12,600 1,130 1,650 50,000 10,800 7,000 12,300 16,822 6,000 82,080 99,. 529 171,000 7,664 6,462 36,000 4,000 8,000 6,937 24,000 Per capita. 1902 S4.41 1890 S2. II 1880 1..58 2.03 0.12 1.86 0.44 1.67 0.25 890 I 5,500 1 6,400 97,900 26,000 3,340 1,400 600 101,000 23,500 4,700 6,000 8,111 6,800 1,500 30,000 5,000 143,227 310,000 48,000 600 229,185 24,000 244,730 10,667 840 200 2,000 64,300 500 63,250 .500 20,659 4,500 120,000 12 500 62,000 4,176 400 7,000 4,000 21,100 26,400 5,000 0.27 23.96 1.62 8.21 0.73 0.13 0.27 0.72 0.45 0.53 3.35 1.37 2.88 0.20 5.95 6.22 0.93 0.09 0.68 1.53 0.02 16.67 6.24 18.76 0.77 4.81 3,000 54,000 4,000 1 3,060 8,000 18,750 4,000 105,050 3.64 2.04 0.84 13.88 0.66 3.77 2.35 12.00 445 66,000 l,.50O 0.48 3.76 0.06 1,800 6,160 5,250 26,000 14,900 360,000 16,200 10,500 10, 100 9,000 619,140 3,000 13,000 3,500 1,.500 55,000 1,000 4,600 316,759 1 700 15,000 60 2.48 0.22 5.61 0.36 3.01 P) 17.23 1.14 0.14 3.15 670,046 6,500 1,200 I 30.09 0.50 3.36 0.63 0.44 2.81 0.77 0.82 0..57 0.05 9.75 1.69 0.69 0.09 0.29 4.62 0.67 0.37 0.48 1.69 1.43 4.02 4.86 6.26 0.24 0,25 0.46 12.70 1.00 8.61 0.51 0.06 0.02 0.60 2.22 0.05 2.25 0.02 1.60 0.34 9.53 (=) 0.06 2.44 0.44 0.01 0.95 0,27 0.56 0.52 1.46 0.98 8,44 1.26 0,93 0.49 0.43 25.77 0.14 1.26 0.23 1.00 L95 0.28 0.46 0.36 1.49 4.47 1.95 0.22 0.14 0.10 10.32 L32 0.31 0.21 0.99 0.86 0,45 1.81 0.35 7.26 13.01 7.41 0.19 0.81 1.46 0.24 1,28 1,73 0.40 0.13 0.26 1.73 0.39 10.22 0.06 2.91 0.20 Estimated population, June 1, 1902. 0.14 6. .59 0.12 0.34 9.27 0,07 1,60 (') 26.67 0.66 0.05 1,948,982 27, 143 11,266 ' 8,007 22,238 20,371 27,470 20,810 17,859 13,009 46,092 18,251 23,318 16, ,374 5,436 12,009 14,828 22,821 23,612 12,236 10,476 4,600 26,014 21,968 24,886 29,635 6,483 4,965 23,743 12,213 23,149 27,871 27,087 36,627 25,922 29,931 10,445 4,649 23,019 12,438 41,278 31,171 16,446 16,798 14,408 14,382 9,354 29,784 12,321 33,262 8,390 19,391 16,080 12,893 12,504 21,212 15,416 57,787 15,703 14,789 24,250 26,4.32 26,137 21,132 12,268 14,638 Nash New Hanover Northampton Onslow Orange 1 Tncbidinff debt of all minor civil divisions except school districts reported in column "school districts." 2 Includini all school diatriet debt except that of those "cities, towns, viUages, and boroughs" shown m Division A of Table 86 which had a population of 8,000 or over m 1900. a Less than 1 cent. PUBLIC INDEBTEDNESS. 375 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880—Continued. XOBTH CAllOLINA— Continuoci, INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 Aggregate. Of counties. Of minor civil divisions. Cities, vii- lages, town- School dis- ships, pre- tricts.2 cincts, ctc.i 1890 1880 Per capita. 1902 1890 1880 Estimated population, June 1, 1902. XOKTir DAKOTA. The state. 84,639,828 Barnes Benson. . .. Billings Bottineau . Burleigh... Cass Cavalier . . Dickey .. - Eddy Emmons. Foster Grand Forks . Kidder. . . Lamoure . Logan .... McHenry . Mcintosh. McLean... Mercer Morton . . , Nelson.. . Oliver . . . . Pembina . Pierce 148,. 334 99,603 10,231 128,094 271,711 661,601 102,479 63,867 28,792 56,873 .32,77.5 644,896 33,787 48,2.57 30,. 573 23,802 67,120 43,169 44,. 342 36,711 223,086 10.5,88.5 2,440 99,916 49,574 41,912 32,980 9,303 79,966 164,938 46,116 44,210 17,882 12,088 39,003 7,913 1,654 24,7.56 28,021 36 17,646 32,306 30,. 519 24,881 27,7.59 103,453 42,922 1,905 38 9,664 .81, 769,. 520 32, 557 5, .388 4,665 ,58,449 550,057 10,488 10,702 12 565,815 2,920 8,203 10,3.59 48,304 11,768 "3i;2i2" 4,673 81,572,210 73,865 61,2.35 928 43,463 48,324 65,428 47,781 35,283 16,704 17,870 24,850 77,427 6,111 12,033 20,178 6,156 29,425 12,650 19,461 8,9.52 71,. 329 51,195 535 68,666 35,237 142,. 305 47,699 34,307 236,016 J 494,948 60,426 85,604 24,871 89,742 30,. 364 288,519 93,251 59,159 31,077 14,725 211,746 13,606 .■iN,n:i2 32,798 126,933 99,858 5,274 136,500 6,429 S12.67 I 817.18 83.57 21,166 12,600 6,. 500 10.46 11.40 6.17 12.10 ,35. 76 22.08 7.40 9.68 8.09 10.99 7.88 25. 52 6.44 24. 45 4.55 9 08 7.26 8.11 4 94 18.90 19. 38 12.2,974 21.263 165,4.50 26,8.50 412.296 .26. 45 .517.41 I 7.66 3.40 27.34 13.84 11.64 3. .53 7.71 1.82 16.64 1.25 20.37 4.34 18.68 9.04 3.12 2.72 31. 19 21.40 2.03 3.93 14.41 12.08 17.78 18.09 5.80 2.19 5.97 0.81 26.71 6.75 ,8.12 12.52 4.5. 15 9.78 12.66 5.40 16.71 3.90 6.73 40. 57 7.75 22.95 4.90 15.93 11.26 76.20 25.40 16.57 3.50 16.81 9.12 2.45 5.19 13.26 16.46 17.34 3. 97 14. -'8 14., --e 7.67 15.56 27.48 47.39 11.92 17.64 22. 56 2.89 10. 43 11.35 26.69 0.99 4.13 22.26 7.59 5.29 2.29 15.10 2.85 5.52 41.34 2.85 5.24 2.11 8.82 i:82 72.62 23. 50 12.29 0.02 12.98 3.87 0.75 2.95 4.69 1.71 .5.97 2.39 2.21 8.49 9.10 8.14 4.12 40.41 3.47 7.26 9.06 1.82 4.97 14.49 23. 82 ?13. 45 0.16 1.44 0.76 0.10 1.80 ,3.32 .3.18 0.72 4. .35 6.74 6. .55 0.62 1.64 1.50 0.41 3.05 34.79 1.94 1.27 2.92 13.79 1.11 1.45 1.5. .33 0.58 5.04 1.41 2.07 1.24 71.12 1.88 8.37 '3."%" 1.71 "i.'26" 1..36 'o.'oi' 8.26 4.55 5.88 1.03 .53.82 0.36 4.80 1.60 1.13 5.12 1.23 4, 2.54, 589 11.40 26, 376 49,442 20, 976 63, 006 39, 438 31,810 61, 567 27, 905 58,524 16,659 26,574 60, 271 31, 222 24,194 70,502 29,863 34, 313 464,960 42,446 26,611 26, 243 38,088 34,323 21,609 172, 534 22,967 2S,100 14, 996 31,971 35, 581 416,461 41,879 31,637 20,418 27, 722 31, .368 24, 746 19, 185 32,406 35,416 45, 345 27, 802 22, 370 39,530 47,828 31,026 57, 769 163,811 20, 696 72,966 29.468 22.002 28,382 28, 181 43, 775 1 Including del)t of nil niinor civil dixi.suins except school districts reported in column "scliool districts." 2Inclnding all school district t]<'\>t except th;it of thn.se "cities, towns, villages, and boroughs" shown in Division A of Table 86 which had a population of 8,000 or over in 1900. 2 Organized since 1800. PUBLIC INDEBTEDNESS. 377 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKINii FUND ASSETS OF COUNTIES AND MINOF. CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. OHIO— Ccir.tmued. INDEBTEE NESS LESS SIl tal. dKINC FUSD ASSETS. a. Tc Per capit 1902 1890 1880 1902 1890 1880 Estimated population, June 1, 1902. Aggregate. Of counties. Of minor civil divisions. Cities, vil- lages, town- sliips, pre- cincts, ctc.i School dis- tricts, 2 .S95,206 3,331,645 1.33, 701 28,674 1,367,282 45,874 280, 239 643, 106 79,024 1.32, .500 67. 127 330,731 175, 647 380, 331 749,933 418,361 423,921 592, 026 1,. 367, 656 3.59, £66 2,353,051 991, 688 691,339 504,619 118,974 .538, 023 .32, 610 243,455 697,847 379, 165 144, 126 707,780 ' 360. 282 $11,614 166,357 50,000 S.53,769 3, 160, 288 77,001 24,780 7.54, 770 31,7,32 114,6.39 114, 123 9,051 35,000 14,0.T, 309, S29 59, 020 267,023 617,670 308, 405 374, 209 .580,637 1, 340, 537 217,198 2, 066, 827 886, 189 370,864 381,019 37, 169 430,4.83 8,610 192. 727 .586,597 321,. 506 114,401 493, 799 151, 145 829,833 5, 000 6,700 3,894 9,964 3,800 4,000 22,216 4,400 4, 500 7,'666' 8, 300 35,. 500 43,900 81.679 1,789,938 62, .C63 29,518 705, 034 2, 375 44,500 191,467 148,300 .347, 820 92,033 109, 524 88,002 376, 823 175,976 14, 131 306,975 393,204 665, 526 126, 894 888,710 2.52.305 68, 389 289,465 119,, 879 124,429 2.3, .336 128, 267 189, .598 142,. 593 149,401 210.415 112,060 11 0, .5.58 1,181,671 i7,0.']8 682,931 ! 6,0.56 19, 759 76, 500 5, 000 4,8.50 8,000 11,2.50 29,624 27, 8,50 205,169 90, 300 90, 192 599,987 99,4,35 116,300 391,, 586 51,403 .53,473 76,194 1 125,349 122,000 28,887' 204,979 140,682 9,198 1.37,894 6, 0.50 .33. 47 24.50 7.67 1.61 26.62 2.39 12.59 23.09 2.47 4.90 3.67 11.20 7.39 11.53 16.47 10. 15 12.10 14.06 33. 18 14.60 24. 29 13.18 12.47 9.15 5.35 17.62 2.16 9.51 14.12 10.07 5.77 13.36 17.15 $0.07 17. 75 3.27 1.63 13. 77 0.11 2.03 7. .38 4.76 12.90 5.26 3.93 3.76 12.48 4 62 0.36 9.99 11.11 16.28 6.14 10.56 4.66 1.61 6.21 5. 24 4.19 1.45 .5.04 4.47 3.66 6.00 4.74 5. 16 $0.40 15.04 "6.' 89" 13. 72 0.29 1.00 5.67 0.18 0.18 0.46 0.41 1.21 1.17 5.65 2.24 2.81 17. 90 2.69 4.82 6.12 1.17 1.19 1.90 5.60 5.30 """i."62" 4.74 3.51 0.39 4.05 0.27 27,403 136, 004 17, 657 17,&31 602, 548 10, 342 161,600 ,506, 767 65, 573 93, 000 53,071 13,902 107, 727 77,808 88,363 109, 956 14,980 11,389 2,709 126,018 263,000 72,000 139,000 si," 805' 79. .540 24,000 26, 728 106, 2.50 17,920 19,475 168,700 209, 137 .53, 581 Noble 19, 208 22, 261 27, ,848 31,979 27, 028 Pike 18, 310 Portage 29, 522 Preble Putnam , 23,771 32, 993 Richland 45, 633 41,238 Sandusky 34, 732 35, 049 42, 101 Seneca 24,410 16. 1.50 23,224 33,499 81,475 123,600 41,221 Shelby Stark 24, 609 96,863 Summit .... 75,241 Trumbull 47,435 55, 177 22, 238 Van Wert 28.000 30, 538 15, 186 Warren Washington 24, 000 5,000 39, 739 10, 260 45, 281 25,608 49,419 37, 642 Williams Wood 24,966 52, 987 21,005 OKLAHOMA. $3,186,560 81,482,131 81,360,779 $343,6.50 .56.89 462, 303 40,784 .55,747 4, 775 129, 212 90,620 270,016 4.5,087 29,498 45,468 160, 865 67,862 44,456 1.50,609 147, 155 53,800 82, 131 475, 213 148,006 505, 187 .57,2.34 137, 796 99, 300 67, 455 69, 514 114,097 94, 774 40, 784 47,048 3,293 102,212 71,518 5, 531 28, 263 21,807 32,863 69, 676 30,925 44,303 28. 778 67,405 50, 000 68,781 163. 998 82, ,522 151., 8,59 .30, 706 73.856 44, 953 39, 746 69,514 52, 801 69, 099 13.04 5.23 3, 127 8,699 1,482 27,000 19, 102 24,484 16, 834 no, 658 Caddo ^ « ... (5) 7.49 4.94 17, 245 18, 344 240, 000 (6) 3. 68 13.67 5.16 7.29 3.93 2.18 6.68 7.17 3 12,264 7,691 12,602 3 2,173 Dewev 3 101,2.89 36,937 1.53 121,731 79, 750 3,, 800 13, 350 311.215 65,484 .363,328 26, .528 63,940 .54, 347 228 3 8,819 Garfield 3 22,076 Grant 3 17, 273 20, 438 Kay 3 22, .5.30 Kingfisher 20, 536 (=■) Lincoln .3.04 16. 21 10. 56 :::::: 3 27,007 I/Ogan 29,321 Noble 3 14,015 Olclahoma 17. 57 4.63 6.83 3.76 10.90 28, 749 3 12, 366 Payne 23,647 » 26, 412 Roger Mills 27,481 3 6,190 Washita 4.63 3 16,001 30, ,845 250 30, 151 25,425 3.26 1 3 34, 976 Woodward 12.69 3 7,469 ^Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those "cities, towns, villages, and boroughs" shown in Division A of Table J or over in 1900. 3 Population is that reported at the Federal census of 1900. ■* Organized since 1900. 5 No estimate. I which had a population of 8,000 378 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. OREGOIf. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. 1902 1890 1880 1902 1890 1880 Estimated population, Aggregate. Of counties. Of minor civil divisions. Junel, 1902. Cities, vil- lages, town- ships, pre- cincts, ctc.i School dis- triots.2 $11,066,133 S2, 393, 369 58,430,466 S242,298 82,478,175 1337,126 J25. 57 .37. 90 SI. 93 432,702 279,350 39,865 255,055 625,017 5,0.54 87,884 21,765 23,865 178,668 46,686 188,886 7,798 180,464 113,745 87,335 68,104 139,934 66,550 151,570 51,664 278,924 28,506 6, 792,. 507 100,521 8,149 44,020 330,367 359,557 31,843 224,538 67,304 .52,829 66,9.58 60,851 220,3.50 .50.000 175,880 31,390 61,995 100,197 6,450 37,632 9,275 4,049 52,026 304 74,119 34,928 174,722 16,200 40,000 23,432 2,696 27,289 1,112 14,934 27,112 801 6,618 16.09 26.00 5.91 0.17 1.61 3.75 0.39 L35 "■■4."96' 0.46 3.77 ■"■i.'29" 1.72 0.14 17,363 Benton Clackamas Clatsop Columbia Coos Crook 19,658 137,978 86,699 2,5.54 68,965 8,763 23,865 143,411 31,474 183,986 2,298 86,744 85,452 71,717 45,604 91,546 50,004 50," 600" 20,207 117,077 538,318 2,500 .18,919 13,002 5.94 12.42 46.94 0.78 8.28 5.49 12.56 11.83 14.58 31.76 , 2.99 12.76 1414 3.63 4 07 10.00 1.24 4.23 2.86 2.37 4.39 0.08 14 59 13.65 15.25 3.32 < 6,706 20,544 13,315 « (') ("1 6,447 10,614 <3,964 5,925 4,394 1,900 .35,237 15,105 Gilliam l.-j,212 ' (>) 4,900 P) 5,500 (>) 91,620 ! 2,100 25,343 1 2,950 < 3,201 Grant . 16,213 •5,948 2,606 10,481 4,276 395 14,146 8,045 15,618 17,500 20.42 1 16.37 23. 52 9. 00 6. 84 ! 0. 18 4,276 5.000 i 2,895 48, .388 1 (') 7,272 1 9,274 116,570 35,000 1,064 ' (') 223,374 55,650 18,675 , m 20,486 18.62 7.95 <3,575 16,988 38, 189 84,420 6,285 939,550 19,769 16,750 1.04 i.32 0.79 "■"4." 87" 19,071 11.42 14.68 9.73 3.68 6.88 1.49 ! 62. 42 12. 55 9. 72 2. 52 4,523 11,561 \ 28,669 9,831 522,464 90,014 649 43,672 141,566 217,257 31,843 99,896 3,268 40,615 976 4,141 6,270,043 10,. 507 ■ 122,800 108,823 Polk m 10,337 7,500 (») 348 (') 188,801 1 (») 142,300 1 m 2.34 •3,477 14,881 159,666 76,994 6,031 197,663 21,737 3,685 15,990 27,026 9.85 1 17.40 22.37 5.75 16.03 4.50 5.08 11.93 6.39 1.65 21.52 1.82 3.70 1.66 4.06 "'i.'oi' 0.51 <4,471 18,983 * 16,070 < 5,538 124, 642 11,264 3,600 14,003 64,036 12,214 44,409 21,573 « 60,861 14,967 Whpplprs 21.62 4.79 •2,443 50,807 5,100 4 75 0.64 13,966 1 PENNSYLVANIA. The state $126, 921 , 783 Adams ' 84, 974 Allegheny 35,096, 417 Armstrong 269, 189 Beaver 786, 648 Bedford 110,922 Berks Blair Bradford - Bucics Butler Cambria. . Cameron . Carlson . . . Center Chester. .. Clarion.- . Clearfield . Clinton.. . Columbia. Crawford . Cumberland Dauphin. .. Delaware. .. Elk Erie 1,689,272 1,513,310 232,635 266,114 353,517 681,, 509 41,839 303,400 270,605 917,706 38,792 .585,3.59 514,762 401,2.56 425,018 811,176,347 i 8109,675,378 1,070,058 7,000 3,518,921 89,963 99,. 500 36,000 1.59,123 74,000 110,909 116,875 21 657 26,983 99 500 50 460 70,. 500 119,000 195 244 1 987 57,474 30,404,504 142,552 522,129 31, .500 1,465,867 1,368,775 49,316 168,251 211,451 564,7.55 10,442 132,928 217,013 707,764 16,768 426,051 285,040 127,297 393,066 260,2.56 2,281,676 2,102,834 202,, 593 1, 108, 1.50 ,559,173 295,526 20,500 1,172,992 36,674 165,019 43,422 64,282 70,535 72,410 97,863 25,191 95,097 4,414 70,972 53,592 159,482 22,024 88,808 110,722 78,715 29,965 866,973,065 27,997 17,917,668 172,944 202,545 102, 124 999,130 761,774 89,483 130,834 87,444 141,502 54,666 113,498 180,819 732,779 68,413 258,390 501,527 109,022 420,032 893,318,474 9,222 21,694,001 207,991 174,825 25,995 1,248,735 693,639 67,272 96,649 25,821 82,960 8,297 87,396 222,228 954,821 82,894 386,937 74,897 761,943 819.49 , $12.74 2.45 42.82 5.01 13.63 2.80 142, 106 1,472,259 1,049,136 54,384 1,259,662 10.30 17.21 3.91 3.73 6.17 6.06 5.97 6.64 6.32 9.46 1.15 6.46 17.57 9.91 6.71 5.11 19.35 21.29 5.78 10.98 0.84 32.46 3.70 4 04 2.64 7.28 10.75 1.51 1.85 1.58 2.13 7.55 2.94 4.18 8.20 1.86 3.71 17.48 2.96 6.43 3.09 14.80 20.76 5.05 14.17 821. 79 0.28 60.68 4.37 4.41 0.74 10.19 11.26 1.15 1.39 0.49 1.77 6,510,915 1.61 2.74 5.86 11.44 1.60 1.91 14 72 2.31 11.11 3.09 19.33 18. 70 4.25 1 16.87 ! 34,698 819,679 53,711 57,704 39,632 164,073 87,945 59,437 71,306 57,286 112,629 7,010 45,688 42,818 96,959 33,779 82,824 29,299 40,508 63,307 50,958 117,937 98,778 35,035 100,953 225,945 34,311 146,220 1,648,803 73,700 1,435,696 1,. 539,. 366 267,942 1,. 550, 285 131,119 70,8,50 112,303 1,010,626 97,624 1,219,946 1 Including debt of all minor civil divisions except school districts reported in column "sohool districts." , , n, , , „. ^. ^ ,, .. , . , „„ 'Including all school district debt except that of those "cities, towns, villages, and boroughs shown in Division .V of Table 86 which had a population of 8,000 °'^ °«'Not reported; estimate of total debt of "school districts not reported" Is given at end of state. • Population is that reported at the Federal census of 1900. <* Organized since 1890. c Estimated. PUBLIC INDEBTEDNESS. 379 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. PE^f^rSXL^'A>rIA-ContiIlued. Fayette . . Forest Franklin. Fulton . . . G reene INDKIiTEDNESS LESS SINKING FUND ASSETS. Total. Aggregate. Huntingdon . . Indiana Jefferson Juniata Laclcawanna. Lancaster. Lawrence. . Lebanon . . Leliigh Luzerne... Lycoming. McKean Mercer Mifflin Monroe Montgomery Montour Northampton Northumberland . Perry Philadelphia . Pilce Potter Schuyllcill Snyder Somerset Sullivan Susquehanna . Tioga Union Venango Warren Washington . Wayne Westmoreland . Wyoming York 8622,327 57,063 262,900 3,466 140,302 171,786 148,309 267,346 98,589 2,376,924 1,779,439 551,935 467,940 993, 964 1,665,690 1,232,827 321,803 493,223 82,839 1.55,711 1,618,891 122,542 1,420,622 1,060,143 209,480 52,304,494 1,584 166,771 1,638,. 547 34,924 111,592 82,144 51,676 220,315 83,829 302,121 332,066 2,024,764 53, 737 1,207,748 56,209 1,384,448 OE counties. 1122,729 50,000 10,000 1,200 19,702 126,289 33,900 107,636 94,551 535,603 697,700 38,250 HI 39,543 426,323 3,024 55,631 71,200 122,971 14,088 60,296 305,200 161,536 4 107,631 443,837 26,000 61,744 13,. 500 77,084 26,844 44,002 112,760 759,000 14,950 73 43,030 696,670 Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, ctc.i 8358,960 3,179 214,264 74,371 35,969 91,363 89,142 1,104 1,712,542 986,809 510,508 399,051 903,633 1,307,326 770,860 286,459 417,482 125 65,094 1,187,503 108,454 1,211,358 662,643 43,806 62,304,494 207 38,323 993,826 600 74,213 10,912 25,939 102,570 43,869 212,841 200,987 899,437 19,300 818,189 7,016 622,0.50 School dis- tricts.2 $140,638 3,884 38,636 2,266 46,229 9,528 23,046 70,568 2,934 128,879 94,930 41,427 30,639 90,220 318,822 36,644 35,344 72,717 27,083 19,417 308,417 i48,968 92,300 4,139 1,373 20,817 200,884 9,424 37,379 9,488 12,237 40,661 13,116 45,278 18,329 366,327 19,487 389,486 6,163 66,828 PORTO RICO. 1890 .5406,922 30,285 157, 445 7,924 33,658 206,537 122,294 93,510 21,855 787,399 629,368 82,689 304,010 931,259 541,760 825,608 139,306 66,701 122,614 111,041 455,164 153,049 816,917 294,. 542 81,122 29,622,795 4,360 65,986 890,265 39,673 20,018 18,242 47,865 176,769 26,265 212,760 65,387 101,7.39 108,705 295,8.50 8,007 310,479 1880 862,0.53 13,974 136,453 I 1,.540 ' 2,024 72,919 79,5.58 112,834 63,2.58 409,460 1,137,961 ; 113,323 407,288 973,897 344,294 694,623 116,353 82,. 596 111,411 59,204 324,145 200,154 456,476 270,490 78,966 54,223,844 29,124 58,343 746,884 9,951 25,402 7.138 11,186 70,646 14,339 423,129 121,171 .52,895 96,760 33,037 4,218 321,704 Per capita. S5.34 4.94 4.73 0.36 4.98 4.99 3.48 4.30 6.19 11.64 11.03 9.06 8.51 10.21 6.21 16.08 6.16 8. .55 3.48 7.29 11.39 7.90 13.82 11.26 7.98 38.94 0.18 5.18 9.27 2.03 2.15 6.71 1.29 4. .55 4.78 6.01 8.47 21.01 1.79 7.12 3.23 11.56 1890 S5.09 3. .57 3.06 0.78 1,16 5.78 2.90 2.12 1.31 6.64 4.22 2.20 6.32 12.16 2.69 11.70 2.97 1.20 6.13 5. .52 1880 3.69 9.78 9.70 3.94 3.09 28.29 0.46 2.90 6.77 2.26 0.54 1.57 1.19 3.36 1.42 4.56 1.74 1.43 3.61 2.62 0.50 3.12 81. 05 3.19 2.74 0.15 0.07 2.15 1.96 4.04 3.47 4.59 8.16 3.40 10. 59 14.76 2.59 12.08 2.73 1.47 6.69 2.93 3.36 12.94 6.49 6.09 2.87 64.01 3.01 4.23 5.76 0.66 0.77 0.88 0.28 1.54 0.85 9.69 4.33 0.96 0.42 0.27 3.66 Estimated population, June 1, 1902. 116,494 11,561 55,. 596 9i882 28,161 34,430 42,632 62,135 16,934 204,179 161,271 60,948 54,967 97,346 268,306 76,679 62,239 57,715 23,792 21,371 142,137 15,602 102,781 94,163 26,261 ,343,043 8,636 32,189 176,679 17,234 51,889 12,236 40,033 48,440 17,546 60,260 39,218 96,387 30,003 169,647 17,404 119,797 The island <. 81,045,000 81. 10 ' 5 953, 243 RHOBE I.SLAND. The state 826,. 5.30, 298 825,412,941 .8117,3.57 812,619,134 .511,270,327 856.84 836. 52 840. 76 449 166 Bristol 350,906 1 3.50 906 .579,262 1,031,840 22,699,964 7.50,979 113.199 139 , l>82 267,763 11,735,40.5 363.0S.5 61,625 102,422 134,026 10,869,658 112,596 25.24 19. 62 30.79 . 66. 76 33.22 9.91 .5.22 9.38 46. 00 15.35 4.53 4.97 6.54 64.93 5.01 Kent 620,908 i 41,646 14,699 2,004 69, 108 Newport 1,046 439 1 33,989 345 ''32 Providence 22 701 9.58 810,087 24,389 SOUTH CAROLINA. The state . 89, 020, 888 .';l, 889,. 308 .87,054,098 877, 482 SO, 342, 0.55 86, 706, 767 S6.66 86.61 86.74 1,378,150 79, 839 80,800 127, 928 20,813 25,900 34, 191 31, 648 74, 100 94,000 12, 500 8,500 14,000 6,700 4,000 11,000 2.39 2.00 2.20 1.13 0.72 "6.' 64' 0.87 0.10 0.39 « 33, 400 40,474 58, 134 18, 458 35.980 1,200 38, 000 33,928 8,313 5,400 Bamberg ' Barn%vell 12,000 10, 900 21,300 0.24 0..53 ^Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those "cities, towns, villages, and boroughs" shown in Division A of Table S or over in 1900. 3 Debt included with that of the city of Philadelphia, in column "cities, villages, townships, precincts, etc." ^ No county organization. 5 Population is that reported at the census of Porto Rico, 1899. 6 Population is that reported at the Federal census of 1900. 7 Organized since 1890. I which had a population of 8,000 380 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. SOXTTH CAROLINA— Continued. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capit 1. 1902 1890 1880 1902 1890 1880 Estimated population, June 1, 1902. Aggregate. Of counties. Of minor civil divisions. Cities, Til- lages, town- ships, pre- cincts, etc.i School dis- tricts. 2 $7, 140 300 3,829,536 165,267 174, 000 74,141 = !!1,960 S9, 100 300 3,798,141 124, 680 99,000 8,000 S16, 800 8,000 4,032,113 S32, 668 SO. 20 0.01 43.51 7.74 6.00 3. 57 SO. 49 0.14 67.31 $1.08 ■"4i."98' 35,771 ' 30, 454 Charleston 31,395 40,587 75,000 66, 141 4,31o,.671 ' 88, 006 ^21,359 90, 000 3,800 1,150 63,000 2,000 150,000 8,482 3.38 0.21 0.05 1.56 0.07 6.21 0.52 """6." 38" 29, 008 20, 787 Clarendon 29, 174 Colleton 77,650 77,9.53 34,340 52, 335 15,400 97.311 75, 000 445,931 1.56,714 4,708 18, .500 135, .500 150, 890 397,997 17,000 36,100 26,500 20,400 240, 083 48, 131 66, 100 45,000 1,179, .323 7,100 469, 149 66,4.54 163, .3.55 77, 650 2.32 2.54 2.11 2.05 0.52 3.35 3.23 8.06 5. .53 0.19 0.76 5.67 6.03 10.33 o.a3 1.2S 0.73 0.72 7.76 1.95 1.07 2.25 24.91 0.37 7.16 1.85 6.41 ' 33, 452 77,953 8,040 7,375 7,000 97,311 75, 000 216,849 103, 000 378 18,500 17,600 13, 145 30,697 26,300 44,960 8,400 < 16, 294 Edgefield ' 8,000 7,200 23,200 80, 900 97,100 .33, 500 s'ooo" 247,987 0.16 0.25 0.93 3.88 2.19 "'o.ih' 0.73 ""6."4i" 6.61 "6.06" < 25, 478 29, 591 29, 044 Georgetown (•) 228, 800 53,714 4,330 23, 244 $282 56,326 < 28, 343 3,000 1,200 24, 376 24, 186 Kershaw 100,000 150,890 183,5.50 18, 000 115,000 94, 600 157,000 .30,036 98, .500 5.14 4. .56 4.97 1..39 5.83 23,917 25,021 214,447 6,000 38, 536 Lee^ ii,6o6 20,484 36, 100 380 3,000 9,326 8,000 4,500, 33,487 1,600 32,907 101,970 892,661 0.02 0.10 '"b'.ii 0.60 2.50 24.32 0.50 0.23 0.22 1.26 0.10 0.79 7.09 31.24 28, 280 26, .500 36,223 (0) 74,600 26,404 13,500 24,000 44,666 1,600 260,450 18,454 78,545 20,400 165, 483 28,467 24,000 9,300 30,932 Oconee 11,727 1 10,000 24, 624 62,600 21,000 1,134,657 61,717 ' 41,000 89^,412 19,973 47,343 6,5C0 as, 966 208, 699 48,000 84,810 306, 000 11,000 139,200 338, 500 47,704 153,880 16, 608 90, Z35 5. .52 0.25 5.49 8.38 1.29 6.39 0.68 2.94 65,560 35,987 < 26, 601 1 32,467 York 310,300 1.39,400 170,900 59,800 7.44 i.54 < 41, 684 1 SOUTH DAKOTA. The state 56,127,088 .52,742,867 S2, 770, 539 .5613,682 SS, 742, 107 5867,134 814.48 S17.46 SS.82 423,016 Aurora Beadle BoDhomme Brookings Brown Brule Buffalo Butte 65, 210 375, 345 66, 581 112, .386 187,991 82, 262 10, 214 69, 430 .54, 916 5.3, 796 13,819 7,788 1.50, 619 241,865 11 2, .520 113,881 25, 431 44, 640 35, .505 2.88, 744 60, 168 117,217 29, 880 22, 813 42,431 3,393 33,274 48,812 7,048 65,000 15,898 9,014 59,511 48,729 521 251 225 15,285 216, .398 48,394 65,798 6,390 19, 392 5,046 181,2.52 10,557 80, l.'iO 14,029 4,071 25,619 321,712 17, 769 81,600 104, 664 65,675 36, 198 20,3.59 104,845 287, 194 78,185 84,897 210,410 91,576 6,890 36,831 ■ 36, 578 41,316 82, 610 24, 677 106, 895 119,221 102,873 68,232 45,461 50, 266 75,281 33, 843 71,839 182, .379 15.41 42.30 6.23 8.55 11.54 15.42 15. ,55 20.83 12.07 6.61 1.81 o.a5 15.40 86 m 13.22 8. ,5.5 3.64 8.27 7.01 75.73 16.20 12.60 7.23 3.. 59 8.95 20.78 29.96 8.63 8.38 12.48 13.59 6.94 34. 55 10.42 9.89 12.28 3.29 16. 19 24.38 18.88 7.44 9.94 10. 93 17.11 7.. 56 17. 69 26.77 """7."i7" 0.70 3.78 0.93 10.48 3.18 ""6." 96' "6.' 83" 4 231 39,"26i" 3,500 8,874 10, 682 23,738 18,327 10,689 1,200 4,858 6,187 20, 275 3,022 2, .521 18,604 8,773 4,266 4,668 14,. 325 14,200 20,474 15,556 19,983 9,192 10,. 3.50 14.077 11,3.50 13, 144 16,289 6,336 657 900 5,061 3,333 4,551 33,000 10,546 5,042 116,730 16,694 .59, 860 53,415 4,716 11,048 9,986 91,936 29,628 27, 836 5,601 4,665 31,081 9,584 Clark Clay Codington Custer 7,646 9,183 9,781 2, 795 8,513 1,818 2,000 10,428 4,000 12,867 2, 209 6,985 5,397 5,066 Fnll Rivpr 3,813 3,713 2, 566 9,302 4,135 32, 789 80, 879 2,160 7.09 12.36 3.12 6, 352 Hand 4,74a ilncludingdcbt of all minor Civil divisions except school district? reported in column ''school districts." .,„,,,, ^. ,, ^ ^ , ^. , „„ nncluding all school district debt except that ol these 'cities, towns, villages, and boroughs" shown in Division A of Table 86 which had a population of 8,000- or over in 1900. 3 Excess of sinking fund assets over debt. < Population is tliat reported at the Federal census ol 1900. '> Organized since 1890. eNo report for 1902; no debt in 1901. ^ Organized since 1900. 'Not reported. PUBLIC INDEBTEDNESS. 381 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. SOUTH DAKOTA— Continued. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. COUNTY. 1902 1890 1880 1902 1890 1880 Estimated population, June 1, 1902. Aggregate. 01 counties. Of minor civil divisions. Cities vil- lages, town- snips, pre- cincts, etc.i School dis- tricts.!! ,$37,446 468, 199 40, 990 49,816 5,620 37,432 68, 0.52 668, 615 34, 681 64,751 27, 724 5,820 78, 631 307, 162 2,984 566, 501 37, 516 330, 349 18,997 182, 0.56 42,409 66, 792 114,416 17,560 22, 618 42, .569 29, 539 382, 503 $24,209 192, 322 S8, 287 267, 874 16, 200 13,6.58 1, 329 30, 132 35,484 220, 612 24, 192 $4,9.50 8,003 24,790 23, 174 3,400 7,284 6,828 14,718 10, 489 8,853 6,807 4,300 11,984 12, 222 2,681 8,007 7,445 16,180 12,997 23,489 6,300 18, 894 3,069 9,460 5,062 17,926 15,730 6,448 $62, 100 107, 515 22,684 71,837 51,052 81,516 &3,488 831,807 37, 071 $2, 072 $7. 16 124. 19 3.41 30.67 1.81 3.60 7.21 34.89 2.80 21.78 3.14 0.96 12.27 60.17 0..50 22.42 4.39 56.99 6.37 14.12 8.78 5.65 61.41 10.83 1.67 3.81 7.66 29.79 814. 55 21.. 32 2.16 38. 62 14.16 9. .52 11.12 71.26 4.06 31.59 •-i:ii- l.,58 0.64 34.60 3.72 5,235 3,770 6,183 12, 031 Hyde 13,084 891 16 25,740 433,285 1,624 1,742 1,700 467, 000 21,914 3,108 10, .399 9,438 Lawrence 19, 162 Lincoln 12, 394 65,898 8,9.50 2,973 McCook 11,967 1,620 18,171 29,431 133 618,477 24,686 139, 247 6,000 53,486 20, 173 39,311 10,316 8,100 17,0.50 24, 148 76, 362 17, 472 .53,. 588 199, 647 77, 878 553,453 42, 562 312, 799 46, 364 50, 239 72, 244 142, 853 177 46,499 73,886 67,857 27, 107 477, 194 11.84 2.94 11.79 43.03 15.08 26.30 7.16 47.83 15.93 25.16 15.67 13. 50 0.17 19.28 7.20 7.43 12.69 46.69 0.68 3.86 11.34 0.73 3.06 "28.' 23' 8,828 6,088 48,476 265, 509 170 40,017 5,386 175,922 6,406 Meade 5,105 6,027 6,6.50 15, 100 25, 450 25,269 8, .553 Pennington 5,797 Potter 2,984 105, 081 15,9.36 '1,413 101, 030 12, 892 Sanborn 4,832 10, 226 1,863 Sully " 1,621 406 485 13, 809 269, 182 3,900 20,817 13,404 Union 11,177 Walworth 3, 905 106, 873 236, 890 12,840 TENNESSEE. The state $14, 7.32, 662 S3, 520, 009 .511,212,6.53 .?9, 847, 809 .^9,947,469 .?7. 11 .55.57 S6.45 2,071,236 Anderson 6,656 15,463 568 5,985 23, 501 193,651 121,590 1,047 26,369 24,333 5,848 1,345 26,949 6,703 55, 898 37, 801 28, 839 62, 341 4,062,234 1,604 2,740 4,000 43, 365 22, 804 10,511 63, 609 93, 125 .50, 844 8,742 59,008 2, 374 136, 760 1,402,268 8,387 10,350 6,656 6,976 668 6,985 *, .501 191,425 102, 890 1,047 8,3.50 24, 333 6,848 749 26, 949 5,703 49, 613 2,801 28, 839 62, 278 498, 510 1,604 2,740 72, COO 16,000 0.37 0.66 0.06 0.89 1.20 11.96 6.72 0.09 1,08 1.40 0..56 0.13 1.19 0.66 2.84 2.37 1.80 7.01 32.31 0.15 0.16 0.20 1.77 0.76 1.67 2.59 2.32 1.56 0. 56 1.88 0.29 10. 63 22.14 0.74 0.44 "'6.' 27' "'6.' 07' 6.48 6.65 0.61 "io.'io" 0.49 18, 136 Bedford 8,477 6,750 23, 667 12, 020 Bledsoe 460 114,000 ihhhbo 6,000 6,724 Blount 19, 630 Bradley 2,226 18, 700 16, 189 Campbell 18,083 2,929 "6.' is" 0.23 0.26 "'6.' 30" 0.21 12, 105 18,019 3,086 24,374 Carter . . 3,000 1,6.50 17,348 Cheatham 2,000 10, .366 Chester 696 10,062 11,000 6,105 19, 000 0.73 0.84 1.15 '"6.' 67' 0.16 21,814 Clay .500 2,313 8,653 Cocke - ... 6,385 36,000 19,679 16,924 Crockett 5,054 1, 0.S0 2,937,796 2,789 3,000 2,064,200 1,000 40'! 64,000 4,761 4,668 6.33 0.20 27.16 0.07 "'6.' 98' 0.04 0.20 0.66 26.12 0.12 ""('•'')'" 3. ,67 0.15 0.79 16,011 63 3,563,724 8,899 126, 742 Decatur 10, 727 Dekalb 1,154 16,622 Dickson 4,000 24,617 22, 564 19, 633 18,848 v250 10,611 3,609 21, 841 12, .500 8,742 47, 008' 2,374 70, 060 460, 312 8, .387 ,351 19, .500 1,226 24,. 556 Fayette 29,866 Fentress 6,282 60,000 71, 284 38, .344 20, 684 2,900 16,023 6,600 62, iio 33,500 0.08 0.46 0.42 1.90 0.93 40, 117 Giles 32,651 Grainger 15,976 12, 000 31,. 392 2,000 28, 771 116,264 5,282 600 ' ""i.'09" 14.24 0.44 2.82 4.92 0.58 0.02 8,094 66, 700 941,966 12,, '00 761,800 12,990 Hamilton 63,3.36 11,309 Hardeman 9,999 23,366 1 Including debt of all minor civil divisions except school districts reported in column "scbool districts." ^Including all school district debt except that of those "cities, towns, villages, and boroughs" shown in Division A of Table 8G which had a population of 8,000 or over in 1900. 3 Excess of sinking fund assets over debt. ^ Less than 1 cent. 382 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. TENNESSEE— Continued. INDEBTEDNESS LESS SINKING FUND ASSETS. Tbtal. Per capita. 1902 1890 1880 j 1902 1890 1880 Estimated population, Junel, 1902. Aggregate. Of counties. Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.i School dis- 1 trict3.2 ' 8657 2,500 165,074 103, 227 70, 1.50 10,317 S657 84,000 17,851 110,000 75,000 15,000 9,400 500 $0.03 0.10 6.47 5.59 2.82 0.62 ■""6.'6i' 0.25 0.34 0.18 0.09 L'5. 35 13.16 (=) 0.47 0.26 1.49 0.02 0.07 0.25 1.19 10.89 0.14 0.48 2.33 0.31 0.40 6.60 0.48 "'i'.ih' 0.04 0.15 0.37 0.88 0.75 1.53 12.51 0.33 0.10 0.31 0.03 3.20 23.05 0.10 0.06 ■ 7.61 2.71 2.29 1.18 0.04 5.39 0.05 1.80 3.34 0.11 0.79 0.32 0.04 1.82 SO. 23 0.80 4.67 4.59 0.71 0.65 0.09 ""■6.' 68" "si.' 94" 3.63 "'6.' 66' 2.89 0.12 0.18 1.22 19,556 S2,500 41,588 sJi^ooo 94,700 24,671 123,486 70, 000 6,150 10,317 25,515 33, 227 18,473 Henry 64,000 13,368 35,000 500 2,000 14,704 24, 836 16, 761 6,694 Humphreys Jackson 85 3,891 1,863 3,500 1,021 1,9.57,9.56 102,397 93 7,5.35 1,2&? 38, 754 217 1,400 4,493 15,793 408, 560 2, .500 9,0.57 101, 771 2,377 7,600 246,005 2,738 85 3,891 1,863 3,500 1,021 558,977 102,397 93 7,245 1,263 8,264 217 1,028 123 15, 793 13,318 13, 734 9,040 15,381 5,607 21,036 ' 5,354 1 667,376 1 "i2."62" 0.19 5.65 4.09 0.10 0.49 1.33 0.69 14.50 0.58 "'6.' 26' 19,012 10,935 1,398,979 751,351 1,000 106,045 60,300 245 13, 500 77,251 Lake 7,780 22,615 290 6,050 16,026 4,796 30,500 6,911 26,088 11,152 372 ' 22,000 1.23 '"o.'n 10.33 1.28 3.81 2.26 0.22 0.41 0.06 1.51 "'e.'ss' 2.18 19,417 4,370 7,000 600 46,639 18,210 1,450 31.5,000 19,651 72,000 13,281 395, 242 2, .500 5,000 93,286 37,500 17,655 4, 057 8,485 2,377 7,600 56,000 1,916 131,900 87,058 18,735 86,000 1,500 43,620 7,603 1 . 19,237 190,005 822 182,935 1,200 700 364, 209 2,200 145 2,500 6.16 0.20 0.09 0.51 0.17 "'6.' 66' 12.79 0.35 0.03 0.11 "'o.'ii' 37,280 5,662 9,977 72,851 547 1,346 2,027 10,488 13,095 22, 436 297,730 8,662 3,249 3,5.56 101 72, ,591 3,727,074 2,000 1,010 195,815 71,988 69,336 7,097 225 70,991 166 30,290 76,960 1,397 26,425 4,595 1,058 49,160 5,077 547 1,346 2,027 10,488 13,095 18,214 171,403 3,162 3,249 3,. 556 101 72,591 327,000 2,000 1,010 67,774 14,000 2,000 28,488 13,615 i,666 9,004 3,148 5,492 Polk I 1 1 11,957 5,666 J. 1,.800 900 381 0.37 0.14 0.08 0.06 17,532 4,222 126,. 327 6,500 14,662 23,802 18,300 0.35 0.97 26,019 12,441 33,233 11,333 3,386 1,072 5,169,983 ""si." is' 0.07 65.92 22,673 Shelby 3,400.074 3,5i4,677 161,720 19,150 1,500 26,300 309,828 8,565 6,428 416 9,262 2,000 '"2!92' 7.77 5.21 0.62 0.54 0.43 0.28 0.03 0.16 "'6.' 28' 0.17 3.96 0.12 1.44 13.11 0.41 0.97 0.11 0.90 0.68 "'6.' 27' 0.01 0.27 0.47 9.53 16,830 i95..si5 ! 72,244 44,776 61,000 184,000 126,500 3,664 2,500 4,923 800 500 3,225 25,747 <256 24,560 7,097 225 70,991 166 3,3.39 3,875 1,397 925 4,. 595 1,058 36,000 : 26,652 Tipton 30,273 6,034 6,097 uniLui 13,182 3,178 26,951 ' 16,810 73,085 23,054 3,000 300 3,000 13,200 274,007 13,250 25,500 33,264 3,500 4,500 107,100 14,519 26,461 13,160 27,064 Including debt of all minor civil divisions except school districts reported in column " school districts." .,„,,,„„,,. ^ ^ , , . , „„ inciuuiiig ueuL ui ",'VA"". A ."v.4. ♦ *i,„f It )->,„=„ "cities, towns, viUages, and Ijoroughs" shown m Division A ol Table 86 which had a population of 8,000 » Including all school district debt except that of those or over in 1900. 3 Less than 1 cent. ' Excess of sinlring fund assets over debt. PUBLIC INDEBTEDNESS. 383 Table T4.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 18.S0— Cntinuod. TUXA.S. INDEBTEDNESS LESS SINKING FUNIJ ASSETS. To tal. 1 1902 'er e:i,|iit 1890 1. 1880 COONTY. 190-2 1890 1880 Estimated population, June 1, 1902. Aggregate. S32,4."i0,.506 Of counties. Of minor ciyil divisions. Cities, vil- lages, town- ships, pre- cincts, ctc.i 819,519,220 School dis- tricts.2 The state 811,493,296 81,444,0.50 S15, 8.54, .548 86,0.37,985 SlO.ll 87.09 83. 79 3,211,346 144,27.8 67,144 76,935 1,8,71.-. 14,2,".0 22,461 23,.-,:i6 17,001 132,407 .56,419 51,368 217,678 3,527,074 14,668 19,2.35 28,044 88,861 163,447 80,201 80,030 10,767 45,115 45,.")92 1.8,715 127,011 22,029 31,343 6,. 500 128,107 2,275 21,218 107,233 2,8.50 1,.500 4.90 i 4. .50 45.42 7.23 ! 11.34 3.09 1.11 3.01 4.72 17.94 6.03 4.54 48.02 3.11 21.71 1..56 3.18 10. .52 4.16 30. 55 6. 12 0..36 11.63 6.16 0..54 1.51 29,433 14,917 1,694 2,590 1,257 14,2.50 22,461 13,. 536 17,001 69,793 37,419 37,368 98,351 1,047,260 14,li(>8 19,235 1 , 11,000 12,000 4,322 53,000 57,000 6,388 218,411 l,22;i,843 23,030 1.70 0.67 1.14 2. .56 21.97 1.72 6.54 24.84 4.95 ""'6.' 29' 1.51 0.09 0.06 14.94 0.14 7 279 10,000 4,200 2i,240 Bandera 5,640 24,114 .38,500 19,000 ■ 14,000 37,. 500 28,067 3,144 Bee 200 1,2-11 455 , 266 .-.00 8,520 47,967 Bell 81,827 2,479,814 73,4.54 Blanco 4,713 886 Bosque 16,260 40, .582 141,091 ,57,066 80,0.30 3,784 48,279 6,3.56 23, 135 8,000 ,56,000 46,180 64,000 .34,780 38,601 4,618 1,100 69,000 9,6.50 3.94 2.28 5.. ^,6 2.09 54. 37 0.41 0.10 7.06 0.71 18,024 27,9.58 15,533 16,000 Brazos 19,301 2,620 Brewster . . . » 1 , 253 Brown 108,501 20,814 27,870. 70,261 37,483 30,965 88,929 29,430 10,659 17,089 6,616 6,166 14,903 60,913 .55,0.55 33,597 41,747 109,218 19,000 96,617 68,334 84,223 29,129 110,351 104,917 15,235 35,676 1,000 3,948 2,199,296 17,000 u0,024 207,445 142,735 30, 156 26,110 33,. 500 20,319 56,3.59 1,740 30, 1.52 498,655 301,. 546 70,990 44,l.i6 12,798 17,039 62, 724 33,983 21,9.36 69,2.82 5,430 10,659 11,089 6,616 6,166 12,403 52,913 26,000 31,, 597 21,666 5,9.50 19,000 74,624 45,675 31,1.34 29,129 8,500 71,693 15,2.35 35,676 1,000 3,948 299;378 17,000 54,997 128,115 81,945 30,1.56 26,110 24,000 20,319 39,. 509 1,740 30, 1.52 217.966 128,965 19,695 64,365 8,016 4,831 3,537 64,820 38,500 10,687 33,5.34 7,365 8,000 74,121 11,000 10,000 10,640 6.41 1.07 2.66 3.06 13.83 3.28 5.41 3.05 21.71 0.75 13. 84 1.92 0..58 26.14 5.75 9.07 3.84 2.07 13.48 4. 25 9.. 58 3.44 19.43 3.93 4.73 13.20 19.07 1.14 25.97 25.61 17.44 3.64 6.98 6 28 22.79 23. 35 10.82 2.35 2.89 4.21 9.04 18.66 5.61 2.24 5.68 2.96 0.99 2.13 9.04 1.47 5.14 1.66 28.09 0.47 " "6.'i.5' 0.73 0.31 5.13 2.69 2.86 0.41 16, 9.39 Burleson . . . 1,400 5 , 000 3,651 8,927 9,300 42,7.50 19,441 6,000 4,000 3,500 Caldwell 22,965 Calhoun 2,711 9,029 19,647 12,000 9, 4.30 16,429 Camp 12,000 9,650 491 Cass 6,000 6,900 22,899 478 14,955 34,400 20,615 .50,294 9,000 40, 1.33 100,835 4,000 6.67 1.50 17.54 6.70 4.37 6.57 2.74 1.83 1.29 1.90 3.02 3,208 2,500 25,590 2,330 Childress 8,000 Clay 29,0.55 6,500 9,. 577 Coke 2,000 3,704 Coleman 20,081 70,068 6 . 855 78,500 10,871 Collin .33,200 52 757 1,409 21,993 22,6.59 38,589 52,000 43,. 500 2.67 6.80 ""37.',56" 3.68 1.20 '".3." 39" 2.32 1.25 0.69 0..35 22,741 Comal 18,797 20,000 1,000 14,031 3,800 7,130 Comanche 14,500 24,489 1,499 40,000 90,889 20,300 76,851 16,224 25,000 17,000 28,054 22,196 Coryell Cottle 1,154 1,871 Crosby 12,345 35.68 876 Dallam 152 Dallas 1,823,918 76,000 1,280,065 370,354 19.09 11.06 85,862 975 Deaf Smith Delta 2,027 37,980 52,290 3,000 41,350 8,500 11,496 49,131 75,. 500 275 18,171 5,000 1.26 2.31 .5.28 ""29.' 36' 28.41 '"3."i9" 6.6.5 1.00 0.50 '""6."6i" 1.03 16,475 29,724 Denton Dewitt 22,711 1,323 Dimmit ... 30,800 30,000 1,118 Donley 9,500 3,096 8,661 3,. 500 4,999 Eastland. .. 5,260 11,600 33,137 19,491 413 7,902 231,000 114,739 2,950 4.01 14.73 3.61 0.14 ""l'.l% ""\.'\1 FA Paso 280,689 130,081 28,295 9,904 26,728 Ellis 42,500 23,000 Erath 13,824 31,640 1 Including debt of all minor civil divisions except school districts reported in column "school districts." ^Including all school district debt except that of those "cities, towns, villages, and horoughs" shown in Division A of Table i or over in 1900. s Population is that reported at the Federal census of 1900. I which had a population of 8,000 384 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902. 1890, AND 1880— Continued. TEXAS— Continued. Falls... - Fannin . . Fayette. Fisher.. Floyd... Foard 3 Fort Bend- Franklln . . . Freestone . . Frio Galveston. Gillespie... Glasscock. Goliad Gonzales . . Gray Grayson Gregg Grimes Guadalupe. Hale Hall Hamilton.. Hansford . . . Hardeman . Hardin. . . Harris Harrison. Hartley.. Haskell . . . Hemphill. . Henderson . Hidalgo Hill Hood .... Hopkins . Houston. Howard . . Hunt Hutchinson . Irion Jack Jackson Jasper Jeff Davis. Jefferson . . Johnson. . . Jones Kamcs Kaufman . Kendall... Kent Kerr Kimble . . . King Kinney Knox Lamar Lampasas . INDEBTEDNESS LESS SINKING FUND ASSETS. Total. 1902 Aggregate. SS6,713 171,981 162,233 4,542 3,565 7,656 73,691 3,294 54,351 '23,943 3,925,853 Of minor civil divisions. Of counties. 1 Cities, vil- ] lages, town- ships, pre- cincts, etc.i S25,218 27,000 ! 122,514 I 4,642 ■ 3,565 7,656 69,191 3,294 43,351 15,943 993,918 551,495 100,981 31,719 School dis- tricts. 2 S20,000 44,000 8,000 4,000 66,500 95,416 4,000 66,560 74,380 498,356 .57,7.",! .58,774 51.5SX 8,000 : 32,834 ' 33,873 1 11,147 78,647 'l I; 11,600 I! 4,304,8t;0 131,809 I; 11, .561 I 45,093 37,114 11,2.56 22,518 38,119 277,031 56,4.54 1 120,372 61,005 i 12,964 130,543 11,000 8,000 50,000 1S90 .596,100 148,304 85,256 10,404 102,625 18,378 4,500 24,250 1,935,302 16,700 29,256 26,662 30,504 20,824 8,000 32,834 12,123 11,147 43,286 11,600 608,217 59,962 11,561 45,093 30,651 11,256 17,518 38,119 172,778 44,388 66,390 43,654 12,964 ' 3,220 451,100 13,639 19,270 15,764 18,000 17,4.50 9,000 15,000 15,273 52,000 388,686 32,575 14,273 29,060 2,300 4,500 'i4,'666' 3,696,643 71,847 39,000 60,666 2,000 1,756,200 307,460 1880 522,500 i,000 600 1,449,828 Per capita. 1902 52.70 3.16 4.32 1.18 1.54 4.88 4.16 0.36 2.79 6.42 84. 17 1890 54 f:4 3.83 ' 2.71 : 3.47 61.49 2.37 196,000 10,236 13,800 2,000 1,556,854 193,616 5,000 75,253 3,066 42,482 7,351 29,000 9,000 11,500 10,000 89,323 19,731 63,750 16,462 10,. 500 28,000 81,985 16,419 39,513 19,250 46,133 79,452 500 2,196 3,229 700 16,336 26,500 45,291 12,389 26,099 ! .561,673 1.53,254 42,7,59 78,054 144,341 16,336 19,000 43,291 12,389 26,099 246,329 .50,037 34,000 68,, 554 37,126 7,. 500 2,000 281,944 70,217 769 23,400 33,000 8,000 9,500 27,000 6,500 42,942 32,864 32,866 7,823 25,067 82,000 49,776 5,765 97,480 10,000 32,1.58 I 20,877 15,592 25,442 32,158 19,. 509 15,592 26,442 46,056 330,3,55 88,966 46,0.55 11)9,428 34,067 214,927 37,399 43,763 112,445 I 40,343 28,884 46,660 43,763 . 97,481 .32,343 26,134 I. 41,970 1 14,964 4,684 6,000 17,500 8,000 2,760 34,194 24,287 28,000 219,105 27,000 41,000 47,190 6,500 28,000 12,879 300 7,396 13. 25 7. .57 3.07 2.68 2.89 7. .58 4.47 2.17 2.28 4.27 17. 61 2.36 64. 43 21.64 2 20 62. 30 4.01 28. e;9 15 93 2. .52 12. 86 1.05 5. 53 6. 2,S 5. 97 4.09 2.29 4.64 7.30 3 46 0. 67 1.91 3.19 ! 0.61 47. 15 11.61 11.85 5.62 31.70 0.85 4.29 2.97 2.16 1.92 0.99 37.30 2.49 19. 36 7. 4; 4,41 1.80 10.0. 1. 66 5, 8! 5,187 7,300 3,000 23.68 1 34. 66 4.24 5.55 8.06 4.04 3,500 42,700 7,283 100 1,606 ,260 31.(8 5. ,SS 6.10 46. 92 19.83 6.49 10.07 18.74 3. S3 2.67 1. 53 5. 61 4.28 3.67 13.11 1.59 4.61 2.61 7.66 10.83 24. 69 .5.87 3.56 19.17 2.16 0. 54 2.02 3.04 1880 Estimated population, June 1, 1902. 9.C9 I 0.85 2. 84 0. 11 0. 28 7. 79 4. 46 60.11 5.14 1.20 0.74 1.96 1.07 65. 63 7.69 0.12 0.13 0.63 1.17 0.11 1.28 1.43 3.37 2.23 1.57 I 1.34 1 0.01 0.28 1.05 35,870 64,409 37,554 3,850 2,318 •11,568 17,728 9,112 19,494 4,418 46,644 8,463 302 8,790 31,056 636 65,761 12,931 27,064 22,619 1,872 1,864 14,362 173 < 3,634 5,267 69,094 32,910 403 2,831 14,700 875 21,508 6,897 44, 109 9,462 29,426 26,670 2,792 50,377 3.53 844 10,320 6,6,56 7,448 1,102 15,915 36,121 7,705 9,689 35,732 4,159 1,015 5,084 2,655 554 2,181 12,322 .50,893 8,833 2,335 29,367 15,123 18,918 8,876 Lasalle Lavaca I^ee Leon Liberty 1 Including debt of all minor civil divisions except school districts reported in column "school districts." nncluding all school district debt except that of those "cities, towns, villages, and boroughs shown m Division .V of Table 86 which had a population of 8.000 or over in 1900. = Organized since 1890. < Population is that reported at the Federal census of 1900. PUBLIC INDEBTEDNESS. 385 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COrNTIES AND MINOR* I VII. DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Conl.inucd. TEXA.S— Continued. INDEBTEDNESS LESS SINKING FUND ASSETS. I. 1880 .... ....... ""$6.' 46' Total. T 1902 $3.21 IT capit 1890 .«2.09 12. 97 5. 82 1.56 1 COUNTY. 1902 1890 1880 Estimated Aggregate. 8111,441 Of counties. Of minor cii Cities, vil- lages, town- ships, pre- cincts, etc.i 'ii divisions. June 1, 1902. School dis- tricts. 2 Limestone S69,310 837,131 $16,000 $4.5,256 8,200 11,9.50 10,540 34,753 822 Live Oak Llano Lubbock 12,718 79,210 29,000 41,360 948,526 2,911 21,809 295,103 18,215 8,221 67,539 22,6.58 22, 647 14,230 10,718 70,710 13,000 41,360 315,014 2,911 18,409 212, 103 18,215 3,721 52, .539 22, 658 22,647 10,730 2,000 8,500 5. si 10.69 84.06 10.07 14.86 2.85 2.02 27.60 52.64 1.45 8.83 5.47 2.76 6.55 2,310 $2,000 7,407 16,666 345 16,511 541,337 3,600 2,000 612,000 26, 619 7,600 4,749 16,483 400 '1.5, 100 17,500 64,1.65 15,717 90, 500 42, 709 8,200 19,650 100,000 2,500 3,700 214,000 .5.13 13.81 3.37 0.23 47.14 100.83 1.45 1.19 4.19 0.07 12.43 16.94 2.59 2,86 43.95 2.26 0.70 12.82 3.71 3.67 0.69 19.48 "i.'77' 1.02 1..50 1.00 1.81 1.00 4,108 McLennan McMullen 614,012 19,500 63,886 1,022 3,400 10,816 Marion Martin 83,000 10, 7.32 340 4,600 5,000 4,700 4,000 4,439 4,500 6,651 Matagorda 6,619 4,140 8,193 3,600 2,171 Midland 1,883 199, 307 25,917 61,767 68,500 44, 430 6,607 8, 1.96 17,160 142, 229 23,517 61, 767 4:', 078 15,000 2,400 4.67 3.11 20.49 2.54 2.45 26.75 0.95 11.. 59 42. 644 Mills 8,323 20, 400 10, 119 3,015 39, 600 29,000 26, 988 Montgomery 44,430 0,607 8, 1.56 17,160 IS, 127 247 ■ 2,000 0.40 8, .548 Motley 1,481 7,000 93, 600 1,200 41,180 0.44 3.85 0.26 20.18 12.63 70.37 2.48 2.31 2,03 1.79 6.30 "i.oi' "j'.'m' "i.'ss' 1.76 0.15 0.45 0.01 "6.' so' 1.98 26, 399 137, 165 26,291 1,378 1.37, 108 3, 228 10,000 121,120 70, 372 41,863 60, 553 3,521 26, 291 1,.37S 31,382 3, 228 10, 000 64, 945 30, 872 38, 863 18,212 133, 634 2.93 3.37 0.49 12.57 11.49 27.40 19.75 5.38 1.83 2.27 40, 774 4,401 7,808 2,819 105, 78C 14, 126 10,909 Ochiltree 2,500 19,000 11,851 19, 200 29, 741 38,759 8,368 281 365 42, 175 33,000 14,000 6,600 3,000 24,500 4, .500 10,300 6, 1.33 13,085 22,820 Parker 17,841 2,371 808 60 26, 651 2,566 Polk 16,271 22, 136 32, 709 19,148 18,000 34,064 21,718 8,970 11,000 32,709 19,148 18,000 9,160 21, 718 8,970 11,136 33,638 104, 870 16,000 10.99 8.04 2 91 1C.09 1.08 11.04 5.21 39.60 61.76 4.09 2,014 Presidio 2,300 fi,010 4, 069 6,571 1,119 Red River 2,904 22,000 85,000 42,856 142 3, .500 11, 660 4, 062 66,880 11,000 6,814 5,522 10,000 3.96 34.37 0.11 10.74 0.44 0.68 20.63 0.59 1.17 0.83 1.36 "i'ss" "6.' 67' "'6.' 37" 0.61 2.18 0.28 31, 581 1,967 2,419 1,721 Roberts 678 112,762 22, 889 97,028 3,000 6,974 34, 932 20, 387 32,3.66 27, 196 64, 341 13, .389 81,094 24,921 9,600 16, 932 23, 500 15,000 3.47 2.53 16. 68 0.11 0.89 3.98 l.,8K 12.52 3.51 32, 474 9,043 Runnels . . 5,817 Rusk 3, MO 7,000 2,119 11,100 1,757 27,607 Sabine. .5,974 34, 932 20,387 32, d56 25, 396 (') 15, 526 49, 667 .38,006 13, 076 79,878 17, 300 28,112 16,000 6,680 8,784 10, 861 2,584 1,800 8,165 12, 820 1.23 2. 41 7,755 .587 Scurry 20, .526 49, 667 61,000 13,076 275, 087 19, 300 28, 112 16,000 5,000 17,300 64, 456 38,317 65 266, 000 4,000 23, 334 32, 408 4 3(, 1'1,47 2 35 110.81 7.02 5. 40 2. 42 L'. 36 12.23 32.04 2.67 1.91 9.04 1.17 2.17 68 "2.' si' 0.12 9.77 "6'i6' 0.82 4,706 Shackelford 4,700 1,100 21.3, 500 800' 3,877 2,551 Shelby 9,000 4,000 21, 670 118 Smith 187, 709 7,500 2,000 39,180 3,514 Stephens 1 6 774 Sterline; ' SI, 127 Stonewall 64, 670 31, 782 54, 670 31,782 18,000 22. Ill Id 37 17 .58 2 415 1,941 1, 453 Swisher Tarrant 2, 296, 277 72,003 418,816 46, 728 1, 877, 462 25,275 771, 197 92, 000 24, 365 10,000 42.04 6.42 IS. 74 13.22 0.99 5 76 54 6''2 Taylor 11,207 ^ Including debt of all minor civil divisions except school diatricts reported in column "school districts." 2IncludingaU school district debt except that of those "cities, towns, villages, and boroughs" shown in Division A of Table 8ti which had a population of 8,000 or over in 1900. 3 Not reported. * Organized since 1890. s Population is that reported at the Federal census of 1900. 932—07 25 386 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, ] 890, AND 1880— Continued. TEXAS— Continued. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. 1902 1890 1880 1902 1890 1880 Estimated population. Aggregate. Of counties. Of minor civil divisions. June 1, 1902. Cities, vil- lages, town- ships, pre- cincts, etc.i School dis- triots.2 $31,546 ,30, 687 .50,000 2,085,399 2,236 30,067 13, 172 ,39,951 28, 551 93, 162 203,514 49, 353 85,006 13, 727 55,977 141,115 98,281 21,423 101,387 119, 166 135, 444 16,505 146,820 16,865 37, 023 "2; 616 $31,546 22, 687 50,000 170,886 2,236 30,967 13, 172 29, 951 20,551 81,019 118, 439 30, 709 74, 841 13, 727 6,217 34,227 82,781 21,423 45,510 90, 153 40,440 13, 397 94,120 16,866 29,000 26,623 2,616 $10,000 6,661 93, 418 286,000 15,938 10,500 34,190 $16. 4.3 2.34 7.35 42.06 0.19 2.66 0.78 8.30 4.97 3.41 13.88 3.01 5.70 7.96 1.06 6.22 5.22 36.24 16.89 21.69 3. ,34 1.13 6.30 0.75 5.41 5.32 3. .58 $11. 09 0.81 18.13 7.87 2.08 0.97 2.69 "i7.".53' 1.11 6.93 4. .55 0.79 '$82.'i6' 0.83 8.72 0.24 0.86 ""2.' 26' '"'6.^64' "'3.' 12' 0.68 1,920 $8,000 $12,500 3,004 2.35, 744 1,200 6,000 13, 112 36,804 $1, 869, 513 45,000 49,598 11,642 12,103 16, 980 ip,ooo 5,600 4,816 8,000 45,000 2,500 8,000 50, 3C7 18,000 51,809 58,513 8,548 6,741 11, 5.33 40,075 16,144 2,164 6,800 27, ,3.33 14, 666 37, .508 6,163 16, ^1 ■Waller 14,918 1,725 60,760 106,888 24,062 92,488 71,763 26,000 66, 329 95,088 70,825 46,626 95,636 18,400 16,378 31,153 12,000 31, 432 2,000 3,000 23,500 0.82 6.23 9.46 33.42 13.73 13.41 2.73 4.37 3.96 1.32 3.24 8.75 10.94 1.14 0.38 0.66 46.90 "'6.' 84' 0.01 0.28 0.74 0.96 33,685 W'el^t) 22, 705 WbnrtoTi 15,600 18,814 608 31, 377 13,013 47, 004 3,108 38,000 24,500 10,000 48,000 6,002 5,493 40,504 6,000 200 o,192 3, .500 3,600 14,623 Wi«e 14,700 27, 712 22, 472 23 8,000 6,838 5,000 730 UTAH. Thp btate $5,638,076 $838,660 34,484,063 $315, 453 3767,501 $107, 131 $19. 46 $3.69 $0.74 2.89, 943 1,384 08,343 1.59, 466 19, 174 2,668 14,832 10, 221 10,023 8,016 33, 336 6, 135 3,977 8,187 121 3,003 4,091,286 3,000 60,540 27, lOS 12, 847 10, 666 41, .506 181, 430 6,579 8,250 562 847, 419 4 371 45, 783 3,794 52 34, 872 95, 187 1,,32S 33, 100 18, 496 16,380 2,668 6,332 10,221 7,000 8,006 16,921 3,892 3,363 2,771 121 525 35,049 5,600 4,404 40,300 0.38 6.52 8.54 3.4.5 0.32 2.96 3.01 7.89 2.16 3.04 2.84 0.60 3.90 0.06 1.48 50.16 2.60 ,3.57 3.06 1.31 1.32 6.77 5.31 1.12 1.74 0.29 32.92 1.65 0.68 2.60 "'o.'m' 3,667 10,483 uacne . . . . . 10,600 18, 666 5,662 5,000 869 0.74 0.17 8,246 8,500 5,015 »3,400 .3,023 10 288 1,243 614 5,416 1,271 i6,'i27' 1,468 14,000 0.55 2.51 "'b'.oi' 3,718 41 10,982 •1,811 182 0.05 6,008 2,099 2,130 Rich 2,478 614, 567 3,000 2,375 11, 390 400 4,763 20, 666 26,5,59 744 3,600 500,000 295 67,000 2.29 8.56 0.23 2.10 2,030 Salt Lake 3, ,541, 670 81,679 1,165 Sanpete 7,220 2,032 50,945 13,686 12, 447 ,5,902 20,850 3.3, 163 4,510 8,250 528 9,347 119 0.71 "6." si' 0.08 0.01 0.96 0.29 "'6.' 26' 16,981 8,901 4,720 1,300 9,781 1,871 229 8,093 7,198 Utah 121,708 G25 4,712 34,1,58 4,964 1,013 10,937 0.25 2.68 4,732 34 182,649 1.935 664,870 180,000 7,225 7.92 0.59 25,743 Includine debt of all minor civil divisions except school districts reported in column " school districts." InoludinI aU school district debt except that of those ' 'cities, towns, villages, and boroughs shown m Division 2 Including aU school district debt except or over in 1900. . ,„„„ » Population is that reported at the Federal census of 190a 'Organized since 1890. A of Table 86 which had a population of 8,000 PUBLIC INDEBTEDNESS. 387 Tabl:e 74.— total AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES; 1902, 1890, AND 1880— Continued. VERMONT. The state Addison Bennington Caledonia Cliittenden Essex Franklin Grand Isle Lamoille Orange Orleans Rutland Washington . . . Windham Windsor INDEBTEDNESS LESS SINKING FUND ASSETS. Total. 1902 Aggregate. $4,853,828 213,663 308,619 344,601 861,976 66,032 381, 119 8,500 101,951 262,004 140,960 777, 785 714,247 255,641 416,830 Of counties. $7, 244 282 4,145 202 40 '126" 206 1,711 Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.i 34,535,232 208, 390 299, 869 310, 976 811,751 65,689 335,228 8,600 100,500 204,664 136,321 755, 1.36 677, 135 248, 515 373,658 School dis- tricts.2 $311,352 4,891 4,605 33,423 50,225 443 45,861 1,331 57,340 5,351 22, 443 35,401 7,126 42,922 1890 83,636,957 130, 169 421,463 266, 708 379, 283 91,257 540, 433 37, 748 75, 180 152,649 106,065 425,639 329,360 348,351 332,6.52 $4,348,168 100, 690 583,928 437, 934 466,. 522 96,755 627,273 922 218,558 144, 130 71,807 421,251 261,030 401,232 516, 136 Per capita. $14.03 9.78 14.06 14.02 21.31 8.50 12.68 1.85 8.37 13.60 6.40 17.69 18.79 9.58 12.89 1890 $10. 94 6.84 20.61 11.38 10.72 9.69 18.16 9.82 5.86 7.80 4.80 9.38 11.12 13. 12 10.49 1880 $13.09 4.17 26.60 18.56 14.23 12.20 20.75 0.22 17.23 6.13 3.25 10.07 10.28 14.99 14.66 Estimated population, June 1, 1902. 345,885 21,838 21,957 24,571 40,443 7,764 30,286 4,686 12, 181 19,261 22,008 43,972 38,007 26,682 32,329 VIRGINIA. The state $23,934,462 S2, 179, 758 $21,754,704 $16,610,081 $12,764,576 $12.64 $10.03 $8.43 1,893,824 Accomac 13,000 9,000 14,021 155,000 423 40,600 1,696 29,042 13,000 9,000 14,021 20,000 423 40,600 1,696 11,742 813 138,260 857,760 26,216 1,836 41,603 1,037,106 1,431 2,126 30, 768 118 291,730 53 3,143 385 91,361 4,824 1,842 1,602 795,390 162 964 0.39 0.31 2.04 8.74 0.05 2.26 0.18 0.88 "'5.03' 0.31 3.02 3.37 0.03 4.27 46.12 2.72 2.31 "'"g.'oi" 0.44 0.24 1.36 4.87 1.01 0.08 1.28 59.11 0.26 0.20 1.64 0.01 8.17 0.01 0.10 0.08 6.17 0.29 0.32 0.10 21.94 0.01 0.07 33,627 Albemarle " 28,811 6,864 Alleghany 135, 000 9,031 17,926 9,676 32,837 5,797 30,183 5 571 40,600 Appomattox Augusta s 17, 300 333,400 2,000 7,600 7,000 72,343 17,600 Bath Bedford 151,847 1,700 53,253 62,000 11,847 1, 700 44,973 62,000 140,000 Bland 8,280 17;623 18,411 10,458 15,442 21,609 16,715 20,066 6,034 15 397 Brunswick 1,262 97,000 1,000 16, .500 1,262 97,000 1,000 15,500 0.08 4.51 0.06 0.77 34.03 Campbells 1,398,264 Carroll Charles City Charlotte 12,399 4,000 91,244 12,399 4,000 66,835 1,400 156,975 75,000 260 286,940 100,000 257 4,025 460 0.81 0.21 11.65 0.09 5.95 9.29 0.02 11.44 13.02 0.07 0.30 0.04 Chesterfield I 19,162 7,899 4,385 14,301 8 898 Clarke 25, 409 Craig Culpeper 51,770 40,000 1,000 10,370 40,000 41,400 9,600 40,000 3.62 4.60 0.12 0.72 4.22 Cumberland Dickenson 1,000 8,281 15 592 Dinwiddle Elizabeth City 129,244 1,873 4,652 27,000 , 881 72,000 1,873 4,062 57,244 12,400 11,078 2,692 3,760 4,451 2,789 8,828 201,171 47,261 6.42 0.19 0.25 1.15 0.06 '"e.'iY 2.28 1.17 0.11 0.77 ""o.'ie' 0.21 ■■"6.' 16' 7.01 5.48 1.04 0.24 0.23 0.19 0.21 0.82 8.02 2.69 20,118 9,631 18,966 23,530 16,584 8,958 Essex Fairfax 600 27,000 2,625 4,800 Fauquier Floyd 881 934 175,050 98,000 Franklin 169, 131 30, 477 13,070 1,400 150,031 30, 477 13,000 1,400 19,100 Frederick" 13,343 11 133 Giles 70 Gloucester 2,500 209 501 469 126 0.21 0.02 0.05 0.04 0.02 13,068 9,431 17,345 6.332 Goochland Grayson 900 237 900 237 6.06 0.04 Greene including debt of all minor civil divisions except school districts reported incolunm "school districts." 2 Including all school district debt except that of those "cities, towns, villages, and boroughs" shown in Division A of Table 86 which had a population of 8,000 or over in 1900. 2 Charlottesville city separated since 1890. * Alexandria city separated since 1890. ' Staunton city separated since 1890. • Lynchburg city separated since 1890. ' Manchester city separated since 1890. " Winchester city separated since 1890. 388 WEALTH, DEBT, AND TAXATION. Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS BY COUNTIES; 1902, 1890, AND 1880— Continued. VIRGnsriA—Coiitinued. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. COUNTY 1902 1890 1880 1902 1890 1880 Estimated population, June 1, 1902. Aggregate. Of counties. Of minor civil divisions. Cities, vil- lages, town- stiips, pre- cincts, etc.i School dis- . tricts.2 S45,533 159,000 10,000 845,533 129,000 S4.52 4.21 0.67 "ii.'82' 4.22 0.22 10,064 Halifax . . ..•. 530,000 10,000 $166,200 85,871 1,198 4,399,021 76,000 44,950 S4.83 "58.' 56' 0.05 5.65 0.27 $0.17 0.06 53.19 4.75 8.70 "'6.' 62' 0.05 37,750 17,662 6,054,558 841 29,700 3,000 31,673 230,142 24,060 3,000 130, 142 24,060 100,000 19,477 5,707 Isle of Wight 3,000 13,460 .. • 117 554 3,664 1,084 1,500 1,084 1,500 0.12 0.22 9,185 6,974 216 606 250 9,000 0.02 0.10 0.02 0.38 0.13 0.27 0.05 0.62 0.01 0.16 0.13 0.31 0.13 42.14 0.10 8.134 9,301 Lee 16,472 250 6,312 1,450 1,500 176 260 6,312 1,450 0.07 0.76 0.02 0.64 0.14 "'i."27' 0.04 20,184 16,296 29,500 750 21,682 16,421 Ltmenburg 1,545 2,802 368 15,305 45 2,653 2,061 5,066 696 2,471,802 870 24 208 1,965 2,600 204 801,952 1,208 11,530 885 937 120 11,771 10, 214 8,371 Mecklenburg Middlesex 147,282 133,000 14,282 150,000 5.60 6.92 26,789 8,372 Montgomery = 24,468 78,250 3,127 14,000 10, 468 78,250 20,200 41,200 1.64 3.29 0.19 1.14 2.09 16,886 23.756 Nelgon 3,127 16,223 4,735 Noffclk* 249,800 17,612 6,800 49,800 8,600 5,800 200,000 9,012 3,091,075 4.94 1.22 0.57 40.12 60,687 14,462 Northumberland 10,238 0.02 0.15 0.25 0.02 15.25 0.16 0.79 0.09 0.10 0.01 "o.'ie' 0.03 0.76 12.18 6.54 0.01 0.01 0.39 1.63 0.06 8.05 0.06 0.02 0.25 0.23 6.23 0.26 4.36 0.08 0.11 0.82 0.3J 12,-522 14,8011 108, 165 99,038 80,064 40,800 82,883 4,600 1,400 14,800 38,000 12,000 91,000 142,600 1,024,515 1.18 7.76 6.33 1.70 6.97 5.48 0.60 0.12 0.94 6.96 10.08 17.09 -4.-42- 12,623 70, 165 99,038 78,064 40,800 1,633 4,600 13,934 Patrick 15,655 2,000 47, 105 6,830 81,2.50 65,000 15,115 7,718 1,400 570 0.06 11,374 11,628 100, .522 300 20, 500 300 80,022 400 6.71 0.03 0.03 14,973 1,440 220 9,812 243,703 193,305 136 95 7,077 19,832 1,089 119,323 449 142 2,487 2,926 46, 121 598 109,982 696 837 11,722 2.268 8,877 7,076 .53, 450 218, 501 286, 117 11,500 983 139,601 164,915 8,600 52,467 79,000 121,202 3,000 250,000 244,850 169, .550 10,900 3.30 10.04 8.42 0.62 8.31 10.62 5.10 0.68 16,217 21,765 33,972 18, 413 22,894 28,371 27,000 5,700 4,197 24,412 2,600 81,000 48,328 59,034 8,000 38,000 7,492 70, .586 108,000 1,086 18,000 2,200 4,197 24, 412 2,500 81,000 17,893 25,518 8,000 27,285 9,000 3,500 200 38,662 1.39 1.51 0.24 0.46 2.96 0.29 . 6.60 ' 2.01 6.60 1.47 1.29 0.80 3.25 5.16 0.01 2.89 "'9.'74' 3.40 "'i.'ss' 0.13 3.99 1.05 2.64 "'3.' 38' 20,369 17,873 23,402 138,698 25,000 9,145 8,245 8,511 98,000 2,600 33,000 7,000 73,782 12,278 30, 435 33, 516 24,082 8,949 5,426 38,000 492 60, 186 78,000 29,571 7,000 20,400 30,000 9,411 21,716 60,900 20,921 York 7,460 1 Including debt of aU minor civil divisions except school districts reported in column ' ' school districts .' ' 2Includinl aU school district debt except that of those "cities, towns, villages, and boroughs shown ui D: or over in 1900. 3 Richmond city separated since 1890. ' Williamsburg city separated since 1890. s Radford city separated since 1890. ' Norfolk and Portsmouth cities separated since 1890. ' Danville city separated since 1890. s Roanoke city separated since 1890. 9 Buena Vista city separated since 1890. i» Fredericksburg city separated since 1890. n Newport News city separated since 1890. 12 Bristol city separated since 1890. ivision A of Table 86 which had a population of 8,000 PUBLIC INDEBTEDNESS. 389 Table 74 TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETf. OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES; 1902, 1890, AND 1880— Continued. VIRGINIA- Continued. INDEBTEPNESS LESS SINKING FUND ASSETS. Alexandria city 3. . - Bristol city 3 Buena Vista city ^ . , Charlottesville c'ity ^ Danville city ^ Fredericlisburg city ^ Lynchburg city ^ ... Manchester city ^ , . . Newport News city ^ Norfolk city 3 ." . . Petersburg city . . . Portsmouth city ^ Radford city ^ ... Richmond city ^ . Roanolce city 3 Staunton city 3 Williamsburg city ^ Winchester city 3 . . Aggregate. ' Ofcouiitii-s. $814, 823 204, 420 88,500 278,000 1,232,084 249, 420 1,479,116 493,680 588,000 4,865,435 921,332 993, 178 55, 738 6,510,330 673,205 499,232 Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.i School dis- tricts.! $814,823 204,420 88,500 278,000 1,232,084 249, 420 1,479,116 493,680 588,000 4,865,435 921,332 993, 178 55,738 6,510,330 673,205 499, 232 1890 $1,065,200 1880 Per capita. $65. 94 41.59 33.32 41.99 72.46 48.19 70.94 50.33 25.93 90.14 42.24 .55.71 15.48 75.89 29.84 67.91 1890 $46.97 1880 $52. 46 Estimated population, June 1, 1902. 14,56ft 4,915 2,6se 6,621 17,004 5,176 20,8* 9,809 22,673 53,974 21,810 17,827 3,600 85,782 22,563 7,351 2,086 5,161 ^VASHINGTON. The state $28. 2.S5, 343 $6,295,511 $18,615,. 553 $3,374,279 $2,845,658 $239,311 $51.40 $8.14 $3.19 650,277 118,270 64,671 374,225 134,840 527,003 258,893 191,510 94, 137 96, 701 191,692 21,601 59,292 24, 172 811,214 8,871,520 53,617 370,899 116, 739 401, 789 223, 422 23, .571 158, 138 186,012 5, 268, .389 15,217 384, 155 7,0.57 1,273,4.36 3, 737, 567 261,194 .536, 860 15, 492 672,480 1,719,866 .582,984 436, 718 27, 601 33, 303 78,850 94,489 248,516 177, 267 61,284 66,383 44,000 125,870 8,020 38, 701 16,643 415,548 1,087,190 766 142,018 87,036 214,534 81,232 4,609 131,623 .56,918 669, 062 7,969 171,903 6,614 302, 972 665, 420 165, 797 130, 175 12, .527 91,020 475,090 93,823 170, 838 9,688 81,081 31,368 114,708 32,851 47, 170 31, 673 65,226 26,061 47,995 35,432 13,581 20,691 7,529 137, 342 375, 302 30, 348 79, 397 16.320 79,967 92, 740 10, 962 26, 616 48,743 85,113 7,248 134, 221 443 442, 982 306,429 87, 780 111,114 2,965 29, 170 303, 002 253,906 168, 004 6,631 23,533 44,235 21.95 17.37 22.96 34.30 85.43 18.81 26.55 11.38 18.31 42.02 48.65 15.12 12.82 166.61 74.38 7.46 38.22 17.. 54 25.29 17.87 5.88 33.73 29.48 93.36 4.91 24.98 3.77 47.10 60.72 24.77 53.81 5.38 33.67 68.19 21.91 28.60 3.16 14.89 4.78 ■■3.' 96" 5,388 3,724 180,667 7,600 231,317 49,953 75,000 2,693 4,706 30, 300 3,595 16,300 Chelan ^ s 3,931 11,497 124, 143 39,597 13, 481 20,600 1,600 4,988 9,918 4.15 10.60 5.90 2.28 6.52 2.51 0.91 1.40 6,169 13,761 7,212 8,269 5,280 5 4, 562 Franklin 790 26, 308 4,975 111,061 911,837 5,248 145,062 61,919 72,826 44,800 3,985 21,670 1.14 6.75 2.78 13.27 14.25 1.13 16.53 11.98 6.33 4.81 1.41 14.77 '"5." 62" 2.41 "6." 35' 1.46 6.01 2.72 "'o.ii' 6.54 7.,S2 ■■■6!i2' 1.94 444 Garfield .3,922 386 2,497 41,496 4,720 1,886 258, 324 7,409,028 22,503 149, 484 13, 383 107, 288 49, 450 8,000 5,180 119, 265 7,195 5 9,704 Klickitat 3,889 17,000 6,655 15,889 12,501 5,000 4,006 6 4,689 Pacific 80,351 4,514,214 200 6,451 6,309 256, 716 4,989 .56,431 3,100 78,031 16,378 3,500 3.8,000 353,308 23,948 106, 797 4.52 4.46 9.42 5.52 11.04 "0.'^' 24.15 1,870 437,482 2, 766, 718 7,617 295, 571 16, 272 27,038 61,554 1,081 78, 967 5 10, .543 Thurston 9,977 2,877 Wallawalla 5.52, 290 941,774 2.36, 255 97,876 101,089 48, 112 124,011 92,000 9,612 4,000 2,640 25,000 8.27 2.. 59 6.49 20.77 1.10 1.28 0.38 8.89 19,972 25,222 Whitman 26,610 15,268 ^■Including debt of all minor civil divisions except school districts reported in column "school districts." ^Including all school district debt except that of those "cities, towns, villages, and boroughs" shown in Division a of Table st; which had a population of 8,000 or over in 1900. 3 Made independent of county organization since 1890; for debt of the municipality in 1890 and 1880, see Division A of Table MJ. * Organized since 1890. 5 Population is that reported at the Federal census of 1900. 390 WEALTH, DEBT, AND TAXATION", Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING- FUND ASSETS OF COUNTIES AND MIl^OR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. WEST VIRGINIA. INDEBTEDNESS LESS SINKmO FUND ASSETS. a,. Total. Per capit 19 J2 Of minor civil divisions. 1890 1880 $1,513,424 1902 1890 1880 Estlniated; population, June 1,1902. i Aggregate. $4,767,776 Of cotmties. Cities, vil- lages, town- ships, pre- cincts, etc.i School dis- triots.2 The state $2,028,865 $2,448,696 $290,215 .52,347,949 $4.78 $3.08 $2.45 998,002' Barbour ... 18,344 182,000 12,944 76,000 5,400 2,000 46,000 185,000 6.56 214,186 1.27 9.27 3.62 9.89 0.06 12.32 14, 498 105,000 19,623 Boone ^ 8,4,56 64,557 179,966 388,992 8,822 55,000 64,574 73,835 60,557 103,017 148,000 8,822 55,000 69,971 73,835 4,000 40,949 207,992 64,000 164,107 27,600 128,801 1,802 7,900 3.24 24.55 12.80 0.8.3 6.13 4.62 2.15 4.60 24.64 1.17 0.06 21.42 0.13 1.30 19,900 36,000 3.3,000 7,331 Cabell 30,383 Calhoun 10,688 Clay 8,966 Doddridee 4,603 14,5a5 1.38 13,991 34,276 4,000 0.41 12, 166 7,369 25,800 3,500 45,615 ,6,000 97,309 25,000 226,5.57 667, 398 10,742 8,000 1,687 142,141 401,831 138,690 75, 692 78,068 88,548 43, .500 134,228 3, 514 15,661 2, .500 754,092 675 14,000 25,800 1,200 19,400 6,000 97, 309 7,000 26,957 410, 453 1,352 1,100 8,000 1,520 3,136 45,057 9,900 242,400 126, 100 47,200 4,000 490 12,313 1.22 0.29 6.76 0.70 3.37 1.05 14. 15 9.94 0.62 0.49 0.21 6.76 11.56 5.03 3.10 3.20 6.79 3. ,55 6., SI 0.06 0.70 0.24 0.41 2.06 0.52 15.. 59 2.95 2.97 0.36 0.03 1.19 0.05 0..50 0.02 17.77 2.00 1.01 0.43 21,213 2,366 6,910 11,884 19,305 6,749 Hardy 335 10,000 347 266, 702 64, 775 13,400 3, 776 8,62.5 28,843 18,000 23,781 200,600 160, 000 9,390 8,000 387 124,141 199,331 64, 819 15,000 10, .568 16,011 6,945 57, 083 17, 198 16, 272 1,200 18,000 188,000 39, 071 47,492 67,500 88, .548 6,500 83,228 2,1,50 7,661 2, .500 563,592 675 14,000 7,503 s66 2,104 8,600 18,200 4,860 4,600 1,658 599 2,962 8,785 11 18, 378 0.11 0.10 0.41 0.80 0.30 0.38 0.64 0.03 0.16 0.39 "i'.is 21,037 14,500 34, 800 13,200 34,771 27,686 24,398 24,427 13,043 Min^o 3 37,000 11,000 1,364 8,000 12, 253 40,000 5,600 37 37 20 162 53s. .-,S7 0.36 19,717 (1.26. 2. 12 13,270 29,667 4.40 "'ii.oi' 14.. 38 7,404 0.21 ' 16.29 21.33 11,821 200,500 ,SSi;,320 49,317 0.07 1.44 0,259 600 1,0(M 126 10,000 1,.53S 9,-1 2,!100 0.08 0.16 0.02 0.01 0.36 9,707 8,924 Putnam 2.5, .-1,58 21,107 13, '12.-, 21,107 s,793 2,840 4,700 1.10 1.18 0. 23 23. 201 17,928 13,004 82,741 31.913 .■!4,;i2S 16, .500 4 38 18, 878 19, 357 Roane Summers !l,06b 27,315 29,782 27,114 3K, 100 lii;,963 6, 136 9,600 18, S2S 2,800 18,500 fl,S9 1(1, 459 5S, .-,00 46,500 0.46 1.62 1.92 1.83 1.96 4.44 0.25 1.23 0.21 1.52 0.15 0.87 4.60 2.49 ""6.7,2' 1.44 0.04 0.28 (•) 0.02 0.18 0.71 2.82 5.10 0.76 20, 762 1 .5,065 10,0110 22,802 14,900 12,250 6,980 4,736 16, .530 118 3,142 6 264 566 9,906 20,0011 127, III!) 3,227 16,895 15, .544 i2,2i4 642 411,000 14,827 30,253 ' 7,265 19,510 24,. 563 136 2,400 6,000 15,092 24,613 9,678 91.861 689 391,012 68, S98 2."j,',i(;:i I 26, 666 36, ,805 189, 407 3.94 0.07 10.98 1.19 3.91 6.62 24,088 20'. 1 , 480 10, 458 171,. 589 216,673 2,750 35,619 8,806 ilncludingdebtof an minor civil divisions except school districts reported In column ''school districts. ■■ ,.,,, ^ , ... , o n„o 2 Inbluding all school district debt except that of those "cities, towns, villages, and boroughs shown in Division A of Table si, which had a population of 8,000 or over in 1900. ' Oreanized since 1890, I Less than 1 cent. PUBLIC INDEBTEDNESS. 391 Table 74.— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. WISCONSIN. IKDEBTEDNESa LE3S SINKING FUND ASSETS. Total. Per capita. COUNTY. 1902 1890 1880 1903 1890 1880 Estimated population. Aggregate. Of counties. Of minor civil divisions. Cities, vil- lages, town- snips, pre- cincts, etc. I School dis- tricts.2 $20,069,615 $2,905,241 $16,036,860 $1,127,524 $8,145,189 $9,623,935 $9.41 $4.83 $7.32 2,133,004 1,104 643,722 66,962 248,465 332,257 39,680 7,650 35,450 192,927 51,904 118,528 55,821 551,860 94,807 155,604 1,467,474 103,137 344,392 17,739 243,765 500 449,509 34,982 81,140 266,356 39,530 946 35,450 128,975 44,052 95,727 39,021 516,912 87, 107 51,600 1,317,118 31,837 221,909 12,277 206,705 604 12,000 10,980 13,600 9,151 150 1,704 85 268,886 28,016 17,260 268,769 32,608 12,000 66,900 181,385 22,254 9,520 722 261,473 23,910 4,940 349,576 26,982 266,091 22,500 115,980 6,361 225 221,000 44,201 400 502,470 2,392 21,400 76,475 226,970 35,487 40,429 7,905 156,798 121,806 15,333 31,016 4,534 163,349 0.12 29.69 2.62 16.67 6.83 2.38 0.93 2.08 6.56 1.91 3.81 3.26 7.68 2.05 8.46 37.43 4.05 10.62 5.33 4.99 0.01 12.90 1.82 2.33 6.86 2.04 2.73 4.02 7.21 1.26 0.34 0.06 4.39 0.63 0.32 25.96 1.19 8.68 8.64 2.63 6.29 0.03 141. 76 6.29 0.71 14.74 0.15 6.82 4.60 14.65 3.31 1.44 0.61 2.95 2.65 1.32 47.36 0.27 7.67 "3.' 52' 9,110 182,213 21,000 153,825 67,750 21,679 26,666 14,996 Brown 48,626 16,669 5,000 8,190 Calumet 17,003 Chippewa 57,437 6,516 7,852 22,801 16,300 34,948 7,700 .53,004 1,500 31,300 6,816 6,462 13,062 29,459 Clark 27,246 31,149 1,500 17,142 71,844 46,290 Door 51,000 148,856 40,000 115,667 18,401 39,201 26,455 Eau Claire 32,423 Florence 3,327 24,000 165,000 48,884 3,224 Gates 3 50,949 167,060 7,444 72,809 ■111,064 90,470 25, 158 226,738 105,684 274,200 59,282 516,490 55,011 56,780 170,303 2&5,500 302,226 130,096 2,031 8,051,156 145,617 55,993 47,600 295,633 46,219 25,700 60,014 37, 435 266,228 70,410 483,915 58,226 330,043 205,534 91,584 35,000 59,667 276,070 33,5.54 125,995 90,364 21,544 25,000 80,000 11,434 73,266 3, .579 30,809 43,300 30,212 16, 798 199,082 60,821 274,200 44, 482 479,990 20,741 .53,415 95,383 194,600 213,417 125,338 33 7,541,427 58, .505 22,213 30,440 204,233 19 25, 700 42,190 12,289 90,764 15,659 426,115 13,206 254, 143 91,863 75,420 14,515 13,794 3,866 22,000 18,264 7.22 4.26 0.33 4.60 4.82 13.72 1.44 6.55 .5.11 11.44 3.48 12.03 2.66 4.11 9.78 5.44 6.56 4.07 0.19 23.44 5.10 2.60 4.85 6.24 2.76 3.31 2.63 1.97 8.86 6.77 10.19 3.00 6.33 7.67 2.78 8.39 2.06 5.41 2.86 5.38 3.15 4.20 7,061 Grant 35,200 5,800 30,209 64,513 121,767 3,726 61,743 274,945 0.96 0.26 1.99 2.92 3.22 0.17 4.26 11.64 39,180 22,588 Green Lake. . 20,000 49,500 60,258 7,965 15,813 23,068 6,694 .395 27,656 44,863 60,363 36,986 20,567 180,000 22,036 329,914 36,650 36,902 61,122 246,000 131,416 36,100 5,500 3,025,900 24,050 6,362 61,302 112,391 89,941 693,783 28,246 1,050,208 1,550 136,100 1,940 3.82 1.10 1.20 11.65 1.36 8.60 1.81 3.90 6.09 6.48 4.33 1.78 0.57 12.82 1.04 0.42 12.24 2.90 6.77 21.58 1.81 77.51 0.10 5.03 0.09 27.95 9.22 1.96 ■"i."45" 17.90 0.12 8.43 "''5.' 36' 17,510 Jefferson 34,592 Juneau 20,681 23,974 Kewaunee . . 14,000 30,000 3,000 800 6, .500 31,270 3,365 420 9,900 8,809 2,758 1,998 19,029 52,612 33,780 3,160 51,400 1,200 17,'S24" 5,326 461 13, 751 25,800 30,020 11,900 3,671 9,664 17,129 42,940 Lafayette 20,687 13,827 74,500 31,000 80,000 2,000 66,200 345,818 33, 478 17,411 43,276 46,053 31,985 12,920 2,480,289 2,562 83,012 10,695 490,700 34,500 343,499 Monroe 28,667 22,356 14,000 40,000 45,000 9,818 153,841 47,364 16,807 Pepin 3,709 14, 389 6,265 250,809 37, 535 194,606 44,500 97,396 61,455 59,500 2,666 12,692 14,819 281,747 2,000 229,686 10,774 228,095 ,23,638 104,622 0.54 0.71 0.48 10.11 7.14 5.37 2.33 2.25 2.66 1.96 0.47 0.72 1.48 15.89 2.65 7.43 0.59 5.88 1.25 3.64 7,771 Pierce 23, 739 Polk 19,820 175,000 41,000 32,000 15,000 64,000 110,000 6,500 35,000 13,000 19,034 Portage 30,033 10,404 Racine 47, 478 Richland 19,429 Rock 52, 178 St. Croix 26,785 32,935 4,173 26,086 269,770 14,871 45,076 19,356 1,.544 20,. 581 6,300 2,683 11,920 .56,008 2, .500 30,663 201,833 24,110 37,310 59,621 1 16, 961 392,813 54,426 93,409 48,522 1.66 4.75 3.58 1.97 2.37 1..54 11.46 23.58 6.43 2.09 28,899 Sheboygan 51,036 Taylor . . . 16,000 69,000 15,000 17,. 500 11,749 •23,410 Vernon ... 28,675 Vilas< 5,131 1 Including debt of all minor civil divisions except school districts reported in column "school districts." 2 Including all school district debt except that of those "cities, towns, villages, and boroughs" shown in Division A of Table 86 which had a po])iilation of 8,000 or over in 1900. • ^ Organized since 1900. ^ O.rganized since 1890. 392 WEALTH, DEBT, AND TAXATION. Table 74— TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS OF COUNTIES AND MINOR CIVIL DIVISIONS, BY COUNTIES: 1902, 1890, AND 1880— Continued. WI.SCONSIN-Continued. Walworth.. Washburn.. Washington Waukesha. . Waupaca . - . Waushara. . Winnebago . Wood Aggregate. »117,000 42,080 92,619 348,960 196,745 24,116 698,037 204,014 INDEBTEDNE.SS LESS SINKING FUND ASSETS. Total. 1902 Of counties. Of minor civil divisions. Cities, vil- lages, town- ships, pre- cincts, etc.i »32,750 35,000 100,000 65,000 S63,000 2,740 .35,219 173,900 92,678 12,708 .582,537 171,627 School dis- tricts.! $54,000 6,590 22, 400 75,060 39,067 11,408 41,500 32,387 1890 S86,580 5,387 48,000 14,500 58,916 34,800 177,700 51,787 S105, 130 1,500 1,400 157,521 35,001 199, 486 148,546 Per capita. ] I 1902 i 1890 I 1880 $3.93 6.67 3.93 6.08 1.46 11.82 7.37 $3.11 1.84 2.11 0.44 2.20 2.58 3. ,55 $4.01 0.06 0.05 7.62 2.76 4.67 16.64 Estimated population, June 1, 1902. 29,777 6,305 23,545 35,466 32,356 16,640 59,056 27,671 WYOMING . The state 52,265,730 $1,230,467 $834,079 $201,184 $1,327,381 $188,462 $23. 54 $21.87 $9. 07. 1 96,245 Albany Bighorn . 246,970 62, 009 217,778 66,890 88,006 49, 195 116,400 911,577 63,041 143,239 73, 475 167,900 .59,260 114,570 57,865 132, 454 42,000 67,354 40,195 58,200 450,681 32, .541 25, 177 72, 130 99,500 37,800 109,400 23,000 4,144 29,900 14,890 2,000 9,000 11,800 35,600 7,600 10.600 159,373 59,685 20.84 10.05 i 22.05 18.23 25.78 9.18 44.31 46.71 30.80 20.29 9.25 12. 57 1 17. 62 1 17.98 12.90 11,849 6,173 55,424 10,000 18,652 126,917 97,000 60, .500 79,600 71,134 542,7.53 4,628 18. 51 35.43 34.00 24.56 30.18 32.35 1.35 9,878 3,669 3,414 Crook . i 5,359 46,400 425, 396 23,000 107,462 1,345 26,000 11,000 1 2,627 Liaramie 18,000 ' 19,616 ; 2,047 i 7,058 Sheridan 26,000 34,204 130,000 13.18 6.92 16.50 "25." is' 14.50 64,409 41,740 7,939 Uinta . 42,400 10, 450 13,353 3,363 1 Including debt of all minor civil divisions except school districts reported in column "school districts." ^Including all school district, debt except that of those "cities, towns, villages, and boroughs" shown in Division A of Table 80 which had a population of 8,000 or over in 1900. PUBLIC INDEBTEDNESS. 393 Table 75.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY STATES AND TERRITORIES. STATE OR TERRITORV. Continental United States . North Atlantic division. . New England Maine New Hampshire . Vermont Massachusetts . . . Rhode Island Connecticut Southern North Atlantic . New Yorli New Jersey . . . Pennsylvania. South Atlantic division Northern South Atlantic - Delaware Maryland District ol Columbia. Virginia West Virginia Southern South Atlantic . North Carolina. South Carolina. - Georgia Florida North Central division — Eastern North Central. Ohio Indiana — Illinois Michif^an... Wisconsin.. Western North Central . Minnesota Iowa Missouri North Dakota - South Dakota.. Nebraska Kansas South Central division. Eastern South Central. Kentucky . . Tennessee . . Alabama.. - Mississippi. Western South Central . Louisiana Arkansas Indian Territory Oklahoma Texas Western division. Rocky Mountain. Montana Idaho Wyoming Colorado New Mexico Basin and Plateau . Arizona Utah Nevada Pacific. Washington. . Oregon California INDEBTEDNESS, 1902. S204,972,:38 40,705,318 5,961,983 1,650,800 897,031 7,244 2,969,908 437,000 34,743,335 9,095,610 14,102,163 11,545,562 13,040,349 ,718,437 790,942 1,582,475 2,275,791 2,069,229 6,321,912 2,418,093 1,993,434 1,047,016 863,369 87,043,609 43,955,835 15,971,517 13,538,394 7,418,704 4,019,037 3,008,183 43,087,774 6,677,025 4,458,000 9,366,779 1,440,743 2,889,117 4,936,005 13,320,105 31,569,685 14,520,392 6,328,702 3,645,761 3,788,063 1,757,866 17,049,293 637,482 2,025,151 150, 567 1,551,327 12,684,766 32,613,277 16,879,047 4,285,996 2,448,990 1,247,381 5,928,019 2,968,661 4,118,995 2,343,521 841,480 933,994 11,615,235 6,333,011 2,408,617 2,873,707 Unfunded or floating. Funded.' | Revenue and special Outstand- assessment ing loans, and warrants, judgmapts. $166,580,055 '819,155,6 $20,236,503 36,592,397 1 3,700,928 | 411,993 5,492,900 1,570,400 775,500 2,907,000 " '246,"666 31,099,497 7,905,936 12,278,156 10,915,405 9,707,943 5,129,720 779,000 1,199,175 2,206,345 945,200 4,678,223 1,912,898 1,501,590 576,900 686,835 68,755,894 32,600,094 13,019,940 6,689,649 6,695,700 3,650,077 2,644,72S 36,155,800 5,829,649 3,509,600 6,326,179 1,253,300 2,169,065 4,516,677 12,661,-540 26,148,155 11,913,6 4,583,606 2,785,993 2,874,300 1,669,800 14,234,456 304,900 841,600 1,294,669 11,793,387 24,375,666 14,212,347 3,627,600 1,892,430 1, 130,000 4,808,106 2,764,211 3,619,706 2,088,275 688,869 842,562 6,543,613 3,747,513 5,000 2,791,100 447, 173 68,360 116,800 2,116 62,908 197,000 3,253,755 908,908 1,824,007 620,840 1,448,860 223,835 2,000 181,764 26,071 16,000 1,226,025 311,594 474,194 379,786 59,451 10,016,546 2,560,066 6,456,960 382,483 332,497 284,549 2,664,427 306,405 46,608 2,081,034 2,328 61,271 34,315 162,566 988,492 21,910 12,050 4,731 6,129 Sinking fund assets, 1902. $8,407,619 390,083 280,766 '""i69,"3i7 1,883,546 1,3 9,942 201,536 44,375 1,109,029 518,664 193,601 17,660 90,330 217,083 ,606,743 1,339,196 391,521 391,785 440,621 36,463 78,906 4,267,547 540,971 901,992 979,566 185,116 678,791 385,113 595,999 :, 433, 038 716,796 281,145 333,449 76,723 25,479 271,696 138,617 40,230 49,272 43,577 199,354 15,978 10,980 3,200 169,196 8,814 1,100 7,714 128,260 67,508 60, 752 1,889,897 463,951 .526,319 837,040 62,687 2,543,141 193,966 1,143,321 160,667 207,486 847,802 7,901,183 2,467,346 642,418 666,660 106,401 1,116,713 46,254 490,475 254,146 144,897 91,432 4,943,362 2,617,990 2,342,765 82,607 2,933,798 760,057 43,898 108,962 2,020,881 1,986 1,649,680 369,215 96,033 40,364 178,420 20,158 104,126 15,800 38,336 326, 5&5 490,341 4,909 86,800 102,942 1,896,232 640,278 175,357 317,406 142,645 146,250 154,047 420,249 351,972 180,918 126,762 35,438 5,925 9,111 69,190 1,191,470 317,273 210,121 30,652 16,914 56,830 2,756 75,761 2,920 72,841 145, 764 37,500 15,148 93,116 INDEBTEDNESS LESS SINKING FUND ASSETS, I Per capita. 1902 $196,.564,619 37,771,620 5,049,066 890,743 863, 133 7,244 2,860,946 437,000 32,722,454 9,093,624 12,452,483 11,176,347 12,640,809 6,497,317 790,942 1,497,752 2,179,758 2,028,885 6,143,492 2,397,935 1,889,308 1,031,216 825,033 84,135,800 42,944,2,58 15,644,932 13,048,053 7,413,795 3,9.32,237 2,905,241 41,191,542 6,136,747 4,282,643 9,049,373 1,298,098 2,742,867 4,781,958 12,899,856 29,942,011 14,168,420 5,147,784 3,520,009 3,778,199 1,722,428 15,773,591 631,567 2,016,040 160.667 1,482,131 11,493,296 32,074,479 _16,_661,774 4,075,875 2,418,338 1,2.30,467 5,871,189 2,966,905 4,043,234 2,343,521 838,. SCO 861,1,53 11,469,471 6,295,511 2,393,369 2,780,591 3145,048,045 27,685,070 6,078,818 434,346 668,987 6,108 4,051,830 30,547 22,506,252 1880 $124, 105,027 31,576,032 1902 $2.50 2,726,877 451,809 779,034 23,421 1,371,213 101,400 28,849,165 10,936,638 3,728,130 7,841,484 7,825,561 4,484,173 618,400 893,776 1,774,535 1,197,462 3,341,388 1,514,600 1,082,750 429,380 334,658 69,110,453 28,007,003 7,797,006 8,408,239 11,016,380 1,257,698 1,529,681 41,103,450 3,317,657 3,416,889 10,240,082 1,372,261 2,441,334 6,610,176 14,805,052 19,177,151 10,548,142 6,712,463 2,172,0.59 1,433,321 1,230,299 8,829,009 177,798 1,569,497 6,891,714 21,349,810 10,739,961 2,004,513 1,234,9,S7 1,083,790 4, 601,. 588 1,815,083 2,816,949 1,954,414 49,859 812,676 7,792,900 1,607,786 905,711 5,379,403 12,399,308 6,668,463 9,781,384 7,013,875 3,297,679 44,000 1,377,325 1,283, .574 592,780 3,716,196 1,524,864 1,573,769 181,790 436,993 64,380,941 24,380,791 2,982,649 4,048,054 14,181,134 896,700 2,292,254 30,000,150 901,412 2,992,673 12,073,312 118,476 843,094 6,120,362 7,950,921 18,496,123 11,753,617 6,877,043 3,060,645 1,883,266 1,132,763 6,742,506 1,107,470 3,135,749 2,499,287 12,638,0.56 3,850,0.50 891,017 _7, 728, 640^ 204,384 211,767 7,312,489 O.S 1.27 2.04 0.02 0.99 0.46 2.03 1.20 6.26 1.72 4.21 1.23 1.16 2.03 0.99 1.23 1.37 0.46 1.47 3.11 1.47 1.69 1.36 3.89 3.33 1.93 2.83 3.64 6.48 4.48 8.75 2.04 1.82 2.22 1.70 2.00 1.07 2.29 0.44 1.49 0,^6 3.21 3.68 Ik:i» 1880 52.32 1.08 0.66 1.48 0.02 1.81 0.04 1.77 1.82 2. .58 1.49 3.67 0.86 1.07 1..57 0.87 0.94 0.92 0.23 0.86 3.09 2.12 2.92 2.88 0.60 0.91 4.62 2.66 1.79 3.82 7.51 7.42 5.20 10.37 1.75 1.64 3.07 1.23 0.96 0.95 0.16 1.38 $2.47 0.68 0.70 2.25 0.07 0.77 0.16 2. 75 2.44 5.90 2.28 0.30 1.47 0. 85 0.96 0.1 1.09 1.68 0.12 1. 62 3.13 2.18 0.93 2.06 4.61 0.66 1.74 4.87 1.15 1.84 5.57 3.21 8.68 11.32 7.98 2.07 Estimated population, •June 1, 1902. 78,686,154 21,827,356 5,740,324 701,142 418,600 346,885 2,884,679 449,166 9'.0,862 16,087,032 7,. 588, 259 1,987,8.58 6,610,915 4,686,367 187,983 1,217,174 288, .384 1,893,824 998,002 6,179,361 1,948,982 1,378,150 2,292,127 " SCO, 102 27,044,150 16,464,966 2.10 4,264,589 2,581,274 6,020,690 2,475,498 2,133,004 10, .579, 196 1,842,800 2,223,247 3,192,161 366,315 423,016 1,067,028 ' 1.464,628 14,662,031 3.56 [ 1.98 : 1.33 , 1.00 i 1.18 3.91 7.06 i 7,771,479 2,204,882 2,071,236 1,891,757 1,603,604 6,890,6.52 12.71 :i2.74 8.i 15.17 14.64 17.85 11.16 11.82 16. 85 4.41 8. 16 13.34 0.71 15.47 13.71 12,78 10.39 14.66 8.76 18.05 32.78 .1.73 2. .S9 0.24 ; 0.11 20.34 17.78 14.31 4. 5 5 ' 4. l(i . 6. 93 11. 44 ; 4. 32 2. 72 5. .»3 2.89 ' 1.21 1. 81 4. 45 : 8. 46 1,434,233 1,348,234 434,436 462,303 3,211,346 4,2«7,889 1,303 ,:178 263,411 176,416 96,245 684,990 202,316 462 ,147 129,869 289,943 < 42,335 2,522,364 560,277 432,702 1,539,386 1 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 3 Population is that reported at the state census of 1902. 'Population is that reported at the Federal census of 1900. 394 WFALTH, DEBT, AND TAXATION. * Table 76 FUNDED DEBT OF COUNTIES, CLASSIFIED BY RATE OF INTEREST, BY STATES AND TERRITORIES: 1902. Total. KATE OF INTEREST. ..v^ STATE OR TERRITORY. 3 8r 4 ii s 3J G 7 Other reported rates. Rate not reported. Continental United States $165,580,055 S2, 789, 415 $16,312,152 $48,301,536 $16,694,607 $40,044,742 $2, 460, 700 $28,036,709 $3,211,282 $6,309,022 1,751,777 $1,419,889 North Atlantic division 36,592,397 5,492,900 1,628,869 10,110,818 15,678,583 3,321,200 2,448,550 622,750 1,129,850 266,000 948,600 2,659,100 728,000 •7,300 20,000 870,000 Maine 1,570,400 775, 500 116, 500 35,000 698,600 705,500 728,000 7,300 20,000 New Hampshire 35,000 Massachusetts 2,907,000 225,000 602,000 1,210,000 870,000 240,000 31,099,497 195,000 9,162,318 45,000 13,019,483 1,368,869 2,593,200 2,441,260 502,750 881,777 1,129,850 7, 905, 936 12,278,156 10,915,405 9,707,943 260,000 13,000 1,095,869 3,572,067 1,814,651 3,775,600 595,700 3,278,042 6,484,131 4,257,310 2,015,800 19, .500 2,493,700 80,000 813,600 50,500 1,192,874 1,197,876 1,815,725 130,000 260,000 122, 750 3,780,768 582,827 36,000 262,950 66,200 13,000 993,800 Pennsylvania 123,050 20,000 676,250 26,000 Northern South Atlantic 5,129,720 595,700 1,842,800 571,600 1,179,125 895,596 20,000 25,000 779,000 1, 199, 175 169,000 426,700 437,000 416,600. 12,000 88,000 161,000 255,975 11,900 2,206,345 945,200 4, .578, 223 616,200 373,000 173,000 271,000 200, 600 242,000 516,550 245,600 636,600 757,595 126, 100 2,885,173 20,000 25,000 20,000 675, 250 46,200 1,912,898 1,501,. 590 576,900 586, 835 68,7.55,894 15,000 113,000 45,000 60,000 90,000 102,000 327,200 30,300 179, 100 100,000 18,966,760 20,000 1,467,698 750, 790 223, 600 443,086 8,936,664 8,000 617, 500 25,000 24, 750 1,119,632 25,000 2,200 19,000 2,547,965 North Central division 1 145,600 5,257,417 20,332,287 9, 435, 674 1,935,500 78,605 Eastern North Central 32,600,094 17,500 2,849,917 13,896,257 3,664,124 9,971,363 78, .500 1,697,6.50 124, 500 336,525 63, 758 Ohio 13, 019, 940 6,689,649 6, .595, 700 3,650,077 2,644,728 36, 155, 800 79, 750 974,000 266, 000 800,000 731,167 2,407,500 6, 609, 230 1,190,000 3,972,200 1,809,577 ,415,250 0, 436, 030 1,270,600 1,080,624 1,111,000 . 182,000 20,000 5, 771, 450 4,067,810 3,128,000 793,000 701,000 1,291,663 8,995,387 875, 650 266,000 281,000 134,000 41,000 7,339,014 205,600 13,525 58,500 21,500 37,600 115,000 9,500 6,000 35,000 1,857,000 8,000 17, .500 128,000 59,000 2,211,440 34,258 Western North Central 995, 132 14,847 5,829,649 3,.509,.'i00 6,326,179 1,2.53,300 2,1.59,0.55 4,516,677 12, 561,. 540 26, 148, l.w 2,000 308,000 812,000 790,000 649,200 1,338, .500 2,. 582, 100 20,000 448,220 366,000 1,032,010 5,840,266 2,549,000 755,000 883,950 171,000 195, 100 627, 900 589,500 1,001,780 1,267,000 86,000 1,217,300 260,600 893,850 1,746,537 3,534,200 9,732,845 95,000 8,000 706,989 130,000 120,000 510,000 546,000 9,000 19,000 140, 140 867,300 218,068 2,460 142,829 660, 800 361,619 3.52,500 5,114,277 7,736,967 164,000 109,000 96,266 16,000 479,866 252, 600 33,000 145,000 649,000 927,000 55, 500 Smith Dakota 126,000 492, .500 5,000 248,217 Kansas 12, 387 South Central division 1,016,046 46, 866 Eastern South Central 11,913,699 13,000 60,000 2,605,722 537,500 4,136,828 48,000 4,184,549 234, 600 103,500 4,. 583, 606 2,785,993 2,874,300 1,669,800 14,234,4.56 1,822,722 512,000 153,000 118,000 3,234,544 135, .500 92,000 230, 000 80,000 464,280 1,247,028 1,267,000 1,259,300 363,500 5,596,017 8,000 1,363,856 864, 993 1,200,000 755,700 3,552,418 6,600 60,000 8,000 226,600 18,000 24, 000 73,000 114,668 13,000 1,002,046 40,000 7,500 Western South Central 198,217 46, 866 304,900 841,600 60,000 191,500 496,600 24, 000 345,000 9,400 20,000 1,294, ,569 11,793,387 24,375,666 50,000 3, 124, .544 4,434,600 130,000 334, 280 2,122,5.53 439, 769 4, 468, 148 7,080,872 669,800 2,513,618 7,059,560 5,000 13,000 1,263,800 1,002,046 198,217 100,000 7,600 449,700 105, 168 1,726,012 26, 866 Western division 139,569 14,212,347 100,000 2, 719,. 500 809,553 3, 675, ,500 217,700 5,088,288 768,300 782, 460 61,066 3, 627, 600 1,892,4.30 1,130,000 4,808,106 2,754,211 3,619,706 100,000 625,000 84, ,500 415,000 1,541,100 53,900 172,000 412,000 56, 253 133,800 207,500 490, 600 109,300 170,000 1,720,000 1,204,877 631,500 860, 256 781,6.55 77, 072 110,000 359,200 78,300 2,000 567,260 144,900 725,662 47,700 1,362,900 1,722,700 2,160,672 299, 100 51,056 20,000 464, 600 , 2,088,275 688, 869 842,. 562 6,. 543, 613 3, 717, .513 5,000 2,791,100 47,000 125,000 1,590,275 663,297 17,000 1,244,800 16,000 10,572 51,600 1,894,200 400,000 36,000 Utah Nevada Pacific 20,000 212,000 64,600 31,000 689,562 217,000 1,543,100 1,313,000 88,513 528,000 493,000 729,500 212,000 1,724,500 5,000 164,700 14,000 20,000 26,613 California 1,015,100 820,000 515,300 17,000 197,000 62,000 PUBLIC INDEBTEDNESS. 395 Table 77.— FUNDED DEBT OF COUNTIES, CLASSIFIED BY PURPOSE OF ISSUE, BY STATES AND TERRITORIES: 1902, STATE OR TERRITORY. Total. Court- houses. Jails. Other buildings. $19,416,947 Boads. 58,216,304 Roads and bridges. Bridges. Funding. Relund- ing. Railroad subsidies. 131,300,703 Miscella- neous and unspeci- ' fled. rontinpntfll United States $165,680,055 1 S29,913,322 82,917,363 .S2, 505, 122 512,290,054 826,499,387 $9,770,845 $22, 760, 008 36,.592,'397 6, 181, 460 789,963 5, 665, .592 1,573,800 10,000 2,962,928 2,057,592 1,275,950 2,3,53,376 13,721,736 New England ! 5,492,900 1,670,400 1 775,500 1,059,100 349,000 1,2.33,000 8,000 10,000 790,000 319, 500 50, 000 1,228,000 446,300 Maine 223, 100 76,000 19,000 46,000 345, 000 8,000 1,228,000 46,300 319, 500 3,5,000 2,907,000 760,000 330,000 602,000 10,000 700,000 15,000 400,000 240,000 31,099,497 7,905,936 12,278,156 10,915,406 9,707,943 240,000 4, 432, 692 6,122,360 440, 963 1,. 56.5, 800 2,172,92,s 1,738,092 1.225,9.50 1,125,376 13,275,436 1,881,660 1,050,000 2, 190, 700 1,407,300 278,500 32,200 130, 263 284, 750 1, 755, 892 512, 500 2,164,200 728,600 243, 600 772, 200 550,000 122,100 83,978 860,600 1, 228, 350 543,362 373,942 102,000 1, 262, 160 700,809 962, 100 2,326,264 New J ersey 8, 948, 666 263,8.50 74,500 1, 125, 376 4,887,658 2,000,516 264,000 694,864 Northern South Atlantic 6,129,720 602,900 224,200 512, 700 62,100 238,000 396, 962 509, 675 70,500 2, 2.56, 633 256, 160 779,000 1, 199, 176 69,000 190,000 175,000 26,000 87,000 284,200 120,000 140,700 260,000 229, 175 43,000 27, .500 25,000 Maryland 23,000 66,000 88,600 126,000 2,206,345 945, 200 4,678,223 i 141, 900 202,000 804,400 24,200 141,500 39,100 173,000 136,262 26,466 1, 427, 933 740, 100 2,631,025 102,0*0 3,100 Southern South Atlantic 60,650 216,900 60,000 26,000 146,400 191,234 4,000 438, 714 1,912,898 1,601,590 576,900 586,835 68,755,894 296,200 15,000 381,700 111,500 14,665,937 36,850 64,200 20,000 25,000 106,700 8, 598, 370 .50,000 26,000 9.3,900 139, 234 52,000 4,000 1,166,300 1,396,090 37,214 18,500 24,700 10,000 52,600 83,000 Florida 68, 635 18,061,356 300,000 969, 500 3,171,634 .5.52,600 6, 120, 550 10,417,200 3,104,646 4, 104, 201 Eastern North Central 32,600,094 10,799,260 572,500 6, 122, .370 2,973,634 25,000 4,075,650 3,539,575 215, 500 1,851,000 3, 425, 615 13,019,940 6,689,649 6,696,700 3,650,077 2,644,728 36,165,800 2,320,250 4,396,000 1,284, .500 2, 495, .500 303,000 3,866,687 168,000 163,000 31,000 51,000 159,600 387,000 2,173,9.60 132,000 1,367,000 65, 200 1,384,220 3,476,000 2,472,010 96,624 3,568,450 328, 600 9,700 169,000 889,500 1,384,025 856,000 256,800 154,250 6,877,626 66,500 125,000 11,000 13,000 1,361,280 64,500 Illinois 1,261,600 1,77.5,000 406,000 2.5,000 170,677 589, 500 16,210,366 64, 258 Western North Central 198,000 527, 500 1,044,900 2, 889, 146 678, 686 Minnesota Iowa... 5,829,649 3,609,500 6,326,179 1,253,300 2,159,056 4,516,577 12,561,540 26,148,155 486,000 1,252,000 482, 800 101,000 298,500 780,887 465, 500 4,834,761 278,000 10,000 19,500 2,367,000 266,000 37,500 136,500 203,500 169,500 296,000 2,973,513 30,000 18,000 454, 000 12,000 209.000 267,000 1,265,500 746,600 106, 579 892,800 1,144,636 544,6.50 2.177,060 2, 564, 840 32,000 379,000 25,000 11,500 119,619 281,900 2,040,227 1,687,251 676, 150 510,000 6,624,800 31,999 69,000 30,000 61,. 500 2,000 94,000 142,000 340, 900 3,461,830 48,000 7,000 10,000 62, .500 821,881 200,000 2,079,640 7,119,766 4, 417, 312 •92,000 1.50,000 358,000 69, 687 South Central division 3,164,670 1,41:15,122 826, 975 11,913,699 660,000 98,700 1,025, .500 2,969,670 445,000 1,025,286 1,046,600 754,200 3,680,212 408, 631 4, .583, 606 2, 785, 993 2, 874, 300 1,669,800 14,234,456 ■ 123,600 38,000 248, .500 150,000 4,274,761 14,600 7,700 7,000 69,500 723, 181 25, .500 200,000 640,000 260,000 1,948,013 1,431,670 778,000 760,000 20,000 131,086 480,900 220,800 192, 600 2,436,544 378.600 410,000 1.30,000 128,000 1,518,240 386, 000 .52,000 312,000 4,200 833,061 2,067,760 549, 862 167,000 805,600 837,100 5,000 269, 631 Alabania 425, 000 74,000 60,000 195,000 1,0.50,122 418, 444 304, 900 841,600 111,600 67,400 20, 000 60,000 46,000 345,000 i 60,000 436,600 1,294,569 11,793,387 24,375,666 80,000 4,083,261 2,823,864 8,000 1,920,013 1,4.50,872 864, 169 273,071 10,758,946 347, 400 426, 651 3,728,498 ■■■'ioo'soo' 1,581,001 5,000 655,781 61, 269 195,000 184, 100 1,0.50,122 183,500 2, 376, 544 201,384 413, 444 3,402,232 14,212,347 975, 200 .39,269 693, 300 35,000 36, .500 109, 384 6,502,957 2,901,620 673,000 2,246,117 3, 627, 600 1,892,430 1,130,000 4, 808, 106 2,764,211 3,619,706 656,000 42,700 14,000 99,600 163, 000 278,664 13,000 6,769 9, .500 4.59,000 15,000 39,000 34,484 1,360,600 1,239,057 640,700 1,939,300 1, 333, 400 1,427,989 385,000 91, 120 28,800 1,620,900 775, 800 393, 378 725, 100 463,300 37,000 836,006 Wyoming 400,000 226,000 48,000 419, 001 13,000 206, 300 21.072 35,000 33, .500 3,000 1 6,900 30,000 10,000 5,000 184,711 Basin and Plateau 7,000 1,067,602 2,088,276 688, 869 842,562 6,643,613 3, 747, 513 6,000 2,791,100 221, 164 23,000 34,500 1,570,000 15,000 1,572 4, ,500 736, .500 826, 292 531,297 70,400 2,828,000 393,378 419,001 213 440 5,000 128,000 726, 16'' 7,666 142, 100 Pacific 17,000 147,000 92,000 433, 500 489,000 88,613 Washington Oregon California 713,000 ,5,000 852,000 225,000 10,000 113,000 2, 307, .500 352, .500 26, 613 17,000 511,500 132, 100 34,000 92,000 520,600 81,000 489,000 62,000 396 WEALTH, DEBT, A^kD TAXATION. Table 78.— FUNDED DEBT OF COUNTIES, CLASSIFIED BY STATE OR TERRITORY. Total. Prior t,o 1882 1882 188S 1884 1885 1886 1887 1888 1889 1 8165,580,055 $6,096,487 $314,585 SI, 237, 800 SI, 003, 040 $3,449,378 $3,467,164 $.5,142,909 $4,368,959 $6,043,715 •> 36,592,307 1,604,136 65,000 30,000 255,000 1,403,500 144,500 477,500 433,400 1 T 5,492,900 7,300 60,000 210,000 5,000 18,000 6,000 Maine 1,570,400 775,500 7,300 10,000 18,000 6,000 2,907,000 60,000 200,000 5,000 240,000 31,099,497 in 1,696,836 5,000 ,30,000 45,000 1,398,500 144,500 459,500 427,400 New York 11 7,905,936 12,278,156 10,915,405 9,707,943 300,000 36,000 1,260,836 542,925 30,000 45,000 30,000 143,000 159, .500 71,000 10 5,000 180,300 1,368,500 152,700 1,500 732,000 300,000 80,600 366,400 619,233 i4 20, 000 2, 786, 484 29,000 3,7.57,714 •"S 3, 746, 819 3, 312, 637 3,630,041 3,764,000 2, 024, 920 518, 450 404,887 26 1, 643, 105 1,066,363 1,390,483 995, 984 1,866,984 1,0.37,214 1,328,319 1, 531, 387 1,740,445 2, 066, 000 291, 000 155, 000 3,3.35,000 388,040 27 340, 500 145, 187 744, 700 160,000 2.52, 718 1, 342, 800 446, 200 336, 687 106,000 26,000 142, 476 786,639 293,600 185, 187 31,000 839, 577 41,219 1, 500, 300 242, 000 338, 187 120,000 1,099,500 621, 687 90, 000 741,250 132, 187 104,000 603, 000 262, 187 452, 000 466,000 355, 187 637, 600 5, 800 66, 900 1,781,250 300,000 312,445 1,077,000 1,635,500 355, 500 66,000 45,000 51, 000 125,000 1,832,000 1,218,000 316, 700 7,340 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 60,000 145,000 1,733,920 30,000 285,000 65,000 296, 797 1,790,500 55, 797 1, 877, 450 69, 777 2,720,500 21, 132 2, 418, 500 61,000 1, 889, 596 1,708,000 363, 450 3, 730, 810 16,847 193, 000 203, 000 164,000 129,000 209, SOO 339, 000 105, 000 278, 006 123,339 104, 000 419, 600 35, 000 9,800 12,500 82,300 801,826 84,000 189,000 285, 000 128, 000 9,800 667,000 137, .500 363, 949 212, 500 30, 000 252, 000 152, 600 114, 800 190, 500 S3S, 200 409, 100 318, 000 225, 000 113, 450 39, 000 139, 500 145,000 897, 500 565, 091 765, 000 335, 000 709,000 131,300 14,000 10, 000 766, 200 857,650 216, 500 169,000 1,036,500 92, 000 18, 600 .390, 000 507,000 764,336 .324, 000 65, 000 282, 500 37, 000 53,950 139,000 879,800 1, 835, 628 276, 000 183,000 133, 000 76, 000 71,069 448,000 703, ,527 1,071,204 405, 000 .50.000 662, 600 32, 000 83, 500 296,000 179,000 1,384,745 50,000 15,000 260, 000 117,000 il31,920 10,000 950,000 598, 914 2.50, 000 1,030,000 4, 460 60, 000 202, .500 20,000 3.5, 450 607, 500 2,498,310 10,706,980 12,387 368, 801 187,812 594,550 333, 7,50 228, 550 242,060 460, 050 499, 236 695, 860 297,850 1,061,500 4.30, 000 550, .500 2,810,100 280, 420 146, 200 27, 262 12, 350 2,000 90, 194 351, 700 200,000 ;«,850 12,000 207, 276 63, 700 228,200 2,350 39,500 30, 199 72,700 57, 700 120, 000 2,350 62,000 323, 041 108, 700 290,886 20, 000 12, 350 176,000 265, 100 189, 600 84, 000 382, 350 40,000 1, 139, 778 102, 500 30,000 80, 350 85,000 773, 354 319, 000 314,000 300, 000 131, 500 320, 245 28, 000 362,000 40,000 516,500 872, 800 433,300 1,202,000 302,000 7,896,880 57, 720 2, .350 ,153,500 180, 550 .324, 350 17,000 407, 500 35,000 57,000 222,700 88,381 168, 914 4,450 4,450 20,000 60,000 60,000 48 72,000 373,000 90,000 49 50 8,550 77, 194 1,878,844 11, 050 191, 776 1,365,800 10, 6.50 19, 649 683,000 . 45,550 63,000 842,000 112, 700 130, 341 793,000 8.500 26, 000 1,129,929 24, 600 1.50, 600 206,000 128,700 1,011,078 1,890, .397 177, 669 595, 785 1,704,9.57 96, 200 225, 045 3,473,965 18, 300 150,614 1, 485, 1.53 24, 500 32, 500 46, 000 353,700 7, 483, 180 2, .594. 476 66, 400 21,981 911,842 51 52 53 952, 450 343, 800 ,561,600 697, .500 61,500 687,929 191, 500 1, 666, 100 1,676,457 2, 755, 900 1,117,653 38, 600 679, 300 60,727 64 460,000 82,820 2,980 396,660 10,000 131,894 222,000 358, 000 494,000 85,000 1,000 90,600 27,000 2,000 51,000 164.000 4,000 191, 500 232,000 ,3,600 400,000 892,000 138, 500 1,797 293,000- 1,014,857 137, 800 172, 60O 58,200 16.000 721,000 28,700 45, 800 1,419,900 542, 500 148,565 106,000 26, 553 15, 000 2.33, 800 737,300 6,5,000 15 1,000 88,800 32,000 49,500 i,666 179, 600 23,000 3,000 10,600 67 367, 500 162, 429 128,500 31, 000 7,600 58 670, 300 1,386,576 60,727 762, 602 355, 000 2,000 60 44, 894 87,000 15,000 2,000 147, 365 1,200 j 1,386,576 63, 440 61 3,000 355, 000 128, 500 2,000 1,797 16,000 45. 000 20, 000 302, .500 62 34,600 972,500 709, 162 88,513 63 794,500 118,500 142, ,500 376, 500 313,500 12,600 222,500 12,500 569, 500 7,600 528,600 64 608,000 836,000 102,000 130,000 86,000 66, 000 210, 000 446, 000 295,000 200,000 26,513 65 66 186,500 137, 500 16,600 12,500 290, 500 247,500 12,500 12,600 12,600 i 1 123,600 7,500 7,500 328,600 62,000 67 400 WEALTH, DEBT, AND TAXATION. Table SO.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PEE CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES. ALABAMA. INDEBTEDNESS, 1902. 1 Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded.' Unfunded 3r floating. Total. Per capita. Estimated COUNTY. Revenue 2 and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. li)02 1890 1880 1902 1890 I 1890 i June 1, 1902. $3,788,063 $2,874,300 $76,723 $837,040 $9,864 $3,778,199 $1,433,321 $1,683,266 $2.00 $0.96 $1.33 1,891,757 Autauga 18,833 Baldwin 21, 722 106, 177 43,012 10, 126 8,700 13,397 177, 192 32,211 2,834 21,722 21,177 43,012 10,126 3,700 13,397 2,192 211 2,834 21, 722 106, 177 43,012 10, 126 8,700 13,397 177, 192 32,211 2,834 4,000 109,000 1..55 3.02 2.21 0.43 0.26 0.50 5.05 0.96 0.13 ""2.' 49' 6.46 3.21 14,044 86,000 87,000 35, 202 Bibb 19,432 Blount 15,710 4,000 0.72 0.26 23,357 5,000 32,920 Butler 1,000 800 300,000 "'b'.ii' 0.67 0.22 0.05 0.04 12.80 26,585 175,000 27,000 7,100 16,000 4,500 35,082 Cbambers 6,000 33,802 21,224 16,916 6,520 22,000 9,862 4,700 34,298 203,266 28,000 129 5,145 27,965 1,486 65,357 100, 611 10,400 10,252 67,883 116,266 3,417 25,883 26,629 2,871 12,000 12, 155 188, 100 730, 248 2,350 77, 600 4,022 58,286 24,000 7,894 16,411 174,058 19,631 16,984 3,. 500 356,328 14, 496 489, 130 26, 292 14,500 65,324 22,999 7,788 10, 101 1,000 6,520 7,000 9,862 4,700 10, 298 3,266 8,000 129 5,145 27, 965 1,486 60,357 6,520 19,414 9,862 4,700 34,298 203,266 28,000 129 5,146 27,965 1,486 0.36 0.67 0.67 0.36 1.51 8.93 1.55 0.01 0.30 1.36 0.08 2.97 1.81 0.43 0.38 ,5.73 4.05 0.24 1.46 1.23 0.12 0.28 0.32 6.06 4.84 0.14 2.86 0.20 1.80 1.06 0.22 0.68 3.88 0.50 1.12 0.16 5.42 0.59 6.50 0.88 0.45 2.64 0.76 0.35 0.36 0.05 18,258 Clarke 16,000 2,686 28,824 Clay 3,000 2,400 5,750 0.23 0.22 0.71 17,365 13,204 24,000 200,000 20,000 22, 732 22, 771 3,000 3,362 0.21 0.27 18,098 16, 192 Covington 1,800 3,640 21 4,800 37 000 3,000 3,600 3,860 0.24 0.23 (.') 0.28 0.75 0.19 0.40 '"'6.' 22" 0.04 ""6." 93' 0.40 5.37 '"6." 99' 0.63 0.31 0.61 '"2." 62' C.24 0.11 0.94 0.49 0.20 0.16 0.89 1.80 2.21 "■"6." 12' 1.55 0.10 0.25 16,908 1 20,516 18,731 Dale 6,000 611 1,750 65,357 100,611 10, 400 21,981 Dallas 100, 000 7,. 500 98, 000 3,000 2,000 6,383 7,500 2,000 1,500 3,847 39, 500 68,660 55,718 Dekalb 1,150 10,252 37,583 20,266 3,417 12,383 25, 629 24,048 10, 252 67,883 115,266 3,417 25,883 25,629 2,871 8,722 12, 156 188, 100 730, 248 2,350 77,500 4,022 58, 286 24,000 7,894 16,411 174,058 19,631 16,984 3,500 352,328 14, 496 489, 130 26, 292 14,500 65,324 22, 999 7,788 10, 101 1,000 4,150 3,500 26,973 30,300 96,000 11,850 28,449 Fayette 14,394 13,500 2,400 400 17, 677 20,778 2,871 1.500 24, 618 10, 500 10,000 187,600 620,000 3,278 25,600 10,000 31,713 2,155 600 110,248 38.407 2,986 36,000 1,200 15,700 31,004 475,000 150,803 2,3.50 16, 464 46,000 31,, 500 4,022 8,286 24,000 7,894 16,411 1,558 19,631 16,984 3,500 328 14, 496 22,904 26,292 23,500 27,123 20,004 26,000 26,000 70,900 i46, 830 2.47 5.39 32,452 22,625 36, 471 24,064 172, 500 106,000 99,000 2.78 2.63 44,817 39,358 672 0.07 16,124 Marshall Mobile . . 24,083 336,000 20,000 4,000' 337,000 337,000 7,000 39,300 6.63 'a 62' 6.93 0.41 0.75 64,969 Monroe Montgomery Morgan Pickens Pike Randolph Russell St. Clair Rhplhv 24, 602 460,000 6,226 36,000 75,222 29,766 32,273 24,788 14,500 61,500 6,000 106,000 1,000 102,300 7,5.55 4,000 '"'3.63' 0.87 0.20 4.94 0.05 6.17 0.30 0.28 3,824 22,999 288 8,186 1,000 68,000 30,122 22,533 27,681 19,839 24,244 7,500 15,000 1,915 1 Sumter 20,000 592 8,975 100, 790 65, 704 5,639 4,8.56 40, 199 i 20,000 592 8,975 4,790 65,704 5,639 366 10, 199 20,000 592 8,975 100,790 65, 704 6,539 4,866 40,199 7,562 0.60 0.02 0.29 2.70 2.44 0.47 0.13 3.96 0.26 33 338 37; 069 30, 519 45,000 91,000 4,000 850 1.77 1.59 3.89 0.16 0.09 Tuscaloosa Walker Washington 96, 000 37,307 26,978 11,774 36,595 10, 154 25,600 4,500 6,800 0.22 '"'6.' 53' Winston 30,000 2,250 1 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. i* Less than 1 cent PUBLIC INDEBTEDNESS. 401 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. ARIZONA. INDEBTEDNESS, 1902. Sinlcing fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded .1 Unfunded or floating. Total. . Per capita. Estimated COUNTY. Revenue 2 and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. 1»02 1890 1880 1902 1890 1880 population, June 1, 1902. $2,343,521 $2,088,276 $1, 100 $264, 146 $2,343,521 $1,954,414 $363, 217 $18. 05 $32.78 $8.73 129,869 53, 440 191,354 190,639 69,557 177,365 279,676 136,749 62,100 369,546 146,518 98,211 478, 132 101,234 53, 440 118,000 174,001 50,781 177,365 267,098 105,363 51,000 357,240 136, 138 79,894 423, 164 94,791 53,440 191, 354 190,639 69, 557 177,366 279,676 135,749 52, 100 369,546 146,618 98,211 478. 132 101,234 156,000 231,056 6.44 20.68 34.67 13.99 12.62 13.67 39.62 6.90 25.16 18.84 21.61 34.65 24.42 36.21 33.30 3 8,297 Cochise 73,354 16,638 18,776 ' 9, 251 35,514 Gila 31,000 163,701 284,000 105,000 16.34 27.11 25.86 72.71 11.67 19.54 3 4, 973 Graham 3 14, 162 Maricopa 12,578 30,386 66,394 23,253 3 20, 457 3 3,426 Navajo * 1,100 3 8, 829 Pima 12,306 10,380 18,317 54,968 6,443 313,288 33,263 64,000 24.72 7.82 3.18 3 14, 689 Pinal 3 7, 779 34,545 524, 795 123,311 149,670 60,000 60.43 46.17 29.84 18.66 3 13,799 Yuma 3 4, 145 ARKANSAS. The state 82, 025, 151 Arkansas . Ashley Baxter — Benton. . . Boone Bradley., Calhoun. Carroll . . , Chicot . - . Clark Clay Cleburne . . Cleveland . Columbia. Conway... Craighead. . Crawford . . Crittenden. Cross Dallas Desha Drew Faulkner. . Franklin.. Pulton.... Garland Grant Greene Hempstead. Hot Spring. Howard Independence. Izard Jackson Jefferson Johnson . . . Lafayette. Lawrence . Lee Lincoln Little River. Logan Lonoke Madison Marion Miller Mississippi... Monroe Montgomery. Nevada 1,909 34,523 11,913 761 12, 198 9,245 268 1,694 272,859 17, 749 34, 766 6,900 23,929 1,116 2,145 4,582 23,865 1,200 14, 955 17, 569 61,528 902 18,717 6,436 4,102 11,825 348 22,034 10,894 1,783 663 17,206 72,000 6,360 25,048 6,992 62,947 31,215 481 3,337 6,266 15,139 14,732 6,631 36,669 17,136 11,448 8841.600 246,600 $40,230 $1,143,321 49 72,000 1,860 34,523 11,913 761 12, 198 9,245 268 1,694 24,370 17,749 34, 765 6,900 23,929 1,115 2,145 887 4,582 23,865 1,200 9,608 14, 895 17,669 43, 458 902 18,717 0.436 4,102 11,825 348 22,034 10,894 1,783 663 17,206 6,360 25,048 5,992 2,947 31,215 481 3,337 6,266 15,139 14,732 6,631 36,669 16,974 11,448 9,908 89,111 $2,016,040 $1,659,497 83,135,749 $1.49 $1.38 $3.91 7,941 1,909 34,523 11,913 761 12, 198 9,246 268 1,694 272,859 17,749 34, 765 6,900 23,929 1-, 116 2,145 4,582 23,865 1,200 14, 955 17,569 51,528 902 18,717 6,436 4,102 11,825 348 22, 034 10,894 1,783 663 17,206 64,059 6,360 25,048 5,992 62,947 31,215 481 3,337 6,266 15,139 14,732 6,631 36,669 17,136 11,448 10, 876 9,000 10,296 3,196 131 23,576 210, 000 60,000 1,450 20, 640 10,000 7,328 4,822 8,032 4,000 16, 865 2,382 12, 223 510 1,350 70,000 17,763 1,.355 9,625 6,000 17,000 12,000 36,587 56,301 6,. 551 27,000 20,000 6,609 3,846 14,000 1,800 6,736 316,314 243, 003 2,000 "i5,'666' 32, 658 30, 477 14, 391 9,938 12, 500 36,835 32, 458 5,958 18,006 3,985 S,033 21.442 32,000 21,844 8,430 2,124 217,304 36,570 13,312 4,434 81,131 23,779 38,129 0.03 12,000 0.16 33,176 0.27 7,805 0.74 8,236 1.27 19,494 0.37 12,698 2.12 137,787 1.00 7,6,55 1.17 13, 433 0.58 0.14 1.64 1.26 0.02 0.74 0.93 0.03 0.09 18.01 0.83 2.09 0.69 2.05 0.06 0.11 0.04 0.22 1.63 0.10 0.80 1.27 0.88 2.42 0.05 1.41 0.33 0.64 0.66 0.01 1.70 0.77 0.08 0.05 0.90 1.56 0.36 2.24 0.35 3.23 2.23 0.82 0.32 0.65 0.40 0.02 1.36 18.39 2.38 0.12 1.82 0.60 0.38 0.52 0.78 0.23 0.92 0.12 1.11 0.31 0.34 1.96 0.06 0.07 0.10 3.71 1.73 0.15 0.46 0.31 0.98 1.15 3.14 3.67 0.70 1.82 2.49 0.65 0.64 LIS 0.32 0.50 31.27 16.41 0.28 2.21 3.24 2.85 1.63 1.39 2.17 0.89 2.00 0.64 1.07 1.13 4.12 2.20 0.78 0.20 9.71 3.16 2.32 0.50 0. 11 2.57 5.95 0.81 2.73 0.68 1.04 h97 1.73 14.39 1 34 1.04 1,348,234 13,281 21,022 9,452 32,391 16,612 9,987 8,793 19,160 16,150 21,347 16, 624 9,976 11,672 22,613 19,834 21,001 21, 182 14, 647 11,723 11,962 11, 749 19,871 21,268 16,887 13,303 19,463 7,647 17, 793 24,363 12, 978 14,198 22,677 13,600 19,023 40,989 17,. 586 11,172 17,193 19,513 14,015 14,697 20,. 521 23,200 20,. 3.56 11,575 18,126 17,334 17,112 9,745 16,968 ^Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, ta loans, etc. 3 Population is that reported at the Federal census of 1900. * Organized since 1890. warrants, tax certificates, temporary 932—07- -26 402 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER 'WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. AEK.4.NSAS— Continued. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS Total. Funded.' Unfunded or floating. Total. Per capita. Estimated COUNT Y. Revenue 2 and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. 1902 S18,384 5,700 13,499 90,029 12,639 3,788 27,733 4,743 1890 1880 1902 1890 SI. 07 "'2.' 57' 4.03 0.82 0.35 2.14 ' "6."i3' 7.61 1.08 3.13 0.20 1.59 3.10 0.72 0.23 0.40 1.86 0.80 '"2." 93' 6.' 92' 1880 $1.41 0,97 3.38 13.07 0.24 21.57 1.45 1.56 "ig.'si' 2.66 6.80 0.65 0.73 0.65 3.06 0.65 1.11 1.74 2.47 1.69 6.53 0.79 2.89 20.62 population June 1, 1902. 518,384 818,384 5,700 13 499 J10,610 $8,660 11,351 13,087 278,000 1,500 47,280 8,500 22,340 SI. 41 0.26 1.77 3.36 1.18 0.50 1.38 0.21 0.04 9.09 0.63 1.81 1.97 0.60 2.99 "'o.'ii' 1.01 1.46 1.38 1.24 « 0.10 2.89 1.19 13,056 Ouachita .1,700 13, 499 » 90,029 21,664 Perry Phillips Pike j 14,217 102,000 7,013 1,600 19,900 7,646 snn.nno 29 12,. 539 3,788 27,733 4,743 479 258,026 9,344 5,611 26,629 7,953 7,192 26,806 12,. 539 10,653 3,788 27,733 4,743 479 603, 026 7,575 Polk 20,166 Pope. 22,167 479 003,026 9,344 32,441 26,629 7,953 37,192 1,566 360,000 15,665 42,429 2,317 20,101 30,000 24,000 2,314 4,216 13,105 11,980 11,975 345,666 636,278 31,238 67,007 5,822 6,700 4,000 59,821 4,000 10,000 8,859 33,158 16, 194 155,625 14,024 24,975 36,465 66,348 9,344 33,611 26,629 7,953 37,192 17,690 28,000 .SI, 170 17,879 13,484 13,293 Searcy S.30,000 12,452 37,683 2,473 2,473 12,667 12,149 2,473 12,667 12,149 33,035 14,529 112 2,527 48,507 28,117 17,527 12,667 12,149 12,555 8,312 33,035 14,529 112 2,527 48,607 28,117 33,0.35 14,529 23,999 11,760 112 2,527 48,507 28,117 93,863 34,702 White 25,248 16,764 Yell 16,504 23,698 CALTPOR?fIA. $2,873,707 82,791,100 $8?, 607 1 $93,116 $2,780,591 $5,379,403 $7,312,489 $1.81 .S4. 45 $8.46 1,539,385 25,221 6,281 25,221 6,281 25,221 6,281 116,158 25,274 2,736 61,000 81,077 317,822 22,470 76,504 121,035 161,698 34,036 91,126 7,. 556 213,700 39,311 0.18 13.17 "2.' 4.5' 1.24 37.89 0.27 3.40 9.13 6.05 41.69 6.72 6.47 16.67 2.59 7.28 2.92 20.00 4.15 137,463 Alpine 477 11,276 41,. 565 38,000 3, .565 41,565 16,953 11,664 7,114 165, ,573 2,000 35,000 80,000 40,000 17,000 60,000 236,1.39 32,000 43,800 161,666 2,000 4, .573 165,573 2,000 35,000 80,000 40,000 17,000 60,000 236,139 32,000 43,800 18,400 9,000 173,000 95,000 8.74 0.84 3.92 2.11 8.04 0.61 13.21 13.26 3.24 7. .55 1.36 3.47 18.74 2.97 18,962 Dp! Norte (.<) 2,372 Eldorado 35,000 80,000 40,000 17,000 60,000 235,000 .32,000 43,800 8,936 5 37,862 Glenn 6 Humboldt Inyo Kern Kings' Lake 4,976 90,162 70,600 20,000 153,786 82,588 103,729 3. 84 19. 89 2.04 9.91 28.21 18.52 27,832 (.<) 4,543 1,139 17,814 '9,871 47,800 75,017 19,230 682, .311 6.73 11.37 6.76 20.44 5,801 4,. 565 Los Angeles 297,842 285, .500 i2,.342 .37,618 260,224 721,600 1. 41 7.11 184,066 5 6,364 Marin Mariposa 116,000 9,000 90,. 5.56 129,000 116,000 9,000 90,000 129,000 1 116,000 9,000 90,5.56 129,000 287,000 337,806 26,162 162,237 156,822 12,079 42,000 129,087 .366,211 41,806 7.15 1.83 4.31 13.66 21.96 ""9.05" 16.94 29.83 6.03 12.67 27.73 2.75 5.60 11.42 27.67 2.01 16,228 4,906 .556 1.59,. 384 128,900 21,035 9,441 5,094 5,000 116,000 1,182 5,000 116,000 5,000 111,044 1,182 20,000 190,000 133,000 8,100 2 27 5. 89 0.07 "4.'67' 3.01 7.63 8.35 7. .54 1.06 (=1 9.99 10.19 8 10 0.47 2,201 4,956 19,528 1,182 16,459 17,873 92,125 48,000 .35,100 1.53, 171 366,365 8,000 11 90,000 48,000 .35,100 160,000 363,000 2, 125 7,044 85,081 48,000 36,100 149,381 3.54,670 7,091 11 20,918 23,470 48,969 1..55 9.93 "ie.'s?' .5.74 0.63 10.21 "i9.'97' 4.43 3.47 15,924 63,069 1 '4,601 3.17i 3,790 1 '17,897 3, .365 ,, 1,695 666,. 566 36,819 15,987 686,800 24,721 27,004 <7,031 8,000 909 6,677 San Bernardino U '27,929 1 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ,.„ , , 2 Including all short-term loans in anticipation ol taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, eta 3 Less than 1 cent. ' Not reported. , , , ,„„„ ' Population is that reported at the Federal census of 1900. ' Organized since 1890. PUBLIC INDEBTEDNESS. 403 Table 80 INDEBTEDNESS AND SINKING FUND ASSETS OP COUNTIES IN 1902, TOGETHER WITH THEIK TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. CALIFORNIA— Continued. INDEBTEDNESS, 1902. Sinking lund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Unfunded Dr floating. Total. 1890 Per capita. Estimated population, June 1, 1902. COUNTY. Funded .1 Revenue ^ and spe- cial assess- ment lojms, and judg- iiicnta. Outstand- ing war- rants. 1902 1880 1902 1890 1880 $116,687 j S115,000 SI, 087 $7,143 $109,544 $290,949 $177,735 $3.12 $8.32 $20.62 a 35,090 361,540 San Joaquin 90,007 49, 195 51,. 547 2,336 45,738 37,000 43,000 90,000 49,000 48,000 195 3, 547 2,336 3,738 90,007 31,437 61,. 547 2,336 33,742 36,963 43,000 213,000 163,020 78,000 9,000 261,500 158,000 116,692 20,900 60,065 62,951 268,000 25,000 11,000 82,540 56,400 83,000 297,043 184,135 136,244 86,466 417,333 219,621 84,034 22,844 55,600 195,774 360,050 70, 412 27,466 126,646 67,383 1.59,367 29,122 43,140 99,490 185,962 2.44 1.88 4.13 0.12 0.64 1.68 2.34 1.57 ■■"2.'76' 0.49 0.78 2.94 3.88 02 7.44 9.52 7.73 0.57 6.45 8.20 9.54 4.14 4.94 3.01 8.19 2.49 2.01 8.32 16.17 3.38 12.20 20.14 15.72 9.09 11.91 17.16 8.85 3.45 6.46 10.60 13.89 8.06 5.32 13.61 13.48 14,13 3.71 8.60 8.45 16.48 36,816 17,758 16,751 San Mateo 12,496 19,570 Santa Clara 42,000 37,000 43,000 ii,996 37 62,658 21,960 Shasta 18,366 3,811 28,200 28,200 1 28,200 17,922 24,783 Sonoma 107,026 4,593 4,677 33,000 17,500 .335 107,000 26 4, ,593 1,677 107,026 4,593 4,677 33,000 17,600 335 39,632 9,462 Sutter 3,000 33,000 5,970 Tehama 1 11,212 Trinity- 17,600 4,615 Tulare .335 3 18,375 12,182 Ventura 493 ! 442 493 442 1 170 1 323 442 14,000 61,500 111,000 0.02 0.03 1.39 4.86 11.52 15,227 Yolo 13,804 8,416 Yuha 1 COLORADO. The state $5,928,019 $4,808,106 $3,200 $1,110,713 $56,830 $5,871,189 $4,601,688 $2,592,363 $10. 39 $11. 16 $13. 34 .564,990 Arapahoe . . 196,792 50,969 29, .500 48,6.36 21,018 295,992 26,664 22,206 202,741 26,000 21, .507 87,215 88, 468 17, .531 114,0.36 74,803 9,264 16,150 248, 423 200 31,101 368,399 153,161 22,211 06,319 24 3,617 136,843 749,988 52,334 189,074 489 26,570 64, 086 38, 109 30,117 150,779 13,318 57,089 399,993 196,792 22,959 196,792 60,969 29,500 48,636 21,018 291,463 26,654 22,206 202,741 26,000 21,507 87,216 87,962 16,612 112,617 74,803 9,264 16,160 241,904 200 31,101 368,399 1.53, 151 22,211 66, 319 24 3,617 136, 208 749,988 52, 334 189,074 489 26, 670 64, 086 38, 109 28,2.58 147,473 13,318 .57,089 393, 742 61,681 16,000 .30,000 104,000 205,512 •51,300 742,0.50 1.25 21.46 47.97 14.32 0.91 41.14 53.86 3.14 22.26 .5.36 7.34 14 36 82.83 5.29 39.32 2.37 2.76 1.03 39.61 0.03 40.44 66.68 95.18 2.65 7.00 0.04 2.68 18.61 40.04 413 8.30 0.60 7.96 6.24 19.92 8.40 31.74 3.70 4 40 90.00 0.47 19. .37 20.28 79.21 14 59 53.13 19.20 "'3446' 21.19 3.99 1,57,193 2 375 Archuleta 28,000 29,. 500 33,000 11,000 267,500 26,200 Baca 615 Bent 15,636 10,0!8 28,492 454 22,206 57,085 57,000 206,000 25,964 Boulder 23,036 37,086 495 'Chaffee 4,529 'Cheyenne 66,068 130,000 22,800 69,308 49,007 82,542 18,000 120,985 45,601 9.20 18.07 6.63 23.34 19.34 56.10 6.99 32.48 6.82 "2.' 43' 3.71 7,062 145,656 26,000 21,200 71,700 66.000 12,000 95.000 Costilla 7,000 30,000 4,860 2,931 6,077 1 062 307 15, 515 22,468 5,631 19,036 74,803 9,264 16, 150 40, 123 200 31,101 3,899 1,151 22, 211 66,319 24 3,617 Dolores 506 919 1,419 Eagle 2 864 Elbert 3 351 108, 839 180,903 31,984 40,000 22, 767 137,607 36,000 150, 466 16,000 14,639 11.89 40.40 6.45 66.23 5.22 159. 64 5.09 17.81 12.87 3.09 "i5.'4i" 2.40 3.40 67.20 1.93 20.10 3 16^ 636 208,300 6,519 Gilpin 100, 000 1,000 28,000 99,922 7,961 136, 789 6,864 769 Grand - - 364. .500 152, 000 Huerfano . , , . . 8; 697 Kiowa 693 La Plata 126 760 10.093 5. 988 635 108,000 , 111,384 70,000. 185, 140 5,043 10,000 79,400 22,925 239,898 i9. 60 7.60 7.21 10.76 7.32 3.26 18.64 20. 65 10.18 11. 45 7 318 744,000 31 000 18, 73S 12,660 22, 768 974 21,334 18,374 489 21,570 1,186 170,700 101,950 Lincoln - . - Logan 5,000 62, 900 29,900 30,000 1.50,000 3,336 10,269 3 1,913 3,364 4,647 3 602 Mineral s 8,209 117 779 13,318 31,. 589 7,. 593 Montezuma 1,8.59 3,306 42, 471 170, 794 6,000 23,000 267,260 27.78 42.91 3.75 5.49 41.05 Morgan _ - _ Otero 25,500 392,400 12,988 4,375 Ouray 6, 251- 1 Including special debt obligations to public trust funds, and all long-tenn loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary Joans, etc. 3 Population is tbat reported at the Federal census of 1900- * Under city government- * Oiganized ^inee 1890. 404 WEALTH, DEBT, AND TAXATION. Table 80 — INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. COLOBADO— Continued. INDEBTEDNESS, 1902. Sinking fund assets, t 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. 1 Total. Funded.! Unfunded or floating. Total. Per capita. Estimated COUNTY. Revenue = and spe- cial assess- ment loana, and judg- ments. Outstand- ing war- rants. 1902 1890 1880 1902 1890 1880 population, June 1, 1902. Park $1,016 28,000 429,817 26,005 636,514 40,878 226, 541 16,600 21, 110 157, 166 139,447 4,663 68,934 17,263 15,500 39,760 8,100 $1,016 $1,016 28,000 417,421 26,005 634, 614 40,878 226,541 • 15,600 21, HO 148, 385 133,215 4,663 68,934 17,263 16,500 39,760 6,522 $15, 871 $13,300 $0. 35 20.42 62.88 6.30 15.26 22.86 65.62 3.98 5.33 59.45 22.68 5.14 23.67 0.60 15.06 2.23 4.19 $4.47 $3.35 2,888 1,371 6,638 4,126 35,040 Phillips $28,000 429,200 16,600 360,000 40,300 226,000 16,600 13,000 156,500 137,400 Pitkin 617 10,505 186,514 578 1,541 $12,396 346,143 35, 176 481,260 41,000 67,900 17,000 93,100 178,700 98,297 1,981 85,900 38.65 17.86 15.28 34.17 19.68 7.18 28.10 113. 68 33.79 1.53 45.07 "74:28" "28.' 28' 174. 76 2.28 46.00 "2.' 34' Prowers Pueblo 1,900 565,760 Rio Blanco 64,977 24, 467 4,500 60,000 M,080 3,919 Eoutt 8,110 666 547 4,663 18,934 17,263 8,781 6,232 2,496 5,873 907 $1,500 Sedgwick Summit 50,000 12, 770 2,912 8 29 002 TeUer< Washington 15,500 l|029 17,822 1 555 Weld 39,760 Yuma 6,400 1,700 1,678 11,000 4.24 CONNECTICUT. The state $437, 000 $240,000 $197,000 1 ; $437 000 SS.-^n .(^47 $101, 400 $0 46 «n 0,1 ftn 1A 940,852 Fairfield 75,000 168,000 75,000 1 75,000 168,000 40,000 24,600 0.39 1 1 0.36 82 ' n 1 i n 90 191,027 205,140 65,698 42,208 281 186 Hartford 168,000 21,000 Litchfield j Middlesex New Haven 136,000 2,600 16,500 40,000 125,000 10,000 2,500 16.500 136,000 2,500 16,600 ; 40,000 22,500 14,400 0.48 0.03 0.68 85 0.14 0.20 83,982 24,411 47,201 Tolland 47 9,600 Windham 40,000 0.21 DELA^VARK. DISTRICT or COLUMBIA. [No county organization.] FLORIDA. The state $790,942 $779,000 $2,000 $9,942 1, $790,942 $618, 400 $44, 000 $4.21 $3.67 $0.30 187,983 70,000 665,011 56,931 68,000 661,000 60,000 2,000 70.000 40,600 569,900 12,000 32,000 2.14 5.93 1.30 1.42 5.76 0.31 0.97 "o'ss" 32, 7«2 112,200 43,001 Newcastle 4,011 . . 666, Oil 6,931 .';6 931 12,000 $863,369 $586,835 $59, 451 $217,083 S38. 336 $825,033 S334, O.iS $435,993 $1.47 $0.85 SI. 62 560,102 24, 497 2,478 30,684 12, 387 6,193 7, .574 830 14,180 1,990 8,979 462,996 27, 125 7,530 488 2,611 630 55,034 8,143 4,701 31, 660 804 104 2,949 2,867 14, 1.58 24, 497 24, 497 2,478 30,183 12,387 6,193 7,574 830 14,180 1,990 8,979 452,996 26,870 7,530 488 2,611 630 23,838 8,143 4,701 28, 677 804 9,200 6,000 14,676 30,813 2,700 800 2,800 1,000 0.74 0.58 2.66 2.05 0.96 1.21 0.15 0.78 0.34 0.92 10.53 0.90 1.57 0.03 0.24 0.17 0.67 0.98 0.19 1.92 0.15 0.01 0.86 0.15 1.60 0.40 1.80 1.96 "i.'ss' 2.24 1.17 0.13 1.89 0.63 32,950 4,262 11,364 6,043 5,397 1,285 18,250 6 7,708 1,187 4,726 12,387 5,193 4,574 830 1,880 1 1 501 2, 23.-J 3,000 Clsiy 1,200 2,600 1,005 "i.'94" 1.16 0.42 26 3.91 5,575 12,300 25,000 1,000 1,990 6.919 46,883 5,773 9,806 43,005 29,938 3,060 6,113 7,625 400,000 19,. 500 6,700 19,960 18,954 '"6." 45" 1.03 1.56 256 9,000 830 4,788 488 2,611 030 334 8,143 4,701 2,660 804 104 2,949 2, 867 6,934 3,231 1,000 '""6."i2' 0.27 0.15 . 980 11 098 3,798 42,174 46,, 500 9,200 31, 196 780 17,826 106,000 1,000 ■"'6.'46' 4.77 0.36 1.24 6.60 0.41 7.000 75, 100 24, 766 14,970 29,000 2,973 Lafayette. 6,361 7 486 104 2,949 2.867 14, 1.58 y 18,800 81,. 500 is. 30 1.77 ....... "4." 45' 1.15 3,427 v]^ 87, 500 6, 044 19 487 Levy ,S, 224 8,873 ' Including special debt obligations to public trust funds, and all long-term loans 2 Including all short-term loans in anticipation of taxes, commonly 23.37 3.78 27.59 5.03 15,928 9,355 4 160 Oneida 33,751 86,404 309,961 28,294 3,751 5,690 4,618 Owyhee 25,404 21,000 229,628 27,794 3^905' 10.39 42. 67' 7.25 "'8.' 33" 69,661 13 '^64 Washington 294 ILilXOIS. The state , .$7,418,704 $382,483 Adams Alexander. Bond Boone Brown Bureau Calhoun. . . Carroll Cass Champaign 33, .554 86,000 14,781 26,000 $440,521 $4,909 $7,413,795 $11,016,380 $14,181,134 1 $1.47; S2. 88 ■ 84.61 86,000 3,000 7,. 5.54 ii,'78i .33,554 86,000 14,781 100,000 87,460 10,000 , 295,000 115,000 40,000 0. 49 1. 62 4 31 5. 28 0.90 , 0.69 40,760 4,086 14, .500 14,. 500 4,086 14,. 500 28,041 28,041 16,000 90,000 54,000 151,584 0. 46 0.76 0.68 O.S .13 4.99 7.77 2.69 3.73 3.71 I 28,041 ^Including special debt obligations to public trust funds, and all long-term loans except special as.sessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, 3 No report for 1902; no debt in 1901. ^ Population is that reported at the Federal census of 1900. 6 Annexed to other counties since 1890. " Organized since 1890. 6.020,590 68,092 19,948 16,384 16,509 11,479 42,332 9,171 19,091 17,474 48,714 temporary 408 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. ILLINOIS— Continued. 1 INDEBTEDNESS, 1902, Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded .1 Unfunded or floating. Total. Per capita. Estimated COUNTY. Revenue ^ and spe- cial assess- ment loans and judg- 1 ments. Outstand- ing war- rants. 1902 1890 1880 1902 1890 1880 population, June 1, 1902. Christian $36,277 14,276 16,916 17,000 82,004 3,148,701 90,000 $36,277 14,275 15,916 836,277 14,275 15,916 17,000 82,004 3,148,701 90,000 $120,000 148,000 160,000 40,000 81.09 0.68 0.79 0.84 2.35 1.60 4.68 "'84.' 77" 3.27 1.72 $4.25 6.76 9.26 2.14 33,242 24 469 Clark $104,365 64,900 30,000 Clay Clinton , 20,109 20,306 $17,000 Coles $82,004 34,956 Cook 3,147,500 90,000 1,201 4,680,283 100,000 30,000 4,680,283 170,000 6,000 3.93 6.79 1.94 7.70 10.50 0.36 1,968,096 19,632 16,260 32,694 19,364 19,383 29,326 Dekalb ' Dewitt 13,872 10,000 14,624 63,381 2 22 16,019 61,000 44,394 39,806 162,267 118 10,000 228,000 227 1,097 13,772 100 13,872 6,730 14,624 63,381 2 22 15,019 61,000 44,394 39,806 162,257 118 10,000 228,000 227 98,000 35,000 176,000 80,000 0.72 0.36 0.50 2.22 5.76 1.98 10.29 5.05 Douglas Duoaee 10,000 $3,270 14,524 381 2 22 5,119 Edgar Edwards 63,000 92,000 3.61 28,671 10,525 Effingham Fayette 20,687 29,005 18,623 9,900 3,321 160,000 173,000 75,000 300,000 0.62 3.28 2.20 0.86 10.13 0.01 0.40 11.03 0.01 0.09 '"i'.ii 0.98 ■ ■i6.'27' 0.14 10.60 10.73 1.82 23.33 61,000 40,000 128,000 16,846 Fr«.nlrlir) 3,000 10,000 1,394 29,806 257 118 20, 183 Fulton 46,819 16,016 23,324 162,000 243,000 Grundy TTnTTiilt-nn 10,000 10,500 24,000 100,000 1,590 = 237,000 164,200 0.50 1.35 3.13 0.10 14.18 4.65 24,768 20,877 228,000 227 696 32,277 Hardin 401 1,097 7,490 24,000 2.24 11,028 Henry 41,391 651 84,437 24,291 72, 182 4,294 7,355 20,000 92, 441 .53,000 9 192 661 19,437 291 12,182 294 651 84,437 24,291 72,182 4,294 7,355 20,000 92,441 53,000 9 192 87 ,"266' 72,000 91,000 46,209 74,270 116,000 100,000 31,991 0.02 2.41 1.18 2.47 0.29 0.30 1.27 1.13 1.36 3.96 4.03 1.30 3.30 7.99 4.83 2.06 38,684 65,000 24,000 60,000 4,000 35,083 20,554 29,241 14,572 7,355 12,000 24,419 8,000 1,941 66,500 104,500 3.76 7.99 15,797 90,600 .53,000 81,537 78,000 100,000 30,000 2.71 3.99 2.29 38,838 9 ' 192 11,339 44,584 Lake 1 36,568 207 207 207 60,000 27,600 0.74 1.87 0.69 89, 171 8,042 "3.' 43' 16,889 Lee 106,000 90,000 15,000 105,000 30,636 69,614 93,000 1.65 3.71 42,761 1 50,000 '"6.17" 1.96 29,318 4,776 4,776 4,776 28,602 61,000 2.06 30,489 339,150 60,528 491,350 3,333 29,500 337,000 60,000 491,000 2,150 628 3.50 3,333 • 29,500 339,150 60,528 491,360 3,333 29,500 4.93 1.34 11. 53 0.06 0.93 68,806 113,000 1,192,000 120,000 187,000 1,090,100 325,000 2.97 29.62 2.33 6.10 28.92 6.48 46,187 42,632 67,326 31,668 16,914 160,000 150,000 5,000 83,500 26,278 100,000 60,000 100,000 275,000 13,300 337,000 201,652 "i.li' 1.37 0.98 7.65 0.03 9.34 "'7.' 72' 0.33 4.14 16.92 9.24 0.48 6.41 1.30 7.31 1.78 3.17 20.07 0.44 6.09 12.60 17,776 Massac Menard 19,000 20,000 21,000 107,315 78 100,700 404 11,000 20,000 8,000 19,000 20,000 21,000 107,315 78 100,700 404 13,470 14,580 21,000 7,315 78 700 404 21,425 166,666 100,000 10,000 136,000 246,000 14,027 31,002 100,000 1 36,480 16,372 29,213 86,000 1'15,000 4,. 544 3,430 12,200 42,000 40,000 115,000 46,000 86,000 113,616 4,644 3,430 210,000 f 200,200 0.93 6.69 0.25 0.11 0.90 2.76 '"i'.w 0.48 warrants 2.98 11.42 92,263 Pp rv " " i,485 20,290 4,544 3,430 2,500 17,834 152,000 14,916 75,105 25,000 20,000 195,091 sssment loai ds, revenue 262,666 33,000 74,000 40,000 146,000 200,000 IS. loans, tax \ 4.90 1.06 6.61 5.29 0.80 12.99 5.99 2.49 7.78 7.20 5.68 12.87 31,715 9,700 42,000 10 12,190 42,000 13,499 15,194 1 4,750 61,781 8,000 ligations to loans in a 61,781 11 8,000 ll ill long-term mmonly des 61,781 8,000 28,691 1 16,665 1 Induding special debt ob 2 Includinsr all short-tenr public trust aticipation funds, and at taxes, co loans excep gnated as i t special ass evenue bon ,tax certificates , temporary °™ Of tbis amount, $200,000, declared illegal in 1888 by the supreme court of the state, is not included in the debt for 189a ' I Of this amount, $197,000 was in litigation. PUBLIC INDEBTEDNEBS. 409 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. ILLINOIS— Continued. INDEBTEDNESS, 1902. Sin Icing fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. 1 Total. Funded .1 Unfunded or floating. Total. 1 190-2 »1.09 0.02 7.85 3.33 3.76 0.59 0.41 ^er capita. 1890 1880 «0.48 Estimated population, June 1, 1902. COUNTY. Revenue ' and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. 1902 1890 1880 $63,000 2,176 174,000 245,365 60,729 6,233 39,6S» $63,000 1 $63,000 2,176 174,000 245,365 60,685 6,233 39,692 $20,000 67,915 52,176 90,706 174,000 235,000 52,000 195,000 182,000 70,000 $212,493 266,000 81,688 10.08 2.97 4.37 $13.33 5.03 5.02 22,153 10,365 8,729 6,233 13,115 73,673 ...1 S144 16,153 10,485 Shelby »26,577 32,314 10,226 32,800 154,006 27,500 5,666 2,002 32,800 32,800 154,000 27,600 5,666 2,002 0.92 4.54 1.20 0.08 0.16 1.63 "'"8." 92' »5,653 Tazewell 154,000 27,500 194,000 50,000 217,900 66,000 6.56 2.32 7.36 3.65 33,955 22,822 6,666 1,962 68,781 Wabash . ... 40 55,000 60,000 176,000 203,000 261,634 105,000 271,000 200,000 200,000 250,324 4.64 2.82 9.09 8.53 10.06 10.66 11.82 9.47 9.39 10.84 12,727 23,539 30,036 30,000 35 30,036 19,678 28,390 White 227, i92 224,000 3,181 11 227, 192 25,462 Whiteside 36,482 Will , 13,693 82,668 13,593 2,762 13,593 82,668 0.18 2.86 '""6.' 40" ""5." 66' 8.27 77,315 Williamson 65,000 14,906 120,000 109,420 252, 141 28,910 49,427 Woodford 21,900 INDIAN TEBRITORX. [For debt of the various Indian nations, see end of this table, page 443.] INDIANA. $13,538,394 86.689,649 $6,456,960 $391,785 $490,341 $13,048,053 $6,406,239 $4,048,054 S5.08 $2.92 $2.05 2,581,274 262,969 733,337 119,841 47,050 143, 150 20,000 28,394 102,206 238,953 110,000 347,398 259 46,675 146,308 30,000 236,582 682 114,066 58,000 725,000 16,000 15,000 119,000 20,000 14,000 80,000 60,000 60,000 185,528 19,441 8,337 3,194 2,842 45,626 260,127 687,711 119,841 47,050 143,160 20,000 28,394 92,612 220,380 105,398 347,398 259 45,111 146,308 29,372 235,599 582 114,066 40,000 90,244 169,300 109,000 38,500 150,000 1,600 132, 700 50,000 48,672 11.49 8.68 4.84 3.59 7.71 0.76 2.96 4.64 6.20 3.28 9.92 0.01 3.37 4.77 1.34 12.04 0.02 2.13 1.98 1.35 7.09 9.16 3.68 5.65 0.15 6.63 1.61 0.82 2.34 1.51 1.91 1.50 2.36 1.79 4.31 3.16 '3." 63" 4.87 3.99 'i.'32' 1.64 2.60 1.11 0.77 "'"i."78" ""'i'si' 0.46 2.95 0.44 52.10 '"i.'22" 4.94 1.14 1.40 "i.'oe" 1.31 4.33 1.46 0.60 0.89 22,642 Allen 79, 387 101,647 32,060 24, 150 69,000 54,063 32,000 24,740 13,367 18,563 26 271 14,394 22,000 178,039 50,000 346,723 13,500 30,000 71,832 31,650 20,000 9,611 206 914 9,594 18,573 4,602 19,939 35,223 32, 161 Clay 675 269 5,675 4,353 26,000 63,920 21,062 50,000 35,000 45,500 43,421 129,831 35,035 28,368 13 382 41,000 10,000 30,000 26,000 1,664 22,000 131,955 .30,652 21,960 628 983 75,698 9,000 .59,726 10,000 833,230 210,579 3 582 66 19,566 26,991 110,000 4,000 63,522 20 377 Dubois Elkhart 78,362 39,000 128,728 20,300 60,000 39,000 60,000 17,600 700 17,662 78,362 39,000 119,248 20,300 66,000 32,024 IS, 848 82,000 98,000 1.70 2.85 3.94 0.93 '"6." 8.5" 3.10 3.36 11.43 1.73 12.44 3.80 0.63 1.40 2.64 0.64 4.19 5.34 0.80 3.66 3.11 4.13 3.62 4.36 0.80 46 222 Favette 13,669 30,260 21,824 Floyd 68,728 2,800 9,480 30,000 100,000 23,000 20,000 Franklin 15,992 17,695 31 136 139,300 96,624 202,065 336,560 75,000 242,000 89,034 13,346 130,025 96,624 30,000 49,500 75,000 242,000 25,000 9,181 94 18,313 120,987 96,624 199,426 335,560 63,079 242,000 83,137 13,346 Gibson 20,000 116,000 75,699 107,801 64,600 90,708 17,257 Grant 79,376 285,970 92,690 90 2,639 25,000 30,075 107,. 500 26,000 12,770 20,464 59,333 29,360 21,921 30, 672 19,461 64,034 6, .500 6,897 21,886 6,846 21,250 25,330 29,053 Howard 87,078 4,682 231,009 162,000 113,268 161,973 211,823 80,972 6,106 4,582 65 87,013 4,582 202, 724 162,000 113,268 151,476 210,605 104,872 234,262 27,000 37,328 21,682 2.99 0.16 7.47 10.86 4.12 6.70 13.17 4.00 8.47 1.12 1.91 0.99 29 153 45,000 142,500 79,000 186,009 19,500 26,800 151,973 156,823 28,285 27 131 14 914 7,468 157,768 12, 184 39,395 36,400 1,672 6.72 0.50 2.04 1.40 0.10 27,486 497 1,218 22 595 Jennings 55,666 16,987 1 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 410 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER '• dAPITiA. INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. INDIANA— Continued. INDEBTEDNESS, 1902. Sinking lund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded .1 Unfunded ni floating. Total. Per capita. Estimated COUNTY. Revenue ' and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. 1902 1890 1880 1902 1890 1880 June 1, 1902. $45,00a 479,386 30,346 S45,000 66,'000 30,000 $7,056 4,812 $37,944 474,574 30,346 $40,000 $75,000 135,000 $1.86 14.09 1.04 $2.04 ""2.'53' $3.84 6.13 20,365 $413,161 SI, 225 346 33,686 72, 443 29,201 15,218 378,546 275,445 377,208 56,452 1,170,000 .. 378,546 173,445 302,208 39,462 378,546 275,445 377,208 56,452 1,154,211 9.30 7.03 14.01 0.73 5,54 40,694 102,000 75,000 ! 17,000 ' 1,170,000 i 39, 174 40,000 189,463 921,269 12,000 2.02 5.19 6.53 0.65 "'9.' 92' 0.85 1,60 1.29 26,917 77,266 16,789 1,019,241 20,000 21,500 31,010 208,442 Marshall 25,379 Martin 105,982 20,216 205,171 48,000 67,982 6,000 152,896 106,982 20,216 206,171 13,000 23,408 73,388 7.13 0.70 9.64 0.93 0,91 4.15 14,859 14,216 3,775 28,848 48,500 21,513 29,660 43,100 224,736 43, 100 224,736 43,100 224,736 45,000 4,000 60,000 17,000 2.07 20.85 2.41 0.45 3.17 2.08 20,819 10,778 Noble 23,567 38,034 107,513 125, 128 244,884 91,664 80,600 309,821 93,516 122,900 24,400 34,000 14,000 227,. 550 273,000 93,835 a3,ooo 138,3.54 193,374 6,000 418,643 96,360 199,064 190,542 40,000 699,2.58 48, 966 279, 142 38,034 98,601 125,128 244,884 639 9,739 37,396 97,774 125, 128 244,884 91,042 80,600 309,821 93,516 117,997 24,400 31,747 14,000 188,087 268,756 90,427 83,000 138,354 189,782 5,000 418,643 95,348 24,188 190,542 35,704 591,471 48,966 279,142 6,000 7.99 5.65 ,8.25 10.40 4.82 3.86 16.97 4. 16 8.09 1.16 1.10 0.70 9.23 4.32 10.76 3.11 6.16 17.18 0.33 15.60 8.16 0.61 9.87 5.33 7.98 3.12 4.33 '"i.n 3.89 2.91 7.77 4.46 8.93 1.10 1.01 . ... 4,678 9,000 12 17,290 15, 171 Parke 5,000 68,006 46,500 90,000 144,000 64, 374 24,000 0.26 3.73 2.61 4.99 7.40 3.79 1.46 23,540 64,000 10,000 27,664 6,000 9,561 155 leo 622 18,886 Pike 64,600 300,260 93,361 62,740 24,400 4,000 20,874 Porter 19,399 22,493 Pulaski 60,000 4,903 18,938 32,250 66,500 49,758 21,500 63,000 9,600 12,192 7,300 6,' 666' 1.69 1.44 2.33 2. ,57 1.13 1.26 1.23 "'6.' 67' 1.64 0.65 1.60 0.40 8.97 2.31 0.41 7.31 0,76 7.87 2.21 5.83 2.97 1.97 2.66 9.44 2.35 4.19 1.24 0.32 "'6.' 23' '"2.'45' 0.24 1.36 2.66 1.02 "i.'ss' 2.36 "2.' 37' 1.87 1.46 1.98 "'3.' 82' "o.'si' 14,593 21,. 306 Randolph 30,000 14,000 210,000 273,000 7,000 83,000 100,000 102,000 2,263 28,767 Ripley 19,987 Rush 17,5.50 39, 463 4,245 3,408 20 370 62, 165 Scott 86,835 20,400 6,000 30,000 13,000 16,000 8,401 Shelbv 26,699 38,010 69,459 5,000 418,643 88,360 344 21,915 111,918 12,000 8,000 35,000 5,000 314,600 42,000 2,900 436,970 10,000 395,208 60,000 63,900 62,762 36,750 100,000 203,000 36,827 74,491 22,477 Starke 3,592 11,049 15,367 26,831 8,000 176,000 170,000 40,000 575,000 1,012 174,876 11,706 24,064 4,342 48,450 33,950 39,375 16,200 19,308 4,296 7,787 6,696 24,268 1,966 100,000 22,500 66,600 50,000 74, 161 47,000 149,142 15,672 Vigo 130,000 64,403 28,467 20,480 87,868 69,912 325,000 106,000 177, 186 19,000 20,480 86,847 64,912 20,480 87,868 56,890 304,900 106,000 177, 186 19,000 11,455 1,021 77,000 22,663 5,000 326,000 86,000 65,000 19,000 13,022 20,100 19,667 Wayne 39,238 20,000 112, 186 ! 23,837 White 7,000 19,832 Whitley 1 17,240 lOAVA. The state Il $4,4.58,000 1 $3,609,500 $46,, 508 , .WO 1,992 .5175,357 $4,282,643 $3,416,889 $2,992,673 SI. 93 SI. 79 $1.84 2,223,247 • , 10,000 10,000 3,400 30,047 8,177 17,500 600 ""6." 43' 1.89 1.43 0.01 4.40 0.65 (•') 0.42 0.62 0.69 0.81 0.19 1.58 0.66 '""i."24' 1.35 1.26 3.84 1.60 0.05 ""6." 67' ■"i.'78' 0.20 0.43 0.16 7.30 15,760 A H TT ■ 1 13,066 7,912 .50,000 19,794 262 149,,S,"i9 15,:i28 45 8,6.56 10, .330 , 7,912 7,912 60,000 19,794 262 149,859 15,328 46 8,665 10,3.30 18,616 Appanoose Audubon .50,000 13,000 26,432 6,794 5,000 13,351 262 24,753 90,000 10,000 .59,859 30,000 32,000 18, .500 52,000 42,572 4,143 6,000 3.057 55,000 34,064 . . 5,328 27,961 1 45! 16, 173 . ...1 8,655 20,511 9,000 . ..., 1,330 16,549 ::::; t :...-; 17,828 41,108 41,262 08,000 1 .37,000 j 4,108 '■ 1,262 41, 108 41,262 68,000 2.28 2.02 3.24 18,065 PMrrnll 40,000 68, 000 51,749 44,000 37,320 6,100 2.75 2.24 3.02 0.36 20,395 Cttss - 20,968 1 Tncliidinff special debt obligations to public trust funds, and all ionfc-tenn loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 3 Less Ulan 1 cciit PUBLIC INDEBTEDNESS. 411 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. IOWA— Continued. INDEBTEDNESS, 1902. 1 Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded. 1 Unfunded or floating. Total. Per capita. Estimated COUNTY. Revenue ^ and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. 1002 1890 188U 1902 1890 1880 June 1, 1902. Cedar Jl,894 95,324 10,480 ■ 500 39,695 61, 366 $1,894 6,324 10,480 $1,894 85, 324 10,480 500 39,695 50,364 $0.10 4 06 0.64 0.03 3.28 3.84 18,971 21, 016 Cerro Gordo $90,000 $10,000 $969 61,300 " '$6.' 89' 1.76 $0.08 6.23 $14,000 26,374 16,328 16,594 12, 120 13 125 »500 35,000 50,000 4,695 11, 366 Clay 11,012 55,000 26,000 14,188 5.91 5.89 0.49 27, 343 75,000 75,000 75,000 1.73 43, 416 21,411 4,237 29, 629 6.22 1.45 "'6.' si' '6.'3b' 0.64 "'o.'is' " '22." 83' 0.86 10.28 0.47 2.08 1.50 0.14 1.02 126,372 16,367 86,000 189 40, 183 16, 367 125,372 16, 367 6,762 10, 472 5.44 1.09 23 050 15, 079 4,800 17,687 19,016 36,580 8,049 58,428 10,003 29,328 17, 364 14,836 17,640 17 128 3,200 36,323 35,949 169,241 40,869 62, 400 35, 323 5,949 44,241 35, 323 35,220 169,241 38,149 62, 400 6,816 35, 120 73,480 42,693 6.97 4.38 2.90 3.81 2.13 0.19 8.11 1.47 9.99 'o.'w" 3.11 1.54 30,000 126.000 38,000 729 43,400 36,900 29,880 10,559 30,500 2,869 2,720 62,400 Fldvd ■♦• 9,468 40.000 26,000 26,538 1,800 12,920 18,218 18,218 18,218 1.33 , 13,697 18,443 19,462 13, 446 22, 420 24 862 Guthrie 4,850 4,990 10,921 106,672 2,624 99 114 4,860 1,990 10, 921 106,672 2, 624 99 114 4.850 4,990 10,921 106, 672 2,624 99 114 6,626 0.25 0.37 0.49 4 29 0.14 0.01 0.01 "■6.' 87" ■ 1.08 (■) 0.47 2.19 1.18 0.63 ""3.'2i' 3.66 6.08 "iig" 0.59 "'i.'si' 419 0.83 8.43 4.37 1.25 0.41 3.000 9,000 12,022 Hardin 21, 770 88,000 9,000 45,000 19,141 24,000 9,807 62,000 19 102 14,117 12, 449 12.055 19,318 23,062 27,047 36,000 54,408 Ida 16, 719 24,961 22 8,023 100,243 16,719 24,951 22 23 243 i6,7i9 24,951 22 8,023 54, 144 49,953 8,000 100,000 46,099 24, 763 21 344 Jones 6,160 9.000 0.25 0..38 19.14 ""6.'6i' 4.63 22.22 20 112 611,009 60,000 21, 486 20 112 1,009 20 112 511,009 60,000 21,486 13,000 28,601 774, 700 13.09 1.07 1,62 24,064 22 418 610,000 60,000 721,704 39,034 21, 486 24,777 6.61" 21.94 2.44 1.28 1.52 1.16 1.51 3.27 1.89 "5472' 4 93 0.40 "'6.' 56' 1.06 0.77 13,268 16 916 8,910 190,424 39,033 37,000 36,000 30,000 22,000 43,500 141,503 12,521 122,024 114,931 33,722 135,000 6,503 12, 521 44,024 7,931 6,722 19, 132 122, 371 12, 521 122,024 114,931 33,722 107,687 85,000 10,000 9.20 0.72 3.68 4.78 1.16 2.06 13,296 17,310 33,136 24, 138 29,392 16,080 14,622 17, 632 Madison 78,000 107,000 27,000 Marshall 11,821 14,900 11,000 Mills Mitchell 30, 174 9,600 20,674 30, 174 Monona 108,900 106,000 2.900 108,900 13, 600 5,486 19,142 3,706 215,000 141,671 5.30 0.99 0.40 1.20 0.16 51.74 63.84 28;213* 16,875 8,765 23,954 14,266 22, 462 15,075 88,353 63,348 19,426 14,777 17,410 53,297 17,598 23,609 23.368 O'Brien 74,000 81,346 74,000 81,000 i 1.796 4,888 72,204 76, 467 160,000 67, 544 4.28 8.72 12.25 10.32 345 Palo Alto 8,372 18, 378 30,920 302, 798 56,487 6,584 2 950 ' ^i 422 8,372 18. 378 30,920 247,090 66, 487 6,584 45,026 34,620 15,500 111,443 180,000 32,000 40,000 23,000 60,000 33, 666 28,600 0.59 0.82 2.05 2.80 1.06 0.34 4 83 1.77 1.62 1.70 3.80 1.74 2.95 1.58 1.39 7.99 3.34 '"i.'66' 1.40 4 44 9.69 18,000 378 30,920 2,798 16, 487 6.584 Polk 300,000 40,000 55, 708 45,060 65,812 84,000 Pottawattamie Ringgold Sac 20,072 13 22,000 60,000 473 20,000 72 13 20,072 13 85,000 1.15 (■•) 1.25 2.64 0.02 Scott Shelby 22,000 60,000 22,000 60,000 473 Sioux 1 49,800 36.000 9.18 2.07 Story 473 1 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 2 Including all short-term loajisin anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary- loans, etc. 3 Less tlian 1 cent. 412 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. lOAVA-Continued. INDEBTEDNESS, 1903. Sulking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Unfunded or floating. Total. Per capita. Estimated COUNTY. Funded.! Revenue 2 and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. 8778 1902 1890 1880 1902 1890 1880 population, June 1, 1902. Tama $778 i $778 $0.03 24,067 18,080 19 424 Taylor : Union 25,000 80, 413 81, 737 114,909 $25,000 46,000 61.000 61,000 26,000 80, 413 81,737 106, 198 $21,511 92,000 41,000 64,852 43,500 $22,000 16,952 43,505 25,000 1.29 4.72 2.28 5.25 $1.27 6.66 1.35 3.00 2.36 $1.47 0.99 1.72 1.28 VanBuTL.i 36, 413 20,737 53,909 17,039 36,863 20,066 20, 478 17,257 32 422 Wapello Warren Washingto-i i0,711 Wayne 130,092 20,378 10,171 667,677 8,000 220 130, 000 92 1,378 10,171 70,677 6,617 6,945 123,475 13,433 10,171 667,677 8,000 220 61,000 57,800 79,000 43,000 2,000 170,000 3,400 3.81 1.08 0.43 11.69 0.74 0.01 2.83 7.89 '4.49" 4.95 8.75 0.08 11.34 0.43 Winnebago Winneshiek 19,000 12;453 23,481 57,108 10,787 17,989 Woodbury 697,000 8,000 250,000 Worth Wright 226 i 1 KANS.VS. $13, 320, 106 $12,561,640 $162, 666 8.19.1. 999 $420,249 812,899,856 120, 600 276,200 305,196 202,262 30,622 134,614 40,060 1,041 80,286 113,268 15,000 16,638 156,560 157,284 106,260 77,615 162,642 265,265 5,264 34,648 276,000 488, 177 < 281, 447 109,832 7,300 38,966 4,786 41,143 190,123 213, 636 $14,805,052 $7,950,921 88.75 810. 37 87.98 Allen 120,600 276,200 305, 196 202,262 30,622 217,554 40,060 1,041 80,286 148,180 16,000 21,624 157,300 173, 413 105,260 77,616 163,953 266, 500 5,264 34,648 276,000 488,177 < 281, 800 129,642 7,300 40,678 8,328 46,420 190,302 234,941 119,000 269,000 299,000 202, 100 30,500 216,700 40,000 1,500 7,200 135,000 294,500 299,000 361,420 36,000 213,200 92,500 150,000 265,000 326, 500 8,000 47,000 179, 200 92,000 5.17 20.93 10.05 31.92 2.22 510 1.93 0.05 11.01 9.72 0.42 5.73 97.36 10.33 5 97 4.83 104.93 8.55 0.13 3.97 12.63 32.44 4 11.77 26.56 0.70 3.88 0.51 12.97 31.08 10.10 9.99 20.74 11.17 45.33 2.66 7.46 4.56 13.27 29.26 12.21 3 01 456 9.16 7.18 23,322 13, 198 30,369 6 337 6,196 162 122 854 60 1,041 286 8,180 15,000 24 13,823 26,375 20,706 21,249 7,290 11,658 35,830 2 730 83,040 Butler 80,000 140,000 6,500 142,580 39,851 21,500 178, 300 228,093 111,774 123,254 39,600 349, 600 40, 136 28,654 21,023 0.67 11.59 1.44 4.89 76.65 14.13 6.79 7.77 15.50 10.14 6.60 2.59 0.96 ■■■9.56" 6.34 13.29 "16.56" 34.922 6,886' 750 16, 129 21, 600 157,300 172,000 96,600 72,000 163, 427 261,600 Clark 1,608 15,221 17,633 16,066 1,560 31,020 Clay 1,413 8.760 5.616 626 5,000 311 148 117, 087 97,274 152,000 Cloud 1,311 1,245 227, 500 4,963 41,727 8,674 21,849 34,600 276,000 488,000 < 281,800 129,000 7,000 40,000 8,000 40,000 189, 900 234,600 61,169 280,000 609,332 484, 101 163, 793 38,400 23,501 24,346 45,000 197,000 270,600 48,640 106,000 324 86,000 57,698 75,600 59,500 247,000 91,000 25,000 7.27 12.57 46.02 20.20 46.50 3.14 2.96 2.63 13.43 37.11 13.34 56.10 10.17 0.11 17.10 44.04 31.26 47.07 15.15 44.89 1.88 97.' 70' 61.36 10.66 4.69 27.00 27.78 11.04 2.51 3.67 3.44 "is." 35' 16.04 71,500 385,000 602, 800 26,693 26,620 22,647 29,246 177 15 050 <363 19,810 23,921 4,136 10,426 10,051 642 ' 300 678 Elk Ellis 1,712 3,542 4,277 179 21,305 328 5,420 402 341 9,447 3,171 Ford 47,930 252, 600 6,117 Franklin 21,166 122, 973 110,000 12,973 10,634 112,339 125,000 10.57 17.87 '"22." 69" """i.'w" 0.98 "'"6." 65" 6.60 10,625 2,816 52,000 < 97, 399 122,980 57, 652 227, 143 124,018 22,503 6,508 110,816 116,000 121.000 410 129 200,042 56,351 234, .387 236,000 62,000 < 89, 600 74,000 57,000 , 226,000 92,600 22,000 62,000 < 96, 399 119,377 57,662 227,143 124,018 17,131 6,608 110,816 113,882 120,927 410 129 198,769 55,361 229,279 223, 321 8.93 < 274. 64 91.69 99.92 14.64 81.16 1.65 0.37 246.81 44.69 7.17 0.02 0.01 11.26 62.42 21.09 83. 86 6,820 '7.899 48,980 652 2,143 31.418 603 6,608 14,006 < 1,000 3,603 361 1,302 577 233,000 15,618 1,528 5,372 7,849 11,257 11,020 17, 662 TTnolrplI 96,810 116,000 121,000 106,221 123,000 165,760 449 2,118 73 1,109 60,000 2,564 16,870 4i6 129 111 30,951 20,056 , 11,200 229,000 8,600 192,600 206,000 23,150 231,000 0.58 13.17 5.41 16.28 71.36 1.32 13.71 """6."93" 16,861 190,000 24, 400 234, 387 206, 000 9,931 1,273 17,646 1,056 6.168 12.679 25,722 10,872 Kiowa 30,666 2,663 ' Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary oans, etc. 3 State and county population is that reported by the state census nf 1902. ' Data are for the fiscal year 1901. 6 Annexed to other counties since 1890. PUBLIC INDEBTEDNESS. 413 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IX 1902, TOGETHER WITH THEIR TOTAL, AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. KANSA,"<~Continued. INDEBTEDNESS, 1902. Total. Labette Lane Leavenworth. Lincoln Linn Logan Lyon McPherson. . . Marion Marshall Meade Miami Mitchell . Montgonierj-. . Morris Morton Nemaha Neosho Ness Norton Osage Osborne Ottawa Pawnee Phillips Pottawatomie Pratt Rawlins Reno Republic Rice Riley Rooks Rush Russell ■Saline Scott Sedgwiclc Seward .Shawnee .Sheridan Sherman Smith Staflord Stanton Stevens Sumner Thomas Trego ." Wabaunsee. . . Wallace Washington. . Wichita Wilson Woodson Wyandotte . . . $16,325 109, 610 1,065,314 111,575 486 25,000 204,048 1,405 310, 522 42,735 225,539 77 60,136 154,451 107,034 58,500 770 900 107,113 46, 759 2,263 39, 016 169, 119 39, 126 22, 986 236 246, 400 12,200 343,000 2,542 98, 186 172, 246 85,033 158,822 360 223,000 160,000 439,000 154,783 681, 935 15, 000 15,146 4,514 167,000 61,338 118,000 259, 322 61,067 7,000 139, 238 22, 000 47, 513 101,378 134,700 15,237 630,225 Funded ,1 Revenue 2 and spe- cial assess- ment loans, and judg- ments. J109, 500 1,039,800 108,000 25,000 203,000 310,000 41,000 164,000 50,000 57,066 100,000 107,000 46,000 2,000 39, 500 159,000 37,000 19,000 244, 800 12, 200 343,000 98,000 172, 000 86,000 158, 700 223,000 160,000 439,000 139,460 647,000 16,000 15,000 Unfunded or floating. 167,000 61,000 113,000 255, 000 81,000 7,000 138, 700 22,000 .39,000 101,000 134. 200 15, 000 350,000 $10,903 01,539 Outstand- ing war- rants. $16, 326 110 14,611 3,575 486 1,048 1,405 522 1,7.35 77 136 96,785 1,900 I 500 , 770 SOO 113 759 I I 263 1 115 I 119 ! 2,126 105 236 1,600 186 245 33 122 360 15,333 34, 935 146 4,514 4,322 67 538 8.513 378 600 237 149,000 Sinliing fund assets, 1902. $28 89 19,145 3,618 639 7,921 1,475 841 2,099 13,494 49 109 82,119 102 7.471 17, .375 312 1,321 "i7,'i8i" INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. $16, 325 109, 582 1,065,225 92, 430 24, 523 204,048 1,405 310, 522 42,736 226, 639 77 46, 618 154, 451 107,034 58,500 770 900 106, 474 46, 759 1,290 39, 615 161,198 37, 651 22, 145 236 246, 400 10,101 329, 506 2,542 98, 137 172, 136 85,033 168,822 360 221,798 160,000 356,881 154,681 574,464 16,000 15,146 4,614 157,000 01,338 118,000 2.59,322 56, 179 7,000 121,863 21,688 47,613 100,067 134, 700 15,237 513,044 $14, 337 136, .900 1,047,400 150,000 24,760 254,000 318,000 70,000 171,448 186,908 50,000 304,213 100,000 64,000 123,000 76,680 187,861 53,600 190,000 71,000 52,000 262,200 47, 346 407, 364 19,000 117,204 284,000 126, 600 198, 184 8,000 265, 500 149,000 438, 000 110, 144 379,000 20, 103 26,000 11,900 183,000 24,000 56,078 317, 600 81,000 35,000 138,700 21,745 60,000 45,000 127,000 3,000 61 4.. 520 $73, 884 962, 473 37, 534 12,000 267,000 3,099 152,248 100,000 247, 247 62,000 261,561 100,000 1,143 20,677 16,119 206, 400 30,677 100,000 10,200 32, 449 144,682 37, 800 33,000 14,000 35,000 13, 832 26, 227 46, 333 284, 200 "2i4,'o66 19, 451 6,928 1902 6, 410 454 103,665 5,069 184,571 $0.57 55.34 26.17 9.22 0.03 11.99 7.95 0.07 16.17 1.86 143. 38 (») 3.46 4.84 9.17 212. 73 0.04 0.04 22.22 4.36 0.06 3.49 14.39 6.63 1.69 0.01 33.63 2.00 11.26 0.16 7.07 12.86 10.26 24.04 0.04 12.20 130.40 7.54 192. 63 10.10 3.69 4.60 0.30 15.62 191.08 193. 76 10.05 13. 20 2.53 10.04 18.91 2.39 79.28 8.78 1.66 6.91 1890 $0.52 66.26 27.22 15.45 7.32 10.95 16.48 2.93 67.46 9.53 3.33 13.17 8.79 74.69 24.88 7.13 7.50 4.43 15.10 13.64 3.81 32.30 7.01 15.04 1.00 8. 11' 21. ,54 15.78 38.08 1.09 15.22 118.07 10.04 73.28 7.71 5.39 4.94 0.76 21.48 23.28 39.55 10.49 14. 63 13.81 11.83 8.81 2.62 24.63 8.31 0.33 9 46 29.75 4.37 0.78 16.41 0.18 12.23 6.20 13.89 4.16 14.36 10.79 0.09 1.37 2.30 10.61 2.45 9.70 1.89 2.70 6.82 11.28 2.53 3.65 1.34 4.31 2.52 3.67 3.36 15.15 "7.' 36' 1.40 1.25 2.53 0.06 1 .3.27 7.63 0.78 9.64 Estimated population, June 1, 1802. 28,819 1,980 40,708 10,024 16,905 2,045 25,653 21,121 20,476 23, 149 1,573 20,004 13,444 31,933 11,673 275 20,133 20,333 4,792 10,723 22,404 11,342 10,504 5,680 13,141 16,084 7,348 6,039 29,258 16, 161 13,886 13, 394 8,295 6,607 8,285 18, 181 1,227 47,354 803 50,863 4,061 3,295 16, 061 10,064 321 609 25, 797 4,180 2,772 12,134 1,147 19,855 1,262 15, 333 9,826 74, 267 KENTUCKY. ! $5, 328, 702 $4,583,606 $281,145 $463,951 $1.80,918 85,147,784 85,712,463 85,877,043 $2.22 $3.07 S3. 66 2,204,882 Adair 15,122 14,851 9,939 11 235 Alien. 1 174, 850 161,000 13,860 174, 850 173,060 219,800 11.77 12.64 18.18 Anderson ' Ballard 1 1 12,415 8.000 1.48 0.56 Barren ' i 1 23,539 15,118 16,779 10,954 18,287 19,794 Bath... .. .. ■ 67,600 67. 600 42,786 ,57,600 48, 507 30,666" 104,750 3.81 2.89 ''3.49' 8.74 '6.' 68" 2.26 0.75 Bell 1 54,493 11,707 5, 986 Boone 1,000 36,000 9,166 Bourbon .31.. 543 31,543 31,543 13, 425 46,066' 1.72 0.68 '"'I'.sh' Boyd 25,000 25,000 11,575 ' 1 Including special debt obligations to public trust funds, and all long-temi loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, loans, etc. 3 Less than 1 cent. tax warrants, tax certificates, temporary 414 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. KENTtJCKT-Continued . Magoffin, Marion. Marshall. Martin ' 8,700 Mason i 74,000 1 Including special debt obligation.? to public tru.it funds, and all long-term loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates temporary- loans, etc. -^ Less than 1 cent. PUBLIC INDEBTEDNESS. 415 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAI. AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. KENTXJCKY— Continued. COUNTY OR PARISH. Meade . . . Menilee . . Mercer, ., Metcalfe , Monroe . . Montgomery - Morgan Muhlenberg.. Nelson Nicholas Ohio Oldham . . . . Owen Owsley Pendleton . Perry Pike Powell Pulaski . , . , Robertson. Rockcastle. Rowan Russell Scott Shelby Simpssin. Spence r . . Taylor. . . Todd Trigg Trimble Union Warren Washington. Wayne Webster. . . Whitley... Wolfe Woodford . INDEBTEDNESS, 1902, 145, 3, 108, 1, 1,000 ;,745 153, 548 306 000 ,103 ,000 3 453 1,000 5,000 140, 44, 3, 44, 94, 3, 4, 140, 19, Funded, 1 *146,000 Unfunded or floating. Revenue ^ and spe- cial assess- ment loans, and judg- ments. $2,000 104, 000 "265,'666' 1,000 11,810 Outstand- ing war- rants. S492 215 4,000 Sinking fund assets, 1902, INDEBTEDNESS LESS SINKING FUND ASSETS. Total. 40,000 15,500 l,4ti7 Si.ot>9 ...... , k'.'m 130, 000 i 53, 666 500 , 6.000 140,000 35,600 !s.l)07 3,651 44,000 I 70,250 23,000 3,500 |. 28,500 '. 140.000 19,. 500 44, 393 2,200 '87."566'l 306 603 1,000 15.000 1902 1890 1 HMO S2, 492 89,000 1,600 105.000 215 145,000 S5, 250 3.500 108,000 1,000 266, 608 139,000 " 800,' 666 147,000 31,816 14,228 189, 548 306 138,000 1,103 7,000 5,176 5,000 123,000 8,000 100, 285 6.000 22,500 400,000 10, 000 10, 171 82, 000 16,948 318 Per capita. 1902 SO. 23 0.03 10.14 0.35 8.35 0.08 12.52 2.61 0.61 10.82 0.04 9.41 0.13 0.29 1,100 3,193 958 7,614 1.35 1,944 »453 49.0(M 140,000 36.593 3,651 43,064 94,350 3,193 4, .323 26.877 44. 393 140.000 19.500 8.50 54.327 4,000 I 94i 125,000 353,300 1,500 172, 200 125,000 20,000 660 14,000 1,300 4,000 15,200 5.53,500 »0.01 9.91 7.61 1.96 6, .500 19,000 37 105 000 721 6.000 0.31 245,500 5.71 247.900 8.26 5. 000 0.18 5,000 0.31 1890 80.95 0. 34 11.24 '44.56' 0.23 0.74 6.96 1.34 6.14 0.95 : 1.29 11.60 0.41 0.12 7.55 21.38 0.14 25.47 13.36 0»47 4, 100 , 54.014 115.000 52,000 7.000 3.68 2.02 4.68 1.36 0.06 1,663 1,000 I 3,863 1,000 87, 500 86,000 0.16 0. U 6.69 ! 6.87 1880 ■Si. 40 13.91 I '26.49 0.51 II 1.33 ., 4.71 jj 'i.'oi'j 0.06 J! 0.94 0.11 1.45 0.29 0.53 1.02 32.92 0.56 34.87 26.77 0.31 0. 35 0.57 3. 03 4.18 3.61 0.56 Estimated (population, June 1, 1902. 10, 743 7,248 14,304 10,012 13, 465 12,928 13,100 21,299 16,621 12,190 28,165 7,142 17,529 7,054 14,667 8,666 23,748 6,793 32,405 4,944 12,932 8,707 10,007 18,382 18, 704 11,774 7,536 11,419 17,483 14,107 7,298 21,946 29,932 14,294 15,300 20, 677 26.501 LOUISIAlSrA. The state 1 $637 482 .$304,900 [ 8138,617 $193,965 $5, 925 SfiSI . .5.57 $177, 798 $1,107,470 $0.44 SO. 16 ' SI. 18 1,434.233 62, 617 100 60 53,000 j 4,617 5,000 100 60 62, 617 100 60 15, .582 6,000 2.45 (') 0.51 0.38 "i.'46' 24,719 25, 062 22,018 30 619 Avoyelles 15. .5,82 15. .582 12, 800 3,500 0.76 0.34 18,284 •'4 917 Bossier 14,236 80, 000 103.764 -...' -17,400 (') S, 000 14.236 14,236 74,255 103,764 3 7, 220 (») 8,000 0.57 1.68 3.19 3 1.01 (=) 0.46 Caddo Calcasieu 80,000 . '"163," 764' 6,745 35,307 2.. 500 97,500 8,150 1.908 500 5.068 13,560 « 379, 938 10,891 83,408 7,639 19. 000 14. 4.33 2,413 13.219 S. 712 25. 041 6,000 1.12 "6." 43" 0.83 3. 71 0. 65 0.33 0.21 0.49 0.72 26.48 0.70 4.18 0.63 1.26 6^39 0.75 1.64 2 06 0.45 47,086 32 477 Caldwell 3 7.400 . S180 7,137 4,176 8.000 10,000 17,221 Claiborne 22 973 Concordia i 13 '^97 26, 103 East Baton Rouge 22,000 17,293 2,000 . 14,000 . 20,000 3.293 450 22,000 17,293 450 32, 547 2."256" 0.68 1.55 0.02 '"i.'ss" 0.79 {<) 6.' 89' 1.26 "'6.' is' 0.09 0.13 1.32 32, 198 East Feliciana 450 20,951 9,288 13,828 30 619 ::::::::::;: Grant 21,813 24, 105 75 2I.8i:i' 6.078 :. .; 21,813 24. 105 75 18,027 75 2.000 1.000 17,413 28,038 9, 453 15,741 Jackson. Lafayette Lafourche 21,500 20.000 1,500 21,600 30,240 1 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 2Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary- loans, etc. 3 Data are for the fiscal year 1901. * Less than 1 cent. 6 No report for 1902; no debt in 19Q1. 6 Of this amount, $356,993 has been declared void by the Supreme Court of the United States. 416 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. LOtriSIASTA— Continued . INDEBTEDNESS, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded. I Unfunded or floating. Sinking Jund assets, 1902. Total. Per capita. Estimated COUNTY OR PAEISH. Revenue ' and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. 1902 S44 500 1890 1880 1902 1890 1880 June 1, 1902. Lincoln S44,500 1,700 S44.500 $4,374 8,000 $2.76 0.20 $0.39 1.62 16,128 Livingston Madison $i,766 1,700 8,666 11,960 Morehouse . 6,765 184,788 6.48 9.38 16,604 60,000. 60,000 60,000 • $10, 147 1.73 SO. 39 34, 691 296, 117 9,000 6.6i 21,539 Plaquemines 13, 139 Pointe Coupee 3«,900 $36,900 36,900 7,951 19,630 7,300 1.37 0.45 0.83 0.85 27,009 ' 41,965 i 800 0.07 11,694 11,294 Sabine 10, 513 10, 513 10,513 750 5,276 4,516 776 9,761 i7,'787' 4,600 1,950 8,000 0.63 0.10 1.20 0.63 0.10 0.66 ■"6.' 44' 0.36 0.10 1.16 16,627 5,173 85 570 350 400 11.000 86 85 1,187 1,625 6,816 9,300 24,906 500 6,000 o.oi 0.07 0.02 0.03 0.20 0.13 0.27 0.09 1.23 0.16 0.20 0.43 0.82 0.62 0.03 0.22 9,340 570 570 350 400 11,000 8,563 St. James 350 400 21,093 St. John the Baptist St. Landry St. Martin 12, 524 11,000 55, 437 19, 752 St. Mary St. Tammany Tangipahoa 4.877 3,749 1,693 24.000 4,877 234 4,877 3,749 1,693 24,000 36,490 3,515 1,693 13, 971 18, 619 19, 554 Tensas 24.000 8,000 6.48 ' 1 25, 324 36, 000 36,000 36,000 3,000 7,990 2,315 9,461 2,190 16,402 3,000 53, 489 1.92 0.22 0.92 0.45 1.82 0.22 2.14 1.08 1.83 18,764 21,999 ! 11,211 10,214 Webster fr, ' 15, 657 10, 669 West Carroll 1,600 ""'6.62' 0.18 0.40 3,673 350 f 1.800 ! 350 1 350 ■ 1,800 16,180 Winn 1,800 10, 162 1 The state SI, 650, 800 , SI, 570, 400 Androscoggin . Aroostook Cumberland . . , Franklin Hancock. . Kennebec . Knox Lincoln. . . Oxford Penobscot . . Piscataquis. Sagadahoc . . Somerset Waldo Washington. York 37,. 300 810,000 8,616 37,300 787.000 8,000 32,991 21.397 2. 677 36, 500 130,000 19,753 20,690 9, .398 1,478 .500, 000 20. 000 28, TOO 20.000 30,000 125,500 $68, 360 $12,060 I $760,057 23,000 I 500, 000 16,000 2,500 6,600 4,500 19,000 2,000 6,850 "4,' 666 4,391 1,397 177 753 690 2,548 1.478 734, 693 $890,743 1 $434,340 $451,809 SI. 27 37,300 75,307 j 22,032 21,397 2,677 36,600 130, 000 19, 763 6,285 9,398 1,478 500, 000 20, 000 64, 500 64, 838 10,000 21,000 42,000 1,000 108,002 45 26, 500 12,901 37, 500 6,769 18,500 20, 791 ;0. 66 SO. 70 103, 100 22,600 34,147 3,190 72,500 6.150 64. 000 0.67 1.20 0.08 34, 200 0. 37 80,000 0.71 5,. 314 0.14 1.12 1.69 1.15 0.31 1. 32 2. 29 1.31 , 0.54 0. 11 0. 40 1.23 0.18 1.13 0.02 0.64 3.43 2.43 0.21 0.36 ; 80 I 1.93 1.03 0.41 3.32 5, 700 0. 28 I 0. 18 4,312 0.06 0. 24 i 0.13 3,000 11.02 0.42 0.07 13,696 0.31 0.33 ! 0.21 701,142 66, 296 62,976 102,636 18, 722 37,227 59,539 30, 192 19,203 32,568 76,922 17,113 20, 506 .■?4, 093 23, 471 46,382 66, 296 MAKXLAND. The state SI.. 582, 475 Allegany Anne Arundel. Baltimore Calvert Caroline. . .. Carroll Cecil Charles Dorchester. 397,000 94,425 8,205 2.000 .35,714 40,175 18, .500 ; .37,000 I .34.700 I $1,199, 175 $181,764 .?201,536 $84,723 302, 000 35,000 95,000 69,425 8,206 5,828 2 000 29 600 6,214 ;! 9,000 I .37,000 i 25,000 9,500 6,000 3,700 $1,497,752 1,776 $1,377,325 ! SI. 23 $0.86 397,000 88,597 8,205 2,000 36,714 40,176 18,500 1 37,000 I 34,700 ; 30,000 2,231 20. 000 2,500 19,500 21.900 27,000 16, .500 44,800 45,000 48, 325 22, 000 7,000 41,092 7.07 2.18 0.09 0.19 2.14 1.18 0.76 2.04 1.21 0.72 0.07 0.27 0.25 1.40 0.68 1.04 1.09 1.80 $1.47 1.18 1.56 0.81 0.,38 1.78 1,217,174 56, 117 40, 725 94, 324 10,295 16.718 34, 156 24,424 18, 156 28,686 1 Including .special debt obligation.s to public trust funds, and all long-term loans except special assessment loans. slncluding jill short -term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, lax certificates, temporary loans, etc. 'Under city goverimient. PUBLIC INDEBTEDNESS. 417 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, ANO 1880, BY COUNTIES— Continued. MAR YL AND— Continued . Frederick. Garrett . . . Harford. . , Howard. . , Kent Montgomery... Prince Georges . Queen Annes. . . St. Marys Somerset Talbot Washington. Wicomico Worcester. .. INDEBTEDNESS, 1902. Total. S325. 789 13,000 20,149 130,099 I 49,000 103,000 5,800 32,007 78,073 44,000 76, 109 16,730 21,000 Unfunded or floating. Funded.! S313, 700 Revenue 2 and spe- cial assess- ment loans, and judg- ments. 312,089 31,900 49,000 103,000 5,800 31,000 50,000 44,000 70, 100 13,000 20. 129 8,625 1,007 8,426 1,875 Outstand- ing war- rants. S20 9,674 6,009 14,855 Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 $325, 7 53,991 "i.'res' 3,006 70, 100 13,000 '. 20, 149 130,099 49,000 !. 99,009. 5,800 . 30,209 . 78,073 ;. 40, 994 6,009 16,730 21,000 . S218, 700 16, 000 4,000 18,545 57,400 313,700 6,000 $225, 350 11,000 12, 000 6,000 4,183 70,000 61, 400 46,500 30,438 686, 660 28,000 32, 387 Per capita. $6.22 0.46 1.20 6.83 1.58 3.23 0.32 1.73 2.97 2.00 0.13 0.71 1.00 S4. 42 1.13 0.26 1.06 2.91 7.89 0.30 Estimated population, June 1, 1902. $4.46 0.90 0.43 0.37 0.24 2 66 3.19 216 1.60 17.81 1.65 1.66 52, 401 18, 399 28, 125 16,806 19,060 31,105 30, 662 18,344 17, 454 26, 277 20,464 46, 202 23, 436 21,089 MASSACIIUSETT.S. The state $2,969,908 $2,907,000 362,908 $108,962 82,860,946 $4,061,830 $1,371,213 $0.99 $1.81 $0.77 0.81 4.82 1.17 7.00 1.16 1.90 3.11 1.57 0.04 2, 884, 679 Barnstable 900 80,000 990,000 5,000 400,000 5,000 200,000 32,008 897,000 900 900 80, 000 4,184 220,000 312, 500 16,251 338, 409 60, 900 336,586 92,000 180,000 26, 795 333,000 162,000 30, 107 283,543 68,301 323,967 74,000 12, 000 0.03 0.83 3.82 1.10 1.09 0.12 0.60 0.63 1.64 0.14 2.71 1.68 3.72 1.13 1.58 2.48 1.77 0.42 27,428 Berkshire... 80,000 990, 000 96, 731 Bristol 990, 000 6,000 400,000 5,000 91,038 32,008 897,000 268,919 Dukes 6,000 4,657 Essex. . . . 400,000 366, 692 Franklin 6,000 42, 069 Hampden. . 200,000 10,000 897, 000 108,962 183, 767 22,008 60,182 682, 818 Nantucket 2,976 Norfolk 50,000 30,000 280, 000 60, 000 50,000 30, 000 (') 280,000 0.32 0.26 « 0.79 157, 937 Plymouth 30,000 45,000 2,446,000 28,600 0.49 5.05 6.39 """o.'is' 119, 563 Suffolk ' m 627, 797 1 280, 000 30,000 353, 243 MICHIGAN. The state $4,019,037 $3, 650, 077 3332, 497 $36, 463 SS6 son 83, 932, 237 1 81,267,698 j 8896, 700 .51.59 80.60 30.55 2,476,498 10,000 36,000 10,000 35,000 10, 000 6,000 1.76 5.64 """6." si" 1.93 5,688 Alger 35.000 1,666 . 6,201 38,881 Alpena Antrim 103,000 1,000 4,000 100,000 1,000 2,000 3,000 103, 000 1,000 4,000 10,000 1. 7,000 1. 7,215 6.42 0.06 0.40 "an" 6.62 0.64 1.23 2 38 '"6.'87' ■"'6." 46" 19, 000 3,500 736" 16,112 2,000 10,002 Baraga 4 712 16, 783 410,000 16, 783 1 i! 15,783 ! 410,000 22, 270 Bay Benzie 410,000 240,000 1.35, 107 4.25 3.55 62,913 10 237 Berrien 23,000 10,000 13,000 23,000 26,' 666" 3, 445 84 17,000 0.47 "6." 75" 0.09 "6." 44" 49 278 27, 106 51,140 Cass 23,000 12, 500 30,000 175,000 23, 000 23.000 12,500 30,000 175,000 1.12 0.83 1.83 8.05 20 454 2,500 10,000 6,500 2,200 8,410 20,000 0. Ii7 "'5.' 66' 0.43 1.29 3.81 Cheboygan Chippewa Clare 30, 000 175,000 16 386 h.S.O00 21,731 8,774 25 172 Clinton 8,000 31,000 20.975 14,000 10, 155 S,000 16,000 19,200 8,000 31,000 20, 975 14,000 10,1.56 4.000 20,000 . 9,034 2.36 1.22 1.14 0.45 0.60 1.35 1.30 7.79 Delta 16, 000 iionn 10,000 ■''5 457 Dickinson ^ 1.775 21;. 178 2,214 IS 412 Eaton 6. 84 0. 33 31 ISS 158 Genesee 40 o-q Gladwin 3,094 37.176 27,000 72.000 6,500 2,000 36, 000 27,000 .34,000 1,094 1,176 .1,0(14 .•17. 176 27.000 (15,200 11,500 40,000 . 63.902 . 13.000 0.41 2.18 1.24 2.16 0.22 9.51 4.85 0.97 '"o.w '""6." is" 7 SS'' Gogebic 17 017 Gratiot .38,000 6,500 6, 800 4,000 SO'^l'' Hillsdale 5.000 . 29'. 851 1 Including special debt obligations to public trust funds, and all long-term loans except special assossnipnt loans, 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bondy. revenue loans, tax warrants, tax certificates, temporary loans, etc. 3 Data included with those for the city of Boston. * Organized since 1890. 932—07- 418 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. MICHIGAN— Continued. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded.' 130,000 Unfunded or floating. Outstand- ing war- rants. Total. Per captt a. Estimated COUNTY. Revenue 2 and spe- cial assess- ment loans, and judg- ment?. 1902 1890 1880 190!! 1890 1880 population,. June 1, 1902. Houghton 536,332 S6, 332 S36, 332 81,192 SO. 53 ' "so.' 35' 0.77 SO. 06 "6.31" 68,344 34, 654 Huron SIO, 000 29,000 6,900 3,300 4,000 30, 777 10,000 22,600 40,000 $6, 900 3,300 4,000 6, 900 3,300 4,000 30, 777 10,000 22, 500 40,000 10, 350 0.17 0.10 0.38 3.44 0.43 0.47 0.85 34,477 10,392 8,958 23, 444 47,673 47,037 7,370 134 101 27,600 904 i.si 6. is Iron 30,000 777 16,666 22,600 40,000 8,666 49,000 0.43 1.09 """6." 62' Jackson 700 Kalamazoo Kalkaska Kent 27,500 304 27,600 27,500 304 140,000 0.21 0.08 1.27 "'6.'23' 304 987 3,881 4,977 27, 346 10,690 48,752 19,157 , Lape&r 8,000 2,600 8,000 2,600 . 8,000 2,600 885 0.29 0.24 0.03 Lenawee 15,000 15,000 15,000 24,000 21,000 20,926 0.78 1.16 8.56 2.67 '"'5.69" 3,432 7,161 6,000 1,161 7,161 14,772 0.90 33,170 Manistee 2,463 3,600 30,245 0.10 4.07 2.41 27,515 Marquette 3,354 9,000 100 51,269 38,577 3,354 3,354 9,000 100 51,259 38,577 0.08 0.47 (<) 1.92 2.66 40,626 Mason 9,000 12, 963 10,000 '6.' 76' 0.06 3.75 1.29 0.72 ■■■4.' 72' 19 246 100 6,259 16,000 2,000 40,000 20 456 Menominee 45,000 38,677 26, 756 14,637 Midland 32, 642 Missaukee 9,786 32, 837 13,000 3,250 123,976 13,000 3.260 13,000 3,250 123,976 0.39 0.96 3.33 33,005 3,374 123,000 976 5,000 11,100 600 '"'6." 24" 0.19 0.76 0.01 37, 205 6,000 18, 047 1 1 45, 269 Oceana 17, 180- 12,600 10, 000 2,500 12,500 10,000 21,000 7,500 1.48 1.79 6.69 3.92 '6.' 93" "'2.' 66' ii.65 1.69 8,443 6,681 ' 10, 000 18, 245' 3,500 10,000 3,600 3,500 10,000 7,500 2.09 1.49 3.94 0.45 5.06 "'"i."94" 1 678 Otsego '. 16,666 3,950 6,707 15,9.39 23,729 40, 934 Presque Isle 30,000 6,785 30,000 30,000 5,800 30,000 30,000 3.05 3.80 0.36 9,846 1,769 985 6,786 30,000 i7,666 100,000 Saginaw St Clair 160, 000 83, 447 66,433 23, 559 St. Joseph 10,240 10,240 10,240 0.43 12.000 0.46 ""6." 27' "b'.w 2.03 34, 962 16,000 .32, 9.39 16,000 16,000 32,939 6,000 35, 000 i.94 0.97 0.86 1.13 8,268 32,9.39 3;i, 789 7,666 35, 926 35, 000 35,000 3.5,000 14,064 1.03 " "6.64" 0.17 0.46 "6.24' 34,119 .. 31,978 337, 050 47,270 367,810 Wayne 2, 300, OOO 3,000 2, .100,000 880,000 , 2,220.000 62, 460 3,000 3,000 18, 031 >riNKE80T.\. jVitkin . . . Anoka . . . Becker. . . Beltrami. Benton . . . Bigstone Blue Earth - Brown Carlton Carver ,025 .53,9.67 49, 108 76, 772 183, 504 39, .551 .68, 797 35, 000 44 40, .308 1,205 ?6,S29,649 S30fi 405 , 5,540,971 ,S640, 278 SO, 136, 747 S3, .317, 657 .?901,412 .S3. 33 S2. 55 .SI. 16 1.842,800 22 000 31,957 53, 957 44, 416 76,772 183, 504 39,661 58,797 35,000 44 40, 368 1,205 24,000 36, 704 72,000 3, S84 30, 489 24, 000 65,000 24,202 4,480 1,064 20,000 7,000 6. 86 3.82 4.79 12.37 3.79 6. 51 1.10 ( I 1.S90 1880 $12,098 4,293 143, 135 499,822 17, 902 10,003 5,628 51,000 4,634 147,500 26, 700 8,000 9,284 : 3, .3.39 1,283 3 28, 420 69, 195 22, 000 4,600 213,000 11,000 103,003 4.700 5,000 8,160 5,300 $44. 77 SIO. 68 $12. 94 1.37 1.58 0.32 0.35 2.82 3.79 2.95 0.39 4.39 10.29 0.03 0.46 7. 65 0.49 1.08 0.78 2.45 11.17 0.26 0.28 0.68 11.78 11.98 10.17 42.82 0.61 0.64 1.21 0.26 0.30 0.26 0.39 4.06 2.25 5.19 2.25 0.77 440 30,7.53 22,639 1,283 3 15,000 300,440 30,753 118,000 327, 000 12,744 45,708 34, 649 5,097 736 10, .527 1,104 849 25.244 45,708 262,962 5,097 736 ': 10, 527 1,104 118.000 ' 327,000 184,592 49 402,270 152 25, 000 183, 000 7, 365 78, 202 346, 000 193, 711 11,000 700,000 6, 249 .344,000 7.43 12.91 32,863 ,57,000 282, 100 36,. 500 3.600 79,. 360 270,000 42,002 204,512 2,449 13,000 20, 194 4,-i0,0fll) ISO, 800 331,710 6, 000 4, 613 1.55,926 192, 1)00 22,500 150,000 7,129 1,765 96. 460 .500 "25,666" 11,000 15,329 40.624 134 6,137 .53,, 540 7,129 26, 329 1.55, 445 134 6, 137 185, 000 45, 354 "i, 5.5 ,62,5' 21.966 3.000 37,210 8, 454 1.54.2,50 37,112 800 180.000 11). 141 23 LflS 2. 61 2,. 320 47.676 13.. 323 25,000 3, .500 2,320 22.676 8.037 2,320 47, 676 13.323 6,000 2,500 I 140 30, 439 4.900 4.74 0.73 0.69 0.17 0.07 1.45 1.23 0.64 , 0.01 2.61 0.95 2.13 i. 46 11.26 16. 24 0.05 0.36 2.32 m 0. 50 0.88 .5.09 5. 85 24. 46 28.14 22.81 1.26 1.85 8.00 10.13 0.10 0.43 1.79 1 2.42 1.84 0.48 0.88 14.50 41.80 31.86 0.20 '. 0.36 0.01 1.01 0.58 0.03 0.15 10.97 16.07 14.89 24.51 26. 17 15.40 13.71 (') 0.06 0.38 0.21 2.77 1.92 9.31 0. 68 1. 16 . 4 91 0.01 . 0.42 5. 69 4 92 6.63 0.07 9.29 1.49 0.02 0.14 . 2.50 Estimated population, June 1, 1902. 33. 505 10,117 9,820 26, 351 14,732 15,393 12,177 15,991 19,502 16,515 12, 147 11,672 27,979 33,341 14,594 14,300 12,615 13,343 15,514 32,695 14. 506 25,628 16.181 23,839 10, 596 16,952 12,285 24,352 24,923 8,433 14, 120 24, 774 18, 139 25,391 52, 786 10, 455 33, 690 10,7.58 13,344 13, 464 11,717 16.273 26, 137 10, 452 20, 538 10,557 22,750 31,641 9,921 14, 485 15,985 16,932 10, 060 18, 127 MOXr.VXA. Beaverhead . . . Broadwater 1. Carbon ' Cascade Chouteau 84.285,996 ' S3,li27.600 128, 465 110,000 97, 139 62, 000 119,412 102, 000 ,571,816 560, 000 201,406 200, 000 274,223 274,000 100,983 100,000 2,50,277 180, 000 104, 470 103, 000 2.39.811 155, 000 S15,978 S(142,418 Custer Dawson Deerlodgo Fergus - Flathnad " 1 Tncladmg special debt oljligations to pnl)lic trust fund: 2 Including all short-term loans in anticipation of tax loans, etc. 3 Less than 1 ccnl . ■< Organized since 1«)0. ^ Population is that n-portrd at the Fedcnd census of IfifH). 18 465 35 139 17 412 11 816 1 406 223 983 70, 277 1 476 84 811 8210,121 .54,075,875 82. 004. .513 S(i.-,9.i;96 515. 47 i 515. 17 S16. &5 124,886 80,000 32,4,58 21.51 17.19 11.97 97,139 36.78 .. 119,412 15.85 571.816 80,000 22 18 9.14 201,406 144,7.53 26,2,82 IS. 37 ! 30.53 8. ,59 19, 433 16, .592 8,950 254, 790 100,983 250,277 87,884 288,708 125,182 151,405 25,000 53, 000 '66 ,"76.5" 54. 84 41. 34 17.45 11.53 230. 861 24. 63 and all long-term loans except special assessment loans. , commonly designated as revenue bonds, revenue loans, tax warrants, 54. 39 21. 12 60.89 ' 9.99 I 7.85 7.11 263, 411 5,807 '2,641 6 7,533 = 25,777 5 10,966 4,646 5 2,443 14,343 7,621 S9,375 tax certificates, temporary PUBLIC INDEBTEDNESS. 423 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. MONTAXA— roiitiiiued. Gallatin S262, 974 Granite ^ 70, 726 Jefferson 75,305 Lewis and Clark 174, 564 Madison 100, 380 Meagtier 55, 129 Missoula , 379, 824 Park I 200, 039 Powell s 105, 386 Eavalli " ' 129, 335 Rosebud s 88, 427 Silverbow 134, 650 Sweet Grass' ' 95,078 Teton ■' : 61, 054 Valley 3 ' 119, 949 Yellowstone I 145, 168 INDEBTEDNESS, 1902. Funded.i Unfunded or floating. Revenue 2 and spe- cial assess- ment loans, and judg- ments. .5262,000 75,000 170,000 100,000 55,000 223, 100 200,000 75,000 93,000 45, 000 125,000 95,000 60,000 67,000 136,500 Outstand- ing war- rants. S974 $15,978 70,720 305 4,504 .380 129 156,724 39 30, 386 36, 335 27, 449 9,650 78 1,054 52,949 8,668 Sin Icing fund assets, 1902. 811,217 "'"2," 784' 5,063 4,084 18, 032 10, 286 0,787 i 57 81,633 3,845 4,291 12,888 INDEBTEDNESS LESS SINKING FUND ASSETS. Total. 1 Per capita. S251,757 70,726 72, .521 174,504 96,317 51 04.', 361 192 189 763 105, 386 122, 548 88 370 53,017 95 078 57,209 ! 115 6.W 132 280 576,984 146.253 190, 000 97,609 86, 408 196, 375 65, 187 1880 liM»2 1890 8,500 824. 65 812. 33 16.34 61, 190 ' 13. 61 24. 27 148,950 9.11 I 9.92 82, 100 i 11. 49 i 20. 80 26,399 20.21 18.19 100,112 I 25.87 1 .13.61 25. 85 I 9. 47 34.66 . 15.67 1. 19.32 I. 1.01 .26 30.81 11.26 26.66 21. 29 69. 85 $16. 33 24.83 22.84 20.97 9.62 39.46 Estimated population, rlime I, 1902. 10,215 ' 4, 328 < 5, 330 •19,171 8,295 < 2, 526 1 13, 964 <7,341 3,050 < 7, 822 4,575 52, 413 < 3, 086 <5,080 < 4,355 * 6,212 NEBRASKA. The state $4,936,005 84 516 577 S34 31.=^ S.3R.<^ 11.3 $154,047 .54,781,958 $5,510,175 $5, 120, .362 84.48 85.20 SU. 32 1,067,028 110,080 110,000 80' 110,080 194,280 6,000 4,769 8, .592 53,000 6,000 i8,'666' 151,000 105,000 169,000 40,000 75,000 39,145 6.20 "17.' 66' 35.81 2.03 0.62 3.67 0.93 4.98 6. 17 6.36 2.89 3.10 7.99 0.48 1.96 7.50 6.10 1.09 7.33 9.90 "ii'is' 17,748 11,534 15,000 17,727 25,000 3,440 31,744 4,000 99,000 82,910 114,000 61,251 42,012 , 10,000 12,500 25,000 5,000 527 15,666 17,727 25,000 3, 440 31,744 3,055 99,000 82,910 100,147 60,010 42,012 850 Blaine 50,' 666' 495 12 291 Boxbutte 3,440 11,744 5,588 Boyd 20,000 4,000 99,000 80,000 114,000 44,000 20,000 8,660 3,292 19 872 945 4.13 6.81 9.49 10.94 1.66 ■'ig.'is' 15.14 19.03 7.19 146,. 500 105,000 175,000 120,000 Burt 2,910 13 434 Butler 13,,S53 1,241 15,753 17,251 22,012 20,780 13,5.55 Cedar 19,693 29,000 31,700 4.10 4.51 5. 57 10.27 31,000 .•M,.590 808 53,711 .52,380 31,000 13,500 12,803 18,197 34,. 590 808 .52,. 581 51,015 16,000 2.77 6.24 0.05 4.63 3.39 21,090 808 1,711 2,380 546 Clay 52,000 50,000 1,130 1,365 79,666 67,000 20,000 190,000 60,000 68,000 123,500 136,936 7.56 5.40 0.92 35.28 6.17 6.71 18.75 24.59 32.99 "2i.'.3i' Cuming 15,048 19,374 C 466 Dakota 129,695 .59,181 103,000 125,000 30,000 103,000 4,695 29,181 129,695 48,861 103,000 106,000 20.06 8.86 8.16 10,320 62,000 Deuel 2,578 ;i.s9 123,287 <= 997,001 389 389 112,703 « 997,001 215,000 554,000 3,000 51,566' 93, .504 170,000 450,000 0.04 4.92 6 7.27 11. 16 3.51 0.75 "'6.' 69' 22.39 15.09 11. 95 "'6.' 49' 11.53 0.14 2.80 7.90 "'3.'62' 11 0''5 Dodge 123,000 « 975, 000 287 10,584 22,905 137 105 8 22,001 Fillmore 949 23,596 949 9,096 949 20,934 5,000 63,000 12,S 17,921 104,000 6.66 2.13 14,899 9,807 8 8'17 Franklin 14,500 2,662 Frontier 10,000 76,923 3,. 500 12,110 6.' 09 5.24 4.60 13.13 5.85 2.45 1.45 1.02 2.12 2.11 2.51 175,, 335 11,631 174,000 7,500 248 1,087 4,131 175,335 11,031 Garfield 2 221 5,6.58 5,399 Grant 3,793 76,900 101,. 500 32,217 14,000 3,793 1,900 i,,5oe 9,3.56 3,793 76,900 101,506 32, 217 13,890 75,000 100,000 10,000 14,000 53,000 81 , 381 85,000 40.000 29,. 566 106,735 115,000 27,000 10. S9 4.93 6. 03 4.90 20.24 12.45 13.91 4.44 Hall 17 344 Hamilton 12,861 13 176 110 Hayes 2 458 Hitchcock 13,690 10,6.38 1,632 85,749 9,1.50 4, .540 10,638 1,6.32 6,749 13,690 10, 123 1,632 75,149 12,1.^16 •W.OOO 1,.500 117,700 5,1100 5,.-i00 ;" 43,000' 3. 31 0.85 3.76 7.14 2.10 3.06 3.62 12.48 4.94 1.67 """9." 79" 4 131 Holt 515 Hooker 434 Howard 79,600 16,666 10,525 1 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, loans, etc. 3 Organized since 1890. * Population is that reported at the Federal census of 1900. * Organized since 1900. •J Data are for the fiscal year 1901. temporary 424 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER. CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. XEBRASXA— Continued. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS Total. Funded.' Unfunded or floating. Total. Per capita. Estimated COUNTY. Revenue 2 and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. 1902 1890 1880 1902 1890 1880 population,. June 1, 1902. Jefferson 840,741 37,125 840,000 18,000 857 S684 19,125 840,741 35,993 $200 106,119 80,392 $2.67 3.17 " "22.12' 8.80 '"$.5." 85' 4.20 20.82 3.32 6.16 1.75 7.23 4.88 6.53 6.11 $0.02 13.84 19.74 '"i.'sfi" 18.19 15.14 15 266- Johnson. . . ... 81,132 $60,400 38,042 53,224 13,000 5,904 15,000 662,000 51,000 9,000 8,600 11 369 Kearney 10,028 1,829 2,908 718. Keith 41,000 25,588 41,000 12,000 41,000 25,588 Keyapaha 13,688 Kimball Knox 5,000 511,000 55,000 ■■■7.'22" 2.95 23.28 12.97 2.70 1.73 "'2.' 64" 1.27 2.11 20.89 0.12 2.3. 93 0.91 2.18 4.18 0.02 0.01 1.07 0.44 16,495 62 622 Lancaster . . 467,292 34,268 20,390 18,824 1,410 30,453 450,000 32,000 15,000 14,000 7,292 2,268 5,390 4,824 1,410 30, 4.53 5,761 451,631 34,268 20,390 15,994 1,410 30,463 Logan 876 2,830 1,233. Madison 11,700 81,841 "4.' 57" 1.53 1.31 3.07 21.27 'i'.bi' 3.70 "6.48" 5.73 1.24 .S.24 2.61 2.09 15.32 6.03 "ii.'m 10.84 14.30 0.13 19. 26 11.68 2.08 13.02 17,638 9,355 8,712 16,366 12,614 Merrick 40,000 8,809 16,943 35,000 640,200 Nance 21,519 23,309 29,839 472,763 1,424 28,000 10,000 20,000 76, 163 199 17,000 22,000 29,000 435,000 4,519 1,309 839 19,763 1,424 3,713 3,832 3,258 20,266 17,806 19,477 26,681 452, 497 1,424 28,000 10,000 20,000 70, 163 199 Nemaha 63,043 Nuckolls Otoe 18,000 415,000 75,000 12,056 1 170 Perkins 28,000 10,000 20,000 76,000 8,776 36,600 Phelps 36,000 160 183, 186 79,955 6,344 195;700 10,952 9 161 Pierce Platte 163 199 100,000 62,000 11,000 144,800 7,740 18,209 10 486 Polk 9,758 20,022 2,755 17,882 9,522 22,187 2,684 15,600 Richardson 3,352 3,604 7,942 140 3,212 3,604 7,942 3,115 660 237 2,944 7,942 Rock Saline. 10,113 180,000 2.26 11.39 ""ii."39" "41." 54" 22. 06 62,696 15,232 21,246 5,000 129,900 50,000 10, .WO 19,000 5,000 129,900 1,746 413 961 4,319 2,246 1,878 50,818 15,232 19,802 6,000 129,900 161,318 14,000 105,000 37,763 170,000 5,600 29,335 2.29 5. 68 1.27 0.91 19.74 7.48 7.42 6.51 4.35 26. 57 2.24 0.35 Seotts Bluff 1,444 i27,666 86,607 6, ,580 1,975 Sioux 43,744 51,994 10,787 14,443 51,500 311,000 25,4.39 40,000 29,500 46,000 7,887 14,244 6,290 2,900 14,443 43,744 60,257 10,787 14,443 61,500 273,941 25,439 40,000 40,000 5.89 3.43 16.60 2.01 0.97 20. 55 2.40 3.42 Thayer 704 1,737 14 643 8,821 6,000 57,600 260,000 13,600 42,971 5,825 90,000 17.06 1.57 8.11 21.91 2.19 3.83 3.46 6.21 ""is." 69" 26.07 20 91 13.05 Thurston.... 7 185 Valley 61,500 311,000 25,000 40,000 43,200 225,000 17,000 92,710 7 389 Washington, 37,059 13,3,30 10,100 Wayne 439 Wheeler 1 298 York 14,977 8,000 6,977 1,234 13,743 0.75 18,391 NEVADA. Churchill... Douglas Elko Esmeralda. Eureka Humboldt. Lander Lincoln. . . . Lyon Nye Ormsby. . . StnrfV- . . . Wash'of'... White Pinr 8933,994 7,000 4,.iOO 30,000 ■ 35,947 68,144 630,261 20,040 21,274 17,005 11 23,912 69,900 8842,562 7,000 '4,.500 30,000 34,. 500 42,000 fi29,6(i2 20,000 7,. 500 17,000 .50, 400 1,447 26,144 0,599 40 13,774 5 11 23,912 19, .500 72,302 539 8861,153 7,000 4, .500 30,000 35,947 68,144 563,959 19,601 21,274 17,005 11 23,912 69,900 112,676 I 8891,017 6,000 "46,"37i' 74,. 505 116,000 337,330 27,481 66,723 19,000 20,266 116,000 1,370 1,015 67,000 32,015 22,681 92,040 60,000 249,. 570 7,383 53,629 113,000 37,939 146,575 820. 34 4.56 0.79 15.21 8.05 44.42 171.73 8.60 18.66 (<) 2.62 35. 65 817. 76 814. 31 3.22 2.86 64 11.72 10.22 3.19 21.70 26. 46 61.19 18.21 136. 79 94.64 13.83 3.06 43.97 28.60 3.89 20.88 3.16 6.70 (w. 40 64.65 ■42,335 830 1,534 5,688 1,972 1,954 4,463 1,534 3,284 2,268 1,140 2,893 3,673 9,141 1,961 1 Including speoiU debt obligations to public trust funds, and all long-term loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tux certificates, temporary- loans, etc. estate and county population is that reported at the Federal census nf 190J. * Less than 1 cent. PUBLIC INDEBTEDNESS. 425 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND LS.so, BY COUNTIES— Continui d. NJiw iiAMPSiriUTi:. Belknap. Carroll. .. Cheshire. Coos Grafton. Hillsboro. . . . Merrimack . . . Rockingham . Strafford Sullivan Total. $897,031 50,000 35,413 23,342 367,000 106,009 225,267 90,000 INDEBTEDNESS, 1902. Unfunded or floating. Funded .1 J775,500 50,000 35,000 6,000 312,000 80,000 222,500 70,000 Revenue ^ and spe- cial assess- ment loans, and judg- ments. 16,800 .55,000 25,000 Outstand- ing war- rants. $4,731 413 ! 542 1,009 2,767 Sinking lund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. I'or i-:i\nUL. 1902 35,413 23,342 323, 102 106,009 225,267 90,000 1S90 17,969 65,130 28,000 14,191 69, 138 132,5.59 64,000 20,000 140,000 6,000 $779,034 $2.04 32,. 583 98,937 35,000 32,485 113,341 1.50,813 119,500 93,100 101,175 2,100 "i.'i5 0.56 2. 77 2.00 4.38 0.88 3.59 0.95 61 1.86 1.42 1.29 0.40 3.64 0.35 Kstimated population, .luno 1, 1902. $1. 48 I $2. 25 5.43 5.43 1.22 i 1.75 2.92 i 1.99 2. .58 1.90 2.85 0.12 4:8,600 19,366 16,649 31,669 30, 720 41,570 116,.517 53,029 51,412 39,517 18, 151 XE-SV JEESBY. The state 814,102,163 512,278,1.56 $1,824,007 $1,649,680 812,452,483 83,728,130 86,068,463 $6. 26 $2.58 $6.90 1,987,858 Atlantic 61,000 121,000 113,800 56,000 107,732 97,000 5,155,984 109,000 4,798,885 36,000 121,000 100,000 56,000 76,100 97,000 4,992,000 25,000 61,000 121,000 113,800 56,000 103,332 97,000 4,489,990 109,000 3,821,724 3 2,125 893,000 340,800 335,000 400,000 22,000 631,000 43,208 127,089 8,. 565 656,000 25,100 128, COO 126,000 7,000 32,000 1,266,719 75,192 1,160,800 20,842 80,000 194,000 13,200 354,000 260, 103 206,. 500 10,2,85 30,000 2,409,816 1.18 1.39 1.90 0.49 6.95 1.88 11.83 3.31 9.29 "'s.'so' 3.03 3.97 6.04 1.09 3.86 1.67 3.71 0.36 6. 16 0.65 '"4." 67' 2.20 1.44 0.62 0.70 4.95 2.62 4.18 0.59 1.00 3.14 71 9.62 4.69 3.28 1.05 0.80 12.69 '"'8."95' 2.40 1.36 7.98 2.12 51,786 87,065 Burlington 13,800 59,761 Camden 113,209 Cape May 31,632 4,400 14 876 - 163,984 109,000 385,229 1.65,994 379,405 32, 933 Hudson 4,413,6.56 977,161 2,125 1,6,82,. 598 92,587 78,760 417,203 118,000 411 582 .34,008 101, 426 Mercer 893,000 340,800 335,000 400,000 22,000 631,000 43,208 127,089 8,56.5 656,000 2,5,100 3.38,, 500 310,800 45,000 400,000 ,5.54,. 500 30,000 290,000 84,401 Morris - 66,266 22,000 20,000 43,208 127,089 8,. 565 "'i.'32' 4.76 """3.' 96" """2." 44" 1.83 4.34 2.57 7.99 4 37 20,199 Passaic 611,000 33,268" 134,869 '"""287^006' i68,666 45,000 118,003 60,400 444.000 110,018 163 466 Satem 25 832 34 276 656,000 25, 100 106,497 38 829 XE^V MEXICO. The territory - Bernalillo - Chaves^. . . Colfax Dona Ana . Eddy» Grant Guadalupe ^ Lincoln.. . . Luna s McKinley s . Mora Otero s Rio Arriba. San Juan... San Mieuel. Santa Fe... Sierra Socorro. . Taos Unions... Valencia . $2,968,661 361,886 53,000 76,080 74,376 65,000 233,557 34,151 41,451 14,644 35,000 92,095 47,500 51,0.56 21,000 490,081 845,140 55,0.50 181,700 48,635 43,0.59 104, 200 .54,211 358,855 53,000 73,000 71,273 65,000 228,000 28,000 41,375 9,671 35,000 76,642 47,, 500 51,0.56 21,000 490,000 681,0.39 .55,000 181,700 41,400 41,. 500 104,200 ?45,254 82,756 $2,965,905 ' 81,815,033 3,031 1 40 3,080 169 2,934 2,716 4 589 968 6,151 76 4,973 15,4.53 81 17,881 50 146,220 7,2.36 1,.5.59 233, 34, 41, 14, 35, 92, 47 51, 21 490 845, .55, ...8S6 I 1,910 i.OSO 1,376 , !,2.S4 ' 567 151 451 644 43 104 9,129 42,504 209,101 .55,966 70,000 34,000 10,000 362,088 489, 089 47,777 1.58,600 27,470 1 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans 9,051 4,500 2,, 822 "7," 826' 35,, 579 5,000 7,000 1,600 $14. 66 I $11. 82 .?0 71 12. m 9. 80 ■ 11. 10 I 7. .50 1.14 , 2.66 7 37 ! 4, 62 0. ,50 19 29 I 20.07 ' 27.70 . 0.S8 6. 29 8.37 7.89 7 36 8.94 9.91 .3. .59 3.87 22.22 57.66 17.97 14.90 4.38 9.51 7.49 li. ,59 "'2." 9.5" 5.29 74.96 36. 06 13. 16 16.53 2.78 0. 29 1.72 0.46 0.89 0. 16 202.316 < 28,630 < 4,773 ' 10,150 ' 10,087 ' 3,229 11,637 '5,429 ' 4,9.53 1.990 ' 10,304 '4,791 14,225 5,416 < 22,053 ' 14,658 3,064 ' 12,195 11,093 < 4,628- 13,899 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary" loans, etc. 3 Excess of sinking fund assets over debt. * Population is that reported at the Federal census of 1900. ^ Organized since 1890. * Organized since 1900. ' No estimate. 426 WEALTH, DEBT, AND TAXATION. Table SO.— INDEBTEDNESS AND SIXKIXG FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNli SS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. XEW YORK. -Albany Allegany Broome Cattaraugus . ■Cayuga Chautauqua . -Chemung Chenango ■Clinton ■^Columbia Cortland . . Delaware. Dutchess.. Erie Essex Eranklin. . Pulton Genesee . . . Greene Hamilton. Herkimer Jefferson Kings 3 l,ewls Livingston. . . Madison Monroe Montgomery - Nassau -I New York ^. . ^ia^ara Oneida Onondaga.. Ontario Orange Orleans. . Oswego. . ■Otsego. . Putnam. ■Queens ^. Rensselaer Richmond 3, . Rockland "St. Lawrence. Saratoga Schenectady. Schoharie. . . Schuyler Seneca Steuben. Suffolk . . Sullivan. Tioga. . . Tompkins Ulster Warren Washington, Wayne Westchester. Wyoming Yates INDEBTEDNESS, 1902. 59,09.1,610 Unfunded or floating. Revenue;'^ cfarasTs-sJoutstand- ment loans, "if ™- and judg- i '^'"'^^• meats. S7, 905, 936 ' 5908,908 S2S0,' 851,750 46,000 70,000 I 30,000 1 70,000 30,000 4(5,500 1 84,772 65,046 ' 251,600 8,500 43,500 245,314 768,000 21,124 19,421 51,752 1,500 133,480 21,334 15,020 54,2.50 46,. 500 35,000 25,000 2.51,600 240,000 768,000 40,899 40,046 8,500 43,, 500 6,314 7,687 i36,.">66 493 11,162 1,,J00 2,980 12,000 18,928 32,923 9,334 15,020 21,445 10,000 26,736 850,000 i 121,413 1,361,764 17,700 10,000 ,.585 8.50,000 44,000 1 1.218,764 26,736 39,. 555 143,000 37,8.57 15,000 375,260 190,000 15,000 . .375,260 '. 155,000 5,000 81,6.53 82,467 5,000 81,000 21,000 35,000 65,72,8 653 61,467 Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Per capita 1890 $9,093,624 $10,936,638 $12,399,308 .?1. 20 $1.82 I $2.44 7,588,259 7,750 70,000 30,000 875,000 874,000 5.35 17,000 10,000 55,000 0.99 17, .500 0.46 25,000 5.32 0.16 '6."38' 46,500 84,772 65,046 251,600 8,500 43,500 245,314 768,000 21,124 19,421 51,752 1,500 133,480 21,334 15,020 54,250 21,445 10,000 26,736 850,000 121,412 1,361,764 15,000 375,260 190,000 65,728 5,000 81,653 82,467 2.52,7,50 74,000 1.57,000 162,227 12,248 177,, 500 74,000 1.57,000 111,000 51,227 12,248 2.52,7.50 74,000 1.57,000 162,227 12,248 38,500 149,000 20,000 68,000 725,000 39,500 15,000 20,000 129,753 22,000 20,850 277,000 1,060,955 6,000 29,000 5,000 326,000 5,600 15,000 4,a57,238 ' . I "."ie.'ooo' ' 4,000 455,000 i 57,400 i 451,630 ! 7,355 5,000 220,000 : ,740,275 9,000 784,700 13,200 0.88 2.31 1.37 ,5.84 0.30 0.93 3.00 1.71 0.67 0.44 1.21 0.04 4.26 4.32 0.29 0.69 6.79 0,27 0.67 3.75 2.61 22.30 0.83 3.23 0.44 0.87 2.24 10.29 1.15 6.79 '0.'42' 0.09 2.40 1.26 48,000 12,000 250,000 30,000 509,000 0.19 2.77 1.10 0.77 0.10 1.71 25,000 94,900 40,000 .30,000 45,000 3,000 30,000 25,000 3,7.55 807,8.50 9,. 368 30,174 54,000 540,9(iO 18,000 3,000 30,000 45,000 483,000 874,400 10,000 227, ■la 17,1.50 132,466 Q.K 23,4.50 112,000 17,000 6,000 700,. 500 .5.57, 891 ; 908,800 14,000 5,200 45,800 .32,2."j9 15,488 0.16 1.16 1. 32 1.70 0.79 1.80 6.95 3.88 16.92 6. 17 0.28 0.83 2.54 3.94 2.86 0.68 0.47 0.48 .50,000 ' 35,000 .50,000 I 40,3.50 I 0.36 0.67 0.61 0.56 768,000 40,000 537,720 3,755 39,850 9,368 30,174 14,000 3,240 18,000 3,7.55 807,8.50 9,368 30,174 54,000 540,960 18,000 736,000 45,000 7,968 970,429 15,684 2,500 116,285 320,000 0.11 9.21 0.30 0.65 1.11 2.68 0.58 NORTH CAROLIXA. Alamance Alexander Allocth Anson Ashe 1 Including 2 Including loans, elf. sMado. p.'irt ol (Or iit T) New York city since 1890 * Organized since 1890. 2,000 35,000 4,000 $1.23 1.43 1.63 0.12 0.02 0.44 5.64 0.41 1.11 0.31 0.92 0.38 0.39 2.71 0.85 0.49 3.50 4.83 0.17 0.90 0.16 13.81 1.87 0.12 3.33 6.24 0.43 0.20 5.42 0.34 0.26 4.32 1.50 0.78 1.44 0.33 0.40 7.73 4.84 23.31 0.51 0.06 0.83 1.37 0.47 0.64 0.75 1.38 0.23 11.31 0.62 0.05 2.94 I 167,942 42,203 70,401 65,863 65,864 91,740 53,079 36,654 47,372 43,075 28,346 46,563 81,656 449,692 31,405 44,516 42,638 36,087 31,340 4,933 62, 171 78,232 1,243,424 27,114 36,816 40,203 226, 487 48,464 61,059 2,183,965 78,873 135,417 172,618 50,838 105,621 30,627 70,673 48,647 13, 939 171,096 122,074 69,360 40,991 89,467 61,716 .56,644 26,230 15,536 26,995 82,420 79,210 33,301 27,534 33,958 87,718 30,739 46,324 48,622 202, 134 30,789 19,954 $0.94 I $1.09 0.44 0.52 2.33 0.77 1 0.36 1.95 27,143 11,266 8,007 22,238 20,371 pc'ial debt obligations to pulilic trust lunds, and all long-term loans except special assessment loans, ill short-term loans in anticipation ol tuxes, commonl.v designated as revenue bonds, revenue loa ns, tax warrants, tax certificates, temporary PUBLIC INDEBTEDNESS. 427 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. NOUTII CAKOLIN A— Continued. Beaufort . . . Bertie Biaden Brunswick- Buncombe. Burke Cabarrus - Caldwell.. Camden.. Carteret. . Caswell . . . Catawba. Chatham . Cherokee . Chowan . . Clay Cleveland Columbus Craven Cumberland . Currituck. Dare Davidson. Davie Duplin Durham. . . . Edgecombe. Forsyth I"ranklin . . . . ■Gaston Gates. . .--. Crahani . . Granville. Greene Guilford.. Halif a.x .... Harnett Haywood . . Henderson . Hertford . . . Hyde Iredell Jackson. ., Johnston. Jones Lenoir . . . Lincoln McDowell. Macon Madison. , Martin Mecklenburg. Mitchell Montgomery. Moore Nash New Hanover. Northampton. Onslow Orange PamUco Pasquotank. Pender Perquimans. Person Pitt Polk Randolph . . Richmond . Rolseson. .. Rockingham . Rowan Rutherford. . Scotland*. INDEBTEDNESS, 1902, Total. $14, 743 5,000 3,600 109,354 2,600 11,000 11,915 700 1,926 2,134 232 12,476 40,953 6,319 75,000 4,500 41,895 122,800 6,000 448 65,000 11,000 62,791 20,000 32,944 16,673 1,000 10, 300 18,500 29,600 5,000 98, 400 4,498 24, 175 3,561 63,000 4,271 63,767 368,279 17,948 2,000 19,708 93, 177 10,500 41,152 7,000 300 6,069 21,000 1,747 6,731 2,704 37, 321 10, 500 10,000 12,246 150,946 9,200 42,000 S7,500 5,000 100,000 2,600 2,134 1,000 37,800 "Unfunded or floating. Revenue '^ and spe- cial assess- ment loans, and judg- ments. 2,500 7,682 4,900 6,000 4,014 76,000 3,000 41,600 122,800 6,000 1,.500 60,000 11,000 55,000 20,000 385 5,000 "S^OM "32 ,'944 16,000 1,000 4,500 18,600 29,600 97,000 1,300 24,176 63,000 m'ooo' 3,561 '2,'99i 300,000 16,000 60,000 11,000 89,000 10, 600 40,000 4,000 mg war- rants. $1,000 1,672 6,100 5,916 232 11,476 3, 1.53 Sinking fund assets, 1902, INDEBTEDNESS LESS SINKING FU.N^D .\.SSET,S. 1890 $2,931 9,006 814,743 5,000 $11,000 11,000 800 $8,000 5,902 24,000 Per cajnta. 18»0 18K0 $0. 54 0,24 6,000 1.400 3,198 1,280 3 37,767 8,279 2,948 3 2,000 8,708 1,152 3,000 5,000 20,000 1,500 2,700 18,200 9,100 10,500 10,000 137,000 7,700 42,000 12,000 10,058 69 1,000 247 3 4,031 2,704 10,021 3,887 1,600 0.09 0.26 4.62 0,14 ■ 0.05 0,01 , 0,63 i 0.48 0,21 3, 35 1 1.69 0.99 0,82 1,43 3,97 4,73 3,88 0,liO 0,18 0,05 0,69 1,64 0,30 6,45 7,000 1, 0,95 3,661 83,000 4,271 63,767 3S8, 279 17,948 2,000 19,708 92,902 10,500 41,152 7,000 ^ 300 6,160 5,000 26,000 14,900 ; 300,000 16, 200 10,500 10,000 9,000 1,.500 55,000 1,000 4, ,500 300,000 700 15,000 0,22 4,89 0,34 3,01 6,37 1,14 0,14 0,81 6,069 21,000 1,747 6,731 2,704 37,321 10, .500 10,000 12,246 160,945 9,200 42,000 3,000 13,000 3,600 12,000 12,000 6,000 6,000 14,400 6,000 130,800 6,000 30,200 3, ,55 0. ,511 6,. 500 3,35 ' 0. 47 4,000 6,000 0,04 8,000 8,000 5,000 45,000 5,000 6,000 1,500 26,. 500 0, 5fi 0,49 1,46 0,98 7,03 1.26 0.93 0.49 0, 43 "0,"l4' 1,26 23 1,68 1,12 0,40 ,'■ Estimated Ipopulation, .June 1, 1902. SO. 62 0.57 0.06 SO. 46 0..36 1.49 2.84 1.38 4.43 1.96 0.18 0.45 1.81 0.35 7.10 4.20 7.41 0. 24 0.19 0.25 0.46 4.43 0.81 1.38 0.32 0.24 0.02 0.39 0.48 0.14 0.10 10.07 1.28 0.80 0.40 0.08 0.26 1.73 0.39 10. 21 4,498 1 600 445 0.48 0.06' 0.06 24,175 I 42,000 49,000 0.81 1.65 2.16; 800 4,176 1,600 0.06 i 0.44 0.20 0.24 0.14 5.59 0.12 34 H 78 07 1 60 -i.ir 66 0.49 1.24 0.40 0,58 0.05 0.93 1. 58 0. 09 0.24 2.27 0.60 2.47 0.25 0.21 0.29 0.20 0.28 (1. 38 0.08 5. 72 6. 97 1.74 0. 36 0.24 3 ''6 27, 470 20,810 17,859 1.3,009 46,092 18,251 23,318 16,374 5,436 12,009 14,818 22,,S2I 23,612 12,236 10,476 4,600 26,0)4 21,958 24,886 29,635 6,485 4,955 23, 743 12,213 23, 149 27,871 27,087 36,627 25,922 29,931 10, 446 4, .549 23,019 12,438 41,278 31,171 16, 446 16,798 14,408 14,382 9,354 29,784 12,321 33,252 8,390 19,391 16,080 12,893 12, 604 21,212 15, 415 57,787 15,703 14,789 24,260 26,432 26,137 21,132 12,268 14,638 8,225 14,242 13,555 10,251 16,991 31,983 7,224 28,840 16,417 42,149 34,723 32,454 26,387 26,636 12,883 1 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans, 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue Ijonds. revenue loans, tax warrants, tax certificates, temporary loans, etc, 3 Including judgments, ' Organized in 1900. 428 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. NORTH CAROLINA— Continued. INDEBTEDNESS, 1902. Unfunded or floating. Stanly Stokes Surry Swain Transylvania. Tyrrell. Union, . Vance . . Wake.. Total, $105,578 878 7 900 16,. 500 &5,600 Funded. 1 5,772 Warren Washington . Watauga Wayne Wilkes.. Wilson.. Yadlrin. Yancey . 72,000 4,700 8,652 819 Revenue 2 and spe- cial assess- ment loans, and judg- ments. 113,000 12,000 S105, 400 500 7,900 15,000 .85,000 mg war- rants. .?178 378 Sinking fund assets, 1902. 1,600 600 3,060 .12,597 INDEBTEDNESS LESS SINKING FUND ASSETS. 8105,578 878 7,900 16,500 85,600 47,000 26,000 4,700 2,800 378 1,474 819 5,772 72,000 4,700 8,652 100,000 12,000 The state ' .?1,440,743 Barnes Benson . Billings Bottineau. Burleigh, .. Cass Cavalier... Dickey Eddy Emmons.. Foster Grand Forks. Griggs Kidder Lamoure Logan McIIenry. Mcintosh. McLean... Mercer Morton. . . Nelson.. . Oliver Pembina. Pierce .50,000 37, 146 13,179 79,966 179,. 320 .jo,200 49,4.55 20,864 15,779 40,000 .'i,022 1,6.54 .50, 170 .35,000 36 l.s.r.V, 32,376 34,029 27,0.52 28,015 105,767 46,226 3,091 .38 11,946 Ramsey. . Ransom. . Richland. Rolette... Sargent.. Stark Steele Stutsman. . . Towner Traill 61,4.5!) 40, 751 30,651 57.571 :«. ISO 29. 392 24 5K. 231 39, 2611 202 Walsh Ward Wells Williams -i.. 13,000 "i6!992' 113,000 12,000 19, 792 $550 7,000 4,000 9,600 10,400 800 25,000 3,600 800 3, 7.50 3,000 1880 Per capita. 1902 1800 S2,000 10,000 991 $6.67 0.04 0.30 1.88 12. r,5 $0.05 0.41 1880 SO. 13 0.65 0.26 4,451 3,600 2,845 0.25 1 0.81 ' 0.06 , 2.25 0.49 0.05 0.61 0.18 0.08 0. 35 Estimated population, June 1, 1902. 0.39 0.35 11,000 600 8,000 2,000 4.08 0.49 0..57 0.03 1 0.64 0.26 XORTII 13AKOTA. SI, 2.53, 300 82,328 $U:5,115 .50,000 37,000 146 13,000 179 63,000 111, 966 1,57,000 22 320 54,000 1,200 40,000 9,4.55 15,000 5., 864 15,000 779 40,000 7,. 500 522 1 , 654 170 .50,000 35,000 36 195 18 000 20,000 ,34,000 12,376 ! 27,000 14,800 60,000 46, 000 3,000 5'* 1 2,328 10,.S87 45,767 38 11,000 58, 000 946 3,4.59 40,000 30 010 751 651 48, 000 9,571 38, 000 21,. 500 6S() 7 892 24 "■ 1.731 260 202 ;.9,(ii)0 000 519 20.000 28, 132 1 42,000 676 41 , 000 67(1 $142,645 8.088 4, 166 3,876 81,298,098 5,245 2,982 3,691 997 25,414 6,979 549 70 3,510 2,171 256 i 2,314 I 3, 303 ! 1,186 I 92 3 S, 349 3 6 865 324 2 3 617 613 4,926 9,405 2,, 5.57 440 41,912 32,980 9,. 303 79,966 164,938 46,116 44,210 17,882 12,088 39,003 7,913 1,664 24,766 28,021 36 17,646 32,306 30,519 24,881 27,759 103, '(63 42,922 1,905 38 9, 664 61,367 40,748 22, 302 57,. 571 34,815 23,068 24 ,56,714 35,747 202 4,593 38,727 40.119 I 41,230 $1,372,261 $118,476 I ,?,3. 64 ,?7.61 77,186 33,121 2.96 3.78 6.61 10.96 13.46 26,000 148,101 126,644 34,500 26,670 20, 180 66,. 560 20,000 27,264 77,635 43,000 9,000 12,225 14,127 11,116 29,786 18,928 ,85, 770 61,281 3,000 36,499 3, .380 .58,000 13,285 37,936 40, 279 48,000 15,000 20,000 .59,924 28, 782 1,983 25,000 1,6:"6 11.663 70,600 21.71 7,916 , 1..54 3. 19 2.71 3. 41 7. 54 1.90 0.07 4.72 14.20 0.01 6. 73 3. 49 5 73 2 77 14.29 ,8.99 .5.24 1.21 (') 1.63 5. 95 5. 36 1. 23 7. 64 i 5, 28 2. .53 (3) 4.92 .5.07 0.02 0.23 2. 13 4. 57 11. 15 8.64 34.87 21.72 6.45 0.88 6.33 4.77 14. 66 33.77 16.53 1.49 2.02 27. 56 36. 51 2.82 20. 48 8 92 3.42 34. 63 44.22 18.14 14.27 6.47 2. ,55 3. 73 1.3.13 2.46 3. 63 16.60 9.46 6.51 .5. .30 11.38 19.85 0.19 1.51 0.97 9. 62 15,836 20,400 26,761 8,765 8,768 5,132 28, 336 16,604 55,709 19, 109 10,690 13,979 32, 40& 27,712 24,586 14,141 11,868 366, 315 14,186 8, 736 1,6,59 10,. 589 7,, 598 29,9.58 13,8.53 6,601 3,, 560 5, 176 4,168 25,274 6,243 1,974 6,714 2,621 9,244 6,326 8,973 1,942 11,512 8,190 1,572 17,288 5,916 10,311 7,605 18, 184 7,535 6,689 9,107 6,290 11,318 7,056 12,990 20,281 IS, 164 8,778 3, 698 OHIO. Adams. . . Allen Ashland . Ashtabul . Athens.. . 71,517 203,. 534 10.000 23, 340 [$13,019,940 > 2,. 569, 056 $.391,. 521 1' $326, .586 $16 ,644,932 $7,797,005 $2,962,649 S3. 68 $2.12 $0.93 13,534 4,387 ' 199, 147 10,000 23, 340 74,310 30,000 15,000 3,740 7. 66 0.20 1.11 2.85 0.74 0.67 0.16 10,000 1. j, 18,000 . 5, 340 y. '/-'.'.'.'.'.'.'.'. I ;. 261,, 500 ,593 ■. 262,09.3 23, 700 6. 65 1 0.83 1 Including .special debt nbligit ons to public trusi, riimls. and all long-term loans except special assessment loans. 'Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loai 26,376 49,442 20, 976 53, 006 39,438 ling loans, etc. .^ Less than 1 cent. * Organized since 1890. loans, tax warrants, lux certificates, temporary PUBLIC INDEBTEDNESS. 429 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. OniO-Conthiiii'd INDEBTEDNESS, 1902. Sinking fund assets, 1902. IND l«02 EnTEDNESS Total. 1S»0 J33, 600 181,000 29,500 321,500 65, 400 97 ,'666' 35,000 4,388 LESS .-SINKLN' 1880 ; FUND p ASSETS. er capitf Total. Funded .' I'nfunded Revenue ' and spe- cial assess- ment loans, and judg- ments. S20, 700 ir floating. COUNTY. Outstand- ing war- rants. S6,073 190-.' IHilO $1.20 3.15 0.99 6.62 3.15 "i.87' 1.04 0.18 1880 Auglaize S129, 773 201,000 29 570,986 $103, 000 201,000 $129,773 201,000 29 567,579 $42, 000 $4,08 3,26 m 9.70 $1.65 "6.' .59' 2.52 3.25 0.26 1.27 29 5,824 Butler . 545, 500 19,662 S3, 407 25,250 Carroll Champaign Clark 18,405 19, 493 97,800 6,545 99,113 7,200 1,000 85,000 11,205 18, 493 10,200 5,545 18,405 12,653 91,630 5,545 99,113 70,000 136,500 9,500 31, 500 0.69 0.21 2.93 0.23 1.41 6,840 6,170 Clermont Clinton 2,600 90,000 9,113 2,634 1,861,383 58,779 28,000 37, 770 28,000 ':::;:::::::::: 2,634 2,805 2,634 1,861,383 58, 779 28,000 37, 770 28,000 0.08 4.00 1. .38 1.06 1.44 0.74 ( 1 Cuyahoga 1,533,000 325,578 58,779 " "i22,"566' 40, 312 8,150 77,000 324,000 39,000 "'■y.kh' 1. 56 0.30 2.17 1.65 0.96 1.71 0.38 Defiance 28,000 3,500 20,000 32,858 8,000 1,412 46, 700 12,400 Erie Fairfield Fayette ■ 72,264 1,100,500 3,033 355,000 5,400 282, 607 53,000 2,598,430 188,000 97,830 35,000 212,000 41,854 45,000 813,000 3,000 355,000 26, ,518 287,500 746 14, .507 57, 757 1,100,. 500 3,033 355,000 6,400 271,712 53,000 2,482,085 188,000 97, 830 35,000 199,334 34,792 45,000 476, 592 10, 022 66,600 2.67 6.38 13 12.63 0.36 8.50 1.49 5.96 4.49 3.09 1.71 7.19 1.11 2.02 3.84 0.49 0.75 Fulton . 33 Gallia 8,000 0.28 Geauga Greene ,6,466 63,607 12,000 219,000 41,000 2,598,430 179,000 43,500 26,000 212,000 30,000 10,896 101,821 3. 4i 1 Guernsey . . . Hamilton 116, ,345 1,664,500 .347, 746 209,500 277, 472 14,000 176,500 4.44 8.17 7.24 "i6.'.56 3.02 0.22 1.90 1.00 0.89 0.50 6.53 "2.09' 9,000 53, 8.30 10,000 Hardin .500 Henry 12,666 7,082 263, 240 87,800 5,000 40, 140 32,000 43,000 11,854 Holmes Huron 5,000 400,022 401,500 79, 970 61,844 253, 500 85,000 129, 401 159, 000 889, 202 148, 413 475,500 220, 180 11,664 89,866 98, 626 196, 300 11,614 224, 000 50,000 5,000 6,000 400,022 401,. 500 79,970 61,844 253, 500 85,000 129,401 159, 000 873,048 131,517 475.. 500 220, 180 11,664 61,265 98,626 196,. 300 11.614 166,3.57 50, 000 0.15 11.29 8.85 2.88 2.76 6.41 l.,78 4.17 2.75 5. 33 «.a5 6. .52 7.47 0.63 2.16 3. 60 4. 4S 0.42 1.22 2.83 400, 000 336,500 5,000 ,56,600 253,500 85,000 52,000 1.59, 000 734, 300 109,000 476,500 21,500 22 Jefferson 65,000 74,970 4,344 Lake 1. 000 .59,' 806' 170,. 567 109, 000 2,762 79,123 125,000 88, 605 "i.si 3.94 .3.98 "'"3.'8S' 3. 39 0.95 6.17 ■'6.' 26" 11. 10 7.65 0.17 2. 03 3.09 3.37 "6.89" 0.36 1.38 Ivawrence Logan 73,500 3,901 Lorain Lucas 154, 902 .39, 413 IB, 154 16. -896 396, 804 68,000 53, 000 152, 540 ,59,815 7,157 Mahoning 198, 680 11,664 21,866 91,626 42,300 11,614 10, 600 28, 475 1 Meigs 68,000 7,000 154,000 28, 601 6,000 .302, 120 304, ,300 10,000 48, 700 6.46 1.3.5 Monroe 2i3,566 .50,000 ,57.643 64,000 30,000 67, 500 0. 63 1.57 0.86 Morgan Morrow Muskingum.. . 602, 548 10, ,^42 161,600 506, 767 65, 573 93,000 63,071 13,902 107, 727 77, 808 88, .363 109,9.56 14, 980 18, 8.35 6,000 126,700 538, 000 ""'"l22.'6oo' 234,610 .'15.000 93. oor) 53,000 25, 600 10,342 13, 600 270.910 30,673 .39,048 i '" 602,548 10, 342 161,600 506, 767 65,573 93, 000 53,071 13,902 107,727 77, 808 S,S, 363 109, !«6 14,;i.S() 1 1 , 3S9 2,709 1211, (ILS 220, 000 ""im.rm 96,900 311,770 91,100 125,000 1,700 3, 618 65,000 11.25 0. 54 7. 2(i LS, 211 2 (),■) 3. 44 2.90 0.47 4. 63 1.94 2.67 11 43 0.27 0.(17 5. 12 4.30 ""'6.' .54" .3. 11 11. ,56 5.21 2.61 0.08 0.18 4.82 0. 10 0.46 Noble Ottawa •26,000 1.247 1 Pickaway 2, ,850 8,000 Pike 71 fi.902 Portage 7,000 39,927 40,966 U,980 Preble 67,800 34, onri 80,000 46, 000 .38, 000 86, 400 22,981 26,600 90, ,300 6,000 2.33, 278 10, 333 40,000 1 62 2.86 '3.' 63" 0.46 1.55 0.94 1 r' 2.842 .S. 363 63,9.56 Richland Ross Scioto 16,000 3, 000 36,600 2, 835 7,446 3, 291 682 12,-1,000 19,000 38. 200 6 96 Seneca 3, 000 90, 100 28 Shelby 1.66 Estimated population, .June 1, 1902. 31,810 61,567 27,905 ,58, 524 16, 6.59 26, 574 60, 271 31,222 24, 194 70, 502 29, 863 34, 313 464, 960 42,446 26,511 26,243 38,088 34, 323 21,609 172,, 534 22, 957 28, 100 14, 996 31,971 35,581 416,461 41, 879 31, 637 20, 418 27, 722 31, 368 24,746 19,185 32, 406 35,416 45, 345 27, 802 22, 370 39,530 47,828 31,026 57, 769 163,811 20, 696 72,966 29,468 22,002 28,382 28, 181 43, 775 27, 403 136, 004 17,657 17,831 53,581 19,208 22,261 27,84.'^ 31,979 27,028 IS, 310 29,, 522 23, 771 32,993 4.".. 533 41,238 a),049 42,101 41,221 24,609 ■ Including special debt obligations to public trust funds, and all long-term loans cxci'rif s|>;-c 2 Including all short-term loans in anticipation oi taxes, commonly designated as r('\'fMUU' loans, etc. 3 Le^ than 1 cent. isnicnt loans. rcvHinir loans, tax warrants, ta.\ certificates, temporary 430 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. OHIO— Continued. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. ■Funded .1 8258,000 66,000 139,000 Unfunded or floating. Total. Per capita 1880 Estimated COUNTY. Revenue 2 and spe- cial assess- ment loans, and judg- ments. 85,000 7,000 Outstand- ing war- rants. 1902 1890 1880 1902 1890 population, June 1, 1902. Stark S263, 000 72,000 139,000 $263, 000 72,000 139,000 $90, 100 $62,803 80.98 96,863 75, 241 Summit 0.96 Trumbuli _ 5,000 6,700 91,849 100,000 2.93 ""3." 68' 2.60 1.58 1.04 2.16 0.48 0.78 3.18 9.96 ■■"i."82' 4.52 "i.'ii" 1.88 0.15 4.42 0.59 0.11 0.17 4.10 4.34 ■■'6.' 67" 0.37 1.67 '"i'.ii 47,435 85,000 103,394 Union 81,805 79,540 24,000 37,427 106, 250 17,920 19, 475 168, 700 212,0.31 13,500 18,000 24,000 32,500 106,250 8,500 19,000 52,500 93,750 68,305 34,000 81,805 79,540 24,000 26, 728 106,250 17,920 19,475 168,700 209, 137 22,238 30,538 15, 186 Van Wert $27,540 Vinton 17,878 48,000 4,927 $10, 699 1,900 15,816 67,000 25,608 49,419 37,642 24 965 Washington 9,420 6,033 110,000 26,000 Williams 475 Wood 116,200 56, 700 100,000 62,987 21,005 Wyandot 61,581 2,894 OKLAHOMA. The territory $1,551,327 $1,294,569 $49,272 $207, 486 $69, 196 $1, 482, 131 S3. 21 462,303 3,127 3 10,658 17,245 18,344 (=) 3 12,264 3 2,173 3 8 819 40,951 54, 448 3,293 103,500 76, .500 5,531 29,042 22,741 .35,246 61,221 34,271 44, 670 35,242 67, 474 50,000 72,852 165,906 84,342 155, 670 32, 442 78, 966 51,500 40,514 77, 683 54,332 72,990 31,000 45,500 9,951 6,660 167 7,400 40,784 47,048 3,293 102,212 71,518 5,531 28,253 21,807 32, 863 59,576 30,925 44,303 28,778 67,405 50,000 68,781 163,998 82,522 151,859 30,706 73,856 44,953 39, 746 69,514 52,801 69,099 13.04 4.41 Blaine 2,288 3,293 Caddo * Canadian 103,500 76,500 1,288 4,982 5.93 3.90 Comanche * 5,531 1,742 5,941 796 15,221 5,271 9,370 242 15,901 50,000 5,852 906 8,830 18,070 642 966 Custer .. . 27,300 16,800 .34,450 46,000 29,000 20,000 35,000 40,900 789 934 2,383 1,645 3,346 367 6,464 69 2.30 10.04 3.73 2.70 1.79 2.17 1.28 3.28 Day Dewey Garfield . 3 22,076 3 17 273 Grant Greer 15,300 20,438 3 22, 530 Kay 10,673 20,535 (?) 3 27,007 29,321 3 14,016 28,749 3 12,366 23,647 67,000 165,000 70, 500 137,600 31,800 78,000 51,500 37,650 77,369 47,200 2.5,000 4,071 1,908 1,820 3,811 1,736 5,110 6,547 768 8,169 1,.531 3,891 2.55 5.59 5.89 5.28 2.48 3.12 1.70 6.42 4.63 1.51 9.25 Logan Noble . . 5,012 Oklahoma 3 26,412 3 6, 190 1,676 1,188 314 7,132 47,990 3 15,001 3 34, 976 3 7,469 1 OREGON. The state $2,408,517 85,000 860,7.52 82,342,765 $15, 148 82, 393, 369 .$905,711 8211,767 .55.53 $2.89 $1.21 432, 702 Baker 137, 465 26,860 34,000 31,778 5,880 37,532 4,100 3,749 36,464 27, 102 6.72 6.51 0.40 6.60 2.21 12.56 9.49 9.83 30.93 0.88 6.13 10.62 16.77 20.32 3.10 2.23 3.17 1.13 4.23 1.26 2.19 3.07 5.87 """i.'so' 1.47 0.39 1.35 j ""4."78 ' 0.41 17,363 3 6, 706 19,658 137,978 86, 699 2, .554 68,965 8,763 \ 23,865 143,411 31,474 183,980 2,298 86, 744 85,452 71,717 19,658 137,978 86, 699 2,554 68,965 8,763 23,865 143,411 31,474 183,986 2,208 86, 744 85,452 71,717 19, 658 137, 978 86,699 2,554 68,965 8,763 23,865 143,411 31,474 183,986 2,298 86, 744 85,462 71,717 13,934 10,612 801 6,518 20,544 13,315 6,447 10,614 Crook 3 3,964 5,775 3,894 1,900 15, 105 Gilliam 33,201 3 5,948 74, 119 34,928 95,802 15,000 40,000 15,513 14.59 13.65 8.36 3.08 10.37 3.61 ■■■i.23' 1.54 2,606 14,146 10,056 3,826 8,045 Klamath 4,276 1 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 2 Including all Hhort-tc-rm loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax Warrants, tax certificates, temporary- loans. PtC- a Population is that reported at the I^'di'ml census of 1900. ■" Organized since 1900. & No'ostimatrj. PUBLIC INDEBTEDNESS. 431 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGET?IER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. OREGON— Continued. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKIN IS.SO 8395 G FUND I' 1»02 $15. 76 4.47 13.99 ASSETS. ■r capita !8i)0 1880 Total. Funded .1 Unfunded or floating. Outstand- ing war- rants. li)OL> 845,604 91,. 546 50, 004 Total. IS80 S23, 104 Estimated COUNTY. Revenue 2 and spe- cial assess- ment loans, and judg- ments. population,. June 1, 1902. S60, 752 91,546 50, 004 S60, 752 $15,148 $8.87 $0.14 2,89.5- 191,546 60,004 20,486 Lincoln ^ <3,.575 i6,666 1.26 0.79 "'6.'87' 19,071 50,600 50,600 50, 600 38,082 11.19 14.64 4,623- 11,561 28, 669 9,831 622, 464 90,014 649 43,672 141,566 217,257 31,843 99,896 3,268 40, 615 976 9,831 522, 464 90, 014 649 38, 672 141,566 217,257 31,843 99,896 3,268 40,616 976 9,831 522,464 90,014 649 43,672 141,666 217,257 31,843 99, 896 3,268 40, 615 976 6,285 2.37 4.80 8.71 0.19 9.77 7.46 13.52 5.76 7.13 0.22 16.63 0.07 1.49 1.94 4,141 Multnomah 22,000 108,823 Polk 10,337 < 3, 477 Tillamook $5,000 14,881 41,. 300 56,. 594 5,581 101,821 2,800 15,090 26,026 11,264 3,600 6.08 3.09 4.70 1.52 11.09 2.89 1.57 3.91 1.01 0.61 1 4, 471 Umatilla 18,983 Union t 16, 070- < 5,538- Wasco 14,003 14,967 < 2, 44a Yamhill 25, 127 5,000 2.35 0.63 13, 966. PENNSYLVAlSriA. The state . . . . . $11,545,562 $10,916,405 $520,840 $109,317 $369,215 $11,176,347 $7,841,484 $9,781,384 $1.72 $1.49 $2.28 6,610,915 7,000 3,664,038 89,963 99,500 36,000 166,265 74,000 119,676 7,000 7,000 3,618,921 89,963 99,600 36,000 159, 123 74,000 110,909 10, 000 4,078,013 78, 150 26,000 40,000 102, 023 28, 225 0.20 4.29 1.07 1.72 0.91 0.97 0.84 1.87 ""2."64' 0.19 3,85 2.18 "■"6." 52" """6."85" 4.06 4.82 0.03 ""'4."74" 2.99 0.02 0.30 7.39 1.67 0.52 1.04 0.74 0.40 """6." 42' 0.27 0.60 2.76 0.46 0.07 0.91 0.77 2.18 4.97 '""2." 09" 0.64 2.06 6.02 1.35 "is." 60" 3.44 2.82 0.72 1.47 2.35 0.68 0.66 1 34, 698 3,662,376 89,963 70, 000 36,000 85,000 74,000 100,000 1,662 146, 117 4,839,254 163,828 111,700 25, 000 180, 000 124,000 40,000 45,000 2," 684' 10,400 93,564 418,020 40,000 57,000 93,700 41,135 294,000 14, 224 283,278 473,200 45, 000 9,114 i6,"666' 10, 000 38,290 . 50,000 84,000 .54,012 30,000 368,972 35,249 75, 176 73,349 102, 100 819,679 63,711 Armstrong 29,600 57, 704 39, 632 Berks 76,000 6,265 7,142 164,07' Blair 87, 945 14,000 6,676 8,767 59, 437 71 , 306 Bucks ... . 30,000 15, 000 40,000 20,000 17,760 3,200 81,300 28,500 151,800 142,. 500 "136,246" 25,600 200, 000 449, 341 30,000 Butler 126,500 21,657 36,000 99,500 126,500 9,625 116,876 21,657 26,983 99,600 57,286 112,529 Cambria 11,000 10,657 i ""6.' .52' 0.33 2.47 1 5.01 0.99 1.31 3.57 1.27 4.29 0.31 ! 3.72 8.43 3.52 1 0.12 ; "'2.'28' 0.20 j 1.13 1.23 3.01 2.96 0.34 \ 2.65 1.06 1.95 1.11 0.77 36,000 99,600 9,017 7,010 45,688 42,818 96,959 33, 779 Chester 50,460 50, 460 60,460 Clearfield 70,500 119,000 195,244 1,987 70,500 119,000 194, 100 70, .500 119,000 195,244 1,987 82, 824 Clinton .... 29,299 40,508- 63,307 50,958 1,144 1,987 569, 173 295,526 624 493,500 295, 000 56,000 10, 673 526 624 5.59, 173 295,. 526 624 Delaware 98 778 Elk 35 035 Erie 100, 963 Fayette 122,729 50, 000 10,000 1,200 19, 702 126,289 33,900 107, 636 94, .551 535,503 722,700 122, 600 50, 000 129 122, 729 .50,000 10,000 1,200 19,702 126,289 33,900 107,636 94,551 535,. 503 097, 700 326, .500 15,000 7,500 5,. 500 10,740 143,751 63,6.50 32,000 16,5.55 222, .350 160,250 1.05 4.33 0.18 0.12 0.70 3.07 0.80 1.73 5 93 2.62 4.33 4.08 1.77 0.15 0.54 0.37 4.02 1.51 0.73 0.93 1.56 1.07 116,494 10,000 1,200 17,000 3,250 Fulton 9,882 28,161 2,702 539 122,600 33,900 107,000 94, 470 440,000 722, 700 34, 430 42,632 636 81 303 Juniata 15,934 204 179 96, 200 25,000 161 271 60, 948 54, 967 97,345 268,306 38, 250 2,691 88,680 33,250 5,000 563 38,250 111 39,543 44, 408 0.70 (=) 0.15 0.92 Lehigh 2,128 1,180 2,. 580 49, 137 Luzerne 87,600 1 Including special debt obligations to public trust funds, and aU long-term loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, loans, etc. 3 Organized since 1890. * Population is that reported at the Federal census of 1900. 6 Less than ^ cent. tax "warrants, tax certificates, temporary 432 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. PENN.SYLVAXIA— Continued. Lycoming. McKean. .. Mercer Mifflin Monroe Montgomery Montour Northampton Northumberland - Perry Philadelphia ^ Pike Potter Schuylkill .Snyder ■Somerset Sullivan Susquehanna . Tioga Union Venango Warren Washington. Wayne Westmoreland. Wyoming York INDEBTEDNESS, 1902. Total. $426,323 3,024 55,631 71, 200 130, 000 14,088 100, 000 305,200 161,536 4 107, 631 472,566 25,000 61,744 13,500 79, 004 26,844 44,002 112, 760 759,000 14,950 73 45,440 729,608 Funded. 1 S425,500 55, 000 71,200 75,000 14,000 100,000 230,200 161,536 73,600 471,900 26,000 38,000 13,500 79,000 25,000 10,000 '112,750 7.59, 000 30,000 729,500 Unfunded or flot^ting. Revenue 2 and spe- cial assess- ment loans, and judg- ments. SI, 603 56,000 "75,066' Outstand- ing war- S823 1,.521 631 11,353 i 22,778 I 666 7,320 16,424 1,000 30,000 I 844 4,002 14,950 i' 73 15,439 108 Sinking fund assets, 1902. S7, 029 39, 704 28,729 1,920 2,410 33,038 INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. 1902 1426,323 3,024 65, 631 71,200 ■122,971 14,088 60, 296 305,200 161,636 4 107,631 443,837 25,000 61,744 13,500 77, 084 26,844 44,002 112,750 759,000 14,950 73 43,030 696,570 1890 S49, 956 107,500 58,530 77,000 50, 000 "66,'266 28,000 226,643 26,250 8,000 10,667 76, 131 15, 000 43,250 98,500 1880 ' 1902 890,950 8,457 85,000 33,000 124,000 12,000 $5.56 117,800 63,417 0.06 2.34 3.33 0.87 0.91 0.59 3.24 6.15 17,500 ! (<) 17,000 1 3.34 254,900 2.61 I 1.45 7,100 2,467 7,641 177,500 95,000 0,000 252,404 5.05 0.34 1.59 1.63 0.88 2.87 7,87 0.60 (<) 2.47 6.81 1890 1880 5.38 2.91 0.62 0.59 '2.'62 1.23 1.47 1.49 0.21 0.92 1.39 0.87 $2.14 0.15 4.34 1.64 1.29 0.78 2.22 2.30 1.81 1.23 1.96 0.21 0.31 0.17 4.06 3.40 2.39 "2.' 87 Estimated population, June 1, 1902. 76,679 62,239 57,716 23,792 21,371 142, 137 15,502 102,781 94, 153 26,261 1,343,043 8,636 32, 189 176,679 17,234 61,889 12,236 40,033 48,440 17,546 60,250 39,218 96,387 30,003 169,647 17,404 119,797 RHODE ISLAND. [The counties have not the power to incur debt.] .SOXTTII CAROLINA. The state , $1,993,434 SI, 601,. 590 $474,194 $17,650 8104,126 $1,889, .308 $1,062,750 $1,673,759 $1.37 $0.92 SI. 58 1,378,160 Abbeville 34,191 34, 191 34,191 4,000 11,000 1.02 0.10 0.39 5 33, 400 Anderson 33,92s 8,313 6,400 18,600 33,928 8,313 6,400 33,928 8,313 5,400 '1,960 0.58 0.45 0.15 58,134 18,458 35,980 35,771 6 30,454 5 88,006 5 21 369 1,900 8,800 8,000 60,000 20,000 30,018 0.04 0.26 0.14 1.00 0.50 0.99 '"i.'si" 18, .500 20, 460 831,395 51,448 75,000 i 67,000 8 31,395 8 3i,395 40,587 75,000 66,141 186,297 8 0.36 1.90 2.59 3.18 Cherokee ^ 51,448 75,000 67,000 10,861 90,000 3,800 1,150 63,000 i45,666 8,482 3.38 0.21 0.05 1.66 6.00 0.62 '""6.' 35" 29,008 20,787 29 174 Chesterfield 859 Clarendon Colleton : 77,6.50 60,000 17,650 77,6.50 2.32 = 33,462 30,697 =16,294 5 25,478 29,691 29,044 23,244 66,326 5 28 343 12,000 1 37,300 44,960 1 8,400 32,800 34,000 4,500 10,900 8,400 11,000 26,300 44,960 8,400 L61 1.76 0.28 Edgefield Fairfield 20,000 0.44 Georgetown 1 ("1 - ! 228,800 ' 53,714 4,3.30 228,800 53,714 4,330 8,666 187,487 4.14 1.90 0.18 0.41 6.00 179,. 500 49, 300 .53,714 4, 3.30 Greenwood ^ Hampton Horry 3,000 i,266 0.15 0.06 24 376 24 186 8 100 000 8 106,066 165,200 149, ,500 8 100,000 150,890 183, .560 100,000 94,600 149,500 24,136 98,. 500 8 4.18 6.03 4. 7(i 4.47 4. ,50 4.73 1.12 5. S3 23^917 25,021 38,636 20 484 Lancaster 170,460 isft snn 5,260 39,. 300 19,. 570 5,2.50 Lee "> Lexington Marion 1 36,100 .36,100 36, 100 9,676 8,000 1.2,s '6.'i6' 0.49 0.23 28,280 36,223 3,000 1 Including .speeial debt obligations to public trust fund.s, and all long-term loans e-xcept special assessment loans. 2 Including all short-term loans in anticipation ol taxc.-j. commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 3 rii.icr cil V giivfriiiiir,!!! < Lrs.s Uuiiri cent. 1 l'ni>iJbit]fin i.s tlliil rcpurtcl at the j'r.l,,|-il r,.,tisils of 1900. » Organized siiiee ls:i(l. ' JOxee.ss of Hinlcing fund .issels over ilcltt 8 I);, (a are for the fiscal vea r 1901. .Mo rer'orl for KI02; no del.l in 1901. 10 Organized since 1900. public; indebtedness. 433 Table 80.— INDEBTEDNKSS AND SINKING FUND ASSETS OF COUNTIES JX 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTKDNESS LESS SINKING FUND ASSETS IN 1902, LSOd, AND 1880, BY COUNTIES— Con tin uod. Marlboro Newberry Oconee OrangetjLirg... Pickens Richland Saluda * Spartanburg. . Sumter Union Williamsburg. Yorl<: 874,600 ■iii,404 13,500 L'4,000 51,0110 l.liOU 200,450 IN, 454 10,H,''37 I.NDEBTEDNESS, 1002. SOUTH CAHOIjIXA Conlii I Tolai. I Funded.' I'nfundccl or floating. Revenue ^ and spe- cial assess- ment loans, and JLidg- ]nenls. 15,000 92,242 130,400 .S(.,soo 2i;,404 ]3,.:,oo 24,000 2,S,000 l,liO() , 3,454 10,095 9,000 Outstand- ing wai'- rants. Sinlving fund assets, 1002. (■■>) r-\I>EBTEDNEa.S LE.S.S ^^I^KI.^■G FUND ASSETS. 18,454 78,. 545 Total. 3,000 139,200 ,,_ ! S4,.500 33,487 ),,500 :32,907 101,970 37,811 S74 flOC 1 20,404 13,500 24,000 44,*lCiO 841,000 1,000 200,4.50 2.53,000 297,000 .34,000 1.53,880 10,. 508 87,000 Per eapilii 1902 ! 1S»0 IHKO S2. 41 1.07 0.22 1.20 0.94 0.08 .3.97 0.51 3.08 $2. 50 0.07 .5.49 1.02 Estimated population, June 1, 1902. so. 22 1. 2li 0.09 0.79 7.09 i 1.32 7. .35 0,92 II. 39 0. (iX 2 83 2H 41.7 30 93.2 24 1.24 1.1 717 19,973 47 343 18,960 05 .500 35,987 25 •lOJ 32 467 41 084 SOlrll DAKOTA. Aurora Beadle Bonhomme, Brookings.. Brown Brule Buffalo Butte Campbell Charles Mix . Clark Clay Codington... Custer Davison Day Deuel Douglas Edmunds... Fall River.. Faulk... ■Grant... Gregory. Hamlin. . Hand Hanson Hughes Hutchinson. Hyde Jerauld Kingsbury. Lake Lawrence . . Lincoln Lyman McCook McPherson Marshall. . . Meade Miner Minnehaha. . Moody Pennington. Potter Roberts Sanliorn. Spink.... ■Stanley.. Sully ^Mrner Union Walworth., Yankton... 35 210 .393 1 628 039 ' 048 ; 000 37,000 1 1 , 600 2,000 21,700 28,500 30,000 194,3.50 13,500 891 .35,000 194,239 48,000 05,000 6,500 19,000 7,000 40,000 16.000 94,000 Sol, 271 5678,791 S148,25C S2, 742,807 82,441,334 8843,094 -50.4 3,230 157 1,028 :«,439 6,000 1,048 5,354 1,227 37,745 20,229 .521 3,. 393 33,274 48,812 7,048 65,000 300 392 9,202 470 14,029 4,071 5,443 1 13,811 :. 15,898 9,014 59,611 48,729 521 25 1 15,285 210,398 48,394 .55,798 0,390 19,392 5,046 181,2.52 10,. 557 80, ISO 14,029 4,071 .30,000 167,000 5,791 2,028 24,209 192,, 322 16 25,740 25,000 442,125 ' 441,1.50 16 740 975 13,084 891 16 25,740 433,285 55,898 20,119 , .898 119 11,169 55,.S9S 8,9.50 54, .500 270,4.30 170 .54,. 500 75,700 81,482 80,000 5,385 : 175,922 "i67,'656' 15,936 291 103,330 406 485 13,809 270,190 46,000 72,000 170 ,4S2 6,024 4,921 ■18,476. 265,. 509 170 40,017 5,. 385 175,922 291 39,830 1,704 2,. 300 105,081 15,936 '1,413 101,030 10,000 267,100 3,809 3,090 13,809 269,182 .50,000 39,201 3,. 500 0.80 3. 75 4. 57 0. 54 3. 09 900 I 2.98 4,090 1 13.72 26,162 17. .81. 35,000 90,077 63,423 25,926 ;. 13,0,86 I 19,000 :. 30,0(i0 . 22,000 . 31,233 . 97,908 13,000 30,705 673,4,85 20,000 7,."iOI) 1 1 , 500 1,58,728 13,000 114,420 100 142,6,55 21,005 418 2,000 10,428 4,000 2,209 10.71 0.05 0.03 0.02 1..56 77.39 5.68 4.34 0.91 3.59 1.00 47.54 1,742 1,700 457,000 21,914 7.11 5 22 3.04 7.17 0..37 0.70 3.78 4.72 1. 2.5.23 '. 4.94 2.79 . 2. 84 2,. 500 8.62 3, 39 2,160 , 0.64 4.97 18.42 11.64 2. 8:i 2.86 4. 13 6. 83 4.91 7.69 14.37 17,302 2,072 4.62 59, 100 51.01 2,900 6,183 22,000 8.06 16,648 1 0.29 2.73 22.61 0.61 4.05 11.72 0.28 11. .83 4. 62 l.,52 4.09 57. 70 18.80 1.01 7. .57 52. 01 0.03 3.10 1.26 2.53 34.21 2. 52 0.08 0.93 10.48 .3.18 0,96 5,6.50 1..58 5,100 0.03 25,4.50 .30.35 1. 59 i.ii 1..58 0.64 34. 60 3.72 5 23 0. ()8 0. 02 1. 30 21.81 ! 11.34 30,695 . 10,000 ,. 1 8.15 3.30 15. 37 3.47 54, 23 5.30 2.88 6.73 4.64 31.99 29, ,566 52,299 10 000 3,900 20,817 0.03 0.04 3.54 20.96 0.73 3.06 334,114 224,2.50 2(; 73 423,016 4,231 8,874 10,682 13,144 16,289 5,336 657 3,333 4,.55i 9,. 584 7,646 9,183 9,781 2,796 8,513 12,867 5 066 3,813 3,713 9,302 4,135 6,352 4,743 5,235 3,770 12,031 1,024 3,108 10,399 9,438 19,162 12,, 394 2,973 8,828 6,08N 6,406 5,105 k.027 25,26.9 8,, 5.53 5,797 2,984 12,892 4,8.32 10,226 1,863 1,621 13,464 11,177 3,905 12,840 'Including special debt obligations to public trust funds, and all long-term loans except speci'al assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 3 Not reported. ■* Organized since 1890. ^ Population is that reported at the Federal census of 1900. 6 Less than 1 cent. 7 Excess of sinking fund assets over debt. 932- -OV -28 434 WEALTH, DEBT, AND TAXATION. Table SO.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS liS 1902, 1890, AND 1880, BY COUNTIES— Continued. TENNESSEE. 1 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates temporary loans, etc. 3 Less than 1 cent. PUBLIC INDEBTEDNESS. 435 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. TEN NISSSEE— Continued . INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESa LESS SINKING FUND ASSETS Total. Funded.! Unfunded or floating. Total. Per capita. Estimated COUNTY. Revenue 2 and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. 1902 1890 1880 1902 1890 1880 .June 1, 1902. Polk 310,488 13,095 18,214 171,403 3,162 3,249 3,556 101 72,591 361,783 2,000 1,010 S2,000 38,488 1,251 4,825 48,470 3,162 249 3,556 101 1,634 7,783 310,488 13,095 18,214 171,403 3,162 3,249 3,556 101 72,591 327,000 2,000 1,010 30.88 0.75 1.24 7.20 0.12 0.10 0.31 0.03 3.20 2.02 0.10 0.06 11,967 Sll,844 13, 389 10,933 $5,000 1666 381 30.37 30.08 0.05 17,532 Rhea 14,652 112,000 23,802 18,000 0.95 26,019 3,000 .33,233 Scott 11,333 3,386 Sevier .56,666 354,000 20,057 1,072 615,628 ■■"2.'42' 0.07 7.&5 22,673 Shelby S34,783 272,800 161,720 2,000 10 19, 1.50 1,666 1,500 16,000 300,000 6. i2 0.82 12.70 "6.' 97' 0.11 0.90 0.68 15,830 25,747 Sumner 256 7,812 3 256 24,560 7,097 225 70,991 166 3,339 3,875 1,397 925 4,595 1,058 36,000 157,000 126,600 3,654 2,500 4,923 800 0.81 1.18 0.04 5.39 0.05 0.20 0.17 0.11 0.03 0.32 0.04 1..33 6.63 .5.21 0.62 0.54 0.43 0.28 26,562 32,372 7,097 225 70,991 166 3,339 3,875 1,397 925 4,595 1,0.58 36,000 27,262 5, 110 30,273 Trousdale 7,097 6,428 416 9,262 2,000 6,034 225 4,467 166 3,339 3,875 1,397 925 4,595 1,0.58 6,097 50,000 16,524 13,182 3,178 16,810 Washington 225 3,666" 0.01 "'6."27'| 23,0.54 13,250 Weaklej' 33,264 White 3,500 1,000 101,600 3,000 12,000 259,700 0.28 0.04 3.74 0.27 0.42 9.03 14,519 26,451 Wilson . 36,000 27,064 TEXAS. The state $12,684,766 .311,793,387 .343,577 $847,802 $1,191,470 $11,493,296 36,891,714 82,499,287 .33. 58 .33.08 31.57 3,211,346 Anderson . . . 12,000 45,201 46,321 23,605 14,250 '' 27,500 ......... 16,980 17,196 73,9.50 37,419 12,000 40,000 34,099 23, 126 14,260 27,500 16,980 4,615 73,950 37,128 41,160 . 1,233 86 729 4,890 10,767 46,115 45, .592 18,715 14,250 22, 461 13,536 17,001 69,793 37,419 37, 368 98,351 1,047,260 14,668 19,236 16,260 40,582 141,091 57,066 80,030 90,600 2,275 21,218 100,000 2,8.50 1,600 0.37 3.02 26.91 7.23 11.34 3.09 0.64 3.01 2.49 11.90 4.39 2.06 14.26 3.11 21.71 0.90 1 45 4.33 0.S6 11.63 .5.75 0.54 1.51 29,433 Angelina 5,201 12 222 '479 14,917 1,694 2,590 Armstrong 1,257 5,039 3,444 195 4,157 11,000 12,000 4,322 53,000 .57,000 6,388 146,879 370,343 23,030 1.70 0.67 1.14 2.56 21.97 1.72 4.40 7.52 4.95 ""6." 29' 1.51 0.09 '""9." 8,5" 0.14 7,279 Austin 4,200 3,252 21,240 12,581 5,640 Bastrop Baylor 28, 067 291 3,144 Bee 41,160 116,460 1,122,802 17,200 23,014 18,000 51,464 182,226 69,000 88,600 3,792 18, 109 76,542 2,532 3,779 1,740 10,882 41,136 11,934 8,570 200 8,520 47,967 73,454 4,713 886 Bell 116 460 Bexar 1,044,. 500 17,200 23,014 18,000 51,464 163,288 69,000 88,600 78,302 300,000 500 Bosque 48,000 4,618 3. 37 0.41 18,024 27,968 15,533 19,301 18,938 64,000 28,327 38, 601 69,000 5,000 9.08 2.96 30. 55 .5.66 1.70 54. 37 7.06 0.37 2 620 Briscoe '1,253 47,578 19,400 20,030 74,713 35,500 33, 460 74, 347 47,578 19 400 3,442 6,602 2,991 11,989 1,517 11,524 5,065 570 4,341 1,926 384 1,860 4,597 487 44, 136 12,798 17,039 62, 724 33,983 21,936 69,282 5,430 10,6.59 11,089 6,616 6,166 12,403 52,913 26,000 31,597 21,666 5,9.50 19,000 64,514 38,. 500 9,000 26,834 7,365 8,000 51,656 11,000 10,000 5,000 ■ 2.61 0.66 1.63 2.73 12. 54 2.33 4.22 0.56 21.71 0.48 )3.84 1.92 0.48 22.71 2.71 8. .53 1.99 0.11 13.48 6.65 2.96 0.84 1.70 9.04 1.47 3.58 1.66 28.09 0.22 '""6." 1.5" 0.73 0.31 2.28 2.69 ■ 2.19 0.41 16 939 1,400 5,000 3,661 3.967 9,300 32,750 19 441 Burnet Caldwell 171990 67 392 1,880 160 7,321 10,484 22 965 35,. 500 33, 460 t 34,000 6,000 15,000 13,000 7,000 5,665 17,000 .53,400 2,711 9 430 40,347 16,429 Camp 6,000 15,000 13,014 1 7,000 1 8,026 17,000 53,400 26,000 40,000 31,000 5,950 19.000 9,650 491 Cass 14 6,900 22,899 478 2,361 14,9.5.5 30,000 20,615 39,600 9,000 40, 133 56, 400 4,000 6.67 1.31 17. 64 5.26 4.37 6.57 1.54 1.83 1.29 "'i.'go' 2.41 3,208 25 ,590 2 330 Clay 6,500 9 577 Coke 37,500 31,000 1 2.500 8.403 9:334 3,704 6,855 62, .500 10, 871 52, 757 Collin 5,950 Collingsworth i9,666 1,409 ^Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. _ 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 3 Excess of sinking fund assets over debt. ^ Population is that reported at the Federal census of 1900 436 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOT.\L AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. TEXAS— Continued. Irion ■ - 1'0..500 20,600 4,164, IB.aati (j,5ll0 19. 3B 7.47 844 Jacli 19.000 1, 19,000 19.000 42, .321 7,72,i 1, N4 4,37 1,17 10,320 Jaclcson 45 920 11 4,5 926 2, 635 43,291, 32, 864, 300 C, ,50 10.02 0.11 6,650 Jaspor 15,447 15,447' 3,058, 12,389. 32,866, 7,39li 1. IK; 5,88 1,28 7,448 I Including ,fpecial ilel.f nbligations to public trust funds, and all long-term loans except special assessment loans, 'Including all siiort-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, ta.x warrants, tax certincates, temporary loans, etc. ^Organized since 1890 * Population is tliat reported at the Fi'dcral census of 1900. PUBLIC INDEBTEDNESS. 437 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOT.AL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND ISSO, BY COUNTIES— Continued. TEXAS— Con tinueO. INDEBTEDNESS, 1902. Sinking fund assets, 1002. $1,901 26,071 9,229 2,140 5,846 I.NI 1902 S'26,099 246,329 50, 037 34, 000 68,. 554 37, 126 KBTEDNESS Total. 1890 $7,823 6,823 28, 000 47, 776 5, 765 79,000 10,000 LESS SINKI> G FUND I 1902 $23. 68 1.5.48 1.39 4 11 7. 08 1.04 "si." 08" 3.84 6.10 45. 92 ASSET.y -•er capit 1890 85. 61 1.16 1.25 12. 58 1..59 3. 66 2.61 a. ;[ 1880 ""si." 43' Total.. S2,S,000 272, 400 69, 266 36, 140 •4,400 37, 126 Funded.' *28. 000 272, 400 55.000 36.140 74. 400 7,000 Unfunded Dr floating. Outstand- ing war- rants. 1880 COUNTY. Revenue n and spe- cial assess- ment loans, and judg- ments. JclT Davis S5,"666' S4,'aifi "'6.' 64' """i."88" 2,081 -- 30, 126 5, 187 34, 000 20,7.50 19,052 25,442 34, 000 20, 750 19,052 22,000 1,842 1,241 3,460 32, i.58 19, 509 15,592 25, 442 25, 500 24, 287 7,300 3,000 .5.71 10.83 3.37 2.23 King 3,442 3,500 0.78 """i.".53. 0.97 """6." 28" 1.02 "6." 40' 12.82 """3.' 57" 0.69 19.48 '"'i.'77' 1.02 1.50 1.00 1.81 1.00 ■■"6." 46" ,56,000 134,000 40, 000 46,925 104,423 36,437 28, 195 4.5, 419 00,783 56,000 134,000 40,000 46, 925 99, 100 36,000 27,500 35.757 60,7.56 9,945 24, 672 6,9,33 3,162 6,942 4,094 2,061 3,443 1.473 ■ 46,055 i 109,428 1 34,067 43, 763 97,481 32,343 26, 134 41,976 59,310 28,000 38,291 27,000 41,000 47, 190 6,600 28,000 12,879 20,255 8,200 11,950 10, 540 19. S3 2.15 3.86 18.74 3.32 2.14 1.38 4.73 1.71 24. 69 1.03 3. 66 19.17 2.16 0..54 2.02 3.04 0.93 12.97 .5.82 1..56 3.11 2.44 3.37 0.23 19.52 100. 83 "i'.K 4.19 0.07 12.43 2.42 2.01 2.86 4.3.96 1.27 0.70 41,. 500 5,283 Lampasas 5,323 437 695 9,499 28 3, •■606 5, 100 Liberty S163 14,000 ■171,624 13,000 44,000 382,650 3,500 21,000 215,000 20,500 4,000 62, 795 27, 498 23.000 11,000 14,000 ■171,624 13,000 44,000 380,000 3,, 500 21,000 215,000 20,500 4,000 62,795 18, 902 23.000 11,000 3,282 1914 1 i6,7i8 1 < 70, 710 13,000 ! 41,360 315,014 ' 2,911 18, 409 212, 103 18,215 3,721 52,. 539 22.6,5X 22,r,47 10, 730 4.64 ■1 9. 55 37. Ii8 10.07 4.93 2.85 1.70 19.76 52. 64 0.66 8.06 5.47 2.76 4.94 , 2,000 2,040 67,636 689 2,. 591 2,897 2,286 279 10,256 4,840 353 270 10,000 95,837 3,500 2,000 212,000 26, 619 19, 650 1.250 1,400 McMullen 2,600 3,700 214,000 ""■'"" "4,' 766' 4,000 4,439 4,500 8," 596" 4.749 15,483 400 16, 100 2, ,500 49,906 15,717 90, 500 24, 000 8,200 Milam 160, isi 26, 169 09.. 500 1.56,372 25, 169 69, 500 3,809 17,962 1,6.52 7.733 142,229 23,517 6I.7117 3.34 2. S3 20. 49 "■"2"45" 26. 75 0.96 11.59 Mills . 20,400 10, 119 47,243 0, 007 8,867 17,249 8,111)0 4,813 34, 430 6,607 3,. 500 6,249 2, S13 44, 430 6, Ij07 8, 156 17, 160 5,367 11,000 711 89 2,000 7,000 13, 500 1,200 41, 180 2, .500 19,000 11,851 18,000 29,741 19,000 8,358 0.44 0.51 0.26 26.18 12. 63 70.37 2.48 2.16 2.08 O..SS 6.30 '"i."6i" ■'"i."3i" """i.'.53' 1.75 " "o.'is" 3,521 31,673 2,000 37,667 3,228 10.000 68,270 33,960 .39.441 18,212 3,521 3,52i 26,291 1,378 31,382 3,228 10, 000 64,945 30,872 :!8,863 18, 212 0.08 3. 37 0.49 2. SS 11.49 27.40 10. 59 2.36 1.70 0. 6,S 31,000 2,000 34, 156 673 5,.3,S2 622 6,2,S.5 4,401 16,65! 4,'.566" 10, 300 3,511 3,228 10,000 68, 270 .33,9.50 39,441 17,712 3.325 3,07S 57s Palo Pinto .500 808 Polk il,6fl6 .37.000 21,980 18,000 9,540 24,597 11,000 11,000 37,000 5,700 18, 000 8,500 24, .597 11,000 11,000 32,709 19,148 18, 000 9, 160 21,718 8,970 33, 5.38 104,870 16, 000 .5.46 8.04 2.91 16.09 0.29 11.04 6.21 39.50 61.76 4.09 "6." 80' 1.98 4,291 2,832 2,300 6,010 16,280 Randall Red River 1,040 380 2,879 2,0.30 75.000 42, 866 142 3,500 4," 062" 05,880 11,000 2;4i9" .3.60 34.37 0.11 10.74 0.68 20.63 0..59 """l."5.3" 6..58 i 73, 635 16,200 81,094 66. ioO 9,000 81.094 766" 7,4-75 6, 600 y.294 2.S11 64, Ml 13, 389 81,094 1,3,000 1.9S 1.4s 13. 94 Rockwall Runnels Rusk 7,666 n. .37 Estinialod population, June 1, 1902. 1,102 16,9)6 36, 121 7,705 9,689 4, 1,59 1,015 5,0,S4 554 2,181 3 2,322 60, 893 8,833 2,335 29,367 15, 123 18,918 8,876 34, 753 822 2,310 7,407 345 4,108 63,886 1,022 10,816 10, 732 346 6,651 6,519 4,140 8,193 2,171 1,883 42,644 8,323 3,015 26,988 18, 127 247 8,548 1,481 26,399 46, 774 7,808 2,819 10, 909 281 365 6,133 13,085 22, 820 26,651 2, 566 15,271 2,014 4,069 6,571 1,119 31,581 1,967 1,721 678 .32, 474 9,043 5,817 27,607 'Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, loans, etc. 1* Population is that reported at the Federal census of 1900. * Data are for the fiscal year 1901. temporary 438 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. TEXAS— Continued. — . INDEBTEDNESS, 1902. or floating. Sinking iund assets, 1902. 8169 2,751 1,067 3,967 5,064 1,549 6,333 311 874 17, 122 1,274 3,828 INDEBTEDNESS LESS SINKING FUND ASSETS Total. Funded.i Unfunded Total. Per capita. Estimated COUNTY. Revenue 2 and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. 1902 1890 1880 1902 1890 $1.17 0.83 1.36 1880 population, June 1, 1902. Sabine S6, 143 37, 683 21,444 36,323 30, 450 17,075 56,000 38,317 13,950 97,000 18,574 31,940 16,000 $3,280 14,500 17, 610 35,000 30,450 S2,863 23, 183 3,834 1,323 $5,974 34,932 20,387 32,356 26,396 (') 15,526 49, 667 38,006 13,076 79,878 17,300 28, 112 16,000 $5,814 5,522 10,000 $2, 119 11,100 1.757 $0.89 3.98 1.88 12.62 3.27 $0.61 2.18 0.28 6,680 8,784 10,861 2,584 San Jacinto San Patricio San. Saba 8,000 12, 820 1.20 2.41 7,756 587 Scurry 17,076 56,000 38,317 13,950 97,000 15,264 15, 260 16,000 i7,366 64,466 38,317 66 139,300 4,000 23, 334 32,408 3.30 19.47 1.75 110. 81 2.04 4.92 2.42 2.36 12.23 32.04 2.67 1.91 4.92 1.17 2.17 6.68 "'2.'3i' 0.12 8.10 "'6.'i6' 0.82 4,706 2,651 21,670 118 Shackelford 4,700 1,100 Shelby Sherman . . Smith 177,000 39,180 Somervell.. 3,310 16,690 3,514 11,613 6,774 s 1, 127 Starr 800 3,877 Sterling^. 55,595 34,000 41,720 34,000 13,875 925 2,218 64, 670 31,782 18,000 22.64 16.37 17.68 2,415 1,941 1,453 Swisher Tarrant 456,334 48,000 35,321 29,000 50,000 181, 400 7,366 31,113 23, 600 40,564 24,000 82,000 135,322 35, 1.56 88,852 16, .312 5,217 48,979 88,450 23,793 46,510 95,500 45,200 17, 980 96,780 16, 865 •29,000 26,623 2,979 456,000 48,000 34,000 29,000 60,000 181,000 7,192 14,000 23,600 40,500 24,000 82,000 134, 750 26,000 66,950 16,312 334 37,519 1,272 3,776 6,313 418, 815 46, 728 31,546 22, 687 50,000 170,886 2,236 30,967 13,172 29,951 20,561 81,619 118, 439 30,709 74,841 13,727 5,217 34, 227 82, 781 21,423 45,510 90, 153 40,440 13,397 94, 120 16,866 ' 29, 000 26,623 2,616 131,865 63,000 10,000 6,661 84,418 161,000 15,938 10,500 34, 140 17,000 10.000 7.67 4.17 16.43 1.73 7.35 3.45 0.19 2. .56 0.78 6.22 3.58 2.99 8.08 1.87 5.02 7.96 0.16 1.51 4.40 35.24 7.58 16.41 1.00 0.92 3.40 0. 75 « 4. 24 5. :!2 3. .-..S 3.21 9.06 11.09 0.81 16.39 4.43 2.08 0.97 2.69 "'i7.'53' 0.49 1.92 3.64 0.79 0.69 6.76 "2.' 16' 0.83 4.77 0.24 0.86 '2.' 26' '"'6.' 54' "2.' 53' 0.68 54, 622 11,207 Taylor Throckmorton 1,321 1,920 13,112 5 6,804 Titus 12,600 3,004 129,000 1,200 5.000 5,' 666' 6,' 806' Travis 400 164 17, 113 10,514 6,120 146 10,328 10,613 3,449 381 16,883 4,447 14,011 2,585 49, 698 Trinity Tyler 11,642 12, 103 Upshur 16,980 64 4,815 50, 367 8,000 16,809 46,813 8,648 6,741 Van Zandt 27,333 14, 666 Victoria 572 Walker 9,156 21,902 36. 468 6,163 16, 401 WaUer 14,918 Ward 1 725 "Washington Webb 5,217 16,005 9,052 31,974 71,763 26,000 66,329 95,088 .30,405 40, 526 61,250 14,000 16,288 15,000 12,000 12.432 2,000 3,000 23,500 0.31 2.15 9.46 33. 42 13. 73 13.41 1.17 4.37 2.54 1.00 .3.23 4.21 10.94 0.45 0.38 0.66 46.00 '6.' 84" 0.24 0.74 0.96 33,685 32,974 86,9.50 23, 793 45, 510 95,500 45,000 17,980 96, 780 14,762 5,669 2,370 ' 22, 705 "Wharton SI, 600 18,814 Wheeler 608 Wichita 6,002 Wilbarger _ ' 5,347 4,760 4,583 ! 2,660 5,493 200 40, 604 6,000 2,692 3, .500 3, 500 14, 623 27,712 Wood 16,865 22, 472 Young Zapata Zavalla « 29, 666 24,500 2,960 6,838 2,123. 19 6,000 363 730 The state. - Beaver. . . Boxeldei- Cache Carbon * . Davis Emery. . Garfield. Grand... Iron Juab Kane. . - . Millard. . Morgan . Piute... 4 .371 3,023 10 2S,S J. 243 614 5.416 45,000 3, .300 3, 845 4,500 2,000 4 371 886 494 1,451 10 288 1,243 614 916 $2,920 S838, 560 4 371 45, 783 3. 794 3, 023 10 288 1,243 614 5,416 $49,859 S2. S9 5,500 3,947 2,300 0.04 2.46 0.68 0.03 0.69 0.10 2. ,58 1.845 1.367 •2A7X I 3, .500 2fl."> Eich 1 Including special debt obligations to public trust funds, and all long-term loans except special as.sessment loans. nncluding all short-term loans in anticipation of taxe.'i, commonly designated as revenue bonds, revenue loans, tux wa loans, etc. 3 Not reported. ^ Organizcfl since 1890. ' Population is that reported at the i^odcral census of 1900. 6 Data arc for the fiscal yi'ar 1901. ^ Less than 1 cent. 1.65 0.52 0.16 0.36 0.01 "6.'6.V 2.29 , 0.23 289,943 3,667 10, 483 18,666 6,562 8,246 6,015 5 3, 400 1,271 3,718 10, 982 5 1,811 6. 008 2,099 2, 130 2,030 rrants, tax certificates, temporary PUBLIC INDEBTEDNESS. 439 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS US' 1902, 1890, AND 1880, BY COUNTIES— Continued. UTAH— Continuoil . INDEBTEDNESS, 1902. Sinking fund assets, 1902. IND EBTEDNESS LESS SINKIN G FUND ] ASSETS. Total. Funded. 1 8470,000 3,000 Unfunded Revenue 2 and spe- cial assess- ment loans, and judg- ments. or floating. Outstand- ing war- rants. $44,567 Total. » *er capit a. 1880 Estimated COUNTY. 1902 1890 1880 1902 1890 June 1, 1902. Salt Lake $514,567 3,000 2,375 12,726 400 4,763 20,655 26,559 744 $514,567 3,000 2,375 11,390 400 4,763 20,655 26,559 744 $6.31 2.60 0.14 1.28 0.04 0.59 2.87 0.78 0.15 81,579 1,155 Sanpete $2,293 695 82 31 400 37 1,658 26,559 744 $147 $119 $0.01 $0.01 16,981 i2,666 S1.:S36 8,901 i,'367' 229 4,720 "'b'.-si' 0.08 0.96 9,781 4,726 8,093 Uinta . . is, 997 7,198 Utah 34, 158 4,964 5,883 i.39 4,732 34 182,663 34 62, 663 34 182,549 0.02 7.09 l,9a5 "Weber . 120,000 114 30,000 3,892 1.32 0.32 25,743 VERMONT. The state $7,244 $2, 116 $5,129 $7,244 $.5, 108 $23,421 $0.02 $0.02 $0.07 345,885 282 1 4,145 282 3,645 202 282 4,145 202 341 2,000 1,963 1,000 2,000 3,565 0.01 0.19 0.01 0.02 0.10 0.08 0.04 0.09 0.15 21,838 500 21,957 202 24,571 40,443 504 366' 2,483 9,226 500 ■ o.oi' 0.05 ""'6.08' 0.31 0.31 0.12 7,764 Franklin 40 40 1 40 30,286 Grand Isle 4,586 120 120 120 12, 181 2,500 347 1,800 0.11 0.02 0.04 19, 261 288 206 1,711 288 206 96 288 206 1,711 0.01 0.05 22,008 43, 972 1,615 38,007 26, 682 Windham . 250 2.50 250 0.01 32, 329 1 VIRGINIA. $2,275,791 $2,206,345 $25,071 $44,. 375 $96,033 $2,179,758 $1,774,535 $1,283,674 $1.15 $1.07 $0.86 1,893,824 13,000 9,000 14,083 20,000 423 40,600 1,696 11,742 13,000 9,000 14,000 20,000 • 13,000 9,000 14,021 20,000 423 40,600 1,696 11,742 0.39 0.31 2.04 1.13 0.05 2.26 0.18 0.36 33, 627 28,811 6,864 24,000 0.74 83 62 25, 000 2.69 423 9,031 40,600 1,500 40,500 27,000 2.31 1.44 ii,'742' 196 9,676 32 837 2,000 0.44 5,797 30,183 5,671 17 623 Bedford 11,847 1,700 48,000 62,000 6,039 5,808 1,700 11,847 1,700 44, 973 62,000 0.39 0.31 2.55 3.37 7,000 67,143 17,500 1.36 4.52 1.01 """6.68" 0.27 48,566 62,000 3,027 90,000 4,476 18,411 Buckingham i,262 97,000 1,000 16, 600 1,262 97,000 1,262 97,000 1,000 16,500 0.08 4.51 0.06 0.77 15,442 97,000 2. .36 1,000 3.500 16,716 20,065 5,0.34 15 397 Carrol 1 12,000 Charlotte 12, 399 4,000 65, 835 12, 300 4,000 65,000 99 12, .399 4,000 65, 835 1,400 0.81 0.21 8.33 0.09 Olnrlcp 835 75,666 100,000 9.29 is. 62 7 ,S99 10, 370 40,000 10,050 40,000 320 10,370 40.000 0.73 4. .50 14 301 40,000 4 22 8 "^81 Elizabeth Citv 72,000 1,873 4,052 72,000 72,666 1.873 4,052 3,000 lo.onn 3. 58 0.19 21 0.19 0.94 20 118 1,873 4,052 2,. 300 0.14 18, 966 23 5.30 Floyd 881 881 881 0.06 " ".5."74" 2.28 16 .584 778 174.700 30,000 7,000 200,000 0. OS li. 99 1.68 0.65 7.97 8,958 26. 147 164, 795 .30,477 159,000 30,000 5,795 14.71)4 150, 031 30, 477 Frederick 477 J 13. 343 1 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 3 Organized since 1890- * Less than 1 cent. 440 WEALTH, DEBT, AND TAXATION. Tabi.i SO.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902. TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES-Continued. VIRGINIA— Continued. INDEBTEDN ESS, 1902. Unfunded Revenue 2 and spe- cial assess- ment loans, and judg- ments. or floating. Outstand- ing war- rants. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS, ^er capita. IS»0 1880 Total. Funded. 1 S13,000 1,400 Total, I 1H02 81.17 0.11 Estimated COUNTY. 1902 1890 1880 population, June 1, 1902. Giles S!3,000 1,400 ■513,000 1,400 11,133 .S2, 500 s6.2i ! 13,068 Goochland 9,431 Grayson 900 237 45, 533 129,000 900 15237' 900 237 45,533 129,000 0.05 0.04 4,52 3.42 17, 345 6,332 45,533 129,000 10,064 Halifax 156,000 S4, 000 4.50 SO. 12 37,750 17, 062 i 31,673 Henry Highland 130, 142 24,060 127,500 24,000 2, 642 00 130, 142 24,060 29,700 3,000 76,000 43, 400 6. 68 4 22 5. 55 0.27 4.75 8.40 19, 477 5,707 Isle of Wight 13,460 3,664 ; :! 1,084 3,000 1,084 1,084 1,.500 0.12 0.22 9,185 6,974 8,134 3,000 SI, 500 King William II 9,301 20 184 1,500 176 250 6,312 1,450 1,500 176 250 312 50 1,500 176 250 6,312 1,450 0.07 0.01 0.02 0.54 0.14 9,000 0.39 21,682 16, 421 6,000 1,400 11,771 10,214 8,371 133, 000 133,000 133,000 150,000 13, 573 4.96 5.92 0.65 26, 789 8,372' 15,886 14,000 14.000 14.000 10,200 0.88 0.57 23, 756 3,127 3,127 3.127 5,000 0. 19 0.30 16, 223 4,735 Norfolk Northampton 57,000 8,000 5,800 .57,000 8,600 5,800 7,200 49.800 8,600 6,800 2,500 0.98 0.59 0.57 0.03 50,587 14,462 10,238 12, 522 1 , 12, 523 70,105 107,000 78,004 40,800 2,000 4,000 09,000 107,000 76,000 40,000 2,000 4,000 SI, 105 7,962 70, 105 99,038 78,064 40, 800 1,6.33 4,000 86,000 142,600 144,000 2,600 "256,666' 5.04 6.33 1.06 5.97 0. U 0.60 6.57 10.08 2.40 0.25 13.934 15, 655 2.064 ,SO0 4.87 47, 105 6 830 367 15 115 800 0.08 11,374 1 :.::: 11,.5''8 20,500 300 16,000 4,000 ,500 300 20, 600 300 1.37 0.03 14,973 Rappahannock 1 8,877 7,070 16 217 983 9S3 892 rii.'ooi' 983 139, .501 164,915 8,500 7,000 163,400 86. 000 10, 900 "" "2ii,'5o6" 141,000 0.06 6. 41 4.85 0.46 0. 23 7.09 6: 6S ""in.".57" 4.77 170, ,592 164,915 8,500 169,700 163,000 8,500 21 , 755 Rockingham 1,700 33, 972 18,413 Scott 22, 894 1,080 18,000 2,200 8,. 500 25,412 2.. 500 81,0110 24,. 500 29,008 8,000 1,086 1,080 18,000 2,200 4,197 24,412 2,500 81,000 17,893 25,618 8,000 26;9i4' 19,"000 0.05 1.01 0.09 0.46 2.96 0.29 6.60 0.74 2.85 1.47 20,369 18. 000 2,200 8, .500 25, 000 2, .500 81,000 24, .500 28,000 8,000 2.01 1.66 17,873 ; 23, 402 Spottsylvania Staflord Surry Sussex 4,303 1,000 25," 666" """3." 40" ,8."s.V 0. 03 3. 99 1.05 "o.'io" 6. 08" 9,145 412 8 246 8,511 12,278 98,000 .500 33. 000 7,000 1.000 45," 600" 6,607 3,560 24,082 425 643 8,949 5,426 29, 571 7,000 .35,000 30, 000 7,000 35,000 30,000 7,000 20,400 30,000 0.74 0.94 1.43 9 411 14,600 "1^725' 21,715 "'6.' 23' 20,921 York 7,460 1 Including special debt obligations to public trust funds, and all long-term loans except special a,ssessment loans. 'Including all short-term loans in anticipation of t:ixcs, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. PUBLIC INDEBTEDNKSS. 441 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 191)2, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1S90, AND IN.so, BY COUNTIES^Continued. ^VASIIINGTON. The state Adams.. . Asotin. . . Chehalis., Chcliin<.. Clallam. . Clarke Columbia. Cowlitz... Douglas. . . Ferry -t. . .. Franklin. Garfleld.. Island.. . . Jefferson. King Kitsap. . . Kittitas.. Klickitat. Lewis , Lincoln. . . Mason Okanogan. Pacific Pierce San Juan. . . Skagit Skamania . . Snohomish. Spokane Stevens Thurston. . , , Wahkiakum . WalUnvallti Whatcom . Whitman. Yakima . . . Total. Sli,333,011 ■27,501 ■I 33, 303 78, 850 » 94, 489 248.510 188,217 61,284 66, 383 50,000 125, 870 8,020 38. 701 16,643 415,548 1,087,190 766 142.018 3 87,036 214, .5.34 81,232 4,609 131,623 56,918 669,062 7,969 171,903 10,793 392,972 665,420 165,797 144,798 12, .527 91,020 475,090 95,571 170,838 INDEBTEDNESS, 1902. Funded.' S3. 747 513 n7,ooo 1 3 25 000 66 (100 3 26 .513 114 000 186,000 61 000 56,000 26 000 51 000 Unfunded or floating. Revenue ^ and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. 20. 000 16,000 225, 000 313,000 124,000 3 86,. 500 100,000 80,000 33,000 666,000 7,000 100,000 10,000 212,. 500 483,000 .55,000 54,. 500 80,000 211,500 92,000 151,000 S67,.508 .?2,517,! 3 10,501 3 8,303 12,S,J0 <976 134.516 2,217 284 10,383 25,000 74.870 8,020 18,701 643 190,548 774,190 76(i 18,018 3 536 114,.534 1,232 4,009 131,623 23,918 3,062 461 71,903 793 180,472 182,420 110,797 90,298 12,527 11,020 263,. 590 3,571 I 19,, 838 Sinking fund assets, 1902. 1.NDEBTEDNES.S LESS SINKING FUND ASSETS. Total. 1890 Per capita. .837,500 Sli.295,51'1 SI.. 507. 786 S204,.384 S11.44 4,179 1,748 3 27,. 501 3 33.303 78.8.50 3y4.4,sn its, 516 5.000 23.023 21,435 177,267 61,2X4 61., 383 44,000 125. ,870 S.020 3S.701 Hi. 643 415,548 1,0.S7.190 766 142.018 3,s7,03{i 214, .-,34 SI, 232 4,609 131,623 .56,918 669,01*2 11,497 95,000 37,000 13, 481 20,000 4, 975 67, .561 422,751 5,248 72,052 48,919 .55,000 ,37,000 1,985 21,(i70 4,988 9,918 "5, 1(1 3 8. 94 4. .S4 3 24.04 40.28 12.88 8,50 ,K.03 8. 33 27. 50 386 1,712 16,966 3,889 17,000 5,000 200 6,451 7.9(i9 171.903 . (■>,614 4,989 """3^566' 25,000 149,658 23,948 75,000 302.972 665,420 16,272 165,797 1.30,175 12..V27 1,081 78,967 91,020 475,(190 9.3,, S23 170.,S3.S .50,000 20,112 89,317 .80,000 4,'«J6' 2,640 25,000 1.15 28. 07 0.02 11.86 11.18 3. 54 14. 53 10. 81 15. 73 13.05 4 35 4.56 18.84 3. .53 11.19 4.15 18.06 1.14 9. .87 5.61 8.82 2.78 80.22 8.07 9.12 6.61 0.11 1.13 14. (i3 8.21 3 13.08 9.47 1.3. .50 4.78 6. 50 3.97 2.41 I8H0 84. 32 S2. 72 2. 38 14. .57 2. 32 ■3.' 90' Estimatea population, June 1, 1902. 550,277 2.51 .8.11 0.91 5.51 1.40 2.28 (i. 33 0..35 1.00 2.46 0.96 6.54 0.70 7.82 14. 77 0.12 1.94 4.52 2. 94 11. 73 3.99 n. 52 0.87 '•'•' 24. 15 4.09 1.08 1.28 4.67 0..38 18.06 8.89 3. 724 16,. 300 3 3,931 6,169 13,761 7,212 8,269 5,280 M,662 444 3,922 1,886 5.180 119,265 7,195 3 9,704 0,655 15,889 12,501 4,006 3 4,689 6,309 56,431 3,100 15,378 1,870 27,038 61,-5.54 3 10,543 9,977 2,877 19,972 25,222 26,610 16,208 ^ve.*;t ^'Il{c;IXIA. Gilmer Grant Greenbrier. Ilampshire. Hancock . . . Hard.v Harrison. . Jackson . . . Jefferson. . Kanawha. Lewis Lincoln. . . Logan McDowell. Marion 2,. 300 6,910 200, (iOO t 1.50,000 I 9,. 390 I 3 8,000 387 127,. 522 199.331 40,000 $2,069,229 8945,200 Sl.= ,000 81,109,029 .840,364 82, 028, 81 >5 81,197,462 8592,7.80 82. 03 81,. 57 .80 96 46,000 105,000 ■" los^oijo' 5. 35 3. 62 5. 61 105,000 105 000 105,000 6.04 60,557 106,000 3 148,000 8,822 .55,000 .59,971 73,8.35 60,000 60,. -.57 103,017 3H-s,(J00 8,822 55.(100 .-|9,971 73,,S35 1)0,000 131,1.31 3. 04 14.05 34 .87 (1. 83 6 13 4 31 19. 69 106 000 2.983 128,101 21.30 Cabell 3 60,000 388.000 1 8,822 7,900 1.30 Clay .55,000 1 1 Doddridge Fayette .59,971 14,000 4.29 2.15 1.33 73,8.35 2,. 300 6.910 ;,300 1,910 0.19 1.02 3,000 1.50,000 9,. 390 3 8,000 387 87,. 522 199,. 331 3,. 381 200,600 1.50,000 124,141 199,331 225,000 45,000 37,. 500 4,000 350.000 21.. 872 4,600 2,, -,00 SOU ,104 800 12 53 2. 63 0. 55 3 0. 49 (1.05 5 90 5. 73 14.47 1.05 2 36 0. 36 0. 11 0. »-, 16. 66 0.67 0.36 0.29 0.26 ' Including special debt obligations to public trust funds, and all long-term loans except sjiecial assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, loans, etc. 3 Data are for the fiscal year 1901. ^ Organized since 1890. 3 Population is that reported at the Federal census of 1900. 8,002 14 498 19,023 8 456 19 900 " .331 .30 3K3 10 6,8S s 966 13 991 34 2,6 12 ii;6 , 369 11 884 6 749 S 28 ,S43 23 7.S1 Id Oil .57 0.S.3 17 198 16 272 7 .503 21 037 34 771 temporary 442 WEALTH, DEBT, AND TAXATION. Table SO.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAI^ .VND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. WEST VIRGINIA— Continued. INDEBTEDNESS, 1902. or floating. Sin Icing fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded. 1 Unfunded Total. Per capita. 1 Estimated COUNTY. Revenue ^ and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. 1902 1890 1880 1902 1890 1880 [population, June 1, 1902. Marshall $64,819 15,000 10,568 864,819 15,000 10,, 568 $64,819 15,000 10,568 $8,600 $2.35 0.61 0.43 "'3.'62' 0.56 0.10 1.08 $0.41 '. 27,585 24, 398 Mason Mercer 24,427 Mineral i,566 $3,965 0.12 $0.46 13,043 12,253 19,717 Mingo 3 37,000 45,000 1,364 8,000 $22,000 45,000 $15,000 37,000 11,000 1,364 8,000 $34,000 Monroe 1,364 13, 270 8,000 25,000 3.71 7,404 11,821 ■Ohio 200,500 200,500 200,500 284,000 4.07 6.83 . 49,317 9,259 9,707 Pendleton 8,924 23,201 17,928 13,004 18,878 19,357 20,762 16,895 15,544 14 827 13,925 21,107 is, 925 21,107 13,925 21,107 4,500 10,000 0.60 1.18 0.22 0.52 Putnam Raleigh Randolph 3i,9i3 31,913 31,913 1.69 Ritchie 18,828 2,800 13,500 939 10,060 38,500 46,500 1.23 1. 0.21 1.11 . 0. 15 : - 0.84 3.03 . 2.49 . o.'sg' '6.'24' 5,065 5,065 5,065 3,500 0.30 Tucker 12,214 042 40,000 12,214 642 12,214 642 40,000 0.82 0.03 2.65 Tyler Upshur 2,642 19,510 15,092 40,000 "Wayne 24 613 9,678 24,088 10,458 AVetzel 68,898 68,898 68,898 20,000 34,500 18,000 3,000 20,000 2.86 "'4.' 82' 1.19 3.67 ' 0.63 . 0.22 2.82 o.hs Wirt "Wood 171,.-)89 3,100 108,489 171,589 35,619 8 806 Wvoming 2,500 1 ^VISCOIfSIN. $3,008,183 $2,644,728 $284,549 $78,906 $102,942 $2,905,241 $1,529,681 $2,292,254 $1. 36 $0.91 $1.74 2,133,004 .: 9 110 188,750 21,000 190,000 67,7.50 188, 750 21,000 185,000 67,750 6,537 182,213 21,000 153,825 67,7.50 84,970 16,000 221,000 20,000 8.41 0.82 10.26 1.39 j 4.24 1.04 141. 76 2.85 21 j 679 25,556 5,000 ' 38,175 14,996 48,626 16,669 8,190 166,000 16,000 12,000 286,720 4.24 1.00 2.73 8.41 "'6.' 82' Buffalo 5,000 5,666 5,000 21,400 0.61 17,003 29,459 27,242 57,437 4i,6.53 16,384 L ,57,437 126,000 167,789 12,400 1.95 5.01 10.83 1.16 ! 31,149 1,500 1,.500 1,,500 0.09 17,142 16,000 15,000 12,000 31,010 0.30 0.33 1.03 47. 35 71 844 46,290 18,461 hi,m 148,8.56 •0,000 131,667 51,000 51,000 148,8,56 40,000 116,067 3,000 25,000 2.77 3. SO 1. ,57 3, ,57 0.19 1.86 70,000 78,856 39,201 40,000 131,667 25 455 Eau Claire 16,000 20,000 18,000 43,000 0.65 6. 91 2.15 32,423 3,327 24,000 24,000 24,000 0.49 48 884 3,101 3.06 3 224 25,666 80,000 25,000 80,000 25,000 80.000 3.54 2.04 7,061 39,180 1 22,. 588 Green Lake Iowa Iron 3 20,000 4!),. 500 r,n,2.",.S 7,9i;.5 20,000 .30,000 Ii0,2.58 20,000 49,, 500 00,2,58 7,985 1.26 2. 15 9.14 I 0. 45 1.36 "2.' 46' 0.22 0.51 8. 25 '"4.'70' "6.' 48' 15 813 19, ,500 30,000 "'"".18,' 666' 7,, 500 8,705 195,000 62,4110 23,058 7,96,5 17 1 510 1 34 592 7,. 500 20, 681 23,974 Kewaunee 14,000 40,000 3,000 H4,000 40,000 14,000 ,"0,(K10 :',,iion 0.82 0.70 0.15 "6.' ,82' 17 129 i6,66o 32,000 4''' 940 Liifavfltc --- Lantrliid.' 3,000 20 687 3,4,50 0. 36 : 13,827 1 Including .special drht obligations to public trust funds, and all long-terui loans except special assessment loans. 2 Including all ,sliort-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax uding ins, etc 3()ru;:if\iyj-'\ sjnci' 1890. ■'Organized sincr' 1900. 5 Loan from stat«.' to build courthouse. certificates, temporary PUBLIC INDEBTEDNESS. 443 Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF COUNTIES IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY COUNTIES— Continued. 'V\'l.sC:ONSIN— Continued. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INT 1902 EBTEDNESS Total. 1890 $15,231 200,000 LESS .SI.NKIN 1880 ; FUND ASSETS Per capi a. 1880 $27. 35 5.70 0.39 Total. Funded.' Unfunded or floating. Estimated COUNTY. Revenue 2 and spe- cial assess- ment loans, and judg- ments. Outstand- ing war- rants. 1902 1890 $1.27 5.29 ipopulation, .iune 1, 1902. Ijiiieoln S/4,500 31,000 80,000 2,000 $74,500 31,000 80,000 2,000 $74,500 31,000 80,000 2,000 $.55,000 216,000 6,735 $4.28 0.72 1.74 O.OC 17,411 43,276 Marathon ::::;■..::::::: "1 i 46,063 31,985 Marquette 1 ' 10, 095 Milwaukee 519,700 34,500 385,000 34,500 S134,700 $29,000 490,700 34,500 110,000 15,000 4,000 44, 477 70,000 320,000 52,066' . 1.43 1.21 "i.'4.3' 0.84 2.68 0.47 0.05 0.27 8.88 1.81 2.31 "'5.' 29' 343,499 28,507 ; 22,356 Oneida 14,000 40,000 45,000 14,000 40,000 45,000 14,000 40,000 45,000 9,818 47,354 Ozaukee 16,807 Pepin 7,771 Pierce i . . . - . 23, 739 Polk.. 25,050 175,000 41,000 32,000 15,000 64,000 110,000 6,500 35,000 13,000 25,000 175,000 41,000 32,000 15,000 60,000 110,000 6,600 ,35,000 13,000 $50 5,230 19,820 175,000 41,000 32,000 15,000 64,000 110,000 6,500 35,000 13,000 10,032 200,000 1.04 5.83 3.94 0.67 0.77 1.23 4.11 0.20 8.39 0.45 'a 67' 6.09 1.52 1.31 1.00 11.28 "'"6." 32' 19,034 200,000 32,000 55,000 25,000 30,033 Price 10,404 10,000 47,478 Richland. 19,429 Rock 4,000 62,178 St. Croix 26,785 32,935 4,173 28,899 51 036 Sauk 20,000 0.05 Shawano i4,666 15,000 129,240 . 39,956 0.73 1.45 3.78 17.29 Sheboygan Taylor. 16,000 69,000 15,000 17,500 16,000 69,000 15,000 17,500 16,000 09,000 15,000 17,500 12,660 1.36 2.95 0.52 3.41 1.88 11,749 Trempealeau 23 410 47,300 1.88 28,675 Vilas 3 . . .. 29,777 6,305 23,545 32,750 35,000 100,000 65,000 32,750 35,000 100,000 65,000 32,750 35,000 100.000 05,000 .5,387 30,000 5.i9 1.49 2.82 2.01 1.84 1.32 Washington Waukesha Waupaca 8,000 8,000 0..30 0..59 32,356 16,640 74,000 74,000 74,000 1.26 Wood. 3,000 127,000 . 0.17 14.14 27 071 ^VYOMIXG. The state. Albany. . . Bighorn. . Carbon. . . Converse , €rook. ... Fremont. Johnson. . Laramie . Natrona . Sheridan Sweetwater - Uinta Weston $1,247,381 114,570 57,865 132, 464 42,000 67,354 43,180 58,200 4.50,081 32,641 25,177 86,059 99,500 37,800 112,000 37,000 129,600 42,000 58,000 32,200 68,200 400,000 18,200 24,800 80,700 99,500 37,800 $10,! $10,914 , $1,230,407 10,980 2,570 20,805 2,8.54 .50,681 14,341 377 .,3.59 114,670 57,805 132,454 42,000 67,354 40, 195 58,200 4.50,681 32,641 26,177 72,1.30 99,. 500 37,800 ,083,790 92,035 $169,377 812 $17. 85 i $8. 15 26,000 .34,204 110,000 55,000 126,917 4,6 90,000 73,000 j 00,. 500 71,134 400,000 3,000 9.67 9.37 13.41 11.45 19.73 10 38 18.51 32.87 31.22 7.50 24.-56 22. 15 I 30. 18 23. 09 ' 23. 84 1.5.90 ' 11. 0.56 3.ru 13. 18 I 64,409 ' 9.09 0.92 2.5.15 41,740 ' 7. 46 : 1.3.96 I 14.60 ' 11.24 ' I 96,245 11,849 0, 173 9,878 3,009 .^,414 5,3.59 19! 610 2,047 7,058 7,939 13,3.53 3,303 INDIAjS^ terkitorv. [There is no county organization, but the territory is divided into natiors and reservations.] $1.50, 507 ,S1.50, 567 Sl,-,0, 567 ' (<) (*) 1 i .''0. 35 1 434, 436 3,024 12,096 3,024 12,095 3,024 ■ 0.03 12,095 : .' 0.09 .■ 0.00 2. 12 r' 96 86,387 49,061 ,S'i,3,S7 49,061 ' ,S6,3S7 5 40,671 ■'' 3 7Sh 49,061 1 Including special debt obligations to public trust funds, and all long-term loiins except sppciiil a-ssessment loans. "Including all short-term loans in anticipation of taxes, commonly designate as revenue bonds, revenue loans, tax warrants, tnx certificates, temporary loans, etc. 3 Organized since 1890. ■iNo report. * Population is that reported at the Federal census of 1900. 444 WEALTH, DEBT, AND TAXATION. Table 81.— INDEBTEDNESS AND SINKING FUND ASSETS OF MINOR CIVIL DIVISIONS' IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND • ASSETS IN 1902, 1890, AND 1880, BY STATES AND TERRITORIES. INDEBTEDNESS LESS SINKING FUND ASSETS. STATE OR TERRITORY Continental United States North Atlantic division. New England Maine 120,995,036 124,768,898 New Hampshire Vermont Massachusetts. - Rhode Island. . . Connecticut Southern North Atlan. tic New York New Jersey Pennsylvania South Atlantic division. Northern South Atian tic 87,391,430 Delaware Maryland District of Columbia Virginia West Virginia. Southern South Atlan- tic 70,009,159 1,413,111 32,847,264 19,781,060 14, 835, 546 1,132,188 17,382,271 16,763,093 4.70 North Carolina South Carolina Georgia Florida 17,192,266 6, 318, 329 4, 167, 469 69,753,222 11,088,861 16, 248, 751 Per capita. 1902 1890 1880 S17.66 .811.88 .514 09 23. 31 30. 70 38. 12 25. 74 31. 11 16.22 21.52 13.11 48.86 66.68 29.29 320,666,026 ' 36.88 198,206,841 41,367,067 81,081,128 81,859,617 05, 106, 424 1,417,613 28,932,988 22, 498, 323 11,380,414 877,086 55.00 33.36 16.84 14.29 13.67 19.88 50 42 11.49 2.46 17.69 12.53 10.62 31.37 36.18 24.55 26.49 18.21 12.54 39.12 4010 26.09 Estimated popula- tion, June 1, 1902. 78, 586, 154 21,827,356 5, 740, 324 701, 142 418, 600 346, 885 1, 884, 679 449, 166 940,852 22.41 30.55 ,1 16,087,032 31.24 29.75 10.32 18.12 8.39 31.61 86.86 8.96 1.48 39. 00 36.57 18.93 19.20 9.67 30 96 126. 66 7.52 1.42 7,688,259 1,987,858 6,510,915 10, 764, 728 4,585,367 187,983 1,217,174 288,384 1,893,824 998,002 North Central division... Eastern North Central. Ohio Indiana Illinois Michigan Wisconsin Western North Central Minnesota Iowa Missouri North Daliota South Dakota Nebraska Kansas South Central division Kentucky Tennessee Alabama Mississippi Western South Central Louisiana .'Vrkansas Indian Territory Oklahoma Texas Western division Eocky Mountain Montana Porto Kico 8,976' 3,000 669,694 86,450 1(15.165 27.S.079 .-.5.000 6,196,246 7,064,098 1 12,378,313 1 3,389,273 < 334,670,226 1,899,746 5,279,305 9,393,173 810,048 184,215,423 1,016,836 5,133,008 9,548,613 1,056,636 130.897,630 88,841,978 38. 606, 606 9,308,506 27,364,982 6.516,771 7,056,114 42.0.55,652 4,318,180 3,474,621 27.934,666 13,250 24,040 1,102,172 5, 188. 724 41,966,331 19,333,974 7,994.594 6,886,924 3,953,514 498, 942 22.622,3.57 18,320,361 763,298 .3.18 6.12 5.40 6.05 12.37 1.17 4.59 ■6.11 2.07 8.24 73 6.16 6.19 3.92 7.64 1,948,982 1,378,150 2,292,127 560, 102 27,044,160 218,903,278 94,322,926 18,866,111 67, 375, 110 22,302,281 16,036,850 116,666,948 103.657,605 62,888,263 9,498,333 2 i. 456, 965 8. 510, 439 6,303,605 80,567,818 18,427,368 6,387,272 28,092,103 711,665 1,197,520 7,124,606 18,617,384 .'12.576,623 25,918,616 13. 30_ 22.17 6.97 12.82 9.02 7.62 10 93 16.93 6.46 11.37 4.83 6.56 12. 66 13.61 6.93 7.69 14 40 4 01 5.55 4 06 3.74 9.06 7.93 16,464,955 12.07 4 69 6.84 3.98 5.36 6.83 4,254,589 2,581,274 5,020,590 2, 476, 498 2,133,004 10,679,195 29,364,611 12,148,284 36,307,265 1,769,620 2,770,539 13,396,300 19,920,439 1 87,047,728 14 16 3.34 10 49 3.89 3.64 6.73 13.05 4 79 4 03 6.63 2.14 12.88 0.36 0.24 2.44 6.21 4 70 1,842,800 2,223,247 3,192,161 366, 315 423,016 1,067,028 < 1,464, 628 14,662,031 40,902,414 5. 26 3.49 7,771,479 15,297.818 11.212,663 10.687,575 3,804,368 i 46,145,314 11.880,417 7,676,810 6,084,360 1,278,039 26,658,007 6.94 5.41 5.60 2.37 0.69 16.42 0.75 1.62 2.94 O.OS 13.76 12.38 6.39 4 34 3.36 0.99 5.87 4 86 4 47 3.13 44 6.78 2,204,882 2,071,236 1,891,757 1,603,604 6,890,552 1 23,552,695 1 1.010,084 702,636 1,360,779 19,519,220 j 69,006,920 16,134.009 3,047,226 1 658, 664 834. 079 11,197,152 396.888 5,333,338 796, 143 4,484,063 63, 1.32 37,639.573 17,149,114 580, 041 15.33 51 19.49 95 1,434,233 1,348,234 434, 436 462, 303 3,211,346 4,287,889 8, 928. 862 14,484,051 3, 538, 698 6,709,764 3.99 4 78 2.22 3.80 3,970,368 582, 168 4 71 4 65 35 4 01 7.17 0.83 2.93 1.43 1,303,378 614,519 29,211 243,591 2,955,962 127,085 917,807 200, 165 717,642 11.57 3.67 8.67 19.82 1.96 11.64 ' 'o.os' Oi.2 2.88 95 263 411 2,600 19, 086 660, 573 176, 416 96,245 664,990 202,316 462, 147 235. 283 11,284 91,999 132,000 6,892,323 6.13 15.47 1.26 14.88 3.36 3.45 5.13 28 64 2.12 5.29 46 67 6.66 129,869 289,943 5 42,335 2,622,364 9,696,876 1,040,510 1,386,444 7, 162, 922 18,615.553 8, 430, 466 10,493.554 l,04.i,000 34,927 98, 774 5,768,622 33. S3 19.48 6.82 1.10 3.00 4 42 6.93 550,277 432,702 1,539.386 7953 243 I Not including any school district debt I'xcrpt that ol those "cities, towns, villages, and Ijoroughs ' ' shown in Division A of Table 86 which had a population of 8,000 or over in 1900. including special debt oiiligations to pul^lic trust funds, and all long-term loans excepi, special assessment loans. » Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Population is that reported at the state census of 1!I02. »Not mcluded m continental United States. ' Population is that r-jported ut the Federal rensns of 1900. ' Population is that reported at the census of Porto Rico, 1899. PUBLIC INDEBTEDNESS. 445 Table 82.— FUNDED DEBT AND SPECIAL ASSESSMENT LOANS OF MINOR CIVIL DIVISIONS/ CLASSIFIED BY RATE OF INTEREST, BY STATES AND TERRITORIES: 1902. CLASSIFIED RY RATE OF INTEREST, STATE OB, TERRITOHY Porto Rico :l,.Ky5. 750 1,3(13,889 1,317,945 1,100 000 303,000 222,300 759, 024 12,. 500 16,0C0 6C3.2;0 51,0C0 158,500 C5,000 207,100 15,200 12,000 12,000 196,414 30,000 172,700 15,000 15,000 .31,000 2,362,704 3,453,469 1,489,591 1,102.4(55 332,62(3 54,500 90,000 3,363,409 668, 204 297,500 ' Not including aiiv school distri:;t debt except that oE those 8,000 or over in I9U0. 2 Not included in continental United States. 'uities, towns, villages, and boroughs" shown in Division A of Table 86 which had a population of 446 WEALTH, DEBT, AND TAXATION. Table 83.— FUNDED DEBT AND SPECIAL ASSESSMENT LOANS OF MINOR CIVIL STATE OR TERRITORY. Continental United States. . North Atlantic division . . New England Maine New Hampshire . Vermont Massachusetts. . . Rhode Island Connecticut Southern North Atlantic, New York New Jersey.- . Pennsylvania- South Atlantic division — Northern South Atlantic Delaware Maryland District ot Columbia . Virginia West Virginia Southern South jVtlantic . North Carolina South Carolina Georgia Florida North Central division- - . Eastern North Central. Ohio Indiana — Illinois- - . . Michigan. . Wisconsin - Western North Central. - Minnesota Iowa Missouri North Dakota- South Dakota - Nebraska Kansas South Central division -- Eastern South Central - Total. $1,561,433,1 977,596,146 255,816,936 9, 7, 3, 183, 27, 24, Kentucky - . Tennessee- - Alabama — Mississippi. Western South Central- Louisiana Arkansas Indian Territory - Oklahoma Texas Western division. . - Rocky Mountain - Montana Idaho Wyoming — Colorado- - . - New Mexico - Basin and Plateau . -V rizona . Utah Nevada- . Washington . Oregon California Porto Rico I 842, 462 741,516 535, 433 067,738 099, 890 529, 897 779, 210 523, 72, 125, 678.891 909,478 290,841 111,799,750 83, 034, .304 ISSUED FOR MUNICIPAL INDUSTRIES. 506, WO 832, 333 923, 030 451,919 319,822 107,881 981,762 484.353 191,450 218,197.036 105, 17, 55, 24, 16, 142,993 030, 423 850, 827 079, 948 08B, 845 ,042,403 ,077,8,51 ,055,919 ,243,230 ,100.6.51. , 181 , 029 , 460, 82!) ,134,294 42,130,092 9,30,204 123, 215 517,281 5.59,332 40,004,202 22,092,431 821,2S4 (1.50,000 1,210,840 20, 320. liiiS 54,029,537 13,963,149 !,73,5,S.5.S 54],,S05 827,-525 l,494,,5sy 303.312 5.094,274 605, 574 t,. 372, 700 50, 000 34,972,114 !0,.S27.27S 8,1.55,719 9,9,80.120 1,100,000 S414, 688, 180 75,384,769 1,454,500 3,284,107 1,367,500 56, 693, 662 8,296,000 4,289,000 220,702,490 177,069,835 1 20,538,500 23,094,165 16,926,994 12,421,844 461,000 9,067,500 13,000 2,388,844 491,500 4,505,150 1,442.000 439,600 2,342,550 281,000 67,808,130 43,037,869 20,911,412 3, 157, 121 7,, 329, 146 9,413,590 2,226,600 24, 770, 261 Waterworks, S320,986,519 212,640,128 66,176,417 1,436,200 3,219,107 1,278,500 47,732,610 8,296,000 4,214,000 146,463,711 104,942,266 20,115,000 21,406,455 15,937,600 Electric light and gas works. $11,116,323 89,000 1,151,802 75,000 369,840 60,000 1,631,700 11,838,000 383, 400 446,000 8,977,000 13, 000 1,932,500 469, 500 4,099,600 15,000 90, 500 1,265,000 413, 600 2,179,500 241,500 60,248,693 36,771,932 266, 900 22,000 340,550 All other industries. 80,061,489 7,874,250 65,000 '7,"869,"256' 72,187,239 71,757,739 373,500 56,000 200, 444 132,000 26,000 143,050 39, 500 6, 107, 637 5,073,137 7,224,462 2,827,321 7,130,921 7,430,328 2,158,900 8,703,11,6 2,490,002 9,976,250 282,000 578, 206 913,953 1,826,684 12,949,546 8, .537.01.2 3,850,200 2,412,000 1,340,3.50 934. 612 4,412,484 23, 476, 761 8,436,666 2,187,742 9,470,260 263,460 564,206 872,6,53 1,691,884 11,995,797 7,926.412 3,827,200 2,113,000 ■ 1,157,000 829, 212 4,069,:W5 2, 683, 850 329,800 197,225 1,900,262 62,000 1,034,500 266, 500 300, 260 261,000 28,540 14,000 41,400 122,800 600,644 65,000 45, 000 26,066' 1, 192, 800 1,103,100 1,000 83,000 6,700 259,000 2,000 245,000 387,800 22, 000 189,000 77,400 99, 400 212,844 363,105 222,8,50 1,000 110,000 105, 950 5,900 130,255 ISSUED FOR GENERAL MUNICIPAL PURPOSES. $939,943,912 600,688,037 164,033,438 3,389,183 3,212,600 1,773,433 124, 455, 256 17,361,890 13,841,076 436, 654, 599 310,087,251 37,653,833 88,913,515 49,062,116 38,075,068 485, .500 20,708,633 6,380 15,601,5.33 1,273,122 10,987,048 4,138,081 1,570,314 2, 648, 703 2,629,960 208,997,822 151, 160, 623 72, 863, 378 8,071,927 43,907,081 13, 779, 858 12,528,379 67,847,199 18, 459, 709 5,050,937 13, 696, 141 650, 230 611,760 7,697,622 11,680,7,50 56,. 9,136 337,480 314,144 480,000 698,000 2,682,860 20,916,261 296, 425 146, 100 480,000 .. 598,000 .. 2, .548, 860 20,164,301 19,800 168, 044 '25,' 666" 298,460 21,255 109,' OOO' ' 453,500 ,i 5,027,025 6,021,625 6,600 683,500 230,000 462,226 3,734,800 16,600 ,598,700 ,583 .500 462 225 3,729,300 16 500 5,500 676,700 23,000 "' ' 232,000 366,700 343,700 23,000 15,290,526 14,567,076 269,950 453,500 6, 43i), 950 4,619,820 4,230,756 161,000 6,315,950 4,169,820 4, 081,. 306 111,000 124,000 50,000 95,950 22,000 j 400,000 53,500 28,000 22,567,266 9,472,764 4,704,200 6,3,59,131 2,031.170 33,931,.S71 22,270,951 183,790 170,000 419, 1.50 10,887,980 24,696,801 6,901,813 1,567,058 77,000 318, 900 4,761,289 1,87,566 2,827,000 Municipal buildings. 869,271,842 61,802,715 15, 509, 9 400, 466 561,700 123,000 13,082,116 225,000 1,117,700 36, 292, 734 Police and fire depart- ments. $7,507,753 4,782,154 586, 600 1,400 45,000 397,200 68,000 75,000 4, 195, 654 30, 255, 773 4,124,700 1,912,261 School build-| ings and sites. 5127,805,525 93,387,677 22,446,673 200 j 309,000 1 292,000 1 16, 883, 473 1,835,000 3,127,000 70,940,904 1,322,950 181,400 ; 540,700 145,000 1,013,000 4 500 236,760 73,200 922, 750 346,000 218,000 270, .300 88,450 10,820,049 176,000 900 2,500 2,'600 2,213,224 167,000 228,700 669,350 100, 500 107,000 343, 850 18,000 25,415,548 6, 783, 502 1,912,499 15,008,066 2,322,742 1,261,923 410,864 1,196,385 1,592,588 4,036,547 2,424,700 81,300 414,826 25,803 117,050 603,000 369,869 2,637,190 1,355,440 306, 400 121,600 542, 450 386,090 1,281,750 1,467,130 6,160 8,961 33,900 396,368 6,028,200 862,350 2, 906; 731 2,475,700 2,735,084 300,725 10,407,483 2,869,550 1,969,000 3,143,000 77,900 44, 600 1,035,000 1,268,433 186, 000 26,700 i 1,600 14,500 1,500 59,500 11.025 111,100 3,000 2,009,850 851,100 242,700 287,100 . 141,500 179,800 1,158,750 88,500 1,135,950 1,766, 188 279, 175 82,000 1,000 26,400 146, 275 24, 600 15,000 135.000 151.500 872,250 5,882,500 1,696,000 747,000 ' 79,000 869,000 813,000 1 290,000 2,481,000 66,000 7,836.326 2.629,199 4,602,464 15,000 .. 813,000 1,472,013 217,375 3,374,500 1.890.000 682,000 240,013 43,000 198,000 1,286.500 iNot including any school district .lei. t except that ol those "cities, towns, villages, and boroughs" shown in Division A of Table 86 which had a populat. on of *'°'"^ I'nc'ludfng, Vn'a'ddition to bonds designated as "local Improvement loans," special assessment loans for which the purpose of issue was not reported. PUBLIC INDEBTEDNESS. DIVISIONS,' CLASSIFIED BY PURl'OSE OF ISSUE, BY STATES AND TERRITORIES; 1902. 447 ISSUED FOR GENERAL MUNICIPAL PURPOSES— Continued. Issued for funding. Issued for refunding. " Libraries, art galleries, and muse- ums. Parks and gardens. Sewers, General street im- provements. Street paving. 814,229,869 Bridges and abolition of grade crossings. Local im- provements.2 General im- provements. Railroad subsidies. All other. $122,140,526 S19, 628, 835 S78, 491, 792 $93,403,831 tl29, 266, 201 .t65,669,942 S50, 849, 728 8113,883,183 147,794,885 11,606,869 $95,760,808 $111,040,780 1 17,698,960 60,866,318 47,371,437 94,925,792 4,935,608 64,367,427 27, 663, 425 72, 633, 743 68,657,012 47,583,321 33, 237, ,529 2 16,696,110 4,569,310 32,964,601 16,098,496 27, 150 79,300 15,000 12,951,046 2,805,000 221,000 78,827,296 62,900,600 3, 623, 486 12,303,210 6,629,650 1,002,200 5, 621, 499 177, 600 179,000 46, 500 4, 419, 419 270,000 429,980 48,836,928 46,685,207 599, 800 1, 550, 921 416, 100 10,600 17,026,671 3,303,933 28,306,864 1, 177, 397 861,800 424, 100 21,389,681 2,040,890 2,412,996 30,350,148 7,981,288 8, 417, 441 3 4 206, 400 541,800 255,500 23,948,901 6,035,000 1,967,000 14,416,836 74,570 400,000 175,000 11, 446, 601 2,869,000 2,062,600 56, 607, 072 3,682,793 5, 660, 625 46, 273, 654 11,945,397 1,324,000 210,000 336,333 288,000 1,906,604 870, 509 86, .500 783,786 1,287,000 3,047,989 39,602,033 33, 143, 605 6,113,704 344, 824 26, 480, 120 3,093,275 25,000 374,300 i .3 107,000 287,700 308,000 ' 6 16,546,310 2,803,310 1,214,000 525,000 66,296,008 10, 500 1,135,034 I 7 156,000 , 8 149, 800 1,002,850 607,600 3,933,408 1, 145, 600 8, 302, 936 6, 8.59, 934 269,800 2, 183, 202 7, 465, 250 3,361,832 9 27, 652, 925 23,381,665 1,864,588 2,406,672 662,931 24,820,088 ^0 239, 100 ■763,750 53,622,508 887,500 1,886,000 1,447,600 6,963,445 4,428,491 3,024,900 2,955,400 1, 865, 363 1,012,000 1,066,045 1,423,270 16,988,911 8, 389, 617 4,971,720 12,676,968 97896,946 3,278,300 11 8,603,441 12 12,9.38,347 IJ 19,330,620 14 1, 432, 500 1,818,400 5,865,250 1,092,622 281,600 9,790,300 5, 852, 400 25, 252, 272 7,285,120 15 180,000 1,092,500 100,000 895,000 4,000 6,001,760 22,000 4,328,000 34, 500 1,681,283 6,380 8, 110, 483 64, 300 2,780,022 32, 600 11,991,300 12,904,2.50 324, 222 1, 627, 000 m 513, 700 30,800 6,148,000 65,000 117 ....Jl8 135,000 25,000 15,000 605,000 218, 400 1,137,000 741,200 118,300 764, 400 434,000 144,922 330, 648 50,000 17,500 258, 148 6,000 6,213,641 166,000 85, 800 134, 500 3,358,300 284,000 2,156,097 1,472,800 29, 600 1,612,850 826, 600 225,500 313,9.50 246, 800 24, .605, 726 ,5,137,320 19 655,200 12,045,400 2ft 562, 931 1,227,848 21 163,000 300,000 664,000 10,000 36, 235, 669 407,000 103,000 101,000 153, 400 13,284,247 662,931 260,000 1,422,050 690,814 373, 668 393, 500 31,466,673 321,800 861,048 45,000 206,000 4,110,800 7, 448, 100 280, 500 ??. 8,600 123,000 3,000 9, 149, 689 2.3 15, 000 186, 797 1,709,300 14, 848, 912 ?4 9.3 1, 826, 900 14,656,949 18,360,695 9,476,062 4,761,137 43,592,939 26 1, 556, 900 383, 700 600,000 15,000 15,000 543,200 270,000 10, 542, 154 327l827803 12, 695, 164 4, 123, 476 """"27072^990 130, 720 63,800 1,076,804 179, 162 2,090,105 6, 101, 406 3,734,000 239,875 222, 642 577,205 1,327,784 3,048,283 2, 677, 440 1,500 3,000 70,000 25, 000 58, 800 312,543 692,200 12,166,901 6,633,140 2,618,887 1, 233, 666 566,038 1,215,270 6, 203, 794 8, 434, 638 0, 678, 163 39, 101 384,726 1, 168, 129 174, 620 6,414,274 18, 196, 115 16,896,000 321,000 713, 288 28, 850 237, 977 6, 309, 611 21,467,000 3,119,3.50 315,563 16,231,494 1,106,236 685, 357 10, 009, 673 19,247,407 27 28 29 30 31 32 33 34 6,844,263 479, 500 2,869,664 758, 627 590, 100 4,114,795 8,746,241 216,913 18,601,418 2,938,322 1, 680, 909 4,062,766 8, 439, 459 979, 945 245,028 1,860,662 1,170,070 689,083 273, 887 3,715,300 224, 700 248,500 298, 750 4,713,925 326,568 1,070,312 1, 142, 750 167, 600 178, 200 034, 808 1, 193, 787 8,014,247 11,094,316 2,092,075 4,389,900 638,000 1,033,116 24, 345, 532 115,000 55,000 1,667,195 3,100 1,930,000 1, 664, 600 327, 432 417,000 128, 760 123,000 1,233,600 168, 484 3, 906, 950 201, 300 38,906 98,600 34, 448 1,500 10,317 204, 062 14,022,392 1,226,462 '"""i,"379,"66i' 3, 836, 233 2,080,044 5,000 252, 621 35, 100 581,600 1,119,689 120,385 5,976,665 46, 208 118,000 1,174,918 1,453,818 15; 576, 498 3, 983, 762 1, 089, 872 365, OOO 2,499,0.50 39,830 11,692,746 8, 622, 346 66,000 10,000 54, 650 2,839,750 3,763,375 1,452,900 347,510 30,000 2,066,600 36 397,000 91," 666" 469, 647 4, 770, 364 4,162,040 3,997,500 2,192,700 643, 100 492, 700 669,000 164,540 12,240,778 36 143, .500 37 65,000 400,000 59, .500 885,500 885, 500 741,500- 38 100,000 1,151,925 500, 730 1,682,350 1,401,015 2, 296, 656 375,716 2, 934, 646 39 205,276 10, 638, 360 4,765,608 40 10,671,365 41 1,785,900 2, 249, 892 666,805 154, 500 492, 200 324,926 6,071,250 5,823,600 5, 202, 265 42 43 600,000 250,000 33,000 500 227,400 873,000 325,000 360,500 2,120,060 1,445,892 382, 500 295,000 126, 500 11,772,500 10,036,000 76, 400 350,000 20,000 46, 800 200, 000 13,400 3, 125, .500 1,439,000 1, 468, 600 48, 150 4, 467, 100 521, 700 2,713,000 2,628,800 60,000 2, 190, 747 3,085,600 1,294,015 i 44 238, 305 174,000 1,015,645 311,526 289,000 '45 533, 660 46 50, 790 5, 469, 100 47 48 43,500 67,000 26,000 124,600 1,860,0.50 2, 935, 476 123,805 3,368,000 384,000 50, 790 323, 350 49 i63,'699" 2,027,048 4,208,058 .30 1 30,0C0 31 1, 736, 500 404, 120 132,800 891,740 75,000 200,000 1,054, .526 1,099,100 3, 916, 781 164,540 .55,000 4, 731, 760 52 102,975 630,525 3, 886, 961 4,208,427 53 54 55 148,500 661, 700 104, 000 1, 924, 072 1,396,000 50, 2C0 510,366 213, 600 716,546 1,317,766 — 40,000 172,000 41,000 138,500 246, 200 65,000 25,000 38,000 10,000 204, 558 70,0C0 25,000 337,800 86,000 247, 500 148, 866 56 60,000 44,000 16,000 248,000 32, 866 306,000 46, 400 1 67 108, .500 69, 800 15,000 1,719,514 1,301,000 150, 500 142, 246 97,312 ' 52,312 45,000 3, 394, 2C0 2,471,000 856, 700 66, 500 858, 000 68 ;10,200 17, 000 i 69 1,668,000 1,671,262 60 275,000 91, 262 1 61 1,668,000 1,480,000 !62 63 25,000 2, 248, 775 31,000 2,947,009 2,275,709 121,000 650, 300 27,000 102,975 488,025 271,320 63,000 72,988 135, 332 133,236 75,000 960, 526 1,962,889 8.52,781 4, SCO 1,319,400 64 100,000 10,000 60,000 428,023 745,000 71,207 1,432,568 63,000 111,500 750,000 89, 026 1, 491, 685 471, 204 699,431 33, 000 220,360 130,288 80,060 '65 160,000 ; 66 75,000 4,800 2,975 1 089 400 ! 67 6S " Exclusive of loans made to take up former loans whose purpose of issue was reported. ' Not included in continental United States. 448 WEALTH, DEBT, AND TAXATION. Table 84.— FUNDED DEBT AND SPECIAL ASSESSMENT LOANS OF MINOR CIVIL 43 44 45 40 ,■ STATE OE TEHKITOEY. Continental United States . North Atlantic division. . SI. 561, 433, 680 977,596,140 New England . 255,816,930 Maine 'New Hampshire. Vermont Massachusetts- . . Rhode Island.. . Connecticut Southern North .\tlantic. New York New Jersey Pennsylvania .■ South Atlantic division Northern South .Vtlantic. Delaware Maryland District of Columbia . . . Virginia ^A'est Virginia Southern South .Vtlantic . North Carohna. South Carolina. Georgia Florida North Central di\^sinn. . . Eastern North Central. Ohio Indiana Illinois Michigan Wisconsin "Western North Central. Minnesota Iowa Missouri North Dakota South Dakota Nebraska Kansas South Central di\ision. . Eastern South Central Kentucky. . Tennessee . . Alabama. . . Missis.sippi . Western South Central. . . Louisiana Arlcansas Indian Territory Oklahoma Texas "Western di^'lsion. Rocky Mountain. Montana Idaho Wyoming Colorado New Mexico . Basin and Plateau. .'Vrizona Utah Nevada Washington. Oregon California, . , Porto Rico 2 . 9,842,402 7,741,516 3,535,433 183,067.738 27.099,890 24.529.897 i 721.779,210 .523,578.891 72,909,478 125,290,841 111,799.750 83. 0.34, .304 2,506,600 41,832.333 12.923.630 23.451.919 2.319,822 28.765,446 6,107,881 6,981,762 12.484.353 3.191,460 329,873.953 218. 197,030 105.142,993 17.036.423 55.850.827 24,079.948 16; 086. 845 111.676.917 28.942,403 10,677,851 37.0.55,919 1.243.2.30 2.109.6.5li 12,181,029 19,466,829 8.8,131,294 42,1.30.092 16,930,264 11,123.215 10,517,281 3, 559, 332 46,004.202 22. 992.431 821,284 6.50,000 210.849 329, 6.38 54,029,537 13,963,149 2,735,,S.5S .541,866 827, .525 9. 194. 589 :;63,3I2 5.094.274 665. 574 4.. 372, 700 56, 000 16,, 827. 275 8.1.55.719 9.989.120 1,100,000 1 Prior to 188-2 $140,059,177 ^,ai0,'582"' 1882 188S 1884 1885 1886 1887 1888 $45,900,908 25,0.52,398 1889 SIO, 484, 020 0,834,600 ""l, 745, 700 S9, 968, 935 .{13,311,591 $16,710,154 $17,449,566 $35,104,412 .$42,736,710 4,093,317 971,000 7,834,811 2,15i,70V 10,083,054 6,049,716 20,169,939 30,514,131 18.772,750 2,076,050" 108,200 39,200 13,811,000 1,. 500, 000 1,2:58,300 64,757,S:i2 47,600,982 7,008,248 10.148,602 27.266,554 3, 308, 000 1,669,300 6,618,311 3, 497, 500 6,592,982 156,000 76,200 47,000 65,000 225,300 11,000 1,919,700 780, 000 307,000 6, 775, 054 2,146,234 673, 340 3, 956, 480 424,800 296.. 300 31,200 22, 600 160,000 670, 600 634,000 251,000 4,380,416 2.413.400 878.916 1.088,100 1,673,000 444,811 137,000 64, 000 5,346,500 200, 000 426,000 13,541,628 11,499,667 1,334,001 707,960 2,232,000 1,910,000 7,600 1,704,000 .31,000 346,000 1,000 2,223,500 278,000 618,000 21.554,898 79,000 157,000 114,000 2,441,200 716,000 3, 085, 782 23,921,149 2,700 1.743,000 655, 000 1,761,500 10,000 260,000 5.680,111 3,990,661 1,155,750 533,700 1,158,700 1,053,700 160,000 3,122,317 2, 656, 667 244,000 221,650 688,660 5.088,900 1.222.7"00 3. 850, 500 16,700 2,256,048 20,188,839 900, 749 465, 310 6,470,000 22,244,889 1,222,499 453,761 1, 165, 122 22.336,104 76,500 6,943.300 12,917,250 2,359,354 39,700 4,930,4.50 1,335,000 ' "l,i84,666" 183,000 1,388,300 5, 746, 300 657,922 60,000 5,000 235, 000 ■1,000,000 350, 000 5,372,500 10,000 151,000 921,048 22,900 802, 148 36, 000 115,000 3,000 505, 660 687,700 16,000 105,000 131.300 165.000 128,500 14,500 17,000 97,000 153,300 198, 500 373,800 522, 500 25,422 607,200 284,700 135,000 322,000 178, 500 39,500 104,000 10,749,773 723, 700 47,800 5,500 44,000 55,500 619,000 13,000 66,700 25,000 8,707,710 334,200 34.000 165,000 74,000 7.938.957 500 505, 150 4.6:!5.,S.50 246, ,800 16.. 376. 761 12481.700" 144, 400 5, :ioo 7,844,435 1,527,400 659,500 41,900 289. .500 438,000 98, 600 6,317,035 1,066,000 100,000 2,864,600 5,000 54,200 150,200 2,087,035 1,144,915 996,515 869,372 319,188 3,420,683 3,749,730 966,320 4,239,800 1,742,000 " 1.000^00 844,000 480, 500 97.200 179,800 64,500 22,000 2. 576. 683 1.408,033 "62i.'66o" 36.. 500 1.30,000 3.000 378. 150 1.717,085 1,528,400 1.. 528. 400 3,914,525 3,781,160 3, 722, 400 2,278,500 64,000 361,100 690,300 338, 500 4,216,657 11.251.000 80. 700 ■ 3.000 822.000 25. 000 4.195.061 163,000 i6,'i88' 145,000 1,000 .5.50,1,84 476.700 7.. 500 200,020 811,825 2,0,80,200 646, 500 99,000 277,000 6,835,248 3,571.500 13.700 1.649.000 4,600 61,000 270,347 1,266,101 1,788,800 1,2.52.800 673. 200" 337. 100 120,000 122,500 530.000 1,119,900 333,800 1,646,460 665,000 16,000 4,926,660 573, 100 176,000 17,200 2.783.410 295.000 235, 500 211,000 2,497,800 91j.,'<.50 9:1. Olio 2.1, SO. 9.50 ' 45 000 1,247,600 73, 645 950,000 24,000 22,800 1,595,000 10,000 21,000 24,000 83,200 161,700 602,900 1,924,300 1,950,166 98,500 2,011,700 18,600 20, 300 192,025 635, 369 5,162,800 2,078,000 298, 500 350.000 66,300 102,000 315,417 1,016,340 2,572,750 3 200 30, 000 35,984 624,000 948,01,1 1 I2.,5os,:;,so 466, 566 568,350 106, 000 30,000 67,000 6 .509,600 1,828,800 9, ,500 1 , 7,58. 300 11,000 .50.000 95.500 3,209,800 2,099,000 325,900 307,000 477,900 1,953,000 1,568.750 2, 535, 700 ,864,200 680, 500 142,015 73,000 100.000 149. 400 151.900 725.000 686,850 5,000 1,004,000 .325.6,50 5.99X,7,S0 4. .551, 040 524.000 188.685 9.000 4li2.350 1.5s. 350 118,000 1 1,447.740 376, 900 .524,060 188.1 1.85 49.200 304, 000 95.500 38,200 20,060 20,000 149,400 7:37,. 500 536.666 17O.900 1,953,000 608,000 886,000 545, 750 330,000" 8 000 21,200 57,000 "" 249, 600 - - 17,000 16,000 0,000 291,000 45,000 204,500 8,000 21 , 000 200 12,000 12,000 ■57.000 16.000 15,000 - - 16.000 15,000 -1' M '-" 16,000 18, 200 737,500 101,900 258,500 70,000 5,000 183. 500 200, 750 1 730,060 7.500 46, 000 56.900 106.000 16,666 18.200 94, 750 1 Not including any school district debt execjii that of those ■■cilirs. towns, villages, and boroughs" shown in Division A of Table i 8,000 or over in ll'flO. 2 Not included in continental United btates. which had a population of PUBLIC INDEBTEDNESS. DIVISIONS,' CLASSIFIED BY YEAR OF ISSUE, BY STATES AND TERRITORIES: 1902. 449 1890 1891 1892 1898 1894 1895 1896 1897 $93,304,734 1898 1899 $80,365,728 1900 1901 $120,817,126 1902 $121,232,078 Not reported. $48,982,168 $58,485,440 (66,879,786 164,178,811 587,438,246 $80,131,221 $70,903,826 577,733,166 $102,968,237 $1.56,287,642 1 26,055,213 29,652,890 28,145,796 43,703,939 15,727,022 57,953,462 21,988,739 68,339,062 64,052,114 70, 188, 723 52,533,675 "U,MM49" .52,734,165 67,048,796 86,220,344 74,2.58,078 16,977,049 82, .5.57, 351 23,511,817 1,148,741 183,807 367,300 17,611,469 221,420 3,979,080 .59,045,634 40,358,070' 9,317,419 9,370,046 16,040,216 2 4,163,333 10,234,900 10,284,626 16,829,685 12,700,084 23,264,877 14,107,653 12,060,637 17,249,423 3 28,200 239,800 61,733 3,373,500 92,000 266,200 144,500 7,861,200 1,752,000 130,000 19,417,990 183,000 1,632,600 43,000 6,631,025 1,600,000 295,000 17,861,271 426,500 840,600 40,000 10,403,452 2,746,470 1,270,000 27,976,917 309,600 720,300 622,000 16,310,839 2,417,000 1,609,000 35,964,723 680, 400 621,500 234,000 12,101,385 1,700,000 1,492,400 41,509,377 194,704 592,600 164,900 9,905,750 1,190,000 652, 130 41,362,030 1,126,200 297,800 420,500 14.774,727 4,2.50,000 2,385,650 46,933,846 623,350 510,009 217,000 8,010,390 618,000 1,518,200 41,136,726 303, ,500 136,000 182,100 10,637,028 1,693,000 1,097,025 38,626,602 278,350 66,000 331,600 6,309,267 3,684,000 1,392,530 54,988,169 618,800 276,300 167,000 14,027,323 690,000 i,4ro,ooo 68,970,921 809,866 418,000 148,000 14,548,493 620,000 432,700 .57.281.029 39,329,902 7,810,980 10, 140, 147 3,008,460 4 5 6 7 8 460, 100 21,891,880 9 10 13,379,920 3,496,149 5,015,811 6,522,450 14,909,280 3,620,349 988,361 2,065,631 13,996,492 1,861,999 2,002,780 8,916,300 17,421,651 6,178,616 6,376,750 1,523,100 18,826,635 2,307,241 14,830,847 7,027,447 27,820,661 1,690,091 12,098,726 939,300 34,000,614 3,701,816 3,649,700 4,290,100 41,388,429 2,283,700 3,261,717 1,830,400 24,966,703 4,081,681 12,088,442 5,789,032 31,806,367 2,638,706 4,181,430 3,301,100 38,701,680 3,446,840 12,839,639 3,190,200 62,708,648 4,406,089 11,856,184 5,021,160 11 12 13 14 6,919,250 1,107,300 6.907,900 769,700 5,122,650 494,800 3,324,450 903, 300 5,340,682 1,518,600 2,322,300 3,037,900 1,359,400 10,109,446 15 2,500 100,000 68,000 2,523,300 42,000 68, 700 160,500 1,040,000 156,000 65,500 1,708,600 393,283 6,380 7,882,583 118,600 4,930,770 16 5,346,600 136,000 6,010,000 3,966,760 64,000 4,400,500 1,160,000 17 18 487,750 86,000 603,200 808,500 162,800 958,331 700,900 197,000 2,008,400 638,400 118,800 763,400 1,046,000 109,900 1,904,797 465,000 29,800 444,600 663,250 169,900 965,650 765,500 73,800 927,100 894,282 45,900 448,350 1,191,200 226,700 1,782,600 1,109,300 63,000 867,900 1,667,600 179,800 1,983,260 639,200 498,700 1.649,050 19 20 21 133,000 52,500 208,200 209,500 9,399,980 622,431 68,900 227,000 40,000 16,201,478 487,900 387,500 1,038,000 96,000 12,162,428 30,000 166,500 562,900 14,000 12,506,497 90,000 170,000 602,297 1,042,600 18,335,966 25,500 193, 100 225,900 61,. 500 77,000 67,000 ' 240,100 535,400 ' 477,. 500 301,750 132.. 500 55,0.50 148,000 239,100 6,200 13,626,349 802,000 129,000 663.000 288,600 18,723,503 348,600 38,. 500 302,800 178,000 21,493,770 924,000 165,000 472,2.50 422,000 19,340,776 372, .500 441,000 726, 550 109,000 37,996,299 721,000 3,704,614 503, 856 1.400 42,231,092 22 23 24 18,100,567 9,560,962 16,310,075 26 5, 691, 192 11,500,707 9,192,403 7,902,819 16,362,148 13,001,806 6,645,758 112,369,030, 8,800,230 11,985,641 17, 467, 936 13,163,716 29,194,601 27,030,366 27 2,295,323 613,700 693,600 966,900 1,121,669 3,708,788 2,401,200 177,850 6,966,546 989,'450 966,661 4,700,771 3,360,350 251,270 2,845,500 1,706,500 1,028,783 2,960,026 4,805,649 486,068 828,300 908,527 814,385 4,602,678 6,437,066 1,789,889 6,736,400 1,902,637 496,656 2,973,818 2,783,926 1,593,086 6,211,720 1,324, .500 1,088,676 5,098,751 3,668,053 480,577 895,300 560, 300 951,528 3,015,204 7, 678,. 513 1,114,781 1,896,450 674,500 1,004.786 3,941,046 6,323,479 653,290 1,461,104 765,985 696,372 4,825,119 6,600.798 1,768,219 2,371,118 1,496,516 848,990 6,737,862 8,279,914 700,606 5,882,331 1,675,. 552 919,633 4,035,834 7,183.095 803,696 1,414,396 1,873,603 1,888,927 6,177,060 19,273,617 1,020,363 4,380,705 2,248,767 2,271,149 8,800,698 9,196,766 2,896,339 10,264,720 3,. 591, Oil 1,082,530 15,200,726 28 29 30 31 32 33 1,760,000 452, 900 311,000 62,000 289,512 427, 200 406,176 4,472,600 1,643,000 92,783 2,576,988 72,000 64,000 236,7.00 116,300 4,421,867 732,000 62,000 1,215,400 6,675 62, 500 762, 600 118,950 11,760,387 622,800 106,600 3,370,"616 36, 400 46,860 21,000 398,Sl3 1,671,900 813,400 368,300 1,210,000 64,750 74,600 289,568 153,300 2,089,045 502, 460 764, 750 3,067,600 28, 675 69, .500 168,000 497,876 1,339,700 1.688,600 930,. 500 185,900 29,300 5,000 9,000 167,004 2.138,600 1,021,831 1,296,632 1,150,400 68,000 13,000 66,000 325, 182 2,386,768 1,597,400 686,788 1,0.52,900 23,500 48,0,50 670,000 746, 481 2,466,7a5 1,0.56,088 1,398,932 639,000 87,9.50 161,200 1,647,100 1,847,692 2,936,635 468,500 1,050,135 913,200 54, 600 167,660 363,389 1,028,360 8,170,250 817, 620 681,967 654,090 63,348 163, 250 2,491,447 1,315.338 4,555,970 988,150 1,139,367 5,040,900 31,700 344, 244 512, 618 743,819 3,705,400 1,031,916 951,462 5,010,876 400, 432 146, 900 3,490,718 4,168,433 8,227,007 34 35 36 37 38 39 40 41 2,866,600 2,066,367 1,0.53,887 1,126,400 1,119,746 448, 300 1,827.200 1.532,200 1,542,760 i 1,632,387 3,886,700 1,566,820 1,616,600 2,854,561 42 1,773,200 739,000 276,000 79, 400 1,606,000 297, 867 1,283,600 450,000 25,000 2,366,500 378,797 400,000 263,500 11,590 10,696,500 327,100 678,600 216,000 4,800 445,500 475,745 68,000 470,000 116,000 969,300 231,300 102,500 101,000 13,500 891,400 68,300 1,465,000 110,800 183,100 311,400 969,800 150, 500 214,600 207,400 854,668 237, 100 326,600 656, 160 324,000 914,025 468,900 462, 100 422,675 278,812 1,304,248 1,687,400 75,500 1,766,400 357,400 4,283,550 279,900 754,200 273,220 2.59,500 2,989,160 32,000 309,500 773,000 602,000 2,088,900 2,004,656 199,900 543,226 106,780 6,372,446 43 44 45 46 47 107,000 10,066,000 2,500 10,000 26,500 12,000 52,926 84,044 298,000 16,000 314,300 3,168,660 122,000 238,000 67,000 123,500 9,000 605,000 182,500 1,168,900 2,264,851 4,045,116 212, 390 45,000 122,000 947,940 8,231,976 48 22,600 49 50 10,000 1,573,500 2,531,925 50,000 590,600 6,914,875 84,000 359,000 4,874,375 89,700 869,600 2,032,325 128,900 762,500 1,412,602 33.900 240,000 862,050 13,199 704,400 2,688,768 36,000 665,025 3,328,325 44,650 945,298 2,670,335 182,000 811,000 3,066,221 235,000 2,449,150 5,678,886 2,268,500 6,143,574 52 63 450, 600 1,237,800 235,000 797,375 270,500 440,900 647, 725 2,006,812 1,327,500 1,100,600 827,800 1,784,365 912,000 1,238.472 64 20,000 209,000 41,000 56,000 931,200 1,600 200,074 195,000 62,600 8,000 123,000 553,876 50,000 326,000 124,000 419,300 66,000 406,000 90,000 48,000 23,000 841,600 98,000 38,000 35,000 10,000 75,000 692,800 15,000 509,000 160,000 102,865 128,400 1,299,600 93,600 730.000 205,000 245,000 104,600 347,600 10,000 162,500 708,058 55 71,000 56 35,000 380,600 16,000 22,000 89,200 227,700 15,725 212,700 200 1,876,600 65,012 127,500 795,000 57 40,000 199,500 616,414 15,000 37,700 68 50 1,391,000 809.000 838,000 60 16,000 6,000 105,074 70,000 26,000 4,706,700 233,000 605,000 20,000 18,000 209,000 300.000 40,500 112,000 61 1,391,000 326,000 809,000 730.000 6,700 31,000 6,956,804 fli 2,059,325 4,288,875 3,762,000 952,825 971,702 214,326 681,966 1,162,825 1,531,736 1,728,421 3,164,620 1,200,361 64 1,012,600 663,000 393,825 3,063,900 1,570,000 81,800 1,652.400 2,2801-000 356,475 3,481,000 36,000 236,000 80,000 270,000 602,826 269,. 500 102,182 610.020 10,000 90,000 ll"4,326 7,431 15,000 559,525 668,450 443,500 429,786 1,200,000 128,000 400, 421 54,000 130, 170 2,980,3,50 434,041 181,500 56,257 962, 594 665, 969 6,106,694 1,063,610 785.600 433,000 729,825 66 67 68 932—07- -29 450 WEALTH, DEBT, AND TAXATION. Table 85.— FUNDED DEBT AND SPECIAL ASSESSMENT LOANS OF MINOR CIVIL STATE OR TERRITORY. Total. 1903 1904 1905 1906 1907 1908 1909 1910 1911 1 Contmental United. States North Atlantic division $1,661,433,680 S43, 496,558 $43,941,236 $39,035,467 $40,545,937 $48,601,620 $35,698,494 $46,127,773 $34,753,733 $42,737,474 2 977,596,146 30,428,136 29,445,495 28,711,719 21,176,050 36,189,448 22,112,922 27,600,199 21,759,320 23,690,739 3 255,816,936 7,370,290 5,495,751 10,645,670 9,182,798 7,490,703 4,631,667 5,686,689 5,496,507 7,371,182 Maine 4 9,842,462 7,741,616 3,635,433 183,067,738 27,099,890 24,529,897 721,779,210 197,411 296,900 24,700 6,594,286 19,000 1,239,000 23,057,840 19,728,423 1,085,276 2,244,141 348,627 113,128 130,000 72,600 4,930,373 79,000 170,760 23,949,744 873,678 95,800 53,500 7,986,542 49,000 1,587,150 18,066,049 120,650 64,300 200,600 6,731,498 1,625,000 440,760 11,993,262 1,661,750 660,000 55,333 4,597,370 269,000 357,260 28,698,745 102,860 107,000 61,600 3,578,717 19,000 662,600 17,581,265 137,310 209,000 166,700 3,658,179 186,000 1,331,500 21,813,510 224,900 152,600 30,700 2,935,407 619,000 1,534,000 16,262,813 188,350 133,200 224,700 5,979,932 409,000 436,000 16,319,667 "i New Hampsliire . fi Vermont 7 Massachusetts S q Connecticut 10 Southern North Atlantic. . . 11 623,578,891 72,909,478 126,290,841 111,799,750 19,067,094 2,071,650 2,811,100 2,113,264 14,090,083 1,666,066 2,309,900 866,983 8,613,709 2,214,300 1,106,243 760,963 26,694,168 890,625 1,113,962 1,007,085 12,445,070 4,400,126 736,059 2,249,598 18,644,850 2,050,250 1,118,410 6,479,175 12,545,291 1,834,722 1,882,800 1,080,297 13,242,188 2,156,789 920,580 1,326,090 V> New Jersey n 14 South Atlantic division Northern South Atlantic. . . 15 84,034,304 136,600 1,611,175 591,354 648,400 769,410 623,323 1,183,660 346,822 649,650 16 2,506,600 41,832,333 12,923,630 23,451,919 2,319,822 28,766,446 10,000 6,460 13,000 99,160 8,000 212,027 16,300 365,660 2,300 12,250 36,300 8,760 2,300 31,750 34,300 258,760 23,800 11,260 1,800 85,750 35,300 3,750 17 IS District of Columbia IP 1,078,225 51,000 602,079 571,804 5,000 276,629 547,450 56,900 112,563 720,360 16,000 237,675 324,373 5,900 1,626,275 1,109,800 38,800 6,295,526 181,360 77,922 733,475 570,900 39,700 676,440 ''n 21 Southern South Atlantic. , . 99 6,107,881 6,981,762 12,484,363 3,191,450 329,873,963 61,050 33,775 106,202 11,000 9,196,695 7,500 28,875 561,204 4,500 11,177,665 15,000 44,375 216,254 6,000 24,176 75,088 7,300 13,748,489 67,600 79,875 79,300 11,000 9,094,708 3,000 1,548,776 47,300 27,200 9,802,149 56,500 1,889,176 3,263,850 86,000 10,671,249 120,000 33,875 577,600 2,000 8,668,191 247,300 108,540 72,800 247,800 12,888,145 n South Carolina. . ?A 95 26 North Central division Eastern North Central 7,977,838 27 218,197,036 1), 782,260 7,229,910 5,823,366 9,134,232 5,266,034 7,208,059 6,426,386 6,249,646 7,900,259 9R 105,142,993 17,036,423 65,860,827 24,079,948 16,086,846 111,676,917 4,200,383 370, 466 1,142,199 881,586 187,626 2,414,436 4,020,404 291,446 1,663,901 1,182,891 171,268 3,947,755 3,231,630 636,710 646,363 946,050 463,622 2,154,473 7,216,326 311,448 573,092 816,318 218,048 4,614,257 2,382,532 377,970 1,118,800 662,664 733,068 3,829,674 3,691,561 664,720 1,889,775 703,289 468,724 2,594,090 4,133,892 636,524 747,875 660, 112 458,983 4,244,863 3,261,386 464,559 975,612 614,706 1,043,383 2,408,546 3,461,607 665,759 2,672,900 580,810 729,183 4,987,886 9q Indiana ^0 81 ^■^ 33 Western North Central ?4 28,942,403 10,677,851 37,066,919 1,243,230 2,109,656 12,181,029 19,466,829 88,134,294 606,081 163,410 777,125 70,875 189,800 327,176 280,969 2,647,400 367,671 172,247 2,959,290 43,550 56,000 126,600 223,497 647,172 666,435 94,608 456,560 28,400 164,312 174,600 571,568 700,485 490, 166 497,325 2,893,660 23,295 61,700 156,900 492,232 3,471,235 857,200 229,677 1,647,150 36,600 73,800 269, 147 717,300 1,727,185 1,177,796 352,032 73,550 18,700 14,960 333,700 623,362 271, 150 476,860 825,538 1,028,150 58,650 86,300 799,300 971,065 598,160 163,090 377,500 447,160 70,278 186,200 480,608 683,820 1,680,960 906,110 666,983 2,656,988 116,900 85,550 269,600 386,865 1,051,100 ?5 ■Ifi S7 SS South Dakota SP 40 Kansas 41 South Central division Eastern South Central Kentucky 42 42,130,092 2,480,265 133,697 326,900 3,346,100 1,678,350 227,350 412,200 1,571,600 994,300 4'^ 16,930,264 11,123,215 10,617,281 3,559,332 46,004,202 2,273,975 151,000 17,600 37,790 167,135 109,497 3,500 400 20,300 413,475 95,700 200,000 11,400 19,800 373,686 1,000,600 111,000 2,212,200 21,300 126,136 70,400 986,600 551,950 70,600 48,835 15,900 76,900 44,650 91,800 43,800 28,300 332,500 40,400 11,000 185,950 1,047,900 340,000 76,400 108,300 109,360 556,900 348,200 30,400 58,800 66,800 44 45 46 Mississippi 47 Western South Central 48 22,992,431 821,284 660,000 1,210,849 20,329,638 54,029,637 8,035 3,000 7,585 159,360 17,686 1,000 33,086 1,000 10,085 1,000 5,050 1,000 22,360 119,000 39,600 1,000 15,050 1,000 4P 50 Indian Territory . . . . 51 38,560 63,500 1,389,200 250 37,600 583,194 250 37,500 1,162,675 6,600 38,000 879,000 10,250 58,500 1,674,976 260 40,500 3,781,400 5'' Texas 156,100 875,700 246,640 657,660 355,000 778,432 5? 54 13,963,149 274,100 298,500 526,900 1,191,600 321,500 771,976 301,300 274,500 165,400 55 2,736,868 541,865 827,525 9,494,589 363,312 5,094,274 51,000 93,000 41,000 2,300 29,100 56 16,000 11,300 274,000 57 Wyoming 11,600 262,600 6,800 291,700 73,200 437,700 15,000 6,800 1,184,800 6,800 314,700 6,800 765,175 7,300 216,200 58 50 60 255,000 40,000 5,000 30,000 6,000 95,000 665,674 4,372,700 66,000 34,972,114 12,000 243,000 10,000 20,000 fP Utah 40,000 5,000 6,000 70,000 25,000 3,521,000 6? 64 Pacific 346,600 359,150 262,532 197,600 221,694 385,700 547,700 1,294,475 65 16,827,276 8,155,719 9,989,120 1,100,000 51,900 106,200 188,600 45,000 61,382 146,160 70,000 23,900 103,700 6,000 50,200 165,494 80,000 33,500 272,200 160,000 126,500 271,200 1,017,500 119,600 157,475 2,948,000 202,750 370,250 fifi 11,200 347,950 f;7 6*? 1 Not including any school district debt except that of those of 8,000 or over in 1900. 2 Not included in continental United States. ' cities, towns, villages, and boroughs'* shown in Division A of Table 86 which had a population PUBLIC INDEBTEDNESS. DIVISIONS,' CLASSIFIED BY YEAR OF IVUTURITY, BY STATES AND TERRITORIES : 1902. 451 1912 191S 1914 1915 191fi 1917 1918 1919 1920 1921 1922 1923 Alter 1928 Not reported. $51,275,521 845,484,713 $37,818,167 852,337,203 145,996,557 837,592,932 S43,887,679 841,779,337 1(54,082,738 ?48,876,823 560,904,413 841,693,338 8504,341,905 8120,524,072 1 27,813,319 27,958,720 20,873,764 33,436,954 26,766,760 23,419,807 27,933,164 26,470,222 31,420,461 24,000,344 35,409,38] 33,272,036 333,720,471 63,996,725 2 8,263,733 8,785,049 6,629,024 6,873,713 6,908,032 8,555,308 7,666,021 8.367,458 7,308,044 9,279,174 11,294,302 8,613,993 85,559,834 9,451,988 3 621,400 398,000 58,200 6,344,163 407,470 434,500 19,649,586 230,500 708,100 53,200 7,201,749 19,000 572,500 19,173,671 229,360 446,800 249,200 5,166,174 93,000 444,500 14,244,740 134,900 484,300 101,300 4,289,413 419,000 444,800 27,563,241 131,050 384,500 21,300 5,534,682 629,000 207,500 19,858,728 827,860 377,000 267,300 6,760,958 144,000 178,500 14,864,499 657,750 409,009 67,900 4,449,862 296,000 1,875,500 20,277,133 118,260 343,000 79,200 6,100,408 618,000 1,108,600 18,102,764 199,250 90,000 157.000 5,465,894 88,000 1,307,900 24,112,417 311,250 274,800 108,000 6,829,624 1,230,000 425, 6C0 14,811,170 646,000 8.50,000 67,000 6,692,902 1,359,000 1,679,400 24,115,079 153,500 129,000 155,000 5,275,493 2,488,000 413,000 24,6.58,043 932,500 390,000 693,500 61,658,834 15,815,000 6,070,000 248,160,637 1,239,185 609,307 568,000 5,208,279 221,420 1,608,797 54,544,737 4 5 6 7 8 9 10 15,674,336 2,877,850 997,400 1,720,723 13,263,079 1,304,760 4,605,842 706,226 12,266,470 580,550 1,397,720 1,144,175 18,713,869 3,699,850 5,249,532 622,575 415,400 18,237,253 601,560 1,019,925 6,896,82,-. 13,006,699 835,550 1,022,350 800, 175 17,170,009 1,639,050 1,468,074 1,478,767 11,399,314 1,424,050 5, 279, 400 1,279,875 21,158,617 868, 200 2,085,600 2,125,675 11,384,470 1,730,470 1,696,230 3,642,556 14,883,229 4,203,000 5,028,850 3,416,250 8,502,243 3,028,000 13, 127, 800 2,113,875 168,078,485 21,739,660 58,342,492 65,672,622 34,770,052 10,107,244 9,667,441 4,047,370 11 12 13 14 546,500 159,600 996,000 6,641,500 410,800 879,582 698,000 1,551,000 2,479,850 1,762, .525 1,075,500 56,347,450 2,710,213 15 135,800 29,200 800 10,000 60,800 20,000 60,000 5,000 35,000 6,319,500 l.W.OOO 2S.500 25,000 1,094,500 120,000 31,218,550 12,904,250 11,002,550 1,102,100 9,225,172 1,757,800 178,233 6,380 664,200 103,600 1,337,187 16 ,532,500 254,600 733,500 619, .500 104, .500 17 18 266,000 115, 600 1,174,223 145,500 3,300 546,626 849,700 65,500 148,176 314,100 36,300 207,175 151,000 36,000 355,325 152,000 12,875 188,700 1,7.50 10,522,482 18K, 500 43,800 389,375 347,082 212,000 231,500 .581,875 808,500 9,000 .374.675 1,244,350 116,000 1,162,706 1,159.025 84,000 1,653,7^5 896,000 75,000 1,038,375 19 20 .599,175 21 103,500 988, 423 81,300 1,000 16,506,247 36,000 32,376 474,250 4,000 12,273,543 8,000 69,375 55,800 25,000 13,877,353 6,000 63,875 137,300 168,000 61,975 93,900 75, 500 10,081,333 459,000 48,875 76.800 14.500 10,444,133 249,200 103,375 203,300 26,000 11,130,640 168,000 117,875 291,300 7,500 13,440,977 515,431 80,875 226,400 340,000 16,227,770 409, 400 435,875 770,4.50 38,000 17,131,432 10,000 122,375 106,000 2,869,000 994,225 3,504,947 1,867,000 49,940,256 390,500 67,949 474,308 404,400 ■38,304,382 22 23 24 15,648,399 2,129,977 26 11,715,434 5,661,613 9,802,225 10,171,099 4,691,475 5,493,881 4,393.033 5,411,168 9,265.008 11,279,351 10,198,338 1,406,477 42,938,106 23,750,678 27 3,690,754 3,051,825 3,159,763 984,909 928, 183 3,790,813 2,675,942 745, 338 988,450 475, 560 776,333 6,611,930 2,681,110 444,078 5,680,400 356,550 640,087 4,075,128 1,618,799 i;283,886 5,999,600 531,550 737,266 5,477,300 2,074,230 239,880 833,600 703,750 840,015 5,831,007 2,402,898 174,368 1,360,100 428,050 1,128,465 4,587,452 2,080,477 168,991 1,1,51.000 570,750 421,815 6,051,100 2,304,780 426,735 1,349,600 537,250 792,803 5,719,372 2,897,230 127,596 4.7.55,750 768,917 715,515 4,175,969 3,536,455 195,361 5,424,250 864,400 1,268,885 4,948,419 3,100,167 270,006 3,704,200 1.236.. 500 1,887,465 6,933,094 1,310,026 39,536 1,000 33,165,966 2,670,396 78,600 6,967,545 66, 600 7,002,150 6,204,448 3,199,827 10,135,007 2,836,802 1,374,594 14,553,704 28 29 30 31 55,915 723,600 32 33 645,890 655,200 1,240,500 5,000 77,300 917,768 249, 155 962, 450 1,898,190 60, 600 3,617,690 48,600 64,150 29,250 893,550 534,300 1,850,910 189,000 1,024,500 59,250 75,800 205,568 670,100 436,100 786,500 673,650 3,091,500 24,600 72,150 161,000 667,900 1,682,700 2,970,000 759,050 190, 400 34,000 19,800 34,200 1,823,557 739,715 1.384.950 896,400 994,400 36,000 24,000 91,500 1,160,202 1,433,849 2,704,500 219,200 2,185,900 1,983,000 702,632 933, 500 72, 160 125,200 963,300 939,590 2,458,375 863,500 824,462 838.900 51,850 150,000 441,981 1,005,276 3,878,750 1,128,700 201,950 359,650 22,500 107,500 2,389,747 738,372 2,650,681 747,300 330,600 4,971,000 26,200 301,244 317,500 239,250 2.434,250 481,000 7,000 8,000 4,880,000 62,000 12,000 908,565 1,816,887 4,649,376 398,032 153,400 3,228,885.. 3,398,559 7,190,519 34 35 36 37 5.500 > 465,000 471,000 2,852,560 16,000 38 39 211,500 1,825,150 2,048,150 46,360,068 40 41 173,100 293,600 273,800 1,417,800 582, 415 941,450 1,686,260 1,845,625 2,221,000 1,888,587 1,549,000 1,763,400 14,637,620 1,686,773 42 9,400 106,500 1,400 56,800 789,350 190-,800 97,500 1,400 3,800 240,800 72,300 162,000 20,400 19, 100 162,300 158,300 1,188,300 15,400 55,800 264,900 8,300 164,015 149,200 260,900 157,300 138,300 214, 100 367, 150 221,900 492,399 232,900 605,000 300,560 547,800 1,166,300 152,800 604,500 812,025 276,300 612,750 847, 500 538,500 527,400 307,600 1,657,750 62,267 1,140,500 610,920 174,900 762,094 195,300 510,000 360,000 483,700 885,250 1,623,400 7,363,170 2,963,000 3,760,800 550,660 31,722,448 677,256 281,700 566,326 161,492 5,503,746 43 44 140,000 45 46 61,750 47 65,050 1,000 6,050 56,000 16,060 1,000 6,060 1,000 113,, 550 13,000 47,. 550 17,000 31,550 1,000 45,500 22,000 6,500 41,500 106,000 137,544 135,000 9,000 280,000 62,250 399,000 2,513,100 5,500 18,201,540 4,000 325,000 525,600 12,666,408 8,748,488 4,048,116 229,890 45,000 171,900 1,008,840 6,985,076 48 49 50 85,250 638,060 5,272,782 78,750 100,000 4,011,925 26,250 120,000 1,486,775 50,850 207,000 946,575 750 30,000 1,070,775 12,949 414,900 1,867,768 750 1,133,000 1,179,075 750 544,600 440,325 35,750 1,574,000 3,216,875 47, 750 470,800 2,265,472 56,250 51 5? 2,352,300 53 834,200 293,500 1,277,600 206,300 984, 600 968,512 229,800 99,300 1,303,600 436,565 540,800 102,300 1,442,725 1,118,572 54 15,000 62,500 8,000 1,300 221,700 110,000 68,000 66,000 30,000 25,000 48,000 1,300 25,000 1,167,300 10,000 61,300 75,000 160,000 102,866 68,700 115,000 170,000 245,000 20,800 105,000 ■ 20,000 708,058 55 71,000 1,300 1,205,300 56 1,300 817,900 1,300 95,000 1,300 899,300 16,000 525 1,300 875,000 26,212 15,525 41,300 158,500 76,300 6,000 427,225 766,000 259,600 564,512 57 363,914 46,600 37,700 58 59 2,395,000 100,525 525 525 600,525 22,626 50,525 744,337 130,625 60 525 100,000" 525 525 525 15,525 525 600,000 15,625 7,000 525 50,000 14,337 730,000 30,625 100,000 564,612 61 2,395,000 6,700 31,000 5,828,804 62 63 2,043,582 3,617,900 208,660 739,750 85,650 873, 731 348,750 318,500 1,862,750 1,084,570 1,841,775 2,260,000 6,741,251 64 1,678,400 30,857 334,325 3,400,000 36,500 182,400 80,000 78,000 50,650 659,500 29,600 60,650 10,000 25,000 50,650 17,431 806,000 51,300 300,000 147,450 16,000 156,050 1,398,000 342,000 122,750 155,000 880,820 48,750 380,500 1,045,200 416,075 1,100,000 248,000 756,000 5,737,251 3,984,594 1,127,610 716,600 65 2,250,000 66 48,760 67 fiS 452 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS.' ALABAMA. INDEBTEDNESS, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. CITY, TOWN, VILLAGE, OR Total. Funded. - UnJundcd or floating. Sinking Total. Per capita. Popula- tion.* BOROUGH. Revenue 3 and special assessment loans, and judgments. Out- standing warrants. assets, 1902. 1902 1890 1880 1902 1890 1880 Total $10,766,826 J10,517,2S1 5177,247 872,298 I'j S179,251 S10,.587,575 $5,084,3.50 $3,953,514 4,500 10,000 346, 400 20,000 20,000 6,000 40,000 164, 500 2,505,910 53,121 60,600 601 35 184 40,000 3,813 36,200 3,715 "13,605 38,500 62,693 2,500 10,594 20,600 24,500 151,000 2,100 36,164 143,644 6,000 30,000 941 82,204 1,680 21,930 35,000 450 190, 192 10,000 25,000 10, 613 119 110 1,185 34,842 3,254,830 2,054,910 15 30,642 1,.500 5,000 13,000 41,218 16,033 20,000 31,984 10,143 29,643 37,500 8,598 307, 165 79,000 131,. 500 127,000 126,800 4,500 4, .500 10,000 346, 400 18,000 20,000 6,000 40,000 164,000 2,605,910 63, 121 60,600 601 35 184 40,000 3,813 36,200 3,515 13,605 38,600 62,693 2,600 10,594 19,300 24,500 151,000 2,100 36, 164 143, 644 6,000 30,000 941 82,204 1,680 21,016 35,000 450 190, 192 10.000 25,000 10,613 1 119 110 1,185 34,842 3,090,216 2,054,910 15 30,642 1,500 5,000 13,000 41,218 16,033 20,000 31,873 10, 143 27,018 37,600 8,598 303,669 77,117 131,500 127,000 126,800 $1.98 18.15 31.89 17.82 2,276 Andalusia town i6, 000 340, 400 20,000 20,000 6,000 40,000 164,000 2,468,526 52,000 60,000 600 250,000 $2.01 25.01 651 Anniston city 6,000 10, 863 2,000 1,010 11.82 1,692 4.15 13.07 25.79 61.32 38.44 48.60 2.16 0.06 0.18 35. 34 3.55 28.84 3.09 4.37 14 77 19.14 6.68 16.68 9.19 40.16 33.32 2.38 28.32 22.17 5.57 28.93 2.52 19.20 0.44 8.70 11.07 0.73 23.53 8.60 15.05 6.52 0.24 0.04 1.62 20.62 77.36 64.14 0.06 6.91 3.54 9.94 22.30 9.71 11.69 12.74 7.66 5.81 7.75 32.47 5.37 26.48 23.14 1,447 ....-.- 3,060 Bessemer town 500 37,384 700 600 30,666 630,000 760 6.60 24 07 0.67 6,358 40,863 421 600 1,382 Bridgeport town 1,247 601 278 35 184 611 Clayton village 998 40,000 1,132 3,813 1,200 1,000 1,075 35,666 2,500 1,255 215 13,605 200 1,136 .52,391 8,000 ii. 95 3,114 28,600 55,000 2,600 10,000 10,000 23,600 149,000 2,100 35,000 140,000 6,000 30,000 10,000 4.21 2,606 7,693 3,275 t '.48 594 635 10,500 1,000 2,000 1,200 2,100 l.i.93 $18.25 610 70,000 70,000 4,632 884 883 281 3,644 1,277 50,000 8.32 1 6,478 1,078 1,037 941 2,704 1,680 430 374 76,000 4,500 45,000 15.61 4,282 3,840 21,500 35,000 914 9,000 .5.12 .. — 2,416 3,162 450 618 166, 600 10,000 25,000 6,400 23,592 .38,462 16,000 38,895 4 81 12.93 7.81 8,082 1,176 1 1,661 4,213 1,629 119 506 110 2,612 1,185 731 30,000 3,214,800 2,042,365 4,842 26, 400 7,310 1,698 Mobile city 13,630 6,245 15 642 164,614 2,289,691 722,050 2,609,250 567,900 73.68 33.00 89.57 33.98 39,947 32,038 290 30,000 1,500 5,000 13,000 40,000 15,700 20,000 26,000 10,000 25,000 35,000 7, .500 287,850 79,000 127,000 127,000 125,800 30,000 8.42 4,437 424 503 i 583 1,218 333 4,245 1,372 1,570 6,984 143 1,799 HI 4,163 1,745 2,844 2, .500 2,625 3,485 1, 155 1,098 1,215 1,602 18, 100 3,606 1,883 542,000 47,000 60,000 30,000 95,000 323,600 71.11 17.21 29.08 8.70 22.54 42.98 11,467 3,333 105 4,396 26.01 31.00 - 24.70 5,066 4,097 Tuscaloosa city ;:::;:;::;::;;:;:;;:;. 5,094 all 1 Includine in addition to towns which are merely villages under another name. New England towns having a population ol 8,000 or over in 1900. The debt of ' cities towns, villages, and boroughs' ' having a population of 8,000 or over in 1900 includes school district debt. ■' Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ,.„ , , a Inrliidlne all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1 1902 while the population given for all other minor civil divisions is that reported at the Federal census of 1900. PUBLIC INDEBTEDNESS. 453 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES. TOWNS, VILLAGES. AND BOROUGHS i— Continued. ^ ALABAMA— Continued . CITY, TOWN, VILLAGE, OR BOROUGH. Tuscumbia city Tuskegee town Union Springs town Uniontown town. . . Vincent town Wetumka city. . . Woodlawn town. York town Places not named INDEBTEDNESS LESS SINKING FUND ASSETS. Total. , 1890 r er capit a. 1903 1880 1902 1890 1880 tion.i $20,500 $10. 75 13. 82 , 14.92 35.34 0.62 17.79 9.06 0.47 $8.23 2,34S 2,170 :»,302 37,000 ' 35,906 11,000 17.60 12.88 1 2,634 1,047 765 663 25 800 2,848 250 528 5 1,100 « 8343,869 1 AKIZONA. Total $796,143 $665,674 $2,981 $127,688 S796, 143 $200, 166 $11,284 Flagstaff town Jerome town 103,602 1,600 125, 343 365,222 30,000 14,008 166,450 18 103,500 102 1,500 84, .568 11,960 103,602 1,500 125,343 366,222 30,000 14,008 166, 460 18 81.61 0.62 22.61 99.81 33.90 21.68 22.10 0.01 1,271 2,861 40,000 341,262 30,000 13,812 137,000 785 2,000 52,666 86,000 $16.60 48.89 5,544 Prescott city . . 3,. 5.59 Tempe town 885 196 31,675 30,490 16.89 5.92 ."■ji.'43' 646 Tucson city 29, 450 18 10,000 7, .531 1,519 « 1,284 ARKANSAS. (tS Total $1,044,017 $447,250 $429,089 $167,678 $33,933 $1,010,084 $680,041 $763, 298 16,000 21,000 50,288 133 4,500 450 15,000 4,000 500 44,279 9,250 W,996 26,876 60 247, 360 3,100 67,608 59 216, 643 1,000 8300 16,000 22,500 500 12,000 17 4,100 30,106 1,253 66, 490 1.600 80 14,000 8 421 650 16,000 21,000 as, 000 16,000 21,000 49,000 133 4, .500 450 15,000 4,000 500 44,279 9,260 19,995 26.875 60 247, 350 3,100 67, .508 69 183,998 1,000 8 300 16,000 22, 500 500 12,000 17 4,100 30,106 1,253 66, 490 1,600 80 14,000 "421 550 $6.88 11.39 17.25 0.07 2.26 0.43 9.36 8.57 0.47 12.40 2.28 14.69 2.25 0.11 44.67 1.89 , 6.52 ^') 4.61 1.06 80.42 9.37 14.25 0.29 4.18 « 4.30 9.06 2.10 5.63 1.55 0.20 6.98 (') 0.28 2,327 Bentonville town. . 1,843 15.288 133 1,288 36,000 40,710 $14.00 $27.09 2,840 1,840 Conway town. . . 4,500 500 0.49 2,003 460 1 1,041 DardaneUe town 15,000 1 1.602 Dprmntt town 4,000 500 41, 100 467 1,069 Eureka Springs city 3,179 260 1,995 8,109 60 50, 647 27,000 875 2,290 13.67 9.18 0.86 0.20 16.95 "■■6.'26' 3,572 Fayettevllle city 9,000 30,300 4,001 Forrest city 18,000 18, 766 1,361 Fort Smith city 16,273 11,943 447 170, 350 77,000 2,200" 31,179 135,000 2,642 37,000 219, 166 26.02 1.36 4.68 60.01 "'6.'92' 6,6.50 900 36,329 69 47,863 1,000 8 300 1,644 Hot Springs city 3,268 10,361 Jasper town 40 793 Little Rock city 118.900 49, 890 32,645 240, 362 3a5, 243 9.29 25.62 Lonoke town 961 Mammotli Spring town 1,500 C) 717 Mnrifl.nnfl, town 16.000 22,600 1,707 1,579 1 . . 500 12,000 17 4.100 4,706 1,263 37,186 1,500 80 1,707 2,868 953 Newport town North Little Rock town. . . . 5,675 3.61 Osceola town 25,400 3,324 Piggotttown ' 697 Pine Blufl city 29.304 31.000 100,000 3.11 31.22 11,804 967 Prescott town 14, 000 2,005 1,996 M21 550 Searcy town 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust umds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. *Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 6 Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. • Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in 1880 but reporting no debt in 1902. ' Population not returned separately. ■ Bata are for the fiscal year 1901. 454 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS 11^ 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. ARKANSAS— Continued . INDEBTEDNESS, 1902. Sinldng lund assets, 1902. 1 INDEBTEDNESS LESS SINKING FUND ASSETS. CITY TOWN VILLAGE, OR Total. Funded. - S40.000 Unfunded or floating. Total. Per capita. Popula- tion.* BOROUGH. ' Revenue ^ and special assessment loans, and judgments. Out- standing warrants. $500 2,876 1902 1890 1880 1902 1890 1880 Siloam Springs town §43,500 3,676 60,000 29 1,500 15 17,500 S3, 000 800 60.000 29 $43,500 3,676 60,000 29 1,500 15 17,500 $450 $24. 89 2.92 12.21 0.06 1.78 0.02 10.74 $0.02 1,748 Stuttgart city 1,268 4,914 487 2,000 0.57 1,600 15 j Walnut Ridge town 845 Warren town ' 1 954 17.500 1,629 ti 5 7, 600 « $17, 848 li CALIFORNIA. Total $10, 771, 633 Alameda city . . . Anaheim town,. Auburn city Azusa city Bakersfleld city. Benicia city . . . Berkeley city . Chico city Colton city - - - Elsinore city . . Escondido city. Eureka city Femdale town. Fresno city Gilroy city Grass Valley city . Hanlord city Hayward town. . . Healdsburg city . . HolUster town Lakeport town . . Lemoore village. . Lincoln city Lompoc town Long Beach city. Los Angeles city. Marysvilie city. . . Merced city Modesto city Monrovia city... Napa city Nevada City town . Oakland city Oceanside city Ontario city Palo Alto town. . Pasadena city Petaluma city Placerville city . . . Pleasanton town. Pomona city.. Red Bluff eity- Reddingcity.- Redlands city. Redwood city. Bio Vista town Hiverside city Sacramento city Salinas city San Bernardino city . 230,550 28,275 15,500 21,500 40,000 45,000 131,700 45,000 74, 4.50 16, 500 2,500 115.000 11,400 171.500 23,000 3^,000 48, 750 27, 198 72,000 31,625 13,860 22,000 17,000 45,000 70,000 3, 337, 063 15,500 39,000 42,500 89, .500 12, 825 68,000 420, 183 5,2.50 1.3,920 110,000 477, 251 7,500 37,:«0 19, 500 28, ,500 .32, .375 10, 500 55,000 29,915 20,000 157, 405 109,400 67,250 56, .580 $9,989,120 $2, .500 I $780,013 230,550 28, 275 15,500 21,600 40,000 45.000 131,700 45,000 74,450 16,500 2,500 115,000 11,400 171.500 23,000 .37,000 48, 7.50 26,400 72,000 31.625 1.3,860 22,000 17,000 45,000 70,000 3,282,700 15,500 39,000 42.500 89,. 500 12,825 i 68,000 ' 338,500 5,2.50 13,920 110,000 4,54,675 7.. 500 .37,. 3.50 19, .500 28, .500 32,375 10, 500 .55, 000 29,915 20,000 144, 250 109,400 67, 2,50 66,000 $278,079 $10,493,554 8,183 87 2, 765 3,850 54, 363 1,725 i 1,121 1 1 1 13, 155 1 221 580 230, 550 28, 275 15,428 21,500 40,000 45,000 131,700 45,000 74,450 10,500 2, .500 106, 817 11,313 171, .500 23.000 38.000 48,750 24, 433 68, 1.50 31,625 13, 860 22,000 17,000 45,006 70,000 3,337,063 15, .500 39,000 42, .500 89, 500 12, 825 68,000 420, 183 5,250 12,195 110,000 477,251 7,, 500 37, 350 19, 500 27,379 32,375 10, .500 55,000 29,915 $4,995,779 20,000 157,405 ; 109,400 1 67,029 66,680 224,000 ""'7"262' 38,000 61,900 7, 168 6,000 8,000 $5, 768, 622 40,000 ,514,033 42, 287 370, 316 14, 2.50 109,300 32,288 895,900 21,250 861,000 $13. 16 19.42 7.53 24.91 8.27 16.36 8.61 17.05 57.94 59.14 3.31 14.58 13.37 13.40 12.64 $20. 06 12,000 : 46.30 8.05 IB. 64 12.43 36.46 24.05 19.09 (') 16.02 46.30 31.08 29.86 4.43 19.81 21.00 74.27 3.18 20.92 6.07 1.5. 91 16.89 66. .34 47.89 1.94 21.37 17.73 4.95 11.77 3. 56 11.47 18. 10 1 29.33 19.74 3.66. 20.29 9.20 16.09 12.13 4.04 6.48 10.21 10.60 7.61 (') 87. 01 33.95 9.09 40.20 17, 524 1,456 2,060 863 4,836 2, 761 16,300 2,640 1,285 279 765 7,327 846 12, 800 1,820 4,719 2,929 1,965 1,869 1,315 726 (') 1.061 972 2,262 111,773 3,497 1,969 2,024 1,205 4,036 3,260 69, 244 330 722 1,658 9,965 3,871 1,748 1,100 5,526 2,760 2,946 4,797 1,653 682 7,973 29,862 3,304 6,160 1 Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loanf except special assessment loans. 2 Including all short-term loans in anticipation of ta.xes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 4 Except where otherwise indicated by footnotes, the population of "cities, towns, viUages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for aU other minor civil divisions is that reported at the Federal census of 1900. 5 Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. « Indebtedness less sinking fund assets tor minor civil divisions not reported separately in 1880, and also for those reported separately in 1880 but reporting no debt in 1902. ' Population not returned separately. PUBLIC INDEBTEDNESS. 455 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS '—Continued. CALIFORNIA— Continued. INDEBTEDNESS, 1902. Sinking (und assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded.! Unfunded or lloating. Total. 1880 Per capita. BOROUGH. Revenue ' and special assessment loans, and judgments. Out- standing warrants. 1902 1890 190-2 1890 1880 tion.< 5843,037 849,436 36,500 198,500 13,660 128,300 68,400 34,000 80,875 156,952 75, 750 466, 600 96,600 132,059 313, 325 35,700 36, 825 236,900 11, 250 92,160 56,000 45,500 16,600 72, 150 66,300 S839,000 250,000 35,500 198,500 13, 650 128, 300 68,400 34,000 80,875 155, 560 75,750 466, 500 95,000 132,000 311, 400 35,700 36, 825 236,900 11,2.50 92, 150 56,000 45, 500 16, 600 72, 1.50 56,300 84,037 599,4.35 8843,037 604,851 35,500 198,500 13, 650 128,300 68,400 34,000 80,875 161.869 75, 7.50 460, 194 96. 500 132,059 313, 325 .34,660 .36, 825 235,993 11,260 92,150 56,000 45,600 14, 375 72, 150 .56,300 8396, 600 747,627 8110, 130 3,059,285 846. 37 L72 60.89 S.95 6.06 42.47 37.34 8.77 16.39 23.06 20.75 81.32 31. 67 19.79 17.29 65.44 19.91 29.63 4.66 29.87 15.87 28.62 18. 31 25. 00 44.90 824. 48 ' 841. 70 2. .50 ■ 13.08 18,180 San Francisco city S244,.584 351,. 540 San Jacinto city 583 San Jose city 425,000 23.53 22,188 2,253 1 16,000 6.34 3,02] San Mateo city 1 1,8.32 9,000 2.74 3,879 4,933 Santa Barbara city . . . 1,402 5,083 1,872 4,500 338,060 0.32 1.56 60.41 6,687 Santa Clara town . 3,650 6,306 5,659 81,500 3,057 Santa Rosa city Stockton city . .59 1,925 6,673 408,000 385,615 28.29 37.50 18, 122 1,0.50 625 1,850 Vallejo city 907 31,455 29,600 9,660 39,850 4.96 12.72 3.35 6.66 7,965 Ventura city 2,470 Vlsalla city 3,086 3,628 Whitticr city 1,590 Winters town 2, 125 1 785 Woodland city .... 2,886 1,254 Yrelca town 5,000 1 13, 700 4. 55 « 2X3, 439 i COLORADO. Total. Akron town Alamosa town. . Animas town. . . Antonito town. Aspen city Basalt town Berkeley town Berthoud village Boulder city Breckenridge town. Brush town Buena Vista town. Canyon City Castle Roclc town. . Central City town . Colorado Springs city. Creede city Cripple Creek town De Beque town Del Norte town Delta town. . . Denver city... Durango city. Eaton town. . Eldora town.. Elyria town Empire town Erie town Florence city Fort Collins city. $11,640,242 12,600 23, 465 1,073 6,500 99, 667 11,000 19,800 11, 750 164,000 25, 760 2,301 30,000 168,500 -8,000 61,393 1,368,722 3,428 411,888 734 38, 451 25,000 4,074,636 304,200 22, 250 7,094 10,000 10, 600 20,600 258, 616 113, 495 S9, 494, 1 12, 500 13,000 3,000 46,800 11,000 18,000 10,000 148.000 26,000 30,000 164,000 8,000 36,000 1,353,000 "iis.ooo' '""'28,"77.5' 25,000 3, 689, 900 303,500 20,000 10,000 10,000 20,000 174,600 105,000 ! 8292,365 81.753,288 84,116 10, 465 1,073 2,500 52,867 1,800 ;,750 16,000 760 2,301 26,393 5.722 3,428 263,888 734 9,676 355,078 700 2,250 7,094 600 600 8,495 , 8343,300 12, .300 23, 466 1,073 5, .500 11,000 .]| 19,800 .11 11,750 . ! 164,000 -ll 25,760 -l' 2,301 .il 30,000 .: 168,500 8,000 60, 381 .' 1.358,722 .1 3,428 I 408,900 .; 734 38,451 I .; 25,000 3,763,682 304,200 .1 22,250 7,094 10,000 10,600 20,600 258, 616 113, 495 82,9.55,962 12,000 32,000 10,938 41,640 100,000 336,000 8560, 573 16,525 I 650,000 1 135,500 I 1,600 500 li§,676 835. 61 20. 57 6.97 15. &5 .30. 17 28.80 28.01 38. 52 26.67 26.39 6.04 29.82 44.64 20.32 19.39 58.90 3.65 40.30 .S.84 54. 54 30.53 27.46 91.71 67.94 17.96 7.23 38.41 29.56 69.37 37. 17 815. 98 52.63 9.61 (') 35. 16 6.09 49.71 2.42 (0 59.01 35. 40 820. 66 351 1,141 154 347 3,303 382 707 306 6, 160 976 381 1,006 3,776 304 3,114 23,069 938 10,147 83 705 819 137,041 3,317 384 396 1,384 276 697 3.728 3,053 'Including, in addition to towns which are merely villages under another name, New England towns having a population ol 8,000 or over in 1900. The debt ol all ' 'cities, towns, villages, and boroughs " having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds; and all long-term loans except special assessment loans. 3 Including aU short-term loans in anticipation of taxes, commoiily designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. * Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population, of 8.000 or over in 1900 is esti- mated as of June 1, 1902, while the population given-for all other minor civil divisions is that reported at the Federal census of 1900. ' Indebtednes.s less sinking fund assets for m.inor civil divisions reporting debt in 1890 but not in 1902. « Indebtedness less sinking fund assets for minor civil divisions notrenorted separately in 1880, and also for those reported separately in 1880 but reporting no debt in 1902. ' Population not returned separately. 456 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVIS IONS— Continued . A.— ('ITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. COLORADO— Continued. INDEBTEDNESS, 1902. Sinldng fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. a. Total. Funded.- Unfunded < 3r floating. Out- standing warrants. Total. Per capit Popula- tion.* BOROUGH. Revenue ^ and special assessment loans, and judgments. 1902 1890 1880 1902 1890 1880 82.000 1,250 8,222 39, 656 31,000 63,088 82,000 175,564 72, 200 39,a54 330 10,250 5,015 75,884 12,500 24,044 30,463 30,000 265, 242 8,500 180,000 30,000 91,000 16.000 600 2,468 94,337 423 .54.605 8,000 5,000 26,741 19,848 10,700 1,489 539 1, 389, 700 6,658 141 85,500 3.000 88,318 9,071 14,000 40,394 2,234 13,932 40, 783 489,605 481, 422 1.650 1,500 19,600 20,000 3,000 6,500 S2,000 .600 7,000 30,000 31,000 40.000 25,000 139,000 72, 200 36, 100 S2,000 1,250 8,222 39. 656 27,080 63,088 82,000 176,564 72, 200 39,854 330 10, 250 6,015 73,735 12,500 24,044 30, 463 30,000 265, 242 8,600 177, 471 30,000 88,000 16,000 600 *2,468 93,337 423 54,605 7,076 6,000 26,741 19,848 10,700 1,489 539 1,384,640 6,668 141 86,500 3,000 88,318 7,974 14,000 40,394 2,234 13,932 32,216 489,605 481,422 1,660 1,600 19,600 20,000 3,000 6,500 1 $9.35 1.97 .5.80 29.37 12.35 29.32 37.43 60.12 23.88 33.21 0.73 4.10 13.62 29.34 12.89 34.35 30.86 25.17 20.61 11.62 80.63 3L06 80.66 29. 25 0.81 6.44 71.63 0.83 44.87 16.42 36.23 12.18 54.08 64.46 7.33 2.05 47.95 214 Fort Morgan town ji,'222' 8750 19,506 j S19. 47 634 Georgetown town 1 418 9,655 30,000 32.61 1,350 2,192 S3, 920 Golden City 23,088 70,687 29.66 Goldfleld town 57,000 2,191 3,503 3,023 1,200 Grand Junction city 36, 664 88,600 41,739 36.99 37.77 3,500 254 330 10, 250 15 16,884 1,.500 44 3,463 Idaho Springs town Julesburg town 12,000 8.97 2,502 371 5,000 69,000 11,000 24,000 27,000 30,000 45,000 8,500 180,000 30,000 91,000 16,000 2,149 Lalce City town 30,072 22,500 30,000 49.64 39.75 49.10 21.34 "$7.'.56' 700 220,242 12,869 1 Longmont town 2,629 70,000 45.37 2,201 3,000 61,000 73.07 1,091 547 Lyons town 600 2,468 11,337 423 6 Mancos town 383 83,000 1,000 67,600 ; 46.'91 1,303 Montrose town 54, 600 8,000 5,000 24,600 18,000 10,500 . 60,000 37.69 1,217 924 Ordway town . . 138 2,241 1.848 200 1.489 439 369, 786 1,658 141 18,000 46,000 is. Is 1 2,196 367 Pagosa Springs town Palmer Lake town 166 3,500 9.43 ii.' 89']" 44.' 45' 10.83 « 203 Platteville town 944,'9i4' 5,000 100 75,000 9f3 5,160 292,000 12,280 835 143,000 28,877 0.16 42.37 27 ^1 23! 73 13 84 870 67,500 3,000 65,000 8,000 14,000 38, .500 6,686 2,018 110 3.218 10.59 Salidacity 23,318 1,071 1,097 4,033 18.06 29.70 • 2.24 20.22 13.17 91.60 96.55 10.25 5.86 64.26 74.35 11.07 46.76 775 1,894 2,100 (=) 1,360 998 2,234 2,932 10,783 9,606 192,347 1,6.50 1,600 11,000 30,000 475,000 261,300 Telluride town 8,567 15,844 110,000 20.68 19.92 2,446 5,345 4,986 Trinidad city 5,000 27, 775 t Westcliffe town j 1 256 17,000 20,000 3,000 6,500 2,600 1 305 j 269 1 271 Yuma town 10,500 •108,264 43.67 139 ' 198, 273 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ■• Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mTted as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 6 Population not returned separately. « Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. ' Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in J880 but reporting no debt in 1902. PUBLIC INDEBTEDNESS. 457 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.~CITIES, TOWNS, VILLAGES, AND BOROUGHS'— Continued. CONNECTICUT.! CITY, TOWN, VILLAGE, OR BOROUGH. Total. Ansonia city Bethel borough . . Bridgeport city-. Bristol borough . Bristol town Danbury city Daniclson borough Derby city Farmington borough . Greenwich borough. . . Guilford borough Hartford city Jewett City borough. Litchfield borough. . . Manchester town. ... Meriden city Meriden town Middletown city Naugatuck borough . New Britain city New Haven city . . New London city. Norwalk city Norwalk town. . . . Norwich city. . . . Norwich town Putnam city Ridgefield borough . RockviUe city Shelton borough Total. S24,046,649 South Norwalk city Southington borough Stafford Springs borough. Stamford city Stonington borough Stonington town Torrington borough . . Vernon town WaUiugford borough. WaUingford town Waterbury city West Haven borough . Willimantic city Windham town Winsted borough 357,080 39,000 2,025,114 93,000 301, 107 812,000 5,000 218,000 10, 400 147,000 3,880 6, 460, 887 28,925 4,000 101, 200 501,736 310,000 676,000 248, 624 1,090,996 3, 698, 304 955, 825 603, 428 446, 399 1, 162, 171 338, 301 68,250 50,000 150,000 46, 822 401,202 16,000 21, 100 218,966 29,000 63, 535 80, 100 284, 685 346,916 104, 145 1,873,078 35, 544 357, 550 197, 130 184, 3.50 INDEBTEDNESS, 1902. Funded.' Revenue ^ and special assessment loans, and judgments. 821,614,306 325,000 32,000 2,009,800 50,000 142,000 782,000 218,000 10,000 147,000 4, 874, 481 101,200 425,000 310,000 668,000 160,000 1,051,000 3,297,500 948,326 600,000 400,000 965,000 326,000 40,000 60,000 140,000 26,000 306,000 Unfunded or floating. 28,000 30,000 235,000 329,000 84,000 1,771,000 325,000 125,000 85,000 ,125,857 31,500 7,000 14,600 43.000 30,000 6,000 3,880 586, 406 28,926 4,000 04,000 8,000 87,427 38,000 356,000 7,500 3,400 46,077 178, 680 13, 301 18,260 10,000 96, 160 16,000 21, 100 8,965 29,000 50, 100 49,000 15, 450 19, 466 32, 600 32,550 72, 130 99,300 Out- standing warrants. S406,486 680 814 159,' 107 ' 12,736 11,197 1,996 44, 804 28 322 8,591 21,822 Sinking fund assets, 1902. 585 2,466 679 102,078 3,044 4.136 26. 659 7,007 8,766 ?!,877,200 23, 473 530 368, 408 10,300 64,823 2,600 3,328 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 822,169,440 60,875 36,886 29,664 22,927 43,425 32,015 240,902 26,014 3,006 1,000 333,607 38, 470 1,656,706 82,700 236, 284 809, 400 5,000 214, 672 10,400 147,000 3,880 4,725,836 28,925 4,000 101,200 .501,736 310.000 615, 125 248,624 1,054,111 3, 668, 640 932, 898 460,003 414, 384 911,269 312, 287 55,244 49,000 150,000 46,822 401,202 16,000 21,100 181,341 29,000 63,536 80,100 284, 586 342, 780 104, 145 1, 785, 287 36, 544 330, 891 190, 123 176, 585 1890' 1880' •114,473,161 ,812,399,8:8 150,219 1.496,113 71,201 483,000 1,778 30, 114 1,500 3,273,020 31,025 620,000 1,253,670 101,376 514,674 1,908,692 624, 108 1,220,557 9,385 232,064 38,000 71,296 22,202 143, 836 148,922 84, 123 558,995 7,500 293,900 36,762 23,790 740,268 22, 243 255, 415 6,416 80, 243 875 ',856 Per capita. 1902 ! 1890 825. 37 15.02 21.97 13.19 24.50 814. 53 798, 317 1,407,500 31,040 494, 843 1,584,619 496,611 622, 495 1,191,257 48.96 1.77 27.07 m 60.74 2.57 55.48 13.01 3.67 9.14 20.21 10.80 63.38 21.80 38.10 32.63 60.96 75.10 20.79 47.29 30.62 "9 6,5 24.80 5.05 20.13 (») 61.49 24.39 82.45 16.30 27.08 22. IS 45. 37 I'opula- tion.s 21.89 2.06 6.89 0.00 I Mil. 72 ' 43.53 119. 97 7.26 35. 40 25. 20 47.13 166,000 2,500 12.68 8.29 («) 20.68 16.50 60.87 4.69 8.58 10.97 > 12.73 62. 96 66. 34 1 3.99 ; 14.78 ' 14.61 (') 1. 42 58,764 7.44 7,987 8.73 116,436 33.56 4,000 60.88 63,972 11.57 361,608 32.62 1,100 6.77 31,600 36.79 44, 193 18.76 35,200 25.81 9.92 3.67 16.32 35.21 12.78 16.84 m 33.98 3.66 4.91 7.99 2.40 16. 69 1.33 13.05 17.83 0.56 4.77 5.35 8.39 13, 149 2, 661 75. 422 6,268 9,643 16,637 2,823 7,930 m 2,420 1,512 85,174 2,224 1,120 11.077 24, 824 28, 695 9,705 11,405 27, 670 112, 427 18,306 6,125 .19,932 19,271 24, 637 6,667 7,287 2,837 6,691 3,411 2,460 16, 531 2,278 8,540 9,176 8,483 6,737 9,001 .54, 727 6,247 8,995 10,137 6,804 DELAWARE. Total $2,579,638 82,488,100 883,050 88,488 89,013 82,570,625 81,413,111 81,417,613 200 22,000 26,124 24,000 50,000 37,000 33,000 4,000 37,, 500 4,300 50 26,500 36,000 2,278,964 200 200 22,000 26,124 24,000 60,000 37,000 24,000 4,000 37,500 4,300 50 26,500 36,000 2,278,961 SO. 37 19.43 7.86 13.15 22. 13 23.61 9.60 4.22 30.92 1.27 0.15 15.37 16.61 28.85 Delaware City 22,000 26,000 24,000 50,000 .34,000 33,000 4,000 37,600 , 26,000 21,376 29,000 1,063 $26. 83 6.98 826. 73 0.38 1 132 124 3,329 1 825 Laurel town 4,160 16,000 200 200 • 37,000 2,000 8,500 11.00 0.16 0.19 31.07 0..50 "'6.58' 3,000 9,000 2,500 948 Milton town . . 600 1 213 Newcastle city 1,300 50 1,,500 3,000 3,380 26,000 36,000 2,196,600 23,900 1,280,000 '2,285 6,000 1,372,460 9.74 20.84 2.48 32.31 Wilmington city 77,000 5,364 13 79 OOO 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 If any city or borough for which no debt was reported had a debt, it is included with that of the town in which the city or borough is situated. If the population of the town in 1900 was less than 8,000, its debt is shown in Division B of this table. 3 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. * Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 5 Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. « Population not returned separately. 7 Indebtedness less sinkiDg fund assets for minor civil divisions reporting debt in 1890 but not in 1902. '458 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. ' A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. DISTRICT OF COLUMBIA. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. CITY, TOWN, VILLAGE, OE Total. Funded.= Unfunded or floating. Total. Per capita. Popula- tion.* BOROUGH. Revenue » and special assessment loans, and judgments. $1,663,818 Out- standing warrants. 1902 1890 1880 1902 1890 1880 1 Total 814,677,448 i $12,923,630 $37,257 $14, 640, 191 $19,781,050 822 4Q» 323 Washington city 14,577,448 12.923,630 1,653,818 37, 257 14,540,191 19 781 050 1 29 dQS 393 $50.42 $85. 86 $126. 66 288,384 TLORIDA. Total $3,423,461 $3,191,450 $44,032 $187,979 $34,188 $3,389,273 $810,048 $1,055,636 Apopka town 1,7.50 3,9.35 34,800 174 5,496 3,179 22,500 44 26,991 15,000 65 81,236 40,036 7,000 1,374,382 7,000 458,923 7,863 19,387 10,000 17,200 10,000 1,275 12,. 500 1,967 1,200 45,276 61,979 44,000 1,500 262,519 10,000 97,754 21,000 38,009 18,014 20,000 618, 443 4,889 10,100 75 6,000 1,750 1,750 3,935 34,800 174 6,496 3,179 22,500 44 26,991 15,000 65 75,176 40,036 7,000 1,374,382 7,000 4.58,923 7,863 19,387 9,300 13,408 10,000 1,275 12,429 1,967 1,200 45,276 61,979 43,137 1,500 262,519 10,000 97,754 21,000 38,009 16,994 20,000 596,930 4,720 10, 100 75 6,000 $8.03 4.92 17.56 1.27 8.57 4.30 13.31 (') 18.63 21.43 0.52 23.17 11.02 4.48 44.08 7.05 26.82 6.96 4.83 7.88 15.79 11.11 1.06 11.65 2.09 2. 21 laiJo 24.98 13.07 2.64 13. 86 13.89 22.88 13. .33 218 1,700 4,800 2,235 Bartow town 30,000 1,983 137 174 196 5,300 3,000 22,500 5,400 3 500 Si6.65 Cedar Keys town 179. 739 De Funiak Springs town . 44 1,991 1 449 De Land town 25,000 15,666 40 ::;:::": Eatonville town 25 6,236 125 Femandina city 75,000 40,000 7,000 1,368,000 7,000 403,000 5,000 8, .500 10,000 17,200 10,000 6,060 38 000 13.56 5.37 3,245 3,633 1 562 36 14,977 ' . . . High Springs town Jacksonville citv- . 6,382 23.5,666 276,9i6 13 66 s?.-. dl 31 177 Jasper town !:;;;:".!i'"'i."6i" 1.38 1 993 Key West city 55,92.3 163 10,887 10, 000 17 114 Kissimmee city 2,700 1,500 1 1,132 Lake City town 4 013 700 3,792 30O 1 0.54 1,180 Madison town 1 849 Marianna town 900 1,275 2,663 . . . . L. . . • 1.83 1,204 Monticello town 12,500 7i 1 076 Myers town 1 , 677 290 1,200 26,376 1,979 943 1 543 Ocala city. 18,900 60,000 44,000 1,.500 246,800 10,000 85,000 21,000 30,000 18,000 20,000 .570, .500 4,000 5,000 9,360 1 34,968 1 3.22 12.24 13.89 3,380 2,481 1 863 42,200 1 3,301 569 Palmetto town.. 14, .500 1,219 263,000 8 7.50,000 22.38 109.57 18,947 720 Plant City town 12,754 I 4,272 St. Petersburg town Sanford city 8,009 14 26. 21 17. 48 6.71 33. ,36 6.24 17.91 0.11 16.39 1 450 Starke town 1,020 972 Tallahassee citv. 2,981 17,901 47,943 889 1,700 76 21,613 169 1 140,000 25. 31 Titusville town 756 3,400 564 White Springs town 690 6,000 366 '19,180 8 24,720 GEORGIA. Total I $12,992,768 $12,484,353 $311,721 $196,694 Abbeville town.. Albany city Americus city. - . Athens city Atlanta city Augusta city Austell town Bainbridge town. Bartow town Baxley town 11,000 144,000 139,000 295,000 3,212,065 1,921,700 700 39,000 1,600 8, .500 11,000 135,. 500 1.39,000 295,000 3, 092, .500 1,746,700 700 .35,000 1,600 8,500 8,500 "'36,666 175,000 4,000 90, 165 ,456 $12,378,313 $9,393,173 $9,548,613 192,000 11,000 144,000 139,000 295,000 3,020,665 1,921,700 700 39,000 1,600 7,941 60,000 82,500 2,212,500 1,744,010 1,600 7,000 107,960 2,180,000 1,959,519 6,900 $9.55 31.26 18.11 27.92 32.02 47.26 1.08 14.77 5.59 16.27 $9.38 9.55 33.76 52.37 2.75 4.20 $17. 70 68.27 89.51 4.' 81 1,152 4,606 7,674 10,567 94,324 40,669 648 2,641 286 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. s Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1000 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 6 Population not returned separately. 8 Compromised in 1881 at 40 cents on the dollar. 7 Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. 8 Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in 1880 but reporting no debt in 1902. PUBLIC INDEBTEDNESS. 459 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINO^ CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLACIES, AND BOROUGHS i— Continued. GliOl!*; I A— Continued. INDEBTEDNI ss, 1902. Unfunded c Sinking fund assets, 1902. INDEBTEDNESS Total. ^ESS SINKINf CITY, TOWN, VILLAGE, OR Total. runded.2 )!■ floating. BOROUGH. Revenue a and special assessment loans, and judgments. Out- standing warrants. 1902 1890 1880 818,000 324, 205 3,000 7,000 3,000 12,500 2,500 13,000 46,000 62,341 400 3,000 500,500 48,000 3,500 28,000 2,200 42,000 2,100 466 63,600 10,00C 2,500 4,950 15,000 66,960 7,000 27,900 28,600 29,000 154 4,000 400 45,958 30,000 22,000 21,797 142,200 21,000 66,000 425 10,000 600 3,500 8,700 10,831 100 25,000 4,600 2,500 4,000 11,500 231 15,000 1,071,006 27,000 17,000 32,700 6,000 10,000 26,000 76,000 5,000 2,600 18,600 2,700 11,200 10,000 299,100 3,000 818,000 298,160 3,000 7,000 3,000 12,500 2, ,600 13,000 45,000 56, 100 400 3,000 500,500 40,000 3,500 26,000 2,200 42,000 2,100 818,000 324,206 3,000 7,000 3,000 12,203 2,500 12,636 41,800 62,341 400 3,000 500.500 48,000 3,. 500 28,000 2,200 42,000 2,100 406 37,894 3,000 2,500 4,9.50 15,000 66,960 5,310 27,900 28,600 29,000 154 4,000 400 45,9.58 30,000 22,000 18,594 142,200 21,000 55,000 425 10,000 600 3,500 8,700 10,831 100 25,000 4,600 2,600 4,000 11,600 231 15,000 711,913 27,000 16,2.58 30,306 4,000 9,. 500 23,000 75,200 5,000 2,500 18,500 2,700 11,200 10,000 294,100 3,000 823,000 83,056 866,600 891,770 Buchanan town Butler town 8297 5,000 Carroliton town.. 364 3,200 Cedartown town 5,761 480 7,600 1.50 Claxton town Columbus city 480,000 12,000 540,800 8,000 1 3,000 Culioden village Cuthbert town 5,111 1,075 466 Daltoii city 63,. 500 10,000 2,. 500 4,9.60 15,000 66,100 7,000 25,000 28,600 29,000 16,606 7,000 45,900 21,500 426 Demorest towal 475 Douglas town. I 4,000 5,000 Dublin city.. 860 East Point town 1,690 400 2,. 500 Eatonton city . . 4,900 14,500 Elberton city 154 Ellijay town 4,000 400 45,9.58 30,000 22,000 21,797 142,200 21,000 55,000 i6,'666' 600 3,500 8,700 10,000 4,500 1 Forsyth city 6,200 16,000 ' ii,966 Fort Gaines town 3,203 Gainesville city 92,200 26,300 1 43,000 816 1,700 68,700 Guyton town 200 225 Hogansville town • 5,666 Jesup town 600 100 231 25,000 4,600 2,600 4,000 10,000 16,300 Lumpliin town McDonough town 1,500 231 15,000 936,800 25,000 17,000 32,700 6,000 10,000 26,000 76,000 5,000 36,384 2,000 98,842 369,093 .504,744 2,000 743,000 6,600 ' 74^- 2,394 i 2,000 600 3,000 800 5,000 2,365 6,. 500 15,667 2,600 18,600 2,500 9,700 10,000 299,100 3,000 1,000 300 200 1,.500 5,000 303,900 318,000 Royston town Per capita. 1902 822. 39 36.22 8.36 6.03 4.24 14.34 2.38 6.32 13. 33 22.08 0.81 5.42 28.32 13.82 7.49 13. .58 6.59 15.90 1.67 0.72 8.78 1.03 4.46 .'<.02 1.3. 16 22.42 4.04 22.59 15. 69 7. ,56 0.,32 6.88 0. 53 25. 29 25.60 16.86 9.20 32. 45 13. 90 8.02 0.85 4.76 0.67 2.35 11.98 13. 45 0.31 1890 s~. m 6.77 0..38 27.74 7.60 2.28 4.63 2.91 9.22 6.47 "6."74' 28.79 "6.' 5.5' 1.51 0.97 6. ,S5 6.39 2.07 6.26 7.82 0.34 14.71 30.45 13. 55 3.36 7.18 9.73 5.16 25.47 20.68 9.17 2.65 8.11 6.19 11.06 12.61 40.34 5.18 I 8!) I $31. 74 8.66 0.27 22. 19 68. 28 9.21 5.48 0.54 1.06 43.1 Popula- tion.^ 804 9,205 369 1,161 707 851 1,0.51 1,998 3,135 2,823 491 553 17,676 3,473 467 2,062 334 2,641 1,265 644 4,315 2,926 660 617 1,140 2,987 1,315 1,235 1,823 3,834 474 581 761 1,817 1,172 1,306 2j022 4,382 1,611 6,857 500 2,103 893 320 4,274 8.53 1,208 700 1,470 683 1,020 23,378 1,992 4,446 4,219 411 1,846 903 3,654 545 945 2,281 436 1,014 793 7,291 579 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of all ' 'cities, towns, villages, and boroughs " having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and ail long-term loans except special assessment loans. 3 Including all' short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 460 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS EN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— CoEtinued. GEO KGI A— Continued . INDEBTEDNESS, 1902. SinJdng lund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. CITT, TOWN, VILLAGE, OK Total. Funded.2 Unfunded or floating. Total. Per capita. Popula- tion.< BOEOUQH. Revenue ' and special assessment loans, and judgments. Out- standing warrants. 1902 1890 1880 1902 1890 1880 Sanders ville city $16,500 3,238,771 6,000 600 6,000 16,600 10,000 46,000 6,000 10,000 400 16,000 16,000 62,000 10,000 4,000 102,000 7,000 87 42,000 5,000 106,882 2,500 60,000 18,600 3,639 $15,500 3,238,698 6,000 600 5,000 14,600 10,000 46,000 5,000 10,000 815,500 3,238,771 6,000 500 4,833 14,000 9,000 46,000 5,000 10,000 400 16,000 16,000 62,000 9,600 4,000 94,300 7,000 87 42,000 4,733 100,009 2,600 60,000 18,500 3,639 $7.66 61.04 10.27 0.84 7.08 12.17 7.52 14.18 9.17 18.12 0.35 13.38 9.33 11.66 4.37 7.63 16.80 11.11 0.32 12.73 13.48 16.90 1.23 27.82 16.16 3.23 2,023 S73 $3,686,800 33,425,000 $83.03 $111.53 63,456 684 Smith ville town 697 Sparks town $167 1,600 1,000 683 Sparta town $1,000 1,160 . 1,197 3,245 • 546 Summerville town (.'B.ich- mond county) 70 0.21 552 400 1,131 1,121 Tfinnillp t.nwn 15,000 16,000 62,000 10,000 4,000 102,000 7,000 Thomaston town 1,714 15,000 2.72 6,322 Toccoa town .500 2,176 624 UnadiUa viUage Valdosta city 7,700 6,613 Wadley town 630 Waresboro town 87 160 (=■) 269 Wflshin^.OTi villaffp. 42,000 5,000 105,000 2,500 50,000 16,000 3,300 361 267 5,873 882 160 0.06 5,919 2,030 1,797 Waynesboro village West Point city 7,000 360 6.58 0.18 Winder town 3,600 3,639 1,146 Wrightsville town 1,127 Places not named - 817,820 '21,259 IDAHO. Total. Boise city Caldwell city Coeur d'Alene town. Grangeville town Harrison town Idaho Falls city Lewiston city Moscow town Mountain Home town. Nampa viBuge Pocatello city Wallace city Weiser city Places not named. $662,955 248,887 20,000 968 2,700 1,439 49, 564 160,497 82,114 265 24,000 16,521 26,000 40,000 $541,866 245,865 20,000 40,000 90,000 64,000 24,000 18,000 40,000 $3,000 .$118,0 2,700 1,439 6,664 60,497 18,114 265 16,621 8,000 $658,664 248,887 20,000 968 2,700 1,439 46,273 150,497 82,114 266 24,000 16,621 26,000 40,000 $29,211 29,211 $2,500 '2,600 $41.78 20.06 1.91 2.39 2.06 36.87 62.06 33.06 0.50 30.04 4.08 11.48 29.33 5,967 997 608 1,132 702 1,262 2,426 2,484 529 4,046 2,266 1,364 ILLINOIS. Total $65,096,302 Addison village. Albany village.. Albion village... Aledo city Alexis village... Algonquin village. Alpha village Alton city Alvin viUage Amboy city 240 925 1,600 18,250 1,500 3,000 750 155,774 66 9, .500 $45,482,178 $17,173,051 .$2,441,073 240 925 1,500 16,260 1,600 3,000 131,600 2,000 750 3,819 50 20,465 15 37,576 $64,358,726 $21,223,509 $21,062,734 3,674 1,138 2,820 240 926 1,600 14,676 1,500 1,862 760 162,954 65 9,500 110,491 $0.41 1.47 1.29 7.06 « 3.39 2.11 10.20 0.18 5.20 $8.40 $12.31 591 629 1,162 2,081 P) 550 355 14,994 368 1,826 The debt of 1 Including, in addition to towns which are merely villages under another name, New England towns having a population ol 8,000 or over in 1900. all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including aU short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1000. 5 Population not returned separately. « Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. ' Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in 1880 but reporting no debt in 1902. PUBLIC INDEBTEDNESS. 461 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES. TOWNS, VILLAGES, AND BOROUGHS i— Continued. ILLINOIS-Continued. CITY, TOWN, VILL.'LGE, OR BOKOUGH. Andover town Arlington Heiglits village.. Asbland town Assumption villag-' Astoria town Athens city Atlvinson village. Augusta village. . Aurora city Avoii \'illage Baldwin village Harrington village. Bata\'ia city Batchtown village . Beardstown city . . . Beeoher villageCWill county) Beechwood village Belleville city Bellmont village Belvidere citv Bement vUlage Bensenvilie village. Benton village Biggsville village. . . Bingham town Birds village Bloomingdale village.. Bloomington city Blue Island village Braidwood city Breese village Brighton village Bristol \allage Brocton village Brooklyn village (St. Clair county) Brookport village. . Buffalo village Bunicer Hill citj^ . . . Byron village Cairo city Cambridge village. . Canton city Capron village Carbon HiU village. . Carbondale city CarlinviUe city Carlyle city Carmi city Carpenters vilie village. Carrollton city Carthage town — Casey city Centralia city Chadwick village. . Champaign city. . Charleston city. . . Chebanse village. Chenoa city Chester city Chicago city Chicago Heights village. Cisco village Cissna Park village Cltnton city Coal Valley village INDEBTEDNESS, 1902. Total. $100 6,000 8,000 2,200 12,200 4,500 6,350 4,800 496,314 600 220 8,000 17,000 263 102,044 500 467 173,624 1,800 19,020 6,000 260 5,175 2,700 221 311 486,158 39,535 2,300 3,7.50 16,000 1,100 600 900 400 6,900 14,000 134,267 8,000 59,514 8,600 3,500 65,000 15,000 9,000 1,500 31,209 18,031 12,600 34,000 5,200 186,317 24,000 400 8,500 18,000 52,417,217 91,821 75 3,500 20,059 1,500 Funded.2 Revenue ^ and special assessment loans, and judgments. $6,000 6,500 1,000 12,200 4,000 4,750 4,800 195,000 600 220 8,000 17,000 145 99,000 500 467 173, .500 1,800 3,600 6,000 6,000 2,200 276,000 31,000 2,300 15,000 1,000 5,000 400 6,900 4,000 103,700 8,000 53,200 8,600 3,500 62,000 15,000 9,000 1,500 29,000 17,400 12,600 34,000 4,500 74,500 24,000 7,000 18,000 35,404,003 21,000 3, .500 18,000 Unfunded or floating. $1,500 1,600 '298,"862' 118 3,044 15,420 Out- standing warrants. SlOO Sinking fund assets, 1902. 205,218 3,750 30,567 2,500 700 108,300 1,600 i4,"997,"468 2,059 1,600 1,200 500 "2,'5i2 500 221 30 311 :,940 ;,535 000 10,000 500 ■2,209 631 3,517 2,015,746 70,821 75 $1,000 500 SOO 150 372 12,013 600 1,500 2,000 INDEBTEDNESS LESS SINKING FUND ASSETS. a. Total. Per capit 1 Popula- tion.* 1902 1890 1880 1902 1890 1880 $100 6,000 8,000 2,200 11,200 4,000 6,350 4,300 496,314 600 132 8,000 17,000 263 102,044 500 467 173,624 1,800 19,020 6,000 250 5,175 2,700 221 36 311 486, 158 39,535 2,300 3,750 15,000 950 600 4,928 900 400 6,900 14,000 134,267 8,000 47,501 8,600 3,000 63,500 9 15,000 9,000 1,500 31,209 18,031 12,600 34,000 5,200 186,317 24,000 400 8,500 18,000 51,822,669 89,821 75 3,500 20,059 1,500 $0.42 4.35 6.66 1.29 6.65 2.61 8.33 3.74 19.82 0.74 0.35 6.88 4.39 0.73 21.14 1.22 0..55 9.69 2.88 2.74 4.04 0.67 3.86 6.47 0.81 0.11 1.32 20.26 6.47 0.70 2.39 22.73 2.22 0.98 4.84 (=) 0.75 5.39 13.79 10.32 5.95 7.24 17.13 2.40 19.14 m 8.00 3.06 1..50 13.25 8.57 8.40 5.06 10.30 19.11 4.37 0.72 5.62 6.36 26.22 17.61 0.21 5.62 4.51 5.79 238 1,380 1,201 1,702 1,684 $800 $0.85 1,535 762 1,149 138,000 $25,506 7.01 $2.15 25,039 809 381 1,162 3,871 360 109,986 124,204 26.03 39.62 4,827 410 854 149,450 217,712 9.73 20.38 17,908 624 6,937 1,484 374 1,341 417 273 335 235 171,076 13,000 221,463 8.35 5.16 12.89 23,996 6,114 3,279 600 22,000 0.74 31.56 1,571 660 427 613 1.019 531 1,279 1,015 13,014 1,346 6,564 502 152,469 270,000 14.77 29.96 61,517 15,038 9.19 4.00 1,262 3,318 3,502 1,874 2,939 1,002 6,300 1.91 2,356 2,104 1,500 6,721 505 13,300 2,000 8.04 2.37 25,000 24,100 8,500 36,000 4.28 5.83 1.67 12.56 9,750 5,488 1,512 40,400 13,180,2.54 14.92 11.98 "25." 43' 2,832 1,815,445 5,100 12,794,271 360 623 17,300 6.66 4,462 259 1 Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to pubUc truOT funds, and all long-term loans except special assessment loans. 3 Including ah short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of ' 'cities, towns, villages, and boroughs " having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902. while the population given for all other minor civil divisions is that reported at the Federal census ol 1900. 5 Population not returned separately. 6 Less than 1 cent. 462 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CTVTL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. ILIilNOIS-Continued . CITY, TOWN, VILLAGE, OK BOROUGH. Coatsburg village. Cobden village CoUinsville city. . . Compton village- . Cooks ville village. Cornell village .' . . . Cowden village Creal Springs city Crescent City village . Danfgrth village Danvers village.. Danville city Decatur city Dekalb city Dixon city Dolton village Donovan village Downers Grove village. ; Duquoin city Earl ville city East Carondelet village . East Dubuque city East Galesburg village. . East St. Louis city Edwardsville city EfBngham city. . Elburn village . . Elgin city Elmwood town. Erie village Essex village.. Eureka city E vanston city . Ewing village . . Fairbury city.. Fairfield city Fannington city Fithian village Forreston town Fort Sheridan village. Frankfort village Franklin Grove town. Freeburg village Freeport city Galena city Galesburg city . Galva town Geneseo city... Geneva city Genoa village . . Gibson City Glen EUyn village. Glencoe village Golconda village . . . Granite city Granville village . . Gray slake village. Grayvillecity Greenup village... Greenville city Griggsville city . . . Hamilton city Hampton village. Hanover village. . Hardin village . . . INDEBTEDNESS, 1902. Total. SlOO 1,165 7,400 2,500 392 1,350 2,150 5,792 1,459 1,450 4,500 197, lei) 133, .567 37,500 29,009 7,500 141' 12,200 12,000 12,600 800 9,000 1,000 1,019,452 1,772 11,036 9,100 233,000 9,000 600 300 2,000 247,510 50 10,000 10,000 9,500 1,560 4,000 7,497 2,000 4,500 1,900 137,870 38.000 170,221 9,500 20,000 13,000 17,000 11,800 8,722 18,900 20,000 33,000 1,800 .500 4,500 100 13,608 300 1,314 545 264 1.50 Funded. 2 $7,400 2,600 1,200 2,100 5,000 1,460 3,000 161,500 100,000 37,500 '28,000 12,200 12,000 12,600 9,000 1,000 807,000 11,000 9,100 233,000 9,000 2,000 222,500 10,000 10,000 9,. 500 1,200 4,000 5,600 2,000 4,500 1,900 136,500 38,000 133,000 9,. 500 20,000 13,000 17,000 11,800 6,500 18,900 20,000 25,000 4,500 13,000 300 Unfunded or floating. Revenue = and special assessment loans, and judgments. SlOO 1,459 28, 100 33,295 1,009 Out- standing warrants. 300 25,010 37,053 1,800 800 375 51,165 392 150 60 792 1,500 7,566 272 Sinking fund 7,500 142 51,434 1,772 50 168 100 514 170 264 15400 200 1,393 '4,"8i6' 3,000 1,400 1,000 18,611 2,500 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 8100 1,165 7,400 2,500 392 960 2,150 6,792 1,459 1,250 4,500 197,166 118,052 37,500 29,009 7,500 142 10,807 12,000 7,790 6,000 1,000 1,019,452 1,772 11,036 9,100 233,000 9,000 600 30O 2,000 247,510 50 8,600 10,000 9,500 1,560 3,000 7,497 2,000 4,500 1,900 137,870 38,000 151,610 7,000 20,000 13,000 17,000 11,800 8,722 18,900 20,000 33,000 1,800 600 4,500 100 13,608 300 1,314 645 264 150 1890 $57,489 4,000 71,000 400 1,000 650,000 25,000 600 137,000 5,548 5,000 33,000 4,000 69,000 101,330 57,840 20,000 8,000 2,050 1880 880,075 74,900 34,336 69,220 172,397 Per capita. 1902 SO. SI 1.13 1.84 5.84 P) 1.82 2.86 6.16 3.93 3.07 7.41 11.41 5.50 6.35 3.66 6,10 (') 5.14 2.76 6.94 3.60 5.24 1.51 29.41 0.43 2.92 15.02 9,98 5.69 0.78 0.78 1.20 12.08 0.12 3.93 4.28 5.49 5.05 2.87 4.70 8.00 6.61 1.67 9.94 7.59 7.87 2.61 5.96 5.31 14.91 5.74 11.00 18.53 17.54 10.57 5.62 1.20 2.31 0.09 5.43 0.21 0.98 1.46 0.34 0.30 1890 S3, 41 1.55 13.76 0.99 0.94 42.85 7.02 0.81 7.69 3.68 3.38 3.79 8.30 2.51 8.78 1.46 1880 S8.39 '26.'4S 29.70 8.13 26.72 Popula- tion .< 321 1,034 4,021 428 521 751 940 371 407 607 17,284 21,473 5,904 7,917 P) 1,229 2,103 4,353 1,122 222 1,146 663 34,666 4,157 3,774 606 23,355 1,582 768 385 1,661 20,489 419 2,187 2,338 1,729 309 1,047 1,595 250 681 1,214 13,872 5,005 19,278 2,682 3,356 2,446 1,140 2,054 793 1,020 1,140 3,122 320 416 1,948 1,085 2,504 1,404 1,344 374 785 4J4 all 1 Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt ol 'cities, towns, villages, and boroughs " having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of Tune 1, 1902, while the population given for afl other minor civil divisions is that reported at the Federal census of 1900. 5 Population not returned separately. PUBLIC INDEBTEDNESS. 463 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. ILLrNOIS-Continued. INDEBTEDNESS, 1902. Slnldng fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded. 2 Unfunded or floating. Total. Per capita. Popula- tion.' BOKOUGH. Revenue s and special assessment loans, and judgments. Out- standing warrants. 190-2 1890 1880 190-2 1890 1880 Harvard city $12,000 20,482 4,000 1,133 78,004 12,000 12,000 1,550 18,760 400 2,673 36 1,300 2,000 318 2,249 337,624 26,233 1 526,657 3,000 200 61,000 7,500 360 127,219 12,000 6,942 113,854 4,000 1,400 8,000 900 2,000 17,513 72,760 10,600 9,700 11,900 3,150 6,500 11, 122 2,850 82,703 552 2,000 2,400 2,500 4,600 9,000 37,186 9,500 151,916 6,215 2,500 16,000 1,500 16,900 1,600 69,800 1,800 2,700 4,377 2,300 164,791 S12,000 16,695 4,000 768 78,004 12,000 12,000 1,400 17,950 400 800 .512,000 20,482 4,000 1,133 78,004 11,715 12,000 1,550 18,750 «175 2,673 36 1,300 2,000 318 2,249 328,694 26,233 1 526,557 3,000 200 61,000 7,500 360 127,219 12,000 6,942 113,864 2,614 640 8,000 900 2,000 17,613 72,760 5,582 9,700 11,900 3,150 5,850 8,435 2,860 82,703 552 2,000 1,900 2,500 4,600 9(000 37^,186 8,500 151,916 6,215 2,500 16,000 1,000 16,900 1,600 69,800 1,800 2,700 527 2,300 164,791 $4.61 3.80 1.22 0.73 27.80 6.05 4.65 7.95 4.90 0.29' 4.47 (■•) 3.04 7.81 0.76 4.72 21. 19 7.46 (') 17.38 2.65 (^) 4,20 7.15 0.88 13.91 6.46 5.24 10.78 2.01 0.35 6.39 2.62 1.23 6.99 7.33 0.94 3.65 18.42 3.87 6.15 8.33 3.32 15.39 1.28 5.09 2.04 6.39 4.24 3.62 17.90 3.92 14.92 1.37 5.59 6.17 1.59 4.26 1.98 17.15 2.50 4.27 0.71 8.19 9.10 ' 2,602 Harvey city S3, 787 5,395 Havana city 813,500 $5.35 , "fi'.i'i '.V.V.'.'.'. « ' 3,268 365 1,559 13,500 15,596 2,806 $286 1,937 Hinsdale village 2,578 8150 '^'.Vii'.'.'.'.'.'.'. .5.94 1 195 800 17,450 2,800 3,823 Hopedale village 675 ■ 600 Hnme'villflgp 1,873 598 TTiint villnpp 35 (=■) 1,300 2,000 427 256 TnVfl, villfi.gfi 318 421 I vesdaie village 2,000 224,500 26,000 249 30,683 233 1 1,057 476 82,441 9,030 19.68 S25.01 8.67 ' 1 15,506 Jersey viile city 27,800 3,517 322 294,300 3,000 231,200 6. 65 4. 63 « 30,297 1,130 23,600 Joy village 200 2,000 2,500 (5) Kankalcee city 59,000 5,000 360 69,000 12,000 5,000 79,900 4,000 1,400 8,000 900 26,500 21,557 2.94 I 3.81 14,509 1 049 Kansas village Kempton village 409 Kewanee city 68,219 16,000 3.50 9 144 1,857 1,324 Ladd village 1,673 33,659 269 295 Lasalle city 56,000 36,000 5.68 4.59 10 564 1,386 760 1,300 1,812 1.262 343 Leroy city 2,000 1 629 15,500 48,000 10,500 9,700 1,900 2,600 6,500 7,500 2,850 63, 703 2,013 18,060 100 15,500 66,000 31,000 2,000 7.16 9.81 5.33 0.82 11.88 11.56 2,604 9,927 5,918 2,659 646 Lincoln city 6,700 67,000 60,000 5,018 Louisville village 10,000 560 815 650 2,687 961 3,100 522 1,013 859 Macomb city 19,000 14,200 3.50 5,375 430 Manchester town 552 Manhattan village 2,000 2,400 2,500 4,600 9,000 26,500 9,500 123,000 6,000 2,500 16,000 1,500 15,900 1,500 65,000 1,600 2,700 2,700 2,300 146,900 393 Manteno village " 600 932 1,500 3.93 391 I 1,086 2,559 1 2,000 5,000 11,500 56,900 4,000 0.90 2.63 6.66 8.33 (*) "izgb' 10,686 1,000 2 171 28,670 246 215 74,000 10,' 180 4,532 447 Melrose Park village 2 592 500 627 17,500 4.94 3,736 758 4,800 32,280 9.03 4 069 200 719 1,677 3,850 38,000 57.23 746 Moline city 17,731 ieo 79,370 28,071 6.61 3.60 18,118 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary leans, etc. < Except where otherwise indicated bv footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Population not returned separately, * Excess of sinking fund assets over debt. ' Less than 1 cent. 464 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880 BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued " ILLINOIS— Continued. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. CITY. TOWM, VILLAGE, OR Total. Funded.2 Uulunded or floating. Total. Per capita. Popula- tion.* BOKOUGH. Revenue ' and special assessment loans, and judgments Out- standing warrants. 1902 18»0 1 1880 1902 S2.96 4.33 9.38 3.88 6.79 4.98 2.14 3.91 1.60 6.84 0.01 1.78 7.97 6.63 4.73 3.38 2.32 7.61 0.39 0.28 0.37 8.76 4.50 14.43 9.93 2.26 0.05 4.60 1.87 8.19 3.96 0.95 6.64 6.87 16.33 12.30 3.06 6.31 4.66 4.10 0.18 6.99 0.82 15.40 12.83 13.56 m 4.67 3.92 1.38 0.29 4.52 4.59 1.56 5.35 4.81 7.95 6.93 27.40 1.18 5.47 0.44 1890 1880 Momence city S6,000 2,000 70,107 7,700 29,000 11,500 2,000 3,500 900 18,500 38 3,. 500 8,350 13,000 24.700 5,000 15,000 20,000 200 131 3.50 14,374 6,500 16,600 6,000 2,705 27 2,500 .500 34,881 4,000 1,500 3,875 2,150 176, 139 12,550 3,000 34,900 39,891 8,000 112 5,346 2,500 136, 044 782, 722 7,689 2,500 32, 043 11,000 3,250 669 5,444 7,500 750 10,000 20, 500 32,000 2,600 1,028,204 400 6,600 144 1.50 8,200 31,700 S6,000 2,000 63,725 5,000 29,000 11, .500 2,000 3,500 900 18,. 500 S6,000 ; 2,000 70,007 7,700 29,000 11,500 [ 2,000 3,500 900 18,500 38 3,500 8,350 13,000 24,700 5,000 15,000 20,000 200 131 175 14,293 6,175 16,600 6,000 2,705 27 2,600 500 34,881 4,000 1,600 3,875 2,150 176, 139 12,550 3,000 34,900 28,470 5,500 112 5,346 2, .500 136,044 782, 722 4,189 2,500 32,043 11,000 3,250 669 4,159 7,500 760 10,000 20,500 32,000 2,600 1,019,575 400 6,600 144 «160 7,700 30, 792 ' 1 2,026 462 7,460 1,982 4,273 2,308 Monee village Monmouth city $3,513 2,700 S2,869 SlOO $33,750 85.69 1 Monticello city Morris city Morrison city , Morrisonville village 5,000 1,200 ' .5.92 1.83 894 594 Morton Grove village 2,705 . 4,311 1,965 1,048 1,960 5,216 1.478 6; 463 2 629 38 30,250 15,. 500 8.96 8.44 Mt. Carroll city 3,500 8,000 10,000 1 19,000 5,000 15,000 14,000 Mt. Morris village 350 3,000 5,640 Mt. Sterling town .5,666 15,000 3.02 4.64 Mt. Vernon city (iO Moweaqua village 16,500 4.25 Naperville city 6,666 200 Nebo village 131 468 New Windsor town 350 7,500 6,500 16,000 6,000 175 81 325 Newton city 600 6,274 1,630 1,371 1 150 Noltomis city Nortli Chicago village 600 600 1.14 604 Oakland city 1,000 27 1,705 Oliaw ville village 2,500 544 Olmsted village 566 14,881 268 20,000 4,000 1,500 3,875 2,150 163,100 10,800 3,000 34,000 39,657 8,000 112 5,346 2,500 128, 500 609,664 6,400 2,500 32,000 11,000 3,250 1,200 32,357 0.31 4,260 1,010 1,577 Oquawka village Orland Park village 1 Ottawa city 13.039 1,750 360,000 S7.66 10,788 Palatine village 1 900 234 12,504 38,500 ■■■5.76' 4.16 8.80 5,530 11,421 2,500 28,500 1,340 640 Patoka village Pawpaw village 765 i2,566 75,500 731,. 500 5.72 11.90 17.83 ""23.'94" 24.49 3,036 8,834 61 009 Pekin city 7,544 4,158 1,289 143,500 716, 500 Peoria city 168,900 Peoria Heights village 3,500 309 6,863 2,807 2,357 43 5,300 19,000 4,600 8,000 40,000 0.95 8.11 3.47 3.49 8.64 Petersburg city Pittsfield city 669 2,293 920 Plainlield village 5,444 7,500 1,285 1,634 7.50 482 Polo city 10, 000 20, .500 32,000 ! 2,600 1,016,100 1,869 4,266 4 023 Pontiac city Princeton city 30,000 8.83 735 Quincy city 12, 104 8,629 1,615,700 1,917,888 61.30 70.33 37,204 339 400 700 Rantoul village Reynolds village 6,900 144 1,800 1.68 1 207 329 Ripley town . . 150 310 500 908 298 8,200 31,700 13.80 19.85 558 Riverside village 8,500 (») 1,551 1 Including, in addition to towns wtiich are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of all ' 'cities, towns, villages, and boroughs " having a population of 8,000 or over m 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ■* Except where otherwise indicated by footnotes, the population of ' 'cities, towns, villages, and boroughs " having a population of 8,000 or over in 1900 is esti- mated as of .lune 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 6 Population not returned separately. 8 Excess of stnldiig fund assets over debt. PUBLIC INDEBTEDNESS. 465 Table 86.— INDEBTEDNESS AND SliNKlNG FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. ILLINOIS— Continued. CITY, TOWK, VILLAGE, OR BOROUGH. Riverton village. . Riverview village . Rochelle city Rock Island city, . Rockford city Rockwood village. Roseville village. . . Rossville village. . . Rushville city Rutland village. . . Sadorus village.. St. Anne village. . St. Charles city.. Salem city San Jose village . Sandoval village . . Seatonville village. Secor village Shabbona village . . Shannon village. . . Shawneetown city Sheffield village Shelbyville city Shumway village . . Sibley village Stronghurst village. Sublette village Sullivan city Sumner city Sycamore city TaylorviUe city Toledo town Tolono village. . .. . Toluca city Tonica village Toulon town Tower Hill village. Tremont town Troy city Tuscola city Urbanacity Vandalia city . . . Vermont village . Vienna city Viola village Virden city Virginia city . . , Walnut village. Waterloo city.. Watseka city . . . Waucouda village , Waukegau city Waverly city West Brooklyn village. West Chicago village, . . Sidney village ■Sorento village South Wilmington village . . Sparta city Spring Valley city Springfield city Staunton city Steger village < Sterling city j Streator city ! INDEBTEDNESS, 1902. Sinking fund assets, 1902. Funded.2 Unfunded or floating. Total. Revenue ^ and special assessment loans, and judgments. Out- standing warrants. $200 1200 1,200 7,700 359,500 291,800 1,200 7,700 $1,700 470, 785 $110,922 176,000 $363 2,0,56 6 350 5,000 694 470,456 6 3,850 3,500 4,000 9,000 594 1,100 1,100 1,780 1,780 3,500 3,000 14,000 5,000 600 16,800 1,800 7,312 354 12,312 364 5,000 5,000 100 100 1,000 1,000 2,500 1,600 37,000 2,500 1,500 37,000 7,524 7,624 18,954 18,000 954 575 711 .595 575 711 596 3,500 3,500 2,200 7,000 23,000 885,031 7,900 4,800 27,000 64,500 1,500 480 2,200 7,000 23, 000 1,044,170 1.6S, 208 931 7,900 4,800 27,000 82, 271 17,312 459 1,500 4,200 4,200 16,615 9,000 3, 600 10,000 7,000 4,500 4,700 7,400 1,800 1,000 1,500 6,6i5 3,500 175 16,000 5,000 7,375 376 7,700 3,200 6,300 600 7,506 14,906 3,000 1,800 1,000 1,700 200 II 196 196 4,300 4, 300 10, 000 35,000 24,500 6,000 700 1,200 3,500 2,000 5,500 11,000 18, 600 2,000 89,900 26,000 600 12,000 2.50 1,864 10, 048 48 35, 000 29, 050 i,906 2,6.50 4,000 10, 000 1,700 1,000 1,200 3,500 2,332 332 1,000 6, 7,50 9,294 2,794 17, 760 18,500 2,000 1 90, 186 176 Ill 26,000 500 12,000 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 Total. 1890 1880 1,200 6,000 470,785 470, 466 6 3,8.50 9,000 594 $220,000 $289,0.50 223,300 178,090 500 6. 000 1,100 200 1,780 3,500 15,800 12,312 3.54 5,000 100 1,000 2, .500 1,500 37,000 7,, 524 18,9,54 575 711 596 3,020 2,200 7,000 23,000 044, 170 7,900 4,800 76,000 6,000 9,000 913,850 5,000 778, 780 27,000 16, 000 82, 271 1,500 4,200 15,615 3,325 16, 000 25.000 7,375 18.000 7,700 5,300 11,906 1,800 1,000 1,700 196 3,000 10, 200 4,0,50 8,194 2,950 5,700 35, 000 29, 050 10, 000 2,900 1,700 1,200 :: :; 3, .500 2,400 9,304 2,332 9,294 17,7,50 2,600 9,600 18, 600 2,000 90, 186 26,000 500 27,000 12, 000 Per capita. $0. 13 2.96 2.89 22.78 14. .57 0.04 3.80 6.27 0.26 1.23 5.24 3. .50 5.91 7.50 0.74 3.97 0.11 2.68 4.26 2.21 21.79 6.96 6.35 2.23 1.60 1.06 3.02 3.09 $16. 14 9.43 2.96 0.39 ('} 1.90 2.38 3.70 29.39 2.84 6.74 4.28 5.63 1.97 13.73 6. .51 2.62 4.11 1.74 9.41 B. 27 4.. 53 3. (i2 0.95 2.76 0.26 3.76 3.19 ; 6.04 10.90 .S. 37 1.40 2.17 1..54 1.46 11.75 8.40 7.39 5.04 8.73 16. .53 1.79 6.39 36.61 2.26 6.36 1880 $24. 79 13.66 2.60 1.49 5.81 1.34 4.71 Popula- tion.* 1,611 406 2,073 20,665 32,291 169 1,014 1,435 2,292 340 1,000 2, 675 1,642 479 1,268 909 373 687 678 1,698 1,265 3,546 268 444 664 1,000 711 2,941 6,214 35, 627 2,786 712 6,309 14,613 762 306 2,399 1,268 3,653 4,248 818 845 2,629 497 1,0.57 615 768 1,080 2,669 6,948 2,666 1,195 1,217 ■ 562 2,280 1,600 791 2,114 2,506 397 10,328 1,573 279 1,877 &U Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. ^ Including special debt obligations to j)Ublic trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. * Except where t)therwise indicated by footnotes, the population of ' 'cities, towns, villages, and lioroughs ' ' having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ^ Population not returned separately. 932—07- -30 466 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OFiSPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND>SSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued . A.— CITIES, TOWNS, VILLAGES, AND BOBOUGHS i— Continued. . ILLINOIS— Continued. INDEBTEDNESS, 1902. Sinking fund assets, 1902. $4,025 INDEBTEDNESS LESS SINKING FUNd' ASSETS. Total. Funded.! Unfunded or floating. Total. Per capita. Popula- tion.! BOROUGH. Revenue 3 and special assessment loans, and judgments. Out- standing warrants. SI, 000 1902 1890 1880 1902 1890 1880 West Dundee village West Hammond village 519,662 16, 700 600 10,000 10,700 17,500 839 24,000 13, 074 19,000 18,500 2,560 1,450 7,000 1,000 816,200 16,700 600 10,000 10,700 17,500 $2,462 $15,637 16,700 600 10,000 10,315 17, 500 839 24,000 13, 074 19,000 18, 500 2,360 1,450 7,000 1,000 $11.60 5.69 0.37 4.26 5.08 7.61 0.49 27.71 7.13 24.55 7.39 4.35 1,348 2,935 1,605 1 $3, 500 10,000 $2.16 5.10 2,345 Whitehall city 385 2,030 2,300 839 1,711 24,000 2,500 ■19,000 18, 500 2,000 1,250 7,000 1,000 24,000 18,000 27.03 16.68 866 Winnetka village 10, 574 1,833 774 16, 000 9.51 2,502 560 200 200 544 I 1.61 5.48 902 10,000 4,500 5 390,129 8.96 1,277 2.42 1 12.00 413 5 81,703,795 LNDIAX TEERITORT. Total $707,691 ' $650,000 $12,062 $45,629 S.5, 156 $702, 636 1 j 1 197, .561 oOO 85,210 475 25,000 1,300 500 10,000 175, 674 4,700 18,700 2,082 150,000 1,000 35,000 9 180,000 17,561 500 20,210 475 197, 561 $34. 78 0.72 26.55 1.26 21.48 0.44 5,681 500 85 210 475 25,000 1,300 ::::::::::. .1 1 698 65,000 3,209 1 j 376 25,000 1,164 1,300 500 1 i 2,969 500 9,413 175,674 4,700 14,200 2,062 150,000 932 35,000 9 1 1.00 li.28 41.30 9.44 6.24 2.14 499 10,000 175,000 .-i87 1,500 674 1,200 3,200 4,254 3,500 5, ,500 2,062 498 10,000 4,500 2,277 965 150,000 ■ 43.12 1.20 3,479 1,000 68 779 35,000 14.76 0.04 2,372 211 ' " ■ 9 IXDIAXA. Total S18, 282, 442 $13, 656, 500 S3, 873, 480 $752, 462 $284, 399 $17,998,043 $8,789,268 $9,081,065 ' 15, 960 23,859 210,773 '2,600 313,339 '3,743 21,733 1,200 '10,800 7,257 400 16,500 .31,035 35,000 '2,400 100 4,000 700 93,529 11,. 500 1,900 7,682 952 40,500 98,789 '14,260 22,500 210,773 '2,600 149,500 '3,000 16, 200 '425 '1,275 1,359 ' 3, 490 ' 12, 470 23,869 210,773 '2,600 313, 339 '3,743 21,733 1,200 '9,800 7,257 400 16,600 31,035 30,763 '2,400 100 4,000 700 93,529 10,406 1,900 7,682 952 34,397 91,761 '$5.89 18.02 291.93 '5.94 14.20 '5.02 10.19 0.86 '7.50 6.98 0.40 6.49 9.14 8.44 '3.65 0.23 2.89 4.67 16.30 10.03 3.99 4.84 1.89 6.32 20.49 2,116 14,950 2,376 $12. 16 3.32 1,324 722 438 163, 839 '600 24,284 200 8,773 26,114 2.26 0.14 4.77 $6.33 22,066 '143 5,533 746 Angola town 2,141 1,200 1,413 '10,500 7,000 400 16,600 6,000 .36,000 '2,400 '.300 2.57 '1,000 400 0.36 1,307 1,040 1,000 12,600 13,601 11,100 26,666 13,607 15,302 6.39 5.63 2.83 12.09 8.76 3.45 3,005 26,035 3,396 Aurora city 4,237 3,645 658 100 200 4,800 0.42 4.11 431 4,666 1,384 700 150 Bedford citv 79,000 9,500 1,100 7,500 952 40, .500 78,789 14,529 2,000 800 182 13,000 1,938 45 1,610 100 24,100 30, .500 3.88 3.56 0.11 1.31 0.23 6.00 8.50 "i2.'34" 0.85 6,115 1,094 1,037 476 1,588 Bloomingdale town Bloomington city Blufftoncity 505 6.103 7,028 34,000 2,000 6,460 20,000 4,479 1 Including, In addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over m 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ! Including ail short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over m 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 6 Indebtedness less sinldng fund assets for minor civil divisions reporting debt in 1890 but not in 1902. .,. , . ,oon t, .. t- 5 Indebtedness less sinlcing fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately m 1880 but reporting no debt in 1902. ' Data are (or the fiscal year 1901. PUBLIC INDEBTEDNESS. 467 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEm TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. INDIAI^'A— Continued. INDEBTEDNJ SS, 1902. Unfunded c Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. CITY, TOWN, VILLAGE, OR Total. Funded.' r floating. Total. Per capita. Popula- tion.' BOROUGH. Revenue 3 and special assessment loans, and judgments. Out- standing warrants. 1902 1890 1880 1902 1890 1880 $35,250 5,000 2,800 1,700 120,035 5 8,000 5500 6 3,000 6,000 5 13,750 26,247 8,200 5 12,775 26,190 400 23, 492 600 6 1,700 5 7,700 3,000 1,000 51,400 4,000 3,660 23,000 3,500 1,708 7,600 6 2,500 2,300 83,160 87,363 45,500 6 12,260 13,000 15,960 105, 262 9,259 35,060 510 1,500 53,200 17,000 3,250 99,962 37,000 51,392 98,292 6,731 90,659 260 5 8,189 15,500 35 110,615 55,900 264,862 1 4,260 2, 225, .333 537,743 54,000 j 2,000 972,691 300 5 20,086 $36,250 5,000 2,000 1,700 86,500 6 8,000 $35,250 5,000 2,800 1,700 107, 485 6 8,000 5 600 53,000 6,000 6 12,961 25,943 8,200 5 10,775 26, 190 400 23, 492 500 5 1,700 6 7,700 3,000 1,000 6 1,400 4,000 3,114 23,000 3,500 1,7Q8 7,500 62,500 1,756 83,160 87,363 42,206 6 12,260 13,000 16,960 106, 262 9,259 36,060 510 1,500 5 2,769 17,000 3,260 99,962 37,000 6 1,392 98,292 6,731 87,038 260 5 8,189 16,500 35 110,616 5 5,900 264,862 3,450 2,225,333 6 37,743 5 4,000 300 946,844 $6,748 1,600 3,200 11,617 62, 822 1,200 200 $2,136 $12. 37 6.07 2.36 3.94 13.80 5 4.79 5 0.92 5 4.43 6.32 6 6.36 16.40 14.44 6 5.22 14.93 0.60 10.74 0.53 6 2.43 5 7.49 3.61 1.67 6 1.78 4.37 3.62 14.35 1.48 4.28 . 2.57 5 5.62 2.05 27.95 10.39 6.17 6 8.66 8.07 7.21 15.83 12.10 15.01 1.01 2.40 6 3.10 9.43 4.47 24.13 17.33 5 1.99 30.84 11.96 25.62 0.47 5 6 23 8.62 0.13 6.93 5 6.60 17.61 6.32 36.69 511.78 5 4.60 0.25 20.12 (•) 5 13. 49 $3.69 2.87 3.01 24.88 10.64 1.12 0.37 $1.81 "iKm 0.29 2,S49 824 Boswell town $800 1,187 Bowling G reen town 432 2. 990 $30, 545 $12, .550 64,200 300 7,786 Bremen town 1.671 5.500 546 Brook town 53,000 6,000 6 13,200 25,795 8,000 6 12,000 17,000 677 Brookston town .*. . 225 0.50 0.84 0.74 ■■■3."i2' "'3.ii' "'9.' 66' 9.37 94S 6.350 452 5 789 304 6,300 ■ 2,037 1,6S5 568 1.200 399 Rnnlrpr Hill town 200 Butler town 6 775 9,190 5 2,000 10,100 22, 200 2,063 1,754 672 5,562 Campbellsburg town 400 8,000 15, 492 8,477 1,600 342 1,057 4.26 2.88 0.68 0.68 2,188 951 Carbon town 500 1 Carlisle town 5 1,700 55,000 3,000 1,000 699 Carthage town 52,000 5 700 1,028 832 Cayuga town 1 Center Point town 600 5 1,400 1,800 2.08 '6.' 26' 4,000 2,000 23,000 3,500 1,708 7,600 6 2,500 2,300 83,160 67,000 41,600 5 10,000 13,000 16,000 97,262 9,269 30,860 292 915 Churubusco town 1, 6,50 536 884 Cicero town 13,358 21.17 1,603 2,370 399 Clarksville town Ciavpool town 1 ,1 .. l,.5O0 1.10 2,918 445 Cochran town ' 546 858 Columbia City 12,404 62, 848 28,500 8,863 80,910 17,613 4.10 9. as 6.27 3.95 16.81 5.46 2 975 6,639 4,000 13, 824 '"'"52^250' 8,412 6,836 1,415 3,294 Converse town 3,692 23,200 9,000 4.20 12.27 1.48 16.32 Covington city 960 29,423 2,213 6,649 765 Crawfordsville city S.OOO 4,200 10 15,000 7.87 2,336 505 500 Dale town 1,500 6 500 17,000 3,250 85, 970 37,000 5 1,392 98, 292 4,800 74,764 624 Dana town 6 2,700 6 431 893 DanviJle town . . i,653 20,700 1.05 12.96 1 802 Darlington town : :::;: 727 13,992 14, 143 22,000 4,374 100,000 4.50 11.44 2.30 49.02 4.142 2,13fi 698 Delphi city Dublin town Dunkirk city 2,850 2.78 3,18? 1,931 11, 405 4,500 200 3,621 1,182 70 0.94 0.15 3,411 556 1,567 1,820 271 15,973 90» 15,044, 649 60,657 3,20& 870 1,209 47,059' 455 1.42S East ConnersviUe town '8,189 10,500 6,000 35 1,000 635 37,600 2,500 0.49 2.38 3.30 1.38 "3.' 66' 66,000 55,100 120, 500 4,250 2,127,000 5 21,800 54,000 2,000 744,800 44.615 5 800 108, 624 24.719 35,738 18, 270 100 2,146,000 4.779 5,000 8.00 0.24 42.26 3.27 6.49 " 'CT.'re" English town 800 72,293 5 6. 000 26,040 5 9,943 1,984,000 1 1,700 25,847 300 5 809 206,636 300 22,266 726,028 1,675 100 856,900 20.51 3.40 0.08 31.88 Fountain City town Fowler town 5 26,086 5i9,277 1 Including, in addition to towns whicli are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans etc * Except where otherwise indicated by footnotes, the population of ' 'cities, towns, villages, and boroughs " having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 6 Data are for the fiscal year 1901. * Less than 1 cent. 468 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIE TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. INDIANA— Continued. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded.' Unfunded or floating. Total. Per capita. Popula- tion.! BOROUGH. Revenue 3 and special assessment loans, and judgments. Out- standing warrants. 1902 1890 1880 1902 1890 1880 $87, 495 34, 333 6 34,576 6 300 5,883 650 6 59,200 87,854 6,500 6 82 6 12,240 99,236 51,500 6 2,887 8,000 70 77,623 42,000 6 8,400 2,936 6 3,300 219,905 1,100 110,016 6 100 6 500 6 1,600 11, 450 13,000 325,930 4,168,128 1,500 4,500 1,600 451,508 6 17,600 26,034 700 17,971 4,500 5 100 21,000 7,200 112,973 490,318 14,000 9,975 69, 705 900 80,800 78, 161 10, 000 6 13,594 6 1,600 13,989 1,000 394,214 6 200 65,500 31,000 6 3,112 6 260 195,625 491,970 6 1,500 $81,195 30,000 6 32,576 $6,000 4,333 6 2,000 6 300 $300 $87,496 33, 702 6,34,576 6 300 5,883 650 5 69,200 87,864 6,600 6 82 612,240 99,236 61,600 6 2,887 8,000 70 77,623 39,917 6 8,400 2,936 6 3,300 219,906 1.100 110,016 6 100 6 600 6 1,600 11, 460 13,000 326,930 4,167,259 1,500 4,500 1,500 461,508 6 17,261 25,034 700 17,971 4,600 6 100 21,000 7,200 112,973 490,318 14,000 9,975 69, 706 900 77,547 71,537 10,000 6 12,450 6 1,600 13,987 1,000 376,933 6 200 6 6,600 31,000 6 3,112 6 260 195,625 i 491,970 < 6 1 500 $1,713 10,682 3,900 $21,263 19,344 $12. 31 8.41 6 23.62 6 1.07 8.30 2.50 615.14 24.26 6.11 6 0.18 6 10. 16 12.71 6 2.07 6 3.51 2.19 0.15 17.29 7.93 66.63 3.41 6 7.64 16.13 2.92 18.61 6 0.23 6 0.63 5 3.20 8.24 5.14 32.80 22.36 2.77 7.03 0.81 41.82 6 9.39 7.46 1.68 17.86 6.97 W 10.81 4.91 10.20 26.52 8.22 11.48 9.80 1.60 17.93 16.02 6.90 5 5 58 6 2.80 4.55 4.46 22.46 {') 5 3.98 24.31 6 4.41 (6) 24.97 25.82 6 2.06 $0.29 2.83 7.50 S7.'59 6.21 7,100 4,005 Franklin citv $631 1,464 281 Fredericksburg town 5,860 650 6 64,000 87,854 5,500 33 709 260 6 5,200 3,000 1.08 3,910 3,622 400 0.53 1,076 464 6 82 6 8,200 38, 736 6 4,040 60,500 5 870 3,020 18,500 3.40 3.07 '"i'n 1,205 7,810 726 27,648 6 630 6 2,887 822 6,000 2,000 70 4,623 14,000 19,000 3.19 5.21 3,661 473 73,000 42,000 6 1,500 2,600 18,500 425 1,100 5,250 23,000 0.84 5.14 0.69 1.26 2.61 7.33 4,489 5,034 2,083 6 6,900 1,287 2,936 862 6 3,300 130,000 1,100 96,674 432 74, 112 15,793 33,000 6.08 13,636 377 13,342 1,000 4,000 0.44 2.72 6,912 439 6 100 6 500 794 6 1i600 600 10,000 13,000 143.500 3,111,000 1,600 4,500 1,500 338,900 6 14,000 20,000 1,460 800 3,000 45,853 1,846,672 0.79 0.95 6.26 17.51 ■"6." 47' 25.51 1,390 2,627 9,938 182,430 984, 348 25,000 1,914,500 72,780 869 ■186,410 542 3,600 5 84 "ih'si ■"'2." 88" 25.69 640 3,000 240,350 1,863 78, 816 6 2,000 33, 793 6 1,600 5,034 382,000 10,796 6 339 1,838 13,000 8,160 4.39 3.43 3,364 700 14, 500 417 3,000 4,600 471 1,006 646 . 6 100 W 1 17,666 7,200 69,000 300,000 14,000 4,000 S5,206 4,000 4,666 1,200 35,931 300,000 2.14 1.62 4.35 18.47 "8." 75' 20.19 10.68 1,942 1,466 43,875 188.839 98 1,479 35,356 300,000 14,600 11,079 18,490 1,703 1,700 4,275 14,500 900 869 60,000 99,800 8.42 16.11 7,113 600 60,000 60,000 10,000 6 9,600 6 1,600 6,500 1,000 285,250 30,800 6,400 3,263 6,624 69, 734 13, 500 68,787 13.94 3.67 'e.'ei' 14.74 """6.' 39" 6.67 4,326 11,761 4,465 7,000 11,391 1,449 6 4,094 6 1,144 14,500 2,231 572 7,489 2 200 0.21 3,071 224 24,115 6 200 84,849 17,281 302,189 466,276 22.67 40.75 16,780 W 65,600 30,000 6 1,726 4,700 4.76 1,382 1,000 6 30 6 260 325 21,986 1,275 6 1,356 317 0.61 705 (•) 178, 200 143,000 6 1,500 17, 100 326,984 271,108 38,632 232,051 34,014 30.34 4.41 25.94 10.69 7,835 19,051 Marlde town 729 1 Including in addition to towns which are merely villages under another name. New England towns havmg a population oJ 8,000 or over in 1900. The debt of all "cities towns viUages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. s Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporarj' loans, etc. < Except where otherwise indicated by footnotes, the population of ' 'cities, towns, viUages, and boroughs " having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions Is that reported at the Federal census of 1900. 6 Data are for the fiscal year 1901. 6 Population not returned separately. PUBLIC INDEBTEDNESS. 469 Table 86,— BTOEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. INDIANA— Continued. INDEBTEDNESS, 1902. i Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSET.S. er capit i. B-OBOUfGH. Total. Funded.2 Unfunded or noating. Total. p Popula- Revenue ^ and special assessment loans, and judgments. Out- standing warrants. 1 190-2 1890 1880 1902 $7.75 6 2-07 m 5 6.94 6 0.91 12.24 6 0.52 5 4.72 12.09 6 0.89 5 1.17 4.60 11.74 9.12 6.63 5 1.16 5 20.67 5 3.06 5 7.11 9.40 3.33 6.28 3.72 16.06 10.79 6.42 16.69 10.22 21.71 6 5.26 6 3.76 2.28 0.02 61.58 6.26 1.59 10.59 5 12. 34 3.75 2.71 6 0.84 1.93 6 0.96 2.87 0.14 54.60 8.41 7.80 26.64 5 8.13 1.52 11.96 18.27 2.39 6.26 6 12.01 6 6.70 33.23 14.89 0.46 0.33 5.94 1.11 16.08 7.90 1890 1880 tion.^ M-artaaasville'edty $31,300 5 700 5 71 5 4.600 6 752 191, 701 5 300 6 8,500 5.100 5 237 6 800 25,000 20,800 2,016 7,692 6 800 6 14,260 5 3, 800 5 14,980 32,000 1,030 4,860 2,100 77,284 248,715 14,183 352,567 6,100 73,956 5 7,050 6 3, 559 3,236 7 62,500 30,000 1,376 10,000 5 30,600 15,000 2,600 6 805 2,000 6600 3,407 1,600 511,000 6,600 84, 169 46,653 6 7,200 425 43,717 94,968 1,500 37,836 5 26,500 57,600 74,942 276,230 500 518 6,600 700 55,000 22,758 S30,000 5 700 $1,300 $31,300 5 600 5 71 54,500 6 433 191,701 5 300 5 8,500 5,100 6 237 6 800 26,000 20,800 2,016 7,692 6 800 5 14,200 6 3,588 5 14,980 32.000 1,030 4,860 2,100 77,284 248, 715 14,183 323,732 6,100 73,956 6 7,050 6 3,659 3,132 7 5 962 30,000 1,376 10,000 5 29,580 10,600 2,500 6 806 1,500 5500 3,407 126 6 6,956 6,500 84,169 46,653 6 7,200 425 43,717 87,660 1,600 37,836 5 26,600 6 7,600 74,942 276, 230 600 618 5,600 700 66,000 22,768 $6,661 $1,200 $2.48 30.62 4,038 5 $100 290 5 $71 (6) 5 4,600 5 400 56,800 1,100 449 32,000 300 4,000 1.41 1,09 2.97 0.55 4.70 5.16 757 5 352 6 310 478 Midiigan City Midd2ebury town 135,901 5 300 38,000 15,664 672 6 8,500 3,100 1,801 2,000 422 5 237 265 5 800 26,000 8,800 1,165 7,692 6 800 5 12,260 6 3, 800 '"s'.n 4.17 "3.' 63' 1.39 682 11,707 6,600 8,666 2,000 5,560 Mitchell town - 12,000 1,772 860 221 1,160 1,860 992 3.14 1.47 688 6 2,000 690 5 212 1,172 5 14,980 14,000 60 13,600 293 37,700 8.96 0.36 31.66 2,107 18,000 3,405 970 309 4,860 2,100 76,784 160,000 7,000 344,000 6,100 66, 213 6 7,050 61,800 2,450 920 665 1,500 91, 102 7,183 31,006 44,500 400 403,800 3,329 27,000 60,000 10,000 6.69 3.92 0.27 19.17 6.48 10,01 13.40 1.92 ""2L83' "'i'.ii' 5,132 7,613 23,060 2,208 8,567 !l 28.8.3.5 358,482 20,628 597 8,743 6,000 3,406 New Harmony town 1,341 5 1,769 786 7 200 1,200 0.19 1.16 "'3.'l2' ■ 960 104 4,000 1,371 451 62,600 30,000 1,376 10,000 5 26,600 16,000 2,500 51,538 610 11,022 24,500 3.61 11.03 4,792 868 600 2,685 2,000 380 746 1.05 1.13 0.99 0.50 1.08 '"■5.' 65' 0.81 944 5 4,000 6 920 4,400 8,000 1,500 2,398 2,823 923 6 805 957 2,000 600 778 5600 529 2,500 1,500 6 11,000 6,500 68,000 46,260 66,000 907 8,700 12.31 1,186 1,375 5 4,044 909 1 612 773 1,003 16,166 403 61,200 426 132,294 3,600 160,000 9,200 4,600 18.82 2.41 30.30 7.71 4.15 10 792 1,751 886 Pine Village 279 30,717 81,000 1,600 37,700 6 26,600 67,000 39,942 204,000 600 13,000 16,000 13,934 400 22, 478 i6,666 27,000 5.88 3.74 0.70 7.31 6.23 16.94 "i.'gs' 3,656 4,798 13,968 7,308 628 136 6,000 6,041 2,206 1 120 5 500 3,166 6,658 29,075 5,500 2,700 1,400 3.37 3.89 1.75 5.97 1.60 3.27 "lili" 3.64 35,000 72,230 2,255 18,550 1,098 1,548 942 167,000 618 6.400 5,600 700 65,000 17,100 631 14,000 7,627 5.67 3.30 "I.' 26" 3,421 2,882 Rockport town 6,658 16,666 » Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ^Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 6 Data are for the fiscal year 1901. « Population not returned separately. 470 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISION S— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. INDIANA— Continued. .CITY, TOWN, VILLAGE, OR BOROUGH. Kockville city Koyal Center town . Rusliville city Russell ville town . . . Salem town iScottsburg town. iSellersburg town. ,Seymour city ■Shelby^Ulfi city. . . , Sheridan town — :Shirley town Shirley City town Shoals town «South Bend city South Whitley town. ,Spring Grove town Sullivan town Sulphur Springs town . Swayzee town Syracuse town Tell City Terre Haute city. Thomtown town. Tipton city Troy town Union City Upland town Valparaiso city Veedersburg town . Vernon town Vevay city Vincennes city . . . Wabash city Wakarusa town . Walkerton town . Warren town Warsaw city Washington city. Waterloo town. . . Waveland town . . West Baden town West Harrison town . . West Lafayette town. West Lebanon town . . West Madison town . . , West Terre Haute town . Westport town Whiting town Williamsport city Winamac town . . Winchester city. Windfall city Wingate town . . . Wolcott town Wolcott ville town . . Worthington town . Places not named . . . INDEBTEDNESS, 1902. Total. $16,800 2,000 74, 750 300 16,000 4,900 1,050 43,500 36,090 7,100 2,660 175 5 4, 274 849,543 '6,800 5 200 43,059 218 7,500 5,500 = 12,000 453, 799 5 13, 774 81,685 5 1,000 46,500 4,000 94,896 5 17,500 2,800 22,130 110,092 121,475 2,650 7,700 5 13,200 38,860 104, 391 5 5,500 5 815 51,500 5 699 5 14,000 5 850 5 1,300 5 511 2,800 46,771 42,811 .57,921 4,500 1,800 5 375 5 7,300 3,444 4,000 runded.2 815,000 2,000 61,000 300 16,000 4,900 37,600 36,090 6,600 2,000 5 3,300 339, 500 41,000 200 7,500 5,500 5 12,000 331,000 5 7,400 72, 449 46, 500 4,000 75,522 5 17,500 21,000 105,000 42,500 2,650 4,000 5 10, 000 35,000 .59,500 5 5,600 5 1,500 5 699 5 13,000 5 850 5 1,300 46,771 42,611 67,921 4,500 1,800 5 6, .500 3,000 4,000 Unfunded or floating. Revenue a and special assessment loans, and judgments. , S13, 750 1,050 6,000 500 510 175 5 500 498, 313 5 200 ""is 107,907 5 5,890 1,130 1,210 78, 975 3,700 53,200 26, 972 "'58i5 5376 5 800 444 Out- standing warrants. $1,800 5474 11, 730 2,069 14, 892 5 484 9,236 5 1,000 3,860 17,919 5 1,000 Sinking fund assets, 1902. $215 2,430 5 124 52,382 5 1,498 35,397 10, 176 1,600 21,386 530 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 316, 800 2,000 74,7.50 300 16,000 4,685 1,060 43,500 33, 660 7,100 2,660 175 6 4, 150 797, 161 5 200 43,059 218 6,674 5,500 5 10,502 418, 402 5 13, 774 71,509 5 1,000 45,000 4,000 94,896 5 17,500 2,800 22, 130 110,092 121, 476 2,650 7,700 5 13,200 17, 474 104,391 55,500 5 815 51, 5 14, Total. 1890 $7,500 7,667 'i5,"666' 2,728 19,000 14,000 3,800 187,674 150 6,963 268,000 7,000 10,400 57,004 3,600 300 3,400 63,000 28, 200 2,150 2,887 42,000 63, 365 780 800 1880 4,000 2. .500 2,500 1,768 6,000 '97,941 ■ $19,500 22,400 316,976 52,000 "66,'566' 82,000 7,200 46,265 41,174 11,000 16, 000 "242,965 Per capita. 1902 $8.22 3.04 16.46 1.01 8.02 3.68 1.38 6.75 4.70 3.96 20.'51 5 6.11 5 1.77 13.81 0.83 5.74 5.93 53.92 11.02 59,12 19.00 5 1,67 16.57 3.31 15.11 • 10. 68 5.03 13.94 10.46 13.41 2.89 7.43 5 8.67 4.38 11.54 6 4.42 51.26 (=) 52.30 5 6.08 5 1.24 5 2,63 9 0.78 4.66 11.74 34.33 34.39 1.21 1.88 6 0.82 5 8.86 6.23 2.76 1890 $4.44 2.21 '7.' 69 4.41 3.56 2.57 3. :« 11.20 3.87 0.49 2.04 7.12 5.52 2.43 2.58 11.75 10,45 0.53 1.21 2.06 0.83 3.13 1880 $11.58 2.23 1.39 3.33 8. 87 10. 26 4 58 3. 86 5. 20 16.64 i 20. i 10.68 1.89 14,81 9,52 7,99 Popula- tion. ■" 2,045 657 4,641 298 1,995 1,274 761 6,445 7,169 1,795 381 236 683 38,876 1,113 113 3, 118 . 262 1,162 928 2,680 37,965 1,511 3,764 599 2,716 1.208 6,280 1,638 557 •■1,588 10,629 9,060 917 1,037 1,523 3,987 9,049 1,244 648 304 2,302 688 482 651 614 3,983 1,245 1,684 3,705 967 457 825 659 1,448 all 1 Including in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over m 1900. The debt of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. including special debt obligations to public trust funds, and all long-term loans except special assessnient loans. ^ ^ ,.„ „ , , ^ 3 Including a 1 short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certiflcates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs " haying a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data ace for the fiscal year 1901. 5 Population not returned separately. j it- ,onn i, ,.-„«+:„ lono ' Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 hut not in iMUA ^, . ,„„„ . ,,, j.. • 8 Indlbtedniss less sinMng fund assets tor minor civil divisions not reported separately in 1880, and also for those reported separately m 1880 but reporting no debt in 1902. PUBLIC INDEBTEDNESS. 471 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. IOWA. CITY, TOWN, VILLAGE, OK BOROUGH. Total. Aokley town Adel town Alton town Ainsworth town . . . Albert City viliage . Albiacity Albion village. Algonacity... Allison town.. Alta town Alton town . . , Alvord town.. Ames city Anamosa city. Andrew town. Anita town Arion town Arlington town. ., Armstrong town. Athelstan town . . Atlantic city Audubon town. Avoca town Ayrshire town.. Bagley town Bancroft town Barnes City town. . Battle Creek town . Bayard town Bedford city Belle Plainecity.. Bellevuecity Belmond city Bennett town Blairsburg town . . Blakesburg town . Blockton town. . . Bloomfieldcity. . . Bode town Bonaparte town. . Bondurant town , . Boone city Boyden town Braddy viUe town . Brighton city Brlatow town Brooklyn town Buffalo Center town. Burlington city Calmar town Cambridge town. Carroll city Cascade town Casey town Cedar Falls city.. Cedar Rapids city . CentervUle city Chariton city Charles City Charter Oak town. Chelsea town... Cherokee city. . Chester village. Clare town Clarence town.. INDEBTEDNESS, 1902. Total. $12, 183, 401 7,000 9,297 6 4,080 5 222 = 420 18,600 5 240 20,077 4,080 9,000 5,800 1,200 21,005 12,509 50 5 4,000 500 5 5,097 6,000 28,500 15,400 10,000 1,900 700 4,200 5 15 3,500 400 5 15,000 10,000 5 17,721 8,850 4,680 450 464 1,300 25,016 2,000 8,600 100 91,769 125 600 6,773 1,000 8,300 5 4, 450 252, 348 2,700 4,800 16,000 57,000 1,400 81,200 504,629 53,998 13,468 36,989 54,300 600 20,800 4,000 2,000 5,000 Funded.2 Revenue « and special assessment loans, and judgments. $10, 340, 157 7,000 8,000 5 3, 400 9,000 16,000 4,000 9,000 5,800 21,000 12, 500 54,000 53,500 3,000 28, 500 15,000 10,000 3,500 '5 15," 666 10,000 5 6, 000 7,960 18, 500 2,000 7,000 600 8,000 5 4, 200 166,000 1,500 3,900 16,000 57,000 1,000 i,000 1,500 1,000 1,600 600 1,000 1,000 1,000 .,000 Unfunded or floating. $712, 154 1,500 '90 Out- standing warrants. $1,131,090 111,440 900 2,180 464 i,'5i6 3,420 84,851 1,200 i 1,250 9,134 5 150 4,077 1,200 5 9 50 500 5 1,597 3,000 368 1,900 700 5 15 '466 2,500 450 1,600 100 4,349 125 973 400 300 5 250 1,497 900 700 7,700 19,279 8,864 4,968 7,989 = 800 1,800 1,000 I Sinking fund assets, 1902. $76, 127 765 1,104 iC80 5 222 5420 3.279 5 1,487 1,506 INDEBTEDNESS LESS SINKING FUND ASSETS. Total. $12,107,274 $6, 017,, 506 1890 7,000 8,193 5 4,080 5 222 6 420 18, 500 5 240 20,077 4,080 9,000 6,800 1,200 21,006 12, 609 64,000 500 55,097 6,000 28, 500 15, 400 10,000 1,900 700 921 5 15 3,500 400 6 16,000 10,000 5 17,138 8,860 3,680 460 464 1,300 25,016 2,000 100 91,769 125 600 6,773 1,000 7,765 5 4, 460 252, 348 2,700 4,800 16, 000 6 6,513 1,400 79, 694 504, 529 51,342 13, 468 36, 989 6 4, 283 500 20,800 4,000 2,000 5,000 7,000 2,500 5,690 1,500 9,000 6,200 3,500 7,500 5,900 1880 $3,474,621 Per capita. $4.84 6.75 6 3.46 5 0.55 {6| 6.40 6 0.56 6.90 8.81 10.45 1890 $6.44 2.51 1880 Popula- tion. ^ (6) 2.12 5.75 4.82 8.67 I 6, 400 ; 4, 33 ; 4. 33 1,200 4,460 5,700 54.13 2.60 55.91 6.62 1.44 6.65 8.26 6.15 6.78 1.97 1,10 5 0.06 6. 46 0.81 5 7.69 3.06 5 10. 66 7.17 15.46 (6) («) 1.85 11.88 4,89 9.58 0.34 9,96 0.37 2,54 8,39 3,824 '387,'9i6 10,000 "26," 666' 171,010 26, 648 21,000 20,000 128,061 3,16 500 : 6,54 55,09 10,49 2.69 1,600 16,' 294' 40,867 3,200 5,400 2,000 7.20 6,65 6 4,35 2.46 14.98 18.66 9.77 3.38 8.75 6 5,56 1.19 5.38 (6) 6.35 7.41 ;i 4,73 |l (6) 0,76!! 1 0.83 2,86 4.23 "'i'.si' 4.32 1.71 3.18 0.41 17.19 6.58 4,08 1.08 7.52 9.49 7.24 6.73 7.14 3.41 4.04 1.29 1.81 0.83 7.27 1,445 1,213 1,178 404 (») 2,889 440 2,911 463 861 1,009 249 2,422 2,891 273 908 192 863 907 256 6,046 1,866 1,627 329 355 274 642 494 1,977 3,283 1,607 1,234 238 704 2,105 409 297 9,212 336 236 807 317 1,188 875 24,047 1,003 667 2,882 1,266 668 5,319 27, 184 5,256 3,989 4,227 772 419 3,865 374 675 The debt of 1 Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900 all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loa,ns in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 'Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1. 1902. while the population given for all ot^er minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. 6 Population not returned separately. 472 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— ContiDued. A.— CITIES, TOWNS, VILLAGES. AND BOROUGHS i— Continued. IOWA— Continued. CITY, TOWN, VILLAGE, OR BOROUGH. INDEBTEDNESS, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Clarinda city Clarion city Clarksville town. , Clear Lake town. Clearfield, town. . . Clinton city... Clio town Coggon town . CoQax town. . Collins town.. Columbus Junction town. . . Coon Rapids town Coppock town Coming town Correct ion ville town Corwith town Corydon town Council Bluffs city. Cresco city Crestoncity Dakota town Dallas Center town. Darby town Davenport city Dayton town De Soto town Deeorah city Deep River town. Denisoncity Des Moines city... Dewitt city Diagonal town. . Dolliver town... Doon town Dow City town. Dows town Dubuque city Duncombe town. Dunlap town Dyersville town. . Dysart town Eaglegrovecity. Earlham town.. Earling town.. . Early town Eddy ville town. Eldon town Eldoracity Elkader town... Elma town Emmetsbarg city. Essex town Estherville city. . . Exira town Fairbank town Fairfield city Farley town Fonda town Forest City town. Fort Dodge city.. Fort Madison city. . . Fremont town Galva town Garden Grove town. Garner town 5 2,500 5 10,000 8,018 10,715 4,000 13,419 5 12, 100 42,388 5 3,500 4,200 66, 134 5 1,695 6,500 15,914 164,716 186, 350 5 1,300 2,500 325 7,821 [ 5 1,600 5 1,000 5 1,600 18 1,216 t 58,666 8,000 , 9,600 4,000 9,000 59,000 .29,712 ;'3,500 4,200 66, 812 n,400 (),500 12, 700 97,000 170,000 488 4,419 5 100 12,676 6 3,000 1,670 5 1,027 322 5 295 5369 3,214 67,716 16,350 51,300 2,500 325 7.000 821 52,500 52.03 510,000 ' 55.41 7, 530 ; 4, 785 3. 37 10,715 ■ 8.11 4,000 4.10 13, 419 j 10, 350 ' 5. 68 512,100 I 517.04 40, 718 I 2, 650 I 12. 58 62,473 62.91 4,200 6.52 66,134 ■ 5 1,386 6,500 15,914 104,716 186,350 5 1,300 2,500 325 7,821 26,114 14.10 6 2.70 500 5.51 9.05 12.63 36,000 132,250 144, 700 360 600 20.54 6 2.40 5.48 0.50 6.07 7.70 0.80 '7.'39' 0.63 0.74 30.93 Popula- tion. ■• 3,276 1,475 22,720 218 498 2,053 540 1,099 1,017 (6) 2,145 935 651 1,477 25,674 2,806 7,762 362 626 37,070 753 346 3,246 403 2,771 67,633 1,3 383 545 462 818 38, .554 350 1,355 1,323 902 3,667 630 340 579 1,230 1,850 2,233 1,321 976 2,361 710 3,237 851 644 4,689 513 1,180 1,758 13,044 9,074 542 456 661 1,288 1 Including, In addition to towns whic.i are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and lioroughs " having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all ahort-tenn loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 1 Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. 5 Population not returned separately. PUBLIC INDEBTEDNESS. 473 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISION S— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. lO^WA-Continued. CITY, TOWN, VILLAGE, OR BOROUGH. Garwin town Gilman town Gladbrook town Glenwood city Glidden town Goodell town Gowrie town Graettinger town Grand Mound town Granvdle town Gravity town Greeley town Greene town Greenfield town Grinnell city Griswold town Grundy Center town Guthrie Center town. Guttenberg city Hamburg city Hamilton town Hampton city Harlan city Hartley town Havel ock town Hedrick town Hillsdale town Holstein town Hopkinton town Hospers town. Hubbard town Hudson town Hull town Humboldt town Humeston town Ida Grove town Independence city Indianola city Inwood town Iowa City Iowa Falls city Ireton town Jefferson city Jesup town Kellogg town Keokuk city Keosauqua town Keota town Keystone town Kingsley town Kinross town Kirkman town, Klemme town , Knoxville city Kuinim village Lake City Lake Mills town Lake Park town Lakeview town La Motte village Lamoni town Lansing city Laporte town Latimer town Laurens town. INDEBTEDNESS LESS SINKING FUND ASSETS. $1,900 2,500 6 4,245 9,000 13,500 I 500 1 7,000 1,500 2,331 « 1,400 3,206 fSOO 10,000 11,984 42,099 6,000 9,721 4,471 « 7,900 « 18, 466 565 18,600 18,068 5,250 1,000 «5,000 50 M,033 200 500 4,761 ', 4,700 ' 3,500 no, 652 2,000 13,614 1 26,000 6 24,638 ' 2,000 ' 68,238 5,600 26, 187 6,700 1,800 300,772 4,000 6 7,940 6 1,500 6,000 6 34 3,000 517 55, 361 475 15,214 5,121 4,000 4,000 1.300 1,825 6,811 941 3,600 64,500 Total. 1890 S72 2,618 2,600 5,800 3,000 1,000 450 600 400 2,000 250 300 1,600 7.600 35,000 3,700 297,400 3,800 3,023 3,900 1880 74,967 372, 376 Per capita. 5,592 1,500 1902 1890 S4.04 6.38 6 5.04 2.96 18.42 1.97 10.28 3.87 6.67 I 6 3.99 6.84 60.61 8.39 9.22 10.91 6.67 7.35 3.76 6 4.88 68.88 1.05 6.82 7.71 5.22 2.52 6 4.83 0.20 6 5. 33 0.26 1.20 7.04 13.09 6.59 6 7.23 2.12 6.92 7.11 6 7.62 4.19 8.54 4.45 10.09 10.07 9.71 2.76 20.66 3.68 6 7.97 6 3.70 8.33 6 0.26 14.78 1.97 17.68 (6) .$5. 63 4.60 3.07 5.64 0.39 0.48 0.34 3.04 1.13 0.48 0.63 1.40 4.80 11.07 8.60 3.20 21.09 4.67 1880 Popula- tion.! 0.16 6. 63 ' . . 3.96 7.39 ' J 6.77 4.78 1. 0.14 . 1.19 4.04 0.66 1.81 ! 3.71 3.09 1.49 66.28 1 470 465 842 3,040 733 264 681 388 355 361 649 488 1,192 1,300 3,860 900 1,322 1,193 1,620 2,079 638 2,727 2,422 1,006 397 1,035 244 870 767 415 676 359 626 1,474 945 1,967 3,656 3,261 477 7,987 2,840 545 2,601 14,627 1,117 996 405 720 132 203 262 3,131 ("1 2,703 1,293 541 691 272 1,540 1,438 1,419 (') 1 Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 include.^ school district debt. 2 Including special debt obligations to public tru.«t funds, and all long-term loains except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, cte. ^Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .Tune 1, 1902, while the population given for all other minor civil divisions is that reported at ttpe Federal census of 1900. 6 Population not returned separately. 6 Data are for the fiscal year 1901. 474 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISION S— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i- Continued. IO"W A— Continued. CITY, TOWN, VILLAGE, OR BOROUGH. Lawler town . Le Mars city. Lenox town. . Leon town... Lewis town. . Limesprings town. Linden town Llneville town Lisbon town Livermore town. . . Logan town Lohrviile town.. Lowden town . . . Lucas town Lynnville town. McCallsburg village. McGregor city Madcsburg town Madrid town Malcom town Malvern town — Manchester city. Manilla town Manson town — Mapleton town . . Maquoketa city Maratlion town Marble Rock town . Marcus town Marengo city Marion city Marne town Marshalltown city. Mason City Masonville town. . . Massena town Maurice town Maxwell town MecbanicsviUe town . Mediapolis town Melrose town.. Menlo town . . . Meriden town. Milford town . Milo town Milton town Minden town Missouri Valley city Mitchell town Monroe town Montezuma town.. Monticcllo city Montrose town Moorhead town Morning Sun town . Moulton town Mt. Pleasant city. Mt. Vernon town. MovUle village Murray town Muscatine city Mystic town Neola town Nevada city New Hampton town INDEBTEDNESS, 1902. Total. 6S2,900 17,291 4,891 16,500 « 2, 500 6 900 5 143 1,000 13,000 6 4,600 9,183 4,500 3,500 1,000 120 5 87 14,850 100 2,000 5 4,700 10,000 20,093 5 3,500 58,900 5 4,000 01,420 6,505 5,000 6.000 7,500 43, 361 2,200 174, 562 99,285 53? 1,500 3,800 6,500 6,500 700 412 100 1,500 200 2,300 18,9''6 177 5,000 11,104 6,600 300 300 5 6, 600 3,500 47,800 9,500 4,000 5300 439, 572 1,600 4,960 16,876 11 '^ Funded.' 6 $2, 000 12, 200 1,000 16,500 5 2,000 13,000 5 4,600 7,000 4,500 3,500 14, .500 2,000 6 4,600 7,000 20,000 5 3,600 6 8,900 54,000 26,000 4,500 6,000 6,000 7,500 43,279 2,100 140,000 45,800 1,500 3,800 6,200 6,600 2,300 10,000 6,000 10,500 5,600 6 4,600 46,000 9,500 4,000 399,000 1,600 4,960 14,000 6,390 Unfunded or floating. Revenue ^ and special assessment loans, and judgments. $4,000 5 600 6 900 Out- standing warrants. 40, 672 2,8 6 $900 1,091 3,891 6 143 1,000 2,183 1,000 6 87 350 93 6,420 2,006 82 100 34,662 63, 485 6 32 700 62 100 1,600 6 30 8,976 177 604 3,500 1,800 76 5,600 Sinking fund assets, 1902. $1,417 643 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 6 $2, 900 17,291 4,891 16,500 6 2, 500 6900 5 143 1,000 13,000 54,600 9,183 3,083 3,600 1,000 120 6 87 14,860 100 2,000 6 4,700 10,000 20.093 6 3,500 6 8, 679 64,000 31,420 6,506 5,000 5,000 43,361 1,921 174,662 93.070 532 1,500 3,800 6,500 0,500 700 412 100 1,500 630 200 2,300 15,212 177 5,000 11,104 4,680 300 300 5 6,600 3,500 47,800 9,500 4,000 6 300 439, 572 1,600 4,960 16,232 11,890 Total. 1890 $10,000 12,000 43, 355 4,000 18,000 500 1,300 23,000 75,686 29, 679 6,236 342, 100 500 3,000 12, 643 1880 $38,458 1,800 16, 200 '52,374 2,000 393,877 Per capita. 6 $4. 49 4.17 4.82 8.66 5 4. 08 6 1.49 6 0.46 1.45 13.60 6 7.44 6.67 6.16 6.43 0.88 0.36 w 9.91 0.43 1.96 6 11. 63 8.68 6.96 54.53 5 6.09 5 3.64 8.32 9.87 8.73 6.96 3.48 10.57 4.69 14.86 13.80 W 5 0.19 6.36 4.69 9.26 8.97 1.76 0.96 0.23 3.09 6 0.05 0.24 7.01 3.79 0.72 6.46 9.18 2.22 0.40 1.50 6 6.96 2.46 1L63 5.83 7.89 6 0.32 30.36 0.85 5.39 6.57 5.08 1890 37.38 "6.35' 1.71 0.46' 5.85 0.75 0.76 .43 8.49 7.41 1.66 29.87 0.57 3.27 7.61 $24. 01 1.04 8. .35 8.' 39' Popula- tion. < 7.41 646 4,146 1,014 1,905 613 605 314 690 956 618 1,377 697 644 1,132' 347 w 1,498 235 1,021 404 1,166 2,887 773 1,424 1,099 3,777 669 673 718 2,007 4,102 410 11,744 6,746 (6) 475 280 810 703 725 400 428 432 485 685 849 328 4,010 245 917 1,210 2,104 ■748 200 948 1,420 4,109 1,629 507 949 14, 478 1,768 921 2,472 2,339 aU 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over m 1900. The debt of 'cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. ! Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ..^ ^ » ,„„„. „t„ » Ine udini a 1 short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated bv ootnotes, the population of "cities, towns, villages, and boroughs' haying a Population of 8,000 or over in 1900 is esti- mated as-Sf June i, 1902; while th« population given for all other minor civil divisions is that reported at the Federal census of 1900, 6 Data are tor the fiscal year 1901. « Population not returned separately. PUBLIC INDEBTEDNESS. 475 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MNOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROHOHS i— Continued. IOWA— Continued. INDEBTEDNESS, 1902. INDEBTEDNESS I Total . ..ESS SINKING FUND ASSETS. CITY TOWN VILLAGE, OR Total. Funded. - Unfunded or floating, j 1 Sinking fund assets, 1902. Per eapit 1. 1880 BOROUGH. Revenues and special assessment loans, and 1 judgments. Out- standing warranto. 5 $227 1902 1890 1880 1902 1890 Popula- tion.) New Hartford town 5J3,522 13,005 35,371 56 ' 10,000 , 4,000 5 6,388 700 6.200 46.280 5 7,100 4,400 19, 677 80 11,037 23,000 7,306 120,919 1,091 1,300 218, 203 3,000 5 284 1,000 6,400 5 216 75 2,693 17,000 31,949 52,000 4,000 5 204 50 580 6,300 8,492 6,000 58,000 9,500 2,000 300 5 200 8.400 92 140 88,288 55.000 60 3,400 1,000 5,400 200 569 12.000 5.3,900 5,500 8,537 200 8,650 100 1,200 8,600 20,994 3,000 5»3,000 5,000 27,000 6 $295 6 83,522 13,006 35,371 56 10,000 4,000 5 6,797 700 6,200 46,280 5 7,100 5 4, 400 19,677 80 11,037 23,000 7,306 120, 919 1,091 1,088 218,203 3,000 5 284 1,000 6, 400 5210 75 2,693 17,000 31,949 5 2,000 4,000 5 204 60 580 0,300 8,492 6,000 5 8,000 8,700 2,000 300 5 200 8,000 92 140 88,288 5 5,000 60 3,400 743 5,400 200 669 11,366 53,900 5,600 7,552 200 8,660 100 1,200 8,500 20,994 3,000 5 $6. 18 17.07 9.61 (•) 7.87 7.60 5 6.35 1.17 4.33 9.00 6 7.15 5 6.36 10.18 0.30 t 570 8,005 2,225 56 1 762 Newton city 6,146 $30,891 $400 812.06 1 $0.15 3,682 Nodaway village 10,000 4.000 5 5.000 1,271 533 Oakland town 51,388 700 5 $691 913 Ocheyedan town 599 6,200 14,000 56,600 54,400 15,000 2,600 200 2.32 0.24 1,432 Oelwein city 32,280 5 1,600 5,142 Ogden town 993 692 4,677 80 2.537 ;;:: 1,933 Onslow town 263 8,600 23,000 5,000 95,600 7.58 1,457 Osage city i7,'666' 49,246 2,400 1,200 34,526 8.41 2.92 12.16 1.63 2.76 16. S3 3.85 (5) 4.52 ■"8." 62' 7.51 1.19 0.68 7.51 2,734 2,306 25,419 1,091 2,506 9,948 670 Ossian town. 1,300 168, 303 3,000 2i2 407 72,335 1.66 6.17 1.93 396 Ottumwa city • 49,900 17,795 18,820 780 Oxford Junction town Palmer town 5 284 (6) 1,000 6,400 221 6.68 5 0.68 0.46 958 Parnell town 5 216 318 75 163 Paullina town 2,693 17,000 25,000 5 2,000 4,000 4.36 6.48 8.02 5 3.84 017 Pella city 5,082 12,500 2,500 2.11 4.34 6.74 2,623 4,500 2.449 3,986 521 11.17 6 0.65 368 Pilot Mound town 5 204 50 5 80 315 Plainfield town 0.16 6 0.29 8.54 13.59 6.59 5 8.13 10.77 3.37 (6) 6 0.66 12.40 0.25 0.52 20.27 5 4.16 («) 4.07 2.12 6.72 m 1.53 6.44 5 3.70 6.63 6.18 0.36 8.70 320 280 i 6,300 738 8.492 625 Pomeroy town 6,000 5 8,000 9,500 400 0.83 910 984 Prairie City town 800 808 2,000 593 300 302 Pulaski town 5 200 3,950 1 4,450 92 140 10,244 400 646 Randolph town 373 270 77,344 5 5,000 700 19,686 5.93 2.26 4,356 1,650 66" (5) 835 3.400 1,000 6,400 105 0.18 267 360 200 294 ("5^ 275 371 12,000 5 3,900 5,500 7,000 634 2,000 125 1.43 0.23 1,766 830 1,537 200 986 557 8.600 160 100 994 0.39 3.16 255 1,200 8,600 17,000 3,000 8.26 10.10 2.41 1,029 2,079 1.247 3,994 9,300 3,000 7.46 2.79 Sanborn town 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of all " cities, towns, villages, and boroughs " having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all '=ihort-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. * Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over In 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is ihat reported at the Federal census of 1900. 6 Data are for the fiscal year 1901. 8 Population not returned separately. 476 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A. -CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. lOTV^ A— Continued. 1 INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. S5,500 8,350 4,500 5 11,002 1,000 17,160 5 6,678 33, 673 10, 422 8,000 19,144 1,916,487 8,000 600 5,700 40,562 13.271 200 596 1 5 5,981 400 19,896 4,950 100 1,340 15,991 300 5 6,300 3.. 500 883 3,738 5 12,500 6 4,003 100 ■>235 16,500 320 20, 468 5 9,000 5 5,000 3,500 1,400 2,397 28 200 5,000 18, 132 49,465 1,000 2,000 1,200 3,000 2,017 41,512 285 196,014 400 20,802 39,000 454 .53,768 5,602 1,500 1,200 3,100 Funded. 2 Unfunded or floating. Total, P 1 1902 1 1 i ir capita. BOEOUGH. Revenue 3 and special assessment loans, and judgments. Out- standing warrants. 1902 1890 1880 1S90 1880 tion,< S5,500 4,'566" 5 10,000 .?5, 500 8,350 4,600 5 11,002 1,000 17,160 5 6,4.36 33,673 10, 422 8,000 19, 144 1,916,487 7,690 600 6,700 40, 562 12,968 200 696 5 5,981 400 19,896 4.695 100 1,340 15,991 300 5 6,300 3,500 661 3,738 5 11,174 5 4,003 100 5 235 16,500 320 20.468 5 5.438 5 5,000 3,600 1.400 2,397 28 200 5,000 18, 132 48,457 1,000 1,725 1,200 3,000 2,017 41.512 285 196,014 400 20,802 39,0p0 .53,768 6,602 1,500 1,200 2,850 $8. 32 36,84 4.58 5 6.46 1.46 7.52 5 7.67 9.42 8.09 7,00 9,81 52.87 7.65 1.38 14.36 13.11 10,63 (5) 1,22 5 5, 9.! 0,98 9.17 3.92 0.22 7.79 7.69 {») 5 4,38 4,86 2,34 11.61 54.22 5 8.90 0,36 5 0,79 6.67 1,43 10,56 53.73 5 7.63 6.94 3.44 1.41 0,06 (5) 8,17 8.20 13.85 2,76 3,42 1,82 3,42 1.44 9.76 0,66 13,80 1,37 9,66 12.28 (») 11.66 8.67 7,39 1,64 .5.30 661 Sohleswig town $8, 200 $150 233 $400 $6.56 : 1 2.84 i , 983 Seymour town Shpffield town 5 1,662 1,000 1,160 5 1,678 2,173 22 3,000 1,703 688 Sheldon citv 16,000 5 5,000 25,000 10, 400 8,000 17,500 1,676,374 8,000 6,000 4.06 1 2,282 5 $242 839 6,500 8,000 3.28 3,573 1,289 i 1,000 1.19 0.24 19.84 7.69 ■■$9'i2^ 1,143 Sigoumey city Sioux Citv 1,644 ' 55,193 373 760,211 5,000 ■■■■$67 ,'266" 1,962 134,920 36,247 sio 1,005 600 2.700 23,662 4,871 435 3,000 17,000 7,100 200 ::i .397 Speneercity 10,000 3, 731 6.52 ! 4.77 1 3,095 1,300 313 1,219 ' '.. J m Stacy viUe town 1 490 6 5,000 5 981 5,300 6.21 1,008 Steamljoat Rock town 400 410 18,500 4,960 1,396 2,500 60 1.49 0.06 2,169 Story City town 266 1,197 i66 1,340 3,991 300 468 i 1 172 12,000 4,500 3,600 2.19 1.81 2,079 (5) 5(i,300 3,500 800 2,500 5 12,500 5 2,000 100 1,437 722 83 1 322 240 1,238 322 5 1,326 3,000 11.275 1.72 8,75 2,649 5 2,003 460 274 5 235 299 15,000 1,500 320 442 20,000 12,51 2,613 224 18,000 59,000 •'■5,000 2,600 1,400 2,026 4,000 2,18 ■■■Z32^ 1,941 5 3,562 2,550 1,468 655 900 589 407 Valley Junction town 2,397 1,700 28 484 200 W 5,000 12,000 46,000 1,750 2.84 612 3,000 3,132 3,465 1,000 2,211 1,008 35,082 j 2.000 12,25 0,69 3.499 1 362 2,' 666 1,200 3,000 100 32,000 276 605 160 1.500 1,000 0.34 1,86 0.99 669 878 1,917 9,512 285 22,614 400 5,302 1,398 4,256 431 172, 500 33,003 , 2,000 4.96 0,36 14, 136 292 15, .500 39,000 2,163 2,, 500 1 1.07 3,177 454 18,068 1,152 («) 35,000 4, 4.50 1,500 700 11,200 3.96 4,613 ... 664 203 1,200 730 Wesley village West Bend town 3,100 , 260 1 538 all 1 Including in addition tn towns which are merely villages under another name New England towns having a population of 8,000 or over m 1900. The debt of " cities towns, villages, and boroughs " having a population of 8,000 or o-er in 1900 includes school distric't debt ^Tndading soecial debt obligations to public trust funds, and all long-term loans except special assessment loans. ■^"^. :: " ,, , , < .. i_r__..: *:/.- *: c + „,n^^ n«YT.^-n/^T^u^ HoQcrnafprl ns rp.vpTinp.hnnns. revenue loans. tax w mated L- . . _ 5 Data are for the fiscal year 1901. 6 Population not returned separately. PUBLIC INDEBTEDNESS. 477 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. lOAV A— Continued . CITY, TOWN, VILLAGE, OR BOKOUGH. West Burlingrton town. West Liberty town West Union city What Cheer citv Whe'itland town Whittemore town. . , Williams town Williamsburg town. Wilton town Winterset city. . Winthrop town. Woodbine town . Woodbufn town.. Woodward town . . Wyoming town. . . Places not named . Total. 32,200 7,500 16,389 12, 500 '1,700 2,000 3,000 11,000 6.000 23, 642 4,500 6,500 5 150 1,132 9,635 INDEBTEDNESS, 1902. Unfunded or floating. Funded. 2 Revenue ' and special assessment loans, and ' judgments. S2, 300 1,500 13,500 12,500 '1,700 2,000 3,000 6,000 6,000 21,000 i 4,500 6,500 1 S6.000 5 150 Out- standing warrants. 5,000 2,042 1,132 3,176 > SinWng lund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. I'er capita. 1902 $2,200 7,500 16.389 12, 500 5 820 2;ooo 3,000 11,000 6,000 23, 642 4,181 6,500 5 150 1,132 9,6.35 1890 «4,000 10,600 11,750 275 23,000 1880 1890 1880 $2.11 I 84.78 4. 44 I 8. 28 8.47 4. 65 3. 62 5 1.73 3.83 6.00 10.00 4,. 500 « 106, 321 '58,156 4.87 7.78 6.77 5.18 50.32 2.06 12. 13 0.23 10.08 Popula- tion.* 1,044 1,690 1,935 2,746 475 522 600 1,100 1,233 3,039 618 1,255 467 550 794 K.\NS,VS. Total S13, 785, 386 Abilene city. . . Alma city Almena city . . Altoonacity. . Anthony city. Argentine city . Arkansas City. Ashland city... Assariacity... Atchison city . . Attica city .Vtwoodcity Augusta city Axtell city Baxter Springs city. Belleville city Beloit city Bird city Blue Mound city. Blue Rapids city . Burden city Burlingamecity. Burlingtoncity. Burrton city Caldwell city Caney city Canton city Cedarvale city . Chanutecity... Chapman city. Cherokee city. . . Cherryvale city. Chetopacity Cimarron city . . . Clay Center city. 59,412 5 30,000 5 400 3,600 55, 198 241,875 217,100 8,501 89 850,093 9,000 1,.500 500 5 76 10,000 36,000 35,860 11,000 800 27,500 1,000 360 5 17,000 13,, 500 30,000 17,015 10,000 4,000 67,500 5 37.^) 15,000 23.981 5 53,. 500 20, 300 47,000 810,249,765 ' 82,694,024 47,000 6 30,000 3,. 500 i .50.000 159,056 ! 217,000 8,600 9,000 1,500 500 10,000 36.000 34, 156 11,000 20,000 5 17,000 13,. 500 30.000 13.525 10,000 4,000 62, 500 15,000 23,981 5 53,500 20,000 47,000 S841,597 1.000 12,412 82,819 100 1 800 .500 3B0 3.490 5.000 5 375 1.207 55.9 20 171 513,584,904 810,434,356 ' 82.830,011 1,600 115 58, 205 5 29, 421 5400 3,. 500 55,110 241,875 217,080 8,330 9,000 1,095 500 10,000 36,000 35, 860 11,000 747 27,. 500 1,000 360 5 15,323 13,. 500 28, 418 17,015 8,400 3,885 67.500 5375 15,000 23,981 I 5.53,600 20,300 47,000 71,197 8,000 5,000 121,500 182, 065 9,. 581 3,500 IM,.5r>0 23,000 449,687 4. 600 30.000 26,000 11,500 1,926 18,700 7,500 9,000 14,000 28.500 10,000 1,843 "13,000 53,500 56,000 23,000 3,601 704 71,700 815. 96 5 30. 61 5 1.05 9.62 36.02 37.13 30,70 16.90 0.38 50.26 21.63 2.34 0.44 5 0.12 6. 69 21.98 15. 18 127.91 1.08 22.38 S20. 07 7.11 18.87 67.28 21.81 20.87 41.69 10.00 10.59 79.31 2.79 20.66 1.91 0.24 I 5.10 5 6.21 j 4.02 21. 19 I 20. 14 12.96 I 17.36 11.34 16.83 3.84 12.40 5 0.52 10.92 6.88 5 23.88 96.75 ; 14. 12 I 23.81 2.88 li. IS 23. 62 2.63 0.35 0.45 64.94 (») 3,649 961 382 364 1,630 6,515 7,058 493 235 "16,. 323 416 468 1,128 619 1,495 1,637 2,363 80 689 1,229 523 1,496 2,466 637 2,193 1,501 4S9 1,013 5,443 715 1,374 3,485 2,240 212 3,329 1 Including, in addition to towns which are merely villages under another name. New England to\vns having a population ol 8,000 or over in 1900. The debt ot all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including ail short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. * Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs'* having a population of 8,000 or over in 1900 is 'esti- mated as of .June 1 , 1903, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. 5 Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. ' Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separatelv in 1880 but reportine no debt in 1902. " ^ 8 Population of Kansas cities is that reported by the state census of 1902, except where otherwise indicated by footnotes. 'Estimated. " For joint debt of Belleville city and Belleville township, see Belleville township. Republic county, in Division B of this table. u For joint debt of Cherryvale city and Cherry township, see Cherry township, Montgomery county, in Division B of this table. 12 Population not returned separately. 478 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. KANSAS— Continued. CITY, TOWN, VILLAGE, OR BOROUGH. Clifton city Clyde city Coffeyville city. , Colby city Coldwatercity.. Columbus city Concordia city Conway Springs city. Coolidge city Cortland city Council Grove city. Cullisoncity .Dexter city Dightoncity Dodge city Douglass city. . Downs city Edna city Effingham city. Eldorado city. . . Elk city Ellsworth city. . Empire city Emporia city... Englewoodcity. Enterprise city.. Erie city Eureka city Florence city. - . . Formoso city... Fort Scott city . Fredonia city — Freeport city... Galena city Garden city Garnett city. . . Geneseo city... Girardcity Goodland city. Grainfleldcity. Great Bend city. Greenleaf city Greensburg city. Grenola city .Gypsum city Hanover city Harper city Havensville city. Hays city Hazelton city Herington city.. Hiawatha city . . Highland city - - Hill city Hoisingtonclty. Holton city.. Horace city . . Horton city . Howard city. Hoxie city . . . Hutchinson city .. . Independence city . lola city Jetmore city Jewell city INDEBTEDNESS, 1902. Total. $8, 499 42,600 144, 691 9,000 8,700 '34,250 6 56,800 12,000 20,000 «60 44,528 = 600 13,000 5,722 75,090 14,500 23,000 «54 ' 1,000 38,326 6 5,008 6 93,000 11,250 350, 119 2,000 10,000 ■ 13,035 40,089 6 600 77 321,998 5,000 1,019 44,380 82, 468 6 30,174 6 400 39,000 22, 000 75 28,000 25,000 10,000 173 2,000 10,600' 68, 128 154 3, 562 36,000 62,400 150 11,676 «500 6 23,185 8,600 32,000 7,375 100 8 290,886 62, 689 189,260 5,114 925 Unfunded or floating. Revenue ^ and special assessment loans, and judgments. »8,000 42,000 104, 691 9,000 8,700 5 32,000 6 56,800 12,000 20,000 44,500 6 600 13,000 5,700 66,000 14,500 23,000 1,000 37, 500 6 5,000 6 93,000 10,000 348, 800 2,000 7,000 11,. 500 40,000 305,900 5,000 1,019 44,000 66,000 6 30,000 ,39,000 22,000 28,000 26,000 10,000 10,600 60,000 1,000 6, .500 36,000 50,000 6 12, 000 8,. 500 32,000 7,000 » 272, ,600 43, 355 169,260 6,000 Jl,020 7,761 Out- standing warrants. 600 40,000 2,260 6 60 22 19,090 68 1,250 299 3,000 1,535 6 600 77 ,528 380 16, 468 6 174 6 400 173 600 18, 128 154 2,562 346 2,400 1,676 6 500 6 11,185 .375 100 10,625 19, 334 20,000 114 925 Sinking fund assets, 1902. S3, 345 210 6 457 232 400 31,893 1,349 1,215 313 'eoo' 1,336 '269' 8 8,437 167 INDEBTEDNESS LESS SINKING FUND ASSETS. Total. 1902 42,600 144, 691 5,6.55 8,490 5 33,347 6 56,343 12,000 20,000 660 44,628 6 600 13,000 5,722 75,090 14,500 22,600 6.54 1,000 34,999 ■6 6,008 6 93,000 11,018 349,719 2,000 10,000 13,035 40,089 6 600 77 290, 105 5,000 1,019 43,031 81,243 6 400 ,39,000 22,000 76 22, 320 25,000 9,687 173 1,400 10,600 66, 792 154 3,293 35,011 62,336 150 11,675 6 600 « 23, 186 8,500 32,000 7,375 100 "282,449 62,622 189, 250 6, 114 925 1890 $42,000 7,600 12,000 11,000 (5) 65,000 13,000 39, 671 44,500 6,645 11,000 6,000 77,599 1880 Per capita. 1902 $20. 98 35.32 21.68 9.30 34 51 13.57 6 13. 85 18.24 72.20 6 0.19 17.13 (') 37.46 27.38 29.76 16,000 19.67 30,000 62,000 3,000 118,460 287,068 4,000 3,762 98,00§ 2,000 48.000 3.000 63,207 6 30, 174 1 6 14. 10 21.79 6 0.09 1.58 10.11 6 7. 78 6 53. 85 8.63 36.36 11.06 12.45 11.07 18.07 6 0.56 0.27 22.60 3.30 10.61 6.44 56.62 3,000 1 61.09 35,000 ' I 15.66 28,000 ' i 20.86 ' 0.64 28,000 26,992 28,600 5,464 1,000 < 16,773 ' 8.63 37.04 24.12 0.36 2.46 10.98 46.97 0.41 1.93 47.87 1890 50,000 16.09 394 18. 79 0. 19 1.3,000 21.07 250 60.49 13,800 12,000 500 8 181,000 89,700 28,900 3,400 15,659 32, 100 200 6 7.08 95.51 8.16 6.89 0.36 27.54 10.07 22.86 19.30 1.26 $36.94 3.29 23.26 22.92 "26.' 4i" 19.09 84.05 SO. 41 20.13 (') 29.65 19.74 44.02 21.71 31.98 :.::;:;: 15.57 2.13 73.12 " 38." 62" 22.86 ""2.7.5" 21.16 1.70 21.25 1 15.09 28.83 21.74 1 42.42 1 7.52 ' 13.77 27.26 11.43 28.38 56.53 5.09 40.53 ! 0.81 ( .52.58 \ 20.11 0.29 23.86 0.66 5.06 80.00 2.04 20.85 28.69 16.94 10.49 10.17 11.01 0.18 Popula- tion.< 315 1,206 6,673 608 245 . 2,468 4,068 658 277 314 2,600 (') 347 209 2,524 737 1,0,37 598 634 3,462 643 1,727 1,277 9,619 181 1,178 2,219 1,081 12,892 1,517 97 6,684 1,435 2,140 368 2,507 1,055 117 2,587 076 419 485 569 953 1,422 380 1,710 143 2,176 2,785 810 554 1,028 3,276 89 3,926 1,071 280 10,250 6,208 8,282 26« 734 The debt of 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bo,nds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .Tune 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census ol 1900. 6 For joint debt ol Columbus city and Salamanca township, see Salamanca township, Cherokee county, in Division B of this table. 6 Data are for the fiscal year 1901. ' Population not returned separately. 8 For joint debt of Hutchinson and South Hutchinson cities and Albion, Castleton, Center, Haven, Lincoln, Ninnescah, Reno, Roscoe, Sumner, and Troy townships^ see Albion township, Reno county, in Division B of this table. PUBLIC INDEBTEDNESS. 479 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS I-N 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. KANSAS— Continued. CITY, TOWN, VILLAGE, OK BOKOUGH. Junction city Kanopolis city . . Kansas City Kensington city. Kingman city Kinsley city . . . Kiowa city La Crosse city . Lacygnecity... Lakin city Lamed citj^ Lawrence city Le Roy city Leavenworth city. Lebanon city , Leoti city Liberal city Lincoln city. . . . Lindsborg city. Lin wood city . . Lyndon city Lyons city McCracken city.. McCune city. McPherson'city. Maeksville city . . Manhattan city. Mankato city... Marion city Marquette city . . Marys ville city Meade city Medicine Lodge city . Miltonvale city Moline city. Moran city Morganville city. Mound City Mt. Hope city.. . Neodesna city . . . Neosho Falls city. Ness city Newton city Nickerson city Norton city Norwich city. Oberlin city. . Olathe city... Onagacity... Osage city Osawatomie city . Osborne city Oskaloosa city Oawego city Ottawa city Oxford city Paola city Parsons city Peabody city Phillipsburg city . Pittsburg city . . Pleasanton city. Pratt city Randall city Randolph city. .. INDEBTEDNESS, 1902. Total. $104,000 10, GOO 3,216,344 672 33, 400 49, 000 24,000 685 1,800 20,016 11,793 384,887 26, 166 816,930 «3,616 13, 645 15,725 399 24,000 6 24 9,647 79,500 2,500 1,684 67, 244 1,425 79,585 21,022 17,243 11,000 30,000 13,350 53,565 6 7,000 1,766 250 6,500 1,200 26,000 150 28,607 263,522 7,250 49,500 500 25,000 44,772 1,500 31,500 73,976 20,300 586 6,253 81,334 8,000 58,062 143, 603 « 19, 600 61,644 221,379 3,000 35,680 128 29 Funded. 2 8102,000 10,000 1,208,137 """"siisoo' 49,000 24, 000 1,'200 20,000 6,500 258,800 26, 166 709, 669 «3,000 13,000 16,000 9,000 79,600 2,-500 1,684 65,000 1,425 69,700 20,000 16,000 11,000 30,000 13,360 48,900 «7,000 500 6,500 '26,'666' 27.500 197,000 7,250 47,000 500 25,000 38,638 1,500 29,500 64, 700 20,000 Unfunded or floating. Revenue 3 and special assessment loans, and judgments. 5,300 71, 334 8,000 58,062 58,500 '18,000 40, 700 162,700 3,000 33,775 S2,000 1,786,136 1,000 500 '260 4,078 300 47,350 Out- standing warrants. 1222,071 I 72 1,900 686 600 16 5,293 740 7,345 •616 645 725 399 9,885 1,022 2,243 ,,665 '766' 600 1,200 150 1,107 56,522 85,103 « 1,600 20,944 11,329 1,906 128 29 Sinking fund assets, 1902. $32, 306 1,924 1,731 1,916 647 1,626 6 830 608 7,323 500 20 820 4,239 1,793 1,090 «600 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 $104, 000 10,000 3,184,038 672 31,476 49,000 24,000 685 1,800 20,016 10,062 382,971 26,619 815,405 6 2,786 13,137 15,725 399 24,000 6 24 8,765 79,500 2,500 1,400 67,244 1,425 72, 262 20,522 17,243 11, 000 30,000 13,350 63,565 6 7,000 1,711 600 250 6,500 1,200 26,000 '150 28,607 253, 622 7,230 443 24,916 44,772 1,600 31,224 69,737 18,607 686 6,253 81,334 8,000 58, 062 142,513 619,000 61,644 184, 544 3,000 36,372 128 29 Total. 1890 $130, 673 10, 400 1,634,639 62, 304 54,500 24, 937 2,000 3,000 21,000 12,000 219,925 21,566 822, 854 39,000 2,000 27.000 11,500 84, 000 250 72.000 87,000 25, 161 12, 000 41,500 50,000 7,000 1,000 10, 600 27,9-50 78,680 35,000 47,000 2,700 32,500 43, 491 2,000 37, 574 23. .305 5,000 27, 300 98,514 10, 000 60, 810 82,500 21,000 44, 200 55,000 13,300 78,000 336 400 $5, 700 1,037 30,000 63, 607 74,000 Per capita. 1902 $19.40 39. 37 56.08 2-17 16-88 5-3. 85 -33. 52 1.19 1.75 72.79 5.65 35. 66 31. 05 36.34 6 4.42 64.08 43.56 0.30 14.30 6 0.07 8.59 43. 49 7.72 2.01 20. -36 5-20 17-87 21. -"8 9.-32 21.03 15-00 46.66 65.64 6 15- 77 2.66 0.96 0.81 10.25 3.24 12.71 0.21 63.01 37.69 6.46 37.27 1.42 26.98 12.98 2.79 11.37 19.43 16.42 0.49 2.66 11.12 14.60 18.93 15-22 6 13.75 66.93 13-44 -1.64 28-27 0,48 0-07 1890 1880 $29- 03 38-24 42.66 26-07 70.69 27.92 3.90 2.64 81.40 6.46 22.00 24. 15 41-63 114- 37 12- -30 47.89 0.89 12.29 32.70 90.81 46.66 11.84 1.90 11.94 32.16 14.04 21-06 43.76 8.97 33.30 13.20 4.73 10.83 8.75 10.61 15.77 15.04 20.66 12.25 14.25 44.56 8.21 11.68 66.01 1.41 1.31 SI. 78 76-86 '23.'97 9.22 7.01 12.76 16.78 Popula- tion. ^ 5,361 264 6 50,772 310 1,866 910 716 575 1,0'1 275 1,812 10,770 822 22,441 630 205 361 1,348 1,678 368 1,020 1,828 324 696 3,304 274 4,044 960 1,850 523 2,000 293 816 444 043 628 310 634 370 2,045 708 454 6,727 1,120 ' 1,306 311 959 3,450 637 2,746 3,589 1,127 1,204 2,34, 7,317 548 3,067 9,365 1,382 921 13,734 825 1,251 268 401 1 Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of all ' 'cities, towns, villages, and boroughs " having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ^Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 6 Estimated. • Data are for the fiscal year 1901. T Population not returned separately. 480 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. KANSAS— Continued. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS -LESS SINKI^ G FUND I Assets. CITY, TOWN, VILLAGE OR Total. Funded. 2 Unfunded or floating. Total. er capita. Popula- tion.< BOHOUGH. Revenue 3 and special assessment loans, and judgments. Out- standing warrants. 1902 1890 1880 1902 1890 1880 Richfield city $15,000 31,866 500 7,000 16, 624 5 13,667 4,763 5,000 170, 257 20.500 5 14,000 5 12,300 739 3,364 34 764 58, 184 42, 717 (') 5 12.500 23,500 46,000 28, 071 1,000 1.266.680 3,965 3,000 .37, 000 5 9.495 5 386 5 7.50 1,442 27,950 35,000 5.388 795 5,000 106.770 680 179 820,916 1,000 6,000 100,254 5 49,000 $15,000 31,866 $15,000 31. 183 , 500 ■ 7,000 16,278 5 13,667 4,763 6,000 163,118 20,500 5 14,000 s 12, 125 739 3,354 34 754 58. 184 41,428 (') 5 11,834 23,500 46,000 28,071 1,000 1,267,146 3,965 3,000 37,000 59,495 5 386 6,937 1,442 27,950 36,000 5388 795 6,000 103,264 680 179 820,915 981 6,000 99, 718 549,000 $20,027 3,500 $245. 90 9.54 1.02 6.12 9.17 5 12.88 4.40 4.67 22.48 160. 16 (') 5 6.98 1.36 13.15 $122. 12 1.54 61 Rosedale city $683 Rossville city $500 489 Russell city ', 7,000 10,000 5 13,000 10,500 10.93 1,144 1 775 Sabetha city 6,624 5 84 4,763 346 St. John city 5 $683 15,000 600 17.34 0.43 1,083 St. Paul city 5,000 168,960 20,500 5 14,000 5 12,500 600 1,297 7,139 129, 000 19,600 22, 800 $6,917 20.98 117. 47 1=) $2.22 (,255 128 1,737 545 Scammon city 5 375 Scandia city 3,' 666' 239 354 34 754 11,184 1,717 5,366 2,000 25,640 1,100 20,000 48,000 8.13 8.73 16.26 1.13 9.84 62.58 Sedan city 0.59 29.81 38.08 1,281 1,952 1,088 8225 Seneca city 47,000 41,000 (') 5 12,500 23,500 46,000 28,000 1,000 744,761 3,300 3,000 37,000 5 8,000 Smith Center city 1,289 5 666 South Hutchinson city Stafford city 15,000 43,100 49,000 30,542 2,600 1,293 046 10.37 11.27 53. 06 56. 03 1.03 32.39 50.83 9.93 925. 00 57.52 53.75 23.44 26.26 55. 68 94.27 3.71 41.70 104. 49 17.75 187. 90 "'21.57" 1 141 Sterling city 2,085 Stockton city 71 Tonganoxie city 970 493, 816 28, ioS 666 9,534 38,809 Tribune city 9,404 6,000 XJdall city 37,204 16,000 Vallev Falls citv 6 386" 5 1,496 12.71 1 1,262 5 730 5 787 1,830 4.17 1,442 2.37 16.69 24.01 5 0.60 1.38 1.81 •?R SQ Wamego citv 25,000 a5,ooo 2,950 6,000 11,500 6,000 4.07 7.13 « 1 675 5,388 795 Waverly city 577 Weir city. .5,656 103,000 11,000 70,000 10 000 5.14 16.94 0.65 2.09 23.03 3.38 30.30 19.10 39.85 """an" "6." 26' 2 760 Wellington city 2,770 680 179 10,860 2,606 4,322 447 Wellsville city 254 1 i 1..52 Westmoreland citv 1,000 549,234 2,600 5,000 98, 990 52,000 1" 326, 283 0.38 29.16 1.00 34. 25 472 8i6,6.55 1,000 6,000 99,000 5 49,000 1,000 28,163 978 Wilson city 19 Winfleld city 1,254 536 14.91 5 26. 94 6,690 1,819 n .360. 772 KENTUCKY. Total $17, 696, 448 $16, 906, 764 $457, 701 $331,983 $2, 422, 130 $15,274,318 $11,880,417 $7,994,694 800 12,000 4,000 33, 000 7,500 10,000 11,720 5,000 60 3,3,000 800 800 12,000 4,000 26, .593 7,600 10,000 11,720 5,000 50 29,658 81.86 28.50 0.85 3.76 4.37 9.90 7.75 7.18 0.16 4.68 430 Anchorage town Arlington town 12,000 4,000 33,000 7,500 10,000 9,000 5,000 421 584 7,407 6,800 1,000 700 1,000 4,850 $0.69 0.60 1.73 (») BarbourviUe town 1,010 1 512 2,720 Beatty ville town 696 50 ] 307 Bellevuecitv 33,000 3,342 ; 6,332 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certiflcatea, temporary loans, eto. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .lune 1, 1902. while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. 6 Population not returned separately. ' For joint debt of Hutchinson and South Hutchinson cities and Albion, Castleton, Center, Haven, Lincoln, Ninnescah , Reno , Roscoe, Sumner, and Troy townships, see Albion township, Reno county, in Division B of this table. » Population is that reported at the Federal census of 1900. 9 Excess of sinking fund assets over debt. "Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. n Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in 1880 but reporting no debt in 1902. PUBLIC INDEBTEDNESS. 481 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER \\TTH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i-Continued. KEXTUCKY— Continued. •CITY, TOWN, VILLAGE, OR BOROUGH. Benton village Blackford town Bowling Green city. Bromley town Brookville town Burgin town ■CampbellsvQle city Carrollton city Centertown town Central Covington town Cloverport city ■Covington city Crittenden town Cromwell town ■Cynttiiana city Danville city. Dayton city . . Dixon town.. Dover town. . Eden town... Elizabethtown city. Elsmere town Eminence city Erlanger town rallsliurg town Falmouth city Frankfort city Franklin city Georgetown town. . . 'Germantown village. ■Glasgow city Gordonsville town . Greensburg town. . , Hardinsburg town. Hawesville city. Henderson city Hickman town Hillsboro town Hodgensville town. Hopkinsville city . . . Irvine town Kuttawa town . . Lafayette town . . Lebanon city Lewisport town. Lexington city Louisa town.'. Louisville city . Ludlow town Madisonville city. Marion city Maysville city Middlesboro to-n-n . Milburn town Morganfield city. . . Mt. Sterling city . . Murray city Newport city Nicholasville city . Olive Hill town.. . INDEBTEDNESS, 1902. Owensboro city Owenton town Owingsville city. . . Paducah city Paintsville village. . S248 240 150, 999 800 3,000 5,000 S75 18,900 50 1,000 16, 000 2, 183, 429 300 65 40,000 92,000 192,600 1,200 1,200 150 5,000 1,787 8,000 COO 100 9,736 320, 834 18,000 17,000 70 4,586 30 1,500 54,000 369,000 33,834 20 1,500 66,903 500 1,600 50 70,500 340 763, 726 900 10, 5.33, 527 92, 565 4,000 9,200 63,000 200,000 2 19,919 5,586 11 1,332,315 13,541 100 269, 991 3,000 983 ,343, 308 250 Unfunded or floating. Funded. Revenue 3 and special assessment loans, and judgments. Out- standing warrants. S139, 500 800 3,000 5,000 575 18, 400 16, 000 2,059,800 300 40,000 92,000 192,600 9,500 304, 000 18, 000 17,000 2,100 369,000 31,900 1,500 61,000 692, 334 900 10, 092, 000 87,100 9,200 62, 000 185, 000 16,000 2,500 1,332,200 12,000 256, 000 3,000 335, 000 S240 7,416 1,200 200 250 4,000 600 236 16,834 1,083 50 1,537 4,000 100 2,486 .30 1,500 600 198 I 'i,'934V 20 2,566' 3,463 500 1,600 60 8,000 340 30, 789 40, 603 278, 579 ""4,"666' 162, 948 5,465 3,086 11 115 1,541 100 4,191 7,500 2.50 Sinldng fund assets, 1902. 81,402 271 1,470 41,833 31,698 17,001 i:iS 1, :«4 2,171, 4, :,553 ,315 INDEBTEDNESS LESS SINKING FUND ASSETS. $248 240 149,697 j 529 3,000 4,750 575 18,900 50 14, 530 2,141,596 300 65 21, 577 60, 302 175,599 1,200 1.100 150 5,000 1,787 8,000 600 9,736 307,085 18,000 15, 140 70 4,581 .30 1,500 54, 000 798 356, 596 33,834 20 1,.362 63, 519 500 1,600 60 68, 828 .340 756, 391 900 8, 362, 481 88.201 I 4,000 9,116 63, 000 200,000 2 19,919 5, oSli 11 1,269, 71 ;2 12,226 100 263,239 3,000 983 340, 414 250 Total. Per capita. 18«0 1880 .SI5.S,500 $120,000 $0.37 0.99 18.11 0.97 5.31 6.76 0.43 8.67 0.26 0.41 $20. 31 .S23. 4(i 25,400 ■ 8.77 16.03 ,152,300 1,030,000' 48.62, 57.59 I 1.51 I ; 0.29 4,000 ! 6.62 I 1.33 24, 500 4,500 247, 476 2.69 3.44 7.86 1.32 0.63 8.59 31.31 8.31 3.96 0.17 2.27 0.26 2.66 78.37 0.77 10.84 « 3.93 31.36 O 9.26 o.'m" 4.53,000 3.3. 77 : 600 21. 29 1 I 0.09 I 1. 65 15,000 45,000 8.73 51.27 0.30 1,92 1.86 0.25 316,000 3,000 , 465, 647 9,500 8,300 112,000 4, 849, 935 ■s, 300 1,072,000 966, 618 105,000 40, 000 1,421 . 253, 400 250 . "'i38,"666" 8.57 9.81 48. 05 0.01 9.74 1.57 0.01 43. 82 5.11 0.34 19.34 2.96 1.03 16.64 0.46 1.86 19. ,sn n. 49 14.07 I 28.77 I .36.93 . 2.11 I 1.25 ' 0.36 0.13 I. 22.62 23.08 1.04 27.68 14.65 6.72 0.82 3.60 39.40 40.13 ;' 39.19 26.46 3.85 1.10 .3.75 23.20 11.86 43. 02 47. 31 Popula- tion. 1 664 243 8,260 543 565 703 1,341 2,206 201 2,155 1,066 44,052 199 225 3,267 4,285 6,104 569 879 412 1,861 519 1,018 463 169 1,134 9,807 2,166 3,823 407 2,019 117 564 689 1,041 10,560 1,689 227 825 7,280 260 858 199 3, 043 328 27, .329 1,099 212, 263 3,334 3.028 1 . 064 (1, 123 4. 1 62 .72 2,1146 3, .-61 1 , .S22 28, 977 2, 393 291 13, 6U 1,014 9.58 20, 452 541 • over in 1900. The debt of 1 Including, in addition to towns which are merely villages under another name. New England to'wns having a population of 8,000 or < all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessmenx loans. 3 Including ail short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, rtc. * Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in '1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Population not returned separately. 932—07 31 482 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued . A.-CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. KEjVTXJCKY— Continued . INDEBTEDNESS, 1902. SinWng fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. runded.2 Unfunded or floating. Total. Per capita. Popula- tion.< BOROUGH. Revenue ^ and special assessment loans, and judgments. Out- standing warrants. 1902 1890 1880 1902 1890 1880 Paris city 858, 500 6,000 43, 500 26, 400 S58, 500 5,000 41,000 17,000 858,500 3,360 43, 500 24,400 8200 490 18,000 200 5,000 1,864 2,000 33, 417 17,644 12,000 ■ $50,000 812.71 7.22 20.99 5.24 0.89 0.66 6.96 0.38 1.66 1.12 86 811. 86 4, 60S 81,650 464 ?2, 600 9,400 15,000 (') 2,072 Richinond city . . 2,000 200 4,653 224 490 20,000 200 5.000 1,854 2,000 .36,822 17,644 12, 000 $469 266' 5,000 31 743 20, 000 2,000 21,000 9.32 ] 2,691 Sadieville village 532 3,016 1,854 1,500 9,000 1,500 1.08 1,661 2,000 36,072 10,000 12,000 0.85 2,a37 AVest Covington town 750 7,644 3,405 20.81 17.73 2.01 1 606 995 19, 900 '55,657 4.40 6,964 . 8 8577,141 LOTJISIANA. Total - 819,525,942 818,887,981 8175, 402 8462, 559 $86,046 $19,440,896 S17 14Q 114 818 320 361 ' 1 11,667 91,948 100 274 15,265 193,499 350 7,700 98 57. 673 200 38, 412 2, .500 27,000 45, 000 35,800 100 MO 1,625 177,000 12,000 30 000 90; 000 18, .311, .321 15,175 39,000 .30, 985 .50 3, 000 255, :«o 25, 000 700 COO 11,667 .3,628 11,667 91,948 100 274 16,266 174, 612 350 7,700 98 57.673 200 38,412 2,600 27,000 45,000 35,800 100 600 1,625 177,000 87. 60 .1 SO. .56 1,536 73,000 15, 320 100 274 765 28,143 1,594 16.28 6,648 0.06 1 1,547 0.30 1 924 14, 500 165, 356 19. 40 ' 787 356' 200 98 18, 987 27,000 52,500 15.27 2. .58 1 S7.29 11,427 832 0.42 1 7,500 8 02 960 1,000 1 0.08 1 1.02 1.3. 6!1 1,205 56,005 2,668 4,214 200 1.112 726 1 i 0.05 : 0.23 1 . '14.27 4, 105 36,800 2,500 600 2,692 1 1 65 1,611 27,000 46,000 35,800 1 8.41 1 3,212 1 . . 1 29. 24 1,539 10. 80 ' . . . 3,314 100 ' (y) (') 600 ; 0.87 688 1,025 ' ' 1.92 .. . . 847 147,000 .30. 000 1 .32. 01 5,428 12,000 30,000 96,000 17,784,040 15,175 .38,000 i 24, 500 12,000 29, 252 12.70 945 74s 12.25 "'o.ii' 69.81 "82.' 08" 2,388 96,000 18,311,321 15,176 39,000 .30, 986 50 3,000 195,862 19, 127 700 600 600 1 14.09 10,897,454 17,736,509 1 61.84 6.14 6,815 119,212 408,069 296,118 2,951 900 100 ; 1 10.86 3,590 6,485 50 1 ' 23 ^0 1 .3^4 ' 0.05 1,059 1 3, 000 ' 250, 805 25, 000 1 4. IK is.' 6.3' "57.' 08" 717 4,495 59, 4.38 5,873 21(),000 457,144 ' 11.79 ' 5.88 16,619 3,263 766 600 ' 0. i;s 1,022 1 0. .5(1 1 1,197 '4,740 S' 74, 208 I INIATNE. 89, 293, 789 88,1.83,618 1 S1,069,,S(;2 S4II, 409 $797,605 88, 496, LS4 88,727,496 $12,864,802 610.200 320,818 960, .584 31 1 , 775 .590,283 .5.33,200 1 295.800 720,000 310,000 ,590,000 77,000 21,410 240, 584 1,775 3,' 608' i 66,893 553, 307 320,818 960, 584 311.069 90,283 218, 500 344,019 405, 180 1,433,3.50 611,800 250,000 319. 100 2,661,000 1,706,236 723,046 841.63 26. 93 42.88 28.79 19. 66 $19.42 ! $26.16 Augusta city Bangor city 32.74 21.21 164. 32 30. S3 167 87 283' 106 500,000 , 216. 69 Belfast citv 116.66 136.22 13.291 11,915 22, 400 10, S27 4.615 1 Including, in addition to town.s which arc merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. ■' Including special delit obligations to public trust funds, and all long-tenn loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loixns, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of ' 'cities, towns, villages, and boroughs " having a population of 8,000 or over in '1900 is esti- mated as of .June 1, 1902, while the population given lor all other minor civil divisions is that reported at the Federal census of ISOO. ^ Populal ion not returned separately. 8 Excess of sinking fund assets over deljt. ' Indebtedness less .sinking fund ;i,ssets for minor civil divisions reporting debt in 1890 but not in 1902. 8 Indebtedness less'sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported sepnrntely in 1880 but reporting no debt in 1902. PUBLIC INDEBTEDNESS. 483 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOIJdUl.illS i— Continui.'d. MAINE— Continued . CITY, TOWN, VILLAGE, OE BOROUGH. Biddeford city Brewer city Bridgton village. . . Brunswick village. Calais city Eastport city Ellswortli city Fairfield village Farmington village. Gardiner city Hallowellcity.,. Lewistoncity... Madison village. Norway village.. Old Town city.. Portland city Rangeley village Rockland city Rumford Falls village. Saco city South Portland city . WaterviUe city Westbrook city Places not named INDEBTEDNESS, 1902. Total. $310, 700 45, 579 798 108,000 135, 000 71,187 81,500 425 42,031 1.31,600 73,900 1,334,488 1,275 3,006 74, 500 2,945,110 3,500 433, 552 3,500 159, 500 86, 770 288, 137 176,071 280, 000 43.256 108,000 117,000 06, 000 67, 100 42,000 79, 500 70, 000 991,500 Unfunded or floating. Re\cnue3 and special assessment loans, and judgments. 830, 700 2,323 31 52, 100 3,900 342, 971 74,500 2,921,102 '"287," 250' "'i44,'566' 83, 760 230,000 129,000 Out- standing warrants. 17 1,275 3,006 4,600 3,500 145,243 3,500 15,000 2,500 57,500 42,925 19,448 1,059 .520 637 4,146 Sinking fund assets, 1902. 536 238, 930 INDEBTEDNESS LESS SINKING FUND .\S.SETS. .S310, 700 45, 157 798 108,000 125,000 71,187 81,600 425 42,031 131,600 73, 364 1,095,658 1,276 3,006 74, 500 2,945,110 3,500 433, 552 3,500 159, 600 86,062 288,137 176,071 Total. .S4.55, 425 28,835 125, 082 55,948 81,300 17,068 941.755 134,965 108, 475 =• 115, 264 Per capita. 1880 I 1!H)2 i 1800 56, 356 100, 204 26, 322 1,038,102 37, 173 2, 967, 926 20,951 4,322,154 445,233 986,928 93, 805 .S18.85 9. 34 i 0..51 . 20.72 1, 16.33 13.40 18.97 0.19 ', 33.60 , 23.92 27.03 45.32 0. 69 I 1. 48 I 12.93 56.83 6.22 ' 53.20 1.35 26.06 S31. .53 6.88 11.40 16.92 5.37 43.40 69,518 62, 300 « 101, 322 1880 S14.53 14.07 19.83 8.35 54.40 13.69 1 28.96 18.99 I 14.88 24. 18 I 16. 36 15. 66 Popula- tion. ^ 16, 485 4,835 1,562 5,210 7,655 5,311 4,297 2,238 1.251 5,501 2,714 24, 173 1,860 2,034 5,763 61,819 563 8,150 2,595 6,122 6,287 9,951 7,283 MARYLAND. Total $41, 982, 407 Aberdeen village . Annapolis city. .. Baltimore city. . . Brunswick town. Cambridge town. Centerville town Chesapeake town. . . Church Hill village. Clear Spring town . . Crisfield towm Cumberland city Denton town Easton town Elkton town Emmittsburg town . . Frederick city Frostburg town Hagerstown city Havre de Grace city. Hyattsville town Kensington town Laurel town Leonardtown town , Middletown town Mt. Airy village Northeast town Oakland town Ocean City town Oxford town Perryville town Pocomoke City town . Princess Anne town. . Rising Sun village Rockville town St. Michaels town 19, 677 160,000 39, 866, 607 10,000 16, 500 20,000 1,250 300 187 32,000 574, .320 10,932 4,600 500 200 594, 500 61,000 135, 700 35,000 30,000 5,593 98,500 420 14,500 3,200 4,850 21,000 16,000 1,400 38,000 9,200 3,000 31,000 13,000 $41,832,333 14, 500 158,000 39,850,183 10,000 16,000 20,000 366' 32,' 666' 608,300 10.000 $4,108 $17,779,236 $24,203,171 l$32,847,264 $28,932,988 579, 600 65,000 135,700 35,000 30, 000 5,000 96,600 14,500 3,200 4, 750 21,000 15,000 900 38,000 7,500 29, .600 12,000 5,177 2,000 1 30,083 16, 424 I 17, 594, 376 I 2,200 1.500 ' 2,600 60,020 932 4,500 16,000 6,000 593 ^ 2,000 I 420 ' 500 900 1,700 3,000 1,500 60,810 800 19,002 2,334 19, 677 129,917 22,272,231 7,800 14.000 20,000 1,250 300 187 32.000 510,132 10, 932 4,500 600 200 533, 690 61,000 135,700 36,000 30,000 4,793 79,498 420 14,296 3,200 4,850 19, 160 15,000 1,400 900 38,000 6,866 3,000 30,860 13,000 9,489 31,810,935 27 33, 405 896, 441 4,325 15,000 650 200 5,000 379.217 394,064 7,250 3,000 760 507. 000 2,500 27,000 35. 000 i 10.000 2,080 500 5,000 5,000 900 4.300 $32. 80 14.92 42.62 3.16 16.25 1.07 0.82 0.39 10.11 28.33 12.15 1.46 0.20 0.24 56.08 11. .56 9.50 10.22 24.55 10. 05 $1. 25 I $5. 03 73. 22 I 83. 95 11.46 0.48 61.88 0.66 2.67 10.79 3.19 29.79 36.85 2.47 1.29 0.89 3.13 1.85 38.24 0.91 5.04 . 21. .50 9.64 .5.01 16.38 41.10 1.67 0.48 1.13 1.17 17.89 ,s. 04 2. 68 3.51 7.85 27. 79 12.46 01':::::::: aU 1 Including, in addition to towns which are merely villages under ,inothcr name, New England towns having a population of 8,000 or over in 1900. "cities, towns, villages, and boroughs " having a population of 8,000 or over in 1900 includes school district debt. 600 8,709 523,861 2,471 5,747 1,231 1,172 368 474 3,165 18, 008 900 3,074 2,542 849 9,516 6,274 14,285 3,423 1,222 477 2,079 463 665 332 969 1,170 365 1,243 770 2,124 854 382 1,110 1,043 The debt of 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Includmg all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population ol "cities, towns, villages, and boroughs" having a population ol 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions i^ that reported jit the Federal census of 1900. 5 Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1S90 but not in 1902. ^ Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1880 but not in 1902. 484 WEALTH, DEBT, AND TAXATION. Table 86 — INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS .LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. MARYLAND— Continued. INDEBTEDNESS, 1902. )r floating. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKIN G FUND 1902 83.68 11.90 75.40 25.26 1.73 6.33 1.18 8.08 4.42 ASSETS. 'er capita. 1890 1880 80.86 $1.94 CITY, TOWN, VILLAGE, OR Total. Funded. 2 Unfunded ( Total. 1890 82,500 Popula- tion.^ BOEOUGH. Revenue ^ and special assessment loans, and judgments. Out- standing warrants. 1902 815,721 19,000 57,000 16,800 1,500 4,200 2,. 350 25,851 6,500 1880 Salisbury town S16,721 19,000 .57,000 16,800 1,500 4,200 2,350 26,600 6,600 S6,500 18,000 57,000 16,800 1,500 4,200 86, 300 1,000 $2,921 85,000 4,277 Snow Hill town 1,596 Takoma town 756 Taneytown village 666 5,000 1,128 3,514 376 M,950 ; : ::: 6.73 0.74 1.21 0.29 "'"6." 97" 1 868 Union Bridge town 663 2, .356 6,600 2,' 431' ""Bi4,'272' 1,998 Westminster town 26,666 6,500 8749 3,199 1,472 MASSACHUSETTS. Total 18178,263,954 j $170,444,748 | $7,610,914 $308,292 !851, 004,558 8127,259,396 $63,260,220 863,765,916 Adams town 1 204,850 Amesbury town j 86,500 Arlington town 758,074 Attieboro town 446,000 Beverly city. . , I 1,223,000 Boston city Broclcton city... Brookline town. Cambridge city. Clielseacity Chicopee city... Clinton town . . . Danvers town. . Everett city Fall River city. Fitchburg city Framinghara town. Gardner town Gloucester city Haverhill city Holy oke city Hyde Park town. . Lawrence city Leominster town. Lowell city Lynn city Maiden city... Marlboro city. Medford city.. Melrose city. . . Milf ord town Natick town New Bedford city. . Newburyport city . Newton city Nortll Adams city. Northampton city. Peabody town Pittsfleid city Plymouth town 84,886,906 2,440,350 1,440,996 8,712,600 1,755,086 663, 300 656, 877 364,919 1,253,830 5, 789, 553 1,966,466 473, 504 208,300 1,9.35,587 1,854,650 2, 313, 000 269, 900 2, 353, 321 585,839 4,240,476 6,065,460 1,808,225 1,067,399 1,846,995 1,051,014 136, 700 566, 891 4, 369, 000 619, 468 6,729,017 1,095,150 640, 500 222, 253 990, 735 186,906 Quincy city 1, 825, 840 Revere town Salem city Somcrviiic city Southbridge town. Springfli^ld city Taunton city Wakefield town — ,362,6.50 994, 561 1,817,000 138, IliS 2,812,700 2, 170, 195 073,846 196, 500 66,500 628, 149 407,000 1,163,000 84,886,906 2,166,350 1,440,996 8,692,500 1,619,600 535,000 479,000 363, 444 678,000 5,789,553 1,710,466 293, 387 203, 300 1,720,720 1,854,650 2,188,000 223,000 2,183,285 526, 700 3,637,775 4,68*1,450 1 , 688, 226 942,000 1,660,794 893,000 129, 700 536,965 3,909,000 396, 000 6,362,763 66,000 615, 500 212,000 618, 000 181,906 1,650.840 .309, 650 924, ,56) 1.477,000 1.33,005 2,812,700 2, 119,, 342 .580, 500 8,350 30,000 129,926 39,000 60,000 276,000 20, 000 136, 586 128, 300 77,877 675,830 265.000 180, 117 5,000 200, 000 125,000 46,900 100,000 59, 139 600,000 .377,000 120, 000 125,. 399 186,201 1.58,014 6, 000 28,921) 460,000 123, 468 .3.50,000 1,0.39,150 25, 000 378, 736 I 5,000 175,000 ,53, 000 70,000 340,000 5,163 "'so,' 853' 70, 036 10,253 1,069 3,534 31,968 94,866 488,213 29, 127, 172 420,900 2,002,891 607,086 3,150 130,949 111,802 174,194 1,930,352 438, 583 93,899 128, 676 527, 334 502, 702 381,937 40, 356 680, 029 ,466,070 343,953 328, 497 630, 129 142, 799 33, 429 1,044,400 108,087 2,017,979 17,507 8,801 337, 184 9,805 794,877 627,898 204,850 82,966 726,116 351,135 734,787 66,769,734 2,019,460 1,440,996 6, 709, 609 1,248,000 660, 150 426,928 253, 117 1,079,636 3,859,201 1,526.883 379,605 208,300 1,807,012 1,327,316 1,810,298 269, 900 1,971,384 545, 483 3, 554, 446 3, 599, 380 1,404,272 738, 902 1,316,866 908,215 136,700 632, 462 3, 324, 600 411,381 4,711,038 1,095,150 622,993 213, 452 996,7.35 186,906 1,825,840 362, 650 657, 377 1,817,000 128, 363 2,017,823 1,642,297 673, 846 176,833 110, 8S0 300, 263 175,596 943,224 28, 175, 496 630, 476 1,209,733 2,363,781 1,284,400 91,650 363,636 245, 763 149,283 2, 637, 409 660, 619 171,325 98,000 247.086 300,485 105,271 1,689,927 249,900 2,172,775 2,278,959 673, 790 361,406 363, 773 253, 776 101,500 216, 666 1,277,545 465,671 1,305,944 520, 154 405,819 266,863 307,176 171,204 44, 622 30,950 993, 507 1,140,696 59,800 1,339,940 600, 399 59, 625 207,865 40,000 423, 692 16, 600 986, 969 28,244,018 71,200 1,329,360 3, 403, 723 1,554,496 100,060 99,500 219, 422 170, 663 3,160,765 770, 778 21,326 91,500 193,370 393. 428 878, 454 173,471 1,717,000 318.000 1,. 554, 274 2,072,816 483, 522 151,951 463.726 265, 188 194,550 303, 303 1,086,000 428,700 993,591 267,895 637,600 289,. 300 386, 342 160,356 65,980 38,600 1,162,488 1,596,974 25,900 1,928.000 449, 715 88,600 817.56 9.00 80.42 29.55 50.96 97.03 46.80 67.54 71.29 35.30 33.72 31.68 28.93 40.00 47.63 33.30 18.45 68.41 35. 45 38.19 19.63 30.09 41.47 37,44 50.04 41.36 53.67 69.97 67.31 11.63 65.84 49.47 28.21) 136.05 42.54 32.50 17.56 43.22 18.32 72.07 32.09 17.95 28.09 12.32 30.27 52.96 69.61 $19.09 11.32 63.34 23.17 87.17 62.82 19.44 99.95 33.75 46.02 6.62 33.93 32.97 13.49 35.45 29.98 18.64 11.63 10.02 10.96 22.59 10.33 3,5. 61 34.38 27.97 40.90 29.26 26.18 32.83 29.79 11.56 23.64 31.36 33.39 63.67 837. 18 11.92 103. 34 1.49 116. 72 77.84 6.23 164.99 64.62 71.37 12.39 33.26 41.03 64.56 62.01 3.42 18.34 10.00 21.30 40.08 24.47 43.86 56.09 26. 13 54. 16 40.24 15.00 61.23 58.16 20.90 35.77 40.45 31.67 58.46 32. 36 26.29 27.07 44.16 26.27 32.04 17.78 28.83 23.41 22.61 2.66 6.24 6.46 17.01 32. 26 42.18 28.41 64.05 7.81 4.01 30.33 67 83 23.59 21.20 8.54 15.97 11,674 9,221 9,029 11,881 14,419 674,686 43, 155 21,336 94, 104 36,368 19,576 13, 443 8,750 26,990 105,222 32, 127 11,400 11,292 26, 416 37, 437 47,400 13,760 65, 655 13,154 94,937 71,924 35, 412 13,794 18,820 13,494 11,667 9,536 67,210 14, 666 34,883 25,746 19,168 12, 1,53 23,060 10,202 26,336 11,300 36,624 64,694 10,415 66,651 31,009 aU 1 Including, in addition to towns which are merely vilia'ges under another name. New England towns ha\'ing a population of 8,000 or over in 1900. The debt of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans e.\ccpt special assessment loans. » Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. s Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. » Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in 1,880 but reporting no debt in 1902. PUBLIC INDEBTEDNESS. 485 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. M ASS ACH trSETT.S— Continued . CITY, TOWN, VILLAGE, OR BOROUGH. Waltham city . . . Ware town Watertown town Webster town . . . Westfield town. . Weymouth town. Woburncity Worcester city... $1,322,000 125, 12S 747, 300 156, 555 360, 300 632,089 345, 579 10, 697, 559 INDEBTEDNESS, 1902. $1,242,000 122, 626 687, 300 114, 600 360, 300 688,000 274, 440 10,525,000 Unfunded or floating. Revenue 3 and special assessment loans, and judgments. $80, 000 2,600 60,000 42,055 36,000 71,139 Out- standing warrants. 172, 659 Sinking fund assets, 1902. 181,682 "4,'842,'ii2' INDEBTEDNESS LESS .SINKING FUND ASSETS. 1902 $905, 660 125, 126 747,300 130,027 360,300 450, 407 346, 679 5,855,447 1890 $711,999 156, 100 46, 500 286,610 452,029 412,988 2,809,927 1880 .(477.000 50,000 69,293 36,500 404,780 64, 392 626, 602 2,447,543 Per capita. 1902 $.36.81 14.90 72.37 14.00 39.41 24.15 47.88 $38. 00 $40. 73 21.30 10.38 6.43 12.77 6.41 29.12 41.60 30.59 33.19 63.36 0.09 57.32 41.99 Popula- tion. * 24, 601 8,395 10,326 9,289 12,830 11,428 14,312 122,306 MICHIGAN. Total $24, 517, 096 Adrian city Albion city Algonac village. Allegan village . . Alma village Alpena city Ann Arbor city - Armada village. Athens village. - Au Sable city.. . Bancroft village. . Battle Creek city. Bay City Belding city Bellaire village Benton Harbor city . Benzonia village Bessemer city Big Rapids city Birmingham village. Blissfield village Boyne village Brighton village Brown City village. Buchanan village - . . Burr Oak village . . . Cadillac city Camden village Capac village Carson City village . Cass City village ' Cassopoiis village Cedar Springs village . Central Lake village. . Charlevoix village Charlotte city Cheboygan city.. . Chelsea village. . .. Chesaning village. Clare city Clayton village . Clinton village . . Clio village Coldwater city.. Coloma village . . Constantine village . Corunna city Croswell village Crystal Falls city . . . Custer village Davison village Decatur village Deckerville village . Deerfield village . . . Delray village 40,869 77,932 .35,205 5 23,000 24,000 56,993 100,918 20, 000 6 200 16,300 5 4, 000 248, 016 7,53,547 5 21,400 3,827 162,200 5 130 30, 362 69,734 6 15,000 10,500 6 8,852 180 1,500 50,251 95 66, 908 6 500 1,900 7,600 18,000 5,000 5 8,256 5 3,800 72, 000 62,000 65,500 5 43, 000 16,600 5,000 1,000 5 ) , 400 5 300 56, 000 51,014 5 700 22,500 13,000 29, 455 316 4,000 5 18,000 5 1,200 400 5 114,870 $21,607,704 i $2,711,075 34,000 77,000 35,205 5 23,000 24,000 42, 000 20,000 15,000 235,000 752,000 5 16,000 3,827 161,000 30, 200 69,000 5 15, 000 10,500 5 8, 852 1,500 50, 000 1,900 7, 500 18,000 4,000 5 6,600 5 3,800 72, 000 62,000 62,500 5 43, 000 16,000 6,000 1,000 20,000 13,000 22,000 200 4,000 5 18,000 5 1,200 5 108,370 1 6,132 932 810 64,215 6 200 1,300 13,010 5 5,' 400 1,200 ""'685 1,000 3,000 '"m 5 1,400 5 300 5 700 2,500 400 5 6,500 8,317 .55, 183 4,703 5 4, 000 1,.547 $2,923,256 M30 162 149 5 1,656 i 3, 078 218 2,664 6,971 315 7,456 ' 116 $21,593,840 40,869 77,932 35,205 5 23,000 24,000 65,993 100, 918 20,000 5 200 16,300 5 4,000 248,016 7.53,547 5 18,322 3,609 162,200 5 130 30,362 64,405 6 16,000 10,500 57,688 180 1,500 47,687 95 49,937 5.500 1,585 7,600 18,000 6,000 6 7,490 53,800 72,000 62,000 05,500 6 43, 000 16,600 5,000 1,000 5 1,400 6 300 56,000 6 1,014 5700 22,500 13,000 29, 455 316 4,000 5 18,000 5 1,200 400 6 114,870 31,000 74, 000 5,516 10,695 40, 000 42,600 13,900 16,500 22,000 300 $5,887,566 6,000 136, 000 420, 127 145,800 438, 470 4,000 950 105,000 59,000 3,147 2,800 1,.S00 600 1,.500 30, 000 240 13, 000 10, 900 447 3,626 2, .500 S4.02 17.25 28.96 5 8.62 11.72 4.63 6.93 23.17 5 0.34 14.61 5 7.58 12.17 27.27 55.68 3.12 24.72 5 0.27 7.76 13.74 6 12.82 8.28 5 8.43 0.23 2.49 27.86 0.13 8.33 5 1.33 2.90 8.28 16.17 3.76 67.88 5 2.91 34.63 16.15 10.09 6-26.30 13.34 I 3.77 2.70 51.35 5 0.47 9.01 5 1.48 5 0.57 14.90 21.45 9.12 1.17 5.33 6 13.27 6 3. 02 0.91 5 25.12 $3.54 19.67 2.07 6.46 0.89 "6."46' 10.31 15.09 6.22 14.12 6.78 10.34 6.83 10.33 11.94 («) 20.64 21.19 1.08 0.77 19.80 I 10.61 2.58 4.12 I 0.26 i 0.: 2.58 1.67 10, 166 4,619 1,216 2,667 2,047 12, 100 14,653 863 583 1,116 628 20,387 27, 636 3,282 1,167 6,662 484 3,911 4,686 1,170 1,268 912 781 603 1,708 744 5,997 376 547 906 1,-113 1,330 950 1,307 2,079 4,092 6,489 1,636 1,244 1,326 370 1,038 640 6,216 687 1,226 1,510 606 3,231 269 751 1,356 398 440 4,573 aU Including, in addition to towns which are merely villages under another name, New England towns having a population of S.OCO or over in 1900. The debt of cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. ^ Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ^Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .Tune 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 6 Data are for the fiscal year 1901. ^ Population not returned separately. WEALTH, DEBT, AND TAXATION. 486 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued . A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. MICHIGAlsr—Continuea. CITY, TOWN, VILLAGE, OR BOKOUGH. Detroit city Douglas village Dowagiac city Durand village East Jordan village. East Tawas city. . . Eaton Rapids city . Escanaba city E vart village Fenton village Hint city Flushing village . . Erankfort village . Fremont village. . Galesburg village - Garden village Gaylord village Gladstone city Gladwin city Grand Haven city . Grand Ledge city . . . Grand Rapids city. . Grandville village . . . Greenville city Grossepoint village. Hancock village Harbor Beach village . . . Harbor Springs village . Harrisville village Hart village Hartford village Hastings city Hesperia village Highland Park village. Hiflman village Hillsdale city Holland city Holly village Homer village Houghton village . Howard City village . Howell village Hudson city Imlay City village... Ionia city Iron Mountain city. Ironwood city Ishpeming city Ithaca village Jackson city Jonesville village. Kalamazoo city.. Kalkaska village. . Lake Ann village. Lake City village. Lake Linden village. Lake Odessa village. L'Anse village Lansing city Lapeer city INDEBTEDNESS, 1902. $7,697,819 6 1,594 60, 706 MS, 299 6 12,000 50,700 26,500 205,122 6 5,500 31,000 157,441 24,500 12,950 7,000 1,667 6 210 623,000 83,548 9,400 148,509 6 31,200 2, 100, 490 500 18,000 6 1, 129 87, 849 6 30, 400 6 21,243 4,650 18, 786 11,077 29,000 4, 7.50 143,527 800 74,500 222,616 3,000 6 229 91,800 6,200 54, 000 6 33,000 26,000 37,000 72, 895 61,281 162,616 5,3,300 371,000 6 28,000 120,000 22,850 6 2, 675 2,000 85,000 19, 600 6 11,. 500 418,945 68, 327 153,312 6 1,000 6 7,000 6 16,000 23,000 Unfunded or floating. $6, 823, 000 6 1,500 60, 706 6 41,000 6 12, 000 35,000 25,000 186,000 6 4,000 25,000 85,000 24,500 12,950 7,000 Revenue 3 and special assessment loans, and judgments. SS73,,'!74 6 23,000 81,000 9,400 148,609 625, 1,694, 53, 6 29, 6 17, 4, 17, 10, 27, 6 4, 163 15,700 1,500 19,122 6 1,500 6,000 69,205 2,548 400,000 2,000 5 1,000 6 1,400 6 3, 743 Out- standing warrants. Sinking fund assets, 1902. $946 $2,585,759 6 94 6 6,200 6,490 500 6,864 6 129 34,349 187, 662 ""2,452 1,077 2,000 69, 222, 3, 72,700 60,000 161 , .500 55,000 361,000 6 28, 000 120,000 22,000 6 2,. 500 2,000 75,000 19, 600 6 11,. 500 370,000 54,. 500 1.53, 000 6 5,000 6 16,000 23,000 43,598 800 5,000 6 200 6,800 1,200 300 10,000 20,000 13,827 6 1,000 6 2,000 150 1,786 12,528 196 1,281 1,116 860 28,945 312 .50, 709 1 , 500 INDEBTEDNESS LESS SINKING FUND ASSETS. Total. 1902 5,000 $5,112,060 6 1,694 60,706 6 46,299 6 12,000 60,700 26,600 205, 122 6 5,500 27,664 167,441 24,600 12.950 7,000 1,667 6 210 6 23,000 83,548 9,400 141,64.5 6 31,200 1,912,838 500 15,548 6 1,129 87, 849 6 30, 400 6 20,&57 4,650 18, 786 11,077 29,000 4,750 143,527 800 74,600 171,907 1,500 6 229 89, 757 6,200 .54,000 6 33,000 26, 000 37,000 72,895 61,281 162,616 55, 300 371,000 6 28,000 120,000 22,860 6 2,675 1,700 80,000 19,600 6 11,500 418,945 68, 327 1890 $2,215,226 48,000 6,500 2,712 8,000 25,000 3,600 1880 5,690 3,262 83,500 8,000 51,540 6,500 47,000 6,039 762,000 75 48,000 : 12,000 383 471,000 Per capita. 1902 1890 5,947 3,000 30,000 5,.S35 57,239 32, 100 6,000 8,000 16,000 1.53,312 6 1,000 6 7,000 6 16,000 23,000 10,000 30,000 65,000 26,000 3,200 40,000 2,000 118,000 40,000 20,300 15,500 9,913 3,015 16,000 8,000 184,000 120 25,000 106,400 6,500 $16. 95 6 3.59 14.62 6 21.23 69.96 29.21 12.60 19.87 6 4.04 11.44 11.10 27.22 8.84 5.26 2.42 6 0.46 6 14. 73 24.72 12.13 29.86 6 14. 44 20.87 1.09 4.60 6 3.29 21.69 6 26.46 6 12. 39 11.64 16.57 10.29 9.14 10.02 336. 13 3.16 17.95 22. 07 1.06 6 0.21 26. 72 4.43 21. 45 6 13. 73 23.17 7.10 8.1s 6.21 13.07 27. 38 14.70 ■■• 20, 48 4.43 17.52 611.10 30.80 18.90 6 18. 55 22.79 20.72 $10. 76 0.40 6.30 11.46 12.10 38.55 7.20 9.36 3.76 12.64 («) 15.71 14.62 8.14 3.95 7.04 6.70 1.16 3.87 5.81 1880 $19. 62 4.37 1.52 9.93 0.28 14.71 Popula- tion.^ 5.90 5.92 6.87 1,000 27.17 6 1.67 6 7.43 6 14.36 13. 25 11.7,S 11.43 1.46 2.76 3.16 9.01 14. 53 12.67 2.23 .19 i 301,647 444 4,161 2,134 1,205 1,736 2,103 10,323 1,360 2,408 14, 187 900 1,465 1,331 689 465 1,561 3,380 775 4,743 2,161 91,641 457 3,381 343 4,050 1,149 1,643 403 1,134 1,077 3,172 474 427 253 4,151 7,790 1,419 1,097 3,359 1,398 2,518 2,403 1,122 6,209 ,S,914 fl.861 12,439 2,020 25, 240 1,367 27,093 1,304 241 816 2,597 1,037 620 18,380 3,297 5,643 69S 942 1,114 1,7.36 Laurium village Lawrence village Lawton village Leslie village Lowell village 1 Including in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of 'cities, towns, villages, and Ijoroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonlv designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ' Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs having a population of 8,000 or over in 1900 is esti- mated as of June 1 , 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 6 Data are for the fiscal year 1901. 6 Population not returned separately. aU PUBLIC INDEBTEDNESS. 487 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued, A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS '-Continued. MICHIGAN— Continued. CITY, TOWN, VILLAGE, OE BOKOUGU. Ludington citj' Lyons village Mackinac Island city . . Mackinaw City village . Mancelona village Manistee city Manistique village . Manton village Marcellus village.. - Marine City Marie tte village . . Marquette city . . Marshall city Mason city Maybee village . . . Memphis village. Mendon village . , Menominee city. . Midland city Milford village . . . Minden City village, Monroe city Morenci village Morley village Morrice village Mt. Clemens city. . . Mt. Morris village. Mt. Pleasant city. . Munising village. . . I city Muskegon Heights \nllage . Nashville village Negaunee city New Baltimore village New Haven village Newberry village Niles city North Adams village. North Branch village. North Muskegon city . Northville village . . Norway city Ontonagon village . Otsego village Ovid village Owossoeity Oxford village Paw Paw village. . Pentwater village. Petoskey city Pmconning village. Plymouth village. . Pontiac city Port Huron city . . . Portland village . . . Quincy village Reading village Red Jacket village. . . Richmond village River Rouge village . Hochester village . Hockford village. . Rogers village Romeo village Saginaw city INDEBTEDNESS, 1902. Total. S190, 908 7,000 7,000 7,900 9,000 171,000 26,023 5 6,800 12,962 75,o00 19,500 380, 568 125,970 5 35,000 400 565 7,000 142,834 5 40, 753 6 17,000 2, .300 33,000 6,400 5 138 5 1,000 76,792 300 43,858 30, 000 903,865 3,922 5 19, 000 83,197 41,000 250 9,308 226,500 5.300 5 1,. 5.^0 16, 800 5 65,500 50, 1.59 37,000 600 26,000 254,973 5 28,000 5 36,200 6,000 144,047 7,179 5 30,000 236,947 821,785 37, 000 26,000 5 26, 000 60, 296 23,000 36,000 25,000 10,000 5 750 27,000 1,330,958 Funded. a J1S7, 123, 22, 5 6, 10, 75, 19, 370, 125, 5 35, 7, 142, 5 39, 5 17, 2, 33, 6, 43, 30, 663, 3, 5 19, n, 40, ;,ooo i, .500 14, 100 5 65, 48, 37, 18, 000 210,500 5 28,000 5 36,200 6,000 141,000 7,000 5 30,000 204,000 698, 260 37,000 2^, 500 5 26,000 24,000 23,000 36, 000 25,000 10, 000 27,000 943,500 Unfunded or lloating. Revenue 3 and special assessment loans, and judgments. SSOO 2,462 10,000 400 353 9,575 300 230, 700 • Out- standing warrants. 11,665 1,000 250 5 300 6 1,550 1,500 600 8,000 43,300 3,000 30,500 123,525 377,404 $3,054 4,023 ""566' 334 5900 Sinking fund assets, 1902. 53,500 1,363 5 2,' 445 153 2,538 600 5 1,000 1,308 1,200 "i,"659' 36,291 10,054 3,859 32, 632 254,973 5 28,000 536,200 6,000 144,047 7,000 20,000 7,179 5 29,600 236,947 821,785 36,963 8,460 3,000 87,000 342,765 22,000 349,000 1,450 9.85 5 20.01 22. 95 41.94 19.72 11.03 25. :;i 21,524 ' 1,000 13.77 526,000 1 1 1 523.72 60,236 1 ' 12.92 23,000 I - 20.30 36,000 20.59 21,141 10,000 750 I 27,000 1,298,326 ' 974,500 202,800 13.77 14.06 1.38 17.09 29.19 21.04 4.88 39.29 0.87 0.89 729 1,474 10,326 19,. 592 1,874 1 , 563 1,096 4,668 1,133 1,748 1,.535 711 544 1,.580 44,477 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or o^-e^ in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans e.xcept special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. * Except where otherwise indicated bv footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902. while the population given for all other minor civil divisions is that reported at the Federal census of r " 6 Data are for the fiscal year 1901. ^Population not returned separately. t 1900. 488 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. MICHIGAN— Continued. . INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. runded.2 Unfunded or floating. Total. Per capita. Popula- tion.< BOROUGH. Revenue ■' and special assessment loans, and judgments. $1,000 3,500 Out- standing warrants. 1 1902 1$90 1S80 1902 1S90 1880 St. Charles village $1,800 63,500 64, 887 5 108,000 193,600 64,000 400 813,211 11,460 6 4,000 5 15, 790 90 86,000 5 1,750 5 7,000 5 1,772 9,830 5 448 49, 756 2,606 5 28,000 5 7,000 2,000 147, 290 26,375 535,000 3,000 13,. 500 6, 670 100 474,274 53,500 1,500 96, 216 79,000 20,000 173,682 18,000 $800 60,000 61,375 5 108,000 149,000 42,000 $1,800 63,500 64,887 5 108,000 193,600 54,000 400 813,211 11,4.50 54,000 5 15,110 90 86,000 5 1,7.50 57,000 5 1,772 9,053 5 448 49, 7.56 2,260 5 28,000 57,000 2,000 147,290 26,376 535,000 2,500 13,500 6,570 100 474, 274 5 3,500 1,500 95,468 79,000 20,000 173,682 18,000 $1.37 24.97 28.57 531.88 37.66 27.15 0.62 74.00 13.33 57.22 5 13. 98 0.25 21.46 5 2.66 5 6.22 5 2.55 7.34 5 0.66 20.18 1.84 511.67 5 7.04 0.56 14.27 17.42 5 19. 10 4.66 13.89 6. .-,2 0.29 36.32 55.88 1.01 («) 15.24 17.78 23.64 13.67 1,317 St. Clair city $49,000 645 60,000 $20,692 $20.82 0.24 19.19 .$10.76 2,54^ St. Ignace city $3,612 ::;::::::;;: 3,388 6,155 1,989 St. Josepli city 44,600 ......... ......... St. Louis city 12,000 16,254 7.24 Saranac village 400 48,711 Sault Ste. Marie city 757,666 11,460 54,000 5 14,000 7,500 121,000 21.01 10,990 859 Schoolcraft village Scottville village 190 1,425 76 1,000 2,300 10,000 1.29 1.43 0.17 0.62 3.26 11.06 ""2." 77" 554 Siielby village 5 1,790 It 5$680 1,081 90 366 South Haven village South Lyon village 86,000 5 1,750 57,000 4,000 4,009 667 1,126 Stambaugh village. . . 5 1,772 1,830 5 448 6 106 695 8,000 777 8,000 600 30,000 226 5.92 1.21 12.05 0.15 "i.'u 1.14 1,234 Stockbridge village 677 45,000 2,500 5 28,000 57,000 2,000 130, 167 26,000 530,000 3,000 13,500 1,500 4,750 2,972 Tawas City 346 1,228 Tex^umseh village 2,400 2,400- 994 is, 666 12,500 6.75 2.87 17.84 ■""6.78' 3,660 10,321 1 614 Traverse City ,. . 15, 2.50 375 5 6,000 1,873 Union City village. . 1,000 Vassar village 30,000 1,832 536 500 972 Wakefield village 166" 63, 500 5,070 600 (0 1,191 Webberville village West Bay City 346 410,000 53,500 1,500 93,000 79,000 20,000 173,600 18,000 774 95,000 4,500 7.32 6.06 ■"■5.' 80' 13,069 595 White Cloud village Whitehall village 10, 000 1,481 (») 5 183 Woodmere village 3,216 748 Wyandotte city 63,000 4,500 13.89 1.24 Yale village Ypsilanti city 1,125 82 180,600 6,694 29.46 1.34 7,378 1,326 ' 67, 166 8 690, 249 I 1 MIXXE.^iOTA. Total S31,131,: Ada village Adrian village. . Aitkin village Albany village. . Albert Lea city . Alden village Alexandria village Amboy village Anoka city Appleton village. . Arlington village. Ashby villago Atwatcr vlUage. . . Audubon village. . Austin city A voca village Balaton village Barnes viUe city Barrett village Beaver Falls viltagc 17,825 5 20, 000 34, 173 7,800 104,6,53 54,218 36, 196 5 4,. 530 .56, 700 21,000 7,827 5 1,367 54,000 5 682 128, 128 5 4,. 500 3,000 18,000 600 5 600 I $26,950,961 S:!, 294. 673 . 8S.S5,674 ' .?2,66.|,977 !|S28,466,331 $17,309,398 $3,600,141 15,500 20,000 10,000 7,000 92, ,500 54,000 27,000 5 4,. 500 42,000 17,000 2,325 14, 700 21,173 800 12,1.53 5 218 9, 195 530 54,000 I 94,066 15,6.53 7,S27 •1,367 5943 .5,892 5 4,. 500 3,000 10,000 5 082 19,075 5 2, ,590 8,000 600 5 600 17,826 5 20,000 34,173 7,800 104,6.53 5 3, 275 30, 303 5 4,. 530 55,017 21,000 7,827 5 1,367 51,410 5 682 128, 128 5 4, 500 3,000 18,000 600 5 600 1,519 19, .500 200 37,141 $14.23 5 15.90 19.88 15.09 39,385 23.26 0.46 $20.03 14,275 55. 16 11.30 5 10.49 14.60 17.74 . 10. 99 .] 54.90 . 5 2. JO . 5 1.95 23.41 -1 5 13.31 . I 14. 35 . ' 13. .57 I 5I5? 9.21 0.93 8.73 1,263 1,258 1,719 517 4,500 2,681 432 3, 769 1,184 712 279 588. 349' 5,474 338 209 1,326 237 1 Including, in addition to towns which are merely villages under another name. New England towns having a population ol 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except specia' assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ■I Except where otherwise indicated by footnotes, the population of ''cities, towns, villages, and boroughs " having a population of 8,000 or over in 1900 is esti- mated as of .lune 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. « Population not returned separately. ,^^. ,„„„, ^ * ■ ,„„„ 7 Indebtedness less sinking fund assets for minor civil divisions reporting debt in 189U out not in 1902. » Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in 1880 but reporting no debt in 1902. PUBLIC INDEBTEDNESS. 489' Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUOHS i— Continued. MIISNESOTA— Continued. CITY, TOWN, VILLAGE, BOKOUGH. Belgrade village Bellmgham village . Belvlew village Bemidji village Benson village Bird Island village . . . Biwabik village Blue Earth City Brainerd city Breckenridge village . Brooten village Browns Valley village. Brownton village Buffalo village Buffalo Lake village . . . Butterfield village. Byron village Caledonia village. . Cambridge village. Canby village Cannon Falls village. Carlton village Carver village Cass Lake village Chaska city Chatfleld village.. Clara City village . Clarissa village — Clarkfield village. . Clinton village Clitherall village Cloquet village Cokato village Cold Spring village . Cologne village Crookston city. . Dassel village... Dawson village. Delano village.. Delavan village. Detroit village Duluth city Dundas village Eagle Bend village East Grand Porks city. Echo village Eden Valley village . Edgerton village Elbow Lake village. Elgin village Elizabetli village. Ellsworth village. Elmore village Ely city Elysian village Erskine village EvansviUe village. Eveleth village . . . . Excelsior village. . . Fairfax village Fairmont city Faribault city Farris village Fergus Falls city. Fertile village INDEBTEDNESS, 1902. Total. S6,000 5,000 6 991 46, 200 40,0.58 5 12,600 8,000 30,454 141, 949 58,864 2,800 5 10, 700 6,000 3,941 5 6,000 27 23 7,000 15,331 17,000 5 5,000 2,747 4,950 5 8,736 18,258 5 4,. 500 5 400 5 400 5 711 5 3,000 5 856 21,000 5 1,385 550 3,000 107,403 5 6,354 5 7,800 5 3,500 6,000 56, 361 3,216,507 5 89 500 49,590 5 5,262 56,000 5 6,000 11,500 3,700 5 10 5 5,000 5 5,300 13, 136 3,. 500 688 5 6,500 5 50,0.36 5 4,685 5 7,000 27,709 195,605 2 65,466 7,000 Funded.! $6,000 5,000 32, 000 13,000 5 12,000 5,000 30,000 100,000 24, 500 2,500 5 8, 700 6,000 5 6,000 7,000 11,500 17,000 55,000 17,000 5 1,500 53,000 Unfunded or floating. Revenue 3 and special assessment loans, and judgments. 3,000 ! 103,000 55,000 57,500 53,500 5,000 40,000 6,093,250 25,000 54,200 5 6,000 5 6,000 11,. 500 55,000 5 5.. 300 12,000 3,. 500 300 1,000 Out- standing warrants. 5J991 14,200 27, 058 3,000 454 41,949 34,364 2,747 4,950 5 8,736 258 53,000 5400 5400 5711 5 ,S.56 21,000 5 1,385 550 4,403 5 1,, 354 5300 16,361 5,366 5 89 50J 24,. 590 5 1,062 3,700 5 10 Sinking fund assets, 1902. 5.57,800 81,693 5 6,. 500 5 20,000 5 4,500 5 4,000 5 30,030 5 185 5 3,000 2,709 105 5 400 25,000 171 000 24,500 2 466 65,000 7.000 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 S6,000 5,000 5 091 46,200 40,058 5 4,800 8,000 30,454 141,949 58,864 2,800 5 10,700 6,000 3,941 5 6,000 27 2:! 7,000 15,331 13,. 500 55,000 2,747 4,950 5 8,736 18,258 5 4,, 500 5 400 5400 5711 53,000 5 856 21,000 5 1,385 .5.50 3,000 107,403 5 6, ,354 5 7,800 53,500 6,000 .56,361 6,134,814 5 80 .500 49, .590 5 5,262 5 6,000 5 6,000 11,500 3,700 Per capita. 1890 5,000 126,500 13,000 17,3,50 17, 000 ,5,1.S 3,000 18,277 781,. 500 1902 I 1890 $13.33 ) 13. 16 53.90 21.16 26.27 5 5.67 6.16 10.50 18.87 45.92 10.81 5 14.84 13.22 3.79 5 15.42 0.08 0.07 5.96 20.80 ■ 12. 27 54.04 6.12 8.49 5 16.00 S.43 5 3. 16 5 0.86 5 1.72 51.63 5 8.67 55.13 6.84 5 2.02 1.13 12.61 20.04 5 11.19 58.11 53.62 18.69 27.36 106. 22 5 0.18 0.91 23.88 5 15. 75 5 9. 93 ; 6 13.33 18. 40 10. 76 5 10 5 0. 05 65,000 1,203 , 5 11.01 5 5, 300 1 6 5. 74 13,136 : -.-' ' 3..53 B72 1.46 588 ' 50.56 56,500 - 5 l,-).4ii 5.50,0.3(i 5 ig. 18 54,285 s,.-,14 55.98 57,000 ; 71.0 5 10.90 27,709 195,605 65,460 j 7,000 '. 3,800 .50,000 66,000 S,i,500 4,000 9.11 24.86 0.01 10.78 11.93 87.73 3.19 22.18 16.09 1.29 3.37 12.10 23.60 3.15 7.67 Popula- tion.* 17.50 2.45 450 380 2.54 2,183 1,525 846 1,299 2,900 7,524 1,282 259 721 454 1,040 389 332 347 1,175 737 1,100 1,239 449 583 546 2,165 1,426 465 233 437 346 167 3,072 684 486 238 5,359 568 962 967 321 2,060 57,757 493 547 2,077 334 604 450 625 344 186 454 924 3,717 459 166 483 2,762 . 717 642 3,040 7,868 135 6,072 687 1 Including, in addition to towns which are merely villages under another name. New England towns having a population of 8.000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 'Except where otherwise indicated by footnotes, the poptilatioii of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902. while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 6 Data are for the fiscal year 1901. 490 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1G02, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued . A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. MINNESOTA— Continued. CITY, TOWN, VILLAGE, OR BOKOUGH. Fisher village rioodwood village. Foley village Fosston village Franl^lin village Fulda village. .. Gaylord village. ']';HI!.V,SK.V. Total. Ainsworth village. Albion city Allen village Alliance city Alma city $12, ,386, 233 9,470 12,000 423 16,311 s,nno 9,,543,8,50 81,440,237 31.402,140 8,000 12,000 1,470 14,000 S.OOO 423 2.311 8174,160 $12,212,073 .85,983,137 9,470 11,761 423 16,311 8,000 8,000 (■<. 605 400 1,000 $15, 65 8.58 1.79 6. 43 8.67 310.91 7.13 605 1,369 236 2,535 923 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of -all "cities, towns, villages, aad boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans, 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in '1900 is esti- mated as of .lune 1, 1902, while the population given lor all other minor civil divisions is that reported at the Federal census of 1900, 6 Data are for the fiscal year 1901, « Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. ' Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those renorted separately in 1880 but reporting no ner village Seward city Shickley village Sidney town Silver Creek village South Omaha city South Sioux City SpiTicf-T village Stanton city Stromsburg city Sumner village. Superior city... Sutton city Syracuse village. , Talmage village. 1 Including in addition to towns which are merely village.^ und Population not returned separately fi Indebtedness less sinking fund asS(?ts for niino'r civil divisions reporting debt in 1890 but not in 1902. ' Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in 1880 but reporting no debt in 1902. PUBLIC INDEBTEDNESS. 509 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1S80, BY MINOR CA'lL DIVISIONS— Continued. A.-CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. OHIO— Continued. CITY, TOWN, VILLAGE, OR BOEOUGn. Antwerp village Arcanum village Arctibold village -, Arlington Heights hamlet . . Ashland village Ashley village Ashtahula, city Athens village Attica village Bainbridge village . Barberton village . . Barnesville village. Batavia village Beach City Bellairecity Bellbrook village . . Bellecenter village . Belief ontaine city . . Bellevue village . . . . Berea village Beverly village Blanchester village , Bloomdale village . . Bluffton village Bond Hill village . . . Bowling Green town. Bradford village Bradner village Bridgeport village . . . Brookville village Bryan village Bucyruscity Burkettsville village . Burton village Butler village Cadiz village Caldwell village Cambridge city Camden ^Tllage Canal Dover village. . Canal Fulton village . Canfield village Canton city Cardington village . . , Carey village Cariisle village CarroUton village Carthage village Celina village Chagrin Falls village. Chardon village Cheviot village Chicago Junction village. Chickasaw village Chillicothe city SIO.OOO 14,000 7,000 6,000 132, 500 4,400 192, 798 130, 199 11,600 22,000 69,250 42,024 39,800 1,600 250, 466 600 9,600 258, 640 82,600 92,900 1,200 35,000 1,200 25,901 100, 710 256, 189 5, 745 23, 100 149,000 8,000 04,321 85, 367 416 1.400 9.500 29. 000 31.933 326, 627 500 72,500 1.818 2,000 1,372,126 7,600 29,000 33 25,182 136, 194 154, 252 49,500 6.000 849 69,000 400 280,155 Cincinnati city ' 31, 873, 257 Circleville village 31, 000 Clarington village 7, 983 Clarksville village 5. 400 Cleveland city 19, 993, 666 Cleves village Cloverdale village Clyde village College Corner village . College Hill village 17,553 169 60,787 700 109, 380 INDEBTEDNESS, 1902. i 1 i Sinking fund assets, 1902. Funded. - Unfunded or tloating. Revenue 3 and special assessment loans, and judgments. Out- standing warrants. SIO.OOO 14,000 7,000 6,000 132,600 4,400 116, 400 129, 575 11,600 22,000 62, 139 31,142 39,800 1,000 260,241 $460 S76, 195 624 $203 36, 438 7,111 939 9,943 1,506 600 226 7,924 600 9,500 249, 540 82,600 92,900 1 9.100 3,999 , 1.200 1,000 1,200 3,901 II 34,000 1 22,000 100,710 256, 600 5,745 23,100 149,000 5,000 64,321 84, 185 1 589 389 3,000 !' 1,182 m 1,400 41 9,600 25.600 30, 720 320,694 500 69,000 1,81? 2,000 1,022,933 7,500 29,000 1; 3,500 1,213 6,033 i,653 ' 178 3,566 349, 193 4,5.52 i' __ J: 2,971 33 182 25,000 136, 194 152, 500 49, 500 6,000 599 69,000 i.244 4,640 1,752 260 1 "" i 400 262,600 30, 927, 953 31,000 6,000 4,600 18,493,000 17,563 17, 655 945, 304 5,308,743 1,983 600 1,. 500, 666 266' 2,952,694 764 159 60,787 700 109. 380 5,121 76i 1 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 1890 1880 Per capita. 1902 1890 1880 816,000 $1,700 12,919 9,030 27,350 2,580 218,566 i'""i66,'666 4,600 I 9,500 $10,000 1 i 88.29 14,000 7,000 5,540 132,500 4,400 166,360 130, 199 11,600 22,000 69,260 40,518 39,800 1,600 242, 642 600 9,500 268,640 78,601 92,900 1,200 36,000 1,200 26,901 100, 710 256, 189 6,745 22,711 149, 000 8,000 64,321 85, 367 ■ 416 1,369 9,500 295 86,350 I 24, 461 18,800 2,250 11.43 7,31 15.39 32.42 6.29 11.35 42.47 16.67 23.06 13.61 10.89 38.68 4.40 24.47 1.70 9.88 38.90 19.17 37.01 1.69 19. 67 1.62 4. 500 ' 14.53 10, 674 93. 16 4,943 50.56 4.68 19.78 37.60 9.21 2, 500 . 20.54 48,000 ! 13.01 ^ (=1 2.500 ! 1.87 i 16.75 29,000 16.52 30,880 33.31 326,627 35,000 4,600 36.22 322 11,000 ' 0.36 72,500 11,074 ' 13.37 1,818 2,000 1,367,674 7,500 26,029 700 ! 1.65 I 2.98 180,657 I 43.33 2,096 ! 5.54 750 I ! 14. ,33 433,525 33 I 0.20 26,182 i I I 19.81 134,950 27,050 I 3.798 ' 52.74 149,612 35,000 :...' 53.15 49,500 ' 1,350 31.21 6,000 849 59,000 400 280, 155 26, 564, 614 31,000 7,983 5,400 17,040,972 16, 789 159 66, 666 700 108, 619 4.41 (») 25.13 1.29 21.04 80.60 4.43 8.82 11.61 42.28 12.64 (=) 22.13 1.85 15.000 ! I 98.39 9,500 2,567 450 9,533 . 24,737,011 26, 000 21,992,500 2,000 6, 143, 206 500 . li, 467,046 24,000 3,8l» 813.23 6.04 80.57 1.55 3.45 "ii.'is' i 1.40 9.97 1.06 22.00 13.21 0.32 20.11 "6.'i2" 7.42 1 1 2.83 : 3.49 24.60 2.23 ' 's.os' 0.85 3.95 1 8.03 13.00 3.36 0.60 1.56 16.55 "■"6." 47' 14.74 . 1.54 11. «S 12.95 8.76 "i.ii" 2.37 6.35 1 0.S4 83.32 3.81 86. 20 0.33 23.51 0.41 40.38 10.31 1.62 (=) Popula- tion. ■» 1,260 1,22s 968 360 4,087 700 13,771 3,066 694 954 4,364 3,721 1,029 364 9,912 352 962 6,649 4,101 2,510 712 1,788 740 1,783 1,081 5,067 1,254 1,148 3,963 8f,9 3,131 6,560 727 667 1,765 927 9,017 905 5, 422 1,172 672 31.663 1,3,64 1,816 164 1,271 2,559 2, 815 1,586 1,360 (>) 2,348 310 13,314 329, 590 6,991 905 465 403,032 (*) 1,328 2,515 378 1,104 aU Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporal ) 1,425 3,979 816 5,501 849 1 Including, in addition to towns which are merely villages under another name, New England towns having a population ot 8,000 or over in 1900. The delit ot all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust lunds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certiflcatos, temporary loans, etc. ' Except where otherwi.se indicated by footnotes, the population of "cities, towns, villages, and boroughs" having apopulation ot S,000 or over in 1900 la esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Population not returned separately. PUBLIC INDEBTEDNESS. 5]1 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. OHIO— Continued. CITY, TOWN, VILLAGE, OK BOROUGH. Grover Hill village. . Ham den village Hamilton city Hamler village Hanoverton village. Harrison village Hartwell village . Haviland village Hicksville village Higginsport village . Hillsboro village Hiram village Holgate village HoUansburg village. Home City village. . . Hubbard village Huron village Hyde Park village. . Irontoncity Jackson city Jamestown village. . . . Jefferson village Jewett village Kelleys Island village. Kent village Kenton city Lakeview village . . . Lakewood hamlet . Lancaster city Laurel viiie village. . Lebanon village Leetonia village Leipsic village Lewisburg village Liberty Center village . Lima city Lindsey village Lisbon village Lockbourne village . Lockland village Logan village London village Lorain city Loudonville village . Louisville village Loveland village Lowell village Mc Arthur village McCorab village McConnelsviUe village.. Madison village Madisonville village- Malta village Mansfield city Mantua village Marblecliil village. . Marblehead village. Marengo village Marietta city Marion city Martins Ferry city. . Marysville village. . Mason village Massillon city Maumee village INIIEHTEIINESS, 1902, S8,2oO 2,000 .884, 220 8,200 500 8,112 63,525 967 48,000 10,800 82,000 12,000 20,000 3,125 56,500 3,600 17,000 53,890 342, 119 20, 987 2,500 5,000 6,000 3,000 114.552 270,314 1,200 826, 212 128,900 150 76, 679 38,000 61,700 4,250 6,500 1.215,120 700 99,920 76 55, 500 56,000 26,605 799, 724 32,250 17,000 11,021 250 4,200 6,791 65, 811 600 146, 364 10, 920 322, 699 16, 000 225 500 125 613,183 423,068 267,206 27,600 5,000 157,940 77,000 Unfunded or floating. Funded, = Revenue 3 and special assessment loans, and judgments. 65,500 56,000 26,200 580, 500 32,250 17,000 11,021 4,200 3,550 64,000 600 146,364 10,420 .321,500 16, 000 520.000 393,824 267,206. 22,000 5,000 1.37, 500 77, 000 405 219,224 3,241 1,811 125 S7.756 29,244 20, 440 1,654 i 27 1 ■,97S INDEBTEDNESS LESS .' INKING l-UNI) ASSET::. Total. Per capita. 1880 1902 1890 S6, •;! 3 ' . S'.l. ,S7 2,t00 ... 2.39 360,441 «523,500 i .5.53,067. 34,19 8,200 ' 14.29 500 1,600 ' 1.25 6,377 59,119 967 47, 489 10,800 6,000 25,000 4.38 32. 26 5.20 1,000 18.84 9^300 16.62 81,240 6,796 .38.000 17.91 12,000 18.21 15.78 11. .36 04. .35 19, 525 3,125 55,860 5,000 410 3,980 3,155 17,000 53, 890 17,500 2,073 327, 992 19, 860 215, 403 20,000 4,100 243. 7.W 2,258 5.000 6,000 3,000 114,552 270,314 1,200 826,212 128,900 i 150 I 75, 461 ss.oon (11.700 4.2.5(1 5.,S3i; .215,120 1 148 99,920 I 2.500 91,S.32 939 44.510 1.87 3.79 8 08 2.50 25. 23 39. 45 2. 17 246. 2(> 13.89 0.33 435,500 56,000 10, 400 . i 24, 374 799, 724 06,000 32,250 3, 500 16,000 10,666 250 4,200 6,791 06,811 600 144,710 10,893 322, 699 16,000 .500 125 .572,147 423.068 267,206 27, 600 5.000 157.940 (59,022 1.4.55 16,000 0) 20.69 Hi 09 (i.94 43. 79 20 40 11.64 8.47 0.66 4.46 6. 68 36.01; 400 ' 0. 78 .55.375 46.09 200 12. .19 111.400 195.737 , 17.47 21.63 (^) 0. 50 . . . - - 0. 52 1 S3. 908 151,127 39.83 39.650 3.3.66 700 12, 100 8,000 — , Popula- tion. ^ 1880 34.43 9.06 7. 95 26, ,800 , 42,195 I 12^83 68,000 I I 37.19 ! .S29. 80 3.56 16. 59 0.47 12.17 1.88 11.75 4.41 1 {■'} !- I 4.99 12.68 2.00 19.69 4. 63 3.71 27. .52 , 21 i. 32 13. 85 35. 75 7. .59 0.31 1 15. 75 7.51 9.63 4.S. 8( 1 24 27 28 0.59 30 01 3.33 13. 37 2." 34' 18. 40 1.41 ' 9.03 '■ ■'■■ 0.64 ' '1 25.01 I |1 0.23 I ii .S. 27 : 19.85 ' 22. 23 4.76 3.17 3.88 2,66 41. .34 I 0. 17 (55 838 25, 160 .574 ;.99 1,456 1 , 833 186 2,620 650 4,.J35 659 1 . 237 275 868 1,230 1,708 1,691 11,974 4, (i72 1,206 1,319 743 1,174 4,541 0,852 553 3,356 9,279 450. 2,.S67 2.744 1.726 660 606 24,871 614 3, 330 (■■) 2,695 3,480 3,511 18, 262 1,681 1,374 1,260 381 941 1,195 1,825 768 3,140 845 18,474 743 (-) 997 242 14,364 12,570 7,760 3,048 629 12,314 1,856 ' Including, in addition to towns which are merely villages under another name, New England towns having apopulation of 8,000 or over in 1900. The debt o£ ail "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary < Except where otherwise indicated by footnotes, the population" of "cities, towns, villages, and boroughs" having a population of 8,000 or over in : mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Population not returned separately. rv loans, etc. . 1900 is esti- 512 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued . A.— CITIES, TOWNS, VILLAGES, AND BOKOUGIIS i^Continued. OHIO— Continued. CITY, TOWN, VILLAGE, OR BOROUGH. Mechanicsburg village. Medina village Miamisburg city Middlepoint village Middleport village Middletown city. ^. . Milan village Milt ord village Milledgeville village . Miliersburg village. . Mineral City village Mineral Ridge village . . . Mingo Junction village.. Monroeville village Montpelier village Morrow village Mt. Airy village Mt. Gilead village. .. Mt. Healthy village . Mt. Sterling village . Mt. Vernon city Mt. Washington village. Napoleon village Nelsonville village New Alexander village. . New Athens village New Bloomington village. New Bremen village New Carlisle village New Comerstown village. . New Concord village New Holland village New Matamoras village. New Paris village New Philadelphia city. . New Richmond village. . New Straitsville village. New Vienna village Newark city Newburg hamlet Ney village Niles city North Amherst village. . . North Baltimore village . North Bend village Norwalk city Norwich village Norwood village .... Oak I-Iarbor village. Oak Hill village Oakley village Oberlln village Ohio City Orrviile village Osnaliurg village.. Ottawa village Otway village Oxford village Painesville village. Paulding village. . . Payne village Pefnberville village.. Perrysburg village . . Perry ville village. . . Pioneer village INDEBTEDNESS, 1902. Total. »25, 500 32,600 36, 728 5,000 60,000 327,054 6,400 6,000 1,350 37,098 17,000 1,000 41,932 32,000 31,000 4,818 272 16, 400 12, 228 22, 500 29,880 308 209,510 ■ 122,561 30 200 1,700 11,150 5,600 32,000 11,000 4,000 13,000 1,246 79, 410 33,000 5,743 29, 6.50 197,272 1,620 200 189, 190 10,000 125,000 20,000 184,9.38 50 816, 7.36 24,700 400 02, 749 122, 7.32 15,050 45, 000 200 71,. 378 462 56,000 155, 1.38 85, 675 10,000 2,7.50 30, 800 2,. 500 192 Unfunded or floating. Funded.' Revenue ' and special Jassessment I loans, and judgments. 824,000 32,500 35, 728 5,000 60,000 290, 178 5,400 6,000 1,350 37,098 17,000 1,000 21,500 32,000 31,000 2,584 15,400 12,228 22, 500 209, 510 112,850 1,200 11,000 5. 500 32.000 11,000 4,000 13,000 1,246 75,910 33, 000 5,000 29, 650 141,072 1,612 187, 10, 125, 2o: 816, 24, 62, 120, 15, 45, 71,. 378 462 56, 000 153, 9.38 85, 675 10,000 2,500 .30.000 2,500 Out- standing warrants. Sinking fund assets, 1902. S3, 4.56 144 1 t 20,432 477 2, 234 272 248 992 4,000 308 9,701 30 200 500 150 ■■■_■■-. ,_ II 16 3,500 743 691 56,200 6.423 8 1,800 6,451 17 200 6,369 .50 28, 65i 1,367 400 1,684 •' .500 132 1 1,200 1 2.50 800 192 '.::..:: i; INDEBTEDNESS LESS SINKING FUND ASSETS. $25, 500 32,500 32,272 5,000 50,000 323, 701 6,168 6,000 1,206 37,098 17,000 1,000 41,932 31,523 31,000 4,570 272 15, 400 11,236 22, 500 29,880 308 209, 510 122, 551 30 200 1,700 11,150 5,500 32,000 10,984 4,000 13, 000 1,246 79, 410 33,000 6,052 29, 650 190,849 1,620 200 189, 190 10,000 118, 549 20,000 179, 569 50 788, 085 23, 3.33 400 61,065 122, 732 15,050 45,000 200 71,378 462 56,000 I 155,138 85,675 10,000 2,760 30,800 2,500 192 Total. Per capita. S13,500 49, 300 46, 762 100, 467 11,057 10,000 1»80 .510,400 12, 650 10,000 08,856 S15. 77 14.66 8.19 8.28 17.86 35.01 9.45 5.22 6.00 22,000 ' 18.57 13.93 1.20 ; 14. 19 1 26.03 16.59 1890 600 2,000 14,000 5,862 "'i'ieo' [\\[\\\\'.\.. 60, 629 10,000 2,820 100 4.50 0.39 57.57 22.61 0.46 4.26 3, 300 8. 46 I 9,000 5.53 5,000 12.03 16.27 I 5.78 15.91 1.58 12. 78 17.22 2.19 36.83 10.08 0.27 16, 000 4,750 100 390 40,620 3,500 600 168,820 55. 402 ; 0.69 12,600 1 25.33 1,600 1 5.69 16,070 1 3.3.29 , '... 37.59 1 64, 825 I 33, 930 25. 38 ) ! 0.20 6,000 1 121.62 15,000 1 14.31 i ' I 0.48 70,000 "2,666 25, 000 35,815 3,000 36, 500 865 115. 65 30.07 17.46 23. 67 I 0.36 0.71 0) 5.26 0.68 10.08 I 10.63 8. ,30 I 22.82 ; 1.54 10.06 3.62 0.62 2.66 9.39 4.00 22.25 6.95 0.17 0.46 9.12 1.26 . 0.69 11. 83 2.91 0.97 5.62 9.01 8.9-2 30. 74 ! 1.69 27.87 13.01 30. 88 7. 53 41.19 2.54 1 17. 44 4.87 |. 0.32 3.56 20.89 Popula- tion.* 1880 13. 08 15. 17 17.63 10.05 5.77 1,617 2,232 3,941 604 2,799 9,245 653 1,149 201 1,998 1,220 831 2,964 1,211 1,869 400 1,528 1,354 6,633 781 3,639 6,421 435 399 1,318 995 2,659 675 692 817 790 6,213 1,916 2.302 805 18,935 5,909 289 7,468 1,758 3,561 532 7,074 253 6,480 1,631 825 528 4,082 862 1,901 558 2,322 274 2,009 5,024 2,080 1 , 336 1,081 1,766 513 603 1 Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-tei-m loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ■I Except where othcrwi.se indicated liy footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Population not returned separately. PUBLIC INDEBTEDNESS. 513 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS L\ 1902, 1890, AND 1S80, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i—rontiiiuetl. OI-IIO-Contlmi(^d. CITY, TOWN, VILLAGE, OR BOEOUGII. Piqua city Plain City village Pleasant Hill village. . Pleasant Ridge village Plymouth village Pomeroy city Port Clinton village. . . Port Jefferson village. Portsmouth city Put in Bay village Quaker City village. Quincy village Racine village Ravenna village Reading village RendviUe village, . . Richwood village . . Ripley village Rock Creek village . Rockford village. . . Rogers village RosevUle village St. ClairsviUe village. St. Henry village St. Marys village St. Paris village.. Salem city Salineville village. Sandusky city Scio village Seville village Shelby village Sherwood village. Shreve village Sidney city Smithfleld village South Brooklyn village. . South Charleston village. South Solon village South Zanesville village. . , Spring Valley village. Springboro village Springfield city Steubenville city Stockport village Stryker village Swanton village. . Sycamore village. Syl.vania village. . Tiffin city Tippecanoe village. Tiro village Toledo city Toronto village Trenton village Trotwood village Troy city Uhrichsviile city Union City village Upper Sandusky village. XJrbanacity Van Buren village. Van Wert city Vermilion village. . Versailles village. . . INDEBTEDNESS, 1902. Total. 8628,469 35.079 800 102,851 27, 500 178, 137 76, 090 800 592,0.38 10,000 5,400 1,000 300 162, 448 67,000 700 7, 769 53, 780 420 12,200 250 1,600 8,000 260 238, 546 23,065 342,317 39,800 592, 700 150 1,750 187,471 2,500 6,000 218,000 300 56,000 2,000 180 100 , 500 812 1,046,134 220,043 297 18,000 10,230 23,500 200 655,335 34,760 500 7,834,930 82,000 300 500 238, 755 92,845 18,200 66, 000 241,243 4,000 241,149 1,052 34,000 Unfunded or floating. Funded. 2 Revenue 3 and special assessment loa.ns, and judgments. S615,600 31,000 800 102,851 27, 600 172,194 70,690 800 551.100 10,000 5,400 1,000 169,448 67,000 700 4,769 63,780 11,000 1,600 7,500 2.JS, .546 16, 000 320,217 39, 800 441,500 1,750 187,471 2,500 6,000 210,000 56,000 2,000 180 500 812 898, .500 1.56,000 18, 000 10,250 23,500 6,978,919 80,000 600 231,000 92, 845 18,200 65, 000 236,000 4,000 241,149 34,000 S6.000 5.079 5.943 40, Olio Out- standing warrants. 300 3,000 500 250 7,065 22, 100 151,200 150 147,597 64,043 200 84, 360 500 855, 130 2,000 300 S6, 809 Sinking fund assets, 1902. 83, 120 11,970 235 1,309 2, 157 24,574 ii ill 8,000 300 1 1,602 |l 100 I 3,304 7, 7.")0 822 1,168 1 000 ■ 1 5.243 INl'EKTEDNESS LESS SINKING FUND ASSETS. Total. 1IS80 Per capita. 1902 I 1S90 , 1880 5628,469 ' 8402,000 ?205, 107 -S49. 74 36.079 - 25.19 800 1. 44 102,851 - -.. 107.92 27.500 ' 23.83 178, 137 73,570 800 580,118 9,766 5,400 571 300 162,448 66,464 700 7,769 53, 780 420 12,200 250 1,600 8,000 2,50 268, 545 91,032 12,000 2,300 253, 331 6. 500 1,089 4.200 2,4'iO 81,064 150,000 6,000 317,809 10,000 25,180 3,500 14,200 200 16,000 33,000 .38.40 ,30. 03 2.25 30. f 3 30.80 6.15 0. ,8!) 0.92 40. 58 21.28 0.89 4.74 2.3.92 0.88 10.11 0.87 1.33 6.61 « 48.25 21,756 9,526 17.80 342,317 46.15 37,643 16.00 .568,126 395,987' 381,216 28.55 150 0. 12 1,349 187,471 2, 500 5,889 216, .398 1,000 400 80, 500 54,900 2.24 40.02 5.49 5.65 38.04 300 200 0.60 .56,000 23.90 2,000 1.82 180 0. 66 100 (5) .500 3,000 1,046,134 216,739 297 729,255 162,688 1.50 . 58,627 30, 190 16,388 . 10, 230 23, 500 200 ( 6,55, 119 34,760 316,374 ,55,500 5,144 500 . 6,817,237 82,000 300 _ 3,495,.S09 .55.300 _ 3,224,060 .coo 237, 933 92, 845 17,032 66, 000 241,243 4,000 239,427 1,052 32, 487 142,000 22, 000 7,100 98,000 SO, 000 6,000 314,500 51,440 45,000 13,000 4,000 0.96 1.70 26.47 14.91 0.79 13.59 11.63 27.55 0.32 59. 55 20.41 1.71 48.27 23.26 0.78 i") 40.46 20.26 13.29 19.67 36.44 10.90 37.28 0.89 21.98 .S44.22 843.90 19.26 .5.86 5.79 20.44 23. 06 2.00 8.61 (-1 23.72 7.07 10.14 0.28 12.59 0.40 16.60 26.98 3.76 28.07 2. 00 5.58 5.58 22. 86 12. 15 0.36 2.83 2. .50 29. 29 7.04 3.67 42. 93 21. 81 64.32 31.60 5.73 6.49 27.44 48.31 22.61 2.15 8 23 8.16 3.19 2.. 89 Popula- tion. ^ 12,636 1,432 667 953 1,154 4,639 2,450 365 18,818 317 878 642 327 4,003 3.076 790 1,640 2,248 478 1,207 287 1,207 1,210 5,359 1,222 7,582 2,363 19, 902 1,214 602 4,685 456 1,043 5,688 603 2,343 1,096 319 522 433 39,625 14,541 376 1,206 887 853 617 11,002 1,703 293 141,208 3,526 387 (=) 5,881 4, 582 1,282 3,3.56 367 6,422 1,184 1,478 all 'Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of 'cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. ii Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temjiorary loans, etc. ^Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000orover in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. s Population not returned separately. 932—07- -33 514 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. OHIO— Continued. CITY, TOWN, VILLAGE, OR BORrfUGH. Vienna village Waldo village Wapakoneta \allage. Warren city Warsaw village Total. Washington Court House city Wauseon \allage Waverly village Waynesburg village Waynesfield village WaynesvUle village. Webster village Wellington village . . Wellston city Wellsville city West Alexandria \allage. West Cairo village West Carroilton village.. West Jefferson \allage . . . West Lafayette village . . West Mansfield village. West Milton village West Saiem village West Union village West Unity village WesterviUe village . . . Weston village White House village. Willoughby village . . Willshire village Wilmington city Winton Place village . Woodsfieid village WoodviUe village Wooster city Worthington village. Wyoming village Xenia city Yorkshire village . . Youngstown city . Zanesville city Places not named . S300 2,500 208,690 166,600 360 69, 195 64,300 14,000 3,800 300 42,460 25 27,000 151,002 424, 829 18,000 650 8,100 6,000 147 3,300 20,300 3,660 169 2,500 75,000 6,100 610 29,000 19,000 38,000 45,300 43,000 4,500 213, 110 750 97, .526 234, 267 375 803,434 729, .587 INDEBTEDNESS, 1902. Funded." S2,600 200,490 166,600 360 149 42J Unfunded or floating. Revenues and special assessment loans, and judgments. 249, 97, 230, 367, 673, $300 8,200 1,000 300 700 25 160 169 435, 920 55,605 Out- standing warrants. Sinking fund assets, 1902. $1,800 1,890 556 4,760 375 14 472 1,400 814 1,.52S i| "'805 INDEBTEDNESS LESS SINKING FUND ASSETS Total Popula- tion.^ OKLAHOMA. Total i .31,388,1 Alva city Billings town Blackwell city Bridgeport town. Byron village 27,482 133 29,000 437 2, 000 13,060 198 27,000 98,923 S, 165 2,000 5,500 $46,101 I 8132,942 1,482 133 1,000 437 6,739 821 27,000 85,700 6.. 500 12,216 1,007 1,665 $37,076 .51,351,816 387 126 27,482 133 28,613 437 2,000 12, 934 27,000 98,923 8,165 $18.33 0.33 12.53 (=) 9.04 (=) 7.98 28.72 1,49» 406 2,283- 1,430 3,383 3,444 The debt of Chandler city Cleo village Elreno city Enid city Geary city 1 Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 o ■ over in 1900, all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-terra loans in anticipation of taxes, commonlv designated as revenue bonds, revenue loans, tax warrants, tax certlflcates, temporaiy loans, etc. ' Except where otherwise indicated by footnotes, the population of " cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ii Population not returned separately. „„ , ^ ^. ,„„„ « Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. ' Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in 1880 but reporting no debt in 1902. PUBLIC INDEBTEDNESS. 515 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1S90, A^l) 1S80, BY MINOR CIVIL DIVISIONS— Continued . A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. OKLAHOMA— Continued. INDEBTEDNESS, 1902. Sinking [ fund assets, 1902. INUEBTEDNE.SS Total. LESS SINKING FUN J .\SSETS. er capita. t Total. Funded.2 Unfunded or floating. 1 Popula- tion.< BOROUGH. Revenue 3 and special assessment loans, and judgments. Out- standing warrants. 190-2 1890 1880 1902 1890 1 H80 S300 153 308, 592 S300 153 27,592 S300 153 (') ('■•) S28. 21 13.17 (=; Cl 0.09 26. 75 (=; 0.46 (') {!•) Guthrie city ... .<;'"'7fi (inn S5,000 308,592 IS, 000 3,500 1,941 250 75 10,940 18,000 18.000 1,367 Hobart city 3,500 1,941 250 75 61,743 170 24,484 980 300 44,179 200 21,686 300 355, 120 27,414 90,465 35,000 36, 765 650 45,099 62, 175 10,823 15,000 10 36 16,834 250 3,500 1,941 250 75 14,743 170 24,484 330 300 3,179 200 686 300 26, 120 4,914 873 (S) (*) Hydro town ... (5) 836 47,000 sis8 61 5-55 2,301 (5; Lament town 'l70 24,484 396 300 43,649 200 18,506 300 Lawton city (S) 650 1 581 861 Mountain Parle village Newkirk city (5) 4i,66o j 530 24. 89 0.57 8.32 C-) ■>.S .58 1,754 Noble town 349 Norman town . 21,000 3,180 2,225 Okeene town (S) Oklahoma City 329,000 22, 500 1,904 886 25,114 j 353 216 12,367 1,464 Pawnee city 26,528 65,351 35,000 36,635 650 42, 464 61,794 10,692 14, 100 10 36 16,834 250 18.12 70,000 35, 000 19,692 19. .50 13.84 44. .57 1.37 19 97 3,351 2, .528 Pond Creek city 27,900 8,865 650 2,000 2,175 519 130 : 822 474 Shawnee city 43,099 60,000 2,635 381 131 1 900 3,462 Stillwater city 26.42 8.96 19.94 16. .55 2,431 Tecuraseh city 8, 000 2. 304 1,193 15, 000 707 Watonga town Waynoka village Weatherford city 10 36 1,834 (') 1,017 15,000 1 250 (=■) ! OREGON. Total. Albany city Arlington town. Ashland city Astoria city Athena town Baker City Beaverton town Bums city Canyon City town . Condon town Coquille town Corvallis city Cottage Grove city- Dallas city Dayton city Elgin city Eugene city Falls City town.. - Florence town Forest Grove city . 625,462 S7, 672, 709 $677,810 8274,943 $195,165 88,430,297 31,386,444 113,446 13,902 55,000 661,868 12,000 225,200 300 5,500 900 5,050 6,000 20,207 16,738 2,500 78 15, 000 27, 660 7 490 31, 400 95,000 10,000 65,000 .535,000 12,000 225, 200 4,700 i,000 15,000 2,500 15,000 10,000 11,806 500 4,000 18,445 3,902 16,062 900 1,550 20,207 1,738 17,6 7 490 400 3,740 23,5.50 113, 445 10, 162 55,000 538, 318 12,000 225,200 300 5,500 900 5,0.50 6,000 20, 207 16,738 2,500 78 15, 000 27,660 7 490 31,400 6,471 260 56,000 42,219 38,324 1,600 1,112 836. 03 26.19 20.88 61.03 17.07 33.80 1.20 10.06 2.61 21.96 8.24 U. 11 17.18 1.97 C.27 I 24.88 I 8. 55 I 0. 03 2. 21 300 ' . . .\'.\'.'.\\'.J 28!65 82.10 0.70 31.39 6.83 (») $0.40 3,149 388 2,634 8,821 703 6,663 249 547 345 230 728 1,819 974 1,271 293 603 3,236 269 222 1,096 1 Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 'Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, wiiile the population given for all other minor civil divisions is that reported at the Federal census of 1900. s Population not returned separately. 516 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.-CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. OREGON— Continued. INtlEBTEDNESS, 1902. Sinlcing fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS CITY, TOWN, VILLAGE, OR Total. Funded.! Unfunded or floating. Total. I 1902 er capita. Popula- tion.^ BOROUGH. Revenue ^ and special Out- assessment ' standing loans, and , warrants, judgments. ; S214 1902 1890 1880 1890 1880 Fossil town 812,214 S12.000 1,820 6,000 20,000 24, .500 8,000 4,800 4,000 512,214 1,820 25, 343 18,675 32, 336 8,000 4,800 4,000 3,500 15,618 85,000 17,500 3,000 27,881 12,919 30,000 20, 399 7,500 16,. 300 5, 613 117,077 141,081 6, 270, 043 13,002 150 35,088 2,500 220, 182 150 192 4,000 124, 642 348 1,659 42,300 1,064 125 15,321 3,000 S42 41 288 Gold Hill town 1,820 25.. 343 4.73 11.07 16.30 33.00 8.80 7.3.5 14.18 6.92 Grants Pass city 19,343 2,290 Heppner town 1 20. 000 SI, 325 Hillsboro city 32, 336 8.000 4,800 4,000 3,500 15.618 7,836 SI, 637 3,000 980 909 653 282 506 Independence city Jacksonville town John Day town Junction City $3,500 500 Klamath Falls town i6,666 50. 000 6,618 35,000 7,500 > La Grande city 85. 000 20,000 328 28.42 2.3.00 3.25 19. 63 9.29 16.75 25.37 22.39 17.25 21.93 .53.51 32.02 65. 37 19.82 I'-) 20.76 9.69 51.71 0.32 0.59 3.54 35.19 0.42 5.49 45.14 8.38 2.12 24.47 3.62 ?7.74 2,991 761 17,. 500 ! 10.000 Lebanon city 3.000 3,000 7,881 12,919 McMinnville city 1 27. 881 20,000 22,000 16.08 1 1,420 1,391 1,791 804 335 Marshfield town 12.919 30,000 Medford town .30.000 20,000 5,200 20 68 Milton town 20, .399 15,000 7,. 500 , 7, .500 19, .300 ' 19,300 5,613 , 5,000 117,077 :, 76,207 160,000 '' 160,000 6, .395, 7.32 .i 5, 731,. 500 13,002 '' 10.000 5,399 9.56 Moro town Newberg citv 3,000 946 Newport city 613 40, 870 4,540 15,000 87,000 700,000 275 37.52 4.90 34. V2 15.09 0.60 SO. 79 "'i'hh' .?1,000 3,494 4,406 96,912 656 Pendleton town Portland city PrineviUe city 18,919 125,689 653,704 10, 528 3,002 76, 500 150 150 1,690 258 Roseburg city a5,088 2,. 500 220.182 150 192 4,000 143, .584 348 1,6.59 42, .300 1.064 125 15, 321 25,000 10,688 2,500 4,700 3.19 St. Helens town Salem city 220, 182 84,400 1 (=) 4,258 466 Sheridan city 1.50 Stavton town 192 324 Sumpter town 4,000 1 131 The Dalles city 142,500 1,084 348 1,659 13,300 1,064 125 1,,321 2,000 18, 942 95.000 (») 3,542 Toledo city 1 302 Union city 29,000 1 937 1 i Weston town 14.000 10,000 17.61 626 Woodburn city 3,000 1,000 828 « 16.5, 800 14 925 PENXSVI^VANIA. Total S128, 687, 378 S122, 210, 169 84, 325. 026 S2, 162, 183 519,599,023 S109,088,355 353,284,717 S80, 624, 591 Adamstown borougli 1,400 1,.500 905 5,8.50 700 1,900 8,070,072 864, .501 1,313.826 24,000 32,000 10, 273 1,.598 500 76.200 1,400 II 1,400 1,500 905 6,367 700 1,900 6,716,734 7.59,715 1,171,261 22, 198 .32, 000 10,273 1,598 600 76, 200 2,800 .52.35 2.30 1.30 18.13 1.72 3.06 49.51 20.28 28.78 11.78 10.94 1.90 4.07 1.31 11.84 54.64 1,500 . 653 905 5,850 ! 483 .. 296 700 406 1,900 8,067,204 860, 600 1,277.100 24,000 32,000 620 Allegheny city 2,868 3,901 18,213 1,. 3.53, 3.38 104, 786 142,. 575 1,802 1,527,487 4.39, 646 510,836 6,000 17,500 7,035 1,. 596, 429 430, 443 :iS9,700 14.61 17.43 16.84 5.59 8.12 L74 $20, 29 23.83 19.77 2.62 0.46 135,672 37 46'! 18,513 40,701 1,884 2,924 5,396 393 Ambler borough Apollo borough 3,025 1,400 3,668 1,.598 500 lCi,.500 6, 705 Arendtsvillc liorough ./\\ .././//////. 382 Ashland l)orough .59, 700 84, 5.38 87,. 566 ii.5i i4.47 6,438 1 Including, in addition to towns which are merely villagi^s under another name, New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and l)oroughs" having a population of 8,000 or over in 1900 includes school district debt. ' • 2 Including special debt obligations to public trust lunds, and all long-verm loans except special assessment loans. 3 Including all short-torm loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ■< Except wbcrc otherwise indicated l)y footnotes, the population of "cities, towns, villages, and boroughs" having h. population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. s Population not returned separately. fi Indebtedness less sinking fund assets for minor civil divisions reporting debt m 1890 but not in 1902. 7 Indebtedness less slni^ing fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in 1880 but reporting no debt in 1902. PUBLIC INDEBTEDNESS. 517 Table 86.— IjNDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITII THEIR TOTAL AND PER CAPITA INDEBTEDNESS liESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISION S— Continued. A.— CITIES. TOWNS, VILLAGES. AND BOROUGHS i— Continued. PENNSYLVANIA— Continued. CITY, TOWN, VILLAGE, OR BOROUGH. Ashley borough Ashville borough. . . Aspinwall borough. Atglen borough Athens borough Attlcboro borough. Auburn borough. . . Avalon borough Avoca borough Avondale borough. Avoninore borough. . Baden borough Bangor borough Bamesboro borough. Bath borough Beaver borough Beaver Falls borough Beaver Meadow borough — Bechtelsville borough Bedford borough Belief onte borough. . . Bellevemon borough. Bellevue borough Bellwood borough Ben Avon borough BendersviUe borough Benton borough Berwick borough (Colum- bia county ) Bethlehem borough Big Run borough Birdsboro borough. . Blain borough Blairsville borough. . Blakely borough Bloomfleld borough. Bloomsburg borough. Blossburg borough Bolivar borough Boyertown borough. . Braddock borough . . . Bradford city Bridgeport borough (Mont- gomery county) Bridgewater borough Brisbin borough Bristol borough Brockwayville borough . Brookville borough Brownsville borough. . . Burgettstown borough. Butler borough California borough Callensburg borough Cambridge Springs borough . Camp Hill borough Canonsburg borough Canton borough Carbondale city Carlisle borough Carnegie borough Carrolltown borough. Catasauqua borough Catawisaa borough Center Hall borough Centralia borough Chambersburg borough. INDEBTEDNESS, 1902. $8,912 327 55,000 2,500 8,040 9,600 5,200 82, 150 2,106 5,400 EundGd.2 Unfunded or floating. 55,000 2,500 8,000 j 9,600 5,200 76, 000 Revenue 3 and special Out- .assessment standing ! loans, and warrants, judgments. $812 21 900 293 900 12, 405 9,886 20, 000 12.000 9, .300 20, 000 96,874 148, .582 1,400 92S .30,600 89, .520 1.30, 682 1,400 926 30,500 155,037 13,700 174,000 14,000 46, 150 145,600 12,500 174,000 14,000 46, 160 6,5.50 4,953 5,000 1,474 10,076 219, .355 860 9,500 217,800 850 3,500 860 57,000 32,675 800 3,500 700 57,000 21,000 79,862 7,. 500 2, .300 34, 200 669,683 62,745 7,600 1,700 .34,200 612,000 229, 774 176, 482 28,587 8,974 1,837 26,500 8,724 11,000 9,000 3,500 21, 378 42,000 6,800 188,548 3,500 20, 800 42,000 6,500 173, 174 16,798 600 26, 000 3,000 47,200 5,900 600 18,500 3,000 47,200 1,200 105,862 , 156,222 180,663 7,300 1,200 80. 700 149,200 156,300 7,300 35,977 19, 100 6,000 13,200 143,884 27, 100 18,300 6,000 11,700 138,400 .?306 j ,1.50 7,354 9,604 I 9,500 1,200 150 .'956' 2,106 201 405 ! 586 I Sinking fund asset.s, 1902. 676 1,.555 S3, 473 1,623 690 1,.500 : 2.32 i,'666" 57.683 5,020 2,087 260 48, 272 26, 247 3,205 1,837 2,000 528 578 891 300 12,000 3,374 10,898 6,711 7 500 22. .581 6,000 23,. 500 2,581 22 863 10, 091 783 1,000 7,475 . 7, .500 400 1,377 400 1,.500 5,4.S4 8,944 INT'EBTEDNESS LESS SlNKINfi FUND ASSETS. 1902 ?5, 4.39 .327 51,7.33 2, .500 8,040 9,030 5,200 59, 370 2,106 5, 400 900 293 10, 7S2 9,196 20,000 96,874 148, 582 1,300 925 SO, 500 146,881 13,700 174. 000 12, .500 46, 1.50 5,5.50 4,953 9,161 219,355 850 .3, .500 618 57,000 26, 675 79,862 7,500 2, .300 .34, 200 669,683 203, 627 26,382 8,974 1,8.37 11,000 2,972 21,378 41, 109 6,800 181,837 16, 798 600 26,000 3,000 47,200 1,200 95, 771 164, 439 180, 653 6,300 28,502 19,100 6,000 13,200 134, 940 Total, 1890 57,015 3.400 !- 24, 500 69, 150 26,000 2, 300 136,. 500 900 6,000 19,242 1,000 .31,432 4,270 18,360 4,362 4,244 900 4,200 12, 000 2,882 8,000 8,000 39, 606 33,000 9,200 90, 000 1880 5,408 3,100 2,000 86, 700 19,. 350 13. .500 158 7,250 7,500 300 38,928 I'cr capita. .5200 34.84 7.21 50.94 8.09 63. 73 16.23 2.34 30.08 0.97 1.55 1.90 16.83 6.81 1.04 12.94 3.10 4.73 20.01 39. 76 13. 09 8.20 6.66 2.76 1.55 1.67 8.65 26.49 7.08 16.12 2.42 17. .39 8.33 17.39 0.79 6. 83 1.5.40 24.65 7.97 7.19 9.44 11.17 6.46 14.73 41.26 I 15.79 14. 68 7. 10 0.94 2.43 14.07 11.15 28.89 6.7s 1.66 6.93 ; 3.71 ' 74 5.20 10.07 4. 0.61 0. 86 0. 96 20. 19 16. 70 1.23 6.16 I 16.65 0.41 3.65 0.07 1.71 0.64 4.52 1.37 2. 81 0. 30 1.21 12.97 3. 33 1L45 l""i4.'56 Popula- tion. ^ 4,046 393 1,231 404 3, 749 .377 845 2,130 3,487 640 630 427 4,106 1,482 731 2,348 10, 118 1,378 .381 2,167 4,216 1,901 3,416 1,545 859 .342 635 3,916 7,293 879 2,264 326 3,386 3,915 772 6,170 2, 423 486 1,709 16, 842 15,545 3, 097 1,347 666 7,104 1,777 2,472 1,552 961 11,277 2,009 248 1,495 360 2,714 1,525 14,016 10, 028 7,330 790 3,963 2,023 537 2,048 9,164 1 Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans etc. ^Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 518 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISION S— Continued. A.^CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. l^E NN SXLVANI A— Continued . INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. CITY, TOWN, VILLAGE, OR BOROUGH. Total. Funded.2 Unfunded or floating. Total. Per capita. Popula- tion.* Revenue ' and special assessment loans, and judgments. Out- standing warrants. 1902 1890 1880 1902 1890 1880 8163,218 ! 56 1,042,222 3,600 3,400 1 181 , 6,000 11,100 14,407 66,906 29,500 189 300 120 400 145,680 3,800 14, 700 13,600 22,918 196,200 1,660 19,600 600 14,000 160,792 48,000 1,100 48,000 128,300 33,666 288 200 S136,400 66 967,600 3,. 500 2,400 S16,818 $153,218 56 950,613 3,500 3,400 181 6,000 9,768 791 54,768 24,252 189 300 120 400 142,705 800 14,700 13,500 22, 918 181,027 1,650 16,229 600 14,000 150,504 43,895 1,100 48,000 128,300 33,316 235 200 76,676 446 28,923 1 7,911 200 1 2,787 ! 350 $26.84 0.18 26.91 5,930 $600 489,804 $1.86 24.22 '$23.'8i' 312 SN4,622 191,609 S357,684 35,326 Chester Hill borough 4.93 710 1,000 4.11 0.17 2.99 11.41 0.33 10.78 10.41 0.72 0.86 0.66 0.43 24.94 1.25 16.52 22.09 38.01 14.30 4.94 13.24 1.75 15.22 21.02 7.62 0.70 18.79 828 181 208 3,000 0.16 1.39 "'i.'54' 1,092 2,004 6,000 9,200 14,400 63,796 29,600 1,800 1,666 1,332 13,616 2,138 6,248 856 7 3,111 2,371 5,081 16, .500 16, ,600 250 6,800 7.34 9.07 0.99 3.76 Clifton Heights borough Clintonville borough 2,330 262 189 300 20 348 100 182 400 140, 980 3,800 14, 700 13,600 22,918 192,200 1,600 19,600 938 Coatesville borough Cochran ton borough College Hill borough Collegeville borough Collingdale borough 4,700 2,975 3,000 76,980 97,963 20.92 35.42 5,721 640 890 611 603 4,000 15, 173 147,500 151,600 13.92 18.23 12, 660 1.50 334 3,371 1,226 Conneaut Lake borough Conneautville borough Connellsville borough Conshohocken borough 600 4,000 21,792 2,000 343 10,000 129,000 46,000 1,100 48, 000 128, 300 30-1-0 21* 1 949 5,400 46,000 1.25 0.96 8.41 3.24 6.36 920 288 11,687 29,000 7,160 4,105 5,762 1,581 5,666 122, 300 3,500 5.20 21.64 2.29 "i2.'35' 2,665 66, 148 23.90 10.36 0.56 0.44 39.79 3.40 • 5,369 Coudersport borough 3,416 76 260 53 3,217 420 200 18,000 307 0.62 450 85,000 446 67,666 8,324 1,927 446 576 131 Curwensville borough 28,923 28,347 8,100 200 3,100 5,300 14.93 5.26 3.19 1,937 8,100 200 3, -2.56 350 108, 464 67,100 i89 1,503 0.37 2.36 0.51 13.47 543 Dallastown borough 166 469 66 0.08 1,181 360 8,000 681 100,000 67, 100 600 2,800 12,500 14,000 10,000 464 108, 454 133,272 30, 000 2,000 45 3,636 178,767 16.66 10.09 2.70 0.07 6.43 21.42 4.27 8,060 4, .673 62,527 600 2,800 12,600 14,000 17, 437 468 70,800 23,595 200 43,266 30,200 256,330 400 16,787 21,000 145,511 374,803 526 23,331 7,700 7,600 1 18.23 3,429 Dauphin borough 1.06 566 2,800 12,500 14,000 19,437 468 3.39 18.27 (>) 3.52 0.64 (*) 10.67 0.40 20.28 9.95 25.. 58 0.62 10.11 13.89 10.83 37.86 1.69 23.73 11.63 0.89 12.00 13.76 826 Delta borough 684 W 4,598 468 4,839 2,000 SOO 0.26 4,948 732 Donora borough 76,000 23, 595 76,000 23,595 300 48, 000 30,200 268, 700 400 7, .WO 21,000 137,600 359, 000 5,200 2,211 300 48,000 30, 200 269, 438 400 17,400 21,000 166,. 306 374,863 526 24,400 7,700 1,100 27, 400 14,600 100 4,734 ^ 438 Downingtown borough Doylostown borough 5,000 32, 100 11,000 300 370 2,500 26,000 2.66 12.74 1.79 1.69 12.66 2,133 3,034 738 is, 168 10.021 Duboistown borough Duncannon borough Duncansville borough 43 6.50 9,900 613 274 0.34 27 |l l.fifil 1,512 13, 437 17,805 1,349 526 9, 794 14, 283 1.72 14,614 ... 1 9, 902 Eaglcsmere. borough East Bangor borough East Berlin borough East B rady borough East Conemaugh borough . . East Greensbure borough. . 312 24, 400 7,700 1,069 SOO 12 292 600 1.00 0.02 0.24 0.52 983 668 1,100 1,100 26. 100 245 0.20 1,233 27, 400 8,500 1,300 2. 1 75 6,000 53 1, 14,447 1,060 all 1 Including, in addition to towns which are merelv villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of 'cities, towns, villages, and lioroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ' Except whore otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .lune 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. = Population not returned separately. PUBLIC INDEBTEDNESS. 519 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETPIER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIYIL DIVISION S~Continued. * A.~CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. i»EXNSYLVANIA— Continued. CITY, TOWN, VILLAGE, OR BOROUCa. East Greenville borough East Mauch Chunk borough East Pittsburg borough East Stroudsburg borough . Easton city Eastvale borough . . . Ebensburg borough . Eddystone borough . Edenburg borough. . Edgewood borough. . Edinboro borough Edwardsville borough. Elco borough Eldred borough Elizabeth borough Elizabethtown borough Elizabethville borough. Elkland borough Elliott borough , Ellsworth borough Ellwood City borough . Emaus borough. Emlenton borough Emporium borough... Emsworth borough. . . Ephrata borough Erie city Esplen borough Etna borough Evans City borough . Exeter borough Eactoryville borough. Eairghance borough . . Fairfield borough Eallston borough Eayette City borough. Fleetwood borough.. . Elemmgton borough. . Eord City borough. . . Forest City borough . . Forksville borough Forty Fort borough. . . Fountain Hill borough Frackville borough Franklin borough Franklin city Freedom borough. Freeland borough. Freeport borough. Galeton borough . . Gallitzin borough Gaysport borough Geneva borough Georgetown borough. Gettysburg borough.. Gilberton borough . . Girard borough Girardville borough. Glasgow borough Glassport borough. . Glen Campbell borough Glenolden borough Gordon borough Grand Valley borough. Greeneastle borough . . . INDEBTEDNESS LESS SINKING FUND ASSETS. ■I Per capitii. 40,352 17, 695 13,600 10,442 2,634 14, 000 778,500 5,600 82,000 21,600 0,158 1,013 2,800 1,651 500 3,000 500 200 23,000 10,825 1,050 6,908 10,000 1,100 8,900 52,051 25,465 15, 475 17,024 3,220 3,714 9,000 247 3,000 7,000 28, 463 27, 000 21,538 100 86, 000 4,610 8,413 3,800 32 11,107 1,027.309 13,500 : 81.5 2,200 3,700 259 1, 177 4,400 700 34,550 2,000 700 2,500 10,000 "so'iio 6, .300 1,.500 , 38, 600 600 1890 1880 ll,eOO 1 12.05 1,800 7,700 I 11.43 232 I 4.24 2. j:i 5.71 14.12 2.37 15.23 17.96 3.16 1.54 2.30 4.18 0.91 1.88 0.51 0.23 8.01 3.93 0.91 4.44 K.2i 0.42 9.26 7.11 14.28 2.95 9.71 1.33 1.35 11.12 1.15 11.07 2.00 7,500 1,000 0.51 28. 93 1,000 5.88 I 0.58 « 2. S3 9.04 3.26 0.08 7.59 Popula- tion.' 80.74 > f -SO.O.J 22. 43 0. 18 18.29 18.46 .5.CI.J [ 7.-84 1*) , 0.40 2.25 1 13.14 : 1.60 6.75 0.20 2.36 1.36 1.14 1.75 1.06 5.56 2.84 0.40 1..53 2.71 'k'.'m 4.13 0.32 '6."37' 0.29 ' 894 3,4.58 2,883 2,648 20, 281 256 1,574 776 704 1,139 691 5,166 a5o 963 1,866 1,473 838 1,109 3,345 2,243 1,408 I.ISO 2, 40.-, 95S 2,461 55, 153 2,364 5,384 1,203 1,948 659 1,219 395 649 1,595 978 864 2, ,870 4,279 152 1,.557 1,214 2,594 961 7,317 1,783 6,254 1,764 2, 415 2,759 809 215 271 3,495 4,373 954 3,666 172 (=) 1,628 873 1,165 388 1,463 aU Including, in addition to towns whicli are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. ^ Including special debt obligations to pubhc trust funds, and all long-term loans except special assessment loans. 3 Including all short-terra loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ^Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Population not returned separately. 520 WEALTH, DEBT, AND TAXATION. Table. 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL: DIVISIONS— Continued. ' A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. PENNSYLVANIA— Continued. CITY, TOWN, VILLAGE, OB- BOROUGH. Greensboro borough Greensburg borough Greentree borough Greenville borough Grove City borough Hall stead borough Hamburg borough Hanover borough- Harmony borough Harnsburgcity .. Harrisville borough Hartstown borough Hatboro borough . . . Hatfield borough. . . Hazelton city Hellertown borough Hollidaysburg borough Homer City borough Homestead borough Honesdale borough Honeybrook borough Houston borough Houtzdale borough Howard borough Hughestown borough Hulmeville borough Hummelstown borough Huntingdon borough Hyde town borough Indiana borough. . . Irwin borough Jeannette borough Jenkintown borough Jermyn borough Jersey Shore borough Johnsonburg borough Johnstown city Jonestown borough Juniata borough . . . Kane borough Kennett Square borough . . . Kingston borough Kittanning borough KnoxviUe borough (Tioga county) Kutztown borough Lancaster city Lanesboro borough Langhome borough Langhorne Manor borough Lansdale borough Lansdowne borough Lansford borough Laporte borough Latrobe borough Laurel Run borough Lebanon city Leechburg horongn Lehighton borough, Lewiaburg borough Liberty borough Ligonier borough Lilly borough Linesville borough Lititz borough Littlestown borough 1.31 "'b'.iii' 1.U7 1.08 2.27 2. ie 1.55 2.00 4.03 2.59 0.46 7.46 0.75 0.20 1.12 2.21 4.42 r 15, 3; 040 5,407 1,650 16,375 10,680 8,000 600 464,142 169,842 356 800 12,200 21,000 578 lO.O.OO 2," 666" 210,100 4,500 20,9.50 9,000 308,700 125 12,600 9,500 361 2.987 6.93 0.20 22.43 1.20 9.59 28:50 0.67 3.45 '' 35.21 "a 65" 14.60 1.51 ! 0.50 1.5.10 0.60 3. 18.92 12.87 41.90 5.49 4.86 13.11 2.01 21.81 10.05 6.75 5.17 0.41 11.98 2.38 8.18 1.01 13. 75 4.99 ! 18.01 0.41 : 1.10 ' .5.24 1.64 2.79 14.74 2.34 7. 2.77 35.17 0.11 6.50 3. 1,482 .'.OS 1,548 454 1,729 6,0.53 337 4,142 2,462 6,865 2,091 2,567 3,070 3,894 38,890 671 1,709 5,296 1,516 3,846 3,902 1,328 43,349 821 801 222 2,754 2,630 4,888 442 4,614 696 18,220 2,459 4,629 3,467 26S 1,269 1,276 661 1,637 1,118 1 Including, m addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. t Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and l^oroughs" having a population of 8,000 or over in 1900 is esti- mated as of .1 line 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Population not returned separately. PUBLIC INDEBTEDNESS. 521 Table 86.~INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIML DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAI. AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. ^ A.— CITIES, 'I'OWNS, VILLAGES, AND BOROUc iJIS '— roiitiiiiic.l. PENNSYLVANIA— ContiiiiK'.i. CITY, TO"WN, VILLAGE, OE BOKOUGH. Livermore borough — Lock Havon city Loganton borough Lumber City borough . Luzerne borough Me Adoo borough McDonald borough McKees Rocks borough... McKeesport city McSherrystown borough.. Macungie borough Madison borough Mahaffey borough Mahanoy City borough . Malvern borough Manheim borough Manor borough Manor borough (Westmore- land countj^) Manorville borough Mansfield borough Mapleton borough Marietta borougli Marion Center borough . Mars borough Masontown borough Mauch Chunk borough MeadviUe city Mechanicsburg borough (Cumberland county^ Mechanicsburg borough (Indiana county) Media borough Mercer borough Mercersburg borough . Meyersdale borough . . Middleboro borough. . Middletown borough. . Mifflinburg borough . . Milesburg borough Milford borough Mill Hall borough Mill Village borough . . Millersburg borough Millerstown borough ( Perry county) MiUvale borough Millville borough Milton borough Miners Mills borough. . . MinersviUe borough Monaca borough Monongahela city Montgomery borough. . . Montoursvillc borough . Montrose borough Moosic borough Morrisville borough Morton borough Mt. Carbon borough Mt. Carmel borough Mt. Holly Springs borough. Mt. Jewett borough Mt. Joy borough Mt. Pleasant borough . Mt. Union borough Muncy borough Nanticoke borough . Narb rth borough INDEBTEDNESS, 1002. Total. 238,000 100 75 1,473 8,500 21,500 100,656 971,773 5,400 13, .500 2,roo 3,400 135,867 12,200 22,000 .5Q0 4,700 3,7.iO 4,100 319 22,000 2, ,300 1,100 .5.50 43,500 301,700 297 112,500 44,620 2,800 14,500 720 51,800 26,000 9,430 .591 4.6.56 200 7,000 7,100 89,198 200 28,712 4,247 20,575 41,388 71,. 566 4,100 18,200 3,873 4,000 25,171 10,0.54 600 125,164 2.50 5,275 34,500 49,404 1,100 7,000 82.104 12,300 Unfunded or Iloating. Ucvcnuef and special iisscs.^un'nt loans, and judgments S400 5,. 500 100 Out- standing warrants. 1,000 8,500 21,500 105,0.10 776,100 13,. 500 2,000 :i,on;i 12.3,700 I2,:u.i 22,000 3,,S0(I :i.7.-)0 3.2(10 20,000 2,300 43,. 500 2.39,200 26,000 100,000 44, .500 2,800 14,500 49, .300 26,000 8,400 500 3,300 7,000 5,900 74,6.50 18,000 4,247 15.000 33,000 .59,000 4,100 17,400 4.000 22.. 500 9,0.54 COO 76,500 4,875 34,500 49,400 7,000 74,400 I 12,300 I 1,656 192,134 5,400 2,000 i.ioo" 12,.i00 120 720 1,500 800 200 1,200 13,700 800 3,800 1,000 27,174 2.50 400 4, .523 Sinking fund assets, 1902. 400 4,367 7,,S00 2,485 1 953 500 900 ' 532 ,030 "91 556 848 200 7,512 73 21,490 4 1,100 3,181 S4,080 1,636 1,549 328,349 1,066 64,035 2,166 1,592 1,041 32.3 'i,'97i' 450 7,248 1,7.52 287 4,783 863 8,500 19,864 105,107 643,424 5,400 13,500 2,000 3,400 135,867 9,715 21,047 500 4,168 3,750 4,100 319 14,944 2,. 300 1,100 550 42,4.34 237,865 297 110,334 43,028 2,800 14,500 720 51,800 26,000 9,430 207 4.656 200 7,000 7,100 89, 198 200 27,671 4,217 20, .575 41,388 71,566 4,100 18,200 3, .348 4,000 23,200 10^054 1.50 117,916 250 5,275 34,500 47,652 1,100 6,713 77,321 12,. 300 1,673 413,784 1,600 119,100 1 2(i.221 7,0(10 27,500 33,100 23,. 500 300 3,000 475 26,661 .34,095 1 j 5,750 81,451 26,241 77,099 28,200 90,000 81,980 3,700 1,875 5,(>40 26,, 300 1.50 16,450 1,390 <54 300 26,000 21,993 2,700 7.27i 7,000 6,000 1 300 364 2,100 i,'632' 1,940 30,715 6,000 .38,000 17,898 311 1,000 25,272 46,450 1,200 107 5,7(i9 .32. 44 0.23 0. 33 0.23 4 01 '.i3i.'4:i' "'6.' 76' "S3.5."7i' ■s. 0.3 16.55 1 7. 43 3.62 19. 51 "io.'.ii' 1.57 ""ii.'.M" 4 31 4. .59 9.74 9.96 10. 42 2.32 10.92 13.29 0..52 6. 05 7. ,'<2 . 1.42 . 1. LH . 10.53 22.75 0.77 ' 1.70 0.66 11.10 1.40 8. .56 1.84 35.88 23. 85 2.93 .3.83 4.79 1.02 3.48 I 9.24 I 5.18 18.11 15. 88 0.23 4.61 0. (>2 4. IS 0.11 1.75 0.90 0.20 12.79 . 13. 24 0..34 !. 4. 48 ' 4. 14 I 6.83 1.91 4.27 20.61 13.83 3.86 10.93 1.83 3. 26 16.92 11. .31 1.30 ' 2.00 I 0.28 1.21 3.72 0.(0 8. 32 0.19 3.':o 17.10 20. .56 10.04 4.90 1,01 0.38 3.47 0.77 6.17 2. ,52 14.52 8.77 9.34 7.11 "32."89'j"42."72' 3.96 0.09 1.49 Popula- tion. ^ 175 7,210 432 224 3,817 2,122 2,475 6,352 36,925 1,490 692 464 741 13.948 975 2,019 684 453 1,847 612 2,469 294 777 466 4,029 10,445 161 3,075 1,804 956 3,024 207 1.436 594 884 1,010 321 1,675 555 6,736 593 6, 175 2,224 4^815 2,008 5,173 1,063 1,665 1,827 1,227 1,371 8S9 2.52 14, 165 1,328 1,.553 2,018 4,745 1,086 1,934 12,530 847 all Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of cities, tOvvns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. ■^ Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all sho-t-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ^Except vhere otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .Tune 1, 1902. while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ^ Population not returned separately. 522 WEALTH, DEBT, AND TAXATION. Table 86.— IMDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CFVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. PENNSYLVANIA— Continued. CITY, TOWN, VILLAGE, OR BOROUGH. Nazareth borough New Bethlehem borough , . New Brighton borough New Cumberland borough. New Florence borough .... New Freedom borough . New Galilee borough. , . New Haven borough New Holland borough. . New Hope borough New Kensington borough. . New Oxford borough New Philadelphia borough- New Wilmington borough . Newcastle city Newport borough Newry borough Newton Hamilton borough Newtown borough Newville borough Norristown borough North Bellevernon borough North Whales borough North York borough Northeast borough Northumberland borough. Norwood borough Oakland borough Ohiopyle borough Oil City Old Forge borough . . . Olyphant borough Orangeville borough. . Orwigsburg borough . Osburn borough Osceola borough (Clearfield county) Osceola borough (Tioga county) Oxford borough Palo Alto borough Parkers Landing city Parkesburg borough Parnassus borough Parsons borough Patterson borough Patterson Heights city . Patton Isorough Pen Argyl borough , . Penbrook liorough. . Penn borough Pennsburg borough . Perkasie borough Philadelphia city Philipsljurg Ijorough . . . Phoenixville borough . . . Picture Rocks borough. Point Marion borough . . Polk l>orongh Port Allegany Ijorough. Portland borough Pottstown borough INDEBTEDNESS, 1902. Total. 519,750 7,893 3?,,W 4,400 14,280 400 1,200 10,000 3,600 1,900 I 160,765 13,200 4,087 6,. 500 467,001 20,000 200 125 15,800 7,500 670,500 1,800 6,500 2,000 37,500 9,500 11,500 883 100 161,719 8,442 25, 387 650 35,501 18,000 39,516 3,100 2,744 15,000 36,000 1,500 504 1,490 24, 123 16,. 504 2,4,50 1,500 2,9.50 19,400 61,2,50,910 45,902 218,400 200 Pinegrove borough 13,900 Pittsburg city 25, 470, 146 Pittston city I 68, 426 Pleasantvlile borough (\^e- nango county) ' l,7(i0 Plymouth borough 61 , 2,s:j 900 50 18, 220 2, 600 119,400 Funded, 2 Unfunded or floating. Revenue 3 and special assessment loans, and judgments. 1 119,750 33,500 : 4,400 14,280 400 : 600 1 10,000 1,900 160,269 13,200 3,, 500 5,500 393,000 16,000 200 15,800 6, ,500 657,500 5,800 2,000 20,000 9,, 500 11,500 883 5,000 11,000 35, 500 17,000 39,500 i 3,100 I 1,500 ' 14,500 36,000 1,500 1,300 14,600 16,000 1,600 1,.500 19, 400 59,357,845 44,000 210,400 13,900 23,481,202 67, 300 10, 100 2,600 99,000 600 '3,'666 1.000 65,046 4,000 13,000 1,800 700 21,920 1,000 10,832 650 500 850 8,000 200 1,958,296 1,700 2,723 Out- standing warrants. $127 587 ;,'9.55 100 3,799 2,442 3,555 558 188 16 Sinking fund assets, 1902. 4 190 9,523 4 1,303,065 1,902 30,648 1,126 $16 143 3,345 1,500 288 12,804 , 500 i 16, 768 8,946,' 4i6 1,599,645 6,742 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 $19,750 7,893 33,627 4,384 14,280 257 1,200 10,000 3,600 1,851 147,774 13,200 4,087 fi,-500 463,6.56 18,500 200 125 15,800 7,212 657,696 1,800 6, .500 1,.500 37,500 9,. 500 10,014 883 100 144,951 8,442 25,171 650 35, 501 18,000 3,908 188 ' 39,516 3,100 2,654 16,000 36,000 1,500 504 1,490 24,123 15,135 2,450 1,,500 2,950 19, 400 52,304,494 45,902 218, 400 200 1890 $5,600 1880 16,265 1 550 ! $10,783 3,445 1 400 1,800 2, 700 55,019 175 72,624 380 I '4," 960' 580 4,6.30 113,199 81,200 6,000 32,200 13,694 ' 2,000 10,000 96,135 122,000 4,015 1,552 24,786 900 46, 905 5,303 2,795 11,600 50, 479 3,255 1..500 1,900 4,500 Per capita. 1902 29,622,795 16,000 196,000 54,223.K44 ■100 203, 4S2 13,900 I 18,870.501 ' 10.026,801 62,684 1,700 58,110 900 60 18,226 2,600 112,126 1890 $4.25 5.05 1.27 18.13 3.46 7.79 0.88 ! 0.24 10.66 1.60 4.07 i 1.48 23.39 I 49.72 1.93 0.27 19.46 1.82 2.48 8.30 20.10 0.59 0.62 5.48 9.10 5.44 2.84 1.97 10.76 38. 94 14.05 23. -lO 0.33 29,204 29,268 11,050 7,699 41 L. 169 L. 300 1. 5,600 26, 437 1.57 06 9.84 6.31 ,S. 14 2.90 0.73 $8. .57 6.22 4.93 4.24 17.85 0.47 3.67 6.53 3.99 1.52 31.68 19.91 3.08 8.22 14.87 10.67 0.57 0.33 10.80 4.36 28. 90 \ 5. 72 2.22 20.94 1.07 27.41 3.72 2.12 0.43 (5) 0.14 I 0.44 0.42 1880 Popula- tion.^ $2.95 8.63 0.58 2.99 16.68 9.74 33.61 2.06 0.82 0.44 28.29 64.01 4.93 , 0.22 23. 02 I 30. 45 4.98 2,304 1,269 6,820 1,035 800 560 327 1,632 902 1,218 4,665 663 1,326 791 31,175 1,734 im 384 1,463 1,656 22,769 810 1,287 1,185 2,068 2,748 1,286 1,003 423 13,730 5,630 6,180 439 1,518 362 2,030 693 2,032 1,707 1,070 1,788 1,791 2,529 817 272 2,661 2,784 864 763 1,032 1,803 1,343,043 3,266 9,332 614 1,084 337,234 13,006 671 14,611 675 1,037 1,863 13,77; all 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. The debt of 'cities, towns, villages, and Ijoroughs" having a population of 8,000 or over in 1900 includes school district debt. '' Including special debt obligations to public trust funds, and all long-tei-m loans except special assessment loans. ' Including ail short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certincates, temporary loans, etc. ■> Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June I, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. '•> Population not returned separately. PUBLIC INDEBTEDNESS. 523 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MNOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CT\TL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. PENNSYLVANIA— Continued. CITY, TOWN, VILLAGE, OB BOKOUGH. PottsviUe borough Punxsutawney borougli. Quakertown borough QuarryviUe borough Ramey borough Rankin borough Reading city Red Lion borough Renovo borough Reynoldsville borough. Rldgway borough Ridley Park borough Riverside borough Roaring Spring borough. Rochester borough Rockledge borough, . Rome borough Roscoe borough Royalton borough. . . Royersford borough. Rutledge borough St. Clair borough St. Marys borough St. Petersburg borough . Salisbury borough SaltiUo borough S'altsburg borough Sandy Lake borough. Saxton borough Sayre borough Scalp Level borough ScheUsburg borough Schuylkill Haven borough .. Scottdale borough Scranton city SeLlnsgrove borough . . . Sellersvllle borough . Seven Vahey borough . Sewickley borough Shade Gap borough . . . Shamokin borough . . . Sharon borough Sharon HiU borough. Sharpsburg borough. Sharpsville borough . INDEBTEDNESS, 1902. Shenandoah borough. . Sheraden borough Shickshinny borough- . Shinglehouse borough . . Shippensburg borough. Shiremanstown borough. . Slatington borough Slipperyrock borough Smethport borough. ' Somerset borough Souderton borough South Betlilehem borough (Armstrong county) South Bethlehem borough (Northampton county) . . . South Canonsburg borough. South Fork borough South Greensburg borough. South Renovo borough South WilUamsport bor- ough Southeast Greensburg bor- ough Spangler borough Total. $224, 59, 18, 1, 473, 5, 43, 41, 62; 13, 143 20, 2, 21, 834 812 500 400 85 1,568 328 500 575 536 000 000 340 000 586 000 198 400 200 600 13, 580 44,115 21, 481 429 1.841 47 7,000 3,164 500 5,627 125 200 17,800 98, 671 1,787,828 500 23,700 500 126,998 550 303, 261 253,005 20,000 173,171 37, 184 261, 443 49,000 4,997 1,600 29,600 1,400 50,000 714 22,904 60,558 27,400 307, 447 3,157 6,000 1,200 3,470 8,293 6,300 3,878 Funded.2 Unfunded or floating. Revenue 3 and special assessment loans, and judgments. $224,500 54,000 18,500 0,400 1135 69,500 I. 1,422,500 I 5,500 1. 43,500 ;. 8,536 . 41,000 ;. 50,000 I 200 '. 13,000 . 119,100 20.000 Out- standing warrants. S199 5,812 68 1,328 172,500 28, 500 203, 300 49,000 4,500 1,600 27; 600 1,400 60,000 22,900 53, 300 23,200 500 298, 500 ' 6,066 1,200 3,300 7,400 3,700 3,300 2,000 1 5,500 ! 461 32,838 I 20,667 20,000 i I 671 8,428 ' 256 57,700 443 1,100 497 2,000 1 169 7,000 4,200 4 258 Sinking fund assets, 1902. S7,618 5,297 72, 504 677 6,831 11,. 551 225 351 845 8,600 3, 157 . 347 935 784 150 1 20 893 204 488 2,600 77 578 INDEBTEDNESS LESS SINKING FUND ASSETS, 1902 S217,216 54,515 18, 500 6,400 85 69, 568 1,400,824 5,500 42,898 8,536 34, 169 40, 449 115 13,000 143, 586 18,794 198 2,400 200 21,600 13,580 44,116 21, 481 429 1,841 47 7,000 3,164 500 5.627 125 200 17,800 98,671 1,337,629 500 23,700 600 126,998 550 289,971 241,806 19, 198 173,171 34, 320 260,343 49, 000 4,997 1,600 29, 431 1.400 60,000 714 22, 653 59, 713 27, 400 500 Total. 1890 $46, 600 9,953 6,200 829,686 350 46,530 4,077 21,176 860 200 176 11,341 500 10,527 3,022 1,000 294 1,500 3,900 361,736 S30, 442 999,000 64, 313 3,100 10,500 4,071 2,600 1,000 325,202 7,250 2,900 5.246 83,000 73,700 62,000 51,611 37,680 66,964 68,000 2,200 36,064 72,800 1,200 2,600 29,966 8,468 38,660 6,878 306,512 3,157 84,500 69, 500 6,216 1,200 3,266 7,806 3.421 J ■■ ■ 6,223 3,. 878 $13. 'iS 12.46 6,14 11.33 0.10 18.43 16.87 4.11 10.51 2.49 9.72 32.78 0.28 9.67 30.63 36.71 0.85 1.77 0.18 8.29 36.80 9.51 5.00 0.89 1.88 0.12 8.45 5.01 0.63 1.07 0.28 0.64 4.87 23.16 12.48 0.38 19.01 1.17 35.59 3.99 15.29 26.26 18.15 26.31 11.56 12.28 16.62 3.43 (=) 9.12 2.78 13.25 0.72 13.24 32.56 25.44 2.73 22.16 5.18 1J98 1.71 7.i(iS 10. 04 2.40 I 1890 1880 $3. 29 3.56 2.86 86.07 16, 028 4,375 3,014 565 866 3,775 14.14 0.67 11.20 1.46 11.13 <'■>) 0.61 0.19 3.11 23.08 "17." 34' 2.20 "'i'.ij' 83,021 1,337 4,082 3,435 3,515 1,234 418 1,344 4,688 ' 512 233 1,364 1,106 5.23 • 1.86 2.86 1.73 "'i'.hi' 2.71 2.39 2,607 369 4,638 4,295 482 980 377 0.92 0.41 828 632 937 5,243 450 312 0.49 1.46 4.81 5.51 3.66 '"'6.'78" 7.09 3.67 3,654 4,261 107, 180 1,326 1,247 428 29.90 35.90 3,568 138 4.30 6.92 4.60 10.02 18,962 9,208 1,058 11.84 0.63 6,842 2,970 2.26 7.17 21,197 2,948 0.83 2.36 1,456 (5) 13.70 3.83 3,228 504 14.19 4.21 3,773 993 2.43 0.47 0.44 1,704 0.70 1,834 1,077 183 8.20 14.11 13,829 610 r 2,635 700 i 26.34 426 3,328 I 620 1,616 The debt of 1 Including, in addition to towns wliich are merely villages under another name, New England towns having a population of 8,000 or over in 1900, all " cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc, * Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of Jun6 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ^ Population not returned separately. 524 WEALTH, DEBT, AND TAXATION. Table 86 .—INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902. TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. PENNSYLVANIA— Continued. CITY, TOWN, VILLAGE, OR BOROUGH. Speers borough Spring City borough Spring Garden borough State College borough Steelton borough .■ Stewartstown borough. Stillwater borough Strasburg borough Stroudsburg borough. Summerville borough. Summit Hill borough. Sunbury borough Sunville borough Susquehanna borough. Swarthmore borough. Tamaqua borough Tarentum borough Taylor borough Telford borough Thompsontown borough . Three Springs borough. Throop borough Tidioute borough Tioga borough Tionesta borough Titusville city Topton borough Towanda borough . . . Tower City borough. Trappe borough Tremont borough Troy borough Tullytown borough Tunkhannock borough . Turtle Creek borough... Tyrone borough Union City borough Uniontow'n borough (Fay- ette count jM Valionia borough Vandergrift Heights bor- ough Vandhng borough . . . Venango borough Verona borough Wallaccton borough. Warren borough Warrior Run borough Washington borougti (Washington county) . . . Waterford borough Wattsburg borough Waynesboro borough Waynesburg borough Weatherly borough Wellsboro borough Wellsville borough West Bethlehem borough . . West Brownsville borough. . West Chester borough West Conshohocken bor- ough West Easton borough West Elizabeth borough . . . 72,658 109,086 20,696 500 600 15 4,728 1,638 1,700 3,179 136, 460 10, 100 26,975 16, 525 9,500 8, 555 9,200 900 6.068 121,000 66, 400 29,210 162.971 300 4,650 28 200 20,000 28 218,033 1,500 491,166 1,000 180 65, 417 75, 858 18, 300 34,665 300 25, 406 332 162, 400 18, 900 6,300 4.500 53 335 46,387 72,600 108, 600 20,000 2,052 3,067 6,238 \ 58 586 597 15 2,228 038 . . 99 500 100 i 500 2,066 1,000 1,700 800 136, 100 10, 100 20,000 15,000 1 9,500 1 8,125 9,200 52 2,327 360 28,945 500 6,975 525 1,000 589 i,'924' 430 900 968 4,666 121,000 66, 400 24, 439 68,000 300 1 3, 800 500 66 '< 8,350 4,771 74,471 20,500 29,474 850 28 200 20,000 7,728 [ 28 33 2ii,566 6,500 1,500 9,273 1,000 23,547 466, 900 14,993 180 62, 231 74,000 18, 300 34, 600 300 24,500 1 3,000 186 1,858 2,047 65 316 750 100 156 232 2,285 162,400 18,600 5,500 3,500 6,408 945 480 300 800 1,000 S500 19,760 24,089 6,000 346,235 600 171 18,900 22,194 100 10,306 165,074 300 388 44, 335' 69,591 102,848 20,096 500 600 15 4,728 1,638 1,700 3,179 107,515 9 600 26, 975 16, 625 8,911 8,555 7,276 900 6,003 121,000 .58,050 29,210 133,497 300 4,650 28 200 12,272 28 194, 480 1,500 491,166 1,000 180 65,417 73,811 18, 300 34,349 300 23,121 332 150,992 , 17,955 ! 5,820 :- 4,500 i 1,000 4,975 300 40,386 44,300 6,300 475 :,200 27,400 9,908 19,900 8,1.39 298 31,000 4,000 20.531 14,800 I 18,000 1 500 103,188 2,000 19,050 53,200 128, 300 328,267 5,993 1,938 11,295 2,200 7,730 1,400 SI. 36 7.70 23.73 7.05 27.36 1.05 0.97 20.63 6.43 0.26 3.45 15.21 3.26 0.10 49.10 9.58 18.80 4.91 2.76 2.20 0.08 2.15 1.32 3.24 3.90 12.99 17.71 5.78 7.63 27.50 4.39 5.02 1.70 4. CO 37.09 28,000 , 9.93 4,200 ' 9.41 $.:)..% 81.13 1-19 i 1 1.09 1 2.06 \ 0.89 1.99 10.24 6. si ' 13.05 1 1 7.32 1.36 6.61 0.08 i 1.36 0.85 , 3.25 15.89 1.64 36.29 1.44 0.51 5.47 1.68 4.33 1.25 6,415 18. 18 3. 13 ' 0.56 6,600 14, 450 ,100 2.43 0.04 0.86 6.45 0.10 22.14 1.55 64.04 1.30 600 2,000 87, 277 2,000 12.12 29.01 7.41 11.63 1.01 6.67 0.45 15.98 9.17 5.82 6.02 5.82 ; 10.46 4.38 1.93 ■ 1 6.61 1.19 7.16 4.13 ""s.u 6.23 11.21 3.83 9.77 5.00 6.08 0.26 0.50 ■"6.' 96' 4.71 0.68 12.85 3.09 "ii'sg' 1.37 3.48 369 2,565 1,015 851 12,664 573 177 916 3,450 380 2,986 10,196 92 3,813 903 7,267 5,472 4,215 181 273 196 2,204 1,237 624 815 8,278 542 4,663 2,167 324 1,947 1,455 628 1,305 3,262 6,847 3,104 7,344 533 1,910 765 233 1,904 289 8,785 965 7,670 767 351 5,396 2,544 2,471 2,954 296 3,465 742 9,824 1,958 1,000 747 , New England towns having a population ol 8,000 or over in 1900. The debt of 1 Including, in addition to towns which are merely villages under another name, N'- _ „ . . i, - all "cities, towns, villages, and horoughs" having a population ol 8,000 or over in 1900 includes school district debt. 2 Including special debt oliligations to pulilic trust funds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. •1 Except where otherwise indicated by footnotes, the population of " cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. PUBLIC INDEBTEDNESS. 525 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TUWNS, VILLAGES, AND BOROUGHS i— Continued. I'ENNSYLVANI.V— Continued. INDEBTEDNESS, 1902. Sinliing fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. CITY TOWN VILLAGE, OK, Total. Funded. 2 Unfunded or floating, i Total. I^er capita. Popula- BOROUGH. Revenue ■• and special assessment loans, and judgments. Out- standing warrants. 1902 1890 1880 1902 ' 1890 1 1880 tion.-i West Grove borough West Hazelton borough . S6,000 25, 700 16,000 43,013 37,950 3,400 17,500 500 614,273 631,986 16, 800 836,777 4.2R4 $6,000 26,700 16,000 39,313 31,600 $6 000 ,«(!. 46 929 25,700 16,000 39,860 36,069 3,400 17,500 600 699,209 607, 785 16,800 718,086 4,284 84,940 11,131 4,700 1,500 9,500 6,100 6,300 900 546,873 6,800 1,700 3,000 4,000 S400 12 8,494 15,300 10.21 17.20 16.10 6.00 6.37 14.83 0.33 10.99 45. 60 17.97 24.69 1.46 20.33 3.25 4.14 SO. 43 1 0.01 t 2,616 ; 930 West Newton borough ■M,700 0,460 3,400 S3, 153 2,881 SI, 314 9,600 3.72 3.92 $0.89 ! 3.77 i 2,467 5,846 West Telford borough 534 17,500 600 607,300 571,000 16,300 809,000 4,000 86,000 8,000 4,700 3,910 4,600 176,600 3.47 2.75 4.68 "'■i'.sh' 4.07 1 1,180 White Haven borough 5,424 95,097 1,517 Wilkesbarre city -. S6, 973 15, 064 24,201 64,521 Wiikinsburg borough Williamsburg borough CO 986 13,330 500 27,777 935 118,691 701,368 900 051,272 25.85 0.39 34.40 29, 083 284 2,934 60 4,179 11,131 4,700 1,500 9,600 6,100 6,300 900 555, 203 6,800 1,700 3,000 4,000 352 2,779 3,426 700 2.850 0.01 2.60 1,136 Worthington borough WrightsvUle borough 1 500 3.77 4. 19 398 8,000 6,100 6,300 900 555,203 6,800 1,700 3,000 4,000 1,500 10,000 2,389 .'i.23 2,266 3. 20 ' 1. 33 1,909 ■ I 8.82 714 ! 1.71 15.39 8.25 1.61 3.59 4.15 525 8,330 116,618 33,000 5.61 2.37 35,528 York Haven borough 824 2,000 2.18 1,125 Youngsville torough 836 963 i 1,123,378 « 216, 467 Total Central Falls city Cranston town . . ; Cumberland town East Providence town Lincoln town Newport city Pawtucket city Providence city Warwiclc town Woonsocliet city PORTO EICO. [No debt reported for minor civil divisions of tlie class here considered.] RHODE ISLAKD. $28,804,467 417,920 765,000 242, 300 477, 200 219,420 1,027,000 4,986,393 17,843,224 475, 000 2,351,000 $25,765,890 | $2,904,085 352,920 685,000 69,000 326,000 168,470 927,000 4,100,000 16,977,500 400,000 1,861,000 65,000 180,000 173, 300 152,200 50,950 100,000 751,911 865, 724 75, 000 490,000 $134, 482 $6, 263, 7 823, 540, ( I 811,776,639 iS10,7 ' I 417,920 91,877 ]l 073,123 j: 7,000 I 235,300 !' 11,1.33 466,067 I 24,274 II 195,146 I 187,635 II 839,366 134,482 789,6.36 4,196,757 3.886,181 1 13,957.043 II 13,351 I, 461,649 'i 252,702 2,098,298 1 50,378 101,900 156,000 111,000 208,624 2,378,371 8,018,992 77,000 676, 374 18.295 6, 000 50,000 116,408 935,000 9,373,066 57, 500 230,000 $22. 37 44.78 $6.22 .33. 08 25. 84 12.60 0.93 36. 46 18.40 21.56 5.45 3.63 35. 75 10.72 7.42 102. 63 86.07 49.13 75.52 60. 68 89.39 20.34 4.34 4.73 70.41 32.42 14.33 18, 678 15,033 9,105 12, 782 9,051 23, 479 40,896 184,811 22, 698 29,800 SOUTH CAROLINA. Total $6, 749, 757 $6,616,297 $133,194 $1,266 $57, 124 51,100 79,900 94,000 12, 500 8,500 51,100 70, 000 94,000 12, 500 8,500 19, 452 6,800 Aiken town 9,900 1 Barnwell town ::;;;: i , $6,692,633 31,648 74, 100 94, 000 12, 500 8,500 $5,279,305 1,200 38,000 500 8,500 $5,133,008 $8.40 21.70 17.10 8. 15 6.40 .50. 51 12. m 0.72 9.07 3,766 3,414 5,498 1,533 1,329 ' Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and ail long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ^Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. * Indebtedness less sinking fund assets tor minor civil divisions reporting debt in 1890 but not in 1902. = Indebtedness les.s sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in 1880 but reporting no 4ebt in 1902. I 526 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS Aj!^D SINKING FUND ASSETS OF SPECIFIED illNOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.-CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. SOUTH CAROLINA— Continued. Total. INDEBTEDNESS, 1902. Sinking fund assets, 1902, 1 INDEBTEDNESS LESS SINKING FUND ASSETS CITY, TOWN, VILLAGE, OR Funded. 2 Unfunded or floating. 1902 Total. Per capita. Popula- tion.* BOROUGH. Revenue ^ and special assessment loans, and judgments. Out- standing warrants. 1890 1880 1902 1890 .1880 Beaufort town •SO, 100 20, 100 6,000 4,000 378 17, 500 3,801,149 8,000 99,000 10,000 1,134,557 77,953 8,000 11,900 3,000 100 7,375 100 300 116,750 400 60,540 75,000 204, 949 103, 000 40 46,647 300 18,760 115, 433 56,000 1,000 1,760 96,000 3,600 208,699 4,500 48,000 87,760 11,727 7,000 18,600 .$9, 100 19, 100 20, 100 6,000 4,000 378 17,500 3,798,141 8,000 99,000 10,000 1,134,657 77,963 7.750 11,900 3,000 100 7,376 100 300 97,311 400 58 515 88,000 $2,650 82.21 10.42 8.39 3.11 1.11 7.17 67.85 6.95 24.29 5.35 60.97 25.74 7.64 79.87 3.32 0.14 4.15 0.24 0.98 20.94 0.29 14.86 18.12 16.38 21.35 0.16 11,68 0.23 10.24 24.69 11.78 2.23 2.96 17.60 6.08 16.61 1.86 8.46 16.71 8,97 3.97 9.19 82.23 81.04 4,110 1,929 BennettsviUe town $20, 100 5,000 4,000 Bishopville town 1,000 Blacksburg town 1 4,000 3.21 1,285 342 2,441 55,977 1 151 Branson town 378 Camden town 17,500 3,801,149 8,000 99,000 10,000 1,125,548 70,000 8,000 11,900 3,000 16,000 3,972,113 5,900 4, 129, 102 4.26 72.28 3.31 82.61 Charleston city .?3,008 Cheraw town Chester town 5,000 2.63 4,075 1,869 22,260 3,028 1 015 Clinton town Columbia city 9,009 7,927 855, 412 2,000 854,850 55.72 0.84 85.18 Darlin^on town S2(i Dillon town 250 Duncans town 149 903 Easley town Eau Claire town 100 8,666" 714 1,775 Edgefield town 7,666 376 100 6.85 Elloree town Eutawville town 300 305 Florence city 102,500 400 55,000 76,000 193, 600 102,000 13,250 18,439 23,200 1,145 B.83 0.60 4,647 1,394 3,937 4,138 12,510 4,824 243 4,029 1,311 1,831 4,607 4,456 Fort Mill town Gaffney city 4,700 840 2 025 Georgetown city 75,000 204,949 103,.000 40 46,647 300 80,900 97, 100 66,' 566' 27.94 11.28 '■■9.'82' Greenville city 11,349 1,000 40 2,647 300 3,750 18,433 Greenwood town Harleyvllle town 7,' 566" Laurens town 44,000 3.34 ' McCoUtown Marion town 15,000 97,000. 66,000 1,000 1 18,760 113. 733 1 Newberry town 1,700 24,000 7.95 Orangeburg city 3 600 ' ,52 .^iOO Picltens town ..::::::::::::;:::::: 1,000 i6,'666" Prosperity town 1,750 1,760 96,000 3,600 208,699 4,600 48,000 84,810 11,727 7,000 18,500 592 5,486 Rook Hill city 96, 000 3,600 182, 000 1,000 44,000 87,000 10,000 7,000 17,000 6.83 1 St. Georgetown :.:..::::: 26, 699 3,500 4,000 760 1,727 53,000 41,500 9.66 12,76 12, 565 2,420 5 673 Summerville town Sumter city 8,000 13,480 2.07 6.70 2.950 5,400 1,307 1,765 2 012 Walhalla town 9,300 7,200 11.34 4.14 '2!43' Yorkville town i,566 3,235 « 15, 646 = 40,380 1 SOUTH DAKOTA. Total I $2, 686, 626 82,004,456 Aberdeen city. . . Alexandria city. Andover village. Arlington town. Armour town... Artesian village Ashton city Aurora village Belle Fourche village . Beresford village Big Stone city Blunt village Bowdle village Bradley town B ridgewater town . 90,385 8,287 12, 904 1,500 11,087 4,000 1,000 500 6,061 9,907 4,500 2,000 3,943 69 2,000 76,000 3,500 7,000 1,.500 4, ,500 3,000 1,000 4. ,500 2,000 2,000 $44,249 ; $637,921 15,385 4,787 5,904 i,587 500 5,061 5,607 $62, 695 300 1,339 82,633,931 76, 172 8,287 12,904 1,200 9,748 4,000 1,000 500 5,061 9,907 3,976 2,000 3.943 69 2,000 81,134,355 3,700 2,209 824,040 1,660 6,022 600 818. 64 12.19 67.35 3.82 10.69 11.80 3.65 (') 11,22 9.47 6.74 8.13 6.34 (') 2.89 $9.52 18.11 10.66 1.70 4,087 680 225 314 912 339 274 (') 451 1,046 590 246 622 (') 691 1 Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in I960 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated Ijy footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. s Indeljtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. » Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in 1880 but repoiting no. debt in 1902. ^ Population not returned separately. PUBLIC INDEBTEDNESS. 527 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. SOUTH DAKOTA— Continued. INDEBTEDNESS, 1902. )r floating. Sinking fund assets, 1902. INDEBTEDNESS Total. LESS SINKING FUND ASSETS ! Total. Funded. - $1,000 Uniunded c I 1902 ^er capita. BOKOUGH. Revenue ^ and special assessment loans, and judgments. Out- standing warrants. j 1902 1890 1880 1890 1880 tion.i SI, 000 11,820 79, 100 3,182 17,500 7,000 46,600 10, 000 13,500 1,000 16,694 20,900 116,886 300 4,000 200 1,000 14,119 174 4,000 5,501 12, 600 23, 500 10,316 4,500 3,000 6,000 11,800 3,179 6,000 11,500 1,500 6,000 50 11,900 8,425 91,936 5,760 436 303, 124 6,154 2,400 7,700 5,500 2,668 61,352 382 34,000 4,000 23,000 15,000 59,500 100 800 . 12,000 2,500 4,500 266,715 7,000 139,247 $750 S2.50 11,820 70, 100 2,812 17,500 4,000 46, 323 10,000 13,500 1,000 16,694 20, 434 116,886 300 3,800 201 1,000 14, 119 124 1,520 5,501 12, 193 23, 500 10,316 4,500 1,200 6,600 11,306 3,179 6,000 11,600 1,500 6,000 50 11, 448 8,425 91,936 5,650 435 300,887 4,878 2,400 7,700 5,474 2,668 61,352 382 34,000 4,000 20,979 16,000 68,560 100 800 12,000 2,000 4,600 264,374 7,000 139,247 is,' 766' 17,176 SO. 89 22.77 33.72 6.94 282 519 Britten village 8,000 68,500 2,000 S3, 820 10,600 1 182 S16 93 11.31 1 ' 2.346 Bryant village 370 405 Canton city 16,000 1,500 9.01 4.59 53.00 14.62 94.41 1,943 Centerville city 7,000 46, 500 7,000 13, 500 1,000 14, 694 20,900 102,500 3,000 177 4,356 21 084 6.02 22.46 12.67 35.94 871 Chamberlain city 874 3,000 7,500 14, 376 684 Columbia city 143 Conde village ' 5 13 195 Custer city 2,000 548 741 41, 180 27.87 27. 2-S 33.42 16.17 5.66 1.99 13.06 0.96 L58 (=) 22.62 18.89 26.12 22.73 4.78 10.67 22. 61 9.21 (=) 16.43 26.32 14. 18 0.26 30.45 62.41 69.70 14.12 0.98 107. 73 12.29 8.70 17.00 7.76 11.16 9.88 2.94 13.33 7.18 14.71 27.67 14.44 (») 3.60 13.44 3.36 0.69 1. 37 17.40 599 De Smet city 466 749 14,386 300 3,498 (') Doland village 4,000 200 4,390 20.32 235 200 1,000 1,119 62 36 1,700 1,600 4.26 503 Elk Point village 13. 000 1,081 112 4,000 3,750 8.500 21,500 60 2,480 131 961 1,751 4,000 2,000 10.316 C») Faulkton citv 307 7,412 5,000 16.04 1 8.79 639 Flandreau village 1,244 Fort Pierre city 395 4,500 3,000 6.000 7,400 198 Frederick village 1,800 400 494 4,000 14.23 251 625 Garretson city 4,400 3,179 1,000 500 Gary town 300 1.08 345 Geddes town : 6,000 11,500 1,600 6,000 P) Groton city 16,414 3,648 24.00 700 57 423 850 1,800 10, 870 9.28 24.99 191 HighTTiorp, city 11,000 8,000 24,000 5,000 900 425 452 376 Hitchcock town 135 Hot Springs city 13,942 53,994 760 435 142, 124 1,164 1,319 100 400 444 161,000 5,000 2,400 7,700 5,500 2,000 45,000 2,237 1,276 143, 431 7,660 500 9,933 1,500 47.21 14.01 2.73 16.75 4.45 2,793 397 Ipswich village. Iroquois town 276 Kimball city 463 26 706 668 16,362 382 239 1 6,210 130 Madison city 34,000 4,000 23, 000 13, 000 59,600 16,900 9.74 1 2,560 Mrtitio town ! 55b Milbank city 2,021 30, 850 25.66 i 1,426 Miller city . . . 2,000 644 Mitchell city 940 4,055 100 222 Mt. Vernon village. . 800 12,000 Parker city , 3,690 5.07 893 2,500 500 696 Pierpoint village 4,500 (5) Pierre city 225, 666 7,000 40.716 1,341 114. 65 15.05 103. 76 2,306 465 13,200 123, 347 21.86 57.96 1 BapidCity...'. 96,000 43,247 1,342 1 Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes ! The debt of ? school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ^Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. = Population not returned separately. 528 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES. TOWNS. VILLAGES, AND BOROUGHS i— Continued. SOUTH BAKOTA-Contlnued. Athens town Bolivar town Bristol town Brownsville city. . Chattanooga city. Clarksvillecity. . . Cleveland town . . . CoUierville town. Columbia town. . . Covington town. . Crossville town. Dayton city Dickson town. . . Dyer town Dyersburgcity. Fayetteville town. Gallatin town Greeneville town . . Harriman town . . . Henderson town. . Humbolf't town Huntingdon town. . Jackson city Jellico town Johnson City town. INDEBTEDNESS, 1902. Sinking fund assets, 1902. S281 IND EBTEDNESS Total. LESS SINKING FUND ASSETS. CITY, TOWN, VILLAGE, OR BOROUGH. Total. Unfunded o Funded = Revenue a f unded. 1 ^^^ special assessment loans, and judgments. r floating. Per capita. Popula- tion.* / Out- standing warrants. 1902 S25.719 133 8,850 9,100 499,896 36,200 42,374 82 2,871 29, 431 400 248 4,600 6,550 MOO 4,367 15,500 116,146 33, 168 1,000 1,776 856 1,886 2,700 14,791 106,000 1S90 1880 1902 1 1890 [ 1880 Redfieldcity Roswell village 526,000 133 8,850 9,500 499, 896 36,200 51,014 82 2,871 31,690 400 248 5,000 7,000 250 4,367 15,500 116, 166 36,000 1,000 1,776 856 1,885 2,700 14,791 106,000 S26,000 $25. 3« 2.66 11.94 9.44 46.16 39.01 36.34 0.25 1,015 SI. 33 1,000 "134,895" 16,200 6,257 82 371 17, 190 400 248 50 7,850 9, 50(y 1 741 400 $9,500 343, 793 $8.77 ! 33.78 964 356, 000 39. nOO 11,072 i 20,000 28,000 928 16. 7,W 8,640 24, 982 30.85 ■ 1 1,166 332 2,500 14,500 6.47 526 2,259 18, 500 26.76 1.69 27.69 j 1,100 237 J (.") 5,000 7,000 250 2,000 12,000 92,200 36,000 ),000 1,000 400 1,460 660 12. 57 4 76 366 7,000 1,001 7,800 13.75 3.26 5.01 1.167 388 2,367 3,500 23, 966 2.00 2,183 (') 20 2,832 6,000 1,000 34. 65 1. 87 22. 02 1. 62 3,352 1,506 i 5. .52 6.73 .5.04 5.36 181 "White Lake city 776 856 485 3,800 10.38 264 170 1,400 2,700 ' 6,000 1 106,000 352 1 22.13 22.83 25.70 122 8,791 10,889 15.85 30.92 648 113,480 ' 44, 068 4,125 '524,040 ;i ! i TEN>'ES.SEE. Total $11,432,655 372 11,104 195,815 41,588 946, 040 193,000 2,226 500 92, 486 46, 633 63 4,222 4,000 665 2,104 30, 500 72,244 12, 000 94,297 696 42,000 18,314 415, 781 6, 500 68, 702 $11,123,215 10, 000 195, 815 39,500 941,400 193, 600 500 49,000 45,000 4,500 500 1,411,173 12,200 2,000 30,000 69,000 12,000 90. 500 $235,739 i .573,601 372 1,104 2,226 10,000 I 33,486 1,633 .500 1,007 63 1,086 4,000 25 164 3,797 96 $219,902 1,105 4,084 3,696 42,000 16,500 I 362,000 6,000 67,500 4,. 500 53, 781 500 ,400,000 10,000 11,173 2,200 296 20, 639 1,202 117 800 12,194 290 $11,212,653 372 9,999 195,818 41,588 941, 956 190,006 2,226 500 92, 486 44, 776 63 4,222 4,000 668 2,164 $7,675,810 $6,886,924 22,000 80.20 ' 9.66 61,000 1 37.15 10,000 ' 15.72 861,800 I 116,264 31.02 89,935 ' 19.62 1 0.58 I I 0.60 71,000 ' I 16.28 1 16.07 18.36 2.97 19.31 11.35 $9.02 1,849 1,035 6,271 2,645 30, 364 9,733 3,868 829 6,052 2,787 2,004 1,363 1,204 3,647 2,708 2,409 1,817 3,442 2,866 1,332 15, 405 1,283 4,646 864 548 33, 775 366 .823 The debt of Jonesboro town Kingston town Knnxville city La Toilette town Lawrenceburg town 1 Including in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over In 1900, all ■' cities, toVvna, villages, and boroughs" having a population of 8,000 or over in 1900 Includes school district debt. 2 including special debt obligations to public trust lunds, and all long-term loans except special assessnient loans. , , , , , 3 Including all short-term loans in anticipation ol taxes, commonlv designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loons, etc ' Excent where otherwise Indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is estt mated as of June 1, 1902, while the population given for all other minor civil divisions Is that reported at the Federal census of 1900. s Population not returned separately. « Excess of sinking fund assets over debt. ,„i,< •„ ,ono >,„(■ „„(■ i„ lano 'Indebtedness less sinking fund assets for minor civil divisions reporting debt m 1890 but not m 1902 s Indebtedness less .sinking fund assets for minor civil divisions not reported separately m 1880, and also for those reported separately in 1880 but reporting ni debt in 1902. PUBLIC INDEBTEDNESS. 529 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IX 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continuod. TENXESSEE— Conti nued . CITY, TOWN, VILLAGE, OE BOROUGH. Lebanon town Lewisburg town. . . Lexington town. . . Lynchburg town. . McMinnville town . Martin city Memphis city Milan city Morristown town. . Mt. Pleasant town. Nashville city Newbern town Newport town Pans city Pulaski town Rockwood to\vn. . Rogersville town. Selmer town Shelby ville town . , Somerville town South Pittsburg town. Springfield town Trenton city TuUahoma town. . Union City town. . Winchester town. . Places not named . INDEBTEDNESS, 1902. Unfunded or floating. Total. Revenues and special assessment loans, and judgments. 513,160 5,000 1 33,500 822 27,500 3,570,700 25,801 8,514 64,000 38,869 31,530 2,500 5,000 8,477 22,5.54 2,500 5,500 10,862 35,000 67,774 50,000 S5,000 6,000 33, 500 27,500 25,500 I 25,000 3, ,561, 117 ". 3,438,500 17,800 'i 16,000 66,700 60,700 800 3,. 570, 700 25,000 8,000 60,000 30,000 26.000 2,, 500 5,000 3,500 21,000 5.500 9,500 35,000 67,. 500 50,000 $8. 160 500 121,002 Out- standing warrants. 4,000 8.869 S822 1.615 1,800 Sinking fund assets, 1902. 2.500 "i!362' INDEBTEDNESS LESS SINKING FUND ASSET.S. 6,976 3,448 2,129 67,774 50,000 Total. Per capita. 1890 $13, 160 .5.-),. 500 5,000 33,227 822 26,951 25 500 i,266 500 3,399,574 17,800 3,241,877 $4,5,54,355 66 700 12,500 800 3,563,724 22,353 2,727,871 1,000 1,006,200 6,385 64,000 38,344 15,000 3,000 31 530 2,500 4,370 8,477 22,554 6,750 2,500 5 500 10,819 35.000 86.73 3.52 24.95 1.97 13.61 14.74 30.94 10.58 22.44 0.40 43.56 15.60 3.92 31.71 13.51 10.88 '■ 1.80 . 7.43 !. 3.79 29.03 1.40 3.18 4.65 1S90 1880 S2.92 13.04 11,000 19.89 37. 37 '^'m.iai' "'imv'.m' ........ 2.40 0.30 Popula- tion.* .50. 27 "li.'is' 35.81 0.81 37.05 7.82 1.32 3.70 1,956 1,421 1,332 417 1,980 1,730 109,886 1,682 2.973 2,007 81,805 1,433 1,630 2,018 2,838 2,899 1,386 588 2,236 777 1,789 1,732 2,328 2,684 3,407 1,338 TEXAS. Total $21,780,1 Abilene city Alvarado city. . Alvin towm Amarillo town. Austin city. . . . Baird town Ballinger town. Bastrop town. . Beaumont city . Belton city ^ Bonhara town . . . Bowie town Brenham city Bridgeport town. Browns\dlle city . Brownwood city . Bryan city Burnet town Caldwell town . . . Calvert town Cameron cit}' . . Cisco town . " . . . Clarksviile city. Cleburne town . Coleman town . Columbus city Comanche town . . . . Commerce town Cooper town Corpus Christ! city. 53,000 11,000 7,000 13, 500 1, 897, 632 10,000 16,532 23,044 288,910 38,500 65, 763 27,000 56,117 4.000 19,711 67,084 31, 722 6,000 17,500 24,500 20, 349 6,000 9,600 77,000 20,500 26,000 32,000 12, 500 3, 000 106, 786 $20,329,638 .51,0.59,261 $391,940 I' $2,261,619 ;jsi9,519, 220 ' $8,928,852 i $3,538,698 53,000 11,000 7,000 13, .500 1.617,000 10, 000 16, 600 20,000 245,900 32,000 48, 800 27,000 50, 000 4,000 6. 500 60,000 26, 500 6,000 17,. 500 24, 500 20, 000 9,500 61,000 20, .500 25,000 32,000 12,500 3,000 90,000 I 5, 222 349 5,000 27, 644 2.364 2.59, 364 21,268 28.119 971 32 2,044 6,818 6. .500 6,953 \ 600 i 1,000 36, 192 7,122 13,966 294 ! 2,014 5,950 i67 , 5,3.57 64 2,719 I 8,.5.S7 1,169 9,484 6,079 I 4,938 26, 275 11,000 6, .356 11,136 ,869,513 9,029 15,932 16,922 274,944 38,206 53,739 27,000 .50,760 4,000 19, 647 29,000 3,000 : 125,000 106,744 18,244 41,000 49, 520 4,1.38 815,000 22. 465 10, 000 87.41 8.20 6.45 7.72 81.28 6.01 14.12 7.42 29. 17 10.33 10.66 10.38 8.61 4.44 3.12 li. .39fi 17.783 ■ 419 li 2,904 .59, 217 20, 081 3,007 ! 911 2,937 973 1 21,993 31,089 tl. 663 2,027 105.786 64, 365 1 16.23 23,l;» 6,4.53 ■ ■ 6.45 4,831 ' 1.687 ■ 4.82 8,016 i 5 22 18,421 10.250 5..55 15,411 i 14,2.50 4.61 5,000 3.30 10,000 1.40 61,000 7.90 20,081 i 14.74 26.000 400 35 12.06 1.5. 02 5.31 1.34 22.49 8. 58 89. 69 6.64 13.67 14.73 2.78 2.88 2.17 1.16 3,411 1,342 986 1,442 23,002 1,502 1,128 2,145 '9,427 3,700 6,042 2,600 6,968 900 6,305 3,965 3,689 1,003 1,535 3,322 3, 341 1,614 2,069 7,493 1,362 1.824 2,070 1,800 1, .518 4,703 he debt of ^ Including, in addition to towns which are merely villages under another name, New England towns having a population of 8,000 or over in 1900. all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ■1 Except where otherwise indicated by footnotes, the population of ''cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ^ Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 l)ut not in 1902. ^ Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reporied separately in 1880 but reporting no debt in 1902. ^Population is that reported at the Federal census of 1900. 8 Subsequently declared invalid by the Supreme Court of the United States. 932—07- -34 530 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TO\N NS, VILLAGES, AND BOROUGHS J— Continued. TEXAS— Continued. CITY, TOWN, VILLAGE, OR BOROUGH. Corsicana city . Crockett town . Cuero town Dallas city De Leon town. Decatur town.. Denison city . . . Denton city Dublin city. . . . Eastland town. El Paso city Ennis city Farmersville village. Floresvllle town Fort Worth city Gaines\'ille city. . . Galveston city Gatesville city Georgetown town . Gonzales city Graham citj' G ranb u ry town Greenville town Groesbeck city Halletts\nlle town . Hearne town Hempstead town. Henrietta town . . . Hico town Hillsboro city Honey Grove city. Houston city Hubbard city Huntsville town. . Itasca -village Jacksonville city. Jefierson city Kaufman city Kerrville town... La Grange city . . Ladonia town — Lampasas town. Laporte town — Laredo city Liberty town Lockhart town . . Longview town. Lott town Lubbock town . . Lufkin town McGregor town. Mc Kinney city.. Marlin town Marshall city . . . Meridian town.. Mexia town Midlothian village. . . Mineral Wells town. Navasota town New Braunfels city. Nocona town. . Oak Cli IT town. Orange city Palestine city.. Paris city Pittsburg town Piano town Port Arthur town. Quanah town Rockdale city INDEBTEDNESS, 1902. Total. I ,?1,33,634 7,500 37,970 2,030,843 ' 7,500 34,000 213,720 43,548 20,823 2.50 303,710 49,080 23,000 4,000 l,8.S,s,879 91 ;, :-l5(. 4,0.32,893 17,497 21,000 7,,"i9U 23 9,000 81,100 14,009 14,9.50 0,500 9,140 29,500 17, 250 03,000 30,000 3, 695, 643 12,500 17,. 3.38 12,500 Unfunded or floating. Funded. 2 7,500 .35,800 54,960 78, 338 4,500 25,000 760 .33,000 21, 48,5 24,100 7,600 41,500 47, 381 130,451 270, 192 12,000 18, 417 7,000 22,000 32,000 [ Revenue 3 and special assessment loans, and judgments. Out- standing warrants. S1.30, 850 7,500 .35,600 2,010,500 7,500 28, 000 212,000 43, 648 19,000 251,000 49,000 22,000 4,000 1 1,.S30,000 ! 1 82,784 S2, 470 26,343 . 6,000 1,726 1,600 250 Sinking fund assets, 1902. S149 8,680 254, 425 90, 266 6,568 2,073 62,716 23,027 7, 355 94,. 500 3, 943, 000 17,000 21,000 1,856 70, 461 .386 ■■■■i9,'432" 112 7,500 96 23 9,000 11,417 19,506 1,150,9.58 1,273 1,495 560 81,100 14,500 14,950 6,500 8,000 29,000 17,250 62,000 36, 000 3,510,740 12, 500 15, 000 12,600 6,934 6,222 2,478 986 1,146 6,982 j 500 445 1,000 12,747 1,458 95, 7i6 89, is? 2, .3.38 1,194 7,500 35,800 .54,000 75,000 4,500 26,000 ,33,000 19,000 24, 100 7,500 41,500 40,000 100,000 273, 500 12,000 16, ,500 7,000 22, 000 32,000 INDEBTEDNESS LESS SINKING FUND ASSETS. ,,,. 250 6,901 950 3," 338" 5,465 6,491 716 1 2,485 2,2i5 ' 1,441 7,381 , 18, .390 1,213 5,206 12, 0.55 1,479 3,440 61,265 2,917 ' 248 639 1 6, 333 Total. Per capita. Popula- 'tion.4 1890 1880 $133, 634 7, 361 31, 290 1,782,418 7,500 34,000 123, 470 37,980 18, 760 260 280, 689 41, 725 22,000 3,108 1.877,462 76,851 2,881,935 16, 224 19, .505 7,036 23 3,066 75,878 12,131 13,964 6,500 i ' 2, 164 29,055 17,260 50,263 34,542 3, 695, 643 12, .500 16,144 12.500 600 83,000 26,673 4,868 20,719 12,700 37,399 1,000 106,888 4,684 3,537 13, 639 2,000 16,000 22,029 7,500 29,899 49,495 71,847 3,784 25,000 750 3.3,000 19,270 22, 6.59 7,500 41,500 42, 175 127,011 214,927 12,000 18,169 7,000 21,301 26.607 I S79, 500 32,500 983,600 $304, 354 1902 34,200 131, 186 19,700 60,000 19,689 639, 332 70,209 1,621,004 4,300 32,000 14,000 7,366 1,023,249 S13. 47 2.81 9.14 40.93 9.29 21.77 10.31 9.07 7.91 0.42 16. 49 8.48 11.85 3.47 69.99 9.76 93.35 8.70 6.99 1.64 0.03 2.17 11.06 8.30 9.58 3.05 (=) 18.00 11.66 9.40 8,812 1 1.3.91 1,645,200 ! 1,501, .592 75.34 7,900 1 7.77 11,700 1 6.50 9.79 8,694 9,500 0,514 16,417 0.32 29.12 11.17 3.42 8.66 9.01 17.75 1.86 7.72 6.42 1.63 3.80 3.26 (=) 14.43 25, 000 1,200 13, 273 16,200 37,607 180,124 7,233 1890 1880 .S12. 65 9,919 2,612 13.31 25.84 ".?29."38" 2,422 43,562 807 19.59 11.97 7.70 1,562 11,977 4,187 2,370 596 5.80 9.07 17,020 4,919 1,856 896 27.71 10.65 65.74 3.13 13. 08 8. .53 1.11 "45." 99" 26,824 7,874 30,871 1,866 2,790 4,297 878 1,410 7.49 6,860 1,462 1,457 (») 2,129 5.66 1,614 1,480 5, 346 4.82 59.70 8.84 7.76 "96.' 93" 2,483 49,060 1,608 2,485 1,277 5, 500 1 5. 23 44,206 1 6.89 1,000 I I 16.01 66,660 I 16,200 9.15 8,000 ' 4.10 10.45 0.90 16.11 I 5.00 1 10.81 7.80 11.43 11.00 14.45 22.44 6.73 13. 93 7.78 12. 94 10.60 ! 97.66 ! 8.33 .5.84 5.35 8.07 7.11 17.76 0.49 9.25 (=) 14.93 '"2.' 88' 2.08 1 4.43 1 9.45 1 6.44 21.82 2.41 1,568 2,860 2,378 1,423 2,392 1,409 2,107 537 13, 851 865 ' 2,306 3,591 614 1,627 1,435 4.342 3,092 7,855 923 2,393 832 2,048 3,867 2,097 961 3,630 3,836 8.789 9,678 1,783 1,304 900 1,651 2,515 The debt of all 1 Including in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900. ■cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in antic'ipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ■I Except where otherwise indicated l)y footnotes, the population of " cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .lone 1, 1902, while tlie population given for all other minor civil divisions is that reported at the Federal census of 1900. ^ Population not returned separately. •Suhsrquently compromised, bonds to the amount of $1.50,000 being issued in settlement. PUBLIC INDEBTEDNESS. 531 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY JIIXOK CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOKOUGIIS i— Continued. TEXAS— Continued. CITY, TOWN, VILLAGE, OR BOEOUGH. Rockport town. . Rockwall city Rusk town St. Jo town San Antonio city . San Felipe town . . . San Marcos town . . Schulenburg town. Seggin town Sherman city Shiner town Smith ville town Stamford town Stephenville city Sulphur Springs town. Taylor town Temple city Terrell city Texarkana city . Timpson town. . Tyler town Uvalde town Van Alstyne town. Vernon town Victoria city Waco city Waxahachie town , Weatherford city. . West town Whitesboro town. . . Whitewricht town.. Wichita Falls town . Wills Point town. Wolfe City town. . Yoakum town Places not named. INDEBTEDNESS, 1902. Total. S32,323 10,000 2,000 .".,000 MJOl.755 10, 000 9,000 11,000 22, 344 323, 553 1,000 9, 500 759 12, 256 43, 114 32, 117 56,000 60,693 54, 757 9,000 187,709 10,000 14,989 14,000 46, 000 715,419 105, 837 24, 000 1,900 8,500 19, 000 32, 303 12, 350 8, 500 21,000 Unfunded or floating. Funded.2 Revenue J and special assessment loans, and judgments. S30,000 10,000 ' 2,000 5,000 2,220,000 9,000 11,000 22, 000 290, 440 ,500 9,000 38, 600 .32.000 66,000 56,588 43,000 9,000 169,000 10,000 14,625 14,000 46,000 681,000 96,500 ■■ 24,000 8,500 19, 000 31,000 12,000 8,500 21,000 Out- standing warrants. 10,000 34, 419 10, 3,37 SI, 523 344 7,210 759 2,756 4,514 4,108 11,757 1,590 1,303 350 Sinking fund assets, 1902. S980 500 121,941 2, 637 6,580 36, 681 2,711 632 4,018 12, 379 7,051 6, 478 1,129 987 6,925 110,807 18, 231 6,169 602 '926' 817 4,618 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 S31, 343 9, 500 2,000 5. 000 :, 479, 814 10, 000 6, 463 11,000 15, 764 286, 872 1,000 8,192 759 9,546 42, 482 43, 621 53, 642 48. 279 9,000 187,709 10, 000 13, 860 13,013 40,075 604, 612 87, 600 17,841 1,900 7,898 19,000 31, 377 11, 633 3,882 21,000 1890 853, 500 23, 000 1, .500 196, 000 29, 100 4,920 30,000 18,480 46, 180 116,700 35, 000 440,000 68,000 19, 684 10,000 7,760 Per capita. 8155, 266 27.67 20.78 3.73 2.23 6.35 10. 53 12.65 8.56 2.51 6.00 1890 1880 .18 S27. 18 7.63 2. 36 6. 06 43.93 ; 22.66 41.49 2.82 9.57 6.51 26.50 1.18 3.18 {=) 5.02 11.69 6.63 6.17 8.47 9.18 (») 22. 61 16, 89 6.29 7,14 6,53 Popula- tion. •* : 9. 85 0.87 26. 72 1 "2i i?" 1 .3.08 9. 58 ; 1.90 i 7.41 6.18 16.19 11.49 30. 46 13, 71 22.11 .5,84 1,153 1,245 846 825 56, 451 241 2,292 1,149 2,421 10, 825 845 2,577 C') 1,902 3,635 4,211 7,065 6,330 5,256 8,301 1,889 1,940 1,993 4,010 21, 934 4,215 4,786 851 1,243 1,804 2,480 1,347 1,549 3,499 UTAH. Total $4,492,259 Beaver city Brigham city Charleston town. Corinnc city Forest Dale city. Gunnison town . . LehiCity Logan city Manti city Nephi city Ogden city Payson city Pleasant Grove city. Provo City Richfield city Salt Lake City Smithfleldcity.... Springvijle city.. . Places not named . 52 38, 029 325 1,000 400 1,203 12,025 95, 167 6,017 16, 127 664, 870 3,235 7,667 100, 820 2,032 3, 541, 270 20 2,000 84,372,700 S55,814 6,000 91,700 6,000 16, 000 635, 000 5,000 100, 000 2,000 325 6,025 397 3,476,000 30,000 1,203 3,070 17 127 17,870 3.235 820 2,032 36,270 20 3,819 .!4, 483, 283 .52 33, 872 325 1,000 400 1,203 11,025 95, 167 6,017 16, 127 664, 870 3,235 7.667 97,001 2,0,32 3,541,270 20 2,000 8717,642 .891,999 37,000 6,000 12.000 150,000 40.06 1.23 3.12 15.68 1.03 80.03 11.85 1.39 3.10 (=) 1 45 4.05 17.46 2. ,50 7.30 S8. 11 3.08 .5.90 10.07 82.93 600, 000 1,000 67.000 ' 64.07 I 11.15 0. 01 ■ 0. 93 I : 0.58 '15,045 I 3.23 1,701 2,859 234 323 P) 829 2,719 5, 451 2,408 2,208 16, 597 2,636 2,460 6,185 1,969 65, 269 1,494 3,422 1 Including, in addition to towns which are merely villages under another name. New England towns having a population of 8,000 or over in 1900, The debt of all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. s Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax oertifloates, temporary loans, etc. ^Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ^ Population not returned separately. ' Indebtedness less sinking fund assets tor minor civil divisions reporting debt in 1890 but not in 1902. ' Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately In 1880 but reporting no debt in 1902. 532 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. VERMONT. 2 INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded.' Unfunded or floating. Total. Per capita. Popula- tion,5 BOEOTJGH. Revenue * and special assessment loans, and judgments. Out- standing warrants. t62,966 1902 1890 1880 1902 1890 1880 Total $3,159,393 82,807,033 S289,394 S167, 621 S2, 991, 872 $937,319 $1,001,408 412,601 412,600 12, 800 29,600 100,000 32,000 10,000 36,000 3,600 679,000 101 116 222 7.283 17,531 2,982 396,070 17, 535 34, 630 137,283 63, 933 9,500 36,000 7,200 663,436 2,100 4U,141 50,000 22,000 16,020 60,511 108, 569 179, 608 10, 462 20,000 33,388 68,211 18, 008 26,000 485,477 196, 924 36,036 10,000 216 66, 600 46,000 30,0fi0 34,804 2,000 51,159 49, 401 6,750 $42.44 26.90 7.98 17.09 9.54 44.19 57.00 1.30 33.60 6.80 35.18 20.24 16.49 35.59 34.74 86.22 28.66 6.68 35.59 9,308 Barton Landing village 20, 517 7,601 4,908 30,000 677 34,630 137,283 53, 933 10,000 35,000 7,200 739,000 2,100 40, 141 50, 000 4,337 Bennington town Bennington village Bennington Center village. .. 193, 159 287,292 $30.22 $45. 36 8,033 5,656 21,043 890 • 500 215 Bradford village 614 3,700 60,000 2,100 1,141 5,297 85, 564 311,806 383,427 21.37 33.74 19, iSO 309 Derby Line village L.'^ Essex Junction village 39,000 60,000 22,000 15, 000 60,000 90,000 134, 500 1,141 Fair Haven village 1 59,000 6,095 21.14 2.76 2,470 22,000 15,020 50,611 j:::::::::::. 1,334 20 422 Ludlow village Xyndonville village 611 25, 531 1,454 115,531 179, 508 10, 462 6,962 1,274 46,000 9,000 1,600 816 8 1,462 189, 346 2,300 146,127 46.62 1.33 45.40 6,266 Newport village 1,874 562 20,000 35, 833 68,211 18,008 25. am 18, 500 36,000 47,000 15,000 26,000 517,000 180,733 36,000 17 '1. 445 22.14 28.92 11.69 37.99 41.66 31.56 1,608 Proctor village 11,211 3,008 7,741 4.40 2,013 1,640 668 Readsboro village Rutland city .'i.37.00n 20,000 6,760 51,523 11,653 196, 924 36,036 10,000 216 66,600 46,000 30,000 34, 818 2,000 61,159 49, 401 li, 750 9,441 36 10,000 16 6,239 St. Johnsbury village Springfield village 6.36 4.90 0.43 57.02 i 5,666 2,040 600 200 16,600 50,000 46,000 30,000 26,000 1,168 Vergennes city 57,000 71,600 26.24 18.79 61.60 2.19 30.89 13.04 5.20 32.15 ! 40.12 1,753 1,597 Wells River village 9,100 2,000 718 14 665 .1 913 39,000 28, 000 12,159 6,258 1,656 15,143 6,750 3,783 1,284 Woodstock village '116,968 '106,967 1 VIEGINIA. Total S23, 744, 342 .823, 451, 919 8284, 644 87, 879 $1,989,638 ,$21,754,704 $14,835,546 $11,380,414 1 , , . . . 38,000 860, 500 10,000 7,600 140,000 200,000 25, 409 42, 486 200 600 204, 600 3,280 88,600 9,512 278, 000 4,000 2,000 10,468 10,282 ,50,000 38,000 840, 600 10,000 7,560 140,000 200,000 25,000 40,000 1 38,000 814,823 10,000 6,500 140,000 200,000 26, 409 39,986 200 600 204, 420 3,280 88, 500 12,782 857, 760 89,409 1,037,088 $29. 10 56.94 8.72 6.12 57.95 40.10 27.09 24.73 0.68 1.66 44. 64 4.58 37.06 8.67 43.11 7.38 2.18 15.88 14.22 15.57 $7.64 59.82 884. 03 75.93 1,306 20,000 45,677 14, 566 1,147 1,000 1,270 "Bedford Citv town 7,500 2. .59 2 416 4,988 938 367 42 2,486 I B ig Stone Gap town 2, 500 1,617 200 295 600 204, 600 3,000 86, 000 9,500 278,000 4,000 2,000 10,000 2,050 61,000 6,200 m 21.02 6.48 11.35 384 180 18,200 4,579 716 280 3,5C0 2,388 1,040 12 1 500 9,012 278,000 4,000 2,000 10, 468 138,260 17,250 24.73 6.45 i 542 6, 800 8.98 918 Christiansburg town ZiK 250 669 10,282 50,000 10,282 50,000 723 I 3,212 Clifton Forge town i 216 0.12 1 Including, in addition to towns wliich are merely villages under another name. New England towns having a population of 8,000 or over in 1900. The debt of all " cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 If any village, for which no debt was reported had a debt, it is included with that of the town in which the village is situated. If the population of the town in 1900 was less than 8,000, its debt is shown in Division B of this table. 3 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 1 1ncluding all short-term loans in anticipation of taxes, commonly designated as revenue bonds, i-evenue loans, tax warrants, tax certificates, temporary loans, etc. ''Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. s Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 190?. ' Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1880 but not in 1902. « Population not returned separately. PUBLIC INDEBTEDNESS. 533 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued . A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. VIUGlJiTIA— Continued. Total. INDEDTEDNE Funded.^ SS, 1902. Unfunded o 1 Sinlcing fund assets, 1002. IND EBTEDNESS Total. LESS SINKING FUND 1 ASSETS er capit a. 1880 r floating. Popula- tion. * BOKOUGU. Revenue » and special assessment loans, and judgments. Out- standing warrants. 1902 1890 1880 1902 S3. 92 1.09 23.73 26. 69 72.46 2. j5 32.88 7.67 3.06 49.21 33.35 19.90 10.94 17.45 33.97 9.23 10.77 24.66 33.13 70.94 1.71 50.33 4.40 41.95 1.46 26.93 90.14 6.22 0.15 42.24 4.30 2.15 56.71 28.45 16.67 75.89 29.84 31.21 15.38 2.45 16.21 68.49 0.58 20.45 6.78 1.89 16.59 12. 62 40.87 23.43 i") 24.21 25.97 1890 81,000 492 ' 70,000 41,400 1,232,084 1,000 81,260 6,000 3, 500 249, 420 36, 636 12, 000 17,000 65, 000 122,857 3,000 16,296 79,000 38, 000 1,479,116 1,400 610,684 9,000 100,000 1,000 688,000 5, 392, 130 2,800 70 1, 325, 000 9,000 6,000 1,000,779 80,022 63, 600 7,227,423 812,070 19, 100 54,000 3,000 30,000 592,300 400 78,250 7,435 600 27,000 12,000 15,000 126, 000 10,000 26,991 86,000 $1,000 $1,000 492 70,000 41,400 1,232,084 1,000 81,250 6,000 3,600 249, 420 33, 616 12,000 17,000 48, 244 119,602 3,000 16,296 79, 000 38,000 1,479,116 1,400 493,680 9,000 100, 000 1,000 588,000 4, 865, 436 2,800 70 921, 332 9,000 6,000 993, 178 80, 022 65, 738 6, 510, 330 673,206 19, 100 62, 467 3,000 30,000 499,232 400 78,250 7,436 600 27,000 10,800 16,000 120, 945 10, 000 25,885 78,000 265 Colonial Beacti town. . . ! S492 453 Covington town 70,000 41,000 1,180,500 1,000 76,250 6,0(10 3,600 249, 420 36, 500 12,000 17,000 55,000 122,500 3,000 16, 000 79,000 38,000 1, 478, 784 , 1, 400 602, 300 9,000 100,000 1,000 565, 000 6,266,650 2,800 2 960 400 584 $9, 600 809, 315 8671 643,000 $5. 86 78.64 80.42 72.15 Danville city $61,000 17 004 Dayton town 425 5,000 66,000 11,200 27.04 5.44 662 30.63 ' "23.'79' ' 1, 143 138,698 119,208 5,068 1,005 Front Royal town 136 $3, 120 Gordonsvilie town 12, 000 12.47 603 Graiiam town 1 554 6, 756 3,265 9,400 72, 500 3.74 25. 97 "l7."24' 2,764 Harrisonburg town 357 48,800 3,521 325 Leesburg town 296 20, 500 81,460 5,000 1,301,264 570 166,976 11,748 841 9,000 32,203 12.42 26.63 3.61 66.02 1.08 16.87 7.12 W 5.21 11.62 "'49.' 80" ' '49.' 69" 1 513. 3, 203 1 147 Luray town Lynchburg city J . 332 794, 837 20,850 817 Manassas town Mancttester city 8,384 17,004 281,260 9,809 2,045 2,384 Martinsville town 684 Newport News city 23, 000 125, 580 22, 673 53, 974 536 626, 696 2,475,895 2,187,371 71.00 99.58 Pearisburg town 70 464 1,325,000 9,000 6,000 968, 700 80,000 63, .500 7,227,383 812,000 19, 100 64,000 3,000 30, 000 578, 900 403, 668 1,065,200 1, 136, 100 46.97 52.46 21,810' 2,094 2 789 Pocabiontas town 32,000 79 7,601 612, 680 283,014 46.18 24.86 2,813 3,344 85,782 22, 663 Radford city 7,762 717,093 138,865 10, 000 6,054,558 231,000 350 12,000 4.85 74.39 14.30 0.66 3.66 69.17 ""5." 32" 40 4,399,021 70 Salem town 1,633 9,358 3,412 1,225 Soutti Boston town 11,200 333,400 6.26 47.80 "43.78" 1,851 7,289 690 Staunton citj^ 13, 400 93,068 291,730 400 Suflolktown 78,260 5,000 600 27,000 12, 000 16, 000 126,000 10,000 25, 000 85,000 41,200 2,000 12.28 1.02 Tazewell town 1,419 1,016 1 096 VieTin,q. town 317 Warrenton town 4,800 4,300 3.57 2.94 1 627 1,200 856 West Clifton Forge town 367 Winchester city 5,055 68,000 46,000 13.09 9.28 5 161 P) 500 491 106 7,000 2,900 11,394 '.5,110 "23.76" 2.90 6.04 60,900 « 69, 044 3,003 AVASIIINGTON. Total $18,702,003 815,305,181 $1,742,426 X^ . 6.64. .396 $86, 460 $18,616,563 $1,046,610 834, 927 1 ' ' ' ' Aberdeen town 116,216 60,000 96, 101 4,329 1,588 105,000 10,216 60, 000 19,601 4, .329 1,588 115,216 60,000 96, 101 4,329 1,688 $30. 75 Auacortes city Ballard city 40. 66 1 76, 600 21.04 1 2.72 Bremerton town (=) 1 1 3,747 1,476 4,568 1,592 The debt of 1 Including, in addition to towns which- are merely villages under another name, New England towns having a population of 8,000 or over in 1900, all "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ^Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ^ Population not returned separately. ^ Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. ^ Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in 1880 but reporting no debt in 1902. 534 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continued. WASHINGTON— Continued. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUNr ASSETS. Total. Funded.2 Unfunded or floating. Total. Per capita. Popula- tion.' BOROUGH. Revenue ■' and special assessment loans, and judgments. Out- standing warrants. 1902 1890 1880 1902 1890 1880 519,000 2,600 39, 900 69, 898 17,800 1,512 103, 928 10,000 6,500 7 Si/ 14, 450 76,000 1,576 147, 972 9,000 342,482 316,023 13,000 14,430 .3, 939 1,549 93 24, 948 2,444 1,000 16, 500 43,642 18,031 611,978 97,876 295, 571 6,000 54,000 231,317 10,616 268, 324 31,500 30, 390 9,688 700 7,284,473 8,000 10, 400 97,000 78,802 2,731,418 36,000 4,500 8,000 9 4, 540, 978 20,000 6,000 65, 000 21, 100 531,191 4, 70B 7,500 519,000 5800 518,200 2,600 39, 900 67,388 17,800 1,512 103, 928 9,000 5,500 7,617 14,450 75,000 1,676 147,972 9,000 342,482 315,023 13,000 13,383 13,939 1,549 93 22,964 2,444 1,000 16,500 42,511 18,031 611,978 97,876 295, 671 6,000 54,000 231,317 10,515 268, 324 27,062 30,390 9,688 700 7,284,473 8,000 10, 400 94,000 78,802 2,731,418 36,000 4,600 8,000 9 4, 486, 505 20,000 6,000 49, 953 21, 100 631,191 4, 706 ■ 7,500 S17. 96 3.47 24.'94 37.97 22. 79 (=) 49.00 35.86 16.32 12.82 14.46 33.84 6.30 86.19 10.07 43.70 74.51 18.65 18.13 5.34 2.65 0.17 30.40 6.70 1.37 31.98 35.60 16.10 89.65 31.03 76.61 8.24 6^ 13 99 66 53.38 75.0; 20. 6t 14.82 12.73 1.85 82.66 9.60 40.94 44.74 110.83 07. 89 50.36 4.43 25.08 0.02 112.32 27.89 14.86 15.98 20.87 47.78 9.76 16.63 ■ 1,014 52,600 26, 900 26, 898 9,800 12 12,216 750 13,000 43,000 8,000 51,000 2,360 8,000 50.49 1.80 12.36 1,600 2,510 1,775 781 51,500 14,712 P) 77,000 10,000 6,500 7,761 4.70 2,121 1,000 251 337 7,617 594 14,450 75,000 1,000 2,216 1,575 30,972 297 117,000 9,000 171,900 225, 000 8,500 12, 600 18,000 6.50 1,737 894 170,582 90,023 4,600 1,930 13,939 1,649 93 1,448 2,444 7,838 4,228 697 1,047 13,000 18.52 738 2,608 584 554 23, 500 1,994 755 1,000 1.79 365 1,000 16,000 22,431 11,500 537,000 90,000 200,000 6,000 42,000 86,000 10,400 114, 100 31,500 728 500 21,211 6,631 74, 978 7,876 95,571 516 1,131 16,000 9.80 1,194 1,120 27,000 12,000 31,797 6.65 7.82 6.77 6,834 3,154 3,863 728 12,000 145, 317 116 144, 224 929 2,321 197 Port Town send city 40,000 8.78 3,443 1,308 4,.448 15,697 14, 693 9,688 700 132,439 2,050 761 379 6,057,000 8,000 10,400 60,000 60,000 2,217,000 35,000 4,600 8,000 1,095,034 334, 174 7.80 88,237 833 254 47,000 18, 802 68,821 3,000 4,000 2:61 2,101 711 446, 597 188,000 7,800 9.44 4.62 40,234 695 1,016 319 9 242, 798 7,000 531 4,133,000 13,000 6,000 65,000 20,000 429, OCO 105, 180 55, 473 256,716 7.10 39,934 717 404 16,047 14,000 3.95 3,126 1,100 102,191 1,011 51,089 600 10.85 2.06 11,117 4,700 482 7,500 451 613,233 ' 534, 927 « 1 Including, in addition to towns which are merely villages under another name. Now England towns having a population of 8,000 or over in 1900. The debt ot all " cities towns, villages, and boroughs" having a population of 8,000 or over in 1900 includes school district debt. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, tempordry loans, etc. •lExcept where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. i> Population not returned separately. "Indebtedness less sinking fund assets for mmor civil divisions reporting debt in 1890 but not in 1902. ' Indebtedness less sinking fund assets for minor civil divisions not reported separately in 1880, and also for those reported separately in 1880 but reporting no debt in 1902. PUBLIC INDEBTEDNESS. 535 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WI'I'II THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. A.— CITIES, TOWNS, VILLAGES, AND BOROUGHS i— Continiu'.l. WEST VIRGINIA. CITY, TO"W>f, VILLAGE, OR BOEOU.GH. Total. Alderson town . . Aracoma town.. Belington town . Benwood city . . . Bethany village - Blacksville town... Bluefleldcity Bramwell town Buclchannon town. Cameron town Cliarles Town Charleston city. .. Clarksburg town. Davis town Eastbank town. . Elizabeth town . . Elkins town Elm Grove town. Fairmont city Franklin town. .. Friendly town Grafton city Guyandot town Harpers Ferr5^ town . Hartford village Hinton city Huntington city. Junior town Kenova village. . . Keyset town Keystone town Kingwood town . . . Lewisburg town . . . Lumberport town . McMechen town Mannington town. . Martinsburg town . Mason village Matewan town Milton town Moorefield town Morgantown town MoimdsviUe city New Cumberland town . New Martinsville town. Parkersburg city Parsons town Philippi town Piedmont town Pleasant Valley town. Point Pleasant town.. Ravenswood town Richwood town Romney town Ronceverte town St. Marys village Salem town Shepherdstown town . Sistersville city. Sutton town. .. . Thomas town. . . Union town indebtx:dness, 1902. Total. 82,630,064 2,000 1,200 5,000 2,327 250 250 60,000 7,500 24,563 15, 158 14,808 438, 343 92, 409 209 34, 118 4,000 138,000 675 220 30,000 725 1,649 1,100 10,000 237,059 44 136 38,000 13,000 9,126 12,000 100 10,000 60,000 75,000 64 41 630 6,000 88,871 20, 586 20,000 29, 500 284, 578 3,000 8,500 50, .507 900 47, 403 7,000 2,500 1,200 18,000 14,000 4,800 9,500 30,033 4,000 4,000 150 Funded," Revenue ^ and special assessment loans, and judgments. .?2, 146, 022 60,000 4,500 19,000 14,000 13,000 360, 200 87, 700 9,600 29,000 4,.000 138,000 30,000 1,100 10,000 204,000 38,000 9,000 12,000 26,000 75,000 6,000 87, 302 15,420 20,000 29, 500 95,000 3,000 6,000 41,000 900 30,000 7,000 2,600 1,200 18,000 12,000 4,800 9,500 30,000 4,000 4,000 Unfunded or floating. S243,546 21,138 Out- standing warrants. $240, 496 145,000 1,200 5,000 2,327 250 250 3,000 5,563 1,158 1,808 57,005 4,709 209 1,118 Sinking fund assets, 1002. 33,059 44 136 13,000 126 41 530 1,571 5,164 44,578 2,500 507 17, 403 S209, 029 . 100 865 333 3,600 600 3,537 1,075 INO JUTEDNESS Total. LESS SINKJN G FUND ASSETS. i. 1880 Per capit Popula- tion.< 1902 82,421,035 I8ie Federal census of 1900. 6 On account of the questionable legality of the debt of irrigation districts, no data wore secured for 1902. « Population not returned separately. 'The debt of towns includes the debt— If any— of cities and boroughs situated therein, except where the debt of such cities and boroughs Is shown In Division A of this table PUBLIC INDEBTEDNESS. 541 Tabi^e 86.— LNfD-EBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AHD PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND ISSO, BY MINOI: CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. CONNECTICUT 2— Continued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. TOWN, TOWNSHIP, PRE- CINCT, ETC. Total. Funded.'! Unfunded or floating. Total. Per capita. Popula- tion.* Revenue ^ and special assessment loans, and judgments Out- standing war- rants. 1902 1890 1880 1902 1890 1880 Towns— Continued. New London Hartford Litchfield Hartford New London New London New Haven Middlesex New Haven Windham Hartford Litchfield Tolland Fairfield Windham Middlesex New London New London Litchfield New London New Haven 84,930 99,401 3,402 12,104 60,000 60.000 23,275 11,622 61,259 3,088 10,074 6,163 43,462 138, 700 160,032 3,300 22, 479 10,237 88,520 39,570 32,900 37,604 9,481 30,000 80,816 9,605 65,100 5,600 100,000 7,660 50,247 47,539 10,500 44,000 30,000 8,036 30,032 39,518 34,383 29, 573 31,739 200, 049 27,220 33,200 31,000 27,037 10,000 278, 196 60, 998 ■ 2,442 106, 165 36, 739 65,760 35,413 29,511 10,012 22, 100 81,421 1,927 39,785 19,889 3,937 21,025 10, 9.59 35. 859 S4, 930 95,000 34,930 83,266 3,402 12, 104 59, 100 60,000 23,275 11,622 61, 259 3,088 10, 074 6,163 43,462 138,700 160,032 3,300 22, 479 10, 237 88,620 39,670 32,900 37,604 9,481 30,000 80,816 9, 605 65, 100 5,600 100,000 7,660 48,746 47,639 10,500 44,000 24, 421 8,036 30,032 39,518 34,383 29,673 31,739 200,049 27,220 33,200 31,000 27,037 10,000 278, 196 60,998 2,442 106, 165 36,739 60, 363 34,060 29,511 10,012 22, 100 29, 667 1,927 39, 785 19,889 3,937 21,025 10, 959 36, 869 13,547 48, 1.36 2,784 5,272 15,600 78,6.35 4,662 31, 499 36,000 688 11,923 1,412 38,100 62,783 48,428 1,600 14, 492 15, m 97,880 33, 716 S9, 610 43, 564 663 $9.03 19.65 4.07 9. .32 16.93 10.06 8.36 5.77 13.24 4.91 17.02 5.08 42.78 24.89 23.41 5.07 14.78 8.28 27.54 52.76 21.67 20.68 12.88 35.50 21.36 9.21 23.01 10.47 33.69 13.12 14.24 9.90 10.09 13.43 15.13 9.87 16.66 18.26 27.73 25.06 22.18 28.60 28.59 6.89 14.16 9.66 5.46 72.15 18.17 4.35 14.46 25.76 22.99 33.20 27.15 21.39 6.33 18.09 4.09 11.24 10,03 5.98 10.04 6.88 17.80 $6.06 13.92 2.86 4.21 4.98 14.20 1.68 16.04 9.02 0.93 21.10 1.50 36.67 16.67 6.89 2.76 8.68 12.80 29.62 34.51 ' '4.'86' 1.16 58.01 15.76 '26.'39' 19.86 17.28 3.21 13.68 8.65 1.67 $14.01 12.17 0.60 '"i."29' 13.90 5.87 19.98 4.97 0.73 5.05 9.85 27.35 10.01 2.65 "i'.he 14.00 27.62 37.51 2.48 12.31 1.25 77.06 13.09 9.70 22.57 32.86 16.59 8.67 13.23 646 S4, 401 $16, 135 4,260 S3, 402 7,169 836 4,935 1,299 60,666 60,000 900 3,534 71,262 16,330 48, 325 16,950 600 3,246 10,012 as, 998 25,023 18,331 3,490 6,962 Ouilford 23, 275 2, 785 11,622 2,015 61,259 3,088 10,000 4,626 629 74 6,163 5,862 1,045 532 3,300 22, 479 10,237 20 264 692 1,213 28, 00(1 95,000 125,000 9,600 42, 656 34,500 1,016 6, 572 KilHnglv 6,835 651 Lebanon 4,726 19, 222 94, 171 38,446 4,160 26,626 867 71,608 43,819 11,218 60, 139 20,600 44, 360 1,521 1,236 Litchfield 80,000 30,000 8,500 9,316 32, 900 3.214 Lyme 760 1,518 37, 604 9,481 ^ 9,171 651 68, 126 60,011 1,827 Middlebury New Haven Middlesex New Haven Fairfield 736 Middlefleld 30,000 76, 500 6,456 30,000 5,600 100,000 845 Milford 6,000 650 25, 100 316 2,599 3,783 1,043 New London Litchfield Fairfield 61,869 11,600 46,662 2,160 43,223 33,500 1,500 2,396 Mo'rris 635 New Canaan 2,968 Fairfield 7,666 14,000 47,500 10, 500 44,000 684 New Hartford Litchfield Litchfield Hartford 36,000 247 39 1,501 28,617 61,681 3,424 4,804 Newington 1,041 '""36,' 666' 3,276 Norfolk Litchfield New Haven Litchfield New Haven New London New London Middlesex New Haven New Haven Windham Hartford Litchfield Windham Middlesex New London New Haven Windham Fairfield 6,579 32,222 60,335 648 41,666 7,122 6,300 10,020 25, 360 50,055 12,922 9,271 14,677 16,513 20.84 '22.'23' 2.20 10.36 10.01 14.82 10.86 12.47 2.50 12.04 2.56 0.97 61.48 36.22 6.87 12.20 16.82 18.44 25.26 21.73 19.75 9.36 28.33 2.19 1.69 9.18 10.78 22.96 3.47 7.62 42.55 0.63 27.04 4.04 3.56 7.22 19.47 14.98 11.54 2.31 7.55 6.60 "78."65' 37.14 9.08 15.58 15.78 23.24 28.95 16.04 14.05 25.62 1.98 1.21 4.01 15.82 27.48 0.92 5.32 1,614 North Branford 2,805 30,032 39,618 20,000 23,223 15, 739 98,300 5,231 814 North Canaan 37,409 4,104 15, 163 13, 199 22,000 49, 243 ■ 11,246 11,477 24, 000 6,496 1,423 288, 137 92, .534 3,068 79,451 26,000 41,215 27,000 20,339 9,500 32,000 42,035 1,107 6,681 19,723 7,204 43, 000 4,889 13,224 1,803 2,164 North Stonington . .. Old Lyme 14,383 6.350 1,240 ' 1,180 Old Saybrook 16, 000 100,000 1,431 1,749 27,220 6,996 Oxford 952 33, 200 16,000 4,821 Plainville 16,000 2,189 27,037 2,828 10, 000 3,100 1,831 Portland 275,000 40, 000 96 10,998 795 324, 450 93,707 3, 8.56 2,807 1,647 106, 165 4,939 5,760 10, 162 562 52,936 24,000 32,000 25, 763 27,500 9,209 52, 194 34, 900 1,166 2,812 10, 350 13, 103 .50,285 1,138 10,113 7,348 Redding 31,800 60, 000 21,000 29, 332 1,426 Ridgefleld Fairfield 6,397 1,353 2,626 Rocky Hill Hartford Litchfield New London Litchfield Middlesex Windham New Haven Litchfield Fairfield " 4,261 179 12 .3,100 1,421 1,026 1,087 10,000 , 468 19, 000 35,000 3,489 15,000 1,927 19,000 7,569 21,864 1.634 Scotland 471 20, 000 ■ 12, 320 1,200 16,000 785 3,541 1,982 2.737 25 10,969 658 Hartford Tolland Hartford 5,000 2,094 1,593 South Windsor 35, 8.59 2,014 1 Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. ' The debt of towns includes the debt— if any— of cities and boroughs situated therein, except where the debt of such cities and boroughs is shown in Division A of this table. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ^ Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 542 WEALTH, DEBT, AND TAXATION. Table 86.- INDEBTEDNESS AND SINKING Fl'ND ASSETS OF SPEf'IFIKD MINOR CIVIL DIVISIONS IN 1302, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING Fl~ND ASSETS IN 11'02, 1800, AND 1880, BY MINOR CIVIL. DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PKECINCTS, ETC— Continued. CONNECTICUT ^Continued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUNE ASSETS. TOWN, TOWNSHIP, PRE- Total. Funded.' Unfunded or floating . Total. Per capita. Popula- tion.* CINCT, ETC. Revenue-* and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1902 1890 1880 Towns— Continued. Southbury New Haven Hartford New London Tolland S19,649 90,000 I 67,200 37,005 ■ 11,666 ' .SS.SOO 1 .■)i,r,22 78,643 6,XU 7,237 17, 140 2,667 14, 199 33,070 69,359 41,102 192,478 1,000 6,963 100, .584 36,151 2,300 25,000 111,302 90,490 81,000 1,950 3,677 35,614 15,590 S19, 649 S19, 649 70, 589 .52,689 37,005 11,666 85,800 51,622 78,643 6,811 7,237 17, 140 2,667 14, 199 33,070 69,3.59 41,102 192,478 1,000 6,963 100, 584 36, 151 2,300 23,400 111,302 90,490 69, 210 1,9.50 3,677 35,614 15,590 812, 000 33, 237 39,328 54, 871 4,317 37, 659 23,814 50, 000 84,426 33, 864 45,000 77,061 1,428 18,359 10,000 5,732 7,084 550 815.87 11.98 39.35 8.61 9.65 23.46 14.66 23.83 1.06 6.99 10.80 6.23 16.28 18.17 23.88 13.26 60.41 1.13 8.29 25.04 13.71 2.60 14.64 14.34 25.04 22.60 3.36 4.32 17.91 7.44 $11.02 6.04 35.56 12.10 4.11 14.44 7.61 15.25 "4." 36" 82.54 6.26 14.03 17.30 1.49 4.32 3.10 1.78 1.40 0.47 1,238 6,890 Southington S90,000 45 000 S19,411 14,511 Sprague no 900 1,339 4, •'97 Stafford 9,000 1 23I065 S5,000 11,666 Sterling Windham Fairfield . 1,209 Stratford 75,000 10 800 3,667 3,521 3,300 6,442 Suffleld Hartford Litchfield Windham Tolland Fairfield. 51,507 25,000 6,811 115 3,643 50, 000 Thompson Tolland 7,237 4, 525 1,036 1,587 Trumbull 17, 140 Union Tolland 2,667 1,000 907 1,081 3,211 48, 000 60, 823 13, 153 80, 285 1,000 7,564 58.864 19, 274 5,680 27, 782 129, 845 27, 1.30 34,500 10, 821 2.52 3.03 29.39 22.86 5.66 41.60 1.14 9.80 15.84 8.49 6.27 16.13 21.00 9.18 12.51 ""6'74' 6.. 50 5.80 20.08 '37."42' 11.95 1 21.75 ' 31.26 ' "s.'ie" 12.08 6.14 8.34 15.49 32.98 5.97 11.02 1.21 3.58 0.38 0.76 428 New London I,itchfield New London . . .. Litchfield Hartford Middlesex 13, 199 69,' 359' 31, 102 97,478 1,000 872 Washington 32, 163 59,500 32, 266 41,267 57, 150 1,820 2 904 Watertord Watertown 10, 000 3, 100 West Hartford 95,000 3,185 884 Weston 200 100, 684 36, 151 2,300 6,763 7,764 42.000 13,342 9,056 28,874 169, 570 18,265 25, 692 595 2,970 814 1,993 '60,4.52 840 Westport Fairfield. 4,017 Wethersfleld Hartford Tolland . 1 2,637 885 Willington Wilton Fairfield 25,000 84,000 90,490 65,000 1,600 1,598 7,763 3,614 3,062 fSl Litchfield Hartford Hartford New Haven New Haven Litchfield Windham 27,302 Windsor 16, 000 1,000 11,790 Woleott 950 Woodbrldge 3,677 35, 4,50 15, 590 682 9.983 13, 396 6127,584 f-52 Woodbury 164 1 988 2,095 Places not named DELA^V.VRE. Total S18, 500 818, 600 818,500 Newcastle Newcastle Newcastle Hundreds: Appoq uinimink 2,500 7,000 9,000 2, 500 7,000 9,000 2,500 7,000 9,000 81.17 2,141 Newcastle 1.29 2.02 5,407 4,455 DISTRICT OF COLUMBIA, FLORIDA, GEORGIA, IDAHO. [No debt reported for minor civil divisions of the class here considered.] ILLINOIS. Total 83,028,325 Townships: Abington. . Alma Amboy . . . . Anchor. . . . Andalusia. Anderson. . Areola Aroma Aurora. . . . Banner Barren Belmont Bennington. Benton Benton Mercer Marion Lee McLean Rock Islalfd . Clark Douglas. . . Kankalcee . Kane Fulton FranKiin . Iroquois . Marshall. Franklin . Lake 100 75 72,. 500 400 100 660 100,000 18,000 48,000 318 214 2,000 525 636 82,859,157 610 100,000 18,000 48,000 2,000 800 861,647 100 8107,521 150 525 636 811,941 83,016,384 85,233,456 »86. 292,248 100 75 72,500 400 100 660 100,000 i8,oog 48,000 . 318 214 2,000 .525 636 2,100 "266,606' 50,000 12,000 80.10 ' 0.06 26.60 I 0.42 0.15 0.49 29.07 15.76 1.74 0.32 I 0.20 1.27 0.15 0.21 1.10 82.52 45.75 0.64 1,016 1,180 2,726 967 660 1,341 3,440 1,142 27,. 566 1,002 1,062 1,.570 3,422 2,984 725 1 Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. 2 The debt of towna Includes the debt— if any— of cities and boroughs situated therein, except where the debt of such cities and boi'oughs is shown in Division A of this table. ' Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. * Including all short-term loans in anticipation of taxes, commonly de^gnated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 6 Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population ol 8,000 or over in 1900 is esti- mated as of .June 1, 1902, while the popnlfition given for all other minor civil divisions is that reported at the Federal census of 1900. « Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. ' Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1880 but not in 1902. * Not reported separately by townships. PUBLIC INDEBTEDNESS. 543 Table 86.— INPEBTBBNESS AND SINKING FUND ASSETS OF SPECIFIED JIINOR CIVn. DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AISD PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS LN 1902, 1890, AND 1880, liY JillNOR CIVIL DIVISIONS— ContinupJ. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. ILLINOIS— Continued. Counts'. INDEBTEDNESS, 1902. Sinking fund as.sets, 1902. INDEBTEDNESS LESS SINKING FUNIi ASSETS. Total. Funded.^ Unfunded or floating. Total. Per capita. Popula- tion .4 CINCT, ETC. Revenue " and special assessment loans, and judgments Out- standing -war- rants. 1903 1S<(() 1880 1002 lHi)0 1880 Townships— Continued. Rock Island Piatt $2,100 18,700 312 35,000 200 30,000 34,000 150 30,000 66,000 100 340 2,000 72,000 71,600 2,000 60 35,000 4,400 35 195 39,000 15,000 5,. 380 31,000 629 840 18,000 13,000 44,000 23,000 75 1,398 1,000 60,000 1,600 1,588 25,000 10,000 40,000 1,000 950 1,288 1,000 1,000 400 14,000 2,998 26,000 243 225 1,719 30,000 6,500 300 240 1,430 500 1,500 1,200 1,000 153 1,400 17,000 800 $2,100 18,700 $2, 100 18,700 312 35,000 200 30,000 34,000 150 30,000 66,000 100 340 2,000 72,000 71,600 -. 2,000 60 35,000 4,400 35 195 39,000 15,000 5,. 380 31,000 629 840 18,000 13,000 44,000 23,000 75 1,358 1,000 60,000 1,600 1,588 25,000 10,000 40,000 1,000 950 1,288 1,000 1,000 400 14,000 2,998 25,000 243 225 1,719 30,000 6,600 300 240 1,4.30 500 1,500 1,200 1,000 1.53 1,400 17,000 800 $1.57 9.24 0.17 18.02 0.06 17. 06 1,.337 $47,900 824.88 2,023 Bond . Lawrence $312 1,822 35,000 1,942 Bourbonnais Kankakee Douglas 200 : 3,093 Bowdre 30,000 34,000 1,400 86,000 n 74 1,760 Peoria 23 84 .53 49 1,426 $150 0.14 10.47 1.93 0.02 0.17 1.13 7.22 10.59 0.85 0.05 2.15 4.88 0.04 0.20 1.53 0.60 6.32 13.41 0.23 0.71 13.38 5.51 13.32 9.13 0.06 0.53 1,039 Bushnell McDonough Sangamon White 30,666 66,000 100 240 2,000 72,000 70,000 2,000 48,000 67,400 1,666 17.70 2.70 0.38 2,866 34, 159 Carmi 4,337 2,025 1,776 Saline 100 Cartwriglit Sangamon Champaign Coles 20,000 88,750 77,000 10.47 13.41 14.13 9,966 1,600 6,760 2,3.56 Lee 60 1,315 Cicero Cook 35,000 100,000 9.80 16,310 901 Colfax Champaign Adams Saline 4,400 35 195 907 Cottage 100 160,000 45,000 0.10 9.00 2.41 989 Vermilion 39,000 15,000 5,000 31,000 25,457 24, 862 380 851 Delavan Tazewell Lawrence Jefferson Moultrie 50,000 23.36 2,312 2,708 Denison 629 840 Dodds 1,181 Dora 18,000 13,000 44,000 23,000 1,345 Douglas Iroquois 13,461 68,600 28,000 6. .56 22.86 11.62 2,358 3,304 Drummer Ford Shelby. 2,. 520 Eagle Creek Gallatin 75 1,213 East Forlc Montgomery 1,398 $40 2,. 543 1,000 1.53 663 East Lincoln Logan' 60,000 95,000 10.64 ' 21.21 . 6,641 Elba 1,000 600 2.21 0.60 12.36 S.42 16.61 0.73 0.27 1.88 1.05 0.65 0.39 11.88 1.92 15.98 0.38 0.11 0.40 19.02 5.. 36 0.77 0.10 0.78 0.23 1.85 2.41 1.08 0.17 1.50 4.51 1.37 726 Elwood . . . VermiUon 1,688 25,000 10,000 40,000 1,000 18,000 6.55 2,646 2,022 Stark 45,000 8,000 37.19 6.95 1,188 Marshall Carroll . . 2,408 1,373 3,474 686 950 Fenton Whiteside Stephenson Livingston Hancock Kendall 1,288 1,000 960 1,803 1,000 Fountain Green 400 1 038 Fox 14,000 2,998 26,000 2,000 1.71 1,178 Franklin Dekalb 1,664 Ganeer Kankakee 1,000 33,000 22.43 1 664 Garden Hill 243 225 639 Garrett 8,000 4.25 2 125 1,719 4,336 1,577 Goose Creek Piatt 30,000 6,500 44,000 24,000 800 27.33 23.60 1.97 Goshen Stark 1 212 Ogle 366 240 391 Greene 2,289 1,836 2,206 812 i,436 Pike 500 1,.500 Montgomery t 1,200 2,800 8..51 : 1 498 Hancock Hancock Pike 1,000 926 153 896 Harmon 1,400 17,000 ' 9.36 Clay 20,000 6.70 3,773 586 Hickory Schuyler 800 ^ Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporarj loans, etc. ^ Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 544 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSf/TS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TO'JETEfER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. ILUNOIS-Continued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded." Unlunded or floating. Total. Per capita. Popula- tion.'' CINCT, ETC. Revenue ' and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1902 1890 1880 Townships— Continued. Montgomery Tazewell S400 7,000 300 800 40 200 1,200 50 3,000 27,500 1,000 49 192 850 370 400 2,320 850 39,000 730 683 2, .'■.00 200 6,000 2,000 40,000 6,. 500 18,000 600 11,000 11,000 73 14,000 1,200 96,000 2.59 20,617 2,765 .55 36,000 1,501 29, 400 .500 25,000 20,000 2, .500 2,600 2,640 400 1.59 4.50 40,000 28,000 3,000 138,000 700 50,000 5,800 .59 4, .500 116,000 6,000 186 7.50 18,000 S400 S400 7,000 300 800 40 200 1,200 50 3,000 27,500 1,000 49 192 850 370 400 1,640 850 39,000 730 683 2,. 500 200 4,000 2,000 40,000 6,. 500 18,000 600 11,000 11,000 73 14,000 414 96,000 259 20,617 2,765 55 36,000 1,501 29,400 500 25,000 20,000 2.. 500 1,600 2,640 400 1.59 SO. 14 7.07 0.16 0.68 0.03 0.12 1.32 0.04 3.20 13.76 2.34 0.09 0.20 0.62 0.86 0.26 0.81 0.86 11.10 2.02 0.20 1..59 0. 10 2.09 1.88 4.79 2.43 12.12 1.76 3.47 8.26 0.02 8.20 0.51 9.07 0.21 9.36 2.00 0.06 2,948 Hittle »7,000 $8,000 S8.49 : i 990 Holland Shelby S300 1,883 Hollis Peoria . . 800 1,000 0.79 1,388 Clay 40 200 1,394 Sangamon 1 ' 1,615 1,200 1 909 50 3,000 10,000 30, 000 2.76 1.61 15.13 1,199 'Johnson Christian Edgar 3,000 27,000 937 500 1,000 1,999 Champaign Fulton 427 49 192 860 370 536 Kinkaid 1 941 1,.364 Lake Fork 430 Ogle 400 1,543 Wayne 2,320 S680 2,031 Lenzburg St Clair 850 997 39,000 43,000 13.25 1 3,516 362 3,461 1,570 2,070 1,910 1,064 8,360 2.673 Carroll 730 083 1 Tazewell Clinton Clay 2,. 500 200 6,000 2,000 38,000 24.50 i Looking Glass 1 2,000 19,640 12.24 j Whiteside Cook 40,000 McHenry Tazewell Grundy 6,500 18,000 600 11,000 11,000 .34,000 23.07 1,485 '■ .'' 341 Marshall Clark 38,000 14, .360 12.96 1 3,166 Iroquois 13.07 . 1.332 St Clair 73 3,239 1,707 812 10,. 583 1,222 2,203 1,384 898 2.077 Effingham Wayne 14,000 700 96,000 8,000 5.02 1 500 786 Coles 96,543 12.26 Clark 269 Milford 20,617 2,765 1,000 0.60 . Effingham Kankakee 65 36,000 36,000 17. 33 1,100 29,400 401 1.41 1.068 Ogle 15.36 0.16 3 44 1,914 3,347 7.262 Mt Pleasant Whiteside JefTerson 566 25,000 20,000 1,360 6,000 n 9Q Naausay Kendall Vermilion Whiteside 2,500 1,000 3.44 0.75 3.34 0..32 0.05 726 2,141 791 1,243 3,318 1.499 1,666 1,000 2,640 400 Vermilion Madison Ogle Stark Kankakee Christian Iroquois Edgar Clark Ford Kankakee Peoria Iroquois Ogle 1.56' 4.-,0 4.-.n 40, 000 28,000 3,000 13,8,000 700 .50,000 5,800 59 4, .500 110, 765 5,000 186 7.50 18,000 40.000 28,000 3,000 138,000 60,000 60,000 16 84 ! -in d.^ 1,663 Otto II 2.27 1,321 138,000 6. .561 700 1 1.084 .56,606 5, 800 13,600 6 84 ' in nfi 1 7.306 6.79 0.01 8 79 854 4,425 519 Patton .59 4, .500 116,000 5,000 4,500 148, 000 800 1 10,000 1Q 90 5,235 1.92 3.42 1 57, ,578 3.48 0.75 1,435 0.19 ' 9.69 975 0.40 V 1,889 1 2.56 : 16.72 1 1 7,048 Pigeon Grove 1S5 750 Pontiac Livingston is, 666 I 68,000 1 Including all minor civil divisions not sliown in Division A of ttiis table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including ail short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. , < Except where otherwise indicated by footnotes, the population of ' cities, towns, villages, and l>oroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for ali other minor civil divisions is that reported at the Federal census of 1900. PUBLIC INDEBTEDNESS. 545 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1002, TOGETHER ^\ITH TIli:iR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS- Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. ILLINOIS— Continued. TOWN, TOWNSHIP, PRE- CINCT, ETC. County. Townships— Continued. Prairie Preemption Princeville Reynolds Richland Robinson.. Ross Rountree.. Rushville.- Sangamon . Santa Anna Scales Mound . . Seneca Seven Hickory. Shelbyville Dewitt Jo Daviess . McHenry.. . Coles Shelby Shiloh Valley St. Clair .. . Sidell Vermilion. South Ottawa I Lasalle South Wheatland 1 Macon Spring Bay | Woodford . Shelby. Mercer. Peoria . Lee Shelby. Crawford Vermilion Montgomery . Schuyler Piatt , Springfield ' Sangamon . Sterling ' Whiteside. Steuben ' Marshall . . Stickney ; Cook Stockland Iroquois . . . Sullivan Sumner Sumpter Talkington. Timber Toulon Tower Hill . Tremont. .. Tuscola Urbana. Ustick Vergennes . Vernon V.enna Wade Walnut Grove. Warren Washington , . . West Lincoln . . Western Westfleld.... White Rock . Windsor Winslow .... Woodland Wyoming York Young .\mcrica . Drainage districts: Allison Ditch Lawrence. Big Lake Special Jackson. Boone's Pond Mu- Jackson . tual of Degonia Township Coal Creek Levee and | Schuyler, Drainage i England Pond Lawrence Moultrie Kankakee . . . Cumberland . Sangamon... Peoria Stark Shelby Tazewell . . . Douglas Champaign . Whiteside . . Jackson . . . . Lake Grundy Jasper Knox Jo Daviess . Carroll Logan Henry Clark Ogle Shelby Stephenson. Carroll Lee Carrnjl Edgar Green River Special. . Hager Slough Special. Haw Creek Special. . . Hopkins Inlet Swamp. Bureau and Whiteside. Cass Hamilton and White. Kankakee Lee INDEBTEDNESS, 1902. Total. Unfunded or floating. Funded.2 $52,000 350 175 2,650 30,000 20,000 1,824 500 600 10,000 43,000 315 12,016 55,000 23,060 1,300 263 1,000 600 600 8,000 8 4,097 500 500 3,051 696 22,000 10,000 25 18,500 1,221 3,500 16,000 35,000 450 800 4,100 500 23,500 1,000 333 618 13,000 6,000 5,000 1,.500 44,682 600 300 3,000 3.50 1.000 2,400 62,500 0,,500 6,489 13,000 11, ,500 70, 500 24, .500 49, 500 $52,000 2,650 30,000 20,000 1,824 500 10,000 55,000 22,500 1,300 "i.'ooo " "566 8,000 Revenue " and special assessment loans, and judgments. 22,000 10,000 3,600 16,000 3,5,000 450 800 4,100 23,500 333 618 13,000 6,000 5,000 1,,500 42,000 300 I. 3,000 ;. 2,400 62.600 6,500 6, 4,50 13,000 11,. 500 70, 500 24, 500 49,, 500 Out- standing war- rants. 83.50 176 315 12,000 $000 263 '600 Sinking fimd 1902. a '.566' 3,051 696 1,000 2,682 600 8200 1,000 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 $52,000 360 175 2,650 30,000 20,000 1,824 500 600 10, 000 43,000 315 12,016 55,000 23,060 1,300 263 1,000 600 500 8,000 8 4,097 500 500 3,061 696 22,000 10,000 26 18,500 1,221 3, ,500 16,000 35,000 460 600 4,100 ,500 . 23,600 1,000 3.33 618 13,000 6,000 4,000 1,500 44,682 600 300 3,000 3,50 1,000 1890 $70,000 75,000 30,000 2,5,000 65,000 70,000 62,000 25,000 1880 24,000 20,000 69,000 20,000 20, 000 62, 000 2,800 43,500 "54,"666" Per capita. 1802 .$24. 81 0.42 0.10 3.57 22.22 6.83 0.47 0.61 0.21 6.25 17.72 0.40 10.87 36.64 6.36 0.92 0.14 0.44 0.62 1.46 2.12 o 3.81 (") 0.57 0.70 0.89 9.31 11.16 0.01 7.25 0.79 2.20 4.06 5.04 0.48 0.44 3.50 0..58 6.49 0.78 0.18 0.90 2. .50 4.60 2.85 1.69 24.71 0.68 0.33 1.94 0.24 0.44 2,400 1 («) 62,500 1 (S) 6,500 («) 1890 $30.88 10.03 7.99 42. ,58 23.63 2.87 11.05 21.67 16.87 6.26 21.17 1880 14.36 32.19 3.03 i 29.90 '29.' iV Popula- tion. f 2,096 829 1,717 743 1,,350 3,428 3,879 823 2,893 1,601 2,427 778 1,105 1,601 4,304 1,414 1,884 2,254 969 342 3, 769 7,505 1,075 (•) 881 4,345 782 2,364 896 1,913 2,553 1,538 1,591 3,948 6 948 931 1,377 1,172 865 4,283 1,280 1,801 687 5,192 1,303 1,808 1,041 914 1,546 1,4.87 2,277 ('■) (') ( ) m («) (») (■) («) • Including all minor civil divisions not shown in Division A of this table, with the exception of school districts, - Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ' Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a ponulation of s.uou or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ^ IjOss than 1 cent. ^ Population not returned separately. 932—07- -,S5 546 WEALTH, DEBT, AND TAXATION. Tablh; 86.— indebtedness AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WlTH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1S80, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. ILLINOIS— Continued. TOWN, TOWNSHIP, PRE- CINCT, ETC. Drainage districts — Con. Jones' Pond Mutual of Degonia Town- ship. Lacy Levee and Drainage. Little Beaver Special. Lyman Township No. 1. Meredosia Levee and Drainage. Mineral Marsh Spe- cial. Momence and Pem- broke Union No.l. Momence and Yel- lowhead Township No. 1. Otter Pond Ditch Russell and Allison., Six MJe Levee and Drainage. Spring Creek Taylor Pond Town of .Vrcola No. 1. Town of Beaver No. 3 Town of Bourbon No. .5. Town of Wallace No.2 Union No. 1 of As- kum and Danforth townships. Union No. 2 of towns of King and Ilavel. Vermilion Special Wall Township. Wichert Places not named . . . County. Fulton . Iroquois and Kankakee. Ford Rock Island and Whiteside. Bureau and Henry. Kankakee Lawrence. La\\Tence. Pike. Kankakee . Lawrence. . Douglas.. . Iroquois... Douglas -, . Lasalle . . Iroquois . Christian and Montgomery. Ford. Iroquois, and Livingston. Ford Kankakee INDEBTEDNESS, 1902. Total. 88,000 62,000 33, ,500 2, ,500 18,000 30, 774 21,314 17, 500 13, 500 12,800 7, 500 9,000 9, 08.5 21, BOO 11,000 14,175 1,.500 11,500 6,000 5,400 1,.300 Fimded.- Unfunded or floating. Revenue ^ and special assessment loans, and judgments. SS,000 62,000 33,500 2,600 18,000 30, 774 21,314 17,500 13, 500 12,800 7,500 ■9,000 9, 085 21,600 11,000 14,175 1,.500 11,, 500 5,400 1,300 Out- standing war- rants. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. 1902 S8,000 62,000. 33,500 2,500 18,000 30,774 21,, 31 4 17, .500 1880 1902 I 1890 13, 500 12,800 ' 9,000 9,085 21,600 (>) (=■) P) (=) (=) (=) 11,000 I \ (S) 14,175 ■ i O l,.iOO I ! (5) 11, .500 j (S) 8.7S1 ' ' j (s) 6,000 (5) 5, 400 ' (i) 1,300 e) <:Sl,9:!0,l).S6 (') 1880 Popula- lioa.* ('■) (') (') O (=) (>) o INDIAN TEURITORY. [No debt reported for minor civil divisions of the class here considered.] INDI.VN.V. Total. Townships: Aboite.. Adams.. Adams. . Adams.. Adams. . Adams Adams Ashland Bainbrldgo. Baker Allen Allen.... Carrol! . . nci'atur. .\ladisnn. Morgan. . Warren. . Morgan. . Dubois. . Morgan . . Barr Daviess . . Bean Blossom - . Mnnruc . . Blue River Hancock. Blue River nemy.. . Blue River I .Tolmson. . S868, 838 .500 8 600 1,200 8 14, 108 8 7.50 3,000 13,340 4011 .540 950 2,7(10 294 »40ll 8 7, .5011 700 8373,909 S211..5:!7 «s:;,392 I .'1(10 8 000 S770 13,340 400 540 9.50 1 2,700 , ' 1 294 ' 8 400 "7.600 '... 8868,068 I 8709,065 500 ' j .80.49 8600 ' ! 80.16 1,200 I I 1.22 814,108 ' I 87.,56 8750 i (■i,500 ! ! 80.43 3,000 ' I 2.35 13,340 14.94 400 ■ 448 0.33 ■540 1 0.18 950 1 1.S6 2,70(1 294 8 400 8 7,. 5(10 7(10 1,600 n.73 0.20 "0.41 87. 12 (1.27 0.06 1,022 3,852 980 1,867 1,738 1,276 893 1,198 3,060 611 3,686 1,466 983 1,053 2,589 1 Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-tenn loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. •• Except where otherv/ise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .lune 1, 1902, while the population given for all other minor civil di\fisions is that reported at the Federal census of 1900. ' Population not retiimed separately, s Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. 7 Not report'^d separately hy townships. 8 Data are for the fiscal year 1901. PUBLIC INDEBTEDNESS. 547 Table 86.— TNHEBTEDXESS AND SINKING FUND jVSSETS OF SPECIFIED MINOR CIVIL DI\'ISIONS IN 1902, TOGETHER TMTH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS JN 1902, 1890, AND 18S0, BY MlA^OR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC. i— Continued. INDIANA— Continued. TOWN, TOWNSHIP, PRE- CINCT, ETC. Townships— Continued. Bogard Bolivar Bono Boone Boone Boston Bourbon Brandy wine . Brown Brown Brown Brown Butler Butler Caesar Creek. Cain Carr Carrollton. Cass Cass Center. Center. Center. Center. Center. Center. Cicero.. Clark.. Clay... Clay... Clay Clay Clay Clear Lake. Cliity Clinton Cloverdale. Coal Creek. Columbia. . Columbia . . Cool Spring . Craig Curry Dalton J . Delaware. . . Democrat Dewey Dick Johnson. Eel River Eugene Fairfleld... Fall Creek. Fall Creek. Fall Creek. Ferdinand . Finley . . . Flinn Florida.. Franklin. Franklin. Franklin. Franklin . Franklin . Fulton... Galena . . . County. Daviess.. . Benton... Lawrence. Crawford. Wayne Marshall . . . Shelby Hendricks . Martin Morgan Ripley Dekalb ... Franklin . . Dearborn. Fountain . Jackson.. Carroll . . . Dubois. . . Ohio Dearborn. Delaware . Jennings. . Marion.. . Marshall . . Porter Tipton Perry Dearborn.. Hendricks . Morgan Pike Wayne Steuben Bartholomew Putnam Putnam Montgomery . Dubois Fayette Laporte Switzerland . Sullivan Wayne Ripley Carroll Laporte- . . Clay Hendricks. Vermilion. Tippecanoe. Hamilton.. Henry Madison Dubois Scott Lawrence . Parke Hendricks . Henry Montgomery . Randolph Wayne Fountain Laporte INDEBTEDNESS, 1902. Total. ^S255 5 1,000 = 1,075 300 186 4,500 1,750 '250 7,116 1,789 5 77.) 5 850 s 20, 613 6 1, 155 '200 ' 8, .500 5 4,300 5, .500 828 5 600 5 300 20,000 14,000 3,600 8,000 1,380 2,000 850 600 5 6,250 5 500 1, 500 5 1,215 5 2.50 5 3, 660 5 600 5 500 5 10,000 452 5 1,690 5 1,032 500 200 1,200 6,888 800 5 1,000 5 5,607 2,900 ! 1,800 2,000 10,000 i 822 5 300 5.335 2,000 3,000 700 5 2, 600 160 2,000 5 6, 000 5 619 Funded.s 54,600 1,7.50 5 6,000 5 4,300 14,000 8,000 5 4,250 5.500 5 .500 i 10, 000 Unfunded or floating. Revenue 3 and special assessment loans, and judgments. 5S260 5 700 5 200 20,000 3,500 2,000 8.50 600 5 1,000 Out- standing war- rants. 5S265 I 5 1,000 5 1,075 ' 300 186 j 5 7,116 1,789 5 1,215 1,.500 Sinking fimd assets, 1902. 5 600 '452' 500 5 1, 690 5 1,032 200 5 800 INDEBTEDNESS LESS SINKING FUND ASSETS. 1,800 2,000 10, 000 on.) 5300 5335 2,000 3,000 700 5 2, .500 1.50 2 000 5 000 6 619 1903 5,«2.55 5 1,000 5 1,075 300 4, .600 1,750 5 250 5 7,116 1,789 5 X.-iO 5 20, 613 5 1,1.55 - 200 5 8, 500 54,300 5, 600 .V3S 5 000 5300 20. 000 14.000 3,. 500 8,000 l,:-iso 2, 000 8,".0 l'.0» 5 6,2.-.0 5500 1,.500 5 1,315 5 2.50 5 3,,>-,0 «(iO0 5.'iOO 5 10, 000 452 800 5 1,690 5 1,032 600 200 1,200 5 1,000 5 5, 607 2,900 1,800 2,000 10,000 822 5.300 5.336 2,000 3,000 700 5 2, .500 150 2,000 5 6,000 ■'619 $355 78 800 183 1,533 909 96 46, 000 318 6,626 12,500 1,000 6,000 1,.3.50 240 117 1, 1.59 1,500 300 "4.3' 3,065 679 4,300 Per capita. 1902 ■SO. 14 5 0. 85 5 1.01 0.17 0.28 5.55 0.62 5 0.18 5 6.90 1.51 5 0.46 5 0.47 5 26.39 5 1.08 5 0.66 55.53 5 2. .52 4.83 0.56 5 0. 98 5 0.06 0.70 3.73 0.02 1..36 0.19 0.30 0.32 0.45 53.13 5 0.38 1.19 5 1.26 '5 0.79 I 5 4. 18 5 0.70 I 5 0.26 54.25 0.33 1.48 5 1.20 5 0.53 0.17 i 0. .38 5 0.66 0.87 17.22 0.36 5 0.50 5 2.76 0.16 ' 1.17 i 0.60 (5) ! 0.47 5 0.24 5 0. 38 0.58 2.41 0.62 5 1.15 0.08 1.78 5 4. 61 5 0. 87 ISflO 1880 SO. 21 "6." 08" 0.48 0.25 1.07 0.83 0.74 0.23 0.07 0.72 "o.'ii' 0.11 .. . 0.39 0.06 0.93 2.08 0.41 4.26 1.15 0.27 0.29 0.25 0.46 0.35 0.43 0.78 0.79 0.07 0.13 0.02 0.16 0.38 . 1.76 0..50 3.43 Popula- tion .^ 1,802 1,178 1,060 1,807 6.57 811 2,844 1,.358 1,032 1,188 1,609 1,809 812 1,073 357 1,637 1,706 1, 139 1, 509 615 5,218 2S,.537 3,761 107,970 7,222 0, 765 2,616 1,341 1,677 1,315 1,257 973 317 850 860 1,904 2,. 353 1,386 .541 1,406 1,931 2,871 622 1,214 1 , 382 342 2.276 l. Data are for the fiscal year 1901. PUBLIC INDEBTEDNESS. 551 Table 80. -INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DmSIO^S IN 1902, TOGETHER \MTH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1S02, 1890, AND 1880, BY IIINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC. i— Continued. INDIANA— Continued. IOWA. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEIiTI'ntNES.S I Total. ESS SINKING FUND ASSET s. a. TOWN, TOWNSHIP, PRE- CINCT, ETC. Total. Funded. 2 Unfunded or floating. p 1902 6 SO. 18 T capit Popula- tion.* Revenue " and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1890 IS so Townships— Continued. 6 $244 5 400 5 260 2,316 6 1,500 6,60'i 800 4,9.50 5 1,400 6,000 6 7,000 1,.500 1,600 5 18.300 5 1.400 600 5 5,600 2,000 6 2,134 500 .5 6,000 9,201 3,500 5 135 6 1,835 5S244 6 400 6 8244 1,3 1 Marshall Randolph Marion ... . 5 400 6 0.15 5 0.14 0. .59 6 1.18 1.49 0.63 0.41 5 0.21 3. 15 6 4. 16 0. 36 0.96 6 7. 15 6 1.61 40 1 2,646 Ward 6 8260 2,316 5 1,500 5 2.0 2,316 5 1,500 6,606 800 4,9,-jO 5 1,400 6,000 5 7,000 1,.500 1,600 5 18,300 6 1,400 500 5 5,1.00 2.000 5 2,134 500 6 6,000 5 986 9,201 3,. 500 '6 135 5 1,835 1,835 81,000 SO. :ir, 3,942 I 1,270 Allen 86,606 1,313 0.66 1 4,432 SOO 1,267 4,200 750 11,994 6 1,466 6,604 6,000 2,000 1.27 1,904 Parke 6 7,000 1,500 1 , i;.s2 Pike 4,l.j3 Washington 1,600 5 12,800 6 1,400 1,670 Randolph 5 5,500 "6'2.V 2,. 560 240 -871 Tippecanoe .500 , 1,248 5 5,600 2,000 5 3. 46 1.24 5 0. 19 1,618 1 1 , 608 Marion 5 2, 100 500 5 34 11,140 Whiskey Run White River Crawford Gibson 0..33 5 2.114 5 0. 15 3.44 ,3.14 5 0. 23 5 1. 22 1 498 5 6,000 2,934 Randolph 6 98.') "i.'i'i" 6,462 Wildcat ,8,,S.-,8 2,. 500 343 l.onw 3,898 f:66' 2,671 Worth :;:;::::::: 1,116 York 6 135 6 1,8.35 o.'v, .593 York. Switzerland 1,499 Places not named 6 447,5.55 1 1 ?41,12R Sn,225 .510,813 .519,090 81 IS 811,010 8309,766 1 Townships: 5 873 50 5 159 127 6 75 5 153 5 115 5 160 170 400 253 152 1,275 - 150 MiO 5ri9 !-'300 200 50 110 ■' 115 1 '15 100 •' 315 '- m 5 25 ■' 2-lX 47 6 873 5 873 50 6 159 1,397 1,195 Mills 60 5 159 127 6 75 5 153 0.04 6 0. 17 0.17 6 0.12 6 0.22 5 0. IS 5 0. 35 0.24 0.39 0.32 0.16 1,50 6 0. IS 5 0.09 5 0.17 5 0.44 0.29 0.04 0. 14 Audubon Cass 953 127 5 153 6 115 6 160 170 400 253 l.->2 747 1 1 51 Cass 1 687 5 lis 5 160 631 Benton Taylor 1 453 Hancock Pottawattamie. 170 400 196 1 1 1.022 788 2,53 1.52 1 300 272 SO. 43 0.32 Cass Harrison [ ' 9'4 1,275 5 150 6 (id 851 827 1,87 Cedar - 150 - 60 5 69 6 300 200 50 110 6 115 6,'S 195 100 5 315 6 191 75 6 248 Washington 5 69 6 300 100 105 0.34 0.16 1 395 Harrison Clay Hamilton Pocahontas Webster : 678 Clay Clear Lake 200 686 1,1.59 765 670 1,183 711 739 655 .50 110 ios'j!;!!;;!!!!! Colfax "■ 0.31 ' 5 1,5 6 0. 17 ""6." 27" 0.14 6 63 ; 5 fis 1 Tama 195 Coon Valley Sac 100 5 315 Dale 7.500 ... 5 0. 57 13. 1 1 ' 6 191 5 0.21 0. 10 5 0. 03 5 0. 34 0. 05 908 Delaware San 6 '2'j '" 47' :::::::|::::;:: 715 Harrison Shelby 6 248 735 Douglas 47 857 ' Including all minor civil divisions not shown in Division A of this talkie, with the exception of school districts. = Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. = Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tux certificates, temporary loans, etc. ' Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs " having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. 6 Indebtedness less sinking finid assets for minor civil divisions reporting debt in 1890 but not in 1902. ^ Excess of sinking fund assets over debt. 552 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1 0, 05 0,30 6 0.07 0.21 0.19 5 0,15 0,23 1,14 6 0,28 5 0.71 0,16 54,28 5 0,07 6 0,01 6 0,09 6 0,20 5 0,02 1890 1880 Popula- tion.* (6) 0.16 I 'V'.'\\ 0.69 948 503 551 1,240 516 843 4,366 536 789 991 613 900' 699 621 784 898 814 476 563- 662 454 799 577 1,603 677 1,275, 766 6,688 728 2,126 («) 1,005 706 785 342 654 707 798 864 1,070 1,082. 1,2,56 682 743 385 904 1,520 737 624 1,128 786 1,869 701 1,119 1,029 1,605 1,976 1 Including all minor civil divisions not shown in Division A of this table, witli the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ! Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certifioates, temporary loans, etc. ■' Except where otherwise indicated by footnotes, the population of cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. "Population not returned separately PUBLIC INDEBTEDNESS. 553 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR C!IVIL DIVISIONS-Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, BTC.i— Continued. IOWA— Continued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded .2 Unfunded or floating. Total. Per capita. Popula- tion.< CINCT, ETC. Revenue 3 and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1902 1890 1880 Townships— Continued. Appanoose Cass 'S150 '183 M03 '127 6 225 222 6 715 '226 5 75 M68 697 '720 5 400 5 50 500 5 200 5 143 5 190 5 140 300 5 75 5 46 40 5 108 50 18 450 5 105 100 1,389 175 453 100 180 465 5 322 5 100 225 53 5 50 6 600 5 84 IS 5 $150 6 91 5 103 5 127 5 225 6 $160 5 183 6 103 5 127 5225 222 5 716 6 226 5 75 6 168 697 5 720 5 400 5 50 500 6 200 5 143 6 190 5 140 300 5 75 5 45 40 6 108 50 18 450 5 105 100 1,389 175 463 100 180 465 6 322 6 100 225 53 5 50 5 600 5 84 18 6 $0.07 5 0.11 5 0.06 5 0.08 5 0.47 0.37 5 0.50 6 0.26 0.09 5 0.13 1.28 5 0.63 5 0.24 6 0.18 0.35 6 0.20 5 0.10 5 0.12 5 0.26 0.30 5 0.14 6 0.05 0.06 6 0.13 0.05 0.02 0.46 5 0.15 0.12 1.64 0.07 0.62 0.05 0.28 0.11 5 0.43 5 0.22 0.29 5 0.01 6 0.07 5 0.47 6 0.13 0.01 2,240 5 $92 1,661 Pleasant Wright 1,807 1,507 Plum Creeli Kossuth 474 Ringgold Buena Vista Dubuque Buena Vista Decatur 222 $225 $0.12 600 Poland 6 715 5 226 1,417 872 6 75 868 Rictiland 5 168 697 5 720 1,287 543 Clay 23 0.04 Roland Webster 1,151 St. Charles Floyd 5400 6 50 1,683 Mills 276 South Madison 600 5 200 5 143 5 190 1,445 1,006 Spring Grove Linn Stapleton Chiclfasaw Clarlte 1,422 1,606 Troy - . 126 0.10 6 140 646 Union Mahaska Mitchell 300 t 989 6 75 538 Union Ringgold Wayne 6 45 ioo 5 o.ii 0.01 941 Union 40 5 92 720 Allamakee Page 6 16 50 18 450 6 105 852 Valley 100 0.11 1 1 1,003 Van Buren 861 977 Viola Audubon Humboldt 699 Wacousta 100 826 Walnut 1,389 845 WapsinonoG Muscatine 175 453 100 2,565 500 0.70 726 Appanoose rtmndy 2,113 Washington 180 63 5 147 644 Washington Keokuk 412 5 175 6 100 100 0,02 4,286 Poweshiek Clay 747 Waterford 463 Waveland Pottawattamie.. Mahaska Sac. . 3225 781 West Des Moines 63 460 Wheeler 5 50 767 WiUow Cherokee 5 600 500 5 150 0.49 0.28 1,273 Willow 5 84 8 1 644 Wyacondah Davis 10 1,265 Places not named. 6 357,871 1 1 1 KANSAS. Total. S6, 623, 263 86, .573, 701 $9 237 840, 326 S^S?. 72,S $6, 336, 636 S8, 183, 029 v.<>2..3.52.713 (") TownsMps: Adams. 446 26,000 20, 000 240 7,000 •15,000 11, 000 29, 000 45, 576 15, 675 446 446 26, 000 20,000 240 6,721 »6,816 9,600 29, 000 34, 346 10, 699 ■SO. 67 668 26, 000 20, 000 28, 000 20,000 19.19 13.62 0.87 22.11 0.37 11.29 18.88 48.72 48.86 $20. 17 14.22 1,365 Agones City 1,468 Albano Stafford 240 277 Albion 7,000 » 15, COO 11,000 29, 000 45, 576 15, 675 279 9 9, 184 1,400 7.000 19.66 1.06 13.99 17.04 55.12 55.56 304 Albion ■0 15, 000 12,000 29,000 46, 301 15,500 624 Republic Wabaunsee 860 Alma 1,536 11,230 4, 976 705 Appleton Clark i 219 1 Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certiflcates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. 6 Indebtedness less sinking fund assets lor minor civil divisions reporting debt in 1890 but not in 1902. ' Not reported separately by townships. ' Population of Kansas townships is that reported by the state census of 1902, except where otherwise indicated by footnotes. ' Joint debt of Albion, Castleton, Center, Haven, I,incoln, Ninnescah, Reno, Roscoe, Sumner, and Troy townships and Hutchinson and South Hutchinson cities, Reno county. Total population in 1902, 16,747. '6 Joint debt of Albion, Castleton, Center, Haven, Lincoln, Reno, Roscoe, Sumner, and Troy townships and Hutchinson city, Reno county. Ninnescah township reported no debt, and South Hutchinson city formed part of Reno township in 1890. 554 WFALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.)— Continued. KANSAS— Continued. ^ TOWN, TOWNSHIP, PRE- rlNCT, ETC. Townships — Continued. Arcade Ash Rock Asliland Atlanta Augusta Aurora . . Avon Bachelor. Bala Banner... Banner Banner Banner Bazine Belle Plaine . Phillips. Rooks. . Riley... Rice Butler.. Cloud Coffey Greenwood . Riley Dickinson.. Harper.. Pratt... Rush... Ness Sumner. Belle Prairie : Rush Belleville ' Chautauqua . Believille Republic Belmont I Kingman Belmont Phillips Belmont I Rooks Bennett ' Kingman. Bethany i Osl)orne . . Blaine -". Clay Blaine i Harper. .. Blaine | Lane Blaine j Smith Bloom Ford Blue Mound I Linn Blue Rapids Marshall. Blue Rapids City , Bow Creek Brantford Browns Grove Bruno Marshall Rooks Washington. Pawnee Butler Buffalo I Jewell... Burllngame Osage... Burr Oak Icwell... Burrton Harvey. Caldwell Sumner. Canada .... Cjiriov Canti.il f'arml Carr Cri'ck. Castleton . . Cawkcr. . . . Cedar Crdar Center Labette Montgomery . McPherson . . . Pratt Mitchell Ci'ntPT Center Center CentrT. . . . Center Center Center Ci-nter Center. . . - Center. . . - Reno Mitchell . . Jackson. . Wilson.. . Atchison. Dickinson . .lewcll Kiowa Ness Norton Pratt . . Reno . . . Rush... Smith . . Wilson - Center WnnrNni Centerville. Chapman.. Chapman . . Cherokee . . . Linn. Clay Ottawa Montgomery . INDEBTEDNESS, 1902. ?15,000 400 4,000 16,000 5 20, 000 14,500 2,000 2,500 127 12,000 11,470 15, 000 17,500 6, 500 28,000 16, 500 22,000 15, 000 80 18 2,500 17,500 5 3, 500 104 18,000 47 13, 000 2, 000 42,000 20, 000 1,500 14S 85 15, 000 lb, 000 15,000 18, OOO 15, 000 26,000 20,000 12,000 22,000 10.000 10,500 2,350 (') 20, 000 16,000 24, 000 = 58 27,000 I 10,000 IS, .500 2,000 50, 500 14,000 15,000 17,000 140 Unfunded or floating. Revenue ^ and special assessment loans, and judgments. Out- ) standing [ war- rants, i Sinking ' fimd assets, 1902. 4,000 Hi, 000 5 20,000 14, 500 2,000 2,500 12,000 11,000 15,000 17,600 6.500 28, 000 16, 500 22, 000 15,000 2, 500 17,500 5 3, 500 18, 000 13, 000 2,000 42,000 20, 000 1.500 15, 000 16,000 15, 000 18, 000 15, 000 26, 000 26, 000 12,000 22,000 10,000 16,500 2. 3.50 Cj 20, 000 16,000 24, 000 .S,000 1 S. 000 36,000 :ii;.ooo 3,000 1 3,(1110 32, 1 4,s ■' 32, 000 2s, 000 2S, 0(10 .S400 80 18 303 1 1 381 891 1 Sioo 27 i 470 600 ' 1 i,566 45 793 ' 1,847 , (iOO 434 1,250 1,000 63 792 27,000 ' 10,000 18,500 i :ms 7 s, :>:j.') 1 2, 000 y->--> .56, 500 14,000 15,000 17,000 1 !! 1 ^'^^ \\ 22, 536 INDEBTEDNESS LESS SINKING FUND ASSETS. Per capita. 1902 ?13,132 400 4,000 15,637 s 20,000 14, 500 1,619 1,(J09 127 12,000 10, 970 15, 000 17, 600 6,500 28,000 16, 500 20, 600 16,000 80 18 2,465 16,707 5 1, 663 : 104 i 17,943 47 12, 775 2,000 42,000 20,000 1,500 148 85 14, 260 16,000 14,490 18,000 12,400 26, 666 26,000 10, 760 22,000 9,000 16, 437 1..558 (') 17, 616 16,000 23, 116 S68 26, (i.W 10,445 18,500 1,47S 50, 500 14,000 1.5,000 17,000 140 22, 536 1890 S15, 000 23, 525 41,500 15, 000 2,000 2,500 12, 000 11, 662 16,000 17, 650 6,600 15,000 16, 600 22, 000 6 45,500 2,500 17,142 4,000 2,500 18,000 17,000 2,0C0 43,600 22,600 1902 1890 . S26. ,80 .?27. 42 .1 1.09 I . 16. CO I .' 35. .30 I 34.65 .,= 34.48 I 20.97 19. S(i 2.17 2.25 0.13 20.98 29.73 53. 57 47.81 12.13 21.39 55.00 18.34 25.04 0.22 0.04 18.18 I 2.68 3.63 ii'.ih': 22.05 56.94 72.63 11.55 10.18 82.09 14.05 17.57 0. 64 23.14 5 2. 87 I 0. 17 1 47.72 0.18 20.05 40.82 26.72 15.69 7.58 21.81 6.46 3.34 46.39 0.92 0.54 0.13 15, 000 1 45. 38 18,000 1 24.62 15,000 1 lO.dl 24,000 1 ' 5.90 16,800 ■ 10.52 20,000 ' 61.46 29,000 38.98 2.5.45 23.26 25.12 20, 000 22,000 16, 000 10, 500 3,060 Ci 20, 000 16,000 36, 500 S.OOO 8,000 36.000 I 36,000 2,409 3,000 i 32, 14S 1 30,000 28,000 , 28,000 17.04 7.44 8.84 66.60 23. 53 10.77 8.16 11.60 24.01 34.62 26.99 I 11.18 15.24 ■ 40. 59 I 43. 64 3. OS ' 7.10 14.(13 13.42 13 38 I 15.08 22. S2 I 36.28 = 0.04 I 5,40 ; 22. .53 29.40 = ,5(1. , SO 49, 56 28,000 110.59 ' 19,000 ' 16.14 18, ,500 I ■ 54.41 3,000 j 3.36 66, 000 24. 70 39, 385 20,000 18,000 1880 5.21 26. 49 4 81 30.03 15.89 10.20 32 (9 ,52, S6 2, 38 27,10 21.23 12.03 32.26 9 40 3(1. 91 0, 34 20.14 37.46 Popula- tion.'' 490 366 250 443 580 730 74B 714 979 672 280 366 536 1,309 371 448 370 722 576 010 376 1,672 1,283 1,639 273 667 314 650 1,366 3,052 1,179 416 667 631 2,956 1,018 405 391 619 1,266 1.196 1,013 1,424 1,481 1,698 85 666 566 241 647 . 340 440 2,287 2,401 1,695 550 426 a 2 1 Including a,ll minor civil divisions not shown in Division .V of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-tenn loans except special assessment loans. 8 Including all short-terra loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary ' Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census oJ 1900. = Data are for the fiscal year 1901. » Joint debt of Belleville township and Belleville city. ' Sec Albion township, Reno county. PUBLIC INDEBTEDNESS. 555 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC. i— Continued. ICANSAS— Continued. - County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND AS.SETS, i Total. Funded.'-^ Unfunded or floating. Total. ; Per capita. j Popula- tion.-i CINCT, ETC. Revenue ^ and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1902 1890 1880 Townships — Continued . Montgomery Wilson 1 $23, 000 800 16, 000 4,500 15,000 8,000 8 107 15,000 560 18,000 23, 700 26,000 76 69 7,900 21,500 14, 500 16,000 8,000 18,680 24, 000 634 « 15, 000 80,000 232 24,000 15,000 1,850 20, 000 7,500 20, 500 13, 000 1,500 27 16, 000 15, 000 19, 500 25,000 65, 000 7,096 15, 000 85 8,000 16, 000 8,000 8,000 14,000 8 16, 000 1,199 10,000 24,000 22,000 8 275 24,100 812,000 3,000 10,000 8 16,000 14,000 110 15,000 8,000 17,000 21,000 1,.560 $23,000 $23,000 800 15, .324 3,604 14,500 8,000 8 107 16, 000 550 18,000 22, 936 26,000 76 59 7,445 21, 125 14, 500 16, 000 7,200 1.5,860 24, 000 634 6 15,000 80, 000 232 17, 706 1.5,000 1,,529 20,000 7,600 20, 600 12, 567 1,196 15,696 15,000 19, 500 25, 000 5.5,000 5,096 15,000 86 6,535 16,000 8,000 8,000 14, 000 8 15, ,S34 1,199 10,000 23,489 22,001) 24,100 611,471 2,084 10,000 6 16,000 14,000 110 15,000 8,000 17,000 21,000 1,560 5$2,3,0O0 $'^6 81 1 -^7 .56 868 S800 1.10 60.67 13.25 38.26 19.56 8 0.21 .3.^ SQ 59.93 9.93 , 34.88 ' 2.26 Cheyenne Lane 16,000 4,500 15,000 8,000 $676 896 500 16, COO 4,500 253 272 Chikasliia Kingman Gray Marion 18,000 1,000 379 409 Clark 8 107 511 Morris . . 16,000 is, 666 13, 500 20,000 22, 600 25,000 32.12 1 16.00 16.65 1 22.30 27.65 418 Pottawatomie... Washington Wilson 550 1.09 603 Clifton... 18, 000 23, 600 26, 000 17.72 24.37 75.30 0.11 0.10 9.12 17.65 35. 1 1 1,016 Clilton $200 764 941 Coldwater Comanche Cloud 332 Colfax 75 674 ColJax 69 696 Wilson 7,900 21,500 465 375 8,000 31,000 7.94 26.41 35.14 25.40 13.63 26.60 1 22. ,56 816 1,197 Hamilton Stafford 14,000 16,000 8,000 18, 680 500 22, 000 413 Cooper 16,000 '27.49 13,100 ' 7.67 41,500 10.53 22,649 .30.08 582 Republic Crawford 800 2,820 939 1,606 24,000 798 Crystal 634 1.S7 625. .30 ,2.5.04 47.20 24 48 339 Culver. Ottawa 8 15, 000 80,000 15,900 70,000 593 Jefferson Phillips . 1,695 232 0.63 434 Sedgwick 24,000 15, 000 1.850 20,000 7,500 20, .500 13, 000 1,500 6,294 12,000 15, 000 22.79 22.22 3.46 24 30 29.64 35. 28 22.05 16.46 28.68 ^ Diamond Valley 675 .321 443 22, .500 23.94 44.91 19.94 .' 26.83 5.51 58.' 39" .'.'.'.'.'.'. 23.36 40.04 156.64 24.55 10.20 13.13 823 7,500 26, 345 16,000 375 253 Douglass Butler 681 Duck Creek Wilson 4,33 304 570 Dudley Haskell Ottawa Harper Sedgwick 12. .59 0.16 65.26 23.22 42.21 95 27 164 Eagle 16,000 15,000 19, 500 25, 000 56,000 7,000 15,000 404 16.000 15,000 19, 500 239 Eagle 646 Eden... 1 462 Butler... 101, ,500 ' 40.72 45,000 1 30.49 614 Elk Cloud 1,804 Elk Creek. . Republic Elk. 96 2,000 8,000 14,600 7.96 16.84 640 Elk Falls 891 Elkader Logan Ellsworth Allen 86 0.96 10.37 7.77 7.30 89 Ellsworth 8,000 16,000 8,000 8,000 14, 000 8 16, 000 1,465 12,000 20, 000 8,000 20, 000 6.37 I 22.81 ! 7.55 1 1429 1 13.15 22. MS 3.2s ._ 20.24 630 Elm 2,060 Elm Creek Morris 1,096 5.03 7.92 6 20. 78 1,589 Elsmore Allen 19,000 J 6,000 1,767 Harvey Pottawatomie... Norton 8 166 762 1,199 1.128 3.25 10.200 19.92 369 Emmett 10,000 24.000 '^'^ 000 502 Empire Ellsworth McPherson 511 25,000 24,000 30.91 760 Empire 25.03 ! 23.34 879 Emporia Erie 6 275 60.12 10.41 2,299 ! 24,100 j 612,000 3,000 10,000 6 16,000 14,000 36,000 15. IS 39.87 2,314 Eureka Barton 6.529 916 12,000 -.6.W.40 324 Eureka Greenwood Rice Saline Woodson Clay Jewell Cowley Ford Russell Greenwood 43,000 10,000 16,000 3 20 ' 64. 37 18.76 IS. 45 651 533 Eureka 6 38.46 16 43 20. 38 1 416 Everett 15,000 18.92 .' 0.22 15,000 ! 21.49 10,000 ' 14 44 18,900 1 1 9.5.51 21,000 1 ■ 10.23 1 1. 75 740 110 489 15,000 8,000 17,000 21,000 18.82 14 95 64. 95 13.44 698 Eairview . 554 178 Pairview- . 2.052 Pall River i,560 891 1 1ncluding all minor civil divisions not shown in Division A ol this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans e.xcept special assessment loans. " Including all short-term loans in anticipation ol taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ' Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given lor all other minor civil divisions is that reported at the Federal census of 1900. 'Joint debt of Cherry township and Cherryvale city. 8 Data are for the fiscal year 1901. 556 WEALTH, DEBT, AND TAXATION. Table 86 — INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continu.-d . B.— TOWNS, TOWNSHIPS, PRECINCTS. ETC.'— Continued. KANSAS— Continued. County. INDEBTEDNESS, 1902. Sinking lund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. TOWN, TOWNSHIP, PRE- Total. Funded.2 Unhmded or floating. Total. Per capita. Popula- tion.^ CINCT, ETC. Revenue ^ and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1902 1890 1880 Townships — Continued. Fall River Wilson 87,242 16,100 5 9,000 12,000 41 181 15,000 5 15,000 1,000 28,000 3,000 200 6,000 6 1,000 2,500 8,000 400 5,000 87 600 13,000 8,000 12,900 10,000 22,500 206 29,000 5 201 110 38,463 20,000 15,000 11,. 500 224 13,000 5 16,000 16,000 32,000 1,000 218 313 4,. 500 23,125 20,000 23 5,. 500 250 5,000 8 15,000 12,000 17,000 21,000 128 8,. 500 5 51 9,000 10,000 7,000 19,000 12,000 14,000 24,000 11,000 8,. 500 5 24,000 $2,000 16,000 5 9,000 12,000 $5,242 100 $7,242 16,100 5 9,000 12,000 41 181 15,000 5 14,844 1,000 28,000 3,000 200 5,275 5 1,000 2,600 8,000 400 3,000 87 600 12,614 8,000 12,207 9,100 22,600 206 26,920 5 201 110 32,999 20,000 14,409 11,500 ■ 224 13,000 6 16,000 16,000 31,249 604 218 313 3,844 21,625 15,968 23 4,946 250 5,000 8 13,249 12,000 17,000 20,240 128 8,500 5 51 9,000 10,000 7,000 17,742 10,600 13,. 575 24,000 11,000 8,500 5 19,884 $6.74 23.92 5 16.54 19.20 0.06 1.22 34.88 5 67.47 2.91 39.38 5.67 0.13 1L39 6 LOO 4.86 14.29 0.42 2.93 0.23 2.10 36.46 11.35 27.87 10.90 18.69 0.25 43.28 5 0.44 0.17 78.38 21.10 29.05 10. 45 0.40 30.88 5 30.19 21.86 47.71 0.63 0.31 0.52 8.86 31.34 11.82 0.05 44.16 0.37 31.06 9.87 29.85 22.11 2L35 0.40 17.93 5 0.06 37.82 11.96 16.67 n.95 9. 82 30.10 12.27 12.49 19.72 5 12.21 1,075 673 Palls Sumner 818,000 9,000 12,000 817. 46 15.13 16.64 Falun Farmer Rice 626 Five Creeks Clay 41 181 632 Foote Gray 148 Ford Ford 15,000 5 15,000 1,000 28,000 3,000 200 6,000 15,000 15,000 1,000 28,000 15,000 32.12 80.21 3.18 35.44 20.44 430 5 8156 220 Four Mile Morris . . 344 711 Freedom Republic Cherokee Finney 529 1,514 463 Garden 725 16,000 450 5 27,500 8,000 26.63 0.43 26.16 12.60 Garfield 5 1,000 1,001 Garfield 2,500 8,000 400 5,000 Allen 660 Glen Elder Mitchell 2,000 8,000 7.48 1,024 380 Phillips 87 600 13,000 8,000 12,900 10,000 22,500 286 Grant 386 13,000 10,000 12,900 10,000 22,500 '7,800 34,000 36.21 12.72 27.98 12.08 16.66 4.27 16.17 346 Grant Dickinson Harper 705 Grant 693 900 438 Grant 835 1,204 830 Pottawatomie... Reno 206 Grant 29,000 2,080 622 Grant . -' Riley 5 201 455 Washington Barton 110 656 Great Bend 38,463 20,000 15,000 11,500 5,464 56,463 20,000 14,510 11,341 107.76 23.53 28.62 7.94 421 Sedgwick Ellsworth Elk 948 Green Garden 691 496 1.100 224 '565 Grove Reno 13,000 5 16,000 16,000 32,000 1,000 17,000 21,000 16,000 32,000 10,000 16.63 36.78 16.62 47.27 8.45 421 Groveland McPherson Sumner . . 630 Guelph 732 Wilson 751 396 655 Labette 1,135 Hanover Washington Decatur 218 313 711 Harlan 598 Harper Harper 4,500 23,000 20,000 656 1,500 4,032 3,971 23,000 20,000 6.28 27.58 20.62 434 Chautauqua Nemaha 125 690 Harrison 1,351 427 Rice 23 Hartland ...... Kearny 5,500 554 6,552 21.77 112 Ellis 250 674 Haskell Haskell Reno Staflord Pratt 5,000 8 15,000 12,000 17,000 21,000 5,261 8 25,000 12,000 19,, 500 21,000 21.13 20.03 35.09 25.23 22.60 161 Haven 8 1,751 1,343 402 I'l 769 Hendricks Chautauqua Gray Butler Clay Morris 760 948 Hess 128 317 8,500 15,000 27.17 Highland 5 51 830 Highland 9,000 10,000 7,000 19,000 12,000 14,000 24,000 11,000 8,. 500 6 24,000 10,000 10,000 7,000 19,000 12,000 3,. 500 24,000 20,000 19,500 45,000 24.67 11. 43 16.18 23.37 9.40 4.46 11.85 24.15 32.18 24.21 238 Hill City Graham Dickinson Barton Dickinson Smith Elk Labette 836 Holland 1 i 4''0 1,2.58 1,400 425 1,485 Hope 1,079 451 Houston 1,956 881 Sumner Montgomery 431 Independence _ -4,116 1,628 1 Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-tenn loans except special assessment loans. 8 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, t£ix certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. • Of this amount, 826,000 is the joint debt of Garfield and Council Grove townships, Morris county. ' .Toint debt of Grant and Mill Creek townships, Pottawatomie county. e See Albion township, Reno county. PUBLIC INDEBTEDNESS. 557 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAI. AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.'— Continued. KANSAS— Continued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUNE ASSETS. Total. Funded .2 Unlunded or floating. Total. Per capita. Popula- tion.^ CINCT, ETC. Revenue 3 and special assessment loans, and judgments. Out- standing war- rants. ,1902 1890 1880 1902 1890 1880 T own sliips— Continued. Independence Osborne $159 9,200 10,000 25,000 44,000 60 6,108 22,500 6 9,500 22,000 10,000 69 "8,500 16,000 8,500 24,000 123 10,000 14,000 18,000 27,900 18,000 115 19,000 6,178 15,000 20,000 12,000 32 42,900 '15,000 15,000 8,000 16,000 25,000 6 10,000 10,000 12,000 49,000 23,000 15,000 20,000 ' 19,000 7,500 15,000 621,000 11,000 140 72 18,000 130 12,000 18,000 m 6172 30, 000 10, 000 45,000 2,800 373 17,000 6,000 6,500 16, 000 6 61,000 $169 $159 8,661 10,000 26,000 44,000 50 6,108 22,341 6 9,500 22,000 10,000 69 6 8,500 15,100 8,500 24,000 123 9,220 14,000 18,000 26,900 13,000 115 18,483 1,228 15 ,-000 19,425 12,000 32 42,900 15,000 15,000 8,000 15,800 25,000 6 10,000 9,661 12,000 46,126 23,000 14,148 19,405 ' 18,678 7, ,500 14,486 6 19,111 9,899 130 72 13,978 130 12,000 18,000 m 6 172 30, 000 10, 000 46, 000 303 373 17, 000 6,000 6,181 16,117 6 63,000 $0.61 12.85 16.37 217.39 23.84 0.08 1.56 262.84 16.10 30.14 13.42 6 0.03 6 8.92 18.15 8.06 269 $9,200 10,000 25,000 44,000 $539 $9,200 10,000 25,300 62,000 $16,03 14.03 46,08 22.60 674 Indian Creek Anderson Gray Allen 611 116 lola 1,846 50 6,108 612 Iowa Doniphan Scott 2,905 0.89 3,914 Isabel 22,500 6 9,600 22,000 10,000 169 85 Sherman Pratt 6 20,000 22,000 10,000 9.69 26.99 12.00 127 luka . 730 Jackson Anderson Geary 745 Jackson 69 282 Riley . . 6 8,500 16,000 8,000 i 24,000 20,000 16,000 22,400 24,000 23.23 9,63 19.82 20,25 953 Jefferson Chautauqua Jackson 900 832 Jefferson . . . 500 1,065 20.58 1,166 Kapioma Atchison Sedgwick Sheridan McPherson $123 0.11 11.10 34.83 41.10 28.71 14.82 0.12 39.33 4.05 7.62 26.36 16.28 0.11 36,43 56.18 12.58 12.29 70.54 14.33 6 25.51 14,21 17,22 112, 78 17, ,52 55,05 28,25 21.67 21,55 12,12 6 20,93 19,41 0.33 0.14 21.28 1,02 27,78 62,72 1,109 Kechi 10,000 14,000 18,000 27,500 18,000 780 10,000 14,000 16,000 29,402 17,400 10.73 36.94 27.54 29.61 14.75 831 402 Kine Cltv 438 400 1,000 5,000 937 Kirwin Phillips ■ 877 Neosho . 115 927 19,000 6,178 15,000 20,000 12,000 617 4,960 20,000 26,827 15,000 20,000 12,000 42.02 43.27 9.01 28.17 14.68 470 X/akin . . . Kearny 303 Atchison Greenwood Cloud 1,994 575 737 737 32 300 42,900 15,000 15,000 8,000 16,000 25,000 6 10,000 10,000 12,000 49,000 23,000 16,000 20,000 ' 19,000 7,500 15,000 621,000 11,000 52, 180 15,000 15,000 8,000 18,000 25,000 10,000 15,000 12,000 67,000 23,000 15,000 20,000 '23,500 7,500 16,000 23,000 17,000 43.20 32.61 12.16 12.21 61.64 17.57 21.19 19.71 16,11 123, 91 18,05 49,02 28,01 27.29 21.49 16, 23 34,90 16.19 "V.oh' 25.68 1,211 267 1,192 Liberty Dickinson Kingman 651 Liberty 200 224 Liberty 1,744 392 339 680 Anderson Cloud 1 697 2,876 1 409 Dickinson Ellsworth .. . .■ 1,313 852 595 '322 257 687 866 Stafford 348 Chautauqua 515 61,889 1,101 10 ' 1.195 Little River 913 Little Walnut Butler 510 140 72 393 693 18,000 601 Logan Philhps 18,000 130 12,000 18, 000 (») 4,022 657 127 12,000 18,000 m 28,24 91.71 432 Sheridan 2S7 192 Pottawatomie... Ell£ 6 172 6 0,32 30,27 13,18 22,85 0,63 1.26 6,08 9,09 56,71 8,07 6 46, 09 531 .30, 000 10,000 45,000 2, 800 29,341 10,000 46,000 2,800 500 23, 000 37, 000 12 000 21,000 106,600 2.3, 95 17,92 20,85 5.27 0,99 12,16 52,93 22,36 13,42 107,04 991 821 Montgomery . . . . 1,969 Lowell 2,497 481 Ludell 373 295 Dickinson McPliersor 17,000 6,000 6,500 16.000 6 01,000 2,798 660 319 883 6 8,000 109 Greenwood Riley 1,873 Manhattan 1.150 1 Including all minor civii divisions not sliown in Division A of this table, witli the exception oJ school districts. 2 Including special debt obligations to public trust funds, and ail long-term loans except special assessment loans, 3 Including ail short-term loans in anticipation ot taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. * Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given lor all other minor civii divisions is that reported at the Federal census of 1900. 6 ,Ioint debt ol Itasca, Logan, and Smoky townships, Sherman county. Total population in 1902, 563, 6 Data are lor the fiscal year 1901, ' See Albion township, Reno county. 6 See Itasca township, Sherman county. 558 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PEECINCTS ETC.i— Continued. KANSAS—Continued. County. INDEBTEDNESS, 1902. r floating. Sinking lund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded.! Unfunded o Total. Per capita. Popula- tion.'" CINCT, ETC. Revenue ' and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1902 1890 $30. 61 0.80 27.08 21.63 22.70 13.09 6.87 1880 To wn ships— Continued . Maple Hill Wabaunsee Doniphan Allen $27,000 M95 27,000 20,000 14,000 22, 000 8,000 559 16, 000 ,52,000 82 300 200 39,000 5 15, 000 18,000 14, 178 38,500 35,000 8,000 6,000 37, 500 10,000 30,000 16,000 27, 000 13,000 91 ('; 22,000 99 145 15,000 17,000 20,000 17,000 166 3,700 18,000 10,000 10,000 17, 000 6,000 7,000 11,. 500 15, 000 8, .500 40,000 72, .500 14, 800 25, 000 1.50 28S 15,000 2S7 12,000 51,000 70 5 8,000 12,000 6 20,000 13, 000 2,000 116 12 527,000 827,000 5 195 27,000 20,000 13,624 22,000 5,904 .569 16,000 62,000 82 300 200 39,000 s 15, 000 18,000 14,178 .38,018 35, 000 5,332 6,000 36, 100 9,000 22, 272 15,000 27, 000 11,863 91 (') 22,000 99 145 15,000 16,007 20,000 17,000 166 3,219 18, 000 9,740 10,000 17,000 6,000 7,000 11,600 15,000 8,500 49, 000 72, 500 14,700 25,000 1.50 2.S8 14, 2.S2 287 12.000 51,000 70 6 8,000 12,000 - 611,920 12,108 2,000 116 12 827,000 437 40,000 20,000 16,000 25, 000 83,000 («) 20,000 91,300 S28. 30 954 "8195 60.28 26.71 19.01 29.17 15.65 5.95 0.49 18.50 25.82 0.08 2.16 0.60 53.42 5 22.66 15.22 31.86 26.24 21.49 4.62 698 27,000 20,000 14,000 22,000 8,000 1,011 Marquette McPherson Meade 1,052 Meade Center $376 467 Medicine Lodge Mill Creek 1,405 Bourbon 2,096 992 Mill Creek Pottawatomie.-. 559 1,134 16,000 52,000 1 20.33 42.43 "i.'si' 866 Mission Neosho 2,014 82 1,059 Mitchell 300 89 139 Modell Norton 200 1 335 Anderson 39, 000 =15,000 18,000 14, 000 38, 500 35,000 8,000 6,000 35, 000 10, 000 30,000 16,000 27, 000 13,000 39,000 17,000 18, 000 15, 000 29,000 40,000 10, 000 8.200 46,000 10,000 33, 100 17,000 27,000 50.86 24.39 15. 65 27.83 15.03 21.87 8.13 6.08 19.46 13.19 23.51 28. .33 20.83 19.00 730 662 Mound McPherson PhiUips 1,183 178 ' 445' 482 1,449 1,629 Mt. Pleasant Labette 2,668 1,163 Marshall 3.78 1,685 2,500 1,400 1,000 7,728 1,000 11.93 12.45 15. 13 20.08 17.39 14.70 0.25 3,027 Coffey Woodson Ness Wabaunsee 723 1,472 747 1,563 1,137 14,000 807 891 366 Reno Sedgwick Woodson Hodgeman Rooks Smith Elk Clay Trego Rilev (') 22, 000 (') 316 22, 000 25.76 0.20 0.93 34.48 23.37 28.90 35.49 0.29 3.87 21.74 25.70 864 North 99 145 600 48.' 54" 17.34 1 155 Northampton 15, 000 17,000 20,000 17,000 i.5,66o ' 19,000 1 435 993 685 Oak VaUey 692 18,000 31.25 479 Ogallah Ocrden 166 580 3,700 18,000 10, 000 10,000 17,000 6,000 7,000 11,. 500 15,000 8, 500 49, 000 06, .500 14,800 25,000 481 832 Morris Ness Sedgwick 18, 000 16,000 10,000 24. .5'' 828 260 17.03 1 39.02 21.08 1 18.02 572 Ohio 456 Ness Cowley Allen ::: : 7,000 12,000 10, 100 10, 000 37,000 1.58, ,500 21,000 15,000 12.32 , 14. .52 12.92 '11.93 15 87 '^ 87 668 Osage 890 Miami 946 6. 39 i 9. 28 1 33.29 18.33 1 162.92 240. 15 1 13.65 14.50 1 1,330 Jefferson 1,472 Oswego 6,000 445 Sumner -'Vndcrson Elk 100 1,077 Ozark 976 150 288 0. 26 579 1 , 200 2,031 Miami 15, 000 718 693 200 87 0.53 642 Sedgwick Montgomerj' . .. . Sheridan 12,000 51,000 12.000 812 Parker 909 70 21 329 Elk •- 8, 000 12, 000 5 20,000 13,000 2,000 7,902 5 9.63 18.43 5 24.28 8.69 16., 38 0.26 , 0.02 8.46 16.95 29.31 10.41 30.24 831 Payne Sedgwick Osborne Phihips Finney Graham Rush 12,000 16,177 17, 000 7,500 551 •■• 8, 080 892 491 Phillipsbure Piercevillf 1,394 130 116 12 451 Pioneer 587 1 Including all minor civil divisions not shown in Division A ol this table, with the exception of scliool districts. ! Including special debt obligations to public trust funds, and all long-tei-m loans except special assessment loans. '•'■ Including all short-term loans in anticipation of ta.xes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certiflcalcs, temporary ' Except where otherwi.sc indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .June 1, 1902, while the population given lor all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. 5 See Grant town.ship, Pottawatomie county. 'Sec Albion township, Reno county. 8 Consolidated with other civil divisions, but debt still charged against the property of the original township. PUBLIC INDEBTEDNESS. 559 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER ^V'lTH THEIR TOTAL AND PER CAPITA INDEBTEDNESS liKSS SINKING FUND ASSETS IN 1902, 1890, AND 1880. BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC— Continued. KANSAS— Continued. TOWN, TOAVT^SIIII', PRE- CINCT, ETC. Townsliips— Continued. PlainviUe Pleasant Pleasant Grove Pleasant Hill Pleasant Valley Plevna Plum Plum Creek. . Plum Grove.. Plumb Portei" Potosi Pottawatom e. Powell Prairie Prairie View . Protection.. . Quincy Quindaro Reeder Reno Review^ . , Rich Richland. Richland. Richland. Richland - Richland. Richland. Richland - Ridge Rochester Rock Branch - Rock Creek. . . Rock Creek. . . Rock Creek Rock Creek Rock Creek Rolling Prairie. . Roscoe Round Mound. Rovohl Ruella Russell Springs Ryan St. Bridget. St. Marys . . Salamanca- . Salt Creek.. Salt Creek.. Sand Creek. Scandia Scott Scott Sedgwick.. . Sewaf d Shannon Shell Rock.. Sheridan Sheridan County. Rooks Lincoln Greenwood . Ellis Ford Reno Phillips Mitchell Butler Wabaunsee . Cheyenne. . Linn Frankhn. . . Comanche . AVilson Phillips Comanche. . Greenwood . Wyandotte. Anderson.. . Reno Haskell... Anderson. Butler.... Harvey. - - Kingman. Labette.. , Pratt Republic Rooks INDEBTEDNESS, 1902. Total. Dickinson. Kmgman. . Norton Coffey Cowley Jefferson Nemaha , Pottawatomie.. Morris , Reno Osborne. Thomas . Harper . . Logan - . . Sumner. . Marshall Pottawatomie. . Cherokee Chautauqua I-incoln Meade Republic. Bourbon. Scott Harvey. . . Stafford Pottawatomie. Greenwood Cowley Linn S16,000 7,000 1,200 32 3,900 18, 000 13, 000 75 18, 780 1,060 20 12,723 100 15, 000 15,000 15,000 18,000 2,000 33, 000 16, 000 6 21,000 1,.500 12, 000 223 17, 000 11,000 13,517 16,000 14,000 6,000 9,000 16,088 261 s.^S.OOO IS, 000 50 205 15,000 500 423 12,000 53,000 » 160,000 20,000 18,000 2,000 23,000 10,000 27,000 0,12S 19,000 8 24 15,000 9,000 327 Funded. =^ 26, 000 20,000 32, ,567 IS, 000 (') 50 S16,000 7,uuu soa 3,900 18, 000 13.000 12, 500 1.5,000 15,000 15,000 18,0.10 2,000 .33,000 16, 000 '21,000 1,500 12,000 Unfunded or floating. Revenue^ and special as.sessment loans, and judgments 17,000 11,000 13,517 16, 000 14,000 6,000 9,000 . 16,000 j S2!I,U.I0 1K,0I1'I 26,000 20,00) 31,500 18,000 15,000 500 12,000 .53,000 1160,000 20,000 18,000 2,000 23,000 10,000 Out- standing war- rants. ,3400 32 Sinking fund assets, 1902. 201 8 4,000 SI, .558 132 ISO 1,200 {=J 27,000 9,128 19,000 '_\'_\\\\\"_\\ ,>^24 4,. 549 ' 24 15,000 9,000 4911 327 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 1890 $16,000 10,000 S16,000 5,442 1,068 32 3,900 11,990 13,000 16,7.^2 I 20,000 1,060 I 3,900 18,000 15,000 20 12,228 Kill 15,000 14,503 13,9.83 18,0011 l,.-..« 33,000 15, 396 6 12.474 L.'.IIO 12,000 . 223 . 15,481 10,772 13,517 15, .820 I 12, .800 6.001) 56 31,034 15,000 15, 000 15, 000 IS, 000 4,000 33,000 16, 000 1880 Per capita. !28. 47 7.34 1.89 0.12 21.20 22. 29 17.31 0. 18 29. .S.S 0. 96 0. U 5. 63 0.11 92. 5(1 30.81 20.59 i 1890 $16. 44 21.98 57.32 21.28 0.17 10. 93 1.70 10. 00 13. 32 32.54 22.87 59.21 4.56 16. .52 12.87 »21,000 1 20.32 2, 000 10.87 0..33 31.31 16,000 W.K', 14,. 500 1 10.54 6,1100 ' 27. ".2 27.90 .52.12 10.98 31.09 50 205 13,044 .500 423 15,000 376 I 12,000 15,000 3,407 : 49..-|93 60,000 s lilll.OOO 8 190,000 3,000 17,01)0 20,000 18.000 , 18,000 2.000 21,.')00 7.208 2li,17li 4,579 16,200 25,000 10,000 22,000 i 17,7.36 0.17 0..53 i. 56. 71 18.14 4.00 0.91 0.70 9.49 18. 87 31.33 27. 74 45.18 45.85 30.20 26.32 43 90 38.30 IS. IS l.s. 04 4. 14 59. 63 7, 99 74. 65 17.93 3.90 19,000 t24 19,000 .- 1 23.49 '0.04 14,. 504 9,000 15,000 10,000 ' 23.17 1 20.93 327 . 1 0.33 1880 9,000 14,, 531 9,000 18,000 14. .59 41.28 13.10 37.66 . 261 0.81 33, 000 18,000 29, 000 18,000 21,000 16, 163 8 20.62 1 26.63 18.26 25. 39 26, 000 ! 17.09 13.02 20, 000 8. 15 7.78 32, .567 36.92 IS, 000 18,000 14. 48 18.02 ('■) 67 69 ' 14 14 1 34 17 23 11 1 13 23 i Popula- tion.^ 562 741 564 268 184 .538 751 421 660 1,100 184 2,173 942 162 394 679 309 932 '3,300 1,156 614 1,104 676 496 414 1,066 260 1,214 218 617 352 323 1,600 1,521 2,453 882 1,243 341 290 385 230 126 603 1,264 1,.583 1,002 563 410 110 1,192 1,739 439 573 576 626 430 993 ^ Including all minor civil divisions not slio\vn in Division A of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 2 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tux certificates, temporary loans, etc. ■1 Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ° Population is that reported by the state census of 1903. '' See Albion township, Reno countv. ' Consolidated with other ciAdl divisions, but debt still charged against the property of the original township. ^ Data are for the fiscal year 1901. ' Joint debt of Salamanca township and Columbus city. Total population in 1902, 3,400. 560 WEALTH, DEBT, AND TAXATION. Table 86 — INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH TIIEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND laso, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. KANSAS— Continued. TOWN, TOWNSHIP, PRE- CINCT, ETC. Townships— Continued. Sheridan Sherman Sherman Silver Creek Silverdale Smoky Smoky Hill.. Smoky View. Smolan Soldier Solomon Solomon Solomon South Bend... South Haven. Southside Spearville Spring Spring Spring Creek . Springdale. Springvale. Stafford Star Starr Steriing Stockholm . Stockton... Stohrville. . Stranger.. . Summers. Sumner, .. Sumner. . . Sumner. . . Sumner.. . Superior. . Superior. . Sycamore . Sycamore . Syracuse. . Talleyrand.. Timberhill... Tioga Tonganoxie . Toronto Troy Twin Groves. Union Union Union Union. . Union. . Union.. Valley. Valley. Valley Valley Valley Valley Brook. Valley Center. Verdigris . Victoria- . Walnut... Walnut... Walnut... County. Sheridan . . Decatur. . Sedgwick. Harper . . . Cowley . . . Sherman . . . McPherson. Saline Saline Shawnee Cloud.... Graham . Norton . . Barton.. Sumner. . Keamv.. Ford.'-.. Butler. .. Harper. . Coffey . . . Sumner. . Pratt Stafford . Coffey... Cloud.... Rice Wallace Rooks. Harper . '. Leavenworth. Thomas . Osborne - Phillips.. Reno. . . . Sumner. . McPherson . . . Osage Butler Montgomery . Hamilton Wilson Bourbon Neosho Leavenworth . Woodson Reno Greenwood - Butler Jefferson . . . McPherson. Rice Rush Sedgwick. . Ellsworth. Kingman . . Morris Osliomo. . Sheridan. . Osage. . . . Sedgwick. Wilson. Rice. . . . Barton. Brown . Butler.. INDEBTEDNESS, 1902. Total. $10,000 77 22,000 6 17,000 19,000 (') 29,740 14,000 '5,000 6,500 7,000 15,000 10,208 1,437 23,000 6,000 5,000 16,000 13,000 19,000 14,500 15,000 14,500 174 13,300 6,000 28 3,000 23, 000 10, 877 29 s 15, 000 200 (0 '" 19, 000 13,000 32,112 250 22, 000 6,000 12, 000 10, 000 19, 600 20, 000 11,000 (') 15,000 10, 000 30, 000 20, 000 27, 078 17, 000 22,000 15, 000 M7,000 2,000 125 18,000 23, 000 10,000 24,6,59 22,000 12,000 16,000 4,600 Funded.! $10,000 22,000 » 17,000 19,000 («) 29,740 14,000 65,000 6,500 7,000 15,000 10,000 1,437 23,000 6,000 5,000 16,000 13,000 19,000 14,500 15,000 14,500 Unfunded or floating. Revenue 3 and special assessment loans, and judgments 13,000 6,000 3,000 23,000 10,000 = 15,000 (') 619,000 1 13,000 1 32,112 22,000 , 6,000 1 12,000 10, 000 19, 600 20,000 11,000 (') 15,000 10, 000 30, 000 20,000 J 27, 000 17, 000 22, 000 15, 000 6 17,000 2,000 18,000 23,000 10,000 24,6."i9 22,01)0 12,0110 16,000 4, .500 Out- standing war- rants. $77 Sinking fund assets, 1902. '$4,193 174 300 29 266' 923 1,100 6 7,508 413 2,617 7,000 6,000 116 1,093 871 730 596 INDEBTEDNESS LESS SINKING FUND ASSETS. $10,000 77 22,000 5 12,807 19,000 « 29,740 14,000 65,000 6,600 7,000 15,000 10,208 1,268 23,000 6,000 6,000 16,000 12,077 17,900 14,500 14, 152 14,500 174 13,300 6,000 28 3,000 23,000 10, 877 29 6 7,492 200 (') 6 16, 886 12, 000 32, 112 250 22,000 6,000 11,587 7,383 12, 600 20,000 11,000 (') 9,000 9,884 30, 000 20, 000 25,621 17,000 22,000 14,293 6 17, 000 2,000 125 18, 000 21,907 10,000 23,788 21,270 11,404 16,000 4,. 500 Total. 1890 $10,000 76 22,000 19,000 C«) 30,000 20,000 6,000 7,100 13,000 18,000 10,000 1,237 30,000 111 5,000 18,000 12,347 24,580 20,000 15,000 15,000 23,000 6,000 3,000 24, 000 10,000 100 (') 20, 000 18, 000 42, 100 22,000 7,162 12,000 10, 000 24,600 20, 000 31,500 (') 15,000 15,000 30, 000 20,000 30, 000 17,000 22, 000 10,000 18, 000 2,500 18, 000 23,000 20, 000 31,. 500 22,000 12,000 18,000 10,000 1880 Per capita. 1902 $19.61 0.30 25.64 6 26.63 25.61 $21. 74 0.29 27.85 30.60 12.90 12.65 67.54 2.35 5.60 38.07 25.33 3.17 15.67 34.29 7.91 25.20 23.31 31.63 27.88 70.41 9.39 0.28 14.57 2.21 0.29 12.77 26.59 9.92 0.08 6 9.72 0.39 39.64 10.77 29.11 0.58 15.49 8.85 15.55 8.36 12.01 14.56 7.47 6.35 19.34 27.65 35.65 18. .58 58.22 29.02 24.23 55.37 4.58 0.36 72.29 12.48 10.38 26. 88 25. 53 17. 7 1 10. 62 13.24 1890 1880 17.79 16.85 7.37 2.57 9. 34 I . 54.88 '. 25.06 1. 3.36 I. 18.44 . 0.87 I. 9.01 l- 23.68 I. 30. 34 i . 41. 59 \ . 37.66 1. 77.32 i. 13.95 L 2.38 ; 2.63 22.14 9.07 36.70 17.98 27.27 14.85 I. 16.78 I. 17.70 !. 8.94 I. 24.75 |. 9.83 I. 23.49 L 11.05 22.42 24.. 55 34.54 25.08 120.57 23.63 17.30 51.72 2.70 79.30 12.40 19.88 23.47 20.52 25.53 11.17 15.97 Popula- tion.* 610 257 858 481 742 244 2,305 1,107 663 2,765 1,250 394 403 400 1,468 175 632 635 518 566 520 201 1,645 626 913 2,720 96 235 865 1,096 355 771 512 454 426 1,114 1,103 432 1,420 1,049 1,374 1,472 277 1,417 511 1,085 561 1,379 292 768 590 307 437 343 249 1,7.55 963 885 833 643 1,507 340 1 Including all minor civil divisions not shown in Division X ol this table, with the exception ol school districts. 2 Including special debt obligations to public trust funds, and all lon^g-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except whore otherwise indicated by footnotes, the population of "cjties, tnnns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of , June 1. 1902, while the population given lor all other minor civil divisions is that reported at the Federal census of 1900. 6 Data are for the fiscal year 1901. «Sr'e Itasca township, Sherman county. 'Sec Albion township, Reno county. PUBLIC INDEBTEDNESS. 561 Table 86.— INPEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOIl CIVIL DIVISIONS IN 1902, TOGETHEIl WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i-ContiniK'd. IvAXS AS— Continued. TOWN, TOWNSHIP, PRE- CINCT, ETC. Townships — Continued. Walnut Walnut Walton ' Wamego Wano Waring Washington . Washington . Washington. Washington . Washington. Washington . Waterloo . Wellington . . West Plains. West Union.. Westminster. Wheatland . . White White Rock.. White Rock. Wichita Wildcat.... Wild Horse.. Wilson Wingfield WolJ River.... York Places not named . County. Cowley Crawford Sumner Pottawatomie. Cheyenne Ness Chautauqua. Jewell Nemaha Rice Wabaunsee.. Washington . Lyon Sumner Meade Norton . . . Reno Ellis Kingman . Lane Republic . . Sedgwick . Elk Graham . . Lane Geary Doniphan . Stafford . . . INDEBTEDNESS, 1902. Total. $0,000 ' 15,000 19,000 35,000 2,500 17,000 = 18,000 15,000 12,000 20,000 19,000 26,000 16,000 5,000 15,000 150 18,000 210 8,000 16,000 78 9,000 26,000 17,000 15,000 150 = 423 15,000 Funded.! Unfunded or floating. Revenue ^ and special assessment loans, and judgments. Out- standing war- rants. S9,000 '15,000 19,000 35,000 2,600 17,000 M8,000 15,000 12,000 20,000 19,000 26,000 16,000 5,000 15,000 8,000 16,000 9,000 26,000 17,000 15,000 .J150 "216' Sinking fund assets. 1902. SS220 3,032 1,083 = 1,179 1,500 3,584 1,137 177 eo9 INDEUTEDNE.SM LESS SINKING FUND ASSETS. $9,000 = 14,780 15,9B8 35,000 2,. 500 15,917 = 16,821 13,500 8,416 18,863 19,000 26,000 16,000 2,830 15,000 IM 13,276 210 7,823 15,391 78 2.54 26,000 17,000 15,000 150 = 423 15,000 Total. $9,000 20,000 19,000 35,000 2,050 17,000 18,000 15,000 15,000 20,000 20,000 26,000 16,000 7,300 15,000 18,000 10,000 16,000 10,000 25,789 17,000 1,404 15,000 = 594,300 Per capita. 1890 1880 $7.43 $7.33 = 7, 62 9.78 18.29 14.34 16.46 18.37 5.85 5.04 19. CO 21.96 2.5. 41 21.84 22.77 23.89 9.16 15.00 35. 13 30.49 48.35 37.85 18.35 4.91 81.97 0.45 26.93 0.34 12.87 CO. 59 0.15 50.00 11.06 16.99 10.77 53.76 15.65 54. 98 0.31 17.69 48.16 78.12 0.34 11.33 18.06 to. 07 95.24 = 0.23 30.99 0.68 30.61 Popula- tion < 1,212 1,939 873 2,127 427 812 662 593 919 537 S93 687 872 576 183 337 493 613 608 254 515 819 1,470 353 192 438 1,823 484 KEXTl'C KV. Total. Districts : Courthouse district . Civil district No. 6 . . Campbell. Calloway. $23,500 12,000 11,500 .523,600 12,000 11,500 i23, r.H) 12,000 11,500 (') (') r.oiisi.vxA. Total. Levee districts: Atchafalaya basin . Bossier Buras Caddo Fifth Louisiana Grand Prairie Lafourche basin Lake Borgne basin. Orleans Plaquemines Parish east bank. Pontchartrain Red River, Atchafa^ laya, and Eayou Boeuf. Tensas basin Drainage districts: No. 2 m m m m (') (') {') $4,111,799 850,000 199,900 30,000 299,800 500,000 25,000 250,000 100,000 325,000 135,000 786,000 500, 000 95,000 16,099 $4,104,450 850,000 199,900 30,000 299,800 600,000 25,000 250,000 100,000 325,000 135,000 786,000 500,000 95,000 8,7.50 7,349 850,000 199,900 30,000 299,800 500,000 25,000 2.50,000 100,000 325,000 135,000 7.'-'6,000 500,000 9.">,(ll)n 16,099 (') (') (') (') (') (') {') (') (') (') (') (') (') (') (') (') {') (') (0 (') ' Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. ' Including special debt obligations to public trust funds, and all long-tei-m loans except special assessment loans. = Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. * Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 19U0. = Data are for the fiscal year 1901. = Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. ^ Population not returned separately. ' Counties in which located not reporte'd. 932—07- -36 562 WEALTH, DEBT, AND TAXATION. Tap.le 86.— indebtedness AND SINKING FUND ASSETS OF SPECIFIED MINOR OIVIL DIVISIONS IN 1902, TOGETHER "WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS^Continiied. B.— TOWNS, TOWNSHIPS, PRFXINCTS, ETCJ— Continued. MAINE. TOWN, TOWNSHIP, TRE- CINCT, ETC. Total. Towns: Abbot Acton Albany Albion Alexander. Alton Amherst - Amity. .. Andover. Anson. . . Appleton . Argyle Arrowsic. . Ashland. - Athens.. . Atkinson Avon Baldwin Beddington. Belmont- . Benedicta. Benton Berwick., , Bethel Blaine Blanchard Bluehill Boothbay Boothbay Harbor . . Bowdoinham. Bradford Bradley Bremen Bridgton Bristol Brooklin Brookton. . . Brooks Brooksviile.. Brownfield. . Brownvillc.. Brunswick. . BuckHeld.... Bijcksport. . Buxton Cambridge. Camden Canaan Canton Cape Elizabeth. Carthage .Caribou Casco Castine Charleston. . Charlotte... Chelsea Cherry field. . Chestcrvillo. China Clifton Clinton Columbia Fall Concord County. Piscataquis. . York Oxford Kennebec Washington. Penobscot. Hancock... Aroostook. Oxford Somerset. . Knox , Penobscot, Sagadahoc. Aroostook.. Somerset . . Piscataquis.. Franklin Cumberland. Washington . Kennebec Waldo Aroostook. Kennebec. . York Oxford Aroostook. .. Piscataquis.. Hancock Lincoln Lincoln , Sagadahoc. . Penobscot. .. Penobscot, .. Lincoln Cumberland . Lincoln Hancock Washington. Waldo Hancock Oxford Piscataquis.. Cumberland. Oxford Hancock York Somerset. Knox Somerset. Oxford... Cumberland. Franklin Aroostook. . . Cumberland. Hancock Penobscot. .. Washington. Kennebec Washington. Franklin Kennebec Penobscot Kennebec Washington. . Somerset INDEBTEDNESS, 1902. Funded.3 Unfunded or floating, Revenue - and special assessment loans, and judgments. Out- standing war- rants. .52,895,934 i SI, 658, 944 | S730,932 So06,05S 4,539 2,770 2,540 10,230 595 1,990 130 1,506 2,400 78,988 4,756 120 1,868 13,583 1,157 4,575 9,300 6,462 1,160 4,061 6,102 1,233 13,79.') 20,207 28, 330 1,542 831 3,018 300 48, 260 472 2,932 784 18,178 6,600 7,820 199 .500 24,017 225 2,461 12,000 73,700 4,815 107,900 9,047 81 37,423 1,384 34,000 14,000 1,889 .38, 185 4,060 2,761 4 , 803 ],r,Oi) 70(1 :i,rii)4 i?,onn 12,139 2,583 6, 100 ■>, 406 927 1,900 9,000 ' 2,400 45,050 4,064 8,500 16,500 28,000 2,200 300 I 48,260 I 12,000 47,00d 3,100 85,100 34,000 ■ 14,000 I "32J066 j "2,' 761" ""i;466" 11,900 33,938 1,700 8,000 1,000 is 666 1 1 6,600 6 900 1 . . 1 .500 15,900 3, .398 26.70(1 .lOO 22, son 6,144 4,000 3,545 2,770 640 1,230 31 1,990 130 1,506 Sinking fund assets, 1902. 521,425 5,583 1,157 ,462 6,102 1,233 13,795 2,707 330 1,542 31 818 472 2,9.32 784 178 920 199 4, 721 1,;«4 700 I. 3,585 ! 2,000 in 100 2, .583 6, 100 2,118 288 927 INDEBTEDNESS LESS SINKING FUND ASSETS. Per capita. 1902 I 1890 1880 1902 1890 1880 82, 874, .509 52,968,028 !S4,.327,464 428 4,539 2,770 2,540 10,230 595 1,990 130 1,506 2,400 78,988 4,756 120 1,868 13,. 583 1,157 4,575 9, .300 6,462 1,160 4,061 6,102 1,2.33 13,795 20,207 28,330 1,.542 &31 3,018 300 48,260 472 2,932 784 18,178 6,600 2,689 2,159 750 858 509 2,319 212 641 120,767 2,765 8,000 2,000 1,841 2,896 149,. 500 6,219 1,.365 2,641 2,751 5,465 5,583 11,184 6,050 1,490 3,500 7,000 14,800 9,974 340 11,418 266 3,. 523 7,819 16,171 28,100 190 32,567 379 100 2,892 6.200 272 636 25,505 Popula- tion.^ 2,461 12,000 I 73,700 I 4,815 I 107,900 9,047 81 .37,423 1,.384 I 34,000 I 14 000 1 . ■s.so 3S,1.S5 4,000 2,701 4,803 900 700 3,604 2,600 12.139 2, .583 0. 100 2, 406 927 8,324 592 1,703 19,026 .30,600 7,820 ' 18,350 500 i 23,. 5.89 .30,895 9,401 10,725 69,185 1,000 149,401 4,106 502 55,, 858 916 48,092 38,. 500 7,671 21,143 2,4.50 !.910 .100 n.,ss,s 1.067 2. 584 2, 500 1.768 2, 670 3.56 4.72 11.65 1.79 6. .34 0..:6 3.73 3. .30 43.16 4.88 0.38 10.38 12.58 1.29 9.24 20.76 7.87 13.49 3.84 17.34 S4.32 S3. 11 1.08 0.72 1.46 I 6.18 I 0.50 ' 0.87 &3.63 2.56 19.09 5.00 4.26 3.71 96.14 4.61 4.79 10.36 4.84 5.10 2.95 2.67 9.23 25.48 6.49 8.45 25.92 8.88 0.31 21.96 8,828 3,000 2,518 21,511 7,837 41,428 600 19,313 8,555 .35,096 14,100 168,702 32,011 652 49.490 2,000 54, .302 3.52 0.63 12.58 3.10 6.67 8.86 5.83 15.44 12.72 15.68 1.62 0.24 3.35 1.78 1.63 1.65 O.Oo 0.29 0.17 1.68 7.13 25.06 3.65 0..36 0..52 5.25 3.07 0.49 2.05 1.15 2.07 3.04 27.67 22.60 25.64 2. .30 11.75 2.74 3.04 6.50 12.96 0.21 1.75 35. 26 42.32 0.19 6.42 2.42 8.29 15.71 7 64 9.99 9.55 10. 82 11.51 6.52 4. 23 0.83 10.22 .:n. 13 51.15 .55.37 4.92 2.02 14. .35 0.22 1.18 1.38 13.25 12.09 11.28 1.42 0.81 1.56 35.94 36.91 52.7/ 84,. 369 15.78 ' 7.05 5.66 , 10.67 20,143 8.03 , 5.17 3,047 1,8.35 i 500 j 2,182 6,909 5.70 2. .^6 0.23 1.94 2.48 3.03 3.67 0.09 0.11 20,000 ' 3.67 15.44 20.94 7, 428 3,178 1,.500 7, 493 8.80 10.94 4.36 ' 4.23 3.19 0. 75 9. 10 1.65 2. 53 4.20 2.61 1.65 1.02 1.42 3. 85 1 91 2.19 18.46 I 716 778 538 878 333 314 364 404 727 975 320 - 180 495 448 821 85 1,058 352 350 1,097 2,280 1,835 954 248 1,828 1,768 1,926 1,305 964 682 657 2,572 9.35 285 669 1,171 1,019 1,570 6,805 1,1.39 2,339 1,838 364 2,825 977 945 887 334 4,758 783 925 842 315 3,092 1,859 709 1,380 235 1,398 669 2£tl 1 Tnduding all minor civil divisions not shown in Division A ol this taWe, with the exception of school districts. 2 Including special deijt obligations to pulrilic trust funds, and all long-term loans except special assessment loans. 5 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax \v;ivrants, tux certificates, temporary loans, etc. •1 Except where otherwise indicated l^y footnotes, the population of cities, towns, villages, and boroughs" having a population ol 8,000 or over in 1900 is esti- mated as of .lune 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. PUBLIC INDEBTEDNESS. 563 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIEI^ MINOR CIVIL DIVISIONS IN 1902, TOGETHER W ITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. MAINE-Continued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1903. INDEBTEDNESS LESS .SINKING FUND ASSETS. Total. Funded.! Unfunded or floating. Total. PvT capita. j Popula- tion.* CINCT, ETC. Revenue ' and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1902 1890 1880 S.33. 27 2.73 17.35 0.25 9.04 114.71 Towns— Co.itinuod. Penobscot Penobscot Cumberland S4, 708 4,875 20,800 300 5,655 31, 093 361 180 800 772 40 1,776 14, 130 6,505 ISO 2,203 7,579 7,065 721 31,921 2,125 2, .837 545 114, 703 849 6,517 15,669 1,174 132 4,200 46,876 4,080 6,500 31,143 3,000 20, 643 9,764 6,569 22, 470 9,500 3,017 15, 478 1,583 339 7,000 5,225 4,974 5,060 4,084 5, 250 2,000 4,267 6,282 2,000 824 2,037 25, 107 750 1,225 30 ],403 1,800 560 16, 115 114,500 S4, 708 4,875 $4, 708 4,875 20,800 300 3,394 31, 093 361 180 800 772 40 1,776 14, 1,30 6, 505 180 2,203 7,579 7,065 721 31,921 2, 125 2,837 545 114,703 849 6,517 15,669 1,174 132 4,200 46, 876 4,080 6,500 31, 143 3,000 20, 643 9,764 6,569 22, 470 9,500 3,017 15, 478 1,583 .3.39 7,000 5, 225 4, 974 5,060 4.084 5,250 2,000 4,267 0,282 2,000 824 2,037 25,107 7.50 1,225 30 1,403 1,800 560 16,115 SI, 189 2,600 21,314 8.50,000 3, 638 28, 084 199 7,494 131,000 84.02 4.68 14.81 0..50 6.01 35.49 0.76 2.47 2.45 0.38 0.06 3.37 4.80 6.18 0.21 1.17 8.69 5.74 2.58 14.99 1.40 2.33 0.82 26.19 1.40 4.47 27.63 1.11 0.25 9.63 12.09 2.70 11.61 7.45 1.19 12.67 8.06 16.65 9.61 6.90 3.52 19 37 4.66 SO. 99 2.25 14.33 16.' 62' 113. 15 1,170 Corinth 1,042 820,800 ' 1, 404 $105 195 231 .393 .361 604 Cutler Washington 5,424 30, 700 82,261 11,000 114,504 565 876 York 473 Washington Hancock Hancock 180 800 1,139 2,314 600 2,961 22, 800 7,082 520 16, 375 15,181 14.99 6.32 "i.'76" 45.80 13.66 5. 71 7.29 6.98 7.83 0.79 6.39 16.63 73 327 772 40 1,776 560 1,455 180 2, 203 1,079 2,047 634 Detroit Somerset Penobscot Oxford a 1,036 125, 114 13,397 527 Dexter 13,570 2,941 Dixfield 5,050 1,052 Penobscot Piscataquis 843 9,119 9,213 4,702 412 3,200 48,313 3,279 12, 059 4.70 8.83 4.23 1.80 2.12 "6! 79' 63. 43 1.44 8.84 28. 50 4.59 "Ybs 2.77 0.96 9.49 6.15 28.64 3.18 9.62 "3.' 96" 3.82 2.04 2.92 3.04 8.03 7.59 80.67 2.04 8.36 0.81 2.64 4.12 7.87 1,889 6,500 7,065 882 Durham Androscoggin . . . Aroostook Androscoggin . . . Washington Aroostook Penobscot Hancock 1,230 721 163 ?, 125 812 545 803 849 710 15, 069 1,174 1.32 280 15,000 16,758 4,209 7,165 1,706 2, 182 4,946 7,000 12, 454 54,303 1,000 7,478 2,129 1,521 Easton 2,025 1,216 Eddington 578 123,427 1,080 12,927 16,500 3,527 663 Eden 110,000 3,900 4,379 607 Eliot York 5,807 1,458 Somerset Penobscot Penobscot FranBin Somerset Cimiberland Kennebec Aroostook Aroostook Piscataquis Waldo 667 Enlleld 1,062 Etna 527 Eustis 4,000 30,000 200 16, 504 4,080 600 2,256 '), 727 1,500 6,160 21,692 436 372 2,471 4,281 3, 150 22, 086 3,878 Palmouth 1,511 Fayette 5,400 31,000 3,000 500 143 560 Fort Fail-field 4,181 Fort Kent 2,528 Foxcroft 19,831 812 9,764 3,561 27,219 9,994 36,000 7,367 15. 77 9.09 28 50 6.37 1,629 Frankfort 1,211 Franklin Cumberland Oxford 3,008 397 22, 470 5,000 1,475 9,304 1,112 26,808 4.212 15, 113 4,205 4,389 29,526 0..59 6.66 '26.' 3.5" 4.90 0.49 16.42 3.48 13.99 14.66 6.70 9.13 2,339 FryeDurg 4,500 3,017 10, 096 1,450 1,376 Penobscot Sagadahoc Oxford S5T 5,100 282 133 339 9 17, 279 1,646 4,623 19, 208 799 Gllead 340 Glenburn Penobscot Cumberland Cumberland Androscoggin . . . Piscataquis 0.74 7.93 461 4,500 2,500 :;. 76 3.76 6.02 4.53 5. 51 3.40 0.92 6.65 2,540 5,225 78 2,560 84 5,250 1,3,88 Greene 4, ,896 2,500 1,646 9, 420 1,321 17, 250 12,597 10, 518 7,734 .S75 3, 438 2, 320 2,376 2,203 1.86 'i7.'i9" 12.74 9.43 2.25 20. .58 14.30 3.81 8.78 0.49 2.67 1.99 2.75 2.10 826 1,117 4,000 12,500 13, 029 7,' 402" 741 Guilford Piscataquis Penobscot Somerset Cumberland Washington Cumberland Oxford... 1,544 2,000 4,107 6, 1.50 2,182 Harmony 160 7.47 : 10.51 571 Harpswell Harrington Harrison 132 3. .59 1.72 0.8.5 3.09 22 52 2.37 2.48 0.03 7.05 1.77 0.93 12. 65 24.43 "i."i2' 5.78 18.97 1,760 2,000 1,165 S24 1,200 3,979 IS, 476 969 Hartford 1,967 70 21,107 -50 225 30 1,403 660 Somerset Aroostook Oxford 4,000 1,115 Haynesville Hebron 316 1,000 4, 250 17, 105 7. OS 1.64 4.83 "'6.'s.5' 2S.46 "(iiie' 2.14 9.88 494 Penobscot Aroostook Oxford Penobscot York 1,183 Hersey ! 247 5, 131 199 1,800 8,942 1,.534 15, 230 54, 700 1,015 560 5, 715 602 Hnlhs 10,000 112,000 400 2, 500 1,084 40,536 1,274 Houlton Aroostook 114,500 10.10 ,■ 10.95 4,6.86 ' Including all minor civil divisions not shown in Division .V of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-terra loans except special assessment loans. ' Including all short-tenn loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. * Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 564 WEALTH, DEBT, AND TAXATION. Tablr 86.— indebtedness AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH ' THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETCJ— Continued. MAINE— Continued. ' TOWN, TOWNSHIP, PRE- CINCT, ETC. Towns— Continued. Rowland Hudson Industry Island Falls Isle au Haut Islesboro.. Jaokson Jay Jefferson . . Jonesboro. Kennebunk Kennebunkport . Kingneld Kingman Kittery Knox Lagrange - Lebanon. . Leeds Liberty... Limerick Limestone, , Lincoln Lincolnville. Livermore.. Lovell. . , Lowell. . Lubec--- Ludlow . Lvman . . Macbias Madison Madrid Masardis Mattawamkeag . Mechanic Falls. . Meddyberaps Medford Mexico Millinocket ,. Milo Minot Monmouth. Monroe Monson County. Penobscot . Penobscot . Franklin... Aroostook. Hancock.. . Waldo Waldo Franklin Lincoln Washington. York York Franklin.. . Penobscot . York Waldo Penobscot York Androscoggin. Waldo York Aroostook Penobscot Waldo Androscoggin . Oxford Penobscot. .. Washington. Aroostook... York Washington. Somerset Franklin Aroostook... Penobscot... Androscoggin. Washington. .. Piscataquis — Oxford Penobscot Piscataquis Androscoggin. Kennebec. Waldo Piscataquis. . . Montville Waldo Mon-ill Waldo Mt. Chase I Penobscot . Mt. Desert I Hancock . . New Limerick : Aroostook. I New Portland ; Somerset . . New Sharon j Frunklin.. New Sweden Aroostook. New Vineyard I Franklin . . Newburg Penobscot . Newcastle . Newfield. .. Newport. .. Newry Nobleboro . Norridgewock North Yarmouth . . . Northfield Northport Oatfield Lincoln York Penobscot - Oxford. . .. Lincoln Somerset Cumberland . Washington. Waldo Aroostook. . . INDEBTEDNESS, 1902. Total. 3,500 6,000 157 3,995 5,775 27, 102 1,992 863 17,027 23,500 20,423 3,248 2,500 1,600 10,683 1,744 1,777 1,208 31,696 626 1,850 11,335 1,231 2, 516 1,237 8,730 10 25,051 2,;i-ss 6,0137 40, 600 1, 239 422 400 1,910 Funded.2 S7,200 $300 2,685 4,500 600 1,000 13,285 18,500 3,200 11,000 500 7,706 40,200 3,000 27, 000 4,700 18,000 21,000 2,900 400 Unfunded or floating. Revenue 3 and special assessment loans, and judgments. 1,000 4,900 3,786 3,000 450 '3,965' 1,500 17,377 2,500 'i,'449' 3, 500 6,000 545 3,651 669 800 10, 707 6,500 19, 243 3,100 2, ,600 1,600 10, 683 Out- standing war- rants. 1,000 1,082 184 1,860 9,315 1,113 92 4 1,788 5,261 3, .629 2,026 761 1,863 9,066 1,124 3,246 861 450 157 450 2,124 102 1,333 63 1,620 Sinlcmg fund assets, 1902. 1,744 1,777 1,208 96 626 606 11,335 931 2,516 1,237 7,730 10 4,061 706 3, 737 1,239 422 1,910 I $8,896 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 $7,584 1,866 9,316 8,298 92 1,504 1,788 13,286 5,261 2,209 37,564 23, 428 3,235 3,786 14,592 3,529 2,476 761 3,966 2,696 2, .363 18,272 18,501 3,246 2,600 861 1,899 40, 200 408 62 3,500 6,000 167 3,995 5,776 18, 206 1,992 863 17,027 2.3,600 20, 423 3,248 2,600 1,600 10,683 1,744 1,777 1,208 31, 696 626 1,860 11,3.35 1,231 2,616 1,237 8,730 10 26,051 2,388 6,637 40, 600 1,239 422 400 1,910 Total. 1890 $1,050 1,775 16. 625 i;i03 726 3,269 2,683 5,357 660 4,296 5,400 6,035 9,000 3. 166 12, 991 2,313 4,129 600 3, 953 6, 904 16, 661 2,43) 2, 600 1,200 856 2,665 800 2,671 16, 364 17, 232 14, 676 6,663 3,278 2,000 2,737 1,141 92, 350 3,400 840 36, 244 217 6, 431 1880 4,971 16,744 437 1,346 484 8,522 8,697 3,000 5,940 21,. 348 2,500 160 26, 564 2,368 1,300 5,099 4,583 4, 445 7,233 700 9,416 23,000 3,088 1,500 12, 828 500. 8,154 14,416 1,622 400 2,000 6, .506 22, 903 8,804 3,585 4,000 9,437 9,309 1,400 3,967 4,0.33 16, 686 118,299 10, 020 7,097 1,000 46.3.50 159, .523 603 14,037 $14.61 4.34 16.84 7.81 0..51 1.63 4.07 4.82 4.55 3.65 11.64 11.04 4.67 4.04 6.08 6.32 4.31 0.57 3 72 3.66 Per capita. 1902 1890 $6.14 3.48 30. .50 4.96 3.62 3.25 6.14 3.48 0.40 6.88 1.70 2.76 14.98 4.72 4.64 2.32 4.94 2.70 0.52 6.16 4.24 0.69 3.93 2.66 12.24 2.22 1.24 6.33 13.38 1.04 0.09 1.68 2.17 0.48 9.12 10.96 10.79 12.94 3.06 20.87 17.76 4.02 2.02 1.67 9. .57 1.78 4.23 4.04 19.81 1.04 2.03 11.98 1.42 4.31 1.69 8.12 0.01 16.34 8., 35 S. 19 27.16 1.93 3.36 0.73 2.22 5. .54 1.21 2.72 3.42 4.21 2.61 7.52 15.90 12.72 0.93 11.78 6.40 7.13 7.04 2.02 ;.oi 1880 $0.61 7.64 23.42 1.86 4.91 0.71 6.60 5.41 5.41 2.08 8.88 5.51 0.29 8.22 2.78 1.80 3.18 3.84 4. .58 5.77 1.07 5.68 13. 49 2.45 3.46 6.08 0.60 3.70 10.96 3.71 1.89 6.03 16.14 12.99 5.79 2.62 4.84 7. .52 18.84 4.52 3.89 2.86 ! 2.46 38. 27 2.97 40.69 Popula- tiou.^ 'i2'6.3' 3.17 12.70 0.27 i 72.04 77.12 10.07 66.43 106.99 0.61 1.52 ! 9.31 16.10 619 430 563 1,063 182 923 439 2,758 1,166 606 3,228 2,123 693 936 2,872 568 574 1,3.35 1,065 737 874 1,131 1,731 1,223 1,125 30O .3,005 394 687 2,082 2,764 326 438 .527 1,687 154 (5) 1,150 808 1,236 958 1,116 982 420 299 1,600 600 913 946 867 584 734 1,075 676 1,.633 286 810 1,405 642 - 126 545 1 1ncluding all minor civil divisions not shown in Division A of this tabic, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. •3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ■I Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as ol .Tune 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. » Population not returned separately. PUBLIC INDEBTEDNESS. 565 Table 86.— INDEBTEDNESS AND SINKING FlfND ASSETS OF SPECIFIED MINOR OrviL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY JIINOR CTVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC. i— Continued. MAINE— Continued. TOWN, TOWNSHIP, PKE- CINCT, ETC. Towns— Continued. Oakland Old Orchard Orland Orono Otisfleld Oxford . .. Palermo . . Palmyra.. Paris Parkman . Passadumkcag . Patten Pembroke Penobscot.' Perham Perry Peru Phillips Phippsburg . Pittsfleld . - . Pittston. . Plymouth. Poland Porter .... Pownal — Presque Isle . Princeton Randolph — Rangeley Raymond Readfield . Rockport . Rome Roxbury.. Rumf ord . St. Agatha. St. Albans . St George. Salem Sanford Sangerville. Scarboro . . . Searsmont . Searsport . . Sebago Sherman... Shirley Sidney Smithfleld . Smyrna Solon Sqmerville Sorrento South Berwick South Thomaston . Southport Springfield Standish Steuben Stockton Springs . Stoneham... Stonington. Strong Simmer Surry County. Kennebec York Hancock . . . . Penobscot. .. Cumberland . Oxford Waldo Somerset . . . Oxford Piscataquis Penobscot . . . Penobscot . . . Washington. Hancock . . . . Aroostook.- - Washington . Oxford Franklin . . . . Sagadahoc . . Somerset . . . . Kennebec Penobscot Androscoggin . Oxford Cumberland . . . Aroostook... Washington . Kennebec Franklin. . . . Cimiherland . Kennebec- Knox Kennebec. Oxford . . - Oxford . . . Aroostook. Somerset . . Knox Franklin . . York Piscataquis . Cumberland . Waldo Waldo Cumberland . Aroostook... Piscataquis . Kennebec Somerset Aroostook... Somerset . Lincoln . . . Hancock . York Knox Lincoln Penobscot . . . Cumberland . Washington. Waldo Oxford . . , Hancock . Franklin . Oxford . . , Hancock . INDEBTEDNESS, 1902. Total. S19, 836 40,000 12, 960 30, 300 1,053 13,718 1, 522 2,000 8, 475 3,578 1,200 16,825 6,098 6,010 1,020 14 2,899 1,304 10, 230 61,813 3,719 89 8, 265 6,236 2,100 38,955 5,000 2, 932 3,781 6,166 1,829 18, 075 3,444 2,800 75,000 100 2,190 3,136 2,482 37,751 12,862 20,852 1,000 1 1,515 1 6,248 5,114 192 6,323 7 1, .581 3,450 31, 000 2 14,319 5,500 2,800 1,9.53 7,099 3, 299 3,309 Funded.' $26,000 25,000 15, 000 Unfunded or floating Revenue ^ and special assessment loans, and judgments Out- standing war- rants. '., 300 .,000 4,200 5,500 3, 309 S19,S30 14, 000 10, 821 6,300 900 2,966 1,200 1,200 6,000 4,514 10, 230 5,100 2,100 10, .500 5,000 3,000 6,335 1,040 5,075 29,000 10, 300 6,200 10, 690 836 82, 139 153 8,918 1,522 2,000 8, 475 612 1,496 1,020 14 2,899 1,304 26,713 3,719 205 i, 231) 7, 45, 2,932 7S1 831 3,444 2,800 100 2,190 3.136 '182 2,451 12,862 1,000 1, 515 1,640 5,114 192 123 7 1,.581 3,450 1,117 2,099 245 176 200 122 340 Sinking fund assets, 1902. S874 1,535 INDEBTEDNESS LESS SINKING FUND ASSETS. Total. 1902 tl9, 836 40,000 12,960 30, 300 1,053 13,718 1,522 2,000 8,475 3,578 326 15, 290 6,098 6,010 1,020 14 2,899 1,304 10, 230 61,813 3,719 89 8,265 6,236 2,100 38,125 5, 000 2,932 3,781 6,166 1,829 18, 075 3, 444 2,800 75, 000 1890 ■12, 500 6,986 2,000 7,381 2,226 5,200 1,585 4,612 8,649 4,518 8,600 385 1,977 10, 759 11,350 29, .500 15, 420 6,620 20,313 6,089 2,399 26,155 1,050 3,798 .500 3,216 7, 765 10, 153 10, 973 8,657 12, 000 23, 763 2,894 6,300 13,311 612 1,000 19,527 4, 532 3,367 9,487 25, 210 33, 852 20,904 17,800 10, 940 337 :, 115 1,.500 4,720 3,541 19,800 9,495 11,1.57 3,496 4,689 1 12,691 8, 400 4. 892 Per capita. S10.37 41.49 10.36 9.30 1.45 10.31 2.01 2.19 2.63 4.98 0.80 13.05 3.69 6.20 1.76 0.01 3.75 0.93 8.16 21.38 3.16 0.14 6.02 7.04 3.65 10.02 4.67 2.72 3.93 7.49 1.84 7.81 8.20 11,76 19.89 0.07 2.11 1.42 12.73 6.21 9.94 11.18 1.06 1.12 10.86 ■ 5.22 0.77 6.92 0.02 3,85 3.46 82.89 0.02 4.49 3.86 0.82 3.67 4.72 3.66 3.79 0.86 0.11 13.46 1.46 0.38 1890 $1.22 6.83 1.44 2.65 2.66 3,57 1.79 1.46 10.64 4.83 5.61 0.25 2.09 15. .55 8.14 21.13 6.16 5.17 8.22 6.00 3.37 8.59 1.02 2.96 0.81 3.47 3.01 1.17 j 1.03 0,75 '"i.98' 7,07 16,68 4,96 i 35,23" 7,89 27,83 r, 87 19,09 2,38 0,37 3,41 6,40 5,24 3, .50 1880 6,01 4,89 9.34 7.25 21.25 2.28 2.16 13.24 2.03 1.40 8.40 3.38 3.22 11.50 17.64 17.73 8.50 7.29 9.99 0.26 3.96 2.66 4.17 18.41 19,98 4,66 5,02 12,33 7,08 3,78 6,83 4,84 3,30 13,50 21,13 8,28 4.13 Popula- tion.* 1,913 964 1,261 3, 257 728 1,331 767 915 3,225 718 409 1,172 1,652 1,156 580 1,245 773 1,399 1,254 2,891 1,177 658 1,648 886 592 3,804 1,094 1,077 961 823 2, 314 420 238 3,770 1,396 1,037 2,206 195 6,078 1,294 1,865 949 1, 349 576 980 248 1,068 449 411 996 374 117 3,188 1,426 527 532 1,504 901 872 284 1,648 637 802 900 1 Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. „„.,„t„ t„^ , „,t,fi, „„. t„,„„„r,rT7 2 IncludinI all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax ccrtiflrutes. temporary Jqqtiq pt,f* < Except where otherwise indicated by footnotes, the population of '■cities, towns, villages, and boroughs" having a Population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the * ederal census oi uou. 566 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1850, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PHECINCTS, ETC.i— Continued. MAIXE— Continued . Towns: Abington., Acton Acustinet. Agawam . . Amherst- . County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUNE ASSETS. Total. Funded.! Unfunded or floating. Total. Per capita. 1 Popula- CINCT, ETC. 1 Revenue " and special assessment loans, and judgments. Out- standing war- rants. 190-2 1890. 1880 190'2 1890 1880 tion.4 Towns— Continued. Hancock Oxford S237 88 17,500 1,127 13,777 13,300 2,200 2,578 22, 731 2,5, 704 27 707 1, 173 14,601 413 88 1.5,880 1,200 60,917 514 2.347 13,646 300 1,072 4,000 7,491 1,933 13,526 325 771 1,181 402 6,000 750 1,445 562 985 5, 103 20 835 19, .500 500 2,460 19,871 628 616 6,600 48, 335 28, 604 S237 88 8237 88 17,500 1,127 13,777 13,300 2,200 2,578 22, 731 25,704 27 707 1,173 11,466 413 88 15,880 1,200 60.917 514 2,347 13, 146 300 1,072 4,000 7,491 1,933 13,526 325 771 1,181 402 6,000 750 $0.31 0.31 6.51 2.27 6.57 6.62 4.75 3.37 12.34 2J.6/ 0.03 2.92 0.62 5.56 0.74 0.38 6.73 2.56 19.37 1.18 1.13 10.73 0.33 1.52 3.54 10.15 4.68 6.74 1.64 1.11 3.22 1.22 5.19 1.88 12.35 l.,34 0.60 2.65 0.03 1.21 8.56 0.88 1.18 15.61 0.77 3.84 7. ,50 21.26 10.72 7.58 282 SI7,000 S500 S.32, 120 220 9,917 200 4, 375 2,918 7,665 2,174 $241,627 $10. 67 0.37 7.11 0.10 9.02 3.36 3.80 1.61 $80.09 '16." 25" 0.04 11.69 5.87 6.36 2.688 Thorndike Waldo Sagadahoc Hancock Washington Waldo Androscoggin. .. 1,127 13, 777 896 2,200 2,578 497 Topsham 15,833 86 6, 451 6,212 14, .530 2.097 12,404 2,010 463 Troy 766 16,000 24, 500 6,731 1,842 1,204 27 707 849 4,601 413 88 1,248 Waldo 877 Oxford 100 0.43 242 Aroostook Kennebec Penobscot Hancock Knox 324 1,878 10,000 S3, 135 22,354 ),189 42,042 10.89 1.83 "'6.' 38' 16.04 .3.02 4.31 2,062 553 1,075 12, 293 234 15,880 1,000 z,358 Waldo 1,200 19,717 .514 37 3,646 468 41,200 161,727 171,466 2,094 6.182 823 3,305 13,304 4.500 8,767 46.14 1.13 "i.'28' 6.98 0.73 9.30 5.12 0.09 3.04 4.07 2.29 '3'2i' 46.63 4.15 2.85 1.02 2.85 14.00 4. .59 8.43 . 4.2.3 5.92 21.34 "'.5.' 49" 10.00 3,145 Androscoggin.. . 436 2,310 2,310 2,069 Aroostook Oxford 10,000 500 ],225 Waterford 300 1,286 5. 410 698 8,234 2,992 190 690 3,472 924 917 Kennebec Androscoggin . .. Franklin Piscataquis York 1,072 3,000 707 1,000 1,131 Weld 7.491 1,933 1,806 325 738 413 Wells 1 1 . 720 10,372 1,4.50 20,853 2,007 Washington Kennebec Aroostook 198 West Gardiner 771 603 1,181 402 6,000 250 500 158 985 328 367 3, 362 15, 103 303 317 26, 440 17, 139 1,800 9,632 330 3,896 1,156 Whitinp Washington Piscataquis Piscataquis Franklin Cumberland Kennebec Penobscot Kennebec Hancock Kennebec 500 945 404 ; 0.71 399 Williamsburg Willimantic 1.445 .562 985 5, 103 700 4.32 1.35 117 419 '3.' 38' 10.43 0.89 2.28 11.44 15.88 2.00 1,647 4, 775 7, .500 8,895 835 7,919 1,929 20 J..; 20 835 782 Winn 835 688 19, .500 """'2,' 260" 56 628 615 19,500 .500 2, 460 19,871 628 615 6,600 48,335 28, 604 4.37 ; 6.57 2,277 Winter Harbor 500 200 3,390 571 5,900 129, 783 7,056 12,372 259, 117 1,5,089 '"'22,' 229' 39,000 9,5.58 ' 424, 418 2.79 1 5.77 74.89 140.29 8.21 1 15.85 2,088 16, 42.5 1,273 Oxford 816 Penobscot Sagadahoc Cumberland York 160 6,600 40, 000 2S, 604 ! 19.26 0.81 1.93 1 2.08 3.88 880 6, .500 1,835 1,700 5,085 "286,588 2,274 2,668 1 1 1_ 1 MARYLAND. [No debt reported for minor civil divisions of the class here considered.] MASSACIITJ.SETTS. * Total $14,957,096 I Sn,.573,340 ' Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. 2 Including special delit obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, lux certificates, temporary ^ Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and lioroughs" having a population of 8,000 or over in 1900 is esti- mated as of .Tune 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 'Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. • Indebtedness less sinking fund assets for minor civil divisions rcportirg debt in 1880 but not in 1902. PUBLIC INDEBTEDNESS. 567 Table 8 C— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS LV 1902, TOGETHER 'WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IX 1902, 1,S!)0, .V.\l) l.S.SO, BY MLVOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC- fontinuud. MA8SACHU.SETTS— Continued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS Total. LE.yH .SINKINi; FUND ASSETS. Total. Funded .2 Unfunded c Revenue 3 aii'l speciiil asscssnr nl loans, anl judgments. r floating. 1 190i 'cr capita. 1890 1880 S2S. 58 ' 6.02 ^21.73 4.61 9.52 3.99 11.48 10.81 24.07 3.65 10.00 40.46 34.82 18.28 "l.'.50' "O.'si" 30.74 11.46 "8.' 26' \\.'. 5.52 14.14 0.69 2. 15 7. 45 7.14 24.75 11.56 2.12 0.97 9.37 17.91 4.84 12^5 9.66 32.03 , 5.43 5.62 6.69 ! 22.53 70 i 5 42 Popula- tion.'' CINCT, ETC. Out- standing war- rants. 1902 1890 S175,515 12,482 3,800 4,090 68,300 5, .585 56,000 74, 784 I.SKO Towns— Continued. Essex Worcester Middlesex Franklin Worcester Worcester Norfolk .$367,400 5 14,000 5 510 6 5,200 555,000 6,900 63,000 555,000 59, 450 17,7.32 212,0.50 3,030 147,000 5 41,. 500 51,285 6 6,300 5 2,000 5 376,050 6 15, 660 5 23,000 5 21,707 6 7,000 162,000 6, 175 10,000 10, 500 16,000 5 35,560 18,240 .58,800 7,895 287, 600 5 15,000 51,582 65,500 50,000 373,850 2,000 6 12,000 4,600 19,000 6,100 5 11,940 5 2,000 34,000 5 15, 500 5 1,000 6 76,800 10,515 2,600 5 4, 000 1,200 5 25, 2.56 91,2,50 1.50,342 43, 500 6 12,000 2, 324 6,000 5 2, 460 5 105, 332 1,800 5 4, 600 215,660 104, 050 .5288,000 6 8,500 S79, 400 S.j9, 961 ?307, 4.39 5 14,000 6 510 5 5,200 5 47, 151 6,900 63,000 5 49, 680 59,098 17,7.32 188, 631 3,030 1.30,612 5 41,500 51, 285 5 6,300 5 2,000 5 290,962 6 15, 660 6 23,000 6 21,279 6 7,000 162,000 6,175 10, 000 10,500 16,000 6 35,. 560 18,240 58, 800 7,895 2.35,3.52 5 11,101 51,5,S2 65, ,500 .50,000 373,8.50 2,000 5 12,000 4,600 19,000 6,100 5 11,940 5 2, 000 34,000 6 15, .500 5 1,000 5 76,800 10,515 2,600 5 4,000 1,200 6 25,2.56 91,250 1.50,342 43, .500 6 12, 000 2,324 6,000 5 2, 460 5,S7,804 1,,S00 5 4, 600 194, 4.S6 104, 0,50 .S45.13 8.36,201 57.44 8, 7U0 •- 0. 58 12, 243 6 5. 45 103,6,80 5 6.68 13, 165 4. 26 36 1!( 6,813 5 5,. 500 6 510 5 5, 200 6 5,000 Ashby 876 Ashfleld 955 Athol 5 50,000 6,900 63,000 5 55, 000 54, 450 13,000 209,050 5 7,849 7,061 1,621 Avon 1,741 Ayer Barnstable Middlesex Barnstable Norfolk 5, 000 ...\.... 6 5,320 352 34,393 5 20.31 13. 54 2,446 4,364 4, 1S2 ^.5.50 2,000 64, .500 Middlesex Bristol 3,000 3,030 2,000 5 41,500 51,285 6 6, 300 5 2,000 6 24,8.50 5 15, 660 6 23, 000 ""'"5'4,"666" 33,000 6, 175 10, 000 10,500 23,419 18,503 48.01 3,929 949 3.19 47.07 5 7_ 25 Billerica Middlesex Worcester Barnstable Middlesex Worcester Norfolk 145,000 16,388 19, 661 33,860 1,000 700 5,500 120,000 2,120 31, 405 7.600 5.963 145,345 2, 705 6,500 1,300 38, 602 2,775 69, 400 5,721 ' 30.95 2,378 '519.94 '51.47 44, .5.50 ,6 48.65 1,114 5 18.89 50, 500 5 7. 51 1,6.57 316 Boylston Braintree 1,.364 6 351,200 6.85,088 5,981 829 Brewster Barnstable Worcester Franklin Middlesex Norfolk 3,062 1,446 593 Buckland Burlington 5 21, 428 5 279 6 3,000 5 428 22,000 5 14.72 129,000 24,527 35.34 12.86 9.14 5.65 9.15 6 8.93 14.94 21.31 4.51 41.64 5 7. 61 44.85 21.73 13.63 50.13 1.02 55.14 2.55 8.99 1.88 6 3.36 6 4. 68 16. .39 6 5. 12 5 0. 84 613.71 8.70 3. 43 6 3.86 4,584 480 Carlisle . Middlesex Franklin Worcester Barnstable Middlesex Berkshire Norfolk . . Charlemont 21,000 10,301 10,048 1,094 1,860 Charlton..., Chatham 16,000 5 17, .560 19.76 1.47 1 749 Chelmsford 6 18, 000 18,240 38,000 7,895 3,984 1,221 Cheshire 16,003 7,700 6,900 126, 1.56 17,200 29.967 .52,000 22, 230 24, .5.50 22.900 72, 500 13,000 12.23 3.15 4.13 28.50 11.85 27.75 18.02 "i.'m" 17.87 14.46 11.25 12.89 18.49 7.39 : i 3.18 ! "'9.' 76' Cohasset.. 20,800 2,759 Franklin Middlesex Franklin Dukes 1,749 Concord 277, 500 6 15, 000 41, 100 50,000 27,50ff 373, 850 10,000 .52,148 5 3, S99 .5,652 1,4.58 Conway Cottage City 10, 000 482 1,100 Dalton Berkshire Bristol. ."T. 15, 500 22, .500 3,014 10, 895 3,669 Norfolk 13, .500 52,000 7,457 Deerfleld Franklin Barnstable Bristol 2,000 34, 575 1,969 Dennis. ... 6 12,000 2, .333 Dighton 4,600 19,000 5,800 5 2,940 6 2,000 34,000 6 4,000 5 1,000 4,000 13, 165 8,896 4, .378 5.50 51,. 525 5, 551 2,178 2. 12 1 - 2'' 1.802 Douglas Worcester Middlesex Worcester Middlesex Plymouth Plymouth Hampden Hampshire Dukes Berkshire Hampshire Franklin Essex Bristol Barnstable Norfolk Norfolk Bristol Essex Franklin Worcester Hampshire Hampden Berkshire Franklin 6.90 4.46 1.49 1.32 27.00 "3.' 76" 5.02 "34.'i.5' 2, 113 Dracut 300 6,000 14,067 3. ■'.53 Dudley 6 9,000 3. 553 Dunstable 75,000 2,075 East Bridgewater . . . 5 11,500 1.91 1 3, 025 East Longmeadow .. Easthampton 1,187 6 76, 800 17,400 18, 793 2,300 5. 000 9,000 35, 279 13,000 20,000 95, 405 3.96 16.26 2.72 4.76 73.22 5, 603 10,240 275 1,209 Egremont 2,600 6 4, 000 758 Enfleld 15,. 500 5.25 14.86 9.26 23.07 20.. 59 33.45 4. 45 15. 27 8. 25 7. 80 0.41 10.72 4.87 , 4.25 6, ,S5 8. 52 7.22 ' 13.64 14.19 10.17 1,036 Erving 1,200 5 25, 129 26, 2.50 20.120 ' 1.23 973 5 127 .55.. 861 43,900 615.19 25. 58 42.95 13. 32 5 2.39 1.67 3.16 5 2.42 1,663 Fairhaven ; . 65, 000 150,000 43, 500 3, 567 342 3, 500 Foxboro 24,200 2,000 6,906 14, .500 6,9.32 71,000 23,000 43,438 5, 645 19,000 10,000 3,266 Franklin 5 12,000 2, 324 6,000 6 1,621 5 2, 340 1,800 6 4, 600 27, 800 17, 125 5, 017 1,394 1,900 Gill 6 800 6 101,000 5 39 5 1,992 1,015 Grafton 6 17, ,528 41,000 51S 03 2.37 6 4. 3K 33 22 13.13 4,869 761 Granville 1,0.50 5, 864 7,927 Great Barrington Greenfield 187,000 86,925 860 21,174 63, 843 145,000 5,600 120, 000 13,,S4 27.61 1.20 30. 75 [inls, t(jx certificates, temporary 1 Including all minor civil divisions not shown In Division A of this table, with the exception of school districts. ^ Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, t;ix loans, etc. ^ Except where otherwise indicated by footnotes, the population of ''cities, towns, villages, and boroughs "'having a population of .s,(H)0 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisons is that reported at the Federal census of lOiid. ^ Data are for the fiscal year 1901. 568 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETPIBR WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 18.80, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC. i— Continued. MASSACHUSETTS— Continued. TOWN, TOWNSHIP, PEE- CINCT, ETC. Towns— Continued. Greenwich Groton Groveland Hadley Halifax Hanover . . Hanson. .. Hard wick. Harvard . . Harwich . . Hatfield Hawley Heath Hingham Plymouth Hinsdale Berkshire Holbrook . , Holden .... Holliston . . . Hopedale . . . Hopkinton. Hudson Hull Huntington. Ipswich Kingston Lakevillc . . Lancaster, . Lanesboro . Lee Leicester . . . Lenox Lexington. Leyden Lincoln. . . . Littleton . . Longmeadow . Ludlow Lunenburg. .. Lynnfleld Manchester. . . Mansfield . . . Marblehead . Marion Marshfield . . Mashpee Mattapoisett . Maynard Medfield Mendon Merrimac Methuen. . . . Middleboro . Middlefleld.. Middleton. . Millbury . . . Millis Milton Monroe. . . Monson. . . Montague . Monterey Nahant Nantucket Needham New Marlboro. County. Hampshire. Middlesex . . Essex Hampshire . Plymouth. . Plymouth.. Plymouth. . Worcester.. Worcester . . Barnstable. '84,512 6 5,000 5 9,825 58,000 3,700 5 32, 103 10, 393 18,000 = 2,600 = 3,100 Hampshire I =48,500 Franklin | =1,001 Franklin I 1,237 = M, 000 25, 000 INDEBTEDNESS, 1902. Norfolk . . . Worcester . Middlesex. Worcester. Middlesex. Middlese.x . . Plymouth . . Hampshire . Essex Plymouth . . Plymouth. . Worcester.. Berkshire . . Berkshire . . Worcester.. Berkshire . Middlesex. Franklin . . Middlesex. Middlesex. Hampden . . Hampden. . Worcester . Essex Essex Bristol Essex Plymouth . . Plymouth . . Barnstable. Plymouth . . Middlesex. . Norfolk Worcester . . Essex Essex Plymouth. . Hampshire . Esse.x Worcester. . Norfolk Norfolk... Franklin. . Hampden . Franklin . . Berkshire . . Essex Nantucket . Norfolk Berkshire . . 198, 849 = 10,000 18, 500 =33,204 79, 800 205,300 214,928 32,000 168,000 34, 500 = 4, 600 28,000 = 7,256 = 14, 500 95,500 = 350,200 = 2,000 64,000 = 12,400 = 48,360 15,000 6,000 = 2,4.50 145, 262 57, 760 =271,500 = 13,500 = 33,500 3,250 1,000 » 125, 000 = 9,053 = 2,750 12, 655 = 317,244 = 183,800 2, 500 10, .500 = 25, 000 = .38, 000 483,. 500 2,800 = .52, 000 = 50,000 = 2,189 21,000 25, 000 253,000 7, 577 Funded.2 = S4, 500 = 47,000 Unfunded or floating. Revenue ^ and special assessment loans, and judgments. = .36,000 25,000 135,000 1,500 66,800 205,300 181,752 .35,000 147,000 34, 500 26,000 '48,' 692' = 224, 000 "59," 000 ' = 48,000 15,000 40,000 = 256,500 1,000 = 125,000 = 215,000 = 172,000 = 30, 000 483, 500 = 52, 000 5 50, 000 20, 000 198, 000 » S5, 000 = 9,000 3,500 = 30, 400 10, 133 18,000 = 2, ,500 = 3,000 = 1,500 = 500 509 63, 849 = 10,000 17,000 = .33, 204 13,000 19,840 2,000 21,000 = 4,600 2,000 = 7,256 = 14, 500 95,500 = 126,200 = 2,000 5,000 = 12,400 6,000 = 2,450 1,262 7,700 = 15,000 = 13,500 3,250 = 9,053 = 2,600 7, .500 » 102, 244 = 11,800 2,500 10, .500 = 25,000 = 8, 000 21,000 5,000 85,000 7,. 562 Out- standing war- rants. 5.?12 = 825 "266' = 1, 703 260 = 501 I 728 ! Sinking fund assets, 1902. . 57,436 = 4, 924 52, 703 .19, 618 18,200 10,060 = 250 156 ,189 10, .506 = 30, 614 1,093 INDEBTEDNESS LESS SINKING FUND ASSETS. = S4, 512 = 5,000 = 9,825 58,000 3,700 s 32, 103 10,393 10, 564 = 2, ,500 = 3, 100 = 43, 576 = 1,001 1,237 = 36,000 25,000 146, 146 = 10,000 18, 600 = 33, 204 50, 155 205,300 155,310 32,000 149,800 34,500 = 4,600 28,000 = 7,256 = 14, .500 95,500 = 3.50,200 = 2, 000 63,029 = 12, 400 = 40,143 16,000 6,000 = 2,460 145,262 47,254 = 271,. 500 = 13, 500 = 2,886 3, 250 1,000 ' 107, 309 = 9,053 = 2,760 12, 655 = 317,244 = 174,932 2,500 10, 500 = 25 000 = 32,907 483, 600 2,800 = 52, 000 = 7, 977 = 2,189 21,000 25,000 2.83,000 7,677 Total. 1890 S20, 2.50 76, 513 12, 637 3,933 31,375 3,031 910 7,763 36, 764 117,600 30,000 26,000 12,000 115,623 72,000 28, 635 3,338 16, 976 38, 600 2,974 7,332 31,700 20,402 34,850 4, 375 2;), 887 18,024 2,000 3,500 "'i,'i64' 93, 321 245,. 500 5„000 55f750 315 .500 76,000 7,419 25, 947 44,811 131,558 3,450 27,962 1,260 20, 589 61,887 1,925 41,196 2,000 5,960 3,606 1880 $3,000 8,000 29,950 98, 750 Per capita. 1902 •$9. 19 = 2.44 = 4.14 32.42 7.09 9,400 =14.92 7.14 3.30 = 2.19 = 1.33 46,000 6,330 2.5,000 6,500 7,015 43,039 13,600 58,366 47, 700 147,000 101,000 14,691 6,000 22, 636 16,444 99, 843 2, 500 47, 300 1,800 30,000 12, 360 6,697 19, 100 2,000 16,463 21,528 123,400 1,100 82,296 1,600 7,123 14, 907 17,000 =29.05 = 2.33 2.80 = 7.12 16.84 65.57 = 4.06 7.12 = 15.91 19.12 37.64 91.20 21.69 32.16 17.65 = 4.80 11.30 = 9.30 = 4.03 14.25 32.46 = 91.41 = 6.28 55,93 10.62 = 49.60 4.24 4.50 = 2.76 57.60 11.80 '35.81 '14.97 = 1.69 10.73 0.94 = 34.15 = 3.09 = 3.02 5.94 1890 76,009 =42.23 26,200 =25.41 9,100 11,079 45, 600 20, 000 10,000 50,000 3,099 24,500 80,000 13, 742 6.10 12,51 = 5.61 =31.25 73.. 50 9.18 = 16. 29 = 1.30 = 4.81 18.23 8.32 70.47 6.91 89.24 45.84 5.99 3.10 10.74 5.89 1.81 1.70 21.14 47.53 11.44 9.93 10.20 28.28 15.42 28.95 2.41 3.82 23.21 1.36 7.20 8.38 7.06 10.90 10.75 24.20 17.58 0.92 3.06 "6.' 65' 27.19 29.93 5.74 32.55 1.06 0.44 27.78 4.97 9.31 21.69 3.73 6.31 9.83 3.89 46.81 0.61 1.96 2.69 1880 S4.74 4.30 13.46 50.95 20.60 5.05 7.66 4.35 11.86 6.34 23.36 16.40 31.95 27.01 38.36 4.85 6.12 12.79 25.35 0.90 19.23 3.55 33.08 12.42 3.73 17.35 2.92 10.04 7.79 16.63 1.16 46.21 4.62 0.49 6.20 13.63 7.60 17.31 6.00 14.04 11.08 9.60 2.66 10.26 6.57 16.23 7.33 Popula- tion.< 491 2,062 2,376 1,789 522 2,152 1,455 3,203 1,139 2,334 1,500 429 441 6,059 1,485 2,229 2,464 2,598 2,087 2,623 6,464 1,703 1,475 4,658 1,955 9.58 2,478 780 3,696 3,416 2,942 3,831 379 1,127 1,179 811 3,636 1,332 888 2,622 4,006 7,582 902 1,810 303 1,061 3,142 2,926 911 2,131 7,612 6.886 410 839 4,460 1,063 6,578 305 3,402 6,160 455 1,162 3,006 4,016 1,282 ^ Including all minor civil divisions not shown in Division .\ of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all iong-tei-m loons except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tnx certificates, temporary loans, etc. ' Except where otherwise indicated by footnotes, the population of cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. = Data are for the fiscal year 1901. PUBLIC INDEBTEDNESS. 569 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS "SINKING FUND ASSETS [N 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC— Continued. MASSACHUSETTS— Contmued. TOWN, TOWNSHIP, PRE- CINCT, ETC. Towns— Continued. Newbury Norfolk North Andover. . . North Brookfield. North Reading . . . Northboro . . . Northbridge . Northiield... Norton Norwell Norwood. Orange... Orleans . . . Otis Oxford Palmer Paxton Pelham Pembroke . Pepperell- . Peru Petersham . . PhiUipston. Plainlield. .. Princeton. .. Provincetown . Randolph Reading Rehoboth Richmond Rochester. Rockland- , Rockport. . Rowe Rowley. . . . Russell .... Rutland. . . Salisbury . . Sandisfield. Sandwich., Saugus... Savoy Scituate. Seekonk . Sharon. . , Sheffield Shelbume... Sherborn Shirley Shrewsbury. Somerset South Hadley. Southampton. Southboro Southwick Spencer Sterling Stockb ridge. Stoneham . County. Stoughton ; Norfolk Stow Sturbridge . . . Sutton Swampscott. Templeton . . . INDEBTEDNESS LESS SINKING FUND ASSETS. 15,.500 500 J 10, 000 323, 753 20,100 Total. 1890 1.5, 600 7,000 56,682 10,000 2,800 15,743 97,050 10, 300 4,100 796 10, 195 2,000 4,400 4,032 875 500 824 1,072 13, 633 34,950 137,005 31,000 2, 500 127,000 9, 674 5,000 17,000 1,186 115, 100 3,776 67,957 12, 690 5, 750 6,000 1,075 4,258 10,000 26,227 70, 743 17, 500 9,362 314,297 3,300 23, 769 62, 100 32.000 1880 Per capita. 1902 $24,000 4,000 7,200 63, 800 18,000 39,900 8,600 15,000 26,900 3,922 6, 900 2,000 36, 543 290 S, 789 38, 171 40, 000 67,400 5,700 5,500 37,665 5,600 9,705 7,4.58 27,786 44,000 35,596 1,330 83,900 5,090 87, 045 2,756 4,675 6,000 12,000 2,300 3,947 2,900 .34,210 81,000 28,277 8,700 57, 750 5, .300 36, 000 90, 100 18,000 5,000 1,0.50 12, 500 .52, 507 32,662 10,576 6,000 39, 705 50,000 il.SS 13. 60 4.10 9. 23 S. 75 'ill? 74 13 57 25 22 22 35 ^2 66 3,271 i 6. 28 6,000 3.51 2,200 14.75 2,100 7.59 9,412 = 8.85 15. 49 137.97 15.06 0.10 4.93 8. 02 17. 65 1 5. 63 4.03 12. 29 - 9. 22 2.81 1.73 5 1.86 '1.86 17.98 40.10 72.36 5 5.43 1.17 6.69 30.68 29.62 51.28 6.41 20.19 54.91 2.28 4.73 11.26 38. 55 2.00 28.34 0.90 47.48 •;> 95 10 77 3 95 42 5 4 51 66 19 10 10 74 57 69 49.56 60 12 15 47 4 82 53 00 71 19 6 76 isgo 86. 70 3.00 4.03 8.01 29.04 2.17 1.60 9.63 26.00 2.25 3. .36 1.37 1.56 4.49 9.05 3.05 0.28 1.64 1.64 2.46 13.88 7.53 34.72 7.68 1.40 24.36 2.37 1.48 8.45 5.69 17.35 0.90 0.23 6.39 31.34 6.64 29.32 1880 815.33 4. .30 2.24 14.31 20.00 1.96 1.48 1..37 1.21 5.17 2.94 3.86 0.78 3.68 6.90 10.24 35. 93 2.66 11.14 10.09 6.60 5. 54 0.61 3.93 16.42 10.89 12. .59 6.67 19.11 10.33 0.71 11.24 1.42 16.56 0.72 7.93 8.78 9.93 18.04 5.47 1.21 9.60 10.96 9.06 26.24 10.79 32.16 0.38 31.96 7.12 35.. 30 2.26 3.13 2.72 7.40 1.64 2.89 1.93 12.45 I 17.05 16.60 22.89 13.20 7.88 7.74 3.75 15.27 18.43 3.69 5.13 1.61 16.88 17.93 Popula- tion.^ 4,243 4,587 1,035 2,164 7,036 1,966 1,826 1,660 5,480 6,520 1,123 476 2,677 7,801 459 462 1,240 3,701 263 853 441 404 975 4,247 3,993 4,969 1,840 679 5,327 4,592 549 1,391 1,334 1,658 661 1,448 5,084 506 2,470 1,673 2,060 1,804 1,508 1,483 1,680 1,626 2,241 4,626 1,012 1,921 1,040 7,627 1,420 2,081 6,197 5,442 1,002 2,0.58 3,328 4,648 3,489 1 Including all minor civil divisions not shown in Division .V of this table, with the exception of school districts. ^ Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ' Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. 570 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOll CIYII, DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS I.X 1902, 1S90, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC— Continued. MASSACHUSETTS— Continued. TOWN, TOWNSHIP, PRE- CINCT, ETC. Towns — Continued. Tewksbury Tisbury Tolland Topsfleld Truro Tyngsboro . . Tyringham, Upton Uxbridge. . . Walpole Wareham . Warren . . . Wayland . . Wellesley . Wellfleet . . Wendell West Boylston . . West Brookfleld . West Newbury . . West SpringflelJ. West Stockbridcje . Westboro Westford Westhampton. ... Westminster Middlesex. . Dukes Hampden . . Essex Barnstable . Middlesex . . Berkshire . . Worcester . Worcester . Norfolk Plymouth .. Worcester . Middlesex . . Norfolk . . . . Barnstable . Franklin .. . Worcester . Worcester . Essex Hampden . . Berkshire . . Worcester . Middlesex . . Hampshire . Worcester . Weston Westport . . Westwood . Whately . . . Whitman . . Middlesex . Bristol .... Norfolk . . - Franklin .. Plymouth . Williamsburg. Wiiliamstown . Wilmington . . . Winchendon . . Winchester Winthrop Wrentham Yarmouth Places not named . Hampshire . Berkshire . . Middlesex . . Worcester . Middlesex . . Suffolk Norfolk .... Barnstable . INDEBTEDNESS, 1902. S 15, 000 3,281 7,286 5 1,515 5 4, 500 5 1,000 1,400 33,000 27,000 5 133,200 25, 755 31,&50 5 77,000 404,000 10, 558 5 4,000 6 15,030 6 9, 853 5 9, 200 420, 103 1,165 257, 400 6 13,500 5 1,000 2,659 .52,000 32,000 5 5,917 5 674 190,000 1,625 67, 175 5 11,564 6 103,000 567, 500 6 283, 345 5 36,518 6 44, J21 Funded.2 t45,000 7,000 Unfunded or floating. Revenue 2 and special assessment loans, and judgments. Out- standing war- rants. ?2, 750 23,000 27,000 5 96,000 20, 755 31,6.50 5 58, 000 1 S.SS.OOO 10,000 5 2,000 6 15,000 5 1, 515 6 4, 500 5 1,000 1,400 10,000 > 19,000 15,000 55S 396,530 'i98,'666' \'.\\'.'.'.'.'.\ 52,000 ' "'6',5,"(ii7" "i66,'666'; 5 9,851 6 9,200 23, 603 1,165 59, 400 5 13, 530 5 1,000 2, 659 5 93, 000 562, 500 6.34,500 5 29,000 6 39, 771 1,500 67, 000 5 11,000 5 10,000 5,000 6 248, 845 6 6, 468 5 4, 350 S.331 286 Sinking fund assets, 1902. $600 15, 500 5 12, 656 103,311 1,000 5 674 ! 90,000 I 39,760 125 175 5 564 6 28, 523 INDEBTEDNESS LES.S SINKING FUND ASSETS. Total. $15,000 3,281 6,686 5 1,516 5 4,500 5 1,000 1,400 33,000 11.500 6 133,200 25, 755 31, 650 6 64, 344 300, 689 9,558 5 3,000 6 15,000 5 9, 853 6 9, 200 381, 498 1,165 183,846 5 13,500 5 1,000 2, 6.59 52,000 32,000 6 5,917 6 674 150,240 1,625 67, 175 6 11,564 6 103,000 567, 500 6 254, 822 5 36, 518 6 44, 121 1890 $8,068 6,475 21, 500 500 12, 100 32,000 21,000 12,000 42,624 66,611 211,649 7,651 28,000 9,133 11,200 103, 432 1,000 131,628 6,633 12,900 2,780 6,660 73,915 29, .520 33,6.38 5,850 48,253 322,500 62,257 3,940 , 16,000 ! « 320, 313 Per capita. $33, 007 17, 300 23, 150 14,319 400 8,540 10,000 S12. 22 2.,% 24.31 5 1.47 6 5.87 6 1.29 3.63 17.04 3.20 6 37. 29 I 7.50 33, 888 7. 17 103,725 |6 27.94 ' 59.28 9. 67 8,827 58, 800 11,604 19,000 79, 500 1,800 78, 171 14,000 17,6.39 20,558 17,239 27, 900 38,982 5,969 82, 127 209, 156 71, 1.55 16, 473 5 6.10 6 6.48 6 6.80 6 5. 91 53.69 1.01 34.05 6 5.14 5 2.13 2.00 28.35 11.07 6 5.32 5 0.88 24.41 0.84 13.24 6 7.25 5 20.60 78.30 5 42.06 5 13. 43 5 26.23 1890 1880 $5. 36 16.48 21.04 0.54 $21. 74 38.27 19.87 6.44 9.39 8.06 3.48 9.11 32.34 58.79 15.15 9.27 5.74 6.24 20.37 67 25.34 7.75 1.07 8.55 16.64 14.36 7.97 4.82 10.99 66.34 22.84 1.54 9.09 22.69 0.74 4.,22 3.21 8.71 62.87 18.98 19.64 6.05 9.55 19.16 0.94 14.99 6. .52 14.20 5.96 12.49 11.49 6.40 22.07 55.01 68.22 6.64 Popula- tion.* 3,683 1,143 275 1,030 767 773 386 1,937 3,599 3,572 3, 432 4,417 2,303 5,072 492 2,314 1,448 1.658 7,105 1,158 5,400 2,624 469 1,327 1,834 2,890 1,112 769 6,155 1,926 6,073 1,596 5,001 7,248 ■ 6,068 2,720 1,682 MICHIGAN. Total S726, 123 $545,096 S64, 172 $11.5,855 $16, 682 .$708, 441 .5448,297 5.S629 235 Grand Traverse . Kent Townships: 6 50 605 5 200 5 1,000 5 371 500 5 83 5 26S 5 2, 800 5 1,000 6 800 97 420 5 125 5 632 5,18 5 4,000 767 5 170 5 50 6 50 605 5 200 6 1,000 5 371 500 5 83 6 268 5 2,800 5 1,000 5 800 97 420 5 125 5 632 5 38 5 4.000 226 6 170 6 1,-50 5 SO 07 692 Ada 605 46 1,308 1,116 Oakland 5 200 6 18 6 1,000 1,708 Albee 5 371 500 55 5 41 913 Kent . . ' 25 'snJQ" ' 1,982 Allegan Allen 5 7,S 5 21 W 1, 937 5 02 3,807 1,328 Hillsdale Presque Isle Aliis 5 2, SOI) 1, 4,50 ' 1,2.50 5 1.59 5 0.54 6 0.68 0.03 0.84 ' 50 20 1,758 1,836 5 1,000 '800 97 350 Alpena 1,173 3,489 Clare Arenac Delta ... Iosco Bay 70 500 . 5 125 -T 7-:; 622 Baldwin ■• 632 5,38 5 1,000 5 73 ' 862 i 5 11 i n f^n 349 Bangor 6 3,000 63 35 1,195 Iron _ Cliarli'voix Bay 175 592 6 170 5 1,7.50 541 56 402 Biiv 50 34 503 BeaviT 5 1,7.50 !.....- 51.14 i 1,639 1 Including all minor civil divisions not shown in Division A of this tabic, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-temi loans except special assessment loans. 3 Ineluding all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, t;ix warrants, tax certificates, temporary loans, etc. ■1 Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .June 1, 1902, while the population given for all other minor civil divisons is that reported at the Federal census 'of 1900. & Data are for tlie fiscal year 1001. 6 Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. ? Indebtedness less sinking fund assets for minor civil divisions reporting d>l)t in 1880 but not in 1902. PUBLIC INDEBTEDNESS. 571 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETIIEJl WITH i THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IX 1902, 1S90, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i-Continuud. MICHIGAST— Continued. TOWN, TOWNSHIP, PRE- CINCT, ETC. County. Townships— Continued. Beaver Beaverton Benona Benton Berrien Bessemer . . . Bethany Big Rapids . Billings Bingham. .. Bisraarclc . . Blaine Bloomfield. Bloomiield . Blumfield.. Boon Bourret Boyne Valley . . . Bridgehampton. Bridgeton Brookfield. Brooks. Brown Bruce Buclieye- . . Burden.. .. Burlington, Burr Oak.. Butterfleld. Byron Caledonia . . Calvin Carlton.... Carrollton . Case Centerville. ... Champion Chandler Chesterfield. . Chickaming.. Chippewa Clam Union. Clay Clement Climax Newaygo . . . Gladwin Oceana Cheboygan . Berrien Gogebic. Gratiot . . Mecosta . Gladwin. Huron... Presque Isle. Benzie Huron Oakland Saginaw Wexford. . . Gladwin — Charlevoix. Sanilac Newaygo.. . Eaton Newaygo . Manistee.. Chippewa. Gladwin.. Osceola Calhoun ... St. Joseph. Missaukee . Kent Alcona Cass Barry Saginaw Presque Isle. Leelanaw... Marquette.. Charlevoix.. Macomb Berrien . . . ' . Isabello Missaukee . . St. Clair Gladwin Kalamazoo. Coe Isabella. - Colfax Benzie... Colfax Mecos'ta. . Colfax Wexford. Columbia i Jackson.. Columbia ] Van Buren. Constantine St. Joseph . . Corwith Otsego Covington Baraga Crystal Oceana Custer Antrim Custer Mason Dafter ' Chippewa. Dallas Clinton Deerfleld Isabella Deerfield . Boor Bwight - - East Bay. Mecosta . Allegan.. Huron . Grand Traverse Ecorse [ Wayne. INDEBTEDNESS, 1',IU'2. 0S161 1,124 981 5 4,230 5 350 1,500 5 664 180 5 89 5 350 5 700 5 24 5 300 600 5394 5540 5 268 5 4, 200 5 150 5 1,000 540 3,000 5 238 5 4,550 5 405 547 57 5 1,200 669 5370 217 5 180 5400 6,000 2,700 5 210 51,000 1,160 555 5 290 5 600 5 160 53,088 350 381 5500 300 5 220 580 5 165 5 188 5400 5500 1,000 510 5 114 5500 5 2,600 1,000 5 191 150 5 2,200 51,100 5.300 3,000 SI, 000 3,000 6,000 Unfunded or floating. Revenue ^ and special assessment loans, and judgments. Out- standing war- rants. Sinking fund assets, 1902. 5 700 5350 5S16] 124 487 5 700 5 24 5300 5 238 5350 5405 547 57 5 100 5400 669 5 370 217 580 3.50 5500 250 900 5 210 51.000 1,160 5 600 5 160 5 220 580 5 165 750 610 5.500 :,600 3,000 5300 1,000 ■■' 191 5 2,200 ,1. 5 1,100 ll. INDEBTEDNES.S LESS SINKING FUND ASSETS. 5 $161 1,124 981 5 3, rm 53.50 1,500 5 664 180 5 89 5350 5 700 5 24 5300 600 5394 5540 5 268 5 4, 200 5 150 5 1,000 540 3,000 5 238 5 4, 300 5405 547 57 5 1,200 669 5370 217 5 180 5400 6,000 2,700 5 210 5 1,000 1,160 555 5 290 5 600 5 160 53,088 3.50 381 5500 300 5400 5500 1,000 510 5 114 5.500 5 2,3.55 1,000 5 191 150 5 2,200 5 1,100 5 300 3,000 Total. 1890 812,000 1,700 250 11,000 350 500 Pel- cal)iia. 1902 1890 •SO. ,32 1.49 0.84 53.29 5 23 1880 1.84 5 0.39 0.26 5 0.27 5 0.25 52. 5ti 5 0.05 5 0. 34 0. 26 5 0.27 5 0.57 5 1.72 53,34 50.11 5 1.71 ' 50.03 2.97 5 0.30 54.01 5 1.59 50.03 5 0.01 5 0.71 3.03 5 0. 19 0. 56 5 0.14 ; 50.31 3. 07 2.09 5 0.16 5 0.69 4.25 5 0.03 5 0.32 5 0. .50 5 0.16 ; 51.25 ! 3.47 0.28 ' 5 0.24 0.31 5 0.24 5 0.12 5 0.10 ''0.12 5 0.21 5 0.46 3. .36 0.77 0.34 8.35 0.60 24.90 5 0.22 5 0. 32 53.19 0.61 5 0.16 0.13 1.46 5 1.27 50.69 5 0. .54 0.35 1 0.46 0.&5 Fopula tion.^ .«17.65 6.72 503 756 1,173 1,063 1,490 817 1,691 683 333 1,404 273 498 884 2,296 1,458 955 156 1,258 1,327 585 1,243 1,009 799 1,071 254 1,359 1,387 1,698 221 1,944 1,271 1,300 1,962 1,291 1,285 1,707 273 2,093 920 1,192 987 2,462 101 1,368 2,082 962 911 678 1,579 1,591 1,919 - 1,090 298 665 626 1,541 738 1,647 1,213 1,114 1,730 1,685 5.53 6,675 ' Including all minor civil divisions not shown in Division A of this tal)le, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. * Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. 572 WEALTH, DEBT, AND TAXATION. ! Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIITED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL. DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. MICI-IIGAlSr— Continued. TOWN, TOWNSHIP, PRE- CINCT, ETC. Townships— Continued. Egelston Elba Ellis Emmett Empire Eseanaba Evangeline. . . Eveline , Fawn River. County. Muskegon . . Gratiot Cheboygan . Calhoun Leelanaw... Fenton Genesee Filer Fillmore Flint..: Forest Forest Home. Forester Fork Frankenlust - Freesoil Fremont Delta Charlevoix.. Charlevoix.. St. Clair.... Manistee... Allegan Genesee Missaukee. Antrim Friendship. Frost Fruitland.. Garfield Garfield.... Sanilac. . Mecosta. Bay Mason . .. Sanilac. . Emmet Clare Muskegon. Bay Mackinac. . Garfield I Newaygo Geneva ' Midland Geneva Van Buren . . Germfask ! Schoolcraft. . Gerrish , Roscommon. Gibson Bay Gilford ! Tuscola Gladwin , Gladwin Grant ' Cheboygan. Grant i loado Grass Lake \ Jackson . Green Alpena . . Greendale l Midland. Oreenleaf | Sanilac. . Greenwood | Clare Greenwood , . Grossepoint. Gustin Hamilton . . . Hancock Hanover. Harrison. Hart Hawes . . . Hayes Ilaynes. . . Ilazelton. Hersey..- ITill Ilillman. . II in ton. Homer . Hope Howell., Hume... Pluron Imlay Independence. Indian Fields. Ingersoll Oceana Wayne. . . . .A.lc6na Clare Houghton. Wexford Schoolcraft . Oceana Alcona Clare Alcona Shiawassee Osceola Ogemaw Montmorency. Mecosta Midland Midland Livingston. Pluron Huron . . . Lapeer. . . Oai 467 Red Lake 455 380 0.68 693 Esther Polk 5 483 2,000 337 Polk 51, 500 2,500 150 5,000 0.45 16.95 359 Excel Marshall Polk 5 770 486 Fairfax 5,000 370 71 (5) Farley Polk 55,000 5,000 28.41 167 Aitkin 5 508 404 FeatiierstoneJ Goodhue Clay. 212 1,500 400 846 Felton 1,500 6.47 365 Pine 3,000 6,000 1 2,000 2,000 500 467 Fisher Polk 6,600 17.14 895 Aitkin 85 Clay. 51 1.51) 570 120 362 200 Forest City 817 Forest Lake Washington Marshall Norman . 300 5 0.11 5 8.01 5 0.63 0.66 : 618 Fork 6 2,500 312 Fossum 5 3i6 496 5 1,000 300 1,600 6 1.48 0.46 676 Fountain Prairie . . . . Pipestone Iklartin . . . 1, .500 1 3.65 i 6.47 1 411 Fox Lake 5 500 5 0.84 6 0.06 2.51 0.50 595 French Lake Wright . . 5 76 850 103 5 600 5 1,236 300 0.26 ; 1,294 Ottertail Beltrami Lac qui Parle . . . Polk 1,000 736 Frohn , 207 Garfield 75 ' ' 51.47 1 0..50 1,000 ' ' 54.73 ' 1.95 409 GentiUy 5i,666 473 > Including all minor civil divisions not shown in Division \ of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue honds, revenue loans, tax warrants, tax certificates temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. 5 Population not returned separately. 932—07- -37 578 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGEITIER WITH tHEIR TOT.VL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC— Continued. MINNESOTA— Continued. TOWN, TOWNSHIP, PRE- CINCT, ETC. Townships— Continued. Geone Georgetown Gervais Gillford Glasgow Good Hope. Gorman Grace Gracevi .e . . . Grafton Graham Granby Grand Forks.. . Grand Plain . . . Grand Prairie.. Grand Rapids. Grandview Grange GranviUe Grass Lake . . . . Gray Great Scott.. Green Valley. Greenleaf .... Greenvale Grey Eagle. . Grimstad . . . Grove Hagali Hale Hallock Halstad Ham Lake. Hamlin Hancock . . . Hart Hartford. Havana.. Hawley.. Hayes Hayfield Hazelton Heart Lake. Hegland Hegne Henderson... Hendricks — Hendrum Higdem High Forest. Hill Hill Lake. Hillman... Hinckley . . Hobart . . . Hollywood... Hoist Home Brook. Homer Homestead . . . Hovland Hubbard Hubbard Humboldt. . . Huntersville . Cormty. Aitkin Clay Red Lake . Wabasha. - Wabasha.. Norman.. . Ottertail . . Chippewa. . Bigs tone... Sibley Benton.. Nicollet.. Polk Marshall. Nobles. . . Itasca Lyon Pipestone.. Kittson Kanabee. . . Pipestone.. St. Louis. - Becker Meeker Dakota Todd Roseau . . . Stearns . . . Beltrami. McLeod... Kittson Norman Anoka Lac qui Parle . Carver Winona. Todd... Steele... Clay.... Swilt... Dod^e Aitkin Hubbard . Polk Norman. . Sibley... Lincoln.. Norman . Polk Olmsted . Kittson... Aitkin. .. . Kanabec. Pine Ottertail. Carver Beltrami. Cass Winona.. - Ottertail. Cook Hubbard . Polk Clay Wadena . . INDEBTEDNESS, 1902. Total. 1133 1,627 3,000 6 25 «170 2,500 »33 6 42 « 5,000 900 1,245 « 795 « 1,000 6 646 5,600 11,788 6 300 6 2,500 1,300 6 3,200 6 7,000 509 6 662 6 353 6 149 1,500 6 114 6400 6 4,000 177 200 1,425 6 248 6 386 «2,747 450 495 70 6 149 600 800 677 6 200 4,000 6 462 6 2,375 6 520 6 1,879 6 562 6 520 6 1,, 5,35 6 250 6 200 6 806 6 31 500 •716 348 6,000 75 .500 400 6 744 Unfunded or floating. Funded.2 31,500 3,000 6 1,000 5,000 11,500 6 2, .500 1,300 6 3,200 6 6,000 400 6 500 1,.500 '"6466 64.000 6 2,000 800 400 4,000 5,000 500 400 Revenue ^ and special assessment loans, and judgments. 6 $750 Out- standing war- rants. $133 127 6 25 "170 6 33 642 65,000 900 1,245 645 6 646 6 1,000 109 6 162 6353 6 149 Sinking fund assets, 1902. 6S1,821 177 200 1,425 6 248 6 386 6 747 450 495 70 6 149 600 77 6 200 6 462 6 2,375 6 1,879 6.562 6 520 6 2.35 6 250 6 200 6 106 6 31 500 6 716 348 1,000 75 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 $133 1,627 3,000 6 25 6 170 2,600 633 642 65,000 900 1,245 6795 « 1,000 6 646 5,600 11,788 6 300 6 679 1,300 6 2,360 6 7,000 509 6 662 6353 800 6 149 1,600 6 114 6 400 6 3,294 177 200 1,426 6 248 6 386 6 2,747 450 495 70 6 149 600 800 677 6 200 4,000 6 462 6 2,375 6 620 61,879 6 662 6520 « 1,535 6 250 6 200 6 31 ,500 6 716 348 6,000 75 600 400 6744 I Total. 1890 5,150 1,200 5,000 . 250 1,347 4,000 350 610 1,000 15,000 1,000 11,860 250 100 1,000 1,600 Per capita. 1902 1890 (=) S2.71 9.01 6 0.03 6 0.33 26.25 6 0.06 6 0.11 6 14.66 1.28 2.63 6 1.68 •3.26 6 3.94 12.07 56.95 6 0.66 6 2.15 3,82 1.14 6 6.50 5 70. 71 2.2s 6 0.94 6 0.47 1.06 6 1.52 2.24 6 1.58 60.28 6 3.11 0.23 0.40 3.11 6 0.45 6 0.50 6 2.68 0.56 1.33 0.11 6 0.22 2.91 10.96 4.64 6 0.52 4.97 6 0.61 6 2.02 6 1.46 6 2.11 6 6.85 6 34.67 6 12.38 6 0.27 6 0.38 60.66 60.09 2.16 I 60.71 0.82 83.33 0.14 i 0.64 I 1..32 6 10. 78 Popula- tion. 4 15.10 10.53 ' 40.34 0.56 ! 1.89 5.60 (') 771 514 99 633 364 341 702 474 474 308 164 464 207 646 316 340 771 363 99 223 705 746 756 72 1,426 1,058 758 505 458 560 773 1,025 808 373 631 665 206 73 146 387 805 757 1,177 359 891 16 124 924 531 1,2'43 341 231 1,009 72 549 781 303 1 Including all minor civil divisions not sho^vn in Division A of this table, with the exception of school districts. ! Including special debt obligations to public trust funds, and all long-tenn loans except special assessment loans. 3 Including all short-term loans in anticipation o£ taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certifleates, temporary loans, etc. Population not returned separately. 6 Data are for the fiscal year 1901. PUBLIC INDEBTEDNESS. 579 Taule 86.— indebtedness AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL ANJ> PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i-Contlnued. MINNESOTA— Continued. County. INDEBTEDNESS, 1902. Sinliing fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded.2 Unfunded or floating. Total. Per capita. Popula- tion. ^ CINCT, ETC, Revenue ^ and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1902 1890 1880 Townships— Continued. Indian Lake Nobles 5.12,200 5 200 5 1,390 1,442 5 211 2,600 13 5,800 5 521 51,191 5 4,260 5 400 5 100 1,600 3,600 5,000 8,. 500 300 5 100 800 5 287 5,248 1,898 5 148 900 5 179 5 1.50 1,000 70 2,500 2,500 5 1,7.55 5 1,595 5 600 5 90 5 2,000 225 5 329 5 61 5 200 423 225 5 1,000 5 900 118 5 211 6,000 5 41 5 42 1,850 5 1,605 5 648 5 766 , 7,600 221 5 415 5 15, 000 5 1,008 5 2, .500 239 38 737 278 5 3,146 1,000 5S2,200 5 82,200 5 200 5 1,390 1,442 5 211 ! 2, .500 13 5,800 5 521 5 1,191 5 4,250 5 400 J3,000 5 $6. 90 5 0.50 5 1.51 1.76 5 1.21 89.38 373 5 $200 5 1,390 942 5 211 lona Todd " 918 Iosco Waseca S.500 822 Isle Harbor Millelacs 175 Roseau 2,500 j 13 300 5 521 5 1,191 5 1,000 (») 10.63 5 1.98 5 1.46 5 27. 42 5 0.94 5 0.12 2.36 2.43 6.37 9.49 0.26 5 0.15 1.70 5 0.42 1.37 4. 36 5 1.11 6.38 6 0.21 (') 2.63 0.07 3.36 3.66 51.68 53.23 5 4.00 5 0.33 5 3.50 0.57 5 0.45 5 0.09 5 0.45 2,66 0.42 5 1.64 5 2.78 0.69 5 0.28 10.60 m m 4.89 5 2.91 5 1.30 5 1.36 12.11 0..30 51.54 5 18.89 5 1.96 5 15. .53 («) (•) 0.66 (=) 59.83 2.73 (') Faribault Polk 6,600 5, .500 12.17 1 3,. 500 6.68 ■ 5 3,250 5 400 Todd . Kenyon Goodhue 5 100 1,600 5 100 1,.500 3,500 10,000 12.56 i 833 Karrick Pine Kettle River Pine 1,000 6,000 8, .500 2,500 2,000 5,000 Polk S3, 000 2.000 8; .500 300 5 100 800 5 287 5,248 1,896 5 148 900 5 179 5 1.60 1,000 70 2,500 2,. 500 5 1,755 5 1,596 5 600 5 90 5 1,700 226 5.329 5 61 5 200 423 225 51,000 5 900 118 5 211 6,000 5 41 5 42 1,860 5 1,425 5 648 5 767 6,600 221 5 415 5 15,000 5 802 5 2, 600 239 38 737 278 5 3,146 20. .58 Ki ester Faribault Lesueur 896 Kilkenny 300 1 146 King Polk 5 100 425 0. .57 '669 800 5 287 3,248 1,896 5 148 Redwood 691 Knife Falls 2,000 1,070 21.40 3 »?.'). Knife Lake Kanabec '4.36 Koochiching Itasca 133 900 141 La Crescent Houston 5 179 842 Crow Wing Red Lake Nicollet 5 150 380 1,000 Lake Prairie 70 2,500 1,071 Lake Valley Traverse i 746 Washington Carver 2,500 9,800 11.14 683 Laketown 5 1,755 5 696 5 100 5 90 1,109 Lambert Red Lake Beltrami Grant 5 1,000 5.500 494 ISO 273 Leaf River Wadena 5 2,000 5 300 200 0.62 486 225 392 5.320 6 61 Leslie Todd 661 Leven Pope 5 200 443 Liberty ' Beltrami Grant . . 423 225 Lien 538 Lime Blue Earth Marshall 5 1,000 2,000 3.2« 650 5 900 118 5 211 1,000 5 41 5 42 324 Lind 753 Litchfield 5,000 566 Little Elk Todd C) (') 378 Logan Aitkin Lorain . 1,850 5 1,000 2,7.50 11.75 Louisville Red Lake Chippewa Polk... 5 505 5 648 5 765 5 80 490 500 58 2,000 Luverne Rock 7,600 7,500 19.04 464 Lyle 200 21 5 416 748 Lyons Wadena Blue Earth Marshall Aitkin 269 Lyra 5 15,000 5 1,000 5 2, 600 15, 000 12.94 794 McCrea 58 5 206 40*' McGregor 161 Cass 239 .38 (°) («) 1,114 McKinley Kittson Blue Earth 737 .339 0.27 278 5 800 1,000 « 5 2,346 Malung Roseau 1,000 365 1 Including ail minor civil divisions not shown in Division A of this tabic, with the exception of school districts. 'Including special debt obligations to public trust funds, and aU long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commoniy designated as revenue bonds, revenue loans, tax warrants, ta.x certificates, temporary loans, etc. •I Except where otherwise indicated by footnotes, the population of "cities, toivns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. 5 Population not returned separately. 580 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOK CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. MINNESOTA— Continued. TOWN, TOWNSHIP, PRE- CINCT, ETC. Townships— Continued. Maiikato Mansfield Manston Mantrap Maple Grove Maple Hill.-.. Maple Ridge . . Maple Ridge.. Mapleton Marsh Grove. Marshall Martinsburg... Marysland May Mayhew Lake. Mazeppa Meadow Brook. Meadows Medo Melrose Mesaba Micknock Middle River. Middleton MiddleviUe Millward . Millwood - Milo Miltona.. Minden. . . Minnesota Falls. . Minnesota I^ake. . Mission Creek — Moiand Moltke Monson Moonshine Moose Moose Creek . Moose Lake. . Moose Lake.. Moran Moranville. . . Morken Morrill Morrison Morse Motley Mound Mound Prairie. Mt. Morris . Munson. .. . Murdock. .. Nashville. . Nashwauk . Nelson Nelson Park. Nesbit Nevada. New Avon. . . New Haven. . New Market. Newport Nichols County. Blue Earth. Freeborn... Wilkin , Hubbard . . . Crow Wing. Cook Beltrami . . . Isanti Blue Earth. Marshall... Mower... Renville. Swift Cass Benton. . Wabasha... Cass Wilkin Blue Earth. Stearns St. Louis. Roseau . . . Marshall . . Jackson. . Wright... .\itkin... Stearns.. Millelacs . Douglas. Benton. . Yellow Medicine Faribault Pine Clay Sibley Traverse . . Big Stone. Roseau Beltrami. . Carlton Cass Todd Roseau. . . Clay Morrison. Aitkin. . . . St. Louis, Morrison. Rock Houston. Morrison, Stearns.. . Swift Mlirtin, , , Itasca. , . , Nevis Hubbard Watonwan , Marshall, , , Polk Mower. Redwood Olmsted Scott Washington, St. Louis, , , , INDEBTEDNESS, 1902. Total. = $250 S425 600 1,500 5348 5 5,400 6 1,233 5 219 12, 875 240 5 65 6 2,000 5 125 6 700 836 5 5,600 240 800 5 231 5 2,525 5,17 5 87 3,000 125 6 600 227 5 188 5 048 67 573 2,749 5 11,600 5 1,337 53,000 5 46 5.355 5 112 1,600 5 221 2,100 109 200 5490 3,000 117 5 1,579 2,597 1,0.50 5 3,063 1,396 5 292 6 2, 549 1,.500 300 1,052 .500 5 2.53 5,000 400 6 1, 793 3.50 5 141 5 480 20,000 2,338 Funded.' J600 1,500 55,000 Unfunded or floating. Revenue " and special assessment loans, and judgments. 12,500 375 I 240 5 2, 500 3,000 'i'eoo' Out- standing war- rants. 2,000 5 10,000 5700 53,000 3,000 1,050 53,000 5 2,100 1,500 5 $425 5400 5 433 5 219 6 65 5 1,200 6 125 5700 836 5 231 525 5 17 5 87 227 5 188 5 948 67 573 749 6 1,600 5 637 5355 6 112 6 221 2,100 109 "6496 5 1,579 2,597 5 292 6 449 .500 5 253 5,000 "'5406' 20,000 1 350 5 141 6 480 2,338 Sinking fund assets, 1902. 5 $1,400 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 5 $250 6 425 600 1,500 6 348 54,000 6 1, 233 5 219 12, 875 240 «65 5 2,000 6 125 6 700 836 6 5,600 240 800 6 231 . 52,525 5 17 6 87 3,000 125 5 100 227 6 188 5 948 67 573 2,749 6 11,600 5 1,337 63,000 5355 5 112 1,600 5 221 2,100 109 200 5490 2,780 117 5 1,579 2,597 1,050 5 3,063 1,396 6 292 5 2,549 1,200 300 1,052 500 6 253 5,000 400 5 1,793 3.50 6 141 5 480 20, 000 2,338 Total. Per capita. 1890 $5,000 '"'766' 1880 12,500 176 60 '259' 200 50 1, 153 2,500 8,000 3,000 475 1902 1890 . '5 $0. 18 ,1 50.64 .1 3.16 , 21.74 .; 51.30 ,16 31.76 . 5 37. 36 ,1 60.22 .1 23.71 .1 0.65 . 50.09 ,1 63.41 ., 60.22 .; « .' 0.95 6 9.52 1.17 5.37 5 0.30 5 3. 08 5 0.18 5 0.67 8.17 0.22 60.07 («) 6 0.25 6 1.05 0.17 60.14 5.58 6 10. 77 53.82 6 7. 73 5 0.07 5 0.53 5 0.34 4.15 5 1.05 ,2.28 $3.67 20.49 0.68 (') 1880 0.79 0.22 («) 0..38 5 6. 36 8.50 0.34 i 66.52 5.27 4.65 5 5.82 1,80 5 22.46 6 3. .32 («) : 0.49 (•) ,,,! 0.62 75 150.87 I 14.66 ...' ' 0.49 ,,,i i 58,11 9.23 0.66 0.31 . 0.64 -■ 50.15 . I 5 0. 38 I ,1 25.87 .i 5.08 Popula- tion.* 1,367 666 190 69 126 33 1,015 543 740 586 562 « 688 206 149 773 821 97 130 367 670 1,412 (•) 740 904 399 537 493 1,077 350 330 386 211 921 {') 520 242 226 449 («) 617 («) 806 292 341 809 221 547 934 1,276 773 460 1 Including all minor civil divisions not shown in Division A of this table, with the e.tception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary * Except where otherwise indicated hy footnotes, the population of "cities, towns, \'illages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .lunc 1, 1002, while the population given lor all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. 6 Population not returned separately. PUBLIC INDEBTEDNESS. 581 TABrj3 86.— INDEBTEDNESS AAD SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOCETHEK WITH THEIR TOT^VL AND PER CAPITA IITDEBTEDNESS LESS SINKING FUND ASSETS IN J902, 1S60, AND IbSO, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. MINNESOTA— Continued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUNE ASSETS. Total. Funded. 2 Unfunded or floating. Total. Per capita. Popula- tion.* CINCT, ETC. Revenue ' and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 H»02 1890 1880 Townships— Continued. Nininger Dakota S150 542 200 428 5 13 5 90 5 227 143 5 1,000 5 116 300 1,079 5 61 5 122 5 1,244 426 5 1,060 500 5 134 339 5 1,777 282 54 13,771 250 231 5 306 600 5 1,037 5 240 5 765 500 51,000 .53 5 150 723 71 5 508 5 1,400 5 500 5 112 164 5,500 5 344 5 150 502 279 20 5 3,076 170 200 5 131 697 2,097 3,000 5 250 5 176 5 1,0.50 5 67 5 600 5 79 5 8,000 5 55 5486 584 11.50 5 42 200 428 5 13 5 90 5 227 143 $160 642 200 428 5 13 590 5 227 143 5 1,000 5 115 300 1,079 5 61 fl22 5 1,244 426 5535 500 5 134 339 5 1,777 282 54 13, 771 250 231 5 306 600 5 1,037 ■240 5 765 500 5 1,000 53 5 1.50 723 71 5 508 6 1,400 5500 5 112 164 5 400 5344 5 150 502 279 20 5 3,076 170 200 5 131 697 2,097 3,000 5 250 5 176 5 984 5 67 $0.49 (•) 0.94 0.83 5 0.03 5 0.17 6 0.64 1.25 5 2.10 5 0.77 0.43 1..52 5 0.22 C) 5 1.32 4.90 51.60 1.08 m 2.46 5 28.21 2.94 C) 20.68 0.66 n 50.40 0.44 5 1.95 5 0.36 5 1.96 1..55 5 1.36 0.26 («) 0.98 («) 5 2.09 5 2.37 6 2.02 6 0.21 0.66 51.01 5 0.74 5 0. ,54 4. .52 0.60 0.03 309- Crow Wing Wilkin («) Nordick 212 Aitkin 513 Nordland Lyon 458 Normania Yellow Medicine. 538 352 Beltrami Polk 114 5 SI, 000 S2,426 SB. 45 477 Nnmedal Red Lake Stearns 5 116 300 79 5 61 5 122 5 1,244 426 16a Oals: 700- Oak Park Marshall Clav 1,000 709 276 Millelacs m 94a Oronoco Olmsted Orton Wadena sr Orwell Ottertail 5 1,06(1 500 5 $525 350 1.83 334 ............ ......... 461 Page Parnell 5 134 339 5 277 282 54 W Polk 1,000 7.14 138 Kanabec Kittson Crow Wing Waba.sha Stevens Crow Wing Jackson Morrison Pine Goodhue Beltrami Pine 5 1,500 63 Pelan 96 Pelican (•) S13, 771 250 665 382 Perry Lake 231 5 306 600 5 1,037 5 240 5 765 500 5 1,000 53 5 150 723 71 5 508 (') ^773 Pike Creek 1,361 Pine City "6.77' 633. Pine Island 6,000 691 Pine Lake 39S Pine Lake 323 Plainview Wabasha Morrison Crow Wing Blue Earth Aitkin 67, 160 m 737 Platte 206 Platte Lake (') Pleasant Mound 1 1 736 Pliny (') Pohlitz 243 5 1,400 690 Polonia Roseau 5500 5 112 164 248 Pomme de Terre Grant .529 Poplar Cass 248 Red Lake Beltrami Kittson 5 600 5 100 395 Popple 5344 462 Poppleton 5 150 276 Beltrami Yellow Medicine. Fillmore 502 279 20 5 3,076 170 111 Posen 553 Preble "o.re" 2.75 728 5 2. S5 1,078 Providence Lac qui Parle 304 ! ! 0.31 550 200 600 0.68 5 0.51 11.81 6.36 7.67 6 0.64 5 0.52 5 2 42 5 0.16 5 0.56 6 0.49 5 .30. 30 292 Ravenna Dakota 5 131 697 2,097 259 Ray Itasca 69 Red Clover .391 Red Lake Falls Red Lake 3,000 391 Red River 5 2.50 5 178 391 Redwood Falls Redwood Polk 337 Reis 5 1,050 5 66 1,215 5.99 405 5 67 5500 579 444 Reynolds Todd 5500 892 Polk. 579 57,000 555 5486 5 84 160 St. Louis 5 8, 000 5 1,000 231 5 .55 5 486 5 84 1 5 0.20 6 0.62 269 Richland Rice 789 716 Riverdale Watonwan 1 i::::::;::;:i:::;:;::;:: 5 0.12 1 Including all minor civil divisions not showni in Division X of this talile, with the exception of school districts. 'Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 8 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 'Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated a.s of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901 . ' Population not returned separately. 582 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOT.-VL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. MINNESOTA^-Continued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. TOWN, TOWNSHIP, PKE- Total. Funded.^ Unfunded or floating. Total. Per capita. Popula- tion.< CINCT, ETC. Revenue ' and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1902 1890 1880 Townships — Continued. Rock Pipestone Pine...; S200 5 1,347 1,660 5 268 56,000 97 150 1,600 5 1,000 500 5 200 6 270 5 6,000 321 5 106 248 5 10,000 6 2,000 5 2,000 209 5-137 175 5 11.000 594 704 1,000 5 1,048 5 15,000 725 5 13 454 5 220 6 266 200 1,000 6 1,000 52,000 5 14 5312 2,425 200 200 5 1,201 6 1.38 5 175 5 1,300 11,000 6 172 5 1,200 5349 5900 5 498 5321 5,879 561 1,000 1,800 10,000 000 4, 500 11 5 160 53.32 1,090 6 360 $200 S200 ■ 5 1,347 1,660 5 268 6 4,971 97 150 1,600 6 600 500 5 200 6 270 56,000 321 5 106 248 6 10,000 5 1,800 62,000 209 5 137 176 5 11,000 694 704 1,000 6 1,048 5 16,000 726 5 13 464 5 220 5 256 200 1,000 6 1,000 5 1,800 6 14 5312 2,426 200 200 5 1,201 6 138 5 175 5 1,200 11,000 5 172 5 1,200 5349 5900 5 498 5321 5,879 561 1,000 SO. 64 5 1.31 2.75 5 0.96 5 6.37 (•) 0.14 2.76 5 0.97 0.47 6 0.26 6 0.17 5 8.34 m 6 0.17 0.24 57.22 6 3.06 53.00 1 09 312 Rock Creek 6 SI, 068 1,500 5 $279 1,030 Rocksbury Red Lake Marshall Faribault Crow Wing Ramsey 150 Rollis 6 268 278 Rome 5 6,000 6 SI, 029 780 Roosevelt 97 ?07fi Rose 160 Rose Dell Rock 1,500 5 1,000 600 81,500 1,000 S4.89 3.16 543 ' 6 500 Rushlord 1,064 Chisago Renville Kittson Aitkin Carver Scott 5 200 Sacred Heart 6 270 1 553 St. Vincent 5 6,000 6,000 11.83 719 Salo 321 6 106 248 5 2,500 (') Sand Creek 1 015 Pine 57,500 i 62,000 [ 5 2,000 1,385 Yellow Medicine. Stearns 5 200 2,000 10,000 10, 191 2.50 19.34 47 18 ! i Sauk Center 667 Sauk Rapids Benton 209 6 137 175 191 Savannah Becker 1 (6) h 5 12.36 Aitkin Seely Faribault Houston Wadena 5 11,000 1 Sheldon 594 704 5 0.13 2.64 0.75 5 0.98 5 41.90 2.18 5 0.02 3.55 5 0.64 ""6.' is' 13.61 1 Shell River 24 13, 000 Shell Rook Freeborn Norman 1,000 1,331 1 071 Shely 5 1,048 Redwood Beltrami Brown 5 15, 000 1 300 425 6 13 464 ' 1 Sigel 655 128 343 Beltrami Marshall Yellow Medicine. Swilt Sinnott 5 220 5 256 5 0.41 0.66 1.96 54.05 5 36 59 Six Mile Grove 200 364 Skagen Roseau 1,000 J 514 Kittson 5 1,000 5 2,000 Slay ton Murrav ;::::;:;::;: :::;;::::: 5 200 492 Sodus L/j'on 5 14 5312 425 50.04 6 1.21 15.16 0.24 0.63 53.12 6 0.41 50.88 54.24 12.22 5 0.40 6 4.60 5 0.84 6 2.63 51.26 6 0.48 («) 1.61 1.31 4. as 2.81 1..37 13.47 0.01 376 Soler Southlork Kanabec Chippewa Aitkin 2,000 160 200 Spencer 200 5 601 6 1,38 5 175 315 Split Rock Carlton 5 600 Clay 5 1, 300 11,000 5 100 Spring Valley Springdale Fillmore 25,000 .30. 75 900 431 Redwood Roseau 5 172 5 1,200 Spruce Grove Stafford Becker 5349 130 0.83 416 Roseau 6 900 Stately 6 498 5 321 5,879 .561 395 663 348 765 Sterling Blue Earth Olmsted 631 0.86 1 Stokes Roseau Chippewa Hubbard St. Louis Pino Stoneham 1,000 1,.350 10, 000 2,000 1,&35 6.52 11.69 450 1,800 373 3,564 437 334 799 523 661 10,000 600 4,500 11 6 150 5 1,?2 1,090 5 360 600 Polk 4,500 4,500 18.91 Summit Steele Norman Red wood Wilkin 11 6 1.50 5 332 1,090 ■' 360 Sundahl Sundown 5 1.50 1 5 0.28 {') 5 0.40 Sunnysidc '. 1 (5) 890 Sunrise , Chisago 1 Including all minor civil divisions not shown in Division .V ot this table, with the e.Kception oi school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certillcates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population oJ "cities, towns, villages, and boroughs" liaving a population of 8 000 or over in 1900 Is esti- mated as of June 1, 1902, while the population given for aU other minor civil divisions is that reported at the Federal census ol 1900. 5 Data are for the fiscal year 1901. « Population not returned separately. PUBLIC INDEBTEDNESS. 583 T.-VBLE 86.— INDEBTICDNBSS AND SINKING FUND ASSETS OF SPECIFIED MINOR OIVIIj DIVISIONS IN 1902, TOGETHER WIl'H TIIEIR TOTAIi AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1S90, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i-Continuecl. Mm NBSOT A— Continued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Fiinded.2 Unltmded or floating. Total. Per capita. Popula- tion. 4 CINCT, ETC. Revenue 3 and special assessment loans, and judgments. Out- standmg war- rants. 1902 1890 1880 1902 1890 1880 Townships— Continued. Svea Kittson 'J1,000 '109 3,400 2,800 '3,000 1,150 1,000 '1,100 1,000 250 136 '600 '560 '2,000 397 '4,000 '4,200 '323 238 '900 '2,000 '2,719 '10,010 1,600 300 '1,300 '120 '780 4.700 '1,.500 '225 49 '385 3,000 '101 '396 864 '414 '4,865 '4,000 411 '651 '243 '887 ' 1, 198 '100 4 '438 '570 '47 '38 500 800 '5 350 '134 1,064 '48,000 1,000 '732 30,000 259 5 5, .500 '240 '597 '81,000 '81,000 '109 3,400 2,800 '3,000 1,150 1,000 '1,100 1,000 250 136 '600 '560 '2,000 397 '2,200 '3,700 '323 238 '685 '2,000 '2,719 '10,010 1,600 300 '1,300 '120 '780 4,700 '1,500 '225 49 '386 3,000 '101 '396 854 '414 ' 4, 855 '4,000 411 '651 '243 '887 » 1, 198 '100 4 5 438 5 570 5 47 '38 500 800 '5 350 '134 1,064 5 48, 000 1,000 '732 30,000 259 ' 3, 600 '85.41 •0.16 8.19 185 Morrison Pipestone Polk '$109 686 3,400 2,800 83,400 2,500 1,900 1,035 415 Tabor . . . . 5.20 '3.75 3.43 2.48 5 2.19 1.73 0.78 («) '0.95 '1.12 '4.02 2.82 '5.86 '20.67 '0.75 0.42 '7.37 '4.16 '15.36 '8.40 7.73 0.57 '2.12 '0.23 '0.83 20.98 '3.97 5 0.67 0.13 5 0.69 4.95 '0.09 5 0. 75 1.71 5 51 '20.40 5 4.59 0.38 5 0.98 '0.26 '1.29 5 2. .39 6.44 5. .59 3.92 638 Marshall Traverse Kittson '3,000 150 799 Tara 1,000 335 SI, 000 404 Teien Kittson '1,100 1,000 503 Terrebonne Red Lake Marshall Itasca 679 260 136 319 Third River 629 '600 '560 '2,000 397 '4,000 '3,000 ""i.38" 1.11 6.33 500 663 1,000 600 Thomson Carlton 498 Tintah Traverse Hubbard Cook 141 Todd '81,800 '500 376 Tolte '1,200 '323 238 ,'900 179 Bigstone Nicollet 432 Traverse 565 Trout Lake Itasca . '215 93 Pipestone Beltrami '2,000 4,800 13.04 481 Turtle Lake . '2,719 '7,010 700 300 177 '3,000 900 ) 1,191 Two Inlets [ 1 207 Union Houston Marshall .,- Lincoln . 623 '1,300 1,300 37 2.86 0.10 '27.'63' 6.47 :l; 612 Verdi '120 '780 700 531 Vernon Dqdge 939 Viding Clay 4,000 '1,500 4,000 1,500 224 Rock 378 VikinET Marshall Todd '225 334 Villard 49 '385 384 Polk 1,000 2.12 556 3,000 606 Walcott Rice. 101 '396 204 '414 = 4,856 :':'::"":;"i 1,127 Walden 531 Walworth Becker 500 160 .500 Ward. Todd 813 238 Waterville Lesueur . . '4,000 120,000 10.30 872 Webster Rice 411 '651 '243 '887 ' 1, 198 '100 4 '438 '570 '47 '38 500 1,071 Wellington 1 1 662 Wells Rice... t 921 Westbrook Cottonwood 1 688 Westerheim 501 Westfleld Dodge 5 0.14 ' 696 Westline Redwood Nobles 0.01 5 1.00 '0.53 '0.07 '0.06 1.89 7.62 (') 0. .58 '0.78 2. ,57 '21.. 33 2.91 ' 2. 44 39.11 (') '9.16 '0.71 51.01 372 Westside "o.'48' '.'.V.'.V- 438 Wheatland Rice 700 1,082 Wheeling Rice 710 White Bear Lake Pope. 698 White Oak Hubbard Kanabec Kandiyohi Redwood Traverse 264 Whited 800 105 Willmar .. '5 3.50 '134 1,064 3,931 WiUowLake 1 003 Windsor. 171 Wmg River 331 0.86 98.77 ' 414 Winnebago City Winsor Faribault Beltrami Chippewa Waseca ' 48, 000 48,000 2,250 1,000 '732 344 Woods 300 Woodville 30 000 30,000 48.39 767 2.59 (5) Nobles '5,500 'i,96o 5, .500 1 19.03 393 Wright Marshall Todd 6 240 '597 '240 5 597 338 Wykeham 1 ' 185 694 1 Including all minor civil divisions not s1io\vti in Division A of this ta.ble, with the exception of school districts. 2 Including special debt obligations to public trust funds, and al! long-temi loans except special assessment loans. ^Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, Inx certificates, temporary loans, etc. ■* Except where otherwise indicated by footnotes, the population of "cities, towns, vihages, and borougbs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Data are for the fiscal year 1901. s Population not returned separately. 7 Joint debt of Waterville township and WaterviUe city. 8 Less than 1 cent. 584 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHEIl WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, .AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC. i— Continued. MINNESOTA— Continued . County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded.' Unfunded or floating. Total. ' Per capita. CINCT, ETC. P.evenue ^ and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 i 1902 1890 1880 tion.* TownsMps— Continued. WyominE Chisago $240 5 800 5 920 5 152 5 423 8240 $240 5 800 5 920 $0.32 5 0.86 6 0.77 5 0.21 5 0.46 752 Yorlc $5 800 5 920 5 152 5 42,3 930 Young America 1.202 Wabasiia Goodliue i 5 1.52 5 423 733 Zumbrota ■ S28, 000 1 $33. 73 926 5 459, 852 1 ... MISSISSIPPI. [No debt reported for minor civil divisions of the class here considered.] MISSOURI. Total $1,747,676 SI, 738 965 S2. 25!7 $6, 484 $28, 483 $1,719,193 $2,773,637 Cass Harrison Buchanan Townships: 68,000 59 24,000 100,000 600 70,000 43,000 119,000 .500 30,000 21,000 63 4,000 21,000 292 123,000 .500 .535 200 1,017 150,000 77 .30,000 155, 700 6,000 1,000 400 240 33, 000 51 125, 000 160 26,000 41 100 140,000 180 300 12,000 47,000 74, 000 48, 000 20 100 225 1,701 25, 000 ' 20, 600 29, 000 600 68, 000 68,000 .59 24,000 100, 000 600 70,000 27,000 119,000 .500 30,000 14,717 63 4,000 21,000 292 123,000 .500 ,535 200 1,017 150, 000 30,000 155, 700 6,000 1,000 400 240 33,000 51 126,000 160 26, 000 41 100 140, 000 ISO 300 12,000 47,000 74,000 42,000 20 100 225 1,709 25, 000 20. ,500 29, 000 600 16,000 S47.35 ^«U.47 1,435 .59 0.02 3,101 Bloomington Blue 24, 000 100,000 54,000 100,000 16.02 8. .52 0.16 18.42 39.79 9.49 1,498 11,731 Chariton Pilie Case Cape Girardeau. . Vernon 400 200 3,645 70,000 43,000 119,000 500 30,000 21,000 132, 400 1 32.32 33.86 30.10 3,800 Camp Branch Cape Girardeau Coal 16,000 .58,000 ' 1.5.62 1,728 181,000 i 18.17 0.70 8.85 13.40 0.05 3.79 23.08 0.21 36.47 0..30 0.39 0.09 0.62 6, 651 711 79,000 4,000 21.62 5.08 3,388 Cold Water Cass 6,283 1.098 Deerfleld 63 1,156 Cass Cass Livingston Cass Nodaway Vernon Nodaway Nodaway Jackson Caldwell Lewis 4,000 21,000 47,000 25,000 41.19 26.77 1,055 910 292 1,368 123,000 162,000 51.12 3,373 Grant .500 635 200 1,017 . 1,677 1,372 Independence 2,122 1.652 1.50,000 250,000 0.91 0.05 1.88 164, 745 77 1.647 La Belle 30, 000 155, 700 6,000 .39,000 11 .-^s 17 7*^ 2,636 Lafayette 219, 200 - 20. .59 1 27. 51 1 7,561 13, 000 3.09 0.45 0.24 0.19 2.98 0.03 9 02 0.18 5.60 0.04 0.06 .35. 4.3 0.24 0.05 6.03 12.40 ^'t 54 6.47 1.943 Nodaway Mercer Mercer 1,000 400 2,236 1,640 240 33,000 1, 257 11,056 Mercer ... . 51 1 1.884 Marion Chariton 125,000 13,851 160 1 i 905 26,000 39, 000 is 18 4, 646 Caldwell Vernon Bates Barton Bates Pike 41 1 1 1, 170 1,621 3, 951 100 140,000 ! 17ci,000 , ISO 300 7.59 5, 497 12,000 1 50, 000 22.69 : 1,990 Lawrence Cm.ss 47,000 74,000 48,000 55,400 3,789 Pleasant Hill 2, 505 Polk Cnss 1 ft, noo 31.51 0.01 0.10 0.28 3.91 9.67 6. 16 9.68 0.08 1,333 Mcrrc-r 20 100 1,661 f-^iitnam 1,041 raldwcll 225 811 Carroll 1,709 1 437 26,000 20, .500 29,000 .500 39, .500 .52,000 53,000 13.89 20. 54 19 64 2,585 3,335 Lafayette Gnindv " 996 Trenton 1 6,388 1 Including all minor civil divisions not shown in Division .-V of this table, with the exception of school districts. 'Including spcci.al debt obligations to public trust funds, and all long-term loans except special assessment lo,ans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certiflcates, temporary loans, etc. 1 Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .Iiino 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ^ 5 Data are for the fiscal year 1901. 6 Indebtedness loss sinking fund assets for minor civil divisions reporting dclit in 1890 but not in 1902. PUBLIC INDEBTEDNESS. 585 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN.1902,TOGETI-TEJi WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND I8S0, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC— Continuu.l. MISSOURI— Continued. County. INDEBTEDNESS, 1902. Sinlcmg fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSET.1. TOWN, TOWNSHIP, PRE- CINCT, ETC. Total. Funded.! Unfunded or floating. Total. Per capita. Popula- tion.< Revenue'* and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1902 1890 1880 Townships- Continued. Nodaway SI, 107 28,000 6,500 90,000 200 800 68,000 SI, 107 $1,107 28,000 6,500 90,000 200 600 68,000 $0.67 13.78 7.51 14.40 0.20 0.70 18,76 1,645 $28,000 6, .500 90,000 $48,000 21,300 97, 500 $23.76 31.23 15.99 2,032 Claris 865 Warrensburg 6,251 200 987 Harrison Lafayette 800 68,000 S20O 790 98,m) 5 665,037 32. 25 3, 625 II M<^XTAXA. [No debt reported for minor civil divisions of the class here considered.] NEBRASKA. Total . Townsliips: Alma Harlan. Anderson Phel ps . . Antelope Harlan . Armada \ Buffalo . Baker York . . . Beatrice Gage... Blue Springs Gage. .. Bohemia i Knox.. Bone Creek Butler. Broken Bow Custer. Brown York Clark Dixon . . . Clarksville Merrick . Cleveland Cuming. Columbia Knox... Columbus Platte . . Cotterell Dodge. , Cottonwood Nance . . Cottonwood Phelps. Council Creek I Nance . . Deli^rht j Custer . . . Douglas Grove Custer... Elkhorn Dodge... Elm Creek ; Buffalo . . Exeter I Fillmore. Fairmont ! Fillmore . Franklin i Butler... Franklin ■ Franklin . Geneva , Fillmore. Genoa ^ Nance Grant ! Kearney. Grattan I Holt Green Valley I Holt Harrison ' Hall Harrison Knox Hays Kearney Hays York Herman | Washington. Herrick I Knox Island Grove ' Gage Jackson ' Hall Joliet Platte... Leroy ' York Lincoln I Gage Lincoln i Kearney . .SI, 262, 358 SI, 236, 164 i 8,000 7,000 10,500 1,097 ' S17,097 S78,131 i;Sl, 184,227 31,141,369 I 6S397,500 ; / 6,500 6,500 446 2,000 2,000 4,500 10,000 20,000 10,000 4, .500 1,942 6,762 10,000 20,000 10,000 2,39 10,000 12,000 5,000 1,400 4,000 200 239 10,666 12,000 5,000 1 1,400 4.000 200 500 - 500 10 000 10,000 1 000 1,000 1,000 1,000 60 60 121 8,500 220 230 6,500 52 121 8,, 500 220 230 li,.500 52 30 000 30,000 ' 13,000 '13,000 900 900 15,000 2,000 15,000 2,000 . 150 4,408 500 4,408 500 217 179 179 7,989 440 7 989 440 2 000 GOO ' 400 266 100 100 1 1.50 1.50 838 . 8,000 7 ODD 5,100 10,.-)00 * ■ 433 6,500 446 2,000 2,558 3,238 17,300 "'4,560' 'i6,'666' 2.85 5.08 4.94 20,000 1 ! 2.54 10,000 8,200 : 8.87 239 ,..' ' 1.35 10,000 10,000 i I 12.,55 12,000 ' I 4.91 5,000 1,400 4,000 200 500 10,000 1,000 1,000 60 121 8,500 220 230 6,500 30, '13, 150 4,408 500 217 179 7,989 440 2,000 eoo 100 1.50 838 2,900 7,000 10,0:i7 9,500 6.47 3.1:6 2.90 0.27 1.24 8,907 10.11 400 ' 0.84 1 , 000 ' 2. 77 I 0.27 ' 0.31 8,500 700 6,000 1,400 000 30,000 000 I '15,000 900 ' 000 • 18,000 000 i 6,000 9.78 0.27 0.45 8.07 0.04 19.87 4.81 2.97 6. 96 1.26 0. 25 6. 75 1.112 ' 0. 37 0. 1.9 14,000 ' 0.4: 9,000 i 0.67 298 I I 2.01 1.14 0.14 2.31 0.57 3.85 11.89 10.60 0.36 0.19 ! 1.30 S,OnO : 4.20 7,000 I I 11.90 23, .500 1 6.55 11.61 13.51 15.72 S13.03 7.48 13.64 6.21 12.80 11.30 1.70 7.fO 0.95 17.35 5.26 8. 12 5.50 4.50 701 504 665 7,885 1,128 177 797 2,443 773 383 1,378 734 402 1,194 361 220 386 869 S16 513 725 1,319 1,510 858 303 2,155 1,587 699 653 309 586 261 1,234 658 996 528 733 805 647 690 688 1,538 > Inrtuding ali minor civil divisions not sliown in Division .V of this talilr, with tlii' exception of school districis. "Including special debt obligations to public trust funds, and ail long-term loans except special assessment loans. 3 Including all short-term loans in anticipation ot taxes, coramonlv designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ■■Except where otherwise indicated by footnotes, the population of "cities, towns, vilioges, and boroughs" hiiving a population of 8,000 or over in 1900 is esti- mated ,=is of .Tune 1, 1902, while the population given for all other minor civil divisions is that reported at the Fea3) 2,000 14,000 9,000 10.63 829 4,000 2,918 Precincts: 5 10,500 7.00 1,268 771 B 611,828 970 Nuckolls M3,780 » 22, 000 5.48 2,116 1,332 1 1.22 96.55 47.46 29.75 8.24 3.68 19.31 11.42 2 77 491 1 13,. 575 17,417 1067,000 108. 60 84. 96 34.70 145 Brady Island 295 877 Scotts Bluffl 265 6,000 4.08 1,927 259 Chase 876 723 35,000 3,000 11,000 12 7,000 (13) 10.66 4.69 12.11 6 30 2,993 645 Hitchcock 31.01 11.45 1.10 Davonport East Valley 961 Redwiilow 543 (") 811 Elkliorn Eureka (") (") (14) Lincoln il (") 1 Including all minor civil divisions not shown in Division A of this tabic, with the exception of school districts. 2 Including special deht ohligations to public trust funds, and all ion^-terin loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue lionds, revenue loans, tax warrants, tax certificates, temporary loan.s, etc. ' Except where otherwise indicated liy footnotes, the population of 'cities, town.9, villages, and boroughs" having a population of S,000 or over in 1900 is esti- mated as of .Time 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ' The debt of prer-incts is incurred by vote of the inhabitants ot the piocincts, but the bonds are issued by the county and are liquidated by the county from taxes collected in the precincts for which the bonds were issued. 6.Toint debt of precincts B, F, C, L, and M, Seward county. Total population in 1900, 4,330. ' Reported as a township in 1890. » ,Toint debt of Beaver, Elk, Hammond, Nelson, Nora, Spring Creek, and Victor precincts, Nuckolls county. Total population in 1900, 7,.395. » Combined deljt of Beaver, Elk, Hammond, and Nora precincts, Nuckolls county. Nelson, Spring Creek, and Victor precincts reported no debt. 10 .Joint deht of Brownville and London precincts, Nemaha county. Total population in IflOO, 1,499. n foint debt of East Valley and North Valley precincts, Redwiilow county. Total population in 1900, 905. MOf tfiia amount, 35,000 is the joint debt of East Valley and North Valley precincts, and $2,000 is that of East Valley and Indianola precincts. "See Beaver precinct, Nuckolls county. H Population not returned separately. PUBLIC INDEBTEDNESS. 587 Table 86.— INDEBTEDNESS AND SINKING P'UND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY ^HNOR ClVa DIVISIONS— Continued . B.— TOWNS, TOWNSHIPS, rEEOINCTS, ETC.i— Continued. NEBRASKA— Continued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. TOWN TOWNSHIP, PRE- Total. Funded.2 Unfunded or floating. Total. Per capita. Popula- tion.* CINCT, ETC. Revenue '^ and apecial assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1902 1890 1880 Precinct s—Contin ued . Fillmore, Seward $20,000 («) 12,000 20,000 44,000 (=) 1,600 5,000 36,000 8,000 (') 11,000 7,000 (») 400 8,000 4,000 8,076 (») ■ 7,000 7,000 («) 6,000 »7,000 10,000 4,500 6,000 50,030 (') 7,000 (') (") 2,500 35,000 13,000 5,000 9,000 3, COO 7,000 5,000 20,000 5,000 "2,600 2,000 8,000 (') 3,000 7,000 (") 7,000 13,000 2,900 (") 2,200 (') 30, 000 10, 500 6,500 5,000 520,000 {') 12,000 S20,000 («) 12,000 20,000 44,000 («) 1,500 5,000 .36,000 8,000 (') 11,000 7,000 (') 400 8,000 4,000 8,075 (•) 7,000 7,000 («) 6,000 » 7,000 10,000 4,. 500 5,000 60,000 (') 7,000 (') (") 2,500 35,000 5,921 5,000 9,000 3,000 7,000 5,000 20,000 5,000 12 2,500 2,000 8,000 (') 3,000 7,000 (") 7,000 13,000 2,900 (") 2,200 (') 30,000 10,600 6,, 500 6,000 e) 823 F C) Jefferson Clay $3.23 10.38 3,715 20,000 44,000 W 1,500 5,000 36,000 8,000 (') 11,000 7,000 400 8,000 1,926 (5) Dodge G Seward (') 772 Scotts Bluff 2.15 9.03 24.77 699 554' Holt (') Haigler 323 Nuckolls Clay (') 523,020 25,000 507 7.32 2.87 $13.26 11.03 1,502 Hebron Thayer 2,435 L (.') 701 Clay 6,448 0.64 4.05 7.88 735 1,974 Clay • 4,000 8,075 m 7,000 7,000 (») 6,000 » 7,000 10,000 4,, 500 6,000 50, 000 O 7,000 W (s) 10,626 10,000 622 Clay . . ' 6.06 6.11 9.88 9.69 1,156 1! 1,146 M .•- . . («) 1,263 McPherson . .. £1 6.31 (=) 12.35 6.78 (») l« 20,000 10,000 8.67 6.73 1,645 1,882 May 1 (s) 6,000 40,000 10.92 3. ,36 405 7,380 NucKolls (') 1,548 6,684 ('1 (") 6,260 35,000 13,000 17.99 30.66 389 Nuckolls Redwillow Antelope (") 2,500 X, 000 13, 000 5,000 9,000 3,000 7,000 5,000 20,000 6,000 12 2,500 2,000 8,000 (') 3,000 7,000 m 7,000 13, 000 2,900 \") 2,200 (') 30, 000 10,600 6,. 600 5,000 1 (') 634 North Valley 362 2.63 51.02 5.13 1.86 19.19 4.93 6.04 7.06 7.53 7.33 3.06 1.76 O 7.08 .36.31 10.90 951 686 Olive 57,079 1,154 2,693 Paxton Keith 9,000 3,000 10,000 4,412 25,000 14.80 3.95 9.35 5.25 9.. 53 469 609 Plattsmouth 1,159 School Creek. Clay 708 Schuyler Colfax 1 2,656 1 682 12 2,500 2.48 261 South Fork 1,139 South Side {') NuckolH (') 780 , 2.76 10.92 1,088 Spring Ranch Stockville Clay 6,671 ^l3) 6,744 17, 824 10.08 641 555 Sutherland 17.24 6.45 10.74 140. 50 8.48 406 Sutton Clay 2,017 Scotts Bluff 1 270 (") 773 1.91 1,161 Nuckolls (') 999 West Point 40,000 4,000 (') 3.69 16.93 S.-88 O Redwillow Scotts Bluff 1.65 2,844 Wintpr Crppk 1 384 1 851 1 1 IS 283, 256 1 1 Including ail minor civil divisions not shown in Division A of this taljle, with the exception of school districts. 2 Including speci,il deht obligations to public trust funds, and all long-term loans except special assessment loans. s Including, all short-term loans in anticipation of taxes, commonly designated as revenue lionds, revenue loans, tax warrants, tax certineates, temporary loans, etc. , 'Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000or over in 1900 is esti- mated as of June 1, 1902, while the population given lor all other minor civil divisions is that reported at the Federal census of 1900. ^ Population not returned separately. ^See precinct B, Seward county. ' See Bciver precinct, Nuckolls county. "See Brownville precinct, Nemaha countv. s Joint debt of Madison and Union precincts, Madison county. Total population in 1900, 2,418. i» 01 this amount, 87,000 is the .joint debt of Madison and Union precincts, and $13,000 is that of Madison, Union, and Green Garden preemets. 11 See Fast Valley precinct, Redwillow county. 12 Joint debt of Sheridan and Stockville precincts. Frontier county. Total population in 1900, 816. "See Sheridan precinct. Frontier county. n See Madison precinct, Madison oountv. IS Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1S90 but not in 1902. 588 WEALTH, DEBT, AND TAXATION. Table 86.- INDEBTEDNESS AW.) SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1 902, T(3GETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FL^ND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DI VISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. NEVADA. [No debt reported for minor civil divisions of the class here considered.] NEW HAMPSHIRE. TOWN, TOWNSHIP, PRE- CINCT, ETC. Total §2,955,343 ,51,461,907 . 81,409,964 Towns: , Acworth ' Sullivan . Albany i Carroll . Alexandria Grafton. Allenstown I Merrimack - Alstead ; Cheshire . Alton , Belknap- Antrim ' Hiilsboro . Ashland Grafton. Barnstead---, ! Belknap . Barrington Strafford. Bartlett Carroll . Bath ' Grafton . Bedford Hiilsboro. Belmont Belknap . Bennington , Hiilsboro. Benton 1 Grafton. Bethlehem | Grafton. Boscawen I Merrimack. Bradford ' Merrimack. Bristol Grafton. Brookline Hiilsboro Campton Grafton Canaan . Candia Canterbury. Chatham. .. Chester Chesterfield. Chichester. - Claremont. . Colebrook. Conway.. . Dalton Danbury.. Danville. . . Deerficld Rockingham Deering Hiilsboro Derrv . Dublin . . . Dummer. Durham Effingham. Epping Epsom Errol Exeter Farmington, Franconia — Freedom Fremont Gilford Gilmanton. GofFstown. riD'^bcn. . . . C.niiUm Grafton Rockingham Merrimack Carroll Rockingham Cheshire Merrimack Sullivan Coos Carroll Coos Merrimack Rockingham Rockingham Cheshire Coos Straflord Carroll Rockingham Merrimack Coos Rockingham Strafford Grafton Carroll Rockingham Belknap. Belknap, Hiilsboro Sullivan. Grafton. . Hiilsboro Rockingham . Hiilsboro Grafton Rockingham . 605 607 346 823 Greenfield Greenland Greenville Groton Hampstead 1 Inrliiding all minor civil divisions not shown in Division A of this tabic, with the. exception of school districts. 2 Indnding special debt obligations to pul)lie trust funds, and all long-term loans except special assessment loans. -Including ;ill sliorc-term loans in anticipation of taxes, commonly designated as revenue Iionds, revenue loans, tax warrants, tax certificates, temporary loau'j. etc. ' Kxr'cpt wh'Te otherwise indicated ],y footnotes, the population of "cities, towns, vilhiges, and boroughs'" having a population of 8,000 or over in 1900 is cstl- mat<''i as of June 1, 1902. while the pnyiuhition given for all other minor civil divisions is that reported at the Federal census of 1900. '' Less tbun 1 cent. PUBLIC INDEBTEDNESS. 589 Table 86 .— IK DE BTEPKESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER ^^TTH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC— Continued. NEW IIAMP.SITIRK-Continui'd . TOWN, TOWNSHIP, PRE- CINCT, ETC. INDEBTEDNESS. 1902. Towns— Continued. Hampton Rockingham - . Hampton Falls ■ Rockingham . Hancock . Hanover... HarrisviUe. HaverhiU. . . Henniker — Hillsboro... Hinsdale — I-Iolderness. . HoUis Hopkinton. Hudson Jackson Jaffrey JeHerson Kensington. Lancaster.. . Landaff 1/ebanon Lee Lempster. Lincoln Lisbon Littleton.. Londonderry. Loudon Lyman Lyme Madison Marlboro... Meredith... Merrimack. Milan Milford Milton Monroe Mt. Vernon. . Nelson New Boston. New Durham. . New Hampton. New Ipswich... Newbury Newcastle Newfields Newington. . Newmarket . Newport Northfleld... Northumberland. . North wood Nottingham Orange Orford Pelham Pembroke. . Penacook.. Peterboro.. Piermont.. Pittsburg., Pittsfleld.. Plainfleld.. Plaistow... Plymouth. . Hillsboro . Grafton.. Cheshire . Grafton Merrimack- , Hillsboro. .. Cheshire Grafton . Hillsboro - . . Merrimack. . Hillsboro... Carroll Cheshire Coos Rockingham- . Coos Grafton Grafton Strafford . Sullivan. . Grafton. . Grafton.. Grafton.. Rockingham. Merrimack — Grafton Grafton Carroll Cheshire.. Belknap.. Hillsboro. Coos Hillsboro . Strafford. Grafton. . Hillsboro . Cheshire . . Hillsboro. Strafford. . . .. Belknap Hillsboro Merrimack Rockingham- Rockingham.. Rockingham., Rockingham., Sullivan Merrimack Coos Rockingham. , Rockingham. , Grafton Grafton Hillsboro.., Merrimack.. Merrimack.. Hillsboro. .. Grafton . . . . Coos Merrimack Sullivan Rockingham., Grafton Total. SI, 000 2,476 3,000 19,500 17, 100 62, 243 13, 437 27,086 20, 000 600 3,986 2,000 10, 300 1,947 3,600 5,200 900 111,335 1,090 53, 836 1,082 3,893 300 40,175 126, 608 2,179 2,600 696 8,499 1,350 8,000 1,300 11,111 1,580 123, 800 66, 294 1,723 9,173 800 10, 203 2,608 2,980 2,000 871 22, 000 625 481 85, 950 166, 023 1,744 45, 186 4,791 16, 000 951 2,000 3,370 8,100 70,000 58, 809 4,434 2,992 76, 132 4,023 21, 120 46, 070 Fimdcd.2 Unfunded or floating 819,600 13, 000 20, 000 28, 000 100, 000 Revenue '' and special assessment loans, and judgments. 2,000 22, 000 150,000 14,500 63, 900 SI, 000 2,476 3,000 Out- standing war- rants. 4,100 5,060 13,437 27,086 500 3,986 2,0t)0 10, 300 1,947 5,200 900 30, 800 1,090 1,800 1,082 3,893 8,000 28, 250 2,179 2,600 696 8,499 1,350 1,300 11,000 1,000 3,800 56, 294 9,173 800 10, 203 2,506 2,980 625 481 85, 950 16, 000 1,011 30, 886 4,791 16, 000 951 2,000 3,370 8,100 70, 000 4,000 4,434 2,992 76, 132 3,340 21,120 46, 070 Sinking fund assets, 1902. $193 36 300 4,175 358 111 580 1,723 23 733 683 S2, 000 4,800 INDEBTEDNESS LESS SINKING FUND ASSETS 11102 81,000 2,476 3,000 17,600 17, 100 57,444 13, 437 27,086 20, 000 600 3,986 2,000 10,300 1,947 3,500 5,200 900 111,335 1,090 53,836 1,082 3,893 300 40,175 126, 608 2,179 2,600 695 8,499 1,360 8,000 1,300 11,111 1,580 100, 175 56, 294 1,723 9,173 800 10,203 2,506 2,980 2,000 871 19, 436 525 481 86, 950 166, 023 1,744 45, 186 4,791 16, 000 951 2,000 3,370 8,100 70, 000 68, 809 4,434 2,992 78, 132 4,023 21, 120 46,070 Total. 1890 1880 J6,906 1,950 4,312 ,J6,202 9,569 1 7,506 14,951 12, 107 1,111 16, 445 24, 631 7,837 4,631 17, 000 5,892 300 20,846 14,263 7,900 42,267 9,711 20,722 2,481 11,280 19, 000 3,895 4,640 24,240 1,478 5,811 2,571 1,836 11,008 4,050 12, 700 63, 375 3,627 8,918 7,000 5, 700, 10, 741 17, 800 25,917 6,500 33, 570 10, 306 16,231 7,292 12,395 20, 779 2,202 2,492 43, 255 750 2,028 200 13, 634 12, 161 6,830 2,906 2,115 400 3,960 3,184 8,137 26,879 12, 548 6,069 841 26, 000 272 28,000 2,049 29, 714 121,000 19, 065 14,184 33, 312 16, 000 597 13, 698 29, 464 111,700 4,105 456 16,277 1,322 1,032 1,863 2,600 61,000 8,129 804 62, 000 13, 490 3, 280 74, 780 26, 812 6,483 72,860 31, 166 13,336 16,312 .SO. 83 4.42 4.67 9.81 21.62 16.83 8.92 12.02 10.36 0.76 4.38 1.21 8.17 3.10 1.85 4.81 1.72 34.90 2.18 10.84 1.99 9.96 0.65 18.09 31.14 1.55 2.71 1.63 7.87 2.65 6.25 0.76 9.00 1.39 26.79 4.01 3.50 2.20 2.05 33.45 0.81 1.23 29.72 63.11 1.42 22.86 3.67 25.08 4.46 2.26 3.85 2.54 (=) 23.27 6.96 4.36 35.76 S.fil 20.56 23.36 S5.24 14.11 2.81 2.19 10.74 2.48 5.81 'ils' 3.17 7.49 3.77 4.67 18.74 1.76 0.36 1.04 11.81 2.27 1.20 3.70 6.50 6.25 1.73 63.28 ! 9.85 8.83 4.77 27.49 15.76 12.36 12.44 9.64 11.54 2.11 2.78 18.04 0.49 34.82 11.86 0.46 42.62 10.74 42.68 3.68 4.73 12. .55 46.32 20.77 Popula- tion.'i 0.34 13.36 11.01 24.77 1.34 13.70 4.21 1.78 2.03 13.04 0.89 24.33 33.90 11.47 36.65 1.20 11.16 23.80 36.90 11.60 22.72 3.00 13.31 9.49 1,209 560 642 1,884 791 3,414 1,507 2,254 1,933 662 910 1,662 1,261 624 1,891 1,080 624 3,190 500 4,965 545 391 541 2,221 4,066 1,408 960 428 1,080 529 1,524 1, 713 1,234 1,136 3,739 1,625 645 453 295 1,002 625 852 911 424 681 647 390 2,892 3,126 1,227 1,977 1,304 638 213 875 3,183 2,527 637 687 2,129 1,114 1,027 1,972 1 Including all minor civil divisions not shown, in Division A of this tablp, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-temi loans except special assessment loans. 3 Including all short-ter.-n loans in anticipation of taxes, commonly designated as revenue ijonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. I Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over m 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. & P.opulation not returned separately. 590 WEALTH, DEBT, AND TAXATION. - Table 86.— INDEBTEDNESS AND SINKING Fl.'ND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902. TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC. i— Continued. NEW HAMPSHIRE-Continued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded.! Unjfunded or floating. Total. Per capita. Popula- tion.' CINCT, ETC. Revenue ' and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1902 189" 1880 T owns — C ontinued . $2,425 36, 809 1,600 5,627 736 ^■^ 2,591 9,600 1,600 1,550 10, 611 10,063 1,639 8,138 3,000 1,750 44, 293 18 1,076 2,258 450 5,349 26, 416 4,654 3 6 25, 181 200 6,530 600 37 14,900 4,175 34, 483 15, 000 850 111,902 22, 676 4.5,000 44,500 66,000 S2, 108 8,709 1,600 5,300 736 5,400 552 2,591 $317 $2,425 36,809 1,600 6,627 736 5,400 652 2,591 9,600 1,500 1,550 10,511 10, 053 1,639 8,138 3,000 1,750 44,293 18 1,075 2,258 460 6,349 26, 416 4,664 3 6 26, 181 200 6,630 600 37 14,900 4,176 34,483 15,000 850 111,902 22, 675 43, 196 44,50C 66, f^' $2,063 6,914 $3,293 9,582 3,600 $17. 70 33.46 1.87 3.31 0.88 4.73 0.27 2.74 8.91 6.30 5.22 23.96 8.74 4.47 7.82 3.10 2.44 46.82 0.07 1.39 2.16 1.44 9.69 13.72 3.05 0.01 (=> 18.54 4.00 4.20 1.21 0.06 6.91 6.39 20.33 6.60 1.33 46.82 36.11 m («) $15.06 6.11 $16.22 9.10 3.85 137 Raymond Rockingham Cheshire $28, 100 1,100 Rindge . . 855 Strafford 327 1,701 837 Rye.... Rockingham Rockingham 10, 598 24, 399 10,043 54,600 760 2,500 27, 491 6,500 9,456 31,000 1,000 1,612 19,994 4,400 11,390 12,500 "7." 92' 27. 17 6.76 27.84 5.07 16.52 6.66 1.60 0.44 10.71 "i.'ss" 5.64 9.54 13.49 8.43 32.10 2.98 6.53 37.66 6.78 17.10 20.25 0.98 2.10 22.34 13.50 11.47 9.81 1,142 Salem 14,292 2,041 944 9,600 1,600 36,403 1,077 Shelbume Coos Rockingham Sullivan 283 South Hampton 1,660 10,611 10,063 1,639 8,138 3,000 1,750 44,293 2,500 16,033 5,084 6,608 8,690 1,687 302 9,637 297 Springfield 439 Stewartstown. . Coos 1,150 367 Strafford 1,040 968 Rockingham Sullivan 718 Sunapee 946 Cheshire 18 260 Merrimack Carroll. 1.076 2,258 450 5,349 26,416 4,654 1,693 5,785 776 Tam worth .. / 1,060 Hillsboro 313 19,681 10, 500 1,449 489 4,659 26, 441 29, 262 24,144 8,592 31.14 6.90 1.45 0.75 2.15 19.12 37.74 18.83 10.79 ""3.45" 22.86 652 Tilton Belknap 1,926 Troy Cheshire .. 1,527 Unity Sullivan 3 6 572 Cheshire. . 6,966 36, 134 2,693 Merrimack 25, 181 200 6,530 600 1,358 50 Hillsboro Merrimack Grafton Coos Merrimack Hillsboro Cheshire Rockingham Carroll Grafton Grafton Belknap Hillsboro 16,811 11, 411 16, 634 23, 093 17,09i 46,638 3,672 "9.' 27' 3.70 6.35 24.95 0.74 1.58 19.12 33.64 9.19 1 17.64 17.71 12.63 15. a3 26.70 1.46 '43.'75' 16.35 1,553 496 Wentworth 37 6,469 7,660 6,333 46,160 1,920 1,000 57, 750 11, 472 617 Whitefield 14,900 2,167 653 Wilmot 4, 175 Wilton 34, 483 1,696 15,000 2,274 641 850 111,902 9, .568 97, 220 6,000 2,390 628 13, 107 45,000 44,600 06,000 Fire districts: $1,804 ("1 Meredith Precinct: Hillsboro '147,923 » 415, 364 1 NEW JERSEY. Total . Townships: Belleville Bernards Bordentown. Brick Chester Clinton . . . Cranburv . Cranford. . Deer field . . Delran Essex Somerset Burlington. . Ocean Burlington. , Hunterdon . . Middlesex. .. Union Cumberland . Burlington. . Cape May . . . Ocean Burlington. . Atlantic Mercer Sl,2.-,7,969 1181,126,006 $130,963 $1,000 $1,257,969 8503,569 = $1,427,780 160,000 l[ 160.000 1 1 Ii 160,000 1 97,400 2,200 1 1,500 ; 36,000 1 2^,000 1 6,000 i 107,149 7,700 1,200 1,800 17,000 1,250 ' 2,600 1 12,000 62,492 $27.09 31.77 4.61 0.70 8.14 0.87 3.50 37.64 2.61 1.35 0.65 6.49 2.14 1.40 9.00 SI7.92 5,907 3,066 488 97,400 97,400 2,200 2,200 1,500 10,512 2.07 1,.500 2,130 4,420 2,296 36,000 36,000 " 3,000 0.80 2,000 2,000 5,000 5,000 107,149 6,,S00 1,200 107,149 2' 854 7,700 900 3,066 890 1,200 1,800 1,800 1 2 778 17,000 17,000 2,600 0.87 2' 618 1,2.50 1,250 584 2,600 2,li00 12,000 2,041 0.48 1 863 12,000 '1 1,333 Dennis Dover Easthampton . . . Egg Harbor Ewing 1 Including all minor civil divisions not showm in Division A of this table, witli the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary- loans, etc. < Except where otherwise indicated by footnotes, the population of 'cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .Tune 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Leas than 1 cent. « Population not returned separately. ! Indebtedness less sinlcing fund assets for minor civil divisions reporting debt in 1890 but not in 1902. B Indebtedness less sinking fund assets for minor civil divisions reporting'debt in 1880 but not in 1902. « Not reported separately by townships. PUBLIC INDEBTEDNESS. 591 Table 86.— INDEBTEDNESS AND SINKING FUND .A.SSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHKK WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FI:nD ASSETS IN 1902, 1890, A^D 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSniP,g, PRECINCTS, ETC.i— Continued. NliAV .JERSEY— Continued. County. INDEBTEDNESS, 1902. Sinking lund assets, 1902. INDEBTEDNESS LESS SINKING FUND A.SSETS. TOWN TOWNSniP, PRE- Total. Funded .2 Unfunded or floating. Total. Per capita. Popula- tion.< CINCT, ETC. Revenue » and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 1902 1890 1880 Townships— Continued. FranlcUn Bergen S73,000 15,000 15,000 275 1,500 1,500 500 1,500 2,625 16,453 2,300 6,000 1,000 2,050 1,300 800 1,500 10,000 8,815 1,000 46,000 4,4.50 760 1,000 4,000 700 51,000 36,712 522 26,000 20,581 126 37,861 3,250 760 500 8,900 7,820 3,800 25,000 725 94,000 400 3,600 200 10,000 300 325 3,500 2,000 48,853 700 1,400 2,000 300 6,000 8,200 29,000 500 121,000 2,950 26,600 868 $73,000 15,000 15,000 873,000 16,000 15,000 275 1,600 1,600 600 1,500 2,625 16,453 2,300 5,000 1,000 2,050 1,300 800 1,.500 10,000 8,815 1,000 46,000 4,4.50 760 1,000 4,000 700 51,000 36,712 522 25,000 20,581 . 125 37,861 3,250 760 500 8,900 7,820 3,800 25,000 725 94,000 400 3,500 200 10,000 300 326 3,500 2,000 48,853 700 1,400 2,000 300 6,000 8,200 29,000 .600 121,000 2,950 26,600 868 »200 S34. 13 6.71 5.60 0.44 0.67 0.89 0.46 0.62 0.85 3.49 1.24 11.16 0.69 1.44 0.78 0.38 0.86 7.63 4.48 0.18 16.21 1.85 1.07 0.80 2.10 0..57 6.42 3.98 0.80 4.84 17.05 0.49 16.46 1.03 0.62 0.12 3.18 5.13 1.42 7.58 0.28 48.11 0.43 0.84 0.22 2.60 0.30 4.56 1.06 30.73 0.76 81 0.94 0.31 2.78 4.13 5.45 0.26 27.96 3.03 3.49 2.18 80.09 2 139 Freeliold Monmouth Gloucester 2^234 2,677 $275 Gloucester 1,500 1,500 500 0.26 2 252 500 1,500 2,625 500 0.43 1,080 2,439 3,094 4,721 1,856 HiUsboro Somerset Ocean Lalcewood Cumberland Ocean 16,453 Little Egg Harbor. . . 2,300 2,900 1.64 Lodi 5,000 1,000 1,850 600 800 1,600 10,000 Logan Gloucester Salem 1 444 Lower Penns Neck.. . 200 700 1 424 Middlesex Gloucester Monmouth Monmouth Burlington Monmouth Essex Mantua 600 0.34 2,101 1 747 Marlboro Matawan 1,310 1,969 Medford 8,816 81,000 Milbum 46,000 2,800 2,837 2,402 Gloucester 1,650 760 1,000 4,000 700 61,000 600 0.31 Montgomery Somerset Morris 1,243 1 908 Montville Mt. Olive Morris 1 221 Neptune Monmouth 7 943 36,712 522 25,000 20, .581 125 37,861 91213 North Plainfleld Somerset Burlington 26,316 3.78 Orvil 367 1.26 Palmyra Burlington Camden 2 300 Pennsauken 3,260 750 500 4,500 7,820 3,800 3 146 Raritan Hunterdon Middlesex Monmouth Hunterdon Bergen 4,037 2,801 1,624 4,400 i 1 Ridgewood 25,000 3,399 1.85 3,298 2,681 1 954 Burlington Bergen . . 725 Saddle River 94,000 1 400 3,500 200 1 939 Middlesex Burlington Monmouth . 4,155 910 Shamong 10,000 3,842 1,009 (») 768 Stafford 300 325 1,500 1.37 Tabernacle Burlington Bergen Teaneck .... 3,500 Hunterdon Bergen 2,000 1,883 Union .. 48,853 1,690 918 Hunterdon Salem . . 700 600 0.44 Upper Pittsgrove 1,400 2,000 300 1 725 Verona Essex 2 139 Voorhees - Camden 969 Waterford Camden 6,000 8,200 2,000 0.83 2,161 1,985 5,325 1,951 4,328 29,665 500 121,000 1,500 26,600 71,481 36.79 West Deptford Westfleld. Gloucester Weymouth Atlantic 1,450 841 1.56 972 Woodbridge Middlesex Burlington 7,631 Woodland 868 398 Places not named « 317, 326 1 1 Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ^ Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti' mated as of June 1, 1902, while the population given for alt other minor civil divisions is that reported at the Federal census of 1900. ^ Population not returned separately. ^Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. 592 WEALTH, DEBT, AND TAXATION. Table 86. -INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVII; DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1002, 1890, AND 1880, BY MINOR CIVIL DIVISIONS- (-'ontinuod. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.'— Continueu. NE"W MEXICO. [No debt reported for minor civil divisions of tlie class here considered.] K.EW YORK. TOWN, TOWNSHIP, PRE- CINCT, ETC. Total. Countv. INDEBTEDNESS, 1902. 87,781,517 Towns: Alfred i Allegany . . Allen : Allegany . . Alma Allegany . . Ancram I Colnmbia. . Andes Delaware.. Angelica i Allegany . . Annsville i Oneida Antwerp Jeflerson . . Arcadia ' Wayne Arietta i Hamilton . Attica ' Wyoming. Aurora j Erie Barker j Broome . . . Barrington Yates Bennington Wyoming. Berkshire ■ Tioga Berl in , Rensselaer . Berne Albany Big Flats I Chemung.. Bolton Warren Bombay Bradford . . . Brasher Broadalbin . Brownville. Franklin Steuben St. Lawrence . Fulton Jefferson Burlington Otsego Cairo Greene Callicoon j Sullivan. .. Camillus j Onondaga . Campbell Steuben . . . Canajoharie. Candor Caneadea. . . Canisteo. .. . Carlton Caroga Caroline. . . Carroll Carrollton . Catlin Montgomery . Tioga Allegany Steuben Orleans Fulton Tompkins . . . Chautauqua. Cattaraugus. Chemung Catskill Greene. . . Cayuta ' Schuyler. Cazenovia. Chateaugay... Cherry Creek . , Cherry Valley. Chester Chili Cincinnatus.. . Clayton Coehecton . Colchester. Colton Columbus.. Concord. .. Constable Franklin . . Constantia Oswego... Copako Columbia. Coming Steuben. . Cornwall Orange. . . Madison. Franklin. , . . Chautauqua. Otsego. . . Warren. .. Monroe. . . Cortland . JeHerson. Sullivan Delaware St. Lawrence. Chenango. . . . Erie 2,000 5,000 300 8,700 149, .500 36,000 4,000 15,000 89,000 13,258 17,800 3,&54 1,800 1,200 6,850 1,500 13,2.50 4,000 4,000 1,350 2,500 « 14,000 11,500 450 6,000 250 7,000 « 14,000 500 6,000 29,000 5,000 10, 000 10,975 0,800 300 8,000 1,000 4,200 2,000 16 i,500 143 84, 500 9,000 « 46, 000 40, 000 1,078 2,000 35, 000 1,500 450 2, .500 12,000 11,000 4,513 5,975 3, 000 1,790 900 5, 401 Funded.2 Unfunded or floating. Revenue ^ and special assessment loans, and judgments. Out- standing war- rants. -57,581,854 S165,41.5 : .?34,248 ' 526,755 Sinking fund assets, 1902. 2,000 8,700 149,500 36,000 15,000 89,000 12,000 17,800 1,800 6,850 13,000 4,000 4,000 2,500 « 14,000 11,000 7,000 « 12, 500 .500 6,000 29,000 10,000 10, 975 9,800 4,200 2,000 16, .500 84, .500 9,000 « 46, 000 40,000 1.078 2,000 36,000 2, .500 12, 000 11,000 5, 975 3,000 900 :, 190 5,000 300 1,258 I 1,935 1,500 260 1,3.50 500 450 «1,500 300 8,000 1,000 1,,500 3.211 INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Per capita. 1902 87,754,762 811,078,691 2,000 5,000 300 8,091 149,500 36,000 4,000 1.5,000 87,065 13,258 17,800 3,854 1,800 1,200 6,&50 1,500 13,250 4,000 4,000 1,350 2,. 500 =14,000 11,. 500 450 6,000 250 7,000 « 14,000 .500 6,000 29,000 6,000 10, 000 10, 975 9,800 .300 8,000 1,000 4,200 2,000 16, .500 143 84,600 8,121 « 46, 000 40, 000 1,078 2,000 35, 000 1,500 4.50 2,500 12, 000 11,000 4, 613 5,975 3, 000 1,790 900 5,401 1890 '$18,767,249 1902 Popula- tion.^ 21,086 96,000 42,000 108,386 5,000 3,000 11,400 32,000 10,136 4,. 500 1,100 5,400 8,000 6,000 2, 300 6,381 13, 373 1,500 2,000 37, 500 "i37,'267 "•44," 666" 72,600 16, 000 47,. 500 22, 000 20, 000 3, 074 7,800 6,000 .' -SI. 24 0.25 6.54 77.68 21.96 2.29 4.99 12.36 53.68 6.65 0.96 1.68 0.96 3.60 1.48 7.90 2.06 2.35 0.99 0.91 « 18. 16 4.25 0.23 1.62 0.20 3.22 »6.82 0.20 4.12 7.46 1.50 7.63 3.20 4.19 0.64 4.13 0.59 2.06 1.80 1.93 0.31 22.06 2.98 6 26.36 22. 20 6.53 0.96 3S.38 0.36 0.40 0.79 7.16 11.03 1.10 4.72 1.33 1.40 0.46 1.27 815. 83 41.96 24.01 17.18 1.67 0.92 9.83 18.78 13.25 1..56 0.54 4.06 3.66 1.17 0.63 3.89 3.69 0.63 'so.'s6' 1.06 4.54 32.81 29.71 40.27 7.59 49.69 4.99 21.64 7.43 2.03 0.77 1.59 1,615 665 1,182 1,238 1,927 1,639 1,744 3,008 7,046 247 2,677 4,016 1,072 1,249 1,904 1,011 1,677 1,947 1,706 1,363 2,742 771 2,703 1,946 3,698 1,263 2,176 2,054 2,453 1,457 3,888 3,330 1,310 3,432 2,338 470 1,938 1,684 2,035 1.109 459 3,830 2, 723 1,745 1,802 2,052 2,099 912 4,313 1,117 3,166 1,678 997 4.086 1,266 2,259 1,277 1,937 4,258 1 Including all minor civil divisions not .shown in Division A of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and oil long-term loans except special assessment loans. 3 Including all shon-torm loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ■1 Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8 000 or over in 1900 ia esti- mated as of .June 1, 1902, while the population given for all other minor civil divisions is tbat reported at the Federal census of 1900. ''Not reported separately by towns. » Data are for the fiscal year 1901. PUBLIC INDEBTEDNESS. 593 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR (JIVIL DIVISIONS IN 1902 , TOGETHER WITH THEIR TOTAF. AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSUIPS, PRECINCTS, ETC.i— Continued. XEW YORK— Continued. TOWN, TOWNSHIP, PRE- CINCT, ETC. Towns— Continued . Cortlandville .. . Covert Crawford Cuyler Dansville De Ruyter. Deerfield. ., Deerpark.. Delaware . . Delhi Denning-. . Diana Durham . . . Eagle East Otto . Eastchester. Easton Eaton Ellicott Ellington. .. Enfield.... Erin Erwin Evans... . Fallsburg. Tenner Fenton Florida Forestburg Fort Covington. Gainesville Gardiner Genesee Georgetown German Flats County. Cortland . Seneca Orange. . . Cortland. Steuben . . Madison.. Oneida. . . Orange . . . Sullivan .. Delaware . Tompkins . Chemung.. Steuben. . . Erie Sullivan . , . Madison Broome Montgomery. Sullivan Franklin. , , , Wyoming. Ulster Allegany. . Madison . .. Herkimer. . Goshen ; Orange Granby ' O s wego Grand Island Erie Greece j Monroe Green burg ' Westchester. Greenville , Greene Guilford Chenango Haraden ■ Delaware Hamptonburg ! Orange Hancock j Delaware Hardenburg. . Ilarrietstowu. Harrisburg Harrison Hastings Hempstead. Henrietta. .. Herkimer . . . Hermon . . . ^ Highland . . . Highlands Horseheads.. . Hunter Hurley Independence . Indian Lake . Tschua Italy .Tohnsburg. .. Johnstown... Ulster FrankUn.. . . Lewis Westchester. Oswego Orange.. . Chemung. Greene Ulster Allegany. , Hamilton Cattaraugus. Yates Warren Fulton Ulster Lewis Greene Wyoming Cattaraugus . . . Westchester. Washington.. Madison Chautauqua. Chautauqua. Nassau Monroe Herkimer St. Lawrence. . . SuUivan S, 670 44, 000 12,500 1,101 3,400 3, 500 1,900 1,000 5,000 4,000 1 Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. 2 Including special debc obligations to public trust funds, and all long-term loans except special assessment loans. 3 inQiij(jijjg all short-term loans in anticipation of taxes, commonlv designated as revenue bonds, revenue loans, tax warraat loans, etc. . . o ^ Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a popuhitio mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900, 5 Data are for the fiscal year 1901. 1,219 8.32 1,094 2, 374 2.661 tax certificates, temporary population of s.OUn or over in I'JOO is esti- 932—07- -38 594 WEALTH, DEBT, AND TAXATION. Table 86 — INDEBTEDNESS AND SINKFNG FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER VV ITH Tf[EIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 19()2, 1890, AND 18^, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. NEW YORK— Continued. County. INDEBTEDNESS, 1902. Sinking Jimd assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. TOWN, TOWNSHIP, PRE Total. Funded.^ Unfunded or floating. Total. Per capita. Popula- tion. ^ CINCT, ETC. Revenue 3 and special assessment loans, and judgments. Out- Standing war- rants. 1902 1890 1880 190'2 1890 1880 Towns— Continued. Kendall $650 1,400 1,000 2,000 7,000 1,027 32,000 6,400 1,260 560 1,100 173,000 102, 000 200 6,500 1.5,000 800 200 60,000 2,151 17,000 891 6,000 2,240 17, 500 23,000 16,000 5,000 108,000 11,329 94,000 1,300 6,960 3,000 6,-375 3,000 1,000 1,199 2,476 ' 12,000 38,000 21,000 1,000 300 4,000 4,600 24,296 6,200 1,676 900 9, .382 5,1.50 1,300 61,000 ! 400 49,0.50 600 42,2.50 1,000 15,000 25, 100 ' 62,460 1,000 4,000 ' 61,000 $.500 S150 $6,50 1,400 1,000 2,000 7,000 1,027 32,000 6,400 1,260 560 1,100 173,000 102, 000 200 6,500 15,000 800 200 60,000 2,151 17,000 891 6,000 2,240 17,500 23,000 16,640 3,800 108,000 11,329 94,000 1,300 6,950 3,000 6,375 3,000 1,000 1,199 2,476 12,000 38,000 21,000 1,000 300 4,000 4,500 24,295 5,200 1,676 900 9,382 5, 160 1,300 51,000 400 49,050 600 42, 260 1,000 15,000 25, 100 62, 460 1,000 4,000 61,000 $24,000 $0.40 2.67 0.22 1.06 0.80 0.69 25.74 4.62 0.27 0.56 0.23 53.71 22.33 0.09 10.06 20.89 0.47 0.08 58.66 1.33 4.54 0.66 2.73 3.26 3.00 4.76 7.73 0.38 34.53 2.94 1 7. 49 1.34 4.18 2.16 4.42 1.63 0.36 0.63 0.90 8.53 29.64 5.80 0.17 0.29 0.88 4.28 16.14 1.92 0.94 1.17 1.58 1.72 0.77 13.73 0.60 20.70 52 $13.52 1.616 Ulster $1,400 .524 4, 545 1,892 8,757, 1,483 1,243 1,416 4,679 1,003 4.823 Kirkland Oneida 1,000 2,000 5, 500 1.13 y.'.'.'.'.'.'i Onondaga Erie 7,000 1,027 32,000 6,400 1 89,400 70.01 . I Livingston Madison Lenox 1,260 [ Cattaraugus Genesee 560 500 173,000 102,000 1 Leroy 600 35,000 226, 500 108,000 7.41 87.50 32.17 '.'< .3,221 ! 4,568 Ivivingston Chenango Herkimer Coliunbi.-l 200 2,279 646 6,500 15,000 19,779 1,500 800 27.24 0.20 0.38 Little Falls \' 718 800 1 . 707 200 2,68.5 Hamilton St. Lawrence 60,000 2,000 17,000 891 6,000 2,240 17,600 23,000 16,000 5,000 108,000 11,329 94,000 800 7,500, 1..3S 4.47 1,023 161 1,621 3,746 Warren 1 1,341 Jefferson Cattaraugus 2,200 690 37,000 5.94 5,824 Onondaga 1 4,838 1 8360 1,200 46,800 20.21 2,024 Franklin Sullivan 10.009 3.128 ' 169,000 61, 106 100,900 49.69 21.43 18.50 Westciiester Onondaga Cattaraugus Cortland Oneida .. [i 3,849 '! 5.374 1,300 1 968 1,664 1,398 1,441 6,960 3,000 1 6,120 3.39 1 Marcy Erie 6, 376 3,000 1,000 1,846 2,760 Cayuga 1,199 2,475 12,000 .38,00t 21,000 1,000 1,000 6,000 37,000 42, 163 15,000 7,000 2.00 20.77 30.40 4.53 1.20 1,914 Middleburg Schoharie Wyoming Yates 2. 738 ^1 1,406 ; 1.282 Middletown Delaware Saratoga Chautauqua Montgomery 3,619 5,926 300 1 1,038 4,ooe 4,000 24,000 5,200 1, 676 ::;:;:::. :i;:;;:;.. 12,000 2. 31 4,541 1,062 600 l! Orange 295 67,000 52.80 1,506 Montgomery .... Orange ;;::::;;:; 2,711 1,784 -900 2,700 II 766 Orange 6,682 39, 156 10,500 7.74 3.89 5,939 Saratoga Otsego 6, 1.30 ::;::::::: 2,999 1,.300 1,689 Livingston Broome 61,000 52, 333 13.91 3,715 400 666 48,000 1,060 50,000 20.37 2,370 Cattaraugii.s 500 967 42, 250 44, 200 32.74 1,296 Sullivan Cattaraugus Chenango Columbia 1,000 0.49 6.32 O QA 2,039 IS, 000 24, .500 62, 460 1,000 4,000 61,000 2,372 600 75 000 30.90 36.13 0.47 2.18 31.65 ".".'.. 2 525 62 000 1 .in lA 1 556 1,500 8 56,000 100,000 0.33 1.67 18.78 3, 058 Orange .. 2,392 Newfane Niagara I 3,248 1 Including all minor civil divisions not shown in Div^ision A oi' this table, with the e^xception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. * Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. i^Population not returned separately. 8 Joint debt of New Windsor town and Newburg city. PUBLIC INDEBTEDNESS. 595 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR C'J\TL DIVISIONS— Continued . B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC'-Continuiil. >'KAV YORK— Continued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEUTEDNESS L ESS SINKIN G FUND ASSETS. ^' TOWN, TOWNSUIP, PRE- CINCT, ETC. Total. Funded.' S44,000 10, 000 6.000 5.000 112,500 2,500 3,500 16,000 16, 100 50, 400 Unfunded or floating. 1902 Total. I'er capit a. 1880 Popula- tion. ^ Revenue ^ and special assessment loans, and judgments. Out- standing war- rants. 1890 1«K» 190-2 1890 Towns— Continued . Tompltins Herkimer .844,000 10,000 6,600 5,000 112,500 2,500 3,500 16,000 15, 100 50,400 1,100 2,935 1,350 26,000 107, 300 63, 500 900 546,500 28,000 27,000 29,000 226 18,000 4,100 18,000 8,925 1,500 3,000 13,800 6,662 24,500 7,200 4,825 9,000 29,000 3,800 33,000 30,000 700 2,000 4,000 4,500 38,000 1,230 4,500 1,625 100 22, ,500 512 5 600 10.2.50 166, 646 11,000 12, 250 122, 400 103 39,000 13,800 69,000 14,000 58,000 10,500 35,000 1,000 219,500 S44,000 9,500 5. 600 5.000 112,500 1,967 3,500 16.000 15,100 42,271 1,100 2,936 1,350 26,000 107,300 53,600 900 5 46,. 500 28,000 27.000 29.000 225 18,000 4,100 18,000 ,8,925 1,.500 3,000 13,800 5, 652 24, 500 7,200 4,325 9,000 29,000 3,800 .33,000 30,000 700 2,000 4,000 4,600 .38,000 1,230 4,500 1,025 100 22,. 500 612 5 600 10,250 155,646 11,000 12,2.50 122. 400 103 39,000 13, 800 69,000 14,000 58,000 10, 500 .35,000 1,000 219. .500 S46, 800 5,000 sen 13 1 lt(\9. $500 5.89 . 2.72 i '1 1,613 3.99 ' ! ' 1,402 2.62 , 2.08 1,911 9.34 ■ ■ 12.048 2. 41i 32. 87 ■ 801 .5.15 1 1 080 6.08 ; 15.46 2,397 6 13 1 ■' 465 Niles Norfolk St. Lawrence Nassau Chenango Herkimer Livingston Ulster Waj'ne ' . 4.200 North Hempstead. . . North Norwich .533 28,200 Nunda . . .37,505 Olive 8,129 39,600 '< 1,.500 16 .58 15 13 , ■' ■J.50 Orange Schuyler Wyoming Livingston St. Lawrence Otsego Chenango Cattaraugus SI, 100 2,935 79 n 96 1 391 ! 2. 92 1.73 10.98 23. 86 1.006 780 '' 3[iS Ossian.... 81,350 26, 000 107, 300 .53. 500 900 5 46,600 24,000 27,000 29,000 92.000 121,000 39. 22 24.61 4.497 Otselic 83 000 43. .35 0.81 5 12. 45 3. 34 1. 65 11.29 22 11 76 II 49 07 1 ''34 Otto 1,106 3. 734 Ovid 47,209 .39,000 Owego . ... Tioga 4,000 4.33 1 8,378 16 334 Oyster Bay Nassau Montgomery. .. . Jefferson 19,000 226 1,031 1 . 5.30 18,000 4,100 18, 000 8,925 500 3,000 13,800 36,000 3, 500 7,000 19. 77 Parishville St. Lawrence Westchester ! 1.97 11 46 1. 64 ' 2,086 Pelham 1 78 1 571 3.68 0. 53 0. 64 3. .57 2. 91 .5.12 .5. 64 .5.76 .S. 17 1.49 19 ?7 2, 425 2..S.57 4,703 ;>,,s62 1 . '140 4.788 1,277 751 Pentield Monroe 1,000 . 1 1 Wyoming Cattaraugus 5, 6.52 10,200 6.77 ' Phelps "- 24,600 7,200 4,000 9,000 29,000 Pilce Wyoming Chenango Otsego Pitcher 825 500 6,000 33,000 67,900 5 09 Pittsfleld ■>7 09 1 101 Clienango Onondaga Chautauqua Yates .>S. 74 1 - 026 Pompey 3,800 3,000 2.546 ■' 690 Portland .30.000 30.000 2,000 30,000 83 Potter 19.74 17.86 1 1 .'i-'O Prattsville 700 0.90 2 33 775 857 1.059 1 795 Preble Cortland 2,000 4,000 4,600 38,000 143 i,"256' 80,000 0.16 1 3. 78 Rensselaerville Albany 2.51 10.75 0.89 0.59 Richland .... Oswego 21. 21 3 535 1,230 1,381 1,719 2,895 2,055 1,1.36 7,711 2,067 1,8,S5 12,X(.l 2,674 .5. 174 Richmond viile Schoharie 4,600 2.62 0, .56 0.05 19. 81 0.07 5 0.29 1,625 100 Rossie St. Lawrence Schenectady St. Lawrence Jefferson ,. Westchester Montgomery Cattaraugus Onondaga Herkimer Oswego 22,600 512 5 600 10, 250 155, 200 11,000 12,250 122, 400 Russell 500 0.23 5. 44 Rye 446 18.(17 12.10 1.96 St. Johnsville 4.11 2,37 32. 68 20, 000 169.000 4. .37 Salina 48.42 3.745 103 ' 0. 07 1,426 •■ ■?.32 Sandy Creelc 39,000 13,800 69,000 14,000 58, 000 10.500 35,000 1,000 219.500 78. .5011 i 17.47 ' ' 23. 79 34.44 ... Santa Clara Franklin Saratoga Ulster ' .580 Saratoga. . 17. 26 3.999 9, 754 9 700 1.44 65.54 3.89 11.62 Soarsdale Westchester Schoharie Schoharie 42,000 43,000 14. 27 ' . Schroeppel 14.21 : 3! 012 Schuyler Falls Clinton 250 ■ 0.00 261.867 3005 0. 17 . 1 665 Seneca Falls Seneca 37.62 ' 7,305 1 Including all minor civil divisions not shown in Division A of this table, with the exception of school dlstiicts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. ^Including all short-term loans in anticipation of taxes, commonlv designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. ^Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ° Data are for the fiscal year 1901. 596 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MNOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINfcTS, ETC— Continued. NEAV YORK— Continued. TOWN, TOWNSHIP, TRE- CINCT, ETC. Towns— Continued. Shandaken Sharon Shawangank: . . . Sheldon Sidney Smithtown . Smyrna Sodus Solon Somerset . . . South Bristol. Southeast Southport . . . . Spencer Stark Starkey Stillwater . . . Stockb ridge - Stockton Stuyvesant . Taylor ThorapsQn . . . Ticonderoga . Tompkins . . . Tonawanda . . Truxton . Turin Tuxedo . - Ulster . . . Ulysses . . Van Buren. Van Etten . . Venice Verona .... Vienna Villenova. Volney WallkiU... Walton . . . Warsaw . . Warwick Watson Waverly Wawayanda. Wayne Webb AVebster Wells Wellsville AVest Almond. West Seneca . Westerlo Wheatland . . Wheeler County. INDEBTEDNESS, 1902. Total. Ulster Schoharie . Ulster Wyoming . Delaware . , Suffolk ... Chenango . Wayne ... Cortland . . Niagara. . Ontario . . Putnam . . Chemung . Tioga Herkimer. Yates Saratoga Madison Chautauqua. Columbia. . . . Cortland . Sullivan . . Essex-. ... Delaware . Erie Cortland . . Lewis Orange Ulster Tompkins . Onondaga . Chemung. . Cayuga -^.. Oneida Oneida Chautauqua . Oswego Orange Delaware AVyoming . . . Orange . . . Lewis. . . . Franklin. Orange.. . Steuben . . Herkimer. Monroe Hamilton. Allegany . . Allegany . . Erie Albany. . Monroe. . Steuben . White Plains 1 Westchester. Whitestown I Oneida Wilmington Essex Wilmurt Herkimer Wilson ' Niagara . . Wilton Saratoga. AVindsor Broome.. AVolcott AVayno... AVoodstock ITIster AVright Schoharie . A'ates I Orleans... Pliiffs not named $58,000 31,000 15, 468 4,500 23,000 50,000 5 23,900 102,000 70,900 45,000 6,000 4,000 18, 364 650 700 800 8,000 70,000 4,122 6,000 24, 965 235,000 600 7,300 224,833 112,200 2.i0 20, 700 5 20,000 48,000 25,000 1,000 40,000 6,026 18,000 3, .591 178,000 40,000 90,000 66,000 7,000 1,280 5,000 1,346 28,000 20,000 1,200 3,050 1,841 346 3,050 3, 4.52 41,000 2,000 78,000 2, .500 4,500 .''1,525 79, 000 615 15, 350 63, 000 1,100 50,717 .S56,000 31,000 15, 468 4, .500 22,000 .50,000 12.3,900 102,000 70,900 45,000 6, 000 4,000 18,364 8,000 70,000 4,122 6,000 24,000 2.35,000 600 7, .300 224,833 112,200 20, 700 5 20,000 48,000 25,000 1,000 40,000 6,026 18,000 178,000 40,000 90,000 66,000 7,000 5,000 28,666 2, .500 41,000 2,000 78,000 2,600 4,500 Unfunded or floating. Revenue » and special assessment loans, and judgments. 79,000 I 465 . 15,000 63,000 900 1,100 48,000 81,000 660 700 1,280 3,050 952 Out- standing war- rants. Sinking fund INDEBTEDNESS LESS SINKING FUND ASSETS. 1902. $4,500 3,050 1,841 146 150 350 1,517 1902 $51,501 31,000 15, 468 4,500 23,000 60,000 5 23,900 102,000 70,900 45,000 6,000 4,000 IS, 364 650 700 8,000 70,000 4,122 6,000 24, 965 234,811 600 7,300 224,833 112,200 250 20, 700 5 20,000 48,000 25,000 85 40,000 6,026 18,000 3,591 178,000 40,000 90,000 62, 944 7,000 1,280 5,000 1,346 28,000 20,000 1,200 3,050 1,841 346 3,050 3,452 41,000 2,000 78,000 2,. 500 4,500 5,525 79,000 615 15,3.50 63,000 Per capita. 1890 1880 1902 1890 1880 $3,000 I $16.87 60,000 ' 15.06 88,964 ' 6.43 I 2.50 44,900 ' 5.72 60,000 ; 81,900 ■ 156,451 ' 38,000 83,500 8,400 2,549 2,000 120,000 ■• 20,000 1 •- 10,000 ■• 10,000 i ■• 130,000 32,209 -- 54, 200 . . • • 1 9, 000 71 000 8.63 5 18.53 19.93 113.99 23.40 6.43 1.41 8.34 0.35 0.68 80.95 ' 22.71 36.22 ! i4.38 1 14.89 68.67 30.34 65.31 1 42.66 i 1 6.24 i. ...... 7.58 0.06 27.62 1.56 8.12 210,000 [ .., 23.20 118,,500 14.68 137,732 -. 18.48 96,000 14..50 -. 1.09 , 1.30 -. 3.10 2,500 0.87 28,500 .- 33.41 131,000 i.flOO 21.74 0.36 3.36 0.37 0.58 0.57 2.12 19.80 1.68 9.91 0. 40 7.10 15.66 27.42 0.62 .17 5.43 42.46 32.17 43.01 30.32 21.49 1..54 32.06 105,500 1 19.64 900 1,490 ;.. 0.64 1,100 I ' 0.95 50,717 96,000 ... '26 92 «2,748,.599 '518.766,499 ,. 43.99 1.65 32. 80 0.92 48." 76' Popula- tion.< 3,053 2,058 2,406 1,801 4,023 6,863 1,290 6,118 622 1,923 1,104 2,843 2,201 1,868 1,030 2,836 4,989 1,622 1,852 2,125 762 3,739 5,048 2,482 1,217 1,157 2,277 3,582 2,77i 3,297 1,406 1,448 3,875 2,218 1,206 7,674 2,725 4,869 4,341 6,403 981 1,615 1,639 920 3,299 601 6,363 1,632 2,071 1,188 6,235 634 353 2,967 3,207 1,676 1,156 1,884 tax warrants, tax certificates, temporary 1 Including all minor civil divisions not shown in Division .V of this tabic, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans lo'A IIS Ot>C. ' iSxccpt where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .Tunc 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. iDataarefor the fiscal year 1901. f^ Indebtedness less sinking fund assets for mmoi- civu divisions reporting debt m 1890 but not in 1902. " Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1880 but not in 1902. PUBLIC INDEBTEDNESS. 597 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSI'/rs IN 1902, 1890, AND 1880, BY MINOR CI\1L DIVISIONS— Continued. B. —TOWNS, TOWNiSHIPS, PRECINCTS, ETC.i— Continued. NOKTir CAROLIKA. " County. Total. INDEHTEDNESS, 1902. Sinking fund assets, 1902. ].\I)E iTEDNE.SS LE.S.S .SINKING FUNI .\S.SETS. Fundoil.^ Unfunded or floating. Total. Pit ciipita. PuDIll;!- CINCT, ETC. Revenue ^ and special assessment loans, and judgments. Out- standing war- rants. 1»02 18«0 1KH(( 1»02 18»0 1880 tiori.i Total S305, 100 S.'iO.'i, 100 S2, 691 .S302, 409 = $52,500 ■ Moore Iredell Surry Townships: Carthage 10,000 2,000 10,000 7,000 10,000 1,800 4,700 3,000 20,000 50,000 700 10,000 15,000 160, 000 10, 000 2,900 10,000 7,000 10,000 1,.800 4,700 3,000 20,000 50,000 700 10,000 15,000 160, 000 10,000 2,900 10,000 7,000 10,000 1,800 2,482 3,000 20,000 60,000 700 10,000 14,527 160,000 $3.20' 0.90 5.41 3.61 2.11 0.33 1.03 2.21 3.13 4.44 0.27 5.93 3.13 10.92 a, 127 Coddle Creek 3, 2.30 Elkin 1,849 Gold Hill 1,9.38 Hendersonville Henderson Rockingham .... Caswell 4, 7.30 1 5, 422 Milton . . . 2,218 2,412 Morgan Rowan. 1,367 Mt. Airy 6, 389 1 11,261 Stokes ! 1 2, .546 Pender 1,687 473 1 4,637 Winston Forsyth 1 I 14,647 1 i XOKTII IJAKOT.V. Total. Townships: .\bercromb:e \ Richland . Allen I Kidder . . . Amenia [ Cass Avon Pembina _ Ayr Cass. Baldwin. . Barnes Bathgate . Bell Bergen — Berlin Berthold... BiUings Bloomfield . Blue Grass. Bohnsaek Bowbells Bowen ^. Broadlawn Caledonia Carlisle.. . Carter Casselton. Chester Clearfield . Colgate.. . Crystal . . . Dahlen De Groat. Denmark . Dows Drayton. Dundee . . Durbin. . . Eagle East Alma. Edna. Elden Eldorado.. . Eldred Barnes. . . Cass Pembina. Cass Nels( son. Cass Ward.-.. Cavalier. TraiU.... Morton, . Traill..., Ward.... Sargent . Steele.... Traill . . . , Pembina Ward Grand Forks. Griggs Steele Pembina. Nelson . . . Ramsey. . Ward Cass Pembina Walsh.... Cass Richland. Cavalier. Barnes. . Dickey . . Trail! 320 1,250 61 880 306 192 1,093 3,0.50 1,,572 335 1,000 451 1,100 1,400 10 480 469 324 1,400 I 916 600 2,623 1,700 550 192 1.295 2,000 90O 694 ,35 1,300 63 484 1,000 57 106 1.200 12 1,300 462 S47,0S4 $17,800 $41,964 si.7.->r 320 1,000 2.50 61 880 305 192 ■ 1,093 50 :),66o 1,.572 335 1 1,000 451 300 soo 1,400 10 480 469 324 1,400 616 300 ') .500 2,000 623 1,700 550 • 192 1,295 1,400 900 600 163 694 35 1,300 63 484 .. 1,000 57 106 1,200 12" 1,.TO0 462 r: $106,091 : .5103,631 320 1,250 , 61 1,000 451 I 1,100 1,400 I 10 I 480 I 469 .324 1,400 907 SOO 2,623 1,700 .550 192 1 , 295 2, 000 737 694 35 I,. 300 63 484 1,000 57 105 1,200 i 12 I 1,.300 462 I 880 305 1,000 192 ; 1,093 3, 050 1,572 420 3,000 3.35 4(X) !. 1,000 470 1,000 $0.32 13.16 0.16 1.83 1.09 0.90 2.87 3.24 5.80 1.78 3.12 (•) 3.46 4.53 0.02 0.79 («) 1.60 4.91 0.91 0.83 («) 7.49 1..39 1.40 7.62 4.34 81.14 1.56 4.98 3.66 C) 7.98 0.17 1.06 4.69 0.07 0.23 4.48 0.08 3.15 1.86 ,1 0. 75 12.82 0.04 1 1.10 5.49 1 1,002 95 .381 483 281 214 .381 941 271 1.S8 « 318 309 411 « 203 285 993 m 227 395 1:37 170 461 250 195 («) 163 364 4,57 213 791 459 268 144 413 248 1 Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. ' Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, t;ix warrants, tax certificates, temporary loans, etc. * Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. = Not reported separately by townships. 6 Population not returned separately. 598 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. NORTH DjUSOT A— Continued. - County. INDEBTED> ESS, 1902. Unfunded o Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUN! ASSET r capit s. 1 TOWN, TOWNSHIP,] PRE- CINCT, ETC. Total. Fundcd.2 r floating. Total. Ft I. POTltllfl- Revenue 3 and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1 1 1 ; 1880 1902 1890 1 i 1880 tion.< Townships— Continued. Elma Richland TraiU S46 1,507 1,000 750 380 2,000 4,500 100 637 453 1,500 28 400 52 244 52 55 1,250 150 150 370 1,100 115 720 17.) .50 457 13 1,337 91 2,, 500 50 563 1,315 383 453 269 119 300 1,517 439 30 1,250 18 12 432 85 758 1,042 525 .500 700 1,200 544 893 285 260 900 1,300 1,3.50 1,000 62 900 114 , 25 1 S46 1,507 $46 1,.507 1,000 750 380 2,000 4,500 100 637 453 1,500 28 400 52 244 52 55 1,250 1.50 150 370 1,100 115 720 161 50 4.57 13 1,337 91 2,000 50 563 1,315 383 453 269 119 300 1,517 439 30 1,250 18 12 432 85 758 1,042 525 .500 700 1,200 544 $0.19 3.50 2.28 247 Ervin 430 Fairmount Richland Grand Forks Ramsey 51,000 S700 140 SI. 67 439 Falconer $7.50 5.95 1.19 126 Faucher 380 (^) 5.28 42.45 0.58 1.11 1.03 5..% (') Forest River Walsh .. 2,000 4,500 100 1,000 1.71 379 Sargent 106 Richland 171 240 397 453 1,500 572 Galesburg Traill 438 Gilbert 256 Glenilo Cavalier 28 1 (') Golden Glen Lamoure 400 1 ' 158 52 244 , 52 55 0. 28 ' ' 187 0.82 2% Ward (') 0.19 3.10 0.85 0.94 1.67 8.87 0.32 2.73 0.86 0.32 e) 0.05 5.71 e) 3.83 0.15 1.34 5.69 1.73 21.57 2.12 0.46 2.10 2 13 1.53 286 Harriston Walsh 1,250 850 1.03 403 Grand Forks Griggs 1.50 1.50 ^ 370 17B 160 Cavalier. . 221 Lamoure Steele 1,100 124 Highland Hillsboro 115 1 365 262 1.22 0.29 359 Traill. 720 .50 437 13 42 91 .50' 563 1,315 383 264 Richland Ramsey . 175 S14 187 157 CavaUer Richland Benson W 268 1,295 234 C') Joliette Pembina 2,500 .500 1,000 2.43 522 Kingston 328 421 Richland Sargent 231 Lake 222 453 106 ! 21 Grand Forks . . . . Ramsey 163 110 500 0.75 1 127 T.illphoff 258 300 143 1,517 4.39 30 1,250 18 12 432 85 1.50 0. 56 711 . 286 Grand Forks Traill 0.12 3.35 0.08 (,■■) (■■■) (') 1.76 1.48 . 1 243 373 Alaoel 220 i 430 i Martin Walsh . . . 758 1,000 2. 68 , Traill 1,042 125 500 703 Walsh 400 2.32 1.06 4 49 226 rjrand Forks Steele I 471 700 102 0.68 \ 156 Burleigh. . . . 1,200 9 38 128 .544 0.67 814 893 893 285 260 900 .512 285 I 1 47 1 1 194 260 Richland Grand Forks 900 ' 9 fir* ] 11 344 1,300 1,350 1,000 1 636 1 664 ' ' 1,3.50 1 435 .565 4.12 ll 161 \' 200 Pembina Ramsey Cass Barnes Walsh 800 . 47 1 05 1,205 Newbre >IobIc 62 900 114 25 1 62 900 114 25 0.57 3.00 0.38 0.08 108 300 303 I 312 Norman Norton 1 Including all minor civil divisions not sliown in Division X of tills taWe, with the exception ot scliool districts. 2 Including special del)t obligations to public trust funds, and all long-temi loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as r(>\i>nnc bonds, revenue loans, tax warrants, tiix certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of ' cities, towns, villagc.f, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .liine 1, 1902, while the population given for all other minor civil divisions is that reported at the Federiil census of 1900. 1 Population not returned separately. PUBLIC INDEBTEDNESS. 599 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL. AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS—Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC'.]— Continued. NORTH DAKOTA— Continued. Townships— Continued. Norway Steele . Norway j Traill Odessa ! Ramsey . Ontario _ ' Ramsey . Oriska Barnes . . Osago Overland-, Page Park , Pembina. , Prairie Preston Pulaski Rich Rochester. Rochester... Rosemead.,. Royal St. Thomas. Samia Sauk River Sheridan Skandia South Dresden South Minnewaukan, Southwest , Spencer Stevens Sturlio Surrev Nelson Ramsey . . Cass Pembina.. Pembina.. Lamoure . Ransom . . Walsh.... Cass Nelson Ransom . . Ramsey , . Pembina. . Nelson . . . Ward Lamoure . Barnes . . . Cavalier . . Ramsey . . Sargent . . Ward Ramsey . . Cavalier . . Ward Svca Barnes . . . S verdnip Griggs Thingvalla \ Pembina. . Thordenskjold j Barnes... Trier ; Cavalier . . Twin Lake | Benson Walcott i Richland WaJIe I Grand Forks. Wano I Lamoure INDEBTEDNESS, 1902. Warren Weber Webster West End Mellem.. Cass Cavalier . . Ramsey . . Richland . Whitestone Hill Sargent. Woodlawn ' Kidder.. York I Benson.. Places not named I , S400 1,200 157 1,5% 199 30 400 2,000 285 2,000 1,200 51 1,397 870 1,490 1,500 222 , 500 1,400 I (il I 27 I 195 75 I 1,566 1,150 ' 1,500 40 I 1,573 I 34 38 I 64 I 31 ' 465 ; 1,000 I 372 38 750 400 4 1,200 127 1,226 i 260 ; 1 1,100 1,500 300 S200 Unfunded or floating. Revenue 3 and special assessment loans, and judgments. 400 2,000 I 1,000 'i,'397 600 1,200 1,150 1,.500 1,100 1,500 Out- Standing war- rants. SI, 596 195 'sio' 1,226 260 S200 1,200 157 199 30 2,000 285 200 51 870 1,490 200 61 Sinking fund assets, 1902. 75 756 34 ']. 38 :. 64 31 372 38 750 400 4 i 127 i INDEBTEDNESS LESS SINKING FUND ASSETS. 8400 1,200 157 1,596 199 30 400 2,000 285 2,000 1,200 51 1,397 870 1,490 1,500 222 500 1,400 61 27 195 75 1,566 1,150 1,.500 40 1,573 34 38 64 31 465 1,000 372 38 7.50 400 4 1,200 127 1,226 260 1,100 1,500 300 : Total. $200 5,000 188 200 178 =65,443 Per capita. 5. .39 17. 8H 0.98 SI. 20 2.55 0.72 6.&5 0.62 0.11 {') 3.98 0.81 3.43 3.55 0.17 2.11 4.73 7.68 6.98 1.27 « 1.72 0.33 « 0.76 0.29 5.27 (.') 20.27 (') 3.44 0.50 ■ 0.09 I 0.62 I 1.87 !. 2. 70 1 . 0.19 i. 0.7.) . 0.49 0.03 2.57 0.,59 5. 22 2.05 $0.79 0.35 0.69 0.26 1 Popula- tion.* 334 470 219 233 322 (') (") 503 350 583 338 304 663 184 194 215 175 ) 814 183 C-) 257 256 297 (=) 4.57 (=) 128 331 752 634 138 198 1,003 813 120 467 214 235 127 204 84 305 OHIO. Total 11,357,432 $1,303,827 $39,436 $14,169 810,923 $1,346,509 1 3583,182 ' '$161,821 1 1 Champaign Lawrence Portage. Noble Townships: Adams 100 300 .500 819 100 3,000 600 25,500 16,500 4,800 100 100 300 500 819 100 3,000 342 25,500 16,500 4,800 $0.07 0.23 0.77 0.56 0.07 1.09 0.10 14.34 1,406 Aid 1 300 500 1,301 Aurora ' 652 1 819 1 1,459 Bedford 100 1,623 Ottawa 3,000 . 500 . 25,500 . 16,. 500 . 4,800 . 1 2,755 3,295 1,778 2,037 Bethel Clark Putnam 1.58 Blanchard 42,560 $25. 21 ;;;;:::::; 8.10 1.26 Brooklyn Cuyahoga 3,811 ^ Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ^ Population not returned separately. •^ Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. ' Not reported separately by townships. 600 WEALTH, DEBT, AND TAXATION. Table 80.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS. ETC.i— Continuod. OHIO— Continued. TOWN, TOWNSHIP, PRE- CINCT, ETC. Townships— Continued. Brown Brown Burton Camp Creek Catawba Island Chardon Chester Chesterfield . Clarksfield . . Clinton CoUinwood . Columbia. . , Cranberry.. Crane Crosby Danbury Ottawa... Delhi Hamilton. Dixon Preble Franklin ! Darke Franklin Ross County. Franklin.. Knox Geauga . . . Pike Ottawa... Geauga . Wayne . . Fulton.. Huron. . Knox... Cuyahoga. Hamilton . Crawford . . Wyandot.. Hamilton . Goshen . . . Green Green Green Gustavus. Hardy Harmony . Harrison . . Harrison.. Harrison. . Harrison. Harrison. Hiram . . . Israel. . . . Jackson . . .Tackson. . Jasper Jefferson . , Jefferson . Jefferson. Jennings. . Johnston. Kings villi' Kirtland. . Kinsman. Lagrange . Lee Liberty. . . Liberty. . . Liberty. . . Tuscarawas. .'Vdams Fayette Scioto Trumbull Holmes Morrow Champaign . . Muskingum . Paulding Perry Vinton . . . Portage . . Preble . . . . Crawford. Paulding. . Fayette. . . . Ashtabula. Clinton Fayette. . . Putnam Trumbull.. Ashtabula. Lake Trumbull. . Lorain . . . Monroe. . . Guernsey. Knox Ross Liberty Union.. Liberty I Van W( Liberty .-. Wood. Loudon . Senee;!, Lykens Crawford. Madison. .. Madison. . . Mary Ann. Mason Middleton. Milan - . Mill Monday Creek. Monroe Montgomery. . . Lake Richland Licking Lawrence . . . , Columbiana.. Erie Tuscarawas Perry Darlce Ashland INDERTELINESS, 1902. Unfunded or floating.! SoOO 198 13,000 56 297 400 874 1,000 500 275 224,200 89,200 14,000 35,000 100 1,000 500 10 850 3,000 200 503 .37 900 54,000 43 : 500 ! 199 i 900 2,199 450 150 900 40,500 I 118 500 6 400 0,000 4,730 3,000 i 500 I U,.50O ' 5,809 i 4,000 1,071 200 102 1,000 I,80O 71,, 000 41 , 500 17,000 18,000 BOO 20, .500 550 924 .5.55 2,203 19 100 2,. 500 .50,000 Funded.! ?500 13,000 50 217,500 89,200 14,000 35,000 Revenue 3 Out- and special standing assessment war- loans, and rants. judgments.' . Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. 1,000 500 1 54,000 I 0,000 '. 4,730 I. 3,600 I . 500 '. 6,500 . 5,000 . 4,000 '. ""266" [ 1,800 I 76,000 41,500 17,000 18,000 600 20,500 2,500 .50,000 247 400 874 1,000 500 275 6, 700 100 "'io' 503 37 2,199 450 150 S780 118 I . 1,000 350 I 555 1,000 IJ03 19 13,000 56 297 400 874 ' 220 I 500 275 ! 224,200 89,200 14,000 35,000 100 1,000 500 10 850 3,000 200 503 37 900 54,000 43 500 199 900 2,199 450 150 900 40,500 118 500 6 400 6,000 4,635 3,600 500 0,500 5,869 4,000 1,071 200 102 1,000 1,800 76,000 41,500 17,000 18,000 600 20, 500 550 924 555 2, 203 19 100 2,500 .50, 000 .57,000 3,000 100 : 1,.500 i 2,300 Per capita. 1902 1890 1880 1902 80.63 0.19 ' 9.55 0.06 0.49 0.21 0.53 0.20 0.48 0.04 61.61 6.92 7.70 27.73 0.10 0.04 0.19 0,61 0.01 0.75 0.31 0.10 0.72 0.03 1.07 16.98 0.06 0.55 0.17 0.32 0.78 0.38 0.11 0.63 11.04 0.05 0.28 (=) 0.29 1.98 2.59 4.78 0.35 6.73 4.70 2.71 0.80 0.15 0.10 0.63 1.24 30.25 13.62 2.31 19.35 0.22 1.01 0.66 0.48 0.27 1.18 P) 0.12 1.66 9.39 1890 1880 . $0.83 0.13 1.34 3.32 H 0.08 0.67 j j 1.02 1 1 1 0.07 3.78 0.29 Popula- tion.* 800 1,042 1,361 ■ 983 606 1,924 1,648 1,078 1,051 7,851 3,639 12,885 1,819 1,262 2,684 5,317 978 1,635 1,136 9,781 2,046 701 1,332 844 3,181 711 901 1,158 2,814 2,817 i,187 1,363 1,440 3,670 2,158 1,770 2,131 1,378 3,029 1, 87 53 1,412 1,134 1,248 1,476 1,338 1,299 998 1,599 1 Including all minor civil divisions not shown in Division .V of this table, witli the exception of school districts. 2 Including special delit oliligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all .short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax eortiflcates, tern loans, etc 'Except where otherwise indicated by footnotes, the population ol "cities, towns, vdlages, and boroughs" having a population of 8,000 or over in 1900 mated as of Juno 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 5 Less than 1 cent. 1.447 2,512 3,048 7,350 930 2, 720 2(1, 221 827 1,921 2, 084 1,869 9,894 808 1,509 5,324 porary is esti- PUBLIC INDEBTEDNESS. 601 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.^TOWNS, TOWNSHIPS, PRECINCTS, ETC.i-Continueil. OHIO Continued. Wayne Wellington Windham Windsor Wooster Xenia York Places not named SI, 580 71,600 400 son 20 1NUEDTEDNE9S LESS SINKING FUND ASSETS. 1890 1880 509,000 1,000 (11,000 300 2,138 9,000 si,n 10.000 40, 000 « 192, 440 Per capita. 1902 1890 1880 $1.53 3.69 0.19 1 0.25 i 0.76 2.30 |S20.41 0.16 10.03 ! ■1.65 0.09 0.39 0.08 0.06 1.04 9.31 26.06 8.67 0.44 0.43 3.97 0.29 6.45 13.11 0.01 3.01 0.63 1.32 9.01 0.13 0.08 0.15 1.66 0.32 0.04 0.98 ' 0.08 0.29 4.29 3.12 I 0.41 ! 0.44 0.17 0.32 0.20 0.02 0.09 10.86 0.62 ' 0.68 1 0.75 3.23 2.08 0.84 0.02 4.3S 0.46 0.63 0.88 0.81 0.28 0.54 0.07 0.15 1 0.44 18. 56 0.20 1.83 3.88 0.67 0.72 11.61 Popula- tion. < 1,033 19, 355' 2,128 3,213 8, 391 2,086 4,207 1,374 9,282 15, 158 8,706 1,037 1,491 3,401 1,447 7,758 1,151 13, 833 4,993 930 2,770 1,021 1,241 1,831 3,122 1,331 1,105 1,296 6,561 771 2,314 1,937 903 1,460 3,608 979 837 1,032 683 1,929 1,397 4,609 4,679 1,746 1,104 14,890 3,687 1,448 942 1,336 6,881 1.634 1,670 4,389 685 1,547 1, ,5.SK 1,132 2, 655 888 2,239 7,160 12, 329 9,183 'Including all minor civil divisions not shown in Division .V ot tills table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. = Including ail short-term loans in anticipation of taxes, commonlv designated as revenue bonds, revenue loans, tax warrants, tax ccrtif.cati's, temporary loans, etc. < Except where otherwise indicated by footnotes, the population of " cities, towns, villages, and boroughs " having a population of s 000 or over in 1900 is esti- mated as ot June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. s Less than 1 cent. « Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1S90 but not in 1902. 602 WEALTH, DEBT, AND TAXATION. Table 86 .—INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS -Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC. '—Continued. OKLAHOMA. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. Total. Funded.2 Unfunded or floating. Total. Per capita. Popula- tion.< CINCT, ETC. Revenue ^ and special assessment loans, and judgments. Out- standing war- rants. 190-2 1890 1880 1902 1890 1880 Total $8,963 263 177 32 1,076 335 648 600 414 45 7 196 1,000 127 309 316 100 42 147 90 3 82 228 12 75 120 256 847 160 172 160 113 294 100 140 277 81,000 $144 $7,819 $8,963 ' Townships: 263 177 32 1,076 335 648 600 414 45 7 196 263 177 32 1,076 335 648 600 414 45 7 196 1,000 127 $0.32 0.06 0.07 833 Bales Pottawatomie... Grant 2,951 479 1.46 0.32 (') 0.23 735 Belle Woods 1,036 Bridgeport Caddo 1 1 (') Brinton., Pottawatomie... Pottawatomie... Blaine 2,661 Burnett 1 0.17 0.07 0.01 2,424 Cantonment 1 1 660 Cedar Valley- Blaine 1 1 615 Cimarron . . . Payne 1 0.13 1.48 0.08 0.22 0.39 0.17 1,556 Clarkson Payne i 1,000 677 Woods 127 309 316 100 42 147 90 3 82 84 12 76 120 266 847 1,599 Deep Creek Eagle Chief Woods .. . 309 316 100 42 147 90 3 82 228 12 75 120 * 1,392 Woods \ 1 804 Oklahoma Woods ! 1 598 0.04 0.10 («l 0.14 (=1 0.02 0.16 0.25 0.29 1.11 0.17 0.27 0.23 0.19 0.37 0.09 0.22 0.45 1,176 Caddo (') 570 2,397 Hobart 1 589 Roger Mills Oklahoma Kingfisher Kingfisher 144 C>) 679 475 481 250 847 160 887 Mulhall 1 764 North Wichita 160 172 160 113 294 100 140 277 I 924 172 160 113 294 100 140 277 i 631 1 690 580 Kay * 786 Grant 1,065 Wood Garfield . . .. 641 622 OHEGON. PENXSVLVANIA. S169 i $169 $169 ] Douglas Precinct: 169 1 169 109 $0.19 867 1 Total $605, 140 $554,000 $46,527 $4, 613 $18,117 $587, 023 $953,830 '$4.56,. 5.37 ... . Montgomery .... Northumt>erland Sullivan Townships: 98, 900 62, 396 3,606 316 3,365 187 10,000 1,787 86, 383 200,000 70, 000 68, .300 98,900 24,000 98,900 02,396 3,506 316 3,365 187 10,000 1,787 86,383 200,000 70,000 50,183 S26. 01 3,803 Coal 35, 800 2,036 2, .596 1,470 316 231 14,214 . . ' 5 00 $1.65 1 12, 473 813 4 31 Fox Sullivan Sullivan Potter Allegheny Dauphin Delaware Luzerne Cleartteld Elk 818 1,697 1 0.59 1 7 24 i.is 3.83 538 3,134 187 465 12 1 584 Scott 10,000 4,000 2 52 1.51 3 975 i,787 3,583 37 1 4,816 Upper Darby Poor districts: 82,800 200,000 70,000 68, 300 142,377 ' 22.61 pi 29.83 |i Clearfield county Elk county il 18,117 {'•>') ' 790, 724 1 Including all minor civil divisions not shown in Division .V of this 1al)lo, with the exception of school districts. 2 Including special debt obligations to public trust finids, and all long-term loans except special assessment loans. ' Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary < Except where otherwise indicated l)y footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is estl- m.it-d as of .fune 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ^ i'opulation not returned separately. '' Less than 1 cent. ■ Not reporti^d separately tiy townships. , ' rivlcl-tcdness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. PUBLIC INDEBTEDNESS. 603 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 18,80, BY MINOR CIVIL DIVISIONS— Continued. B.^TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. POTATO KICO. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. $55,000 INDEBTEDNESS LESS SINKING FUND ASSETS. Total. 81,100,000 Funded. 2 $1,100,000 Unfunded or floating. Total. Per capita. Popula- tion. < CINCT, ETC. Revenue » and special a.ssessment loans, and judgments. Out- standing war- rants. 1902 1890 18S0 1902 1890 1880 Total $1,045,000 i 1 Municipalities: Arecibo 100,000 200,000 200.000 600,000 100,000 200,000 200.000 600,000 5,000 10.000 10,000 .30,000 95,000 190,000 190,000 570,000 • $11.86 1 s 8,008 '15,187 12.51 1 ' 6.80 '27,952 San Juan. . . . . 17. 79 ■ i ' 32, 048 1 i i KHODE ISLAND. Total. Towns: Barrington . . Bristol BurrillviUe... Charlestown. Coventry. . . , Bristol Bristol Providence. . Washington. Kent East Greenwich Kent '. Foster ' Providence. . Gloccster Providence . . Ilopkinton Washington . Jamestown Newport . . . . Johnston I Providence . . New Shoreham ' Newport . . . . North Kingstown Washington . North Providence . . . Providence . . North Smithfield . . . . : Providence . . Richmond Washington . Scituate ! Providence . . South Kingstown ' Washington. Tiverton Newport . . .. Warren Bristol West Greenwich ... . ' Kent Westerly ' Washington . District: Narragansett | Washington . Places not named $2,067,864 $1,334,000 33,000 237, 671 152,000 16, 954 73,100 34,437 15, 152 7,000 16,400 81,500 188,500 100,000 101,000 112,000 23,000 27,642 62, 198 122,500 20,000 95,000 10, 076 361, 778 176,956 155,000 150,000 $725,630 ■ $8,234 141,000 100,000 105.000 i 20,000 95,000 303, 000 160,000 33,000 82, 671 2,000 16, 954 73,100 34, 437 15, 152 7,000 16,400 26,500 47,500 101,000 i 62,000 1 23,000 27,642 I 62, 198 17, 500 1 14,765 16,241 67, 352 10,076 53, 500 5, 27S 2,956 43, 137 29, 114 33,000 222, 906 135, 759 16, 954 73,100 34, 437 15, 152 7,000 16,400 72, 475 121, 148 100,000 101,000 96, 043 23,000 27, 642 62, 198 122,500 20,000 95,000 10,070 318,641 27, 199 67,000 50,000 9,190 21,614 18,403 7,345 29, 203 83,789 10,000 28,000 27,500 15, 797 23, 553 114,288 5,000 19,000 5,108 44,8.50 99,000 «13,215 $302, 602 1,500 43, 579 50,000 4,694 19, 895 12, 526 3,300 9,796 35, 798 19,050 1,000 11,114 15,539 21,639 702 5,000 7,020 .a, 833 $29. 07 32.30 21.49 17.39 13.85 12.41 13.10 4.79 6.30 48.38 28.14 71.03 24.08 31.84 9.50 18.35 18.51 24.64 6.72 18.60 16.63 42.25 $18. 62 12.23 9.10 10.04 4.26 6.89 0.63 2.56 41.31 $1.10 7.23 8.75 4.20 4.40 4.34 'i.'47' 2i.'34' 6-. 21 8.57 7.58 6.68 ' 13. 20 12. 99 0. 88 0. 32 9.46 7.42 23.70 1.76 4.23 6.40 6.58 5.70 4.08 4.23 0.28 1.25 6.90 5.38 1,135 6,901 6,317 975 5,279 2,775 1,151 1,462 2,602 1,498 4,305 1,396 4,194 3,016 2,422 1,806 3,361 4,972 2,977 5, 108 606 7,541 1,523 SOUTH CAROLINA. Total $366, 465 Townships: Cherokee . . Conway Estatoe Hurricane . Laurens . . . Newberry. Pickens. .. Sullivans-. York Cherokee. Horry Pickens... Pickens, .. Laurens. . Newberry . Pickens.".., Laurens. . . York 62, 165 18,500 3,500 3,500 149,500 .50,000 10,000 13,300 56,000 $366,465 62, 165 18,500 3,500 3,500 149,500 50,000 10,000 13,300 56,000 I 1,000 SOUTH DAKOTA. Total $138, 275 $105,200 $1, 762 $31,313 $1 667 Townships: 348 81 272 400 3, 000 1,500 500 833 .300 100 348 81 272 Hand.. -Uto Brookings Beadle. 400 :i. 000 Belle Prairie Big Stone Grant Bossko Roberts 833 300 Bristol Day Brookfleld McCook 100 62, 165 18, 500 3,500 3,500 144,500 60, 000 10,000 13,300 56,000 .,$13.95 .' 4.57 .' 2.81 ., 1.74 .1 16.90 .' 7.,32! . 4.03 . 5. 20 . 8.75 4,800 4,045 1,244 2,006 8,549 2,560 6,400 $136, 608 SO. 86 0.86 1.98 1.51 21.58 4.34 1.67 2.80 1.18 0.24 406 Xl 3 100 $15.12 , 94 137 ' 265 139 1 500 2 500 3. .36 ' . ! .346 1 .300 1 297 255 422 833 100 ^ Including all minor civil divisions not shown in Division \ of this table, with the exception of school districts. 'Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 'Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, t:[x ecrtifieates, temporary loans, etc. 'Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8.000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. ' Census of Porto Rico, 1899. ' Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. ' Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1880 but not in 1902. 604 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED mNOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC— Continued. 1 •SOITTII IJAKOTA Contlnuec County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. TOWN TOWNSHIP PRE- Total. i Funded. 2 Unfunded o Revenue 3 and special assessment loans, and judgments. r floating. Out- standing war- rants. Total. Per capita. Populfl- tion.-t CINCT, ETC. 1902 1890 1880 1902 $0.40 3.24 1.32 0.38 8.77 e.43 0.41 6.99 0.63 0.43 2.33 24.90 17.44 0.46 1.25 0..58 0.41 2.37 0.49 1 1890 1880 1 Townships— Continued. Brotnerfleld. S184 765 722 225 1,600 900 231 1,000 200 150 100 1,295 3,000 264 50 153 170 750 237 96 1,100 800 500 400 4 86 358 234 8,500 242 1,932 230 6,000 275 3 1,179 71 832 119 500 350 225 504 260 80 126 2K 300 6.50 177 650 2,000 300 1,000 1,000 310 .304 600 1,850 62 355 200 34 265 142 i Si 84 5184 765 722 225 1,500 456 Marshall. . . S466 3(55 722 SO. 26 0.75 : 1.26 ' 236 Burk Minnehalia SI 18 ] , 230 4.60 546 ?225 6X6 Castlewood Hamlin.. 1,600 900 I 171 900 231 1,000 200 150 100 1,295 140 231' 558 Clear Lake Edmunds 1,000 • ... . 143 200 150 1 377 Lake. 350 100 295 43 1,000 3,000 52 Crystal Lake 3,000 264 60 163 1 172 264 1,000 1.87 580 Hyde.. 40 Dry Wood Lake 163 170 160 L...... 265 170 410 Easter RoSerts 600 760 237 316 237 96 300 0.43 485 96 0.34 2.73 1.81 1.29 1.06 0.03 0.22 1.64 279 Day 1,100 1 100 403 800 800 600 ................ 442 Kingsbury Brookings Spink 500 \ 388 400 400 4 86 377 Exline 4 86 358 234 4,000 242 1,932 230 148 388 .358 234 8,500 242 232 0.60 60.93 ! i 389 Faulk 4,500 i . . 127 0.47 4.34 513 Garfield Roberts 1.932 230 6,000 276 3 445 Codington Potter Clay " " " '1 ' "' 0.67 10.26 0.41 0.02 3.02 404 6,000 1 585 276 3 279 71 S32 119 .. . 1 . . 672 , .. 190 Roberts Deuel 900 1,179 71 i .390 17 415 ,S32 1 2.21 0.36 0.75 0.72 0.52 1.78 2 74 377 Hamlin Roberts . . . !..._ 119 175 0:63 j 1 329 600 11.- 500 350 664 3.50 226 504 260 SO 126 300 160 177 650 ! 484 Hartford Minnehaha 225 '' 504 1 260 SO 126 ' 1 429 283 Hyde .. 645 6. 08 , 95 153 Independence Day 1 i 1 j 0.32 0.07 400 28 300 650 376 Grant 1 0.87 4.86 0.46 1.55 4 ()0 343 Kimball Brule 500 1 134 3x4 1 650 2,000 300 1,000 1,000 1 310 304 (MO 1 , X.5I) ' 62 355 200 34 265 142 4-'n Charles Mix Faulk 1 2,000 426 300 1 •1 00 150 1,000 1,000 1 7.87 6 53 127 Charles Mix 1.53 310 304 600 3.50 62 365 2. .52 1.03 l.,35 6.78 3.42 0.10 3 .'»■, i 123 Codington Yankton Brown 1 ■">94 1 j 1,600 1,200 I 3"'0 1 Clark 100 Beadle 200 0.96 34 ■'OS .Jerauld 34 265 142 I 100 o!99 \'.'.'.'.'.'.'. '.'.'.'.'.'.'. 0. 66 1 Lowf41 Marshall 1 216 1 Including all minor civil divisions not shown in Division A oX this table, with the exception o£ school districts. 2Inchiding special del)t oliligations to public trust funds, and all long-term loans except special iis.sc.ssment loans. 3 Including all short-tenn loans in anticipation of taxes, commonly designated as revenue lionds. revenue loans, tji loans, etc. < Except whercotherwi.se indicated by footnotes, the population of "cities, towns, villages, and lun-ouehs" having a population of 8,000 or mated as o( June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census ot 1900. warrants, tax certificates, temporary ver in 1900 is csti- PUBLIC INDEBTEDNESS. 605 Table 86.— IMDtlBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902. TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS LV V.m, 1890, A^D 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i C.nitiiiiu.d. SOUTH BAICOTA— Continueii. Total. Precinct: Mapleton . TEXNES.SEE, TEXAS. [No debt reported for minor civil divisions of the class here considered.] UTAH. .S780 Utali. .5780 i. 780 SI. 34 County. INDEBTEDNESS. 1902. Sinking fund assets, 1902. I\DEHTEDNE.SS LE.SS .Sl.VKI.N 1, Ku.vr ,\SSETS. TOWN TOWNSmP, PRE- Total. S345 230 158 566 273 340 3,000 149 486 80 400 84 1,000 236 2,500 154 100 160 163 450 4,600 3,500 8,500 1,800 6,000 12 750 6,500 760 91 13,000 473 800 3,000 122 2,960 318 294 3,288 800 100 38 900 136 9 1,000 1,800 860 69 250 8,000 2,087 102 31 1,000 Funded.' Unfunded or floating. Total. P er capita. Popula- tion. < CINCT, ETC. Revenue s and special assessment loans, and judgments. Out- standing war- rants. 3345 230 3 566 273 340 1902 1890 $566" 1880 1902 sn Q7 1890 1880 ^ Townships— Continued. Lura Grant S346 230 168 566 273 340 3,000 149 486 80 400 84 1,000 235 2,500 164 100 160 163 450 4,600 3,043 8,500 1,800 5,635 750 5,500 750 91 13,000 473 800 3,000 122 2,960 318 294 3,288 800 100 38 900 135 9 357 SI. 21 647 456 Lvnn Moodv . 81.55 0.35 0.94 Minnehaha Yankton Grant 601 0.58 .38 46 691 Miller Hand S3, 000 7P Minnesota Roberts . . 149 486 80 400 84 0.27 0.69 0.14 0.88 0.49 11.63 1.41 16.13 0.38 0.32 0.60 0.40 1.06 64.79 10.42 17.38 16.07 44.72 0.04 3.28 29.26 2 36 562 Deuel 707 Norden Hamlin 679 Norway Odessa Clay 457 Edmunds 172 Okobojo Sully 1,000 86 235 167 Onida SuUy 2.500 156 Opdahl 164 405 ioo 160 163 450 600 100 0.33 316 Ortlev Roberts 268 Minnehaha Broolvings Sully 300 0.42 412 Pamell 426 Pearl 4,000 3,600 6,500 1,800 6,000 71 292 8457 98 o.ii Platte Charles Mix 2,000 489 112 Pulasld Faulk 365 126 Racine Day 12 400 332 Marshall 350 5,500 750 1 1 229 Richland Beadle 1 188 Richland Brookings Clark 1 ■ ■ ■ " 318 Richland 91 n 61 148 Hand Deuel Day 13,000 350 123.81 ' 63 0.70 106 Scandinavia. 90 3s3 761 800 3,000 395 - - - - - - - 1 4. 42 2.06 181 Faulk.. 37. .50 1.. . 80 Sioux Valley... Union 122 460 318 294 0.16 799 2,500 8.31 0.88 1 02 366 360 Summit . ,. Roberts 288 Spink 3,000 800 288 8.10 2.00 40d 1 400 100 38 0.16 0.09 4.46 0.37 0.03 3.05 21.18 1.67 0.18 018 Grant ■ ■ "1 447 Union . Brule. 900 i 202 Union McCook 135 9 .... 1 . 362 Valley Day 351 Valley Douglas 1,000 1,800 1,000 1,800 860 69 250 8,000 1,242 102 31 1,000 328 Van Order Hyde ■ 86 Veblen Marshall Day 880 69 250 516 Webster 388 Marshall Aurora 1,500 1. 32 44.20 2.23 190 White Lalce 8,000 1,.500 181 White Rock Roberts .587 102 31 845 1,000 ■-,700 50 8.47 656 Wilbur Brule 0.87 11.11 0. 17 0. 36 117 Clark 178 1,000 4.46 994 Places not named 6 46,454 1 1 1 Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. -Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 'including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary- loans, etc. ^Except where otherwise indicated bv footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8.000 or over in 1900 is esti- mated as of June 1. 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. * Population not returned separately. s Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1890 but not in 1902. 606 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. VERMONT. 2 TOWN, TOWNSHIP, CINCT, ETC. County. Total. Towns: Andover... Arlington.. Athens Bakersfield. Baltimore. . Windsor Bennington.. Windham . . . Franklin Windsor Barnard.. Barnet Barre Belvidere. Benson Windsor Caledonia Washington, Lamoille Rutland Berlin Washington . Bethel '< Windsor Bolton I Chittenden . . Bradford ' Orange Brattleboro ! Windham, , . Bridgewater , Windsor... Brighton , Essex Bristol ] Addison. . . Brookfield ' Orange Brookline ' Windham. Burke ' Caledonia Calais Washington . Cambridge ■ Lamoille Canaan Essex Castleton Rutland Cavendish Windsor Charleston Orleans Charlotte Chittenden . Chelsea Orange Chester Windsor Chittenden Rutland Clarendon Rutland Colchester Chittenden. Concord Essex Corinth Orange Cornwall Addison , , , Craftsbury Orleans. . . Danville , Caledonia. Derby Orleans . . . Dummerston Windham . Duxbury ' Washington . East Montpelier ' Washington . Eden ' Lamoille Elmore ! Lamoille Enosburg Franklin Essex Chittenden . Fairfax ' Franklin. . . Fairfield | Franklin. . . . Fairlee , Orange Ferrisburg ! Addison Fletcher ' Franklin.. Grafton l AVindham. Grand Islo j Grand Isle Greensboro | Orleans Groton .., Caledonia.. Guildhall Essex Guilford I Windham. . Hartford Windsor Ilinesburg j Chittenden . ITubbardton I Rutland Hyde Park , Lamoille Ira. Isle lya Motto. Jamaica Jay Rutland. ., Grand Isle Windham. Orleans SI, 553, 723 INDEBTEDNESS, 1902 Total. 4,972 29,200 1,017 5,000 5.319 i;677 11,691 10,750 348 1,200 10,141 4,629 24,481 65,500 21,800 11,925 16,900 942 519 134 1,000 8,203 6,908 18,438 6,562 9,091 2,600 9,516 1 15,900 1 runded.3 Unfunded or floating. Revenue ■• and special assessment loans, and judgments S728, 400 4,000 153 16,830 42,823 18,613 3,967 5,025 9,919 9,130 5, 500 I 39,000 15,500 3,121 8,661 6,016 8.50 12,000 3,2.57 3,. 527 14,000 ; 3,186 j 12,000 400 1,53.5 8,. 500 9,232 .5,874 1,8.50 7,742 .57,474 3,462 1,09.5 1,704 100 43,024 1,4.34 6,000 9,000 .5,500 2.5,000 2,085 6,319 11,691 4,629 16,000 6,500 9,800 11,000 8.618 2; 600 7,838 3,100 3,967 7,298 5,. 500 400 1,100 2,. 500 1,792 2,200 .57,000 Out- standing war- rants. $395,360 2,887 1,200 1,017 1,250 150 1,200 10,141 11,900 942 519 134 1,000 8,203 6,908 18,438 6,562 473 1,678 16,900 4,000 153 16.830 '723 3,113 5,025 919 1,832 3,121 6,661 5,016 3,257 3,627 435 232 58 42 474 3,462 95 1.704 100 18,024 1 , 434 Sinking fund assets, 1902. «10,363 SI, 543,360 $2,591,695 83,166,061 INDEBTEDNESS LESS SINKING FUND ASSETS. 1902 j 1890 1880 i 4,972 29,200 1,017 5,000 6,319 1,677 11,691 10,750 1,200 10,141 4,629 24 ,'481 65,500 21,800 11,925 16,900 942 619 134 1,000 8,203 6,908 18,438 6,562 9,091 2,600 9,516 16,900 4,000 163 16,830 42,823 18,613 3,967 5,025 9,919 9,130 5,500 3,121 8,661 5,016 850 12,000 3,257 3,527 14,000 3,186 400 1,.535 8,600 9,232 5,874 ,850 ',742 ,474 ,462 ,095 ,704 100 1,731 42,400 J Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. 2 The debt of towns includes the debt— if any— of villages situated therein, except where the debt of such villages is shown in Division A of this table. 3 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. s Except where otherwise indicated by footnotes, the populatien of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .Tune 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. PUBLIC INDEBTEDNESS. 607 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MIISiOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC— Continued. VERMONT 2— Continued. Towns— Continued . Jericho Kirby Lemington Lincoln Londonderry . . . Ludlow Lunenburg. Lyndon Manchester . Mendon Middlebury Middletown Springs Milton Montgomery Moretown Chittenden. Caledonia.. Essex Addison Windham... Windsor: Essex Caledonia.. . Bennington. Rutland Addison Rutland Chittenden . . Franklin Washington. Morristown \ Lamoille . . Mt. Holly Rutland . . . Mt. Tabor Rutland... New Haven I Addison . . . Newark I Caledonia . Newbury ; Orange Newfane i Windham . . , Newport ! Orleans Northfield Washington . Norwich ■ Windsor Pawlet Peru Pittsford - . Plainfield . . Plymouth . Pomf ret . . Poultney . . Pownal. . . Putney . . . Randolph . Richmond . Ripton Rochester.. Roxbury... Rupert . . . . Rutland St. Albans St. Johnsbury . Searsbury Shaftsbury . ... Sharon Sheldon Shoreham. .. Shrewsbury. Somerset . . . South Burlington. Springfield Stannard Stockbridge Strafford Stratton Thetford.-.. Tinmouth . . Topsham . . . Townshend . Tunbridge . . Vernon Vershire . ... Waitsfield . . Walden Rutland Bennington . Rutland Washington. Windsor Windsor Rutland Bennington . Windham . . , Orange , Chittenden . . Addison Windsor Washington . Bennington . Rutland Eranklin Caledonia. . . Bennington . Bennington . Windsor... Frankhn . . Addison .. . Rutland . . . Windham . Chittenden . Windsor Caledonia. . Windsor Orange Windham . Orange Rutland . . . Orange Windham . Orange Windham . . . Orange Washington . Caledonia... INDEBTEDNESS, 1902. S2,941 500 1,994 «,245 6,421 10,116 89 6,773 5,00f) 9,fi89 106,731 2,710 23,874 8,777 2,746 53,689 12,142 11,779 4,508 1,200 4,752 13,994 49,312 3,297 4,683 5,699 4,566 22, 120 973 5,800 152 32,021 9,752 2,572 2, 133 7,500 12, 767 1,621 671 567 1,653 22,000 93,200 4,176 15, 731 9, 577 6,000 11,176 3,000 2, 238 1,200 45, 457 900 6,186 6,133 2, 564 1,683 4,388 13, 694 15, 948 6,441 900 17, 935 468 24, 194 $7,000 1,500 11,000 40,000 7,500 11,100 1,000 Unfunded or floating. Revenue ■< and special assessment loans, and judgments. S2,S00 500 1,921 17, 000 69,000 6,000 45, 000 23,000 . 6,421 6.773 4,806 QO.flOO 2,100 23,119 6, .501 44,000 10,000 2,29.') 2,000 9,312 3,228 4,683 5,500 22, 120 3,000 2. ,800 15,000 1,.500 2,133 6,000 24, 200 10, 332 1,200 4.57 1,68.3 i.3, 469 14,000 1,725 900 16,666 1,9.35 700 Out- standing war- rants. $141 73 6, 245 10,116 I 89 200 2,689 14,131 2,710 755 2,276 2,746 12,142 1,779 4, .508 1,200 957 994 199 152 17,021 9,752 72 ,667 621 671 567 4,176 15,731 3,000 2,238 60 6,186 6,133 4,388 225 223 468 494 Sinking fund assets, 1902. $970 3,041 INDEIiTEDNESS LESS SINKING FUNI> ASSETS. 190'2 $2,941 500 1,994 6,245 6,421 10, 116 89 6,773 5,006 8,719 106,731 2,710 23,874 8,777 2,746 .53,689 12,142 11,779 4,508 1,200 4,752 13,994 49,312 266 4,683 6,699 4,566 22, 120 973 5,800 162 32, 021 9, 752 2,672 2. 133 7, .500 12, 767 494 671 667 1,653 22,000 93, 200 4,176 16, 731 9,577 6,000 11, 176 3,000 2,238 1,200 45, 467 900 6,186 6, 133 2, .564 1,683 4,388 13, 694 15,948 6,441 900 17, 935 468 Total. 1890 8,000 242 700 7,206 3,. 3.55 7,200 8,014 26,220 1,009 7,4.59 22,000 2,027 20,000 8, .522 21,500 19,000 12,490 844 3,000 3, 776 12,446 13, 992 2,834 16, 445 4,804 7,766 24,0.30 2, .546 5, 825 184,414 231, -900 175, 000 6,490 32, 700 8,913 40, 349 5, 757 800 &50 1,925 IS, 100 500 2,349 7 922 535 746 500 10,668 30, 213 6,623 1880 $23,000 242 225 22, 168 9,271 1,525 11,000 8,225 10,037 6,454 1,900 5,000 1,927 64.000 5,000 18,510 21,024 28, 404 7,865 2,183 7,700 18, 345 15,700 21,. 518 2,740 9,106 10, 750 15, 6.34 1.759 199,371 365, 213 263,489 4,800 66, 000 51,4.52 1,781 3,220 960 2,900 70, .548 3,000 10,600 .500 ],879 lOO 22,442 35, 848 15,215 17, 185 1,.501 .50,000 $2.14 1.43 9.77 5.42 0.09 2.29 2.66 22.24 35. 06 3.63 13.23 4.68 3.04 20.79 12. 16 23.84 4.07 2.40 2.24 15. 46 15. 84 0.09 3.59 3.29 12.24 11.85 1.36 0.20 10. .30 4.94 2.66 0.68 7.10 24.32 0.40 0.94 0.66 1.49 12.83 13. .30 2.5.94 8.47 13. 61 4.47 9. .37 3.21 33. 40 1.24 13. 25 4.06 7.53 6.13 9.46 1.36 10.86 12.26 19. 15 7.28 1.56 27.98 0.62 31.67 fipita. 190-2 ; 1S90 $5.48 0.68 3.08 4.08 3. 29 .3.78 14.06 9.39 1.28 4.71 12.61 1.67 45.87 6.96 10.34 19.96 4.76 0.66 1.72 8.49 7.01 3.28 5. 43 2. .50 2.28 10.26 1880 $13. 63 0.61 1.01 12. (19 29. 56 4.64 0. S2 13. 93 2. 28 6.28 2.09 2. 63 ,S. .50 2.41 0. 58 1.16 8.99 34.93 .34.; 19.21 4.62 1.47 4.62 4.27 15. 96 2.16 2.31 2.49 30.49 3.60 37. .39 9.08 27.56 2.77 1.48 13.86 9.26 21.. 54 20.02 2.41 3.36 5. .32 13.82 0.60 15 ()S 29 ,S4 26. 65 37 51 19 79 16.41 .50.77 46. 43 20.69 34.45 33. 65 1..32 2.61 14.18 4.37 22.44 2.67 S 98 1.66 1.23 0.19 16.44 32. 63 12. 16 9.17 1.60 53.71 Populii- tion.^' 1,373 350 204 1,152 961 2,042 968 2,956 1,9.56 392 3,045 746 1,804 1,876 902 2,. 583 999 494 1,107 .500 2,126 905 3,113 2,855 1,303 1,731 373 1,866 m 3, 108 1,976 969 3,141 1,0.57 625 1,2.50 712 1,109 1,716 7,010 161 1, S57 709 1,341 1,193 936 67 971 3,4.32 222 822 1,000 271 1,249 404 1,117 833 885 - 578 641 760 764 ' Including all minor civil divisions not shown in Division A of this table, with the exception of school districts. 2The debt of towns includes the debt— if any— of villages situated therein, except where the debt of such villages is shown in Division A of this table. 3 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. < Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certificates, temporary loans, etc. 'Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900. 608 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS. PRECINCTS, ETC— Continued. ■V'ERMOXT !— Co.itinued. County. INDEBTEDNESS, 1902. Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. TOWN, TOWNSHIP, PRE- Total. $2, 700 96 1,165 8.448 528 6,768 4,870 25, 513 4,600 17,632 3,983 12,040 2,480 15, 400 3,014 15, 600 5,155 5,052 19,655 1,934 Funded." Unfunded or floating. Total. Per capit a. Popula- tion.5 CINCT, ETC. Revenue ^ and special assessment loans, and judgments. Out- standing war- rants. 1902 1890 1880 190-2 1890 1880 829. 79 Towns— Continued. Wallingford . . . Rutland Addison Windham Washington S200 IJ2, 500 96 1,165 4,592 $2,700 96 1,165 8,448 528 6,758 4,870 25, 513 4,600 17,6.32 .3,983 6,815 2,480 1.5,400 3,014 15,600 5,155 5,052 19,655 1,934 541,100 S,55,000 SI. 71 0.36 1.83 10.23 0.64 6.21 8.04 8.76 8.97 13.62 5.27 4.23 2.11 12.61 8.47 7. .36 11.48 4.74 7.69 3.04 S23. 72 1,575 Walt ham 264 430 1,500 3,840 17,359 378 27,142 6,200 6,094 3,236 30,000 2,400 4,631 618 40,445 2,650 8,047 138,600 1,500 '539,827 1,753 6,008 5,646 34,997 0.61 1.73 4.68 14.79 0.61 7.38 9.12 4.03 3.75 25. 25 2.07 4.19 1.63 21.91 4.88 6.95 54.42 2.07 2.29 6.32 6.12 25.85 '33.'56' 1.20 "2.' 09' "i'.'ie 15.17 23. 16 47.84 12.47 637 Warren .?3, S.56 52.S 826 820 Weathersfield Windsor Rutland Rutland Windsor.'. Windham Windsor Orange Chittenden Windham Windham Windsor Bennington Lamoille Windsor Washington 6,644 114 4,870 513 1,089 Wells 606 West Rutland 23,000 2,700 2,914 West Windsor 1,900 15, 778 23, 153 1,6.53 613 1,8.54 3,983 8, .540 190 1,000 14 100 4,155 552 i,9.34 1,295 756 3, .500 2,290 S5, 225 1,610 2,800 1,176 Wilmington 14,400 1,221 3,000 15, 500 1,000 4, .500 19, 655 356 4,691 10, 950 27,000 134,675 10,000 '646, .3.39 2,119 Winhall 449 Wolcott 1,066 2,557 636 VIRGIXIA, AA'ASHINGTON. [No debt reported for minor civil divisions of the class here considered.] ^VEST A'lKGIXIA. .■!! 22 1.72 2.65 1,815 2,915 6,665 WI.SCOSSIN. Total ' $410,286 Towns: Almon I Shawano. Aniwa , Shawano . Arpin : Wood . . . . Aurora ' Taylor. .. Bailey Harbor i Door Bangor | La Crosse . Bear Lake Barron — Beetown Grant. — Belle Plaine ' Shawano . Beloit Rock Bergen | Marathon . Berlin Marathon . Big Bend ' Rusk Big Flats I Adams Black Brook Polk Blooming Grove . Bovina Bridge Creek Brigham Brockway Brothertown . Buchanan. . . . Canton Carson Gary Dane <.)iitagaTnie Kail ('lain\ Iowa .laelfson . . . Calumet ... Outagamie BulTalo Portage . . . Wood 94 90 1,079 325 800 1,000 275 616 643 998 600 .800 334 500 1,250 13 .500 i.non ,5,000 989 2.50 1,868 680 2,50 3, 600 $260,734 ,S96, 354 85,!, 198 1 $515 S409, 771 $457, 706 ».S2.fiX4.765 1 1 94 94 90 1,079 325 800 1,000 275 616 643 098 1 ' Sfl.l3 1. 700 111) 0.16 m 3.07 1.24 1..52 (») 0.51 64 667 1,079 1 106 32.5 ■' 800 1,000 645 I 659 27.5 1 1,207 616 643 i 997 '.>')»■ 4,600 1.37 1.09 0.74 (') 0.91 1.39 0.01 0.48 0.78 3 48 86.44 728 600 600 800 .334 500 1,2.50 13 500 1,000 5,000 989 2.50 552 800 1,078 334 (») 550 I 899 1,119 1,034 1,280 1 43.5 500 1,250 1 13 i 500 7,000 16.56 1,000 6, 000 ■"1 540 170 279 ■ 1.22 0.16 0.89 0. 86 0.17 m 1 'S!I2 250 1,5.39 1,868 680 sM '1 789 250 i 1 .505 3, 600 11 3, 600 1 m 1 including all minor civil divisions not shown in Division A of this table, with the exception of school districts. 2 The debt of towns includes the debt— if any— of villages situated therein, except wheie the debt of such villages is shown in Division .V of this table. •' Including special delit oliligations to public trust funds, and all long-tenn loans except special assessment loans. 'Including all short-term loans in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax certiflcates, temporary " Except whore otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of .lune 1, 1902, whili' the population given for all other minor civil divisions is that reported at the Federal census of 1900. , « Indebtedness loss sinking fund assets for minor civil divisions reporting debt in 1890 but not m 1902. ' Indebtedness less sinking fund assets for minor civil divisions reporting debt in 1880 but, not in H)()2. 8 Debt of cities and villages having a population of less than 7,500 in 1880, aud of towns; those were not reported separately. "Population not returned separately. PUBLIC INDEBTEDNESS. 609 Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTMj AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, A.\D 1S80, BY MINOR CIVIL DIVISIONS— Continued. B. -TOWNS, TOWNSHIPS. PRECINCTS. ETC.'— Continuctl. WISCONSIN-Continuocl. TOWN, TOWNSHIP, PRE- CINCT, ETC. Towns— Continued. Cassel Catawba Center Chilton Christiana Claybanlis . Clayton Clear Lake. Cleveland . . Cleveland . . Clifton Clinton . . . Clinton Columbus. Crivitz Dallas Barron. Deer Ureelc Taylor. Dexter Wood... Diamond Bluff ; Pierce.. Dunn Dunn... County. Marathon . . Price Outagamie . Calumet Dane Door Crawford.. Polk Jackson.. . Marathon . Pierce Barron Vernon . . . . Columbia . Marinette - Eagle River. Easton Eaton Eau Pleine.- Elcho Elk Grove. Ellington. . Ellsworth.. Emerald . . . Ettrick... . Excelsior Fairchild Farmington . Finley Florence Fort Winnebago . Frankfort ~. . . Franzen Fulton Genoa Germantown . Glen Haven . . . Glencoe Glenwood Gordon Gordon Grant Grant Grant Grantsburg. Vilas Marathon. Clark Portage . . . Langlade . . I>afayette Outagamie . . . Fierce St. Croix Trempealeau . Sauk Eau Claire- La Crosse. . Juneau .... Florence... Columbia . Pepin Marathon . Hock Vernon Juneau . . . Grant Buffalo... St. Croix. Ashland . , Douglas . Monroe . . Portage . Rusk---- Burnett. Granville Milwaukee- Green Grovft Clark Green Valley - Shawano . . . Greenfield ' Sauk Greenwood , Taylor Grover Hammond - Hanson Harrison. .. Hebron Helvetia Waupaca. Hewett Clark Taylor... St. Croix. Wood.... Lincoln . . . Jefferson . Clark. Hixon. Hoard ■ Clark . Holland 1 I^a Crosse. INDEBTEDNESS, 1902. Total. $460 3,917 3 17,400 190 200 1,275 9,54 250 180 550 300 132 200 338 2,482 77 800 21 865 1,544 1,150 2,642 700 3, .500 627 1,300 351 625 1,000 1,125 . 450 2,000 1,300 7,928 650 700 1,700 3,000 120 296 115 3, 500 150 600 1,500 400 627 900 L800 700 1,400 2, .500 250 SOO runded.2 S2, 342 200 500 Unfunded or floating. Revenue ^ and special assessment loans, and judgments. 2.50 180 550 300 2,482 1,642 "a,'.™' 1,000 1,300 ;. 6,900 650 '3,"66o' ;,ooo 700 1,600 400 600 3,500 627 900 1,400 2, .500 250 SI, 575 1,174 1,150 1,000 700 625 450 2,000 700 1,700 1.50 400 700 Out- standing war- rants. $450 Sinking fund .assets, 1902. 21 865 500 600 115 "'so' INDEBTEDNE3.S LESS SINKING FUND ASSETS. Per capita. 1890 1880 S4.50 3,917 3 7,400 $17, 400 190 200 1,276 954 250 ISO 482 550 300 1,32 200 338 2,482 800 1 21 865 1,.544 5,220 1, 1,50 2,642 175 700 3,500 1,191 627 1,300 351 625 4,100 1.000 1,125 4.50 2,000 1,.300 7,928 650 700 1,700 3,000 169 8 500 2,600 700 120 296 115 1,600 4,80 645 600 3,500 1.50 600 1,,500 !. 400 I. 627 I. 900 '. 1,,S00 . 700 ' 1,400 |. 2, .500 2,50 . 800 :. 1902 1890 80.44 (=) C) 12.89 0.79 0.36 0.61 1.27 0.28 0.17 0.,S7 0.24 0.11 0.27 0,4U 1.94 0.10 I') 0.04 0.61 1.14 (') 4. .39 0.64 9.94 0.82 1.09 0.24 0.81 0.51 1.18 0.68 1.06 6.47 4.35 0.98 0.80 (■'■) 2.12 0.16 1.31 0.01 0.64 3.43 3.03 0..30 0.59 0.21 f-') 0. 2.8 0.28 1.69 3.38 0.16 1.52 4., 50 0.47 2. 65 l.fiS 1.35 4.79 3.01 0.48 0.73 0.16 "e.'si 1880 Popula- tion .4 1,034 P) 1,458 1,350 2,401 557 2,080 752 898 1,060 631 1,269 1,214 744 842 1,279 775 P) 606 1,410 I,. 356 ("} 602 1,088 352 761 1,188 1,481 767 1,969 954 658 1,880 201 1,824 665 877 1,417 1,077 819 787 758 231 499 557 1,688 2,267 354 1,037 924 394 333 844 339 1,069 618 292 831 525 1,090 J Including all minor civil divisions^not shown in Division A of this table, with the exception of school districts. 2 Including special debt obligations to public trust funds, and all long-term loans except special assessment loans. 3 Including all short-term loans in anticipation of taxes, commonly designated as revenue l:)onds, revenue loans, tax warrants, tax certificates, temporary loans, etc. * Except where otherwise indicated by footnotes, the population of "cities, towns, villages, and boroughs" having a population of 8,000 or over in 1900 is esti- mated as of June 1, 1902, while the population given for all other minor civil divisions is that reported at the Federal census of 1900, * Population not returned separately, s Less than 1 cent. 932—07- -39 610 WEALTH, DEBT, AND TAXATION. Table 86.— INDEBTEDNESS AND SINKING FUND ASSETS OF SPECIFIED MINOR CIVIL DIVISIONS IN 1902, TOGETHER WITH THEIR TOTAL AND PER CAPITA INDEBTEDNESS LESS SINKING FUND ASSETS IN 1902, 1890, AND 1880, BY MINOR CIVIL DIVISIONS— Continued. B.— TOWNS, TOWNSHIPS, PRECINCTS, ETC.i— Continued. WISCONSIN"— Continued. _ County. INDEBTED NESS, 1902. Unfunded o Sinking fund assets, 1902. INDEBTEDNESS LESS SINKING FUND ASSETS. TOWN, TOWNSHIP, PRE- Total. r floating. Total. 1 Per capita. Popula- tion.* CINCT, ETC. Funded.' Revenue' ' q + and special; „tiiehigan. Camp mee.ing associaiions — Minnesota and New Jersey. Nunneries — Virginia. Religious books kept for sale liy ministers or colporteurs— Alabama. 2. Pious: Ceme'eries- All s aes and territories except California. Crematoriums — Iowa. 624 WEALTH, DEBT, AND TAXATION. 3. Charitable and benevolent: Property used for charitable and (or) benevolent purposes or belong- ^ ing to charitable and (or) benevolent societies or associations or institutions — Alabama, Arizona, Arkansas, Colorado, Connecticut, Delaware; personal property only. District of Columbia; Florida, Georgia, Idaho, Illinois, Indian Territory, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maryland, Massachusetts, Michigan, Minne- sota, Mississippi, Missouri, Montana, Nebraska; to $5,000, Nevada; New Hampshire, New Jersey, New Mexico, New York, North Caro- lina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming. Grouped with the above are fraternal organizations. Grand Army posts, etc., lodges, etc. — North Dakota, Ohio, and Wyoming. Odd Fellows, order of, buildings, parts of buildings, furniture and equipment — Idaho; to $5,000, Nevada. Masons, order of, buildings, parts of buildings, furniture and equip- ment — Idaho; to $5,000, Nevada. Grand Armj^ posts, charitable funds of — Connecticut, Kansas; $20,- 000, Massachusetts; Michigan, Vermont. Soldiers' Home — District of Columbia. Sons of Veterans, personal property of — Michigan. Union Veterans' Union, personal property of — Michigan. Women's Relief Corps — Michigan. Y. M. C. A., personal property of — Michigan. Young People's Christian unions, personal property of — Michigan, Virginia. W. C. T. U. associations, personal property of — Michigan. Temperance societies — Massachusetts . Asylums, homes, refuges, institutions, etc. — Arizona, Maryland; for orphans and aged and poor persons, Rhode Island; for orphans, and reformatories, Virginia; for orphans, for aged and infirm, and reformatories for fallen women, Washington; for deaf, dumb and blind, lunatics, and orphans, West Virginia ; Home of the Friend- less in Milwaukee, Milwaukee Orphan, Wisconsin; for orphans, Wyoming. Hospitals — Arizona; supported wholly or in part by state, also infirm- aries, Connecticut, Idaho, Maryland, Mississippi, Missouri, New Jer- sey, North Dakota, Pennsylvania, Rhode Island, Virginia, Wash- ington, West Virginia, and Wyoming; the Queen's Hospital, Ha- waii ; Kapiolani Maternity Home, Hawaii . Widows and orphans, property of — not to exceed $1,000, when total is not over $2,000, Arizona; $1,000, when total is not over $5,000, Idaho; $500, if total does not exceed $1,000, Massachusetts; to $5,000, Nevada. Widow or mother of deceased pensioner — $1,000, Connecticut. Pensioned widows, fathers, and mothers — $1,000, Connecticut. Dependent on own exertions — $200, Florida. Aged and infirm, unable in judgment of assessore to contribute — Iowa, Maine; over 75 years, $.500, if total is less than $1,000, Massachu- setts; Oregon and South Dakota. Poverty, by reason of, persons who in the opinion of the assessor are unable to contribute — Michigan, Oregon, and Rhode Island. Disabled persons, and maimed— $200, Florida and Mississippi. Deaf-mutes, insane, and bhnd— to $1,000, Alabama. Deaf and dumb— Mi.s.sissippi. Blind pnrsons— $3,000, Connecticut and Mississippi. Persons assessed for less than .$100 — Maryland. Unmarried women over 21 years of age — $.500, if total does not exceed $1,000, Massachusetts. Soldiers, sailors, or marines of the United States — When pensioned, up to $3,000, Connecticut; .$800, unless property is over $5,000, Iowa; receiving state pension, Maine; and their widows $2,000, unless property is over $5,000, Massachusetts. 3. Charitable and benevolent — Continued. Widows, unmarried, of the above — $800, unless property is over $5,000, Iowa. Persons who have served in Army, Navy, Marine Corps, or Revenue Service of the United States— $1,000, Connecticut. Indians, estates of, Maine, Michigan; lands, New York, North Caro- lina, Oregon, and Wisconsin. Class B. — Exemptions granted for education, or the advancement of knowledge: 1. Schools, colleges, and the like: Educational purposes generally, or educational institutions and socie- ties, property used for — Alabam.a, District of Columbia, Florida, Indiana, Kentucky, Maryland, Montana, New York, North Caro- lina,, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Virginia, and West Virginia. School property — Alabama, Arizona, Arkansas, Colorado, District of Columbia, Idaho, Illinois, Indian Territory, Indiana, Kansas, Lou- isiana, Minnesota, Missouri, Nebraska, New Hampshire, North Da- kota, Ohio, Rhode Island, South Carolina, Texas, Virginia; free schools. West Virginia; Wyoming and Plawaii. Academies — Arkansas, Connecticut, Georgia, Kansas, New Jersey, North Dakota, Pennsylvania, South Carolina, Virginia, and West Virginia. Normal schools — Vermont . Colleges — Arizona, Arkansas, Connecticut, Delaware, Georgia, Indian Territory, Kansas, Louisiana, Maine, New Jersey, North Dakota, Pennsylvania, South Carolina, Virginia, West Virginia, and Wis- consin. Seminaries of learning — Georgia, New Hampshire, North Dakota^ Pennsylvania, and Virginia. Universities, endowment — Kansas, Pennsylvania, and Wisconsin. Professors and president of Brown University ' — to $10,000, Rhode Island. California School of Mechanical Arts — California. Leland Stanford Junior University — California. 2. Libraries, library associations, etc.: Public libraries — All libraries not professional, Alabama, Arizona; free public, California, Colorado; personal property, District of Co- lumbia; Florida, Georgia, Idaho, Illinois, Iowa, Kansas, Kentucky) Louisiana, Michigan, Minnesota, Montana, New Mexico, Oklahoma' Oregon, Rhode Island; personal property, South Dakota; Texas' Utah, Virginia, Washington, West Virginia, and Wyoming. Certain law libraries — Ohio. Private libraries — Of ministei-s, Alabama; $200, Connecticut; Dis- trict of Columbia, Idaho; $300, Iowa; family, $.50, Kansas; Michi- gan, North Carolina; $100, South Dakota; Vermont; family. West Virginia; $200, Wisconsin. School books — District of Columbia; $50, Kansas; and Michigan. Books, philosophical apparatus, paintings, and statuary of any com- pany or association kept in a public hall — Georgia and Louisiana. 3. Associations for the advancement of science, letters, etc.: Literary institutions and societies — Alabama, Connecticut, Florida, Indiana, Iowa, Kansas, Louisiana, Maine, Maryland, Massachu- setts, New Mexico, North Carolina, Oregon, and Wisconsin. Scientific institutions and societies — Alabama, Connecticut; personal property. District of Columbia; Florida., Indiana, Iowa, Kansas, Maine, Massachusetts, Michigan, New ilexico. North Carolina, Oklahoma, Oregon, South Dakota, Tennessee, and Wisconsin. Philosopliical societies — 111 inois . Biological and fish stations — New Jersey. Mechanical societies — Illinois and South Carolina. Turner societies — Wisconsin . 1 Other similar exemptions may be found in the charters of other universities. TAXATION AND REVENUE SYSTEMS. 625 3. Associations for the advancement o[ science, letters,etc. — Continued. Art galleries, public — Wisconsin ; the Corcoran Art Building, District of Columbia. Museums, free public — California. Virginia Historical Society — \'irginia. Association for the Preservation of Virginia Antiquities, Confederate Memorial Literary Society, Mount "Wrnon Ladies' Association of the Union — Mrginia. Bunker Hill Monument — Massachusetts. Class C. — Exemptions granted in return fur serv- ices regarded as of a public character: f Agricultural societies — $25,000, Alabama; Arizona; stock of, Connect- icut; Florida, Illinois, Iowa, Massachusetts, Michigan, Jlinncsola, Montana, Nebraska, New Mexico, New York, South Carolina, West Virginia, and Wisconsin. Horticultural societies — Illinois, Montana, and Nebraska. Industrial expositions — Minnesota and W^isconsin. Fire companies, or apparatus and buildings — Arizona, Arkansas, Con- necticut, Florida, Illinois, Iowa, Kansas, Michigan, Minnesota, New Jei"sey, New York, Ohio, Oklahoma, South Carolina, South Dakota, Texas, Washington, West Virginia, Wisconsin, and Wyoming. Firemen — From road taxes, New Mexico. Armories-^Michigan, New Jersey, North Carolina, North Dakota, Ohio, and Wisconsin. Class D. — Exemptions granted for fiscal administrative reasons: economic or 1. Exemptions intended to lighten the burden upon the poor or those of moderate means, or to encourage industry and frugality gen- erally : Abatement from all property, real and personal — $300, Hawaii. Improvements in and on land to $500 — Washington . Abatement from personal property — $200 each famity, Kansas; used in connection with business, $200, Michigan ; $100, Minnesota ; $10, North Dakota; $100, Ohio; $300, Oregon; $1,000, Tennessee; sit- uated in another state, Vermont; .$300, Washington. Cash — $100, Connecticut and Delaware. Household furniture, or goods, or kitchen utensils — to $150, Alabama; $200, Colorado; $500, Connecticut; other than plate, Delaware; $1,000, District of Columbia; $300, Iowa; $250, Kentucky; $500, Louisiana; 8200, Maine; .$1,000, Massachusetts; $500, ilichigan; $25, North Carolina; $200, South Dakota; $250, Texas; $500, Ver- mont; $200, Wisconsin and Wyoming. Beds and bedding requisite for family — Iowa, South Dakota, and Wyoming. Wearing apparel — Alabama, Connecticut, Delaware, District of Co- lumbia, Iowa, Kansas, Maine, Maryland, ilassachusetts, Michigan, North Carolina, South CaroHna, South Dakota, Vermont, Wiscon- sin, and Wyoming. Articles of personal adornment — District of Columbia. Provisions — And seed, Alabama; Connecticut ; for one year, Delaware ; Maryland; to $500, Michigan; for one year, Oklahoma; $100, South Carolina; for one year, Vermont; for six months, Wiscon- sin. Food for family — Iowa; for one year, Oklahoma and .'^outh Dakota; Wyoming. Fuel for family use — Connecticut, Maryland; to $.500, Michigan; for one year, Oklahoma and South Dakota. Tools, farming — $25 worth, Alabama; $200, Connecticut; Delaware; $200, Idaho; $300, Iowa; Maine; $300, Maryland, Massachusetts, and Vermont. Tools, mechanics' — $25, Alabama; and implements of profession, Delaware; $200, Idaho; $300, Iowa; Maine; $300, Maryland and Massachusetts; $.500, Michigan and Vermont. Tools, miners', prospector or householder — $200, Idaho. imd sheep under 6 as Iowa, Massachu- 1. Exemptions intended to lighten the burden upon the poor or tho.se of moderate means, etc. — (Continued. Wagon — One, Alabama; wagon, team, and harness of teamster, Iowa ; one w-agon, .sleigh, and harness, \'ermont; of fai'mcr, having tires three inches wide, and .sleighs, gauge four feet six inches, Wisi'onsin. Sewing machines — One to each family when personal i)]operty doi'S not exceed $2.50, Alabama; one, Michigan. Looms and spinning wheels, family — Alabama, ilusical instruments — Used by churches, Connecticut; not exceeding $1,500, Maine. Family portraits — Alabama, District of Columbia, Iowa, Michigan, Oklahoma, South Dakota, and Wisconsin. Domestic animals — Under 1 year of age (swine months.), Iowa; under 6 months, Maine; same setts and ilichigan; -1 months old, Vermont. Sheep — Ten head, Alabama; $100, Connecticut; under G months of age, Iowa. Massachusetts, and Michigan. Swine — Under 6 months of age, Iowa, Massachusetts, and Michigan. Oxen — One yoke, Alabama. Plogs — Twenty head, Alabama; $.50, Connecticut. Cows and calves — Two, Alabama. Poultry — Alabama; $25, Connecticut; Iowa; $15, Massachusetts; .$25, Vermont. Bees — Ten stand, Iowa. Deposits in savings banks — New Jersey and New York. Homestead — When not over $200, New ilexico. Possessory rights to public lands — Idaho, Oklahoma, and other states by construction. Watch— One, $25, Vermont. 2. Exemptions intended to adjust inequahties or to correct other incon- gruities in the operation of the revenue laws, to equalize the effect of the chosen date to which the assessment refers, to prevent double taxation and the like:' Crops of preceding year, produce of soil — Alabama, Connecticut; grain and produce of land, Delaware; and produce, Iowa; Ken- tucky, JIaine, Maryland, Tennessee; ha}' and produce sufficient to winter stock, \'ermont; and increase of live stock. West Vir- ginia. Growing crops — California, Idaho, Tennessee, and Wisconsin. All fiber crops — Hawaii. Products, manufactured during the year and remaining unsold — Alabama, Tennessee, and West Mrginia. Fish, while in hands of fisherman or packer not sold — Maryland. Produce of mines, salt wells, and oil wells, of the year and unsold — West \'irginia. Mortgages — Idaho; when not deducted. New Jersej'; of nonx'esi- dents under certain conditions. New York. Toll roads or plank roads — Wisconsin. Stock on hand of manufacturer or tradesman — Delaware. Stock in coiporations such that no dividends are paid — New Hamp- shire . Mining claims — Idaho. ilines — For ten years, Maine; but not proceeds, Ne\'ada; for ten 3'ears, New Mexico. SA\amp and swale lands — Improvements on, for ten years, New Hampshire. ?,. Exemptions intended to foster or promote certain selected indus- tries, to alTord means of transportation, to preserve roads, and the like: Irrigation ditches — Private and not selling water, Arizona, Colorado, Idaho, and Utah; public, when free, N'ew Mexico; all, for six years, New ilexico. Fruit and nut bearing trees — For four years from time of planting in orchard form, California; Washington; nonbearing, Florida; and forest, Nebraska; fruit or forest, South Dakota. 1 This does not include purely technical exemptions, but only those which apparently work an exemption not granted in other cases. »07- -40 626 WEALTH, DEBT, AND TAXATION. 3. Exemptions intended to foster or promote certain srlected indus- tries, etc. — Continued. Vines, grape, for three years from time of planting in vineyard form — California. Manufactories ' — Cotton, for five 3fears ; if total investment is $50,000, ten years, Alabama. Shipbuilding, for five years ; or if $500,000 is invested, for ten years, Alabama. Beet sugar, until 1910, Iowa; ten years, Wyoming. Certain specified industries, Mis" sissippi; ibid., for five j^ears. New Mexico. Woolen mills, smelter, refining and reduction works, and tanneries, for five years, New Mexico. Oxide of zinc, or metaUic zinc, three years, Wisconsin. Canning pineapples, jams, jellies, etc., Hawaii. Railroads — New roads, for ten years after 1901, Arizona and New Hampshire: six years. New ilexico; real estate of, for eight years, Vermont. Tree plantations, etc. — Connecticut; twenty years from lSS2i Maine; ten years after trees reach four feet, Massachusetts; for fifteen years, not over $25 per acre, Rhode Island; to $1,000, South Dakota; belts, Wisconsin; forest lands fenced to protect springs, Hawaii. Vessels — Delaware; in foreign trade, Massachusetts; registered in the state and owned by American citizens. New York; in con- struction, Washington . Cooperative insurance companies — New York. Fences, line — -Nebraska. Fishing apparatus — $200, Connecticut. Imports — Delaware . Class E. — Exemptions by legislative contract: There are a considerable number of scattered exemptions granted to various institutions of learning, or to various industrial enter- prises; to towns and villages, to certain groups of persons and to bondholders by legislative or constitutional contract of more or less long standing. These are of interest rather as exceptions to i the rule than on account of their effect upon the general figures or statistics of assessment or valuation. Among the most important of these are the exemptions of various bonds, state and local. There is so much variety in the practice of the different states in this regard and so many exceptions within each state that no gen- eral summary would assist in interpreting the statistical returns. Hence all of these are omitted here. h. Assessment. — The term "assessment" as used in this summary includes only the two processes of: (1) Listing or enrolling and (2) appraising or valuing the property or persons to be taxed. (Cf. Cooley, Taxation, second edition, page 351.) This is the usage most commonly found in recent statutes. In some of the older states, however, notably in some of the New England states, there are statutes still in force in which the term is used to cover all the proc- esses involved in determining the amount of tax each individual is to pay. That is, it includes not only the " assessment," appraisal, or valuation of property, but also the actual levy of the tax. (Cf . People v. Weaver, 100 U. S., 539.) The phrase "assessing the prop- erty" expresses more nearly the modern or first mentioned meaning, while "assessing the taxes" implies the older or second mentioned meaning of the term. No serious confusion is likely to arise from this difference in local usage, as the context ' In many states municipalities are authorized to grant exemptions under certain limitations to manufactuiing establishments. can be relied upon to make the meaning clear. (Cf. R. I. Hospital Trust Co. v. Babbitt, 22 R. I., 113.) In most of the states there is one general assessment roll in which all taxable property, with comparatively few and insignificant exceptions, is entered and upon which the state, county, and all local taxes are levied. This roll is variously known as the assessment roll, assessment list, "duplicate," "grand duplicate," "gen- eral inventory," "grand list,'' or by other names sug- gestive of local practices. The initial assessment, or vahiation and listing, of all property, except that of certain classes of public service corporations (assessed by state boards, see below) is usually made in districts (ward, township, county, etc.) by local assessors. (See Officers, above.) It is unimportant whether these officers are by law "state" or "local," as they make their rolls in sub- stantially the same manner, by districts. This initial assessment roll, so far as made by local officers, is usually subject to review and correction by some local board and to equalization by county and state boards (see Equalization, below), and to the roll so corrected are applied both the local and state rates of taxation. This general description fits, with some relatively unimportant exceptions, the conditions and practices prescribed by the statutes in all the states and terri- tories, except as mentioned below. This procedure is intended to produce a certain degree of uniformity within each state, and so far as this end can be ac- complished by statutory enactment, the assessment is made uniform. These exceptions below tend to create differences. Exceptions: (1) The following states do not levy a state tax upon the assessment of general property (only some of them, as set forth below, levy on certain classes of property) : Connecticut, Delaware, Indian Territory, Pennsylvania, and Alaska. (See, also, pages 670 and 674.) (2) In the following states the assessment roll is essentially a local roll, and state taxes, with the ex- ception, possibly, of a few fixed rates, are apportioned to the towns or counties in the lump, to be raised by them in such manner as they may prescribe; in these states there is not necessarily any complete state roll, nor any general state rate: Apportioned biennially, in Maine; apportioned triennially, in Massa- chusetts; apportioned quinquennially, in Michigan; apportioned quad- rennially, in New Hampshire; state tax on personal property only, in Pennsylvania; apportioned once in sixteen or seventeen years, in Rhode Island; apportioned annually, in Vermont and in Washington; appor- tioned decennially, in West Virginia; apportioned annually, in Wis- consin. (3) In many states, especially among those in which the counties are the initial assessment districts, the cities, or certain cities, are by special provision, either TAXATION AND REVENUE SYSTEMS. 627 in the statutes or in their charters, allowed to make separate assessment rolls to serve as bases of local or city taxes. The states in which such provisions have been found in general statutes are : Alabama, Arizona, California, Georgia, Iowa, Kentucky, Mississippi, Missouri, Texas, West Virginia, and Wj'oming. Frequency of assessment: (1) An assessment or valu- ation of all property is made anmially and for all pur- poses, both state and local : In Alabama, Arizona, California, Colorado, Connecticut, Florida, Georgia, Idaho, Kentucky, Louisiana, Missouri, Montana, Nebraska, Nevada, New Mexico, New York, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Wisconsin, Wyoming, and Hawaii. (2) An assessment or valuation is made annually for local taxes: In Maine, Massachusetts, Michigan, New Jersey, New Hampshire, Pennsylvania, and Rhode Island. (3) An assessment or valuation of personal property, or of all property except real estate, is made annually: In Arkansas, District of Columbia, Illinois, Indian Territory, Indiana, Iowa, -Kansas, Minnesota, Mississippi, Ohio, South Carolina, Tennessee, Vermont, Virginia; for local taxes, in West Virginia; in Washington. (4) State . taxes are apportioned annually in all states levying state taxes on general property and having an annual assessment, except the following: In Maine, every two years; in Massachusetts, every three years; in Michigan, every five years; in New Hampshire, every four years: in Rhode Island, every sixteen or seventeen years; in West Virginia, every ten years. (5) An assessment or valuation is made less fre- quently than annually, as follows : (a) For all property — Once every four years, in Delaware' and North Carolina. (5) For real estate — Once every two years, in Arkansas; three years, in District of Columbia; four years, in Illinois; four years, in Indiana; two years, in Iowa; two years, in Kansas; two j'ears, in Minnesota; four years, in Mississippi; four years, in North Carolina; ten years, in Ohio; four years, in South Carolina; two years, in Ten- nessee; four years, in Vermont ; five years, in Virginia; usually ten years, in West Virginia; and two years, in Washington, (c) Mary- land has a. "fundamental assessment" roll, made in 1896 and revised in part biennially. Date of the assessment. — In most states the date to which the assessment refers is very carefullj^ defined in order to determine which of several holders of prop- erty in succession shall pay the tax. In only six states does it seem to be indeterminate or left to be determined by the local authorities, and even in these states' it must fall within the comparatively short period allowed the assessor for making up his rolls. The determination of the date has a very important bearing on the contents of the assessment roll and upon the interpretation of the census figures. It is usually placed in the winter or spring, the object being to ' For local taxes only. avoid imposing a tax upon the harvest of the j^ear. When a later date is chosen, there are elaborate pro- visions exempting the crops of the year from taxation. Property is to be assessed to the owner, and at the value it had on — January — 1, Florida; second Monday, Idaho; 1, Iowa, Louisiana, and South Carolina; 10, Tennessee; 1, Texas; real estate onl}', 1, Vir- ginia; 1, Hawaii. FebiTjary — first Monday, Arizona; personal pi'operty only, first Mon- day, Indian Territory; 1, Mississippi; first Monday, Utah; personal property only, 1, Virginia. March — first Monday, California, Kansas, Montana, and Nevada; 1, New Jloxico and Oklahoma; first Monday, Oregon; 1, Wa.shington. April — 1, Georgia, Illinois, Indiana, and Maine; second Monday, Michi- gan; 1, Nebraska, New Hampshire, and North Dakota; day before the second Monday, Ohio; 1, Vermont and West Virginia; lumber only, 1, Wisconsin; 1, Wyoming. ilaj' — 1, Colorado, Massachusetts, ilinnesota, and South Dakota; except real estate and lumber, 1, Wisconsin. June — first Monday, Arkansas; real estate only, first Monday, Indian Territory; 1, iMissouri and North Cai'olina. Jul}' — 1, District of Columbia. September — 1.5, Kentucky; second Jlonday, Pennsylvania. October — 1, Alabama and Connecticut.* Indeterminate — Delaware,* Maryland, New Jersey,' New York, Rhode Island; real estate only, Wisconsin. Statement of taxpayer. — Statements under oath set- ting forth the amount of property owned or held under his control are required or may be required of each taxpayer in every state and territory except New York. Although in some states the taxpayer is required both to list and to value his property, yet in general the assessor or the reviewing authorities may adopt and enter another valuation. (1) In the following states the oath which the tax- payer is required to make covers the correctness and completeness of the list of property only, and does not cover the values given. Any statement made as to values is therefore "idle information." Alabama, Arizona, California, and Delaware;.' as to personal prop- erty only, in District of Columbia; in Florida and Idaho; except as to personal property, in Illinois; in Indiana, Iowa, and Kansas: except land, in Louisiana; in Massachusetts, Alinnesota, Nebraska, Nevada, New Hampshire, North Dakota, Oregon, South Dakota, Tennessee, Ver- mont, Virginia; except personal property, in Washington; in West Virginia and Wyoming. (2) In the following states the oath covers the val- ues inserted, but these values may nevertheless be altered by the assessor or the reviewing authorities: In Arkansas and Connecticut; ' personal property only, in Illinois and Indiana; in Indian Territory and Kentucky; lands only, in Louisiana; in Maine, Maryland, Michigan, Mississippi, Missouri, Montana, New .Jersey,' New Mexico, and North Carolina; personal property only, in Ohio; in Oklahoma, Pennsylvania,' Rhode Island, South Carolina, and Texas; personal property only, in Washington; and in Hawaii. (.S) Sworn statement may be required at discretion of assessor: In Colorado and Utah; of personal property and its values, in Wis- consin. 0^^ Wl A)/))) IM Ml >j«,v' 0)1.1 .v., Ml j.j iii> i))}}>mi mi ^<>^o>' >il 1)1;' ii'j full ^u.^1; vm|i)V. I;'^l f|ji;f*; i^lji,' /) >mwi "' '»":^^' )/' 'Im Ii,..< Ii- I. ;,..)(,> );>^AJ^' ^J#/^ )))> :!\l\JHli04 >d>M'. h,i '-ii) <,'■> ,>) ti'i :yiii. Ill ikH;;)»li: in'] ."('jl/i'j l»i)tl$)lk; li> i)U4lh> ■,* > •* : Ii v.lip ili I'l iilk ^l")i;ii; ^'fe'" M) \pl )&U w hm: I.: ■'"" ''■'..■'"' >>> 'n'H'Kl'l''l» /*)ip> .'-'■"'; )i> kliil^iJ'h ' W 4m""»" "' ''I ' ' >l^>' " ' '''■"'' '■' 'J/ III')!'' I 'V h^l >if')^> ^-'I'luh,' /^v/ J ni.li vi- f)\ ^,»ifm ^M'> > 'Jw.' ^'Jv/iv'' 'Ml ppjfj I 'y; MM'ij^y!«*:' wm)'>'^ '" Mjh''»'}' '' ' W"')' < t\4>MWi > :0Ji))i>p . -*)/>; )ji Jliijwii'. M' .iM,iMi.i i/;>ii/;^> h'M^m' ■''.'"." i''y,y' ,hj).im'j> h>m>i^>l' iVIC'l.y,,.., Wj,i'iv,.J4/jl;i .iiiliyi/yu^i vl.-iji;-,... ■' ' -.%^y,^ ft,'^) U»iii^it\i\y . ^■ /. 'I' v/ ,"-'(4 ^m M'/'lv ''" I,' ' ' '' J,'/'W;J','y.>' jJ' JK<;;^ >>;>-> iJi K".i'li/>ii7'w>y>il Wv.iiJ' J/''i!'V'/' h'H'Jtl: /,'JJII^'H'M ,7' '^^i/ ;j^!,J*J>'A', .7* •//'7ii,':;'-ily,'/'i(y,l' >l".';l' .'vv' /'.IV" .y^yJ^" '.J' /ivi i,,v/,.i VII y.j.Vrt'-',i'".-' Vii^ii"" 'J4^^/-l/"..v"i.|;.'i"i'.', '''Ahl/MOi' h'h'.': " '*til')h'^!.*pj:l^^r ''4*';,'' jl;^i«Ji*|. I.vw >"i"-" - -'/-"Ai^iiyii' V^Jii>'///.>%i5.i'i;j;j/' '>'|'//y'i*'i V)y,jM',- yv-:*,/'.''"".y ').|, ,/,,,,,. .,7i.,,;^,j^.,>., |.';,.;..v.i"^/V''//''. !'>'!" ''/I A''.' ''.';-'/.'/,'/ ', ' ,'.;'.<''' i'l'*,-'./'/'/'," '.''•'■'"' -'Mv-i'-t'' ';-'->•■",' V/V.'r"/:;',;'' /' ;>/'J»^i!'' ^■■''' ^' vAiV '.'--'./■ ./''- ".' • '■'' ■' J'/^"': , ., . .,.■,'..,-,;;.;,. ; v>i,l'J>;7'-•>/'y^//y^^y(^JJy;' j ')lil). I'lilJi iiji;) ^WiJ 'Vl)|»'.' ■ ' " i ^ivta; WnJ)#;te^^/J))(; n)}ilinji]:]^ii' :'Himl ^iK.:>i\;h' I tm': WliJiiiJ/),|IV')^'"?'i)' !*/ Wv'i' ' ' ;W IfV'''' '^>M-#y' \ji^)}l^JhmA)i Ai/'ji'^i".!' /y,^,,v, ,'jv/;' //' f/lifM*' lilW0'4. h)iii>pl%\ipiiipi f^jMrn- i^i!}0'4 H^) UmMii m^ihn {jjtjii)f,ii. i" ^^•,,,^,1 ,1..,! . I, ; ,l;l ... tiAAiiiA//^ 1)1 .Mv A'fyji^ i^ 'Jv J/y^ii '.■,y/J ^ •• .'I,' 'i'.,r. ' , ,. I , I - ,1 ,(1^.1. I. , -'/. -' ,' ,'-'>■ '■'' /' '.^/ .-'■ ■' 1! ' , . ■ Jj., ..^,,...y,,} yi ... '/ / TAXATION AXD REVllXUE SYSTJIMS. 629 ment rolls, fliat the provisions of tho statutes relating to review have nut been summarized. Equalization, in the strict sense, involves the idea ot raising or lowering the assessment liy districts or by classes uf property in ortler to produce imifdrmity. It aims to correct general rather than individual or pei-sonal inecjualities. The .work of a town or village board of review can scarcely be called equalization, but the boards of re- view in large cities o'ten adjust or ('(|ualize diflereiices between wards or a>sessment districts in a manner which could ]iroperly be calletl equalization. Ecpialization proper usually begins with the county, ami is completed by a state board which adjusts dif- ferences between the counties. In states having the county system of tax adminis- tration the fimctions of review and of equalization for the coiutty are ustutlly combined in the county board of ec[ualization in an inseparable manner. Sf'ifis in whi'^h tl'irc is no provision, nr anly partial prori.-iion, for (qiniJizntion: (1) .Vo county cjiin/iyition. — Alabama. ('uniuTticut, ' (liorgia, Louisi- ana. Maine.' Ma--ai liu-.it-. ' Xi'W Hamp.shire, ' Khode Island.' Vir- mont. Virciilia, and West Virginia. (2' Vo -^'ntt equalizalion. — .Uabama. .Vrkansa-s. Delaware,- Florida. Gr.ip^ia. Indian Territonr, Louisiana, Maryland. Ma.-.iarliusotts. ^ Mis.^is- sippi. X>^vada.^ llnrrnn. Rhode Island,' Texas, Aermont. and Vinjinia. Status in which thin i.-i prorisinn for iqualisation : (I) L OHniy equali^aiion : (a) County boards empowered to raise or lower any a.'isi^^inent (usually combined with powers of reviewi — In Arizona. .Vrkansas, (Cali- fornia. Colorado, Delaware: distriit, in I'l-trict of (^'olunibia: power tu raise only, in Idaho: some counties, in Illinois; in Indiana, Iowa, Kan-a-. Kentucky. Maryland. Mississippi. .Mi*,souri. Montana. Nevada. Xew .Ttii^.^y. New Mexico. Xoith Carolina: the annual boards, in North Dakota: in Orepiri: personal property only, except at time of the trieimial assrssmcut. in Pennsylvania: in some counties in .South Dakota: in Tcnnc-soe. Texas. Utah. Washiiiirton. and Wyoming. (6) Sa!U'' as '(!''. but ,«uch boards may not raise or lower the airjrn'gate as returned by the a.*soss4i[^ — Heal estate only, in Florida: may rai-se but not reduce, in Xortli Dakota: decetmial l'»«rds may raise but not reduce, in Ohio and South (Carolina. (c) Anions the above, hoards may rai-e or lower cla-ses of property separarelv — In Colorado, Illinois, Indiana. North Carolina. South Dakota, and Washincti'n. {d) Countv boards may raise or lower the assessment in any town, township, or other a.->essment district in the county — In some counties, in liline.is: in Indiana, Iowa. Michiiran,' Oklahoma. Petmsylvania. SOU'!. Carolina, and Wisconsin.-' i;t; s,-.me as ( been abbreviated by the omission of the expressed luiit of the base, and it will be readily understood that when the rate is given as so many aiiTls the words "on each dollar of asse.^sed valuation of propertv" have been omitted; when given in cents the words "on each sii^d of assessed valuation of property"' have been oitiitted. Limitation. — The rate of taxation for state purposes is lunited by the constitution or by general statute to: "^ixiy-tive e.nrs, in Alabama: 1 per cent, in Arkansas: i mills, in Colorado: .5 per cent, in Illinois: 6 mills, in Louisiana: 2." cents, in Mi-souri: .5 mills, in ilontana: special rates for each of three funds, in Nebr;i,-ka: 4 mills, in North Dakota: special rates for each of nine funds, in (Oklahoma: .5 mills, in Oregon: 2 mills, in S.iurh Dakota, for schools. '20 cents, in Texas: 4 to S mills, according to size of total assess- ment, in Utah: 3 mills, in Washington: 4 mills, except for education, charity, and debt, in Wyoming: -i mill-, in Hawaii. -■rate In Delaware the tax applied to strangers in the blood only. 2. In the following states there were in 1902 two classes of heirs subject to the tax and only two classes, direct and collateral: Connecticut, Michigan, Montana, and New York. And among these Michigan and New York taxed direct heirs on personal property only. (a) Among those included under direct heirs and taxable as such in these states were : The father, mother, husband, wife, and child or lineal issue, and adopted child, in all four states; the brother, sister, wife or widow of a son, or husband of a daughter, in all but Connecticut. (6) Direct heirs are not taxed if the inheritance comes from an estate^ of: Less than $7,500, in Montana; less than $10,000 of personal property (all estates consisting of real property only being exempt for direct heirs), in New York. (c) They are taxed only on their share of the estate : Over $10,000, in Connecticut: over $20,000, in Michigan. (d) Collateral heirs are not taxed if the inheritance comes from an estate of : Less than $500, in Michigan, New York, and Montana; and only on their share of the estate over $10,000, in Connecticut. (e) The rates for direct heirs are: One-half of 1 per cent, in Connecticut; 1 per cent, in Michigan, Mon- tana, and New York. The rate for collateral heirs is 5 per cent in all of the four states. 3. In the following states heirs are divided into three classes, corresponding generally to the ideas of direct and collateral heirs and strangers or distant relatives: Colorado, Illinois, Nebraska, and Washington. (a) Among those classed as cUrect heirs are: Father, mother, husband, wife, lineal descendant, and adopted child, in Colorado, Illinois, Nebraska, and Washington; descendant of an adopted child, in Washington; brother, sister, wife or widow of a son, or husband of a daughter, in Colorado, Illinois, and Nebraska. (h) Direct heirs are taxable only on the excess of their shares: Over $10,000, in Colorado, Nebraska, and Washington; $20,000, in Illinois. (c) Collateral heirs are taxable only on the excess of their shares : Over $.500, in Colorado; $2,000, in Illinois and Nebraska. (d) "Other heirs" are not taxable if their shares are less than 1500 : In Colorado. (e) The rates for direct heirs are : On taxable shares or estates, 1 per cent, in Illinois, Nebraska, and Washington; 2 per cent, in Colorado. '' One of the chief difficulties in the interpretation of inheritance tax laws lies in the ambiguitj^ found in many states as to whether it is the size of the "estate" from which the inheritance comes or the size of the ''share" going to a particular heir that determines the classification. There is frequent litigation on this point and the matter has not been clearly decided in many cases. The text from this point on gives in each case the interpretation that seems most probable. TAXATION AND REVENUE SYSTEMS. 633 (/) The rates for collateral heirs are : On taxable shares or estates, 2 per cent, in Illinois and Nebraska; 3 per cent, in Colorado; 3 per cent on the first $50,000, 41 per cent on the second $50,000, and 6 per cent on the excess over $100,000, in Wash- ington. (g) The rates for ' ' other heirs' ' are : On taxable shares, 3 per cent on 1500 to $10,000, 4 per cent on $10,000 to $20,000, 5 per cent on $20,000 to $50,000, and 6 per cent on $50,000 or more, in Colorado and Nebraska. The same, except -1 per cent on $10,000 to $25,000, 5 per cent on $25,000 to $50,000, m Illinois. Double the rates for collateral heirs, in Washington. 4. Two states, namely, North Carolina and Wiscon- sin, recognize five classes of heirs, and their systems do not admit of combination or condensation. For details, see general description of the revenue systems of these states. IV. Corporation taxes. There is a tendency observable in all parts of the United States toward the creation of special methods for the taxation of corporations, the aim of which is to find a form of taxation to reach the taxpaying ability of each of the different classes of corporations in the simplest and most direct manner. There is no aban- donment of the general property tax in cases in which that tax can be remodeled so as to reach the property of corporations. But in those cases, of which the insurance companies afford the best example, where it ' is practically impossible to reach the corporations by means of the general property tax, this tax is aban- doned and some entirely different method applied. Under the original and somewhat primitive idea upon which the general property tax rested, shares of stock representing the property of the corporation and the bonds and other documents of a similar character would be taxable to the stock or bond holder as part of his property and the property of the corporation, as such, ignored ; but it is obviously so difficult to discover and assess shares of stock in this manner that all but a few states have abandoned the attempt, and, ignoring the individual shareholders and bondholders, tax the prop- erty of the corporations. With the growth of corporations, almost all of the states have modified, in some cases slightly, in some more extensively, the general rules of taxation, so far as they are applied to corporations. There are but six states and two territories which make no material distinction in matters of taxation between natural persons and corporations, viz : Alabama, Colorado, Indian Territory, Louisiana, Mississippi, Montana, Nebraska, and Oklahoma. Among these, three are Southern states — Alabama, Louisiana, and Mississippi — which have an extensive system of general license taxes applicable to corpora- tions as to natural persons or firms. These license taxes have, especially in the case of Louisiana, much the same ultimate effect as the special taxes on certain classes of corporations found in some of the Northern states. In most of the other states this distinction between natural jjersons and corporations is confined chiefly to a difference in the methods in which the different taxes, commonly used, are applied to corporations. Thus, for example, by far the larger number of states tax railroads under the general property tax, but many of them have special boards for the assessment of railroad property, and these boards proceed in ascertaining the values in a manner quite different from that of the ordinary assessor. In the matter of the taxation of corporations, how- ever, the following states have departed widely from the older systems or methods which are applied to natural persons, and may thus be regarded as at the opposite extreme from those mentioned above : Connecticut, Delaware, District of Columbia, Maine, Maryland, Mas- sachusetts, Michigan, ilinnesota, New- Jersey, New York, Pennsyl- vania, ^'irginia, West Virginia, and Wisconsin. 1. The general property tax as applied to corpora- tions. — The general property tax is still more com- monly and widely applied to corporations than any other system of taxation. There are but four states which do not use the general property tax at all as a state tax — that is, as a tax to supply revenues for gen- eral purposes — but levj^ upon corporations by some other method. These are Connecticut, Delaware, Xew Jerse}^, and Pennsjdvania. And not even these states have waived the right to levy state taxes, even on the property of corporations, under the general property tax. In all, corporations generally are taxable upon at least a part of their propert}^ for local purposes. So strongly intrenched is the general property tax that in many states the constitution prohibits, either in express terms or by implication, the exemption of corporate property from taxation under the general property tax or the substitution for it of any other kind of tax upon corporations. These are: Alabama, California, Colorado, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Mississippi, Missouri, Montana, Nebraska, Nevada; except railroads, North Dakota; Ohio,' Oregon, South Carolina, South Dakota, Tennessee, Texas/ Utah; under the old constitution but not under the new, Virginia; ' Washington, Wyoming. Even among these states there are variations in the application of the general property- tax upon all or certain classes of corporations: (1) Franchises, corporate and (or) special, are often specifically mentioned as taxable property, and in other cases are frequently taxed under the general property tax by virtue of coming under the general definition of personal propert3\ Franchises are spe- cifically mentioned as taxable property in: Of railroads, Arizona, California, Colorado, Illinois, Indiana, Ken- tucky; certain classes of corporations only, Louisiana; Massachusetts, ' These states levy corporation taxes extensively in addition to the general property tax. 634 WEALTH, DEBT, AND TAXATION. Michigan, Minnesota, Missouri, Montana, \ow York, North Carohna; certain classes of corporations only. North Dakota; Tennessee, Texas; certain classes of corporations only, Utah, Washington; Vermont, Wyoming. In one state, New York, special franchises are de- fined as real estate in order to prevent the deduction of debts (bonded indebtedness) from franchises, a de- duction which has generally been allowed from all per- sonal property in that state. (2) "The corporate excess," or the amount by which the market value of the capital stock of corporations exceeds the value of tangible and other property as- sessed to the corporations, is sometimes distinctly specified as an item of property taxable to the corpora- tions themselves, bringing in an item similar to the good will of private individuals. The following states are the only ones which specifically define ' ' corporate excess" as taxable property in this way, but it is prob- able that the same item is taxable in other states by construction of the general revenue laws. This list does not include states in which the "corporate ex- cess" is taxable to the stockholder as part of the value of his holdings: Illinois, Indiana, Minnesota, Mississippi, Nebraska, North Carolina, North Dakota, South Dakota, and Tennessee. (3) Shares of stock (contrary to what might be ex- pected from the current theory of the general property tax and from views commonly held in regard to the evasion of taxes on shares of stock) are usually not taxable to the holder, the propertj' which they repre- sent being taxable to the corporation. The onl)^ states in which it appears that shareholders are taxable on their stock without reference to any taxes paid by the corporation are: Delaware, Georgia, Louisiana, and Washington. (4) In the following states shareholders are, how- ever, expressly taxable on that portion of their hold- ings which represents the "corporate excess:" Alabama, District of Columbia; some corporations only, Iowa; Maryland. (5) One state, Massachusetts, reaches the ' ' corporate excess" in another way (see a, 2, page 635). (6) Certain items of receipts (income) are, in the case of some corporations, defined as property for pur- poses of taxation, to wit : Gross receipts of toll bridges and telephone companies, in Alabama. Gross receipts of cotton pickeries, warehouses, etc., in Alabama. Gross proceeds of mines, in Colorado, Nevada, South Carolina, and Utah. Net receipts of foreign fire, marine, and inland navigation insurance companies, in Illinois. Ibid., all insurance companies, in Nebraska and Oklahoma. Excess oC premiums collected by insurance companies over losses, in Morilana. Gro,ss premium receipts of insurance companies, less dividends, cancella- tions, and commissions, in Ohio. Gross icccipts of foreign bridge companies, in Indiana. Gross receipts of express and telegraph companies, in Indian Territorj-. (7) There are state boards for the assessment of cer- tain classes of corporations or of certain classes of corporate property, as follows : (a) Railroad property: In Alabama, Arizona, Arkansas, California, Colorado, Florida, Georgia, Idaho; except the Illinois Central Railroad, in Illinois; in Indian Territory, Indiana, Iowa, Kansas, Kentucky, Louisiana, ilichigan, Mississippi, Missouri, Montana, Nebraska, New Hampshire, New Jersey, and New Mexico; for special franchises, in New York; in North Carolina and North Dakota; boards composed of county auditors of counties through which road runs, in Ohio; in Okla- homa, South Carolina, South Dakota, Tennessee, and Utah; if not taxed on gross earnings, in Vermont; in Virginia, West Virginia, and Wyoming. (b) Telegraph companies: In Alabama, Arkansas, Colorado, Georgia, Idaho, Indiana, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Mis- souri, Nebraska, New Hampshire, New Mexico, North Carolina, North Dakota, Ohio, South Carolina, South Dakota, Tennessee, Utah, Vir- ginia, West Virginia, and Wj'"oming. (c) Telephone companies: In Alabama and Colorado; for state taxes only, in Connecticut; in Georgia, Idaho, Indiana, Iowa, Kansas, Louisi- ana, Mississippi, Missouri, New Hampshire, New ilexico. North Caro- hna, North Dakota, Ohio, South Carolina, South Dakota, Tennessee, I Utah, Virginia, West Virginia, and Wvoming. j {d) Sleeping car, dining car, palace car companies, etc. : In Arkansas, Colorado, Georgia, Indiana, Iowa, Louisiana, Michigan, Mississippi, Missouri, Nebraska, New Jlexico, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, South Dakota, Utah, Virginia, West Vir- ginia, Wisconsin, and Wyoming. (e) Express companies: In Arkansas and Colorado; for state taxes onl}', in Connecticut; in Georgia, Indiana, Iowa, Louisiana, Michigan, Mississippi, Missouri, North Carolina, North Dakota, Ohio, South Caro- lina, South Dakota, Virginia, West Virginia, Wisconsin, and Wyoming. (/) Freight line and equipment companies: In Colorado, Georgia, Indiana, Iowa, Michigan, Minnesota, Missouri, North Carolina, North Dakota, Ohio, Oklahoma, Utah, ^'irginia, West Virginia, Wisconsin, and Wyoming. ig) Street railroads: In Florida, Georgia, Indiana, Missouri, North Carolina, Ohio, Utah, and West \'irginia. (S) Bank stock is assessed at the bank in the name of the shareholders, at market or book value of shares, or at the same rate as other personal property, with allowance for any property assessed and taxed to the bank: In Alabama, Arizona, Arkansas, and Colorado; national banks onlj', in Florida; in Georgia; national banks onl}', in Idaho; in Illinois, Indian Territory, Indiana, Iowa, Kansas, Louisiana, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, and New Mexico; for state taxes, in North Carolina; in North Dakota and Ohio; national banks only, in Oklahoma and Rhode Island; in South Carolina, South Dakota, Tennessee, and Utah; for state taxes, in Virginia; in Washington, Wisconsin, and W3-oming. Bank stock is assessed to the shareholder where he resides, unless out of the state, then at place where bank is located: In Maine, Maryland, New Hampshire, and New Jersey; for local taxes, in North Carolina; in Oregon; other than national, in Rhode Island; in Texas, Vermont, and Hawaii. Bank stock assessed in the name of the bank: In Oklahoma. Bank stock not taxed: In California and Nevada. TAXATION AND REVENUE SYSTEMS. 635 Banks subject to special corporation tax: In Connecticut, Delaware, District of Columbia, Kentuck}^, New York, and Pennsylvania. (9) Bonds of domestic corporations held l)y non- residents of the state are taxable at their market value, the tax being payable by the corporation: In Marj'land and Pennsylvania. 2. Taxation of corporations other than hy the general projierty tax. — There are general or special corporation taxes in ever}- state except the following nine, alre;^dy mentioned as making no distinction between natural persons and corporations : Alabama,' Alaska,' Colorado,^ Indian Territory, Louisiana,' Missis- sippi,',^ Montana, Nevada, and Oklahoma. The following states make a distinction between natural persons and corporations in matters relating to taxation, but in a comparatively few cases only, as specified below. (X. B. — Under this paragraph the assessment of certain kinds of corporate property by a state board is not treated as an exception to the general rule; such assessments are regarded merely as a par- ticular application of the general property tax. For the same reasons, license taxes on corporations, when part of the general license s^'stem, are not included.) Arizona, foreign insurance companies; Arkansas, insurance compa- nies; (California, since 1903, foreign insurance companies); Florida,'' insurance companies, sleeping car companies, and the Southern Express Company; Georgia,'' insurance companies (except life and assessment), express, telegraph, and telephone companies; Idaho, insurance com- panies; Illinois, the Illinois Central Railroad Companj^, and foreign insurance companies, other than life, also all domestic companies are taxed on the "corporate excess" as property; Indiana, domestic com- panies taxed on the "corporate excess," foreign insurance companies; Iowa, foreign insurance companies; Kansas, foreign insurance com- panies; Kentucky,* foreign insurance companies and foreign building and loan associations; Missouri,* foreign insurance companies; Ne- braska, foreign insurance companies and all domestic corporations are taxed on the "corporate excess" as property; New Hampshire, savings banks, trust companies, building and loan associations, domestic stock fire insurance companies, foreign insurance companies; New Mexico, sleeping car companies, express companies, and foreign oil companies; North Dakota, sleeping car, express, and insurance companies and all domestic companies are taxable on their "corporate excess" as prop- erty; Oregon, foreign insurance companies (since 1903, a small general franchise tax); Rhode Island, telegraph and telephone companies, express companies, savings banks, trust companies, insurance compa- nies, surety companies, building and loan associations, and street rail- ways: South Carolina, foreign insurance companies; South Dakota, foreign insurance companies and all domestic companies are taxable on the "corporate excess" as property; Tennessee,'' foreign insurance and all domestic companies are taxable on their "corporate excess" as property; Utah, insurance companies; Washington, insurance com- panies, and a small general franchise tax; Wyoming, insurance compa- nies; Hawaii, insurance companies. ' Has license taxes on certain corporations as part of general system of license taxes. ^ Has a small annual franchise tax. ^Corporations are taxable on the "corporate excess" as part of the property. * There are also some license taxes which fall on certain classes tf corporations. The following states have an extensive system of corporation taxes, some general and some special, which are distinct both in form and administration from the taxes applied to natural persons: Connecticut, Delaware, District of Columbia, Maine, Marj'land," Massachusetts, Michigan, Minnesota,'' -Vew .Jersey, New York, North Carolina,'','' Oliio," Pennsylvania,^ Texas,*,' \'ermont, Mrginia,-','' West Virginia, and Wisconsin. (a) The gen eral corporation tax. — The following states, all but five of which are in the list of states named immediately above as having an extensive system of corporation taxes, levy a "general corporation tax'' (or taxes), in the sense of levying a tax (or series of taxes) on all corporations, or on all corporations with a few definite exceptions, in a manner or form essen- tially difi"erent from the taxes applied to natural per- sons. All these states, except the five in parentheses, also levy important special taxes on selected classes of corporations, as set forth below: (Alabama), (since 190.5, California), (Colorado), Delaware, District of Columbia, Jlaine, Massachusetts, New .Jcrsej', New York, North Carolina; since 1902, Ohio; (since 1903, Oregon); Pennsylvania, Texas, Vermont; since 1903, Virginia; (Washington), West Virginia. These ' ' general corporation taxes ' ' take the form of : (1) An annual state franchise tax on capital stock at comparatively high rates and in lieu of all other taxes, except, in two instances, local taxes or taxes on real estate: One and one-half per cent. District of Columbia;* at rates varying with dividends. New York; 5 mills, Pennsylvania. (2) An annual state franchise tax on the ' ' corporate excess'' in lieu of all taxes, state and local, except on real estate: At the average rate for the state, Massachusetts. (3) An annual franchise tax at comparatively low rates based on authorized capital and not carrying exemption from other taxes (often combined with other taxes on selected classes of corporations) : Alabama;-' (since 1905, California); Colorado, Delaware, Maine; domestic corporations. New Jersej'; North Carolina, Ohio, Oregon, Texas, Vermont, Virginia, West Virginia, and Washington. (I:) Foreign corporations generally are taxed upon their gross earnino's in the state: In New Jersev. The taxes, so called, imposed in connection with the issuance of charters tmdredths of 1 per cent, also three-fourths of 1 per cent on surplus; in Florida, 2 per cent; in Georgia, 1 per cent; in Iowa, 2 J per cent; in Kansas, companies organized outside the United States 4 per cent. United States companies 2 per cent; in Kentucky, 2 per cent; in Louisiana, graduated license tax; in Maryland, IJ per cent; in Michigan, 2 per cent; in Minnesota, 2 per cent; in Mississippi, 2 per cent on first year and one-tenth of 1 per cent on renewal premiums; in Missouri, foreign, 2 per cent; in New Hampshire, 1 per cent; in New York, 1 per cent, companies organized outside the United States exempt; in North Carolina, 2 J per cent; in North Dakota, 2^ per cent; in Pennsylvania, 2 per cent; in Rhode Island, 2 per cent; in South Carolina, foreign, one- half of 1 per cent; in South Dakota, 2i per cent; in Tennessee, foreign, 2J per cent; in Texas, 2 per cent; in Utah, IJ per cent; in Virginia, 1 per cent ; in Wyoming, 2 J per cent. (&) Taxed on gross premiums less losses paid in state and return premiums : In Arkansas, 2i per cent:* in Idaho, 2 per cent; in Indiana, 3 per cent;^ in Oregon, 2 per cent; in Washington, 2 per cent.^ (c) Taxed on gross premiums less return premiums: In Maine, IJ per cent; in Ohio, foreign, 2^ per cent; in Vermont, 2 per cent. (d) Taxed on net premium receipts: In District of Columbia, 1^ per cent. (e) Taxed on net receipts or on premiums less losses and expenses at the same rate as personal property : In Jlontana, Nebraska, and New Mexico. (/) Taxed on net value of policies and insurance in force : In Massachusetts, one-fourth of 1 per cent on net value and 2^ mills per $1,000 of insurance in force; West Virginia, insurance written, IJ mills. (g) Flat fee or license tax, no percentage tax: In Wisconsin, $300. Inlieu of other taxes. — The special taxes on insurance companies are in lieu of all other taxes : In Alabama,' Arizona, Arkansas, District of Columbia,* Idaho,' Illinois,' Iowa, Michigan, Montana,* Nebraska,* North Carolina, North Dakota, Ohio,' Pennsylvania, South Dakota, and Tennessee. In the following states the so-called retaliatory law imposes taxes on foreign insurance companies in addi- tion to or taking the place of the above taxes. The following citation from the California Code, which is similar in its provisions to the laws of other states, shows the nature of these taxes : When, by the laws of any other state or country, any taxes, fines, penalties, licenses, fees, deposits of money * * * ^re imposed on insurance companies of this state doing business in such other state or country, or upon their agents therein, in excess of such taxes, fines, penalties, licenses, fees, * * * imposed upon such insurance com- panies of such states or countries * * * the same obligation * * * must be imposed upon insurance companies of such other state or country doing business in this state. Such taxes are imposed on insurance companies: In Alabama, California, Colorado, Connecticut, Delaware, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, 'Companies pajang property tax may deduct such tax. 'Except on real estate. TAXATION AND REVENUE SYSTEMS. 637 Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New Mexico, New York, North Dakota, Ohio, Oklahoma, Permsylvania, Rhode Island, South Dakota, Tennes- see, Texas, Vermont, West Virginia, Wisconsin, and Wyoming. Retaliatorj' clauses govern taxes entirely: Fire— (Until 1903, California). Life— (Until 1903, California); in Connecticut, Illinois, and New Jersey. For license taxes imposed on insurance companies, see V. Business taxes and licenses, next section. (2) Banks: Banks are for the most part taxed under the general property tax, by special licenses, or under the gen- eral corporation tax, if one exists, and the special provisions, so far as found, apptying to banks, have been summarized under those lieadings. The only states which levy special corporation taxes on banks are : Delaware, specific taxes on certain banks by name, and one-fourth of 1 per cent on shares; District of Columbia, 6 per cent on gross earnings; Maine, varj'ing rates on different classes of banks; Pennsylvania, 4 mills on the dollar of the value of the shares (with other options). National banks are taxed by the states under powers derived from act of Congress (U. S. Rev. Stat., §§3701, 5219): AH stocks, bonds, treasury notes, and other obligations of the United States, shall be exempt from taxation by or under state or municipal or local authority. Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal property of the owner or holder of such shares, in assessing taxes imposed by the authority of the state in which the association* is located ; but the legislature of each state may determine and direct .the manner and place of taxing all the shares of national banking associations located within the state, sub- ject only to twoirestrictions, that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state, and that the shares of any national banking asso- ciation owned by nonresidents of any state shall be taxed in the city or town where the bank is located, and not elsewhere. Nothing herein sha:ll be construed to exempt the real property of associations from either state, county, or municipal taxes to the same extent, according to its value, as other real property' is taxed. The slight variations which prevail in the applica- tion of the rule of taxation thus laid down are not suffi- cient to cause any essential differences in the contents of the assessment rolls or the meaning of the tax returns in the various states, and have not, tlierefore, been summarized. State banks when specially taxed are usually taxed in substantially the same manner as national banks. Savings banks are subject to special taxation in several states, but there is no substantial uniformity. In general, the object of the special rules laid down is to make due allowance for the taxes paid hj such banks on their investments, as, for example, on tax- able mortgages, or to encourage savings by lessening to a degree the burden on the savings deposits. The several states are: Connecticut, Delaware, Maine, Mar3'land, Massachusetts, New Hamp- shire, New York, Pennsylvania, Rhode Island, and Vermont. (3) Railroads: Railroads are taxed for state purposes under the general property tax, with modifications as to methods of application and administration (as set forth under the headings above) in all states except^ the following : Connecticut, Delaware, Illinois (the only exception is, however, the Illinois Central Railroad Company), JIaine, Marjdand, Massachusetts, Michigan, Minnesota, New York,^ Pennsyh'ania, Vermont,^ and Wis- consin. Railroads are taxed for state purposes on their gross (or net) earnings (other than taxes merely to defray the expenses of railroad commissions) : In Delaware, 10 jser cent on net earnings (applied only to companies not paying specific taxes); in Maine, at rates ranging from one-half of 1 per cent to 4 per cent ; in Maryland, one-half of 1 per cent ; in Michi- gan, at rates ranging from 2J per cent (o 5 per cent (repealed since 1902); in ilirmesota, 3 per cent (since 1902 raised to 4 per cent); in New York, in addition to the property tax and other taxes, five-tenths of 1 per cent, except elevated roads, which pay 1 per cent (and also 3 per cent on dividends in excess of 4 per cent) ; in Pennsylvania, in addition to other taxes, 8 mills on the dollar; in Texas, in addition to the property tax, 1 per cent on gross earnings from passenger traffic ; in Vermont, 21 per cent, or, as an alternative, seven-tenths of 1 per cent on the property; in Virginia, covered by income tax at 1 per cent on net earnings in addition to property tax; in Wisconsin, at varying rates up to 4 per cent (since repealed). Railroads pay a license tax analogous to the general licenses on other lines of business : In Mississippi, North Carolina, graduated according to gross earnings. Railroads are taxed for state purposes on the value of their capital stock: In Connecticut, 1 per cent;* in Delaware, one-half of 1 per cent, but usually commuted by legislative contract; in Kentucky, a franchise tax on stock in addition to the property tax ; in Massachusetts, on stock less value of real estate locally taxed; in New York, unless taxed on divi- dends; in Pennsylvania, as part of the general corporation tax (recent changes in Virginia and West Virginia omitted). (4) Sleeping car and similar tra nsportation comjMnies: (a) Taxed according to mileage run by cars in state : In Alabama, $1 to $.500; ■" in Mississippi, $200. (&) Taxed on value of capital stock employed in state : In Arkansas, Ohio, South Carolina, and Wisconsin. (c) Taxed on gross receipts in state: In Delaware, IJ per cent; in Florida, one-half of 1 per cent; in Geor- gia, 2J per cent (repealed); in Maine, i per cent; in Maryland, 2 per ' Real estate not used in the operation of the roads is usually taxable as property, whatever the system. 2 Real estate taxable as property for state purposes and so defined as to practically include all property; but the state rate is very low. 3 But the general property tax is an alternative open to the companies. ■•And funded and floating indebtedness. 5 Changed in 1901 to $1,250 annually. 638 WEALTH, DEBT, AND TAXATION. cent; in Michigan ;' in Minnesota, 3 per cent; in New Jersey, 2 per cent; in New Yorlc, same as railroads; in Pennsylvania, same as rail- roads; in Texas, 2J per cent; in Vermont, 5 per cent. {d) Taxed a flat rate for each car or company: In North Dakota, $100;^ in Tennessee, $2,500. 1 • (e) Taxed on net income: In Virginia. (5) Telegraph companies: (a) Taxed according to mileage: In Alabama, Connecticut, Delaware, Tennessee, Vennont,^ Viiginia;'' West Virginia (foreign), Wisconsin. (b) On gross earnings: In Georgia, 2J, per cent; in Maine, at graduated rates up to 4 per cent; in Jfaryland, 2 per cent; in Michigan, 3 per cent; in New Jersey, 2 per cent; in New York, five-tenths of 1 per cent; in North Carolina, 2 per cent; in New Mexico; in Pennsylvania, 8 mills per .$1; in Rhode Island, 1 per cent; in Vermont, 3 per cent;' in Virginia.* (c) Taxed on messages sent : In Texas, one-half cent to 1 cent. (6) Telephone companies: (a) Taxed according to mileage: In Alabama, Connecticut;' in West Virginia, foreign. (6) Taxed on gross receipts: In Delaware, 4 per cent; in Georgia, 2J per cent; in Maine, at gradu- ated rates up to 4 per cent; in Maryland, 2 per cent; in Michigan, 3 per cent; in New Jersey, 2 per cent; in New York, five-tenths of 1 per cent; in North Carolina, 2 per cent; in Pennsylvania, 8 mills per $1; in Rhode Island, 1 per cent; in Vermont, 3 per cent. (c) Taxed on instruments : In Teimessee, at rates graduated by size of counties; in Texas and Virginia. (7) Express companies: (a) License tax: In Alabama, .$4,000; in Florida, Southern Express Company, $2,500; in North Dakota, graduated according to size of stations; in Tennessee, at rates varying with mileage; in Virginia, by mileage; in West Vir- ginia, by mileage, foreign. (b) On gross earnings: In Connecticut, 5 per cent; in Delaware, 5 per cent; in Georgia, 2| percent;" in Maine, 2 per cent;" in Maryland, 2 per cent; in Minnesota, 6 per cent; in New Jersey, 2 per cent; in New Mexico, 2 per cent; in New York, five-tenths of 1 per cent; in North Carohna_, 2 per cent; in Ohio, 2 per cent;'" in Penns3dvania, 8 miUs per |1; in Rhode Island, 1 per cent; in Texas, 1^ per cent; in Vermont, 4 per cent. A^. Business taxes and licenses. The states of Alabama, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, Missouri, North 1 Regarded as unconstitutional. 2 Reported to be a dead letter, but still in the statutes. ^ Optional with gross earnings tax. ^ And gross earnings tax. ^ Optional with mileage tax. " And mileage tax. ' And on each receiver. '^ Unless property taxes amount to 2J per cent of gross earnings. ' Less taxes levied on real estate owned and used by express com- panies. '0 Less what is paid for transportation of freight. Carolina, Pennsylvania, Tennessee, Texas, Virginia, and West Virginia — in short, all the Southern states except South Carolina (which gives the revenues from a similar system to the counties) — have an extensive system of state license ta!xes which amounts to a com- plete or nearly complete excise system, supplementing the state general property tax and in part taking its place. In all the other states these taxes appear only sporadically as state taxes, being left almost entirely to the municipalities. In general, these taxes are levied under what the courts have called the police or regulative power rather than under the taxing power of the government. But in many instances, especially in the above mentioned states, they have developed to such a degree that it is impossible to distinguish them economically from true taxes. The character of these taxes is such as practically to defy classification. The motives, too, under which they are levied are mixed. Many of them, such as the tax on liquor dealers, games, and amusements, are partly regulative and partly sumptuary; that is, they are levied in the first instance to restrict and control the taxed industry, but the rates are often determined by the fact that the enjoyment or use of these things is evidence of an ability to pay taxes. Another group, such as the taxes on itinerant vendors, peddlers, auctioneers, etc., seems to be dictated by the idea that these compete, in an irregular way, with established industries which pay the regular taxes. Still another group, like the taxes on lawyers, abstract companies, commission merchants, agents, brokers, etc., seems to be designed to reach occupations which, while afford- ing good incomes, do not require the use of much, if any, taxable property. As one of these motives which gives character to the taxes is rarelj^ found in any case unmixed with the others, classification along these lines would be more or less arbitrary and largely a matter of opinion. It is probably on this account that in the more advanced of the general state license laws the attempt to classify the taxes has been abandoned and a simple alphabet- ical list given. Such an alphabetical list is given below and will probably serve all the purposes which can be expected of this compilation. Inasmuch as these taxes, where extensively used, are carefully fitted into and adjusted to the other existing taxes in the general system of each state, there are a number of apparent gaps which can not be accounted for without reference to the other taxes. For example, Louisiana places a license tax on banks and Tennessee does not, but Tennessee taxes banks in other ways which Louisiana does not. These taxes are occasionally in lieu of all other taxes. Instances in which this is the case can be found in the special description for each state. In many instances the rates are cited in a very abbre- viated form, as long schedules could not be inserted TAXATION AND REVENUE SYSTEMS. 639 here. The full rates are given in the special descrip- tions of each state. When not otherwise stated or obvious from the nature of the tax, the rates are the annual charges. The briefest possible catchwords have been soTight and all such phrases as "the business of" or "dealing in,'' etc., have been cut out whenever possible. Abstract, companies— $.5 U> $20, Alabama; $r> to $25, Georgia; $10 to $50, Tennessee. -Vdvertising companies — $10 to $100, Tennessee. Agencies, miscellaneous — In 13 classes, $5 to $120, Louisiana ; renting houses, $10 to $30, Virginia. Alcohol— $50, Hawaii. Architects— $10, Georgia. Auction sales — 5 per cent gross, Florida; 2J per cent gross, Mair.c; wines, etc., 2.1 per cent, goods imported V, per cent, Michigan; IJ per, cent, Missouri; of certain articles, indeterminate, Ohio; 3 per cent, Pennsylvania; one-fourth of 1 per cent, Virginia; 2 per cent, West Virginia. Auctioneers- $5 to $50, Alabama; $10, Delaware; $25, Georgia; $20, Idaho; S2, Maine; various rates, Maryland; So to $30, Mississippi; $75, six months, Missouri; various rates, Ohio; $250 to $3,000, Penn- sylvania; $5 to $20 transient, per week $20, Tennessee; $10, Texas; $.'iO to $130, and various by sales, Virginia; $5 and $2 per thou- sand of population, West Virginia; $15 to $600, Hawaii. Land in towns : $10 and one-halt of 1 per cent of gross sales, Florida ; $100 and one-fourth of 1 per cent, Virginia. Bankers, private— $100, Delaw.are; $10 to $100, Floiida; $30 to $100 per quarter, Idaho; in 4 classes, $75 to $500, Louisiana; 1 per cent of receipts, Pennsylvania; $50, Texas; $50 to $2.50, Virginia; $7.50, Hawaii. Banks— $10 to $100, Florida;' in 14 classes, $50 to $4,500, Louisiana; $250, Alaska. Foreign; 2^ per cent gross profits, minimum $1,000, Louisiana. Barber shops — .$2 .50 per chair, Mississippi. Baseball parks, etc.— $25 to $50, Alabama; $25 to $50, Georgia; $10 to $25, Tennessee; $25, Texas. Public parks — $100, Tennessee. Bicycle renting and dealers — $5 to $15, Alabama; $10, Georgia; $10^ Tennessee ; $5 to $10, Mississippi. Billiard tables— $25 to $50, Alabama; $25, Florida; $25, Georgia; $15 per quarter, Idaho; $10, Louisiana; one $50, each additional $2.5, Maryland; $25 to $75, Mississippi; first $20, each additional $10, Missouri; $20, Texas; $50 for one and $25 each additional, Virginia; $75 for first and $25 each additional. West Virginia; $15, Alaska; $25, - Hawaii. Not connected with saloon; $10, Florida. Dealers in, in each county ; $100, Georgia. Billposters — ,$5 to $25, Alabama; $10 to $50, Tennessee ; .$5, ilississippi. Bond makers — $50, Alabama. Book agents, except those selling religious books, and soldiers of the Civil War, or indigent and disabled persons selling in county of resi- dence — $10 per county, Alabama; and pictures $10, Florida; $10, Virginia. Bottlers— $25, Alabama ; $125 to $500, Pennsylvania ; $5 to $25, mineral water $20, Mississippi; $10 to $75, Tennessee; $200, Alaska. Bowling alle3fs — $25, Alabama; $15, Florida; $25, Georgia; $5 per quarter, Idaho; $25 to $50, Kentucky ; $10, Louisiana; $10, Missouri; $100, Texas; $25 for one and $10 each additional, Virginia; $40 for first and $10 each additional, West Virginia; $25, Hawaii. Brewers — $100, Alabama; $100 each county, Florida; $300, Georgia; $200, Kentucky; $20 to $6,250, Louisiana; $60, New Jlexico; $1,000 and $250 to $6,000, Pennsylvania; $2.50, Tennessee ; $5 semiannually, Virginia; $50 to $550, West Virginia; $500, Alaska; $250, Hawaii. Agents; $25, Kentucky; $.50 to $250, Tennessee. Brokers— $5 to $50, Alabama; $100, Delaware; $10 to $100, Florida; $100, Indiana; $25 to $100, Maryland; $25 to $75, Mississippi; $50 to $1,000, Missouri; 1 per cent of receipts, Pennsylvania; $25 to $.50, Tennessee; .$50, Texas; $100 to $150, Virginia; $,50 to $100, West Virginia ; $100, Alaska. Coupon: .$500 (o $1,000, Virginia. Mer- chandise; $2..50 to $25, .Vlabama; factors and commission men, in 17 classes, .$25 to $1,7.50, Louisiana; $7 ..50 to $30, Tennessee; $100, Virginia. Building and loan association or agents — $10, Florida; $25 to -$2.50, Mississippi; .$25, ^Vyoming. Butchers, meat markets, retail — $10 to $15, Mississippi; $5 to $15, Tennessee; $15, Alaska; $10 to $100, Hawaii. Checkroom— $10 to .$20, Tennessee. Cigar and tuliacco dealers— $5 to $10, .Vlabama; .$5, Florida; $5 to $10, Tennessee; .$5, Virginia; $15, Ala.ska; $10, Plawaii. Manufacturers; 1 per cent of product up to $1,000, one-half of 1 per cent of excess over .$1,000, Kentucky; $20 to $6,2.50, Louisiana; .$2.5, Ala.ska. Cigarette dealers, retail— $5 to .$35, .Vlabama; $10, Georgia; $10, Kentucky; $10, -Maryland; $10, Mississippi; $5, .Mis.souri; $15, Ohio; $10, Texas; $10, West Virginia. Manufacturers: 21 percent prod- uct, Kentucky; $20 to .$6,250, Louisiana. Dealers, wholesale: $100, Kentucky; $30, Ohio; $.50, West Virginia. Foreign dealers; 5 per cent, Kentucky. Circuses— $100 to $1.50 per day, Alabama; $100, Delaware; $200, Florida; $100 to $.500 per day, Georgia; $10 each exhibition, Idaho; various rates up to $.50, Kentucky: $.30 to $.'00, Louisiana; $50 to $150, Mississippi; $1,000, Pennsylvania: $25 to $200 per day, Ten- nessee; $100 to $2.50 per exhibition, Texas; $20 to $100 per day and 5 per cent of receipts, Virginia; $50 to $75 each exhibition. West Vir- ginia ; $100, Wisconsin. Coal agents or dealers — $5 to $20, Alabama; $5 to $.30, Tennessee; $12.50 to $30, Mississippi. Cockpits— $.50, Texas. Coke agents or dealers — $5 to $20, Alabama; $5 to $30, Tennessee. Cold storage— $10, Alabama; $10 to $150, Tennessee. Collecting agencies — $10 to $25, Alabama; $50 each county, Georgia; $.30 to $400, Louisiana; $10 to $25, Tennessee. Commercial or mercantile agencies — $300, Alabama; $50 in each county, Georgia; $11 to $125, Tennessee; $500, Texas. Commission merchants — $5 to $50, Alabama; $25, Delaware; $5, North Dakota; $.50, Mississippi; $25 and $50, Texas; $50, and ad valorem on commissions, Virginia; $5, Washington. Common criers — $5, Virginia. Construction companies — .$25, Alabama; $15 to $50, Tennessee. Conveyancers — $10, Delaware. Corporations — Domestic; If capital stock is over $25,000,2 cents per $1,000, Colorado. Foreign; 4 cents per $1,000 of capital stock, but if par value per share is less than $1, 2\ cents per $1,000 shares, Colo- rado; $10 to $.50, VermoiU. Not subject to specific licenses: $10 to $500, Alabama. Cotton buyers or brokers — $10, Alabama; $25, Mississippi; $5 to $25, Tennessee; $10 to $35, Texas. Cotton presses and ginneries — $20 to $6,2.50, Louisiana; round bale $15 to $30, compress $50 to $150, gins $25, Mississippi; $25 to $150, Tennessee. Weighers: $10 to $35, Mississippi. Cottonseed buyers — $10, ilississippi. Cottonseed oil— $20 to $6,2.50, Louisiana; $175 to $250, Mississippi; $15 to $350, Tennessee; $25, Texas. Dances or halls — $5, Alabama; $10, Mississippi. Debenture companies — $100, Mississippi. Dentists— $25, Connecticut; $10, Delaware: $10, Florida; .$5 to $120, Louisiana; $10, Mississippi; 810 to $25. Virginia. Itinerant; $5, Texas. Detective agencies— $.50, Alabama; $.50, Georgia; S.:0, Maine. Dispensary, municipal— $2.50 and $2.50 per 1,000 population (1903), Alabama. Distillers— $25, Alabama; $100 each co-mty, Florida; $75, Kentucky; $20 to .$6,250, Louisiana; $.50, Mississippi; $200, New Mexico; $100 to $2,000, Pennsylvania; $10 to $250, brandy $5 to $10, Tennessee; $30 and up, brandy separate rates, Virginia; $.'"0 to $550, West Vir- ginia; $2.50, Hawaii. 640 WEALTH, DEBT, AND TAXATION. Dog fights— $500, Texas. Dog shows and pony shows (trained animals) — $25 to $35 per day, Ala- bama; $10 to $30 per day, Georgia; $25 per day, Mississippi; $15 to $30 per day, Tennessee. Dogs— Males: $1.15, Maine; $1, Maryland. Females: $3.15, Maine; $2, Maryland. Kennels Virginia. West Virginia; $.50, Alaska. Selling liquor: $75, $10 to $20, Maine tional 50 cents. Druggists — $ Kentucky. Drummers— $75 to $125, Idaho; $,50, Michigan; $30, Ohio; $250 per island, Hawaii. Dummy railroads — $10 to $-10, Alabama. Editors— $5 to $120, Louisiana. Eledtric light and power— $15 to $100, Alabama; $10 to $100, Florida; 20 classes, $20 to $6,250, Louisiana; $25 to $75, Mississippi; $10 to $750, Tennessee; $300, Alaska. Foreign: $5 per $1,000 gross receipts, Louisiana. Elevator companies — $10 to $20, Alabama. Emigrant agent — Each county, $500, Georgia. Express companies — $10 to $200 per ciiy, Florida; 10 classes, .$30 to $400, Louisiana; $500 and $1 per mile of track, Mississippi; $500 to $2,000, Tennessee. Transfer companies: $.50, Alaska. Foreign; $10 per $1,000 gross receipts, Louisiana. Feather renovators — $10 in each county, Alabama; $50, Mississippi; $2.50, Tennessee. Fees, persons buying fees of officers — $2.50 to $100, Tennessee. Ferries — $5 to $75, Alabama: indeterminate, Idaho; $3 to $50, Indiana; other than steam $5 to $10, steam $75 to $150, Mississippi; $2 to $5,000, Missouri; $5 to $50, Tennessee; steam, $100, Alaska. Fertilizer manufacturers — $25 to .$100, Mississippi; $50, New Hamp- shire; each brand, $20, Ohio; $15 to $30, Pennsylvania; to sell, $100, Vermont; $20, Virginia. Fishermen — $2.50 to $50 monthly, Washington. Fortune tellers — $5, Alabama; each county, $50, Mississippi; $10, Tennessee; each county, $10, Texas. Fraternal and benevolent societies — Soliciting membership; In four classes, $150 to $375, Louisiana. Fruit stands — $2.50 and $5, Alabama; $2.50 and $5, Tennessee. Futures, dealers in— $200, Alabama; $1,000, Georgia; $200 to $400, Tennessee. Gambling — First month $100, subsequent months $75, Nevada. Game tables or games — $25 to $50, Alabama; cane racks, $.50, Missis- sippi; $10 to $25, Tennessee; $25, Texas; bagatelle, $10 for one and $5 each additional, Virginia; bagatelle, $25 for first and $10 for others. West Virginia. Gas works or companies — $15 to $100, Alabama; $10 to $100, Florida; 20 classes, $20 to $6,2.50, Louisiana: $30 t(i $100, Mississippi; $.50 to $700, Tennessee; $300, Alaska. Guides — Resident $1, nonresident $20, Maine. Gypsies and traders — $25 each county, Alabama; $25 each county, Georgia; $.50, Maryland; $.50, Mississippi. Hack lines — $25, Mississippi. Hacks and omnibuses — $2.50 to $5, Jlississippi. Halls, public— $10, Alaska; $10 to $25, Alabama. Horse dealers — 40 cents per animal sold, Alabama; for wliole state, $.50, Mississippi. Hotels and boarding houses — $10 to $1.50, Florida; $10, Kentucky; in 10 classes, $40 to $600, Louisiana; $1, Maine; $10 to $75, Mississippi; $20 to $60, New Mexico; 50 cents per room, Tennessee; $5 and per- centage on rental, Virginia; 3 per cent rental. West Virginia; $2 to $.50, Hawaii; hotels $.50, boarding houses $15, Alaska. With liquor licenses: $60 to $235, Kentucky. Hunters — Deer: $5, Maine. Birds: $10, South Dakota. Animals; .$25, for residents $1, South Dakota; tor residents $1, for non- lesidents $10, Washington. Ice factories or dealers — $15 to $.50, Alabama; $25 to $100, Mississippi: $5 to $100, Tennessee; dealci's, $10 to $.50, Texas. Illuminating oils — (i cent per gallon, Alabama, 1903). Insane asylums — $50 first year, $25 per year thereafter, Connecticut. Insurance brokers or agents — $10, Connecticut ; foreign, $25, Delaware ; $5 to $25, Florida; in each county $10, traveling $50, Georgia; $3, Idaho; $100 for state, $25 for one county, Maryland; of unauthorized companies, $20, Massachusetts ; $10 to $40, Mississippi; $10, Missouri; $25, Nebraska; of foreign company, $20, New Jersey; $10, New Mex- ico; foreign life, $100, Oregon; $5, Texas; $100, Virginia; fire $2, marine $50, Washington; $25, Alaska. Solicitors: $5, Oregon. Insurance companies — $200, Florida; $50, Idaho; life, 69 classes, $150 to $5,250, fire, marine, etc., 30 classes, $150 to $4,500, Louisiana; guprantee $100, accident $250, fire adjusters $25, fire $1,000, general $2.50 to $1,000, Mississippi; fire, life, and accident $100, casualty and surety $20, Nevada; $50, New Jersey; fire $50, others $100, Oregon; foreign life and accident assessment plan, $25, Wyoming. For plate glass; $50, Florida. Annual statement; $5, Oregon. Doing a bank- ing business: $50, Alabama. Not capitalized; $1 per $1 ,000 on gross premiums, Colorado. Intelligence offices — $25, Virginia; $10, Tennessee. Itinerant traders or vendors — $50, Alabama; $100, Connecticut; drugs and medicines, $500, others per county $50, Florida; each county, $25, Georgia; of drugs per month, $100, Illinois; $5 to $20, Indiana; of drugs, $100, Iowa; $100, Kentucky; $25, Maine; $25, Massachu- setts; $2.5, Michigan ; each county, $35, Mississippi; $25, New Hamp- shire; $25, New Jersey; $25, Ohio; $25, Rhode Island ; $100, Tennes- see; $10 to $100 per month, Texas; $25, Vermont; $50, Wisconsin. Jewelers — $5 to $125, Louisiana; $25, Alaska. Jugglers — $25, Delaware ; $25, Texas. Junk dealers— (1903) $150, Alabama; $15 to $50, Mississippi; $50, Vir- ginia. Canvassers ; $25, Virginia. Land agents — $10, Florida; $5, Texas; $10 to $50, and one-eighth of 10 per cent on sales, Virginia. Land stock companies — $10 to $25, Tennessee. Laundries — $10, Alabama; steam, $10, Mississippi; $7.50 to $50, Ten- nessee; steam, $10, Texas; $50, Hawaii. Lawyers— $10, Delaware; $10, Florida; $10, Georgia; $5 to $120, Louisiana; $10, Mississippi; $5, Texas; $15 to $25, Virginia. Legerdemain, or sleight of hand — $10, Alabama. Lighting companies — $10 to $100, Tennessee. Lightning rod agents — $50, Alabama; $100, Arkansas ; per county, $10, Florida; $50 each county, Georgia; $100, Indian Territory; double peddlers' rates, Kentucky; $200, Louisiana; $100, Mississippi; $300, New Hampshire; $100, Tennessee; $100, Texas; $20, Virginia; $50, West Virginia. Dealers; $30, Texas. Liquor — Liquor licenses, local: State receives one-fourth, Massachu- setts, Rhode Island. Liquors imported in original package: spiritu- ous, $300, Michigan; malt, $100, Michigan. Liquor dealers, general; $500 each county, Florida; each place of business, $200, Georgia; $100 to $.500, Idaho; $300, Indian Territory; $100, Indiana; 1 to 5 gallons $400, 5 gallons $200, Mississippi; ad valorem tax, Mis- souri; $350, Ohio. Sale and manufacture of distilled liquors and wines: 10 cents per gallon, Missouri. Ava, sold at auction; Each taxation district, $100 to $1,000, Hawaii. Liquor dealers, spirit- uous, vinous, or malt; Retail— $200 to $350, Alabama; $300 plus 2 per cent plus $1, Arkansas; $25, Colorado; $18 to $150, Marj-- land; $900 to $1,200, Mississippi; $100 to $400, New Mexico; $25 to $100, Pennsylvania; $150 to $200, Tennessee; $300, Texas; $75 to $125, Virginia; $350, West Virginia; $1,000, Plawaii; in local option districts on prescription — $200, Texas; in theaters — $150, West Virginia. Liquor dealers, spirituous, vinous, or malt, at retail on steamboat, water craft, or sleeping, dining, or buffet car: $350, Ala- bama; $100, Arkansas; $200, Georgia; $200, Tennessee. Saloons, barrooms, beer gardens, etc.: in 8 classes, $100 to $1,500, Louisiana; $75 to $125 and 15 per cent of rental, Virginia. Malt only, small towns; $40, Virginia. Sample liquor merchants: $350, but in small towns $60, Virginia. Liquor dealers, malt only; Retail — one-fourth rates for all, Alabama; $200 in each county, Georgia; $50, Ken- tucky; $50, Texas; small towns, $30, Virginia; and wines, $200, Hawaii. Apple and peach brandy, by distiller; $100, West Virginia. TAXATION AND REVENUE SYSTEMS. 641 Liquor dealers, vinous only: Retail — one-tenth rates for all, Ala- bama. Liquor, retail: [Spirituous and vinous — $100, Kentucliv. Liquor dealers, spirituous, vinous, and malt: Wholesale — $350, Ala- bama; $100, New Mexico; $100 to $1,000, Pennsylvania; $300, Texas; $200, Tennessee; $350, Virginia; $350, West Vii-ginia; $500, Hawaii. Liquor dealers, wholesale, malt only: $50, Arkansas; $25 to $100, Mississippi; $150, Virginia. Wines, ales, and mineral waters: $200, Kentucky. Hopfen weis, cider dealers, etc.: $500, Mississippi. Litigation— $2.50 to $7.50, Tennessee. Livery stables— $5 to $50, Florida; $10 to $60, Mississippi; $10, New Mexico; $10 to $40, Tennessee; 30 cents per stall, 30 cents per luick, Texas; $15 to $25, and 50 cents per stall, Virginia; $25 (o $50, Hawaii. Wagon yard: $5, Texas. Hack driver: $10, Virginia. Baggage wagons: $5, Mrginia. Lumber yards — $10 per 100,000 feet of sales, Mississippi. Manufacturers — $5 and $1 on first $1,000 cost raw materials and 10 cents per $100 over $1,000, millers exempt, Delaware; in 25 classes, $15 to $8,000, Louisiana; ad valorem, Missouri; as merchants, Alaska. Of cigars: 25 cents per workman, Florida. Matrimonial agents — $100 in each county, Georgia. Menageries — $25, Alabama; $30 to $500, Louisiana. Merchants and mercantile establishments — $1 to $3, Florida; wholesale, 16 classes, $50 to $3,500, retail, 24 classes, $5 to $3,500, Louisiana; $12 to $150, Maryland; $2.50 to $250, Mississippi; ad valorem, Missouri; $10 to $1.50, New Mexico; ad valorem, Pennsylvania; $3 to $300, Texas; .$5 to $10 and ad valorem on purchases, Virginia; $10 to $.500, Alaska; provisions and drugs $50, general merchandise $50 and three- eighths of 10 per cent on excess over $20,000, Hawaii. Selling liquors — $100, Kentucky. Merry-go-rounds, flying jennies, hobby horses — various rates, Alabama; $.50, Delaware; $10 each county, Florida; $25, Georgia; .$10, Missis- sippi; $15 to $100, Tennessee; $15, Texas; $10 to $20, Virginia; $25 per week. West Virginia. Milk wagons and stands — $1, Washington; $2.50, Hawaii. Milliners — $6, Maryland. Mines — Quartz mills, per stamp, $3, Alaska. iloney lenders, loan agents — $100, Alabama; each county, $10, Georgia; $100, Mississippi. Loan companies, etc.: 10 classes, $75 to $3,000, Louisiana; $150, Texas. Museums — $25, Alabama. News companies — $100, Alabama; $500, Tennessee. Oculists — $5 to $120, Louisiana. Oils, illuminating, lubricating, or fuel — Wholesale: One-halt of 1 per cent gross sales, Alabama; $5 per $1,000 gross sales, Louisiana; $25 to $75, Mississippi; $25 to $200, Tennessee. Depots: $10, Kentucky. Retailing: $5, Kentucky. "Oleomargarine dealers — $5, Mississippi. Osteopathy — $25, Connecticut. Oyster catchers — $5 to $20, Delaware. Oyster or eating houses — $50, ilarjdand. Oyster vessels — Under 5 tons $2 and each additional ton 50 cents, Connecticut. Packing houses, agents of — In each county $200, Georgia; canning $10, Mississippi; salmon, $100 to $450, Oregon; $100 to $1,000 per season, Washington; salmon canning 4 cents per case, salmon salteries 10 cents per barrel, fish oil 10 cents per barrel, fertilizers 20 cents per ton, Alaska. Houses only: One-half of 1 per cent on product, Ken- tucky; $2 per $1,000 of proceeds, Louisiana. Patent churns and patent fences, peddlers of — $25 each county, Georgia. Patent rights — $5 each county, Alabama; and agricultural implements, $25 in each county, Georgia; $50, Rhode Island; each county $250, Texas; $25, Virginia; $10, West Virginia. Pawnbrokers— $75, Alabama; $100, Florida; .$50, Georgia; $50 per quarter, Idaho; $.500, Kentucky; $375 to $.500, Louisiana: $100, Maryland; $100, Mississippi; $250, New Mexico; $10 to $1.50. Ten- nessee; $150, Texas; $250, Virginia; $100, West Mrginia; $300, Alaska; $1.50, Hawaii. 932—07 41 Peddlers — General license: $25 semiannually, Arkansas; $300, Florida; $50 in each county, Georgia; $25 for six months, Indian -Terri- tory; $5 to $20, Indiana; $2 lo $20, Maine; $50, Massachusetts; $50, New Hampshire; $60, Rhode Island. Huclcsters: $1 to $5, Tennessee; $25, Alaska. In a boat or boats for peddling, t lading, etc.: $10 to $30, Florida; $50 each county, Georgia; $200, Louisiana; first license $1 per day, subse(|uent 50 cents per day, Missouri; each county $10, Texas; $50 to $200, Mississippi. Onfoot: $15,Alabama; $25 to $50, Idaho; .$20, Kentucky; $10, Louisiana; $100, Maryland; $15, Michigan; each county $10, Mississippi; $3 semiannually, Mis- souri; $2.50, New Mexico; $12, Ohio; each county $10, Tennessee; each county $5, Texas; $250, Virginia; $100, West Virginia; $30, Wis- consin. One-horse wagon: $40, Alabama; $50 to $100, Idaho; $40, Louisiana; $150, Mar3'land; $40, Michigan; $15, Mississippi; $2.50, New Alexico; $20, Ohio; each county $20, Tennessee; each county $7.50, Texas; $.500, Virginia; $150, West Virginia; $45, Wisconsin. Two-horse wagon: $55, Alabama; $50, Kentucky; $75, Louisiana; $200, Maryland; $75, Michigan; $30, Mississippi; $10, ilissouri; $300, New Mexico; $28, Ohio; each county $30, Tennessee; each county $10, Texas; $100, Virginia; $200, West Virginia; $75, Wis- consin. Railroad or steamboat: $100, Michigan. On horseback or other animals: $25, Alabama; $30, Kentucky; $25, Louisiana; $15_ Mississippi; $20, Ohio; $500, Virginia. Of coal oil: $10, Tennessee. Of clocks: $.500, Alabama; $100, Arkansas; in each county $100, Georgia; $100, Indian Territory; $200, Louisiana; each county $15 to $25, Tennessee ; each county $250, Texas. Of clocks and smooth- ing irons: $100 each county, Georgia. Of jewelry: Per county $50, Mississippi; $200, Rhode Island. Of cakes: $25, Hawaii. Of bed springs: $15 per county, Mississippi. Of washing machines: $15 per county, Mississippi. Of medicine: $50 each county, with music $100, Alabama; each city and town per day $100, Florida; $100, Missis- sippi; $150 to $200 in each county, Tennessee; $100, Texas; $5 to .$25, Washington ; $50, Alaska. Of spectacles or eyeglasses : S5 each county, Alabama; $15, Mississippi. Of patent school apparatus, etc.: $150 upward, Tenne.'^see. Pension agents — $10, Florida. Phonograph for hire — $25, Texas. Kinetoscopes, etc.: $125, Texas. Panoramas: $10, Texas. Photographers— Traveling $5 to $15, Alabama; $20, Delaware; 810, Georgia; $5 to $120, Louisiana: $5 to $.50, Mississippi. Physicians— $10, Delaware; $10, Florida; $10, Georgia; $5 to $120, Louisiana; $5, Texas; $10 to $25, Virginia. Itinerant: $250, Iowa; $50, Texas; $50, Alaska. Piano and organ agents — $20, Mississippi. Pig iron storage companies — $50, Alabama. Pilots — $5 and 5 per cent of charges, Washington. Pistols and arms, dealers in— $10, Florida; $25, Georgia; $100, Ken- tucky; wholesale $10, and cartridges $5, retail $100 and cartridges $.50, Louisiana; $5, Mississippi. Planing mills — $50, Alaska. Playing cards, dealers in — $5, Alabama; $10, Kentucky; retail $5, wholesale $20, Tennessee. Plumbers or gas fitters — $5 to $10, Alabama; $5 to $20, Tennessee. Pool selling — Per day $5, Missouri; per day $5, Texas. Pool tables— $25 to $100, Alabama. Presidents, superintendents, or agents — Of express companies, of tele- graph companies, of railroad companies, of street railroad compa- nies, of steamboat companies, of telephone companies, of electric light companies, of sleeping car companies, of parlor car companies, of banks, of building and loan associations, of gas companies: All $10, Georgia. Race tracks— $100 to $500, Alabama; $50 to $2,.500, Louisiana; $100 to $200, Tennessee; $50 to $100, Texas. Railroad and steamboat ticket brokers — $.50 to $100, Alabama; $.50, Georgia; $25 to $.50, Louisiana; scalpers, $25, Mississippi; $5, North Dakota; $25 to $75, Tennessee. Railroad companies — $100 per mile, Alaska; $2 to $20 per mile, Missis- sippi; $120 per mile, Tennessee. Railroad terminal companies — $20 to $50, Tennessee. 642 WEALTH, DEBT, AND TAXATION. ■Real estate brokers or agents — $5 to $15, Alabama; $50, Delaware; $25, Maryland; $10, Mississippi; $10, New Mexico; $5 to $40, Tennessee; $50, Alaska. Rectifiers— $200, Alabama; $100 to $300, Kentucky; $20 to $6,250, Louisiana; $100 to $1,000, Pennsylvania; $150, Virginia. Restaurants — $25, Delaware; $5 to $15, Florida; $1, Maine; ordinaries, $25 to $450, Maryland; $5 to $125, Mississippi; $20 to $60, New Mex- ico; $5 to $200, Pennsylvania; $3 to $40, Tennessee; $25 and percent- age on rental, Virginia; 3 per cent of annual rental, West Virginia; $15, Alaska. Sales, fire, bankrupt, insolvent — $100, Alabama. Sawmills— $20 to $6,250, Louisiana; $15 to $100, Mississippi; 10 cents per 1,000 feet, Alaska. Secondhand clothing — $500, Mississippi. Securities, dealers in — $5 to $50, Tennessee; $100, Plawaii. Sewing machine agents — $25 for each county, Alabama; companies $200 and each agent $5, Arkansas; for each county, $10, Florida; $200, Indian Territory; $10 to $.50, Mississippi; companies $200 and agents $5, Tennessee; $15, Texas; companies $200 and canvassers $20, agents $15 in first county and $10 in others, Virginia; $10, West Virginia. Shipping brokers — $50 and for each runner $5, j\Iaryland; $10, T^'xa.^; $50, Virginia. Sliips and shipping — $1 per ton, ^Vlaaka. Shoot the chutes — $20 to $6,250, Louisiana. Shooting galleries — $15, Alabama; $50, Georgia; $5 to $20, Mississippi; $30 each county, Texas; $25, 'West Virginia. Shows and exhibitions — $5 per day, Alabama; $30 to $50, Georgia; $5 each exhibition, Idaho; for each performance $5 to $25, Indiana; per show $1 to $3, per year $30, Maryland; $5 to $25 per day, Mississippi; $5 per day, Tennessee: $2, Texas; per day $20 to $100, Virginia; 10- cent shows, $20 perwcek. West Virginia; $5 per performance, Hawaii. For sale of medicine: .$.;0, Texas. Side shows, with circus — $10 per day, Alabama; one-half circus rates, Kentucky; $20 per day, Mississippi; $15 to $20 per day, Tennessee: $10 per day, Texas; $10 per exhibition. West Virginia; $20, Wis- consin. Skatingrinks— $25, Alabama; $15, Florida; $5 to $.30, Tennessee ; $25, Texas; $10 per quarter, Virginia; $5 to $100, West Virginia. Slaughtering — $30 to $150, Arizona; one-lialf of 1 per cen; on product, Kentucky; $20 to $6,2.50, Louisiana: $10 to 81.50, Tennessee. Sleeping car companies — .$200, Mississippi; $2,.500, TTennessee. Slot machines— $2, Alabama; $2..50, Virginia; $2.50 to $100, Tennessee. Soda water, etc. — $5 to $10, Mississippi ; in 7 classes, $5 to $.50, Louisiana. Stallions or jaclts for use of mares — $10, nonresident $20, Delaware : $5, Florida; various rates, Kentucky; $10 to highest price, Maryland; $5, Mississippi; $10, Virginia. Stave and spoke factories — $10, Mississippi. Steamboats — $1 per ton up to $100, Florida. Stock and bond dealers — $20, Alabama. Stockyards — $15 to $75, Tennessee. Stove agents or peddlers — $100, Arkansas; $200 each county, Georgia; 3100, Indian Territory; $200, Louisiana; each county $15 to .$25, Tennessee; each county $200, Texas. Street railroads — $10 to $40, Alabama; three-eighths of 1 per cent of gross receipts or $15 to $100, Louisiana; $25, Mississippi; per mile of track, $1.50 to $8, Tennessee; tramways $10 per mile, Alaska; per car, $10, Hawaii. Sugar refineries — One-eighth of 10 per cent gross receipts, Louisiana. Supply cars — $100, Alabama. Switchback— $75, Delaware; $20 to .$6,2.50, Louisiana. Taxidermists — $10, Alaska. Telegraph companies — In 20 classes, $20 to $6,2.50, Louisiana; $300, Maryland; $2.50 plus 25 cents per mile, Mississippi; $20 to $700, Tennessee. Foreign: .$3 per $1,000 of gross receipts, Louisiana. Telephone companies — In cities, $5 to .$25, Alabama; $10 to SlOO, Florida; in 20 classes, .$20 to $6,2.50, Louisiana; $2..50 to $.50, Missis- sippi. Foreign: $5 per $1,000 gross receipts, Louisiana. Theaters— $25 to $50, Alabama; $25 to $250, Florida; in 4 classes, $175 to $400 and by cities $10 to $100, Louisiana; $10 to $50, Mississippi; $10 to $25, New Mexico; $30 to $500, Pennsylvania; $10 to $200, Tennessee; $1 to $25, Texas; per performance $3, per week $10, Vir- ginia; $10 to $20 per week. West Virginia; $100, Alaska. Traveling shows: $5 per day, Florida; $5 per day, $25 per week, $100 per month, Tennessee. Dealers in tickets: $5 to $15, Tennessee. Timber mills, land — $25 to $50 and $25 per acre, Mississippi. Toll bridges — $5 to $75, Alabama; indeterminate, Idaho; $7, Texas. Toll roads— $12.50 to $250, Tennessee; on trail, $200, Alaska. Trading cars— $100 to $250, Mississippi. Trading stamp companies — Each county, $10, Kentucky; $2.50 to $600, Louisiana; $2.50 to $.500, Tennessee. Transportation lines, freight and passenger, river and lake steamers — $1 per ton, Alaska. Undertakers — $20, Mississippi; $5 to $50, Tennessee. Variet}' shows, etc. — If females are employed as waitresses, per perform- ance, $50, Florida; certain dances, $2,500 to $5,000, Louisiana; $200, Tennessee. Warehouses, grain elevators, etc. — $10 to $20, Alabama; $30 to $-!00, for sugar and molasses $75 to $1,000, Louisiana; $2.50 to $20, Missis- sippi; $2 to $3, North Dakota; $1, South Dakota; $15 to .$.50, Ten- nessee; $25 to $.50, Virginia; and docks, 10 cents per ton, Alaska. Waterworks or companies — $15 to $100, Alabama; $10 to $100, Florida; 20 classes $20 to .$6,250, Louisiana; $20 to $1.50, Mississippi; $25 to $800, Tennessee; $50, Alaska. ^Veapons — Dealers in pistols, bowie knives, and brass knuckles: $50, Alabama; $25, Mississippi. Dealers in pistols and rifle cartridges: $10 to $.50, Alabama. Wild West shows — $15 to $30 per day, Tennessee. Wineries — $50, Kentucky. Witness certificates, dealing in claims against the state — $10, Alabama. Wood3'ards — $5 (o $20, Mississippi. VI, VII, etc. For taxes other than those inchided under the five classes given above, see: Tax on official commissions — Maryland. Tax on commissions of executors and administrators — Maryland. Income tax — Hawaii, North Carolina, South Carolina, ^'irginia. (See, also. General property tax, page 685, for instances in which incomes are taxed as property, and Corporation taxes and Business taxes and licenses, page 633, for instances in which gross or net earnings form the basis of taxation.) Tax on emoluments of officers — Pennsylvania. Transfer tax — Tennessee. Litigation tax — Tennessee. Tax on wills, and administrations — Virginia. Tax on deeds and contracts — Virginia. Tax on suits — Virginia. B, C, etc. Fees and other miscellaneous revenues not sum- marized, see under each state. County Revenues. A. TAXES. I. The general property tax. The general property tax when used by the counties is not an independent tax, and there is generallj^ no separate county machinery for its administration. It is essentially a part (1) of the state or (2) of the local general property tax. 1. Base.— The property included and the methods of its assessment and equalization are substantially the TAXATION AND REVENUE SYSTEMS. 643 same for county as for state purposes and ]iave been described under state taxation for all states except: (1) Rhode Island, which levies no separate county tax. (2) The following, in which the general property tax is essentially a local tax and the county taxes are sub- stantially the same as those of the lesser local units: Connecticut, Maine, Massachusetts, New Hampshire, and Vermont. (3) The following, in which, however, the only exception is that county taxes are levied on the county roll before revision by the state board of equalization: Illinois and Wisconsin. (4) Alaska, Dis- trict of Columbia, Hawaii, and Indian Territory, which have no counties proper. Hawaii has since 1902 made a "division" analogous to the county. In many instances, by law or by practice, exemp- tions may be extended by the county authorities to manufacturing plants of one sort or another, usually for a limited term of years. The following were the only instances that could be found in the general laws. It is not uncommon, however, to grant these exemp- tions by local or special laws. Such laws were not searched and consequently can not be included here: Factories and shipbuilding plants, Alabama; certain industries, Maryland; manufacturing plants, domestic mutual fire insurance com- panies, Mississippi; in certain counties, manufactories, Pennsylvania. 2. Rate. — The rate at which taxes shall be computed upon the assessed valuation is fixed by the legislative authority of the county in all states except the follow- ing, in which a lump sum is apportioned to the towns and no county rate proper is determined. The appor- tionment is: (1) By the county legislative authority, in Michigan and New Hamp- shire. (2) By the county representatives to the state legislature, in Connecticut. (3) By the county legislative authorities, on authoriza- tion by the legislature, in Maine. (4) By the state legislature in Massa- chusetts, South Carolina, and Vermont. The rate is limited in the following manner : (1) It may not exceed the rate named, without any exception as to purposes and without specification of rates for special purposes or classi- fication of counties: £0 per cent of state tax, Georgia; 75 cents, Illinois; usually 33 cents, Indiana; 10 miUs, Louisiana; some counties 2 per cent, New York; 1 cent on the dollar, Pennsylvania. (2) It may not exceed the rate named, except for payment of debt charges: One-half of 1 per cent, Alabama; $2, Arizona; 50 cents, Kentucky; $1.50 and SO cents for debt charges, Nevada; 3 per cent, Wisconsin; 12 mills, Wyoming. (3) It may not exceed the rate named, except for schools and debt charges: 95 cents, West Virginia. (4) It may not exceed the rate named, except for roads, schools, and debt: 30 cents, Tennessee. (5) For all purposes combined or for any one of a number of specified purposes it may not exceed a given limit: County rate, together with state rate not to exceed 16 mills, or 13^ mills, except for debt, and for roads 2 mills, Mississippi; 16 mills, schools minimum 2 mills, poor one-fifth of 1 per cent, roads minimum 1 mill, maximum 2 mills, Montana; not to exceed a total of $1.50, and distributed, not to exceed, for general purposes and poor 9 mills, roads 5 mills, bridges 4 mills, sinking fund some counties 3 mills, others 4 mills, Nebraska; 8 mills, general purposes 5 mills, poor 1 mill, roads 2 mills, bridges 2 mills, South Dakota. (6) Rates for speci- fied purpose limited: For general purposes 5 mills, for certain debt charges 5 mills, for schools 5 mills, Arkansas; for general purposes $1, schools 50 cents, debt 50 cents, California; usually 5 mills for general purposes and 3 mills for roads, Florida; for general purposes! 1.50, bridges 25 cents, Idaho; for general purposes 5 mills, courthouses and jails 2 mills. New Mexico; general purposes 8 mills, bridges 2 mills, roads 5 mills, irrigation fund one-fourth of 1 mill, extraordinary tax by vote 3 mills. North Dakota; tor schools 3 mills. South Carolina; general purposes one-fourth of 1 per cent, roads and bridges 15 cents, debts and permanent improvements 25 cents, road improvements 15 cents, schools by vote 20 cents, Texas; general purposes 5 mills, schools 4 mills, Utah; roads 15 cents, schools 10 cents, Virginia; debt 5 mills, general purposes 8 mills, schools 8 mills, road tax 5 mills, bridges 3 mills, Washington. (7) Counties are classified and the rates are limited according to the total assessed valuation: For general purposes 3 to 25 mills, minimum rate for schools 2 mills, maximum 5 mills, Colorado; for general pur- poses 4 to 6 mills, schools minimum 1 mill, maximum 3 mills, bridges 3 mills, poor 1 mill, Iowa; one-half of 1 to 1 per cent, Kansas; some counties 5 mills, others $5,000 but not over 10 per cent, Minnesota; 35 to 50 cents, Missouri; 2f*(| mills to 14^% mills, Ohio. The limits set by law may be exceeded by popular vote in the following cases: For schools by three-fifths vote, Alabama; for debt charges by two-thirds vote, California; for schools, Florida, Illinois, Iowa, Kansas, Missouri, Nebraska, Washington; three-fifths vote, West Virginia. 3. Collection. — County taxes are collected in the same manner as the state taxes or the local taxes with which they are affiliated (see above, for the division of states) . II. Poll taxes. The county poll tax is sometimes a road tax and falls only upon the taxable polls in the road districts. When such a tax is covered into the county treasury and does not, as is more often the case, stop with the road district, it has been accounted a county tax. But the distinction between a county road poll tax, especially if payable in labor, and a road district poll tax is at best an arbitrary one. There is no poll tax for county purposes in : Colorado, Connecticut, Georgia,' Illinois, Indian Territory, Kansas, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi,^ New Jersey, New Mexico,' New York, Ohio, Pennsylvania, Rhode Island, South Carolina,' West Virginia, and Wisconsin. The county receives half the state poll tax in Nevada. The county poll tax falls on: Males 21 to 40 years of age in North Dakota; males 21 to 50 years of age in Idaho, Indiana, Nebraska, North Carolina, Oklahoma, Oregon, Utah, Washington, and Wyoming; males 21 to 55 years of age in Cali- fornia and Florida; males 21 to 60 years of age in Arizona, Missouri, Montana, Nevada, and Texas ; males 21 to 70 years of age in New Hamp- shire and Vermont ; males over 21 years of age (electors) in Arkansas, Kentucky, Louisiana, Tennessee, Virginia, South Dakota; not deter- mined in Delaware. The rate is : $2.50, Arizona; $1, Arkansas; $3, Calif ornia ; 25 cents to $1.25, Dela- ware; $1, Florida; $2, Idaho; fixed annually by county legislative authority, Indiana; 50 cents, Iowa; $1..50, Kentucky; $1, Louisiana; $1.50 to $3, Missouri; $2, Montana; $3, Nebraska; (state and county), Nevada; taxed as property. New Hampshire; $1, New Jersey; $2 (state and county). North Carolina; $1, North Dakota; 4 days' work or .'54, Oklahoma; $1, Oregon; $1, South Dakota; $1, Tennessee; 25 cents, Texas; $3, Utah; taxed as property, Vermont; .50 cents, Virginia; $2, Washington; $2, Wyoming. ' For explanation of county receipts from poll taxes, see text of state revenue systems. 644 WEALTH, DEBT, AND TAXATION. III. Inheritance tax. The inheritance tax is not used by the counties ' directly, except: In Montana, where 40 per cent of the state inheritance tax is passed direct!}' to the county school fund; in Ohio, where 25 per cent of the state inheritance tax is credited to the county; and in Wisconsin, where 15 per cent of the state inheritance tax is retained by the counties. In sonie other states the inheritance tax is passed into the general school fund and apportioned to the counties with the rest of the moneys in the school fund. lY. Corporation taxes. The counties do not ordinarily impose or share in special corporation taxes. The following are the exceptions found: One-half the territorial tax on car companies and one-half the tax on gross receipts of express companies is distributed to the counties, the former on u, mileage basis, the latter according to business done. New Mexico; the bonus received by the state from foreign railway corpora- tions is to be paid to the counties in which the lines are located in propor- tion to assessed valuation, Pennsylvania; 3 per cent of the taxes on street railroads and electric light and power companies, Wisconsin. V. Business taxes and licenses. The following states do not (so far as the general statutes show) utilize license taxes for county revenues : Delaware, Kentucky, Maine, Massachusetts, New Hampshire, Rhode Island, Virginia, Washington, and Wisconsin. In the following states the counties receive a per- centage of the state license taxes: 40 per cent, Idaho; one-half. New Mexico. In the following states the counties are permitted to levy additional license taxes upon the same subjects as are taxed in this manner by the state : Not to exceed 50 per cent of the state license taxes, Alabama and Florida; not to exceed those of the state, Louisiana; same as Alabama, except that counties may not tax insurance companies, telegraph, express, or sleeping car companies, building and loan associations, and commercial agencies, Mississippi; not to exceed the state revenue tax more than 100 per cent, Missouri ; not to exceed the state license, Ten- nessee; same as Alabama, Texas. MtTNiciPAL Revenues. Under this heading are included the revenues of all divisions of government smaller than or ranking below the counties. These are the cities, towns, villages, school districts, and other divisions — such as road dis- tricts, drainage, irrigation, levee, sanitary districts, etc. — which receive revenues from taxation. These municipalities have independent but re- stricted powers of taxation, all derived from the state. For the most part they depend upon the same taxes and sources of revenue as the states. Their main dependence ever}'where is the general property tax, which is used by them even when it is not used by the states. This is supplemented, in general, by poll taxes, by hcenses of one sort or another, and by income from municipal industries. 1 The Lnuisiiina inheritance tax of 1904 was a county tax. A detailed analysis of city revenues is given in Cen- sus Bulletin 20, which makes it unnecessary to give an extended statement here. The following analysis is based solely on the provi- sions of the general statutes of the different states, no attempt having been made to summarize city charters or ordinances. In most of the larger cities the revenue system is governed by the charter and is under the con- trol of the city government. These city systems, while conforming in the main to the system here outlined, present numerous exceptions. It should therefore be understood that the analysis given here is that of the more general s}'^stem, in the main the provisions appli- cable to the smaller cities, to towns, to villages, to school and other taxing districts which are governed under provisions of the general laws. A. TAXES. I. The general property tax. This tax is used for local purposes in every state and territory in the Union. It is used by the municipalities even in those states where it is not used for state pur- poses. The chief characteristics of the general property tax, namely, the property included, the exemptions, the methods of assessment, of equalization, of fixing the rate, and of collection have been described above, under state taxes. This has been done to facilitate comparisons with other states even in the case of the four states and one territory, namely, Connecticut, Delaware, New Jersey, Pennsylvania, and Alaska, which do not use this tax for state purposes. 1. Base — a. The property included and exempt. — As a general rule municipalities tax the same property as the state and they may not tax any property exempt from state taxation. In some cases cities are permitted to exempt manufacturers, usually for a term of years, from city taxation, even though they are taxable for state purposes. Such provisions are found in the general laws of Alabama, Kentucky, Maryland, Mis- sissippi, New Hampshire, New Jersey, New York, Rhode Island, South Carolina, and Vermont. The same result is accomplished elsewhere by char- ter provisions and in other ways. Such a practice rests in some states entirely on custom without sanc- tion of the law. h. Assessment. — The assessment or valuation is usu- ally the same as that for state purposes. In other words, the town, city, or district roll is a mere copy or excerpt from the great roll of the state, containing the property subject to taxation within that town, city, or district. But in many cases the cities have authority to make or use another valuation for the purpose of city taxation. That is, there are two assessment rolls, a state roll and a city roll. This practice gives rise to some confusion, as the same pieces of property TAXATION AND REVENUE SYSTEMS. 645 may be assessed at one value for city purposes and quite a different one for state or countj^ purposes. The general statutes do not always show clearly whether the cities are allowed the privilege of a sep- arate and additional assessment. As such i)rivileges existed in many places before it was undertaken to establish a general system and were confirmed in city charters and the like, they were never carried into the general code. There appears, however, to be one assessment roll only in all states, except the following, in which municipalities generally or certain classes of municipalities are permitted to make a separate roll for local taxation: Alabama; cities only, Arizona; California; but it may not exceed state valuation, Florida; Georgia, Iowa, Kentucky, Maine; St. Louis and cities of the fii-st and second classes, Missouri; Montana, South California, Texas; cities of the second, third, and fourth classes, Wash- ington; cities of over 10,000 inhabitants, West Virginia; and Wyoming. In some states the assessment roll is primarily local, the state taxes being apportioned to the municipali- ties and applied to their rolls. In some of these states there is an equalization of the roll for state purposes, but the municipal taxes are levied on the original roll as it stood before equalization. The apportionment of the state taxes in lump sums, as in Massachusetts and Michigan, to the .municipalities has this effect. The states having in this limited sense a separate roll for municipal as distinguished from state taxation are: Cormecticut, Maine, Massachusetts, Michigan, New Hampshire, New Jersej', New York, Oregon, Pennsylvania, Rhode Island, South Dakota, Vermont, Washington, West Virginia, and Wisconsin. c. Equalization. — The provisions for equalization between localities and between individuals — generally called "review'' in Eastern states — have been fully covered under the description of State revenues. 2. Bate — The rate is regularly fixed by the local legislative authority. It is subject, however, to various limita- tions, both by general statutory or constitutional pro- visions, and bjr city charters. The following general limitations of municipal tax rates have been found in the statutes. In general, these rates may be exceeded by popular vote: The rate maj' not exceed: One-half of 1 per cent, Alabama; various limits according to size of city and purposes, Arizona: 5 mills for gen- eral purposes and 5 mills for debt created prior to 1874, Arkansas; 2 per cent, California; 1 per cent, Florida; except for street improvements, one-half of 1 per cent, Georgia; 10 mills, Idaho; 2 per cent, Indian Ter- ritory; 90 cents, Indiana; 10 mills, Iowa; first-class cities 2 per cent, second class 4 per cent, Kansas; limits varying with size of city, Ken- tucky; 10 mills, Louisiana; various limits according to the size of the municipality, Michigan and Minnesota; for general revenue, 12 mills, Mississippi; various limits according to size of city, Missouri; 1 per cent, Montana; various rates according to size of city, Nebraska; vari- ous rates for different cities, Nevada and New Jersey; 1 per cent in cities, one-half of 1 per cent in towns, New Mexico; 1 per cent, North Carolina; various limits for different purposes, North Dakota, Ohio, and Oklahoma; 1 per cent, Oregon; various limits for different classes of cities, Pennsj'lvania; 1 per cent, Rhode Island; various limits accord- ing to size of cities. South Carolina; general revenue, cities 10 mills, towns and villages 5 mills, South Dakota; various limits according to class of municipality, Texas, Utah, and Washington; $1 , West Virginia; in towns 2\ per cent, cities 3J per cent, Wisconsin; 8 mills, Wyoming. 3. Collection — The provisions for the collection of city taxes are substantially the same as those for the collection of state taxes. The general rule is that these taxes are collected by the officers who collect state and county taxes. Pro- vision for special tax collectors is often made in the citj' charters and not in the general statutes. In the following states collection as provided in the general statutes is b}' municipal as distinct from state officers : Alabama, Ai'izona; some cities, California; Kentuckj', Montana; some cities, Tennessee; Texas; cities of the third class, Utah; West Virginia, Wyoming. II. Poll taxes. 1. Subject.• the state board of equalization at their actual value, and the same shall be apportioned to the various subdivisions and dis- tricts in which such railroads are located in proportion to the number of miles of railway laid therein. Sec. 11. Income taxes may be assessed to and collected from per- sons, corporations, joint-stock associations, or companies resident or doing business in this state in such cases and amounts and in such man- ner as shall be prescribed by law. Sec. 12. The legislature shall provide for the levy and collection of an annual poll tax of not less than two dollars on every male inhabitant of this state over twenty-one and under sixty years of age, except pau- pers, idiots, insane persons, and Indians not taxed. Said tax shall be paid into the state school fund. Sec. 12 J. Fruit and nut bearing trees under the age of four years from the time of planting in orchard form, and grapevines under the age of three years from the time of planting in vineyard form, shall be ex- empt from taxation, and nothing in this article shall be construed as subjecting such trees and grapevines to taxation. ARTICLE IX. Sec. 10. All property held in trust for Leland Stanford Junior Uni- versit}' may be exempted bj' special act from state taxation , and all personal property, the Palo Alto farm, as described in the endowment grant of the trustees of the university, and all other real property so held and used by the university for educational purposes exclusively, mav be similarly exempted from county and municipal taxation; pro- vided, that residents of California shall be charged no tuition fees unless such fees be authorized by act of the legislature. Sec. 11. Property of "The California School of Mechanical Arts," having its school buildings located in the city and county of San Fran- cisco, is made exempt from taxation. The legislature may modify, sus- pend, and revive at will the exemption from taxation so given. ARTICLE IV. Sec. 25. The legislature shall not pass local or special laws in anv' of the following enumerated cases, that is to say: * * * Tenth, for the assessment or collection of taxes; * * * thirteenth, extending the time for the collection of taxes: * * * twentieth, exempting property from taxation. ARTICLE XI. Sec. 10. No county, city, town, or other public or municipal corpo- ration, nor the inhabitants thereof, nor the property therein, shall be released or discharged from its or their proportionate share of taxes to be levied for state purposes, nor shall commutation for such taxes be au- thorized in any form whatsoever. Sec. 12. The legislature shall have no power to impose taxes upon counties, cities, towns, or other public or municipal corporations, or upon the inhabitants or property thereof, for county, city, town, or other municipal purposes, but may, by general laws, vest in the corpo- rate authorities thereof the power to assess and collect taxes for such purposes. OFFICERS. The officers most directly concerned with taxation (1) The county assessors, elected for four years. (2) The county boards of supervisors, who act ex officio as county boards of equalization. 662 WEALTH, DEBT, AND TAXATION. (3) The county tax collectors, elected for four years. (4) The state board of equalization, which assesses certain railroad property and equalizes assessments between counties, and is composed of the state controller and four members elected by districts. (5) State controller, elected for four' years. Certain cities may elect their own assessors and tax collectors for municipal taxation only, but such assessors are not part of the general administration. State Revenues. A. TAXES. I. The general property fax. 1. Base — a. Tlie property included and exempt. — All property in the state not exempted by law is subject to taxation. (1) "Real estate" includes the possession of, claim to, ownership of, or right to the possession of land; all mines and quarries, and all timber belonging to individuals or corporations which are on the land of the United States, and all rights and privileges which appertain thereto; water ditches, and wagon and turnpike toll roads. A mortgage or other lien on land is, for purposes of taxation, deemed an interest in the land. (2) "Improvements" on land include all buildings and fixtures affixed to land, except telephone and telegraph lines, and all fruit, nut bearing, or ornamental trees and vines' not of natural growth, except fruit and nut trees under 4 years and grapevines under 3 years of age. (3) "Personal property" includes moneys, credits, bonds, stocks, dues, franchises, and everything capable of private ownership not in. eluded within the term "real estate." "Credits" are those solvent debts that are unsecured by mortgage owing to the person assessed ; but only the excess thereof over debts due bona fide residents of the state is taxable. In California domestic corporations are taxed on their prop- erty, and their stocks and bonds are not taxable; but the stocks and bonds of foreign corporations are taxable. (4) The law exempts from taxation, in addition to public property, fruit trees and nut bearing trees four years from the time of plant- ing in orchard form; growing crops; grapevines under the age of 3 years from the time of planting in vinej'ard form; free public libraries and museums; churches; and the property of Leland Stanford Junior University, and of the California School of Mechanical Arts. &. Assessment. — All property, except certain prop- erty of railroads, is assessed annually for state and county purposes by the county assessors. The assess- ment refers to noon of the first Monday in March. It is made on the basis of a sworn statement to be ob- tained by the assessor from the taxpayers. The as- sessor makes the valuation of both real and personal property at its true cash value, and none is required from the taxpayer. The penalty for refusal to furnish a sworn statement is the loss of all rights before the county board of equalization. The assessnaent of the franchise, roadway, roadbed, rails, and rolling stock of all railroads operated in more than one county is made by the state board of equalization and apportioned among the counties and their subdivisions in pri^portion to miles of rails laid. The assessment as above made is the only basis of taxation for the county, school, and road districts; but certain cities and towns may have a separate valu- ation as the basis of city taxes. Land and "improvements" are assessed separately. Cultivated and uncultivated land of the same quality and similarly situated are assessed at the same value. In the case of debts secured by land, except of railroads and other quasi public corporations, the value of the land, less the value of the security, is assessed to the mortgagor, and the value of the security is assessed to the mortgagee. Lands sold by the state or the United States for which no patent has been issued are assessed the same as other lands, but the owner is enti- tled to a deduction equal to the amount due. Lands are assessed in parcels not exceeding 640 acres, and tracts of land surveyed by the United States Government are assessed by sec- tions or fractions of sections. Water ditches constructed for mining, manufacturing, or irrigating purposes, and wagon and turnpike toll roads are assessed as real estate at a rate per mile for that portion of the property tying within each count)'. In assessing solvent credits not secured by mortgage a deduction is made of debts due to bona fide residents of the state. Deposits in savings and loan corporations are, for purposes of taxa- tion, deemed an interest in the property of the corporation and are not assessed to the depositor. No assessment is made of shares of stock in any corporation, except national banks. The statute declares that .shares of stock possess no intrinsic value over the actual value of the property of the corporation, and to tax them also would be double taxation. Shares of stock in national banks are a.ssessed to the shareholders at the place where the bank is located at a valuation which allows for a deduction from the aggregate capital of the bank of real estate assessed to the bank, and includes only so much of its solvent credits as exceed its debts due bona fide residents of the state. Telegraph and telephone lines are described in the same manner as real estate, but assessed as personal property by the assessor of the county at a rate per mile for such portion of the property as lies within the county. There is no special method for the assessment of sleeping car and similar transportation companies. ^'essels that are required to be registered, except ferryboats, are assessed in the county where registered, enrolled, or licensed; vessels which are registered out of the state, but ply in waters within the state and are owned by residents of the state, must be assessed here. When railroads ai'e operated in more than one county, the state board of equalization assesses that part of the property used in operation which is of a general state character and difficult of localization, as shown above. The county assessors assess the depots, stations, shops, and buildings erected on the space covered by the right of way wherever the same are situated. The assessment made by the state board is apportioned among the counties in proportion to the number of miles of railway laid in each county. The board of supervisors of each county apportions its share of the assessment made by the state board to each city, town, township, school, or road district in (he county. c. Equalization. — The board of equalization of each county equalizes the assessment between individuals and increases or lowers any valuation contained in the roll to make the assessment conform to the true value of the property in money, and in general revises the list for the coimty. The state board of equalization increases or lowers the assessment roll of a county as a whole by com- paring the roll of each county with the rolls of the others. Individual assessments are not altered, but a percentage is added to or deducted from the valuation of real estate, of improvements, or of personal property for the countv. TAXATION AND REVENUE SYSTEMS— CALIFORNIA. 663 2. Rate— The state board of equalization determines the rate to be levied for state purposes. It must be such a rate as, after allowing 5 per cent for delinquencies and costs of collection, will raise the specific amount of revenue directed to be raised by the legislature for state purposes. The assessor who collects the taxes upon personal property unsecured by real estate is governed, in determining the rate of such taxation, bjr the state as well as by the local rates for the previous year. 3. Collection — Except for certain taxes on personal property, both state and county taxes are collected by the county tax collector. Thej^ may be paid in two installments. The first installment includes all taxes on personal property and one-half of the taxes on real property, becomes due the second Monday in October, and delin- quent on the last Monday in November. The remain- ing one-half of the taxes on real property is payable the first Monday in January and delinquent on the last Monday in April. Penalties of 15 per cent are added to the first and of 5 per cent to the second installment for delinquency, with 5 per cent more on the first if not paid when the second is due, and there are further penalties for longer delinquencies. Taxes on land and improvements are a lien on the property assessed, and taxes on personal property are a lien on all the property, real and personal, of the owner. The liens attach as of the first Monday in March. Land on which taxes are delinquent is sold to the state by operation of law upon publication of the delin- quent list in June. The controller may, instead, bring an action for taxes amounting to over S300. Such lands are redeemable at any time within five years on payment of taxes, penalties, and interest; failing re- ' demption, they may be sold by the state. Taxes on possessory claims to land and on personal property belong- ing to persons who own no real estate to secure sucli taxes are collected by the assessor at the time of making the assessment All taxes on railroads operated in more than one county are collected by the state controller. All but the state's share is passed into the " railroad tax fund" and thence distributed to the counties. II. Poll tax. Every male inhabitant of the state over 21 and under 60 years of age, except paupers, insane persons, and Indians not taxed, is liable to a poll tax of $2, to be collected by the assessor, who retains 15 per cent thereof as his commission. It attaches as a lien to any property of the taxpayer on the first Monday in March, and must be collected between that date and the last Monday in December. If not paid before the first Monday in July, the tax becomes $3. If not paid by the last ]\Ionday in December, 3i per cent of S3 is added. After the first Monday in January, if still unpaid, it is collected bj' the tax collector in the same manner as other delinquent taxes. III. Inheritance tax. (This law was amended in 1903 and again in 1905. The last amendment was sweeping, and carried with it a direct inheritance tax.) All property over $500 which passes by will or l)y the intestate laws of the state, or by transfer made in contemplation of death or intended to take efl^ect after death, is subject to a collateral inheritance tax when the property is situated in the state, or when the dece- dent was a resident of the state. Property passing to the father, mother, husband, wife, lawful issue, son-in- law, daughlier-in-law, adopted child, or any lineal descendant or ancestor is excepted. Charitable, be- nevolent, and educational societies, though thej^ are not generally exempt from taxation in California, and also societies or institutions that are exempt from taxa- tion, as Stanford University and the Lick School, are excepted. Appraisement of the estate may be ordered by the court when probate proceedings are pending. The rate of tax then is 5 per cent on the market value. The administrator is required to deduct the tax before delivering the property. If paid within six months, 5 per cent discount is allowed; if unpaid for eighteen months, 10 per cent interest is added. 1\ . Corporation taxes. Corporations are taxed, under the general property tax, upon all corporate property. Every insurance company other than lite, not incorporated in Cali- fornia, must pay annually a tax of 2 per cent upon the amount of gross premiums received upon its business done in the state, less losses actually paid on its business in the state, reinsurance in domestic companies, and return premiums. The same tax is laid on a domestic insurance company whose busi- ness is controlled or carried on for a foreign compan}'. Foreign insurance companies doing business in this state must pay the same taxes, licenses, fees, make the same deposits of money or securities, and be subject to such other regulations as are imposed by the state chartering such foreign insurance company upon California insurance companies doing business in such state. B. FEES. All fees collected by the secretary of state are paid into the state treasury. Of each monthly return, 12,500 is credited to the state library fund, and the balance is paid into the general fund of the state. The fees arc as follows: Filing articles ot incorporation — capital stock, less than $25,000, $15; capital stock, $25,000 to 875,000, $25; capital stock, $75,000 to $200,000, $.50; capital stock, .$200,000 to $500,000, .$75: capital stock, $500,000 to $1,000,000, $100; capital stock, $1,000,000 to $1,500,000, $150. Issuing certificate of incorporation, $3; filing amendments and various certificates , $5 ; claim to trade-mark, $5; passports, $5; record- ing miscellaneous papers, per folio, 20 cents; copies of records, per folio, 20 cents. The commissioner of insurance charges certain fees: For filing arti- cles of incorporation, $30; aimual statement, $20, and other papers, $5: for copies, per folio, 20 cents. (These fees are paid into the state treasury /^ From every life insurance agent, $1 per year. The clerk of the supreme court pays the fees collected by him into the state treasury — 80 per cent to the general fund and 20 per cent to the supreme court library fund. They are as follows: 664 WEALTH, DEBT, AND TAXATION. Filing transcript on appeal, $10; petition for rehearing, $2.50; motion to dismiss appeal, $2.50; petition for writs, $7.50; certificate of admission to bar, $10. The register of the state land office or the surveyor-general collects the following fees, which are paid into the general fund of the state treasury ; Certificate of purchase or patent, $3; certifying case to court, $3; copies of papers, per folio, 10 cents; each application for public lands must be accompanied by fee, $5. C. FINES AND PENALTIES. Fines for violation of a state law are paid over to the county treasurer, but forfeitures and fines col- lected for the violation of any city ordinance are paid to the city treasurer, except in cities of the lower grades. Fines for violation of the game laws are paid into the state treasury to the credit of the game preserva- tion fund. D. INCOME FROM PUBLIC PROPERTY. Lands granted to the state for school purposes (" school lands ") are sold at the rate of $1.25 per acre, 20 per cent payable down and the balance bearing interest at 7 per cent. Swamp, overflowed, salt marsh, and tide lands are sold at the rate of $1 per acre on the same terms as school lands. The county treasurer pays over to the state treas- urer all money that he receives from the sale of school lands, but retains all money that arises from the sale of swamp and overflowed lands, which he places to the credit of the "swamp land fund" of the county. An important item of income from public property is the collection by the state board of harbor commis- sioners of rent of wharves and 'fees for anchorage, etc. The funds so collected are paid into the state fund for the improvement of the harbor at San Francisco and all are expended for that purpose. County Revenues. A. T.VXES. I. Tlie general property tu.r. 1. Base — The property subject to taxation and the methods of assessment and of equalization are the same for county taxation as for state. 2. Bate— The board of supervisors of each county fixes annually the rate of county taxes, designating the number of cents on each .flOO of pr(jperty levied for each fund. There is a limit of .50 cents on each SlOO to pay bonded indebtedness. 3. f'ollection — The method of collection is the same as that for state taxes. II. Poll tax. The board of supervisors may levy annually, on each male person over 21 and under 55 years of age in each road district, a road poll tax not exceeding $3. It is collected by the county assessor in the same manner as the state poll tax. Thirty-five per cent may be apportioned to the general road fund of the county and the balance to the districts of the county from which collected, to be expended therein. On notice from the road overseer, employers are responsi- ble for road taxes assessed against employees. Ill and IV. Inheritance tax and corporation taxes. There are no inheritance and corporation taxes for the- county. V. Business taxes and licenses. Boards of supervisors of the counties of the state, in the exercise of their pohce powers, have power to license every kind of business not prohibited by law, and all exhibitions andgames carried on in the county. The supervisors fix the rates of license taxes for the county. It is the duty of the tax collector to make inquiry as to persons liable to pay any license in his county. He collects $1 fee for each hcense issued, which goes into the salary fund of the county. Licenses are classified generally with regard to amount of monthly sales or valuation of the business. The licenses are as follows: Auctioneers, $25 to $400 per quarter; brokers of notes or bonds, $3 to $100 per quarter; billiard tables and bowling alleys, $5 per quarter; theaters, $200 to ,$300 per quarter; pawnbrokers, $30 per quarter; merchants, S3 to $150 per quarter; foreign peddlers, $15 to $45 per quarter; animals for propagation, $10 to $75 per annum. ("These entitle the holder to go into any county of the state for purpose of prop- agation without further license or expense.'') Retail liquor licenses are from S5 to $40 per month for sales in quantities less than one quart. n. FEES. The coimty clerk collects the following fees : Commencing proceedings in superior court, $5; filing petition for letters of administration, $5; filing appearance of defendant, $2; copies of records, per folio, 10 cents; marriage licenses, $2. Other fees are collected by the sheriff and recorder. Salaried county officers are required to pay over to the treasurer all fees collected liy them for the performance of official acts. This law has been repealed as respects the percentage (15) which county assessors are authorized to retain from all amounts collected by them as poll taxes. Municipal Revenues. A. taxes. I. The general property tax. ]. Base — The property subject to taxation for municipal revenues is the same as that for state and county purposes. The assessment made by the county as- sessor and equalized as above described may be the TAXATION AND REVENUE SYSTEMS— CALIFORNIA. 665 basis of taxation. But certain cities may elect to have their own assessors and make a separate valuation. 2. Rate— The rate is fixed by the municipal authorities, sub- ject to a general limitation that it may not exceed |2 on each $100, but most city charters fix lower limits. 3. Collection — The collection may be as for state taxes or by local collectors, which is usually the case when a separate assessment is made. II, III, and IV. Poll tax, inheritance tax, and cor- poration taxes. There are no municipal poll, inheritance, or corpo- ration taxes. V. Business taxes and licenses. The legislative bodies of incorporated cities and towns have the same power to license all kinds of business and exhibitions as have the supervisors of counties. In addition to the county license, the city license must be procured as required by its ordinance under its charter. F. SPECIAL ASSESSMENTS. Whenever the owners of a major part of the property fronting on any street desire to improve such street by paving, constructing sewers, or otherwise, the mayor and council may make such improvement at the expense of all the owners of property on the street, the cost of which is assessed in proportion to the num- ber of feet owned by each. Town trustees may order such improvements in the face of unanimous objection by the abutting property owners. School Revenues. The superintendent of schools in each county appor- tions all state and county school moneys to the various districts. The state school fund ma}'' be used for no other purpose than for the payment of salaries of teachers of primary and grammar schools. The board of supervisors of every countj^ must levy annually a county school tax, the maximum rate of which must not exceed 50 cents on each $100 of taxable property in the county, nor the minimum rate be less than sufficient to raise the amount estimated as necessary by the county superintendent. The state board of equalization annually, at the time other state taxes are levied, levies a tax of as many cents on each $100 of value of taxable property in the state as will produce a net sum equal to the amount directed by the legislature to be raised by ad valorem tax for school purposes. This is col- lected as a part of the state tax described above. All state school moneys are apportioned by the superintendent of public instruction to the several counties in proportion to the number of children shown by the school census. Every city or incorporated town, unless subdivided by the legislative authority thereof, constitutes a separate school district. School trustees, three in number, are elected annually. In cities the}^ are called boards of education. The board of school trustees may in any year call an election and submit to the electors of the district the question of the raising of a tax to furnish additional school facilities, or to maintain or build schoolhouses. The board of supervisors then levies the tax upon the district at the time of levying the county taxes. The maximum rate of tax levied by a district in any one year for building purposes must not exceed 70 cents on each $100, and for other school purposes, 30 cents. As stated above, the proceeds of the poll tax are paid into the state school fund. Road Districts. Road districts may be established by the board of supervisors of a county, and on petition the board may call an election in regard to a special tax. The super- visors compute the levy and collect with the county taxes, the tax so voted. Reclamation Districts. The owners of any body of swamp, overflowed, salt marsh, or tide lands may, by petition to the board of supervisors, form a reclamation district, and those owning the greater part of the acreage may adopt l)y- laws to govern their affairs. A board of three trustees is elected which recommends plans. The board of supervisors appoints three commissioners to assess upon the land situated in the district a charge propor- tionate to the expense and benefits conferred. Irrigation districts may l)e formed and assessments may be made for the completion of irrigation works. The question as to the advisability of levy and the amount of such levy is submitted to a vote of the electors of the district. The assessor of the district prepares a list of all property within the district and this is equalized by the board of directors. The board of directors then levies the assessment. The tax becomes a lien, and property may be sold for delinquent taxes. 666 WEALTH, DEBT, AND TAXATION. COLORADO. Prefatoky note. — As a result of the legal entanglements in which the revenue laws of Colorado were involved during the collection of the revenues for the fiscal year ending ^vovember 30, 1902, to which the census returns appl^-, there is some doubt as to the provisions in force during that year. The following statement will show the grounds for this doubt: The general revenue laws of Colorado, dating from April 1.3, 1891, were extensively revised by an act passed April .5, 1901. One of the most important features of this act was the creation of a new board for the assessment of railroads and other public service corporations, and on account of this provision it was immediately taken into court. Much litigation followed. In the course of this litigation the law was twice declared unconstitutional, although not by any appellate court.^ A special session of the legislature was called by the governor in January, 1902, and in March of that year a new revenue law was passed, but the provisions of this law did not apply to the collections made in the census year. The assessment made in 1901, beginning in January and ending, save as to equalization, in May, and applying to property as it stood on April 1 , 1901 , was the basis upon which taxes payable in February and July, 1902, were collected. But on account of the legal entangle- ments that part of the assessment made under the law of 1901 which applied to the property of railway companies, sleeping, palace, or other car companies, and telegraph and telephone companies, was treated as null and void, and an assessment made on these properties by the state board of equalization revising that of the state board of assessors, under the provisions of the law of 1891 was legalized by the legislature in 1902 as the legal assessment for the year 1901. This assessment was further contested by the companies. The levy on other property assessed under the same law does not appear to have been affected by the litigation. Hence part of the taxes collected in 1902 were under the law of 1891 and part under that of 1901. In order to avoid the confusion tliat would arise from an attempt to show onlv the provisions in force at the time of the assessment in 1901, the law of 1902 has been followed throughout this analysis. The parts of that law which were new are indicated by the note "since 1902." Colorado depends mainly upon the general property tax administered for both state and local purposes by county officials, although certain large corporations are assessed by a state board. CONSTITUTIONAL PROVISIONS.' ARTICLE IX. Sec. 5. The public school fund of the state shall consist of the pro- ceeds of such lands as have heretofore been, or may hereafter be, granted to the state by the General Government for educational pur- poses; all estates that may escheat to the state; also all other grants, gifts, or devises that may be made to this state for educational purposes. ARTICLE x. Sec. 2. The general assembly shall provide by law for an annual tax, sufficient, with other resources, to defray the estimated expenses of the state government for each fiscal year. 'This compilation is derived mainly from the following sources: Mills, Annotated Statutes of Colorado, vols. 1 and 2, being the laws ijion, but left the assessment and apportionment to the assessor of that county where the majority of the tangible property wa;;. located, an unconsti- tutional proceeding, Bank deposits are assessed as credits, but are not to be assessed at the value on April 1, but at the average amount within and without the state during the year. (Enacted in 1901; reenacted in 1902.) Building and loan associations are assessed on surplus of property and credits over debts and shares. (All laws.) By a procedure inaugurated in 1899 and continued with modifications in the laws of 1901 and 1902 mines are divided into two classes, producing and nonproducing. In the law of 1902 a producing mine is defined as one yielding $5,000 or more gross per annum. Such mines when yielding gold, silver, lead, copper, or other precious metals are assessed at one-fourth the gross product unless that be less than the net product, in which case the latter niles; but surface improvements and machinery are assessed separately. Mines of iron, coal, and asphaltum, and quarries are assessed as other property. Nonproducing mines are not to be assessed at a higher rate per acre than the lowest producing mine in the same location. Shares of capital stock in banks (including national banks) are a.ssessed where the bank is located and the bank is made the agent of the stockholders for the payment of the tax, returns of assessments, etc. Migrating cattle may be assessed at anj' time of year. c. Equalization: — Under the old law the county board of equahzation received the roll from the assessor and settled complaints as to individual assessment. The state board of equalization adjusted inequalities between counties. The essential modifi- cation made by the laws of 1901 and 1902 was the establishment of an annual meeting of the assessors at the state capitol to compare and correct assess- ments. The duty of the state board is mainly the hearing of complaints, and the county board has been limited in its powers to abating excess valuations in "one or more instances in a given class." Elaborate procedure is established for the adjust- ment of grievances. If the assessed valuation ex- ceeds 17,500, an appeal may be carried up to the district court. 2. Hate— The rate for state purposes is determined by the state board of equalization; it is, however, fixed by statute at 4 mills on the dollar, when no lower rate is prescribed. The practice prevails of levying 668 WEALTH, DEBT, AND TAXATION. special rates for specific purposes, state institutions, and the like, within the 4-mill limit. 3. Collection — Taxes are paid to the county treasurers, who are the tax collectors. No demand is necessary. They are, by the law of 1902, payable as formerly in two installments: one-half on or before the last day of February, and the remainder on or before the last day of July in the jea.T following the assessment. The penalty for delinquency on the first installment is interest at 1 per cent per month up to August 1, when the penalty on all overdue taxes becomes interest at the rate of 15 per cent per annum. All taxes are a permanent lien on the property upon which they are assessed until paid, and may be col- lected by distraint and sale. Each county is held responsible for the full amount of taxes due the state. II. Poll tax. There is a state poll tax of $1 per annum on each male inhabitant over 21, except active members of the militia. If not paid prior to August 1, it becomes delinquent and bears interest at the rate of 15 per cent per annum up to December 30, when it may be collected by distraint. It is levied by the county commissioners at the time of making the general tax levy. III. Inheritance tax. (Introduced by the revenue law of 1902.) All property, real, personal, or mixed, belonging to a resident or within the state, which shall pass by will or by the intestate laws of the state to: (1) Father, mother, husband, wife, child, brother, sister, wife or widow of a son, husband of a daughter, or any child or adopted child, is taxed 2 per cent of each share,' provided, that .1510,000 of anjr such estate be exempt; (2) uncle, aunt, niece, nephew, or any lineal descendant, 3 per cent of the clear market value of each share; (3) others, all shares ' of less than $500 are exempt ; shares ' of 110,000 and less are taxed 3 per cent; of $10,000 to $25,000, 4 per cent; of $25,000 to $50,000, 5 per cent; of over $50,000, 6 per cent. Life estates are exempt. IV. Corporation taxes. There are no corporation taxes proper in Colorado. But insiirancB companies pay 12 per cent on gross premiums. The corporations are all taxed on their property under the general property tax. An annual license tax on corporations was estab- lished in 1902, but on account of the insignificant rates charged this has been classed under business licenses. ' The statute reads "estates," but has been interpreted by the courts to mean "shares." Burns v. Elder, 77, page 8.53. V. Business taxes and licenses. Every person, company, or corporation selling any malt, vinous, or spirituous liquors shall pay a license fee of $25 per annum in advance for each saloon, restaurant, hotel, club, drug store, liquor store, or other place where any such liquors shall be sold. This fee shall be paid to the state treasurer and enforced by all constables, sheriffs, and police officers. (Enacted in 1902.) Domestic corporations having capital stock valued at over $25,000 shall pay to the state auditor an annual license tax amounting to 2 cents on each $1,000 of capital stock (after January 1, 1905, to be paid to secretary of state). (Since 1902; in 1901, 5 cents.) Foreign corporations doing business in Colorado: 4 cents per $1,000 of capital stock, but if par value of each share is less than $1, 2 J cents per 1,000 shares; payable to state auditor until January 1, 1905, then to secretary of state. (Since 1902.) Insurance companies, not capitalized, pay a tax of $1 per $1,000 od gross, premiums collected in the state. (Since 1902.) B. FEES. For fiUng articles of incorporation, payable to secretary of state: Domestic corporations. — Capital stock not exceeding $50,000, $20, and 20 cents for each thousand in excess and for each thousand increase; filing amendments to charter, $5. Foreign corporations. — As above, but $30, and 30 cents in place of $20 and 20 cents. Foreign corporations not American. — Filing copy of foreign law, $5. For filing annual reports, $5; but ditch companies pay only $1; corporations not for profit, $1; corporations with capital stock less than" $10,000, $1. A fee of $5 is paid to the state board of pharmacy for becoming n. registered pharmacist ; renewal, $2. County Revenues. A. TAXES. I. Tlie general property tax. 1. Base — The property included and the methods of assess- ment and of equalization are the same for county taxation as for state. 2. Rate— The rate for the counties of each class is determined by the county conunissioners within the following limits : In class 1 the limit for general purposes is 3 mills; in class 2, 6 mills; in class 3, 7^ mills; in class 4, 8t mills; in class 5, lOJ mills; in class 6, 12 mills; in class 7, 15 mills; in class 8, 16 mills; in class 9, 20 mills; in class 10, 25 mills. But any county may levy such rate as it may sec fit for the erecting, maintaining, repairing, leasing, or renting of county buildings, for roads and bridges, for l^onds and interest thereon or judgment bonds and interest thereon, and for school purposes. County commissioners are to include in their annual tax levy a levy for schools within the county of at least 2 and not over 5 mills. 3. Collection — County taxes are collected, as are state taxes, by the county treasurers. II, III, and IV. Poll tax, inheritance tax, and corpora- tion taxes. Counties receive no revenue from poll taxes, inheri- tance taxes, or corporation taxes. TAXATION AND REVENUE SYSTEMS— CONNECTICUT. 669 V. Business tdxes and licenses. The county commissioners are permitted to issue certain licenses and establish an annual fee therefor for specified occupations and for fees within" prescribed limits, as follows : Auctioneers, peddlers, and storekeepers, $5 to $100; hotels, saloons, and grocers selling intoxicating liquors, $25 to $300. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the methods of assess- ment and of equalization are the same for municipal as for state taxation. 2. Rate— The rate is fixed by the city council or board of trustees in cities. In school districts it is certified by the school board of each district to the county com- missioners and levied by them as a special school dis- trict tax. The same applies to irrigation districts and road districts. In the latter the rate shall not exceed $1 on each $100. 3. Collection — Municipal taxes are collected in the same manner as state and county taxes. II. Poll tax. Every able-bodied male between the ages of 21 and 45 years shall pay to the road overseer of his district a road tax of $2 (annually), or, in lieu thereof, perform two daj's' work, of eight hours each, or eight hours work with team, on the public highways of his road district. The tax is collected by the road overseer, who receives 10 per cent commission. Ill and IV. Inheritance tax and corporation taxes. Municipalities receive no revenues from inheritance taxes or corporation taxes. V. Business taxes and licenses. City councils in cities of the first class have power to license, regulate, and tax any or all lawful occupations, business places, amusements, or places of amusement. Auctioneers, peddlers, bowling allej's, billiard tables, and stock and other brokers must obtain licenses. School Revenues. The school funds are administered through the superintendent of public instruction and the school districts. The state levies no annual tax for general school pur- poses, but the proceeds of the permanent school fund (inter^t on accumulations from the sale of lands) are apportioned among the counties. The counties, how- ever, levy a general tax for school purposes, and special or school district taxes in each district. A large num- ber of fines, penalties, and forfeitures for violation of different laws, including those concerning revenue, courts, penal laws, escheats, dairying, the "bounty act," game laws, those regulating insurance, and others are paid into the school fimd. CONNECTICUT. Connecticut makes an entire separation of state and local revenues. The general property and poll taxes are town taxes. The state and county, however, may have recourse to them for the sums which they may apportion to the towns on their lists. State revenues are in general derived from special taxes, or special applications of the general property tax, principallj" from railroads and various corporations. There are also heavy incorporation fees, direct and collateral inheritance taxes, poll or militar)" commutation taxes, fees, and licenses, and a special tax on investments. There is great complexity of local taxation caused by the intermingling of town and city areas, dual powers being exercised by towns, cities, and boroughs in- cluded therein. The assessment and collection of taxes throughout the state are matters concerning town governments; the appropriation of public moneys and the fixing of the tax rates, moreover, are concerns of the school districts and especially of the city gov- ernments. ' This compilation is derived mainly from the General Statutes of Con- necticut, revision of 1902, in force July 1, 1902, published by authority ■of the state: Case, Lockwbod & Brainard Company, Hartford, 1902. Districts with powers of taxation similar to school districts may be established by towns for fire protec- tion, street sprinkling, street lighting, tree planting, construction of sidewalks, and drains and sewers. CONSTITUTIONAL PROVISIONS. There are no constitutional limitations or provisions as to the power of taxation in Connecticut. OFFICERS. The officers most directly concerned with taxation (1) The town assessors, not less than two nor more than five, elected at the annual town meeting. Assessors in the towns of Hartford, East Hartford, and Waterbury hold office for three years; in other towns, for one year. Any town neglecting to elect its assessors or failing to make an assessment is to forfeit a sum equal to double its state tax last paid. (2) The collector of town taxes elected at the annual town meeting, usually for one year; in Middletown, for two years. (3) The town board of relief, consisting of not less than two nor more than five members, elected at the annual town meeting. (4) The state board of equalization, composed of the treasurer, comptroller, and tax commissioner. 670 WEALTH, DEBT, AND TAXATION. State Revenues. A. TAXES. I. TTi.e general 'property tax. The general property tax is primarily a town tax, but the state may have recourse thereto by vote of the general assembly. No property taxes for state pur- poses were so levied in the fiscal year 1902. 1. Base — (See II Poll taxes, and Municipal revenues, A I.) The property included and the assessment are the same for state taxation as for town. The general list of the state is made up of the assessment lists of the towns, as equalized by the state board of equalization, and upon this list state and county taxes may be imposed. The state levies a tax on shellfish grounds not in- cluded in the territory of any town. 2. Rate— The rate for state purposes is determined by appor- tionment upon the towns. It is the duty of the select- men to levy the amount of taxes due therefrom upon the town list. The rate on shellfish grounds is 1^ per cent. 3. Collection — Collection is made by the town collector as for the town taxes. If any town fails to pay its portion of the state tax by the 10th day of November, execution is to issue against the estate of its selectmen for the sum due, and, if returned unsatisfied, then against the inhabitants of the town, who are to be reimbursed by the town. The tax on shellfish grounds is collected by the shellfish grounds commissioner. II. Poll tax. a. General. — The state levies a poll tax of SI against the towns for every male person resident therein between the ages of 21 and 70 3'ears. Towns collect this either as a poll tax or in some other way. They must, however, raise and pay this amount. Students, firemen, militiamen, those who have served in the army or navy of the United States, and those who pay the military tax are exempt. h. Military. — An annual tax of .12 in commutation of military duty is .imposed on every male citizen between the ages of 18 and 45 years who is enrolled as fit for military duty. The town receipts from these taxes are never equal to the state levies. In practice the taxes accrue to the benefit of the town, and the levies of the state become general property taxes apportioned on the basis of the number of the two specified classes of polls. III. Inheritance, tax. The balance over 110,000 of the estate of every deceased ])ers(jn, when the property is within the jurisdiction of the state whether belonging to parties in the state or not, and passing by will or by the inheritance law thereof , is subject to the succession tax. All transfers and alienations to take effect upon the death of the grantor are testamentary gifts for purposes of this tax. Gifts of paintings, curios, and collections of articles of beauty or interest made to institutions in the state for free exhibition or for preservation for public benefit are exempt. On such estates passing to a parent, husband, wife, lineal descendant, or legally adopted child of the deceased, the tax is one-half of 1 per cent of its value for the use of the state; and on any such estate or interest therein passing to collateral kindred or strangers to the blood, the tax is 3 per cent. The tax is to be paid to the treasurer of the state by the executor or administrator within one year after his qualification. IV. Corporation taxes. Corporate property of domestic and foreign cor- porations, whose stock is not subject to taxation and which are not required to pay a direct tax to the state in lieu of other taxes, is listed for taxation in the towns, as is the property of individuals. Railroads. — Railroad companies are taxed for state purposes upon the value of their capital stock and funded and floating indebtedness, as determined by the state board of equalization, made on the basis of statement by the company. This valuation is taken as " the measure of value of sUfch railroad, its rights, franchises, and property," and is in lieu of all other taxes, except taxes on real estate not used for railroad purposes, which are deducted from the taxes calculated on the stock and debt valuation. In the assessment where part of the funded and floating debt was occasioned by, or stock was issued for, any part of the railroad in another state, or steamboat line in con- nection with the railroad, that amount is deducted from the valuation. When only part of the railroad lies in the state, the company pays on such proportion of the valuation as the length of its road lying in the state bears to the entire length of road. In fixing the valuation and length of line in the state, any branch in the state which is of less than one-fourth the average value per mile of the trunk line is not included but is estimated separately at its true and just value and taxed at the rate of 1 per cent thereon. The amount of any bonds or other obligations of the company held in trust as part of any sinking fund of the company is deducted from the valuation of the road. The statute prescribes the rate at 1 per cent upon the above valuation, to be paid by the 25th of November, under penalty of forfeiture of twice the amount required. Street railways of every description are subject to the same taxation as railroads. Express companies. — Express companies are required to pay a tax to the state upon the gross receipts within the state for the year preceding the 1st of July at the rate of 5 per cent of such receipts. This tax is in lieu of all other taxes upon the property of the company used exclusively in the express business. It is payable by the 20th of October. When any company fails to make the sworn statement of gross receipts required, the treasurer may accept $10,000 in lieu of the 5 per cent tax on receipts; otherwise, there is a forfeiture of $500 to the state, and for nonpayment u, forfeiture of double the amount of the tax. Telegraph and telephone companies. — Telegraph companies are re- quired to pay to the state a tax of 25 cents on each mile of wire oper- ated within the state on July 1. Telephone companies are required TAXATION AND REVENUE SYSTEMS— CONNECTICUT. 671 to pay to the state a tax of 70 cents on each telephone transmitter, and a further tax of 25 cents on each mile of wire operated within the state on July 1. These taxes are in lieu of all other taxes upon property used in the business, but any real estate is liable to taxation in the town in which it is situated. Savings banks. — Savings banks are required to pay to the state a franchise tax on the balance of their deposits, exclusive of surplus over $50,000, and over the amount invested in bonds of the state or any town or city thereof in aid of the construction of any railroad, which is exempt fi-om taxation, and also the amount invested in stocks of banks, national banks, and trust, insurance, investment, and bridge companies: the rate of semiannual tax equals one-eighth of 1 per cent of the amount of its deposits remaining, less the amount of local taxes on real estate in Connecticut. The tax is payable by the 20th of January and the 20th of July. This tax is in lieu of all other taxes upon savings banks, their deposits and surplus. Insurance companies: Domestic mutual fire insurance companies are required to pay to the state a franchise tax of three-fourths of 1 per cent upon the bal- ance of the total amount of assets over unpaid losses, real estate, and bonds of the state or any town or city thereof in aid of the construction of railroads which are exempt by law. Domestic mutual life insurance companies are required to pay a similar franchise tax of one-fourth of 1 per cent on the total amount of their premiums, notes, and on the market value of all their other assets, deducting, however, the same amounts as in the case of fire insurance companies above mentioned, and if in part a stock company taxable on the stock, the market value of the assets belonging to the stock department. Taxes are payable by fire insurance companies by the 30th of January and by life insurance companies by the 25th of February, and are in lieu of all other taxes upon assets, except taxes upon real estate or on taxable stock. There is a forfeit of $5,000 for failure to return a statement of assets and of double the ajnount of the tax for nonpayment within the time limited. Foreign insurance companies. — Insurance companies of other states doing business in Connecticut are required to pay retaliatory fees and taxes, or the same imposed by such other states on Connecticut companies. These are payable by January 30. Agents of insurance companies organized under the laws of foreign governments and licensed to transact business in the state are required to pay a tax of 2 per cent on the gross amount of premiums received from such business. This tax is payable hj January 30. Shares of capital stock of every bank, national bank, and trust, in- surance, investment, and bridge company are taxed 1 per cent on the market value of said shares to the owner on October 1 on the basis of statements by the corporation. The tax is payable before the last day of February by the corporation to the state treasurer. The amount of taxes paid by the corporation on its real estate in Connecticut is deducted. The corporation has a lien on the shares of the stockholders for the payment of these taxes. The state remits to the taxing districts in which the stockholders are resident, the tax on resident stock. Nonresident national bank stock taxes are remitted to the town in which the bank is located. Taxes on other nonresident stock are kept by the state. V. Business taxes and licenses. The following taxes are levied annuallj^ unless otherwise stated: Insurance brokers, $10; itinerant vendors, state fee, $100; barbers, certificate of registration, $2; insane asylums, $50 first year, $25 per year thereafter; oyster vessels, under 5 tons, $2; each ton over 5 tons, 50 cents; dental license, $25; osteopath, $25; medical registration, $2. VI. Investment tax {or the " J^-mill tax"). Choses in action, bonds, and notes may be exempted from further taxation by the payment to the state treasurer of a tax of 2 per cent on the face value thereof for five years, or for a greater or less period at the same rate (4 mills per annum), and a certificate is given exempt- ing such choses in action from all taxation in the state during that period. Corporations and brokeis engaged in negotiating choses in action secured by mortgages on real estate situated in other states uic required to pay a tax of 1 per cent on the aggregate amount of all sucli invest- ments made in the state during the preceding year to January 1, deducting the amount of bonds exempted by payment of the 4-milI tax. Corporations pay this lux January 20; brokers, February 20. This tax is regarded as in the nature of a penalty for nonpayment of the 4-mill tax. B. FEES. Charter fees from corporations, — Fifty cents on every thousand dollars of authorized capital stock up to $5,000,000 and 10 cents on eveiy thousand in excess of $5,000,000 for all corporations under general laws. Corporations organized under special laws pay .?100 for their charter and a tax of $1 on each thousand of capital slock, but in no case less than $50. For copies of private bills there is a, charge of $5 per legal page. The secretary of state collects : For filing copy of charter of foreign corporation, $10; for filing statement of foreign coiporation, $5; cer- tificate of organization of corporation without capital stock, $10; filing and recording documents, 2 pages, $1; each additional page, 50 cents- The insurance commissioner collects: Annual fees, $10; annual reports, $10: valuation of policies of domestic life companies, per thou- sand dollars, 1 cent; valuation of policies of foreign life companies, retaliatory rates; certificates of valuations to be filed in other states, $5: filing copy of charter, $10; certificate of authority, $5. C. FINES AND PENALTIES. All fines, forfeitures, and penalties belong to th& state, unless otherwise disposed of l)y law, except that fines imposed by a justice of the peace go to the town. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equalization are the same for county as for the town taxes, 2. Rate— The count}' tax is imposed upon the towns in pro- portion to their assessment lists by the representatives chosen to the general assembly from all the towns in the county, and the senators resident in the county, at a meeting to be called by the count)' commissioners. For repairs on a courthouse or jail, not to exceed $600, the county commissioners may apportion the amount among the towns. 3. Collection— Collection of the county tax, as of town taxes, is made by the town. If any town neglects to pay its county tax, the county treasurer may issue execution against the goods and estate of the inhabitants. II, III, and IV. Poll tax, inheritance tax, and cor- poration taxes. The county does not share in the poll, the inheri- tance, nor the corporation taxes. '672 WEALTH, DEBT, AND TAXATION. V. Business taxes and licenses. Five per cent of the moneys collected by the county commissioners on town liquor licenses is to be paid over to the county for county expenses. The remain- der is to be paid to the treasurers of the respective towns. Municipal Revenues. A. TAXES. I. TTie general froperty tax. The town is the unit of assessment and taxation, and property assessed for towns includes that of every village, borough, or city embraced within the town limits. 1. Base — a. The property included and exempt. — All property, both real and personal, not expressly exempt, is sub- ject to this tax. (1) "Real estate" includes all such property not exempted, as follows: Land and buildings, fisheries, quarries, mines, and ore beds. (2) "Personal property " includes all notes, bonds, and stocks not issued by the United States; moneys; credits; choses in action; ves- sels, except registered and enrolled sailing vessels; barges engaged in trade between this and other states, and registered vessels which are actually, engaged in foreign commerce; goods, chattels, and effects, or any interest therein belonging to any resident in this state. Mortgages on real estate in this state, where there is no agreement that the borrower shall pay the tax, are to be taxed only in the town in which the real estate is situated. Bonds secured by mortgage on real estate in another state are taxal)le. Property situated in another state and taxed there need not be listed for taxation in this state, but this provision does not apply to loans by residents to nonresidents, nor to foreign railroad bonds owned by residents. Stocks of foreign corporations are presumed to be taxed in the state in which such corporations are located. Money or property invested in merchandising or manufacturing outside the state need not be listed. The property of certain coi'porations which pay a direct tax to the state in lieu of other taxes is not subject to the general property tax, and the shares of stock in corporations which are taxed on the corpo- rate property are not taxed to the stockholders individually. The whole property of every corporation organized under the law of the state whose stock is not liable to taxation, and which is not required to pay a direct tax to the state in lieu of other taxes, and the whole prop- erty in the state of foreign corporations is liable to taxation the same as the property of individuals. So much of the deposits of any savings bank as are invested in the shares of capital stock of any bank, national bank trust, insurance, investment, and bridge company are not taxed. (3) Exemptions in addition to public propeity are: C^hurches; par- sonages to the value of $.5,000; college buildings; academies; public schoolhouses ; infirmaries; buildings of scientific, literaiy, benevolent, or ecclesiastical societies: cemeteries; property of pensioners, soldiers, sailors, and marines disabled in service to the value of $.3,000; of blind persons in like amount; property to the value of $1,000 of every resident who served in the army, navy, or marine service of the United States in time of war; widows and mothers of such persons deceased in like amount ; also of pensioned widows, fathers, and mothers ; cloth- ing and furniture of every person and family, not including jewelry, to the value of $,500; farm tools to the value of $200; produce held by the producer from the preceding season, colts, calves, ahd lambs, and fuel and provisions for the use of one family; swine to the value of $.50; poultry to the value of $2'); sheep to the value of $100; cash not exceeding $100; private libraries and books not exceeding $200 in value; musical instruments to the value of $25; all public, libraries; fire engines and fire houses; tools of a mechanic to the value of $200; fishing apparatus to the value of $200; stock and property of agricul- tural and ecclepiastical societies; hospitals supported by the state; property of Grand Army posts; state bonds and municipal bonds in aid of construction of certain railroads. Mortgages. — Money loaned on interest with an agreement that the mortgagor shall pay the taxes is, to an amount equal to the assessed value of the mortgaged land, exempt from taxation, but the excess of the loan over such valuation is to be taxed to the lender. Tree plantations, in land not exceeding .$25 per acre, not less than 1,200 trees to the acre, when the trees have grown to an average of 6 feet, are exempt for a period of twenty years. College property is exempt, but not real estate in this state affording an annual income of more than $6,000; also property of churches and ecclesiastical societies not exceeding $10,000 in value. Land for municipal water supply is exempt when the inhabitants of the town in which the land is situated have the same privileges as the municipality supplied. Bonds, notes, and other choses in act'on may be exempted from local taxation by payment of the 4-mill tax to the state treasurer. h. Assessment. — The town assessment serves for state and county taxes as well. While inhabitants of cities and boroughs are taxed for town purposes, they may also have, under their charters, an independent assessment and tax list for purely municipal purposes. In some cases this local list is made from the grand list of the town in which theborough or city is situated; in some the municipal assessors make new and dif- ferent lists; in others town and city are consolidated. But in all cases the town assessment, or what corre- sponds to that, is complete, and the town lists taken together make up the list for state purposes of all the property taxable therein. The town assess- ment is made by the town assessors with reference to October 1. Each resident of the town must furnish the assessor with a verified list of all his taxable property at its present, true, and actual valuation. If the taxpayer fails to make out his list, the assessors are to do it for him, adding 10 per cent as a penalty. Persons not returning lists are to be examined by the assessors, and for refusal to appear may be fined an amount not exceeding $1,000. Taxable property is to be assessed at its full and actual market value except certain vessels, which are assessed at a valuation equal to their net earnings for the year preceding, and lands and separate lots, which are to be set in the lists at their average present and actual valuation by the acre. Traders and manufacturers are assessed in the town in which their business is carried on upon the a\ crage amount of goods on hand during the 3rear. Merchants are assessed also on accounts receivable. Indebtedness of a resident of the state to another resident, not secured by mortgage on land in this state, may be deducted from the listed prop- erty of the debtor. This deduction must be made by the board of relief, and only in case the list was duly given in, and only to the extent of the assessed valuation of the property for which the indebtedness was contracted. Railroads, savings banks, telegraph and telephone companies, insur- ance companies, investment companies and brokers, and express com- panies are assessed by the state board of equalization for purposes of taxation on property used in the business, which is accordingly not assessed nor taxed locally. TAXATION AND REVENUE SYSTEMS— CONNECTICUT. 673 Corporations, domestic and foreign, which do not pay taxes to the state in ]ien of other taxation, are assessed on their property as are indi- viduals. Stoclcholders of a corporation, the whole property of which is assessed in its name, are not to be assessed on their shares. Waterpower is assessed as incidental to the machinery which is oper- ated by it. Mortgages, — Money loaned on interest, secured by a mortgage on real estate in the state, with an agreement that the borrower shall pay the taxes, is not taxed (on the credit) to the extent of the assessed value of the mortgaged land. But the excess of the loan is taxed where the lender resides; where there is no agreement for the borrower to pay the tax, the credit is assessed only where the real estate is situated. Mort- gages on real estate in other states are taxed as personal property to resident holders. Shellfish grounds under state jurisdiction and not under any town are assessed by the shellfish grounds commissioners and may be taxed by them IJ per cent of the valuation. c. Equalization. — The board of relief in each town hears appeals from the valuations of the assessors and equalizes and adjusts the valuations on the assessment list of the town; it may increase valuations and assess persons and property omitted by the assessors. It may also reduce the list and make certain deductions for indebtedness where lists have been duly given in. It may also abate the polls of indigent and infirm per- sons not exceeding one-tenth of the taxable polls. An appeal lies from the board of relief to the superior court of the county. The state board of equalization equalizes between the towns to make up the general list of the state. 2. Bate — The amount of taxes to be raised is determined in the annual town meeting, and the selectmen of the town make out rate bills with the proportion which each individual is to pay according to the assessment list. When any town neglects to vote the necessary taxes, its selectmen may make a rate bill for the same. 3. Collection — Town taxes are payable within one year after they are laid and are collected by the town collectors. Col- lectors may, if necessary, levy on chattels, realty, or attach the body of delinquents. The lien on real estate attaches from October 1 in the year previous to that in which the taxes become due. II. Poll tax. Every male person between the ages of 21 and 70 years, unless specially exempt, is liable to a poll tax. The state levies in each town an amount equal to SI per person subject to this tax. The town pays this to the state and recoups itself by collecting from indi- viduals so far as it cares to do so. Students in colleges and academies, active members in fire companies, members of the state militia still active, and those who have served fi^e years, persons who pay a mili- tarj" commutation tax, and those who have served in the army or navy of the United States are exempt. (The military commutation tax collected by the town is paid over to the state.) (Sec, also, page 670.) III. InJieritintce tax. The towns and cities do not share in the inheritance tax. IV. Corporation tax. The state remits taxes collected on shares of stock in banks, national banks, and trust, insurance, invest- ment, and lu'idge companies to those towns and to those cities which are consolidated with the town governments in which the owners reside. The state also remits taxes on nonresident stock of national banks to the town in which the bank is located. (See State revenues, a, IV, last paragraph, above.) V. Business taxes and licenses. The following are collected annually : Lodging houses, $10; auctioneers, discretionary with town; pawn- brokers, $10 to $.50; exhibitions, discretionary with town; junk shops, $2 to $10; itinerant vendors, local license, $25; maternity hospitals, rate to be determined b/town; bicycle side paths, 50 cents to $1; dogs — for each maleorspayed female, $1.15; for each unspayed female, $5.15; kennel license, $50; license to collect birds for sijientific purposes) $1; secondhand stores, $2 to $10; liquor licenses — sale of spirituous liquors, towns of over 3,000 inhabitants, $4.50; other towns, $250; ale, beer, and wine only, $200; reputable hotels and wholesale grocers, not less than $2.50; druggists — towns over 5,000, $12; towns less than 5,000, $10; distilled liquors and alcohol, $50. These taxes are paid to the county commissioners for licenses in towns and cities which vote in favor of such licenses. License fees are paid over to the town with a deduction of 5 per cent for county purposes. School Revenues. Towns maj^ form school districts which have power to levy taxes for various school purposes upon the property in the district. Polls are set in the list at $100 each. District taxes are laid on the assessment list of the town as corrected for the purpose hy the town assessors. There are no restrictions on the rate of school levy, except in towns including within their limits cities that provide for schools. The state comptroller distributes the income of the school fund to the town treasurers at the rate of $2.25 for each child between 4 and 16 years of age. The " town deposit fund " of money derived from the United States is deposited with the towns and the income applied to public schools. 932—07- -43 674 WEALTH, DEBT, AND TAXATION. DELAWARE. Although the revenue system of Delaware as out- lined in the more general laws is simple and logical, its operation is greatly modified by what would be regarded in other states as special legislation. The general assembly not only makes special provisions for different counties and cities by name, but imposes special taxes on railroad companies and banks by name. As these special provisions are so numerous as to defy classification or condensation, only the main features of the system can be given. The attempt has been made, however, to insert a few of the more striking instances of special legislation in order to show liow they modify the system. Although the constitution of Delaware, adopted in 1897, pro- vides that taxes shall be uniform, the general assembly continues to pass laws imposing special taxes on different railroads by name. The state derives its revenues from corporation taxes and from fees and licenses on various occupa- tions. There is no state levy on general property. The counties, cities, and hundreds depend upon the general property tax. The type of this tax is an old one, including, as it still does, a valuation of ground rentals and an assessment of certain classes of property at statutory values. Only recently has the poll tax been changed from one on polls at a fixed value, as if property, to one of uniform rate per poll. Delaware has practically complete separation of state and local taxation. CONSTITUTIONAL PROVISIONS. Prior to 1897 there were no provisions in the con- stitution of Delaware relating to taxation, but in the new constitution adopted in that year the follow- ing were introduced: .iRTICLE VIII. Sec. 1. All taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, and shall be levied and collected under general lavi^s, but the general assembly may by general laws exempt from taxation such propertv as in the opinion of the general assembly vnW best promote the public welfare. Sec. 5. The general assembly shall provide for levyingand collecting a capitation tax from every male citizen of the state of the age of 21 years or upward; but such tax to be collected in any county shall be uniform throughout that county, and such capitation tax shall be used exclusively in the county in which it is collected. Sec. 7. In all assessments of the value of real estate from taxation, the value of the land and the value of the buildings and improvements thereon shall be included. And in all assessments of the rental value of real estate for taxation, the rental value of the land and the rental value of the buildings and the improvements thereon shall be included. ' This compilation is derived mainly from the following sources: The Revised Statutes of the State of Delaware. Edition of 1893. Known as the Revised Code of 189.3: Wilmington, Del., 1893. The Constitution of Delaware, adopted in convention, June 4, 1897: Wilmington, Del., 1897. The Laws of Delaware, V'ols. XX, XXI, and XXII, being the session laws .since 1893. The foregoing provisions of this section shall apply to all assessments of the value of real estate or the rental value thereof for taxation for state, county, hundred, school, municipal, or other public purposes. ARTICLE X. Sec. 3. Provided, That * * * all real and personal property used for school purposes, where the tuition is free, shall be exempt from taxation and assessment for public purposes. OFFICERS. The officers most directly concerned with taxation are: (1) The state treasurer, elected for two years, who collects most of the specific taxes. (2) The clerks of the peace, elected in each county for a term of four years, who collect licenses for the state. (3) The levy court, composed of commissioners of a varying number in each county, elected usually by the hundreds for a term of four years, supervises the work of assessment. (4) The assessors, one elected in each hundred for a term of two years. Wilmington hundred has three assessors. (5) The collectors, one in each hundred, appointed annually by the levy court. State Revenues. A. TAXES. I. The general property tax. Although the state has apparently not surrendered formally its right to use this tax, it is not used at present. (See County revenues.) II. Poll tax. Not used for state purposes. (See County rev- enues.) III. Inheritance tax. This tax of 5 per cent is levied on all estates, real and personal, passing to strangers in blood, excepting estates of $500 or less, which are exempt, and is collected for the state by the register of wills on commission of one-half of 1 per cent. Legacies for religious, charitable, and educational purposes are exempt. IV. Corporation taxes. (1) Specific. — The Farmers' Bank, one-fourth of 1 per cent per annum on paid-up capital. The Bank of Delaware, one-fourth of 1 per cent per annum on paid-up capital, and on surplus over 25 per cent of paid-up capital. The Bank of Wilmington and Brandywine, one- fourth of 1 per cent per annum on paid-up capital. The Bank of Smyrna, one-fourth of 1 per cent per annum on paid-up capital. The Union Bank of Delaware, one-fourth of 1 per cent per annum on paid- up capital. The Delaware City Bank, one-fourth of 1 per cent per annum on paid-up capital. The Bank of Jlilford, one-fourth of 1 per cent per annum on paid-up capital. The Philadelphia, Wilmington, and Baltimore Railroad, one-fourth of 1 per cent per annum on paid- up capital. (2) Railroad and steamboat passenger tax. — Every person, corpora- lion, etc., engaged in carrying passengers by steampower on land or water is required to pay a state tax at the rate of 10 cents per passenger, soldiers and sailors not included. Companies are required TAXATION AND REVENUE SYSTEMS— DELAWARE. 675 to report the number of passengers earned. The Wilmington City Railway Company is exempt. All railroads other than the Philadel- phia, Wilmington, and Baltimore Railroad Company, which is allowed to commute this tax by an annual payment of $13,000, may hkewise commute the tax by an annual payment bearing the same ratio to their gross receipts from passenger traffic which $13,000 does to that of the Philadelphia, Wilmington, and Baltimore Railroad Company. (3) Net earnings tax. — All railroads and canal companies, domestic, doing business in Delaware, are required to pay 10 per cent on the net earnings in Delaware, this amount being that proportion of the total net earnings which the mileage in Delaware is of the total mileage. (4) Railroad companies taxed under (3) pay annually also for each locomotive, $100; passenger car, $25; freight car, $10. (5) Railroad and canal companies faxed under (3) pay also an annual tax of one-half of 1 per cent on the actual cash value of every share of capital stock. The Philadelphia, Wilmington, and Baltimore Railroad Company may commute the above taxes (3), (4), and (5) by paying $27,000 annually. The Delaware Railroad Company may commute the taxes under (2), (3), (4), and (5) for $1,500 annually. In 1901 it was enacted that this company might conamute all taxes for $10,000 annually. (6) Banks, state and national. — There is a tax of one-fourth of 1 per cent per annum on the cash value of all bank shares, paid by the bank, which has a lien on the dividends and shares to secure it. (7) Insurance companies. — All insurance companies, one-half of 1 per cent per annum on gross premiums. AH fire insurance companies, three-fourths of 1 per cent on gross premiums. All domestic insurance companies, $100 annually. Delaware State Grange Mutual Fire Insurance Company is exempt. Foreign guarantee and casualty companies, 1^ per cent per annum on premiums. All payable to insurance commissioner for use of state. (8) Telegraph companies. — Sixty cents per mile for the longest wire in the state, annually; 30 cents per mile for the next longest wire in the state, annually; 20 cents per mUe for each other wire in the state, annually. (N. B. — The compiler assumes that this tax was repealed by chapter 166 of Volume XXI, Part II, Session Laws of 1899, but there is no distinct statement to that effect.) (9) Express companies. — Five per cent of gross earnings in the state. (N. B. — Same statement as under (8).) (10) Other companies. — Every telegraph, telephone, cable, or electric light company; or company organized for the distribution of electricity, heat, or power; or organized for the purpose of producing or distributing steam, heat, or power; every express company not owned by a railroad company and not otherwise taxed; every company organized for the production, distribution, or sale of gas; every parlor, palace, or sleeping car company; every oil or pipe-line company; every life insurance com- pany; every fire, marine, live stock, casualty, or accident insurance company, except mutual fire insurance companies which do not issue policies on the stock plan, hereafter incorporated under the laws of this state shall pay an annual tax for the use of the state by way of a license for its corporate franchise. This tax is based on a report made to the secretar}- of state showing, among other things, the receipts within the state. The rate is 1 per cent of the gross receipts in the state for telephone, telegraph, cable, and express companies; two-fifths of 1 per cent of gross earnings for electric heat companies, etc., together with 4 per cent on all dividends in excess of 4 per cent; three-fifths of 1 per cent of gross earnings for pipe lines; three-fourths of 1 per cent of gross premiums for insurance companies other than life; three- fourths of 1 per cent on surplus of life insurance companies, together with a franchise tax of thirty-one one-hundredths of 1 per cent on gross premiums; IJ per cent on gross receipts of parlor car companies. All other corporations incorporated under the laws of this state pay annu- ally one-twentieth of 1 per cent on all amounts of capital stock issued and outstanding up to $3,000,000; $3,000,000 to $5,000,000, one-for- tieth of 1 per cent; and any further sum, $30 per million. These corporation taxes do not apply to railroad, canal, or banking corporations; purely charitable or educational associations; savings banks; cemetery or religious corporations; manufacturing or mining corporations. These taxes are collected by the state treasurer on the basis of a report filed with the secretary of state. There is also a gen- eral retaliatory tax against all foreign corporations. United States or other. V. Business taxes and licenses. (1) Auctioneers, $10 annually; stallions or jacks for use of mares, $10 annually; stallions or jacks, nonresident, $20 annually; eating houses, .$25 annually; photographer, $20 annually; broker, $100 an- nually; real estate agent, $50 annually; juggler, $25 annuall}'; circus, $100 annually; lawyer, $10 annually; physician, $10 annually; den- tist, $10 annually; conveyancer, $10 annually; private banker, $100 armually; merry-go-rounds, switch backs, etc., $25, $.50, or $75 annu- ally. Collected by clerk of the peace in any county. (2) Insurance agents of foreign life companies, $25 annually; in- surance agents of foreign fire companies, $25 annually; insurance agents of other foreign insurance companies, $25 annually. Agencies of the last-named companies may, however, be carried on without special license if other license be held. Collected by insurance com- missioner. (3) All manufacturers, $5 per annum; and $1 per annum on first $1,000 or less of cost of raw material, and 10 cents per $100 on all over $1,000. Millers are exempt on custom work. Collected by the clerk of the peace in each county for the benefit of the state. (4) Oyster catchers pay to the collector of oyster revenue $5 per annum. In certain places the license is $20. (5) Hotels and saloons selling intoxicating liquors by the drink, in towns and cities having a population over 10,000, annually $300; in other towns and cities, $200. Hotels and saloons selling intoxicating liquors in quantities less than one quart, to be drunk off the premises, in addition to the above, $25; wholesale liquor dealers, $100. Drug- gists selling intoxicating liquors for medicinal purposes, $20; for the manufacture of spirituous or alcoholic liquors for sale, annually $200. If such manufacturers desire to operate for only portions of the year, monthly licenses at the rate of $20 per month. B. PEES. Commissions by the governor. — Prothonotaries, $50; recorder of deeds, $50; register of wiUs, $50 ; clerk of peace, $50; clerk of orphans' courts, $25; sheriff, $50. Impressions of the great seal, $1. By sec- retary of state. — For commission to attorney-general, coroner, justice of peace, and register of chancerj', $10. For commission to notary public and commissioner of deeds, each, $10; constable, when appointed by the governor, $5. Insurance coimnissioner, fee for agent's license, 50 cents. Secretary of state. — Fees for incorporation (known as "private laws") when the capital stock does not exceed $50,000, $20: and for each addi- tional sum 20 cents per thousand dollars. Fees for certifying to di- vo "ce acts, $10, and all other private laws, $20. D. INCOME FROM PUBLIC PKOPERTY. Investments in certain bank shares. Interest on a loan of So.OOO to Suffolk county. County Revenues. .\. T.\XES. I. The general property tax. 1. Base — a. The property included and exempt. — All real and personal proi^erty not specially exempt is subject to taxation. Ground rents are included, and, until 1899, polls also. None of these terms, however, are defined for pur- poses of taxation. 676 WEALTH, DEBT, AND TAXATION. Exemptions, in addition to public property, are: The property of churches, rehgious societies, colleges, and charitable corporations; provisions necessary for the use and consumption of the owner and his family for a year (not including live stock) ; farming utensils ; the work- ing tools of mechanics or manufacturers; the implements of a person's trade or profession; stock on hand of a manufacturer or tradesman; household furniture other than plate; grain and the produce of land; wearing apparel; ready mono}'; goods, wares, and merchandise im- ported; and vessels trading from any part of the state. Railroad property within the right of way is technically exempt, as railroads are taxed in other ways for state purposes. h. Assessment. — The assessment is made by the lo- cal or "hundred" assessors on information, but they may require statements from the owners of propertj^. Fraudulent returns are subject to a penalty of |40; and refusal to make returns, a penalty of $10 and the doubling of the assessment. Evasion after assess- ment is punishable by a fine of $30 and the doubling of the assessment. The assessment, which is made every fourth year, must be completed by January 1. The last one was in 1901. Lands and buildings thereon are assessed by the assessors in each hundred at their true value in money once every four j'ears. Homes and lots in cities, etc., are assessed on the basis of annual rental at $100 for every $12 rental plus any excess of true value thereover. Sents are assessed by the assessor in each hundred at the rate of $100 for each $8 received, and are assessed to the persons receiving the same. Tenants may pay the taxes on rents and deduct the same from rents due. Personal property is assessed once every four years by the assessors of the hundreds, and the roll is corrected annually to include new ar- rivals, new acquisitions of property, and persons who have come of age, with corresponding deductions. Silver plate is valued at $1.10 per ounce. In practice but very little personal property is assessed for the general property tax. (See Municipal revenues.) Everv fi-eeman over 21 years of age was formerly rated on his poU at not less than $140 nor more than $2,700, as of personal property. In 1898 a regular per capita tax was established, and in 1899 the above tax on poUs was repealed. In 1898 assessors were instructed to assess investments in money at three-fourths their true value. The rate was to be 30 cents on each $100 and one-fourth of the proceeds was to be paid to the state and three-fourths to the county. (Declared unconstitutional in 1901.) The assessor is paid by fees allowed by the levy court. ' c. Equalization. — The levy court revises and cor- rects the assessment list and equalizes all assessments. 2. Rate— The levy court shall every year calculate and settle the amount of the road tax, the poor tax, and the county tax and apportion the same on the hundreds at a certain rate per $100 of assessments. 3. Collection — Taxes are collected by the collectors in each hun- dred, under warrant of the levy court. They are pay- able on demand after the second Tuesday in October, and if not paid within ten days after demand, maybe collected by distress and sale of personal property. If there be no personal property sufficient, they revert on real estate and tenements, and if that fail, the body may be imprisoned. On all taxes paid before the 1st day of October there is an abatement of 5 per cent; before December 1, 3 per cent; and on all taxes unpaid on the 1st day of January, 5 per cent penalty is added. The collector is paid by fees allowed by the levy court, not to exceed 8 per cent of collection. II. Poll tax. Polls were formerly assessed as if property (see above), and the payment was a prerequisite to the exercise of the electoral franchise. In 1898 a law was passed establishing a regular capitation tax, to be levied by the levy court at not to exceed $1.25 nor to be less than 25 cents, and to be uniform throughout the county in whi,ch it was levied. In 1899 the old tax on polls, at a valuation as if property, was repealed. III, IV, and V. Inheritance tax, corporation taxes, and business taxes and licenses. The inheritance and corporation taxes, as well as most of the busmess taxes and licenses, are reserved for the state. Municipal Revenues. The revenue system of the cities is in general simi- lar to that for the counties, and requires no special description. In many cities, however, horses and mules are subject to a per capita tax. Local laws and customs which authorize this and other special taxes contribute to make the general property tax almost wholly one of realty. School Revenues. The schools are supported by the state school fund, which is made up of money derived from the United States deposits of 1836 and an appropriation from the state treasury, as well as by a county levy and by special school district levies. DISTRICT OF COLUMBIA.' The District of Columbia is a municipal corporation, governed l)y a board of three commissioners appointed by the President of the United States. The District draws its revenues from the general property tax, from taxes upon the gross receipts of certain corporations, ' This compilation is derived mainlv from the following sources: Act ot tlongress of August 14," 1894, chapter 287, Fifty-third Congress, Rev. Stat., page 240, chapter 287. Act of February 14, 1902. Act of Congress ot July 1, 1902, to provide for expenses of the fiscal year ending June 30, 1903. Public Laws of the IJnited States, Fifty-first Congress, 1901-1902. and also fi'om an elaborate system of license taxes on various businesses. There are no poll or inheritance taxes. OFFICERS. The officers most directly concerned with taxation are: (1) Assessor of the District. (2) Board of assistant assessors, composed of five members, appointed as a permanent board by the commissioners of the District. (3) Excise board, composed ot three members of the permanent board TAXATION AND REVENUE SYSTEMS— DISTRICT OF COLUMBIA. 677 o£ assistant assessors, selected by the assessor of the District, for the assessment of real estate. (4) Board of personal tax appraisers, composed of the two assistant assessors not on the excise board, who assess personal property. (5) Board of equalization and review of real estate assessments and board of personal tax appeals, composed of the board of assistant asse.s.s- ors, with the assessor of the District as chairman. (6) Collector of taxes of the District of Columbia. District Revenues. A. TAXES. I. Tlie general property tax. 1. Base — a. The property included and exempt. — Property, real and personal, is subject to taxation except as specially exempted. There is no definition of real and personal property for purposes of taxation. Exemptions, in addition to public propertj', are: Churches, cemeteries, libraries, schools, benevolent and charitable institutions, personal prop- erty of scientific institutions, property used for educational purposes, private libraries, schoolbooks, wearing apparel, articles of personal adornment, family portraits, household effects to ,$1,000, the Corcoran Art Building, and the Soldiers' Plome and grounds. &. Assessment. — The assessment of real estate is made by three members of the board of assistant assessors. called the real estate and excise board. Real estate, including improvements, is to be as- sessed at not less than two-thirds of the true value. The assessment was to be made in 1896 and ever)' third year thereafter; the value of the improvements to be separately estimated. Annually, improvements of over $500 in value are to be added or damages to that extent to be deducted. Personal property is assessed annually hj "the board of personal tax appraisers." Every person or corporation is required to fill out, under oath, a sched- ule of personal property, the fair cash value of which is to be entered by the assessors. A penalty of 20 per cent is imposed for failure to make returns. Dealers in general merchandise are assessed on the average stock in trade during the year. c. Equalization. — The valuation of personal prop- erty is equalized by the board of personal tax appeals. Real estate values are equalized by the board of equalization and review in every third yea^" when the assessment is made. 2. Rate— Real estate and improvements thereon are to be taxed at li per cent upon the assessed valuation there- of, which is to be not less than two-thirds of the true value. Personal property is taxed at the same rate, but .upon the fair cash value. 3. Collection — Taxes are collected by the collector of the District. If taxes on personal property are not paid by June 1, they may be collected by distraint. If goods and chattels are lacking, the collector may levy on real property. The whole tax on real and personal prop- erty is payable in-May of each year, but one-half may be paid in Novembei-. The penalty for delinquency, which is 1 per cent a month, begins to accrue June 1. Advances, with interest at 2 per cent, are made to the District from the Treasury of the United States for the expenses of the District. II and III. Poll tax and, inheritance tax. There are no poll or inheritance taxes. IV. Corporation taxes. Corporations, other than those mentioned later as taxed on gross earnings, are taxed upon their capital stock, which is to be appraised in Imlk l)y the board of personal tax appraisers, at the rate of lA per cent of the assessed valuation. Since 1904 business corpora- tions having no special franchises are taxed as individ- uals. The value of the real estate of the corporations in the District is to be deducted. Newspapers, real estate, and mercantile companies are to be assessed and taxed as individuals. Building associations are required to pay 4 per cent per annum on their gross earnings. In 1904 this was made 2 per cent on entire gross earnings. Savings banks, without capital stock, pay 1^ per cent per annum upon surplus and undivided profits. In 1904 this was made 4 per cent, less amount paid as interest to depositors. As tiustees for their stockholders, all national banks, all other banks, and trust companies in the District, and all gas, electric lighting, and telephone companies are required to make report to the personal tax appraisers of gross earnings and pay taxes as follows : Banks and trust companies, 6 per cent per annum; gas companies, 5 per cent per annum; electric light and telephone companies, 4 per cent per annum; street railroad companies, 4 per cent per annum; insur- ance companies, 11 per cent per annum; fidelity companies, 1^ per cent per annum; since 1904 title companies, II per cent per annum. Real estate is also taxed as other real estate. V. Business taxes and licenses. Licenses are required for businesses, trades, and professions as follows: Apothecaries, $6 per annum; auctioneers, $100 per annum; com- mission merchants, $40 per annum; cattle dealers, $15 per annum; passenger vehicles for hire — one horse, $6 per annum; others, $9 per annum; driver's badge, 50 cents per annum; livery stables — 10 stalls, $25 per annum ($2 for each one additional) ; garage for autovehicles — ten vehicles, -$25 per annum ($2 for each one. additional); coach lines — vehicles with capacity of ten passengers, $6 per annum; over ten pas- sengers, $12 per annum; real estate brokers, $50 per annum; guarantee companies, $100 per annum; ticket brokers, $25 per annum; hotels, $1 per room (minimum), $30 per annum; restaurants, $18 per annum; theaters and halls, $100 per annum; exhibitions, $100 per annum, $10 per week first, $5 thereafter, $3 per day; conductors of concerts, $3 per day; circuses, $200 per da)'; athletic grounds (admission charged), $20 per week; picnic resorts (admission), per annum, $100; per week, $10, and $5 after the first week; skating rinks, etc., per day, $3; shoot- ing galleries, fencing schools, etc., $12 per annum; merr3'-go-rounds, $12 first week, $10 subsequent weeks, $3 per day; slot machines, $2 per annum; Turkish baths, $25 per annum; massage establisliments, •$25 per annum ; fortune tellers, .$25 per annum; hucksters and produce 1 dealers, per vehicle, $12 per annum; fuel hucksters, $5 per annum; 678 WEALTH, DEBT, AND TAXATION. peddlers, $25 per annum; private banks or bankers not incorporated, $250 per annum; general brokers, $250 per annum; Washington Stock Exchange (for all members), $500 per annum; members of other exchanges, $100 per annum; note brokers, $100 per annum; brewers and brewers' agents, $250 per annum; distillers or rectifiers of spirits, $250 per annum; wholesale Hcense, $300 per annum; barroom, $800 per annum; billposters, $20 per annum; inflammable oil tanks, $10 per annum; laundries, steam, $20 per annum; laundries, hand, $10 per annum; employment offices, $10 per annum; secondhand dealers, $40 per annum; pawnbrokers, $100 per annum; boarding houses (public), per room, $5 per annum; claim agents, $25 per annum; contractors, $25 per annum; cigar dealers, $12 per annum; confectionery estabhsh- ments, $12 per annum; dealers in the several markets, $5 per annum; florists, $15 per annum; land and improvement companies, $50 per annum; undertakers, $25 per annum. FLORIDA.! The revenues of Florida are about evenly divided between the general property tax and a long series of general and special license taxes. There are no cor- poration taxes of importance, and there is no inherit- ance tax. CONSTITUTIONAL PROVISIONS. ARTICLE III. Sec. 20. The legislature shall not pass special or local laws in any of the following enumerated cases: * * * for assessment and collection of taxes for state and county purposes. ARTICLE IX. Sec. 1. The legislature shall provide for a uniform and equal rate of taxation, and shall prescribe such regulations as shall secure a just valuation of all property, both real and personal, excepting such property as may be exempted by law for municipal, educational, literary, scientific, religious, or charitable purposes. Sec. 2. The legislature shall provide for raising revenue sufficient to defray the expenses of the state for each fiscal year, and also a sufficient sum to pay the principal and interest of the existing indebtedness of the state. Sec. 3. No tax shall be levied except in pursuance of law. Sec. 5. The legislature shall authorize the several counties and incorporated cities or towns in the state to assess and impose taxes for county and municipal purposes, and for no other purposes, and all property shall be taxed upon the principles established for state taxa- tion. But the cities and incorporated towns shall make their own assessments for municipal purposes upon the property within their limits. The legislature may also provide for levying a special capita- tion tax and a tax on licenses. But the capitation tax shall not exceed one dollar a year and shall be applied exclusively to common school purposes. (Article VI, section 8, permits the legislature to make pay- ment of this tax a prerequisite for exercise of the suffrage.) Sec. 8. No person or corporation shall be relieved by any court from the payment of any tax that may be illegal or illegally or irregularly assessed until he or it shall have paid such proportion of his or its taxes as may be legal, and legally and regularly assessed. Sec. 9. There shall be exempt from taxation property to the value of two hundred dollars to every widow that has a family dependent on her for support, and to every person that has lost a limb or been disabled in war or by misfortune. ARTICLE XII. Sec. 6. A special tax of one mill on the dollar of all taxable property in the state, in addition to the other means provided, shall be levied and apportioned annually for the support and maintenance of public free schools. iThe following compilation is derived mainly from the following sources: The Revised Statutes of Florida, 1892. The Session Laws since 1892. A compilation of the Laws for the Assessment and Collection of Rev- enue, etc., by A. C. Croom, comptroller. State Printer, Tallahassee, Fla., 1903. Sec. 8. Each county shall be required to assess and collect annually for the support of public free schools therein, a tax of not less than three mills nor more than five mills on the dollar of all taxable property in the same. Sec. 9. The county school fund shall consist, in addition to the tax provided for in section 8 of this article, of the proportion of the interest of the state school fund and of the one mill state tax apportioned to the county; the net proceeds of all fines collected under the penal laws of the state within the county; all capitation taxes collected within the county; and shall be disbursed by the county board of public instruc- tion solely for the maintenance and support of public free schools. Sec. 10. The legislature may provide for the division of any county or counties into convenient school districts; * * * and for the levying and collection of a district school tax, for the exclusive use of public free schools within the district, whenever a majority of the qualified electors thereof that pay a tax on real or personal property shall vote in favor of such levy: Provided, That any tax authorized by this section shall not exceed three mills on the dollar in any one year on the taxable property of the district. ARTICLE VIII. Sec. 7. (Provides for division of counties by county commissioners into taxation districts and the appointment of an assistant assessor of taxes.) OFFICERS. The officers most directly concerned with taxa- tion are : (1) The county assessor of taxes elected for a term of two years. (2) The county tax collector elected for a term of two years. (3) The board of county commissioners, of five members, elected for a term of two years, which reviews and equalizes the assessments. (4) The comptroller, elected for four years. State Revenues. A. TAXES. I. Tlie general property tax. 1. Base — a. The property included and exempt. — All property, real and personal, in the state, not expressly exempt, is subject to this tax. (1) " Real property " includes land and buildings, fixtures and im- provements. (2) "Personal property" includes goods and chattels; moneys and efl^ects> all boats and vessels; all debts due, or to become due from solvent debtors, whether on account, contract, note, or otherwise; and all public stocks or shares in all incorporated or unincorporated companies. (3) Exempt besides all public property are : The property of fire com- panies; the property of literary, educational, benevolent, charitable, and scientific institutions; all houses of public worship, the lots on which they stand, and the furnishings; parsonages burying grounds ; pubhc libraries; agricultural societies; and $200 to every widow dependent on TAXATION AND REVENUE SYSTEMS— FLORIDA. 679 her own exertions, and to every person who has lost a hrab or been disabled in war or by misfortune. By construction, nonbearing fruit trees are exempt. h. Assessment. — The assessment is made by the county assessors and their assistants. It refers to the first day of January and the roll is to be made up between that date and the first day of July. Property in general is assessed where located. The assessor makes up the list on the basis of returns by the owners and "shall require any person to make oath to the cor- rectness of the list." Any person refusing to take such an oath loses the right to a reduction of valuation. But the assessor alone determines the values. Assess- ment is required to be at "true value." Railroad companies, including street railroads, and also telegraph and telephone companies, are assessed on their property by the comp- troller, assisted and advised by the attorney-general and the treasurer of the state; the track and other real property used in the business is assessed where located; the rolling stock and the like is assessed as a whole and apportioned to each county and city on a mileage basis. In the case of telegraph companies the franchise is to be included. A peculiarity in the assessment of real estate is that the assessor must begin with the lowest numbered section in each township, or the lowest numbered block or lot in other surveys and proceed consecu- tively. Lands which have escaped taxation may be assessed for back taxes for three years. National bank shares are assessed at the place where the bank is located. The bank is made the agent of the stockholders for the pay- ment of the tax, which may be retained from dividends. Assessors are paid by commissions paid by the state and county: On the first $2,000, 10 per cent; on the next $2,000, 5 per cent; and on the balance, 2 per cent. c. Equalization. — The board of county commission- ers reviews and revises the assessments and equalizes the assessment of real estate by raising or lowering the value of any piece of real estate, but it may not raise or lower the assessment of the county as a whole. It appears to have no power to equalize the assessment of personal property. There is no equalization between counties. 2. Rate^ It is customary for the legislature to determine the rate and to make a direct levy for each year by statute, specifying the rate for each general purpose. The con- stitution requires a levy of 1 mill on the dollar of assessed valuation for school purposes. It is also cus- tomary to give the governor power to lower the rate if "he discovers from the aggregate assessment and from other sources of revenue' that a reduction is justified. The chief items recognized by special rates arc: For the general fund, usually, 3 mills; for the state school fund fixed by constitution, 1 mill; for the state board of health, i mill; for the state pension fund, 2 mills. 3 . Collection — State, county, and school district taxes, together with any special taxes authorized by the county com- missioners, are collected on one roll by the county tax collector. The extensions are made by the assessor. Taxes are a lien on any property of the taxpayer, and may be collected by distress. They are due on the first Monday in November and become delinquent on the first Monday in April. The delinquency pen- alties take the form of extra fees to the collector. On amounts less than $5 in taxes the fee is 50 cents; $5 to 110, 75 cents; over |10, fl. On executions the same fees are allowed as to the sheriff. On sales of land, 5 per cent. The tax collector is paid by commissions borne by the state and count}': On the first $2,000 collected, 10 per cent; on the second $2,000 collected, 5 per cent; on the balance., 2 per cent. II. Poll tax. The poll tax is a general tax, but is payable into the county school fund. (See County revenues, gen- eral poll tax.) III. Inheritance tax. There is no inheritance tax. IV. Corporation taxes. In general, in matters of taxation, corporations are not treated differently from individuals; they pay their general property taxes and licenses. Railroad, telegraph, and telephone companies are assessed on their propertj"- by a state board. There was a license tax on telegraph and telephone companies in 1891; this disappeared, however, in the revised statutes of 1892 and is presumably obsolete. The following are the only cases analogous to cor- poration taxes: Insurance companies, except life, on gross premiums, 1 per cent per annum; insurance companies, life, fidelity, and accident, on gross pre- miums, 2 per cent per annum; sleeping car companies are taxed upon their gross receipts in the state at the rate of $1.50 on each $100. The Southern Express Company pays a special tax of $2,500 per annum. V. Business taxes and licenses. Keepers of hotels or boarding houses — 200 or more lodgers, annually, $150; 100 to 200 lodgers, annually, $100; 75 to 100 lodgers, annually, $50; 50 to 75 lodgers, annually, S25; 25 to .50 lodgers, annually, $15; 10 to 25 lodgers, annually, $10. Restaurants seating over 20 persons, annually, $15; restaurants seating less than 20 persons, annually, $5; billiard tables, etc., annually, $25; bowling alleys, skating rinks, and shooting galleries, annuallj', $15; billiard table not connected with saloon, annually, $10; dealers in spirituous, vinous, or malt liquors, in each county, no fraction of a 3'ear being recognized, annually, $500 (drummers are dealers) ; distill- ers and brewers, each county, annually, $100; merchants, storekeepers, and druggists with a capital stock less than $1 ,000, in each county, annu- ally, $3; up to $10,000, for each $1,000, annually, $3;, over $10,000, for each $1,000, annual!}', .$1 ; dealers in cigars, cigarettes, and tobacco, annu- ally, $5; manufacturers of cigars, for each workman employed, annually, 25 cents; sewing machine and lightning rod agents, for each county, annually, $10; insurance companies of all kinds except plate glass, annu- ally, $200; insurance companies for plate glass, annually, $50; insurance agents paid by companies, for each company, annually, $5; insur- ance agents, traveling, paid by companies, for each company, annually, $25; agents for building and loan associations, annually, $10; land agents, annually, $10; auctioneers selling land in towns of 1,500 inhabi- tants or over, annually, $10, and on gross sales J per cent; auctioneers of horses and mules, annually, $60; auction sales of personal property, gross, 5 per cent ; livery stables, less than 4 mules or horses, annuall}', $5 ; 680 WEALTH, DEBT, AND TAXATION. 4 to 8 mules or horses, annually, $10; 8 to 12 mules or horses, annually, $15; 12 to 20' mules or horses, annually, $25; 20 to 40 mules or horses, annually, $35; 40 to 75 mules or horses, annually, $50; keeper of stallion or jack, annually, $5; circuses, annually, $200; theatrical shows, etc., traveling, in each county, per day, $5; in fitted theaters, in cities of 20,000 inhabitants or more, annually, $2.50; in cities of 15,000 to 20,000, annually, $200; in cities of 10,000 to 15,000, annually, $150; in cities, under 10,000, annually, $100; in cities under 5,000, annually, $25; variety shows in which females are employed as waitresses, for each performance, $50; hobby horses, etc., each county, $10; hawkers or street vendors of medicines, each city or town, for each day, $100; pawnbrokers, annually, $100; itinerant vendors, drugs and medicines, annually, $500; boats for peddling, under 20 tons, annually, $10; boats for peddling, over 20 tons, annually, $30; book and picture agents, annually, $10; hawkers and peddlers, general, annually, $300; itinerant vendors, general, in each county, annuallj', $50 (cripples as peddlers and newsboys are exempt); banks and bankers, brokers, also water com- panies, gas, electricity, or telephone companies, incorporated, when capital stock is $100,000 or over, annually, $100; when $50,000 to $100,000, annually, $.50; when $25,000 to $.50,000, annually, $30; when less than $25,000, annually , $20 ; when less than $10,000, annually, $10; but banks paying tax on capital stock are exempt. Express companies in cities of 15,000 inhabitants or over, annually, $200; in cities of 10,000 to 15,000 inhabitants, annually, $100; in cities of 5,000 to 10,000 inhabi- tants, annually, $75; in cities of 3,000 to 5,000 inhabitants, annually, $50; in cities of 1,000 to 3,000 inhabitants, annually, $25; in villages under 1,000 inhabitants, annually, $10. In 1899 express companies were allowed to commute these taxes for an annual payment to the state of $2,500, which in 1900 was raised to $3,750. This applies to the Southern Express Company. Steamboats, $1 per registered ton, not to exceed annually $100, no license to be less than $10, and steam- ers assessed as property and so taxed are to be exempt. Dealers in firearms, bowie knives, etc., annually, $10; dentists, lawyers, pension agents, etc., annually, $10. (N. B. — According to the law of June 1, 1895; these were revised in 1903.) All license taxes are collected by the county tax collector; blanks are issued through and under seal of the county judge, who practically audits the collec- tions. The tax collector is paid by fees (see State revenues, collection, above). B. FEES. Collected by secretary of state. — :Charters of corporations, $2 per $1,000 of capital, minimum $5, maximum $2.50; certificate, under seal, $1. Special fee for corporations, $1. Collected by state treasurer. — For examination of statements re(|uired to be returned by life insurance companies, and the issuance of cer- tificate relating thereto, $5. A so-called commission tax is collected by the state treasurer from all officials who bj' law are required to give bond. This tax must be paid before any such official can enter upon the duties of his office. The commission tax is collected from officers as follows: Chief justice, $75; associate justice, .$70; circuit judge, $60; cabinet officer, $.50; state attorney, $30; clerk of circuit court, $10; sheriff, $10; assessor of taxes, $5; collector of revenue, $.3; all other officers, $1. All persons or corporations engaged in the manufacture or sale of fertilizer or commen-ial manure arc to pay the state treasurer, through the inspector of fertilizers, an inspection tax or fee of 25 cents per ton. O. INCOME FROM STATE Pl^OPERTY AND SIMILAR ITEMS. Convicts are let out to labor under contract by the commissioner of agriculture. County Revenues. A. TAXES. I. TTie general property tax. 1. Base — The property included and the method of assessment and of equalization are the same for county as for state purposes. 2. Rate— The rate is determined by the county commission- ers, who are usually authorized to do so by the regular tax levy law passed at each session. The usual limit is 5 mills on the dollar for county purposes, but S mills in addition may be levied for road purposes. 3. Collection — By the County tax collector in essentially the same manner as of state taxes. The collector is allowed the same commissions as on state taxes. II. Poll tax. a. General. — Every male over 21 and under 55 years of age, except persons who have lost a limb in battle, is liable to a poll tax of $1. It is collected by the tax collector for school purposes. h. Road. — There is a road poll tax in each county on all able-bodied persons over 21 and under 45 years of age, resident in the county over thirty days, except ministers of the gospel in charge of congregations. This tax is payable in labor, the rate being not over three days of eight hours each, but may be commuted at the rate of $1 per day. It is collected by the con- tractor of the road district. Ill and IV. Inheritance tax and corporation taxes. There are no inheritance or special corporation taxes used by the counties. V. Business taxes and licenses. Counties may impose license taxes on the same sub- jects as are so taxed by the state, but such license taxes may not exceed 50 per cent of the amount levied by the state. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included is the same as for state taxes. Cities may, however, make their own assessment of property for taxation, but the valuation must not ex- ceed the last valuation thereof for state taxation. 2. Rate— The rate is fixed by the municipal authorities, but may not exceed 1 per cent on the state valuation ex- cept for debt charges. 3. Collection — Essentially the same as for state taxes. TAXATION AND REVENUE SYSTEMS— GEOROIA. 681 II, III, and IV Poll tax, inheritance tax, and corpora- tion taxes. There are no inheritance or special corporation taxes used by the municipalities. V. Business taxes and licenses. Municipalities may levy license taxes on the same class of subjects as are taxed in this way by the state, but the rate shall not exceed 50 per cent of the state rates. School Revenves. Each county levies for its school fund not less than 3 nor more than 5 mills on the dollar, and, by vote of the people, a special school tax may be levied in subdistricts. The state school fund consists of the principal de- rived from the sale of lands, tlic interest on which is paid to the support of schools. Hunting licenses, of $25 each, are paid into the state school fund. All fines and forfeitures and all poll taxes are paid into the county school fund. There is besides a spe- cial constitutional tax of 1 mill levied for the support of schools. GEORGIA. The revenue system of Georgia is, like the revenue systems of other Southern states, one which combines a general property tax with a series of license taxes, but, unlike some of the other Southern states, the sj's- tem of license taxes is not very extensive. The licenses yielded in 1902 less than a quarter of a million dollars in a total of over three and three-quarter millions, or one-fifteenth. Onty the machinery for the levy and collection of taxes is permanent. At each session of the general assembly it is customary to pass a "general tax act," which indicates the subjects of taxation and the rates levied upon each. Of these the code compiler said in 1901: "I have not attempted to set out the general tax acts, * * * fQp^ while these laws are of a pub- lic and general nature, they are not of a permanent character, but their provisions are ever varying with each recurring legislature." There are certain peculiarities in the use of terms in Georgia, which may cause confusion if not noted. The term "assessment" implies what is elsewhere known as the lev}- and the fixing of the rate; the valua- tion of property is not spoken of as the assessment. The officer who corresponds to the assessor in other states is usually called the tax receiver or receiver of tax returns; only in cities is he called assessor. He makes up a "digest" of the lists returned l)y the tax- payers, which is made up in triplicate and is not known either as the "grand list" or the "duplicate," as in other states. The teim "assessor" is applied to a member of a special board called to appraise the prop- erty when there is a dispute between the taxpayer and receiver. A person who fails to make return or list his propertj" is a "defaulter," and he who fails to pay his tax is an "insolvent," not a "delinquent." Georgia regularly passes man}^ special and local acts relating to the municipalities, etc., and the provisions ' This compilation is derived primarily from the following sources: The Code of the State of Georgia, adopted December 1.5, 1S9.5, in three volumes. The S-ssion Laws of 1900. Van Epps's Supplement to the Code of the State of Georgia, 1901. ol these laws often modify materially the operation of the general laws, so far as the localities affected are concerned. The provisions of these laws are so hetero- geneous that they could not be compiled within a rea- sonable space. COXSTITUTIOXAL PROVISIONS. ARTICLE IV. Sec. 1. Par. 1. The right of taxation is a sovereign right, inalienable,, indestructible, is the life of the state, and rightfully belongs to the peo- ple in all republican governments, and neither the general assembly nor any nor all other departments of the government established by this constitution shall ever have the authority to irrevocably give,- grant, limit, or restrain this right; and all laws, grants, contracts, and all other acts whatsoever by said government or any department thereof to effect any of these purposes shall be, and are hereby, declared to be null and void for every purpose whatsoever, and said right of taxation shall always be under the complete control of, and revocable by, the state, notwithstanding any gift, grant, or contract whatsoever by the g.neral assembly. ARTICLE VII. , Sec. 1. Par. 1. (Enumerates the purposes for which alone the gen- eral assembly may exercise the powers of taxation.) Sec. 2. Par. 1. All taxation shall be uniform upon the same class of subjects, and ad valorem on all property subject to be taxed within the territorial limits of the authorit}' levying the tax, and shall be levied and collected under general laws. The general assembly may, however, iinpos? a tax upon such domestic animals as, from their nature and hab- its, are destructive of propertj'. Par. 2. The general assembly may by law exempt from taxation all public property : all places of religious worship or burial; all institutions of purelj' public charity; all buildings erected for and used as a college, incorporated academy, or other seminary of learning; the real and per- sonal estate of any public library, and that of any other literaiy asso- ciation used by or connected with such library; all books and philosoph- ical apparatus; and all paintings and statuary of any company or asso- ciation kept in a public hall and not held as merchandis.- or tor purposes of sale or gain: Provided, That the property so exempted be not used for purposes of private or corporate profit or income. Par. 3. No poll tax shall be li'vied except for educational purposes, and such tax shall not exceed one dollar annually upon each poll. Par. 4. All laws exempting propertj' from taxation, other than the property herein enumerated, shall be void. Par. .5. The power to tax corporations and corpoj-ate property shall not b;' surrendered or suspended bj' &ny contract or grant to which the state shall be a party. '682 WEALTH, DEBT, AND TAXATION. Sec. 7. The general assembl_y shall not have power to delegate to any county the right to levy a tax for any purpose, except for educational purposes in instructing children in the elementary branches of an English education only; to build and repair the public buildings and bridges; to maintain and support prisoners; to pay juries arid coro- ners, and for litigation, quarantine, roads, and expenses of courts; to support paupers, and pay debts heretofore existing. ARTICLE VIII. Sec. 4. Par. 1. (The general assembly may authorize county school tax.) OFFICERS. The officers most directly concerned with taxation are: (1) The "tax receivers" or " receivers of returns of taxable property, " elected biennially, one in each county. (This officer corresponds to the assessor of other states.) (2) The tax assessors in cities, three in number. (3) The tax collectors, elected biennially, one in each county. (4) The ordinary of each county, who acts as auditor. v(5) The comptroller-general, elected for two years. State Revenues. A. TAXES. I. TTie general property tax. 1. Base — a. The property included and exempt. — All real and personal property, whether owned by individuals or corporations, resident or nonresident, is liable to taxation. Real property and personal property are not spe- cially defined for purposes of taxation, and the general definitions prevail. Interest in land less than fee is regarded as real estate. There are no special provisions defining the classes of property subject to taxation. Mortgages are taxed as personal property without special provision. For exemption, see Constitution, Article VII, section 1, paragraph 2, quoted above. h. Assessment. — The code of Georgia uses the term "assessment" to signify the determination by the governor, to whom this power is expressly delegated, of the tax rate and the levy of such rate upon the valuation as previously determined. In this usage, "assessment" is very nearly identical with "levy." This subdivision, however, deals with valuation, and the levy or assessment in the sense in which that term is used in Georgia is to be found below, under State revenues. A, I, 2. In general, the taxpayer is required to furnish a sworn statement of his property and its valuation to the tax receiver. The tax receiver, however, may fix a different valuation, which must be at " the fair mar- ket value." The assessment refers to the first day of April, and the lists must be returned by the first day of July. Persons who fail to return lists are called de- faulters and are penaHzed by double taxation, while defaulting corporations are subject to heavy fines. The tax receiver makes up from the lists furnished by the taxpayers a digest made in triplicate, one copy going to the comptroller-general, one to the ordinary of the county, and one to the tax collector. Back taxes not assessed nor collected in previous years may be assessed and collected in any year. Tax receivers are compensated by fees at the rate of one-half those paid to the tax collector. Railroad property, including that of street railroads, dummy and electric roads, is assessed by the comptroller-general. Railroads operating in more than one state are assessed on that proportion of their rolling stock which the mileage in Georgia bears to the total mileage. That is, the unit rule is applied to rolling stock only. The fixed property in each county is assessed where located, and the rolling stock is assessed as a whole and apportioned among the counties in proportion to the value of the fixed property in each. Until 1902 no special consideration was given to the franchise, but in that year, to take effect in 1903, a law was passed similar in character to the New York special franchise tax law. Express, telephone, and telegraph companies are also assessed upon their property, including the franchise, by the comptroller-general; but if the taxes assessed in this manner do not amount to 2\ per cent of the gross earnings in Georgia, their gross earnings are assessed. Sleeping car companies, etc., are assessed upon their cars, the num- ber assessable in Georgia being determined by the unit rule on basis of mileage. Other railroad equipment companies are taxed as are sleeping-car companies. Banks are not assessed upon their capital, but the shares of stock are assessed to the owners in the county' where the bank is located. The bank returns the shares and pays the taxes. c. Equalization. — There is no equalization properly so called. d. Arbitration. — Whenever there is a disagreement between the tax receiver and the taxpayer as to the valuation of property, each appoints an arbitrator; these choose a third to act as umpire; and the three determine the value of the property-. The grand jury in each county inspects and corrects the returns. The same procedure applies in the case of corpora- tions making returns to the comptroller-general. 2. Rate— It is the general custom for the legislature at each regular session to pass a general tax act for the two succeeding years, authorizing the governor, with the assistance of the comptroller-general, to assess and levy a tax on the taxable property at rates specified in the act. The levy is completed when the comp- troller-general sends notices td the tax collectors. The constitution specifies the purposes for which alone taxes may be levied, but it is not uncommon for the statutes to exceed these purposes and levy for others. The rates fixed in 1901-1902 were: General tax, Sj-V mills; school tax, 2x\; mills; and a rate sufficient to raise $100,000 each year for debt charges. 3. Collection — Taxes in general are collected by the county tax collectors, those on certain corporations only being TAXATION AND REVENUE SYSTEMS— GEORGIA. 683 collected by the comptroller-general. The}- must be paid between the 1st day of October and the 20th day of December in each year. Delinquent taxpayers are called insolvents, and the taxes of such persons majr be collected by execution. In certain cases the tax collector is made ex officio sheriff for the purpose of enforcing collection. Insolvent taxes bear interest at 7 per cent. Collectors are paid by fees, as follows: On the first $1,000, 6 per cent; on the second .$1,000, 4 per cent; on the thu-d $1,000, 3 per cent; on the fourth $1,000, 2| per cent; on the fifth and sixth $1,000, 2 J per cent; on the seventh and eighth $1,000, 2| per cent; on the ninth to twelfth $1,000, 2 per cent; on the thirteenth to eighteenth $1,000, If per cent; on the nineteenth to thirty-sixth $1,000, 1^ per cent; on all over $36,000, 1| per cent. II. Poll tax. Every male person between the ages of 21 and 60 years" shall pay an annual poll tax of SI, collected as other taxes by the tax collector. Exempt are all per- sons who have lost a limb or limbs, or the use of the same, while actually engaged in military service of the Confederacy. III. Inheritance tax. There is no inheritance tax. IV. Corporation taxes. Corporations are generally taxed in the same manner as individuals on the general property. (See under General property tax, above.) Insurance companies of every sort, except life and assessment com- panies, pay 1 per cent annually on the net premiums. Express, telephone, and telegraph companies are assessed upon their property, but if the taxes so assessed do not amount to 2J per cent of the gross earnings they are to pay that amount on gross earnings. V. Business taxes and licenses. Special tax for liquor dealers, including dispensaries operated by county or municipal authorities, steamboats, dining cars, etc., $200 tor each place of business in each count}', which tax is collected by the county tax collector and sent to the comptroller-general. Steamboats and dining cars, however, paj' but one license tax. Practitioners of law, medicine, and dentistry, architects, presidents of express, telegraph, railroad, street railroad, steamboat, telephone, electric light, sleeping and parlor car companies, banks, building and loan associations, and gas companies, or superintendents or agents of such companies, per annum, $10. Artists, photographic, etc., state, per annum, $10; loan agents in each county, per annum, $10; auctioneers, in each county, per annum, $25; billiard tables, etc., per annum, $25; game tables, flj'ing horses, etc., per annum, $25; bowling alleys, shooting galleries, etc., per annum, $25; peddlers of nostrums, jewelry, soap, etc., in each county, per annum, $50; insurance agents and brokers, in each county, per annum, $10; matrimonial agents, in each county, per annum, $100; traveling insur- ance agents, state, per annum, $.50; emigrant agent, in each county, per aimum, $.500; peddlers in boats, in each county, per annum, $50; light- ning rod agents, in each county, per annum, $.50. All shows and exhibitions — in cities or towns of 5,000 inhabitants, per exhibition, $50; in cities or towns of 4,000 to 5,000, per exhibition, $40; in cities or towns of less than 4,000, per exhibition, $30. Cir- cuses — cities of 20,000 or more, each day, $500; in cities of 5,000 to 20,000, each day, $200; in cities of 4,000 to 5,000, each day, $150; in cities of less than 4,000, each day, $100. Dog or horse shows, when admission fee is 25 cents, per day, $30; when admission fee is less than 25 cents, per day, $10. Liquor licenses (.sec first ilciii of this list); dealers in pistols and arms, per annum, $25; dealers in futures, for each place of business, per annum, $1,000; peddlers of stoves, in each county, jjcr annum, $200; peddlers of patent churns and patent fences, in each county, per annum, $25; agents of packing houses, in each county, per annum, $200; dealers in billiard tables, in each county, per annum, $100; peddlers of clocks and smoothing irons, in each county, per annum, $100; itinerant special- ists, in each county, per annum, $10; brewing companies, per annum, $.300; sellers of beer not holding liquor license, in each county, per annum, $200; pawnbrokers, each place of business, per annum, $.50; mercantile, collecting, and commercial agencies, in each county, per annum, $.50; dealers and peddlers in agricultural implements or pat- ented articles, not having a fixed place of business, in each count}', per annum, $25; detective agencies, eacli, per annum, $.50; cigarette dealers, per annum, $10. Playgrounds, ball parks, etc. — in cities of over 10,000, per annum, $.50; in places of less than 10,000, per annum, $25; railroad ticket brokers, scalpers, per annum, $50. Abstract companies — in towns of 20,000, per annum, $2.5.; in towns of 10,000 to 20,000, per annum, $10; in towns of less than 10,000, pei' annum, $5. Gypsies, each company, in each county, per annum, $25; bicycle dealers, each place of business, per annum, $10. B. FEES. By secretaries to the governor, for land grants, according to area, $1 to $4. By the secretary of the state: For ordinary papers and seal, $1 to $2; for charter to railroad company, $100 ; for charter to insurance company, $100; for charter to banking company, $.50; for charter to express com- pany, $100; for charter to canal company, $100; for charter to telegraph company, $100; for charter to navigation company, $100; tor renewals, the same rates; tor amending charters, $25; for street railroad charters, $.50; for renewal, $25. By the treasurer for documents, small fees. By the surveyor-general, 50 cents to $10. By the inspector of fertilizere, 10 cents per ton. By the inspector of oils: Lots of 400 gallons and upward, \ cent per gallon ; lots of 200 to 400 gallons, 1 cent per gallon ; lots of less than 200 gallons, l\ cents per gallon. D. INCO.ME FROM PUBLIC PROPERTY. Georgia owns the \Vestcrn and Atlantic Railroad, which was rented in 1902 for $420,012. It owns bank stock and stock of the Main Trunk Railroad, paying dividends in 1902 of $2,596 and $3,745. Convicts are let out for hire ; proceeds, in 1902, $202,329.25. State funds are depos- ited in banks at interest, $15,769.91. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the method of assess- ment and of equalization are the same for county as for state taxation. 2. Rate- Tine rate for county purposes for specified objects is levied by the ordinary, who may levy an additional tax, if two-thirds of the grand jury recommend it, not to exceed 50 per cent of the amount of the state tax. 3. Collection — County taxes are collected in the same general man- ner as state taxes. 684 WEALTH, DEBT, AND TAXATION. II. Poll tax. The constitution forbids the collection of poll taxes other than for educational purposes and to a greater amount than one dollar annually. But the state courts have decided that this constitutional provision does not prevent the enforcement of laws requiring all able-bodied males to work on the roads of the counties and streets of the cities not to exceed fifteen days per year. The "road work" in the counties averages about three dollars per capita per annum. Ill and IV Inheritance tax and corporation taxes. These taxes are not used by the county. V Business taxes and licenses. County licenses are: To sell liquoi'ji, $2.i per annum; to peddle, $50 per annum; to exhibit shows with horees, SIO per annum; to exhibit animals, beasts, and the like, $10 per annum; to exhibit any pictures or fifjures, $.5 per annum; to exhibit any other show, $.5 to $25 per annum; tlieatrical or musical exliibitions, not over S5 per annUm. Municipal Revenues. Note. — Provisions concerning taxation in the cities, etc., are made in the numerous " local acts,'' each applicable to a single community. The provisions here abstracted are those only which are found in gen- eral laws. A. TAXES. I. The general property ta.r. 1. Base — a. The property included and exempt. — The property included is the same for municipal as for state and county taxation. &. Assessment. — The assessment is made by ap- pointed assessors and not by the tax receivers. It is specially provided that cities may tax railroad prop- erty as other property and not as tlie state and counties do. c. Equalization. — Persons aggrieved may appear before the assessors and produce testimon}' a.s to the value of property. The decision of the assessors is final. 2. Rate— No municipal corporation shall levy or collect for the ordinary current expenses, except as hereinafter provided, any ad valorem, tax upon the property within said corporation, exceeding one-half of 1 per cent upon the value of said property. The "hereinafter pro- vided" refers to special assessments for street improve- ments and the like. 3. (Jollection — City taxes are collected generally by the treasurer. There may be a city tax collector, who is ordinarily not the same as the county tax collector. II. Poll tix. Cities may assess a poll tax for street work only, and then only after an opportunity to work on the streets has been given. When levied in labor, this tax is gen- erally commutable. (See also Poll tax, under County revenues.) Ill and IV Inheritance tax and corporation taxes. Not used by the cities, except that cities may collect a tax on insurance companies at a certain percentage on gross premium receipts. V. Business taxes and licenses. Municipal authorities may license pawnbrokers; sellers of domestic- wine, not producers; and sellers of liquors. School Revenues. The state school fund, composed of the poll tax and specific taxes levied for that purpose, including certain of the licenses, is apportioned by the state school com- missioner, the comptroller-general, and the treasurer, in proportion to school population. The counties and certain cities constitute the school districts. Some of the counties have local school laws by which funds are raised. Counties generally and municipal corporations may by a vote of two-thirds of the legal voters levy a tax for school purposes. The county school tax is not to exceed one-fourth of 1 per cent ad valorem. HAWAII. Hawaii draws her revenues from ad valorem and s )ecific taxes on property and from other sources. There is also a ])oll tax, devoted largely to school and road purposes; a. collateral inheritance tux; and special corporation taxes on instu'ance companies. There is a sj-stem of license taxes, but especially notable is the system of stamp duties on deeds, ('(jntracts, and in- struments of various kinds. There is an income tax on persons and corporations. ' This compilation is derived mainly from the following sources: Civil Laws of the Hawaiian Islands, 1897. Honolulu, 1S97. Laws of the Repu[)lic of Hawaii, ISD.S. Tjaws of the Territory of Hawaii, 1901. Revi.god Laws of Hawaii, 1905, official edition. Honolulu Gazette Company, Honolulu, H. I., 1905. For taxation purposes the islands comprising the territory of Plawaii are divided into four divisions. These divisions are subdivided into districts, five to nine in number, for taxation, judicial, and educational purposes. Taxation seems to be administered by districts and divisions, aiid no provision is made in the statutes for counties and municipalities. In 1905 the legislature divided the territory into five counties and provided that .50 per cent of the total amount of poll taxes and school taxes on property and incomes collected in each county should be paid by the treasurer of the territory to the treasurer of the county, there being no provision for the collection of taxes by the counties themselves. TAXATION AND REVENUE SYSTEMS— HAWAII. 685 CONSTITUTIONAL PROVISIOXS. The organic act providing a government, for llie territory of Hawaii (1900) makes no specific provision in regard to taxation, Ijut confers legislative power as to all rightful subjects of legislation not inconsistent vvitli the Constitution and laws of the T'nited States. OFFICERS. The officers most directly concerned with taxation are: (1) The assessor and collector of faxes for each taxation di\ision of the territory (four), called "assessor," appointed by the treasurer with the approval of the governor. Tlie assessor may appoint as many deputies as are required for assessing and collecting tlie taxes. (2) A board of equalization, composed of the several assessors with the treasurer as chairman. (3) An appeal court or tax court, composed of three persons appointed by the governor for each judicial circuit, to hold office for one year. Territorial Revenues. A. taxes. I. TJie general property tax. 1. Base-^ a. Tlie property included and exempt. — All real and personal property within the territory is subject to taxation, except as specially exempted. (1) "Real property" includes all lands and lots, witl) the builditigs, structures, fences, wharves, and improvements affixed to the same. (2) "Personal property" includes all goods and cliattels, machinery, Hawaiian ships or vessels, leasehold and chattel interests in land, franchises, patents, growing crops, and all animals not specifically taxed. (3) Exemptions, in addition to public property, are: Property of incor- porated or private schools; of the Queen's Hospital, of the Kapiolani Maternity Home, of religious societies with their church sites and bury- ing grounds, of public charities; and all property up to $300 of each tax- payer, except that of corporations, companies, or estates of deceased persons or nonresidents; forest land, fenced to protect springs or streams of water, of which no other use is made, and property of al] lepers on the island of Molokai. (1903. I'ropcrty in certain industries and Kona- Kau Railway.) Certain railroad property is exempt by legislative contract, as are Government bonds, and for a period of ten years, from various dates, pineapple canneries and manufacturers of jams, jellies, etc., coEFee, ramie, and all fiber crops. (Amended in 190.5.) I. Assessment. — The assessment is made by the district assessors as of the 1st day of January. Tax- payers are required to fill out, under oath, assessment schedules with description of the land and value of improvements and of personal property and the value thereof. Growing rice is assessed as of the 1st day of Maj'. The penalty for failure to make return is denial of the right of appeal from the assessors' valuation. A false return is a misdemeanor and subject to a fine of 1500. Each item of real and personal property is to be assessed separately at its full cash value. But where real and personal property, or several kinds, classes, or parcels of real or jjcrsonal property are combined and made the basis of an enterprise for profit, the com- bined property is to be assessed as a whole upon its fair and reasonable aggregate value. Net profit, gross receipts and running expenses, and market value of stock are to be considei'cd. The value of shares held in other Hawaiian corporations and all ])roperty on which specific taxes are levied are to be excluded. All these data are to be set forth in the .statement or re- turn of the taxpayer. Mortgages. — The mortgagor is lialile to taxation only on the differ- ence between the value of the property mortgaged and the amount owing, provided he reports the name of the mortgager and the amount of the mortgage. lie may also pa}' the tax on the money owing, which is a credit on the debt. Corporations. — Corporations are assessed on their property, but the individual stockholders are not assessed on their shares. I, 6. Specific property taxes. Cart and dray tax. -All carts, drays, wagons, and other vehicles used for freight or merchandise are subject to an annual tax of $2 each. Carriage tax. — All carriages, wagons, omnibuses, hearses, and auto- mobiles used for persons are subject to an annual tax of .$.5 each. (Cicycle tax, $1 each, 1903, c. 54.) These taxes are to l>e expended on the roads in the district where collected. These rates were changed in 190.5. All dogs are subject to an annual tax of $1, to ]>e paid by the owner. The above specific property taxes are treated locally as licenses. f. EqiiaJization . — The board of equalization equal- izes the assessment of property throughout the terri- tor}'. There is a special court for tax appeals, to which any person may appeal who feels himself aggrieved by any change made by the assessor in valuations re- turned or in claims of exemption. 2. Rate— The rate of territorial taxation prescribed by statute is 1 per cent. 3. (Jollection — Each assessor collects all the taxes in his division according to the tax lists. All personal taxes and dog taxes are due and paya])le on and after January 1 in the year in which they are assessed; and all other taxes, on and after September 1 in each year. If any personal taxes or dog taxes remain unpaid after March 31, 10 per cent is added for delinquency. Property taxes are delinquent after November 1.5, and 10 per cent is then added. Every tax due upon property is a lien on the property assessed and attaches as of Sep- tember 1 and continues twt) years. These dates were changed in 1905. Delinquent lists are published after December 1 of each year. Payment maj' be enforced by distress of goods and chattels or by suit in which execution may be levied on real or personal property. Garnishment maj' be employed for personal taxes. 686 WEALTH, DEBT, AND TAXATION. II. Poll tax? An annual tax of $1 is levied on every male inhab- itant between 21 and 60 years of age, except as spe- cially exempt. In addition thereto there is a school tax of $2 per poll and a road tax of $2 per poll. These taxes may be worked out on the roads of the district where the taxpayer resides, at the rate of 50 cents per day. The exemptions from poll taxes are: Clergymen of Christian denominations, members of Hilo fire depart- ment, all officers and soldiers of the National Guard; also, at the discretion of assessors, indigent and infirm persons, and all lepers in the island of Molokai. III. Inheritance tax. Estates of over $500 passing by will, descent, or transfer made in contemplation of death, where the property is that of a resident, or is situated in the territory, is subject to a tax of S5 on every $100 of clear market value. But property passing to the decedent's father, mother, husband, wife, child, adopted child, grandchild, or to schools exempted from taxation, is not subject to the tax, and estates valued at less than $500 are exempt. The tax is to be paid to the treasurer for the use of the territory. IV. Corporation taxes. Foreign fire and marine insurance companies are required to pay $1 on every $100 received for gross premiums during the year from business transacted in the territory. (1903. All insurance companies pay 2 per cent on net profits or income.) V. Business taxes and licenses. Licenses are issued by the treasurer of the territory for one year. Alcohol, sale of, $.50: awa, license sold at auction in each taxation district, upset price, $100 to $1,000; auctioneer, Honolulu, .$600; other districts, $15; banking license, $7.50; billiards and bowling alleys, per table or alley, $2.5; boatmen for hire, $1 ; butcher, beef, slaughter and sale, in Honolulu, $100; other districts, $20; sale of beef, $10; butcher, pork, slaughter and sale, Honolulu, $40; other districts, .$20; sale, $10. Firearms, to hunt in Oahu, $.5; steam laundries, Honolulu, $.50; livery stables, Honolulu, .$.50; others, .$25; lodging houses, $2: hotels, boarding hou.scs, and restaurants, $.50; milk, $2. .50; notaries public, in Honolulu, $10, other districts, $.5; pawnbroker, $1.50; peddlers of cakes, $25; poisonous drugs, $.50; public shows, per performance, $5; salmon, sale of, $10; stock, share business, $100; tobacco, cigars, etc., sale of, $10; vehicles and drivers— freight or baggage, $2.50 ; drivers, $1 ; passengers, per seat, individual, $1; street cars, $10; liquors — distiller, $2.50; brewer, .$2.50; wholesale dealer, $.500; retail dealer, $1,000; retailer of wines, beers, and ales, .$200. These rati's were changed in 1905. VI. Inc(»ni' tax. Every person is required to pay 2 per cent upon gains, profits, and income over $1,000 derived from property owned, and business, trade, and professions carried on, in the territory. The abatement of $1,000 is allowed from the income of the family as a whole. Corporations are required to pay a tax of 2 per cent on the net profit or income above actual operating expenses from all property owned, and every business, trade, employment, or vocation carried on, in the ter- ritory. Exemptions are corporations for charitable, religious, educational, or scientific purposes, insurance companies taxed on premiums, and fraternal benefit societies. All persons having an income over $600 and all corporations are required to render a list of the amount of their income, which includes all interest, except on bonds of the territory and its municipali- ties, profits from sales, dividends, and the value of all personal property acquired by gift or inheritance, and all other income. Necessary expenses in carrying on the business, or in managing property, all interest on existing debts, all taxes and license fees, and all losses actually suffered not covered by insurance are to be deducted; but permanent improvements and personal and family expenses are not. The income tax is due and payable by the 15th of November of each year, after which 10 per cent is added and interest at 9 per cent. Appeals from assessment lie to the tax appeal court. The collection is the same as for other taxes. VII. Stamf duties on certain deeds, documents, and instruments. Agreement, $1 ; annuity, for each $500 of consideration, $1 ; articles of copartnership, $5: articles of adoption, $1; assignment of property, real or personal, $1; bill of sale of ships (if absolute, same as convey- ance; if for security, same as mortgage); bond * * * same as mortgage, if security; other bonds, * * * $1; charter party, $10 charters or articles of association, public or private, $25: contracts masters and servants (for each year, to be paid by master), $1 . Convey- ance, real or personal — consideration up to $.500, $1 ; $500 to $1,000, $2 $1,000 to $10,000, per $1,000, $3; $10,000 to $.50,000, per $1,000, $4 over $.50,000, per $1,000, .$5. Duplicates, $1 ; exchange (if no bonus), $1 lease, where premium paid, ad valorem duty as on conveyance where rent $.500, $1 ; where over $.500, per $500, $1 ; letters of license creditor or debtor, $10; letters, testamentary or guardianship, $1 Licenses— Fee ,$20, .50 cents; $20 to $50, $1; $.50 to $100, $2; over $100 per $.50, $1 . Mortgages— $1,000, $1 ; $1,000 to $10,000, per $1,000, $2, over $10,000, per $1,000, $3. Partition deeds— Bonus over $1,000, ad valorem duty as on sale ; patents for land, $1 ; policy, marine insur- ance, per $1,000, according to voyage, 25 cents to $1; power of attorney, $1; process in courts of record, .$2; release of mortgage, $1 ; marriage settlement, $5 : renunciation or disclaimer of any right to property, $2. B. FEE.s. Foreign corporations — Annual license (amended 1903, $.50 at least), $50. Insurance, 1903 — Filing articles, $25; annual statements, $10; certificate of authority, $10; agents' license, .$2. D. INCOME FROM PUBLIC PROPERTY. ' Franchises for electric light or electric power are to be sold at public auction to the highest bidder, the upset price being 2^ per cent of the gross receipts after the first two years. TAXATION AND REVENUE SYSTEMS— IDAHO. 687 IDAHO. Idaho depends for revenues almost entirely upon the general property tax. There are no taxes on inheritance or special taxes on corporations. CONSTITUTIONAL PROVISIONS. ARTICLE m. Sec. 19. The legislature shall not pass local or special laws in any of the following enumerated cases, that is to say: * * * For the assessment and collection of taxes. * * * Exempting property from taxation. * * * Remitting fines, penalties, and forfeitures. .\RTIOLE vti. Sec. 2. The legislature shall provide such revenue as may be needful, by levying a tax by valuation, so that every pereon or corporation shall pay a tax in proportion to the value of his, her, or its property, except as in this article hereinafter otherwise provided. The legislature may also impose a license tax (both upon natural persons and upon corporations, other than municipal, doing business in this state) ; also a per capita tax: Provided, That the legislature may exempt a limited amount of improvements upon land from taxation. Sec. 3. The word "property" as herein used shall be defined and classified by law. Sec. 4. The property of the United States, the state, counties, towns, cities, and other municipal corporations and public libraries shall be exempt from taxation. Sec. .5. All taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws, which shall prescribe such regulations as shall secure a just valuation for taxation of all property, real and personal : Provided, That the legislature may allow such exemp- tions from taxation from time to time as shall seem necessary and just, and all existing exemptions provided by the laws of the territory shall continue until changed by the legislature of the state : Provided further, That duplicate taxation of property for the same purpose during the same year is hereby prohibited. Sec. 6. The legislature shall not impose taxes for the purpose of any county, city, town, or other municipal corporation, but may b}' law invest in the corporate authorities thereof, respectively, the power to assess and collect taxes for all purposes of such corporation. Sec. 7. All taxes levied for state purposes shall be paid into the state treasury, and no counts', city, town, or other municipal corporation, the inhabitants thereof, nor the property therein, shall be released or dis- charged from their or its proportionate share of taxes to be levied for state purposes. Sec. 8. The power to tax corporations or corporate property, both real and personal, shall never be relinquished or suspended, and all cor- porations in this state, or doing business therein, shall be subject to taxation for state, county, school, municipal, and other purposes, on real and personal property owned or used by them, and not l)y this constitution exempted from taxation within the territorial limits of the authority levying the ta.x. Sec. 9. The rate of taxation of real and personal property for state purposes shall never exceed ten (10) mills on each dollar of assessed valuation, and if the taxable property in the state shall amount to fifty million (.50,000,000) dollars, the rate shall not exceed five (5) mills on each dollar of valuation; and whenever the taxable' property in the state shall amount to one hundred million (100,000,000) dollars, the rate shall not exceed three (3) mills on each doUar of valuation; and whenever the taxable property of the state shall amount to three hun- dred million (300,000,000) dollars, the rate shall never, thereafter. ' This compilation is derived mainly from the Code of Idaho, 1901 ; oflScial compilation. Published by the Capital News Printing Co., Boise, Idaho. exceed one and one-half (IJ) mills on each dollar of valuation, unless a proposition to increase such ra(c, specifying the rate proposed and the time during which the same shall be levied, shall have been submitted to the people at a general election, and shall have received a majority of all the votes cast for and against it at such election. Sec. 11. (Provides that each year's expenditures, except for insur- rection or war, must be kept within the above rate.) Sec. 12. There shall be a state board of equalization, consisting of the governor, secretary of state, attorney-general, state auditor, and state treasurer, whose duties shall he prescribed by law. The board of county commissioners for the several counties of the state, shall constitute boards of equalization for their respective counties, whose duties it shall be to equalize the valuation of the taxable property in the county, under such rules and regulations as shall be prescribed by law. Sec. 15. The legislature shall provide by law such a system of county finance as shall cause the business of the several counties to be conducted on a cash basis. It shall also provide that whenever any county shall have any warrants outstanding and unpaid, for the payment of which there are no funds in the county treasary, the county commissioners, in addition to other taxes provided by law, shall levy a'special tax, not to exceed ten (10) mills on the dollar of taxable property, as shown by the last preceding assessment, for the creation of a special fund for the redemption of said warrants; and after the levy of such special tax all warrants issued before such levy shall be paid exclusive^ out of i^aid fund. All moneys in tl e county trcasur)' at the end of each fiscal year not needed for current cx-penses shall be transferred to said redemption fund. AKT.CLE -XVIII. Sec. 7 (the fifth amendment). (County officers are to be paid by salaries and are to turn all fees into the county treasury.) OFFICERS. The officers most directly concerned with taxation are: (1) The county assessors, wlio are ex officio tax collectors, elected biennially in each county. (2) The county cunmiissioners, who form the county board of equahzation, (3) The state board of equalization, composed of tlie governor, secretary of state, attorney-general, state auditor, and state treasurer. St.ite Revenues. A. t.vxes. I. The general property tax. 1. Base — a. The property included and exempt. — All property in the state, not exempt bylaw, including interests in state lands, is subject to this tax. (1) "Real estate" includes the possession of, claim to, nwr.ership of, or right to the possession of land (but possessory claims arc exempt), mines, minerals, and quarries, "Improvements" includes buildings, structures, and tlic like, fruit, nut bearing, or ornamental trees or vines, (2) "Personal property" includes everything subject to ownership, not included above. Shares of stock in Idaho corporations are not ordinarily taxed, but propei'ty of the corporation is taxed. (3) The exemptions are, in addition to public property, all property used for school purposes: churches, chapels, and other buildings belonging to any church organization; hospitals; public cemeteries; buildings owned and used by the Masons or Odd Fellows, or other benevolent or charitable societies; property of widows and orphans to 688 WEALTH, DEBT, AND TAXATION. $1,000, when total assessment does not exceed $5,000; growing crops: public and private libraries : tools, household goods, farming implements and machinery to $400; possessory right to public lands; mortgages; mining claims not patented; irrigating canals and ditches, when used .by owner on his land. Debts may be deducted from credits only. h. Assessment. — Property in general is assessed bj^ the county assessors at its full cash value, land and improvements being considered separately. The as- sessment refers to the second Monday in January, and the rolls are to be completed by the 1st day of July. The assessjnent is made on the basis of a list of prop- erty to be furnished and sworn to by the taxpayer. ■ Values given by taxpayers, however, are not binding on the assessor. Refusal to make a statement dqcrives the taxpayer of all rights before the board of equalization. In assessing solvent credits, debts due bona fide residents of the state may be deducted. Water ditches and toll roads are assessed as I'eal estate at a rate per mile. Telegraph and telephone lines, "railroad track" and"rolling stock," and the franchises of all such companies are assessed by the state board of equalization. This assessment covers all property necessary to the operation of the road, etc. Other property ii assessed by the local assessors, and the assessment so made is apportioned among the counties on the basis of mileage. Stock in corporations, which are assessed on their property, is not taxable to holder. Shares of stock in national banlis are assessed to the owners where the bank is located. Taxes ttereon may be paid by the bank. c. Equalization. — The board of county comniiissioners equalizes the assessment between individuals. It also hears and adjudicates complaints. The state board of equalization eqiializes the valua- tion of property between the counties. It may in- crease or decrease the valuation by classes of property in any county. But it may not increa,se or decrease by more than 15 per cent the total valuations of the state as returned by the assessor. 2. Rate- There is no state rate, strictly speaking, for the law requires that the amount to be raised by ad valorem taxes for state purposes shall be apportioned to the counties on the basis of the assessed valuation, and the share of each county levied by the county authorities with and as if a part of the county taxes. The appor- tionment is made by the state board of equalization. 3. GoUection — Taxes are collected by the assessor, who is ex officio tax collector. They become a lien on the property of the taxpayer on the second Monday in January, are due ten days after the second ^londay in September, and become delinquent the first Monday in January, when 10 per cent penalty is added. The delinquent list is ptibli-shed on the fourth Monday in May, ixnd taxes thereon may be collected by seizure and sale. II. Poll tax. The poll tax is a county tax. III. Inheritance tax. There is no inheritance tax. IV. Corporation taxes. Corporations, except insurance companies, are taxed solely under the general property tax. All insurance companies, except mutual, pay a tax of 2 per cent on gross premiums received in Idaho less losses paid in the state. V. Business taxes and licenses. The state receives 10 per cent of the following licenses which are issued by the counties: Auctioneers, $5 per month or $20 per annum; toll bridges and ferries, rate fixed by commissioners; bankers — business aggregating $250,000 per quarter, $100 per quarter; $200,000 to $250,000 per quarter, $80 per quarter; $100,000 to $200,000 per quarter, $50 per quarter; $50,000 to $100,000 per quarter, $40 per quarter; less than $50,000 per quarter, $30 per quarter. BiUiards, etc., $15 per quarter; bowling alley, $5 per quarter; exhibition of caravan, menagerie, circus, etc., each exhibition, $10; other shows, per day, $5; pawnbrokers, $50 per quarter; ped- dlers — with a pack and on foot, $100 annually; with o, wagon, one horse, $150 annually; with a wagon, two horses, $250 annually; with other conveyances, $300, annually; peddlers or soHcitors for mercan- tile establishments, $75 to $125 annually. Liquor dealers — in towns or cities, where total vote exceeded 150, $500 annually; in other towns or cities, $300 annually; hotels and restaurants, 3 miles outside a aiy, $100 annually. The state receives from the insurance commis- sioner all the proceeds of the following licenses: Insurance companies, $.50 annually; insurance agents, $3 annually. B. FEES. To secretary of state. — For filing articles of incorporation — when capital stock does not exceed $25,000, $5; when capital stock is from $25,000 to $100,000, $10; from $100,000 to $500,000, $20; over $.500,000, .$25, To insurance corrmiissioner, — For filing articles of incoiporation, $10; for filing annual statement, $10; for each agent's certificate, fire, etc, $3: for each agent's certificate, life, $5. CoxTNTY Revenues. .\. TAXES. I. The general property tax. 1. Base — The property included and the methods of assessment and of equalization are the same for county as for state purposes. 2. Rate— The board of county commissioners annually ascer- tains the necessary rate to be levied on each $100 of taxable property for state taxes, and the amount neces- sary to pay outstanding warrants. The rate is limited to 10 mills on the dollar. The rate may not exceed 11.50 per .1100 for general county purposes and an additional 25 cents for bridges. 3. VoUeetiiin — County taxes are collected in substantially the same manner as state taxes. TAXATION AND REVENUE SYSTEMS— ILLINOIS. 689 II. Poll tax. Every male over 21 and under 50 years of age, except paupers, insane persons, Indians not taxed. Govern- ment prisoners, active members of volunteer fire com- panies, and persons permanently disabled so as to be unable to perform manual labor, and honorably dis- charged soldiers in the volunteer service of the United States, must pay an annual poll tax of $2. If not paid before the second Monday in January, the tax becomes $2.50. This is collected by the tax collector. III. Inheritance tax. There is no inheritance tax. IV. Corporation taxes. All corporations are taxed under the general property tax. V. Business taxes and licenses. The county receives 40 per cent of the moneys col- lected for licenses. (See State licenses for description.) Municipal Eevenues. A. TAXES. I. The general property tax. 1. Base — The property included and the method of assessment and of equalization are substantially the same for municipal as for state and countj^ purposes. Cities can not make a separate assessment. 2. Rate— The council or trustees of each city or village certify the rate to the tax collector of the county. The limit is 10 mills for general expenses, but other taxes may be levied. 3. Collection — By the county tax collector in substantially the same manner as the state and county taxes. The county receives 5 per cent for collection. II. Poll tax. Each city and village is empowered to require every able-bodied male to work two days on the streets or highways, or to provide a substitute. Each delinquent shall forfeit not to exceed ,f 1 per daj^ There is a poll tax for road districts outside the cities payable in labor or commutable at $4. Ill and IV. Inheritance tax and corporation taxes. There are no inheritance or corporation taxes for municipalities. V. Business taxes and licenses. School districts, and cities when they are such, receive 50 per cent of the licenses imposed under general state laws. (See State licenses.) Cities and villages may impose a license upon any occupation or business. Dealers in liquor must secure a city license. Cities may impose a license tax of not less than $3 nor more than $10 upon owners or harborers of dogs. School Revenues. The school revenues consist of interest on the public school fund, the principal of which is derived from proceeds of the sale of lands and from escheats; an annual county tax of not less than 5 mills nor more than 10 mills per dollar, also fines and forfeitures; 50 per cent of licenses; and special school district taxes, voted by the school districts, of not to exceed 10 mills. ILLINOIS. The constitution prescribes a general property tax for state, county, and municipal purposes, but also authorizes the taxation of certain occupations, fran- chises, and privileges. A marked peculiarity of the Illinois system, and one which changes the ordinary significance of the tax rates, etc., is the definition of "assessed value" as one-fifth of the "full value" or "fair cash value;" a rate of 5 per cent on the assessed valuation is therefore the equivalent of a tax rate of 1 per cent on the full valuation. Corporations are generally taxed in the same man- ner as individuals. But domestic corporations are a,lso taxed on the excess of their capital stock above the value of their tangible property. All such cor- porations except manufacturing, coal mining, news- ' This compilation is derived mainly from the following sources : Revemie Laws of the State of Illinois. Auditor's edition, 1898. Compiled and published under the direction of James S. McCuUoch, auditor of public accounts, Springfield, 111., 1898. The Revised Statutes of the State of Illinois, 1903. Being all the general .statutes of the state in force on Januarv 1, 1904. By Harvey B. Hurd, Chicago, 1904. paper publishing, and stock breeding corporations are assessed on the excess by the state board of equali- zation. Those excepted are assessed by the local assessors. The poll tax is used solely for road district purposes. CONSTITUTIONAL PROVISIONS. ARTICLE IX. Sec. 1. The general assembly shall provide such revenue as may be needful b}' levying a tax by valuation, so that every person and cor- poration shall pay a tax in proportion to the value of his, her, or its property — such value to be ascertained by some person or persons to be elected or appointed in such manner as the general assembly shall direct, and not otherwise; but the general assembly shall have power to tax peddlers, auctioneers, brokers, hawkers, merchants, commission merchants, showmen, jugglers, innkeepers, grocery keepers, liquor dealers, toll bridges, ferries, insurance, telegraph and express interests or business, vendors of patents, and persons or corporations owning or leasing franchises and privileges, in such manner as it shall from time to time direct by general law, uniform as to the class upon which it operates. 932—07- -44 690 WEALTH, DEBT, AND TAXATION. Seo. 2. The specification of the objects and subjects of taxation shall not deprive the general assembly of the power to require other subjects or objects to be taxed in such manner as may be consistent with the principles of taxation fixed in this constitution. Sec. 3. The property of the state, counties, and other municipal cor- porations, both real and personal, and such other property as may be used exclusively for agricultural and horticultural societies, for school, religious, cemetei'y, and charitable purposes, may be exempted from taxation by general law. In the assessment of real estate encumbered by a public easement any depreciation occasioned by such easement may be deducted from the valuation of such property. Seo. 4. The general assembly shall provide, in all cases where it may be necessary to sell real estate for the nonpayment of taxes or special assessments for state, county, municipal, or other purposes, that a return of such unpaid taxes or assessment shall be made to some general officer of the county having authority to receive state and county taxes; and there shall be no sale of said propertjf for any of said taxes or assessments but by said officer upon the order or judgment of some court of record. Sec. 6. The general assembly shall have no power to release or dis- charge any county, city, township, town, or district whatever, or the inhabitants thereof, or the property therein, from their proportionate share of the taxes to be levied for state purposes, nor shaiU commutation for such taxes be authorized in any form, whatsoever. Sec. 7. All taxes levied for state purposes shall be paid into the state treasury. Sec. 8. County authorities shall never assess taxes, the aggregate of which shall exceed 75 cents per $100 valuation, except for the paj'ment of indebtedness existing at the adoption of this constitution, unless authorized by a vote of the people of the county. Sec. 9. The general assembly may vest the corporate authorities of cities, towns, and villages with power to make local improvements by special assessment, or by special taxation of contiguous property, or otherwise. For all otlier corporate purposes, all municipal corporations may be vested with authority to assess and collect taxes; but such taxes shall be uniform in respect to persons and property, within the jurisdic- tion of the body imposing the same. Sec. 10. The general a.ssembly shall not impose taxes upon municipal corporations or the inhabitants or property thereof for corporate pur- poses,' but shall require that all taxable property within the limits of municipal corporations shall be taxed for the payment of debts con- tracted under authority of law, such taxes to be uniform in respect to persons and property, within the jurisdiction of the body imposing the same. Private property shall not be liable to be taken or sold for the payment of the corporate debts of municipal corporations. AKTICLE XIV. Separate sections, Illinois Central Railroad. — No contract, obligation, or liability whatever, of the Illinois Central Railroad Company, to pay any money into the state treasury, nor any lien of the state upon, or right to tax property of said company in accordance with the provisions of the charter of said company, approved February tenth, in the j'ear of our Lord eighteen hundred and fifty-one, .shall ever be relea.sed, suspended, modified, altered, remitted, or in anv manner diminished or impaired by legislative or other authoritj'; and all nionej's dei-ivcd from said company, after payment of the state debt, shall be appropri- ated and .set apart for the payment of the ordinary expenses of the state government and for no other purposes whatever. OFFICERS. The officers most directly concerned with taxation are: A. In counties not under townsiiip organization: (1) The county treasurer, elected for foiu' years, who is ex officio county assessor. (2) The board of county cominissioncrs, wliich completes the assess- ment, equalizes between individuals, and hears complaints. (3) The sheriff, who is ex officio tax collector. (4) The county clerk, who acts as county auditor. B. In counties under township organization having less than 125,000 inhabitants (Cook county, which contains the city of Chicago, is the only county over 125,000): (1) Township assessors, elected for one year. (2) The county trea.su!er, who is ex officio supervisor of assessments and controls and directs the town.ship assessors in their work. (3) The county board of review, composed of the clerk of the county court, the chairman of the county board of supervisors, and one citizen appointed by the county judge, which reviews the assessment, equalizes between taxpayers and townships, and hears complaints. (4) The township collectors, elected for one year. (5) The county clerk, who acts as auditor. (6) The county treasurer, who is ex officio county tax collector, and as such completes the work of the township collectors. C. In counties over 125,000 (Cook county only; see note under B, immediately above): (1) The board of assessors, composed of five members elected for a full term of six years, retiring in three groups, two of two members each and one of one member, one group retiring every two years. The board does its work through deputies appointed by itself, except that the township assessors in districts outside of Chicago are by law made deputies of the board. (2) The board of review, composed of three members, elected for. a full term of six years, one retiring every two years, which reviews the assessment, equalizes between taxpayers, townships, and districts, and hears complaints. (3) The county clerk, who acts as auditor. (4) The county treasurer, who is ex officio the county tax collector. D. In state at large: (1) The state board of equahzation, one member from each congres- sional district, elected for four years, together with the auditor of public accounts. (2) The auditor of public accounts. State Revenues. A. TAXES. I. The general property tax. 1. Base — a. The property included and exempt. — The following classes of property are included and exempt: (1) and (2) All real and personal property in the state. All moneys, credits, bonds or stocks, and other investments, the shares of stock of incorporated companies and associations, other per- sonal property, including property in transitu to or from this state, used, held, owned , or controlled by persons residing in this state. Shares or capital stock of banking companies doing business in this state. Capital stock of domestic companies. The net receipts of foreign fire, marine and inland navigation insur- ance companies are taxed as property is taxed. (3) Exemptions, in addition to all public property, are: All property of institutions of learning or of purely public charity; all church prop- erty, cemeteries, and free public libraries; all property used by societies for agricultural, horticultural, mechanical, and philosophical purposes and not used for pecuniary profit. b. Assessment. — In general, there is but one assess- ment for state, county, and municipal purposes, and that is made by the town and district assessors, or in counties not under township organization, by the county assessor; or when made by any other body, as, in a few instances, by the state board of equaliza- tion, it is apportioned to the towns and districts as TAXATION AND REVENUE SYSTEMS— ILLINOIS. 691 if so made. This assessment depends very largely upon the sworn statement or list made by the tax- payer, who is required to list his property at its full cash value. But the "assessed value" fixed by the assessor is only one-fifth of the full value. Property is assessed as of the 1st day of April (until 1898 it was the 1st day of May). A law passed in 1898 provided that real estate should be assessed once in four years only, beginning in 1899. But the "general assess- ment" so made is corrected annually for changes prior to April 1. Real estate is "assessed" at one-fifth its full value. The sum secured by a mortgage is taxable as a credit of the mortgagee. Personal property is assessed annually at one-fifth its value. Owners of real estate are required to list their property, but the value is determined by the assessor on ''actual view." Owners of personal property are required to list the same at its fair cash value and swear to the list and value, but the law further requires that the assessor shall determine the fair cash value; only one- fifth of the full value is assessed. With certain exceptions, personal property is assessed in the town, city, village, district, or county where the owner resides. The penalty for refusal to make out a list or swear to it is a fine of not less than $100 nor more than 15,000, and the assessed value is increased 50 per cent. Government lands located prior to May 1 are taxable for that year as real estate. All corporations organized under the laws of the state, except com- panies for purely manufacturing purposes, or for the mining and sale of coal, or for printing, or for publication of newspapers, or for the improving or breeding of stock, which excepted companies are assessed only on their property by the local assessors in the same manner as individuals,'and except the lUinois Central Railroad Company, not sub- ject to the general property tax (see Corporation tax), and railroad, telegraph, and telephone companies assessed by the state board of equahzation, and banks and insurance companies generally, whose assessment is described below, are assessed as follows: First, by the local assessors on the value of their tangible property; second, by the state board of equalization on the excess in the \-alue of their capital stock, including the franchise, over that of their tangible property, and the excess so assessed is certified to the local assessors where the com- pany is located. Railroads (except the Illinois Central Raili-oad) are assessed by the state board of equalization and the local assessors. The latter assess all real estate not included in right of way or "railroad track" and the tools and materials for repairs, and all other personalty except "rolling stock." The former assesses the "railroad track'' and the "rolling stock,'' apportioning the value of the "main track" and "roll- ing stock" by a unit rule among the counties, where it is reapportioned by the county clerk among the townships, etc.; but the "side track" is assessed, where it is situated, by the state board and is not so appor- tioned. The railroads are required to assist in the assessment b}' list- ing their property in each county with the county clerks and in the state as a whole with the auditor of public accounts. The state board is also required to assess the excess value of capital stock over the value of tangible property as assessed, if there be any such excess. Telegraph and telephone companies. — The state board of equalization assesses the capital stock of such companies, deducting the assessed value of property locally taxed, and apportions the amount among the several counties as railroad assessments are apportioned. Mortgages. — Where a deed for real estate is held for the payment of a sum of money, such sum so secured is held to be personal propei ty and must be listed as credits by the mortgagee. Shares of stock of foreign corporations are assessed to the share- holder at his residence. Shares in state and national banks are assessed to the shareholder where the bank is located. No deduction is allowed for real estate and assets assessed to the bank. Mutual building and loan association slock is assessed to the stock- holders. In determining tlie value of the stock the \al\ie of the real estate is first deducted. Property of banks. — Banks other than state or national are laxcd on their moneys, personal property, credits, bonds, and slocks, less deposits and other accounts payable. Money and credits. — From the gr(jss amount of credits tlie taxpayer may deduct from his list the amount of all bona fide debts owing by him. These deductions must be verified by oath. Pawnbrokers are assessed on the value of tlir. property pledged and held by them. Franchises granted by the state are to be listed as personal properly. Insurance agencies are assessed upon their net receipts as property. c. Equalization. — In counties not under township organization, the board of county commissioners equal- izes between taxpayers, townships, and districts, and may increase or lower the total assessment of each of the several classes of property. In counties under township organization, excepting Cook county, the same powers rest in the county board of review. In Cook county there is a specially constituted board of review for this work. State board of equalization equalizes between the several counties, considering various classes of property separately. It may lower or raise the total assessed value of property in any county, but the total of such decrease or increase may not exceed 10 per cent of the total assessed value of all the property in the state. 2. Rate— The rate per cent required to produce the amount of taxes levied by the general assembly is to be ascer- tained annually by the governor, auditor, and treas- urer. The amount of taxes is extended by the county clerk on the assessed value of property as equalized by the state board of equalization. Separate rates are certified for the "revenue fund," the "interest fund," "state school fund," and other taxes. By an act of May 9, 1901, the rate per cent is limited not to exceed 5 per cent of the assessed valuation. 3. Collection — In general, all taxes — state, county, and municipal — are collected by the same collectors. In counties hav- ing township organization, except Cook count}', this is done by the township collectors; in other counties bj^ the county collectors, except that in counties under township organization railroad taxes are paid directly to the county treasurer, who is made ex officio tax col- lector for that purpose. Personal projiertj- taxes may be collected by distress and sale of goods and chattels. Taxes on personal property not sufficiently secured by such personal property may become a lien on the real estate of the taxpayer. They are due and pay- able when demanded by the collector who receives warrant for their collection and the collection of taxes on real property on or before December 21. Taxes on real estate become delinquent March 10 in the year succeeding assessment and the land may be sold for taxes after publication of the proper notice any time 692 WEALTH, DEBT, AND TAXATION. after one year from April 1, following. Taxes become a lien upon real property May 1 of the year in which the taxes are levied. There are no special penalties for delinquency, but interest is charged from May 1, •after the taxes become delinquent. II. Poll tax. There is no state poll tax. III. Inheritance tax. All property passing by will, descent, or transfer taking effect after death is subject to this tax. The rate for property passing to the father, mother, hus- band, wife, brother, sister, wife or widow of the son or husband of the daughter, adopted child or any legiti- mate lineal descendant, is 1 per cent on the excess over $20,000; passing to any uncle, aunt, niece, nephew, or lineal descendant thereof, 2 per cent on the excess over $2,000. In all other cases, 3 per cent on estates under $10,000; 4 per cent, $10,000 to $20,000; 5 per cent, $20,000 to $50,000; 6 per cent, over $50,000. The tax is collected by the county treasurer for the benefit of the state. By an act of 1901, property passing for religious, educational, or charitable purposes is ex- empted from the tax. IV. Corporation taxes. Corporations are, for the most part, taxed under the general, property tax. The slight differences in the method of assessment applied to corporate prop- erty have been described above. In the following cases the principles of the general property tax are departed from: (1) The Illinois Central Railroad pays 7 per cent on its gross earn- ings, made up as follows: Five per cent on gross earnings paid semi- annually; a tax not to exceed three-fourths of 1 per cent on assessed valuation of property; enough more to bring the total up to 7 per cent of gross earnings. This tax is paid to the state. (2) Foreign insurance companies, other than life, are required to pay 2 per cent of the gross amount of premiums received for business done in the state. This tax is in lieu of all taxes, state and local, except on real estate and except reciprocal taxes, and the tax is col- lected by the insurance superintendent. All burglary and casualty insurance companies, domestic and foreign, doing business in the state on the mutual plan are required to pay 2 per cent on cash collected as premiums from policy holders residing in Illinois in lieu of other munic- ipal or state taxes. Y. Business taxes and licenses. Insurance superintendent's certificate of authority to agent of for- eign insurance company, $2; license to agents to procure fire policies in unauthorized companies, $200, counties having less than 100,000 inhabitants, $25; commission merchants, $25; itinerant vendors of drugs, per month, $100. B. FEES. The fees are payable to state officials and are to be paid into the state treasury, as revenue: By secretary of state. — Incorporation, capital up to $2,500, $30; capital $2,500 to $5,000, $50; over $5,000, for each additional $1,000 capital, $1; for various certificates and fihngs, $1. By clerk of the supreme court. — Various fees. By superintendent of insurance. — Application , for certificate of au- thority, $30; filing annual statement, $10; agent, certificate of author- ity, $2. By the several boards. — Practice of medicine, examination, and cer- tificate, $15; practice of pharmacy, annual registration, $1; practice of dentistry, examination, $10. County Revenues. A. TAXES. I. Tlie general property tax. 1. Base — The property included is the same for the county tax as for the state. The taxes are extended upon the valuation ascertained by the equalization and assessment of property by the county board of re- view, and all property originally assessed by the state board of equalization. 2. Rate— The county board of the respective counties deter- mines the amount to be raised for county purposes, which is not to exceed 75 cents on each $100 valuation of property, unless otherwise authorized by vote of the county. 3. Collection — Collection is made as of state taxes by the town and district collectors, who make settlement with the county collectors. II, III, IV. Poll tax, inheritance tax, and corporation taxes. There are no county poll, inheritance, or corporation taxes. V. Business taxes and licenses. Dogs (in counties not under township organization license fees are kept by county), $1. County boards in counties under township organization, and county commissioners in others, may issue licenses for the sale of liquor at not less than $500 per annum. Malt hquor only, $150 per annum. These licenses become part of the general revenue of the county. B. FEES. The following county officials are required to pay over to the county treasurer the fees of their offices: Clerks of circuit court; recorder of deeds; county clerk; sheriff; and masters in chancery. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the method of assessment and of equalization are as described under the state and county taxes. 2. Rate— The proper authorities of to^vns, townships, dis- tricts, and incorporated cities, towns, and villages TAXATION AND REVENITE SYSTEMS— INDIAN TERRITORY. 693 certify to the county clerk the amounts to be raised by taxation, and such clerk determines the rate per cent upon the valuation that will produce the net amount. .3. Collection — Collection is in general the same as for state taxes and is made by the town or district collectors. II. Poll tax. Not generally collected by cities, but Alton collects $1.50 in lieu of two days' work on streets. III. Inheritance tax. There is no inheritance tax. IV. Corporation taxes. Foreign fire insurance companies are to pay, for the benefit of the fire department, 2 per cent of the gross receipts received by their agency in any city, town, or village. V. Business taxes and licenses. The city council in cities and the board of trustees in villages fix the amount and terms of licenses, includ- ing liquor licenses. Liquor licenses are to be not less than $500 per annum; malt liquors only $150 per annum. School Revenues. Cities, villages, and school districts have authority to levy a tax up to 2^ per cent on the last assessment for state and coi^nty taxes. The common school fund of the state consists of the proceeds of a 2-mill tax levied in the state assessment list annually, the interest on the school fund proper, being 3 per cent upon the proceeds of the sales of pub- lic land, and the interest on the surplus revenue fund. This fund is apportioned to each county in proportion to the number of children. The township and county school fund consists of the interest on the proceeds of the sale of the six- teenth section of common school lands. Road Revenues. Road commissioners are to make a list of the able- bodied men in their town between the ages of 21 and 50 years and assess not less than $1 nor more than $2 as a poll tax for highway purposes. This list is not to include persons within the limits of cities or incorpo- rated villages. Towns may abolish the poll tax by vote, or may by vote adopt the "labor system" for payment of the district road tax. INDIAN TERRITORY.' The Curtis bill, chapter 517 of the act of Congress, June 28, 1898, provides: Any city or town in Indian Territory having two hundred or more residents may become incorporated. " Such city or town governments shall in no case have any authority to impose upon or levy any tax against any lands in said cities or towns until after title is secured from the tribe; but all other property, including all improvements or town lots, which for the purposes of this act shall be deemed and considered personal property, together with all occupations and privileges, shall be subject to taxation * * * and i]jq councils of such cities and towns, for the support of the same and for school and other public pur- poses, may provide by ordinance for the assessment, levy, and collection annually of a tax upon such propertj', not to exceed in the aggregate two per centum of the assessed value thereof, in the manner provided in chapter 129 of said digest, entitled 'revenue,' and for such purposes may also impose a tax upon occupations and privileges," (The digest referred to in the Curtis bill is Mansfield's Digest of the Statutes of Arkansas, 1884.) OFFICERS. The officers most directly concerned with taxation are: (1) The county assessor, elected for two years. (2) The county board of equalization, composed of three citizens appointed by the governor. (3) The sheriff of each county, who is ex ciBcio tax collector. (4) The clerk of the county court, who acts as county auditor. 'This compilation is derived mainly from the following sources: Act of Congress, June 28, 1898, chap. 517, known as the Curtis bill. Mansfield's Digest of the Statutes of Arkansas, 1884. Annotated Statutes of the Indian Territory. Dorset Carter. West Pub. Co., St. Paul, Minn., 1899. Territorial Revenues. A. TAXES. I. The general property tax. 1. Base — a. The property included and exempt. — AH property, except that of Indians or Indian tribes, whether real or personal, in the territory, all moneys, credits, in- vestments of persons residing therein, unless exempted, is subject to taxation. (1) "Real property" includes not only the land itself, but all build- ings, structures, rights and privileges belonging thereto. (2) "Personal property" includes chattels, credits, and everything not part of any parcel of real property. (3) Exemptions, in addition to public property, are: Churches, col- leges, and public institutions of learning not managed with n view to profit; cemeteries; and institutions of purely public charity. b. Assessment. — The assessment is made by the county assessor. Every person is required to list his real as well as his personal property, and the list must be sworn to and show the value of the real items. Real property is to be assessed in the odd years as of the first Monday in June and at its true value, buildings being valued separately; and personal property, as of the first Monday in Februarj^ of each year. Refusal to furnish the list is a misdemeanor punishable by fine or imprisonment. Gas, telephone, bridge, street railroad, savings bank, mutual loan, and all other corporations are assessed on the basis of special lists showing 694 WEALTH, DEBT, AND TAXATION. the value of tangible and intangible property. Railroads are assessed in every second year by the railroad commissioners, composed of the gov- ernor, secretary of state, and auditor of public accounts. The secre- tary of state is to certify to the assessor of each county so much of the value of the railroad track as is located in the county, or in any city or town, as real estate. Rolling stock is apportioned by mileage. Prop- erty other than rolling stock and railroad track is to be assessed on the 1st of March in each year by the county assessors. Merchants are to be assessed on the average value of their stock in trade. Manufacturers are likewise assessed on the average value of materials received for manufacture. Banks are assessed on the amount of capital paid in, undivided profits, credits, and amounts deposited. Taxes on shares in banks are to be paid by the banks as agents of the shareholders. Pawnbrokers are to be assessed on property pledged. Express and telegraph companies are to be assessed on gross receipts as personal property, and their real and personal property is also assessed. c. Equalization. — The county court hears objections to the levy of taxes, and an appeal lies to the circuit court. The county board of equalization, composed of three citizens appointed by the governor, equalizes the as- sessment of real and personal property. 2. Rate— The rate of taxation for state purposes is : General expenses, one-half of 1 mill on the dollar ; sinking fund and interest, 4 mills on the dollar; public schools, 2 mills on the dollar. 3. Collection — Taxes are collected by the sheriff of the county, who is ex officio collector, and are due and payable be- tween the first Monday in November and the 10th of February. Taxes on real and personal property are a lien on such property from the first Monday in Febru- ary. After the 10th day of February taxes may be col- lected by distraint of personal property — garnishment. Sale of lands for delinquent taxes is made after the sec- ond Monday in April. II. Poll tax. For common school purposes |1 per capita is to be levied annually on every male inhabitant over 21 years of age. Ill and IV. Inheritance tax and. corporation taxes. There are no inheritance or corporation taxes. V. Business taxes and licenses. Privileges subject to taxation for state purposes are: Hawkers and peddlers, each six months, $25; clock peddlers, lightning rod, and stove agents, per year, $100; sewing machine agents, per year, $200; traveling insurance agents, matrimonial, and nuptial associations, per year, $100; vendors of liquors, per year, $300. County Eevenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and eqi alization are the same for county taxes as for state. 2. Rate— lor cou^ity purposes, indebtedness, and public schools, each, 5 mills on the dollar. 3. Collection — Same as for state. II, III, and IV. Poll tax, inheritance tax, and corpora- tion taxes. There are no county poll, inheritance or corporation taxes. V. Business taxes and licenses. Privileges subject to taxation for county purposes : Hawkers and peddlers, each six months, $25; circus, menagerie, per day, $100; side shows, per day, $50; public exhibitions, per day, $5; auc- tioneers, per year, $10; vendors of liquors, per year, $400; criminal con- viction, courts of record, $3; civil suits, each, $3; writs of summons and execution, and records, each, 50 cents. ^ Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — Ah levies of taxes in cities and towns are to be based upon the appraisement of the county assessor, as equal- ized for the levy of state and county taxes. 2. Rate— The rate is limited to 2 per cent upon the assessed value. 3. Collection — Same as for county taxes. Note. — Owing to the fact that prior to 1902 no territorial or county governments had been organized in Indian Territory, the greater part of the Arkansas laws given above were at that time practically inopera- tive. The civilized Indian nations collected small amounts of special taxes on I've stock and the incorporated cities and towns made their own assessments and collected revenue under the provisions of the Curtis bill, referred to above. INDIANA.' Indiana depends mainly upon the general property tax. This tax has substantially the same form as in other states; but there are radical differences in the administration which distinguish the so-called "In- diana system" from that of other states. These distinguishing features are: (1) A state tax com- mission, with full directive and supervisory powers 'This compilation is derived mainly from Burns 's Annotated Indiana Statutes, 1901, three volumes and an index:, Indianapolis, The Bowen- Merrill Company, 1901. over the local assessors ; (2) a county assessor in each county, responsible to the tax commissioners, exer- cising supervisory authority over the township assess- ors and with power to make assessments where the local assessors fail to do so; (3) a regular system of conferences, at which assessment officers agree upon the policy to be followed. The provisions of the law are minute and detailed in the extreme, and it is in the attention to detail rather than in any difference in principle that the TAXATION AND REVENUE SYSTEMS— INDIANA. 695 characteristics of the system are to be found. But these details do not lend themselves to classification and can not be shown in the following abstracts. There is no inheritance tax and practically nothing in the way of special taxes on corporations. Another feature of the Indiana system is that it places the collection of all taxes — state, county, and municipal — in the hands of one person — the county tax collector — thus bringing all the taxes levied on one person together as one bill or at least into one payment. CONSTITUTIONAL PROVISIONS. ARTICLE IV. Seo. 22 (§ 118). The general assembly shall not pass local or special laws in any of the following enumerated cases, * * * for the assessment and collection of taxes for state, count}', township, or road purposes. ARTICLE X. Sec. 1 (§ 193). The general assembly shall provide, by law, for a ■ uniform and equal rate of assessment and taxation; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious, or charitable purposes as may be specially exempted by law. OFFICERS. The officers most directly concerned with taxation are: (1) The township assessors, one in each township, elected every four years. (2) The county assessors, one in each county, elected every four years. (3) The state board of tax commissioners, two persons, appointed by the governor for a term of four years, together with the secretary of state, the auditor of state, and the governor, ex officio. (4) The county auditors, one in each county, elected every four years. (5) The county board of review, composed in each county of the county assessor, county auditor, and county treasurer, and two free- holders, to be appointed by the judge of the circuit court. (6) The county treasurers are county tax collectors, and are elected for four years. N. B. — City assessments are made by township assessors. State Revenues. A. TAXES. I. TTie general property tax. 1. Base — a. The property included and exempt. — All property within the jurisdiction of the state not expressly exempted is subject to taxation. Property is classi- fied for purposes of taxation as follows : (1) Real property, which includes all land within the state, and all buildings and fixtures; "railroad track," including the right of way, stations, and improvements, except machinery, stationary engines, and other fixtures, which are considered personal property. Possessory claims are treated as personal property. (2) Personal property, which includes all goods and chattels within the state; all ships and vessels at home or abroad owned in the state; all goods, etc., outside the state but owned by the inhabitants, except property permanently invested in another state; all credits less debts; all shares in corporations, not exempt, unle.ss the corporation is itself taxed on all its property; shares in national banks, less the value of real estate taxed to the bank; all shares in foreign corporations except national banks; all moneys; all annuities and royalties; all interests owned by individuals in lands the fee of which is in the United States; railroad rolling stock; franchises granted by the law of the state and used by any person or corporation; the mains, pipes, and wires of gas, electric light, and waterworks companies. / Any person owning real estate subject to a mortgage not exceeding $700 nor half the value of the property may, by reporting the fact, have the mortgage assessed to the mortgagee and enjoy a deduction of that amount from the assessed valuation of the land. (3) Exemptions from taxation include the personal and real property of every manual labor school or college incorporated in the state, such real estate not to exceed 320 acres; every building used for educational, literary, scientific, or charitable purposes and the land thereof not exceeding 40 acres; also the personal property, endowment, and in- come belonging to any such institution, churches, and cemeteries. h. Assessment. — In general there is but one assess- ment for the property tax for state, county, and municipal purposes. Most property is assessed by the township assessors, who work under the immediate supervision of the county assessors, who have power to list property omitted, and the county assessors in turn are under the direction of the state board of tax commissioners. This arrangement, giving, as it does, direct administrative control from the top down, is peculiar to the so-called "Indiana system." In general, property is assessed on the basis of sworn statements returned to the assessors by the taxpayers, but the property of railroad, telegraph, and certain other large corporations is assessed by the state board of tax commissioners and the result is apportioned among the counties. Very heavy penalties, ranging from $10 to $5,000, or six months in jail and 50 per cent increased assessment, are provided for returning false lists or for refusal to swear to lists. Real estate is assessed but once every four years, the last assessments being in 1899 and 1903, and the assessment is revised annually for improvements and other changes. All other property is assessed annually. The assessment formerly referred to the 1st of April, but in 1903 this date was changed to the 1st of March. Personal propert}" is generall}^ assessed where actually located, and not where the owner resides. Land is to be valued by the assessor at the price it would bring at private sale, and not at a forced or sheriff sale. The same rule applies to personal property. Mortgaged real estate is assessed to the mortgagor at full value, except that the owner may deduct from such value the amount of any mortgage not exceeding $700 nor exceeding one-half the assessed value of the property, provided he reports the name and address of the mortgagee, who is then taxed upon the mortgage. All interests in lands the fee to which is still in the state or the United States are to be assessed as personal property, but lands sold by the state and not conveyed are to be taxed as if conveyed. 696 WEALTH, DEBT, AND TAXATION. Private bankers and brokers are assessed upon their real estate and the excess of their credits over their debts and deposits. State and national banks, except savings banks, are assessed upon their real estate, only the shares being taxable at market value, or if there is no market value, at book value, less the value of the real estate. The assessment is made to the shareholders at the place where the bank is located, and the bank officers are required to furnish the names and residences of the stockholders. Corporations in general are assessed the same as individuals on all corporate property, including corporate stock and franchises . Corporate taxation is thus a part of the general property tax system of the state. Shares in corporations, all the property of which is taxable, are not assessed to the shareholder. Every franchise is to be listed and assessed as personal property. The county board of review values and assesses the capital stock and all franchises and privileges of domestic corpora- tions, unless otherwise provided. The capital stock is listed for taxa- tion at its excess of value over franchises and tangible property. Telegraph, telephone, express, sleeping car, freight car, and pipe-line companies are assessed by the state board of tax commissioners, except upon the real estate not necessarily used in the conduct of the business of such companies. This assessment is made by the unit rule, the value of the entire property of each such company being ascertained from the market value of the stocks, plus the par value of the bonds, and the portion used in Indiana being determined on a mileage basis. The assessment so made is then apportioned among the counties, etc., also on a mileage basis. In the case of railroads (including street railroads) the "railroad track" and "rolling stock" are assessed by the state board of tax commissioners in the same manner as the property of corporations named above, proper allowance being made for the value of property assessed locally. Dogs are entered in the list of property but not valued. (See Rate.) Foreign bridge companies are assessed upon their gross receipts as if property, as well as upon their tangible property. c. Equalization. — The county board of review an- nually equalizes the valuation of real and personal property assessed in each county. The board passes upon each individual valuation and revises the assess- ment list. It also equalizes as between townships or divisions of townships and determines a rate per cent to be added or deducted from the various classes of property throughout the township. If necessary, the board may set aside the assessment of the whole county and order a new one, but it has no power to depart from the true cash value in fixing assessments. A feature of equalization in practice is the annual meeting of the county assessors of the state, called by the state board of tax commissioners for purposes of conference. The state board of tax commissioners hears appeals from the county board of review. It equalizes its own assessments of railroad property. In the years that real estate is assessed it equalizes real property assessments. It also equalizes the assessment lists between the several counties, adding or deducting a rate per cent according to classes of property consid- ered separately. The state board of tax commissioners also has certain powers which work effectual equalization, though not so called. It has powers of supervision and examination over the county and township assessors. Each county is to be visited once in each year by the state board. Because of the close rela- tionship of the assessment officials, from the township assessors to the state tax commissioners, a complete and uniform assessment of all property at its actual cash value is secured, and an equality of taxation is attained. 2. Rate— The rate for state taxation, expressed in cents upon each $100 valuation for state expenditures, is fixed by the legislature. The j-ate on dogs is $1 for a male, $2 for a female, and $2 for each additional dog. 3. Collection — All taxes on property, whether for state, county, school, road, or other purposes, are collected by the county treasurer. One-half the taxes, including all the road tax, is to be paid on or before the first Mon- day in May, the remainder by the first Monday in November. Taxes become a lien on all real estate from the 1st of March, and such lien is a state lien and is for all taxes, state, county, school, road, or town- ship. The penalty for delinquency is 10 per cent on the first and 6 per cent on the second installment. The county treasurer may collect by levy and sale. II. Poll tax. The poU tax is assessed on every male inhabitant of the state between the ages of 21 and 50 years. Every person is listed for his poU tax in the county of his residence. The amount to be charged on each poll is fixed by the general assembly for state purposes and for schools. Collection is made by the county treasurer. III. Inheritance tax. There is no inheritance tax. The property in the decedent's estate in the hands of the administrator or executor is subject to the general property tax, and penalties are imposed on such officer personally for delinquency. The administrator or executor is also liable for back taxes unpaid during the life of decedent. In the case of a legacy to any literary, scientific, or charitable institution, that portion of the estate is exempt. IV. Corporation taxes. All corporations are taxed under the general prop- erty tax. Foreign insurance companies pay a tax of $3 on each $100 excess of premiums received over losses paid in the state. (This is an exception to the system of the state.) In addition to the general property tax domestic corporations are also taxed upon the excess of the cash value of their capital stock over the assessed value of their property. Foreign bridge companies are taxed on their gross earnings as on property. V. Business taxes and licenses. Collected by county treasurer mainly for the benefit of state school fund. — To keep a ferry, $3 to $50; ,in each county from traveling TAXATION AND REVENUE SYSTEMS— INDIANA. 697 merchants and peddlers not residents and selling foreign merchan- dise when capital is not over $1,000, $5; capital $1,000 to $2,000, $7.50; capital $2,000 to $5,000, $10; capital over $5,000, $20. (Peddlers of tea and coffee are exempt.) Exhibitions and shows, tor each perform- ance, $5 to $25. (The above go to the county agricultural society.) Brokers, per annum, $100; liquor licenses, $100. The secretary of state is authorized to issue a license to sell prison made goods, per annum, $500. B. FEES. By secretary of state. — Commission of notary, $1; commission of commissioner of deeds, $5; seal, 50 cents; filing charters, 200 words, $1 ; articles of incorporation, stock $10,000 or less, $10; stock over $10,000, one-tenth of 1 per cent ; for increase of stock, same fees. Mutual insurance companies' charters, $25; rehgious and other corporations' charters, $5; building and loan associations, stock $50,000 or less, $10; building and loan associatiohs, stock over $50,000, one twenty-fifth of 1 per cent; reduction of stock, $5; decree of court changing name of corporation, $5; amendments to charter, 20 cents per 100 %vords, not less than $5; filing certificate of incorporation, insurance company, $2; insurance companj', for live stock charter $10. By the auditor. — Examination of statement of insurance company, $5 ; filing statement of subscription, live stock insurance company, $10. By the board of dental examiners. — For examination, $20; for reex- amination, $10; for issuance of certificate on diploma, $6; for license fee, 50 cents. By the board of pharmacy. — For registration and certificate, $2; for examination, $3; for registration, $1; for assistants, as above, $1, $2, 50 cents. By the medical board. — For applicants with diploma, $10, with Ucense fee of $1; for examination, $25, with license fee of 50 cents. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property subject to taxation ajid the methods of assessment and of equaUzation are substantially the same for county as for state taxation. 2. Rate — The rate is determined by the county commissioners. There are various limits, the most general one being 33 cents per $100 of assessed valuation, but extra rates are allowed under varying circumstances. 3 . Collection — Substantially the same as for state taxes. II. Poll tax. The amount to be charged on each poll for county expenditures is determined by the board of county commissioners. Ill and IV. Inheritance tax and corporation taxes. There are no inheritance taxes, or special corpora- tion taxes for the counties. Licenses levied by the county authorities accrue to the state school fund. V. Business taxes and licenses. Counties are authorized to grant a number of licenses and to charge therefor the following fees : To keep a ferry, per annum, $2,50; transient merchants, $10 to $25 a day, according to size of the largest city in the county for which the license is granted ; foot peddlers, per annum, $25 ; wagon peddlers, per annum, $50. Soldiers and sailors are given licenses for the payment of a fee. The foregoing license fees are paid to the school fund. Expo- sitions and shows, for each performance, $5 to $25. The above goes to the county or district agricultural association fund. To keep a stallion, per annum, 50 cents. Liquor license, $100. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the naethod of assessment and of equalization are substantially the same for municipal purposes as for state and county. 2. Rate — The rate is determined by municipal legislative authorities. For general municipal purposes in cities the maximum rate is 90 cents on SIOO. For school districts the maximum rate is 22 cents on $100. But many special rates are allowed, and the rates vary in different classes of cities. 3. Collection — Municipal taxes are collected by the county treas- urer in substantially the same maimer as state and county taxes. II. Poll tax. a. General. — Cities may levy a poll tax at not to exceed 50 cents. &. Road. — Able-bodied men between 21 and 50 years of age may be called upon for from two to four days' labor in April. The labor tax may be commuted for $1 .25 per day. Ill and 1\. Inheritance tax and corporation taxes. There are no inheritance or special corporation taxes for municipalities. V. Business taxes and licenses. Qties and towns may license pawnbrokers, per annum, $10 to $100; merchants and peddlers, same rate as county, and in addition thereto; liquor hcense, in addition to county license — cities, $250; incorporated towns, $150. School Revenues. State tax, 16 cents per $100 of assessed valuation and 50 cents on polls. Township, town, and city special tax for equipment, not to exceed 50 cents per $100 of assessed valuation; local tax for tuition, not to exceed 25 cents; and special tax to pay debts, not to exceed 25 cents. The proceeds of the sale of public lands form a permanent school fund, the interest only being paid to the current school fund. 698 WEALTH, DEBT, AND TAXATION. IOWA. Iowa depends almost entirely upon the general property tax for state, county, and municipal reve- nues. There is an inheritance tax, but no special cor- poration taxes, except on foreign insurance compa- nies. Corporations generally are assessed by local assessors. A few are assessed on their property by the state executive council. Changes of late years have been from taxes on gross revenue to those on property. CONSTITUTIONAL PROVISIONS. ARTICLE III. Sec. 30. The general assembly shall not pass local or special laws in the following cases: For the assessment and collection of taxes for state, county, or road purposes. ARTICLE VIII. Sec. 2. The property of all corporations for pecuniary profit shall be subject to taxation the same as that of individuals. OFFICERS. The officers most directly concerned with taxation are: (1) The township and city assessors, elected biennially, one in each township and city. (2) The township trustees and city councils, which act as boards of review. (3) The county boards of supervisors, which act as county boards of review and equalization. (4) The state executive council, composed of the governor, secretary, auditor, and treasurer of state, which constitutes the state board of review, and acts as a state board of equalization, and also as an assessment board for certain classes of property. (5) The county treasurers, who are the tax collectors. State Revenues. A. taxes. I. TTie general property tax. 1. Base — a. The property included and exempt. — All real and personal property not specially exempt is subject to this tax. (1) and (2) There are no special definitions of real and personal propert}' for purposes of taxation. Ferry franchises and toll bridges are defined as real estati'. Mortgages are taxable, and no deduction is allowed on that account from the assessed value of the land. Credits, moneys, annuities, bank notes, and shares of stock incorpora- tions are all taxable. Debts may be deducted from the total of moneys and credits. (3) The exemptions, in addition to public property, are: Cemeteries: crematoriums; fire engines, etc., with houses and grounds; grounds and buildings for public libraries, for literary, scientific, charitable, benevo- ' This compilation is derived mainlv from the following sources: The Annotated Code of Iowa, 1897. The Revenue Laws of the State of Iowa, compiled by Frank F. Mcr- riam, auditor of state, 1901. The Supplement to the Codr of Liwa, 1902. lent, agricultural, and rehgious institutions and societies, not exceeding 160 acres ; personal property and investments of such institutions ; farm produce and wool of the harvest or shearing of previous year; all poultry, 10 stands of bees, all swine and sheep under 6 months of age and all other domestic animals under 1 year; private libraries and professional libraries up to $300; family pictures; household furniture to $300, and kitchen furniture; beds and bedding; all wearing apparel in use; all food provided for the family ; estates of persons who, by reason of age or infirmity, are unable to contribute; farming utensils, the team, wagon, and harness of teamsters and draymen, and the tools of a me- chanic, all up to $300 ; Government land entered and purchased, for one year; the homestead up to $800 of the widow of any Union soldier or sailor, also of any honorably discharged Union soldier or sailor unable to perform labor and dependent. In the assessment of farm lands a reduction that is called an exemption is made from the valuation of the farms equal and proportionate to the area of roads adjacent to such lands. (Modified in 1904.) Until 1910 sugar mills, with machinery, tools, and appliances, and not to exceed 10 acres of land, are to be exempt. h. Assessment. Every person of full age and sound mind is required to furnish the assessor with a sworn statement of the property owned hj him on the 1st day of January. Refusal to furnish such a statement results in double assessment, while making a false statement is punishable as perjury. Valuations are fixed by the assessor at the actual cash value, and the assessment is at 25 per cent of such value. The assessment rolls are to be completed by the assessor by April 1 . Real estate is assessed only once every two years. Moneys, credits, etc., in general, are assessed where the owner resides. Merchants and manufacturers are assessed upon the average amount of stock held during the year. When corporations are taxed on their property, the shares of stock are exempt. Shares of stock in national banks are assessed to the shareholders where the bank is located. Shares of stock in state and savings banks are assessed to the banks. Bank stock is assessed on the basis of capital, surplus, and undivided profits, less the value of real estate, which is assessed separately. Shares of .stock in corpora- tions generally are assessed to the corporations, less the value of real estate. The following items are assessed by the executive council ; Telegraph and telephone companies, by the unit rule; the assessment so made is apportioned on a basis of mileage and taxed as other property. Railroads — the right of way, roadbed, bridges, culverts, rolling stock, depots, station grounds, shops, buildings, gravel beds, and all other property exclusively used in the operation and maintenance of the railway; but not lands outside, nor the railway bridges across the Missis- sippi and Missouri rivers, nor grain elevators, which are assessed by the local assessors. In assessing such property the council takes into con- sideration the gross earnings, etc., and proceeds generally upon the unit rule. The assessment so made is apportioned among the counties on a mileage basis. Railways report also the number of cars run by them but belonging to other companies, and these are similarh' assessed by the executive council . Express companies are assessed upon their property, including their shares of stock, by a unit rule, and this assessment is apportioned among the counties and townships on a mileage basis. c. Equalization. — The township trustees act as a local board of review and adjust assessments between TAXATION AND REVENUE SYSTEMS— IOWA. 699 individuals; they also hear appeals. Appeals from their decisions lie to the district court. The board of supervisors of each county constitutes a county board of review and adjusts the assessments between the several townships, cities, and towns of the county. The executive council acts as state board of review and equalizes the assessments between the several counties, adding to or deducting from the valuation- of each kind or class of property, so as to make the assess- ments equal. 2. Rate— The general assembly fixes the total amount to be raised for state purposes. The executive council annually determines +he rate per cent on the valuation of the taxable property necessary to raise the amount fixed by the general assembly. 3. Collection — Taxes are collected by the county treasurers, and are payable at any time between the first Monday in Janu- ary and the 1st day of March; or one-half may be paid before March and the remaining half before the 1st day of September. If at least half is not paid before the 1st day of April, the whole amount becomes delinquent as of March 1 . In case the second installment is not paid before the 1st day of October, it becomes delin- quisnt as of the 1st day of September. Delinquent taxes draw interest at 1 per cent a month. Taxes are a lien on the property on which they are levied, and may be collected by distress and sale. II. Poll tax. There is no state poll tax. III. Inheritance tax. All property passing by will or inheritance, or by gift intended to take effect after death, except to the father, mother, husband, wife, lineal descendant, adopted child, or to charitable, educational, or religious socie- ties or institutions, is subject to a tax of 5 per cent on estates of $1,000 or more; in 1904, if inherited by brothers and sisters who are aliens. 10 per cent; by other aliens, 20 per cent. The tax is paid to the state treasurer by the execu- tors, etc. IV. Corporation taxes. In general, corporations are taxed under the general propertj^ tax, but a few are assessed by a state board on part of their property. The following, however, are differently taxed: Insurance companies, other than fraternal, beneficiary, and county mutual companies, are taxed upon their annual gross receipts at the fol- lowing rates: Foreign companies incorporated or owned outside of the United States, 3^ per cent (since 1902, 2J per cent) ; foreign companies, United States, 2\ per cent. Domestic insurance companies are taxed on their property as other corporations. (In 1900 a law imposing a 1 per cent tax on premiums was repealed and in 1902 reenacted with rate of 1| per cent). V. Business taxes and licenses. The state derives no revenue from licenses for the sale or manufacture of intoxicating liquors, or from the "mulct tax" on such sale or manufacture. (See also County revenues.) Itinerant physicians, $250 per annum; itinerant vendors of drugs, $100 per annum. B. FEES. By state board of medical examiners. — For examination, $20; for cer- tificate on diploma, $.5. By state board of pharmacy. — For examination, $.5; for certificate, $2; for renewal of certificate, $1. By state board of dentistry. — For examination , $10; for certificate, $2 ; for renewal, $1. By the secretary of state. — For articles of incorporation, $25, and on each $1,000 over $10,000 capital, $1; increase of capital stock per $1 ,000, $1 , no fee to exceed $350. (The same fees are required of foreign corporations.) By the auditor of state, from insurance companies. — For filing appli- cation, etc., domestic companies, $10, foreign companies, $25; for per- mission to foreign companies, $2; for filing annual statement, etc., domestic companies, $3, foreign companies, $20^ for certificate of authority to agent, domestic companies, 50 cents, foreign companies, $2. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the method of assessment and of equalization are substantially the same for county as for state taxation. 2. Rate— The rates for various purposes are determined by the county board oi supervisors. The levy may, in some instances, be submitted to a popular vote. 3. Collection — County taxes are collected in substantially the same manner as are state taxes. II, III, and lY. Poll tax, inheritance tax, and corpora- tion taxes. There are no county poll, inheritance, or special cor- poration taxes. V. Business taxes and licenses. The constitution forbids the issue of licenses for the sale or manufacture of intoxicating liquors in the state. Such manufacture or sale is regulated under what is known as the "mulct tax" law, by the terms of which $600 are annually collected in installments from all dealers in intoxicating liquors. The receipts are apportioned equally between the county and munici- pality within which the place of business is located. Peddlers outside of a city, $1 to $50; circuses and traveling shows, for each place, not to exceed $100. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the method of equaliza- tion-are the same as for state and countv taxes. 700 WEALTH, DEBT, AND TAXATION. Cities are assessment areas excluded from the town- ship and county assessment areas, but are, practi- cally, districts coordinate with townships. They pro- vide their own assessors, whose duties are substantially the same as those of township assessors, and may or may not use the assessment employed for state and county taxation. 2. Rate— Fixed by the city council. 3. Collection — Municipal taxes are collected by the county treas- urer. II. Poll tax. Cities and towns have power to provide that all able-bodied male residents between the ages of 21 and 45 years shall, by themselves or by substitutes, per- form two days' labor of eight hours each upon the streets, avenueS, alleys, highways, ox. puolic grounds, commutable at not over SI. 50 per day. For failure either to perform the work or to make such commuta- tion payment, a penalty not to exceed $2 per day, or $4, may be required. In road districts the supervisor is to require two days' labor on the roads of all able-bodied males between 21 and 45 years of age. The penalty for failure to work is $3 per day. Members of the Iowa National Guard and of fire companies are exempt from these taxes. Ill and IV. Inheritance tax and corporation taxes. Municipalities do not participate in the inheritance tax and have no special taxes on corporations. V. Business taxes and licenses. (See under County revenues for provisions relating to tax on the sale of intoxicating liquors.) Cities generally have power to license and tax hotels, restaurants, and eating houses, auctioneers, peddlers, plumbers, billposters, itinerant doctors, junk dealers, scavengers, pawnbrokers, billiard saloons, billiard and pool tables, bowling alleys and shooting galleries, circuses, menageries, theaters, and shows. School Revenues. The state school funds are derived from two sources : The permanent fund from proceeds of sale of lands, etc., of which only the interest is used. The temporary fund from forfeitures, fines, escheats, and estrays. The county supports the high schools by a maximum tax levy of 5 mills ; for current expenses only, 2 mills. The remainder of the school revenues are raised by the school districts. The amount to be raised is determined by the school board, or by vote of the district, and levied by the county supervisors. KANSAS.' Kansas depends almost entirely upon the general property tax for state, county, and municipal reve- nues. The poll tax is for local road purposes only. There are no inheritance or special corporation taxes, except on insurance companies. Railroad, telegraph, and telephone companies are the only corporations assessed by a state board. CONSTITUTIONAL PROVISIONS. ARTICLE XI. Sec. 1. The legislature shall provide for a uniform and equal rate of assessment and taxation; but all property used exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent, and charitable purposes, and personal property to the amount of at least two hundred dollars for each family, shall be exempted from taxation. Sec. 2. The legislature shall provide for taxing the notes and bills discounted or purchased, moneys loaned, and other property, effects, or dues of every description (without deduction), of all banks now existing, or hereafter to be created, and of all bankers; so that all prop- erty employed in banking shall always bear a burden of taxation equal to that imposed upon the property of individuals. Sec. 3. (jVs amended in 1875.) The legislature shall provide, at each regular session, for raising sufiicient revenue to defray the current expenses of the state for two years. Sec. 4. No tax shall be levied except in pursuance of a law which shall distinctly state the object of the same; to which object only such tax shall be applied. Sec. .5. (Provides for public debts and an annual tax to pay the interest and principal.) ARTICLE VI. ' This compilation is derived mainly from the General Statutes of Kansas, 1901, by C, F. W. Dassler: Topeka, Kans., 1901. Sec. 3. The proceeds of all lands that have been, or may be, granted by the United States to the state, for the support of schools, and the five hundred thousand acres of land granted to the new states, under an act of Congress distributing the proceeds of public lands among the several states of the Union, approved September 4, A. D. 1841, and all estates of persons dying without heir or ivill, and such per cent as may be granted by Congress, on the sale of lands in this state, shall be the common property of the state, and shall be a perpetual school fund, which shall not be diminished, but the interest of which, together with all the rents of the lands, and such other means as the legislature may provide, b}' tax or otherwise, shall be inviolably appropriated to the support of common schools. Sec. 7. (Fixes the university fund.) article IX. Sec. 3. (Fixes the term of county officers at two years, except county commissioners, three yeare.) Sec.^. (Fixes the term of township officers at one year.) OFEICERS. The officers most directly concerned with taxation are: fl) The trustee of each township, elected for one year, now elected biennially, who acts as assessor for the township. (2) The city assessor, appointed annually by the mayor and common council of all cities of the first and second classes. (3) The county clerk, elected for two years, who acts as county auditor and makes up the assessment roll for the county. (4) The county board of equalization, composed of the board bi county commissioners. (.5) The state auditor. TAXATION AND REVENUE SYSTEMS— KANSAS. 701 (6) The state board of equalization, composed of tiic secretary of state, state auditor, and state treasurer. (7) The state board of railroad assessors, composed of the auditor of the state, lieutenant governor, secretary of state, attorney-general, and state treasurer. State Revenues. A. TAXES. I. TTie general property tax. 1. Base — a. The property included and exempt. — All property in the state, real and personal, not expressly exempt, is subject to taxation. (1) " Real property," besides the land and improvements, includes mines, minerals, quarries, mineral springs, and wells, rights and privi- leges appertaining thereto: but certain real estate of railroads is treated as personal property. (See next paragraph.) (2) " Personal property " includes every tangible thing subject to own- ership not forming part of real estate; also all tax sale certificates, judgments, notes, bonds and mortgages, and all evidences of debt secured by lien on real estate; also the capital stock, undivided profits, and all other assets of every company, incorporated or unincorporated, and every share or interest in such stock, profit, or assets, provided the same is not included in other personal property subject to taxation or listed as the property of individuals; and also every share or interest in any vessel or boat used in navigating any of the waters within or bordenng on this state, whether such vessel or boat shall be within the jurisdiction of the state or elsewhere; and also all "property" owned, leased, used, occupied, or employed by any railway or telegraph com- pany or corporation within the state, situate on the right of way of any railway. (3) Exemptions include, in addition to all public property (except land bid off for counties or cities at tax sales); churches; parsonages; public schools; cemeteries; scientific, literary, and benevolent associa- tions; the moneys and credits of universities, colleges, academies, or public schools ; fire apparatus and buildings therefor ; personal property to the extent of $200 for each family ; wearing apparel ; public libraries ; family libraries and school books up to $50; the meeting hall of any post of the Grand Army of the Kepublic; money or other benefits of fraternal beneficiary, societies; and the uniforms of officers and soldiers of the Kansas National Guard. h. Assessment. — There is but one assessment for state, county, and municipal purposes, but the state and county roll after equalization may differ from the municipal roll. The assessment is begun by the local assessors and completed or assembled by the county clerk and refers to the 1st day of March. Real prop- erty and improvements are assessed together in the even years, except for changes in improvements which are entered annually and except also that cities of the first and second classes may order an annual assessment of real estate. Personal property is assessed annually, and all property, except enumer- ated classes which might thus escape taxation, is assessed in the township where it has its natural or its legal situs. Every person of full age and sound mind is required to furnish the assessor a sworn list of his property including the value, which, "however, is not binding in any way on the assessor, who is to determine the true value in money from actual view and inspection of the property. Refusal or failure to submit a sworn list subjects the taxpayer to a penalty of an increase of 50 per cent, to be made by the county clerk on the valuation as returned by the assessor. Submitting a false state- ment constitutes a misdemeanor, punishable by a fine not to exceed $50 and imprisonment not to exceed ninety days, or both. In case of railroads the penalty is $1,000; in that of telegraph and telephone com- panies, it is $500 and $100 per day after March 20. Corporations in general are assessed as are natural persons, except railroad, telegraph, and telephone companies, which are assessed by a state board. ■ Railroads, including car companies, are assessed by the state board of appraisers and assessors on the basis of a detailed statement as to amount, kind, and value of property, furnished by the companies, and the assessment so made is apportioned to the counties, cities, and townships through which the roads run, on an average valuation per mile. This assessment covers only property necessarily used in con- nection with the road, other property being assessed by the local assessors. Telegraph and telephone companies are assessed by the same board, and their valuation is apportioned among the counties only on the basis of mileage. Banks are nominally assessed upon their real estate only, the shares being assessed in the name of the stockholders, but the bank must pay the taxes on the shares. The shares of stock in corporations assessed upon their capital or property are not assessed to the shareholders. Private bankers and building and loan associations are assessed on the monthly average of their capital and undivided profits. Kansas insurance companies are assessed upon their property as other corporations, but other insurance companies pay a corporation tax. Mortgages are assessed as other property. Merchants and manufacturers are assessed upon their average monthly holdings during the year and are required to declare values onlv. Debts owing in good faith may be deducted from gross amount of credits. c. Equalization. — The state board of equalization equalizes the assessment as between the different counties, by adding to or deducting from the assessment in each county such a percentage as may be required, but it may not reduce the aggregate for the state.' 2. Rate— The state board of equalization fixes the rate for state purposes and apportions among the several counties the amount which each is required, by law, to raise. 3. Collection — Taxes for state purposes, as well as township and county taxes, are collected by the county treasurers. Taxes become a lien on the property on November 1 in each year. They may be paid in two installments, one-half on or before December 20 and one-half on or before June 20, but if the first installment is not paid when due, the whole tax becomes delinquent and may be collected at once, together with a penaltj^ of 5 per cent on the first installment. All taxes delinquent after June 20 involve an additional penalty of 5 per cent, but if a taxpayer pays both installments in December, he receives a rebate of 5 per cent on the 702 WEALTH, DEBT, AND TAXATION. second installment. Delinquent taxes are collected by the sheriff by seizure and sale of property. II and III. Poll tax and inheritance tax. There are no state poll or inheritance taxes. IV. Corporation taxes. There are no corporation taxes. other than the general property tax except the local tax on insurance com- panies. Mutual life insurance conapanies pay through the state superintendent of insurance a license of $100 per annum. All insurance companies pay $55 for a certificate of authority; $50 annually for filing annual state- ments, and $2 for each license granted an agent. Life insurance companies, not organized under the laws of the state, pay 1 cent per thousand insured for valuation of policies. All expenses of the insurance department over and above fees received are assessed on companies doing business in the state. Every insurance company, domestic or foreign, pays $50 per annum to the school fund. There is also a retaliatory tax on companies of states which tax Kansas companies more heavily than Kansas does such insurance companies. B. FEES. For examination by the bank commissioners banks are obliged to pay a fee graduated according to their capital. Corporations, when receiving charters or authority to do business in Kansas, pay a charter fee to the state treasurer for the benefit of the state school fund — rates, one-tenth of 1 per cent on the first $100,000 of capital stock, one-twentieth of 1 per cent on the next $400,000, $200 for each $1,000,000 or fraction thereof over $500,000; also fees for filing papers, etc. County Revenues. A. TAXES. I. The general property tax. 1. Base — a and i. The property included and exempt, and the assessment. — The property included and the method of assessment are the same for the county as for the state.' c. Equalization. — The county board of equalization equalizes the assessments of all the taxpayers of the county so as to make such assessments conform to the true money value of their property. 2. Rate— The county commissioners determine the amount of money to be raised for county purposes, and the countjr clerk computes the rate on each SI 00 of assessed valua- tion necessary to raise the amount, subject, however, to the following limitations: In counties where assessed valuation is $5,000,000 or less, not more than 1 per cent; over $5,000,000 but not over $6,000,000, not more than 8i mills; over $6,000,000 but not over $7,000,000, not more than 71 mills; over $7,000,000 but not over $8,000,000, not more than 6J mills; over $8,000,000 but not over $9,000,000, not more than 5J mills; over $9,000,000, not more than J per cent. These rates may be exceeded when so voted by the people. .3. Collection — County taxes are collected, as are state and township taxes, by the county treasurer. II, III, and IV. Poll tax, inheritance tax, and corpora- tion taxes. The counties levy no poll tax, there is no inheritance tax, and they receive no part directly of the special corporation taxes which are assessed against insurance companies. V. Business taxes and licenses. Ferry license rates may be fixed by county commissione. s, $10 to Druggists who sell spirits for medical, scientific, or mechanical pur- poses pay an annual fee of $5. Municipal Revenues. A. taxes. I. The general property tax. 1. Base — The property included and the assessment and equali- zation are practically the same as for state and county purposes. Local taxes are levied on the assessment roll as equalized by the county board without necessarily being corrected for state equalization. The property of telegraph and telephone companies, except their local real estate, is not apportioned below the counties, as there is no municipal tax on such companies. 2. Bate— The rate expressed as a percentage, or in mills on the dollar, is fixed by the mayor and councilmen in cities, by the trustees in townships (with the concurrence of the county commissioners), or in cities which consti- tute school districts and in school districts, by the boards of education and school boards. In cities of the first class the rate is not to exceed 6 mills on the dollar for the general fund; 6 mills for general improvements, except- ing improvements for which special assessments are levied (debt charges are not included in these limits); nor for all taxes together, exclusive of school, waterworks, sewer, and special improvement taxes, 2 per cent. A tax not to exceed 2 mills may be levied for water supply. In cities of the second class the rate for general revenue may not exceed 10 mills on the dollar; for general improvements, 5 mills; nor for all taxes together, exclusive of school taxes, 4 per cent. In cities of the third class the rate limits are the same as for the second class, except that for general improvements, which is 10 mills, and there may also be a tax not to exceed 3 mills for parks. For school purposes, the inhabitants of school districts may vote a tax up to 2 per cent. In cities of class 1 under 30,000 inhabitants the school tax may not exceed 8 mills; over 30,000, 12 mills, plus 3 mills for buildings; in cities of class 2, 15 mills; class 3, 2 per cent. 3. Collection — Municipal taxes are collected by the county treasurer. II. Poll tax. In townships all males 21 to 45 years of age who have resided in the state thirty daj^s, who are capable of performing labor on the public highways, and are not a township charge, are liable each year to per- form two days' work of eight hours each on the public roads, under the direction of the road overseer within whose district they may respectively reside, or furnish TAXATION AND REVENUE SYSTEMS— KENTUCKY. 703 a substitute to do the same, or pay the sum of $1.15 per day to the road overseer. Cities of the first class are road districts, and the same provisions apply ia general except that the day is ten hours and the tax is collected by the street com- missioners. Cities of the second and third classes may levy a poll tax, not exceeding $1, on all able-bodied males be- tween 21 and 50 years of age. III. Inheritance tax. There is no inheritance tax. IV. Corporation taxes. Municipalities are benefited by a tax on fire insurance companies. Such companies organized under the laws of other States of the United States pay 2 per cent on premiums received in incorporated cities in Kansas, which maintain a regularly organized fire department under the control of the mayor and council of such cities. Fire insurance companies organized under the laws of foreign companies pay a similar tax of 4 per cent. This tax is paid to the superintendent of insurance, and is by him paid to the firemen's relief associations of the several cities in which collected. It appears among the receipts from business taxes in such cities. V. Business taxes and licenses. In cities of the first class the mayor and councilmen have power to license and tax "any and all callings, trades, professions, and occupations" within the city limits. There is a long list of specified callings and objects which may be licensed. They may also tax the owners and harborers of dogs. In cities of the second class the power to license is limited to the specified callings, the list being prac- tically the same as for cities of the first class; there is also a dog tax. In cities of the third class the list is similar but briefer; these cities may also levy the dog tax. Billiard and pool tables and bowling alleys outside the cities pay not less than $50 to the townships. KENTUCKY.! ExPLANATOKY NOTES. — The revenue laws of Kentucky were revised by a statute which went into effect on March 29, 1902. The census year in this state is July 1, 1902, to June 30, 1903. The assessment of prop- erty is made as of September 15 in each year, taxes are due after the 1st of March and delinquent after the 1st of December. The larger part of the property taxes collected during the fiscal year 1902-3 were therefore from the assessment made in September, 1901, under the old law. Licenses and certain other revenues came under the new law. By an amendment to-the constitution, adopted.in November, 1903, the legislature was authorized to enact laws permitting all cities and towns in the state to substitute for municipal purposes a tax based on income, Ucenses, and franchises in lieu of an ad valorem tax on personal property. The legislature passed such an act on March 18, 1904. The revenue system of Kentucky is that of a general propert}^ tax largely supplemented by license taxes. There are no special corporation taxes except on for- eign insurance companies, but there is a heavy organi- zation tax on corporations, and the special franchises of public service corporations are assessed by a state board. There is no inheritance tax. ' A special feature of the Kentucky system is that the auditor may appoint revenue agents in each county to assess property omitted from the rolls and to bring in taxes which would otherwise be evaded. They receive a commission of 20 per cent on all taxes they collect. CONSTITUTIONAL PROVISIONS. Sec. 59. The general assembly shall not pass local nor special acts con- cerning any of the following subjects, nor for any of the following pur- poses, namely : * * * 15. To authorize or to regulate the levy, the assessment, or the collection of taxes, * * *. Sec. 157. The tax rate of cities, towns, counties, taxing districts, and other municipalities, for other than school purposes, shall not, at any 1 This compilation is derived mainly from the following sources : The Kentucky Statutes, second edition, prepared by John D. Carroll, 1899. The Session Laws of 1900. The Session Laws of 1902. time, exceed the following rates upon the value of the taxable property therein, viz: For all towns or cities having a population of fifteen thou- sand or more, one dollar and fifty cents on the hundred dollars; for all towns or cities having less than fifteen thousand and not less than ten thousand, one dollar on the hundred dollars; for all towns or cities hav- ing less than ten thousand, seventy-five cents on the hundred dollars; and for counties and taxing districts, fifty cents on the hundred dollars; unless it should be necessary to enable such city, town, county, or tax- ing district to pay the interest on, and provide a sinking fund for the extinction of indebtedness contracted before the adoption of this con- stitution. Sec. 170. There shall be exempt from taxation public property used for public purposes; places actually used for religious worship, with the grounds attached thereto and used and appurtenant to house of wor- ship, not exceeding one-half acre in cities or towns, and not exceeding two acres in the country; places of burial not held for private or cor- porate profit, institutions of purely public charity, and institutions of education not used or employed for gain by any person or corporation, and the income of which is devoted solelj'" to the cause of education; public hbraries, their endowments, and the income of such property as is used exclusively for their maintenance; all parsonages or residences owned by any religious society, and occupied as a home, and for no other purpose, by the minister of any religion, with not exceeding one-half acre of ground in tovnis and cities and two acres of ground in the country appurtenant thereto ; household goods and other personal property of a person with a family, not exceeding two hundred and fifty dollars in value; crops grown in the year in which the assessment is made, and in the hands of the producer; and all laws exempting or commuting prop- erty from taxation other than the property above mentioned shall be void. The general assembly may authorize anj' incorporated city or town to exempt manufacturing establishments from municipal taxation, for a period not exceeding five years, as an inducement to their location. Sec. 171. The general assembly shall provide by law an annual tax, which, with other resources, shall be sufficient to defray the estimated expenses of the commonwealth for each fiscal year. Taxes shall be levied and collected for public purposes only. They shall be uniform upon all property subject to taxation within the territorial limits of the authority levying the tax ; and all taxes shall be levied and collected by general laws. Sec. 172. All property, not exempted from taxation by this constitu- tion, shall be assessed for taxation at its fair cash value, estimated at the price it would bring at a fair voluntary sale ; and any officer, or othei 704 WEALTH, DEBT, AND TAXATION. person authorized to assess values for taxation, who shall commit any willful error in the performance of his duty, shall be deemed guilty of misfeasance, and upon conviction thereof shall forfeit his office, and be otherwise punished, as may be provided by law. Sec. 174. All property, whether owned by natural persons or corpo- rations, shall be taxed in proportion to its value, unless exempted by this constitution; and all corporate property shall pay the same rate of taxation as is paid by individual property. Nothing in this constitu- tion shall be construed to prevent the general assembly from providing for taxation based on income, licenses, or franchises. Sec. 175. The power to tax property shall not be surrendered or sus- pended by any contract or grant to which the commonwealth shall be a party. ' Sec. 180. The general assembly may authorize the counties, cities, or towns to levy a poll tax not exceeding one dollar and fifty cents per head. * * * Sec. 181. (Provides that the general assembly shall not levy taxes or hcenses for counties and municipalities, but may authorize them to do so.) Sec. 1S2. Nothing in this constitution shall be construed to prevent the general assembly from providing, by law, how railroads and railroad property shall be assessed and how taxes thereon shall be collected. Andj until otherwise provided, the present law on said subject shall remain in force. OFFICERS. The officers most directly concerned with taxation are: (1) A county assessor in each county, elected for a term of four years and not eligible for reelection. (2) The city assessors : In cities of the first class, elected by the gen- eral council for four years; in cities of the second class, elected by the voters for four years; in cities of the third class, elected by the council for two years; in cities of the fourth class, appointed by the council or elected for four years; in cities of the fifth class, appointed by the council for two years; in cities of the sixth class, appointed by the trustees for two years. (3) The sherift', who is county tax collector. (4) The city tax collectors: In cities of the first class, a tax receiver, elected for four years; in cities of the second class, the treasurer, who collects taxes ; in cities of the third class, a tax collector, elected annually by the council ; in cities of the fourth class, a tax collector, appointed for two years by the council; in cities of the fifth class, the marshal, who collects taxes; in cities of the sixth class, the marshal, who col- lects taxes. (5) Thie county board of supervisors of taxes (not a governing or legislative body), generally of five members, appointed by the county judge each year. In counties where there are cities of the first and second classes three additional, and in those where there are cities of the third and fourth classes, two additional members are appointed. This board acts as a board of review and equahzes the assessment as between individuals. (6) The city boards of equalization: In cities of the first class, a board of equalization of three persons, elected annually by the board of aldermen' in cities of the second class, a board of equalization of three persons, appointed annually by the mayor with the consent of the general council; in cities of the third class, a board of tax super- visors of three persons, appointed annually by the mayor; in cities of the fourth class, three supervisors of taxes, appointed annually by the board of council ; in cities of the fifth class, a board of equalization of three persons, appointed annually by the city council: in cities of the sixth class, a board of equalization of three persons, appointed annually by the board of trustees. (7) The state board of equalization of assessments, composed of one person from each appellate district in the state, appointed by the gov- ernor, together with the auditor of public accounts. The term is two years. (8) Revenue agents: One in each county may be appointed by the auditor of public accounts, with powers to search for and assess prop- erty omitted from the assessment rolls. He receives a commission of 20 per cent of the taxes recovered, which is levied as a penalty in addi- tion to the taxes. The total amount must not exceed S5.000 per annum. State Revenues. A. TAXES. I. The general property tax. 1. Base — a. The property included and exempt. — "All real and personal estate within this state, and all personal estate of persons residing in this state, and of all cor- porations organized under the laws of this state, whether the property be in or out of this state, includ- ing intangible property, which shall be considered and estimated in fixing the value of corporate fran- chises as hereinafter provided, shall be subject to taxation unless exempt by the constitution." (1) "Real estate" includes all lands and improvements. (2) " Personal estate ' ' includes every other species and character of property — that which is tangible as well as that which is intangible. The franchises of corporations having any special or exclusive privi- leges not allowed by law to natural persons, or performing any public service, are taxable. Mortgages are taxable as personal property. No deduction on account of mortgages is allowed on the assessed value of land. Shares of stock in corporations taxed upon their franchises are not taxed, but shares of stock in national banks are taxed to the stock- holders and the banks are not taxed. (3) For the list of exemptions, see Constitution, section 170. Noth- ing else may be exempted. 6. Assessment. — The assessment of property for taxation, is made by the local assessors, except rail- road property, assessed by the railroad commission, and the franchises of certain corporations, and dis- tilled spirits, which are assessed by the state board of valuations and assessments. . Each taxpayer is required to make to the assessor a statement under oath of his property and its fair cash value. The assessor, however, is not bound by such statement, but is required to fix the value himself. The assessment refers to the 15th day of September and is completed bj^ the 1st of January. Rendering a false statement is treated as a misdemeanor, subject to a fine of not over $500 and to the additional pen- alty of three times the amount of the tax otherwise due. Refusal to list property is subject to a fine of not over SI 00. Railroad property is returned to the state auditor and the returns so made are reviewed by the railroad commission. The assessment is by the unit rule and apportioned on a mileage basis. The franchise of every railroad company or corporation, and every incorporated bank, trust company, guarantee or security com- pany, gas company, water company, ferry company, bridge company, street railway company, express company, electric light company, elec- tric power company, telegraph company, press dispatch company, telephone company, turnpike company, palace car company, dining car company, sleeping car company, chair car company, and every TAXATION AND REVENUE SYSTEMS— KENTUCKY. 705 other like company, corporation, or association having any special or exclusive privilege or franchise not allowed by law to natural persons, or performing any public service, is assessed by a board of valuation and assessment composed of the auditor, treasurer, and secretary of state, on the basis of sworn returns from the officers of the company. The valuation is based upon the market value of the capital stock and apportioned, when business is done in more than one state, in propor- tion to gross earnings. When persons, or associations not incorporated, engage in any similar business, they are to be assessed for a franchise in the same manner. The assessments so made are apportioned among the counties, cities, towns, and taxing districts in the state. In the case of carriers and the like this is done on the basis of mileage. In other cases it is done as nearly as may be according to the location of the property. The assessment of turnpike road fra|nchises is made in a manner simi- lar to the above by the county supervisors in each county in which the road lies. Distilled spirits in any bonded warehouse are also assessed by the board of valuations and assessments. Property not listed by the assessor or by the board of supervisors of taxes may be listed by the sheriff or by the auditor of revenue agents. Individual stockholders in corporations above enumerated are not as- sessed upon their shares, except stockliolders in national banks. The assessor is paid for his services by commissions : 4 cents on each 8100 of the first $1,000,000 and IJ cents on each $100 of the excess over $1,000,000, but not to exceed $4,000 in any one year. In counties where the assessed value exceeds $38,000,000 the assessor is aUowed as compensation for deputies $1,000 for each $7,500,000 in excess of $38,000,000. In counties where the assessment does not exceed $1,000,000 the assessor is allowed 41 cents per $100. c. Equalization. — The county board of supervisors of taxes acts as a board of review, with power to raise or lower any Hst and correct errors ia assessment books, but it may not add property that has wholly escaped assessment, that being done by the sheriff or auditor's agent. It also hears and passes on complaints. An appeal lies to the county court. The state board of equalization equalizes between counties. It is to ascertain the value of real estate from the recorded transfers, and is to take 70 per cent of such values as the basis for raising or lowering the assessment returned in each county. The assessment of personal [property is raised or lowered in the same proportion as the assessment of real property. 2. Rate— The rate of taxation for state purposes is fixed by statute and changed only by legislative enactment. In 1897 it was fixed at 52J cents for the next three years, when it was to become 47 J cents on each $100 of valuation. In 1902 it was fixed at 50 cents. 3. Collection — All taxes — state, county, and district — are collected by the sheriff between March 1 and November 1. The taxes are due on and after March 1, and become de- linquent on December 1, when 6 per cent penalty is added. The sheriff is required to pay a 6 per cent penalty on all taxes not collected by him prior to Jan- uary 1. On and after March 1 he has power, after de- mand, to collect by distraint, and real estate may be sold if no personalty be found. The sheriff is paid by commissions: 10 per cent on the first $5,000 and 4 per cent on the residue. II and III. Poll tax and inheritance tax. There are no state poll or inheritance taxes. IV. Corporation taxes. Most corporations are taxed under the general prop- erty tax. But the tax on the franchise of certain general classes of public service corporations, while strictly a part of the property tax, is in a sense analo- gous to a special corporation tax. (See State revenues, A, I. 1 6, above.) Every corporation is required to pay an "organiza- tion tax" of 1 per cent on the authorized capital stock at the time of organization, and upon each increase of the capital. This tax is so much larger than the fees usually required for granting charters that it is classed here rather than under "fees." It is, however, not a recurrent tax and resembles a fee. Life insurance and guarantee companies, foreign, other than fratemai, pay 2 per cent on premiums received in the state ; foreign building and loan associations, 2 per cent on gross receipts; and foreign insurance companies, other than hfe, 2 per cent on premiums received in the state. Domestic insurance companies are taxed on their property, including I their franchises. V. Business taxes and, licenses. State licenses are issued by the county clerks, ex- cept liquor licenses, which are granted by the county court. The rates given here are those of the law of 1902: Tavern or hotel, per annum, $10: tavern or hotel selling malt liquor, per annum, $60; tavern or hotel selling vinous liquor, per annum, $110; tavern or hotel selling spirituous and other liquor, per annum, $235; to retail malt liquor, per annum, $.50; to retail spirituous and vinous liq- uors, per annum, $100; to retail playing cards, per annum, $10; to retail pistols, per annum, $100; to retail bowie Imives, dirks, brass knuckles, I per annum, $100; pawnbrokers, per annum, $500; trading stamp com- panies, each county, per annum, $10; bowling aUeys in counties over 25,000, per annum, $.50; bowling alleys in counties under 25,000, per annum, $25; distillers, per annum, $100; manufacturers of vinous liq- uors, per annum, $.50; merchants selling liquor, per annum, $100; drug- gists seUing liquor, per annum, $75; circuses, etc., per hundred voters in county and per exhibition, $1, not to exceed per exhibition $.50; side shows, one-half rate ; tobacco factories with products less than $100,000, per $1 ,000, $1 ; tobacco factories with products in excess of $100,000, per $1,000, SO cents ; cigarettes, per $1 ,000 of products, $2.50 ; slaughterhouses, packing houses, etc., on value of products, one-half of 1 per cent; retail- ing cigarettes, per annum, $10; wholesaling cigarettes, per annum, $100; oil depots, per annum, $10; retaihng oil, per annum, $5; foreign manu- facturers and dealers in cigarettes on sale in state, per $1,000, $5; on standing stud-horse, jack, or buU for sei-vioe, a sum equal to the highest price charged, whether for the season or for issuance ; peddlers for entire state — one person, two-horse wagon, per annum, $50; one person, one- horse wagon, per annum, $40; one person, horseback, per annum, $30; one person, on foot, per annum, $20; itinerant vendors, per aimum, $100; each assistant, per annum, $100; peddlers in one county only, one- quarter rates; peddlers of lightning rods and patent rights, double rates; rectifiers of single stamp spirits whose sales aggregate 500 barrels or less, per annum, $100; sales 500 to 1,000 barrels, per annum, $200; sales over 1,000 barrels, per annum, $.300; breweries, per annum, $200; agen- cies of breweries, per annum, $25; wholesale dealers in wines, ales, and mineral waters, per annum, $200. B. FEES. B}- the commissioner of insurance. — Filing chartci-, $30; filing annual statement, $25; agent's license other than lite companies, $3; agent's 932—07- -45 706 WEALTH, DEBT, AND TAXATION. license, life companies, $5; agent's license, industrial life, $2; declara- tion of intention to form company, $30; supplemental statement, $25. In place of the usual fees for incorporation all corporations pay an organization tax of 1 per cent on their capital. (See under State reve- nues, A, IV, above.) County Revenues. A. TAXES. I. TTie general property tax. 1. Base — - The property included and the method of assess- ment and of equaUzation are the same for county as for state taxation. 2. Rate— The rate is fixed by the fiscal court of each county. It may not exceed 50 cents on each 1100 of assessed valuation, except to cover debt charges. 3. Collection — . Taxes for county purposes are collected as are state taxes. II. Poll tax. (The fact is here noted that poll taxes are levied by counties both in the shape of a money levy of $1 per capita for roads and bridges, and also of work on the roads. The county fiscal court may require six days of labor from each able-bodied male in the county out- side of cities and towns, and they may pay for their labor or not in their discretion. The amount of poll taxes collected in 1902 by counties for road purposes, plus the amount of labor performed, was reported of a value of $640,000 for the state.) Ill and IV. Inheritance tax and corporation taxes. There are no inheritance or special corporation taxes. V. Business taxes and licenses. The counties do not receive any revenues from busi- ness taxes or licenses. Municipal Revenues. A. TAXES. I. Tlie general property tax. 1. Base — a. The property included and exempt. — The property included is substantially the same as for state taxation, except that municipalities may exempt manufacturing establishments for a term not exceeding five years. h. Assessment. — The assessment for municipal pur- poses is made by assessors, elected in the different cities, practically the same as for state taxation. But cities have an independent valuation. c. Equalization. — Cities may have their own board of equalization. (See list of officers.) 2. Rate— For limitation of the rates which may be levied, see constitution, section 157. In general the levy is made by the council or trus- tees. In cities of the first, second, third, and fourth classes the additiona/ levy for school purposes may not exceed ."iO cents per $100 of assess^/ valuation. In cities of the fifth class the rate is limited to 75 cents and in cities of the sixth class to 50 cents per $100 of assessed valuation. 3. Collection — * The method is essentially the same as for state tax- ation. II. Poll tax. In all cities the council or other legislative authority has power to levy a poll tax on all adult males of not to exceed $1.50. III. Inheritance tax. There is no inheritance tax. IV. Corporation taxes. Corporations generally are taxed on their property and franchises for municipal in the same manner as for state purposes. In cities of the first class, street rail- way, telephone, and gas and electric light plants may be taxed from 2 J to 3 J per cent on their gross receipts, the assessment being made by the state board. V. Business taxes and licenses. Liquor licenses in cities are not less than $150 nor more than $1,000. The common council or other legislative authority may in cities of all classes im- pose license fees on stock used for breeding purposes; or on franchises, trades, occupations, and professions- School Revenues. The school funds are provided by interest upon obligations continued by the commonwealth and by a state tax of 22 cents on each $100 of assessed valua- tion of property. Special taxes both on polls and on property for buildings, etc., may be voted in the dis- tricts, and the same proportion of all fees, fines, for- feitures, and licenses as the taxes for schools bear to all taxes is also paid into the school fund. LOUISIANA.: Louisiana has a revenue system composed of the general property tax and an extensive list of license taxes. The characteristic feature of the system is the complete uniformity of state and local taxation. The constitution of 1898 embodied nearly all of the important provisions of the revenue laws. ' This compilation is derived mainly from the Constitution and Re- vised Laws of Louisiana, by Solomon Wholf; second edition, 1904. CONSTITUTIONAL PROVISIONS. Aet. 48. The general assembly shall not pass any local or special law on the following specified subjects: ******* Sec. 16. Exempting property from taxation. Art. 198. No person less than sixty years of age shall be permitted to vote at any election in this state who shall not * * * have paid, on or before the thirty-first day of December of each year, for the two years preceding the year in which he offers to vote, a poll tax TAXATION AND REVENUE SYSTEMS— LOUISIANA. 707 of one dollar per annum, to be used exclusively in aid ol: the public schools of the parish in which such tax shall have been collected, which tax is hereby imposed on every male resident of this state be- tween the ages of twenty-one and sixty years. Poll taxes shall be a lien only upon assessed property, and no process shall issue to enforce collection of the same except against assessed property. Akt. 224. The taxing power may be exercised by the general assem- bly for state purposes, and by parishes and municipal corporations and public boards, under authority granted to them by the general assem- bly, for parish, municipal, and local purposes strictly public in their character. Art. 225. Taxation shall be equal and uniform throughout the ter- ritorial limits of the authority levying the tax, and all property shall be taxed in proportion to its value, to be ascertained as directed by law: Provided, The assessment of all property shall never exceed the actual cash value thereof: And provided fwtlier, That the taxpayers shall have the right of testing the correctness of their assessments before the courts of justice. In order to arrive at this equality and uniformity, the general assembly shall, at its first session after the adoption of this constitution, provide a system of equality and uni- formity' in assessments, based upon the relative value of property in the different portions of the state. The valuations put upon property for the purposes of state taxation shall be taken as the proper valua- tion for purposes of local taxation in every subdivision of the state. Art. 226. There shall be, and is herebj', created a state board of appraisers, whose duty it shall be to assess the property belonging to corporations, associations, and individuals employed in railway, tele- graph, telephone, sleeping car, and express business throughout the state of Louisiana, which board of appraisers shall be composed of the auditor and other members corresponding in number to the congres- sional districts of the state, to be elected by the governor, treasurer, attorney-general, and secretary of state, one member from each congres- sional district, for the term of four years, and the general assembly shall fix the compensation of said board. (As amended in 1902; for- merly read "property employed by," and provided six members, elected as above.) Art. 227. The taxing power shall be exercised only to carry on and maintain the government of the state and the public institutions thereof, to educate the children of the state, to preserve the public health, to pay the principal and interest of the public debt, to sup- press insurrection, to repel invasion or defend the state in time of war, to provide pensions for indigent Confederate soldiers and sailors and their widows, to establish markers or monuments upon the battle- fields of the country commemorative of the services of Louisiana sol- diers on such fields, to maintain a memorial hall in New Orleans for the collection and preservation of relics and memorials of the late Civil War, and for levee purposes, as hereinafter provided. Art. 228. The power to tax corporations and corporate property shall never be surrendered nor suspended by act of the general assembly. Art. 229. The general assembly may levy a license tax, and in such case shall graduate the amount of such tax to be collected from the per- sons pursuing the several trades, professions, vocations, and callings. All persons, associations of persons, and corporations pursuing any trade, profession, business, or calling, may be rendered liable to such tax, except clerks, laborers, clergymen, school teachers, those engaged in mechanical, agricultural, horticultural, and mining pursuits and manu- facturers other than those of distilled, alcoholic, or malt liquors, to- bacco, cigars, and cottonseed oil. No political corporation shall im- pose a greater license tax than is imposed by the general assembly for state purposes. This restriction shall not apply to dealers in distilled, alcoholic, or malt liquors. The general assembly shall have authority to provide that munici- palities levying license taxes equal in amount to those levied by police juries for parochial purposes, shall be exempted from the payment of such parochial licenses. Art. 230. The following shall be exempt from taxation and no other, viz: AH public property ; places of religious worship or burial; the rec- tories and parsonages of churches and grounds thereunto appurtenant. used exclusively as residences for the ministers in charge of such' churches; all charitable institutions; all buildings and property used exclusively for public monuments or historical collections, colleges, and other school purposes; the real and personal estate of any public library, and that of any other librarj' association u.sed by or connected with such library; all books and philosophical apparatus, and all paintings and' statuary of any company or association kept in a public hall: Provided, That the property so exempted he not leased for purposes of private or corporate profit or income. There shall also be exempted from taxation household property to the value of five hundred dollars. There shall also be exempt from parochial or municipal taxation for a period of ten years from the 1st of January, 1900, the capital, machinery, and other property employed in mining operations, and in the manufactuie of textile fabrics, yarns, rope, cordage, leather, shoes, harness, saddlery, hats, clothing, flour, machinery, articles of tin, copper, and sheet iron, agricultural implements, and furniture and other articles of wood, marble, or stone; soap, stationery, ink and paper, boat building, and fertilizers and chemicals; provided, that not less than five hands are employed in any one factory : Provided, That nothing herein contained shall affect the exemption provided for by the existing constitutional provisions. (As amended in 1902. The additions were the rectories and parsonages.) There shall also be exempt from taxation for a period of ten years f rom- the date of its completion any railroad or part of such railroad that may hereafter be constructed and completed prior to January 1, 1904: Pro- vided, That when aid has heretofore been voted by any parish, ward, or municipality to any railroad not yet constructed, such railroad shall not be entitled to the exemption from taxation herein established,, unless it waives and relinquishes such aid or consents to a resubmission of the question|j,of granting such aid to the vote of the property tax- payers of the parish, ward, or municipality which has voted the same, if one-third of such taxpayers petition for the same within six months after the adoption of this constitution. And provided further, That this exemption shall not apply to double tracks, sidings, switches, depots, or other improvements or betterments,, which may be constructed by railroads now in operation within this, state, other than extensions or new lines constructed by such railroads; nor shall the exemption hereinabove granted apply to any railroad or- part of such railroad, the construction of which was begun and the road- bed of which was substantially completed at the date of the adoption of this constitution. The property or real estate belonging to any military organization of the state of Louisiana which is used by the State National Guard or militia for mifitary purposes, such as arsenals or armories, while so used, shall be exempt from taxation. Art. 231. The general assembly shall levy an annual poll tax of one dollar upon every male inhabitant in the state between the ages of twenty-one and sixty years, for the maintenance of the public schools in the parishes where collected. AjtT. 232. The state tax on property for all purposes whatever, includ- ing expenses of government, schools, levees, and interest, shall not exceed, in any one year, six mills on the dollar of its assessed valuation, and, except as otherwise provided in this constitution, no parish, munic- ipal or public board tax for all purposes whatsoever, shall exceed in any one year ten mills on the dollar of valuation : Provided, That for giving additional support to the public schools, and for the purpose of erecting and constructing public buildings, public schoolhouses, bridges, wharves, levees, sewerage work, and other works of permanent public improve- ment, the title to which shall be in the public, any parish, municipal corporation, ward, or school district may levy a special tax in excess of said limitation, whenever the rate of such increase and the number of years it is to be levied and the purpose or purposes for which the tax is intended, shall have been submitted to a vote of the property tax- payers of such parish, municipality, ward, or school district entitled to vote under the election laws of the state, and a majority of the same in numbers, and in value, voting at such election shall have voted therefor, ^\kt, 233, (Provides for the sale of property for delinquent taxes, for its redemption, and for the limitation of actions therefor, etc.) 708 WEALTH, DEBT, AND TAXATION. Art. 234. The tax shall be designated by the year in which it is col- lectible, and the tax on movable property shall be collected in the year in which the assessment is made. Akt. 235. The legislature shall have power to levy solely for the sup-- port of the public schools, a tax upon inheritances, legacies, and dona- tions: Provided, That no direct inheritance, or donation, to an ascend- ant or descendant, below ten thousand dollars in amount or value shall be so taxed : Provided further. That no such tax shall exceed three per cent for direct inheritances and donations to ascendants or descend- ants, and ten per cent for collateral inheritances, and donations to col- laterals or strangers: Provided, That bequests to educational, religious, or charitable institutions shall be exempt from this tax. Art. 236. The tax provided for in the preceding article shall not be enforced when the property donated or inherited shall have borne its just proportion of taxes prior to the time of such donation or inheri- tance. Art. 238. (Provides for a one-mill tax for bvees.) Art. 239. (Provides for levee districts and a ten-mill tax on Brooerty therein.) Art. 242. Corporations, companies, or associations organized or domiciled out of the state, but doing business therein, may be licensed and taxed by a mode different from that provided for home corporations or companies; provided said different mode of licenses shall be uniform, upon a graduated system, and said different mode of taxation shall be equal and uniform as to all such corporations, companies, or associations that transact the same kind of businrss. Art. 243. All the articles and provisions of this constitution regulat- ing and relating to the collection of state taxes and tax sales, shall also apply to and regulate the collection of parish, district, municipal, board, and ward taxes. Art. 270. (Provides that the general assembly may authorize parishes, etc., to levy special taxes by vote of the property taxpayers for special improvements and for railroads.) Art. 2S1. (Provides for drainage district taxes.) Art. 291. (Provides for a road district tax to be levied by the police jury of at least one mill and a per capita tax of not more than one dollar on all able-bodied males between eighteen and fifty-five years of age, and license taxes of not less than twenty-five cents nor more than one dollar on vehicles.) OFFICERS. The officers most directly concerned with taxation are: (1) The assessors, one in each parish, appointed by the governor, who hold office for four years and are paid by commissions. In the parish of Orleans the governor appoints seven tax assessors, one from each munici- pal district, who are paid salaries. (2) The police juries of the various parishes, who act as a board of review. (3) The sheriff of each parish is ex officio tax collector. But in Orleans parish the governor appoints seven tax collectors, by districts. They are paid b_v commissions. (4) The state board of appraisers, composed of the auditor and one member from each congressional district, appointed by the governor, treasurer, attorney-general, and seci-etary of state, which assesses the property belonging to corporations, associations, and individuals em- ployed in railway, tilegraph, telephone, sleeping car, and express business. State Eevenues. A. TAXES. I. The general property tax. 1 . j5ffl.se — a. Tlie property included and exempt. — All property- situated in the state, except such as is expressly exempt, is subject to taxation. (1) and (2) The term "property" is defined to include all real estate; interests in .ships or vessels used in the waters of the state; railroads, roads, canals, and other ways of communication; engines, boilers, etc.; telephone and telegraph lines; machines and machinery; vehicles; pat- ents, copyrights, trade marks, privileges, charters, and franchises; lum- ber, brick, and building materials; all movable property; all personal property ; consigned goods ; liquors ; and many other enumerated articles. All crops, whether garnered or growing, are regarded as attached to the land. No deduction from cash on hand is allowed for any money owed. Assets of banking corporations whose shares of stock are taxed are exempt. (3) The exemptions are all stated in the constitution. (See article 230.) h. Assessment. — There is but one assessment for state, parish, and municipal purposes, and that is made by the assessors appointed for the parishes, except as specified below. The assessor makes up the list for each, taxpayer, who is required to furnish all needful information and to sign and swear to the list. The oath also covers the valuations of lands. In assessing mercantile firms the average capital is to be ascertained. The assessor in arriving at values is to acquaint him- self with the amount of insurance carried and the pur- chase price paid, and must examine the records of mortgages and conveyances. The assessment must be at actual cash value, and is made on the 1st of March, "on the basis of the condition of things that existed on the 1st day of January." Making a false tax list is punishable as perjury, and failure to make a list works estoppel of the rights of the taxpayer to con- test the assessments. Shares of stock of national banks are assessed to the shareholders at the place where the bank is located and at the value as shown by the books less the real estate taxed to the bank. Corporations, other than the above, are assessed upon their property. The real estate, roadbeds, roads, iron, tracks, superstructures, exca- vations, and channels of railroads, canals, and other transportation or telegraph companies, are assessed in the parish where located; all other property is taxed at the principal office; but the rolling stock or movable property of such corporations which is only partlj' in the state is assessed on the ratio of miles in the state to total mileage. This assess- ment is made by the state board of appraisers. c. Equalization. — The police juries (in New Orleans, a committee of the citj"" council) act as a board of reviewers to revise and correct the assessment rolls and to pass upon complaints. But they can not change any valuations without the concurrence of the assessors. If concurrence can not be had, the assessment as orig- inally made stands unless the taxpayer demands that it be adjudicated by the court, in which case it is car- ried before the court by the board. But the taxpayer may in any event bring action for relief. The assessment of railroad, telegraph, and telephone lines passing through different parishes is equalized liy a board composed of one mem- ber of each of the police juries in the parishes through which the roads, etc., run. 2. Rate-- The rate is fixed by statute. In 1902 it was 2 mills on the dollar for interest, 1 mill on the dollar for levees, \\ mills on the dollar for public education, \\ mills on the dollar for general purposes — total, 6 mills, as fixed by the constitution. TAXATION AND REVENUE SYSTEMS— LOUISIANA. 709 3. Collection — Taxes — state, parish, and local — are collected by the sheriff (in Orleans parish, by six tax collectors) . The hen for taxes attaches on the day the tax roll is completed and filed with the recorder of mortgages, which is to be as soon as possible after September 1 , and this Hen becomes a prior mortgage on December 31, at which time taxes begin to draw interest at 2 per cent a month. The taxpayer in addition has to bear the expense of notice, advertisement, and sale. (See Constitution.) Taxpayers may point out the particular parcels of property to be sold, but the tax collector may seize movables without notice. Tax collectors are paid by commissions at 5 per cent of all state and parish taxes collected and the regular fees for and seizure and sale of property. II. Poll tax. There is no state poll tax. III. Inheritance tax.' There is no state inheritance tax. The old inherit- ance tax was declared unconstitutional in 1897. A new inheritance tax was provided by law in 1904, which, however, is a parish tax for schools. (See Par- ish revenues and Municipal revenues.) IV. Corporation taxes. Certain corporations are specially taxed under the system of license taxes. (See particularly V. Manu- facturers, Banks, Insurance companies. Foreign cor- porations.) V. Business taxes and licenses. Manufacturers — In twenty-five classes, according to gross annual receipts. The lowest class consists of tliose witli receipts less than $25,000 per annum, for which the tax is $15, and the highest class con- sists of those whose receipts are over $10,000,000, in which case the tax is $8,000. The rates approximate roughly $7 per $10,000. Banks — In fourteen classes, according to capital and surplus. The lowest class consists of those with a nominal capital and surplus of $50,000 or less, and the highest, of all over $5,000,000. The rates range from $50 to $4,.500. The scale of rates is slightly irregular, but approxi- mates $1 per $1,000. Private banks — In four classes, by capital. The lowest class consists of those under $150,000, and the highest, of those over $500,000. The rates range from $75 to $500, are in irregular gradation, but approximate $1 per $1,000. Factors, commission men, and brokers — In seventeen classes. The lowest class consists of those whose gross annual commissions are $5,000 or under; the highest, of those over $250,000. The rates range from $25 to $1,750, are very irregular, but approximate 8 per cent. Pawnbrokers — With capital of $50,000 or more, $.500; mth capital of less than $10,000, $375. ' Wholesale mercantile business — In sixteen classes. The lowest class consists of those whose gross sales are $250,000 or less, and the highest, of those whose gross sales are $7,000,000 or over. The rates range from $50 to $3,-500, are irregular, but approximate $2 per $10,000. Retail mercantile business — In twenty-four classes. The lowest class consists of those whose gross sales are $5,000 or less, and the high- est, of those whose gross sales are $3,500,000 or over. The rates range from $5 to $3,500 and are $1 per $1,000 of the lower limit of each class. Insurance companies. — (a) Life and accident companies, in sixty- nine classes, according to gross premiums received in the state. The lowest consists of those whose gross premiums are $20,000 or less, and the highest, of those whose gross premiums are $700,000 or more. The rates i-ange from $150 to $5,250, rising by regular stages of .$75 each, and amount to $75 per $10,000. (b) Fire, marine, and other insurance companies, in thirty classes, according to gross premiums in the state. The lowest consists of those whose gross premiums arc $15,000 or less, and the highest, of those whose gross premiums are $300,000 or more. The rates range from $150 to $4,.500, rising by stages of $75 at first for every $10,000 increase, then by stages of $150 for $20,000 increases, or roughly, $75 per $10,000. Transfer and express lines, tug boats, collection agencies, storage warehouses, and landings — In ten classes, according to gross annual receipts. Tlic lowest consists of those whose gross receipts are under $25,000, and the highest, of those whose gross receipts are $500,000 or more. The rates range from $30 to $400 and are sharply regressive, being $1.20 per $1,000 at the bottom and only 80 cents per $1,000 at the top. Warehouses receiving less than $350 are exempt. Storage of sugar and molasses — In nine classes, according to gross receipts. The lowest consists of those whose gross receipts are $3,000, and the highest, of those whose gross receipts are $20,000. The rates range from $75 to $1,000 in very irregular grades. Refining sugar and molasses — One-eighth of 1 per cent upon the gross receipts. Urban horse, steam, or electric railroads — Three-eighths of 1 per cent of the annual gross receipts ; but in cities of less than 50,000 inhabitants, three classes: First class, gross receipts $25,000 or over, $100; second class, gross receipts $3,000 and under $25,000, $50; third class, gross receipts less than $3,000, $15. Debenture, redemption, loan, and investment companies — In ten classes, according to gross receipts, the lowest consists of those whose gross receipts are $10,000 or less; the highest, of those whose gross receipts are $300,000 or more. Tlie rates range from $75 to $3,000 and are roughly 1 per cent. Carrying on the business of gaslight, electric light, waterworks, shoot the chutes, miniature railroads, sawmills employing ten or more hands, telegraphing (including local and district telegraph), telephon- ing, express company, cotton compress or ginnery, cotton pickery, slaughterhouse, distillery and rectifying alcoholic or malt liquors, brew- ing ale, beer, porter, or other malt 'liquors; manufacturing tobacco, cigars, and cigarettes; refining sugar and molasses, or either of them; manufacturing cottonseed oil, oil cake, or cottonseed meal — With some minor exemptions, in twenty classes, according to gross annual receipts: the lowest consisting of those whose gross receipts are under $15,000, and the highest, of those whose gross receipts are $2,000,000 or over. The rates range from $20 to $6,250, being irregular and approximately $2.25 per $1,000. Theaters, opera houses, etc. — In four classes, according to the num- ber of seats or spaces for seats: First class, 1,000 seats or more, $400; second class, 750 and less than 1,000 seats, $300; third class, 500 and less than 750 seats, $250; fourth class, less than 500 seats, $175. In cities of from 5,000 to 25,000, two classes — (1) 500 seats or over, $100; (2) less than 500 seats, $75. In towns under 5,000, $10 per 1,000 inhabitants. For any place where cancan, clodoche, or similar female dancing or sensational performances are held — In cities of 25,000 or over, $5,000; in other towns, $2,500. Museums, menageries, circuses, traveling shows — In eleven classes, according to number of attaches : The lowest is one person ; the highest, 100 or over. The rates range from $30 to $500 and are sharply regressive. Agents for railroad and steamship tickets — Representing one com- pany, $25; two companies, $40; three or more companies, $50. Peddlers and hawkers — On foot, $10; on horseback, $25; one-horse vehicle, $40; two-horse vehicle, $75; water craft, $200. Hotels and lodging houses — In ten classes, according to the number of rooms: The lowest, 6 to 9 rooms (under 6 exempt); the highest, 300 or more. The rates range from $40 to $600. Barrooms, saloons, beer gardens, etc. — In eight numbered classes, with an extra class A, according to gross receipts: The lowest consists of those whose gross receipts are less than $5,000; the highest, of those whose gross receipts are $50,000 or more. The lates range from $100 to $1,500. Billiard tables, etc., and bowling alleys, $10. 710 WEALTH, DEBT, AND TAXATION. Soda water, mead, etc. — In seven classes, according to gross sales: "The lowest consists of those whose gross sales are less than $2,000, :and 'the highest, of those whose gross sales are $10,000 or more. The .rates range from $5 to $50 and are roughly one-half of 1 per cent. Agencies for steamboats, drays, cabs, etc., undertakers, livery stables, toll bridges, ferries, builders, stevedores, billposters, contract- jors, and mechanics who employ assistants — In thirteen classes, by gross receipts: The lowest consists of those whose gross receipts are under ;$750, and the highest, of those whose gross receipts are $20,000 or over. 'Hie rates range from $5 to $120 and are roughly 1 per cent up to $6,000 and less above that. Physicians, attorneys at law, editors, dentists, oculists, photographers, jewelers, etc., the same as the rates in preceding paragraph. Traveling vendors of stoves, lightning rods, clocks, $200; trading stamp companies, when gross receipts are under $5,000, $250 ; when over $5,000, $500. Foreign corporations — Banks, etc., 2J per cent on gross profits of money loaned and exchanged, bought, or sold, but with a minimum of $1,000; telegraph companies, $3 per $100 of gross receipts; telephone companies, $5 from each $1,000 of gross receipts; electric light, power, renting motors, fans, and other electric appliances, $5 on each $1,000 of gross receipts; express companies, $10 on each $1,000 of gross receipts; coal oil, petroleum, naphtha, benzine, or other mineral oils, $5 per $1,000 of gross receipts; meats, cured, salted, smoked, or canned, $2 per $1,000 of proceeds, all payable at principal place of business. Benevolent or fraternal societies, etc., who solicit membership from house to house — In four classes, according to gross annual collec- tions: The lowest consists of those whose gross annual collections are $20,000 or less, and the highest, of those whose gross annual collections are $50,000 or more. The rates range from $150 to $375. (Enacted in 1902.) PLstols, etc., and cartridges — Wholesale dealers in pistols and rifles, $10; in cartridges, $5. Retail dealers in pistols and rifles, $100; in cartridges, $50. Race tracks— In cities of 100,000 or over, $2,500; in cities of 50,000 or over, $1,000; in cities of 25,000 or over, $500; in cities of 10,000 or over, $100; m cities of less than 10,000, $50. VI. Special assessments. Laws for the government of levee districts authorize such districts to levy "local assessment or forced contributions" to aid in the construc- tion and maintenance of levees within those districts. These special as- sessments include: (1) An acreage tax of 2^ cents on all lands and $60 per mile for all railroads situated within the district; and (2) 25 cents per bale of cotton, 25 cents per thousand pounds of sugar, 7^ cents per barrel of syrup, 5 cents per barrel of molasses, 1 J cents per sack of rough rice, and 1| cents on a barrel of esculents produced in such district on jands subject to taxation under the provision of the acts. The assess- ment or contribution first mentioned is spoken of in state reports as "acreage tax," and the second as "cotton and produce tax." These taxes are collected by parish officials the same as all other state taxesi and by them are returned to the state treasurer, by whom they are treated as state revenues — in law the levee districts not being mu. nicipalities. Parish Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the methods of its assess- ment and equahzation are precisely the same for parish purposes as for state. 2. Rate— Levied by the police juries, and not to exceed 10 mills on the dollar for general purposes, including schools. 3. Collection — . Taxes for parishes are collected in precisely the same manner as state taxes. II. Poll tax. Every male over 21 years of age is subject to a poll tax of $1, which is collected by the sheriff (in the city of New Orleans, by the treasurer). This tax is a lien on any property, real or personal, of the taxpayer, and attaches on the 1st of January. III. Inheritance tax. The inheritance tax enacted in 1904, according to the provisions of the constitution, is to be levied on estates that have not borne their "just proportion of taxes." This tax is collected by the judges of probate courts in the parishes for the benefit of the school fund. The rate is 10 per cent. IV. Corporation taxes. Corporation taxes take the form of license taxes. V. Business taxes and licenses. Parishes may levy licenses not to exceed those levied by the state. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the methods of its assess- ment and equahzation are precisely the same as for state purposes. 2. Rate— Levied by the municipal board, and not to exceed 10 mills. 3. Collection — - The same as for state taxes. 11 and III. Poll tax and inheritance tax. See Parish revenues. IV. Corporation taxes. Levied as licenses, which see. V. Business taxes and licenses. Municipalities may levy the same licenses as the state, but the rates may not exceed the state rates. School Revenues. / The school funds consist of a tax of not less than IJ mills on the dollar, collected by the state; the proceeds of the poll tax; interest of public funds and donations; and the local school taxes. TAXATION AND REVENUE SYSTEMS— MAINE. 711 MAINE.' The general property tax is the chief feature of the revenue system of Maine. It is supplemented by a poll tax, a franchise and excise tax on corporations, and an inheritance tax. The administration of the tax lies with the towns and other divisions of the local government, but, as the basis for the apportionment of state and county taxes, the assessments made locally are equalized once every two years by a state board. The plan of treating each town as a unit and of charging it with all state and county taxes appor- tioned to it is logically carried out by crediting to it all taxes collected therein by state officials, even to the extent of allowing the towns credits in excess of debts. The county is not an independent governmental area but a branch or district in the administration of the state. CONSTITUTIONAL PEOVISIONS. ARTICLE I. Sec. 22. No tax or duty shall be imposed without the consent of the people or their representatives in the legislature. ARTICLE IX. Sec. 7. While the public expenses shall be assessed on polls and estates, a general valuation shall be taken at least once in ten years. Sec. 8. All taxes upon real and personal estate, assessed by authority of this state, shall be apportioned and assessed equally, according to the just value thereof. Sec. 9. The legislature shall never in any manner suspend or sur- render the power of taxation. OFFICERS. The officers most directly concerned with taxa- tion are: (1) The town assessors, elected annually, as many as the town shall determine; if the town fails to elect these officers, the selectmen shall act as assessors. (2) The town tax collectors, elected annually ; the constable may be tax collector. (3) The board of state assessors, consisting of three members chosen by the legislature for a full term of six years, one elected every two years. This board has supervision over the local assessors, acts as a board of equalization, and administers the laws as to the taxation of corporations. State Revenues. A. TAXES. I. The general property tax. The general property tax is, strictly speaking, a town or local tax, the state and county taxes being apportioned among tne towns once every two years to be raised on polls and estates in such manner as the towns shall provide. But there are so many regu- lations limiting and prescribing the action of the ' This compilation is derived mainly from the Revised Statutes of the State of Maine, compiled by John C. Morrill, and submitted to the legislature, January 7, 1903. Portland, Me., 1904. assessors which are involved in the apportionment of the state and designed to secure uniformity, that there is no serious impropriety, and a number of advan- tages, in describing the entire tax under State revenues. 1. Base — a. The property included and exempt. — All real prop- erty within the state, all personal property of inhab- itants of the state, and all personal property of per- sons not inhabitants of the state possessed or situated in the state are subject to taxation. (1) " Real estate," for purposes of taxation, includes all lands in the state and all erections thereon, all townships and tracts of land, the fee of which passed from the state since the year 1850, and all interest in timber upon public lands derived by permits granted before the sep- aration of Maine from Massachusetts. Interest and improvements on land the fee of which is in the state, and interest by contract or other- wise in land are exempt from taxation. The buildings of every railroad company, whether within or without the located right of way, and its lands and fixtures outside of its located right of way are subject' to taxation as "nonresident land." Land mortgaged is taxed to the per- son in possession. The loan is taxable to the mortgagee, but the land is considered as that of the mortgagor until the mortgagee takes pos- session. (An exception in regard to mortgages held by savings banks is described under Corporation taxes.) (2) " Personal property," for purposes of taxation, includes all goods, chattels, money, and efi'ects within the state or belonging to residents of the state; all vessels, at home or abroad; all obligations for money or other property; money at interest, and debts due in excess of those owed; all public stocks and securities; all shares in moneyed and other corporations within or without the state; all annuities payable to the person to be taxed when the capital of such annuity is not taxed in this state. Stock in manufacturing corporations and of real estate corporations is not taxed, but the buildings, lands, and other property of the cor- porations are taxed to the corporations. Sailing vessels, registered or enrolled under laws of the United States or any foreign government and owned wholly or partly by inhabitants of the state, are assessed at a value of $20 a ton gross toimage when new, and at $1 less for each year for seventeen years; thereafter at $3. Rebuilt vessels are taxed at the rate for one-half their age; those repaired, at five-eighths rate for their age. (3) Exemptions, in addition to all public property, are: The prop- erty of literary and charitable institutions; college^, within certain limi- tations; household furniture to the value of $200; wearing apparel; farming utensils, mechanic's necessary tools, and musical instruments to the value of $15 per family; churches, cemeteries, parsonages to the value of $6,000, and personal property of religious associations to the value of $6,000; mules, horses, neat cattle, swine, and sheep, less than 6 months old; produce in hands of producer; estates of poor per- sons; the works of any water company which furnishes water for fires f-oo nf r.harse; planted forests for twenty years; mines of metal for ten years; all poultry and eggs. i. Assessment. — The assessment made up by the town assessors and equalized by the state board of assessors remains the basis of state and county taxes for two years. The assessment refers to the 1st of April. Personal property Is assessed where the owner lives, with certain exceptions, as of property used in certain kinds of business, which is assessed where i situated. Taxpayers must render a sworn list of their property, the oath covering the values, but the values 712 WEALTH, DEBT, AND TAXATION. given may be changed by the assessors. Failure to render a statement bars 'all rights of abatement and appeal. Wild lands and lands in unincorporated places are assessed bienniall)' by the county commissioners. Debts owed may be deducted from debts due. Corporations, except certain classes which pay .special or excise taxes in lieu of property taxes, are generally taxed in the same manner as individuals. Stocks of any bank or other corporation held by persons out of the state, except of manufacturing and real estate corporations, are assessed in the town in which the bank or corporation transacts its business. The town ha-s a lien on the stocks and all dividends thereon until the tax and costs of collection are paid. Stocks of domestic and national banks are taxed to the owners where they reside, if residents of the state. (See State revenues, a, IV, below.) c. Equalization. — The valuation of real and per- sonal property on which the state and county taxes are apportioned and levied in each town and unorgan- ized township is finallj^ fixed by the board of state assessors, who constitute a state board of equalization. Thej^ make an official visit to each county in the state at least once in everj^ two years, and personally ex- amine the town assessors. They equalize the assess- ment list of each town in accordance with the full market value of the property. There is no equaliza- tion, so calleH, between individuals ; this is accomplished bj' abatements made l)y the assessors after the taxes have been levied. The applicant may appeal to the county commissioners or to the supreme judicial court of the county when an abatement is refused by the assessor. The state board may make abatements- arising from clerical errors in its own assessments or from double taxation. 2. Rate^ The rate for state purposes is determined each year on the basis of the amounts needed to meet the appro- priations made by the legislature, and the sum to be raised at such rate is apportioned among the several towns ]>y the board of state assessors, and such appor- tionment is ratified by the legislature. The treasurer of the state then sends warrants to the town assessors requiring them forthwith to assess the sum apportioned to their town or place, and to commit their assessment to the constable or collector for collection. A tax of 1 mill per dollar is assessed annually to sup- port schools. 3. Collection — In general, all taxes, state and local, except excise taxes and those on corporations and wild lands, are collected by the collectors or constables of the several towns and paid by them to the town treasurers who, upon demand made by warrant, remit the town's pro- portion of the state tax to the state trea.surer. On or before the 1st day of September the stale treasurer issues his warrants and, if the apportionments are un- paid sixty days after the time at which they are due, he may require the sheriff of the county to levy, by distress and sale, upon the real and personal property of any of the inhabitants of the town. If any person refuses to pay his tax, collectors may distrain him by any of his goods and chattels, not ex- empt from debt, or, if for twelve days after demand, a person neglects or refuses to pay a tax, or to show suf- ficient goods and chattels to pay it, the officers may commit him to jail. Liens to secure the payment of taxes on real estate attach as of April 1 , take precedence of all other claims and interest, and continue until the taxes are paid. Such liens may be enforced by action as for debt and the real estate may be attached and sold on execution issued in such action. If any tax assessed on real estate remains unpaid on the first Monday in December in the year succeeding the year in which the tax was assessed, the collector may sell at public auction as much of the land as is necessary to pa}^ the tax. There is no fixed penalty for delinquency in taxes, but interest at 1 per cent per month is added after the time fixed by towns for payment. Warrants for state taxes on wild lands are sent by the state treasurer to the county commissioners of organized plantations. They appoint coUectois, who transmit the taxes collected to the county treasurer. II. Poll tax. A poll tax is assessed upon every male inhabitant of the state above the age of 21 years, whether a citizen of the United States or an alien. Indians, persons un- der guardians, aged, infirm, and poor persons, sol- diers under state pension whose property is less than $500, students whose homes are outside the state, and soldiers of the United States are exempt. The poll tax is not to exceed $.3 and is not to be less than $1. It is assessed on each taxable person in the place where he resides on April 1. The assessors assess on taxable polls such part of the whole sum to be raised for all state, county, town, plantation, parish or society taxes as they deem expedient. The residue of such taxes is assessed on estates. In practice, therefore, the poll tax accrues solely to the benefit of the towns. III. Inheritance tax. Each share in any property within the jurisdiction of the state, whether belonging to inhabitants of the state or not, which passes by will or by the intestate laws of the state, or by deed, sale, or gift to take effect in possession after the death of the grantor, other than to the father, mother, husband, wife, lineal descendant, adopted child, son-in-law, or daughter-in-law, or to any religious, educational, or charitable institution, is sub- ject to a tax of 4 per cent of its value above the sum of $500. This tax is for the use of the state. IV. ( 'orporation taxes. Corporations are, in general, subject to the general property tax for state and local purposes. But all do- TAXATION AND REVENUE SYSTEMS— MAINE. 713 mestic corporations pay a special franchise tax and certain specified corporations and businesses pay an " excise tax" in lieu of all taxes on property necessarily used in the business. The excise tax is not strictly a state tax, as cities or towns in which stockholders re- side receive an amount equal to 1 per cent on the value of the stock so held in the case of railroad, telegraph, telephone, and certain other companies. Domestic corporations pay an annual franchise tax at the follow- ing rates: If authorized capital is less than $50,000, $5; $50,000 to $100,000, $10; $200,000 to $500,000, $25; $500,000 to $1,000,000, $50; and on each additional $1,000,000 or fraction thereof, $25. This tax is for the benefit of the state. Railroads pay an annual excise tax based upon the gross receipts from transportation. The tax is assessed by the state board of assessors upon the basis of returns made to the railroad commission. Gross re- ceipts are defined as the average receipts per mile for the entire system multiplied by the number of miles in the state. The rates are : On gross receipts less than $1,500 per mile, one-half of 1 per cent; on gross re- ceipts from$l,500 to $2,000 per mile, three-fourths of 1 per cent; and for each additional $500 or part thereof, one-fourth of 1 per cent additional up to 4 per cent. The tax is not entirely a state tax, as each city or town in which any stock in the railroads is held is entitled to an amount equal to 1 per cent on the value of such stock as determined by the state board of assessors ; provided, the total receipts from this source are suffi- cient to cover such payments. The tax is payable in two installments, one-half on July 1 and one-half on October 1, and is collected by the state treasurer. The "excise tax," together with the municipal tax on all buildings and on land and fixtures outside the right of way, are in lieu of all other taxes on the property or the capital stock. The cost of maintaining the railroad commission is also apportioned among the railroads in proportion to their gross receipts. Street railroads are taxable as other railroads, but the rates are: On average gross receipts of $1,000 per mile or less, three-twentieths of 1 per cent, and for every increase of $1,000 per mile or part thereof, three-twentieths of 1 per cent additional. Sleeping car and other car companies charging extra fares pay an excise tax of 4 per cent of the gross receipts in the state in lieu of all other taxes on cars and equipment. Telegraph and telephone companies are required to pay into the state treasury an annual excise tax on gross receipts at the following rates: When the gross receipts exceed $1,000 and do not exceed $5,000, one-fourth of 1 per cent; when they exceed $5,000 and do not exceed $10,000, Ij per cent; when they exceed $10,000 and do not exceed $25,000, If per cent; when they exceed $25,000 and do not exceed $50,000, 2 per cent; and for each additional $25,000, one-fourth of 1 per cent up to a maximum of 4 per cent. The tax must be paid by Septem- ber 1 and is a lien on the property and franchises. Each town in which any stockholder or partner resides receives from the amount paid into the state treasury an amount equal to 1 per cent of the value of the stock or shares there held as determined by the board of state assessors, but the total so paid over must not exceed the receipts of the state. This tax is in lieu of all other taxes except those on real estate and on personal prop- erty not essential to the business, which are taxed as property generally is taxed. Express companies pay an excise tax of 2 per cent of the gross receipts of business done in the state for the j'ear ending April 1. Busi- ness done in the state includes a proportional part of all express coming into or going out of the state, but not goods in transit through the state. This tax must be paid by September 1 and is in place of all local taxation, except that real estate owned by such corporations is taxed in the munic- ipality where situated, but taxes so lavied on real estate used in express business are deducted by the state assessors from the excise tax. Domestic life insurance companies are taxed at the rate of 2 per cent upon all premiums received from residents of the state after deduct- ing all dividends paid to policy holders in the state. Thej' also pay a tax of one-half of 1 per cent a year on the surplus after deducting the value of the real estate in this state, which is taxed by the municipality in which it is situated. AU other life insurance companies, surety companies, and credit and title insurance companies pay an annual tax upon all premiums received on contracts made in the state, at the rate of 1^ per cent a year. The tax is computed on the net amount of premiums actually received. Foreign insurance companies must pay the same tax as their home state imposes on Maine insurance companies doing business there, if greater than the above. Savings banks incorporated in the state are taxed upon their sev- eral franchises, assessed by the board of state assessors. From the average amount of deposits, reserve fund, and undivided profits there is deducted an amount equal to the value of the United States bonds, the shares of corporation stocks such as are by the law of this state free from taxation to the stockholders, and the assessed value of the real estate owned by the bank and two-fifths of the value of such other assets as are invested in the state, including mortgages. The difference is considered the value of the franchise. Upon the value of the franchises so ascertained the board of state assessors assesses an annual tax of five-eighths of 1 per cent. One-half is assessed by the 15th of June and one-half by the 15th of December, and payable within ten days thereafter. All deposits in sav- ings banks are excluded from municipal taxation to the bank or to the depositor, but real estate owned by the bank and not held as collateral security may be taxed by the town in which it is located. Loan and building associations paj' a tax of one-fourth of 1 per cent a year on the amount of the monthly capital dues paid in by stock- holder. It is assessed and payable semiannually. Capital dues are excluded from municipal taxation to the corporation or to the share- holder, but real estate not held as collateral security is taxabb by the town in which it is located. Branches or agencies of foreign banking companies not national pay a tax of three-fourths of 1 per cent a year on the amount of business done in the state. This is computed by taking the daily average for each month of a six months' period of all monej' outstanding upon loans and employed in the business, and then dividing the aggregate of such monthly averages by the number of months covered. The tax so ascer- tained is paid to the state treasurer semiannually. Every domestic trust and banking company pays a tax of one- half of 1 per cent on the average amount of interest and time deposits ascertained by six months' periods. The value of United States bonds and shares of stocks free from taxation to stockholders is deducted. All such deposits are excluded from municipal taxation to the com- pany or the depositor. In case any corporation fails to make returns required, the board of state assessors may make such assessment as it thinks just. Corpora- tion taxes, with interest at 10 percent, may be recovered in an action of debt in the name of the state. V. Business taxes and, licenses. The following licenses are annual, unless otherwise stated: Itinerant vendoi's, $25, collected by the secretary of state; resident guides, $1; nonresident guides, $20, to commissioners of inland fisheries and game. Undertakers, $1 for registration, $5 for examination; den- tists, $20 for examination; physicians and surgeons, $10 for examina- tion; there are no liquor licenses; goods sold at auction for benefit of parties residing out of the state, 2J per cent of gross sales; restaurants and hotels, $1; bowling alleys, billiard tables, etc., $10; auctioneers, $2; hawkers and peddlers, issued by the secretarj^ of state — tor towns of not over 1,000 inhabitants, $3; for towns of from 1,000 to 2,000 inhabi- 714 WEALTH, DEBT, AND TAXATION. tants, $6; for every 1,000 over 2,000 inhabitants, $2; in no case over $20. To hunt deer, $.5; private detective, $50. Dogs — clerks of towns issue hceuses and receive fees which are to be paid into the state treasury — $1.15 for each male, $3.15 for fertile females, $10 to $20 for kennel licenses. This fund is used by the state for the reimbursement of the amount paid by towns for damages done by dogs, and the remainder is credited to towns upon their state tax. B. FEES. To secretary of state. — For certificate under seal of state, $1 ; filing certificate of trade mark, $3; fihng certificate of incorporation, $5; fil- ing certificate of insurance company, $20; certificate of increase of capi- tal stock of insurance company, $10. To attorney-general. — For certificate of approval, $5. To bank examiner. — License to foreign banking company, $20. To treasurer of state. — Certificate, $5. To insurance commissioner. — Certificate, $20. To steamboat inspectors. — For each inspection, $5. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the method of assess- ment and of equaUzation are the same for the county tax as for the state. 2. Rate- In order to assess a county tax, county commis- sioners prepare estimates of expenses for one year and also for the succeeding year, and the county tax for both years is granted by the legislature. The county commissioners then apportion the tax so authorized among the towns within the county according to the last state valuation. 3. Collection — Collection is as for the state tax. II. Poll taxes. See State poll tax. III. IV, and V. Inheritance tax, corporation taxes, and business taxes and licenses. There is no inheritance tax, neither are there any special corporation taxes or business taxes and licenses for county purposes. C. FINES AND PENALTIES. All fines, forfeitures, and costs in criminal cases, also fees and earnings of county officers, are paid into the treasury of the county in which the offense is prose- cuted for the use of such county. Municipal Revenues. ) A. taxes. I. The general property tax. 1. Base — The property included and the methods of assess- ment and equalization have been described under State revenues. The estates of residents of islands where tho-re are no roads may be exempt from the highway tax. 2. Bate— The sum to be assessed must be raised by vote at the town meeting and is assessed on estates according to their value. 3. Collection — Collection is made in the same manner as has been described under State taxes. II. Poll tax. The town assessors assess on taxable polls such part of the whole sum of state and county taxes to be raised as they deem expedient. (See State poll tax.) III. Inheritance tax. The inheritance tax is strictly a state tax. IV. Corporation taxes. For the way in which towns participate in the special taxes on corporations, see State taxes, IV. V. Business taxes and licenses. Municipal officers may license public exhibitions and places of amuse- ment and require such fees as they think proper. Itinerant vendors pay on their stock at the last town tax rate; auc- tioneers, $2 per annum; auction sales, 2 J per cent of the gross amount; bowling alleys and billiard rooms, $10 per annum; wharves and fish weirs, $5 per annum; employment agencies, $1 per annum; merry-go- rounds, not over $50 per annum; taxidermists, $5 per annum; milk vendors, $1 per annum; public Carriages, tax varies. School Revenues. All special school districts have been abolished, but the school trustees of any town submit estimates to the school committee and receive such portion of the common school fund as the committee shall determine. Church Taxes. Every parish a^t its meeting may raise money for the support of ministers of religion and churches and assess and collect the money like state taxes. No person is a member of a parish or religious society without his consent. TAXATION AND REVENUE SYSTEMS— MARYLAND. 715 MARYLAND. The revenue system of Maryland consists of, first, the general property tax, which is distinguished by tlie endeavor to reach all classes of property, and notably by the taxation of intangible evidences of debt, such as the capital stock of corporations, bonds, public debt, notes, claims, and certificates of indebtedness of indi- viduals Or firms ; second, an extensive system of license taxes; third, a , group of special corporation taxes, notably upon gross receipts; fourth, an inheritance tax; and fifth, a tax on commissions of ofRcers, exec- utors, etc. Railroad property is to be taxed for county and city purposes like the property of individuals, but is exempted from state taxes other than that upon gross receipts. Railroad stock is not taxed. There is no tax upon personal property of corporations taxed on their capital stock. Poll taxes are forbidden by the constitution. Special provisions for the several counties and cities are contained in a code of public local laws, which are not herein treated. CONSTITUTIONAL PROVISIONS. ARTICLE XIV. That no aid, charge, tax, burthen or fees ought to be rated, or levied, under any pretence, without the consent of the legislature. ARTICLE XV. That the levying of taxes by the poll is grievous and oppressive, and ought to be prohibited; that paupers ought not to be assessed for the support of the government; but every person in the state, or person holding property therein, ought to contribute his proportion of public taxes for the support of the government, according to his actual worth in real or personal property; yet fines, duties or taxes may properly or justly be imposed, or laid with a political view for the good government and benefit of the community. ARTICLE III. Sec. 33. The generarassembly shall not pass local or special laws in any of the following cases: * * * For extending the time for the col- lection of taxes. Sec. 34. No debt shall be hereafter contracted by the general assem- bly unless such debt shall be authorized by a law providing for the col- lection of an annual tax or taxes sufficient to pay the interest on such debt as it falls due, and also to discharge the principal thereof within fifteen years from the time of contracting the same. Sec. 51. The personal property of residents of this state shall be sub- ject to taxation in the county or city where the resident bona fide resides for the greater part of the year for which the tax may or shall be levied ' This compilation is derived mainly from the following sources : The Maryland Code, Public General Laws, codified by J. P. Poe; King Brothers, Baltimore, 1904. The Maryland Code, Public Local Laws, adopted by the General Assembly, March 18, 1888: Baltimore, 1888. (See Appendix to the Code of 1904 of General Laws.) Session Laws of the General Assembly, 1888 to 1902. Some assistance was had from Taxation in Maryland, by Thomas Sewall Adams. Johns Hopkins University Studies in Historical and Political Science. Vol. XVIII: Baltimore, 1900. and not elsewhere, except goods and chattels permanently located, which] shall be taxed in the city or county where they are so located, but the general assembly may by law provide for the taxation of mort- gages upon the property in this state and the debts secured thereby in the county or city where such property is situated. OFFICERS. The officers most directly concerned with taxation are : (1) .Assessors at large, appointed by the governor, two for each assess- ment district of the county. (2) District assessors, appointed by tlie county commissioners, one for each election district. (3) County board of control and review, composed of the boards of county commissioners of the several counties. (4) Boards of control and review in Baltimore, appointed by the governor for groups of wards. (5) Appeal tax court of Baltimore city — three persons appointed annually by the mayor and city council. (6) County collector, appointed by the county commissioner. (7) State tax commissioner, appointed by the governor, comptroller, and treasurer for a terra of four years. State Revenues. A. TAXES. I. The general property tax. 1. Base — a. The property included and exempt. — All property of every kind, nature, and description within the state, except as specially exempted, is subject to assessment for state, county, and municipal taxation. (1) and (2) There is no definition or classification of "real" or "per- sonal" property for purposes of taxation. Certain subjects are specially enumerated. All certificates of indebtedness issued by any state, county, public corporation, or foreign country are subject to taxation; also all bonds of any state or corporation belonging to residents, and all investments in private securities. Corporations are in general taxed upon real estate, and the stock and bonds of the corporation; there is no tax on their personal property except in the case of corporations not taxable on their stock; where there is no capital stock, the property and assets of the company, real and personal, are subject to assessment. The property, real and personal, of railroad companies is subject to assessment only for county and municipal purposes. All bonds or certificates of indebtedness bearing interest issued by any railroad or other corporation of the state, held by residents and secured by mortgage on property wholly within this state, are taxed to the owners. (3) Exemptions, in addition to public property, are: Judgments rendered by court of record or justices of the peace; churches with fur- niture and parsonages; cemeteries; crops in the hands of the producer; provisions and fuel for the use and consumption of the family; working tools of mechanics and artisans; the first $300 worth of farming imple- ments; wearing apparel; fish in the possession of fishermen; hospitals; asylums; charitable and benevolent institutions; libraries; educational and literary institutions; the personal property of corporations having capital stock divided into shares which are subject to taxation in this state; the shares of stock of railroad companies subject to taxation upon their gross receipts within the state, and to county and municipal taxa- tion upon their real and personal property in the counties and cities of 716 WEALTH, DEBT, AND TAXATION. the state; the book accounts of merchants taxed on the fair average value of goods, wares, and merchandise in stock; real property pur- chased by survivors of the late war for erection of monuments and parks, up to fifteen acres; and persons assessed foj less than $100. h. Assessment. — The counties are divided into as- sessment districts, which are composed of the election districts. In assessing the property in each election district the assessors at large act with the assessor of the election district. The assessors require of the tax- payers under oath a schedule of real and personal property, with the value thereof. Failure to furnish a schedule is penalized by doubling the taxes for the first year. False return is punishable as perjury by a fine of $500 or by two years' imprisonment. Property is to be valued at its full cash value and not as at a forced sale value. The fundamental assessment was made in 1896, but biennial revision of the assessment is provided for. The boards of county commissioners and the appeal tax court of Baltimore are directed to revise all valua- tions of real property and to require a biennial listing as in 1896 of personal property. The boards are to appoint the necessary assessors. The appeal tax court of the city of Baltimore has powers to assess all property and to make a general revision of all propertj' at least once in every five years. Banks, state and national, and other incorporated institutions, corpo- rations, and juint-stock companies are as'sesse.i locally on their real estate. Shares of stock in corporations owTied by residents and nonresidents are assessed for taxation and the taxes collected from the corporation, which may charge them to the account of the shareholders. The reve- nue laws treat the stockholders as the owners of so much property, to be estimated by the actual value of the stock. The capital stock of the corporation is the representation of its property. The state does not tax both the capital stock and the property represented liy it. The valuation is made b3' the state tax commissioner on the bafis of reports from the corporation. (Rnilroad shares are not taxable.) The taxable value of shares of stock is ascertained by the state tax commissioner by deducting from the aggregate value of the shares of the banks, corporations, or joint-stock companies the assessed value of their real estate and dividing the remainder by the number of shares. The state tax commissioner is required to certify to the county com- missioners of the county where any shareholders reside. Shares held by nonresidents are taxable for county and municipal purposes where the bank or company is situated. Ail shang of stock in any bank (other than national) 'or in any corpo- ration of any other titate or county are to be valued at tlieir actual mar- ket value. Those on which no dividend is paid are not to be valued at all. On such valuation the regular rate for state purposes is to be paid, and also 30 cents upon each .$100 for county, city, and municipal ta.xation where the owner resides. All bonds or other evidences of debt issued by any corporation, public or private, foreign or domestic (except the state of Maryland), are to be assessed at their actual value in the market and taxed at the same rate as foreign stock (supra). The public debt of the state, stock loans of the city of Baltimore, the capital stock and Ijonds, certificates or other evidences of debt, interest bearing, issued by incorporated companies of the state are to be assessed for state taxes. Stock debt of the state, or of the city of Baltimore, or shares in any bank or other corporation of the state on which the state and county or city taxes are levied are to be allowed as a credit in the assessment of capital stock or the assets of companies without capital stock. So also the proportionate amount of the value of tools and machinery is deducted in the valuation of shares when such articles of manufac- ture are exempted from taxation. State tax on public debt of the state. — The treasurer is required to levy state taxes on all the public debt of the state held by any person, resident or nonresident, assessed at the following valuation: Debt bear- ing interest at 6 per cent, at par; interest at .5 per cent, $85 on $100; interest at 4| per cent, $80 on $100; interest at 3 per cent, $65 on $100, The tax is collected by retaining it out oif the interest falling due on the 1st day of July in each year. State taxes are also levied on Baltimore city loans on which interest is payable. Certificates of indebtedness issued by any individual or firm are to be assessed according to the rate of interest stipulated: Interest 6 per cent, at 50 per cent of face value; interest 5 per cent, at 41 J per cent of face value; interest 4J per cent, at 37^ per cent of face value; interest 4 per cent, at 33J per cent of face value; interest 3^ per cent, at 29J per cent of face value; interest 3 percent, at 25 per cent of face value; interest other percentages, at corresponding valuations. Failure to list bonds, notes, claims, or other evidences of debt is penalized by forbidding action at law or equity thereon until the tax is paid, with an addition of SO per cent per annum where there is an inten- tion to evade the taxes. Mortgagors are assessed for real estate at its actual value, without regard to the mortgage lien. Covenants for the mortgagor to pay the taxes on the mortgage debt are unlawful. Distilled spirits are assessed as personal property. Report is to be made on January 1 to the state tax commissioner, who fixes the value. Where the distiller is a corporation, the spirits are treated as distinct from the capital stock. The valuation is transmitted to the counties for local taxation. c. Equalization. — The several boards of county commissioners acting as boards of control and review, and the same boards in Baltimore city, hear appeals from the assessments and may abate, lessen, or increase the valuations returned, assess omitted property, and correct the returns. Their proceedings are super- vised by the state tax commissioner. 2. Rate— The county commissioners of the several counties and the mayor and city council of Baltimore were in 1902 directed to levy the state taxes as follows: Ten and one-half cents on each $100 for schools; If cents on each $100 for books for schools ; one-half of 1 cent on each $100 for sinking fund, various loans; one-eighth of 1 cent on each $100 for sinking fund, various loans; one-half of 1 cent on each $100 for sinking fund; 2 J cents on each WOO for sinking fund ; three-fourths of 1 cent on each $100 for new loan. The comptroller of the treasury levies the same state taxes on shares of capital stock of all banks, incorporated institutions, and companies of the state. 3. Collection — Taxes are collected by the county collectors, who are compensated by a percentage of the amount of their collections. If taxes are paid by the 1st day of September of the year in which they are levied, a deduction of 5 per cent may be made; if paid before October 1, there is a deduction of 4 per cent; if paid before November 1, one of 3 per cent. All state, county, and municipal taxes are liens on the TAXATION AND REVENUE SYSTEMS— MARYLAND. 717 real estate of the taxpayer from the time of levy, and are considered in arrears on the 1st day of January and bear interest at 6 per cent. Collection may be enforced by distraint of personalty or sale of realty. II. Poll tax. There are no poll taxes, as they are forbidden by the constitution. III. Inheritance tax. All estates, real and personal, passing from any person who may die seized and possessed thereof, or by transfer intended to take effect after the death of the donor, other than to the father, mother, husband, wife, child, or lineal descendant of the decedent are subject to a tax of 2J per cent on every $100 of clear value over $500. IV. Corf oration taxes. The line of demarcation between the special corpora- tion taxes and the general property tax is not so clear in Maryland as in most of the other states. The tax on the capital stock of corporations has been included above under the general propert}' tax, because it seemed to be a substitute for the taxation of the stock to the stockholders, but that classification is somewhat arbitrary. The taxes on corporations that savor less of the general property tax are: The bonus on capital stock — a tax which is closely analogous to the fees for incorporation charged in most of the other states; the franchise tax on corporations; the tax on gross receipts of various corporations; and the taxes on insurance companies. Bonus on capital stock. — Every corporation incorporated under any general or special law of the state, except cemetery companies, companies for purely benevolent and charitable purposes, railroad companies, and building and homestead associations, is required to pay to the state treasurer a bonus of one-eighth of 1 per cent on the author- ized capital stock. The bonus on the original capital is due upon incor- poration and on the increase upon the recording of the certificate. The franchise tax on savings banks. — Every savings bank is required to pay annualty a franchise tax to the amount of one-fourth of 1 per cent on the total deposits. Three-fourths of the tax go to the county where the bank is located and one-fourth to the state. The real property of the bank is liable to assessment, but not the deposits. Failure to make reports, or the making of false reports, subjects the officer of the bank to indictment and fine. The tax on gross receipts. — A franchise tax of 1 per cent per annum is levied upon the gross receipts of all oil pipe-line companies and all title insurance companies; a tax of three-fourths of 1 per cent upon the annual gross receipts of electric light companies; \\ per cent of gross receipts of electric construction and gas companies and evei^ foreign guano, phosphate, or fertilizer company. The gross receipts tax on corporations is due on July 1. There are like penalties foi failure to pay and make report as on railroads. Associations, partner- ships, and individuals engaged in these lines of business, except that of guano, phosphate, and fertilizer companies, are subject to the gross receipts tax. Parlor, palace, and sleeping car companies are taxed at the rate of 2 per cent upon the total gross receipts from business done in the state. Failure to pay for sixty days subjects the company to a penalty of 10 per cent. Telegraph, cable, express, transportation, tele- phone, safe deposit, trust, guaranty, and fidelity companies also pay 2 per cent on gross receipts from business in the state. Franchise tax on railroads. — Railroads are taxed for state purposes upon their gross earnings, in lieu of any other state tax on property or capital stock. But railroads pay county and municipal taxes on real and personal property. The rate of tax is graduated according to the gross earnings per mile of line: Eight-tenths of 1 per cent on the first $1,000 per mile; IJ per cent on the first .$1,000 to $2,000 per mile; 2 per cent on the first earnings above .$2,000 per mile. The tax is payable July 1, annually. Failure to make report of gross earnings subjects the responsible officer of the corporation to forfeiture of $500 to the state. Default of payment for one month is jjenalized 5 per cent. Taxes on' insurance companies. — Foi'cign insurance companies — License tax, $300; one-half of 1 per cent pel- annum on premiums col- lected in the state. Domestic surety, employers' liability, personal acci- dent, plate glass, steam boiler, burglary, and other kinds of insurance, except life, fire, and marine companies and mutual lienelit companies, must pay a license of $1,500 to the insurance commissioner. V. Business taxes and- licenses. Some taxes technically or legally defined as " license taxes" have been included under corporation taxes, above. Licenses generally are issued by county officials and cover the territory of ore county, but the revenue from the following accrues to the state treasury. The licenses are annual unless otherwise stated: Insurance brokers, state, $100; insurance brokers, county, $25; tele- graph and express companies, $300; auctioneers, license rated upon the amount in value of merchandise on hand; billiards — first table, $50; each additional table, $25 (cities and towns may impose a further tax). Brokers — exchange, $100; real ( state, $25: bill brokers, $50; grain, etc., in Baltimore, $30; pawnbrokers, $100; shipping brokers, $50; shipping brokers, for runners, $50. Hawkers and peddlers — on foot, $100; with horse and vehicle, $150; with two horses and vehicle, $200. Ordinary keepers — rate of renter annual value $100 or less, $25; $100 to $200, $40; $200 to $300, $50; $300 to $400, $60; $400 to $500, $75; $.500 to $750, $90; $750 to $1,000, $100; $1,000 to $2,000, $150; $2,000 to $3,000, $180; $3,000 to $5,000, $250; $5,000 to $10,000, $400; over $10,000, $450; this carries the right to sell liquors in quantities less than 1 pint. Shows and theatrical exhibitions — (Baltimore, $3 per night), $.30 per year, $1 per show; animals and curiosities, $15; stal- lion or jackass, highest sum of the season, at least $10 for one mare; this payment exempts from all other state tax; gypsies, $50; dogs, unless taxed by municipal ordinance, not less than $1 for males and $2 for bitches — one male, however, is free to each householder, ex- cept in Talbot and Harford counties, where the rate is $1, male or female. Traders — persons other than growers, makers, or manufacturers offering for sale goods, wares, and merchandise where stock in trade is less than $1,000, $12; $1,000 to $1,500, $15; $1,500 to $2,.500, $18; $2,500 to $4,000, $22; $4,000 to $6,000, $30; $6,000 to 88,000, $40; $8,000 to $10,000, $50; $10,000 to $15,000, $65; $1 5,000 to $20,000, $80; $20,000 to $30,000, $100; $30,000 to. $40,000, $125; over $40,000, $1.50. Milliners, female, stock less than $.500, $6. Cigarettes, $10. Retail of liquors— stock not over $500, $18 ; $500 to $1 ,000, $35; $1 ,000 to $2,000, $.50: $2,000 to .$4,000, $75; $4,000 to $6,000, $100; $6,000 to $10,000, $120; $10,000 to $20,000, $130; $20,000 to $.30,000, .$140; over $30,000, $150. Sale of liquor at fisheries, $6; sale of liquor at horse races, $4; oyster or eating houses, $.50. VI. Tax on official commissions. (Except that they are very heav}^, these taxes are aralogous to the fees charged for official commissions in other states.) Judges of circuit courts, $50; judges of superior court, court of com- mon pleas, of circuit court No. 2 of Baltimore, the Baltimore city and criminal courts, $.50; sheriff of Baltimore city, $300; sheriff of Balti- 718 WEALTH, DEBT, AND TAXATION. more county, $100; sheriffs of other counties, $20 to $100; judge of orphans' court, Baltimore, $50; judge of orphans' court, several coun- ties, $10; justice of peace and constable, $2; tobacco inspectors, $50; weighers of live stock, $50; weighers of grain, $10; notaries public, Bal- timore, $20; clerks of court, $200; register of wills, Baltimore, $200; register of wills, other counties, $30 to $150. VII. Tax on commissions of executors and administra- tors. All commissions allowed to executors or administrators by the or- phans' courts of the state are subject to a tax of one-tenth part of the sum so allowed. The orphans' court in fixing the commissions is to make no allowance for the tax. B. FEES. (See bonus on stock under Corporation taxes.) Insurance — FiUng copy of charter (with insurance commissioner), $25 : fihng annual statement, $25 ; certificate of authority (foreign) , $10 ; certificate of authority (domestic), $2; abstract, annual statement, $2. Notaries public are required to pay to the stale one-half of their fees derived from protest. These fees are .5 cents for each protest, mailed or delivered. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the methods of assess- ment and of equalization are in general the same as for state taxation, except that railroad property, like that of individuals, is to be taxed for county and city purposes. By special acts of the general assembly the county commissioners, to encourage certain industries, may exempt certain property from county taxation. The valuation of the rolling stock of railroads is to be divided by the state tax commissioner among the counties (and the city of Baltimore) in proportion to the mileage of railroads located therein. The real estate is assessed like that of individuals. Shares of stock in railroad com- panies are not taxed. 2. Rate — The tax is levied by the county commissioners according to the special provisions for each county. 3. Collection — The method of collection is the same as that for state taxes. II, III, and IV. Poll tax, inheritance tax, and corpora- tion taxes. There are no county poll, inheritance, or special corporation taxes. V. Business taxes and licenses. County licenses are provided for in the Code of Pub- lic Local Laws for each separate county, but on account of their diversity, have not been compiled. Special tax on mortgages. — In nine counties all mort- gagors on record are required annually to pay a tax of 8 per cent upon the gross amount of interest. In the remaining counties and Baltimore city the former mortgage tax is repealed. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — All municipal taxes are levied upon the property as assessed for state and county taxes, in conformity with the general laws relating to revenue and taxes and with the public local laws applicable to the several counties and cities. Railroad property is subject to municipal taxation. 2. Rate— The rate is determined by the mayor and city coun- cil under the local laws. 3. Collection — The method of collection is the same as that for county taxes. II, III, and IV. Poll tax, inheritance tax, and corpora- tion taxes. There are no municipal poll, inheritance, or special corporation taxes. V. Business taxes and licenses. Municipal liquor licenses and licenses on hawkers and peddlers and other lines of business are governed bjr local laws applicable to the sev- eral counties and municipalities. (See Code of Public Local Laws, 1888, and Appendix in Code of Public General Laws, 1904.) School Revenues. For the support of free public schools a state tax of 15 cents is to be levied on each $100 of taxable prop- erty and the proceeds distributed to the several coun- ties according to their school population. If this fund is not sufficient, the county commissioners are author- ized to levy an additional tax not to exceed 10 cents per .1100. The income from the state school fund (of 1839) and the revenues from the dog taxes and from certain fines and licenses also go to the support of schools. TAXATION AND REVENUE SYSTEMS— MASSACHUSETTS. 719 MASSACHUSETTS.! The general property tax is used in Massachusetts for both state and local purposes. It is the main dependence of the local governments, but the state government draws very heavily upon other sources as well. Peculiar features of the system are the listing of polls along with property and of certain incomes as if property, and the apportioning of county and state taxes on both thereof, as well as on real and personal property among the towns and cities. The assess- ment of real and personal property, including in- comes, and of polls and the general administration of this tax are matters of local administration mainly. The state levies, through the agencies of the towns and cities, a so-called direct state tax (usually expressed in round numbers— in 1902 it was $2,500,000; in 1903, $1,500,000), apportioned among them on the basis of the local valuations and enumeration of polls roughly equalized. The general corporation tax, or so-called general franchise tax, administered largely by state officials, is a distinguishing feature of the Massachusetts system. This tax and certain special corporation taxes yield a large proportion of the state revenue. Another feature usually regarded as characteristic of this state is the method of taxing mortgages, adopted in 1881. The design is to impose but one tax on real estate, whether mortgaged or not, and to leave the two parties at interest, where real estate is mortgaged, to adjust the equities in the matter of taxation between themselves as they see fit. The mortgage is listed as an interest in the property, and the excess in the value of the property over the mortgage, if there be any, is listed separately. Under this law it is customary for the mortgagor to pay all the taxes. CONSTITUTIONAL PROVISIONS. Part the Second. Chapter I. ARTICLE IV. Sec. 1. And further, full power and authority are hereby given and granted to the said general court * * * to impose and Ie%'y pro- portional and reasonable assessments, rates, and taxes, upon all the inhabitants of, and persons resident, and estates lying within, the said commonwealth; and also to impose and levy reasonable duties and excises upon any produce, goods, wares, merchandise, and commodities whatsoever, brought into, produced, manufactured, or being within the same. * * * ' This compilation is derived mainly from the following sources: Report of the commission to inquire into the expediency of revising and amending the laws of the commonwealth relating to taxation. October, 1897: Boston, 1897. The Revised Laws of the Commonwealth of Massachusetts, enacted November 21, 1901, to take effect January 1, 1902. In two volumes and an index volume: Boston, 1902. A compilation of the laws relating to taxation by the local assessors in Massachusetts, prepared for the use of assessors and collectors in cities and towns, by Wm.D.T.Trefry, tax commissioner: Boston, 1902. Revised laws relating to taxes and excises for revenue upon corpora- tions in Massachusetts: Boston, 1902. And while the public charges of government, or any part thereof, shall be assessed on polls and estates, in the manner that has hitherto been practiced, in order that such assessments may be made with equal- ity, there shall be a valuation of estates within the commonwealth, taken anew once in every ten years at least, and as much oftoner as the general court shall order. Part the First. article X. Each individual of the society has a right to be protected by it in the enjoyment of his life, liberty, and property, according to standing laws. He is obliged, consequently, to contribute his share to the expense of this protection ; to give his personal service or an equivalent, when nec- essary; but no part of the property of any individual can, with justice, be taken from him, or applied to public uses, without his consent, or that of the representative body of the people * * *. article xxiii. No subsidy, charge, tax, import, or duties ought to be established, fixed, laid, or levied, under any pretext whatsoever, without the consent of the people or their representatives in the legislature. OFFICERS. The officers most directly concerned with taxation are: (1) The town assessors, three or more in each town, elected at the annual town meeting, for terms varying from one to three years. The selectmen may be made the assessors, or they may so act if none are elected by the town. If the selectmen fail to act, the county commis- sion may appoint. (2) Assessors in cities. — There is no general statute in regard to the appointment of assessors in cities, and the practice varies so greatly that no summation is possible. Such assessors, who are usually three in number, but sometimes one and sometimes nine, are in some cities appointed by the mayor, in some elected by the council, and in others elected by the people. (3) The town collectors of taxes, one or more in each town, elected annually in town meeting. The town may at any meeting appoint the town treasurer tax collector. The constables act as tax collectors unless other persons are appointed as such. (4) Collectors in cities, usually one in each city, elected for terms fixed by the charters. (5) The state auditor of accounts, elected annually at the state election. (6) The state tax commissioner, appointed by the governor for a term of three years. State Revenues. A. TAXES. I. TTie general property tax. (N. B. — Certain features of the poll tax are so in- extricably bound up with the general property tax that neither tax could be fully described by itself, and both are therefore incorporated here. Since 1901, however, the poll tax has been made an annual tax of S2 on every male inhabitant over 20 years of age.) 1. Base — a. The property included and exempt. — All property, real and personal, situated within the commonwealth, 720 WEALTH, DEBT, AND TAXATION. and all personal property of the inhabitants wherever situated, unless expressly exempted by law, is subject to taxation. (1) "Real estate," for the purpose of taxation, includes not only all and, but also all things affixed tjiereto. The mortgagee's interest in the land is taxable as real estate. (2) "Personal estate," for purposes of taxation, includes: (a) Goods, chattels, money, and effects wherever they are; (6) ships and vessels not engaged in the foreign carrying trade; • (c) money at interest and other debts due the persons to be taxed over and above what t;hey are indebted or pay interest for; debts secured by mortgages on tax- able real estate are not included in such taxable debts, and may not be used to reduce the amount of taxable debts due; (d) stocks and bonds, public and other; but shares in corporations chartered by the commonwealth are not taxable to the holder, taxation being secured by the general franchise tax; (e) income from an annuity or from ships engaged in the foreign carrying trade,' and so much of the income of a profession, trade, or employment as exceeds $2,000 a year; but no income is taxable if derived from property subject to taxation. Under this provision incomes from professions and salaries are taxable, and it has been held that incomes from trade being derived from skill and management as well as from the use of capital taxed are taxable. (3) Exemptions from taxation, in addition to public property, are: The personal property of literary, benevolent, charitable, and scientific institutions, and of temperance societies incorporated in the common- wealth and the real estate owned and occupied by them, but such property is not exempt if the income is divided among the stockhold- ers or members; the real and personal estate of incorporated agri- cultural societies: the real and personal estate of any Grand Army or veteran association incorporated in the commonwealth to the extent of $20,000 if used and occupied by posts of the Grand Army; the Bunker Hill monument; houses of religious worship and the pews and furni- ture; cemeteries, tombs, and rights of burial; the property to the amount of $500 of a widow, of an unmarried woman over 21 years of age, of a person over 75 years of age, or of a, minor whose father is deceased, provided that the whole estate, real and personal, of such persons does not exceed in value $1,000; the wearing apparel and farming utensils of every person, his household furniture not exceed- ing 81,000 in value, and the necessary tools of a mechanic not exceed- ing $300 in value; the property of soldiers and sailors who served in the Civil War and were disabled, their wives and widows, to the amount of $2,000 where the whole estate does not exceed $5,000; plantations of chestnut, hickory, white ash, white oak, and other trees, where the land is devoted exclusively to the growth of the trees, for ten years after the trees reach 4 feet: ships and vessels engaged in the foreign carrying trade are exempt, but the yearly income derived therefrom is taxable; ' the capital stock, corporate franchises, and per- sonal property of corporation banks; mules, horses, and neat cattle less than 1 year old; swine and sheep less than 6 months old, and domestic fowls not exceeding $15 in value. i. Assessment. — A striking feature connected with the assessment is the set of unusual and extraordinary powers conferred upon the assessors, who not only make the valuations and list the polls and estates but make the final tax levy, or, as it is called in the stat- utes, "assess the taxes," by which is meant that they apportion among the various polls and estates as val- ued by them the amount of taxes authorized to be raised in their town or city for town or city, county, and state purposes. TJ'hey also "commit the tax list with their warrants to the collector of taxes," and may even grant "abatements," or reductions, in taxes to 'Repealed in 1902; chap. 374, acts of 19f)2. individuals after the tax bills are made out. They thus perform the functions and have the powers of assessors, auditors, equalizers, local boards of review, and local boards of appeal with respect to taxation; but an appeal from the arbitrary exercise of these powers lies to the county commissioners. Under the statutes the assessors publish a notice requiring the inhabitants of each town or city to bring in sworn "true lists" of all their property, but there is no machinery or penalties for compelling the inhab- itants to obey this requirement. Should anyone do so, he is entitled to have his list "received as true," except as to valuations, but most property is listed by the assessors "according to their best information." The assessment refers to the 1st day of May, and valuations are to be at the fair cash value. Propertjr exempted from taxation, except that of charitable and religious institutions, is also listed and valued for purposes of statistical information. Real estate is listed annually, mortgages being treated as an interest in real estate and listed in the place where the real estate lies, and personal property is also assessed annually and in the city or town of which the owner is a resident, except stock in trade and ma- chinery employed in other places, which is assessed where it is located. c. Equalization. — Strictly spealdng, there is no pro- vision for local equalization. Taxpayers overassessed may obtain redress either from the assessors, the county commissioners, or the superior court. But there is no machinery designed to raise the assessments which may be below the fair cash value, except to call the assessors to account for nonperformance of duties. The follomng section seems to imply a system of state equalization, but it should be observed that it operates on the apportionment or share of state and of county taxes to each city or town and not upon the valuations, and operates only triennially. Revised laws, chapter 12, section 100. — "The tax commissioner shall, before the first day of January in the year nineteen hundred and four and before the first day of January in every third year thereafter, pre- pare and report in print to the general court, within the first week of its then next succeeding session, an equalization and apportionment upon the several cities and towns, of the number of polls, the amount of prop- erty, and the proportion of every one thousand dollars of state or county tax, including polls at one-tenth of a mill each, which should be assessed upon each city and town." The unit of apportionment is $1,000. The amount which the polls will raise at one-tenth of a mill each is deducted from SI, 000 in determming the property tax rate for each town. 2. Rate— The aggregate amount of state and county taxes to be raised is fixed by the legislature at each session. Each town or city is required to raise its quota for state and county purposes by a levy on polls and es- tates. Once every three years the tax commissioner TAXATION AND REVENUE SYSTEMS— MASSACHUSETTS. 721 determines what proportion of the whole each town or city is to pay. The assessors in the towns then deter- mine the rates by apportionment upon the property subject to taxation. There is thus no state rate as such. 3. Collection — All taxes are collected by the town tax collectors, and are payable on demand by him. If they remain unpaid for fourteen days after demand and notice, they may be collected by distress and sale and in cer- tain cases by arrest and imprisonment. Taxes on land become a lien on May 1. II. Poll tax. The first section of the revenue laws says: "A poll tax of two dollars shall be assessed on every male in- habitant of the commonwealth above the age of twenty years, whether a citizen of the United States or an alien." This tax is paid into the municipal treas- uries as part of the fund out of which the state's share of taxes is drawn. III. Inheritance tax. All property within the jurisdiction of the state, corporeal or incorporeal, and any interest therein, whether belonging to inhabitants of the state or not, which shall pass by will, or by the laws regulating in- testate succession, or by deed, sale, or gift, intended to take effect in possession after the death of the grantor except to or for the use of the father, mother, husband, wife, lineal descendant, brother, sister, adopted child, the wife or widow of a son, or the husband of a daughter of a decedent, is subject to the collateral inheritance tax of 5 per cent of the value of the share or gift. Gifts to institutions whose property is exempt and to towns for public purposes are also exempt and no distributive share or gift is subject to the tax unless its value exceeds 1500. The value is appraised by the probate court. This tax with the interest thereon attaches as a lien to the property and is collected by the treasurer of the commonwealth. IV. Corporation taxes. Corporations are taxed by the state upon all those elements in their wealth which can not be reached with comparative ease and certainty by the local assessors. But the state retains for its own use only that portion of the taxes so raised which would not, under the gen- eral principles determining the situs of property, natu- rally belong to some one of the towns and cities, and therefore turns back to the towns a considerable part of that which is collected. In 1903 the law relating to corporations was exten- sively revised. The following analysis follows that in force in 1902: The general corporation tax is also known as a gen- eral franchise tax or a tax on the corporate excess. It is administered by the state tax commissioner. 932—07 46 He ascertains the market value of the shares of the capital stock of each corporation, which is denominated the value of the corporate franchise. From this amount are deducted certain items locally taxed and certain items regarded as lying beyond the jurisdiction of the state. The balance is assessed as the "corporate ex- cess," and the corporations pay the tax directly into the state treasury. The deductions allowed in the case of all corpora- tions are: Real estate and machinery taxed by towns and cities in Alassachusetts ; and in the case of all but railroad, telegraph, telephone, or street railway com- panies, real estate and machinery locally taxed wher- ever situated; in the case of a railroad or telegraph company, or of a street railway company, domestic or foreign, so much of the value of its capital stock as is proportionate to the length of line outside the state; in the case of a domestic telephone company, all stock held by it in other corporations which has been taxed in Massachusetts or elsewhere; and in the case of foreign telephone companies, as much of its capital stock as is proportional to the number of telephones controlled or used outside the state. The rate of taxation levied upon the corporate excess is determined l>y the commissioner, who ascer- tains the total amount raised by taxation other than on polls in all the different towns and cities, and divides that bj' the total valuation of property as returned by the assessors. The amount Raised by the tax on corporate excess is distributed in part to towns and cities in proportion to the number of shares held by citizens thereof in each town. The remainder, which represents the tax on shares of stock held outside the state, remains in the state treasury. In the case of foreign telegraph com- panies the shareholders are not sought out and the state takes the entire tax. The following cases are departures from the general rule already laid down, either in the direction of special procedure or of additional taxes imposed: Shares of stock in banks, national or state, are assessed locally to the owners and not by the state tax commissioner. The bank ad- vances the tax. The revenue obtained is distributed among the towns and cities where the sliareholders reside, and the state receives as its share that levied on the shares of foreign stocldiolders. Savings banks are taxed on their deposits at the rate of one-half of 1 per cent per annum, payable semiannually, which is computed upon the average deposits for each six months; but the amount invested in taxable real estate and mortgages is deducted. Cooperative banks are exempt except upon their real estate. The tax on savings bank deposits is in Ueu of all other taxes. The Massachusetts Hospital Life Insurance Company is taxed in much the same manner as savings banks. Life insurance companies, domestic and foreign, pay an excise tax of one-fourth of 1 per cent per annum upon the net value of all policies in force. All other domestic insurance companies pay 1 per cent on net premiums except premiums received in other states where they are sub- ject to a like tax. All other.foreign insurance companies pay 2 per cent on net premiums received in Massachusetts. There is a retaliatory tax on insurance companies of everj- class organized in stajes which tax Massachusetts companies more heavily. 722 WEALTH, DEBT, AND TAXATION. and a 2 per cent additional tax on companies chartered outside of the United States if they fail to keep on deposit in the United States proper security for losses. Trust companies are taxable on their deposits or trust funds, and this tax is treated in the same manner as that on corporate excess. Street railway companies whose lines are partly witliin and partly with- out the state, which have paid dividends from the beginning aggregat- ing 6 per cent per annum, are required to pay a tax equal to the excess over 8 per cent in any dividend declared over that amount. Street railroads generallj- pay an excise tax in each town on that pro- portion of their gross receipts which corresponds to the miles of track in each town or city. The rates lue : Gross receipts, $4,000 or less per mile, 1 per cent; $4,000 to $7,000 per mile, 2 per cent; $7,000 to $14,000 per mile, 2^ per cent; $14,000 to $21,000 per mile, 2i percent; $21,000 to $28,000 per mile, 2| per cent; over $28,000 per mile, 3 per cent. These taxes are devoted to the care of the streets. Domestic mining and quarrying companies doing business outside the commonwealth pay semiannually one-twentieth of 1 per cent on the par value of their capital stock and 4 per cent on net profits. Similar companies having a usual place of business in Massachusetts, but or- ganized under laws of other states, pay semiannually one-fortieth of 1 per cent on par value of stock paid in; but this tax is not to exceed $300. Corporations (domestic) formed to construct railroads or rail- roads and telegraphs in foreign countries, pay one-twentieth of 1 per cent per annum, divided into semiannual installments. Gas and electric light companies have to bear the expense of the board of gas and electric light commissioners and the cost of inspect- ors of gas meters. Railroads bear the expense of the railroad com- mission and the costs of inquests on travelers killed. V. Business taxes and licenses. The commonwealth receives one-fourth of the local liquor licenses. (See Municipal revenues.) Itinerant vendors pay to the secretary of commonwealtli a license fee of $2.T for one j'ear; hawkers and peddlers, $.50; agents of foreign fire insurance companies not authorized to do business in Massachusetts, $20. B. FEES. Secretary of the commonwealth. — Articles of incorporation and amendments thereto, one-twentieth of 1 per cent of capital stock, but not less than $.5 nor more than $200. In 1903, made one-fortieth of 1 per cent but not less than $10. Commissioner of corporations. — For every writ served upon him as attorney for a foreign corporation, $2. Treasurer. — For filing first papers of foreign corporations, $25. The commonwealth i-eceives the proceeds of a fee of $2 charged for the inspection of steam boilers. Insurance commissioner. — Valuations of life policies, 2\ mills per $1,000 of insurance; examination of domestic companies, $30; filing charter of foreign companies, $30; application for admission and annual statement, $20; licenses for agents in foreign insurance companies, $20 annually; insurance broker, $20; renewal, $2; certificate of valuation of policies of life insurance companies, $2. County Revenues. The counties in Massachusetts have very little auton- omy and no strictly independent tax levy for their sup- port. They merely receive into their treasuries cer- tain sums allotted to them under orders of the general court, and assessed and collected by the town and city assessors upon the polls and estates in each town and city. The entire machinery for county taxes has there- fore been described under the head of State revenues. Municipal Revenues. Town and city taxes on polls and estates are assessed, levied, and collected in the same manner as has already been described for state revenues, and no further analy- sis is necessary. Owing to the large degreer of autonomy enjoyed by the towns and cities there are many local differences of law and practice. These practices and local institutions rest as often upon tradition as upon express grant by any legislative authority, and in some cases suggest that the original powers of the local au- thorities are superior even to those of the common- wealth. V. Business taxes and licenses. Liquor licenses, annual — First class, hquors of all kinds, to be drunk on premises, mininmm, $1,000; second class, malt liquors, cider, and light wines, to be drunk on premises, minimum, $250; third class, malt liquors and cider, to be drunk on premises, minimum, $250; fourth class, liquors of any kind, not to be drunk on premises, minimum, $300; fifth class, malt liquors, cider, light wines, not to be drunk on premises, mini- mum, $150; sixth class, retail druggists, $l;seventh class, paints and chemicals, $1. Of these, the cities receive three-fourths. Other licenses, annual — Auctioneers, not less than $2 ; billiard saloons, not less than $2; bowling alleys, not less than $2; carriages, $1; dogs, for breeding, five in number, $25, over five, $50; males and spayed females, $2; females, $5; peddlers, towns of 1,000, $3; 1,000 to 2,000, $6; 2,000 to 3,000, $8; 3,000 to 4,000, $10; cities and other towns, $10 plus $1 per 1,000, limit, $25; horse killing establishments, not to ex- ceed $1 ; intelligence offices, not less than $2 ; junk dealers, not less than $2; milk dealers, SO cents; oyster digging, $2.50; pawnbrokers, $50; plumbers — master, $2; journeymen, 50 cents; private detectives, $10; slaughterhouses, not less than $1 ; steamboats, not less than $1; skating rinks and picnic groves, not less than $2 ; surveyor of lumber, not less than $1. VI. Special property taxes. Watering rates. — This tax is treated as a part of the general property tax, in which its returns are merged. In form it suggests a special assessment, but it differs therefrom in that it is regularly recurrent each year and is not for any permanent improvement. It differs from the general property tax in that it is levied on part of the property only, and assessed upon each linear foot of frontage instead of upon valuation. In some cities and towns the same services are charged to the general property tax. It is levied and collected by the same officers as the general property tax. A city may determine that the streets, or certain streets, or portibns of streets shall be watered, in whole or in part, at the expense of the abutters. In such event the expense for a municipal year, the propor- tion thereof to be borne by abutters, and the rate to be assessed upon each linear foot of frontage upon such streets or portions of such streets is estimated and determined by the board of aldermen, and assessed upon the estates abutting on such streets in proportion to the number of linear feet of each estate on the wa- tered street. The amount on each estate is determined by the board, or, if the board so determines, by the TAXATION AND REVENUE SYSTEMS— MICHIGAN. 723 board of public works, the board of street commis- sioners, superintendent of streets, or other officer, who certifies the same to the assessors. This tax is included in the annual tax bill of such estates and collected as other taxes on the same estates. School Revenues. The sum of $100,000 is to be paid annually from the treasury of the commonwealth into the school fund until the principal amounts to $5,000,000. The income is apportioned among the towns, to be applied by the school committees to the public schools. Towns are required, under penalty of forfeitures, to raise by taxation money necessary for the support of public schools, which shall go to the school committees of the town. MICHIGAN.^ The constitution of Michigan, adopted in 1850, pre- scribed the general property tax for state and local pur- poses, but also permitted the legislature to levy "spe- cific" taxes upon certain classes of corporations for cer- tain state purposes, mainly educational, such specific taxes to be in lieu of all other taxes. Under the latter provision the legislature levied a tax on the gross receipts of railroads and other large corporations. In 1900 the constitution was amended so as to permit of what was popularly known as "equal taxation," or the taxation of railroads and large corporations on their entire property in the state as determined and assessed by a state board at a rate equal to the average rate for state, county, and municipal purposes assessed upon other property. The changes made by the legislature in the revenue laws pursuant to this amendment went into effect for the most part in 1902. On that account both systems will have to be described. CONSTITUTIONAL PROVISIONS. ARTICLE XIV. Sec. 1. All specific state taxes, except those received from the mining companies of the upper peninsula, shall be applied in paying the interest upon the primary school, university, and other educational funds, and the interest and principal of the state debt, in the order herein recited, until the extinguishment of the state debt, other than the amounts due to educational funds, when such specific taxes shall be added to and constitute a part of the primary school interest fund. The legislature shall provide for an annual tax, sufficient with other re- sources to pay the estimated expenses of the state government, the interest of the state debt, and such deficiency as may occur in the resources. Sec. 10 (as amended in 1900). The state may continue to collect all specific taxes accruing to the treasury under existing laws. The legisla- ture may provide for the collection of specific taxes from corporations. The legislature may provide for the assessment of the property of corpo- rations, at its true cash value, by a state board of assessors, and for the levying and collection of taxes thereon. All taxes hereafter levied on the property of such classes of corporations as are paying specific taxes under laws in force on November 6, 1900, shall be applied as provided for specific taxes in section one of this article. Sec. 11 (as amended in 1900). The legislature shall provide a uniform rule of taxation, except on property paying specific taxes, and taxes shall ^This compilation is derived mainly from the following sources: The Compiled Laws of the State of Michigan of 1897. Compiled under provision of the law by L. M. MiUer; 3 volumes and an index: Lansing, Mich., 1899. {•ublic Acts of 1899, No. 19, approved March 1.5, 1899. PubUc Acts of 1899, No. 179, approved June 23, 1899. Public Acts of 1901, No. 173, approved May 27, 1901. he levied on such property as shall be prescribed by law : Provided, That the legislature shall provide a uniform rule of taxation for such prop- erty as shall be assessed by a state board of assessors, and the rate of tax- ation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other prop- erty upon which ad valorem taxes are assessed for state, county, town- ship, school, and municipal purposes. Sec. 12. AU assessments hereafter authorized shall be on property at its cash value. Sec. 13 (as amended in 1900). In the year 1901 and every fifth year thereafter, and at such other times as the legislature may direct, the legislature shall provide for an equalization of assessments by a state board, on all taxable property, except that taxed under laws passed pur- suant to section ten of this article. Sec. 14. Every law which imposes, continues, or revives a tax shall distinctly state the ta.x, and the object to which it is to be appUed; and it shall not be sufficient to refer to any other law to fix such tax or object. OFFICERS. The officers most directly concerned with taxation are: (1) The supervisors, elected annually in each township, who make the initial assessments; in incorporated villages and in certain cities this work is done by an officer called the assessor, or by a board of assessors. (2) The board of review for each township, composed of the super- visor, and two taxpaying landholders elected for two years, one in each alternate year. (3) The county board of supervisors, composed of the supervisors of each township in the county, which equalizes the assessment between townships, villages, etc. (4) The state board of equalization , consisting of the lieutenant gov- ernor, the auditor-general, the secretary of state, the state treasurer, and the commissioner of the land ofiice. (5) The state board of tax commissioners, created in 1899, formerly of three, now of five members appointed by the governor for a full term of six years. (6) The township treasurer, who acts as tax collector. State Revenues. A. TAXES. I. The general property fax. 1. Base — a. The property Included and exempt. — All property, real and personal, within the jurisdiction of the state, not expressly exempted, is subject to this tax. (1) " Real property" includes all lands within the state, and all build- ings and fixtures thereon, and appurtenances thereto. Real estate is assessed in the township or place where situated to both the owner and the occupant. Possessory claims to homestead lands are assessed as personal property. 724 WEALTH, DEBT, AND TAXATION. (2) '■ Personal property "includes all moneys; all annuities and royal- ties; all goods, chattels, and effects within the state; all ships, boats, and vessels, and their appurtenances belonging to inhabitants of this state, whether at home or abroad; all goods, chattels, and effects be- longing to inh^itants of this state, situate without this state, except property actually and permanently invested in business in another state; all credits of every kind belonging to inhabitants of this state, over and above the amounts owed by them; all shares in corporations organized under the laws of this state, when the property of such cor- porations is not exempt or is not taxable in itself, or when the personal property is not taxed; all shares in banks within the state, at their cash value, after deducting the assessed value of real property of the banks; aff shares of foreign corporations, except national banks, owned by citi- zens of the state; all interests owned by individuals in lands, the fee of which is in the state or the United States; all buildings and improve- ments upon leased lands except when real property is assessed to same person; tombs and vaults for hire and the stock of any corporation owning them; all other personal property not specialty exempt; all nursery stock and trees; all produce and grain on hand, stored in ware- house or mill, and in transit, owned within the state; the personal prop- erty of all gas and coke companies, natural gas companies, electric Ught companies, waterworks companies, and hydraulic companies, to be assessed in the township, village, or city where the principal works are located, the mains, pipes, and wires of such companies being assessed as personal property; the personal property of street railroad, plank road, cable or electric railroad, or transportation companies, bridge com- panies, and all other companies not required to pay a specific tax to the state in heu of all other taxes, shall be assessed in the township, village, or city where its principal business office is situated, and the track, road, or bridge of any such company shall be held to be personal property, and may be assessed in the township, etc., where it is located, used, or laid. (3) Exemptions, in addition to all public property, are : Property of library, benevolent, charitable, educational, and scientific institutions; houses of public worship and parsonages; cemeteries; the property of persons who, in the opinion of the supervisor and board of review, by reason of poverty, are unable to contribute toward the public charges ; property of state and local agricultural societies; parks and armories; property of posts of the Grand Army of the RepubUc, Sons of ^'eterans, Union Veterans' Unions, and of Women's Relief Corps, of all Young Men's Christian Associations, and of Women's Christian Temperance Union associations. Young People's Christian Unions, and similar asso- ciations; pensions receivable from the United States; property of Indians who are not citizens; the hbrary, family pictures, sch6olbooks, one sewing machine, and wearing apparel used and owned by each individual or family; household furniture, provisions, and fuel to the value of $500 to each household; working tools of any mechanic to $100; fire apparatus of organized companies; all mules, horses, and cattle not over one year old, aU sheep and swine not over six months old, and all domesticated birds; personal property owned and used by any householder in connection with his business to the value of $200; all property of the Woman's Auxiliary Society of the University of Michigan. The law does not expressly provide for mortgages, but they are regarded as taxable property of the mortgagee. Personal property sub- ject to a mortgage may be taxed in the hands of the person in possession. Until 1901 railroads were exempt from the general property tax by virtue of paying a "specific" tax on gross earnings, but since then they have been taxed for state taxation upon all their property, real and personal, and franchises, "said franchises not to be directly assessed, but to be taken into consideration in determining the value of other prop- erty.'' The same general principle is made by the statute applicable to express companies, car companies, fast freight lines, and union station and depot companies. b. Assessment. — In general, there is but one com- plete assessment roll for state, county, and municipal taxes, but incorporated villages and certain cities may cause a separate roll to be made up for their own taxa- tion. The state assessment, determined by the state board of equalization for five years, is in effect a mere apportionment of the burden of state government among the counties, irrespective of the annual local assessment upon which the state tax is actually col- lected. The township, village, ward, or city is the unit, and the initial assessment is made by the town- ship supervisor, or, where a city charter otherwise pro- vides, by some assessor or board of assessors. The assessment of all property is made annually and refers to the second Monday in April. Property is assessed to the owner or person in possession, and personal property in general follows the situs of that person, except in specified cases in which, on account of liability to evasion, the situs of the property itself is preferred. The supervisor must require (down to 1899 he might require) a sworn statement from every person " of full age and sound mind," as to his property; and he may require persons claiming to have no property to take oath to that effect. The value assigned to the property by the owner is not taken as conclusive, it being the duty of the supervisor to make the valuation at the " cash value," or usual selling price, where the prop- erty is. The assessment proper is completed by the township board of review, which, after correcting the roll, is required formally to approve it. Willful neglect by the owner to furnish a statement of his property and its value is a misdemeanor for which a fine not to exceed $100 may be imposed, or imprisonment not to exceed thirty days in jail, or both. In case of corporation officials these penalties are $100 to $1,000 and thirty to sixty days in jail. Corporations in general are assessed precisely as individuals, but certain classes of corporations, which until 1902 paid "specific" taxes, are now assessed upon their property by the state board of tax commissioners. The assessment made by this board is not apportioned among the townships or counties and is made the basis for state taxation only. Since 1899 the state board of tax commissioners has had supervisory power over the assessment officials, and the power to compel an observance of the law. Banks are assessed upon their real estate only, shares of the capi- tal stock being assessed at their cash value (less the value of the real estate) to the stockholders, and at the place where the bank is located. Shareholders residing in other townships in the same county are assessed for their shares in their home townships. The cashier of the bank is made the agent of the shareholders for the payment of the tax. Private banks are assessed on their tangible property, plus the excess of their credits over their deposits and debts. Corporations generally, except railroad, insurance, telegraph, and banking companies, and others whose assessment is specifically pro- vided for, are assessed upon their real property, plus the difference between that and the market value of the stock, which is taken to repre- sent their personal property or franchises, and to this may be added the excess of their credits over their bona fide debts. Navigation com- panies and street railroads follow this general rule. (Citizens' Street Railway Co. v. Common Council of Detroit, 125 Mich., 673.) Until 1901 railroads were subject to a specific state tax on gross receipts, apportioned according to earnings per mile of road operated. TAXATION AND REVENUE SYSTEMS— MICHIGAN. 725 But since 1901 railroads have been assessed annually by the board of state tax commissioners upon all their property, except real estate not actually occupied in the exercise of their franchises nor used in the opera- tion of thfeir road, such real estate being taxed like other real estate in the townships. The same apphes to union station and depot companies and other car companies, and, save as to tangible personalty, to express companies. Telegraph and telephone companies were, until 1899, assessed by a state board, composed of the auditor-general, the state treasurer, and the commissioner of the land office. c. Equalization. — There is no equalization, so called, between individuals, although the action of the ' ' board of review" in connection with assessment has practi- cally that effect. The county board of supervisors equalizes annually between townships, wards, or cities in their county, making such additions and deductions on the total value of real estate in the several townships as will, in their judgment, produce relatively an ecjual and uni- form valuation in the countj^. The effect of equaliza- tion in this manner is felt entirely in the apportionment of state and county taxes, as the assessment roll, after it leaves the hands of the. board of review, is not amended. The state board of equalization, once every five years (1896, 1901), equalizes the valuation of all prop- erty in the state, except that paying specific taxes, by adding to or deducting from the aggregate valuation of taxable real and personal property such percentages as will produce relatively equal and uniform valuations between the several counties. This forms the basis of , the state assessment for five years. The new state board of tax commissioners, created since 1899, has powers analogous to those of boards of equalization. It has power to inspect the roll, and after a public hearing at which the supervisor and the interested parties are present, may change individual assessments, add property omitted, and make a gen- eral review of the roll. 2. Rate— The rate for state purposes is determined each year strictly by apportionment, an apparent exception being the so-called mill tax (one-fourth of 1 mill) on the state assessment for the support of the university. The legislature makes such appropriations as it sees fit and directs in a general way the total amount of money to be raised. The auditor-general certifies to the clerk of each county (the clerk acts as county auditor), or to the proper city official, that proportion of the total amount to be raised for state purposes which the state assessment in each county or city bears to the total assessed valuation of the state as fixed once in five years by the state board of equaliza- tion. The county board of supervisors apportions the share of its county among the townships on the basis of the annual assessment in each, and the supervisor in each township apportions the amount assigned to the township among the individuals in proportion to their assessed property. There is thus no universal "state rate" save in connection with the state assess- ment. Under the new tax law, which made railroad and kindred com- panies' subject to the general property tax, the rate for those compa- nies is determined by the auditor-general, who is instructed to ascertain the rate by dividing the total taxes raised on other property in the state by the total assessed valuation of such other property. Until 1899 tlie rate for telegraph and telephone companies was the average rate of all taxation, general and local, levied on other property, and was determined by the state board of assessment for those com- panies. ' 3. Collection — In general, all taxes, state and local, except those called "specific" (which still include the tax on rail- roads, etc., under the new law), are collected by the township treasurers. The taxes due from taxpayers become a debt to the township, and are secured by a lien on the propert)", attaching on the 1st day of December. Taxes are delinquent on the 10th of Janu- ary, when the collection fee becomes 4 per cent ; but if the treasurer is apprehensive of the loss of any per- sonal tax, he may proceed to collect it by seizing the property and bringing suit in December, and in that case the collection fee is 4 per cent. After the 10th of January the treasurer is to make a personal demand on each taxpayer who is delinquent, and in case pay- ment is not made, collects by seizure and sale. The state's portion is turned over to the county treas- urer, and by him to the state treasurer. The tax on railroad and kindred companies under the new law is a lien upon the real estate of the corporations, and is payable to the state treasurer on or before the first Monday in January, and if not paid on or before February 1, involves a penalty of 2 per cent a month, and may be collected by suit. The tax on telegraph and telephone companies was, so long as these companies remained under the general property tax, collected by the state treasurer. The township treasurer as collector is paid by a fee of 1 per cent which is added to the taxes. II. Poll tax. There is no state poll tax. III. Inheritance tax. All real and personal property in the state of over 1500 passing by inheritance or by gift intended to take effect after death, except to persons or corporations exempt, is subject to a tax of 5 per cent of its clear market value. Exempt is property passing to the father, mother, husband, wife, child, brother, sister, wife or widow of a son, husband of a daughter, or adopted child, or to or for the use of any lineal de- scendant, unless it be personal property of the value of $5,000 or more, in which case the tax is 1 per cent of the clear market value. This tax is paid to the state for the benefit of educational funds. IV. Corporation taxes. Most corporations are taxed under the general prop- erty tax. Until after the adoption of the constitu- 726 WEALTH, DEBT, AND TAXATION. tional amendment of 1900, and the legislation subse- quent thereto, certain corporations paid "specific taxes," and they are still treated in a manner suffi- ciently different from other corporations a,nd from natural persons to warrant their mention under this heading. These corporations are railroad, river im- provement, insurance, plank road, express, telegraph, telephone, and car companies. The taxes were in lieu of all other taxes except on real estate not neces- sarily connected with the business of the corporations. The present method of taxing railroad and kindred companies and express companies has been described under the general property tax. Formerly they were taxed on their gross receipts and paid directly to the state treasury. The rates for railroads have varied from time to time. They were fixed in 1897 as follows: Upon gross earnings not ex- ceeding $2,000 per mile, 2^ per cent; over $2,000 and not exceeding 84,000 per mile, SJ per cent ; over $4,000 and not exceeding $6,000 per mile, 4 per cent; over $6,000 and not exceeding $8,000 per mile, 4 J per cent; over $8,000 per mile, .5 per cent. Express companies, while under the "specific"' tax system, were required to pay on their gross receipts in Michigan. Until 1898 the rate was 1 per cent; after that, 5 per cent. In 1901 they were brought under the general property tax with railroads. Since 1899 telegraph and telephone companies have been taxed upon their gross receipts in Michigan at the rate of 3 per cent. Foreign life insurance companies are taxed upon gross premiums re- ceived in Michigan at the rate of 2 per cent; plate glass, accident, live stock, steam boiler, and fidelity insurance companies pay at the rate of 2 per cent; and foreign fire and marine insurance companies at the rate of 3 per cent. A retaliatory tax is laid on insurance companies incorpo- rated in states which levy heavier taxes on Michigan companies. River improvement companies pay 1 per cent per annum on paid-up capital. Road companies pay 2J per cent per annunj on gross earnings. V. Business taxes and licenses. Itinerant vendors, $25 per annum — collected by the secretary of state. Hawkers and peddlers — on foot, $1.5; 1 horse, $40; more than 1 horse, $75; on railroad or steamboat, $100; taking orders, $50 — collected by the state treasurer. Auction duties — sales of spirits and wines, 2 J per cent ; goods imported from outside the United States, 1^ per cent — collected by county treasurers and paid to the state. Liquor tax — the state does not share in the ordinary liquor tax or licenses which are collected by the county treasurer, but levies a specified tax on the " business of sell- ing spirituous, intoxicating, malt, brewed, and fermented liquors in the state of Michigan to be shipped from without the state'' at wholesale, by persons not resident in the state; the annual rates are $300 for spirituous and intoxicating liquors, and $100 for malt liquors — collected by the auditor-general . B. FEES. To secretary of state. — For filing articles of incorporation, .50 cents; for recording or copying articles of association, 20 cents per folio of 100 words; for seal, 25 cents; franchise fees, one-half of 1 mill on each dollar of authorized capital stock. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equal- ization are the same for the countv tax as for the state. 2. Rate— The amount to be raised is levied by the county board of supervisors and apportioned among the town- ships. 3. Collection — Same as for the state tax. II, III, and IV. Poll tax, inheritance tax, and corpora- tion taxes. There are no poll, special corporation, or inheritance taxes for county purposes. V. Business taxes and licenses. Liquors. — Upon the business of selling liquors the rates are: SeUing at retail, spirituous or malt, $500; malt liquors at wholesale or retail, or both, $500: spirits at wholesale, $500; spirits at wholesale and retail, $800; manufacturing malt liquors, $65; manufacturing spirits, $800. This tax is collected by the county treasurer, one-half retained for the benefit of the county and one-half turned over to the township in which the business is located. Municipal Revenues. The divisions of local government are the townships, the villages, the cities, the road districts, and the school districts which are divisions of the township; but under certain circumstances cities or villages may be the school districts. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equal- ization are, in general, the same as for state taxes, except that villages and certain cities may make up separate rolls. 2. Rate- In townships the amount to be raised by taxation is fixed by the inhabitants at town meeting, subject to certain legal limitations. If the town meeting fails to fix the amount, the trustees may levy within certain limits. In villages the power to levy taxes rests with the village council, under restrictions imposed by law. In cities the city council fixes the rate, subject also to many legal restrictions. 3. Collection — This is, in general, the same as for state taxes. Cities, however, may collect in two installments — one for general and one for city taxes. II. Poll tax. a. General. — The village council has the power to levy a poll tax of $1 on all males as above, except active members of the fire department. i. Road. — All male inhabitants of the state over 21 and under 50 years of age, except pensioners of the United States, persons exempted by the military laws, those who are mentally incompetent, and paupers, are liable to assessment for highway labor one day in each year in the road district where he resides. TAXATION AND REVENUE SYSTEMS— MINNESOTA. 727 III and IV. Inheritance tax and corporation taxes. There are no municipal inheritance or corporation taxes. V. Business taxes and licenses. In fcneral, villages and cities may license, at rates to be fixed by the councils, billiard tables and ball alleys; taverns and eating houses; pub- lic shows and exhibitions; auctioneers, hawkers and peddlers, transient traders, and dealers; hacks and other public vehicles; solicitors for pas- sengers or baggage; wharf boats, ferries, and toll bridges; maternity hospitals; and city boards of health may charge fees for examination of plumbers. Municipal governments receive one-half the liquor taxes collected by the county. There is a special dog tax collected by a dog warden in each township to form a fund for the payment of damages done by dogs to sheep. Cities may also levy a tax on dogs. F. SPECIAL ASSESSMENTS. Special assessments may be made to cover the cost in whole or in part of any local or public improvement. Special provisions are made for "drains" ordered by the county supervisors under a commissioner of drains. The village and city council may order assessments for certain public improvements. They are estimated by a special board of assessors for the special district affected, according to frontage or benefits, pro rata upon the lots and premises. School Revenues. In school districts the school boards estimate the amount to be raised and the levy is made by the town- ship. Road Districts, Taxes. Road district taxes are levied by the road commis- sioner or by township vote, and the rate is stated both in days' labor, per $100 of assessed valuation, and in money. These are generally payable in labor but may, under certain circumstances, be commuted into monej'. MINNESOTA.' Minnesota derives her revenues mainly from the gen- eral property tax. There is, however, an inheritance tax, direct and collateral. Public service companies are taxed by a percentage on their gross receipts. constitutional provisions. ARTICLE IX. Sec. 1. All taxes to be raised in this state shall be as nearly equal as may be, and all property on which taxes are to be levied shall have a cash valuation, and be equalized and uniform throughout the state : Pro- vided, That the legislature may, by general law or special act, authorize municipal corporations to levy assessments for local improvements upon the property fronting upon such improvements, or upon the property- to be benefited by such improvements, or both, without regard to a cash valuation, and in such manner as the legislature maj' prescribe: (And provided further, That for the purpose of defraying expenses of laying water pipes and supplying any city or municipality with water, the leg- islature may, by general or special law, authorize any such city or mu- nicipality, having a, population of five thousand or more, to levy an annual tax or assessment upon the hneal foot of all lands fronting on any water main or water pipes laid by such city or municipality without regard to the cash value of such property.) And provided further , That there may be by law levied and collected a tax upon all inheritances, devises, and bequests, legacies, and gifts of every kind and description above a fixed and specified sum, of any and all natural persons or corporations. Such tax above each exempted sum may be uniform, or it may be graded or progressive, but shall not exceed a maximum rate of five per cent. Sec. 2. The legislature shall provide for an annual tax sufficient to defray the estimated (ordinary) expenses of the state for each year; and whenever it shall happen that such ordinary expenses of the state for any year shall exceed the income of the state for such year, the legisla- ture shall provide for levying a tax for the ensuing year sufficient, with other sources of income, to pay the deficiency of the preceding year, to- gether vrith the estimated expenses of such ensuing year. 1 This compilation is derived mainly from the following sources : The General Statutes of Minnesota, 1894: West Publishing Com- pany, St. Paul, Minn., 1894. Laws of Minnesota, 1895, 1897, 1899, 1901, 1902, 1903. (But no law levying a tax for the payment of interest or principal of the bonds denominated "Minnesota state railroad bonds" shall take effect unless submitted to a vote of the people and adopted by a majority vote.) Sec. 3. Laws shall be passed taxing all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise; but public bury- ing grounds, public schoolhouses, public hospitals, academies, colleges, universities, and all seminaries of learning, all churches, church property used for religious purposes, and houses of worship, institutions of purely public charitj', public property used exclusively for any public purpose, and personal property to an amount not exceeding in value two hundred dollars for each individual, shall, by general laws, be exempt from taxa- tion. Sec. 4. Laws shall be passed for taxing the notes and bills discounted or purchased, moneys loaned, and alj other property, effects, or dues of every description of all banks and of all bankers, so that all propertj- employed in banking shall always be subject to a taxation equal to that imposed on the property of individuals. ARTICLE IV. Sec. 32a. Any law providing for the repeal or amendment of any law or laws heretofore enacted, which provides that any railroad company now existing in this state, or operating its road therein, or which may be hereafter organized, shall in' lieu of all other taxes and assessments upon their real estate, roads, rolling stock, and other personal property, at and during the time and periods therein specified, pay into the treas- ur}' of this state a certain percentage therein mentioned of the gross earnings of such railroad companies now existing or hereafter organized, shall, before the same shall take effect and be inforce, be submitted to a vote of the people of the state and be adopted and ratified by a majority of the electors of the state voting at the election at which the same shall be submitted to them. Sec. 33. The legislature shall pass no local or special law regulating the building or repairing of schoolhouses and the raising of money for such purposes, exempting property from taxation, or authorizing public taxation for a private purpose. article XI. Sec. 5. Local taxation. — Any county and township organization shall have such powers of local taxation as may be prescribed by law. 728 WEALTH, DEBT, AND TAXATION. Amended, 1897. (The legislature may impose upon the property within this state of any and all owners or operators, of any and all sleep- ing, parlor, and drawing room cars, which run into or through this state; also upon the property within the state of any and all telegraph and tele- phone companies in the state; also upon the property within the state of all express companies, domestic insurance companies, operators of mines, boom companies, shipbuilders (provided that the amendment does not apply to railroSd property) a. tax on property uniform with other taxes or upon net earnings, graded or progressive, or both.) ARTICLE IX. Amended, 1898. State road and bridge fund. — (The legislature is authorized to add to such fund for the purpose of constructing or im- proving roads and bridges of this state bj' providing, in its discretion, for an annual tax levy upon the property of this state of not to exceed in any year one-twentieth of one mill on all the taxable property within the state.) OFFICERS. The officers most directly concerned with taxation are: (1) Township assessor, elected for one year. (2) City assessor, elected annually by the common council; also village assessor, elected annually by the council. (3) Town board of review, composed of the supervisor of each town, the assessor, recorder, and president of each incorporated village, and the assessor, recorder, and mayor of each city. (4) County board of equalization, composed of the county commis- sioners, and the county auditor. (5) State board of equalization, composed of the governor, auditor of state, and the attorney-general, with one qualified elector from each judicial district of the state to be appointed by the governor every two i years. (6) County treasurer, who is collector of taxes, elected for two years. State Revenues. A. TAXES. I. The general property tax. 1. Base — a. The property included and exempt. — All real and personal property in the state, and all personal prop- erty of persons residing therein, is subject to taxation, except as expressly exempted or upon the earnings of which a percentage is collected in lieu of the property tax. (1) " Real property " includes, for purposes of taxation, the land itself, and all buildings, structures, and improvements, trees or other fixtures, all rights and privileges appertaining, and all mines, minerals, quarries, and fossils in and under the same. llortgages on lands, etc., are taxable as personal property. Lands of any railroad company exempted by the gross earnings tax law become subject to taxation "as soon as sold, leased, or contracted to be sold or leased." Whenever any special stock and land stock, or any other writing or instrument whatever, is issued by any railroad company to any person with a view to secure to the person any right, title, or interest in the lands, that interest becomes taxable to the holder as other real prop- erty in the state. (2) "Personal property" includes all goods, chattels, moneys, credits, and effects wheresoever they may be, all moneys at interest within or without the state due the person to be taxed more than he pays interest for, and all other debts due such persons more than their indebtedness; all public stocks and securities; all stock in corporations (except national banks) out of the state owned by inhabitants of the state ; the income of any annuity unless the capital be taxed within the state; bank shares; improvements on lands of which the fee is vested in the United States, or corporations whose property is not subject to the same mode and rule of taxation as other property. (3) Exemptions, in addition to public property, are: Academies, colleges, and institutions of learning; churches; cemeteries; institu- tions of purely pubUc charity, hospitals, and their endowments; fire engines and horses; public libraries; and personal property of each indi- vidual up to $100 in value; also the property of agricultural societies, incorporated under the state law, and of camp meeting associations. i. Assessment. — The assessment is made with refer- ence to the holding and value on May 1. Real property is to be listed and assessed every even numbered year; personal property, annually. The lists are to be made under oath. The lists are to be made under oath but the valuation is to be fixed by the assessors, each item at its true value in money. Shares of stock in corporations, taxed on capital and property, need not be listed. From the gross amount of credits, which may include grain to the value of $300 held by the producer for sale, may be deducted bona fide indebtedness, except insur- ance premium notes and subscriptions to capital stock or to charitable institutions. Banks do not have this privilege of deduction from credits. Submitting a false list is a misdemeanor, subject to a fine of $100, or imprisonment for three months. Real estate is assessed in the even numbered years upon actual view, at its full value, including the value of all improvements. The value of the land, exclusive of improvements, is also to be determined. In odd numbered years the assessor is to correct the assess- ment for new structures or losses. Property undervalued by county ofiicials or unlawfully omitted from the assessment may be called to the notice of the governor, who shall thereupon appoint an examiner to assess the property at its true value. Taxes so assessed are a lien on all real property of the owner in the county. The auditor of the state is to certify to the counties lists of public and railroad lands becoming taxable. Corporations are assessed on their real estate and personal property and also on capital stock. From the market value of the shares of stock is deducted the amount of all indebtedness and the value of the property, real and personal, and the balance is listed as " bonds and stocks." llortgages of building and loan associations which are represented in their stock are not to be assessed as mortgages. Bank stock is assessed where the bank is located. The accounting officer of the bank is to furnish a statement of the stockholders and the number of shares. The amount of investments in real estate is to be deducted from the capital and surplus fund, and the remainder is taken as the basis for valuation of the shares in the hands of the stockholders. c. Equalization. — The town board of review exam- ines the assessment in its town or district, supplies omissions, and hears complaints. The county board of equalization examines and compares the assessments of the several towns or dis- tricts of the county. It may raise or lower the value of real and personal property, but the aggregate value is not to be reduced. TAXATION AND REVENUE SYSTEMS— MINNESOTA. 729 The state board of equalization equalizes between the several counties of the state, or towns, villages, or cities therein. It is not to reduce the valuation of all the property in the state more than 1 per cent. 2. RaU— Taxes are required to be levied in specific amounts and the rate to be determined from the equalized valuation. In the fiscal year 1902 the legislature levied a tax of $760,000 on all the taxable property of the state, but the rate was not to exceed IfV mills on each dollar. 3. Collection — Taxes for state, county, city, town, school, poor, bridge, road, or other purposes are collected by the county treasurer. The treasurer gives notice when he will attend in each town and district to receive the taxes. Taxes assessed on personal property are a lien after judgment is rendered, and are deemed delinquent on March 1 , when a penalty of 10 per cent attaches. After April 1 they may be collected by distraint and sale. Taxes on real property are a lien thereon from the first Monday in January, and if unpaid on June 1, a penalty of 10 per cent attaches. They may, however, be paid in two installments, one-half prior to June 1 and one-half prior to November 1. On the first Mon- day in January an additional penalty of 5 per cent is charged on delinquent taxes, and on the second Monday in May the county auditor is to sell all land against which judgment has been rendered. II. Poll tax. ' There is no state poll tax. III. Inheritance tax. Minnesota has endeavored to frame several inherit- ance tax laws, but each has been declared unconstitu- tional. Law of 1901 annulled. State ■;;. Bazelle (92 N. W., 415). Law of 1902 annulled. State v. Harvey (95 N. W., 764). A third inheritance tax law was passed in 1905. The constitution provides for an inheritance tax. (See Art. IX, sec. 1.) IV. Corporation taxes. All railroad companies owning or operating lines in the state are as- sessed upon the basis of gross earnings in lieu of other taxes on property used for railroad purposes. The tax is graduated according to the num- ber of years the road, or 30 miles thereof, has been completed. The rate during the first three years is 1 per cent, during the next seven years 2 per cent, and after ten years 3 per cent. The tax is payable to the treasurer by March 1 , annually, or may be paid half on February 1 and half on August 1. Failure for, thirty days after notice to make report of gross earnings is penalized by the addition of 25 per cent to the tax. The penalty for nonpayment is 5 per cent. Railroads, beginning with 1903, are to pay a tax of 4 per cent per an- num on the gross earnings derived from operation within the state, in lieu of all other taxes on the property and franchises operated for rail- road purposes. Sleeping car, drawing room car, and parlor car companies are taxed upon gross receipts from business done within the state, such tax being in lieu of all other taxes. The tax is at the rate of 3 per cent upon the gross receipts as reported to the state auditor on May 1 for the preceding year. There is a penalty of 10 per cent for failure to pay at the time required. Express companies arc; taxed 6 per cent per annum on the gross receipts from business in the state in lieu of taxes on personal property. Freight Hoe and equipment cojnpanies are taxed upon the amount and value of that part of the capital stock which represents capital and property used in the state. The value of real estate assessed and taxed locally is to be deducted. The assessment is made by the state board of equalization on the basis of a statement by the company. The state auditor is to charge and collect a sum in the nature of an excise or license at the rate of 2 per cent of the assessed valuation (supra). For failure to pay in November, as required, n penalty of 50 per cent is added. Telegraph lines are assessed by the state board of equalization at their true cash value determined by statements by the company. The state board also determines the rate of tax to be levied, not to exceed tlie average rate of taxes — general, municipal, and local — levied through- out the state. This tax is in lieu of all other taxes, state and local, and is payable into the state treasury on the 1st day of January. Penalty for failure to report is the addition of 30 per cent to the assessed value. Telephone companies are required to pay 3 per cent per annum on their gross earnings in lieu of other taxes. All insurance companies are required to pay to the state 2 per cent per annum on gross premiums received in the state. Such companies are also taxed on their property, except that domestic insurance com- panies are taxed onty on real estate. V. Business taxes and licenses. Vessels owned in or hailing from any port of the state, employed in navigation of international waters, pa}- annually 3 cents per net ton of their registered tonnage. This tax is in lieu of all other taxes — state and local. Annual licenses are collected as follows: Agents of railroads, steam- boats, and steamboat lines, $3; local warehouses, $1; dealers in milk and cream, $1; commission merchants, $1. VI. Other licenses. Resident hunters, per annum, $100; nonresident hunters, to hunt big game, $25; to hunt small game, 810. B. FEES. Corporations, filing articles of association, first $50,000 capital stock, $50; every additional $10,000, $5; increase, every additional $10,000, $5. Insurance, filing copy of charter, $25; annual statement, $20; certificate of authority, $1. C. LEASES AND ROYALTIES FROM STATE LANDS. The state is in receipt of considerable income from leases of state school and other lands. It also receives 25 cents a ton royalty on all iron ore mined on lands leased by the state. County Revenues. A. taxes. I. TTie general property tax. 1. Base — The property included and the assessment and equalization are the same for county taxes as for state. 730 WEALTH, DEBT, AND TAXATION. 2. Rate— Coxinty taxes are levied by the county commis- sioners. The rate is not to exceed 5 mills in counties with valuation of S1,000,000 or more. The amount of the tax is not to exceed $5,000 in other coun- ties, nor the rate, 1 per cent. 3. Collection — Same as for state taxes. II and III. Poll tax arui inheritance tax. There are no county poll or inheritance taxes. IV. Corporation taxes. One-half the state tax on the product of mines is credited to the county in which the mines are located. V. Business taxes and licenses. Liquors, license for sale, $25 to $100 per annum; ferries, $5 to $200 per annum; employment bureau, $100 per annum; peddlers (hawk- ers), $30 per annum: auctioneers, $10 per annum. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equal- ization are, in general, the same for municipal taxes as for state; but municipalities may have their own assessment. 2. Rate— For township purposes the rate is limited to 2 mills on valuation of $100,000 or more, and the amount in other townships is not to exceed ?150 nor the rate one-half of 1 per cent. For road and bridge purposes the limit is 5 mills; for poor purposes, 2 mills; for school districts, 9 mills, or for the erection of a school house 1 per cent; and for public libraries, 2 mills. Cities are limited to 1 per cent for general purposes: but the common council may also levy a ward tax of 1 per cent for local improvements. 3. Collection — Same as for countv taxes. II. Poll tax. A poll tax of 12 may be levied upon every qualified voter in the city. This is collected by the street com- missioner, and may be paid in labor. Road districts may also levy a poll tax. Ill and IV. Inheritance tax and corporation taxes. There are no municipal inheritance or corporation taxes. V. Business taxes and licenses. The common councils of cities have power to license amusements, shows, billiard tables, bowling alleys, auctioneers, taverns, the sale of liquors, butcher shops, pawnbrokers, etc. ; employment bureaus, $100 per annum. Fire department tax — towns, cities, and villages, or other mu- nicipal corporations with organized fire departments, receive one-half the tax paid by fire insurance companies upon premiums collected therein. Retail of merchandise for limited period — this license not to exceed $50 per week (graded according to kind, amount, and value of goods). Liquor licenses — cities of 10,000 or more, $1,000 per annum; cities less than 10,000, $500 to $1,000 per annum. School Revenues. There is levied annually upon the taxable property of the state a tax of 1.15 mills, known as the "state school tax," of which 1 mill is added to the general school fund; making, together with sundry fees and fines, the "current school fund," and fifteen one-hun- dredths of 1 mill goes to the University of Minnesota. ' The state's current school funds are apportioned among the several counties, according to the number of scholars, and thence to the school districts. Liquor licenses and fines are also so"apportioned by the county. The county commissioners also levy an annual tax of 1 mill, known as the "local mill tax." In school districts of over 50,000 inhabitants the total levy may not exceed 8 mills on the dollar. The school fund also receives sundry fees and fines. MISSISSIPPI.^ The revenue system of Mississippi is distinguished by an elaborate system of privilege taxes for state revenue. There are the general property and poll taxes, but no in- heritance tax or special corporation taxes except as included in the privilege taxes. Telegraph, express, sleeping car, and insurance privi- leges are taxable only by the state, but counties and municipahties may also lay taxes on other privileges up to 50 per cent of the state tax. CONSTITUTIONAL PROVISIONS. Sec. 112. Taxation shall be uniform and equal throughout the state. Property shall be taxed in proportion to its value. The legislature may, however, impose a per capita tax upon such domestic animals as from 'This compilation is derived mainly from the following sources: The Annotated Code of the General Statute Laws of Mississippi, adopted by the legislature in 1S92. Marshall & Bruce, Nashville, Tenn,, 1892. The Laws of .Mississippi, at the sessions of 1894, 1896, 1898, 1900, 1902, their nature and habits are destructive of other property. Property shall be assessed for taxes under general laws, and by uniform rules, ac- cording to its true value. But the legislature may provide for a special mode of valuation and assessment for railroads, and railroad and other corporate property, or for particular species of propert}' belonging to persons, corporations, or associations not situated wholly in one county. But all such property shall be assessed at its true value, and no county shall be denied the right to levy county and special taxes upon such assessment as in other cases of property situated and assessed in the county. Sec, so. Provision shall be made by general laws to prevent the abuse of cities, towns, and other nnmicipal corporations of their powers of assessment, taxation, borrowing money, and contracting debts. Sec. 90. The legislature shall not pass local, private, or special laws in any of the following cases, but provision is to be by general laws * * * (6) Exemption of property from taxation or from levy or sale. Sec. 181. The property of all private corporations for pecuniary gain shall be taxed in the same way and to the same extent as the property of individuals, but the legislature may provide for the taxation of banks and banking capital, bj' taxing the shares according to the value thereof TAXATION AND REVENUE SYSTEMS— MISSISSIPPI. 731 (augmented by the accumulations, surplus, and unpaid dividends), exclusive of real estate, which shall be taxed as other real estate. Ex- emptions from taxation to which corporations are legally entitled at the adoption of this constitution shall remain in full force and effect for the time of such exemptions as expressed in their respective charters, or by general laws, unless sooner repealed by the legislature. And domestic insurance companies shall not be required to pay a greater tax in the aggregate than is required to be paid by foreign insurance companies doing business in this state, except to the extent of the excess of their ad valorem tax over the privilege tax imposed upon such foreign com- panies; and the legislature may impose pri\ilege taxes on building and loan associations in lieu of all other taxes except on their real estate. Sec. 182. (The legislature is authorized to grant exemptions from taxation in the encouragement of manufactures and other new enter- prises of public utility for a period of five years, by general laws.) Sec. 192. (CSties and towns may by general laws be authorized to en- courage the establishment of manufactories, gas works, waterworks, and enterprises of public utility other than railroads, within the limits of the cities or towns, by exempting their property from municipal taxation for periods not longer than ten years.) Secs. 228 to 239. (The alluvial land of the state is divided into two levee districts. The legislature may impose for levee purposes, in addi- tion to other levee taxes authorized by law, a uniform tax of two to five cents per acre per annum upon land embraced in the districts. The legislature may provide such system of taxation as it deems proper for the levee districts.) Sec. 243. A uniform poll tax of two dollars to be used in aid of the common schools, and for no other purpose, is hereby imposed on every male inhabitant of this state between the ages of twenty-one and sixty years, except persons who are deaf and dumb or blind, or who are maimed by loss of hand or foot, said tax to be a lien only upon taxable property. The board of supervisors of any county may, for the purpose- of aiding the common schools in that county, increase the poll tax in said county, but in no case shall the entire poll tax exceed in any one year three dollars on each poll. No criminal proceedings shall be allowed to enforce the collection of the poll tax. OFFICERS. The officers most directly concerned with taxation are: (1) County assessors, elected for four years. (2) County collector — the sheriff is ex officio tax collector — elected for four years. (3) County board of equalization, composed of the board of super- visors of the county. (4) Railroad commissioners, elected for four years, who act as state railroad assessors. (5) State revenue agent, elected for four years. State Revenues. A. TAXES. I. The general property tax. 1. Base — a. The property included and exempt. — All property, except that specially exempted by law, is subject to taxation. (1) and (2) There is no definition of what is included under the terms "real" and "personal" property for purposes of taxation. (3) Exemptions, in addition to public property, are: Cemeteries; property of religious, charitable, or educational institutions; hospitals; wearing apparel of every person, not including jewelry or watches; pro- visions for family consumption; farm products; guns, one for each owner; poultry; household furniture up to $250; 2 cows and calves, 10 head of sheep and goats, 10 head of hogs, and colts under 3 years old; farming implements; propert}' of agi'icultural and mechanical associa- tions and fairs; libraries of all persons and works of art; tools of me- chanics; and factories for the first ten years. h. Assessment. — There is one assessment roll for state, county, and municipal purposes. The taxpayer is required to furnish the assessor with a sworn list of the items and their value of all his taxable personal property as of February 1. Lands are assessed be- tween February 1 and June 1 on every fourth year U902-1906). Property is valued at the price it would bring at a voluntary sale, but the valuation given by the owner may be upon the report of the assessor, cor- rected by the board of supervisors, who also change the value of the real estate on account of improvements, or in case of loss. Railroads are taxed for state and local purposes upon the value of their general property, and an additional state tax in the nature of a privilege tax is levied. The assessment is made by the state railroad assessors upon the basis of schedules furnished by the company, consid- ering the value of the franchise and the capital stock engaged in business in the state. The valuation is apportioned to the counties and munici- palities. Shares of bank stock, state or national, are assessed to the share- holders upon a statement by the bank officers of the value of the shares augmented b}' accumulations, surplus, and unpaid dividends, and exclusive of the real estate of the bank. The taxes thereon are to be paid by the bank to the county collector at the state and county rate. Real estate of the bank is taxed as other real estate. Telegraph, telephone, express, sleeping car, palace car, and dining car companies are to be assessed for ad valorem taxation in the same manner as railroads by the railroad commissioners. Transient vendors and traders are required to make statements of the amount of sales, and ad valorem taxes are assessed thereon in addition to any privilege tax. c. Egualization. — The board of supervisors of each county examines the assessment rolls and equalizes the assessment between individuals. There is no state board of equalization. 2. Rate— The state tax for 1902 was fixed at 6 mills on the dollar. .3. Collection — Taxes for state and county are collected by the sher- iff, who is ex officio collector for the county. It is the duty of every person assessed to pay taxes on or before December 15, all taxes delinquent at that date are to be collected immediately by distress and sale. After January 15 the tax collector may advertise the sale of land for taxes on the first Monday in March. Taxes are a lien from February 1 of the assessment year. Persons having taxable property in counties in which they do not reside may pay the state auditor. II. Poll tax. A state poll tax of $2 is levied upon every male inhabitant over 21 and under 60 years of age who is not deaf, dumb, blind, or maimed. The amount so collected is a credit to the county or separate school district in the apportionment of the state school fund, and appears in county and not State revenue receipts. 732 WEALTH, DEBT AND TAXATION. III. Inhentance tax. There is no inheritance tax. IV. Corporation taxes. Corporations pay an ad valorem tax on their lands, which is assessed like that of individuals. The corpo- ration is also assessed on its corporate stock at its market value, an allowance being made for lands taxed, except in the case of banks and railroads. Certain corpora- tions are also taxed under the license or privilege tax. Life insuranrc companies are required to pay a tax of 2 per cent upon the gross amount of their initial or first 3'ear premium receipts in the state, and one-tenth of 1 per cent upon renewal premiums on business hereafter written ; and all other life insurance companies pay a tax of 2 per cent on gross less return premiums, provided that domestic insurance companies that pay an ad valorem tax to the state shall not be subject to the tax thus impo.sed upon premiums. In addition to the foregoing, a tax of one-fifth of 1 per cent is collected on the gross receipts of for- eign insurance companies, to pay the expenses of insurance commissioner in the performance of his duties- V. Business taxes and licenses. Privilege taxes, which are annual except where otherwise specified, are levied upon the following: Barber shops, per chair, $2.50; billiard tables, etc. — cities under 2,000 inhabitants, $25; cities 2,000 to 5,000, $50; cities over 5,000, $75. Bot- tling works — towns under 2,000 inhabitants, $5; towns 2,000 to 3,000, .$10; towns over 3,000, $25. Cigarette dealers, $5; circuses — cities over 3,500 inhabitants, $150; cities less than 3,500, $50. Coal dealers — cities of 5,000 inhabitants, $30; cities 1,000 to 5,000, $12.50. Hack lines, $25; transient horse traders selling stock not raised in state — entire state, $.50; each county, $10. Accident insurance companies, $250; fire insurance adjusters, $25 (no city, town, village, or county is to levy any further tax); exhibition of trained animals, per day, $25; auctioneers — not in towns, $5; towns 1,000 to 3,000 inhabitants, $20; towns 3,000 to 5,000, $25; towns over 5,000, $30. Billposters, in cities or towns of 2,000 or more, $5; boats — wharf boats, $100 ; trading boats, $200; trading boats (provisions and provender), $.50. Brokers — towns less than 3,000 inhabitants,. $25; towns 3,000 to 5,000, $50; towns over 5,000, $75. Building and loan associations — those in which stock repre- sents monthly payments not exceeding $500, $25; $.500 to $1,000, $.50; $1,000 to $2,000, $100; $2,000 to $3,000, $150; over $3,000, $200; foreign associations, $3,000, $2.50 (in lieu of all taxes except on real es- tate). Bicycles, hiring — towns 2, .500 inhabitants, $10; towns less than 2,500, $5. Cane racks, $.50; street car companies, $25; commercial agen- cies, $.50; canning factories, $10; steam laundries, $10; moneylenders, $100; oil depots— towns 2,.500 inhabitants or less, $25; towns 2,500 to 10,000, $.50; towns 10,000 or over, $75. Round bale cotton press— 1,000 bales, $15; 1,000 to 2,000, $20 ; 2,000 to 4,000, $30. Land timber mills— 500 acres, $25; 1,000 acres, $50 ($25 per .500 acres). Cotton brokers, $25; cotton factors and buyers, $25; cotton compress company, $50; capacity 20,000 to 30,000 bales, $100 ; over 30,000 bales, $150. Cotton weigher- less than 2,000 bales peryear, $10; 2,000 to4,000,$15; 4,000 to 5,000, $20: 5,000 to8,000,$25; 8,000to 10,000,$30; over 10,000, $35. Cottonseed-oil mills— capital $.30,000 to $75,000,$175; capital $75,000 to$100,000,$200; capital over$100,000,.$2,50. Dentists, $10; electric light companies, $25; cities 5,000 to 10,000 inhabitants, $50; cities over 10,000, $75. Exhi- bitions, per day, $5; express companies, $.500 (also $1 per mile of track over which business is operated); feather renovators, $.50; fertilizing companies, $25; capital $10,000 to $20,000, $.50; capital $20,000 to $.30,000, $75; capital over $.30,000, $100. Ferries (other than steam)— income $300 to $600, $5; income over $600, $10. Steam ferry on Mis- sissippi nearcitj^of 5,OOOinhabitants,$1.50;near city of less than .5,000, $75. Fire insurance companies, $1 ,000 (companies domiciled in the state are only required to pay an amount which added to the ad valorem tax on their assets will make $1,000; no additional tax is to be imposed by counties or municipalities); disabled Confederate soldiers are exempt from privilege tax except as to Kquors, cigarettes, and amusement con- trivances; gas companies, $30, towns of 2,500 to 4,000 inhabitants, $50; towns over 4,000, $100. Gypsies, $50; gins, $25; guarantee companies, $100 (no additional tax to be imposed by cities or towns) ; hopfen weis, cider, etc., dealers, $500. Hotels — capacity 25 guests, in towns of over 5,000 inhabitants, $75; capacity less than 25 guests, in towns of over •5,000, $40; capacity25guests, in towns of 2,000 to 5,000, $40; capacity less than 25 guests, in towns of 2,000 to 5,000, $20; capacity 25 guests, outside towns, $10 ; capacity 25 to 75 guests, outside towns, $25; capacity over 75 guests, outside towns , $50. Ice factories — capacity 5 tons per day, .$25; capacity 10 tons per day, $35; capacity 10 to 15 tons per day, $50; ca- pacity "15 to 25 tons per day, $75; capacity over 25 tons per day, $100. Life insurance companies — companies doing business March 17, 1900, $1,000; coming to state after March 17, 1900— business first year, .$2.50; second year, $.500; third year, $7.50; thereafter, $1,000. Light- ning rod agents, $100; liquor dealers — 1 to 5 gallons, $400; 5 gal- lons or more, .$200. Insurance agents — cities 5,000 inhabitants or more, $40; 2,000 to 5,000, $25; 2,000 or less, $20; other agents, $10. Junk dealers— cities 10,000 inhabitants and over, $50; 5,000 to 10,000, $25; others, $15. Lawyers, $10; livery stables — towns under 2,000 in- habitants, $10; 2,000 to 3,000, $15; 3,000 to 5,000, $30; 5,000 to 10,000, $40 ; over 10,000, $60 ; on each owner of stable, $10. Lumber yard, sales 100,000 feet or more, $10 ; lunch house stands — railroad, $15; others, $5. Meat markets — cities of 5,000 inhabitants, $15; cities of less than 5,000, $10. Hacksand omnibuses — cities 2,000 inhabitants or more, each hack, $5; 2,000or less, $2.50. Patent medicine vendors,$100; transient vendors, in each county , $35. Sawmills — capacit}- 5,000 to 25,000 feet per day, $15; capacity 25,000 to 50,000 feet per day. $25: capacity 50,000 to 75,000 feet per day , .$.50 ; capacity over 75,000 feet per day, $100. Stave and spoke factories,-$10; fortune tellers, in each county, $50; merrj'-go-round, etc., peryear, $10; oleomargarine dealers, $5; omnibus, dray, or wagon, each, $5; pawnbroker, $100. Photograph galleries, $5, cities over 2,000 inhabitants, $10; railroad cars, $50; other traveling photographers, $20; per county, $10. Pistol cartridges, dealers, $5; piano and organ agents, $20; railroad eating houses — trunk lines, $125; when one train only, $.50; other lines with two trains, $30 ; other lines with one train, $15. Restau- rants—cities over 5,000 inhabitants, $30 ; cities 1 ,000 to 5,000, $20 ; others, $5. Real estate agents, $10; scalpers, $25 ; sewing machine agency, $.50; sewing machine agents, $10; shooting galleries — cities 4,000 or more, $20; cities 2,000 to 4,000, $15; cities 1,000 to 2,000, $10; towns less than 1,000, $5. Shows in general, per day, $25; side shows, per daj', $20. Skating rinks — cities over 3,000 inhabitants, $20; cities under 3,000, $10. Sleeping car and palace car companies, $200, also 25 cents per mile of track over which the company runs its cars. Soda fountain — towns of over 2,000 inhabitants, $10; towns under 2,000, $5: selling soda, not from fountains, $2.50. Enlarging pictures, $5; stallions, jacks, $5; stores— stock under $300, $2..50; stock $300 to $1,000, $5; stock $1,000 to $2,000, $10; stock $2,000 to $3,500, $15; stock $3,500 to $5,000, $20; stock $5,000 to $7,500, $25; stock $7,.500 to $10,000, $30; stock $10,000 to $12,000, $35; stock $12,000 to $15,000, $40; stock $15,000 to $20,000, $50; stock $20,000 to $25,000, $60; stock $25,000 to $35,000, $85; stock $35,000 to $50,000, $100; stock $.50,000 to $75,000, $1.50; stock $75,000 to $100,000, $175; stock $100,000 to $2.50,000, $200; stock $2.50,000 and over, $250. Secondhand clothing, $500; telephone exchanges— 20 subscribers, $2.50; 20 to 35 subscribers, $7..50; 50 to 75 subscribers, $12.50; 75 to 100 subscribers, $17.-50; 100 to 150 subscribers, $37.50; 150 subscribers and over, $50. Long dis- tance company, 1,000 miles or more, $1, less than 1,000 miles, per mile, 10 cents (municipahties not to tax) ; bed spring vendors, transient, $15; wasliing machines, per county, $15; cottonseed buyers, $10; debenture companies, $100; peddlers— on foot, in each county, $10; one horse and wagon, in each county, $15; two horses and wagon, in each county, $.30. Peddlers of tinware or pottery — on toot, $50; with wagon, $10. Tran- sient vendors of merchandise, in each county, $25; railroads— first class, per mile, $20; second class, per mile, $15; third class, per mile, $10 ; nar- row gauge, per mile, $2; railroads claiming exemption from supervision, $10. Telegraph companies operating 1,000 miles of line or more, $250;, TAXATION AND REVENUE SYSTEMS— MISSISSIPPI. 733 telegraph companies, per mile of line less than 1,000 miles, 25 cents. Trading cars— traveling 250 miles, $250; 150 to 250 miles, $150; less than 150 miles, $100. Theaters — cities of over 4,000 inhabitants, per year, $50; cities of less than 4,000, per year, $25; cities of 1,000 to 2,000, per year, $10; other such halls, $5; dance halls, $10. Vendors of spectacles, $15; undertakers and embalmcrs, $20; vendors of jewelry, transient, per county, $50; vendors of stoves, ranges, and clocks, per county, $100; on wagons used, $25; license for state, $1,000. Transient dealers in merchandise, $50; waterworks — cities of 8,000 inhabitants or more, $150; cities of 3,000 to 8,000, $50; cities of 3,000 or less, $20. Dealers in deadly weapons, $25; warehouses — villages of 300 inhabitants or less, $2..50; villages of 300 to 500, $5; villages of 500 to 1,000, $10; villages of 1,000 to 2,000, $15; villages of over 2,000, $20. Woodyards— cities of 8,000 inhabitants, $20; 5,000 to 8,000, $10; under 5,000, $5. Mineral water bottlers, $20; liquors, retail license — towns under 500 inhabitants, $900; every city or town over 500, not to exceed $1,200. Wholesale malt liquor— towns 5,000 or more, $100; 2,000 to 5,000, $50; other dealers, $25. Whiskey distiUeries, also brandy and other intoxicants, $50. Insurance, telegraph, express, sleeping car com- panies, building and loan associations, and commercial agencies are required to pay for their privileges to the auditor of public accounts under penalty of double the tax. Other privileges are paid to the county collector. The license is a personal privilege and does not exempt from taxation the property used in the business. B. FEES. Secretary of state. — Issuing commissions to notaries, $5; charters of corporations not for profit, $3; charter fee on corporations for profit — capital stock $10,000, $20; $10,000 to $30,000, $40; $30,000 to $50,000, $60; $50,000 and over, one-tenth of 1 per cent (no fee is to exceed $250). Amendments to charters, $5; foreign corporations, charter, $15; filing articles of consolidation, $25. County Reyenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equali- zation thereof are the same for county taxes as for state. 2. Safe- Boards of supervisors may levy taxes for all pur- poses, which added to the state tax will make 13 j mills on the dollar, but counties with outstanding bonded debt may levy a sinking fund tax, and also a special tax not exceeding 2 mills may be levied for roads and public worlis, but the total is not to exceed 16 mills. 3. .Collection — Same as for state. II, III, and IV. Poll tax, inheritance tax, and corpora- tion taxes. There are no poll, inheritance, or corporation taxes. (See State revenues, II.) V. Business taxes and licenses. Privileges are subject to taxation by the board of supervisors to an amount not exceeding 50 per cent of the state tax, but no county or municipal tax is to be levied on the privilege of insurance companies, tele- graph, express, or sleeping car companies, building and loan associations, and commercial agencies paying their tax direct to the state. F. SPECIAL ASSESSMENTS. Swamp-land districts. — The board of supervisors of the county may levy a special tax, not exceeding 50 cents per acre in any one year, on overflowed lands for each swamp-land district. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equalization thereof are the same for municipal taxa- tion as for state. The assessment of personal prop- erty and polls is entered separately on the rolls for each city, town, or village, or for each election district of the county. Municipalities may exempt certain manufactories from taxation for a term of years. 2. Rate— The levy of municipal taxes is made by the mayor and board of aldermen. The limit for general revenue and improvements is 12 mills on the dollar; in villages of 300 inhabitants this limit is 4 mills. 3. Collection— Same as for state and county taxes. II, III, and I^". Poll tax, inheritance tax, and corpora- tion taxes. There are no poll, inheritance, or corporation taxes. V. Business taxes and licenses. Privileges are subject to taxation by municipalities to an amount not exceeding 50 per cent of the state tax, but telegraph, express, and sleeping car companies and other privileges on which the tax is paid directly to the state are not taxable by municipal authority. Liquors, retail Ucense. — Cities and towns may levy a license tax, additional to the state tax and equal to 25 per cent thereof for mu- nicipal purposes. School Revenues. The state school funds are distributed by the auditor of public accounts to the counties and separate school districts. The board of supervisors of the county may levy a tax on the property in the county, and an addi- tional poll tax of SI; every municipality which is a separate school district may levy like taxes for the maintenance of schools. The state poll tax is collected by the counties and distributed to the school districts ia which collected. 734 WEALTH, DEBT, AND TAXATION. MISSOURI. Missouri draws her revenue largely from the gen- eral property tax for state, county, and municipal pur- poses. This is supplemented by an extensive system of business taxes and licenses and a collateral inherit- ance tax. There are no special corporation taxes ex- cept a tax on the premiums of foreign insurance com- panies and a special tax on car companies. There are, however, a number of important fees levied on insur- ance companies, and for incorporation. The poll tax is left to the counties and municipalities. CONSTITUTIONAL PROVISIONS. ARTICLE X. Sec. 1. The taxing power may be exercised by the general assembly for state purposes, and by counties and other municipal corporations, under authority granted to them by the general assembly, for county and other corporate purposes. Sec. 2. The power to tax corporations and corporate property shall not be surrendered or suspended by act of the general assembly. Sec. 3. Taxes may be levied and collected for public purposes only. They shall be uniform upon the same class of subjects within the terri- torial limits of the authority levying the tax, and all taxes shall be levied and collected by general laws. Sec. 4. All property subject to taxation shall be taxed in proportion to its value. Sec. 5. All railroad corporations in this state, or doing business therein, shall be subject to taxation for state, county, school, municipal and other purposes, on the real and personal property owned or used by them, and on their gross earnings, their net earnings, their franchises, and their capital stock. Sec. 6. The property, real and personal, of the state, counties and other municipal corporations, and cemeteries, shall be exempt from tax- ation. Lots in incorporated cities or towns, or within one mile of the limits of any such city or town, to the extent of one acre, and lots one mile or more distant from such cities or towns, to the extent of five acres, with the buildings thereon, may be exempted from taxation when the same are used exclusively for religious worship, for schools, or for pur- poses purely charitable ; also such property, real and personal, as maybe used exclusively for agricultural or horticultural societies: Provided, That such exemptions shall be only by general law. Sec. 7. All laws exempting property from taxation, other than the property above enumerated, shall be void. Sec. 8' The state tax on property, exclusive of the tax necessary to pay the bonded debt of the state, shall not exceed twenty cents on the hundred dollars valuation; and whenever the taxable property of the state shall amount to nine hundred million dollars the rate shall not exceed fifteen cents. Sec. 9. No county, city, town, or other municipal corporation, nor the inhabitants thereof, nor the property therein, shall be released or dis- charged from their or its proportionate share of taxes to be levied for state purposes, nor shall commutation for such taxes be authorized in any form whatsoever. Sec. 10. The general assembly shall not impose taxes upon counties, cities, towns, or other municipal corporations or upon the inhabitants or property thereof, for county, city, town, or other municipal purposes, but may, by general laws, vest in the corporate authorities thereof the power to assess and collect taxes for such purposes. 'This compilation is derived mainly from the following sources: The General Revenue Laws of the State of Missouri, also the laws regulating the taxation of auctioneers, etc. Compiled from the Revised Statutes of 1899 and laws of 1901 and 1903, by Albert O. Allen, state auditor, Jefferson City, Mo. State Printers (1903). A Treatise upon the Law and Practice of Taxation in Missouri. By Frederick N. Hudson. Stephens, publisher, Columbia, Mo., 1900. Sec. 11. Taxes for county, city, town, and school purposes may be levied on all subjects and objects of taxation; but the valuation therefor shall not exceed the valuation of the same property in such town, city, or school district for state and county purposes. For county purposes the annual rate on property, in counties having six million dollars or less, shall not, in the aggregate, exceed fifty cents on the hundred dollars valuation; in counties having six million dollars and under ten million dollars, said rate shall not exceed forty cents on the hundred dollars valuation; in counties having ten million dollars and under thirty mil- lion dollars, said rate shall not exceed fifty cents on the hundred dollars valuation; and in counties having thirty million dollars or more, said rate shall not exceed thirty-five cents on the hundred dollars valuation. For city and town purposes the annual rate on property in cities and towns having thirty thousand inhabitants or more shall not, in the aggre- gate, exceed one hundred cents on the hundred dollars valuation; in cities and towns having less than thirty thousand and over ten thousand inhabitants, said rate shall not exceed sixty cents on the hjindred dol- lars valuation; in cities and towns having less than ten thousand and more than one thousand inhabitants, said rate shall not exceed fifty cents on the hundred dollars valuation; and in towns having one thou- sand inhabitants or less, said rate shall not exceed twenty-five cents on the hundred dollars valuation. For school purposes in districts, the annual rate on property shall not exceed forty cents on the hundred dol- lars valuation : Provided, The aforesaid annual rates for school purposes may be increased, in districts formed of cities and towns, to an amount not to exceed one dollar on the hundred dollars valuation, and in other districts to an amount not to exceed sixty-five cents on the hundred dol- lars valuation, on the condition that a majority of the voters who are taxpayers, voting at an election held to decide the question, vote for said increase. Forthe purpose of erecting public buildings in counties, cities, or school districts, the rates of taxation herein hmited may be increased when the rate of such increase and the purpose for which it is intended shall have been submitted to a vote of the people, and two-thirds of the qur.iified voters of such county, city, or school district, voting at such ejection, shall vote therefor. The rate herein allowed to each county , ,hall be ascertained by the amount of taxable property therein, accord- ng to the last assessment for state and county purposes, and the rate allowed to each city or town by the number of inhabitants, according to the last census taken under the authority of the state, or of the United States; said restrictions as to rates shall apply to taxes of every kind and description, whether general or special, except taxes to pay vahd indebtedness now existing, or bonds which may be issued in renewal of such indebtedness. Sec. 14. (Provision for payment of state debt, $250,000 per year.) Sec. 18. There shall be a state board of equalization, consisting of the governor, state auditor, state treasurer, secretary of state, and attorney-general. The duty of said board shall be to adjust and equalize the valuation of real and personal property among the several counties in the state, and it shall perform such other duties as are or may be prescribed by law. Sec. 21. No corporation, company, or association, other than those formed for benevolent, religious, scientific, or educational purposes, shall be created or organized under the laws of this state, unless the persons named as corporators shall, at or before the filing of the arti- cles of association or incorporation, pay into the state treasury fifty dollars for the fifty thousand dollars or less of capital stock and a fur- ther sum of five dollars for every additional ten thousand dollars of its capital stock, and no such corporation, company, or association shall increase its capital stock without first paying into the treasury five dollars for every ten thousand dollars of increase: Provided, That notfiing contained in this section shall be construed to prohibit the general assembly from levying a further tax on the franchises of such corporation. (Constitution amended November, 1900.) TAXATION AND REVENUE SYSTEMS— MISSOURI. 735 AKTICLE X. Sec. 22. A mortgage, deed of trust, contract, or other obligation by which a debt is secured shall, for the purposes of assessment, be deemed and treated as an interest in the property affected thereby, except as to railroad and other quasi public corporations, for which provision has already been made by law. In case of debts so secured the value of the property affected by such mortgage, deed of trust, contract, or obligation, less the value of such security, shall be assessed and taxed to the owner thereof in the county or city in which the property affected thereby is situate. The taxes so levied shall be a lien upon the prop- erty and security and may be paid by either party to such security. * * * Every contract by which a debtor is obligated to pay any tax on money loaned, or on any mortgage, shall be null and void. Russell V. Croy, 164 Mo., 69. Plaintiffs are holders of notes secured by mortgages on lands. Defendants are the assessor and the members of the county court. Object of the suit was to prevent the defendants from enforcing against the plaintiffs the terms of the amendment. (Art. X, sees. 22, 23.) Held, that the amendment violates the fourteenth amendment to the Constitution of the United States and is therefore void. It denies the "equal protection of the laws" in exempting the holders of ''rail- road and other quasi public corporation" securities, while all others are included. (Citing Field, J., in Santa Clara ik Southern Pacific Railway Co. (C. C), 18 Fed., 38-5.) This is arbitrary discrimination and not reasonable classification. If the discriminating clause could be limited to property used by a railroad company in its equipment as a common carrier, it might be a just classification. OFFICERS. The officers most directly concerned with taxation are : In counties having township organization: (1) Township assessor; township clerk, elected biennially, is ex officio assessor. (2) Township collector, elected biennially. In cities: (3) Board of assessors in cities of the first class, consisting of a presi- dent elected by the qualified voters of the city, and one assessor from each assessment district, appointed by the mayor. The city board of equalization consists of the president of the board of assessors and four discreet real estate owners of ten years' residence appointed by the judge of the circuit court. (4) City collector in cities of the first class, elected for four years. (5) City assessor in cities of the second class, appointed by the mayor for two years. (6) City treasurer in cities of the second class, who acts ex officio as collector. (7) Assessors in cities of the third and fourth classes, elected for two years. (8) Collectors in cities of the third and fourth classes, elected for two years. In the counties generally: (9) County assessor, elected for a term of four years. No person is to hold the office two successive terms. (10) Collector of the revenue, elected for two years. (11) County board of equalization, composed of the county clerk, the judges of the county court, and the county assessor. In counties having tovpnship organization the sheriff is a member. (12) State board of equalization, consisting of the governor, state auditor, treasurer, secretary of state, and attorney-general. (Note.) — " County " includes St. Louis. AU services required of county officers are to be performed by the corresponding officers of the city of St. Louis. (13) License collector, in cities having 300,000 inhabitants or more, elected every four years, collects all Hcense taxes required by law or ordinance, excepting the dramshop and wharfage licenses, and also the tax on telegraph and telephone poles, the dog tax, the merchant ad valorem tax, the vehicle license tax, and the special tax on foreign insurance companies. (14) State tax commission, three persons appointed by the governor. Assessors are compensated by commissions based on the number of names on. the rolls — 25 cents each for the first 1,000, 20 cents each for the second 1,000, and 1.5 cents each for all over 2,000. In cities the compensation may be ffxed by ordinance. State Revenues. A. TAXES. I. The general property tax. 1. Base — a. The property inclvded and exempt. — All property, real and personal, is subject to taxation except as specially exempted. (1) "Real property" includes not only the land itself, but also the buildings, structures, and improvements thereon, all mills, factories, and machinery connected therewith, and all rights and privileges appertain- ing thereto. (2) "Personal property" includes bonds, stocks, moneys, credits, capital stock, and every tangible thing subject to ownership not part or parcel of real property. (3) Exemptions, in addition to public property, are: Property used for religious purposes, including churches and parsonages : schools and institutions of charity; property of agricultural and horticultural socie- ties. (See constitution, Art. X, sec. 6.) There is also certain property exempted by legislative contract prior to the adoption of the present con- stitution. h. Assessment. — In general, there is one assessment roll made up by the assessors of the counties, towns, and districts, but certain propertjr is assessed by the state board of equalization. Every person is required to make a statement under oath of all his real and per- sonal property, with the value thereof as of the 1st of June in each year. Penalty for refusing to take the oath is a fine of $10 to $1,000. The assessor is to assess all property at its true value in money or the cash price at the time of listing, but if a person fails to make his statement, the assessor is to list the property at double its value, or at treble the value in case of a fraudulent list. Mortgages on real estate are assessed as personal property, and the mortgagee is required to give them in for taxation, while the land is also taxed on its assessed value without deducting the value of the mort- gage. The amendment of November, 1900, attempted to prevent this appar- ent double taxation on the value of the property by copying from the constitution of California a provision that '' mortgages and deeds of trust are to be deemed an interest in the property affected thereby, except as to railroads and other quasi public corporations for which provision has already been made b}' law, and that only the value of the property, less the value of the security, is to be assessed to the owner of the property." This was declared unconstitutional b_y the supreme court in June, 1901. Shares of stock in banks and insurance companies are assessed at their true value in money , less the value of the real estate represented by them, together with all reserved funds, undivided profits, premiums, and earn- ings. Insurance companies doing business on the mutual plan without capital stock are to make return of the net value of all assets. The taxes assessed on the shares of stock or net assets are to be paid by the corporation and may be recovered by it from the shareholders. Railroad property is assessed by the state board of equaUzation, including such proportion of the total value of the rolling stock as the number of miles in the state bears to the total length of the road. The unit rule thus applies to rolling stock only. The county courts of the 736 WEALTH, DEBT, AND TAXATION. several counties are to examine the statements made by the railroads and make corrections before submission to the state board. Car companies of all kinds are assessed by the state board on the aver- age value of cars in use in the state. The entire property, real and personal, of street car companies is assessed by the state board on the basis of returns to the state auditor in the manner that railroad property is assessed. The state board of equalization apportions its assessment to each county, municipal township, city, or incorporated town in which the road is located, according to mileage. "Local" propertj' of railroad companies not used in operation of the road, including lands, machine and workshops, roundhouses, ware- houses, and other buildings is to be assessed by the assessors of the sev- eral counties, cities, towns, and villages. Telegraph, telephone, and express companies are assessed by the state board of equalization on their property, real and personal, including franchises, in the same manner as railroad property. The same rule applies to toll bridges and bridges over streams dividing this state from any other state. Penalty for failure to render the required statement is forfeiture of $100 for county public school hind in each county in which such bridge, express, telegraph, or telephone company has used its fran- chises. The franchises (other than the right to be a corporation) of all rail- road, street railroad, bridge, telegraph, telephone, conduit, water, elec- tric light, and gas companies, and of all similar quasi public corpora- tions possessing special and peculiar privileges and authorized by law to perform public service, are to be assessed as other property of such cor- porations is assessed. Thfe state board of equalization in cases of railroads, street railroads, bridges, and telegraph and telephone companies assesses the total value of the property , tangible and intangible. c. Equalization. — Cities of the first class have their own boards of equaUzation, which equahze the city assessment. The county board of equahzation equaUzes the val- uation on all real and personal property in the county to make it conform to its true value. The state board of equalization adjusts and equal- izes the valuation of real and personal property among the several counties in the state. It has power to equalize the assessment of each class of property, real and personal, separately. 2. Rate- There is levied by statute for state purposes 15 cents on each $100 for state revenue, and 10 cents on each $100 for payment of state indebtedness. The rate for state purposes is limited by the constitution. These limits were, however, changed in 1902. 3. Collection-^— Taxes are collected by the collector of the revenue for the county. He gives notice when the taxpayers are to meet him and pay their taxes. After October 1 the collector may seize and sell goods and chattels as under execution, and after January 1 , 1 per cent a month is added. Taxes are a lien on real property on which they are assessed, and after January 1 the state's liens for taxes may be enforced by suit and sale. Railroad taxes duo the state, county, cities, towns, villages, and school districts are due September 1 and payable to the county collector. These taxes are delinquent after January 1 and collection is enforced by suit. The collector is compensated by commissions on the amount collected. II. Poll tax. There is no state poll tax. (See County revenues.) III. Inheritance tax. All property passing by will or by the intestate laws of the state, or transferred in contemplation of death, other than to the father, mother, husband, wife, adopted child, or lineal descendant is subject to a tax of $5 on each $100 of clear market value. Property conveyed for educational, charitable, or religious pur- poses is exempt. The proceeds of this tax go to the state university and to other educational purposes. IV. Corporation taxes. Corporations are in general taxed on their property as individuals. Car companies pay a state tax of 2 per cent on the valuation as made by the state board of equalization in lieu of all other taxes. Express companies pay a state tax of 1\ per cent of their gross receipts within the state. Domestic insurance companies are taxed on their property and paid- up capital stock. Foreign insurance companies are assessed on premi- ums received in the state at the rate of 2 per cent per annum in lieu of all other taxes. One-half of this tax goes to the county foreign insur- ance tax fund, and is apportioned to the counties according to the num- ber of school children. St. Louis is accounted a county in the appor- tionment. V. Business taxes and licenses. The taxes on merchants and on manufacturers are in form license taxes, but are in fact property' taxes. Both state and counties include them in their reports of general property taxes. Merchants. — No person may deal as a merchant without a hcenso. The tax is an ad valorem tax equal to that levied on real estate and based on the highest amount of aU goods, wares, and merchandise mer- chants have in their possession between the fiist Monday' in March and the first Monday in June, u, statement of which every merchant is re- quired to make to the county assessor. Commission merchants are not required to pay on articles merely consigned for sale. The license au- thorizes the merchant to deal at only one place within the county. Manufacturers. — All manufacturers are to be licensed and taxed on all raw material and finished products, as well as on all the tools, ma- chinery, and appliances used by them, in the same manner as merchants. They are to make their statement of the greatest aggregate amount of raw material and finished products on hand between the first Monday in March and the first Monday in June. Beer manufacturers in the state are subject to state inspection, and for their services the inspec- tors receive a fee of 1 cent a gallon for inspecting and gauging, and 2 cents for labeling each package other than bottles that contain 8 gallons or less. Twenty-four quart and 48 pint bottles are considered as con- stituting a package, in the meaning of the law. Packages containing over 8 gallons are construed as constituting one package for every 8 gallons and fractions thereof. Auctioneers.— License for ten days, $10; for one month, $25; for three months, $50; for six months, $75. Collectors' fees, 50 cents (duty to the state on the proceeds of sales of personal property, except stocks,' IJ per cent). The county courts may graduate the hcense tax to be imposed on each license; the tax to the state for six months is not to be less than $10 nor more than $100. Brokers. — Brokers are taxed for six months, according to the amount of business expected to be done, or the amount of capital to be em- TAXATION AND REVENUE SYSTEMS— MISSOURI. 737 ployed: $5,000 or less, $50; $5,000 to $10,000, $75; $10,000 to $15,000, $100; $15,000 to $20,000, $125; $20,000 to $30,000, $175; $30,000 to $50,000, $250; $50,000 to $75,000, $300; $75,000 to $100,000, $350; $100,000 to $150,000, $400; $150,000 to $200,000, $450; $200,000 to $300,000, $500; $300,000 to $500,000, $600; $500,000 and over, $1,000. Billiard tables.— First, $20; each additional, $10. Ferries. — Amount to be fixed by the county court, $2 to $5,000. Insurance brokers. — Certificate, $10; industrial companies, 50 cents. Peddlers. — On foot, per six months, $3; one or more horses, per six months, $10; boat, first license, per day, $1; afterwards, per day, 50 cents. Pool selling, bookmaking, or registering bets. — Auction pooling, per day, $5; each book, per day, $5; registration of bets, per day, $5. Liquors. — License for sale and manufacture of distilled liquors and wines, per gallon, 10 cents, collected by stamps. Dramshop keepers, who may sell liquors at retail not exceeding 10 gallons, are taxed for state, county, and municipal purposes on the value of liquors received at the shop, an ad valorem tax of the same amount as that paid by mer- chants on merchandise^ also license tax, for state purposes, $50 to $100 (in 1903 made $50 to $200 for state, $250 to $400 for county, every six months). B. FEES. Secretary of state. — Corporations (except benevolent, religious, scien- tific, fraternal, beneficial, or educational), filing articles on first $50,000 or less of capital stock, $50; on every additional $10,000, $5; increase capital stock per $10,000, $5; foreign corporations, license fee, $10; upon the propqrtion of capital stock represented by its property and business transacted in the state — First $50,000 or less, $50; each additional $10,000 or less, $5; superintendent of insurance, $5; permit to do busi- ness in the state, to fraternal-beneficiary associations, $.50; filing declara- tion on organization or admission to state, $50; annual statement, $30; supplementary statement, $10; other papers, $10; agent's copy of com- pany's certificate of authority, $2. Mutual companies' fee for certificate of incorporation, $75; assessment companies, for issuing certificate, $25; for annual statement, $25; for agent's copy, etc., $2 (does not apply to fraternal companies) ; domestic companies, stipulated premium plan, same fees as assessment companies. Barbers — Board of examiners, certificate, $1; annual certificate or license, $1. Druggists — Registra- tion, $1; examination, $3. Dentists — Examination, $10. Embalm- «rs — License, $5; registration, $2. County Revenues. A. TAXES. I. Tlie general 'property tax. 1. Base — The property included and the methods of assess- ment and of equahzation are the same for county taxes as for state taxes. 2. Rate— The county court fixes the rate of county tax; In counties having $6,000,000 worth of property or less, not to exceed .50 cents on $100; in counties having $10,000,000 worth, not to exceed 40 cents on $100; in counties having $30,000,000 worth, not to exceed 50 cents on $100; in counties having more than $30,000,000 worth, 35 cents on $100. The rate of taxation on the roadbed, rolling stock, and other movable property of railroads for school purposes and for the erection of public buildings is the average of the rates in the school districts and districts levying a tax for buildings. In counties under township organization the same limitation of rates applies, township taxes being considered by the courts as essentially coimty taxes. 3. Collection — Same as for state. II. Poll tax. The county assessor is to make a hst of all male in- habitants over 21 and under 60 years of age outside 932—07 47 of cities and towns. The county court may levy a poll tax of from $1.50 to $3, which is collected as other state and county taxes and applied to road purposes. It may be paid in labor in lieu of money. Ill and IV. Inheritance tax and corporation taxes. There are no inheritance or special corporation taxes for the counties, other than the county's share of the insurance fund. V. Business taxes and licenses. On all businesses made taxable by law the county court may levy a tax, but the rate must not exceed the state revenue tax by more than 100 per cent. The state interest tax is not to be construed as a part of the state revenue tax. On merchants and manufacturers — no county is to levy licenses over 100 per cent more than the rate authorized for state purposes; auc- tioneers, six months, $10 to $100; billiard tables — for first, $20, for others, $10; on peddlers the rate must not exceed that of the state; on dramshops, the rate fixed by the county court is from $250 to $400 (two-thirds is to be set apart as a special road fund); shows and circuses — the county courts may impose such tax as they may deem proper and reasonable, the proceeds of which go to the county school fund. Municipal Revenues. A. TAXES. I. TTie general property tax. 1. Base — The property included and the methods of assess- ment and of equalization are the same for municipal as for state taxation. St. Louis and cities of the first and second classes have their own local valuations and boards of equalization. 2. Rate — Cities of the first class are authorized to levy for local purposes a lower ad valorem rate of taxation on merchandise held by merchants, and the raw materials, merchandise, finished products, tools, machinery, and appliances used by manufacturers than on real estate and other property. Such cities may license merchants and manufacturers in propor- tion to sales made. (1) In cities of the first class (those with a population of 100,000 or more) the municipal assembly may levy not exceeding 1 per cent for mu- nicipal purposes and such sum as is necessary to pay the interest on the public debt. (2) In cities of the second class (those with a population of 30,000 to 100,000) the tax is 1 per cent. (3) In cities of the third class (those with a population of 3,000 to 30,000) if the pooulation is over 10,000, the levy is not to exceed 60 cents on $100 valuation; if it is less than 10,000, the rate is not to exceed 50 cents on $100. (4) In cities of the fourth class (those with a population of 1,000 or less) the rate is 25 cents on $100. 3. Collection — Collection is made by the city collectors. II. Poll tax. Cities of the first class may levy on all male citizens between 21 and 60 years of age a poll tax of $1.50 for improvement of streets ; cities of the second class may 738 WEALTH, DEBT, AND TAXATION. levy on all able-bodied male citizens between 21 and 50 years of age one not to exceed $2 ; towns and vil- lages may levy on all able-bodied male citizens be- tween 21 and 50 years of age one not to exceed $3. Ill and IV. Inheritance tax and corporation taxes. There are no inheritance or special corporation taxes for the municipalities. V. Business taxes and licenses. No city, town, or village may tax ministers, teach- ers, priests, lawyers, or doctors, but municipalities may levy license taxes on all other occupations, trades, and amusements. Cities of the first class may require a license tax on agents of foreign insurance companies not to exceed $100 per year; on dramshops the tax as fixed by the authorities of towns and cities; on merchants and manu- facturers no municipality is to levy any greater amount of tax than the state levies; on Vjilliard and other amusement tables, .$20 for the first, $10 for others. D. INCOME FROM PUBLIC PROPERTY. Cities with a population of 50,000 or more, having an improved wharf, are authorized to collect a wharf- age tax not to exceed 3 cents per ton from all boats assessed in the city for each landing at the wharf and one of 5 cents per ton from boats not assessed in the city. Cities with a population of from 5,000 to 50,000 are authorized to collect $2 for every landing. Cities with a population of less than 5,000 may col- lect $1.50 per landing. School Revenues. The public school fund is apportioned among the counties and the several districts therein in propor- tion to the number of pupils. School taxes are levied on the property of each dis- trict, including the goods, wares, and merchandise of merchants, by the county clerk, and are not to exceed for building purposes 1 per cent in cities, towns, and villages and 65 cents on $100 in other districts. For the sinking fund there may be levied 40 cents on $100 and in addition a sufficient amount to pay interest. The tax levy may, however, be increased by special election in the district. The state tax on foreign insurance companies and the county tax on shows and circuses go to the school fund. Where fines and forfeitures in criminal cases are granted to any schools other than the common schools, one-third of the county revenue derived from dramshop licenses is to be set apart for the latter. MONTANA. 1 Montana derives its state revenue principally from the general property tax. Poll taxes and business taxes and licenses are left to the counties and munici- palities, which may impose license taxes on businesses, trades and professions, amusements, and the usual subjects of taxation. There is a state inheritance tax, of which 40 per cent goes to the county school fund. There are no special corporation taxes, except certain licenses on insurance companies. CONSTITUTIONAL PROVISIONS. ARTICLE XII. Sec. 1. The necessary revenue for the support and maintenance of the state shall be provided by the legislative assembly, which shall levy a uniform rate of assessment and taxation, and shall prescribe such regu- lations as shall secure a just valuation for taxation of all property', except that specially provided for in this article. The legislative assembly may also impose a license tax both upon persons and upon corpora- tions doing business in the state. Sec. 2. The property of the United States, the state, counties, cities, towns, school districts, municipal corporations, and public libraries shall be exempt from taxation ; and such other property as may be used exclusively for agricultural and horticultural societies, for educational purposes, places for actual religious worship, hospitals and places of 'This compilation is derived mainly from the'foUowing sources: The Complete Codes and Statutes of the State of Montana, in force July 1, 1895, edited by Wilbur F. Sanders, esq. : Helena, Mont., 1895. Laws of Montana, 1897. State Publishing Companv, Helena, Mont., 1897. Laws of Montana, 1X99. .State Publishing Companv, Helena, Mont., 1899. Laws of Montana, 1901. State Publishing Company, Helena, Mont., 1901. burial not used or held for private or corporate profit, and institutions of purely public charity may be exempt from taxation. Sec. 3. All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal, or other valuable mineral deposits, after purchase thereof from the United States, shall be taxed at the price paid the United States therefor, unless the surface ground or some part thereof of such mine or claim is used for other than, mining purposes and has a separate and independent value for such other purposes, in which case said surface ground or any part thereof so used for other than mining purposes shall bo taxed at its value for such other purposes, as provided by law ; and all machinery used in mining, and all property and surface improvements upon or appurtenant to mines and mining claims which have a value separate and independ- ent of such mines or mining claims, and the .annual net proceeds of all mines and mining claims shall be taxed as provided by law. Sec. 4. The legislative assembly shall not levy taxes upon the inhabi- tants or property in any county, city, town, or municipal corporation for county, town, or municipal purposes, but it may by law vest in the corporate authorities thereof powers to assess and collect taxes for such purposes. Sec. 5. Taxes for city, town, and school purposes may be levied on all subjects and objects of taxation, but the assessed valuation of any prop- ert}' shall not exceed the valuation of the same property for state and county purposes. Sec. 6. No county, city, town, or other municipal corporation, the inhabitants thereof or the property therein, shall be released or dis- charged from their or its proportionate share of state taxes. Sec. 7. The power to tax corporations or corporate property shall never be relinquished or suspended, and all corporations in this state, or doing business therein, shall be subject to taxation for state, county, school, municipal, and other purposes on real and personal property owned or used by them and not by this constitution exempted from tax- ation. Sec. 8. Private property shall not be taken or sold for the corporate debts of public corporations, but the legislative assembly may provide TAXATION AND REVENUE SYSTEMS— MONTANA. 739 by law for the funding thereof and shall provide by law for the pay- ment thereof, including all funded debts and obligations, by assessment and taxation of all private property not exempt from taxation within the limits of the territory over which such corporations respectively have authority. Sec. 9. The rate of taxation of real and personal property for state purposes in any one year shall never exceed three (3) mills on each dollar of valuation; and whenever the taxable property in the state shall amount to one hundred million dollars ($100,000,000), the rate shall not exceed two and one-half (2^) mills on each dollar of valuation; and whenever the taxable property in the state shall amount to three hun- dred million dollars ($300,000,000) , the rate shall never thereafter exceed one and one-half (IJ) mills on each dollar of valuation, unless a propo- sition to increase such rate shall have been submitted to the people at a general election, specifying the rate proposed and the time during which the same shall be levied and shall have received a majority of all votes cast for and against it. Seo. 11. Taxes shall be levied and collected by general laws and for public purposes only. They shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax. Sec. 15. The governor, secretary of state, state treasurer, state auditor, and attorney-general shall constitute a state board of equalization, and the board of county commissioners of each county shall constitute a county board of equalization. The duty of the state board of equaliza- tion shall be to adjust and equalize the valuation of the taxable property among the several counties of the state. The duty of the county board of equalization shall be to adjust and equalize the valuation of taxable property within their respective counties. Each board shall also per- form such other duties as may be prescribed by law. Sec. 16. All property shall be assessed in the manner prescribed by law except as is othenvise provided in this constitution.. The franchise, roadway, roadbed, rails, and rolling stock of all railroads operated in more than one county in this state shall be assessed by the state board of equalization, and the same shall be apportioned to the counties, cities, towns, townships, and school districts in which such railroads are located, in proportion to the number of miles of railway laid in such counties, cities, towns, townships, and school districts. Sec. 17. The word property as used in this article is hereby declared to include moneys, credits, bonds, stocks, franchises and all matters and things (real, personal, and mixed) capable of private ownership, but this shall not be construed so as to authorize the taxation of the stocks of any company or corporation when the property of such company or cor- poration represented by such stocks is within the state and has been taxed. OFFICERS. The officers most directly concerned with taxation are: (1) County assessor, elected for two years. (2) County treasurer, collector of taxes, elected for two years. (3) Board of appraisers of three members, appointed by the judge of the district court to fix valuation of real estate in the county. (The provisions for this board were repealed in 1903.) (4) County board of equalization, composed of the board of county commissioners. (5) State board of equahzation, composed of the governor, secretary of state, state treasurer, state auditor, and attorney-general. State Revenues. A. TAXES. I. The general property tax. 1. Base — a. The property included and exempt. — All the prop- erty in this state is subject to taxation, except as specially exempted. (1) "Real estate," for the purposesof taxation, includes the possession of, claim to, ownership of, or right to the possession of land; aU mines, minerals, and quarries in and under the land; all timber growing on lands of the United States, and all improvements, rights, and privOeges appertaining thereto. "Improvements" includes all buildings, struc- tures, and fixtures erected upon or affixed to the land, whether, the title to the land has been acquired or not. (2) "Personal property" includes everything that is subject to ownership not included in the terms "real estate" and "improvements.'' The excess of premiums collected by insurance companies over their losses and ordinary e.xpenses is assessed as personal property. (3) The exemptions, in addition to public property, are: Public libraries; property used for educational purposes; agricultural and horticultural societies; churches; hospitals; cemeteries; institutions of purely public charity; and the land necessary for the foregoing pur- poses. I b. Assessment. — The assessment of all property for state, county, and municipal purposes is made by the county assessors annually and refers to the first Monday of March. The assessor is to require a statement under oath of all property and its value. Any property willfully concealed, removed, transferred, or misrepre- sented by the owner to evade taxation is required, upon discovery, to be assessed at not exceeding ten times its value, and such assessments are not to be reduced by the board of equalization. Refusal to give a list or the falsifying of a list is punishable as a misdemeanor by imprisonment for not exceeding six months or a fine of not exceeding $500, or both. Taxable prop- erty is to be assessed at full cash value which is de- fined as the amount at which the property would be taken in payment of a just debt due from a solvent debtor. Valuations of real estate are fixed by a board of appraisers appointed by the judge of the district court, and the county assessor must take the valua- tions so fixed. (Since 1903 these values have been fixed by the assessor.) Mines and mining claims are to be assessed at the price paid the United States therefor, unless the surface has an independent value for other than mining purposes. They are also assessed on their net proceeds as personalty, and this forms the real basis of taxation. Shares in state and national banks are to be assessed where the bank is located. Real estate is assessed to the bank and a proportionate amount deducted from the valuation of the shares. Shares in banks not located in the state are not taxed. Gas and water mains and pipes laid in the streets are assessed as per- sonal property, also tracks of street railroads, and bridges. In making up the amount of credits which any person is required to hst, he is entitled to deduct from the gross amount all bona fide debts owing by him except notes for insurance premiums and unpaid sub- scriptions to societies or to the capital stock of any corporation. The capital stock and franchises of corporations are to be listed where the principal office is located. Corporations are assessed on their prop- erty the same as individuals. The franchise, roadway, roadbed, rails, and rolling stock of railroads operating in more than one countj' are assessed by the state board of equahzation. Franchises granted by the United States are exempt. Other railroads and railroad property are assessed by the county assess- ors. The assessment made by the state board is apportioned among the difl'erent counties on the basis of mileage, and to the cities, towns, school, road, or other districts, on the same basis. c. Equalization. — The county board of equalization adjusts and equalizes between individuals and may increase or lower any assessment. 740 WEALTH, DEBT, AND TAXATION. The state board of equalization adjusts and equalizes the valuations of taxable property between the several counties of the state. I 2. Rate — ' The rate is to be fixed by the state board of equali- zation, and, after allowing 12 per cent for delinquencies and cost of collection, it must be sufficient to raise the specific amoiuit of revenue directed by the legislative assembly to be raised for state purposes. The rate is limited by constitutional provision to 3 mills. (See Article XII, sec. 9.) The rate levied in the fiscal years 1901 and 1902 was 2J mills on each dollar of valuation. 3. Collection — Taxes are collected by the county treasurer. They are delinquent on the first Monday in December and a penalty of 10 per cent is added to the amount thereof. Taxes on real property are a hen against the property assessed and taxes on personal property are a lien upon the real property of the owner thereof, which liens attach as of the first Monday of March in each year. The assessor must coUect the taxes on all personal property when such taxes are a hen upon real property which ia his opinion is not sufficient to secure their payment. He may enforce collection by seizure and sale. The assessor in such cases is to be governed by the state and county rate of the previous year, and any excess or deficiency is adjusted later after the rate is fixed for the year. II. Poll tax. There is no state poll tax. III. Inheritance tax. The tax on direct lineal inheritance applies to estates wherein personal property is valued at $7,500 or more. Realty is exempt. The rate is 11 on $100. The tax on collateral inheritance, that is, on trans- fers to take effect at death, other than to father, mother, husband, wife, brother, sister, wife of son, husband of daughter, adopted child, or lineal de- scendant, is at the rate of $5 on $100 of market value. This tax applies to estates valued at over $500, whether consisting of real or personal property. The county treasurer collects the tax and pays over 60 per cent to the state; 40 per cent is retained for the county school fund. IV. Corporation taxes. Corporations are, in general, taxed under the general property tax. Insurance companies are taxed on the excess of premiums over losses and expenses as on personal property. There are, too, certain licenses on insurance companies, different in kind from ordinary business taxes and licenses. License to collect premium to an amount over $5,000, per $1,000, $20; * * * premium less than $5,000, $125; foreign insurance companies, V. Business taxes and licenses. These are left to the county to administer, but the state shares therein. B. FEES. For copies of laws, etc., 20 cents per folio; seal, $1; each certificate of incorporation, $3 ; recording and filing each certificate of incorporation — minimum $20, 50 cents per $1,000 of capital stock; stock in excess of $1,000,000, 25 cents per $1,000, maximum $1,000. Certificate of in- crease or decrease of stock, $5; certificate of continuance of corporate existence, $3 and 25 cents per $1,000 of capital up to $1,000,000, 10 cents in excess over $1,000,000, limit $1,000. Filing notice of removal, or of change of name, $5; filing certified copy of charter on a"ticles of incor- poration of foreign corporation, $20; filing appointment of agent, $5; recording official bond, $2; commissions, $5; filing miscellaneous papers, $1. (All changed in 1905.) County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the methods of assess- ment and of equalization thereof are the same for county as for state taxes. 2. Rate— The board of county commissioners of each county fixes the rate of county taxes and designates the num- ber of mills on each dollar of valuation of property for each fund. The tax for general purposes may not exceed 16 mills on the assessed valuation. Two mills must be levied for schools. The board may also levy a tax not to exceed one-fifth of 1 per cent for poor relief. There is to be levied on all property in the county a tax of not less than 1 mill nor more than 2 mills on the dollar for road purposes. II. Poll tax. a. General. — Every male inhabitant of the state over 21 and under 60 years of age, except paupers, insane persons, and Indians not taxed, must annually pay a poll tax of $2. In case a person's name does not appear on the assessment list, payment of his poll tax is to be demanded by the assessor. In other cases the tax is to be added to the assessment list and paid to the county treasurer at the time of the payment of other taxes. The treasurer may serve notice to pay to some designated person or collect from the taxpayer's employer. The poll tax is to be paid to the county treasurer for the exclusive use of the poor fund of the county. l. Road. — Each able-bodied man over 21 and under 45 years of age residing in each road district is required to pay $3. Payment may be made, however, by one day's labor. The road tax is due and payable to the county treasurer after October 1 of each yfear and may be collected in the manner provided for the collection of the general poll tax. TAXATION AND REVENUE SYSTEMS— MONTANA. 741 III. Inheritance tax. Forty per cent of the state inheritance tax goes into the county school fund. V. Business taxes and licenses. Merchants selling any goods, wares, or merchandise are required to pay quarterly to the county treasurer, according to the amount of monthly average sales, the following amounts: First class, $100,000, $75 per month; second class, $75,000, $60 per month; third class, $50,000, $40 per month; fourth class, $40,000, $25 per mouth; fifth class, $30,000, $20 per month; sixth class, $20,000, $15 per month; seventh class, $10,000, $12 per month; eighth class, $5,000, $8 per month; ninth class, $2,500, $5 per month; tenth class, $1,250, $4 per month; eleventh class, $400, $3 per month; twelfth class, less than $400, $1 per month. Oleo- margarine, license 1 cent per pound; bilhard tables, $3.75 per quarter; bowling alleys, $10 per quarter; theaters, $5 per day, $25 per month; variety show and concert, $75 per month; circuses or menageries, $125 per day; pawnbrokers, $55 per quarter; intelligence office, $10 per quar- ter; shooting gallery, $15 per quarter; laundries, other than steam, $10 per quarter; auctioneers, according to monthly sales, $5 to $400 per quarter; bankers and brokers, according to business done, $10 to $100 per quarter; lawyers, dentists, physicians, photographers, or persons practicing any other professions, and insurance, loan, and real estate agents must pay a license of $5 per quarter; livery stables — towns of 500 inhabitants or less, $5 per quarter; 500 to 1,500 inhabitants, $10 per quarter; 1,500 or more, $15 per quarter. Omnibuses, carriages, etc. — one horse, $1.50 per quarter; for each additional horse, $2.50 per quarter. Express companies and carriers of passengers — business $50,000 per quarter, $187.50 per quarter ; $40,000 per quarter, $93.75 per quarter; $30,000 per quarter, $62.50 per quarter; $10,000 per quarter, $25.20 per quarter; $5,000 per quarter, $12.50 per quarter. Ferries, ac- cording to receipts, $5 to $125 per quarter; architects, builders, and manufacturers, business over $15,000 per year, $10 per quarter; gas or electric light companies — city or town of over 10,000 inhabitants, $200 per year; 5,000 to 10,000 inhabitants, $100 per year; 1,500 to 5,000 in- habitants, $50 per year. Water companies^city or town of more than 10,000 inhabitants, $400 per year; 5,000 and less than 10,000 inhabi- tants, $200 per year; 1,500 and less than 5,000 inhabitants, $100 per year; less than 1,500 inhabitants, $50 per year. Telephone companies, 75 cents per year for each instrument in use ; telegraph companies, for each instrument in use, $5 per quarter. Street railways — in to^vns of over 4,000 inhabitants, $50 per quarter; in towns of less than 4,000, $25 per quarter. Assayers — $200 to $500 per month, $10 per quarter; over $500 per month, $25 per quarter. Skating rinks, merry-go-rounds — cities of 3,000 inhabitants, $50 per quarter; 1,000 and less than 3,000 inhabi- tants, $30 per quarter; less than 1,000 inhabitants, $10 per quarter. PubHc scales, $10 per year; railroad company's warehouse, in each county, $10 per year; insurance agent's certificate, $5; peddlers — on foot, $12.50 per quarter; with wagon, $20 per quarter; with two horses, $30 per quarter; other traveling merchants, $50. Sale of pools on races, $25 per day; staUion, jack, and buU, $10 to $75; to hunt deer, mountain goat, moose, and elk, nonresidents, $25; to hunt grouse, prairie chickens, etc., nonresidents, $15; to hunt game, residents, $1. Liquors — in city of 10,000 inhabitants or over and within 1 mile thereof, $300 semiannually; 3,500 to 10,000, $250 semiannually; 1,000 to 3,500, $240 semiannually; 300 to 1,000, $200 semiannually; less than 300, $150 semiaimuaUy. Wholesale hquor dealers, same as merchants; distillers of spirituous Uquors, $600 per year; cigarettes, $10 per month; brewers of malt liquors and wholesalers whose sales are over $3,000 per month, $25 per month; over $1,000 per month, $15 per month; over $500 per month, $7.50 per month; less than $500 per month, $5 per month; manufacturer of malt only, $100 per year; bottled soda water, etc., manufacturer — city of over 10,000 inhabitants, $60 semiannually; 5,000 to 10,000, $40 semiannually; less than 5,000, $25 semiannually. (N. B. — Some of these rates were changed in 1903 and 1905.) Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the. methods of assess- ment and of equalization are the same for cities and towns as for the state, but the council may by ordi- nance provide an independent assessment. 2. Rate— The rate is determined by the municipal council. The amount of taxes levied for general municipal pur- poses must not exceed 1 per cent of the assessed value. 3. Collection — The city or town treasurer has the same power to collect municipal taxes as the county treasurer has to collect state and county taxes. II. Poll tax. All able-bodied male inhabitants of a city or town between 21 and 45 years of age must pay an annual road poll tax of not exceeding $3. It may be paid in labor on the roads. Ill and IV. Inheritance and corporation taxes. There are no inheritance or corporation taxes for municipaUties. V. Business taxes and licenses. The council may by ordinance license all industries, pursuits, professions, and occupations for which under the state law a license is required, but the amount must not exceed the sum required by the state law. Water companies must pay a license tax of not less than $50 and not more than $400. Municipalities may license the keeping of dogs. School Revenues. The state school fund consists of the proceeds of the sale of school lands and the moneys derived from certain other sources. The income is apportioned to the counties. The county school fund consists of the proceeds of an annual tax of 2 mills on the dollar, which the county commissioners must levy at the time other taxes are levied; of all fines and forfeitures; and of 40 per cent of all inheritance taxes. The county school fund to- gether with the county share of the state school fund is apportioned to the school districts. The county commissioners also levy a tax of not to exceed 5 mills on the dollar on the property of school districts to maintain the schools of such districts. The legislative assembly is required to levy such a tax for school purposes as is reported necessary by the state auditor. 742 WEALTH, DEBT, AND TAXATION. NEBRASKA.' Nebraska draws her revenue mainly from the general property tax. In 1901 an inheritance tax was adopted. There are no special corporation taxes except on for- eign insurance companies. Certain fees are imposed. Poll taxes and business taxes and licenses are left to counties and municipalities. All license moneys, fines, forfeitures, and penalties go to the schools. The revenue law was extensively revised in 1903, but the changes have not been carried into this description. CONSTITUTIONAL PROVISIONS. ARTICLE IX. Sec. 1. The legislature shall provide such revenue as may be needful, by levying a tax by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her, or its property and fran- chises, the value to be ascertained in such manner as the legislature shall direct, and it shall have power to tax peddlers, auctioneers, brokers, hawkers, commission merchants, showmen, jugglers, innkeepers, liquor dealers, toll bridges, ferries, insurance, telegraph, and express interests or business, vendora of patents, in such manner as it shall direct by general law, uniform as to the class upon which it operates. Sec. 2. The property of the state, counties, and municipal corpora- tions, both real and personal, shall be exempt from taxation, and such other property as may be used exclusively for agriciiltural and horticul- tural societies, for school, religious, cemetery, and charitable purposes, may be exempted from taxation, but such exemption shall be only by general law. In the assessment of real estate encumbered by public ease- ment any depreciation occasioned by such easement may be deducted in the valuation of such property. The legislature may provide that the increased value of lands by reason of live fences, fruit and forest trees grown and cultivated thereon, shall not be taken into account in the assessment thereof. Sec. 3. (Redemption from tax sales.) Sec. 4. The legislature shall have no power to release or discharge any county, city, township, town, or district whatever, or the inhabitants thereof, or any corporation or the property therein, from their or its pro- portionate share of taxes to be levied for state purposes, or due any municipal corporation, nor shall commutation for such taxes be author- ized in any form whatever. Sec. 5. County authorities shall never assess taxes the aggregate of which shall exceed one and one-half dollars per one hundred dollars of valuation, except for the payment of indebtedness existing at the adop- tion of this constitution, unless authorized by a vote of the people of the county. Sec. 6. The legislature may vest the corporate authorities of cities, towns, and villages with power to rnake local improvements by special assessment, or by special taxation of property benefited. For all other corporate purposes all municipal corporations may be vested with authority to assess and collect taxes, but such taxes shall be uniform in respect to persons and property within the jurisdiction of the body imposing the same. Sec. 7. The legislature shall not impose taxes upon municipal corpora- tions, or the inhabitants or property thereof, for corporate purposes. 1 This compilation is derived mainly from the following sources: The compiled statutes of the state of Nebraska, comprising all laws of a general nature in force on .July 1, 1899; Guy A. Brown and Holand H. Wheeler. State Journal Company, Lincoln, Nebr., 1899. Laws of Nebraska, Twenty-seventh session, State Journal Company, Lincoln, Nebr., 1901. OFFICERS. The officers most directly concerned with taxation are : (1) Township assessors, in counties under township organization, elected annually (2) Tax commissioner in Omaha and Lincoln, who id city assessor and holds office for a term of two years. (3) County assessor, elected for two years. (4) County treasurer, elected for two years. (5) Town board of review, composedjof the mayor, council, and assessor of each city. (6) County board of equalization, composed of the board of county commissioners, or in counties under township organization, the board of supervisors. (7) State board of equahzation, composed of the governor, auditor of public accounts, and treasurer. State Revenues. A. TAXES. I. The general property tax. 1. Base — a. The property included and exempt. — The property included is grouped under the following classes: (1) All real and personal property in the state. Only the improvements on school lands and the value of the interest of the purchaser are taxable before the right to a deed has become abso- lute. (2) All moneys, credits, bonds, and stock, and other investments, the shares of stock in incorporated companies and associations, and all other personal property, including property in transit to and from the state, used, held, owned, or controlled by persons residing in the state; shares of capital stock of banks doing business in the state; and the capital stock of companies incorporated under the laws of the state. (3) Exemptions, in addition to public property, are : Property used for agricultural and horticultural societies; for school, religious, cemetery, and charitable purposes ; also, the increased value of lands by reason of live fences, and fruit and forest trees grown and cultivated thereon. h. Assessment. — The.state and county assessment roll is made up from the assessments of the several precincts, townships, cities, and villages, transcribed by the county clerk. The assessment is made with reference to the 1st day of April. The assessor is to require a statement under oath of personal property and thereupon assess the fair cash value. The making of false schedules or the refusal to list property is punishable by a fine of $10 to $100, and also subject to prosecution as perjury. Real estate is listed by owner or holder and valued by the assessor. Land and the improvements thereon are separately assessed. Corporations incorporated under the laws of the state, except insur- ance companies, are required to list the amount of capital stock in addi- tion to other property. The amount of indebtedness, except for current expenses, and the assessed value of real and personal property, are to be deducted from the aggregate value of its shares of stock, and the remainder is listed as capital stock. The real and personal property are assessed the same as that of individuals. TAXATION AND REVENUE SYSTEMS— NEBRASKA. 743 Shareholders of state and national banks are to be assessed on their stock where the bank is located. Insurance companies doing business in the state are to be taxed upon the excess of premiums received over losses and ordinary expenses in- curred within the state. Insurance companies are to be subject to no other tax, fees, or licenses under the laws of this state, except taxes on real estate and certain fees hereinafter mentioned. The net premiums are assessed and taxed as personal property is taxed. Railroad and telegraph companies, where their property is situated in more than one county, are assessed by the state board of equalization. But machine and repair shops, ofKce buildings, and property situated outside the right of way and depot grounds are to be assessed by the precinct assessors of the counties where situated. Railroad property is assessed for each mile of line or main track and apportioned to the counties on that basis as personal property. The county clerk appor- tions the valuation among the respective precincts, townships, school districts, road districts, cities, and villages in which the same may be. Sleeping and dining cars not owned by railroads, but used in operating the railway are assessed by the state board of equalization on the average number used each month in the state ; the assessed value of the cars is to bear the same proportion to the entire value thereof that the num- ber of miles operated in the state bears to the total number of miles operated. In making up the amount of credits which any person" is required to list, he is entitled to deduct from the gross amount of credits the amount of all bona fide debts owing by him, except insurance premium notes, unpaid subscriptions to charity or the capital stock of any com- pany, or indebtedness for United States bonds or other nontaxable property. c: Equalization. — A meeting of the assessors of the count}^ is held before the assessment for the purpose of consultation in regard to the value of the various lands and classes of property to be assessed. The town board, in counties under township organi- zatioi^reviews the assessment of property for the town. The county board equalizes between the several townships, precincts, or districts in the county, but is not to increase or reduce the aggregate as made by the assessors. It also equaUzes between individuals, and hears complaints rejected by the town boards in coun- ties under township organization. The state board of equalization examines the various county assessments and equalizes by varying the rate of taxation in the different counties in case the scale of valuation has not been adjusted to a reasonable uni- formity by the different assessors. 2. Rate— The state board of equalization fixes the rate of the state tax, the state school tax, and the state sinking fund tax. The rate of the genera) tax is to be not more than .5 mills on the doUar of valuation; that of the school tax, not less than one-half of 1 mill nor more than IJ miUs; and that of the sinking fund tax not more than three-fourths of 1 miU. 3. Collection — The county treasurer is ex officio tax collector, and all taxes levied in the county must be paid at his office. Personal taxes unpaid January 1 may be col- lected by distress and sale as in execution, or by civil action. Personal taxes are delinquent February 1, real taxes May 1, and both draw interest at 10 per cent. Taxes are a lien on the personal property as- sessed after the time the tax books are received, and taxes on real estate are a lien on such property from the first Monday in January. Real property may be sold for delinquent taxes. II. Poll tax. There is no state poll tax. III. Inheritance tax. Property passing by will or by the intestate laws of the state, or by transfer made in contemplation of death, to the father, mother, husband, wife, child, brother, sister, wife or widow of a son, husband of a daughter, adopted child, or lineal descendant is subject to a tax of $1 on every $100 of clear market value in excess of $10,000 received by each person; passing to any uncle, aunt, niece, nephew, or lineal descendant of the same is subject to a tax of |2 on every $100 in excess of $2,000 received by each person; passing to other collaterals is subject to a tax of $2 on every $100 over $500 ; passing to strangers is subject to the follow- ing taxes: $3 on every $100 for an estate under $10,000 $4 on every $100 for an estate of $10,000 to $20,000 $5 on every $100 for an estate of $20,000 to $50,000 16 on every $100 for an estate over $50,000. rV. Corporation taxes. Corporations are taxed under the general property tax. Domestic insurance companies are assessed on their net income as personal property. Foreign insurance companies are required to pay 2 per cent of the gross premiums on account of Efe, accident, or fire policies, or of insur- ance on property located within this state as an additional license fee, and may deduct ft-om their tax bills any sum over $2 paid as license. V. Business taxes and licenses. Insurance brokers, $25 per annum, B. FEES. Secretary of state. — Filing articles of incoiporation, domestic or for- eign, $10; for each $1,000 over $100,000, 10 cents; increase of capital stock, $5; for each $1,000 increase, 10 cents; amendments, %o. Insurance companies. — Domestic companies — charter, $50; annual statement, $20; annual license, $1. Foreign companies — depositing charter, etc., $100; annual statement, $50; life and accident, statement, $100. Mutual companies — hcense, $50; annual statement, $10. For- eign surety companies — license, $30: annual statement, $10 to $20. Domestic surety — annual statement, $1. County Revenues. A. TAXES. I. TJie general property tax. 1. Base — The property included and the assessment and equal- ization thereof are the same for county as for state taxes. 2. Rate— The county boards levy all county, township, city, school district, precinct, village, and other taxes. 744 WEALTH, DEBT, AND TAXATION. The rate for county purposes is not to exceed $1.50 on each $100 of valuation except to pay indebtedness existing at the time of the adoption of the constitution, unless authorized by vote of the people of the county, and the limits shall be as follows: In counties under township organization, for county revenue and poor, 9 mills on the dollar; road, 5 mills; bridges, 4 mills; sinking fund, 4 mills. For other counties the rates are the same except that for the sinking fund, which is 3 mills on the dollar. 3. Collection — Same as for state. II. Poll tax. Every male inhabitant over 21 and under 50 years of age, except paupers, idiots, and lunatics, is to be as- sessed for a labor tax of $3, to be paid in cash or com- muted in labor on the roads, unless so assessed in cities or incorporated villages. Ill and rV. Inheritance tax and corporation taxes. There are no inheritance or corporation taxes for the county. V. Business taxes and licenses. Dealers in malt, spirituous, and vinous liquors, residing in the county but not within the limits of an incorporated city or village nor within 2 miles of the same, may be licensed by the county board. The amount of license fee is in each case established by the board in its discretion, provided it be not less than $500 annuaDy. The proceeds of liquor and all other licenses rqust be used for the maintenance of public schools. Peddlers selling outside the limits of a city or town within any county in the state are to pay an annual tax of $25; in vehicles, one- horse, $50; two-horse, $75; four-horse, $100; ferries, $2 to $500; sale of liquors (not in cities or villages), $500. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the method of equali- zation are the same as for state taxation. If ordered by the county board, separate assessment rolls are to be made for property within the corporate limits of cities, towns, and villages, except when such munici- palities are included within the limits of any township. and except also in cities of the first class. In metro- politai} cities the assessment refers to September 1. 2. Rate— The county boards levy such taxes as are required by the municipality. The amount is to be certified to the county clerk by the corporate authorities, a;nd is variously limited for different classes of cities. 3. Collection — Same as for state. II. Poll tax. All male residents of the corporation between 21 and 50 years of age are to pay a labor tax of $3 for the repair of the streets, alleys, and highways of the city. Ill and IV. Inheritance tax and corporation taxes. There are no inheritance or corporation taxes in municipalities. V. Business taxes and licenses. Cities in general have power to raise revenue by levying an occupation tax or license on any corpora- tion or business within the limits of the city. All scientific and literary lectures and entertainments, as well as concerts given by citizens of the city, are to be exempt from such taxation. Pawnbrokers — metropolitan cities, $100 per year; other cities (less than 80,000 inhabitants), $50 per year. Liquors — in cities over 10,000, $1,000 per year; in cities under 10,000, $500 per year. School Revenues. The state common school fund, consisting to the proceeds of the sale of school lands and fines and for- feitures, is to be increased by an annual levy of IJ mills on $1 of valuation, to be distributed to the coun- ties in proportion to the number of scholars. All license moneys of the counties, cities, and villages are to be applied to the support of the common schools. The county commissioners levy on the property of school districts a tax not to exceed 25 mills, and in cities of the first class of over 25,000 one not to exceed 15 mills. NEVADA. Nevada derives its revenue mainly from the gen- eral property tax. There is in addition a poll tax for state and county purposes. There is no inheritance tax, nor are there special corporation taxes except certain license fees on insurance companies. The counties have an extensive system of license taxes on brokers, bankers, merchants, sheep raising, and vari- ous lines of business and amusements of which the state 1 This compilation is derived mainly from the following sources: Compiled Laws of Nevada, in force 1861 to 1900; compiled by Henry C. Cutting. Andrew Mante, superintendent of state printing, Carson City, Nev., 1900. Statutes of the State of Nevada, 1901. State Prmtmg OfBce, Car- son City, 1901. receives the proceeds of the gambling licenses only. Municipalities are. empowered to exact licenses from all lines of business, trade, and professions. constitutional provisions. ARTICLE X. Sec. 1. The legislature shall provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe such regulations as shall secure a just valuation for taxation of all property, real, personal, and possessory, excepting mines and mining claims, the proceeds of which alone shall be taxed, and also excepting such property as may be exempted by law for municipal, educational, literary, scientific, reli- gious, or charitable purposes. TAXATION AND REVENUE SYSTEMS— NEVADA. 745 ARTICLE IX. Sec. 1. The fiscal year shall commence on the first day of January in each year. Sec. 2. The legislature shall provide by law for an annual tax suffi- cient to defray the estimated expenses of the state for each fiscal year, and whenever the expenses of any year shall exceed the income, the legis- lature shall provide for levying a tax sufficient, with other sources of income, to pay the deficiency, as well as the estimated expenses, of such ensuing year or two years, ARTICLE XI. Sec. 6. The legislature shall provide a special tax, which shall not exceed two mills on the dollar of all taxable property in the state, in addition to the other means provided for the support and maintenance of the state university and common schools. ARTICLE VIII. Sec. 2. All real property and possessory rights to the same, as well as personal property in this state belonging to corporations now existing or hereafter created, shall be subject to taxation the same as property of individuals: Provided, That the property of corporations formed for mlinicipal, charitable, religious, or educational purposes may be exempted by law. ARTICLE n. Sec. 7. The legislature shall provide by law for the payment of an annual poll tax of not less than two nor exceeding four dollars from each male person resident in the state between the ages of twenty-one and sixty years (uncivilized American Indians excepted), one-half to be applied for state. and one-half for county purposes, and the legislature may, in its discretion, make such payment a condition to the right of voting. OFFICERS. The officers most directly concerned with taxation are: (1) County assessor, elected every two years. The sheriff is often ex officio assessor. (2) County treasurer, elected every two years, is ex officio tax collector. (3) County board of equalization, composed of the county commis- sioners of each county and the county clerk. (4) Sheriff, elected every two years, ex officio collector of license taxes. State Revenues. A. TAXES. I. Tlie general property fax. 1. Base — a. Thevproperty included and exempt. — All property of every kind and nature within this state, except as exempted, is subject to taxation. (1) "Real estate" includes alV houses, buildings, fences, ditches, rail- roads, toU roads and bridges, and other structures, erections, and improvements erected upon any land, whether such land be private or public property, and the ownership of, claim to, or possession of any lands in the state. (2) " Personal property " includes all chattels; money on hand, on deposit, or at interest; solvent debts when the amount exceeds the same character of indebtedness of the party assessed; all locomotives, cars, and rolling stock used in operating any railroad within the state ; all capital employed in trade and commerce; the capital stock of all cor- porations, except the capital stock of corporations organized for mining purposes, and all property not included in the term "real estate." (3) Exemptions in addition to public property are : Mines and mining claims, but not the proceeds of mines; churches and buildings used foi religious worship, with their furniture and equipments; property of the Masons, Odd Fellows, and similar charitable organizations or benevolent societies up to $5,000; public free cemeteries; property up to $1,000 of widows and orphans who are residents of the state. i. Assessment. — The assessment as made by the county assessors is , the basis of taxation for state, county, city, town, school, road, and other revenue districts. All persons are to make statements under oath of the item of all real estate and personal prop- erty. The assessor determines the true cash value which is construed to mean the amount at which the property would be taken in payment of a just debt due from a solvent debtor. Penalties for neglect or refusal to make the statement are the loss of rights before the board of equalization and a fine of $10 to $500, or im- prisonment, or both, and for false list, not less than one and not more than fourteen years' imprisonment. The assessment does not seem to refer to one par- ticular date, but is to be made between the first Mon- day in March, the date of levy of taxes, and the first Monday in September, and refers to the time when made. The proceeds of mines are assessed quarterly as personal property. From the gross yield of all ores, tailings, borax, soda, or mineral bear- ing material there is to be deducted the actual cost of extracting the ore from the mine, the cost of transportation to the place of reduc- tion, and the actual cost of reduction or sale, and the remainder or net proceeds is assessed and taxed at the same rate ad valorem as other property is taxed. The act of March 13, 1903, provides that the assessors of the several counties shall meet at the capitol and establish a valuation throughout the state of all railroads and rolling stock, telegraph and telephone lines, electric light and power lines, of all cattle and sheep, and other kinds of property which can be valued and assessed more uniforml)' by the assessors acting collectively. In the fiscal year of 1902 and previously thereto the railroad assess- ment was made by the county assessors of the counties in which the railroad was located on the basis of a statement by the company. The personal property of the railroad, including the rolling stock, was assessed separately from the track, station, and other real estate. c. Equalization. — The county board of equaliza- tion equalizes between individuals and may correct any valuation, but no reduction is to be made where the complainant refused to make his Hst under oath. The equalization is made after the third Monday of September. There is no state board of equalization, but the county assessors of the several counties are required to meet at the capitol to estabhsh throughout the state a uniform valuation of all classes of property. 2. Rate— The rate of state tax is fijced by the governor, state comptroller, and attorney-general to meet the total appropriations of the preceding legislature for the cur- rent year. A tentative rate of 80 cents on $100 is fixed by statute.. The assessor collects taxes on personalty unsecured by real estate at this rate, and in case of a reduction being made at the fixing of the rate, the tax- payer is entitled to a refund of the excess paid. 746 WEALTH, DEBT, AND TAXATION. The annual ad valorem tax of SO cents on each $100 of taxable prop- erty is levied by statute for state purposes and extends to the net pro- ceeds of mines. The tax is distributed to different funds, as follows: 55.04 cents to general fund; 7.2 cents to territorial interest fund; 5.6 cents to state interest and sinking fund; 9.6 mills to state university and sinking fund; 4 cents to general school fund; 8 mills to university interest and sinking fund, 1897, No. 1; 8 mills to university interest and sinking fund, 1897, No. 2; 5.6 cents to contingent university fund. 3. Collection — Property taxes are collected by the county treasurer except that taxes on personal property not secured by real estate, and taxes on the proceeds of mines are collected at the time of making the assessment by the assessor, who may enforce such collection by seizure and sale at public auction. Taxes on realtj'^ and on personalty secured by real estate are delinquent on the first Monday in December, and 10 per cent penalty is then added and collection is enforced by sale or by suit in case the taxes exceed $300. Judgment is to be entered for 25 per cent in addition to the tax and a penalty of 10 per cent. Real estate is subject to lien for taxes due thereon and for taxes on the owner's personal property. Taxes on real and personal prop- erty may be paid in semiannual installments, one-half by the first Monday in December and the remaining half prior to the first Mondaj' in June. But if the first half is not paid by the first Monday in December, the whole tax is due and the penalty of 10 per cent is added. II. Poll tax. Each male resident of the state over 21 and under 60 years of age (unciA^ilized American Indians ex- cepted) and not by law exempt is required to pay an annual poll tax of $3 for the use of the state and coim^ty. The county assessor is ex officio poll tax collector. He may enforce collection by seizure of personal prop- erty and sell on one hour's rotice, or the wages may be garnisheed and employers held responsible. Fifty per cent of the poll tax goes to the county and 50 per cent to the state. III. Inheritance tax. There is no inheritance tax. IV. Corporation taxes. The property of corporations is subject to taxation the same as that of individuals. Insurance companies pay a license tax. (See next division.) V. Business taxes and licenses. Gambling license — first month, $100; subsequent months, $75. In- surance companies — fire, life, and accident, annually, $100; casualty and surety, annually, $20. B. FEES. Secretary of state. — Filing certificate of incorporation, $5; appoint- ment of agent, certificate, $5; trade-marks, filing, $5; commission, no- taries public, $10: great seal, $5. (These fees are to be paid into the library fund.) Controller. — Insurance companies, issuing csrtificate, $5; physi- cian, application to practice, $25; dentists— registration, $1; exami- nation, $10. County Eevenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equalization thereof are the same for county taxes as for state. 2. Rate— The board of county commissioners in each county of the state is authorized to levy annually by the first Monday in March an ad valorem tax for cotmty pur- poses not exceeding the sum of $2 on each $100 of value of taxable property, provided that the total tax levy for all purposes is not to exceed $5 on each $100, and that no levy in excess of $1.50 is to be levied for county purposes unless the county is indebted, when a levy may be made to discharge such indebtedness and to meet the expenses of the current year. If, after the equalization of taxes in the several counties, it appears that the levy previously made by the board of countj^ commissioners for county pur- poses will result in either an excess or deficiency of revenue, then the rate is to be reduced or raised. 3. Collection — Same as for state taxes. II. Poll tax. Fifty per cent of the state poll tax goes to the county. Ill and IV Inheritance tax and corporation taxes. There are no county inheritance or corporation taxes. V. Business taxes and licenses. The county requires the following license taxes : BiUiard tables, public, $5 per quarter; bowling alley, public, $10 per quarter; theater — for less than one month, $5 per day; for one month, $20; for three months, $40; for one year, $75 (same fees for exhibitions of opera or concert singers). Circus, caravan, menagerie, $20 per exhibition; wire dancers and other exhibitions, $10 per day; pawnbrokers, per quarter, $100; intelligence office, per quarter, $15; brokers and savings banks — first class, business $250,000 per quarter, $100 per quarter; second class, business $200,000 per quarter, $80 per quarter; third class, business $100,000 per quarter, $50 per quarter ; fourth class, business $50,000 per quarter, $30 per quar- ter; fifth class, business less than $50,000 per quarter, $20 per quarter (separate license for each establishment in the county). Bankers — first class, $500,000 per month, $200 per month; second class, $300,000 per month, $150 per month ; third class, $200,000 per month, $100 per month; fourth class, $100,000 per month, $75 per month; fifth class, $50,000 per month, $50 per month; sixth class, $25,000 per month, $25 per month; seventh class, less than $25,000 per month, $12 per month. Common carrier engaged in transmitting gold dust or bullion, quarterly, $150. Merchants who deal in goods, wares, or merchandise, wines, and dis- tilled liquors, except wines and distilled liquors produced from agricul- tural products of the state, when sold by the producer, pay quarterly license fees as follows: First class, average monthly sales $100,000, $50; second class, average monthly sales $75,000, $37.50; third class, aver- age monthly sales $50,000, $25; fourth class, average monthly sales $40,000, $20; fifth class, average monthly sales $30,000, $15; sixth class, average monthly sales $20,000, $10; seventh class, average monthly sales $10,000, $7.50; eighth class, average monthly sales$ 5,000, $5; ninth class, average monthly sales $1,000, $3.75; tenth class, average monthly sales less than $1,000, $2.50. Liquor dealers, who sell in less quantities than 1 quart, $10 per month; liquor d'ealers, who sell in less TAXATION AND REVENUE SYSTEMS— NEW HAMPSHIRE. 747 quantities than 1 quart 1 mile outside city limits, $15 per quarter (one-half of sucli license moneys collected within corporate limit is to be paid into the city treasury). Taverns, hotels, innkeepers, restaurants, public boarding houses, eating stands, and aU public lodging houses are licensed as follows: First class, $3,000 per month business, $45 per quarter; second class, $1,000 per month business, $15 per quarter; third class, less than $1,000 per month business, $7.50 per quarter. Peddlers and auctioneers, per month, $10; peddlers, wagon license, per month, $25; houses of amusement, per quarter, $500. Toll roads and bridges pay quarterly 2 per cent of the proceeds on gross amount of toll. Insurance broker, quarterly license, $15; itinerant merchants and traders, monthly, f5 to $100; cigarette papers, quarterly, $15. Sheep raising — first class, 5,000 sheep per annum, $250 per annum; every additional 1,000, $50 per annum; second class, 4,000 sheep, $200 per annum; third class, 3,000 sheep, $150 per annum; fourth class, 2,000 sheep, $100 per annum; fifth class, 1,500 sheep, .$75 per annum; sixth class, 1,000 sheep, $50 per annum; seventh class, less than 1,000 sheep, $25 per annum. Provisions do not apply to persons who hold land "fequal to 1 acre for three sheep, other than by lease. The sheriff is ex officio collector of licenses in his county and receives as commission — on ouch business license, 6 per cent; on each sheep license, 20 per cent and $2. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equahzation thereof are the same for town and city purposes as for state taxation. 2. Rate — The county commissioners have power to levy a tax not exceeding IJ per cent per annum of the assessed value of the town or city. In Carson City and Reno these powers are exercised by the city board of trustees and the city council, respectively. In Carson City the limits are one-fourth and three-fourths of 1 per cent ; in Reno, one- fourth of 1 and 1 per c«nt. 3. Collection — Collection of municipal taxes is the same as for state. II, III, and IV. Poll tax, inheritance tax, and corpo- ration taxes. There are no municipal poll, inheritance, or special corporation taxes. V. Business taxes and licenses. The board of county commissioners has power to fix term of license in towns and cities in the various lines of business and amusements conducted in the municipality and to levy a tax on dogs. One-half of the license moneys collected on county licenses for the retail of liquors in less quantities than 1 quart goes to the municipality where the saloon is located. There are special provisions for licensing express and telegraph com- panies, gas and electric companies, and freight fine and equipment companies. School Revenues. The state school fund is composed of the proceeds of the sale of school lands, all fines collected under the penal laws of the state, 2 per cent of the gross proceeds of all toll roads and bridges, and all escheats. The interest of this fund is divided semiannually among the several counties in proportion to the number of school children. The state school tax is one-half of 1 mill on the dollar, and 5 per cent of the state taxes is also to be set apart for school purposes. The board of county commissioners is to levy a county school tax of not more than 50 cents nor less than 15 cents on each $100. School districts may vote to impose a tax for addi- tional school facilities when the state and county money to which any district is entitled is not sufficient to keep a school open at least six months. NEW HAMPSHIRE. New Hampshire depends mainly upon the general property tax and poll tax for state, county, and municipal revenues. State and county taxes are apportioned to the towns, which are held responsible for assessment and collection, except taxes on raihoad, telephone, and telegraph companies, which are assessed and collected primarily by state authorities. There are some special corporation taxes on insurance com- panies and savings banks, but there was no inheritance tax until 1905, when an inheritance tax law was passed. As New Hampshire was formerly a prohibition state there was no revenue from liquor taxes, but in 1903 a liquor license law was passed. CONSTITUTIONAL PROVISIONS. Art. 12. Every member of the community has a right to be protected by it in the enjoyment of his life, liberty, and property. He is, there- ' This compilation is derived mainly from "The Public Statutes of the State of New Hampshire," and "General Laws in Force, January 1, 1901," compiled and edited by William M. Chase and Arthur H. Chase, Concord, 1901. fore, bound to contribute his share in the expense of such protection and to yield his personal service, when necessary, or an equivalent. Art. 28. No subsidy, charges, tax, impost, or duty shall be estab- lished, laid or levied without the consent of the people or their repre- sentatives in the legislature, or authority derived from that body. Art. 5. Full power and authority are hereby given and granted to the general court * * * to impose and levy proportional and reason- able assessments, rates, and taxes upon all the inhabitants of and resi- dents within the state, and upon all estates within the same. Art. 6. And while the public charges of government shall be assessed on poUs and estates in the manner that has heretofore been practiced, in order that such assessments may be made with equality, there shall be a valuation of the estates taken anew once in every five years at least and as much oftener as the general court shall order. OFFICERS. The officers most directly concerned with taxation are: (1) Selectmen of towns, three chosen at the annual meeting. (2) Assessors, also elected at town meeting, who constitute, with the selectmen, a joint board for the assessment of taxes. (3) Town collectors, chosen at the annual town meeting. 748 WEALTH, DEBT, AND TAXATION. (4) City assessors, chosen in each ward as may be prescribed by city ordinances, who form a board and perform all duties required of select- men and assessors of towns. (5) "County convention," which consists of the representatives of the towns of the counties. (6) County commissioners, three elected biennially. (7) The state board of equalization, consisting of five members appointed by the supreme court and commissioned by the governor, and acting as board of assessment for certain classes of property. State Revenues. A. TAXES. I and II. The general property and poll tax. This tax is essentially a town tax, as the state levy is apportioned to the towns and raised by them in the same manner as their own 'revenues. The poll tax constitutes an integral part of this tax and can not be described separately. Polls are put in the "invoice" upon which "all taxes" (sic) are assessed at 50 cents each and taxable property at 50 cents on each $100 of its appraised value. This gives polls a quasi property valuation equal to $100. 1. Base — The base is the invoice as described above. a. The property included and exempt, and polls. — The classes included are as follows : The property included is all property, real and per- sonal, within the jurisdiction of the state, not ex- pressly exempt. The polls included are all males from 21 to 7.0 years of age not specially exempt. (1) "Real estate," whether improved or unimproved, and whether owned by residents or others, is liable to be taxed, and includes build- ings, factories, machinery, whars'es, ferries, toll bridges, canals, and aqueducts for sale of water; also, real estate of railroad, telegraph, and telephone companies not used in their ordinary business. (2) ' ' Personal estate ' ' for purposes of taxation includes stocks, except when the property represented by the stock is taxable directly to the corporation; the surplus capital of banks; money on hand or loaned at interest more than the owner pays interest for; stock in trade, raw mate- rials, and manufactures; vessels; domestic animals; and the net yearly income of ships engaged in foreign carrying trade. (3) Exemptions are as follows : The property exempt is ; All public property; churches; parsonages, to $2,500; educational institutions; undeveloped mines; cemeteries; for ten years improvements caused by reclaiming swamp lands; charitable associations; horses, asses, and mules, under 18 months; oxen and cows under that age; sheep and hogs, two to each family, and others under 1 year; stock in corporations where no dividend of profit is to be made; manufacturing establishments for ten years by vote of the town; mate- rials used in construction of ships; moneyloaned to towns; and railroads not ten years in use. The polls exempt are: Paupers and insane persons and others ex- empted by law or legislative contract in the towns where resident on April 1. h. Assessment. — In general, there is but one com- plete assessment roll for state, county, and municipal taxes. All taxes, except taxes on railroad, telegraph, and telephone lines, and on certain savings banks and fire insurance companies, are levied upon the annual invoice of polls and property in the towns. The taxes excepted are assessed by state authorities. An annual invoice of taxable property as of April 1 is taken in towns by the selectmen and in cities by the assessors. Blank invoices, which must be made out under oath, are given to all persons. The taxpayer's oath does not, however, cover the valuations. But the selectmen appraise all taxable property at its full and true value in money as they would appraise the same in payment of a just debt due from a solvent debtor and may receive evidence from all sources. Real estate is appraised each year. The value of improved and of unimproved land is set down separately. The penalty for omitting the statement or for a false statement is doomage of four times as much as the property would be taxed if truly returned. Although a new invoice is made every year, state taxes are apportioned but once in four years and the apportionment stands in the interim. The law does not expressly provide for mortgages, but they seem to come under the provision that real and personal property shall be taxed to the person who is in possession and in actual occupancy thereof. In appraising the value of shares a just proportion of the value of any estate of the corporation otherwise taxed is deducted. Shares are assessed to the owner where he resides, if in this state; otherwise at the prin- cipal place of business of the corporation. All shares of stocks in banks (private, state, or national) are taxed to the owners in the towns where they reside at the value as shown by the capital, surplus, and undivided profits after deducting the real estate. The bank pays the taxes for nonresident stockholders, which are secured to the bank by a lien on the shares to the collector where the bank is located. The following property is assessed by the state board of equalization: That of railroad, telegraph, and telephone companies, except that part of their prop- erty which is not necessarily used in the business. There are no special rules for their assessment, but to assist the board in arriving at the value of the property the companies must, under penalty of doom- age of 2 per cent of the property, furnish a statement and all other assistance necessary. c. Equalization. — Selectmen may, for good cause shown, abate any tax assessed by them or their prede- cessors. If they refuse, the taxpayer may appeal to the supreme court of the county. The state board of equalization equalizes the valua- tions between the several towTis of the state every fourth year (1902). They examine the inventories of real and personal estate, obtain from the county com- missioners and other sources all available information, and place the valuations on a uniform basis, so that any taxes that are apportioned among the towns may be equal and just between them. TAXATION AND REVENUE SYSTEMS— NEW HAMPSHIRE. 749 2. Bate— State, county, and town taxes are leTied all together by the selectmen of the town. State taxes are appor- tioned by the state board of equalization to the several towns on the basis of their equalized valuations. There is thus no universal and distinct state rate. The apportionment of public taxes, according to the valua- tions of the polls and ratable estates in the several towns, is made every fourth year (1899 to 1903, etc). The legislature specifies the amount and time of pay- ment of the tax for each of two fiscal years. The rate on railroad, telegraph, and telephone com- panies is fixed by the state board of equalization. It is to be the average rate levied upon property throughout the state, ascertained by dividing the total amount of taxes levied by the total appraised value of property and polls entered in the invoices. 3. Collection — In general, all taxes, state and local, except those on railroads, etc., are collected by the town collectors. The collector may distrain on goods and chattels, and, if necessary, take the body. The lien- for taxes on real ■estate attaches as of the 1st day of June after the assessment. Any town which neglects to choose officers for assessing and collecting taxes becomes liable to an extent for state and county taxes, which may be levied on the property of any inhabitant. Extents may also issue against any officers concerned in taxation who fail in their duties. Taxes on railroad, telegraph, and telephone com- panies are paid to the state treasurer in the first instance. Those on railroads are apportioned to the towns: (1) To those in which the railroad is located, their propor- tion being one-fourth of the tax; (2) to those in which stock was owned on April 1, their shares being deter- mined by the proportion of the number of shares in each to the whole number of shares. The proportion due on shares held outside the state is reserved for the state. II. Poll tax. Combined with the general property tax. (See above.) III. Inheritance tax. There was no inheritance tax until 1905. IV. Corporation taxes. Corporations in general are taxed under the general property tax, as described above. In the case of rail- road, telegraph, and telephone companies there is a special procedure in making the assessment, determin- ing the rate, and dividing the proceeds. Savings banks, trust companies, and building and loan associations are required to pay a tax of three-fourths of 1 per cent upon the amount of general deposits on which they pay interest, after deduct- ing the value of all their real estate and the value of all their loans secured by mortgages made at a rate not exceeding .5 per cent per annum; and all such companies, except building and loan associations, are, in addition, to pay a tax of 1 per cent per annum on special depos- its or capital stock, after deducting the value of all real estate. Stock fire insurance companies of this state are taxed annually 1 per cent on the amount of their paid-up capital on April 1. The state treasurer distributes to each town in the state such proportion of three-fourths of the tax so paid as the shares of stock owned in the town bear to the whole number of shares. The state has what is undistributed. Taxes so assessed upon savings banks, trust companies, loan and banking companies, building and loan associations, and upon stock fire insurance companies of the state are in lieu of all other taxes against the corporations, their stockliolders and depositors. Every foreign fire and marine insurance company is required to pay to the state treasurer a tax of 2 per cent per annum upon the gross premiums received by it upon business done in the state, less return premiums and reinsurance in authorized companies. All other foreign insurance companies are to pay a tax of 1 per cent per annum on stock premiums. The expenses of the railroad commission are met by a tax levied on the gross receipts of the railroads. V. Business taxes and licenses. Peddlers — for each town, annually, $1 ; for each town of 1,000 inhal> itants or less, annually, $5; for each town of 1,000 to 2,000, annually, $8; for each town of 2,000 to 3,000, annually, JIO; for each 1,000 in ex- cess of 3,000, annually, $1; or general license for entire state, annually, $50. Itinerant vendors, annually, $25; salesmen of lightning rods, an- nually, $300; manufacturers of fertilizers, annually, $50. B. FEES. By the secretary of state. — Charter fees are all special (incorporation by special act): Savings banks, $100; other banks, one-tenth of 1 per cent of capital; railroad and insurance companies, one-twentieth of 1 per cent; other corporations, $50; amendments, $25; corpora- tions to do business elsewhere, according to capital, $10 to $200. By the insiirance commissioner. — Foreign insurance companies — tor filing charter, .$25; filing annual statement, $15; filing license, $10; filing renewal, $o. For medical examination and license — for all except matriculates of New Hampshire Medical School, $10; for matriculates of the New Hampshire Medical School, $5. Beneficiary societies, $5. For dentistry certificate, $10; forpharmacist certificate, .$5; for assistant pharmacist certificate, .$2; for embalmers — examination, $5, registra- tion, $1. County REVExrES. A. TAXES. I and II. The general property and poll tax. 1. Base — The property and polls included and the method of assessment and of equalization are the same as those of the state already described. 2. Rate— The county treasurer issues his warrant to the selectmen of the several towns in the county requiring them to assess, collect, and pay over all just propor- tions of all taxes granted by the county conventions. 3. Collection — Collection from the town is enforced by the county treasurer as by the state treasurer for state taxes. Ill, IV, and V. Inheritance tax, corporation taxes, and business taxes and licenses. There is no inheritance tax in the state (see above) and there are no corporation taxes or business taxes and licenses in the county. 750 WEALTH, DEBT, AND TAXATION. C. FINES AND PENALTIES. All fines and forfeitures, except those imposed by a police court, are for the use of the county in which the offense was committed. Municipal Revenues. I. TJie general property and poll tax. 1. Base — The property and polls included and the method of assessment and of equalization are in general the same as for state taxes. The invoice for all taxes is taken by the selectmen of the towns or by the assessors of the cities and the appraisal made by them. 2. Rate — The selectmen assess all taxes duly voted in their towns and all school and village district taxes author- ized therein. These may be levied in one assessment with the state and county taxes. Towns may also raise money at town meetings for municipal purposes. II. Poll tax. This is incorporated in the general property tax. III. Inheritance tax. There is no such tax. (See above.) IV. Corporation taxes. See State taxes. V. Business taxes and licenses. City councils or the selectmen of towns may license: Public shows and exhibitions, U to $300 per day (if in a hall, $1 to $50); billiard tables and bowHng alleys, $10 per year; same in summer hotels, $4 (when licensed they are exempt from taxation); dogs, male, $2; dogs, female, $5; plumbers, per year, $5; peddlers, per year, $5 to $10; itinerant vendors, 2 per cent of value of goods in stock. School Revenues. Each town constitutes a school district. The selectmen may assess taxes on the property subject to town taxes, but may make a new invoice. The selectmen in each town are to assess annually upon the polls and ratable estate therein a sum to be computed at the rate of $500 for every dollar of the public taxes apportioned to such town. Towns may, however, raise more. Twenty-five thousand dollars is also to be appro- priated annually from the state treasury and distrib- uted to the towns in direct proportion to the average attendance of scholars and in inverse proportion to the equalized valuation per child. The proceeds of all taxes collected by the state upon the deposits and stock, in savings banks and in similar corporations, of persons who do not reside in the state are known as the "literary fund," and the "fund" so constituted is distributed among the towns in proportion to the number of scholars, and all money arising from dog license fees, which is not paid out for damages to domestic animals by dogs, is applied to the schools NEW JERSEY.' Special note. — This compilation refers to the fiscal year 1902, and therefore does not include the provisions of the revised tax law of April 8, 1903, which took effect on the revenues for the year 1904. New Jersey attempts a separation of taxes for state and for local purposes. The state obtains its revenue from special taxes on railroad and canal corporations, the franchise tax on gross receipts and capital stock of other corporations, the collateral inheritance tax, the poll tax, and leases of riparian lands. Taxes on real and personal property in general con- tribute only to counties and municipalities. There has been no state tax levied on real and personal property since 1884. Taxes on real estate of railroads, used for railway purposes not included in the "main stem," are apportioned to the taxing districts in which the prop- erty is located. constitutional provisions. ARTICLE IV. Sec. 7. Par. 12. Property shall be assessed for taxes under general laws and by uniform rules, according to its true value. 1 This compilation is derived mainly from the following sources: General Statutes of New Jersey, published by virtue of an act of the legislature of 1894, and supplement of 1895. Linn & Co., Jersey City, N. J., 1896. • Session Laws of the Legislature of New Jersey, 1895, 1896, 1897, 1898, 1899, 1900, 1901: Jersey City, N. J. OFFICERS. The officers most directly concerned with taxation are : (1) Assessors in boroughs of the first class, appointed annually by the mayor and common council. (2) Township assessor, elected for three years. (3) Ward assessors, elected annually. (4) Boards of assessment of from one to five members in certain cities, variously appointed. (5) Commissioners of assessment, appointed by the governor in de- fault of local officials. (6) Commissioners of appeal in boroughs, elected for three years. (7) State board of taxation, composed of four members appointed by the governor, no more than two to be of the same pohtical party. (8) County board of equalization, appointed by the judge of common pleas for the county for three years. This board supersedes the county board of assessors. State Revenues. a. taxes. I. TJie general property tax. 1. Base — a. The property included and exe.apt. — Real and per- - sonal property generally is reheved from state taxes with the exception of those for school purposes. (For details of base, assessmei \t, and collection, see County I revenues a.) TAXATION AND REVENUE SYSTEMS— NEW JERSEY. 751 The state may, for purposes other than support of schools, have recourse to the property tax by appor- tioning amounts to be raised by the coimties, which in tvirn apportion their quota to townships and local taxing districts. "Taxing district" designates any municipality, city, township, borough, or village having power to assess and levy taxes. The largest source of state revenue is the taxation through state assessors of property of railroad and canal companies. This tax is laid only on property used in operation of the road and is in part distributed to the local taxing districts. Every railroad and canal company is assessed on property used in operation of the road, by a state board of assessors. The franchise is considered an element of such property. The courts have held that the valuation may be based on the aggregate market value of stocks and bonds less debts due creditors within the state. The stocks and bonds in the hands of the holders are not taxed. The railroad is re- quired to make a statement to the board of its general property, under penalty not to exceed $10,000. The same deduction is allowed for mortgages and other debts as in the case of individuals. Property not used in operation of the railroad is assessed and taxed locally as other property. 2. Rate— The rate for general state purposes is prescribed by statute for railroad and canal companies as one-half of I per cent upon each dollar of valuation. Companies must also pay a tax at the local rate for county and municipal purposes (but not to exceed 1 per cent) upon real property other than the "main stem" which in- cludes the roadbed not exceeding 100 feet in width, with its rails and sleepers and depot buildings, in the several taxing districts. This goes to the districts tlirough which the railroad passes, according to the amount derived therein. 3. Collection — The tax on property used in the operation of a rail- road or canal is due and payable into the state treasury between November 1 and February 1. But that part of the taxappUcable to general state uses may be paid in f om' installments, if the portion applicable to county and local purposes shall be paid by February 1. If pay- ment is defaulted for ten days, the property of the road may be sold as upon execution upon order of the supreme court. Taxes are a lien upon property and franchise after November 1. II. Poll tax. A poll tax not exceeding $1 is to be assessed upon every male inhabitant of the state over 21 years of age, except firemen, volunteers and sailors in the army or navy of the United States, paupers, idiots, and insane persons. The tax is collected solely for local school and road purposes. III. Inheritance tax. All property that is situated in the state and all property of any decedent who was a resident of the state which passes by will, descent, or transfer in- tended to take effect on death, to any person other than the father, mother, husband, wife, child, brother, sister, son-in-law or daughter-in-law, or lineal descend- ant, or to any corporation, excepting churches, hos- pitals, orphan asylums, public libraries, and all relig- ious, benevolent, and charitable institutions, shall be subject to a tax of $5 on every $100 of clear value, which is to be paid to the treasurer of the state. Estates of less value than .|.500 are not subject to this duty or tax. IV. Corporation taxes. The taxation of corporations, foreign and domestic, includes both a state and a local tax. Domestic corporations, other than those taxed on the basis of gross receipts, pay a franchise tax on the basis of capital stock. The tax is for the privilege of transacting business in the state and not one upon the corporate property or business, and may be collected no matter how the property of the company may be invested or where it may be situated. It has been called a "poll tax levied upon domestic corporations for the right to be." A foreign corporation pays 5 per cent upon the amount of gross receipts from business in the state, unless there is a lower rate in its own state on New Jersey corporations. Franchise tax on gross receipts, — Every telegraph, telephone, cable, or electric light company; every express, gas, or palace, parlor, or sleeping car compan}'; every oil or pipe-line company; every domestic life insur- ance company; every fire, marine, live stock, casualty, or accident insur- ance company doing business in this state, except mutual fire insurance companies, pays an annual franchise tax for the use of the state. These corporations are required to make an annual report to the state board of assessors of gross receipts within the state by the first Tuesday in May. The rate of tax in gross receipts of corporations is as follows: Tele- graph, telephone, cable, and express companies, 2 per cent; gas and electric light companies, one-half of 1 per cent (also Fi per cent upon dividends over 4 percent); oil and pipe-line companies, eight-tenths of 1 per cent; insurance companies, other than life, 1 per cent; life insur- ance companies (domestic), thirty -five one-hundredths of 1 per cent (also 1 per cent upon its surplus); parlor, palace, and sleeping car companies, 2 per cent; surety companies, 2 per cent. Franchise tax on capital stoclc. — A]\ domestic corporations, other than those paying a state franchise tax based on gross receipts, are required to pay an annual license fee or franchise tax: On capital stock up to $.3,000,000, one-tenth of 1 per cent; on capital stock $.3,000,000 to $5,000,000, one-twentieth of 1 per cent ; on capital stock of $.5,000,000 and over, $.30 per million. This tax is laid upon a statement of capital stock to the state board of assessors. The tax on capital stock does not appty to railway, canal, banking, savings bank, cemetery, or religious corporations; nor to those purely charitable or educational; nor to manufacturing or mining corpora- tions 50 per cent of whose capital is invested in this state ; otherwise, the assessed value of property so used is deducted from the amount of its capital stock in the computation of the tax. Special franchise tax. — All corporations or companies using public streets, highways, or roads (except railroads and canals) are required to pay a tax of 2 per cent on their gross receipts, in addition to the local tax on their property. Pipe-line companies are subject to this tax on receipts from business in the state. A forfeit not exceeding $5,000 is prescribed for failure to make a statement of gross receipts to the state board of assessors. These corporations are withdrawn from taxation under the general state franchise tax. These special franchise taxes on corporations exercising municipal franchises are collectible in the local districts in proportion to the value of the property located therein. 752 WEALTH, DEBT, AND TAXATION. V. Business taxes and licenses. Insurance agent, foreign company, $20; itinerant vendors, $25; fire, life, marine, and live stock insurance companies, $50. B. FEES. To the secretary of state. — Incorporation fee, 20 cents for each $1,000 of capital stock authorized, $25 minimum tax; increase of stock, 20 cents per $1,000, $20 minimum tax. Consohdation and merger of corporations, 20 cents for each $1,000 authorized heyond capital of corporations consolidated, $20 minimum. Extension of cor- porate existence, same as organization; dissolution, change of name, increase of capital stock, etc., $20; foreign corporations, privilege tax, $10; foreign insurance company, $20; annual statement of insurance companies, $20. County Revenues. A. taxes. I. The general property tax. 1. Base — a. The property included and exempt. — All the real and personal estate within the state unless specially exempt is liable to taxation: (1) "Real estate" includes all lands and all waterpower thereon; all buildings and trees; all mines, quarries, peat and marl beds; and all fisheries. (2) "Personal estate " includes all goods and chattels, debts, and pub- he and corporate stock, whether said personal estate be within or with- out the state. (3) Exemptions, in addition to public property, are: Charitable insti- tutions; endowment funds of religious societies; armory associations; stocks and other personal estate owned by citizens of the state situated outside of the state upon which taxes have been actually assessed for the preceding year; colleges, academies, public libraries, schoolhouses, hospitals, churches, parsonages, and insane asylums; stock in corpora- tions which by charter are exempt ; stock which is taxable to the cor- poration; pews; and cemeteries; firemen and discharged soldiers and sailors, from poU and from property taxes to the amount of $500; par- sonages, up to $5,000; bonds of the state and its public corporations and of biological and fish stations; also savings banks' deposits. h. Assessment. — The assessment is to be made by the assessors of every township or ward annually be- tween the 20th of May and the 20th of August. Every inhabitant is to render a true account of his property, under penalty of double assessment, and is to answer under oath when required by the assessor. Property is to be assessed at its full and actual value. No mortgage on real or personal property, or the debt secured by such mortgage, is to be assessed for taxation unless a deduction has been claimed therefor by the owner of the mortgaged property. By the "five counties act" it is made lawful for mortgagors in the counties of Hudson, Essex, Union, Bergen, and Passaic (contiguous to New York city) to make agreements with the mortgagees of lands therein not to apply for any deductions, by reason of any mortgage, from the ta.xable value of the lands. Where deductions are allowed, the mortgagees are assessable for taxation. The local tax on real and personal property of corporations has not been superseded by the state franchise taxes. AH real and per- sonal property is to be taxed the same as that of an individual, ex- cept property of railway, turnpike, insurance, canal, or banking corpo- rations, savings banks, cemeteries, church property, or purely charita- ble or educational associations. Corporations are permitted deduc- tions for debt the same as individuals. Life insurance companies are to be assessed on the fuU amount of their property and valuable assets after deducting debts and liabilities, on the basis of a statement as of January 1. The amount of tax on the Mutual Benefit Life of Newark is not to be less than $5,000. The stock of corporations, except banks, is not assessed in the hands of the individual holders, nor their bonds, except when deductions have been allowed on their account to the corporations. Bank stock, state or national, is assessed to the shareholder where he resides. The bank is responsible for nonresident stock. Real estate is assessed to the bank and deducted from the assets of the bank in estimating the value of the shares of stock. The bank is not made responsible for collection of taxes on shares of resident holders. From the valuation of real and personal estate may be deducted any debts owing to creditors within the state, upon a written statement under oath thereof. No deduction is to be made from the taxable value of real estate of indebtedness to any state or national bank, but such deduction may be made from personalty. c. Equalization. — The assessment of the local assess- ors is revised and equalized by township committees of each township, by borough councils, and by the com- mon councils of cities and villages. Commissioners of appeal in and for every township hear appeals. The county board of equalization equalizes between the taxing districts of the countj^. The state board of taxation hears and determiaes the appeals of individuals, and equalizes also between the taxing districts bj' correcting the determination of the county board of equalization. 2. Rate— The county commissioners of equalization fix the quota of taxes to be collected in each taxing district in proportion to the net value of taxable real and per- sonal property therein. 3. Collection — Taxes as a whole or in installments of one-fourth are collected bj' the township, town, or borough col- lector, who is to give notice on October 1 of the time of payment. On December 20 a list of delinquents is to be returned to some justice of the peace, who is to issue tax warrants requiring the constable to make dis- traint and sale of goods and chattels, or to take the body of the delinquent. The township collector is to pay over to the county collector by December 22, and the county treasurers to the treasurer of the state by January 20 in each year. Taxes assessed on real prop- erty are a lien for two years after December 20. II. Poll tax. No poll tax is to be assessed upon any inhabitant of any county of the first class for county purposes. Poll taxes in other counties are not to exceed SI for any purpose whatever. This Umitation with other laws practically restricts the tax for municipal purposes. Ill and IV. Inheritance tax and corporation taxes. ^ There are no county inheritance or corporation taxes. V. Business taxes and licenses. Pawnbrokers, $50 per year; peddlers, $20 per year; public shows, $10 to $100 per day. TAXATION AND REVENUE SYSTEMS— NEW MEXICO. (53 Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equalization thereof are the same for municipal as for state taxes. Manufacturing corporations, companies, and individual enterprises, employing labor within the limits of boroughs, can, by act of common council, be exempted from municipal taxation, either wholly or in part, for not more than live years. 2. Rate— The common councils of cities may order for general city purposes, exclusive of school, library, poor, fire, and state and county taxes, any sum not exceeding one-half of 1 per cent of the assessed valuation. Cities of a population of from 15,000 to 100,000 may levy 1^ per cent. 3. Collection — Same as for county taxes. II. Poll tax. Poll taxes for school aiid road purposes in cities, bor- oughs, and townships of the state are not to exceed SI. Ill and IV. Inheritance tax and corporatioii taxes. There are no municipal inheritance or special cor- poration taxes. V. Business taxes and licenses. The common councils or boards of aldermen have power to license junk shops, bill boards, bill posters, roller skating rinks, omnibuses, car- riages and other vehicles, peddlers, pawnbrokers, auctioneers, milk dealers, dogs, street musicians, shows, and theatrical performances. Circus — admis.gion 2r> cents, not to exceed $.500 per day; admission 10 to 2.5 cents, not to exceed .$100 per n eek. Concerts, admission .50 cents or more, $2.5 per concert; theater, $3.50 per j'ear. The board of excise commissioners has the sole power in towns and cities of granting retail liquor licenses. Liquors — cities of first class, beer bottling, .$75; cities of second ilass, beer bottling, $50; .sale of liquors, social clubs, $250. School Revenues. Riparian funds received from the rental and sale of lands under water are appropriated as part of the school fund for the support of free public schools. A state school tax equal to 15 for each child in the state between 5 and 18 years of age is to be levied and collected on the county assessments.. It is the duty of the comptroller to apportion the tax among the several counties in proportion to the amount of tax- able property therein. The tax is then apportioned among townships and wards by the assessors. State school monej^s are apportioned among the school districts. School districts may raise additional moneys by tax grants of rights to occupy land under the waters of the bay of New York and the Hudson river, which grants are made by a board of commissioners. The proceeds of the sales and rentals of said lands are to be applied as the legislature may direct, then to the state debt and school fund. NEW MEXICO.' New Mexico draws her revenues mainly from the general property tax. There are certain special cor- poration taxes on car und express companies, and on foreign corporations engaged in producing, refin- ing, and selling petroleum, or coal oil. There is no inheritance tax, but there is a system of business taxes and licenses. ORGANIC LAW. By the organic act establishing the territory of New Mexico the legis- lative power is vested in the governor and legislative assembly (sec. 5). Sec. 7. The legislative power of the territory shall extend to all right- ful subjects of legislation consistent with the Constitution of the United States and the provisions of this act; * * * no tax shall be imposed upon the property of the United States; nor shall the lands or other property of nonresidents be taxed higher than the lands or other prop- erty of residents. CHAPTER DCCCXVIII. The legislatures of the territories of the United States shall not pass local or special laws, * * * for the assessment and collection of taxes for territorial, county, township, or road purposes. 'This compilation is derived mainly from the following sources: Compiled Laws of New Mexico, 1897: Santa Fe, N. Mex., 1S97. Laws of New Mexico, 1899: Santa Fe, N. Mex., 1899. Laws of New Mexico, 1901: Albuauerciue,. N. Mex., 1901. OFFICERS. The officers most directly concerned with taxation are: (1) County assessor, elected every two years. (2) County collector; the county treasurer is ex officio tax collector. (3) County board of equalization, composed of the county commis- sioners. (4) Territorial board of equalization, composed of one taxpayer appointed by the governor from each of the five judicial districts. Territorial Revenues. A. TAXES. I. The general property tax. 1. Base — (/. Th< propertij included and exempt. — All property in the territory, not exempt bylaw, is subject to taxa- tion. (1) "Real estate" includes all lands within the territory to which title or right to title has been acquired, all mines, minerals, and quarries, and all rights and privileges appertaining to land, and improvements which include all buildings, structures, fixtures, and fences affixed to land, whether title to the land has been acquired or not. 932—07 -48 754 WEALTH, DEBT, AND TAXATION. (2) "Personal property" includes everything subject to ownership not included within the term "real estate." (3) Exemptions, in addition to public property, are: Public libraries; cemeteries; property of literar}-, scientific, benevolent, agricultural, and religious institutions and societies; a family homestead, to the value of $200, or other property to make up an exemption of S200; mines and mining claims bearing gold, silver, and other precious metals (but not the net product and surface improvements), for a period of ten years from the date of the location; irrigating ditches, canals, and flumes belonging to communities and used on a mutual basis; and all other ditches, etc., for irrigating purposes, for, a period of six years after completion; factories or plants for manufacture of beet sugar, for six years; factories, mills, smelters, and reduction works, for six years from 1898; tanning factories, for six years; and railroads, for six years after the completion of the road and branches. No tax is to be levied on any mining claim located under laws of the United States, or upon any shaft or working therein until after a patent has been issued by the United States and for one year thereafter; but other net improvements and the net product is taxable. h. Assessment. — Every person is required to furnish a sworn list of the items and value of his property as of March 1 of each year, but the assessed value is fixed at the cash value of the property as determined by the assessor. For a false list or failure to render a list the penalty is an increase of 25 per cent in the assessed value. Lands are to be designated on the assessment lists according to their character, as agricultural, grazing, coal, saline, mineral, tim- ber, and town, city, or village lots. Bona fide debts may be deducted from credits. Corporations are assessed on their property where the same is situated. But where the entire capital or property is assessed, the stockholders are not taxed individually on their stock. Bank stock in national or territorial banks is assessed on the basis of statements by the corporate officers, and the taxes are paid by the corpo- ration. Railroad, telegraph, telephone, and sleeping car companies are to be assessed by the territorial board of equalization. All property is to be assessed at its actual value. The valuation is apportioned to the coun- ties where the property is located, on a mileage basis. The power of the board extends to all classes of property owned by the railroad. Insurance companies are assessed upon the excess of premiums received over losses paid. c. Equalization. — The county board of equalization equalizes between individuals in the county and hears complaints in regard to the assessment. The territorial board of equalization hears appeals from the county board of equalization or from any city assessor or city council. The board adjusts or fequalizes also between the counties. 2. Rate— Commencing with the fiscal yea.T 1902, the legisla- tive assembly is to levy an annual tax for territorial purposes of 6 mills on the dollar of taxable property, the proceeds of which tax is to be distributed pro rata among the various appropriations; and one for the maintenance of territorial institutions of 3^ mills. In addition, the territorial auditor is to levy annually for school purposes a tax of .3 mills on the dollar, which is to be collected by the county collectors with other taxes. 3. Collection — Taxes are collected by the collector of the county, who is required to visit each precinct and give notice to all persons to call and pay their taxes. Payment may be made in two installments, the first between August 1 and January 1, and the second within six months. On the 1st of December in each year half of the unpaid taxes become delinquent, and on the 1st of June the remaining half, from which dates 1 per cent is added as a penalty and 4 per cent additional at the end of a month. Delinquent taxes are to be collected by dis- traint and sale of personal property, and 10 percent is added as compensation to the collector. Real estate is subject to sale on July 1. Taxes are a lien from the date of the levy thereof. II. Poll tax. A poll tax of $1 is levied upon all able-bodied male persons over the age of 21 years, for school purposes. All poll taxes are to be paid to the county treasurer for the use of the respective school districts in- which the same are collected. Exempt are active members of fire companies. III. Inheritance tax. There is no inheritance tax. IV. Corporation taxes. Corporations are in general taxed under the general property tax. Car companies operating palace, drawing room, or sleeping cars are to pay $2.50 upon each $100 of gross earnings reported by April 1 in each year. One-half goes to the territorial treasury and one-half is apportioned to the counties according to mileage. Since 1905 insurance companies pay 2 per cent on gross premiums. Corporations of other states engaged in the business of producing or refining petroleum, or coal oil, for illuminating purposes are to pay for right to sell, $500; wholesale dealers (domestic) whose sales are over $3,000 are to pay $25; retail license is secured for $1. Express companies are to pay $2 on each $100 of gross receipts on the business in the territory. One-half is distributed to the counties according to business done therein. V. Business taxes and licenses. A license or occupation tax, one-half to be paid into the general school fund and one-half into the general current expense fund of the respective counties, is imposed annually on the following businesses and paid to the county collector,: Peddlers — on foot or with one animal, $250; with two animals, f (Each vehicle requires a separate license and the license is good only in one county. These rates were changed in 1905.) Dealers in merchandise other than liquors— annual sales less than $10,000, $10; $10,000 to $20,000, $20; $20,000 to $50,000, $50; $50,000 to $75,000, $75; $75,000 to $100,000, $100; over $100,000, $150. Real estate agents, $10; insur- ance agents, $10; hotels and restaurants— receipts $1,000 to $2,000, $20; receipts $2,000 to $5,000, $40; receipts over $5,000, $60. Livery and feed stables and stage lines, $10; pawnbrokers, $250; theatei-s and pub- lic halls — capacity 300 persons, $10; capacity over 300 persons, $25. License taxes, one-half of which arc for territorial and one-half for county purposes, are levied as follows upon liquors: Wholesale liquor dealers, $100; brewers, $60; distillers, $200; license taxes are to be TAXATION AND REVENUE SYSTEMS— NEW MEXICO. 755 paid into the school fund of the county. Retail liquor dealers — cities or towns of 500 inhabitants or less, $100; 500 to 1,000, $200; l,000or over, $400. B. FEES. Secretary of state. — Corporation charters — railroads, local fee, $100 (also $1 for every mile of railroad to be constructed in the territory); mining, milling, smelting, capital $100,000 or less, $25 (for every $100,000 thereover, $5) ; beet sugar, irrigating ditches and dams, colonization and improvement, capital $50,000 or less, $15 (for every $10,000 additional, $1) ; building and loan associations, $25 (for every $10,000 over $25,000, $1); benevolent, charitable, religious, or scientific associations, $1; manufacturing and industrial associations, $10 (for every $5,000 capi- tal in excess of $10,000, $2); increase or decrease of capital stocl< , 25 cents for every $1,000; other amendments to articles, $10; filing annual balance sheet, $1. Foreign building and loan associations, capital not exceeding $1,000,000, $200 (also one-fourth of 1 per cent of capital stock in excess of $250,000) ; annual statements, $25. Pharmacists — registration, $2; examination and certificate, $5. Physicians, exami- nation and certificate, $20; dentists — certificate, $5; examination and certificate, $25. The list of fees was revised in 1905. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equahzation thereof are the same for counties as for the territory. 2. Rate— The boards of county commissioners of the various counties are authorized to levy for current expenses an annual tax of not to exceed 5 mills on the dollar upon the assessed value of all taxable property in the county. A special tax may also be levied of not to exceed 2 mills on the dollar for repairs on county courthouses and jails. Counties are authorized to levy a special tax on horses, bovine cat- tle, sheep, and goats in the county not to exceed 2 mills on the assessed value, to raise a bounty for killing wild animals. 3. OoUection — Same as for territory. II and III. Poll tax and inheritance tax. There are no county poll or inheritance taxes, but the counties collect and disburse the general poll tax for schools. IV. Corporation taxes. One-half of the territorial tax upon car companies is apportioned to the counties according to mileage ; and one-half of the tax on the gross receipts of ex- press companies is distributed to the counties accord- ing to business done therein. V. Business taxes and licenses. One-half of the territorial tax on occupations is paid into the general cLirrent expense fund of the county, also all licenses on the retail trafhc in malt, vinous, or distilled liquors goes into the county scliool fund. (For rates, see State revenues.) Nickel-in-tlie-slot machine used ms gambling device or game of chance, $50. MuNK'iPAi. Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the methods of assess- ment and of equalization are the same as for county and territorial taxation. 2. Rate- Not more than ] per cent ad valorem is to be levied by any municipality. In towns the tax is limited to one-half of 1 per cent. 3. Collection — Same as for territory. II. Poll tax. Each able-bodied male citizen between 21 and 60 years of age may be required to pay a poll tax of $1 or to do a certain amount of labor in lieu thereof. Ill and IV. Inheritance tax and corporation taxes. There are no inheritance or corporation taxes. V. Business taxes and licenses. The city council or town board of trustees fixes the amount of licenses on sale of liquors and on peddlers, pawnbrokers, ordinaries, cabmen, amusements and games, toll bridges and ferries, and various similar lines of business. School Revenues. The school revenues consist of the proceeds of a tax of 3 mills on the dollar, levied by the territorial auditor on all the taxable property of the territory, which are apportioned to the various school districts according to the number of school children ; and of the income of the poll taxes, which are for the use of the respective school districts in which they are collected. In dis- tricts including incorporated cities or towns the boards of education may levy an additional tax of 71 mills on the dollar, and in other districts the school directors may levy one of 5 mills for school expenses and the sinking fund. Also the retail liquor licenses. There is also a temporary school fund consisting of 332 per cent of the proceeds of intestate estates which escheat, forfeitures on bonds of school ofHcers, fines and licenses on liquor dealers, distilleries, and breweries. 756 WEALTH, DEBT, AND TAXATION. NEW YORK.i New York has developed a system of state taxes which makes the state government practically inde- pendent of the general property tax. Resort to the general property tax may still be had for state reve- nues, but in 1902 the state ad valorem tax on general property was at the low rate of thirteen one-hundredth s of 1 mill on the dollar and was levied for canal pur- poses. The revenue from this source was less than one twenty-fourth of the entire revenue. The largest single item in the state revenues is the state liquor licenses. Next comes the series of general and special corporation taxes, then the inheritance tax, and there- after a number of miscellaneous items. The general property tax, as used mainly for county and municipal purposes, presents the following marked peculiarities: First, there is no "listing system," that is, the taxpayer is not ordinarily required to render a statement as to all his property. Corporations, how- ever, unlike individuals, are required to render such statements. Second, the rule that personalty follows the situs of its owner is carried to a far greater extent than is usual in other states. Third, each taxpayer is allowed to deduct his debts from the entire amount of his personal property' instead of from his credits onlj^, as is usual elsewhere. Fourth (and this is a conse- quence of the third), "special franchises," by which is meant mainly the right to use the public streets on, over, or under the ground, are classed for purposes of taxation as real estate. This prevents corporations owning such franchises from deducting their entire bond issues, which often amount to more than the value of the personalty, and thus escaping taxation en- tirely. CONSTITUTIONAL PROVISIONS. The constitution of the state of New York contains no provisions as to the revenue system, but by an amendment adopted in November, 1901, the legisla- ture was forbidden to pass any private or local law exempting persons or associations from taxation. OFFICERS. The officers most directly concerned with taxation are: a. Toun — (1) The town assessors, three in eacli town, formerly elected one every year for a full terra of three years, but since 1901 all throe are elected biennially, for a term of two years. In incorporated -^'illages the trus- tees act as assessors, unless the village has over 2,000 inhabitants, in which case there may be three assessors appointed by the trustees. ■ This compilation is derived mainly from the following sources: Birdsevc's Revised Statutes, third edition, 1901. Hoydecker's Genei'al Laws and Revised Statutes, second edition, 1901.' The Greater New York Charter, Ash & iVsh, edition of 1901. The New York Tax Law, by .John M. Dralce, a handbook for assess- ors, collectors, and lawyers, edition of 1902. (2) The tax collectors, one in each town, elected biennially. b. City— Except in the larger cities the departures from this model of township officers are more formal than real. (3) In cities of the second class (50,000 to 250,000 inhabitants), four assessors, elected for a, full term of four years, two at each biennial election. (4) In cities of the second class, a board of estimate and apportion- ment, composed of the mayor, comptroller, corporation counsel, presi- dent of the common council, and city engineer, which assists the council in preparing the tax levy. (5) In New York city, a board of taxes and assessments, composed of a president and four ^ other persons appointed by the mayor as commis- sioners. They appoint deputies not to exceed forty in number. (6) In New York city, a receiver of taxes, who is head of the bureau for the collection of taxes. (7) In New York city, a board of estimate and apportionment, com- posed of the ma3'or, comptroller, president of the board of aldermen, and the presidents of the boroughs of Manhattan, The Bronx, Brooklyn, Queens, and Richmond, which prepares the budget. c. County — (8) The county boards of supervisors, who act as county boards of equalization. d. State— (9) The state board of tax commissioners, of three members, appointed by the governor, to hold office for a full terra of three years, one mem- ber retiring each 5'ear. (10) The state board of equalization, composed of th? commissioners of the land office and the commissioners of taxes. (11) State comptroller and state treasurer, elected for term of two years. State Revenues. A. TAXES. I. The general property tax. (N. B. — This tax is now but little used for state purposes and is practically a local tax. It is, how- ever, included and fully described here because still used to some extent.) 1. Base — a. The property included and exempt. — All real prop- erty within this state, and all personal property situ- ated or owned within this state, is taxable, unless exempt hj law. (1) "Real estate" includes land and all buildings and structures affixed thereto; wharves and piers and the rights connected therewith; bridges, telegraph lines, wires, poles, and appurtenances; all supports and inclosures for electrical conductors; all surface, underground, or elevated railroads; the value of all franchises, rights, or permission to construct, maintain, or operate the same; all railroad structures; branches, etc., on public roads or grounds; mains, pipes, or tanks for conducting steam, heat, water, oil, electricity, or any property or sub- stance, including the value of all franchises, rights, authority, or permis- sion to construct, maintain, or operate the same in, under, above, upon, or through any streets ; all trees and underwood growing upon land, and all mines, minerals, quarries, and fossils in and under the same. .V fran- chise, right, authoritj', or permission specified in this subdivision shall for the purpasc of taxation be known as a " special franchise. '' A special franchi.se shall be deemed to include the value of the tangible property of a person, copartnership, association, or corporation situated in, upon. ' Made six in 1904. TAXATION AND REVFJNUE SYSTEMS— NEW YORK. 757 under, or above any street, highway, public place, ur pulilic wateis in connection with the special franchise. The tangible property so included shall be taxed as part of the special franchise. (2) "Personal property" includes chattels, money, things in action, debts due from solvent debtors, whether on account, contract, note, bond, or mortgage; debts and obligations for the payment of money due or owing to persons residing within the state, however secured or wherever such securities shall be held ; debts due by inhabitants of this state to persons not residing within the United States for the purchase of any real estate; public stocks, stocks in moneyed corporations, and such portion of the capital of incorporated companies, liable to taxa- tion on their capital, as shall not be invested in real estate. Mortgages are taxable as personal property and no deduction is allowed from the value of the real estate. (3) Exemptions from taxation, in addition to all public property, are: The lands of any Indian reservation; all property exempt by law from execution other than an exempt homestead ; certain bonds of the state and of municipal corporations ; the real property of a corporation or association organized exclusively for the moral or mental improve- ment of men or women, or for religious, bible, tract, charitable, benevo- lent, missionarj', hospital, infirmary, educational, scientific, literary, library, patriotic, historical, or cemetery purposes, or for the enforce- ment of laws relating to children or animals; real property of volun- teer fire departments; parsonages up to $2,000; real property of agri- cultural societies; real and personal property of ministers and priests to $1,500; vessels engaged in ocean commerce and the companies own- ing tJiera until 1923; certain property of nonresidents; shares of stock; and deposits in savings banks. 6. Assessment. — There is in general but one assess- ment roll for state, county, and local purposes. This is made up in the first instance by the local assessors. The date to which the assessment refers is not defined clearly in the statutes; but the assessment is made between the 1st of May and the 1st of July (in cer- tain cases tlte work begins April 15). But tax liens, as a rule, attach when the tax is confirmed by the super- visors in November. The assessment of banks is made on the basis of a report which refers to June 1 ; that of "special franchises," at different dates in different cities — ranging from April 1 in some cities to October 1 in others. The figures showing the assessment valu- ations are therefore not synchronous and it is impossi- ble to make them so. A peculiarity of the method of assessment is the absence of any general statement required of the indi- vidual taxpayers; corporations are, however, required to render statements. (See under c. Equalization, below, for a description of the taxpayer's right to be heard on "grievance day.") Property is to be assessed at its fidl value. What this value is has not been defined by statute, but the courts have held it to be the "amount of money the property would sell for at a fair, free, and well-adver- tised sale." Debts owing may be deducted from the full value of the persona] property owned. Real estate is assessed where located, and personal property, with few exceptions, at the place of residence of the owner. In general, corporations are assessable upon their capital "existing in money or property," and the shareholders are not assessable upon their interest. National banks were, until 1901, assessed oji their leal estate only, the shareholders being assessed, ul the place where the bank Mas located, for the stock at its market value, k-ss tlie value of tlie real estate. But in 1901 the method of taxing national banks was changed so that tlu! tax is uniformly 1 per cent on the c-apital, sui-plus, and undivided profits without deduction for debt or on aeeount c)f tax paid on real estate. The "special franchises,'' mainly those for the u.so of the public streets by public service corporations, which are assessed as icul estate, in order that the provision in regard to the deduction of debts from all personal property might not nullify the attempt to tax them, are assessed by the state board of tax commissioners, who, however, make this assessment as if for the local governments; this a.ssessment is, however, the basis of the state, county, and local ta.xation. The assessment of railroad, telegraph, telephone, or pipe-line com- panies made by the assessors is apportioned by them among the school districts. c. Equalisation. — The assessment roll is completed by the assessors on or before the 1st of August; then, after public notice, a meeting of the assessors is held on "grievance day," which must be on the third Tuesday in August, when all complainants may ap- pear, and if, after examining them under oath, the assessors are satisfied that a change should be made, ! they may amend the assessment as to any individual. That is, the assessors sit as a board of review. The board of supervisors of each county equalizes the assessment of real estate between the different tax districts within the county, but may not change the aggregate valuations of the county. In regard to per- sonal property it has the power only to correct illegal or erroneous assessments. The state board of equalization equalizes the assess- ment of real estate as between counties, but may not reduce the aggregate valuation of all counties. This equalization by the state board affects the apportion- ment of the state taxes only, as the levy is made by the supervisors on the valuations as equalized by the county board. Any supervisor may appeal from the action of the board of supervisors in regard to his district to the state board of tax commissioners. There is no provision for the equalization of the assessment of personal property. 2. Rate — The amount of state taxes to be raised is appor- tioned among the counties by the comptroller on the basis of the assessment as equalized by the state board of equalization. The rate is expressed in mills on the dollar. The amount required from each county, as determined by state equalization, is levied, together with the local taxes, by the supervisors upon the assessments as equalized by them. .3. Collection — State and all other taxes on individuals and banks are collected by the local tax collectors. Those on individuals are a lien on the real and personal property of the taxpayer; and those on bank stocks, on the dividends and shares. 758 WEALTH, DEBT, AND TAXATION. Railroad, telegraph, telephone, and electric light companies may, within tliirty days, pay their taxes with 1 per cent fees to the county treasurers. If not so paid the_v are collected by the tax collector. Unpaid taxes may be collected by seizure and sale. There arc elaborate provisions for the collection of taxes from nonresidents. The tax collector is entitled to recci\'e as fees for collection 2 per cent of all taxes collected within thirty days of notice that he has received the roll (which must be on or before December 20) if the aggregate amount shall not exceed $2,000; otherwise, 1 per cent in addition. On all taxes collected after the expiration of thirty days he is entitled to receiA-e an additional 5 per cent, which is the delin- quenc_y penalty. He also receives 2 per cent as fees for all taxes returned to the county treasurer as unpaid. II. Poll tax. There is no poll tax for state purposes. III. Inheritance tax. A tax is imposed upon all transfers by will, by the intestate laws, or by gift in contemplation of death, of property situated or owaied within the state of the value of 1500 or over. The rate is 5 per cent of the clear market value of such property (construed to mean estate), but when the transfer is to the father, mother, husband, wife, child, brother, sister, wife or mdow of a son or hus- band of a daughter, or to any child or adopted child, the transfer is not taxable unless it is personal property of the value of $10,000 or more, in which case the rate is 1 per cent. Institutions exempt from the general property tax are not exempt from the inheritance tax unless they are religious corporations. (Amended in 1903 to include real estate.) If the tax is paid within six months, a discount of 5 per cent is allowed: if not paid within eighteen months, interest at the rate of 10 per cent is charged. Salaried appraisers are appointed in certain coun- ties to assist in the collection of the tax, which is pay- able to either the county treasurers or the state comp- troller. In counties where there are no such appraisers the county treasurer receives 5 per cent of the first $50,000 collected, 3 per cent of the next $50,000, and 1 per cent of the additional sums. The proceeds of this tax are paid into the state treasury and are not, as such, apportioned to the lower divisions. IV. Corporation taxes. New York has gradually developed a comj)lete sys- tem of corporation taxes which supplement the general property tax. There is, first, the "organization tax" on domestic corporations, with a corresponding "license tax" for foreign corporations, both of which are described un- der "B. Fees," below, because of their close analogy to the fees for incorporation charged in other states; second, an annual franchise tax, based upon the capi- tal stock at rates which vary somewhat with the divi- dends; and third, a scries of "additional" and other francliise taxes on different classes of corporations. These three classes of franchise taxes should not be confused with the taction of "special franchises," or mainly the privileges to go on, over, or under the pub- lic streets, which are taxed as real estate under the general property tax. The following are exclusively state taxes and the comptroller is the executive officer for their adminis- tration. If they are not paid within thirty days of the time when due, a penalty of 5 per cent is added and 1 per cent per month, together with legal interest, until paid. They may be collected by action, and failure to pay works forfeiture of charter. The "organization tax" on domestic corporations and the "license tax " on foreign corporations are t(j be found under State revenues, " B. Fees," below. The "annual franchise tax'' levied on every corporation is based on the amount of its capital stock employed in the state. The rate is one-fourtli of 1 mill for each 1 per cent of dividends declared during the year ending October 31, if the dividends amount to 6 per cent or more on the par value of the stock. If the dividends for the year amount to less than 6 per cent, the rate is 1 J mills. If no dividend is declared, the rate of 1 J mills applies to the appraised instead of the par value of the capital stock used in the state. When a corporation has different kinds of stock and different rates of dividends, each kind of stock is treated separately and each in the manner above described. Street railroad companies of all kinds, whose properties are leased to and operated by other companies so that their gross earnings consist of rentals or the like, pay 3 per cent of the dividends declared from such sources in excess of -1 per cent on amount of capital stock. Banks, savings banks, institutions for savings; title guarantee, insur- ance, or surety companies; trust companies, organized under the laws of New York; laundry corporations, manufacturing corporations, mining corporations, agricultural and horticultural societies; companies oper- ating elevated or surface railroads not operated by steam, or formed for supplying water or gas for electric or steam heating, lighting, or power purposes are exempt from this tax. But to gain such exemption laun- dry, manufacturing, and mining companies must have at least 40 per cent of their capital invested in the state, and that part only is exempt which is so employed. An "additional franchise tax'' is levied upon corporations formed for steam surface railroads, canal, steamboat, ferry, express, navigation, pipe-line, transfer, baggage express, telegraph, telephone, palace car or .sleeping cai- purposes and all other transportation companies not liable to the taxes described in the two following paragraphs. The rate per annum is five-tenths of 1 per cent of the gross earnings in the state, which shall include gross earnings from its business originating and terminating within the state, but not earnings derived from business of an interstate character. Elevated railroads or surface roads not operated by steam pay 1 per cent of gross earnings and 3 per cent on dividends in excess of 4 per cent upon actual amount of paid-up capital. (For leased roads, see "annual franchise tax," above.) Waterworks, gas, electric or steam heating, lighting, and power com- panies pay five-tenths of 1 per cent of gross earnings and 3 per cent of dividends in excess of 4 per cent. Insurance companies generally pay 1 per cent of gross premhmis, but fire and marine companies, if incorporated in other states of the United States, are exempt; if incorporated under the laws of foreign countries they pay five-tenths of 1 per cent, and life, health, and casu- alty companies formed under laws of foreign countries are exempt. This tax does not apply to fratcinal beiieficiar}' societies, to companies for the insurance of domestic animals, nor to a few others. There is also a retaliatory tax law. Trust companies, domestic, pay 1 per cent of capital stock, sur- plus, and undivided profits. TAXATION AND REVENUE SYSTEMS— NEW YORK. 759 Savings banks, domestic, pay 1 per cent of capital stock, surplus, and undivided profits. Foreign bankers pay 5 per cent on interest earned on money loaned in the state. V. Business taxes and licenses. The taxes and licenses are annual. Liquor taxes. — One-third to the stale and two-thirds (o the munici- pality. (Made one-half each in 190.3.) Upon trafficking in liquors to be drunk on the premises. — In cities, towns, etc., of 1,.jOO,000 inhab- itants or more, $800 (1903, $1,200); 500,000 to 1,.500,000, $0.50 (1903, $975); 50,000 to 500,000, $500 (1903, S750); 10,000 to 50,000, $350 (1903, $525); 5,000 to 10,000, $300 (1903, $450); 1,200 to 5,000, $200 (1903, $300) ; in any other place, .$100 (1903, $150), Upon trafficking in liquors not to be drunk on the premises. — In cities, etc., of 1,500,000 inhabitants or more, $500 (1903, $750); 500,000 to 1,500,000, $400 (1903, $600); 50,000 to 500,000, $300 (1903, $450); 10,000 to 50,000, $200 (1903, $300); 5,000 to 10,000, $100 (1903, $150); 1,200 to 5,000, $75 (1903, $112.50). Dealers in convict-made goods, an annual license of $.500. Pharma- cists, $5 (1903, $7.50). Car, steamboat, or vessel, $200 (1903, $300). Persons, etc., holding license to sell liquors not to be drunk on the premises, for delivery wagons, each, $100 (1903, $150). Alcohol for industrial purposes. — In cities, etc., of 1,, 500,000 inhabitants or more, $25 (1903, $37.50); 500,000 to 1,500,000, $20 (1903, $30); 50,000 to 500,000, $15 (1903, $22.50); 10,000 to 50,000, $10 (1903, $15); in any other place, $5 (1903, $7.50). Growers of fruits, etc., for right to sell liquors not to be drunk on the premises, $.50 (1903, $75). Race meet- ings (horse racing), 5 per cent of gross I'eceipts. Peddlers on foot, $20: one horse, etc., $30; more than one horse, $50, In all cases $2 addi- tional must be paid to the secretary of state. B. FEES. Every stock company when incorporated pays a so-called organiza- tion tax of one-twentieth of 1 per cent of authorized capital stock, which is collected by the state treasurer. The same rate applies to every increase. Every foreign compan}' entering the state pays a "license fee" of one-eighth of 1 per cent of capital stock employed by it in the state during its first year of business and upon any increase in subsequent yeare. Banks haA^e to pay all the expenses of conducting the department of banking, which are apportioned among them as the superintendent deems just. The expenses of the railroad board, not to exceed $60,000, are ap- portioned among the roads, one-half in proportion to the net income and one-half in proportion to the mileage. The superintendent of insurance collects the following: For filing charter, $30; annual statement, $20; certificates to agents, not o\-er $5; copies of papers on file, 10 cents per folio; certifying same, $1; exami- nation of companies, actual expenses, not to exceed $50, The railroad board collects the following: For copies of papers, etc., per folio, 10 cents; certified, 15 cents; for seal, $1; certified copy of quarterly report, 50 cents: certified copj' of annual report, $1..50. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property mcluded and the method of assessment and of equalization are the same for the countj' as al- ready described for the state. 2. Ratc^ The rate is determined and the tax levy made by the board of supervisors. 3. Collection — County taxes are collected with other taxes by the local tax collectors. II, III, and IV Poll tux, inlimtance tax, and corpora- tion taxes. There is no county jjoll tax, and counties do not share in the inheritance tax nor in the special corpora- ! tion taxes. V. Business taxes and licenses. i Dog licenses or taxes may Ije imposed by the county board of super- visors at rates to be fixed by them. They are collected by the tax col- lectors, being added to the assessment roll by the assessors. When not otherwise fixed, the rates are: For one bitch, per family, $3; each addi- tional bitch, $5; for one dog other tlian bitch, 50 cents; each additional dog, $2. The tax collector retains 10 per cent as his fee. Municipal Revenues. A. TAXES. I. TTie general property tax. 1. Base — The property included and the method of assessment and of equalization have already been described under State revenues. 2. Rate— The rate is limited to 2 per cent in certain cities by charter, in some by statute, and in others is fixed by the various municipal authorities. In New York city it is fixed by the board of aldermen on certification from the board of estimate and apportionment ; and in a similar manner, in cities of the second class. 3. Collection — Municipal taxes are collected by the local collectors, as described under State revenues, above. II. Poll tax. This is a highway labor assessment. The commis- sioners of highways assess and apportion the liighway labor to be performed in each town. The whole num- ber of days' work assessed must not be less than three times the number of taxable inhabitants. Every male inhabitant over 21 years of age, except soldiers and sail- ors maimed in war, members of fire companies, persons at least 70 years of age, clergymen, paupers, idiots, and insane, is assessed at least one day's work, -which may be commuted at the rate of $1 per day. The residue is apportioned upon the estates, real and personal. Towns may vote to change this to a money tax, in which case the part assessed on polls is II. III. Inheritance tax. There is no inheritance tax for cities and towns. IV. Corporation taxes. Under the provision of chapter 550 of general laws of 1901, the tax on shares of bank stock collected by (60 WEALTH, DEBT, AND TAXATION. the county treasurer is apportioned -among the cities, towns, and school districts. The basis of apportion- ment is the immber of shares owned by residents of the several civil divisions and the rates within such divisions. In some cities public service corporations pay an annual rental for their franchises, and all mu- nicipalities levy on "special franchises" as on other property. * V. Business faxes and licenses. Auctioneers, in cities of 1 ,000,000 inhabitants or over, $250. New Yorlv labor commissioners, collect from ballast lighters and captains a tax of $10, and $.5 for renewal. ( 'ities get two-thirds of the liquor licenses (see state licenses); since 1903, one-half. Pawnbrokers, annually, S-500. Towns may license peddlers and fix the rates. Dog licenses — in cities of from 20,000 to 800,000, except Buffalo, $1 ; in cities over S00,000, $2; renewal, $1. Villages may license carriages, cabs, etc., auctioneering, hawking, peddling, retail business from canal boats, circu.ses, theaters, or other exhibitions, billiards, bowling alleys, etc., and public halls and opera houses. .V license ta.x on bicycles may be i-ssued to assist in the construction of bicycle paths. The board of aldermen of New York city may license and ta.x carts, hacks, cabs, expressmen, etc., car drivers, boatmen, bootblacks, pawn- brokers, junk dealers, keepers of intelligence offices, dealers in second- hand articles, hawkers, peddlers, vendors, scalpers in coal freights, menageries, circuses, shows, bone boiling, fat rendering, etc., and dogs. In New York city these licenses are annual: For each public cart or truck, .1;2; public hack coach, $3; public hack cab, $2; special hack coach, $.5; special hack cab, $3; express wagon, $5; junk shop or dealer, $20; dealer in secondhand articles, $2.5; junk cart or boat, $.5; peddler using horse and wagon, $8; peddler using push cart, .$4; ped- dler carrying merchandise, $2; ticket speculator, $50; coal scalper, $2.50; common show, $2.5; public shooting gallery, $5; public bowling alley, $5; public billiard table, $3; dirt cart, $1; general hoisting, $25; spe- cial hoisting, $1 ; fruit stand, $5; soda water stand, $5; movable news- paper stand, $1; newspaper and periodical stand, $5; chair of a boot- black stand, $5; stand under elevated railroad station, $10: driver of any licensed \ehicle, 50 cents. School Revenues. School taxes are levied on the real estate and the personal property of each school district. There is a special equalization made by the two or more super- visors concerned when a district occupies parts of two or more towns; otherwise the assessment is the same as for other taxes. The levy is made and the rate fixed b}^ the school trustees, but the taxes are collected as are other state, county, and municipal taxes. .School districts also receive a portion of the taxes on bank shares collected by the county treasurer, and by him apportioned among the minor civil divisions. NORTH CAROLINA.' North Carolina draws her revenue from various sources. In addition to the general property tax there is an elaborate system of privilege or license taxes, for both state and county, arid also state inheritance and income taxes. On corporations there is a franchise tax, graduated according to capital stock. Railroad, telegraph, telephone, express, and insurance compa- nies also pay special taxes, based on gross receipts, but in some cases, where the assets of the company are invested in the state and taxable there, these are reduced. CONSTITUTIO.XAL PBO VISIONS. .ARTICLE \. Sec. 3. Laws shall be passed ta.xing, by a uniform rule, all moneys, credits, investnii'iits in bonds, stocks, joint-stuck companies or other- wise; and also all I'cal and personal property, according to its true value in money. The general assembly may also tax trades, professions, franchises, and incomes, provided that no income siliall be taxed when the property from which the income is derived is taxed. Sec. 1. The general assembly shall levy u nipitation tax on every male inhabitant over twentj'-one and under fifty years of age, which shall lie equal on each to the fax on property valued at thice hundred dollars in cash. The co.mmissioners of the seveial counties may exempt from capitation lax in special eases, on account of poverty and infirmity, and the state and I'dunty capitation ta.x combined shall never exceed two dollars on the head. Sec. 2. The proceeds of the state and county capitation tax shall be applied to the purposes of education and the support of the poor, but in 1 This compilation is derived niainlj' from the following sources: "Revenue act," Pubhc Laws and Kesolutinns of the State of Nortli Carolina, Session of 1901: Kaleigh, N. C, HIOl. ".Machinery acl," ,\n act to provide for the as.scssment of property and the collection of taxes: Session of 1901. Code of Nortli Carolina, 1.SS3: liiiiiks & Co., .\lhany, N. Y. no one year shall more than twenty-five per cent thereof be appropri- ated to the latter purpose. Sec. 5. Property belonging to the state or to municipal corporations shall be exempt from taxation. The general assembly may exempt cemeteries and property held for educational, scientific, literar}', chari- table, or religious purposes; also wearing apparel, arms for muster, household and kitchen furniture; the mechanical and agricultural imple- ments of mechanics and farmers; libraries and scientific instruments, or any other personal property, to u value not exceeding three hundred dollars. Sec. 6. The taxes levied by the commissioners of the several counties for county purposes shall be levied in like manner with the state ta.xes and shall never exceed the double of the state tax, except for a special purpose and with the special approval of the general assembly. .ARTICLE I. Sec. 32. l"]x post facto laws * * * _\,, Jg^y taxing retrospec- tively sales, purchases, or other acts previously done, ought to be passed. article VII. Sec. 7. (Xo county, city, or town or other municipal corporation is to levy any tax except for necessary expenses thereof, unless by a vote of the majority of the qualified voters therein.) .Sec. 9. All taxes levied by any countj', city, town, or township shall be imiform and ad valorem, upon all property in the same, except prop- erty exempted by this constitution. OFFICERS. The officers most directly concerned with taxation are: (1) Board of state tax eommtssioners, composed of tlie board of cor- poration commissioners, which exercises general supervision over tax listers and assessing officei's, and is required to make an annual report to the governor. (2) Board of list takers and assessors, three freeholders in each to^vn- ship, appointed by the commissioners of each comity. TAXATION AND REVENUE SYSTEMS— NORTH CAROLINA. 761 (3) The county board of equalization, composed of the board of county commissioners and tlie chairman of the board of hst takers and assessors. (4) Corporation commissioners are to lie a board of appraisers and assessors for railroad, telegraph, telephone, street railway, canal, and steamboat companies, and other companies exercising tlie light of eminent domain. (5) The sheriff is e.x officio tax collector. State Rkyexues. A. TAXES. I. The general properfy tax. 1. Base — ((. The property ineluded and exempt. — All real and personal property is subject to taxation, except as exempted by statute. (1) "Real property," for purposes of taxation, includes not only the land itself, but also all buildings, stiiactures, and improvements. (2) " Railroad property "is declared to be personal for purposes of taxation. (3) Exemptions, in addition to public property, are: Property set apart for educational purposes; graveyards; property of religious, scientific, literary, or benevolent associations; parsonages; endowment funds of public library associations; property of Indians not citizens, except lands held bj' purchase; wearing apparel; private libraries; kitchen and household furniture not exceeding in value $25; growing crops; and armories of the State Guard. All corporate property is made liable to taxation and tax exemptions to corporations are repealed, except as to property held for religious, charitable, educational, literary, or benevolent purposes, and cemeteries. h. Assessment. — The assessment of real and per- sonal property is made by the board of list takers and assessors of each township on the basis of lists made, under oath, by the taxpayers of property owned on June 1 . Property is to be assessed at its true value in money, such valuation, determined after actual view if practicable, to be the full price the property would bring at private sale. The assessment of real property is in force for four years or until altered for improve- ments or deteriorations. Penalty for not listing property is $10 for everj' .flOO withheld from the assessor. Debts owing by any person may be deducted by the tax lister from the amount of the person's credits. Improvements and landfe are to be valued separateh'. Corporations are required to make reports on capital stock and ap- praise the actvial value in cash thereof on June 1, after deducting the assessed value of all real and personal estate, as indicated by the amount of profit made. But if the auditor and state treasurer are not satisfied, they are authorized to make a valuation of the stock. The valuation of the stock is certified to the counties for county, township, town, or city taxes upon the total value of the stock. There is a penalty of 5 per cent for failure to furnish reports. Interests in limited partnerships and joint-stock associations are deemed capital stock and assessed accordingl}'. Companies taxed on capital stock are not assessed fiirther on mort- gages, bonds, or other securities and credits owned by them in their own right. Individual shareholders are not taxed on their stock. The corporation is recjuired to pay the state tax on stock directly to the state treasurer. Bank sliares, states or national, are to be listed liy the liunk lor tlie shareholders at the market or actual value, from which (he vtihie of real and personal property iis.sesscil i.s to Ije deducted. The .stale taxes on the shares are to be paid l)y the cashier to the state treasurer. Shares of .stock in building and loan associations are to be listed bv the .secretary at their actual value. Shares pled'^ed as security for loans are to bo deducted. The secretary is to ]iay to the .state treas- urer the state tax, and to the sheriff the county and scliool tax. Xcj other tax is to be charged on the association. Railroads are assessed Ijy the board of appraisers and assessors upon property of general stale character. Machine and repair .shops, etc., are to Ije assessed by the local list takers. The ajjgregate \'alue of tan- gible property and franchises is apportioned to the counties according to length of road therein. Canal and steamboat companies are to be a.sse.s.sed like raihoads. Telegraph, telephone, express, sleeping car and similar car companies, freight and refrigerator car companies, street railway, waterworks, electric light and power, gas, ferry, bridge, and canal companies, and other corporations exercising the right of eminent domain are a,ssessed by the board of appraisers and assessors on the cash \alue of their prop- erty in the state, as determined from the market value of the capital stock and the amount of mortgages. The valuation is appoitioncd to the counties. c. Eej^ualization . — The coimty board of equalization equalizes the valuation of propert}' by raising or lowering the assessment to make it conform to its true value in money and to the average valuations. The state tax commissioners review the tax lists as passed upon by the county boards and equalize them. 2. Rate— An ad valorem tax of 43 cents on every .^lOO of the value of real and personal property is imposed as follows: General state purposes, 21 cents; pensions, 4 cents: public schools, 18 cents. The taxes for public schools are paid by the sheriff to the county treasuier and appear in reports of county revenue and not of state. 3. (hllection — Taxes are due on the first Monday in September in each year and are collected by the sheriff of the county, who may levy on personalty after November 1 . Taxes are a lien on real property assessed after June 1. Taxes due the state from corporations assessed by the state board of corporation commissioners are to be paid by the secretary of the company direct to the state treasurer. Companies failing to pay the tax are liable to suit and to a penalty of 50 per cent, to be included in the judgment. II. Poll tax. On each male between 21 and 50 } ears of age, except the poor and infirm, there is levied a jjoll tax of •'!?] .29, the proceeds to be devoted to education and to the support of the poor. In 1902 the poll tax collected was $1.58, of which S cents was paid into the state treasury for pensions, and the balance was retained and disbursed in the counties for school purposes. III. Inheritaiiee tax. Both real and personal property, passing ])y will or descent, or transfer made in contemplation of death, where the decedent was a resident or the property was 762 WEALTH, DEBT, AND TAXATION. located in the state, is subject to an inheritance tax as follows : Where the share is from $2,000 to $5,000: (a) Lineal issue or an- cestor, brother or sister, 75 cents per $100; (6) descendant of brother or sister, $1.50 per $100; (c) brother or sister of father or mother, or descendant thereof, $3 per $100; {d) brother or sister of grandfather or grandmother or. descendant thereof, $4 per $100; (e) other collaterals and strangers, $5 per $100; propert_Y passing to the husband or wife of the decedent, or for religious, charitable, or educational purposes, is exempt from tax or dutj'. Wliere the share is from $5,000 to $10,000, these rates are multiplied by li; where from $10,000 to $25,000, by 2; where from $25,000 to $50,000, by 2i; and where over $50,000, by 3. IV Corporation taxes. On every corporation doing business in the state or organized under its laws (railroads, banks, building and loan associations, insurance com- panies, telegraph, express, and telephone companies excepted) an annual franchise tax is imposed: Capital stock, $25,000 or less, $5; $25,000 to $50,000, $10; $50,000 to $100,000, $25; $100,000 to $250,000, $50; $250,000 to $500,000, $100; $.500,000 to $1,000,000, $200; over $1,000,000, $500. Tax mi land companies when actual value does not exceed .$10,000 is $25. Railroads pay •■ privilege tax according to gross earnings per mile: $1,000 or less per mile, per year, $2 per mile ; $1 ,000 to $2,000 per mile, per year, $3 per mile; $2,000 to.$3.000per mile, peryear, $4 permile; over $3,000 per mile, per year, 85 per mile. (Xo county or town tax.) Tax is to be paid to state treasurer. Express, telegraph, and telephone companies pay a license tax of 2 percent on gross receipts within the state, except as follows: If one- fourth assets invested and taxable in state, tax is 1\ per cent; if one- half assets invested and ta.xable in state, ta.x is 1 per cent; if three- fourths assets invested and taxable in state, tax is one-half of 1 per cent. (Xo county or city tax except ad valorem.) Insurance companies are ta.xed at the rate of 21 per cent upon their gross receipts in the state in addition to the license and ad valorem property tax. But if one-fourth of the assets are invested in property taxable in the state, the la.x is 1 per cent on gross receipts and the license is one-half of the amount named. If the amount invested is three- fourths of the total assets, the tax is to be one-half of 1 per cent and the license fee, one-fourth of the amount named. Companies paying these taxes are not liable for the tax on capital stock, and no county or mu- nicipality may impose any additional ta.x or fee. Y Business taxes and licenses. License taxes for the privilege of carryin"; on busi- ness are levied as follows : Theaters— town of over 10,000 inhabitants, $200; town of 5,000 to 10,000, $100; town of 2,.500 to 5,000, $.50; town of 1,000 to 2,.5O0, $25; town of less than 1,000, $15 (one-halt goes to state, one-half to county). Traveling theatrical companies, per exhibition, $10: circuses, menager- ies, per day, .$200; side slmws, per day, $-50 (counties may fix county ta.x between .$200 and $1 ,000). Junk dealers, same as auctioiii'crs ; horse dealers, $25 (none to county); peddlers of clocks, stoves, and ranges, $.50; peddlers of eyegUiss:-s (per county), .$10 (no other tax by town or county). Bicycle dealers — (own of 12,000 inhabitants or over, $10: town of less than 12,0fXJ, $5. IJcalers in theater tickets, $5; commis- sion merchants, Ijrokers, ordealers,$10;,ship brokers, .$20: pawnbrokers, $100; attorneys, physicians, dentists, and oculists, $5 (no city or county shall levy additional license) .Vurtioneers — city of 15,000 inhabitants, .$20; city of 10,000 to 15,0f)0, $15; city of 5,000 to 10,000, $10; city of 1 ,000 to 5,000, $r,. Real estate agents, same as auctioneers. Dealers in fresh meats, same as auctioneers. Wood and coal dealers, same as auctioneers. Photographers, lumber dealers, one-half fee for auctioneers. Undertakers, laundries, steam laundries, sanii^ as auc- tioneers. Collecting necoinits,aL;ency,$25. dealer in .secondhand cloth- ing, $25: livery stables, for each horse or mule kept, .")() cents; sewing machine manufacturers, $350; feather renovators, per county, $10. Peddlers — on foot, per county, $10; animal or vehicle, per county, $30. Itinerant salesman with stand, per county, $100; mercantile agencies, .$200 (no town or county tax) ; gypsies, or fortune tellers, $150; lightning rod agents, $20. Hotels — less than $2 per day, per room, 25 cents; over $2 per day, per room, .50 cents. Cotton com- ' presses, per compress, $50. Billiard and pool tables — with liquor, $50; others, $20. Gift enterprise, prize photographs, $100; slot machines, $10; slot machines, fixed returns, $2.50; skating rinks, merry-go- rounds, etc., $20. Stockbrokers — town of 5,000 inhabitants, $25; town of 5,000 to 10,000, $50; town of 10,000 and over, $75. State banks, private bankers, etc., on each $1,000 capital employed, $1 (no county, city, or town tax) ; agents of packing houses, $100. Breweries and agencies of breweries — brewery, $200; each agency, $.50. Oil tanks, each tank over 500 gallons, $20. Dealers in futures — town of less than 5,000 inhabitants, $50; town of 5,000 to 10,000, $100; town of 10,000 to 15,000, $200; town of over 15,000, $300. Liquor dealers- less than 5 gallons, $.50 per six months; 5 gallons or more, $100 per six months ; malt liquors, $25; druggist selling liquors, $50 per year. Grain distilleries, where liquor is sold — to state, $25; to county, $25. Social clubs, semiannual tax, per member, $1 ; malt liquors only,per member, 50 cents (liquor license taxes are to be applied to county school fund, whether levied by state or county). Merchants' tax, annual license, $1; also on sales less than $500, 50 cents; $.500 to $1,000, $1; $1,000 to $2,000, $1.50; $2,000 to $5,000, $2..50; $.5,000 to $10,000, $4; $10,000 to $20,000, $8; $20,000 to $40,000, $12; $40,000 to $60,000, $16; $60,000 to $80,000, $20: $80,000 to $100,000, $24; $100,000 to $1.50,000, $28; $150,000 to $200,000, $30; $200,000 to $300,000, $35; $300,000 to $500,000, $40; $500,000 to $750,000, $50; over $1,000,000, $70. Dealers in pistols, bowie knives, etc., $10; pianos and organs, $10. Cigarette dealers — manufacturers, under 250 millions, $2.50; 250 to 500 millions, $500; over 500 millions, $1,000 (no countj' or town license); retailers of cigarettes, $5. Public ferries, bridges, etc.,.l per cent of gross receipts; purchase tax, liquor dealers, in addition to ad valorem tax on stock and license tax, 2 per cent on total purchases in or out of state; emigrant agents, $25: itinerant oculists, $25; trading stamp concerns, per county, $50; marriage licenses, $1 . Official seals — great seal of state, $1; seal of state department, .50 cents; seal of state treasurer, SO cents. Insurance companies' license — life insurance, $250; fire insurance, $200; accident insurance, .$200; marine insurance, $200; surety insurance, $100; plate glass and boiler insurance, $100; domestic mutual insurance, $.50; fra- ternal order insurance, $25; bond, investment, title guarantee, etc., $100; other companies, $100. VI. Income tjx. Taxpayers are required to show on their lists their gross incomes from all property not otherwise taxed — state or United States bonds, salary and fees, annui- ties, trades or professions, and to give the sources thereof. Upon the excess over .$1,000, which is exempted, the rate of tax is 1 per cent on the gross income. B. FEES. Certificate of incorporation, per $1,000 stock authorized, '20 cents (minimum, $25); increase of capital per $1,000, 20 cents (minimum, $20); decrease of capital, $20. Private bills to incorporate are taxed double the above fees. COUXT^- llEVENIfES. A. I'.VXES. I. The general jiropcrty ta.r. 1. Base- The property ip.clu(l(^'l and the methods of assess- TAXATION AND REVENUE SYSTEMS— NORTH DAKOTA. 763 ment and of equalization are tlie same for county as for state taxes. 2. Rate— The rate of tax is determined bj^ the board of county commissioners. Various counties are author- ized to levy special taxes for special purposes. The rate may never exceed double that of the state tax, except for a special purpose and with the special approval of the general assembly. 3. Collection — The method of collection is the same as for state taxes. II. Poll tax. Every male inhabitant over 21 and under 50 years of age may be subjected to a poll tax equal to the tax on property valued at $300 in cash. The state and comity capitation tax combined is never to exceed $2 per capita. (See also Poll tax under State revenue.) Ill and JN . Inheritance tax and corporation taxes. There are no county inheritance or special corpora- tion taxes. V. Business taxes and licenses. In any case where a specific license tax is levied for the privilege of carrying on any business, trade, or profession, the countj' may levy the same tax as the state and no more. VI. Income tax. Counties can not levy an income tax. Municipal Revexues. r A. TAXES. I. The general property tax. 1. Base — The propertj^ included and the methods of assess- xiient and of, equalization are the same for municipal taxation as for state. 2. Rate — No municipal corporation is to levy more than 1 per cent on the assessed valuation. 3. Collection— The method of collection is the same as for state and county. II. Poll tax. The aldermen or commissioners may levy a tax on polls taxable b}' the general assembly for state pur- poses. Ill and IV. Inlio'ifmi.ce tax and corporation taxes. There are no municipal inheritance or corporation taxes. V. Business taxes and licenses. The corporate authorities may tax privileges taxed for state and county purposes and all persons selling liquors, except druggists (at retail), per year, $2.5. They may also tax dogs, swine, horses, and cattle running at large within the corporate limits. School Revenues. The property and poll taxes levied by the state specifically for school purposes are paid by the sheriff to the treasurer of the count}- within which they are collected. The income of the permanent school fund and $100,000 appropriated by the legislature from the general state funds is apportioned among the counties by the state board of education on the basis of school population. The state makes additional annual ap- propriations for equalizing school facilities in the sev- eral school districts to enable each such district to maintain schools for at least four months each year. The county board of education apportions all taxes and other school moneys coming under its control among the various townships per capita. If the state tax is insufficient for the support of schools in each school district for four months, a special tax may be levied by the county on all prop- erty, credits, and polls. All proceeds of fires, penalties, and forfeitures, all moneys paid as exemption from military duty, and the net proceeds of licenses to liquor sellers and to auc- tioneers are appropriated to the public schools. NORTH DAKOTA.' North Dakota depends almost wholh" upon the gen- eral propert}- tax for state, county, and municipal rev- enues. There are no inheritance taxes and no special corporation taxes, except license fees on sleeping car and express companies, and a tax on insurance pre- miums which goes to the fire companies. The revenue laws were revised in 1903, but the changes made have not been embodied in this digest. 'This compilation is derived mainly from the following sources: The Revised Codes of the State of Xorth Dakota, 1899: Tribune Compan}', Bismarck, N. Dak., 1899. Laws, Legislative Assembly, North Dakota, 1901: Knight & Lather- warp, Fargo, N. Dak., 1901. CONSTITl-TIONAL PROVISIONS. AmiCl.E II. Sec. 174. The legislative assembly shall provide for raising revenue sufficient to defraj' the expenses of the state for each year, not to ex- ceed in any one vear tour (4) mills on the dollar of the assessed valuation of all taxable property in the state, to he ascertained by the last assess- ment made for state and county purposes, and also a sufficient sum to pay the interest on the state debt. Sec. 175. Xo tax shall be levied except in pursuance of law, and every law imposing a ta.x shall state distinctly the object of the same, to which onlj' it shall be apphed. Sec. 176. Laws shall be passed taxing bj' uniform rule all property according to its true value in money, but the property of the United 764 WEALTH, DEBT, AND TAXATION. states and the state, county, and municipal corporations, both real and personal, shall be exempt from taxation; and the legislative assembly shall by a general law exempt from taxation property used exclusively for school, religious, cemetery, or charitable purposes and personal prop- erty to any amount not exceeding in value two hundred dollars for each individual liable to taxation; but the legislative assembly may, by law, provide for the payment of a per centum of gross earnings of railroad companies to be paid in lieu of all state, county, township, and school taxes on property exclusivelj' used in and about the prosecution of the business of such companies as common carriers, but no real estate of said coi'poration shall be exempted from taxation in (he same manner and on the same basis as other real estate is taxed, except roadbed, right of way, shops, and buildings used exclusively in their business as common carriere, and whenever and so long as such law providing for the payment of a per centum on earnings shall be in force, that part of section 179 of this article relating to assessment of railroad property shall cease to be in force . Sec. 177. All improvements on land shall be assessed in accordance with section 179, but plowing shall not be considered as an improvement or add to the value of land for the purpose of assessment. Sec. 17S. The power of taxation shall never be surrendered or sus- pended by any grant or contract to which the state or any county or other municipal corporation shall be a party. Sec. 179. All property, except as hereinafter in this section provided, shall be assessed in the county, city, township, town, village, or district in which it is situated, in the manner prescribed by law. The franchise, roadway, roadbed, rails, and rolling stock of all railroads ; and the fran- chise and all other property of all express companies, freight line com- panies, car equipment companies, sleeping car companies, dining car companies, telegraph or telephone companies, or corporations operated in this state, and used directly or indirectly in carrying persons, prop- erty, or messages, shall be assessed by the state board of equalization at their actual value, and such assessed valuation shall be apportioned to the counties, cities, towns, villages, townships, and districts in which such railroad companies, express companies, sleeping car companies, telegraph and telephone companies arc located or through which the_v are operated, as a basis for taxation of such property, in proportion to the number of miles of such property within such counties, cities, towns, villages, townships, and districts. But should any railroad allow any portion of its roadway to he used for any purpose other than the opera- tion of a railroad thereon, such portion of its roadway, while so used, shall be assessed in the manner provided for the assessment of other real property. Sec. 180. The legislative assembly may provide for the levy, collec- tion, and disposition of an annual poll tax of not more than one dollar and fifty cents on evers^ male inhabitant of this state ()^•er twenty-one and under fiftv years of age, except paupers, idiots, insane persons, and Indians not taxed. OFFICERS. The officers most directly concerned with taxation are: (1) Township assessor, elected annually with the other town officers. (2) City assessor, appointed in each even numbered j'car Ijy the mayor, with the approval of the city council. (3) County assessors, in counties not organized into civil townships, elected for two years. (4) County treasurer, elected every two j'ears, and eligible for not more than two terms. (.5) Town board of review, composed of the board of supervisors of each town, the president and auditor of each incorporated village, and the mayor, auditor, and senior alderman from the several wards of each city. (G) County board of review and equalization, composed of the board of county coinmis.sioners. (7) State board of equalization, composed of the governor, state audi- tor, state treasurer, attorney-gener-ul, and the connnissioner of agricul- ture and labor. State Revenues. A. T.VXES. I. The general 'property tax. 1. Base — a. The property included and exempt. — All real and personal property in this state, and all personal prop- erty of persons or corporations residing or doing busi- ness therein, except as specially exempted, is subject to taxation. (1) " Real property,'' for the purposes of taxation, includes the land itself, whether laid out in town lots or otherwi.se, and all buildings, structures, and improvements (except plowing and trees thereon), and all rights and privileges, and mines and quarries appertaining thereto. (2) " Personal property ' ' includes all goods, chattels, credits, moneys, and effects wheresoever they may be; all ships, boats, and vessels, whether at home or abroad, and all capital invested therein ; all moneys at interest, whether within or without the state, due the person to be taxed, and all other debts due such persons; all public stocks and securities; all stock in turnpikes, railroads, canals, and other corporations, except na- tional banks out of the state, owned by inhabitants of this state; the income of any annuity unless the capital of such annuity be taxed within the state; all improvements made upon lands held under laws of the United States, the title to which is in any railroad company or other corporation not subject to the same mode and rule of taxation as other property. The gas and water mains and pipes laid in roads, etc., are personal property. (3) Exemptions, in addition to public property, are: Schools, acad- emies, colleges, and institutions of learning with the books and furniture therein, and grounds not to exceed forty acres not used with a view to profit; churches; cemeteries; buildings for purely public charity; public hospitals, and all moneys and credits of each institution; and personal property of each individual to the amount of $10. Exempted property is to be assessed and valued as other property. h. Assessment. — There is but one assessment for state, county, and city purposes. All counties or parts of counties not organized into civil townships are di- vided into assessors' districts ; each organized civil town- ship and each city constitutes such a district. All property is assessed annually at its full cash value on April 1, and the district assessor is to determine the true and full vahie of each tract and parcel of real prop- erty by actual examination. A statement of personal property, verified by oath, is to l)e made l)y the owner, with reference to the value on the 1st day of April. It is the duty of the assessor to fix the true and full value of all items of personal property and he is to take as a basis the price at a fair voluntary sale for cash. Refusal to list or swear to the statement is to be noted by the assessor and prevents any apphcation for correction of the assessment as made by the as- sessor. Refusal is a misdemeanor and a false list is perjury. In unorganized counties taxation is administered by the county to which it is attached for judicial purposes, and taxes arc assessed for state purposes only. Stockholders of every bank, state and national, are assessed on their stock where the bank is located. -Vs a basis for valuation of the shares the assessor is to deduct the amount of invest- ment in real estate from the aggregate amount of capital and surplus and undivided profits. Corporations are, in general, assessed as indi- \'iduals, except railways, including street railways, and certain other public ser\i(C companies, which are assessed by the state board of TAXATION AND REVENUE SYSTEMS— NORTH DAKOTA. 765 equalization. The capital stock and 1'ianclii.scs arc to be listed where the principal office is located. The aggregate amount of indebtedness, except for current expenses, not paid for purchase or improvement of propertjr and the value of real and personal property are both de- ducted from the market value of the shares of stock. The remainder is then listed as "bonds and stocks." Such stock need not be listed by the shareholder. The state board of equalization assesses the franchise, roadway, roadbed, rails, and rolling stock of all railroads operated in the state. Apportionment is made by the board to counties according to mileage. The county auditor apportions the valuation to the cities, towns, townships, and districts, and the same is to be taxed in each county as personal property. Express, telegraph, telephone, freight line, and equipment compa- nies, and sleeping and dining car companies are assessed by the state board of equalization on their franchise and property. The apportion- ment is the same as that of railroad valuation. The property of itinerant, transient, or other merchants, salesmen, or other persons and of all merchants and salesmen of bankrupt stock, etc., brought into the state after the regular assessment, is to be as- sessed, when found, as other property. c. Equalization. — The town board of review equal- izes the assessment between individuals in its town or district and supplies omissions. An appeal from its decision lies to the district court. The count}' board of review and equalization equal- izes the assessment made in the districts not embraced in an incorporated city, town, village, or civil township. This board also equalizes between the several assess- ment districts, but it is not to reduce aggregate values of the county. Town and municipal officers are to advise with the board. The state board of equalization equalizes between the several counties of the state. It may not reduce the aggregate valuation more than 1 per cent. 2. Rate— The state tax is levied by the state board of equaliza- tion and is to be the amount necessary to meet the appropriation of the legislative assembly and the estimated general expenses of the state. The rate of the general state tax is not to exceed 4 mills on the dollar. 3. Collection — Taxes are collected by the county treasurer for state, county, city, town, school, poor, bridge, road, or other purposes. All taxes become due on the 1st day of November and delinquent on the 1st day of February, after which date a penalty of 5 per cent attaches to personal property' taxes, and collection may be en- forced by distress and sale of such property. The penalty on real property taxes is 3 per cent on delin- quency, 3 per cent additional on the 1st of June, and 5 per cent more on the 1st of November. Taxes on real property are made a perpetual lien upon all real and personal property of the taxpayer, either owned when the tax fell due or subsequently acquired. Real taxes are enforced by sale. II and III. Poll tax and inheritance tax. There is no state poll tax and no inheritance tax. IV. Corporation taxes. Corporations are, in general, taxed under the general property tax. All companies other than railva\' and street railway corporations operating railroads in the state arc required to pay a license fee of $100 per annum on each sleeping car operated in the slate, provided that the aggregate amount of sueli lieenKe fee is not to exceed $.'5,000 per annum. The license fee is to be paid b}' Jlay ]. Default for thirty days incurs a penalty of 2.5 per- cent. Sleeping cars operated by railroad companies as a part of their rail- way equipment are exempt. Express companies doing business in the state are required to pay a license fee of $.5 for each station, city, and village having at least 200 inhabitants, in which they have an agent; $10 for those of from 200 to 1,000 inhabitants; $25 for tho.se of from 1,000 to .3,000 inhab- itants, and 850 for those of over 3,000 inhabitants. The license is to be paid by August 1. Penalty for A-iolation of these requirements is a fine of from $200 to $1,000. Every insurance company doing business in the state except joint- stock and mutual companies organized under tlie laws of the state is required to pay to the commissioner of insurance 2\ per cent of the gross amount of premiums received in the state for the year. The old gross earnings tax on railroads was declared unconstitu- tional in 1891 ana aoes not appear m the later codes. V. Business taxes and licenses. The following are annual taxes: Commission merchants, $5; public warehouses — capacity less than 10,000 bushels, $2: more than 10,000 bushels, $3; ticket agents, $5. B. FEES. By secretary of state. — Filing articles of incorporation of corporations for profit, $5,- other corporations, $2. Certificate of corporate exist- ence, $3: commissions, $3: filing notice of appointment of agent, $3; certificate of increase of capital stock, $3. By insurance commissioner. — Insurance companies — filing articles of incorporation or copies thereof, $25; filing annual statement, $2.50; certificate of authority, $2. There is also the usual reciprocal provision as to reciprocal taxes, licenses, and fees upon foreign insurance com- panies. By state treasurer. — Every corporation for profit, except building and loan associations, county mutual insurance companies, corpora- tions for the manufacture of dairj' produce and the improvement of breeds of stock, and agricultural fair corporations, are required to pay on fifing articles of incorporation — first $.;0, 000 capital stock or frac- tion thereof, $.50; ever_y additional $10,000 or fraction thereof, $5; in- crease of capital, every $10,000, $5. By state examiner. — Building and loan associations — first $100,000, $20; each additional .$100,000 or fraction, $10. Examination of banks, capital $10,000 or less, $10; capital $10,000 to $20,000, $15; capital $20,000 to $40,000, $20: capital $40,000 to $(iO,000, $25; capital $60,000 to $80,000, $30; capital over .$80,000, $35. By secretary of state board of pharmacy. — Druggists — annual reg- istration fee not to exceed $3; examination fee, $5. CouXTY RK^'EXU1^S. A. TAXES. I. The general property tax. 1. Base — The property included and the methods of assess- ment and of equalization are the same for county as for state taxes. 766 WEALTH, DEBT, AND TAXATION. 2. Rate— County taxes are to be levied in specific amounts by the county commissioners, and are to be based upon an itemized statement of the county expenses for the ensu- ing year and of the outstanding indebtedness. No greater levy is to be made than will equal the amount of such expense plus 5 per cent of such amount, to- gether with the amount of one year's interest upon and 10 per cent of the principal of the outstanding debt. This is not to exceed 8 mills on the dollar for ordinary county reve- nue, including the support of the poor; 2 mills on the dollar for a bridge tax; nor 2 mills on the dollar for a road tax, to be paid in money or labor at the rate of $1.50 per day; a further tax of not to exceed 2 mills on the dollar for emergency purposes; and for county sinking fund such a sum as will pay interest for one j^ear and 10 per cent on the principal, or as fixed b}^ the legislati%'e assembly. The commissioners are authorized to levy 2 mills on the dollar upon all real estate in the county for destruction of gophers. For schools the tax is 2 miUs on the dollar. 3. Collection — Collection of county taxes is the same as that of state taxes. II. Poll-tax.- a. ScJiools. — The county auditor may levy a tax of $1 on each elector in the county for the support of the common schools. h. Roads and hridges. — A poll tax of .fl.50 may be levied by the county commissioners on every male per- son between 21 and 40 years of age for roads' and bridges. This can be paid in labor in lieu of money. Ill and IV. Inheritance tax and corporation taxes. There are no inheritance or corporation taxes. V. Business taxes and licenses. Ferries are leased to the highest bidder. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the methods of assess- ment and of equalization are the same for all township, town, city, and school district taxes as for the fttate. 2. Rate— The electors at the annual township meeting may vote such sum for the repair and construction of roads and bridges, for the support of the poor, and for all township charges as they think expedient. The road taxis not to exceed 5 mills; nor the bridge tax, 2 mills. Cities, towns, and villages having not less than 3,000 inhabitants may levy taxes as follows: Interest fund for bonds, 12 mills on the dollar; sinking fund for bonds 4 mills on the dollar; school purposes for bonds, 20 mills on the dollar; municipal purposes generally, 20 mills on the dollar. The village tax is not to exceed 50 cents on $100. 3. Collection — The collection of these, as of state taxes, is made by the county treasurer, for which he retains a commis- sion of 1 per cent. II. Poll tax. Every male inhabitant above 21 and under 50 years of age, except paupers, idiots, and lunatics, is to be as- sessed one day's labor in each year. All road taxes collected from residents of any city, town, or village by the treasurer of the county are to be turned over to the municipality. III. Inheritance tax. There is no inheritance tax. IV. Corporation taxes. Every city, town, or village is entitled to receive 2 per cent of the insurance premium received from policies on property therein, as col- lected by the state treasurer, for the support of its organized fire department. V. Business taxes and licenses. The city council has power to fix the amount, terms, and manner of issuing licenses to hawkers, peddlers, pawnbrokers, keepers of ordi- naries, theatrical exhibitions, shows and amusements, ticket scalpers and employment agencies, hackmen, omnibus drivers, carters, cab- men, draymen, porters, expressmen, watermen, runners for public houses; billiards, bagatelle, and other games in any place of public resort; auctioneers, lumber yards, public scales, money changers, and brokers. Hogs, $2; female dogs, $3. Villages have the same powers. School Revenues. The state tuition fund, composed of the net proceeds of fines and penalties, the interest and income from. the permanent school fund, and the leases of school lands, is apportioned among the counties of the state in pro- portion to the number of children of school age and in the same manner among the several school districts of the county. Each district school board may levy a tax for school purposes upon the property of the district not to exceed 30 mills on the dollar. The county auditor is to levy a tax of 2 mills on the dollar on all property in the county and a tax of $1 on each elector of the county, both of which are appor- tioned to the school districts. TAXATION AND REVENUE SYSTEMS— OHIO. 767 OHIO. Ohio has a system of revenues composed of the gen- eral property tax, supplemented very largely by the state's proportion of the liquor tax; by so-called excise taxes on corporations engaged in public service, on domestic and foreign corporations engaged in business within the state, and on insurance companies; and by a collateral inheritance tax three-fourths of which accrues to the state. The effort is being made to reduce the state levy on general property by obtaining sufficient revenues from the other sources mentioned. This has succeeded to the extent that in 1902 the sum of 3?93,620 only was levied on the grand duplicate for state general revenue purposes. The schools are still a charge on the general property tax. A peculiar feature of the Ohio law is the permission granted to the county commissioners to employ tax inquisitors to ferret out evasions of taxes, these inquisitors being paid by commissions on the amount they enable the government to recover. CONSTITUTIONAL PROVISIONS. ARTICLE .\. Sec. 7. The commissioners of counties, the trustees of townships, and similar boards shall have such power of local taxation for police pur- poses, as may be prescribed by law. ARTICLE XII. Sec. 1. The levying of taxes by the poll is grievous and oppressive; therefore, the general assemblj' shall never levy a poll tax for county or state purposes. Sec. 2. Laws shall be passed, taxing by a uniform rule all moneys, credits, investments in bonds, stocks, joint-stock companies, or other- ^^ise ; and also, all real and personal property, according to its true value in money; but burying grounds, public schoolhouses, houses used exclu- sively for public worship, institutions of purely public charity, public property used exclusively for any public purpose, and personal property to an amount not exceeding in value two hundred dollars for each indi- vidual, may, by general laws, be exempted from taxation; but all such laws shall be subject to alteration or repeal, and the value of all prop- erty so exempted shall from time to time be ascertained and published, as may be directed by law. Sec. 3. The general assembly shall provide by law for taxing the notes and bills discounted or purchased, moneys loaned, and all other property, effects, or dues of every description (without deduction), of all banks now existing or hereafter created, and of all bankers, so that all property employed in banking shall always bear a burden of taxation equal to that imposed on the property of individuals. Sec. 4. The general assembly shall provide for raising revenue suffi- cient to defray the expenses of the state for each year, and also a suffi- cient sum to pay the interest on the state debt. Sec. 5. No tax shall be levied, except in pursuance of law; and every law imposing a tax shall state distinctlj? the object of the same, to which only it shall be applied. Sec. 6. The state shall never contract any debt for purposes of internal improvement. 'This compilation is derived mainly from the following sources: The Annotated Revised Statutes of the State of Ohio, by Clement Bates. Third edition of 1900, fourth edition to 1904, in three vol- umes. Published at Cincinnati in 1900 and in 1903, respectively. Tax Laws of Ohio, so far as the same relate to the assessment of per- sonal property as codified and revised for 1903, "to which is appended Revised Instructions to County Auditors and Personal Property Assess- ors for the year 1903, by the auditor of the state." OFFICERS. The officers most directly concerned with taxation are: (1) The district assessors, elected annually in eacli town.ship and city ward, or, in certain cities, appointed. (2) The counl^f auditors, elected for a term of three years. (3) The state auditor, elected for a term of four years. (4) The state board of appraisers and assessors, composed of the state auditor, state treasurer, and attorney -general. (5) The annual county (and city) boards of equalization, each com- posed of the county commissioners (the general governing body of the county) and the county auditor; (in cities the board is composed of the auditor and a number of citizens, usually six, appointed for this work by the city council, the mayor, or the board of tax commissioners, the prac- tice varying in the different classes and grades of cities.) (6) The decennial county boards of equahzation for real estate, com- posed of the annual county boards, with the surveyor added. (7) The decennial state board of equalization for real estate, com- posed of as many persons as compose the state senate, and elected from the senatorial districts. (8) The annual state board of equalization for banks, composed of the governor, the attorney-general, and the state auditor. (9) The annual state board of equalization for railroads, composed of the state auditor, the commissioner of railroads and telegraph lines, the attorney-general, and the state treasurer. (10) The county treasurers, elected for two years, who collect state, county, and local taxes. (11) Tax inquisitors, who may be appointed by the county commis- sioners, together with the county auditor and treasurer, to search for and help recover taxes that have been evaded. •State Revenues. A. taxes. I. Tlie general property tax. 1. Base — a. The property included and exempt. — All property in the state, whether real or personal, and whether belonging to individuals or corporations, and all moneys, credits, investments in bonds, stocks, or otherwise, of persons residing in the state, are de- clared to be subject to taxation, except only such as may be expressly exempted. (1) "Real property" includes not only land itself, with all things contained therein, but, unless otherwise specified, all buildings, -im- provements, and fixtures, with all rights and privileges pertaining thereto. The roadbed, water and wood stations, and such other realty as is necessary for the daily running of railroads is classed as personal property. (2) "Personal property" includes every tangible thing being the sub- ject of ownership, whether animate or inanimate, other than money, and not forming part of any parcel of real property, as hereinbefore defined; the capital stock, undivided profits, and all other means not forming part of the capital stock of e%'ery company, whether incor- porated or unincorporated, and every share, portion, or interest in such stock, profits, or means, by whatsoever name the same may be desig- nated, inclusive of every share or portion, right, or interest, either legal or equitable, in and to every ship, vessel, or boat, of whatsoever name or description, used or designed to be used either exclusively or par- tially in navigating any of the waters within or bordering on this state, whether such sliip, vessel, or boat shall be within the jurisdiction of this state, or elsewhere, and whether or not the same shall have been enrolled, registered, or licensed at any collector's office, or within any 768 WEALTH, DEBT, AND TAXATION. collection district in this state; the money loaned on pledge or mort- gage of real estate, although a deed or other instrument may have been given for the same, if between the parties the same is considered as security merely; "the gross premium receipts" of insurance companies for the calendar year previous to assessment, less dividends of surplus, cancellation or surrender values, and commissions paid in the state, is classed as the personal property of each agency. "Money, " or " moneys, " is any surplus or undivided profits held by societies for savings or banlss having no capital stock, gold and silver coin, bank notes of solvent banks, in actual possession, and ever}' de- posit which the person owning, holding in trust, or having the bene- ficial interest therein, is entitled to withdraw in money on demand. "Investment in bonds" are all moneys in bonds, or certificates of indebtedness, or other evidences of indebtedness of whatever kind, whether issued by incorporated or unincorporated companies, towns, cities, villages, townships, counties, states, or other incorporations, or by the United States, held by persons residing in this state, whether for themselves or others. The courts liaA'e ruled that ''investments" in exempted property, such as United States bonds or greenbacks, may be taxed only for that proportion of .1 year's taxes which corre- sponds to that proportion of the whole year during which the exempt property was not held. (See Shotwell r. Moore, 129 U. S. Supreme Court, 590.) "Investment in stocks" arc all moneys invested in the capital or stock of any association, corporation, joint-stock company, or other company, the capital or stock of which is or may be divided into shares, which are transferable by each owner without the consent of the other partners or stockholders, for the taxation of which no special provision is made by law, held by persons residing in the state, either for themselves or others; shares of stock in Ohio companies taxed on their capital stock in Ohio arc not included. "Credits" are the excess of the sum of all legal claims and de- mands, whether for money or other valuable thing, or for labor or services due or to become due to the person liable to pay taxes thereon, including deposits in banks or with persons in or out of this state, other than such as are held to be money, as hefeinbefore defined when added together {estimating e\'erj' such claim at its tme value in money) f)ver and above the sum of legal bona fide debts owing by such person; but in making up the sum of legal bona fide debts owing, there shall be taken into account no obligation to any mutual insurance company, nor any unpaid subscription to the capital stock of any joint-stock company, nor any subscription for any religious, .scientific, literary, or charitable purpose; nor any acknowledgment of any indebtedness, unless founded on some consideration actually received, and believed at the time of making such acknowledgment to be a full consideration therefor; nor any acknowledgment made tor the purpose of diminish- ing the amount of credits to be listed for taxation: Provided, That pen- sions receivable from the United States shall not be held to be credits. Both credits and debts are to be estimated at no l-i'-g":- rum than it is believed can be collected or paid. (3) Exemptions consist of all public property, and property used exclusively for or belonging to or included under the following; Armo- lies; cemeteries and companies for preserving dead bodies; charities; rliurchcs; fire companies; indigent and insurance funds of cei-tain secret, religious, and charitable .societies; certain law libraries; per- sonal property of each taxpaj'er up to $100, excepting do^^s; public parks ei)ntaining prehistoric earthworks; .soldiers' monuments. h. Asscssmnil. — In general, there is but one assess- ment for .state, county, and municipal taxes. Certain classes of propertj^ notably that of corporations, are assessed by the county auditors or by special state boards, and generally such assessment is apportioned among the different townships to which it properlj^ be- longs by more or less arbitrary rules. With the ex- ception of real estate and certain other minor excep- tions, all property is ass(>ssed annually. Ileal estate is assessed but once every ten years (last time in 1900-1901), the assessment so made remaining in force for a decade; the only revision being by the addition each j^ear of new construction, or the deduc- tion of buildings destroyed, when over ?100 in value. The initial assessment of real estate is made by the district assessor, who receives from the county auditor maps and an abstract showing the real property re- corded in the county. He returns his "lists" to the county auditor. The "lists" so returned are in tabu- lar form and contain the names of the owners and the description and value of all real property. There are two "lists," one for town lots and one for acreage property. Exempt real estate has to be listed and valued. Real estate, excluding growing crops, is as- sessed at its true value in money, and not at the price it would bring at auction or forced sale. The assess- ment so made may be reviewed by the county auditor. The assessor "at the time for taking the lists of per- sonal property, etc.," each year corrects the assess- ment of real property by adding new buildings and deducting property destroyed when over $100 in value, and by correcting errors or omissions discovered. (See Equalization.) Every person of full age and of sound mind is required each year to list all taxables in his possession. lie is required to take oath that the property so "listed" is all that is owned by him or under his control subject to taxation on the second Mondaj' in April, and that the value afiixed to each item is "the true value thereof as ascertained by the usual selling price thereof for cash, at voluntary sales thereof at the time and place of listing,'' or such price as could be obtained for it in monej' at such sale. Persons claiming to have nothing to list must take oath to that effect. In case a person refuses to list his taxable property or refuses to swear to the list, the assessor makes return of such property as he can find, and the auditor raises the assessment by 50 per cent. The penalty for a false return is an assessment at .50 per cent in addition to true value. All officers connected with the assessment, from the assessor up, are authorized to examine persons under oath and to examine books, etc. The county auditor is required to call together once each year prior to the assessment all the assessors in his county for consultation and to instruct them as to uniformity. The county auditors of the counties through which any railroad runs constitute a board of appraisers and assessors for such railroad. The stationary properly of < ach road is apportioned among the townships, etc., through which it passes, and the rolling stock in proportion to the mileage in each. ^Vhen a railroad has part of its road in the state and part in another state the board is required to take the value of all property and divide it in the proportion which the road in the state bears to the whole, apportioning the latter among the counties, etc., as aforesaid. Bank shares are taxed 1o their owners, but the banks report to the enmity auditors the names, residences, and the number of shares of stockholders, tcjgether with the rescxu'ces of the banks. On this basis ■ the county auditor lixes the \alue of the shares. They are taxed whore the bank is located. Deposits are the property of depositors and must be listed by them for taxation, while the bank itself nmst list and pay taxes on the surplus and undivided profits, real estate, and furniture. An attempt to value national bank stocks at their full value was de- feated by the courls, on the ground that " (he syst-niiitic "-'ir' intentional TAXATION AND REVENUE SYSTEMS— OHIO. 769 valuation idI' all other moncyod capital by taxing olTjcials far below its true value, while the shares are assessed at their full value, is a violation of the act of Congress. " ' The property of corporations, not .specially provided foi-, is re- turned to the county auditors, wlio assess it and apportion the total assessment among the townships, villages, cities or wards in proportion to the real property of the corporations within eacli. The following classes of corporations make their returns to the slate auditor and aie assessed by the state board of appraisers and assessors upon the basis indicated, the assessment also being apportioned as indicated below. Express, telegraph, and telephone companies are assessed on that proportion of their total properly which is used in the state, by rules to be determined by the state board of appraisers and assessoi-s; the apportionment for express companies being made on the basis of gross earnings, and for telegraph and telephone companies on the basis of mileage of wire. Freight-line and equipment companies and sleeping ear companies are assessed upon the amount and value of that proportion of the capital stock which represents the capital and property owned and used in Ohio, the guide being the mileage of roads over which tlie rolling stock is run. Entire tax is paid into the state treasury. The following peculiarities in procedure should be noted: ilercliants and manufacturers are assessed upon their average holdings throughout the year, and not upon what they may happen to hold on tax day; transient traders are assessed upon thaf proportion of their stock which the time they are present bears to the year, and may be assessed whenever they arrive; t^us, a trader opening a shop for one month only pays on one-twelfth of his stock, whether he was present on tax day or not. Dogs are listed separately and need not be valued by the owner, nor should they be included in the $100 of exempted personal property. A per capita tax of $\ on each male and spayed female and $2 on each unspayed female is levied. The count3' commissioners, the county auditor, and the county treas- urer in any county, or a majority thereof, when they have reason to believe that there has not been a full return of property within the county for taxation, shall have power to emploj' any person to make inquiry and to furnish the county auditor the facts as to any omissions of property for taxation and the evidence necessary to authorize him to subject to taxation any property improperly omitted from the tax dupli- cate: compensation not to exceed 20 per cent of taxi's recovered ma}' be granted by above authorities. In counties containing large cities there is no percentage limit on compensation. c. Equalization. — It is a general rule that the aggre- gate value returned by the assessing authorities maj^ not be reduced by process of equalization. Real property valuations are equalized, first, by the decennial county boards of equalization ' ' so that each tract or lot shall be entered on the tax list at its true value." Then the decennial state board equalizes the valuations between the several towns and counties. After that the county board may reconvene as a ' ' board of revision," to pass upon complaints which may have been filed with the auditor. The changes made annu- ally in the assessment of real property are equalized bv the annual county boards. The valuations of personal property, monej^s, credits, and investments are equalized annually by the county or the city boards of equalization. The assessment of railroads is equalized annually by the state board of equalization for railroads. 'This decision was materially changed by the Supreme Court of the United States, in Lander, Treas., v. Mercantile Bank, 186 U. S., 4.58. The assessment of banks is equalized annually by the state board of equalization for incorporated banks. This board may raise or lowei' the aggregate assessment of banlvs, but not more than by 20' per i-<'Tit in either direction. 2. Rate— The rate for state taxation, expressed in mills upon each dollar of the assessed valuation of property, is fixed each year by the general assembly. Should the general assembly fail to fix the rate, the statutory rates provided for each of the several funds prevail. The funds for which such rates are fixed are: The sinking fund, eighteen one-hundredths of 1 mill: the common .scho61 fund, ninety-five one-hundredths of 1 mill; and the Ohio State and Miami University fund, fifteen one-hundredths of 1 mill. For the past tw(j years the income has been sufficient from the \arious forms of excise taxes, so that no state levy for "general revenue" has be«n lequired. •3 . Collection — The lien for taxes attaches to the property in each year on the day preceding the second Monday in April, except bank taxes, which attach on the first Monday in ]\Iay. All taxes, state, county, and local, are collected by the county treasurer. At least one-half of all taxes and all of the road tax, must be paid on or before the 20th day of December, the remainder on or before the 20th day of June next ensuing. The penalty for de- linquency is .5 per cent (for the use of the treasurer), and if the first installment is not paid when due, the whole amount becomes delinquent on the day when the first was due. Delinquent taxes are collected by dis- traint and sale. In case of taxes on real estate which have become de- linquent by failure to pa}' one-half on the 20th of De- cember and which can not be collected by distraint and sale of personalty, the penalty is 15 per cent, and this, with taxes and cost, is eventually collected by sale of the property. II. Poll tax. Prohibited by the constitution. III. Inheritance taxes {repealed in 1906). Direct (declared unconstitutional) : Base — (a) A direct inheritance tax was enacted l^y the general as- sembly of the state of Ohio April 2.5, 1904 (97 O. L., 398, 400). It pro- vides that the right to succeed to or inherit property within the juris- diction of this state, ■*■*■* whether Ijelonging to inhabitants of this state or not, tangible or intangible, including annuities, which shall pass by will or by the inheritance laws of the state, or by conveyance made to take effect in possession or enjoyment after the death of the grantor, to the use of tlie father, mother, husband, wife, brother, sister, niece, nephew, lineal descendant, adopted child, or person recognized as an adopted child and made a legal heir, or the lineal descendant thereof, the lineal descendant of any adopted child, the wife or widow of a son, the husband of a daughter of a decedent, or to anyone in trust for such person or persons, shall be taxed upon the value of the property exceed- ing $3,000 succeeded to or inherited by any person, 2 per cent on such excess; such tax to be borne by the person so succeeding to or inheriting the same. Such tax becomes due and payable immediately upon the death of tlie decedent and at once becomes a lien upon the property subject to such tax. 932—07 -49 770 WEALTPT, DEBT, AND TAXATION. The attorney-general ot the state and the prosecuting attorneys of the various counties are cliargod with the duty of collecting such tax. The taxes imposed bj' this act are paid into the state treasury by the executors or other persons charged with the paj'ment thereof for the use of the state. All property within the jurisdiction of the state, and any interests therein, whether belonging to inhabitants of the state or not, and whether tangible or intangible, which shall pass by will or by the intestate laws of the state, or by deed, grant, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor, to any person in trust or otherwise, other than to or for the use of the father, mother, husband, wife, brother, sister, niece, nephew, lineal descendant, adopted child, or person recognized as an adopted child and made a legal heir, or the lineal descendants thereof, the wife or widow of a son, the husband or daughter of a decedent, is subject to a tax of 5 per cent of the in- heritance above .$200. Such taxes become a lien on the property upon the death of the decedent, are payable into the county treasury, and if not paid within a year, the prosecuting attorney is to sue. The state receives 75 per cent of the tax. Property passing to the state of Ohio, any municipal corporation or other political subdivision for exclu- sively public purposes, or to any public institution of learning, public charity, or other exclusively public purpose, is exempt. IV. Corporation taxes. All corporations are taxed under the general prop- erty tax. Certain classes of corporations pay an additional state tax, known as an excise tax, as follows: Railroads, which pay one-half of 1 per cent of that part of their gross earnings proportional to the mileage in Ohio; express companies, which pay 2 per cent of their gross earn- ings less what is paid for transportation of freight; sleeping, palace, chair, dining, and buffet car companies, and freight line and equip- ment companies, which pay 1 per cent on the excess of the value of that proportion of their capital stock for Ohio over tire value of their real estate; electric light, gas, natural gas, pipe-line, waters orks, street railroad, and messenger or signal companies, which pay 1 per cent of their gross receipts from business done in Ohio. Railroads also pay the expenses of the state railroad commissioner's office, not to exceed JSLSjOOO, which is apportioned among the railroads in proportion to net earnings. Insurance companies are assessed, as above explained, on their gross premiums at each agency as if on personal property. The tax is 2J per cent per annum. The assessments for the excise taxes are made by the state board of appraisers and assessors, and the taxes are collected by the state treasurer. V. Business taxes and, licenses. The stale levies license taxes on auctioneers, the rate being fixed in each case by the court of common pleas. Also, duties on certain articles .sold at auction. Also, an annual license tax on peddlers, $12 if they go on fool, $20 if with one horse, .$28 if witli two liorses, $60 if on boiit or train. Also, n liicn.sc tax on itinerant vendors of |2.5 per annum. Also, a. license tax on the manufacturer, importer, or agents of any coiiimercial fertilizer' of .$20 annually on each train. This is paid direclly (o the Oliio slalc lioaid of agi'iculture. The liquor tax (known as the "Dow law"): Upon the business of trafficking in spirituous, vinous, malt, or any intoxicating liquors, there shall be assessed yearly, and shall be paid into the county treas- ury, by every person, etc., engaged therein and for each place where such business is carried on, the sum of $350. The tax becomes a lien on the propertj' on the fourth Monday in May each year, and is paya- ble and collectible at the same time and in the same maimer as the property taxes. Three-tenths of the proceeds are paid into the state treasury, five-tenths of that received in each township or village to the township or village treasury, part for the benefit of the police or poor firnds, and two-tenths into the county poor fund. Dealers in cigarettes and cigarette wrappers, wholesale, $30 annu- ally; retail, $15 annually. B. FEES. The secretary of state collects on copies of documents, 10 cents per 100 words; on seal, 50 cents; and from testing gas meters, $5. The secretary retains $1 ,000 of such fees collected during the year and pays balance into state treasury. Fees for filing the articles of incorpo- ration— stock under $10,000, fee $10; over $10,000, one-tenth of 1 per cent, the same amount to be paid as an annual fee; same for increase Mutual or other companies without stock, $25; religious, benevolent, or literary corporations, $2; building and loan, $10; increase of stock, $5; certificate of reduction of stock, any corporation, $5; change of name, $5; amending articles of incorporation, 20 cents per 100 words, minimum, $5; for filing or copying miscellaneous other documents, $5, or 20 cents per 100 words. Foreign corporations, excep't those engaged in interstate commerce,, pay above fees of one-tenth of 1 per cent on that part of their capital stock which represents property owned and used and business transacted in Ohio, the same to be paid annually to the secretary of state, and paid by him into the state treasury. The superintendent of insurance collects the following fees: Filing copy of charter, $25; filing annual statements, $20; each certificate of authority or license, $2; each copy ot paper filed, 20 cents per folio and $1 for seal. Life insurance companies pay further 1 cent per $1,000 insured for making valuations of its policies. Board of pharmacy collects: Examination as pharmacist, $5; exami- nation as assistant pharmacist , $2. County Revenues. A. TAXES. I. The general properly tax. 1. Base — The proper!}' subject to taxation and the methods of assessment and of ecpalization are the same for count}' as for state. 2. Rate— The rate in mills on each dollar of assessed valuation is fixed by the county commissioners, under certain statutory restrictions as to the maximum amount to be levied for each purpose, except for the state and county road improvement fund, the rate for which is five-tenths of 1 mill. These maximum rates vary with the amount of property in the count}-. Gen- erally these rates may be exceeded only by sanction of a popular vote. 3 . ( 'ollection — The same as for state taxes. II. Poll tax. There is no county jMill tax. (See Const., Art. xii, sec. 1.) TAXATION AND REVENUE SYSTEMS— OKLAHOMA. 771 III. Inlierltancc tax. The county receives 25 per cent of th(> collateral inheritance tax. (See St!ite revenues, a, III.) TV Oorpomtlon taxes. There are no special corporation taxes for the coun- ties. V. Biiftliiess taxes and licenses. By the court of common pleas: Fen-ics, .$2 to $.50 annually. By the county auditors: Traveling or tcmpoiary shows, circuses, etc., according to population ot place where exhibited, |25, 140, and $60 per exhibition, ^luXKIPAL ReVENUKS. A. T.VXES. I. The general propetiy tax. 1. Base — The property subject to taxation and the methods of assessment and of equalization are the same for municipal taxation as for state. •2. Rate— The rate in mills on each dollar of assessed valuation is fixed, under certain statutory restrictions as to the maximum rates for specified purposes, by the town- ship trustees, the trustees of hamlets, or the city coun- cil. These rates may be exceeded by popular vote. Villages may levy a road tax. 3 . Collection — The same as for state taxes, except that in certain townships the amount levied for the road tax may be paid in labor on the roads at the rate of .11.50 per day, which labor must be performed before the 1st day of September. In certain cities the dog tax is collected by the city clerk. 11. Poll tax. All males 21 to 55 yeai's of age able to perform or cause to be performed the labor (on highways within road districts and cities), (\\ce])t' honorably discharged soldiers, ])ensioiK'i's, militiamen, and \'olunl('cr fii-e- men, are lial.)le for two days' labor eacli year on the roads or in cities on tlie streets. This is coiiunutable into a, ta.x of .'if:!. Ill and W Juheiiiauee tax and coi-piii-athm tax(s. Tliere are no municipal inheritanc(> or corporation taxes. A'. Business taxes and lieenses. The council of any city or village may license and fix the tax on: Advertising signs, auctions, automobiles, ball alleys, billiard tables, bill posters, bowling alleys, vendors of explosixcs, ferries, \ehieles for hire, hawkers, house movers, house boats, hucksters, peddlers, plumb- ers, goods sold on stieet, shows and exhibitions, shooting galleries, taverns, theaters, and itinerant vendors. School Revenues, The school districts in Ohio receive an apportion- ment from the state scliool fund, which is supplied from the ad valorem tax on property and from interest paid by the state on certain funds created by the sale of school lands and the like; also, an apportionment of the county school fund into which flows a large number of miscellaneous fines, fees, and penalties expressly devoted to the support of the schools. In addition to these there may be levied on the basis of an estimate by the board of education in any district a scliool tax not to exceed, in general, 7 mills, although different limits are fixed for different places. OKLAHOMA. Oklahoma derives its revenues mainly from the gen- eral property tax. There are no special inheritance or corporation taxes. Business taxes and licenses are left to the cities and counties and the poll tax is levied for road purposes. ORGANIC LAW. As Oklahoma is a territory, there are no constitu- tional limitations. The act organizing the territory provides as follows: Sec. 6. No tax shall l)e imposed'on the property of the United States, nor shall the land nr other propertj' of nonresidents be taxed higher than the lands or other property of residents, nor shall any unequal discrimi- nation be made in taxing different kinds of property, but all property subject to taxation shall be taxed in proportion to its \alue: Provided, That nothing herein shall be held to prohibit the levying and collecting of license or special taxes in the territory from persons engaged in any business therein if the legislative power shall consider such taxes nec- essary 'This compilation is derived mainly from Wilson's Revised and An- notated Statutes of Oklahoma, 1903, by W. F, AVilson, Guthrie, Okla., 1903: State Capital Company. OFFICERS. The officers most directly concerned with taxation are: (1) Township as.sessor, elected biennially. All (owns, cities, and vil- lages over 1,000 population are township:-. (2) Count}' assessor, elected for two vinirs. (3) County treasurer, wlio is ex officio collector of (axes, elected for two years. (4) Township board of e(|ualization, composed of the township assessor' and township treasurer. The town or crty assessor, mayor, and city clei'k compose a board of cc{ualization for cities, towns, and villages. (b) Corrnty board of equalization, composed of the lioard of county commissioners of erub coimty. (()) Territor-ial board of equalization, composed of the governor, (er- ritor-ial auditor, and secretary. Territorial Revenues. .\. taxes. I. The general pri>i>ertij tax. 1. Base— a. The jx'operty included and exempt. — All property, real and personal, not specially exempt is subject to taxation. r72 WEALTH, DEBT, AND TAXATION. (1) and (2) "Real property" includes all real estate, land acquirod by the territoiv on credit or otherwise ,^forry franchises, and toll bridges. All other property of any kind, except improvements upon (Joveinmcnt land or lots, not deeded, is also .subject to taxation. (3) Exemptions, in addition to public property, are property of library, scientific, educational, benevolent, and religious institutions, colleges or societies, not exceeding 10 acres; the property of .students used for their education in such institutions; all breaking, wells, or fer- tilizing upon lands upon which final proof has not been made; family portraits; provisions of a family for one year's time; pensions until paid; cemeteries not for profit; and live stock brought into the territory after November I to be prepared for market. 6. Assessment. — There is one assessment roll for ter- ritorial, county, and municipal purposes, and it is made up for real and personal property with reference to March 1 in each year. Every person must fill out, under oath, a list of his property, with its true cash value. For refusal to make a list the assessment is for the actual value and 50 per cent in addition as a pen- alty. Returning a false list is punishable as perjury. Stocks of merchandise and personal assets of banks, including money and credits, are to be listed at the average during the year. National bank stock is to be assessed at its par value and where the bank is located as of February 1. The tax may be collected from the divi- dends, a part of which is to be held by the bank for taxes. Net receipts of foreign insurance companies are to be assessed where the agency is located, as personal property, for territorial, county, to\vn, and municipal taxes, and are subject to the same rate of taxa- tion as personal property. Corporations are taxed as individuals. Railroads are assessed, 'by a board of railroad assessors, on rolling stock and other property, except real estate not used in operation of the road and buildings not upon the right of way. Such real estate is assessed like other real estate. The assessment is made with refer- ence to the 1st of February and is on the basis of sworn schedules, and the penalty for failure to make such a return is S5,000. The assess- ment is apportioned to the counties, townships, cities, and school dis- tricts according to the mileage of main track in each. All sleeping, dining, palace, or other cars not oi\-ncd by the railroad on which they are operated are to be listed by the company in the name of the owners, and are assessed hj- the board of railroad assessors. Telegraph and telephone lines are required to furnish ihr auditor of the territory and the county clerk of the counties where .such lines are operated a sworn list cjf their property as of February 1 , under a penalty of from S.500 to $.5,000 for noncompliance. c. Kqualization. — The boards of equalization of town- ships, and of cities, towns, and villages, equalize indi- vidual assessments, and their decision is final. The county board of equalization equalizes the assessment roll between the different townships. The territorial board of equalization equalizes the assessment as between the counties. The board can not raise or lower the total valuation for the territory. 2. Rate— The territorial board of equalization determines the rate of territorial tax within the following limitations: General tax, one-half to .3 mills on the dollar; normal school, one-half ■mill (Edmond): normal school, one-half mill (Alva); Oklahoma Uni- versity, one-half mill: agricultural college, one-tenth mill; colored agri- cultural college, one-tenth mill; school for blind, one-tenth mill; deaf .•md dumb, two-fifths mill. The territorial tax to be levied by t^ie counties is 2 mills on the dol- lar, unless some other rate is fixed. 3. Collection — Taxes are collected by the county treasurer, who is required to be at the county seat at all times to receive them. They are payable after November 1, and no demand is necessary. One-half of all taxes is due on Jime 15 and one-half on December 15 of each year; they become delinquent on the third Monday in Janu- ary following, and bear interest at 18 per cent per annum. Delinquent personal taxes are to be collected after the second Monday in March by distress and sale of chattels, and after the third Monday in October real property is to be sold for the i^ayment of delinquent taxes. II. Poll tax. All able-bodied male residents between 21 and 50 years of age are liable each year to perform four days' work on the public roads, or to pay SI per day in lieu thereof. Ill and IV Inheritance ta.r and corporation taxes. There are no county inherita;ice or corporation taxes. V. Busines.'i taxes and licenses. Domestic insurance company, .$10; foreign insurance company, S25; itinerant vendors of drugs and persons advertising cures, .$100 — all annual. B. FEES. By secretary of the territory. — Filing articles of incorporation, $5; cer- tificate of incorporation, $.3; commissions by governor, SI. By commissioner of insurance. — Filing declaration or copy of charter, $.30: filing annual statement, $10: certificates to agents, .'52. CorxTv REVi':xrEs. A. T.VXES. I. The general property ta.r. 1. Ba.se— The property included and the methods of assess- ment and of equalization are the same for county taxes as for territorial. 2. Rate— The rate is determined by the county commissioners by comparing the assessed valuation with an esti- mate of the amount to be raised, to which is added 25 per cent for delinquency. Levy for salaries, determined by county commissioners; court ex- penses, 3 mills; poor and insane, 2 mills; roads and bridges, 2 mills; county supplies, 3 mills; contingent fimd, 3 mills; sinking fund, deter- mined by county commi.ssioners. II, III, and IV Poll tax. hilieritance tax, and corpora- tion taxes. There are no county poll, inheritance, or corpora- tion taxes. 3. (JoVeet'ion- Same as for territory. TAXATION AND REVENUE SYSTEMS— OP. EGON. 773 V. Business taxes (ind licenses. Sale of liquor, per annum, retail license, $200; wholesale license, $100; ferries, fixed by county commissioners. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the methods of assess- ment and equahzation are the same for municipal as for territorial and county taxes. 2. Rate— The rate is limited to 5 mills on the dollar for general revenue purposes in cities of the first class, and, exclu- sive of school taxes, is not to exceed 4 per cent of the taxable property of the city. 3. Collection — Same as for territory and county. II. Poll tax. The city council may impose a poll tax not exceed- ing $1 on all able-bodied males between 21 and 50 years of age. These persons are also liable to perform four days' work on the roads or to pay $1 per day to any road overseer. Ill and IV. InJierltance tax and eorporation taxes. There are no municipal inheritance or corporation taxes. V. Business taxes and licenses. The city council has authority to levy a license tax on auctioneers, contractors, druggists, hawkers, peddlers, bankers, brokers, pawn- brokers, merchants of all kinds, grocers, confectioners, restaurants, butchers, taverns, public boarding houses, dramshops, saloons, liquor sellers, billiard tables and other gambling tables, bowling alleys, drays, hacks, and other vehicles used in the citj' for pay, real estate agents, express companies, life and fire insurance companies or agencies, thea- ters, etc. The license for the sale of liquors is from .WOO to .$500 per annum. School Revenues. .School funds of the territory are to be apportioned to the various counties in proportion to school popula- tion. The [county school fund consists in a levy not to exceed 1 cent on the dollar of the taxable property of the county, which, with the proceeds of all moneys collected from fines, forfeitures, and penalties, money paid as exemption from military duty, and money col- lected from marriage licenses, is apportioned to the school districts. Additional funds may also be pro- vided by taxes voted in the school districts. OREGON. Before 1903 Oregon depended almost entirely upon the general property tax for state, county, and munici- pal revenues, there being but few special corporation taxes. An inheritance tax was added in 1903. ' CONSTITUTIONAL PROVISIONS. ARTICLE I. Sec. 32. No tax or duty shall be imposed without the consent of the people or their representatives in the legislative assembly ; and all taxa- tion shall be equal and uniform. ARTICLE IX. Sec. 1. The legislative assembly shall provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe such regu- lations as shall secure a just valuation of all property, both real and per- sonal, excepting such only for municipal, educational, literary, scientific, religious or charitable purposes, as may be specially exempted by law. Sec. 2. The legislative assembly shall provide for raising revenue suf- ficient to defray the expenses of the state for each fiscal year, and also to pay the interest on the state debt. Sec. 3. No tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same, to which only it shall be appUed. Sec. 6. Whenever the expenses of any fiscal year shall exceed the income, the legislative assembly shall provide for levying a tax for the ensuing fiscal year, sufficient with other sources of income, to pay the deficiency, as well as the estimated expense of the ensuing fiscal year. ' This compilation is derived mainly from the Codes and Statutes of Oregon, compiled and annotated by Hon. Chas. B. Bellinger and Wm. W. Cotton, and published by authority of an act of February 2.5, 1901; 2 vols: San Francisco, 1902. article IV. Sec. 23. The legislative assembly shall not pass special or local laws in any of the following enumerated cases — that is to say, * * * for the assessment and collection of taxes for state, county, township, or road purposes. OFFICERS. The officers most directly concerned with taxation are: (1) County assessor, elected for a term of two years; made four years in 1903. (2) Sheriff of the county, elected for two years, who is the tax collector thereof. (3) The county board of equalization, consisting of the county judge, county clerk, and assessor of each county. (4) The "county court," which refers to the board of county commis- sioners in counties which have a separate board for county business, and the county judge and commissioners in other counties. There are two county commissioners in each county, elected for four years. State Revenues. A. taxes. I. The general property tax. 1. Base — ' a. The property included and exempt. — All property, real and personal, witliin the state, not expressly exempted, is subject to taxation. (1) "Real property" includes not only the landitself, but also all build- ings and fixtures and all rights and privileges appertaining thereto. (2) "Personal property" includes all goods and chattels, all vessels, all debts due or to become due from solvent debtors, all shares in corpora- r74 WEALTH, DEBT, AND TAXATION. tions, and such portion of the capital of corporations as shall not be invested in real estate. Transient live stock being driven through the state is assessed as personal property. (This tax on live stock is to be immediately collected by the sheriff.) (3) Exemptions in addition to public property are : Property used for the public good, as that of literary, benevolent, charitable, and scientific institutions, chui-ches, cemeteries, public libraries; land of Indians not citizens, except property held by them by purchase; personal property of every householder up to $300; and the property of all persons, who by reason of infirmity, age, or poverty may, in the opinion of the assessor, be unable to contribute toward the public charges. i. Assessment. — In general, tlicrt' is but one com- plete assessment roll for state, county, and municipal taxes. The county is the unit, and the initial assess- ment is made by the county assessor. All property is to be assessed annually with reference to the first Mon- day in March at its true cash value, that is, the amount for which such property would sell at a voluntary sale made in the ordinary course of business. No de- ductions from assessments are allowed on account of indebtedness. It is the duty of the assessor to re- quire each taxpayer, under a penalty of $20, to fur- nish a sworn list of his property, but such list is not binding upon the assessor, but is merely to aid him in arriving at the items and true value of the property to be assessed. All shares in banks located in the state are assessed to the owners where they reside; nonresident stock is assessed where the bank is located. Shareholders in any domestic company which is taxed on its capital are not taxed individually for the stock. \\Tien personal propeit^- is mortgaged or pledged, for purposes of taxa- tion it is deemed the property of the person in possession. In the case of land tlie mortgaged premises are to Ijo assessed to the mortgagor, and the loan to the mortgagee. c. Ei[mdlzation. — The board of equalization of the county equalizes between individuals and corrects the assessment roll of the county. The county court is authorized to complete the equalization as to unfinished matters pending before the board at the time of ad- journment, and also to examine and correct the roll in general. The sheriff as tax collector has power to remit aiij^ excess of taxes due to wrongful as.sessment, on affidavit by the person aggrieved. 2. Rate^ All regular taxes for the support of state govern- ment are apportioned among tlic .several counties on the basis of the average expenditure in the counties for the preceding five years. ?). dollection — The amount of state tax apportioned to the county is to be levied and collected in the same maimer as Ulc couiitv ta.xes, and the county is tlebtor to the state for this auiouiil . One-half is to be paid over by the county treasurer 1)\' May 1 and the remainder, by Novem- ber 1. Collection is by the county sheriff. Taxes on real property from the day the warrant for collection is issued to the sheriff, and all taxes are to be paid on or before the first Monday of April followiiig the levy, but if one-half is paid at that time the remainder need not be paid till the first Monday in October. For payment before March 15, a rebate of 3 per cent is allowed, and for delinquency a penalty of 10 per cent is charged, with interest at 12 per cent. Delin- quent taxes on personal property may be collected by the sheriff by levy and sale, and those on real property, by sale of the property. II. Poll tax. A state poll tax is to be assessed on every male per- son between 21 and 50 years of age. The assessor must require every person to pay his poll taxes at the time of assessment, and in default to give a list of the delinquents to the sheriff, who is to collect by sale of personal property. Under the practical operation of the tax laws of Oregon the proceeds of this tax accrues to the benefit of the county. III. Inheritance tax. There was no inheritance tax in Oregon in 1902. (In 1903 a law taxing inheritances was enacted. The rate on direct heirs, which are the husband, wife, ancestors, lineal issue, brothers and sisters, sons and daughters-in-law, is 1 per cent on the excess of each share over $.5,000, estates below $10,000 being exempt. On collateral heirs, uncles, aunts, nephews, nieces, and descendants, the rate is 2 per cent on the excess of each share over $2,000. Strangers, $500 to $10,000, 3 per cent; $10,000 to $20,000, 4 per cent; $20,000 to $.50,000 or more, 6 per cent.) IV. Corporation taxes. Corporations are taxed on their real estate and per- sonal property in the same maimer as individuals. The owner of stock in any comjiany taxed on its capital is not to be taxed as an individual for his stock. (In 1903 a franchise tax was imposed on both foreign and domestic corporations, graded fronr .flO to .?200, according to capital stock.) The railroads are taxed on the \'aluation of their general property by the local assessors. "Rolling stock" is apportioned among the several counties of the state in the ratio of the number of miles in the county to the total of miles in the state. Every county assessor is to place upon such rolling stock its tnie value and levy a tax upon the county's proportion. Foreign insuiance companies are to pay a lax of 2 per cent on the amount of gross receipts from Ijusiness done in (hi' stati' less losses paid. This tax is in lieu of all taxes on personal property and shares of stock of the company. Kcal property is to be listed, assessed, and taxed as that of individuals. V. Business taxes and licenses. jVgciits of foreign life insurance compani(>s, per aimum, $100; license to each life insurance company, per annum, $100; license to each fire insurance company, per annum, $.50; license to each accident insurance company, per annum, $100 (the commissioner of insurance receives 40 per cent of these licenses): foreign insurance company, annual state- ment, %'y, insnranci' solicitors, •'>."i: salmoji canneries (eight classes, according to number of cases packed). SIOO to $450. TAXATION AND REVENUE SYSTEMS- OREGON. 775 B. FEES. Secretary of state. — Certificate of deposit by foreign corporation, recording, $2.5; issuing license to life insurance agent, .IIO. Insurance co^nissioner. — Filing power of attorney by company, $5. Practice of medicine, examination, $10; pharmacists, examination, $5; assistant pharmacists, examination, $.5; dentists, examination, .$10; barbers, examination, $5; barbers, registration, .|1. D. INCOME FROM PUBLIC PROPERTY. The state land board is authorized to sell all lands acquired by grant from the United States at oot less than $1 .25 per acre ; swamp and over- flowed lands, $1 per acre; tidelands, held by state by virtue of sov- ereignty, at trae value. (These prices were changed in 1903.) County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the methods of assess- ment and of equahzation are the same for county taxation as for state. 2. Bate— The county court or the board of commissioners levies the tax for county purposes, together with the amount of state and school tax required by law to be raised in the county for the year. 3 . Collection — The collection for county taxes is the same as for state. II. Poll tax. a. General. — For county purposes a poll tax of $1 is to be assessed upon every male inhabitant of the state between the ages of 21 and 50 years. Firemen are exemp't. I. Road. — There' is also a road pollj tax of $3 per annum, which may be paid in labor. Ill and IV. Inheritance tax and corporation taxes. There are no inheritance or special corporation taxes for the counties. V. Business taxes and licenses. Insurance brokers, quarterly, $15. The county court requires licenses from — keepers of biUiard tables and ball alleys, per annum, $50 ; dance houses, per month, $100; peddlers, per annum, $10 to $200; public shows, eacli performance, $10 to $500; ferries, per annum, $1 to $100; liquor licenses, general, per annum, $400; liquor licenses, malt liquors only, per annum, $200. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equalization thereof are in general the same as for state and county taxes. In preparing the tax rolls of the several counties after equalization by the board of equalization, it is the duty of the clerks of the county courts to compute the aggregate valuation in each of the incorporated towns or cities, and of each school district. Town and school levies are made on this valuation. The council used to sit as a board of equali- zation to hear complaints in, towns or cities, but this has been superseded in the new system. 2. Rate — The rate is determined by the council of cities and towns which levy municipal taxes at the rate pre- scribed by their charter. In cities incorporated under the code it may not exceed 1 per#cent of the assessed valuation. The individual taxes at this rate are then computed by the clerk of the county court. 3. Collection — Collection is the same as for county taxes. II. Poll tax. There is a road district poll tax of $3, which may be paid in labor. Ill and IV. Inheritance tax and corporation taxes. There are no inheritance or special corporation taxes for the municipalities. V. Business taxes and licenses. The common council in cities and towns has power to license, regulate, and control any lawful business, trade, occupation, profession, or calling. Liquor licenses may not be granted for a less sum than provided by the general laws of the state. (See under County revenues, V.) School Revenues. The irreducible school fund of the state is com- posed of the proceeds of the sales of the sixteenth and thirty-sixth sections of every township in the state; all property accruing to the state by escheat or for- feiture; proceeds of the sale of tidelands or sand islands; all the proceeds of the sale of 500,000 acres of land granted to the state hj Congress; and certain other miscellaneous income. The interest of this fund, which is to be loaned out, is to be apportioned among the counties in proportion to the number of children. The county superintendent distributes the county's share among the several school districts of his county. Each count}^ of the state is to be divided into school districts. The county courts of the several counties are required to levy, with other taxes, a tax of at least 5 mills on the dollar for school purposes (amended in 1903). This school tax is apportioned to the dis- tricts. The county courts are also required lo include in the annual levy an amount sufRcient to maintain a county high school. The district meetings, legally called, have power to levy a tax not to exceed 5 per cent on all a:;^sessed prop- erty. 776 WEALTH, DEBT, AND TAXATION. PENNSYLVANIA. Pennsylvania places the burden of taxation for state purposes almost wholly on corporations, leaving the property of individuals subject to taxation for local purposes only. Mortgages, bonds, and certain other classes of personal property, however, pay a state tax, but three-fourtlis of tliis tax is returned to the coun- ties to relieve the burden of local taxation. Thus the state system is kept separate from the local taxation. Corporations are taxed by state officers, except on their real estate, wliich is taxed locally, and uniformity is thus secured. Local taxation falls principally upon the real estate of individuals, also on horses and cattle, occupations, licenses, and certain corporate real estate, as that of manufacturing companies, but not that of railroads and other quasi public corporations. The bulk of the revenue derived from retail liquor licenses goes to the counties, townships, boroughs, and cities. There is a state inheritance tax on collateral inher- itances. There is also an established system of busi- ness taxes and licenses, and special state taxes are levied on writs, wills, deeds, and certain emoluments of public office. Capital stock of manufacturing cor- porations is exempt from taxation. In counties and municipalities all offices, posts of profit, professions, trades, and occupations, as well as single freemen following no calling, are assessed along with property, but there appears to be a tendency to change these taxes into a uniform poll tax, more espe- cially for school purposes. CONSTITUTIONAL PROVISIONS. ARTICLE IX. Sec. 1. All taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws; but the legislative assembly may, by general laws, exempt from taxation public property used for public. purposes, actual places of religious worship, places of burial not used or held for private or corporate profit, and institutions of purely public charity. Sec. 2. All laws exempting property from taxation, other than the property above enumerated, shall be void. Sec. 3. 'The power to tax corporations and corporate property shall not be surrendered or suspended by any contract or grant to which the state shall be a party. Sec. 9. Any county, township, school district, or other municipality, incurring any indebtedness, shall, at or before the time of so doing, pro- vide for the collection of an annual tax sufficient to pay the interest, and also the principal thereof, within thirty years. 'This compilation is derived mainly from the following sources: Brightly's Purdon's Digest, 1700 to 1894, 12th edition; compiled by Frank F. Brightly, esq. : Kay & Bro., Philadelphia, 1894. Brightly's Digest, 1893 to 1903; F. F. Brightly: Rees-Welsh Com- pany, Philadelphia, 1905. Pepper and Lewis's Digest, 1700 to 1894; G. W. Pepper and Wm. D. Lewis: Philadelphia, 1896. Pepper and Lewis's Digest Supplement, 1894 to 1897. Taxation in Pennsylvania, by Frank M. Eastman. Acts of the general assembly of Pennsylvania under which revenue is collected. Arranged by E. B. Ilardenbergh, auditor-general: State Printer, 1904. ARTICLE III. Seo. 1. The general assembly shall not pass any local or special law: Exempting property from taxation. OFFICERS. The officers most directly concerned with taxation are: (1) Township and borough assessors, elected for three years. (2) Assessors in counties with over 1,250,000 population, appointed by the county board of revision. The majority political party is to be represented to the extent of one-half the total number. One assessor from such party is to be assigned to each of the assessment districts of such county. (3) Assessors in cities of the second class, five residents, elected by the city council, for three years. (4) Assessors in cities of the third class, three residents, elected by the people by wards, for three years. (5) Board of revision of taxes in cities of the third class, five residents, elected by the city council, for three years. (6) City treasurers in cities of the third class, elected. They are col- lectors of all city, school, and poor taxes of the city. (7) Collectors of state and county taxes, appointed by the commis- sioners of the county, for one or more wards in cities of the third class. (8) Collectors for cities, townships, and boroughs, elected generally for a term of three years. (9) Board of revision in counties, composed of the county commis- sioners. This board acts as a board of equalization. In Philadel- phia the court of common pleas appoints three persons who constitute a board of revision. (10) State board of revenue commissioners, composed of the auditor- general, state treasurer, and secretary of the commonwealth. State Revenues. A. taxes. I. Tlie general property tax. 1. Base — a. The property included and exempt. — Property subject to this tax for state purposes is limited to cer- tain classes of intangible personalty and vehicles for hire. "Intangible personalty " includes all mortgages, all money owing by solvent debtors, all articles of agreement, and accounts bearing interest; all public loans except those of the state or of the United States; all loans issued by or shares of stock in any bank, corporation, or company, including car trust securities, bonds, or other evidence of indebtedness, except shares of stock in any company liable to the capital stock tax; all moneys loaned or invested outside the state; all other moneyed capital in the hands of individual citizens of the state; and all annui- ties yielding annually over $200. Bank notes and notes discounted or negotiated by any banking institution; building and loan associations; pleasure carriages; and horses, mules, and cattle are exempt. Under "vehicles" are included all stages, omnibuses, hacks, cabs, and other vehicles used for transporting passengers for hire, except steam and street cars. h. Assessment. — The assessment is made by the local assessors of the several townships, boroughs, and cities of the respective counties. Sworn lists are to be made by the taxpayers of the different classes of personal property subject to the state tax. False returns are punishable by a fine of $500 and imprisonment not ex- ceeding seven years, while 50 per cent is added for TAXATION AND REVENUE .SYSTEMS— PENNSYLVANIA. 777 refusal to make return. The recorder of deeds and mortgages is to keep a daily record of every mortgage or agreement given to secure the payment of money and file the same with the board of revision of taxes (county commissioners). The prothonotary or clerk of the court of common pleas in each county is to keep records of judgments, bills, bonds, etc., entered in his office, and file the same with the board of revision. Mortgages and judgments held by nonresidents are to be certified to the proper county. Statements of these securities are in turn to be furnished the assessors and compared with returns. Railroads and other transportation and transmission companies are assessed for state purpopes only on such property as is not essentia! to operation or the exercise of their franchise. They are exempt from all local taxation on such property as is essential to operation, such as railroad tracks, rolling stock, stations, telegraph lines, etc., except rail- road property in Philadelphia and Pittsburg. The tax on capital stock exempts them from taxes on personal securities. Transportation com- panies are thus taxed under the general corporation taxation and pay little in the way of state or local taxes on property. They are taxed principally on capital stock, gross receipts, and domestic-held bonds, and by the bonus on charters. c. Equalization. — The board of revision corrects and equalizes the assessments made by each assessor in the county upon mortgages, credits, stocks, loans, investments, etc., as well as other property taxable for county purposes. The board of revenue commissioners equalizes the assessments of taxes for the use of the state among the several cities and counties in proportion to actual value, and any county considering itself aggrieved by increase in valuation of personal property liable to state tax and the quota of tax due may appeal to the court of common pleas of Dauphin county. 2. Rate— The rate of the personal property tax for state pur- poses is 4 mills on the dollar. 3 . Collection — Collection is to be made by the collectors of the several counties and cities. Counties are responsible for collection and settlement is to be completed with the state treasurer by the second Monday of Novem- ber, or in default thereof 10 per cent penalty is added to taxes remaining unpaid. The city and county treasurers are permitted to retain their commissions for collection. Three-fourths of the net amount of tax is to be returned by the state treasurer to the counties for their own use in payment of expenses incurred in assessment and collection. II. Poll tax. There is no state poll tax. III. Inheritance tax. All estates situated within the state, real or per- sonal, whether the decedent be domiciled within or without the state, and estates situated without the state when the decedent is domiciled within the state, passing by will, descent, or transfer made in contem- plation of death, other than to the father, mother, husband, wife, children, and lineal descendants, or the wife or widow of a son, are subject to a tax of $5 on every ,|100 of clear value, for the use of the state. Estates of less value than .'S250 are not subject to the tax. IV. Corporation taxes. Corporations are subject to both state and local taxation. The local taxation of a corporation is like that of an individual and includes taxes on tangible property. Public service companies, however, are exempt, not by statute, but by judicial decision, from local taxation on property used in their business, except that by statute the real estate of railroads is subject to local taxation in Philadelphia and Pittsburg. Public serv- ice companies include railroad, canal, and telegraph companies, natural and artificial gas companies, elec- tric light companies, street railway companies, etc. (Eastman, Private Corporations in Pa., 3655.) Manufacturing companies, except those manufac- turing hquors, are exempted from taxation. Aside from the bonus on charters, paid once only at the time of beginning business or increasing stock, all public service corporations, and a number of others, pay in general three taxes to the state : (a) On capital stock, 5 mills ; (6) on the interest paid on loans, 4 mills; (c) on the gross earnings, 8 mills. The exceptions are set forth in detail below : Banns on charters. — Except building and loan associations and cor- porations of the first class, every domestic corporation is to pay to the state treasurer at the time of beginning business or increasing stock, for the privileges conferred in its charter, a bonus of one-third of 1 per cent upon the authorized amount of its capital stock; and the charter is forfeited for nonpayment of such bonus. Foreign corporations, except insurance companies, are subject to the same conditions and bonus upon their capital employed wholly within the state. Tax on capital stocTc. — The ordinary tax imposed by the state upon corporations is that upon capital stock. Every corporation, joint-stock association, or company having capital stock, and every foreign corpo- ration, except banks, savings institutions, and foreign insurance com- panies, are required to pay an annual tax of 5 mills on each dollar of capital stock. The assessment is made on the basis of reports which give an estimate of the value, which is to be not less than the average price for which the stock was sold and not less than the value indicated by the net earnings. The auditor-general and the state treasurer may revise this valuation. The corporations are not required to pay any further tax upon mortgages, bonds, and other securities o^vned by them in their own right, but the value of real estate taxed locally is not to be deducted. The tax on capital stock does not apply to that of manu- facturing companies used in the state, except brewing and distilling companies and such as exercise the right of eminent domain. Foreign corporations are taxed only on the portion of capital stock employed in the state, and the same is true of domestic corporations. Fixed capital employed in business outside the state is deducted. The tax on capital stock is thus a tax on the companj^'s property and assets, together with the franchises, privileges, good will, and earning capacity. The ta.x on fire and marine insurance companies is at the rate of 3 mills on each dollar of actual value of the whole capital stock. A tax of 4 mills on the dollar of actual value is imposed on shares of ever}' bank and savings institution incorporated under the laws of the 778 WEALTH, DEBT, AND TAXATION. state or of the United States. The shares are assessed by the auditor- general by adding together the amount of stock paid in, the surplus, and undivided profits, on the basis of reports by the bank. The bank is to pay within forty days, under 50 per cent penalty. Banks paying l)y the 1st of March are exempt from local taxation on their shares and capital and profit not invested in real estate. The bank has the op- tion of collecting 10 mills on the par value of all its shares from the shareholders and paying the same in lieu of local taxation, except on real estate. All "full paid, prepaid, or fully matured" stock in any building and loan association upon which cash dividends are paid are required to pay a state tax equal to that on moneys at interest by the tax laws of the state, viz, 4 mills on the dollar. Such tax is to be deducted from the cash dividend or interest and paid to the treasurer of the state. Distilling companies are subject to a state tax of 10 mills upon each dollar of the actual value of the whole capital stock. The auditor- general assesses the value upon reports by the corporation. Tax on receipts. — Every railroad, pipe -line, conduit, steamboat, canal slack water transportation, street car, telephone, telegraph, ex- press, electric light, and car company is required to pay a tax of 8 mills on the dollar of gross receipts from business in the state. The tax is to be paid semiannually upon the last days of January and July. There is a penalty of 10 per cent for neglect to make return and pay the tax. Private bankers or brokers pay 1 per cent on gross earnings. Sav- ings institutions and corporations not subject to tax on their capital stock or gross premiums are subject to a tax of 3 per cent on their net earnings or income. Domestic insurance companies pay a tax of 8 mills upon the gross premiums and assessments received from business transacted within the state, except companies doing business on the mutual plan with- out capital stock or reserve. The companies are to make semiannual reports and pay the taxes on the last days of January and July. Foreign insurance companies paj- an annual tax of 2 per cent on gross premiums received from business in the state. Tax on corporate loans. — The treasurer of every corporation is to deduct from interest payable on any scrip, bond, or other indebtedness of the corporation due to residents of Pennsylvania a state tax of 4 mills on the dollar of such debts. This tax is laid on the bonds of all corporations, public or private, excepting banks, savings institutions, and foreign insurance companies, and including counties and cities. The tax is not on the corporation or its property, but on the indi- vidual citizen of the state who holds the bonds. The corporation is chargeable only as collector. The tax was formerly laid on all bond- holders, foreign and domestic, but was held unconstitutional as to for- eign bondholders in the ease of State Tax on Foreign-Held Bonds. V. Business taxes and licenses. The following business taxes and licenses are annual unless otherwise specified. Dealeis and vendors — Ketail dealers and vendors, $2 and also 1 mill additional of the whole volume, gross, of business transacted annually; wholesale dealers and \endors, $3 and !, mill additional on gross busi- ness; dealers and vendors at exchanges and boards of trade, 25 cents on each $1,000 gross sales. Restaurants and eating houses — first class^ annual .sales over .$20,000, -$200; .second class, annual safes $15,000 to $20,000, $125; tliird class, annual sales $10,000 to $15,000, .$75; fourth class, annual safes $5,000 to $10,000, $30; fifth class, annual sales $3,000 to $5,000, $20; sixth class, annual safes $2,000 to $5,000, .'i?12; seventh class, annual safes $1,000 to $2,000, $10; eighth class, annual sales 1500 to $1,000, $5; feme sole boarding house keepers, under $2,000 exempt. Brokers' and auctioneers' annual license fees — alf stock, exchange, bill, real estate, and merchandise brokers and auc- tioneers are required to take out an annual license before they engage in business. For such license (hey pay, if a resident of Philadelphia couiily, $100; Allegheny county, $."0; any other county, $25. Brokers and auctioneers — in addition to the license fees called for by the pre- (•(•{lintr section, license taxes are colfccted annually, as follows: >fer- chandise and ical estate brokers and auclioneers are required to pay for the use of the state upon their annual receipts from commissions, discounts, etc., a license tax of 3 per cent. Stock brokers, bill brokers, exchange brokers, and private bankers pay upon gross receipts from commissions a license tax of 1 per cent. Theaters and museums — cities, first class, $500; cities, second class, $400; cities, third class, $75; boroughs and townships. $30; circuses and menageries (no exemption from city or borough license), $1,000. Wholesale liquor dealers — cities, first 'and second classes, $1,000; cities, third class, $500; bor- oughs, $200; townships, $100. Rectifiers, compounders, storekeepers, and agents — cities, first and second classes, $1,000; cities, third class, $500; boroughs, $200 ; townships, $100. Licenses are collected by the county treasurer and paid over to the state, as follows; Retail liquor dealers (for state in addition to local licenses) — cities, first and second classes, $100; other cities, $50; boroughs, $50; townships, $25. Distill- ers — production less than 50 barrels, $100; SO to 100 barrels, $200; 100 to 200 barrels, $250; 200 to 300 barrels, $300; .300 to 400 barrels, $400; 400 to 500 barrels, $500; 500 to 3,000 barrels, $1,000; 3,000 to 5,000 barrels, $1,250; 5,000 to 10,000 barrels, $1,500; 10,000 to 20,000 barrels, $1,750; 20,000 barrels, $2,000; all new distilleries and brew- eries, first year, $1,000. Bottlers — cities, first and second classes, $500; cities, third class, $350; boroughs, $250; townships, $125. Brew- ers — brewers, $1,000; they are to sell only to licensed dealers; and the following wholesale licenses: Production, less than 1,000 barrels, $250; 1,000 to 2,000 barrels, $300; 2,000 to 3,000 barrels, $400; 3,000 to 5,000 barrels, $500; 5,000 to 10,000 barrels, .$7.50; 10,000 to 20,000 barrels, $1,000; 20,000 to 30,000 barrels, $1,250; 30,000 to 40,000 bar- rels, $1,500; 40,000 to 50,000 barrels, $1,750; 50,000 to 60,000 barrels, $2,000; 60,000 to 70,000 barrels, $2,250; 70,000 to 80,000 barrels, $2,500; 80,000 to 90,000 barrels, $2,750; 90,000 to 100,000 barrels, $3,000; 100,000 to 150,000 barrels, $4,000; 150,000 to 200,000 barrels, $4,.50O; 200,000 to 300,000 barrels, $5,000; over 300^000 barrels, $6,000. Manufacturers, dealers, and users of oleomargarine and renovated but- ter — manufacturers, $1,000; wholesale dealers, $500; retail dealers, $100;. restaurant keepers and hotel proprietors, .$50; boarding house keepers, $10. Hawkers and peddlers — retail peddlers, on foot, $8; with one horse and wagon, $16; with two horses and wagon, $25; wholesale peddlers, with one horse and wagon, $40; with two horses and wagon, $.50. Retail licenses authorize to do business within the county where issued; wholesale licenses authorize to do business in any part of the state. Billiard rooms, saloons, bowling alleys, and tenpin alle3'S, $30 for first billiard table, bowling and tenpin alley, and $10 for each additional table or alley. Manufacture and sale of commercial fertilizers — 100 tons or less, $15 for each brand; 100 to 500 tons, $20 for each brand; 500 tons or more, $30 for each brand. B. FEES. By secretary of the commonwealtli . — Filing papers creating corpora- tion, $25; filing increase or decrease, capital stock, $25: filing articles of association, railroads, $50; filing agreements of merger and consolida- tion, $50; amendments to charter, $10; instrument incorporating bank, per $1,000 capital, 10 cents: instrument incorporating compa- nies, $25; prothonotary writ of error or appeal entered b}' the supreme court, to be paid by the losing party, $3.50; original writs in common pleas, 50 cents; transcript of judgment of justice of peace, 25 cents. By register of wills. — Probate of wills or fetters of administration, 50 cents. V>y recorder of deeds. — liecording deeds and mortgages, 50 cents; conmnssions of inferior officers of cities and counties, clerks of court, health officers, notaries, recorders, etc., $10. County Revenues. A. TAXES. I. The general property ta.r. 1. Ba.se— a. The property - included and e.rempt. — Property subject to and exempt from taxation for county pur- poses is as follows ; TAXATION AND REVENUE SYSTEMS— PENNSYLVANIA. 779 (1) Real estate, including all houses, lands, lots of ground of all descriptions, furnaces, forges, bloomeries, distilleries, sugarliouses, malthouses, breweries, tanyards, and ferries. (2) The following personal property, viz: All horses, mares, geldings, and cattle above the age of four years. Mortgages, judgments, and articles of agreement given by corporations for the sale of real estate. (3) In addition to public property, churches, ceinctcrics, hospitals, colleges, and institutions of learning, benevolence, or charity, public libraries, and endowments thereof, are exempt. Mortgages, judgments, and moneys owing upon articles of agreement for the sale of real estate, except those of corporations, are exempt from all taxation except for state purposes. h. Assessment. — The county assessment is made triennially (1897, 1900) by the assessors of the respec- tive townships, wards, and districts. The assessment is to be made between the second Monday of Septem- ber and the 31st day of December, and refers to the second Monday in September. Property is to be as- sessed at its actual vakie, being the price for which it would sell. The list is made by the assessors, and no statement of valuation is required of the taxpayer. Timber lands are assessed separately from cleared lands. No reduction from real estate is made for anj- ground rent, dower, or mortgage. Failure to make return renders the taxpayer liable to an increase of 50 per cent. False return is punish- able by a fine of $500, or imprisonment not exceeding seven years. All offices and posts of profit, professions, trades, and occupations, and all single freemen above the age of 21 years who do not follow any occupation or calling, are to be assessed b}' the assessors of the several counties along with real estate and personal propertj-. All unseated lands — that is, lands lacking either residence or cultiva- tion — are to be assessed in the same manner as other propertj'. Hold- ers of such lands are to make returns to the cominissioners ef the county under penalty of quadruple the tax. Seated lands are to be assessed where the mansion house is situated. c. Equalization. — The board of revision equalizes the valuation of property in the county, and they may raise the whole of the valuation. An appeal lies to the commissioners of the county by the taxpaj^er from the sufn for which he stands rated and the rate per cent of such amount. Freeholders ni&j appeal froni the commissioners to the court of common pleas for the district where the property is situated. The county commissioners supervise the tri- ennial assessment and may raise or reduce valuations only in such year. 2. Rate— The county commissioners apportion taxes among the wards, townships, and districts according tO' the valuation of taxable property and other subjects of taxation. The tax is not to exceed 1 cent on every dollar of valuation. The rate for any office or post of profit, profession, trade, or occupation, or on any single freeman who follows no occupation, is to be lowered in due propor- tion as the tax on property is loMor than 1 cent on the dollar. '.i. Collcction--- State, county, borough, and township taxes are c(j1- lected by the local tax collectors of the boroughs and townships, who are compensated by commissions. On receipt of the tax duplicate the collector gives notice, and all persons who make paj^ment within sixty days are entitled to a reduction of 5 per cent. Warrants for collection ar(> in effect two years. Col- lectors have power to levy by distress and sale of chat- tels, and if necessary to confine the delinquent in jail. Lands may be sold for county and township taxes two years due. Taxes on unseated lands are to be paid within a year. All taxes, county, township, poor, school, or municipal (except in cities of the first and second classes) are a lien on real estate from the date of levy for three years, and, if recorded, for five years. Refund of state tax on personalty. — Three-fourths of the state tax on personalty is refunded to the counties where collected. II and III. Poll tax and inheritance tax. There are no county poll or inheritance taxes. IV. Corporation taxes. Bonus received by the state from foreign railway cor- porations is to be paid to the counties in which the lines are located in proportion to the assessed valuation of real estate in the counties. (By virtue of the pay- ment of the bonus the railroad is relieved from local taxation on its property.) V Business taxes and licenses. An annual dog tax to be fixed by the county commissioners, not to exceed the following rates per annum: Male dog, $2; female dog, $4; spayed female dog, $2. Detectives, annual liceilse, S25. Counties receive $100 from each of municipal licenses on retail liquor dealers, and one-fifth of each township or borough license. Municipal Revenues. A. TAXES. I. The general -property tax. 1. Base — a. TJie property included and exempt. — In the vari- ous municipal divisions the property included and exempt is, in the main, the same as for county taxa- tion. The cities of Philadelphia and Pittsburg have special systems for local taxation on the property subject to count}' and municipal taxes. In addition, by city ordinances, the offices, depots, car houses, and other real property, except the superstructure of the roads and water stations, of railroad corporations situated in these cities is subject to taxation for municipal purposes. Pittsburg, also, is authorized to tax the property subject to taxation for state purposes. 6. Assessment. — In townships and boroughs the as- sessment is the same as that for county purposes. In cities of the first class (those with a population of 600,000 or over) the assessment is made annually by the assessors of the districts into which counties of 1,250,000 population are divided. In cities of the sec- 780 WEALTH, DEBT, AND TAXATION. ond class (those with a population of from 100,000 to 600,000) the assessment is made by the city board of assessors, who take as a basis the last preceding assess- ment, and revise, equalize, and alter it. Real estate is to be classified as built up, rural, agricultural, and untillable land. The assessment is made triennially. In cities of the third class (those with a population less than 100,000) the city board of assessors make the assessment during the year of the triennial assess- ment for county purposes. c. Equalization. — In townships and boroughs, the assessment is equalized by the county commissioners; in cities of the first class by the board of revision; in cities of the second class by the board of assessors; and in cities of the third class by the board of revision. From any of these an appeal lies to the county court of common pleas. 2. Rate — Supervisors of townships may levy an annual tax not exceeding 1 cent on the dollar for township pur- poses. Road supervisors may levy a like tax of not more than 10 mills on the dollar for the construction and maintenance of roads and highways, and over- seers of the poor may also levy a tax of 1 cent on the dollar. Every borough has the power to levy and collect a tax of not exceeding 1 cent on the dollar. In cities the councils fix the rate of municipal taxa- tion, but in cities of the third class the rate for gen- eral purposes is limited to 10 mills on the dollar. In cities of the second class the rate on agricultural, farm or untillable land is to be one-half the highest rate of tax for the current year; upon rural and sub- urban it is to be two-thirds, while upon built-up prop- erty the tax is to be at the highest rate levied. .3. Collection — In townships and boroughs the collection is the same as for county taxes, except that a taxable is allowed to pay not less than one-fourth or more than one-half of the road tax by labor on the highways. City collectors are vested with the same powers as the collectors of state and county taxes. There are certain special provisions as to liens and methods of collection. 11. Poll tax. In cities of the second and third classes a tax of SI upon each resident may be levied in lieu of the former taxes on trades, professions, and occupations. In townships upon every taxable the supervisors may levj- $1, one-half at least to be paid in money and the balance in work. III. InJieritance tax. There is no municipal inheritance tax. IV. Corporation taxes. One-half of the net amount received from the 2 per cent tax upon premiums,of foreign fire insurance com- panies is to be paid to the several cities and boroughs. V. Business taxes and licenses. Cities of the first and second classes are authorized to issue licenses for pawnbrokers, omnibuses, and other vehitjles, including street cars; for the sale of petroleum and gunpowder, for lodging houses, vendors, and sundry other minor occupations. Cities of the third class are authorized to levy and collect for general revenue purposes a license tax not exceeding $100 annually on various occupations and lines of business and amusements. Every city is authorized to tax dogs. Transient retail merchants selling at bankrupt sales, etc., are required to take out a license. The amount is to be fixed by the authorities of the city, borough, or township, between $25 and $200 per month, to be paid to the local school fund. Retail liquor dealers' licenses for one year are as follows: Cities, first and second classes ($100 of this goes to county), $1,000; cities, third class, $500; other cities, $300; boroughs, $150; townships (roads and schools, one-fifth goes to county), $75. Pittsburg may tax sales of merchandise at the rate of 5 mills on the dollar and an annual business tax of one-third of 1 mill on the dollar on the average quarterly business of commission merchants, brokers, banks insurance agencies, express companies, and telegraph companies. School Revenues. State appropriations are distributed to districts, one- third on the basis of the number of teachers paid, one- third according to the number of children of school age, and one-third according to the number of taxpayers. The school directors of any district are to fix the amount of tax necessary for the district not exceeding the amount of state and county taxes, on all objects, persons, and property taxable for state or county pur- poses. The tax on trades, professions, and occupa- tions, or on single freemen is not to be less than $1. A poll tax may be levied in lieu of the occupation tax for school purposes. RHODE ISLAND.! Taxation in Rhode Island is almost entirely a matter of local administration in the towns. State taxes are apportioned among the towns on the basis of a fixed valuation revised from time to time, but at long inter- vals, by the general assembly. Save for certain gen- 1 This compilation is derived mainly from the General Laws of the State of Rhode Island, in effect February 1, 1896, published by author- ity of the general assembly: Providence, R. I., 1896. eral legislation designed to bring about uniformity between individuals, the state can not be said to exer- cise any supervision over the manner in which its reve- nues are raised. The main dependence is upon the general property tax, but there are some special corporation taxes on tele- graph, telephone, express, and street railroad com- panies, savings banks, and insurance companies, and TAXATION AND REVENUE SYSTEMS— RHODE ISLAND. 781 gas and electric light companies shared between the state and the municipalities. The counties are merely judicial districts and have no independent treasuries or revenues. There are a few license taxes reserved for the state, and some in which both the state and the towns partic- ipate ; but in the main licenses are locally administered. The state receives one-fourth of the liquor licenses. There is a local poll tax of $1 in lieu of other taxes upon persons whose other taxes do not amount to $1. There is no inheritance tax. OONSTITrnoXAL PROVISIONS. ARTICLE IV. Sec. 1.5. The general assembly shall from time to time provide for making new valuations of property for the assessment of taxes in such manner as they deem best. AMENDMENT VII. Sec. 2. The assessors of each town and city shall annually assess upon every person, who, if registered, would be qualified to vote, a tax of one dollar or such sum as with his other taxes shall amount to one dollar, which tax shall be paid into the treasury of the town or city to be applied to the support of public schools therein. OFFICERS. The officers most directly concerned with taxation are: (1) Town assessors, not less than three nor more than seven, elected annually at the town election. (2) Collectors of taxes, elected annually at the town election. They are paid a commission of 5 per cent for collecting unless they agree with the towns for less. (.3) General treasurer of the state, elected every year. State Revenues. A. TAXES. I. The general property tax. 1. Base — a. The property included and exempt. — All real prop- erty in the state and all personal property belonging to the inhabitants thereof is liable to taxation unless otherwise speciall}^ provided. (1) " Real estate," for the purposes of taxation and assessment, in- cludes all land, buildings on leased land, the leases whereof are in writ- ing and recorded; gearing or fixtures when owned by the owner of the realty to which they are attached. The mortgagor is deemed the owner of mortgaged real estate so long as he is in possession. (2) "Personal property," for the purposes of taxation, includes all goods, chattels, and debts due from solvent persons, money and efTects, wherever they may be; all vessels at home or abroad; all public storks and securities not specially exempt; all shares in any bank, turnpike, bridge, or other corporation within or without this state, except such as are exempt from taxation by the laws of this state. No shareholder is liable to taxation for shares held in any corporation within the state which in its corporate capacity is taxed within the state for an amount equal to the value of its property; nor for shares in any corporation without the state which is so liable to taxation, or the shares of which are taxed in the state of charter. (3) Exemptions are : All public property, except the estates of alms- houses belonging to the towns, which are subject to taxation for school purposCi-i, and town and cil y property, whicli may be included in stufe vahiations; churches; property held for educational or charitable insti- tutions; the estates and persons of the president and professors of Brown University and their families up to $10,000 per officer; property exempted b^' charter or legislative contract; cemeteries; public libraries; property held for the use of homes or hospitals for the helpless or for public education ; estates of persons who in the judgment of the assessors arc unable to pay; land worth not more than $25 per acre planted in certain kinds of trees for fifteen years from the time the trees reach 4 feet in height; manufacturing property by vote of towns for ten years. Actual indebtedness is deducted from the personal property liable to taxation. b. Assessin-enf. — The assessment or valuation of property in the towns for the apportionment of state taxes is made by the general assembly at long and irregular intervals. But each town's share so fixed is raised by a levy upon the assessed valuations made each year by the town assessors, and is the same as that upon which all property taxes are levied. There does not appear to be any uniform date to which the assess- ment or valuation refers, each town being at liberty to determine for itself when the assessment shall be made. The figures relating to the valuations are not therefore synchronous and can not be made so. All propertjr liable to taxation is to be assessed at its full and fair cash value by the assessors. Every per- son and corporation is required to bring in a sworn list of his property, specifying the value, which value is not, however, binding on the assessor. Whoever neglects to bring in a sworn list has no remedy if overtaxed. Power machinery, live stock, and farming tools are taxed always where located, and other personal prop- erty is taxed at the Owner's domicile, if resident in the state; if not, in the town where it is located. Residents are not to be assessed on property taxed in another state. Shares in national banks held b}' nonresidents are taxed in the town in which the bank is located. Such taxes are a lien on the shares. Stockholders in domestic corporations are taxed only for the difference between the cash market value of each share and the proportionate amount per share at which its real estate and machinery were last assessed. Vessels engaged in foreign commerce may be assessed on their net profits. A tax of 1 per cent is then levied in lieu of other taxation. The statutes prescribe a fixed valuation for the several towns, which is to be the basis of the state tax at the rate fixed. c. Equalization. — There is no provision for equali- zation strictly so called, but any person aggrieved l)y assessment may petition the supreme court for relief. This petition , however, does not sta.j proceedings for collecting the taxes. 2. Rate- There is a fixed rate of 18 cents on each $100 of the ratable property of the several towns, which is to be assessed annually, collected, and paid by them to the general treasurer. Whenever the general assembly orders a further state tax to be levied on inhabitants or ratable estates, the secretary of state is forthwith to send a certified copy of the act to the town clerk of each town, who 782 WEALTH, DEBT, AND TAXATION are to notifj'- the assessors to assess their town's pro- portion in the same manner as for town taxes . 3. Collection — In general, all taxes, state and local, upon property are collected by the town collectors. The taxes at the rate fixed for the state are to be paid by the several towns, one-half before June 1,5 and one-half before December 15. The general treasurer issues his war- rant for collection of state taxes to the town collectors. The towns and their officers are liable to the state for the tax. Execution may be levied on the property of the towns or inhabitants thereof. Taxes assessed for either personal or real estate are a Uen on the real estate in the town. The collector may distrain personal property. II and III. Poll tax and inheritance tax. There are no state poll or inheritance taxes. IV. Corporation taxes. Most corporations are taxed under the general prop- erty tax as individuals. There is no special provision for the taxation of railroads in particular or corpora- tions in general, except that they are not assessed on intangible personalty, which is deemed to be repre- sented by the corporate stock which is taxable to individuals. Telegraph and telephone companies are taxed 1 per cent on their gross receipts derived from business transacted within the state. This is in lieu of all other taxes upon its lines and personal estate used in the business. Express companies are required to pay a similar tax. These taxes are to be paid on or before August 1 , and may be collected by execution against property. Savings banks on or before August 1, pay to the state 40 cents on each $100 of deposits, and on each .?]00 of reserved profits. Trust companies incorporated in Rhode Island pay a similar tax on deposits of " participating " accounts. Insurance companies of the state are to pay 2 per cent of the gross pre- miums and assessments on property insured in the state or on property in other states where such premiums are not taxed. Foreign insurance companies' agents, and those of foreign surety companies are required to pay a tax of 2 per cent on the amount of pre- miums and assessments received in the state. Foreign building and loan associations pay one-fourth of 1 per cent on capital actually paid in from residents, with certain dod\irtions for loans, etc. Street railway companies pay 1 per cent on the gross earnings and if the dividends exceed 8 per cent, the amount of sucli excess. V Business taxes and licenses. The state receives one-fourth of the liquor licenses collected by the towns and cities : one-half of the pro- ceeds of town and city licenses on shows, exhibitions, bowHng alleys, bilhard and shooting galleries; and seven-eighths of the duties on auction sales, which are one-tenth of 1 per cent of the i^ropertj' sold. Itinerant vendors, state license, per annum, $25; hawkers and ped- dlers, liy general treasurer —jewelry, whole state, per annum, $200; Providence county, per annum, $100; other counties, per annum, $50; other merchandise — whole state, per annum, $60; whole state, quarterly, $15; Providence county, ))ir annum, $30; quarterly, $10; patented articles, per annum, $50. B. FEES. The secretary ol state. — Incorporation fees, certificates, general, $1 : incorporation fees, special ta.x, $100; corporations other than for busi- ness, $5; also one-tenth of 1 per cent on capital stock above $100,000; increase capital stock, one-tenth of 1 per cent; civil commission, $2; examination of foreign building and loan associations by insurance commissioner, $50; practice of medicine, examination, $10; certificate, $2; pharmacists, examination, $10; dentists, examination, $25; cer- tificate, $2; peddlers' license, $1; analysis of commercial fertilizers (compulsory), $6; foreign insurance and surety companies — fihngcopy of charter, $30; filing annual statement, $20; agent's certificate, annual, $2. Analysis fee to be paid for all manufacturers, agents, and sellers of any brand of commercial fertilizer used in the state, a fee of $6 for each ingredient said to be contained in anj' brand of such fertilizer. CouxTY Revkxue.s. The counties are merely judicial districts and have no independent treasury or revenues. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equal- ization thereof are in general the same as have already been described under state taxes. 2. Rate— Those electors of any town who pay a tax on at least •5134 worth of property may, by vote, levy a tax for the purposes authorized by law on the ratable property of the town, either of a certain sum or at a certain per- centage on the valuatioji, and may order the time when the tax is to be assessed and when paid. The rate may not exceed 1 per cent except for debt charges or to repair damages caused l)y the elements. 3. Collection — Collection is made Ija' the town collectors upon ■\\'ar- rant of the town treasurer. II. Poll tax. Every person qualified to vote is to be assessed, at the annual assessment of town or city taxes, a tax of $1 , or so much thereof as with his other taxes shall amount to $1. In case of nonpayment the delinquent may be committed to jail, there to remain until he pays the tax and all legal costs. III. Inheritance tux. There is no inheritance tax. IV. Corporation ta.xes. For general provisions relating to taxation of cor- porations in Rhode Island, sec State revenue. Public service corporations given a franchise by a munici- pality are required hj state law, in return for the priv- ilege bestowed by such franchise, to pay such portion of their gross earnings not to exceed 3 per cent as may be agreed upon b}^ the terms of the franchise grant. TAXATION AND REVENUE SYSTEMS— SOUTH CAROLINA. 783 V. Business taxes and, licenses. Dogs, male, $1.15; female, $5.15; funds to be used, first, to pay damages, and the balance to be applied to school fund. Town coun- cils may license, at discretion, public shows, bowling alleys and billiard tables, exhibitions, and intelligence offices. One-half of the proceeds goes to the state. Three-fourths of the amount of money received from liquor licenses goes to the town or city and one-fourth to the state. The rates arc: To manufacture or to sell liquor at wholesale and retail, $500 to $1,000; to sell liquor at retail only, according to size of town, $200 to $400; for druggists to sell liquors for medicinal purposes only, $5. Pawn- brokers-, $50; private detective, $10; auctions, one-tenth of 1 per cent duty on all property sold,seven-eightlis of the proceeds of which goes to the state. Itinerant vendor, local fee, $5. School Revenues. The constitution provides that the money which is appropriated for the estabhshment of a permanent school fund shall be invested as a perpetual fund for that purpose. The laws provide that the duties imposed on auctioneers, which are paid to the state, shall be added to the school fund. The income of the fund is to l)e annually appropriated for the support of public schools in the towns. The sum of 1120,000 is appropriated annually l)y the state for the support of the schools in the several towns, and apportioned according to the number of schools and children; but towns, as a condition, must raise by tax an equal sum. The state also makes additional small appropriations for graded and high schools, evening schools, school apparatus, and school super- vision, and maintains the normal school and the Rhode Island Institute for the Deaf. Towns may divide themselves by vote into school dis- tricts. Every such district may raise money by tax on the ratable property of the district, the amount to be approved by the school committee of the town. District taxes are levied on the town assessment and collected the same as town taxes. SOUTH CAROLINA.' South Carolina draws its state, county, and munici- pal revenues mainly from the general property tax. There are no inheritance or special corporation taxes, except license fees on insurance companies and certain other financial corporations, and a tax on gross pre- miums. The state leaves business taxes and licenses, except an inspection tax on fertilizers, to the coun- ties and municipalities. There is a graduated income tax. Poll taxes and the net income of the state liquor dispensary are applied to free public schools. State royalties are charged for mining phosphates in the navigable waters and marshes of the state. CONSTITUTIONAL PROVISIONS. ARTICLE X. Seo. 1. The general assembly shall provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe regulations to secure a just valuation for taxation of all property, real, personal, and . possessory, except mines and mining claims, the product of which alone shall be taxed; and also excepting such property as may be exempted by law for municipal, educational, literary, scientific, religious, or charitable purposes: Provided, however, That the general assembly may impose a capitation tax upon such domestic animals as from their nature and hab- its are destructive of other property: And provided further, That the gen- eral assembly may provide for a graduated tax on incomes and for a graduated license on occupations and business. Sec. 2. The general assemblj' shall provide for an annual tax sufficient to defray the estimated expenses of the state for each year, and when- ever it shall happen that the ordinary expenses of the state for any year shall exceed the income of the state for such year the general assembly shall provide for levying a tax for the ensuing year sufficient, with other sources of income, to pay the deficiency of the preceding year, together with the estimated expenses of the ensuing year. Sec. 3. No tax shall be levied except in pursuance of a law which shall distinctly state the object of the same; to which object the tax shall be applied. 'This compilation is derived mainly from the following sources: Code of Laws of South Carolina, 1902, Vol. I. The Civil Code: The State Company, Columbia, S. C, 1902. Acts of the General Assembly, 1902: The State Company, Columbia, S. C, 1902. Sec. 4. There shall be exempted from taxation all county, township, and municipal property used exclusively for public purposes and not for revenue, and the property of all schools, colleges, and institutions of learn- ing; all charitable institutions in the nature of asylums for the infirm, deaf and dumb, blind, idiotic, and indigent persons, except where the profits of such institutions are applied to private uses; all public libraries, churches, parsonages, and burying grounds; but property of associations and societies, although connected with charitable objects, shall not be exempted from state, county, or municipal taxation: Provided, That as to real estate this exemption shall not extend beyond the buildings and premises actually occupied by such schools, colleges, institutions of learning, asylums, libraries, churches, parsonages, and burial grounds, although connected with charitable objects. Sec. 5. The corporate authorities of counties, townships, school dis- tricts, cities, towns, and villages may be vested with power to assess and collect taxes for corporate purposes; such taxes to be uniform in respect to persons and property within the jurisdiction of the body imposing the same. All shares of shareholders in any bank or banking association located in this state, whether now or hereafter incorporated, or organ- ized under the laws of this state or of the United States, shall be listed at their true value in mone}' and taxed for municipal purposes in the city, ward, town, or incorporated village where such liank is located, and not elsewhere: Provided, That the words " true value in money " as used in this section shall be so construed as to mean and include all sur- plus or extra moneys, capital, and every species of personal property of value owned or in possession of any such bank: Pror'idcd, That a like rule of taxation shall apply to the stockholders of all corporations other than banking institutions. And the general assemblj' shall require that all the property, except that herein permitted to be exempted within the limits of municipal corporations, shall be taxed for corporate pur- poses and for the payment of debts contracted under authority of law. * * * Sec. 6, * * * The general assembly shall not have power to au- thorize any county or township to levy a tax or issue bonds for any pur- pose except for educational purposes, to build and repair public roads, buildings, and bridges, to maintain and support prisoners, pay jurors, county officers, and for litigation, quarantine, and court expenses, and for ordinary county purposes, to support paupers, and pay past indebtedness. Sec. 12. The fiscal year shall commence on the first day of .lanuary in each year. Sec. 13. The general assembly shall provide for the assessment of all property for taxation; and state, county, township, school, municipal, and aU other taxes shall be leviedon the same assessment, which shall be that made for state taxes ; and the taxes for the subdivisions of the state shall be levied and collected by the respective fiscal authorities thereof. 784 WEALTH, DEBT, AND TAXATION. ARTICLE XT. Sec. 6. (The existing county boards of commissioners of the several counties, or sucli ofTicers as may be vested witli similar duties, shall levy an annual tax of three mills on the dollar upon all taxable property in their respective counties, which tax shall be collected at the same time and by the same officer as the other taxes for the same year, and shall be apportioned among the school districts of the county according to the number of pupils enrolled. * * * There shall be assessed on all taxable polls in the state between the ages of twenty-one and sixty years (excepting Confederate soldiers above the age of fifty years), an annual tax of one dollar on each poll, the proceeds of which tax shall be ex- pended for school purposes in the several school districts in which it is collected. Whenever during the three next ensuing fiscal years the tax levied by the said county boards of commissioners or similar officers and the poll tax shall not yield an amount equal to three dollars per capita of the number of children enrolled in the public schools of each county for the scholastic year ending the thirty-first day of October, in the year eighteen hundred and ninety-five, as it appears in the report of the state superintendent of education for said scholastic year, the comptroller- general shall, for the aforesaid three next ensuing fiscal years, on the first day of each of said years, levy such an annual tax on the taxable prop- erty of the state as he may determine to be necessary to make up such deficiency, to be collected as other state taxes, and apportion the same among the counties of the state in proportion to the respective deficien- cies therein, and apportioned among the school districts ; and from and after the thirty-first day of December, in the year eighteen hundred and ninety-eight, the general assembly shall cause to be levied annually on all the taxable property of the state such a tax, in addition to the tax levied by the said county boards of commissioners or similar officers, and poll tax above provided, as may be necessary to keep the schools open throughout the state for such time as the general assembly prescribes; and such tax is to be apportioned among the counties. Any school dis- trict may, by authority of the general assembly, levy an additional tax for the support of its schools.) Sec. 12. (All the net income to be derived by the state from the sale or license for sale of spirituous, malt, vinous, and intoxicating liquors and beverages, not including what is allowed to go to the counties and municipal corporations of the state, shall be applied annually in aid of the supplementary taxes for public school purposes: Provided, That the supplementary taxes are only to be levied when the net income aforesaid is not sufficient to meet and equalize deficiencies in the school funds.) ARTICLE VIII. Sec. 6. The corporate authorities of cities and towns in this state shall be vested with power to assess and collect taxes for corporate pur- poses, said taxes to be uniform in respect to persons and property within the jurisdiction of the body composing the same; and all property, ex- cept such as is exempt by law, within the limits of cities and towns shall be taxed for the payment of debts contracted under authority of law. License or privilege taxes imposed shall be graduated so as to secure a just imposition of such tax upon the classes subject thereto. Sec S. Cities and towns may exempt from taxation, by general or special ordinance, except for school purposes, manufactories estab- lished within their limits for i\\e successive years from the time of tlie establishment of such manufactories: Proi'idid, That such ordinance shall first be ratified l)y a majority of such qualified electors as shall vote at an election held for that purpose. ARTICLE II. Sec. 4(e). (Payment of all taxes, including poll tax, is prerequisite to voting.) MvncA.E III. Sec. 29. All taxes upon property, real and personal, shall be laid upon the actual value of the propeiiy taxed, as the same shall be ascertained by an assossnicnl made for the purpose of laying such tax. article I. Sec. 6. All property subject to taxation shall be taxed in proportion to its value. ARTICLE IX. Sec. 3. All railroad, express, canal, and other corporations engaged in transportation for hire, and all telegraph and other corporations en- gaged in the business of transmitting intelligence for hire are common carriers in their respective lines of business, and are subject to liability and taxation as such. OFFICERS. The ofRcers most directly concerned with taxation are: (1) Township boards of assessors, appointed by the governor for a term of two years. There are special provisions in many counties for appointment and compensation. (2) Boards of assessors in cities and towns, three electors, appointed ' by the governor for a term of two years. There are special boards in Charleston and Columbia. (3) A county auditor, appointed by the governor for a term of two years. (4) A county treasurer, appointed by the governor for a term of two years, who acts as collector. (5) ..V county board of equalization, composed of the chairmen of the boards of assessors of the counti'. (6) A comptroller-general, elected for a term of two years. (7) A state board of assessors, composed of the treasurer, secretary of state, comptroller, and attorney-general, and chairman of the board of railroad commissioners. (8) A state board of equalization, composed of members elected by the county boards of commissioners. (9) A special board of equalization in the city of Charleston, com- posed of the county auditor and six citizens, to be elected by the city council of Charleston. State Revenues. A. TAXES. I. The general property tax. 1. Base — a. The property included and exempt. — All real and personal property in the state and the personal prop- erty of residents of the state which may be kept or used temporarily out of the state, with the intention of bringing the same into the state, or which has been sent out of the state for sale and not yet sold; all moneys, credits, investments in bonds, stocks, joint- stock companies, or otherwise of parties resident in the state are subject to taxation. (1) "Real property" includes not only land, city, town, and village lots, but also all structures and other things thereon contained or at- tached thereto which pass to the vendee by the conveyance of the land or lot. (2) "Personal property," for purposes of taxation, includes all things other than real estate which have any pecuniar}' value, and moneys, credits, investments in bonds, stocks, joint-stock companies, or other- wise. "Credits" are held to be the remainder due to a party after deducting all debts and demands against him. But no deductions are to be made for insurance premium notes to mutual insurance com- panies, subscriptions to capital stock of any joint -stock company, taxes assessed on charitable subscriptions, or for contingent liabilities. All properly used in the operation of railroads is classed as personal prop- erty. TAXATION AND REVENUE SYSTEMS— SOUTH CAROLINA. 785 (3) Exemptions, in addition to public property, are: Churches, their books and furniture and parsonage; colleges, academies, and institu- tions bf learning and their endowment; cemeteries; fire departments; all bonds and stocks of the state and municipal bonds when exempted by statute; all rents accruing from real estate which shall not become due within two months after the first day of January in the year in which taxes are to be assessed thereon ; all of any annuity not payable on or before August 1 of the year for which taxes are to be assessed thereon; all pensions from the United States or from a state; all shares of the capital stock of any company which is required to list its capital and property for taxation in this state; all the wearing apparel of the pei-son required to make return and his family articles for the present subsistence of the family up to $100; fair grounds of agricultural and mechanical societies. h. Assessment. — There is but one assessment for state, county, and municipal purposes. Real estate is listed every fourth year (1898-1902), but changes on account of sales, transfers, or improvements are entered annually. Personal property is assessed an- nually as of January 1, except that agricultural prod- ucts in the hand of the producer on August 1 preced- ing are included. All property is to be valued at its true money value, which, for real estate, is the price obtained at court sales for partition, and for personalty, is the usual price at administrators' sales. The county auditor attends at a convenient place in each town- ship for the purpose of assessing property. The assess- ment is based upon a sworn list of the items and their value furnished the auditor by the taxpayer, and failure to furnish such list or a false list is punished by an increase of 50 per cent in the assessed value. The auditor has no authority to change the values given by the owner but may recommend changes to the board of township assessors, or to municipal boards, who fix the values. Sliares of stock in state and national banks are assessed where the bank is located at their " true value in money," which is construed to mean all surplus, capital, and every kind of personal property owned by the bank. The real estate is taxed to the bank, and deducted from the value of the shares. Unincorporated banlts and bankers are assessed on the average monthly assets for the year. Manufacturers are assessed on the average value of the capital em- ployed in their business for the preceding year, pawnbrokers on the average value of property pawned to them during the year. Mines and mining claims actually mined are assessed not on the land, but on the gross proceeds at the cash market value of the material mined. All personal property used in connection with the mine is assessed like other property. Property used in the operation of any railroad, turnpike, plank road, bridge, telegraph, or canal slack water navigation company, if the com- pany be organized in the state, is treated as personal property. Railroad property used in operation is assessed by the state board of assessors. The road is required to make statements to the comptroller- general and also to the county auditors. Penalty for failure to make the statements is 50 per cent additional to actual value. The value of the right of way and track is to be apportioned pro rata to each mile of main track, and to this value is to be added the value of the real estate, fix- tures, and stationary property situated in the town, city, or village ; the total value of the rolling stock, money, and credit is to be apportioned pro rata to each mile of main track in each town, city, and village. The apportionment is made primarily by the railroad company through its returns, but the state board adjusts this apportionment. 932—07 50 Sleeping car companies, palace, drawing room, dining, and chair car companies, and telegraph, telephone, and express companies are assessed by the state board of assessors on the basis of verified statements to the comptroller-general, taking the aggregate value of all the .shares of cap- ital stock at their market value and the aggregate of any mortgages, which is deemed the true cash value of the property of the corporation. The assessed value of the real estate and structures not specifically used in the general business, as found by the local assessors, is to be deducted from the gross value of the property as ascertained by the state board — only that proportion of the value . is taken which represents property within the state. The assessment of the state board of assessors is ap- portioned to the counties and by the county auditors to the townships. Domestic insurance companies are assessed on personal property and assets where the principal officer is located, but agents of foreign com- panies are assessed on the gross receipts of the agency, together with the value of the personal estates situated at the agency, and are charged with taxes on the amount so returned. Corporations are in general assessed as individuals. Where the prop- erty of domestic corporations is taxed in the state, the shares of such cor- porations are not assessed. c. Equalization. — The duty of the township and special boards of assessors in increasing and lowering the valuation of any property,, real or personal, as fixed by the county auditor or returned by any person, per- tains to the assessment rather than to equalization. The county board of equalization equalizes the valuations of real and personal property fixed by the board of township assessors and the special boards of assessors. It may raise or reduce items in the list, but is not to reduce the aggregate value as returned to the county auditor. There is an appeal from this board to the comptroller-general. The state board of equalization meets every fourth year for the equalization of the assessment of real prop- erty among the several counties, towns, cities, and villages. It equalizes both the real and personal prop- ertj' returns of textile industries, canals providing power for rent or hire, and cottonseed-oil and ferti- lizer companies annually, in order to obtain uniform- ity of taxation upon the property of such industries. 2. Rate— For the fiscal year beginning January 1, 1902, a tax of 5 mills was levied by the general assembly upon every dollar of the value of all taxable property of the state to meet the current expenses of govern- ment and other indebtedness. 3. Collection — Taxes are collected by the county treasurer, who is paid for his services by commissions out of the taxes collected. The time of payment in 1902 was from the 15th day of October to the 31st day of December. A penalty of 10 per cent is to be added to taxes not paid before the day fixed in the act levying taxes for that year (in 1902, December 31). Delin- quent taxes are collected by distress or warrant to be executed after January 15. All personal property is liable to distress and sale, and real property on which taxes are delinquent may be seized and sold. All taxes are a lien upon the property taxed which at- 786 WEALTH, DEBT, AND TAXATION. taches at the beginning of the fiscal year and expires in ten years. II. Poll tax. All males between 21 and 50 years of age are subject to an annual poll tax of $1, the proceeds of which are applied to educational purposes. Those are exempt who are incapable of earning their own living. Nonpaj^ment of the poll tax is made a misdemeanor punishable by a fine of not more than |10 or by imprisonment at hard labor upon the public works of the county for not more than twenty days. Poll taxes are used to meet the expenses of school districts in which collected and appear in reports of county reve- nue receipts. III. Inheritance tax. There is no inheritance tax in this state. IV. Corporation taxes. Corporations are not required to return their capital for taxation, nor are the shareholders taxed on their shares, but the real and personal property of corpo- rations is taxed like that of individuals. Foreign insurance companies, foreign land associations, foreign building and loan associations, foreign banking associations, and all other classes of like business not incorporated in the state, except national banks and benevolent institutions organized under the grand lodge system, are required to pay an annual license fee of $100 to the comptroller-general b}- the 31st of March in each year. Every for- eign insurance compan}' is required to pay, in addition to the annual license fee, a graduated license fee of one-half of 1 per cent on the gross premiums, gross income, or gross receipts as collected during the three months preceding the payment of the license fee (March 31). V. Business taxes and licenses. These are, except in the case of a tax on fertilizers, left to the counties and municipalities. All persons or corporations engaged in the manufacture or sale of fertilizers or commercial manures are to pay the state treasurer an in- spection tax of 25 cents per ton. VI. Income tax. There is a graduated tax on incomes above $2,500, whether derived from ajij kind of property, rents, interests, dividends, or salaries, or from any profes- sion, trade, employment, or vocation, or any other source whatever, as follows : Income .$2,500 to S5,000, 1 per cent; .$5,000 to |7,.500, IJ per cent; f7,.500 to .110,000, 2 per cent; $10,000 to fl5,000, 21 per cent; $15,000 and over, 3 per cent. " Income " is taken to mean gross profits, and deduc- tion is made of necessary expenses for carrjang on the business or occupation. Incomes are to be listed at the time of tlie making of returns of personal property. Collection is the same as for other state taxes, and with like penalty for neglect to make return. For willful fraud the penalty is 100 per cent. B. FEES. Secretiirv of slute. — Clharter Issued or renewed — one mill on each dol- lar of capital stock up to $100,000; one-half mill on each dollar of cap- ita] stock from $100,000 to $1,000,000; one-fourth mill on each dollar of capital stock over $1 ,()00,fJOO. Recording application for amendment. $2.50; increase of stock, etc., $5; declarations of foreign corporations, $5; filing charter, consolidation of railroad companies, same fee as for organi- zation, with credit for charter fees paid. Comptroller-general. — Fraternal beneficiary associations, permit, $25; annual report, $25; doctors, examination, $5; pharmacists, examina- tion, $5; dentists, hcense, $15. D. INCOME FROM PUBLIC PROPERTY. Persons mining phosphate in navigable waters and marshes of the state are to pay royalties as fixed by the phosphate commissioners not to exceed $2 per ton on the crude rock mined. E. INCOME FROM PUBLIC INDUSTRIES. The liquor business is conducted by a state dispensary. Profits from sales are used for the benefit of the common schools of the state. The liquor is sold to the county dispensers by the state dispensary at a profit not to exceed 10 per cent of the cost to the state. The profits of the county dispensaries are to be paid one-half to the counties and one-half to the municipal corporation in which they may be located. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equalization thereof are the same for county as for state taxes. 2. Rate— The rate of tax in the several counties is fixed by the general assembly. The county commissioners are authorized to kMv a tax of 3 mills on the dollar for the support of public schools of their respective counties. •3. Collection — Collection is the same as for state taxes. II, III, and IV. Poll tax, inheritance tax, and corpora- tion taxes. There are no county poll, inheritance, or special corporation taxes. (See State revenues, II.) V. Business taxes and, licenses. Plays and shows outside the corporate limits of the towns and vil- lages, per day, $3; hawkers and peddlers, fee to be determined by county board of commissioners; pawnbrokers, ibid.; gathering oysters, clams, and catching terrapin, $10 per annum for each boat of 1 ton, and for each additional ton, $5; each person exporting clams, $25; terrapin, $200; canning oysters, $400. To traffic in sea-island cotton, 550 per annum; in cottonseed in certain counties, $300; in others, $500; in others, $25: in Charleston, $50, Sale of liquors (see E, under State revenues) — profits from county dispensary divided between county and municipality. jNIunicipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equalization thereof are the same for municipal and school taxes as for state. The assessment is to be copied from the county auditor's books. Cities and towns may by popular vote exempt for five years TAXATION AND REVENUE SYSTEMS— SOUTH DAKOTA. 7S7 from all taxes, except school taxes, manufacturing establishments established within their limits. 2. Rate— The city or town council lias power to impo-so an annual (a.\ not exceeding 1 J per cent in cities containing over .5,000 inhabitants, and not over 1 per cent in towns containing between 1,000 and 5,000 inhabitants. In smaller towns the limit is 50 cents on $100. 3. Collection — Collection is made the same as for state and county taxes, but may be made in installments. II. Poll tax. The city council has power to require all male in- habitants of a city l)et\vcen IS and .50 years of ao;e to work upon the roads, streets, and ways of the city not exceeding four days in each year. The city council may commute this tax to a money payment not to exceed $3 per annum. Ill and IV Inheritance tax and corporation faxes. There are no mimicipal inheritance or corporation taxes. V. Business taxes and licenses. City or town councils may require licenses of per- sons or corporations engaged in any calling, business, occupation, or profession within the limits of the city or town, except from teachers or ministers of the gos- pel. The license is to be graduated according to the gross income of the taxpayer or upon the amotmt of capital invested in the l)usiness. Municipalities reieive one-half of the profits from rounly liquor ths- pensaries located Ibcrein. (.See K under State revenues.) Plays and shows in ((juiis and villages, .13 per day. (Tlii' city council of Charleston may impose any sum up to -$.500.) Traflle in long or .sea-island cotton must be licensed by the county treasurer. The fee is .$.50, and is held for the repairing of roads and bridges in the township wlierc collected. ScirooL Revenues. The counties are divided into school districts, which are authorized to levy and collect an annual ta.x for school purposes upon petition of at least one-third of the resident electors and freeholders. The rate of tax is not to exceed 4 mills on the dollar and is levied upon the state and county assessment roll. The county superintendent of education apportions the money arising from the 3-mill school taxes among the school districts of the county. State poll taxes are expended in the districts where collected. All net income derived by the state from the sale of liquors under the dispensary law is apportioned among the counties of the state for the benefit of the common schools, in proportion to the deficiencies after the appli- cation of the 3-mill tax and the poll tax. SOUTH DAKOTA.' South Dakota depends almost entirely upon the general property tax for state, countj^, and municipal revenues. There arc no inheritance taxes and practi- cally no corporation taxes, but some fees on corpora- tions. The poll tax, which is a local road tax, and most of the business taxes and licenses are left to cities and counties. CONSTITUTIONAL PROVISIONS. ARTICLE XI. Sec. 1. The legislature shall provide for an annual tax, sufBcient to defray the estimated ordinary expenses of the state for each year, not to exceed in any one yeai' two mills on each dollar of the assessed valua- tion of all taxable property in the state, to be ascertained by the last assessment made for state and county purposes. And whenever it shall appear that such ordinary expen.ses shall ex- ceed the income of the state for such year, the legislature shall provide for levying a ta.x for the ensuing year, sufficient, with other sources of income, to pay the deficiency of the preceding year, together with the estimated expenses of sm-h ensuing year. And for the purpose of pay- ing the public debt the legislature shall provide for levying a tax an- nually sufBcient to pay the annual interest and the principal of such debt within ten years from the final passage of the law creating the debt : Provided, That the annual tax for the payment of the interest and prin- 'This compilation is derived mainly from the following sources: The Revised Codes, 1903, State of South Dakota, compiled by Moody, Tripp, and Brown; printed pursuant to an act of the legislature of 1903: State Publishing Company, Pierre, S. Dak., 1903. A pamphlet compilation (apparently official but without author's or publisher's name appearing) of the Revenue Laws of South Dakota, 1902. cipal of the public debt shall not exceed in any one year two mills on each dollar of the assessed valuation of all taxable property in the state as ascertained by the last assessment made for .state and county pur- poses. ! Sec. 2. All taxes to be raised in this state shall be uniform on all real and personal pnjperty, according to its value in money, to be ascertained ' by such rules of appraisement and assessment as may be prescribed by the legislature by general law, so that every person and corpoTation shall pay a tax in proportion to the value of his, her, or its property. And the legislature shall provide by general law for the assessing and levying of taxes on all corporation property, as near as may be, by the same methods as are provided for assessing and levying of taxes on indi- vidual property. Sec. 3. The power to tax corporations and corporate property shall not be surrendered or suspended by any contract or grant to wliich the state shall be a party. Sec. 4. The legislature shall provide for taxing all nujucys, credits, in- vestments in bonds, stcjcks, joint-stock companies, or otherwise; and also for taxing the notes and bills discounted or purchased, moneys loaned and all other property, effects or dues of every description, of all banks and of all bankers, so that all property employed in banking shall always be subject to a taxation equal to that impo.sed on tlic property of individuals. Sec. 5. The property of the United States and of the state, county, and municipal corporations, both real and personal, shall Ix' exempted from taxation. Seo. 6. The legislature shall, by general law, exempt from taxation property used exclusixcjy for agricultural and horticultural societies, for school, religious, cemetery, and charitable purposes, and personal prop- erty to any amount not exceeding in value two hundred dollars for each individual liable to taxation. Sec. 7. All laws exempting property from taxation, other than that enumerated in sections 5 and 6 of this article, shall be void. 788 WEALTH, DEBT, AND TAXATION. Sec. .S. X(i tax shall be levied except in pursuance of a law which shall distinctly state the object of the same, to which the tax only shall be applied. Sec. 9. (All taxes le\ ied and collected for state purposes shall be paid into the state treasury. No indebtedness shall be incurred or money expended by the state and no warrant shall be drawn upon the state treasurer except in pursuance of an appropriation.) Sec. 10. The legislature may vest the corporate authority of cities, towns, and villages with power to make local improvements by special taxation of contiguous property or otherwise. For all corporate pur- poses, all municipal corporations may be vested with authority to assess and collect taxes; but such tax shall be uniform in respect to persons and property within the juiisdiction of the body levying the same. .reticle VI. Sec. 17. No tax or dutj' shall be imposed without the consent of the people nr their representatives in the legislature, and all taxation shall be e(|ual and uniform. ARTICLE X-XVI. Sec. is. Schedule and ordinance. (The usual provisions against dis- crimination against nonresidents in taxation of lands, taxation of lands of the United States, and providing for taxation of Indians whose land is not exempted.) OFFICEK.S. The officers most directly concerned with taxation are: (1) County assessor, one for eacli county not fully organized into civil townships, his district excluding civil townships, elected for two years. (2) Township assessor, one for each civil township, the chairman of the board of supervisors is ex officio assessor, elected for two years. (3) City assessor, in cities of the first and second class appointed by the mayor with the approval of the city council for one year. (4) Township treasurer, elected at annual town meeting. (/)) City treasurer, elected for two years. (li) County treasurer, elected for two years. (7 ) Town board of equalization, composed of the board of supervisors of each township, the clerk and president of each incorporated town, and the assessor, auditor, and mayor of each city (except in cities the charters of which provided for a board of equalization). (8) Countv board of equalization, composed of the couiily commis- sioners and the county auditor. (9) .State board of equalization, compo.sed of the governor, auditor, secretary of state, treasurer, and commissioner of school and public land-;. S'J'ATE KevE.VUES. .V. TAXES. I. The general propertij tii.r. 1. Base — n. The property included mid exempt. — All real and personal property in the state, and all personal prop- erty of persons residing therein, and the property of corporations and of all banks and banking companies, except such as is expressly exempted, is subject to taxation. (I) "Real property," for (lie purpose of taxation, is constmed to in- clude the land itself and all buildings, structures, and improvements, trees, fixtures, and all rights and privileges, and all mines, minerals, and quarries thereto belonging. Trees planted under the liml)er culture act of Cono-ress are not to be considered as "improvement " on the land, nor are artesian wells to be considered in the assessment. (2) "Personal property" is construed to include all goods, chattels moneys, credits, and effects wheresoever they may be; all ships, boats, and vessels belonging to inhabitants of the state, whether at home or abroad, and all capital invested therein; all moneys at interest, within or without the state, due to the person to be taxed, and all other debts due such person; all public stocks and securities; the capital stock of all insurance companies organized under the laws of this state; all stock in corporations, except in national banks out of the state owned by in- habitants of the state; all the shares of stock in any bank, state or na- tional; all personal estate of moneyed corporations, whether the owners reside in or without the state; and all improvements on lands the title of which is still in the United States or an}- railroad company or corporation whose property is not subject to the same modes and rule of taxation as other propertj'; also, the income of an}' annuity, unless the capital of such annuity be taxed within the state. Gas and water mains, and pipes of gas and water companies; and the track, road, or bridge of street railroad, turnpike, and bridge companies are held to be personal property. (3) Exemptions, in addition to public property, are: The grounds, buildings, and other property of agricultural and horticultural societies, all property, real and personal, of any educational institution of the state, and all property used exclusively for the support of such school or scien- tific institution ; all propertj- belonging to any charitable, benevolent, or religious society, or used exclusively for charitable, benevolent, or religious purposes; one lot in a cemetery, for famih' use; and house- hold furniture and provisions for each individual not exceeding $25 in value. b. Assessment. — In general, there is one assessment roll for state, county, and local taxes. Each county in the state not fully organized into civil townships con- stitutes an assessor's district, excluding organized civil townships, each of which constitutes a district; cities are not included in the district as provided for, but are separate districts. All real and personal property is assessed annually, with reference to the 1st day of May. The assessor is actually to view the property when practicable and determine the true and full value in money, putting down separately the land and im- provements. Every person, under oath, must list his personal property, but the assessor determines the value, upon view. The penalty for refusal to make the required statements is .50 per cent on the value re- turned by the assessor, and for refusal to be sworn or to answer interrogatories there is a penalty of $10 to $500, to which may be added six months' imprison- ment. The statute expressly directs that the assessor is not to adopt a lower or different standard of value, because the same is to serve as a basis of taxation, nor is he to adopt as a criterion of value the price at which the projjerty would sell at auction or forced sale, but is to value all property at such ti price as the same is fairly worth in money. All property subject to taxation, situated in any of the unorganized counties of the state which have been attached to an organized county for judicial or other purposes, is to be listed for taxation bj' the assessor of such county. But taxes in unorganized counties are levied only for state and judicial pur- poses. The capital stock and franchises of corporations are listed where the principal place of business is located. TAXATION AND REVENUE SYSTEMS— SOUTH DAKOTA. 789 Stockholders of every bank, state and national, are to bo taxed on their shares in the town where the bank is located. The real estate is taxed to the bank. The basis for valuation of the shares is the amount of capital and surplus fund less the investments in real estate. All itineraht, transient, or bankrupt stock merchants or salesmen are assessed on their stock at the same rate as other merchants. Railroads are taxed under the general property tax and are assessed on property, used in the operation and maintenance of the road, by the state board of equalization, but other property is locally assessed. The assessment is made with reference to the 1st day of May, and takes into consideration the gross and net earnings per mile and other data fur- nished by statements by the company. There is a penalty of 25 per cent of the assessable value for failure to make the statement. The assessment is apportioned to the counties by the state board of equaliza- tion, and further to the cities, incorporated towns, and townships of the counties by the board of county commissioners. Telegraph, telephone, express, and sleeping car companies are also assessed by the state board of equalization on the basis of statements, in the manner that railroads are assessed. There are penalties for failure to make the statements and for false statements of from $500 to $5,000. c. Equalization. — The town board of review equal- izes in townships, incorporated towns, and cities be- tween the individuals thereof and supplies omissions of property. The county board of equalization compares the assessment of the several cities, towns, or districts of the county. The board is not to reduce the aggregate valuation of the county except to make the valuation in the different townships equal. But the board may raise the valuation of real property or of the various classes of personal property of the county or of any town or district to the true and full value thereof. The board may also, upon application, equalize be- tween individuals. The state board of equalization compares the assess- ment of the several counties of the state and equalizes the same so that the several counties are assessed at their proportionate value. The board is not to in- crease the aggregate assessed valuation of the state as equalized by the boards of county commissioners by more than .f.3,000,000. It is to add or deduct such a per cent from the valuation of each class of property as will fix the same at its proper proportionate value. 2. Bate— The state board of equalization determines such rate of state tax to be levied for the current year as is nec- essary for defraying the ordinary estimated expenses of the state for such year, for paying any deficiency from the ordinary expenses of the preceding year and the annual interest, and for providing a sinking fund for the public debt of the state. The tax for ordinary state purposes is not to exceed 2 mills on the dollar in any one J'ear; but the legislature may levy a defi- ciency tax. 3. Collection — In general, there is one collection for state, county, and municipal purposes made by the county treasurer. In organized townships or cities the treasurer collects the taxes, if the counties have adopted that method by vote. In districts not included in organized town- ships or in cities of counties which have so voted, the county treasurer is collector of all taxes levied for state, countj^, school, poor, bridge, road, or other pur- poses. Xo demand for taxes is necessary to fix liability therefor, but it is the duty of every person to attend at the office of the treasurer having; charge of collection and to pay his taxes. Taxes are due the 1st day of December; after the 10th of January, demand is made and 2 ])er cent added for collection fees; and if delin- quent after the 1st day of March, the treasurer is to collect the taxes, to which is added 1 per cent on the 1st of each month as a penalty by distress and sale. If he is justly apprehensive of the loss of any personal tax, he may enforce its collection at any time and may add 4 per cent for collection fees. Taxes on real prop- erty are a perpetual lien fi-om December ] ; and those on personal property are a lien thereon after the same date. Taxes may be paid in two installments. If any per- son pays one-half by the 1st day of March, the bal- ance will not become delinquent until the 1st day of October thereafter, from which day 1 per cent a month is to be added as penalty. Taxes on railroads are collected as other taxes, but taxes on tele- graph and telephone, express, and sleeping cai' companies are to be paid to the state treasurer and by him apportioned to the counties. i II and III. Poll tax and inheritance tax. There are no state poll or inheritance taxes. IV. Corporation taxes. There are no special corporation taxes except on insurance companies, all corporations being taxed under the general property tax. A special method is provided, however, for levying and collecting taxes on telegraph, telephone, express, and sleeping car com- panies. These companies pay to the state treasurer a percentage on the assessed valuation equal to the average levy in the state for all purposes, and the taxes so received are apportioned between the state and other civil divisions. Domestic insurance companies are assessed upon their capital stock. Foreign insuranei' companies pay 2J per cent of their gross premiums in lieu of all other taxes. Assessment companies pay 2 per cent on gross assessment premiums. V Business faxes and licenses. Public warehouse for gi'ain, $1 ; hunter's license — to residents, $1 : to nonresidents, for birds, $10; to nonresidents, for animals, $25. B. FEES. Secretary of state. — Recording articles of incorporation of domestic corporations and issuing charter, SIO; religious, charitable, benevolent, and fraternal associations, $3; filing articles of foreign corporations and issuing certificates of authority, -^lO; recording appointment, resident agent, $2; examination of annual statement of building and loan asso- ciation, $5; recording papers, per folio, 20 cents; transcripts, per folio, 20 cents; commissions, passports, etc.. S2: amendments, articles of incorporation, $1 : examination and statement of surety companies, $5. 790 WEALTH, DEBT, AND TAXATION. Commissioner of insurance. — Foreign insurance companies — filing copy of charter, $25; annual statement, $10; certificate of authority, $2; domestic insurance companies — filing and examination of first application, $10; filing annual statement, $3; certificate of authority to agents, 50 cents. Other fees are — Dentists, examination, $10; embalmers — license, $5; renewal, $3; osteopaths, $10; physicians, $10; pharmacists — registra- tion, $5; renewal, $5; dentists, license, $5. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equal- ization thereof are the same for county taxes as for state. 2. Rate— The county commissioners levy the county taxes, basing the levy upon an itemized statement of the county expenses for the ensuing year, and no greater levy is to be made than will equal the amount of such expenses with an excess of 5 per cent of the same. The rates authorized for different purposes are : (1) General county purposes, including support of the poor, not to exceed 6 mills on the dollar; (2) support of the insane, such amount as may be due the state from that county; (3) county roads, not to exceed 2 mills; (4) countj- bridges, not to exceed 2 mills; (.5) county sinliing fund, one year's interest and 15 per cent of the principal. The total county rate is not to exceed in any one year, unless by vote, the sum of 8 mills on the dollar. 3. Collection — Same as for state taxes. II. Poll tax. a. School. — The county commissioners may levy a tax of .11 on each elector in the county for the support of tW common schools. This tax is to be distributed to the several school districts in the county in proportion to the number of children between 6 and 20 years of age resident therein. I. Road. — In counties not wholly organized into civil townships the county commissioners are to \eYj on each male person between 21 and 50 years of age, living outside any organized city, town, or township — except paupers, idiots, and lunatics, or otherwise exempt — a road poll tax of $1.50, which may be paid by one day's labor on the highways. Ill and IV. Inheritance tax and corporation taxes. There are no county inheritance or special corpora- tion taxes. V. Business taxes ami licenses. Sale of liquoi-s at retail, $400 per annum; traveling salesman who solicits by the jug, $2G0 per annum, to be paid m each county; malt liquors, wholesale, $150 per annum; spirituous liquors, wholesale, $500 per annum (to be [paid in each precinct, town, or city in which the business is carried on) ; distilleries, $1 ,000 per annum ; breweries, $400 per annum; hawkers and peddlers with wagon, $50 to $100 per annum; peddlers on foot, $25 to $50 per annum; traveling salesmen, $25 to $75 per annum; dog tax, $1 per annum, which is credited to the school district when collected. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equal- ization thereof are the same for municipal taxation as for state. 2. Rate — a. Township. — The electors at their annual town meeting maj' vote such sums of money for repairing and constructing bridges, and for necessary town charges as will not exceed 5 mills on the dollar, and for fire guards, such a sum as wiU not exceed 5 miUs on the doUar. The townshiiD board of supervisors levies the highway labor and road tax not to exceed 50 cents on $100 of valuation. The total township rate is not to exceed in an}^ year 10 mills on the dollar for all purposes, including the tax for interest and sinking fund for bonds. i. City. — The city council is to levy a tax for gen- eral purposes not to exceed 20 mills on the dollar, and in addition it may levy a tax for interest and sinking fund for city bonds. c. Town. — The board of trustees may levy a tax for the general fund, interest, and sinking fund, the tax for general purposes not to ■exceed 5 mills on the dollar. 3. Collection — The collection is the same as the state, by the county treasurer, unless the county has adopted the optional provision for collection by the township and city treasurers. II. Poll tax. The township board of supervisors in organized counties is to assess on every male inhabitant above 21 and under 50 years of age, except paupers, idiots, lunatics, and those otherwise exempt, one day's labor in each year as a road poll tax. Any city or town in the state may levy on all able- bodied male residents between 21 and 50 years of age a road poll tax of one day's labor, which may be com- muted at a fixed sum, not to exceed $1.50. III. Inheritance tax. There is no municipal inheritance tax. IV. Corporation taxes. There is a tax of 2 per cent of the premiums received upon insur- ance policies issued on property in any city, town, or village, which is collected by the state and paid over to the local fire department. V. Business taxes and licenses. Any township, precinct, town, or city within the county, in which a county liquor license is paid, may require in addition from each dealer paying such a license a sum to be fixed by ordinance, but to be not less than $200 nor more than $600. TAXATION AND REVENUE SYSTEMS— TENNESSEE. 791 The city council has power to Hcense and tax hawkers, peddlers, pawnbrokers, keepers of ordinaries, theatrical and other exhibitions, shows and amusements, ticket scalpers, employment agencies, cigars, cigarettes, and light drinks, hackmen, draymen, expressmen, etc., and public billiard and ball alleys. Towns may license auction establishments, peddlers, and public exhibitions. School Revenues. The constitution establishes a perpetual school fund from the proceeds of the sale of public lands granted by the United States for the use of public schools, and fi'oni certain other sources including escheat, fines, donations, etc. This fund is to be apportioned to the several school districts in proportion to the number of school children. The proceeds of the county poll taxes and dog licenses are also apportioned for school purposes. A district school tax i.s to be levied by the local board of education not exceeding 20 nulls on the dollar on all personal and real propertj' within the district, which tax is placed on the roll of the county and collected by the county treasurer, and the board may make further levy to provide a sinking fund for bon'ds. The electors have the power to instruct the district school board as to the lew of school taxes. TENNESSEE. Tennessee draws her principal revenue from the general property tax and from licenses. The distin- guishing feature of the system is a carefully worked out system of privilege taxes upon the exercise of various occupations which supplements the general property tax. There are special corporation taxes, similar in nature to the privilege taxes on individuals, and state poll and collateral inheritance taxes, as well as spe- cific taxes on land transfers and on litigation. CONSTITUTIONAL PROVISIONS. ARTICLE II. Sec. 28. All property, real, personal, or mixed, shall be taxed, but the legislature may except such as may be held by the state, by counties, cities, or towns, and used exclusively for public or corporation purposes, and such as may be held and used for purposes purely religious, chari- table, scientific, literary, or educational, and shall except one thousand dollars' worth of personal property in the bands of each taxpayer and the direct produce of the soil in the hands of the producer and his imme- diate vendee. All property shall be taxed according to its value, that value to be ascertained in such manner as the legislature shall direct, so that taxes shall be equal and uniform throughout the state. No one species of property from which a tax maj' bo collected shall be taxed higher than any other species of propertj? of the same value, but the legislature shall have power to tax merchants, peddlers, and privileges in such manner as they may from time to time direct. The portion of a merchant's capital used in the purchase of merchandise sold b_v him to nonresidents and sent beyond the state shall not be taxed at a rate higher than the ad valorem tax on property. The legislature shall have power to le%'y a tax upon incomes derived from stocks and bonds that are not taxed ad valorem. All male citizens of this state over the age of twentj'-one years, except such persons as may be exempted by law on account of age or other infirmity, shall be liable to a poll tax of not less than fifty cents nor more than one dollar per annum. Xor shall an}' ' This compilation is derived mainly from the following sources: Code of Tennessee, compiled by R. T. Shannon. Marshall & Bruce Co., Nashville, Tenn., 1896. Acts of Tennessee, 1897: Nashville, Tenn., 1897. Acts of Tennessee, 1898 (extra session): Nashville, Tenn., 1898. Acts of Tennessee, 1899: Nashville, Tenn., 1899. Acts of Tennessee, 1901: Nashville, Tenn., 1901. Supplement to Code of Tennessee, 1897 to 1903, by R. T. Shannon. Marshall & Bruce Co., Nashville, Tenn., 1903. Digest of the Tennessee Tax Laws, 1901 , prepared by Theo. H. King, comptroller of the treasury: Nashville, Tenn., 1901. count}' or corporation levy a poll tax exceeding the amount levied by the state. Sec. 29. The general assembly shall have power to authorize the sev- eral counties and incorporated towns in the state, to impose taxes for county and corporation purposes, respectively, in such manner as shall be prescribed by law ; and all property shall be taxed according to its value, upon the principles established in regard to state taxation. * * * Sec. 30. No article manufactured of the produce of this state shall be taxed otherwise than to pay inspection fees. ARTICLE IV. Sec. 1. (Eveiy male person of the age of twenty-one j'ears, being a citizen of the United States * * * may vote, if he has paid the poll taxes assessed against him. The poll is to be levied on all male citizens.) ARTICLE XI. Sec. 12. (The state taxes, derived hereafter from polls, shall h<; appro- priated to educational purposes, in such manner as the general assembly shall direct by law.) OFFICERS. The officers most directly concerned with taxation are : (1) County assessors, elected for a term of four years. In counties of 50,000 or over, there is one assessor for the whole county. In other counties each civil district is to elect an assessor. (2) Count}' board of equahzers, composed of five freeholders, elected by the quarterly court of each county. In taxing districts of 60,000 or over two members of the board are to be appointed by the cit}' council, and in cities of .5,000 to 60,000 one member of the board is to be so appointed. > (3) State board of equalization, composed of the secretary of state, treasurer, and comptroller of tiie treasury. (3^) County trustee, tax collector, elected for two years. (4) Revenue commissioners, three in number, elected every two vears by the quarterly courts, ore of whom is to be an expert account- ant. They are to inspect reports and examine accounts. (5) Revenue agents, three in number, appointed by the comptroller for a term of two year^f. They are to examine the records of collections and disbursements, and may also bring suit against delinquent officers and corporations. To indemnify the state IS per cent, which the rev- enue agent retains, is to be added to the recovery in all suits. (6) State tax assessors, commonly known as the railroad commission, three freeholders, appointed by the governor biennially. (7) Board of equalization of railroad assessments, composed of the governor, treasurer, and secretary of state. 792 WEALTH, DEBT, AND TAXATION. State Revenues. A. TAXES. I. Tlie general properfij tax. 1. Base — a. The property included and exempt. — All property, real and personal, is subject to taxation for state, county, and municipal purposes, except such as is declared exempt. (1) and (2) "Real property" and "personal property" are not de- fined for purposes ot taxation. (3) Exemptions in addition to public propertj' are: All property belonging to any religious, charitable, scientific, or educational institu- tion not used in secular business; all cemeteries; growing crops; the direct produce of the soil in the hands of the producer or his immediate vendee, and manufactured articles of the state in the hands of the manufacturer; personal property of the value of $1,000 in the hands of each resident taxpayer. , h. Assessment. — The assessment for state, county, and municipal purposes is made by the county assess- ors. Personal property is to be assessed annually, real estate (assessed in 1902) every two years, and both at their "actual cash value," which is defined to mean the price at which the property would sell at a fair voluntary sale. The assessment refers to January 10. The assessor is required to visit all realty, see person- ally each taxpayer, and take his statement of all prop- erty, real and personal, without regard to any exemp- tion. The taxpayer must make oath to the amount of his property but not to the value which is computed by the assessor. The penalty for refusal to make the schedule or list or to take the oath is a fine of 1 10 to $50, upon conviction of the misdemeanor. Suits for collection can not be brought on notes and choses in action not listed. Changes to the extent of $200 in the value of real estate are to be noted annually by the assessor, as well as any improvements thereon. The amount of income of United States bonds and of all other stocks and bonds not taxed ad valorem is to be assessed as personalty. All other bonds and all shares of stock, except when the corporate property or capital stock is assessed in lieu thereof, are to be listed. All personal property which is a part of the capital invested in the business of a merchant, factor, or manufacturer, is not to be assessed separately as personalty, but as part of the capital. Manufacturers are assessed on the raw materials and articles in process of manufacture, but the value of articles finished from the prod- uce of the state in the hands of the manufacturer is to be deducted in assessing property or capital stock. Merchants are assessed on the average capital invested in the business during the year, which is found by dividing the sum of the highest and the lowest amounts of stock by two. Of stocks of merchandise sold at auction or on commission, one-third of the aggregate amount of the annual sales is to be returned for taxa- tion. Capital employed in trading, where there is no stock of goods on hand, forms the basis of assessment. Corporations are assessed on their real estate and tangible personalty as individuals. They are also assessed on their capital stock as repre- senting franchises, easements, incorporeal rights and privileges at the aggregate market \aluc of the shares of stock and bonded debt, less the assessed value of tangible property. The stocks and bonds are not other- wise assessed to the corporation or individual holders. Foreign corporations are assessed only on the actual cash value of the corporate property in the state, taking into consideration the franchise and intangible values in the state. Bank stock is assessed in the name of the shareholders at its cash value less a proportionate share of the realty and tangible personalty taxed to the bank. This is in lieu of the tax on capital stock of banks. Railroad, telegraph, and telephone companies are assessed l)v the state tax assessors on the basis of schedules of property made out bv tlie companies. There is a penalty of $1,000 for failure to file the schedule. In making the valuation of property the assessors are to have in view the capital stock, the corporate property, the franchises of each com- pany, and the gross receipts and market value of the shares of stock and bonded debt. The "road" of any railroad property includes all tracks, switches, bridges, and superstructures of ever}' kind. The "line" of any telegraph or telephone company includes all wires, poles, instruments, and rights of way. The "distributable property" includes the roadbed, rolling stock, franchises, choses in action, and personal property having no actual situs. This is to be valued separately from other property and $1 ,000 exemption deducted. The valuation is then distributed according to the value per mile. The "locafized property," including the depots and other property with an actual situs, is assessed where located, by regular county and city assessors. Back assessment or reassessment of taxes on property that has escaped or been undervalued is made by the county court clerk in the case of merchants' taxes, or by the county trustee in the case of other taxes. A penalty of 25 per cent maj' be imposed for violation of the revenue provisions in the back assessment. e. Equalization. — The county board of equalizers compares and equalizes the county assessments, eliminates property exempt, and hears complaints. The board may increase or lower the entire assessment roll, or any item therein, to conform to the actual cash value. The state board of equalization at its biennial ses- sions is to equalize the assessments of all properties in the state, except such as are to be equalized by the governor, secretary of state, and treasurer. The assessment of railroad, telegraph, and telephone companies, as made by the state tax assessors of railroads, is equalized by a board of equalization composed of the governor, secretary of state, and treasurer. 2. Ratf^ Taxes are levied by statute at the rate of 50 cents on every SlOO worth of property, of which 35 cents is for general state purposes and 15 cents for school purposes. ,3. CoUectinn — All taxes, including state, county, railroad, municipal, highway, and school, are collected by the county trus- tee. Taxes are payable the first Monday in October, except municipal taxes of cities having a population of 100,000 or over and those of municipal corporations authorized to collect their own taxes. Taxes are a lien on the propertj^ assessed from the 10th of January, and are delinquent after the 1st of March, after which there is a penalty of 1 per cent a month. They may be collected by distress and sale. Taxes on the stock of banks and loan and investment companies are to be collected from the president of the corporation. Taxes assessed on railroad, telegraph, and telephone companies on behalf of the state are collected by the comptroller, but taxes due any county or city are collected by the county trustee. TAXATION AND REVENUE SYSTEMS— TENNESSEE. 793 If any property escapes assessment, it is the duty of tlie trustee to assess the same and report the taxes collected as "picked-up" taxes. The trustee can not receipt for the property tax if the poll tax is unpaid. The trustee is compensated by commissions from the moneys col- lected. II. Poll tax. Every male inhabitant between the ages of 21 and 50 years, except persons who are deaf, dnmb, bhnd, or incapable of labor and of earning a livelihood, are to pay an annual tax of $1 for school purposes. This tax is distributed among the school districts of the county where collected in proportion to the number of school children in such district. It appears only in reports of county revenue. This tax must be paid before the property tax will be received, and its pay- ment is a prerequisite of the enjoyment of the elective franchise. Delinquent poll taxes may be collected by distress and sale or garnishment, and the officer is entitled to 12^ per cent commission and fees for his services. III. Inheritance tax. All estates, real, personal, or mixed, passing by will or under the intestate laws of the state, or trans- ferred in contemplation of death, other than to the father, mother, husband, wife, and lineal descendants, are subject to a duty of $5 on every $100 of clear value. Estates valued at less than $250 are exempt. IV. Corf oration taxes. Corporations, like individuals, are subject to the ad valorem tax on property. The value of intangible propert}^ is reached by an assessment of the capital stock and bonded debt. Privilege taxes are collected annually by the comp- troller from the following corporations, in lieu of all other taxps except ad valorem: Express companies — if lines in the state are less than 100 miles, $500; more than 100 miles, $2,000; sleeping car companies, $2,500; news companies, $500. Railroad companies — companies exempt from ad valorem tax, per mile, $120 (special contracts from eleven com- panies to pay S4,.500 for ten years in lieu of all other taxes authorized). Trading stamp companies, in each count}', $500; merchants using stamps, $250. Telegraph companies — 25 to 100 miles of wire, $20: 100 to 300 miles of wire, $200; 300 to 1,000 miles of wire, $700; 1,000 to 6,000 miles, for each 100 miles over 1,000, $20; for each 100 miles over 6,000. $10. Railroad terminal companies — counties of 90,000 inhabit- ants, $500; 70,000 to 90,000, S400; .50,000 to 70,000, $300. Telephone companies — counties of 50,000 inhabitants or over, each instrument, 50 cents; 30,000 to 50,000, each instrument, 35 cents; less than 30,000, each instrument, 20 cents Insurance companies are required to pay the insurance commissioner — foreign fire, life, and all other companies of other states, 2 J per cent of the gross premium receipts in the state, payable semiannually, January and July; mutual fire companies of the state doing business outside county of domicile, $300. Building and loan associations— capital paid in, up'to $10,000, $20; $10,000 to $25,000, $47: $25,000 to $50,000, $95; $.50,000 to $100,000, $140; $100,000 to $150,000, $187..50; $150,000 to $200,000, $280; $200,000 to $250,000, $375; $250,000 to $300,000, $468: $300,000 to $350,000, $562.50; $350,000 to .$400,000, $656; $400,000 to $450,000, $750; $450,000 to $500,000, $893; each additional $100,000 or fractional part, $92.50. There is a penalty of 1 per cent per day for the nonpajmient of privi- lege taxes, and to exercise any privilege without first paying the tax is a misdemeanor for which the fine is $.50 to $500. V. Business taxes and licenses. The following occupations are declared to be privi- leges, and the taxes thereon are collected annually by the county court clerk unless otherwise stated. A privilege is defined to he the exercise of a business or occupation which requires a license. The imposi- tion of a privilege tax is not to be construed as a release or exemption from the ad valorem tax unless specially provided. Merchants are to pay, in addition to the ad valorem tax upon the average capital invested by them in their bu.siness of .50 cents on $100, a privilege tax of 15 cents on each $100, 7J cents of which is for school purposes and 7J cents for state purposes. This tax is never to be less than $5; $5 is to be paid when the license is taken out and equally divided between the state and the county. Abstract companies — cities of 35,000 inhabitants or over, $.50; 10,000 to 35,000, $25; less than 10,000, $10. Advertising companies— street cars, counties of 60,000 inhabitants or over, $100; counties of leso than 60,000, $25; dummy cars or railroad cars, counties of .50,000 inhabitants or over, $.50; counties of less than .50,000, $25; railroad depots in each county, $10. Artists and photographers — cities and taxing districts of over 20,000 inhabitants, $25; 6,000 to 20,000, $15; 2,000 to 6,000,. S7..50; under 2,000, .$5; galleries, outside cities and towns, $3; traveling gal- leries, for the state, $.50: agents for picture enlarging outside state, .?20. Auctioneers— cities of 35,000 inhabitants or over, $20; 20,000 to 35,000, $15; 6,000 to 20,000, $10; 6,000 or less, $5; outside of cities, transient auctioneers, $20 per week. Baseball parks — counties of 50,000 inhabit- ants or over, $25; 20,000 to 50,000, $15; less than 20,000, $10; traveling ball teams not playing in regularparks, $10. Breweries — agents of brew- eries in cities of 20,000 inhabitants or over, $2.50; from 7, .500 to 20,000, $125; 7,.500 or under, $50. Billposters— cities of 35,000 inhabitants or over, $50; 7,000 to 35,000, $30; 2,000 to 7,000, $10. Bicycle dealers or renters, $10. Bottlers (other than natural mineral waters) — coun- ties of .50,000 inhabitants or over, $75; 35,000 to 50,000, $50; 25,000 to 35,000, $25; less than 25,000, $10. Brokers (other than real estate or merchandise) — cities of 30,000 inhabitants or over, $50; 20,000 to 30,000, $40; less than 20,000, .$25: outside of cities, $25. Bankers and insurance companies must also pay this tax if engaged in brokerage business. Brokers (merchandise) — cities of 50,000 inhabitants or over, .$30; 20,000 to 50,000, $20; 10,000 to 20,000, $15; less than 10,000, .$7. .50. Butchers— cities of 20,000 inhabitants or over, $15: 10,000 to 20,000, $10; 6,000 to 10,000, $7.50; 3,000 to 6,000, $5; 1,000 to 3,000, $5. Wholesale dealers in fresh meat and cold storage companies — counties of .50,000 inhabitants or over, $1.50; less than .50,000 and over 40,000, .$75; less than 40,000, $10. Cigar stands— cities of 20,000 inhab- itants or over, $10; under 20,000, $5. Check room — when the charge is 10 cents per day, .$20; when the charge is less than 10 cents per day, $10. Circuses and menageiies — counties, of .50,000 inhabitants and over, $200 per day; 15,000 to .50,000, $1.50 per day; less than 15,000, $25 per day; sleight of Inland, -$20 per day; other exhibitions, .$15 per da}', $30 per week, $100 per month; traveling companies (outside taxed theaters), $5 per day, -$25 per week, $100 per month; concerts, magic lantern shows, etc., $5 per daj'. Trained animal exhibitions — counties of 50,000 inhabitants or over, $30 per day; 30,000 to 50,000, $25 per day; less than 30,000, $15 per day. Wild West shows — counties of 50,000 inhabitants or over, $1.50 per day; less than .50,000, STo per day. Coal and coke dealers — cities of 35,000 inhabitants or over, $30; 6,000 to 35,000, $15; less than 6,000, $5; outside cities, %:>. Ciial oil or petroleum products — cities of 30,000 inhabitants or over, $200; 10,000 to .30,000, $100; 5,000 to 10,000, .$75; 2,000 to 5,000, $.50; less than 2,000, $25. Collection agencies— cities of 20,000 in- habitants or over, .$20; less than 20,000, $10. Commercial agen- cies—cities of 20,000 inhabitants or over, $125; under 20,000. $.50; local, $11. Construction companies — foreign, in each county, $50: domestic, in each county, $15. Cottonseed-oil mills — plants pressing under 1,000 tons annually, $15; 1,000 to 5,000, $30; 5,000 to 10,000, $40; 10,000 to 20,000, $60; 20,000 to 30,000, $100; 30,000 to .50,000, 794 WEALTH, DEBT, AND TAXATION. $150; .50,000 to 75,000, $200; 75,000 to 100,000, $.300; 100,000 or over, .|.3.50. Cotton compresses — pressing 1 to 20,000 bales per annum, .$25: 20,000 to 50,000 bales per annum, $-50; 50,000 to 100,000 bales per annum, $100; 100,000 bales or over per annum, .$150. Cotton factors— cities of 20,000 inhabitants or over, $25; 10,000 to 20,000, $15; 5,000 to 10,000, $7.50; less than 5,000, $5. Distillers of whisky- capacity 10 barrels per day or over, $250; 5 to 10 barrels per day, $150; 2 to 5 barrels per day, $75; 1 to 2 barrels per day, .$25; less than 1 bar- rel per day, $10. Distillers of brandy — capacity 5 barrels or over per day, $10; less than 5 barrels per da}"^, $5. Dealers in theater tickets — cities of 40,000 inhabitants or over, $15; 20,000 to 40,00p, $10: 10,000 to 20,000, $5. Lunch houses and stands — cities of 8,000 inhabitants or over, $10; 5,000 to 8,000, $5; under 5,000, $2..50. Feather renovators, each county, $250. Buying fees of witnesses or officers of court — counties of .50,000 inhabitants or over, $100; 20,000 to .50,000, $.50; 10,000 to 20,000, $5; less than 10,000, .$2.50. Electric light companies —cities of 100,000 inhabitants or over, $750; .50,000 to 100,000, 10,000 lightsi or over, $.500; 7,500 to 10,000 lights, $100; 5,000 to 7,500 lights, $75; 2,.500 to .5,000 lights, $.50; under 2,500 lights, $20; cities of 20,000 to 50,000 inhabitants, 5,000 lights and over, $2.50; 2,.50O to 5,000 lights, $.50; under 2,500 lights, $20; cities of 10,.500 to 20,000 inhabit- ants, 2,.500 lights and over, $150; under 2,.500 lights, $20; cities of 4,000 to 10,.500 inhabitants, $75; 3,000 to 4,000, $40; 2,000 to 3,000, $20; under 2,000, $10. Ferries— cities of 10,000 inhabitants or over (within 5 miles), $.50; 5,000 to 10,000, $30; 3,000 to 5,000, $20; less than 3,000, $5, counties more than 5 miles from cities, $5. Flying jennies— cities of .50,000 inhabitants, $100; 20,000 to 50,000, $50; 5,000 to 20,000, $25; under 5,000, $15; counties outside cities, $15. Fortune tellers, $10. Fruit stands — cities of 50,000 inhabitants or over, $5; under .50,000, $2. .50. Futures on exchange — cities of ,30,000 inhabitants or over, $400; 20,000 to;,30,000, $300; less, than 20,000, $200. Games- billiard, pool tables, alleys, shooting galleries, etc. — cities of 20,000 inhabitants or over, $25; 10,000 to 20,000, $15; under 10,000, $10; coun- ties outside cities, $25; throwing rings and other devices, $10. Gas companies— cities of 70,000 inhabitants or over, $700; 30,000 to 70,000, 83.50; 20,000 to 30,000, $2.50; 10,000 to 20,000, $125; 4,000 to 10,000, $75; under 4,000, $.50 (cities of over 8,000 supplying gas for commercial purposes must pay this tax) . Hotels — for each room, 50 cents; towns of 1,000 to 5,000 inhabitants, 25 cents; under 1,000, no tax; summer resort hotels, 50 cents. Hucksters — cities'of 35,000 inhabitants or over, S5; 5,000 to 35,000, $3; 3,000 to 5,000, $2; under 3,000, $1. Ice— cities of 35,000 inhabitants or over, $100; 15,000 to 35,000, $75; 6,000 to 15,000, .$.50; 2,500 to 6,000, $10; 1,000 to 2,.500, $5; ice sold from cars, in each county, $50; dealers using wagons, per wagon, $5 (tax does not apply in towns under 1,000). Intelhgence offices, $10; itinerants, physi- cians, etc., $100. Land stock companies — capital $100,000 or over, $25; $50,000 to $100,000, $15 ; under $.50,000, $10. Laundries— cities of 20,000 inhabitants or over, $.50; 5,000 to 20,000, $25; 1,000 to 5,000, $7.50; under 1,000, no tax; agents for laundries outside of state, $10. Light- ning rod dealers and agents, in each county, $100; lighting companies (other than electric and gas), $100; lights for streets, railroad and sleeping cars — cities of 50,000 inhabitants or over, $100; 20,000 to .50,000, $25; under 20,000, $10. Liquor dealers (in addition, taxed as other merchants)— wholesale, $200; retail— cities of 6,000 inhabitants or over, $200; under 6,000, $160; boats and cars, $200. Livery, sale, and feed stables— cities of 10,000 inhabitants or over, each stall, 40 cents; 5,000 to 10,000, 20 cents; under 5,000, 10 cents. Lumber deal- ers, privilege and ad valorem tax as merchants. Slot machines, music boxes, phonographs, etc.— nickel-in-the-slot, $10; penny-in-the-slot, .$2. .50. Chance or prize macliiues, or those kept by saloon keepers, $100. In.surance agents, comm;Ticing business between January 1 and April 1, $10: commencing business between April 1 and July 1, $7.50; com- mencing business between July 1 and October 1, $5; commencing business after October 1, .$2,.50. Parks (admission fee), $100. Pawn- broliers (also taxed as merchants)— cities of 30,000 inhabitants or over, 1 1(1 candlepower incandescent light, 60 volts per hour. $150; 8,000 to 30,000, $75; 6,000 to 8,000, $75; under 6,000, $50; out- side cities, $10. Playing cards — wholesale. $20; retail, $5. Ped- dlers, on foot, in each county, $10; with horse and vehicle, each county, $20; more than one horse, in each county, $10; patent medicine, on foot or horse, in each county, $150; patent medicine, horse and wagon, in each county, $200; school apparatus, maps, charts, in each county, $150; horse and vehicle, $300; each additional horse, $100; coal oil and gasoline, $10. Park and race track associations, $200. Plumbers and gas fitters (taxed also as merchants) — cities of 35,000 inhabitants orover,$20; 10,000 to 35,000, .$15; .5,000 to 10,000, $10; under 5,000, $5. Dealers in ranges and clocks (not required of merchants) — counties of 35,000 inhabitants or over, $25; 20,000 to 35,000, .$20; under 20,000, $15. Race tracks and bookmakers — 1 mile track, $200; one-half mile track, $1.'^0; one-fourth mile track, $100; bookmakers, per book, $100. Rail- road ticket scalpers — cities of 25,000 inhabitants or over, $75; 10,000 to 25,000, $.50; under 10,000, .$25. Real estate dealers— cities of over 50,000 inhabitants, $40; 35,000 to 50,000, $30; 20,000 to 35,000, $20; 10,000 to 20,000, $15; under 10,000, $5 ; counties outside cities, $5. Stock- yards, pens, etc. — counties of 60,000 inhabitants or over, $75; 40,000 to 60,000, $50; under 40,000, $15. Sewing machine companies and dealers — (in lieu of all taxes]except merchants' privilege and ad valorem taxes), $200; for each agent (except merchants), $5. Securities (dealers in notes, etc.) — counties of 50,000 inhabitants or over, $50; 30,000 to 50,000, $25; 15,000 to 30,000, $10: under 15,000, $5. Street car com- panies and dummy railroads — cities of 35,000 inhabitants or over, per mile, $8; 25,000 to 35,000, per mile, $6; 10,000 to 20,000, per mile, $3; under 10,000, per mile, $1 .50. Express or parcel cars — counties of over 50,000 inhabitants, $50; under 50,000, $25. Skating rinks— cities of 20,000 inhabitants or over, $30; 10,000 to 20,000, $15; 5,000 to 10,000, $10; under 5,000, $5; outside cities, $5. Theaters— cities of 40,000 inhabitants or over, $200; 20,000 to 40,000, $100; 10,000 to 20,000, $50; 5,000 to 10,000, $25; 3,000 to 5,000, $15; under 3,000, $10; counties outside cities, $50. Turnpikes per toUgate — toll both ways, counties of .50,000 inhabitants or over, $50; 30,000 to 50,000, $40; under 30,000, $12; companies increasing tolls, per gate, $2.50. Undertakers — cities of 50,000 inhabitants or over, $50; 20,000 to 50,000, $30; 10,000 to 20,000, $20: 6,000 to 10,000, $10; under 6,000, $5; counties outside cities, $5. ^'ariety theaters, $200. Warehouses, elevators, and storage rooms — cities of 8,000 inhabitants or over, $50; under 8,000, $25; 8,000 or over (paying tax as commission merchants), $25; under 8,000 (paying tax as commission merchants), $15; counties over 30,000 out- side cities, $25. Water companies — cities of 50,000 inhabitants or over, $800; 35,000 to 50,000, $600; 20,000 to 35,000, $400; .6,000 to 20,000, $100; under 6,000, $25. VI. Transfer tax. On all transfers of realty there is levied a state tax of %l per $1,000 of consideration (which is not to be less than the value of the property). This tax on land sales is held to be not a privilege but a specific tax. VII. Litigation. The following taxes are to be charged to loser in bill of costs : Each suit inlaw or equity in court of record, $2.50; each indictment or present- ment, $5; appeal to supreme court in criminal cases where defendant un- successful, $7.50; appeals from circuit or chancery to supreme court, $5; appeal from justice of the peace, $2.50. B. FEES. Secretary of state. — Recording domestic charter, $10; certified copy domestic charter, $10; certified copy foreign charter, $20; abstract, for- eign charter, $20; filing foreign charter, $20; filing articles of consolida- tion (in addition to tax), $25; filing articles of agreement between corpo- rations, $25; charter or certificate of municipal corporations, $50; com- mission of notai-y public, $3 ; commission of commissioner of deeds, $10 ; commission of appointee of governor, $5; charters of incorporation, not TAXATION AND REVENUE SYSTEMS— TENNESSEE. 795 for religious or educational purposes, $25; foreign corporations, filing charter, $100 (insurance companies may deduct fees to insurance com- missioner). Foreign corporations on filing charter, for privilege of entering state pay to the secretary of state $100. (Insurance companios may deduct fees paid insurance commissioner.) Charter tax on granting of charters or amendments is one-tenth of 1 per cent upon the capital stock fixed or the increase. This is to be collected by the secretary of state as a privilege tax. Corporations for literary or religious purposes are exempt. Consolidation of companie.-,, by transfer, lease, or otherwise, is sub- ject to a tax of one-tenth of 1 per cent on the capital stock of both com- panies, whicli is to be collected by the secretary of state as a privilege tax. Insura,nce couunissioner. — Domestic mutual or assessment fire insur- ance — filing cop)' of charter, etc., $15; filing annual statement, $10. Other companies — filing copy of charter, $30; annual statement, life, $25; annual statement, other than life, $15; certificate to agent, $2. County Revenues. A. TAXES. I. Tlie general property tax. 1. Base — The property included and the assessment andequaH- zation thereof are the same for county taxes as for state. 2. Rate— The several county courts are authorized to levy an annual county tax on every 1100 of taxable property, not exceeding 30 cents on $100, and exclusive of the tax for public roads, pikes, schools, and interest on the county debts and of the taxes for other special pur- poses. 3. Collection — Same as for state taxes. II. Poll tax. Same as the state poll tax. Ill and IV. Inheritance tax and corporation taxes. There are no county inheritance or corporation taxes. V. Business taxes and licenses. Each county is authorized to levy a privilege tax upon merchants and upon other occupations declared to be privileges, not exceeding in amount that levied by the state for state purposes. The imposition of a privilege tax is not to be construed as an exemption from an ad valorem tax unless so specially provided. Marriage licenses (to be used for school purposes), $1. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equali- zation thereof are the same for municipal taxation as for state. 2. Rate— Municipalities of over 20,000 inhabitants, 15 mills on the dollar; 12,000 to 20,000, 12^ mills on the dollar; 5,000 to 12,000, 10 miUs on the dollar: under 5,000, 7\ mills on the dollar. 3. Co/lection — The collection is the same as for state, except that municipal corporations having power under their charter to collect their own taxes on property, privi- leges, and polls may provide therefor by ordinance. II. Poll tax. The municipal poll tax is not to exceed $1, and the same ratio betv^^een the amount of the poll tax and the rate on property is to be observed as ill state taxation. Ill and IV. Inliirltance tax and corporation taxes. There are no inheritance or corporation taxes. V. Business taxes and licenses. Each municipality is authorized to levy the same "privilege taxes" as the state and county. Taxing District Revenues. The several towns, cities, or communities in the state, the population of which does not exceed 30,000 and the charters of incorporation of which have been repealed or shall hereafter be repealed or abolished, are created taxing districts, to be styled taxing districts of the sec- ond class (and known by the name of the town or citj^ at the time the corporation became extinct). After the debts of the taxing districts have been compromised with the creditors, the commissioners may b}^ ordinance levy taxes upon all property tax- able for state purposes and upon all privileges and polls, to defray the expenses and pay the compro- mised debts. A tax of $1 on every $100 is levied on property and one on merchants equal to the state 'tax. School Revenues. The interest on the permanent school fund and other state school moneys is apportioned by the comptroller among the several counties according to their school population. The state poll tax goes to the public schools in the district where collected, and the state tax of 1^ mills on the dollar assessed on all property is paid over to the county trustee in the county where collected for distribution to the school districts. In addition, when the income from the state fund and other sources is not sufficient to keej) up a public school for five months in the year, counties may levy on property, polls, and privileges enough to keep them up six months, but such tax is not to exceed the entire state tax. Municipal corporations may also impose an addi- tional tax. 796 WEALTH, DEBT, AND TAXATION. TEXAS. Texas depends primarily upon the general property tax for state, county, and local revenues. There is an elaborate system of "occupation" taxes on various lines of business, incorporation and franchise taxes on corporations, and some special taxes on the gross receipts of transportation and insurance companies. These taxes are in addition to the general property tax. There are also state, county, and municipal poll taxes, but no inheritance tax. CONSTITUTIONAL PROVISIONS. ARTICLE Vin. Sec. 1. Taxation shall be equal and uniform. All property in this state, whether owned by natural persons or corporations, other than municipal, shall be taxed in proportion to its value, which shall be ascer- tained as may be provided by law. The legislature may impose a poll tax. It may also impose occupation taxes, both upon natural persons and upon corporations other than municipal, doing any business in this state. It may also tax incomes of both natural persons and cor- porations other than municipal, except that persons engaged in me- chanical and agricultural pursuits shall never be required to pay an occupation tax: Promdei, That two hundred and fifty dollars' worth of household and kitchen furniture belonging to each family in this state shall be exempt from taxation : And frovided further, That the occupa- tion tax levied by any county, city, or town for any year on persons or corporations pursuing any profession or business shall not exceed one- half of the tax levied by the state for the same period on such profession or business. Sec. 2. All occupation taxes shall be equal and uniform upon the same class of subjects within the limits of the authority levying the tax, but the legislature may by general laws exempt from taxation public property used for public purposes; actual places of religious worship; places of burial not held for private or corporate profit; all buildings used exclusively and owned by persons or associations of persons for school purposes (and the necessary furniture of all schools) , and institu- tions of purely- public charity; and all laws exempting property from taxation other than the property above mentioned shall be void. Sec. .3. Taxes shall be levied and collected by general laws and for public purposes only. Sec. 4. The power to tax corporations and corporate property shall not be surrendered or suspended by act of the legislature by any contract or grant to which the state shall be a party. Sec. .5. All property of railroad companies of whatever description lying or being within the limits of any city or incorporated town within this state shall bear its proportionate share of municipal taxation, and if any such property .shall not have been heretofore rendered, the authori- ties of the city or town within which it lies shall have power to require its rendition and collect the usual municipal tax thereon, as on other prop- erty lying within said municipality. Sec. 6. (No money shall be drawn from the treasury but in pursuance of specific appropriations made by law; nor shall uny appropriation of money be made for a longer term than two years, except by the first legislature to assemble under this constitution.) Sec. 8. All property of railroad companies shall be assessed and the taxes collected in the several counties in which said property is situated, including .so much of the roadbed and fixtures as shall be in each county. The rolling stock may be assessed in gross in the county where the prin- cipal office of the company is located, and the county tax paid upon it " 'This compilation is derived mainly from the following sources: Sayles's Annotated Civil Statutes of the State of Texas. Sayles and Sayles: The Gilbert Book Company, St. Louis, Mo., 1898. Supplement to Sayles's Annotated Civil Statutes, 1897 to 1904. W. W. Herron: The (iilbert Book Company, St. Louis, Mo., 1903. shall be apportioned by the comptroller, in proportion to the distance such road may run through any such county, among the several coun- ties through which the road passes as a part of their tax assets.. Sec. 9. The state tax on property, exclusive of the tax necessary to pay the public debt and of the taxes provided for the benefit of public free schools, shall never exceed thirty-five cents on the one hundred dol- lars valuation ; and no county, city, or town shall levy more than twenty- five cents for city or county purposes, and not to exceed fifteen cents for roads and bridges on the one hundred dollars valuation, except for the payment of debts incurred prior to the adoption of the amendment, September twenty-five, anno domini eighteen hundred and eighty- three; and for the erection of public buildings, streets, sewers, Avater- works, and other permanent improvements, not to exceed twenty-five cents on the one hundred dollars valuation in any one year, and except as is in this constitution otherwise provided; and the legislature ma}' also authorize an additional annual ad valorem tax to be levied and col- jeeted for the further maintenance of public roads: Provided, That a majority of the qualified property taxpaying voters of the county, voting at an election to be held for that purpose, shall vote such tax, not to exceed fifteen cents on the one hundred dollars valuation of the prop- erty subject to taxation in such county. And the legislature may pass local laws for the maintenance of public roads and highways without the local notice required for special or local laws. Sec. 10. The legislature shall have no power to release the inhabitants of, or property in, any county, city, or town from the payment of taxes levied forstate or county purposes, unless in case of great public calamity in an_v such count}', city, or town, when such release may be made by a vote of two-thirds of each house of the legislature. Sec. 11. All property, whether owned by persons or corporations,, shall be assessed for taxation and the taxes paid in the county where situated, but the legislature may by a two-thirds vote authorize the pay- ment of taxes of nonresidents of counties- to be made at the office of the comptroller of public accounts. And all lands and other property not rendered for taxation by the owner thereof shall be assessed at its fair value by the proper officer. Sec. 12. All property subject to taxation in and owned b}' residents of unorganized counties, shall be assessed and the taxes thereon paid in the counties to which such unorganized counties shall bo attached for judicial purposes; and lands lying in and owned by nonresidents of unorganized counties, and lands lying in the territory not laid off into counties, shall be assessed and the taxes thereon collected at the office of the comptroller of the state. Sec. 13. (Provision for tax sales and redemption.) .Sec. 14. (Election of county assessor for a two-year term.) .Sec. 15. (Taxes on land to be a lien thereon.) Sec. 16. (Sherifl' to be collector of taxes for the county, except in counties having over ten thousand inhabitants, when a collector is to be elected.) Sec. 17. The specification of the objects and subjects of taxation shall not deprive the legislature of the power to require other subjects or objects to be taxed, in such manner as may be consistent with the prin- ciples of taxation fixed in this constitution. Sec. 18. The legislature shall provide for equalizing, as near as may be, the valuation of all property subject to or rendered for taxation (the county commissioners' court to constitute a board of equalization) ; and may also provide for the classification of all lands and titles. Sec. 19. Farm products in the hands of the producer and family sup- plies for home and farm use arc exempt from all taxation until otherwise directed by a two-thirds vote of all the members elect to both houses of the legislature. article III. . Sec. 48. The legislature shall not have the right to levy taxes or impose burdens upon the people, except to raise revenue sufficient for the eco- nomical administration of the government, in which maybe included the following purposes: TAXATION AND REVENUE SYSTEMS— TEXA8. 797 The payment of all interest upon the bonded debt of the state. The erection and repairs of public buildings. The benefit of the sinking fund, which shall not bo more than two per centum of the public debt; and for the payment of the present floating debt of the state, including matured bonds, for the payment of which the sinking fund is inadequate. The support of public schools, in which shall be included colleges and universities established by the state; and the maintenance and support of the agricultural and mechanical colleges of Texas. The paj'ment of the cost of assessing and collecting the revenue ; and the paj'ment of all officers, agents, and employees of the state govern- ment, and all incidental expenses connected therewith with reference to their value in the several counties. The support of the blind asylum, the deaf and dumb asylum, and the insane asylum, the state cemetery, and the public pounds of the state. The enforcement of quarantine regulations on the coast of Texas. The protection of thfe frontier. ARTICLE XI. Sec. 4. Cities and towns having a population of ten thousand inhabit- ants or less * * * may levy, assess, and collect an annual tax to defray the current expenses of their local government, but such tax shall never exceed for anj' one year one-fourth of one per cent, and shall be collectible in current money. And all license and occupation taxes levied, and all fines, forfeitures, pepalties, and other dues accruing to cities and towns, shall be collectible only in current money. Sec. .i. Citieshavingmore than ten thousand inhabitants may * * * levy, assess, and collect such taxes as may be authorized by law, but no tax for any purpose shall ever be lawful for any one year which shall exceed two and one-half per cent of the taxable property of such city; and no debt shall ever be created by any city unless at the same time provision bo made to assess and collect annually a sufficient sum to pay the interest thereon and create a sinking fund of at least two per cent thereon. Sec. 6. Counties, cities, and towns are authorized, in such mode as may now or may hereafter be provided by law, to levy, assess, and collect the taxes necessary to pay the interest and provide a sinking fund to satisfy any indebtedness heretofore legally made and undertaken ; but all such taxes sliall be assessed and collected separately from that levied, assessed, and collected for current expenses of municipal government, and shall, when levied, specify in the act of levying the purpose therefor, and such taxes may be paid in the coupons, bonds, or other indebtedness for the payment of which such tax may have been levied. Sec. 7. (All counties and cities bordering on the coast of the Gulf of Mexico are hereby authorized, upon u. vote of two-thirds of the tax- paj'ers therein (to be ascertained as may be provided by law), to levy and collect such tax for construction of sea walls, breakwaters, or sani- tary purposes as may be authorized by law.) Sec. S. (The property of counties, cities, and towns .held for public purposes is exempt from taxation.) Sec. 10. The legislature may constitute any city or town a separate and independent school district. And when the citizens of any city or town have a charter, authorizing the city authorities to levy and collect a tax for the support and maintenance of a public institution of learning, such tax may hereafter be levied and collected, if, at an election held for that purpose, two-thirds of the taxpayers of such city or town shall vote for such tax. OFFICERS. The officers most directly concerned with taxation a,re: (1) Town and city assessors, elected every two years. (2) Town and city collectors, elected every two years. (la) County assessor, elected by the county for a term of two years. (2a) County collector, elected for two years in counties with a popu- lation of over 10,000; in others the sheriff is ex officio collector. (3) County board of equalization, composed of the commissioners' court of the county, (4) Comptroller of public accounts. (5) Board of equalization for unorganized counties, consisting of the governor, attorney-general, and secretary of state. State Revenues. TAXES. I. The general property tax. 1. Base — a. The property included and exempt. — Ml property, real, personal, or mixed, except such as is expressly exempted, is subject to taxation. (1) " Real property," for purposes of taxation, is construed to include the land itself, and all buildings, structures, and improvements or other fixtures thereon, and all rights and privileges appertaining thereto, and all mines, minerals, quarries, and fossils in and under the same. (2) "Personal property" includes all goods, chattels, and effects, and all moneys, credits, and bonds owned by citizens of the state, whether the same be in or out of the state; all ships belonging to inhabitants if reg- istered in the state, whether at home or abroad, and all capital invested therein; all moneys at interest within or without the state due to the owner above what he pays interest for, and all other debts due over and above a person's indebtedness; all public stock and .securities; ail stock in corporations (except national banks) out of the state owned by resi- dents; all personal estate of moneyed corporations, whether the owners thereof are residents or nonresidents; the income of an}' annuity, unless the capital of such annuity be taxed within the state ; all shares in any national bank ; all improvements on land the title to which is still vested in the state or in any railroad company, or which have been exempted from taxation for the benefit of any corporation whose propert_y is not subject to the same mode and rule of taxation as other property. (.3) Exemptions, in addition to public property, are: Public schools, colleges, academies, and all endowment of institutions of learning not used with a view to profit, but leasehold estates held under any college or university' are not exempt; cemeteries; institutions of public charity; fire engines and horses; market houses; public libraries; household furniture of the value of S250 per family; and all annual pensions granted by the state. 6. Assessment. — In general there is but one assess- ment, made annually by the county assessors, whicli forms the basis of state and county taxes. All prop- erty is assessed as of January 1, at its true and full value, which is the price that could be obtained for it at a private sale where the property is situated. The taxpayer states to the assessor the list and value of his property, and the assessor is required to swear the owner that the inventory contains a true, full, and complete list of all his taxable property. The valuation as rendered in the list of the tax- payer is to a certain extent binding upon the assessor, and if he is not satisfied, he must refer his estimate to the board of equalization of the county and notifj^ the taxpayer. There are criminal penalties prescribed for failure to list, but not for misstatements of value. Provision is made for the assessment of back taxes for pre\'ious 3'ears in which propertj' escaped being rendered or assessed. Credits are assessed only for the balance above indebtedness, but no deduction is allowed for insurance premium, notes, or subscription to capital stock or benevolence. Property owned by residents and located in unorganized counties is to be assessed l^y the assessor of the county to which it is attached for judicial purposes. Lands of nonresidents Ij'ing in unorganized counties are to be assessed by the comptroller of public accounts. The board of equalization for this property consists of the governor, the attorney- general, and the secretary of state. The property of corporations is assessed the same as other prop- erty, in accordance with the constitutional requirement. There are in addition, however, various special corporation taxes.- But shares of 798 WEALTH, DEBT, AND TAXATION. capital stock of corporations wliicli are taxed on their capital and prop- erty need not be listed. \ational banks are assessed on their real estate, and their shares are assessed to the individual holder thereof. All the property', both real and personal, of a state bank is subject to taxation. Bank ofBeers must make a sworn statement of shareholders and their lioldings and shares must also be listed by the shareholder. Shares are taxed, how- ever, only for the difference between the actual cash value and the proportionate amount per share at which its real estate is assessed. Deposits are deducted from assets. The railroad track and all the propertj- of railroads that is located in organized counties, except the rolling stock, is to be assessed in the counties and incorporated towns and cities, like the property of individ- uals. But all railroad property, including the roadbed, in unorganized counties, must be listed with the comptroller of public accounts. Roll- ing stock is assessed by the assessor of the county in which the com- pany's principal office is located. The assessment is then revised by the board of equalization of that county and apportioned by the comp- troller of public accounts to the several counties in proportion to the distance that the road runs therein, and listed on the assessment roll as other personal propertj'. Collectors of taxes of counties, cities, and towns are authorized to make up a supplemental roll of unlisted property which they discover during collection, and they receive a commission of 4 per cent on prop- erty so assessed. Assessors are similarly compensated by commissions, one-half paid by the state and one-half by the count}-. c. Equalization. — The county boards of equalization correct error-s in the assessment lists and equalize the valuations between individuals. They can only act on matters of valuation, and the valuation fixed by them is final. There is no state board of equalization and no cen- tral or supervisory power for the enforcement of uniform valuation between the counties. 2, Rate— The rate for general purposes is fixed by statute at Ki-! cent's on $100 cash value of taxable property. The rate fixed for schools is 18 cents on $100 cash value of all tax- able property. 3 . Collection — In sjeneral, taxes for the state and county are col- lected by the county tax collector. Taxes are due the 1st of October, and the tax collector or his deputies at- tend at appointed places to receive payment. Taxes are delinquent the last day of December, and forced col- lections are to begin thereafter by levy and sale of per- sonal property, but, if no such property is found, a list of delinquent lands and lots is to be made up by March 31, the sale of which is advertised and enforced by suit. All property is thus liable for taxes and may be levied on and sold, and taxes on real property are a lien thereon, which is superior to assignment, attachment, inheritance, or devise. If any person fails to pay his taxes by Januarjr 31, a penalty of 10 per cent on the entire amount of such taxes accrues, to l)e paid proportionately to state and county. Taxes on lands of nonresidents in unorganized counties are to be paid at the office of the comptroller of public accounts, who may enforce collection. Special provisions are made for the assessment anil collection of back taxes on lands not rendered or a.s.scssed since 1870. Collectors are compensated l)y commissions on the amounts collected. II. Foil tax. Every male person between the ages of 21 and 60 years, resident within the state on January 1, is re- quired to pay an annual poll tax of $1.50, $1 being for the benefit of free schools and 50 cents for general rev- enue purposes. Indians not taxed, and insane, blind, and deaf and dumb persons, and those who] have lost one hand or foot, are exempted. III. Inheritance tax. There is no tax upon inheritance. IV. Corporation taxes. Corporations are, in general, taxed under the prop- erty tax above described. There are, in addition, the following so-called "occupation" taxes: Railroads and steamboat lines pay the state a tax of 1 per cent on their gross receipts from all their passenger traffic within the state. This tax is collected by the comptroller for state purposes. County and municipal taxes on such receipts are not authorized. Express companies pay a tax of IJ per cent of their gross receipts within the state to the state treasurer. Upon failure to make the re- quired report and payment there is a forfeit of $25 per day. Street car companies are required to pay $2 per mile of track. Sleeping, palace, or dining car companies pay a tax of 2i per cent of their gross receipts from all passenger travel originating in and ending in this state, but no "occupation" tax in addition to property taxes is to be levied by any county, city, or town on said companies. This tax is collected by the state treasurer. A fine of $100 may be imposed for fail- ure to make due report and a forfeit of $25 for each day the report and payment are delayed. These companies also pay to the state a tax of one-fourth of 1 per cent on the value of their capital stock in use in the state, based on reports to the comptroller, being that proportion of the whole capital stock, after deducting the amount invested in real estate, manufacturing plant, materials, and properties other than sleeping, palace, and dining cars and equipments, as the miles in the state bear to the total mileage. Telegraph companies pay 1 cent on every full-rate message sent within the state and one-halt that for any message less than a full-rate one. The tax, based on the sworn statement of the chief manager, is to be paid quarterly to the comptroller. Railroad messages for running trains and for company use and messages sent on official business by officers of the United States are exempt; messages, also, are exempt from any county or municipal tax. Telephone companies are to pay an annual tax of 25 cents on each tele- phone in use bj' the company in the state, but no other "occupation" tax is to be levied by any county, city, or town. This tax is to be paid to the state treasurer. Any company failing to make reports on pav- ment forfeits to the state as a penalty the sum of $200. Every life insurance compan}' and life and accident insurance com- pany is required to pay an annual tax of 2 per cent; every fire insurance company, one-half of 1 per cent; and each marine, health, livestock, guarantee, or accident insurance company, 1 per cent on the gross premium receipts in tlie state reported to the commissioner of insurance on sworn statements, f^ayment is made to the state treasurer. No occupation tax is to be levied by any county, town, or citv on such companies. Gas companies, electric light companies, and waterworks companies in cities with a population of 10,000 or more are required to pav a tax of $35; in cities with a population of less than 10,000, $20. Every domestic corporation chartered previously to May 15, 1897, is required to pay to the secretary of state an annual franchise tax of $10 by May 1. Every domestic corporation chartered after May 15, 1897, is required to pay an annual franchise tax of $10, but if the authorized capital is over $50,000 and less than $100,000, $20; from $100,000 to $200,000, $30: over $200,000, $50. TAXATION AND REVENUE SYSTEMS— TEXAS. 799 Foreign corporations authorized to do business in the state pa}' the following franchise taxes : On capital of $25,000 or less, $25 ; from $25,000 to $100,000, $100; over $100,000, $100; for each additional $10,000 over $100,000, $1. Failure to pay forfeits the right to do business in the state and $5 for each month's delay. Exempt from the franchise tax are corporations for religious worship, for agricultural fairs and the encouragement of agriculture, for educa- tional purposes and public charity, and cemeteries not for private profit. V. Business taxes and licenses. There is an elaborate system of taxes on occupa- tions, or privilege taxes, levied on everj- person, firm, company, or association of persons pursuing certain occupations, on every such occupation or separate establishment: Foot peddlers, $5; peddlers with one horse or pair of oxen, $7.50; two horses or two pairs of oxen, $10; peddlers with sailboats, $10 for each county in which they peddle. Peddlers of clocks, agricultural implements, cooking stoves, wagons, carriages, etc., washing machines and churns, $250 in each county. Peddlers of patent medicines, $100. This tax does not apply to agents of wholesale dealers. Auc- tioneers, $10 per year; toll bridges, $7 per year; ship brokers, $10 per 3'ear; commission men, $10 per year; land agents, $5 per year; attor- nej's, $5 per year; traveling physicians, $.50 per year; traveling dentists, $5 per year; local physicians, $5 per year; shooting galleries, in each county, $30 per annum; knife, cane, and doll racks, $25 per annum; billiard tables (used for profit), $20 per annum; pools on horse races, $5 per day; nine or ten pin alleys, $100 per annum; hobb3'horses or flying jennies, $15 per annum. Theaters — cities of under 1,.500 inhab- itants, $1 per day; 1,500 to 3,000, $2 per day; 3,000 to 5,000, $3 per day; 5,000 to 10,000, $4 per day; 10,000 or over, $5 per day. Opera , houses and theaters pay an annual occupation tax of $25. Mer- chants — annual purchases amounting to less than $2,000, $3 per year; $2,000 to $5,000, $6 per year; $5,000 to $10,000, $12 per year; $10,000 to $15,000, $20 per year; $15,000 to $25,000, .$25 per year; $25,000 to $.50,000, $60 per year; $.50,000 to $1.50,000, $125 per year; $150,000 to $250,000, $150 per year; $2.50,000 to $500,000, $200 per year; $500,000 to $750,000, $250 per year; $750,000 and over, $300 per year. Merchants removing from place to place and offering for sale "bankrupt stock," "fire sale," etc. — first month, $100; subsequent months, each, $20; if business is to continuesixmonths,$10; if businessis to continue twelve months, .in addition to $100, the sum required of regu- lar merchants. Fortune tellers, -clairvoyants, and mesmerists, for each county, $10 per annum ; brokers and bankers, $50; photograph galleries, $10; circuses — admission $1 for exhibition, $250; admission 75 cents for exhibition, $200; admission .50 cents for exhibition, $100. ilenageries, museums, side shows, $10 ; acrobatic shows, $10 ; sleight of hand, $25; dog fights, $.500; cockpits, $50; concerts, $2; livery stables — per stall, $30; per hack, $30. Wagon yards, $5; insurance adjusters and agents, annual tax, $50; local insurance agents, $5; local insurance agents, industrial life companies, $2; lightning rod agents — to state, $100; to county, $50; dealers — to state, $36; to county, $18. Cotton brokers — city of 10,000 inhabitants and over, $35; less than 10,000, $18. Pawnbrokers, $150; cotton, wool, or hide bu3'ers, $10; sewing machine agencies — to state, $15; to county, $7. Loan agents — to state, $150; to county, $1.5. Credit agencies (no county, city, or town tax), $.300; skating rinks, $25; baseball parks, in towns of 5,000 inhabitants or more, $25; steam laun- dries, $10; ice dealers— city of 20,000 inhabitants or more, $50; 10,000 to 20,000, $30; 5,000 to 10,000, $20; less than 5,000, $10. Race tracks— 1 mile, $100; one-half mile, $50. Grain elevators — capacity over 100,000 bushels, $50; capacity 50,000 to 100,000 bushels, $25. Phono- graphs, etc., where fee is charged, $25; kinetoscopes, cinematographs, $25; panoramas — state, $10; county, $2. Dealers in cottonseed oil, .$25; exhibitions for sale of medicines — to state, $50; per exhibition, to the county, $2..50. Commission merchants — city of 10,000 inhabitants or over, $.50; less than 10,000, .$25. Cigarette deulei-s, $10 per annum. Liquors — retail dealers, selling in quantities of 1 gallon or less, $300; wliolesale dealers, selling in quantities of 1 gallon or more, $300; dealers selling malt liquors exclusively, $.50; dealers selling on prescription in local option districts, $200. These taxes are to be paid not less than three months before the occu- pation begins; all arrearages of taxes are a lien upon all the stock and fixtures used in the business which may I)e foreclosed by sale. B. FEES. Secretary of state. — Charters and amendments of railroads, tele- grapli lines, and street railwaj's, recording ovei' $100,000 capital, $100; for each additional $100,000 of capital, $25; charters and amendments of corporations for religious, benevolent, charitable, educational, liter- ary, fine arts, innocent sports, and puUic cemetery purposes, $10; cor- porations for other purposes, $25; for each additional $10,000 of capital after the first, $5; commissions, official certificates, remission of fines, .SI ; charters of channel and dock corporations, $100; foreign corporations, capital stock less than $100,000, $25 ; $100,000 to $.500,000, $50 ; $.500,000' to $1,000,000, $200. Commissioner of insurance. — Filing charter of insurance compan}", $25; annual statement or certificate, .$20; certificate of authority, $1; valuing policies of life insurance companies, for each $1,000,000 of insurance, $10. Different boards. — Dentists — license, .$2; ci'rtificate, $10; pharma- cists, examination and registration, $5; ph3-sicians, examination, $15. County Revenues. A. TAXES. I. TJie general frojjerty tax. 1. Base — The property included and the methods of assess- ment and of equalization are the same for county as for state taxes. 2. Rate— The commissioners' courts of the several counties have power to lev3' for county revenue purposes a tax of one-fourth of 1 per cent ad valorem; for roads and bridges, 15 cents on each $100; for the pa3'ment of debts, erection of public buildings, and other permanent improvements, 25 cents on each $100; improvements of public roads, 15 cents; and for free public schools and school buildings by vote of the taxpayers, 20 cents on each $100. .3. Collection — Same as for state taxes. II. Poll tax. Xo county is to levy more than 25 cents as a poll tax for county purposes. Persons subject to the tax are the same as for state poll taxes. Ill and IV Inheritartce tax and corporation taxes. There are no inheritance or special corporation taxes for the county. V. Business taxes ami licenses. Commissioners' courts of the several counties have, in general, the power to levy one-half the occupation tax levied by the state upon all occupations not spe- cially exempted nor provided for otherwise, and includ- ing the sale of liquors. 800 WEALTH, DEBT, AND TAXATION. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property, real and personal, within the munici- pality, subject to taxation by the laws of the state, may be taxed by cities and towns. The city council has power to provide by ordinance for the assessment thereof. There are municipal boards of equalization. 2. Rate — The city council or board of aldermen of any city or town has power to levy a tax, not exceeding, one- fourth of 1 per cent on the assessed value; also 25 cents on each $100 for improvements and buildings. 3. Collection — Collection is to be provided for by ordinance. There are statutory provisions also analogous to those for collection of state and county taxes. II. Poll tax. Cities maj' levy an annual poll tax not to exceed SI on every male inhabitant over the age of 21 years (idiots and lunatics excepted) who is a resident thereof. All males not exempt are required to work on the roads in rural districts or, in lieu thereof, to pay S3 per annum. Ill and IV. Inheritance tax and corporation taxes. There are no municipal inheritance or special cor- poration taxes. V. Business taxes and licenses. The mayor and board of aldermen of any incorpor- ated town or city may levy one-half of the occupation tax levied by the state on all occupations not spe- cially exempted nor otherwise provided for, and they have the same power to levy taxes on occupations and the sale of liquors as the county commissioners' court. School Revenues. The constitution provides that one-fourth of the revenue derived from the state occupation taxes and a poll tax of SI are to be set apart annually for the support of public free schools; and in addition there, is to be levied an annual ad valorem state tax of not to exceed 20 cents on SlOO sufficient, with the avail- able school fund arising from other sources, to sup- port free public schools for not less than six months in each year. Counties are to be subdivided into school districts, and the commissioners' courts of the several counties may levy a special tax of not to exceed 20 cents on SlOO, provided it is authorized b}' vote of the taxpayers of the district. The constitution establishes a permanent school fund from the proceeds of the sale of public land and from other sources, and the interest derived there- from and the school taxes make up the available school fund, which is apportioned to the several coun- ties of the state according to the school population of each. UTAH.' Utah depends primarily upon the general property tax for state, count}", and municipal revenues. There are, however, an inheritance tax, both direct and collateral, and a system of fees for incorporation and on insurance companies, but no special corporation taxes except on insurance companies. Poll taxes and licenses are used as a source of county and municipal revenues. CONSTITUTIONAL PROVISIONS. ARTICLE xni. Sec. 1. The fiscal year shall begin on the 1st day of Januarj', unless changed by the legislature. Sec. 2. All property in the Rtate not exempt under the laws of the United States or under this constitution shall be taxed in proportion to its value, to be ascertained as provided by law. The word " property," as used in this article, is hereby declared to include moneys, credits, bonds, stocks, franchises, and all matters and things (real, personal, and mixed) capable of private ownership; but this shall not be so construed as to 1 This compilatiion is derived mainly from the following sources : The Revised Statutes of the State of Utah, in force January 1, 1898. Published by authority of the legislature, by Richard \V. Young, Grant Smith, and William A. Lee, Code Commissioners: State Journal Com- pany, Lincoln, Nebr., printers, 1898. Laws of Utah, 1899: Tribune Job Printing Company, Salt Lake City, Utah. Laws of Utah, 1901: The Deseret News, Salt Lake City, Utah. authorize the taxation of the stocks of anj' company or corporation, when the property of such company or corporation represented by such stock has been taxed. The legislature shall 'provide by law for an annual tax sufficient, with other sources of revenue, to defray the esti- mated ordinary expenses of the state for each fiscal year. For the pur- pose of paying the state debt, if any there be, the legislature shall pro- vide for levying a tax annually, sufficient to pay the annual interest and principal of such debt within twenty years from the final passage of the law creating the debt. Sec. 3. The legislature shall provide by law a uniform and equal rate of assessment and taxation on all property in the state, according to its value in money, and shall prescribe by general law such regulations £is shall secure a just valuation for taxation of all property; so that every person and corporation shall pay a tax in proportion to the value of his, her, or its property : Provided, That a deduction of debts from credits may be authorized; Provided further, That the property of the United States, of the state, counties, cities, towns, school districts, municipal corporations and public libraries, lots with the buildings thereon used exclusively for either religious worship or charitable purposes, and places of burial not held or used for private or corporate benefit, shall be exempt from taxation. Ditches, canals, and flumes owned and used by individuals or corporations for irrigating lands owned by such indi- viduals or corporations, or the individual membere thereof, shall not be separately taxed so long as they shall be owned and used exclusively for such purpose. Sec. 4. All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal, or other valuable mineral deposits, after purchase thereof from the United States, shall be taxed at the price paid the United States therefor, unless the surface TAXATION AND REVENUE SYSTEMS— UTAH. 801 ground or some part thereof of such mine or claim is used for other than mining purposes, and has a separate and independent value for such other purposes, in which case said surface ground, or any part thereof, so used for other than mining purposes, shall be taxed at its value for such other purposes as provided hy law, and all the machinerj' used in muling, and all property and surface improvements upon, or appurte- nant to, mines and mining claims, which have a value separate and inde- pendent of such mines or mining claims, and the not annual proceeds of all mines and mining claims, shall be taxed as provided by law. Sec. 5. The legislature shall not impose taxes for the purpose of any county, city, town, or other municipal corporation, but may by law vest in the corporate authorities thereof, respectively, the power to assess and collect taxes for aU purposes of such corporation. Sec. 7. The rate of taxation on property, for state purposes, shall never exceed eight mills on each dollar of valuation; and whenever the taxa- ble property within the state shall amoimt to two hundred million dollars, the rate shall not exceed five mills on each dollar of valuation; and whenever the taxable property in the state shall amount to three hun- dred million dollars, the rate shall never thereafter exceed four miUs on each dollar of valuation, unless a proposition to increase such rate, specifying the rate proposed and the time during which the same shall be levied, be first submitted to a vote of such of the qualified electors of the state as, in the year next preceding such election, shall have paid a property tax assessed to them within the state, and the majority of those voting thereon shall vote in favor thereof in such manner as may be provided by law. Sec. 10. All corporations X)r persons in this state, or doing business therein, shall be subject to taxation for state, county, school, municipal, or other purposes on the real and personal property owned or used by them within the territorial limits of the authority levying the tax. Sec. 11. Until otherwise provided by law, there shall be a state board 01 equalization, consisting of the governor, state auditor, state treasurer, secretary of state, and attorney-general; also, in each county of this state a county board of equahzation, consisting of the board of county commissioners of said county. The duty of the state board of equali- zation shall be to adjust and equalize the valuation of the real and per- sonal property among the several counties of the state. The duty of the county' board of equalization shall be to adjust and equalize the valuation of the real and personal property within their respective counties. Each board shall also perform such other dii*'es as may be prescribed by law. Sec. 12. Nothing in this constitution shall be construed to prevent the legislature from providing a stamp tax, or a tax based on income, occupation, licenses, franchises, or mortgages. ARTICLE III. Ordinance * * * the lands belonging to citizens of the United States residing without this state shah never be taxed at a higher rate than the lands belonging to residents of this state; nor shall taxes be imposed by this state on lands or property herein belonging to or which may hereafter be purchased by the United States or reserved for its use; but nothing in this ordinance shall preclude the state from taxing, as other lands are taxed, any lands owned or held by any Indian who has severed his tribal relations, and has obtained title thereto, unless exempted by act of Congress granting the same. OFFICERS. The officers most directly concerned with taxation are: (1) Town board of equalization, composed of the board of trustees. (2) City council, which acts as board of equalization in cities of the third class. (3) County assessors, elected for a term of two years. (4) County treasurer, elected for two years, who collects taxes. (5) County board of equalization, composed of the board of county commissioners. (6) State board of equalization of four members, appointea by the governor for a term of four years. State Revenues. A. TAXES. I. The general property tax. 1. Base — a. The property included and exempt. — All property in the state, not exempt by law, is to be taxed in pro- portion to its value. Property includes moneys, credits, bonds, stocks, franchises, and all other mat- ters, real, personal, and mixed, capable of private ownership; but the stocks of any company or corpo- ration, which is taxed on the property represented by the stock, are not to be taxed. (1) "Real estate'' includes the possession, claim to, ownership of, or right to land; all mines, minerals, and quarries in and under land; all timber belonging to individuals or corporations and growing on the lands of the state or the United States, and aU rights and privileges appertaining thereto; improvements, buildings, and fixtures on land, whether title has been acquired or not. (2) "Personal property" includes everything that is the subject of ownership not included within the meaning of the terms "real estate" and "improvements." (3) Exemptions, in addition to public property, are: Public libraries; churches; cemeteries not held for private or corporate benefit; property used for charitable purposes; and ditches, canals, and flumes used for irrigating lands of the owners. i. Assessment. — There is in general one assessment list for state, county, and municipal purposes. The assessment is made annually by the county assessor on the basis of sworn statements, which he may require the taxpayers to furnish, in regard to the amount and value of their property on the first Monday of Febru- ary. Any person, after demand by the assessor, refus- ing to make the sworn statement as to his property or to appear and be examined, forfeits to the assessor $100 for each refusal and loses his standing before the county commissioners to secure a reduction of his assessment. All taxable propertj' is to be assessed at its full cash value, the amount at which the property would be taken in payment of a just debt due from a solvent debtor. Land and improvements thereon are to be assessed separately. Bank stock, state and national, is to be assessed where the bank is located, on the basis of a verified statement by the cashier. Eeal estate is assessed to the bank and the proportionate value is deducted in the assessment of the stock. The bank is to pay the tax and has a lien on the shares therefor. The shares of national banks not in Utah are not subject to taxation. Private bankers, brokers, and foreign banks are assessed on the average balance of credits over liabilities for the ninety days preceding the verified statement of the condition of the business required. Every person is entitled to deduct from the gross amount of credits the amount of all bona fide debts owing by him, except insurance premium notes, unpaid subscriptions to an^y institution or society, or to the capital stock of any corporation, and surety-ship obligations. The capital stock and franchises of corporations are to be fisted and taxed where the principal office is located. But the stocks of any com- pany or corporation which is taxed on the property represented by the stock are not to be taxed. All property and franchises, except those derived from the United States, owned by railroad, street railwaj', car, depot, telegraph, and telephone companies are to be assessed Ijv the state board of equaliza- tion. The assessment of telegraph and telephone lines, right of way, 932—07- -51 802 WEALTH, DEBT, AND TAXATION. track, and other real property is apportioned in proportion to the value thereof in each county: that of the rolling stock and franchises, accord- ing to mileage hy the unit rule. The board of county commissioners apportions the assessment to the several cities, towns, schools, roads, or other taxing districts. Mines are assessed on their gross yield of mineral during the year on the basis of verified statements by the producer, of which the record is kept in a special assessment book for mines. The assessment is ap- portioned to the county in which the mines are situated. Improvements, buildings, erections, structures, aiid machinery or mines or mining claims which have a value independent of such mine, or supplies used in mills, reduction works, or mines are to be assessed as other property. All stock brought into the state by nonresidents to be grazed for more than twenty days and all stock driven from one county to another for the purpose of being grazed is transient stock. The tax on transient stock owned by residents is to be paid in the county where owned and apportioned among the counties where the stock has ranged. When the stock is brought into the state, nonresidents pay the regular annual tax as on property permanently located in the state. c. Equalization. — The county board of equalization equalizes between individuals and may abate the taxes of any insane, idiotic, infirm, or indigent person to an amount not exceeding 110, may enter omitted prop- erty, and correct false or incomplete assessments. The state board of equalization equalizes the valua- tion between the several counties, and may add or de- duct from the valuation of all such property or of cer- tain classes of such property in order to raise or reduce it to its full value in money. 2. Rate — The board of equalization determines the rate of state tax, which, after allowing 10 per cent of the pro- ceeds for delinquencies and cost of collection, must be sufficient to raise the revenue required. This rate, however, as limited by the constitution, is never to exceed 8 mills on each dollar of valuation; whenever the taxable property in the state amounts to $200,000,000, the rate is not to exceed 5 mills, and whenever it amounts to $.300,000,000, is not to exceed 4 mills, unless by vote of the electors of the state who pay a property tax. The rate levied for general state purposes in the fiscal years of 1901 and 1902 was .5 mills on the dollar, or such portion a? the board of equalization should find necessary to raise $5.50,000 for each year. The district school tax of .3 mills on the dollar is a state tax on all the taxable property in the state. 3. Collection — Collection is made by the cotmty treasurer, and notice of the amount of tax and of the time and place where payable is to be given by mail to the taxpayers. Taxes on personal property are a lien on the real prop- erty of the owner; those on real property, on the prop- erty assessed; and these on improvements, on the land and improvements, though assessed to others than the owners of the real estate; and the s(>veral liens attach as of the first Monday in February. Taxes fall due on the first Monday of September and become delinquent on the 1.5th of November. Delinquent taxes on per- sonal property, except when real estate is liable there- for, may be collected by seizure and sale. The delin- quent tax list is published and the real property is sold on the third Monday in December. Taxes on railroads and street railway, depot, telegraph, and tele- phone companies assessed by the state board of equalization are col- lected in the same maimer as other taxes; but for taxes on car com- panies the secretary of the state board of equalization is made collector and remits to the state treasurer and to the county, city, town, school, and other taxing districts the sums which he collects. He is authorized to enforce collection after the manner of the county treasurer. II. Poll tax. There is no state poll tax. (See County revenues.; III. Inheritance tax. All property in excess of $10,000 within the juris- diction of the state, whether belonging to inhabitants or not, passing by will, descent, or transfer, taking efl'ect after death, is subject to a tax of 5 per cent of its value. The tax is a lien on the estate and is to be paid to the state treasurer by the executor within fifteen months. IV. Corporation taxes. In general, corporations are taxed under the general property tax. Every insurance company doing business in the state is required to pay armually a tax of IJ per cent on the gross premium receipts col- lected from policy holders in the state, less the gross amount of the property tax paid for general state purposes. There is a penalty of $100 a day for delay in making the required statement or in making payment. V. Business taxes and licenses. These taxes are left to the counties and munici- palities. B. FEES. Secretary of state. — Filing original or certified copies of articles of in- corporation, per $1,000 of capital stock, 2.5 cents (these fees apply to foreign and domestic corporations; same fees charged for amendments increasing the capital stock); filing other amendments to articles, $,5; certificate of incorporation, $5; recording official bonds, $2; commissions by governor, $.5; filing trade-mark, $3 ; filing notice appointment of agent, $.5; filing notice, removal of place of business, $.5; annual statement, insiii- ance company , $25 ; annual tax, insurance company , $2 ; renewal certi ficate authority, insurance agent, $2; renewal certificate authority, insurance company, $5; filing fist of authorized attorneys for each insurance com- pany, $1 ; preparing annual abstract of each insurance company and certi- fying the same, $5; annual statement, building and loan association, $5; annual statement, certified copy, $2; certificate of authority, $3: filing and certifying private banker's preliminary statement, $25; quarterly statement of each bank, $5; filing acceptance of provisions of constitu- tion by corporations and issuing certificate, $3; warrant of arrest or requisition of other states, $5; filing papers generally, $5: copies of papers, per folio, 15 cents; recording, per folio, 20"cents. The state auditor, the clerk of the supreme court, and tlie board of land commissioners charge certain foes. Bank examiners for examinalion of banks, loan, trust, and guaranty associations or insurance companies receive $15 per day. Dentists, examination, $5. Pharmacisls^certificate, $3; examina- tion, $5: renewal of registration, $2. Physicians and surgeons, ex- amination, $15. TAXATION AND REVENUE SYSTEMS— UTAH. 803 County Revenues. A. TAXES. I. Tlie general property tax. 1. Base — The property included and the assessment and equal- ization thereof are the same for county as for state taxes. 2. Rate— The board of county commissioners was authorized to levy for the fiscal years of 1901 and 1902 an ad valorem tax not to exceed 5 mills on the dollar for general purposes and one not to exceed 4 mills on the dollar for county school purposes. 3. Collection — Collection of county as for state taxes is made by the county treasurer. II. Poll tax. There is an annual road poll tax upon every man over 21 and under 50 years of age who is not physic- ally incapacitated for work. Honorably discharged soldiers, sailors, or marines and firemen and militia- men are exempt. The tax may be paid by two days' work of eight hours each, or, in lieu thereof, by a money payment of $3. All money collected in lieu of labor, except such as is collected by incorporated cities and towns, is paid into the county treasury to be expended on the public highways. Collection is made by the road supervisor of the road district. Ill and IV. Inheritance tax and corporation taxes. There are no county inheritance or corporation taxes. V. Business taxes and licenses. The board of county commissioners has power to license, for purposes of regulation and revenue, all and every kind of business transacted in the county and all shows, exhibitions, and lawful games carried on therein outside the limits of incorporated cities ; to fix the rate of said license tax; and to provide for the collection thereof. The board also has power to grant licenses and franchises for toll roads when the expense of such roads is too great for the county. Liquor licenses, outside of cities and towns, are granted by the boards of county commissioners at a rate of not less than $400 per year. Municipal Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equalization thereof are the same for citj^ and town taxes as for state and county. The city councils in cities of the third class and the boards of trustees in towns act as boards of equalization so far as concerns the general municipal taxes. 2. Rate— The city council of each city or the board of trustees of each town determines tlie rate of the general city or town tax. In towns the limit is one-half of 1 per cent. 3. Collection — The collection, as for state and county taxes, is by the county treasurer, except in cities of the third class, where it is by the city treasurer, and in towns, where it is by the clerk. II. Poll tax. In incorporated cities and towns poll taxes are col- lected and expended for highway purposes, as pre- scribed by ordinance, similarly to the county poll tax. Ill and IV. Inheritance tax and corporation taxes. There are no municipal inheritance or corporation taxes. V. Business taxes and licenses. In cities the city council determines the .amount, terms, and manner of issuing license for hawking, peddling, pawnbrokerage, employment agencies, the keeping of ordinaries, theatrical and other exhibitions, shows and amusements, and the business conducted by ticket scalpers, distillers, brewers, money changers, brokers, banks, express com- panies, laundries, hackmen, storekeepers, and the various lines of business. The city council has power to license the liquor traffic for the munici- pal year and to determine the amount to be paid for such ficense. No further license is to be required by the county. The rate of such license tax is to be not less than $400 per year. In towns the board of trustees has similar powers in respect to liquor and other licenses. School Revenues. The constitution establishes a school fund, which is apportioned to counties, from the proceeds of the sale of public lands granted by the United States and from other sources. The county commissioners, at the time of the annual levj^ of other county taxes, levy a tax not to exceed 4 mills on a valuation of $1. The county superintendent apportions the state and county school funds to the school districts of the county according to the number of school children over 6 and under IS years of age. Special school taxes ma}' be voted in the districts to purchase school sites, to erect buildings, or to pay current expenses, in any sum not to exceed 2 per cent of all taxable property, on the basis of the county assessment. They are collected as state and county taxes. 804 WEALTH, DEBT, AND TAXATION. VERMONT. Vermont's revenue system is that of a combined gen- eral property and poll tax, supplemented for state pur- poses by a series of special corporation taxes and an inheritance tax. The general property tax is in the main administered by the towns, and each town is held responsible in its corporate capacity for its share of state and county taxes. The peculiar feature of the Vermont system is the "grand list." This was originally a list of polls, prop- erty, occupations, and incomes, each item being "set in the list" at an arbitrary valuation, the endeavor being made by these arbitrary values to represent the rela- tive "faculty" or abihty to pay taxes arising from each item. Eventually the endeavor was naade to bring these arbitrary values into some relation to actual val- ues. In so doing incomes and the valuations of differ- ent occupations were dropped and polls and property retained. Polls are given an arbitrary value of $2 each, and only 1 per cent of the appraised value of property is put in the list. The rate is expressed as so many cents on each dollar in the "grand list," or as so many dollars and cents and per cent, the latter being an inaccurate expression having reference to the fact that only 1 per cent of property is set in the list. A rate of $1.50 on each $1 in the "grand list" is therefore the same as a poll tax of $3 and a tax on property at the rate of $1.50 on each $100 of the true value of the prop- erty, or 15 mills on the dollar. CONSTITUTIONAL PROVISIONS. CIIAPTEE 1, ARTICLE IX. That every member of society hath a right to be protected in the en- joyment of hfe, Kberty, and property, and therefore is bound to contrib- ute his proportion towaids the expense of that protection and yield his personal service, when necessary, or an equivalent thereto, but no part of any person's property can be justly taken from him or applied to pub- lic uses without his own consent or that of the representative body of free- men, nor can any man who is conscientiously scrupulous of bearing arms be justly compelled thereto, if he will pay such equivalent; * * * and previous to any law being made to raise a tax, the purpose for which it is to be raised ought to appear evident to the legislature to be of more "service to the community than the money would be if not collected. CHAPTER II. Sec. 9. (Provides that the quorum, ordinarily a majority, must be two-thirds of the representatives to pass a bill to raise a state tax.) OFFICERS. The officers most directly concerned with taxation are: (1) The listers, three, four, or five, elected at the annual town meeting in each town. iThis compilation is derived mainly from the following sources: The Vermont Statutes of 1894. The Session Laws, 1896, 1898, 1900, and 1902. Some assistance was also obtained from History of Taxation in Ver- mont, by Frederick A. Wood, Columbia College, New York, 1894. (2) The collector of taxes, one, if the town so orders, elected annually at town meeting in each town. If the town does not order the election of a tax collector, taxes are collected by the constable. (3) For unorganized towns and gores (sobrante), a commissioner in each county, who is lister and collector, appointed biennially by the governor. (4) The board of civil authority, composed of the town clerk, select- men, and justices, together with the listers, constitutes a board for the abatement of town taxes. (5) The commissioner of state taxes, who administers the state taxes on corporations, appointed biennially by the governor. State Revenues. A. taxes. I and II. The general property and poll tax. The poll tax constitutes an integral part of the gen- eral property tax and can not be described separately. Polls are "set in the list" at $2 each, that is, given a valuation of $200 as though property. 1. Base — a. The property and polls included and exennpt. — ^The base is the so-called "grand list" composed of (a) the polls of all male inhabitants of the state over 21 and under 70 years of age, except disabled soldiers of the war of the rebellion, pauperS, and members of the state mihtia and of fire companies if their towns so vote, which polls are "set in the list" at the arbitrary value of $2 each; (b) 1 per cent of the value in money on the 1st day of April in the year of their assessment of all real and personal estates, except such as are specially exempt. (1) " Real estate " is not specially defined for purposes of taxation, but engines and boilers, except railway and steamboat, are "set in the list" as real estate. When property is mortgaged, the mortgagor is treated as the owner until after foreclosure. (2) "Personal estates" are not specially defined for purposes of tax- ation, but perpetual or redeemable leases ai-e " set in the list " at a sum of which the rent is 6 per cent. (3) Exemptions, in addition to all pubKc property, are: Real estate of posts of Grand Army of the Republic ; shares of stock in foreign corpo- rations elsewhere taxed; personal estate situated and taxed in another state ; railroad stock ; real estate of any railroad for first eight years of operation; money loaned to towns, etc., at not over 3 per cent; all es- tates for public, pious, or charitable uses; public and free circulating libraries; lands leased by towns for educational purposes, and lands owned or leased by colleges, academies, or for the support of the gospel; lands of agricultural societies used for fairs ; normal schools ; cemeteries ; household furniture of every person to $500 ; wearing apparel; private and professional hbraries; mechanics' and farmers' tools; family provi- sions for one year; poultry to $20; one watch, one organ or piano; sheep, cattle, horses, and swine, not over 4 months old, and hay and produce to winter out the stock; and for each person one wagon, one sleigh, and harness for same, not over $100. Manufacturing establish- ments (except pulp, lumber, and charcoal), quarries, and mines if amount mvested exceeds $1 ,000 maybe exempted for ten years from commencement of business; unoccupied farms reclaimed may be ex- empted for five years. There are also some exemptions by legislative contract not mentioned in the statutes, such as a part of the property of certain persons connected with institutions of learning. The following polls are exempt: Actual poor and persons applying therefor who served in war of rebellion. TAXATION AND REVENItE SYSTEMS— VERMONT. 805 b. Assessment. — This is called "listing." The valu- ations refer strictly to April 1 in each year. Only 1 per cent of all property is "sot in the list." Real estate is listed or appraised quadrennially (1898, 1902), the listing being completed by the first Tuesday in July, except in towns of 5,000 or more inhabitants, and in these by the fourth Tuesday in July. Buildings not having more than ten acres of land, mills, factories, stores, forges, furnaces, mines, and quarries are listed as first-class real estate; all other, and particularly farm buildings, as second-class real estate. Real estate of railroads not used in operating the road is listed as other real estate. The quadrennial appraisal is cor- rected annually for alterations only. Each taxpayer is required to furnish the listers a sworn inventory of his property subject to taxation, but the appraisal is made by. the listers. The appraisal is to be " at such sum as they would appraise the same in payment of a just debt due from a solvent debtor." Listers deduct from the appraised value of the per- sonal estate of each taxpayer a sum equal to the excess, if any,, of debts owing by the taxpayer over the aggre- gate amount of his United States bonds and other stocks and bonds exempt from taxation, and the amount of his deposits in all savings banks in the state not exceeding $1,500 (made $2,000 in 1902), and take 1 per cent of the balance as the list of personal estate of such taxpayer. But no deduction of debts is allowed unless the name of the creditor is stated. Willfully omitting to make, swear to, and deliver an inventory or delivering a false inventory renders the taxpayer liable to double appraisal and deprives him of his right to have a hearing before the board of abatements. False statements as to deposits in excess of $1,500 ($2,000) work forfeiture of the excess, and deposits in the name of another person to evade taxa- tion are also forfeited. Savings banks are required to make return of the names and addresses of depositors, if any, with deposits in excess of $1,500 ($2,000), and the amount of such individual excess. Shares of stock in corporations, except those taxed by the state (see IV, Corporation taxes), are to be set in the hst hke other personal estate to the owner, in the town where he resides, if he resides in the state; otherwise, in the town where the corporation has its place of business. c. Equalization. — There is no "equalization," so called, between individuals, but between April 25 and May 12 the board of abatements hears persons aggrieved by their appraisals, and may correct the list. 2. Rate — The rate, usually expressed in cents on each dollar of the grand list, is fixed and levied for state and county purposes by the general assembly. There is a regular levy of 5 cents on the dollar for schools and 5 cents on the dollar for highways. 3. Collection — State and county taxes are collected by the consta- bles or town collectors of taxes on warrants issued by the stati' or county t rcasurers, but those of unorganized towns and gores fsobrante), by the commissioner. Taxes are a lien on any property, and those on polls and personal property may be collected by seizure of real estate. Taxes are due on six days' notice and may then be collected by distraint and sale, and if the taxpayer has no property, he may be imprisoned. Distraint may be made at any time up to six years from the issue of the warrant. Towns are held liable as corporations for their shares of state taxes, and the goods and chattels of any inhabitants may be seized by the sheriff for such taxes. Owners of goods thus seized have recourse, however, against the town with 12 per cent interest. II. Poll tax. The poll tax is incorporated with the general prop- erty tax. (See State revenues, I and II.) III. Inheritance tax. All property within the jurisdiction of this state, and any interest therein, whether belonging to inhabit- ants of this state or not, which passes by inheritance or gift other than to the father, mother, husband, wife, lineal descendant, adopted child, the wife or widow of a son, husband of a daughter, or to charitable, edu- cational, or religious societies whose property is ex- empt, is subject to a tax of 5 per cent. But estates of less than $2,000 clear value are exempt. (This law was amended in 1905.) IV. Corporation taxes. The classes of corporations described below are not taxable on the "grand list" or under the general prop- erty tax. Some of them are taxable on their property or, at their option, on gross receipts, but when taxable on their property, the rate is fixed and the machinery for assessment and collection is so different from that generally used that they are set here as special taxes. A state tax for the payment of state expenses is assessed upon the property, business, or corporate franchises (of this state) (struck out in 1902) of rail- road, insurance, guaranty, express, telegraph, tele- phone, steamboat, car and transportation companies, sleeping car companies, mortgage, loan or investment companies, and other corporations and persons, as specified below, and the corporations or persons so taxed are not taxable on the "grand list." These taxes are administered by the commissioner of state taxes. Railroads may at their option pay either a tax of seven-tenths of 1 per cent on their property in the state appraised by the unit rule on a mileage basis, or a tax of 2\ per cent on their gross earnings similarly appraised by the unit rule on a mileage basis. The same provisions apply to steamboat, car, and transportation companies (1902). Telephone companies paj' 3 per cent on gross earnings in the state or (since 1902) 40 cents earli on the aveiage number of transmitters, and 30 cents per mile of wire. Telegraph companies may, at their option, pay either 60 cents per mile of poles and one wire and 40 cents per mile for each additional wire or 3 per cent of gross earnings in the state. 806 wp:alth, debt, and taxation. Sleeping and palace car companies pay 5 per cent ol^ their gross earnings in the state. Express companies pay 4 per cent of gross receipts from business done in the state. Steamboat, ear, and ti'ansportation companies pay at their option either seven-tenths of 1 per cent on property and franchises, or 2 per cent of entire gross earnings. (Made 21 per cent in 1902.) Insurance and guaranty companies pay 2 per cent per annum on gross amount of premiums and assessments collected, less return pre- miums, dividends to policy holders, and reinsurance with domestic companies. Life insurance companies, domestic, pay in addition 1 per cent on the surplus above the necessaiy reserve at 4 per cent, but may deduct the value of real estate locally taxed. Savings banks and trust companies pay seven-tenths of I per cent on the average amount of deposits and accumulations, less not over 10 per cent of their assets when invested in United States bonds, the assessed valuation of real estate locally taxed, and also the amount, if any, of individual deposits in excess of $1,500 each, listed to the deposit- ors in towns of this state where such depositors reside. These taxes are payable in semiannual installments. Building and investment companies and agents for the same pay 1 per cent upon the aggregate amount of moneys received to be loaned without the state and upon the aggregate amount of bonds, mortgages, choses in action, and securities'negotiated, unless they return the name and address of the person for whom the investment was made, in which case the tax is assessed to him. V. Business taxes and licenses. Every foreign corporation and every domestic corporation having capital stock or deposit of $50,000 or less, pays an annual license tax of $10; for each $50,000 or fraction thereof over $50,000, $5, but no tax exceeds $50; to sell fertilizers, annually, $100; itinerant vendors, state license, annual, $25. B. FEES. By the insurance commissioners. — For a state license or renewal thereof to foreign insurance corporations, $5; for license to an insurance agent for foreign companies, annually, $2; for license to insurance broker, or renewal, annually, $10; for filing charter, $30; for filing an- nual statement, $20. By the board of dental examiners. — For examination and license, $5. By the state board of pharmacy. — For examination and license, $5. County Revenues. ■ A. TAXES. I. The general property and poll tax. 1. Base — The property included and the method of assessing polls with property, as well as the method of assess- ment and of equalization, have been described under state revenues. 2. Bate^ The rate for county purposes is determined by the legislature. 3. Collection — Taxes for the county are collected by the local tax collectors as are other taxes. II. Poll tax. The poll tax is incorporated with the general prop- erty tax. Ill and IV. Inheritance tax and corporation taxes. There are no county inheritance or corporation taxes. V Business taxes and licenses. Peddlers — on foot, annually, $15; with a horse or horses, or by rail- road, annually, $30; selling watches, jewelry, or patent medicines, an- nually, $60. Paid to county treasurers, remitted to state treasurers, and reapportioned among the counties on basis of population. Municipal Revenues. A. TAXES. I. The general property and poll tax. 1. Base — The property and polls included and the method of assessment and of equalization are the same as for state taxes. 2. Rate— The proper legislative authorities of the towns, school districts, incorporated villages, and cities may levy taxes and determine the rates of municipal taxa- tion. This is usually done in town meeting. The selectmen must levy a highway tax of 20 cents on the dollar. 3 . Collection — Local taxes are collected as state taxes. II. Poll tax. The poll tax is incorporated with the general prop- erty tax. Ill and IV. Inheritance tax and corporation taxes. There are no municipal mheritance or corporation taxes. V Business taxes and licenses. Itinerant vendors are taxed an amount equal to the sum which would be produced if the rate of state and local taxes for the year was levied upon the goods of such vendors as appraised by the listers. Dogs, in towns: For a male or spayed female, $1; for a female, $4. Selectmen may license and tax circuses for two days' exhibition not more than $100 nor less than $60; menageries, $50 to $10. School Revenues. The funds deposited by the United States were apportioned among the towns in proportion to the population and are to be invested by the school trus- tees, the interest being used to support the schools. The "Huntington fund" is, however, held by the state, and 6 per cent interest apportioned among the towns. The state levies an annual tax of 5 cents on each dol- lar on the grand list for schools, the proceeds being divided among the towns in proportion to the number of legal schools. (A legal school is one kept twenty- six weeks by a registered teacher.) The selectmen have control usually of the town school fund, consisting of the investments for schools, and are also to appropriate annually for school pur- poses a sum not exceeding one-half nor less than one- fifth of the grand list of the town district and to assess a tax to meet such appropriation. TAXATION AND REVENUE SYSTEMS— VIRGINIA. 807 VIRGINIA.' The. revenue laws of Virginia underwent extensive revision in 1903, pursuant to the new constitution, which went into effect July 10, 1902. This compila- tion relates as strictly as may be to the fiscal year of 1902, for which the assessment refers to February 1, 1902, and collection is made between July 1 and December 1, and therefore is concerned with the new provisions in but a few instances. In 1902, in addition to the general property tax, there were poll and income taxes, a system of license taxes designed to tax various lines of business that could not readily be reached by the ad valorem system, taxes on suits, wills, administrations, deeds, and seals, corporation taxes on transportation, building and loan, and insurance companies, and a collateral inheritance tax. The constitution of 1902 and the act of April 16,1903, extend the tax system most comprehensively. The tax on incomes, the tax on collateral inheritances, and other taxes are continued. There was introduced an elaborate system of fees on the charters of transpor- tation, transmission, and other companies, annual reg- istration fees on all corporations, and an annual state franchise tax graduated according to capital. A sys- tem of taxation for railroads, street railways, and canals is established by the constitution, to remain in force till Januarjr l^ 1913^ after which date it niay be altered by the legislature. Whenever a franchise tax is imposed on a domestic corporation, or whenever all the capital of a domestic corporation is taxed, its shares of stock are exempt. CONSTITUTIONAL PROVISIONS. (1869.) ARTICLE X. Sec. 1. Taxation, except as hereinafter provided, whether imposed by the state, county, or corporate bodies, shall be equal and uniform, and all property, both real and personal, shall be taxed in proportion to its value, to be ascertained as prescribed by law. No one species of property, from which a tax may be collected, shall be taxed higher than any other species of property of equal value. Sec. 2. No tax shall be imposed on any of the citizens of this state for the privilege of taking or catching oysters from their natural beds with tongs in the waters thereof; but the amount of sales of oysters so taken by any citizen in any one year may be taxed at a rate not exceed- ing the rate of taxation imposed upon any other species of property. Sec. 3. The legislature may exempt all property used exclusively for state, county, municipal, benevolent, charitable, educational, and reli- gious purposes. ' This compilation is derived mainly from the following sources: The Code of Virginia, approved May 21, 1887. Published by .James E. Goode, Richmond, Va., 1887. General Laws of Virginia. J. G. Pollard. 1887-1894. Containing an act approved March 6, 1890. Supplement to the Code of Virginia. J. G. Pollard. 1887-1898: Richmond, Va,, 1898. Session Laws, 1899-1900, 1901. The Tax Laws of Virginia, 1900, published by the auditor of public accoutits, with amendment down to 1902. The Code of Virginia, as amended, to adjournment of the general assembly, 1904. J. G. Pollard. Sec. 4. The general assembly may levy a tax on incomes in excess of six hundred dollars ])cr- armum and upon the following licenses, viz: The sale of ardent spiiits, theatrical and circus companies, menageries, jug- glers, itinerant peddlers, and all otlier sliows and exhibitions for which an entrance fee is required; commission merchants, persons selling by sample, brokers and pawn})rokers, and all other busincsj whicti can not be reached by the ad valorem system. The capital invested in all busi- ness operations shall be assessed and taxed as other property. .Assess- ment upon all stuck shall be according to the market value thereof. Sec. .5. The general assembly may levy a tax, not exceeding one dol- lar per annum, on every male citizen who has attained the age of twenty-one years, which shall be applied exclusively in aid of public free schools, and counties and corporations sh.all have power to impose a capitation tax not exceeding fifty cents per annum for all purposes. Sec. 6. The general assembly shall provide for a reassessment of the real estate of this state in the year 1869, or as soon thereafter as prac- ticable, and every fifth year thereafter (1899) (1904); provided, in mak- ing such assessment no land shall be assessed above or below its value. Sec. 16. Every law which imposes, continues, or levies a tax shall distinctly state the tax and the object to which it is to be applied, and it shall not be .sufficient to refer to any other law to fix such tax or object. Sec. 20. No other or greater amount of tax or revenue shall at any time be levied than may be required fer the necessary expenses of the government or to pay the existing indebtedness of the state. (1902.) The constitution of 1902 was framed by a convention which assembled in Richmond, June 12, 1901. The instrument was proclaimed by the convention, June 6, 1902, and became operative, July 10, 1902. article xiii. Sec. 168. All property, except as hereinafter pro%dded, shall be taxed; all taxes, whether state, local, or municipal, shall be uniform upon the same class of subjects within the territorial limits of the authority levy-' ing the tax, and shall be levied and collected under general laws. Sec. 169. Except as hereinafter provided, all assessments of real es- tate and tangible personal property shall be at their fair market value, to be ascertained as prescribed b)' law. The general assembly may allow a lower rate of taxation to be imposed for a period of years by a city or town upon land added to its corporate limits than is imposed on simi- lar property within its limits at the time such land is added. Nothing in this constitution shall prevent the general assembly, after the first daj' of January, nineteen hundred and thirteen, from segregating for the purposes of taxation the several kinds and classes of propert}', so as to specify and determine upon what subjects state taxes and upon what subjects local taxes may be levied. Sec. 170. The general assembly may levy a tax on incomes in excess of six hundred dollars per annum; may levy a license tax upon any business which can not l)e reached by the ad valorem system, and may impose state franchise taxes, and in imposing a franchise tax may, in its discretion, make the same in lieu of taxes upon other property, in whole or in part, of a transportation, industrial, or commercial corpo- ration. Whenever a franchise tax shall be imposed upon a corporation doing business in this state, or whenever all the capital, however invested, of a corporation chartered under the laws of this state shall be taxed, the shares of stock issued by any such corporation shall not bo further taxed. No city or town shall impose any tax or assessment upon abut- ting landowners for street or other public local improvements except for making and improving the walkways upon then-existing streets and improving and paving the existing alleys, and for either the construc- tion or for the use of sewers, and the same when imposed shall not be in excess of the peculiar benefits resulting therefrom to such abutting land- owners. Except in cities and to%vns no such taxes or assessments for local public improvements shall be imposed on abutting landowners. Sec. 171. The general assembly shall provide for a reassessment of real estate in the year nineteen hundred and five and e-sery fifth year 808 WEALTH, DEBT, AND TAXATION. thereafter, except that of railway and canal corporations, which, after January the first, nineteen hundred and thirteen, may be assessed as the general assembly may provide. Sec. 172. The general assembly shall provide for the special and sepa- rate assessment of all coal and other mineral land, but until such special assessment is made such land shall be assessed under existing laws. Sec. 173. The general assembly shall levy a state capitation tax of, and not exceeding, one dollar and fiftj' cents per annum on every male resident of the state not less than twenty-one years of age, except those pensioned by this state for military services, one dollar of which shall be applied exclusively in aid of the public free schools, in proportion to the school population, and the residue shall be returned and paid by the state into the treasury of the county or city in which it was collected, to be appropriated by the proper county or city authorities to such county or city purposes as they shall respectively deteiinine ; but said capitation tax shall not be a lien upon, nor collected by legal process from, the per- sonal property which may be exempt from levy or distress under the poor debtor's law. The general assembly may authorize the board of supervisors of any county or the council of any city or town to levy an additional capitation tax not exceeding one dollar per annum on every such resident -(vithin its limits, which shall be applied in aid qf the public schools of such county, city, or town, nor for such other county, city, or town purposes as they shall determine. Sec. 174. After this constitution shall be in force, no statute of limi- tations shall run against any claim of the state for taxes upon any prop- erty; nor shall the failure to assess propertj' for taxation defeat a subse- quent assessment for and collection of taxes for any preceding year or years, unless such property shall have passed to a bona fide purchaser for value, without notice; in which latter case the property shall be assessed for taxation against such purchaser from the date of his purchase. Sec. 176. The state corporation commission shall annually ascertain and assess, at the time hereafter mentioned, and in the manner required of the board of public works, by the law in force on January the first, nineteen hundred and two, the value of the roadbed, and other real estate, rolHng stock, and all other personal property whatsoever (except its franchise and the nontaxable shares of stock issued by other cor- porations) in this state of each railway corporation, whatever its motive power, now or hereafter liable for taxation upon such property; the canal bed and other real estate, the boats and all other personal property whatsoever (except its franchise and the nontaxable shares of stock issued by other corporations) in this state, of each canal corporation empowered to conduct transportation ; and such property shall be taxed for state, county, city, town, and district purposes in the same manner as authorized by said law, at such rates of taxation as may be imposed by them, respectively, from time to time, upon the real estate and personal property of natural persons ; Provided, That no tax shall be laid upon the net income of such corporations. Sec. 177. Each such railway or canal corporation, including also any such as is exempt from taxation as to its works, visible property, or profits, shall also pay an annual state franchise tax equal to one per centum upon the gross receipts hereafter specified in section one hundred and seventy-eight for the privilege of exercising its franchises in this state, which, with the taxes provided for in section one hundred and seventy-six, shall be in lieu of all other taxes or license charges whatso- ever upon the franchises of such corporation, the shares of stock issued by it, and upon its property assessed under section one hundred and seventy-six: Provided, That nothing herein contained shall exempt such corporation from the annual fee required by section one hundred and fifty- seven of this constitution, or from assessments for street and other public local improvements authorized by section one hundred and seventy: Arid provided furiher. That nothing herein contained shall annul or inter- fere vnth or prevent any contract or agreement by ordinance between street railway corporations and municipalities as to compensation for the use of the streets or alleys of such municipalities by such railway corporations. Sec. 17.S. The amount of such franchise tux shall be equal to one per centum of the gross transportation receipts of such corporations for the year ending June the thirtieth of each year, to be ascertained by the state corporation commission, in the following manni'r: (a) When the road or canal of the corporation hes wholly within this state, the tax shall be equal to one per centum of the entire gross trans- portation receipts of such corporation. (i) When the road or canal of the corporation lies partly within and partly without this state, or is operated as a part of a line or system extending beyond this state, the tax shall be equal to one per centum of the gross transportation receipts earned within this state, to be deter- mined as follows: By ascertaining the average gross transportation receipts per mile over its whole extent within and without this state and multiplying the result by the number of miles operated within this state : Provided, That from the sum so ascertained there may be a reasonable deduction because of any excess of value of the terminal facilities or other similar advantages in other states over similar facilities or advan- tages in this state. Sec. 179. (Reports required of corporations to the state corporation commission to form basis of assessment of property and franchise taxes.) Sec. 180. (AppUcation by corporations for relief from the assessment.) Sec. 181. (Taxation of corporations as stated in sections 176 to 180, inclusive, to remain fixed from January 1, 1903, to January 1, 1913, and thereafter until modified by the general assembly.) Sec. 182. (Taxation of shares of stock of trust or security companies and incorporated banks.) Sec. 183. (Exemption.) Sec. 186. (Collection and disposition of state revenue.) Sec. 188. (Limit of tax or revenue.) Sec. 189. (Rate of taxation.) article xii. Sec. 157. (Fees from corporations.) ARTICLE IX. Sec. 136. (Local school taxes.) ARTICLE X. Secs. 134-.5. (School funds.) ARTICLE IV. ' Sec. 50. (Enactment of tax laws.) ARTICLE II. Sec. 21. (Payment of state poll taxes as a condition of voting.) OFFICERS. The officers most directly concerned with taxation are: (1) Assessors, specially appointed by the county, corporation, and hustings courts of the several counties and cities of the state by the first of January in 1890, and every fifth year thereafter, to assess lands and improvements thereon. One is appointed for each district in which there is a commissioner of the revenue. (2) Commissioners of the revenue, elected in cities and counties for a term of two years. (3) City treasurer, elected for a term of three years, who acts as col- lector in the city. (4) County treasurer, elected for a term of four years, who is col- lector of taxes for the county. (5) Auditor of public accounts, elected for two years. (6) Board of public works, consisting of the governor, auditor, and treasurer of the commonwealth, which formerly (before 1902) assessed railroads, and performed certain other duties connected with taxation. (7) By the constitution of 1902 there was established a state corpora- tion commission, composed of three members appointed In- the governor for six years, to take the place of the board of public works. State Revenues. Prefatory note. — There is a special classification of taxes pro- vided for in the revenue laws of Virginia. That classification has not been adopted in the following analysis, because it seemed to be somewhat TAXATION AND REVENUE SYSTEMS— VIRGINIA 809 desirable to present the tax system in the same form as that for the other states. But as the classification used in the laws may throw some light upon the working of the system, and specially upon the relation of the different parts one to the other, an abstract of it is here presented : 1. Taxes on lands and lots. 2. Taxable subjects: Schedule A.^Male inhabitants, white and colored, poll tax. Schedule B. — Personal estate (in goods and chattels). Schedule C. — Choses in action, moneys, credits, and capital, also toll bridges. Schedule D. — Incomes. 3. On business and other subjects, to wit, on wills and administra- tions, on deeds, on suits, on seals, on banks, on insurance companies, on railroad and canal companies, on sleeping car and similar companies, on express companies, and on telegraph and telephone companies. 4. Licenses: Schedule A. — Merchants, etc. (See more complete list under licenses in the general analysis, below.) Schedule B. — Repealed. Schedule C. — Inns, restaurants, etc. Schedule D. — Theaters and amusements, etc. Schedule F. — Attorneys at law, etc. A. TAXES. I. TJie general property tax. 1. Base — a. The property included and exempt. — All real estate and improvements, and all personal estate situ- ated within the commonwealth, and the moneys and credits of persons residing therein wherever situated, except as specially exempted, are to be taxed. (1) and (2) Real, and personal property are not specially defined for purposes of taxation. (3) Exemptions, in addition to public property, are: Bonds of the state issued since 1882; churches; parsonages; cemeteries, public and private; property of educational institutions and of deaf and dumb, blind, lunatic, and orphan asylums; the real estate of the Ladies' Mt. Vernon Association, and of the Norfolk county ferries, so long as used for a highway ; free libraries ; property devoted to charitable and benevolent purposes; property of fire companies; public libraries, and property of ministers of the gospel and of seminaries of learning; the personal property of religious societies and charitable institutions; the King's Daughters' Hospital, of Portsmouth, Va.; and the Home for Friendless Children, of Cliesterfield county, Va. h. Assessment. — There is but one assessment for the purpose of state and county taxation, and in cities and towns the assessment of real estate for municipal taxa- tion is to be the same as that for the state. The con- stitution of 1902 makes this provision as to personal property also. The general assessment of lands throughout the state is made every five years, the assessment on which the taxes were extended in the fiscal year of 1902 being that of 1900. Assessors are appointed especially for this purpose in the counties and cities of the state, and are required forthwith to assess the cash value of each tract and lot of land and the improvements thereon, and to note whether the owner is white or colored. The annual land book or list of the taxable real estate is made by the commissioners of the revenue in the several counties and cities, who ascertain to whom the real estate is chargeable with taxes as of Febru- ary 1 in each year. The value of lands and lots as ascertained by the assessor is not to be changed except on account of improvements. Each commissioner takes with him the last land book and requires every person charged to swear to the correctness of the entry of his land and to state transfers and omissions, which information is verified by the records. Lists of deeds and lands devised and judgments are supplied the commissioner by clerks of court and registers of the land ofiice. Tracts of land in counties and town lots are taxed separately. The commissioner is to assess the value or the increase in value of any building or inclosure of the value of $100 and upward not already assessed and is to deduct for similar reduction in value. Personal property is assessed annually as of Febru- ary 1 by the commissioners of the revenue in the sev- eral counties, districts, and cities. Every person must fill out lists under oath of all his personal estate, moneys, credits, and capital, with the value thereof, under penalty of $30 to 11,000. The commissioner, upon his own view or upon information derived from sworn interrogatories answered by the taxpayer, is to assess a fair cash valuation and to make up personal property books containing lists of persons and personal property, separate books being made up for white- and colored persons, and on the assessments in these books the various levies are extended. Disagreements are to be referred to arbitration. Debts due by the taxpayer to others may be deducted from the amount of moneys, credits, and capital. No tax is to be assessed upon the capital of any bank, state or national, but the real estate is to be assessed as that of individuals. The stock- holders are assessed and taxed on the market value of their shares of stock at the same rate as other moneyed capital in the hands of individ- uals residing in the state, and no deduction is made for real estate taxed to the bank. The bank is required to pay into the state treasury the tax on the shares by June 1. If such tax be not paid within thirty days from the assessment, the cashier of the bank failing to make payment and his. sureties are liable for the same and 20 per cent penalty in addition. Certain quasi public corporations are assessed by a state board. The board of public works assesses the property of railroad and canal companies on the basis of an elaborate report by such companies. A company failing to make the report or to pay the tax assessed upon its property is to be immediately assessed under the direction of the auditor of public accounts, who rates the real estate and rolling stock at $20,000 per mile and assesses a fair valuation of all their other property upon his own view, or upon such information as he may obtain. Railroads owned by mining, lumber, and like companies which trans- port passengers and freight for persons other than the owners are to be assessed by the board of public works; all other property of such com- panies not used in operating the railroad must be assessed by the com- missioner of the revenue in the counties and cities where located. The rolling stock of foreign corporations doing business in the state is to be assessed on the average amount of such property habitually used in the state. The secretary of the board of public works, after the assessment of these railroad and canal companies, makes an apportionment or statement of valuation to counties, cities, and school districts of property situated therein upon which taxes may be levied. Stocks, bonds, and securities of domestic companies in excess of their indebtedness, within or without the state, are for the purposes of the 810 WEALTH, DEBT, AND TAXATION. act to be considered at the principal office of the company in this state. Express companies and steamship and steamboat companies for the transportation of passengers or freight are assessed by the board of pub- lic works on the basis of reports, similarly to railroads. In case of fail- ure to report or to pay the tax assessed on property or license tax imposed by the board, the property is to be assessed under direction of the audi- tor of public accounts, and a penalty of 20 per cent is added to the tax. Pullman, sleeping, palace, or dining car companies and steam ferry companies are similarly assessed on the proportion of the capital stock invested and used in the state. Telegraph and telephone companies are assessed on the basis of re- ports to the auditor of public accounts for line and wires located in the state by the commissioner of the revenue of the county or corporation where the chief office is located. Property is assessed where located. A company failing to make a report is to be assessed by rating each mile of telegraph or telephone line at $125 for one wire and $25 for each addi- tional wire per mile, and by ascertaining the value of other property as that of individuals. There is also a fine imposed of $500 to $2,000. Oysters are assessed as personal property by the inspectors of oysters annually on the 1st day of October. The assessors are compensated at the rate of $2 per day, and the commissioners of revenue by commissions and fees. c. Equalization. — There is no equalization, strictly interpreted, of any part of the assessment. But the assessors of counties and cities meet for consultation with a view to equalizing the assessment of lands in their respective counties, districts, and corporations. Persons feeling themselves aggrieved by any entry in the land book or personal property book may, within one year, apply for relief to the court in which the commissioner gave bond. The attorney for the com- monwealth defends the application. The court may order the assessment corrected and the money refunded or the treasurer restrained from collecting. Redress from erroneous assessments of county and of local taxes is to be had in the county or corporation court. Any railroad or canal company, express or transportation company, steamship, steamboat, or sleeping car company, or any steam ferry company aggrieved by the assessment by the board of public works | may apply for redress to the circuit court of the city of Richmond. Notice of the application is to be given the board of public works, and the attorney for the commonwealth for the city of Richmond defends the application. 2. Rate— The annual rate on real estate is fixed by statute at 30 cents on every $100 of assessed value for the support of the state government, and 10 cents for the support of public free schools; on tangible personal prop- erty and on choses in action, moneys, credits and capital, and toll bridges, turnpikes, and ferries the rates are the same. .3. Collection — State, county, and city taxes are collected by the county and city treasurers. Taxes are due and payable on July 1, and the treas- urer attends in each magisterial district by appoint- ment to receive them. After December 1, it is his duty to fall for taxes that remain unpaid and to collect them by distress of goods and chattels or garnish- ment, and if there is found no property Uable to dis- tress, he is to return lists of delinquent taxes, which are then enforced by sale of lands. The lien of the state on land for taxes is paramount to that of the counties, cities, and towns, and all liens attach De- cember 15 in the year in which the taxes are assessed. Taxes on oysters are collected by the oyster inspectors; they are due on September 1 in each year. Collection officers are paid for their services commissions similar to those allowed the commissioners of the revenue for assessing the taxes. II. Poll tax. All male persons, white and colored, over the age of 21 years pay a capitation tax of $1 for public free school purposes. The tax is a lien upon real estate. III. Inheritance tax. When any estate within the state of any decedent passes, by will or descent, to any other person than the grandfather, grandmother, father, mother, husband, wife, brother, sister, or lineal descendant of such de- cedent, the estate so passing is subject to a tax of 5 per cent. Exemptions are, all property to be used for state, county, municipal, benevolent, charitable, edu- cational, and religious purposes. IV. Corporation taxes. In addition to the general property tax, railroad and canal companies pay an income tax of 1 per cent per annum, which income is ascertained by deducting the cost of operation from the amount received. There is also a tax for expenses of the railroad commissioner, not to exceed $400 per annum, to be borne by the several railroad companies operating in the state according to their gross income. This tax is to be apportioned by the auditor of public accounts. Pullman, sleeping, palace, or dining car companies are taxed on their capital stock, based on that proportion which is invested and used in \irginia, determined by the unit rule from the cash value of the shares constituting the entire capital stock. The rate is 30 cents per $100 for the state and 10 cents for schools. Steamship companies and car and transportation companies, except express, pay an income tax of 1 per cent per annum on net earnings in excess of $600. (The property is also taxed at the regular property rate.) Mutual insurance companies transacting business in not more than four counties and fraternal orders are exempt. V. Business taxes and licenses. A large number of license taxes are levied annually for state purposes. llerchants pay license taxes for the privilege of transacting business in the stale, to be graduated by the amount of purchases during the period, reported under oath to the commissioner of the revenue. Purchases up to $1,000, $5; $1,000 to $2,000, $10; $2,000 to $50,000, 30 cents on .$100; over $50,000, 10 cents on excess per $100. This liconso tax is in lieu of all taxes for state purposes on capital actually employed in the business as stock in trade. The capital stock of mercantile corporations is not to be taxed if the license amounts to as much as the tax on capital stock. Railroad companies which sell mineral oi- forest products are to be taxed as other merchants. Privilege and license taxes on corporations (annual) : Express companies, in addition to the general property tax, pay for the privilege of doing business between points within the state, where the mileage is 200 miles or less, $2,50: 200 to 1,000 miles, $1,2.50; 1,000 to 1,500 miles, $2,000; 1,500 miles or over, $2,7.50. Telegraph companies pay a license tax for the privilege of operating, per mile of wire in the state, $2; also 2 pei- cent of gross earnings on state business. TAXATION AND REVENUE SYSTEMS— VIRGINIA. 811 Telephone companies, license tax — 600 phones or less, per phone, 50 cents; 600 to 1,000 phones, per phone, 75 cents; 1,000 to 2,000 phones, per phone, $1 ; 2,000 phones or over, per phone, $1 .50. Building and loan associations — license, specific tax, capital $25,000, $50; $25,000 to $50,000, $75; $50,000 to $100,000, $100; $100,000 to $150,000, $125; $150,000 to $200,000, $150; $200,000 to $350,000, $175; $400,000, $250 (with $50 for each additional $100,000). Nonresident companies pay upon capital invested in this state, and the shares are not taxable. On companies doing business on the purely mutual plan, confining their business to the city or county where organized, the tax is $50, to be levied only where the principal office of the company is located. Insurance companies, surety companies, and every mutual aid society, mutual benefit, guarantee, accident, plate glass, steam boiler, assess- ment, security, marine, United Brethren, live stock, travelers' company, and all liko companies, in addition to the general property tax, pay a specific license tax of $200 for the privilege of doing business in the state. In addition they are to pay 1 per cent upon the gross amount of all assessments, premiums, dues, and fees derived from business in the state. In the case of assessment companies these taxes are in lieu of all other taxes. Commission merchants, $50; when commissions exceed $1,000, $60; for each $1,000 in excess of $2,000, $10 extra; also, in addition, the amount to be paid by liquor merchants and stock brokers, if dealing in those lines. The specific tax on a live stock company is $100, and there is a forfeit of 5 per cent for every month in default. Peddlers— on foot, $250; otherwise, $300; lightning rod peddlers, $20; sale of patent rights, except by the patentee, $25. Agents — land agents, $10 and one-eighth of 1 per cent on amount of sales; if in a town of 2,000 to 3,000 inhabitants, $10 additional; 3,000 to 4,000, $20; 4,000 to 5,000, $30; over 5,000, $40 additional : book agents, $10. Fertilizers, $20; less than 100 tons, $10 in one county; additional counties, $5 each ; but when tax on capital is $30 there is no license tax. Auction sales — general auc- tioneers, $50 (if city of 5,000 inhabitants or over, $2 additional per 1 ,000 inhabitants, but maximum is $130 ; also one-fourth of 1 per cent of sales per year) ; real estate auctioneers, $50 (if city of 5,000 inhabitants or over, $100; also one-fourth of 1 percent of sales; for privilege of negotiating loans on real estate, $100 additional); tobacco auctioneers, $25; cities of 15,000 inhabitants, $50. Junk dealers, $50; canvassing for junk dealers, $25; retailers of tobacco, $5; common crier, $5; ship brokers, $50; stock brokers, $100 (towns of 5,000 to 10,000 inhabitants, $150 for each office). Private bankers— capita] $5,000 or under, $50; over $5,000 to $10,000, $100; $10,000 to $20,000, $150; $20,000 to $30,000, $150 and $5 for each $1,000 over $30,000. Pawnbrokers, $250; commercial and insurance brokers, $100. Coupon brokers, $500 ; $1 ,000 in counties, cities, and to\vns over 10,000 inhabitants; also 20 per cent on the face value of all coupons sold (tax-receivable coupons from bonds of state of Vir- ginia). Private entertainment house, $5 (also 5 per cent on the annual rent over $100) ; boarding house , $5 (also 1 per cent on the annual rent over $100); eating house, $25; rental value per annum is $100 to $1,000, 3 per cent additional; $1,000 to$2,000, 5percent additional. Bowling saloons, $25, and $10 for each alley over one ; billiard saloons, $50, and $25 for ta_ bles over one ; bagatelle saloon $10, and $5 for tables over one ; theaters ^ each performance, $3: byweek,$10; shows, circuses, and menageries, per day, $20; in cities of 1,000 to 10,000 inhabitants, $100, also 5 per cent on the gross receipts in addition to the specific tax; merry-go-rounds, $10; public rooms, $20; skating rinks, $5 to $10 per quarter. Attorneys-at- law — licensed less than five years, $15; licensed over five years, $25 (pro- vided that no attorney whose receipts are less than $500 per annum need pay over $15). Special license to sue the state or its officers for recovery of money for coupons tendered as taxes, $250. Physicians, surgeons, and dentists — licensed for less than five years, $10; hcensed for over five years, $15; in cities over 5,000 inhabitants, $25, provided that when re- ceipts are less than $500 per annum license tax is $lO. Daguerrean and photograph "artists and their agents, $10; cities 2,000 to 10,000 inhabit- ants, $30; 10,000 to 20,000, $40; over 20,000, $50; for each additional county, $5. Stallions and jackasses for letting to mares, $10; agents for renting houses, $30; in towns less than 2,000 inhabitants, $10. Labor agents, $25. Storage and impounding house, $25; city of 5,000 inhabit- ants or over, $50. Yards and wagon yards, $10 (onlyin cases where com- pensation of owner is more than $50 per year) ; livery stables, $15; cities over 2,000 Inhabitants, $25, and 50 cents for every stall therein ; hack drivers, $10; baggage_wagon,$5 for each conveyance. Sewing machine agents, $200 to manufacturers; canvassers, $20; machine agents, $15, and $10 in other counties. Liquor license — wholesale of all kinds, $350; malt liquors only, $150 ; retail of all kinds — population 1,000 or less, $75; over 1,000, $125; malt liquors only, in towns less than 5,000, $30; privi- lege of keeping a barroom — population less than 1,000, $75, and also 15 per cent of the rental value of the rooms used ; population 1 ,000 and over, $125 and 15 per cent on the rental. Restaurants, towns of 2,000 or less, $75; over 2,000, $125 (also 8 per cent of the rental value of the house and furniture up to $1 ,000 of such annual value; $1,000 to $2,000, 5 per cent on the excess; above $2,000, 3 per cent) ; inns, same as for restaurants. Holders of one class of hquor or restaurant license may obtain the others by payment of one-half of the specific sum required. Malt liquor saloon, county or towns less than 1,000, $40; sample liquor merchants, $350; cities over 1,000, $60 (above amounts in lieu of all taxes upon capital actually employed, except manufacturers, distillers, and rectifiers) ; rec- tifiers (not manufacturers), $150. Druggists pay as retail liquor dealers. Manufacturers who mash and distill — 10 bushels or less per day, $30; 10 to 20 bushels per day, $50; 20 to 30 bushels per day, $75; 30 to 45 bushels per day, $125; 45 to 75 bushels per day, $200; 75 to 100 bushels per day, $250; 100 to 150 bushels per day, $300; 150 to 200 bushels per day, $400; 200 to 250 bushels per day, $450; 250 to 300 bushels per day, $500; on each 100 bushels per day in excess of 300, $200 per 100 bushels per day (manufacturer may sell at the factory without further license). Distill- ers of brandy — over 40 gallons and distillery run only three months, $10; three to six months, $20; over six months, $50. Breweries, $50. Dogs — commissioner of the revenue may license dogs, which will then be deemed personal property, one dog, $1 ; for each additional dog, 50 cents; special taxes on dogs may be imposed by cities and counties. Dealers in cast-ofT clothing in Accomac and Northampton counties, per annum, 825; dealers in pistols and cartridges in Accomac and Northampton counties, per annum, $10. Slot machines, each, per annum, $2.50. VI. Income tax. Incomes in excess of $600, whether received or merely due within the year preceding the 1st of Feb- ruary, are to be ascertained by the commissioner of the revenue. "Income" includes all rents, salaries, inter- est upon notes, stocks, bonds, or other securities not otherwise taxed, of the United States or any other state, corporation, firm, or individual, less the interest due and paid by the owner during the year ; the amount of all premiums on gold, silver, or coupons; the amount of sales of live stock and meat of all kinds, less the value thereof at the time of the assessment of the same; provided, the said value has heretofore been taxed as capital; the amount of sales of wood, butter, cheese, hay, tobacco, grain, or other vegetable, agri- cultural, or other production grown or produced* by said person; provided, that the amount derived by the producer from the sale of any agricultural produc- tion during the preceding year, whether the same was grown or produced during the preceding year or not, is to be assessed and taxed as income ; all other gains and profits derived from anj^ source whatsoever, and the shares of the gains and profits of all companies, whether incorporated or partnership, of any person \\'ho would be entitled to the same if divided, whether said profits have been divided or not. 812 WEALTH, DEBT, AND TAXATION. Deductions from income, in addition to the sum of $600, are : All losses sustained during the year ; all losses incurred in trade; all sums^ actually paid for labor, ditches, fences, taxes, and rents; all fertilizers, and all clover or other seed purchased and used by any per- son who cultivates land, except sums paid out for improvements, new buildings, and betterments made to increase the value of property or estate; and pro- vided further, that only one deduction of $600 is to be made from the aggregate income of any family, except that guardians may make a separate deduction of $600 in favor of each ward out of the income coming to said ward. This tax is at the rate of 1 per cent, and is collected as the general property tax, except that the tax on salaries of officers of the state, payable at the treasury, is collected at the time that the salary is audited and paid. VII. Tax on wills and administrations. . The probate of every will or grant of administration, where the legal situs of estate for taxation is in the state, of estates of $1,000 or less, is taxed $1; every additional $100, 10 cents additional. VIII. Tax on deeds and contracts. On every recorded deed, and every contract relating to real estate and personal property, recorded, 50 cents ; consideration or value of property $300 to $1,000, $1; over $1,000, per. $100, 10 cents additional. Deed of release, 50 cents. Deeds of trust and mortgage are taxed on the amount of the obligation secured; rail- road mortgages and those of other internal improve- ment companies are taxed upon such proportion of the consideration as the portion of the line, property, and works of such company in this state bears to the whole property conveyed by deed. Deeds of parti- tion, 50 cents. IX. Tax on suits. Upon any original suit, except a suit in chancery, in a circuit or corporation court, or removed thereto from the justice's court, where amount does not ex- ceed $500, there is a tax of $1 ; when debt or demand for damages exceeds $500, the additional tax per $100 is 10 cents. Upon every appeal, writ of error, or supersedeas in a circuit court there shall be a tax of $.3; in the supreme court of appeals the tax is $6; and the non- payment of these taxes for thirty days from granting the appeal is cause for dismissal. Upon every chancery suit originating in a corpora- tion or circuit court the tax is $1.50. Upon every writ of mandamus the tax is $3. The payment of these taxes is a condition precedent to the issuing of any writ or docket, recording deeds or wills, or to granting letters of administration. The clerks receive a commission of 5 per cent for collection. B. FEES. (See Taxes: VII, VIII, and IX, above.) Secretary of the commonwealth. — Issuing charter of corporation, $1; tax on seals — seal of state, $2; seal of courts and notaries, $1. There are also small fees for filing papers, copies thereof, etc. By the act of April 16, 1903, corporations must pay: (1) Fees on charters — (a) Domestic or foreign corporations operat- ing a public service Une or road of any kind are required to pay a fee on the granting or the extension of the charter, or obtaining a license to do business in the state, according to capital, graduated from S25 on $5,000 up to $5,000 on $90,000,000; (6) all other corporations pay a fee of $10 on $50,000, with an additional fee of 20 cents for each $1 ,000 in excess of $50,000. (2) Fees for registration — An annual fee, domestic and foreign , grad- uated according to capital of $5 on $15,000 up. (3) Annual state franchise tax — In addition to charter fees, taxes on property, income, and receipts and registration, every corporation must pay a fee of from $10 to $200, according to capital. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equalization are the same for county as for state purposes. 2. Rate— The rate is fixed by the board of supervisors ; but for roads it is not to exceed 15 cents upon every $100, nor for schools 10 cents. 3. Collection — In the same manner as for state taxes. II. Poll tax. The board of supervisors of the county may levy a capitation tax not to exceed 50 cents on all male per- sons over 2.1 years of age. III. IV, and V. Inheritance tax, corporation taxes, and husiness taxes and licenses. There are no such taxes or licenses for county pur- poses. Municipal Revenues. A. taxes. I. The general property tax. 1. Base — The property included and the assessment are the same for municipal as for state taxation. Manufactur- ing establishments are, however, sometimes exempted for a period of years from municipal taxes. 2. Rate— The council levies so much as is, in its opinion, neces- sary to meet all sums chargeable to the town or city. 3. Collection — Same as for state taxes. TAXATION AND REVENUE SYSTEMS— WASHINGTON. 813 II. Poll tax. The council may levy poll taxes on all male persona over 21 years of age. Ill and IV. Inheritance tax and corporation taxes. No such taxes are used by the municipalities. V. Business taxes and licenses. , In addition to the state tax on businesses, the council of any city or town may require a local license and impose a tax. They may also tax the privilege of keeping for hire any wheeled carriage. School Revenues. The schools are administered according to school dis- tricts, which are subdivisions of the cities and counties. State school funds. — The state funds applicable to public free school purposes are apportioned to the coun- ties and cities of the state separately. These funds embrace the annual interest on the literary fund, con- sisting of the proceeds of the sale of public lands donated by Congress, escheated property, fines, etc., the capitation tax not exceeding .?1 on every male citi- zen over 21 years of age, and a tax of 10 cents on $]00 of assessed valuation of property. These taxes are kept separate from other state revenue. County school levy. — The board of supervisors levies upon property in the county for county school pur- poses a tax of not to exceed 10 cents on the dollar of valuation. District school levy. — The board of supervisors of the county levies a tax for district school purposes not to exceed 10 cents on .SI 00 of assessed value therein. Municipal levies. — The council may raise, by prop- erty and capitation taxes, which are not to exceed 3 mills on the dollar nor 50 cents per poll, moneys for the support of public schools within the municipality. WASHINGTON. Washington depends almost entirely upon the gen- eral property tax for state, county, and municipal reve- nues. There are, however, poll taxes, levied in dis- tricts for streets and roads, and an inheritance on both lineal and collateral transfers. No special corporation taxes are levied, except a small one on franchises and one on insurance premiums. CONSTITUTIONAL PROVISIONS. ARTICLE VII. Sec. 1. All property in the state, not exempt under the laws of the United States, or under this constitution, shall be taxed in proportion to its value, to be ascertained as provided by law. The legislature shall provide by law for an annual tax sufficient, with other sources of revenue, to defray the estimated ordinary expenses of the state for each fiscal year. And for the purpose of paying the state debt, if there be any, the legislature shall provide for levying a tax annually sufficient to pay the annual interest and principal of suth debt within twenty years from the final passage of the law creating the debt. Sec. 2. The legislature shall provide by law a uniform and equal rate of assessment and taxation on all property in the state, according to its value in money, and shall prescribe such regulations by general law as shall secure a just valuation for taxation of all property, so that every person and corporation shall pay a tax in proportion to the value of his, her, or its property: Provided, That a deduction of debts from credits may be authorized : Provided, further, That the property of the United States, and of the state, counties, school districts, and other municipal corporations, and such other property as the legislature may by general laws provide, shall be exempt from taxation : (And provided, further, That the legislature shall have power, by appropriate legislation, to exempt personal property to the amount of three hundred dollars ($300.00) for each head of a family liable to assessment and taxation under the pro- visions of the laws of this state of which the individual is the actual and bona fide owner as amended in 1902.) 1 This compilation is derived mainly from Pierce's Code, a compilation of all the laws in force in the state of Washington, including the regular and extraordinary session of 1901; compiled by Frank Pierce: Seattle, Wash., 1902. Sec. 3. The legislature shall provide by general law for the assessing and levying of taxes on all corporation property as near as may be by the same methods as are provided for -the assessing and levying of taxes on individual property. Sec. 4. The power to tax corporations and corporate property shall not be surrendered or suspended by any contract or grant to which the state shall be a party. Sec. 5. No tax shall be levied except in pursuance of law; and every law imposing a tax shall state distinctly the object of the same, to which only it shall be apphed. Sec. 6. All taxes levied and collected for state purposes shall be paid in money only into the state treasury. Sec. 7. An accurate statement of the receipts and expenditures of the public moneys shall be published annually in such manner as the legislature may provide. Sec. 8. Whenever the expenses of any fiscal year shall exceed the income, the legislature may provide for levying a tax for the ensuing fiscal year, sufficient, mth other sources of income, to pay the deficiency, as well as the estimated expenses of the ensuing fiscal year. Sec. 9. The legislature may vest the corporate authorities of cities, towns, and villages with power to make local improvements by special assessment, or by special taxation of property benefited. For all cor- porate purposes, all municipal corporations may be vested with author- ity to assess and collect taxes, and such taxes shall be uniform in respect to persons and property within the jurisdiction of the body levying the same. article XI. Sec. 9. No county, nor the inhabitants thereof, nor the property therein, shall be released or discharged from its or their proportionate share of taxes to be levied for state purposes, nor shall commutation for such taxes be authorized in any form whatever. Sec. 12. The legislature shall have no power to impose taxes upon counties, cities, to\vns, or other municipal corporations, or upon the inhabitants or property thereof, for county, city, town, or other municipal purposes, but may, by general laws, vest in the corporate authorities thereof the power to assess and collect taxes for such purposes. ARTICLE II. Sec. 28. (This section prohibits the legislature from enacting any special or private laws for assessment or collection of taxes or for extend- ing the time for collection thereof.) 814 WEALTH, DEBT, AND TAXATION. ARTICLE XXVI. (This article provides that lands belonging to citizens of the United States residing without the limits of the state shall never be taxed at a higher rate than the lands belonging to residents thereof, and that In- dians owning lands in severalty are to be taxed, unless their land is exempted by grant.) OFFICERS. The officers most directly concerned with taxation are: (1) The county assessor, elected for two years. (2) The county treasurer, elected for two years. (3) County board of equalization, composed of the three county com- missioners, elected biennially. (4) State board of equalization, composed of the secretary of state, the commissioner of public lands, and the auditor of state. (Since 1905 also the three members of state tax commission.) (5) City assessors and collectors, elected for one year. (In cities of the second class only.) (6) An advisory state tax commission of three members (crep,ted by legislature in 1905). State Revenues. A. taxes. I. TTie general property tax. ] . Base — a. The property included and exempt. — All property now existing, or that is created or brought into the state, is subject to taxation, except as expressly ex- empted. (1) "Realty, " for the purposes of ta.xation, includes the land and all structures and fixtures thereon, and rights and privileges appertaining thereto. (2) " Personalty, " for the purposes of taxation, includes all goods, chattels, moneys, stocks; all improvements upon lands the fee of which is still in the state or the United States, or in any railroad company: credits, whether secured or not, but subject to deductions of debts. Gas and water mains laid in roads, streets, and alleys shall be held to be personal property. Ships registered in any United States custom-house in the state, used in trade with other states and counties, are not deemed property within the state nor subject to taxation. (3) Exemptions, in addition to public property, are: Cemeteries: churches whose seats are free; free public libraries: charitable and benevolent institutions; ships in construction and materials thereof; personal property of heads of famihes up to S300; fire engines, imple- ments, and buildings of fire companies; fruit trees, not nursery stock, for four years after being transplanted in orchard form. h. Assessment. — In general, there is but one com- plete assessment roll for state, county, and municipal taxes, the county being the unit, and the assessment is made with reference to March 1. Real property is assessed biennially in the even-num- bered years, the list and valuation being made by the assessor, but corrections are made annually. Per- sonalty is assessed annually on the basis of a detailed list made by the taxpayer under oath. The assessor, however, fixes the "true and fair" value, which is that which the property would bring at private sale. The penalty for failure to furnish a list or for a false list is $10 to $2,000. The real and personal property of corporations are by the constitu- tion to be as.sessed as that of individuals. There is no assessment or apportionment of railroad property by state authorities, but the assessment is made by local assessors of railroad track and rolling stock in the counties in the proportion that the main track in the county bears to the whole length in the state. Bank stock is assessed to the owners in the town where the bank is located, whether the owner is there resident or not, a proportionate part of the value of real estate of the bank being deducted. The bank is made responsible for payment of the taxes. Itinerant merchants are requirea to notify the county assessor, and to pay a tax assessed at the rate assessed for state, county, and local purposes upon their stock in trade. c. Equalization. — The county board of equalization equalizes between individuals and corrects the county roll, and it may adjust the valuation of a class or classes of property. The state board of equalization equaUzes between counties according to classes of property to ascertain the just proportion due for state purposes from the several counties. 2. Rate— The state board of equalization apportions the amount of tax for state purposes among the- several counties in proportion to the valuation as equalized by the board. It is the duty of the county auditor to fix the rates necessary to raise the amount so apportioned and to place the same on the tax rolls of the county. The maximum tax for state purposes is 3 mills on the dollar of the property valuation of the entire state. .3. Collection — In general, all taxes for state, county, municipal, school, road, and other purposes are extended upon the tax books of the county, and the county treasurer is the receiver and collector. Taxes on real estate are a lien on the property from the assessment day, March I. and are due May 31, after which date they become delinquent and 15 per cent interest is charged. If, however, they are pciid before March 15 a rebate of 3 per cent is allowed, or, if one-half is paid before May 31, the rest may go over until November 30. Taxes on personal property are a lien, on all real and personal property, after the first Monday in February, the day on which they become due. If the}- are not paid within 30 days after notice, the county treasurer may distrain the goods and chattels. II. Polltair. There is no state poll tax. III. Inheritance tax. AU property within the jurisdiction of the state, whether belonging to inhabitants or not, passing by transfer which takes effect at death, is subject to this tax at the following rates : (1) On all sums above the first $10,000, where the same passes to the father, mother, husband, wife, lineal descendant, adopted child or his lineal descendant, 1 per cent. (2) On all sums not exceeding the first $.50,000 which passes to col- lateral heirs to and including the third dcgi-pc of relationship, 3 per cent, and to collateral heirs beyond the third degree or to strangers to the blood, 6 per cent. TAXATION AND REVENUE SYSTEMS— WASFIINCJTON. 815 (3) On all sums above the first $50,000, and not exceeding $100,000, to collateral heirs of the third degree, 4 J per cent; to collateral heirs beyond the third degree and strangers to the blood, 9 per cent. (4) On all sums in excess of the first $100,000 to collateral heirs of the third degree, 6 per cent; to collateral heirs beyond the third degree and strangers to the blood, 12 per cent. IV. Corporation taxes. On domestic and foreign corporations having capital stock there is an annual franchise tax in the form of a license fee of $10. This tax does not apply to corpora- tions not for pecuniary profit, nor to such insurance companies as pay an annual license. Other than the general property tax, there are no corporation taxes, except on insurance companies. Insurance com- panies are charged $10 annually for a certificate of authority, and in addition must pay a premium tax of 2 per cent on the excess of premiums collected over losses paid in the state. V. Business taxes and licenses. Insurance agent — fire, per annum, $2; marine, per annum, 50 cents; commission merchant, per annum, $5. Fisherman's license — seines, traps, wheels, monthly, $2.50 to $50; packer's license, per season, $100 to $1,000 (new canneries pay a license of $250 until their pack is defi- nitely known); packers and dealers, annual fee, $2.50; hunters, resi- dents, $1; hunters, nonresidents, $10; milk wagons, per annum, $1; sale of milk at a stand, per annum, $1 ; peddler's of medicines, per month, $1 to $25; pilots, issue of license, per annum, $5 (and 5 per cent on his charges); owners of coal mines, 4 mills per ton sold or used. Licenses for selling intoxicating liquors at retail are issued by the mayor and common council of cities and incorporated towns, and by county commissioners for territory outside of the limits of incorporated towns. The license fee can not be less than $300 nor more than $1,000 annually. Ten per cent of all licenses are paid to the state. The bal- ance of city licenses is paid to the general city treasury. Of county license receipts, 35 per cent goes to the county school fund and 55 per cent to the general county fund. B. FEES. By secretary of state. — Filing articles of incorporation of foreign and domestic corporations, $10; supplemental articles, $10; medicine, prac- tice, examination fee, $50: dentistrj', practice, examination fee, $25. By commissioner of insurance. — Filing articles of incorporation, $25; issuing certificate of authority annually, $10; filing annual statement, SIO: agent's license, $2. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equalization are the same for the county taxes as for the state. 2. Rate — The county taxes are levied by the county commis- sioners. The tax for the payment of countj^ indebted- ness is not to exceed 5 mills on the dollar ; that for cur- rent expense, S mills; the school tax, 8 mills; the road tax, 5 mills; the bridge tax, 3 mills. All taxes are com- puted at the aggregate rate per cent under the head of consolidated tax, and the county treasurer distributes to the different funds pro rata after collection. 3. Collection—^ Collection of county taxes is made by the county treasurer, as are state and township taxes. II, III, and TV., Poll tax, inheritance tax, and corpora- tion taxes. The counties levy no poll, inheritance, or special cor- poration taxes. (See municipal poll tax, page 816.) V. Business taxes and licenses {annual) . Hawkers of goods, per annum (limit), $25: billiard tables and bowling alleys (hmit), $25; ferries (limit), $1 to$100. Liquors — wholesale, quan- tities over 1 gallon, $100; grocery, to sell beer, $100; saloons (at discre- tion), $300 to $1,000. Cigarettes— retail, $10; wholesale, $25. (See also state revenue, with reference to licenses to retail intoxicating liquors (saloons).) Municipal Revenxjes. The divisions of local government are : Cities of four classes — (1) those having over 20,000 inhabitants, (2) 10,000 to 20,000 inhabitants, (3) 1,500 to 10,000 in- habitants, (4) 300 to 1,500 inhabitants; townships, where such organization is adopted by the county, em- bracing that portion of the county outside of incor- porated cities and towns; school districts; and road districts. A. taxes. I. The general property tax. 1. Base — The property included and th& methods of assess- ment are, in general, the same as for state taxes, with certain local peculiarities in procedure. In cities of the first class that portion of the countj^ assessment roll em- bracing persons and property subject to taxation in the city constitutes also the roll for the city. Cities of the second, third, and fourth classes may have independent rolls made by city assessors to conform, as nearly as possible, to the county roll. The township assessor performs the same duties as the county assessor. The cities appoint committees of their city councils to equalize or assist the county board in equalization. 2. Rate— In cities the city coimcil fixes the rate for municipal revenues, with various restrictions; in cities other than of the first class the maximum rate is 10 mills. In townships taxes are levied by the electors in town meetings, subject to certain restrictions. In road districts the electors may levy, by vote, a tax of from 1 to 10 mills on the dollar. 3. Collection — Collection is, in general, the same as for state and county taxes. In cities of the first, third, and fourth classes the county treasurer is ex officio collector of the city taxes. Cities of the second class have their own 816 WEALTH, DEBT, AND TAXATION. collectors. Delinquent taxes are enforced by the same procedure as delinquent county and state taxes. Road district taxes may be paid in labor. II. Poll tax. Every male person over 21 and under 50 years of age residiug outside the limits of an incorporated city or town for six months or more is required to pay, by March 1 in each year, a road poll tax of $2. In prac- tice, this is a county poll tax, receipts therefrom being included with those of the county. Cities and towns may levy an annual street poll tax not exceeding $2 in cities of the third class, or $4 in cities of the fourth class. These taxes are payable in labor in lieu of money. Ill and IV. Inheritance tax and corporation taxes. There are no inheritance or special corporation taxes for municipalities. V. Business taxes and licenses. The city councils of cities and towns may license, for purposes of regulation and revenue, all and every kind of business, including the sale o^ intoxicating liquors. Dog license, per annum, not to exceed $2; liquor licenses, per annum, $300 to $1,000 (10 per cent must be paid to the state); billiard tables, not to exceed $25 each. School Revenues. The constitution prescribes a 'permanent school fund, derived from various sources, the income of which is to be applied to the current use of the common schools. Among them is 35 per cent of the county liquor licenses. A state tax is to be levied by the state board of equalization, which, with the income from the perma- nent fund, is to make up $10 for each child of school age; but the tax is not to exceed 5 mills on the dollar. The counties levy a school tax of 8 mills. A district school tax may be levied by the board of directors of the district, not to exceed 10 mills on the dollar. No tax exceeding 5 mills can be levied without a vote of the electors of the district. WEST VIRGINIA.' West Virginia depends primarily on the general property tax for state, county, and municipal pur- poses. There are, besides, a collateral inheritance tax, a system of annual license or franchise taxes on corpo- rations, including insurance, telegraph, and express companies, and license taxes on various acts, busi- nesses, and occupations. The poll tax is devoted to the school fund. In 1904 and 1905 the entire revenue law of the state was revised. The changes made at that time have not been included in this compilation. CONSTITUTIONAL PROVISIONS. ARTICLE X. Sec. 1. Taxation shall be equal and uniform throughout the state, and all property, both real and personal, shall be taxed in proportion to its value, to be ascertained as directed by law. No one species of prop- erty from which a tax may be collected shall be taxed higher than any other species of property of equal value; but property used for educa- tional, literary, scientific, religious or charitable purposes, all cemeteries, and pubhc property may, by law, be exempted from taxation. The legislature shall have power to tax, by uniform and equal laws, all privi- leges and franchises of persons and corporations. Sec. 2. The legislature shall levy an annual capitation tax of one dol- lar upon each male inhabitant of the state who has attained the age of twenty-one years, which shall be annually appropriated to the support of free schools. Persons afflicted with bodily infirmity may be exempted from the tax. Sec. S. The power of taxation of the legislature shall extend to pro- visions for the payment of the state debt, and interest thereon, the sup- port of free schools, and the payment of the annual estimated expenses of the state; but whenever any deficiency in the revenue shall exist in any year it shall, at the regular session thereof held next after the deficiency 1 This compilation is derived mainly from the following sources : The Code of West Virginia, fourth edition, as amended, to and in- cluding the year 1899. Compiled by John A. Worth. Published by Mail Tribune Book Room, Charleston, 1900. Acts of West Virginia, Regular Session, 1901 : The Tribune Company, Charleston, 1901. occurs, levy a tax for the ensuing year sufficient, with the other sources of income, to meet such deficiency, as well as the estimated expenses of such year. Sec. 7. County authorities shall never assess taxes in any one year the aggregate of which shall exceed ninety-five cents per one hundred dollars valuation, except for the support of free schools; payment of indebtedness existing at the time of the adoption of this constitution and for the payment of any indebtedness, with the interest thereon, created under the succeeding section, unless such assessment, with all questions involving the increase of such aggregate, shall have been submitted to the vote of the people of the county and have received three-fifths of all the votes cast for and against it. Sec. 8. (No county, city, school district, or municipal corporation may become indebted to an amount exceeding five per cent of the assessed valuation of the property in such civil division, nor without providing for a direct annual tax sufficient to pay annually the interest on the debt and the principal thereof within thirty-four years.) Sec. 9. The legislature may, by law, authorize the corporate authori- ties of cities, towns, and villages, for corporate purposes, to assess and collect taxes; but such taxes shall be uniform with respect to persons and property within the jurisdiction of the authority imposing the same. OFFICERS. The officers most directly concerned with taxation are: (1) Assessors in towns, cities, and villages, who are elected for one year. (2) Sergeant, who is elected for one year, and is collector of taxes for towns, cities, or villages. (3) County assessors, who are elected for a term of four years. (4) Sheriff, who is elected for a term of four years, and who acts as tax collector for the county. (5) County court, composed of three commissioners, elected for a term of six years. (6) The board of public works, consisting of the governor, the attor- ney-general, the superintendent of free schools, the auditor, and the treasurer, together with the secretary of state ex officio, forms a state board of assessment. (7) A state board of equalization, authorized by the legislature at each decennial assessment of real estate. TAXATION AND REVENUE SYSTEMS— WEST VIRGINIA. 817 State Revenues. A. TAXES. I. TTie general 'property tax. 1. Base — a. The property included and exempt. — All propert}^ in tlie state is subject to taxation, unless specially exempted. (1) "Real property" includes all interest in land and its appurte- nances. (2) "Personal property" includes all fixtures attached to land, if not included in the valuation of land; all things of value, movable and tan- gible, which are the subjects of ownership; and money, credits, and investments. All personal property belonging to residents of the state, whether situated in or out of the state, and all personal property in the state, although owned by persons residing out of the state, is subject to taxation. But personal property permanently located in another state, where it is subject to taxation, is not to be taxed here. (3) Property exempted, in addition to public property, includes: Churches and parsonages, cemeteries, libraries; property used for edu- cational, charitable, and benevolent purposes; fire companies; the prod- ucts and increase in number of live stock and the produce of mines, salt wells, and oil wells, and all such manufactured articles and products of mechanical skill and labor produced within the state during the year preceding the 1st day of January and remaining unsold on that day and in the possession of the producer. i. Assessment. — There is, in general, but one assess- ment for state, county, and municipal purposes. The county is the assessment district, except that certain counties are divided into two districts with an assessor elected for each. The assessment refers to the 1st of April. The land books of the county are to be made out when ordered by the legislature, usually decen- nially, by the clerk of the county court. Changes of ownership or of value are entered annually by the clerk on the basis of information obtained by the assessors, who take with them the land books of the preceding year and require each taxpayer under oath to state whether his land is correctly entered. Values are, however, determined by the assessors. There is a penalty of $50 on taxpayers failing to give the required information. Every per"son of full age and sound mind is required to list the per- sonal property belonging to him and make a valuation thereof under oath. Any person may refuse to value any perso^ial property listed by him if he exhibits the same to the assessor, who must thereupon assess the value thereof. Disagreement between the owner and the assessor in regard to the fair cash value of any personal property may be referred to two discreet voters, one to be chosen by each, and their decision or that of an umpire chosen by them is final. Mortgages or deeds of trust to secure a debt or liability are assessed to the mortgagor until the mortgagee or trustee takes possession, after which he is deemed the owner. Personal property mortgaged or pledged is likewise assessed to the party who has possession. In listing credits or investments the debts owned as principal debtor may be deducted, but not those for which the taxpayer is liable merety as surety, indorser, or guarantor, unless the principal be insolvent. In- vestments and credits are to be rated at their market value. The real estate of corporations is assessed as that of individuals. The actual value of the capital invested in the business, exclusive of real es- tate, is estimated by taking the aggregate value of the personal property of the company and deducting from credits and investments the amount they owe. 932—07 52 When the propiTty. stock, or capital of any company is assessed to the company, no person owning any share or interest therein is to be assessed on such shares. Toll bridges and ferries are assessed at ten times their annual value for pui-poses of taxation. Railroad bridges on which a separate toll or fare is charged are also assessed at ten times their annual value. Railroad companies, including street railroads, sleeping, parlor, and dining car companies, and freight-line and oquipment companies are taxed upon the general propei'ty valuation. Property used in the op- eration of the road is assessed by the board of public works of the state on the basis of elaborate returns by the railroad. Property not used in operation of the railroad, but owned by it, is assessed like property of individuals. The assessment of the state board is apportioned to the counties, and by the counties to the municipalities. The value of the capital used in trade or business of merchants and firms not incorporated is assessed on (he basis of elaborate special returns. Banks are assessed on capital employed. Debts may be deducted from moneys and credits only. c. Equalization. — The county court hears complaints as to the assessment and equalizes between individu- als. There is an appeal to the circuit court of the county. Railroads may also appeal to the circuit court from the assessment of the board of public works. The prosecuting attorney represents the interest of the state in such appeals. There is no state board of equalization and no equali- zation between counties, except as provided by the legislature in the case of the decennial assessment of real estate. 2. Rate— The rate for state purposes, in every j^ear for which a different rate is not prescribed, is 2.5 cents on every $100 valuation for general state purposes, and 10 cents on such valuation for the support of free schools. 3. Collection — Both state and county taxes are collected by the sheriff of the county, or by collectors appointed by the auditor. Taxes are a lien on real estate from April 1, the assessment day, and are due and payable on the 1st day of August, and become delinquent on the 1st day of November. A discount of 2^ per cent is allowed for payment before that date. Delinquent taxes may be collected by distraint of personal property, by garnish- ment of money or property in the hands of another, and by sale of lands by the sheriff. Taxes assessed on railroads, both state and local, are collected by the state auditor, and if delinquent on the 20th of January, are then col- lected by the sherifl' with a penalty of 10 per cent. The sheriff or collector is compensated by fees out of the taxes col- lected. II. Poll tax. The assessor is to list for taxation all male persons over 21 years of age residing in his district on April 1. The rate of tlie tax is $1 per year. III. Inheritance tax. All property passing by will, descent, or transfer, taking effect after death, except to the father, mother, husband, child, or lineal descendant of the grantor, where the estate so passing is valued at not less than 818 WEALTH, DEBT, AND TAXATION. $1,000, is subject to an inheritance tax of 2^ per cent on every $100 of clear value. The tax is collected by the clerk of the county court. IV. Corporation taxes. In addition to the general property tax certain taxes are levied on corporations : Corporations incorporated and iiaving their principal place of busi- ness in the state (termed resident corporations) are required to pay an annual Ucensetax as follows, according to capital stock : $10,000 or less, $10; over $10,000 to $25,000, $15; $25,000 to $50,000, $20; $.50,000 to $100,000, $25; $100,000 to $1,000,000, $25 plus 5 cents on each $1,000 in excess of $100,000; $1,000,000 and over, $70 plus $10 on each $] ,000,000 in excess of $1,000,000. Domestic corporations which are nonresident are required to pay an annual license tax as follows, according to capital stock: $25,000 or less, $20; over $25,000 to $100,000, $.50; $100,000 to $1,000,000, $50 and 40 cents on each $1,000 in excess of $100,000; $1,000,000 to $2,000,000, $410 and 30 cents on eveiy $1,000 in excess of $1,000,000; $2,000,000 to $3,000,000, $710 and 25 cents on every $1,000 in excess of $2,000,000; $3,000,000 to $4,000,000, $910 and 10 cents on every $1,000 in excess of $3,000,000; $4,000,000 and over, $1,010 and $.50 on each $1,000,000 in excess of .$4,000,000. Foreign corporations on complying with certain conditions are enti- tled to the rate of "resident" corporations, according to the propor- tion off their capital stock which is represented by the property owned and used in this state, when the value of the property amounts to at least $5,000. In no case is the license tax to be less than $100. This tax does not apply to foreign insurance, telegraph, telephone, or express companies, for which an annual license tax is specially provided. Corporations chartered for educational, literary, agricultural, scien- tific, religious, or charitable purposes, and cemeteries and lodges, not incorporated for profit to the stockholders, are exempt. Domestic insurance, express, telegraph, and telephone companies are taxed as other coi'porations. V. Business faxes and licenses. The state requires licenses for various acts, occupa- tions, and businesses, to be issued by the county court of the place in which the same are to be carried on, except in incorporated cities, villages, or towns, in which cases the license is to be issued by the council thereof. It is the duty of the assessor to ascertain from time to time all persons in his district from whom state licenses are required; but it is also the duty of every person to apply to the assessor and cause him- self to be properly listed and licensed. The following taxes are levied annually unless other- wise stated : Permit for goods sold at auction, $2 on each $100 valuation of goods so offered, when the same are not assessed as the capital used in trade or business by merchants. Hawkers and peddlers — witliout a horse, .?100; with one horse, $150; with two horses, $200. Traveling salesmen of sewing machines, $10; of lightning rods, $.50; of organs and musical instruments, $20. Shooting gallej-ics, $25; theaters and opera houses — in cities of 20,000 inhabitants or o^■er, .1i>20 per ^^•e(■l^, $100 per year; 10,000 to 20,000, $15 per week, .$75 per year; under 10,000, $10 per week, $25 per year. Circus, for each exhibition, $.50 : circus and menag- erie, $75; merry-go-round, $25 per week; side shows, $10 per exhibi- tion; ten-cent shows, $20 per week. Tax on state .seal, $1. Cigarettes, retail dealer, $10; wholesale dealer, .$.50. Hotel, tavern, or restaurant, 3 per cent of the yearly value of the premises occupied. Druggists, $10, in addition to all other tuxes. Bosvling alley.s for public use, $40 for first alley, $15 earh additional alley; billiard (al)le, $75 for first table, .$25 for each additional tal)le: bagatelle table, $25 for first tal)le, $10 for each additional table. Roller skating rinks for public resort — cities of 10,000 inhabitants or more, $100; 5,000 to 10,000, $50; be- low 5,000, $25. Auctioneers, $5, with $2 additional for every 1,000 inhabitants of the town. Stock brokers, $50; :noney brokers, $100; pawnbrokers, $100. Sale of patent rights, $10. Licenses of distilleries and breweries— annual capacity 25,000 barrels, $.5.50; 15,000 to 25,000 barrels, ,$350; 5,000 to 15,000 barrels, $200; 1,000 to 5,000 barrels, $125; up to 1,000 barrels, $50. Sale of liquors — at retail, $350; in theaters, $150; wholesale, $350; apple and peach brandy by distiller (5 gallons or over at a sale), $100. No license for the sale of intoxicating liquors in incorporated city, town, or village may be granted by the county court without the consent of the authorities of such city, town, or village. B. FEES. The clerk of county court receives from corporations for issue of cer- tificate of incorporation, $1; for original declaration, ,50 cents. The secretary of state receives small fees for issuing commissions, for copies of papers, etc. The auditor receives fees from insurance companies — for examination of statements, $10; for certificate of authority, $5. County Revenues. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment thereof are the same for county as for state purposes. 2. Rate— The levy is made by the county court, and the rale is limited to 95 cents per $100, except for schools and the payment of debt existing' at time of adoption of the constitution and of certain special debts. This rate, however, may be increased by a three-fifths vote of the electors voting in a special election therefor. 3 . Collection — Collection is made by the sheriff at the same time and in the same manner as that of the state taxes. Taxpayers may apply to the county court for relief against county levies improperly charged. The sherifl' receives a commission of 5 per cent on county levies unless the count}' court prescribes a different compensation. II, III, and IV Poll tax, inheritance tax, and corpo- ration taxes. There are no poll, inheritance, or corporation taxes for the county. V. Business taxes and licen-'^es. The county c(3urt in counties where the dog tax is adopted by vote of the people is annually to levy a license tax on dogs listed by the assessor of .50 cents on males and $1 on females. Hunter's license, nonresi- dents, $25. Municipal Revenues. A. TAXES. I. The gencnd property tax. 1. Base— a. The property included and exempt. — The property included is the same as for state taxation, and in addi- tion dogs are included. TAXATION AND REVENUE SYSTEMS— WISCONSIN. ,S19 h. Assessment. — Municipalities with a population of over 10,000 may make an assessment of their own substantially in the manner and form of that made by the assessor of the county. The assessor is also to list the dogs and their owners. c. Equalization. — There is no provision for equaliza- tion. 2. Rate— Taxes are to be levied by the council, the rate being limited not to exceed .11 on every $100 valuation. 3. Collection — Collection is made by the sergeant in a manner anal- ogous to that for state taxes. II, III, and IV. Poll tax, inheritance tax, and corpora- tion taxes. There are no poll, inheritance, or corporation taxes for cities, towns, and villages. V. Business taxes and licenses. The council may require a city, town, or village license for anything for which a state license is required, but liquor licenses are under the control of the state. Magisterial Districts. Each county is laid off into districts, not less than three nor more than ten in number, as nearly equal as may be in territory and population. District taxes, based on the county assessment, are levied for the use of the school fund, the building fund, and the opening, constructing, and repairing of roads and bridges. District taxes are collected by the sheriff of the count}' in the same manner as the state and county taxes are collected. Road taxes, based on the county assessment, are levied according to districts by the county court. The taxpayer may work out his road tax. The coimty court may also levy, for road purposes, a poll tax of .|1 on every male inhabitant over 21 and under 50 years of age. School Revenues. The constitution provides a permanent "school fund" and the interest on this fimd, the revenue from the state tax of 10 cents on every $100 valuation, the proceeds from all forfeitures, confiscations, and fines, and from the annual capitation tax are set apart as the general school fund and distributed to the several counties in proportion to the school population. The county superintendents then apportion the shares of their respective counties to the school districts. Every magisterial district of the county is a school' district. For a building fund the board of education of the district is to levy a tax annually on the first Monday in July on the property taxable for state and county purposes in the district, the tax not to exceed the rate of 40 cents on every $100 of the state and county assessment; and for the support of primary schools, it is to levy one not to exceed 50 cents on every $100. Provision is made for a special additional levy of 30 cents. WISCONSIN.' Wisconsin depends principally upon the general property tax for state, county, and municipal reve- nues. There is a system of license fees so called, con- sisting of taxes on gross receipts levied on quasi public corporations and insurance companies, which are in lieu of ad valorem taxes. The inheritance tax was adopted in 1899, but declared unconstitutional in 1902 (March), and the poll taxis a local road tax only. constitutional provisions. ARTICLE VIII. Sec. 1. The rule of taxation shall be uniform, and taxes shall be levied upon such property as the legislature shall prescribe. Sec. 5. The legislature shall provide for an annual tax sufficient to defray the estimated expenses of the state for each year; and whenever the expenses of any year shall exceed the income the legislature shall provide for levying a tax for the ensuing year, sufficient, with other sources of income, to pay the deficiency as well as the estimated ex- penses of such ensuing year. Sec. 6. (Taxes are to be provided for in laws authorizing creation of public debts by the state which will pay the principal and interest within five years.) 'This compilation is derived mainly from the following sources: Wisconsin Statutes of 1898, edited by Arthur L. Sanborn and John R. Berrvman: Madison, Wis., 1898. Laws of Wisconsin, sessions of 1899, 1901: Madison, Wis., 1899, 1901. Sec. 8. (Any law which imposes, continues, or renews a tax must be passed by yeas and nays in a house of which three-fifths of all the mem- bers elected are required to constitute a quorum.) article VII. Sec. 18. The legislature shall impose a tax on all civil suits com- menced or prosecuted in the numicipal, inferior, or circuit courts, wliich shall constitute a fund (obe applied toward the payment of the salary of judges. .\UTICLE IV. Sec. 31. The legislature is prohibited from enacting any special or private laws in the following cases: * * * 6th. For assessment or collection of taxes, or for extending the time for collection thereof. artici,e \. Sec. 4. Each town and city shall be required to raise bj' tax, annu- afiy, for the support of common schools therein, a sum not less than one- half the amount received by such town or city, respectively, for school purposes from the income of the school fund. ARTICLE XI. Sec. 3. (Municipal corporations aie to be restricted by the legisla- ture in their power of taxation, assessment, and contracting debts. .\ny county, city, town, \illage, school district, or other municipal cor- poration incurring any indebtixhiess nmst, before or at the time of doing so, provide for the collection of a direct annual tax sufficient to pay the interest on the debt as it falls due and also the principal within twenty years.) 820 WEALTH, DEBT, AND TAXATION. OFFICERS. The ofRcers most directly concerned with taxation are: (1) The town, cit\-, and village assessors, elected for one year. (2) .The town, city, and village treasurers, who act as collectors, elected for one year. (3) The board of review, in tovms, composed of the supervisors, clerk, and assessor; in cities, of the ^la}'or, clerk, and assessor; in villages, of the president, clerk, and assessor. (4) The county clerk, elected for two years. (5) The county board, composed of supervisors, elected annually from cities and towns. (6) The county supervisor of assessments, elected every three years by the county board, except in Buffalo county, to oversee local assessors (office created in 1901). (7) The state tax commission, composed of the tax commissioner and two assistants, appointed by the governor for ten years. In 1901 this commission was made a state board of assessment. (8) A state board of assessment, composed of the state tax commis- sion, assesses the property of express companies, sleeping car com- panies, freight-line companies, and equipment companies. State Revenues. A. TAXES. I. Tlie general property tax. 1. Base — a. The property included and exempt. — All property in the state except such as is exempted is subject to taxation. (1) "Real property" includes not only the land itself, but all build- ings, fixtures, improvements, rights, and privileges appertaining thereto, all swamp and overflowed lands contracted for sale by any county board, and all public lands sold and not patented, without regard to any balance of purchase money. (2) " Personal property " includes toll bridges, sawed logs, timber and lumber, either upon land or afloat; steamboats and ships at home or abroad; buildings upon leased lands, if not assessed with the lands; ferryboats, including their franchises; ice, cut and stored; all debts due from solvent debtors, whether on account, note, contract, bond, mort- gage, or other security; and all geods, wares, and effects having any real or marketable value not included in the term " real property." Improvements on homestead lands of settlers on the public domain / are to be assessed as personal property. All property, including real estate, owned or used by persons or cor- porations engaged in supplying municipalities with water, electric light, and gas is treated as personal property. (3) Exemptions, in addition to public property, are: Personal prop- erty owned by any religious, scientific, literar}', or benevolent associa- tion, and the real propeify necessary for location and convenience of buildings of same, not exceeding ten acres; the lands of a chartered college or university not exceeding forty acres; parsonages; public Hbraries; state or county agricultural societies; fire engines, buildings, and grounds of organized fire companies; the property of Indians who are not citizens, except lands held by them by purchase; cemeteries; pensions; wearing apparel, family portraits, private Hbraries, and household furniture not exceeding 1200 in value; growing crops; pro- visions and fuel suflScient to sustain a family for six months; the Home of the Friendless in Milwaukee; fair grounds; tree belts; public parks; monument grounds; armories; zinc producing plants for three years; the Turner societies; capital .stock, installments paid in, and securities of any mutual savings fund or loan and building association; public art galleries: capital stock of certain cooperative societies; wide-tired wagons and wide-gauge sleighs; personal property of certain trust or annuity corporations; Milwaukee Orphan Asylum; plants of beet sugar refineries for five years from April 2, 1897; plank or toll roads; boule- vards and pleasure grounds held in trust for cities; Lawrence Institute of Wisconsin. 6. Assessment. — The assessment or valuation of property is made by the local assessors in the towns, villages, and cities, and refers in the case of real es- tate to any date after May 1 and before the time of sit- ting of the board of review; in the case of personal property, except lumber, to the 1st day of May, and in the case of lumber, to April 1. A separate roll by counties is made up by the state board of assessment and is the basis of the apportionment of state taxes. (See Equalization.) Taxes may be assessed in cities, villages, and towns independent of the state assessment. Real and personal property is to be valued annually by the assessor, either from actual view or the best information available, at the full value that could be obtained at private sale. Taxpayers are required to make a statement under oath of the average amount of money, notes, bonds, mortgages, or other securities held by them and the average amount of indebtedness to be deducted ; and the net average valuation for the year ending May 1 is to be assessed for taxation. If the assessor has reason to believe that there is other property liable to taxation, he may add to the aggre- gate valuation of personal property such amount as he estimates to be just and equitable. The assessor has authority also to examine the taxpayer under oath as to personal property not required to be listed in his sworn statement of securities. Bank stock of state and national banks is to be assessed where the bank is located. Banks must furnish the assessor with the names of stockholders, their addresses, and the amounts held by them. The value of real estate owned by banks, excepting the bank building, is not deducted. Corporations, except when otherwise provided, are assessed on their property in the same manner as individuals. Stock in corporations so taxed is not assessed. The fixtures and appurtenances of waterworks and gas and electric light plants, and the franchises thereof, not owned by municipalities, are assessed together as a single item or unit where the principal place of business is located. The valuation is then appor- tioned to the municipalities where the plant is situated. Since April 6, 1899, sleeping car companies and freight-line and equipment companies have been taxed on their property. The assess- ment is made by the state board of assessment. " Sleeping car com- pany" includes dining, buffet, chair, parlor, and palace car companies. From the actual value of the entire amount of capital stock used in the business is deducted the value of real estate used out of the state; this amount is then divided by the total number of miles of railroad over which the cars are operated, to obtain the value per mile, which is then multiplied by the number of miles over which the cars are run mthin the state. The result is taken as the actual value of the property withm the state subject to taxation. A tax is then levied for the use of the state, at the average rate of taxation, state and local consolidated. Express companies are asses,sed by the state board of assessment upon the actual value of their property operated in the state, in the same manner as car companies are assessed. Up to 1903, a mortgage of real estate was deemed personal prop- erty and liable to taxation according to its value, while the real estate covered by the mortgage was also liable to taxation without TAXATION AND REVENUE SYSTEMS— WISCONSIN. 821 deduction on account of the mortgage. By the act of May 2.3, 1903, the mortgage is to be deemed an interest in the real estate and assessed as such where the land lies. At the option of the mortgagor both said interests may be assessed and taxed together, without separate valua- tion, to the mortgagor or occupant, the same as unencumbered real estate. The interest of the mortgagor is to bo assessed only for such value, as remains after deducting the interest assessed to tlie mortgagee. The exemption of credits on account of debts owing docs not apply to mortgage credits assessed as an interest in real estate. Three cents per net ton of the registered tonnage of the vessel may be paid in lieu of all other taxes, state or municipal. One-half is then paid to the county. , c. Equalization. — The board of review of the towns and cities equalizes the assessment between individ- uals of the municipality and corrects the assessment , roll. It can change not only the valuation of specific articles assessed, but also the aggregate valuation of any kind or class of property. The county board equalizes between towns, cities, and villages in the county. The state board of assessment equalizes the assess- ment as between different counties, according to the relative values and in accordance with statistics of population, local valuation of property, and other data furnished by the secretary of state. The method is to make up a separate roll for the state by counties, the arbitrary valuation assigned each county being the basis for the apportionment of state taxes. 2. Rate— The legislature is to provide for such an annual tax upon the aggregate valuation of the state as is suffi- cient to meet the estimated expenses of the state for each year, and the deficiency, if any, from the previous year. The sum to be raised is apportioned by the secretary of state among the several counties in pro- portion to the relative valuation of each county as determined by the state board. There is to be levied annually a state tax of 1 miU on the dollar to be appropriated to the common school fund income. (Changed in 1903 to seven-tenths of 1 mill.) .3. Collection — All taxes for state, county, school, and local pur- poses are collected by town or city treasurers. On May 1, taxes become a lien on the land upon which they are levied and upon the timber cut from the land. Taxes are due January .31 and 5 per cent is remitted for voluntary payment before that date. The treas- urer may collect by distraint and sale of goods and chattels, or may also bring an action to collect the tax on personal property and, after advertising such sale, he may sell on the third Tuesday in ^lay any lands upon which taxes are delinquent. II. Poll tax. There is no state poll tax. III. InJieriiance tax. In 1899 an inheritance tax, direct and collateral, was imposed on personal property passing after death. It was enforced and taxes were collected under it until March 1, 1902, when it was declared unconstitutional on the ground that the exemption ($10,000) applied to the estates and not to the distributive shares. A new law was enacted in 1903. Under the former law all real estate was exempt; also $10,000 worth of personal property in each estate. The rates were : In the case of property passing to the father, mother, husband, wife., child, brother, sister, wife or widow of a son, or the husband of a daughter, adopted child, or lineal descendant, 1 per cent; in all other cases, 5 per cent. IV. Corporation taxes. Since 1903 railroads have been taxed on an ad va- lorem basis. In 1 902 they were taxed upon their gross earnings, the tax being described as an annual license fee for operation within the state. This tax exempts property used in operation of the road from further taxation, except for special assessments for local improvements. The rate of tax, or license fee so-called, was as follows : (a) Four per cent of the gross earnings of all raihoads, except those operated on pile or pontoon bridges, when their annual earnings equal or exceed $3,000 per mile of operated railroad. (b) Three and one-half per cent of the gross earnings of such rail- roads when the gro.ss earnings equal or exceed $2,500 and are less than 83,000 per mile. (c) Three per cent of the gross earnings of such railroads when the gross earnings are between 82,000 and 82,500 per mile. {d) Five dollars per mile on such railroads when the gross earnings are between 81 ,000 and $1,.500 per mile, and, in addition, 2J per cent of tlieir gross earnings when the earnings are in excess of $l,.50O and under 82,000 per mile. (e) Five dollars per mile on all railroads whose earnings are less than 81,500 per mile. (/) Two per cent of the gross earnings of all railroads which are op- erated on pile or pontoon bridges. One-half of the license fee is to be paid at the time the license is issued and one-half by the 10th of August in each year. For failure to obtain the license the company is .subject to a penalty of 810,000 and the for- feiture of corporate rights. The money is paid into the general funds of the state and not apportioned. Telegraph companies pay license fees for state purposes as follows: For a single wire, SI per mile; for the second wire, .50 cents per mile; for the third wire, 25 cents per mile; and for each additional wire 20 cents per mile for every mile operated in the state. Payment is to be made by June 1 in each year. (This tax was changed in 1903 to an ad valorem tax.) Telephone companies pay an annual license fee on gross earnings as foUows: Over $100,000, 3 per cent; under $100,000, 2^ per cent. A penalty of 85,000 and forfeiture of corporate rights is imposed for fail- ure to obtain the license. (Amended in 1905 to 4 per cent on gross earn- ings over $100,000.) Street railroads pay to the city or village from which the franchise is dcri\ed license fees as follows: Companies whose gross cash receipts equal $800,000 per annum pay 3 per cent on the first 8800,000 and 4 per cent on all amounts over $800,000. Companies whose gross re- ceipts are less than $.S00,000 pay IJ per cent on the first 8250,000 and 2J per cent on all amounts over $250,000. The latter tax applies also to electric light and poAver companies oper- ated in connection with street railways. Apportionment is to be made between difl'erent municipalities according to the number of miles of track or feet of wire in each. When the track extends beyond the limits of the principal municipality to a town or village, the principal town receives for r\-ery mile thr(>i' portions of such fee to one for the 822 WEALTH, DEBT, AND TAXATION. town or village merely touched by the road. Of these license fees the state receives 9 per cent, the county, 3 per cent, and the municipalities, 88 per cent, apportioned to wards and taxing districts. In 1905 the rate was made 5 per cent on gross receipts over $400,000 and 21 per cent when less. Further changes were made to take effect in 1908. Trust, annuity, and guaranty companies pay to the state treasurer as an annual license fee the sum of $300 by the 1st of March, and, in addition thereto, 2 per cent of their net annual income. This tax is in lieu of all taxes for anypuipose except those upon real estate. The tax was made $500 and 3 per cent in 1905. Life insurance companies, except fraternal insurance societies, organ- ized under the laws of the state, when they arc not purely assess- ment companies, pay an annual license fee of 3 per cent on all pre- miums collected from residents of the state. All foreign life insurance companies, except fraternal societies and purely assessment companies, pay an annual license fee of $300 except when retaliatory taxes exceed "$300, when the license fee shall be de- ducted therefrom. Xew rates to take effect in 1908 were fixed in 1905. A retaliatory increase of tax is laid on all foreign insurance companies On principles of reciprocity. Every other life insurance company, domestic or foreign, except fra- ternal societies, and including assessment companies, pay an annual license fee of $300. These hcense fees are in lieu of all taxes except taxes on real estate. Marine insurance companies pay 2 per cent of the gross amount of premiums from business in the state. Fire and navigation insurance companies, except town, church, and mutual insurance companies, pay as license fee 2 per cent of the gross income. Casualty companies pay an annual license fee of 2 per cent of their gross premiums. Title guaranty companies, in lieu of all other taxes, pay the same license fees as fire insurance companies. Plank and toll roads are to pay as license fee 3 per cent of the gross receipts of such roads by the 1st of July each year. This is in lieu of all other taxes. A penalty of $500 is imposed for failure to make re- turn or pay the license fee. Boom companies which operate structures in the waters of the state for handling logs pay license fees of 2 per cent of the gross earnings of the business. Local taxes on the property may be deducted from the license fees. V Business taxes and licenses. The following annual taxes and licenses are levied : Peddlers — who carry goods themselves. $30; with one horse, $45; with two or more horses, $75. Transient merchants, $50; circuses, shows, etc., $100; side shows and curiosities, $20; dealers in bankrupt stock, $100 (held unconstitutional and amended in 1905). B. FEE.S. Secretary of state. — Filing articles of incorporation — corporations for manufacture of beet sugar and daily products, $10; amendments, .$5; other corporations, $25; for each additional $1,000 of capital stock over $25,000, $1; amendments, $10; foreign corporations, filing articles, $25. Physicians — examination, $10; certificate to practice medicine, $5; pharmacists — registration, $5; renewal, $2; dentists — examination, $10; registration, annual, $1. County Revenues. A. TAXES. I. The general froperty tax. 1 . Base — The property included and the methods of asse.ss- ment and equalization are the same for the county a.s for the state. Equalization between the towns is pecu- liar to the county and is made by the county board to determine the true relative value of all the taxable property in each city, town, and village. The list of property so equalized is the basis of the county assess- ment. Towns aggrieved by the equalization made by the county board may appeal to the judge of the circuit court for the county to appoint three commissioners of equalization to review the action of the board. 2. Rate— The county board determines the amount of tax to be levied for county purposes. There is a limit of .3 per cent on the total assessed valuation of the county, as fixed by the state board of equalization. The county tax and the state tax levied upon the county are appor- tioned among the several towns, cities, and villages by the county clerk. 3 . Collection — County taxes are collected, as are state and municipal taxes, by the town treasurer. II, III, IV, and V. Poll tax, inheritance tax, corpora- tion taxes, and business taxes and licenses. Counties levy none of these. They receive, however, 3 per cent of the taxes on street railroads and electric light and power companies and 15 per cent of inherit- ance taxes collected by the county treasurer for the state. Municipal Revenues. A. TAXES. I. The general property fax. 1. Base — The property included and the methods of assessment and of equalization are practically the same as for state and county purposes. Local taxes are levied on the tax roll as corrected for the county without necessarily be- ing corrected for state equalization. 2. Rate- In towns the electors at town meeting may vote a tax for town purposes not to exceed 2i per cent of the total assessed valuation of the town. In cities the com- mon council levies the taxes for such sums as it con- siders necessary, provided that the tax levied for mu- nicipal purposes, the tax required to be levied for state, county, county school, and school district purposes, and the delinquent taxes for the preceding year do not ex- ceed 3i per cent of the assessed value of the property in the city. The county board determines the amount to be raised in each town for the support of common schools. 3. Collection — Municipal taxes are collected with the state and county taxes liy the town and city treasurers, as de- scribed above. TAXATION AND RJWENUE SYSTEMS— WYOMING. 823 II. Poll tax. Every male inhabitant between 2] and 50 years of age, with certaiii exemptions, is required to pay a highway poll tax of $1.50. Ill and W . Inheritance tax and corporatuin taxes. There are no municipal inheritance or corporation taxes. V. Business taxes and licenses. The following annual taxes and licenses are levied: Peddlers, at rates fixed l>y municipal boards; dealers in banki-upt stock, auctions, and auctioneers, .$10 to $300: (in addition, certain per- centages are required); liquor license fees — towns having within their boundaries no villages or cities of 500 inhabitants or more, $100; cities, villages, and all other towns, $200. These fees may be increased by vote in towns having within their boundaries no villages or cities of 500 inhabitants or more, to $250 or $400; in cities, villages, and all other towns, to $350 or $500. School Revenues. The constitution establishes the school fund, derived from the proceeds of state lands granted by the United States and from various other sources. The income and the proceeds of the state tax of 1 mill are to be appor- tioned among the several counties. Further apportion- ment is then made among the towns, cities, villages, and districts. Each town and city is required to raise for the support of the common schools a sum not less than the amount received from the school fund. School districts may be formed by the town and city boards and taxes are assessed as for town and county purposes. The amount, not to exceed 5 per cent of the property valuation, is to be voted by the inhabitants of the district. WYOMING.^ Wyoming draws her state revenues primarily from the general property tax. There is no state inherit- ance tax,' and there are no special taxes on corporations except insurance companies. Counties draw also from poll and license taxes, while the municipal revenues are drawn chiefly from the general property tax and busi- ness taxes and licenses. CONSTITUTIONAL PROVISIONS. ARTICLE XV. Sec. 1 . All lands and improvements thereon shall be listed for assess- ment, valued for taxation and assessed separate^. Sec. 2. .Vll coal lands in the state from which coal is not being mined shall be listed for assessment, valued for taxation and assessed according to value. Sec. 3. All mines and mining claims from which gold, silver, and other precious metals, soda, saline, coal, mineral oil, or other valuable deposit, is or maj' be produced shall be taxed in addition to surface improve- ments, and in lieu of taxes on the lands, on the gross product thereof, as may be prescribed by law : Provided, That the product of all mines shall be taxed in proportion to the value thereof. Sec. 4. For state revenue there shall be levied annually a tax not to exceed four mills on the dollar of the assessed valuation of the property in the state except for the support of state educational and charitable institutions, the payment of the state debt and the interest thereon. Sec. 5. For county revenue there shall be levied annually a tax not to exceed twelve mills on the dollar for all purposes, including general school tax, exclusive of state revenue, except for the payment of its pub- lic debt and the interest thereon. An additional tax of two dollars for each person between the ages of twenty-one years and fifty j'ears, inclu- sive, shall be annually levied for county school purposes. Sec. 6. No incorporated city or town shall levy a tax to exceed eight mills on the dollar in any one year, except for the payment of its public debt and the interest thereon. Sec. 9. Board of equalization for state. There shall be a state board, composed of the state auditor, treasurer, and secretary of state. ' This compilation is derived mainly from the following sources : Revised Statutes of Wyoming, in force December 1, 1899. Compiled by J. A. Van Orsdel and Fenimore Chatterton, by authority of the fifth state legislature: Chaplin, Spofford & Mathison, Laramie, Wyo., 1899. Laws of Wyoming, 1901: Chaplin, Spofford &• Mathison, Laramie, Wyo., ItOl. ^State inheritance tax law enacted in 1903. Sec. 10. The duties of the state board shall be as follows: To fix a valuation each year for the assessment of live stock, and to notify the several county boards of equalization of the rate so fixed at least ten days ' before the day fixed tor beginning assessments; to assess at their actual value the franchises, roadway, roadbed, rails, and rolling stock and all other property used in the operation of all railroads and other common carriers, except machine ."ihops, rolling mills, and hotels in this state; such assessed valuation shall be apportioned to the counties in which such roads and common carriers are located, as a basis for taxation of such property : Provided, That the assessment so made shall not apply to incorporated towns and cities. Said board shall also have power to equalize the valuation on all property in the several counties for the state revenue and such other duties as may be prescribed by law. Sec. 11. All property, except as in this constitution otherwise pro- vided, shall be uniformly assessed for taxation, and the legislature shall prescribe such regulations as shall secure a just valuation for taxation of all property, real and personal. Sec. 12. The property of the United States, the state, counties, cities, towns, school districts, municipal corporations, and public libraries, lots with the buildings thereon used exclusively for religious worship, church parsonages, and public cemeteries, shall be exempt from taxation, and such other property as the legislature may by general law provide.' Sec. 13. No tax shall be levied, except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same, to which only it shall be apphed. Sec. 14. The power of taxation shall never be surrendered or sus- pended by any grant or contract to which the state or any county or other municipal corporation shall be a party. OFFICERS. The officers most directly concerned with taxation are: (1) Assessors of incorporated towns and cities, as provided by charter and ordinance. (2) The town and city treasurers, who are ex officio collectors. (3) County assessor, one in each county, elected for two years.* Sal- ' Subsequent law exempts coupon or registered interest bearing bonds of the state or any county, school district, or municipality of the state of Wyonfing when owned by actual residents of the state, provided that the owner shall list same annually on the assessment schedule, describing name and the amount thereof, and shall mark opposite thereto on schedules the word "exempt." ■"Assessors now appointed by the board of the county commissioners, under law passed subsequent to 1902; appointments made annually. 824 WEALTH, DEBT, AND TAXATION. aries are graded according to total valuation as fixed by the state and county boards of equalization. (4) The county treasurer, one in each county, elected for two years, who is ex officio collector of taxes therein. (5) County board of equalization, composed of the board of county commissioners. (6) State board of equalization, composed of the secretary of state, treasurer, and auditor. State Revenues. A. TAXES. I. The general property fax. 1. Base — a. The property included and exempt. — All property, real and personal, not exempted by law is subject to taxation: (1) "Real property" includes land, possessory claims, buildings and improvements, ferries, franchises, and toll bridges. (2) "Personal property" includes domestic animals and dogs, bank deposits and specie, credits, mortgages, stock and securities, annuities, and all other property not specified. (3) Exemptions, in addition to public property, are: Public libra- ries; churches; parsonages; public grounds and cemeteries; fire engines and station houses; household and kitchen furniture, beds, bedding, wearing apparel of every person, and the food provided for each family, not to exceed in all the value of $100 ; property used in the manufacture of beet sugar in the state for a period of ten years where 75 per cent of the beets are grown in the state; pensions, salaries, and payment for services expected to be rendered. By act of February 1, 1901, lands and buildings used for schools, orphan asylums, or hospitals, and lodge rooms of secret, benevolent, and charitable societies not for private profit are exempt. b. Assessment. — In general, for state and county taxes there is but one assessment roll, of which the county is the unit. Cities and towns may have inde- pendent rolls. The county assessor lists all persons in his county and assesses all property on the basis of schedules made out by the assessor or his deputies, but sworn to by the owner, and property is assessed at its full market value as of April 1, except as the valuation of such property is fixed or limited by the state board of equalization. Anyone who refuses to take oath to his list and it is found that such person did not list all his property, is to be assessed on omitted property at double the ordinary assessed value. The valuation at which live stock is to be assessed is fixed by the state board of equalization. Bona fide debts may be deducted from credits, except notes given as premiums of insurance, impaid subscriptions to institutions or societies, or unpaid subscriptions to capital stock. The assessment of railroads, express companies, telegraph and tele- phone lines, and car companies of all sorts, for state and county pur- poses, is made by the .state board of equalization on the basis of state- ments made by the companies, and the assessment so made is appor- tioned to the counties on the basis of mileage in the counties, where it is reapportioned to school districts by the county commissioners. Prop- erty not used ill connection with the operation of the raihciad or tele- graph lines, such as macliinesliops, rolling mills, and hotels, are assessed by the county as.sessors as real estate. The assessment made liy the board of equalization does not apply to incorporated towns and eil ies, whicli are left to fix their own \ aluation in accordance with the needs of their respective "-on emments. Merchants are to list the average value of their capital during the year previous; commission merchants, the average monthly amount since the last assessment. ilanufacturers are to list the average value of the raw materials in their hands. Capital stock of domestic companies, except banks, is nof assessed for taxation. Capital stock of foreign companies doing business in the state, together with the accumulated surplus, not including real estate situated in any other state, is to be assessed to the company, and share- holders are not to be assessed therefor. Shares of stock in banks are assessed to the owners at their par value Mines are assessed on gross product in lieu of tax on lands. Personalty brought, driven, or coming into the state prior to the last day of the year which remains for a period of not less than thirty days is assessed in the same manner as if it had been in the county at the time of the annual assessment. All live stock upon the open range, for the purpose of taxation, has its situs in the county wherein is located the "home range." If the "home range" of any herd or brands of live stock is located in two or more counties, the assessment is apportioned. Live stock is to be assessed where located on April 1 , or if brought into the state after that date, in the county where first brought in. The owner of any live stock which is to be brought into the state is required to give 10 days' notice of the removal of the stock to the assessor of the county into which the stock is first to be brought, who may, if necessary, make up a supple- mental assessment roll. The penalty for failure to give notice to the assessor is a fine of $50 to $500 or imprisonment for six months, or both. The owner of any live stock which has been assessed must give notice of any removal from the county, and a copy is transmitted to the county where the stock is to be taken and filed therein. The penalty for failure to give this notice is a forfeit of $10 to $100. c. Equalization. — The county board of equalization equalizes between individuals, hears complaints on the assessments, adds omitted property and assesses the value thereof, and corrects the valuations in the assess- ment roll. The state board of equalization equalizes the valua- tion of real property among the several counties and towns in the state, and adds to or deducts from the aggregate valuation of real property in the county. 2. Rate— The rate for state revenues, except for the support of state educational and charitable institutions, and for the payment of the state debt and the interest thereon, is limited, by the constitution to 4 mills on the dollar, and the tax to be levied and collected by each county is at this rate unless a lower one is deter- mined by the state board of equalization. For maintenance of state institutions, the rates authorized are: General hospital fund, one-eighth of 1 mill on each dollar; fund for the insane, one-half of 1 mill on each dollar; university tax, one-fourth of 1 mill on each dollar; capital building, one-eighth of 1 mill on each dollar; charitable institutions, 1 mill on each dollar; interest on state bonds and tax sufl3cicHt to pay said interest; extraordinary special levy 1902 for the University of AVyoming was five-tenths of 1 mill on the dollar. Special tax levies for 1902 were as follows: Big Horn Jlot Springs, state lands, irrigation and impro\ement, one-tenth of 1 mill on the dollar; gubernatorial residence, one-eighth of 1 mill on the dollar; hospital for insane, one-eighth of 1 mill on the dollar; Howlins peni- tentiary, three-sixteenths of 1 mill on the dollar; University of Wy- oming, fivc-sixteenlhs of 1 mill on the dollar: Wyoming general hos- pital, one-eighth of 1 mill on the dollar. In the case of live stock and personalty remaining in the state more than thirty days and less than six months only one-half the tax of that upon other like property is levied. TAXATION AND REVENUE SYSTEMS— W^^OMING. 825 S. Collection — Collection of state taxes is the same as that of county taxes. ' The county is liable to the state for the amount of tax levied for state purposes, except erroneous assess- ments, and no credit is to be given to any county for any part other than that of such tax levy remaining uncollected. All state, county, and school district taxes are due and payable, without demand, after the third Monday in September, at the office of the county treasurer. After December 31 all unpaid taxes are delinquent, and a penalty of 8 per cent is added and the whole draws interest at that rate. Taxes are a lien on personal property assessed and on real property for both real and personal taxes from December 31. De- linquent taxes are collected by distress and sale. II and III. Poll tax and inheritance tax. There is no state poll tax, and there was no inheri- tance tax in 1902, but in 1903 one was enacted. rV. Corporation taxes. Corporations are, in general, taxed under the gen- eral property tax. Insurance companies pay 2^ per cent of the gross premiums received f :-om business in the state on the basis of annual reports to the insurance commissioner, who collects the tax between February 1 and March 30 in each year. Insurance companies are subject to no other taxation except taxes on real and personal property and such fees as are imposed as a condition precedent to the transaction of business within the state. (Every insurance company is subject to an additional tax of 2 per cent of premiums received upon policies held by residents which have become forfeited, but fraternal organizations are exempt.) V. Business taxes and, licenses. Foreign building and loan associations pay the state auditor $25; foreign life and accident insurance, assessment plan (insurance com- mission), $2.5. B. FEES. Secretary of state. — Incorporation fees, capital $5,000 or less, $5; over $5,000 to $100,000, $10; over $100,000, $10 plus 5 cents additional for each $1,000 in excess of $100,000. These fees are in full of all charges for filing and recording articles of incorporation. Foreign corpora- tions, filing copies of charters (register of deeds), $1; foreign building and loan association, annual statement (auditor), $10; foreign life and accident insurance companies, examination and first annual statement (insurance commission), $50; subsequent statements, $25; certificate of authority to agents, $1; domestic insurance companies, $50; filing and examination of first application, $25; annual statements, $1: certificate of authority — copies of papers and seals, minor fees. Physicians and surgeons, examination, $5; pharmacist, certificate, $3; examination, $10; annual registration fee, $2; foreign fraternal in- surance associations — permit to do business in state, $15; annual re- port, $10. County Revenues. A. TAXES. I. The general property fax. 1. Base — The property included and the assessment and equalization thereof are the same for county as for state purposes. 2. Rate— County taxes are levied by the county commis- sioners, of which the aggregate, including the general school tax, is limited to 12 mills on the dollar, exclu- sive of state revenue and the payment of the public debt and interest thereon. 3 . Collection — Collewtion is made by the county treasurer the same as for state taxes. II. Poll tax. a. General. — A tax of $2 is to be levied on every person between the ages of 21 and 50 years for county school purposes. It is the duty of the assessor to list each and every person in his county, and poll taxes when properly assessed become due and payable on . the delivery of the tax list to the treasurer. The polls of persons who have arrived at the age of 50 years are exempt. Delinquent poll taxes may be collected by the sale of the taxpayer's property. From the proceeds of such a sale the collector deducts the amount of the tax and $1 as his fee, and returns the remainder to the tax- payer. h. Road. — The county commissioners may levy on men between 21 and 50 years of age a special road tax of $2, which is to be collected according to road dis- tricts, and may be worked out. Members of fire com- panies and the state national guard are exempt. Ill and IV. Inheritance tax and corporation taxes. There are no county inheritance or special corpora- tion taxes. V. Business taxes and licenses. Licenses are issued by the sheriff of each county as follows : Auctioneers, permanently located, $60 per year; auctioneers and ped- dlers generally, $300 per year; pawnbrokers, $25 per quarter; intelli- gence office, $15 per quarter; exhibitions, $10 to $50 per day; circuses, $50 per day; gaming license — faro, monte, keno, rondo, lansquenet, roulette, vingt et un, and props, $150 per quarter;' billiard table license, not for private use, $5 per quarter; bowling alley, $10 per quarter; game license, $1 per annum, to nonresidents, $40, guides, $10. Liquor licenses — sale within 5 miles of a railway station or town, city, or vil- lage, $300 per annum; other cases, $100 per annum; wholesale dealers, $175 per annum; car liquor license, $10 per car. License taxes for liquor selling, billiard tables, and gaming mthin the corporate limits of any city, village, or town go to the municipality. Municipal Revenues. I. The general property tax. 1. Base — The property included is the same for municipal as for state taxation. Incorporated towns and cities 'But all gambling was prohibited in 1902. 826 WEALTH, DEBT, AND TAXATION. make their own assessment rolls, as provided by ordi- nance, and have their own boards of equalization. In cities of the second class, .5,000 to 8,000 inhabi- tants, the citj^ assessment is taken by the city clerk from the county assessment roll. 2. Rate— No incorporated city or town shall levy a tax to exceed 8 mills on the dollar, except for the payment of its public debt and interest thereon. 3. Collection — Collection is made by town and city treasurers in a manner similar to county collection. II. Poll tax. See County poll tax, above. III. Inheritance tax. There is no municipal inheritance tax. IV. Corporation taxes. Cities granting exclusive franchises for water or light, or any fran- chises for street railways, or electric or gas lighting or heating must contract to receive at least one-fifth of all the net earnings and reve- nues in excess of 6 per cent net profits upon the capital actually invested, under such franchise. V. Business taxes and licenses. All taxes on licenses issued by the county for the sale of liquors, keep- ing billiard tables, and gaming, when the licensee carries on the business in the corporate limits of any incorporated town, city, or village is to be collected by the municipality and applied to the general revenue pur- poses thereof. Cities have power to raise revenue by collecting license taxes on any corporations or businesses within the limit of the city, including the sale of liquor. The license tax on dogs is from $1 to $3. Incorporated towns may license and tax dogs, hucksters, peddlers, pawnbrokers, exhibitions, shows, the sale of liquors, billiard tables, bowling alleys, games and gaming tables, drays, hacks and carriages, and other vehicles, as the town council may prescribe. Underwriters are required to pay to cities a duty or rate of 1 per cent upon the amount of all premiums. School Revenues. The county is subdivided by the county superin- tendent of schools into school districts, not to exceed twenty-five to a population of 10,000. The county as- sessor at the time of making the county assessment also assesses the property of the district. The board of county commissioners equalizes the assessment of the several school districts. There is levied by the county commissioners at the time of the levy for county pur- poses the tax voted in the district, upon the district assessment, and that of railroad and telegraph prop- ertj' as made by the state board of equalization. Col- lection is made the same as for county taxes. The tax rate is limited to 10 mills on the dollar, and to 5 mills where the total valuation is over $3,000,000 or less than $200,000. Apportionment of school funds in the county treas- ury is made by the county superintendent as follows: $150 to each school district for the payment of teachers, and all moneys remaining pro rata in accordance with the number of pupils, except that all poll taxes col- lected for school purposes by the county treasurer are to be paid over to the school district in which they were collected. All fines and penalties under the general laws of the state belong to the public school fund of the respective counties. REVENUE SYSTEM OF PORTO RICO. Professor Plehn's compilation does not include any reference to the revenue laws of Porto Rico. A sum- mary of these laws was given in Census Bulletin 24, prepared by Hon. William F. Willoughby, treasurer of the insular government. The most important para- graphs of that bulletin relating to the insular and municipal revenue systems of Porto Rico are here reproduced. In addition to the facts stated in these paragraphs mention should be made of the fact that the insular government is in receipt of what are properly grants from the Government of the United States, the moneys so granted being derived from the collection of custom duties. The present revenue system of Porto Rico differs very materially from that which prevailed before the American occupation. The extracts from Bulletin 24 relate only to the "new" system intro- duced since the island came under the control of the United States Government: Revenue ZaitJ.— The m-w revenue law provided for five distinct taxes: (1) A general property tax upon real and personal prop- erty in the island; (2) a system of excise taxes upon liquors. tobacco, and certain other articles and upon certain documents; (3) an inheritance tax; (4) a tax upon surety and insurance com- panies; and (5) a special license tax upon foreign corporations doing business in the island. General property ta.»:.— The general property tax is similar in all essential respects to the general property tax as found in most of the states of the Union. All property, real and personal, not specially exempt by the law is assessed to its owner at its fair market value without regard to what might be its price at a forced sale. Every effort is made to carry out this provision of having the property valued at its full market value. The exemp- tions are on a rather liberal scale. They include, in addition to public property, all property used exclusively for religious, chari- table, educational, literary, and scientific purposes, cemeteries, professional tools, household furniture other than that in board- ing and eating houses, wearing apparel and the like, growing crops and products of the land actually owned by and still in the hands of the producer, and all property of whatever description belonging to persons whose total property is assessed at less than 1100. This latter exception is of especial importance, owing to the large number of persons in the island coming within its terms. Mortgages upon real estate are assessed as an interest in real estate to the mortgagee, and the mortgagor is allowed a cor- respi inding deduction from the assessment of the property involved in all cases, except where an express covenant in writing exists TAXATION AND REVENUE SYSTEMS— PORTO RICO. 827 between the mortgagor and mortgagee that the former shall pay the tax. In the assessment of personal property taxpayers are required to list all of their credits, from which they are allowed to deduct their bona fide debts, but iu no case can the debts be set off against or deducted from the assessment of other property. Corporations are so far as practicable treated as individuals. They pay taxes upon real property in the districts in which it is located and upon the actual present value of their capital less the value of the real estate upon which the\- pay separately. In assessing the value of their capital the law requires that it shall iu no case be less than the value of the capital stock plus the surplus and undivided earnings, or less than the market value of the real and personal property owned by the corporation in Porto Eico. In the case of railroad companies having their tracks in more than one municipality the value of the rolling stock and roadbed is apportioned to the different municipalities in proportion to the length of the roadbed in each. ^[ssessment of taxes. — The provisions of the law relating to the machinery of assessment and the manner of its operation are par- ticularly important. The entire work of assessing property is centralized in the hands of the insular treasurer. On the occasion of the making of the first assessment, which was carried through in the spring and early summer of 1901, the island was divided into a large number of assessment districts, for each of which local assessors were appointed. The taxpayers in each district were required to make sworn returns of their taxable property to these assessors upon forms supplied them for that purpose. The assess- ors revised these returns where, in their opinion, the valuations fixed by the taxpayers were not satisfactory, and notified the per- sons interested of their action. From the decision of the assessor the taxpayers had a right to appeal to district boards of review and from them to the executive council as the final board of review. A supervisor of assessments acting under the treasurer had general charge of the whole work. In 1902 this system was changed in a number of important par- ticulars. It was provided that the future work of revising assess- ments should be done by a small and select force of official assessors permanently attached to the treasury department instead of by a force temporarily employed for the work. The old system by which the action of assessors was passed in review, first by district boards and later by the executive council, was abolished, and in its place provision was made for a single board of review and equaliza- tion composed of the treasurer as chairman, the secretary and com- missioner of the interior as ex ofHcio members, and two other persons, natives of Porto Rico, to be appointed by the governor by and with the consent and approval of the executive council. This board not only passes upon all appeals made to it by taxpayers, but has the power to make on its own initiative such changes in the assessment of property as it deems proper. In all cases where it makes such changes, however, the owners of the property in- volved have to be informed of the proposed action and given an opportunity to present any facta or arguments that they may desire if they believe that their rights are injuriously affected. Collection of taxes. — As in the case of the assessment of property, the work of collecting the taxes due and enforcing the law in all par- ticulars is concentrated in the hands of the treasurer. The revenue law as originally passed in 1901 provided for the division of the island into nine collection districts and the appointment by the treasurer of nine collectors and twenty-seven deputy collectors. The amending act made provision for nine collectors and fifty- one deputy collectors, so that practically each municipal district of the island should have its own collector and deputy collector. No extra expense was occasioned, since at the same time the forty-one agencies for the sale of internal revenue stamps were abolished and the duties connected with them imposed upon the collectors and deputy collectors of taxes. The proper performance of their duties by these officers is enforced through two traveling examiners attached to the treasury department. The system for the enforcement of the payment of delinquent taxes is similar in most respects to that in force in the United States. Taxes are due and payable in two installments, July 1 and January 1 of each fiscal year. If not paid within sixty days they become delinquent, and a penalty in the form of. interest at the rate of 1 per cent a month begins to run. Within thirty days after taxes become delinquent each collector and deputy collector must post a list of all delinquent taxpayers in his district, showing the amount of taxes rlue, accompanied by a notice stating that if the taxes are not paid ^vithin twenty days from its date the property will be attached and sold. In thus proceeding against delinquent taxpayers the written order of the treasurer for the sale must in all cases be obtained. The effort must first be made to secure the amount due through the sale of the personal property of the delinquent, and if this can not be done, then through the sale of a sufficient amount of his real estate. Property not sold to third parties is bid in in the name of the penple of Porto Rico. The real estate so sold can be reiieemed by the taxpayer at any time within ninety days after the sale upon the payment of all taxes, penalties, and costs. The rate of the tax was fixed at one-half of 1 per cent of the assessed value of the property, and it was also provided that the munici- palities might levy a further rate of not to exceed one-half of 1 per cent for the purpose of obtaining income for their local needs. The work of assessing properties began immediately after the passage of the law, but the payment of taxes did not Ijecome due until July 1, 1901. Excise taxes. — The system of excise taxes that was established by the same law can be much more briefly described, as it follows so closely that of the Federal Government in force in the United States. There are three schedules, known respectively as "Schedule A," ''Schedule B," and "Schedule C." Schedule A provides for the payment of specific duties on distilled spirits, beers, wines, cigars, cigarettes, manufactured tobacco, matches, playing cards, and oleomargarine, and ad valorem duties onproprietary medicinal prep- arations, patent medicines, toilet articles, perfumery, cosmetics, and arms and ammunition manufactured in, or imported for con- sumption into, Porto Rico. Schedule B consists of a scale of license taxes imposed upon dealers in, or importers of, the articles enumer- ated in Schedule A. Schedule C imposes moderate documentary taxes on custom-house entries and notarial documents. The rates imposed by the original law were in some cases increased some- what by the amending act of 1902. Thus the rate on wine and malt liquors was raised from 1.5 to 21 cents a gallon, and the license taxes upon dealers and importers were increased from 25 to 50 per cent. The following statement shows the rate of these taxes as fixed by the amending law of 1902 and in force during the fiscal year 1902-3. Schedule A. 1. Rmn and bay mm produced in Porto Rico or imported from the United States, per gallon ¥0.60 Rum and bay rum imported from foreign countries, per gallon 1. 00 Other distilled liquors, per gallon 0.80 2. Adulterated distilled liquors, per gallon 0. 40 3. Wines and beers, per gallon 0. 20 Champagnes, per gallon i. 00 4. Adulterated wines and beers, per gallon 0. 15 5-8. Cigars and cigarettes produced in Porto Rico or imported from the United States: Not exceeding 3 pounds per thousand in weight, per thousand. . 1. 00 Exceeding 3 pounds per thousand in weight, per thousand 1. 80 Cigars and cigarettes imported from foreign countries: Not exceeding 3 pounds per thousand in weight, per thousand.. 2.00 Exceeding 3 pounds per thousand in weight, per thousand 3.60 9. Manufactured tobacco produced in Porto Rico or import t-d from the United States, other than cutplug {tabaco tiUado), per pound 0.05 Cut plug {tabaco litladu) , per pound 0. 02 Manufactured tobacco imported from foreign countries, per pound... 0.10 10. Playing cards, per pack 0. 02 11. Medicinal preparations 5 per cent ad valorem 12. Oleomargarine, per pound 0.10 13. Arms and ammunition 25 per cent ad valorem 14. Matches produced in Porto Rico or irn|)orted from the United States, per hundred boxes (100 Nticks per hox) 0.15 Matches imported from foreign countries, ]ht hundred Iioxes (100 sticks per box) 0. 30 828 WEALTH, DEBT, AND TAXATION. Schedule B. 1. Wholesale dealers in distilled spirit":, per annum 8100. 00 2. Wholesale dealers in fermented liquors, per annum 48.00 3. Retail liquor dealers: First class, per annum 28. 00 Second class, per annum 16. 00 Third class, per annum 8. 00 4. Wholesale dealers in tobacco, per annum 48. 00 5. Retail tobacco dealers: First class, per annum 20.00 Second class, per annum 10. 00 Third class, per annum 6.00 6. Dealers in arms and ammunition, per annum 24. 00 Schedule C. 1. Entries of imports from foreign countries, per copy $1.00 2. Notarial instruments and documents of record, per copy 80. 60 and $1. 00 All articles exported from Porto Eico are exempt from the pay- ment of excise taxes. For the enforcement of the law provision was made for a force of internal revenue agents having the same general powers as rev- enue agents of the United States. The treasurer has the power to issue such regulations having the force of law as may be neces- sary for the proper enforcement of the laws. By the act of 1902 he was also empowered to impose administrative fines of not exceeding $10 in any one case for violations of the law or his regu- lations. Oases of deliberate fraud are sent to the courts for prose- cution. All excise taxes are paid by the affixture of stamps. The receipts from the sale of such stamps are in the first instance paid into the insular treasury. Of the sum thus realized the original act pro- vided that until July 1, 1901, 50 per cent, and thereafter 15 per cent, should be paid to the municipalities, being apportioned among them according to population. The act of 1902 changed this so that only 7.5 per cent should be so apportioned during the fiscal year 1903-i, and that thereafter such payments should be entirely discontinued, excise taxes thus being made exclusively a source of insular revenue. The system of excise taxes went into force upon the passage of the act, January 31, 1901. Inheritance tax. — The inheritance tax is slightly progressive, vary- ing in accordance with the relationship of the heirs and the value of the inheritance. The first $200 of any devise, and all prop- erty passing to the wife, child, adopted child, or grandchild of the deceased, is exempt; husband and lineal descendants not specific- ally exempt pay 1 per cent and other heirs 3 per cent on inherit- ances from $200 to $5,000; 1.5 and 4.5 per cent, respectively, on from So, 000 to $20,000; 2 and 6 per cent, respectively, on from $20,000 to 550,000; and 3 and 9 per cent, respectively, on all over the latter amount. Tax on surrtij and insurance companiex. — The tax upon surety and insurance companies consists of, first, an annual tax of 3 per cent of the gross amount of all premiums or dues collected in Porto Rico; and, second, a special stamp tax, paid by the affixture of internal revenue stamps as foUovvs: For each bond or obligation of the nature of indemnity for loss, damage, or liability, and each bond, undertaking, or recognizance conditioned for the performance of the duties of any office or position issued or executed or received by any surety company, one-half of 1 cent on each $1 of the amount of the premium charged; for each policy of insurance instrument, whereby any insurance is made upon any life or lives, 8 cents on each $100 of the amount insured; for each policy of insurance by which insurance is made or renewed upon any prop- erty of any description against peril by sea, fire, lightning, orother- wi.sc, one-half "f 1 cent on each 51 of the amount of the premium charged. These corporations, unless they have money invested in Porto Rico, pay no general property tax. The license tax upon foreign corporations is a specific annual tax of 525 upon all such corporations for the right to do liusiiiess in the island. Interest on di-po!ercentages of assessed ndnatlon to true value of propefrty . — Table 6 presents in parallel columns, for 1880, 1890, and 1902, estimates of true value of all propert}', the amount of general tax per $100 of the estimated true value, and the amount of general prop- erty taxes levied. The estimated true value is a mean between the estimates of such value given for 1900 and 19(J4 in Part I (pages 36 and 37). Some of the criticisms which were made when the figures for 1880 and 1890 were presented in the report of the Eleventh Census will, it is believed, be modified by a careful study of the data here added in the figures for a third census year. Many figures that seemed o o o o o > o o — CO o in o o -w- — OJ LO "D *• - ■ (0 -C o o o o o *" o o o o o o o TAXATION AND REVENUE SYSTEMS. 833 meaningless in the tables ten j'ears ago assume signifi- cance when seen in the longer series of total and aver- age values. For the nation as a whole, and for each of the five main geographic divisions, it is seen that the tax levies have actually tended to increase substantial!}' with the true value of property' as estimated by the Census. The exceptions more frequentlv mark imperfections of Census estimates and errors in statements of tax levies than do actual variations from the general tendency of tax levies to increase with the increase of property or with the growing ability of people to meet the same. Taken as a whole, it may also be said that the tax receipts tend to increase somewhat faster than national and state wealth, as estimated b\' the Census. It is higher rela- tively in the North Atlantic, North Central, and West- ern states, with high per capita wealth, than in the South Atlantic and South Central states, with low per capita wealth. It is higher in most of the divisions in 1902 than in 1880. LOCAL PRACTICES REFLECTED IN CENSUS TABLES. As has already been stated, the Census tables relating to assessed values and tax levies are arranged to reflect, so far as practicable, the local practices with reference to the classification of property under the designations "real," " personal," and "other." In the text which follows are presented, for the several states, brief sum- maries of the descriptions of property and amounts thereof included in each of the three totals of the table — "real property," "personal property," and "other property." Alabama. — The total assessed valuations for the state and for each countj^ therein and the tax levies are taken from the report of the auditor of state. The as- sessed valuations of the several cities and towns and the tax levies for count}' and municipal purposes were especially reported to this Ofiice by local ofiicers or were secured from such ofiicers by the agents of the Census. The only valuations included under real prop- erty are those for lands assessed as acres, $98, 079, 551, and town and city lots, $76,102,031. The foregoing are the amounts given by items in the state report, though their sum exceeds the total amount carried forward in state report by 11,490,753. All propei-ty other than these two classes is generalh' referred to by state au- thorities as personal and is placed in that column in the tables. Included with personal propert}' are the fol- lowing v,al nations: Railroads, roadbeds, tracks, rolling stock, and right of wa};, $47,977,734; depots, section houses, etc., $1,025,064; street railwavs, pole roads, canals, etc., $863,877; steamboats, vessels, and craft of every kind, 1346,673; telegraph, $480,348; telephone, $549,786; water and electric light works, $3,821,623; furniture, carriages, and personal belongings, $6,237,- 893; money and invested securities, $23,103,375; stocks of goods, wares, and merchandise, $15,360,898; live 932—07 53 stock, $15,115,584; other property, $8,561,856. The above valuations are those of property only, and do not include business transactions reported by the state as amounting to $630,388. Arizo7ia. — The assessed valuations for the territory and the territorial levies are taken from the auditor's report. The levies for county and municipal purposes were obtained from schedules prepared by the agents of the Census or were obtained from municipal authori- ties by correspondence. With the assessed valuation of real property are in- cluded those of the following classes of such property : Acres of cultivated and uncultivated land, $4,987,464; acres of land grants and railroad lands, $3,096,296; im- provements on lands, $1,725,112; improvements on land grants, etc' $7,600; patented mines, $1,867,835; im- provements on patented mines, $1,434,063; town and cit}' lots, $4,672,460; improvements on town and city lots, $5,545,730; total, $23,336,560. Included with per- sonal property are the following: Railroads, $4,943,386; live stock, $4,314,233; improvements on unpatented mines, $355,175; all other, $6,133,874. At'kansas. — The assessed valuations for the state and counties are those given by the auditor of the state. The state and county tax levies were obtained from schedules compiled by the Census agents. For the large cities and towns the assessed valuations and tax levies for municipalities were also compiled bj' Census agents. For the smaller places all the information obtained was secured b}' correspondence. Under the statutes of the state Arkansas railroads are classed as " real propertj'" and are so included in the tables of assessed valuations and tax levies. For Arkansas the valuations included in the total with real property are those of lands (acre property), $83,046,471 ; town lots, $38,735,527; railroads, $20,992,- 535. Personal property as tabulated includes, among other items, goods and merchandise, $12,207,183 ; matei-ial and manufactured articles, $2,699,750; live stock, $24,779,596; furniture, carriages, and personal belongings, $4,557,905; money' and invested securities, $13,254,592 ; railroad personal, $6,433,037 ; all other, $17,694,517. Calif ornix. — The assessed valuations for counties are those given in the state comptroller's report. That re- port for 1903 gave a greater valuation than the one for 1902 by $511,601. No explanation is given of the dif- ference, which appears onlj' in the state total, as it can not be distributed by counties. The difl'erence is as- signed to " other property" in Tables 8 and 9. Real estate values are included by the state board of equalization under the following heads:' Real estate other than town lots, $350,796,492; improvements ^ These items form a total greater by $328,820 than the total for real property, as shown in Table 8. Figures are taken from Sched- ule B, pages" 46 and 47, Report of State Board of Equalization, 1899- 1902. o Eh. < X ■< ta W O O O Q cq CO o pi Ph o P ta CO en P-. o Pi Ph I TAXATION AND REVENUE SYSTEMS. 835 upon such real estate, $72,498,668; city and town lots, $340,052,403; improvements on city and town lots, $211,478,820. Personal property as assessed wasgiven the following values: Railroads assessed by state board of equalization, $64,812,603; railroad property' assessed by local board, $5,857,159; other transportation, $6,919,435; telegraph, $565,471; telephone, $5,026,311; goods and merchandise, $37,535,847; electric light works, 14,610,575; franchises, $34,295,061; livestock, $31,520,228; furniture, carriages, and personal belong- ings, $42,527,143; money and invested securities, $51,538,988; all other, $30,537,580. Colorado. — All valuations are taken from the report of the state auditor. From the same authority are taken the state tax levy bj- counties. All other levies and all statements of the assessed valuation for the larger cities were taken from schedules prepared ))y the agents of the Census. The data relating to smaller cities and towns were obtained bj' correspondence. The valuations included in the column "real prop- erty" are as follows: Acres of agricultural land, $26,- 696,729; acres of grazing land, $15,077,532; acres of coal land, $3,404,891; acres of oil land,. $106,895; other mineral lands, $71,603; improvements on lands, $14,454,- 238; improvementsonpubliclands, $1,044, 689; townand city lots, $79,906,124; improvements on town and city lots, $54,651,378; metalliferous mining claims, $9,698,- 553; improvements on metalliferous raining claims, $5,150,605; gross output of metalliferous miningclaims, $7,904,629. Included in the column for '"other prop- erty" are the valuations for railroads, $56,602,620; telegraph, $719,939; telephone, $1,219,186. Of valua- tions included in the column "personal property" special attention is called to those of live stock, $24,- 2'. 8,837; money and invested securities, Sl3.726,9i)0; capital in manufactures, $1,544,972; merchandise. $17,099,622; franchises, $875,300; furniture, carriages, and personal belongings, $8,152,033; all other, $11,- 597,206. Connecticut. — The assessed valuations for counties were obtained from schedules prepared by the Census agents. The valuations of municipalities were obtained in part in the same manner, in part by correspondence, and in part from the State Manual of 1904. The same statement describes the method of securing the informa- tion embodied in the tables relating to le\'ies — state, county, and municipal. The state levy is what is spoken of in state and local reports as " military com- mutation tax." In theory this is a poll tax; in practice it is a general propertj' tax apportioned bj' the state among the towns according to the number of militar}' polls. The towns have the beneiit of all the polls col- lected. As these collections never suffice to meet the demands of the state, and the deficit has to be supplied by the general property tax, the poll tax is, so far as the state is concerned, for all practical purposes, a tax >£)n property, and is so treated in the tables of this report. In some counties -county taxes were levied in 1902, and in others none were levied in that j^eai'. The grand lists on which county taxes are levied and on Avhich the state sometimes makes levies are the equal- ized town valuations and include valuations for polls. The ccjualizfition is not one which adds to or takes from the assessed valuation of particular forms of property, but adds to or takes from the assessed valuation of all property. The state in I'oalit}^ i-ecognizes no such classification as "real" or " personal " property, and the segregation shown in the tables of this report i-epre- sents the best classification in the judgment of the Census agents that was attainable. The amount of the " grand lists " for the state in 19(12, including values of polls and property as equalized, and as compiled bjr the Census agents and shown in the tables, was $665,094,301. The state and county taxes levied upon a town form no part of the municipal levy of the city or borough within the town. In making these levies the state and county recognize only the town. Dehnrdre. — The assessment for tax purposes in Dela- ware is solely for county and municipal revenue. The assessments included in the tables were taken from the schedules prepared for the calendar j'car 1902. These schedules were compiled from local records which do not separate the assessment of real and personal prop- erty in Newcastle county, and all valuations for that county are included in the column "real property." In Delaware but little property is subject to the gen- eral property tax other than lands and lots and the improvements thereupon. Kailroads and many other forms of property are subject to special state taxes, and these enter but little into the aggregate for counties or for the state. The railroad buildings are doubtless included in the assessment of real property, and thus to a small extent, actually and relatively, tend to ex- aggerate the estimates of wealth based thereupon and given in Part I of this report. Dhtrlct of Col'Kuili'ui. — The assessment of real prop- erty in the District of Columbia for 1902 gave lands a value of $114,536,283; improvements thereupon, $93,983,153; and personal property, $14,872,536. The personal property here given is that which is subject to the general property tax. The local reports give in addition certain valuations of property subject to special property taxes. Included with real and per- sonal propertjr is that of railroads, which in 1902 had an assessed valuation of $1,407,195, of which $1,326,195 was classed as real and $.sl,0()() as personal. Florida. — The assessed valuations included in this report are those made as of June 1, 1902, and the tax levies are those based thereupon. The assessed valua- tions for counties and the state tax levies were taken from the state comptroller's report. The county tax levies were taken from the schedules prepared bj^ the Census agents. The municipal valuations and levies for the larger cities were obtained from schedules J. Pi c fa c H E TAXATION AND REVENUE SYSTEMS. 837 similarly prepared; and those for the smaller towns were secured by correspondence. Eeal estate includes land or acre property and im- provements, with a valuation of 137,637,023; town and city lots and improvements, with a valuation of $26,978,644. " Other property " includes railroads, $19,855,619; telegraph, $270,069; street railways, $190,176. Personal property includes live stock, $5,318,933; and all other, $13,797,473. Georgia. — The assessed valuations are for counties and were taken from the report of the comptroller- general. The county levies were calculated from rates of levy for state and local purposes, secured on sched- ules prepared by the Census agents. The total, as given in Table 9, differs from the summary in Table 8 by $92,376. This difference, which is the property of telegraph, telephone, and express companies, is found in the column " other property," and, as stated in the state comptroller's report, is not segregated by counties. The valuation for "other property " in Table 9 is that of railroads, which have a value of $56, 801 ,091 . Included with this in Table 8 is $92,375, the value of telegraph, telephone, and express companies. The valuation of acre property with improvements is $124,799,018; of town lots and improvements, $122,693,246. Included in valuations of personal property is that of gas and electric light works, $685,082; live stock, $25,102,836; furniture, carriages, and personal belongings, $9, 183, 326 ; money and invested securities, $54,013,135; merchan- dise, $24,104,341; shipping, $946,789; cotton manufac- tures, $23,494,371; iron works, $1,415,674; mining, $16,666,166; all other, $7,314,196. Hawaii. — Assessment of real and personal property is made as of the 1st day of Januarj^, except in the case of growing rice, which is assessed as of the 1st day of May. The assessed valuations and total tax levies are for the year 1902, as reported on schedules prepared by an agent of the Census. The amount shown as the ter- ritorial tax levy for schools is the amount expended in that year for school purposes. The amount shown as levied for the territory for purposes other than schools is the difference between the total levy of 1 per cent and the amount shown for schools. The different classes of real and uersonal property were not reported sep- arately. Idaho. — The assessed valuations given for Idaho were taken from schedules prepared by the Census agents. The tax levies also were compiled from rates secured by the agents. The valuations for Latah county differ from those given in the report of the state board of equalization, which gives the aggregate valuation as $4,234,631. The county auditor's report gives it as $4,278,869. The values included in the table are those of equalized property. In 1902 the state board of equalization increased the valuation of property other than railroad, telegraph, and telephone, from $50,283,705 to $51,644,782. The valuations included in the column "other prop- erty" are railroad, telegraph, and telephone. They are those which were reported by county authori- ties and differ somewhat from the aggregate reported by the state board of equalization. The total secured from local authorities was $9,664,513. The total given by the state board of equalization was $9,643,068, dis- tributed as follows: Railroads, $9,392,185; telegraph, $102,751; and telephone, $148,132. Of personal prop- erty, the value of goods and merchandise amounted to $3,041,980, and the balance was almost wholly of live stock. The real estate includes agricultural lands, min- ing lands, and city and town lots with improvements thereupon. State reports do not give separately the values of land and improvements thereon, and no state- ment of the equalized value of these separate classes of realty was obtainable. lUirboin. — The assessed valuations for counties were obtained from the report of the state board of equaliza- tion. Both state and county levies were taken from the report of the state auditor. The information relating to the large cities was derived from schedules prepared by the (Census agents, while that for smaller cities and villages was secured by correspondence. Real property, as assessed, includes lands (acres) to- gether with improvements, $312,642,309; city and town lots with improvements, $397,929,696. These valua- tions include $2,235,213, the value of railroad lands not on right of way. Personal property includes railroads, with a valuation of $87,269,988; merchandise, material, manufactured articles, and tools and machinery, $26,- 682,301; furniture, carriages, and personal belongings, $13,437,897; live stock, $28,593,706; money and in- vested securities, $86,798,295; franchises, $20,372; all other, $76,917,972. Indian Territory. — There being no territorial govern- ment in Indian Territory, there was no territorial assessment or levy of the general property tax in 1902. The five civilized Indian nations were authorized to levy specific taxes upon live stock, but they made no use of the general property tax. That tax was a source of revenue in that 3'ear only for incorporated cities and towns. These had authority to levy this tax upon all lands in their midst upon which the full title had been secured, and upon improvements upon all lands — those for which titles had or had not been secured. These improvements upon lands with incomplete titles were assessed as personal property with the ordinary prop- erty usually classed under that designation. Upon the valuations real and personal the incor- porated cities and towns were authorized to levy for school and other purposes a levy not to exceed 2 per cent. The Bureau of the Census secured more or less complete reports from the incorporated cities and towns of the territory for 1902. From those reports and esti- mates, based thereupon for the towns from which no reports were secured, there has been prepared the 83S WEALTH, DEBT, AND TAXATION statistics of assessed valuations and tax levies given in the accompan5ntt'g- tables. The reports secured give no valuation for lainds, and hence tfiere are no valuations for real propertj'. Personal property for the territor}-, consisting of real estate improvements and other per- sonal property, aggregated 116,200,000, and the tax levies aggregated $'271,000. Indiana.— The assessed valuations of real property are thoSe of the quadrennial assessment of 1899 revised for improvements and other changes for 1902; those for personal and other property are, as determined at the annual assessment, as of April 1, 1902. The valuations for counties are from the repoi-t of the state auditor; those for cities are as reported on schedules prepared by agents of the Census. The tax levies shown on the table for state, counties, and municipalities, as given on the lines for counties, were taken from the state audi- tor's report. The levies for cities were obtained from schedules prepared by agents of the Census and by correspondence with city officials. Real property, with a total valuation of $881,654,400, consisted of lands, 1452,756,260; improvements on lands, 191,023,384; lots, $168,926,505; improvements on lots, $181,948,251. The state auditor's report does not give valuations of the different classes of personal property. The valuations shown in the column "other property" are — railroads, $170,394,031; telegraph, $2,478,164; telephone, $5,043,579; pipe line, express, and sleeping car, $9,886,571. loira. — The legal basis of assessment of real and per- sonal property for state, county, and school purposes is 25 per cent of actual value; for municipal purposes, 100 per cent. Keal and personal propertj- valuations are shown as equalized bj' the state board of review in 19U2. Railroad, telegraph, telephone, and express property are shown as assessed ^)-y the executive coun- cil. Information relating to cities is from schedules prepared by Census agents. The taxable value of land and improvements was $309^190,339; that of town lots and improvements was $100,998,802. The taxable value of personal property included vehicles, §1,525,285; household furniture, $619,066; money and credits, $36,616,889; corporation stocks, $5,909,666; capital employed in manufactur- ing, $471,072; merchandise, $17,076,62;^; live stock, $41,908,(X_;9; all other, $5,042,009. The valuations shown in column "other property" include railroad, $51,570,242; telegraph and telephone, $1,545,803; ex- press, $365,8S5. Kansas. — The assessed valuations for counties and the state levies were taken from the state auditor's report. The county tax levies were taken from the schedules prepared b}' the Census agents. The munici- pal valuations and levies for the larger cities were ob- tained from schedules similarly prepared, but for the smaller towns they were secured by correspondence. As originall}^ shown by the abstracts of county clerks, real estate valuations amounted to $235,307,370, of which $169,667,077 was the valuation of acre prop- erty and $65,640,293 that of city and town lots. The auditor's report does not show separately how much of the increase in valuation made by the state board was on acre propert}' and how much on lots, nor does it show any segregation of personal property. The col- umn "other propert}^" includes railroads, with a valu- ation of $58,723,906; Pullman cars, $253,493;- telegraph companies, $851,828; telephone companies, $379,325. Ki-ntucly. — The assessed valuations for counties, with the exception of those for railroads, franchises, and all other propert}^ of corporations included in "other property," were taken from the report of the state board of equalization, and the valuations for railroads and franchises, from the state auditor's report. Valua- tions of all other property of corporations were made partly from reports made by the Census agents and partly from correspondence. The county tax levies and the municipal valuations and levies were taken from schedules prepared by the Census agents. For the small towns thej^ were secured by correspondence. Real estate valuations include those of acre property and improvements, $266,641,669; town and city lots and improvements, $209,457,471. "Other property" includes railroads, with a valuation of $52,253,766; steamboats, sailboats, and other water craft, $421,922; franchises, $19,929,714; and all other property of cor- porations, $16,796,747. Personal property includes live stock, $43,717,534; furniture, carriages, and per- sonal belongings, $28,801,453; money and investments, $66,478,263; all other, $6,759,475. Louisiana. — The assessed valuations of parishes were taken from the state auditor's report, and those of cities, from schedules prepared bj' Census agents. The levies for state and local purposes which are based on these valuations were calculated from rates taken from sched- ules prepared hj Census agents. The assessed valuation of land and improvements, exclusive of lots in towns and cities, was $85,198,132. The assessed valuation of citj' and town lots and improve- ments was $129,072,694. Personal property includes live stock, $13,973,682; furniture, carriages, and other personal belongings, $4,319,284; merchandise, $21,125,506; money and invested securities, $21,411, 780; steamboatsand other water craft, $1,173,260; franchises, patents, copyrights, trade-marks, privileges, charters, canals, and other ways of communication, $4,737,839; all other, $6,349,305. The assessed valuation of all other property subject to taxation was $28,221,986. From the reports of the various levee boards, issued by the state treasurer, were taken the special assessed valuations of the thirteen levee districts, amounting to $200,820,592. Upon this valuation the special levies for these districts are based. TAXATION AND REVENUE SYSTEMS 839 Maine. — All information relating to assessed valua- tions and levies were secured from published state re- ports. County assessments were taken from state assess- or's report. Tax levies, with the exception of state levies, which were taken from the state treasurer's re- port, were obtained from the state assessor's report. State lev3' for schools is 1 mill; for other purposes it is 1.75 mills — a total of 2.75 mills. Real estate includes acres and town lots, under the designations "real estate," with a valuation of $'25(),- 773,550; and "wild lands," with a value of $25,528,930. Personal property includes railroads, with a valuation of 13,112,198; street railways, $636,210; electric light works, $1,225,930; gas works, $578,800; waterworks, $1,239,116; other transportation, $2,117,910; livestock, $14,154,645; furniture, carriages, and personal belong- ings, $4,124,219; mone_y and invested securities, $20,- 554,434; franchises, $2,450,613; all other, $19,832,342. 3£ai'i/laiid. — The assessed valuations were taken from the report of the comptroller of the treasury and are identical with those of the State Manual. The segre- gation of assessed valuations for cities and towns was obtained from schedules compiled bj^ the agents of the Census. State levies were secured from the State Manual, and county and local levies from schedules prepared by agents of the Census. All real propert}^ valuations are included in local re- ports, under the single head of " real estate.'' Other property consists of valuations placed upon the stock of corporations. For personal property no segrega- tion is given in the state reports. Massachusetts. — The assessed valuations and aggre- gate tax levies were taken from the report of the state tax commissioners; the state levies from the state audi- tor's report, and the county levies from county com- missioners' and state treasurer's reports. jNlunicipal levies were found by subtracting the state and county levies from the total levies given by the state tax com- missioners. The total levies as shown in the state report include levies "on personal estate," "on real estate," and "on polls;" those shown in the table are on real and personal property only. Real property is assessed under the following heads: Land, excluding buildings, $1,206,967,484; buildings, excluding land, $1,227,930,811. Personal property is shown on state reports under the following heads: "Excluding I'esident bank stock," with valuation of $646,125,848; "resident bank stock," $34,402,144. Michigan. — Valuations were taken from the reports of the state tax commissioners and state board of assess- ors, and state and county tax levies, from state reports. The state I'eports show real property under one title only, and make no segregation of personal property. Minnesota. — The assessed valuations for real property of counties are those of the biennial assessment of 1902; those for personal propert}^ are as made at the annual assessment as of Maj' 1, 1902. Upon these valuations are based the levies for state and counties. These val- uations are as given in the report of the auditor of state. The levies are less than the total shown in the auditor's report by $760,421) — the amount of "local assessments," none of which are included in these tables. For cities the valuations and levies are as reported on schedules prepared by agents of the Census. The assessed valuations for real estate consist of land and structures thereon, $387,908,085; town and city lots and structures thereon, $259,746,675. Personal propertj^ the equalized valuation of which aggregated $137,240,064, consisted of live stock, $.34,728,309; car- riages, furniture, and personal belongings, $26,920,377; goods and merchandise, $23,531,2S8; materials and manufactured articles, $8,632,622; manufacturers' tools, implements, and machinery, $4,211,727; monej's, cred- its, and invested securities, $29,229,262; all other, $9,986,479. Mississlpjii. — The assessed A-aluations for counties were taken from the report of the auditor of public accounts for the state. The county tax levies and the municipal valuations and levies were taken from the schedules prepared by the Census agents. The tax levies for the smaller towns were secured by coi're- spondence. No segregation of real propertj^ values is found in the state reports. Personal property includes money and investments, $13,900,918; live stock, $19,225,555; car- riages, furniture, and personal belongings^ $5,342,815; all other, $26,378,<'i09. Other property includes rail- road, $2i), 894,847; telegraph, $350,944; telephone, $376,330. Mi-ssovri. — The assessed valuations included in this report, with the exception of the values of merchants' and manufacturers' merchandise, stocks, products, and machinery' are as of June 1, 1901, and the tax levies are those based thereupon and are payable October 1, 1902. The valuations for merchants' and manufacturers' mer- chandise, stocks, products, and machinery are the val- ues of the highest amount of such propertj' on hand between the first ^londay in March and the first Mon- day in June, 1902, except in the city of St. Louis, where there is added the total amount of sales for the year ending with the first Mondaj' in June, 1902. The assessed valuations for counties were taken from sched- ules prepared by the Census agents, and the municipal valuations and levies for the larger cities were obtained from schedules similarly prepared. The tax levies for the smaller towns were secured bj^ correspondence. The real property, as returned bj' the local assessors, included valuation of real property and improvements other than citj^ and town lots, $330,552,540; cit}' and town lots and improvements, $480,910,826. To this valuation the state board of equalization added $1,719,643, making a total for real property of $813,- 183,009. Personal property, as returned by the local assessors, included live stock, $62,213,845; mone}' and 840 WEALTH, DEBT, AND TAXATION. investments, $67,356,791; corporate companies, |47,- 225,423; all other, 158,209,719— a total of $235,005,778; to which the state board of equalization added $4,555,047, which, together with the valuation of merchants and manufacturers' merchandise, stocks, sales, products, and machinery— $72,787,751— makes the total personal $312,348,576. "All other" includes railroads, $86,698,- 561; street railways, $25,983,610; telegraph, $2,244,151; telephone, $2,336,275; bridges, $3,606,500. Montana. — The assessed valuations for counties were taken from the report of the state board of equalization. The county and state tax levies were obtained by using the rates shown in the same report for the state and several counties. The municipal valuations and levies for the larger cities were taken from the schedules pre- pared bj' the Census agents, and for the smaller towns were obtained by correspondence. The real property valuations, as shown in Table 8, include lands, other than city and town lots, $25,300,972; improvements, $12,836,909; city and town lots, $21,945,- 909; improvements, $22,344,222; mining claims, $407,- 440; improvements, $1,908,928; coal lands, $15,330; telegraph, $310,353 ; telephone, $214,413 ; mining and irrigating ditches, $451,072; railroad depot, $736,029. Personal valuations include live stock, $32,561,515; car- riages, furniture, and personal belongings, $6,524,295; merchandise and store fixtures, $4,173,869; money and investments, $9,241,678; proceeds of mines, $5,948,558; franchises, $434,095; all other, $8,333,505. The valua- tions of railroads by counties are shown in the column "other property,'' aggregating $32,036,565. Nebraska. — The assessed valuations for the counties were taken from the report of the auditor of public accounts for the state. The county tax levies were taken from schedules prepared by Census agents, and the municipal valuations and levies for the larger cities were obtained from schedules similarly prepared. The tax levies for the smaller towns were secured by correspondence. The real property' valuations as shown in Table S include improved land, other than city and town lots, $65,625,722; unimproved land, $17,332,294; improved city and town lots, $28,207,273; unimproved, $5,198,- 415— a total of $116,363,704. The total is greater by $91,000 than the total for real estate as shown in the table, but the total valuation for state on page 167 of auditor's report is $91,000 less than the total shown in same report, page 304. The difference is adjusted in column "all other property." Personal property in- cludes the values of live stock, $16,740,964; carriages, furniture and personal belongings, $3,703,959; mer- chandise, material, manufactured articles, machinery, and tools, $6,490,321; money and investments, $3,265,- 821; franchises, $.59,259; all other, $3,863,191. Other property includes railroad, $26,774,975; telegraph, $2.53,728; all other, $2,666,270. Nevada. — The assessed valuations are those made between the first Monday in March and the first Monday in September, 1902, as shown in the annual report of the state comptroller. The tax levies are derived from the same source, but to the amounts there reported have been added in the column " county and minor civil divisions for schools" certain school district levies, as follows: For Douglas county, $1,032; Humboldt county, $4,483; Ormsby county, $488— a total of $6,003. The column "state for schools" has been calculated at the rate of $0.1216 on the hundred dollars. The state reports do not give separately the valuations of the different classes of real and personal property. New Hampshire. — The assessed valuations are those made as of April 1, 1902, as reported by the secretary of the state board of equalization, less value of polls, and the levies are those based thereupon. The total amount of taxes agrees with the report of the secretary after deducting poll tax. The state tax is computed at the rate of $0,148 on $100 of valuation. County tax by rates were reported b}'' agents of the Census, and the school tax for "county and minor civil divisions" was obtained from the "New Hampshire school report" for 1901 and 1902 and includes the "amount raised by law" and the "additional amount voted." The munic- ipal tax is the remainder after deducting the total for "state," "county," and "minor civil divisions" from the total levy. Real property includes railroad stock, right of waj', and buildings, $12,679,536; aqueducts, locks and canals, toll bridges, wharves and ferries, $702,054; mills, fac- tories, and machinery, $19,778,783; improved and unimproved land and buildings, $114,990,007, in addi- tion to $1,590,000, representiug unincorporated places for which there is no segregation. Personal property includes stock in public funds, $306,403; stock in banks and other corporations, $3,992,022; surplus capital and moneys on hand at interest or on deposit, $4,927,558; live stock, $7,864,475; carriages and other vehicles, $660,862; and other personal propert}^ amounting to $36,601,495. New Jersey. — The assessed valuations were taken from the report of the state board of taxation, as were the tax levies for countv and state school columns. The school levies for "county and minor civil divisions" were obtained from the annual report of the state board of education. The real property valuations as shown in Table 8 include all land, with the waterpower mines, quarries, fisheries, and all improvements thereon. Personal property includes goods and chattels, debts, public and corporate stock, etc. No separate statement of the equalized value of these separate classes of realty was obtained, and no separation is reported by the state authorities of improvements on land, apart from the assessed value of the lands. TAXATION AND REVENUE SYSTEMS. 841 The grand total valuation, as shown by the state board of taxation, includes exemptions, which for the pur- pose of this report have been deducted. The total levies were established from rates set forth in the state comptroller's report. New Mexico. — The assessed valuations for counties were taken from the territorial auditor's report. The county tax levies and municipal valuations and levies for the larger cities were taken from schedules prepared by the Census agents. The tax levies for the smaller towns were secured by correspondence. The real property valuations, as shown in Table 8, together with the exemptions, consist of agricultural lands and improvements, 13,202,969; grazing lands, 16,778,506; city and town lots and improvements, 15,328,904; mines and surface improvements, |333,762. Personal property includes money and investments, $1,037,372; livestock, $9,608,412; carriages, furniture, and personal belongings, $1,061,343; all other, $4,238,- 702. Other property includes railroad, $6,799,102; toll road, $4,900; telegraph and telephone, $84,496; irrigating ditches, $12,112; reservoirs, $60,510. In the auditor's report exemptions were deducted from the county totals but in the tables they are de- ducted from real property values. The counties of Rio Arriba and Santa Fe did not make reports showing separate classes of property, and the several segregations of valuations above do not include reports for these counties. Neio Yorh. — The assessed valuations included in this report are those made between May 1 and July 1, 1902, and the levies are those based thereupon. All levies for counties and cities were obtained from the state tax commissioner's report, except those for city schools, the amounts of which were secured through correspond- ence with school district commissioners. Attention is called to the fact that New York city reports a state levy for schools, while the counties outside that city do not. This amount is explained by the fact that, owing to the different date for collecting taxes in New York city from that which is in force in other counties, the state tax levies shown in the table for the city are those apportioned by the state for the year 1901, while those for other counties are the levies apportioned for 1902. The real estate includes wharves and piers; bridges; telegraph lines, wires, poles, and appurtenances; all surface, underground, and elevated railroads; all trees and underwood growing upon land, and all mines, minerals, quarries, and fossils in and under the same. Personal property includes chattels, money, things in action, debts, public stock, stocks in moneyed corpora- tions, and such portions of the capital of incorporated companies liable to taxation on their capital as shall not be invested in real estate. The real property valua- tions aggregated $5,297,763,882. This total includes the franchises, lands, and buildings of corporations. The New York state report gives the total valuation of corporation property, but not the amount thereof as- sessed separately as real property. That amount differs but little, however, from the total assessed valuation of all the property of corporations, which was as fol- lows: Assessed value of steam railroads, $230,134,013; street railroads, $210,094,819; gas, water, electric light and power, $150,842,214; telephoneand telegraph, $28,426,604; real estateof banks and trust corporations, $12,298,170; and value of miscellaneous corporations, $377,956,717. North Carolina. — The assessed valuations are those made as of June 1, 1902, as reported by the state tax commission. The tax levies based thereon are as re- ported by the state auditor and state tax commission. Real estate consists of lands and quarries with im- provements, amounting to $120,945,143, and town lots with improvements, amounting to $57,947,676. Per- sonal property consists of live stock, $22,123,719; carriages, household goods, and personal belongings, $15,173,246; agricultural products on hand, $5,044,481; goods, wares, and merchandise, $12,349,834; moneys, credits, and invested securities, $37,470,285; all other, $17,232,898. The amounts shown in the column, "other property" are the valuations of railroad and other property assessed by the corporation commis- sioner and state auditor. North Dakota. — The valuations and the tax levies for various purposes for counties were taken from the report of the state board of equalization. The assessed valuations and tax levies for cities were taken from schedules prepared by agents of the Census. The assessed valuation of real estate consists of land, exclusive of structui-es and other improvements, $69,582,692; value of structures and other improve- ments on land, $3,733,049; town and city lots, exclu- sive of structures and other improvements, $5,174,805; structures and other improvements on town and city lots, $6,942,784. Personal property, the equalized val- uation of which aggregated $27,962,089, consists of live stock, $14,511,145; carriages, furniture, and per- sonal belongings, $4,804,991; goods and merchandise, $3,555,910; monej^s, credits, and invested securities, $2,267,295; all other, $2,832,748. Other property, the total of which is $20,480,938, consists of railroads, $19,981,936; telephone, $135,115; telegraph, $219,464; express, $144,423. Ohio. — The assessed valuations are those made as of April 1, 1902, as reported by the auditor of state, and the levies are those based thereupon as reported by the same authority. Real estate consists of lands and improvements, $630,599,116, and city and town lots and improvements, $765,581,355. Personal property consists of live stock, $76,905,893; carriages, furniture, and personal be- longings, $6,371,868; merchants' stocks, $37,958,975; 842 WEALTH, DEBT, AND TAXATION. manufactures' stocks, etc., 114,61^,206; money.s, 156,089,511; net credits, 180,028,-1:11; invested securi- ties, ^10,281,982; railroad, $261,092,273; all other, ^52,357,798. OTdalwma. — Tlie total assessed valuations for coun- ties were taken from the governor's report for 1903. Equalized valuations for real property were taken from the territorial auditor's report. Personal property is the difference between the total and real propertj'. The tax levies for state and state schools were compiled from rates obtained from the auditor's report, while those for county and county and minor civil divisions are based upon the assessed valuations, the rate of levy being- taken from schedules prepared Ijy Census agents. AVith the exception of those in Cleveland, Dewey, Kiowa, Pottawatomie, and Woodward counties municipal levies were taken from schedules. There is no such informa- tion on the schedules for these, and the figures given were taken from levies for small towns obtained by correspondence. Real property includes lands, $22,611:,950, and town lots, $11,629,198. Oregon. — The total vakiation is as given in the report of the secretary of state and is exclusive of exemptions. In constructing the table here presented, exemptions were deducted from the valuation of real property. Including exemptions, real estate had a valuation of $111,606,963, .consisting of lands and improvements, $63,050,677, and town and city lots and improvements. $48,556,286. Personal property consists of live stock, $12,290,718; carriages, household furniture, and per- sonal belongings, $5,009,8-l:4; money and invested secu- rities, $9,01L,8S1; all other, $7,365,213. The valua- tions reported in the column "other property" consist of railroad, $6,901,608; street railway, $381,855; other transportation, $8,252,428; and telegraph, $525,199. Pennsylvania. — The assessed valuations and tax levies based thereon for states and counties were taken from the report of the secretary of internal affairs. The municipal valuations and tax levies for the larger cities were obtained from schedules prepared by the Census agents, and for the smaller towns were secured hy cor- respondence. Of the total valuations shown in Table 8, $814,800,316 was assessed for state purposes only, and $3,104,034,941 was taxed for the support of counties. Real estate amounting to $328,144,389 is exempt from taxation and is not included in this report. Personal property valua- tions include money and investments, $814,271,329; live stock, $39,099,715; and stages, omnibuses, etc., $618,987. Other property consists of valuations of salaries and emoluments of office, posts of profit, pro- fessions, etc., $134,252,446. Of tbese items, monej^ and investments, $814,271,320, and stages, omnibuses, etc., $618, 9s7, comprise the total valuation for state pur- poses. PortoRkd. — The assessed valuations of real property, aggregating $61,339,115, consisted of land exclusive of improvements, $32,927,357; improvements, $28,411,758. The amount shown in the column "other property" is the value of corporation property. The tax levies shown in the table are based upon the above valuations. For the support of the insular government a tax of one-half of 1 per cent was levied; levies made by muni- cipalities for general purposes were at the rate of one- half of 1 per cent in all cases. For school purposes levies were made by 33 of the 66 municipalities of the island — 27 at the rate of $1, 1 at the rate of 70 cents, and 5 at the rate of 50 cents on the $1,000 of assessed valuation. Six of the municipalities levied taxes for the redemption of bonded debt, their levies for that pur- pose aggregating $60,000. Rhode Island. — The assessed valuations were taken from the State Manual. The levies for state pur- poses were based upon a state valuation aggregating $359,549,451. Levies for local purposes were based upon a town and cit3^ valuation aggregating $424,398,204. The local valuations have been used in Table 9. No segregation of either real or personal property valua- tions is shown in the state reports. The column "state schools " shows the total state apportionment to each town for school purposes. The county and minor civil division levy for schools is the total of the town appro- priations and the receipts from district taxation. South Carolina. — There is but one assessment roll for state, county, and municipal purposes. Assessed valuations of personal property' are made as of January 1; those given in the table are for January, 1902. The assessed valuations for real estate are those of the quadrennial assessment of 1902. Upon these valua- tions were based the levies shown in the table. Real estate, with a total valuation of $107,021,590, consists of land, $56,077,416; improvements thereon, $15,209,S01; city lots and improvements, $35,734,373. Personal propert}^ consists of live stock, $9,841,814; carriages, furniture, and personal belongings, $3,569,- 046; merchandise, $7,791,834; manufacturing property, $1,498,030; manufactures, $12,766,091; money, credits, and invested securities, $4,040,127; all other, $21,542,- 331. The amounts shown in the column "other prop- erty" are the valuations of railroads. South Dakota. — The assessed valuations included in this report were taken from the state auditor's report. The countj^ tax levies and the municipal valuations and levies for the larger cities ■were taken from schedules prepared by the Census agents. The tax levies for the smaller towns were secured b}^ correspondence. The real property valuations as shown in this table include acre propertj' and improvements, $112,755,504, and city and town lots and improvements, $18,756,613. Personal property valuations include live stock, $27,- 350,841; carriages, furniture, and j^^i'sonal belong- TAXATION AND REVENUE SYSTEMS. 843 ings, $4,325,873; money and investments, $3,;j()3,666; franchises, $101,603; all other, $7,2(n,yo7. Other property includes railroad, $13,lSl,55it; tolegrajjh, $1S1},775; and telephone, $'24-4:,830. Tennessee. — The assessed valuations are those made as of January 10, 1902, as reported by the state comp- troller and railroad commission, and the levies are those based thereupon. The sum of the levies for state, for schools, and for other purposes, agrees with the state levy as reported bv the state comptroller. The items of column '"state for school'' were coniputcnl at the rate of 1.5 cents on the hundred dollars; those in the column for "county" were computed at rates given by the state comptroller; those for colunui "munici- pality "" Avere secured from schedules prepared by agents of the Census; and those for the colunm "countv and minor civil divisions " were calculated from rates shown in the report of the state superintendent of schools. Real propert}' consists of lands and improvements, $173,2()7,406, and town and city lots and improvements, $124,7.57, 25i. Personal property was reported, with- out segregation, under the title " other taxables." "Other property" consists of railroad, Sot!, 710,397; telegraph, 1729,341; and telephone, |887,565. 2 eras. — The assessed valuation is as of January 1, 1902, as reported b^^ the state comptroller, and the levies are those based thereupon. Property is to be assessed at its " true and full value,'' which is held to mean the fair market value in cash at the place where the property is at the time of assessment. The sum of the levies for state and state schools for the several counties agrees with the state le^'y as reported by the state comptroller. The countj' tax was computed from rates given in the same report and the amounts for "municipality,"' "county,"' and '' minor civil divisions'" were secured from schedules prepared by agents of the Census. All figures for cities and towns were obtained from schedules and correspondence. Real property includes all lands, other than town and city lots, together with improvements thereon, valued at §442,497,981, and town and city lots, valued at $210,- 104,622. Personal property includes household and personal goods, $26,991,073; mechanical tools and farm implements, $11,981,906; wagons and other A'ehicles. fl0,907,608; live stock, $117,346,023; money and in- vested securities, $50,570,380; and other miscellane- ous property, $55,206,537. Other property consists of steam railroad, §87,651,771; street railway, !pl,439, 151; telegraph, $2,509,380; and other transportation, ^365, 300. Utah. — The assessed valuations are those made as of the first Monday of February, 1902, as reported by the auditor of state, and the tax levies are those based there- upon. The sum of the items shown as levied for the state, for schools, and for other purposes agrees with the stiite levies reported by. the auditor of state. To the column "state for schools'' was assigned a 3-mill levy, the remainder being shown in the column "state, except for schools." Real property consists of lands and improvements, $44,'.)4i*,31»5, and town and city lots and improN'c- ments, $23,566,103. Personal property is reported under a single title. "Other propert}'" consists of railroad, $17,145,1)42; telegraph, $133,61«; telephone, $347,739; car companies, $217, (i44; net proceeds of mines, $4,25S,356. Veiviiiiiif. — The assessed valuations are those made as of January 1, 1902. as reported in the laws of Vermont. The "grand list," which is issued as the basis of levy, is 1 per cent of the \'aluations here presented. Per- sonal property is assessed annuallj'; real property, quadrennially, the assessment of 1902 being used in Tables 1 to 9. The le\ies are those based upon the val- uations here presented. Those for "state, except for schools,'" and "state for schools"" agree with the appor- tionments shown by the state treasurer; those for "county"" and "municipality" are as secured from schedules prepared by agents of the Census; that for "county and minor civil divisions for schools'" was derived from the state school report. The state reports furnish no separate valuations for the different classes of real and personal propertj\ Virgin /a. — Real estate is assessed every five years, the valuations here presented being those of 1900 revised for improvements in 1902 as reported by the auditor of public accounts. For personal propertj^ the valuations are those of 19(t2. The tax levies are those based upon these valuations, the two columns for state taxes agreeing with those reported by the auditor of public accounts. The levies for counties and schools were calculated from rates reported by the auditor of public accounts, except in a few counties for which the rates reported by the Census agents were used. The levies for municipalities were secured from schedules prepared by agents of the Census. Real estate consists of lands, S120,663,6S5; build- ings thereon, $48,613,039; town lots, $68,770,937; and buildings thereon, $si),467,330. Personal property con- sists of live stock, $21,332,576; carriages, furniture, and personal belongings, $22,767,253; money's and invested securities, $63,532,713; all, other, $5,327,007. Other property consists of railroad, $00, 576, 832; steamboat, $804,632; express, $40,934. WosJu/Kjfon. — The assessed valuations are those made as of March 1, 1902, as shown in the state auditor's report of the proceedings of the state board of equaliza- tion and the levies are those based thereupon. The sum of the levies for state and state schools equals the amount "for state"' as reported ])y the state auditor. County and municipal figures were obtained from sched- ules prepared by agents of the Census, and the levj^ for 844 WEALTH, DEBT, AND TAXATION. schools for "county and minor civil divisions" was obtained from the 1904 report of the superintendent of public instruction. Keal property includes value of lafld, exclusive of improvements, 183,225,031; value of improvements, $11,236,718; city and town lots, exclusive of im- provements, $68,235,852; and improvements on city and town lots, $35,503,333. Personal property as shown here— $45,881,131 — is the total equalized by the state board less the exemptions. The auditor's aggre- gated total equalized by the state board is $59,689,533, which includes carriages, furniture, and other personal belongings, $11,215,287; tools and farm implements, $1,376,017; live stock, $11,182,489; money and invested securities, $6,770,262; goods, merchandise, and farm products, $17,005,545; gas and water mains, telegraph and telephone poles, wires, etc., rolling stock of cor- porations, $7,436,346; and other personal property, $4,703,587. Other property of which the total is $16,851,073 includes only the tracks of railroads in the state of Washington. Real property is assessed bien- nially, in the even numbered j'ears, but corrections are made annually. Personal property is assessed annually. West Yirginia. — The assessed valuations for counties were taken from the report of the state auditor, with the exception of the counties of Berkeley, Hancock, McDowell, Mingo, and Pocahontas, which, together with the countj' tax levies, were obtained from schedules made in the several counties by the Census agents. The municipal valuations and levies were obtained from schedules similarly prepared in the larger cities, and the tax levies for the smaller towns were secured by correspondence. The real property valuations include lands, other than city and town lots, valued at $82,585,408; im- provements thereon, $15,524,237; city and town lots, $19,168,483; improvements, $30,506,724; and the valu- ations of real property in the counties not reported in the state auditor's report, $12,819,928. Personal property includes live stock, $12,369,222, and value of farm implements, farm and animal produce, $947,776, a total of $13,316,998, from which is deducted $442,560, exemptions, leaving $12,874,438 for the value of these two classes of property. It also includes moneys and investments, $40,557,589; carriages, furniture, and per- sonal belongings, $7,862,150; merchandise, $4,330,063; toll bridges and ferries, $359,219; and the values of personal property for the counties above mentioned, $3,192,173. Other property consists of railroad valua- tions, $25,635,757. The valuation of the Pullman com- pany, $72,000, is included in the total for state, but is not distributed b}' counties. Wisconsin. —The assessed valuations included in this report for real property and lumber are as of April 1, 1902, and for all other property as of May 1, 1902, and the tax levies are those based thereupon. The assessed valuations for counties were taken from the report of the state tax commission. The county tax levies were taken from the report of the secretary of state and from schedules prepared by the Census agents. The munic- ipal valuations and levies for the larger cities were obtained from schedules similarly prepared. The tax levies for the smaller towns were secured by coi-re- spondence. The real property valuations as returned b}^ the local assessors include that of lands other than city and town lots exclusive of improvements, $556,012,196; im- provements thereon, $116,781,261; city and town lots, $205,894,176; improvements, $206,256,314— a total of $1,084,943,947, to which was added by the state tax commission, $141,433,026, making a total of $1,226,- 376,973. Personal property as returned by local assess- ors includes live stock, $72,793,962; carriages and personal belongings, $11,336,346; money and invest- ments, $93,264,255; real and personal property and franchises of water and light companies not otherwise assessed, $7,235,923; merchants and manufacturers' stock, $59,428,899; steam and other vessels, $537,888; all other, $38,990,462— a total of $283,587,735, which, after adjustment by the state tax commission, was re- duced to $277,969,027. W)/o)iu,/ig. — Assessed valuations are those made as of April 1, 1902, as reported by the state auditor, and the tax levies are those based thereupon as reported by the same authority. The items for cities were secured from schedules prepared by agents of the Census. Real estate consists of lands and improvements^ $8,602,713, and town lots and improvements, $6,289,411. Personal property consists of live stock, $16,552,408;. carriages, furniture, andpersonal belongings, $3,083,125; money and invested securities, $702,671. Other prop- erty consists of railroad, $7,234,476; car companies, $197,653; telephone and telegraph, $239,092; all other, $446,807. TAXATION AND REVENUE SYSTEMS. 845 Table 1.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, BY STATES AND TERRITORIES: 1850 TO 1902. STATE OK TERRITORY. Continental United States. North Atlantic division. . New England Maine New Hampsliire. Vermont Massacliusctts . . . Rhode Island Connecticut Southern North Atlantic. New Yorli New Jersey Pennsylvania . South Atlantic division Northern South Atlantic . Delaware Maryland .' District of Columbia. Virginia West Virginia Southern South Atlantic . North Carolina . South Carolina . Georgia Florida North Central division. . . Eastern North Central . Ohio Indiana — Illinois Michigan... Wisconsin. "Western North Central . Minnesota Iowa Missouri Nforth Dalcota South Dakota Nebraska Kansas South Central division — Eastern South Central . Kentucky Tennessee Alabama Mississippi Western South Central . Louisiana Arkansas Indian Territory. Oklahoma Texas "Western division- Rocky Mountain . Montana Idaho Wyoming Colorado New Mexico Basin and Plateau. Arizona Utah Nevada Pacific . Washington. Oregon California S36,338,3ie,: 15,765,420,1 4,924,027.?.1S 897 195 4e4 287 204 301 352, 204, 102, 3,115, 424, 665, «25, 473. 173. 418 10,908,067.585 3. 569. 100, 497 10,841.398,733 6,969, 952, 3,918, 2,890,096,772 1,783,072,950 732, 223, 502, 255, 309. 263, 162. :.154. 321, 358, 129, 101 059, 798 098, 513 134,026 704, 503 913,956 ,339,567,088 1,113,023,822 923 i 316 646 937 346, 195, 467, 103, 10,800,802.354 7,361,138,447 1,990, 1,417, 1, 030, 1.418, 1,504, 766 435 858 000 3,445,663,907 761, 572, 1.246, 133, 187, 180, 363, 3,301.239.995 1,664,797,696 711, 406, 296, 241, 014 016 640 I 126 1,646,442,299 315, 224, '16, 72, 1,017, 2,508,751,081 185, 01. 43, 364, 186, 427, 357 39, 118, 29, 1,699.278,704 260, 148, 1,290, 3,785, 893, 2. 659, 910,313 859.866 790, 909 2.262.380.713 l,351,226|7iT 66, 210, 519 529,494,777 163. .307, 541 416,249,107 186, 964, 770 911,163,999 235, .300. 674 168.262.669 415,828.945 91,761.711 7.676,769.418 4,919,881.659 1,778,138,477 856, 838, 472 809, 682, 9215 898, 155, 532 577,006,252 2,756.887.759 588, 820, 213 519,246,110 887,975,928 88, 203. 064 140.154.930 184. 770, 305 347.717.219 2,546.005.973 1.356.108.833 547. .596, 788 3,82.760, 191 258, 979, 675 166,772,279 1.189.957.140 234.-320,780 174.7.37.765 7>(0..S',l8.60o 2,079,289,729 435, 003, 972 112, 937, .384 25,748,437 32,. 5.36. 401 220. .554. 064 43.227.686 159,510,698 ^ 28,0.50,234 106.110.370 25.3,50.094 1.484.775.069 1880 917.139,903,495 7,730,760,539 ^092, 843, m 235,978,716 205, 586, 805 80, 806. 775 1,584.750,802 252,530,673 327,177,385 5,037,917,383 2,651,940,000 702, 518, 301 1,683,459,016 1,094,546,004 1,121,984,234 59,951,643 497,307,675 99,401,787 318,331,441 140,991,688 572,561,770 156, 100, 202 133.560.135 251,903.124 30.938,309 6,463,200.287 72.761,577 1,,534,360,608 727,816.131 7,%, 616, 394 517,666,359 MOO, 303, 185 1.490.438.710 258. 028. 687 398.671.251 601.939.771 3 20.321,530 90,585.782 160.891.089 .399.329.491 832. 393. 173 370.743.384 228. 154. 432 122,867.228 110,628,129 566.930.318 160,162,439 80, 409, 364 320.364.515 852.067.174 127,819.409 18.609.802 6.440.876 13.621.829 74.471.693 14.676.209 63. 336. 952 1870 Currency basis. $14,178,986,732 6,622,068,999 2,717,502,801 [ 204,253,780 i 149,065,290 , 102,648,528 1,691,983,112 244,278,854 425, 433, 237 3, 905, 100, 198 §11,405,606,474 5,298,136,199 2,174,050,241 103, 119, 82, 1,273, 195, 340, 403,024 252,232 038, 822 680. 490 423. 083 346. .590 3, 124, 084, 958 1,967,001,185 624,868,971 1,313,236,042 1,642,864,345 600, 9<8 895. 177 688.833 1,068,872,024 ' 1,573, 499, 1,050, 1,314,291,476 855,097,619 64,787,223 423,834,918 74,271,693 365,439,917 140,538,273 573,992,321 61. 339. 59, 292, 112, 829.778 067.934 417.354 351,934 430,619 459, 193, 867 130, 378, 622 183, 913, 337 227,219,519 32,480,843 4,011,964.756 104, 147, 181, 25, 302. 898 130. 670 775. 615 984. 674 2.919.539,071 3, 209, 563, 805 2.. 335, 631. 257 1.167.731.697 663. 455. 044 482.899.576 272.242.917 333.209.838 1.092.415.685 934. 185, 358 530,764,035 386. 319, 660 217.794.334 266.667.870 873,932,548 84, 135, 332 302, 515, 418 556, 129, 969 ' 2, 924, 489 54, 584, 616 92,125,861 1,493,821.602 996,187.940 409,544,294 253,782.161 166.582.595 177, 278, 890 497,633,662 67, 308, 266 242,012,334 444,903,975 3 2,339.591 43, 667, 693 73,700,689 1,196,057,282 796, 950, 352 253,371,890 94,528,843 327,635.435 203. 025. 729 124,466,076 141,823,112 398,106,930 202,697,612 75,623,075 1860 1850 $12,084,560,006 i $0,024,666,909 4,012,808,658 ! 2,381,7,82,600 1,606,468,193 i 1,012,986,102 154,:;80,388 i 96,799,-553 123,810,089 96,251,666 84,758,619 I 72,980,483 777,157,816 | 651.106,824 126.104,306 ' 77,758.974 341.256,976 119.088.672 2.406.400,465 1.368,796.498 1.390,404,038 290.682,492 719,253,3-35 715, 1 163, 500, 369. 028 161,619 275. 851 2.503.787,654 1,477,190,525 ;,752 022, 948, • 39, 767, 233 297,135,238 41,084,945 667, 021, 336 15, 208, 16, 382, 896, 870 563, 666 183,765 304, 263 1, 778, 802 854,248,081 292,297,602 489,319.128 618,2.32.387 68, 929, 685 2, 043, 662, 179 212.071.413 283.867.709 335.110,225 23,198,734 879, 666, 617 , 109, 595, 391 959,867,101 411,042,424 389,207,372 163,5.33,005 186, 946, 489 534,066,788 759, 118, 424 433,872,632 152, 870, 399 114,782,645 30, 877, 223 20, 715, 625 120, .548, 193 32.018,773 205.106.983 266. 935, 851 262,088 21,690,642 98, 596, 463 7,426,949 22,518,232 2,736,170,497 1,852,379,567 528, 212, 693 382,495,200 432,198,762 509,472,912 883,790,930 ' "436,787,265 ] 180,211,330 I 1,252,873,960 936, 425, 602 291.387,554 195,281,358 241,-334,423 208,422,167 316, 448, 464 226, 456, 118 36, 428. 675 407,677,030 9,270,214 24, 775. 279 29,291.459 660,910.813 55.874,479 [ 1.343 1.712 1.583 ' 267,792,335 53.563.671 188.071.117 33,147,201 20, 838. : 217,612.897 166,025,731 1,101.136.431 23,810.693 52,522.084 584. 578. 036 9,943.411 5,292.206 5,516,748 17,338,101 17,784,014 39,717,110 1,410,296 ' 12,565,842 25,740,973 312,086,441 10,642,803 31,798,510 269,044,068 729 764 481 211 31,773,688 20,838,780 4,158,020 236 674 778 ,174,471 986, 083 441 ! 163,074,317 863 i 4,394,735 -510 1 19,024,916 068 139,654,667 986, 083 26,986,647 5,063,474 21,923,173 1 Personal property not retumed- ' For purposes of comparison with state totals for other years, the combined valuation of $32,668,566 by the Eleventh Census; but the proportion of this decrease which should apply to remains unchanged. 3 Dakota territory, * In part estimated. real and oersonal property reported by the Tenth Census was decreased real property is not given, and therefore the'valuation of real property 846 WEALTH, DEBT, AND TAXATION. Table 3.— ASSESSED VALUATION OF REAL PROPERTY AND IMPROVEMENTS SUBJECT TO AD VALOREM TAXATION, BY STATES AND TERRITORIES: 1850 TO 1902. Indian Territory" Oklahoma. Texas Western division. Rocky Mountain. Montana Idaho Wyoming Colorado New Mexieo. . . . Basin and Plateau . Arizona. Utah.... Nevada . . Pacific Washington . Oregon California STATE OR TERRITORY. 1902 1890 1880 S26,41'i,300,744 $18,950,556,675 S13, 032, 100. 4.50 12,916,921,140 8,601,38.5,328 0, 208, 124, 741 3,8S9,147,li20 2,593,241,692 1,896,201,78; 173,8,50,242 122,733.124 71 , 436, 023 1,111,100,072 188, 224, 4.59 228,791,267 4,311.922,954 2.329.282.3.59 442.1.32.6.38 1,540.007.957 Maine New llamnshire Vermont Massachusetts Rhode IsUnd 282, bn2, 480 149,740,380 12n,831,099 2,434,898,295 335,335,54« 560,039.820 9,027,773,520 5,297,7i;:;,hS2 799,^26,858 2, 930,682, ',80 1,852,233,407 233,940,082 141,729,716 112,895,125 1,600,137,807 243,081,290 261,451.066 6,008,143,636 Southern North .\tlantlo 3,403,751,246 502,375,791 2,042,016,599 1,528,133,435 Ne\/ .T'TPpy 1,183.368.001 1,255,211,127 1,010,370,291 845,327.913 07,372,897 491,199,023 208,519,430 327,. 514, 991 160.604,780 .597, 022, ,340 03, 346, 513 411,900,246 141,609,891 272,311,270 121, 202,. '05 517,703,144 .50, 302, 739 363,412,913 87,930,3.50 233, 601,. 599 105,000.306 Sou thern South Atlantic 338,040,088 North Carolina 178,, 892, 819 107, 021,. 590 247,492,264 63,615,667 7,750,917,329 142.068,9.32 90,042.723 225, 054, 9' 5 60, .596, .574 5. 569. 109. lib 3.578.928,826 1,232,-305,312 .554,900,734 .587,442,289 739.690,151 464, 590, .340 1,990,180,2.87 101,709,326 GeorFTia Florida North Central divi'^ion 139,983,941 18,885,151 4,014,978,179 5,304.600,075 2,985,452,602 1,396,180,471 884,654,400 710, .571, 904 1,086,810,327 1,226,376,973 2,446,317,254 1,093.077.705 .538.683.2,39 575 44] 053 MiPhiyan 4.32.861.884 Westprn Nortll C'tTtrnl 1.0.59. .525.. 577 647, 054. 700 410,189,783 813. 1 83, 009 85, 433, 3.J0 131,512,117 110,272.704 242, 071,. 551 2, 136, ,365. 847 496,. '1.58. 366 370.921.446 .59S.,S."..J.331 1:5.181.187 101,378.719 115,181.11,7 241.100.071 1.7,34,302,620 203.446.781 297.254..142 .381.11.85.112 North Dakota South Dakota Nohra ska \ 2 13.333,918 .55,073,375 108,432,049 1.001.205.2.55 1.092.473.737' 941,.372.4.S9 IU7.,573.640 476.099,140 297.964,0()0 172,090,829 145,719,108 1.043.892.110 214. 270.. 826 142.77.1.533 370,78^.792 292,. 872. 811 154. 706, 484 117,004.402 792.930.131 Tennessw 195.1.44,200 Western South Central .383.631.609 1.59. 619.. 875 l(19.417.1.5,s 12'\:)i;2 297 Arkansas .55.760.388 .34.244.148 6.52.602.603 1,7,58, .862, 961 .370. .877. 301 86. 471,. 577 .35.618,690 14,892,124 218,107,866 15,727,044 111,961.367 23, 3.36, 560 68,515,498 20, 109, 309 1.276.024.293 198,200,034 103, 3:',0, 790 974, 492. .■■63 .523.893.098 l,,523,(i20,179 248.394.3.S9 .54, 943, .531 9,97.7,463 12,719,221 1.55,383,090 15,371,084 98, 93' 10, 174. 476. 80,218,871 8,544.341 1.170.294.102 177,204,(;71 107,640.2.59 891,449,172 1870 Currency basis. Gold b.asis. 89,914,780,325 4,. 592, 063, 444 1,.5.38, 829, 476 131. 85, 80, 901, 1.32. 204, 580, 157 231,288 993, 100 037, 841 876,681 110,509 3,0.53,233,968 1,.532, 448, 1,071, 720.907 8.32. 127 680,934 57,971,694,288 3, 673, 650, 7.55 1,231,063,581 107,601,126 68,185,030 64,794,480 720, 830, 273 106,301,265 166,288,407 2, 442, .587. 174 1.149,095,903 782,1.33,374 1,220,176,726 359,065,701 8;57,344,747 919,276,774 025, 706, 699 48 280 71, 279. 95, 744,783 I 910,332 j 437,468 I 116,017 : 924,774 , ,306, 962. .594 38.995,820 229.. 528, 266 .57.119,974 223,292,814 7(., 7.39,819 293,570,075 83, 119, 143, 20, 322,012 494i 675 948, 216 197,691 2, 806, 160,, 337 66,657 609 95. .595, 740 115,1.58,573 16.158,153 2,244,933,070 1.993.387,490 1,594,709,992 1850 $6,973,006,00 2, 744, 679, 248 902, 066, 240 86,717,710 .59,i",3S, 346 05,039,973 475, 413, 165 83, 778, 204 191,478,842 1,782,013,002 1,009,658,080 1.51,161,942 501,192,980 990,328,519 ,542,605,011 26,273.803 05,341,4.38 .33, 097, .542 417,952,228 .^3,899,226,347' 447,063,508 llfi,366,573 129,772,084 179,801,441 21,722,810 1,.SS8. 408, 421 1,538,411,903 707 •IhO 348 224 846,836 120,974 433, 906 663,667 322, 107 56i;.277,409 .308,096,779 278,747,125 179,730,934 201.a57,fl85 687.518.121 Ml. 829. 992 287.219.940 123.005.084 148,238.766 311, 223, 117. 118. 479, (i94 036,375 223, 043 278, 400 351,632,248 191, 63, 343, 376 102,304 249,1,83.7.55 178.428.300 93.778.435 94.022.7i;S 281,305.798 1.53.074,701 50.481,843 277.925,0.54 219.991,180 1.55.034.089 157.8.36.737 4.50.435.741 280,704,988 03.254,740 205,. ".08. 924 .594.430.274 .52.2.52.940 5.077.162 2. 297,. 526 4.485.291 35,{i04.]97 4.788.764 3,922.901 14.779,344 13. 280. .5.55 .510, 194. 474 11.335,923 32,.584.9(ii; 40,1 ;, 27 3.. 585 97. 18C..5i'.s 245.. 806. 256 24, 27;. 11.0 2.30 19 2, 728. 128 l,920,.5{i5 8{i3.665 8.840,811 9.917,991 22.180,9.'.S 538.. 3.55 7.047..S.81 14. .594. 722 199.. 348, 138 5,140,776 17,674,202 176, .527, KM 749. 514, 421, ,182, ,541, 090, .072, ,934, 254 633 112,476,013 82, ,307, 060 1,835.063.634- 689, 396, 70ft 04, .3,30, 119 67,839,108 .57,. 320, 369 349.129,9.32 54; 358. 2S1 90, 412; 947 1,145, 666, 92« 5.54, 649, 649 1.53,151.619 427, 865, 660 727,013,001 420,028,442 14,486,595 139, 026, 610 14, 409, 413 2.52, 105, 324 306, 984, 559 71,702,740 105,737.492 121,019,739 7, 924, ,588 662, 604, 381 580,032,403 337,. 521. 075 112,947,740 81,. 524. 835 25, 580, 371 22,4,58,442 812.778.847 050,223,078 349,990,518 82. .571.918 1.2,079.587 220.610.638 418, .527,; 35 2 1,095.723 38. 365. 999 t.5. 499, 31.5 49,603,670 181,288,511 3,34,822,028 2 1,.3.-.6,.578 30.692,799 .52.. 399, 492 897.319,0.56 25,291,771 1 149,4.33,423 ; i 153, 450, 577 5.732.145 J.. 10,088.602 '.. 1.267.222,801 97, 303 15,672,332 66, 802, 223 .121.648.820 ' 651,183,205 770, 016.. -.72 616,013,253 810.787.060 429.037,3.56 177,013.407 107,981,793 78, 870, 718 05, 171, 438 222,145,849 170, 623, 654 17,372,524 28,149,671 23. 362, 126 4.30 ..638 11.1 199,: .684 305 778 ,. 146. .674. . 527 j 7,018,200 2.86.. "04 2.(179,486 337.366 280. .-,04 337.866 75.0li2.296 1.876.003 6.279.ti02 0.6.900.031 20.344.774 .3." 997 .'3.32 16, 347.442 1 For purposes of comparison with state totals for other years, the com! lined valuation of real and personal property reported by the Tenth Census was decreased S32,608,56fi by the Eleventh (^'ti^iis; but the proportion of this decrease which should apply to real property is not given, and therefore the valuation of real property- remains unchanged. - Dakota territory. 3 No real property nss<^sscil. Improvements on land classed as personal property. TAXATION AND REVENUE SYSTEMS. 847 Tablr 3.— per capita ASSESSED VALUATION OF ALL PROPERTY SUBJECT TO AD VALOREM TAXATION, AND PER CAPITA ASSESSED VALUATION OF REAL PROPERTY AND IMPROVEMENTS SUBJECT TO AD VALOREm' TAX- ATION, BY STATES AND TERRITORIES: 1850 TO 1902. STATE OB TERRITORY. Continental United States . North Atlantic division.. New England . ALL PROPERTY SUBJECT TO AD VALOREM TAXATION. 1902 1890 1880 1448. 33 722. 28 857. 80 Maine 502.36 New Hampshire 487.55 Vermont 473. 50 Massachusetts 1,079.99 Rhode Island 944.86 Connecticut 706.91 Southern North Atlantic . 673. 92 New Yorlc New Jersey. .. Pennsylvania. 786. 73 479. 19 601.90 South Atlantic division — Northern South Atlantic Delaware Maryland District of Columbia. . . Virginia West Virginia 388. i 366. 9o 601.62 774. 63 265.57 256.00 Southern South Atlantic . 180. 45 North Carolina . South Carolina. . Georgia Florida North Central division Eastern North Central . .. Ohio Indiana — Illinois Michigan. . Wisconsin. 177.98 143. 25 203.88 183.98 399.91 626. 1 759. ■;6 467. ei 698. 64 487.63 962. 12 931.28 480. 95 631.21 618. 62 505. 86 255. 41 350. 05 392.96 507.96 665. 42 2.50.76 245. 11 is: 31 S341.73 532. 88 671.44 363.84 592. 48 261.24 888.77 913.23 525. 42 479. 94 521.74 621.08 393.07 223.05 330.95 408.92 531.91 .559.62 210.46 237.67 136. 10 14.^ i4(; Western North Central . Minnesota Iowa Missouri North Daltota South Dakota Nebraska Kansas 447 32 234.43 43 ' 111.. 52 17 134. 15 163.38 114. 343.29 I 314.63 365.20 354. .50 467.94 549.09 205. 21 572.92 705. 27 326. 35 484. 20 390. 82 211.61 428.94 342.09 479. 78 367.90 255.. 57 316.24 208. 86 414.07 2.57. 61) 390. 46 365. 47 463.06 168. 65 247.96 330. 48 245.39 259. 15 426.25 } '150. 33 174.49 I 200.23 243.65 161.62 South Central division. 226.10 , 233.35 I 1.56.89 Eastern South Central . Kentucky Tennessee Alabama Mississippi 212.93 210.94 | 149.04 322.. 58 196. 12 166.54 150.40 294 62 224. 87 216.56 ! 147.93 171.17 1 97.32 129.32 I 97.76 Western South Central . Louisiana Arkansas Indian Territory Oklahoma Texas 241.09 I 265.48 t 170.04 220. 04 166. 44 37.29 181.20 316.90 209. 48 154. 88 170.40 107. 67 310.10 242.05 452.30 271.. 59 331.44 482. 73 Western division.. 605.29 686.78 Rocky Mountain. Montana Idaho Wyoming Colorado New Mexico 538.07 I 515.99 742. 18 359.03 1 450. 40 i 637.52 196.01 Basin and Plateau i 403. 08 Arizona. Utah.... Nevada . 854. 56 305. 13 535.98 .535.07 281. 44 509. 15 Washington. Oregon California . . . . 300.94 406,53 692.68 676. 50 470. 48 510.38 653.97 793. 45 476. 10 343.92 841.64 622. 84 529. 14 911.44 314. 4S 475. 24 197.51 055. 24 383.23 122.74 256. 77 1870 Currency basis. 779. 13 325. 81 468.32 310.24 1,092.38 1,123.88 791.67 443. 22 $295. 1 430. 78 023. 30 448. 80 689. 63 372. 87 280.66 260. 65 374. 66 248. 19 873.90 899. 10 633.26 364. 58 1860 1850 ,.33 ! 8259.77 276. 09 512.38 I 371.31 359.04 561.70 298.30 245.72 379. 70 268. 99 631.29 716.44 741.63 322. 62 REAL PKOPEKTY AND IMPROVEMENTS SUBJECT TO AD VALOREM TA.XATION. 1890 1880 368.30 441. 47 247. 49 395. IS 518.24 542.76 663.95 298. 28 317.95 182. 29 121.69 260. 65 191. 89 173.00 309. 06 319.97 438. 13 394. 76 190. 13 229. 92 315.94 283.26 316.14 418.92 414. 59 434.21 451.16 238.62 264.36 146. 83 354. 38 432. 48 .547.22 411.. 59 97.36 208. 62 1.53.51 138. 40 247.25 266.98 191.34 253.36 323. 09 443.80 252. 82 232. 16 226. 18 310.02 201.65 156. 05 214.13 245.14 348. 56 195. 12 182. 92 411., 58 316.66 229.23 172.09 470.42 ,592. 97 316. 99 300. 52 676.05 482. 81 352. 84 605.04 434. 93 193. .57 2-S5. 87 350., 50 315.81 1.52. 10 183.94 2.52.76 226. 61 153.07 202.69 2.58. 47 3.56.04 202. 26 .180.94 248.02 161.32 124. 84 171.30 196. 11 278. 85 156. 10 253.33 386.25 282. 27 484.03 347.94 154. 86 228. 70 146.02 144. 79 605.80 462.26 I 116.82 115,83 484. 64 444.29 349.73 481.29 444. 29 349. 73 481.29 507. 62 294. 47 695.34 584. 74 490. 87 166.99 j 299.. 56 ' 232.33 564. 16 527.02 321.17 232.06 230. 96 312.84 216. 40 290.02 173,68 357,72 313.11 268.91 337. 49 244.03 424.63 369.80 265.30 290.62 162. 79 304. 55 167.83 410.29 219.09 S336 72 78 691 ^677,51' 402 63 357 72 349,34 844,08 1 746 57 601 62 •1303,01 I ,52,59,83 494,29 427,93 551,67 472,81 3,W,88 376. 41 339. 61 714.68 703. 66 3.50.35 561.18 473.01 698. 15 402. 10 450. 12 172. 26 273. 77' 667. 49 389. 21 388,36 2lil,75 358. 40 403.56 723.06 172.94 160.93 9i;.79 91,79 78.31 107,97 113, .58 28(;,82 322, 18 376, 96 395. 16 614.65 164.44 1,58, 89 103, 60 87,81 78,22 122, 49 154,81 304. 38 227.35 I 218.30 1 239.66 154. (i6 134.81 ■ 328, 16 342,72 1'41,,53 439,03 574, 95 267,91 3,53.71 214. 99 623. 17 680. 66 367. 42 410. 78 458. 26 391.32 359. 57 166. 76 249.34 343.11 394.08 495, 32 154, 44 169,78 80,35 72,66 77,81 90.77 70.08 249.04 232.95 206. 66 336. 57 253, 10 153,53 3,53,26 275, 41 266, 40 246,13 I 136,93 186,13 i 43,13 .303.09 I 112.85 225.83 I 144.56 231.70 223.86 267.51 210.05 460, 68 291, 13 352.04 I 1,S4,,50 i 254, 74 I ( 233.57 j I 324, 73 I 108,89 I 165,28 381,43 194, 01 223.90 366. 73 .31)8.32 108,77 168, 94 341,98 272, 30 186, 96 264, 43 262, 10 172,07 2t.fl,57 182,97 176, 16 121,74 108,86 4,57,06 344, 66 448, 25 643, 84 606,70 616, ,52 413.85 443,21 303,84 163,07 278, 43 296, 61 194,75 312.76 343. 64 336. ,56 146,32 1 1,-,S. 95 127,71 216,93 143,81 91,29 90,89 162,, 86 146,43 I 110,57 160, 79 126, 85 61,29 70,23 202,72 165,70 102,25 90,73 176.90 115. 06 437.37 173.56 149.40 t 105.90 142.70 96.99 130.18 69.48 1870 Currency liasi.s. S257. 14 373,38 Gold Imsis, ,S206, 74 298, 70 441.19 .352,95 214,67 267,77 245, 02 618, 27 611,34 379,77 171,74 234.22 196.02 494. 62 489,07 303, 82 346,53 349,72 495.35 304. 29 196.31 289. 17 389.91 368. 41 542.43 227.82 217.02 116.54 1 279.78 396. 28 243. 43 231.34 311.93 294. 73 433. 94 172.26 173. 62 93.23 77.77 169.36 121.57 107. 58 216.17 62. 22 135. 48 86.06 173,14 218, 46 366, 68 273.78 137.18 189.74 239,24 174,77 292, 46 219,02 109. 74 151.79 191.39 210.75 108.60 141. 18 189. 79 243. 15 1 311.94 179.75 112.94 151.83 194. 52 249. 65 143.80 174.83 ' 139.86 235.79 177.22 ( 117.58 142.86 ] 173. 22 251 96 185.37 84.07 ,8,-,. 37 203, 24 234,35 ,503,24 222,84 84,07 I 88, 22 86, 65 103, 25 379,05 362, 62 367,52 292 16 294 64 345 55 415.74 208. 85 118.24 154 73 209.63 392 90 376.96 797 91 100.08 242. 07 315.81 128. 56 179,69 I 236,01 475,00 ' 170, 66 385, 84 186, 72 129,66 70,46 216, 75 1,83, 22 40,05 129,61. 263,23 130 25 97,01 102, 66 213,29 254, 85 380, 88 236,76 • .508, 00 (i28. 60 361,63 239, 96 635.60 507. 18 343.06 737.88 150.91 186. 46 539.24 11,8 73 248, 16 188,63 141.78 94.06 114.29 138. 58 210. 58 104. 20 1860 S221.76 269.07 307.04 138.02 182.90 208.32 386. 18 479.77 416.13 252. 70 110.32 213, 35 182, 48 351,06 368.42 260. 02 238,91 194,22 275, 63 224, 93 193, 10 184, 60 219, 64 234, 14 96,10 440,83 261.82 182.30 312.84 186.08 196. 66 158. 27 238. 46 2/8. 78 177.33 154. 68 117.23 184. 41 170.06 164. 69 207,59 121,28- 82,51 1,58, 17 134,21 90, 62 122,62 222,1 293,87 216, 10 167.77 166. 00 191.06 161.30 170.44 114,27 64, 33 T3,,54 93,80 147.03 221. 41 129.82 i 16,02 81,54 97,94 198,76 1 1,50,07 201.64 240. 49 198. 23 160.79 199. 46 261. 17 396.47 145.26 127., 57 137. ,59 1.32,47 128,45 94,72 221,77 107,95 159,66 ,56,74 81,21 343, 48 110,07 105.98 102, 76 75. 78 177,42 86,36 127, 72 44,59 64,97 274,78 214,85 194,39 315,09 214, 85 194,39 316,09 186, 15 133,07 75,05 6,08 161,81 119, 69 176.07 180.18 107. 69 102. 21 107. 45 236, 26 341,13 82,77 132, 41 130, 66 43,64 29, 69 29,69 192, 13 300,69 176,54 1 Dakota territory. 848 WEALTH, DEBT, AND TAXATION. Table 4.— TOTAL LEVIES OF AD VALOREM TAXES, BY STATES AND TERRITORIES; 1860 TO 1902. STATE OR TERRITORY. Continental United States . North Atlantic division. . New England Maine New Hampshire . Vermont Massachusetts. . . Rhode Island Connecticut Southern North Atlantic. New York New Jersey - . . Pennsylvania. South Atlantic division Northern South Atlantic . Delaware Maryland District of Columbia. Virginia West Virginia Southern South Atlantic . North Carolina South Carolina Georgia Florida North Central division. . . Ea.'^tem North Central. Ohio Indiana Illinois Michigan Wisconsin "Western North Central - Minnesota Iowa Missouri North Dakota South Dakota Nebraska Kansas South Central division. . . Eastern South Central . Kentucky- - Tennessee . . Alabama. . . Mississippi. Western South Central. Louisiana Arkansas Indian Territorj . Oklahoma Texas Western division .. . Rocky Mountain. Montana Idaho Wyoming Colorado New Mexico. . . . Basin and Plateau. Arizona Utah - Nevada Pacific . Washington. Oregon California. . - 1902 $724,736,539 288,242,080 1,306,035 i, 855, 776 1,166,443 ,910,538 1,219.496 i, 132,952 1,020,830 1880 $471,365,140 r.9,072,262 8313,921,474 136.622,143 52,505,173 42, 491, 760 132 20, 58, 711,107 955, 483 269, 455 46, 365, 049 27,768,143 316,451 698, 304 360, 880 895, 765 506, 743 18,596,906 3 3 8, 207 172 47, 27, 53, 23, 20 975, 3.55 736, 344 204, 167 681,040 430, 997 453, 657 968, 418 013, 308 476, 734 503, 363 95,009,517 00, .518 ti02, 580 784,069 186.004 329,195 499. 415 847, 136 ,151,790 27,107,002 461,813 626, 068 899, 556 179, 566 478.370 445, 857 271,000 106,0,35 683, 526 05. 546. 623 091.. -.44 895, 395 074, 337 740, 770 409, 834 5,099,7.50 1,034,481 2,848,322 610,947 4,922,858 4, 063, 040 2,106,396 31.503,666 3,797,417 6, 112, 197 126,567,089 6, 182, 135 3,1^9,192 1,746,111 24,326,877 2,092,715 5,365,739 94,130,374 75,126,502 14, 103, 525 37,337,062 32,687,813 10,869,878 56,392,976 8,958.005 28,779,334 21,552,644 1870 Currency liasis.: Gold loasis. 922, 179 8,173,075 3.280.110 5,230,614 3,253,900 12,827,935 2,394,458 2,745,048 5,711,990 1,976,439 181,699,222 110,233, .506 33,889,417 15,684,064 33,030.429 14,477,767 13,191,899 71,465.666 14,197,934 604, 257 5, 437, 462 1,469,254 4,693,486 1,093,475 7, 354, 710 1,916,132 1,>8.39,983 3,013,777 584, 818 78, .302, 680 25, 766. 6,58 11,943,630 24,586,018 8,627,949 7,588,325 36,489,692 12,707,428 15.175.4,32 16,447,206 I 2,427,663 3,626,313 8,325,666 12,756,148 36.522,622 18, 787, 7S7 7, 379, ,326 5,636,772 2,968,352 2,803,337 17,734,835 5,103,675 2,813,791 4,346,300 11,061,605 11,831,491 2 478,066 2, 792, 480 4.979,650 22,790,152 11,996,700 5,201,017 2,615.567 2.061.978 2,217,138 10,794,462 4,386,640 . 1,839,0£0 $280,591,521 , $226,185,629 123,807,890 <3,303,<;01 90,046,312 34,647,569 6,348,645 3,266,793 ! 1.647,128 24,922,900 2,170,162 6,064,843 I 80,498,429 48,550,308 "7,416,724 24,531,397 23,212,138 ; 14,908,459 4,278,910 2,604,634 1,237,703 19,938,320 1,736.122 4,851,874 : 64,398,743 ' 38,840,246 5,933.379 19,625,118 , 18,569,710 11,974,767 418,092 6,632.842 1,681.569 4.613,798 1,722,168 8.243,679 2,352,809 2.767,676 2,027,029 496,166 I 96,271,274 334,474 ; 6, 306, 274 1,265,265 3.691,038 1,377,726 6,594,943 66,943,604 1 23,626, ,548 10,791,121 21,825,008 6.412,957 5,387,970 29,327,070 2,648,372 9,055.614 13,908,498 213,867 1,027,327 2,673,992 15,831,061 5, 730. 118 3.381,679 2,982,932 3, 736, 4,32 11,067,189 7,000,722 2,866,890 1 , 882, 247 2,214.140 2,101.623 396, 933 77,017,019 .53, 654, 883 18.821,2*8 8,6,32,897 17,460,006 4, 330, 366 4, 310, 376 23,462,136 2,118,697 7,244,491 11,126,798 -'ll,0;i4 821,862 2, 139, 194 21,610,600 12,064,849 4,584,094 2,705,263 2, 386, .346 2,989,146 8,846.751 5,648,578 2,293,512 9, 817, .369 41,383,221 11,. 365, 851 1 2,347.370 761 . 661 784, 333 6.419,271 1,043,316 3,17 793 00-', 727 920, 174 312, 092 838, 379 1,601,504 736,910 6,209,714 2,.K.S7.m3 18,754,850 1 Reports incomplete. 18,964,363 3,117,062 383,947 186, 769 230. 228 2, 152. 008 164,100 293,036 436, 238 871,673 14,247,364 605,417 1,113,942 12,628.005 - Dakota territory. 1,129,577 10,411,969 903,661 10,041,988 1860 $94,186,746 8, 115, .571 13,564,907 2, 267, 1,261, 13 7, 436, 578 686,133 1,015,037 25,560,664 15,363,422 1,457,606 8,729,736 9,579,817 6, 297, 693 1205,891 2,158,895 260, 218 3, 672, 689 3,282,124 1,044,732 1.280, .386 797,885 159, 121 30,972,624 23,530,844 9,61lT02i 3,701,362 6,121.766 1,766,694 2,330,011 7,441,7 666,007 2. 378, 400 4.109,663 91,863 195.867 11,186,449 5,057,011 2, 148, 241 1 , 102, 793 851, 171 964,806 6, 129, 438 4,960,780 635, 393 830,920 198,627 174,711 34, 471 362. 197 61,014 1,018,9,S6 31 , 323 167,3,56 820, 308 163, 992 580,956 '.817,116 664, 736 168,821 139,769 27, 577 289,7.58 48,811 815,189 25,058 1.33,884 656, 247 8,562,063 533, 265 3,332,286 29,790 29. 790 05,006 65,006 3,237,489 163,992 ,57,311 580,956 199,056 7,817,115 2,981.122 TAXATION AND REVENUE SYSTEMS. 849 Table 5.— PER CAPITA LEVIES OF AD VALOREM TAXES, AND TAX RATE PER $100 OF ASSESSED VALUATION, BY STATES AND TERRITORIES: 1860 TO 1902. PER CAPITA LEVIES OF AD VALOREM TAXES. TAX BATE PER SlOO OF A3aES.?ED VALUATION. STATE OR TERRITORY. 1902 1890 1880 1870 1 1860 1 1902 1890 1880 1870 Currency basis. Gold basis. 1860 Continental United States $9. 22 87. 53 S6.26 S7.28 S5.87 S3. 00 $2.05 $1.85 81.83 81.98 $0.78 13.21 10.29 9.42 10.07 8.06 3.69 1.83 1. 64 1.77 1.87 l.,59 0.97 13.29 11.17 10.60 12.42 9.94 4.33 1.55 1.47 l.,58 0.84 Maine 9.78 9.95 5.52 17.06 13. 65 8.53 13.17 7.45 10.79 6.33 14.07 10.99 8.19 9.97 7.99 9.16 5.25 13.64 9.74 8.62 8.97 S.63 10.23 4.68 17.10 9.98 11.28 9.14 6.82 8.18 3.74 13.68 7.98 9.02 7.31 3.59 3.87 2.88 6.04 3.93 2.21 3.43 1.95 2.04 1.17 1.58 1.45 1.21 1.95 1.59 1.54 1.30 1.48 1.18 1.70 1.72 2.20 1.56 2.01 1..54 1.07 1.84 1.87 2.62 2.18 1.61 1.57 0.89 1.43 2.08 1.46 1.02 1.07 0.96 0.55 0.30 1.06 17.49 10.54 8.95 4.31 12. 53 9.76 7.10 3.69 11.09 7.92 6.72 2.84 11.08 8.19 6.97 3.97 8.86 6.55 5. ,58 3.18 3.98 2.17 3.00 1.79 2.22 2.19 1.49 1.60 1.98 1.58 1.40 1.44 2.13 1.28 1.71 1.27 2.47 1.19 1.87 1.41 49 rennsylvania South Atlantic division 1.21 0.38 6.06 5.14 4.19 5.53 4.42 2.55 1.56 1.47 1.27 1.40 0.61 7.00 8.79 11.62 3.64 5.52 3.02 6.47 7.84 9.90 3.16 4.27 2.37 4.12 ,5.82 8.27 3.10 3.22 1.75 3.34 8.49 12.01 3.77 3.90 2.62 2.67 6.79 9.61 3.02 3.12 2.10 1.83 3.14 3.47 2.30 1.91 1.46 1.50 1.37 2.16 1.67 1.39 1.54 1.49 1.26 1.74 1.41 1.01 1.09 1.48 1.47 1.36 1.28 0.65 1.66 2.13 1.26 1 ''3 0.52 0.73 0.63 1.13 1.44 0.22 2.04 2.73 3. .58 4.79 9.90 1.48 2.38 3.11 5.05 8.13 1..37 1.85 1.95 2.17 6.56 2.20 3.92 2.22 2.64 7.42 1.76 3.14 1.78 2.11 5.94 1.05 1.82 0.75 1.13 3.40 1.15 1.91 1.76 2.60 2.47 1.02 1.63 1.37 2.15 2.37 1.23 1.38 1.20 1.89 2.09 1.80 1.50 1.16 1.53 2.40 2.29 0.36 Georgia 0.13 10.47 8.18 7.00 7.34 5.87 3.40 2.34 2.24 1.98 Ohio Illinois Michigan 11.15 ,10.84 10.56 9.48 9.61 9.00 9.23 7.11 8.65 6.91 7.82 8.04 8.05 «.04 7.99 5.27 5. 77 5.76 8.83 6.42 8. .59 4. ,57 5.11 7.60 7.08 6.14 6.87 3.66 4.09 6.08 4.11 2.74 3.58 2.36 3.00 3.43 2.38 1.97 5.16 1.66 1.38 2.76 1.91 1.82 4.09 1.61 2.29 2.69 1.88 1.64 3.13 1.67 1.87 2.38 2.01 1.63 4. .52 1.99 1.62 2.88 1.00 0.90 1.57 1.08 1 25 1 39 9.65 10.17 6.82 11.44 10.69 8.89 10.14 3.90 9.76 7.94 6.14 13.29 11.03 7.86 8.94 3.35 5.57 6.81 5.46 } 13.54 6.17 5.00 2.56 6.02 7.58 8.08 10.98 8. 35 7.34 4.18 4.82 6.08 6.46 10.78 6.68 5.87 3.34 3.87 3.52 3.48 2.33 3.96 1.75 f 3.13 t 2. 31 .3.27 4.09 1.73 2.16 2.92 1.85 2.75 2.59 4.51 3.67 1.43 1.68 2.77 2.11 } .2.35 3.08 3.10 1.63 3.15 2.99 2.60 10.47 1.88 2.90 1.80 2 08 Iowa Missouri 1.18 1.54 3.19 1.83 1.94 Nebraska 1.24 0.87 0.41 3.50 2.92 2.15 3.59 2.87 1.28 1.68 1.39 1.44 1.59 27 Kentucky - Tennessee Alabama 4.74 3.68 2.59 2.61 4. 35 3.97 3.19 1.96 2.17 3.96 3.15 1.63 1.63 1.96 3.24 4.34 2.69 2.99 4.51 0. 45 3.47 2.15 2.39 3.61 4.36 1.88 0.99 0.88 1.21 3.51 1.47 1.88 1.65 1.73 1.82 1.36 1.47 1.16 1.68 1.49 1.40 1.10 1.68 2.00 1.90 1.40 1.33 1.92 2.11 2.22 0.41 0.29 0.20 0. 19 "Western South Central 0.69 Louisiana Arkansas 5.91 3.30 0.62 6.72 4.26 15.29 4.56 2.49 4.67 2.29 9.71 5.92 7.77 4.74 7.01 1.46 2.89 1.98 1.67 4.27 1.34 2.55 2.18 1.61 2.74 2.13 2.79 3.03 1.14 0.35 4.39 13.67 2.87 10.73 1.38 10.51 1.10 10.14 0.88 5.38 1.28 1.99 1.43 2.23 0.76 2. 53 0.20 1.77 Rocky Mountain 14.74 13.47 7.67 4.71 3.77 0.23 2.81 2.61 2.44 1.49 0.14 Idaho Wyoming Colorado 15.53 11.11 11.16 19.34 7.15 11.03 17.76 9.02 12.92 15. 57 6.79 10.14 9.80 5.73 11.07 11.07 1.37 6.49 9.64 • 11.65 3.78 9.09 0.66 7.33 7.71 9.32 3.02 7.27 0. .53 .5.86 2.20 3.09 2.48 3.03 3.65 2.74 2.08 2.98 2.41 2.91 2.41 1.99 2.06 2.90 1.69 2.89 1.12 2.53 2.00 3.30 0.62 2.09 0.34 2.67 0.32 1.38 0.14 1.56 12. 59 9.81 14.57 16.42 14.06 7.70 IB. 08 14.35 7.25 3.02 14.00 12.78 3.24 1.93 19.31 12.68 2. .59 l.,54 15.45 12.68 4.18 2.41 2.10 2.42 3. 43 3.32 2 12 2.99 1.51 2.90 1.80 3.16 1.76 2.98 2.16 2.22 1.33 3.19 2.74 Utah Nevada Pacific 1.61 1.56 7.29 4.94 3.79 7. S5 1.99 16.43 11.43 17.81 14.91 9.20 15. 52 6.73 6.37 14.60 6.85 6.39 13.95 6.85 6.39 13. 95 2.39 1.74 1.70 2.12 2. 12 2^18 1.54 1.83 2.90 1 30 Oregon - 1.05 2.13 1 Dalcota territory. 932—07 54 850 WEALTH, DEBT. AND TAXATION. Table 6.— ESTIMATED TRUE VALUE OF ALL PROPERTY, LEVIES OF AD VALOREM TAXES, AND TAX RATE PER SlOO OF ESTIMATED TRUE VALUE, BY STATES AND TERRITORIES: 1902, 1890, AND 1880. STATE OR TERRITORY. ESTIMATED TRUE VALUE OF ALL PROPERTY. LEVIES OF AD VALOREM TAXES. TAX RATE PER ESTIMATED VALUE. 3100 or TRUE 190-2 1890 1880 1902 1890 1880 1902 1890 1880 S97, 810, 749, 590 J66, 037, 091, 197 21,4.35,491,864 5, 222, 758, 209 $43,642,000,000 ^ i7,M3rooo7ooo $724,736,f39 8471,365,140 1 S313, 921, 474 $0.74 ISO. 73 «).72 35, 304, 035, 412 8,287,862,175 288, 242, 080 179,072,262 136,622,143 0.82 0.84 0.7S 4,978,000,000 511,000,000 363,000,000 302,000,000 2,623,000,000 400,000,000 779,000,000 12, 565, 000, 000 6,308,000,000 1,305,000,000 4,942,000,000 3,759,000,000 76,306,035 52, 505, 173 42,491,769 0.92 1.01 0.85 728,878,231 494, 467, 527 345,123,695 4,657,741,384 754, 957, 22S 1,306,694,410 27,016,172,937 13,637,180,172 2,984,606,554 10,394,380,211 7,308,036,504 489, 134, 128 325, 128, 740 265,667,323 2,803,646,447 504, 162, 352 836,120,219 16,212,733,656 8,576,701,991 1,445,285,114 6, 190, 746, 660 5,132,980,666 6,855,776 4,166,443 1,910,538 49,219,496 6, 132, 952 8,020,830 211,936,045 132,711,107 20,955,483 58,269,455 46,365,049 4,922,858 4,063,640 2,105,395 31,503,666 3, 797, 417 6,112,197 126,567,089 5, 182, 135 3,179,192 1,745,111 24,326,877 2,692,715 5,365,739 94, 130, 374 0.94 0.84 0.55 1.06 0.81 0.61 0.78 1.01 1.25 0.79 1.12 0.76 0.73 0.79 1.01 New Hampshire 0.8S 0.58 0.93 0.67 0.69 0.75 New York 7.5,126,502 14, 103, 525 37,337,062 32, 687, 813 56,392,975 8,958,065 28, 779, 334 21,652,644 0.97 0.70 0.66 0.63 0.88 0.98 0.60 0.64 0.89 0.69 0.58 0.57 4,564,944,555 2, 906, 021, 527 2,260,000,000 27, 768, 143 19, 869, 878 14, 197, 934 0.61 0.68 0.63 220, 986, 229 1,414,430,565 984,561,473 1,195,139,938 749,826,350 2,743,091,949 175,678,795 1,085,473,048 343, 596, 733 862, 318, 070 438, 954, 881 2, 226, 959, 139 136,000,000 837, 000, 000 220,000,000 707,000,000 350,000,000 1,509,000,000 461,000,000 322,000,000 606,000,000 120,000,000 16,186,000,000 1,316,451 10, 698, 304 3,350,880 6,895,766 5, 606, 743 18,596,906 922, 179 8, 173, 075 2,280,110 5,230,614 3,233,900 12, 827, 936 604,257 5, 437, 462 1,469,264 4,693,486 1,993,475 7,364,710 0.60 0.76 0.34 0.58 0.73 0.68 0.62 0.76 0.66 0.61 0.74 0.58 0.44 0.65 0.67 0.66 0.57 0.49 762,027,169 635,765,635 1,051,723,060 393,576,085 37, 133, 810, 732 584,148,999 400,911,303 852,409,449 389,489,388 25, 265, 915, 549 15,04l76357524^ 3,975,355 3,736,344 8,204,167 2,681,040 267,430,997 2, 394, 458 2,745,048 6,711,990 1,976,439 181,699,222 1,916,132 1,839,983 3,013,777 684,818 113,992,172 0.52 0.70 0.78 0.68 0.72 0.41 0.68 0.67 0.51 0.72 0.42 0.57 0.5O 0.49 0.70 21,826,007,280 57482,986,959 2,856,137,372 7,896,516,296 2,968,350,320 2,622,016,333 15,307,803,452 2,928,671,451 3, 708, 192, .565 3,502,065,219 639,091,737 616, 286, 759 1,817,883,418 2,095,612,303 9, 129, 820, 950 "^3,9697520; 114 1,446,308,474 1.0.30,447,989 869,848,369 622, 915, 282 5,160,300,836 10,848,000,000 3,238,000,000 1,681,000,000 3,210,000,000 1,580,000,000 1,139,000,000 5, 338, 000, 000 172,421,480 110,233,566 78, 502, 680 25,766,658 11,943,630 24, 686, 018 8, 627, 949 7,588,325 35,489,592 0.78 0.73 0.72 3,951,382,384 2,096,176,626 5,066,751,719 2,095,016,272 1,833,308,523 10,214,280,025 47, 459, 657 27,968,418 53,013,308 23,476,734 20, 503, 363 96, 009, 517 33,889,417 15, 584, 064 33,090,429 14,477,767 13, 191, 899 71,465,658 0.87 0.98 0.67 0.79 0.78 0.62 0.86 0.74 0.66 0.69 0.72 0.70 0.80 0.71 0.77 0.55 0.67 0.66 1,691,861,927 2, 287, 348, 333 2,397,902,946 337, 006, 506 425, 141, 299 1,276,685,514 1,799,343,601 6,401,281,019 792, 000, 000 1,721,000.000 1,562,000,000 } -'118,000,000 385, 000, 000 760,000,000 3,882,000,000 17,760,618 22, 602, 580 21,784,fc69 f 4,186,004 \ 4,329,196 9, 499, 416 14, 847, 136 57, 151, 790 12,707,428 15,175,432 16,447,206 2, 427, 563 3,626,313 8, 325, 666 12, 756, 148 36,522,622 4,346,300 11,061,605 11,831,491 !■ =478,066 2, 792, 480 4,979,660 22, 790, 152 0.61 0.61 0.62 f 0.66 \ 0.70 0.52 0.71 0.63 0.75 0.66 0.69 0.72 0.85 0.66 0.71 10.59 0.65 0.64 0.76 North Dakota 1 2 0.40 0.73 0.62 0.59 3.137,204,648 1,172,232,313 887,956,143 622, 773, 504 464, 242, 688 3,264,076,371 495, 301, .597 466, 147, 422 169, 765, 462 48,285,124 2, 105, 576, 766 6,811,422,099 2,207,977,674 2,389,000,000 902,000,000 705,000,000 428, 000, 000 354,000,000 1,493,000,000 382, 000, 000 286,000,000 27,167,002 ~ " l(>746lT813~ 7,626,068 4, 899, 555 4, 179, 666 29,984,788 18, 787, 787 11,995,700 0.68 0.60 0.50- 7, 379, 326 5,636,772 2, 968, 352 2,803,337 17,734,836 5,201,017 2, 515, 567 2,061,978 2,217,138 10, 794, 452 0.72 0.74 0.66 0.67 0.58 Oji^ 0.63 0.07 0.56 0.53 0.73 0.63 0.63 0.48 0.62 10.58 0.58 0.36 0.4S 0.63 0.T2 023, 693, 504 704,063,091 403, 646, 999 549, 660, 425 2,579,236,817 8,935,046,992 2,668,360,083 8, 478, 370 4, 445, 857 271.000 3, 106, 035 13,683,526 65, 546, 623 5, 103, 675 2,813,791 4, 386, 646 1,839,090 1.03 0.62 1.15 0.64 Texas /. - - 825, 000, 000 2,282,000,000 9, 817, 369 41,383,221 4, 568, 716 18, 964, 363 0.47 0.61 0.65 0.83 412, 000, 000 19,211,880 11, 355, 851 3,117,052 0.72 0.51 0.76 680, 104, 185 309,623,335 305, .502, 160 1,072,8.56,366 300,274,037 940,552,000 453, 135, 209 207,896,691 169, 773, 710 1,146,712,267 231,459,897 718,615,878 40, 000, 000 29,000,000 54,000,000 240,000,000 49,000,000 311,000,000 41,000,000 114,000,000 156, 000, 000 1,559,000,000 62, 000, 000 154,000,000 I,. 343, 000, 000 4, 091; 644 1,895,395 1,074,337 10, 740, 770 1, 409, 834 5,099,750 1,634,481 2,848,322 616,947 41, 234, 993 2, 347, 370 761,561 784,333 6,419,271 1,043,316 3, 175, 793 383,947 186, 769 230,228 2, 152, 008 164, 100 1, 699, 947 293, 036 436,238 871,673 14,247,364 0.60 0.61 0.35 1.00 0.47 0.54 0.62 0.37 0.46 0.66 0.45 0.44 95 64 43 0.9O 33 5L 284, 658, 898 4.10,212,356 205, 680, 747 5,326,133,909 188, 880, (176 .349,411,234 180,323,668 3, 884, 828, 547 760, 698, 726 .590, 396, 194 2, .533, 733, 627 838,379 1,601,504 736,910 26.861,577 0.67 0.63 0.30 0.77 0.44 0.46 0.41 0.69 71 Utah 0.38 66 Pacific 0.91 Wasliington Oregon 916, 636, 247 742, 466, 481 3,667,032,1,81 9,002,727 4, 920, 174 27, 312, 092 .5,209,714 2,887,013 18, 764, 850 505, 417 1.113,942 12, 628, 005 0.98 0.66 0.74 0.68 0.49 0.74 0.82 0.72 0.94 1 In computing this r^ite, the i-stimated true value of property in Oklahoma and Indian Territorj' is excluded. - Dakota territory. TAXATION AND REVENUE SYSTEMS. 851 Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880. ALABAMA. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. LEVIES OF AD VALOREM TAXES COXJNTY. Total. Per capita. Total. Per capita. 1902 1890 1880 1902 1890 1880 1902 1890 1880 1902 1890 1880 The state $296,135,540 8258,979,576 8122,867,228 J156. 54 S171. 17 S97. 32 84,899,555 82,968,3,52 $2,061,978 $2.69 81.96 $1.63 3,109,360 3,008,948 4,312,906 2,434,972 2, 423, 133 3,740,738 3,405,139 8,464.393 3,863,012 2,642,920 2,534,021 1,712,457 2,789,132 1,279,817 1,382,616 1,753,750 4,107,806 2,414,183 1,372,052 2,757,096 1,868,686 2,662,976 2,734,086 9,273,224 2,899,300 2,865,083 3,540,178 4,840,818 1,686,737 1,647,510 1,976,660 2,879,416 2.981,067 3,137,798 4,133,423 44,915,034 1,696,475 4,125,541 2,194,447 4, 758, 663 3,469,583 3.840,200 2,994,729 8,703,737 4,205,075 1,464,489 2,414,328 22,716,201 2,365,035 21,211,939 4,612,371 3,242,766 1,809,755 3,948,310 1,840, .500 2,579,234 4,361,814 2, 757, 241 3,909,996 6,767,688 3,184,884 6,172,992 5,380,790 1,974,688 3,096,379 785,. 368 1,891,190 2i 116, 457 4,979,874 1,641,916 2,748,102 3,734,288 2,973,861 9,791,751 3,131,838 2,548,493 2,184,997 1,274,430 1,992,373 1,010,991 1,279,748 710,807 6,600,032 1,664,057 1,331,002 726,324 1,135,386 1,491,465 1,664,960 9,475,330 5,260,201 2,356,596 2,097,645 5,001,694 1,577,158 1,382,388 781,674 2,586,048 2,877,127 2,359,336 3,926,396 39,102,316 1,552,226 ' 6,766,810 2,785.368 3,982,346 3,1,57,584 4,017,636 2,109,365 6,904,323 3,181,515 1,067,936 1,777,149 16,756,904 1,627,905 17,129,953 6,313,710 3,282,097 1,412,366 2,920,347 1,369,715 2,250,960 3,083,818 3,832,245 3.683,924 6,335,400 2,626,147 5,221,286 4,702,113 1,433,679 2,823,414 577, 504 1,388,810 931,323 2,648,075 758, 179 1,096,313 3,113,359 1,975,751 2,020,709 1,851,060 1,383,210 868,439 983,545 1.045,915 655,467 628, 113 388, 2a5 1,862,495 724,040 886,702 186,561 583, 316 443,796 722,293 5,811,342 566, 824 1,302,005 630,000 1,327,312 .569,497 692,557 216, 693 2,025,624 2, 487, .596 1,081,193 2,526,647 3,426,916 592, 185 1,766,343 2,254,310 2,382,701 2,630,448 2,988,969 1,733,261 3,622,1.59 2,355,357 ^ 295,974 969,383 16,538,487 854,370 8,881,237 1,601,076 2, 548, .513 1,230,770 1,689,502 595,577 1,830,806 879,836 1,868,112 2,783,880 2,560,094 1,611,620 2,594,176 530,149 6.58,604 2,316,791 105, 709 165. 10 214.25 122. 52 126.31 103. 74 113. 63 128.08 241. 27 114.28 124.53 149. 80 93.79 96.76 73.70 104. 71 77.16 180. 40 133. 40 84.74 163. 06 91.08 142. 17 124.38 166. 43 120.56 106. 22 298 75 170. 16 117. 18 93.20 96 13 116. 96 94.00 81.70 133. 32 297.84 103. 04 1.52. 10 109. 70 146. 64 153. 35 106 29 124. 45 194. 21 106. 84 96.83 100.25 349. 65 96.13 281. 99 154. 95 100. 48 73.01 131. 08 81.68 93.18 219. 86 113. 73 117. 28 182. 62 104. 36 165. 46 199. 45 167. 72 ■ 84.61 77. 35 141. 87 236. 60 142. 70 118. 77 126 33 137. 98 137. 42 289. 40 119. 00 124.57 150. 18 72.72 88.06 64.13 96.82 58.41 277. 38 114.02 83.68 96.25 73.61 110. 98 96.66 192. 00 249. 23 108. 44 242. 04 228. 11 122. 99 129.42 73.12 117. 51 104. 62 94.95 140. 06 441. 83 109.41 242. .50 134.40 138. 79 148 94 127. 34 114. 40 181. 13 96.13 94.12 93.86 324. 83 86.72 304.96 220. 59 111. 89 62.86 119. 57 79.66 93.43 177. 71 183.48 124.57 215. 89 99.18 172. 02 292. 46 180 67 91.62 88.14 105. 95 108. 26 74.99 79.92 71.27 107. 11 100.65 103. 14 78.97 72.39 80.66 62.52 58.74 50.66 48.12 47.82 116. 30 57.44 58.61 33.08 49.75 69.83 56.98 119. 99 44.72 74.39 110. 16 86.20 56. 19 75.66 49.68 92.36 93.68 .57. 63 100. 61 147. 25 48 77 83.45 105. 38 87.40 121. 78 95.87 99.78 96.27 76.25 31.61 66.46 339. 93 49.99 169. 63 97.46 82.90 57. .30 81.86 35.93 73.71 60.84 108. 38 96.90 109.69 68 87 103. 95 56. 93 146 11 72.79 ■ 24. 86 38,746 40,622 08,030 36,974 36, 623 51,957 48,067 137,639 48,216 37,001 36,162 25, 686 38,866 20,449 22, 165 33, 191 63,975 34,. 591 21,043 42,557 33,584 42,799 37,556 165, 684 42, 486 41,178 62,312 84,800 26, 442 30,022 39,214 37,167 43, 126 50, 498 68, 361 817,323 21,706 65, 280 30,200 69,871 46,695 49,184 41,027 147,560 .55, 413 25, 731 38,714 626, 176 34,293 409,146 83,665 48,397 32,088 59,546 29,232 33, 329 62,613 38,473 47,6.51 93,661 47,089 101,908 86,312 27,956 42,051 13,077 16,734 17,349 60,190 14,778 25,004 33,912 28,118 135,448 24, 281 28,033 11,435 13,382 18, 189 9,963 13,580 8,886 .53,883 18,873 11,285 10, 166 11,077 17, 474 18,987 138,173 65,356 25,771 22,819 71,660 15,773 17, 301 11,004 21,211 32,110 19, 134 28,145 396, 683 12,618 66, 071 26, 026 40,271 29,729 27,134 20,809 86,828 25,316 13,708 19,517 368,464 16,279 253,043 65,172 31,845 19,773 47, 479 18,113 16,696 21,431 30,935 31,505 .56,316 31,. 540 55,344 37,695 11,467 24, 630 8,652 19, 178 9,864 52,860 13,270 14,917 48,930 25,299 24,567 21,466 21,719 11,092 13,468 16,212 11, 400 7,440 6,621 24,827 13,972 13, 661 5,445 10,932 9,050 11,478 105,345 9,082 21,441 10, 329 22,717 8,076 12,028 4,527 27,802 40,838 16,064 28, 178 65,634 9,320 19.996 26, 566 33,617 30,134 60,493 22,904 86,355 30, 192 3,650 14,386 389,724 15,666 192,694 19,576 37,911 20, 144 33, 969 11,915 25,022 12,341 21,336 41,903 35,444 21,013 38,429 7,195 9.190 30,908 2,407 2.06 2.89 1.93 1.90 1.53 1.58 1.81 3.92 1.43 1.74 2.14 1.41 1.36 1.18 1.68 1.46 2.81 1.91 1.30 2. .52 1.64 2.28 1.71 2.97 1.77 1.53 5.26 2.98 1.84 1.70 1.89 1.51 1.36 1.31 1.88 5.42 1.32 2.41 1.61 2.15 2.02 1.35 1.70 3.29 1.41 1.70 1.61 8 08 1.39 5.44 2.81 1.50 1.29 1.98 1.30 1.20 3.15 1.59 1.43 2 63 1.54 2.73 3.20 2.35 1.15 1.29 1.26 1.94 1.72 1.07 1.14 1.25 1.30 4 00 0.92 1.37 0.79 0.76 0.80 0.63 1.03 0.73 2.67 1.29 0.71 1.35 0.72 1.30 1.10 2.80 3.10 1.19 2.63 3.26 1.23 1.62 1.03 0.96 1.17 0.77 1.00 4.48 0.89 2.78 1.26 1.40 1.40 0.86 1.13 2.25 0.76 1.21 1.03 6.95 0.86 4.50 2.71 1.09 0.88 1.94 1.06 0.69 1.24 1.48 1.07 1.88 1.24 1.82 2.34 1.45 0.80 1.32 1.46 1.15 1.56 Bibb 1.40 Blount 0.97 Bullock 1.68 Butler 1.29 1.26 0.92 Cherokee 1.14 1.03 0.86 Clarke 0.91 Clay 0.88 0.68 Coffee 0.82 Colbert 1.64 1.11 0.90 0.97 0.93 1.42 Dale 0.91 Dallas 2.18 Dekalb 0.72 1.23 1.81 1.48 0.80 1.31 Geneva 1.04 1.27 Hale 1.64 0.80 1.12 2.39 0.77 0.96 1.24 Lee 1.23 1.40 1.62 1.32 2.27 0.98 0.39 0.99 Mobile . - 8.01 0.91 Montgomery 3.68 1.19 1.23 0.94 Pike 1.65 Randolph Russell St Clair 0.72 1.01 0.86 Shelby 1.24 1.46 1.62 0.90 1.54 Walker 0.76 Washington Wilcox Winston 2.03 0.97 0.57 ARIZONA. The territory .$39,083,228 828,050,234 89,270,214 8300. 94 8470. 48 8229. 23 81,634,481 8838,379 8293,036 812.59 814.06 $7.25 870,748 4,0.50,495 4, 456, 476 1,698,090 3,388,776 3,710,654 2,981,720 600,000 1 104 95 1 437. 84 1 808 21 1 321. 35 I 239. 29 866. 75 429.77 113. 67 33,521 231,067 169,844 62,326 135,550 90,909 94, 161 15,570 14.04 124 98 130.80 1 12. 53 1 9.57 21.24 13. .57 2.95 1,183,472 1,486,170 ■ 585. .59 262. 11 37.930 49,713 18.77 8 77 Graham 1 Based on population reported at the Federal census of 1900. 2 Organized since 1890. 852 WEALTH, DEBT, AND TAXATION. Table T.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. ARIZOIf A -Continued. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. LEVIES OF AD VALOREM TAXES. Maricopa 39, 636, 430 Mohave 999,161 Navajo 2 1,092,903 Pima 3,725,552 Pinal ' 1,680,936 SantaCruz^ i 1,303,311 Yavapai ' 5,220,736 Yuma 1 , 039 , 372 Total. 83,583,214 1,183,338 3,843,400 1,903,401 5,319,427 851,338 Per capita. 1880 190-2 $915,131 1 $471. 06 470,943 1291.64 < 1123.79 2,8.51,212 1253. 2,205,129 1,808,402 419,397 1 216. 09 1 286. 80 1378 34 1 25.5. 58 1890 ' 1880 612. 48 318. 73 $.508. 21 $160. 86 821. 01 395. 75 303. 43 I 167. 06 447. 75 724 42 360.74 130. 43 Total. P er capita 190-2 1890 1880 1902 1S90 1880 $336,858 44,965 43,716 172, 733 63,037 51,941 212,986 55,935 $153, 143 39,181 $27,575 13,731 i$17.44 1 13. 12 1495 1 11. 76 l&lO 1 11. 43 1 15. 43 1 13. 49 $13.94 27. 13 $4 85 11.54 123, 163 .54,341 ^ 117,325 -36,831 9.72 1 12. 78 1 6.90 12.10 168, 118 27,718 ■ 69,202 12,802 19. 36 10. 38 . 13.80 3.98 AKIvAXSAS. Arkansas. Ashley Baxter Benton Boone Bradley. Calhoun . Carroll.. Chicot... Clark Clay Cleburne. . Cleveland. Columbia. Conway... Craighead.. Crawford. . Crittenden. Cross Dallas Desha D rew Faulkner. Franklin. Fulton... Garland Grant Greene Hempstead . Hot Spring. Howard I ndependence . Izard Jackson Jefferson Johnson. . Lafayette . Lawrence. Lee Lincoln. . . Little River. Logan Lonoke Madison Marion Miller Mississippi.. . Monroe Montgomery . Nevada Ni-'wton. . , Ouachita. Perry FhilUps... Pike Poinsett. Polk Pope Prairie, . . Pulaski . . Randolph.. St. Francis. Saline S^'ott Searcy 8224,401,113 $174,737,733 ^ 3,466,400 2,781,658 1,054,875 4,900,877 2,237,297 2,484,300 1,831,400 1,033,368 3, 573, 587 1,970,693 1,388.930 1,373,834 3,020,400 2,273.698 3, 488, 381 1,033,137 926,891 2,713,114 1,304,097 2,841,886 ■2,974,794 896, 401 1,659,204 2, 737, 796 2,663,497 1,931,763 820, 764 1,528,598 2,159,199 2,808,024 4,761,9.56 3,721,203 4,079,814 2,403.483 1,434,995 3,091,765 2,901.381 2,115,079 1,930,2.52 1,191,614 1,891,834 2,790,773 2,315,1.55 2, .571, 131 1,, 529, 437 1,608,161 2,259,849 2,521,911 2,874,122 1,406,166 5,446,880 929, 155 3,176,929 4,037,308 2,123,819 3,346,282 970,715 2,320,720 3,178,621 1,830,711 1,6.53.103 4,036,039 1.323,332 3,846,909 8,968,770 1,637,910 4,379,310 1,. 570,. 589 2,861,287 7,042,218 2, 408, .597 2, 188, .570 3,172,625 2,671,018 1,701,900 2,467,185 l,169,a58 2,921,611 2,423.5,33 1,802,238 2,184,869 3,100,925 4, 184, 763 1,818,461 1,808,510 1,015,1.58 2,837,890 3,521,347 1,733,198 1,042,603 4,209,670 3,2,59,912 3,061,362 729 090 2,203,233 3, 151,. 590 1,862,167 1,873,4,52 570, 077 2,044,045 1.083,343 3,698,928 1,382.030 4.390.211 1,1.56,466 7.52,894 2,6.56,975 946,970 3,. 536. 583 808,050 2,292,103 2,375,014 2,723,200 2,644,929 20,692,615 1,686,731 723,249 2,778,003 2,462,318 14,174,429 1,981,836 3,018,1.59 2,119,970 1,9,52,167 1,304,291 1,. 582, 0.54 2,. 540, 291 1,698,690 1,327,323 1,101,318 $86,409,364 $166 44 $154.88 $107.67 | 1,216,720 849,773 556, 367 1,806,129 888, 677 748,906 433,331 043,046 1,811,8D9 1,507,018 710,327 1,037,762 1,148.065 816.236 1 1,334,516 I 1,013,510 I 701,302 < 571,927 I 954,072 1,207,673 ! 1,169,577 ' 1,3,56,026 407,022 869,908 474,278 681,046 2,172,472 1,008,963 830,615 2,331,140 996,018 1,393,495 4. 432,. 591 1,104, .546 .571.741 1,073,656 1,637,273 ' 1,072,634 690,310 : 1,317,4.53 1,418.432 386,584 545,814 1,113,. 599 901,. 563 1,135,742 268,070 1,382,261 282,374 1,387,474 336,403 2,779,335 402,447 384,943 260,431 1,641,270 1,326,981 ; 6,592,677 669,720 1,103,710 775,897 ,596, 190 .589.023 261.00 132,32 111.63 131.30 136.71 139. 10 136.24 157.64 130.21 163.41 713,278 I 178.95 142.15 121.61 134.29 226.75 173.68 278 54 205.02 119.96 161.02 140. 44 118.26 152.26 114.97 ; 279. 86 121.. 51 178, 55 165.72 163.65 116 43 177.98 97.43 ' 202.22 218.81 130 96 195 90 184 53 136 85 121.43 148 66 151.11 183.38 83.33 136,24 233 36 188 06 178 93 74 73 129,87 82 98 170.74 180.75 163 78 108. 56 302 .53 117.83 122,85 220. 87 310.. 52 112.03 1 168.81 ' 157. 22 146 86 : 104.75 . 217.31 , 137.75 ! 121.42 128.94 124 69 ; 129.85 ■ 127.33 156 94 '■ 114 20 133.35 '1 158,34 , 104.11 134 54 I 108.54 1 144,33 j 2,57.11 133.62 I 131,73 2,59.91 ; 128 19 155. 77 130.24 137.49 144. 18 128.02 218.31 124.67 179. 79 139. 44 137. 78 118 78 199.41 120. 46 188 50 172, 26 147.22 151.90 I 223 02 128.32 I 175.74 114 02 136 61 182 S3 99,63 100, 35 214 19 169,05 122 16 72 03 I 137.81 1 75 66 1.55 99 170 99 139.56 94.65 394,83 77.91 142,77 216 49 299. 49 109.22 187.67 1.50. 18 105.05 113.96 151.37 83.67 92 67 88.85 73.17 119. 16 79.94 48.22 179.09 93,56 98, f 84,87 73.65 90.01 115.99 94.61 107. 66 138. 87 87.92 106. 33 98.74 91.47 90.70 09.67 96 41 76 68 91.05 114.25 129.77 83.81 128.89 91.74 128,30 198.01 95.51 99.78 122 26 123 21 115.90 107.79 88 .51 ! 116,78 51.21 69.03 112 27 122.96 118 63 46.79 106.66 46 14 118 00 86.88 130. 72 63.43 175.61 42.76 114.60 157. 32 202. 13 .57. 12 131.67 86.66 64.99 80.93 $4,445,857 $2,813,791 69, 197 60,298 14,683 79,394 37,839 35,544 27,894 13, 270 59,578 26,416 31,150 21,172 44,272 59,205 68,377 14,753 12,512 43,989 18,421 58,379 59,248 14,218 23, 628 44,904 32,833 29,277 13,331 27,663 27,968 43,501 97,028 73,857 63,627 44,117 29,309 49, 185 47,987 39, 403 28, 169 17,656 35,899 33,4,34 50, 162 47,934 28, 498 24,681 34, 122 37,693 42,644 22,023 136.744 17,382 66, 406 .57,276 40,920 61,963 13, 462 37, .565 42,293 26, 195 1 Based on population reported at the Federal cen.sus of 1900. 27,421 73,851 20, 736 77,647 198, 2S7 47,162 40,310 61,174 56,232 31,616 42,291 ,57,616 89,068 23,229 24,996 ; 79,422 61,7.52 60,141 13,121 ; 43, 378 14,606 67, 16S 24,913 114,386 21,6.54 43,898 30,102 54,240 57,. 507 629,002 38,779 62, 828 43, 208 33,754 18.683 26,013 ,59,, 552 18,124 42,963 ' 127,774 39,384 17,307 34, 788 42,8,57 28,031 15,227 44,034 54, 738 21,718 8,705 47,057 28,346 29,936 , 8,044 30,075 9,682 44,738 14,204 100,389 10,840 25,301 10,216 40,604 33,073 318, 554 22, 766 38,267 23,977 19,911 12,152 17, 367 16, 160 7,656 27, 265 17, 736 10,356 7,747 7,682 32, 496 39,477 10,022 12,989 18,891 30,821 11,459 34, 169 24, 275 13,812 9,402 19,903 22, 444 28, 639 29,943 7,008 13,817 8,067 16,099 46, 441 18,737 19, 162 34,719 15,425 27,389 72,546 23,016 12,6.56 20,141 32,794 19,751 11,399 21,056 27,415 17,562 18, 290 19,190 36,002 3,345 25, 337 3,978 32, 127 7,844 77,928 11,024 6,857 9,252 29,628 23,803 2.59,353 26, 313 32, 775 12,564 10,845 17, 742 5.21 2.87 1.54 2.45 2.29 3.12 2.41 2.31 3.91 3.20 3.56 1.43 2 20 1.99 2.66. 4.62 I 3.58 4.48 3.76 2.45 3.06 I 2.79 2 36 1 2.84 2.14 7.03 2 27 3.73 2.35 3.15 1.93 3 26 1.52 408 4 84 2.68 ! 3.63 3.56 2.88 2.26 2.88 2.81 1 3.45 1.14 2.16 4.38 \ 3.56 3.51 1.35 ^ 2.56 1.12 3.10 3.26 4 27 2,03 5.80 2.48 2.45 4 80 7.97 2.19 3.51 3.20 2.64 1.60 3.11 2 10 1.56 2.15 1.67 1 1.85 1.72 2.64 1.61 2.78 2.40 1.69 . 2.43 1.41 ; 2,24 4,09 i 2 21 2.18 3.66 1.90 2.3S 1.97 2.06 2.14 2.01 4 04 1.73 2.91 1.86 I 2.26 1.89 2.71 1.39 2.83 3.13 2.35 2.25 2.68 2.27 2.73 1.71 2.12 2.84 ! 1.25 I 0.84 j 3.20 2.44 1.95 i 1.02 2.03 I 0.97 j 2.63 2.56 1 3.96 I 1.27 5,92 1.10 . 2.08 2.91 6 73 1..57 2.83 2.12 1.68 1.26 $2.29 2.16 1.59 1.26 1.34 1.46 1.65 1.37 0.58 3.21 2.60 1.39 "i.'ss 1.34 2.42 1.63 2.32 2.58 2.74 1.46 2.22 1.84 2 23 2 00 1.04 1.75 1.30 2.15 2.39 2.41 1.93"" 1.92 1.42 2.52 3.24 1.99 2.21 2.29 2.47 2.13 1.78 1.41 2.26 1.53 1.25 1.84 2.62 3.76 0.93 1.96 0.98 2.73 2.03 3.67 1.74 3.13 1.58 2 07 2.82 7.95 2.26 3.91 1.40 1.18 2.41 ' Organized since 1890. TAXATION AND REVENUE SYSTEMS. 853 Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— ('(jntinued. ARKANSAS— Continued. - ASSi:SSED VALUATION OF PROPERTY SUBJECT TO AD VA LOKEM TAXATION. Per capita.. LEVIES OF AD VALOREM TAXES. COUNTY. Total. Total. 1880 $41,462 14, 863 11,696 5,848 28,879 8,893 36,072 32, 633 31,278 32,600 r 1902 $4.86 2.85 2.14 1.17 1,95 0.97 2.75 2.95 3.12 2.94 er capit a. ]»02 1890 1880 1902 1890 1880 1902 1890 $116,910 20, 741 20,447 7,992 19,663 9,389 76,087 59,850 26, 664 38, 462 1890 1880 Sebastian $8,811,885 2,693.362 1,616,551 762.980 2,824,635 809, 100 5,064,193 3,880,151 2.791,220 3.473,380 $7,239,364 1,12?, 932 1,363,135 710,020 1,310,726 707,719 4,211,010 4,019,785 2,312.667 2,624,870 $2,082,134 736.581 789, 783 399,322 1,249,273 542.644 2,093,628 2,596.215 1.228.437 1,818,181 $233. 84 147.96 120. 79 91.79 117.70 68.86 145.93 153. 68 166. 60 146. 57 $218.05 111.49 130. 84 100.81 87.52 82.61 131.60 176. 18 166.08 140.16 $106. 46 118.96 87.30 78.47 W. 10 56.73 \ 87.81 1 145,85 142. CS 131.26 $182,967 .50,021 26,868 9.687 46,796 11,352 95,362 74,516 52,317 69,. 581 $3. .52 2.C6 1.96 1.13 1.31 1.10 2.38 2.61 1.90 2.13 $2.12 2.40 Sharp 1.28 1.16 Union 2.15 0.C3 Washington 1..51 White 1.S3 Woodruff 3.02 Yell 2.35 CALIFORNIA. The state $1,290,238,964 Alameda. . Alpine Amador.. . Butte Calaveras. Colusa Contra Costa. Del Norte Eldorado Fresno Glenn! Humboldt . Inyo Kern Kings » Lake Lassen Los Angeles . Madera ^ Marin Mariposa.. Mendocino . Merced Modoc Mono Monterey - Napa Nevada... Orange. .. Placer Plumas Riverside = Sacramento San Benito San Bernardino. San Diego San Francisco — San Joaquin San Luis Obispo. San Mateo Santa Barbara . Santa Clara Santa Cruz Shasta Sierra Siskiyou... Solano Sonoma Stanislaus . Sutter. . . Tehama. Trinity.. Tulare... Tuolumne . Ventura. . . Yolo Yuba 91,703,326 317,508 4,025,400 14,173,341 5, 714, 800 11,850,008 17,634/790 2, 746, .567 4,243,586 32,078,689 10,329,877 19,039,551 2,000,229 22,658,092 7, 872, 894 3, 153, 434 . 3,743,520 117,816,211 6, 469, 885 12,292,947 2, 192, 412 10,940,403 14,426,770 3, 216, 423 1,071,641 18,787,654 12,098,935 7,171,631 11,887,961 9, 466, 575 2, 256, 279 13,498,385 35,022,744 6, 275, 678 18,700,598 20,341,614 420, 346, 354 33,307,117 13,071,332 14, 935, 272 15,277,614 52, 169, 782 11,542,691 10,478,514 1, 736, 062 9,649,738 17,978,364 26,264,204 12, 403, 838 6,468,049 11, 243, 967 1, 502, 120 16,506,646 6,688,665 9,398,496 16,127,878 5, 622, 425 $1,101,136,431 78, 284, 935 272, 784 4,233,687 19,242,934 4,336,857 24,296,589 16,552,354 1,986,133 3,798,747 37,477,542 $584,578,036 18,030,262 1,517,036 11,977,528 3,847,353 2,581,777 69, 654, 595 11,416,412 1,891,467 11,562,252 14,071,939 3,083,085 915, 723 15, 693, 195 14, 887, 827 5,911,408 9, 672, 809 10, 169, 607 2,393,209 33, 409, 472 6, 156, 211 22, 490, 440 30,119,872 301,5.53,410 38, 230, 488 13,607,769 13, 842, 521 15, 236, 290 .52, 284, 812 11,302,196 6, .516, 716 1,574,709 6, 756, 510 19,350,2.53 30, 262, 540 15,959,638 9, 468, 896 11,788,736 1, 136, 555 23,033,440 2, 894, 646 7,588,199 20,918,437 7,004,741 42,822,877 640, 259 2, 468, 642 10,743,426 1,871,750 12,420,308 7,345,096 696, 620 2,312,590 6,354,596 6,481,646 1,363,300 6,005,460 2,177,014 1,230,764 16,368,649 8, 413, 350 1,296,048 5,976,963 5,308,245 1,267,304 969, 866 7, 185, 195 8,016,341 6, 926, 218 5,774,860 2, 115, 173 18,416,338 3,947,728 2, 576, 973 3, .525, 253 244, 626, 760 17,377,129 4,376,084 6,355,680 5,337,638 27,603,240 6, 309, 724 1,961,436 1,496,688 2,661,367 9,042,881 15,569,362 C, 232, 441 4, 120, 451 4,199,998 868, 496 5,204,777 1,596,015 3,270,161 10,177,427 4,293,630 $841.54 , $911.44 $670.05 $27,312,092 667. 11 665. 64 410.20 836.04 489.95 1,666.73 925. 22 1,1.57.91 474. 89 1847.25 2,075.94 684.09 440. 29 1,266.31 1797.58 543. 60 820.05 640.08 1,010.64 757.61 446.88 520. 10 1,628.10 631.41 486. 89 902.09 735. 10 401.26 568.31 594. 48 490.39 754. 23 744.67 939.89 669.58 1 579. 70 1,195.73 904. 69 780.33 1,195.20 780. 66 832.61 525.62 570.85 455. 70 532. 85 726. 43 662. 70 1,312.30 1,083.43 1,002.8.5 332. 70 1 898. 32 549.06 617.23 1,168.35 668. 06 834.03 408. 97 410.24 1,072.09 488.27 679.99 1,002.34 216.85 .573.87 205.82 1,992,397 7,646 90,060 276,309 103,851 1,659.60 1,150.75 765.87 411.48 1,170.22 946.81 586. 43 269. 59 216.47 670. 46 174,604 334,022 39,095 97,271 671,144 146, 729 768. 26 428.06 1,221.20 3,53.37 462. 19 1,072.21 340, 152 40,005 499,004 142,020 541.80 609.05 686. 56 330.05 368. 49 490.36 75,945 69,2.55 3,051,592 151,716 873.35 742. 97 218, 707 499. 46 656.50 1,740.50 618. 35 457. 40 298. 47 466. 87 938.52 2,88.09 129. 33 63,630 240, 783 241, 141 60, 474 26,765 842.05 907. 19 340.34 704. 45 673. 44 635. 75 605. 69 332. 62 312,392 230,364 189,423 272, 263 405. 77 186,249 485.14 342. 20 45, 125 369,846 828. 22 960.11 882.08 535. 51 706.97 330.98 938, 872 116, 166 537,981 860.89 1,008.55 1,335.38 846. 67 1,372.31 409.06 1,045.60 713.67 478. 68 733. 15 663,018 8, 569, 459 720, .577 255, 126 277,207 967. 14 1,089.15 586. 52 537.11 311.76 561.09 787.79 492.87 206. 64 225.97 396, 189 938,872 319,046 189,055 46,342 555.50 923.82 924. 87 1,689.60 307.94 489. 47 600. .53 712.20 148, 338 348,085 ,522,025 226,379 1,729. .55 1,188.86 305. 61 937.31 798. 69 451.66 173.73 401.38 116, 424 178, 729 43,. 561 310,300 476.94 763. 47 1,649.20 726.93 203.37 644. 62 864. .55 380. 51 112,012 221,468 224,616 132, 486 $18,754,850 $12,028,005 1, 408, 439 8,183 74,089 282, 178 78,063 304, 720 205, 581 35, 493 79, 773 .580,984 273, 410 37, 926 185, 663 66, 760 49,053 1,555,876 162,626 48,043 205, 824 212, 999 52,413 23, 809 292, 737 230,500 148, 127 173,486 186,237 59, 829 718, 507 101, 146 381, 867 714, 249 4,855,010 572, 176 204, 538 186, 206 246, 292 848, 145 253,983 157,995 44,092 103,202 288,367 423,344 272,372 104,048 195, 216 31,824 383,835 67,399 122, 175 298,907 168, 475 833, 110 15,060 61,717 200,743 68,024 198, 437 143, 445 17,415 48, 564 118,831 S17.81 14.49 16.03 7.99 16.30 24.53 17.62 16.48 10.89 117.73 29. 49 'i35,"766'| 12^22 42,105 8.81 126,180 28.01 i 1 14.39 58, 216 32, 122 386, 706 138, 820 38, 203 120, 438 107, 449 25,946 36,069 117,820 174,353 140, 466 95, 715 51,768 638,972 61,999 69, 625 94, 791 5,477,114 347, 269 85,832 131,321 97,526 519,057 155, 134 49,036 44,909 13.09 15.17 16. ,58 1 23. 84 13.48 12.97 11.45 25.54 11.87 12.16 16.00 14.00 10.60 13.02 11.70 9.81 1 20. 67 19.96 17.40 1 19. 26 1 18. 89 24.38 19.57 15.23 22.18 20.24 14.98 14.63 10.30 12.16 $16. 52 .50,610 i 8.28 198,530 ! 14.05 274,008 1 13.17 95,833 - 23.95 76,008 105, 560 23,883 130, 687 42, 527 71,963 171,857 19.. 50 15.94 9.65 1 16. 89 9.19 14. .54 16.26 15.01 12.27 7.18 15.73 8.79 20.81 16.21 13.69 8.64 18.14 $14.60 9.40 11.57 15.34 12.43 12.69 11.69 26.31 10.61 11.89 15.71 ', 14.05 8.53 12.77 ! 12.27 ; 12.13 i 17.81 15.77 14.98 20.41 16.24 19.99 12.73 18.46 15.63 17.67 13.18 13.02 8.73 8.48 i 13.77 12.94 27.13 19.03 19.69 8.56 15. 62 9.44 12.13 23.57 17.48 13.23 27.92 5.42 11.04 6.38 15.13 11.45 (;.74 4. .55 12.64 11 Ki 8 75 10 70 14.38 18.93 22 53 8.83 9.62 11. .58 12.26 9.41 19.00 5.90 4.81 10.42 13. "17 6.75 6.73 8.38 15. 67 11.10 11.00 23.41 14.26 9.39 15.15 10.25 14.81 12.12 5.17 6.78 5.88 10.76 10.57 10.95 14.54 11.35 4.78 11.. 58 5.42 14.18 14.60 16.44 1 Based on population reported at the Federal census of 1900. 2 Organized since 1890. 854 WEALTH, DEBT, AND TAXATION. Table 7.-ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. COLORADO. The state . Arapahoe . Archuleta. Baca Bent Boulder... Chaffee Cheyenne . . . Clear Creek . Conejos Costilla Custer . . Delta. .. Dolores . Douglas Eagle .. . £1 Paso.. Elbert... rremont . Garfield.. Gilpin Grand . . . . Gunnison. Hinsdale.. Huerfano . Jefferson.. Kiowa Kit Carson . I.a riata... Lake Larimer . . . , Las iVnimas . Lincoln Logan Mesa Mineral 2 Montezuma. Montrose Morgan Otero Ouray Park Phillips.. Pitkin . . . Prowers . Pneblo... Rio Blanco . Rio Grande . Routt Saguache . . . San Juan . . San Miguel - Sedgwick . . Summit Teller 2 Washington . Weld Yuma ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. LEVIES OF AD VALOREM TAXES. Total. S3.54,002,50i 120,722,485 1, 160, 806 978, 755 1,934,272 10, 128, 140 3, 218, 547 1,049,985 2, 500, 786 2,282,022 1,706,304 947, 034 2, 410, 197 5S7, 732 3,357,726 2, 103, 889 24,375,000 2, 686, 743 7,0.38,923 3, 804, 256 2, 487, 242 455, 760 3, 049, 774 060, 067 3, 424, 4.';5 4,492,700 1,730,949 1,907,549 3, 442. 8.53 0, 507, 131 5,991,046 11,191,361 2,083,920 3, 047, 516 4, 806, 092 888,542 1,191,929 2,340,7:» 3,005,952 5, 738, 000 2, 224, 398 2, 402, 073 973,048 3,192,415 2,479,016 24,646,036 1,192,968 1,900,740 2, 949, 155 3,019,230 1,851,946 3, 401,. 343 920, 122 1,015,481 20,300,753 1,594,484 14, 840, 270 1,007,136 1890 $220,554,064 86, 445, 020 368, 335 945, 101 1,467,617 4,964,003 3, 689, 358 1,690,219 2,013,429 1,844,409 1, 135, 003 742,376 991,538 481,480 2,003,434 1,253,0,35 10,910,196 2,232,201 3, 140, 286 2,235,547 1,719,450 432, 707 2,383,702 618, 761 2,094,535 4, 384, .385 1,383,879 1,046,664 2,008,717 i, 492, 990 4, 424, 420 6, 990, 910 1,703,857 1,736,013 2, 106, 673 595, 603 1,886,18* 1, 289, 146 2, 222, 429 1,266, ,399 2,212,455 844, 161 3, .524, 305 1,3.38,950 19, .524. 905 888,528 1 , 484, 618 1,094,0.37 2,029,011 872, .304 918,748 721,416 1,067,020 1,172,091 7, 906, 993 1,165,008 1880 S74,471,693 18,830,603 2,730,112 3, 400, 985 1,002,494 1, 958, 926 472, 751 716, 833 1 , 650, 380 1,1.30,887 4, 320, .320 1,596,164 1,097,005 1, 960, 870 1,54, 493 690, 663 670, 408 949, 488 2, 774, 707 414, 620 11.120,174 2, 079, 805 334, 425 1,349,987 441,109 86, 804 910, 336 401,979 630,395 4, 022, 232 Per capita. Total. Per capita. 1890 I 1880 8637.52 767. 99 488.76 1,591.47 669. 41 439. 07 I 454. 28 3,333.30 303. 40 260. 45 363. 44 323.31 397.60 534. 69 1,068.66 734. 60 1771.33 771.93 1450.17 632.70 $535.07 302. 89 692. 67 600. 59 1410.23 393. 75 474.02 2,918.97 1,360.59 470. 46 350. 58 473.23 491. 54 2, 139. 55 913. 62 468.08 654. 22 445. 93 639. 05 1,117.76 352. 61 559. 98 2,977.94 280. 27 256. 43 325. 14 240. 96 391.29 ,321. 42 660. 48 330. 55 513.69 1,202.69 342.98 499.23 i 293.07 710.40 540, 86 001. 81 304.35 618.86 1,113.34 666. 13 364. 02 300. 42 455. 56 400. 20 2,500.02 565. 67 494. 52 $383.23 1,654.24 349. 79 3.54.32 .503 71 «U .52 441 811 508.43 852 73 709. 74 480.93 600 97 703.34 667.21 1 465. 87 762.63 762.24 741.97 579. 15 1,014.47 .554. 77 389.64 473.67 805. 21 530.10 192.84 023. 68 319.52 394.70 080.02 020.02 740.44 430. 20 401.81 612. 44 554. 90 315.83 657.94 659. 82 1 699. 98 1, .549. 56 832.69 1,072.11 ! 250.41 84.34 248.99 1890 $10,740,770 ?0, 419, 271 4.54.90 .543.60 933.94 368.40 "366.' 64" 370. 49 72.44 383. 64 2.30. 23 407. 81 1 1 373. 53 472. 19 425. 14 483.01 226.91 6)3. 31 461.40 369. 81 509. 38 , 673.74 ' 818.67 448.77 i 3, 313, 641 38,988 18, 541 76,828 326, 730 147,704 33, 674 110,234 104,300 48, 093 ,37,2.39 77,701 31,270 85,079 85, 774 739, 408 53,694 248,008 136, 224 16, 635 120,327 33, 038 leO, 104 176, 097 26, .371 33, 5,53 I 148,701 289, 5.33 207, 027 240, 968 39, 229 i 79,402 : 193,060 41,093 . 51,006 84,761 80,434 222, 410 ! 108,016 i 64. 037 30,343 1 102,933 i 78, 160 : 720,213 2, 201, 003 ■ 16,929 26, 201 63,395 174, 304 ' 92,904 30, 828 92, 613 48, 162 31,079 28,800 72, 369 21, 509 49, 413 48, 456 267, 389 34, 205 116, 463 100, 908 120, 151 11,094 78, 096 26,480 38,017 141,481 40,008 .53, 941 00,632 218, 866 128, 720 211,067 37,614 47, 660 66, 689 1880 1902 1890 1880 ,162,008 S19.34 42, 566 220, 924 47,020 12, 582 10,8.58 21.08 16.42 30.15 22.62 14.18 1 20. 85 68.03 15.61 11.44 10.02 27,955 12.71 I 12.79 ' 29.44 24, 4.57 27. 08 ' 29.95 81,075 31,123 ! 37,406 97,018 2, 259 10, .376 16, 120 19,318 65,805 115.57 $11.07 = i= 8,741 .344,317 52, 547 24,814 79, 624 27,840 82, 208 32, 677 47, 708 29,377 180,752 40,734 640,270 10,008 20,098 40, 455 32, 479 34, 323 31,726 53, 432 77,0.59 54, 189 101, 547 17, 5.54 3,720 21,438 64, 253 108, 932 41,148 20, 631 25,742 40, 909 10,614 39,680 53,690 22.' 026' 591,243 30, 304 338,806 41,162 50,'l75' 172,910 35, 090 1)2,417 16.66 19. 28 1 . 17.76 !. 40.67 I 12.38 ; 14.06 I 57.73 ■. 12.89 ■ 6.70 25.74 23.34 1 23. 40 10.02 116.80 22.31 11.80 21.63 21.78 120.53 11.52 18.54 44.47 > 23.93 20. ,32 16.46 21.09 10.85 40.28 23.82 18.80 121.48 15.34 18.24 22. 33 17.12 24. S3 18,92 22.13 24. 55 18.94 20.65 22.63 1 18. 89 13.83 25.64 26. 74 18.65 43.64 18.44 120.39 29.46 19.01 20.46 12.59 18.43 12.72 22. ,63 20. 48 19.36 18.05 29. 56 5.52 16.74 32.19 21.82 11.01 14.93 13. 25 12.27 54.59 16.13 6.01 2.24 6.86 9.72 ; 3.46 28.50 14.40 16.44 ! 9.84 13.01 i 10.31 18.22 7.90 45.04 6.42 1.26 10.17 4.68 9.67 7.87 14.61 10.74 15.62 . 13.31 . 10.23 . 20.01 . 17.39 ,. 19.61 5.00 3.97 13.46 5.21 11.12 . 20.24 . 23.73 - 17. 10 13.59 27.07 . '. 95 9. 03 13.39 20.67 10.87 20.18 9.12 19.91 24.01 9.70 "■""4.03 21.81 14.73 13.52 """ii.'oe C'On:m:( I'K UT. The state . Fflirfleid Hartford Litchfield Middlesex New Haven New London . . . Tolland Windham $666,094,301 $358, 913, 966 $327,177,386 $706. 91 $480,95 $525.42 88,020,830 $0,112,197 85,365,739 SS.6,3 . $8.19 88.02 1.51,20,5.275 147,213,121 37, 449. 402 21,010,930 60, 404, 900 87, 715, ,3.39 24, 929, 090 19,1,52,049 50,893,019 81, 980, 729 26,426,314 10,341,100 791 . 85 717.02 570.02 497.94 442, 40 596, 97 405, 01 484, ,57 464, 23 6,53. 90 488.65 469, 10 1,090,105 2,043,639 404, 695 263,207 1,186,081 1,508,921 319,019 344, 896 730, 152 1,748,538 310,072 310, 603 8.85 9.90 0.10 0.24 7.91 10.26 6.96 8.73 0.52 13.95 5.96 8.73 222,300,5.34 49, 820, 651 12, 113, .329 23, 908, 993 97,121,007 30, 704, 090 8,421,009 18, 405, 800 88, 188, 360 39, 128, 8,57 8,318,027 10, 894, 977 790. 01 693. 23 490, 22 500 54 404, 57 479, 74 335,75 407, 59 ,503. 42 634,90 344, 97 385.24 2, 069, 848 640,309 141,214 201,863 1,873,580 643,378 131,516 204, 206 1,429,170 533, 194 130, 419 173, 031 9.49 6.51 6.78 5.55 8.96 7.09 5.24 4. .52 9.13 7.29 6.41 3.90 1 Based on population reported at the Federal census of 1900. i Organized since 1890. TAXATION AND REVENUE SYSTEMS. 855 Table 1.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 18S0— Continued. DELAWARE. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. The State. Kent Newcastle Sussex 190-2 SOS, 982, goo 11,831,019 47,353,342 9, 798, 299 Total. 1890 S60,210,619 12,995,835 44, 616, ,505 8, 598, 179 1880 S.59.951,643 10,489.874 40,718.745 8.743,024 Per capita. 319. 09 523 94 242.74 LEVIES OF AD VALOREM TAXES. I Total. SI. 316, 461 131,168 1,001.399 123.884 113, 492 727, 006 81.081 Per capita. 1 190-2 , 1890 ' 1880 S004,2.57 S7.00 85.47 S4. 12 70,658 474,07? 53, 521 4.00 9.40 2.88 3.47 7.49 2.10 2.33 6.10 1.49 DISTRICT OF COEUjMBIA. The district. $223,391,972 I S1.53. 307.541 S99, 401,7,87 8774.63 .566,5.42 8.5.59.02 , ?3,3.50.aS0 .«.2,S0, 110 SI, 409,254 . 811. 02 $9.90 S8. 27 FLORIDA. The State Alachua 'Baker Bradford Brevard Calhoun Citrus Clay Columbia Dade DeSoto Puval Escambia Franklin Gadsden Hamilton Hernando... :.- Hillsboro Holmes Jackson Jefferson Lafayette Lake Lee Leon Levy Liberty Madison Manatee Marion Monroe Nassau Oiange Osceola Pasco Polk Putnam St. John Santa Rosa Sumter Suwanee Tavlor Volusia Wakulla Walton Washm^on . . . S103.047,937 891,701,711 4,301,518 770,797 1,778,345 2,640.809 778, 486 1,199,383 1,052,454 2,073,834 3, 167, 407 2,730,045 10,000,492 5, 859, 604 898, 967 1,127,673 1,382,503 1,004,203 8,244,187 740, 157 2,080,934 1,589,545 927,270 2,100,024 1,877,668 2,342.850 1,577,811 539, 805 1,904,824 1,963,115 3,902,271 1,766,600 2,001,329 3,619.761 1,431,711 1,334,116 3.858,150 2,037,174 2,007,147 1,859,490 1,277,580 1,865,411 1,003;210 3, 334, 326 590, 949 1,576,790 1,629,622 4,392,565 636, 876 1,361,858 1,464,209 485, 868 1,156,087 1,541,211 1,767,444 485, 431 2, 487, 020 8, 460, 360 4,208,874 658,709 1,071,428 1,262,450 994,040 4,317,844 556, 394 1,613,466 1,683,994 862, 580 3,520,923 1,053,051 2,080,268 1,257,342 309, 694 1,6.58,940 967,020 5, 333, 230 2,811,625 1,982,820 6, 170, 128 1,459,090 1,608,650 3, 494, 336 3,312,165 2,545,334 1,259,940 1,714,798 1,664,693 544, 380 4, 183, 600 408,946 1,057,882 1,025,120 830,938,309 1,780,790 178, 398 696, 447 212,324 134, 108 473,317 746, 039 31,013 8183. 98 5,253,542 1,882,059 204, 783 804. 202 423, 890 751,347 84, 1.53 1,041,280 1,383,990 253, 120 1,720,094 646 205 171 728 1,215 ,570 611 116 1,182,864 1,259 196 960,570 1 1,091 207 1 318,414 1,027,030 825, 050 078 210 620 7011 520,0,30 117 722 529,977 269 224 244 ,500 179,991 130. 55 180. 85 150. 03 438.00 144. 24 191. 87 188.78 113.81 548.00 279.02 2.32 54 195. 72 187. 75 71.40 124. 57 204.40 195.48 89.62 84.30 106. 18 172. 97 288.66 547.90 120. 23 177. 82 186. 63 121. 10 316. 17 160. 41 92.04 190. 27 1309.46 407. 43 219.72 263. 73 230.06 269. 44 i 170.66 215.33 117.05 217.19 307.71 114. 77 149.80 150. 11 8234. 43 I 191. 63 190. 78 181. 19 427.00 289. 03 482.91 299. 03 137. 20 503.80 503.04 316. 09 208.48 199. 13 90.08 148. 40 401. 47 288.99 128 32 91.97 106. 87 231. 30 438. 26 744. 73 117. IS 190. 91 213. 29 108. 89 334. 03 250. 45 149. 67 2.39. 07 410. 85 405. 72 378. 69 442.04 290. 10 292. 16 168.26 319. 75 157. 23 250. 54 494. 11 131. 20 219. 06 169. 63 8114. f 108. 18 77.46 113.96 143. 06 84.88 166. 78 77.76 I2O1O7 270. 37 164. 83 114.34 66.09 89.61 99.79 129. 23 38.78 72.46 86.16 103. 70 87.48 94. 71 120. 09 82.14 172. 44 90. 07 11.5. 10 146. 08 104.88 100. 10 164.04 181 93 102. 06 111. 13 72.62 51.66 160.89 98.87 58.20 44.02 $2,681,040 81,976,439 97,420 13, 327 39,200 65, 849 16, 920 22, 722 23, 334 46, 707 75,056 69,802 386,713 186, 232 32,728 21,659 27, 965 20, 273 333, 335 10, 228 38, 138 27, 239 16,923 38,082 38, 209 41,670 28, 709 10,073 34.919 46, 408 91,330 82, 769 54, 615 91, 620 29,015 30. 394 87, 373 68,289 78, 639 31,649 22,200 41,624 16,914 81,710 11,338 24,975 31,248 8606,180 84.79 1 85.05 ! S2.25, 83,070 12, 144 26,093 27,931 7,348 19,992 ;. 32,925 36,407 9,000 42,053 . 280.168 104,240 14,907 18,803 21.943 17.217 1 87,951 10,388 ! 35,041 37,844 16.397 62,841 . 20,820 i. 46.795 I 24,267 5,545 i 33,504 16,180 i 98,870 ' 81,0,32 36,413 125,088 32,117 I. 28,799 !. 59.387 66. .546 1 09,475 25,248 27,145 34,090 10, 034 1 85,880 8,004 i IS,. 300 18.. 391 31,002 2,735 9,922 3,223 2,132 7,341 14,579 481 134,858 43,821 4, 4,53 12,985 8,120 7,279 11,093 •1,604 18, 723 26,879 4,121 33,813 8,888 2,701 25,219 10,023 22, 031 25,509 22, 455 16,275 1 5,448 17,690 16,313 14,271 8, .514 8.634 1,945 9.243 4,128 3,362 3.347 2.96 , 3.27 3.46 10 90 2.95 3.63 4.19 2. .56 13.00 7.12 8.99 0.22 0.84 I 1.37 2.52 .5.34 7.90 1.96 1.54 1.82 3.10 5.09 11.17 2.14 3.24 3.46 , 2.22 1 7.47 3.61 4.31 5.36 ' 18.05 8.26 5.01 6.97 5.08 7.94 2.90 3.74 2. 61 3.60 7,54 2.20 ', 2.38 2.88 3.02 1.88 3.64 1.19 3.47 1.62 8.21 2.18 4 37 1.35 8.35 . 6.39 2.59 2.83 1.62 10. 45 1 87 8.61 [. 10.45 6.94 6.16 3.60 4.51 2.49 1.58 1.07 2.58 , 1.20 0.96 1.71 5.89 . 1.91 2.40 0.72 2.00 1.30 2.40 1.67 4.18 1.09 7.82 . 14.72 '. 2.64 1.72 3.68 1.54 3.82 ■ 1.98 2.34 1.70 6.69 2.83 4.75 1.69 4.31 2.33 4.39 2.38 9.99 2.46 10.25 . 6.78 . 7.51 1.71 6.86 2.83 7.97 3.60 3.17 2.15 5. 00 1.82 3.24 1.21 5.01 0.85 10.14 2 81 2. 70 1..52 3.80 0. SO 2.86 0.82 GEORGIA. The state 28407,218,271 Appling.. Baker Baldwin. Banks . . . Bartow.. Berrien. Bibb . . . . Brooks . Bryan . . Bulloch. $377.3 ■. 784 1 $239,472,699 2,044,801 \ 692, 601 2,058,019 1,142,086 3,961,891 4, 156, 048 19,075,867 I 3,378,052 1 1,085,202 ; 3,134,160 1,383,109 500, 787 1,731,959 1,011,903 4,279,213 2,031,004 16,025,3.55 2,731,975 609,073 2,278,982 812,316 590,883 1,140,004 842, 740 3,2,59,790 942,240 8,759,402 1,832,, 549 428, 088 1,0.50,398 $203. 84 150. 47 80.94 111.85 104. 39 189.40 190. 13 300. 20 172.98 173. 85 130. 80 $155.28 1.59 42 91 27 118 56 118.19 1 207 ,57 189.92 368 78 195 43 110.34 166.20 1 ■SS, 204, 107 24, 189 8,888 44,720 14,458 90,504 45,345 4.55,044 41,229 11,243 39.740 S5.5.59,0,s0 83,207,008 83. 5S 12, 698 8,713 1.85 4, ,507 11,888 1.30 29,944 23,841 2.43 5, 140 0,408 1.32 53,041 29,494 4.63 IS, 020 0,,807 2.14 307,100 175,588 8.74 26.121 15,758 , 2.11 i;,0R4 6,.5.5S 1.80 21.425 9.2.53 1.73 1 Based on population reported at the Federal ccnsu.^ of 1900. 1.53. 96 80.87 83.01 114.86 174.41 142., 35 322 07 150. 27 80.85 130. 44 2 Exclusive of 892.375 not distributable bv counties. 1 40 73 2.06 1 0.60 1 2 57 74 07 87 10 60 ?2 OS 1.05 1.63 1.73 0.S7 1.58 1.03 6.47 1.34 1.33 1.15 856 WEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. GEORGIA— Continued. Burke Butts Calhoun. . Camden . . , Campbell . Carroll Catoosa Charlton Chatham Chattahoochee . Chattooga . Cherokee . . . Clarke Clay Clayton Clinch Cobb Coffee Colquitt . . Columbia. Coweta. .. Crawford . Dade Dawson. . . Decatur. .. Dekalb Dodge Dooly Dougherty. Douglas Early Echols Effingham . Elbert Emanuel... Fannin. . . Fayette.. Floyd.... Forsyth. . Franklin. Fulton... Gilmer . . . Glascock. Glynn Gordon. . Greene Gwinnett Habersham . Hall Hancock Haralson . Harris Hart Heard Henry Houston . Irwin Jackson. . Jasper . . . Jefferson . Johnson. Jones. . . . Laurens . Lee Liberty . . Lincoln. .. Lowndes . . Lumpkin. McDuffic. Mcintosh . Macon Madison Marion Meriwether . Miller Milton Mitchell Monroe Montgomery. Morgan ASSESSED VALU.^TION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. Per capita. 190'2 S3, 680, 659 1.839,611 1,996,884 1,253,496 1,815,449 4,009,960 822,936 808, 751 35,031,191 785,585 2,523,239 2,314,812 7,071,277 1,081,697 1,876,072 1,652,628 5,369,201 3,073,587 2,591,730 981,946 5, 426, 168 1,092,997 1,153,908 568, 768 5, 314, 419 5,424,765 2,236,899 4, 635, 254 4,129,168 1,381,717 2, 454, 471 778, 410 2,185,628 2,706,669 2,760,437 1,039,096 1,068,529 9, 422, 217 1,354,063 2,006,835 57, 165, 608 837, 697 492,525 5,465,588 2,403,511 1,789,198 4,493,889 2,369,345 5, 488,. 573 2,260,338 2,004,383 r, 836, 626 1,688,023 960, 741 2,931,117 3, 420,. 574 3,015,662 3,610,241 1,898,997 2,658,032 1,480,193 1,623,108 3,810,191 1,550,746 1,837,623 718, 740 S, 248, 556 913, 472 1,294,774 977, .562 2,197,668 1,416,224 1,212,048 2, 162, 066 994, 466 867, 768 2,711,6,58 3,318,220 2, 672, 414 2,970,780 83,078,727 1,229,656 901,834 768,905 1,. 538, 231 3,113,937 959,026 389, 869 28,916,880 513,868 2,121,179 2,058,202 6, 647, 165 1,053,979 1,340,130 1,047,949 4, 764, 569 1,751,300 811,842 1,041,2.50 3,933,666 874, 600 1,657,119 677, 685 2.934,737 4,419,320 1,597,739 2,852,737 3,332,991 1,159,263 1,366,106 356, 452 1,114.364 1,980,416 2,065,228 616, 105 975,926 8,377,292 1,397,131 1,804,420 46,055,207 709, 786 481,570 6, 720, 898 2,161,848 2, 136, 689 2,735,611 1,536,808 3, 867, 344 2, 446, 244 1,672,459 1,865,308 1,260,945 1,088,609 1,939,. 551 2.871,197 1,362,466 2, 802, 470 1,. 545, 559 2,194,721 1,034,231 1,267,196 2,006,027 1,252,786 1,478,114 034, 743 2, 930, .511 701,844 969,722 919, 988 1,904,248 1,079,322 1, 190, 770 2,038,143 587, 034 984,376 1,687,310 2, .376, 677 1,426,465 2, 903, .380 1880 12.308,517 865,919 676, 810 538, 472 1,449,009 1,987,688 805, 115 217, 193 17,672,222 604, 418 1,452,245 1,692,209 4,430,265 760, 121 1,226,891 666, 053 3,338,479 797,548 294, 634 892,405 2,963,016 712,334 691,392 .567,601 2,025,725 2,372,986 681,244 1,328,229 2, 398, .514 697, 462 805, 308 244, 896 640, 795 1,344,549 1,247,171 432,833 863, 768 6,193,583 1,227,243 1,227,647 20, 343, 525 557, 047 415, 153 1,170,644 1,826,924 2,092,354 2,405,689 834, 939 2,074,198 2,367,398 630, 249 1,790,073 986, 781 933,. 540 1,647,632 2. 297, .564 516, 515 1,780,172 1,133,495 2,066,606 531,202 1,098,849 1.051,931 979,310 888,193 671,733 1,298,606 .539, 304 805,4.53 725, 358 1,327,807 882, 843 8,59, 688 1,. 503, 662 334, 027 840, 992 1,193,900 2,199,282 730, 631 2,090,611 S120. 69 138.81 116.17 1.56.96 189. 15 146. 18 139. 46 221.94 473. 79 131.63 189.63 162. 20 388.28 124.08 190. 31 180. 65 213.57 177. 59 168. 25 93.28 212.74 103.33 265. 14 105. 17 169. 49 247. 75 164. 49 164.07 295,61 154. 64 154.99 240.62 246. 07 131.40 122. 17 102. 82 276 67 116.43 109. 63 461 37 80.37 106 33 377. 02 167.01 108. 83 168.17 169. 12 267. 75 122.16 166. 42 100. 63 110.95 83. 54 163. 64 149. 72 199. 57 144. 35 124. 42 144. 36 118.76 120. 34 134. 46 146 32 139.90 97.68 249. 67 121. 04 129. 37 149. 22 1,53. 95 103. 65 114 89 90.62 147.83 126. 22 174. 51 158. 07 1,50. 30 188.42 1890 S108. 02 116. 39 106.88 124. 46 168.76 139.63 176. 58 116.90 600. 81 104. 83 189. 38 133.55 437. 72 134. 83 161.68 157. 54 213. 79 167.06 169.36 92.30 175.97 93.89 290. 37 120. 76 147.11 257. 10 139.62 157.21 273.06 148. 74 139. 51 115.77 199.03 128 80 140.46 70.62 111.82 295. 07 126.25 123. 00 .544.03 .78 22 129. 45 500. 80 169. 45 126. 31 137. 47 132.79 214.29 142. .59 147. 80 111.06 115.82 113.91 119.58 132. 86 215.72 148 14 111.38 127.50 168. 74 99.71 145.92 138 06 114.70 103. 28 194 05 102. 21 110. 33 142. 19 144 45 97.91 154 09 98.27 137. .32 158. 57 164 71 124 19 164 25 181.00 1880 185. 10 104. 19 96.36 87.09 145. 34 117.61 169. 89 100. 83 392.52 144.92 118.13 378. 59 114. 30 152.72 160.96 160.91 167. 31 116. 59 85.28 140.37 82.29 147.04 97.24 106. 21 163. 69 127. 15 106.94 190. 03 100.69 105. 81 95.92 107. 17 103. 77 127. 80 59.74 100. 38 212 69 116 23 107. 19 414 02 66 43 116.06 180. 18 163.54 119.24 123.17 95. 77 135.59 139. 35 105.50 113. 60 108. 51 106. 40 116.09 102. 51 191. 69 109. 23 96. 65 131.87 110. 67 94 62 104. 64 92 69 83. 41 104. 76 117.53 82 64 85.24 116. 22 113. 73 110. 66 99. 98 85 19 89.79 134 32 127. 12 110. 93 135. 78 148. 99 LEVIES OF AD VALOREM TAXES. 1902 842,660 34,988 13, 683 13,420 23. 160 65, 125 9,894 12, 162 627,921 9,126 24,404 26, 199 119,875 17,353 23,024 12, 375 81,134 39,994 48,951 16,733 84, 156 13,897 8,900 8,038 70,042 64, 899 26,063 .57, 111 64, 436 22. 772 24, 683 7,276 13,996 46, 435 31,722 15, .574 19, 359 186,966 16, 685 30,541 1,431,341 11,187 6,266 141,896 28, 671 26, 803 43,205 34, 434 81,800 28, 618 27, 231 62,829 26, 616 15, 274 39,225 32,395 53,858 56, 162 28, 601 33, 496 22,683 20, 266 75,868 16,228 16,781 12,314 79, 321 15, 048 23,917 17,715 42. 773 18, 093 26, 716 37, 271 11,986 9,989 29,286 61,014 33, 387 45,. 548 1890 S27, 395 18, 765 8,311 6,228 14, 632 31,234 6,818 2,714 766, 326 5,376 15,824 18, 628 112,704 10, 122 11,353 8,997 44,372 16,092 6,056 16, 820 32, 848 4,688 13, 208 6,099 26,997 47,806 16, 626 29,897 50, 804 13,926 13,423 2,988 8,061 16, 644 18,027 5,675 8.340 129, 282 11,122 12,640 976, 882 7,636 4,989 130,937 21,194 19, 267 23,687 14,450 45,007 24,070 29,746 18, 392 10,087 10, 622 16, 535 28. 490 11,800 22,406 14, 589 20, 500 11,791 10, 720 23, 827 14,293 19,747 4, 5,53 24,'972 6,833 11,347 18,923 31,767 12, 943 14, 730 17,492 4,960 7,836 16, 217 24,061 9,415 26, 408 $20,038 8,892 6,580 6,290 11,401 18, 307 6,450 4,375 491,459 5,243 11,210 14, 122 60, 627 9,649 10,768 4,871 33, 252 5,225 2,468 10,838 22,742 7,039 4,813 4,196 24, 149 19,189 9,019 10,980 29, 312 5,311 7,489 2,496 5,472 13,178 12,291 4,661 9,119 81,754 9,774 10,240 439, 252 5,366 4,717 25, 104 14, 677 21,186 20, 662 8,452 17,386 23,320 6,371 16,008 6,394 11,884 15,564 24,583 3,844 17,718 12, 780 19,426 4,777 9,377 12,945 12, 204 5,543 6,592 11,936 5,657 9,932 6,945 13,298 7,424 7,361 14,528 3,643 7,361 14,744 22, ,504 5,987 14,814 Per capita. 1902 1890 81.40 SO. 96 2.64 1.78 1.45 0.98 1.68 1.01 2.41 1.61 2.37 1.40 1.68 1.26 3.34 0.81 8.49 13.25 1.63 1.10 1.83 1.41 1.66 1.21 6.58 7.42 1.99 1.29 2.34 1.37 1.35 1.36 3.23 1.99 2.31 1.54 3.18 1.26 1.49 1.49 3.30 1.47 1.29 0.60 2.05 2.31 1.49 1.09 2.23 1.35 2.96 2.78 1.80 1.45 2.02 1.65 4.61 416 2.55 1.79 1.56 1.37 2 25 0.97 1.68 1.44 2,25 1.08 1.40 1.23 1.33 0.65 1.86 0.96 5.46 4 65 1.43 1.00 1.67 0.86 11.55 11.64 1.07 0.84 1.34 1.34 9.79 9.76 1.99 1.66 1.63 1.13 1.62 1.19 2.46 1.25 3.84 2.60 1.55 1.40 2 26 2.03 3.44 1.09 1.68 0.93 1.33 1.11 2.06 1.02 1.42 1.32 3.56 1.87 2.21 1.17 1.87 1.05 1.82 1.19 1.81 1.92 1.50 0.84 2.68 1.73 1.53 1.58 1.20 1.53 1.67 0.74 3,77 1.65 1.99 1.00 2 39 1.29 2.70 2.92 3.00 2.41 1. ,32 1.17 2 53 1.91 1.56 0.84 1.78 1.16 1. 45 1.26 1.88 1.49 2 47 1.26 1.88 1.02 2 89 1.65 1880 $0.74 1.07 0.94 1.02 1.14 1.08 1.36 2.03 10.92 0.92 1.12 0.99 5.18 1.44 1.34 1.18 1.60 1.03- 0.98 1.04 1.08 0.81 1.02 0.72 1.27 1.32 1.68 0.88 2.32 0.77 0.98 0.98 0.92 1.02 1.25 0.64 1.06 2.63 0.93 0.89 8.94 0.64 1.32 3.86 1.31 1.21 1.05 0.97 1.14 1.37 1.07 0.9i 0.70 1.35 1.10 1.10 1.43 1.09 1.08 1.24 1.00 0.81 1.29 1.15 0.52 0.87 1.08 0.85 1.05 1.11 ' 1.14 0.93 0.85 0.82 0.98 1.18 1..57 1.20 111 1.06 TAXATION AND REVENUE SYSTEMS. 857 Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Cont.nued. GEORGIA-Continued. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. Murray Muscogee . . . Newton Ocone« Oglethorpe. Paulding. Pickens. ., Pierce. . . . Pike Polk Pulaski . . . Putnam.. . Quitman.. Kabun Randolph. Richmond . Rockdale. . Schley Screven Spalding... Stewart. -- Sumter. . . . Talbot Taliaferro. Tattnall... Taylor.. Telfair... Terrell. . . Thomas. Towns. . . Troup.. Twiggs. Union... Upson. . Walker. Walton Ware Warren Washington. Wayne Webster. . White Whitfield. 1902 Wilcox Wilkes Wilkinson. Worth Sl,0&5,442 16,143,751 3,147,171 1.233,624 1,663,667 1,770,706 922,002 2,228,784 2,841,757 4,028,629 2,719,820 2,133,530 697, 103 534,038 2, 265, 113 23,655,032 1,387,265 850, 361 2,355,978 4.369,148 2,223.689 o, 403, 467 1,229,883 697,468 4,120,399 1,107,620 1,816.624 2,906.683 5,318.131 361,546 5,065,577 1,074,431 540, 087 1,833,414 2.945,421 •3,237,876 3,668,167 1,489,083 4,650.968 2. 580, 474 929,057 657,831 3.746,779 1.972,278 2.732,761 1,697,024 2,965,836 51,306,658 15,000,098 2,373,542 1.159,609 1,673,012 1,424,222 819,215 1.185,654 2,745,040 2, .815, 727 2,051,903 2,042,384 653,771 562,172 2,100,004 22.953,300 1,268,762 732,214 1,446,687 3,119,889 1,944,587 5.835.240 1.476.807 696, 886 2,363,694 898,325 802,015 2,324,459 5,107,516 366, 008 3,718,400 748,887 616, 680 1.429,513 2,494,508 2.518.038 1,936,749 1,365.263 3,889.619 1,257,193 761,721 673.417 2,867,7lil 1,397,737 3, 096, 505 1,260,892 1,477,609 1880 $1,074, .565 7,634,875 2,024,02.5 777,935 1,601,480 1,210,841 528, 469 544,283 2,357,048 1,673,805 1,566,227 1,682,656 686, 078 316, 177 1,642,084 15,328,462 1,160,995 563, 483 1,081,722 2,017,879 1,464,896 2,991,898 1,264,018 684,080 930,359 816,213 658, 682 1,276,405 2.636.419 '248,277 2,983,851 653, 647 429,570 1,444,657 1,753,891 2,362,910 560,616 1,214,270 2,806,251 670,978 626,786 479,899 1,920,990 402,572 2,785.087 1,209,195 625,345 Per capita. H)02 1890 1880 S125. 41 S154. 43 S129. 95 533. 66 540 33 395. 14 182.78 165. 87 148. 57 140.50 1.50. 34 122. 49 92.08 98.70 103. 99 134. 42 119. 20 111.22 105. 58 100. 12 77.83 263 95 185.85 119.94 147.60 168. 41 148 72 2ia 50 188.41 140. 04 144. 10 123 91 111.41 162. 20 137. 61 115. 73 146.85 146. 22 133 44 83.17 100.28 68.23 131. 98 137. 94 123.09 426. 67 607.88 442. 19 181. 22 186. 23 169. 79 154. 30 134. 52 104. 39 116. 53 100.29 84.60 235. 93 237.86 160. 34 139. 94 124.00 103. 94 199.88 263. 96 164 04 102. 62 111. 31 89.56 86.79 95.68 97.25 183.51 230. 54 133. 14 109.85 103. 66 94.83 166. 07 146. 43 136. 43 14.5. 87 160.27 122. 13 16.5. 89 195.29 123. 16 74.03 90.08 76. 14 205. 43 121. 82 62.60 131. 28 182. 63 149. 64 248 1.7 128. 76 161. 57 262, 22 136. .59 112.18 252. 70 168 27 127. 56 146. 6.-1 145. 47 179. 43 91.38 79. .58 117.29 187. 81 144 16 219. 81 124 60 154 12 167. 96 133 75 109.48 222. 03 176. 16 171. 26 116. 03 147. 06 145.09 73.30 66.80 116.60 158 64 151. 26 132. 39 111.55 127. 77 112, 20 119. 49 89.85 101. 43 129.49 174 23 lOO 26 106. 13 LEVIES OF AD VALOREM TAXES. Per capita. 190-2 »12,771 173. 486 49,027 15, 681 25, 694 24, 172 9,997 30,02) 33, 457 54,550 39.334 36.206 6.683 8.566 34,285 670, 766 23,880 10, 168 32. 391 74,783 31,119 88, 177 21,256 9,991 46,385 14,807 26,954 22, 660 74, 682 4,665 7S. 453 15,194 6,865 26,350 28.214 50,398 64,003 20,. 564 65,028 3.81,846 10, 426 8,389 .55,240 21.221 43,911 16,201 36, 845 S13, 186 242,219 25,894 11,942 16,871 12.449 10,917 I 10,315 26,907 44,112 19,510 19,726 5,884 6,005 21,840 455,687 14,666 7,531 21,410 50, 615 23,072 105,376 14, 349 11.971 15,269 11,319 33, 870 51,789 3,097 44,919 6,329 4,292 16,082 17,661 19,203 28,101 10, 363 35,926 13.428 6, 464 6.616 i'A. 627 12,871 33,007 14,442 8,263 58,890 95,089 17,997 6,395 15.880 10.241 : 6.047 1 4.629 21,685 ', 13,401 I 1 19.434 16,104 i 5,180 ! 4,980 18,484 ! i ,317,123 1 10,455 5.168 1 13,980 28,831 13,215 33,075 12,591 5,426 7,414 8,347 7,355 12,866 24.274 2,004 33. 192 8,902 3,786 19, 483 11,486 20,358 6,030 9.521 36. 223 5,643 5,266 3,633 17,572 3,530 18,617 11.200 6, 366 1902 1890 SI. 48 31.50 ,5.73 8 73 2.90 1.81 1.79 1. .55 1.42 1.00 1.83 1.04 1.14 1..33 3. .56 1.62 1.74 1.65 2.96 2.95 2,08 1.18 2.75 1.33 1.41 1.32 1.33 1.07 2.00 1.43 10.29 10.08 3.12 2.14 1.84 1.38 1.60 1.48 4 04 3.86 1.96 1.47 3.26 4 77 L77 1.08 1.24 1.64 2.07 1.49 1.47 l.CO 2.45 2 07 1.13 2.34 2.33 1.98 0.93 0.76 .3.18 2.17 1.72 0.77 0.80 65 1.89 1.32 1.76 1,33 2.33 1.10 4 34 3.19 1.78 0.95 2.26 1.42 38 80 1.79 1.53 1.14 1.43 1.08 3 73 3 07 1.81 1.61 2.05 1.83 1.40 1.24 1.81 af2 1880 .?1. 08 4 92 1.32 1.01 1.03 94 0.89 1.02 1.37 1.12 1,38 1.11 l.V 1. 07 1.39 9.15 1.53 0.97 1.09 2.29 0.94 1.81 0.89 0.77 1.06 0.97 1..52 1.23 1.18 0.61 1.61 1.00 0. .59 1. ,57 1.04 1.30 1.45 0.87 1.65 0.94 1.01 0.68 1.48 1.14 1.16 0.93 1.08 IDAHO. The state 861,336,113 825,748,437 ,%,440,.S76 1,325,152 371,591 S3.59. 63 Ada 6,209,380 3,744,642 649, 104 1 537. 19 3,626,505 1,. 521, 522 3,122,158 3,150,782 842, 676 4,178,537 1,547,799 1,040,526 i,. 585, 204 2.952,610 2,288,838 4,095,946 4,278,869 1,392,803 1,394,969 1 309. 90 922,913 3,177,668 148,479 209.89 1 298. 85 Blaine ^ > Ii43. 02 Boise 711,9.82 713,527 194 16 1 557. 36 701,938 733,470 1,063,499 304,378 376. 32 514 35 668 86 1 230 29 1,002.877 1,480,9.59 2.755,296 669,995 .532,983 221. 04 358 10 532, 722 299.09 1 404 18 1 781. 93 1,972,848 1,409,749 1,086,990 838. 271 1,707,841 1,118,406 3, 560, 676 2,344,132 1,941,572 7,116,326 3,153,284 864,737 878, 722 542,896 45,646 180,043 222. 92 250. 68 466. 72 636. 51 420. 89 S305. 13 12.23 11.34 12.77 4 47 10 71 12.43 9.40 8 97 12.76 4 20 7. 47 1 74 5.05 6 76 5.81 11. 46 7 3.5 14 45 6.32 10. 55 8 49 ,S.23 & 75 5 60 16.19 12.28 9.88 6.32 1 Based on population reported at the Federal census of 1900. 2 Annexed to other counties since 1890. ! Organized since 1890. 858 WEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. II.LINOI.S. Total. LEVIES or AD VALOREM TAXES. Per capita. 1880 1902 1890 I 1880 833,000,429 .813,233. dl3 S10.56| .S8. 65 i $6.27 Pope Pulaski Putnam Randolph Rictiland 4.')8,.V25 11.73 8.30 7.75 77,088 7.58 7.58 6.21 ,80,391 5.52 3.83 6.41 49,390 10. 37 6. 18 4.29 53, 2.55 5.79 4.84 4.08 176,328 9. 51 8. 42 5.32 10,285 3. 27 1 2. 73 2. 58 78,742 10. 16 6.84 4.64 109,779 8.00 7.60 7.57 229,2.^8 11. 3S 8. ,34 5.61 158, 408 11.46 6. 75 .5.61 87,942 6.29 1 4.32 4.02 63, 747 20.26 j 5.05 3.94 73,073 4.62 3.93 3.95 181,004 9.16 7.20 6.69 0.001,621 13.35 I 12.67 9.88 74, 893 5.67 ; 4.63 4.62 .•?7, 458 .5.43 1 4.26 ; 2.72 136, 465 10.79 i 7.82 5.10 143,088 9.40 ' 9.85 ] 8.41 84,120 9.31 , 7.72 5.31 90, 481 9.88 ! 6.74 ! 4.72 154, 219 10. 62 : 8. 15 , 6.06 33,196 4.51 i 3.86 3.86 66,974 4.73 i 4.40 3.54 96,231 4. 77 4. 25 4.14 81.251 ■ 11.21 1 8.61 ; 5.38 34,019 3.63 2.31 2.11 176,760 7.91 6.42 4.29 .52,953 5. 64 4.01 1 4.12 120, ,363 7.46 6.30 : ,5.23 96,943 8.44 6.59 5.79 .52,959 4.66 ! 2.60 3.17 174,887 7 75 6.20 4.95 23. .849 2.04 2.25 : 3.96 100,049 8.24 6.68 9. .33 176, 436 9.37 6.90 4.82 158,609 9.63 6.62 4.47 100, 874 4.36 4.33 4.48 59.305 4.48 4.00 4.09 75,331 i 34 3.88 3.64 81,731 6.6S 5.65 6.26 100,721 9.34 ,5.97 3.66 70,617 3.79 3.95 ! 5.40 317,753 10.43 8.75 7.07 123.581 8.65 7.68 4.93 49,075 9.68 6.22 3.75 276,. 582 9.68 7.70 7 21 90, 731 12.04 7.08 4.26 440,613 9.74 7.63 6.26 43,307 5. 49 4. 67 3.17 1,56,347 11.60 7.91 1 5.69 164,982 9.95 7.51 4.29 190,883 12.28 8.80 7.62 1.35,018 8.97 j 7.44 4. S3 112,932 8.15 ! 6.08 4.63 374, .501 11.32 8. .55 6.23 201,111 10.33 8.33 6.56 272, 427 7 91 6.91 7.23 348,941 7. .57 ; 6.27 6.96 i;.s.,sni 5.03 4.22 2.90 SS, 601 9. S5 7. 96 5. 89 137,760 9.2,S 1 11.34 8.48 30,832 4.05 3.99 2.95 91.861 8.43 7.49 7.06 95,629 9.76 7.13 4.00 76,8.57 ,5.37 5.08 :, 62 117,960 7.12 5.78 4.20 227,496 9.51 7.41 7.22 70, 132 8.25 7. .59 5, 12 154,2.56 11. 84 8. 52 5.15 460,937 12.42 9.68 8.33 65,937 6.32 3.38 4.12 67,912 11.37 9.53 4.36 178,095 6,35 7.23 5.28 41,902 2.72 2.37 3.16 08,. 550 3.21 3.68 10.37 44,011 8.72 10. 05 7.92 112,657 4.23 4.42 4.39 64, 545 4.56 5.62 4.15 TAXATION AND REVENUE SYSTEMS. 859 Table 7.— ASSESSED VALUATION OF PROPERTY SUB,JECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES; 1902, 1890, AND 1880— Continued. 1 LLI XOI9— Continued . Rock Island St. Clair Saline Santramon.. Schuyler Scott .'.- Shelby Stark Stephenson . Tazewell Union Vermilion . . . Wabasli. .. . Warren Washington Wavne White Whiteside... Will Williamson . Winnebago. Woodford. . ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. 1902 1890 $8,766,441 16,727,457 1,768,466 17,284,884 2,644,019 $7,024,133 15,430,176 1,670,408 15,351;434 3,043,942 2,010,679 5,856,799 3,254,847 8,077,608 8,029,739 2,621,420 6,231,250 3,541,028 7,853,788 8,186,168 1,955,348 13,709,280 1,628,690 6,727,343 1,797,930 10,968,673 1,600,417 6,850,547 2,768,887 2,464,824 2,648,370 8,837,068 3,. 548, 678 2,686,359 2,754,197 7,701,890 16,295,564 2,452,550 11,627,629 6,190,019 12,630,568 1,805,352 9,990,576 5,771,264 1880 Per capita 1902 1890 $7,924,038 15,466,367 1,387,423 17,318,488 3,832,946 2,877,632 7,853,500 4,013,021 8,048,645 9,921,960 1,672,941 12,312,805 1,920,066 7,883,544 4,226,312 2,722,511 2,706,577 9,069,026 13,017,125 1,444,222 9,462,420 7,116,837 $151. 37 184. 41 79.83 234. 62 157. 60 191.77 181. 25 318. 29 226.66 236. 48 85.68 199. 32 127. 96 286.80 141. 43 86.82 104.01 249. 06 210. 77 84. 83 235. 25 282. 65 $167. 67 231. 79 86.36 250. 86 190. 09 254. 41 199. 78 354. 74 250. 62 276. 97 83.43 219. 79 134. 87 321.91 184. 23 112. 80 110.15 249. 62 203. 70 81.23 250. 15 269. 32 1880 $206. 88 250. 24 87.04 327. 42 235. 89 267. 91 259. 45 368. 08 261.81 334. 46 92.42 296. 07 193. 07 343. 76 200. 19 127. 87 ; 117. 23 293. 64 243. 67 74.74 309. 86 329. 18 LEVIES OF AD VALOREM TAXES. $581,394 940,001 101,901 881,572 130,013 73,646 224,739 125,776 331,428 395,206 100,587 609,. 506 66,934 266,928 106,766 99, .368 149,656 367,323 737, 181 109,560 463,066 211,133 Total. 1890 $350,891 485,861 68,326 570,. 596 79,636 00,634 200,539 102,992 214,578 272,530 64,426 420,270 60,9.58 228,141 95,073 93,772 111,957 229,677 419,717 61,898 310,377 143,136 1880 $249,641 420, 467 67,420 262,247 76,327 52,830 124,605 65,099 142; 761 194,964 47,415 211,896 64,680 165,983 119,900 83,390 80,691 167,472 221,294 46,185 171,231 100,079 Per capita. $10. 04 10.36 4.60 11.97 8.05 7.02 6.95 12.30 9.30 11. 64 4.41 8.86 5.18 11.34 5.40 3.50 5.88 10.35 9.53 3.79 9.31 9.64 $8.37 7.30 3.53 9.32 4.97 5.87 6.43 10.32 6.86 9.22 2.99 8.42 5.14 10.72 4.94 3.94 4.48 7.44 6.77 2.78 7.77 $6.62 6.80 4.23 4.96 4.70 4.92 4.12 5.81 4,47 6.57 2.62 6.10 6.49 7.24 5.68 3.92 3.60 5.42 4. H 2.39 .5.61 4.63 INDIAX TERRITORY. The territory 1 $16, 200, 000 1 . $42.05 $271,000 1 80 70 ; 2,000,000 4,000,000 5,000,000 6,200,000 19. 66 1 . ' 32,000 75,000 90,000 74,000 . 31 1 i 28.72 1 ' ' 0. .54 ' 50. 11 ' - : 0.90 . ' 127.85 i ' 1 1 1 1.82 ; ' : 1 1 INDIANA. The state $1,417,362,766 $856,838,472 $727,815,131 $549.09 $390. 82 $367.90 $27,968,418 $15,584,054 810,843,630 $10, 84 $7,11 $6,48 10,835,830 44,717,810 15,871,666 13,773,765 8,968,026 17,590,208 1,857,306 12,466,645 20,606,960 12,851,317 12,660,330 17,742,736 2,384,260 12,102,630 8,400,120 12,2.33,848 14,691,116 26,751,290 6,609,765 23,088,140 9,464,752 11,912,710 12,129,865 7,817,795 10,607,615 15,879,685 28,476,106 11,871,385 16,876,235 14,815,340 6,816,915 15,645,278 17,825,280 16,175,900 17,014,690 11,157,180 8,997,161 12,938,376 9,198,410 5,744,688 6,590,620 28,601,686 11,373,784 6,904,914 3,115,000 9,792,060 1,606,805 8,380,380 10,953,665 9,136,135 7,169.609 10, 133; 340 1,384,368 6,486,960 8, 312,. 590 9,557,150 7,116,900 11,269,230 3,872,480 13,897,361 7,321,498 11,203,130 7,684,540 7,767,210 5,465,385 10,111,925 10,468,716 5,944,360 9,936,495 8,718,863 4,371,275 11,246,698 13,389,670 8,223,366 9,202,145 6,932,185 3,838,925 7,678,660 7,461,175 3,529,895 3,446,525 18,996,495 9,779,622 5,241,303 2,058,419 8,885,290 1,544,780 7,186,348 9,123,863 7,640,671 6,104,641 7,717,005 1,194,414 5,337,199 8,147,040 9,235,787 6,7.59,934 8,543,299 2,880,004 12,390,667 6,841,182 8,924,485 7,283,107 7,510,215 4,882,355 9,210,851 7,372,100 5,090,633 8,977,205 7,478,475 3,931,776 10,178,942 11,494,028 6,061,541 7,084,086 5,705,925 2,678,814 6,686,535 0,540,639 2,952,251 478. 57 563. 29 641. 63 1,030.43 483.11 669. 57 193. 25 625. 19 582. 20 399. 72 361. 36 626. 46 178. 17 394. 84 382. 62 625. 26 661. 39 481.13 319. 47 499. 51 692.42 393. 81 565. 80 488.86 602.88 510. 03 479. 92 404. 34 560. 22 761. 28 266. 78 736. 25 703. 72 556. 77 583. 63 411.23 603. 27 470. 73 407. 10 3.59. 33 277. 02 427. 38 476. 66 496.09 297. 77 368. 61 165. 88 418. 68 . 361. 62 301. 90 234. 79 370. 24 99.30 247. 34 365. 79 495. 78 292. 75 373. 68 191.21 354.52 579. 69 3S0. 31 387. 80 422.91 326. 37 406. 78 332. 41 243. 83 380. 37 489.03 210. 30 623. 15 560. 73 314.04 332.88 ' 287.18' 343. 22 327. 06 304. 45 241.64 224.02 346. 89 1 429.36 471.85 256.66 342.77 1 1.50. 50 391.73 ; 330. 44 ! 267.06 197. 44 328.77 96.67 247.64 306.46 466.95 284. 79 372.65 180.09 370. 38 / 600. 42 362.93 360.05 373.79 341. 40 405.01 312. 14 221.37 361.97 436. 75 184. 37 442. 93 478. 60 309. 51 324. 88 247.55 283.05 ,294.91 i 251.79 179.44 228,948 921, 408 305,679 222,958 184,413 263,313 40,652 228,973 447,912 298,499 287,279 337,655 56,388 281,717 155,541 249,834 235,872 456,549 106,479 438,376 174,942 274,052 260,938 148,830 209,712 280,724 633,492 255,362 286,785 274,010 115,770 283,001 287,203 307, 138 294,263 230,-573 184,021 260,620 217,211 137,849 102,051 606, 139 257,542 106,990 .54, 915 155,480 24,682 139, ,507 272,613 199,062 118,563 210,701 34,744 113,626 142,195 179,003 165,242 211,153 62,077 278, 137 104,941 119,016 164,945 112,928 91,127 155,405 229,262 98,714 179,763 145,693 67,913 1,54,262 200,9,53 164,462 196,803 143,566 85,362 142,113 146,449 70,446 65,096 443,606 131,772 86,804 29,933 90,342 26, 199 103,868 232,309 146,932 101,922 108,864 25,644 79,608 160,696 122,611 70, 148 136,820 40,124 183,241 69,840 130,689 93, 197 103,692 52,858 89,516 108, 136 64,142 127, 2&5 74,562 49,296 121,183 175,098 91,474 115,876 92,444 42,518 84,938 137,441 43,989 10,11 11,61 12,36 16,68 9,93 10,02 4,22 11,48 12,72 9,28 8,20 11,90 4,21 9,19 7,08 12,77 9,08 8,53 6,23 9,48 12,80 9,06 11,50 9,31 11,92 9,02 10,68 8,70 9, 35 14,08 5,29 13,32 11,34 10,57 10.09 8.50 12.34 9.48 9,61 8,62 5,06 9,07 10.79 8,99 5,25 5,85 2,39 6,97 8,75 6,68 3,88 7,70 2,49 4,33 6,09 9,29 6,39 7,01 3 07 7,10 8,31 4,04 8,43 6,16 5,44 6,24 7,28 4,05 6,88 8,17 3,27 7,18 8,42 6,28 7,12 5,95 7,63 6,05 5,93 , 4,82 4,23 Allen Bartholomew Benton Blackford Boone Brown CarroU Cass Clark Clay Clinton Crawford 8,10 6,79 7.72 3.73 3.49 2.46 6.66 8.41 5.14 3.94 4.64 2.08 3.69 Dearborn Decatur Dekalb Delaware Dubois Elkhart 6.03 6.20 3.47 6 97 2.51 5.48 6.13 Floyd 6.31 Fountain 4.61 6.16 3.70 3.94 4.68 G reene 2.79 6,13 4,35 2,31 5,27 7,29 4,67 5,31 4,01 4,49 4.41 5.29 Jennings 2.67 1 In part estimated. 860 AVEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES; 1902, 1890, AND 1880— Continued. INDI ANA— Continued. Johnson. . . Knox Kosciusko. Lagrange,. Lalce Laporte... Lawrence - Madison . . Marion Ma rshali . . Martin Miami Monroe Montgomery. Morgan Newton. Noble... Ohio Orange. . Owen . . . Parke . . Perry. . Pike... Porter. Posey. . Pulaski. . . Putnam . . . Randolph. Ripley Rush St. .1 oseph . Scott Shelby Spencer Starke Steuben Sullivan. ... Switzerland. Tippecanoe. - Tipton Union Vanderburg. Vermilion.. . Vigo Wabash Warren Warrick Washington . Wayne Wells White Whitley ASSESSED VALUATION OF PROPEKTY SUBJECT TO AD VALOREM TAXATION. S13,830,165 17,996,350 17,960,420 10,230,917 29,830,625 24,941,710 9,467,545 35,043,585 155,186,110 14,219,970 3,930,114 15,528,140 7,547,074 22,245,9f0 10,384,910 8,857,134 14,915,280 1,944,780 4,994,935 6,0.56,524 11,963,075 3,271,685 5,898,010 16,079,360 U, 950, 695 6,735,705 15,559,155 17,752,340 7,820,942 16,398,880 32,804,080 2,755,239 18,749,364 7,200,640 6,075,370 7,597,310 13,050,445 , 3,637,225 29, 132, 570 10, 199, 580 5,683,534 33,228,780 8.944,300 35,578,249 18,255,195 9,641,519 6,937,180 7,733,430 27,742,489 14,789,805 12,002,210 11,814,650 Total. 1890 Per capita. LEVIES OF AD VALOREM TAXES. $10,346,245 11,-564,530 11,576,009 6,463,815 10,582,070 16,436,597 5,690,585 11,337,010 78, 148, 190 8,959,550 2.456,025 8,677,165 6,761,035 15,862,649 7,745,890 3,633,769 8,714,642 1,456.445 3, 599; 717 4, 876,. 536 9,887,040 2,438,465 3,922,535 9,134,565 8,414,715 2,964,075 13,225,075 12,626,460 4,277,450 12,357,675 16,175,560 1,819,035 12,811,335 4,993,355 2,370,581 4,237,070 6, 867,. 520 2.915,7.36 20; 721, 430 4, 686, 630 4,971,575 22,727,690 5, 549, 370 25.782,255 12, 440. 410 5,591,905 4,977,600 5.807,536 23,967,162 7,121,115 .5,893,715 7,. 344, 440 S9,865,010 10,099,255 9,522,807 6,344,685 4,792,185 12,195.570 5, 743; 230 9,282,220 66,759,285 6,479,771 1,833,831 6,634,737 5, i. 38,965 13,492,935 7,186,010 2,886,666 7,306,222 1,702,480 3,437,135 4,941,555 9,188,467 2,232,110 3,172,854 6,348,950 7,164,346 2,634,134 11,687,669 10,702,325 3,837,710 11,962,830 13,824,606 1,457,451 12,071,360 4,761,561 983,714 3,740,146 6,111,840 3.154,745 19,837,535 2,898,989 5,026,410 20.931,105 5,063,609 21,950,670 10,079,215 5,562,020 4, 496, 675 5, 536, 847 23,003,242 5,766,145 4,721,719 5,994,341 SJ79. 45 634. 24 615. 06 672. 29 733. 06 636. 69 .361. 73 463. 64 744. 60 560. 30 264. 49 .538. 27 350.81 750. 03 498. 82 821. 78 632. 89 416. 73 288.89 399. 22 508.20 173. 23 282. 55 828.88 531.31 461. 57 730. 27 617.11 391. 30 805. 05 527. 69 327. 97 702. 27 320. 36 549. 86 494. 39 486. 39 310. 71 739. 87 528. 26 448.06 670.72 562. 43 641. 50 ! 841. 69 307. 46 396. 23 707. 03 620. 46 605. 19 68.5. .30 1890 1880 S5'28.92 S504. 94 412. 37 383.66 404. 12 369. 43 413. 95 4D5. 93 443. 02 317. 56 477. 18 393. CO 287. 52 309. 72 310. 71 337. 20 563. 63 049. 52 376. 17 276. 76 17,5. 77 136. 09 336. 02 276. 49 325. 41 323. 71 566. 02 493.96 416. 49 380. 21 412. 79 353. 33 373. 07 318. 27 293. 93 .506. 04 245. 25 239. 30 324. 24 310. 77 1 487. 14 133. 69 211.53 .506.01 390.85 263. 87 592. 12 449. 68 221.06 649. 24 380. 99 232. 23 503. 31 226. 35 323.01 292. 66 313. 92 233. 00 690. 72 268.12 709. 62 380.00 421.88 613. 64 468.62 510. 44 235. 23 311.91 636. 95 331.00 376. 09 413. 35 472. 17 131. 32 193. 67 368. 55 343. 50 257. 25 519. 43 404. a5 177. 45 621.31 416.68 174.69 477. 94 21.5. 24 192. 70 265. 39 315. 30 236. 56 551. 56 201.22 654. 96 496. 08 420. 26 480. 76 399. 32 483. 78 222. 98 292. 10 595. 74 312. 12 342. 28 353. 84 1902 1890 5222,177 373,935 329,425 160,876 667,. 502 400,853 262,719 776,784 3,133,396 207,348 106,142 324,892 231,067 365,077 221,441 1,56, 155 204,594 ,35,276 127,141 144,171 220,535 84,109 131,703 270,382 218,288 133,4.54 257,946 312,395 131,806 285,236 699, 106 61,017 286,743 166,255 177,866 137,919 263,849 83,018 668,980 196, 366 113,285 828,864 172.024 817, 191 361,221 1.67.704 143,603 122,718 523,564 322,280 214,131 220, 150 $169,715 188,812 187,606 93,143 102,104 243,238 101,080 233,(85 1,379,909 141,329 54,292 196,721 96,380 271,191 141,061 69,138 148,300 23,632 54,546 72,416 147,991 62,886 72,538 1.58,086 143,764 62,912 156,901 217,643 70,739 196,680 313,573 36,342 196.059 96,004 56, .322 93,639 114,804 50,368 486. 632 83, 625 84, 322 698,982 79. 534 610,790 204.822 102, 161 95, 062 91,672 418, 125 128,395 116,280 124,302 Ppr capita. 885,139 132,(60 128,927 90,836 66,601 214,218 104,214 134, 158 829,7.38 88,108 10.23 9.76 10.04 15.03 8.17 (.9,284 161,531 71,499 181,011 89,794 7.14 11.20 10.74 11.97 10.64 47,622 86,360 32,992 44,076 68,596 14.49 8.68 7.54 7.36 9.50 102,326 50.058 50; 066 108,861 107,014 9.37 4.46 6.31 13.94 9.70 57,234 157,694 123,502 52,876 116,876 9.15 12.11 10.86 0. .59 14.00 164,781 17,035 140,449 72,779 20,526 11.26 7.26 10.74 7.40 16.10 76,998 73,823 8.98 9.83 1902 1890 1880 $10. 92 S8.C8 $4.36 11.10 6.73 5.04 11.28 6.66 4.87 9.91 6.96 5.81 16.40 6.81 4.35 10.23 7.06 6.91 9.76 5.11 5.02 10.04 6.40 4.87 44,775 330.242 ' 71.015 45.765 564,567 I 55, 864 380,072 202,273 73, 896 120. 037 62,509 268,357 66,021 54. 107 63,285 7.09 14. 45 10.17 16.92 I 11.18 10.98 12. 69 1 12.34 I 14.64 6.36 6.27 13. 34 13.52 10.80 ■ 12.77 9.78 6.93 3.S9 7.62 5.46 9.68 7.67 7.85 6.36 4.77 3.72 4.81 7.29 2.90 3.91 8.76 6.68 6.60 7.02 7.75 3.66 10.28 4.64 7.70 4.35 7.67 6.47 6.26 4.02 13.84 4.61 12.04 10.01 6.05 10.18 7.66 9.32 4.49 4.92 11.11 6.97 7.36 7.00 8.07 3.76 5.14 6.29 4.50 6.63 4.75 5.82 3.76 5.93 3.07 3.69 5.26 2.95 3.06 6.32 5.13 6.81 7.01 4.67 2.44 6.02 4.97 2.04 5.66 3.29 4.02 5.:6 3.63 .3.36 9.18 4.93 5.96 13.38 4.65 8.32 8.01 6.43 6.95 2.77 6.95 3.58 3.92 3.74 lOAVA. The state . Adair Adams Allamakee Appanoose Audubon Benton Blackhawk Boone Bremer Buchanan Buena Vi.sta Butler Calhoun Carroll Cass Cedar Cerro Gordo. . . Cherokee Chicka.saw Clarke S.572,840,391 $519, 246, 110 8398,671,251 S257. 66 $271. 59 8245 39 S22. 602, 580 815, 176, 432 $10,261,605 810. 17 87.94 86.32 3, 820, .5.36 3,877,567 3,827,637 242 42 266. 79 328. 07 187.783 106, 904 101,829 11.92 7.36 8.73 3,318,563 3,226,430 2,788,404 263. 98 262. 48 234. 56 117,873 82, 156 77,867 9.02 6.68 6.55 3, .587, 649 3.430,030 3,888,121 193. 76 191. 66 196. 46 115,846 93,926 84,687 6.26 5 26 4.28 4, 218. .399 4,752,220 4,078,906 159. 69 250. 63 245. 19 169,290 109. 411 76, 893 6.03 5 77 4.56 3,576,127 3,317,660 1,947,984 267. 85 267. 29 261. 54 136,332 94,926 62,460 10.21 7.65 7.04 8,323,103 7,730,040 6,985,248 336. 26 319. 71 280. 67 226,000 168,649 134, 934 9.09 6.97 5 42 9,356,790 6,767,350 6, 396, .358 274. 52 279. 42 267. 44 .390. 090 179, 689 139,783 11.44 7.42 5 85 6,047,3,56 5,050,580 3,977,731 216. 28 212. 46 190. 89 261,497 141.926 101,633 8.99 5 97 4.87 4.367,124 3,704,750 2,864,105 270. 03 253. 23 203. 40 133, 157 97,056 81,190 8.23 6.63 5 77 5, .590, .573 5,300.240 5, 088, 539 272. 66 279. 00 274. 37 188. 341 120,969 93,856 9.18 6.37 5 06 6,084,604 2,941,740 1,742,300 307. 25 217. 13 231.17 179,175 100,082 73,889 10.83 7.39 9.80 6,337,245 4, 292,. 560 3,372,657 299. 37 277.60 235. 90 176,424 110,954 95,061 9.90 7.18 6.65 5,011,684 2,987,330 1,611,707 277. 43 227 92 288.06 219. 5,30 102,764 46,180 12.16 7.84 8.08 6, 319, 986 4,2,57,390 2,626,013 260. 85 226, 12 212. 53 182,699 1.32,000 96,989 8.96 7.01 7.85 6,488,017 5, 993, 780 4,908,605 261. 73 305.10 289,71 211,485 168,911 119,119 10.09 8.60 7.03 7,262,154 6,773,330 5,642,125 382.80 371. 08 297. 96 172. 493 132,592 107,674 9.09 7.26 5 68 6, .569, 668 3,952,900 3,097,481 312.60 265. 94 270. 26 252,736 102,832 83, 674 12.03 6.92 7.30 4,935,397 3,592,590 1,924,024 302.27 229. 43 233.50 194,386 126,230 69,072 11.91 8.06 8.38 3,981,978 3,077,520 2,697,090 239. 96 204. 91 185. 67 143,946 89, 346 76, 300 8.67 5 95 5 25 3, 191, 390 3,369,8.50 3,212,005 263. 32 297. 37 278. 99 121,776 76,160 67,906 10.06 6.72 5 90 TAXATION AND REVENUE SYSTEMS. 861 Table 7.— ASSESSED VALUATION OF PROPERTY' SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 3880— Continued. lOWA—Conliiuied. Clay Clayton . . . Clinton. . . Crawford . Dallas Davis Decatur Delaware. . . Des Moines. Diclcinson... Dubuque . Emmet Fayette.. Ployd Franklin., Fremont. . ■Greene Orundy. . . Cruttirie. . . Hamilton. Hancock. . Hardin . . . Harrison.. Henry Howard . . Humboldt. Ida Iowa Jaclison Jasper Jefferson. Johnson. . Jones Keokuk . . Kossuth. liee Linn. . . Louisa. Lucas.. Lyon... Madison. . Mahaska . Marion... Marshall. Mills Mitchell Monona Monroe Montgomery . Muscatine O'Brien... Osceola Page Palo Alto.. Plymouth . Pocahontas Polk Pottawattamie. Poweshiek Tlinggold Sac Scott . . Shelby . Sioux . . i^torv. . Tama Taylor Union..' ^'fLn Buren. Wapello ASSESSED VALUATION OF PROrERTV SUBJECT TO AD VALOREM TAXATION. Total. 1902 1890 $4,185,388 52,280,730 6,241,839 0,164,990 10,352,258 9,061,895 6,177,449 4,678,740 6,636,670 5,871,390 3,408,849 3,861,980 3,836,272 3, 763, 020 5,498,849 4,787,960 7,348,456 9.123,980 2,462,272 1,367,980 13,079,819 11,641,310 2,878,173 1,106,384 6, 484, 291 5,441,760 4,895,639 3,981,750 4,755,434 3,463,000 4,673,795 4,632,160 6,101,859 4,312,610 5,022,838 3, 660, 350 4,754,167 4.636,820 5,567,565 3. .WS. 389 3, 878, 110 2.046.620 Warren Washington. \^'ayne Webster Winnebago . . Winneshiek . Woodbury . . Worth Wrisht 6,510,513 5, 805, 846 4,876,496 3, 770, 881 3, 694, 179 3,476,213 5,261,408 6, 166, 622 8,340,010 4,418,784 8, 322, 698 6, 365, 639 6,331,890 6,226,529 7,760,947 12, 946, 943 3, 878, 354 3,507,268 4,248,547 4,177,266 7,050,727 6, 526, 457 7,696,279 4,897,329 4,042,175 4,268,686 3, 528, 432 4,822,560 7,084,003 4,614,779 2,387,513 6, 186, 434 .3, 403, 579 6, 700, 486 4,470,79fi 20,248,396 13,061,884 6,256,3.53 3,919,588 5. .379. 133 li; 818. .320 4,829,855 6, 907, .342 6, 528, 279 7,853,963 4, f 28, 063 4,082,7a0 3,832,740 6,918,917 5,502,106 6,471,096 4,254,671 7,473,8.36 2,892,001 8,018,591 11,534,034 2,776,816 4,728,947 4,538,550 5,906,730 5.693,770 2,934,350 2,390,370 3,001,210 4, 950, 970 5,060,050 8, 060, 720 6,073,987 8,483,760 6,025,350 6,655,4<0 3,209,310 10,594,290 11,922,150 3,706,178 3,868,580 2,177,230 4,487,110 7,208,520 6,994,710 6,931,490 4,602,410 3,282,440 4,021,000 3,591,700 5,031,780 6, 875, 100 2,841,820 1,577.095 6,411,790 2,313,730 5,.537,.3fi0 2,7.36,220 19.596,970 13, 775. 170 6, 096, f 80 3,612,630 3,472,150 10, 237. 220 4.263,566 4,915,470 4,915,470 6.802,140 4, .563. SeO 3,867,760 4,891,030 7,937,980 6,674,914 6,783,630 4,293,820 4,778,040 1,476,434 5.015,050 22,045.120 1.756,440 2,899,850 $1,044,233 6,051,668 8, 358, 309 3,006,472 4, 870, 399 3. 644, 310 3,103,286 4.440.601 7,099.934 634, 686 9,696,215 715,039 5, 288, 460 3, 389, 402 2,085,246 4. 428, 491 2.895.646 2,600,001 3,172,482 2,421,748 1,639,619 3, 778, 567 4.802.703 5.371,883 2,878.964 980,428 1,236,775 4,667,396 4, 696, 673 7,280,827 5.187,389 7.420,091 5,327.002 4.977.625 1,668.766 8,255,480 9,229,230 3,549,438 3,555,062 915, 134 4,261,776 0, 026, 069 5,439,219 7,279,492 4,236,949 2,852,312 2,193,818 3,463,018 3, 848, 402 6, 269, 661 1,080,403 ' 719, 448 4,668,231 1.070,861 2,761,8.57 1,149,081 10, 274, 640 8, 427,. 330 5.261.2.59 2,. 581, 615 1,967,219 10,023,795 3.037.240 1,. 5.52, 018 4,115,212 5,996,416 3, .365, 263 3. 298. 422 4, 831,. =99 6,532,993 4,788,013 5,.)54,000 3,678,321 3,107.365 940.060 3,182,042 3, 349,. 570 1,559,892 1.435,668 Per capita. 1902 I 1890 1880 $318. 89 228. 28 238. 44 288.52 287.92 226.07 216.90 289. 17 200.89 305. 91 223 86 287. 73 221. 10 281.94 320.53 264. 95 I 297.87 , 366.71 257.78 286.07 260.92 290.39 233. 62 255. 29 267. 12 288.71 288.36 272. 36 224.13 308.35 259.01 336. 09 298. 24' 263.24 277. 75 198. 83 230. 44 292.31 220. 36 319. 54 241. 32 212.78 228.91 261.85 304.56 276. 44 243. 47 171.78 275.72 251.09 273. 47 272. 39 258. 22 238.58 298. 44 296.57 229. 18 244. 84 322. 06 265. 25 308. 97 278. 03 274. 45 292.57 279. 49 326.34 255. 98 21.1. 19 224. 94 185. 04 274 31 316. 00 21(i. 55 230. 52 232. 23 2.50. 32 201. 97 257. 42 262.88 $245. 00 230. 24 219. 95 247. 63 286. 70 253.11 239. 92 276. 98 258.29 316. 08 233. 54 258. 86 235. 16 258. 15 268. 28 276. 04 273. 00 276. 23 261.04 253. 16 268. 55 238. 83 276.58 301.34 262.42 243. 02 280. 36 270. 99 221. 78 322. 76 334. 17 367. 55 297.80 278.91 244. 61 280.90 263. 16 312. 07 265. 04 250. 83 280. 85 2.50. 26 259. 98 268. 23 309.49 246. .82 277. 02 262. 82 317. 50 217. 60 282. 94 300. 44 248. 31 282. 98 286. 43 299. 60 290. 43 331.45 266. .50 239. 10 237. 17 241.53 267. .58 271. 17 314.17 277. S8 228. % 300. 93 260. S9 310. 63 367. 32 274. 02 221. 37 201 56 222. 01 396. 27 189.95 240. 51 LEVIES OF Ar> \ ALOUEM TAXES. $245. 82 209.91 227. 36 242.20 I 259.81 221.30 202. 35 247. 38 241.70 333. 87 226. 61 461 32 237. 60 230. 93 262. 00 250.88 227. 51 205. 71 229. 40 215. 23 445. 85 212. 20 288.47 255. 97 265. 66 183. 57 282. 24 242.83 197.58 280 43 j! 296.96 I 291.82 II 253.04 1 1 234.16 I 270.11 236. 82 247. 85 27Q. 08 244. 67 465. 01 247. 43 239. 11 216. 61 306. 48 299. 71 198. 59 242.28 252.42 242. 11 270. 69 260. 02 .324. 22 237. 36 259. 22 322. 42 309. 48 242. 35 211.48 277. 84 213.62 224. 21 242. 91 239. 23 28B. 03 243. 42 277. 80 228. 03 220. 19 28r,. 43 258. 37 244. 5'; 282, 79 228. 08 194. 81 191. 19 216.48 223. 31) 196. 14 283. 62 190-2 $159,619 199, 400 401,022 208, 620 232,541 109. 995 138,687 163,500 392, .313 96,184 635,174 130, 070 232,922 181,492 159,834 155, 750 177,608 155,752 191, 681 200. 153 151.984 253.562 212, 535 155, 398 132,831 117,803 130,881 164, 460 169,201 282,788 149, 574 278, 735 180, 234 187,808 231,115 341.707 656.876 123. 654 123.235 187.302 181.553 325. 222 197.079 315,944 172,323 1.36. 165 171.113 159, 555 192.616 280,284 192, 463 105. 425 218,717 143, 786 223.130 172.. 546 1,301,013 668,. 303 2,55.341 130,997 190,. 534 691,783 174,714 239, 188 228, 11 1 247, 004 161,9.53 160,995 1,38,932 327,217 176,201 192,517 151,. 5Hi 310,885 128,4.56 178.911 775. 748 100.578 178. 934 $91,840 137,186 302,993 169,470 141,256 80.539 87,272 113,938 369,2.31 43,627 487,199 39,808 126,269 107,908 103,058 157,925 114,844 82, 422 115,871 109,761 73,292 1,37,694 176,032 141,387 67,905 96, 036 106, 391 149,575 167,709 93, 615 178, 228 125, 293 138, 231 95,749 420,558 367,374 72,264 88,229 96.192 11 4. .388 188.396 153.397 227.032 113.716 115.403 113.516 76. 609 132.347 239. 116 106. 664 55. 635 155, 082 83. 248 173,426 S3, 4.59 936.989 .564.196 1.56.873 100, 447 101,972 431.604 119. 686 145.0.55 113.369 lai. 878 101.1X9 127, 708 106,112 247,794 121,1.88 132,806 93,843 1.58.. 595 56.333 122.. 386 641.810 14.920 84.. 829 1880 $32, 280 149,250 218,840 100,011 111,206 54,556 55, 960 94,210 281,975 25,070 362,749 21,791 107,535 91,. 300 77, 723 121.677 79. 353 81.825 87,4.30 62,690 47,998 92, 908 124,392 89, 327 80, 212 48, 662 43, 956 85,930 122,966 125, 257 75, 695 141,335 117,541 78,714 65, 867 236,302 202, 894 93, 007 62, 535 131,323 118,840 112,920 202,573 100,786 89, 458 58,992 71,263 95, 322 183,774 71,428 31,838 114, 399 41.946 68,994 38.096 353.712 260, .58.3 97,072 62,275 82,616 292, 043 87,485 64,. 588 105,932 125,303 92, 278 113,9.56 80,210 179, 286 86. 462 103,58.5 68. 560 107,831 27,478 110,161 169,908 40,. 576 40,169 Per capita^ 1902 I 1890 1880 $12. 16 7.29 9.24 9 74 10.09 7.29 7.84 8.60 10 72 11.95 10.87 13.06 7.94 10.46 10.77 8.83 10.37 11.37 10.39 10.28 11 .30 11.31 I 8.65 8.14 9.41 9.46 10.86 I 8.00 ■ 7.34 10.46 8.77 11.26 8.44 7.81 10.31 8.75 11.69 9.32 7.74 14.09 10.49 9.81 8.16 10 75 10.72 9.31 9.76 7. 77 11.01 9.93 11.41 12.03 ' 9.13 10.08 9.94 11.45 ; 14.73 i 12.53 13. 14 , 8.86 10.94 12. 98 j 9.93 10.13 9 78 10.26 8.96 8.29 8.15 9.13 8.79 9.40 78 $9.87 6.13 7.35 8.44 5.38 5.68 0.57 10. 45 10 08 9.77 9.31 5.46 7.00 8.01 I 9.38 7.37 6.24 0.67 7.17 9.62 7.25 8.24 1 7.48 6.11 j 6.90 I 8.97 • 6.82 6.57 6.72 6.16 7.72 li. 19 5.79 7.30 11.16 ' 8.11 6.09 ; 6.06 11. 08 j 7.16 0.54 6.65 8.79 7.82 8.68 7.82 6.60 8.36 9.76 j 8.16 ' 9.98 7.27 8.93 8.86 I 9. .59 10. 32 j 7.62 , 13. .j8 ; 9.32 : 9.96 8.74 14.32 11.90 8. .53 7.41 7.02 10.00 6.80 7.90 6.25 7.62 6. IS 7. .50 6. .53 8.14 6.63 7.19 5. 99 7.35 7.69 5.43 11. .54 4. 8l, 7.01 $7. 00 5.18 5.95 8.06 5.93 3.31 3. 65 .5.25 8.62 13.19 8.44 14.06 4.83 0.32 7.58 0.24 6.47 6.07 5.67 13.90 6.22 7.47 4.26 7.40 9.09 10 03 4.47 5.17 4.82 4.33 5.56 6.58 3.70 10.06 0.78 6.45 7.08 4.30 23.87 7.62 4.72 4.50 8.53 7.13 6.23 0.51 5.19 6.00 7.93 17.19 14.34 5.82 10.15 8.05 10.26 8.32 6.54 ,5.13 5.15 9.42 7.08 6.89 11.90 6.27 5.81 .5.90 7.61 4.71 7.09 4.42 5.08 4.25 0.76 5.69 -1.60 11.33 3.10 7.94 862 WEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OP AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. KANSAS. The state . Allen Anderspn . Atchison.. Barijcr Barton. . . Bourbon Brown Butler ChasR Chautauqua Cherokee... Cheyenne . . . Clark..' Clay Clond Coffey Comanche. Cowley Crawford.. Decatur. . . Dickinson. Doniphan. Doncrlas... Edwards.. Elk Ellis Ellsworth. Finnov Ford.' Franklin. . Garfield '. Gea ry Cove" Ci raham . . Crant Gray Greeley Greenwood - Hamilton. . Harper Harvey . . . . Haskell Hodgeman. .Ifujkson Jellerson. .. Jewell Johnson. . Kearnv. . . Kinsman . JCiowa Lahetto Lnnc Leavenworth, Lincoln Linn Logan T-yon McPlierson . Marion Marshall Meade Miami Milcholl Montgomery. Morris Morton . . Nemaha - Neosho. . Ness Norton. . Osage Osborne. . C'ttiiwii . .. Pa wnee . . . Phillips... Pottawatomie. Priitt Rawlins Heno Republic ASSESSED VALUATION OF PKOPEETY SUBJECT TO AD VALOKEM TAXATION. Total. 1902 S363,163,63U 4,848,214 3,SS7,500 B, 150.065 1,972,273 3,174,103 5,S63,fiC9 6, 490, 863 6,282,369 3,133,294 2,317,406 5,136,017 773,630 1, IPO, 447 3,.531,32S 4,064,098 3, 797, 581 861,109 6, 430, 316 5,982,371 1.749,595 0,155,471 3,791,141 6,304,754 1.137,620 2,802,2.56 2.073,122 2,899,218 1 , 234, 579 2,221,316 5,505,119 2,594,539 1,284.787 1,287,649 247,211 773,473 ,564,824 4,423.899 927,0.38 2,627,819 4,443,630 265, 463 ,815,2.57 4,831,480 4, 945, 905 ■1,,386,8.''i2 .''•,063,074 740,818 2,937,514 045,9.53 5,023,178 ,833,251 10,103,874 2, 432, 225 3,999,647 1,138,644 6, 887,. 5.58 4,779,989 4,9.50,986 5,942,467 911,4.56 5,383.P79 3.476,3(,'8 4, 813,. 573 3, 479, 739 252, 498 6,4.37,283 4,115,015 1,. 341, 098 2,300,292 5,051,7.57 2,731.898 3,244,008 2,074,829 2, .580, 226 5,098,303 1,422,773 1,232,621 6,829,909 3, 80) , 420 S347,717,219 3,542,642 3,469,223 6,184,792 3,070,791 2, 712, .587 5,953,676 5,280,318 5,207,210 2,936,614 2,118,294 4, Oil,. 523 970, 279 1,284,953 2. 858, .882 4,079,569 3,558,292 1,513,826 6,905.586 ,5,039,086 1,674,232 5,039,927 2, 432, 440 4,982,364 1,358,299 2,664,977 1,843,285 2,7.56,897 1,856,462 2, 706, 864 4,887,012 403, 695 2, 173, 173 1,130,175 1,451,436 724, 208 1,164,735 930,034 4, 326, ,562 1 , 090, 940 2,978,310 4, 184,. 573 755,119 1,244,646 3,815,181 3,940,381 3,601,219 4.374,542 1,013,290 3,001,772 1.424,826 4,080,426 939,081 9,248,681 2,173,9.58 3,848 849 1,595,6,35 7,299,604 4,774,415 3,837,794 4,437,115 1,011,508 4 528,407 3, 214. 808 3,8.53,174 2,902,023 -193,887 4,077,235 3,285,975 1,518,226 2, 136, 656 4,530,183 2,515,878 2,894,563 2,443,492 2, 688, ."40 4,279,083 2, 396, 385 1,403.689 6,165,192 3.413,897 1880 S160,891,689 1,990,672 2,098.266 4,946,853 252, 330 1,286,390 3,551,104 3,302,129 2, 707,, 520 1,715,446 1,027,481 2, ,580, 916 1.758,907 2,016,800 2, 488, 841 2,945,381 2,213,807 156, 899 3,003,961 3,240,105 4,138,290 607, 553 1,136,203 899, 731 943,860 679,017 3,236,007 1,462,076 2,467,006 313, 705 1,896,386- 247,863 3,370,683 3,201,251 1,738, .5.51 3,573,143 280,764 2.710,043 6,375,878 714,533 2,827,742 1,326,8.56 2,0.56,517 2,112,347 2, 950, 663 4,162,946 1,834,188 2,575,709 1,599,421 2,942,780 2,261,084 ""'324,' 922' 3,470,903 1,066,722 1.340,257 1,073,664 668,784 3, 424, 141 .52, 254 l,'S43,'8.5i" 1,602,405 Per capita. 1902 1890 1880 iS247.9a 307.88 294. 63 203. 61 311.23 329.62 223. 33 313. 48 295.65 429. 81 198. 78 143. 34 283.01 734. 11 233. 00 2:10. 48 236.36 655. 55 207. 30 143.37 201. 71 235. 96 251.90 2i>3. 57 275. 05 268. 78 206. 26 306. 89 389. 33 363. 14 260. 22 244. 19 456. 25 221. 25 704. 30 594. 07 97,8. 90 283.30 606. 70 238.46 2.51.. 59 ,591.23 319.21 286.39 246. 60 260. 33 286. 92 701. .53 270. 19 355. 22 174.30 420. 83 248. 20 242. 64 251.47 556. 79 268. 49 226. 31 211.79 256. 71 579. 44 269. 15 258. 58 1.50. 74 298.10 918. 17 319.74 202. 38 279. 86 214.52 235. 18 340. 87 308. 84 365. 29 196. 35 316.98 193. 63 244. 62 233. 44 238. 93 $343. 66 S161.53 176. 11 331.67 185.50 9183 124.67 181. 26 257.64 145.68 382. 10 92.80 117.82 142 77 131. 45 217.50 136. 75 131.33 37. .54 196. 97 227. 26 190. 70 252. 20 106. 96 145.61 111.13 217. 49 192. 65 75.90 262. 24 244. 26 231.14 385.90 205.91 208. 35 259. 87 216. 47 3.56. 69 172. 26 144. 46 220. 47 545. 10 177.06 211.43 224. 41 593. 89 200. 29 166. 38 198, 98 236.28 179. 71 207. 94 377. 31 218. 15 232. 09 297.34 554. 17 509. 96 240. 99 458. 23 208.50 377.48 1 288.61 I .5,53.68 I 482.29 735. 79 265. 29 .538.20 224.51 237. 75 701.13 519. 69 360.85 237. 09 186. 12 251.63 645. 00 253. 89 495. 94 147. 92 455. 86 240. 32 223.91 223.58 412. 42 314.69 330. 89 186.85 185. 56 397. 92 330. 88 213. 79 166. 78 254. 99 682. 16 211.83 177.04 307. 08 201.35 1,S0.76 208. 23 2;-,o 07 469 54 196. 7:) 241. 46 295. 19 207. 77 337. 30 179. 66 145. 46 221.19 205. 70 99.49 212.02 249. 73 119.96 169. 62 183. 86 233.86 123. 01 141.42 173. 63 143. 76 107. 45 LEVIES OF AD VALOREM TAXES. Total. 1902 J! 4, 847, 136 $12, 7f 6, 148 317,036 142,444 240,821 109,645 104, 606 214,685 214,096 330.587 88,274 125, 469 234,918 27,035 30,932 181,028 164,766 149, 161 40, 622 311,880 267, 658 69, 195 200, 6,52 158,826 427, 121 61,986 93, 415 73, 739 64,131 111,743 86,589 186, 484 97,225 28,922 55, 789 13,856 36, 4.52 16, 793 169,134 41,025 121,216 173,866 14,413 28,441 167,, 5,59 147,699 145. 762 178,961 26,, 556 111,876 .53.639 256,894 76. 494 479,, 57S 85,341 114,938 37,695 356,076 193, 490 189,907 310,080 45,929 168,908 126, 309 268, 054 103,997 13. 495 192, .593 165,981 66, 446 109.982 172. 763 1111,053 116,203 74,565 111'., 850 161,, 596 94,818 47,138 310,006 121,7.53 108, 900 112,231 207, 795 115, 418 117,268 199,637 181 , .527 196,186 78,612 85,098 1.55,612 38, 323 48, 658 113,694 139,314 123. 339 60, 681 288,013 195.612 53; 811 303,911 129,371 215,129 49,9,34 78, 692 59,280 110,2:18 51,392 106. 340 1.51,823 12,418 91,209 35,283 40, 276 27, 149 47,916 35, 427 156.878 51,469 147,162 144,705 29,064 36,976 132, 822 1.36, 444 107,. 549 156.066 38, 1.36 103,742 62,748 170,0.53 37.936 3.58, 782 61,649 103,561 45,061 203,. 509 147,041 168,878 182,352 59,299 145,514 112, 236 194,745 95,705 17,206 139.065 95.:ff4 66, 498 96, 233 1,86,, 5.55 84,, 509 111,059 58, 754 97,378 128, 621 87, 432 43,018 279, 176 131,803 1880 $4,414,821 IJIO. 14 .56, 482 63,803 162, 768 8,254 46,021 117,021 68,593 60, 039 33, 115 31,891 61,393 42. 443 47,892 90,079 65,080 2,411 77, 190 77,978 1.53,502 15, 170 26,033 37, 113 33,856 "27;,S2i' 88,258 73, 291 5,173 4,666 64,523 68, 151 40,004 94,364 4,624 98. 645 'iei^ii 22, 138 69, 452 111.616 43, 858 66, 227 73, 895 106, 374 .55,096 97,796 42, 369 67, 682 46, 637 7.287 97,310 27, 731 38.214 .33.627 28,116 61,596 1,588 62,. 5.58 44, 280 Per capita. 1902 1890 1880 9.31 10.79 7.9o 17.29 7.57 8.14 10.,j4 10. 85 12.11 10.76 6.56 9.90 19. 24 11. 89 9.34 9.38 26. 21 10. 05 6.41 7.98 9.18 10. 56 17.86 13.57 8.96 7.34 6.79 35.24 14.16 8.77 9. 15 10.27 9.59 39.48 28.00 39.10 10. 83 26.85 11.00 9.84 32. 10 11.14 9.93 7.36 8.65 10.14 25.15 10.29 20.14 8.91 38.63 11.78 8. .50 7.23 18.43 9.98 9.16 9.27 39.30 8.44 9.39 8.39 8.91 49.07 9.57 8.16 13.87 10. 26 7.71 8.91 11.06 13. 13 8.89 9. 43 12.90 9. 35 10.60 7.53 !(8.94 8.06 7.90 10.01 14.48 g.90 6.98 8.93 8.16 9. .54 6.92 5.60 8.71 20.64 7.04 7.22 7.78 19.88 8.35 6 46 6.40 9.16 9.56 8.98 13.87 6.44 7.46 11.89 15. 34 20.03 7.49 14.10 8.75 11.78 8.01 20.76 19.84 28.03 9.62 25.39 11.09 8.22 26.99 15. 44 9.08 8.21 24.27 8.77 21.84 0.16 18. 42 9.32 6.35 6.02 13.32 8.i7 6.80 8.22 7.63 23 33 7.42 7.46 8.43 8.41 23.77 7.33 6.14 13.45 9.06 S4.43 .5.00 7.04 6.10 .3.10 4.36 5.97 ,5.35 3.23 5.28 3.45 3.12 4.18 3.37 0.68 5.06 5.47 7.07 6.30 3.45 4.39 3.99 8.91 6.25 6.78 6.95 'i."25 6.49 '2." 74 6.02 4.38 2.20 5.60 1.25 4.34 4.98 2. 68 4.54 6.44 2.56 .5.32 4.58 5.92 3.69 6.37 4.57 1.04 7.44 4.95 6.99 2.22 8.8.3 3.71 11.29 6.23 7.13 2.34 7.20 3.77 10.77 0.8^ 6.37 10.31 4.88 6.94 2.97 1 Stotf and county por fupitas based nn population reported by the state census of 1902. " Annexed to other counties since 1890. TAXATION AND REVENUE SYSTEMS. 863 Tabbe 7.— assessed VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. KANSAS -Continued. ASSESSED VALUATION OF PEOPEETY SUBJECT TO AD VALOEEM TAXATION. Eice . . . Riley . . . Roolis . , Rush . . , Russell . Saline Scott . Sedgwick . Seward . . Sliawnee . Sheridan . Sherman . Smith Stafford . . Stanton.. Stevens . Sumner. . Thomas. Trego . . . Wabaunsee . . Wallace Washington , Wichita Total. Wilson Woodson Wyandotte Railroads not reported by counties $3,384,660 4,046,307 1,966,792 1,510,936 2,383,250 4,662,229 661,911 10.008,071 525, 705 16,537,606 1,230,448 1,098,806 3, 340, 468 2,051,375 267, 621 266, 802 6,939,073 1,401,862 1, 197, 681 3,476,905 889, 455 4, 392, 723 604,816 3,323,468 2,627,418 17,781,460 83,229,008 3,640,423 2,063,083 1,469,021 1,807,341 4, ,529, 404 1,024,882 16,865,671 770,018 17,017,724 1,383,087 1,549,835 3,145,893 2, 619, .326 724, 780 760, 744 7,414,087 1,671,161 1,356,962 3,027,398 1,211,828 3,690,649 1,020,124 3,097,568 2,462,987 12, 860, .655 1880 81,117,429 2,119,078 260,314 274, 382 1,016,412 2, 824, 939 3, 185, 766 '6,"497,'997' 1.082,289 348,993 2,876,846 "'718,' 932 1,866,800 '2,' .340," 210 1,916,7,67 1 400,992 2,885,280 1902 Per capita. 18!»0 $243. 74 302,10 237, 11 228.69 287. 54 256.43 539.45 211. 36 664. 68 273. 26 302. 99 333. 48 221.94 204, 04 833, 71 438, 10 268, 99 335, 37 432. 06 286. 46 776. 46 221. 24 479. 25 216. 75 267. 39 239. 43 $223, 45 268, 66 267, 31 282. 29 246, 47 259, 68 812, 11 363. 44 612. 32 346. 09 370. 60 294.59 201. 49 307.43 702, 99 636. 49 244. 92 301, 76 635. 29 258. 31 491, 02 161. 20 558, 36 202. 64 273. 03 236. 38 1880 $120, 26 203.17 30,86 49,98 138, 13 204, 69 169.88 223.35 77.96 73.39 1.38. 23 283. 60 213.20 156. 96 139. 15 214,38 1,60. 72 LEVIES OF AD VALOEEM TAXES. 1902 $144,613 139,700 55,634 66,792 93,194 305, 028 2.3,258 496,824 24, 468 784,043 48, 157 39, ,308 119,259 92, 641 9,792 11,964 .327, 615 63,361 36,942 122, 296 25,366 169,943 26,485 150, 368 94,661 769, 174 1890 $126, 608 162,814 71,644 60,984 61,846 182, 428 25, 162 493, 470 27,882 541,081 47,866 60,546 84, 491 87, 459 22, 106 27, 646 269, 617 fil.665 33,802 116,646 45, 365 152, 112 37,752 127,827 76, 666 635,039 1880 $31,862 40, .362 6,093 9,818 36, 344 87, 1,53 86,068 '198,' 385' 24,775 6,636 76,010 "i6,'737' 63, 286 36,816 140, 189 Per capita. 1902 $10. 41 10.43 6.71 10,11 11.26 11.28 18.96 10.49 .30. 47 13.79 11.86 11.93 7.92 9,21 30.60 19.65 12.70 12.77 13.33 10,08 22,12 8. ,56 20.99 9,81 9.63 10.36 1890 $8.69 12.36 8.94 11,72 7,07 10,46 19,94 11,31 18.65 11,00 12,82 11.51 6.41 10.27 21.44 19.43 8.90 11.13 13.33 18.38 6.64 20.66 8.36 8.39 11.67 1880 $3.43 3.87 0.63 1.79 3.45 6.31 4.69 '6.'S2 1.78 1.19 .3.60 3,87 .6.48 7.32 KENTUCKY. The state Adair Allen Ander.-^on Ballard Barren Bath Bell Boone Bourbon Boyd Boyle Bracken Breathitt Breckinridge Bullitt Butler. ...~ Caldwell Calloway Campbell Carhsle Carroll Carter Casey Christian . : Clark Clay Clinton Crittenden Cumberland Dayiess Edmonson Elliott Estill Fayette Fleming Floyd Franklin Fulton Gallatin Garrard Grant Graves Grayson Green Greenup 5711.268,014 1,776,426 1,510,467 3,126,251 6,205,593 4,186,785 4,915,489 3, 230, 322 6.973,749 14,907,190 6,279,510 8, 868, 318 3,8.36,910 1,619,192 4. 414, 378 3,533,728 3,299,691 3, 850, 636 3, 479, 771 19,824,294 2,661,431 3,487,864 2, 328, 888 1,601.810 11,384,113 10,537,508 1,511,826 896,000 3,034,911 1,. 335, 696 13,897,761 1,446,730 822, 646 1,192, ,6,58 30,672,783 5, 206, 333 1,514,287 6, 144, 582 4,441,899 1,876,122 4, 903, 731 4,731,79^ 8, 905, 857 2, 934, 321 1,182,255 2, 914, 465 $647,, 596, 7 1,703,259 1,565,954 2,108,753 3,526,933 3,773,897 3,607,442 2,881,430 6, ,577, 366 11,489,804 4,804,056 6,216,870 3,033.894 1,422,730 3,685,510 2,777,892 1,7.52,513 2,607,419 2, 536, 2,35 13,703,975 1,808,377 3,039,066 2,238,526 1,622,120 7,741,003 8, 588, 600 1,378,1,56 831,713 2,364,974 1,272,500 8, 115, 382 1,148,840 809, 769 , 1,368,481 33,544,8,51 ,5,341,6,52 1.236,369 6,095,769 2,711,742 1,931,690 4,361,369 4,038,633 6, 193, 248 3, .304, 625 1,163,066 1,898,335 $3,50,663,971 1,718,060 1,378,283 1,632,616 1,865,484 3,085,766 2,117,565 359, 336 4,963,547 7,846,792 2, 770, 082 4, 464, 705 2, 624, .5,55 696,418 3,265,975 1,783,687 1,407,620 1,666,051 1,857,373 9, 108, 790 3,335,897 1,324,060 1,106,563 5, 024, .363 4,971,076 7.59, 361 733,394 1.767,375 1; 136, 447 6,718,902 805, 287 637, 160 1,047,790 11, 917, ,376 3, 676, 807 896, 9:J0 4,889,027 1,545,126 1,420,637 3, 032, 165 3,006,870 3, 2.58, 049 1, 424, 680 943,637 2, 107, 644 $323. 68 117. 41 101.71 314, .54 463. 33 177. 82 335. 14 191. 93 636, 64 815, 18 317, 34 63u. 14 317, 26 104. 83 211.76 368. 24 141,22 260. 64 109. 93 352. 58 239. 14 351.00 111.79 101. 35 293. 94 621. 83 94,80 111,61 194. 48 147,36 349, 40 1,37. 74 77.46 100. 77 705. 35 301. 40 92.2? 295, 87 374, 72 3.56, 80 401, 22 364. 36 260. 88 145, 87 95.24 180. 62 $294. 63 134, 14 114, 37 198. 76 430.37 175. 61 373. 74 379. 42 537. 10 670. 83 34^, 34 480.14 245. 28 163, 44 194. 33 336. 06 126. 57 197.74 172. 83 309.99 337. 57 327. 98 130. 12 136. 91 226. 89 556. 47 110. 72 118.02 180.27 160.66 246. 03 143. .52 8;. 88 136. 39 a59. 56 336. 01 109. 84 386. 63 271,04 418. 93 ,383. JiO 318. 73 317. 05 123. 33 101. 46 159. 37 S213. 63 131. 37 114 01 173. 34 129. 75 138. 24 176. 73 59.33 413. 77 491.78 227. 71 374, 24 194, 28 77,04 186. 78 200.32 115. 66 147.67 139. 70 243. 29 260. 91 107.26 100. 76 168, 69 410, 32 74.29 101, 69 161. 21 127. 78 206. 24 111.60 81.80 106. 27 410. 62 241. ,56 ,88.14 261. 46 193. 70 394. 01 269. 07 229.83 134. 98 90.26 79.49 1.57. 63 $10,461,813 17,004 36,806 34,025 46, 796 43, 319 62,644 57, .399 44,965 185, 493 121,217 100,076 51,451 17,317 38, 416 36, 138 19,935 49,667 30.099 391,346 28, 8.30 42,057 23,913 16,066 145,884 139,869 15,118 5,824 31,681 10,684 2.39.727 9, 659 8,226 13,148 500,422 59, 4.52 16, 143 127, .595 i;2,095 20. 787 65, 408 ,56, 738 106. 124 30, 646 12,297 41, 246 10,342 24,039 17, 877 16,688 20, 198 21,836 66,811 42,893 113.943 96,693 52, 132 32,961 9,401 24, 476 18, 207 10, 323 47,243 12,920 309,309 16,867 26,862 21,007 10,623 83,670 85, 449 10,121 4,484 15, 675 7,222 102, 723 6,015 4,867 8.099 3.50, 203 .50,391 6,667 94,167 19, 486 18,. 563 26, 445 45, 165 54, 691 31, 480 5,163 27,874 85,201.017 14,860 11,931 22,641 18, 697 30,374 48,638 3,100 44,715 80,763 39,787 44.948 36,859 6,696 31,002 16, 338 7,127 30,831 18,737 216,010 24,04i 10,744 7,769 90,888 45,705 8,088 6, 401 14,, 556 12, 054 88,013 6,387 6,910 9,139 190,884 39, 107 8,161 ,57,731 11,665 16,411 27,097 33, 549 28,882 29,948 6,938 24,216 $4,74 1,13 1,80 3.43 4.17 1.84 3.48 3.43 4.10 10.14 6.12 7.16 4.26 1.11 1.84 3.66 1.33 3.36 1.65 6.96 2.69 4.23 1.15 1.02 3.77 7.66 0. 96 0.72 2.03 1.18 6.03 0.93 0.77 1.03 11. ,55 3.44 0.92 6.14 .5.24 3.94 4,53 4.17 3.11 1.62 0.99 2. ,56 $3.49 0.76 1.76 1.68 1.98 0.94 1.70 6.48 3.50 6.71 4.03 2.66 1.08 1.29 2.20 0.74 3.58 0.88 7.00 2,22 2,90 1.22 0.89 2.45 5.54 0.81 0.64 1.19 0.85 3.10 0.76 0.53 0.76 9.81 3.13 0.69 4.43 1.95 4.03 2.37 3.66 1.92 1.68 0.46 2.34 $3.15 1.14 0.99 2.42 1.30 1.36 4.06 0.51 3.73 5.06 3.27 3.77 2.73 0.74 1.77 1.80 0.69 2.73 1.21 .5.74 2.69 0.8V 0.71 2.87 3.7T 0.79 0.89 1.25 1.36 3.17 0,75 1.05 0.93 6.6S 2.67 0.80 .3.09 1,46 3,40 2.32 1.72 1.20 1.90 0.58 1.81 864 WEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION- OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. KENTUCKT— Continued. Hancock . Hardin . . Harlan. .. Harrison, Hart Henderson - Henry Hickinan . . Hopkins . . . Jackson Jefferson . . Jessamine. Jotinson . . Kenton . . . Knott .... Knox I^arue Laurel Lawrence . Lee Leslie Letclier Lewis Lincoln Livingston. Logan Lyon McCracken. McLean Madison. .. Magoffin . Marion... Marshall . Martin. .. Mason Meade . . . Menifee. - Mercer.. . Metcalfe. Monroe. - Montgomery . Morgan Muhlenberg. . Nelson Nicholas Ohio Oldham Owen Owsley Pendleton. Perry Pike Powell Pulaski Hobertson. Rockcastle. Kowan Russell Scott Shelby Simpson. Spencer. . Taylor... Todd Trigg Trimble Union Warren Washington. Wayne Webster... Whitley... Wolfe AVoodford. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. 190-2 $1,904,103 7,070,241 2, 404, 384 7,360,638 4,008,824 14,265,346 5,524,618 4,374,144 7,410,532 961, 481 153,697,951 6,215,587 1 , 485, 185 30,821,158 885,881 3,951,690 2,8.52,871 2,769,895 2.350,810 1,181,576 908,041 1,272,080 3,259,667 0, .395, 853 2,472,171 6,360,959 1,793,354 11,249.989 2,333,301 9,888,465 1,103,643 6, 181, 482 2,339,051 814, 648 10, 858, 979 3, 044, 029 647, 443 0, 204, 826 1,301,739 1,559,956 6,136,074 1,619,007 3,593,225 7,109,911 4,354,976 4,934,277 3,841,879 3,291,082 743, 382 4, 317, 627 917,697 3, 493, 903 1,066,646 6,013,332 927, 017 1,113,090 1,310,075 1,084,237 9, 626, 357 10,677,811 3, 580, 674 1,869,656 1,372,087 4,549,780 2,685,110 1,527,548 8,217,346 10, 516, 205 3,521,754 2, 179, 123 4, 090, 894 4, 600, 485 1,329.897 9, 470, 705 81,499,281 5,522,140 1,591,228 6,212,240 3, 273, 255 9,254,817 4, 768. 460 3, 514, 945 4,063,001 785,204 104,917,414 5,311,870 1,167,582 29, 163, 202 446,942 1,902,461 1,905,817 1,958,674 2,215,835 1,105,965 617,218 816,860 2,316,522 5,885,909 1,848,340 5,242,515 1,421,689 7, 435, 891 1,768,664 8, 402, 165 1,027,202 3,807,862 1,801,945 923, 678 9,731,007 2,387,454 618, 737 4,978,022 1,259,995 1,326,890 4,956,701 1, 402, 103 2,762,249 6, 673, 744 3, 589, 794 3,422,115 3,391,805 3, 654, 191 646. 994 4,117,295 1,079,005 2,083,677 829, 677 4, 476, 233 1,093,340 I 986,548 I 1,001,045 7,964,479 7,861,391 2,934,094 1,865,376 1,244,978 : 3,403,539 i 2,421,715 1,611,057 5,509,266 9,152,716 2,899,847 1,714,271 2,691,694 3,258,560 1,040,334 8,349,696 1880 51,325,599 3, 126, 132 477, 609 4,973,595 2,141,901 5,071,420 4,013,816 1,629,091 1,965,513 401,766 Per capita. 61,046,291 3, 398, 151 888,281 14,811,126 759, 308 1,614,881 745,729 1,357,771 410, 440 212,889 467,674 1,987,768 3,828,146 1,492,846 3,372,101 920, 227 3,798,860 1, 411, 156 7,093,535 674,917 3,228,323 1,215,. 505 298,747 6, 978, 681 1,781,179 1 180,181 1 3,540,970 i 1,137,474 1,202,785 2,874,148 841,398 1,603,169 4,692,940 2,815,030 2,537,362 2,370,856 3,113,020 453, 180 2,652,906 411,066 1,337,485 352,034 1,919,210 806, 409 818, 192 394,208 969, 861 5,632,179 7,100,845 1,754,943 1,824,115 ! 974,089 .' 2,451,141 1, 933, 991 1,566,647 3,063,678 5, 668, 939 2, 306, 800 1,506,426 1,526,625 1,002,398 597,640 5,821.864 $216. 06 304. 18 227. 56 389.41 213. 46 424.80 375. 52 371. 73 228. 07 87.24 6:-l6. 86 515. 35 104. 08 470. 72 94.67 218. 40 258. 66 160. 85 117.68 141.61 124. 20 132. 21 176. 37 370. 15 210. 76 240. 67 185.70 371. 67 180.04 382. 40 87.81 315. 60 165. 02 133. 68 632. 83 283. 36 89.33 433. 78 130. 02 115. 86 474. 63 123. 59 168. 70 427.77 357. 26 175. 25 .537. 93 187. 76 106.38 294.38 106. 90 147. 12 167. 02 185. 67 187. 60 86.07 150.46 lOa 35 523. 68 565. 54 304. 12 248. 10 120. 16 260.24 190.34 209. 31 374. 43 351. 34 246: 38 142.43 197. 85 173. 60 146. 46 712. 94 ( $162. 72 259. 21 256. 77 367. 28 199. 12 313. 34 336. 66 302. 05 172. 86 95.05 556. 30 472. 25 105. 86 538.27 82.19 138.24 202.04 142.48 126. 17 178. 24 166. 71 118. 04 166.42 368.75 195. 10 220. 16 186.38 353. 23 178. 89 345. 09 111.70 243. 34 1.59. 66 219. 46 468.44 261. 73 111. 17 331. 12 127. 66 120. 75 400.80 124. 64 163. 84 400.42 i 333.50 i 149.14 602.19 206. 73 108. 28 251.88 170. 43 119.90 ; 176. 00 173 96 191.04 111.10 100.96 123.04 481. 35 ' 475. 84 269. 73 $164.81 138.55 90.49 301.36 125. 02 206. 87 276. 97 1.52. 95 102. 79 60.16 418. 10 312. 79 97.03 336. 75 275. 94 133. 11 202.42 174. 20 226. 64 302.22 303. 49 212.88 133. 39 156. 53 185. 25 144. 89 674. 46 71.72 164. 90 81.67 102.38 66.92 70.85 151. 12 253. 86 162. 89 138.44 135.97 233. 60 151.85 321. 67 97.19 219. 72 126.00 97.73 340. 94 172. 54 47.98 250.39 120. 71 111.98 272. 02 99.61 106. 18 ' 282. 56 237. 17 129.00 309. 23 178.90 91.70 158.84 73.31 102. 88 96.74 90.03 138. 53 84.61 89.19 127. 76 376. 36 422.34 164. 92 259. 11 106. 20 163. 26 133. 48 218. 33 172. 02 205. 91 159. 98 120.40 107. 16 83.53 106.00 493 38 LEVIES OF AD VALOREM TAXES. Total. 1902 $21,997 63,212 22,480 89, 498 29, 479 2.51,758 58, 374 42,119 85,945 6,730 2, 984, 997 73,004 15,062 759,950 11,. 323 37,799 22,269 25,414 24,648 13, ti06 13, 102 42,014 65, 879 21,714 74, 981 17, 140 298,291 25,265 126, 455 11,186 63, 852 24. 366 10,861 160, 486 21,638 i 5,080 ] 81,193 ; 9,112 ! 11,454 81,443 12,393 72,261 64,686 69,849 51,983 39,418 47,669 18,291 52,226 10,324 38,831 11,384 I 75,226 I 13,742 I 11, 696 14, 140 10,842 117,751 112,093 36,203 36, 189 15,799 46, 851 23,842 15, 876 92,929 130, 478 47, 447 15,799 41,764 40, 966 12, 934 95, 866 1890 $15, 449 37, 136 6,757 65,635 19,765 150, 320 31,648 19,805 40,662 3,640 1,587,726 37. 666 8,639 544, 407 2,244 17,144 15,747 11,942 22,426 7,937 2,758 6,867 29,840 39,964 12,768 51,353 38,294 153,227 8,207 103, 571 7,103 68,016 16,401 4,441 101,863 16, 172 3,591 46, 245 5,936 7,872 68, 764 13, 048 29,002 46, 399 37,648 22,556 21,171 39, 569 6,638 38,826 6,217 14,059 8,961 45,891 10. 667 8,216 6,752 11,367 70, 263 126,871 22, 148 28, 219 9,566 18, 930 18,422 12,368 43, 233 96, 165 34, 767 10,195 19,362 22,860 6, 463 63,669 1880 $21, 395 28, 861 5,174 64,991 16, 112 66,693 40, 137 26,303 37,768 4,028 1,642,120 43,706 8,347 392, 415 Per capita. 7,480 18, 371 6,618 15, 993 3,505 3,143 7,053 21,835 28,584 15,928 29,274 24,712 86,881 20,266 64, 220 5,912 53,342 12,280 3,421 86, 291 17,984 3,614 29,612 8,290 16,344 47,857 7,026 9,778 30, 364 26, 629 26,264 19, 897 41,296 4,790 40,927 8, 466 I 12,738 2,716 27,120 8,206 I 7,870 2,488 8,913 58,808 103, 583 23, 961 12,734 7,542 22,262 19,777 12, 578 51,119 55, 575 22,972 14.003 14,561 9,176 6, .316 49, 521 1902 1890 $2.48 SL68 2.72 L74 2.13 1.09 4.73 3.88 1.67 1.20 7.50 5.09 3.97 2.23 3.68 1.70 2.66 1.73 0.61 0.44 12.37 8.42 6.05 3. .36 1.06 0.78 11.61 10.05 1.21 0.41 2.09 1.25 2.02 1.67 1.38 0.87 1.23 1.27 1.66 . 1.28 1.24 0.70 1.36 0.99 2.27 2.02 3.81 2.50 1.85 1.35 2.84 2.16 1.77 5.02 9.85 7.28 1.95 0.83 4.89 4.25 0.89 0.77 3.89 4.35 1.72 1.45 1.78 1.06 7.38 4.90 2.01 1.71 0.70 0.77 5.68 3.01 0.91 0.60 0.85 0.72 6.30 6.56 0.94 1.16 3.39 1.62 3.89 2.83 4.91 3.50 1.85 0.98 5.52 3.13 2.72 2.24 2.69 1.11 3.66 2.38 1.19 0.98 1.64 0.81 1.68 1.91 2.32 1.78 2.78 2.26 0.90 0.83 1.62 1.10 1.08 1.40 6.41 4.25 5.99 7.68 3.07 2.04 4.80 4.17 1.38 1.02 2.68 1.13 1.69 1.33 2.18 1.73 4.23 2.37 4.36 3.19 3.32 2.55 1.03 0.79 2.02 L13 1.55 1.30 1.42 0.90 7.22 5.13 $2.50 1.28 0.98 3.33 0.94 2.31 2.77 2.47 1.98 0.60 10.56 4.02 0.91 8.92 0.71 1.88 0.72 1.21 0.82 0.84 1.07 1.66 1.90 1.74 1.20 3.66 5.34 2.18 2.91 0.85' 3.63 1.27 1.12 4.22 1.74 0.96 2.09 0.88 1.62 4.63 0.83 0.65 1.83 2.24 L34 2.60 2.37 0.97 2.' 46 1.51 0.98 0.76 1.27 1.41 0.81 0.66 1.17 3.93 6.16 2.25 1.81 81 1.-39 1.36 1.76 2.87 2.02 1.59 1.12 1.02 0.76 1.12 4.20 TAXATION AND REVENUE SYSTEMS. 865 Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880^Continued. LOUISIANA. COUNTY OR PAEISH. The State . Acadia Ascension Assumption. ^Avoyelles Bienville Bossier. .. Caddo Calcasieu. Caldwell.. Cameron. Catahoula Claiborne Concordia DeSoto East Baton Kouge. East Carroll-. . East Feliciana. Franklin Grant Iberia Iberville... Jackson JefEerson.. Lafayette. Lafourche. Lincoln Livingston Madison Morehouse Natchitoches . Orleans Ouachita Plaquemines . . . Pointe Coupee. Rapides Red River... Richland Sabine St. Bernard. St. Charles.. St. Helena St. James St. John the Baptist. St. Landry St. Martin St. Mary St. Tammany. Tangipahoa... Tensas Terrebonne Union Vermilion Vernon Washington . Webster West Baton Rouge. West Carroll West Feliciana Winn Levee districts ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. 1902 1890 S315, 583, 4 5234,320,780 5, 659, 255 2, 865, 159 2,783,260 2,662,695 1,873,090 2,829,130 9,902,900 14, 324, 305 1,134,400 1,279,310 2, 526, 763 1,916,920 1,285,608 2,431,500 5,042,750 1,587,575 1,801,760 1,100,892 2,028,405 4,776,878 3,154,720 1,108,242 4, 428, 808 3, 260, 916 2,760,345 1,863,899 1,038,100 1,683,510 2,376,175 4,534,060 150,065,272 4, 864, 155 1,985,776 1,783,766 5,278,960 1, 269, 536 1, 426, 411 2,091,870 1,032,663 1,996,948 916, 540 2,375,711 1,867,939 6, 619, 420 2, 365, 220 6, 028, 330 2,254,029 3,552,260 1,640,220 3,011,710 1,716,895 3,811,424 3,286,010 1,505,180 2, 036, 480 1,344,870 641, 176 1,352,329 2, 593, 051 1, 339, 2,038' 2,014, 1,980: l,12i: 2,252 6,036 5,738, 648, 670, 1,208, 1,723, 1,234, 1,612 3, 358; 1,328, 1,424, 743, 800, 2,085 2,831 532 3,083 1,866, 2, 376, 1,417 582 1,766 2,106, 2,789 131,915, 2,890 1,934 1,581 3,616, 1,014 1, 260, 940, 842 1,347 1, 1,164, 4,305 1,408 3, 385, 1,141 1,742 1,665 1,692 1,352 1,805 964: 485 1, 169; 1,086 593: 1,260: 795: 1880 $160, 162, 439 1,607,650 1,650,760 1,769,272 679, 210 1,215,570 3,211,720 1,042,620 388,260 308, 604 724, 170 1,299,615 1,266,763 1,108,264 2, 393, 518 1,378,509 1,011,335 816,964 381,840 1,166,781 2,270,995 318, 669 1,909,195 645, 435 1,892,970 500,355 624, 180 1,966,460 1, 446, 191 1,349,220 91,794,350 2,737,385 1,910,145 1,163,050 2,139,990 556, 610 977,226 321,977 549, 277 1,118,315 435,710 1,759,166 1,408,600 3,071,880 1,013,000 2,663,640 558, 162 1,061,340 1,473,340 1,933,200 925,017 770, 335 199, 897 191,195 932, 497 1,040,223 323,032 967, 316 252,880 Per capita. 1902 $220. 04 221. 64 114. 32 126. 41 86.64 102. 44 113. 54 210. 32 441. 06 158. 95 306. 34 146. 73 83.44 96.68 93.15 156. 62 142.06 86.00 118. 53 146. 69 156. 01 112. 52 117.24 281. 35 134. 35 90.95 115. 67 121. 19 132. 40 143. 11 130. 70 606. 74 225. 83 151.14 66.04 126. 79 108. 64 126. .30 125. 81 199. 63 213. 69 100. 92 112. 63 149. 15 101. .30 119. 75 165. 21 161. 34 190. 79 83.88 118. 93 91.50 173. 25 293, 11 147. 36 130. 07 126. 06 174. 56 83.58 255. 17 1890 1880 101.24 104. 29 89,23 102. 62 97.05 78.88 105. 135 55.47 79.50 110.79 75.77 191. 30 122. 14 284. 42 83.62 111.56 67.32 237. 04 127. 69 100. 71 70.47 73.93 68.99 82.99 84.94 81.19 71.03 129. 57 119.88 107. 45 113. 61 79.66 66.83 107. 71 125.78 96.77 61.71 99.31 69.37 129. 62 129. 45 71.44 59.81 233.26 166. 93 116.88 41.21 107.58 99.04 96.07 100. 91 124. 96 125. 49 107. 97 645. 02 160.71 154. 21 80. 66 127. 22 89.62 123. 25 100. 21 194. 76 174. 11 85.11 106. 07 102. 50 106. 96 94,62 151. 02 112. 32 137.73 100. 06 83.94 78.18 126. 86 163. 44 72.48 93.01 129. 93 158. 34 83.70 112. 40 45.18 99.69 141. 41 101. 80 68.46 424.80 186. 41 166. 02 64.83 90.82 115. 78 43.84 124. 69 156. 17 58.06 119. 56 145.42 76.79 80.00 133. 41 81.05 110. 12 82.70 107. 66 68.39 88.26 38.74 36.84 93.20 135. 68 116. 37 75.62 43.26 LEVIES OF Aft VALOREM TAXES. Total. Per capita. 1902 118,191 51,020 53, 527 57,774 37,701 52,933 366, 216 404, ,395 19, 463 18, 990 49, 382 31,711 21,775 49, 074 107, 983 23,700 32,014 17,614 36,242 117, 567 51,655 17,731 69, 526 65, 112 50,036 62, 969 16, 610 22, 169 50,685 89, 313 4, 303, 482 103,829 56, 587 32,018 122, 502 20,987 25,077 55,288 36,054 31, 935 14,831 30,634 29,887 111,029 41,355 108,059 45,043 59,206 28,093 62,704 32,876 76, 473 72,776 26, 420 40,753 24,699 10, 259 17, 379 60,908 1 655, 359 1890 21,432 35, 615 26, 257 32, 479 13,738 24,863 158,920 91,818 9,881 8,379 19, 339 20,680 16, 402 22,850 69, 741 16, 940 24, 183 11,891 12,804 39,034 39, 646 8,520 43, 174 31, 441 36, 277 21,636 9,314 23,846 36,742 45,078 3, 456, 333 49, 241 30, 944 20, 566 61,501 16, 229 18,754 11,292 11,374 21,553 11,159 23,336 16, 300 72,997 22,633 47,776 20,074 26, 833 26,790 28, 333 17,240 28, 890 11,577 9,075 16, 633 17,385 9,495 17, 197 10, 546 1880 1902 $4, 396, 876 34, 606 35,642 42,336 16, 069 24,513 83,853 27,257 8,709 6,664 16,871 34,161 42,856 23, 872 61,817 29, 663 22, 727 17, 244 8,085 26,688 61,973 6,674 32, 475 12,412 42,546 10, 926 12,602 60,423 32, 199 27,571 2, 870, 370 47,278 40, 196 21,991 46, 267 14,166 21,156 6,694 13,512 23,549 9,267 37, 091 28,290 61,640 23,468 67,898 11,771 24, 491 46, 879 24,671 20, 486 18, 376 4,251 5,691 19,760 24,032 7,672 18, 490 6,362 S5.91 S4. 56 4.63 2.04 2.43 1.89 2.06 2.12 7,66 12.46 2.72 4.55 2.87 1.38 1.64 1.88 3.35 2.12 1.63 1.89 1.90 3.84 1.84 1.88 4.42 2.69 1.65 3.28 1.94 1.86 3.05 2.67 14.53 4.82 4.31 1.19 2.92 1.81 2.22 3.33 6.97 3.42 1.73 1.46 2.39 2.00 2.09 2.96 3.22 3.18 1.44 2.48 1.75 3.48 6.49 2.59 2.60 2.31 2.79 1.07 6.99 1,62 1.82 1.34 1.29 0.97 1.22 6.04 4,56 1.70 2.96 1.61 0.89 1.10 1.15 2.69 1.29 1.36 1.72 1.66 1.86 1.81 L14 3.27 1.97 1.64 1.47 1.61 1.69 2.19 1.74 14.28 2.74 2.47 1.05 2.22 1.43 1.83 1.20 2.63 2.79 1.38 1.48 1.43 1.81 1.51 2.13 1.98 2.12 1.61 1.40 1.00 2.03 1.96 1.35 1.33 2.53 1.14 1.49 1880 S4.68 2.06 2.09 2.53 1.54 1.53 3.19 2.18 1.51 2.72 1.64 1.81 2.87 1.63 2.60 2.44 1.50 2.65 1.31 1.64 2.96 1.23 2.67 0.94 2.23 0.99 2.40 4.35 2.27 L40 13.28 3.22 3.47 1.24 1.96 1.65 2.51 0.91 3.07 3.29 1.23 2.52 2.92 1.54 1.85 2.91 1.71 2.64 2.68 1.37 1.51 2.11 0.82 1.10 1.98 3.13 2.76 1.44 0.92 MAINE. The state Androscoggin . . Aroostook Cumberland.. . Franklin Hancock Kennebec Knox Lincoln 932—07- $352,228,897 $309,129,101 $235,978,716 $502.36 $467.61 $363.64 28,987,717 20,661,249 74,915,842 9,652,382 16,288, 2i9 31,460,271 14,432,787 7,429,966 26,260,3,56 16,437,158 65,039,972 7,479,209 16,115,026 30,911,202 13,166,997 7,668,148 20,776,973 7,564,932 51,530,510 6,163,612 8,274,966 23,292,164 10,878,736 6,634,693 524. 23 328. 08 729. 92 615. 56 437. 54 628. 40 478. 03 386.92 515.85 311.30 715.13 438.59 431.90 542. 19 418.04 348. 62 461.28 181.41 696. 70 338. 48 217. 03 438. 99 331.03 267. 30 $6,856,776 iNot separately reported by parishes. 581,376 361,367 1,445,389 147,965 366,499 647,404 309,220 140,906 .54, 922,, 8.58 474,675 154,715 1,065,656 103,814 242,802 449,883 2.53,485 127,440 $.5, 182, 135 $9.78 $7.45 474,161 166,719 1,107,490 123,624 10.51 6.74 14.08 7.90 9.69 3.12 11.72 6.09 203,391 468,381 274,073 166,032 9.82 10.87 10.24 7.34 6.51 7.89 8.05 5.79 $7.99 10.63 4.00 12.82 6.80 6.33 8.83 8.34 -,55 866 WEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. MAINE— Continued . Oxford Penobscot - . Piscataquis. Sagadalioc . . Somerset... Waldo Wasliington York ASSESSED VALUATION OF PEOPEETY SUBJECT TO AD VALOREM TAXATION. LEVIES OF AD VALOREM TAXES. Total. Per capita. ' Total. P er capita. 1902 1890 1880 1902 1890 1880 1902 1890 1880 1902 1890 1880 $15,270,021 35,669,250 12,204,625 10,731,125 19,142,3.55 9,733,137 13,852,396 31,797,555 $11,554,519 28,528,004 9,428,623 11,358,702 17,560,150 10,260,456 11,769,414 27,611,165 $10,058,554 21,408,151 5,255,746 10,297,215 12,128,878 9,577,834 9,721,792 22,423,960 $468. 87 463. 71 713.18 523.32 661.47 414. 69 305.24 486.98 $377. 77 391. 52 584.39 583.93 537.90 369. 63 264.. 59 439. 47 $308.29 303.77 3.53. 40 534.31 375. 12 295.04 218.55 360. 18 $274,883 709,444 136,025 232,073 300,043 194,048 314,799 635,345 $155, 132 539, 196 89,752 216,796 192,811 160,654 233,353 462,694 $204,945 520,113 89,287 247,048 220,196 251,672 226,953 438,050 $8.44 10.00 7.95 11.32 8.80 8.27 6.94 9.73 $5.07 7.40 5.56 11.15 5.91 5.79 5.25 7.36 $6.28 7.38 0.00 12.82 6.81 7.75 5.10 7.04 MARYLAND. The state. $732,271,233 Allegany Anne Arundel, Baltimore Calvert Caroline Carroll Cecil Cliarles Dorchester. Frederick. . . Garrett Harford Howard Kent Montgomery. Prince Georges. Queen Annes. . . St. Marys Somerset Talbot Washington. . . Wicomico Worcester Baltimore city. 22,260,488 12,202,166 84,023,886 2,312,626 4,908,282 16,699,572 12,249,637 3,602,571 6,949,910 20,783,791 7,. 539, 887 13,447,447 8,966,856 7,522,143 12,773,260 11,. 536, 664 8,919,762 3,212,224 4,560,346 8,378,632 20, 188, .546 5,511,165 5,311,043 428,410,323 $529,494,777 18,668,052 10,134,977 49,212,234 2,080,300 4,466,267 16,988,448 14,619,362 3,413,642 6,191,835 23,030,356 4,447,307 13,. 332, 007 7,918,000 7,903,677 9,827,985 9,00.5,217 7,. 307, 420 2,830,923 4,235,863 8,778,026 17,934,912 4,198,439 4,&59,837 278,249,691 $497,307,675 | 8601.62 18,375,000 10,317,738 57,594,616 2,160,000 3,946,841 16,245,476 13,903,234 3,442,314 5,858,660 25,387,850 3,667,996 12,191,9.54 7,747,809 7,514,198 8,266,038 8,995,720 6,783,102 2,843,296 3,920,646 8,826,965 17,370,305 3,673,038 4,241,798 244,043,181 396. 68 299. 62 890. 80 224. 64 293.59 488. 92 501.. 54 198. 42 243. 12 396. 63 409. 80 478. 13 533.58 394. 86 410. 66 376. 26 486. 25 184. 04 173. 55 409. 43 436. 96 235. 16 251.84 817.80 $507. 96 449. 06 297.27 674. 98 210.98 321.24 524. 72 565.. 52 224.71 249. 24 465. 15 312.90 459. 84 486. 09 4.55.82 361.52 345. 29 395. 83 178. 96 175. 36 444. 77 450. 83 210.66 236.98 640. 48 $531.91 483. 40 361. 70 691. 11 204. 02 286. 71 524. 18 512.88 185.59 253. 61 502. 91 301.27 434. 77 480. 04 426. 82 333.86 340. 09 352.24 167. 90 180. 94 462.99 460. 46 203.88 217.09 734. 38 $10,698,304 420,510 210,972 711,910 28, 925 71,460 113,948 1.50,713 .51,, 561 102,052 267,027 84,. 539 157,298 80,. 537 87,330 133,273 138,718 91,484 32,023 56, 140 110,840 217,441 77,676 68,894 7,243,033 1,173,075 264, 542 146,. 5.56 3.85,321 22,. 568 46,. 521 121,220 130,820 37,857 74,934 228,247 51,8.54 147,230 73,944 86, .503 108,916 83,973 83,140 31,364 60,652 101,774 196,607 45,066 51,442 5, .592, 024 $5,437,462 $8.79 212,491 178,805 465, 162 19,745 35,676 7.49 5.18 7.55 2.81 4.27 138,468 114,807 56,418 63,162 248,233 3.34 6.17 2.84 3.57 4.91 41,404 121,542 61,646 77,163 83,730 4.59 5.59 4.79 4.58 4.28 92,662 66,920 37,272 38,227 78,087 4.52 4.99 1.83 2.14 5.42 185,349 42,796 40,099 2,937,708 4.71 3.31 3.27 13., ^3 $7.84 I $5.82 6.36 4.30 5.28 2.29 3.35 3.74 5.06 2.49 3.02 4.61 3.65 6.08 4.55 4.95 4.01 3.22 4.50 1.98 2.61 5.16 4.94 2.26 2.61 12.87 6.59 6.27 5.58 1.87 2.59 4.47 4.24 3.04 2.73 4.92 3.40 4.33 3.82 4.38 3.38 3. .50 3.48 2.20 1.76 4.10 4.81 2.38 2.06 8.84 MASS ACT r rSETTS . Barnstable. Berkshire- .. Bristol Dukes Essex Franklin — Hampden.. Hampshire. Middlesex.. Nantucket . . Norfolk..., Plymouth. Suffolk Worcester. The state $3,115,426,287 ! 82,154,1.34,620 | 81, .584, 7,56,802 !SI,079.99 .r 25.34Ci.(lll 62.X4n,:!27 193,5.54,411 4,417,603 2S2,619,:)94 23,463,515 1.53, .871, 825 34,695,079 542,042,680 3, .338, 192 217,968,6:12 ,S5,i;4S.,S51 l,2.J4,26.5,li,sl) 251,363,4S1 19,119,734 42,.S63,0:i5 134,0.54,787 3, .521, 114 2iy..5n2,.5:i:; 20,021,64.5 95.128,777 2,^,2,S6,:U6 301, 9:59, 800 2,996,610 1.35,206,.582 60,828,402 851,3.30,335 179,314,866 14,. 585, 983 33,371,748 100,029,138 3,1,86,214 1,55,241,900 15,428,323 66,:101,731 24,07,S,9,S0 2,58, :192, 568 \ 924. 11 649. 64 747. .55 969. 41 770. 73 5.57. .50 837,. 32 .576. .50 9:J0.04 S962.12 S,S,SS.77 " 849,219,496 S31,.503,666 !824,326,877 817.06 ■ $14.07 $13.64 2,103, 926 I 1,121.70 86, 465 594 .39,6.59 107 658,220 621 127,690,969 1 380. 10 716.35 1 966. 03 711.59 80.) 731 'J.i 69 618 56 700. 96 545 45 839.49 916.96 1,136 67 656 19 1,7.56 12 638. 62 467. 28 483.42 719. 43 740. 98 634. ,S5 428.65 636.65 509. ,80 812.99 564.51 895. 95 535. 80 1,696.76 562. 77 330, (,.58 1,071,299 3,418,16,5 61,439 4,4.8S,541 412 099 2, .376 925 561 .528 9,419 824 40 468 2,974 191 1,520,020 18,382 43S 4,161 901 673,567 2,213,448 .53,186 3,:591,618 :i03,144 1,. 377, 7.38 4.55,. 540 5,673,1,84 36,289 199,010 486,031 1,603,243 46,503 2,475,642 245,051 978,548 :i81,342 3,895,624 27,005 1,639,408 1,118,287 882,510 .5.59,823 11,667,099 10,242,632 2,911,660 ! 2,067,536 12.06 11.08 13. 20 13.48 , 12.24 i 9 80 i 12 93 9.33 16 16 13 60 18.83 12 71 29.28 11 78 7.72 8.30 , 11.87 12.17 11.31 j 7.85 10.15 8.78 13.16 11.10 13.78 9.52 24.07 10.37 6.24 ^7.04 11.53 10.81 10.12 6.82 9.40 8.07 12.26 7.25 11.59 7.66 26.40 9.11 jMtciiigan. The state 81,418,251,8,5S I .8898, 1,55,, 5.32 Alcona. . AJger. . . Allegan. Alpena. - Antrim . Arenac -- Baraga. Barry... Bay Benzie . . Berrien Branch Calhoun. . . Cass Charlevoix. 1,003,,S70 3,091.27,s 19,734,264 5,328,«,59 5,024,072 1,845,077 2,. 592, 0,80 11,029,205 26,303,303 3,000,827 24,221,187 16,783,0,85 ,32,088,179 12,934,628 4,605,429 1,232,000 1,816,980 13,000,000 5,236,132 2,867,447 885,, 500 1,440,000 11,080,439 15,421,725 1,411,189 13,. 3.59, 079 17,000,000 22,283,010 12,. 500, 000 2,369,907 8517,666,359 2,406,066 " 8^.520 ,"4.56' 3,. 563, 239 996, 453 627,715 5,807,046 11, 943, .577 642,601 7,440,895 4,,589,723 9,471,823 4,736,437 632,957 8572. 92 176. 49 498. 51 .507. 55 280. 47 311.82 184. 47 6,50. 10 495.25 418.09 293. 14 491.52 619. 19 627. 46 632. 38 304. 67 3428.! .8316. 24 227. 77 1,467.67 333. 67 336. 06 275. 37 155. 82 474. 31 465.90 273.38 269. 47 323. 68 634.54 612. 24 590. 57 244. 67 226.32 405. 42 190. 27 347. 96 229. 37 313.64 187. 18 202.28 164. 26 246. 33 215.20 104. 19 $23,476,734 814,477,767 40,176 93,110 266,912 175,670 134,480 60, 147 70,893 163,339 561,0.56 80,937 408,092 200,222 516,730 184,724 113,782 .54,900 42,988 179,546 137,134 53,224 35,201 30,764 128,140 393,6.54 35,635 263,408 160,670 295,. 587 114,801 62,404 $8,627,949 47,440 122,957 81,875 35,890 20,218 93,846 231,267 16,397 178,005 119,459 207,604 90,638 23,316 89.48 7.06 15.02 6.87 9.24 8.35 6.01 15.05 7.33 8.92 7.91 8.30 7.39 10.10 9.03 7.53 86. 91 10.15 34.72 4.61 8.80 6.11 6.19 10.13 5.39 6.98 6.80 6.38 6.00 6.79 5.48 6.44 3.25 9.32 6.85 11.21 3.71 6.07 4.78 4.84 4.28 5.40 4.12 4.66 TAXATION AND REVENUE SYSTEMS. 867 Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF VALOREM TAXES, TOTAL AND PER CAPITA, BY COUXTIF.S: 1902, 1890, AND 1880— Continued, AD aMICHIGAN-Continued. Cheboygan. Chippewa . . Clare Clinton Crawford- .. Delta Dickinson i. Eaton Emmet Genesee ASSESSED VALU.A.TION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Gladwin Gogebic Grand Traverse. Gratiot HiUsdale Houghton. Huron Ingham . . . . Ionia Iosco Iron Isabella Isle Royal -. Jackson Kalamazoo. Kalkaska. . Kent Keweenaw . Lake Lapeer Leelanau . . . Lenawee. . . Livingston. Luce Mackinac . . . Macomb . . . Manistee. .. Manitou 2. . Marquette. Mason Mecosta Menominee . Midland Missaukee. . Monroe Montcahn Montmorency. Muskegon Newaygo Oaldand Oceana Ogemaw Ontonagon . Osceola Oscoda Otsego Ottawa Presque Isle. Roscommon. Saginaw St. Clair St. Joseph. . Sanilac Schoolcraft. Shiawassee . Tuscola Van Buren,. Washtenaw. Wayne Wexford Total. S3, 967,897 13,050,967 1,602,452 16,801,613 1,202,928 7,:!7IJ,.'iOS 9,.S42,8fl7 19,296,970 7,922,.s:il 26,.S97,.571 1-825,587 9, WO, 373 8,025,767 12,793,474 17,883,838 103,716,441 11,304,095 23,. 544, 283 19,024,115 1,664,666 4,307,955 6,121,216 34,666,749 29,599,282 2,886,790 94,498,141 4,967,688 1,188,575 13,247,648 2,121,476 29,169,725 14,223,880 1,833,419 2, .575, 982 26, 688,, 500 11,182,660 25,982,635 6,440,601 3,880,5&5 9,305,744 3,959,490 2,142,401 17,076,015 8,. 520, 797 9.54,840 13,029,794 5,279,099 32,902,383 6,089,232 1,879,. 553 3,968,519 4,297,260 599,357 2,491,501 20,192,315 2,. 530, 575 646,027 39,442,671 32,002,861 14,4.51,817 11,0.53,973 3,247,097 17,340,907 14, 652,. 5.30 14,117,360 34, 794,. 531 294,381,984 5,317,392 83,504 3,523: 2,537 14,088 1,654 3,030 15,000 1,924 20, 470 1,949 4,877 3,492, 6,325 17,670 45,295 5,401 18,500 14,966 5,326 4,391 3,075 23,703 21,460 2,908 32,500 2,206 1,300 10,035 1,020 27,078 12,000 1,490 1,317; 15,480 6,081 83 19,4,50 3, .328 4,408 7,983 1,981 3,012 15,338 7,500 818 8,631 4,421 23,000 3,434 1,236 3,075 3,720 6.55 1,702 12,0.34 1,033 887 26,692 16,043 13,507 5,711 2,774 11,340: 8,222 12,000 2.5, 000 : 169,168: 3,4oo: 82,123,086 1,145,213 1,252,203 5,910,443 743,273 895,933 9,129,393 464,723 19,395,795 606, &57 1,718,229 6,330.051 18,363,438 3,017,986 4,146,124 13, .568,306 14,239,032 992,080 3, 893,. 585 143,000 9,182,1.39 18,102,885 1,279,649 17,835,062 891,816 1,448,470 11,663,336 629,380 17,410,640 14,233,010 1,044,772 15,024,753 1,. 399, 607 52,000 3,. 559, 260 1,317,0,32 2,091,403 1,283,790 1,014,.«5 1,0.82,. 503 5,022,400 9,li73,127 2,915,705 2,291,165 13, ,578,281 1,666,798 805,076 1,0,88,005 1,792,3,56 678,867 7,190,130 960, 687 1,225,431 20,889,839 6,022,766 15,410,100 3,178,081 866,077 7,903,002 3,264,795 8,174,9.59 11,101,634 100,206,905 1,466,770 1902 Per capita. 1890 1880 .S242. 15 600.57 182. 64 667. 47 3.54.01 2,S9 76 .534. 69 618.73 468. 50 036. 19 240. 78 568. 28 367. 48 423.46 599. 10 1,517.56 327. 14 564. 44 551.79 160.19 480. 91 261. 10 804.60 406.42 S292. 36 293. 15 335. SO 531.44 558. 06 526. 39 546. 45 563.66 295. 66 762. 44 199.85 343. 51 128. 49 55S. 93 575.32 609.50 I 168.28 I 4,86. .59 209. 73 96.84 492.14 203.10 223.81 237.34 1S.5. 95 59ti, ijS 474., 33 229.80 .5.50.63 215,71 215.94 5.57.64 $325. 43 218.22 299. 07 210. 34 641.31 197.66 131.. 52 407.38 219.84 519.16 463.34 370.48 261.48 220. 63 576.33 1,279.92 1,89. 24 491. 16 456. 27 349.85 990. 93 163.70 292. 37 70. (JO 494. 54 204. 02 288. 57 561. 18 134. 29 206. 39 402. 91 420.38 144.34 303. 77 2,600.00 218. 46 527. 14 435. 70 243.47 208. 86 448. 03 387. 00 100. 65 360. 15 639.68 360. 02 475. 06 111.08 39.03 140.16 130. 85 192. 62 107. 10 147.23 697. 04 149.37 291,, 82 109,67 155. 99 326.90 218. 80 141 62 221., 56 420. 94 818.77 424.17 254.27 166. ,31 344. 17 412.61 343.90 340. 36 217.05 220. 48 308.60 436.46 839.91 324. 44 363. 60 307.90 130. 37 532. 71 - .578. 76 175,27 120. 65 47(i,90 549.89 36i;.37 292. 07 2.52.93 126.85 392.91 265.36 592. 28 265, 28 6,57.95 602.05 301. 47 215.08 LEVIES OF AD VALOREM TAXES. 1902 8139,683 258, .598 63,231 202,. 591 24, ,569 192,674 23li,N53 2''i8 298 1,57 !os9 ,394,294 54,320 256,348 167,674 264,314 219, 154 771,212 162,759 379,110 265,423 70,819 134,726 130,383 426, 663 470,236 74,891 1,228,490 .52,195 37,842 176,807 49,178 366, 1,50 1.52,024 46,776 81,995 260,287 217,496 .504,036 1.53,925 113,. S51 241,657 99,. 526 6S,941 i.s(;,u2 191,068 31,777 396,,S.S0 HII.I.SO 37.s,709 111,. 592 61,S68 170,544 12],, 595 2(),ii93 57,163 267,372 61,421 24,751 650,961 423,741 192,376 194,380 108,425 269,241 215,411 282,246 4fls,443 5, 661,, 505 164,099 1890 884,547 112,108 (,9,075 146,, 593 37,. 552 103,409 201,. 570 47,339 194,108 64,610 171,843 70,4&3 128,048 141,289 167,064 97,616 276,, 533 161,949 111,070 121,3,59 79,7,52 271 519 310 643 .59 479 775,914 27 61.5 43 322 134 047 21 040 245 7711 107 906 41 .535 57 874 1.37 647 140 138 3 5.50 378 569 80,037 1 110,692 213,3.50 .53,213 .54,284 144, 590 1880 S.39,241 12,7.88 34,087 100,285 18,988 29,828 149,. 535 16,815 175, 122 21,408 37,913 91,331 132,861 131,391 64,304 186,799 125,6.59 42,523 59,427 1.83 210,927 171,223 26,122 563,235 25,063 27,393 103,867 15, 688 244,306 101,840 i7,5if3' 116,288 62,001 1,934 149,122 45,3.57 40,723 55,. 526 20,064 119,226 130,976 130,917 39,159 4.53,215 124,795 95,512 60.613 210,282 175,3li9 76,8.32 49,287 31,603 30,429 ,80,277 38, 198 76,091 54,385 24,108 37,, 5,59 20,119 l(.li,93S 111, ,584 3,s,007 32,824 29,537 26,, 508 481,. 825 401, ,591 297,399 198,678 138,540 140,903 131,130 84,88.5 66,792 14,823 183,604 100,476 139,547 92,173 14S,,536 122,058 2,52,224 249,225 3,066,209 1,389,895 98,368 41,004 Per capita. 1902 , 1890 18H0 S8.52 11.90 7.21 8.04 7.23 7.56 12. 86 8.60 9.29 9.33 7.16 15.06 7.68 8.75 7.34 11.28 4.71 9.09 7.70 0.81 15.04 5,56 8.95 10.00 10.16 9.16 13. 45 7.60 0.47 4.60 7.51 7.94 13.63 10. 28 12.40 8.00 5. .57 9.03 6. a5 7.04 5.67 5. .88 9.42 10.67 6.11 8.36 6.50 7.08 26. 63 6.66 12.34 8.62 6.53 6.24 14.07 7.80 7.64 8.16 .5.56 13.13 7.97 6.00 8.27 8.64 16.39 9.10 il. 05 9. 33 9.14 5.53 12.08 6.76 6.28 5.41 4.92 12.95 13.05 5.28 4.47 4.61 4.72 3.42 7.34 4.63 7.30 27.38 4.25 6.10 7.91 11. ,53 7.06 9. ,54 6.66 4.69 2.65 6.07 6.17 16.92 7.39 4.33 5.78 4.13 9.58 6.25 5.02 6.34 4.99 10. 75 4.47 4.20 26.33 11.33 4.61. 5.10 4.89 5.66 21.37 6.20 12.66 8.79 4.72 8.11 14.53 5.86 6.71 6.46 4.02 11.48 5.93 4.29 4. .86 6. 'JS 11.93 8.72 86.01 2.44 8.14 3.. 57 16.38 4.79 2.63 4.47 4.50 4.16 4.06 5. 85 3.20 5. .52 3.71 6.19 4.89 3.33 5.02 4.99 8.89 7.69 5.87 8.47 3.45 2.. 51 5.05 4.58 6.04 3.68 4.95 1.45 5.87 4.51 3.40 8.06 13.30 3.55 3.95 4.69 4.13 4.22 4.21 15.90 14.89 5.06 10.19 3.37 10.54 18.17 6.80 4.30 6.29 3.22 9.41 3.71 3.58 3.96 5.96 8.35 6.02 MINNKSOTA. The state S761,760,274 .8.588, 820, 213 8258, 028, 687 8414 07 $452. 30 232. 44 307.38 187. 26 1,444.19 224. 16 -5330. 48 3, 0.50, 3.53 3,030,829 3,962,983 4, 949, 546 1,976,4.53 572, 270 3,038,118 1,760,418 4,50,588 1, 408, 652 194, 504 1,785,085 1,060,7,87 90, 476 848, 969 388. 09 260. 54 217. 36 ,3.33. 57 189. 15 ,531. 43 251. 14 203. 29 9,047.60 Benton 281.86 1 Organized since 1890. 760,618 I 812,707.428 lOS, 167 701 196 * 48S 50, 179 2 Annexed to other counties 19, 387 .'<2,515 59, 128 2,8S1 39, 638 ?3, 713, 5, 21, 707 ?9. 65 551 10.01 293 7.93 3(i2 6.77 560 11.30 499 5.38 .87 15. 17 .35 3.84 . 29 3.62 .23 56.00 .31 7.14 868 WEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. MINNESOTA— Continued . ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Bigstone. . .. Blue Earth. B rown Carlton Carver Cass Chippewa. Chisago.. . Clay Coolc Cottonwood. Crow Wing. . DalvOta Dodge Douglas Faribault. Fillmore- . Freeborn . . Goodhue. . Grant Hennepin. Houston., Hubbard.. Isanti Itasca Jackson Kanabec Kandiyohi Kittson Lac qui Farle . Lake Lesueur. Lincoln. . Lyon . McLeod . Marshall . . Martin. .. Meeker... Millelacs. . Morrison. Mower. . . Murray. . Nicollet . . Nobles . . Norman. Olmsted . . Ottertail.. Pine Pipestone . Polk Pope Ramsey Red Lake ^ . Redwood. . Renville ... Rice Rock Roseau'.. St. Louis. Scott Sherburne . Sibley Steams Steele Stevens Swift Todd Traverse. . Wabasha. Wadena Waseca Washington . Watonwan. . Wilkin Winona Wright Yellow Medicine . $3,315,043 12,351,357 8,068,351 2, 708, 803 4,501,711 2,982,580 4, 839, 615 2,580,922 7, 428, 514 924, 620 5, 959, 225 4, 563, 892 8,220,946 5,712,692 4,916,135 9, 894, 578 11,639,852 10,042,379 11,764,112 3,433,058 132, 545, 519 5,177,849 2,400,619 2,224,459 6,623,578 7,509,749 1,624,962 ,6,989,309 3, 485, 137 6,438,200 3,080,611 6,111,0.54 4,320,053 7,763,483 6,290,621 4,106,064 8, 231, .347 5,909,475 1,97.5,594 5,297,046 9,432,775 6,835,917 5, 830, 142 7, 668, 554 4, 249, 230 9,743,712 12,204,180 3, 830, 153 3,867,875 10,029,654 4,064,185 93,535,970 2,201,423 0,938, 14(; 11,597,762 8, 799, 589 5,242,375 907,110 71,805,953 4, 146, 424 2,113,076 6,626,740 12,325,808 6,349,079 3, 818, 461 4,498,004 4, 603, 327 3, 492, 219 6, 616, 223 2, 330, 881 5, 582, 169 9, 200, 291 5, 635, 763 4,3.52,411 13,002,828 7,252,999 6,984,988 Total. Per capita. $1,605,941 9,065,416 3, 845, 336 2, 150, 869 3, 732, 183 1, 649, 178 2,207,534 1,749,932 3,523,742 461,392 2, 204, 569 2,170,875 9,528,025 3,787,208 3,245,043 5,352,103 8, 147, 494 5,263,713 9, 569, 939 1,827,632 149,879,663 3,382,006 575, 494 884, 824 1,903,643 2, 688, 917 550, 419 3,853,170 1,409,226 2,687,665 1,665,824 4, 467, 800 1,525,695 2,723,722 4, 409, 659 1,665,446 3,269,723 4,067,012 1,110,168 2. 707. 869 5, 673, 599 2,347,364 4, 123, 929 2,866,489 2, 243, 098 8. 223. 870 6,272,216 1,504,202 1,886,739 6, 444, 410 2, 229, 852 127,649,002 1880 3, 356, 796 4, 142, 477 6,801,284 2, 542, 439 42,890,009 3,218,718 1,371,. 587 4, 1.57, 181 8,814,371 4,381,071 1,820,654 2,270,016 2,446,172 1, 226, 227 4, 867, 662 950,983 3,5.57,645 11,276,896 2, 349, 185 1,686,857 11,691,614 4,939,983 2,861,601 $387, 760 7,5.57,480 3,040,883 294, 794 3, 174, 685 660,928 1,055,495 1,823,123 1,754,244 1,082,075 307,587 6,353,397 4,133,743 2, 172, 610 4,220,994 8,644,295 5,228,134 11,332,911 773,032 38, 183, 474 4, 293, 676 906.616 252, 595 1, 190, 920 586, 369 3,070,930 114,129 839, 886 119,077 3, 323, 963 326, 653 1,128,584 2,930,439 101,373 1,640,159 3,027,084 592, 281 1,636,611 6,283,051 731,977 3,522,211 1, 260, 827 9,012,418 3,675,386 634, 012 168, 239 1,903,785 1,358,012 '30,547,264 1,771,860 2,0C0,9.S2 7,181,835 1,098,037 1,. 563, .532 3, 153, 676 78S, 589 3,237,870 5,884,370 4,215,619 1,191,802 1,487,514 1,216,733 193,727 5, 596, 786 364, 309 3,662,843 6, 274, 557 1,093,252 803,029 8, 990, 184 3, 684, 532 1,212,557 $367.24 387. 80 401.77 223. 41 255.62 328. 80 376. 89 188.61 400.48 864. 13 485.03 299. 43 366. 55 435.82 268. 79 462.06 418.23 454.88 375. 44 372.31 521.57 338. 91 317.96 182. 62 900.55 507.04 309. 75 369.90 401.33 439.62 ,581.14 301.77 460.85 509. 98 322. 86 248. 66 478. 68 334. 74 224. 75 224. 76 422. 24 577. 70 392. 81 611.89 200. 74 426. 68 262.36 297. 51 410.52 277.51 315.27 505. 97 160.70 .5.53.07 486. 71 330.54 640.90 104.60 742. 69 274. 11 279. 85 397. 76 270.74 383.61 428. 17 332. 42 198. .56 451.37 351.18 274.90 390.09 325. 80 490.28 508. 52 303.76 247. 69 461.97 $280. 66 310.35 243. 11 407.98 225. 76 1,322. .52 268. 04 168. 93 305. 96 4,708.08 297. 43 245. 24 470.65 348.60 222. 17 320.33 313.78 293.05 331.87 265.84 808. 87 230. 81 407. 57 116.32 2, 562. 10 301.31 348. 59 275. 29 261.60 258.88 1,282.39 234.44 268.09 286.68 259.00 182. 41 347.73 263. 13 390.22 203. 22 314.87 350. 77 308. 17 360.22 211.25 415. 22 1S3. 23 371.22 367. 64 213. 45 222.27 913.11 357. 64 242. 26 283.77 372. 96 950. 04 232.72 232.16 273.52 252. 97 321.10 346. 73 223.40 189. 19 271.. 53 286. 81 234.64 267.22 433.86 303.28 388.14 345.94 204. 44 290.40 1880 $105. 14 330. 18 2.53.03 239. 67 224. 52 1,3.59.93 195. 17 228.40 297.99 195.. 57 132. 64 365. 33 364. 40 237.96 324.29 306. 95 325. 36 382. 21 257.33 569. 79 262.90 179.07 2,037.06 247.80 1,161.13 302. 29 126.11 171.72 1,123.37 206. 42 110.92 180.37 237. 44 102. 19 312. 47 2,57.87 394.59 278. 56 374.01 203. 10 285. 59 284. 29 418.35 196. 81 464.92 80.42 166. 52 231.19 665.66 329.65 187.28 319. 46 299. 27 LEVIES OF AD VALOREM TAXES. 347.14 233.33 204. 56 304. 40 268.01 338. 33 304. 73 199.05 198.39 128. 55 307.41 175.15 295.75 320.74 214. 20 421.32 330. 56 203. 52 206.08 1902 $79, 806 238,932 146,997 118, 809 80,037 106, 313 89, 278 55,821 179, 342 29, 697 109,259 165, 113 163, 459 94, 776 89,655 198,097 206, 180 153, 897 237,538 68,418 3, 248, 935 96, 862 74, 737 43,739 191. 178 129, 488 42, 646 123, 449 72, 771 116, 441 89, 212 127,314 72, 333 123,248 107,967 110, 259 180,592 102, 745 66, 624 157,096 168, 129 104, 684 107, 6,83 148, 132 98,900 187,073 270, 805 111,626 96,376 345,334 88,817 2,863,616 93,707 155,036 211,719 181,531 93,336 34, 443 1,671,448 77,018 49, .530 106, 666 285, 429 120,011 83,850 110,314 117,518 79,222 148,766 58, 209 100,801 216, 600 101.276 116,958 315,123 141. 179 107, 463 1890 $39, 497 190, 962 74,086 49, 122 51,244 13. 193 65, 700 37, 075 105, 158 8,785 44,050 05, 810 141,791 64, 267 65,081 104, 056 123, 156 89, 374 173, 452 40,168 3, 668, 125 .50, 877 11,811 23, 684 14,955 50, 642 19, 191 62, 126 33, 329 66, 692 29,604 80,741 34, 236 64, 580 70, 497 47,554 58, 742 74,968 30, 121 72, 556 115,129 50, 519 04, 942 69. 194 44, 820 116,214 175, 539 36,850 52, 365 190, 945 50,833 2, 552, 772 66, 283 77,537 135, 130 53,091 1880 938, 256 52, 421 29, 295 67,996 198, 989 72, 239 47,624 57,542 65,303 34,327 118,906 26, 876 65,997 298,888 39, 154 50, 417 256, 344 95, 884 54, 250 $6,411 111,864 42,061 7,346 35, 766 7,114 17,036 23, 484 33,000 15, 144 8,396 82, .526 50, 419 26,710 60,777 86,204 67, 377 163, 887 13,067 477, 761 60,388 14,9.56 1,805 28,362 6,381 31,118 2,305 16,011 1,384 57,993 4,870 25, 390 45, 618 2,819 25,927 40, 479 11,161 29, 472 80,899 11,508 66,390 35,635 97,512 61,963 11,175 2,079 25, 671 24, 524 440, 657 30,057 35, 653 105,098 23, 573 45,781 41, 400 11,801 49,029 84, 392 60,974 24,632 27,040 22,029 2,782 91,634 7,737 63,723 126, 613 14, 964 12, 160 112,652 53,931 22,006 Per capita. 1902 i 1890 $8. 84 7.50 7.32 9.80 4.54 11.72 6.96 4.08 9.67 27.75 8.90 10.83 7.29 7.23 4.90 9.25 7.41 6.97 7.58 7.42 12.78 6.34 9.90 3.59 26.99 8.74 8.13 6.53 8.38 7.95 16.83 6.29 7.72 8.10 5.64 6.68 10.50 6.76 7.58 6.67 7.63 8.85 7.26 9.89 6.07 8.19 5.82 8.67 10.23 9.65 6.89 15.49 6.84 8.63 6.94 9.63 3.97 17.27 5.09 6.56 6.40 6.27 7.25 8.16 5.07 10.24 7.90 6.87 7.04 7.67 8.81 13.66 8.82 4.82 7.11 $6.90 6.64 4.68 9.32 3.10 10.58 6.52 3.58 9.13 89.64 5.94 7.43 7.01 4.99 4.46 6.23 4.74 4.98 6.02 5.84 19.80 3.47 8.36 3.11 20.13 6.67 12.16 4.44 6.19 5.46 22.79 4.24 6.02 6.80 4.14 6.21 6.25 4.85 10.69 5.45 ,6.39 7.55 4.85 8.69 4.22 5.87 5.13 9.09 10.20 6.32 5.07 18.26 7.06 4.53 1880 7.79 20.91 3.79 4.96 4.47 5.71 6.46 9.05 5.66 8.06 7.60 7.01 6.63 4.96 11.60 5.05 11.60 7.58 3.97 5.61 $1.74 4.89 3.50 5.97 2.63 14.64 3.15 2.94 6.61 2.74 3.62 4.76 4.44 2.93 4.67 3.06 3. .57 6.19 4.36 7.13 3.70 2.95 14.56 S.90 12.64 3.06 2.65 3.27 13.06 3.60 1.65 4.06 3.70 2.84 4.94 3.46 7.43 5.02 4.82 3.19 4.57 8.03 4.53 3.32 8.19 0.99 2.25 4.18 9.60 5.69 3.30 4.67 6.42 10.16 3.06 3.06 4.61 3.84 4.89 6.30 3.62 3.59 1.85 5.03 3.72 6.15 6.47 2.93 6.37 4.14 2.93 3.74 ' Organized since 1890. TAXATION AND REVENUE SYSTEMS. 869 Table T.— ASSESSED VALUATION OP PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890. AND 1880— Continued. MISSISSIPPI. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. The state. Adams.. Alcorn.. Amite. .. Attala. . Benton. Bolivar Calhoun... Carroll Chickasaw . Choctaw... Claiborne . Clarke Clay Coahoma. Copiah Covington. DeSoto.... Franklin. .. Greene Grenada... Hancock. . . Harrison. . . Hinds Holmes Issaqupna. . Itawamba. Jackson Je£Eerson. Jones Kemper Lafayette . . . Lauderdale . Lawrence Leake Lee Leflore - . . Lincoln.. Lowndes. Madison. . Marion Marshall Monroe Montgomery. Neshoba Newton Noxubee. . .. Oktibbeha . . Panola Pearl Kiver. Perry Pike Pontotoc. Prentiss. . Quitman. . Rankin. . Scott Sharkey. . Simpson. Smith Sunflower Tallahatchie . Tate Tippah Tishomingo . . Tunica Union Warren Washington. Wayne Total. 1902 S241, 189, 126 Webster Willdnson. . Winston... Yalobusha . Yazoo 6,341,985 2, 196, 973 3,366,005 2, 639, 302 916, 137 5,047,656 988, S98 2,835,507 2,076,930 1,104,203 3,322,779 2, 846, 198 2,913,440 4,383,896 6,281,659 2, 644, 824 3,039,447 1, 494, 920 1,667,076 2,648,761 3,242,901 6, 533, 488 10,860,771 6,453,812 1,613,946 898,069 2,912,162 ■1, 626, 393 2,699,130 4,349,553 2. 220. 399 2,834,612 8,564,061 2. 155. 400 1,239,974 3,383,661 4,437,779 4,385,825 4, 895, 597 4,623,251 4,206,731 3,411,999 4, 236, 149 2,691,450 1,095,840 2,261,594 4,223,596 1,964,154 4,043,322 3,017,645 5,624,614 4, 847, 738 1,443,118 1,865,224 1, 103, 419 2,771,542 1, 653, 438 1,878,403 2,094,170 1,904,000 3, 615, 976 2,969,119 2,966,147 1,012,492 1,042,043 2, 233, 693 1,963,231 8,093,523 8,049,449 1,944,376 1,275,677 2, 478, 177 1,005,873 2, 854, 810 6,974,525 1890 8166,772,279 4, 471, 266 1,489,964 2, 155, 053 2, 200, 826 747, 689 4,508,373 1,248,894 2, 261, 788 2,188,323 932, 625 2,180,349 1,. 626, 806 2,228,542 2,520,965 4,366,253 2, 678, 408 996, 210 693, 221 1,867,427 1,611,347 2, 676, 824 6,633,668 4,029,480 1,657,404 834,290 1,661,543 1, 144, 876 1, 606, 504 1, 107, 298 1,872,328 2, 433, 457 6, 278, 664 1,173,520 1, 439, 938 2, 297, 977 2,613,791 2, 111, 1.53 3,904,800 3,272,028 1,826,901 3,040,994 3,969,304 1,888,060 770, 552 1,738,908 3, 837, 852 1,648,973 1880 $110,628,129 3, 484, 899 1, 237, 648 1,280,712 1,468,086 737, 659 2,381,773 1, 110, 303 1, 645, 266 1,712,679 612, 133 1,960,495 1,067,203 1,525,779 1,660,973 3,139,371 364,897 2,416,023 512,062 197, 175 1,383,585 863,370 886, 234 4, 606, 790 2,665,713 1,414,194 556, 806 698,086 851, 186 1, 242, 788 194,090 1,122,287 2,303,405 2,039,207 612,202 692,044 1,761,542 1,800,673 1,202,868 2,875,834 2, 848, 813 339, 406 2,960,591 2,767,027 1,108,958 526,384 840, 181 3,065,406 1, 228, 880 Per capita. S150.40 4,608,014 1, 127, 670 3,484,741 1,234,369 239,055 2,388,436 1,510,183 1,409,348 1,029,157 1,364,032 1,046,261 1,074,729 720,036 1,950,825 1, 171, 885 1,186,666 893,964 1, 558, 668 1,028,748 662,016 422,484 798,069 403,3.57 1,607,099 1, 176, 179 2,067,729 923,614 2,681,290 2, 008, 834 989, 163 816, 134 819, 849 724,013 1,663,664 760, 161 1,335,843 871,812 6,538,233 6,019,933 7,066,081 3,148,617 973,500 392,686 1,010,092 5.57,033 2,080,767 1,496,686 891, 460 711,303 1,901,628 1, 673, 397 5,341,856 4,646,271 206.06 142.96 158. 65 97.56 87.21 138. 23 68.69 124. 45 104.41 81.95 160.76 156. 98 147. 48 157.22 149.93 188. 48 122. 24 104.34 226. 11 190.01 257.37 287. 74 196. 62 143. 53 161.14 64.55 165.79 104. 82 119. 43 220.26 106. 74 126.42 214.92 137.63 69.38 161. 46 175.91 196. 85 165.92 134.91 294.28 121. 86 136.28 158. 77 84.02 111.28 133.88 94.97 137.36 405.33 344. 64 108. 26 76.19 116.07 188.14 128. 64 HI. 48 145. 18 167.08 140. 63 201. 79 143.80 141.93 77.95 101.29 128. 80 116.92 190.61 167.91 148. 62 91.57 111.50 69.22 140.19 1.53. 43 1890 $129. 32 171.77 113.61 118.42 99.08 70.64 1.50. 38 86.03 119.96 110.02 85.98 150.20 98.41 119.77 137. 44 144.42 78.18 110.76 95.67 151.87 124.04 193.72 206.46 168. 89 130. 11 134. 66 71.26 137.90 77.43 84.79 132.88 104. 24 118.40 211.68 95.27 97.27 114.67 164. 95 117.86 144. 37 119.76 191.66 116. 77 129. 17 130. 68 69.13 104. 60 140.39 93.19 167. 11 381.32 190.08 112.66 94.33 99.72 327.06 108. 86 100. 99 186. 95 65.30 76.04 171. 26 143. 29 139. 27 76.38 88.14 127. 79 86. 60 197. 16 174. 84 99.16 83.76 118.28 73.74 114.36 146. 78 1880 $97. 76 153.87 86.71 91. 45 72.95 66.92 127.70 82.29 92.46 95.65 67.74 116.92 71.05 87.86 122. 42 113.94 60.89 105.39 62.63 61.73 114. 62 134.08 112. 25 104.80 98.13 141.36 62.22 91.77 70.20 71.78 60.70 71.40 106.29 94.84 64.99 52.64 86.05 176. 74 88.79 101.82 110.14 49.18 100. 94 96.91 83.08 60.11 62.63 102.28 76.91 122.91 69.76 90.60 74.26 86.06 611.75 69.95 82.43 163.14 62.76 49.87 252. 34 84.63 107.30 63.43 82.52 66.91 160.70 124. 12 44.92 58.43 83.96 70. 52 100.54 134. 33 LEVIES OF AD VALOREM TAXES. Total. $4,179,666 179,737 42,369 41,734 43,316 14,086 40,385 16,960 44,099 41, 790 15,735 68,240 46,857 64,344 64, 573 87, 643 43,983 35,913 24, 415 26,332 65, 536 38,277 91, 893 225,216 79,910 23,403 13, 471 62,487 21, 966 40,386 74,324 29, 166 49, 488 197, 189 27,006 17, 145 51, 106 70, 667 64. 358 a5,615 61,401 60,996 61,269 71,166 46, 168 16,438 26, 494 61, 626 37, 223 67, 519 39, 958 91,706 100,375 21,631 23,315 17, 494 35,058 21, 849 22, 666 32, 498 25, 101 89, 218 46, 249 39,263 14,309 16,512 27,642 25, 608 2,58, 628 230, 248 29, 166 17,713 33,660 16,094 55,926 118,806 $2,803,-337 139,914 22,583 31, 890 31,608 10,907 131,977 15, 611 29, 421 36,961 17,233 33, 115 25,064 48,862 48,278 53, 653 9,733 30,686 17,932 7,416 28,688 22, 618 36, 660 127,987 49, 593 24, 862 12,514 19,316 19,367 26. 206 21,038 24, 479 42,191 135,302 18. 808 25, 920 35, 572 56,014 31,317 68,3.53 48, 186 22, 287 45, 961 64, 839 26,498 10, 534 21,836 47, 283 25, 578 47, 663 14. 220 20, 693 38. 809 19. 221 16, 232 15,583 27,017 20. 207 28,056 13,671 12, 258 19,286 17,751 44,369 13,933 14. 208 31,274 18, 701 181,397 148,018 10,049 18,924 29, 341 14, 263 41,166 69, 719 $2, 384, 475 132, 150 29,143 31,332 32. 161 14,558 55. 162 22,766 33, 210 46, 167 11,649 35, 782 18,261 30,009 30,742 56,662 8,646 33,742 12,082 3, 4.53 28,832 19,886 14,328 89, 248 63,901 30, 349 11,446 12, 419 12, 472 37,075 4,427 21,330 41,938 41,088 9,846 15,742 36, 116 30, 866 33,074 41,210 64, 493 6,463 53, 139 62, 524 28,963 11,296 13, 572 58,428 29,545 49,041 3,980 33,202 19, 813 18, 116 12, 644 22,913 15, 156 23,676 13,006 8,367 22, 669 27,312 32,362 13, 504 13,766 14,865 19,284 201,096 80, 643 9,962 13, 465 33,784 16,325 33, 203 81, 882 Per capita. 1902 1890 12.61 6.81 2.76 1.97 1.60 1.34 1.11 0.96 1.94 2.10 1.17 2.64 2.69 2.75 2.32 2.49 3.13 1.44 1.70 3.57 3.98 3.04 4.05 4.08 2.10 2.34 0.97 2.99 1.42 1.86 3.76 1.39 2.21 4.95 1.72 0.96 2.29 2.80 2.89 2.90 1.83 4.27 1.83 2.27 2.72 1.26 1.30 1.96 1.80 2.29 6.37 5.62 3.48 1.14 1.44 2.98 1.63 1.47 1.74 2.44 1.86 $2.17 5.37 1.72 1.75 1.42 1.03 4.40 1.06 1.57 1.81 1.59 2.28 1.68 2.63 2.63 1.77 1.17 1.27 1.72 1.90 1.91 2.71 2.93 3.26 1.60 2.02 1.07 1.72 1.31 1.38 2.62 1.36 2.05 4.56 1.53 1.76 1.78 3.26 1.75 2.16 1.78 2.34 1.76 1.78 1.76 0.96 1.31 L73 1.46 1.77 4.81 3.19 1.74 1.29 1.19 4.74 1.51 1.72 3.35 1.35 1.16 1880 5.12 2.06 2.19 1.24 1.8K 2.30 1.1(1 1.08 1.60 1.63 1..59 2.67 1..53 1.20 6.09 6.47 4. .52 3.66 2.2a 1.02 1.27 1.57 1.61 1.67 1.11 1.18 2.75 2.48 2.61 1.92 $2.11 6.83 2.04 2.24 1.61 1.32 2.96 1.69 1.87 2.58 1.29 2.13 1.22 1.73 2.27 2.02 1.44 1.47 1.24 1.08 2.39 3.09 1.81 2.03 2.35 3.05 1.07 1.63 1.03 2.14 L15 1.36 1.94 1.91 1.06 1.20 1.76 3.01 2.44 1.46 2.11 0.94 1.81 2.19 2.17 1.29 1.01 1.96 1.85 1.73 1.16 1.99 1.43 1.49 1.37 1.40 3.74 1.62 L03 4.85 2.50 1.73 1.05 1.57 1.76 1.48 6.44 3.18 1.14 1.41 1.90 1.62 2.12 2.41 870 WEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. MISSOURI. Adair. -. . Andrew . . Atchison . Audrain.. Barry Barton. . . Bates Benton Bollinger. . Boone ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. TotJll, .',1,246,400,682 Buchanan . Butler Caldwell . . . Callaway . . Camden... Cape Girardeau. Carroil Carter. Cass Cedar Ctiariton . . ChristiaiL . Clark Clay Clinton Cole Cooper Crawford . Dade Dallas Daviess . . Dekalb... Dent Douelas . Dunklin . Franklin... Gasconade . Gentry Greene G rundy Harrison. Henry Hickory . . Hoit.--.. Howard . . Howell . . - Iron Jackson.. Jasper.. . Jefferson . Johnson... Knox Laclede . . . Lafayette - Lawrence . Lewis Lincoln Linn Livingston . McDonald. . Macon . . . Madison. Maries. . . Marion... Mercer .. . Miller Mississippi.. . Moniteau. . . . Monroe Montgomery . Morgan New Madrid. Newton Nodawfy Oregon Osage Ozark — Pemiscot. Peny .Pettis 6,790,300 7,076,161 9,090.536 9,662,265 4, 365, 774 6,000,562 9,704,166 3,893,024 2,446,693 9, 472, 300 33.898.840 3,907,845 6,179,442 7,067,273 1,750,150 5,696,619 9 350,888 1,5.52,572 9,575,029 3, 772, 620 8,886,786 3,232,020 4,782,048 7,848,129 8,050,087 5,319,160 7,807,474 3,053,407 3,943,376 2,069,690 8,364,919 5,829,931 2,326,641 1,980,0.56 3,900,498 7,986, 1«;9 4,050,108 6,867,361 14,486,232 6,945,686 8, 172, 146 8,629,549 2, 220, 164 7,420,982 6,474,817 1890 5887,975,928 4,138.962 6,169,515 6, 140, 227 i, 433, 840 3,004,183 5,464,830 8,519,922 3,008,304 2, 140, 592 7,033,634 31,008,807 2,460,676 5,166,203 6,297,276 1,036,784 4,663,1.53 8,619,373 1,263,. 572 7,982,627 3,032,241 6,058,568 1,972,173 3,883,816 7,2.32,086 6, 928, .587 4,114,693 6,512,742 2,479,802 3,490,160 1,808,216 6,065,480 4,673,961 1,727,464 1,172,890 2,234,115 6,314,734 3, 168; 376 4,993,010 13,627,184 5, 111,. 880 6,208,584 7, 466, 598 1,723,766 5,860,889 5,573,209 1880 St.532,795.801 3,819,446 2,597,415 07, .5.30, 695 IS, 442. 032 6,100,396 2,886,995 2, 461,, 806 96,932,877 10, 285, 667 4,316,197 11,002,042 4,317,113 3,141,796 11,217,871 6,3.55,568 9,166,083 4,296,9.50 2, 440, 2:19 9,781,238 4,4.53,977 6,206,708 6,307,106 7,066,871 7,045,0.58 2,049,073 4,8.58,843 4, 754, 230 5,340,044 6, 148, 608 1,467,013 10,746,871 2,0,54,687 1,7.52,438 9,207.438 4,6.58,861 7,737,299 2,077,342 1,299,112 9,069,206 3,235,281 2,677,171 3,210,399 4,736,131 6,792,886 5,151,074 1,938,196 2,140,584 4,249,117 5,829,905 4,175,041 2,762,778 2,737,989 6,125,410 12,803,491 2, 175, 310 2,705,908 1,721,073 4, 131, 477 10, 189, 488 1,475,030 3,H,53,.59S 1,(I86,3H/1 2,,S,5!I,954 3, 224, 36:; 11,608,229 3,092,185 701,929 1,081,677 2, 702, 067 9,609,632 Per capita. 1902 1890 1880 S390. 46 2,974,3.56 4,617,778 6,093,683 4,570,121 1,432,860 1,718,476 5,406,083 2,176,916 1,488,270 6,020,997 11,458,608 820, 722 3, 706, 226 4, 942, 576 757, 737 3,708,580 6, 380, 493 422, 337 5, 1,88, 252 1,439,173 4, .584, 746 1,081,680 2,937,244 4,371,764 4, 864, 635 3,053,434 5,214,932 1,807,490 1,681,320 1,066,748 3,941,627 2,&54.662 1,129,3.57 363,323 780, 169 4,876,593 2,663,785 3, 763, 631 6,087,201 2,826,000 4,032,921 4,620,020 1,1.54,983 4,127,680 4, 678, 376 628, 764 1,515,699 17, 356, 247 6, 015, .528 3,119,286 6, 755. 123 2, 676, 767 1,495,590 7,789,885 2, 659, 254 4,222,734 3,838,190 3,. 588, 908 3,6.80,180 758, 781 4,632,083 1,:M0,239 1,028,828 7,186,773 2,1.56,968 1,231,191 1 , 222, 821 2, 662, .895 4, 234, 400 2, 576, 887 1,774,077 1,140, 6,5.i 2,521,478 7,012,757 580, 450 2, 276, .574 .302, .334 775, 134 2, 442, .324 6, .588, .520 266. 32 402. 10 .544. 51 460. 11 167. 59 329. 65 326. 46 218.88 163. 59 324. 82 256. 45 216.01 364. 44 270. 22 127. .50 230. 01 351.68 218. 18 403. 94 219. 56 329.87 184. 44 309. 82 419. 39 462. 41 2,50. 45 347. 06 232.04 216.13 146.51 389. 08 406. 03 176. 87 114. 19 169. 63 266 90 328. 20 328. 70 270. 61 333. 67 325. 96 308.00 220. 01 426. 37 349.40 169. 92 300. 77 .531. 99 203.28 231.44 395. 97 320. :i8 186. 05 350. 79 194. 08 308. 42 289. 15 274. 13 311.34 146.03 320. 75 203. 09 178. 48 319. 42 316.24 173. 92 2!i3. 64 296.17 348. :i2 311.90 227. 45 234. 58 218.93 384.02 149. 06 269. 48 86. 12 214.34 207. 84 355. 05 8331. 44 S245. 71 237. 64 385. 59 395. 30 336. 77 1.30. 94 295. 33 264. 40 200.92 183. 14 270.08 442. .36 242. 10 340. 96 260. 58 103. 27 211.38 334. 84 271. 21 342. ,59 194. 13 230. 77 140.70 258. 76 364. 23 404. 28 238. 10 286.82 207. 32 199. 14 296.51 321. 48 142. 19 83.12 148. 10 225.08 270. 66 262. 54 280. 30 285.96 295.18 264. 44 182. 35 378. 88 320. 83 165. 06 268. 87 697. 08 203. 67 191.97 325. 43 318. 27 165. 99 324.05 169. 82 304. 92 269. 14 246.26 297.49 130. 02 2.53. 08 224. 14 151. 06 345. 72 221. 88 136. .86 211.23 271. 86 280. 42 247.83 195. 81 282.99 350. 28 231. 61 99.47 168. 33 213. 00 176. 53 133. 72 236. 84 230. 13 136. 54 271. 60 208. 81 104 29 176. 62 230. 32 194. 80 231. 30 133.99 181. 76 112. 35 195. 41 280 76 302. 04 196.81 241. 48 168.04 133. 90 11.5.05 205. 88 214.09 106. 08 45. 67 81.23 183. 79 338. 84 219. 12 176. 63 188. 04 198. 83 193. 26 156. 35 288. 15 263. 87 71.34 185.23 210.83 166. 64 166. 49 239. 78 206. 16 129.78 302. 99 151.24 285. 18 220. 26 179. 30 182. 22 97 08 176.66 153. 26 140. 86 289. 36 146. 93 125. 67 131.91 185. 62 222. 03 158. .59 LEVIES OF AD VALOREM TAXES. 1902 1890 1880 $21,784,669 816,447,206 219. , SO 175. 10 !,S4. 72 148. 25 186. SS 133.08 329. 61 237.37 140. 92 100. 23 236. 41 192. 64 71. 66 63. 82 181. 03 180.31 204. 13 206. 32 308. 49 211.59 105, 981 91,681 123, 557 113, 171 74, ,346 58, 698 162,056 63,767 27, 163 148,661 833,091 79,069 84, 806 117,970 13,377 68, 757 151, 564 22, 597 203, 265 61,813 108, 106 47,442 86, 906 102.614 102, 180 83,374 100,691 27,602 75, 193 17,721 105,009 82, 458 21, 646 27, 449 54, 453 104,006 45,919 97,711 315,315 100, 197 111,662 137,319 18,838 69, 396 98, 610 82.854 76, 855 SO, 319 90, 946 41,602 72, 414 126, 867 33,526 25, 171 80, 211 805,925 40. 498 76, 138 119,465 17, 625 71,929 119,381 16, 427 170,3.83 4.3,9.52 103,714 27, 024 65, 844 123, 482 98,313 89, 195 131,183 30,611 66,840 25,315 81,681 70, 160 21,614 14, 896 36, 760 133,316 40,259 74, 630 286,029 77,803 88, 165 136, 370 20,685 81,763 112,872 59,473 29,097 3,333,424 463, 418 66, .592 49,809 28,903 2,431,847 176, 050 69,810 140, 192 63, 424 65,947 184,904 101,604 164, 181 67,091 39,736 202, 498 72,707 44,641 88,750 109,475 95, 180 30, 184 63, 148 .80, 264 92,617 91,. 566 17,165 149,316 34. 779 13, 877 174, 168 43,770 90, 744 24,111 16,873 146,353 67,376 35,2.52 .53,704 74,115 86,407 67,322 23,896 26,947 .52,136 98,320 61,870 49, 548 47,375 103,327 210,242 46, 201 44,880 19, 373 69,792 149,938 1.8,215 32,074 17,104 43,213 34, 1,S2 239,947 23, 494 11,806 12, 779 32, 732 209,919 56, 201 71,017 64,116 66, 077 18, 797 29,833 67, 629 32, 365 17, 626 111,242 294, 496 18, 990 51,914 94, 497 11,9.58 62,093 88, 236 4,366 83,. 551 19,996 69,112 21,788 60. 897 87,513 84. 307 76, 109 120,3.55 18,427 28,906 12,060 86,017 43,9.58 22, 551 8,444 31,334 100,069 30, 659 57. 308 88,009 64,960 48, 196 70, 680 19, 101 66,409 64,081 11,975 14,316 689, 897 90,510 73, 085 120,017 34, 169 34,829 162,887 51,324 79, 816 45,943 .54,816 87, 603 16, 698 77. 360 27,387 13,136 150,841 66,128 15,165 25,3.54 44,105 84,314 38, 207 37, 558 13, 087 69,000 91,215 23, 896 34, 434 9,066 10,951 23.213 160, 698 Per capita. 1902 1890 1880 .86. 82 .14 4.89 6.20 7.40 6.39 2.85 .3.22 S. 45 :l.7S 1.82 5.10 6.30 4.37 5.00 4.51 0.97 2.78 6.70 3. IS 8.58 3.02 4.01 2.71 5.63 6.48 6.87 3.93 4.48 2.10 4.12 1.26 4.88 6.73 1.64 1.58 2.36 3.35 3.70 4.68 5.89 5.62 4.46 4.90 1.67 3.99 5.32 2.65 3.37 16.49 .5.11 2.53 6.05 4.71 3.31 6.78 3.10 2.64 4.84 4.25 4.21 2.16 4 46 3.44 1.41 6.61 2.97 2.29 4.41 4.83 4.43 4.08 4.08 4.06 3.69 6.31 3.10 2.24 1.36 3.24 2.20 7.34 4.76 4.80 6.17 4.12 1.81 .3.91 3.94 2.24 L92 3.08 11.50 3.98 6.02 4,75 1.76 3.26 4.84 3.53 7.31 2.81 3.95 1.93 4.35 6.22 6.74 4.00 6.78 2.50 3.81 2.00 3.99 4.83 1.78 1.06 2.44 4.75 3.44 3.92 6.88 4.35 4.19 4.83 2.19 5.29 6.60 84.74 3.70 4.35 4.40 3. 35 1.30 2.,«9 2.66 2.61 1.68 1.38 5.91 3.16 3.80 3.99 1 05 2 96 3.71 2.01 3.72 1.86 2.74 2.26 3.39 6.62 5.25 4.91 5.57 1.71 2.30 1.30 4.49 3.30 2.12 1.09 3.26 3.77 2.75 3.34 3.06 4.28 2.37 2.96 2. ,59 3.64 3.48 2.68 1.36 2.95 1.75 5.16 7.17 3.49 2.83 3.10 3.90 6.84 4.26 4.23 2.62 2.70 3.02 6.71 6.95 2.77 2.92 3.96 5.01 4.:i7 2.64 :i.84 2.74 4.43 4.34 1.62 2.14 2.97 2.95 2.60 3.09 1.96 1.80 6.68 6.07 4.62 3.83 1.69 1.65 2.66 2.74 3.34 3.07 4. 73 4.42 3.67 2.35 3. 65 3.71 2.08 1.78 2.70 3.11 4. 85 3.09 1.74 4.13 l.SO 2.91 l.l.s 1.61 2.14 2.55 2.47 1.95 6. 74 6.89 TAXATION AND REVENUE SYSTEMS. 871 Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VAf.OREM T.VXATIOX, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. MTSSOURl— Continued. Phelps Pike Platte Polk Pulaski Putnam Ralls Randolph Ray Reynolds Ripley St. Charles.... St. Clair St. Francois. . St. Louis Ste. Genevieve Saline Schuyler Scotland Scott Shannon Shelhy Stoddard Stone Sullivan Taney Texas Vernon Warren Washington. . Wayne Webster Worth Wright St. Louis city . ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. 1902 52,721,056 8, 788, 466 6,323,097 4.845.345 2,016,102 4,2.82.239 4,632,362 7, 475.849 S,S.")3,675 1,713,3.55 2,292,021 12,004,638 4,128,532 6.153,632 .32,124,425 2,217,354 12.664.073 3. 129, 741 4, 075, 965 3,980,305 2, 114,, 535 6,608,513 4, 650, 553 1,462,313 5,4.52,069 1,2.59,736 2,884,792 9,938,173 3,663,276 2, 999, 623 3, 102. 333 3,622,796 3,357,099 2.947,1.30 458,014,574 1890 82,081,621 7,756,404 6, 648, 186 3,814,5,50 !, 601, 685 3,300,174 4,255,704 6,302,973 7,628,147 1,368,780 1,600,424 8,523,8,87 4, 168, 431 3,135,025 22, 522, 499 1,934, .522 11,908,980 2,493,810 3,410,623 2, 404, 842 1,589,144 4,969.633 2. 065. 972 957, 428 4, 464, 415 782, 786 3,051,264 8, 356, 4. ,6 2,873,493 2,876,905 2, 268, 637 2.812.242 2.321,336 2,259,270 247,242,965 1880 SI, 646, 484 5,996,111 4,304,115 2, 362, 734 802, 770 2,061,863 3,329,270 4,218,795 4,816,012 762, 157 662, 004 7,033,593 2, 38S, 824 2,004,-362 16,477,332 2, 148, 731 8, 400, 269 1,4.35,194 2,4^3,4,85 1,730,869 4.50, 507 3,682,344 1,262,9.58 379,080 2, 590, 921 364.108 955,960 3, 192, 104 2,191,920 2,1.58.677 1,216,149 1,496,682 1,713,439 1,129,819 166, 288, 400 Per capita. 1902 1890 8187. 58 342. 92 390. 77 203. 25 190. 27 262. 61 377. 07 306. 99 355, 24 203. 17 162. 32 484. 57 227. 61 242. 35 608. 68 212.09 372. 93 290. 92 305. 45 295. 63 180. 47 344. 66 177.93 139. 91 265. 46 119.33 126.80 314.09 369. 24 207. 08 194.08 208. 06 331. 04 162. .58 763. 45 8164. 74 294. 69 347. 1,-2 187. 55 170.63 ■ 214. 79 346. 16 263. 20 310. 89 201.20 188.02 370. 97 248. 91 180.72 620. 33 195. 74 352. 73 221. 69 269. 10 214 18 178. 60 317.71 119. 23 135. 04 234. 97 98.18 157. 39 265. 24 289 87 218. 73 190. 21 186. 30 265. 66 166. 98 647. 28 1880 8131.01 224. 45 247. ,85 150. 17 110. 73 152.11 281 . 24 185. 43 2.38. .53 133. 20 123. 12 304. 95 169.12 146.01 616. 73 206. 81 280. 84 137. 08 198. .55 201.. 57 130. 92 I 262. n 94.03 86.08 156. 37 65.03 78. 32 164. 80 202. 84 167. 39 1.33. 70 122. 93 208.88 116. .33 471. .56 LEVIE.S OF AD VALOREM TAXES. 842,044 132, 548 71,730 66,596 16,902 60, 772 84, i:'.2 110,369 123,966 19,063 40,779 112,446 61,991 94,026 264, .556 22, 278 128,898 68, 376 81,713 37, .550 28,819 79, 6.S0 82,342 22, 351 80, S52 18,21)9 48,371 175,586 36,8.53 24, 574 27, 209 61,029 53,621 42, 547 8, 225, 539 1890 828,. 558 145,199 B9,2.5S 47,984 19,26.'< 45, 995 67,006 106,011 116,916 16, 377 21,947 103,019 .53,370 45,402 217, 1813 27, 101 163,2,85 46,070 .53,316 30,544 20, 647 60, 290 26,543 12, 446 75, 260 12,670 38, 370 119, 206 36,483 34, 710 30,668 37, 237 34.260 27,438 5,3.59,716 Per capita. S33,.562 1,56,669 84. X2-i 31 , 134 20,6,82 28,098 .56,849 73,691 62,240 14,747 10,434 90,222 38, 348 27,422 183,2.57 34,344 93,008 57,261 .55,388 18, 086 9,318 44, 195 25,. 563 6,228 48, 272 9,613 20,947 45,784 27, 867 35,045 16,236 19,456 27, 479 14,014 3, 672, 683 1902 82.90 5.17 4.43 2.79 1.60 3. .58 6. 85 4. 5:', 4.97 2.26 2. 89 4. 54 3.42 3.70 5.01 2.13 3.83 5.43 6.12 2.79 2.46 4.90 3.15 2. 14 3.94 1.73 2.13 5.55 3.71 1.69 1.70 3.01 5.34 2.35 13.71 1890 1880 82.26 5. .52 I'.ll 2 36 2. 06 2.99 5.45 4.26 4.8;; 2.41 2. .58 4 48 3.19 2.62 6.81 2.74 4.84 4.10 4.21 2.73 2.32 3.85 1.53 1.76 3.96 1.59 1.98 3.78 3.68 2.64 2. .57 2.46 3.92 1.89 11.86 $2.67 6.86 4.88 1.98 2.85 2.07 4 80 3.24 3.08 2.68 1.94 3 91 2.71 1.98 5.76 3.31 3.11 6.47 4.43 2.11 2.71 3.15 1.90 1.41 2.91 1.72 1.72 3.36 2 .58 2.72 1.68 1.60 3. .35 1.44 10.48 MONTANA. The state 8185,725,657 8112,937.384 .818,609,802 8742. 18 8854. 56 8475. 24 84,091.544 82.347,370 8383,947 816.26 817. 76 89.80 4,879,064 2,363,420 3, 260, 464 16. 626, .504 9,455,675 5,835,976 3,972.845 7,572,4.32 6,632,831 7,316,893 7,837,746 2,360,369 4,242,783 17,141,462 5, 138, .323 3, 687, 770 10, 368, 929 4,897,603 3,336,869 3,641,950 4, 060, 130 32,560,000 3,334,859 4, 295, 990 4,434,652 7, 480, 218 3,013,172 1,470.034 840. 20 2 894. 90 2 432. 82 1 ,i'.06. 22 2 862. 27 1,2.56.13 21,626. 22 527. 95 870. 34 2 780. 47 767. 28 2 545.37 2 796. 02 2 894. 13 619. 45 2 1,459.92 2 742. 55 2 667. 16 1,094.06 2 465.60 885. 27 021.22 2 1,080. 64 2 845. 67 2 1,018.27 2 1,204.16 647. 39 542. 05 72,217 51,. 526 78, 396 32.5.435 208, 861 124,957 85,813 285, 210 137,305 176, 877 171,077 72,833 84,806 337, 795 96, 189 41,975 223,063 126, 983 80, 146 81, 473 50, 428 802, 678 66, 461 84,264 82, 8.58 141,928 64, 7,53 29,400 12.44 2 19.61 2 10. 41 2 12 63 2 19. 05 26.90 2 35. 13 19.88 18.02 2 18. 87 16.76 2 16.83 2 16. 91 2 17.62 11.60 2 16.62 2 15. 97 2 17.30 26.28 2 10. 42 11.02 15.31 2 21.54 2 16. .59 2 19.03 2 22.85 13.91 10.84 8,646,548 4,9.50,217 6,380,177 2,406,681 9,900,491 3,299,475 987. 61 1,044.13 1,201.99 1, 170. 66 663. 28 938.95 1.58,979 93, 184 1.34,794 .58,611 204,962 73,017 18.60 19.65 26.39 28.6! 13.62 20 78 Chouteau 1,542,773 490, 573 504. .50 197. 84 ""'487.' 89' 24, 684 10,925 8.07 4.36 4,330,506 97,972 11.04 Gallatin . . 4,643,119 3,919," 406' 26, 708, 717 3,034,466 4,003,437 8,113,188 4, 492, 436 1,9,56,220 i,'66i,'46.5' 3,354,325 2.014,1,58 1,697,075 747,673 743. 37 536. 71 112,428 40, 520 18.00 11.12 C ranitp i 6.50. 41 1,395.08 646. 73 843. 01 662. 36 652.88 406. 44 514.39 514. 47 618. 69 294. 71 .87,, 527 465,9.85 59,820 81,978 204,448 89, 185 22,260 70,963 42,903 23, 7.59 20.561 14.52 24.34 12.76 17.26 14.17 12.96 9.03 Lewis and Clark Madison 10.88 10.96 8.66 8.10 Powell 3 Rospbod 3 16, 208, 833 682. 65 378,005 15.92 3,217,037 1,657.89 79, 694 38.59 NBBKA.SKA. The state 8130,091,192 8184,770,305 890,685,782 816.8. 65 8174. 49 8200. 23 89,499,415 88,326,666 82,792,480 88. 8J 87.86 86. 17 2,7.33,892 1,. 585, 708 246,842 219,356 1,820,416 776,115 946,351 724,807 2,710,6J6 2,778,296 3, ,894, 183 1,634,277 326,9,52 214,119 1,. 578,230 907,5.54 1,943,060 514,133 154. 03 137. 48 290. 40 443.14 148. 10 1,38. 88 109. 27 220 17 136. 40 206. 81 160. 23 167. 16 1.34. 27 186. 84 181. 76 165. 19 189. 84 130. 06 ""122." 77" 169, ,599 77,673 10,378 9,271 54,394 33,548 40,238 19,. 506 171,419 103, J67 161,493 73,, 849 11,296 7,687 80,704 40,. 356 64,346 12, 278 17,' ,313" 9 .55 6. 73 12. 20 18.72 4.42 6.00 4. 64 5.92 8 62 7 73 6.64 7.10 4 64 6.71 9. 29 7. 55 6.29 Antelope 3.11 611,956 4. 15 6,3.5,598 3,6.53,4.53 1,932,894 i',,542,'994" 1,820,579 146 81 164. 86 174. 62 ""msg' 262. 44 .33,035 247,924 68, 600 .53," 396' 58, 708 7.68 11.19 6.20 7.09 Burl 8.46 1 Organized since 1890. ^ Based on population reported at the Federal census of 1900. 3 Organized since 1900. 872 WEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. NEBRASKA— Continued. ASSESSED VALUATION OF PEOPEETY SUBJECT TO AD VALOEEM TAXATION. Butler Cass Cedar Chase Cherry Cheyenne Clay Colfax Cuming Custer Dakota Dnwes Dawson Deuel Dixon Dodse Douglas Dundy i illniore Franklin Frontier Furnas Ga£je Garfield Gosper... Grant Greeley Hall namilton Harlan Hayes Hitchcock. . . Holt Hooker Howard Jefferson .Tohnson Kearney Keith Keyapaha . . . Kimball Knox Lancaster Lincoln Logan Loup McPherson.. Madison Merrick Nance Nemaha Nuckolls Otoe Pawnee Perkins Phelps Pierce Platte Polk liedwiUow. . . Richardson. - Rock Saline Sarpy Sa.unders Scotts Bluff. . Seward Sheridan Sherman Sioux Stanton Thayer Thornas Thurston Valley ■\\a3hington . Wayne Webster Wheeler York 1902 82,3.11 4,t;66 2,974, 643: 2, 163; 1,605 2,419: 2,017 2,532: 2,526 1,592 1,055 1,715 683 1,879 3,156 26,391 642 2,422: 1,179' 944, 1,627 5,280 326: 744 499, 994 2,. 596 2,294: 1,287 496, m 2,409: 158: 1,377; 2,524 2,309 1,320 806 592 63S 1,955 8,396 1,944 227 175, 135: 2,446' 1,792: 1,122: 2,784 2,174 4,863 2,678 444; 1,270 1,572 2,490 1,319 1,006 3,461 594 3,740 2,319 3,493 512, 2,639 1,190: 915: 692 1,5.33 2,318: 175 576 1,033 2,366 1,928: 1,728: 322' 2,535 1890 S2,.'j64,261 5,214,501 1,966,629 711,, 378 1,057,493 1,284,133 3,112,267 1,910,017 2,046,136 2,083,181 1,869,428 1,862,695 1,640,278 870, 164 1,447,651 3,176,864 25,042,329 790,980 2,910,066 1,121,077 1,257,685 1,399,291 5,263,013 222,966 822,592 198,572 1,104,680 3,169,457 2,098,662 1,360,105 742,954 1,073,166 2,863,6,50 155,2,55 1,600,591 2,736,116 2,097,567 1,455,418 1,309,168 516,688 840,771 1,502,000 10,107,950 2,696,714 351,893 198,809 158,691 2,837,279 2,112,321 1,073,827 2,479,409 2,669,664 6,153,616 2,485,919 1,012,669 1,235,432 1,312,878 2,580,110 1,538,741 1,357,266 3,245,082 503,522 2,960,379 1,978,898 3,301,461 241,050 2,897,969 1,301,264 1,112,362 517,407 1,166,379 2,471,223 18'i,681 279, 190 1,033,351 2,038,994 1,675,005 2,071,647 319, 740 2, 803, ,378 1880 $2,222,923 3,428,983 960, 492 1,986,531 2,018,464 1,416,207 1,874, 20 J 229,394 775,454 702,768 '93i,'99i" 2,370.139 7,a69;832 1,762,998 787,833 169.333 604;i09 2,413,796 76,530 258,643 1,919,080 1,507,090 494,267 128,439 226,480 614,962 1,354,194 1,850,784 662, 162 592,862 574,793 4,929,383 1,262,332 954,885 1,484,0.53 158,850 1,847,242 1,146,309 3,595,639 2,068,271 126,081 656,037 2,183,401 1,2.36,521 129,297 2,831,537 2,430,122 1,251,489 2,093,906 2,155 549 274 205 011,274 1,452,410 386,899 1,668,779 698,664 948,629 3,018,674 Per capita. 1902 8147. 99 224. 09 219. 44 304. 95 329. 67 2S9. 43 154. 90 177. 52 168. 26 130. 41 246. 31 191. 49 136. 77 255. 26 170. 50 137. 79 185.19 303. 25 162. 59 120. 27 106. 82 126. 37 183.61 146.95 137. 84 605. 96 169.92 149. 71 174. 18 133. 95 201. 92 203. 75 201.90 366. 26 130. 91 165. 35 203. 09 131. 69 440. 97 203. 72 884. 93 126. 21 134. 29 167. 47 259. 38 142.30 259. 20 138. 71 191.59 128.86 181. 36 172. 40 224. 61 222.20 379. 78 116.01 171. 66 136. 79 125. 80 103. 18 172. 89 216. 77 153. 25 243. 63 167. 46 191. 11 169. 20 216.37 139. 13 350. 54 206. 47 158. 32 270. 63 80.28 139. 92 177. 43 181. 97 147. 72 248. 80 137. 87 1890 S 165. 93 216.55 276.83 147. 99 164. 51 226. 56 190. 82 182. 72 166. 83 96.10 347. 09 191, 60 161. 94 ,300. 78 179. OS 164. 95 158. 49 197. 15 181.63 145. 73 148.02 142. 20 144. 81 134. 40 170. 80 433. 66 226.88 191. 94 148. 88 166. 72 187. 95 186.06 209. 45 364. 46 169. 73 184. 25 203. 00 160.62 512. 19 131.81 876. 72 175. 02 132, 31 258. 28 255. 37 119.62 395. 74 207. 57 241. 19 186. 01 191. 76 233. 83 202. 87 240. 42 232. 05 130. 26 269. 92 167. 14 142. 25 153. 59 184. 65 163. 32 147.30 287. 84 153. 01 127. 67 179. 65 149. 79 173. S3 211.01 262. 52 194. 00 ,361.09 87.91 14.5.71 171.79 271.62 ia5. 07 189. 98 162. 24 1880 8241. 78 205. 54 331. 32 1,276.06 178. 72 214. 97 336. ,54 103. 75 241. 35 241. 58 "223.'i2 210. 44 208. 79 172. 78 144. 16 181.30 94.29 183.36 177. 03 223.88 182. 30 81.21 126. 92 68.90 "wo.os' 167. 27 243. 68 162.61 3,065,99 166, 79 175. 49 344. 81 170. 85 277.86 131.06 176. 75 270, 68 228. 63 298. 88 51.62 545. 79 229. 57 180, 62 42,48 188. 38 167. 70 279, 29 132, 44 193, 37 "i33."64 337, 16 237, 59 LEVIES OF AD VALOREM TAXES, 192, 19 733, 90 133, 62 270, 25 1902 870,292 178,211 119,561 16,961 85,397 57,497 67,780 81,830 118,335 126, 149 61,240 64,0.37 99, 136 26,621 88,943 203,993 2,052, ,589 19,844 484,646 .56,542 38,867 67,903 265,265 16,114 30,924 J, 789 25,674 128,666 103,917 67,797 21,217 47,832 91,494 4,691 67,842 72,866 93,857 66,699 48,348 22,839 13,860 75,766 665,578 112, 481 9,519 10,862 3,631 123,349 81,274 61,203 118,010 73,697 185,369 100,398 11,693 69,917 69,675 115,439 60,786 28,731 154,561 13,539 135,617 74,836 98,974 60,731 126,542 51,726 60,206 17,958 62, 894 103,269 6,484 27,052 58,71S 129,494 80,090 73,518 10,085 121,803 1890 8121,279 216,005 68,685 30,774 38,068 49,270 132, C09 85,675 112,686 125, 176 60,484 52,266 75,204 36,067 46,991 158,686 ,290,894 28,766 66,370 63,546 50, 826 01,6.50 226,181 10,702 31,628 3,841 .56,905 165,578 113,429 44,592 22,676 51,042 136,506 3,801 70,939 137,079 106,387 73,592 50,045 19,547 25,118 66,571 576,436 111,061 11,214 8,613 4, ,343 106,838 78, .599 58,297 90,429 117,029 202, 127 102,257 38,221 57, 464 49,930 114,411 63,059 68,822 142,860 33,517 121,382 57,848 169,802 7,4^0 103,303 44,698 84,495 17, 128 48,477 97,669 6,021 8,983 61,631 107,162 54,574 75,648 9,799 148,641 1880 848,016 85,196 19, 123 .53,030 65,909 60,363 53,. 326 3,099 23, 189 33,262 "20,"4i8' 77, 180 316,270 60,066 28,273 1,971 13,049 81,997 2,181 7,478 48,933 33,974 8,950 2,050 2,871 26,156 43,062 44,608 28,642 7,114 18,260 219,092 30,785 20,665 57,474 6,796 60, 189 37,097 121,718 42,712 3,203 16,743 70, .582 40,917 1,923 83,242 Per capita. 1902 66,24S 30,018 09,091 69,9?0 "'7,' 806' 14,071 36,051 16,119 46,228 12,726 43,757 84.46 S.67 8,82 8,04 13,01 10,36 4,33 7.20 7,86 6,61 9,47 9,80 7,84 10.28 8,06 8,90 8,24 14,97 8,17 9,36 7.17 32.62 4,14 6,76 8,26 63, 102 4,39 6,27 9,21 6,80 .5,72 11,86 4,38 7,41 7,88 7,06 8,63 11,67 7,06 10,80 0,44 4,77 8,26 0,55 26,43 7.85 19,28 4,88 10,64 9,68 10,86 6,94 6,99 8,68 7,02 7,68 5,84 8,55 8,32 6,47 7.60 6,33 5,79 2,94 7,71 4,91 7- .58 7,85 4,46 22,62 8,11 9,39 9,14 9,09 .8.46 7,05 9,97 3,76 7,94 9,71 7,65 6,28 7,76 6,62 1890 87.86 8.97 8,35 6,40 5.92 8,65 8,15 8,20 9,19 5.77 11,23 .5,38 7,42 12.47 6,51 5,98 6,27 6,22 6,45 0.57 8,39 11,69 9,42 8.05 5.47 5,74 8,80 9,99 8,92 7,52 9,23 10,30 8,12 19,58 4,99 20,19 6,69 7.53 10,64 8,14 5,18 10,8:? 7, ,82 8,97 10,10 6,99 10.25 7,96 9,89 8 76 5,82 10,27 7,41 5,83 7,79 8,13 7.63 6,04 8,41 7,41 3,95 6,40 6,15 13,20 10 50 7,66 11, 65 2,83 9,11 9,03 8, S5 0,75 5,S2 8.60 1880 85,29 6,11 0,60 34,04 6,84 7,64 9, .58 L40 7.22 'ii.'43 "4,' 89 6. 85 8.40 5,89 5,17 2.11 2,04 6,23 1,30 5,12 6,71 4,11 1.47 2.03 0,87 6,96 5,32 6,86 7,03 36,67 3.70 10,76 5,61 6,76 8.76 7.74 6,17 1,31 13,93 7,42 6,98 0,63 5.54 4,57 6,70 4.37 6.28 '3." 79 7,76 6,00 5,36 15,66 6.16 4.75 TAXATION AND REVENUE SYSTEMS. 873 Table 7.— ASSESSED VALUATION OP PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER. CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. KEVADA. The state ChurchiU Douglas Elko E,im. ■.',:,!■, 13,.5:!8, 704 I 10,96.3,176 I 27,620,737 8, 270, 2.W 17,182,.'"i(,9 26, ,542, 068 71,706,044 15.262,083 II.. 564, 425 53,731,203 13, 682, 668 18, 396, 222 19,983,087 30,029,705 28, 065, 125 18,082,916 19, 638, 363 9, 703, 770 26,025,118 9. 484, 912 12, 738, 691 42, 262, 664 118,464,621 11,766,128 8,074,982 3,714,900 16, 673, 405 5, 100, 215 682, 857 13,137,441 31,179,642 244, 666, 977 7,866,000 23,108,396 20,026.222 73, 896, 933 11,062,151 1,094,069,335 28,407,971 49,451,0.32 70, 600, 536 34, 485, 941 38, 602, 982 17,521,989 25,967,943 12,371,592 8,305,379 38,637,560 28,175,219 9,896, 762 10,214,193 26, 41 5,. 585 22,119,882 \ S786. 73 6, 479, 122 7, ,801, 067 7, 395, 326 15,033,094 23, 990, 721 13,463,937 6,040,943 12,913,9,56 10,7.54,990 21,. 502, 223 2, 690, 871 18,937.883 20,469,711 608. 66 368. 43 496. 09 380. 59 520.02 432.30 472. 60 437.. 81 162.81 563.36 482. 73 322.03 546. 73 644.03 369. 07 252. 24 350. 66 671.83 416. 68 732. 40 505. 65 496. 12 384. 56 722.. 39 482. 48 684. 91 519.71 431.77 .587. 21 4.56.89 713.33 607.50 380. 95 532. 19 378. 49 440. 76 657. 28 407. 11 454. 48 403. 34 430. 34 465. 65 436. 79 679. 10 421.17 656.14 180.01 607. 89 .507.21 310.95 302. .57 406.24 510. 68 55,674,846 ' 962.09 13,076,995 t 492.96 8, .50.5, 117 I ,5.38.42 ,', 1,0.53.06 S631.21 I .5.521.74 8132, 711, 107 S7.5, 126, 502 ;i.56, 392, 975 | 817. 49 512.63' 511.09 614. 77 359. 07 ,508. 55 310.61 489. 42 370. 62 449. 39 456. 69 156. 9S 553. 72 318. 77 286. 82 607. 40 606. 85 332. 89 234. 19 262.33 545. 43 460. 97 348. 25 414. 10 475. 31 548. 26 2.52. 15 685. 48 461.68 691.98 574. 29 1,068.26 .501.70 396. 47 549. 04 700. 61 381.37 566.60 354. 25 377. 32 522. 76 382. 46 646. 30 196. 65 334. 63 393.70 370. 38 465. 15 469. 15 419.22 613. 42 381.37 285. 88 180. 57 462. 27 332. 99 317.25 296. 79 376. 07 633.73 488.55 1 489.31 ! 5.50.66 346. 90 327.26 371.77 3.58. 08 461.42 429. 61 419. 90 492. 30 190. 66 561. 78 367. 28 298. 18 533.73 .538. 71 340. 90 249. 30 119.89 508. 24 156. 99 148.57 307.89 471.68 407. 94 260. 38 584.11 453.99 509. 98 288.72 906. 96 524. 39 428. 24 598. 85 696. 11 437. 58 581.58 333.30 240. 71 547. 09 426. 59 244. 31 253. 82 369. 96 307. 17 401.04 275.26 237. 04 392. 49 513. 46 309.21 249. 66 1,85.93 .395. 25 312.24 250.50 106.87 396.02 395. 93 510.83 423.11 403. 33 2,070,144 287, 046 692, 499 405, 221 633,814 827, 940 553, 462 287, 395 297,032 4.58, 478 236, 066 331,243 772, 027 8,611,442 244, 669 280, 384 347, 169 260, 220 265, 418 97,423 608, 613 728, 452 161,066 254, 892 370, 157 3, 759, 433 513,418 646, 337 988,067 1,497,976 2, 602, 930 402, 912 836, 222 234, 429 662, 669 304, 270 109, 358 1,873,305 274, 708 505, 802 300, 679 452, 532 434,311 426, 896 299. 290 2,30, 374 382, 707 213,727 276, 957 687, 218 3,643,028 167.083 162, 496 212, 027 211,885 239, 541 34, 182 353, 575 374, 452 12,069,223 141,584 275, 649 305, 994 2,063,102 390, 310 1, 472, 955 411,639 601,213 626, 227 526, 604 143,316 100,729 214, 664 ,593, 795 579, 097 192, 1,89 238, 721 304, 120 786, 532 261,833 347,118 325,914 4, 223, 082 222, 428 118,218 88,230,940 33, 212, 035 573, 110 1 , 024, 152 1,268,705 368, 896 740, 688 209, 456 530, 255 315,824 99, 468 1,190,863 1,335,318 679, 191 229, 801 424,653 522, 490 198,303 1.56,415 114,543 241,672 523,012 298, 561 154,232 256, 201 209, 436 .567,836 178.218 263,356 350, 415 1,683,177 176,898 127,785 1, 459, 197 144,922 268, 488 198. (68 440, 645 338, 736 305,418 329, 424 184, 944 355, 60S 154,988 23,5, 713 631,813 1,920,742 144, 497 124, 682 134, 306 175,353 158,303 29, 231 198,814 418, 250 6,258,179 117,089 232, 660 247, 808 1,374,0.39 209, 803 28, 226, 989 329, 208 692, 725 975, 899 266, 582 679, 373 169, 649 629, 860 230, 382 64, 740 865, 916 1,032,424 388, 506 141,182 209, 061 335, 415 150,377 120, 199 81,856 162,002 337, 568 188,312 128,891 181,603 12.33 6.80 9.84 7.06 9.62 9.02 10. 43 7.84 6.27 10.64 8.33 7.11 9.45 18.93 7.79 6.30 8.14 7.42 8.47 19.76 9.75 9.31 5.94 6.92 9.21 16.60 10. .59 10.57 12.53 11.06 14.50 7.93 7.92 7.66 7.83 6.25 7.85 236,247 663, 869 94,966 216,642 253,005 , 306, 626 142,223 119,879 10.04 5.60 10.15 9.30 6.46 6.48 7.95 7.20 7.31 5.77 8.67 8.97 8.52 7.49 6.70 20.90 7.22 5.92 24.09 11.38 6.35 8.03 4.94 6.93 6.78 8.84 7.92 4.96 8.29 7.46 6.07 8.82 11.28 5.06 4.26 5.63 6.37 7.68 7.18 7.75 5.44 14.39 4.76 7.29 7.13 10.88 8.54 21.92 9.17 8.33 8.68 7.61 7.57 6.80 7.38 ; 6.21 ' 6.70 i 9.30 '' 10.72 11.20 6.54 4.99 9.06 6.66 5.36 6.85 8.66 6.42 4.78 4.97 8.66 6.36 6.52 6.40 5.76 7.05 11.47 6.67 9.42 3.47 5.43 3.56 6.77 5.18 7.09 8.26 3.63 7.42 6.00 ,5.52 7.98 8.74 4.19 3.85 4.33 5.35 4.84 7.45 4.66 6.33 10.44 3.73 .5.88 5.62 9.48 6.48 23.40 6.08 6.00 8.28 5.38 6.57 6.63 8.08 4.48 4.26 9.56 5.10 3.48 6.08 6.39 3.65 4.33 5.19 4.35 3.49 3.97 6.66 6.86 7.73 3,77 4.50 4.89 11.99 4.60 5.68 1 Organized since 1900. 'No estimate of jjopnhiti- 3 Made part of (Greater) New York city since ISO". n. 3 Based on population reported at the Federal census of 1900. * Organized since 1890. 3 Organized since 1890. ^ Included under counties of Kings, New York, Queens, and Richmond. TAXATION AND REVENUE SYSTEMS. 875 Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAI; AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. NORTH CABOI^INA. The state . Alamance . . Alexander. . Allegliany . Anson Ashe Beaufort . . . Bertie Bladen Brunswick. Buncombe. Burke Cabarrus. Caldwell.. Camden . . . Carteret . . Caswell . . . Catawba . Chatham . Cherokee . Chowan . . Clay Cleveland . . . Columbus Craven Cumberland . Currituck . Dare Davidson . Davie Duplin Durham Edgecombe . Forsyth Franklin Gaston Gates Graham . . Granville . Greene Guillord.. Halifax Harnett . Haywood . . Henderson . Hertford . . . Hyde Iredell.... Jackson . . . Johnston . Jones Lenoir Lincoln.-. McDowell . Macon Madison . , Martin Mecklenburg . Mitchell Montgomery . Moore Nash New Hanover . Northampton . Onslow Orange Pamlico Pasquotank . Pender Perquimans . Person Pitt Polk Randolph . . Richmond . Robeson.. . ASSESSED V.VLUATION OF PEOPEKTY SUBJECT TO AD VALOKEM TAXATION. Total, $346, 878, 923 Rockingham . Rowan Rutherford - . Scotland >. 5,620,313 1,207,772 817, 479 2, 583, 620 1,677,885 3,915,590 3,2H6,566 l,9fi7,113 1,806,807 11,27.5,433 1,924,759 4, 428, 282 2, 323, 265 666, 789 1,174,930 1,875,644 4,220,878 3,644,289 2,113,201 1,837,836 508, 788 4,663,004 3, 306, 807 4,189,344 5, 327, 403 1,002,881 437, 393 4,832,915 2,093,011 3, 244, 703 12, 693, 755 5, 416, 228 10,419,712 3, 495, 791 6,644,118 1,604,017 669,760 3,929,624 1,633,843 11,346,454 6,740,558 2,080,729 2,618,774 2,621,966 2,583,086 943,991 5,467,651 1, 705, 688 6,668,277 1,343,227 3,070,020 2, 578, 789 1,689,324 1,220,479 1,996,820 2,996,793 14,989,818 951, 639 2,066,209 4,300,728 4, 740, 434 9, 797, 361 4, 264, 308 1,730,004 2, 848, ,501 849, 787 3,032,971 2,356,286 1,855,182 2,321,697 4,692,875 1,335,966 4,757,739 3,191,576 6,999,356 6,330,932 7,323,503 3,246,721 2,672,281 2,101,197 5216,862,376 1156,100,202 3,548,651 945, 103 602, 343 1,947,618 1,286, ,548 2,491,118 2.426,606 1,530,629 992, 755 7,624,918 1,330.143 2,987,011 1,443,481 531,661 892, 062 2,074,744 2,747,685 2.992,384 1,339,821 1,096,903 432, 579 2, 960, 3,50 1, 526, 920 2, 386, 523 2,919,919 596, 470 306, 946 2,996,110 1,562,628 1,664,781 5,272,022 4,218,939 6, 123, 250 2, 784, 408 2,599,873 1,028,009 672,542 3, 652, 4,56 1,567,866 5, 458, 484 3,261,786 1,267,903 1,599,475 1,698,111 1,993,567 964, 725 3,610,177 908,033 3,674,298 960, 384 2,164,311 1,836,366 866,910 1, 106, 439 1,815,229 2,137,722 8,184,371 886, 848 1,331,440 2, 248, ,554 2,648,020 5,800,4.53 2, 699, 408 1,291,222 1,953,595 653,039 1,426,020 1,187,874 1,318,393 1,811,748 3,109,087 824,944 3,486,062 2,648,651 3,573,780 3,531,746 4, 142, 236 1,991,, 533 2, 082, 299 2,272,248 713,000 602,601 1,556,731 1,059,934 1,790,038 1,735,228 1,013,220 834,811 2,636,721 888, 497 2, 2,53, 988 963, 114 • 512,844 528, 164 2,043,840 2, 062, 931 2, 496, 248 607, 527 817,910 264, 261 1,609,361 1,106,680 2,184,616 2,380,402 517,706 210. 084 2, 305, 859 1,224,206 1,411,982 4,225,130 2,893,252 2, 444, 807 2,018,006 789, 768 160,026 3, 443, 786 1,450,796 3,839,946 3,111,799 842, 347 918, 792 1,026,266 1,290,718 685, 906 2,666,050 471,478 2,872,820 651, 425 1,611,169 1,670,731 677, 977 715,782 677,727 1,431,193 6, 577, 862 283,866 8,58, 040 1,, 565, 733 2,145,371 4,966,967 2, 434, 831 938,376 3,013,002 426, 4H2 1,172,100 1,178,607 1,022,043 1, 489, 224 2,661,809 610,841 2,412,914 1,, 885, 868 2,163,638 2,393,622 3,0,58,170 1,362,685 1,658,973 Per capita. S177.9S I S134.04 207. 06 107.21 102 10 116.18 82. 35 142.64 1.56. 97 110. 15 138. 89 244. 63 105. 46 189. 91 141. 89 122. 66 97.84 126. 49 184. 96 154.34 172. 70 175. 43 110.81 175. 41 150. 60 168. 34 179.77 154. 66 88.27 203. 55 171.38 140. 17 4.55 45 199.92 284. 48 134. 86 221.98 153. 57 145. 03 170. 71 131.36 274.85 216. 24 126. 62 149. 94 175. 04 179. 61 100, 92 183,58 138, 44 170. 46 160. 10 158. 32 160.37 131.03 97.61 94.14 194.41 2,59, 40 60,60 139.71 177. 35 179. 35 374. 85 201. 79 141.02 194. 80 103. 32 212.96 173. 83 180. 98 136. 64 146. 82 184. 93 164.97 194. 41 166. 06 182. 33 225. 68 123. 14 100.33 183. 10 1 Organized in 1900. 194. 11 100. 22 92.34 97. 26 82,32 1 IS. 22 126. 54 91.31 91.08 216. 21 89.04 164. 66 117.38 93.82 82.41 129. 44 147. 02 117.76 134. 30 119. .56 103, 07 145, 16 86,61 116, 25 106. 87 88.41 81. 46 138. 06 134. 47 88. ,54 292. 22 174.97 215. 35 132. 03 148. ,38 100, 27 172, 82 149. 18 156. 18 194. 68 112.83 92. 65 119. 85 134. 89 143. 93 108. 36 141. 79 95. 46 134. 89 129.73 146. 46 145. 90 79.16 109. 53 90.72 140. 45 191.79 69. 26 118.47 109. 80 127. 88 241. 42 127. 08 125. 32 130. 69 1880 SUI. 155. 49 85. 34 W.I 84 ,S6. .51 73. 42 102. 44 106. 81 62. 71 88.91 120. 35 69. 37 150. 83 93.59 81.74 53.98 114. 66 137. 36 106. 44 74. 2.5 103. 53 76.68 97.12 76.65 110. 73 99.87 79.94 64.78 113.40 110.33 75. 21 161. 38 160. 11 117.38 141.57 68. 53 110.07 144. 54 162. 81 102. 70 77.55 89.45 99.82 88.33 117.14 64.21 122. 45 86.96 105. 00 151. 05 58. 76 88.76 62.91 108. 92 163.21 ,30, 09 91. ,53 93.08 121.00 231. 89 121.55 95. 47 127. 14 LEVIES OF AD VALOREM TAXES. Per capita. 77.39 67. 45 ; 132. CiX 113.04 94 92 94.63 141.87 107. 97 119.58 108. 65 121. 83 121. 68 139. 77 100.92 138.36 115.81 106. 42 103. 36 113.51 90.60 139. 25 110.08 171.71 1.53. IN 106. 10 ,89. 1.6 82.97 72.46 1902 83,975,365 82,280,038 190-2 1890 60, 091 13,760 6,860 29, 148 17,551 44, 799 24, 015 12,932 15, 486 189, 764 27,614 61,066 23,208 6,368 12, 378 18, 928 36, 762 30,920 24,697 16, 714 5,860 48, 879 21,547 81,914 68, 650 12,351 5,807 40, 453 16,040 20,912 212,216 74, 005 164, .827 36.987 78,872 10, 360 8,025 35, 630 14,821 156, 737 47,677 22,074 26, 12S 30, 616 19,726 71,933 18, 641 36, 2,53 9,288 39, 491 28,616 17, 285 14, 422 26, 771 22, 3,53 263, 748 12, 430 17,290 38, 072 33,783 212,226 25,347 15, 779 26, 142 6, 445 36,, 890 13,666 14,112 23,264 39,, 5,33 15,. 893 .39,927 29,848 52, 188 ,59,996 .s:i,366 34,653 22. 495 19,196 28,545 9,34:i 5, 425 15,701 10,775 27,887 18,937 10,615 7,388 136,337 20, 110 27,390 10, 383 5,087 8,946 17,328 21,640 24,346 14, 1,59 14,726 4, 785 30, 629 12, 786 40,417 47, 093 6,171 3,979 22, 485 12, 146 12,462 66,609 39, 984 69, 787 23, 963 19,641 7, 525 6,066 36,987 15,376 54, 390 25, 197 9,343 18,441 21, 265 13,312 7,685 31,741 6,941 28,074 9,930 17,355 13,831 13,113 11,038 18,666 16, 444 151,608 11,311 13,243 20,223 23, 625 156,725 19,346 9,180 14, 064 6,383 15, 503 8,841 9,719 13, 330 81,916,132 82.04 1S,2,S4 6,(138 5,999 ' 27, 409 11,249 18, ,571 16,000 11,606 7,708 35, 789 14, 689 23, 186 11,886 8,374 9, 695 15, 456 13, 572 26, 451 5, .596 10, 666 3,076 26,078 12,848 41,718 41,118 6,218 3,647 23,6.54 14, 368 14,350 41,849 27, 995 43,662 15,012 6,804 3,848 40, 166 8,909 34, 772 27, 236 9,209 11,653 22, 131 14,258 10, 439 30, 716 6,341 26, 210 7, 405 21,831 15,647 7,888 9,447 11,041 13, 706 103, 261 7,316 10,918 18,898 16, 241 156, 408 22, 666 9,421 29,377 10, 948 21,822 12,093 15,480 16, 839 20, 777 23,380 6,0.S1 4,487 25,492 25,471 23,732 30,021 27,079 20,880 29. 613 26,569 36. 465 28,700 25, 660 22,920 16,801 17,614 2,21 1,22 0,73 1,31 0,86 1.63 1. 15 0.72 1.19 4.12 1.51 2.62 1.42 1.17 1.03 1.14 1.57 1.31 2.01 1.50 1.27 1.88 0.98 2.49 2.32 1.90 1.17 1.70 1.31 0.90 7.61 2. 73 4. ,50 1,43 2.63 0.99 1.76 1.56 1.19 3.80 1.63 1.34 1..50 2.12 1.37 0.94 2.42 1.61 1.09 1.11 2.04 1.66 1.34 1.16 1.26 1.45 4. 68 0.79 1.17 1.57 1880 1.66 2.45 1.14 1.10 0.73 1.83 1.51 1.63 1.94 0.87 0.68 1.38 1.69 0.96 0.85 1.25 0.73 1.03 1.34 1.17 1.10 1.20 1.09 1.04 1.08 3.55 0.88 1.18 0.99 l.,56 1.25 0, 99 0.72 (IKi 1.09 0,78 l.,52 0,69 0.78 1..32 1.06 0.99 0.98 (). 83 0.72 0, 68 0.82 3.87 1.03 1.35 1.15 1.51 1.55 0. 84 1.15 0.90 1.33 0.83 0.99 1.08 0.87 1.16 0.91 0.96 1.13 1.42 0.68 1.61 1.35 1.14 0.93 1..50 1..57 0. 72 0.89 1.97 2.11 1.72 1.73 0.91 0.81 1.06 1.12 1.04 1.16 1.06 1.29 0.67' 0.76 3.64 1.80 1.65 2.10 1.06 0.76 1.66 1.28 0.89 1.47 0.90 0.86 1.12 2.15 1.20 1.34 1.35 0.86 1.12 1.00 1.42 1.41 0.80 1.17 0.86 1.04 3.02 0.78 1.18 1.12 1.28 1.14 0.86 8.12 6. .52 7 27 1.20 0.91 1.13 1.29 0. S9 0.96 1.79 0.94 1.24 0.78 0.89 1.73 2. .59 1.44 2,10 1.01 0.69 0,97 1 . 38 1.06 1.64 1.37 0.88 1.15 1.24 0.81 1.07 2. 20 1.03 0.89 1.38 1.01 1.22 l.,S2 0.99 1.66 1.24 0.85 0..87 1.73 1..17 1.18 2 57 1.51 1.44 1.31 1.37 1.51 0. S4 0.67 0.77 1.49 876 WEALTH, DEBT, AND TAX^4TI0N. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES; 1902, 1890, AND 1880— Continued. NORTH CAROLINA— Continued. Stanly Stokes Surry Swain Transylvania Tyrrell Union Vance Wake Warren Washington . Watauga Wayne WUkes Wilson Yadkin Yancey ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOKEM TAXATION. 1902 S2, 526, 567 2,306,159 3,702,679 1,461,080 1,147,737 656,361 3,914,985 4,334,674 13,896,476 2,979 298 1,443,973 1,419,442 7, 1 49, 659 2,292,920 5, 784, 862 1,681,469 603, 672 1890 51,479,413 1,630,228 2,045,061 667,546 688, 064 640,375 2,662,744 2,689,668 9, 253, 477 2,047,813 930.813 1,162,216 4,689,249 1,534,440 3,3.32,405 1,421,977 561,060 81,014,567 1,148,174 1,421,662 286,745 640,256 392, 616 2,109,161 9,072,884 2, 142, 570 663,872 705, 6.55 3,273,676 1,050,956 2, 587, 974 1,141,001 325, 146 Per capita. 1902 $159. 48 113.05 138. 36 166.69 169. 58 127. 70 138. 16 262. 64 249. 45 156. 91 135. 08 101. 64 220. 61 82.74 235. 29 118. 91 50.91 1890 $121. 90 94.79 106. 07 101. 50 117. 00 127. 90 126.25 147. 30 188.05 105. 78 91.26 109. 53 175.83 67.67 178. 74 103. 12 59.12 1880 $96. 68 74.78 92.91 75.78 101. 17 86.38 116. 81 189. 26 94.72 74.36 86.48 131.20 64.79 161.10 91.87 42.26 LEVIES OF AD VALOREM TAXES. Per capita. 122,872 16, 527 32,639 16,046 15, 665 6,274 60, 170 41,118 198,796 27,088 10,414 10, 345 76,991 38, 178 54,266 12,168 10,814 1890 $10,611 12,702 13,836 7,320 6,763 5, .504 24, 168 27, 692 126,466 14, 666 9,603 9,924 38, 480 19,991 21,923 10,842 6,975 1880 $10, 652 16,961 12, 998 3,114 9,014 3,791 31,806 109,387 10,256 7,606 7,536 34,308 15, 625 19,821 15,683 7,844 3 902 1890 $1.44 $0.87 0.81 0.74 1.22 0.72 1.72 1.11 2.31 0.98 1.22 1.30 1.77 1.14 2.49 1.57 3.67 2.67 1.42 0.75 0.97 0.94 0.74 0.94 2.38 1.47 1.38 0.88 2.21 1.18 0.86 0.79 0.91 0.73 1880 $1.00 1.10 0.85 0.82 1.69 0.83 1.76 2.28 0.45 0.84 0.92 1.38 0.81 1.23 1.26 1.02 NORTH DAKOTA. The state $133,876,367 $88,203,054 $8,786,572 $365. 47 $482. 73 $238.06 $4,186,004 $2, 427, 563 $151,284 $11. 44 $13.29 $4.10 5,680,644 2,946,234 1,128,698 2 384, 485 3,267,762 14,865,163 3,608,493 3,232,321 1,431,664 1,488,734 2,068,493 11,276,605 2,645,664 1,348,948 3,024,001 978. .324 1,870,483 1,391,339 1,515,423 772, 104 3,864,824 3,069,133 481,150 5,528,916 1,362,739 3,644,436 2,936,172 9,100,628 1,. 369, 160 2,743,472 1,731,772 3,040,608 4,8.33,361 2,260,222 5,985,549 6,886,201 3,065,763 3,403,210 983,422 992,047 3,776,106 643,069 463,881 557,319 3,545,715 12,271,698 1,256,669 2,862,851 710,503 926, 044 1,145,929 10,616,768 1,750,559 1,409,493 2, 331,. 387 458,698 343,2.38 465,025 676, 378 219, 667 2,184,647 1,479,342 361,287 5, 395, .361 187,138 2, 135, 0.52 2,620,791 5,400,161 544,367 2,066,579 850,560 1,843,487 3,689,292 627,024 6, 178, 034 5,637,015 305, 681 1,076,942 1,181,168 400. 44 337. 14 680. 35 225. 19 428. 77 496.20 253.27 489. 67 402. 16 287. 62 497. 47 446. 13 486. 64 683.36 450. 40 373. 26 202. 35 261. 24 168. 89 397. 79 334. 86 374. 74 306.07 319. 81 228. 70 343.75 386. 08 600. 47 181.71 416. 37 190. 16 483. 40 42.71 320. 33 460. 78 339. 54 168. 78 387. 70 265. 93 535. 86 261. 41 2,728.71 192. 64 834.88 625. 69 194. 20 513. 70 516. 98 469.83 947. 05 672. 90 621. 43 1,163.91 731. 63 768. 34 216. 69 143. 17 786. 49 513. 01 462. 07 344. 59 778. 64 376. 40 206. 78 483.26 485. 96 502. 29 224. 30 407. 13 369. 17 488.08 700. 59 363.46 606. 81 333. 82 181. 79 888. 57 "'305.' 48' 746. 22 170,300 99,768 23,330 81,038 103,613 475,943 129, 593 94,062 60, 967 42,204 72,724 391,641 73,359 37,568 83,774 22,212 80,114 33,829 47, 462 20,788 115,298 90,211 12,089 189,300 54, 567 125,682 94,021 234, 502 49,681 72,983 60, 657 66, 184 148,946 83,574 163, 569 209,379 126,655 104, 780 39,947 126,072 23,271 4,271 18, 109 90, 653 359,249 62, 589 138, 177 19,208 24, 770 28,446 281,886 46, 074 31,687 49, 977 9,658 11,522 12, 465 18,111 6,597 65,272 47,396 6,315 149,787 2,130 66, 465 73,809 144,290 16,342 73,477 24, 567 48,066 76, 440 16,361 95,931 141,369 10,178 17,518 9,787 12.00 11.42 14.06 7.66 13.62 15.89 9.35 14.25 17.12 8.15 17.49 15.49 13.99 19.03 12.48 8.47 8.67 6.35 5.29 10.70 10.02 11.01 7.69 10.95 9.23 12.19 12.36 12.90 6.69 11.08 6.65 10.62 13.16 11.84 12.59 10.32 6.97 11.93 10.80 17.90 9.46 26.12 6.26 21. 35 18.32 9.67 24.79 13.95 12.57 23.61 16.36 16.00 26.17 15.68 16.01 7.27 3.84 21.06 13.08 13.81 11.04 11.45 10.45 2.35 12.78 13.69 13.42 6.73 14.48 10.66 12.73 14.33 11.28 9.39 8.52 6.05 14.45 6.17 Burleigh 660,630 2,965,354 200. 44 329. 56 24,960 68,601 7.69 Cass 7.62 Eddy Foster Grand Forks 766,751 122. 72 10,169 1.63 Kidder ■ ' » 267,743 55.07 4.667 0.94 306. 20 1,097,808 10,849 3.02 Rolettp 984,824 977. 98 ""2ii.'57" 11,009 10.93 Traill 872,294 11,362 2.76 Walsh Ward Williams i Unorganized counties. 490,607 3,189 1.99 The state $1,990, 886, .388 $1,778,138,477 $1,534,360,508 $467. 94 $484. 20 $479. 78 $47,459,667 $.33,889,417 $25, 756, 668 $11.15 $9.23 $8.05 4,7.39,240 23,164,758 11,864,690 20,696,990 8, 698, 710 12,794,665 23,310,147 8,653,293 31,873,000 7,763,600 6,007,515 16,677,891 13,864,520 18,680,776 9,131,150 9, .5,52, .507 24,094,287 10,518,607 .32,. 540, 462 10,315,160 5,858,533 10,199,601 13,022,923 16,015,330 8,066,819 7,537,620 20,736,9.55 10,7o0,502 33,119,243 8,927,468 179. 68 468.62 .566. 63 390. 47 218.03 402. 22 .378. 61 310.10 644. 61 466. 02 230. 23 407. 88 623. 88 427.92 259. 45 339. 95 410.12 363. 48 669. 60 587. 22 244. 05 325. 72 545. 28 431. 23 283. 93 298. 24 417. 74 326. 96 777. 83 543.83 132,708 625,883 215,432 446, 549 265,021 277,828 468,298 197, 742 751,306 122, 447 130,773 397, 879 203, 130 321,476 198, 956 198, 080 395, 044 223,268 6.37,466 126, 046 101,281 219, 299 160, 637 226, 550 134, 975 123,260 249, 547 178,351 428,256 86, 897 6.03 10.64 10.27 8.42 6.72 8.73 7.61 7.09 12.84 7.35 5.01 9.79 9.14 7.36 5.65 7.06 6.88 7.47 11.06 7.18 4.22 Allen 7.00 6.73 0.10 4,75 4.84 5.03 6.42 Butler 10.06 Carroll 5.29 1 Organized since 1890. TAXATION AND REVENUE SYSTEMS. 877 Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. OHIO— Continued. ASSESSED VALUATION, OF PROPERTY SUBJECT TO AD VALOREM TAXATION. LEVIES OF AD VALOREM TAXES. COUNTY. Total. Per capita. Total. Per capit a. 1902 1890 1880 1902 1890 1880 1902 1890 1880 1902 1890 1880 Champaign 817,378,396 33,425,032 9,877,030 12,963,917 28,371,690 12,629,970 19, 002, 280 230,097,320 25, 024, 580 9,357,332 14,257,030 15,896,940 18,386,880 12,546,705 90,408,660 8.566,210 6,231,001 6,924,820 17,779,330 10,232,506 252,204,350 21,555,450 12,631,750 11,666,210 9,761,070 11.480,276 5, 575, 494 7,606,891 17,288,260 . 7,150,804 19,758,370 14,674,103 15,949,630 8,324,016 23,873,735 14,797,570 23,085,993 74,205,350 14,057,610 33,992,080 16,405,730 ■12,576,309 6,466,435 11,089,720 24,420,158 7,530,032 69,170,1.30 7,217,905 10.321,867 23,914,161 6,552,089 8,226,543 6,715,498 9,403,824 16,665,438 4,082,087 16,729,396 16,937,285 11,. 390, 579 23,321,080 16,974,225 16,712,830 11,440,889 21,443,910 12,975,950 43, 783, 900 37,4.50,280 22,535,758 19,055,840 11,210,300 11, 487, 100 3,480,054 16,263,947 17,586,937 21,297,629 9, 605, 290 24,930,640 13,069,110 820,660,671 33,203,227 13,700,650 15,144,942 25,625,020 13,637,790 18.411,110 121,801,990 23,273,270 7,803,137 17,794,911 15.922,869 19,446,600 15,150.052 67,857,040 7,128,560 7,865,026 7,897,698 21,687,556 10,527,966 222,352,030 18,646,667 11,579,020 13,449,840 6,260,962 16,016,935 6,066,143 9,086,231 18,708,763 6,220,376 19,708,530 16,369,900 12,218,325 8,744.059 29,242,467 15,905,270 19,010,254 42,308,640 15,298,639 22,464,010 14,202,234 13,462,772 8,056,399 8,126,510 24,761,686 6,340,116 57,436,790 8, .376, 487 12,609,353 28,439,684 6,791,046 6,868,786 3,718,691 10,177,403 19, 577, 520 5,391,767 18,082,690 18,285,748 8,162,353 23,150,020 22,256,811 15,781,966 10, 822, 686 22, 926, 160 12,474,217 41, 107, 660 27,647,772 20,548,603 18, 678, 947 11,239,404 8,372,218 4,093,026 19,616,591 13,349,847 24,819,835 8,886,310 16, 339, 950 12,141,500 $20,406,119 27,244,290 13,983,303 14,012,561 22,657,596 13,141,620 15,288,680 88,353,139 18,611,090 5,877,237 16,290,148 11,431,313 18,201,990 13,324,165 60,772,639 5,315,475 7,392,566 8,017,608 22,286,013 10,683,573 207,324,047 12,338,838 9,197,110 13,007,660 4,654,903 16,076,373 6,695,058 8,334,588 17,409,112 4,733,685 18,867,890 16,643,989 10,116,238 8,346,121 26,460,364 13,548,520 17, 430,. 328 23,593,426 14,176,560 18,345,792 13,077,874 12,400,901 8,532,436 4,481,794 21,406,971 5,515,776 44,382,870 8,127,609 12,192,719 25,050,480 6,163,669 5,611,323 2, .380, 016 8,831,315 19,179,563 5,137,568 15,942,713 17,663,489 6, 625, .370 21,763,200 21,522,180 12,921,013 10, 414, 621 18, 497, 632 9,300,754 32,554,950 22,063,979 19,069,345 16,807,917 11,349,489 6,932,823 3,738,308 21,064,699 12,651,272 22,883,061 7, 702, 494 9, 135, 630 10, 959, 185 S653. 96 554. 58 316.35 535, 83 402, 42 422. 93 563. 79 494. 89 689. 66 362. 96 543. 27 417.37 635. 70 580.62 624.00 373. 14 221.74 461.78 656. 11 287. 58 605. 59 514.71 399.27 571.37 352. 11 365.99 225.31 396. 50 633. 49 201.91 435. 73 527.81 712. 99 210. 57 499. 16 476. 94 399. 63 462. 99 679. 24 466. 86 656. 73 571. 60 227. 80 .393. 52 657. 86 274. 79 508. 59 408. 78 578. 87 446. 32 289. 05 369. 55 241. 15 294. 06 616.23 222. 94 666. 68 712. 62 345. 24 612. 18 411.62 476. 84 271. 75 620.22 627.28 452.02 497,74 475.09 345.36 604. 10 376.16 229. 16 596.06 365. 87 565. 79 384. 75 470. 50 622. 19 S765. 78 636. 14 408. 33 624. 79 432. 41 510.72 676. 66 392. 95 541. 73 302. 81 654. 49 449. 01 572.99 679. 10 546.85 323. 69 291.24 585. 49 727.28 367. 53 693.61 4.38. 10 400. 12 646. 70 249. 64 616. 97 267. 73 429. 79 585. 58 218.97 500. 03 593. 11 670. 05 221.06 675. 67 580.78 471. 78 413. 69 762. 76 401. 11 674. 36 619.21 270.23 298. 65 622. 87 261. 84 569. 51 437. 57 695. 88 655.36 327. 23 312, 69 143. 40 326. 71 726. 20 308.42 648. 87 780. 74 270.38 008.06 664. 12 516. 46 305.92 560,94 504. 89 488,39 511.15 484. 96 400.68 491.66 282. 17 256, 10 770. 24 316.00 636,32 , 356. 92 368,08 568, 96 $733. 68 649. 48 380. 88 566. 03 466, 19 493. 27 499. 91 448, 62 467. 11 261,04 594.94 350,22 530. 92 654.30 584, 96 252.48 262. 86 662. 59 710.90 392.82 661. 59 444. 10 340. 34 635,88 221,27 497. 88 264,84 401. 16 550. 76 199, 86 ,571. 14 6f3.11 619. 64 213.61 654. 15 615. 80 490. 64 360. 17 704.24 427. 93 635.93 578. 05 263.96 206.61 592. 04 208. 17 565. 03 404. 88 639. 30 503. 28 291. 59 283. 95 176. 49 312. 97 • 699.60 286. 58 579. 74 715.91 237. 23 599. 44 633. 96 403. 06 310.78 600.65 386.33 608. 42 503.88 424.90 418. 13 507.24 257, 64 217.06 741,92 292.56 570.99 323,35 268. 62 489.36 $304, 137 626,682 222,919 242,356 601,922 277, 404 379,960 8,133,912 398, 234 250,573 266,473 370,814 290. 187 240,777 2,207,461 219,280 173,085 122, 136 347,411 247,615 5,876,035 610,015 296,079 197,392 218,662 250,740 126,040 132,9.37 334,712 216,254 464,627 282,519 264,742 210,638 486,787 303,448 ,550,920 2,414,283 269,674 847,764 376,631 206,200 164,876 218,861 485,869 122,615 1,778,243 169,371 148, 149 497,559 116,834 215,871 264,444 209,295 299,910 85,891 274,226 272,977 284,093 545, 122 439, 992 357, 456 279, 488 447,403 259, 852 966,004 912,266 440,370 390, 472 220, 282 292,666 66, 164 288,329 396,247 316,997 222. 188 612, 421 246,315 ,$290,646 557, 887 245,646 232,350 393, 167 218,601 256,704 3,298,485 341,366 208,181 267,925 312,776 276, 689 266,407 1,356,043 133,650 134,731 100,137 355,686 202,757 6, 577,. 306 411,570 268,920 168,815 150, 459 226, 660 119,086 145,714 297,927 152,161 312,374 245,942 181,069 205,524 484,068 253,005 287,828 1,124,807 247,594 396, 482 241,960 163,447 176,413 178,978 450,076 104,872 1,069,373 137,094 156,006 477,103 116,175 120,700 134,267 199, 673 304,726 107,036 231,771 253, 485 191,817 398,600 363,800 276,937 249, 762 373,264 231,466 711,056 512,357 257, 464 299, 771 210, 498 182, 372 90, 467 274, 487 269,511 311,011 173, 919 274,290 196, 279 $236,586 366. 134 208, .365 192,036 244,853 163,379 190,924 2, ,366, 831 247,066 120,825 208,977 272,800 216,5.35 164,841 804,700 97,067 113,537 84,301 268,980 141,175 5,372,799 189,494 180,623 131,893 129,870 178,362 78,262 115,718 239,715 81,368 205, 013 197,223 121,061 160,709 306, 123 185,060 221,049 915,094 171,781 278,700 152,226 122,471 141,704 106,931 317,284 83,868 748,015 118,765 126,144 374, 590 91,634 125,509 84,867 122,232 218,182 80,110 169,325 186,091 127,301 280,877 271,161 197,691 234,931 280,348 153, 069 434,364 342,212 243, 723 219, 162 189. 135 136, 486 68, 190 233,384 207,524 264,449 115,631 167, 114 154, 188 $11.44 10.40 7.14 10,02 8.54 9.29 11.07 17,49 9,38 9,45 10.15 9.74 8.45 11.14 12.79 9.65 6.16 8.14 10.86 6.96 14.11 12.18 9.36 9.67 7.89 7.99 6.05 6.93 10.33 6.11 10.25 10. 10 11. g3 5. 33 10.18 9.78 9,54 14.74 12,65 11.62 12.78 9.37 6.81 7.77 11.10 4.47 13,07 9.59 8.31 9.29 6.08 9.70 9.60 6.54 11.10 4.69 9.29 11.48 8,61 11.97 10.67 10.20 6.64 10.85 10,56 9.97 12.12 9.28 7.08 9.91 9.68 4.36 11,26 8,00 8,42 8.90 11,56 11.68 $10. 77 10.07 7.32 9,69 6.66 8,19 8.01 10.64 7.95 8.08 9.85 8.82 8.15 11.49 10.93 6.07 4.99 7.42 11.93 7.08 14.89 9.67 9.29 8.10 6,00 7.77 5,26 6.89 9.33 6.36 7.93 8.91 9.93 6.20 11.18 9.24 7.14 11.00 12. 34 7.08 9.79 7,62 6.92 6,58 11.32 4.17 10.60 7.16 8.61 9,32 5.60 5.49 5.18 6.41 11.30 6.12 8.32 10.82 6,36 10.47 9.22 9.06 7,06 9.13 9.37 8,45 9.47 6,08 6.43 9.21 6.15 5.64 10.78 6.12 7.97 6.99 6.18 9.04 SS, 61 Clark 8.70 Clermont 5,68 7,76 Columbiana . . . 6.04 Coshocton. . 6.13 6.24 12.02 Darke 6,10 Deflanco Delaware Erie Fairfield Fayette Franklin Fulton Gallia Geauga 6.37 7.63 8.36 6.29 8.09 9.27 4.61 4.04 6.92 8.26 Guernsey, 5.19 17.16 Hancock 6.82 6.68 6.46 Henry 6.31 Highland Hocking Holmes Huron 5,89 3.70 5.57 7.68 Jackson Jefferson Knox Lake 3.44 6.21 7.19 7.42 4.11 Licking Logan 7.57 7.05 6.22 Lucas 13. 68 8,63 6.60 7.40 Medina Meigs Mercer Miami 5.71 4.38 4.86 8.77 3.17 Montgomery 9.62 5,92 6.61 7.63 Noble 4.34 6.36 6.29 4.33 7.96 Pike 4,47 6,16 Preble 7.69 6.37 7,74 6.73 6.17 7.01 7.69 Shelby 6.34 Stark 6.78 7.82 6.43 5.46 8.45 Van Wert 5.93 3.96 8.22 4,80 Wayne * 6.60 4.85 "VVood 4.91 6,88 878 WEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. OKLAIIOIA. ASSESSED VAI .UATION OF PROPERTY SUBJECT TO AD VALOREM TA.XATION. LEVIES OF AD VALOREM TAXES. COUNTY. Total. Per capita. Total. Per capita. 1902 1890 1880 1902 1890 1880 !■ 1902 1890 1 1880 1902 1890 1880 The territory S72,(,85,9,Si; 8181.20 53,106,035 87.74 Beaver 2,006,128 1,689,512 1,679,335 3,274,929 2,137,309 1,735,739 2,025,795 407,514 826,826 3, 759, 453 3,302,209 3,853,541 3,775,955 3,448,792 1,451,270 3,217,845 4, 928, 450 2,290,011 5,683,067 1, 6.52, 590 3,214,212 3,366,895 1,333,691 1,821,742 6, 553, 761 2,279,910 211,738 757, 707 1 641.55 1 158 52 35,700 84,304 63, 889 125, 260 82,871 91,9.52 94, 266 21,, 508 43, 473 173, 287 161,747 132,904 170,704 143, 185 82,632 143, 580 221, 487 128, 604 261,583 129,139 117,240 118,852 56, 205 81,630 236,380 96,091 1,051 5,911 11.42 17.91 CT 7.26 4.52 W 17.69 19.90 14.93 17.85 19.36 54.51 1 7.81 6.97 Blaine 1 ... Caddo 2 1 189. 91 116.51 1 165. 18 1187.54 1 93. 76 1 170.30 1 191. 18 188.54 1 167.60 167.94 « 1 119. 15 168.09 I 163. 40 197.68 1 133. 64 135.92 1 127. 48 1 215. 46 1 121.44 1 187.38 1 305. 25 Canadian i Cleveland Custer Day GarHeld Grant Kay Kingfisher (■') Lincoln ... . ... 1 5.32 7.55 19.18 9.15 1 10. 44 4.96 1 4.50 19.08 13.73 16.76 1 12.87 1 2. 15 10.88 i ! Noble I Olilahoma Pawnee Roger Mills Woods < Kansas (Kaw) Indian 1 275. 70 1 112.81 Osage Indian reserva- 1 OREfJOX. 1,602 5160,026,731 Baker Benton Clackamas . Clatsop Columbia. . Coos Crook Curry Douglas. Gilliam.. Grant Harney.. . Jackson... Josephine. Klamath.. Lake Lane Lincoln i . Linn Malheur. Marion Morrow Multnomah . Polk Sherman Tillamook - Umatilla.- . Union Wallowa. .. Wasco Washington. Wheeler ' Yamhill 3,725,555 C,,MI, 105 4,.i2li,.'"i03 3, l.'<3,fl03 l,.»S,320 2, H52, 754 1,.S52, 281 564, 984 5, 1(19, I'M 1, lli4,498 1,780,618 2,197,625 3,.8:W.505 l,3.Hi;,395 2, 244, 392 l,.58lj,602 6,989,745 866, 061 0,917,185 2,112,973 8, 620, 882 1,502,21.6 48,823,280 3,777,460 1,588,341 2,304,269 5, 663, 919 3,. 551, 134 1,. 567, 083 4, 302, .535 3,543,993 1,064,8.55 4, 692, 797 3,091,571 5, 086, 875 5,372,965 5, 576, 796 1,401,040 2, 863, 365 1,841,157 660,. 5,56 4,383,835 1,502,862 1,680,1500 1,721,349 4, 635, .520 1,177,334 1,534,089 1,875,644 6, 872, 053 9,027,740 1,032, ,529 11,463,302 2,116,262 54, 080, 496 4,851,5.55 1,104,124 866, 482 7,697,961 5, .509, 2li5 1,315,869 3, 378, 827 5, 537, 800 6,166,009 852,522,084 931,239 1,726, .387 6,017,994 1,136,099 306, 283 a32, 336 219,333 2, 248, 985 1,088,997 .5343. 92 1,4-19,623 2.53,. 594 023, (i99 3,078,7.56 3,9,83,170 11,511,0.58 1,751,211 92,, 877 2,094,723 1,26,5,. 594 2,891,185 2, 137, 6.30 2, 547, 833 214.57 1 374. 16 220.33 239.05 247.92 268. 77 1 467. 28 297.36 344.24 1 363. 79 1299.36 843.29 271.35 172. 33 524.88 648. 05 341.20 1 242. 25 362.71 467. 16 300. 70 362. 78 448. 65 365- 43 1 4.51.. 81 1515.38 298. 37 1 220. 98 1 282. 97 307. 26 236. 79 1 435. 88 336.02 .5.529.14 ' S300.52 362. 72 .556. 79 269. 90 322. 67 667. 56 386. 52 369.51 417.46 330.83 672. 06 404.67 241.36 627. 70 720.25 452. 17 .5.55.04 396.97 499.84 503.27 730. 20 617. 40 616. 14 296. 53 576.29 457.43 369. 43 367.94 462.56 201.74 269. 62 649. 89 1.57.31 149. .50 172.18 181.57 234.37 177.78 102.06 222. 43 327. 14 4.56. 73 266.29 96.76 218.04 190.31 260. 00 301.84 $4,920, 174 52,887,013 81,113,942 S11.43 176, 260 61,216 149,201 92,371 61,705 110,616 62, 253 16, 730 66, 800 30, 155 58, 498 78,745 101,556 53,780 54,244 35,510 1.56,08(1 26, 8811 139, 692 07, 247 145, 722 49, 754 2,215,366 100, 192 28, 590 62,885 140,680 106, 638 .53, 181 124,791 136, 877 35,077 132,944 51,268 93, 676 108,716 114,670 27,814 .55, 066 25, 196 15,674 84, 877 17, 368 48,035 26, 898 88,117 25, 498 30, 779 32, 138 140, 936 163,218 24,601 j 182,387 32, 417 909, 412 70, 164 10, 102 12,743 132, 860 90, 449 36,047 77,099 48, 379 25,035 .35,255 .53,250 36,412 7,307 24,656 5, 685 48,805 33, 120 35, 066 10,832 17, .506 61,700 77, 481 99,290 299,939 32,324 3,097 39, 866 35, 164 43, 931 41,856 46,366 10.16 19.13 7.26 6.94 9.. 57 10.41 1 13. 18 8.81 4.42 19.40 19.83 30. 22 7.18 6.68 12. 69 12.28 7.67 17.24 7.33 14.87 6.08 12.01 20.36 9.69 18.22 S9. 20 S6. 37 7.68 ■ 10.83 7.14 11.46 5.36 I 6.21 7.77 9.17 7.15 4.82 9.46 10.61 7.69 5.23 12.69 12.34 9.27 10.03 9.46 7.95 7.71 12. 14 8.93 5.64 114.07 7.41 16.63 19.00 4.36 9.93 7.61 9.85 8.91 9.15 122.54 8.40 4.04 9.62 10.33 6.42 6.51 6.75 5.04 3.68 5.10 "in 5.09 7.70 "'"4.36 4.36 6.24 6.56 LSI 11.90 4.90 3.19 4.15 5.29 3.95 5.91 1 Based on population reported at the Federal census of 1900. 'rganized since 1900. 3 No estimate of population. 1 Organized since 1890. TAXATION AND REVENUE SYSTEMS. 879 Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1S80— Ciontinuod. PJiNVSYLN'AXIA. Adams Allegheny . . Armstrong . Beaver Bedford.... Berks Blair Bradford. Bucks Butler Cambria. Cameron . Carbon. .. Center . . . Chester.. Clarion. .. Clearfield . Clinton. . . Columbia. Crawford . Cumberland . Dauphin Delaware . . . . Elk Erie Fayette . . Forest. .. Franklin. Fulton... Greene . . . Huntingdon.. Indiana Jefferson Juniata ...... Lackawanna . Lancaster. Lawrence . . Lebanon. . Lehigh Luzerne... Lycoming. McKean. . . Mercer Mifflin Monroe . . . . Montgomery Montour Northampton Northumberland. Perry Philadelphia. Pike Potter Schuylkill Snyder Somerset Sullivan Susquehanna . Tioga Union Venango Warren Washington. Wayne Westmoreland . Wyoming York ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. Per capita. The state 53,918,925,267 ! 52,659,796,909 14,533,842 738, 786, 830 12,330,902 29,933,844 10, 733, 301 99,305,077 35,117,014 24,022,586 48,190,389 19,108,890 32,674,792 1,343,556 6,936,935 14, 422, 365 66, 221, 269 9,846,666 20,692,161 7,687,979 13,333,635 22,893,117 26, 654, 494 60,616,455 61,624,091 4, 854, 193 51,232,191 48,148,941 2,625,637 22,342,457 2,384,630 23,171,440 8,918,179 10,9.50,399 14,208,022 6,213,708 41,364,929 104, 740, 156 25,762,115 35,591,220 57,043,597 137,633,558 25,790.056 10,525,463 28,958,064 8,973,369 8, 347, 895 106,959,665 5,832,660 57,968,461 13,219,643 8,665,407 1,308,157,681 1,549,223 10,233,463 61,677,360 5,316,830 16,780,441 1,845,828 0,491,963 17, 746, 763 9,020,941 18,829,165 12, 193, 321 68, 678, 863 6, 468, 374 76,481,167 4, S57, 395 57,162,666 13,916,357 300,271,662 10,029,330 25,491,461 9,711,002 78, 703, 892 27,756,421 25,414,083 49,296,014 14,096,436 6, 646, 542 1,209,968 5,792,115 13,345,984 61,378,078 5,323,008 10,586,466 6,941,932 12,101,706 20,543,636 25,063,907 55,058,131 48, 696, 168 3,552,831 44,400,794 27,827,716 1,862,109 21,105,506 1,1.52,084 15,746,029 7,073,704 10,414,153 3,609,439 3,092,111 26,009,448 109,098,985 16, 102, 305 33,961,559 37,221.949 26,669,429 21,218,074 8,423,363 24,. 529, 453 4. 646, 326 7,686,348 86,654,945 2,879,570 46,047,256 13,093,018 5, 463, 644 974, 338, 294 1,339,477 3,044,127 32,644,851 3,896,224 10,381,939 1,470,824 6,613.048 18, 466, 004 5,266,034 14,630,447 11,422,250 44,339,705 5,765,433 34,704,186 4, 420, 143 51,490.487 1880 SI, 6.S3. 469,016 11,760,445 170, 708, 301 8,790,727 7,829,058 8,161,118 66,360,233 6,955,462 7, 317, 359 20,979,980 10, 636, 102 4,223,944 774, 474 2, 887, 254 10,209,262 .52,316,409 6,233,617 3,197,033 5,173,482 18, 875, 470 14,277,465 16,227,445 33,247,382 2,670,165 32,215,020 16,416,277 1,322,845 17,679,406 977,336 7, 685, 137 5, 418, 646 10, 288, 776 2,184,445 2,517,966 9,700,058 94,446,206 13,117,463 11,723,367 30,928,3.39 13,617,868 16,412,721 10.387,723 21,617,460 3,741,856 1, 637, .514 61,814,692 2,095,917 39,284,152 7,349,232 4.963.771 581,729,7.59 820,. 503 1,242,995 26,012.526 3,320,766 6,641,183 654,076 5,0.84,4.52 7, 145, 444 4,272,344 13,426,439 8,737,893 32, 618, 470 5,061,352 22,016,824 3,431,470 38,496,492 190-2 1890 $601.90 418.87 901.31 229.58 518. 75 270. 82 606. 25 399. 31 404. 17 675. 83 333.67 290. 37 191.66 161. 83 336. 83 291. 47 248. 63 268.98 329. 16 361.62 523.07 513.13 623. 86 138. 55 507. 49 413. 32 218. 66 401.87 241.31 823. 11 269.02 256.85 226. 66 327. 20 202. 69 649. 47 422.69 647. 50 686.99 512. 60 336. 34 201. 49 .501.74 377. 16 390. tt2 752. 51 376. 25 564. 00 140.40 326. 16 974. 03 179.39 317.92 292. 49 308. 51 323. 39 150.86 162. 17 366. 36 514. 13 374. 71 310. 91 711. 49 182.26 444. 93 261.86 477.16 S506.8 $393. 07 415. 69 544.01 214.54 509.05 251.29 673.11 391. 66 429.05 698. 10 254. 73 100. 14 167.17 149.96 308. 44 686. 73 144. 64 152.18 242.01 328. 66 314. 49 630. 01 667. 74 660. 70 169. 76 615. 84 347.82 218.36 410. 35 113.65 644. 19 197. 86 246.93 82.02 186. 66 183. 05 731.74 429. 20 706. 61 485.73 132. 50 300. 63 179. 74 440. 04 232.31 382. 20 702.04 184.06 546. 75 175. 28 207. 55 930.63 142.32 133.64 211.11 220. 74 278. 21 126. 58 140.00 3.52.97 294. 95 313.69 303.90 623. 14 185.92 307. 61 278. 15 617.55 362. 36 479. 69 184. 62 197. 68 233. 66 469. 77 131.88 125.00 305. 58 200. 55 90.23 150. 12 90.44 269.22 626. 69 96.30 143. 61 121.66 159. 63 275. 12 310.53 213. 10 592. 63 200. 79 431.33 278.99 301.68 364. 62 96.30 268. 28 1.59. 59 2.53. 87 78.20 138.14 108. 66 677. 29 393. 78 304. 69 468. 83 102. 34 285. 61 244. 04 383. 14 191.14 76.21 640.61 135. ,50 668. 71 138.34 180.36 686. 67 84.91 90.09 200. 14 186. 69 200. 58 81.02 126. 00 165.97 252.73 307. 45 312. 28 588.59 1.51.03 282. 14 219.99 438.25 LEVIES OF AD VALOREM TAXES. Total. $68,209,455 $37,337,062 .828,604,334 Per capita. 1902 8.95 1890 1880 125,. 547 11,383,477 103, 680 431,844 172,648 1,121,902 622, 381 508,918 420, 628 339,398 566,891 62,141 194, 541 227,216 620,541 171,219 341,317 204, 532 214, 889 413,340 248, 862 819,356 739,719 197, 663 661.623 62,629 237, 736 31,660 277,313 186,666 216,220 268,070 91,315 1,087,771 964,736 421,273 300,472 653,068 1,342,094 522. 141 327. 808 368, 238 95, 564 115, 454 1,016,831 74,021 601,844 410,882 109, 821 21,2.58,408 47,425 160,951 938, 878 62,092 289,664 66, 433 190,337 300,043 101,9.59 438,014 2.56.032 794, 106 155, 492 928, 382 93,978 694,. S23 129,475 5, 747, 938 240,397 256, 401 176, 754 760, 840 369.616 288, 310 345,403 208, 618 279, 176 46, 647 169, 482 183, 406 660,366 1.55,326 276,984 149,2.59 152.046 392,031 209,958 528.596 600. 880 139,040 605,116 402, 322 60,735 224, 690 29, 627 166, 855 164,719 194, 244 133,383 66, 231 744,500 748, 135 190. 881 238,471 393, 406 854, 674 471.993 1 257. 116 372.983 93. 846 SO, 865 716.862 61.598 462, 641 332,440 107,498 13,073,818 38, 614 113. 624 102, 896 3,835,614 167, 641 161,477 112, 309 478, 708 193,719 196, 704 381,813 190, 147 132,997 24,611 112,688 146,702 460, 567 148,276 140,979 124,916 110,249 375, 132 185,480 396, 345 330, 201 76,868 443,287 167, 152 31,203 182, 726 24, 134 102,794 129,843 159,980 84, 450 67,881 3.59,966 680, 413 146,067 171,918 276.903 476,876 251,361 211,009 212,835 83,841 55, 630 416,569 63, 835 298, 148 243,718 .86 fin:^ 66,902 153, 626 41,373 1.58.866 262, 661 78.376 287. 468 186. 396 420.577 130. 433 515,000 60, 027 495,613 11,976,532 40,499 56, 367 680,349 62,857 98, 973 36, 839 117,266 167, 841 .56, 177 284.717 116.723 228,366 113.386 2.80.592 45. 405 .3.50.207 3. 62 13.89 3.05 7.48 4.36 6.84 7.08 8.56 5.90 5.92 5.03 7.44 4.26 5.31 6.40 5.07 4.12 6.98 5.30 6.52 4.88 6.95 7.49 5.63 7.41 5.68 6.42 4.28 3.19 9.85 5.39 6.07 4.31 5.73 5.33 6.91 5 47 6.71 5.00 1 6.81 6.27 6.38 4 01 5.40 3.87 10 41 5 14 6 12 5 43 4.75 6 19 5.54 6.22 4.87 4.89 3.77 4.21 6.44 4.39 4.24 6.27 4.22 3.98 5.20 4.13 6.00 4.44 5.45 8.05 6.25 7.03 5.03 7.16 4.37 2.92 5.77 4.61 4.61 3.03 3.98 5.24 5.02 5.09 4.95 5 13 i 4.26 6.09 5.49 ; 4. SO 4..69 I 4.02 7.15 5.81 4.77 3.94 5. 86 6.49 4.36 4.45 4.18 4.09 16.83 12.49 6.49 4.10 5 00 4.99 6.31 5.33 3.60 3.79 5.58 4,12 1 3. .56 3.96 4.83 6. SI 4 40 8.72 6. 16 6 .50 4.96 8.24 5.91 5.18 4.21 6.47 4. .56 6.40 3.78 5.80 4.98 .?6. 68 3.17 10.78 3. .52 4.08 3.22 3.90 3.67 3.34 5. .56 3.62 2.84 4.77 3.63 3.87 5.40 3.68 3.26 4.75 3.40 5.47 4.03 5.19 6.89 6.01 6.94 2.84 7.12 3.67 2.38 3.64 ' 3.82 3.96 3.02 3.72 4.03 4 88 4,38 4 47 4 20 3.58 4.37 4.86 3.79 4.2S 2.76 4.31 4.13 4.24 4.69 3.15 14.14 4.19 4.09 ,4.47 3.53 4 44 2.91 3.45 3.32 6. .52 4.17 4.12 3.38 3.60 2.91 3.99 EHODB ISLAND. The state S424, 398, 204 $321,764,603 8252,536,673 8944. 86 8931.28 8913.23 .?6. 132.9.52 83.797.417 S2. 692. 715 S13. 65 $10. 99 $9.74 12,989,090 22, 894, 339 65,077,680 309,036,726 24,401,370 10, 474, 110 18,385,334 42,815,208 227,965,711 22, 124, 140 9,873,425 15,221,995 33,034.052 178, 448, 469 16,9.58.732 934. 13 723.34 1,620.46 896. 15 1,000.61 916. 53 687.20 1,499.55 893. 55 935.62 866. 55 739.36 1,366.17 901. 83 709.43 188, 119 167,329 701.338 4. 802. 2.50 273.916 92,. 525 107,608 390.139 3.029,4,18 177, 6S7 68,010 79,0.58 278, 161 2.165.304 102. 182 13.53 6.29 20. 63 13.91 11.23 8 10 4.02 13. 66 11.87 7.61 6.97 3.84 11.50 10.94 4.54 880 WEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. SOUTH CAROIilSTA. The state Abbeville Aiken Anderson Bamberg^ Bamwefl Beaufort Berkeley Charleston Cherokee 2 Chester Chesterfield Clarendon Colleton Darlington Dorchester 2. . . Edgefield Fairfield Florence Georgetown... Greenville Greenwood 2. .. Hampton Horry Kersliaw Lancaster Laurens Lee3 Lexington Marlon Marlboro Newberry Oconee Orangeburg Pickens Kichland Saluda 2 Spartanburg.. - Sumter Union Williamsburg.. York ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. 1902 1890 8195, 786. 316 4,769,874 8,190,009 8,332,344 2,316,299 4,642,100 3, 426, 552 2,613,420 21,449,920 3,604,192 4, 292, 735 2,030,995 2,839,160 3.218,492 3,999,069 2, 246, 171 3, 253, 582 3,631.719 3,885,254 2, 876, 835 8,738,550 4,597,890 3. 163, 038 1; 761, 323 3,337,250 2,175,260 6,320,321 1,976,565 3,819,139 4, 497, 470 3,344,794 6,052,008 3,134,986 7,1.50,035 2,112,886 11,672,426 2,058,634 11,856,583 4, .534, 266 4,261,367 3,064,633 6,239,171 5168,262,669 7,236,566 6,179,610 6,231,167 5,630,300 3,963,335 6,557,116 20, 765, 082 4,063,085 1, 503, 490 2,739,695 4, 506, 818 3, 370, 760 6,2.50,668 3,783,061 3, 296, 135 1,849,060 6,920,126 2, 034, 260 1,652,595 2,812,485 2, 428, 715 4, 208, 239 3, 178, 760 4, 233, 170 2,366,042 4,899,598 2,570,080 5,993,030 957. 376 7, .'^74, 410 9,696,062 6, 245, 4,30 3,143,710 2,782,044 6,640,011 1880 $133, 660, lo5 4,681,626 5,735,460 4, 416, 006 5, 056, 225 2, 927, 182 27,994,056 3,507,913 1,297,599 1,330,906 4, 109, 483 3, 468, 748 3, 558, 007 3,812,233 1,733,251 5,517,040 1, 566, 151 1,267,029 1,854,708 1,415,215 2,7.39,000 Per capita. S143. 25 2.641,426 3,548,999 2,009,790 4,055,675 1, 890, 667 3,218,340 1,534,915 6, 428, 883 6, 645, 570 3, 743, 298 3,126,951 2,716,496 5,011,390 1 142. 81 202. 35 143. 33 125. 49 129. 02 95.76 186.82 1 243. 73 1 168. 74 147. 98 97.71 97.32 '96.21 130. 28 U37.86 1 127. 35 122. 73 133. 77 123. 77 157. 96 1 162. 22 129. 76 72.82 139. 53 80.94 138.06 96.49 135. 05 124. 16 117. .50 163. 33 127. 31 115. 85 105. 79 246. r,ri 1 108. 54 ISO. M 134. .33 1167.11 94. .39 1 149. 68 8146. 17 164. 46 194. 19 142.60 116.16 100. 26 346. 65 152. 40 81.41 117.92 111.&5 115. 70 126. 89 132. 28 131. 70 88.65 156. 18 99.02 86.82 125. 78 116.98 133. 13 143.31 141. 22 100. 68 185. 35 137. 53 121. 33 119. 43 205. 71 175. 07 143. 23 123. 95 100. 18 171. 00 1380 8134. 15 114 70 204. 02 131.38 126. 86 97.00 272. 32 'i45."24 79. 39 69. 35 112.94 100,59 77.61 137. 30 88.37 147. 14 83.57 81.36 86.11 83. 73 93.02 142.29 104. 05 97.57 153. 06 116. 30 77. 75 106. 67 190.00 LEVIES OF AD VALOREM TAXES. 1902 $3,736,344 164. 46 101.07 !| 129.86 1 1 112.67 163. 17 11 78,428 107,699 141,027 36, 208 64, 489 64, 349 48,716 746, 441 66, 726 73, 406 33,011 35,998 62.662 73,027 38, 9.55 48,221 49, 136 60,285 .57, 758 178, 326 79, 340 43, 412 29,110 60,604 46, 761 93,110 25, 464 49,089 69, 940 57, 865 81,972 45, 250 110,957 35, 631 257, 623 27, 965 240, 552 79,794 89, 628 42, 349 117,171 1890 S2, 745, 048 75,062 67,109 76,908 71,470 62,815 69,825 709,295 63, 877 21,7.39 27, 462 63,204 41,878 81,034 48,530 .39; 760 33,423 135,933 25,884 19, 635 41,648 37, 136 58, 659 34, 382 46,480 29,740 69, 315 31,792 70, 883 33, 141 146, 884 160,671 78, 542 59,382 36, 641 105,909 $1,839,983 47,886 63, 628 39,992 60,442 31,936 695, 432 34, 271 16,037 14, 149 41,920 47, 464 39,386 34, 967 28,338 68, 697 17, 665 11,9.52 22,922 17,356 ,33, 845 23, 131 38, 160 25, 208 42,643 19,260 33, 696 13,968 75, 712 70, 287 39,927 27, 503 28, 400 43,913 Per capita. 1902 S2.73 12.36 2.66 2.43 1.91 1.79 1.80 11.60 18.48 13. 08 2.53 1..58 1.23 1 1. .57 2.38 12.39 11.89 L66 2.08 2.48 3.22 1.78 1.20 2.63 1.87 2.42 1.24 1.74 1.93 2.03 2.65 1.84 1.80 1.78 5.46 11.47 3.67 2.22 1 3. 51 1.31 12.81 1890 1.60 2.11 1.74 1.65 1.26 11.84 2.40 1.18 1.18 1.32 1.44 1.26 1.02 1.86 1.79 1.55 1.55 1.27 2.24 1.70 1.44 2.02 3.99 2.90 1.80 2.34 1.32 2.73 1880 81,85 1.17 2.26 1.19 1.52 1.06 '6.'76 "i.'42 0.98 0.74 1.15 1.38 1.65 0.86 1.70 1.26 1.59 1.60 1.44 3.07 1..56 0.94 0.77 1.06 1.03 1.15 1,25 1.12 1.22 1.61 1.18 0.81 0.97 2.65 1.74 1.08 1.14 1.18 1.43 SOUTH DAKOTA. The state . Aurora Beadle Bonhomnrie . Brookings. . Brown Brale Buffalo Butte Campbell Charles Mix. Clark Clay Codington . Custer Davison. . . Day Deuel Douglas . . . Edmunds.. Fall River. Faulk... Grant. -- Gregory . Hamlin.. Hand Hanson Harding «... Hughes Hutchinson . Hyde $187, 531,, 381 2,275,782 4,772,022 6,703,218 6,869,415 7,&59,6.55 2, 480, 668 427, 168 2, 237, 515 1,376,868 2,727,585 3,626,060 4, 535, 193 4,773,413 1,310,431 3, 421,, 545 4, 728, 219 4, 133, 564 2, 108, 167 2, 259, 326 1-, 643, 994 2, 164, 174 4, 3.52, 191 644, 074 3, 613, 2,30 3,441,714 2,700,511 2,159,904 0,965,200 1,227,194 8140,154,930 1,877,338 7,848,140 3, 169, 575 3,721,745 9,074,217 2,636,909 245, 161 581,148 690,264 981,224 2, 747, .580 2, ,524, 645 3,790,462 1,032,162 2,731,3.50 2, .388, 657 1,671,381 1,409,206 2,049,615 1,143,425 1,895,368 2, 469, 316 7,092 1,631,367 2,126,713 2,011,674 152, 984 4,322,841 3, 892, 259 973, 745 811, .534, 1 600, 199 260,012 62,083 722, 280 211,922 102, 339 62, 821 8463. 06 165, 402 "i45,"i47' 61, 135 398,987 537.88 637. 75 633. 91 522. 63 482.51 464 89 650. IS 671. ,32 302. 54 284. 60 474 24 493. 87 488.03 468. 68 401. 92 .367. 47 691. 78 390. 62 445.98 404 93 .582. 86 467.88 165. 76 668. 83 726. 64 616. 86 672. 92 .578. 94 755. 66 8426. 25 1 Based on population reported at the Federal census of 1900. ' Organized since 1890. 811.03 \ $.3.33 23.14 20 21.98 11.11 16.67 7.76 9.85 10.50 1.15 0.70 10.77 8.61 13.14 .5.95 8.88 10.08 7.28 14.68 11.22 18.27 5.69 8.91 6.54 10.15 6.00 9.97 12.60 0.11 7.09 10.90 9.54 4.02 31.35 7.26 20.83 1.30 ""6.' 33 ' '"4.52 0.86 2.81 1.05 "■"i.'ss ""aw "'"i."39 1.15 ""i."62 3 Organized sinco 1900. * Annexed to other counties since 1890. TAXATION AND REVENUE SYSTEMS. 881 Table 7.— ASSESSED VALUATION OF PROPERTY SU1!,IE(;T TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: ]902, 1890, AND 1880 --Continued. SOl'TII DAKOTvV-Continued. A3SES3ED VALUATION OF PROPEKTY SUBJECT TO AU VALOREM TAXATION. 1 LEVIES or AD VALOREM TAXES. COUNTY. Total. 1 ^er capita 1 1 Total. 1 'or capit 1890 a. 1903 1890 1880 1902 1890 1880 1902 1890 1880 1902 1880 SI, 386, 096 4,971,704 4,607,249 0,693,275 6,423,300 1,268.297 4,339,482 1,925,012 2,253,966 1,724,68.5 2,635,912 10,205,138 4,, 501, 390 2,666,179 1,517,480 3, 435, 931 2,405,130 8990,375 3,032,140 3,238,233 6,446,856 3,340,328 $445. 98 478. 09 488.16 349. 30 618, 26 423. 24 491. 56 316. 20 351. 85 337. 84 419. 10 403. 40 626. 21 469. 75 508. 54 266. 52 497. 76 $274. 72 364. 14 431. 30 552. 29 366.34 $28, 190 83,036 80,870 276,071 112,997 29,914 71,066 30,902 52,691 65,321 49, 161 312, .539 83, 893 103, 400 39,035 102,. 572 64, 249 .?24, 177 80,636 81,166 305, 780 63,023 $9.07 7.98 8.57 14.41 9.12 10. 06 8.12 5. 08 8.23 12.80 8.16 12.37 9.81 17.85 13.28 7.96 13.30 $6. 71 9.42 10.81 20. 20 6.89 S53, 234 186,016 2,193,269 899,287 $48 31 70.01 165. 55 152. .52 $478 3,634 109,665 37, 174 $0.43 Lake L33 8.28 Lincoln 0.30 Lyman McCook . . . 2,622,066 1,452,940 1,6.57,013 1,593,868 1,956,952 14,167,334 2,550,808 2,974,017 1,278,956 7.56, 344 1,676,421 40,914 6, 423,. 546 172,823 1,225,401 9,199 3,504,868 2, 789, 209 623,945 14, 320 4,749,427 170,084 62,548 391. 14 244. 60 364. 66 343. 51 378. 89 647. 63 429. .36 454. 74 439. .50 378. 74 363. 43 1,278.56 512. 67 168.12 508. 04 48.93 341. 74 305.50 289,80 368.00 454. 75 48.75 .55,716 35, 486 47,320 54,761 41,619 3.31,804 61,000 82, 039 29,979 23, 399 43, 872 180 106, 369 7,217 31,654 40 86,866 70,319 20, 448 63 115,714 748 1,313 8.64 .9.97 10.41 11.80 8.04 16.17 8. .58 12.54 10.30 11.72 9. .52 5.03 10. 05 7.02 13.12 0.21 8.47 7.70 9.50 1.58 11.08 1.02' Marshall Meade Miner Minnehaha 1,297,461 429,010 189, 443 1,57. 25 109. 68 84.42 24,062 7,2.55 8,714 2.92 1.85 3.88 Potter Roberts Sanborn. Spink 6,546,971 1,402,481 1,489,107 9,875 640. 23 801. 12 918. 64 20.70 124,453 33,318 29,109 60 12.17 17.88 17.96 0.10 Stanley Sullv Toddi 6,455,444 4,897,482 1,333,996 .557,308 816,229 479. 46 438. 18 341.61 104. 76 119.80 117,206 107,327 29,839 13,054 21,553 8.71 9.60 7.64 2.45 3.16 Walworth 6,0,38,686 1, 582, 103 470. 30 188.57 136,780 47, 322 10.65 6.64 Not reported sepa- TENNESSEE. The state $406,215,016 $382,760,191 $211,778,638 $196. 12 $216. 55 $137. 31 $7,626,068 $5, 636, 772 $2,788,781 $3.68 $3.19 $1.81 Anderson 2,202,855 6,336,632 1,722,188 847,526 2,752,511 2,951,331 2,668,618 1,406,122 4,036,934 1,891,704 1,300,930 906, 359 1,503,506 882,234 2,887,675 2,226,731 1,765,768 1,377,420 64,212,763 853, 327 1,741,145 2,165,686 4,758,109 3,798,895 758, 620 3,756,740 6, 413, 652 6,962,152 1,457,482 3, 664, 146 1,069,366 2,770,040 24,407,602 507,595 3,756,017 1,823,765 2,360,763 3, 296, 266 1, 640, 424 4,244,345 2,456,009 1,078,114 2,461,923 1,258,100 1,060,537 1,698,204 5,486,214 1,413,373 749, 080 2,381,700 3,187,667 1,864,068 1,214,243 3,516,426 1,612,739 1,083,817 1,068,617 1,643,199 801,802 1,942,070 1,941,633 1,702,363 1, 186, 451 63,871,808 784, 491 1,508,490 1,518,932 3,156,276 3,873,755 641,171 3,065,811 6,972,167 6, 008, 256 1,612,899 3,344,914 4,049,390 2,441,654 22,988,246 742, 190 3,286,597 1,823,7,52 2, 476,. 588 2,910,347 1,559,889 3,261,400 2,466,025 884, 067 1,933,064 1,042,925 946, 524 1,002,020 4,684,260 849, 189 582,160 1,639,575 2,002,840 720,306 1,106,665 2,836,321 774, 632 881,106 121. 46 225. 49 143.28 126. 04 140. 94 182. 30 147. 68 116.08 166. 62 109. 04 126.60 90.08 68.92 101. 96 146. 74 139. 83 110.28 154.78 431. 14 79.65 104. 76 110.30 193. 77 127. 20 120. 74 181. 03 159. 87 182.60 91. 23 lie. 72 130. 88 21.3. 24 385.37 44.88 160. 76 93.26 95.28 129. 19 88.80 170 89 146. 53 161.06 178. 53 81.80 192. 58 112.26 221. 76 126. 86 122. 12 136. 41 234. 26 137. 48 99.55 148. 81 120. 46 122. 63 117. 83 108. 80 110. 44 117.54 140.42 112. 40 220. 69 498. 01 87,21 96.39 111. 32 168.78 134. 14 122. 69 161.96 166. 55 143. 27 122. 23 126. 68 638.20 213. 84 429. 83 71.76 166. 29 103.05 111.33 123. 54 95.49 164.31 170. 01 164. 02 164. 94 78.27 193. 06 92.61 179. 99 86.83 103. 64 102. 57 165. 20 71.99 93.23 128. 32 77.32 110.75 ""63.' 46' 106, 91 80.38 94.68 112. 96 84.92 269. 82 94.37 106. 35 80.40 164. 93 108. 15 66.32 92.22 144. 19 122. 84 97.17 103. 49 90.69 126 17 198. 63 56.10 126. 97 96. 37 94.99 113. 08 100. 75 104. 47 119 73 88.66 89. .32 74.95 103. 87 28,388 75,211 19,281 12,177 43, 457 54,927 41,253 22,340 60,900 29,555 18, 643 13,129 22, 472 12, 346 46, 102 28,881 27,980 30, 822 1,283,243 9,572 21,768 28,651 77,507 41,533 12,514 54,308 117,846 82,8.30 19,854 52, 665 14, 443 62,243 668,233 10,406 38, 638 28, 661 30,803 ,54,519 27,. 386 69,088 27,610 14,120 27,149 20,739 12,702 36,662 63, 627 14,862 6,617 46,086 31,081 16,686 14,319 32, 398 17,247 11,379 8,649 21,034 10,483 24,239 24, 595 26, 439 14,193 984, 857 10, 903 14, 482 14, 430 43,346 45,947 11,604 38,990 09, 369 56,088 16, 935 37, 690 46, 589 30,318 634, 366 12, 377 38,266 17,326 24,090 35, 313 17,770 33,291 31,307 11,492 14, 499 12,616 8,993 23, 268 45,717 6,288 6,357 29, 135 14,383 9,580 9,664 23,386 9,458 9,242 1.57 3.18 1.60 1.81 2.23 3.39 2.28 1.85 2.09 1.70 1.79 1.21 1.03 1.43 2.34 1.81 1.76 3.46 10.21 0.89 1.37 1.46 3.16 1.39 1.99 2.63 2.94 2.54 1.24 1.67 1.78 4.02 8.97 0.92 1.65 1.47 1.25 2.14 1.48 2.38 1.64 2.11 1.98 1.35 2.31 2.36 2.57 1..32 1.06 2.62 2.28 1.24 1.17 1.37 1.29 1.29 0.94 1.39 1.44 1.47 1.78 1.68 2.64 9.10 1.21 0.93 1.06 2.18 1.69 2.22 2.06 1.93 1.60 1.28 1.42 7.34 2.06 9.99 1.20 1.82 0.98 1.08 1.50 1.09 1.68 2.16 2.13 1.24 0.94 I 1.83 2.15 1.76 0.64 Bledsoe 0.95 Blount 1.82 Bradley 1.19 Campbell 0.96 0.81 Carroll 1.06 0.94 Cheatham 1.16 848,610 747,004 1,190,235 1,219,497 1,593,690 385,374 21, 323, 106 801,957 1,576,309 1,001,802 2, 493, 461 3,446,760 388,063 1,684,110 4,712,955 4,424,011 1,203,388 2,484,240 416, 990 1,285,265 4, 695, 898 610, 420 2,887,373 1,425,545 1,967,664 2,945,998 1,7.56,064 2,313,240 1, 448, 180 380, 361 1,016,366 900, 067 538,756 8,474 6,914 12, 284 12,050 20, 577 4,767 611,626 7,645 19,094 10,167 23, 484 31,767 4,422 8,765 68, 573 56, 494 11, 482 24,746 4,967 14,902 122,287 6,106 24, 181 14,916 21,866 33,003 20,784 26,862 13,042 6,634 7,722 10,494 6,124 0.63 Clay 0.99 Cocke 0.83 0.93 1.46 1.05 6.47 0.90 1.29 0.82 1.55 Fayette 1.00 0.74 0.51 1.79 Giles 1.54 0.93 1.03 1.08 1.46 5.17 0.56 1.05 1.01 1.06 1.27 1.19 1.21 Hickman 1.08 1.31 Humphreys 0.68 0.87 James 0.99 1 Annexed to other counties since 1890. 932—07 -.56 882 WEALTH, DEBT, AND TAXATION. Table T.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. TENNESSEE— Continued. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. LEVIES OF AD VALOREM TAXES. COUNTY. Total. Per capita. Total. Per capita. 1902 1890 1880 1902 1890 1880 1902 1890 1880 1902 1890 1880 $3,145,047 1,061,612 22,514,286 1,474,554 3,789,630 1,844,020 737,385 4,937,368 2,321,727 2,769,321 1,422,399 1,018,855 6,265,406 2,796,640 3,174,075 11,364,406 868,264 2,979,126 7,663,992 698, 100 2,288,224 7,989,492 847, 115 1,061,523 380, 826 1,926,479 1,796,295 3,048,148 3,948,384 5,331,158 7,305,347 1,823,350 585,153 1,862,735 51,647,661 3,576,070 1,630,278 4,434,723 5,678,667 3,353,862 1,075,100 361,266 838, 143 360, 628 2,600,907 3, 696, 443 1,346,472 6,340,468 1,872,608 6, 469, 824 5,743,281 $2,745,011 700,678 23,199,084 912, 411 2,160,144 1,395,635 350,345 4,413,906 1,766,500 2,824,110 1,938,646 969,125 6,018,471 3,636,151 3,067,715 8,671,849 947,771 2, 456, 160 6,942,219 600,926 2,028,912 6,387,085 713,566 1,026,732 292,003 792,438 1,229,120 3,188,760 2,847,186 3,546,751 7,138,837 1,539,076 574,824 1,486,901 58,859,916 3, 275, 404 1,286,200 3,078,682 5,188,291 2,955,396 953,858 298,050 935, 370 260,247 2,310,605 4, 176, 075 1,568, .528 4,851,613 1,664,457 5,799,159 5, 165, 112 $1,829,239 436, 533 7,796,077 623, 395 1,610,627 955,527 236,030 3,629,841 1,311,420 1,994,590 1,616,020 840, 457 4,200,611 1,046,169 2,976,350 7,388,336 913,708 1,881,416 4, 520, 625 590,283 476,860 3,344,232 698, 301 742,510 $166. 42 97.08 291. 44 189. 53 167. 67 115. 06 155. 87 189. 26 208. 19 142.62 78.11 76.72 166. 81 158. 40 169.42 260. 63 114. 20 154. 86 205. 68 123. 51 229. 35 280.46 62.22 117. 89 69.34 161. 12 102. 46 208. 04 166.88 204. 49 219. 82 160. 89 173. 41 82.16 319. 36 186. 74 96.67 172. 24 210. 10 110. 79 178. 17 69.25 63.58 110. 29 148. 77 160.34 101. 55 190. 61 128. 98 244. 60 212. 21 $166. 59 79.10 389. 53 172.02 114. 64 113. 60 137. 12 161.20 190. 50 167. 86 124.99 89.09 197. 35 236. 95 162. 26 227. 54 138. 76 160. 23 233. 77 100. 57 265.60 234. 19 69.27 131. 89 61.66 94.78 89.83 262. 14 163. 46 176. 65 203. 40 167.14 189. 90 79.25 522. 09 177. 97 105. 49 147. 45 219. 21 121. 77 163. 05 64.53 81.63 90.90 160.31 205. 17 135. 87 167. 56 134. 80 220. .32 190. 26 $115. 44 56.21 199. 27 157. 11 107. 96 92.03 108. 22 134. 64 143. 36 132. 41 93.57 90.17 136. 06 96.80 164. 54 185. 15 128.38 131. 72 158.72 94.70 92.49 145. 96 57.46 103. 50 $48,612 17,512 563,994 22,106 48, 166 25, 352 10,754 70, 131 28,078 36,679 19,366 17,824 114,836 35, 145 43,878 142,986 10,846 40,719 137,769 10,749 25, 672 113,671 11,017 14, 636 6,131 26,877 29,313 42,675 79,791 71,050 99,180 19,023 9,056 31,666 1,517,149 37,498 22, 525 66, 670 94,339 70, 461 15, 133 6,794 18,040 4,733 38,129 73,774 17,606 77,262 27,746 77,002 69, 626 $22,756 12,331 364, 814 7,766 40,680 22, 400 3,547 29, 968 16,782 25,917 18,417 11,959 96,350 42,320 29,010 93,902 9,953 21,647 107, 494 6,592 18,260 74,804 9,096 10,339 4,669 9,113 15,225 42,089 31,917 41,376 72, 518 13, 332 6,000 14, 870 1,171,738 33,424 16,819 43, 916 49, 929 65, 320 8,109 4,769 9,821 2.270 20,092 60,655 12,740 39,733 17,177 49, 231 63, 480 $20, 765 6,360 149, 196 6,025 15,631 12, 639 2,632 33,215 10,279 16, 069 18, 292 8,303 54,061 9,361 32,527 71,803 8,185 12, 394 68,708 6.130 6,588 38,117 8,010 7,490 82.66 1.60 7.30 2.84 2 13 1.58 2.24 2.69 2.52 1.84 1.06 1.34 3.06 1.99 2.34 3.28 1.43 2.12 3.70 1.90 2.57 3.99 0.81 1.63 1.12 2.25 1.67 2.91 3.35 2.73 2.98 1.68 2.67 1.40 9.44 1.96 1.42 2.69 3.66 2.33 2.51 1.11 1.37 1.49 2.27 3.20 1.33 2.32 1.91 2.91 2.57 $1.38 1.39 6.13 1.46 2.16 1.82 1.39 1.46 1.81 1.45 1.19 1.10 3.16 2.75 1.63 2 46 1.44 1.41 3.62 1.10 2.39 2.74 0.76 1.33 0.99 1.09 1.11 3.33 1.83 2.06 2.07 1.36 1.65 0.79 10.39 1.82 1.30 2.10 2.11 2.28 1.39 1.03 0.86 0.79 1.39 2.98 1.11 1.37 1.39 1.87 1.97 $1.31 Johnson ... 0.82 3.81 Lake.. , 1.52 Lauderdale 1.04 1.22 Lewis 1.16 1.23 1.12 MpMinn 1.07 McNairy 1.06 0.89 Madison . . . 1.75 0.86 Marshall 1.69 1.80 1.15 0.87 Montgomery. . . 2.41 0.98 1.28 1.66 Overton 0.66 1.04 Polk 910, 177 917,420 831,722 1,973,276 3,098,840 6, 340, 922 344, 249 227,013 1,260,045 18,868,456 2,758,440 1,085,908 1,964,410 3, 433, 874 2, 312, 602 847, 476 153,865 678, 199 222,270 2,464,731 1,576,540 1,066,050 2,980,720 986, 476 6, 195, 330 4,653,724 125. 21 79.77 117. 59 129. 51 164.30 172. 68 57.17 88.50 81.08 240.58 154. 98 85.57 107. 22 145.35 109. 95 127. 52 42.21 66.10 75.78 174. 36 97.43 94.33 121. 47 88.18 183.60 161. 89 10,338 10,734 5,726 17,012 28, 564 41,929 3,896 2,125 12,639 354, 134 23, 139 12,774 24,365 47,766 21,250 8,165 2,768 7,411 1,966 16,853 16,743 10, 864 24,425 8,742 38,866 65, 401 1.42 0.93 Rhea 0.81 1.12 L51 1.14 Scott 0.65 0.83 Sevier Shelby 0.81 4.52 Smith 1.30 Stewart 1.01 1.33 Sumner 2.02 Tipton 1.01 Trousdale 1.23 0.76 Union 0.72 0.67 Warren . . . . 1.20 0.97 0.96 Weakley 1.00 White 0.78 1.37 Wilson 2.28 $1,017,571,732 8780,898,605 $320,364,515 $316.90 S349.31 $201.27 $13, 683, .526 103, 148 3,125 39,975 20,794 28,668 19, 449 29, 493 31, 587 6,696 15, 595 66,694 24,976 23,593 159,273 701,277 16,366 10,381 58,247 78,.5.SS 74, .527 .«9, 817, 369 $4,568,716 $4.26 $4.39 $2.87 7,015,273 523, 697 3,884,735 1,653,735 2,421,745 1,730,462 2, 752, 788 3,967,287 707,287 1,463,570 6, 161, 125 2,676,216 3,836,068 12,926,020 33,777,977 1,699,230 1,065,619 5, 144, 845 6, 106, 496 6,064,616 3,964,646 409,804 1, 666, 427 1,471,453 1,898,789 1,721,869 2,108,032 3,824,742 537,629 1, 105, 830 4, 449, 898 2,179,473 2, 882, 827 10,990,170 25, 518, 803 1,493,665 832. 477 4, 648, 692 3,938,053 4,390,3.57 2,550,480 238. 36 5,289.87 260. 42 976.23 935.04 1,376.65 378. 18 186.78 1176,821.75 259.50 219.51 819. 41 450. 24 269. 48 469.85 360. 54 1,191.44 2&6. 44 218. 42 390. 43 189. 49 17,075.17 264.26 806. 73 903.75 1,824.01 326.37 214. 16 « 291.39 214.60 839.87 774. 95 329.27 517.98 321.29 3,749.90 326. 82 194.31 381.57 146. 62 66, 156 1,844 13,875 26,878 21,206 15,065 16, 4.69 36,216 2,336 11,586 46,714 26,071 20,813 111,738 625,239 13,099 4,786 43,774 46, ,605 42,800 49,695 3.50 31.57 2.68 12.28 11.07 15.47 4.05 1.49 U, 674. 00 2.77 2.38 7.94 2.77 3.32 9.65 3.47 11.72 3.23 2.81 4.80 3.16 76.83 2.20 14.19 10.09 16.96 2. 55 2.03 (=) 3.05 2.25 10.05 5.59 3.35 10. 66 2.82 21.56 3.08 2.26 3.72 2.86 696, 446 660, 445 210,660 132.93 562. 66 363. 46 9,167 4,731 2,386 1.75 4.75 4.00 823,029 2,696,016 196. 17 186.78 10,349 27,023 2.45 1.87 426, 632 2,813,122 389, 740 1,093,073 3, 778, 555 10,111,837 750, 761 197. 70 163. 41 546.09 475.66 184. 16 331.. 86 209.53 5,826 30,683 2,866 9,373 38,552 172,215 10,044 2.70 1.78 4.01 Bee 4.08 Boll 1.88 5.65 2.80 i, 937, .563 2,032,864 2, 344, 846 172.73 185. 40 239.91 24,893 20, 636 28, 771 2.22 1.87 Brazoria 2.94 1 Based on population reported at the Federal census of 1900. 2 No population reported. TAXATION AND REVENUE SYSTEMS. .883 Table 7.~ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. TEXAS— Continued. Brazos Brewster. Briscoe... Brown Buehel!... Burleson. Burnet... Caldwell.. Calhoun.. Callahan. Cameron. Camp Carson... Cass Castro.. . Chambers. Cherokee . . Childress.. Clay Cochran. . . Coke Coleman Collin Collingsworttx. Colorado Comal Comanche . Concho Cooke Coryell.... Cottle Crane Crockett . CroSby... Dallam. . Dallas Dawson Deat Smith - Delta Denton Dewitt . . Dickens. Dimmit. Donley.. Duval. . . Eastland Ector Edwards..'.. EI Paso Ellis Encinal '. Erath.... Falls Eannin Fayette . . Fisher Floyd Foard 1 Foley! Fort Bend. Franklin. . Freestone . Frio Gaines .... Galveston. Garza Gillespie . . . Glasscock. Goliad Gonzales,. Gray Grayson... Gregg GrLme.) 282. 16 213.26 134. 23 1,026.90 251.36 12, 644. 17 1,235.85 271.24 509.74 230.66 1,114.73 431.06 296.40 602. 17 667.03 319.43 421.28 3,368.35 419.85 .536.21 6,943.97 540.32 2,2.51.24 240.91 250,935.50 429.94 984. 67 223.38 224. 11 134. 87 345. 43 276.61 1,601.00 800.71 420. 91 70, 492. 67 19,313.21 27,203.63 581.18 435.96 1, 338. 84 158. 36 198. 32 2,933.28 435.91 496.40 672.37 430.64 1,020.83 1,114.30 260. 22 355.40 1,380.26 255. 51 211.85 38,351.60 120.95 6,866.71 122.94 363.28 206.45 1,181.97 727.83 3,784.62 6, 657. 34 269. 46 363.20 103.43 265.31 1880 $185.55 317.79 127.52 128. 21 90.97 186. 38 178.27 135.72 130.66 142.84 169.86 363.64 84.73 323.48 182.43 292. 47 222. 64 236. 46 241.29 331.63 122. 88 'm'.hh' 216. 68 188.37 189.97 103.80 197.70 192.27 296.68 184. 69 397.82 251. 46 601.20 118. 77 1.37.96 260.07 306.86 220. 17 260.45 378.83 149.06 LEVIES OF AD VALOREM TAXES. Total. 135.09 ' 146.46 "87.93' 227.07 76.29 2.56.80 ». 172 72 ' 96.08 164.69 I, 1902 $25,375 986, 545 69,367 10,918 24, 498 40,708 16, 219 38, 613 22, 595 130,060 2,773 27,425 69, 332 42,025 12,502 139, 669 9,914 10, .564 31,045 37,804 31,343 16 936 277; 199 112,743 32, 730 35,242 116,611 17,762 16, 179 21,739 17, 645 10, 679 20,727 21,495 141,356 9, 266 34,394 20,910 58,920 26, 264 27,163 44,142 65, 108 11, 507 16,739 31,764 1,685 11,086 3,591 17,900 396, 113 9,493 13, 573 27,935 6,423 19, 767 39, 605 27,065 28,991 11, 156 12, 219 95,884 21,996 28, 168 93, 022 32, 436 8,081 11,788 21,701 36,832 191,836 24, 760 24, 717 67,005 6,967 9,019 60, 900 36, 026 16, 524 81,583 1890 $13,768 434,611 68,318 5,360 23, 114 32,185 14; 603 21,088 17, 659 74,359 4, 2.59 21,875 57,819 18,841 14, 526 108,493 7,151 6, .592 25, 758 21,974 12, 818 9,463 28,827 72,460 23,688 16,981 79,862 12,814 6,275 24,434 13, 229 6,908 22, 216 29, 358 119, 267 14, 505 25, 270 20, 444 47,331 20,880 15,399 14,392 35, 867 15, .572 11,209 .32,068 1,216 4,303 4,407 18, 671 264, 243 10,280 11,120 33,212 7,551 17, 110 14,342 26,634 18, 170 9,612 15, 808 66,098 20, 175 41,904 44,968 23,055 6,472 7,760 6,433 11,936 111,072 8,448 18, 787 43, 452 8,723 13, 406 19, 223 25, 020 12, 227 63, 546 1880 ' Based on population reported at the Federal census of 1900. 8,916 16,438 15,085 63,005 2 No population reported. S3, 162 198, 267 80,833 18, 853 14,327 4,910 37, 444 13,406 29, 626 30, 698 26, 176 16,088 8, .341 9,481 36,979 9,484 33,078 7,a39 6,536 3,942 71,618 16, 787 23, 538 19,420 16,348 13,507 39, 667 6,334 13, 308 6,603 66, 217 6,869 12,151 29,432 9,551 14,054 13,254 16, 767 8,283 28, 611 Per capita. 1902 29,070 18, 145 7,482 'ii'iss' 49, 391 4, ,563 35, 243 $4.82 14.28 2.11 41.98 8.65 2.77 18.54 1.80 3.28 2.96 163.02 2.90 2.36 1.68 2.77 28.09 12.52 3.01 6.68 4.21 15.37 17.42 3.12 4.26 3.64 3.26 4.27 16.94 4.28 6.91 19.28 9.50 19.26 2.78 250.41 3.89 8.96 2.01 1.74 1.44 4.97 1.87 14.00 7.26 4.29 43.21 32.13 239.40 4.36 6.18 9.29 1.25 2.60 18.66 3.60 6.08 6.54 3.64 5.14 6.49 2.25 2.64 9.34 3.45 1.79 32.72 1.38 14.65 1.40 4.10 3.17 8.77 5.23 24.79 24.71 9.93 2.75 0.72 3.06 1890 11.67 2.56 21.27 13.88 2.84 28.14 1.72 2.70 2.70 (») 2.87 2.81 0.97 12.00 3.40 123.29 7.68 2.64 6.70 2.29 6.79 4.92 3.25 6.24 4.67 3.70 3.36 19.37 5.48 6.90 39.93 5.88 25.89 3.20 ,626.25 3.33 9.66 2.16 1.75 1.11 3.40 1.65 24.64 5.45 4.74 406. .33 130.39 183.63 6.80 6.74 9.90 1.31 3.06 28.60 3.30 3.60 7.20 3.17 7.91 1880 $1.69 7.08 3.21 2.50 1.47 1.13 2.26 "2.'i9 1.91 1..84 1.46 '"2;43 3.06 l.,57 "'2.' 72 2.06 2.90 2.14 2.84 "s.'oi 2.94 ",2.'i8 2.6;* "s^io 1.73 2.17 1.28 2.70 2.44 4.31 2.46 2.25 2.68 3.60 3.57 4.47 3.73 6.69 15.30 I 2.63 1.53 3.67 ■ 20.35 , 2.38 ' 2.58 1.96 i 1.79 431.47 1.18 I 1.49 46.28 0.75 I 1.22 4.29 1.82 11.94 5.37 44.06 49.65 4.03 3.01 0.85 2.93 2.28 1.05 3.03 2.79 1.23 3.34 TAXATION AND REVENUE SYSTEMS. 885 Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. TEXAS— Continued. Parmer . . Pecos Polk Potter.,. Presidio. Rains Randall Red River. Reeves Refugio Roberts Robertson. Rocltwall . . Runnels. .. »Rusk Sabine San Augustine. San Jacinto San Patricio . . . San Saba Schleicher . . . Scurry Shackelford . Shelby Sherman Smith Somervell. Starr Stephens.. Sterling i , . Stonewall - Sutton Swisher. . . Tarrant... Taylor Terry Throckmorton. Titus Tom Green Travis Trinity. Tyler... Upshur. Upton. . Uvalde.. Valverde.. . Van Zandt. Victoria. . . . Walker Waller Ward Washington . Webb Wharton Wheeler Wichita Wilbarger.. Williamson. Wilson Winkler. . Wise Wood.... Yoakum . Young Zapata Zavalla Not reported rately ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. $721,380 3,977,934 3, 578, 990 2, 226, 158 2,752,960 1,503,788 1,523,619 6,070,029 2, 263, 448 2, 787, 677 1,091,832 6, 479, 030 2,721,431 3,641,885 3, 594, 035 1,071,330 1,426,623 1,680,738 2, 107, 035 3,203,961 1,547,691 1,997,390 2, 299, 859 2, 792, 775 1,112,813 6,5/5,630 676, 422 2, 409, 705 2,601,291 1,302,154 1,522,485 1,805,499 930,479 22,085,180 6, 047, 686 691,343 1,891,850 2,219,426 4,753,677 14,835,681 2,131,220 2,402,991 2,444,685 677, 740 3, 366, 171 3, 723, 937 4, 4.55, 405 6, 894, 130 2,692,370 3, 160, 432 1, 069, 152 6,418,790 4, 626, 695 5, 894, 290 1,131,267 3, 424, 490 3, 856, 960 14,054,280 4, 702, 660 333, 383 6, 388, 210 3, 709, 395 277, 130 2,894,411 1,014,600 1, 668, 657 $786, 078 3, 150, 794 2,281,831 1,465,913 2, 792, 208 933, 349 696, 212 3,960,410 1,546,400 1,767,539 972, 584 4, 869, 420 2, 100, 868 2,766,863 3,117,210 638, 591 951, 775 989, 153 1,632,189 2,606,882 852,869 1,154,207 2,092,117 1,854,150 666, 636 5, 687, 249 592, 377 2, 709, 906 2, 349, 724 1,616,996 962, 773 97,088 18,817,816 4,276,171 1,812,607 1,418,164 4, 756, 027 14, 769, 630 1,727,540 2, 005, 481 1,659,059 679, 874 2, 766, 702 2, 943, 217 2,949,808 4, 720, 600 1,863,370 2, 268, 086 310, 331 6, 436, 376 3,421,370 2,664,272 596, 934 3, 578, 300 4, 949, 956 10, 336, 200 3, 292, 305 210, 098 6, 168, 542 2,411,214 394,840 2,442,906 1, 192, 520 1,345,381 1880 $509,346 746, 568 654,344 2,126,636 "i,"236,'649' 3, 324, 958 817, 669 483, 386 2, 214, 842 308, 381 634,906 701,610 822, 882 1, 139, 484 695, 302 753, 165 3, 274, 484 274, 176 1,076,366 1,042,729 4, 830, 163 629, 184 727, 864 765, 133 2, 159, 689 9,022,062 837, 522 648,211 1,059,511 817,272 2, 120, 979 2, 859, 780 1,442,366 1,703,890 6, 315, 632 1,082,826 793, 229 102, 629 3, 845, 270 1, 006, 259 1,979,257 1,804,617 1, 198, 699 452, 450 10, 433, 637 Per capita. $18,034.50 1,550.25 234. 37 1,106.34 676.57 228.85 1,361.69 192. 21 1,160.71 1,619.74 1,610.37 199.51 300.94 626.08 130.19 160.38 162.41 154.75 815.42 413.15 2,636.61 424.43 901.55 128.88 9,430.62 167.83 192. 49 207.50 384.01 21,155.42 630.43 930. 19 640.38 404.33 450.40 10,950.80 985.34 169. 27 2 698.66 299.12 183.06 198. 65 143.97 12, 036. 26 699. 10 648.66 163.00 470.08 164.16 211.85 614.00 190. 55 203. 73 313.29 1,860.64 670. 56 701.98 346.98 321.69 4, 902. 69 230. 62 166.07 9,237.67 423. 28 202. 92 2, 285. 83 $112,296.86 2, 376. 16 220. 85 1,726.63 1,644.41 238.77 3,723.06 184.62 1, 240. 10 1,426.69 2,983.39 183. 71 361.79 866.23 167.96 128. 51 142.31 134.40 1,167.83 392.54 6,602.32 816.69 1,039.82 129.07 19,309.86 200.79 173.26 252. 11 477.00 1890 1880 $281.87 103.71 139.75 123.68 '786.22' 148.66 274.02 493.25 116.66 74.11 105.21 113.42 814.73 214.03 1,579.10 1,463.18 970.88 457.39 614.51 18,880.00 2,009.43 173. 16 923. 14 406.63 226.88 184.38 130. 69 13,074.50 724.42 1,024.08 181.81 540.30 144.74 207.39 4,030.27 220.68 230.52 338. 12 767.27 740.70 697.96 398.94 11,672.11 213.76 173.07 98,710.00 483.84 334.79 1,226.42 341.34 79.09 149.77 103.50 129.62 220.68 195.78 362. 43 1,023.72 128.40 597.42 333.80 170.40 111.28 103.21 168.08 454.73 119.96 188.82 192.84 205.35 174.37 200.45 253.73 141.37 119.23 160.95 253.62 124.44 LEVIES OE AD VALOREM TAXES. 1902 $4,303 31,738 30, 926 29, 889 24,621 16,060 17,816 64, 406 22, 085 18, 027 12, 431 67,388 29,116 38, 593 26, 530 11,650 14, 582 17,286 22, 737 28,731 12, 331 19,216 23, 073 28,768 13, 036 109, 473 7,809 20, 402 19, 267 10,848 18, 071 16,268 10, 479 553, 943 64,857 3,628 16, 545 23,609 45,424 290,240 19, 900 24,667 24, 365 2,003 37,144 37, 355 49, 995 76, 487 33, 108 33, 226 11,616 86, 002 74, 647 63, 508 12, 672 43,447 102, 783 146,861 45, 673 1,99C 66,288 38, 922 1,629 32, 792 8,892 12, 289 Total. $3,638 18, 117 21,107 18, 690 27, 273 11,433 6,787 47,160 8,892 11,930 10,523 43, 156 16, 733 30, 993 23,535 6,545 9,080 9,643 8,809 20,658 3,838 12,406 26, 082 17,614 6,401 104,259 5,488 21,001 22, 548 22, 249 5, 536 946 400, 576 56, 556 2, 280 12,884 13,914 69, 789 298, 986 13,388 20, ,556 18,614 3,910 20, 461 30,364 26, 462 44, 745 21,969 24, 985 1,785 77,191 68,040 20, 514 6,299 41,955 80,664 85, 301 32,100 1,208 56,923 22, 645 1,778 20,165 12,224 14, 463 1880 $6, 505 9,446 8,203 6,784 31,670 'ii,'446' 61,958 11,183 6,860 33, 005 4,359 8,107 9,149 7,213 14,621 8,777 11,169 71,767 6,006 11,501 11, 572 72, 197 8,484 7,002 12, 383 16,094 135, 055 7,176 13, 834 9,096 20, 988 27, 891 17, 834 24, 204 73, 584 14, 167 9,450 1,614 31,033 14,367 29,684 23,104 17, 123 8,338 Per capita. $107. 58 12.37 2.03 14.84 6.05 2.43 15.92 2.04 11.23 10.47 18. 33 2.08 3.22 6.63 0.96 1.75 1.66 1.59 8.80 3.70 21.01 4.08 9.04 1.33 110.47 2.79 2.22 1.76 2.84 29.63 7.21 10.14 5.79 65.33 8.62 1.80 26.68 5.85 1.71 2.04 1.43 41.73 7.71 6.51 1.83 5.22 2.02 2.23 6.73 2.65 3.29 3.38 20.68 7.24 18.71 3.63 3.12 29.26 2.36 1.73 54.30 4.80 1.78 16.83 $505. 43 13.66 2.04 22.01 16.06 2.92 36.29 2.20 7.13 9.63 32.28 1.63 2.80 9.71 1.27 1.32 1.36 1.31 6.71 3.11 24.76 8.77 12.96 1.23 188.26 3.68 1.61 1.95 4.58 21.73 8.41 9.46 9.74 8.13 108.57 14.28 1.70 13.55 8.23 1.76 1.89 1.47 75.19 10.56 1.63 5.12 1.71 2.29 23.18 2.65 3.91 2.70 8.10 8.68 11.37 3.29 3.01 67.11 2.36 1.62 444.50 3.99 3.43 13.18 $3.05 1.31 2.86 2.24 'i.'si '7'22 2.77 3.76 5.98 1.74 1.05 1.59 1.48 7.14 2.75 4.31 1.17 3.28 2.27 1.38 2.45 2.93 4.89 9.85 2.08 4.45 6.00 1.89 1.23 1.35 1.66 4.43 1.48 2.68 2.67 2.69 2.08 2.96 "i'.bh 2.02 "i;79 2.06 3.62 2.29 XTTAH. The state $118,019,462 $106,110,370 $24,776,279 8406. 53 $510. 38 $172.09 $2,848,322 $1,601,604 $435, 23R $9.81 $7.70 83.02 Beaver 1,244,994 .5,872,264 6, 120, 837 1,941,389 3,978,166 1,293,869 1,721,526 4,076,329 660,000 1,960,990 1,278,575 3.39. 51 660. 17 327. 93 349. 05 482. 43 .387. .38 225. 27 262. 84 142.93 290.04 101. 78 23, 246 133, 140 135, 108 44, 687 60,976 14,917 25, 731 60,210 13,760 25. 423 31; 079 6.34 12.70 7.24 8.02 7.39 4.47 .3.37 3.88 3.61 3.76 2.47 Davis 2,686,461 978, m 397.93 i8.5. .30 , 33,869 12,850 5.01 2.43 1 Organized since 1890. 2 Basad on population reported at the Federal census of 1900. 886 WEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. UTAH— Continued. Emery., Garfleld . Grand.. Iron Juab Kane . . . Millard.. Morgan. Piute... Rich Salt Lake . San Juan. , Sanpete . . . Sevier Summit . Tooele-., Uinta... Utah.... Wasatch Washington . Wayne ^'. Weber ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. 1902 .?l,459,CiliC. 747.280 1,121,905 1.258,612 3,692,083 438,931 1,738,193 969, 5.55 791,231 827,725 42,672,517 300,014 4,609,917 2,163,223 6,517,356 2,597,175 1,219,969 11,204,048 1,419,227 806, 517 343, 855 11,962,813 1890 $909,888 334, 649 817,716 605,003 2,508,774 503, 152 1,451,637 .535,765 511,004 677,5,56 52,171,000 312, 464 2, .588, 158 845,957 3,389,18? 1,321,505 302.396 10,216,916 990, 236 770,700 14. 668, 597 $432, 042 452, 197 348, 186 350,246 393, 468 124, 384 217,000 9,161,686 8.57,318 384, 470 1,009,100 884,425 2,100,000 293,833 769, 142 Per capita. 1902 1890 S291. 06 1 219. 79 882.69 Sas. 52 336. 19 1 242. 37 289.31 461. 91 371. 47 407. 75 523. 08 259. 75 271.48 243. 03 666. 33 315. .35 169. 49 328. 01 285. 90 170. 44 177. 70 464. 70 $179. 25 136.20 1,511.49 225. 49 449. 44 298. 61 359. 94 300.99 179. 80 443. 72 892. 47 856. 07 196.88 136. 47 357.16 109.48 429.86 275. 45 192. 24 1880 $107. 66 130.17 112.86 93.98 220. 68 7.5. 34 171. 81 286. 20 74.18 86.26 205. 06 196. 67 100.39 179. 25 LEVIES OF AD VALOREM TAXES. Total. Per capita. 1902 1890 1880 1902 1890 1880 $28, 271 13,608 19, 594 29, 110 57,087 812.472 3,948 8.176 7,953 40, 615 S5.64 ^ '4.00 15.42 7.83 5.20 82. 46 1.61 15.11 2.96 7.2« 38,995 5,654 $2.24 1.63 6.761 35,990 18, 453 11,791 12,240 5,197 17,586 8,474 7,123 8,728 5,687 4,934 6.290 1,979 2,443 1 3. 18 5,99 8.79 .5.54 6.03 3.08 4.36 4.76 2.51 5.72 1.84 1.32 3.53 1.20 1.93 1,253,010 5,565 92, 890 47,243 806,982 3,124 37,280 20,668 156,663 15. 36 4.81 5.47 5.31 13.80 8.56 2.84 3.33 4.90 18, 462 7,890 1.60 1.77 125, 934 49, 402 23 714 49,840 20, 136 4,517 147, 175 16,786 13,185 12.88 6.10 3.29 0.63 6.45 5.44 1.64 6.19 3.41 2.93 226, 529 36,771 2.05 31,296 18,867 4,434 12,497 9,319 6,074 14,684 6.30 3.98 2.29 13.23 3.48 2.32 2.08 3.47 340,497 235,021 45,629 10.34 3.70 VERMONT. The state Addison Bennington Caledonia Chittenden Essex Franklin Grand Isle Lamoille Orange Orleans Rutland Washington Windham Windsor Gores and unorganized towns §162,787,464 \ 5162,098,513 11,515,025 9,798,292 10, 980, 907 21,636,353 2,582,263 12,297,976 1,276,334 4,327,001 8, 603, 432 8, 428, 799 22, 770, 769 17, 192, 7.53 14, 274, 044 16,818,583 384, 933 12,764,292 8, 429, 129 11,258,041 20, 136, 222 2,444,950 11,835,833 1,497,817 4, 783, 278 9, 292, 489 8, 705, 090 24, 987, 695 14,311,756 14, 316, 6.59 17, 104, 281 230, 981 $473. 60 6, 940, 936 5, 043, 994 7,095,311 8, 517, 332 1,451,132 7,020,371 946, 629 2,626,476 5, 562, 399 4,827,972 11,676,445 6,6.30,647 7,602,700 10,6.54,043 210, 488 527.29 446.24 446.91 634.98 332.59 406.06 278.31 355.23 441.48 382.99 617.85 4.52.35 534.96 520.23 .?4S7.63 $261,24 572.98 412.22 480.37 569.00 257.07 397. 78 389.76 372.79 474.71 393.88 ; 550.43 483.41 639.29 539.47 287.14 229.79 300.56 259. 74 182.97 232.27 229.52 207.07 236.45 218.63 279. 15 261.01 2,84.08 302, 71 100, 822 108, 274 128,218 271,787 19,167 160,411 7,780 57,094 86,017 98, 105 265, 210 301,430 115,340 190, 820 73 .52, 105, 395 121,490 130, 571 148,288 228, 571 40, 183 160, 096 12, 893 71, 566 117,055 106, 126 301,361 212, 060 222, 830 232, 083 222 $1, 745, 111 106, 065 137,361 143, 979 198, 592 32, 787 132, 110 11,566 63, 968 113, 196 88,028 196,619 150, 033 157, 831 212, 114 872 85.52 4.62 4.93 6.22 6.72 2.46 5.30 1.70 4.69 4.47 4.46 6.03 7.93 4.32 5.90 $6.33 $6.25 5.46 6.39 6.33 6.46 4.22 6.38 3.35 5.58 6.98 6.64 7.16 8.39 7.32 4.39 6.26 6.10 6.06 4.13 4.37 2.80 5.04 4.81 3.99 4.70 5.91 5.90 6.03 V1R(!IMA. Accomac ... Albem.irle '. Alexandria^ Alleghany . - Amelia Amherst Appon:iattox. Augusta'' Bath Bedford Bland Botetourt P-runswick. .. Buchanan Buckingham - Campbell 7. ., Caroline Carroll Charles City. Charlotte. . . Che.sterneld' Clarke Craig Culpeper Cumberland- . 3 $601, 890, 938 6, 461,245 7,292,178 2,766, 4!J9 .''.,033.311 1,541,895 2, 669, 4.59 1,443,858 12, 437, 054 2,103,019 5, 187, 979 714,1,84 4,086,117 2, 570, 152 2, .521, 876 1,839,453 4, 734. 020 2, 031,, 'tea 1,079, ns4 887, 787 2,381,359 6, 484, 6.56 2, 896, 977 9.61,. 329 3,623,085 1,160,940 $302, 421, 743 4,774,016 7, 398, 389 5,140,116 2, l,8li, U.56 l,20Ci,n75 2,321,944 1, 131), 643 14, 702, 012 1, 155, 231 4,319,630 669,5,57 3,162.913 1, 4S3, 880 2,S0, 934 1,701,700 12,847,474 2,310,710 .830, 281 .807, 087 2, 007, 510 5, 9,S8, 567 3, 1.5:', 346 ,80:!, 544 2, 998, 493 1, 229, 247 4.014,293 (i, ,522, 848 4, ,554. 120 1. 2.52. 554 1, 1,8.S, 8,39 2,325,745 1,079,875 12, 342, 524 1,033,092 4,236,434 608, 651 2,831,473 1,237.028 399, 736 1, 760, 785 11,1,57,629 2, 192, 384 798, 896 757, 076 2, 189, 029 4, CS3, 007 3, 139, 063 716,102 2, 749, 082 1,208,191 S265, 55 191 84 2,53 111 402.90 I 317.56 170.73 148.36 149. 22 378. 75 373.13 171.88 128, 20 21)5.91 139. 00 241, 14 119.12 220, 09 121.66 .03. 78 176. 36 154. 66 286. 23 366. 75 216. 95 2.53.34 130. 47 218 81) 175 '14 228 49 276 39 235 55 133 07 1.32.30 118.54 397 30 251 85 13S.39 1,30 54 212 \a 80. 05 47 ,S8 118 31 312 69 138 52 53 ,58 159.31 133 15 391.44 209. 53 226. 59 129. 64 $203.93 164.47 199, 98 259, 55 224,23 114.56 124.31 107. 13 .345.63 230. 50 135.76 121.63 191.20 74.04 70.20 113.31 :',07. 80 127.15 69. 96 137.. 35 131.45 186.69 408. 63 188.75 205. 03 120.32 8,36,896,705 $5,018,002 $4,642,202 $3.64] $3.03 63, 338 77,081 47,022 73,680 17,336 29,527 15, 389 133,081 2.5,828 02,415 11,248 1 52, 003 38, 559 ,39,092 17,971 43, 272 20, 131 14,617 10, 545 21, 1,82 60, 049 30, 902 12, 842 30, 878 15, 080 43,844 80, 206 122, 440 25,946 14,481 20,766 10, 229 150,417 11,. 5,52 4',l, 910 10, 848 37, 956 24, 48.5 4, 496 17, 868 223.233 22, 921 12,039 8, 070 21,380 97,264 32, 292 9, 926 27,686 13, .522 48.911 111,590 122,214 14,673 16, 905 32, 360 13, 790 154, 550 7,931 64, 198 8.063 41,870 27,174 6,220 23, 415 199, 369 24,082 10, 8,83 10, 666 29,314 06, 937 34, 501 8,192 41,, 511 15,816 1.88 2.68 6.85 4.15 19.19 1.65 1.69 4.05 4.46 2.07 2.02 2.95 2.09 3.74 1.16 2.01 1.28 0.73 2.09 l.,38 2.64 3.91 2.93 2.16 1.76 1.61 2.48 6.58 2.80 1.60 1.18 1.07 4.06 2.52 1.60 2.12 2.50 1.42 0.77 1.24 5.43 1.37 0.78 1.59 1.42 3.71 4.00 2.69 2.09 1.43 $3.07 2.00 3.42 0.97 2.63 1.63 1.73 1.37 4.33 1.77 2.06 1.61 2.83 1.6:i 1.09 1.51 6.50 1.40 0.82 1.93 1.76 2.67 4.49 2.16 3.10 1.60 ' Based on population reported at the Fedcrftl census of 1900. 2 Organized since 1890. s Exclusive of 81,041,978 not distributable by counties. ■1 Charlottesville city separated since 1890. ' Alexandria city separated since 1890. « Staunton city separated since 1890. ' Lynchburg e'itv separated since 1890. 8 Manchester city separated since 1890. TAXATION AND REVENUE SYSTEMS. 887 Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VAl.OREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 3902, 1890, AND 1880— Continued. 'N'IKGINIA— Continued. COUNTY. I ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Dickenson Dinwiddle Elizabeth (Jity . Essex Pairfax Fauquier... Floyd Fluvanna. . Franklin. .. Frederick i . Giles Gloucester- Goochland . Grayson. . . Greene GreenesviUe. Halifax Hanover Henrico 2 Henry Highland Isle nt Wight .Tames City ^ King and Queen . King George King "VVilliam. Lancaster Lee Loudoun Louisa Total. 1902 Lunenburg. .. Madison Mathews Mecklenburg. Middlesex Montgomery ^ Nansemond. . Nelson New Kent. . . . Norfolk 5 Northampton . . . . Northumberland . Nottoway Orange Patrick Pittsylvania *> . . Powhatan Prince Edward. Prince George.. Prince "William. Princess Anne. . Pulaski Rappahannock. Richmond Roanoke ^ . . . Rockbridge 8 Rockingham . Russell Scott Shenandoah Smyth Southampton Spottsvlvania ^ . . Stafford Surry Sussex Tazewell. . . Warren Warwick w. Washington " . . Westmoreland . Wise Wythe York 8737,770 2, 725, on? 5,0.'?4, 184 1,127,803 0, 257, 117 9,054,563 1,182,034 1,223,223 2, 194, 320 4, 219, 373 1,92B, 119 1,642,286 2, 136, 041 906, 544 697, 071 1,455,265 6,081,217 3,300,536 13,7,')1,664 2, 122, 702 1,222,444 2, 924, 788 815, 837 1,039,305 736,977 1,629,951 1,212,098 2,392,699 11,404,356 2,703,561 1,076,721 1,768,373 759,210 3,431,140 793,532 3,023,386 6, 323, .580 2,581,685 858, 193 15,9.36,540 2, 872, 216 1,681,4.35 2,077,660 2,961,337 3,038,365 1,115,424 5,182,319 1,217,834 3,124,405 1,548,483 ,^,539,841 2.309,391 3, 777, 656 1,643,103 893, 146 4,631,714 6, 155, 426 10, 928, 899 2, 100, 663 1,649,755 5, 302, 232 2,871,034 4,399,791 1,624,885 1,068,012 1,4.37.062 2, 302, 150 3, 548, 803 2, 163, 462 2, 101,. 325 3,926,990 1,274,913 3, 644, 640 4,713,930 800, 462 1890 S994, 642 1,381,155 2, 206, 307 1,093,107 4, 746, 207 9, 431,. 549 1, 139, 805 1,123,306 2,214,723 0, 818, 958 1,400,289 1,446,622 1,6.54,160 772, 598 692, 180 906, 622 5,594,617 2, 588, 368 66, 756, 666 1,833,320 l,124,a38 2,052,568 831,359 1,213,630 1,005,045 1,828,367 875, .500 1,793,071 13,177,046 2,433,617 963,824 2,028,577 778,380 2,098,279 724, 941 2,774,778 3,241,425 2,303,828 556,094 25,255,272 1,455,238 1,191,128 1.167,922 2,658,303 2,331,795 1,213,457 13, 142, 347 1.180,086 2, .397, 007 1,210,809 2,040,047 1,616,8.50 3, 148, 999 3,460,111 867.836 7, 626;243 6,677,413 9,341,420 1,6.36,615 1, 519, 272 4, 526, .578 2,082,213 2,716,004 3,009,171 1,171,621 1,212,047 1,. 327, 132 2,015,075 1,812,511 910,590 3,784,713 1 , 213, 591 917,730 4, 200, 451 726, 323 1880 .S110,744 1,297,940 1,263,168 988, OlS 4,314,008 9,027,312 1, 087, 624 1,175,467 2, 426, 396 6,153,118 1,257,201 1,450,930 1,667,643 826, 405 637, 557 765, 692 4, 448, 676 2,308,087 4.5,249,164 1, 474, 960 1,065,3.56 1,691,502 822, 066 1, 128, 144 1,041,315 1,394,213 779,780 1,527,201 12,122,313 2,492,612 904, 715 2, 239, 28.5 713,516 2,0,54,334 686,498 2, .572, 236 2,230,169 2, 308, .369 485,114 17,717,681 1,311,262 1,039,078 1,048,980 2,524,160 2,090,976 1,107,307 8,595,4.58 1,288,037 2, 328, 257 1,266,915 2,500,430 1,6.32,210 2, 258, 658 3, 425, 210 835,. 561 3,140,966 5,207,194 8,818,140 1,469,995 1,111,290 4,446,989 2,0.39,017 2, 548, 577 2.917,243 1,181,635 1,040,102 902, 935 1,351,. 372 1, 616, 338 341,545 3, 522, 353 1,060,738 261,709 3, 646, 105 696, 113 Per capita. S89.09 174.81 260. 23 117.10 329.91 384. 81 75. 85 136.55 83.92 316.22 173.01 118.02 221). 49 52.27 110.09 144. 60 161.09 187. 16 434. 18 109. 99 214.20 217.29 222. 66 113.15 105.67 200. 39 130. 32 118.54 525. 98 164. 64 91.47 173. 13 90 70 128.08 94.78 190. 32 224. 09 159. 13 181.24 315.03 198.60 104,23 105 92 230. 47 218. 05 71. 25 110 02 178.31 206.71 200. 63 311.22 200. 33 252. 29 18.5. 10 69. 69 285. 61 282. 94 321. 70 114.09 72.06 260. 31 160. 64 188.01 177. 68 129. 53 168.85 ! 187.50 147. 36 241. 75 387.27 132 80 1,35. 47 167. 84 225.32 107.30 S196. 91 102.19 S39. 49 136.47 118.17 108.80 89. 56 284.92 269. 20 417.51 .392.61 79.13 82. 05 118.15 108. 82 88. 64 96. 73 381.37 350. 55 154. 05 142. 96 124. 14 122. 17 53. 68 1 123 12 110 16 162 .52 148. 74 548. 93 100. 69 210 17 1X1 43 147 33 125. 62 151 34 190. 36 121 75 98 43 566. 17 143. 18 84. 75 198. 39 102. 63 82.74 97.20 166. 40 164.61 160.22 100.91 327. 83 141.11 151. 06 100. 84 207. 45 178. 11 85.77 219. 25 173. 86 163. 13 1.53. 81 269. 26 169. 91 246. 21 121 44 2.53.36 246 18 298 46 101 48 70 03 23011 166 85 135.27 211 42 159 14 146. 81 119. 56 101 27 218.90 136 93 1.30 42 144. 49 98. 21 233. 11 96. 02 162. 03 63.24 109.36 91.08 132. 45 124.17 647.13 92.13 200. 30 160.00 151.61 107. 42 162. 78 159. 32 126. 59 101.03 512.02 131.. 59 78 43 212.01 95. 12 ,83. 48 109. 80 154. 09 140. 24 139. 60 87.96 302. 06 143. 28 131. 05 94.03 193. 39 209. 83 86.29 163. 45 164. 77 158. 73 126. 01 272. 38 163. 11 2.57 98 368. 66 116. 13 239. 68 200. .32 298. 24 105. 71 64.49 244. 2.3 167. 68 141. 49 196. 74 163. 87 140 73 89.74 105. 08 218. 46 151. 26 139. 76 119.91 33. 67 247. 67 94.72 1 Winchester city separated since 1890. 2 Richmond city separated since 1890. 3 Williamsburg city separated since 1890. •I Radford city separated since 1890. 5 Norfolk and Portsmouth cities separated since 1890. e Danville city separated since 1890. ' Roanoke city separated since 1890. 8 Buena Vista city separated since 1890. 3 Fredericksburg city separated since 1890. 30 Newport News city separated since 1890. " Bristol city separated since 1890. LEVIES OF AD VALOREM TAXES 1902 Total. 1890 1512,931 1880 .51,212 Per capita 1»{I2 1890 1880 SIO, 984 81., 33 82.55 23, 009 17,990 38,178 1.51 1.33 $1.16 64, 967 .33,195 17, 215 3.23 2.05 1.61 12,717 12, 020 14, 692 1.32 1.20 1.32 07, 101 40, 848 119,470 3.64 2.46 7.46 64, 482 76, 136 88,890 2.74 3. 37 3.87 20,8.58 18,581 16, 991 1.34 1.29 1.28 » 14, 518 14,604 23,363 1.62 1.54 2.10 37,418 33, 222 34, 422 1.43 1..33 1.37 38, 679 66,671 60,033 2.90 3.73 3.42 29,018 16,804 13,942 2.61 1,85 l.,59 14,387 14, 466 18,191 1.10 1.24 1.63 19, 764 10, 170 18, 586 2.10 1.62 l.Sl 13,344 9, 6.58 11,118 0.77 0.67 0.85 7,668 7,615 9,307 1.21 1.35 1.60 20, 340 14, 052 12,451 2.02 1.71 1.48 63,341 63,370 62, 939 1.68 1.84 1.68 31,053 25,883 26,832 1.76 1.49 1.44 111,981 1,013,889 804, 438 3.54 9.81 9.73 .38, 898 31,917 22, 404 2.00 1.75 1.40 17,717 12,937 17, 706 3.10 2.42 3.43 26, 622 18,116 16,868 1.98 1.60 1.59 9, 168 10, 8(>4 11,692 2.50 1.93 2.16 11,146 12,622 12,392 1.21 1.31 1.18 8,846 9,749 14,231 1.27 1.47 2.22 16,371 18,398 16,244 1.89 1.92 1.74 14,048 10,070 10, 143 1.51 1.40 1.65 24, 574 17,931 18,308 1.22 0.98 1.21 82,214 105,177 123,865 3.79 4.62 6.24 23,963 20,200 27,361 1.46 1.19 1.44 15,662 16,421 18, 942 1.33 1.36 1.64 18,669 19,666 21,978 1.82 1.92 2.08 7,689 8,175 9,816 0.91 1.08 1.31 44,419 30,429 34,889 1.66 1.20 1.42 9,522 7,685 9,647 1.14 1.03 1.63 42, 622 30,801 35,938 2.68 1.74 2.15 61,845 41,371 .36,123 2.60 2.10 2.27 22,684 26,538 21,680 1.40 1.73 1.31 8,6,83 7,062 10,317 1.83 1.28 1.87 176,079 497, 220 367,623 3.48 6.46 6.27 22,8.58 11,639 13,439 11.58 1.13 1.47 10.802 9,290 12,326 1.64 1.18 1..55 21,073 14,599 14,623 1.68 1.26 1.31 25,860 26,673 32,200 2.06 2.08 2.47 32, 781 33,812 18, 739 2.35 2. ,58 1.88 18,916 30,746 13,474 1.21 2.17 1.05 64, 467 214,104 148.706 l.,37 3.57 2.83 15,767 14, 168 20,071 2.31 2,09 2. .57 .37,998 24,281 30,251 2.61 1. 65 2.06 17,308 12, 109 14, 471 2.24 1..34 1.44 33, 599 25, 185 20, 022 2. 95 2. .57 2.83 24,611 16,158 16,912 2.13 1.70 1.80 47.9li5 35,849 23,033 .3.20 2. .80 2,03 20,933 27, 171 28,9.58 3.13 3.12 9,989 8,678 12,001 1.41 1.21 1.67 41,880 154, 015 45,825 2,5S 5. 14 3.. 50 90,874 75. 4.59 94, 484 4.18 3.27 4.72 1.38, 352 105,011 93, 822 4.07 3. .37 3.17 34,977 21,276 19,6:?8 1.90 1.32 1.41 23,630 21,208 19,418 10. 32 98 1.13 .58,320 47, 5,30 00.723 2. SO 2.42 3.67 43,868 28, 109 24,248 2. 45 2.10 1.99 43,249 25,804 24, 512 1 . 85 1.29 1.36 1S.0S7 47,341 48,730 1 98 3. 33 3.29 15, 853 12, 343 12,978 1.92 1.68 1.80 20,906 11,514 14,0.30 2.46 1.39 1.90 25, 122 17,2,52 21.487 2.05 1.65 2.14 .59, 334 24,065 22,314 2. 40 1.21 1.74 30.181 22, 050 23,029 3 37 2.74 3.11 26,. 347 14. .570 5,008 4. 80 2.19 2.24 49, 277 ,58, 401 48, 410 1.07 2.01 1.92 16, 438 13,. 349 14,021 1.04 1.59 1.59 61,749 11,002 7,071 2.84 1.18 0.91 60,714 46, 430 49,220 2.90 2.58 3.44 9,005 8,353 9.. 577 1.21 1.10 1.30 888 WEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. A'IRGINIA— Continued. Alexandria city ' Bristol city 1 Buena Vista city ^ . . ChG,dottesville city i Banville city ^ Fredericksburg city Lynchburg city ^ . . . Manchester city i . . . Newport News city > Norfolk city 1 Petersburg city Portsmouth city 1 .. Radford city i Richmond city ^ Roanokecity 1 Staunton city ^ Williamsburg city 1 , Winchester city ^ ... ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. Per capita. 1902 1890 1880 1902 S40'l. 98 1890 1880 55,898,879 1,733,S74 a-i2. 77 276. 65 396. 4u 543. 65 3S3.07 614. 59 372. 33 495. 58 874. 39 442. 76 133. 72 1,574.34 797. 85 525. 46 446. 23 194. 12 481. 67 734, 796 2,624,783 9, 244, 247 1,982,792 12,814,227 3,662,227 11,2.36,272 29,706,683 9,6.W,.')03 2,383,698 .5,667,606 $S, 836, 560 $9, 132, ,330 S389. 62 S421. 70 68,441,466 11,855,866 3,280,242 404, 935 2, 48.'i,907 LEVIES OF AD VALOREM TAXES. $120, 409 32, 457 13, 667 44,824 160,943 34,130 241,976 66, 804 182, 483 618, 541 190,044 66,912 75,214 1,209,979 172, 447 53,877 6, 062 27,271 Total. $192,343 1880 Per capita. 1902 1890 1880 S8.27 6.60 .5. 15 6.77 9.47 6.59 11.61 6.81 8.05 11.46 8.71 .3.75 20.89 14.11 7.64 7.33 13.07 11.96 $8. 48 I S8. 23 'WA.SIIINGTOX. The state S260, 940, 138 S217, 612, 897 S23, 810, 693 ?474. 27 $622. 84 $316.99 89, 002, 727 86, 209, 714 S505, 417 $16.43 $14. 91 S6.73 4, 119, 238 933,000 6, 812, 428 2,013,314 2, 134, 179 3,808,787 4,054,044 3, 966, 648 4,884,595 812, 700 1,213,178 2,379,718 971,630 2, 006, 278 66,922,409 1,815,920 4,351,640 2,418,525 5,683,115 9,755,594 1,406,780 928, 974 2,498,293 28, 293, 413 710, 178 5, 987, 568 474.006 9,790,977 29,150,208 3,816,054 4, 595, 032 087, 437 11, 410, .308 9,943,901 14,910,024 11, 275, 086 2,097,836 804, 889 6, 190, 992 778.92 250. 54 417.94 s 612. 16 345. 95 276. 78 562. 12 479. 70 925. 11 3 178. 15 2, 732. 38 606.76 515.13 387. 31 552. 74 252. 39 3 448. 44 363. 41 3.W.68 780. 39 360. 92 3 198. 12 3.59. 99 601.38 229. 09 389.36 253. 48 362. 12 473. 57 '361.95 460. 66 2.3S.94 571.62 394. 26 560. 31 411.00 999. 92 609.42 669.37 140, 784 29, 400 257,738 41, 450 80,141 119,179 101,859 107,749 121,736 28, 464 28, 935 (13,517 22, 872 82, 278 2, 289, 573 51,028 121,638 96, 445 162, 090 236, 624 61,4S4 26, 381 84, 792 1,408,388 20, 834 228, 984 23,920 418.730 890, 703 150, 456 163,8.53 21,748 366, 7(18 388, 663 374,362 211,272 31, 505 15, 599 197, 734 26.13 7.89 15.81 3 10.54 12.99 8.66 14.12 13.03 23.06 »6.24 65.17 16.20 12.13 15.88 19.20 7.09 312.63 14.49 10.20 18.84 12.85 ' 6.41 13.44 24.96 6. 72 14.89 12.79 1,5.49 14.47 3 14.27 16.42 7.56 18.30 15.41 14.07 13.84 15.02 9.87 21.38 Chehalis 481,330 522. 62 10, 347 11.23 Chelan 2 2,292,203 4,057,460 3,877,770 2, 120, 640 1,298,410 133, 679 946,055 2,796,118 876, 414 827. 21 346. 52 ,578.00 358. 40 410.76 209.53 172.14 393.66 425.03 • 32,978 109,205 69, 631 44, 460 23,415 3,402 27,377 47,035 18,538 11.90 9.33 10.36 7.61 7.41 6.33 Clarke 4.99 6.62 Cowlitz 8.99 Ferry 2 987, 490 1,912,310 967, 112 4, 642, 653 44,045,275 1,915,601 5, 674, 326 2,201,600 3,816,741 6, 138, 697 1,200,796 462, 001 2,110,022 37,631,831 540, 137 ,5,936,340 199, 870 4, 625, 173 22, 692, 865 1,1.59, 987 6,556,866 494, 250 10,046,721 14.010,280 11,064,390 4,840,553 1,418.81 490.71 541.19 664.80 688.33 414.27 646. 60 426. 09 331 . 92 651. Si 424. 91 314.93 484. 17 738. 75 260. 68 678.67 258. 23 643. 24 606. 36 267. 22 077. 71 196.67 821.80 7,53. 61 679.01 1,002.92 15,105 37,731 15,763 126,427 1,118, .370 29, 806 95,218 46, 324 104, 795 121,207 28, 103 11,280 42,140 902, 369 9, 344 123,363 4,108 97, 705 659, 263 29,910 129,417 10,429 147,171 473,781 220, 109 88,059 21.70 9.68 8.82 14.99 17.48 6.45 10.85 8.77 9.11 13.02 9.94 7.69 9.67 17.71 4.51 14.10 6.31 11.48 17.69 , 6.89 13.38 4.13 12.04 25.48 11,52 19.88 Garfield I'll and 300,683 477, 194 1,987,476 995,247 33i.72 278. 73 2.S7. 62 ,572. 64 ■ 6,926 13, 630 64, 660 16,759 6.37 7.96 9.36 9.64 Klickitat 981, 585 776, 606 242.07 298. 69 366.94 25, 723 17,846 6.34 6.86 234,-472 4,322 0.76 Okanogan Pacific 273, 761 1,678,202 181,907 166,' 526' 408, 901 821,860 178,794 1,588,147 246, 896 3,873,610 071,326 1,7.39,353 946, 65;! 166. 42 505.63 191.89 6. 930 30,079 3,917 4.21 9.05 Sfl.n Jnan 4.13 Skagit 193. 48 294.81 192.83 143. 61 485. 67 153.88 444. 43 214.00 247. 98 336.77 2,818 10,726 14,793 3,934 ,37,492 6,104 74, 297 13, 692 29, 160 15, 947 3.48 Snohomish 3.47 3.16 11.47 Wahkiakum Wallawalla 3.23 8.52 4.33 4.16 Yakima 6.67 WEST ^'IRGINIA. The state '$2.5.5,416,169 $180, 904, 770 S139, (122, 705 8256. 93 $245. 11 8226.70 $5, 500, 743 $3,2,53,900 $2, 056, 979 $5.62 $4.27 $3.33 4,016,368 6,354,176 1,562,825 2, 366, 697 3,477,416 8, .336, 301 1, 170, 436 1,297,773 3, 887, 224 6,837,343 2, 929, 461 6,677,739 715, 152 1,728,716 3,617,670 5, 413, 469 871,918 440,277 2, .373, 637 3, 668, 447 2, 249, 003 5, 508, 529 582, 400 1, 639, 662 2, 777, 669 2, 550, 473 537, 988 342, 108 1,669,291 1,375,575 277.03 323. 81 184.82 118.92 474. ,34 274.37 109.98 144. 74 277.84 199. 48 230. 63 367.06 103.87 124. 12 543. 10 229. 43 106. 92 94. ,50 194. a3 173.71 189. 47 316.95 100.00 167. 63 461.93 186.22 88.60 98.88 I0S.2O 118.99 77, 134 107, 401 22, 192 58, 463 71,370 247, 766 31,718 38, "177 80,826 169,041 51,264 105, 679 10,727 33,200 55, 133 127,000 16, 818 9,202 33, 280 71,726 20, 767 73, 258 14,3,56 26,123 42,720 65, 717 8,644 7,761 24,066 31,374 5.32 5.47 2.02 2.94 9.74 8.16 2.97 4.29 5.78 4.93 4.04 5.65 1.56 2.38 8.2s 5.38 2.06 1.98 2.73 3.49 2.26 4.22 2.46 2.67 7.10 Cabell 4.05 1.41 riav 2.24 2 28 Favette 2.71 1 Made independent of county organization since 1890. 2 Organised since 1890. ■■' Based on population reijortcd at the Federal census of 1900. * Exclusive of S72,000, valuation of the Pullman Car Company, not distributable l>y counties. TAXATION AXD REVENUE SYSTEMS. 889 Table T.— ASSESSED VALUATION' OF PROPERTY SUBJErT TO AD VALOREM TAXATION. AXD LEVIES OF AD VALOREM TAXES, TOTAL AXD PER CAPITA. LY COUXTIES: 1902, 1890. AXD 1880— (ondnued. AVI->T \'IlUiI XI A— Continued. ASSESSED VALUATION OF PROFEBTY SUBJECT TO AD VALOREM TAXATION. LEVIES OF AD VALOREM TAXES. Gilmer Grant Greenbrier. Hampshire. Hancock- - . Hardy , Harrison. . . Jackson Jefferson... Kanawha . . Lewis Lincoln Logan McDowell. . Marlon Marshall MasoD Mercer Mineral Mingo J MonongaliA Monroe Morgan Nicholas Ohio Pendleton.. Pleasants. . Pocahontas Prepton Putnam Raleigh Randolph.. Ritchie Roane Summers. . . Taylor Tucker Tyler Unshur Wayne Webster... Wetzel Wirt Wood Wyoming-. 1902 $;,Slo.7o6 f 2, .524, .5»j 5. 778. (j.M 2. MS. Fj(a :j, I'jy. :J47 2, t>i:j, 477 ]2,ri42.f.3S .•;, 7,yj, (181 ',489. .319 10, «ii', 4.M 5,004,6.55 l,74!t,8fi9 1,122,05.3 4,04.5,831 11,35.3,110 8. 1^44, 8.32 4,.324.85S 4, 728, 709 2, 377, 968 7,630,404 3,110,712 2.290,004 2,247,943 2.5,f«9,2% 1,5.52,084 2, 427, 786 3,205,234 4, 691, .584 2,-39.5,982 2, 441, 241 4, 280, 722 4, .330, 165 2,043,511 2, 420, 760 .5,132,816 2,881,581 5, 9:39, 610 .3, .377, 882 4,096,001 1,649, .524 5,2.52,917 1,6.3.5,1.50 12, 660, 726 1, 413, 100 ( 18SH) ?1. 049. 744 2. 28.8. .58»J 5,732,8.3.5 3, 376, 02fi 2,995,094 2,846,884 8, S51 621 3,418,636 7, 629, 224 8,166,380 3,484,491 1, 169, 089 1,146 703 834, 327 6,00.5,662 7,038,842 .5,909 4.58 1,978 429 4,432 611 .5,379,001 3, 131 376 2, 153, ««; 976,802 20,737,887 1, 735 062 1,267 l^tl 1,894 729 4, 048 841 2,417 071 \.V.*I 871 },iyt'. 708 2, 865 002 1 , 547 847 1, »)'•> 764 4, 282, 916 1 1,061 7X(I 2, 285 245 :i,im 3111 2, 593 6!lj (i)2 767 2,672 068 l,:)2n 1,34 9,214 32.5 488 870 1880 S8.8(,, 290 1 . '■7(1, 979 4, 122, i;73 2,510.828 1,987, ,512 2, 428, 122 8,023,109 2, .585, 868 6, 179, 460 5,230,013 2, 707, 904 894, 739 686,280 418,342 4,241,641 4, 716, 156 5, 776, .570 076,009 2, 710, 346 Per capita. 1902 1890 1880 Per capita. 4,.5.50,&52 2, 785, 622 1,080,088 679, 703 17,199,170 1, .587, 953 1,126,793 1,. 57.5, 461 I 3,037,-323 1 1,743,294 j 854,936 j 1,091,822 1,847,4.57 1,102,474 ! 821,9.52 3,338,705 ' 479,702 , 1,84.5,976 2, 302, 460 1,9.36,042 .337, 913 1,632,148 975, 386 6,6.51,715 ' 779,263 : .?1.57.47 342.60 t 272. 41 247.27 4MJ. 71 311.13 i 417.-52 1-58.07 405-30 180- .39 294.49 107. .54 149. .55 220.84 320- 51 313- .39 225-99 177-05 302- 65 194.07 .387.06 2:14.87 .309. 37 190.25 520 «l 167.63 250.11 I 359.17 I 202.22 133.64 187.73 22b. 76 22). 70 1 $107.71 336- 46 317-89 295-65 330. 21 194.35 304. 43 223. S2 lia,. 42 170-44 ! 218.07 140-79 3-55- 45 I 110.47 466-96 376-22 403- Ki 179.73 484.10 191.00 219-22 104-01 103-30 ! 114.29 1 289-83 339-47 2.58-47 12;j-04 306-79 S124-09 337-00 2.J3.67 242-22 407-11 3.57.. 39 397. .5fr 158. .53 411.83 161.09 208.60 102.38 93.04 ; 136.09 246. 04 2.50-27 259-08 90-63 314-06 342-50 I 2.51-94 ! 319-39 104.82 ! 499-02 199.18 168. 14 I 278 06 198 91 U.K. .53 124-09 141.30 172.37 101-15 137-74 352.59 104.39 191.04 240.31 139.05 .304-09 242-21 18fi- 96 94-10 4.59- 17 197- 96 180.11 281-79 1.59-10 1.53.26 116.05 134.76 137-11 90-49 90-99 291-47 1.52 24 100- 71 224.65 131.. 36 1902 1890 839,493 j 34,-304 88,094 i 44,874 I 45,759 ; .?1S,371 27, 691 76, 909 40,512 34,817 120. 02 10.5-37 38,270 12,9lfl 1.58.66 117- 46 122,022 51,776 140- .33 • 137.30 40. 3.89 30, 449 .322- 04 260.00 .335,306 226, 466 78. 2(i 180. .30 28,130 9, 728 1880 .?12,972 21,337 4.3, 7.53 26, .568 24,237 31,547 30,761 17, .501 242, 100 128,903 86,073 96, 627 58,704 37,265 98, 814 90,503 92,648 331,592 215, 372 116,5.36 82, 970 51,497 38,290 43,746 21,039 16, 140 18,401 21,099 16,316 115,475 16,269 4, .540 246, 759 95, 821 46, 4.52 203,078 117,088 69. 176 121,075 104, 768 77, 616 10.5,282 38,293 8. 857 90,261 03,371 34, 682 05, 348 166,332 80,002 52,082 56,642 40,484 .31,113 42, 613 30,696 19, 609 43,837 17,078 12, 4iX) 5.33, 116 404, 906 279, 084 23, 892 23,485 29. 482 51,342 23,278 17,1.91 .50, 399 21,474 22, 437 1'8,009 65, .537 44,222 .52. 157 40, 903 .33.109 49, 719 24, 870 1 1 , 894 99, 105 27,860 11.969 95, 632 53,844 .34,348 .57,903 33, 490 19,820 57,035 30, 465 10,4.55 104,861 57,061 31,788 70,080 24,9.52 11,235 101, .546 42, 932 2.5,031 64.813 49, 068 25,282 64,117 48,115 22, 485 1902 1890 1880 4. 60 4.15 3-78 0-78 4-00 6.17 5.81 4.82 2.09 2.46 f 1 . 8.S 4.07 4.26 3. .56 6.43 4.07 5.88 3.09 5-82 5.04 3.24 1.92 1.90 SI. 82 3.85 2. 91 2. .5<) 4.96 2.-58 4.22 2-28 0-17 3, -59 2.89 1-85 2-09 .5.49 2.23 1.48 7.10 4-62 2.70 7. .38 5. 08 3.67 4-9(i 4-5-> 3-48 4-31 2.. 39 1-19 6.!I2 5.24 4-02 6-33 7-88 5.09 3-48 4-27 3-26 2-71 .5-70 4-54 3.39 3.71 1-83 1.73 0.81 9-74 7-46 2. .58 2-70 3-68 6.29 3-09 2-a3 5. 65 3-15 4-01 .5.09 3-22 2-32 2.91 3-27 2-91 3.82 2-69 1-60 .5.25 2-39 1.37 4.94 3-24 2-55 2. 79 2-19 1-63 3-38 2-78 1-82 6. 75 4.70 2.78 4.73 3.86 3.57 5. 20 3-59 2.20 4.29 3-86 2.47 2. 61 2- .58 1.53 0, 552 3-95 2.71 2-04 41,629 5.07 3-25 2.99 25,710 3-80 3.24 3.62 123,482 9-41 7-d2 4.94 10, 496 3-19 1-56 2-43 WISCOX.SIX. Adams.-. Ashland - Barron . . Bayfield. Brown,- . SI,. 504. .340, 000 Bufialo.-- Bumett,-- Calumet. . {]!hipT>ewa . Clark Columbia- Crawford - Dane Dodge Door DougIa.s Dunn Eau Claire... Florence Fond dn Lac. Forest 6;ates2 Grant Oreen Green Lake. 3,005,641 8,797,696 6,999,103 11,100,230 25,063,131 8,735,111 1,7.53,746 13, 136, 2.30 11,909,8.53 11,614,3.51 20,125,894 5,. 396. 128 71.164.746 49,084,256 5,035,027 24, 2.34, 548 10. .527, 883 13; .5.57, 319 2, .327, 141 39,881,679 3,. 342, 723 3, 123, 4.50 28,947,749 26,808,3.32 13, 250, 132 7,066,252 1.025, .502 8,6.55,270 1.680,806 4; 749, 719 7,022,608 2,. 387, 852 093, 269 6,874,701 6,664.424 4,048,421 10, 6.39,. 873 2, 1.33, 498 24,663.4.57 14, .507, 975 2,2.58,419 27,617,073 4,512,9,50 9,111,409 1,279,404 17,210,076 843, .529 .;438,971,751 .?705. 27 8342.09 I S.3.33. 69 . 66-i 2. 0.37 1.423,754 1.6.56.987 708. «J2 6, 243.. 322 3.113.214 .506', .503 6,762,710 5,4.54,221 3,172,877 11,060,283 2.900 347 22, 3.59 141 20,203 920 1,322 218 640 .377 3,913 484 5,063 482 8, .570. 686 I 10,074,489 I 4,609,492 I 1 Organized since 1890. 11,674,850 9,704,324 5. 332, 190 .329. 93 405. 82 273. 87 740. 21 515. 43 .524. 03 214 13 i 772.58 I 404.29 I 426. 28 838. 74 ' 314 79 3.988. 16 1 . Om. 36 .306. 23 018. 21 413. .59 418. 14 699. 47 815. 84 1,0.36.82 442.35 7.38. 84 1.144.09 838.31 148.80 431. 40 109.03 042. 72 179. 31 149.27 1.57. 81 .353. 07 265. 06 228 62 375. .30 133. 45 413.97 .322. 51 144.01 2, 0.50. .57 199. 12 297. 05 491.32 390.36 833. 63 233. 85 469. 58 .301.36 .302. 28 913. 25 1.50. 48 1.250. .39 1&3. 21 200.49 101. .31 340. 48 352 09 290. 12 394-10 185- 40 420.02 4.39. 88 113.54 977. 07 232. 71 2.53. 20 308.43 440. 01 308. 17 820,-503.363 ;S13,191,899 S5,8.38. .?9. 01 49, 343 29,776 17,3.50 .3.56, 397 355, 414 23, 104 109.285 100, 1.54 27, .544 208, 431 112.998 9, 627 308, 179 212. 377 213,171 68. 139 111.477 307.079 194. 455 135, 2 (organized since 1900. .5.42 16.39 6.02 17.90 7. .57 6 43 0.26 6.11 7.92 0.36 7.96 7.02 5.54 17.79 8.21 11. .50 1.3. 61 8.28 21. 13 15. 79 7.84 8.61 8.59 4.32 2.57 17.71 14-82 6. .50 3.92 1.5.29 17.07 5.42 0.20 4.87 3.00 4. .59 4.81 4.62 1.60 8.42 7.61 8.63 6.31 6.24 4.11 4.19 .3.26 7.18 4.05 .5. 64 2 97 4.19 2 76 60.05 12 30 .5.83 3.75 8.34 ,5.28 14.40 0.66 .5.02 24. 64 5. 10 3.09 5. .59 3.78 5.78 4 93 890 WEALTH, DEBT, AND TAXATION. Table 7.— ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND LEVIES OF AD VALOREM TAXES, TOTAL AND PER CAPITA, BY COUNTIES: 1902, 1890, AND 1880— Continued. WISCONSIN-Continued. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Iowa Iron 1 Jackson.. Jefferson. Juneau... Kenosha . . Kewaunee . Iva Crosse . Lafayette . Langlade . . Lincoln Manitowoc. Marathon.. Marinette . . Marquette. . Milwaukee.. Monroe . Oconto Oneida Outagamie. Ozaukee. Pepin Pierce Polk Portage . . Price Racine . . . Richland. Rock St. Croix. Sauk Sawyer Shawano... Sheboygan. Taylor Trempealeau. Vernon Vilasi Walworth . . . "Washburn . . . Washington . Waukesha.. . Waupaca Waushara . . Winnebago. Wood S17,773,131 4, 465, 319 6,008,190 34.622,220 8,845,936 19,228,429 7,782,736 32,179,599 19,100,664 4, 823, 273 .5,846,817 28.688,323 13,980,132 13,835,766 4,661,244 349,082,648 12, 120, 238 7,809,389 7,061,647 32,061,758 14,995,433 2,741,422 10,895,915 6, 399,. 564 13,22.5,464 3,893,011 36,761,931 8,910,294 61,066,795 11,995,084 21,785,0,36 2,894,411 8,188,075 41, 698,. 564 5,017,469 10,0.58,993 12,683,178 3,038,142 38, 540, 9.52 2,781,704 23,087,201 42. 888, 512 13, 693,. 580 7,332,034 46,041,341 9. 326, 361 Per capita. 1880 87,012,548 2,477,646 11, 444, 784 2, 192, 428 6,504,675 3.960,826 13, 770, 619 6,447,422 1,403,953 3,334,564 10,978,871 4,827,435 4,872,737 1,393,684 119,688,868 3,361,037 2,856,141 2, 434, 049 9,860,616 6,589,339 1,110,976 4, 3.55, 989 2,443,809 2, 846, 623 2,971,118 16,810,878 3,826,214 19,964,562 6,026,000 8,398,469 1,432,027 2,990,371 17,. 527, 008 S,S7.820 3,431,101 3,li62,161 16,260,564 908, 170 10,934,775 17, 932, 136 3,8.55,603 2,428,326 17,205,277 2,0.50,074 $6,876,119 2, 415. 157 12,111,378 2,978,687 2, 433, 918 7, 243, 957 9,242,464 1,607,076 11,211,022 3,286,547 3,182,892 1,746,326 63,774,035 4,721,806 4, 320, 688 7,809,014 6,121,904 1,166,071 4,021, 4:i0 1,808,738 2,663,366 1,330,257 13, 234, 183 3,718,319 20,301,762 5,286,206 7, 663, 470 2,4.55,:i.51 14,442,2.52 1,012,130 4,321,219 4, 423, 707 9, .595, 681 14,921,595 4,075,421 2,655,215 15,300,2.^9 1, ,564, .'<2S 1902 S770. 80 677. 18 343. 13 100.09 427.73 802. 05 454. 36 749. 41 923. 32 348. 83 335. 81 662. 92 303.57 432. 67 435.83 1,016.26 424.27 349. 32 719. 26 677. 07 892. 21 362.78 468. 98 .336. 22 440. 36 374.18 774. 30 453. 46 978. 67 447. 83 661. 46 693. 60 283. .33 817. 04 427. 05 429. 69 438.82 .592. 11 1,294. .32 441. 19 980. 56 1,209.29 423.21 440. 63 779. 62 3.37. 04 $317. 07 1.56 84 341. 33 128. 05 417. 47 245.21 354. 90 318. 16 148. 33 277. 70 290. 21 158. 96 239. 99 144. 04 506. 94 144.80 190. 30 485. 84 264. 86 440.96 160.27 213. 69 188.46 114. 75 665. 07 463. 62 200.11 461. 93 260.43 274. 68 724. 34 155. 46 412.61 131. 90 181. 35 145. 84 683. 65 310.38 480. 63 5.38. 99 143. 90 179. 78 343. 44 113. 10 181. 80 376. 64 191. 16 507. 98 16.3. 98 267. 67 434.36 799. 14 298. 92 191. 96 366. 47 196. 04 388.16 218. 53 438.74 271. 94 331. 28 187. 13 226. 54 180.66 149. 65 1,694.59 427.99 204 60 622. 93 278. 87 263. 27 236. 75 422.21 437. 96 251. 39 190. 39 544. 12 409. 34 516. 30 194. 48 209.29 357. 99 174. 24 LEVIES or AD VALOREM TAXES. Total. 1902 5175,682 118,682 139, 623 305, 378 150, 408 181, 877 103,253 617,266 176, 438 129, 142 233,146 380,241 370, .501 287, 628 65, 244 4,420,172 239,562 157,487 140, .555 419, 449 129,792 51,865 153, 974 126, 885 214, 700 164,063 416, 459 141,068 537,576 186, 706 267, 502 62, 318 166, 756 459,055 168,011 157, 442 200, 376 99,935 333,024 76,844 159, 182 336,621 262, 630 88,476 611,700 240, 329 1890 §109,215 86, 947 200,880 88,083 150,710 73,723 329,0.50 124,616 76,223 115,985 220, 340 198, 410 166, 173 40,989 2,669,065 141, 291 92, 341 120,080 265,760 76,057 32, 786 113, 855 93, 344 114,665 144,093 317, 420 127, 747 264, 301 140,565 176,751 68, 946 85, 244 308,142 80,214 105,290 118,753 201,720 49, 061 126, 281 223, 801 127, 330 68, 1.57 465, 219 115,089 1880 S112, 473 43, 104 134,219 48. 360 69,683 29, 199 131,001 64,902 39, 272 136, 391 64, 831 37,749 20,822 1,234,229 63, 333 69, 728 106, 228 33,660 16, 369 50,618 34,933 70,662 19, 586 153, 588 45,420 197,130 78,028 71,222 36, 841 132,904 31,238 47,616 47, 581 Per capita. 101.. 882 50,825 90,251 01,985 26,710 198, 298 49,060 S7.62 18.00 7.97 8.83 7.27 7.59 6.03 14.37 8.48 9.34 13. 39 8.79 8.05 8.99 6.10 12.87 8.39 7.04 14.32 7.72 6.67 6.49 6.67 7.16 16.77 8.77 7.26 10.30 6.93 8.12 14.93 5.77 8.99 14.30 6.73 6.99 19.48 11.18 12.03 6.76 9.46 8.12 5.32 10.36 5. .50 5.99 5.14 S.67 4.56 8.48 6.15 8.06 9.66 5.82 6.63 7.64 4.24 10.88 6.09 6.15 23.97 6.87 .5.09 4.73 5.69 7.20 4.62 27.40 8.75 6.68 6.12 6.07 6.78 29.82 4.43 7.25 11.92 5.67 4.73 7.24 16.77 5.65 6.73 4.75 5.05 9.29 6.35 1880 3.24 4.17 3.10 5.14 1.85 4 84 3.05 19.63 3.64 3.20 4 23 2.34 8.91 2.93 7.08 3.70 2.17 2.47 2.85 3.49 3.99 24 95 4 97 2.50 5.08 412 3.66 3.89 13.62 2.77 2.05 2.17 3.12 2.96 211 4 64 .5.46 ■\VYOMlXG. Albany.. . Bighorn!. Carbon... Converse. Crook Fremont. Johnson.. Laramie. . Natrona., Sheridan . . . . Sweetwater. Uinta Weston .?43, .348, 3.56 4.4.85,764 2.910,194 5,080,029 2,. 521, 802 2, 139, 891 2,033,380 1,996,894 6,344,930 1,989,405 2,614,174 4,208, li;5 5,369,167 1,654, .".61 3,. 563. .500 2,125,348 1,472,200 l,K:i2,544 1,789,076 7,7.5(i,,S41 liO.S,911 1,221,790 3, 11 7,. 584 3,422,932 1, 363, 315 2, 493. 799 3, 643, .509 1,307,514 S4,50. 40 .5535. 98 8655. 24 81.074,337 .5784,333 5230,228 $11. 16 $12.92 " $11.07 378. 57 480. .SI """.519." 69' 776. 24 629. 68 744. 03 7.59. 05 4IC. 35 .556. 59 619. 57 630. 96 434. 33 662. 89 539. 08 "766.' 30" 122, 138 59,767 96,6.57 64, 694 62, 646 68, .851 48,069 181,745 49,210 76,6.33 91,043 108, 903 44,091 117, 158 47,563 10.31 9.68 9.77 17.63 18.35 12,85 18.30 9.31 24 04 10.86 11.47 8.16 13.11 13.22 10.28 514. 28 82,524 66,315 39,982 41,192 38,069 189,994 16, 182 30, 133 52, ,369 80, .353 30, 062 41,184 12.04 24 22 17. 10 16. 72 ' 16. 15 11.32 14 79 ' 15.28 10.60 10.20 12.41 11.98 ""'5.S4."92" 760 06 325. 1 1 971 .Sli 64,792 10.11 370. .38 630. 00 476. 98 491 99 1,. 122. 69 454. 16 36,090 40, .599 14 09 14 10 1 Organized since 1800. TAXATION AND REVENUE SYSTEMS. 891 Table 8.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY STATES AND TERRITORIES; 1902. i3TATE OK TEERITOKY. Continental United States. North Atlantic division. . New England . Maine New Hampshire. Vermont Massachusetts . . . Rhode Island Connecticut Southern North Atlantic . New York New Jersey Pennsylvania South Atlantic division. Northern South Atlantic . Delaware Maryland District of Columbia Virginia West Virginia Southern South Atlantic . North Carolina South Carolina Georgia Florida North Central division.. Eastern North Central . Ohio Indiana . . . Illinois Michigan.. Wisconsin. South Central division . . , Eastern South Central. . Kentucky Tennessee Alabama Mississippi Western division. Rocky Mountain. Montana — Idaho Wyoming... Colorado New Mexico . Basin and Plateau . A rizona Utah Nevada Pacific . Washington. Oregon California — S35, 338, 316, 883 Western North Central , . . Minnesota Iowa Missouri North Dakota. South Dakota. Nebraska Kansas Western South Central Louisiana Arkansas Indian Territory Oklahoma Texas ASSESSED VALUATION OF PROrERTY SUBJECT TO AD VALO- REM TAXATION. Total. 15,765,426,081 4,924,027,348 228,897 092, 195 787,464 426,287 398,204 094,301 10,841,398,733 352, 204, 162, 3,U5, 424, 952, 3,918, 912,936 560,540 925, 257 i, 096, 772 1,783,072,950 68,982,660 732,271,233 223,391,972 .502,938,916 265, 488, 169 1,113,023,822 346,878.923 195,786,316 467,310,646 103,047,937 10,806,802,354 '7,361,138,447 1,990,885,388 1,417,362,766 1,030,292,435 1,418,251,858 1,504,346,000 3,445,663,907 761,760,274 572,840,391 1, 246, 400, 682 133,876,357 187,531,381 180,091,192 363, 163, 630 3,301,239,995 1,654,797,696 711,258,014 406,215,016 296,135,540 241, 189, 126 1,646,442,299 315,583,468 224,401,113 2 16,200,000 72,685,986 1,017,571,732 2,568,751,681 683,045.620 185, 725, 657 61,335,113 43,3^8,356 354,u02,o01 38, 633, 993 186, 427, 357 39,083,228 118,019,462 29,324,667 , 699, 278, 704 260,940,138 148,099,602 1,290,238,964 826,415,300,744 Real property and improvements. 12,916,921,140 3,889,147,620 282, 302, 480 149,740,380 120,831,099 2,434,898,295 335,335,546 566,039,820 9,027,773,520 5,297,763,882 799,326,858 2,930,682,780 1,852,233,467 1,255,211,127 67, 372, 897 491, 199, 023 208,519,436 327.514,991 160,604,780 597,022,340 178,892,819 107,021,590 247, 492, 264 63,615,667 7,750,917,329 6,304,600,075 1,396,180,471 884,654,400 710,571,904 1,086,816,327 1,226,376,973 2, 446, 317, 264 647,6.54,760 410, 189, 783 813,183,009 85,433,330 131,612,117 116,272,704 242,071,551 2,136,366,847 1,092,473,737 476,099,140 297,964,660 172,690,829 145,719,108 1,043,892,110 214,270,826 142, 774, 533 34,244,148 652, 602, 603 1,758,862,961 370,877,301 Personal property. ?7,456.818,500 $1,466,197,639 2,714,252,495 1,034,879,728 926, 417 361,815 956,365 527,992 062,668 054, 481 1,679,372,767 672, 153, 8.53, 149,054 233, 682 990,031 726,761,318 1,609,763 176, 14, 112, 1,872,536 ;, 959, 549 , 175, 632 362,485,058 109,394,463 61,049,273 162,924, J16 19,116,406 2,669,731,016 1,868,736,027 594,704,917 344,906,021 319,720,631 331,436,531 277,969,027 700,994,989 114,105,614- 109, 168, 678 312,348,576 27,962,089 42,403,090 34,123,515 60,883,627 866,334,987 383,972,386 145, 766, 726 49,923,053 123,444,711 64, 847, 897 482,362,601 73,090,656 81,626,580 2 16,200,000 38,441,838 273,003,627 579, 738, 684 86,471,577 35, 618, 690 14, 892, 124 218,167,866 15, 727, 044 196, 846, 348 67,217,516 16,051,910 20,338,204 77,292,890 15, 946, 829 111,961,367 ' 62,362,691 23,336,560 68,515,498 20,109,309 15,746,668 27,400,665 9,'215,3.58 1,276,024,293 , 330,529,645 198,200,934 103,330,796 974, 492, .563 45, 888, 131 33,707,716 260,933,798 Other property. 134, 262, ■ 134, 252, 446 134, 252, 446 317,101,987 153,585,563 65, 413, 430 62,464,376 25,707,757 163,516,424 68,691,641 27,716,463 56,893,466 20,316,864 486,164,009 187, 802, 345 187,802,346 298,351.664 63,481,930 120,869,097 20, 480, 938 13,616,174 29,694,973 60,208,562 298,539,161 178,351,673 89, 402, 149 58,327,303 30,622,121 120,187,688 28,221,9 91,965,602 230,150,036 116,321.971 32,036,565 9,664,513 S,118,02S 68, 641, 745 6,961,120 22,103,299 22,103,299 92,724,766 10,851,073 11,061,090 64, 812, 603 ?724,730 639 288,242,080 LEVIES OF AD VALOREM TAXE.S. 76,306,035 6,866,776 4,166,443 1,910,538 49,219,496 6,132,962 8,020,830 211,936,045 132,711,107 20,956,483 58, 269, 456 46,365,049 27, 768, 143 1,316,451 10,698,304 3,350,880 6,895,765 6,. 506, 743 18,696,906 3.975,366 3,736,344 8,204,167 2,681,040 267, 430, 997 172,421,480 47,4,59,657 27,968,418 53,013,308 23, 476, 734 .20, .503, 363 95,009,517 11*760,618 22,602,580 21,784,669 4,186,004 4,329,196 9,499,416 14,847,136 67,161,790 27,167,002 10,461,813 7,626,068 4,899,555 4,179,566 29,984,788 8, 478, 370 4, 446, 867 271,000 3,106,036 13,683,526 66,546,623 19,211,880 4,091,544 1,895,396 1,074,337 10, 740, 770 1,409,834 6,099,7.50 1,6.34,481 2, 848, 322 616,947 41,234,993 9,002,727 4,920,174 27,312,092 Ijcvy other than for schools. Stata 551,547.946 8, 678, 889 3,284,256 690, 371 425,000 90, 427 1,500,000 627, 190 151,267 6, 394, 634 .S137,514,274 2,135,099 3,259,535 6,976,418 2,283,579 316,761 1,329,268 637, 550 3,692,839 720,766 978, 881 1,581,341 411,862 18,713,433 8,540,926 358, 159 2,603,267 3,106,621 2,315,312 157,567 10,172,607 990, 225 2,007.327 3,130,412 698, 216 666,315 792, 668 1,997,364 11,100,995 6,758.413 1,9.57,739 1,421,622 1,924,880 1, 454, 172 4, 342, 582 1,632,937 .8,59, 253 254, 402 1,695,990 7,078,211 2,534,799 482, &86 294, 355 219,451 1,132,808 405,299 1,130,181 County. 26,149,886 8327,952 869 179,222,648 3, 142, 436 477, 156 475,925 19,925 2,086,227 84, 203 23,007,450 11,000,072 5,123,937 6,883,441 12,268,335 1,239,438 497,862 1,903,866 1,675,584 2, 162, 127 6, 028, 897 1,. 532, 734 943,836 2,723,996 828,332 58, 138. 177 34,173,713 12,295,217 7, 404, 160 6,952,463 3,818,914 3,702,959 23,964,464 3,643,994 6,388,676 4,246,668 1,243,747 1, 349, 808 2,846,908 4,244,663 18,537,485 8, 467, 735 Municipal. Levy for schools. State. 528,853,946 51,224,972 4,860,613 2,410,645 817,501 34,064,893 4,027,143 5,044,177 127,997,676 86,869.219 8,568,845 32,569,612 11,313,802 526,030 6,966,117 1, 718, 656 2, 446, 777 657, 223 5,176,964 1,010,903 1,035,000 2,387,061 744,000 99,885,163 71,813,237 18, 968, 792 9,017,249 23,822,601 10, 662, 621 9,341,974 28, 071, 926 6,094,548 14,943,404 8,008,647 736, 171 823, 939 2,916,149 3,960,068 15,611,020 7,061,4 2,9.50,326 2,227,891 1,716,138 1,574,380 10,069,760 1,712,510 1,731,610 1,044,933 6, 580, 697 22,420,391 7,656,620 366. 210 566,036 198,935 678, 445 735,000 1,999,786 1,823,783 1,037,463 620, 432 3,661,962 611,980 1,550,460 780, 309 4.89,369 280, 782 13,214,311 3,027,763 2,064,160 8, 122, 388 2,920,107 2,350,305 903,962 887,066 8,549,590 4,075,722 387,079 177,000 639, 198 3,370,591 16,743,272 2,961,155 653,666 103,893 62,918 1,054,6.54 86,025 565,367 81,432 478,218 5,717 13,216,760 2,467,951 715.410 10,033,389 5,036,691 600,666 337,3.55 143,211 '126,666' 4,436,025 2,794,318 1,641,707 3,267.967 1,605,465 816, 897 433, 147 255, 421 1,762,602 622,020 1,037,436 103,046' 9,763,793 8,061,617 2,329,094 2,001,486 1,208,125 364, 663 2, 168, 349 1,702,176 936, 840 286, 760 132,967 '345,'6i9 5,605,386 ..505.735 1, 600, 230 609,369 296, 136 510,776 444,621 312,548 1,831,706 5,180,210 452,776 County and minor civil division. S178,867,504 ,1.54,0 18,053,8 .590, 281 864, 873 839, 474 11,669,376 1,468,619 2,741,183 51,100,260 29,912,399 6,620,994 15,666,867 8,361,563 6,425,8 292,659 1,695,664 1,632,225 1,010,989 1, 794, 422 1,936,704 778, 628 474,333 693,810 80,930,431 49,831,987 13,608,395 6,942,256 17,923,498 6,325,324 6,132,614 31,1 ,444 6,494,911 8,976,413 6,398,942 1,475,913 1, 499, 133 2, 598, 081 4,666,051 6,296,906 2,373,6 1,033,411 1,016,881 69, 449 263,948 3,923,216 646, 426 1,023,294 94,000 954,954 1, 204, 542 14, 124, 539 5,607,530 24,383 293,202 136, 191 79, 166 3.54,0.58 36, 662 4,258,648 1, 304, 701 25,000 2,923,847 1,131,210 459, 684 247, 153 3, 598, 144 171,339 1,384,866 328,364 960, 641 95,851 7. 132, 1.53 1,523,867 l,3,SU,i;u4 4,227.i;s2 1 Exclusive of levies for town roads. 2 in part estimated. ^ No real property assessed. Improvements on land classed as personal property 892 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902. ALABAMA. COUNTY OR MUNICIPALITY. The state Autauga Baldwin Barbour Eufaul.T-city Bibb Blount Bullock Butler Calhoun Annistou city Chambers CheroVcp Chilton Choctaw Clarke Clay Cleburne Coffee Colbert Conecuh Coosa Covington Crenshaw. . .- Cullman Dale Dalla'' Selma city Dekalb Eliiiore Escamtia Etowah Gadsden town. . . Fayette Franklin Geneva Greene Hale Henry Jackson Jefferson Bessemer town. . Birmingham city. Lamar Lauderdale Florence city Lawrence Lee Opelikacity Phoenix city Limestone Lowndes Macon Madison Huntsville town. Marengo Marion Marshall Mobile Mobile city Monroe Montgomery Montgomery city Morgan New Decatur city Perry Pickens Pike Troy city Randolph Rusaell St. Clair Shelby Sumter ASSESSED VALUATION OF PROPEKTY SUBJECT TO AD VALOREM TAXATION. Total. $296,13.';, 540 3,109,3,™ 3,008,948 4,312,906 1,412,607 2,434,972 2,423,133 3,740,738 3, 40';, 1.39 S,4')4,3a3 4,095, .'joO 3,863,012 2,642,920 2,. '34, 021 l,712,4.''i7 2,789,132 1,279,817 1,382,613 1,75.1,750 4,107,806 2.414,183 1,. 372, 052 2,757,!)96 1,808,685 2,662,976 2,734,085 9,273,224 4,945,916 2,899,300 2,865 083 3,.54.i;i7S 4,840,818 1,437,. 527 1,086,717 1,047,510 1,976,660 2.879,416 2,981,067 3,137,798 4,133,423 44,915,034 1,774,221 18,318,408 1,606 475 4,125,641 1 917,013 2,194,447 4,768,653 1,506,, 333 454,926 3.469,682 3,840,200 2,994,729 8,703,7,37 2,971,739 4,205 076 1,464.489 2,414,.328 22,716,201 17,478,313 2,,365,035 21,211,9,39 12,680,000 4,612,371 1,045,270 3,242,765 1,809,755 3,918,310 1,058,0.37 1,840,500 2,579,234 2,757,241 4, ,301, 814 3,909,996 Real prop- erty and im- provements. 3172,690,829 S123, 444,711 1,6.34,660 1,7.53,639 2,297,971 865,760 868,, S67 1,224,08,5 2,013,680 1,5.51,688 4,849,.342 2,302,993 2,071.26-t 1 643,665 966,702 1,105,784 ),6,32,8'-3 854,242 83.5,677 1,007,010 2,628,766 1,316, /65 793,699 1,760,069 1,023,413 1,. 542, 1.31 1,347,487 5,641,779 3,167,542 1, ,567, 615 1,67.5,7.54 1,6.34, .524 2,337,829 812,338 643,625 1,0.59,574 1,03l',981 1,654,591 1,728,135 I,. 507, 394 2,266,976 29,654 S37 1,472,946 > 18,318,408 754,877 2,620,660 1,262,852 1,422,993 2,4,37,129 818,316 436,016 2,007,047 2,340,248 1,606,701 5,362,818 1,957,740 2,728,216 7.39.291 1,553,594 14,390,436 12,000,284 1,4.56,225 14,706,747 9,288,070 3,018,547 860,022 2,077,270 9.59,681 2,004,868 489,, 300 1,281,244 1,564,425 1,142,861 1,602,2,36 2,046,988 Personal property. 1,474,690 1,2,55,309 2,014,935 546,847 1,566,105 1,199,048 1,727,0.58 1,863.451 3,615;051 1,792,557 1,791,748 1,099 265 1,577,319 mo, 673 1,130,319 425, 575 546,938 746 74(' 1,479,040 1,097,428 .578 3.53 S97',027 845,272 1,120,845 1,386,598 3,731,445 l,77STfl"4 1,331,685 1,1.89,329 2,005,664 2,502,989 625,169 1,043,112 . 587,0,36 ' 936,679 1,224,826 1,262,932 1,6,30 404 1.866,447 15,260,697 301,276 0) P41 , 698 1,504,991 664,161 771,454 2,321,524 688,018 18,910 1,462,535 1,499,952 1,388,028 3, .340, 919 1,013,999 1,476,869 725, 198 860,7,34 8,326,766 6,478,029 908,810 6,506,192 3,, 391, 930 1,693,824 185,248 1,165,495 850,074 1,943,442 ,568,7,37 659,266 1,014,809 1,614,380 2,759, .578 1,863,008 Other prop- erty. LEVIES or AD VALOREM TAXES. $4,890,555 38,746 40,622 68,0.30 32,41)0 .36,974 35,623 61,9.57 48,007. 1.37,539 73,720 48,210 37,001 30,162 25, 686 38,866 20,440 22,165 33,191 63,975 34, ,591 21,043 42,, 557 33,584 42,799 37,556 165,684 113,766 42,486 41,178 62,. 312 84,800 28,751 26,442 30,022 39,214 37,167 43,126 30,498 68,361 817, .323 40,807 412,164 21, -,06 65,280 ,35,465 30,200 69,871 26,361 7^962 45,395 49, 184 41 ,027 147,660 69,836 56,413 26,731 38,714 526, 176 467,077 34,293 409,146 302.600 83,665 24,041 48,397 32,088 59,646 19 573 29,232 33,329 38,473 62,513 47,651 Levy other than for schools. State. $1,924,880 20,211 19,568 28,034 9,182 15,827 16,7.50 24,316 22.133 65; 017 26,621 26,1i0 17,179 16,471 11,13! 18,129 8, ,319 8,ii87 11 399 26; 701 15,692 8,918 17,921 12,146 17, .300 17; 772 60,276 32,148 18,846 18,623 23,011 31,4"5 9,344 10,964 10,708 12,848 18,717 19 377 20,395 26,868 291,947 11,633 119,070 11,028 26,816 12,461 14,264 30,931 9,791 2,957 22,662 24,962 19,465 .';6,,574 19,316 27,3.33 9,620 15,093 147,056 113,609 16, .373 137,878 82,420 29,981 6,7«4 21,078 11,763 26,664 6,877 11,964 16,765 17,922 28,362 25,415 County, Municipal. $1,715,1.38 $903,952 14.126 14,126 484 8,938 5,503 27,229 20,478 3,791 - 686 "'i,"236" 1,250 1,425 2,500 8,351 2,050 2,521 1,197 1,817 2,865 2,269 54,406 .54,405 1,8'JO 2,.6o0 4,044 12,188 7,188 1,140 1,191 1,667 2,614 5 S62 6 569 2,569 210,970 17,742 183,184 600 9,686 9,685 544 10,388 7,, 532 2,275 2,226 1,176 3,594 30,000 29,717 2,850 834 2,500 229,859 229,859 144,000 144,000 14,357 8,362 7,862 417 6,215 5,290 1,625 2,172 1,261 3,628 2,686 Levy for schools. $296,136 3,109 3,009 4,313 1,413- 2,4.35 2,423 3,741 3,405 8,464 4,096 3,863 2,643 2,534 1,712 2,7S9 1,280 1,383 1,7,64 4,108 2,414 1,372 2,7.57 1,869 2,063 2,734 9,273 4,940 2,899 2,865 3,610 4,841 1,4,38 1,687 1.648 1,977 2,879 2,981 3,1.38 4,133 44,916 1,774 18,318 1,696 4,126 1,917 2,194 4,769 1,606 465 3,470 3,840 2,995 8,704 2,972 4,206 1,464 2,414 22,717 17,478 2,365 21,212 12,680 4,612 1,045 3,243 1,810 3,948 1,058 1,.S40 2,579 2,757 4,362 3,910 County and minor civil divi- sion. 869,449 3,006 2,634 7,048 1,687 22,457 22,717 17,47S 1 Valuation of personal property included with that of real property. TAXATION AND REVENUE SYSTEMS. 893 Table 9,— ASSESSED VALUATION OF SPECIFIED GLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. ALABAMA— Continued. COUNTY OK MUNICIPALITY. ASSESSED VALUATION OF PROPEETY SUBJECT TO AD VALOREM TAXATION. Talladega , S6,7B7,.58S Talladega city ! 1,300,900 Tallapoosa .H, 184, 884 Tuscaloosa | 6, 172,992 Tuscaloosa city ! 1,712,808 Walker 5, 380,790 Washington 1,974,688 Wilcox 3,090,379 Winston 785,368 Real prop- erty and im- provements. Personal property. Other prop- erty. 83,216,493 1 1,300,900 1,647,599 3,016,268 1,108,114 3,047,670 760,369 1,907,572 446,344 $3,651,095 W 1,6.37,286 3,1.56,724 604,694 2,333,120 1,214,319 1 188,807 340,024 Total. $93,601 22,765 47,089 101,908 34,256 86,312 27,656 42,051 13,077 LEVIES OF AD VALOREM TAXES. Levy other than for schools. State. S43,989 8,456 20,702 40, 124 11,133 34,976 12,835 20,127 5,105 County. ?33,900 6,604 20,702 46,297 12,846 40,356 12,846 18,678 7,037 Municipal. $9,004 6,504 2,500 9,314 8,564 5,600 250 150 Levy for schools. 16,768 1,301 3,185 6,173 1,713 6, .381 1,975 3,096 785 County and minor civil divi- sion. AJBIZONA. The territory 530,083,228 Apache 870, 748 Cochise 4, 0.50, 495 Coconino 4, 456, 476 Gila 1 , .598 , 090 Graham 3,388,776 Maricopa 9,636, 450 Phoenix citv 4,962, 711 Mohave 999, 161 Navajo 1,092,905 Pima 3,725, 552 Tucson city 2,368,852 Pinal 1 , 680 , 956 Santa Cruz 1 , 303 , 511 Yavapai 5, 220, 736 Yuma 1,059,372 523,336,560 ] 515,746,668 323,031 1,238,359 3,065,585 924,486 1,836,. 398 7,810,312 14,962,711 316,208 553,132 2,323,920 1,909,907 598,331 558,397 3,504,798 283,603 I 547,717 2,812,136 1,390,891 673,604 1,552,.378 1,826,138 (') 682,953 539,773 1,401,6.32 456,946 1,082,626 745,114 1,715,9.38 776,769 ?1, 634, 481 33,521 231,067 169,844 62,326 135,550 356,858 164,175 44,965 43,716 172,735 109,349 63,0,37 .51,941 212,986 55,935 8,169 37,953 41,767 14,974 31,753 90,294 42,019 9,362 10,240 34,909 20,994 16,751 12,214 47,918 9,926 581,432 579,166 I $.328,364 17,090 91,663 86,698 34,567 69,910 137, 139 48,287 28,009 20,984 70,162 44,568 34,628 26, .579 123,366 40,924 1,088 2,281 45,672 45,657 23,669 23,669 3,966 4,156 1,741 8,101 8,913 3,196 6,777 19,273 12,407 1,998 2,186 7,451 5,917 3,-362 2,607 11,442 2,119 6, .531 91,662 31.195 9^589 27,110 64,480 15,805 4,996 10,, 306 36,554 14,201 9,296 7,. 575 26,104 2,966 ARKAN.SAS. The state Arkansas Ashley Baxter Benton Boone Bradley Calhoun Carroll Chicot Clark Clay Cleburne Cleveland Columbia Conway Craighead Jonesboro city.. Crawford Crittenden Cross Dallas Desha Drew Faulkner Franklin Fulton Garland Hot Springs city Grant Greene Paragouid city . . Hempstead Hot Spring Howard Independence Izard $224,401,113 3,466,400 2,781,658 1,064,875 4,900,877 2,257,297 1,588,930 1,373,834 3,020,400 2,275,698 3,488,381 2,974,794 896,401 1,659,204 2,737,796 2,663,497 4,761,9.56 1,524,518 3,721,203 4,079,814 2,403,483 1,434,996 1,891,834 2, 790, 773 2,515,1.55 2,571,131 1,629,437 5,446,880 4, 269, 870 929, 165 3,176,929 790,798 4,037,508 2, 123, 819 1,653,103 4,036,059 1,325,332 $142, 774, 533 2,294,740 1,804,508 602,740 - 3,156,548 1,438,341 890,032 864,618 2,112,345 1,626,877 2,040,776 2,020,825 645,059 870,055 1,391,230 1,720,961 3,234,011 I 1,624,518 2,567,279 2, 132, 640 1, 247, 990 809, 793 1,363,195 1,376,225 1,541,535 1,302,318 939, 560 3,593,290 2,968,250 573,355 2,117,402 384, 675 2,278,631 1,427,749 826, 691 2,294,096 692, 127 $81,626,580 1,171,660 977, 150 462, 135 1,744,329 818, 956 519,3116 908,0.55 648, 821 1,447,606 953,969 351,342 789, 149 1,346,566 942,536 1,527,945 (■) 1,153,924 1,947,174 1,155,493 625, 202 528,639 1,414,. 548 973,620 1,268,813 589, 877 1,853,590 1,301,620 355, 800 1,059, .527 406, 123 1,758,977 696,070 826, 412 1,741,963 633,205 54,445,857 69, 197 60, 298 14,583 79,394 37,850 31, 150 21, 172 44,272 69, 205 68,377 69, 248 14,218 25, 628 44, 904 52,853 97,028 36, 208 75,897 66,627 44, 117 29,309 35,899 55,434 60,162 47, 934 28,498 136,744 109, 959 17,382 66,406 21,666 57, 276 40, 920 27, 421 73,851 20, 736 13, 298 10,431 3,956 18,378 11,569 .5,968 5,152 11,326 8,534 13,093 11,155 3,361 5,222 10,2q7 14,754 17,877 5,717 13,965 15,299 9,014 5,381 7,094 W,196 9,432 9,642 5,736 20,426 16,012 3,484 11,913 2,966 15, 141 7,964 6,199 16,135 4,970 51,731,610 29,651 28,083 5,364 25, 730 11,257 12, 788 6,403 9,175 34, 135 26, 930 24,815 4,482 8,743 13, 872 21,950 38,096 12, 196 29, 770 28,559 19, 228 11, 480 15,273 22,326 20,595 20, 760 12,235 .56,882 42, 699 9,165 25,415 6,326 10, 468 16,991 8,345 28,591 9,367 !387, 079 2,781 2,313 412 5,880 2,123 1,214 5,409 607 4,666 2,818 783 821 2,275 3,052 8,294 7,625 6,244 1,748 2,568 831 3,842 2,566 1,119 1,641 21, .349 21,349 88 6,839 6,839 5,671 1,098 1,743 5,920 7,096 5,563 2,110 9,802 4,616 3,178 2,748 6,041 4,551 5,950 1,793 3,318 5,476 671 9,624 3,049 7,442 8,160 4,807 2,870 3,784 6,582 5,030 5,142 3,059 10, 894 8, .540 1,858 6,354 1,582 8,075 4,248 3,306 8,072 2,661 $1,023,294 16,371 13,908 2, 751 19,604 8,396 8,012 6,869 12,321 11,378 16, 705 14,610 3,79J 7,524 13,014 12, 426 23,237 7,623 18, 486 13,609 9,320 7,010 8,917 12,8S8 12,539 11,271 5,827 27, 193 21,359 2,787 16,885 3,954 17,921 10,619 7,828 16,133 3,748 1 Valuation of personal property included with that of real property. 894 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. ARK A>rs AS— Continued. COUNTY OR MUNICIPALITY. Jackson Jefferson Pine Bluff city.. Johnson Lafayette Lawrence Lee Lincoln Little River Logan Lonolte Madison Marion MiUer Texarkanacity. Mississippi Monroe Montgomery Nevada Newton Ouacliita Perry Phillips Helena city Pike Poinsett Polk Pope Prairie Pulaski Little|Rock city. Randolph St. Francis Saline Scott Searcy Sebastian Fort Smitli city. Sevier Sharp Stone Union Van Buren Washington Fayetteville city White Woodruff Yell ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. J3, 846, 909 8,968,770 4, 192, 280 2,408,597 2, 188, 570 3, 172, 625 2,671,018 1,701,900 2,184,869 3, 100, 925 4, 184, 763 1,818,461 1,808,510 4,269,670 2, 143, 204 3,259,912 3,061,362 729,090 2, 203, 235 1,083,343 3,698,928 1,382,030 4,390,211 1,782,684 1,156,466 2, 292, 103 2,375,614 2, 723, 200 2,644,929 20,602,615 17, 127, 209 1,981,836 3,018,1.59 2,119,970 1,952,167 1.304,291 8,811,885 5,033,214 2,593,362 1,516, .551 762,980 2,824,635 809, 100 5,064,193 934, 095 3, 880, 151 2,791,220 3,473,380 Real prop- erty and im- provements. S2, 822, 755 6,068,880 2,615,170 1,501,835 1, 293, 430 2,045,145 1,977,710 1, 194, 220 1,103,857 1, 854, 557 3, 155, 260 909, 675 1,111,701 2,807,710 1,314,280 2, 139, 953 2,357,894 320, 760 1,196,654 619, 697 1,969,025 1,027,795 3,365,402 1,298,228 590, 796 1,718,093 1,482,144 1,465,609 1,637,327 15,007,825 12, 157, 549 1,094,246 2,168,230 1,397,6,30 1,061,748 732,433 6,369,826 2,793,436 1,325,721 888, 609 403,900 1,460,844 389, 459 3,311,861 621,626 2,594,895 2, 239, 180 1,903,000 Personal property. 51,024,154 2,899,890 1,677,110 906, 762 895, 140 1,127,480 693,308 507, 680 1,081,012 1,246,368 1,029,503 908, 786 696,809 1,461,960 828,924 1,119,959 703,468 408,330 1,006,581 463,646 1,729,903 364,236 1,024,809 484,456 666,670 574,010 893,470 1,257,591 1,007,602 5, .594, 790 4,069,660 887,690 849, 929 722,340 890, 419 571,858 3,442,059 2,239,778 1,267,641 628,042 359, 080 1,363,791 419,641 1,762,332 312, 570 1,286,266 552,040 1,570,380 Other prop- erty. LEVIES OF AD VALOREM TAXES. S77, 647 198, 287 91,182 47, 162 40, 510 61, 174 66,232 31,616 42, 291 57,616 80,068 23,229 24,996 79, 422 44,471 61,752 60, 141 13, 121 43,378 14,606 67, 168 24,913 114,386 52,597 21,654 43,898 60, 102 54, 240 57, 507 629,002 459, 191 38,779 62,828 43, 208 33, 754 18,683 182, 967 114,505 60, 021 26, 868 9,687 46, 796 11,362 96,392 25,454 74,616 .52,317 69,681 Levy other than for schools. Levy for schools. 514,426 43,003 16, 721 9,032 6,996 9,109 10,016 6,382 8,193 11,638 16, 693 6,616 6,782 16,016 8,037 12,221 11,483 2,734 8,262 4,109 13,871 5,183 16,463 6,630 4,338 8, .595 8,909 10, 212 14,918 77,260 64,227 7,432 11,318 7,960 7,321 4,891 33,045 18,876 9,725 6,687 2,858 10, 592 3,034 18,991 3,503 14,551 10,467 13,030 County. S31, 739 69, 934 25, 154 19,269 17,609 28,333 24,966 13,613 17, 799 24,802 33,478 8,622 9,103 22,074 10, 716 26,071 24,491 5,833 17,626 5,479 18,859 10,556 44, 967 12,376 9,445 18,337 22,626 21, 786 23,342 190,674 158,427 16, 967 27,918 19, 713 12,937 8,660 61,683 36,232 20, 747 12, 132 3,815 14,123 4,046 32,917 6,072 31,041 22,330 34,646 Municipal. $5, 554 22,285 20, 961 2,225 1,211 2,789 2, 568 143 1,005 1,891 3,132 1,068 10,716 10, 716 2,368 3,359 :,436 243 8,632 21,216 21,215 136 921 3,426 3,751 1,831 116,950 116,647 1,789 2,848 742 852 342 26, ,556 26,166 1,819 101 3,372 11,573 9,341 3,876 2,113 4,536 County and minor civil divi- sion. $7,694 18, 180 8,385 4,81?' 4,377 6,345 6,342 3,404 4,370 6,202 3,684 3,617 8,542 4,286 6,518 6,123 1,458 4,406 2,191 7,398 2,764 8,780 3,536 2,311 4, .584 4,751 5,446 6,290 41,205 34,264 3,964 6,036 4,240 3,904 2,609 17,624 10,066 5,187 3,033 1,626 5,649 1,618 10, 128 1,868 7,760 5,582 6,949 818,234 44,885 20,961 11,819 10,417 14,698 13,341 8,074 10,924 13,083 19,406 4,308 4,436 22,074 10,716 14,574 14,685 3,096 10,648 2,684 18,408 6,410 22,961 8,840 6,424 11,461 10,491 13,045 12, 126 103,013 85,636 8,627 14, 708 10,563 8,740 2,291 44,069 26,166 12,543 6,916 1,488 13,060 2,654 21,783 4,670 17,288 11,825 10,420 CALIFORNIA. The state SI, 290, 238, 964 AJameda i 91, 703, 325 Alameda citv I 11, 823, 882 Berkeley city ' 10, 696, 028 Oakland city 45, 209, 597 Alpine 317, 508 Amador 4, 626, 400 Butte 14, 173, 341 Calaveras 5, 714, 800 Colusa 11, 850, 008 Contra Costa 17, 534, 790 Del Norte 2, 746, 567 Eldorado 4, 243, 585 Fresno 32, 078, 689 Fresno city 6,416,284 Glenn 10, 329, 877 Humboldt - 19,039, .551 Eurekacity - 4.3,"..'i,fi(l(i Inyo --- .. 2,000,229 Ecm 22,.-,;-,.s,(l92 Bakersneld city 2, 771 , 037 Kings 7, 872, 891 .S974,492,563 .12,50,933,798 78, 215, 650 10,518,475 10, 286, 053 39,915,7.53 271,554 3, 888, 522 10,910,635 4,713,780 9, 9.34,, 393 11,894,095 2, 449, 340 3,162,175 24,771,476 6,846,478 8,512,411 15,8.S(i,.5S2 3,347,902 1 , 399, 557 15,X9f;.801 2,2»(;,.5fi5 (i, 02), 108 11,283,890 957, 276 309,976 6, 293, 844 45,954 2, 137, 232 844, 120 1,401,638 3, 910, 599 297, 227 623, 160 3,921,161 570, 806 1,127,426 3, 152, 969 1,007,764 617,881 3, 982, 103 .565, 072 1,258,235 5, 203, 785 348, 132 120,000 1,119,474 166, 900 .513,977 1, 730, 096 458, 250 3,386,063 690,040 82, 791 2,679,188 .S27,312,092 1,992,397 286,368 216,095 1,010,382 7,646 90,060 276, 309 103,851 174,504 334,022 39,095 97, 271 671, 144 185,352 146, 729 340, 162 91,410 40, 006 499, 004 173,678 142, 020 51,999,786 142, 140 17,183 13,643 70,075 496 7,169 21,969 8,8.58 18,367 27, 179 4,173 6,678 49, 722 9,946 16, OH 29,511 6,761 3,100 34,966 4,296 12, 204 58,122,388 810,033,389 644, 765 67, 400 63, 122 274, 874 5,636 57, 690 168,312 68, 747 92, 314 229, 724 23, 904 61,621 317,217 67, 884 86,427 158, 139 23,433 26, 763 182, 194 15, 604 67,525 648, 500 112,327 61,960 348,372 17,015 6,753 938 6,860 62, 664 60,234 3,488 43, 675 39, 143 174, 908 141,263 13, 863 52,928,847 54,227,682 208, 167 25, 164 19, 833 102, 625 721 10,500 32, 173 12,973 26, 900 39,804 6,235 9,633 72, 819 14,666 23,449 43,220 9,887 4,541 51,207 6,290 17,871 448,825 64, 294 66, 637 214,436 793 14,801 32,699 23,273 19,908 31,562 3,845 13,579 168, 722 32,724 17,354 65,607 12, 196 5,601 55, 730 6,126 40,557 TAXATION AND REVENUE SYSTEMS. 895 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. OAIilPORNXA— Continued. COUNTY OK MUNICIPALITY. Lake Lassen Los Angeles Los Angeles city Pasadena city Pomona city Madera Marin Mariposa Mendocino Merced Modoc Mono Monterey Napa Napa city Nevada Grass Valley city. . . Orange Santa Ana city Placer Plumas Riverside Riverside city Sacramento Sacramento city San Benito San Bernardino Redlands city San Bernardino city San Diego San Diego city San Francisco ^ San Joaquin Stoclcton city San Luis Obispo San Mateo Santa Barbara Santa Barbara city. Santa Clara San Jose city Santa Cruz Santa Cruz city Shasta Sierra Sislciyou Solano Vallejo city Sonoma Santa Rosa city Stanislaus Sutter Tetiama Trinity Tulare Tuolumne Ventura Yolo Yuba ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. S3, 153, 434 3,743,520 117,816,211 86, 416, 735 10,440,508 2,315,725 6, 469, 885 12,292,947 2,192,412 10,940,403 14,426,770 3,216,423 1,071,641 18,787,654 12,098,9,36 2,642,645 7,171,631 1,388,849 11,887,961 2, 168, 380 9,466,575 2,256,279 13,498,385 5,916,190 35,022,744 17,597,825 6,275,678 18, 700, .598 5,096,115 2, 935, .563 20,341,614 12,154,828 420,345,354 33,307,117 13,338,647 13,071,332 14,935,272 16,277,614 4,705,651 52, 169, 782 16,767,113 11,542,691 3, 179, 706 10,478,614 1,736,662 9,549,738 17,978,3,54 2,900,631 26,264,204 4, 264, 766 12,403,838 6,468,049 11,243,967 1,602,120 16, 506, 546 6, 688, 656 9,398,490 10,127,878 5, 622, 425 Real prop- erty and im- provements. 52,681,351 2, 249, 888 95,781,930 71,931,673 8,904,070 "2,215,728 4,364,640 10,334,250 1,848,906 8,756,761 10,819,138 1,942,455 812,376 14,681,806 9,382,210 1,8.56,540 6,360,865 1,072,416 9,222,000 1,728,660 6,168,776 1,858,145 9,648,386 6,3.57,890 28,286,330 14,115,300 5,071,215 12, 876, 815 4,661,271 2, .565, 635 16,202,064 10,813,655 288, 436, 300 26,136,084 11,072,030 9,755,3.54 12,124,570 11,808,680 4,042,887 45,871,035 14, 100, 065 9,446,645 2,786,320 6,727,325 1,414,870 6,357,068 14,836,078 2,439,795 21,122,763 3,643,906 9,020,840 5, 107, 265 8, 104, 786 1,186,435 11,934,777 6,684,046 6, 989, 926 13,172,031 4,000,305 Personal property. $472,083 1,292,762 17,927,489 14,160,387 1,212,263 (>) 972,006 1,186,860 343,506 1,854,095 1,719,795 1,273,968 222,057 1,942,876 2,026,275 686,005 1,102,150 316,433 1,509,366 439, 820 960, 300 315,540 1,221,335 .957,300 5,166,880 3, 482, .526 939, 360 1,466,610 434,844 369,928 2,604,034 1,190,044 131,532,344 4,464,216 2,266,617 2,085,810 2,352,395 1,689,460 606,514 4,724,066 1,597,386 1,392,805 394,385 2,089,573 191,750 1,608,786 2,034,693 460,836 3,145,025 620,860 1,786,725 758,895 2,050,430 316, 686 2,127,210 820, 610 1, 682, 609 1,632,210 1, 113, 800 Otlier prop- erty. 8200, 870 4, 106, 792 324, 676 324, 175 99,997 1, 133, 240 771,837 329,647 1,887,837 37, 209 2,162,974 711,450 1,156,596 2,' 347,' 500 82, 594 2,628,664 266, 103 4,358,173 2,636,616 151, 129 376,710 2,706,817 1,230,168 458,307 1,779,484 56,250 1,674,692 69,663 703, 241 1,661,616 130,042 1,683,885 1,108,683 1,996,416 1,596,273 601,889 1,082,762 2, 444, 553 184,000 826, 061 1,323,037 608, 320 LEVIES OF AD VALOREM TAXES. Levy other than for schools. Levy for schools. Total. State. County. Municipal. State. County and minor civil divi- sion. 875,945 69,256 84,888 5,802 182,615 133,946 9,946 3,689 846, 363 40,365 830, 573 473,563 36, 163 12,690 $2,939 87, 168 8,498 267, 443 196, 166 14, .566 6,227 $14,607 14,600 3, 051, ,592 2,061,808 261,661 68, 277 1, 169, 263 863, 617 143,557 40,519 611, 708 394,516 48,429 6,262 151,716 10,028 19,064 3,398 16, 9.55 22,362 101,418 105,892 44,900 132, 502 147,255 14,687 27,906 4,977 24,836 32,749 25,683 218, 707 63,630 35,455 30,401 10,355 240, 783 241, 141 15, 638 10, 759 60, 853 28,016 60,474 26,755 4,986 1,661 29, 121 18, 763 3,940 36, 413 17,303 151,804 116,115 17,238 958 7,301 2,433 42,648 27,465 5,772 11,816 5,368 54, 146 39, 733 4,831 312,392 230,354 53,393 34,673 28, 288 21,612 189,423 36,077 272, 263 68,520 186,249 11,116 2,163 18,426 3,360 14,673 113,899 12,858 89,415 10, 799 117,723 19,811 10,416 40, 691 29,490 7,761 16,280 3,152 26, 986 4,922 21,489 28,317 7,498 96, 745 19, 949 24,613 45,125 3,497 20,924 9,169 54, 285 27,412 27,933 161,6.96 .90,279 465,636 30, 265 5,122 30,641 13,427 79, 602 40, 146 8,673 369,846 147, 879 938,872 408,692 70,245 59, 162 217,531 217,531 96,480 16,862 122,018 93,238 116,166 537,981 147,440 87, 308 663,018 399,173 9,827 28,986 4,437 3,397 31,530 16, 997 60,975 226, 938 66,907 20,889 263,926 112,290 9,499 106,949 52, 490 35,226 195, 730 176, 245 14,246 42, 460 6,499 4,996 46,175 23,428 21,619 132, 658 28, 107 22,800 125,657 71,213 8,569,459 720, 677 375,472 266, 126 277, 207 651,. 503 51,626 20, 675 20,261 23,150 6,243,721 216,408 215,408 26,637 9,090 954,184 75,607 30,279 29,672 33,903 720 061 308,585 90,436 130,462 172, 726 69,351 18,674 49,094 38,338 396, 189 160, 102 938, 872 458, 822 319,046 131,948 23,681 7,294 80,864 24,439 17,891 4,929 164,032 37,191 367,880 136,858 128,113 26,646 65, .577 63,526 231,. 585 196,301 80,851 68, 354 34,680 10,682 118,426 35,791 26, 202 7,218 108, 219 41,409 140, 118 66,433 65,989 24,801 189,056 46,342 148,338 ' 348,085 93, 110 16,242 2,692 14,802 27,799 4,496 102, 123 31,373 73,841 128,867 17, 926 12,325 23,786 3,942 21,678 40,811 6,584 34,679 8,335 6,070 61,519 39, 159 32,947 89,089 24,945 522,026 106,215 226,379 40,709 6,610 19,226 10,026 17, 427 234, 177 26, 466 122,980 76, 193 95, 556 90,399 .53,308 14,003 59, 620 9,681 28, 157 14,682 25,524 97, 120 10, ISO 42,013 16,523 26,801 178,729 14,361 43 561 2, 328 26, 586 10,368 14,667 24,995 8,715 32, .566 136, 899 62, 908 108, 410 117,090 CS, 939 3,410 37,470 15, 183 21.335 36,610 12, 763 6,267 310, 300 112,012 221, 468 224, 616 132, 486 51,829 6,638 9,872 30,292 12, 122 58, 617 17,916 67,284 15,523 29,947 COLOKADO. The State $.354, 002, .501 $218,167,866 $77, 292, 890 $68, ,941, 746 $10, 740, 770 81,132,808 $3,661,902 $2,054,654 $293,202 S3, 598, 144 120, 722, 485 108, 859, 085 1,160,806 978, 765 1,934,272 10, 128, 146 3,323,224 3,218,547 1,649,985 2, 566, 785 87,832,645 81,771,920 267, 495 184,818 762, 060 7,283,0.55 '3,323,224 1,112,104 418, 268 2,059,077 29, 189, 200 26, 71 7, .585 406, 621 793, 937 474, 485 1,614,394 375, 953 212,022 281,0.56 3, 700, 640 1,369,580 426, 690 3,313,641 3,162,100 38, 988 18,641 76, 828 326, 736 122, 683 147, 704 33, 674 110,234 386,312 348,349 3, 714 3,132 6,190 32,410 9,347 10, 299 6,280 8,214 622,7.50 544, 295 26, 342 10,668 47,326 1 19, ,5,56 36,220 67,268 20,148 40, 702 1,019,464 1,006,947 2,145 96, 678 87,087 929 783 1,547 8,103 2,337 2,576 1,320 2,063 1,188,537 1,176,422 6,858 3 958 Bent 097, 737 1,230,097 (', 1,730,490 1,019,695 246, 653 6,996 39, 497 26, 289 17,937 16, 769 127, 170 49, 026 Clear Creek 7,929 61,336 1 Valuation of personal property included with that of real property. 2 Identical with San Francisco city. 3 Valuation of personal property and "other property" included with that of real property. 896 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION. AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. COLORADO— Continued. COUNTY OR MUNICIPALITY. XDonejos Costilla Custer Delta Dolores Douglas Eagle El J^aso Colorado Springs city. Elbert ". Fremont Garfield Gilpin Grand G unnison Hinsdale Huerfano Jefferson Kiowa Kit Carson La Plata Lake Leadville city Larimer Las Animas Trinidad city Lincoln Logan Mesa Mineral . . . .' Montezuma Montrose Morgan Otero Ouray Park Phillips Pitkin : Prowers Pueblo Pueblo city Rio Blanco Rio Grande Routt Saguache San Juan San Miguel Sedgwick Summit Teller Cripple Creek town. . . Victor town Washington Weld Yuma ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. 32, 282, 022 1,766, .304 947, 634 2,416,197 S67, 732 3,, 357, 725 2,103,889 24, 376, 600 14,486,760 2, 680, 743 7,038,923 3, 864, 265 2,487,242 466, 760 3, 049, 774 660.057 3,421,455 4, 492, 760 1,730,949 1,907,649 3, 442, 853 6, ,567, 131 2,803,175 5.091,046 11,191.361 3, 149, .546 2,083,920 3, 047, .516 4, 806, 692 888,642 1,191,929 2, 340, 730 " 3,006,952 5,738,066 2,224,398 2, 462. 673 973, 048 3,192,415 2,479,616 24,645,035 14, 874, 348 1,192,908 1,900,740 2,949,156 3,019,2.30 1,851,946 3,401,343 920, 122 1,615,481 20, ,300, 7.53 1,770,430 1,080,130 1,594,484 14,840,270 1, 667, 136 Real prop- erty and Im- provements. §1,191,441 735, 912 522, 670 1,401,269 341,787 1,122,330 602. 249 15,486,7,30 12, 486, 760 735, 490 3,726,050 1,447,835 2,017,219 164,284 1,615,420 485, 943 1,4.38,021 3, 162, 665 290,888 421,820 1,825,275 4,417,985 1,646,805 3, 903, 604 6,115,170 2, 603, 665 433, 340 8,37, 991 2, 435, 397 633, 471 410, 048 1,045,770 782, 581 2,3.58,915 1,615,180 824. 250 463, 888 1,617,680 1,077,5.35 16,122,568 12,207,811 428,621 1,022,085 1,018,910 1,308,348 1,370,947 2, 478. 635 267, 380 934. 968 15,845,446 ' 1, 770 430 11,080,130 408, 884 9,068,225 375,115 Personal property. S460,362 399, 504 301,604 724, 483 123. 766 613, 125 461, 162 4, 082, 270 2,000,000 448, 730 914,230 096,005 354,833 291,476 568, 275 107. 767 723, 234 641, 160 421,266 662, 770 854, 854 1,166,660 1,166,370 1,584,116 2,181,915 645, 890 489, 800 733,388 926, 058 98, 289 444,973 800, 806 664, 667 1,662,410 297, 286 374,210 263,019 771,096 674. 785 6, 022, 481 2, 666, 637 762, 865 611,272 1,921,610 826, 982 263, 171 660. 786 146, 933 172, 109 3,036,390 (') (') 375, 669 2,471,980 467, 675 Other prop- erty. t640,829 630, 88S 123,300 290, 465 102, 179 1,722,270 1,140,478 4, 206, 600 1,402,623 2,399,043 1,720,415 115, 190 1, 400, 079 * 66, 347 1,263,200 088. 935 1,018,795 932, 959 762, 724 982, 586 503, 426 2,894,276 1,160,780 1,470,137 1,444,037 156, 782 3.30, 308 494,155 1, 568, 804 1,810,741 311,933 1,264,183 245,541 803, 640 727, 296 1,482 367,383 8, 736 883,900 217,828 261,923 605, 809 508, 404 1,418,918 (') (') 809, 931 3,310,066 824,345 Total. S104,300 48. 693 37, 239 77,701 31,270 85, 079 85, 774 739, 408 639, 631 63. 694 248,008 136. 224 80,888 16,636 120,327 33,038 100, 164 175, 097 26, 371 33, 653 148, 701 289, 633 142,963 207,027 246, 958 107, 800 39, 229 79, 462 193, 050 41,093 51,606 84, 751 80, 434 222, 410 108, 016 54,637 30,343 162,9.33 78,150 720, 213 621,819 40, 455 77,059 54, 189 101,547 04,253 108, 932 39, 580 53, 690 .591,243 119, .331 09,346 30, .304 .338, 806 41,162 LEVIES OF AD VALOREM TAXES. Levy other than for schools. State. $7,304 5,052 3,032 7,732 1,817 10, 745 6,733 78,002 40, 358 8,278 22, 625 12, 306 7,969 1,458 11,079 2,112 10, 958 14, .377 5,639 6,104 11,017 21,014 8,970 19,171 36,812 10,0.54 6, 609 9,752 16, 382 2,843 3,814 7,490 9,619 18,302 7,118 7,881 3,114 10,210 7,934 78, 864 47, 598 3,818 0.082 9,438 9,662 5,926 10,884 2,944 6,170 64, 963 6,005 3,455 5, 102 47, 489 5,335 County. S62, 310 27,010 18,98S 37,934 23, 543 43,908 51,002 216, 446 101, 407 26, 995 80, 431 08, 803 19, 653 12, 761 66, 998 16, 584 63,041 86,208 10,749 13,293 68, 688 143,217 01,070 1.32, 452 77, 746 22, 307 17, 083 42, 605 86, 122 28,239 32,211 41,823 31,602 71,289 53,066 31,246 10,917 98, 735 27, 076 181,610 111,5.58 29, 413 32, 030 29, 492 67,933 38, 663 61,214 19,373 36, 348 136,700 22, 844 13,718 11,663 115,079 18, 329 Municipal. $0, 977 214 2,461 4,739 831 1,644 000 170, 104 217,301 40, 422 5,666 16, 928 1,290 1,829 10,588 10, 969 42,048 42,048 36, 697 42, 619 42,519 5,865 29, 200 1,660 1,860 4,8,50 6,473 42, 208 26, 792 350 1,641 11,808 8,331 231,709 231,769 1,179 6,653 3,297 2,702 1,198 125,062 54,883 30, 244 767 34,390 931 Levy for schools. $1,826 1,413 758 1,933 454 2,086 1,083 19, 500 11,589 2,069 5,031 3,091 1,990 365 2,920 528 2,740 3,594 1,385 1,526 2,764 16,254 2,243 4,793 8,953 2,614 1,667 2,438 3,845 711 964 1,873 2,405 4,590 1,780 1,970 778 2,654 1,984 19,710 11,899 954 1,621 2,369 2, 415 1,482 2,721 736 1,292 16,241 1,416 805 1,276 11,872 1,334 County and ' minor civil divi- sion. $26,883 14, 398 12,010 25, .363 4,625 26,096 25, 166 265, 297 162,976 17, 362 98,999 46,399 34,368 2,0.51 32, 665 12, 524 31,696 00,930 8,698 12, 630 49,373 08,000 • 28,032 73, 914 81,928 30, 406 13,210 18, 752 69, 435 7,650 12, 777 28,715 30,375 86,961 19,8,59 13,190 13,993 39, 620 32, 825 208,354 118,995 5,091 30, 773 12,900 21,173 10, 182 30, 816 13, 766 9,688 247,611 34, .523 21,063 11,506 129,376 16,223 CONNECTICUT. The state Pairfield Bridgeport city Danbury town Danbury city Fairfield town Greenwich town Huntington town Norwalk town Norwalk city South Norwalk city Stamford town Stamford city Westport town All other towns and borough,s 8605.094,301 151,206,275 64,145,604 13,687,424 11,. 327. 370 3,445,848 13,202,3.57 4, 100, 0.59 13,754,021 4.932,173 5,080,070 18,717,304 17.075,870 2,908.486 17,117,672 8.500, 039. 820 137,201,984 .57,198,368 13,148,728 10.307,912 2,636,501 12,412,910 3,791,000 12,510.1.59 4.488,277 4, 022,, 804 17, .309, 2.54 15,539,047 2,701,322 15,577,082 899,0.54,481 13,973,291 0,947,130 638, 696 1,019,404 809, 347 849,447 374,999 1,237,802 443, 890 457,206 1.408,050 1,. 530. 829 267, 164 1,540,. 590 8,020,8.30 1,690,105 837, 563 168,926 85,2.50 37,904 135,703 48,296 111.131 39,4,57 31,7.50 146,819 96, 393 23, 268 180, 490 29,060 13, 498 2,500 2,203 1,156 2.831 2.. 500 421 4,017 $84, 203 29,786 12,312 2,018 659 2,656 837 2,751 3.933 3.422 $6,044,177 $2,741,183 1,068,444 600,063 94,964 85,250 26,997. 88,540 32,924 46, 0.53 39,467 31,760 60,788 95, 393 16, 687 110.828 662, 225 211,690 08,838 9,796 42,244 13,378 58, 896 89,692 5,562 62,229 > Valuation o! personal property and " other property " included with that of real property. TAXATION AND REVENUE SYSTEMS. 897 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUB,IECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. CONNECTIC'UT-ContiiniPd. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. COUNTY OR MUNICIPAIITY. Hartford $147, 213, 121 Bristol town 5, 667, 747 Bristol borough 4, 072, 025 East Hartford town 3,753,312 Enfield town Glastonbury town. Hartford city Manchester town. . New Britain town New Britain city Southington town All other towns and boroughs. Litchfield New Milford town Torrington town ' Torrington borough ; Winchester town Winsted borough All other towns and boroughs. Middlesex Middletown town Middletown city All other towns and boroughs. New Haven Ansonia city. .. Branford town. Derby city Hamden town . Meriden town Meriden city Naugatucli borough New Haven city Orange town West Haven borough. Wallingford town Wallingford borough Waterbury city All other towns and boroughs. New London Groton town New Londoncity Norwich town Norwich city Stonington town All other towns and l)oroughs. Tolland Stafford town Vernon town Rocicville city All other towns and boroughs. Windham KiUingly town. .. Plainfield town. . Putnam town . . . Putnam city. Thompson town Windham town AViUimantic city .\11 other towns and boroughs 3,369,294 2,235,311 72,450,752 10, 655, 575 20, 156, 745 11,716,591 3,785,079 25,139,306 37,449,462 3,252,777 8,289,667 6,016,663 4, 852, 758 4,399,870 21,054,260 21,016,936 10,090,214 5, 750, 186 10,926,722 222,306,534 8, 476, 469 2,401,617 5,323,631 2,292,547 20,079,608 12,101,379 7,039,278 106, 322, 664 6, 143, 772 2,961,029 5,781,861 2,994,539 43,789,282 16,656,115 49,820,6.51 3,824,911 12,963,109 16,265,725 11,364,570 4,927,763 11,839,143 12,113,329 1,899,380 5, 723,. 512 5, 175, 146 4,490,4.37 23,908,993 3,804,875 2, 573. 636 4,263,139 2,9.55,746 2,276,272 5,. 581, 532 4,112,026 5. 409, .539 ertTin™im- : l^e^onal Other prop- pro';^™'!;?;. P™P'='-ty- "rty. $122,312,504 4, 868, 660 3, 464, 127 3, 670, 000 2, 660, 872 1,676,483 66,361,321 6,178,673 16,832,832 9,379,960 2,209,183 18, 864, 480 26,194,926 2,763,987 5,802,767 4,211,664 2,890,190 3,079, 4,683,307 2,425,577 35,989,912 13,491,453 43,070,909 3,334,468 11,148,274 14,226,242 9,5.56,573 4,187,322 10,181,663 11,023,130 1,728,436 5,208,396 4,705,746 4,086,298 19,666,932 3,168,046 2,136,118 3,700,894 2,405,211 2,010,605 4,071,352 3,785,462 4,489,917 14,737,982 19,158,389 9,215,072 5,2.32,669 9,943,317 187,414,986 6,604,711 2,186,608 4,312,060 1,810,638 16,264,482 9,802,117 3,961,022 93, 416, 488 4,694,305 2,398,433 $24,900,617 799,087 607,948 83,312 708, 422 658,828 7,089,431 4,476,902 3,323,913 2, 336, 631 1,675,896 6,284,826 11,254,536 ' 488, 790 ■ 2,486,900 '. 1,804,999 1,962,568 1,319,961 6,316,278 3,815,126 2,299,262 3,078,256 11,906,066 449,467 562,696 1,098,554 ' 668,902 7.799.370 3,164,662 6,743,682 490,443 1,814,835 2,040,483 1.807,997 740,441 1,6.57,480 1,090,199 170,944 515, 116 469, 401 404, 139 4,342,061 646, 829 437,518 .562,245 660,635 265,667 1,510,180 326, 564 919, 622 LE\'IES OF AO VALOREM TAXES. 1,858,547 875,142 1 517,517 1 983,406 34,891,548 1 . 1,871,758 1 , 214,909 1,011,471 481.909 : Total. $2,043,539 84,451 16 64 40 29 1,261 86 146 101 43 296 404 27, 83 3o: 47 13: 246: 263, los: 57, 155: 85 37: 47' 40: 141 132 116 1,365 60 14 20 532 159 546 38 160, 154: 112 44 147 141 30 41 33 69 261, 53 23 30, 20 27, 65, 37, JjCvy other than for schools Ijcvy for schools. Stiitc. I County. I Municipal. Stittc. $31,827 1,100 650 1,469 841 13, 442 1,350 4,473 1,062 7,440 10, 184 684 1,917 1,561 '0,'622' 6,262 2,128 4,134 49,870 2,648 747 1,337 758 5,812 2,. 567 22,109 1,280 7,428 3.6i;7 12,200 ' 8.55 2,759 3, 30; i. r 1,103 4,178 4,367 738 1,633 1,996 6,907 1,129 770 896 630 1,472 $37,803 1,430 974 711 447 22,439 1,985 4,761 979 4,077 10,567 6,046 6,512 6, 057 9.50 $1,315,659 41,415 16, 288 30, 197 22,017 21,912 907,093 Countv and " minor civil divi- sion. $058, 250 40. .500 22.834 16,235 6,235 318, 661 36,614 46,422 36 614 49,066 88,474 101,093 22,884 18, .526 174,653 110,166 249,516 144,996 19, 187 8,107 39, 819 30,083 41,829 32, 776 12, 772 13, 143 167, 734 82, 287 71,208 29,844 176, 180 71, 103 S7, 602 104,077 1, 662, 184 41,364 957, 794 35,910 14,304 11,838 12, 686 69,128 47, 149 22, 595 34, 022 26, 726 66, 284 132, 236 69,806 43,424 396,633 30,328 946, 549 28, 431 14, 278 36,836 46,418 20,726 478, 230 247,311 49,814 205,506 10,402 46,500 79,527 105, 568 328, 663 27,392 111,716 71,671 112, 178 21,266 22, 174 46, 903 56, 661 12, 076 24, 075 96, 61S 74, 129 16,518 12,841 33, 638 44, 770 20,511 84,544 14.200 S, 371 11,118 170, 402 38, 307 14,627 18,376 20, 690 22, 234 4.451 28, 546 36,807 37, 561 41,051 17.858 DELAAVARE. The sta.e $88,982,660 Kent ' 11, 831, 019 Newcastle 47, 353, 342 Wilmington city 43,085,485 .Sussex 9,798,299 $67,372,897 11,064,341 1 47, 353, 342 43,085,485 8,955,214 .,609,763 ! $1,316,451 766,678 ' 131,168 (1) I 1,061,399 . (!) I 985,708 843,085 ' ' 123,884 $497,862 $.526, 030 60,101 373,231 339, 566 64, 530 22, 254 464,817 432, 474 38,959 $292, 559 48,813 223, 351 213, 668 20, 395 The district $223,391.972 1 $208,519,. ni.STRICT or COIA'MBIA. 3 $14,872,536 1 $3,350,880 1 Valuation of personal property included with that of real property. 932—07 57 ' I $1,718,6.55 ' Personal property not subject to taxation. $1,632,226 898 WEALTH, DEBT, AND TAXATION J" Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND- AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. FLORIDA. COUNTY OR MUNICIPALITY. The state Alachua Baker Bradford Brevard Calhoun Citrus Clay Columbia Lake City Dade ' De Soto Duval Jacksonville city ^- Escambia Pensacola city = .. . Franklin Gadsden Hamilton Hernando Hillsboro Tampa city Holmes Jackson Jefferson Lafayette Lake Lee Leon Levy Liberty Madison Manatee Marion Monroe Key West city Nassau Orange Osceola Pasco Polk Putnam St. John St. Augustine city Santa Rosa Sumter Suwanee Taylor Volusia Wakulla Walton Washington ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALORiiM TAXATION. Total. S103,047,937 4,301,518 770, 797 1,778,345 2,646,809 778, 486 1,199,383 1,052,464 2,073,834 761,085 3, 167, 407 2,736,045 10.000,492 13,581,710 5, 859, 604 6,762,420 898, 957 1,127,673 1,382,503 1,004,203 8.244,187 6,904,182 740, 157 2,086 934 1,589,545 927,270 2,160,624 1,877,668 2, 342. 860 1 577,811 639, 805 1,904,824 1,963,115 3.962,271 1 766,600 .578, 600 2,001,329 3,619,761 1,431,711 1,334,116 3, 858, 150 2,637,174 i 2,667,147 1 .527.626 1 859,490 1,277,680 1,865,411 1,003,210 3,334,326 .590, 940 1,. 576, 790 1,629,622 Real prop- erty and im- provements. 1563,61.5,667 2, 170, 460 302, 060 796, 720 1,599,260 595,025 731. .562 620, 010 1,016,265 1761,085 2, 210, 980 1,785.020 6,819,700 10,986,460 3,724,740 4, 400, 680 651,154 .562, 670 600, 750 637,220 5,770,080 6, ,592, 062 346, 497 1,128,266 929, 370 765, 500 1,312,165 1,698,830 1,567,030 828. 660 464, 871 1,042,080 1,647,076 2,254,260 1,445,700 1 .578, 600 884,715 2,093,246 973, 880 657,370 2,063,140 1,410,860 1,812 473 1,264,160 1,0.54.225 661.945 824, 762 833, 170 2,010,010 316, 482 848, 895 1,157,675 Personal property. S19, 116, 406 833, 170 120, 447 388, 326 241,406 183,461 116,803 127,626 476, 718 C) 284, 220 637, 740 1,684,820 2, 596, 260 1,241,840 1,935,860 183, 430 276,820 416, 180 135, 160 1,422,170 1,312,130 232. 343 648, 660 405, 960 161,770 229, 690 173, 855 459,830 339, 150 74,934- .510,970 316,040 761,860 317,900 (') 349, 320 628, 710 263,077 167.200 927,400 441,250 369,670 263,366 473,332 219,060 478, 601 170, 040 448, 630 143,990 396, 336 .348, 713 Other prop- erty. 820,315,864 1,297,898 348,300 693,300 806, 144 361,028 304,918 580,861 (') 672, 207 313, 286 1,496,972 893, 024 425, 880 64,373 288,183 366,673 231, 823 1,051,937 162,317 310,018 264,215 • 4, 983 315,990 410, 101 351, 774 946, 161 3,000 (') 767, 294 897,806 204, 754 .509, 646 867, 610 785, 074 485, 004 331,933 406, 585 562,068 875,686 130,477 331,. 569 123, 234 Total. 82,681,040 97, 420 13,927 39, 266 65, 849 15,920 22, 722 23, 334 46, 707 19,027 76,056 69,802 386,713 365,007 186, 232 154,326 32, 728 21,669 27,966 20, 273 333, 336 283,071 16,228 38, 138 27, 239 16,923 38,082 38, 269 41,670 28, 769 10,073 34,919 46, 408 91,336 82,769 60,604 54,615 91,520 29,015 30,394 87, 373 68, 289 78, 639 69,091 31,549 22, 206 41,. 524 16,914 81,710 -11,338 24,975 31,248 LEVIES OF AD VALOREM TAXES. Levy other than for schools. County. $411,862 $828,332 Municipal. Levy for schools. State. County and minor civil divi- sion. $103,046 17, 207 3,084 7,119 10,588 3,124 4,798 4,214 8,295 2,283 12, 670 11,124 40,002 35, 002 23,4.38 19, 532 3,599 4,610 5,531 4,017 32,977 27,617 2,965 8,348 6,358 3,709 8,660 7,612 9,371 6,316 2,160 7,619 7,859 15, 218 7,066 2,314 8,033 14,092 5,730 5,337 15, 433 10, 649 10, 673 6,110 7,442 5,110 7,463 4,013 13,338 2,364 6,309 6, 519 32, 698 6, 218 15,367 23, 554 7,906 9,531 14,601 5,328 32, 360 37,714 73, 648 64,442 46, 566 37,972 9,189 6,999 10, 554 6,657 101,172 82,&50 8,760 14, 509 8,626 7,224 10,824 15,660 6,010 9,903 4,673 9,769 20, 437 29,620 15, 492 5,207 13,649 29, 460 9,838 7,321 30, 403 12,918 25, 231 21.385 10,601 9,246 13, 769 6,882 28,944 5, 428 9,082 12, 743 15, 429 4, 323 9, ,552 1,867 9,924 9,424 10,871 2,566 213,061 213,061 82,070 67, 524 14,546 3,383 2,894 1,000 142, 736 124, 276 2,140 3, 115 3,482 2,384 12, 232 1,100 6,102 1,246 16, 877 49, 611 49,611 19, 465 21,490 3,955 6, 120 12,302 18,683 26, 732 26, 732 2,360 6,977 11,952 1,464 4,301 771 1,778,) 2,647 778 1 1,199 1,062 2,074 761 3,167 2,736 10,000 8, 7.50 5,860 4,883 1,128 1,382 1,004 8,244 6,904 740 2,087 1,590 927 2,161 1,878 2,343 1,578 640 1,906 1,963 3,962 1,767 679 2,001 3,520 1,432 1,334 3,85S 2,637 2,667 1,,528 1,859 1.278 1,866 1,003 3,334 691 1,576 1,630 27, 78.5 3, 854 10,679 19,508 4,112 ■ 8, 829 6,670 11,813 1,231 15,988 16,662 .50,002 43, 7.52 29,298 24,415 4,495 5,639 7,601 7,695 48,206 41,425- 3, 773 11,054 7, .550 5.0e3 12,965 10,935 11,714 9,873 2,700 9,524 14,904 25, 759 11,567 22, 968 8,060 10, 282- 26,377 13,602 13,336 13,336 9,297 6,, 572 11,4,50 5,016 24, 142 2,965 8,008 8. 892 GEORGIA. The state. ''5467,218,271 Appling Baker Baldwin Milledgeville ciiy. Banks Bartow Berrien Bibb Macon city. Brooks Bryan. . . Bulloch.. Burke. . . Butts... Calhoun. 2, 044, 801 .392, 601 2, 058, 019 1,147,682 1,142,086 3,951.891 4, 1.56, 048 19, 075, 867 15, 192, .336 3, 378, 6.52 1,085,202 3,134,1.56 3,680,6.59 1,839,611 1,096,884 8247,492, 264 .5162,924,916 '8,56,801,091 1, 204, 167 799, 036 ,387, 690 1,075,688 11,147,682 661,935 2,371,767 1,709, .589 10, 167, 490 8,274,814 1,, 569, 235 324,, 548 1,439,676 1,9,56,669 885,067 .595.518 789,68: 204,911 668,926 {') 356,. 365 1,446, ,562 1,717,419 6, 783, 927 5,846.323 1, 434, 692 300,709 1,4.89.834 1,080,8.58 729, 083 408, 469 4.56, 082 313, 405 0) 123,786 133, 562 729, 040 2, 124, 450 1,071,199 374, 726 4.59, 945 204, 646 643, 132 225, 461 92, 897 24, 189 8,888 44,720 33, 758 14, 468 96,, 504 46, 345 466, 044 398, 645 41,229 11,243 39, 740 42,6t0 34,988 13,683 ,51, .581, 341 52,723,996 ' 82,387,061 81,037,4,36 8474, .3,33 6, 550 2,681 6,606 3,673 4, 403 14,951 13,383 62,877 48,615 11,. 518 2,660 12, 395 12, 907 6,779 4, .575 9,120 4,207 20, 580 14,477 6,624 62,677 20, 780 161,000 128, 223 13, 515 6,837 16, 298 17,299 18,396 6, 1,55 3,616 241 13,198 13, 198 ,541 6, 182 1,421 138,804 138, 804 8, 557 2,913 3,884 5, ,3P5 950 I Valuation of personal property and " other property " included vpith that of real property. ■ .\ssessed valuation is that for local purposes, which difTers from that on which state and "county taxes are levied. "I Exclusive of .?92,376, not distributable by counties. 4, 299 604 1,759 4,336 i 2,410 ' 2,890 2,882 978 51,000 51,000 9,812 8,783 41,263 31,903 7, 6.59 l,74r> 8,134 8,470 4,448 3,003 / TAXATION AND REVENUE SYSTEMS. 899 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. GEORGIA-Continued. COUNTY OR MUNICIPALITY. Camden . . . Campbell. Carroll Catoosa... Charlton . . Chatham Savannah city > Chattahoochee Chattooga Cherokee Clarke Athens city . Clay Clayton Clinch Cobb Marietta citv. Coflee "... Colquitt Columbia Coweta . . . Crawford . Dade Dawson. . . Decatur. . Dekalb Dodge Dooly Dougherty Albany city. Douglas... Early Echols Effingham. Elbert Emanuel Fknnin Fayette Floyd Rome city . Forsyth Franklin Fulton Atlanta city i Gilmer Glascock Glynn Brunswick city i Gordon Greene Gwinnett Habersham Hall Gainesville city. Hancock Haralson. Harris Hart Heard Henry Houston - Irwin Jackson- Jasper.. . Jefferson. Johnson. Jones Laurens . Lee Liberty.. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TA.XATION. Total. 81,250,496 1,815,449 4,000,0(iO 822, 936 gnS, 751 35,031,191 41, 102, 562 786, 585 2, 523, 239 2,314,812 7,071,277 5,740,011 1,081,697 1, 876, 072 1,652,628 5,369,201 2,037,458 3,073,587 2, 591, 730 981,946 5, 426, 168 1,092,997 1, 153, 908 568, 768 5,314,419 5, 424, 765 2, 236, 899 4, 635, 254 4, 129, 168 2, 527, 586 1,381,717 2, 454, 471 778, 410 2, 185, 628 2, 706, 669 2, 760, 437 1,039,096 1,068,529 9, 422, 217 4,997,758 1,354,063 2,006,835 57, 165, 608 59,628,749 837, 697 492, 626 5, 465, 688 6,131,460 2, 403, 511 1,789,198 4, 493, 889 2, 369, 345 6. 488. 573 2, 470, 975 2,260,338 2,004,383 1,836,626 1, 688, 023 960,741 2,931,117 3. 420. 574 3,015,662 3, 610, 241 1,898,997 2, 658, 032 1,480.193 1,623,108 3,810,191 1.650,746 1,837,623 l''fj',°F- . Personal erty and im. provements. 8618,092 979,379 2 016, 320 ■ 662, 096 176, 329 21,682,228 28,044,040 383, 371 947, 171 1,218,251 3,461,429 3,056,882 573, 850 934, 622 487, 063 3,116,685 1, 472, 635 1, 122, 196 1, 178, 622 636, 534 2,576,652 641,389 474, 246 379, 621 2,341,908 3, 639, 887 1,015,279 2,023,099 2, 158, 147 1, 256, 465 817,035 1, 105, 460 214, 660 617, 602 1, 410, 593 1, 154, 760 610,318 690, 796 4, 672, 659 3,130,425 803,218 1, 198, 368 37,862,754 43,697,813 434, 631 246, 268 3,019,431 3,464,611 1,420,942 1,093,611 2,232,460 941,398 2,504,300 1,586,325 1, 237, 067 1,018,180 974,921 994,397 626,264 1, 520, 969 1,848,735 1,300,520 1,864,652 1,001,446 1.250,981 828, 949 721,005 1,921,258 843,909 698, 238 property. S433, 240 532,953 1,671,895 255, 462 231, 370 9, 635, 083 11,007,880 162, 283 1,296,830 936, 150 3,144,908 2,639,134 504. 486 441,827 466, 914 1,921,766 659, 240 1, 482, 262 1,216,480 251, 606 2, 114, 681 320, 278 235,941 189, 147 2,064,989 1,207,844 663, 602 1,714,032 1,516,996 1, 185, 021 307, 615 1,017,5,95 229, 255 560, 186 893, 258 1,256,038 377, 365 294, 492 3,733,378 1,764,205 550, 845 718, 055 16,171,825 13.771,799 ■ 289, 242 178,612 1,329,969 1, 420, 306 760, 600 679,637 1, 375, 776 820, 512 2,374,601 862, 247 767, 130 489,288 685, 779 636,968 334. 487 940, 786 903,090 1,165,138 1,422,287 660,808 945,716 521,955 366,914 1,492,449 332,087 580, 203 Other prop- erty. $299, 164 303,117 321,745 5,378 401,052 3,813,880 2,050,642 239,931 279, 238 162, 411 464,940 143,996 3,361 499, 623 698, 661 330, 751 5,583 469, 139 196, 628 93,808 734, 935 131,330 443, 721 907, 622 577,034 558, 018 898, 12J 454, 026 86, 100 257, 067 331, 456 334, 495 1,007,841 402, 818 350, 639 151, 413 &3, 241 1, 116, 180 103, 128 90, 422 4,131,029 2, 259, 137 113, 724 87,646 1,116,198 256,644 231,969 16, 950 885, 653 607, 435 609, 672 32, 403 256, 151 496,915 175,'926 56, 658 LEVIES or AD VALOREM TAXES. 469, 362 668,749 550,004 .323,302 236,743 461,335 129,289 635, 189 396, 484 374, 750 559, 182 S13, 420 23,160 65, 125 9,894 12, 162 627, 921 690,075 9,126 24, 404 25, 199 119,875 106, 190 17, 363 23, 024 12, 375 81,134 39, 867 39,994 48, 951 15, 733 84, 156 13,897 8,909 8,038 70, 042 26,063 67,111 84, 436 46, 401 22, 772 24,883 7,276 13,996 46, 435 31,722 15, 574 19,359 185, 966 119, 147 16,685 30, 541 1,431,341 1, 389, 651 11, 187 6,266 141, 895 130, 852 28, 671 26,803 43, 205 34,434 81,800 49, 420 28, 618 27, 231 62,829 25, 816 15,274 39,225 32,395 53,858 65, 162 28, 601 33, 496 22,583 20,286 75,868 16, 226 16,781 Levy other than for schools. State. Counts^. Municipal. 83,807 6,076 16,092 3,388 2, 151 107, 235 98,656 2,332 8,679 8,881 23,346 18, 368 4,635 5,855 4,279 19, 186 6,517 10, 526 9,320 4,028 17,668 4,100 2,801 2,381 17, 798 18, 202 6,888 15, 096 14, 604 8,342 4,682 8,454 1,809 4,699 9,369 11,181 4,226 4,316 30, 640 15,993 6, 678 8,305 185, 460 186,914 3,362 1,896 15,237 14,368 8, 781 7,421 14, 775 7,291 18, 499 7.907 8,042 6,222 7,932 6,687 4,433 10,312 11,541 9,826 13,578 7,132 9,046 5, 668 4, 690 13,913 6,291 5.091 86, 878 10,348 28, 872 3,456 3,236 262, 734 241, 715 6,263 9,336 9,722 22, 628 18, 368 6,923 11,632 5,288 28, 848 10, 182 19, 056 23,844 8,062 32, 667 5,137 4,269 4,095 27, 636 25, 496 6,030 16,687 20, 646 13,034 12, 435 9,082 4,281 5,464 20. 435 8,833 8,001 11,220 74. 436 39,482 7,447 12,442 314,411 310,089 4,774 3,0,54 37,818 35, 407 11,297 14, 224 14,380 13, 505 25, 796 11,614 10, 624 9,421 9,918 12, 998 7,398 19,664 10,946 18,697 20,578 14,622 14,619 11,, 397 12, 498 36, 969 6,. 513 7,350 8237 2,749 5, 568 826 5, 365 187,579 184,961 783 916 46,980 44, 800 2, 764 1,696 17,089 13,848 3,507 7,920 1,000 19,336 1,770 12,802 8,218 8,624 11,690 19, 605 19, 551 2,583 1,599 ,500 10,483 575 990 ,53, 177 53, 177 3,848 649,2.56 644, 395 845 .59,840 ,59,840 2,831 288 4,352 7,6,54 20, 853 20, 197 2, 500 5,011 39, 773 1, 542 633 2.481 1,2,50 13, 6,37 9, ,346 2,167 13,316 950 Levy for schools. County and State. minor civil divi- sion. S2,498 3,987 10, .560 2,224 1,411 70, 373 64, 743 1, ,531 5,630 5,680 15, 321 12, 054 3,041 3,842 12, 524 4,277 6,906 6,117 2,643 11,595 2,690 1,839 1,562 11, 680 11,945 4,621 9,906 9,581 5,474 3,072 5,648 1,186 3,083 6,148 7,337 2,773 2,833 20, 109 10, 495 3,660 5,451 121,709 109,538 2,206 1,228 10, 000 9,237 5, 762 4,870 9,698 4,784 12, 140 6,189 6, 278 4,077 5,206 4,389 2,910 6,768 7,, 574 6, 448 8,910 4,680 5, 936 3,720 3,078 9,130 3,472 3,340 84, 033 12,600 12, (.00 6,490 4,843 3,000 327 3,833 497 160, 605 158, 735 19.000 12, COO' 1,200 4,513 4,513 2,114 2,500 1,084 5,250 2,760 1,100 2,560 lAssessed valuation is that for local purposes, which differs from that on which state and county taxes are levied. 900 WEALTH, DEBT, AND TAXATION. \ Table 9.— ASSESSED VALUATION OP SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. GEORGIA— Continued. COUNTY OR MXJNICIPALITY. Lincoln Lowndes Valdosta city . Lumpkin McDuffie Mclntosli . . . Macon Madison Marion Meriwether . Miller Milton Mitchell Monroe Montgomery. Morgan Murray Muscogee Columbus city. Newton ;- Oconee Oglethorpe. Paulding... Pickens Pierce Pike Polk Pulaski Putnam Quitman Kabun Randolph Richmond Augusta city 2, Bockdale Schley .Screven Spalding Griffin city. Stewart , Sumter Americus city. Talbot Taliaferro Tattnall Taylor TeUair Terrell Thomas Thomasville town. Towns^ Troup La Grange city . Twiggs Union Upson. .- Walker Walton Ware Waycross town. Warren Washington Wayne -- Webster White Whitfield Daltoncity. Wilcox Wilkes Wilkinson Worth ASSESSED VALUATION OF PROPERTY SUBJECT TO .vD VALOREM TAXATION. Total. 8718,740 5, 248, 556 2,894,462 913, 472 1,294,774 977,562 2,197,668 1,416,224 1,212,048 2,162,055 994, 466 867,758 2,711,658 3,318,220 2,672,414 2,970,780 1,086,442 16,143,751 12,041.647 3,147,171 1,233,624 1,663,667 1,770,706 922,002 2,228,784 2,841,757 4,028,629 2,719,820 2,133,530 697, 103 534,038 2,285,113 23,656,632 20, 615, 991 1,387,265 850, 361 2,355,978 4,369,148 2,470,893 2, 223, 689 5, 403, 467 2,756,413 1,229,883 697,468 4,120,-399 1,107,520 1,816,624 2,906,683 5,318,131 2,422,644 361,546 6,065,577 2,389,954 1,074,431 640,087 1,833,414 2,946,421 3,237,876 3,668,167 2,269,114 1,489,083 4,666,968 2,580,474 929,057 657,8.31 3,746,779 1,711,074 1,972,278 2,732,701 1,697,024 2, 966, 830 Real prop- erty and im- provements. $476, 403 2,254,611 12,801,440 621, 194 857,816 482,267 1,227,816 696, 576 700,108 1,308,016 468,368 546, 029 1,339,179 1,556,967 1,119,126 1, 650, 803 716,444 7,975,530 7,516,501 1,433,603 691,712 1,014,857 902,963 391,467 729,641 1,486,415 1,966,341 1,311,921 1,265,776 320, 591 323,859 1,315,530 13,401,895 13,537,680 848,661 487,779 916,260 1,887,679 1,628,. 367 1,134,610 3,141,489 12,641,302 706, 113 440, 130 1,889,167 540, 808 819,954 1,537,927 2,727,039 1,235,548 216,141 2,058,671 1,097,660 480,780 311,370 908,797 1,339,242 1,. 507, 462 1,482,126 12,100,239 820, 4,57 2,325,706 820,731 454,848 424, 455 1,021,667 954, B25 807, 462 1,684,085 6,34,797 1,377,164 Personal property. S243, 337 2, 169, 976 292,278 436,958 244, 576 752,622 457,655 386, 016 622,270 469,223 317,683 1,096,605 886, 294 1,072,356 1,128,821 368,998 7,496,110 4, 242,. 544 1,626,648 396, 680 629,235 616,136 428,241 900,009 904, 619 1,372,469 1,062,043 746,082 176,083 209,288 779, 185 9, 194, 405 6,127,060 538,604 Other prop- erty. 93,012 260,719 217,231 262, 093 126, 925 231,769 66, 876 5,046 276,874 874,969 480, 933 191,156 672,111 283,802 87,920 145,232 19, 676 252, 607 102,294 599,134 461,723 689,829 345,856 121,672 200, 429 891 170, 398 1,059,332 951,251 260, 476 102, 106 883,378 556, 350 2,002,823 478,846 762,865 79, 661 635, 460 453,619 1,600,837 661,141 ('/ 116,111 368, 926 154,844 267,188 160 1,797,807 433,435 403, 434 163,278 599,761 .396, 909 1,099,942 268,814 1,821,385 789,707 823,699 363, 397 146, 405 2,276,034 730,972 1,231,826 00, 408 216,754 377,891 228, 717 747,385 177,232 1,061,066 646, 123 1,627,055 103,359 1,415,823 770,219 (■> 108,875 647,075 121,. 551 1,448,898 882,364 751,209 1,008,534 263,360 210,853 233,376 1,708,. 307 419,806 724, 410 32,039 649,981 514, 835 1,045,676 3,000 462,642 699, 686 1,182,015 406,657 Total. S12,314 79, 321 55,652 16,048 23,917 17,716 42,773 18,093 26,715 37,271 11.986 9,989 29,280 51,914 ~ 33,387 45, 548 12,771 173, 486 138,342 49,927 15,681 25, 694 24,172 9,997 30,028 33, 457 64,660 39,334 36,206 6,083 8, 666 34,285 570,765 '516,638 23,880 10, 158 32,391 74,783 52,630 31,119 88,177 62,020 21,2,56 i 9,991 ! 46,386 14,807 28,954 22,660 i 74,682 ,39,972 4,565 78, 453 39, 435 16, 194 6.865 20,. 350 28,214 50,. 398 64,003 48, 7Sli 20,564 66,028 381.846 10,426 8,389 55,240 34,221 21,221 43,911 16,201 36,845 LEVIES OF AD VALOREM TAXES. Lew other than for schools. Levy for schools. State. County. $3, 183 16,318 9,262 3,746 6,381 2,747 7,769 6,306 4,686 8,876 3,664 3,509 9, ,543 10, 318 9,576 10,951 4,501 53,065 38,633 12,191 4,583 7,116 6,631 3,705 6,228 10, 084 12,734 10, 235 7,595 2,067 2,410 8,314 76,429 66, 971 5,496 3,007 7,924 14,406 7,907 7,266 17,539 8,821 4,911 3,090 15,343 4,332 6, 093 11,020 17,837 7,267 1,098 17,999 7,648 3,530 2,613 6, 698 9,734 12,679 11,242 7,261 5,652 14,611 6. 463 3,020 2,801 12, 342 5, 475 6,9.59 11,124 4,966 10, 328 I County I and Municipal. State. , minor civil divi- sion. 86, 972 24. 668 13, 604 6,120 11,588 11,046 14,724 8,497 16, 090 19, 675 5,668 4,078 10,033 28, 869 16. 669 18, 003 5,102 43,588 32, 612 22,229 7,402 13,642 12,749 3,411 18.276 13, 366 18,935 12,783 16,428 3,276 4,272 12,911 108,810 94,834 10,288 4,847 17,811 26,215 14,826 12,230 22, 696 11,677 11,768 4,673 19, 366 6,313 11,808 (') 10, 636 4,845 2,563 23, 808 11,2,33 9,348 2,538 10, 450 10, 899 24,942 22,643 14,069 9,456 33,530 1 21,160 4,924 3,750 17,010 8,042 1 6,325 16,030 i 7,976 13, 939 870 22, 643 21,708 1,462 3,416 2,120 12,999 810 1,681 2,037 250 3,447 5,736 968 6,307 216 11,388 11,. 388 6,268 267 440 460 1,437 3,400 12,488 5,250 7,198 303 7,605 272, 440 257,700 4,492 330 1,456 18,909 18,909 4,255 23,865 23,265 1,364 200 1,607 1,318 4,712 1,058 21,116 10, 957 231 20, 435 15,635 4,810 1,193 4,456 17,776 17,726 1,913 7,299 347,919 500 17,188 17,111 4,827 7,457 2,300 82,089 10, 692 6,078 2,458 3,532 1,802 6,091 3,481 3,009 8,826 2,404 2,342 6,263 6,771 6,284 7,187 2,953 34, 823 25, 287 8,001 3,008 4,669 4,352 2,431 4,087 6,617 8,356 6,716 4,986 1,360 1,681 5,455 80,166 43, 294 3,605 1,974 6,200 9,453 5,189 4,768 11,509 6,788 3,223 2,028 10,069 2,844 3,999 7,232 11,706 4,845 683 11,811 6,019 2,316 1,714 4,392 6,388 8,321 7,378 4,705 3, 643 9,588 4,225 1,982 1,838 8,100 3,593 3,910 7,300 3,269 6,778 86,000 6,000 1,262 2,200 2,050 858 3,100 30,622 2, 2.38 2,037 4,350 62,924 64,839 5,800 5,800 2,600 12, 569 12,669 342 3,260 13, 387 6,058 4,400 4,965 4,965 2,079 1,200 3,000 3.600 1 Valuation of personal property included with that of real property. 2 Assessed valuation is that for local purposes, which differs from that on which state and county taxes are levied. 3 No county levy. y TAXATION AND REVENUE SYSTEMS. 901 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. COUNTY OR MUNICIPALITY. The state .. . Ada Boise city Bannock Pocatello city Bear Lake Bingham Blaine Boise Canyon Cassia Custer Elmore Fremont Idaho Kootenai Latah Lemhi Lincoln Nez Perce Oneida Owyhee Shoshone Washington ASSESSED VALUATION OF PROPERTY .SUIiJEl' VALOREM TAXATION. $61,335,113 6,209,380 3,465,584 3, 628, 605 1,274,719 1,521,622 3,122,158 3,160.782 842, 676 4,178,537 1,547.799 1,040,520 1,585,204 2,952,010 2,288.838 4,095,946 4,278,869 1,392,803 1,394,969 3, 660, 675 2,344,1.32 1,941.572 7,116.326 3,153,284 Real prop- erty and im- provement.s. .535,618,690 4, 628, 491 3,098,623 1,816,322 1,087.160 725. 569 1,803,210 1,226.975 462, 255 2,201,950 751,808 592,294 510, 022 1,403.142 1,282.271 1,628, ,561 3,380,307 860, 492 218, 826 2,412,642 1,076,990 907,090 6,199,759 1.6.30.724 Personal property. 1,051,910 1,213,106 366, 961 733,086 187, 659 400, 637 751,085 1,338,303 •873, 846 1,462,781 792, 301 414, 807 536, 665 831,945 913,397 581,270 641,830 630, 686 281.316 804,214 888,279 1,012,327 466,64,1 1,093, ?S1 Other prop- erty. $9,064,513 367,783 1,078,097 396, 326 567,863 586, 504 6,675 623,806 3,690 33, 426 538, .517 717,523 93, 170 1,986,116 266,7.32 1,625 894, 827 333,819 378, 863 22, 156 449.919 429. 179 LEVIES OF AD VALOREM TAXES. $1,896,395 245,931 153,113 94,306 33, 369 41,014 110, 182 102, 401 36, 249 134,046 33,130 ,37,136 .56.279 105. 268 98.716 115,721 96,529 44, 806 63, 243 104,941 71,010 liO, 399 174,926 80,173 Levy other than for schooi.s. State. S294, 366 31.725 17, 328 18, 876 6,374 7,618 17.139 11,714 6,247 20,910 4,352 8,428 16,973 12,689 I 20,480 i 23, 106 I 7,189 7,116 16,688 12,206 9,708 17,811 15,796 County. $1, 037, 463 97,766 51,984 50,046 19,121 28,886 40,511 67,266 24, 3.53 47,258 15,004 25,027 32,868 46. 475 59, 510 90,111 49,6.35 27,374 34, 037 73.854 37.506 38, 832 114,e''6 37, 480 Municipal. $103, 893 Levy for schools. County and minor civil divi- sion. 45,766 45,7.56 7,200 6, 374 1,510 10.619 10 464 ' ' 1 1 597 9.50 4 089 370 1 1 401 ' 121 2 546 1 (, 818 ' 919 1 70.085 38, 045 18, 183 1,600 3,000 41,913 23, 431 6, 6<9 55,414 9,440 6,160 12,033 39.277 22,528 2,760 22, 387 9,122 12, 091 14, 399 18,763 11,859 36, 622 23, 978 1I.LIX<.)IS. The state $1,030,292,435 ] 1*710.571,904 18.319,720,531 Adams Quincy city. Alexander Cairo city. .. Bond Boone Belvidere city Brown Bureau Princeton city Spring Valley city . Calhoun Carroll Cass Beardstown eity. Champaign Champaign city. Urbana city ^ . . . Christian Pana city Taylorvllle city . Clark Clay ClinttSn Coles Charleston city ■^- Mattoon city. . . . Cook Blue Island village Chicago Heights village. Chicago city Evanston city Harlem village Harvey city Maywood villag'^ Crawford Cumberland Dekalb Dekalb city. Dewitt Clinton city ■' 11,740,468 5, 637, .517 2, 299, 583 1,425,905 2,214,641 4, 269, 004 1,. 528, 374 1,822,717 11,179,008 1,006,820 736, S22 1,002,431 4, ,593, 985 4, 057,. 584 664, .304 13,015,985 1, 792, 928 623, 810 7,437,985 616,963 723, 853 2,679,694 1,052,807 2, 707, 281 6,0.56,099 543, 220 1, 024, 488 433,489,922 681,036 635, 874 402, 495, 131 4, 977, 643 321, 467 698, 916 .547, 791 2, 239, 283 1,703,979 9,311,550 1,206,277 4, 628, 158 424, 433 7,886,818 3,736,983 1, 434, 440 1,080,149 1,403,004 2,,S06 774 984 125 1,322 liCiS 1 7, 193 ■2':a 411 49(1 1 602 615 774 S.i.S ■''.862 ll.Sl 2. 792 HOI) mil .'135 9, 73.T 478 1, 131 (,.SIi 411 728 1 5,478,923 ] 417,302 I 346 765 i 1,257 763 1,852 345 4,433 27.') 358 li.'.O 6.50 2.55 299, 725 842 431 770 279 S79 276, .509 726 3,870 .')l)7 285 6.i4 490 4ilO 367 915 1,610 1.36 1,089 540 6,513 638 897 492 3,. 524, 668 286,912 1 3,853,640 1,900,534 865. 142 346, 756 811,637 1,41)2,230 ,-)44. 219 .WO. 049 3,986,713 595,330 134, 207 227 573 1,731^334 1 1,264,978 2.57. 7H9 I I 3, 280, .507 661,242 212, 082 1,959,062 198, 661 377, 088 876,317 695,044 854, 936 1,622,824 184, 561 374, 233 133,764,080 249, 266 255, 996 125,985,405 1,107,076 35, 833 208, 426 179, 876 629, 147 614, 439 2,797,912 308, 785 1,103,490 137,521 $.53,013,308 83, 106, 621 »\, 953, 463 =823,822,601 81,208,125 817 .923,<98 798, 521 34,098 91, 178 498,514 13,210 161, 471 282, 559 16, 236 42, 281 125,214 6,314 92, 514 151,233 6,714 18,083 66,905 2,611 56,920 93, 876 4,107 10, 694 32, 796 1,.597 44,682 90, 496 6, 790 16, 195 27, 575 2,641 37, 295 171,156 12 272 25, 165 57, 860 4.772 71,087 S.'), 725 4,057 8,181 33, 759 1.57S 38, 150 66,514 5, 264 13,716 19, 604 2,047 25,983 402, 683 32, 202 .55.060 1119,923 12.523 132,974 31), 725 3,889 11.712 .S,035 1.513 16,5rt> 30, 431 2,122 3. l)S4 11,800 825 12,000 29,947 2, 8,89 7, 754 5,543 1, 123 12. (■3.'< 193,920 13, 2117 34,1)89 63, 882 5, 1110 76.922 139, 767 11,717 30,43, 3S, 130 4,5.511 54, 927 31,879 l.XliO 4, 9S2 8, 240 797 16,00(1 554.57.') 113, 38K 61,309 381,068 40, 469 39,088 129.4,19 107. 437 93, 762 330,365 .')2, 811 .V2, 079 1, 272, 003 37,(i28 30, 330 !, .528, 528 441,210 10, 898 I19,8"4 30, 593 111.337 88, 304 352, 7.S0 46, .502 l.S2,094 411, 976 37,661 5,164 2, 420 21, .',1)3 1,774 2,0,S4 7.705 5. 1183 7.891 I 17. .5.55 3.115 2,1)97 1,373,211 1,9111 1.543 1,275,026 17,922 926 2,013 1 , 578 11,443 4,902 26, 797 3,470 13,706 1,647 I 107,915 17,939 6, 23.S 71,893 7,084 8,324 18,.S.'>S 15,331) 19,375 41), 212 4,074 7,1123 2,401,195 3,712 3, 11)3 3, 329, 5I)S 39,412 1 , 753 3,S09 3,9,K5 29,110 15, 6()1 43,291 5,639 34, 739 4,344 313.393 34^953 162. 172 11), 754 13, 102 j 54,372 30, 496 29, 247 145,035 111, , 51 IX 33,973 13, 1)30, 730 l.x, 352 14,844 11, 139,634 393, 332 1,752 20, 269 15,009 30, .534 27, 457 134,957 1,080 68, 782 10,610 14. 646 2,008 699 8.386 ! 1,90 811 : 3.997 3,310 3,0ii9 (1,.X37 1111 1,049 ,',34,03(1 7113 600 4.H6, ,500 11,91,9 310 783 613 2, ,505 1,906 10, 421 1,350 5,330 475 180,960 34, 50O 27,000 117,054 14,167 14,7(,7 45,527 3.',3,713 34. 180 104, 746 39, 443 47,337 X, 332, 851 12,940 10. 181 7,397,860 94, 575 6, 108 43,000 10, 408 42,645 38,3"8 137,314 34,963 .59, 547 30, 000 1 Valuation of real property of railroads not on right of way included in column "real projjerty ; " property." 2 Taxes levied by cities, villages, drainage and road districts, and townships. 1 Data are for the fiscal year 1901. that of all other railroad property, in column "lersonal 902 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. ILLIjVOIS— Continued. COUNTY OR MUNICIPALITY. Douglas Dupage Edgar Paris city Edwards..,.".. Effingham Fayette Pord FranJdin Fulton Canton city. Gallatin Greene Grundy Morris city. Hamilton ". . Hancock Hardin Henderson Henry Kewanee city. Iroquois Jackson Murphy sboro city . Jasper Jefferson Jersey Jo Daviess Galena city. Johnson Kane Aurora city "Elgin city Kankakee Kankakee cit.v . Kendall Knox Galesburg city . . Lake Waukegan city . Lasalle Lasalle city. - Ottawa city. Peru city .... Streator city. Lawrence Lee Dixon city. . Livingston Pontiac city . Logan - . Lincoln city. . McDonough Macomb city. McHenry McLean Bloomington city . Macon Decatur city' Macoupin Madison Alton city ColHnsville city. . . EdwardsviUe city Marion Centralia city Marshall Mason Massac Metropolis city . Menard ASSESSED VALUATION OF PaoPERTY SUBJECT TO AD VALOREM TAXATION. Total. S4, 796, 266 6, 693, 589 6, 744, 414 920,052 1,332,642 2, 764, 165 3, 663, 844 5,803,568 1,677,948 7, 806, 195 924, 714 1, 431, 449 4, 208, 620 5, 511, 049 852, 271 1,392,163 7,253,208 404, 774 3,079,048 10,041,833 1,046,241 10,094, 404 2,976,315 407, 677 1,986,115 2,611,237 2,771,418 5,428,596 •661,469 1,237,684 15,494,337 3,939,320 3, 829, 434 7,402,971 1, 419, 5.55 3, 642, 760 10, 724, 776 3, 405, 253 9, 148, 876 1, 243, 733 18,441,600 897, 725 1,470,342 641,133 1,375,052 Real prop- erty and im- provements. Personal property. SS, 529, 257 4,272,081 4, 808, 503 496, 795 . 848, 838 1,631,002 2,393,779 4, 272, 665 1,027,669 6, 296, 904 609, 119 1,034,461 2,899,712 3, 483, 841 444, 875 895, 736 5,066,908 306, 485 1,916,288 6, 758, 260 679, 406 7,209,502 2,028,704 241, 619 1, 385, 299 1,765,298 2,022,260 3, 174, 691 196, 118 614,396 9,816,021 2, 620, 642 2,414,845 4,964,363 837, 393 2, 661, .511 7, 350, 356 2,616,743 6,053,923 782,618 12,922,618 616,736 859,510 ! 378,1.58 851,462 1,838,711 1,268,491 8, 643, 559 6, 063, 501 1,6.56,244 1,067, .537 13, 330, 850 9, 469, 920 691,885 477, 468 7, 409, 438 5, 546, 099 869, 115 1 661,392 6, .540, 275 4, no.'-,, 67) 799, 766 463, 329 7, 635, 774 4,712,04,-. 19, 121, 135 13, 766, .595 4, 538, 689 j 2,991,209 10,112,611 7,5,54,100 3, 940, 760 2, 799, 099 7, 297, 426 5,020,923 12, 722, ,330 7,977,729 2, 136, 432 1,333,400 1, 390, 205 2 1,390,205 562, 264 313, 105 3,056,216 2,137,811 643,249 471,879 4,623,886 3, 182, 653 3, 627, 203 2, 693, 976 1, 118, 809 660, 464 303, 309 187, 374 3. 572, 072 2,.n81,.583 Other prop- erty. SI, 266, 999 2, 421, 508 1,935,911 423, 257 483, 704 1,233,153 1,170,065 1,530,903 660, 279 2, 610, 291 316,595 396, 988 1,308,908 2,027,208 407,396 496, 427 2, 186, 300 98, 289 1,162,760 3, 283, 673 366, 836 2, 884, 902 947, 611 166,0.58 .599, 816 845,939 749, 158 2,254,006 465, 351 623, 288 5, 678, 316 1,318,678 1,414,589 2. 448, 608 582, 162 981,249 3, 374, 420 789,510 3,094,952 461,216 5, 518, 982 281, 989 610,832 262, 975 .523, 590 570, 220 2, 580, 058 588, 707 3, 860, 930 214, 427 1,, SOS, 339 307, 723 1,944,604 i 336,427 2, 893, 729 5, 354, 640 1,. 547, 480 2, .5.58,511 , 1,141,661 2, 276, .503 4,744,601 803, 032 240, 1.59 918,406 171,370 1,441,233 1,033,227 '.58, 345 1 15, 936 !19n, 4.89 LEVIES OF AD VALOREM TAXES. Total. Levy other than for .schools. Levy for schools. County and State. County. Municipal. State. mmor civil divi- $35,305 S60, 705 sion. S180, 651 J13,990 S5, 441 $65, 110 289, 716 19,294 ja, 214 118,785 7,503 101, 920 300,462 1 19, 706 60, 688 126, 730 7,663 96,675 54,742 3,570 6,900 22, 541 1,030 20,701 47, 420 3,872 9,476 12, 923 1,606 19, 643 97,820 8,104 18,067 37,2.50 3,151 31,258 138, 428 10,246 24, 303 46,436 •3,984 53, 460 208, 751 16, 735 37, 142 87, 147 6,508 61,219 , 73,327 4,691 12, 561 26,284 1,824 27,967 r 370,350 22,524 59,886 126, 858 8,759 152,323 66,955 2,663 6, 936 24, 320 1,036 32,000 90,363 4,131 33,038 22,806 1,606 28,783 174,062 12, 164 31,688 59, 198 4,731 66,381 209,034 16, 191 42,966 69, 462 6,296 74, 119 46, 770 2,454 5,966 14,956 9.55 21,440 96,306 4,643 34, 153 31,3&5 1,806 24,318 250, 303 21,044 46,029 85,335 8,184 89, 711 15, 303 1,250 2,628 2,134 486 8,806 90,834 9,068 20, 394 21,703 3,626 36, 143 387,911 29,456 52, 569 141, 163 11, 466 163,288 84, 148 3,013 6,440 26, 633 1,172 48,890 371,503 29, 123 52, 610 141, 729 11,325 136, 716 153,079 8,621 26,014 57,911 3,353 67, 180 21,381 1,174 3,058 7,9.50 457 8,722 92, 156 5,760 20, 554 27,057 2,240 36, 546 126,964 7, 575 27, 7.53 42,905 2,946 45,785 97,332 7,983 18, 762 38, 499 3,104 28, 984 227,970 16, 067 41,384 100, 744 6,248 63, 527 .50, 835 3,280 7,132 27, 643 741 12,039 59, 833 3, 853 9,302 17, 820 1,499 27,359 850,373 44,723 110,091 356, 471 17,393 321, 695 206, 465 11,345 35, 710 96, 119 4,412 68,879 239,218 11,488 27, .572 88,600 3,829 107,729 336,057 17, 992 .52, 268 146, 130 6,997 112,670 94, 7.-,9 4, 0,88 10, 647 39, 464 1,.590 38,970 109, 789 10,478 8,666 46, .842 4,075 39,728 431,714 30,656 62, 004 158,910 11,922 168, 222 247, 204 9,807 19, 750 132,477 3,814 81,356 440, 082 26, 410 64,918 184, ,527 10, 270 153, 957 91,391 3,682 9,328 33,2,88 1,393 43,800 868, 923 .54, 0.50 140, 628 304, 266 21,020 348, 959 102, 589 2,586 6,733 20,648 1,005 71,617 91,586 4,234 11.028 ,30, 877 1,647 43,800 34,619 1,847 4,808 14, 746 718 12, 500 93, 402 5,637 10, 313 30,939 1,513 46,000 92, 763 5,376 13,889 38,0.56 2,091 33, 361 356, 246 24,9.52 64. :,3S 160,081 9,703 105,972 65, 048 5, 669 12,422 13,371 1,855 31,731 426, 578 38, 534 (19, 572 144, 267 14, 985 158,220 39, 187 1,993 5, ISO 17, 989 775 13,241 360, 149 21,496 57, 557 167,626 8,359 105,111 03, 5.56 2, 603 6,953 23.099 973 30,028 2.56 614 18 949 45 342 99,426 20, 3.59 7,369 896 85,529 16,610 45,586 2,303 i 5' 518 2 18, 466 22, 031 31,034 96, 616 8, ,564 90,221 778,8,53 55,217 88, 491 341,967 21,473 271,705 225,944 13,072 20,424 117, .500 5,083 69, 866 466, 709 29, 191 76, 037 204, 353 I 11, 3,52 146, 776 228,383 15, 290 35,467 99, 701 1 4,414 73,511 337, 266 21, 117 130,649 87,962 8,212 89,326 509, ,825 36,618 ,87, 970 181,656 14, 240 ■ 189, 341 98,917 6, 153 14,9,55 39, 097 2,393 36,319 40, 284 3,893 1 10, 427 20,820 1,668 3,476 25,303 1,619 ' 3, 936 ! 9, 5.59 630 9,559 1,59, 360 8,952 22, ,8,89 51,073 3,481 72,965 35,600 1,8.53 4, 824 12, ,865 720 15,238 106,646 13,498 2,8, 842 54, 369 6,249 64,688 164,913 10, 682 35, 415 51, 547 4, 1.54 63,116 54, 550 3,201 9,911 15, 701 1,246 24,492 11,1')7 873 2, 275 ; 4,873 340 6,136 122,902 10, 305 27,174 34, 125 4,008 47,290 1 Data are for the fiscal year 19U1. 2 V;iluiiti(in of personal property included with that of real property. TAXATION AND REVENUE SYSTEMS. 903 Table 9.— ASSESSED VALUATION OF SPBCTFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY ML\OR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. ILUNOIS— Ckmtiiiiii'.l. COUNTY OR MUNICIPALITY. ASSESSED VALUATION OF PROPEKTY SUBJECT TO AD VALOREM TAX-ATION. Mercer S5, 431, 942 Monroe 2, 108, 248 Montgomers, 6, 496, 942 Litcbfleld city ' 497, 218 Morgan 8, 503, 323 J acksonville city 2, 636, 260 Moultrie ' 3, 606, 609 Ogle 8, 893, 913 Peoria 18, 351, 516 Peoria city 10, 456, 445 Perry '. 2, 285, 759 Duquoin city 318, 033 Piatt 5, 273, 754 Pike 4, 773, 300 Pope 984, 192 Pulaslci 1, 168, 637 Putnam 1, 359, 364 Randolph 3, 349, 707 Richland 1, 664, 826 Olney city 572, 262 Rocli: Island 8,766,441 Moline city i 2, 288, 650 Rock Island city ' 2, 732,001 St. Clair ' 16, 727, 457 Belleville city 2, 176, 630 East St. Louis city ' 5, 923, 822 Saline I 1, 768, 466 Sangamon 17, 284, 884 Springfield city 6, 855, 154 Scliuylcr 2, 544, 019 Scott 2, 010, 679 Shelby 5, 866, 799 Stark 3, 254, 847 Stephenson , 8, 077, 609 Freeport city , . . i 2, 366, 823 Tazewell 8, 029, 739 Pekin city 1,202,199 Union '. 1 , 955, 348 Vermilion 13, 709, 2«0 Danville city | 2, 466, 606 Wabash 1, 628, 590 Mt. Carmel city ! 428, 796 Warren ' 6, 727, 343 Monmouth city 1, 049, 368 Washington 2, 768, 887 Wayne 2, 464, 824 White 2, 648, 370 Whiteside I 8, 837, 068 Sterling city i 1, 456, 461 Will '- 16,20.5,664 Joliet city 3, 831, 023 Williamson 2, 452, 660 Winnebago U, 627, 629 Rocklord city 6, 386, 768 Woodford 6, 190, 019 Real prop- erty and im- provements. *3, 539, 075 1,552,637 3,781,068 312, 101 5,932,319 1,618,947 2, 516, 298 6,892,279 13,038,175 7,608,107 1,604,378 237, 347 3, 785, 543 3,000,815 669, 776 795,828 1, 018, 841 2, 302, 297 1,122,993 413,466 6, 884, 419 1,501,426 1,872,050 11,. 523, 919 1,623,277 3, 090, 678 1,121,292 12, 390, 969 4, 708, 344 1,873,518 1,463,448 3,86.5,268 2,299,983 5,587,089 1,623,611 6, 189, 472 719,319 1,338,.S7S 9,655,816 1,619,281 1, 107, 205 266, 699 4, 593, 390 674, 980 2, 125, 407 1,764,310 1,784,139 5, 973, 108 928, 1.50 11,217,871 2,677,418 1,676,304 8, 016, 084 4, 277, 993 4.604,312 Personal property. 51,892,867 653,611 1,715,274 186, 117 2,571,004 1,017,313 1,089,211 3,001,634 5, 313, 341 2, 848, 338 681,381 1,488,211 1,772,486 314,416 372, 809 340, 623 1,047,410 .541,833 158, 787 2, 882, 022 787, 224 859, 951 5, 203, 538 662, 353 1,933,144 647, 174 4,893,915 2,146,810 670, 601 547,231 1,991,541 954,864 2, 490, .520 843, 312 2,840,267 482, ,S80 616,470 4,053,464 847,326 621,385 162, 097 2, 133, 9.53 374, 388 643, 480 700,514 864, 231 2, 863, 960 528, 311 5, 077, 693 1,163,605 Other prop- erty. LEVIES OF AD \'ALf.)RKM TAXF..S 776, 246 3,611,545 , 2,107,766 1,585,707 [ Levy other than fo schools. T^vy for schools. Total. County and " State. County. Municipal. State. minor civil divi- sion. S209, 108 $16,851 845, 449 S72,.378 ?6, .5.53 867,877 75,318 6,083 20, 705 15, 680 2.366 30,485 220, 683 1.5,998 39,116 77,348 6,221 81,900 32, 320 1,432 3,481 11,933 657 14,917 338,325 24, .504 68, 108 116,868 9,629 119,316 157,385 7,592 21,090 62,216 2, 9.53 63,534 126,872 10,399 27,064 39,547 4,044 45, 818 34.5,800 25,638 66, 757 128, 784 9,970 114,651 1,145,349 52,808 183,808 504,446 20, .536 383,761 851,823 41,826 104, 564 384, 722 11,711 309, 000 128, 324 6,618 19, 187 55,344 2, 673 44,602 14, 699 916 2,385 5,311 356 5,731 202, 840 15, 245 28,814 70, 321 6,928 82,532 201,454 13,867 37,228 65,809 5,393 79, 157 36,721 2,867 6,518 8,377 1,115 17,844 48,697 3,395 8,734 9,849 1,321 25,398 41,439 3,928 7,103 10,403 1,628 18,477 120, 946 10,072 24, 961 28, 849 3,917 53, 146 75,976 4,816 12, 632 24,366 1.873 32,389 28, 634 1,648 4,292 11,445 641 10,608 581, 394 25, 416 109,0.52 206, 812 9,884 230, 230 178,968 6,183 16,088 69,714 2,404 84, 579 200, 654 7,476 19, 480 85, 090 2,908 85,600 940,001 54,029 130,831 392. .556 21,011 341,574 138, 232 6.013 15,6,52 62, 169 2,339 52, 0.59 375, 622 13, 652 34, 829 196.097 5,309 125, 735 101,901 5,153 33, 231 24, 705 2,004 36,808 881,572 60, 133 179;423 348, 190 19,496 284, .330 421,593 19,743 51,414 221,128 7,678 121,630 130, 013 7,342 44,513 35,465 2,856 39,837 73,616 6, 761 15,796 17,296 2,241 32, 5.52 224, 739 16,818 41,417 83,248 6, .541 76,715 125, 776 9,381 16,468 .58,705 3,648 37,574 331,42s 23, 728 60, 926 133,544 9, 22S 104,002 146,220 6,645 17,302 69, 892 2, .584 49, 8113 395. 206 23, 297 88,364 153, .564 9,060 120, 921 83, 624 7,877 12, 022 55, 662 3, 063 5,000 100, ,587 6,645 14,744 44,746 2, 195 33,257 609, .505 39, 5S4 103,032 229, .5.50 1.5,394 221,945 219,067 13,960 25, 375 96, 306 2,960 81,466 65, 934 4,797 12,631 17, 338 1,866 29,302 28, 515 1, 236 5,360 8, .576 480 12, 864 266,928 19,395 40,402 99, 379 7, .542 100, 210 57, 704 3,022 6,296 30, 432 1, 175 16, 779 105, 766 7,986 37, 395 26, 49S 3,106 30, 781 99,368 7,176 18,639 28, 947 2,791 41,,S24 149, 656 7,637 42,849 44,569 2,970 51.631 .367,323 25,611 66, 670 145, 213 9,960 129,869 101, l-V, 6,231 10, 767 42, 654 1,748 39, 8.55 737, ISl 47,117 78, 638 346, 668 18, 323 246, .535 2U,.i37 11,033 19, 155 111,100 4,291 OS. 95S 109, .560 7, 245 29,691 IS, 765 2,818 51,041 463, 066 33,561 ,82, 275 188,305 13,052 145, S7,3 303,79'! 18,391 44, 700 127.734 7, 1.52 105,,S22 211,133 17,874 46.498 .56, 250 6,951 83, 560 IM>1.VX TElllilTOUY. 1 Data are for the fiscal year 1903. 2 In part estimated. 2 816, 200, 000 (■) S16, 200, 000 8271,000 S177,000 .*94,0U0 2, 000, 000 4,000,000 6,000,000 6,200,000 2,000,000 3'^, 000 21,000 11,000 4,000,000 75 000 49,000 26,000 5, 000, 000 1 90,000 60, 000 30, 000 5,200,000 ' 74, 000 47. 000 27. ono [ : , ' 3 No real property assessed. Iinprovements on land classed as personal property. 904 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OP PROPERTY SUBJECT TO AD»VALOREM TAXATION AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000; 1902— Continued. IJTDIAKA. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. LEVIES OF AD VALOREM TAXES. Total. Real prop- erty and im- provements. Personal property. Other prop- erty. Total. i Levy other than lor school.s. Levy for schools. State. County, j Municipal. State. County and minor civil divi- sion. The state $1,417,362,766 $884,654,400 83.44,906,021 ?187,802,346 S27,968,418 ■ $2,603,267 37,404,160 ! SO, 017, 249 1 ,'!2,001,486 .S6, 943, 256 10,836,830 1,703,860 44,717,810 21,461,140 15,871,555 4, 482, 790 13,773,765 8,968,025 2,070,295 17,590,208 2, 446, 705 1,857,305 12, 465, 645 20, 506, 960 7,864,920 12,861,317 3, 708, 410 12,660,330 2,943,880 17, 742, 735 4,346,120 2, 384, 260 12,102,630 3,219,870 8, 400, 120 1,283,560 12, 233, 848 2, 373, 260 14, .591, 115 26, 761, 290 8,900,280 6,509,765 23, 088, 140 6, 106, 770 3,384,960 9, 464, 762 3,332,351 11,912,710 8, 640, 306 12, 129, 865 7, 817, 795 10,607,615 15,879,685 2, 664, 435 28, 475, 106 8, 738, ,865 11,871,385 16,876,235 2, 086, 405 14, 815, 340 2,299,160 6,816,915 16,646,278 17,826,280 16, 176, 900 6,709,615 17,014,690 4,650,270 11,167,180 2,498,900 8, 997, 1.51 12,938,376 1,807,726 9, 198, 410 4,060,920 6,744,688 13,830,165 17, 996, 350 5,517,190 17,960,420 10,230,917 6, 160, 675 1,051,070 31,461,585 17, 580, 935 10,615,275 2, 756, 860 9,590,4.35 4, 737, 430 1,418,680 11,098,685 1, 269, 820 1,294,785 8, 218, 260 12,943,850 5,889,980 8, 270, .568 2, 719, 598 8, 084, 530 1,090,600 10,915,065 2, .582, 075 1,281,016 7,908,700 2,331,865 4, 657, 985 754, 495 7, 744, 445 1, 291, 115 8,732,460 15, 4,59, 290 6, 022, 075 3, 553, 190 14,422,115 4,659,415 2,256,095 6,954,815 1,926.460 8,769,900 6, 798, 105 7, 960, 805 5,120,815 6, 504, 856 9, 936, 690 1, 736, 466 15,796,915 6, 462, 385 7,073,790 11, 463, 640 1,414,405 8,644,155 1,407,100 3,800,115 9,670,490 10, 221,. 570 10,011,145 3,668,570 10, 837, 460 3, 3.58, 230 6, 534, 040 1,483,130 6,344,680 8, 102, 150 11,807,725 5, 852, 000 2, 333, 090 3, 190, 4.55 9, 336, 745 10,801,600 3,3.58,390 11,151,135 6,349,290 3, 325, 555 652, 780 7,242,006 3,880,205 4,088,900 1,725,940 2,629,770 2, 997, 915 661,616 4, 946, 623 1,176,885 562, 120 2,981,640 4, 110, 935 1,964,940 2,367,777 988, 812 2,961,170 953, 280 4, 809, 690 1,764,045 636,960 3, 024, 940 888,016 2, 206, 516 629, 066 3,294,860 1,082,145 2,960,650 7,214,795 2, 878, 205 2,311,085 6,083,166 1,447,355 1, 128, 866 2,717,965 1,405,891 2, 366, 685 1,842,200 2, 666, 875 2, 376, 255 2,441,720 4, 182, 376 928, 970 8, 613, 296 2,681,090 3,692,770 3, .587, 875 672, 000 3,844,935 892, 050 1,649,370 4,097,995 i, 742, 850 4,641,110 2,041,045 4,310,040 1,292,040 2,8,59,630 1,016,770 2, 299, 135 3,488,190 (■) 2,929,635 1,721,830 1,292,906 3, 698, 620 5, .349, 150 2,168,800 3,683,720 3, 012, ,5.57 1,349,600 228,948 36,445 921,408 519,478 305, 679 111,383 222, 958 184,413 48,238 263, 313 70,953 40, 562 228,973 447,912 201,933 298,499 115,801 287,279 71,653 337, 555 92, 573 66,388 281,717 78, 565 166, 641 40, 320 249, 834 57,620 236, 872 456, .549 172, 665 106,479 438,376 166,878 77,988 174,942 96, 959 274, 052 220, 316 250, 938 148, 830 209, 712 280,724 81,931 633,492 206,711 256,352 286, 785 69, 212 274,010 53, 397 116,770 283, 001 287, 203 307, 138 149, 692 294, 263 99, 110 230, 573 84, 352 184,021 260,620 44,836 217,211 118, 445 137,849 222, 177 373, 936 124,882 329, 426 150,876 20, 267 5,060 82,652 63,788 29,062 13,314 23, 863 16,464 6,149 31,130 4,404 3,740 22, 747 37,924 20,973 24,013 11,014 23,919 8,743 32, 594 12, 908 5,031 22, 324 9,563 16,966 2,310 22,433 4,272 26, 214 48, 665 26, 434 12,612 41,465 18, 137 10,013 17, 517 5,998 21,847 15,623 22,527 14,607 18,643 28,680 7,913 62, 482 26, 964 22,234 31,171 6,217 26, 419 6,861 11,639 28,405 31,796 29,112 16,968 30,528 13,811 20, 503 4,498 16, 623 24, 219 3,436 17,265 7,174 10, 567 25, 310 32,721 16,466 31,941 18, 040 79, 172 ; 7,889 i 224,927 101, 583 101,101 20, 307 81,451 60, 386 6,273 90, 355 23,243 13, 140 77,072 113,887 34,797 71,126 16,428 126,417 14, 672 102,476 19, 253 21,384 90, 260 12, 976 27,997 12, 195 89,888 21,646 38, 390 134,403 44,768 29,999 70,093 17,282 9,579 43,868 31,657 53, 779 37,413 .58, 768 39,089 40, 844 68, 395 8,340 179, 239 28, 227 117,976 74,676 19, 821 72, 109 10,875 40,851 87, 382 37,013 72,690 21,868 50, 818 13,625 76,667 23, 740 50,397 04,511 9,400 56,408 37,863 62,939 72, 794 136, 285 27,300 58, 967 22,411 67,687 21, 298 .397, 909 214,611 89, 239 45, 934 32, 468 48, 152 11,180 69, 302 26, 424 9,791 43,684 171,783 95, 891 122,998 57, 208 65,830 31, 653 88, .595 51,509 12, 649 88,164 47,326 55,104 15, 033 52,819 10, 680 89,281 74,842 14, 634 25, 500 165,105 71,002 25, 223 60,206 31,313 140,987 123,315 75,458 59,461 79, 131 82,906 32,639 201,261 113,693 40, 513 69, 113 18, 778 83,285 19, 324 19,916 84, 397 104, 570 101,895 65,661 102, S34 65, 104 68, 934 34,156 52, 277 64,268 13,668 86, 656 47,826 23, 063 48, 863 102,394 54, 082 136, 693 38, 638 15,671 2,198 63,274 30,044 22,174 6,276 18, 031 12, 660 2,898 23,784 3,425 2,967 17,345 : 29,038 10,997 18,518 i 6,192 1 18, .546 4,121 24,906 6,085 3,998 17,241 4,508 12, 316 1,797 17,133 ' 3,323 20, 119 37,496 12, 460 9,791 31,956 8,549 4,739 13,416 4,665 16,685 12,096 17, 266 11,219 14,255 22,015 3,730 40,371 12,234 17,343 23, 868 2,921 20, 156 3, 107 9,118 21,626 - 30,056 22,340 7,993 23,399 6,570 15,795 3,498 12, 624 18,613 2,535 13,479 6,685 8,171 19,317 25, 112 7,724 24,438 1 13, 750 46,251 Allen 6, 024, 220 152,646 109,452 Bartholomew 1, 267, 380 64,113 Columbus city 25, 552 Benton 1,553,560 1,232,680 67, 145 46,751 21,738 1,544,900 48, 742 13,457 400 1,265,745 3,452,175 10,924 68, 125 Cass 92,280 39, 275 Clark . . 2,212,972 61,845 25,959 Clay 1,614,630 62, .567 12,364 2,017,980 88,984 2,818 Crawford 466,285 1, 168, 990 13,326 63,728 4,193 1, 535, 620 44,168 8,986 1, 194, 543 67, 561 17, 799 Dekalb 2, 898, 006 3,077,206 61,868 161, 163 74, 369 646, 490 3,682,870 28, 577 Elkhart 139, 757 Elkhart citv 51,908 28,434 Fayette 791,972 39, 935 23, 326 Floyd 786, 126 40,754 31,969 1, 512, 185 320, 725 1,661,040 1,760,620 76, 919 24,454 Fulton 66, 839 78,728 29, 309 4, 165, 896 604, 490 1, 104, 825 1,824,720 160, 139 26,e03 57, 286 , 87,957 11, 475 2, 326, 260 72,041 13,240 367,430 1,976,793 2, 860, 860 1,523,646 34, 247 61, 192 Henry 83,769 81,101 37,112 1,.%7, 190 86,684 Huntington city 1,763,510 "i,' 3.53,' 336' 1,348,035 416,775 48, 674 18,461 62,200 59,009 15,908 44,404 19,898 33, 109 1,261,328 895,800 1,845,600 55,903 77,420 19,310 77,486 3,125.065 869,070 Lagrange 58,037 ■ Valuation ol personal property and ' ' other property " included with that of real property. TAXATION AND REVENUE SYSTEMS. 905 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. , INDIANA— Continued. ASSESSED VAI Total. UATION OF PKOPEETY SUBJECT TO AD VALOREM TAXATION. LEVIES OF AD VAL er than for OREM TA,\E Levy for COUNTY OR MUNICIPALITY. Real prop- erty and im- provements. Personal property. Other prop- erty. Total. $667, 602 167, 734 400, 856 88,619 85,474 262, 719 73, 740 775, 784 182,845 46, 427 112,517 3,133,396 2,738,100 207,348 : 106, 142 324,892 78,958 231,067 79, 504 355, 077 94. 4.50 221,441 48,651 156, 155 ' 204,594 36, 276 127, 141 144,171 220, .535 84, 109 131,703 270,382 67, 882 218, 288 .50, 379 133,454 257, 946 312, 395 131,, S06 285, 235 60,414 699, 106 60, 390 464, 567 61,017 286, 743 82,877 166, 2.55 177,866 137,919 263, 849 83,018 568,980 311,776 196, 366 113, 285 828,864 708, 335 172, 024 817, 191 .549, 039 351,221 114, 046 167, 704 143,603 122,718 523, 564 228, .580 322, 280 71,. 548 214.131 220, 156 Levy oth State. chools. Munieipal. schools. County. $210,001 47,053 105, 725 13, 970 33,2,56 128, 366 21,761 135, 836 30, 026 8,015 13, 960 706,533 495,818 41,063 40, 718 66,443 14,194 84,261 15,357 81, 164 14, 750 44, 535 6,682 35, 245 33,322 12, 708 .50, 046 66, 196 73, 761 31,930 47, 960 80,866 6,774 72,147 6,819 26. 186 112,828 93. 635 35, 426 60, 874 18,212 78, 405 6,598 51, 560 29,850 59, 249 13, 343 63. 187 50,898 21,004 121,601 26, 187 122,411 116,638 67, 606 33, 285 189,010 161,339 58,589 188, 486 127,020 95, 378 16,235 46,745 45, 487 29, 177 95, 420 42, 192 78. 970 19.845 72. 636 41.105 State. $40, 914 7,607 34, 305 5,697 5,389 14, 184 3,17? 51, 176 11,775 3, 175 5,86'l 217, 848 186, 098 19, 982 6,119 22, 203 4,387 11,178 3, 969 30, 739 5, 4.50 14,861 2,650 12, 108 20, 867 2.X49 7, :,6H S. ,S39 17,163 5,507 9,115 21,709 3.316 17,003 2,309 9,682 21,051 24,993 11,259 22, 435 2,684 47,558 3,384 24, 636 3, 997 26, 124 6,158 10,982 8,323 10,9.59 18,295 5,576 39,422 17, 189 14, 561 7,748 48,341 35,682 12, 493 48, 904 30,502 24, 963 6,261 12, 930 10,595 11,192 38, 462 15,823 20, 290 4,448 16,851 15,978 County and minor civil divi- sion. Lake $29,830,625 5,433,266 24,941,710 4,069,340 3,848,980 9,467,545 2, 269, 627 35,043,586 8,410,515 2,268,105 4,192,240 155, 186, 110 132,927,210 14, 219, 970 3,930,114 15, 528, 140 3, 133, 230 7, 547, 074 2,828,088 22, 245, 960 4, 178, 340 10,384,910 1, 892, 9£0 8,857,134 14, 915, 280 1,944,780 4,994,935 6, 056, 524 11,963,075 3, 27k, 685 5,898,010 16,079,360 2,390,035 11,950,695 1,692,090 6, 736, 706 15,559,155 17,752,340 7, 820, 942 16,398,880 1,917,065 32, 804, 080 2,416,970 17, 597, 200 2,755,239 18, 749, 864 4,398,863 7,200,640 6,075,370 7,597,310 13, 050, 445 3, 637, 225 29, 132, 570 12,277,685 10, 199, .580 6,683,534 33, 228, 780 25, 487, 920 8,944,300 35, 578, 249 21,787,300 18, 265, 195 4, 472, 410 9,641,519 6,937,180 7,733,430 27, 742, 489 11,302,493 14,789,806 3, 177, 925 12,002,210 11,814,650 813,727,360 3,030,000 13,188,610 2,281,085 2, 669, 269 4,953,655 1,348,483 20,969,020 6, 186, 660 1,468,370 2, 751,. 325 104,246,870 86, 399, 150 8,247,855 2,020,346 9,215,600 2,113,710 4,912,105 1,783,216 13, 883, 490 2, 448, 970 7,214,960 1, 189, 180 6,725,446 8, 284, 290 1,301,905 2,793,665 3,698,880 7,318,265 2,111,230 3, 666, 135 7,231,965 1,635,540 7,627,616 1,106,970 3, 485, 565 9, 278, 440 10, 221,. 500 4,687,625 10, 796, 730 1,164,175 20, 370, 560 1,450,880 11,364,110 1,578,306 ! 13, 063, 256 2, 546, 185 4,863.010 2,115,950 5,062,425 7,803,035 2,716,070 19,267,770 7,900,630 6,868,230 3, 716, 560 24, 340, 260 18,497,460 6, 209, 130 24,783,950 15, 727, 230 11,497,7.80 3, 010, 725 6, 326, 380 ■ 4, 708, 585 4, 764, 300 16,388,170 7, 113, 270 8,119,965 2, 304, 675 8,196,460 6, 738, 036 85,461,920 1, 003, 595 4, 334, 252 1,642,680 1,070,903 2,646,190 921, 142 9,365,720 3, 224, 965 799,735 1,440,915 35,631,725 35, 555, 780 2, 313, 326 1,305,965 3,641,500 1,019,520 1,870,800 1,044,873 6,360,290 1,729,370 2,600,220 703, 770 2, 004, 140 3,605,000 642, 875 1,789,815 1,633,437 3,237,670 1,079,955 1, 798, 390 1,807,550 754, 495 2,904,725 586, 120 1,494,945 4,003,700 4,948,310 2,211,575 4,107,815 762,890 7, 535, 780 966, 090 5,362,510 629. 708 4,168,935 1,781,431 1,969,810 703, 650 1,838,605 3,966,670 921,155 6,624,266 3,771,725 2,110,120 1,389,624 6, 730, 295 6, 322, 240 2,190,800 7, 364, 870 5, 257, 270 4,718,400 1,461,685 2,410,440 1,836,545 2,369,070 8,221,713 4, 189, 223 5, 038, 020 873, 250 2, 428, 260 2,834,890 $10,641,345 1,399,670 7,418,848 146,575 108,808 1,867,700 $53, 847 8,920 45, 114 12, 086 11, 108 18,293 4,085 66, 362 22,466 6,736 12, 434 285,095 208, 496 26, 144 7,822 28, 932 9,306 14,459 8,399 40, 379 12,410 19, 361 5,622 15, 946 27,333 3,692 9,678 11,464 22, 347 6,886 11,680 28,676 7,098 22, 180 5,026 12,601 27,623 32, 685 14,533 29,541 3,451 61, 773 7,178 62, 264 6,146 34,249 13,0.50 14, 102 10,891 14,251 23, 742 7,1.52 51, 736 22, 100 18,981 10,211 62, 710 75, 699 16, 274 63, KC5 34, 206 32, 656 13,283 17,027 13,601 14,463 50,484 33, .523 26, 51 1 9,438 22,051 20, 937 $220, 590 62, 861 116, 262 32, 450 20, 326 45, 626 26, 106 308, 282 97, 562 20, 563 67,677 1,170,305 1,169,7.59 49, 7-48 23, 860 119,861 24,439 72,097 27, 150 100, 895 43,455 83,301 19, 497 50, 655 61,883 5,308 29, 262 25,361 44,264 18,632 31,363 59, 495 30,349 62, 367 24,070 39,687 33, 815 72,815 42,324 110,626 23,318 330, 209 30,212 219, 965 9,216 91,005 33, 431 36,077 73,354 42, 161 40. 966 26, 724 213, 65S 132, 100 40,860 36, 810 373, 8.S9 320,919 43,171 .321,975 230,945 88,213 44,724 47, 830 37,220 2.S, 533 214,862 137,042 121,128 37,817 39,958 80, 238 $142, 150 Hammond city 41,293 99,450 Laporte city . 24,416- 1,5,396 56,250 18,611 4,708,846 214, 128 21,026 7,938 12,577 15,307,615 10,972,280 3,658,790 603,813 2,671,040 7.54,616 677, 929 70,411 Martin 27, 623 87, 453 26,032 764, 169 49,072 24.639 Montgomerj' 2,002,180 101,900 18,385 569, 740 59,383 14,200 Newton 1,127,549 3,026,990 42, 201 Noble 61,189 10, 719 411,455 724, 207 1,407,140 80,500 433, 485 7,039,845 30, 587 Owen 32,311 63,000 21,165 Pike 31,. 585 79,636 20,315 1,418,355 54, 591 12, 095 1,755,195 2,277,015 2, 682, 530 921, 742 1,494,335 45, 298 62.629 88,267 28, 264 61, 760 12, 749 4,897,740 181,161 13,018 880, 580 547, 225 1,517,674 71 , 247 367, 820 3, 255, 870 696, 280 1,280,740 116,142 12,809 Shelby 76, 116 16, 895 41,907 34,400 49, .544 59,245 17, 379 3, 240, 545 605,330 1,221,230 577,350 2, 158, 225 668, 230 1,544,370 3, 429, 429 802, 800 2, 039, 015 141,763 23, 749 Tipton 54,358 25,231 Vanrterburg E vansville city 154, 884 114, b96 41,497 193,961 126, 366 Wabash 110,011 33, .543 904, 699 392, 060 600, 060 3, 132, 606 "'i,'63i,'826" '"i,'378,'56o' 2,241,725 43, 172 Warrick Washington 36, 700 39,363 124, 336 "Wells 75,381 Rliiffton citv 62,735 Whitlpv ; 61,898 ' 906 WEALTH, DEBT, AND TAXATION. Table i).— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION,, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000 : 1902— Continued. IOWA. COUNTY OR MUNICIPALITY. The state . Ad.^ir Adams Allamakee Appanoose Centerville city . Audubon Benton Blacldiawk Cedar Falls city . Waterloo city. . . Boone Boone city. Bremer .".. Buchanan .", Buena Vista . . . Butler Calhoun Carroll Cass Atlantic city . Cedar Cerro Gordo Mason City . . Cherokee ". . . . Chickasaw Clarke Clay Clayton Clinton Clinton citv . Crawiord Dallas Davis Decatur Del.awarc Des Moines Burlington city. Dickinson Dubuque Dubuque city3.. Emmet Fayette Oelwein citv. . . . Floyd ' Charles City Franklin. Fremont. Greene Grundy .. Guthrie .. Hamilton Webster Citv Hancock Hardin Harrison Missouri Valley city. Henry Mt. Pleasant city. Howard HumDoldt Ida Iowa Jackson Jasper Jeflcrson Fairfield city Johnson Iowa City. Jones Keokuk Kossuth ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. 8672, S'lO, 391 3, 820. KM 3, 318, 5S3 3, 587, 649 4,n8,?,99 602, .'572 3, 676, 127 8, 323, 103 9, 3.i6, 790 1,001,668 3,029,362 6,047,3.65 1,218,466 4,367,124 5, .590, 573 5,084,604 6,337,245 5,011,684 5,319,986 6, 4S8, 017 654, 867 7,262,154 6, 669, 568 1,503,412 4, 935, 397 3,981,978 3,191,390 4,185,388 6, 241,. 839 10,352,258 3, 026, 221 6, 177, 449 6, 636, 670 3, 408, 849 3, 836, 272 5, 498, 849 7,348,4.50 3,627,184 2, 462, 272 13, 070, 819 24,061,676 2, 878, 173 6, 484, 291 471,807 4,89.5.639 761,323 4, 756, 434 4,673,795 6,101,8.59 ,5,022,838 4.754,167 6, 567. .565 946, 288 3, 508, 389 0, 510, 613 ,5, 805, 846 494,646 4,876,496 721,512 3, 770, .881 3,694,179 3, 476, 213 5,261,408 5, 166, 622 X, .340, 010 4,418,784 816, 253 8. 322, 698 1,941,900 6, 365, 639 0.. 331, 890 6,226,529 Real prop- erty and im- orovements. S410,189,783 2, 836, 420 2,324,330 2,612,633 2, 699, 101 390, 387 2,721,114 5, 975, 199 6, 609, 978 673, 446 1, 969, 686 4,367,114 862, 147 3,168,167 4,079,719 3, 802, 803 3,880,617 3, 672, 644 3. 890, 465 4,002,782 459, 505 6,021,967 4, 436, 004 1,120,429 3, 762, 878 2, 899, 028 2,164,208 3,121,640 4, 058, 183 7, 096, 673 2,036,0.50 4, 295, 168 4,720.124 2, 368, 715 2, 696, 703 3,971,894 6, 097, 165 2, 445, 743 1,882,002 9, 492, 374 16,979,628 2,188,979 4, 687, 999 311,600 3, 620, 604 476, 683 3, 744, 763 3,365,601 3, 796, 584 3,743,111 3, 357, 429 4, 1.33, 436 1 630, 167 2, ,532, 930 4,6.57,897 3,862,840 .368,920 3,3,59,593 449, .381 1 2,877,713 2,5.33,843 2,700,617 3,606,961 3, .568, 493 5,823,568 2,904,874 478, 660 6, 964, 422 1,259.757 4,483,373 4,323,431 4,043,667 Personal property. S109, 168, 678 775, 268 649, 872 699, 350 828, 720 2 112,185 742, 064 1, 622, 906 2,066,716 294, 700 1,009,803 1,025,969 2 3.56,318 939, 126 1,114,371 801,004 910, 913 805, 566 723, 773 1,036,912 '- 195, 362 1,. 529, 824 1,570,027 2 382,983 S64, 130 681, 978 640, 625 600, 832 1,594,, 397 2,023 788 893, 931 953, 505 1,250,408 710, 765 -771,514 956,742 1,730,164 21,181,441 391,752 2, 853, 194 7,116,620 419,069 1,244,636 134, 856 878, 967 2 286,640 718, 084 941,880 771,062 973, 953 906, 161 929, 0.57 =316,121 490, 325 1,307,802 1 , 096, 660 2 125, 720 1,083,144 2 272,131 660, 235 627, 900 582, 913 1,186,075 1,200,185 1,728,402 897,608 337, 593 1,806,772 2 082,143 1,425,484 1 , 457, 433 882,111 Other prop- erty. «53,481,930 LEVIES OF AD VALOREM TAXES. 208, 858 344, 351 275, 766 690, 578 (2) 112,949 824, 998 681,096 33, 622 49,974 664, 272 (2) 269,831 396, 483 480, 797 545, 816 633, 474 705, 748 449, 323 (2) 710, 363 .563, 477 (2) 318,389 400, 972 386, 657 462, 916 589, 269 1,231,797 96, 240 928, 776 666, 138 329, 369 368, 055 570, 213 .521,127 (21 188, 518 734, 261 506, 528 270, 125 551,657 25, 451 .390,018 <2) 292, 697 366,314 634,213 305, 774 491,, 577 II ,605,073 i (2) I 486,134 !l 644,814 l| 8.57, 346 (2) 433, 769 (2) 232, 933 432, 4.30 192, 683 468. 382 ,397, 944 788, 040 616,242 (2) 661,604 (2) 456, 782 .551,026 700, 751 Total. 822, 602, 580 187,783 117, 873 116,846 159,290 31,216 136,332 225,000 390, 090 64,807 175, .533 251,497 96. 694 133, 157 188, .341 179, 176 176, 424 219,630 182, 699 211,485 42, 842 172,493 252, 736 86. 695 194, 386 143,945 121,776 159, 619 199, 400 401,022 210, 623 208, 620 232, 541 109, 995 138,687 163, 600 .392,313 299, 891 96,184 635, 174 480, 679 1.30,670 232, 922 32,034 181,492 47,278 159, 834 155,750 177,608 155, 762 191,681 200, 163 63,938 151, 984 253, .562 212,535 29, 678 155,398 49, 064 132, 831 117,803 130, 881 154, 460 169,201 282, 788 149, 574 54, 630 278, 735 122, .561 180, 234 187,808 231,115 Levy other than for schools. Levy for schools. State. Countv. Municipal. ] State. County and minor civil divi- sion. $6,388,676 i ?4, 943,404 S286,760 ?8, 976, 413 13,. 370 12,844 12, 668 14,764 1,275 12, 782 29, 163 33, 135 3,506 10,603 21,396 4,265 16,289 19,860 17, 820 18, 725 17, 6,58 IS, 664 19, 203 1,661 25, 449 21,149 6,262 17,312 14, 102 11,147 14,687 21,903 36,216 10, 693 21,730 23, 1,55 11,920 13,418 19,360 25, 435 12, 695 8, 637 46, 003 26, 189 10,069 22,710 1,661 17,007 2,664 16, 868 10,599 17,977 17, .549 16,561 19,485 3,312 12,279 ' 22,821 20,302 1, 2,55 17,068 I 2,626 13, 194 12, .5X1 12,178 18,415 18,033 1 29,233 1.5,603 1 2,867 2,S, 731 (i, 796 22,2iiO 22, 1 29 22^047 ' 45, 662 36, 978 37,300 03,466 7,287 61, 100 02. 749 87, 622 11,118 36, 501 64,816 13, 220 41, 649 64, 816 46, 145 69, 828 66,668 57, 142 66, 921 8,186 49. 228 67, 362 18,342 56, 816 63.729 43,112 47,836 67,609 82, ,594 28,041 61,968 89, 803 44,812 44.826 54, 842 86, 184 51,. 506 27,,S00 129,976 74,825 37, 794 70, 609 6, 284 60,908 8,146 66, 424 ■ 66, 306 64, 150 55, .336 57, 548 56, 959 10, 409 42, 064 72, 230 08, 424 5,986 44,166 0,864 41 , 750 30,673 33, 657 49, 554 54, 334 88, 300 63,068 9,795 87, 164 22, 138 57, 710 63, 079 51,399 61, 961 9,821 18, 488 25, 262 16, 0*2 14,081 30, 823 114,754 23,038 63,454 62, 960 39,600 19,117 21, 081 34,. 346 17,726 48, 278 19, 963 38, 079 15, 062 19,172 ,56, 286 28, 665 28,602 10,200 18,096 26, 707 19, 257 115,638 93,018 26, 693 20,064 12,244 17,190 18, 564 1.51,390 151,390 13, 547 307, 126 278,651 28, 081 43, 919 6,652 31,603 14, 465 25,064 10,810 23, 303 16, 635 32, 787 34,688 18, 926 22, 601 62, 703 21,252 6,194 32, 679 27,417 21, 806 14,013 15, 475 64, 8.59 20. 438 22, 981 33, S02 16 161 20 246 61 70il 34 147 33 400 61 018 1,911 1,835 1,796 2,109 182 1,826 4,165 4,734 601 1,615 3,056 609 ; 2, 184 ! 2,837 I 2,546 2, 676 2,507 2,662 2,744 238 3,636 3,021 7.52 2,473 2,014 1,592 2,098 3, 130 .5, 174 1,512 3,104 3,308 1,704 1,917 2,766 3,634 1.814 i;234 6, 672 3,741 1,4.37 3,244 236 2,430 381 2,410 2,371 2, .668 2,507 2, 366 2,784 473 1,754 3,260 2,902 179 2,438 360 1,885 1,797 1,740 2,631 2, 576 4,176 2,215 408 4,104 971 3,180 3, 161 3,150 04, 973 66,395 4.5,635 53,690 6,389 56. 643 98, 110 149,946 26. 644 64,460 99, 269 39,000 54,918 79, 747 78,318 77, 471 84, .529 84,378 84, 538 17, 695 75,009 104,918 32, 774 89, 183 63,900 47, 829 68, 291 87, 501 161, 400 77, 4,59 96, 225 96,211 39, 309 61,336 67, 968 125,670 82, 486 44, 966 145, 497 97, 273 53,299 92, 440 18,211 79,644 21,622 60,068 69, 664 79. 610 64,825 82, 419 86, 337 20, 81S 73, 286 102, 548 99, 655 17,065 69,057 11,907 54, 196 68,739 67, 931 67, 699 74,012 109, 370 44,041 8,104 97,718 37, 797 76, 646 86, 458 120. 717 1 Exclusive of levies for town roads. Total exceeds that given in state report bv ?:iO.(H)0 2 Valuation of "other property" included with that of personal property. ' Assessed valuation is that for local purposes, which dlfl'ers from that on whieli stiito and countv Inxes are levied. TAXATION AND REVENl'E SYSTEMS. 907 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. lOAV A— Continued. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. ! LEVIES OF All ^'.VLOREM TAXE.S. COUNTY OR MUNICIPALITY. iee Keokuk city ^ Fort Madison city Linn Marion city Cedar Rapids city Louisa -Lucas Lyon Madison Mahaska Oskaloosa city Marion Marshall Marstialltown city Mills ;. Mitchell Monona Monroe Montgomery Red Oak city Muscatine Muscatine city , . . , O'Brien Osceola Pa^e Palo Alto Plymouth Le Mara city Pocahontas Polk Des Moines city. . . Pottawattamie Council r.Iuffs city Poweshiek Ringgold Sac Scott Davenport city . . . Shelby Sioux Stori' Tama Taylor Union Van Buren Wapello Ottumwacity Warren Washington Washington city. . Way lie Wetster Port Dodge city . . WLnneb.^go Winneshiek Woodbury Sioux City "Worth Wright S7, 760, 947 8, 329, 463 1,. 326, 658 12, 946, 943 676, 492 17, 609, 946 3, 878. 354 3, .607, 268 4, 24S, 647 4,177,266 7,050,727 1,408,451 5, 526, 467 7, 696, 279 1,776,794 4, 897, 329 4,042,175 4, 268, 586 3, 628, 432 4, 822, 660 624, 919 7,084,003 2,009,850 4, 614, 779 2,387,513 6, 185, 434 3, 403, 679 6, 700, 486 638, 164 4, 470, 796 20, 248, 390 14, 493, 960 13,061,884 3, 75-', 888 6, 256, 363 3, 919, .588 5, 379, 133 14,8*8,320 8, 908, 235 4, 829, S65 6, 907, 342 6, 628, 279 7, 863, 963 4, 628, 063 4,032,790 3, 832, 740 5, 918, 917 2, 382, 570 5, 502, 106 6.471,096 929, 454 4, 254, 671 7,473,835 1,692,815 2, 892, 001 6,018,591 11,. 534, 034 6, 169, 088 2,776,816 4. 728, 947 Real prop- erty and im- provements. $5, 662, 787 6,210,341 1,010,712 9, 683, 444 506, 346 14,039,410 2, 70S, 738 2, 499, 961 3, 234, 088 3,013,020 .6, 158, 661 990, 991 3,821,885 6, 303, 061 1,294,920 3, 266, 615 2,911,942 2, 956, 781 2, 250, 251 3, 680, 505 455,152 4, 889, 799 1, 444, 160 3,337,278 1, 679, 758 4, 439, 881 2, 420, 744 5, 153, 906 462, 468 3, 308, 598 15,681,099 11,381.820 9,'54li, 926 2,761,189 4, .344, 146 2, 828, 291 3, 948. 086 9, 252, 677 4, 934, 705 3,515,998 4,940,174 4, 505, 513 ,5,611,418 3, 446, 863 2, 826, 727 2,801,746 4,088,699 1,716.645 3.920,287 4,631,141 501 , 507 2,791,401 5, 361 , 8,58 1,104,770 2, 226, 701 4,417,876 8,717,662 4, 540, 518 2, 056, 481 3, 462, 987 Levy other than for schools. I^^vy for schools. Personal property. Other prop- erty. Total. .Stat''. County. Municipal. State. SI, 262, 322 2 2,119,122 2 314,940 2, 153, 241 139, 508 2, 975, 587 692, 664 567, 812 639, 323 874, 635 1,309,336 2 417,460 1,318,297 1,368,489 2 481,874 951,261 861, 2.39 808, 867 660, 606 810, 965 2 169, 767 1,397,560 2 665, 690 726, 744 306, 720 1,326,953 685, 838 933, 485 -' 175, 6S6 737, 131 3,359,311 2.,5i>L>,7{« 2,022,921 610, 026 1,.334 812 7.57 (134 H6X IKO 4, SH17 h:m 3,881 920 919,714 1,004,364 1,227,288 1,273,048 933, 990 733, 663 728, 572 1,1.30,280 I 2 066,926 1,206,627 1 , 450, 109 2 427,947 979, 633 1,235,717 2.528,045 4,32,412 1,186,298 2, 0.39, 7.30 1,374,093 493,241 681,679 8845,838 S341, 707 (2) 168,685 '2) 78, 744 1,109,258 656, 876 29,li39 51,673 494,948 429,183 476,952 123, 654 439, 496 123, 236 475, 136 1 187, .302 289. 605 181,553 682,741 325, 222 (2-1 96, 127 385, 275 1,024,729 (2) 680,453 268, 994 502, 938 617,575 431.090 (2l 796,644 (2 I .550, 757 401,036 I 418, TOO I 396,997 'I 613,096 !■ (2) ■, 425,067 I 1,207,986 I ,549.370 I 1,492,038 ' 381,673 I, 577,395 |i 335,363 i' 402,867 1 6.58,113 i' 91,610 jl 394,143 'I 962, 804 795, 478 969, 497 247,210 522, 400 302, 422 699, 938 (2) 375, 192 489,846 (2) 483, 637 876, :60 (2) 232, 888 414,417 776. 7.52 254, 477 227, 094 .584, 281 {27, 112 7,806 4,640 45, 204 2, 365 12,031 13, 601 12, 265 14, 803 14, 631 24,838 4,931 19,658 S90, 105 32,116 23, 066 132, 028 7,430 49,3J6 42, 505 40,&37 81,624 64, 246 92, 457 17,606 315, 944 26,875 101,937 124, .589 6,219 21,321 172,323 17,156 56,119 136, 165 14,144 45, 805 171.113 14,952 45, 901 169, .556 12,349 75, 506 192, 616 16,915 63,843 43,370 1,685 0,812 1 280, 284 24, 700 87, 496 126,214 7,034 14,069 192, 463 16, 9.54 47,382 105, 425 S.379 36, 629 1 218,717 21,377 65, 448 143, 786 11,928 39, 435 223,130 23, 468 66, 910 47, 576 2, 234 6, 573 172, 546 15, .535 ,56, 877 1,301,013 70, 861 197,871 1,094, 7^.8 50. 729 142,847 668, 303 46, 684 148, 820 326, 6Sr, 13, 136 39, 570 255, 341 21,972 72,356 130, 997 13, 757 37,249 190, ,534 18,888 58, 483 691,783 52, 023 111,319 521, ,501 31,276 66, 925 174,714 16,987 00,497 239,188 , 24,311 69, 459 1 228, 41 1 1 22,912 61,633 247, 004 : 27,413 74,050 161,95,3 15, 468 55, 166 160,995 14,176 65,818 138,932 13, 566 62,231 327,217 20, 643 91,870 199,630 8, .3.39 47, 175 176,201 i 18,902 65. 562 192,517 23,020 64,086 ! 61,027 3, 253 9, 480 1 151,566 14,908 60.428 t 310, 885 26,085 9", 780 108,340 5, 925 22,863 : 128, "(.56 10,197 .39,899 178.941 21.14! 75,001 775, 748 'SO. 123 1^1,149 522,563 2 1,, 592 91,303 100, 578 9.731) 38,116 i 178,9.34 17.015 45, 984 .5121,414 87, 469 31,816 220, 234 21 , 962 181, 799 14,262 14,003 1,189 39,219 102, 299 38, 732 34, 731 51, 706 39, 669 30,650 22, 522 20,231 13, 703 29 669 14,061 91 , 356 83,409 22, 182 6,946 39, 474 23, 406 34, 393 20, 421 23, 826 662, 342 546,110 226, 201 153,826 liO, 489 14, 223 26, 240 277,065 272,222 16, 779 28, 433 39,363 34,197 18,077 18,413 15,085 78, 046 63,807 22, 172 31,269 14,048 .W. .587 3:!,,s.=,6 19,527 18..3SS 2.59, .369 227. 679 12,'l26 36, 226 County and minor civil divi- sion. S3, 873 1,115 663 6, 470 337 992 1,943 1,761 2,115 2,090 3,548 703 2,808 3,839 888 2, 451 2,020 2,136 1,764 2,416 227 3,537 1,005 2,422 1,197 3,064 1,704 3,353 319 2,219 10, 123 7,247 6, 526 1,876 3, 139 1,966 2, 698 I 7,4.32 4,468 I 2,427 3,473 3,273 3,916 2,210 2,026 1,938 1 2,949 1,191 2,700 3,289 466 2,130 3,726 846 1,457 3,020 5, 774 3,084 1,391 2,431 899, 203 40,190 18, 5.59 246,850 19,689 185,045 61,343 54,389 87, 571 71,368 102, 080 34,156 82,424 131,587 66,502 65, 948 51,674 87, 893 .56, 234 79, 773 20,68.5 73, 136 20, 697 103,523 62, 274 99, 364 67, 313 96,006 IS, 028 74.090 459,816 347, 855 242, 072 117,278 88,385 63, 803 84, 225 243, 944 146,610 78,024 113,512 101,230 107,428 71,0.33 70, ,563 46,112 133, 709 79.118 66,865 7'', 853 13,198 60, 052 123, 707 44. 860 57, 376 61,390 ■-''S9, 033 178,905 33, 909 77,278 KAXSASl. The state S363, 163, AUen lola city Anderson Atchison Atchison city. Barbel Barton Bourbon Fort Scott city . Brown 1, 848, 214 1,188.786 3, 887, .500 6, 150, 0'5 2, 250, ;oi 1,972,273 3, 174, 103 5,863,669 1, 860, 107 6,490,863 S242,071,551 S60,S 27 I 360,208,5.52 ' 814,847,136 ' 81.997.354 $4,244,663 -?3, 9.50.068 3,-386,318 926, 470 2, 637, 358 4, 532, 076 1,479,120 1.222,281 1,853,361 4,014,748 1,322,125 4,490,651 822, 704 2 263,315 521,693 810, 863 651,302 654,027 663,772 826, 765 2 537, 982 1,195,018 639,192 (2) 728, 449 807, 128 120, 179 195,965 666,980 1, 022. 1.56 (2) '805, 194 217,026 62, 768 142, 444 240,821 136,836 109. i45 104, 606 214, 685 98, 907 214,096 26,665 5,706 21,381 33,825 15, 754 10,847 17,4.57 32. 250 ''16.7SX 35,699 ,59,'S.50 15, 454 59,'>',)9 61,6.53 27, 682 48.019 17.339 80. 1.55 26,600 .55.360 .57, 041 19,021 22, 456 86,970 63,017 23.051 26, 262 49.481 36, .507 56. 168 1 Assessed valuation is that for local purposes, which differs from that on which state and county taxes are levied. 2Valuation of "other property " included with that of personal property. ?4.6,'35.051 73, 470 22, 687 38, 608 58,373 30, 383 27,62S 43,548 52, 799 25,012 66,869 908 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OP SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. KANSAS-Continued. ASSESSF.D VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. LEVIES OF AD VALOREM TAXES. Total. Real prop- erty and im- Drovements. Personal property. Other prop- erty. Total. Levy other than lor schools. Levy for schools. State. County. Municipal. County and State. minor civil divi- sion. $6,282,369 3, 133,294 2,317,406 5,136,017 730, 747 772, 630 1,180,447 3,631,328 4,064,098 3, 797,. 581 861, 109 6, 430, 316 811,755 994,856 5,982,371 1,367,466 1,749.695 5,156,471 3,791,141 6,304,754 1,858,876 1,137,620 2,802,256 2,073.122 2.899,218 1,234,679 2,221,316 5,605,119 1,127,258 2,594,539 825,824 1.284,787 1,287,649 247,211 773, 473 664, 824 4,423,899 927,038 2,627,819 4, 443, 630 1,032,264 265, 463 815,2.57 4,831,480 4,945,905 4,386,8.52 5,063,074 740,818 2,937,514 945,9.53 5.023.178 1,099,697 8:33, 2.51 10, 103,.S74 5,690,671 2,432,226 3,999,647 l,i:i8,644 6,887.558 2. 2.S.S. 538 4,779.989 4, 9.50. 986 5, 942, 467 911,4.5'i 5,383,979 3.55, 580 3,476,368 4,813,573 672,330 572. 461 3,479.7.39 252. 498 S4,>181,937 1,924,668 1,. 501, 545 3.391,969 505,215 671,211 734,753 2,467,222 2, 787, 360 2,674,493 602,980 3,919,337 538,778 656,474 3,596,837 948, 100 1,213, .584 3, 188, 579 2,410,471 4,814,085 1,374,5.35 666, 892 1,865,845 1,605,913 1,881,939 677,817 1,286,697 3,786,681 766,860 1,829,171 609,221 787, 834 968,008 196, .563 418, 504 331,114 2, 724, 832 460,766 1,. 536, 019 2,922,748 713,. 501 212, 146 .565.083 3,440,173 3, ,506, 470 3, 204, 258 3,362,041 331,346 1,899,779 618, 192 :f. 194,631 773, 926 442, 389 7,414,281 4, 246, 340 1,744,018 2,774,467 636, 434 4,338,399 1,689,674 3,076,934 3,327,963 4,321,773 .573,694 3,626,036 2 366, .580 2,391.862 3,069,359 477,740 415,865 2,286,152 141,878 3895,753 669,010 427, 353 793,4116 1225, ,532 11 4, ,381 278, 827 630, 766 663,520 560,608 149,389 1,131,477 1 272,977 1338,382 820,125 239,326 224,918 924,397 769, 173 794, 200 1484,341 155,300 650, 234 249,095 417.660 275, 400 233, 4.58 962,256 268,839 399,946 1 216, 603 165,324 186, 102 1.50,648 79,712 ,50,842 805,786 157,093 504,642 745, 709 204, 818 ■53,317 176,414 815,970 637,325 714,612 616,866 123, 190 413,318 114,206 609, 763 1 325, 771 131,497 1,420,563 1 1,444,331 513,841 636,825 145,739 1,670,700 517,326 1,071,083 701,338 796,235 151,503 809, 199 m 7,84, .52,5 806, ,330 1 194,690 1 156,596 480,985 1 110,620 $1,204,679 649,616 388,508 960, 612 (!) 87,038 166,867 543,350 713,218 562, 480 108,740 1,379,502 1,665,409 180,041 311,093 1,042,496 611,497 696, 469 (1) 326, 428 396, 177 318,114 599,619 281,362 702, 261 766, 182 92, .559 365,423 (1) 331,629 133,539 (1) 276, 2,57 182,868 893,282 319, 180 587, 158 775, 173 113,936 73, 760 576,337 802,110 467.982 1,084,168 286,282 624,417 213,. 556 1,218,784 (1) 269,365 1,269,040 (1) 173,766 588, 3.55 366,471 878,459 81,538 632,972 921,685 824, 469 186, 2.59 889, 744 299,981 938,884 (1) 0) 712,602 (1) S230,687 88,274 12.5, 469 234,948 37, 633 27,025 30,932 181,028 164,766 149, 161 40,622 311,880 58,852 67, 164 267,658 89,508 69, 195 200,652 158,826 427, 121 133,402 61,986 93,415 73, 739 64, 131 111,743 86,589 186,484 60, 308 97,225 29.729 28,922 5j,789 13,856 36,4.52 16, 793 169, 134 41,025 121,216 173, 866 24,0.53 14.413 28.441 167, .5.59 147.599 145, 762 178,961 26, 566 111,876 .53,639 256,894 79,068 76,494 479, 678 262,909 85.241 114,928 37,695 256,076 102,068 193,490 189,907 210,080 45,929 108,908 22, .580 126,209 208,054 46, 257 38,040 103,997 13, 495 534,653 17, 233 12,746 28, 248 4,384 4,249 6,492 19, 422 22,362 20,886 4,736 36,366 5,276 6,467 32,903 7,260 9,623 28, .355 20,851 34, 676 14, 220 6, '256 15,432 11,402 15,946 6,7;<0 12, 217 30, 278 7,327 14,269 4,542 7,066 7,082 1,3.59 4.254 3. 106 24.331 5,098 14,4.53 24. 439 1,882 1.460 4.483 26.573 27.202 24,127 27,846 4,074 16, 1.56 5,202 27,627 13,306 4,5S2 .55,. 571 36, 420 13.377 21,998 6,262 37,881 10,756 26. 289 27,230 32,683 5,013 29,611 2,133 19.120 20. 474 3.362 2.862 19.138 1.388 $42,059 28,236 44,559 49,721 8,769 6,691 14,251 76, 490 46,770 46,748 21,604 100,718 13,800 16,913 52, 198 12, 541 17,927 49, 100 63,950 204,871 36,624 14,084 24, 465 28,987 11,085 14,908 37,064 48,797 10, 709 34,980 12,800 7,704 16,027 6,675 16, 244 8,549 53, 686 . 20,671 28.981 28, 890 2.719 6.606 11,019 .53, 765 37,520 39,606 64.961 16.077 32.041 35. 793 51,1.59 11,877 19,082 148, 152 8.5,360 31,0.53 21,996 13,680 70,791 20,308 35, 577 55, 760 47,900 24, 657 64. 794 2,845 40, 761 67.537 8,740 7,442 33,325 8,617 $62,851 11,018 33, .525 75, 775 10,961 1,983 1,8,56 37,041 37,700 36, 403 4,648 71,746 19, 4«2 23,877 80,882 53.306 9,571 44,970 28,337 115,443 47,096 12, 208 24, 246 9,096 9,036 74,319 12, 429 47,328 23, 109 19,046 12.387 1.395 8,519 $91, 124 31,787 34, 640 81,204 13,619 Chase 14, 102 Clark 8,333 Clay 48,076 67,944 45, 124 9,634 104,050 20,294 Winfield citv 19,897 101, 675 16, 402 32,075 78.227 45,688 72, 131 36, .562 19,438 Elk 29,292 Ellis 24,254 28,065 16,726 Ford 24,879 59,081 19, 163 28,931 12, 757 24, 161 5,822 4,597 352 38,614 3,146 36,593 61,402 11,. 504 758 11,357 4,786 52,503 12,210 41, 189 . 59, 135 7,948 5,589 3,001 42, 832 33, 873 9,938 44,389 49,004 52, 715 29,314 44,307 1,057 25,066 1,030 113,079 37,390 38.240 182.062 84, 222 11,-524 32,068 3,400 65,800 40,049 61,847 4,748 38,614 11,608 Labette 65, 029 16, 495 13,990 93,793 56,907 29,287 38,860 14,293 1 ^^ 81,544 30, 896 68,542 07,300 77,842 ' 10,332 1 47,820 0,223 45,624 03,082 39,627 51,656 0,027 36,683 11,379 20, 704 96, 706 20,372 17.345 21.394 105 77,277 Coffey ville city 13,783 10,991 30,140 Morton 3.325 1 Valuation of "other property" included with that of personal property. 2 Valuation of personal property and ' ' other property ' ' included with that of real property. TAXATION AND REVF.NUE SYSTEMS. 909 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. KAX.S.V.S— Co'itiiiueu. COUNTY OR MUNICIPALITY. Nemaha Neosho Chanute city . Ness Norton Osage Osborne. Ottawa. . Pawnee. . Phillips.. Pottawatomie Pratt Rawlins Reno Hutchinson city. Republic Rice Riley Rooks Rush Russell Saline Salina city . . . Scott Sedgwicli Wichita city , Seward Shawnee Topelcacity.. .Sheridan .Sherman Smith Stafford Stanton Stevens Sumner Wellington city. Thomas Trego Wabaunsee. . Wallace Washington. Wichita Wilson Woodson Wyandotte Argentine city. Kansas City . . . ASSESSED VALUATION OF PEOPEETY SUBJECT TO AD VALOEEM TAXATION. Total. $0,437,283 4,116,015 562, 498 1,341,098 2,300,292 6,051,787 2,731,898 3,244,008 2,074,829 2, 580, 226 5, 098, 303 1,422,773 1.232,621 6,829,909 1,630,025 3,861,420 3,384,660 4,046,307 1,966,792 1,610,936 2,382,260 4,662,229 1,331,124 661,911 10,008,071 6,220,448 625,705 15,637,606 10,631,942 1,230,448 1,098,806 3,340,468 2,051,376 267,621 266, 802 6,939,073 963, 766 1,401,852 1,197,681 3, 476, 905 889, 465 4,392,723 604, 816 3,323,468 2,627,418 17,781,460 868, 070 12,900,170 Real prop- erty and im- provements. 84,716,738 2,607,354 358, 400 718,235 1, 389, 569 3,377,303 1,879,612 2,199,684 1,355,623 1,630,128 3,617,922 734, 482 793,830 4,291,931 1,115,866 2, 649, 372 1,904,866 2,704,417 1,386,821 966, 947 1,601,387 2,908,632 871,758 339,613 6,967,882 3,942,797 193, 143 11,379,219 8, 160, 325 809, 520 666, 801 2,120,878 1,181,506 204, 726 189, 629 4,251,101 661, 300 666, 102 768,812 2,392,260 488, 621 3, 182, 628 366, 370 2,047,041 1,731,753 12,477,990 596.000 9,046.200 Personal property. $1,056,020 656, 207 1204,098 218, 178 412. 466 712,426 626,075 666,209 338,934 582, 663 956. 467 260,279 287, 466 1,277,285 357,140 440,666 663,624 655, 486 361,936 202, 420 364, 335 769, 340 347,532 102,261 1,606,010 1,014,245 159, 239 2,836,385 1,981,670 186,574 130, 040 869,272 498.081 1 62,896 1 77, 173 1,409,572 1 402, 466 270, 605 134, 360 663,821 115.869 544,770 77,238 569, 677 400, 445 3, 404, 600 104, 900 3,080,000 Other prop- erty. $664, 625 951, 454 (') 404, 685 498,268 962,028 226,211 388, 116 380, 272 467,546 623, 924 428, 012 151,336 1,260,693 167,019 871,393 916,081 686, 406 218,036 341,668 416, 528 994, 367 111,834 220, 147 1, 434, 179 263, 406 173, 323 1,322,002 399, 947 234,364 311,965 350, 318 371,788 (') 1.278,400 (') 465, 145 294, 609 629, 824 284,965 665, 425 162,208 706, 750 495, 220 1,898,870 167, 170 773. 970 $192,693 106. 981 33, 862 66, 446 109. 982 172,763 101,063 116,203 74, 665 116,860 151,596 94,818 47, 138 310,006 104, 486 121,763 144, 613 139,700 66, 634 66,792 93, 194 206,028 83, 372 23, 258 496, 824 282, 669 24, 468 784,043 579,890 48, 157 39,308 119,269 92, 641 9,792 11,964 327,615 77,265 63, 361 36,942 122,296 26, 366 169,943 26, 486 150,368 94, 651 769,174 62,084 680, 508 LEVIES OF AD VALOREM TAXES. Levy other than for schools Levy for schools. State. Comity. $35, 406 $43, 239 22,632 46,205 3,180 4,162 7,376 21,694 12,651 27,966 27,784 36, 480 15, 026 29,803 17,842 33,968 11,411 23,076 14,191 28, 676 28,040 34,021 7,826 33,939 6,779 10.079 37,664 74,662 8,313 10, 300 21,237 22,319 18,615 38,638 22,254 41,813 10,817 22, 135 8,310 26, 581 13, 102 35.899 25,642 56, 191 8,697 16, 506 3,640 8,018 86, 044 126,027 26, 363 56, 345 2,891 14,494 85,486 176, 684 63,292 163, 246 6,767 12,283 6,043 14,899 18,372 11.282 27,377 27.270 1.471 1,467 38,164 5,246 7,710 6,887 19,117 4,892 24,159 3,326 18,279 14,450 97,798 4,340 70, 951 5,132 4,374 97,686 12,876 19,621 13,672 45,709 11,677 47,727 14,271 21,770 29.267 181.648 9,116 129. 002 ; County and Municipal. State. minor [ civil divi- sion. $45,622 46,510 14,466 15,632 24, 898 47,807 21,665 20,178 13,272 26, 169 41,638 23, 410 6,618 86, 682 45, 641 26, 783 38,. 351 53,881 16,310 9,168 12,113 86, 661 36,971 2,981 172,672 121,986 1,023 296, 026 194,842 8,826 6,400 27,801 16,901 875 94, 352 41,012 2,787 2,766 3,934 807 39,708 1,646 73, 440 20,910 213,126 20, 400 166, 412 $68, 327 61, 634 12,094 21,944 44,480 00, 692 34, 860 44,216 26,806 47,818 47, 897 29, 644 23, 662 111,198 34, 231 61,414 62, 109 21,762 6,372 22,743 32,080 37,544 21,298 8,619 143,081 78,976 6,060 226,877 168,611 20,881 12,966 48, 709 .37, 188 3,189 5,248 97, 413 18,121 23,243 13,917 63, 836 7,990 88, 349 7,242 36. 879 30.024 276, 602 18,229 214,143 IvENTUCKT. $711,2.58,014 $476,099,140 $145,756,726 $89. 402, 149 $10,461,813 .?1. 9.57.739 S2,8.']0.32li $2,920,107 $1,600,230 SI. 033, 411 1,776,426 1, 510, 467 3,126,251 5, 205, 593 4, 185, 785 4,915,489 3, 220, 222 637,573 6,973,749 14,907,190 2,809,682 6,279,510 3,115,135 8,858,318 2, 780, 227 3,835,910 1 , 182, .555 1,105,722 1,844,006 1,970,525 2, .599, 491 2,899,663 1,778,486 464,910 4.9.50,085 11,098,143 2, 230, 767 3,167,996 = 3,116,135 5,141,811 1,700.162 2,759,525 657,911 349,668 559, 305 746, 794 1, 024, 817 1,620,744 776, 708 172, 663 1,540,226 2, 351, 740 578,916. 2, 695, 924 2, 729, 737 1,080,065 444, 404 34, 960 55,077 722,940 2,489,274 561, 477 495, 082 665, 028 17,004 26, 806 34, 028 46, 796 43, 319 62,644 57, 399 23, 590 44, 965 185, 493 63, 217 121, 217 72, 42S .100,076 44, 761 51,451 4.901 4. 153 8.598 14. .315 11,511 13,517 8,856 1.913 19. n.s 40,994 8,429 17,269 8,667 24, 361 8,341 10. 549 7,102 17,0f« 15, 631 19,261 14, 650 26, 042 19, 321 3, 825 9, 066 74. .536 14, 048 31, 397 18, 691 31,890 10, 009 22, 632 546 1,260 1,.556 1,507 5,238 2,025 18,067 12, 667 1,030 27, 826 26, 526 31,620 23, 364 19. 647 IS. 071 4,174 3. 995 3,399 7,0.34 11.713 9,418 11.060 7,245 1,275 15, 691 33,542 5.619 14, 129 6,230 19,931 5.560 8,031 460 930 1,206 2,502 Be[l 3,910 3,910 483, 438 1, 457, 307 8,595 8,695 425, .590 986, 770 26,802 15, 576 4,247 Danville city Bracken 2,780 631, 98i 8,465 'Valuation of " other property " included with that of personal property. ^Valuation of personal property and " other property" included with that of real property. 910 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OP SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. KENTUCKY- Continued. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. COUNTY OR MUNICIPALITY. Breathitt Breckinridge . BulJitt Butler Caldwell Cftlloway Campbell Bellcvue city. Dayton city. - Newport city . Carlisle Carroll Carter Casey Christian Hopldns\'ille city. Clark Winchester city. Clay Clinton Crittenden Cumberland Daviess Owensboro city. Edmonson Elliott Estill Fayette Lexington city. Fleming Floyd Franklin Frankfort city. Fulton Gallatin Garrard Grant Graves Mayfleld city. Grayson Green Greenup . . Hancock . Hardin . . . Harlan. . . Harrison. Hart II(,'nderson Henderson city. Henry Hickman Hopkins Jackson .TefTerson Louisville city- Jessamine Johnson Kenton Covington city". Knott Knox Larue . . Laurel. Lawrcn Lee Leslie . . Letcher I-ewis I/incoIn Livingston. Logan Real prop- erty and im- provements. $1,619,192 4. 414, 378 3, 533, 728 2, 299, .591 3, 8.50, 1)36 3, 479, 771 19,824,294 2,003,769 2,423,442 11,157,762 2..)lil,421 3, 4,S7, 864 2, 32S. 888 1,601,810 11,384,113 2, 460, 084 10, 537, 2,S58, 1,511 896, 3,0.34, 1,33,5. 13,897, 6.381, 1, 445, 822 1,192,5,58 30, ,572, 782 17, 484. 724 5, 206, ,3.33 1,, 514, 287 6,144,582 3, 529, 720 4,441,899 1,870,122 4,903,731 4,731,798 8,905,8.57 2,lSli, 810 2, 934, ,321 1.182.2.55 2,914,465 1,904,103 7, 076, 241 2, 404, 384 7, 360, 6,38 4,00S,,S24 14,265,346 l!, 461,291 5,.524,61,s 4, ,374, 144 7, 410, 5,32 961,'I.SI 1.53,697,(151 127,, 500, 060 6, 215, .587 1,4.S5, 18.5 30,,S2), 1.5X 24.0.52,060 XS5, S,S1 3,951,ti90 2,8.52,871 2,760,895 2,3.50,810 1,181,576 908,041 1,272,080 3,2.59,6i;7 6, ,395, 8,53 2,472,171 6, 360, 959 $1,036,759 2, 402, 705 1,690,408 1 , 483, 493 2, 064, 412 2, ,313, 343 18,420,020 1,815,550 2 2,423,442 9,687,925 1,479,354 2, 223, 965 1,185,997 1. 194, 441 7,235,210 1,850,845 U, 892, 495 1 , 842, 176 1,189,108 601,203 1,894,9'9 940, 958 9,655,847 5,961,265 876, 487 591, 131 853,419 23,405,011 11,773,885 3, 793, 369 1 , 178, 019 4,657,231 2,549,049 2,612,0.51 1,180.262 3,467,425 2,829,346 5, 414, ,398 '2,186,810 1,410,565 785, 1.56 1,465,805 1,279,251 3,207,905 2, 165, 822 5, 692, 174 1,992,079 8,. 568,0.57 ■.'6.4111,291 3,li.53, 18 Personal property. 2,. 500. 489 4, 208, 856 7,30, 006 03, 972, 028 89, ,500, 000 4, 259, 625 1,0.59.. 546 24,6,50.147 17,512,825 662, ,334 2, .5i;4,079 1,907,405 1,254,911 1,512,176 640.234 664,, 536 974, 931 1,866,251 3, 895, 123 1,6,33,401 3, 928, 725 Other prop- erty. $,335, 128 1,283,743 049, 430 739,076 874, 282 861,427 11,404,274 91,400 m 1, 376, 147 432, 108 575, 640 605, 983 384, 682 1,979,320 609, 239 2, 384, 165 516, 103 322, 718 287, 341 781,. 552 378, 737 2,995,514 365,939 ,325, 193 231,515 271,109 7, 167, 771 5, 710, 839 1,117,251 308, 537 1,487,3.51 980, 071 1,114,481 225, 595 1,221,835 746,763 2, 439, 440 607.652 296,008 396, 746 293. 7a5 l,262,a57 23S..5(i2 1,240, i;io si;9. .851 3. 178, .525 C-l 797,312 ,S8,,.5R3 1,108,377 225, 475 31, 285, .5,55 23, ,500.000 943,228 420. 799 4,,sfl3, 185 5,374,994 223, 547 S2(;. 337 697,761 1 696, 122 667. 022 237,1,54 243, ,505 297,149 ! 465,716 1,158, ,554 725,071 1,191, ,540 $247, 306 727,930 1,193,890 77,022 911,942 305,001 (') 90,810 C) 93, 690 649, 959 688, 359 636, 90S 22, 687 2, 169, 683 1,260,848 7,4.56 &58, 380 16,901 1,246,390 54, 390 244, 050 68,030 296, 713 27,731 715, 367 470, 275 214, 471 1,1,55,689 1,052,019 m 916, 204 101,091 1,0.51,914 331,117 2,605,979 1,146, 2,51S, 1,074.119 9S6,0T2 2,093,299 18, 440. 368 14.500,000 1.012.7.34 4,S40 1,277,,S26 1.164.241 ""561^274 247,706 818, ,862 171,612 304,188 927, 700 1,342,176 113,609 1,240,694 LEVIES or AD VALOREM TAXES. Total. $17,217 38,416 36, 138 19, 926 49,667 30, 099 391,346 39, 274 49,922 275, 816 28, 830 42,057 23,912 16,066 145, 884 ,55,361 129, 869 47, 166 16,118 5.824 31,681 10, 684 239, 727 178, 685 9,689 8,226 12,148 500, 422 370, 849 59,462 16, 143 127,595 98,831 62,096 20, 787 55, 408 ,55, 738 106, 124 42, 205 30,546 12,297 41,246 21 , 997 63,212 22, 480 89, 498 29, 479 251.7,58 172,51(> 58, 374 42,119 ,85,945 ', 6,730 2,984,997 2,761,297 73, 004 15, 0112 759,950 662,6,34 11, 323 37, 799 22, 269 25,414 24,648 13, 006 9,080 13, 102 42, 014 65, 879 21,714 74, 981 Levy other than for schools. Sti.te. County. $4, 463 12, 140 9,718 6, 324 10. 689 9,669 54, 516 6,011 7,270 33, 473 7,044 9,592 6,405 4,405 31,, 307 7,380 28, 979 7,074 4,167 2,464 8,346 3,672 38,519 19, 145 3,976 2,262 3,280 84,075 ,52, 464 14, 318 4,165 16,898 10, .589 12,216 6, 1.59 13, 486 13, 012 24, 491 6,560 8,070 3,251 8, 015 5, 237 19,4.59 6, 612 20,242 11,024 ,39, 230 19, 383 15, 193 12,029 20, 379 2,644 424, 670 ,3.50,625 17,093 4.0S4 84. 258 72. 1,56 2, 436 10, 867 7, 617 i;,465 3, 249 2, 497 3,499 8,964 17,, 590 6,799 17, 493 $8,096 12, 360 17,669 6,899 20, 216 8,699 37,666 4,208 6,089 23, 531 11,014 17, 439 11.644 6,407 66, 921 12, 300 52,688 11,791 7,659 1,344 12,140 4,007 41,693 19, 145 2,168 4,113 5,963 149, 807 85,676 26,032 7,571 36, 867 21,178 22, 209 11,257 24, 619 30, 757 38, 296 9,403 14, 672 Municipal. 5 911 24, 773 9, .521 21,229 9,&58 36,803 8 018 71,327 32, 306 27,li23 15,310 37,0,53 1,923 3:«, 136 280, ,500 ,31,073 7,426 117,120 91,39.s 6, 644 .51,025 3, 984 800 1,277 10, 188 2,557 172, 322 16, 198 20, 259 136, 505 3, 367 7,028 6' 3 1,125 19, 742 18, 451 12, 732 11, 832 128, 245 127,632 262 222 142, 166 142, 166 3,948 60,005 60,005 12,574 150 6,370 1.322 22,914 21,868 1,010 475 1,900 1,118 5,047 600 15, .892 1.417 62,056 60.8.50 2.746 4. 9.38 11,804 1,349,091 1,347,891 10,853 7,740 0, 662 6,176 1,442 9,141 2,424 1 , 754 1,140 5,90.^ 1,190 4. 540 210 372, 998 348, 231 2,50 6,176 1,442 2,424 1,140 6,742 24, 448 1,268 30,060 3,83.8 8,663 700 34,986 6,128 Levy for schools. State. $3, 643 9,932 7, 951 5,174 8,664 7,830 44,606 4,008 4; 847 22, 316 5, 763 7,848 5,240 3,604 25, 614 4,920 23, 709 4,717 3,402 2,016 6,829 3,006 31, 270 12, 763 3,263 1,861 2,683 68,789 34,969 11,714 3,407 13, 825 7,059 9,994 4,221 11,033 10, 647 20,038 4,374 6,602 2,660 6,658 4,284 15,922 6,410 16,661 9,020 32,097 12,923 12,430 9,842 16,674 i 2, 163 345,820 2.55,000 13,98,5 3,342 69, 348 48, 104 1,993 8,891 County and minor civil divi- sion. $251 1,444 82,235 8,849 12, 457 60,930 1,642 150 625 12,300 12,300' 11, 751 11,761 2,108. 66, 685 55,685 3,440 38& 'i92 1,837 1,555 47,048. 47,048 382 627, 281 527. 28L 116,226 102, 745 4, 12.5. 6,419 6,232 5, 2K9 2,6,59 2,043 2,8lil 7,, 334 I 14,391 I 5,,562 14,312 i 2,063 1 Valuation of ''other propcity " included with that of personal property. 2 Valuation of personal property and " other property " included with that of real property. ■' Assessed valuation is that for local purposes, which differs from that on which state and county taxes : TAXATION AND REVENUE SYSTEMS. 911 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. KENTUCKY-Continupd. ASSESSED VALUATION OF PROPERTY SUB.TECT TO AD VAI.OKEM TA.XAT10N. COUNTY, PARISH, OR MUNICIPALITY. Lyon McCracken' Paducah city . . . McLean Madison Richmond city. Magoffin Marion Marshall Martin Mason Maysvilie city. Meade . . . Menifee . . Mercer . . . Metcalfe . Monroe . . Montgomery . Morgan Muhlenberg . . Nelson Nicholas Oliio Oldham . . . Owen Owsley Pendleton. Perry Pike Powell Pulaski Robertson.. Rockcastle . Rowan Russell Scott Shelby Simpson . Spencer . . Taylor... Todd Trigg.... Trimble Union Warren Bowling Green city. Wasliington Wayne W'ebster Whitley Wolfe Woodford Total. U, 793, 354 11,249,989 8,096,830 2, 333, 301 9, 888, 465 2,187,465 1, 103, 843 5,181,482 2, 339, 051 814, 648 10,a58.979 2,813,879 3,044,029 647, 443 6,204.826 1,301,7.39 1,559,956 6, 136, 074 1,619,007 3, 593, 225 7,109,911 4, 354, 976 4,934,277 3,841,879 3,291,082 743. 382 4, 317, 627 917, 697 3, 493, 903 1,066,646 6,013,332 927,017 1,113,090 1,310,075 1, 084, 237 9, 626, 357 10,577,811 3,580,674 1,869,6.56 1,372,087 4,549,780 2,685,110 1, 527, 548 8,217,346 10, 516, 205 3, 234, 041 3, .521, 754 2,179,123 4,090,894 4, 600, 485 1,329,897 9,470.705 Real prop- erty and im- provements. $1,022,640 8, 062, 145 '8,096,830 1.595,602 7,087,310 1,358,255 756, 734 2,517,857 1,5.52,882 646, 194 8,277,428 2.013,965 1,663,136 424,994 4, 366, 620 911,818 994, 028 4. 289, 219 1,219,645 1,819,615 4, 189, 800 ,3,018,964 2, 699, 191 2, 380, 371 2, 644, 248 549, 958 2, 808, 607 711,579 2, 776, 130 438, 315 2. 633, 742 741,699 842, 268 571,498 728, 367 7,294,575 7, 163. 840 2, 082, 476 1,454,796 846, 183 2. 688, 272 1,798,691 1,256,185 5,850,180 6,441,436 2, 296, 795 2,311,919 1,475.796 2,4.55.223 2, 025. 312 820, 596 6, S29, 342 Personal property. Other prop, erty. J351, 387 1,818,002 (') 513, 823 2,115,010 829, 210 345, 309 1,689,005 607, 520 151,160 1,480.587 799,914 1,019,427 164, 519 1,057,915 382, 498 545,078 1,217,981 388,782 58S, 320 1,985.0.50 881,512 1,136,388 781,217 564, 634 193, 424 734, 422 200, 118 666, 9.53 290. 366 1,110,355 152, .301 270, 822 .364, 568 .339, 239 1,271,761 1,839,270 742,696 335, 760 .305, 882 905,878 693, 612 239,645 1,519,440 2, 166, 016 937,246 675, 867 896, .320 1,120, .595 422, 689 2,015,865 $419,. 327 1,369,842 (') 223, 876 086, 145 1,600 974, 620 178, 649 17,294 1,100.964 361,466 .57,930 780, 291 7, 423 20, A50 028. 871 10,580 1, 185, 290 935,061 454,. 500 1,098,698 680, 291 92,200 .50,814 .337,965 2,263,235 33,017 374,009 16,631 1,060,021 1,574,701 7.55, .502 79, 100 220,022 955,630 192,807 31,718 847,726 1.908,7.53 LEVIES OF AD VALOREM TAXES. 217, .875 27, 460 7.39, 351 1,4.54, .578 86,012 625, 498 $17,140 298, 291 256, 669 25, 265 126, 4.55 44, 843 11,186 63, 852 24,306 10,861 150, 486 64,684 21,638 5. 080 81.193 9,112 11,454 81,443 12, 393 72, 261 64,686 59, 849 51,983 39, 418 47,669 18,291 52.225 10, 324 .38, 831 11,384 75, 226 13, 742 11,596 14,140 10, 842 117,751 112,093 36, 203 .30, 189 15,799 46. &51 23, 842 15,876 92,929 130, 478 62. 255 47, 447 15, 799 41,764 40, 966 12, 9.34 95, 866 i^evy other than for schools. Levy for schools. State. ■ County. Municipal. ' State. $4,03.5 25, 312 16, 194 5, 250 22, 249 4, 375 2,483 11,6.58 5,373 1,833 24,413 5,028 .$5,932 30,938 24,290 6,416 27, 194 6, 562 3,036 14, 249 6, 322 2,240 29,862 8,442 8.371 1,681 17,063 3,580 4,290 16,874 4.462 9,881 19,553 11,976 13,568 10. 565 9,000 2,044 11,873 2, .523 9,609 2,933 16, 537 2, .549 3,061 3,602 2,981 26, 473 29,090 9,847 5,142 3,759 12,512 7,610 4,201 22,598 28,920 9,702 8, 685 5,993 11,2.50 12,6.52 3, 657 26.045 $7, 173 92,250 60, .394 11,666 54, 387 12,031 $111,479 111,479 1,933 18, 125 17, 375 5,518 23, 317 11,095 6,110 60, 810 15, 758 150 i 12,047 97i; 678 27,.5i;l 27,036 6.088 1,942 330 37,229 2,603 7,406 3,120 475 36, 816 4,048 50, 305 22, 752 21,775 13,947 2.50 2,995 4, .584 6, 151 24, 671 19,209 .30, 442 2,974 24,826 2,405 1,000 600 5, 800 3,381 5.736 20,963 5, 333 24,053 8,807 398 634 7.. 572 300 4,731 6,550 5,421 1,300 1,040 .51,972 52, 889 17,647 4, 745 12,532 26, 175 6,890 20, 474 9,048 5, 7ii7 416 1,576 3, 190 1, 368 7,638 41,087 44, 694 13,745 28, 174 600 7,050 33, 203 32,340 2,. 519 4,903 Hi, 364 16, 102 5,985 44, 512 4,945 1,861 300 4.000 County and ! minor t'ivil divi sion. 6,849 2.504 i 2,948 I 2, 440 ! 21, 669 23, 800 K. 057 4,207 3, 101 10,237 5, 816 3, 437 18. JS9 23,l.iil 6,418 7,924 4,903 9,205 10, 351 2,992 21.309 $.38, 312 ,38, 312 4, .500 4,600 2,. 581 7,820 7,820 13,901 2,929 5. 534 3, 510 13,806 .59 3, 643 8,08.5 15,997 9,799 11,103 8,644 995 1.800 11,148 236 7, 405 1,673 9,715 2,065 212 5,800 2,430 7,861 2,400 13, 530 2,086 84 13, 534 1,56! 249 473 438 3, 705 LOUISIANA. The state $315,583,468' $214,270,826 Acadia Crowley town Ascension DonaldsonvlUe town. Assumption Avoyelles Bienville Bossier Caddo Shreveport city. Calcasieu Lake Charles town . Caldwell Cameron Catahoula 5, 659, 255 1,395,310 2, 865, 159 545, 773 2, 783, 250 2, 652, 695 1,873,090 2, 829, 130 9,902,900 6, 561, 189 14,324,305 3, 704, 600 1, 134, 400 1,279,310 2, 626, 763 3,831,435 833, 455 1, 824, 205 346, 470 2,273,240 2, 135, 880 1, 190, 980 1, 397, 050 6, 226, 120 4, 432, 805 10, 892, 560 2,651,090 621,525 1,062,810 2,042,003 173,090,656 1,176,310 561,865 481,945 199,303 362, 500 516, 815 413, 190 1,124,810 3, 653,. 580 2, 128, 384 1,573,670 1,053,510 200, 945 206, 395 395,. 520 828,221,986 6.51,510 .5.59,009 "i47,"5i6' 268,920 307, 270 23, 200 1,858,175 311,930 10, 105 89, 240 1 Valuation of personal projerty and " other property 118,191 .50,231 51,020 18, .5.55 .53, .527 57, 774 37, 701 52, 933 3.55,216 2.S2, 954 404,395 110,186 19, 463 18,990 49,382 SI,. 532, 937 I .51,712,510 84,075,- .$510, ■ 25 6 466 279 12 893 •) 456 12 522 11 937 8 429 12 731 44 .563 29 526 64 460 16,670 5 1114 5 767 11,371 62. 234 17, 662 24, 41.S 13,'9.53 22,914 10,915 4,366 10,915 ■n,Si2 2, .524 37,505 3,114 18,731 2,S'3 28, 291 1,026 154, 733 141,066 102, 520 141,066 187,097 104, 851 37,046 42,913 11,344 246 11,614 ' included with that of real property. 8,489 2,093 4,298 818 4,177 3,979 2, 809 4,244 14, 854 9,. 842 21,486 1,702 1.719 3. 790 4,340 3,488 1,239 4,849 6, 641 26, 501 8,000 1,067 "7," .580 ■912 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. LOUISIANA— Continued. PARISH OR MUNICIPALITY. Claiborne . . .■ Concordia De Soto East Baton Rouge Baton Rouge city. East Carroll East Feliciana Franklin <;rant Iheria New Iberia town. Iberville... Jackson — Jeflerson . . Lafayette . Laf ourcbe . Lincoln Livingston Madison Morebouse Natchitoches . Orleans! Ouachita Monroe city. Plaquemines Pointe Coupee . . , Rapides Alexandria town . Red River Richland Sabine St. Bernard St. Charles St. Helena St. James St. John the Baptist. St. Landry St. Martin. . . . St. Mary St. Tammany. Tangipahoa... Tensas Terrebonne. Union Vermilion... Vernon Washington "Webster West Baton Rouge. West Carroll West Feliciana Winn Levee districts: 3 Atchafalaya Basin. Bossier Buras Caddo l^ifth Louisiana Grand Prairie Lafourche Basin Lake Borgne Basin. Orleans ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAX.^TION. Plaquemines parish, east bank. Ponchartrain Red River, Atchafalaya, and Bayou Boeuf Tensas Basin $1,916,920 1, 285, 608 2,431,500 6,042,750 2,748,010 1, 587, 575 1,801,760 1, 100, 892 2,028,405 4, 776, 878 1,579,085 3, 154, 720 1, 108, 242 4, 428, 808 3,250,915 2, 750, 345 1,863,899 1,038,100 1, 583, 510 2,376,175 4,534,060 150,055,272 4,864,166 2, 649, 425 1,985.776 1,783,766 5,278,960 1,107,400 1, 259, 535 1,426,411 2,091,870 1,032,663 1,995,948 915, 540 2,375,711 1,867,939 5, 619, 420 2,365,220 6,028,330 2,254,029 3, .552, 260 1,640,220 3,011,710 1, 716, 895 3,811,424 3, 286, 010 1,505,180 2,036,480 1,344,870 641, 175 1,352,329 2, .593, 051 16, 379, 660 1, 416, 150 431,678 1,280,320 6, 097, 873 179,890 10, 633, 208 1,670,284 160,055,240 285, 025 0, 179, 449 3,947,785 3, 284, 130 Real prop- erty and im- provements. Personal property. $1,095,335 836,640 1,849,850 3,326,190 1,814,210 1,175,035 902, 826 718, 393 1,302,715 3,607,996 1, 172, 466 2,148,550 789, 686 2, 540, 595 1,720,627 2,037,011 940, 715 780, 366 1,035,730 1, 836, 983 2, 862, 320 101,327,610 2,893,960 1,837,695 1,. 532, 965 1,192,621 3, 425, 060 110, 740 784,685 891,955 1,148,940 851, 615 1,123,750 669,240 1,596,505 1,691,199 4,047,780 1,712,220 4,834,240 1, 550, 444 2, 107, 540 1,202,710 2, 1.50, 636 960, 180 2,684,010 2, 434, 390 1,202,500 1,171,7.58 861,080 487, 410 807,180 2,022,374 $624,036 307, 411 506, 340 1, 646, 450 933, 800 392, 290 561,885 260, 811 686,805 747,317 406,620 442, 010 288,078 743, 615 319,570 324, 150 614,515 202, 866 241, 720 .502, 192 868, 870 40, 166, 664 1,913,095 711,730 214, 480 591, 146 785,580 2 996,660 306, 235 294, 612 272, 686 107,025 166,680 202, 630 255, 700 164, 390 957, 280 388, 910 854,420 229, 131 .509,340 437, 510 471,. 565 639,285 708, .529 332, 262 272, 696 450, 274 215, 385 145, 725 364,909 :iOO, 206 Other prop- erty. $197,550 141,567 75,310 70, 110 20, 250 337,050 115, 688 38,885 521,565 564, 160 30, 478 1,144,698 1,210,718 389, 184 308, 669 54, 870 306,060 38,000 812, 870 8,571,098 67, 100 238, 331 1,068,320 168, 615 239,944 670, 245 74,023 705, 518 43, 670 623, 506 12,3.50 614,360 264,090 339, 670 474, 454 935, 380 389, 509 117,430 418, 885 519, 358 29,985 414, -148 208, 405 8,040 180, 240 270, 471 $31,711 21,775 49,074 107,983 71,448 23,700 32,014 17, 614 36,242 117,567 55, 793 51,656 17,731 69, 526 65,112 50,036 52,959 16, 610 22, 169 50,685 89,313 4,303,482 103, 829 74, 781 56, 587 32,018 122, ,502 34,329 20,987 25,077 56,288 36,064 31,935 14,831 30,534 29,887 111,029 41,355 108,069 45,043 59, 206 28,093 62, 704 32, 876 76, 473 72, 776 26, 420 40, 7.53 24, ,599 10, 259 17,379 60, 908 163, 797 14, 162 4,316 12,803 60,979 1,799. 106, 332 16, 703 150,055 2,650 61,794 39, 478 30, 491 LEVIES OF AD VALOREM TAXES. I^vy other than for schools. Levy for schools. State. County. Municipal. State. 18, 627 6,786 10,942 22. 692 12, 366 7,144 8,109 4,964 9,128 21, 496 7,106 14, 196 4,987 19,930 14, 629 12,376 8,387 4,672 7,126 10. 693 20, 403 788,060 21,889 11, 472 8,937 8,027 23, 756 4,983 5,668 6,418 9,413 4,647 8,982 4,120 10, 690 8,406 25,288 10, 643 27, 128 10, 143 15, 986 7,381 13,552 7,726 17,152 14,787 6,773 9,164 6,052 2,885 6,086 11,668 $15,336 12,856 26, 746 36,507 27,480 12, 701 17, 491 11,009 20, 284 37,607 26, 790 26,385 11,082 41,703 25, 247 27, 603 25,009 10, 381 12,668 28, 506 40,807 26,685 13,986 19,358 17,838 52, 790 11,074 11, 336 14,264 31,378 10,327 19,959 9, 155 16, 280 18, 679 56, 194 20,917 54,256 22,540 34, 642 16,402 30, 117 17, 174 41,098 49, 290 15,062 12, 219 13, 449 6,412 7,918 39,218 $1,205 2,512 41, 220 27,480 1,474 2,846 1,656 51,399 20,528 7,062 1,250 13, 867 5,066 4,687 18, 620 2, 816, 186 47,959 46, 499 21,609 800 17,807 16,611 834 900 10,327 ""m 12,233 3,257 15, 762 3,880 2,242 1,860 5,482 601 2,249 1,910 303 6,280 153,797 14, 162 4,316 12, 803 60,979 1,799 106,332 16, 703 160,065 2,650 61,794 39, 478 30, 491 County and minor civil divi- sion. $2,875 1,928 14,873 3,647 7,564 6,227 4, 122 2,381 2,702 1,661 867 3,042 7,166 2,132 2,369 4,732 1,662 280 6,643 4,876 4,126 6,493 975 2,796 1,557 2,375 3,564 6,801 262, 686 7,296 3,824 2,979 2,676 7,918 1,661 1,889 2,140 3,138 1,549 2,994 1,373 3,564 2,802 8,429 3,648 9,042 3,381 6,328 2,460 4,518 2, ,575 5,717 4,929 2,258 3,055 2,017 962 2,028 3,890 7,450 3,236 2,682 436, 550 3,704 2,677 20,231 1,260 2,265 10, 459 9,204 8,885 2,990 1,872 6,099 1,008 9,035 4,800 10, 257 1,860 2,034 10,035 3,081 95 6,132 1 Identical with New Orleans city. ^Valuation of "other property" included with that of personal property. 8 Not reported separately by parishes. The parish totals include the valuations for levee districts, but not the taxes levied. TAXATION AND REVENUE SYSTEMS. 913 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJEC^T TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY (OUXTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. INFAINE. COTmTY OK MUNICIPALITY. The State. Androscoggin Auburn city... I.ewiston city. Aroostook Cumberland Brunswick village. . . Portland city South Portland city. Westbrook city Pranklin Hancock.. Ellsworth city.. Kennebec Augusta, city Gardiner city . . . Waterviliecity. Knox Rockland city. Lincoln Oxford Penobscot Bangor city Brewer city Old Town city Piscataquis Sagadahoc Bath city Somerset Skowhegan village . Waldo Belfast city Washington Calais city Eastport city. . York Biddeford city. Saco city ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. LEVIES OF AD VALOREM TAXES. Total. S352, 228, 897 Real prop- erty and im- provements. 28,987,717 6, 789, 191 13, 203, 495 20,661,249 74,915,842 3,467,915 47,932,375 2, 598, 257 3,967,180 9,652,382 16, 288, 219 1,847,168 31,460,271 6, 822, 073 3, 476, 761 6,219,163 14, 432, 787 5,382,629 7, 429, 966 15,270,021 35, 669, 250 15,747,685 1,739,000 1,524,181 12,204,625 10,731,125 6, 079, .508 19, 142, 355 3, 235, 665 9, 733, 137 2, 746, 806 13,852,396 2, 786, 855 1,956,888 31,797,555 6,837,008 3,797,471 S282, 302, 480 25,093,282 5,754,310 11,347,8.59 16,890,100 55,828,367 2,791,153 33,514,425 2,364,863 3,404,365 7,936,050 13, 886, 679 1,334, .529 25,5.55,220 5, 429, 205 2,001,432 4,274,325 11,140,792 3,809,471 6, 022, 987 12,466,211 27, 756, 765 11,127,093 1, 464, 625 1.399,625 10,803,404 7,643,497 3, 8.55, .540 15,989,398 2,371,430 7,734,998 2,031,400 10,568,225 1,917,803 1, .351, 390 26, 977, 499 5, 827, 230 2, 976, .533 Personal property. t09,926,417 Other prop- erty. 3,894,435 ' I| 1,034,881 I I 1,855,636 3,762,149 19,087,475 676, 762 14,417,950 233,394 562, 815 1,716,332 2,401,540 512,639 5,905,045 1,392,808 875,329 944,838 3,291,995 1,573,1,58 1,406,979 2,803,810 7,912,485 4, 620, 592 274, 975 124, 656 1,401,221 3,087,628 2,223,968 3,152,9.57 864,235 1,998,139 715,406 3,284,171 869, 052 60.5,498 4,820,050 1,009,778 820, 938 Levy other than for schools. Levy for schools. Total. County and State. County. Municipal. State. minor civil divi- sion. 86,8.55,770 «590,371 $477, 150 84,800,013 8337,355 S690, 281 581,. 376 50,227 40,000 414,176 28, 700 48,273 160,819 12,282 9,780 121,009 7,019 10,729 275,213 24, 347 19,397 194,232 13,913 23,324 361,367 31,810 71,407 174, 220 18,180 05, 084 1,445,389 127, 682 80,000 1,080,779 72, 961 83,967 64, 413 6, 936 4,345 43, 368 3,963 5,801 988,013 83, 2.52 .52, 178 762, 480 47,573 42, .524 50, 861 4,591 2,874 41,565 2,623 5,208 83,126 6,6.)6 4,168 61,347 3,804 7,151 147,955 15,6fi7 11,019 97, 569 8,952 14,748 365, 499 20,828 14, 706 276, 500 15,330 32. 135 46, 592 3, 415 1,955 35, 204 1,952 4,060 647, 404 55, 109 30,021 486,230 31,491 44, .553 165, 871 13, 808 7, 525 128, 279 7,891 8,368 75,736 0, 409 3,489 57, 974 3,654 4,210 130, .504 9,915 5,403 100, 152 5, 666 9,368 309, 220 24,275 10, 500 230, 437 13,872 24, 136 120, 910 9,179 6,459 94,611 3,245 6,416 140,906 12,094 9,875 95, 348 7,254 15, 735 274,883 23, 443 20, 663 191,064 13,398 26, 315 769, 444 59, 935 45, 364 666, 332 34,249 63,564 372, 194 27,717 21, 195 290, 658 15,838 16, 786 45,017 2,960 2,260 34, 158 1,692 3,947 55, .599 2,932 2,239 44, 145 1,676 4,607 136,025 17, 989 14,676 79,328 10,279 13, 7.53 232,073 18,780 15, 453 170, 937 10,735 ) 0,162 154, 791 11,343 9, 451 119,119 6, 4.S2 8,396 300,043 30,832 17, 412 207, 578 17,618 26, 603 .53,212 6,063 3,426 36,283 3, 465 3,975 194,048 16,825 15,000 134,013 9,614 18,596 51,779 4,918 4,388 36,365 2. 810 3,298 314, 799 24, 106 40,000 194,802 13, 775 42,116 73, 020 5,202 8,308 49, &58 2,971 ,,481 52, 786 3,779 5,949 35, 928 2,160 4,970 635, 345 ,54, 157 35,000 461,300 30,947 53,941 178,251 14,005 8,819 131,2.57 8,003 16, 167 81,232 0,936 4,3,59 .-,9, 533 3,963 6, 441 >rARYI.,ANr). 5732,271,233 $491,199,023 $175, 658, 780 $65, 413, 430 810,698,304 $316,761 $1,903,866 $5,966,117 $816,897 $1,696,664 22, 260. 488 8, 475, 267 2,286,858 12, 202, 166 2,999,750 84,023,886 2, 312, 626 4,908,282 16, 699, 572 12, 249, 637 3,602,571 6,949,916 2,497,4.59 20,783,791 3,850,030 7,539 887 13, 447, 447 8,986,856 7, .522, 143 12, 773, 260 11,636,664 8,919,762 3,212,224 4, 560, 346 8,378,632 20, 188, 546 6,727,001 5,511.165 2,649,971 5,311,043 428, 410, 323 13,290,576 5,085,160 1,372,115 9,087,668 2,219,819 70, 237, 214 1 1,875,853 ' 3,870,224 12,695,330 10,127,844 2,953,071 6,297,830 1,898,069 16,716,465 2, 755, 249 5,945,787 10, 890, 501 7,900,263 6,363,845 10, 166, 080 10,678,300 6, 724, 033 2, 632, 946 3,391,035 7,028,174 14,824,298 4,910,711 4,086,590 1,960,979 3,812,9.52 250,802,144 3,969,912 1, 525, 548 411,634 2,714,498 659,946 5,286,672 411, 773 907, 830 3, 762, 242 1,501,862 531, 168 1,494,2.58 549, 440 3,184,089 1,032,474 1,049,256 2, 230, .584 781,345 1,123,032 2,149,416 919,831 1,681,008 5.39. 278 1,012,907 1,330, .502 4,428,037 1,479,940 837, 012 397, 496 1,204,090 132,608,179 5,000,000 1,864,5.59 .503, 109 400,000 119,991 8, .500, 000 25,000 130. 228 342,000 619,931 118,332 157,828 49,950 883,237 62,307 .544,844 326,362 285,248 35, 266 457, 765 38, 533 614, 721 40,000 156, 404 19,956 936,211 336,. 3.50 587, 563 291,496 294, 001 45,000,000 420, 510 206, 384 39,622 210, 972 68,094 711,910 28, 925 71,460 113,948 150,713 51,. 561 102, 052 42,307 2.57,027 75, 739 84.539 157.2ii8 SO.. '.37 87,. 330 133,273 138 718 91,484 32,023 66,140 110,840 217,441 114,123 77,676 44, 6.53 68, 894 7,243,033 8,199 2,9.55 802 5,606 1, 3.50 35,875 1,087 2, 270 7,770 5, 524 1,6.55 3,226 724 9, 4.53 1,704 3,322 6,233 4, 124 3,. 5,57 5,8.50 5, 462 3,992 1,.507 2.092 3,971 9,145 2. S76 2,339 1,061 2,3,83 1.S2.119 200, 715 51, 423 20, 582 136, 997 32,997 388, 019 21,739 48, 779 42, 308 81,654 33,375 66, 391 24, 725 134,307 23, 100 .53.0.50 82. 299 51.091 54, 484 75, 493 92, 508 50,677 23,261 42, 738 61,.)S6 86, 793 45, 407 36,941 20, 670 38, 660 135, 4.52 121, 682 11,434 22, 498 22, 498 i,'s5s" 11,812 12,379 7,607 9,115 8,741 41,389 38, 500 5, .598 6,693 687 3,118 6, 755 3,488 3, 519 264 2,215 6,082 44,788 40, 362 9,865 9,275 2,799 5 628, 436 21, 144 8,263 2,230 14, 458 3,7,50 92. 516 2,802 5 8,53 20,038 14,246 4.268 8,320 3, 122 24, 378 4,735 8, 569 16,073 10,635 .9,171 1.5,086 14,085 10, 296 3,886 5, .395 10, 239 23, .584 7,988 6,031 2,948 6,146 469, 678 65,000 22, 061 4,674 31,413 7,499 195,. 500 3, 297 Caroline Carroll Cecil 13,000 32, 020 36,910 4,656 Dorchester Cambridge town TTrpderick 15,000 4,995 47, 500 7,700 Garrett 14,000 46,000 14,000 Kent Montgomery 17,000 31,089 23, 175 23,000 St. Marys Somerset Talbot 3,106 3,700 28, 962 .53, 131 17. 490 22,500 Salisbury to%vn 10, .599 18,906 962,800 932^07 -58 914 WEALTH, DEBT, AND TAXATION. Table 9 — ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000; 1902— Continued. MASSACHUSETTS. COUKTY OR MUNICIPALITY. The State . Barnstable Barnstable town . Provincetown town . Berkshire Adams town Great Barrington town. North Adams city Pittsfleld city Williamstown town Bristol Attleboro town . Easton town . . . . Fall River city. . Mansfield tow^n . New Bedford city North Attleboro town . Taunton city Dukes Essex Amesbury town . Andover town. . . Beverly city Danvers town . . . Gloucester city. Haverhill city. . Ipswich town . . . Lawrence city. . Lynn city Marblehead town Metliuen town Newburyport city North Andover town . Peabody town Rockport town Salem city Saugus town Swampscott town . Franklin Greenfield town. Montague town . Orange town Hampden Chicopee city... Holyoke city — Palmer town . . . Springfield city . Westneld town . West Springfield town. Hampshire Amherst town Easthampton town. Northampton city. . South Hadley town. Ware town Middlesex .\rlington town. Cambridge city. Concord town . . . Everett city Framingham town . Hudson town Lowell city Maiden city Marlboro city Medlord city Melrose city Natick town Newton city Reading town Somervillecity.. Stoneham town. Wakefield town . Waltham city... ASSESSED VALUATION OF PKOPEETV SUBJECT TO AD VALOREM TAXATION. $3,115,426,287 S2, 434, 898, 295 25,346,611 4,857,892 1, 869, 410 62,840,327 5,501,117 4, 400, 953 13,924,609 16,396,690 2,832,512 193,554,411 8, 544, 845 4,819,368 75,394,297 2,042,034 62,661,811 3,974,085 21, 172, .562 4,417,603 282,619,394 5,154,217 5,499,676 17, 466, 275 5,310,685 18, 172, 801 26, 616, 557 3, 488, 595 41,660,738 52, 759, 481 6,896,780 4,912,417 10,330,215 5.089,7)9 8,021,413 2,786,751 2S, 402, 859 3,799,962 li,507,.-,3J 23,453,515 6,192,791 3,814,fc7 3, 076, 475 1.53,871,825 9,635.450 40, 739, 210 3,008,440 74,8.36,065 8, .5.53, 290 5,335,1326 34,695,(179 3,391,757 3,493,137 12,410,235 2,756,194 I 4,219,395 542,042,liS6 9,54S,.542 98, 139,SS5 5, OHS, 201 Real prop- erty and im- provements. $680,527,992 Watertown town . Winchester town. Woburn city Nantucket 20, 205 .500 8, 750, 330 3,041,761 71,894,907 28,946,220 9,307,394 20,632 15,365 6,039 61,939 4,436 950 480 425 580 214 55,485,370 4,994,180 S, 397, 277 20, 971,. 556 11,743, 775 Personal property. 9, .5.56, 475 10,618,002 3,3.38,192 15,400,849 3,055,300 1,199,660 48,096,642 3,329 136 3 158,835 11,345,915 12,761,860 2,486,860 125, 622, 556 6,347,925 2, 038, 129 46,919,300 1,822,586 37,051,000 3,241,095 15,531,730 3,972,137 214,831,459 4, 187, 421 4,311,860 12, 663, 325 4,021,275 14,144,450 21,090,925 2,684,471 32, .502, 026 43, 132, 760 5, 929, 900 4,002,630 7, 405, 200 3, 094, 490 6,946,700 2, .5.59, .593 19,2.54,100 3,627,962 4,762,665 18,775,063 4,S.S0,.j.56 2,999.037 2, 492,.5(:0 118,3.58,994 1 7, 321,. 370 30,143,380 2,063,093 .58,411,160 6,709,998 4,710,020 27,369,879 2,603,630 2.671,788 9,9611,760 2.2X2,256 3,l(i6,130 444,492,640 ,8,407,945 ,80,396,900 3, 745, 657 18,615,600 7,415,960 2,612,080 56, 702, 665 24, 380, 400 7,908,851 17,924,1.50 13,708,975 5,067,000 46,973,150 3,9.50,218 49,697,500 4,601,890 6, 855, 370 15,625,000 9,833,100 8,031,125 8,767,095 2. .530.. 587 Other prop- erty. 9,945,762 1,802,592 669,760 14,743,685 2,171,982 1,242,118 2,578,694 3,634,840 345, 652 67,931,855 2, 196, 920 2,781,239 28, 474, 997 219,448 25,510,811 732,990 ■ .5,640,832 445, 466 67,787,936 966, 796 1,187,816 4,802,9.50 ', 1,289,410 4.028,351 ' 6, .525, 632 804, 124 9, 158, 713 9,626,721 966,880 909, 787 2,925,016 1,995,229 2,074,713 227, 158 9, 148, 769 172, 000 1,744,874 4,678,452 1,312,235 815, 820 .5a3,915 35,512,831 2,314,080 10, .595, 830 946, 347 16,424,905 1,843,292 626, 308 7,325,200 788, 127 821,349 2,449 485 473,938 1,053,265 97,550,046 1,140, .597 17, 742, 985 1,322, .544 1,. 589, 900 1,334,370 429,681 15,192,342 : 4,. 565, 820 1,. 398, .543 2,708,800 1,6.56, .505 972, 425 14,966,430 485, 996 5,787,870 392, 290 1,541,907 5, 346,. 5.56 1,910,675 1,. 525, 3,50 1,8,50,907 ,807,605 LEVIES OF AD VALOREM TAXES. $49, 219, 496 330,668 58, 295 36,849 1,071,299 100, 120 63,183 271, 630 278, 744 49 003 3,418,165 162,098 40,483 1,372,176 40, 229 1,088,576 87,430 414,984 61, 439 4, 488, 641 92, 776 87,995 279, 460 83,554 301,668 457.805 38, 375 649,908 949, 671 100, 489 79, 699 188,010 63,621 144, 385 38, 484 497,050 71,819 78,090 412,099 111,470 62, 564 61,530 2,376,925 167, 657 6.51,827 68, 965 1,086,123 159,091 85, 365 .561,528 53, 433 52, 397 206,010 41,897 77,637 9,419,824 174, 739 1,795,960 79, 761 341, 473 157,506 53, 231 1,409,140 500, 770 186, 148 375, 520 264, 286 113,097 1,015,809 79, 852 909, 960 104,878 161, 128 346,031 211,388 1.50,092 190, 062 40, 468 Levy other than for schools. State. $1,500,000 County. Municipal. $2,085,227 $34,064,893 12, 870 2,220 1,005 31, 320 2,670 2,175 7,005 8,026 1,360 95,866 3,630 2,655 37, 410 1,050 29,730 2,085 11,400 2,130 141,610 2,805 2,730 8, 266 2,715 8, .505 13,725 1,660 20,445 26,365 3,345 2,605 5,505 2,370 4,260 1,440 14, 750 1,830 3,016 12, 655 3,330 1,890 1,740 77,025 6,010 20,325 1,,575 I 37, 170 • 4,365 I 2,640 i 17,685 1,680 1,560 6,270 1,410 2,280 267,360 4,440 47,820 2, .565 9,255 4,996 1,710 ,37,, 560 15, 390 4,770 10,006 6,375 3,240 29, 760 2,280 26,2.50 2, 595 3,900 10, 3.55 5, 620 4,410 5, 386 1,6,50 39, 600 6,814 3,084 139, 678 9,843 8,018 25, 825 29,586 4,977 305,054 11,651 8,449 109,043 3,341 94,604 6,634 36, 276 258, 000 4,907 5,110 16, 684 4,872 14,971 24,704 3,026 36,597 47, 534 6,118 4, .504 9,926 4,471 7,698 2, 547 27,037 3, 313 5,825 49, 225 13,056 7,410 6,822 150, 000 9,757 39, ,581 3,067 72, 386 8, .500 5, 141 60,8.50 5, 781 5,368 21,574 4,851 560, 130 9,302 100, 185 5,374 19, 389 10, 465 3,583 78, 690 32,233 9,993 20, 961 13,3.56 6, 7S,S 62,348 4,777 54,995 5, 437 8,171 21,652 11,565 9,239 11,2.82 3, 672 183, 667 29, 424 20,810 571,368 49,865 24,811 1.59, 148 153, 285 25, 813 2, 205, 373 84,912 9, 539 929, 325 22, 689 Levy for schools. 743,476 '. 51,150 1. 2.55,243 I. 37,036 I. 64,142 189,066 I 44,995 196,434 289,384 20, 221 399, 457 637,1-12 69,016 43, 164 136,303 39,539 91,427 20,110 ' 338,914 43,612 49,873 210,492 58,373 28,312 28, 532 1,402,716 100,919 40B, 659 31,741 629,962 97,842 50, 253 301,094 30, 283 28, 367 114,711 1J,640 38,001 6.109,604 118, 494 1,231,041 45, 436 191,707 93, 464 28, 219 976,023 290, 308 118, 237 244, 469 167, 206 64,810 721,324 46,961 542,010 73 194 101 779 225,085 1.53 .536 98 410 County and minor civil divi- sion. •$11,569,375 119,. 5,59 27,690 94,621 19,837 11,950 329,033 37,74J 18, 179 79, 552 87,849 16,863 811,873 52,005 19,840 296,398 13, 149 220,765 27, .561 112,065 13, 473 1,204,66? 24,377 26,013 66, 445 30, 972 82, 7.58 129,992 13, 478 193, 409 238,670 22,010 29,626 36, 277 17,241 41,000 14, 387 116,349 23, 064 19, 377 139,827 36,711 24,962 24, 436 747, 184 61,971 185, 262 22, 582 » 345,606 48,384 27, 331 181,899 16, 689 17, 102 63,455 1.5,996 29, 511 2, 482, 730 42, .503 416,914 26,376 121,122 48, .592 19, 719 316,867 162, 839 53, 148 100.085 77; 349 38, 259 202, 377 25,834 286,705 23,652 47,27S 88,939 40, 767 38,933 53,836 7, 456 TAXATION AND REVENUE SYSTEMS. 915 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. MASSACHUSETTS— Contlnupd. COUNTY OK MUNICIPALITY. Norfolk Braintree town , Brookline town , Canton town . . . Dedham town . . Franklin town . . . Hyde Park town , Milton town Needhara town . . Norwood town . . Quincy city Stoughton town . Wellesley town ... Weymouth town . Plymouth Abington town Bridgewater town Brockton city Hingham town — Middleboro town . Plymouth town . . Rockland town . . Whitman town . . Suffolk Boston city Chelsea city . . - . Revere town . . . Winthrop town . Worcester .Vthol town Blackstone town Clinton town Fitchburg city . . . Gardner town Grafton town . . . . Leominster town Milford town Millbury town . . . Northbridgc town North Brookfield town Southbridge town Spencer town Warren town Webster town Westboro town . . . Winchendon town W^orcestercity . . - . ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. S217,%8,G32 I 4.764.273 I 86,093.800 3,719,550 9,964,775 3, 600, 270 11,674,600 21,451,336 3,746,611 4,601,910 22,156.692 3,037,625 9,600,275 .6,797,955 85,648,851 2,497,430 2,577,076 29,419,656 4,331,606 4, 252, 381 8,670,409 3,219,594 3,804,130 1,234,265,680 1,191,261,900 23.946.5.5 11, 103, 030 7,965,155 251,363,481 4.324,225 2,534,015 7,874.519 24,184,636 5.626,418 2,422,930 7.790,995 6.056,889 2,243,291 3,744,106 1,764,230 4,367,361 3,428,715 1,737.666 6.879,820 2.030.879 2, 850. 339 110,209.016 Real prop- erty and Im- provements. 8155,883,402 4,143,675 .57,916,100 2, 629, 380 7,889,300 2,578,706 10,253,600 9,949,426 3,432,068 3,765,596 19,134.200 2,093,632 0.012,460 6,671,663 71,171,168 2,197,104 2,232,987 25, 348, 106 3,173.099 3,310,681 6,327.775 2,724.248 3, 174.'286 997,542,500 957.460.700 21.604,650 10. 8.38. .500 7, 648, 650 190, 850. 419 3,481.490 1,983.130 6,029.074 19,269,276 4,146,250 1,832,680 6, 596, 425 4. 876. 040 1,752,645 1,924,566 1,590.7.35 3.344.141 2,779,890 1,337,570 2.702,336 2,437.249 2,038.716 90.140.650 Personal property. $62,086,230 020. 600 28,178,700 1,090,170 2,075,475 1,021,665 1.421,000 11,501,911 314,653 846,315 3,022,492 344, 093 3,647,825 1,126,302 14,477,083 300, 326 344, 089 4,071,461 1,167,907 941,700 2,342.634 496,340 029,846 230, 723, 180 233,811,200 2,340.945 264. 530 306, 605 60,513,002 842,735 550, 885 1,845,445 4,926,261 I 1,481.168 590.250 1,194.570 ' 1,180.849 490.746 1.819. 173. 1,023. 648. 400. 3,177. 493. 811. 20.068, Other prop- erty. 541 495 220 825 086 i 486 030 623 LEVIES OF AD VALOREM TAXES. Total. 82,974,191 102,908 800, 938 03,976 167,443 61,963 211,310 273, 504 64, 233 92,038 385, 534 60,763 115,920 139, 124 1,520,020 55.942 46, 439 .585. 529 70,173 7i;.543 128,322 07.i;il 82,. 554 18,382,438 17,630,676 421.442 199, S55 130. 405 4,161,901 80. 041 49, 413 151.191 435. 322 129.408 44.236 155. 820 112,052 42,304 60,920 26,110 96. 183 58.288 37.707 64.678 54.221 57.007 Levy other than lor schools. State. S104.970 2, 400 40,816 2,205 4,470 1,710 5,266 11,115 1,765 2,280 10, 155 1,620 4,675 3,495 42,316 1,320 1,396 14,400 2,295 2,205 4,050 1,696 1,920 602,200 641,920 12,030 4,980 3.330 130. 485 2,220 1.410 3.975 12. 465 2.926 1.320 3.930 3. 105 1.170 2,310 1,080 2,400 2.026 1.035 2,955 1,560 1,396 59, 145 County. 8140,418 3,291 54, 698 2,950 5,979 2,287 7,043 14,808 2,348 3,050 13.684 2,167 6,120 4,676 90, 000 2,807 2':'967 30, 028 4,881 4,090 8,616 3,605 4,084 (■) (') (') (') (•) 280,000 4,764 3,026 8, .530 26. 748 6,277 2.832 8,433 0,663 2,511 4,967 2,. 317 5.150 4,345 2,221 6.341 3.348 2.993 120,9111 Munieipal. $1,990,220 69,530 608, 519 41,187 105, 171 29, 107 151,085 189,081 33, 322 67,063 253,519 41,267 74, 481 85,218 966,812 33,057 26, 198 380, 319 41,0.30 45.418 80.340 40. 558 53. 253 14.677.126 14.1.52,147 28(1.772 141.032 96.574 2,498,327 49,804 30, 148 96, 297 281,229 81,836 21,663 90,804 69, 660 25.229 19.779 13. 756 63. 561 26.034 17.764 37.104 36. 346 39.071 1,144.300 Levy for schools. County and minor . civil divi- sion. $738, 683 27, 627 157, 00* 17, 634: 41, 82;^ 18, 849 47,917 68, 44C' 16,808 29,045 108,276 16,699 30, 744 45, 736 421 , 893 18, 158 16,879 160, 182 21,967 24,230 35,311 21.753 23, 297 3,143,053 2,936,609 122,640 63,243 30, 661 1.263,089 23,253 14,829 42,389 114,880 38,370 18, 431 46, 593 32,628 13, 394 23, 874 8,957 26, 082 25,884 10, 697 18,278 13,907 12,948 528,977 MICHIGAN. The state 81. 418. 251, 868 Alcona M)()3,"870 Alger 3,091,278 Allegan 19, 734, 2(i4 Alpena 5,328,859 Alpena cit v 3. 869, 846 Antrim ! 5,024,072 Arenac 1,846.077 BaralaV.-.v:.:;:: 2,592.080 Barrv 11.029,205 Bav 26,.303,303 BavCi'ty;;: 12,018,714 We"st Bay City 3,149,605 Benzie 3,000,827 BOTien::.:;;:: 24,221,187 Benton plarborcity 3,833,625 Niles city 1,727,696 St. Joseplicity 2,996,040 Branch 16,783,085 Coldwatercity i'n«™ Calhoun ^I'^f.'lll Albion city ,„'„„„■„? Battle Creek city ^H^S'S^ Marshall city 2. 036. 270 «1. 086, 816. 327 $331,435,631 828 162 i 2,435.900 1 15,799 130 3, 606. 020 2.320.270 3,913,013 1,666 147 2,359 846 8,853 040 20, 666 330 9,087 565 2,669 VVO 2,429 8,S0 19,766,010 2,843 726 1,328.816 2,048,926 12,825 365 2,224 485 22, 898 485 1,707,240 7,004,705 1,345,9.50 175.708 055, 378 3,935,134 1.662,839 1.539,675 1,111,059 278,930 232,235 2, 175, 566 6,630,973 3,531,149 579,835 570,947 4,406,177 989,900 .398.781 1147.715 3.9.57.730 1.618.220 9.189.694 748, 455 5,295,508 689.. 320 40. 175 93.110 266,912 175, 570 123, 129 134, 480 60,147 70, .S1I3 163, 339 561,0.50 344. 491 130,708 80.937 408, U92 73, 222 42,152 64,728 200, 222 89, 534 516,730 43, 465 2117,030 48.847 1 Data included with those for city of Boston $2,315,312 $3,818,914 :.S10, 602. 621 8354,503 1,948 4,472 30, .695 7,127 4.S25 1.049 3,092 3.920 22,021 47.564 24.600 6.142 4,664 44, 701 6,709 3,196 6,844 28,796 16,331 54, 678 4,297 21,286 3, 562 8,000 .30.000 40..0.S2 61.,S41 42.072 16.0111) 12.349 22. 31 W 31.071 911.2.32 711, 6115 1(1, 378 13,6.->n .W. 423 7.284 3,282 5,394 27 510 13 449 66 716 4,911 27 091 4 274 17,(128 , 3(1. 94S 116,(124 72.(JS0 .i,"i.l"il I.II.514 24 701 1 24.084 1 .59 .516 290 1.52 172 87(1 76 905 32 (101 1S,S 311 37 186 21 940 35 960 ,82 8.59 32 603 213.204 18. 909 116 102 22 795 261 773 4.934 1 , 3.S2 965 1,256 41j1 (14,s 2,757 6,. 576 3, 1.55 787 750 6,056 958 432 749 4,196 961 8,022 014 3,226 509 86, 326, 324 12,348 20,917 74,177 33, 490 20.071 48.661 19.644 19.873 47.375 120. 632 73,189 31,490 29, 272 116,502 21,085 13, 302 16,781 66, 856 26. 130 174,216 14.734 99,33,2 17,7(J7 916 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. MIC'IIl O AX— f :ontinued. COUNTY OR MUNICIPALITY. Cass Dowagiaccity. . Charlevoix Cheboygau Cheboygan city. Chippewa Sauit Ste. Marie city. Clare '. . Clinton Crawford Delta Escanabacity Dickinson Iron Mountain city. Norwaycity Eaton Charlotte city. Emmet Petoskey city. Genesee Flint city GJadwin Gogebic Ironwood city. Grand Traverse — Traverse City. . Gratiot Hillsdale Hillsdale city Houghton Laurium village. . . Red Jacket village. Hancock village . '. . Huron Ingha-'i Lansing city. Ionia Ionia city Iosco Iron Isabella Jackson Jackson city. Kalamazoo Kalamazoo city. . . Kalkaska Kent Grand Rapids city. Keweenaw Lake Lapeer Leelanau Lenawee Adrian city Livingston Luce Mackinac Macomb Mt. Clemens t-ity. Manistee Manistee city Marquette Ishpeming city . . Marquette city. . Ncgaunee city. . . Mason Ludington city. . Mecosta Big Kapids city. Menominee Menominee city. Midland Missaukee Monroe Monroe city Montcalm ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. $12,034,628 1,913,498 4,005,429 3,967,897 1,427,389 13, 050, 967 9,244,674 1,602,452 16,801,613 1,202,928 7,376,508 3,164,734 9,842,807 i 5,150,489 2,440,273 19,296,970 2,298,100 7,922,831 3,444,475 26,897,571 8,370,216 1,825,587 9,670,373 5,342,221 8,026,767 4, 186, 337 12,793.474 17,883,838 2,511,240 103,716,441 2,877,200 2,315,050 1,652.330 11,304,0'5 23,,i44,283 X. 607. 650 HI, 024,115 2, 457. 100 l,664,(i(;6 4,307,9.55 6,121,216 34,666,749 17,045,485 29,599,282 14,999,910 2, SSO. 790 94,498,141 71,313,401 4,967,588 1,188,575 13,247,548 2,121,476 29,169,725 4, 742, 420 14,223,880 1,8.33,419 2,575,982 26, 688, .500 5,616,245 11,182,660 6,818,6.52 2.5,982,635 7,952,2.36 1 6,890,705 5,. 523, 226 6,440,601 2,711,440 3, 880,. 585 l,2.j2,516 1 9,305,744 5,227,883 3,9.59,490 2,142,401 17,076,015 2, 813, ,320 8, .520, 797 Real prop- erty and im- provements. Personal property. 810,483,905 1,124,399 3,725,037 3,063,039 1,063,054 10,128,951 6,871,098 1,300,953 13,546,480 859, 199 6, 408, 304 2,409,335 7,661,220 4,080.580 1,781,260 15,259,050 1,433,040 6,959,705 2,378,400 20, 306, 659 6, 380, 339 1,551,114 7, 495, 129 3,771,372 6,004,070 2,767,705 10,915,080 14,101,170 1, 465, 350 86,817,036 2. 758, 400 , 1,0.59,300 ' 1,162,550 9,552.615 18,901,100 6,716,125 15,034,442 1,747,430 1,290,956 3,818,884 5, 290, 930 26, 904, i;85 12,738,290 20,991,595 9,292,666 2,474.220 67.643,051 48, 020, 520 4, 641.. 551 1 1,069,090 10,732,775 1,615,647 22,381,5.80 2,930,650 10,982,970 1,420,492 1,909,. 542 20,730,375 4,317,280 6,291,410 3,116,985 19, 075,. 574 6,256.130 4,916,175 4,608,665 5,010,144 1,716,785 3,246,143 949,615 6,085,131 2,971,095 3,511,178 1,6.39,765 14,066,340 1,666,. 52,5 6,846,,K94 Other prop- erty. S2, 450, 633 789, 099 880, 392 904,858 364,336 2,922,016 2,373,676 301.499 3, 255, 133 343, 729 1,968,204 L 753.349 I. 2,181,687 i 1,069,909 '. 659,013 I. 4,0^,920 866,060 1,963,126 1,066,075 6,590,912 2,989,877 274,473 2,175,244 1,570,849 2,021,697 1,418,6.32 1,878,394 0,782,668 1,046,890 16,899.345 118,800 656.760 489,780 1,751,480 4,043,183 1,891,625 3,929,673 709,670 3/3,710 ' 489,071 830,286 7,761,764 4,307,196 8,607,687 6,707,255 412,570 20,865,090 23,292,971 326,032 119,479 2,514,773 506.829 6,788,145 1,806,870 3,240,910 ' 412,927 , i;6(i,440 5,95,S,125 1,298,965 4,.S91 250 2,701 667 6,907 061 2,696 106 1,974 .53(1 914 661 1,430 457 994 6.55 634 442 .302,900 3,220,613 2,2.56 788 448,312 .502,636 3,010,675 1,1,57,795 1,673,903 LEVIES OF AD VALOREM TAXES. Levy other than for sehools. Levy for schools. 5184,724 52,621 113,782 139, 683 60, 378 258, 598 214,342 03,231 202,691 24,569 192,674 75,637 236,853 116,371 66,014 268,298 45, 604 167,089 69,680 394, 294 190,004 54, 320 256,348 130. .351 107,074 113,031 204,314 219,154 45, 705 771,212 35, 102 27,830 39,050 102,75.^ 379,110 201,420 265, 423 .50.370 70,819 1,34 725 130 383 42{; 663 30S.624 470 236 376 •i'.;s 74 ,S'I1 1 , 22S 49(1 991 2.58 52. 195 37.842 176,807 49,178 366, 160 95, 323 1.52,024 46, 776 81,995 260,287 (■.9,6-n 217,496 129,159 ,504,036 149,337 128,855 97,761 1,53,925 65,888 113,851 42,085 241,0.57 123,901 99,. 526 68,941 186,142 72,021 194,068 County and State. County. Munidpal. State. minor civil divi- sion. 322,990 S39,233 $54,092 83,234 8.56, 175 3,540 4,976 26,268 478 18. 370 6,967 16,165 50,875 1,151 39,044 6, 621 29,246 50,825 992 46,000 3,211 13,703 23,552 357 19, 655 17,885 68,107 92,779 3,263 86, 564 12,669 46,223 87, .502 2,311 65, 637 3,321 10,310 27,093 401 22,106 29,637 28.467 92,728 4,200 47,559 1,729 10.000 4,800 301 7,673 14,059 65, 562 48,071 1,844 73, 148 5,638 21,837 15,824 791 31,647 16,488 62,200 70, 334 2,461 89,370 6, 953 22, 147 28,843 1,288 66,140 3,050 1ft, 249 29,039 610 13,060 30,706 55,829 106,850 4,824 70,090 3,562 4,137 23, 441 575 13, 789 11,655 10,933 81,196 1,981 46, 425 5,339 7,233 37,889 861 18,258 43,186 55,062 171,808 6,724 117,614 13,810 15,903 97,932 2,033 60,260 3,097 7,661 27,752 456 15,334 21.268 46,600 86, S64 2,418 100, 308 10,417 23,500 48,080 1,336 47,012 14,066 20,000 82,428 2,006 49, 174 8,163 10, 466 64,051 1,047 29,304 23,026 97,360 90, 420 3,198 50,310 31.058 45, 868 77,291 4,471 00,466 4,646 6,278 21,346 628 12,807 210,934 145,202 137,880 25,929 261,267 5, 899 4,028 18,702 719 6,7.54 5,295 3,240 14,000 679 4,716 3,553 2,644 16, 623 413 16,623 19,845 4,300 91,712 2.820 44,076 40, 641 6,1,908 160,437 5,880 102,178 14,203 23,241 104, 163 2,162 67,071 31,(519 42,354 119,880 4.756 00,814 4,0.54 4,177 27,028 614 14, 497 2,79.5 24,999 23.918 416 18. 687 9,074 34,217 40, 759 1,077 49,698 11,159 28,058 64,393 1,530 36,243 52,240 47, 736 210, 442 8,667 107,668 38, 353 35, 796 170,925 4,261 69,189 43, 356 75. 366 220, 863 7,400 123,252 26,2.50 43,500 212,999 3, 7,50 89,999 6. 199 20,374 29.342 722 19,254 128,645 118,969 578,177 23,625 379,074 96,274 85, 576 481,627 17,828 310,053 5, 62(i 8,600 17,943 1,242 13,984 2,072 5,807 17,736 297 11,930 21.220 28,410 74,583 3,312 49,282 4,03,'- 11,431 17,497 630 16,682 .50.232 43, 178 171,536 7,292 93,912 .X, 773 7, .5,88 53,115 1,186 24,661 23,514 23, 757 61,857 3,666 39,340 2,926 10, .5.50 10,593 458 10,249 3,. 5,86 18,000 33,493 644 26,272 35,625 30,601 121,862 6,672 65,527 7,. 582 6,178 48,861 1,404 6,616 20,044 39,371 88,364 2.796 66,921 14,837 10,292 58,764 1,455 37,821 44,260 136,(99 129,665 6,496 186,915 13, 121 41,3.52 39,040 1,988 53,830 10,680 33,764 37,297 1,723 46,391 9,113 29,273 20,436 1,381 37,668 10,979 41,934 58,954 1,610 40,448 6,914 15,726 22,234 678 20,336 7,489 22,618 48, 157 970 34,017 2,693 , 7,766 19,. 539 313 11,774 20,514 69,490 78, 446 2,326 70,881 10,717 31,367 52,279 1,307 28,231 6,623 22,923 41,935 990 27,056 4,540 14,000 26,008 536 23,857 30,414 22,470 86,318 4,269 43,071 4,924 3,370 49,233 703 13,785 19,864 42,204 74,873 2,130 64,997 TAXATION AND REVENUE SYSTEMS. 917 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. MICHIGAN— Continued. COUUTY OR MtraiCIPAI.ITY. Montmorenoy Muskegon Muskegon city. Newaygo'. Oakland Pontiac city . . . Oceana Ogemaw Ontonagon . Osceola Oscoda Otsego Ottawa Grand Haven city . Holland city Presque Isle. . ." Roscommon Saginaw Saginaw city St. Clair Port liuron city. St. Joseph Sanilac Schoolcraft Manistique viUage. Shiawassee Owosso city Tuscola Van Buren South Haven village . Washtenaw Ann Arbor city Ypsilanti city Wayne Detroit city Wyandotte city. Wexford Cadillac city -A.SSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TA.XATION. Total. 8954,840 13,029,794 7,521,105 5,279,099 32,902,383 5,461,800 .5,089,232 1,879,563 3,968,519 ■4,297,260 599,357 2,491,601 20,192,315 1,627,440 4,658,285 2,530,575 646,027 39,442,671 22,812,089 32,002,861 11,584,935 14,451,817 11,053,973 3,247,097 2,023,617 17,340,907 3,640,000 14, 652, 530 14,117,360 1,178,950 34,794,631 9,709,382 4,107,005 294,381,984 249,503,720 1,633,575 5,317,392 2,193,030 Real prop- erty and im- provements. S777,070 9,328,187 5,017,100 4,447,693 23,121,820 3,847,175 4,250,601 1,553,808 3,456,340 3,3.50,386 571,612 1,976,800 16,005,043 1,083,495 3,269,710 2,043,814 581,921 28,259,930 13,851,975 25,072,975 9,176,910 11,356,220 9,556,135 2,021,513 994,907 14,222,818 2,672,715 12,319,335 11, 707, 785 882,400 26,729,199 7,034,306 2,723,735 215, 633, 795 180,142,340 1,333,765 3,670,970 1,191,555 Personal property. $177,770 3,701,607 2,504,005 831,406 9,780,563 1,614,625 838,631 325,745 512, 179 946,875 27,745 514,701 5,187,272 543,945 1,388,576 486,761 64, 106 11,182,741 8,960,114 6,929,886 2,408,025 3,098,597 1,497,838 1,225,684 1,028,710 3,118,089 1,067,285 2, 333, 195 2, 409, 575 296, 550 8,065,332 ! 2,675,077 ! 1,383,270 78,748,189 69,361,380 ■ 299,810 1,046,422 1,001,476 Other prop- erty. LEVIES OF AD VALOREM TAXES. $31,777 396,880 266,999 110, 180 378,709 115,790 111,592 64,868 170,544 121,596 20,693 67, 163 267,372 39,384 72,204 61,421 24,751 650,961 446,510 423,741 184,200 192,376 194,380 108,425 63,745 269,241 66,248 215,411 282, 246 36, 665 408, 443 151, 466 75, 159 5,661,506 6,048,926 44, 596 164,099 71,712 Levy other than for schools. State. $2,299 21,275 13,914 8,840 49,298 8,466 8,879 3,421 12,663 8,231 1,0.34 4,453 31,327 2,360 6,754 4, 443 684 61,199 37,464 42,756 16,640 26,841 20,923 5,966 3,744 32,040 5,642 25,945 23, 541 2,181 53,901 15, 060 0,366 428, 892 366, 153 2,869 8,822 3,838 County. $6,000 102,867 60,921 18,245 53,917 8,739 16,401 16,200 40,037 15,2i)2 5,060 12,429 30,041 2,278 6,522 11,100 11,000 113,101 54,411 46,041 16,219 37,393 41,259 35,325 21,855 45,222 7,280 33, 666 71,264 1,768 46, 180 12, 622 6,982 658,972 498, 794 3,757 18, 497 7,676 Municipal. 811,844 162,662 106,048 46,478 167,874 68, 987 55,607 23 757 59^231 66,881 7,334 23,243 123,166 20,606 37,732 29,927 7,829 290,654 222,853 213, 184 101,947 68, 423 80,870 31,430 14,975 113,678 29, 120 98, 575 116,219 21,221 182, 576 73, 791 42,302 3,344,441 3, 289, 720 22,053 83, 627 39,913 Levy for schools. County and State. minor civil divi- sion. $239 $11,395 3,257 116,819 1,880 84,236 1,320 35,297 8,226 109,394 1,365 38,233 1,272 29,433 470 21,020 992 57,721 1,074 40, 117 160 7,115 623 16,415 5,048 77,790 407 13,833 1,165 20,031 633 15,318 162 5,076 9,861 176,146 5,703 125,089 8,001 113,760 2,896 47,498 3,613 56,106 2,763 48,565 812 34,897 606 22,665 4,336 73.966 910 23,296 3,663 63,672 3, .529 67, 693 296 11,200 8,099 117,087 2,427 47, 576 1,027 18,482 73, ,696 1,155,604 62, 376 841,883 408 15, 519 1,329 61,824 548 19, 737 MIjS^XESOTA. The state Aitkin Anoka Becker Beltrami Benton - .. Bigstonc Blue Earth -. Mankato city. - Brown New Ulmcity.. Carlton Carver Cass Chippewa Chisago Clay Cook Cottonwood Crow Wing Brainerd city.. Dakota Dodge Douglas Faribault Fillmore Freehom Albert Lea city Goodhue Red Wing city. Grant $761,760,274 ,8647, 654, 760 8114,106,614 3,050,3.53 3,030,829 3,962,983 4, 949, .546 1,976,453 2,837,071 2, 654, 916 3,379,834 4,345,020 1,742,588 213, 282 ■375,913 .583, 149 604, 626 233,865 3,315,043 12,351,357 3,232,860 8,068,351 1,385,455 2,877,210 10,460,351 2,346,702 7,060,234 1,014,088 437, 833 1,891,006 886, 1.58 1,018,117 371,367 2, 708, 803 4, .501, 711 2,982,580 ■ 4,839,615 2,580,922 2,014,542 3,852,624 2,621,391 4,212,339 2, 070, 415 694, 261 649, 187 361, 189 627,276 510, 507 7,428,514 924, 620 5, 9.59, 225 4,563,892 1,767,053 6,389,626 882,671 5, 215, 198 3,866,117 1, 336, 486 1,038,889 41,949 744,027 697,775 430, 567 8,220,946 5, 712, 692 4,916,135 9,894,678 11,639,8.52 7,243,955 4, 732, 794 3,979,472 8,730,316 9,867,715 976, 991 979, 898 936, 663 1,164,262 1,772,137 10,042,379 1,198,058 11,764,112 1,626,770 3,433,058 8,718,470 880, 905 9, .589, 487 1,099,030 2, 890, 767 1,323,909 317, 1.53 2, 174, 625 527,740 542, 291 817,760,518 78, 701 92, 196 108, 488 167, 668 56, 179 79, 806 238,932 89, 550 146, 997 47, 796 118,809 80,037 106,313 89, 278 55, 821 179, 342 29, 697 109, 269 165, 113 77,096 163, 459 94,776 89, 6.56 198,097 206, 180 153, 897 40, 626 • 237, 538 61,980 68, 418 8990, 225 3,965 3,940 6,161 6,435 2,669 4,309 16,0.57 4,203 10, 489 1,801 3, .522 6,8,52 3,877 6, 292 3,3.56 9, 667 1,202 7,747 5,933 2,297 10, 696 7,427 li,390 12, 892 15, 132 13,056 1,657 15, 293 2,115 4,463 83, 643, 994 18,302 25,076 28,926 71, 822 19,016 21,779 61,643 16,714 37, 681 8,271 23,837 22,374 43, 168 20, 667 14,117 42,096 8,442 25,760 68, 281 19,791 38,830 17,149 22, 330 49, 392 26,411 36, 666 «, 689 49, 647 8,730 16,032 86, 694, 548 15, 386 33, 431 27, 6.50 32,376 15,176 16,4.S4 76,049 44,937 33,020 16, 903 45, 893 21,738 7,888 21,019 9,971 67,732 10, 846 28,756 34,935 17, 140 43,920 24, 2.50 19, 265 67,321 41 404 19 624 79 637 30,095 18 606 1 3,752 3,728 4,873 6,088 2,431 4,077 15, 192 3,976 9,924 1,704 3,332 5, 637 3,669 5,953 3,175 9,137 1,137 7,330 5, 614 2,173 10,116 7,027 6,046 12,174 14,317 12, 362 1,474 14, 470 2,001 4,223 ,494,911 37, 296 26,021 41,888 50,947 16,988: 33, 167 69, 991 19,720 66,883 19, 117 42,225 24, 538 47, 721 35,347 25, 203 50, 720 A 070 39«}66 6073.50 35, 695 59, 897 38, 923 35, 624 66,318 80,336 50,430 11,382 78, 591 19,033 25,094 918 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. MIX^'E.SOTA— Continued. COUNTY OB MUNICIPALITY. Hennepin Minneapolis city. Houston Hubbard Isanti Itasca Jackson Kanabec . . . Kandiyohi . Kittson Lac qui Parle. Lake Lesueur Lincoln Lyon McLeod . . Marsball . Martin . . - Meeker . - MiUelacs. Morrison Little Falls city . Mower Austin city Murray Nicollet St. Peter city.. Nobles Norman Olmsted Rochester city. Ottertail Fergus Falls city . Pine Pipestone. Polk Crookston city — Pope Hamsey St. Paul city. Bed Lake Itedwood EenviUe Rice Faribault city . Rock Roseau St. Louis Duluthcity. Scott Sherburne Sibley Stearns St. Cloud city.. Steele Owatonna city. Stevens Swift Todd Traverse. . Wabasha. Wadena.. Waseca Washington Stillwater city. Watonwan Wilkin ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. Winona Winona city. Wright Yellow Medicine. $132,545,519 102, 212, 506 5, 177, 849 2, 400, 619 2, 224, 459 «, 623, 578 7, 509, 749 1, 624, 962 6,989,309 3, 485, 137 6,438,200 3,080,611 6,111,064 4,320,053 7,763,483 6, 290, 621 4,106,064 8, 231, 347 5,969,475 1,976,594 6,297,046 1,056,461 9, 432, 776 1,115,347 • 6,835,917 5,830,142 815, 840 7, 668, 554 4,249,230 9,743,712 1,924,038 12, 204, 180 976, 100 3, 830, 153 3,867,875 10,029,()54 1, 197, 525 4,064,185 93,536,970 86,957,329 2,201,423 9,938,146 11,597,762 8, 799, .589 2,251,945 5,242,375 907,110 71,865,953 24,970,309 4,146,424 2,113,070 6,626,740 12,325,808 2,394,136 6,349,079 1,585,614 3,818,461 4,498,004 4,003,327 3,492,219 0,616,223 2, 330, 881 5,582,169 9,200,291 4, 128, 505 5,635,763 4,362,411 13,002,828 6,812,259 7,252,999 6,984,988 Real prop- erty and im- provements. $107,653,948 80, 129, 845 4,303,547 1,967,400 1,867,933 6,355,094 6, 641, 849 1,606,291 5,922,389 3,063,175 5,677,730 2,869,739 5, 178, 402 3,731,679 6,892,657 5,376,669 3, 487, 566 7, 413, 940 5,224,215 1, 710, 872 4,552,001 690,886 8,233,047 846, 330 6,127,514 4,908,247 498, 710 6, 646, 472 3, 476, 365 8,054,337 1, 259, 615 10, 668, 847 676, 875 3,320,709 3,300,716 8,287,732 732,745 3,634,952 77,012,545 71,067,159 1,743,978 8,775,994 10,261,713 6,970,239 1,373,835 4, .534, 774 711,074 64,883,078 20, 626, 465 3, 683, 451 1,814,148 5, 827, 262 10,530,046 1,861,930 6,209,196 1,049,272 3,268,864 3,817,094 4,022,324 3,139,274 5, 705, 584 1,916,787 4,856,329 7,409,570 2,882,208 4,922,665 3,900,930 10,600,007 4,969,176 6,1.53,677 6,004,201 Personal property. Other prop- erty. $24,891,671 22,082,661 874,302 433, 219 356, .526 867, 900 118, 671 1,066,920 421,962 860, 470 210, 872 932, 662 588,374 870,826 913,952 618, 498 817, 407 746, 260 264,722 745,045 366,675 1,199,728 269,017 708,403 921,895 317,130 1,022,082 772,865 1,689,375 664, 423 1,535,333 299, 225 609, 444 567, 169 1,741,922 464, 780 529, 233 16,623,425 15, 890, 170 457, 445 1, 162, l.j2 1,336,049 1,829,350 878, 110 707, 601 196,036 6,982,876 4,343,844 662,973 299, 528 799, 478 1,795,762 632,206 1,139,883 636, 242 649, 697 680,910 581,003 .362,945 910, 639 414,094 726, 840 1,790,721 1,246,297 713,098 461, 481 2,402,821 1,843,083 1, 099, 422 980, 787 LEVIES OF AD VALOREM TAXES. $3,248,936 2,976,739 I 96,862 74, 737 43, 739 191, 178 129,488 42,646 123, 449 • 72, 771 116, 441 89,212 127,314 72,333 123, 248 ; 107,967 110, 259 180,592 102, 745 66, 624 157,096 45,987 168, 129 46,783 104, 684 107,683 24, 230 148, 132 98,900 187,073 67, 163 270, 805 47, 732 111,626 96, 376 345,334 82,905 88,817 2,863,616 2, 348, 122 93,707 155,036 211,719 181,531 66,883 93,335 34, 443 1,671.448 739, 121 77,018 49,530 106, 666 285, 429 85, 455 120,011 47,089 83.850 110,314 117,518 79,222 148,766 58,209 100, 801 216, 600 133, 187 101,275 116,958 315,123 225,009 141, 179 107. 463 Levy other than for schools. Levy for schools. State. $172,309 132,876 6,731 3,121 2,892 8,611 9,782 2,112 9,086 4,531 8,370 4,015 7,944 5,616 10,098 8,178 5, .338 10, 695 7,760 2,568 6,719 1,373 12,263 1,500 7, .580 1,061 9,969 6,624 12, 667 2,601 15, 866 1,269 4,979 5,028 13,038 1,.557 5,284 121, .597 113,045 2,854 12, 920 15,077 11, 439 2,928 6,817 1,179 93,426 32,461 6,390 2,748 8,615 16,023 3,112 8,254 I 2,061 , 4,997 5,865 5,984 • 4,540 8,601 3,030 7,260 11,960 5,367 : 7,326 6,668 16,904 8,856 9,429 9,081 County. Municipal. I State. $304,855 298,461 34,555 16,732 11,056 86,901 25, 659 9,262 24,043 23,043 27,926 29, 266 29,517 17,286 26, 410 18,054 27, 580 58, 444 26, 490 20,941 31,376 11,621 42,188 5,209 19, 141 35,838 4,896 35, 812 24,048 34, 103 7,061 80, 818 9,439 28, 341 19,218 94,983 13,412 3."), 266 442,093 326, 112 24,885 26,042 (■.4,51,-. 30, 643 8, 197 21,34S 1 13, 126 1 342.800 i 76.659 I 23,623 13, 317 26, 629 62.492 12,378 27,745 7,341 23,071 38. 660 29; 861 18, 055 46,115 14,148 32,196 45,726 20, 071 19, 567 47,876 58, 608 31,336 31,855 21,444 $1,757,700 1,660,427 19, 457 25, 467 11,835 30,040 29, 763 16, 176 33, 746 19,088 23,734 24, 166 37, 539 15,910 21, 816 35, 873 35,632 42,768 25, 864 17,363 54,806 12. 361 41,269 19, 742 26, 180 27. 362 8,297 39, 771 27,608 63,181 25, 224 57, 161 8,980 32, 495 24,687 112, 679 47, 901 15, 250 1,, 577, 069 1,376,760 28,054 37,076 43, 712 67, 091 29,568 22,142 5,732 673, 169 449, 466 19,149 13, 139 26, 465 90, 878 38,306 32,703 18, 122 19,065 20. 178 28,793 22.518 29, 182 14,112 21,434 70, 159 58, 548 27,263 26,918 123,847 116, 490 .32, 360 23, 347 County and minor civil divi- sion. $163,031 125, 721 6,369 2,963 2,736 8,147 9,255 1,999 8, .597 4,287 7,919 3,789 7,516 5,314 9,554 7,737 5,050 10, 110 7,342 2,430 6,357 1,299 11,602 1,372 8,408 7,171 1,003 9,432 5,227 11,984 2,367 15,011 1,201 4,711 4,757 12, 337 1,473 4,982 115,049 106, 958 2,702 12, 224 14,265 10,823 2,770 6, 450 1,116 88,395 30,713 5,100 2,600 8,161 15,161 2,945 7,809 1,950 4,728 5.549 0,662 4,295 8.138 2,867 6,871 11,316 5,078 6,922 5,363 15,993 8,379 8,921 8,692 $851,040 769,264 29,760 26, 464 15,220 67, 479 65,039 13,097 47,977 21,822 48. 492 27,976 44, 798 28, 207 55,370 38, 125 36,659 68,575 36,289 23,332 57,838 19, 333 60,817 18,961 42,068 29,732 8,974 53, 148 36. 493 65, 138 20,010 101,949 26, 84S 41, 100 42,686 112, 297 18,562 28,045 607,808 425, 247 35,212 66,774 74, 160 61,635 23,420 36, 578 13, 290 473, 658 149, 822 23,756 17,726 36, 806 100,875 28,730 43,600 17,615 31,989 40,062 47,228 29,814 66,730 24,052 33,051 77, 439 44,123 40,197 31,153 99,771 59,948 88,614 44,999 TAXATION AND REVENUE SYSTEMS. 919 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000; 1902— ContiniR-d. MIS.SI.SSIPPI. COtJNTY OR MUNICIPALITY. ASSESSED VALUATION OF PROPEKTY SUBJECT TO AD VALOEEM TAXATION. Total. The state S241 . 189, 126 Adams Natchez city . Alcorn .".. Amite Attala Benton Bolivar Calhoun.,. ■Carroll Chickasaw. Choctaw . . . Claiborne . . Clarke Clay Coahoma. . . Copiah Covington. DeSoto.... Franklin. .. Greene Grenada Hancock Harrison Biloxi city, . . Hinds Jackson city . . Holmes Issaquena Itawamba -Jackson Jasper -Jefferson Jones Kemper Lafayette Lauderdale Meridian city . Lawrence. Leake Lee Leflore Lincoln.. . Lowndes Columbus city. Madison Marion Marshall Monroe Montgomery . Neshoba Newton Noxubee ■Oktibbeha Panola Pearl Biver Perrv Hattiesburg town. Pike McComb town. Pontotoc Prentiss ■Quitman Rankin. . Scott Sharkey. - Simpson. Smith.... Sunflower Tallahatchie. Tate Tippah Tishomingo.. 6.341,985 4.685,998 2,195,973 3, 365, 005 2, 639, 302 915,137 5,047,666 988, 698 2,835,507 2, 076, 930 1,104,203 3,322,779 2,845,198 2,913,440 4,383,896 8,281.559 2,644,824 3,039,447 1,494,920 1,667,076 2,048,761 3,242,901 6, 633, 488 1,789,243 10,860,771 4,702,200 5, 463, 812 1,613,946 898, 069 2,912,162 1,626,393 2, 699, 130 4, 349, 553 2,220,399 2,834,512 8, 564, 061 6,981,715 2, 166, 400 1,239,974 3, 383, 661 4.437,779 4,385,825 4, 895, 697 2,676,676 4,523,251 4, 206, 731 3,411,999 4, 236, 149 2,691,450 1,095,840 2,261,594 4,223,596 1,964,164 4,043,322 3,017,645 6, 624, 614 1,632,435 4,847,738 1,314,148 1,443,118 1,865,224 1,103,419 2, 771 , 542 1,653,438 1,878,403 2,094,170 1, 904. 000 3,515,976 2,969,119 2,966,147 1,012,492 1,042,043 Real prop- erty and im- provements. Personal property. .S146, 719, 108 864,847,897 Other prop- erty. LEVIES OF AD VALOREM TA.XE.S. Levy other than for schools. Total. State. County. S30,622,121 ■' S4,179,666 I 81,454,172 81,574,380 4,170,715 3,279,045 1,245,413 2, 049, 602 1,347,086 470,404 2,904,480 640,088 1,480,176 1,344,244 669, 876 1,857,606 1,394,250 1,823,265 2,624,837 2,876,620 1,608,189 1.850.506 828, 962 1,275,535 1,430,741 2,034,550 4, 592, 884 1,328,976 6, 176, 542 2,938,531 2,957,431 1,130,528 576, 369 1,847,905 947,209 1,431,623 2,651,842 1,372,630 1,448,380 4,826,942 3,815,420 1,619,038 802,240 1.738,906 2.669.624 2.431,025 3,202,0.30 1,704,950 2,967,726 3,048,594 1,917,175 2,6.34,416 1,180,814 707, 661 1.251,277 2.801.966 1,067,991 2,678,671 2,118,863 4,021,816 1,094,693 2.739,9.39 897,843 894, 075 1,077,400 940, 747 1,551,252 906,273 1,126.174 : 1,354,988 1,337,391 2,256.074 1,972,943 1,916,681 694,736 636. 490 1,998.947 1,369,940 579. 370 1,084,200 979,853 2,635.368 1.883,120 I 527,832 I 436,814 j 1,105,036 1 1,075,972 1,516,309 1,132,725 908, 306 1,068,653 754, 896 810.037 786,440 1,011,973 388, 189 767, 470 1,166,792 561,009 1,004, 391' 549,794 1,063,616 637,742 1,633,275 283, 179 501,412 600,475 159,706 778,930 i 496,285 i 261,600 509, 530 472,574 637,305 585, 028 881.578 342.876 306,448 172,323 37,013 371,190 231,. 303 \ 312.363 192.610 962,646 348,047 ' 949, 146 590, 180 252.223 1.180,530 563 406, 186 142,606 405,618 998,566 929,110 608,660 904, 465 128,709 466, 608 621,838 481,625 954, 594 1, 922, 400 820, 582 621,770 363,775 318, 376 482,479 216,053 567,171 302, 183 73,166 730,'735 817,909 1,187,416 402,669 3,250,359 1,763,669 1,658,298 334, 370 322,230 582,256 548,688 487, 285 390, 442 753, 188 67,598 1.433.870 838,083 149,048 480 481,992 130, 496 646, 502 1,339,911 681.6.38 1.002.878 521,105 457,800 266, 131 .383-264 1.101.761 283. 175 8,530 1,920 539,719 702.283 4.38, 491 560,842 63,360 486,873 403.241 684. 787 815.293 498.663 , 242.847 264,838 336,154 460.260 348,998 549,082 1 474, 624 133, 126 47,631 187,349 2,967 441,360 250.880 490.629 229.652 94. 035 622,597 411,148 166. 888 74.881 200. 105 179,737 168, 623 42,369 41,734 43,316 14,086 40, 386 16,950 44, 099 41.790 16, 735 58,240 46, 857 64, 344 64. 673 87,543 43,983 35,913 24,415 26,332 55,536 38,277 91,893 39,969 225,215 139,890 79,910 23, 403 i 13,471 62. 487 21.956 40, :i86 74, 324 29. 165 49. 488 197,189 170, 479 27,006 17,145 61,106 70, 667 64, 368 86,515 58,887 61, 401 60,996 51,269 71. 166 46,168 16, 438 26, 494 61,626 37,223 67,519 39,968 91,705 44.076 100.375 33.. 511 21,631 23,316 17, 494 35,058 I 21,849 22,566 .32,498 25,101 89,218 46. 249 39. 263 14. 309 16.512 38,052 28,116 13,176 20,190 16,136 6,491 30,286 6,932 17.013 12, 462 6,625 19.937 17.071 17.481 26.303 31.689 ■ 16.869 18.237 i 8,970 10,002 15,893 19,457 39,201 10,735 66.165 28,213 , 32,723 9,684 5,388 24,209 9,758 15, 695 26, 097 13, 322 17,007 51,384 35,890 12.932 7,440 20, 302 26, 627 26, 316 29, .374 16, 060 27, 140 25,240 20, 472 25, 417 16,149 6, 575 13, 570 25,342 11,7S5 24,2liO 18, 106 33,747 I 9,795 ' 29.0.S6 7.885 8.li.59 11.191 ! 6. Ii21 16. 629 9,921 11,270 12,566 11.424 21.096 17.815 17.791 6.075 6.252 Municipal. ,066 Lrvv for schools. County and .State. minor civil divi- sion. 42,808 31,630 15, 372 15,380 17,373 8,236 7,571 9,887 24, 102 19,731 8,282 26, 582 19,916 18,937 21,919 36,954 17,191 16,717 6,734 14,280 26,488 11,360 19,600 13,649 63, 459 27,038 40,904 13,719 8,083 19,894 8, 132- 18, 317 19,673 15, 543 21,259 51,384 44,863 14,074 9,300 20, 302 33. 283 17,618 29. 374 16,060 22,616 29.447 20.472 j 27.536 ' 16,149 9.863 1 6.785 I 23.223 17.677 32.347 12,071 27.728 10.611 31.510 11.170 10.823 12,124 10,873 12. 448 11,566 9.. 509 17.901 11.871 05.051 23,753 17,791 7,594 6,773 91,377 I 91,377 8,318 3,522 7,248 368 2,528 131 2,984 7,870 828 8,792 2,698 14, 927 13, 891 18,900 10, 336 7,460 21,941 11,256 76, 624 71,708 6,283 3.336 19,118 300 8,267 76, 406 76, 406 405 6,527 10,747 10,510 24,090 24, 090 11,646 2,353 10, 325 18,213 13,870 2,188 4,536 6,509 10, 912 6,375 18,317 18,317 24,559 11,848 1,245 1,118 362 2.100 996 3,681 640 3.116 8263, 948 7.500 .' 7,500 .1 5,603 J 2,642 .' 2,559 2,929 7,272 10,923 8,711 2,050 2,819 11,151 4,329 20, 067 12, 931 695 4,066 3,139 9,5.36 2,955 18,015 13, 320 3,976 '9^9i5 2,677 2,677 3,961 8,425 3,406 11,913 5,353 1,787 2,032 1,806 971 2.685 920 WEALTH, DEBT, AND TAXATION. Table 9.--ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000; 1902— Continued. MISSISSIPPI-Continued. COUNTY OR MUNICIPALITY. Tunica Union Warren Vicksburg city. Washington Greenville, towii Wayne Webster Wilkinson Winston Yalobusha Yazoo Yazoo City ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Real prop- , ppj.„„„., erty and im- ^^"7;^^.^ provements. property. S2, 233, 69a 1,953,231 8,093,523 6,756,249 8, 049, 449 4,136,551 1,944,375 1,275,677 2,478,177 1,005,873 2,854,810 6,974,525 2,905,300 SI, 456, 448 1,124,761 4,888,325 4,534,310 4,895,624 2,824,405 1,130,208 676,046 1,421.792 693,021 1.499,346 4, 392, 444 1.598,701 $346,617 534, 833 2,293.820 1,856,466 1,666.166 1,239,575 494, 864 398,705 834,096 312, 682 730, 685 2,146,735 1,306,639 Other prop- erty. 8431,628 293, 637 911,378 366, 484 1,487,659 72,571 319,303 200, 927 222,289 170 - 624,779 435,346 LEVIES OF AD VALOREM TAXES. $27,642 26,608 258,628 236, 469 230,248 119,960 29, 165 17,713 33, 660 16, 094 56,926 118.806 62. 464 I^vy other than lor schools. Levy for schools. State I County and County. Municipal. ] State. minor I civil divi- I I sion. 813,402 $838 I 11.719 2,170 I 72,842 117,986 ' I $19,169 60,806 115,966 j ' 19,169 56,346 111,127 14,478 28,956 67,912 ' ^ 8,273 17,499 ' 8,930 I 1,129 I 16,604 I 2,177 ' 10,059 ' 23,481 10.099 ' 5,217 38.360 i 23,242 16,357 15.979 ' 23.242 5.811 MLSSOURI. The state SI, 246, 400, 682 Adair Kirksville city . Andrew -.. Atchison Audrain Mexico city Barry Barton Bates Benton . . . Bollinger. Boone Columbia city Buchanan St. Joseph city — Butler Poplar Bluff city . Caldwell Callaway Fulton city Camden Cape Girardeau Cape Girardeau city . Carroll.. - Carter. .. Cass Cedar Chariton. Christian Clark Clay Clinton Cole .Jefferson City. Cooper Boonville city. Crawford Dade Dallas Daviess. . Dekalb.. Dent Douglas. Dunklin. Franklin Gasconade Gentry Greene Springfield city. Grundy Trenton city. Harrison Henry Clinton city '. 5, 790, 300 1,513,172 7,076,161 9,090,635 9,652,265 1,978,810 4, 365, 774 6, 000, 562 9, 704, 156 3,693,024 2, 446, 693 9, 472, 300 2, 1.58, 625 33, 898, 840 25,34(i,740 3, 907, 845 1,311,125 6, 179, 442 7,067,273 1,166,800 1,7.50,150 5, 696, 619 1,054,475 9, 3,50, 888 1,. 5,52, .572 9, .575, 029 3,772,620 8, 886, 786 3,232,020 4,782,048 7,848,129 8,0.50.087 5,319,160 2,132,089 7, 807, 474 l.li9!l,2,5fl 3.0,53,407 3,943,37{i 2,0,59, COO 8,364,919 5,829,931 2,326,541 1,980,0.56 3,906,498 7,9SC,, 1.H9 4,0.50,106 6,857,351 14,4X6,232 8, .55 1, 184 5,945,585 1, 436, 735 8,172,141; 8, 629, 549 3813.183,009 5312,348,576 -3120, ,S69, 097 3, 723, 205 1,076,570 4, 346, 650 6, 122, 140 5,486,040 1,017,915 2,630,536 3, 786, 990 6, 448, 831 2,273,740 1,345,593 5, .587, 070 1.245,615 21,. 562, 120 16, 696, 460 2, 242, 334 888,792 3,494,0.59 4, 196, 900 703,010 1,086,420 3, 4.59, 475 792, 325 5, 224, 119 860, 727 6,036,740 2, 5.59, 543 5,589,727 l..S99,1.52 2,.S23,.S4() 4. 193. 155 4. 246, 27S 3, 2113, 0,55 1,.59.S, S4II 4, 1.35, 195 ,S59,325 1,882,1115 2,347,751 1,199, .500 4,797,141 3,403,248 1,381,934 1,395,189 2, 339. 803 4,927,145 2,0.S9, 172 3,8,59,185 9.3,50,656 5, 707, 456 3,443,575 910, .580 4,901,073 5, 420, 840 1,340,525 403,096 2, 074, 840 2, 449, 209 2, 735, 920 960, 895 1, 194, 792 1,198,751 2, 1.58, 129 1,283,835 858, 458 2,831,480 913, 110 9, 182, 460 8, 650, 280 913, 462 422, 333 1,945,335 1,925,973 463, 790 615, 481 1,798,875 262, 150 2, 687, 338 370, 447 1,846,668 1,196, .568 2,008,8.30 1,118,304 1,171,305 1,889,048 2,290,074 1,. 382, 326 445, 055 2,237,980 1154, 445 (1.86,035 1,101,, 8.55 .8l',fl,03n 2,432,001 1,631,. 569 882, 065 584, 867 1,197,831 1,, 547, 675 1,, 530, 912 2, 493, 822 3,726,3li9 2, 380. 287 1,048,210 421,436 2,918,311 2,212,040 726, 570 33, .507 654,771 519, 186 1,430,305 640, 446 1,015,821 1,097,196 135, 449 242,642 1,053,150 '3,'i,54,'276' 740,048 944, 400 48, 249 438. 269 1, 439, 431 315, 398 1,691,621 17, .509 1,288,229 21 4, .564 786,963 1,7115,926 1,513,735 673, 779 ,88, 194 934, 299 185, 489 484, 757 493, 770 160 1, 136, 777 795,114 62, 542 3118,864 1,511,369 4311.022 .504.344 1,409,207 463,441 .853, 800 98, 720 352, 702 996, 669 106, 981 39, 649 91, 681 123,5.57 113, 171 35, 321 74, 346 58, 598 162,056 63,767 27,163 148, 661 51, 773 833,091 718, 235 79, 069 33, 261 84, 806 117,970 26, 683 13,377 68, 757 25, 648 151,564 22, ,597 203, 265 51,813 108, 106 47, 442 ,811, 966 102,1114 102, 180 83,374 47,397 100, 691 34, 182 27,602 75, 193 17,721 106,009 82, 458 21,546 27,449 54, 4,53 104,006 46,919 97,711 31.5,316 224, 193 100, 197 38, 744 111,1162 137,319 J3, 130, 412 14, 496 3,788 1?,548 22, 773 24, 138 4,203 10, 941 15,026 24,231 9,242 6,178 23,738 6,410 85, 066 63,606 9.903 3,323 16,463 17,745 2,930 4,379 13,344 2,470 23, 452 3,832 24, 125 13,821 22,214 8,364 12,001 19,723 20, 1,58 13, 292 5,328 19,519 4,261 7,672 9,941 6,146 20, 960 14, 641 5,792 4,600 9,692 19,960 10, 157 17,203 36,676 21,649 14,974 3,618 20, 421 21,658 $4,246,668 i $8,008,647 44, 543 11,640 36,260 54, .538 35, 962 7,372 24, 648 15, 128 63,884 36,397 11,462 51,890 11,825 247,317 184, 923 22,018 7,3.87 33, 260 ,59, 023 9,746 1,649 10,720 1.984 111,712 8,229 122, 614 14,326 36,3.54 20,713 47,874 37,766 j 32,210 27,. 829 11,1.55 30,769 I., Ii97 4, .5911 34, .5.53 1,1.32 34, 682 35, 783 8,263 10, 161 20,097 36, 804 17,960 33, 738 101,68(1 (10,025 35, 368 8, 546 34, 602 56, 451 14, 675 14,375 3,026 3,180 15,020 11,873 3,903 8,632 14,034 1,212 458 19,923 16, 190 381,001 380, 201 9,833 9,833 4,061 6,169 5,840 17, 213 15,922 14,969 5, 927 3, 1.54 (.99 907 3 720 4 (5,55 HI 002 19 2X8 19 188 13 828 13, 028 S, 547 2,104 998 1,988 10,271 3,095 13,594 S3, 161 82, 661 14,249 13, 649 8,tao 2,998 $6,398,942 32, 267 9,846 34, 747 43,06& 38,051 11, 873 34, 864 19, 813 59,907 17,916 9,065 .53, 110 18,348 119,707 89, 506 37,316 12,718 32,022 36,033 8,168 7,349 27,480 5,272 51, 441 10,536 50, 599 20,612 43, 839 17, 438 23,371 40, 470 39, 810 22, 966 11,726 36. 675 10, 196 14, 582 28,135 10, 421 40,830 29, 930 6,503 12, 698 22. 676 36,971 14, 707 33, 176 93, 793 59, 858 35, 606 12,931 47,899 56,312 ^ No report. TAXATION AND REVENUE SYSTEMS. 921 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION. AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AXD BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902-Contmued. M I SSt) I ' H I — Continued. ASSESSED V.YLUATION OF PROPERTY SUBJECT TO VALOREM TAXATION. LEVIES i)F \l) \\LORK.M TAXE.S. COUNTY OR MUNICIPALITY. Lt'vy Other than for schools. J^evv for schools. provements. I P™P' "J ■ Other prop- erty. Hickory. Holt..'.. Howard. Howell.. Iron Jackson Independence city. Kansas City ". . Jasper JopUn city CarterviUe city Webb City Carthage city . . Jefferson De Soto city Johnson Warrensburg city. Knox Marion Hannibal city. Mercer Miller Mississippi Moniteaa Monroe Montgomery . Morgan New Madrid. Newton Nodawnv Maryville city. O regon Osage Ozark l^emiscot Perry Pettis Sedalia city. . . Phelps Pike Louisiana city. Platte Polk Pulaski Putnam Ralls Randolph Mobcrly city. Ray Reynolds Ripley. . , St. Charles St. Charles city. St. Clair St. Francois. . . St. Louis Ste. Genevieve. $2, 220, 104 7,420,982 6,474,817 I 3,819,440 2,597,415 107,530,096 2, 453, 679 82,120,443 18, 442, 033 4,631,739 Laclede Lafayette Le.xington city Lawrence Aurora city j Lewis Lincoln Linn Brookfield city Livingston ChiUicothe city : McDonald Macon Macon city. Madison Maries 1, 405, 480 2, 732, 193 6, 100, 396 979,373 11,002,042 1, 529, 521 4,317,113 3,141,796 11,217,871 1,094,951 0,355,558 670, 240 5,206,708 6, 307, 106 7,060,871 1,200,000 7,045,058 1,405,303 2,049,073 10, 746, 871 1,405,514 2,0.54,087 1,752,438 9, 207, 438 4,006,455 4, 658, 861 2,677,171 3,210,399 4,736,131 0,792,886 6,151,074 2, 762, 778 2, 737, 989 6, 126, 410 12, 803, 491 1,482,396 2,176,310 3,853,598 1,086,386 2,859,954 3, 224, 363 11,608,229 4,559,179 2,721,050 8, 788, 400 1,277,709 6,323,097 4, 846, 345 2,010,102 4, 282, 239 4,632,362 7, 475, 849 1,691,616 8, 853, 675 1,713,355 2,292,021 12,004,638 3,003,383 4,128,532 6, 163, 632 32, 124, 425 2,217,354 SI, 268, 540 4, 303, 600 3,481,910 2, 236, 833 1,389,040 71,455,135 1,572,130 61,019,310 11,438,518 3,012,600 S898,190 2,301,601 2,022,255 j 875,050 S53, 434 ,Slo,881 970, (1.52 707,, "ilia 575,835 I 632,340 26,993,611 I 10,081,949 881,. 549 21,101,133 I -.-. 5,080,777 1,402,333 1,922,738 216,, soil Total. S16, H38 6! 1,396 98, OK) ,-.9,4-3 ■;n,(r.i7 3,333,424 68, 7311 2,98s, 9i;j 463,418 167,568 County and State. I County. Municipal. State minor civil divi- sion. 1, r5, 695 29,470 3, .596, 170 708,273 ; 6,923,980 959,130 2,086,056 1,864,340 6,783,960 626,450 3,853,700 420,871 3, 136, 545 3, 459, 480 4,601,186 2 1,200,000 4,156,315 941,725 1,156,218 6,683,090 756, 686 1,286,945 1, 156, 080 5, 614, 706 2,306,498 2, 769, 116 1,612,230 1,847,770 2,393,200 4,102,170 2, 904, 200 1,694,970 1,888,410 3, 814, 630 8,148,002 754, 756 1,460,522 2, 189, 220 650,6,52 1,605,545 1,095.980 7,825,730 3,200,040 1,468,810 5,441 206 837 370 3, 582, 330 2, 670 425 920 380 2, liliO 422 2,9.i6 120 4, 247 220 1,217 365 4, 440, 020 1,133,236 1,,546 2,'>0 6, 257 995 1,704 110 2,528 720 3,919 146 24,003,934 1,439 187 476, 690 1,002,723 1,616,155 271, 100 153, 176 888,071 2, 908, 410 524, 460 1, 143, 288 781,515 3, 136, 560 443, 650 1,946,238 249, 369 1,169,640 45,931 487, 769 495, 935 1,298,361 25, 851 .-,61;. 620 1,. 579, 997 1,339,050 1, .545, 186 1,788,882 463,578 j 629, 581 2,588,079 Ml, 329 .531, 846 .597,3,58 2, 169, 122 1,293,820 1,3.S1,575 961,276 ,S28, 761) 1,773,523 2,003,040 1,469,620 837, 775 466, 353 1,437,950 3,479,279 ' 727,640 494,926 i 1,171,418 491,106 508, 576 800, 499 (2| 1,099,801 263,274 1,476,702 48, .11)11 235, N96 1,423,611 406,137 .508, 171 103, 666 533, 869 669, 408 687.670 717,264 230,033 383,226 ,872, 830 1,176,210 '2i3, S62' 492,900 l,12i;,,56S 127,861 1,4X2,634 45, 749 2, 468, 750 1,323,74!) 1 , 029, 1.59 269,980 ,S06,9S1 445, 266 2,024,300 1,322,901 237, 9S9 202,3,-iO 1,. -,02, 240 1,178, ,627 1,722,797 4.-,2,123 644, 096 446, 627 1,300,267 312, 560 1,054,150 622, 092 1,824,726 1,403,904 374,251 . 3,1108,323 1,399,332 481,7,52 98, 307 li',2,795 82.976 3,400,207 2,280,376 1,3.59,273 1,000,380 i ,533, 432 1,400,914 707, 573 3,889,000 4,231,491 7.54,8-3 23,294 66, 592 20, 904 140, 192 31,725 63, 424 .56,947 184, 904 20, 490 101.604 20, 682 44.641 88, 760 109, 475 27, 707 95, 180 40, 398 30, 184 149,316 29, 605 34,779 13. 877 174,108 101,806 43,770 35, 252 ,53, 704 74, 115 86, 407 67,322 49, 548 47,375 103,327 210,242 35, 933 45, 201 .32,074 17, 104 43,213 34. 182 239,947 136, 773 S6, 535 18,5,3 10,197 9, .596 6,471 26!1,9T0 0, 160 29, 840 46, 184 11,. 599 83,591 43,, 366 21,768 ,88, 1.58 ,s, 513 h, 112 11,961 I 7,50 .581,954 1,824,403 13,279 ! 26,990 643,249 i 1,, 596, 913 141,, 527 35, 644 3,520 0, 842 15,271 2, 4.52 27, 691 3,860 10,803 8,955 28,133 I 2,740 15,990 1,686 13,0.86 13,271 17,814 3,025 17,629 3,617 6,161 26, 896 I 3,517 I 6, 166 I 4,360 1 23,199 10,096 11,648 0, 720 11,788 16,973 12,891 6,914 0,814 16, 269 32, 098 3.710 5, 243 9,680 3,132 7,114 8,055 29,309 11,511 100, 721 .50,949 10, 786 20,907 6,503 883 44, 277 0, 155 29,960 22,892 97,660 9,532 |. 33.943 3,, 580 4,214 50, 289 16, 734 1 2,842 33,422 6,007 I 9,823 64,830 8,479 15,768 4,999 I. i;S, 445 27,607 7,610 16, 703 23, 075 28,858 34,674 I 21,172 j 28,246 I 18,017 i 37,747 SO, 202 9,981 12,513 10,136 7,433 16.447 i 8.057 I 42,044 li,986 13,679 132, 548 1 21,908 41,458 39,516 3, 185 6,027 71,730 15,813 21,006 61;. .596 12, 147 24,346 10, 902 6,209 1.375 60,772 10, 099 23, 282 84. 132 11,580 53. 701 110,369 19, 426 38, 033 20,, 558 4,136 8,097 123,966 22, 180 13,302 19,063 4,290 7,288 40, 779 5, 667 15, 257 112,445 29,979 24, 643 49,167 7,6,50 0, 2,8S 61,991 10, 420 20, 407 94,026 15,373 31,001 264. .5.50 80,306 61,949 22. 2-S 5, 515 6. 227 i2,o';9 32, 7,S0 11,119 9, 794 14,989 10, 707 4,224 3,643 5, 003 11,836 7,, 3-3 4,625 1,380 13,391 9,480 16, 056 14,760 000 11,360 9, 136 3,246 32,315 24,039 6, 59 ; 825 3,039 7, .567 7,162 3,483 1,208 1,.521 li,8S7 12,781 10,377 1,327 2,017 1,681 7,632 46, 204 45, 392 3,631 21,0,50 18, 166 4,903 6,212 3.85 3.6011 11,930 2,97:; 87,712 39, 738 30, 535 21, 997 9,926 857, 097 22,310 719,961 174,986 69, 476 21,082 26, 957 34,699 7,835 53, 236 11,013 18, 437 20, 457 64, 108 8,212 39,835 8,043 22, 816 23, 810 01,536 12, 360 29,073 15, 458 14,600 46, 225 8,433 10,600 4,518 66,209 40,065 18,914 11,004 19,009 25,902 27, 098 29, 776 13,180 20, 423 43, 424 79,161 11, 859 26,118 10,241 6, 539 17,971 10, 43s 77,61.8 45, 392 , 506 17,748 48, 132 12,138 29, 948 24, 891 8,933 23, 191 17, 989 48, 692 14,325 46, 654 7,48.5 16,877 32, 566 10,722 22,541 42, 457 17,076 9,030 1 No report. 2 Valuation of personal property and "other property'" included with that of real iiroperty. -922 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. .MISSOU HI— Continued. COUNTY OR MUNICIP-\LITY. Saline Marshall city. Schuyler Scotland Scott Shannon. . Shelby.... Stoddard. Stone Sullivan.. Taney Texas Vernon Nevada city. Warren Washington . . "Wayne Webster Worth Wright St. Louis city. ASSESSED VALUATION OF PROPERTY SUBJECT TO AO VALOREM TAXATION. Total. $12,364,073 1,775,411 3, 129, 741 4,076,96.5 3,980,306 2, 114, 635 5,608,513 4, 650, .553 1,462,313 5,452,069 1,259,735 2, 884, 792 9,938,173 1, 676, 3.59 3,663,276 2,999,623 3, 102, 333 3,522,796 3,357,099 2,947,130 458, 014, .574 Real prop- erty and im- provements. Personal property. 87,916,240 946, 682 1,693,365 2,407,010 2,256,118 1,373,937 3, 322, .532 2,817,088 918,663 2.843,889 806, 397 2,117,664 6,251,696 1,260,676 1,787,180 1,950,700 1, 289, .525 1,823, .573 1,947,. 542 1,652,712 327, 650, 130 S3,. 588, 640 797, «79 1,006,590 1,288,830 1,2,52,524 544, 882 1,869,834 1,132,718 .543,650 1,964,397 4.53,098 515,061 2,121,2116 415, 683 1,090,475 649,238 930, 173 1,019,022 1,206,065 894, 690 102, 520, 887 SI, 059, 193 31,060 429, 786 380, 125 471,663 195,716 416,147 700, 747 643, 783 240 252,077 1,565,181 ISJ, 621 399, 685 882, 636 680, 201 203, 492 399, 728 ■, 843, ,557 5128,898 31,253 68, 376 81,713 37,660 28, 819 79,680 82,342 22,361 80,9,52 18, 269 48,371 175, .580 44, 826 36, 853 24, 574 27, 209 61,029 63, 621 42,547 8,226,539 LEVIES OF AD VALOREM TA.XES. Levy Other than for schools. ! Levy for schools. State. $31, 447 4,444 7,840 10, 192 9,930 6, 370 14,079 11,575 3,712 13, 623 3,182 8,409 24, 877 4,196 9,176 7,490 7,698 8,798 8,399 7,440 1,147,017 County. Municipal. ' State. S7,.534 1,066 32, 522 48, 603 8,960 10,691 36,669 28,832 9,361 36,233 7,636 19,860 76,941 11,292 13,637 3,270 1,236 27,829 21,324 19,429 $20, 296 9,765 1,902 3,630 2,086 .500 4,369 4,854 688 17,885 16, 764 777 591 800 944 2,470 1,702 5,113,622 County and minor civil divi- sion. $69, 621 15,979 16,112 19,388 16.674 12, 258 24, 573 37,081 9,278 27. 263 7,4.52 19,514 55,883 12,573 13. 264 13,223 17, 475 13, 458 21,428 13,976 1,964,900 MONTANA. The state I $185, 725, 667 Beaverhead 4 , 879, 064 Broadwater , 2,363,420 Carbon 3,260,464 Cascade - ! 16, 626, 604 Great Falls city i 6,119,.566 Chouteau 9, 456, 676 Custer I 5, 835, 976 Dawson l 3, 972, 846 Deerlodge : 7, .572, 432 Anaconda city i 3, 401, 648 Fergus 6, 632, 831 Flathead ' 7, 316, 893 •Gallatin ' 7, 837, 746 Granite 2, 360, 369 -Jellerson , 1, 242, 783 Lewis and Clark 17,141,462 Helena city 1 9, 8st;, 504 Madison ! 6, 13H, 323 Meagher ' 3,6x7,7-0 Missoula I 10, 3(i,S, 929 Missoula city \ 2,617,925 Park I 4, 897, 603 Powell I 3,336,869 Eavalli 3, 641, 950 Rosebud \ 4, 050, 130 Silverbow i 32, 560, 000 • Butte city , 22, 099. 435 Sweet Grass ' 3,334,8.59 Teton 4, 296, 990 Valley I 4, 434, 552 Yellowstone ' 7, 480, 218 6,471,577 , 867,217,515 $32,036,565 1,904,493 1,0.56,017 1,210,124 10,380,110 4,974,886 1,726,028 1,262,993 647, 458 5,439,297 2,6.55,304 2, .503, 443 3,207,229 4,892,775 1,081,749 1,688,4.56 10, 870, 7N5 19,8«6,.50J 2,197,(105 1,529,932 4,6S1,.5.54 2,07.s.0.5.1 2,390 ono 1,302 272 1,981 899 6.53 ,S55 8, .586 605 6,345 995 1,080 S7S 1,101 21).. 291 562 2,804 ,S53 1,9.50,673 7.59,119 1, .562, 428 1 3,747,611 I 1,060,696 4,139,951 3, 637,. 51 1 2,.507,6S,-, 1,. 589, 691 746,314 4,129,388 1,370,175 1,8.58,935 771,9.52 1,040, .345 4,996,577 Cl 2, 441,895 l,9.sn,193 2, 169.312 539,871 1,653,026 1 1,179,202 1,222,S19 2, 227,.S86 12,676,705 5, 601), 370 1,. 580, 364 1,644,850 1,502,3.50 2,876,969 1,023,898 I 548,284 487,912 1,498,883 83,984 3,689,696 936,469 817,702 1 643,444 $4,091,544 2,739,4.S9 1,086,036 506,668 1.513,982 1,274,100 (') 499, 423 177,645 3,618,063 854,577 ,s.55,395 137, 232 1,168,389 1,297,690 153,070 673,617 1,. 549, 935 2, 640, 640 1,798,396 72,217 51,. 526 78,396 325,435 141,362 ! 208,861 I 124,957 I 85,813 285,210 80, 278 137, 305 176,877 171,077 72,.S33 84,806 337,795 181,418 96, 189 41,975 223,003 60,474 126,983 80,146 81,473 .50,428 802,678 610,497 66, 161 84. 2,54 82,N,"8 141,928 $482,886 $1,823,783 $6,53,665 j 1 81,131,210 12, 686 6,145 8,477 40,629 15,911 24,585 16,174 10,329 19,688 8,844 17,246 19,024 I 20,378 ) 6,137 11,031 44,. 568 26,705 13,. 360 9, .588 26,959 6,807 12,734 8,676 9,469 10, .530 1 84,656 67,4,59 8,670 11,170 11,. 529 19,449 37,477 29, 543 46,646 109,906 65,076 132,379 84,622 67, ,538 79,511 37,418 111,420 69, 206 51,383 18, 439 103, 689 26,179 63,669 47,672 43, 703 30,781 .. 21 1 , 640 187,845 40,018 !. 47,059 '. ,56, .541 I. 74,802 I 3,961 1,270 3,847 74, 189 70, 375 10, .594 6,944 39, 517 34,016 76,278 12,338 .84,4.56 22,113 78,377 24,072 47,207 3,873 .50,029 408 86,507 86, 507 2,833 4,733 27,488 27,488 13,000 7,000 3,503 278, 193 266, 193 18,093 14,568 20,427 100,711 41,303 18,217 7,946 146,494 31,444 61,285 48,250 15,616 23,338 95,300 28,613 9, 215 64,927 37,580 16, 798 24, 798 9,117 228, 189 17,773 26,025 14,788 20,395 NKIilJ.VSTCA. The state $180,091,192 8116,272,704 $.34,123,515 829,694,973 2,733,892 648, 274 1,. 585, 708 246, 842 219,3.56 1,820,416 776,115 946, 361 724,807 2,710,696 608, 832 1,660,134 489,399 979, .535 132, 275 111,035 1,196,957 3.55,776 6,52,447 369, 388 1,6.53,375 434,676 .385,672 2 1.58, 875 351,224 114,. 567 44,366 431,3,50 2,57,614 290,421 242,498 380,606 92, 167 688, 086 (-) 2.54,949 63,955 192, 109 162, 725 Coyd 3,483 112,921 Buffalo 676,715 Kearney ci ty 81,989 169, ,590 63,, 529 77,673 10,378 9,271 54,394 33, .548 40, 238 19, .506 171, 119 62,223 $792, 658 .82,, 846, 908 82,916,149 .8.345,619 82, .598, 081 13,669 54,748 .52,4,52 5,468 43,262 3,241 12,965 35,655 1,296 10,372 7,929 20,931 12, 839 3,964 32,010 1,111 5, 184 370 3,713 488 6,171 329 2,283 9, 102 29, 127 10,111 4, .551 1,,503 2,329 11,642 4,591 1,164 13,822 4,732 16,616 266 1,892 17,744 3,624 10,872 1,748 1,450 1,812 13,. 5.53 1 3,044 46,895 49,883 6,777 54,311 10,533 31,903 1,522 16,221 1 Valuation of personal property and "other property " included with that of real proi)orty. a Valuation of " other property" included with that of personal property. TAXATION AND REVENUE SYSTEMS. 923 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000; 1902— Continued. NEBRASKA— Continuud. COUNTY OB MUNICIPALITY. Burt Butler Plattsmouth city. Cedar Chase . Cherry Cheyenne. Clay Colfax Cuming. Custer... Dakota. . Dawes . . Dawson. Deuel Dixon Dodge Fremont city . Douglas '- • Omaha city South Omaha city - Dundy Fillmore Franklin Frontier Furnas Gage Beatrice city. Garfield Gosper Grant Greeley Hall Grand Island city. Hamilton . Harlan Hitchcoclt. Holt Hoolcer.. Howard . . Jefferson . J ohnson . . Kearney. Keith Keyapaha Kimball Knox Lancaster Lincoln city. Lincoln Logan Loup McPherson Madison Merrick Nance Nemaha Nuckolls Otoe Nebraska City . Pawnee. Perkins. Phelps . . Pierce . . . Platte... Polk Redwillow . . Kichardson . Rock Saline ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. 32,778,295 2,331,292 4,656,612 388,711 2,974,551 643,168 2,163,029 1,605,226 2,419,478 2,017,190 2,632,104 2,526,630 1,592,643 1,055,735 1,715,069 683,858 1,879,866 3, 156, 144 1,233,717 25,391,835 18,808,082 2,619,452 642,292 2,422,477 1,179,524 944,052 1,627,536 5,286,553 959,241 326,382 744, 231 499,909 994,926 2,596,656 1,054,561 2,294,997 1,287,643 496,328 841,727 2,409,519 158,957 1,377,879 2,624,268 2,309,007 1, 320, 609 806,536 592, 443 636,384 1,955,777 8,396,175 4, 223, 664 1,944,691 227, 218 175,457 136,563 2,446,663 1,792,347 1,122,584 2,784,977 2, 174, 705 4,863,964 490, 484 2,678,963 444,344 1,270, .564 1,672,591 2,490,877 1,319,189 1,006,840 3,461,646 .594. 471 2, 740, 523 Real prop- erty and im- provements. $2,017,235 1,500,190 3, 135, 076 305,380 2,077,798 405,710 626, Ml 696,736 1,326,716 1,448,185 1,961,136 1,512,866 1,006,124 476,222 972,570 285,166 1,291,290 2,167,599 590, 151 18,143,2.52 14,444,675 1,957,090 319,357 1,287,754 739,466 614,999 1,072,672 3,805,965 760, 822 167,037 531,319 94,639 666,695 1,702,802 629, 882 1,605,173 774,725 323,712 486,463 1,763,237 263, 255 394, 196 201,920 1,352,131 5,817,701 3,280,966 833,274 160, .5.51 106, 195 85,985 1,723,137 962,083 761,022 1,891,675 1,260,942 3,627,610 2 490,484 1,796,399 235, 799 847,095 1,080,924 1.691,085 962,070 774,. 573 2,. 320. 496 317,988 1.744, .588 Personal property. 23,337 810, 968 1,666,780 1,659,674 622, 756 8537,346 316,059 598, 262 183,331 681,054 171,786 1,107,774 388,075 395, 451 284,963 410,300 693,300 311,130 252,624 227,917 130,307 332,4.55 445,640 1643,566 4,996,397 14,363,407 585, 782 125, 774 482,343 238, 398 214,040 295,264 687,421 1198,419 374, 107 Other prop- erty. 144,296 138,381 298, 009 160, 964 426, 1.30 1524,679 184,312 133 .514 156,783 379,682 31 971 266, 934 348, 453 363 523 323 188 126 2SS 197 176 70, 137 476, 944 1,127,367 841 4o2 1 3.57,667 66 2/2 66 716 149 578 496 616 295,017 234 1X2 473 816 384,676 663,911 C) 470 499 67 263 2611 616 270 771 417,031 j 270.706 1 15 68X 715, 160 188,794 LEVIES OF AD VALOREM TAXES. 4.39,636 $223, 714 516,043 923, 274 (1) 215, 699 65,662 429,614 621,416 697,311 284,042 160,668 320, 474 275,389 327,889 514,682 268,386 266, 121 542, 905 (1) 2,252,186 (1) I 76,580 197,161 652,380 201,660 115,013 2.59,600 793,167 (1) 15,049 74,531 107,261 167,266 467, 724 (1) 315,717 328, 506 39, 102 198,481 276,600 103,649 i 309,977 609,036 295, 810 374,666 416,996 1,071 363,. 327 126, 702 1,461,107 101,147 763, 7.50 362 2,546 (') 226,910 635, 247 127,380 419, 486 529, 087 582,433 (=) 412,065 151,282 162,943 220, 896 482, 761 80, 414 216, 679 426,989 87,689 .5.56,300 Total. $103,967 70,292 178,211 45,231 119,561 16,961 85,397 67,497 67, 780 81,830 118,335 126, 149 61,240 64,037 99, 136 26,521 88,943 203,993 110,418 2,052,589 1,503,077 221,698 19,844 484, 646 56,642 38, 867 67,903 265, 265 93,046 15,114 30,924 9,789 25,674 128,666 74, .347 103,917 67, 797 21,217 47, 832 91,494 4,691 67, 842 72,865 93,857 65, 699 48, 348 22, 839 13,8.50 76, 766 666,578 312, 238 112,481 9, .519 10,862 3,634 123,349 81,274 61,203 118,010 73,697 185,. 359 41,0.54 100, 398 11,693 .59,917 69, 676 115,439 60,786 28, 731 154, 561 13, 639 136,617 Levy other than for schools. $13,891 11,656 , 17,462 I 1,468 14.873 ' 965 6,489 8,026 12,097 9,682 12, 661 7,580 7,565 2,639 8,575 3,419 8, 4.59 16,781 6,169 76, 176 59, 024 8, 136 1,446 12,112 4,423 2,360 8,138 23,789 4,316 653 2,977 1, 125 3, 731 11,685 4,746 11,47.5 4,828 7,44 11,363 12,048 715 6,889 12,621 10,. 391 6,603 4,033 2,666 1,906 9,779 41,981 2,111 8,761 511 395 ■ 610 12, 233 8,962 6,613 13,925 10. 874 21,888 2,207 12, 066 1,666 6, 3.53 7,863 12,4.54 6,596 6,034 17,308 2,972 13, 703 $30, 47 79, 28 75 29: 380 286: 39: 17 36, 14 41 21 9 12, 36, 2, 31 45: 39, 13 17, 9, 4 23 146, 7, 36 4 6 2, 36 19, 16 64 12; 76, Municipal. 198 747 i 878 056 . 292 423 811 273 413 298 389 120 , 238 ! 499 1- 909 3.53 764 $15, 592 6,411 31,405 26,864 8,417 123 21, 630 1,250 21, 861 7,867 21,854 22,230 2,379 6,903 8,860 2,630 14, 172 42,387 37,012 1,282,601 902, 788 148, 506 1,477 404,511 1,382 2,757 2,406 76,578 47,003 1,546 382 999 132 033 700 716 839 307 443 364 701 506 999 7.53 589 346 1,730 31,236 29,000 314 888 445 5,101 13,373 626 143 966 16,216 mc, 002 437 263 998 3,269 8,577 6,499 14, 700 744 479 448 627 933 10,902 100 248 700 210, 542 Levy for schools. 16, 170 17,642 12, 139 8,969 7,827 37, 160 24,524 7, 950 1.52 11,8.58 2,398 25,578 4,682 7,084 28,777 163 44,495 $4,862 6,828 6,985 683 5,949 964 3,245 3,612 0,049 3,026 4,431 3,790 2,389 1,584 4,074 1,710 2,820 7,890 3,084 38,087 29, 512 4,068 964 6,057 I 1,769 : 1,416 4,069 j 7,930 1,439 I 1,116 760 1,492 3,896 1,582 4,590 1,932 746 2,104 6,023 239 2,412 6,680 3,463 3,302 2,016 889 963 3,422 j 20,990 1,066 2,917 341 263 203 6,117 4,481 2,806 4,177 3,806 7,296 736 4,018 667 2,223 3,931 6,228 3,298 2, .517 8,664 I 1,487 6,851 County and minor civil divi- sion. $39,057 306 43, 197 9,718 43,473 11,060 21,588 25,346 2,378 27,064 38,944 .58,439 17,064 18,629 41,611 9,872 35, 294 62, 188 34,544 274,847 225, 697 21,696 9, 536 39, 155 24, 165 20,061 28,877 77,670 25,899 6,306 16,211 3,415 812 45,498 24,255 41,437 26, 776 10,283 20, 773 21,064 1,612 24, 280 650 34,251 27,096 13,653 9,706 6,295 38, 238 246, 132 99, 430 38,916 3,668 3,601 788 52,129 30,473 23,806 36, 632 38, 748 42, 661 5,886 38, 870 6,209 27, 730 31,891 28, 834 26,422 ""47 ,'897 "32,886 1 Valuation of "other propertv" included with that ot personal property. ^Valuation of personal property and "other property" included with that of real property. 924 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND B\ MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000; 1902— Continued. NEBRASKA-Continued. COUNTY OE MUNICIPALITY. Sarpy Saunders . . . . Scotts Bluff. Seward Sheridan Sherman. Sioux Stanton.. Thayer.. . Thomas. . Thurston Valley Washington . Wayne Webster Wheeler York York city. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. S2, 319, 926 3, 493, 610 512,942 2,639,5.59 1,190,728 915, 479 692, 320 1,. 533, 496 2,318,353 175,913 576, 849 1,033,928 2,365,189 1,928,981 1,728,526 322. 947 2, .53.-), 715 3.?7 679 Real prop- erty and im- provements. $1,458,592 2, 178, .'38 231,223 1,821,206 489,610 557,414 116,999 1,159,085 1,501,725 27,497 230,852 653, 563 1,660,208 1,363, .519 1,089,234 212, 751 1,719,708 232,950 Personal property. $262,630 686, 467 191,217 473, 785 421,191 165, 773 399, 388 284, 713 385,980 34, 1.55 250,028 228, 3.56 449, 616 322,016 336,729 99, 340 411, 262 1 104, 729 Other prop- erty. $598, 704 628, 405 90, .502 344, 568 279,927 192,292 175,933 89,698 4.30,648 114,261 95,969 152,009 256,465 243,446 302,563 10,856 404, 745 Total. .«74, 836 98,974 60, 731 126,542 51,726 60,206 17,958 62, 894 103,269 6.484 27,052 .58,718 129,494 80, 090 73,518 10,085 121,803 26, 507 LEVIES OF AD VALOREM TAXES. Levy other than for schools. bate. S.S, 700 17, 468 2,308 13, 198 3,572 4,120 619 7,667 11,592 060 2,163 4,6.53 11,826 9,645 6, 482 727 12,679 1.688 County. Municipal .134, 799 $2,229 61, 1.38 9,980 9,233 38, 361 ,50, 152 23,418 23,815 2,139 21,971 15,72.-, 9,000 1,321 29,903 2,994 41,730 5,291 3,166 8,653 2,303 14. 268 19, 482 69,721 16,036 29,899 4,198 28, .521 5,330 3,876 17,745 43, 261 3,883 11,6.50 Levy for schools. 30,592 4,999 41,789 -,442 XEVAUA. $29,324,667 320,109,309 $9,215,358 $616,947 $198,93.5 $280,782 ' $5, 717 i .<^35,662 $95, 851 976,026 896,704 6,746,570 814,923 1,5.57,403 ; 5,041,168 1,273,143 629,261 1,738,071 628,067 1,144,668 1,148, .323 6,065,626 642, 339 612,674 4,251,995 639,868 1,119,1.50 3,606,122 926, 675 .532,534 1,241,1.50 332,245 833,675 880,927 4,126,900 333, 687 284,030 2,494,575 176,065 438, 253 1,435,046 346, 468 96,727 496, 921 295, 822 310,993 267,396 1,938,725 ( 16, 104 24,347 107,945 26, 892 38,935 100,266 43,905 20, 849 31,286 23,867 32,632 28,708 97,050 6,621 6,083 45,768 5,528 10,564 34, 199 8,637 4, 269 11,791 4,261 7,765 7,790 41, 149 6,832 1 (2) 13,002 1 12, 33,097 1 f') 17,720 (=1 20,004 (2) 42,853 i2| 28,803 (2| 14,036 {2, 12,695 ' (2) 14,633 (21 12,019 13,780 ' (21 .33,361 (2| 1,187 1,091 8,204 991 1,895 6, im 1,548 766 2,114 764 717 1 1,392 1,397 7,376 1, 464 4,171 Elko 20, 876 2,6,53 6, 472 17, 083 L.inder 4,917 1,779 4,686 Nye W 4,209 5,639 Storey 6,741 Washoe 16, 164 664, 7i5 363,065 301,660 24, 262 4,510 17,947 (2) 808 997 XEW HA^MPSHIRE. The state. $204,092,196 , $149,740', 380 Belknap .'. Laconia city. Carroll Cheshire Keene city.. . Coos 3 Berlin city. . . Grafton Lebanon town.. Littleton town. . llillsboro Manchester city. Nashua city Merrimack Concord city Franklin city. . . . Rocklni^ham Exeter town Portsmouth city. •Strafford Dover city Rochester city . . . . Somorsworth city. Sullivan T'larciiKint town. . . 8, 968, 625 4, 221,. 346 5, 924, 747 17,989,303 6,6.37,616 12,397,797 3,038,656 17,470,207 2, 464, 156 1,, 682, 910 61,115,779 31,6.36,434 13,679,251 26,2.63,784 10,869,318 2, .564, 191 26, 353, 101 2, 976. 902 8,7.59,780 19,9.-)6,K14 8,'226.n?l 3, 860, '238 2,971,394 8,662,038 3,104,600 7,1.59,392 3, 382, 134 4,894,8.52 18,487,603 4, 738, '297 8, 850, 706 1,. 539, 985 13,014,795 1,710,254 1,241,106 40,6,57,613 19, 703, 327 8, 950, .594 19,903,709 9,. 528, 786 1.610,ra6 21,423,376 2, 466, 277 7,011,264 13,977,869 5,845,090 2,893,692 1,048,671 6 370, 465 2,111,3.34 $64,361,815 1,809,233 8,39,212 1,0'29,896 4,501,700 1,799,319 3, .547, 091 1,498,681 4,4.55.412 743, 902 341,805 20, 458, 166 11,9.33.107 4,628,6.57 5,3.50,075 1,340,. 532 953, .585 4,929,726 510, 626 I , 748. 516 5,978,945 2,381.841 966,646 1,. 322, 723 2,291,573 1,0.53,266 I S4, 166, 443 193.375 96,. 597 124. .563 310, 055 108, 525 248. 403 79,003 372,131 .50,655 39,972 1,326,433 736, 467 303,885 496,905 2.38. 589 49,266 .513,. 592 53,2.53 196, 766 414, 161 165,263 80,510 66,613 1(;6, 825 70, 427 19,808 6, 610 11,350 33, 966 10,951 20,012 3,927 34. 995 3,707 2,. 391 122,670 47,805 ■20, 619 64.07. 8475.925 $2,410,645 16,954 4,000 .58,830 4.948 14. ,5.59 43, 1'20 12, .528 5,879 4, .525 16,185 5, 141 1 Valuation of "other property" included with that of personal property. 2 No report. 3 Includes data for unincorporated places not included in any county. 22,422 10, 553 14,812 30, 222 10,983 41,2,S5 10,119 30,748 4,319 2, 786 133,844 69,284 29,739 .-lO. 508 21.739 5, 128 65,882 7,442 21.S99 66, 466 ■27,396 12.8.55 9,896 19,746 7,247 110, 408 .59,993 74, 697 171,942 62,006 137, 453 51,899 $854,873 218.361 28.669 21,545 S2i. 303 494.303 195.181 1 264,075 140,051 25,110 288,390 31,3.52 125,965 ■225, 111 98, 833 43, 728 35,193 97,905 44,387 40,737 18, 441 23,704 73, 936 24. .585 49,653 • 13,038 88,027 13, 960 13, ■2.50 247,616 P25,075 58, 446 118, 247 59.845 15,028 100, 490 9,511 34,343 79, 474 26,506 18,048 17,000 32,989 13,6.52 TAXATION AND REVENUE SYSTEMS. 925 Table 9.— ASSESSED VALUATIOX OF SPECIFIED CLASSES OF PROPERTY SUB.IE(TTO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. NE^V .IIOKSK^ . COUNTY OK MUNICIPALITY. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. ' lUrtTiKn- ! i''l'™T' I Other prop. The state S9o2, 560, 5^:0 $799,326,838 $153,233,682 Atlantic Atlantic City Bergen Englewood city Hackensack town — Rutherford borough . Burlington Bordentown city. Burlington city . . . Camden Camden city Gloucester city . - . Cape May Cumberland Bridgeton city MillviUe city Vineland borough. Essex Bloomfield town. . East Orange city. Irvington town . . . Montclaif town. . . Newark city Orange city South Orange village. West Orange town. . . Oloucester Woodbury city Hudson Bayonne city. . . Harrison town. Hoboken city.. Jersey City Kearny town Union town West Hoboken town. . West New York town. Hunterdon l.ambertviUe city Mercer Trenton city Middlesex New Brunswick city Perth Am boy city South Amboy borough. Monmouth Asbury Park city . . . Long Branch town. Red Bank town Morris Dover town Morristown town. Ocejin Passaic Passaic city... Paterson city. Salem Salem city Somerset North Plainfleld borough. Sussex Newton town "Union Elizabeth city Plainfleld city Rahway city Warren Phillipsburg town . 28,982,749 23,244,632 43,075,496 4,915,300 4,609,475 3,591,155 22, 060, 974 1,071,770 2, 196, 207 42,084,656 30,344,925 2, 119, 200 8,460,000 17,420,000 5,735,000 3,692,805 1,302,797 230,197,268 5,016,750 18,225,000 2, 262, 775 10,355,300 163,303,004 10,677,716 3,784,300 3,881,225 14,770,846 2,248,750 180,825,890 15,009,763 3,948,610 29,883,4.50 99, 600, 000 6,369,195 4,822,558 7,818,7.52 2,756,832 17,655,321 1,999,275 47,379,850 33,865,431 28,935,140 9, 509, 287 4,676,545 1, 207, 450 49,954,360 3,800,415 11,643,860 2,809,450 28,710,357 1,677,106 8,121,638 9,318,204 71,. 350, 830 10,442,370 52,789,850 13,937,435 3, ,355, 160 18, 860, 181 2, 403, 995 14,911,121 2,645,000 45,269,400 20,168,000 8, 988, 600 3, 220, 000 18,400,472 3, 448, 652 26,300,543 21,037,635 39,762,768 4,582,800 4, 283,. 550 3,372,015 17,302,822 935,865 1,779,242 j 38, 552, 234 28,0.58,555 1, 703, 925 7,641,752 12,730,562 4, 300,. 575 2, 143, 700' 1,174,620 189,584,667 4,283,750 16,220,300 2,154,175 8, 887, 700 130,055,354 9, .550, 267 3,464,300 3,528,800 11,272,986 1,853,100 162,524,2.55 14, 156, 888 3,461,610 27,715,100 87,742,340 4,829,395 i 4,, 530, 2.58 . 7,023,4.52 2,607,332 ; 10,165,720 1,051,910 I 35,740,307 27,073,460 24,315,977 7, 609, 156 4,293,145 931,750 43,118,469 3,473,700 10,646,025 2, .536, 005 24,256,861 1,324,385 6,665,650 7,688,472 59, 123,. 529 8, 898, 370 43,021,469 9,244,354 2,118,275 15,892,914 ' 2, 133,.S.-|5 11,789,0.54 1,605,. 5.50 39,048,685 17, 517,. 350 7,729,315 2,819,100 13,269,927 2,664,030 2,682,206 2, 206, 937 3,312,728 332, .500 325,925 219,110 4, 758, 152 135,905 416,965 3, .532, 422 2,286,370 415,275 818, 248 4, 689, 438 1,434,425 . 1,549,103 218,177 40,612,601 763,000 2,004,700 108,600 1,467,600 33,247,650 1,127,448 320,000 352,425 3,497,860 395,6.50 18,301,635 852,875 487,000 2,168,3.50 11,8.57,660 533,800 292,300 795,300 149,500 7,489,601 917,365 11, 639, .543 6,791,971 4,619,163 1,900,131 383, 400 275,700 6,835,881 I 326, 715 997,835 273, 445 4,453,496 ' 352, 721 1,4.55,988 1,629,732 12,227,301 I 1, .544, 000 9, 768, 381 4,693,081 1,2.36,885 2,967,267 ] 270, 140 3,122,067 1,0.39,450 6,220,715 2,650,650 1,2.59,285 400, 900 5, 130, .545 784, 622 LEVIES OF AD \ ALORE.M TA.XES. Lew Other than for schools. Levy for schools. 871,080 778,695 867,. 508 109, 120 121,. 532 88, 701 426,700 29,796 63,910 853,699 655,4,50 43,444 205,036 309,318 103, 226 70, 163 44,570 3,992,164 116,075 386,370 39, 204 227,817 2,645,509 237,015 60,315 84,222 204,867 43,626 , 4,678,299 435,283 95,. ■).-,« 675, .365 2, 768, SSO 148, 190 114, 2.M 193,905 67,818 183,294 29, 989 927,121 745,039 1,095,446 390, 754 231,142 44, 9.53 1,262,916 100,324 310, 174 72, 139 .502, 789 41,492 145,377 139, 747 1,728,361 273, .590 1,319,746 154,341 49, 993 230, 015 62, 024 146,140 42,320 1,963,312 810,. 562 529, 782 118,767 213,330 62, 065 State. County. Municipal. ,123,937 ' S8,. 568,845 108, 500 87,022 194,842 22,233 21,814 16, 243 260,3.56 12,649 25,919 219, 169 157,822 11,048 50, 250 90,000 29, 630 19,080 7,197 969,822 21,239 76, 713 9,504 43,642 687,992 i 45,000 I 15,944 18,390 ' 100,000 15,224 I 998,551 82, 887 21,805 165,021 550,008 29,650 26,631 43,176 15,224 I 98,300 1 11,116 300, 750 212,275 198,853 65, .352 32, 139 323,020 24,574 ,84,621 18, 167 216,920 12 560 61 400 54 144 383 831 1 .56,303 1 283 951 ID 142 18,0,89 110,000 14 021 63,325 1 11 229 21 S onn 97 122 43,286 1 15 ,506 no 162 16 898 State. County and minor civil divi- sion. 81,641,707 85,620,994 597,006 .567,071 301,985 46, 272 53,. 521 42,507 43,759 9,716 23, 102 I 181,009 136,3.36 ' 20,288 101,309 107, 142 44, .529 27,682 34,931 [ 1,394,322 38,820 ! 176, .376 7,258 78,083 929,810 96,057 37,843 28, .3.56 27,212 14,446 1,783,1.58 235, 142 54,721 ,86,693 1,147,865 82, 447 44,020 102,363 : 29,907 I 18,8.53 9,708 401,347 363, 108 626,817 242, 487 110,834 25, 115 6.54, 402 49, 785 1.52, .535 36,804 110,147 10, .576 39,677 22,970 870,849 120,580 742.039 26, 141 16,971 28,661 21,. 509 22,895 18,078 ,212,271 .596,973 225,614 80, 822 37, 590 17,427 47, 957 38, 4.58 75,493 8,615 8,452 6,294 39,644 1,926 3,947 71,618 51,. 592 3,r~~ 14,550 30,536 10,053 6,473 2,442 397,106 8,696 31,411 3,892 17,870 281,707 18,426 6,528 6,711 25,981 3,966 309,110 25,658 6,750 61,084 170. 260 9,178 8,244 13,366 4,712 31,660 3,. 585 84,662 59, 756 61, 165 16,815 8,269 2,315 88, 26u 6, 715 23, 288 4,964 .60,576 2, 956 14,300 15,856 119,574 17,. 554 ,88,421 24,858 5,9,84 33,. 584 4.281 20,855 3,698 76,461 34,064 15,182 5, 439 32, 201 6,036 I 117,017 SC, 144 295, 188 33,000 37, 745 23,657 82,941 5, .503 10, 942 381,903 309, 700 8, .500 38,927 81,640 19,014 16,928 1,230,914 47,320 101,870 18, .550 88,222 746,000 77, ,562 32, 765 51,674 10,000 1,587,480 91,. 596 12, 280 372, .567 900, 747 26, 913 35,400 35,000 17, 975 34,481 5, .5,80 140,362 109,900 219,611 66, 100 79,900 9,225 197, 234 19, 2,50 49, 730 12, 204 125, 146 15,400 30,000 46,777 354, 107 79, 1,53 205, ,335 28,200 8,949 57, 770 22, 213 39,065 9,315 456, .580 82,403 245, 700 17,000 53,, 377 21,705 926 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVINO A POPULATION OF OVER 4,000: 1902— Continued. NEW MEXICO. COUNTY OR MUNICIPALITY. The territory. Bernalillo Albuquerque city. Chaves Colfax Dona Ana Eddy Grant Guadalupe. Lincoln Luna McKinley. . Mora Otero Rio Arriba. San Juan . . . San Miguel Santa Fe Santa Fe city. Sierra Socorro - . Taos Union Valencia - ASSESSED VALUATION OF PEOPEETY SUBJECT TO AD VALOEEM TAXATION. Total. Real prop- erty and im- provements. Personal property. 838,633,993 3,893,585 2,196,301 2,789,377 2,798,074 2,063,326 1,858,049 2,826,735 1,187,882 1,162,340 1,396,674 957,361 960,015 1,199,429 834,681 530, 240 4,368,200 2,037,390 1,036,287 1,476,828 1,959,740 591,746 1,931,210 1,811,111 .515,727,044 ' $15,945,829 2,386,705 1,421,301 862, 779 1,061,817 750, 757 370,946 631,960 312, 164 344, 879 241,775 419,093 309, 027 168, 245 1 834, 681 292, 135 2, 646, 748 12,0.37,390 11,036,287 374,270 458, 167 196, 969 246, 278 780, 269 1,000,650 775,000 1,817,998 1,219,963 401,063 1,262,180 1,485,250 875,218 817,461 375,540 304,021 378, 879 965.262 (1) 236, 785 1, 157, 270 (') (1) 736,515 841,658 239, 812 1,262,112 578, 192 Other prop- erty. $6,961,120 506, 230 108,600 516, 294 911,606 234,923 709, 625 .500 779,369 234,247 272, 109 65,922 (') 1,320 564, 182 (1) fi) 366,043 659, 915 1.54, 965 422,820 462,660 LEVIES OF AD VALOREM TAXES. $1,409,834 189,627 160,090 I 80,266 i 100,466 60,136 63, 777 97,044 37,525 40,089 43,628 30,610 39, 557 35, 305 26, 710 23,080 196, .505 81,689 46,623 40,329 78,370 19,818 58,292 67,011 Levy other than for schools. State. County. 40,843 35, 260 29, 260 29,383 21,644 19,491 29,662 12,460 12, 193 14,661 10,042 10,071 12,582 8,756 5,562 46, 822 21,372 10,872 15,492 20,558 6,208 20,259 18, 998 $611,980 Municipal. $86,025 79,620 65,628 22,315 43, 180 24,960 27,037 37,498 17,343 20,341 I 16,774 11,010 21,216 14,693 12,529 I 9,829 93,042 33,617 17,099 15, 237 45,074 9,764 20, 760 36, 241 31,078 31,078 8,136 7,103 693 ;,487 1,536 16,353 12, 149 11,917 Levy for schools. State. County and minor civil divi- sion. $135,191 I $171, 33& 13,628 11,762 9,763 9,762 7,222 6,503 9,894 4,158 4,068 4,888 3,351 3,360 4,198 2,921 1,856 15, 291 7,131 3,626 5,169 6,859 2,071 6,759 6,339 24,658 16,472 10, 792 11,038 6,310 10,053 11,513 3,664 3,487 7,315. 6,716 4,910 3,83? 2,504 4,298 25,997 7,420 3,109 4,431 5,879 1,775 10,514 5,433 NE\V TORK. The state $5, 969, 912 Albany Albany city Cohoescity Green Island village. Waterviiet city Allegany Broome Binghamton city-. . Catta raugus Olean city Salamanca village.. Cayuga Auburn city Chautauqua Dunlcirk city Fredonia village. .Jamestown city. . Chemung Elmlra city Chenango Norwich village Clinton Plattsburg village. Columbia Hudson city. . Cortland Cortland city. Delaware Dutchess Matteawan village. . Poughkecpsie city. . Erie Buffalo city Tonawanda village. West Seneca town . . Essex Franklin Malone village.-. Fulton Gloversvillecity. Johnstown city. . 102,202,874 66, 656, 004 11,348,180 2,205,658 4,689,387 15,548.719 34,925,192 21,681,100 25,067,010 3, .524, 685 1,187,910 34. 2.W.70li iri,i;lll.70.j :!9,li.")9,,5:i4 3,9Sfi,.M5 1.4,«,4:i() 11,IWn,471 25, 086. 208 10, 566, 078 16,047,329 2,692,314 7,712,636 2,121,5,51 L'4,2liii,71li 4,781.8112 r.i.lK:..:'«7 4.8'«J,li:i5 14.994,492 44,i;44, 148 1.775.275 12,4,SI1.496 2.S9.lil(i,8(lK 244,739,:ilill (i, 399, 4:!(; .^.(i28.3l'i2 11,276,072 11,228,801 3, 069, .500 14,946,885 7, 0.55,. 394 4, 3.55, 480 8672,149,054 , $132,711,107 95,200.309 60,941,104 10,805,430 2,190,808 4,568,887 14,231,014 32, 852, 55? 20,286,000 23,417,798 3,245,836 1,1.57,426 31,719,316 12,. 565, 703 37, 403, 184 3,868,505 2 1,431,400 11,253,521 24,362, 16,006, 14,756, 2, 480, 6,302, 1,488, 22,429, 4,207, 12! Kill! 4,.')2,S, 13,199, 41,052,423 1,483,750 11,. 509, 295 280, .580, 293 237,949,360 6, .305. 026 3, 454, 947 10,352,776 10,467,726 2,785,900 12,882,041 6,057,745 3,567,820 7,002,565 6,714,900 542, 750 14,850 40,600 1,317,705 2,072,640 1,395,100 1,649,212 278,8.50 .30, 485 2,531,391 1,051,002 2,256,.^.50 120,0.50 426,9,50 722,ii.S5 5,59,9(11) 1,29(1.449 211,3.1(1 1,499,9(19 (;:!;i,4,S(i 1.837,661 484,800 837,045 311,300 1,795,313 3,. 591, 725 291,. 526 971,200 9,036,515 6,790,000 94,410 173,415 923, 896 761,076 283,600 2,064,844 997,649 787, 660 2,070,144 1,303,628 368,860 39,599 110,860 287,046 692, 469 469,438 465,221 79,366 48, 429 633,814 377,766 827.940 83, 618 31,778 166,860 553, 4(12 405, .S.8:! 287,. 395 68,824 297,032 74,843 468, 478 130, 128 236,056 92,7118 ,331,243 772,027 32,794 321,267 8,511,442 6, ,381, 737 127,523 40,078 244, 669 280,384 78,505 347, 169 171,4,5(1 133,8(12 $11,000,072 $86,869,219 16,058 10, 447 1,792 348 726 2,720 6,681 4,086 4,416 021 209 6,786 2,300 6,250 628 286 1,841 4,941 3,263 3,119 ,523 1,.577 384 4, 283 844 I 2,440 867 2,866 1 13,982 533 3,909 54,974 46, 456 1,210 689 1,906 2,018 562 2,707 1,273 791 402, 9f^ 262,843 44, 736 8,695 18, 131 50,146 126, 640 77.934 65, 584 9,222 107,363 42,881 71.424 7,18(1 2,863 21,03(1 83,059 54,851 66,921 11,227 67, 471 14.820 137.911 27,097 60,000 26,984 71,497 146,750 5, 326 30, 784 908,934 770, 266 19,776 11,233 38, 384 61, 199 16, 729 67,073 29,941 16,(131 1,256,073 770, 736 266, 860 , 20, 631 ' 62,261 151,789 383,571 261,824 226,008 27,576 32,949 -?2, 794, 318 1,912,399 .370,237 245, 085 508, 100 30,640 18, 609 70,408 339,386 258,717 135, 46/ 39,290 140,987 28, 208 214,078 67,187 120,932 49,963 154,610 417 , 808 15,977 218,274 6,268,352 4, 444, 634 77,760 ::::;::::::. 18, 598 124,251 121,764 36, 847 180,228 90,237 80.725 395,039 259, 602 56, 462 9,925 29,742 82, .391 176,807 115, 695 169, 213 41,948 12, 163 150,438 87,600 242, 165 45, 170 10,020 73, 565 126,076 89,062 81,888 17,784 86,997 31,431 102, 206 35,000 62,684 14,954 102,270 193, 487 10,968 68, 30O 1,279,182 1,120,382 28,771 10,15S SO, 12s 96, 403 24,377 107,161 50,005 35,715 1 Valuation of personal property and " other property " included with that of real property. 2 Valuation of personal property included with that of real property. TAXATION AND REVENTJE SYSTEMS. 927 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: ] 902— Continued. XEW TOKK— Continued. COUNTY OR MUNICIPALITY. Genesee Batavia village . Greene Catskill village- . Hamilton Herkimer Herkimer village. Ilion village Little Falls city. . Jefferson Watertown city. . Lewis Livingston Madison Oneida village. Monroe Kochester city. Montgomery Amsterdam city Nassau ! North Hempstead town. Niagara Lockport city Niagara Falls city North Tonawanda city. Oneida Rome city. . . . Utica city Onondaga Syracuse city. Ontario Canandaigua village. Geneva city Orange Middletown city Newburg city Port .Jcrvis village. .. Orleans .\lbion village. Medina village. Oswego Fulton village. Oswego city. . . Otsego Oneonta village Putnam Rensselaer Hoosick Falls village - Rensselaer city Troy city Rockland Haverstraw village. Nyack village St. Lawrence Ogdensburg city Saratoga Mechanicsville village Saratoga Springs village. Schenectady Schenectady city Schoharie Schuyler Seneca Seneca Falls village. Waterloo village Steuben Bath village Corning city Hornellsville city. Suffolk Sullivan Tioga Owego village... Waverly village. ASSESSED VALUATION OF PEOPERTY SUBJECT TO AD VALOREM TA.YATION. Total. S23,672,603 7,802,898 13,058,778 3,909,940 3,012,906 26, 380, 324 4, 382, .347 1,517,000 5, 626, 255 38,812,836 10,521,298 10,426,843 26, 595, 504 19,397.174 3,956,770 155,122,337 117,789,104 25,187,3.58 10,119,771 26, 363, 631 6,311,534 46,314,996 7, 649, 787 16,938,545 6,303,889 61,871,257 6,982,172 .31,932,785 123, 133, 4.37 81,967,734 30,883.986 5,889,659 6, 4,'i7,533 40, 235, 817 4,626,567 10,251,900 1,939,116 16,299,283 3, 254, 647 2,614.236 26.711,4.58 3,077,458 9,811,183 21,441,587 3,471,571 9,161,816 77,368,009 4, 396, 433 4,563,9.55 53,943,305 16,687.653 3,096,236 2,297,105 40,660,526 4,790,014 24, 892-, 740 1,623,223 8,296,765 24,376,060 19,062,315 12.213,9.55 6,785,930 15,632,741 3,907,464 2, .597, 410 34,713,081 3, 651 , 263 3,841,600 4,040,130 51,973,245 5,994,528 13,984,218 5, 174, 192 1,652,903 Real nrop- erty and im- provements. S20,524,248 6,054,653 12,137,988 3, 665, 115 3, 588, 356 24,403,514 3, 828. 182 1,344,450 6, 483, 555 35, 440, 625 9,044,448 9, 197, 452 23,752,499 17,990,160 3,619,596 144,570,980 108,891,255 23,637,278 9,353,271 24,872,756 5, 736, 684 44,619,834 7, 136, 320 16, 759, 895 5,986,751 55, 003. 698 6, 643, 624 27, 501,. 383 115, 341,. 302 76,527,044 27,419,591 5, 205, 849 5, 198, 590 37,719,122 4,423,217 9,764,850 1,788,115 14,936,950 2,915,797 2,209,782 24,420,549 2,818,873 8,677,182 19,424,088 3,250,771 8,249,346 72,685,672 3,690,473 4, .549, 9.55 .50,838,085 16,988,328 2,9.57,841 2,211,055 36,034,488 3, 573, 572 23,868,493 1,536,043 8,093,805 22,587,038 17,441,015 10,782,865 6,214,729 13,9.58,151 3, 475, 680 2,107,681 32,. 566,. 547 3,215,201 3,663,9.50 3,821,130 48, 924, 486 6,822,178 12,360,028 4,160,249 1,611,878 Personal property. 13,048,415 1,748,245 920, 790 304, 826 24,550 1,976,810 554, 165 172, 650 142, 700 3,372,211 1,476,850 1,229, .391 2,843,005 1,407,014 337, 174 10,551,357 8,897,849 1,550,080 766, 500 1,490,876 574,850 1,695,162 613, 467 178,650 318, 138 6,867,659 338, 648 4,431,402 7,762,1.35 5, 440. 660 3,464,395 683,810 1,258,943 2,516,695 203,360 487,0.50 1.51,000 1,302,333 338,850 404,454 2,290,909 2,58,. 585 1,134,001 2,017,499 220, 800 912,470 4.682,437 705,960 14,000 3,105,220 699,325 138,395 86,060 4,626,038 1,216,442 1,024,247 87,180 201,960 1,789,022 1,611,300 1,431,090 571,201 1,674,. 590 431,884 489,729 2,146,534 436, 062 187,6.50 219,000 3,048,760 172,350 1,624,190 1,013,943 41,025 Other prop- erty. LEVIES OF AD VALOREM TAXES. Total. Levy other than for schools. 118, 265, 105: 97 508, 71 48, 123, 728, 166, 161 254 370, 168, 3,759 2, 521 513, 187 646, 206, 988, 154 424, 141 1,497 215, 783 2,502, 1,719 402 HI 119 836, 134, 306 79 234 63, 42, .552, 1,59 260, 304 70, 109, 1.472 115 109 1,032, 411 72, 70, ,501 103 41 206, 526, 365 143, 100 214 92, .50 593 .56, 81, 115, .579 192, 2.38, 111 37 State. ( V)unty. ' Municipal. S4, 265 1,412 2,259 687 581 4,161 691 .303 887 6, 342 1.697 1,816 4,531 3, 903 809 24,891 18,776 4,651 1.840 8,334 2,004 7,584 1,262 2,774 1,032 10.960 1,224 5,632 20,670 13,687 5, 156 983 1,078 12,931 1,487 3,294 582 S59, 668 19,751 96,961 29, 477 31,680 78,314 13,037 4,651 16, 573 76, 333 20,740 38, 256 63, 463 75, 434 15,776 523,667 395, 238 95, 349 37,730 247,951 59,620 61,416 10,144 22, 461 8, 359 312,168 34, 888 162, 048 313, 6.58 208, 797 8,?, 146 17,000 18,640 137,688 17,161 28,676 0,.593 2,S21 .58,892 ,>63 11,760 523 7,843 4,979 109,517 .574 12,618 1,829 -40,226 4,121 59,446 667 9,625 2,387 27,457 12,862 286,984 733 16,311 761 16,933 8.961 200, 133 4.996 115,838 927 23,048 689 16.080 6, 428 (i6, iii;2 730 8,280 4.695 126,201 325 S, 116 1,565 42,0.58 3, 854 166,778 3,012 130,354 1.975 33,036 1.328 19,672 2,647 46,,S72 662 11,716 440 7,788 5,664 106, 465 .596 11.198 627 11.782 6.59 12,391 15,119 103,687 1,047 42,931 2,629 32,000 966 11,640 331 3,802 Sill, 190 58,220 101,890 58, 326 45, 143 292,691 38, 455 27,799 74,417 470, 425 73, 544 73,120 115,671 189, 510 129, 681 2,457,321 1,461,613 300, 672 96, 856 179,314 101,559 i;.56,570 S.S, 952 287, 1.39 83,862 8,51,647 i 134,633 451,080 1,657,405 1,114,347 191,363 66,847 64.575 414,611 76,810 193,863 44. 406 110,008 41,369 21,515 309,871 117,518 178,724 146,455 42,209 43,790 889,765 80,. 5.53 63,. 573 686, 920 Levy for schools. State. 169. 1 88 35, (ISO 34,4.57 2,57,454 r.S,9li5 334.090 1 17., 531 203,7,S1 245.964 144.980 i;l,9S9 ,"i2,086 112,179 65,065 26,948 316,483 33,841 ,-|0,492 67,278 225,748 S9,379 146,494 84,241 20, 331 County and minor civil divi- sion. $85,097 39.014 64. 308 16.751 20,119. 133, 347 19,106 15,687 31,682 175, 352 70, 168 47,865 71,227 101.310 22, 6.30 753, 664 645, 775 112,848 51,487 209,7.38 43, 278 262, 497 54, 343 112,118 48, 477 323,211 44,634 164,000 611,297 382, 197 117,247 27,083 S5, 521 270,992- 38,670 80,375 28,301 62.708 10,000 12, 462 128,302 28,969 40,000 94, 248 18,471 35,724 283, 344 18,202 27,840 136,. 598 121,167 13,900 19,003 170,669 26,470 161,241 16,000 49,, 586 110,008 86, 780 46.316 27,644 52,966 14,684 15,230 166,183 10. 400 18,220 35,2.54 234,643 ,58,832 57,. 598 14,200 12.934 ■928 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902-Continued. XKW YORK— Continued. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. COUNTY OR MUNICIPALITY. Tompkins Ithaca city Ulster Kingston city Warren Glens Falls village. Washington Sandy Hill village. Whitehall village. . Wayne Lyons village Newark village Westchester Mt. Vernon city New Rochelle city North Tarrytowh village. Ossining village PeekskiU village Port Chester village. Tarry town village. . . White Plains village, Yonkers city Total. Real prop- erty and im- provements. 817,223,913 7,188,809 27,275,862 9 527,210 9,300,682 6,054,366 18,818,765 2,054,075 , 1.305,171 24,830,248 3, 045, 165 1,649,4.52 194,470,608 20,632,831 16, 193, 244 2,774,559 9,190,238 Wyoming Yates Penn Yan village New Yorkcitys 3,8,57,047,718 815,818.803 6.503.109 26,293,827 8,978,610 7,909,807 16,054,366 17,115,170 1,950,575 1,213,496 22,610,262 2,729,013 1,530, .502 180,451,133 19,851,393 15,910,544 2,602,0.59 8,482,264 Personal property. Other prop- erty. SI, 405, 110 685, 700 982,035 .548,600 1,390,875 (1) 1,703, ,595 103,500 91,675 2,219,988 336,152 118,950 14,019,473 781,438 282,700 172,500 707,974 6,0.50 118 6,335 953 714 165 5,535 490 5,306 790 228,700 10,884 495 8,. 588. 895 2,295 600 8,132 436 7,066,676 1,065,760 51,837 293 48,519 ,593 3,317 700 15,177 826 13,7.55.978 1,421 848 10,743.620 10,062 137 681 483 1,960 400 1,718,000 242 400 i,57,047,718 3,330,647 679 ,526.400.139 S304, 120 131,820 786,532 474, 171 261,833 1.52,486 347, 118 50, 828 34,751 325, 914 40, 121 37,277 4,223,682 628,021 405,. 579 66,682 159, 170 104,989 98,898 140, 014 180, 502 1,697,653 222,428 118,218 21,605 88,230,940 LEVIES OF AD VALORE.M TAXES. Levy othnr than for schools. Levy for schools. State. 83,208 1,339 4,633 1,608 1 1,448 ( 1,211 3,386 411 234 4,457 538 330 55,110 6,847 4,589 832 2.604 1,815 1,661 3,265 2,305 14.690 2.707 1.856 392 1.721,194 County. I Municipal. State. $37,214 15,526 187,6.58 60,346 65, 105 42,381 80,000 8,216 5,548 68, 601 516, 400 64, .580 42,846 8,324 24, 432 18, 150 16,606 32,653 21,624 138,681 37, 100 22,023 3.921 :!.760.461 156.516 25, 128 16,747 150, 185 18,708 15,373 2,691,498 a57,043 225,966 25,626 97,216 54, 451 43,288 76, 191 113.409 1,314.032 County and minor civil divi- sion. 8186,129 1 71,822 ' ' 417,124 : '< 336,214 i ! 116,703 ' 72,662 ! 121,879 i 60,122 17,292 60, 235,. 587 l S2. 794. 318 S77,.569 43. 133 177.117 76,003 78,677 36, 232 107,216 17,073 12,222 102, 671 12,595 16,626 960, 674 110,661 132, 178 22,000 34,918 30,573 37,343 27,905 43, 164 230,260 60,742 34,217 19,719,380 XORTII t'AROLIXA. The state - SilO, 878, 923 Alamance. . Alexander. Alleghany. Anson Ashe Beaufort Washington town . Bertie - Bladen- Brunswicl: Buncombe Asheville city . Burke Cabarrus Concord city . . Caldwell.. Camden . . Carteret. . Caswell., . Catawba . Chatham. . C heroker. . Chowan... Clay Cleveland . Columbus Craven Newbem city Cumberland Fayetteville town . Currituck. Dare Davidson. Davie Duplin. . . . Durham Durham eity. Edgecombe Forsyth Winston city. 5,620,313 1, 207, 772 817,479 2, ,583, 620 1,677,685 3, 915,. 590 1,3.52, .589 3, 266, .566 1,967,113 1,806,807 11,275,433 5.086,313 1,924,7.59 4,428,252 1,7,83,197 I 2,323,265 666,789 1,174,930 1,875,644 4,220,878 3,614,289 2,113,201 l,,s;i7,83(i .508,788 1,. 563, 00 1 3,306,807 4, 1.89, .344 2,446,412 5,. 327, 403 1,225,9,80 1,002, ,881 437,393 4,832,915 2,093,011 3,244,703 12,693,7.M 9.382,612 5.415,228 ! 10,419,712 ] 5,.-|02,S7:i I 8178,892,819 8109,394,463, 3,079,304 1,834,0,59 699,308 474,797 406,668 410,311 1,275,869 802,779 865,298 812,387 2,188,757 1,315,926 730,747 621, 842 1, 732, 938 1,091,196 936, 7.84 600,466 966,290 397, 521 7,763,000 3,697,860 1,044,639 2, 092, .5.50 925,257 1,2,S7, l.V. 379,616 637,211 ,S25,Xi)l 2,002,6911 1,961,7,80 1,2,83,. 531 973..S:i4 345,236 2,313,5,55 1,, 342, 9.59 2,146,847 1,2!)0,.32S 2,326,429 743,393 .521.997 265,914 2,430,049 1,285,. 339 1,312,837 4, 906, 383 3,234,735 2, 622, .333 4, 376, .588 2,168,413 8.58. .591, 641 83,975,355 706, 9,50 33,867 ,500 ,504,972 60,091 13, 750 5,860 29, 148 17,. 551 410,907 44,799 24,346 442,432 429,863 442,996 24,015 12,932 15,JS5 1,89, 764 127, 1.58 27,614 61,066 41,2,58 ■ 23,208 6,368 12,376 16,928 35, 762 30,920 24,, 597 15,714 5, ,S5II 18,879 21,. 547 61,914 43,385 68,6.50 25.8:0 12,351 5,807 40, 453 16,040 20,912 212,216 181,089 74,005 164,827 102, 652 S720, 765 12,2,83 2, 935 2,042 5, 197 4,194 8,762 3,381 7,060 3,843 3,410 25, 899 12,716 3,743 9,607 4,4.58 5,2.84 81,532,7.34 167 7,610 4,382 4,111 1,272 9,814 6,068 8,180 6.116 8.802 i 3,065 1,969 1,060 10,139 5,006 5,538 29, 097 23,456 10,638 22,648 13, 757 26,820 7,531 2,347 14,071 10, 337 17,754 7,439 10, 203 5,476 8,475 66, 857 28, 992 11,017 18, 386 9,508 10,610 3, 245 5,809 8, 958 11,233 14,901 14,034 4,915 3,662 23,300 8,889 26,457 13, 129 37,999 8,314 8, .577 3,740 12, 792 6,591 8,8,30 IX, 226 33,778 25,582 ,50,861 23,962 81,010,903 8622,020 888, 933 11,871 1,110 11,235 10,821 872 "2 348' 61,015 60, 398 3,620 19,309 IS, 724 3,132 1,910 798 7,664 1,849 1,066 3,380 7,552 638 18,678 16,678 12, 260 12,260 93 8,823 676 704 106,966 106, 966 21,117 72,, 583 .56,028 10,117 2,174 1,471 4,670 3,020 7,048 2,705 5,880 3,541 3,262 20, 296 9,155 3,466 7,971 3,220 4,182 1,667 2, 115 3,376 7, ,598 6, 560 3,804 3,308 916 8,213 5, 952 7,. 541 4,401 9, ,589 2,207 1,805 3, 767 5,840 22,849 16,889 9,747 18, 7,55 9,905 15,897 15,897 5, 769 5, 793 5,350 1,311 3,058 3,0.58 .,078 i,"92i 1 Valuation of personal pri:perty included with that of real property. 2 Included in Benton and Mllo towns. 3 Comprising Kings, Now York. Queens, jiiid Kichniond conntirs. TAXATION AND REVENUE SYSTEMS. 929 Table 0.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS I-IAVING A POPULATION OF OVER 4,000: 1902— Continued. NOKTII CAROL-IlSr A— Continued. COUNTY OR MUNICIPALITY. Franklin.. Gaston. . . Gates Graham . . Granville. Greene Guilford Greensboro city . . . High Point village . Halifax Harnett Haywood . . Henderson . Hertford... Hyde Iredell Jackson Johnston Jone-s Lenoir Kinston town. Lincoln. . . McDowell. Macon Madison . . Martin Mecklenburg Charlotte city. Mitchell Montgomery Moore Nash New Hanover Wilmington city. Northampton Onslow Orange Pamhcb Pasquotank Elizabeth City town. . Pender Perquimans . Person Pitt Polk Randolph.. - Richmond Robeson Rockingham Rowan Salisbury city - Rutherford . Sampson Scotland Stanly Stokes Surry Swain Transylvania. Tyrrell Union Vance Wake Raleigh city. Warren Washington Watauga Wayne "Goldsboro city. Wilkes . . Wilson.. Yadkin . Yancey . ASSESSED VALUATION OF PEOPEETY SUBJECT TO AD [ VALOREM TAXATION. Total. Real prop- erty and im- provements. Personal property. Other prop- erty. Total. i 1 S3, 495, 791 S2, 027, .582 SI, 004, 314 8463,895 .536,987 6,644,118 3,917,792 1,524,606 1,201,820 78,672 1,604,017 711,749 478, 502 413,766 10,360 659, 760 504, 863 164,907 8 025 3,929,624 1,996,766 1,402,329 630, 539 35,630 1,633,843 1,048,437 580,607 4,799 14, 821 11,345,454 6,653,980 2,933,034 2, 758, 440 166, 737 4,165,729 2,517,834 1,457,038 190,267 87,063 1,465,437 6,740,558 714,596 3,116,705 750, 841 26, 718 47,677 1,589,327 2, 034, 526 2,080,729 1,032,702 683,456 364,671 22,074 2,518,774 1,420,120 687,403 411,261 25, 128 2,621,966 1,636,956 604,669 280,341 30,615 2,683,085 1,284,273 926,804 372,008 19, 725 943, 991 567,419 366, 186 20,386 8,802 5,467,651 2,889,231 1,948,425 629, 995 71,933 1,705,688 963, 137 453,666 288,885 18,641 5,668,277 2, 353, 841 1,719,714 1,594,722 36, 263 1,*13,227 857, 199 368,379 127,649 9,288 3,070,020 1,619,797 1,047,240 402,983 39,491 1,085,314 2, 678, 789 573, 314 512, 000 1,338,440 977, 296 263,0.53 26,616 1,689,324 747,832 370,496 570, 996 17, 285 1,220,479 773,046 413, 191 34, 242 14,422 1,996,820 1,001,457 635,026 360,337 26,771 2,996,793 1,351,315 1,228,463 417,016 22, 3.53 14,989,818 7, .540, 745 4,176,6.59 3,272,414 263, 748 8,248,660 951,639 4,402,580 576, 778 3, 846, OSO 316,, 861 .58,000 12, 430 2,066,209 1,009,578 758, 122 298,509 17, 290 4,300,728 2, 114,. 579 1,141,9.59 1,044,190 38, 072 4, 740, 434 2, 708, 442 1,473,184 558, 808 33,783 9, 797, 351 6,227,7.56 2,094,382 1,475,213 212, 226 8,171,190 5,628.002 2,543,188 198, 660 4,264,306 1,779,313 1,496,686 988, 307 25, 347 1,730,004 920, 112 692, 457 217, 435 15,779 2, 848, 501 1, 453, 423 902, 369 492, 709 26, 142 849,787 526, 539 315, .564 7,684 6,446 3,032,971 1,746,999 978,960 308,012 36, 890 1,740,972 11,740,972 (■) 0) 31,860 2, 356, 286 893,789 424,702 1, 037, 795 13, 666 1,855,182 901,927 694, 194 259, 081 14, 112 2,321,697 1,266,736 764, 148 290,813 23,264 4,692,875 2.332,898 1,824,027 .536,9.50 39, 533 1,335,966 871, 679 276, 098 188, 189 15, 893 4,767,739 2, 757, 800 1,403,691 596, 248 39,927 3, 191, 575 1,333,226 1, 178, 7.57 679, 592 29,848 6,999,356 3,207,196 1, 978, 546 1,813,613 .52, 188 6, 330, 932 3, 188, 1.53 1,855,768 1,287,011 ,59,996 7,323,603 3,776,217 2, 480, 226 1,068,060 83,366 2, 189, 708 1,377,585 1, 998, .589 792, 123 798,961 36, 176 34 6.53 3,246,721 449, 171 2,672,281 1,343,870 872,318 4.56,093 22, 495 2,101,197 96.5,920 700, 154 435, 123 19, 196 2, 525, 567 1, 510, 676 931,972 83,019 22,872 2,303,159 1,249,282 744, .588 312,289 ' 16, ,527 3, 702, 579 1,887,047 1,171,954 643, 578 32, 639 1, 461, 080 739, 834 240, 120 481,126 15, 046 1 , 147, 737 796,907 281,992 68, 838 15,665 656, 3S1 428, 556 226, 528 267 6,274 3,914,985 2,013,483 1,349,306 6.52, 197 .50, 170 4,334,674 1,926,189 1,098,026 1,310,4.59 41,118 13,896,476 7,906,188 3, 528, 573 2,461,715 198,796 5, 818, 592 3, 857, 480 1,961,112 116,371 2,979,298 1,387,640 782, 196 809,462 27,088 1,443,973 650, 716 466, 478 326,779 10,414 1,419,442 904, 874 614, 410 158 10, .346 7, 149, 669 3,388,6.52 2, 305, 475 1,455,532 76, 991 2,677,931 1, 289, 993 1,387,938 37, 768 ' 38, 178 2, 292, 920 1,298,435 796, 580 197,905 5,784,862 2, 554, 026 2,0.32,997 1, 197, 840 64, 266 1,681,459 1,042,741 636,402 3,316 1 12, 158 603, 672 353, 176 250, 496 10,814 LEVIES OF AD VALOREM TAXES. 18,860 $4,262 36, 889 13, 827 4,329 168 3,476 10, 456 9,603 7, .369 438 46,347 69, .500 14, 997 .54, 164 6,276 15, 141 20,4.56 3,321 10,019 4,020 12, 152 3,179 11,781 8,690, 6,926 2,622 4,794 31, .594 14, 094 10, 187 1,842 15,079 3,355 3,659 170 16,099 7,942 4,197 7,597 14, 788 1,397 9,814 847 7,533 1,726 18, 165 921 8,027 2,483 Levy other than for schools. County. Municipal. 87,. 580 13,606 2,976 1,649 8,498 4,073 21,468 10,414 3,664 11,765 4,290 6,263 6, 604 5, .527 2,309 12,094 3,542 10, 184 3,039 6,668 2,713 6,789 2,796 2,966 4,091 6,449 29,294 20, 621 2,234 4,419 8,141 10,454 20,805 20,428 8,190 3,781 6.889 2,105 6,812 4, 352 3,296 3,990 6,077 10, 392 2,869 10, 431 6,287 12,964 12,610 15, 639 5, 424 6,994 6, 540 4, 165 6,106 4,985 7,648 2,450 2, 697 1,638 8,407 7,. 561 28, ,587 14,646 5, 426 2,810 3, 548 14,235 6,695 5,238 11,468 4, 196 1,.509 123,496 83,976 .52,616 8,292 8,521 82,486 191 711 14,416 6,706 12,776 42, 231 32, 685 9,359 2,020 131,. 566 130, 739 122 8, 652 332 13,084 2,042 2,496 314 8, 9.50 8, 705 6,129 15, 669 15,669 6, C.50 1,133 13, 148 860 12,930 7,764 7, .598 3,016 17, 769 3,163 10, 842 23,6.50 23,859 27, 199 4,773 20, 312 10, 786 9,903 9. .501 6,. 523 10, 177 9,889 10, 2.54 3,200 23,731 9,676 .50,022 13,771 13, 122 4,071 18, 150 6, 159 26,. 507 14, 003 4,777 8,218 6,963 2,976 12, 131 27,024 22, 074 1,.503 1,561 1,341 2,719 868 Levy lor schools. 2,306 18, 382 159 County and minor civil di^^- sion. 86,295 11 911 2,887 1,188 7,073 2,941 20,422 7,498 2,637 12, 135 3, 745 4, .534 4,540 4,650 1,699 9,842 3,070 7,635 2,420 6,626 1,954 4,642 ! 3,041 I 2,197 3,694 6,394 ! 26,982 18,848 1,713 3,639 7,710 8,633 17,635 14,708 7 676 3,114 .5,127 1,530 5. 469 3,134 4,241 3,339 4,179 8,447 2,410 8,564 5,7.56 1 12,599 ■ 11,396 13,182 ; 3, 905 6,844 4,619 3,787 4, .546 4,151 8,149 277 648 2.56 10,823 6,665 2,630 2,086 1,180 7,047 12, 542 78, 224 77, 681 3,178 7,802 26, 014 10, 473 5,363 914 160 21,308 20, 084 2,619 2, 555 12, 869 4,820 4,127 10,413 3,027 1,087 4,309 3, 2.56 3,2.56 3,637 10, 949 932—07 -59 1 Valuation of psrsonal property and "other property" included with that of real property. 930 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. NORTH DAKOTA. COUNTY OE MTJOTCIPALITT. The state Barnes , Benson , Billings Bottineau Burleigh , Cass , Fargo city Cavalier , Dickey , Eddy Emmons , Foster Grand Forks Grand Forks city. Griggs Kidder Lamoure , Logan , McHenry , Mcintosh McLean Mercer Morton Nelson Oliver Pembina Pierce: Ramsey Ransom Richland Rolette Sargent Stark Steele , Stutsman Towner Traill Walsh Ward , Wells Williams Unorganized counties ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. 1133,876,357 5, 680, 644 2,945,234 1, 128, 698 2, 384, 485 3, 257, 762 14,865,163 3,059,403 3, 508, 493 3, 232, 331 1,431,664 1, 488, 734 2,068,493 11,275,605 2,633,620 2, .545, 664 1,348,948 3,024,001 978, 324 1,870,483 1,391,330 1,515,423 772, 104 3,854,824 3,069,133 481, 150 5,528,916 1,352,739 3, .544, 436 2,936,172 9, 100, 628 1,369,150 2, 743, 472 1,731,772 3, 040, 608 4,833,361 2,260,222 5,985,549 6, 886, 201 3,065,763 3,403,210 983, 422 992,047 Real prop- erty and im- provements. 186,433,330 3, 790, 267 1,494,199 316, 856 1,443,518 2, 220, 350 10,541,075 2, 187, 386 2, 398, 202 2,014,639 1,006,166 949, 859 1,322,688 8,286,529 1, 749, 695 1,730,170 865, 187 1, 979, 685 570, 898 563, 537 749, 548 870, 759 465, 932 2, 349, 908 2, 105, 967 347, 606 3, 738, 092 662, 793 2, 333, 679 1,995,472 6, 163, 265 825, 337 1,364,897 810, 747 2, 228, 108 3, 218, 280 1,427,365 4,240,177 4,894,627 636, 168 2,145,706 127, 668 237, 404 Personal property. 861,943 777,064 457, 390 701,932 660, 798 2, 373, 579 872, 017 792,629 6.33, 230 292,528 459, 716 356, 783 1,813,010 883,925 563, 938 245, 173 502, 450 201, 193 727, 583 410, 272 507, 802 306, 172 890, 536 754, 758 133, 344 1, 076, 875 429, 061 838, 124 488,804 1,320,322 443, 957 554, 416 444, 32.5 568, 676 698, 030 608, 610 1,072, .363 1,292,636 999, 268 697, 323 350. 933 754,643 Other prop- erty. $20,480,938 1,028,434 673, 971 354, 452 239, 035 376,614 1,950,509 317, 762 684, 452 132, 970 79, 159 389,022 1,176,066 251,556 238,588 541,866 206, 233 579, 363 231,519 136, 862 614, 380 208,408 200 713, 949 260, 885 372, 633 451, 896 1,617,041 99,856 824, 159 476, 700 243, 824 917,051 224, 247 673, 009 698, 938 1,430,327 560, 181 504, 821 I LEVIES OF AD VALOREM TAXES. •Total. S4, 186, 004 170, 300 99,768 23, 330 81,038 103,613 475,943 166,432 129, 593 94, 062 60, 957 42,204 72, 724 391,541 162, 495 73, 359 37,568 83,774 22,212 SO, 114 33, 829 47,462 20,788 115,298 90,211 12,089 189,300 54, 567 125, 682 94, 021 234, 502 49, 681 72,983 60, 557 66, 184 148,946 83, 574 163, .569 209, 379 126, 656 104, 780 39, 947 Levy other than for schools. State. $598,216 25,619 13, 130 5,074 9,836 14,678 66, 702 13, 768 15, 668 14, 606 10,058 6,667 9,400 46,028 14,222 11,473 6,085 13,566 4,464 8,322 6,360 6, 1 87 3,597 17,248 13, 743 2,160 24, 782 6,030 15,839 13, 182 40,839 6,096 12, 300 12,230 13, 645 21,616 10, 081 26, 826 30, 828 13, 196 15, 464 4,002 County. $1,243,747 45, 685 34,540 12, 628 27,320 41, 761 83,306 22,028 33, 077 26,916 29, 504 19, 521 32,377 92, 056 21,869 18, 357 16, 902 21,382 10, 810 31, 625 16,659 23,643 10, 459 48, 944 23,867 6,762 49, 098 24, 799 38, 719 27,910 58, 082 17,614 18, 041 22, 093 13, 645 48,641 28, 298 36, 960 47, 954 .50, 819 34, 364 19,6,30 Municipal. $735, 171 27, 223 7,658 7,631 18,586 144,074 77,403 31,903 14,411 1,369 5,482 137, 360 73, 741 11,107 2,587 7,746 5,686 301 9,998 15,630 381 37, 163 641 21,487 13, 678 .50, 234 6,049 9,118 3,006 10, 593 30, 907 9,259 34,783 39,407 9,756 10,069 Levy for schools. State. $132, 957 5,093 2,918 1,128 2,186 3,262 14,831 3,059 3,482 3,246 2,235 1,482 2,089 10,228 2,634 2,560 1,354 3,015 992 1,849 1,411 1,508 799 3,833 3,054 6,507 1,340 3,520 2,929 9,075 1,355 2,733 2,718 3,032 4,803 2,240 6,961 6,850 2,936 3,436 County and minor civil divi- sion. $1,475,913 41,622 4,500 34,065 25,237 167,030 50, 174 45,463 34,884 19,160 13,165 23,376 105,879 60,039 10,640 38,067 6,946 32,632 15,223 5,933 35,276 33,927 3,306 72, 750 21,857 46, 117 36,322 76,272 18,667 30, 791 20, 610 25,269 42,979 33, 696 59, 039 84,340 41,447 15,428 OHIO. The state Adams Allen Delphos city i Lima city Ashland Ashland village.. - Ashtabula Ashtabula city Conncaut village.. Athens Nclsonville village . Auglaize ,St. Marys village.. Belmont Bellaire city Martins Ferry city Brown Butler Ilamiltoncity Middlctown city... Carroll $l,990,88.j,.3.S8 4,739,240 23,164,758 1,188,1.59 8,941,107 11,804,090 1,444,920 20,690,990 2,970,910 2,060,190 8,598,710 972,090 12,794,065 1,342,291 23,310,147 3,444,835 2,045,942 8,6.53,293 31,873,000 9, 080, .5.52 4,603,907 7,763,600 $1,396,180,471 8.594,704,917 3,446,6.50 14,814, (i80 727,001 7,102,500 8,359,230 984,0.50 13,069,000 1,822,808 1,291,190 5,730,990 759,932 8,076,790 913.700 14,825,900 2,246,460 1,923,5.37 6,484,715 22,193,660 7,. 520, 070 2, .5.32, 920 5,289,010 1,292,590 -S,:H),078 401,098 l.s:!s,ij07 3,. in:,, 400 40(1,, 870 7,627,930 1,148,042 769,000 2,807,720 212,158 4,117,875 422,. 591 8,484,247 1,198,375 722, 406 2,16,S,678 197,742 9,679,340 751,306 2,1,53,882 30,009 2,070,987 164,7,55 2,474,490 122,447 1 In Allen and Van Wert counties. .$47,459,657 132,708 525,883 40,434 201,081 215,432 52,018 446,549 14,056 59,746 265,021 44,009 277,828 46,638 468,298 73,031 69, 166 $,3,58,169 812,295,217 818,968,792 853 4,170 214 1,009 2,136 200 3,725 88 371 1,548 183 2,303 242 4,190 620 476 1,558 6,536 174 1,009 1,397 77,2,-,0 105,027 9,o:i7 63,929 77,r.7S 7,0,")8 149,522 3,121 13,082 118,488 12,690 111, ,847 10,805 144,246 19,980 15,341 89,958 212,181 6,660 38,. 5.55 65,383 12,, 504 184,219 16,516 112,6,59 65,221 24,564 107,940 5,013 18,642 58,546 13,706 61,840 16, 644 138,081 24,114 23,804 36,163 297,281 13,748 68,928 19,208 $2,329,094 813,608,395 6,546 27,103 1,390 10,461 13,882 1,691 24,216 575 2,410 10,061 1,188 14,969 1,,571 27,273 4,031 3,095 10,124 37,040 1,133 6,5,56 9,083 36,666 144,764 13,278 72,423 ,56,615 17,845 161,146 6,259 25,340 76,378 16,243 86,869 16,376 154,503 24,286 26, 449 59,939 199,262 8,290 49,707 37,376 TAXATION AND REVENUE SYSTEMS. 931 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AXD AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OP OVER 4,000; 1902— Continued. OHIO— Continued. COUNTY OR MUNICIPALITY. Champaign Urbanacity Clark Springfleldcity. Clermont Clinton Columbiana East Liverpool city. Salem city Wellsville city Coshocton Coshocton village. Crawford Bucyrus city Gallon city ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Cuyahoga Cleveland city.. Darke Greenville city. Defiance Defiance city. . . Delaware Delaware city. . Erie Sandusky city. Fairfield Lancaster city. Fayette Washington Court House city, Franklin •. Columbus city Fulton Gallia Gallipolis city. Geauga Greene Xenia city Guernsey Cambridge city. Hamilton Cincinnati city.. Hancock Findlay city Fostoria city 2.. Hardin Kenton city Harrison Henry Highland Hillsboro village. Hocking Holmes Huron Bellevue village ^ Norwalk city Jackson Jackson city Wellston city Jefferson Steubenvillecity. Knox Mt. Vernon city . . . Lake FainesviUe village. Lawrence Irontoncity Licking Newark city Logan Bellefontainecity. Real prop- erty and im- provements. S17, 378,396 3,221,306 33,425,032 18,281,743 9,877,030 12,963,917 28,371,690 5,903,690 2,710,970 2,103,670 12,629,970 2,402,680 19,002,280 2,982,070 2,764,860 230,097,320 192,694,970 26,024,680 3,439,180 9,357,332 2,435,360 14,257,030 3,617,330 16,896,940 7,206,930 18,386,880 3,803,230 12,546,706 2,119,136 90,408,660 68,047,300 8,566,210 6,231,001 1,666,108 6,924,820 17,779,330 3,695,406 10,232,506 2,584,200 262,204,360 211,347,880 21,555,450 5,449,980 2,584,800 12,631,750 2,203,200 11,666,210 9,761,070 11,480,276 1,608,391 6,575,494 7,606,891 17,288,260 1,338,780 2,687,110 7,150,804 1,439,832 1,609,734 19,758,370 6,611,980 14,674,103 2,450,815 16,949,630 2,438,880 8,324,016 4,099,457 23, 873, 736 6,829,100 14,797,570 2, 651, 160 1 Includes $590,662 of special taxes. 2 In Hancock and Seneca counties. 'In Huron and Sandusky counties. $11,072,610 1,943,960 21,863,400 12,143,050 7,917,420 8,854,400 19,346,980 4,720,612 1,779,030 1,490,570 8,166,820 1,602 120 12,247,890 1,926,510 1,899,630 175,631,170 146,374,080 16,381,730 1,872,500 6,931,602 1,648,620 9,396,860 2,263,6.30 10,296,510 4,936,362 11,706,660 2,534,040 8,696,530 1,. 501, 460 68,320,690 52,562,190 5,945,610 3,840,660 1,056,578 4,745,320 11,613,470 2,254,750 7,317,060 1,885,.5&5 203,176,180 169,369,040 13, 933,. 510 3, .517, 820 1,822,136 8,657,&30 1,549,1.50 6,239,830 7,615,130 7,925,360 1,081,080 Personal property. Other prop, erty. $6,305,786 1,277,346 11,571,632 6,138,693 1,959,610 4,109,517 9,025,710 1,183,078 931,940 613,100 4,463,150 800,460 6,764,390 1,065,560 865,220 54,466,150 46,320,890 8,642,860 1,566,680 2,425,730 886,740 4,860,170 1,353,700 5,600,430 2,271,578 0,680,220 1,329,190 3,8.50,175 617,676 22,087,970 15,495,110 2,620,600 2,390,341 609,530 2,179,500 6,165,860 1,440,655 2,915,456 698, 615 49; 029, 170 41,978,840 7,621,940 1,932,160 762,664 3,973,920 664,0.50 5,426,380 2,145,940 3,654,910 527,311 3,371,015 5,333,170 11,106,450 881,079 1,726,480 2,204,479 2,273,721 6,181,810 4.57,701 960,630 4,298,530 881,100 1,016,475 12,683,010 3,766,242 2,852,274 558,7.32 593, 259 7,075,360 1,845,738 10,060,622 1,678,280 7,605,880 1,533,170 5,319,070 2,471,477 4,623,581 772,. 535 8, .343, 750 906,710 3,004,946 1,627,980 16,960,320 4,967,500 9,957,420 1,694,210 7,923,415 1,871,600 4,840,150 956,940 Total. S304, 137 86,331 626, 682 416,822 222,919 242,356 601,922 1.59,106 77,127 75,732 277,404 74,480 379,960 86,480 89,680 8,133,912 5,916,736 398,234 187,091 250,573 90,839 266,473 104,903 370,814 80, 175 290, 187 95,422 240, 777 63,574 2,207,461 1,871,. 301 219,280 173,085 .56, 142 122, 136 .347,411 109,014 247,615 84,762 5,876,035 4,899,044 .510,015 196, 199 118,772 296, 079 84,383 197,392 218,662 250, 740 51,469 125,040 132, 937 334,712 49,792 79,001 216,254 48, 594 .56, 582 464, 627 130, 813 282,619 70, 829 264, 742 73, 166 210, 638 110,915 486,787 204,873 303, 448 91,996 LEVIES OF AD VALOREM TAXES. Levy other than for school State. 83,128 .580 6,017 3,291 1,778 2,334 5,107 1,063 488 379 2,273 433 3,420 537 497 41,417 34,685 4,604 619 1,684 438 2,566 661 2,861 498 3,310 695 2,268 382 16,274 12,249 1,642 1,122 301 1,246 3,200 665 1,842 465 45,397 38,043 3,880 981 465 2,274 .397 2,100 1,7.57 2,066 290 1,004 1,369 3,112 244 4S4 1,287 259 290 3,557 964 2,641 441 2,871 439 1,498 684 4,297 1,229 2,664 477 County. .«87,887 13,046 115,448 71,847 89,301 84,168 178,973 30,109 13,826 10,623 93,461 17,779 118,221 15,656 14,516 1,040,709 838,223 95,406 13,241 111,628 21,918 89,977 17,725 103,330 18,247 98,479 20,282 86,572 16,046 614, .598 396,716 76,880 83,813 26, 150 47,786 110,349 20, 139 72,196 20,803 I 1,270,097 1,164,527 106,277 38,696 29, .596 101,393 21,261 87,932 78,831 80,357 11,741 38,471 44,881 113,526 16,101 14,242 114,952 21,770 24,3.39 177,648 36, 341 130,916 19,362 76, 478 9,633 83,247 37,985 154,077 .37,219 80,039 17, 895 schools. Levy for schools. County and Municipal. Stutc. minor civil divi- sion. $89,689 $20,332 $103,101 45,098 3,769 23,838 252,396 39, 108 213,713 182,816 21,390 137,478 48,516 11,566 71,768 47,332 15,168 93,354 201,417 33,195 183,230 56,086 6,907 64,941 32,531 3,172 27,110 44,177 2,461 18,092 82,230 14,777 84,663 24,260 2,811 29,191 142,105 22,233 93,981 40,258 3,489 26,540 35,943 3,235 35,390 4,464,550 269,213 2,318,023 2,716,999 225,453 2,100,375 132,324 29,279 136,721 44,709 4,024 124,498 68,367 10,948 57,946 44,080 2,850 21,553 78,836 16,681 78,414 55,526 4,233 26,768 143,666 18, .599 102,359 36,079 3,234 22, 117 72,969 21,513 93,926 42,496 4,520 27,429 68,329 14,680 78,938 25,853 2,479 19,814 959,238 105,778 611, .573 906,390 79,615 476,331 74,767 10,022 56,079 42,212 7,291 38,647 15,039 1,956 11,697 16,093 8,102 48,909 101,365 20,802 111,695 41,573 4,324 42,313 74,591 11,973 87,013 31,010 3,024 29,460 3,014,882 296,079 1,2.50,. 580 2,621,380 247,277 927,817 243,966 25,220 130,672 90,197 6,376 59,9.50 47,819 3,024 37,868 93,537 14,779 84,096 33,048 2,578 27,099 36,901 13,649 67,810 66,796 11,421 59,858 67,0.55 13,432 87,830 19,301 1,882 18,266 32,057 6,523 46,985 43,975 8,900 33,812 93,805 20,227 104,042 17,454 1,.583 14,410 36,813 3,144 24,318 37,703 8,366 63,946 11,. 519 1,684 13,362 15,582 1,883 14,488 139,527 23, 117 120,778 58,367 6,265 36,876 50,214 17,169 81,580 24,508 2,868 23,650 67,042 18, 661 99,690 30,730 2,853 29, 511 .56, 671 9,740 69,482 39,884 4,444 27,918 155,477 27,932 145,004 85,364 7,990 73,071 106,680 17,313 96,862 42,684 3,102 27,837 See Ohio State Auditor's Report, 1902, page 379. 932 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT" TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. OHIO— Continued. COUNTY OR MUNICIPALITY. Lorain Elyriacity Lorain city Oberlin. village . Lucas Toledo city Madison Mahoning Youngstowncity. Marion Marion city Medina Meigs Pomeroy city. Mercer Miami Piqua city Troy city Monroe Montgomery Dayton city- Morgan Morrow Muskingum Zanesville city . Noble Ottawa Paulding Perry Pickaway Circleville village. Pike Portage Kent village Ravenna village. Preble Putnam Richland Mansfield city. . Shelby village. . Ross '. Chillicothe city. Sandusky Fremont city Scioto Portsmouth city. Seneca - - - TifTmcity -. Shelby Sidney city.-. Stark Alliance city. . Canton city... Massitlon city. Summit Akron city Barberton village. Trumbull Niles city Warren city Tuscarawas Canal Dover village . .. New Philadelphia city. Uhriclisvilie city Union Van Wert Van Wert city. Vinton - Warren Washington Marietta city.. ASSE3SED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. LEVIES OF AD VALOREM TAXES. Real prop- Total. erty and im- provements. 823,085,993 814,645,700 3,853,550 2,458,240 3,055,891 1,943,661 1,257,740 803,880 74, 205, 350 66,827,990 64, 616, 310 50,385,650 14,057,610 9,766,120 33,992,080 23,094,920 19,727,370 14, 448, 570 16,405,730 10,483,400 5,655,340 3,397.780 12, 576, 309 7, 447, 200 6, 465, 435 4,525,068 1,254,724 838, 346 11,089,720 7,758,600 24, 420. 158 16,881,250 4, 942, ,512 3,630,950 2,994,067 1,871,920 7,530,032 4,161,917 69,170,130 50,389,090 45,977,2,30 36,377,560 7,217,905 4,543,967 10,321,867 6,814,885 33,914,161 15,976,317 9,656,898 6,818,180 5, 5.52, 089 3,822,840 8, 226,, 543 6,242,240 6,715,498 ,5,357,117 9,403,824 0,279,871 16, 655, 438 11,949.490 3,000,979 1,946,020 4,082,087 3,038,070 16,729,395 9,853,375 1,574,449 1,084,210 2,008,646 1,206,940 16,937,285 10,682,960 11, 390, .579 8,376,920 23,321,080 15, 434, 630 7, 009,, 300 5,331,680 Wayne Wooster city Williams Wood Bowling Green town AVyandot 1,614,700 16,974,225 4,894,428 16,712,830 2, 764, i;,50 11,440,889 6,197,650 21,443,910 3,969,170 12,976,950 2, 605, 050 43,783,900 3, ,373, 980 12,894,750 4,66;i,320 .37,450,280 21,023,370 2,022,750 22,636,758 2,126,127 4,065,705 19, 0.55, 840 1,6,50,790 1,970,380 843,8,50 11,210,300 11,487,100 2, 144, 940 3,480,0.54 15,263,947 17, ,586, 9,37 6,491,951 21,297,620 2, 413, .SCI 9, mr,, 2(10 24, 930, .W) 1,X11,010 13,0119, no 1,106,350 11,267,070 2,932,960 10, 533, 100 1,87,3,250 7,434,850 4, 068. 350 15,028.890 i 2.873,040 . 9,028,600 i 1,684,990 29,070,440 ' 2,348,060 ' 9,052,593 1 3,118.450 j ^25,603,760 I 16,084,970 ' 1,377,710 13,658,991 1,434,640 2, 665, ,580 12,642,170 1, 133, 100 1,377,870 6,37,890 R, 290, 4(J0 I 7,206,8i;0 i 1,342,180 1,990,464 I 9,519,3,55 11,107,960 4,2,59,780 13,. 544, 410 1,, 594, .370 6,628,940 16, 328, 000 1,396,710 8, ,5.57, 030 Personal jOthcr prop- )ropprtv. ertv. 38,440,293 1,395,310 1,112,230 453,860 17,377,360 14,230,660 4,291,490 10,897,160 6,278,800 5,922,330 2,257,660 6, 129, 109 1,940,367 416,378 I 3,331,120 1 7,538,908 1,311,562 1,122,147 3,, 378, 116 18,781,040 10,569,670 2,673,948 3,606,982 7,937,844 2,838,718 1,729,249 2,984,303 1,358,381 3,123,963 4,706,948 1,056,9,59 1,044,017 ,2.SO,240 .X()i,7r0 1 4.S9,.5fln 6, 744. .592 6,478,977 2 232, 171 7, 7,53, 219 819, 491 2,976,3,50 9, 602, ,540 514,300 4,512,080 6,876,020 490,2,39 802, 605 , 6, 254,, 325 3,013,659 7,8.^6,460 2,:i37,620 j 448 350 5,707.156 ! 1, Bill, 468 6 179 730 891,400 4 006,039 2,129,300 6,416,020 1,096,1,30 3,947,450 920. 060 14 713 460 [ 1,1125,9,30 3,842,157 1 544 870 i 11,846,520 6,938,400 645, 040 .H 876 767 691,487 1,, 500, 126 11,413,670 1 517,690 592, 510 205,960 2,919,840 Total, Levy other than for schools 8560,920 103, 275 139, 5i9 36,223 2,414,283 1,912,642 259,674 847,764 691,821 376, 631 174, 760 206,200 164, 876 ,34,003 218,861 485,869 75.298 83, 235 122,615 1,778,243 1,167,832 169,371 148, 149 4S7,559 262. 668 116,834 215,871 264, 444 209,295 299,910 I 84,027 i 85,891 ! 274, 226 42,828 53,829 273,977 284,093 545, 123 233,147 60,390 439,992 142,428 357, 455 80. 176 279, 488 186,929 447,403 164,004 2,59,852 83,320 966,004 83,000 366, 063 134,770 912,205 624, 160 66,637 440, 370 69,532 104,082 390, 472 42,921 ,53,988 32,236 220, 283 292 656 77 647 6(1 1('4 2X8 329 395 247 1(17 575 316,997 ,59,381 223, 188 613 421 60, 850 245,316 34, 155 693 860 226 13,357 11,631 2, 630 6,119 3, ,551 2,953 1,018 2,204 1,164 226 1,996 4, :j96 889 539 1,,356 12, 461 8,276 1,300 1,868 4,306 1,481 1,209 ' 1,693 I 2,998 640 735 3,011 283 362 3,049 2,060 4,198 1,380 291 3,0,55 881 3,008 i 497 2,059 1,116 3,860 716 469 7,881 (07 2 297 8' 9 (,,741 3.784 364 4.0.56 383 732 .i.430 297 355 151 2.018 2. OCX 3S(, 626 2,747 3,166 1,178 3,834 435 1,729 4,4.SX 325 2,3.52 S99, 372 19,075 23,660 6,226 337, 634 394,004 257,826 143,023 116,253 47,222 80, 410 61,100 11,857 86,997 141,6,36 28, 327 17,366 42.713 : 89, 030 200,001 81,934 48.912 175, 390 66, 633 53,219 104. 560 106, 622 57, .363 114,327 18,006 45,021 72,906 4,488 5, 724 112,6,54 81,447 154, 3411 .39, 4J7 8,316 109,622 31, .324 98, 205 18,247 73,6,50 43,693 135,840 17,266 94,260 21,7,52 305, 280 20,076 76, 737 27.747 1.58,436 80.940 7.7.S8 107.335 8.611 13,62(1 112. .571 8,667 10,344 4,430 9X,SX(1 17,0.".2 21,925 92,144 120,931 46,121 105, 183 10,983 .80, 172 279,375 10,051 90,709 308, 475 ,30,. 366 1.53,218 69,691 ,380,956 373,374 21,643 142,194 25, 513 47,162 107, 218 13, 867 23,645 12, ,574 65,888 104,, 823 33, 890 16, 035 85, 149 114,115 59,306 86, 893 21,725 61,738 142, 135 27, 166 79, 186 schools. Levy for schools. ' Count\ and Municipal. State. minor civil divi- 827,010 sion. 8249, 325 8171,068 47,399 4,509 31,6t9 62,311 5, .523 47,205 16,979 1,472 11,320 1.412,194 86,820 564,278 1,033,861 75,601 467, 646. 65,710 16, 447 86,018 278, 437 39,771 265,612 203, 192 23,681 218,974 132,213 19, 196 105,917 69, 561 6,617 50,332 31,806 14,714 71,006 48,813 7,566 46,234 11,293 1,418 9,159 49,253 12,976 68, 640 141,896 28,572 169,369 6,425 5,783 33,874 ,32,935 3, 603 28,893 17,616 8,810 62, 121 762,158 80,929 633,675 519,643 ,53,793 386.209 32,418 8, 446 45, 273 36, 635 12,077 48, 667 154, 189 27,980 135, 695 115,400 11.299 67, ,598 17,295 6, 4S6 £8,826 41,204 9,625 69.CC1 82,697 7,857 67,069 62,700 11,003 76, ,5::6 69,015 19,487 94.083 33, Oil 3.511 38,959 9,001 4.776 26,358 76,935 19,573 102,801 19,683 1,842 16,633 28, 119 2,350 17,274 .50,771 19,817 86,686 108, 192 13, ,327 79,077 207,006 27,280 152,186 101,235 8,973 83, 062 25,997 1,889 23,867 203,869 19,860 103,646 ,56, 307 6,727 49, 189 138,393 19,554 98,295 36,079 3,235 22, 117 104,026 13,386 87,368 83,978 7,251 49,891 175,931 25,089 116.683 94,863 4,644 36, 516 78,190 15,182 69,884 31,7,82 3. 048 25, 269 .51,227 3,948 14,940 5,4,56 43.817 24. 597 2.367 26.367 2.488 4.757 22, 295 1,931 2,305 988 13,115 13,440 j 2,510 4,072 17,869 20, .577 7,654 24,918 2,.S24 11.238 29, 169 2,119 15,291 293,141 38,004 118,870 41,0,37 322, 316 241,466 34,475 160, 418 23,537 ,37,811 144, 968 18,159 17,, 339 14, Of 2 73,684 73,446 23,809 23, 606 90, 430 136, 468 63,317 96, 169 23,414 67,311 1,57,2,54 21,189 TAXATION AND REVENUE SYSTEMS. 933 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY" COUNTIES AXD BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. OKLAHOMA. ASSESSED VALUATION OF PROPERTY SUnjECT TO AU VALOREM TAXATION. COUNTY OR MUNICIPALITY. The territory. Beaver . . . Blaine Caddo Canadian . Cleveland . Comanche . Custer Day Dewey Garneld... Grant Greer Kay Kingfisher. Kiowa Lincoln Logan Guthrie city Noble Oklahoma Oklahoma City. Pawnee Payne Pottawatomie. Roger Mills. . . . Washita Woods Woodward Kansas (Kaw) Indian reservation Osage Indian reservation LEVIES OF AD VALOREM TAXES. 2,006,128 1,689, .512 1,679,335 3, 274, 929 2,137,309 1,735,739 2, 023, 795 407,514 826, 826 3, 759, 4.53 3, 302, 209 3, 853, 541 3, 775, 955 3, 448, 792 1,451,270 3,217,845 4, 928, 450 1, 656, 000 2,290,011 5, 683, 067 2,516,404 1,652,590 3,214,212 3,366,895 1,333,691 1,821,742 6,553,761 2,279,910 211,738 757, 767 Real prop- erty and im- provements. Personal Other pro;; property. crty S34, 244, 14S S38, 441, 838 $3, 106, 035 306, 874 781,467 385,625 1,845,915 1,317,746 457, 447 709, 373 49, 463 217, 067 2,131,197 1,869,950 1,448,775 2, 003, 840 2,098,959 384, 3.5.5 1,806,397 3,196,920 11,656,000 986, 997 3,491,666 1,843,680 739, 190 1,847,734 1,721,053 266,961 .567,544 3,007,592 604,041 1,699,264 908,045 ' 1,293,710 1,429,014 '■ 819, .563 1,278,292 1,316,422 3.58, 051 609, 759 1,628,256 1,432,259 2,404,766 1,772,115 1,349,833 1,066,915 1,411,448 1.731,. 530 ('■( 1,303,014 2,191,401 672, 724 913,400 1,366,478 1,645,842 1,066,730 1,2.34,198 3, 546, 169 ' 1,675,869 211, 7a8 757, 767 L('\ y other than for schools. County. Municipal. Low for schools , County and I minor civil divi- sion. 82.54,402 31,044,933! $539,198 1 $312, .548; 8954,954 35,700 84,304 63,889 125, 260 82,871 91,9.52 94, 266 21,. 508 43,473 173,287 161,747 132, 904 17Q, 704 143,185 82, 632 143, 580 221,487 90, 040 128. 604 261,583 138, 402 129, 139 117,240 118, &52 56, 205 81,630 236, 380 96,091 1,651 5,911 7,021 5,913 5,878 11,462 7,481 6, 075 7,091 1,426 2,894 13, 1.58 11,. 558 13, 487 13,216 12,071 5,079 11,263 17,250 5, 796 8,015 19,891 8,807 5, 784 11,250 11,784 4,668 6, 376 22, 938 7,980 741 2,6,52 14,892 45, 281 12,029 36, 248 24, 568 35,384 30, 893 11,336 23, 738 44,388 36,828 44,716 , 32, 514 .52, 609 48, 355 .53, 571 70, 602 18,216 64, 607 71,. 538 29, 442 49. 195 28, 547 19, 585 2,s,&51 31 , 334 61,331 41,993 250 ! 5,874 ! 13,326 i 19,668 : 9,432 ! 31,408 I 20, 167 2,473 37, 160 31,078 16, 946 46,8.52 16, 782 24, 297 65, 206 35, 604 18, 975 57, 031 51,. 586 43, 243 27,508 8,311 2, .540 7.484 .33,127 8,626 7,265 7,221 14,082 9,190 7,464 8,711 1,762 3,556 16,166 14,199 16,570 16,237 14,830 6,240 4,911 19, 971 25, 435 43,800 32,200 11,621 27,404 4, .521 13,286 62,415 68,084 41,185 61,885 46, 893 22, 958 13,837 40,612 21,192 47,237 7,121 23,303 9,847 27,160 24,437 88,686 10, 821 37,746 7,106 23,811 13, 821 36,054 14,478 34, 694 6,735 14,411 7,833 28,603 28, 181 90,803 9,804 36,314 910 3,2.59 OREGON. The state . . Baker Baker City.. Benton Clackamas Clatsop Astoria city. Columbia Coos Crook Curry Douglas Gilliam Grant Harney . . . Jackson... Josephine. Klamatli.. Lake Lane Lincoln. . . Linn Malheur Marion Salem city Morrow ..-".- Multnomah Portland city. Polk Sherman Tillamook Umatilla Pendleton town. Union Wallowa Wasco Washington. Wheeler Yamhill 1,099,602 3, 725, 555 1, 168, 705 2,509,105 4, .526, .503 3, 183, 003 1,627,970 1, .598, 320 2, 852, 764 1, 852, 281 564,984 6, 199, 684 1, 164, 498 1,780,618 2, 197, 625 3, 838, .505 1,386,395 2, 244, 392 1,586,602 6,989,745 866, 061 6,917,185 2,112,973 8,620,882 1,937,797 1,502,286 48, 823, 280 44, 146, 042 3, 777, 460 1,588.341 2,304,269 6,663,919 1,033,168 3,551,134 1,567,083 4, 302, 535 3, 543, 993 1,064,855 4, 692, 797 8103,330,796 , .533,707,716 2,209,255 I n, 166, 706 1 1,822,570 3,645,706 2, 615, 671 1,220,978 1,156,247 1,911,028 916,673 367, 134 3,172,342 j ,327, 136 ' 818 4.56 1,259 7.30 2,575,356 824,325 1,482 247 694 .374 4,499 27(1 6,58 449 4,692 440 1,101 990 6,469 436 2 1,937 797 687 335 38, 908, 000 34, 875, 373 2,701 110 900 180 1,807,939 3,389,8.53 747 .586 1 2, 173, 025 1 524 193 2,630,830 1 2, ,569, 323 | 462 776 3,156 278 968, 800 (=) 372, 805 ,574, 451 35S, 258 3 406,992 170, 193 674, 332 913,638 167, 709 1, 200, 478 425, 080 822, 472 923, 790 837, 448 326,910 743,095 879,888 2,065,315 152, 162 1,724,115 913, 338 1,667,590 (■') 639, 877 7, 316,, 376 '< 9, 270, 669 817,340 460, 995 426,376 1,272,869 264, 000 981,394 1,013, ,560 1,135,360 810, 675 594, 4,59 1,266, ,570 811,061,090 547, 500 (') 113, 730 306, 346 209, 074 {') 271,880 j 267,394 I 22,070 30,141 826,864 212,283 139,690 14,085 426,701 235, 160 ' 19,0,30 i 12, 140 425, 160 ,35, 450 600, 630 97,645 483,856 m 275,0.34 2. .598, 905 I') 269,010 2.37, ini; 69,966 1,001,197 21,. 582 396,715 29,330 .536,345 163,996 7,620 269,949 84,920,174 176,260 77,048 61,216 149, 201 92, .371 68,246 61,705 110,516 52, 253 16,7.30 66,800 30, 1.55 .38, 498 78, 745 101,. 5.36 64, 244 36, 640 1.55,086 25, 883 139, 692 67, 247 145, 722 79, 137 49, 75l 2, 215, 366 1,376,345 100, 192 28, 590 62, 885 140, 680 57, 388 103,638 ,53, 181 124, 791 136, 877 ,35,077 132,944 8735,000 I -82,064,160 : 8715,410 14,333 4, 486 14,847 24, 623 15, ,382 11,707 7,791 14,921 9,555 2,940 25,3.58 6,394 li,762 11,760 23,079 6,616 104, 770 37, 419 42, 655 96, 766 39, 372 22, 078 44,689 70, 155 31,333 10, 865 35 ,-978 22,. 300 48,207 .55,966 118,2(0 35,991 11,667 11,657 3,209 4,353 16,280 16,280 364 1,321 1,227 5/2 364 1,337 9, 432 2, 643 8,452 45, 125 379 7,864 26„(iOS 800 33,957 94,6.52 12,201 4,042 20,936 767 38,661 51,879 13,251 6,909 41,468 ,500 45,056 53, 449 24, 580 8,170 33, 911 20, 396 6,982 28, 437 2,908 229, 540 397,314 .551,. S26 220, 730 397,314 .3.31,826 22, 564 Ii9, 480 4,2(>6 6,394 13,, 334 502 6,394 55, 603 670 36,015 64, 710 10,410 8,605 28,929 9.299 19,257 62, 466 16, ,8.39 5, 366 38, ■ 90 212 17 , 199 SO 779 7,4,3!i 22, 124 8S, 325 3,941 4, 925 ■Zi.SXl .309 28, 739 ilO, 728 8, 0S7 825,000 .81,380,604 487 152 .305 837 .530 271 218 230 400 785 45, 013 23,334 22, 633 20, B07 17,910 266 8, .396 .507 23,612 325 9,813 100 2, 825 862 1,,875 471 2.935 9, 282 288 268 1.1.55 13,121 138 1,315 34, .386 235 18. 133 1,.332 21,105 344 16,316 23S 11,189 7,, 80S 1,0">S,877 7. SOS 198, 667 768 3, 114 21S 7,942 218 1 , 225 28, 320 223 10,332 655 7,401 182 9,131 .385 9,772 752 21, 736 167 5, 795 977 4.413 1 Valuation of personal property included with that of real property. = Valuation of personal property and "other propertv" included with that of n:il prnpc rtv ' x'aluation of other property " included with that of personal propertv 934 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. PENNSYLVANIA. COUNTY OR MUNICIPALITY. The state Adams , Allegheny .' Allegheny city Braddook borough Carnegie borough Duquesne borough Etna borough Homestead borough McKeesport city McKees Rocks borough. . . Millvale borough North Braddock borough Pittsburg city Sharpsburg borough Tarentum borough WQkinsburg borough Wilmerding borough Armstrong Beaver Beaver Falls borough New Brighton borough. . , Rochester borough Bedford Berks Reading city Blair Altoona city Tyrone borough Bradford , Sayre borough Towanda borough Bucks Bristol borough Butler Butler borough Cambria Johnstos\'n city Cameron Carbon Lansford borough I-ehighton borough Mauch Chunk borough. . . Center Bellefonte borough Chester Coatesville borough Phoenixville l)orough West Chester borough Clarion Clearfield Clearfield borough Dubois borough Clinton Lock Haven city Renovo borough Columbia Bloomsburg town Crawford Meadville city Titus vine city Cumberland Carlisle borough Dauphin Harrlshurg city Middletown borough Steelton borough Delaware Chester city Elk St. Marys borough Erie Corry city i... Erie city $3,918,925,267 ASSESSED VALUATION OF PKOPEETT SUBJECT TO AD VALOREM TAXATION. 14,533, 738,786, 111,262, 7,158, 4,042, 4,717 2,631 6, 106, 18,511 3,878! 2,405, 6,380, 404,298, 2, 103, 13,025, 2,461 12, 330 29,933, 4,720: 3, 136: 2,428, 10, 733; 99,305, .59,800 .35, U7 18,010, 2, 255: 24,022 1,452: 2, 303, 48,190 2, 777: 19, 108 4,166 32, 674, 14,687 lj343 6,936, 705 959 1,063 14,422 2, 224, 66,221 4,033, 3,751, 9,055 9, 845, 20, .592 2. 833, 2, 663, 7.587 2, 184, 056, 13,333 2, 758, 22,893, 3,2« 2,722, 26,654, 5, 273 60, 510: 31,387: 1,672; 4,725, 61,624, 16,26.3, 4,854, 446 51,2.32, 1,921 25,696, 82,930,682,780 Real prop- erty and im- provements. $853,990,031 11,231,538 557, 436, 135 82,546,490 5,633,305 2,923,950 3,931,600 2,215,195 4,991,905 15,180,690 3,259,220 1,924,656 4,972,940 297,277,816 2,982,930 1,578,596 10,020,160 2, 135, 300 10, 214, 231 24,193,628 3, 882, 347 2, 696, 179 2,024,003 8, 126, 565 75,197,471 40,641,672 29,434.983 15, 623, 462 1,768,093 19,894,960 1,274,090 1,814,400 33,743,826 1,998,675 13,628,178 2, 689, 845 27,491,450 12,3.52,320 965, 841 6, 166, 267 684, 264 552,061 603, 219 10, 896, 876 933,015 48,942.698 3, 039; 620 2,903,660 6, 297, 433 7,613,019 16,329,890 2, 137, 302 2, 463, 601 6,957,213 1,531,330 549,913 10,535,945 2,121,751 18, 115, 189 2,361,272 1,622,222 20,503,682 3,206,607 49, 728, 370 25,688,140 1,384,380 4,017,210 49,421,848 13,460.984 3, 825, 962 308,389 40, 246, .590 1,. 502, .599 19, 636, 758 Personal property. Other prop- erty. $134,252,446 2,900,308 134, 358, 880 19,817,565 656,966 733, 370 286,645 153,895 430, 880 1,668,195 212,990 178, 860 1,138,900 86, 750, 775 609,365 ,325, 260 2,049,465 57,585 1,711,612 3,807,641 427,578 143, 362 212,084 2,20.5,426 18,526,652 9,579,200 3, 328, 590 1,086,403 296,270 3,700,961 101,261 425,286 11,610,014 446, 672 4,840,862 1,260,156 2,573,672 1, 238, 106 303,069 1,216,698 63, 437 340, 672 390, 682 3,051,369 1,211,726 13,914,4.56 628, 391 446, 103 2, 268, 180 1,900,948 2, 276, 009 531.600 113,769 1,265,697 547,036 38,408 1,909,150 426, ?66 4,314,453 745, 105 981,764 5,096,619 1,740,915 7, 417, 375 4,174.870 129, 325 101,455 9,471,543 1, 749, 715 640, 331 83,208 8, 240, 278 214,221 4,216,700 401,996 46,991,815 8,898,280 869, 626 386,200 499, 350 262, 400 683, 750 1,662,825 406,650 302, 050 268, 900 20,270,085 394, 300 300,000 956, 020 269, 100 405,069 1,932,775 410,975 298,200 192,860 402, 310 5,580,964 9,579,200 2, 353, 441 1, 300, 238 191, 400 426, 676 77,500 63, 516 2,836,550 332,500 639,850 216,980 2,609,670 1,096,910 74,646 554,970 68,200 67,125 69,475 474, 120 80, 165 3, .364, 116 .365,000 401,687 489,908 431,689 1,986,262 164.990 286,215 366,069 106, 320 67,680 888.440 210. 480 463, 476 112, 280 118, 445 1,055,193 325,826 3,370,710 1,624,625 1.58, 600 607,060 2, 730, 700 1,052,450 381,900 54,700 2, 746, 323 206,075 1,842,970 LEVIES or AD VALOREM TAXES. $68,269,455 125,547 11,383,477 1,724,141 127, 211 59, 460 89,485 46,686 116, 860 335,097 63, 194 57,718 96,562 6,632,218 60,860 63,683 170, 128 69,052 163,680 431,844 86, 613 65,231 42,240 172,648 1,121,962 706,278 622. 381 329,780 608,918 35, .576 44,760 420,628 35,808 339,398 102, 169 565.891 263, 446 62, 141 194, 541 33, 630 28,378 25,963 227,216 48,247 620, 541 47, 846 60, 467 89,013 171,219 341.317 56, 508 78.929 204, 532 69, 525 22,077 214, 889 53, 152 413, 340 100,627 71,124 -248,862 64,892 819, 356 480,669 26. 776 95, 117 739,719 198, 054 197,663 18,168 748,089 45, 344 517.416 Levy other than for schools. Levy for schools. State. $3,269,536 9,361 627,751 77,976 2,521 2,868 1,112 596 1,665 6,511 815 674 4,524 344,092 1,995 1.251 8,125 218 6,528 13, 691 1,642 520 799 6,943 67, 323 37,893 11,793 5,120 1,140 11,977 724 1,661 40, 406 1,746 17,279 4,973 8, .509 4,767 1,126 4,537 462 1,349 1,,552 10, 534 4,804 48,577 2,436 1,742 8,914 6.268 7,341 2,056 .355 4,184 2.136 145 6,330 1,666 14, 403 2,026 1,712 17,878 6,877 27,033 16, 437 480 360 35,489 0,840 2, 1,56 311 28,959 1,153 10, ,566 County. $6, 883, 441 $32,659,612 36,681 910, 273 137, 653 8,526 4,992 4,227 3,724 8,639 25, 326 5,613 3,356 7,876 477, 413 5,082 2,837 16, 491 3,611 82, 116 106, 144 17,242 12,026 8,917 44,990 206,186 110, 842 96, 512 75, 241 5,912 105, 171 6,778 9,441 76, 178 4,683 73,945 14,618 122,190 53, 992 18,054 69,633 7,869 7,472 8, 102 35,366 4,872 135, 193 8,560 8.290 17.068 28,975 75,027 9,279 11,099 45,794 11.. 564 4,339 47,004 9,368 135,046 17, 410 12, 269 (16, 655 10,662 216,033 109,113 0.209 18.543 184,653 48, 789 34, 522 2.948 109,981 4,308 53,887 Municipal. 38,823 7,197,386 1,071,967 52, 241 21,637 35,314 29,537 61,359 171,688 21,238 38,028 41,988 4,636,670 26,943 24, 797 79,305 24,010 26, 143 173,899 38,794 30,056 17,836 57,305 622, 417 358, 475 303,020 137, 237 13, 796 283,665 12,868 20,667 160,276 17,561 121,726 32,480 181,414 86,922 20, 402 39, 137 9,836 8,095 6,652 109,507 25,098 213, 382 18,519 19,896 31,816 73,186 105,494 21.805 34,592 99,124 38,322 7,897 80,148 24, 413 123,918 49,641 24,010 76, 427 24.879 289.862 195, 190 9, 104 38,612 262,739 60,298 86,233 10,699 .362, 494 21,907 290,639 State. $15,666,867 Coimty and minor civil divi- sion. 40, 782 2,748,067 436,646 63,923 29,973 48,832 12,828 45,307 131,572 25,628 15,660 41,165 1,174,043 16,840 24,798 66,207 31, 213 60,893 138, 210 28,835 22,629 14,688 63, 410 326,036 199,068 211,056 112, 176 18,978 108, 115 15,206 13,001 143,769 11,818 126, 449 50,098 253, 778 118, 775 12, 559 81,234 16,463 11,462 9,657 71,808 13, 473 223,389 18,330 20,529 31,215 62,790 153,455 23,308 32,883 55,430 17,513 9,696 81,407 17,705 139,973 31,651 33,133 88,002 22, 474 287,428 159,829 10,982 37,602 266,838 82, 127 74, 752 4.200 246, 655 17,976 156,424 TAXATION AND REVENUE SYSTEMS. 935 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000 : 1902— Continued. PBNNSYLVANIA-Continiied. COUNTY OR MDNICIPALITY. Fayette Coimellsville borougli. Union town borough. . Forest rrankl'n Chambersburg borough. Waynesboro borough. . . Fulton Greene Huntingdon Huntingdon borough Indiana Indiana borough Jefferson Punxsutawn-y borough. Juniata Lackawanna Archbald borough. Carbondale city Dickson borough. . Dunmore borough. . Old Forge borough. Olyphant borough. . Scranton city Taylor borough Lancaster Columbia borough. Lancaster city Lawrence Newcastle city Lebanon Lebanon city. . . Lehigh AUentown city. Xuzeme Ashley borough Bdwardsville borough . Freeland borough Hazelton city Nanticoke borough Pittstoneity Plymouth borough West Pi ttston borough. Wilkesbarre city Lycoming Williamsport city. McKean Bradford city Kane borough Mercer Greenville borough . . Sharon borough Mifflin Lewistown borough . Monroe Montgomery Conshohocken borough . Norristown borough Pottstown borough Montour Danville borough Northampton Bangor borough Bethlehem borough Easton city South Bethlehem borough . Northumberland Milton borough Mt. Carmel borough . Shamokin borough. . Sunbury borough ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. Perry Philadelphia' . Pike Potter $48,148,941 2,7,5S;i84 5,203,819 2, 52.5, 637 22,342,457 3,727,783 1,682,785 2,384,630 23,171,440 8,918,179 2,359,347 10,960,399 1,473,804 14,208,022 1,624,749 5,213,708 41,364,929 547,608 2, 182, 750 642,949 2, 179. 997 713, 372 594, 128 27,006,406 1,171,002 104,740,166 3,707,818 21,920,364 25,762,115 13,661,696 35,591,220 10,389,789 57,043,597 26,616,216 137,533,568 1,731,563 1,267,650 1,163,861 6,718,091 5,256,379 4,324,208 3, 405, 462 3,566,601 42,683,875 26,790,056 12,645,841 10,525,463 3, 608, 414 924,843 28,958,064 2,111,795 3,974,173 8,973,369 2,382,678 8,347,895 106, 959, 566 2,739,576 14,348,535 6,958,015 5,832,560 2,749,945 67,968,461 1,679,861 6,244,318 16,498,754 7,019,666 13,219,543 1,086,442 953,667 2,286,656 2,042,927 8, 566, 407 1,308,157,681 1,549,223 10,233,463 Real prop- erty and' im- provements. Personal property. Other prop- erty. 839,835,987 2,127,660 3, 445, 372 2, 154, 430 17,301,402 2,361,820 1,202,860 1,987,314 20,194,985 6,851,191 1,656,039 8,799,792 973, 613 11,676,276 1,390,882 4, 412, 222 31,761,306 426,308 1,611,004 636, 695 1,699,864 688,677 459, 143 20,669,764 944, 775 82,043,375 3,243,558 16,978,358 20,821,288 10,950,683 29,860,681 8,776,090 43,003,309 19, 578, 289 116, 189, 762 1,518,843 984,662 847,888 4,183,626 4, 447, 394 3,642,995 2, 619, 619 2,470,765 34, 147, 632 18,614,404 9,041,826 6,824,832 2,092,110 596, 602 24, 512, 710 1,662,856 3,071,586 7,492,155 1,901,780 6,307,743 78, 500, 870 2, 180, 785 9,212,845 6,183,995 4,875,392 2,256,300 42,201,624 1,257,269 3, 515, 690 11,730,102 4,731,495 8, 568, 106 529,384 681,132 1,154,865 990.329 7,069,911 899,367,860 1,061,049 9,099,789 J5, 761, 304 338,074 1,440,647 281,363 4,666,260 1,266,603 406,350 328,936 2,663,875 1,671,818 699,497 1,860,145 437,704 1,784,231 137,342 690,324 7,037,288 49, 920 384, 984 31,944 316,803 123, 945 56, 840 4,968,897 156,717 22, 696, 780 484,260 4,942,006 3, 644, 436 1,810,188 4,714,479 1,237,404 10,243,043 5,203,386 13, 153, 431 66, 470 46,898 104,208 907, 151 360, 680 326, 158 337, 558 802,031 6,519,343 5,155,942 2,693,436 3, 134, 551 1,301,649 257,741 3,404,204 328, 490 639, 638 1,191,012 363,902 1,474,692 24, 567, 490 373,665 4,489,880 1,317,485 760,928 360,966 11,426,917 229,227 1,342,853 3, 426, 682 1,767,020 4,018,368 490, 043 177,660 976,431 960, 138 977, 117 408,789,821 382, 321 969, 354 $2, 651, 650 289, 450 317,800 89,844 484,805 119,360 74,585 68,380 312, 580 395, 170 103,811 300, 462 62, 585 847,616 96,525 111,162 2,576,336 71,280 186,805 74,860 164,330 750 78, 145 1,387,745 69, 610 1,396,391 900,925 1,026,060 376,295 3,797,246 1,833,540 9, 190, 365 146,240 237,090 201,756 627,416 448,306 455,055 448, 385 293,806 2,016,900 2,019,710 1,010,580 566, 080 214, 055 70, 600 1,041,160 130, 450 262,950 290,202 117,895 565, 460 3,891,205 185, 125 645,810 466, 635 196,240 142,680 4,339,920 193,376 386, 776 1,341,970 521, 150 643.070 66,016 94,976 154,360 92,460 518,379 LEVIES or AD VALOREM TAXES. 115,853 164,320 Total. $861,623 69, 131 95,704 237, 736 37,294 37,204 31,660 277,313 185, 656 46, 608 216,220 23,858 268,070 36,692 91,316 1,087,771 22, 789 76, 894 21,035 77, 654 23, 126 25, 301 663, 250 32,816 964,736 62,640 311,930 421, 273 267, 425 300, 472 126,775 653,068 .390, 396 1,342,094 42,134 14, 967 16,886 84,968 80, 585 47,773 36, 612 37,597 443,020 522, 141 284, 612 327,808 132,349 27,142 368,238 41,815 82,297 95,664 32, 307 116, 464 1.016,831 36, 444 174,264 74,021 42,849 601,844 26,286 68,084 217,223 91.997 410,882 40,164 42,857 82,363 58,036 109,821 21,258,408 47,425 160, 951 Levy other than for schools. $20, 467 i;440 5,680 16,883 4,963 1,586 839 5,546 2,364 6,006 1,084 6,030 612 2,253 26,261 169 1,488 93 1,203 453 192 19,112 534 82,537 816 19,610 12,632 7,115 16,369 4,917 38,271 20,470 48, 159 233 131 384 3,484 1,310 1,217 1,235 3,103 25,481 18,947 10, 164 11,892 5,146 1,006 10,248 1,267 2,489 3,796 1,391 4,984 92,046 1,453 17, 770 5,161 2,368 1,350 42,462 881 5,692 13,410 6,992 16,171 1,938 680 3,852 3,818 2,810 1,628,692 1,340 2,879 County. $215, 161 12, 162 18.919 23; 018 73,487 9,948 6,146 8,696 73, 496 52,722 12,390 47,244 6,241 69,854 8,231 27,902 260, 997 3,809 13,688 4,648 14,096 4,501 4,122 166, 713 7,781 252, 318 9,762 51,064 79, 114 41,591 18,360 94,951 43,046 251,216 3,359 2,491 2,137 9,760 8,076 6,226 5,695 72,706 106,290 50,540 37,763 11,609 3,367 6,283 11,732 32,097 8,139 35,610 167,896 4,764 21,623 11,336 16,721 7,237 142,059 4,379 11,764 39, 439 15,815 94,269 6,005 7,837 13,226 10,886 39,314 Municipal. 12, 144 28,542 $199,679 31,694 41,622 5,167 60, 175 9,002 14,642 12,383 127,486 74,432 18,327 91,990 11,682 90,292 14,001 42,782 267,376 6,602 28,441 6,198 30,069 6,057 9,284 162, 426 8,300 323,046 26,031 153, 166 172,614 118,620 102, 682 67, 241 214,072 129, 186 424,919 27,325 4,923 6,704 37,608 41,726 20,874 11,688 12,971 191,286 248, 108 150,714 137,527 66,332 6,261 141,140 19,746 43, 575 20,561 7,668 38,428 379,880 17,826 64,390 36,896 37,150 22,060 172,683 9,489 27, 449 81,214 39,538 125,676 16,390 15,541 30, 644 14,807 37,671 16,179,684 21,677 63,786 Levy for schools. State. County and minor civil divi- sion. $226, 316 23,945 29,483 33,649 88,191 13,381 15,930 9,643 67,642 52,956 13,437 70,980 6,851 101,894 13,948 18,378 643,137 12,219 33,377 10,096 32,287 12, 115 11,703 315,000 16,200 306,836 26,031 88,100 166,913 100, 199 118,623 46,257 305,774 197, 695 617,800 11,217 7,422 7,660 34,206 27,662 17,616 17,463 15,928 153, 547 149,796 73,204 140,626 49,262 17, 608 124, 465 14, 519 24, 501 39, 120 16,109 36,632 377,009 12, 411 70,681 34,997 18,782 12,212 244, 640 10,636 23,179 83,160 29,652 175,767 15,831 18,799 34,641 28,525 30,026 3,450,232 12,264 65,744 1 Identical with Philadelphia city. 936 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PKOPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. PENNSYLVANIA— Coutinued. COUNrfY OR MUNICIPALITY. Schuylkill Asbiland borough Gilberton borough Mahanoy City borough, Minersville borough Pottsville borough, . . St. Clair borough Shenandoah borough. Tamaqua borough Snyder Somerset Sullivan Susquehanna Forest City borough, Tioga Union Venango Kranixlincity Oil City Warren Wnrren borough. Washington Charleroi borough Monongahela city Washington borough. Wayne Westmoreland Greensburg borough Jeannette borough Latrobe borough Mt. Pleasant borough New Kensington borough. Scottdale borough Wyoming York Hanover boroush. York city ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. $51,677,350 1,408,024 675, 071 2,380,167 958, 126 7,874,271 770, 397 2,703,578 2,103,968 6,316,830 16,780,441 1,845,828 6,491,953 218.898 17,745,763 9,020,941 18,829,165 3,622,839 4,558.637 12, 193, 321 4, 220. 292 68,578,853 2,388,899 2,117,500 7,803.517 5, 468. 374 75,481,167 6,318.363 2, 207,. 324 2,479.039 1,895,939 2,052,480 2,176,260 4, 557, 395 Real prop- erty and im- provements. 57, 162, 666 3, 192, 186 18,063,799 143,998,049 1.076 880 606,511 '1,937,050 786,607 5,863,870 669,817 2,133,342 1,643,694 4,322,484 12,783,099 1,394,176 3, 848, 882 177, 558 13,842,260 7,365,138 14, 354, 589 2,437,605 2.989,630 9,418,566 3,027,269 67,112,648 2,246,169 1,498,176 6,144.140 3,928,792 63,371,991 4,504,254 2,000,325 2,043,651 1,365,996 1,900,155 1,801,866 3,427,690 42, 524, 399 1,977.633 13,243,884 Personal property. $5,389,921 247, 124 14, 060 226,337 91,529 1,754,581 59, 700 257,906 338, 194 718,086 3,247,712 334.087 2, 512, ,521 40,936 3,264,853 1,267,263 3,824,261 1,046,684 1,326,307 2,226,358 995.998 9.064,680 14, 446 465, 549 1,422,452 1,372,057 9,439,846 1,646,332 81,560 325, 518 423, 689 35, 235 268, 745 1,048,455 12,462,999 1.084,254 4,121,040 Other prop- erty. $2,289,380 84,020 54, 600 2ia, 780 80,090 256,820 50,880 312, 330 122,080 276,260 749,630 117, 566 130, 550 405 638.650 388, 540 650,315 138,660 243, 700 548, 397 197,025 2,401,626 128,285 163,776 236,926 167,526 2,669,330 167.777 125, 439 109,870 106,256 117,090 105, 650 81,260 2,176,268 1.30,299 698,875 LEVIES OF AD VALOREM TAXES. 8938,878 27,052 19, 684 44,866 16, 234 130,051 . 17,006 79,406 35, 806 62,092 289.664 66, 433 190,337 12,812 300,043 101,969 438,014 124,941 137,817 256,032 102, 790 794, 106 68, 625 45, 064 138,513 155, 492 928, 382 84, 624 49, 186 43. 629 33, 07O 39.689 36,012 93,978 694,323 44,092 298,062 Levy other than for schools. SI9,093 957 22 836 330 6,915 219 924 1,307 10, 691 1,005 8,666 143 10,619 4,163 13, 786 4,121 5,220 7,398 3,893 31,651 4 1,826 6,581 4,785 .33, 730 6,533 289 1,247 1,643 113 1,044 3,697 44,614 4,266 16,214 : 281,481 7, 015 4,018 13,038 6,269 36,877 4,296 14.847 10, 666 14.384 84, 647 16.945 43. 505 1,066 90, 547 23,941 92,297 15, 556 19,622 62,064 19, 482 242. 665 9,552 6,644 25, 634 34, 176 234, 670 16, 308 7,473 /.586 6,199 7,085 6,703 21,798 184,0.36 8,603 56.041 Municipal. 3238,312 7,538 6,092 9,685 3,933 46,911 7,918 28,968 9,862 27,014 99,710 29,148 78,831 5,691 114,076 60,868 185, 166 66,211 59,262 78,686 37,983 224,710 24, 305 19,067 61,901 66. 364 260,901 35, 139 24,117 16, 431 12. 626 16, 193 15,304 40,882 254,975 19,163 13S, 706 Levy for schools. County and minor civil divi- sion. S399, 992 11,642 9,462 21,307 6,712 39,348 4,674 34.667 13,971 18, 605 94, 616 20,335 59, 435 5,922 84,801 22,987 146,765 40,053 63,813 105,884 41,432 295,080 24, 764 17, 537 46.397 50,167 399,081 26, 554 17, .■'07 19, 364 13,603 16,238 12,861 27,601 210,698 12, 170 92,091 RHODE ISLAND. The state - S424, 398,204 Bristol Bristol town — Warren town - . . Kent Coventry town. Warwick town. Newport Newport city Providence BurrillviUe town.. Central Palls city . Cranston town Cunilierland town East Providence town. .Johnston town l^incoln town Pawtiicket city. . Providence city.. Woonsocket city. Wa.shington North Kingstown town.. South Kingstown town. . Westerly town 12.989,090 5, 788, 000 4. 453, 400 22.894, .339 3,921,400 16.426,620 55,077,680 41,754,100 309,035,725 3, 700, .375 8,632,205 12,783,860 0,474.799 S, 899, 376 2,414.053 4,4.33,930 .36,0;l4, 140 197.S73.000 re, lli2, 800 24, 401,. 370 4, 320, 300 5,201,535 0,875,620 8335, 335, 546 9,579,875 4,814,000 2,859,660 16, .343, 615 2, .596, .500 11,691,960 43, 868, 842 33,8.53,200 246, ,829, 614 2,742,125 7,053,605 11,433,(»5 6,107.999 8, 146, 161 1,914.785 3, 645, 7.S0 30, 6.35, .380 154,711,8(» 13, 655, 550 18, 713, 700 3, 108, 300 3, 118, 675 5,091,700 589,062,6.58 .56,1.32,952 3,409,215 I- 974,000 '. 1,593,7.50 L 6,5.50,724 . 1,324,900 4, 734, 660 11,208,838 7,900.900 62,206,211 1,018,260 1,578,600 1,350,266 2,366,800 753, 225 499,268 888,150 5, 4,58, 760 43,161,140 2,507,250 5,687,670 1,212,000 2,082,860 1.183,920 188, 119 77, 379 85, 496 167,. 329 22,030 121, 360 701,338 598,979 4,802,250 41,041 131,944 159,614 84,682 125, 872 31,. 365 48,811 616, 083 3,208,376 259, 796 273,916 28,294 ,57, 153 116,818 S.527. 190 12,427 (i,074 3,861 22.894 4,262 17,120 70, 'Qli 66, 5S2 393,772 3,331 7, 646 13, 453 10, 365 8,812 843 3,515 40, 195 281,801 16, 500 27,771 4,980 6, 489 7,584 104, 599 64, 674 .32, 637 73,360 8,616 52,962 488, 980 425, 654 3,231.704 19, 681 82. 343 99, 166 46,976 71,666 18,162 26,082 419,032 2,241,120 154,810 128,600 11,185 .32,994 44,013 5,843 2,631 2,247 11,091 2,514 5,491 11,, 591 5,243 78, 422 2, 559 4,534 3,395 3,141 3,945 2,360 3,214 8,212 29,641 7,289 13,053 2,197 2,260 2,721 65,260 14,000 46,750 69,984 6,638 45, 787 130, 441 111,600 1,098,352 15,470 37, 421 43,600 24,201 41,550 10,000 16,000 148, 644 655,814 81,197 104,692 9,932 15,410 62,600 SOUTH CAROLIN.V. The state . . . Abbeville Aiken Anderson Anderson city Bamberg .«195, 786,316 8107,021,690 161,049,273 827,715,463 .ra, 736, 344 S97S, 881 S943,835 81,035,000 $778, 628 4, 769, 874 8,190,009 8, .333, 344 1,849, .8.30 2,316,299 2.816,280 4,867,449 3,511,719 862, 644 1,186,9,50 1,242,791 2,237,690 4, 325,. 594 987,286 506, 287 710, 803 1,084,870 495,031 78, 428 107,599 141,027 57, 344 35,208 23,849 ■to, 950 41,662 9, 2rop- erty and im- provements. Personal property. 54,642,100 3,425,652 794, 432 2,613,420 21,449,920 ! 17,793,585 3,604,192 4,292,735 1,246,290 2,030,995 2,839,160 3,218,492 3,999,069 2, 246, 171 3,253,582 3,631,719 3,885,2.54 1, 139, 431 2, 876, 835 1,330, .570 8, 738, 550 2,814,015 4,597,890 1, 478, 680 3,163,038 1,761,323 3,337,2.50 2, 175, 260 n, 320, 321 1,118,561 1,976,565 3,819,139 4,497,470 3,344,794 5, 052, 008 1,537,3.37 3, 134, 985 7,150,035 1,264,670 2,I12,88h 11,672,426 6,547,452 2,058,634 11,856,583 3,694,893 4,834,266 1,. 585, 000 4, 261 . .367 1,456,000 3, 064, 6,33 6,239,171 1,315,333 S2, 4.58, .505 2,072,605 640, 597 1,184,805 14, 232, 945 12,528,923 1,756,093 2,417,465 .573,065 917,365 1,579,205 1,561,815 2,231,846 1,202, .543 1,983,330 1,929, .538 2, 326, 766 821,936 1,729,665 710. 760 4, 606, 880 1,7.33,, 500 2,566,695 678,330 1,206,510 925,147 1,879,970 1,277,292 2,946,605 441,616 1,310,5.50 1, 818, 130 2,671,660 1.916,806 2,899,000 661,820 1,726,080 3,790,710 642, 340 1,003,190 6,307,480 4, 510, 970 1,435,710 5,692,910 1,717,475 2,619,630 895,000 1,719,850 1 1, 466, Oflfl 1, 417, 149 3, 2.56, 760 997,354 S822, 190 ,S9S, 972 153,835 48S, 466 6,423.820 5,264.662 1,329,409 1,191,677 673, 225 592, 785 903,945 939, 280 1,354,404 485,173 856,052 957, .556 825, 279 317, 496 1,056,170 619, 820 3, .563, 545 1,080,515 1,300,990 800, 350 669,393 626, 086 826,010 (i52, 763 1,603,291 676,946 460,380 898, 179 1,110,710 1,048,119 1,644,5.33 875,517 914, 450 1,814,380 622,330 660,836 3,879,996 2,036,482 431,084 5,115,853 1,977,418 1,2.54,626 690, 000 2,057,877 0) 868, 834 2,310.909 317,9(9 Other prop- erty. 81,361,405 453, 975 940, 160 793, 155 518,696 683,693 520, 845 357,010 717, 397 412. 820 658, 455 414, 200 744, 625 733, 210 91,000 '568.'i25' 730,206 1,227,135 210, 090 631,270 245, 206 770, 425 205, 635 1,102,830 715,100 379, 870 608, 475 494, 455 1,544,945 448, 860 1,484,950 191,840 1,047,820 960, 010 Levy other thnn for schools. Coiiiily. I MuniciiiiHl. Levy for schools State. 483, 640 (>) 778, 660 671,512 S64, 489 64,349 19,066 48, 715 746, 441 707, 297 66, 726 73, 406 28,041 33,011 35,998 ,52,662 73, 027 38, 955 48, 221 49, 136 60, 285 30, 464 .57,7.58 3.5,926 17?, 320 ,^5, 442 79,340 36,596 43,412 29,110 60.604 46, 761 93,110 ■ 28, 624 25,464 49, 0,89 69,940 57,, %5 SI, 972 :>. 1, 975 45, 250 110,9,57 36. 659 35, 631 257,623 196,523 27, 965 240, .552 112,345 79, 794 40,418 89, 628 .37,8,56 42,349 117,171 38, 149 $23,211 17,128 3,972 13,067 107,250 88,968 18, 021 21,464 6,231 10, 155 14, 196 16,092 19,995 11,231 16,268 18, 169 19,426 5,967 14,384 6,6,53 43,693 14,070 22,989 7, ,393 15, 815 8,807 16,685 10, 876 26,602 5, 594 9.883 19,096 22, 487 16, 724 25, 260 7,687 15,676 35, 760 6, 323 10,664 .58,362 32,8S!7 10,293 .59,283 18, 474 24, 171 7,925 21,307 7,280 15,323 31,196 6,577 ,tl6, 247 20,5.53 4,707 10,581 48, 262 40,036 20,831 19,317 5,608 13,201 8,617 24, 1,39 17,996 14, 039 19,021 14,627 13,621 3,978 11.607 5,362 60, 4*42 19, 464 21,840 7,024 15,815 13,. 368 21 , 692 22, 812 31,922 6,711 7,439 15,277 23,612 21,741 19,479 3,843 16, 459 22, 969 3, 478 14,957 44,823 26, 190 10, 036 82, 996 25,864 16, 920 6, 548 34,091 11,648 15,711 40, 248 10,. 523 ,«4,.500 16,391 7,944 16,477 .508, 785 ,507,117 U, 103 12,989 12, 463 1,780 1,216 1,,346 12,. 587 6,290 1,027 3, 050 14, 673 13,673 i9,969 19,959 .38, 141 36, 441 16, 186 14,786 1,232 877 4.669 2,297 12, 948 8,948 "';;;;;;;";;[ 2, 258 4,367 4,808 15,958 15,758 3,041 21,605 17, .373 94] 105,759 104, 769 414 49,381 46, 936 18,560 17,831 15, 460 14, .560 883 21 , 372 1 7, 099 County and minor civil divi- sion. 520, .531 10,277 2,383 8,690 .82. 144 71,176 15, 771 19,636 3,739 7,875 12,069 11,076 '22,449 7,395 11,905 13,400 12,565 6.836 11,908 3,992 .36, a50 15, 477 18,325 7,393 10,560 0,058 17,658 10,776 21,638 7,271 8,142 12,458 19,474 14,692 21, 275 7,687 ! 0,075 3.1, 633 9,485 9,169 48,679 32, 737 7 222 48^892 21,071 20,143 9,114 18,770 4,368 10, 432 24,365 3,950 SOTTTir ]>AKOTA. The state . . Aurora Be-idle Bonhomme Brookings Brown Aberdeen city Brule Buffalo Butte Campbell^ Charles Mix Clark Clay Codington Custer DaTison Mitchell city. ',531,381 I 8131,512,117 , 842,403,000 813,616,174 I 84, .329, 195 2,275,782 4,772,022 5,703,218 6,869,416 7,859,655 1,381,709 2,480,668 427, 168 2,237,515 1,376,868 2,727,585 3,626,060 4,635,193 4,773,413 1,310,431 3,421,545 1,136,902 1,621,219 3,151,634 4,414,685 5,423,609 5,371,375 923,139 1,693,429 274, t30 374, 118 904,943 1,556,701 2, 460, 824 3,512,920 3,557,969 426,549 2,360,051 836,750 621,269 152,238 1,820,001 412,915 1,045,404 874, 746 839,879 798, 418 591,552 777,771 300, 152 .51,762 118,023 109, 113 119,039 208,720 63,282 66,615 10,903 48,2,53 31,604 74,0.36 75,209 84,271 116,974 47,396 84, 309 41,1,56 81, 349,, SOX .SS23,939 , 81,499,133 7,968 16,640 19,926 23,761 27,179 4,836 1,495 7,826 4,,S17 9,321 12,6.59 15,922 16,665 4,600 11,893 3,979 10,768 29,389 49,.S7S 24,. 5.52 .5-1,. ^72 0,672 21,419 3,,S97 27 , 494 13,491 22,(i33 16,275 32, 703 31,620 24.027 19,315 5,685 10,253 17,448 8,229 24,522 •15,996 28,325 11,609 854 713 114 6,276 11,072 15,030 46,861 1,947 21,753 16,599 22,773 64,546 31,080 46,204 76, 173 20,449 25,031 4,717 12,220 13,182 35,826 35,203 20,616 21,828 16,822 31,342 14,893 1 Valuation of personal property and "other property " included with tliat of real property. 938 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. SOUTH DAKOTA— Continued. COUNTY OR MUNICIPALITY. Day Deuel Douglas Edmunds Fall River Faulk Grant Gregory Hamlin Hand Hanson Hughes Hutchinson Hyde Jerauld Kingsbury Lake Lawrence Lead city Lincoln Lyman McCook McPherson Marshall Meade Miner Minnehaha Sioux Falls city Moody Pennington Potter Roberts Sanborn Spink Stanley Sully Turner Union Walworth Yankton Yankton city . . ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. $4,728,219 4,133,564 2,108,167 2,259,325 1,543,994 2,164,174 4,352,191 644,074 3,613,230 3,441,714 ^,700,511 2,159,904 6,965,200 1,227,194 1,386,096 4,971,704 4,607,249 6,693,275 2,301,533 6,423,300 1,258,297 4,339,482 1,926,012 2,253.956 1,724; 685 2,525,912 10.205,138 2^633,165 4,501,390 2,665,179 1,517,480 3,435,931 2,405,130 6,546,971 1,492,481 1,489,107 6,455,444 4,897,482 1,333,995 6,038,686 1,155,475 Real prop- erty and im- provements. 83,248,099 3,309,237 1,488,987 1,432,979 634,937 1,468,156 3,365,666 340,500 2,842,222 2,391,600 1,919,917 1,453,665 5,322,485 790,523 962, 483 3,586,321 3,704,157 5,140,796 1,815,989 4,947,635 136, 191 3,321,139 1,292,592 1,363,461 1,683,698 7,601,858 1,922,739 3,593,873 1,439,887 1,117,720 2,263,402 1,595,913 4,598,124 164,702 1,118,689 4,724,090 3,839,033 923,780 4,473,574 860, 175 Personal property. SI, 118, 598 591,075 568,910 .586,088 441,639 463,917 668,108 302,804 573,017 877,421 563,214 444,945 1,339,309 335,880 398,037 963, 190 696,077 1,161,841 485,544 1,026,414 1,121,976 655,062 579,918 693,859 750,373 563, 143 1,875,115 710,426 682,206 972,094 319,562 993,333 .564,013 1,299,820 1,327,579 370,033 1,223,157 780,923 349,920 1,149,120 295,300 Other prop- erty. $361,522 233,252 50,270 240,258 407,418 232,101 428,417 770 197,991 172, 793 217,380 261,304 303,406 100,791 25,576 432,193 207,015 390,638 449,351 130 363,291 52,502 196,636 167,932 279,071 728, 165 225,312 253, 198 80,198 179. 196 245,204 649,027 200 485 508. 197 277,526 60,295 415,992 LEVIES OF AD VALOREM TAXES. S96,258 64,564 51,136 58,628 65,233 58,604 87,366 17,471 65,957 78,665 62,269 87,244 98,612 36,697 28, 196 83,035 80,870 276,071 128,886 112,997 29,914 71,666 30,902 52,691 65,321 49, 161 312,539 103,202 83,893 103,460 39,636 102,572 64,249 124, 453 33,318 29,109 117,206 107,327 29,839 136,780 60,548 Levy other than for schools. $16,656 14,437 7,333 9,232 5,379 8,114 15,212 2,199 12,624 12,026 9,398 7,523 24,209 4,320 4,715 17,383 16,086 23,352 8,066 22,316 4,887 15, 193 6,646 7,916 6,148 8,760 35,647 9,216 14,539 9,303 5,310 12,361 9,313 22,988 6,051 6,218 22,396 17,080 4,869 20,964 5,200 County. $25,151 12,613 16, 473 16,367 25,634 22,999 21,130 7,106 24,274 19,121 18, 184 37,025 37,854 13. 161 8,230 12,816 14,616 92,826 26,468 26,770 13,268 12,295 10,769 19,307 41,065 13,404 78. 162 19,749 25,499 63,006 13,737 31,193 23,627 17,734 19, ,549 6,165 27,032 37,839 13,373 55,013 16,639 Municipal. $18,002 12,247 5,784 6,663 9,378 4,961 24, 100 474 6,830 15,673 6,473 20,755 5,762 7,464 4,381 10,468 11,339 66,972 55,237 26,384 10,406 l',690 6,589 4,163 7,063 156,671 63,722 11,623 8,376 4,107 17,221 7,347 26,385 3,058 6,963 22, 102 16,403 642 40,353 18,488 Levy for schools. County and minor civil divi- sion. $36,449 25,367 21,546 27,376 24,842 22,530 26,914 7,692 22,229 31,836 19,214 21,941 31,087 10,752 10,870 42,369 38,830 102,921 39,126 38,627 11,759 33,772 11,797 18,880 13,945 19,934 42,059 10,615 32,232 32,775 16,481 41,807 23,962 57,346 5,660 11,773 45,676 37,005 10,955 20,460 20,221 TENNESSEE. The state $406, 215, 016 Anderson . Bedford... Benton. . . Bledsoe.- . Blount Bradley. - Campbell . Cannon. . . Carroll — Carter Cheatham . Chester Claiborne- - Clay Cocke Coffee Crockett Cumberland Davidson Nashville city- Dccatur- Dekalb.- Dickson- Dyer Fayette. 2,202,855 6, 336, 632 1,722,188 847,626 2,752,511 2,951,331 2,668,618 1,405,122 4,036,934 1,891,704 1,300,930 906, .369 1,503, .506 882,234 2,887,076 2,226,731 1,765,768 1,377,420 54,212,753 40,011,438 853,327 1,741,145 2,165,586 4,758,109 3, 798. 895 $297,964,660 1,685,810 4,087,366 1,083,894 649,314 2,356,850 1,702,800 2,364,586 1,279,300 2, 676, 330 1,282,657 1, 025, 626 824, ,587 1,131,671 767,326 2,004,820 1,532,023 1,324,430 1,003,640 41,367,140 30,371,090 740,. 322 1,. 540, 715 1,338,010 3,679,582 2,6.30,057 849,923,053 257,700 607,475 66,510 86,736 201,210 410, 597 211,170 119, 430 208, 607 134, 060 59, 693 76, 292 149,045 113,133 315, 940 287,736 181,150 64,380 9, .329, 640 8,816,200 32,650 189,790 132, 480 470, 023 143, 107 $68,327,303 269, 346 641,792 682,784 112,477 194,451 747,934 92,863 6,392 1,152,097 474, 997 215,611 5,480 222, 790 1,775 566,915 406,972 260, 188 309, 400 3, 516, 073 824, 148 80, 365 4,640 695,096 708, 604 1,026,731 $7,626,068 28,388 75,211 19,281 K,177 43, 467 54, 927 41,263 22,340 50,900 29, 556 18, 643 13, 129 22, 472 12,345 46, 102 28,881 27,980 30,822 1,283,243 1,040,297 9,672 21,768 28,661 77, 607 41,633 $1,421,622 7,710 18, 678 6,028 2,966 9,634 10, 330 9,340 4,918 14,129 6,621 4,563 3,172 5,099 3,088 10, 107 7,794 6,180 4,821 189,746 140,040 2,986 6, 094 7,680 16, 653 13,290 82,227,891 9,913 18, 678 5,946 6,102 22,020 26, 562 17,880 10, 642 18, 166 17, 971 7,155 6,345 11,276 6,293 21,668 10,020 14,126 18,595 286, 265 200,057 2,987 10, 447 8,662 24,742 15, 190 $2,350,305 1,630 11,071 736 6,998 2,303 576 6,780 4,203 4,997 508 600, 172 000,172 3,279 14,801 3,183 $609,369 $1,016,881 3,304 8,005 2,583 1,271 4,129 4,427 4,003 2,108 6,055 2,838 1,961 1,360 2,265 1,323 4,332 3,340 2,649 2,066 81,319 60,017 1,280 2,612 3,248 7,137 5,698 5,831 18,779 3,988 1,838 7,674 6,610 7,727 4,196 5,770 2,125 4,884 2,252 3,842 2,641 5,802 2,730 4,517 6,340 126.742 40,011 2,319 2,605 6,882 14, 174 4,160 TAXATION AND REVENUE SYSTEMS. 939 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. TENNESSEJS— Continued . ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. LEVIES OF AD VALOREM TAXES. Total. Real prop- erty and im- provements. Personal property. Other prop- erty. Total. Levy other than for schools. Levy tor schools. / .State. County. Municipal. State. County and minor civil divi- sion. $768,620 3,756,740 6,413,662 5,962,152 1,457,482 3,664,146 1,069,356 2,770,040 24,407,502 14,685,148 507,595 3,766,017 1,823,765 2,360,753 3,296,255 1,640,424 4,244,345 2,456,009 1,078,114 2,461,923 1,258,100 1,060,637 3,146,047 1,061,612 22,614,286 14,928,410 1,474,664 3,789,530 1,844,020 737,385 4,937,368 2,321,727 2,769,321 1,422,399 1,018,855 6,256,405 2,923,696 2,796,640 3,174,075 11,364,406 1,929,466 868,264 2,979,125 7,663,992 3, 446, 151 698,100 2,288,224 7,989,492 847,115 1,061,523 380,826 1,926,479 1,796,296 3,048,148 3,948,384 5,331,158 7,306,347 1,823,360 685.163 1,862,735 61,647,661 41,780,776 3,676,070 1,530,278 4,434,723 1,732,216 5,678,667 3,353,862 1.075,100 361,266 838, 143 350,628 $744, lai 2,238,870 4,761,960 4,125,125 1,184,814 2,538,626 817,344 1,700,240 16, 383, 946 10,669,486 468,320 1,899,836 1,612,260 2,034,705 2,489,254 1,233,686 3,016,276 1,762,854 576, 391 1,644,769 1,094,375 610,771 2,234,682 799,288 17,872,625 11,096,080 1,281,168 2,699,820 1,162,970 625,653 4,023,714 1,528,606 1,771,120 1,174,040 964,810 4,479,860 2,399,865 1,563,201 2,673,060 8,179,726 1,447,826 806,807 2, 173, 165 5,876,400 2,766,930 606, 167 881,643 5.884,064 771,946 875,008 316, 075 1,541,135 1,192,340 1,840,734 2,696,396 3,643,220 5,320,610 809,181 409,125 1,640,876 38,938,448 32,675,636 2,716,910 1,273,691 3,375,717 21,686,266 3,329,440 2,502,690 889,060 302,358 764,273 327,937 $13,659 213,060 488,076 682,800 110,833 310, 996 112,542 377,460 4,796,755 3,178,640 39,275 231,732 209,835 184,460 173,987 92,300 329, 046 399,669 80,237 160,686 169,900 139,911 362,690 139,519 3,146,849 3,630,740 188,626 301,140 109,750 42,766 560,788 266,854 186, 060 44,975 62,295 593,940 371,692 620,960 333,760 1,698,150 421,975 59.657 410,736 886,860 699, 860 88,313 48,474 713,336 74,045 182,315 64,760 83, 182 196,665 56,824 363, 600 541, 420 857,640 71,741 16,945 220. 320 7,8.57,258 8,1.52,018 587,300 127, 129 420,788 497,920 102, 425 174,660 8,181 28,810 22,566 $700 1,304,810 1,163,627 1,254,227 161,835 814,626 129, 470 692,350 3,226,802 837,023 $12,614 54,308 117,846 82,830 19,864 52,555 14, 443 52,243 568, 233 408,384 10, 405 38,638 28,661 30,863 64,619 27,386 59,088 27, 610 14,120 27, 149 20,739 12,702 48,612 17,512 563,994 425,459 22, 106 48,166 26,362 10,764 70, 131 28,078 36,679 19,366 17,824 114,836 77, 478 36,146 43,878 142,986 44, 377 10, 846 40, 719 137,769 79,262 10,749 25,672 113,671 11,017 14,636 6,131 26,877 29,313 42,675 79,791 71,050 99, 180 19,023 9,056 31,665 1,517,149 1,341,711 37, 498 22, 625 66,670 38,108 94, 339 70, 461 16,133 6.794 18,040 4,733 $2,656 13, 149 22, 448 20,868 5,101 12,826 3,708 9,695 85,426 51,048 1,777 13,146 6,383 8,228 11,537 5,741 14,865 8,696 3,773 8,682 4,403 3,712 11,008 3,716 78,800 52,249 5,161 13,263 6,454 2,681 17,188 8,126 9,693 4,978 3,566 21,894 10, 233 9,788 11,108 39,775 6,753 3,039 10,427 26, 824 12,062 2, 443 8,009 27,963 2,966 3,715 1,333 6,743 6,287 10,668 13,819 18, 659 25,569 6,382 2,048 6,620 180.893 146,233 12,616 5, .366 15.622 6,063 19. 875 11.739 3,763 1,267 2.931 1.227 $6,069 22,540 44,897 28,022 9,328 20, 163 6,356 20,776 158, 649 94,803 6,837 11,268 11,864 8,228 20, 467 12,303 16,143 9,824 5,302 8,306 8,178 4,773 26, 418 8,918 168,857 111,963 11,059 13,642 11,064 4,793 25, 674 9,287 14,964 7,823 9,170 24,096 8,771 12,865 14,918 51,139 8,683 3,906 14,896 34,488 15,508 4,189 11, 441 26, 365 5,606 6,167 2,613 11,659 16, 165 18,288 36, 325 21,326 32,874 6,382 4,213 19,659 262,842 200,648 14, 662 8,670 13,304 6,197 42,690 30,185 6,666 4,063 11,474 1,928 $1,138 6,635 9,620 8,943 2,186 6,496 1,589 4,156 36,611 21,878 761 5,634 2,736 3,526 4,944 2,461 6,367 3,684 1,767 3,678 1,887 1,691 4,718 1,592 33,771 22,393 2,212 6,684 2,766 1,106 7,406 3,483 4,154 2,134 1,528 9,383 4,386 4,196 4,761 17,046 2,894 1,302 4,469 11, 496 6,169 1,047 3,432 11,984 1,271 1,592 671 2,890 2,694 4,672 5,923 7,997 10,958 2,735 878 2,794 77, 471 62,671 5,364 2,296 6,652 2,698 8,518 5,031 1,513 643 1,256 626 $2, 652 Franklin '$3,176 17,265 13,227 9,808 23, 625 Giles 11,770 3,239 6,957 7,124 2,790 12,424 213, 416 211, 486 5,194 74,132 29,170 2,030 1,624,449 1,680 131,688 633,014 314, 439 899,026 293, 486 422,486 646, 479 3,825 309,865 667,875 122,805 1,494,812 202,690 4,760 788,670 671,300 168,967 362,866 526,268 812, 141 203, 384 1,750 1,181,605 162, 139 722, 479 167,265 1,486,631 59,665 1,800 395,226 900,742 79, 361 4,620 1,358,107 1,392,102 1,126 4.200 4,227 4,263 Hardin 7,688 2,004 9,581 3,203 8,342 8,877 7,990 3,678 13,381 6,406 3,278 2,069 4,514 6,271 2,627 6,468 3,286 208,998 208,998 73,568 29,866 3,674 5,674 1,260 9,903 3,818 2,274 8,427 11,436 7,182 2,985 774 4,893 3,667 3,500 46,779 46,779 12,684 7,309 8,297 2,667 24,160 24,118 10,524 10,866 1,929 2,599 4,467 37,908 37,908 643 6,460 27,053 8,616 2,427 2,790 17,671 29,688 1,275 3,172 Pickett 1,714 302, 162 407,290 1,160,590 988,488 1,246,518 1,127,097 942,428 159,083 1,540 4,851,946 953, 121 271,860 129, 458 638, 218 45,950 1,851,307 748, 747 11,. 380 50,727 45,060 125 6,685 4,167 3,464 19,284 6,730 11,244 5,693 4,440 16,339 Rutherford 18,535 3,524 Sequatchie 1,917 2,792 Shelby Memphis city i 902, 992 902,992 102,951 29,267 4,966 6,304 19,702 19,054 11,874 10, 470 11,390 6,196 11,482 13,026 3,191 931 2,379 Van Buren 1,052 1 Assessed valuation is that for local purposes, which differs from that on which state and county taxes are levied. 3 Valuation of personal property included with that of real property. 940 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY. MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000; ]902^Continued. TE N' NKSSEE— Continued. COUNTY OR MUNICIPALITY. Warren Washington Johnson City town Wayne. Weakley White Williamson Wilson . . : ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. S2, 500, 907 3, 696, 443 1,084,460 1,345,472 6, 340, 468 1,872,608 0, 469, 824 6, 743, 281 Real prop- erty and im- provements. Personal property. Other prop- erty. SI, 879, 700 2, 678, 640 801,940 1,207,995 4,348,470 1.278,546 4,859,621 4,280,640 $419,765 324,980 176, 680 125, 685 649, 483 417,083 785, 509 954,230 8201,442 692,823 106,840 11,792 1,442,516 176, 979 824, 694 508, 411 «38,129 73,774 36,256 17,606 77,262 27, 746 77,002 69, 526 LEVIES OF AD VALOREM TAXES. Levy other than for schools. S8, 763 12,938 3,79b 4,709 22, 192 6,654 22,644 20, 101 Countj'. 113,755 20, 330 5,965 6,382 23, 460 10, 299 22, 644 20, 101 Levy for schools. County and Municipal. State. minor civil divi- sion. »8,421 S3-, 751 S3, 449 24, 448 5,646 10,513 21,699 1,627 2,169 829 2,018 4,668 58 9,511 22,041 1,301 2,809 6,783 5,074 9,706 16,935 5,004 8,615 15,705 TEX.VS. The state . ,S1, 017, .571, 732 Anderson r'alestinecity. Andrews Angelina Aransas Archer Armstrong, Atascosa — Austin Bailey Bandera. Bastrop. - Baylor. .. Bee Bell Bexar San Antonio city. Blanco Borden Bosque Bowie Tcxarkana city . Brazoria Brazos Brewster Briscoe. -- Brown. . . Burleson. Burnet. . . Caldwell.. Calhoun Callahan Cameron Brownsville city. Camp Carson Cass Castro Chambers. Cherokee . . Childress. Clay Cochran. . Coke Coleman . . Collin McKinney city. Collingsworth (Inlorado Comal Comanche Concho Cooke Gainesville city. Coryell Cottle.... Crane Crockett . Crosby... Dallam. . . 7,015,273 4,045,930 523, 697 3,884,735 1,653,735 2,421,745 1,730.452 2,762,788 3,967,287 707,287 1,463,570 6,161,125 2,576,216 3,836,068 12,926,020 33,777,977 30,278,000 1,699,230 1,055,619 5,144,845 (;, 106, 496 2,411,918 11,064.616 4,084.108 3,. 540, 928 1,147,097 4,8,95,030 3. 604. 646 3,083,213 4,930.682 1,819,, 828 3,195,025 3.140,096 815, 458 1,470,712 1.31S..-127 2. 400, 4.S0 769, 434 1,172,270 4,006,134 1,. 846,4.53 5.068,026 .MO, 393 1,041,200 5,519,951 13,170,320 1,868,270 1,223,770 5,9.57,424 2,745,473 4,927,749 1,923,190 8, 498, 275 3,771,135 5, 430, 000 1,. 543, 798 417,468 2,3.57.421 1,339,393 1,0.52,198 8652,602,603 ?273,003,627 «91,965,602 4,332,981 2.534,395 167,737 2,185,793 1,372,038 1,689,770 868,440 1,863,330 2,561,245 552, 273 962,215 3,929,725 1,702,. 539 2, 248, 273 8,760,015 25,871,405 21,106,230 1, 102, 345 568, 400 3,262,800 3, 350, 790 1,732,402 4,737,485 2,401,987 1,889,186 587,274 2,9,50,440 2, ,529, 540 2,4.55,728 3,208,475 1,318,140 1,993,492 2, 140, 301 465,010 l»8,610 0! 13, 633 1,109, \yo .584,771 778,721 2.305.445 921.410 3,223,4.50 3.57,348 1,108,505 3,705,810 8,022,, 575 971,720 592.797 3.895.075 1,610,320 3,160,804 1,2.57,014 5. 409,, 530 2,2,84.915 3, 806, .535 1,003,875 122,338 983,098 724,017 604, 837 1,761,080 1,511,636 355,960 941,982 201,764 648, 220 014,099 873,030 773, ,560 155,014 500,035 1,460,815 780,069 1,092,749 3,298,606 I 921,212 5 872 206 9 111 770 596 085 486,919 1 404 190 1 588 180 679,516 1 907,810 899,427 1,007,361 .5.59,823 1.. 521, 035 786.380 1,1 00., 5.55 1,195,415 i 434,021 889, 098 889,241 350, 448 .543,910 442,870 780,810 170, 454 340,265 1,037,680 729,324 1,361,170 193,045 532, 195 1,515,300 4.040,425 896,5,50 630,973 1,146,035 763,575 1,509,242 665,616 2,493,905 1,486,220 1,294,6.55 I 639,923 1 295,120 1,374,323 014,776 134,748 766,960 79,933 83, 756 247,913 16,428 032, 492 1.320 770,685 93,008 495,040 867, 340 2,034,367 1,800 300 477,855 1,161,620 419,321 722, 094 044,381 383, 555 348.720 3W1.930 400,792 07,007 311,835 110, 664 238, 192 182,018 540, 400 8,209 47,294 663,009 195,719 473, 406 600 298,841 916,314 375,, 578 2.57,643 660 ,534,840 208,810 103, 148 69, 151 3,126 39,975 20,794 28,668 19, 449 29,493 31,587 6,696 15,596 66, 694 24,975 23,693 159,273 701,277 663, 834 16, 366 10,381 58,247 78, 5,88 42, 134 74,. 527 .54, 419 36, 155 10,027 60, 1.57 40,022 30,412 .55,2.52 17,262 23,574 32,907 ll,."i52 21.240 13, 129 20, 033 7,, 5.57 11,273 38,547 23.,S70 04, 417 1,908 18.049 .5K.fl.-,0 312,613 123,743 30,912 12,095 62, 145 35,7,58 49,883 15,720 117,909 74,937 47,698 17,. 521 1.447 19,969 10,979 9,, 833 11,695 6,743 873 6,477 2,757 4,039 2,884 4,689 6,613 1,179 2,440 10, 206 4,293 6,394 21,541 56,297 48, 186 2,832 1,759 8, 575 10,178 4,020 10, 105 6,803 5,903 1,913 8,091 6,108 6, 638 8.218 3,034 5,325 5,233 1,359 2, 452 $5,680,697 32,291 18,711 1,309 21,390 9,089 15,746 10,371 18,277 17,833 4,244 10,245 32, 6.58 12, 883 9,590 64,630 220,844 197,816 9,949 J3, 370, 591 ! $1,831,706 5 911 35 1.56 33 586 13,265 1 47 004 [ 2(i 118 21 240 4,588 24, 701 23,942 14,339 29,795 9,090 7,988 17.945 4,048 11,765 26,297 26,297 I 3,331 4,281 302,780 302, 780 3,139 15,684 15,684 1,625 14, 145 10, 126 1.688 2,266 4.701 4.077 4.077 4.382 2,200 6,016 ' 15,478 4,613 7,051 20,034 12,015 32,887 4.161 ! 1,283 1,9.53 6. 077 3,078 8,432 917 2,500 i;i8.5' 1,010 7,754 2,730 10,663 25,946 52,705 7,473 0,731 33,359 17,990 22,179 7,li91 42. 489 IS, ,8.50 21,266 10,065 9,206 21,9.59 3,114 2,040 4,413 18,320 12,791 9,929 4,576 8,216 3,205 6,234 6,009 5,963 14,163 . 6.285 9,0.50 2,575 24, i52 24,152 5,706 696 3,929 11,787 4,691 5,261 2,234 ~ 1 , 753 12, 631 7,283 943 6,996 2,977 4,361 3,112 4,956 7,141 1,273 2,635 11,094 4,637 6,906 23,267 60, 800 54, 497 3.067 1,900 9,261 10,992 4,341 10,918 7,363 6,372 2,065 8, 741 6,597 7,169 8,875 3,276 5,761 6,662 l,4{i8 2,647 $1,204,642 20, 234 10, 117 1,781 1,690 4,522 3,082 1,671 276 6,757 3,162 704 21,860 60,556 60,656 .527 811 2.116 8,148 4,824 4,875 1,461 8,438 1,687 3,063 1,850 2, 2.56 2,372 4,494 2,641 1,386 2,109 7,212 276 160 3,439 3,324 9,107 • 991 4,443 6,237 2,954 9,936 2,296 8,655 23,719 3. .363 2,203 10,723 4,943 7,040 4,171 1,121 1,900 2,234 8,872 3,461 15,297 6,788 9,774 4,653 1,363 21,808 18,866 1,902 2,781 751 2,110 4,243 2,411 1,893 1,643 926 ' Vail lal inn of " other j)roperty " included with tliat of persniiul p 'operty. TAXATION AND REVENUE SYSTEMS. 941 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION' OF OVER 4,000: 1902— Continued. TEXAS— Continued. COUNTY OR MUNKIVALlT-i . Dallas Dallas city . Dawson,'. Dea[ Smith Delta Denton Denton city . Dewitt Dickens Dimmit Donley... Duval Eastland. Ector Edwards. El Paso El Paso city EUis Ennis city Waxahachic town. Erath Falls Fannin Bonham town. Fayette Fisher Floyd Foard Fort Bend. Franklin . . . Freestone Frio Gaines Galveston Galveston city. Garza Gillespie Glasscock Goliad Gonzales Gonzales city . . Gray Grayson Denison citj'. Sherman city . Gregg Grimes Guadalupe. Hale Hall Hamilton. . Hansford Hardeman Hardin Harris Houston city. Harrison Marshall city . Hartle}' Haskell Hays Hemphill Henderson Hidalgo Hill Hillsboro city. Hockley . . Hood .... Hopkins . Houston. Howard . . ASSESSED VALUATION OF PEOPEKTY SUBJECT TO AD VALOEEM TA.XATION. Real pT-op- erty and im- provements. S36, 034,030 25,934,000 590,471 1,449,580 3,508,360 9,006,562 1,552,265 6,742,010 1,691,962 1,826,397 2,224,063 1,984,836 4,317,982 944,267 2,276,067 14, 182, 262 9, 585, 237 10,134,165 1 , 668, 935 2,256.830 5,944,161 9, 305, 567 12, 0.59,. 500 2, 269, 955 8,457,660 1,997,849 1,, 527, 900 1,641,975 5,688,346 1,717,740 3,513,063 2, 729, 538 487,245 21,958,340 20, 749, 325 1,161,239 2,763,150 699,255 3, 814, 395 6,738,368 1.213,767 956, 269 20, 449, 110 4, .537, 419 5,8,54,280 2, 314, 220 3, 800, 861 5,838,385 1,638,285 1,712,404 3,912,387 795, 787 2,510,348 2,396.185 30, 612, 495 31,287,027 6,279,300 2,581,760 1,544,750 2,164,078 3, 804, 125 1,. 390, 136 3,874,196 2, 206, 804 11,384.040 2, 1,59. 680 799, 893 2, 408, 652 5, 679, 570 4, 156, 375 1,837,197 525,206,085 18,235,875 382,916 1,018,156 2,286,185 078,685 055, 315 461,090 075,257 138,502 173,740 256, 478 682, 254 307,013 147,431 9,305,472 7,643,930 10,716,675 1,061,695 1,357,405 3,938,820 6,051,877 7,065,220 1,230,100 5, 289, .552 1,382,667 915,037 1,110,385 3, 844, 220 904, 455 2, 388, 645 1,013,132 203, 840 17, 647, 365 17, 254, 803 728, 727 1,789,045 431,511 2,438,914 4, 153, 413 069,845 559,939 11,627,100 3, 473, 805 3, 245, 745 1,133,070 2.605,712 4,102,420 973,680 I 829,285 2,. 582, 075 579,495 1,441,310 1,391.. 581 27, ,531, 430 24,115,1.52 2, 956, 875 1,634,695 829, 280 1,652,067 2,, 593, 995 707,049 2,120,395 1,746,670 7,346,730 1,407,280 .509, 791 1,. 372, 930 3, 227, 645 2, .577, 725 880, 677 Personal property. 58,099,505 7,698,725 207,555 358, 405 964,095 2,163,770 490,950 1,776,160 61p,630 687, 445 776, 800 418, 464 1,120,328 363,5.51 1,127,086 2,636,609 1,941,307 4,289,970 607,240 899,425 1,637,835 2,207,403 4,138,045 1,039,855 2,181,816 580, 676 612, 863 5,30, 490 799,9.50 651,480 1,042,830 794, 427 283, 405 3,093,105 1 3, 494, 522 432, 512 971,405 267, 744 1,145,462 1,881,537 543.922 294,662 0,641,110 1,063,614 2,608,535 748,600 Other prop- erty. LEVIES HV AD VALOREM TAXES. 849, 493 1,351,918 004,605 725, 289 1,292.105 210,292 ,S32,922 355. 119 5, 546, 760 1 7,171,875 1, 166, ,310 ,502. 170 314, 467 r.Oli. 213 923, 220 492, 030 951,460 .520, 194 3,149.840 063. 200 290, 102 707, 245 1,771,830 1,162,890 644. 160 S2, 748, 440 73,019 258,080 504,760 1,075 450 273,623 309,894 515, 400 273,703 1,550 2,240,181 1,127,520 367,500 1,040,287 850, 2.35 1,100 1,044,176 161,805 81,588 321,979 1,217,870 2,700 230.019 703,418 101,668 2,180,900 432, 550 345,6.56 384,047 157, 8.30 37, 607 3, 534. 305 (') 1,1,56,115 ,384,895 401,003 6. 798 286, 910 190,4.57 796, 341 887, 470 89, 200 268, 477 680,095 415, 760 306, 360 8710,551 624, 160 2,037 17, 182 39,921 103,671 34, 696 73,331 17,452 17,704 21,. 550 16,806 49,759 10,296 23,081 332, 903 285, 039 194, 343 34.754 47,996 75, 300 106, 413 135, 483 42, 817 81,340 21,330 14, 707 19,078 56, 164 14, 224 30,098 21,921 2,907 672, 300 033, 699 12, 850 19,630 6,882 37,266 72, 231 21,320 8,096 286, 149 102,396 ; 85,278 28, 100 j 49. 338 79.. 569 15,829 17,231 42,968 8, 728 35,696 25,375 986.545 918,790 69,367 45,673 16,918 24,498 40,708 10,219 :iS,613 22, 595 130,0,50 :i9.240 2,773 1 1 27,425 li 09, .3.32 42.025 12. 502 I/Cvy other than for schools. 560,091 43,224 984 2,417 6,846 15,011 2,587 11,234 2,823 3,011 3,707 3,309 7,200 1,574 3,793 23, 637 15,975 26,889 2,913 3,760 9,906 15,, 509 20,094 3, 783 14,096 3, 326 2,646 2,737 9,480 2,863 5,857 4,. 549 812 30, 597 34,582 1,935 4,606 1,166 6, ,359 11,231 2,022 1,594 ,34,082 7,662 9,757 3,857 6, 334 9,730 2,731 2, 854 6,521 1,,327 4, 184 ' 3,993 01,019 ,52,145 8,800 4, ,303 2,. 576 3, 607 0,,342 2,317 I 0,457 3. 779 IS, 972 3. 599 1,3,33 4,014 9,466 6,927 3,063 5165,849 119,299 Municipal. 5418, 118 414,954 9,422 22,920 49,465 9,314 37,088 9,208 9,632 11,666 9,924 21,590 6,421 12,618 94, 078 63, 582 83,897 8,678 11,736 ,35, 665 ,50, 101 54, 268 10,215 42, 345 9,989 0,875 10, 665 34, 169 8,269 17,917 12, 4.59 1,218 243,499 209, 151 8,825 9,671 3,6,36 i 24,040 37,7,32 1 6,797 4,781 84, 803 18, 605 24,003 14,464 23.506 35. 204 7,372 8,904 22.093 5,173 16, 326 15, ,574 210,092 184, ,593 27,707 13, 425 10,041 14,067 20,923 9,0,35 14,735 02,979 : 12,9."..S 13.912 ! 34.206 20, 790 4,51,4 12, 240 12, 240 8,164 140, 903 140, 903 40, 526 11,682 22, 794 9,118 11,949 29,200 14,, 528 7,750 311,240 311,240 ! 7,283 i 7,283 ' 63, 400 29,. 882 17, 503 5,200 12,597 ,551,178 ,545, 741 17,816 17,816 22.20S I 13,403 ' 2, 465 10,277 3, 321 Levy for .schools. County and' 5tatc. mmor civil divi- sion. $64,896 46,683 51,597 1,053 2,609 6,317 2,734 2,380 16,212 2,794 12,136 3,048 3,256 10,753 7,761 4,709 2,373 i 1,805 4,003 3,573 2,275 7,774 1,700 4,097 8,695 601 2,673 25,, 528 17,2,53 29,041 3,136 4,061 48,757 47, 926 13,990 8,345 5, 045 10, 699 9,972 16, 749 12, 105 21,706 10,215 4,076 10, 215 1,5,224 1,919 3,595 4,420 2,751 2,535 2,956 2,720 10,240 2,265 ,3,092 0,324 4,913 877 I ,39,525 I ,37,227 ' 2,090 4,975 1,259 6, 867 12,130 2,184 1,721 30,808 I 8,167 ' 10,538 ' 4,166 6,841 10,510 2,949 3,082 7,042 1,432 4,518 4,313 65,903 ,50,317 9,, 502 4,i;l7 2,7S1 3,.S95 I'. S4S 2, 502 0,974 l.OSl 20. 492 3, SS7 1,440 4,, 336 10,223 7, 483 3. 307 41,499 41,499 378 821 3, 855 3,034 66,990 38,180 23,417 407 2,391 3,356 796 2,932 1,495 92,353 80,000 5, 482 5, 482 1,620 2,929 5, 399 5, 399 2, 698 5, 100 3, 504 1,668 1 Valuation of "other propert.y" included with that of personal property. 942 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. ' TEXAS-Continued. COTTNTT OB MOTnCIPALITT. Hunt Greenville town.. Hutchinson Irion Jack Jackson Jasper Jeff Davis , JefEerson Beaumont city. , Jolmson Cleburne t wn. Jones Karnes Kaufman Terrell city Kendall. Kent.... Kerr Kimble.. King.... ■ Kinney Knox Lamar Paris city.. Lamb Lampasas. Lasalle Lavaca. . . . Lee Leon Liberty Limestone . Lipscomb. . Live Oak. . Llano Loving I>ubbock Lynn McCulloch McLennan Waco city.. McMullen . Madison. . Marion Martin Mason Matagorda. Maverick... Medina Menard Midland Milam Mills Mitchell Montague Montgomery . Moore Morris Motley Nacogdoches Navarro Corsicana city. Newton Nolan Nueces Corpus Christi city. Ochiltree Oldham Orange Palo Pinto Panola Parker Weatherford city . ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. 811,393,030 2,520,817 934, 725 1,061,068 3, 167, 775 3,272,010 2,907,385 1,699,293 16, 475, 270 9,301,230 8,733,960 2,482,020 2, 634, 78.5 3,599,704 10,859,950 1,962,563 1,916,604 1,195,707 2, 388, 959 1,649,457 1,132,990 1,968,348 1,883,463 11,716,5.35 6, 152. 860 978, 800 3,236,150 2,288,553 5, 794, 376 3,2.55,880 2, 999, 303 3, 542, 505 8, 126, 105 1,215,. 538 1,949,190 2, 969, 286 231,936 1,203, .502 601,. 8.51 1,998,221 23,274,7.58 11,202,591 1,264,004 1,512,370 1,215,162 758, 577 2, 480, 835 4,097,200 3,019,994 3, 4.38, 203 1,. 502, 465 1,366,571 8, .595, 619 2, 523, 545 2, 485,. 584 6,551,295 3, 486, 850 810, 783 1,281,981 1,884,402 4, 500, 760 14,269,990 4,297,860 2,241,953 2,285,978 5,293,707 1,419,076 747, 8.53 862, 171 3, .550, 598 4,102,465 2, 305, 286 7, 218, 7,30 2,357,735 Real prop- erty and im- provements. $6,923, 1,791 575, 563, 2,078, 2, 164, i,r" 717, 11,655, 5,9.59, 6,701 1,755, 1,712: 2, 4.52, 7,067: 1,322: 1,206 711 1,461 937 692, 1,242, 7, 154; 3, 286, 731 1,896 1,303, 3, 945, 2,015, 1,821 2,451 5,400, 721 1,296, 1,808: 129, 614, 373: 1 , 230, 11;, 224: 7,473, 1,040, 524: 343 1,.550: 2,788, 1,744, 2,062, 793, 563: 5,668 1,478 1,358, 3,813, 2, 030: 568: .546: 1,021 2,619, 9,082. 2,671 1,665 1,281 3,328, 1,063, 535, 487, 2,062, 2, ,547 1,410, 4,068, 1 , 228, Personal property. Other prop- erty. 82, 866, 395 729, 715 358,915 - 496, 313 960,300 893,660 481,949 694, 145 3,810,700 3,016,170 2,237,385 610,500 854, 615 775, 739 2, 726, 882 639, 760 491,151 484, 225 766, 380 711, 169 439, 210 547, 717 636,064 3, 748, 190 1,866,560 247, 183 947, 6.55 639, 290 1,337,380 814, 580 770, 530 409, 287 2,233,755 424, 871 651,611 102, 782 588, 026 228, 294 765,320 5,369,282 3, 728, 634 394, 140 471,. 550 398, 460 305,421 925, 330 1,229,757 1,019, .5.59 792,851 707,665 624, 180 2,091,029 806, 095 78S, 480 2,064,664 027, 840 242, 160 642, 789 862, 546 1,406,480 4, 238, 860 1,626,475 527, 685 724, ,558 1,48.5,155 355, 592 212, 025 283,984 848, 038 1,144,991 822,400 2, 5,30, 830 1,129,045 $1, 603, 220 1,000 129, 110 213, 406 456, 992 287, 750 1,009,230 326, 240 795, 270 115,900 68, 155 371,548 1,065,560 219, 410 161, 454 860 1,000 453,112 6,133 813, 680 391,875 .345, 789 511,994 426, 170 407, 458 681,633 492, 285 69, 435 1,090 177,270 600 2,635 1,681,124 292, 627 109, 298 5, 460 78,748 255, 872 .582,897 1,260 179, 368 836,160 238, 880 .338, 939 073,445 828, 260 676, 160 948, 660 48, 916 280, 362 479,608 90, 194 640, 225 409, 895 72,281 619, 330 LEVIES OF AD V-^LOREM TAXES. Total. 8139, 669 49,877 9,914 10,564 31,045 37, 804 31, 343 16,936 277, 199 199, 667 112,743 ,55,033 32, 730 35,242 116,611 33, 299 17, 762 16, 179 21,739 17,645 10, 679 20,727 21,495 141,356 83, 130 9,266 34,394 20, 910 58, 920 26,264 27, 163 44, 142 65, 108 11,. 507 16, 739 31, 764 1,685 11,086 3,591 17,900 .395,113 296, 495 9,493 13, .573 27, 935 6,423 19, 767 39,605 27,066 28, 991 11,166 12,219 95,884 21,996 28, 168 93, 022 32, 436 8,081 11,788 21,701 36,832 191,836 102, 840 24, 760 24,717 .57,005 24,503 6,967 9,019 60, 900 36,026 16, .524 81,. 583 40,709 Levy other than for schools. Levy for schools. 818,989 4,201 1,659 1,769 5,279 6,464 4,847 2,832 27, 469 16, 502 14,666 6, 626 4,393 6,000 18, 100 3,271 3,197 1,992 3,981 2,749 1,888 3,265 3,140 19, 528 8, .5.58 1,631 5, 395 3,813 9,657 5,426 4,999 6,904 13,642 2,026 3,249 4,948 387 2,013 1,003 3,330 38, 791 18,671 2,107 2,623 2,026 1,264 4,136 6,829 5,029 5, 730 2, 504 2,278 14, 322 4,206 4,143 10,917 5,810 1,351 2,135 3,141 7,501 23, 789 7,143 3,742 3,810 8,824 2,365 1,248 1,4.37 5,917 6,837 3,844 12,035 3,930 : Municipal. State. 854,080 12,100 6,070 6,367 18, 236 26, 175 18,900 11,045 82, 376 41,866 45, 416 14,906 17, 126 21,981 48, 974 8,832 7,283 7,174 ■ 11,825 I 9,567 6,517 , 12,738 i 11,771 55,065 ! 24,218 1 6,872 16,824 12, .583 33,025 14,977 16,205 26, 766 16, 252 4,862 9,787 17,815 4,820 1,.506 ' 10,974 , 104,033 ' 61,614 5, 111 8,326 19,441 3,793 11,164 25,401 16,602 16,619 5,634 5,740 .50,246 13,248 14,911 26,216 20, 345 4,054 7, 345 12,245 18, 003 67,079 17,191 16,070 12,572 26,880 6,812 2,992 5,604 26,477 16,408 8,630 .34,6,50 11,317 827,746 16,385 110,002 102,314 19,503 16, 134 18, 077 12,757 1,633 1,633 33, 895 32,863 6,349 4,199 2,249 8,361 173, 926 168,039 3,227 52.343 49,425 1,810 9,224 9,224 ;,614 1,271 15,326 15,325 $20, .507 4,537 1,682 1,910 5,703 6,890 6,234 3,059 29,655 16, 742 15, 720 5,957 4,743 6,479 19, 549 3,633 3,449 2,152 4,300 2, 969 2,040 3,527 3,391 21,090 9,275 1,762 6,826 4,119 10,429 5,861 6,379 14, 628 2,188 3,609 5, 351 417 2,168 1,083 3,596 41,898 20,165 2,276 2,724 2,188 1,366 4,467 7,375 6,434 6,189 2,704 2,462 15, 473 4,542 4,475 11,798 6,281 1,460 2,308 3,392 8,101 25,691 7,716 4,034 4,115 9,529 2,664 1,346 1,552 6,391 7,386 4,160 12, 997 4,243 County and minor civil divi- sion. $18, 347 12, 654 603 618 1,827 285 2,362 27,707 23,253 17,538 12, 410 4,668 782 11,911 4,906 3,833 3,228 2,360 234 1,197 3,193 11,778 8,216 396 1,610 661 2,844 12,325 2,431 194 3,660 35,565 28,006 453 314 1,739 8,672 4,639 6,775 1,216 2,923 32.933 21,365 914 2,410 3,548 3,548 1,381 426 6,501 3,124 6,576 5,894 TAXATION AND REVENUE SYSTEMS. 943 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. / TEX AS— Continued . ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION, LEVIES OF AD VALOREM TAXES. Total. Real prop- erty and im- provements. 5531,235 1,835,712 2,069,684 1,221,111 1,420,441 924, 600 947,250 3,387,299 909, 454 1,624,527 628,327 3, 874, 280 1, 702, 246 2,300,802 1,878,230 882,300 1, 102, 535 1,127,616 1, 106, 502 1,935,376 725,076 1,243,740 1,422,695 1,548,430 745, 687 3, 909, 924 2,462,425 469, 514 1,768,046 1,77.5, .365 774,734 1,012,216 718,243 585, 513 14,668,310 12,723,631 3,435,023 290, 210 1,350,275 1,192,001 2,740,227 10,570,412 6,380,061 1,126,829 1,336,591 1,108,005 363,760 1,674,718 1,790,247 2,805,800 3,912,210 1,126,040 1,696,900 2, 270, 776 490, 568 4,746,9,50 1,. 340, 900 3,007,888 1,497,. 345 4,317,470 577,402 2,256,220 2, 662, 633 8,831,660 1,288,520 3,227,903 93,910 3,789,205 1,922,970 153,600 2,022,473 7,50,030 1,108,631 Personal property. Other prop- erty. Total. 1 Levy other than for schools. liovy for schools. State. SI, 202 6,630 5,967 3,710 4,588 2,507 2,640 10, 119 3,773 4,646 1,820 10, 799 4,536 6,072 5,995 1,786 2, 377 2,802 3,514 5,341 2,680 3,329 3,833 4, 6,55 1,851 10, 959 5, 469 1,127 4,016 4, 3,35 2,171 2,638 3,009 1,566 36,811 31,467 8,414 986 3, 163 3,700 7,924 24,726 14,746 3,552 4,006 4,076 963 6,010 6,200 7,430 11,479 3,639 4,487 5, 286 1,766 10,097 3, 180 7,709 3,674 9,824 1,8.S5 6,707 6,428 23,424 ,3,472 7,838 1 556 10,6,51) 6,1.82 462 4,825 1,691 2, 781 County. Municipal. State. County and minor civil divi- sion. S721, 380 3,977,934 3, 678, 990 2, 226, 158 2,752,960 1,503,788 1,523,619 6,070,029 2,263,448 2,787,677 1,091,832 6,479,030 2,721,431 3,641,885 3,594,035 1,071,330 1,426,623 1,680,738 2, 107, 035 3,203,961 1,647,691 1,997,390 2,299,869 2,792,775 1,112,813 6,575,630 3,281,620 676, 422 2,409,705 2,601,291 1,302,154 1,522,486 1,805,499 930,479 22,085,180 18,873,999 5,047,686 591,343 1,891,850 2,219,425 4,753,677 14,835,681 8,847,669 2,131,220 2,402,991 2, '144, 685 577, 740 3,366,171 3,723,937 4,455,405 6,894,130 2,183,117 2,692,370 3,160,432 1,059,152 6,418,790 1,908,170 4, 625, 695 2,204,141 5,894,290 1,131,267 3,424,490 3,855,960 14,054,280 2,082,912 4,702,660 333, 383 6, .388, 210 .3,709,396 277, 130 2,894,411 1,014,600 1,668,667 $66,385 1,422,319 943,500 712, 979 866,970 299, 040 471, 168 2,209,251 724, 439 1,162,005 355,416 1,371,395 896,350 1, 090, 618 1, 493, 376 189,030 322, 838 420, 121 630, 841 1, 266, 536 822, 615 752,040 719, 135 904, 990 180,472 1,603,026 819, 195 206, 408 641,659 773,334 626,970 509,549 1,086,231 344,966 5,183,790 5,049,521 1,314,981 301,133 639,085 741,9,S2 , 1,894,, SOU 3,235,408 2,467,508 633,861 545,032 769,195 213, 980 1,151,412 1,003,084 1,314,847 2,511,860 1,057,077 691,790 428, 570 219, .361 1,227,810 567, 270 942, 765 706, 796 847,990 497, 550 844,266 981,316 4,311,090 794,, 392 1,169, .375 230, 398 1, 855, 720 1,206, ,380 123, 630 869,243 264, 670 560,026 S123, 760 719, 903 565,806 292,068 475,649 280, 248 105,201 473,479 629, 555 1,045 108,089 1,233,355 122, 836 250,505 222, 430 $4, 303 31,738 30,928 29,889 24,621 15,960 17,816 64, 406 22,085 18,027 12, 431 67,388 29,115 38,693 26,530 11,650 14,. 582 17,286 22, 737 28, 731 12,331 19,216 23,073 28,768 13,036 109,473 73, 762 7,809 20, 402 19,267 10, ,848 18,071 16,268 10,479 553, 943 531,548 li4,.H.57 ■■'.. ,528 16,545 23, 609 45,424 290,240 223,844 19,900 24, 667 24, .366 2,003 ,37,144 37,3,55 49,995 76,487 37, 068 33, 108 33, 225 11,615 86,002 40, 962 74,647 61,724 63,. 508 12, .572 43,447 102,783 146,861 38,465 15,573 1,990 65, 2SS 3,s,922 1,629 ,32,792 8,892 12,289 81,803 15,912 18,516 13,357 13,765 9,776 9,901 30, 349 10, 751 8,363 7,097 29,804 16,881 23, 258 10, 782 7,935 9,637 10,588 14, 733 17,622 6,965 10,986 14, 949 18, 153 7,232 42,961 21,440 6,074 12, 049 7,804 4,555 9,896 9,47fli 6,048 135,819 136,823 26,238 1,478 7,567 13,095 22,037 66,761 39,814 10, 656 16, 621 12, 322 81,298 7,157 6,443 4,007 4,967 2,706 2,743 10,925 4,074 6,018 1,965 11,663 4,898 6,556 6,475 1,929 2,668 3,027 3,798 5,768 2,786 3,595 4,140 5,028 2,003 11,836 6,907 1,217 4,337 4,682 2,344 2,741 3,260 1,678 39,759 33,973 9,086 1,064 3,400 3,997 8,5.57 W' 26,704 15,926 3,836 4,326 4,400 1,040 6,059 6,695 8,022 12, 398 3,930 4,S48 6, 696 1,906 11,588 3,435 8,326 3.967 10, 610 2,0.37 6,19? 6,943 26,298 3,749 8,469 600 11,601 6,677 499 5,211 1,826 3,004 Pecos 82,039 84,635 4,180 1,311 971 Tinndflll 2,632 Red River 8,207 1 759 4,806 2,728 1,549 7,805 3,220 2,707 7,317 580 3,278 1,250 133,101 369, 692 2,050 869 692 San Saba 1,610 158, 029 339, 355 186, 654 1,062,680 1,306 161 Shelby . . 534 388 1,950 22,951 21,951 20,766 18,995 500 391 52, 692 450 720 1,025 2,446 1,778 2,896 Sutton 620 1,198 2,233,080 1,100,847 297,679 286, 610 283,110 12, 366 55,944 47,185 9,754 2,490 286,442 118,650 1,029,801 2,419 2,369 448 6,906 104,400 104,400 67,649 48,968 370, 540 621,368 507,386 1,866 714 3,668 540,041 930,006 .3,34,758 470, 060 16,408 24, 192 29. 129 32,404 10, 261 16,154 17,933 6,884 41,773 12,403 27,754 13,225 36, 844 7,643 17, 128 75,066 62,646 9,. 373 26,425 8,34 33. 130 20, ,390 668 18,504 5,376 5,880 4,927 4,140 268 3,835 14, 193 14, 193 4,952 1,579 6,013 5,045 Walker 403, 680 461,087 349,233 445,0.30 2,667 4,310 Ward 1,0,59 12,403 12,403 .30,868 30,858 9,641 9,541 Webb 675,042 728,830 56, 315 326,015 312,011 881,530 6,230 1,007 Wichita 6,909 6, 296 22,976 13, 540 2,095 7,636 9,050 12,617 8,331 Wilson 305, .382 9,075 743,285 580,045 746 Wise 6.076 5,200 3,932 Wood 473 2,695 1,039 3,213 624 944 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. XTTAH. COUNTY OR MUNICIPALITY. The state . Beaver _ Boxelder Cache Logan city . Carbon Davis Emery... Garfield . . Grand . . . Iron Juab Kane Millard . . Morgan . Piute... Rich Salt Lake Salt Lake City. San Juan .". . Sanpete . Sevier... Summit . Tooclp.. Uinta Utah Provo City. Wasatch ". . Washington . . . Wayne Weber Ogden city . ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. $118,019,462 1,244,994 6,872,264 6,120,837 1, 670, 732 1,941,389 3,978,166 1,459,666 747, 2S0 1,121,905 1,268,612 3,692,083 438, 931 1,738,193 969, 555 791,231 827,726 42,672,517 34,491,612 300,014 4,609,917 2, 163, 223 6, 517, 356 2,697,176 1,219,969 11,204,048 1,910, .353 1,419,227 806, 617 243, 855 11,962,813 % 8,497,974 Real prop- erty and im- provements. S68,516,498 569,259 2,610,031 4,064,176 1,212,1)17 664,984 2, 657, 725 447, 107 296, 220 139,962 631,972 1,691,263 228,001 653, 359 476, 347 280, .342 619, 668 :«,161,461 25,135,692 43, 708 2,681,039 1, 165, 277 2,009.994 907,901 545, 366 6,254,146 l,:i74,»30 780,975 626, 725 162, 262 7,847,239 6,721,356 Personal Other prop- property, erty. $27,400,665 S22, 103, 299 376, 173 2, 624, 824 568,371 866, 683 874,366 645, 140 736,764 317,443 1,304,713 26 691,061 312, 296 170,776 3,475 3,001,489 1,407,358 702, 332 396, 336 3, 689, 571 688, 729 44, 168 2,774,121 124, 292 15, 392 1,276,858 766, 487 LEVIES OF AD VALOREM TAXES. 82,848,322 Levy other than for schools 23,246 133, 140 135, 108 48,963 44, 587 60,976 28,271 13,608 19, 594 29,110 67,087 5,761 35,990 18,463 11,791 12, 240 1,253,010 1, 100, 663 5, 565 92,890 47, 243 125,934 49,402 23, 714 226, 529 56, 928 31,295 18, 867 4 434 34o!497 ! 274,485 State. County. S566,036 5,968 28,186 29, 367 8,020 9,319 19,096 7,006 3,576 5,385 6,041 17, 723 2,103 8,339 4,662 3,795 3,963 204,594 165, 569 1,439 22, 124 10, 362 31,270 12,436 6,835 63,732 9,170 6,801 3,872 1,650 67,422 40, 790 S489, 369 3,736 21,949 32,094 12,113 8,644 12,833 3,883 1,620 1,833 3,563 11,076 1,181 9,167 4,882 1,673 3,721 160,432 155,496 1,610 17,282 12,061 26,096 9,393 1,499 61,676 11,462 6,329 1,646 1,047 79,445 59,486 Municipal. State. Levy for schools. 1 County and minor I civil dlvi- 1 sion. 8478,218 2,190 7,401 18,086 11,696 600 2,563 6,859 'i,'68i" 310,424 310,424 6,154 6,268 2,315 2,250 18,748 18, 148 1,600 89,229 89,229 $364,068 3,735 17, 617 18, 362 6,012 5,824 11,934 4,379 2,242 3,366 .3,776 11,076 1,.317 5,215 2,909 2,374 2,483 128,01? 103,476 900 13,830 6,490 19, 552 7,791 3,660 33, 612 6,731 4,258 2,419 1,032 35,888 26,494 S960, 641 7,618 57,987 37, 209 12, 113 20,200 17, 113 12,043 6,170 9,010 13, 167 10,363 1,160 12,188 6,010 3,949 2,073 449,543 365, 699 1,606 33,500 13,032 46,701 17,532 12,720 68,761 12,417 13,307 8,421 705 78, 513 69.486 VERMOIsTT. The state 5162,787,464 Addison Bennington j^ . . Bennington viUaSlF . . Caledonia St. Johnsbury village. Chittenden Burlington city. Essex Franklin St. Albans city. Grand Isle. Lamoille. . . Orange Orleans. . . . Rutland Rutland city.. . Washington Barre city Mnntpelier city . Windham Brattleboro village Bellows Falls village Windsor. . . .♦ Gores and unorganized towns. 11,515,026 9,798,292 2,833,562 10,980,907 3,248,579 21,636,3.53 12,325,989 2, 682, 263 12,297,976 3, 322, 354 1,276,334 4,327,001 8, 503. 4,32 8,428,799 8120,831,099 841,966,365 22,770.769 7, .366. 694 17,192,753 3,4IH),:»8 4,871,137 14,274,044 4,6'19,822 3,080,893 16,818,583 384,9.33 8.443,790 7,. 576, 788 2,326,963 8,074.219 13,248,579 16,918,723 8,903,358 2, 158, 373 9,449,614 2,474,782 1,013,166 3,294,191 6, 178, 066 6, 630, 629 17, 398, .366 5, 575, 325 12,892,224 3,069,618 3,102,816 10,076,706 2,902,966 1 3, 080, 893 11, 444, .355 382,912 3,071,235 2,222,504 606, 599 2,906,6,88 (') 5,717,030 3, 422, 631 423, 890 2,848,362 847, 572 263, 178 1,032,810 2,, 325, 367 1,898,170 6,372,414 1 VHI 369 4, ,300, 629 1 3311 871 1 768 322 197 339 741, ,S(1(; 5 374 ■-f->\^ 2 1121 100, 822 108, 274 61,939 128,218 71,244 271,787 208, 121 19,157 160,411 69,050 7,780 57,094 86,017 98, 105 265,210 161,286 ,301,430 101,. W7 92,184 115, 340 94, 682 61,659 190,820 73 890,427 819,925 ! 8817,601 6,916 4,633 1,309 7,226 2,138 5,374 3,061 2, 623 6,400 1,729 1,032 4,172 8,622 6,904 8,253 2, 670 7,.S21 1,700 2, 4 ,30 8,926 ; 2,790 1,,849 11,462 73 1,152 2,939 850 1,098 310 1,082 616 1,230 332 127 433 851 843 1,138 368 1,719 170 612 1,427 405 ,308 5,886 24,646 41,261 21,262 60,189 46,448 166,768 146, 679 75,213 47,842 19,761 16,091 33, 847 128,439 117,867 184,493 78, 209 68,196 13,087 44,173 66, 996 73,717 $143,211 8839,474 10,903 8,310 2,403 10,137 2,999 12, 671 7,218 4,066 11,846 3,200 1,473 1 6,366 10,019 10,726 16,148 5,221 14,085 2,786 3,991 11' 610 3,081 2,506 14,852 57,206 51, 131 26, 125 69,668 19,349 96,902 60,547 12,468 65,722 15,947 5,148 26, 363 60,434 45,785 111,232 35,160 93,312 18,702 17,049 80,290 44,173 84,913 AIKGIXI.V. Accomac . . . .■Mlicmurle. . Alexandrid,. Alleghany., Amelia = 8501,896,9.38 6,461,245 7,292,178 2, 706, 499 ,5.633,311 1,541,895 8327,514,991 8112,959,549 = 861,422,398 86, 896, 765 81,. 329, 268 SI, 675, .584 S2, 446, 777 8433, 147 81,010,989 4,182,853 4, "26, 576 2, 177, 661 3,668,119 930, 908 1,093,422 1,933,097 176. 375 1, 159, 427 317,512 ,574, 970 1,. 332, ,606 412, .503 805, 706 293, 476 63,3.38 77,081 47,022 73, 580 17,335 19,019 19, 1-22 7, 186 14, 500 3,917 25, 805 42,296 20, 272 16,900 9,261 1,126 26,' 665' 4,487 4,226 2.225 4,908 1,083 12,902 10,938 11.339 11,267 3,084 ■ Valuation of prTsonul property inoludcd with that of rvnl property. 2 Exclusive of SI, 041, 978 not distributable by counties. TAXATION AND REVENUE SYSTEMS. 945 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. VIKGINIA— Continued. .ilsEaSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. COUNTY OR MUNICIPALITY. Amherst Appomattox. Augusta Bath Bedford Bland Botetourt Brunswick. . . Buchanan Buckingham, Campbell Caroline Carroll Charles City. Charlotte Chesterfleld.. Clarke Craig Culpeper Cumberland. Dickenson Dinwiddle Elizalieth Citj'. Essex .^.. Fairfax Fauquier. . Floyd Fluvanna. Franklin.. Frederick. Giles Gloucester. Goochland. Grayson... Greene Greenesville. Halifax Hanover Henrico Henry Highland Isle of Wight.... Jam?s City King and Queen. King George King William. Lancaster Lee Loudoun Louisa Lunenburg... Madison Mathews Mecklenburg. Middlesex Montgomery. Nansemond. . Nelson New Kent. . . . Norfolk Berkley town. Northampton .... Northumberland . Nottoway Orange Page Patrick Pittsylvania. Powhatan. .. Prince Edward . Prince George. . Prince William. Princess Anne. . Pulaski Total. S2,6,')9,459 1,443 858 12,437,064 2,163,019 5,187,979 714,184 4,1)86,117 2,570,152 2,621,S76 1,839,453 4,734,020 2,031,862 1,079,084 887, 787 2,381,359 5,484,650 2,896,977 951,329 3, 623, 085 1,160,940 737, 770 2, 725, 097 5,034,184 1,127,803 0,2,57,117 9, 054, 563 1,182,034 1,223,223 2,194,320 4,219,373 1,926,119 1,542,286 2,136,041 906, 544 697,071 1,455,265 6,081,217 3,305,536 13,761,664 2, 122, 702 1,222,444 2,924,788 815,837 1,039,306 736,977 1,629,951 1,212,098 2,392,699 11,404,356 2, 703, 561 1,076,721 1,768.373 759, 210 3,431,140 793, 532 3,023,386 5, 323, 580 2,681,685 858, 193 15, 936, .540 2,427,114 2,872,216 1,681,4.35 2,077,600 2,961,337 3,038,305 1, 116, 424 5, 182,. 319 1,217,834 3, 124, 405 1,548,4,83 3,539,841 2, 309, .391 3.777,556 Real prop- Personal pro vements. $1,588,416 S389,704 831,217 308,583 8,292,400 2,797,093 1,553,425 342,767 3,332,636 1,021,693 485,465 228, 719 2,475,581 853, 172 1,653,109 569,282 2,328,126 193, 750 1,256,123 478, 466 2,761,117 950,629 1,541,095 488, 167 606, 990 361,734 574,355 249,230 1, 466, 439 654, 680 3, 705, 474 730, 291 2,105,332 499, 167 691, 107 260, 222 2,343,881 929, 284 808, 672 206, 672 556, 261 181,509 1,357,742 453,529 3, 263, 689 1,304,141 796,011 330, 792 4, 263, 404 1,172,363 6,382,908 2, 181, 155 865,814 316,220 676,368 201,014 1,466,4,30 430, 665 3,116,108 820,219 1,049,377 396,314 1,110,224 429, 782 1,214,941 254, 995 659, 646 240, 249 471,904 225, 167 778, 670 314,030 3, 192, 427 1,829,900 2, 009, 725 916,327 9,412,541 3, 428, 508 1,329,346 444,636 727,094 495, 350 1,814,102 799, 376 457, 663 100, 197 710, 758 323,547 546, 107 190, 870 985,843 496, Lis 823, 345 387, 133 1,141.969 762,810 7,187,941 3,85.5,8.30 1,791,268 527, 862 582, 193 370, 638 1,379,517 388,8,56 677, 691 179,919 1,700,563 980, 656 560,585 229, 247 1,813,557 646, 684 2,901,724 1,190,134 1,206,7.37 588,070 435, 4.30 126, 620 10,461,105 1,682,811 1,536,934 613, 110 1,624,024 676, 099 1,171,291 ,507,072 1,136,014 362,8.39 1,777,077 680, 947 1,810,907 712,010 773, 672 258,562 3, .362, 496 842,414 818,323 225, 444 1,8.34,983 7.57,011 925, 409 304, 662 2,251,374 783,814 1,667,342 453, 438 2,. 319, 166 927,892 Other prop- erty. 8681,339 304,058 1, 347, 561 266,827 833,650 1,357,364 447,761 104, 864 1,022,274 2,600 120,360 64,202 360, 240 1,048,891 292, 478 349,920 146, 596 914,426 466,364 1,000 821,350 490, .500 345, 841 298, 325 283, 046 480, 428 2,280 666, 105 6,750 362, 565 1,068,890 379, 484 910,615 348,721 311,310 267, 977 6,000 148,950 1,620 487,920 366, 685 384, 431 123,890 1,700 749, 932 3,700 .563, 145 1,231,722 786, 878 290, 143 3, 792, 624 278, 070 672, 093 3, 072 578, 807 503,. 313 515, 448 83,200 977, 410 174,007 532,411 318, 412 604, 653 198, 611 630, 499 LEVIES OF AD VALOREM TAXES. 15, 133 25, 62 11 52; 38, 39, 17 43, 20, 14 10, 21' 50, 30, 12, 30, 15, 10, 23, 64, 12, 6; 64, 20, 14 37 38, 29, 14 19, 13 7 20, 63 31 111 38, 17 26 176 54 22 16, 21 26 32: 18, 64, 15 37, 17, .33, 24 47 618 418 079 018 387 764 344 608 340 i 341 053 981 Levy other than lor schools. State. County. SO, 141 J18,616 3,616 9,385 35,031 62, 186 5,692 12, 160 13,899 26, 977 2,368 6,428 10,756 27, 898 6,680 25, 702 7,567 23,958 5,194 8,277 11, 148 0,088 2,870 2,469 6,063 13, 306 7,817 2,854 9,829 3,049 2,215 5,437 13, 703 3,382 10,309 26, 694 3, 550 2,630 5, 089 11,804 4,339 4,619 4,404 2,700 2,092 3, 279 15,077 8,787 38, 521 5,333 3,655 7,841 1,673 3,109 2,211 4,440 3,628 5,713 33, 134 0,939 2, 801 5, 306 2,273 8,037 2,379 7,. 374 12, 275 6, 398 1,685 36, 436 6,447 6, 633 5,033 4,499 7,438 7,664 3, 100 12,611 3,148 7,778 3,688 9,000 0. 331 9,750 18, 936 9, 143 8,633 5,771 9,625 21, 939 9,270 6, 669 11,286 6,632 10,903 25, 171 5,324 28, 167 14,447 10,993 8, 663 24, 138 13, 622 13,769 5, 141 9,612 8,159 3,485 12,852 33, 447 13, 222 33,004 23, 439 9,780 11,722 6,303 5,716 4,422 5, 976 (i,77(; 11,365 11,044 11,715 9,690 8,842 3,037 25, 734 4,761 24,187 22,,-;ill 12, 908 5,149 95, 019 19,417 0,907 6,726 10, 38S 8,884 13,415 13,351 36, 276 9, 133 15, 022 9,291 13,510 11,647 17,933 Municipal. 13, 551 ,640 1,492 652 9,946 750 4,683 3,700 402 1,306 900 665 629 3,708 1,147 1,484 4,043 1,957 2, .549 17,264 26, 098 3,012 2,529 1,136 3,198 1,216 9,469 Levy for schools. ,S01 4,178 287 County and minor civil divi- sion. ■SI, 770 944 9,305 1,899 3,523 2,669 1,798 2,523 1,741 3,720 2,031 956 825 2,022 4,436 2,607 951 3,277 1,022 742 1,818 4, 568 1,128 5,438 8,66.8 1,185 S79 1,896 3,941 1,447 1,542 1,476 899 697 1,096 I 6,028 I 2,939 i 12,844 1,778 1,226 2,613 500 1,041 738 $3,000 1,444 23,009 6,077 10, 376 1,964 9,299 3,727 5,044 2,759 9,468 2,032 2,158 1,480 3,572 10,969 7,242 2,378 3,756 1,741 2,213 5,461 11, 579 2,133 12,614 12,073 4,728 2,446 4,389 8,412 8,908 3,085 4,272 1,686 1,394 2,584 6,081 4,968 26, 128 4,305 3.056 3,021 1,632 1,279 1,474 1,483 1,212 1,910 11,050 2,318 2,065 2,432 4,785 22,808 2,704 968 1,768 761 2,087 795 2,163 2.653 1,618 0.004 1,587 2,466 4,092 1,796 662 6,047 5,323 2,582 1,287 12,161 2,149 31,873 2,212 1,6.S0 1,502 4,034 3,363 2,155 2,479 2,, 528 1,033 4,207 1,060 5,923 6,076 1,432 10,365 2,436 2,693 1,232 3,022 2,114 3,252 3,124 3,097 6,V85 4,619 7,555 932—07 -60 946 WEALTH, DEBT, AND TAXATION. Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. VIRGINIA— Continued. COUHTY OK MUNICIPALITY. Rappahannock Richmond Roanoke Rockbridge Rockingham Russell Scott Shenandoah Smyth Southampton Spottsylvania Stafford Surry Sussex Tazewell , Warren Warwick Washington Westmoreland Wise Wythe York Alexandria city i . . . Bristol city • Buena Vista city i . . Charlottesville city ' Danville city i Fredericksburg city Lynchburg city ^ . . . Manchestercityi... NewT)ort News city Norfolk city ^ Petersburg city i . . . Portsmouth city i. . Radford city ^ Richmond city i Roanoke city 1 Staunton city ' Williamsburg city i. Winchester city i . . . .\SSESSED VALUATION OF PROPEKTY SUBJECT TO AD VALOREM TAXATION. SI, 643, 103 893. 146 4,631,714 6,165,426 10,928,899 2, 100, 663 1,649,755 5,302,232 2,871,034 4, 399, 791 1,624,885 1,068,012 1,437,062 2,302,160 3, 548, 803 2. 163, 462 2,101,326 3,926,990 1,274,913 3, 644, 640 4,713,930 800. 462 5, 898, 879 1,733,874 734, 795 2, 624, 783 9, 244, 247 1,982,792 12,814,227 3, 662, 227 11,236,272 29,706,683 9, 666, 603 2,383,698 5,667,606 68,441,466 11,865,866 3, 280, 242 404, 935 2, 486, 907 Real prop- erty and im- provements. ?1, 185, 148 645.793 2,976,672 3,806,762 7,647,979 1,182,907 938, 467 3,706,612 1,837,806 2, 088, 685 1,211,651 786, 397 932. 469 1,166,395 2,067,690 1,329,293 1,440,362 2,505,294 997.937 2,415.441 2,953,290 520, 781 3,865,415 1,466,832 531,981 1,9,36,176 6,255,910 1,489,723 7,719,133 2,601,144 10, 116, 935 25, 046, 990 6, .393, 780 951,425 6, 436, 295 41,497,436 5,118,824 2,201,060 292, 167 1,738,465 Personal property. S467, 956 245, 353 1,073,067 1,265,015 2,666,063 663, 524 519, 388 1,161,733 646,068 1,553,560 359, 219 281,615 358,708 466,789 913, 626 337,269 155,009 800, 036 276, 476 685, 884 1,136,667 179, 806 1,019,011 146,288 126, 987 576, 132 2, 780, 502 479, 565 4,721,260 365, 273 391,359 3, 335, 730 2,491,290 864,287 141,030 21.452,242 942, 353 1,016,207 112,768 728, 942 Other prop- erty. $2,000 581,975 1,084,649 714,867 364,232 191,900 434,887 .387, 160 767,656 54,115 145,886 668,966 577,487 496,900 505,954 621,660 500 543, 315 623, 973 99, 875 1,014,453 121,754 75, 827 1 13, 476 207, 835 13,504 373, 8;M 696, 810 728. 978 1,324,963 771, 433 567,986 91,281 5,491,788 6,794,689 62,976 LEVIES OF AD VALOREM TAXES. Total. 18, ,600 $20,933 9,989 41,880 90,874 138,362 34,977 23,630 68,320 43,868 43,249 18,087 16,863 20, 906 25, 122 69, 334 30,181 26, 347 49,277 15,438 61,749 60,714 9,005 120, 409 32, 457 13, 667 44, 824 160,943 34, 130 241,976 66, 804 182, 483 618, 641 190,044 66,912 76,214 1,209,979 172,447 53, 877 5,062 27,271 Levy other than lor schools. lA'xy for schools. I County I and State. County. Municipal. State. minor 1 civil divi- sion. $4, 929 2,663 12,147 15,138 30, 640 5,239 4,365 14,670 7,450 10, 927 4,668 3,216 3,863 6,076 8,920 4,999 4,785 9,883 3,819 9,307 12,270 2,099 14,653 4,831 1,978 7,534 27, 109 5,908 37,, 320 8,902 31,622 85, 145 26, 666 18,899 3,277 188,860 18, 185 9,654 1,215 7,403 $11,009 4,466 18,627 48,320 60,656 23,204 14,023 23, 860 24, 404 20, 961 9,749 9,479 12,215 13,237 31,939 17,308 15,760 23, 562 7,331 26,919 28,284 4,603 $65 2,623 11,665 12,240 683 477 4,403 3,789 1,443 665 503 1,401 4,668 463 6,142 87,071 20, 806 9,260 29, 629 1 10, 931 19, 068 168, 176 47, B09 112,363 422, 169 141,914 36, 947 57,810 816,640 118,659 32,503 2.542 13, 401 $1,044 888 4,051 5,079 10,227 1,746 1,465 4,883 2,483 3,643 1,668 1,075 1,289 1,702 2,976 1,668 1,599 3,310 1,276 3,102 4,090 702 4,885 1,618 667 2,511 9,037 1,969 12,443 2,969 10,507 28,382 8,886 6.299 1,092 62, 948 6,063 3,220 406 2,467 $3,286 1,982 4.632 10;772 24,590 4,105 3,300 10, 604 5.742 6,l!So 2,112 2,083 2,874 4,604 7,098 4,327 4,203 7.854 2,550 16, 279 8,249 1,601 13,800 6,202 1,702 5,250 13, 866 7,185 34,038 i 7,324 28.091 82,866 12,690 4,767 13, 035 141,641 29,640 8,500 900 4,000 AVASHINGTON. The state $260, 940, 138 Adams... Asotin Chehalis . Chelan.. . Clallam . . Clarke Columbia . Cowlitz... Douglas. . Ferry Franklin. Garfield . . Island . . . Jefferson . King Ballard city. Seattle city.. Kitsap Kittitas Klickitat.. Lewis Lincoln Mason Okanogan. Pacific Pierce Tacomacity. San Juan Skagit 4, 119, 238 933, 000 6,812,428 2,013,314 2, 134, 179 3, 808, 787 4, 054, 044 3, 966, 648 4, 884, 695 812,700 1,213,178 2.379,718 971,. 530 2.006.278 65,922,409 1,702,418 51,668,653 1,815,920 4,351,640 2, 418, 525 5,683,115 9,756,594 1,406,780 928, 974 2,498,293 28, 293, 413 22, 484, 406 710,178 5,987,568 $198,200,934 2, 758, 035 623, 203 6, 196, 284 1,176,475 1,989,300 3,161,222 2,713,366 3,285.989 3, 212, 992 428, 764 466,233 1,832.344 938.699 1.713,446 53, 586, 867 1,433,914 42,477,618 1 , 439, 292 2,637,786 1,736,218 4,774,262 7,076,189 1,167,789 2.33, 617 2,007,115 22, 984, 220 18,491,267 531,770 4,331,234 $45,888,131 935, 232 309, 797 1,226,149 376,070 144,879 643, 104 928,072 440, 254 1,060,563 336, 416 .326,306 4.59, ,589 32,831 238,781 10,587,788 268, 604 9,191,035 376, 628 1,149,824 682,, 307 517,699 1,729,264 134,956 696, 3,57 287,6.36 4, 428, 325 3,993,139 178, 408 1,0.33,289 $16,861,073 426,971 391,995 460,769 104, 461 412, 606 240, 406 611,050 47,520 420, 640 87, 785 1,748,754 664,030 391,164 960,151 113,035 203,542 880, 808 $9,002,727 623,045 1 Independent city. 140,784 29, 400 267,738 41,450 80,141 119, 179 11)1,869 107,749 121,736 28, 464 28,935 63, 617 22,872 82,278 2,289,673 66, 643 1,831,984 .51,028 121,6,38 96, 445 162,090 236, 524 51,484 26,381 84, 792 1,408, ,388 1,000,969 20,834 228. 984 $3,027,763 10,710 2,427 17,711 6,235 6,549 9,903 10, 541 10,313 12,700 2, 114 3.166 6, 187 2,525 5.216 171,397 4.501 136, 612 4,721 11,314 6,289 14,777 26, 364 3,665 2,416 6,490 73, 564 50,211 1,846 16, 569 61,789 15, 861 98, 371 11,213 32,660 48, 639 52,322 41,681 49. 774 11,483 9.837 28,983 8,288 32.611 422,892 9,101 276,221 15, 030 43, 397 53,268 60,342 82,880 16,098 11,148 .32,225 687,339 427,204 7,860 94,638 $2,467,951 $1,304,701 $l,623.8ti 26.083 206 74.789 4,006 24,046 29, 159 28,799 14,121 3,377 4,918 6,718 3,625 17.553 957.967 18.727 S70. 947 11.208 28.645 20,063 39, 198 .39, 803 16. 373 19, 136 322,099 314,782 5,034 49,006 20, 596 4,666 34,062 10,067 10, 671 19, 044 20,270 19,833 24,423 4,064 6,066 11,899 4,868 10,031 329, 612 8,529 268,860 9,080 21,758 12,093 28,416 48,778 7,029 4,645 12, 491 141,467 116, 694 3,551 29,938 21,606 0,241 32, 805 10, 930 7,215 12, 434 18, 726 7, 123 20,717 7,426 4.959 9,730 3,676 16, 967 407,706 24, 686 289, 344 10,989 16, ,524 4,762 19, 367 38,699 9,329 7,172 14, 446 183.919 146,078 2,543 39, 934 TAXATION AND REVENUE SYSTEMS. !)47 Table 0.— ASSESSED VALUATION OF SPECIFIED (^LASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR <'IVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Cdntinut'd. "WASHINGTON— Continued. COUNTY OR MUNICIPALITY. ASSESSED VALUATION OF PROPERTY SUBJECT TO AD , VALOREM TAXATION. Petal. Skamania $474, OOO Snohomish '. 0,790,977 Everett city 4, 172, 423 Spolcane 29, 150, 268 Spolcanc citj- 21, 743,040 Stevens 3, 810. 054 Thurston 4, 595, 032 Olympia city 1, 904, 713 Wahkialcum ('87, 437 Wallawalla 11, 416, ,308 Wallawalla city 3, 5^2, 674 Whatcom 9, 943, 901 Fairhaven city ■■ 1 , 610, 595 New Whatcom city 3, 519, 961 Whitman i 14. 910, 024 Yakima I 6, 275, 085 Ucaiprop- Personal Other prop- erty and im- | ^ . „tv. provements. i h j j S400, 207 6, 734, 465 3,155,357 22, 560, .362 17,396,(;45 2,185,905 3,285,856 1,417,363 558,782 7,407,187 2,. 387, 7 10 7,529,220 1 1,610,595 '3,519,961 10, 877,, 509 4,670,740 $69,839 2,014,205 1,017,066 6, 108, 288 3, 064, 320 893,056 849,688 487, 360 128, 665 2,644,806 1,194,964 $3, 900 1,042,307 1,481,618 1.282,076 737,093 4.59, 488 1,711, ,569 (') (') 2,491,927 917,595 703, 112 (') (■) 1,640,588 686,760 $23,920 418,730 218, 384 890, 703 587,062 150, 450 163, 863 50,083 21,748 366, 768 149, 397 .388, 653 61,203 105,765 .374,362 211.272 LEVIES Ol. AD VALOREM TAXES. Levy other than for schools. $1,2.33 25, 4.56 11,783 75,791 7,4;iO 9,921 11,947 1,786 1,786 29,681 8, 9.57 25,855 4,447 9,500 38,766 16,315 $14,834 130,000 61,431 211,631 152,201 76.321 34,387 13.839 7,810 191,5.31 59. 831 125, 318 14,743 32,221 121,142 85, 370 $4,342 109,045 66, 493 268, 759 260,917 21.221 64.925 24,481 1 5,248 51,7.54 50,1,57 L<'vy (or schooN. 106.701 25. 770 74. 465 62.083 38, 054 $2,370 , 48,965 I 22,918 146,751 14,313 19,080 22,975 3,437 3,437 .57,081 : 17,913 49. 720 8.190 i 17,899 74,550 31,. 376 County and minor civil divi- sion. $1,141 105.274 66. 759 188,771 1.52.201 23.913 29. 619 6, 540 3,467 36,721 12, .5.39 81 . 059 8.053 31.680 77,821 40,1.58 "WKST VIHGINIA. The state. !,S2.''>6,416, 169 Barbour Berkeley Martinsburg town. Boone Braxton Brooke Cabell Huntington city. Calhoun Clay Doddridge. . Fayette Gilmer Grant Greenbrier. . Hampshire. Hancock ... Hardy Harrison Jackson Jefferson Kanawha Charleston city. Lewis Lincoln Logan McDowell Marion Fairmont city . Marshall Benwood city Moundsville city. Mason Mercer Bluefleld citj' Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Wheeling city . Pendleton . . Pleasants... Pocahontas. Preston Putnam Raleigh... Randolph. Ritchie . . . Roane 4,016,368 6, 354, 176 2,127,997 1,562.825 2, 366,. 597 3,477,416 8, 336, 301 4,791,7,50 1,170,436 1,297,773 3, 887, 224 6, 837,, 343 1,915,756 2, .524, 696 6,778,655 2, 9.'«, 663 3, 109, 347 2,683.477 12,042,638 3, 7,59, 081 0,489,319 10, 639, 463 4,227,030 5,064,5.55 1,749,869 1,122,053 4,646,831 11,353,116 2. 3.55, 385 8, 644, 832 1,262,450 1,374,980 5, .513, 739 4, ,324, 858 1,132,586 4,728,709 2, .377, 968 7,630,404 3,116,712 2,290,604 2, 247, 943 25,689,296 25, 177,. 507 1,. 5.52, 084 2. 427, 786 3,205,234 4, 691,. 584 2.396,982 2,441,241 4,280,722 4, 330, 165 2,043,611 175,632 2 825,636,757 2,458,438 4,507,611 1,639,321 1.151., 598 1,445,459 2,123,0.34 5,329,215 3, .329, 600 I 7.50,207 ' 956, 755 2, 253, 6.52- 4.0.39.973 883,991 1,787,124 4,4.59.014 1,727.0.50 2, 127, .300 1,746,882 7,173,941 2,629,225 4,091,728 ; 7,077,110 3,030,300 3,132,406 '. 1,276,766 920.667 . 2,602,702 ' 6,632,384 1,423,740 5,325,710 924, 130 1,018,380 3, 1>23, 794 2.677,570 808. 795 2, 660, 900 1, 169, 140 4,431,091 2,193,927 867. 668 1,574,533 18, 106, 980 18, 488, 688 1,077,721 1,003,878 2, 413, 175 2, .5,86, 822 1,562,225 1,810, ,502 2,9.37,326 2, .351, 926 1,4,38,900 1,083,414 1,245,040 488. 676 411,227 7.39,047 082, 610 2, 127, 140 1, 462, 160 420, 229 249,871 1,344,646 1,276,925 1,0.31, 71 1.'. ,579,641 721,24.s 923. .521 755,412 936, 596 4,058,845 834, 360 1,743,786 2, 183, 198 1,196,730 1,718,620 435, 753 201,386 1,010,290 3,784,777 931,646 2,019,370 338, .320 356, 600 1,241,600 906, 081 .323, 791 1,1.52,070 .328, 553 2,9.31.139 855. 895 4,57,717 567, 886 6,511,920 5,973,514 474, 363 1,291,703 613,084 1,395,651 491,7.35 544, 940 858, 476 1,, 578, 668 546, 752 474,516 601,525 671,172 879,946 288,926 1,. 520, 445 157,831 598, 393 287,992 226,635 1,032,8.39 935,955 1,299,752 648, 345 741,201 925, 7,39 880, 275 268, 174 66, 890 965, 229 105,. 524 1.071.396 715, 305 132,205 178,975 709,111 342, 022 85, 799 484, 921 399, 671 57,8.59 77, 134 107, 401 45, 327 22, 192 .58, 463 71,370 247,7.55 121, 189 31,718 .38, 477 80.826 169,041 .39,493 34,304 88,094 44,874 45, 759 31,547 242, 100 96, 527 98,814 331,592 160, 627 82, 970 43, 746 18. 401 115, 476 246, 759 73, 117 203. 678 36,754 41,799 121,075 105,282 34,883 90, 261 65, .348 155, 332 56.642 42.613 43.837 .533. 116 494. .585 23,892 51,342 .50, 399 118.009 .52. 157 49,719 99, 105 95, 632 .57,903 10,041 15,885 5,320 3,907 6,916 8, 694 20,841 10,979 2,926 3,244 9,718 17,093 4,789 6, ,311 14, 447 7,. 346 7,773 6, 709 .30. 107 9, 39S 16,223 26, ,599 10,508 12.661 4,. 375 11,615 28, 383 21,612 3, 1.56 3, 437 13, 784 10,812 2, 831 10, 822 5,945 19,076 7,792 5,727 5,620 64,223 i 43, .3.58 3,880 6.069 8,013 11,729 5,990 6, 103 10,702 10,825 5. 109 33,135 .39, 398 13,194 7,, 81 4 27,216 33,035 19 45 19.1 521 11 119 16 352 .36 151 04,9.55 ] 13 4111 12 623 33 .516 17 631 12, 4,37 8,945 90 320 45 485 36,989 17 034 46,497 30. 387 21 872 6 732 53 42 1 719 22 141 80 ,397 11 741 12 787 49,072 41 519 10,873 36 264 27 347 7(t 304 25. 2:« 17.1,S0 20.231 192,670 188,8,31 6,208 23.0li4 19,231 .59.114 20.845 19,286 40,667 38,971 28.405 1 5, 844 14,045 14,045 2, 375 8,430 87 189 59, 897 4, 682 6,033 3, 082 5,629 1.561 474 3. 720 1.090 5.028 866 30.070 3, 301 13, 156 .52, 838 52, 838 8.015 ■Valuation of personal property and "otlier property" included with that ot real proprrtv ^Exclu.sive of 872,000, valuation of the Pullman Company, not distributable by cnuntips. 4, 904 31 , 050 28.265 27, 323 10, 000 13,7.50 10. 801 15. 325 11.325 13,857 3, 045 19,611 1.798 106, 674 104,059 146 3, 758 719 1,6.57 1,123 65(1 7,069 2, 102 1,706 .$1,794,42: 4,016 6,354 2,128 1,.563 2.367 3.477 8, .336 4,792 I 1,170 1,298 3,887 6, 837 1.916 2.. 525 5.779 2.939 3,109 2,683 12.043 I 3,7.59 0, 489 10, 639 4,227 5. 065 1,750 1.122 4,646 11,353 2, 3.56 8, 645 1.262 i;375 5,514 • 4. .325 1.133 4.729 2.. 378 7.630 3.117 2.291 ' 2, 250 25,689 : 17,343 1, 652 2,428 3. 205 4,692 2,396 2,441 4,281 4, 3,30 2,044 24, 098 31, 721 10.640 8,908 20, 589 17.7.34 52. 194 11,821 11, .5,50 74, .527 17,817 12,371 30, 626 15,868 17,412 12, 344 79. 560 34.. 5,84 25,967 124.482 46, 497 26. 842 15, 749 7,742 40, 88.3 69, 254 14,468 05. 701 9, .595 10, 4.50 41,904 33, mi 8, 721 24, 589 26, 633 32,711 18.700 12,140 15,511 143,860 140.994 12.106 16.023 19,231 40,817 21,803 21,239 36, 386 39,404 20,639 948 WEALTH, DEBT, AND TAXATION. Table 9.^ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. AVE.ST \'ll!(JIMA— Continued. COUNTY OB MUNICir.\LITY. Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Parkersburg city Wyoming ASSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. $2, 420, 760 5, 132, 816 2,881,581 5,939,510 3,377,882 4,096,061 1,649,524 5, 252, 917 1,535,150 12, 660, 726 6, 542, OK 1,413,100 , Real prop- erty and im- provements. 51,231,160 3, 122, 813 1,893,088 2,538.915 2, 203, 248 2. 166, 935 1,211,005 2, 782, 741 1,170,629 8, 103, 540 4,427,390 1,087,091 Personal property. S536, 130 1,264,850 S46, 130 3, 288, 715 1.025,908 904,519 299, 858 1,984,361 324,971 3, 407, 272 2,114,045 326, 009 Other prop- erty. $653, 470 745, 153 442, 363 111,880 148, 066 1,024,607 1.38, 601 485, 815 33, .550 1,149,914 Total. $57,035 104, 861 70,080 101,. 546 64,813 64,117 38, 270 122, 022 40, .389 336,306 208, 036 28, 130 LEVIES OF AD VALOREM TAXES. Levy other than for schools. $6, 052 12, 842 7,204 14,849 8,445 10,240 4, 124 13, 132 $22, 271 40, 034 27, 375 28, 510 22,970 3.3,997 15, 670 48, .327 3,838, 20,110 31,652 1 116,479 16, 355 60, 187 3,533 . 8,479 $5, 472 16,568 9,278 14,2.34 7,726 4,868 1,320 8,610 783 ! 71,902 71,902 1.50 Levy for schools. County. Municipal. State. $2,421 5, 133 2,882 5,940 3, 378 4,090 1,050 5,253 1,535 12,601 6,542 1,413 County and minor civil divi- sion. $20,819 30,284 23, 341 38,013 22,294 10,916 15,506 46,700 14, 123 102,662 52,990 14,666 AVI.sCONSm . The state. SI. 504, 346, 000 51,226.376,973 ,$277,909,027 I 120,603,303 Adams Ashland Ashland city ' Barron Bayfield Brown Depere city Green Bay city. Buffalo Burnett Calumet Chippewa Chippewa Falls city ' Clark Columbia Portage city Crawford Dane Madison city Dodge Beaverdam city. Door Douglas Superior city. . . Dunn Menominee city. Eau Claire Eau Claire city. . . Florence Fond du Lac Fond du L;ic city. l-orcst Gates Grant Green Green Lake — . Berlin clty. lowa Iron .lackson .lelTerson Walertowncity. .Tuncau Kenosha Kenosha city. Kewn line'-' T.a Oosse J. a Crns^e city Lafavi'ttl- L.anKlade AnI icr'» city. riln .Mt-rrill city 1 Ma nltnwoc Ma.nitowoc city. Mara.thon Wau^au cit\'. .. . Marinette Marinette city. . 3,005,641 8,797,696 7,604,487 6,999,103 11,100,236 25, 063, 131 1,908,351 9, 464, 883 8,755,111 1,763,740 13,136,230 11,909,853 5,001.186 11,614.351 26,125,894 2,969,173 5,396,128 71,164,740 19,045,873 49,084,256 3,010,0.39 5,03.5,027 24, 234, 548 13,195,741 10, ,527, 883 2,607,638 13, 557, 319 7, 615, 031 2,327,141 39,881,079 11 , 510, .558 3,342 723 3, 123 4.50 28,947 749 25, 808 332 13, 256 132 2,077 3,W 17, 773 121 4, 405 319 0,008 190 34,622 2211 5,788,685 .S,.S45 936 19,228 42H 1.831 779 7.782 7311 .32,179 .5911 17,768 811,5 19,100.6(14 4, 823, 273 2, 2,80 .V22 1 5,846 817 ! 3,060 033 28,088,323 7,171 317 13,9,80 1.32 3,934,000 1 13,835, 7.56 0,216. 015 2, 430, 361 7,100,770 5.101,743 5,488,777 9.111,074 20,177,235 I 1,427,029 7,217,812 0,963,740 1,405,129 11,180,680 9,644,555 2,181,140 9,729,664 21,278,849 2,140,130 4,283,692 57,266,795 15, 571,. 371 41,615,979 1,737.725 4, 489,. 324 20, 481, 384 11,711,280 8, 180, 525 1,541,400 10,508,110 4,904,395 2,002,505 33,219,982 9,230,040 2,997,085 2,641.502 23,481.8,86 20,045,814 10, 707, 132 1,497,615 14,107.825 3,764,711 4, 828, 679 28, 181, 252 4, 0.59.. 390 7,043,118 15,761.319 1.425. ,301 6,472.434 25.367.738 11,. 576, 270 15,989, 7,S2 4, 026, 044 1,616.297 4, .501, 192 1,511.641 23,962,217 5,3,53,9:14 11,224,996 2,926,0110 10.874,218 :j, 8-14, 1180 575, 280 1,096.926 2,562,744 1,510,326 1,989,162 4,885,896 481,322 2,247.071 1,771, .371 348, 617 1,955,550 2,265,298 2,820,046 1,884,687 4,847,045 * 829.043 1,112,436 13,897.951 3, 474, 502 7, 468, 277 1,272,314 1,145,703 3,753,164 1, 484, 455 2,347,3.58 960, 2.38 3,049,209 2,6.51,236 .324.11:16 0.661,697 2,279,918 345, 1138 481,948 5, 465, 8113 5.762,518 2.4.89,1100 J 4 3,605.296 700,608 1.179,511 6,440,968 1,729,195 1,802., SI.'; :1,4I17. 110 i 406. 478 I,:il0,:i02 6.811. sill 11, 192,. 035 3,110,882 798,229 664, 226 1.345,025 1 , 548, 992 4, 726, 106 1,817,. 383 2,756,136 1,008.000 2, 961,, 5.38 2,37l,:a5 '/.'.v.'.'.'.'.'.'. 49,343 355, 397 203, 462 169,285 268. 431 368, 179 32,442 173, 261 107, 155 61,259 103,806 269,416 112, 5.50 210, 189 246, 738 41,568 109, 059 571,619 199,982 3.52, 704 48, 763 101,930 697, 233 562, 413 208, 940 75,229 374,781 236, 087 46,280 404, 680 161,148 68, 139 111,477 307,079 194, 455 136, 806 36, 354 175, 082 118, 082 139, 023 305,378 ! 86,829 j 150, 408 181 , 877 91,689 103, 253 017,256 238, 693 175, 438 129,142 41,049 233,145 107,062 380,241 148,8.30 370, .501 106,611 287, 628 155.400 $157,567 $3,702,959 315 921 802 733 1,163 2,626 178 1,014 915 183 1,.370 1,247 .384 1.210 2,7.30 290 665 7,454 2,072 5,141 330 690 2,639 2,107 1,103 300 1.420 009 244 4,177 1,002 350 327 3,032 2,703 1.389 220 1,802 41 18 029 3,1126 583 927 2,014 860 816 3,371 2,092 2,001 605 137 012 221 0,005 747 1,464 345 1,449 099 i 14,119 114,631 74,081 30, 654 79,131 84,842 5,628 31,386 19, 455 11,131 13,900 47, 683 14,033 30,937 39,806 4.398 29, 525 09, 186 19,2.31 55,297 3,016 21,268 201, 185 166,983 56, 485 9,903 66, 490 31,312 10.615 65, 696 15,759 23, 550 21,593 48, 017 23, 746 27,573 4,251 24, 184 23, 067 31), 1165 46. 243 28,217 21,949 9,442 19,2:12 99,533 61,795 :!2, 568 26, 363 7.220 56, 841 20, 206 67.891 16,808 74.609 15,084 61,847 2.I,,S.52 $9,341,974 $2,168,349 $5,133,514 14, 131 162, 484 49, 456 65,058 95, 431 171,627 16.697 87,603 42,159 19,898 42,014 127,227 72. 406 84, 801 88,240 20, 8.59 40, 158 245,216 107,162 126,998 27,887 39,564 258,611 215,:Vi6 74, 656 43, 300 182. 420 125. 400 14,214 1 106,990 86,291 27,078 4I1,,8,S3 115,7,52 115,912 .58, 538 16. 70S 63,088 53,071 51, 435 126, 183 62,222 55,324 75, 440 37,863 40,956 416.823 117,185 59.637 : 52,863 17,966 105,908 61,808 167,701 100,022 173,099 50,187 112. :C2 74,2.511 4,332 13,681 11,048 10,089 16,000 36,136 2,458 13,953 12, 591 2,529 18,934 17,167 .5,279 16.741 37.668 3,992 7,778 102,576 28, 613 70,750 4, 543 8,122 34,9:n 28,993 16,175 3,575 19,641 9,202 ; 3,354 57,486 1 13,790 4,818 4,502 41,726 37,200 19,107 3,115 25, 018 6,436 8,660 49,904 8,030 12, 7.50 27,716 11.922 11,218 46, 3,8,3 28. 797 27,531 0,9.52 1,879 8,428 3,044 41,351 10, 274 20,151 4,749 19,943 9,622 16,456 74,780 68,076 62,851 76,706 72,959 8,581 38,306 32,035 17,518 37,516 76, 192 19,848 70, 494 78,298 13,039 31,033 147, 188 43,004 94, 518 12,988 33,386 199,967 148,965 63, 531 18,131 104,910 69,504 16, 859 110,339 44, 306 12,337 38,172 98,553 64. 894 39,259 11,994 00,930 35, 040 39,234 79, 432 8,742 ,53, 190 54,758 31, 490 31,032 52, 146 28,824 53, 701 42, 469 13,847 61,356 21,783 100, 333 14,919 101, 178 30, 246 93, 007 40,971 lAssessrd valuation is that for local purposes, which differs from that on which sluti' and county taxes are levied. TAXATION AND REVENUE SYSTEMS. 949 Table 9.— ASSESSED VALUATION OF SPECIFIED CLASSES OF PROPERTY SUBJECT TO AD VALOREM TAXATION, AND AD VALOREM TAXES LEVIED BY SPECIFIED CIVIL DIVISIONS, BY COUNTIES AND BY MINOR CIVIL DIVISIONS HAVING A POPULATION OF OVER 4,000: 1902— Continued. "WISCON SIN— Continued. COUNTY OR MUNICIPALITY. Marquette Milwaukee Milwaukee city. Monroe Oconto Oconto city Oneida Rliinelander city. Outagamie Appleton city Kaukauna city — Ozaukee Pepin Pierce- Polk Portage Stevens Point city. Price Racine Racine city. Richtand Rook Beloit city JanesviUe city . St. Croix Sauk Baraboo city.. Sawyer Shawano Sheboygan Sheljoygan city. Taylor Trempealeau. Vernon Vilas Walworth Washburn. . . Washington Waukesna Waukesha city. Waupaca Waushara Winnebago Menasha city Neenah city Oshkosh city Wood Grand Rapids city. Marshfield city .\SSESSED VALUATION OF PROPERTY SUBJECT TO AD VALOREM TAXATION. Total. 84,661,344 349,082,648 171,881,364 12, 120, 238 7,809,389 2,203,373 7,061,647 1,899,884 32,061,758 13,289,000 3,312,900 14,995,433 2,741,422 10,895,915 6,399,564 13,225,464 3,6.'J0,6.50 3,893,011 36,761,931 16,614,110 8,910,294 51,066,795 6,046,016 9, 157, 271 11,995,084 21,785,036 3,793,646 2,894,411 8,188,075 41,698,564 12,484,881 5,017,459 10,068,993 12,583,178 3,038,142 38,540,952 2,781,704 23,087,201 42,888,512 3, 865, 744 13,693,580 7,332,034 46,041,341 2,044,880 3,046,515 17,965,739 9,326,361 2,083,400 2,637,584 Real prop- erty and im- provements. Personal property. $3,768,150 285,932,456 137, 404, 081 9,839,250 6.390,149 1,216,047 5,794,054 962,085 20,451,994 10,955,800 2,739,900 12,676,671 2,228,960 8,812,353 5,230,980 10,782,526 I 2, .566, 342 : 3,2.54,625 1 29,682,321 13,703,620 7, 188, 478 40,889,778 4, 609, .550 6,896,200 9,918,282 ; 17,483,364 2,774,176 2,512,349 1 6,741,771 34,022,8.58 ! 9,. 573, 707 I 4,308,831 7,994,739 9,867,792 2, .538, 975 31,078,088 2, 165,. 557 19,520,460 35,462,137 2, 919, 900 11,334,988 5,971,607 36,316,946 1,632,0.35 2,086,465 12, 604, 961 7,658,410 1,461,494 1,968,620 Other prop- erty. $893,094 63, 150, 192 34,477,283 2,280,988 1,419,240 988, 326 1,267,593 937, 799 5,609,764 2,333,200 673,000 2,318,762 612, 462 2,083,562 1, 168, 584 2,442,938 1,084,308 7,079,610 2,910,490 1,721,816 10,177,017 1,436,466 2, 262, 071 2,076,802 4,301,672 1,019,471 382,062 1,446,304 7,675,706 2,911,174 708,628 2,064,254 2, 715, 386 499, 167 7,462,864 616, 147 3, .566, 741 7,426,375 945,844 2, 358, .592 1,360,427 9,724,395 412, 846 960, 050 5,360,778 1,767,951 621,906 668,964 $65, 244 4, 420, 172 4,012,597 239, 562 1.57, 487 50. 678 140,655 62,316 419, 449 174,827 53,006 129,792 51,865 153,974 126, 885 214, 700 96,377 164,063 416, 459 217,691 141,068 159, 182 3.35, ,521 94, 626 262,630 88,475 611,700 44, 987 70, 070 305,418 240,329 52,085 39,564 LEVIE.^ OF AD VALOREM TAXES. Levy other than for schools. .537, .576 108,828 165,083 186, 706 267,502 84, 958 62,318 166, 756 459,0.55 168,011 1.57,442 200,376 99, 935 333,024 75,844 1 $488 36, 664 31,889 1,269 818 206 740 270 3, 358 1,106 276 1,571 287 1,141 670 1,385 419 408 3,851 2,020 933 5, .349 B33 959 1,2.56 2,282 397 303 .S58 4,368 1.413 526 1,054 1,318 318 4,037 291 2,418 4,492 753 1,4.34 768 4,823 236 412 2,212 977 164 I 207 County. Municipal. $14, 411 669,091 583,538 61,375 19, 697 4,899 30,874 13, 435 44, 579 14, 469 3,604 26,130 11,098 21,. 596 25,492 62,603 19,802 43,504 65, 225 32,104 23,797 68,608 8,123 34,611 32, 755 38,096 6,634 22,1.58 31,496 46,432 13,960 39, 450 33,146 48,771 29,660 46,400 20, 609 28,587 .56,892 9,699 54,920 15,835 97, 457 4,762 8,334 44,703 38,316 6, 507 7,752 $23, 660 2, 622, 210 2, 386, 538 88,852 77,994 34, 120 59,318 30,896 210,927 87,412 38, Oil 43,723 17,242 69, 080 46, 491 68, 167 48, 410 66,338 232, 112 127, 626 60, 169 2.50,923 .35, .528 82, 360 63, 790 114, 760 54, 739 16,000 67, 995 216, 205 123,595 70,020 69, 708 71,466 44, 350 116,023 22,932 .52,636 116, .347 49, 857 111,699 32, 269 302,2*6 26,459 .30, 042 151,342 108,338 22,865 12,093 Levy for schools. County and Jtatc. minor civil divi- sion. .$6,719 $19,970 .503, 163 689,144 438, 826 571, 806 17, 470 70, 696 11,2.56 47, 822 2,814 8,640 10, 178 39,446 3, 715 14,000 46,214 114,371 15,218 60,232 3,794 7,321 21,614 .36,748 3,952 19, 286 15, 706 56,451 9,225 45,007 19,063 63,. 582 5, 762 21,984 5,611 48, 202 .52, 988 62,283 27, 792 28, 149 12, 843 43,326 73,607 139,089 8,715 .55, 829 13, 199 33,954 17,290 70, 615 31,401 80,964 5, 468 17,720 4,172 19,686 11,802 64,605 60, 104 131,946 19,461 68,806 7,232 60,783 14,499 39,035 18,137 60,685 4,379 21,228 .56, .562 112,012 4,010 28,002 33,278 42,284 61,819 95,971 10,3.58 23,959 19,738 74,839 10, 668 29,035 66,363 140,771 3,243 10,287 5,674 25, 608 30,441 76,720 13, 443 79, 255 2,263 20,296 2, 8.53 16,6.59 WYOMII^G. The state. Albany Laramie (.-ity. Bighorn Carbon Converse . Crook Fremont. Johnson. . Laramie Cheyenne city. Natrona Sheridan Sweetwater Rock Springs city. Uinta Weston 4,485,764 1,908,887 2, 910, 194 5,080,029 2, .521, 802 2, 139, 891 2,033,380 1,996,894 6,344,930 3,188,666 1,989,406 2,614,174 4,208,165 1,. 567, 900 5,369,167 1,664,561 $14,892,124 $20,338,204 2,179,848 1,0.52,117 761,171 2,151,8.50 457, 622 626,198 581,487 609,760 2, 756, 9.30 2,280,713 447,213 1,061,230 1,197,670 '1,567,900 1,724,205 347,940 1,482,1.54 484,993 2,005,961 2, 069, 697 1,. 593, 869 1,183,789 1,443,966 1,351,838 1,970,070 .568, 772 1,471,719 1,187,249 1,312,003 m 2, 2^6, 246 1,039,643 $8,118,028 823,762 371,777 1.53,062 868,482 470,311 3.30, 904 7,927 35, 296 1,617,930 339,181 70,473 365,695 1,698,492 m 1,408,716 260.978 .51,074,337 5219,451 $.520,432 S62, 918 $24,383 824 7, 1,53 122, 138 64,066 .59, 757 96, 557 22, 709 10, 736 14, 733 26,718 .56,633 24,100 26, 192 .50,800 11,453 11,4.53 461 5,634 2, .523 1,074 1,637 2,857 28, 820 16, 703 16,734 11.. 548 64, 694 62,646 68,851 48,069 12, 767 10, .833 10, 294 10, 109 31,207 .34, 238 .30, .501 32, 200 1,680 (>) (■) 2, 56.5 1,419 1,204 1,144 1,123 17,621 16,371 26,912 2,072 181,745 105,769 49,210 76, 6.33 .32, 121 16, 193 10,071 13,2:54 74,553 37,467 25,,S62 37, 513 23,916 23,916 3, .571 7,299 3, .569 1,794 1,119 1,470 47, .587 26,400 8, .587 17,117 91,043 32, .343 108, 903 44,091 21,. 304 7,9.38 27, 182 8,376 ,54, 716 20, .387 41,240 24, 777 2,367 882 3,020 931 12,656 3 136 5,019 1,321 32, 442 S.6S6 1 No report. 2 Valuation of personal property and "other property " included with tbat of real property. GOVERNMENTAL EXPENDITURES AND REVENUES (951) PART IV. GOVERNMENTAL EXPENDITURES AND REVENUES. INTRODUCTION. In compiling and presenting its tables of payments for the expenditures and of receipts from revenues by the National, state, and local governments, the Bureau of the Census has kept in view two distinct objects: First, to provide fairly comparable statistics of the financial transactions of the several political units; second, to give, for each of those units for which detailed statistics are presented, that information which an accountant strives to exhibit in his summai'ies of commercial transactions on the books of private busi- ness concerns. These objects have been accomplished only in part, and after encountering many difficulties. Governmental accounting in the United States is gen- erally conducted, as it has been for many years, solely from the fiduciarj^ point of view; in other words, accounts are kept with the primary object of showing that there has been no illegal use of money, without an intelligently directed eflfort to secure and present an analyzed exhibit of the sources of revenue or the costs of government. Financialtermssuch as "expenses," "expenditures." "revenues," and "income" are frequently used, in the report of a state, city, or other subdivision, with two or more meanings — one approximating the significance the terms bear in the commercial world, and the others quite different therefrom. Under these circumstances, to give detiniteness to its reports, and to lay the foun- dation for truly comparable statistics of governmental transactions, the Bureau of the Census at an early date and in a tentative way determined the significance to be given to all the principal financial terms which it employs. That significance was based upon the usage of the best writers on commercial accounting, modified to meet the special requirements of governmental accounts. In conmiercial accounting the financial terms here referred to are readily separable into two classes — one used exclusively in connection with transactions which concern only the individual, firm, or corporation in whose books of accounts they are employed, and the second used both for such transactions and for those which are primarilj^ in the interest of others. The first includes such words as "expenses," "outlays," "income," and "revenues;" the second, such words as "payments," " disbur^ments," and " receipts." SIGNIFICANCE OF SPECIFIED TERMS IN COMMERCIAL AND IN GOVERNMENTAL ACCOUNTING. The following definitions embody the results of a study of the technical terms used in the most progressive commercial accounting, and of the adaptation of such terms, by the Bureau of the Census, to the special conditions associated with governmental accounting. COMMERCIAL ACCOUNTING TERMS. Expenses or revenue expenditures. — "Expenses" or "revenue expenditures" are the costs, paid or payable, incident to the management and operation of the busi- ness or enterprises of individuals, firms, and corpora- tions, and the costs of replacing, renewing, repairing, and in a general waj^ keeping up the efficiency and serv- iceabilitj^ of their fixed or capital assets. They are the aggregate amounts, paid or paj^able, for the purposes specified, for which no permanent or subsequentlj^ convertible value is received. The term "expense" is quite generallj' used by trading concerns, while that of " revenue expenditure " is most frequently' emploj'ed b}' nontrading entei'prises. Capital expinidlturrx^ <>r caj>ltal outlays. — " Capital expenditures," or "capital outlays," are the costs, paid or payable, incurred bj' individuals, firms, and corpora- tions in the acquisition, construction, or extension of their plant and assets more or less permanent in nature, such as lands, buildings, machinery, equipment, etc. (95.3) 954 WEALTH, DEBT, AND TAXATION. Such expenditures or outlays involve the exchange of an asset for a liability or for another asset, leaving- the "capital," as understood b}' accountants, unchanged. Expenditures. — The word "expenditures," when un- modified by a limiting designation, has a signification which includes expenses and capital outlays, as above defined. The distinction between revenue expenditures and capital expenditures, as stated in the definitions above, arises from the usage of nontrading concerns in making expenses chargeable against income in a revenue account, while outlays are reported in accounts with capital. Income. — "Income" is the total of amounts received or receivable by individuals, firms, or corporations in the form of profits, earnings, rents, or interest in connec- tion with the business or enterprises conducted by them; in short, it is the general term including profits, earnings, rents, and interest. Revenue. — "Revenue" is the designation given by some accountants to the net amounts received or receiv- able by individuals, firms, and corporations, in connec- tion with the business or enterprises conducted by them; in other words, it is the excess of gross profits, earnings, rents, and interest over expenses and losses incident thereto. The word revenue is also quite generally em- ployed by accountants as a designation of the summarj^ account of nontrading concerns, and as an adjective limiting expenditures, as in the first definition given above. Payments. — As the term was originally used, a "pay- ment" was the satisfaction of a claim or debt, or the compensation for value received in goods or services. According to present usage, a payment is primarilj' (1) an amount of money or its equivalent paid out by an individual, firm, or corporation in fiscal transactions; but the word has also the closeh' allied meanings, (3) the discharge of an obligation, in money or its legal equivalent, in return for value receiv^ed; and (3) the act of delivering money or its equivalent in return for value received or in settlement or discharge of claims. Further, in any of the three waj's suggested by these definitions of the word, individuals, firms, or corporations may make payments either in meeting their own expenditures or outla5^s, in liquidation of their own obligations, or as agents or trustees for others. DlsbnrHementsi. — Originally the word " disbursement" signified the taking of money from a common purse by one having authority so to do. As now used, the mean- ing is identical with the first of the three given above for payments; but for expressing the facts set forth in the second and third meanings given for the latter term the word disbursement can not properly be employed. Receipts. — "Receipts" are primarih' amounts of money taken in by individuals, firms, or corporations in their fiscal transactions; but the term is applied also to the act of taking or accepting money or its equiva- lent. Further, in either of the two ways suggested by these meanings of the word, individuals, firms, or cor- porations may receive money or its equivalent either as part of their own income, or as the proceeds of a loan, or as agents or trustees for others. GOVERNMENTAL ACCOUNTING TERMS. Exjyenses. — "Expenses " are the costs, paid or payable, exclusive of the cost of permanent improvements and public works, incurred by nations, states, and munici- palities for services, rents, and materials purchased or otherwise obtained for the maintenance and operation of government and for the conduct of the business undertakings for which they have constitutional or statutory authority. Governmental expenses are in all respects identical in character with commercial ex- penses, being the costs of materials and services from which no permanent or subsequently convertible value is received. Outlays. — "Outlays" are the costs, paid or payable, incurred by nations, states, and municipalities in the purchase of lands, in the purchase or construction of buildings and other structures, and in the equipment, improvement, and additions to public works which are more or less permanent in character, and which are used by the nations, states, and municipalities in the exercise of their general functions or in connection with the business undertakings conducted by them. Governmental outlays partake of the nature both of commercial expenses and of commercial capital outlays. Like commercial outlays, they are to secure more or less permanent acquisitions; but unlike them, they do not secure property applicable under any ordinary condition for meeting liabilities. Further, they are alwaj's a legal charge against revenue, while capital expenditures in commercial undertakings are always recorded in the accounts with capital. Ej'ptnditnrcs. — "Expenditures" are the costs, paid or payable, which are included under the two terms " expenses" and " outlays." Income. — "Income" is the amount or amounts re- ceived or receivable b}' nations, states, and municipali- ties, in cash or other form, as recompense for services performed, or as profits, earnings, rents, or interest in connection with i)roductive enterprises or properties conducted or managed by them. (See definition of "commercial revenues," page 957.) Revenues. — "Revenues" are the amounts received or receivable by nations, states, and municipalities, in cash or other form, for meeting their expenses and outlays, from the exercise of their powers of taxation and police control, from the performance of services for compensation, and from the conduct or management of productive enterprises and properties. Payments. — A "payment" is primarily (1) an amount of money or its equivalent paid by nations, states, and municipalities in fiscal transactions; but the word is EXPENDITURES AND REVENUES. 955 also employed in governmental accounting' with other meanings, (2) the discharge of an obligation, in money or its legal equivalent, in return for value received, and (3) the act of delivering money or its equivalent in return for value received or in the discharge or settle- ment of claims. Further, in any of these three ways, nations, states, and municipalities may make payment either in meeting their own expenditures or outlays, in liquidation of their own obligations, or as agents and trustees for others. DtxlmrHeinenU. — In governmental accounting the word "disbursement" is used with a meaning identical with the first of the three given above for " payments;" but for expressing the facts set forth in the second and third meanings given for that term the word can not properly be employed. Receipts. — In governmental accounting, "receipts" are primariljr amounts of money taken in by nations, states, and municipalities in their fiscal transactions; but the term is applied also to the act of taking or ac- cepting inonej' or its equivalent. Further, in any of the three waj's suggested by these meanings of the word, nations, states, and municipalities ma}^ receive money or its equivalent either as part of their own revenue oi' as the proceeds of a loan, or as agents or trustees for others. CLASSIFICATION OF GOVERNMENTAL EXPENSES AND REVENUES. BASIS OF CLASSIFICATION. The most fundamental of the many classitications of expenses, outlays, revenues, payments, and receipts of governments is that according to the nature of the gov- ernmental activities and transactions with which asso- ciated. As has been pointed out in Census Bulletin 20, from the standpoint of the student of economics the activities and transactions of a nation, state, or munici- pality are of two radically different types; these are here classified as arising from general fimctiovx and from eejiii me reifd functions. The ijeiiei'dl functions of a nation, state, or nmnici- pality are those which are, as a rule, performed for all citizens alike, without any attempt to measure the amount of benefit conferred or the exa(^t compensation therefor, the expenses being met by revenues obtained principally from compulsory contributions levied with- out regard to the benefits which the individual con- tributors may derive from anj' or all governmental activities. Most functions of this class are essential to the existence and development of government and to the performance of the governmental duty of pro- tecting life and propertj' and of maintaining a high standard of social efficiency. Chief among such activi- ties are those of general government; the protection of life, health, and property; the care of the defective, delinicjuent, and dependent classes; the education of the young, and the performance of other duties of a similar nature; the purchase of lands for government buildings, parks, and streets; the erection, equipment, and management of state capitols, county courthouses, city halls, and other buildings for general govern- mental uses; and the purchase or construction and operation of electric light and gas works for the exclusive purpose of lighting the streets and govern- mental buildings, and of other structures and plants, such as printing offices, police and fire telephone sys- tems, and bridges; for furnishing free of charge any commodit}' or service required by the government in the common interest of all its citizens. In the same categorv are included the opening, grading, paving. and curbing of streets, and the construction of drains and sewers, where such public improvements are made at public expense, without conferring upon particular individuals measurable special benefits for which, in the opinion of the proper authorities, compensation should be exacted bj^ the government. To the same general group belong the making and pa3dng of loans and the payment of interest thereon, where such loans are made in connection with the other activities and transactions mentioned. The general functions of nations, states, and munici- palities may be classified in a great variety of ways, according to the point of view from which considered. The primary' classification of general functions of municipalities, which was adopted b}^ the Bureau of the Census, is based upon prior studies of the subject by Prof. Adolph Wagner, of Germany, set forth in his FiniimwlssenscJidft, and reviewed by Prof. Frederick R. Clow in the Quarterly Journal of Economics for July, 1896. The earlier treatment of the subject by American economists was ably discussed by Prof. L. S. Rowe, of the University of Pennsylvania, before the conference of the National Municipal League in 1899. As a i-esult of these studies and of conferences between accountants, economists, and others connected with the National Municipal League that organization arranged a tentative classification which was made the basis of the one later adopted bj^ the Bureau of the Census and vised in its statistics of municipal finance in Bulletins 20, 45, and 50. The classification used in this report for the National and state governments is substantially as given by those governments, with such minor changes in the case of the state governments as were necessary to a uniform arrangement of the data. A more condensed classifi- cation was used for the financial transactions of counties, which are reported in the last volume. A still more condensed clas.sification is adopted for those tables of this section which summarize the payments for expenditures and receipts from revenues for state, county, and local governments. The coinme)'c!alf(neti(ins of a nation, state, or numii'i- 956 WEALTH, DEBT, AND TAXATION. pality include those which create trade relations, industrial or semiindustrial, between the nation, state, or municipality and the general public, including other civil divisions. Among the transactions which arise from the exercise of such functions are those involving the loan of public money at interest, the use of public property for compensation, the sale of any commodity or article of commerce, or the performance of any work or service for pay. All these transactions involve the performance of some service ])y the National, state, or municipal government, or the granting of some favor by such government, for special compensation, whether the service or favor be primarily for this service or favor, or for the revenue to be secured; none of them is essential to the existence and development of the gov- ernment, though they may be made to contribute to its support. Commercial functions, together with the commercial and semicommercial transactions which arise from them may be grouped into three subclasses — indu>ifrles, inrentinents, and vpvcial services. (1) Industries are those activities of nations, states, and municipalities — as the United States postal service, the national railroads of many European nations, the liquor dispensarj^ of South Carolina, and such munici- pal activities as waterworks, electric light and gas works, and street railway's — which are organized as more or less complete departments or offices of cities for the purpose of furnishing economic utilities to indi- vidual citizens or to other civil divisions on terms in- volving such a compensation as may be determined by consideration of public policy'. Such activities of cities are generally referred to by British writers as munici- pal trading. Those of nations, states, and municipali- ties are also frequently called quasi private industries or enterjjrises. As economists use the term, a quasi private industry or enterprise of a nation, state, or municipality is one in which the purpose of realizing a net income or profit controls the method of manage- ment and determines the charges, as in a private busi- ness of similar character. In this strict sense of the term there are few, if any, quasi qirivate industries or enterprises in the United States, the greater number of National, state, and municipal industries established in America having been called into existence solel}- or principally to promote the welfare of tiie citizens. Hence the Bureau of the Census uses the term " indus- tries " to include not merely those properly designated as quasi j>rivate, as defined above, but all departments, offices, or activities organized by nations, states, and municipalities to furnish utilities to their citizens for a compensation, without exclusive regard to the question of profit. (2) Under i.nwstments are included all transactions of National, state, and municipal governments connected with the purchase, sale, or possession of real property or securities held exclusively for investment purposes, and the loan of public money to individuals, corpora- tions, or other civil divisions. Such transactions are of two classes: First, those of the sinking, investment, and public trust funds in which or through which the nation, state, or municipality invests money for the sole purpose of deriving interest, rent, or other income therefrom; second, the transactions of a more tempo- rary character by which the National, state, or munici- pal government receives interest on current cash de- posits and on deferred payments of taxes and special assessments. (3) Special services include all activities and transac- tions, other than those included in (1) and (2), which are engaged in by nations, states, or municipalities in the in- terest of the general public, but which confer measurable special benefits — or what are arbitrarily so regarded — upon particular persons, natural or corporate, for which compensation is exacted. These services include the opening of highways; the construction of pavements, sidewalks, drains, and sewers; the sprinkling of streets, and similar services, the payments for which are en- forced by means of special assessments. In the same category belong also all services or special benefits ren- dered to private individuals or to other civil divisions under legal regulations, and paid for by fees, charges, rents, privilege rentals, and kindred remunerations. It should be noted that special services, as above de- fined, are always performed or rendered in addition and incidental to the regular work of the various de- partments and offices. Receipts therefrom are always classified according to the office or department render- ing the service, since the corresponding expenses can not, save in rare instances, be fulh' separated from the other expenses of such department, office, or industry. EXPENSES. Governmental expenses and revenues, when classified by the governmental functions Avith which thej' are associated, are primarily arranged in groups to which are given the designations "general" and "commer- cial." General e.vpeiises. —The general expenses of nations, states, and municipalities are those incurred by their governments in connection with the exercise of their general functions. These expenses and the payments thereof are subdivided according to the office or depart- ment on whose account they are incun-ed. (See Cor- porate payments, page 957.) Covniiti'cial e.ipeiises. — The commercial expenses of nations, states, and municipalities are those incurred by their governments in connection with the exercise of their commercial functions. They are divided into three groups, corresponding to the three subdivisions of commercial transactions. (1) Industrial r.cpenses are the total costs of the operation and maintenance of the industries of a nation, state, or municipality, including the cost of materials EXPENDITURES AND REVENUES. 957 used and the interest on loans made specificallj' for such industries. (2) InvestDient expenies are the total cost of the admin- istration of the sinking, investment, and public trust funds of a nation, state, or municipality, including in- terest paid on loans made for socurities or properties purchased for those funds. (3) S-pecial service expenses ai'e the expenses incurred by a nation, state, or municipalitj^ in connection with special services performed or provided by any of its departments or offices other than an industry, including the interest on loans which are to be met from the pro- ceeds of special assessments. KEVEXUKS. General nrenues. — The general revenues of nations, states, and municipalities consist of those compulsory or voluntary contributions of private individuals or corporations, levied or collected, to defray the general cost of government, and not conditional upon the per- formance of any specific service to the individual con- tributor. (For classification of receipts from general revenue by sources, see below.) Coiiimerclal reivnnie>i. — The commercial revenues, or income (see definition, page 954), of nations, states, and municipalities are those derived in connection with the exercise of their commercial functions; thej' are classi- fied according to the character of the transactions and activities from which they originate. They are here divided into three subclasses, to which are applied the specific designations of industrial, investment, and spe- cial service income. (For classification of receipts from commercial re\'(!nues, or inconi(% by sources, see page 959.) (1) Industrial income is the total gross earnings of the industries of nations, states, and municipalities. (2) Investment Income is the total income from the investments of nations, states, and municipalities. (3) Special sercice income is the income derived by nations, states, and municipalities from special services performed or provided by departments or offices other than industries. It is of two distinct classes, according as it is available for meeting special service expenses or special improvement outlays. CLASSIFICATION OF OOVERNMENTAL PAYMENTS AND KECKIPTS. It has already been noted that the statistics of finan- cial transactions of the National, state, and local gov- ernments compiled by the Bureau of the Census are primarily statistics of governmental payments and re- ceipts. Those payments and receipts are, however, variously classified, the first and most vital classification being that which shows approximatelj' the amount of the duplications which result, on the books or in the printed reports of governments, from the inclusion of transactions between the various departments. For this purpose payments and receipts are separated into those to and from the public, and those to and from the branches or departments of government. To the latter is given the specific designation generallj' employed for that purpose — "transfers." Payments to and receipts from the public are further subdivided into two general classes to which are given the specific designations "corporate" and " tem- porary," as defined below. CORPORATE PAYMENTS. li\\ts from licenses and per- mits, the Bureau of the Census has tabulated all rev- enues collected from persons, natural or corporate, hy reason of the business where such collection is asso- ciated with and enforced by the granting of a license or permit to engage therein, and where the granting of such license or permit is a condition to the transaction of business, to the following of a trade or industrial calling, to the performance of an^^ act, or to the be- ginning of any undertaking. The revenues from licenses and permits include — according to the analysis of most writers on public finance — a tax, as already defined, and a fee or charge, as defined on page 960; the fee is the payment for the clerical labor of issuing and recording the license or permit and of supervising the exercise of the general privilege granted thereby, and the tax is the excess over the fee. In no case,' however, is it possible to derive from government records a segregation of the fees and taxes which — according to the foregoing eco- nomic analysis — are connected with the granting of licenses and permits. Accordingly, inasmuch as the receipts from licenses are for the most part and those from permits very largely of the nature of taxes, the whole are tabulated as receipts from general revenues. An added reason for so tabulating them is the fact that while receipts from fees are always exclusivel}' in re- turn for services performed and not for general privi- leges granted, receipts from licenses and permits are primarily in return for general privileges granted and only incidentally for services performed. Both licenses and permits are issued quite generally to assist nations, states, and municipalities in enforcing compliance with statutes, regulations, and ordinances for the preservation of public morals and for the pro- tection of life, health, and property, though, as a rule, this fact is more readily perceived in connection with permits than with licenses. Of general privileges granted chiefly for enforcing police regulations and classed in the Census report as licenses, mention should be made of dog licenses, good for a year, and permits to minors under the curfew laws, also good for a 5'eiir. The former is placed in a class by itself, while the lat- ter is included, together with licenses associated with pleasure or recreation, such as those for hunting and fishing, under the designation general licenses. Receipts from permits are sometimes only nominal, the amount collected being barely sufficient to cover EXPENDITURES AND REVENUES. 959 the cost of issuing and recording them and of super- vising the exercise of the general privilege granted. For this reason some writers on public finance classify them as fees. In most states I'evenues collected in connection with the granting of licenses and permits ai'e referred to as "receipts from licenses and permits;" in a few, how- ever, they are designated as ' ' privilege taxes " or "occupation taxes." The receipts from licenses and those from permits are shown separately in the tables of this report, principall}^ to enable students of the subject, in their analysis of the Census reports, to classify permits according to their own judgment. With receipts from licenses are included those from general privileges granted for the management or con- duct of a business or occupation, such as that of a hotel keeper, a plumber, or for the keeping of a billiard table for gain; such privileges are usually granted for a specified period of time, as for a j'ear, a month, or a day — the greater number being issued for a year. With receipts from permits are included those from general privileges granted for the performance of some specific act, the nature of which is exactly defined, and the performance of which terminates the grant, as the erection of buildings, the making of connection with sewer and water pipes, the moving of buildings, the burial of the dead, and the like. T'enaltles, fines, and forfeits, which are among the minor sources of the general revenue of governments, are all collected as punishment for failure to obey civil and criminal laws and local ordinances, and hence might all be termed "penalties," in the broadest mean- ing of the word. Under this head are included penal- ties collected by reason of the failure of taxpayers to meet their taxes within the time required by law; all tines collected in criminal courts; and forfeits in crim- inal and civil transactions, such as forfeits in criminal bonds, forfeits in contractors' bonds, etc. Under the head of receipts from subventions and gj'cmts, the Bureau of the Census tabulates as receipts from subventions all amounts which are received by states and municipalities from the nation or other civil division superior to themselves with the distinct under- standing that the money so received shall be employed for supporting some particular governmental service, as that of schools, libraries, or armories; and as receipts from grants, those amounts received from such civil divisions without any condition attached to the gift. Receipts from donations and gifts are those amounts gratuitously paid by individuals or corporations to National, state, and local governments for general and specified governmental purposes. In law the word "donation," rather than "gift," is most frequently employed in referring to voluntary contributions for specified purposes, made through the instrumentality of a formal deed or contract. So far, tlien, as donations and gifts have diflerent meanings, the former may he said to approximate that of governmental subventions, and the latter that of governmental grants. Receipts frain ciniuiiercial receiiues. — As already ex- plained, the commercial revenues of a nation, state, or municipalitj^ comprise the income from industries, investments, and special services. The receipts from industrial income are classified with respect to the in- dustry from which they ai-e derived— as waterworks, electric light works, etc. The receipts from inred- ment income include the rent, interest, and dividends received from real estate or securities held by the government as investments. The receipts from special serrice incoini', other than those derived from special assessments, are subdivided according to the ofiice h}' which the service is furnished. Special assessments are compulsory contributions levied, under the taxing or police powei-, to defray the cost of a special public improvement or public service undertaken primarilj^ in the public interest. They differ from taxes in being apportioned according to the assumed benefit to the individual for whom the service is performed, or according to the assumed increase in the value of the property afi'ected by the improvement. The above is a classification, mainly from the admin- istrative standpoint, of the receipts from commercial revenues. These receipts may be classified also with reference to their typical form or character. So classi- fied, thej^ are frequently referred to in popular lan- guage, in the technical works of accountants and in legal enactments and governmental accounts 'daj/ricis, fees, charges, special assessments, etc.; these classes of receipts all represent compensation for commodities or services sold or special benefits conferred hj the government. Rrice is the general designation which writers on public finance give to compensation for services or com- modities sold )jy the government. The compensation for a service or commodit}^ sold by a government in the same way that a private individual would sell, is referred to by writers on public finance as a quasi private price; while the compensation for a service or a commodity furnished by a government primarily for the special benefit of the individual, but secondarilj' in the interest of the community, is desig- nated by them pjd>lir price. Public prices are of three distinct classes: Thej' maj' be (1) what is designated in the commercial world as monopoly prices, representing more than the cost of the service or commodity furnished; (2) prices established to cover the cost of the service or commoditj-; or (3) prices providing the service or commoditj^ at less than cost. In the first case the price includes a tax, and in the second and third it approximates a /tv; in the first, the service or commodity furnished assists in collecting a tax as a contribution to general revenue, and in the 960 WEALTH, DEBT, AND TAXATION. third, it is in part paid for from such revenue. In all cases of public price, the free contractual relations of private life are modified by the monopoly exercised by the government. Although the distinction given above between quasi j>rivate and public prices, as well as that mentioned in referring to the three classes of public prices, is valu- able from the standpoint of the student of public finance, it can not at the present time be made of any practical value in the domain of governmental statistics. Of sources of commercial revenue that involve the element of price, mention is made of sales^ interest^ n^nU^ special privileges ot various kinds, .s«/t.v of such privileges, privll ege retitaJx, lahor, manufactures, rates, and tolls. Of the foregoing, sales, interest, and rents generally come within the definition of quasi private price, the others within that of piihlic price. The prices connected with investments are therefore quasi priiKite; those connected with industries ai'e more largely j;wJ/ic/ and those connected with special serv- ices are quite variable, depending much upon the nature of the special services rendered by the individual nation, state, or municipalitj^ In tabulating the receipts from sources involving the element of price the Bureau has observed the following distinctions: Under sales are included sales of real estate of the nation, state, or municipality; sales of securities belong- ing to their sinking, investment, and public trust funds; and minor sales bj^ the various departments and indus- tries of their discarded equipment, and of material dis- carded in connection with the different activities of the government. Under interest and rents are included all receipts of nations, states, and municipalities corresponding to those commonly so designated in private finance. Re- ceipts from so-called interest levied on account of non- payment of taxes and special assessments at the time required by law are, however, tabulated as interest when collected at the legal rate of interest in the several divisions collecting the same, and are tabulated as "tax penalties" when collected at a higher rate. Itecelpts frovi special serrire privileges include all periodical receipts, other than general and special prop- erty taxes, which are collected from individuals or cor- porations enjo^'ing the special privilege of using the highways for providing some public service, such as that furnished hy street railroad, subway, electric light, telephone, and water companies. All receipts from individuals and corporations in payment for special service privileges sold outright are designated as receipts from special service prirll ege sales. The receipts derived from sjx'clal scrrlce priclleges and special service ]>rlrll ege sales, which are commonly spoken of as taxes, differ from taxes in being paynaents for services and also, in the majority of cases, in being voluntary or contractual instead of compulsory .> How- ever, when a payment made by a public service corpora- tion to a nation, state, or municipality is in lieu of all taxes, or is levied upon franchises classed as property, and at the same rate as other taxes, such payment is included among general or special property taxes; where the amount so included is known, it is given in the text accompanying the tables. Under pxrivilege rentals are included all periodical receipts from licenses other than those defined above as receipts from special service privileges, which, in addition to conferring the privileges usually bestowed by such instruments, grant the use or enjoyment of, or right upon, some property of the government granting the same, as the streets, parks, or public buildings. Receipts from minor privileges include all periodical receipts collected, without the gi-anting of a license, from those enjoying special privileges in or upon the public highway's, other than receipts derived from pui- llc service privileges and pahllc serrlce privilege sales. All receipts from minor privileges sold outright are designated as minor privilege sales. It is to be noted that practicallj^ the only respect in which minor privi- leges and minor privilege sales differ from privilege rentals is that privilege rentals always involve the issu- ing of a license, which in the other cases is not issued. Special service privileges, privilege rentals, and so- called minor privileges differ from genei'al privileges — referred to on page 958 as gi'anted by licenses and permits, in that while the bestowal of the four classes of privileges always involves the right to conduct a business or to perform some act, the bestowal of a special service privilege or a privilege rental or minor privilege gives — what the general privilege does not — the right to use some property of the nation, state, or municipalit}^ making the grant. All receipts included under lahor, manufactures, rates, and ty inmates of charitable institutions. Receipts from manufactures include the receipts from the sale of articles manufactured in penal and charitable institu- tions. Receipts from rates include all payments for water, electric light, gas, and other utilities furnished by governmental industries. The word ' ' toll " has been used exclusively to designate the specific charges made for bridge and ferry passage across streams and harbors. Fees and citarges, as distinguished from taxes, are compulsory contributions of wealth which are exacted from persons, natural or corporate, to defray a f)art or all of the expense involved in some service rendered bv the government. EXPENDITURES AND REVENUES. 961 The greater portion of the amounts classified by the Bureau of the Census as fees is for services which can be performed only bj' governments. They are mainly clerical in character, and their cost is so well established that the payments therefor, which are made in advance and are often only nominal, are fixed by statute or ordi- nance establishing a scale of fees. In contrast with the foregoing, the amounts classified as charges generally represent payments for services which are similar in character to those rendered b}' one individual to another in private life, and as a rule are other than clerical in nature. With few exceptions the amounts to be charged for such services are definiLelv established onh' upon completion of the work or service. Among the special services of governments paid for by charges are the making of connections with sewer and water pipes and the removal of snow from sidewalks. In passing it should be mentioned that a great pro- portion of the receipts from fees and charges, as tabu- lated by the Census, approximate in character, if they are not identical with, those to which is given above the designation of price. However clear in theory may be the distinction between these two classes of revenue, in practice they so merge one into the other that the drawing of a hard and fast line between them was found to be as impossible as it was in the case of piihlic and quasi prlvah; price. The diversity in the public policies of different governments produces a corresponding di- versity in the methods of performing any given service and of exacting compensation therefor, as has been pointed out l)y Prof. E. R. A. Seligman and othei'. writers. As a result, that which is a "price'' in one city is a "fee" in aTiother, and vice versa. TFIMPORARY PAYMENTS AND RKCEIPTS. In the Census terminolog}', teiiiporary paynieids and receipts of nations, states, and municipalities are those which are not connected in a vital way with the aggre- gate activities of their various departments and indus- tries. They are of three general classes : (1) Those payments, in revenue and expense accounts, that represent no part of the costs of governmental operation or maintenance ; and those receipts, in such accounts, which constitiite no part of the contributions from revenue for meeting such costs. Thei-e are three subclasses — {a) payments by and receipts of nations, states, and municipalities in correction of error, to which the Bureau of the Census applies the specific designation "refunds," and the previous counterbal- ancing receipts and payments in error; {h) receipts from anj' interest on government bonds sold that has accrued at the time of sale, and the counterbalancing payments at the next interest settlement; and (c) pay- ments by sinking, investment, and public trust funds, of interest on investments purchased that lias accrued at the time of purchasing, and the counterbalancing receipts at the next interest settlement. 932—07 61 (ii) Those payments and receipts that are connected with the purchase and sale of investments and fixed assets? and with loan transactions. They are payments and receipts which neither add to nor lessen the aggregate assets or liabilities of nations, states, or municipalities, but merel}^ change the form or evidences thereof. There are three subclasses — {a) receipts from the sale of and paj'ments for securities or other property pur- chased on investment account by sinking, investment, and public trust funds ; (h) receipts from the sale of bonds or other evidences of governmental indebtedness, and counterbalancing payments of equal amounts for refunding or redeeming outstanding obligations ; (c) receipts from the sale of a fixed property, as real estate, and the counterbalancing paj^ments for the purchase of other properties, or deductions therefor made on the balance sheet from the aggregate value of fixed posses- sions. (3) Payments by and receipts of a nation, state, or municipalitj' acting as agent or trustee for private in- dividuals or for other civil divisions are those which include the payment and collection of taxes for other civil divisions, and all payments and receipts in a pri- vate fiduciary capacitJ^ It should be noted that of the mone^^s received from special assessments or as deposits in payment for a,r\j service performed or to be performed by a government, either directly or through a contractor, only such amounts as are later returned to the contributors, and thus belong to class (1) mentioned above, constitute temporary or accounting receipts and paj'ments; the amovmts similarly received and actually expended in payment for such service constitute corporate receipts and payments. In Census Bulletins 20, 45, and 50 all temporary payments and receipts are caref uUjr separated from the corporate payments and receipts, so as to show the net contributions from the public for the support of gov- ernment and the net costs of that government. In the report relating to county payments and receipts which is presented in this volume, such separations are only partially accomplished; temporary payments not thus eliminated from the report of count}' payments and receipts do not, however, materially affect any of the totals shown in this volume. Small amounts of such temporary pajaiients and receipts are doubtless in- cluded also in the Census exhibit of state payments and receipts; the aggregate is not sufficient, however, to modify materially any conclusions that may be drawn from the figures as published. TRANSFER PAYMENTS AND RECEIPTS. Payments to and receipts from divisions, depart- ments, industries, funds, and accounts of governments have alreadj' been referred to and given the specific definition of transfers. Transfers are of four principal classes — service, loan, interest, and general. 962 WEALTH, DEBT, AND TAXATION. Service transfers are transactions between two divi- sions, departments, offices, industries, funds, or ac- counts of a nation, state, or municipalitj', in which are performed some service hj one division, .department, office, industrj', fund, or account for another and re- ceives pay or credit therefor. They include all labor furnished by one industry or department to another and all articles so furnished that are produced by such department or industry. Sales of government securities by a nation, state, or municipality issuing the same to one of its sinking, in vestment, or public trust funds, or by one of these funds to another, or to the government, are spoken of as loan trjcmisfers. The payment of interest on government securities by a nation, state, or municipality issuing the same to one of its sinking, investment, or public trust funds, or by one of these funds to another, or to the govern- ment, are called interest transfers. All transfers of money, material, or credit between any two divisions, departments, industries, offices, or accounts of a nation, state, or municipality, not involv- ing the performance of a service, such as associated with service transfers, or involving the payment of money on account of the principal of government secu- rities or the interest thereon, as defined above for loan and interest transfers, are by the Bureau of the Census referred to as general transfers. PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES. The tables relating to governmental payments and re- ceipts presented in this part of the Census Report on Wealth, Debt, and Taxation ai-e, with the exception of those of the National, state, and county governments, merely exhibits of payments for governmental expendi- tures and receipts from revenues. The tables for the National, state, and countj- governments contain ex- hibits of their cash balances at the beginning and close of the fiscal period, and payments and receipts desig- nated in the Census terminology as "temporary" and "transfer." The statistics of cities containing over S.OOO inhabit- ants were derived from Census Bulletins 20 and 45. From Bulletin 20 were taken the data relating to all cities which in 1900 had over 25,000 inhabitants, and those of cities which in 1903 had over 25,000 inhabitants but which in 1900 had less than that number. From Bulletin 45 were taken the statistics of all cities which had over 8,000 inhabitants in 1900 and less than 25,000 in 1903. The statistics of all cities containing less than 8,000 inhabitants in 1903, and all villages, towns, and other minor civil divisions, were estimates based in part upon the schedules returned from such civil divisions and in partupon facts ascertained concerning general taxlevies, the local expenditures for interest, schools, and other sources of revenue and objects of expenditure. These estimates, like all others, contain a certain margin of error, but it is believed that for the national aggregate this margin can not exceed 5 and probably does not ex- ceed 2 per cent. For individual states and items of payments and receipts that margin is, undoubtedly, often greater. The statistics for the two classes of cities containing between 8,000 and 25,000 inhabitants are for the fiscal year 1903; all other statistics are for the fiscal year 1902. Gross payminits and receipts. — Table 1 presents a brief summary of the gross payments for expenditures and receipts from revenues of the National Government and of the governments of the various divisions and subdivisions included in contin(>ntal United States. The figures are for the fiscal year 1902, with the exception of those for cities containing over .s,000 and less than 25,000 inhabitants, whi'ch are for the fiscal year 1903. Judging from the tables for the major ' cities for the years 1902 and 1903, the figures for 1903 are greater than would be those corresponding for 1902, b}' from 1 to 2 per cent. This produces an exaggera- tion in the totals of the tables of only a small fraction of 1 per cent. Duplications. — The aggregates of payments for ex- penditures and receipts from revenues given in these tables include duplications of two distinct classes. The first of these classes includes duplications due to pay- ment by one department, office, or industrj^ to another of the same citv- These duplications, called "service transfers," aggregate $424,043, and afi^ect only the pay- ment of cities containing over 8,000 and less than 25,000 inhabitants. The second class of duplications is due to the fact that the same amount would be reported often as revenue receipts by one government and as pajanents for expenditures by another. These duplications are of three distinct classes: (1) Those arising from the payment by one government to another of subventions or grants, and the receipt of the same moneys by the civildivisionsto which they are given. Of subventions paid by the National Government the most important are those given to the city of Washington as its share of the costs of local administration. Of other grants or subventions which are paid by the National Govern- ment, mention is here made of the national aid given to the support of agricultural colleges, agricultural experiment stations, and the like. Most states give aid to the counties or minor civil divisions in support of public schools. In certain of the states the counties provide similar grants for schools, and in others the counties grant money to other civil divisions for roads and bridges and kindred purposes. The amount of subvention receipts reported by states, counties, cities, and other civil divisions, including estimates for the class specified, aggregated 160,984,892. (2) That EXPENDITURES AND REVENUES. 963 which results from payments to the commonwealth bj^ the Massachusetts cities and towns by I'eason of the metropolitan park, sewer, and water districts, and by reason of roads, armories, abolition of grade crossings, etc. These payments and receipts, which constitute one of the most important single items, are duplications to the extent of $3,237,327. (3) That arising from the performance of services by one civil division for an- other when such service calls for the payment of fees, charges, or reimbursements. No, exact data relating to the amount of such duplications could be obtained, although great efforts were put forth with reference thereto. From the data secured, however, it is esti- mated that this factor causes a duplication of not less than $5,000,000 in the aggregate of governmental pay- ments and receipts. Combined with the other duplica- tions, it is found that the duplicate payments of the tables are at least $69,646,262, and the duplicate receipts, $69,222,219. Table 1. — Summary of payments for expenditures and receipts from revenues of the National Government, states and territories, counties, cities, and other minor civil divisions of continental UnitediStntes: 190£. CIVIL DIVISION. Payments for Receipts from expenditureH. revenues. A.— GROSS PAYMENTS AND RECEIPTS. Total . National Government State.s and territories Counties Cities containing over 2.5,000 inhabitants Cities eontiiining over 8,000 and l&ss tlian 25,000 inhabitants Other minor civil divisions (estimated) $1, 773, 97T, 222 617,530,137 185, 764, 202 197,365,827 •168, 637, 749 82,596,423 222, 082, 884 81,77>s,358,759 670, 189, 199, 424, 789, 517 165,067 119,468 763, 472 ,216,973 1, 304, 262 B.— DUPLICATIONS. $69, 646, 262 $69,222,219 Service transfers 424, 043 60,984,892 3,237,327 5, 000, 000 Subventions and grants 60,984,892 3,237,327 5,000,000 C— PAYMENTS AND RECEIPTS LESS DUPLICATIONS. Total $1,704,330,960 $1,709,136,540 The aggregate gross I'eceipts from re\-enues of the National, state, and local governments exceed by a small amount their gross payments for expenditures. This is true also of the gross receipts and paj'ments of the National, state, and county governments. The pay- ments of the cities and other minor civil divisions exceed corresponding receipts. These excess pajanents are in all cases for governmental outla3'S which were met from debt obligations issued for that purpo.se, but the excess expenditures of the cities and minor civil divi- sions in the years covered by the tables and estimates of the Census were more than balanced by the excess revenue receipts of the National, state, and county gov- ernments for the same .year. PAYMENTS AND RECEIPTS OF NATIONAL GOVERNMENT. Table 2 presents a brief summary of the total paj'- ments, receipts, and balances of the National Govern- ment for the fiscal year ending June 30, 1903. Of the payments here given, the following were omitted from Table 1: (1) Paj'ments on account of the pub- lic debt; (2) premiums on bonds purchased and ex- changed; (3) internal revenue and customs rebates and other refunds; (4) interest on bonds of Pacific rail- roads; (5) District of Columbia expenditures (agency account); (6) Soldiers' Home permanent fund (trans- fer). Of the receipts omitted from the same table, there were those of (1) the indemnity funds (State Department) ; (2) sales of Indian lands and proceeds of Indian labor; (3) deposits for surveying public lands; (4) receipts on account of the public debt; (5) premiums on bonds issued; (6) sales of public land; (7) repaj^ment of indebtednessof Central Pacific Railroad; (8) repayment of interest on indebtedness of Pacific railroads; (9) Dis- trict of Columbia revenues (agency account); (10) Sol- diers" Home permanent fund (transfer). The exclusion of these payments and receipts removes from the aggre- gate the greater portion of those which under the Cen- sus classification are designated teuipordrt/ and tranqfe?'. A few minor payments and receipts of the same char- acter undouhtedl}- remain, however, among the pay- ments for expenditures and receipts from revenues. The Treasury Department's method of presenting the data, however, does not allow that perfect analysis of all transactions for which the Cen.sus has striven in its statistics of municipal finance, and which is greatly desired by accountants. 964 WEALTH, DEBT, AND TAXATION. Table 2.— PAYMENTS, RECEIPTS, AND BALANCES OF THE NATIONAL GOVERNMENT FOR THE YEAR ENDING JUNE 30, 1903. PAYMENTS, AND BALANCE ON HAND AT CLOSE OF YEAR. Total payments and balance on hand at close of year ^2, 5G6, 878, 140 Balance on hand at ehise of year 1, 310, 006, 031 Total payments .' 1,256,872,109 Payments for: ' Congress 4, 764, 578 Library of Congress 590, 668 Execittive departments 13, 822, 313 Foreign intercourse 3, 204, 522 Collection of internal revenue 4, 496, 479 Customs service 10, 210, 747 Government Printing OfUce 5, 917, 410 Judiciary 7, 350, 740 Territorial governments '. 261, 591 Buildings and sites (outlays) 6, 610, 475 Military establishment 98, 286, 299 Naval establishment 65, 950, 930 Increase of the navy (outlays) 26,667,104 Life-Saving Service 1, 746, 841 Light-hotise establishment 4, 537, 316 Public Health and Marine-Hospital Service 1, 356, 456 Harbor and river improvements (outlays) 19, 590, 082 Indians 12, 935, 168 Pensions 138,425,646 Bureau of Animal Industry, Weather Bureau, and agricultural investigation 4, 536, 426 Interest on public debt 28, 556, 169 Postal service, including Post Office Department 139, 134, 510 Mints and assay offices 1, 4.56, 221 Bureau of Engraving and Printing 2, 782, 348 Public debt 605, 641, 539 Premiums on bonds purchased and exchanged 10,907,120 Internal revenue and customs rebates and other refunds 16, 881, 955 Interest on bonds of Pacific railroads 180 Grants to District of Columbia 3, 415, 999 District of Columbia expenditures ( agency account) 5, 168, 039 Soldiers' Home permanent fund (transfer) 743, 139 Miscellaneous 20, 923, 099 RECEIPTS, AND BALANCE ON HAND AT BEGINNING OF YEAR. Total receipts and balimce on hand at beginning of year $2, 666, 878, 140 Balance on hand at beginning of year 1,221,259,600 Total receipts '. 1,345,618,640 Receipts from: Customs 284, 479, 682 Customs lines, fees, etc 878, 2,55 Internal revenue 230, 810, 124 Tax on circulation of national banks 1,647,429 Tax on sealskins 286, 133 ,1 udicial fees, fines, and penalties 368, 757 Penalties for depredations on public lands 231, 144 License fees — territory of Alaska 83, 625 Immigrant fund - 1, 356, 158 Clothing and small stores fund (navy) 1,152,012 Naval hospital and deposit funds 728,489 Indemnity funds (State Department) 1, 231, 692 Sales of Indian lauds and proceeds of Indian labor 2,393,269 Navy pension fund (income) 420,000 Land 1,594,907 On letters patent 1, 593, 271 Consular 860, 656 Copyright 68, 865 Passport 17, 917 Deposits for surveying public lands 305,702 Sale of lands, buildings, vessels, ordnance material, and other Government property 1, 071 , 732 Profits on coinage, bullion deposits, etc 8, 254, 740 Postal revenue 134,224,443 Public debt 649, 513, 375 Premiums on bonds issued 1, 484, 048 Sales of public lands 8, 926, 311 Repayment of indebtedness of Central Pacific Railroad 3,859,381 Repayment of interest on indebtedness of Pacific railroads ... 1,204,167 District of Columbia revenues (agency account) 5,168,039 Soldiers' Home permanent fund (transfer) 743,139 Miscellaneous 661, 278 PAYMENTS AND RECEIPTS OF STATE AND MUNICIPAL GOVERNJIENTS. PATMEXTS FOR EXPENDITURES OF STATE AND MUNICI- PAL GOVERXMKXTS. Tables 9 and 10 present, by states and territories, more or less detailed summaries of paj^ments for expenditures of the states, counties, and minor ci\'il divisions. The classification employed is a moditication of that given in Bulletins 20, 45, and .50 for cities, to permit of a combination with that which was arranged for states and counties. The whole was further arranged to pre- sent the most salient facts relating to the expenditures for governmental activities. The figures are not wholly comparable, because the returns for counties. Table 17, and the estimates for the minor civil divisions. Table 15, do not give any details for " general govern- ment." all such expenses being given in the single col- umn for the total of such expenses. For this reason the items under ''general government" in Tables 12 to l."i and 17 will not add to the totals of Tables 9 and 10, the difference being the general government expendi- tures, for the specified purposes, of the counties and of those minor civil divisions for which estimates were pre- pared. Attention has already been called to the fact that the payments for education on account of governmental grants and subventions cause the larger part of the du- plications included in the tables. The principal excep- tion to this is in the case of subventions in the District of Columbia paid by the National Government. For the state governments it was impracticable to obtain any complete separation of payments for outlays from those for expenses. Outlays for state educational, chari- table, and penal institutions are included as a whole under the head "•education and charities." The pay- ments for " industrial expenses " are largely those -for the operation of municipal industries, such as water- works, gas, electric light works, and other industries of cities. Payments on account of other industries of states and counties are shown in the corresponding tables for states and counties, and also in Table 10. The investment expenses are those which have been incurred in connection with the operation of sinking, investment, and public trust funds. RECEIPTS FROJI REVENUKS OF STATE AND MUNICIPAL GOVEKNJIEXTS. The summaries of revenue receipts given in Tables 10 to 15. and 17 present, in a fairly comparable manner, facts for the sev^eral states. There are a few marked exceptions, one of which is found in the fact that "fees" and "charges" of county revenues are largely included in the column "all other" commercial receipts; indeed, the larger portion of the receipts so tabulated are county fees and charges. To assist in bringing out the .salient facts relating to the relative importance of the different classes of reve- nues in the fiscal operation of American state and munici- pal governments, a number of small text tables have been pr(*pared. The first of these. Table 3, gives by .states and territories the percentages which the general and commercial revenue receipts, respectivelj^, form of all revenue receipts; and Table 1 gives the per capita receipts from all revenues and those from general and commercial revenues. EXPENDITURES AND REVENUES. 965 Table 3.— PER CENT WHICH RECEIPTS FROM (tKXERAI. AND COMMERCIAL REVEXCES FORM OF ALL REVENCE RECEIPTS OF STATES AND TERRITORIES, COUNTIES, CITIES, AXD OTHER MINOR CIVIL DIVISIONS, OF GENERAL AND COMMERCIAL REVENUES, BY STATES AND TERRITORIES: 1902. STATE OK TERKITOKY. Continental United States North Atlantic division New England Maine New Hampshire Vermont Massachusetts . ., Rhode Island Connecticut Southern North Atlantic New York New Jersey Pennsylvania South Atlantic division . . . Northern South Atlantic Delaware Maryland District of Columbia .. Virginia ^^est Virginia Southern South Atlantic North Carolina South Carolina Georgia Florida North Central division Eastern North Central.. Ohio Indiana Illinois Michigan Wisconsin Western North Central . . Minnesota Iowa General revenue receipts. 79.4 90.1 90.0 79.3 76.4 81.8 84.6 84.7 81.7 86.4 87.8 81.4 84.6 92.4 87.8 90.2 82.1 89.0 62. .T 86.2 9U. 3 84.7 8.5.2 83.1 86. 2 8.6.4 85.4 89.3 83.9 83.2 89.2 Commer- cial re\'cnnc rcceil)ts. 20.6 9.9 10.0 20.7 23.6 18.2 16.6 15.4 15.3 18.3 14.6 18.6 1.5.4 12.2 9.8 11.0 37.5 13.8 15.3 14.1 16.9 14.8 14.6 14.6 10.7 16.1 16. i 10. i STATE OR TEEEITOEY. Western North Central — Continued Missouri North Dakotii .South Dakota Nebraska Kansas South Cciitriil division Eastern South ("Antral Kentucky Tennessee Alabama Mississippi Western South Central Louisiana -. A rkansas Indian Tjirritory Oklahoma Texas Western division Rocky Mountain Montana Idaho Wyoming Colorado New Mexico Basin and Plateau Arizona Utah Nevada Pacitic Washington Oregon California Hawaii ^ Porto Rico 1 .'. . General revenue receipts. 76.9 89.2 82. 9 X6,6 .89.2 se. 7 90. ( 'omrutT- f'ial reveinie receifl^'. 91.0 X9.y 87.9 94.7 90.4 94.5 12.7 92.5 82.9 91.1 90.5 94.2 87.1 90.7 96.3 93.8 84.2 84.2 79.8 83.2 85.0 82.1 92.4 2;;. 1 10.8 17. 1 II 6 10.8 13.3 9. 10. 1 12.1 87. :-'. 17.1 14. U S. 9 9.6 5.8 12.9 9.3 3.7 15. s 15. 8 20.2 16.8 16.0 17.9 7.6 1 Xotincluded in continental United fitutes. 966 WEALTH, DEBT, AND TAXATION. Table 4.— PER CAPITA RECEIPTS OF THE STATES AND TERRITORIES, COUNTIES, CITIES, AND OTHER MmOE CIVIL DIVISIONS FROM ALL REVENUES AND FROM SPECIFIED CLASSES OF REVENUES, BY STATES AND TERRITORIES: 1902. STATE OR TERRITORY Continental United State-^ Nortli Atlantic division New England Missouri , North Dakota - South Dakota. Nebraska Kansas Maine New Hampshire Vermont Massachusetts Rhode Island Connecticut. Southern North Atlantic New York New Jersey Pennsylvania South Atlantic division Northern South Atlantic South Central division . P^astern South Central. Western South Central. STATE OR TERRITORY. All revenues. Western North Central — Continued. $12. '20 14.28 12. 78 10.93 U'J.XO .0. /.T Delaware Maryland District of Columbia Virginia West Virginia North Carolina South Carolina Georgia Florida Louisiana Arkansas Indian Territory. Oklahoma Texas S.16 5.33 4.75 4.16 7.43 8.21 B.47 6.24 8.28 7.94 Western division . . Rocky Mountain. General revenues. 12. 7ij 10.59 9.34 '11.42 5.21 7.42 I 4.79 I 4.17 I 3.94 6.19 ' 7.42 5.17 0.79 7.66 6. .59 19.23 Commer- cial revenues. 82.81 1..54 2.19 1..59 ■1.38 Basin and I'lateau. 0.54 0.74 0.54 0.68 0.22 1.24 0.79 0.30 5.45 0.62 1.36 3.14 18.26 I 1.78 21.74 14.12 14. 55 22.51 7.18 13.76 2.29 0.87 2.16 2.30 0.27 2.07 23, 42 16.63 27.64 14.19 ■1 3. 99 14.94 12.04 = 21.90 18.69 ' 13.83 23.40 11.66 *3.69 0.99 2.26 -' 4. 12 4.73 2.80 4.13 2.53 *0.30 1 Based on population reported at the state census of 1902. -Based on population reported at the Federal census of 1900. It is seen from Tables 3 and i that, as a rule, gen- eral revenue receipts constitute a larger portion of the total revenue receipts in the South Central and Western divisions than in the North Central and North Atlantic. In the individual states, however, there are a number of most marked exceptions to this rule. In- dian Territory derives only 12.7 per cent of its revenue receipts from general revenue. The general revenue receipts were largely those of the cities and towns; and the commercial, those of the Indian tribes or nations. These latter receipts were from interest on the trust funds of the tribes, and from rentals and royalties on the lands belonging to them. In South Carolina the large relative percentage of commercial revenue receipts reflects the importance in the revenue system of the dis- pensary, which is operated as a state industry. Outside of Indian Territory and South Carolina the most im- ■^Not included in continental United States. ■• Based on population reported at the census of Porto Rico, 1899. portant sources of commercial revenue receipts are special assessments and municipal industrial income. The former is the most important, relatively, in the states of the North Central division, notabh' Missouri, and the latter in the New England states. Tables 3 and 4 should be studied in connection with the general tables of this part of the Census report, and the more detailed information contained in the tables of Census Bulletins 20, 45, and 50. Table 5, which follows, presents by states and terri- tories an analysis of the general revenue receipts of state and municipal governments. Like Table 4, it is derived directly from the data of lable 9. It gives the per- centages which the principal classes of receipts from genei'al revenues form of all receipts from general revenues. EXPENDITURES AND REVENUES. 967 Table 5.— PER CENT DISTRIBUTION, BY SOURCE, OF THE GENERAL REVENUE RECEIPTS (tF STATES AND TERRITORIES, COUNTIES, CITIp:;S, AND OTHER MINOR CIVIL DIVISIONS, BY STATES AND TERRITORIES: 1902. Pacific Hawaii - Porto Rico > Le.'S thmi oiie-tentli of 1 per cent. - Not inclufled in continental United States. 968 WEALTH, DEBT, AND TAXATION. The facts relating- to receipts from general revenues, shown in Tables 3, 4, and 5, are presented from differ- ent points of view in Tables t!, 7, and S. In Table 6 are given the total amounts received from the several classes of revenues by the states, the counties, and each of the three classes of minor civil divisions for which Census bulletins were published or estimates prepared. Table X gives the percentages which the receipts from general and commercial revenues form of all revenue receipts, and the percentage which the receipts from each class of general revenues form of the total general revenue receipts, of the states or other civil divisions receiv- ing- the same. Table 8 presents the percentages which the receipts for the states, the counties, and other civil divisions form of the total revenue receipts of each specified class. Table 6.— REVENUE RECEIPTS OF STATES AND TERRITORIES, COUNTIES, CITIES, AND OTHER MINOR CIVIL DIVISIONS, CLASSIFIED BY THE CIVIL DIVISION RECEIVIN. All revenues General revenues Commercial revenues Genera] revenues: The general property tax Special property and' business tax Poll taxes Liquor licenses Other licenses and permits Fines and forfeits Subventions and grants Donations and gifts Another TotKl. SI, 107, .569 242 934,6i;9,816 j 172,939,426 j 706, 660 214 62, 327 400 16, .581 5.5,241 786 197 19, 841 348 7, 962, 322 60,984,892 2, 903, 477 2, 1-27 150 1 States and territories. I Cities contain- Counties. , ing over 25,000 I inhabitants. S189,165,0(i7 ! S199, 119, -ItlH ln9,309,384 ! 179,284,3^6 29, 855, 083 19, 835, 122 S2, 320, 134 143,265, 3S5 .52, ll.s,7r)2 207. 244 2,232,309 7,383,981 9,749,583 6,915,928 8.811, 730 2,071,758 431,277 2,478,300 2, 702, 541 1.5,897,690 r'7,003 .S16,0.55 1,064,000 *424,763,472 331,491,C4.s 93,'271,S24 2i;9,970,975 7,256,169 966, 388 26, 837, 139 5, 815, 517 2, 512, 728 16,7.54,212 1,299,197 79, 323 Ciliescontain- .n ,,*>,„, 25.000 inha... !<>»--;- J75, 216, 973 ! $219,304,262 .59,681,328 15,535,645 45, 690, 840 1,541,135 670, 133 4,448,047 1, 170, 833 965, 339 4,465,149 774, 207 .55,«45 204, 863, 110 14,441,152 165,412,910 1,204,100 5, 428, 975 7, 290, .500 1,971,510 1,-574,678 21,165,300 703, 070 112, 067 Table 7.— PER CENT WHICH RECEIPTS FROM GENERAL AND COMMERCIAL REVENUES FORJI OF ALL REVENUE RECEIPTS, AND PER CENT WHICH RECEIPTS FROM EACH CLASS OF GENERAL REVENUES FORM OF ALL GENERAL REVENUE RECEIPTS, FOR SPECIFIED CIVIL DIVISIONS: 1902. riyiL iiivisroN. I PERCENT OF ALL I REVENUE RECEIPTS ! KORMED BY — ' General Commer- ri.-vf- cial nues. revenues. States and territories Counties Cities containing over 25,000 inhabitants Cities containing over 8,000 and less than 25,000 inhabitants All other minor civil di\isioT)s (estimated) ' «-l.2 90.0 7S.0 79.3 93.4 15. 8 10.0 22.0 pp:r tent of general rkvknie receipts formed by- The gen- eral property tax. .''1.7 79.9 81.4 Special property and business taxe.^. Poll taxes. 32.7 0.1 ■( o ■" 0.6 1.4 4.1 0.3 Liquor licenses. ■A 9 HA other licenses and permits Fines and forfeits. 5 1 '> 1 ,s .. 1 .0 0.3 1.3 0. s I 1.6 ' 0..^ ^ Less tlian one-tenth of 1 per cent. Subven- Dona- tions and tions and .Vll other. grants. gifts. 1.7 0.1 0.5 ^.9 0.6 ,5.1 0.3 0) 7. 5 1.3 0.1 10.3 0.3 0.1 Table 8.— PKR CKXT WHICH RP^CEIPTS OF SPECIFIED CIVIL DIVISIONS FORM OF TOTAD RECEIPTS FROiE KACII CLASS OF REVENUES: 1902. REVENTE. All revenues General revenues Commercial revenues General revenues: The general property tax . . . Special property and busing Poll taxes Liquor licenses Other licenses and permits . Fines and forfeits Subventions and grants Donations and gifts All other stales and territories. Counties. 17.1 18.0 17.0 19.2 17 3 11.5 11.6 20. 3 H3. 6 0.3 13. 5 44.5 17. 6 12.5 44.4 10.4 5.4 31.1 4.4 26.1 4.4 :K4 50.0 Cities t'(.in- taiiiing dver 25,(100 mliab- itants. { ities con- j taming over 8,000 and less! iilSiSS^ (-"mated) All other I minor civil divisions 35. 5 53. 9 38 ■> 11 7 .1 8 44 fi 29 3 31 6 ^/ :i 6.4 9.0 6.5 2.5 3.4 8.1 5.9 12.1 7.3 26. 6 2.6 21.9 23.4 1.9 32. 8 13.2 9.9 19.8 34.7 24.2 5.3 EXPENDITURES AND REVENUP:S. 969 The preceding tables, as well as the g-eneral tables which follow, bring out into strong relief the fii(;t that in 1902 the general property tax was the main reliance for the support of most governments — state and local. With the exception of Delaware, every state and terri- tory supported its state government, at least in a large measure, by the general property tax; and all of the counties, with the exception of one or two in Connec- ticut, and all the larger cities, and practically all other civil governments utilized this tax as their principal source of general revenue. For the relative and actual amounts of support derived from this source by the various civil divisions, the reader is referred to the tables of this and the succeeding part of this volume, giving the specified information for such divisions. Details of such receipts will be found in Census Bulletins 20 and 45. In Table 9, as in the tables of Bulletins 20, 4.5, and 50, special property taxes and business taxes without a license are for mechanical reasons tabulated in a single column. The special property and business taxes of states are given separately, however, in Table 12, page 1001. In the same table are given certain taxes classed as "other.'' PAYMENTS, RECEIPTS, AND CASH BALANCES OF STATES AND TERRITORIES. Tables 11 and 12 are exhibits of the payments, re- ceipts, and balances of states and territories. A number of these states have fiscal periods of two j'ears, or of some duration other than a single year, for which fiscal period the total payments and receipts for these states are given in Table 11, with the cash balances at the be- ginning and close of the fiscal period. In the same table are given the corresponding payments, receipts, and balances of states whose fiscal period is a single year. The payments and receipts of the states last mentioned are given in Table 12, as compiled and arranged from the state reports for the Census fiscal year 1902. For states with a fiscal period of two j^ears there is given in Table 12, in each column, one-half of the amounts se- cured from the state report for a single fiscal period of two jrears. Such reductions secured fairl}' comparable results. These results, however, are not f uUj^ obtained in Table 12 for such states as Oregon, whose state re- ports covered a fiscal period of twenty months. In using the figures of Table 12 for such states great care should be exercised lest erroneous deductions therefrom be made. Attention has already been called to some special features of the table, especially to the payments for outlays. (See page 964.) REVENUE RECEIPTS OF STATES AND TERRITORIES. Generdl jjroperty taxes. — An examination of the figures of Table 12 will disclose the great difl^erence in the relative importance of the general property taxes in the financial administration of the several states and territories. Delaware is the only state which did not receive, in the fiscal 3'ear 1902, any revenue from this sounr. Taking the states and territories as a whole, the i-eceipts from the general propert}^ tax lonsti- tuted 51.7 per cent of all general revenue receipts. For South Carolinathisper cent was SK.4, and for Nebj-aska it was 89.6, while in Vermont it was onl}' 22.-3 and in Massachusetts only 21.4 per cent. Sj>e<-ial jmijjerfi/ faxex. — During the fiscal year 1902 the receipts from special property taxes by the states of continental United States aggregated $24,685, 304, which is HO per cent of the $82,320,134 of general prop- erty tax receipts. These taxes were a source of revenue in twenty-nine states of continental United States, and in Hawaii and Porto Rico. Four states reported receipts from these taxes aggregating over §1,000,000. In the order of the amount reported they are: Pennsylvania, $8,718,525; New York, $7,117,110; Massachusetts, $3,97l,47!i; and Connecticut, $2,613,280. Special prop- erty taxes constituted the following per cents of the receipts from general property taxes: Penn.sylvania, 247; New York, 101.1; Massachusetts, 266; and Con- necticut, 1,588.4. The specific net taxes and the amounts received therefrom for the several states were as fol- lows: ^[rknnsas. — Inheritance taxes were §302. Tliis represents one- half the receipts for the biennial period. California. — Inheritance taxes were Si290,447. Colorado. — Inheritance taxes were §260. This is one-half of the receipts for the biennial period. Connecticut. — The special property taxes received by ihis .«tate in 1902 were ten in number, as follows: Total S2, 613, 280 Tax on .steam railroads _ 9S4, 918 Inheritance taxes 33-^, 93.S Mutual life insurance tax 310, 403 Tax on street railroads 238, 922 Tax on investments 147, 642 Tax on stocks 118,132 Mutual fire insurance tax 12,069 Tax on rolling stock 131 Tax on telephone and telegraph companies 19. 606 Savings bank tax 44F>, 722 Belnware. — .'special property taxes were — on banks, §3,04:^; on franchises, $39,205; inheritance taxes, $978; a total of §43,226. Hairaii. — A receipt of §1,393 from an inheritance tax was reported. Illinois. — The state report gives a collection, in the two years, of §1,007,632 of inheritance taxes, one-half of which appears in the census compilation as a revenue receipt for the fiscal year 1902. Toira. — For the two year period §2,34,664 of inheritance taxes were reported, one-half of which is shown in the Census rejiort for ] 902. Maine. — Inheritance taxes amounting to §39,877 were reported. ilarylaiid. — Special property taxes aggregated §109,837, of which inheritance taxes contributed §83,780, and mortgage taxes, $26,0.57. Miixxachusetts. — The total special property taxes reported were §3,971,479, of which amount the general corporation tax con- tributed §1,246,094; savings bank tax, §1,. 53.5,989; national bank tax, $406,.527; excise tax on life insurance companies, $248,918; tax on Massachusetts hospital life insurance companies, $58,542; tax on coal and mining companies, §17,049; tax on foreign rail- roads, §24,650; and inheritance taxes, $433,710. Michigan. — In this state the only special property taxes were the inheritance taxes, which furnished an income in 1902 of §164,683. 970 WEALTH, DEBT, AND TAXATION. Minnesota. — Special property taxes in 1902 amounted to $63,267, of which inheritance taxes contributed $6,077; tonnage tax on vessels, $9,792; tax on telegraph companies, $45,588; and tax on freight line companies, $1,810. ilissouri. — The only special property taxes \\'ere inheritance taxes, $229,854. Montana. — Special property taxes in this state aggregated, for the biennial period, $350,282, of which inheritance taxes con- tributed $72,662; receipts from bounty fund, $211,116; stock in- demnity fund, $5,978; sheep inspection and indemnity fund, $8,790; and stock inspection and indemnity fund, $51,735. The total shown on the table, $175,141, is for half the biennial period. Xehraska. — This state reported for the biennial period an in- heritance tax of $64, of which $32 is credited to the fiscal year 1902. Xi-y Hampshire. — This state reported the receipt of $195,379 of special property taxes contributed by the following: Railroads, $171,111; telegraph companies, $2,523; telephone companies, $6,895; and home stock insurance companies, $14,850. Ne.ir Jersey. — Special property taxes in this state furnished $149,- 577 of revenue in 1902, all of which was contributed by inheritance taxes. New York. — Special property taxes in 1902 aggregated $7,117,110, contributed by special taxes as follows: Inheritance taxes, $3,303,- 555; transportation company capital stock, $691,410; telegraph and telephone capital stock, $122,257; miscellaneous corporation capital stock, $582,633; trust company capital stock, $1,680,030; and savings banks, $737,225. Nortli Carolina. — In 1902 inheritance taxes contributed $4,241 of revenue. Oliio. — Inheritance taxes amounting to $13,055 were contributed. Oregon. — The report employed by the Census in its compilation covered a period of twenty-one months. The inheritance tax receipts for that period were $3,900, of which the table assigned four- sevenths, or $2, 229, for the period of one year shown in the tables. Fennsiih'ama. — This state reports the largest amount of special proi^erty taxes ($8,718,525), of which capital stock corporations con- tributed $5,464,339; capital stock building and loan associations, $13,343; bank stock, $669,929; municipal loans, $260,966; corporate loans, $1,078,242; and inheritance taxes, $1,231,706. Porto Rico. — Insular government received S9,746 of inheritance taxes. Tennessee. — Inheritance taxes for a biennial period were 871,377, of which one-half is credited to the year of the tables. Utah. —Inheritance taxes amounting to $1,639 were reported. Vermont. — This state reported $35,7X2 of special property taxes — $29,440 from inheritance taxes and $6,342 from raihv.iad tax on basis of appraised valuation. Virginia. — Special property taxes aggregated StiS,714, contributed by tax on banks, $52,448, and inheritance taxes, $16,2(i(i. Washington.— For a biennial period $3,047 of inheritance taxes were reported, one-half of which ($1,524) is credited to the year of the tables. West Virginia. — Inheritance taxes amounting to $(1,340 were reported. Wisconsin.— This state reported $12,658 special property taxes, distributed as follows; On freight line equipment companies, $991; on express companies, -$4,766; on sleeping car companies, $6,246; on vessel tonnage, $655. Included in the statement of special property tax receipts gi^-en above are inheritance tn.res aggregating $7,038,483 reported by IriS states in continental United States, and $1,393 reported by Hawaii. Baxiiu'sv taxes. — Business taxes were reported as sources of the revenue receipts Ity 47 states and terri- tories. The aggregate amount of business taxes re- ceived by these 47 states was $;i7,049,866. Of this amount $19, 759, 114, or 73.1 per cent, was contributed by 8 states, as follows: New Jersey, $3,690,617; New York, $3,407,484; Michigan, |3,277,026; Pennsylvania, $3,194,418; Minnesota, $1,969,756; Ohio, $1,866,774; Illinois, $1,425,706; and Maine, $1,027,333. The business tax receipts from these and other states may be briefly summarized as follows: Alabama. — Taxes on gross earnings of insurance companies were $66,982; franchise taxes, ^4,242; tax on fertilizers, $85,107— total, $166,331. Arizona. — Taxes on gross earnings insurance were $15,732; bank taxes, $200— total, $15,932. Arkansas. — For two years the taxes on gross earnings of insur- ance companies were $40,775; franchise taxes on corporations, $.33,- 572; one-half of this ($37,174) is shown in table. California. — Corporation fees were $145,484; insurance gross earning taxes, $65,101— total, $210,585. Colorado. — Corporation fees were $233,214; insurance taxes, $259,315— total, $492,529, one-half of which is carried to table. Connecticut. — The business taxes were — on insurance companies, $81,489; corporation fees, $22,436; tax on express companies, $11,- 447; on increase in capital stock of corporations, "$2,250 — total, $117,622. Delavare. — Taxes on miscellaneous corporations were $71,601; on realty corporations, $78,800; on telegraph and telephone com- panies, $1,996; on express companies, $803— total, $153,200. Florida. — Taxes on fertilizers were $17,189; on gross premiums of insurance companies, $31,286; on sleeping car companies' gross earnings, $625; corporation fees, $9,725; tax on capital stock, $75 — total, $58,900. Georgia. — Receipts of $114,648 were reported — tax on gross in- surance premiums, $84,648; on fertilizers, $30,000. Hattaii. — Insurance tax was $4,685. Idaho. — Business taxes for two years — on gross premiums insur- ance companies, $17,680; corporation fees, $12,920— total, $30,600, one-half carried to table. Illinois. — Total business taxes included in table were $1,425,706. The total for the biennial period ($2,851,411), one-half of which is assigned to the year 1902, includes tax on gross earnings Illinois Central Railroad, $1,695,773; tax on insurance premiums, $622,759; and corporation fees, $532,877. Indiana. — The business tax receipts of Indiana aggregated $379,958, of which tax on insurance premiums produced $294,104; and corporation fees, $85,8.54. /o/('((. — The business taxes f(.ir a two-year period in Iowa aggre- gated $792,796, of which $475,484 was tax on premiums of insur- ance companies and $317,312 corporation fees. One-half of this total, or $396,398, is included in the table. Kayisas. — Kansas received $141,841 as a business tax from insur- ance companies, mostly on their gross premium receipts. Kentnckij. — Receipts from taxes on insurance companies of $182,215 were reported, and corporation fees or organization tax of $44,483— total, $226,698. Louisiana. — Fertilizer tax was $13,925. Maine. — Business tax receipts of JNlaine for 1902 aggregated $1,027,333, of which railroad, telegraph, telephone, exjiress, and insurance companies paid $435,362 as a percentage of their annual receipts. Of this amount, $101,654 was assigned as a portion of this tax to other civil divisions, leaving the state as its revenue receipts from this source, $33,608 — savings bank, trust, and build- ing associations, on deposits and business, $561,745; tax on corpo- rations, including charter fees, $131,980. Maryland. — Tax on gross receipts of corporations was $297,466, bonus on corporations, $13,763; insurance taxes, including licenses, $173,085; franchise taxes, $39,020— total, $523,334. Massachusetts. — Insurance tax was $391,069; life insurance tax, ?12,853; foreign I'oi-porations tax, $9,340; corporation certificates EXPENDITURES AND REVENUES. 971 tax, $28,128; gas and electric light coQimission tax, SiH.oHl; rail- road commission tax, $43,676 — total, $499,597. Mirlugan. — Gross earnings tax of River Improvement Company was $577; of railroads, $2,764,702; of plank roads, $894; of express companies, $15,993; of canal companies, $1,500; of telegraph and telephone companies, $54,186; of freight car companies, $9; tax nn gross premiums of insurance companies, $354,569; franchise fees for corporations, $79,806; and tax on freight car companies run- ning refrigerator lines, $4,785; which, with the addition of $5 pen- alty on specific tax, make the aggregate shown on the table $3,277,026. Miimenota. — Tax on gross earnings of railroads was $1,659,297; of telephone and telegraph companies, $34,013; of insurance compa- nies, $216,516; of express companies, $18,894; of sleeping car companies, S481; corporation fees, $40,555 — total, SI, 969,756. }fixxiKKipj>i. — Insurance tax was $5,101; five insurance tax, $143; corporation fees, $11,689— total, $16,933. Missijiiri. — Tax on foreign insurance companies was .51(!4,825; on express companies, $8,943; beer inspection tax, $308,971; corpora- tion tax. $181,700— total, $664,439. ifoiitiinii. — The tax receipts are for a biennial period. Char- ter and corporation fees were $44,239; insurance premium tax, $116,037; one-half of this ($S0,138) is shown in tablc- yebmska. — The business taxes, as all other revenues of Ne- braska, are shown for the biennial period. Corporation fees were $.50,25,S; insurance 'taxes and fees, $83,157; of this amount one-half, iir $61), 708, is shown in table. Xevada. — Corporation fees were $2,347. This amount includes certain items that more properly should have been tabulated in the column of " fees," but could not be separated. Xew Hamptsliire. — The aggregate amount of business taxes rejKjrted in New Hampshire was $76,671, distributed as follows ; Tax on foreign life insurance companies, $19,564 ; on foreign fire insurance companies, $18,772; and on other insurance companies, $3,823, an aggregate insurance tax of $42,160, of which $10,256 was paid to towns, leaving as state insurance tax $31,904, and in addi- tion the state received $7,580, taxes on gross earnings of railroads; $33,774, special bank taxes; and $3,413, charter fees. New Jersey. — The business taxes of New Jersey aggregated $3,590,617, of which railroads contributed $898,155; mis<'ellaneous corporations, $1,968,208; corporation fees, $593,287; and tax for support of insurance commissioner, $1.30,967. Xeii' Mexico. — A total of $11,549 as business taxes was reported of which Pullman car companies contributed $65; tax on gross earnings and corporation fees, $11,484. Neir York. — Business taxes aggregated $3,407,484, including tax on insurance companies' premiums, $849,724; on earnings of trans- portation companies, $918,262; on earnings of telegraph and tele- phone companies, $84,111; on earnings of water, gas, and light companies, $385,116; on earnings of foreign banks, $57,314; on foreign corporations, $118 102; on domestic corporations, $380,567; on gross receipts of racing associations, $139,508; special tax on banks, $124,544; on insurance companies, $270,220; on railroads, $75,205; on gas companies, $1,211; and on racing associations, $3,600. JVorth Carolina. — Business tax receipts of $213,542 were reported, including gross earnings tax on railroads, $20,768; tax on ferti- lizers, $66,143; on gross earnings of insurance companies, $104,427; and corporation franchises, $22,204. Korlh Dakota.— Business tax receipts of $40,044 were reported. This is one-half of the biennial receipts, which included $73,055 received as gross premium tax on insurance companies, of which $14,031 was paid to minor civil divisions; and corporation fees, $21,062. 0/1 (V;. — Business tax receipts were $1,866,774, of which $594,367 was excise tax on corporations; $490,172, tax on gross premiums of insurance companies; and $782,235 as franchise tax on the organization of corporations. Oregon. — Receipts of Oregon are for twenty -one montlis, of which four-sevenths are assigned in the table for a single year. Tax re- ceipts are on the gross receipts of insurance companies, $65,274. Peiiiixi/lrania. — Total business tax receipts were $3,194,418, in- cluding tax on corporate gross earnings, $985,925; on bankers' and brokers' receipts, .$64,022; on earnings of corporate a.ssocia- tions without capital stock, $35,990; on gross premiums of in- surance companies, $885,755; on gross premiums on capital ami business, $69,308; corporation fees, $1,131,145; tax on sales and fertilizers, $18,300; and on notaiial gross receipts, $3,973. Porto Rico. — Taxes on insurance premiums amounted to $7,780. Rhode Ixland. — Receipts of business taxes aggregated $615,936, of which the tax on gross receipts ol telephone, telegrapli, and express companies was $6,692; taxes on savings bank deposits, $379,864; on insurance premiums, $169,485; on building and loan associations, $173; on gross earnings of street railway companies, $30,782; and fees for corporations, $28,940. South Carolina. — Receipts of business taxes were $98,095, of which $16,345 represents the taxes on insurance premiums, and $81,750 those on fertilizers. Soutli Dakota. — Business taxes aggregated $63,497, of which taxes on earnings of telephone, telegraph, express, and Pullman com- panies realized $5,893; on insurance premiums, $32,676; corpora- tion fees, $24,92S. Tennessee. — In a biennial period this state received $320,777 taxes on premiums of insurance companies. Of this amount, one-half is shown in table. Texas. —Business taxes aggregated $603,544. Of this amount, taxes on insurance premiums realized $147,193; on gross earnings of palace car companies, $6,409; on gross earnings of express com- panies, $18,865; on gross earnings of railroad companies, .!1107,743; on telegraph companies, $9,874; on telephone companies, $7,865; on commonwealth agencies, $1,200; corporation fees, $304,395. T'tah. — Business tax receipts amounted to $87,667, of which taxes on insurance premiums amounted to $18,571, and corporation fees to .$69,097. Vermont. — Business taxes aggregated $539,237, of which corpora- tion taxes contributed $532,732; and charter fees, $6,505. Virginia. — This conmionwealth reports business tax receipts of $337,729, of which amount taxes on izisurance companies' gross premiums aggregated $67,800; corporation charter fees, $62,788; tax on gross earnings of railroads, expense of commission, $5,552; on railroads, 1 per cent of net income, $33,572; and (n\ law proc- esses and deeds, $168,017. Washington. — The receipts for two year.s in Washington for business taxes were $126,188. This amount is from taxes on in- surance premiums, one-half of which is included in table. West Virginia. — Business taxes aggregated $40,371, of which taxes on express, telegraph, and telephone companies were $4,572, and on insurance premiums, $35,799. Wiscoa.-iin. — Business taxes aggregated $117,622, of which taxes on gross earnings of street railway companies were $12,001; on loan and trust companies, $2,426; on boom and improvement com- panies, $559; on plank road companies, $275; and corjioratiim fees, $102,361. Wyoming. — Receipts of business taxes in a two-year period were $72,403, of which the insurance taxes on premiums, including also certain fees, produced $29,053, and incorporation fees, $43,349. Of this amount one-half has been included in table. State receipts fr<»n poll ta.ivn. — Poll taxes were re- ported as a source of revenue io 1902 by eleven .states. The aggregate vs-as 12,232,309, which constituted only 1.4 per cent of general revenue receipts of states and territories. The state of Texas reported the larg- est amount of poll taxes, $55-1,135; and California the 972 WEALTH, DEBT, AND TAXATION. next largest, $44:7,^52. Of other states reporting con- siderable receipts from poll taxes, mention should be made of Indiana, with $279,002; Georgia, $273,880; Virginia, $261,. -itW; West Virginia, $183,159; and Ala- bama, §147,796. The receipts from poll taxes in these seven states, aggregating $2,146,786, constituted 96.2 per cent of all the poll taxes receiA'ed as revenue by the states, exclusive of Hawaii and Poito Rico. Hawaii reported poll taxes amounting to !?2r)r),043. It will be noted that the list of states and territories for which poll taxes are reported in Table 12 does not agree with Professor Plehn's list (see page 631) of those whose revenue laws authorize the collection of such taxes for the benefit of the state or territorial govern- ment. Twelve of the states on his list, whose revenue sj'stems authorize poll taxes, report no receipts there- from. For nearly all of these the absence of receipts is explained in his text for the individual state. Five of them are New England states, in which the tax is levied upon a valuation of polls, and thus is included in the reported receipts of the general property tax, or else accrues wholly to the benefit of the local communi- ties under the methods of administering the tax laws. The poll taxes of Idaho were delinquent taxes of prior years, and were not current taxes authorized by the laws in force in 1902. In South Carolina, Mississippi, New Mexico, and Tennessee the state poll tax is used for school purposes, is collected and disbursed by the counties, and never appears among receipts in state reports. In New Jersey and Oregon the tax in practice accrues to the benetit of the local communities. For certain purposes, the laws of Arkansas have been made the revenue laws of Indian Territor}^, but so far as territorial revenue is (concerned they have never become operative, owing to the fact that no territorial govern- ment has been organized. OtJu-r ta.re.i. — In the column "other taxes" in Taljle 12, amounts are reported from eight states — Florida, Maryland, North Carolina, Pennsylvania, South Cai-o- lina, Tennessee, Virginia, and Wisconsin. The taxes so reported are of a number of different types. Florida reports a tax of $2,662 on commissions of public otticers. Maryland reports a similar tax of $48,623. North Carolina reports an income tax of $18,352. Pennsylvania reports a tax on writs, wills, and deeds of $177,373; on notary public commissions, $11,200; and on emoluments of office, $29,396. South Carolina reports an income tax of $414. Tennessee reports a litigation tax of $733, and a tax on transfer of realty of $59,8!»1; this is for a period of two years, one-half of which amount is shown in the table. Vir- ginia reports receipts from income tax of $60,020. Wisconsin reports suit taxes of $5,230. In addition to the foregoing, mention should be made of the following taxes for Hawaii and Porto Rico, included inTablel2: Hawaii received $206,097 of income tax, and Porto Rico received $771,44.s of custom taxes on imported merchandise and $965,547 of excise or internal revenue taxes. The latter are a combination of business and license taxes, as are the internal revenue receipts of the United States Government. Lirenxexaiid feriii'iU. — Taxes levied upon the traffic in intoxicating liquors by the imposition of licenses ai-e refeiTcd to by Professor Plehn as business taxes, as are all other taxes upon business collected in connec- tion with the issue of licenses. Of the forty-live states and territories, exclusive of Hawaii and Porto Rico, twenty-one reported receipts from liquor licenses among those for state general reveiuie. The total amount reported was $9,749,583, of which $7,66s,i)38, or 78.7 per cent, was reported by four states — Massa- chusetts, New York, Pennsylvania, and Ohio; and $1,005,091, or 10.3 per cent, by three states — Virginia, Missouri, and Kentucky. The other states reported only relatively small amounts. In Texas the receipts from liquor licenses were included with business licenses, not being reported separatelj' by state authori ties. For the same reason the corresponding receipts in Porto Rico were included with "excise taxes" in the column " other taxes." Receipts from business licenses other than litiuor licenses were reported bj' forty states and territories. The amount so reported in continental United States was $8,606,867, and is slightly greater than the actual receipts of such licenses, since in a number of states — notably Texas — liquor licenses are included with busi- ness licenses. Of the business licenses here referred to, 39 per cent were returned by two states — Wisconsin and Texas — and 40.9 per cent bj' eleven states — Dela- ware, Maryland, Virginia, A\^est Virginia, Kentuck}-, Tennessee, Alabama, ^Mississippi, Louisiana, ^Montana, and Washington. Included with the business license receipts of Wisconsin are the following amounts: Licenses on gross earnings of railroad companies, $1,795,286: on gross earnings of telephone companies. $3,744; on gross earnings of life insurance companies, $312,392; on gross earnings of guarantee and accident insurance companies, $14,241; on gross earnings of tire insurance companies, $124,174; of telegraph companies, $11,431; and peddlers licenses, $17,107. In Texas, as stated above, the business licenses include liquor licenses. For the character of business licenses in this state and most of the others, see Pro- fessor Plehn's text. The revenue receipts of states from licenses and per- nats other than liquor licenses and so-called business licenses are very small, being only $204,863 for conti- nental United States. The greater portion of these license taxes were collected by Wisconsin and Maine, the former collecting $79,726 from hunting licenses, and the latter, $32,337 from dog licenses. FineK and forfeits. — The amount of revenue receipts of states and territories from fines and forfeits is com- paratively insignificant, being only $431,277. The EXPENDITURES AND REVENUES. 973 greater portion of the receipts from tbis source go to the minor civil divisions. 1'hc most luarlced exception to this rule in continental United States is Kentucky'. Of the states with considerable amounts of receipts from fines, attention is called to Rhode Island, Con- necticut, Virginia, and Wisconsin. iSuhi'i'iiti(n).K unci grant x. — The greater portion of the receipts bv states and territories which have been classed as subventions and grants, are amounts received from the National Government in aid of education in connection with agricultural colleges, and also in sTipport of agricultural experiment stations. Reci'lptx fniii'i coininervlnl r<'V('iia('s. — The receipts of states and territories from commercial revenues are comparatively small, aggregating only $29,8.55,683, or 1.5. s per cent, of the total revenue receipts. The most important single class of receipts from commercial revenues consists of receipts from inferei^t and rents. These include rents derived from school lands in the Western states, interest on current deposits, and interest on sinking, investment, and public trust funds. The aggregate of these receipts for continental United States was $10,94:2,003, or 36.6 per cent of the total commercial revenue receipts. The only receipts from special aKKi'Ssments shown in Table 12 are those of Massachusetts and Louisiana. Those of Massachusetts are the payments by cities and towns to the commonwealth b}- reason of the metro- politan park, sewer, and water loans, and loans for state highways, armories, and kindred purposes. These are not called special assessments b}' the statutes of ]\lassa- chusetts, but they are the charges levied by the state against certain communities for purposes for which those communities recei^'e special benefits, and there- fore are properly classed as special assessments by the Bureau of the Census. The Louisiana receipts from special assessments are so designated in law. The}- are specifit' charges of so much per acre against land in the levee districts for the support of the levees. The most important of the other classes of receijats from commercial revenues are receipts from fees, charges, etc., including those of penal institutions and from state industries. The state industries are reported from South Carolina, Ohio, and California. The one in South Carolina is the state dispensary for the sale of intoxicating liquors; in Ohio, the state canals; and in California, the docks and wharves of San Francisco, which are under the management of the state board of harbtir conmiissioners. KKVENUK KEOEIPTS OV MINOK CIVIL DIVISIONS. From Census Bulletins 20 and 45 are here reproduced in condensed form certain statements explanatory of the amounts shown in Tables 10, 13, and 14, as the special property and business taxes of those cities. SjK'c/dl jir(i2><-')'tij and husmeii>< iiixcx. — The cities con- taining 25, (Hid inhabitants and over reported special property and business taxes iii 1902 which aggre- gated $7,256,169. Of this amount the larger por- tion, $5,561,381, was collected by seven of the North Atlantic states. The state of Massachusetts reported the largest amount, $2,685,864, of which $571,526 was from street railroads, $130,21)5 from national banks, $1,977,S29 from other corporations, and $6,214 from ships in foreign trade. New York collected the next largest amount, $2,390,866, of which $2,191,727 was derived from the tax on baidc shares, $174,177 from the tax on the gross receipts of tire insurance com- panies, and $24,962 was a so-called frontage tax. This last approximates in character special assessments for the benefit of city waterworks. New Hampshire re- ported taxes on shares of railroads, on savings bank deposits, and on the gross premiums of insurance com- panies, aggregating $101,877. Connecticut reported $269,568 as tax on the stock of corporations and banks. Pennsylvania cities reported $18'.»,920 of business taxes, which was almost wholh' derived from the tax on the gross premium receipts of fire insurance companies. A few of the cities of Pennsylvania also reported frontage taxes, similar to those mentioned above for New York, amounting to $12,765. Maine reported for the city of Portland $38,291, as its share of the state corporation tax on railroads and telegraph companies. New Jersey cities reported $3,353 as receipts from taxes on gross premiums of fire insurance companies. During the same year the cities of New Jersey received certain special propert}^ and business taxes from canals and rail roads, but for 19t>2 these are tabulated with general property taxes, separation being impossible. Of the South Atlantic states fo\ir reported special property or business taxes aggregating $656,056. The District of Columbia reported $353,915, of which amount $96,153 was tax on the gross earnings of banks and trust companies; $37,581 on the earnings of build- ing and loan societies; $52,813 on those of insurance companies; and $167,368 on street railwaj', gas, and electric light companies. Maryland reported special property taxes for the benefit of cities aggregating $2S(;,617. These were derived from the tax on mort- . gages and securities. Georgia reported these taxes amounting to $15,375, derived from the tax on gross earnings of insurance companies, commission mer- chants, and hotels. Delaware reported $10,14'.* as a per capita tax on horses and mules of specified classes. Of the North Central states five reported special property taxes or business taxes aggregating $1,027,114. The greater portion of this amount Avas reported by Missouri, whose cities recei\-ed $705,280 from the so- called merchants' and manufacturers' tax. This is a tax on the stock of merchants and manufacturers, and on the amount of business transacted by merchants and the amount of goods produced l)y manufacturers during the year. In addition, it includes certain license charges for the pri\'ilege of engaging in ))usiness. It 974 WEALTH, DEBT, AND TAXATION. is therefore a combination of taxes wtiich might be classed as general property taxes, license taxes, and gross income taxes. Illinois reported receipts of $169,796 derived from tax on the gross earnings of foreign life insurance companies. Wisconsin reported |l'l:a,'281 derived from tax on the gross receipts of in- surance companies and the gross earnings of street railway, gas, electric light, power, and kindred public service corporations. Kansas reported $5,757 of tax receipts from the gross earnings of foreign fire insur- ance companies. The exact nature of the $4,000 tax reported for Michigan was not ascertained. Outside of the two divisions previously mentioned Ar- kansas was the onh' state that repoi'ted special property and business taxes for its cities. Those cities reported $1,618. The exact character, however, was not specific- ally stated on the schedules returned. Foil td.rex. — Receipts from poll taxes were reported by cities containing over 25,000 inhabitants, in l.S states and territories, and by cities containing over 8,000 and less than 25,000 in 31 states and territories; and they were estimated for other minor civil divisions in 28 states and territories. No poll taxes were reported by the cities of Florida, North Dakota, or South Dakota, although Professor Plehn's abstract states that these cities have authority to levy such taxes; this authority seems to be permissive, and is not exercised in the cities from which reports were secured. The same general condition of affairs is met with in many other states, in which there is a tendency for poll taxes to drop out , of the revenue system of the larger cities even though retained by the villages and towns and the country school and road districts. In a number of states — notably Maine, Massachusetts, New Hampshire, and New Jer- sey -the Census statistics show receipts from poll taxes liy cities and towns of various sizes, although Pro- fessor Plehn's abstract does not mention them among the sources of municipal revenue. The tax in these and in some other states, though normally a "state tax," accrues under the operation of the tax laws for the benefit of the local community and not the state. It is not onl}' possible, Ijut very probable, that in the estimates for cities containing less than 8,000 inhabit- ants the Census has failed to include a proper allow- ance for the poll taxes in support of the roads in country districts. In some of the states, notably New York, the data are verj' limited on which to base estimates of the receipts of poll taxes, either those paid in cash or those which are worked out upon the road, and this fact is refiected in deficient estimates of receipts from these taxes, with corresponding shortages in the esti- mate of costs of maintaining the countrj' roads. 976 WEALTH, DEBT, AND TAXATION. Table 9.— SUMMARY OF PAYMENTS FOR EXPENDITURES AND OF RECEIPTS FROM REVENUES OF STATES AND ' STATE OR TERRITORY. PAYMENTS FOR EXPENDITURES. Total payments for expenditures. General government. Courts. Military and police. Total .1 Legislature and legisla- tive offices. Chief executive offices. - Law offices and accounts. Finance offices and accounts. Miscellane- ous general government. 1 jDontlnental United States North Atlantic division $1, 166, 447, 085 8123,761,897 $7,301,063 82,552,847 $7, 170, 691 $10,725,828 J18,004,135 839,931,903 854,651,829 2 499,671,932 41,774,892 3,181,240 1,026,819 4, 750, 145 7237954' 5,591,962 10,225,882 14, 624, 990 30,872,403 a 142,636,841 10,856,180 1,126,056 345, 542 1,367,979 2. 877, 073 3,333,049 6,773,129 4 9,217,655 6,781,802 3,643,016 98, 628, 790 9,430,339 16,034,3.39 357,036,091 218, 620, 134 37,135,362 101,280,595 78,976,567 1, 344, 097 722,791 295, 087 6, 856, .544 532, 749 1, 104, 912 30,918,712 1.5,0.56 126,537 76, 374 693,423 143, 844 70, 822 2, 065, 184 1, 718, 640 210, 206 126,338 678, 874 25,528 25,634 8,009 220,682 27, 574 38, 115 681,277 62, 894 15,638 2, 242 527, 360 39, 172 86, 768 4, 026, 191 54,433 53,210 17, 901 976, 151 109, 680 146,604 4, 233, 983 214, 679 103,450 26,410 1,987,371 174, 779 ,370, 484 7,348,809 265,733 160,972 242,949 1, 899, 4.54 245,778 528, 163 11,291,941 331,936 195,266 •52, 485 4, 668, 235 078, 964 846, 244 24,099,274 New Hampshire (i ^ Rhode Island. q 10 Southern North Atlantic 11 New York 18,741,636 2,876,214 9,300,862 6, 438, 098 379,333 105, 003 196, 941 184, 784 2,034,925 92,663 1,898,603 192,359 2,627,849 513, 634 1,092,500 827, 188 4,991,362 572, 169 1, 785, 288 914, 820 6,651,003 1,267,216 3, 373, 722 3,414,958 16, 919, 796 2, 195, 376 5,. 984, 103 4,042,937 T^ IS Pennsylvania 14 South A tlantic division 15 [ Northern South Atlantic . . . 45,321,811 3, 664, 067 487, 971 96, 316 130, 675 550, 076 649, 128 1,770,864 2,989,815 16 2,259,313 14,124,885 8, 869, 549 12,660,515 7, 607, .549 33,654,756 246, 370 1,233,910 262, 086 1,160,946 761,756 2,774,031 4, .507 238, 889 7,100 22, 672 26, 303 12,704 27, 637 88,468 10,644 25,223 66, 327 28,151 10, 230 61, 784 23, 072 188, 469 121,871 164, 700 51, 964 277, 112 29, 619 251, 134 57,584 202, 131 108, 660 265, 692 76,635 701,908 168, 196 541, 180 293, 035 1,644,104 116, 111 1,383,262 876,642 482, 943 180,857 1,053,122 IS District of Columbia 19 - 236,014 8,561 190,903 West Virginia 21 Southern South Atlantic . . . North Carolina oo 7,79.6,689 7.431,904 14, 184, 202 4, 242, 961 381,467,181 663,019 674, 676 1,026,265 510, 071 62, 300, 196 9,862 49,406 105, 241 26, 394 2, 153, 066 21,121 24,115 31,265 11, 977 866,104 8,985 11,823 34, 250 6,726 1, 342, 714 29, 164 83, 768 72, 803 91,387 2,750,411 49, 792 78, 186 90, 434 47, 280 4,311,419 306, 710 271,001 797, 252 269, 141 11,921,692 173,866 179, 645 567,141 132,470 14,440,898 *1? 24 26 26 Florida North Central division 27 Eastern North Central 244, 676, 913 70,042,199 37, 996, 301 74,860.413 33, 517, 325 28,261,675 136, 790, 268 26,937,132 27, .504, 116 40,912,178 5, 143, 759 6, 444, 141 11 , 780, 219 19,068,723 97, 081, 787 32,275,180 1,468,652 601, 233 874,537 1,752,383 2,932,363 6, 534, 053 10,328,881 2.S 29 30 31 Ohio 7,014,898 6,330,861 10, 149, 836 4, 924, 868 3,854,717 20, 026, 015 418, 864 101,483 415,706 300, 366 232,233 684, 414 247, 814 6S, 135 131,140 85, 961 68,183 264,871 226, 123 78, 476 389, 842 118,746 61,350 468, 177 ■>51 ,661 K76 52fi 1,919,356 908, 134 2,201,927 837, 767 666, 869 5,387,639 2,344,181 922, 627 4, 970, 427 1,205,328 886,318 4,112,017 i 122,' 081 214! 617 676,944 1,024,214 508,679 . 526,332 193,618 491,274 998,028 1,379,0.66 Illinois 33 Western North Central ■^1 3,133,393 4,768,426 4,104,200 1,305,074 1,013,314 2, 228, 076 3, 472,. 633 10,346,790 126, 164 113,971 73, 996 36,450 96, 122 92, 422 146, 289 603, .601 35, 393 46, 766 65, 937 12, 077 14, 979 25, 993 64, 736 241, 668 71, 607 69, 709 245, 734 4,894 7, 1.51 46, 977 32, 105 447,589 l'',S 1304 368 876 988, 653 1, 177, 345 1, 633, 088 238,551 265, 433 476, 051 608, 518 6,140,666 900,911 486, 287 2, 044, 813 44,211 37,074 195, 722 402, 999 2,241,833 36 76,118 630, 270 20, 192 18,994 90, 715 32, 775 856, 072 206, 138 546, 664 44, .672 22, 149 94, 734 96, 934 857, 838 ?7 North Dakota 39 40 41 South Central division 42 Eastern South Central 45, 293, 356 4.644,790 " l,630,Ts3l" 976, 7117 ,810.410 1 , 126, 779 6,802,000 1,203,395 791, 198 266, 400 628, 726 2, 922, 281 12, 901, 922 204, 883 116, 201 279, 760 429,278 445,994 3, 138, .645 1,223,711 538, 280 315,605 227, 797 142,059 1, 018, 092 17,621,806 10, 872, 025 9,141,226 7, 658, 299 51,788,431 12,955,609 6, 942, 287 1,436,907 4,018,521 26, 435, 107 99, 249, 618 ,66, 026 66, 661 9,200 73, 997 298, 618 45, 050 29, 940 25, 884 15, 327 125,467 34, 022 21,719 206, 142 43, 003 21,638 8,977 167,829 299, 210 61.748 64,469 23,851 426, 794 197,935 97, 9.68 86, I61; 63,945 411 , 844 1, 240, 490 816, 723 699, 0.52 382,280 3, 002, 121 44 46 47 Western South Central 93,419 75, 105 70, 736 8,178 165, 581 57,387 116, 304 42,331 745, 102 575, 081 43,680 121, 426 1,516,832 3,832,697 369, 416 128,667 11,960 47, 223 460,836 2,963,758 49 50 51 52 53 Oklahoma 28, 089 102,005 784, 3X2 3,724 66, 002 233, 472 7,777 81, 138 443,884 10, 643 193, 183 700, 196 7,6.56 245, 663 1, 694, 176 656, 262 Texas Western division 'il 26, 392, 768 4,439,088 1,067,747" 5.67,941 292, .631 2,254,184 266, 685 1,2,S1,077 372, 846 617,. 538 290, 693 7, 181, 757 1,. 530, 332 797,417 4,8.54,008 345, 0114 232, 139 56, 050 28, 805 16,0.53 133,231 60,247 86,537 146,242 1,368,798 701,3.50 66 6, 319, .646 2,. 607, 123 1,. 561, 932 14,577,461 1,426,706 7,019,300 1,894,310 1 4,089,230 ; 1,035,760 65,837,5.60 ' 21,633 12, 359 11, 950 14, 305 39,668 3, 896 3,940 39, 133 39,004 9,863 11, 622 67,908 .^ 17,845 71,693 62, 265 28,305 22, 480 494,273 48, 939 113,360 459,231 110, 273 88,268 574, 666 131,360 368, 154 201,396 12, 132 40,845 420,507 26, 470 161,582 67 59 37,614 32,440 46, 624 20, 891 16,473 260 .611,629 3,122 18, 724 10, 600 140, 779 1,358 42, 266 2,000 311, 723 125, 626 17,816 168,281 24, 179 2(i, 719 7,751 55, 678 8,164 482,360 57, 000 20,414 404, 946 110,027 213,940 11, 151 83, 565 18, 644 924,651 110,867 91,086 722, 601 126, 397 68, 351 135,882 171, 129 61, 143 2,100,645 466^083" 252, 434 1,382,128 100,9.65 205, 278 61, 648 105,646 4,288 2,090,826 Utah 63 61 Nevada Pacific 13, 352,. 666 7,323,119 46,161,865 2. '.113, 391 77, 816 29, 096 407, 717 79, 173 23, 9U1 37, 382 14, 811 88, 586 5,318 98, 107 232,032 156,199 1, 702, 595 198,949 396, 390 6*^ 69 i'(irto Kico' 3,902,735 629, .623 'Total expt-nse.H of "f^eneral government" wliif-'h no dotaiis were estimated. I'xcct-'d the sum of itemH for offices included under that head by those of counties and of minor civil divisions for EXPENDITURES AND REVENUES. 977 TERRITORIES, COUNTIES, CITIES, AND OTHER MINOR CIVIL DIVISIONS, BY STATIvS AM) TICRRJTORIES: 1902. PAYMENTS FOE EXPENDITURES— Continued. Fire de- partment. Miscella- neous protection to liie and property. Health conserva- tion. Sewers, drainage, and other sanitation. Street lighting. Other high- way ex- penditures. Charities. Insane. Penal in- stitutions. Education. Parks and recreation. Agricul- ture. Interest. $38,185,709 «3, 735, 670 89,460,620 $26,417,947 S22,919,293 $93,861,697 $.58,400,423 $23,021,207 $24,426,029 $281,219,278 $14,62.5,414 ■S;, 239, 660 878,902,297 1 17, 869, 100 2, 284, 716 4,290,984 15,766,243 12,695,265 37^281,686 27,765,577 9, 767, 610 8, 688, 308 97,348,802 6, 656, 193 1,430,264 38,389,638 2 5,4.55,768 731, 754 1,249,829 5, 966, 736 3, 952, 320 11, 845, 444 9,14.5,712 3,084,480 3,104,086 23, 732, 246 2,3.51,444 235, 102 13, 423, 634 3 324,926 232,131 41,370 3,715,908 474,444 666, 930 12, 413, 332 33,7.51 8,871 518 627,467 42,447 18,700 1,662,961 115, 730 8S,575 29,487 830, 424 72,802 112, 811 3,041,155 99,078 66, 694 8,306 5,076,156 293, 866 422, 636 9, 799, 507 175,821 177, 240 34, 510 2,681,076 490, 660 493, 093 8,742,946 1,035,491 830,. 373 721, 929 6,7,51,662 802,168 1,703,821 25, 436, 242 898, 174 608,453 104,781 6,120,253 336,316 1,077,735 18, 619, 865 212, 826 49, 641 179,668 2, 247, 139 194,335 200,971 6,683,160 154,6.56 49, 561 74, 842 2,263,490 162,611 398, 926 5, .584, 222 2,216,027 1, 155, 623 1, 199, 439 13, 722, 921 1, 829, 703 3, 608, 473 73, 616, 566 26,242 3.5,048 3,807 2,092,729 71, 635 121, 983 3, 303, 749 17, 184 6,704 42,297 107, 083 18,244 43, 690 1, 196, 162 C05, 68.5 423, 454 173, 086 9, 653, 959 1, 11.5, 649 •1,451,801 24,966,004 4 5 6 7 8 9 10 7, 943, 643 1, 792, 506 2,077,184 2, 268, 124 964,479 46,868 641,614 213,992 1,634,663 271,413 1, 235, 079 686, 924 6,911,047 811,242 2,077,218 1,683,168 6,146,898 1,052,599 2,543,448 1,429,799 13,509,624 1, 840, 246 10,086,372 6,868,324 11,724,752 1,772,828 6, 122, 285 4,710,060 4,913,615 438,250 1,331,295 2,040,835 3,427,916 812, 102 1,344,204 1,743,072 40,448,393 8, 806, 505 24,361,6.58 19, 860, 327 2, 361, 822 1.58, 638 793,289 .546,873 607,167 106, 843 482, 162 210, 608 16,204,215 3, 886, 419 4,87.5,370 7, 140, 668 11 12 13 14 1,300,709 61,110 528, 896 325, 820 260,839 134,044 967,415 174,451 424, 165 1, 161, 982 956, 896 2, 977, 2X9 2, 249, 282 1,080,533 861,698 11, 973, 233 481,0.50 95, 068 4,392,7.82 15 5,656 58,526 92, 094 17,852 424 39,641 19,979 162,798 70, 193 93,517 87,378 262,759 63,429 412, 206 388,387 256,135 41, 826 521,176 51,852 387,203 270,430 119,366 128, 045 472, 903 177, 072 1,064,922 528,606 776,036 430, 656 3,891,036 121,378 669,676 484, 576 632, 001 341,6.52 2,460,778 3,742 183,619 215,220 427, 118 260,834 960, 302 53,6.58 221, 963 226, 914 203, 436 156, 728 881, 374 636, 213 3, 356, 094 1,373,630 3, 40,5, 347 3,141,949 7, 877, 094 12, 046 266, 903 137, 864 69, 771 4,466 65,823 800 21,868 163, 603 1,434,312 639, 964 2, 038, 45X 216,445 2, 747, 886 16 17 IS 61,800 10, 600 115, 540 19 20 21 78,617 194, 204 658,761 135,833 13,033,142 15,329 4, 790 18,060 1,362 719,378 76,069 39,126 97, 121 50, 448 2,974,428 96, 331 81,610 267, 192 86, 143 6, 480, 488 110,183 95, 265 224, 5.50 42,916 6,547,380 919,673 654, 537 1,946,003 470,817 32,496,618 594,412 427, 969 1, 223, 890 214, 607 17,908,510 343, 128 136, 380 398,3.59 82, 435 7,398,370 259, 224 151,609 360,628 109, 913 7, 747, 137 4,501,221 " 1,841,065 1,605,638 3, 506, 687 1,024,704 103, 900, 992 8,980 15, .585 29, 784 11,474 7,407,045 84,393 * 2, .500 26,015 2,632 938, 150 744,233 696, 040 1,012,236 295, 378 19, 765, 525 22 23 24 25 26 9, 420, 028 j 396, 635 1,897,783 4, 098, 164 4,521,837 19, 670, 677 11,066,154 5,2.i2,767 66, 678, 585 1,908,621 271^.529"" 102,845 1,191,224 220, 7X6 122, 137 5, 498, ,524 343,402 12,100,821 27 2, 357, 532 1,327,237 3,0.58,636 1,410,189 1,266,635 3,613,114 68, 348 15,823 249, 143 60, 236 13,085 322, 743 681,506 280,702 456,432 387, 266 192,877 1,076,646 1,093,665 405, 431 1,774,557 493, 796 330, 705 1,382,334 1, .506, 124 825, 267 1,116,965 3,83,202 691,279 2,025,543 5, 797, 524 3,100,611 4,960,118 2, 299, .530 3,412,894 12, 924, 941 3,799,786 1,645,731 2, 404, 490 1,. 585, 914 1, 630, 233 6,842,356 1,362,107 806, 369 1,643,147 846, 230 594, 914 2,145,609 1,173,869 602, 614 1,247,621 660, 656 816, 462 3, 245, 916 18, 773, 666 11,696,432 17, 9.59, 442 9,907,416 8,242,629 37, 322, 407 32,637 14, 905 161, 342 34, .576 99, 942 594, 748 6, 254, 948 1,621,807 3, 079, 396 1.264,137 980,533 7, 664, 704 28 29 30 31 32 33 837,913 648, 785 1,369,672 26, 772 23, 665 282,618 433, 789 2, 363, 998 24,212 26,274 204, 760 2,706 772 36, 745 28,274 111,374 247, 979 k 306, 300 284, 630 47,037 38,806 44,749 107, 144 801, 886 263,870 245, 263 759, 817 7, .544 1,383 44, 177 60, 290 2, 719, 285 457, 880 403, 190 790,896 32, 907 3, 170, 877 3, 245, 429 3,094,254 332, 725 30.5, 118 1,246,708 1,529,830 8,383,102 1,413,881 2, 132, 649 1,4.56,469 140, 177 241,979 421, 182 1,036,019 3,902,877 52,977 864, 306 772, 994 87, .515 119..5.S8 248, 229 913,988 .528,014 630, 811 212, 290 100, 4.52 226, 898 634,463 3, 794, 386 ■ 8, 112, 942 7, 002, 068 8, 728, 209 1,780, .592 2, 2.51, 174 3,989,636 5, 457, 886 29, 237, 426 211,810 60,267 5, 191, 587 824 2,090 22, 512 9,404 210, 028 279, 408 154, 616 53, .539 41, 132 9,177 33,685 23,191 108,666 45, 836 1, 676, 936 681,907 1,886,539 258, 268 365,207 960,576 1,836,271 7, 972, 282 34 35 36 37 38 39 40 41 120, 724 219, 946 1,078,207 2,073,893 1,125,696 40,854 445,731 430,041 666, 126 4, 150, 927 2, 158, 882 1,1.58,332 1,750,428 13, 930, 039 123,925 4,137,797 42 467, 763 333, 171 175, 941 158, 721 1,238,402 13,291 13, Oil 5,804 8,748 70, 620 148, 702 162, 908 92,937 51, 184 356, 165 216,415 124,140 60,896 28, 690 2,289,244 240,648 155, 621 85, 157 84,800 512, 081 1,654,716 1,021,909 843,466 630,836 4,232,175 797, 678 .562, 846 415, 452 382, 907 1,743,995 587, 660 209, 135 172, 1.54 189, 383 916, 661 581, 382 626, 147 331,805 211,094 2,043,958 6,277,917 2, 467, 835 2,624,616 2,559,671 15,307,387 74, 575 41,877 6,676 798 86, 103 24,770 14, 398 6,668 1,261,221 1,386,189 1,164,033 326, 354 3, 834, 486 43 44 46 46 62, 819 47 521,387 123, 441 4,640 37, 373 561, 661 2, 651, 345 22, 106 1,980 376 6,418 40, 642 406, 111 91, 640 11,050 5,880 23, 776 223,809 706, 298 2,060,118 10,038 253, 723 44, 164 5,076 23, 063 186, 066 1, 168, 642 674, 418 1,067,167 32, 187 407, 470 2, 160, 933 223, 809 368, 734 335, 547 3,702 60, 097 985,915 4,113,399 163,661 102, 898 427, 446 172, 672 1,993,911 2, 327, 944 611, 848 1,. 502, .560 8,871,124 30,881,731 39, 630 2,860 1, 6.50 9,224 32, 749 806, 276 105,0.52 46,515 1,615,049 140, 162 48 49 60 51 62 53 13, 163 215, 925 768, 773 68,2,57 580, 746 1,740,403 86,669 1,357,171 2, 453, 126 5,821 10,483 551, 983 190, 680 1,888,694 6, 634, 184 619, 103 59, 686 235,324 142,438 322, 330 1,889,472 1,070,731 310,930 746, 112 7,997,374 208, 752 2,024,987 64 172,041 6,000 14, 049 413,013 15,000 100, .517 11,957 76, 130 20, 197 17,064 116, 230 6,703 51,837 35, 723 69, 677 6,000 16, 843 225, 910 6,000 76, 448 450, 629 227,389 78, 422 1,070,776 62,256 481.591 329,573 76, 487 107, 327 625,604 31, 740 256,636 118, 925 30, 099 30,352 103, 800 27, 754 139, 071 159, 500 57,225 30, 435 399, .538 99,414 249, 760 1, .599, .550 908, 496 444, 7,52 4,758,329 286, 247 1,823,263 461, 794 985, 312 376, 1.57 21,061,094 3, 702, 504 2,. 578, 606 14, 779, 984 392,493 5, 965 143, ,888 4,760 13,209 26,322 20, 583 135, 960 437, 827 65 29 42, 700 5,000 7,743 6,332 96,383 5,000 44,098 11,126 87,961 142,325 I 57 991,062 .58 12, 107 6,80,263 60 20, 000 78,617 2,000 1, 931, 725 20,311 26,001 6,526 419,137 20, 000 55, 448 1,000 769,864 102, 830 344, 198 34, 563 6,461,904 52, 042 120, 950 83, 644 2, 786, 032 53,170 44, 394 41,607 1, 290, 402 118, 307 84, 172 47,281 1,4.57,254 13,648 120, 113 2,199 207, 271 300,133 331,7.54 48, 376 2,928,934 61 62 7,743 43, 122 976 682, 237 12, 007 100 689,116 67, 661 14,568 606, .«S7 38,613 8.56 338,682 64 287, 335 119,764 1, 624, 636 12,161 5,247 321,274 89, 481 64,667 274, 989 232,514 132, 416 45, 218 66,786 480,234 44,712 29, 973 76, 960 69, 120 623, 784 1, 648, 705 906,236 3,906,963 707, 401 862, 370 284,909 177,182 2,323,941 60, 334 216,168 217,185 185,995 887, 282 38,118 233,215 106,605 1,118,634 76, 886 121,943 14, 158 89, .506 103, 607 18,104 1,362,729 576,479 989, 726 65 66 67 7,994 39, 090 2 Including oflice of secretary of state. 932—07 62 3Not included in continental United States. 978 WEALTH, DEBT, AND TAXATION. Table 9.— SUMMARY OF PAYMENTS FOR EXPENDITURES AND OF RECEIPTS FROM REVENUES OF STATES AND STATE OR TEHRITOKY. PAYMENTS FOE EXPENDITURES— Continued. Total revenue receipts. GENERAL REVENUE RECEIPTS. Industries. Invest- ment expenses. Outlays. All other. Total. From taxes. General property. Special prop- erty and business. 1 Poll. 1 Continental United States North Atlantic division $32,054,394 $165,846 $208,475,012 $19, 098, 160 $1, 107, 569, 242 $934, 629, 816 $706, 660, 244 862,327,400 $16,681,786 2 16, 402, 607 79, 137 104,862,398 12, 822, 090 459,461,981 381, 890, 684 285, 300, 973 44, 329, 708 3,046,323 a 4, 382, 966 . 11,621 24, 101, 455 8, 898, 886 129,632,441 102,917,171 76,336,193 16,165,888 1, 638, 543 4 401, 679 150, 877 112, 358 3, 142, 400 213, 763 361,899 11,019,641 60 150 95 7,960 702 2,664 67,516 814, 174 627,382 816, 214 17,935,130 1, 691, 032 2,717,523 80, 760, 943 164,297 192,096 9,758- 8, 228. 740 162, 631 151,464 3, 923, 204 9,524,968 5,696,340 3,861,091 85,196,282 9,033,677 16, 320, 183 329,829,640 194,109,321 36,521,767 100, 198, 452 ' 79,996,069 8,686,412 6,126,067 3,061,713 65,116,189 7, 893, 175 13,633,616 278,973,513 6, 234, 937 4,039,403 1,896,736 50,117,874 6,001,968 8,045,275 208, 964, 780 1,247,306 736, 163 575,019 8,876,138 615, 938 3,105,324 29,173,820 180,621 43, 443 29, 149 1, 292, 659 33, 972 68,899 1,407,780 5 li 7 8 Rhode Island 1 Connecticut 10 Southern North Atlantic 1 6, 677, 335 1,305,723 3, 036, 683 4,415,077 6,473 9,825 61,218 4,933 53,620,410 7,464,073 19, 686, 460 10,361,641 1,316,257 231,478 2, 376, 469 906, 169 164, 400, 196 29, 024, 054 86, 649, 263 68,334,622 131,567,120 19,541,849 57,855,811 45,314,178 13,104,326 3, 849, 640 12,219,854 2, 628, 081 600, 659 173,855 733, 366 3,106,763 ■> New Jersey 13 14 South Atlantic division 15 Northern South Atlantic Delaware .. 1,544,642 3,636 6,799,575 420, 184 46,504,854 40, 838, 221 27,071,575 2, 080, 082 617, 162 1(5 60, 421 622. 845 186; 183 446,739 228, 954 2,870,435 377, 320 1,156,237 2, 730, 947 1, 490, 646 1, 044, 426 3,662,066 23, 118 267,802 2, 369, 607 14,818,969 9, .592, 032 12, 008, 218 7,'716,028 33,491,216 1,928,626 12, 535, 152 8,866,863 10,546,574 6,961,006 27,496,401 1,316,710 9, 964, 175 3,428,748 7,138,287 5, 223, 656 18,242,603 211,575 1, 001, 418 353,916 466,463 46, 711 .547,999 8,490 17 Maryland 436 2,500 600 18 ; Disiriet of Columbia 19 Virginia 75, 787 63,477 485, 975 391,801 216, 871 2,489,601 21 Southern South Atlantic 1,397 ?9 135, 986 2, 108, 531 .538, 637 87, 281 8,761,824 1,252 50 96 1, 228, 182 299,571 1,477,236 657, 077 64,417,584 115,032 93,287 119, 291 158, 365 3, 267, 644 7, 100, 192 7,430,211 14, 162, 493 4, 798, 319 376,335,463 6, 320, 603 4, 643, 147 12, 201, 455 4,331,296 318,814,303 3,961,430 3, 544, 561 8, 146, 503 2,591,109 256, 963, 3-53 260, 267 98,609 137, 661 61, 662 12,711,130 1,072,773 287, 650 1, 063, 080 66,098 4,760,327 23 24 25 26 South Carolina. Florida North Central division 41, 175 27 Eastern North Central Ohio Indiana Illinois Michigan Wisconsin Western North Central Minnesota . 6,885,700 40, 314 45, 001, 224 1,954,976 242, 176, 071 206, 310, 800 56, 282, 703 32,789,059 63,397,621 28, 603, 164 25, 238, 253 112,503,603 167, 221, 347 8,148,222 2,414,996 28 29 30 31 32 33 2, 638, 849 614,866 2, 354, 877 949, 895 327, 213 1,876,124 34, 508 534 6,132 iio' 861 13, 378, 299 6,517,667 16,642,479 6, 690, 1.52 3, 872, 627 19, 416, 360 638, 867 .3.55,838 336,323 365, 382 2.59, 566 1,312,668 67,701,208 38,487,896 74,254,677 33,476,651 28, 256, 739 134,159,392 47, 145, 667 27,809,146 61, 656, 032 21, 153, 017 19,557,486 89,742,006 17, 168, 366 20, 412, 393 21,797,835 4, 160, 443 3,439,835 7, 976, 188 14, 786, 966 65,533,625 1,884,486 379, 958 2,120,853 3,44.5,709 317,216 4,562,908 500, 000 811,317 400, 861 302. 103 400,725 2, 346, 331 M 418, 735 163,811 1,171,792 24,739 18, 029 37,052 41, 966 1,303,260 597 3, 712, 876 4, 165, 187 6, 669, 486 473,910 618, 205 1,018,935 2, 757, 762 13, 218, 090 118, 295 444, 002 74, 610 86, 785 32, 676 148, 115 408,1.'<6 1,043, 1.V2 27,146,141 27, 007, 026 38, 9.57, 598 6, 232, 219 5,404,220 11,665,181 18, 747, 007 95,«70,760 22, 684, 380 24,100,788 29,974,726 4,669,121 4,479,192 9, 968, 464 16,726,842 83, 142, 714 2,033,023 . 613, 730 ' 1,689,898 40, 044 63, 497 66, 740 155, 976 1, 344, 821 200,000 511,549 593, 539 136, 962 177, 147 324, 370 401, 764 4, 479, 2,i2 ^n S6 !i7 Missouri North Dakota . 12 IS W 40 252 30,561 41 South Central division Eastern South Central Kentucky Tennessee Alabama 42 663, 405 29,777 6,365,143 283, 441 44,667,8.56 17, 980, 666 11,038,393 8,978,309 6, 670, 487 61,202,905 40, 48b, 434 26,390,686 10,442,4.51 7,161,169 4,744,493 4, 042, ,-173 29, 142, 839 636,353 2,165,132 43 M 371, 497 119, 144 137, 562 25, 202 649, 855 25,217 31, 106 1,500 44,707 547, 325 2,171,620 20,823 1, 338, 732 1,501,540 1,198,322 1, 316, 549 7,862,953 138,512 83, 060 79, 525 32,344 759, 741 ■ 16,357,667 9, 926, 645 7,887,790 6,315,332 42, 656, 280 226, 698 226, 390 166,331 16,934 708,468 664,493 763, 798 466, 817 270, 024 2, 324, 120 5 2, 954 fi 47 Western South Central Louisiana 784 241 18 2,203,302 1,035,120 2.i7, 000 710,033 3, 657, 498 16, 616, 293 250, .599 41,212 201, 110 32, 946 233, 875 1,069,086 11,773,927 7, 379, 396 2,709,090 3,827,383 25, .513, 109 95, 904, 969 10,647,630 6, 976, 322 343, 180 3, 641, 7.50 21,148,398 82,447,493 8,107.471 1,374,. 585 249, 910 2, 706, 599 13, 704, 274 63, 548, 215 13, 926 39,084 61, 916 333, 194 755, 074 11,075 246, 488 978,289 1, 189, 121 -,0 Indian Territory Oklahoma Texas il )2 1^ 643 40 603, 644 1,313,660 226, 705 42, 8SS 3,461,731 467, 806 26,111,135 23, 791, 435 18,668,638 597,757 440, 081 - Montana 866, 208 214, 187 200, 108 2,046,1.56 135, 072 949, 298 70,791 46,571 14, Oil 256, 407 81,025 48, 306 6, 328, 557 2,644,398 1,607,915 14, 022, 074 1,508,191 7,316,951 6, 726, 522 2,491,251 1,400,198 12, 720, 494 1,462,970 6,359,660 3, 982, 846 1,919,340 1,046,302 10, 576, 817 1,143,333 4,821,996 263, 476 36, 269 36, 202 246, 634 15,286 107,723 247, 820 67, 838 48, 912 65,960 9,561 111,120 7 13,904 169,913 Colorado f) 151, 690 25, 000 126, 690 1 142,076 777, 187 30,036 11,204,264 4,624 37, 409 6, 272 542, 975 2,069,461 4,145,951 1,101,539 62,476,883 1,940,412 3,491,993 927, 255 52, 296, 398 1,592,686 2, 646, 013 583, 297 40,057,681 15, 932 .89, 444 2,347 608, 180 31,957 47,287 31,876 637,920 Utah -1 Pacific 1,793,331 281, 4W 83,717 1,428,160 226, 655 100,671 40 5 ' Washington 2, tiUK, SXi 957, 404 7, 637, 917 191, 597 136,208 215, 170 381, 783 73,489 12, 889, 134 7,196,616 42,391,133 2, 367, 072 3, 806, 256 10, 286, 036 5, 984, 529 36, 026, 833 1, 944, 321 3, 617, 883 8, 432, 336 4, 746, 744 26,878,601 1, 163, 607 1,006,181 64, 618 39, .528 504, 034 211, 175 1,919,428 13,438 33, 669 590, 923 265,043 40 f) Porto Rico ■' 186, 517 1 Including state taxes classified in Table 12 as "other taxes." 2 County receipts from fees and charges included in columii of ' all other" commercial revenue receipts. EXPENDITURES AND REVENUES. 979 TERRITORIES, COUNTIES, CITIES, AND OTHER MINOR CIVIL DIVISIONS, BY STATES AND TERRITORIES: 1902— Cont'd. GENEEAL KEVENUE RECEIPTS — Continued. CUMMEHCIAL REVENUE RECEIPTS. From liquor licenses. From other licenses and permits. From fines and forfeits. From sub- ventions and grants. From donations and gifts. All other. Total. From interest. From spodal assess- ments. Depart- mental receipts from fees and charges. 2 From privileges. From industrial income. All other.2 $55,241,197 819,841,348 »7, 962, 322 $60,984,892 *2, 903, 477 S2, 127, 150 J172, 939, 426 *21, 268, 231 S40,904,218 j;24, 992, 233 J3, 930, 046 $66,813,8.56 J15,030,842 1 25,058,317 3,971,450 2, 144, 801 16,380,679 1, 420, 829 237, 704 77,571,297 7,407,774 16, .570, 692 4, 918, .586 10, 513, 022 5,885,432 2,104,842 38, 467, 136 2, .507, 931 2 4, 780, 574 679,944 846,246 2, 733, 212 644, 582 82, 407 22,368 8, 475 491, 620 26, 427 16,286 776, 247 ' 440, 370 95, 068 240,809 37,460 102, 989 26, 715, 270 3,001,903 173. 404 58, 704 27, 739 2,231,275 235, 074 275,707 4, 405, 871 1,005,930 482, 027 2,917,914 1,577,436 575, 589 11, 804, ,551 629,209 3 42, 631 26,163 42, 768 403,624 102, 082 62, 686 3,291,606 221,237 61,423 44,905 305, S70 40, 724 171,587 1,299,555 666,632 67,737 317, 190 198, 854 159,106 1, 433, 693 13,647,367 20, 741 8,322 3,385 55, 899 3,968 10, 684 134,715 938, 566 570, 273 799,378 20,080,093 1, 640, 402 2, 686, 568 .50, 856, 027 17.231 1.672 72,333 4, 3X7, 005 122. 635 317, 707 11, 652, 006 148, 620 92, 224 246, .534 4, .568, 963 236,045 594, 066 4, 627, 590 4.000 4, .'iSo ""386,' 302' 151, 330 29,422 1,629,263 568, 294 374, 994 4.52.326 8,228,483 89.5,318 1, 286, 136 26, 662, .585 27,004 38, 144 1,446 278,076 4 121,045 147, 096 3,374,2.51 409, 000 729, 182 20, 277, 743 5 6 7 8 184,540 1,978,722 632,155' 443, 871 902, 696 482,482 9 10 12,759,293 1,957,219 5, 561, 231 2,861„100 801,659 239, 362 2,250,485 3, 629, 525 742, 039 198,808 358, 708 978,199 4,453,589 2,899,645 6,294,233 9, 492, 240 31,241 68,708 34, 766 287,076 29, 709, 125 6,497,713 14, 649, 189 11,661,447 7, 983, 340 1,480,271 2, 188, 395 1,014,080 2, .526, 420 514, 606 1,. 586, 664 1, 522, 595 964,4.59 341, 101 223, 693 537,541 16, .596, 821 3, 235, 937 6,829,827 6,627,313 11 12 IS 14 1,8.59,117 2,336,330 280, 938 6,488,080 16,331 90,576 5,666,633 768, 148 45, 714 411,452 1,797 208, 018 101,167 809, 288 232,1.57 45, 954 474.404 56, 773 7, 058, 967 3, 6.S5, 2;:;7 1,707,766 491,428 786, 021 317,744 382, 278 3,373,730 846,947 .54, 730 879.817 164, 342 379, 261 580, 024 469, 619 3, 865, 410 438,872 290, 928 21,524 3,242 123, 178 3, 426, 538 .52,610 58, 910 1,363,365 23,011 1,928,662 1,358,644 430,892 694, 200 610, 732 456, 111 2, 969, 470 167,972 15 47,172 702,261 463,141 448,003 208, 670 1, 001, 953 121,469 450, 737 149, 959 991,176 621,999 1,294,195 11,876 45, 179 74,542 76,289 74,053 697, 261 201,898 344, 814 4, 394, 277 994, 265 652, 826 3,004,160 9, 117 26, 518 440, 981 2,283,817 725, 169 1,461,644 755,022 5,994,814 779,689 2,787.064 1,961,038 467, 023 67, 521, 160 107, 954 106, 240 268, 107 47,205 164, 694 319,880 14, 611 232, 166 89, 916 214, 434 59, 605 911,863 217,935 54, 767 64, 074 16 50 12,281 1,250 1,750 22, 129 359, 160 1,110,736 365, 349 17 18 , 40, 040 14, .571 196, 500 48, 452 5,484 50,671 91,890 965, 7.H8 96, 201 760 81, 430 865, 478 409, 973 3, 567,'843 30, 308 18, 823 314,510 19 20 21 278, 676 252, 203 214,755 596,004 231 233 108, 621 83, 199 344,807 160, 634 2,270,016 343, 115 404, 969 1,386,666 869, 520 14,582,521 4,966 4,030 13, 133 32,249 226,681 127, 182 394, 829 163, 171 7, 992, 147 3,006 269, 598 2,366,613 785, 346 146. 287 16, 998 257, 315 36, 323 4,874 8,181,807 22 ■'3 464,027 259 250 194,648 93, 0S3 17, 737, 418 75, .589 2, 835 24 '5 19,901,760 5,474,338 1, 195, 070 936,434 : 16,614,387 26 13, 498, 104 3, 586, 597 1, 102, 206 6,878,823 1, 758, 880 1,171,598 6, 403, 656 4, 133, 792 425, 831 245,415 870,861 109, 630 2, 482, 055 1, 340, 546 891, 448 8,846,374 2, 194, 894 2,286,351 1, 929, 491 1, 539, 095 896, 543 5, 736, 147 863, 695 124,576 67, 327 365, 4.59 83, 172 223, 161 331,376 292, 822 110, 385 31 , 108 20, 397 29,072 11)1,860 . 602,966 365, 647 .54, 507 56. 539 6.568 ."6, 2.5.S 41,047 .S2, 400 247,827 82,425 35, 865, 271 11,418,505 5, 698, 837 10, 857, 066 4, 872, 387 3, 018. 486 21, 655, 889 4, .561, 761 2, 906, 238 8, 982, 872 663,098 926, 028 1, 696, 727 2,020,166 12, 728, 046 4, 181, 421 11,274,413 3, 460, 476 653,477 11,.X72,.S02 4, 918, f 66 27 310, 267 66, 231 254,854 182, 486 87, 610 1,378,668 3,496,677 2, 667, 462 3,039,791 1,352,109 718,484 6,463,005 1,074,7,58 479, 108 611, 197 902, 171 493, 242 4, 531, 671 324, 359 84,006 203, 967 41, 146 4,255,753 [ 659,292 850,616 1 1,126,227 4, 295, .'JO? : 2,020,573 1,731,636 ] 527,682 739,290 685.192 28 29 30 31 32 282,957 3, 741, .5X5 3,262,941 33 1,343,200 1, 254, 754 2,868,544 2, 205 250, 375 682, 715 1,863 3, 189, 980 184, 481 167, 730 687, 124 9,343 44, 782 71,779 175,307 4,881,988 2, 278, 666 139, 489 199, 130 295, 654 36, 370 23,856 28,228 660, 841 1,852; 446 1, 113, 029 943, 331 1, 790, 747 278, 186 423,442 758,992 428, 420 11,450,974 6, 716, 990 37, 155 43, 664 194, 846 1,286,860 987,208 3, 145, 062 38,288 110.610 238,537 667,640 1,215,394 406,2.59 95, 008 21,200 264, 232 24, 819 810, 135 1,447,811 827, 267 1,538,267 91, 080 139, .561 100, 342 387.363 3,283,868 98 16,270 249,118 3,012 766,417 238, 603 2, 557, 014 44. 203 216, 628 1 34 782, 260 1 35 613, .594 36 222. 173 37 295, 716 38 6,85,177 '39 447,393 40 18,395 37,315 161,901 14,4.59 78, 188 68, 260 2,301,467 223,944 1, 837, 963 41 1, 363, 273 790, 331 83, .588 1,6,59,973 78,119 1,265,961 433,237 42 633,961 221, 726 458, 187 39, 400 1,836,707 383, 933 866, 899 567, 387 460, 137 2, 603, 332 198, 849 162, 948 301, 893 136,641 1,062,115 3, 728, 162 507,998 1,145,082 1, 334, 748 4, 734, 984 53, 383 3, 254 26, 961 25, 737 21,464 20, 649 14, 676 165, 402 1, 622, 999 1,112,748 1,090, .519 355, 155 8,546,625 494, 670 606,016 310,846 148, 441 1,723,895 6,100 52,892 20, 127 719, 151 289, 621 223, 943 33,246 1, 035, 606 18, 142 121, 495 268, 129 25,471 1, 404, 726 43 n 46 78, 318 145, 825 47 526, 817 623, 186 1,012,467 242, 681 14, 195 16, 204 1,318,795 1,884,047 85,024 326, 993 14, 378 79,869 565, 861 716,860 640,868 676, 093 10,030 24, 613 17, 854 13,013 1,707 7,497 125, 331 398, 755 1,126,297 404, 074 2,365,910 285, 633 4,364,711 13, 457, 476 503, 639 115, 097 298, 642 146, 109 866 62, 130 1,226,149 1,680,601 2,241 2,329 1,374 241,478 23, 271 1,700 65, 722 703,336 3, 903, 563 27, 687 68, 368 998, 616 70, 065 250,000 2,020,659 48 49 50 248, 679 638,025 4,230,040 237, 074 3, 280, 969 9,078,678 340 43, 330 88,217 74, 705 116, 694 4, 366, 734 139,881 127, 285 52 63 1,716,964 615,345 202, 064 1,384,165 3,199 163,222 46, 229 91, 962 6,110 17,929 ' 992 22,711 2,819.700 628, 354 341,311 21, 436 313, 632 684, 045 54 500, 322 222, 480 90, 622 770, 805 132,735 418, 811 302, 479 ,55, 312 12,030 167,868 77, 656 286, 638 79, 582 9,035 27, 983 76, 819 8,645 145,209 303, 658 86,026 131, 948 797, 772 64, 762 442,414 110 3,000 89 602, 035 153, 147 207, 717 1,301,680 55, 221 967,291 220,815 48, 108 92, 240 .59,918 9,811 219, 530 123,418 66, 863 10,392 21,699 215,913 36, 474 67, 892 6,196 • 58, 368 136, 375 94,647 63,468 390,619 8,936 203,041 55 56 4,255 400, 681 36, 0.55 219, 209 57 16, 240 58 59 3,038 274,869 11,825 180,134 60 110, 688 267,719 40, 404 2, 094, 265 104, 885 69,858 111,895 982, 064 17, 963 117,031 10, 226 369,687 50,466 246, 725 145, 223 7,251,999 16, 845 4,878 1,988 212, 822 66, 667 12,316 143, 839 129, 049 658, 958 174, 284 10, 180, 485 2,603,098 1,212,087 6, 365, 300 49.2. 751 2,076 79,828 137, 626 708,222 33,887 26,648 7,457 1,271,368 35,000 146,134 58,086 115, 764 29, 201 1,133,573 61 3,038 274,869 11,825 62 63 81, 980 3,563,511 94, 024 3,409,787 64 624, 145 256, 630 1,213,490 81,416 217, 418 109, 909 654, 737 82,388 124, 696 170, 635 69, 286 129,667 72, 705 650, 194 713,076 5, 888, 729 56, 585 3,482 21,913 197,853 240, 626 269, 743 I.'i7,.s71 957, 216 248,113 2, 368, 182 168, 374 39, 747 1,063,247 39, 695 79, 360 29, 791 2,800 61, 433 3,505 3,098 933,786 512,082 1,963,919 221,677 316, 078 168, 719 648, 776 66 66 67 68 63, 880 375,403 28,295 ' 288.373 29, 177 176, 748 69 ^Not included in continental United states. 980 WEALTH, DEBT, AND TAXATION. Table lO.— PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES OF STATES AIVD TERRITORIES, 10 n 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 STATE AND SDBDIVISION. PAYMENTS FOR EXPENDITURES, Total pay- ments for ex- penditures. Alabama State Counties Cities with a population of over 25,000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions Arizona Territory Counties Citieswithapopulationiif over25,000inl900. 8,000 to 25,000 in 1900 Other minor civil divisions $9,141,226 2, 673, 287 3,712,061 1, 815, 255 282, 823 657, 800 1,894,310 630, 050 1, 025, 260 General government. Total. 1 Arkansas State Counties Citi es with apopulationof over 25,000in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions California State Counties Cities with apopulationof over 25,000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions Colorado State Counties Citieswithapopulationofover25,000inl900. 8, 000 to 25,000 in 1900 Other minor civil divisions Connecticut State Counties Cities with a population of over 25, OOOin 1900 8,000 to 25,000 in 1900 Other minor civil divisions Delaware State Counties Cities with a population of over 26, OOOin 1900 8,000 to 25,000 in 1900 Other minor civil divisions District of Columbia City with a population of over 25,000 in 1900- Florida State Counties Citieswithapopuliitionofover25, OOOin 1900 8,000 to 25 000 in 1900 Other minor civil divisions Georgia State Counties Cities with a population olover 26, OOOin 1900 8,000 to 25,000 in 1900 Other minor civil divisions Hawaii Territory. Idaho State Counties Citieswith a population of over 25,000 inlOOO 8,000 to 25,000 in 1900 Other minor civil divisions Illinois State Counties Cities with a population of ovcr25,000in 1900 8,000 to 25,000 i n J 900 Olher minor civil divisions Indian Territory Nations Other minor civil divisions . 339, 000 6,942,287 1,262,316 3, 94,s, 292 291,288 447, 191 993,200 45,161,866 9, 322, 513 14, 896, 871 12, 366, 207 2,958,974 5,617,300 14, 577, 461 1,778,157 7, 0.59, 134 3, 187, 118 903, 552 1, 649, 500 16,034,339 2, 666, 469 404, 806 5,904,4.57 2, 194, 207 4, 864, 400 2, 259, 313 404, 390 414, 557 930, 866 $810,410 105, 313 509, 563 77, .5,i0 14, 4S4 43, 500 372, 846 44, 273 288, 573 509, 500 8, 869, 549 8, 869, 549 4,242,'J(;l 1,027,424 1,H7.H, 810 OOU, 3 10 449,391 2.H7,000 14, 184, 202 1, 798, 622 4, 821 , 319 2, 766, 622 1,010,639 1 , 787, 000 2, 913, 391 2,913,391 2, 607, 123 446,878 1,803,245 40, 000 791,198 160, 119 510, 378 19, 248 25, 353 76, 100 4, 854, 008 .596, 498 2,805,877 1,067,448 128, 185 256,000 2,2.54,184 397,003 1,306,334 285, 387 66, 460 199, 000 1,104,912 220, 341 72, 129 385, 7G4 106,678 320, 000 ■246, 370 21,. 574 120, 428 63, 368 Legislature and legislative offices. 1,200 Chief ex- ecutive offices. 2 6,380 3,820 ?25, 884 13, 267 9,475 3, 142 Law offices and accounts. S21, 638 11,500 1,752 20, 891 20, 891 3,122 3, 122 1,358 1,358 75,105 64,113 21,719 14,219 8,178 3,690 5, .580 5,412 2,400 5,100 2, 643 1,845 407, 717 225, 493 157.491 24, 733 88,586 51,314 "26,'766 10,5^ 168, 281 27, 636 126,984 13, 661 133, 231 78, 167 14,305 1,873 39. 133 38, i3« 16,626 9,213 3,219 24, 089 15, 044 70,822 25,373 38,115 17, 070 i 86, 758 6, 4.5,') 32,297 13,152 16, 869 5, 176 49, 237 31,066 50, 000 262, 085 262,085 510,071 119, 276 294, 307 32, 7.58 31,731 32, 000 1,026,265 154, 101 632, 282 147,345 32, 537 60, 000 345, 094 345, 094 557, 941 83, 228 449, 713 7,100 6,600 10, 644 4,069 6, 575 20,303 26,303 26,394 16,643 5,479 4,272 2,57,000 74,860,413 6,682,571 8,475,302 i| 34,407,384 1 5,085,1.56 20,210,000 j 1,436,907 977,973 45,s,934 37,99.5,301 6,017,X19 9. 379, 816 4,925,2.57 3,872,409 14,800,000 25, 000 10,149,836 .596,390 3, 512, 998 1,842,860 197, .596 4, 000, 000 256, 400 211,625 44, 775 6, 330, 861 180,471 2,896,069 237, 625 166,690 2,8.50,000 9,469 2,608 56, 327 66, 327 1,582 5,144 31,255 12, 538 20,970 7,750 12,144 6, 573 34, 250 5,070 Finance offices and accounts. $54, 469 21, 938 28,815 3,716 7, 751 7,751 57, 387 48,325 3, 864 5,198 404, 946 73, 331 '292,'635' 38, 980 67, 908 Miscella- neous gen- eral gov- ernment. S86, 1.56 58, 608 25, 128 2,420 11, 1.51 11,151 42, 331 29, 772 4,761 7,798 722, 601 218, 724 463, 632 40, 245 S699, 052 144, 056 645,366 7,828 602 1,200 135, 882 6,040 129, 842 Military and police. 494, 273 316,963 ! 55,133 12,775 158, .514 18,796 146, 604 21, 210 99, .581 25,813 370, 484 150, 233 188, 780 31,471 23,072 3,750 29, 619 8,155 1 121,871 121,871 91, 387 73, 598 7,403 10,386 675, 081 75, 629 487, 832 2,000 3, 220 6,400 1,382,128 292, 635 886, 787 166, 983 11,923 23, 800 574, 666 3,399 ,557,413 6,883 3,471 3,500 .528,163 I 401,325 I 2,3.56 42,867 27,215 54,400 76, .535 29,891 I 41,274 4,370 1,000 1.5S, 196 1.58,196 269,141 121,771 144,301 969 1,100 1,000 90,434 1 797,2.52 57, .584 67, 584 47, 2S0 29, 034 8, .82,5 9,421 47,013 24,100 52,287 I 37,838 5,080 • 7, .551 ! 5, ,583 79, 173 79, 173 28, 805 28, 805 415, 706 165,249 190, 812 59, 645 101,483 I Indiana State Counties Citi es with H population olover 25,000 in 1900 8,000 to 25,000 in 1900 Other minor civil divisions 1 Total expenses of "general government " exceed the sum of items for offices included under that head by those of counties and of minor civil divisions for which no details were estimated. 48, 048 53,435 5, 318 5,318 12,369 12,359 131, 140 78, 229 30, 144 22, 767 08,135 35, 575 14,. 524 18,036 24, 179 24,179 389,842 74, .526 285, .588 29, 728 78, 476 19,413 40, 985 1S,07S 110,027 126,397 110,027 , 126,397 9,863 9, 863 675, 9-14 66,442 573, 431 36,071 28,305 28,305 101,918 684, 100 5, 484 2,750 3,000 100, 955 100,955 110, 273 37,480 72, 793 $227, 797 28, 240 129, 777 23,280 46,600 51, 648 21, 648 128, 657 111 35, 394 31,052 62, 100 1, 702, 595 170, X24 1,216,729 105, 042 210, 000 420, 507 64, 508 183, 922 43, 077 129, 000 846, 244 182, 105 454, 028 105, 111 105, 000 116, 111 10, 034 86, 077 '26,'66o 876, 642 876, 642 132, 470 5, 025 1,024,214 211, 944 762, 885 49,385 2, 201, 927 396, 938 1,422,103 171,537 11,349 200, 000 42, 648 56, .597 28, 200 567, 141 13, 000 289, 836 94, 305 170, 000 198, 949 198, 949 12, 132 7,132 5,000 4, 970, 427 465, 684 122, 681 39, I.SO 49, 719 33, 482 43, 680 35,430 8,250 3, 740, 661 264, 082 500, 000 11,960 214,017 86,003 84,349 43,665 908, 134 288, 019 611,798 7,524 922, 627 76, 178 309, 838 186, 611 350, 000 EXPENDITURES AND REVENUES. COUNTIES, CITIES, AND OTHER MINOR CIVIL DIVISIONS, BY STATICS AND TERRITORIES: 1902. 981 PAYMENTS FOR EXPEXDITUKES — frintiniU'il. Fire de- partment. Miscella- neous pro- tection to life and property. $175, 941 118, 96S i 28,473 2^, 5U0 ■. $.1, 804 S, 724 80 Health conserva- tion. 8:92, 937 14, 400 4fi, 590 23,189 4,368 4,400 20, 311 16,311 Sewers, drainage, and other sanitation. ii;u,896 60, 057 5,439 5,400 Street O"^^'' '^'^h- lighting. '^[^^^,[,'^'1- JSS, 157 53, 938 15, 619 15, 600 20, 000 3,4CiG ,644, 370 121,638 35, 452 142, 000 102, 830 "'62,' 83b' $415, 452 262, 630 131, 642 20, 348 432 400 ,52, 042 2, 338 49, 704 $172, 154 168, 954 1,600 1,000 53, 170 53, 170 Penal in- stitiition.s. $331,. SOS 165.167 150,195 9, 0.54 3,689 3,700 118,307 80, 757 37, 550 $2, 024, 616 1, 310, 122 1,108,256 100, 748 35, 190 70,3t0 461, 794 151, 798 309, 996 Parks and recreation $6, 675 'ii'iiiK Agricul- ture. $6, 668 6. 668 13, 618 13,648 1 Jl, 164, 033 449, 030 165, 055 400, 982 33, 966 115,000 300, 133 152, 472 107, 661 OS 20,000 123,441 \ 31,. 593 45, 948 45, 900 1,179,088 I 172,648 I 173,000 i 413,013 269, 196 71,917 71,900 666, 930 439, 074 113,,s.50 114,000 41,110 11,050 20, 000 44,164 10, 000 1,067,167 780 600 600 299, 674 10, 800 10,800 42, 700 40, 931 869 900 18, 700 15,927 1,373 1,400 4,556 'i,666 92, 094 92, 094 1,362 1,910 3, .-31 2, ,'■0,1 2,800 274,989 27, 676 81,903 134, 234 16,676 15, 600 115, 2.30 4, 961 39, 454 39, 620 16, 605 16, 600 112, 811 17,250 2,390 3,848 3,800 59, 983 17,778 17, 800 19, 979 6, 233 784 11,962 22,064 22, 100 623, 784 354, 401 62,933 62, 900 417, 568 103, 226 103, 000 69, 796 12, 787 12, 800 422, 636 2, 790 119, 266 35, 555 71,100 279, 668 70, 078 70, 200 63,429 244, 683 124, 410 124,000 53, 429 'i6,'666' 388, 387 388, 387 86, 143 41,. 1.52 'io.'ooo 270, 430 270, 430 881,199 17,213 33, 765 136,000 3, 906, 963 42, 976 2, 490, 515 693,717 226, 756 463, 000 1,070,776 46, 762 493, 615 221, 374 71,025 23H, 000 1, 703, 821 156, 339 1,244 354, 3,H8 191 , .H5U 1,000,000 177,072 96, .609 41,. 563 335, 547 217,657 110, 326 6,764 300 600 2,323,941 876,138 1,128,472 317, 636 1,395 1,400 526, 604 138, 230 363, 669 20, 693 1,612 1,600 ! 1, 077, 735 1.S8, 112 90, 276 273.278 46.069 181,000 121.378 61,079 68, 335 1,464 102, 898 101,098 600 1,200 .187, 282 ,887, 277 103, 800 103, 800 172, 672 86, .589 78, 810 1,831 2,742 2,700 1,118,634 715, 844 331, 981 65, 265 2,744 2,700 399, 538 232, 006 163, 230 4,302 200, 971 105, 328 32, 161 15, ,882 47, 600 3, 742 3, 742 398, 926 262, 264 136, 179 462 31 53, 668 3, 000 60. 668 2,327,944 634, 587 1, 517, 329 64, 302 105, 726 106, 000 14,779,984 4,398,162 6, 862, 069 2, 368, 948 720, 815 1,430,000 4,7.58,329 473, 362 3, 016, 752 857, 126 206, 089 206,000 3, 608, 473 639, 003 1,299,261 590, 219 1,080,000 636, 213 226, 890 8,600 200, 823 2,8.50 :,327 523 606,887 138,630 103, 607 103, 007 404,222 32,035 32, 000 87,961 26,322 26, 322 C7, 603 10, 1.58 10, 200 43, .590 43, 690 97, 725 12, 1.58 12, 100 40, 000 140, 162 42, 736 45, .506 6,250 5, 670 40, COO 989, 726 166, 121 223,416 154, 663 110, 637 336, 000 991, IJi;2 97, 766 396, 699 239, 378 108, 229 150, 000 1,451,801 66, 926 14,566 491,678 228, 611 6.50, 000 163, 603 21,055 34, .594 87, 964 10, 000 325,820 325, 820 135, 833 41,191 76, 742 18,900 6.68, 761 360 812 200 18,060 244, 784 113, 977 200,000 15, 195 865 2,000 2,000 70, 493 70, 493 50,443 29,177 3,132 12, 952 4,182 1,000 97, 121 346 22, .645 42, 440 11,790 20, 000 232, 514 232,514 528, 606 528, 605 470,817 34,603 34, 340 17, 200 267, 192 28, 615 14, 300 306,4.89 \ ?6,404 38,624 49,300 1,946,003 183, 871 33, 321 40,000 44, 712 44, 712 132, 5.57 31,993 60, 000 1,4119,490 282, 433 79, 080 176, 000 707, 401 707, 401 227, 389 8, 995 208, 394 600 481, 676 484, 575 214, 507 141,556 64, 989 3,4.60 3, 012 1,.500 1, 223, 890 902, 970 199, 638 99, 696 6,686 15, 000 60, 334 60, 334 76, 4.87 22,2112 64, 286 216, 220 215, 220 82,436 79, 73fl 1,799 900 398, 359 379, 605 8,764 10, 000 38, 1 18 38,118 30, 099 30, 099 225, 914 225, 914 109,913 8,650 89, 981 4,912 4,270 2,100 360, 628 120, 082 221, 432 19, 114 200, 000 1, 373, 630 1, 373, 680 1,024,704 292, 865 731, .849 137, 864 137, 864 2,632 2,632 10, .524 960 76, 8S6 76, .SSB .67.225 39, 724 17, .501 3, 508, 687 1,710,860 1,254,704 184, 900 76, 223 280, 000 392, 493 392, 493 908, 496 1.S9, 174 719, 322 29,7,84 26,016 26, 015 24, 164 3, 620 2,000 38,613 38,613 18, 104 18, 104 4, 750 4,760 20, 000 639, 964 639, 964 296, 378 63, (;S6 56,816 67, 650 97, 228 20, 000 1,012,235 330, 384 60, 322 403, 302 93, 227 136, 000 50, 780 60, 7S0 232, 376 69 12, 268 60 165,108 , 61 ! 62 5, 000 3,0.68,535 2.010,312 348, 223 700,000 4,540 1,327,237 612, 372 289, 865 525,000 249,143 221,646 7, 49-s 20, 000 376 22.6 1.60 16,823 9,270 1, .6.63 5, COO 2,000 4.56,432 52, 823 137, 342 135, 997 29, 270 100, 000 5, 880 4, 600 1,380 280, 702 9,400 92, 445 44,270 34, 687 100, 000 74, ,5.57 5,000 1,115,965 1,406,619 117,938 250, 000 496, 796 219, 169 400. 000 10,000 I- 4,960,118 90,839 298,427 863,060 307,192 ' 3,400,000 32, 1,S7 405, 431 5,075 .825, 267 ,100,611 ,404,490 .579, 191 , 765, 270 4K,5.58 6,471 15, 000 3,702 3, 235 467 1, 643, 147 1,606,422 16, 725 20, 000 1,247,621 7111,946 3.63, 043 LSI , 226 3,407 5, OOO 7,9.59,442 ; 1,191,224 1,869,9X1 I 25l.s,6,s 7.i;06,rili6 1,109,206 1, 480,995 I 32,019 6,7.60,000 1 50,000 llil,342 161,342 611, -MS 521, S4S 90,000 1,6.50 1,6,60 1.S4,646 96, 786 126,000 219, 044 206, 223 400,000 1,034,613 224, .893 1 241,106 ! 1,600,000 I , l'45, 731 481,. 631 967,641 46,1.86 374 160, 000 11 695 432 2 606 157 778 618 1 178 321 9.i7 336 6 176 000 102,. 846 "1,482 18.363 10,(1110 14,905 14,905 .55.000 3,079,396 247,'92i 2.29.5,132 236, 343 300, 000 65 66 67 68 69 1 70 71 73 1,.62I,.S07 I 74 ion. 316 76 009,422 , 76 326, 061 77 241,938 78 236,1011 79 2 Including office of secretary of .state. 982 WEALTH, DEBT, AND TAXATION. Table 10.— PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES OF STATES AND TERRITORIES, STATE AND SUBDIVISION. PAYMENTS FOR EXPENDITURES- -cont'd. Total revenue receipts. GENERAL REVENUE RECEIPTS Industries. Invest- ment expenses. Outlays. All other. Total. From taxes. General property. Special property and husiness.i Poll. 1 $137, 662 S2,954 $1,198,322 $79, 525 18, 707 830 $8,978,309 2,882,199 8, 689, 401 1,610,403 245, 406 650, 900 2,069,461 564,486 1, 169, 875 $7,887,790 2,656,400 3,421,186 1,012,115 215, 389 682,700 1, 940, 412 688,623 1,111,789 84, 744, 498 2, 035, 667 1,712,639 674,522 96, 775 326, 000 1,592,686 489, 797 902,889 $166, 381 166,331 8456, 817 147, 796 274,806 10,888 5,827 17,600 81, 9.57 •> State R 450, 188 602, 649 86, 485 109,000 142, 076 4 Cities wi til a populiition of over 25,000 ill 1900 - 8,000 to 25,000 in 1903 . .' 83,276 13, 586 40, 700 25, 000 2,854 100 .^i 29, 988 30,000 4,624 3,906 718 fi 15,982 15, 932 8 Territorv Q Counties 22, 075 81,867 11) Cities with a population of over 25,000 inigoo. 8,000 to 25,000 in 1900 11 1" 25, 666 31, 106 120, 000 1, 085, 120 6,343 313,881 81, 493 158,408 475,000 7,637,917 335, 100 7, 379, 396 1,436,417 4, 247, 014 308, 817 894,448 992, 700 42, 391, 188 7,688,675 15, 122, 016 11, 144, 716 2,849,926 5, 586, 800 14,022,074 1,624,073 6,744,612 8,281,959 746, 630 1, 624, 800 16, 320, 183 8,233,900 345, 078 5, 816, 797 2, 127, 908 4,796,500 2,369,607 416,187 493, 274 952, 646 290, 100 6, 975, 822 1,294,410 4,188,666 291, 440 836, 616 864, 200 36,026,833 6,076,106 14, 473, 240 9,644,183 1, 978, 104 3,854,200 12, 720, 494 1,460,766 6,350,077 2, 713, 797 695, 464 1,600,400 13, 633, 616 3,017,364 169, 421 6,041,657 1,636,873 3,769,300 1,928,626 376,825 . 438, .507 . 671,794 j 200, 000 4,374,685 1, 122, 908 2, 558, 356 176,642 137,779 380, 000 26, 878, 501 4, 948, 468 11, 189, 869 7, 022, 838 1,327,346 2, 440, 000 10, 576, 817 1,052,038 6,093,134 1,920,390 361, 255 1, 150, 000 8, 046, 275 164, 520 87, 333 4,064,119 1,129,303 2, 600, 000 1,816,710 100 755,074 1i Arkansas ... . 41,212 87,547 1,121 39,084 87,466 14 Ift Counties . . . 755, 074 Ifi Citieswith a population of over 25,000 inl900. 8,000 to 25,000 in 1900 16, 172 8,784 11,200 1, 428, 166 863, 584 1,618 17 844 1,700 215, 170 48, .541 61,320 35, 145 25, 064 50, 100 256,407 168,193 73, 795 18 Other minor civil divisions 1<1 California 40 604, 034 601,032 3,002 590,928 447,262 143, 671 W State ?1 1,024,642 8,200,474 1,137,901 2,275,000 2,046,156 21, S6."i 650,178 700, 265 224, 8.53 449,000 2,717,628 99 Citieswith a population of over 25,000 in 1900. 8,000 to 25,000 in 1900 290, 232 91, 350 183,000 169, 918 ?3 40 ?4 9S 246,634 246, 634 66, 960 39,980 •>« 97 Counties . . ''S Citieswith apopulation of over 25,000 in 1900. 8,000 to 25,000 in 1900 61, 887 27,126 81,400 361,899 9 Cities'withapopulationof over25,000tin 1900. 8,000 to 25,000 in 1900 fi3 fi4 150,000 15, 542, 479 9,421 481, 931 10, 318, 004 1,483,123 3,250,000 257, 000 242,000 74,254,677 6,898,844 9,302,7.S9 33,273,043 6, 090, 001 20,190,000 2, 709, 090 2,412,808 296,2,S2 38, 487, 896 6, 499, 269 9, 350, .'i7x 5,138,677 8,719,372 14, 780, 000 232, 000 08,897,621 6, 397, 010 7, 209, 182 26,989,477 4, 131, 6.52 19,610,000 343, 180 52,000 291,180 32, 7.39, 059 4, 807, 196 7, 270, 700 3,704,7.56 2,821,407 14,126,000 150,000 61,656,032 4, 276, .582 7,046,748 20, 026, 470 3, 208, 232 17,000,000 249,910 6,000 400,851 fiS 2,3.04,877 5,132 336,323 148, 692 14,417 15, 900 66,414 100, 000 201,110 201,110 2,120,863 1,929,522 fiH State fi7 Counties fi.S Cities with a population of over25,000 in 1900. 8,000 to 25,000 in 1900. 1, 937, 775 267, 102 150, 000 1,500 4,892 240 169,796 21,. 536 09 70 851 400, 000 11,076 71 N 61,915 61,915 Nations 73 1,500 614, 866 267,000 6, 517, 667 249, 910 27,809,146 4, 065, 514 6,474,638 3,047,069 2, 222, 035 12, 000, 000 11, 075 811, 317 279, 002 171,0,88 7, 784 3,443 350, 000 7i 534 855, 888 69,707 149,470 379, 968 379, 968 75 State . . . 7(t Counties 1 2,018,620 1,402,282 77 Cities with a population of ovcr'25,000inl900. 8 000 to 25 000 in 1900 1 K;, 364 293, ,502 175, 000 475 59 78 1, 096, 765 2, 000, 000 36, 601 100, 000 79 Other minor civil divisions ' InclmJiiig stair l;ixfs clji.ssitiud in Table VI as "other tuxes.' EXPENDITURES AND REVENUES. 983 COUNTIES, CITIES, AND OTHER MINOR CIVIL DIVISIONS, BY STATES AND TERRITORIES: 1902— Continued. GENERAL BEVENUE RECEIPTS— UOUtiuiU'll. COMMKKCIAL HICVI'^NUE RECEIPTS. From liquor liCL'iises. From other licenses and permits. From fines and forfeits. From sub- ventions and grants. From donations and gifts. All other. Total. From interest. From special assess- ments. Depart- mental re- ceipts from fees and charges. - 8310, ,846 225, 799 From privileges. 820, 127 From industrial income. All other.= 8458, 187 166, 633 145,953 83, 151 20, 850 41, 600 110, liSS $567,387 108, 113 , 37,472 234, 482 57, 320 130, 000 104, 885 7,020 57,865 8301,893 81, 145, 082 25, 000 1,026,296 40, .594 18, 092 36, 100 60, 466 26.000 25,406 826,951 820,649 6,970 13, 679 81,090,519 225, 799 268, 215 498,288 30, 017 68, 200 129, 049 25, 963 68 086 83,242 8264, 232 8223, 943 $268, 129 1 2 211,341 41,777 16, 275 32,600 17, 9.53 86 3,156 268, 129 3 26, 701 250 263, 984 248 60,082 8,766 26, 200 33,887 23,887 20, 127 160, 939 21,004 42, 000 35, 000 4 5 fi 15,845 774 6,071 2,070 2,076 68, 086 7 8 80, 6S8 7, 953 68,086 9 10 11 30, 000 623,186 113,333 194, 463 24,840 47,550 143, 000 1,213,490 40, 000 242,681 324 14, 448 26,718 60, 191 161,000 654, 737 5, 363 96, 587 358, 865 64, 922 129, 000 167, 868 29,007 6,375 72, 765 14, 921 41,800 62, 686 13, 882 10, 000 326,993 10,000 13, 013 5, 505 7,508 45,000 404, 074 142,007 .58, 368 17, 377 .57,, 832 128, 500 6, 366, 300 1,612,569 648, 770 1,. 500, 533 871,822 1, 731, 600 1,301,580 163,307 394, .535 .668, 102 1.51, 176 24,400 2, 686, 668 216, 536 176, 667 775, 140 492, 035 1, 027, 200 440,981 38, 362 64,767 280, 8.52 10, 000 146, 109 108, 461 35,000 23, 271 12 676,093 14, 874 628, 729 18, 643 37, 947 75, 900 6, 888, 729 71,173 2, 746, 204 1,628,121 443,231 1,000,000 797, 772 36, 743 143, 226 344, 074 136, 730 137, 000 1,433,093 76, 960 9,713 195, 767 361,263 800, 000 201,898 26, 000 24,613 68,910 33, .556 116,097 2,329 58,358 13 14 130, 078 44,079 60, 836 102,000 129, 067 .58, 368 15 6,000 36, 397 72, 700 2,3.58,182 4,306 8, 362 25, 000 1,063,247 640, 353 2, 329 4, 742 4, 629 13, 900 1, 963, 919 811, 764 16 12,313 12, 300 21, 913 8,454 16, 900 269, 743 260, 462 17 18 143.839 102, 828 40, 989 61,433 048, 776 19 256, 720 662,293 131,477 263, 000 770,806 52, 675 66, 315 355,156 74, 659 223, 000 729, 182 46,208 62,089 10, 270 20, .500 76,819 2,111 25,807 21, 412 (i, 889 20, 600 171, 687 27,613 17,418 44, 183 27, 473 64, 900 11,875 22 3,802 6,561 648, 776 21 19,377 836 1,700 5, 193 1 , 3«x 2,700 59, 918 36,6.59 3,916 11,307 9,136 403,650 661,632 1, 303, 000 400,681 377, 684 48, 410 96,800 215, 913 127, 748 37,218 12,115 12, 100 15, 240 676, 7.88 1.58, 377 317, 000 219, 209 '» 22 ?3 ■'4 17, 929 1,708 16, 221 390,619 26 ■'6 890, 619 <>7 400, 681 65,637 8, 128 24,100 594,0.56 70, 776 16, 240 85, 297 133, 912 OS 9q 30 16,285 10,684 3,487 5,717 275, 707 145,761 1,117 76, 660 17,169 35, 000 45, 714 3S, 362 317, 707 29 422 1,285,136 184, 540 31 3*> 49, 240 432, 404 77, 478 170, 000 47, 172 47, 172 174, 640 33 26, 908 7,896 16,000 121,459 108, 205 876 8,378 3,648 4,237 8,600 143, 817 67, 990 115,900 107, 954 92,177 131, 104 300, 000 14, 611 18, 832 6,290 5,300 443, 664 280, 482 561,000 217, 935 M 480 1,000 9,447 35 io, 666 64, 767 36 37 38 9,447 64, 767 39 26, 898 6,362 87, 964 9,611 177, 935 m 4,000 149, 959 149, 959 231,233 96, 609 40, 361 34,445 35, 918 24,000 596, 004 67, 460 1,920 268, 773 82, 881 175,000 82, 3S8 82, 388 65, 312 13,302 j 17,010 2,500 74,642 74, .542 160, 634 150, 000 4,394,277 4,394,277 869, .520 732, 946 136, 674 67, 000 725, 169 726, 169 467, 023 206, 862 13, 290 181,427 49, 444 17, 000 1,961,038 672, 592 36,439 786,219 227,788 238, 000 422, 761 422, 761 1.53, 147 48, ,500 94, 647 2,000 1,797 1,797 56, 773 66, 773 20,000 268, 107 268, 107 93, 083 6,000 89, 916 89,916 163, 171 149, 089 40,000 365, 349 366, 349 146, 287 42 463, 141 453, 141 259, 250 136,060 67, 625 17, 625 23,060 16, 000 464,027 149,834 2,094 156, 966 56, 133 100, 000 81,416 81, 416 222,480 60, 591 136, 889 12, 281 12, 281 43 4,1 91 , 890 8,761 83, 129 2,835 4,874 45 46 105, 319 10, 348 29, 967 15, 000 344,807 8, 416 39, 453 34,214 11, 000 194, 548 4,874 47 1,9.54 9,128 3,000 394, 829 230, 279 2,636 300 137, 485 5,802 3,000 786, 845 48 50 1, 386, 566 13,133 60, 674 8, 398 37,627 149 1,500 3,000 77, 9S7 77,987 91, 962 5,340 61, 622 474, 404 442,313 116 25,876 3,100 3,000 167, 874 1.57,874 48,108 43,108 76, 589 36, 323 51 5'^ 185,024 98, 435 21,348 40, 000 72, 706 72,706 9,035 1, 256, 061 42, 367 18, 138 70, 000 36,328 53 13, 133 149, 231 30,317 16, 000 110, 946 13, 605 40, 000 39, 696 39,695 10, 392 5,392 68,401 7,188 ■ 431,767 173, 678 180, 000 221, 677 221,677 .54 55 56 3,605 3,506 58 86,026 40, 090 45,935 3,000 3,000 94, 647 60 7, 036 94, 647 63 25,000 5, 878, 823 25,000 870,861 4,462 36, 410 678, 617 51,372 100, 000 14,195 85 14, 110 245, 415 2,000 2.51,8.54 904 19,390 143, 350 31,210 60, 000 14, 378 25,000 20, 397 1,383 18,441 10,000 10, 857, 0.56 1, y-oi 2, 033, 307 7, 283, 566 958, 349 .580,000 2, 365, 910 2,360,808 6,102 5,698,837 692,073 2, 079, 878 1,. 373, 921 897, 905 6.56, 000 5, 000 7.m;, 021 3, 0.39, 791 5,000 511,197 1,,834 1,929,491 185, 167 128, 175 747,898 68. 261 800, 000 365,459 203, 967 4, 295, 507 2,020,673 66 20,316 4, Oil, 527 646, 981 1,200,000 12,734 734, 173 9,114 30, 000 1, 303, 355 1,362,192 1, 163 491, 128 472, .'i»i; 2, 402 10,772 i;5,s ,5,000 2, 020, .573 212, 819 102, 640 .50,000 2,290,304 499, 487 250, 000 349,379 59, 984 100, 000 865 202,, 543 1,424 3, 707, 167 388, 340 200, 000 1,700 68 670 69 70 1,707 1,374 998, 616 998, 616 71 14,378 56, 231 6,217 17, 999 11,641 6,474 15, 000 1,707 31,108 20, 636 10,472 2, 667, 452 865 479, 108 219, 477 1,374 84,006 1,700 850, 616 1,102,206 2, 286, 351 56, 869 67,327 1, 126, 227 74 481, 742 231,846 188, 618 200, 000 114, 861 76, 821 13, 733 40, 000 951, 249 963, ,840 4,52, 363 300, 000 1,126,227 76 77 384, 201 345,281 1, 500, 000 5,504 41,. 823 20,000 1 60, 931 48, 700 1,50, 000 76,371 7,635 262, 007 388, 609 200, 000 79 2 County receipts from fees and charges included in column of "all other" commercial revenue receipts. 984 WEALTH, DEBT, AND TAXATION. Table lO.— PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES OF STATES AND TERRITORIES, STATE AND SUBDIVISION. Iowa State Counties Cities withapopulation of over'25, 000 in 1900 8,000 to 25,000 in 1900 Other minor civil divisions 86 Kansas 87 State 88 Counties 89 Cities witli a population o£ over 25, 000inl900. SO 8,000 to 25,000 in 1900 91 Other minor civil divisions 92 93 94 95 96 97 98 99 100 101 102 103 Kentucky State Counties Cities with a population of over 25,000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions Louisiana Stai e Counties Cities with a population of over 25, OOOin 1900. 8,000 to 25,000 in 1900 Other minor civil divisions 104 Maine 106 I State 106 1 Counties 107 [ Citiesvvithapopulationofover25,000inl900. 108 8,000 to 25,000 in 1900 109 I Other minor civil divisions 110 111 112 113 114 115 116 117 118 119 120 121 122 123 , 124 I 125 1 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 163 1.54 1.55 156 157 IBS 1.59 160 161 162 163 Maryland State Counties Cities with a population of over 26, 000 in 1900 8,000 to 25,000 in 1900 Other minor civil divisions Massachusetts State Counties Cities with a population of over 25,000 in 1900 8,000 to 25,000 in 1900 Other minor civil divisions PAYMENTS FOR EXPENDITURES. Total pay- ments for ex- penditures. Michigan State Counties Cities with a population of over 25, 000 in lyuo. 8,000 to 25,000 in 1900 Other minor civil divisions Minnesota State Counties Cities with a population of over25,0C0m 1900. 8,000 to 25,000 in 1900 Other minor civil divisions Mississippi State Counties Cities with a population of over 25,000 in 1900, 8, 000 to 25, 000 in 1900 Other minor civil divisions Missouri State Counties Cities with a population of over 25,000 in 1900. 8,000 to 25,000 in 1900 Other minor civil di\'isions Montnna State Counties Cities with H population of over 25,000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions cbniska State. CiLiHSWitliJi pO[)nljili 8,000 to 23,0(]U ill lilOO (")llier minor civil division oriiver25,000inl900. 827, 504, 116 3, 127, 695 8,203,440 3,388,729 2,229,252 10, 535, 000 19, 068, 723 3, 017, ,S77 4,382,287 1,647,185 1,6.52,874 8, 368, 600 17,621,806 4, 966, 870 4,994,070 4,281,540 ,802, 325 2, 577, 000 12,9.55,009 4,113,242 2, .836, 664 4,704,925 371.878 930, 000 9,217,5.55 1,661,116 652, 783 1,100,397 1,826,260 3, 977, 000 124, 885 757, 909 753,949 989, 118 312, 409 311, .500 .52S, 790 838,134 5S2, 867 6.57,469 845, 330 105, 000 33,517,325 5,9(19,624 5. 3411. 772 H, .s l.s, 3.57 4, 915, 572 s, 474, 000 26, 937, 132 5,699.064 3, K57, 969 K,13S, 931 667, 678 8, .573.. 500 7,6.58,299 2, .5.52.6.59 3, 4SII, 250 670.390 955, 000 40,912,178 3,861,948 6,217,020 23,473,278 797, 932 6, 562, 000 6, 319. .546 1,213,495 : 2, h29, 533 -]■:, 141 627, 377 ;ioii,on(i 11,780,219 2, 162, 771 3, 930, 373 2,495,075 General government. Legislature and legislative offices. 14,768,426 266,545 2,167,434 162,645 71,802 2,100,000 3, 472, 533 247,716 1,499,694 68, 899 56, 224 1,600,000 1,630,834 433, 345 667,472 321,099 48, 918 160, 000 1,203,395 257,878 ,563,333 206, .590 16, .594 160, 000 1,344,097 2.16, 344 181,607 60,114 96, 032 800,000 1,233,910 276, 726 482, 623 424, 769 24,892 25,000 6,,S,56,.544 931,997 451 , 567 2, 945, 074 527, 906 2, 000, 000 4,924,.s6S .S01,S76 2, 1K4,SS4 ' .562. 4.SJ 175,624 I 1,200,0110 3,133,393 360, 894 1,102,690 336,471 33, 33.H 1,300,000 1,120,779 1.52, ,S10 S65, 6S2 S113, 971 69, 654 24, 198 20,119 146, 2.39 120, 227 10, 609 15, 4.53 65, 025 28 44,432 10, .565 93,419 76,7.55 15, 0.56 5,313 3,693 6,050 238, 889 178,084 55, 304 5, .501 693, 423 344, 697 274, 023 74, 703 300, 366 174,473 Chief ex- ecutive offices. - S46, 766 29, 924 9,632 6,200 64,736 65, .558 4,126 5, 063 45, 060 18, 486 18, 983 7, .581 34, 022 20,462 11,499 2,061 Law offices and accounts. S69, 709 10, 389 36, 828 12, 492 Finance offices and accounts. S76, 418 28, 147 33, 479 14, 792 32,105 9,647 32, 775 22, 492 12,938 9,520 6,773 3,510 206, 142 109,998 86, 704 9,440 70, 736 11,643 56, 617 2,576 25, 528 18, -iKS 2,000 4,940 22, 672 9,000 11,572 2,100 52, 894 39, 128 299, 210 217, 611 66, .586 16, 013 165, .581 76, 106 :, .528 ,947 10, 032 3, 734 16, 636 30, 894 2.5,223 1,300 188,469 16, 745 21,611 2,312 165, 677 6,047 Miscella- neous gen- eral gov- ernment. S205, 138 128,431 58, 508 18,199 96, 934 39, 792 34, 4.54 22, 688 197,936 87, 222 105, 394 6,319 116, 304 73, 912 38, 3,S2 4,010 214,679 136, 412 27, 753 60, 414 251, 134 71,. 597 170,606 8,932 220,682 ,527,3.50 , 976,151 87,221 37,907 I 94,334 100,172 33,2.S9 441, 47, 8-iK 585 706, 760 175, 037 64,405 608, 579 83, 4;:; 42, 459 15,620 I 6,036 6H, 966 22, 174 162, 046 57,294 126, 164 77,020 36,393 22, 2,S7 I 71,607 23, 608 42,110 6, 734 10,168 2,938 43, 767 4,232 73,997 66,583 15, 327 11,040 8,977 4,8,58 33, 287 75, 000 4,104,200 340, 664 1,741,609 1,180,912 41, 115 .SOO, 000 1,067,747 139, 600 750, 227 45, 573 32, 347 100, 000 2, 228, 075 162, 694 1,677,234 188,147 Neviidii Stale Colin tics Citicswitlia |ioplilationolover25,000in 1900. 8.060 to 25,000 in 1900 Other minor civil ilivisions 3,202,000 1,035,760 363, 757 448,003 200, 000 290, 093 39, 6.58 241,035 128, 664 45, 453 73, 722 9, 4.89 23, 851 13,238 73,996 61,074 12,922 65, 937 37,5,H7 243, 7:;4 ; 630,270 16, 327 198, 25, 479 2,871 :24, 737 4,670 55,0.50 21, 1 .33 33,936 16, .3,S4 10, 813 10, 301 2,012 3,037 6,. 326 4,3S6 417,629 13,.S63 39, 004 21,602 10, 732 6,670 23, 993 19,211 250 2.50 1, 987, 371 367, 818 1,422,261 197, 292 .526,332 246, 152 232, 519 47, 661 368, 875 192, 526 166,404 9, 945 63,945 .57,091 451,993 6, 789 02, 265 38, .S22 15,490 7,953 51,177,345 239, 103 913, 684 13, 470 6,188 5,000 608, 618 162, 337 427,131 9,010 6, 040 6,000 1,240,490 1,060,432 136, 573 30, 241 8, 244 5, 000 746, 102 224, 141 320, 019 196, 926 2, 016 2, 000 236, 733 4,494 232, 863 Military and police. 8,376 10, 000 701,908 141,995 313, 166 241,9.58 2,290 2, .500 1, 899, 454 404, 098 794,623 690, 169 7,564 3,000 837, 767 184, 324 572,712 45, 036 15, 696 20, OOO 988, 663 1.55, 966 770, 1.56 44, 313 6,218 12, 000 382, 280 99, 272 283, 008 0,097 37,' 8.80' 10,600 10,109 2,000 2,000 90,715 24,847 94,' 45,, ■ 05,868 48, 8SU 1,633,088 427,399 786, 317 413, 555 3,817 2,000 459, 231 78, 240 372, 706 2,768 3,617 2, 000 476, 0,31 154,228 305, 166 11,657 $486, 287 70, 618 174, 972 90, 697 1.50, 000 402, 999 81, 263 78, 329 83, 407 160, 000 538, 280 44, 039 367, 622 61,619 76, 000 369, 416 35, 646 242, 6.30 31,240 60, 000 331,935 103, 960 72, 089 80, 886 75, 000 1, 383, 262 297, 435 1,042,815 21,012 22, 000 4, 668, 235 643, 854 3,189,335 436, 046 400, 000 1,205,328 201,. 500 737, .518 136, 280 130,000 900, 911 329, 994 463, 507 27,410 80, 000 142, 059 7,161 44, 898 90, 000 2,044,813 44, 567 1,888,864 36, 382 76, 000 201,396 63, .580 8,164 8,164 l,s.6.14 18.644 6,000 61,143 15, 884 45, 259 iTotal cxpensesof "general government" which no details were cstimatc^d. 234,000 11 10,000,, d the Slim of items for offices included under that head 1)\' 11 70, 198 37,618 30, 000 195, 722 51, 193 119, .529 4,2,S.S 2S8 4, 000 f counties and of minor civil divisions for EXPENDITURES AND REVENUES. 985 COUNTIES, CITIES, AND OTHER MINOR CIVIL DIVISIONS, BY STATES AXD TERRTT(JKIES: 1902— Continiie.l. PAYMENTS FOR EXPENDITURES — eontinuud. Fire de- partment. S(14K, 7H.'> 306, 968 141,817 200, 000 433.789 Miscella- neous pro- tection to life and property. $26, 274 93, 703 11.), um; 22.1,000 327,880 j .11, 883 7.>,000 .121,3.87 38.5,904 45, 483 90, 000 321,92.'; 90,901 124,024 110, 000 505, 237 11, U.W 12, 000 3, 715, 968 2,640,110 575, 868 500, 000 1, 410, 189 822, 848 287,341 300,000 837, 913 633, 313 54, 600 150, 000 18, 108 3,106 5, 000 17,645 3, (i29 7,000 13, 291 11,472 819 1,000 13, 794 3,311 5,000 Health conserva- tion. $306, 300 16, 559 203,214 27,462 9,065 50, 000 107, 144 24, 543 62, 076 9, 195 6,330 15,000 148, 702 10, .31 8 61, 709 31,442 20, 233 25, 000 91, 640 633 21, 5.i5 54,936 4,616 10, 000 10, 676 13, 075 10, 000 115,730 15, 020 58, 4.52 73 467, 239 60, 228 100, 000 50, 236 31, .5.53 8,683 10, 000 24,212 20, 291 921 3,000 12, 040 43, 664 45, 000 1.52, 798 13,534 34,218 95, 764 4, 282 5,000 830, 424 128,672 1,806 497, 6.58 102, 288 100, 000 Sewer.s, drainage, and other sanitation. .J245, 253 Street lighting. if403, 190 Other high- waye-xpend- Charities, itures. 120,329 41,921 SO,OUO 60,290 lIM.M.'il .88,336 1.50,000 7,513 25^000 216,415 201,228 10, 187 5, 000 2,0.50,118 1,730,165 229, 182 30, 771 60, 000 37, 792 36, 286 25, 000 387, 266 63, 519 185, 752 81,697 28, 298 25, OOO 247, 979 66, 149 104, 462 51,. 548 6,820 20,000 51,184 1,867 27, 404 393, 848 9,358 9,000 5,076,156 2,375,661 52, 756 57, 190 110, 000 240, 548 209, 158 11, 390 20, OOO 205, 645 16, 078 32, 000 50, 297 76, .524 .50, 000 387, 203 346, 455 20, 748 20, 000 2,271,327 229,168 200,000 I 493,796 1 1, 765, 720 415,3.56 400, 000 364,076 69,720 60,000 263, 870 10,880 ' '2ii,"282' 7,208 1,500 60, 532 172,670 150,000 457, 880 362, 463 30,417 75, 000 J3, 245, 429 1,803,748 195, 979 145, 702 1, 100, 000 1,. 529, 830 191,932 85, 151 102, 747 1,150,000 1, 0.54, 710 1,346,683 171,077 61,3.56 75, 000 .574,418 402, 956 83, 496 27, 966 60, 000 1,035,491 9,781 25, 473 84, 263 215, 974 700, 000 1,064,922 13, 000 699, 897 280,781 36,241 35, 000 6,751,662 1,343,495 141,, 575 3, 328, 124 938, 468 1,000,000 2, 299, 630 226, 190 509, 984 263, 356 1,300.000 3, 170, .877 18, 080 300,912 005,014 46, 841 2, 200. 000 630, 836 .527, 735 $2,132,649 1 .531,312 I 1,. 594, 342 . 1,138 I. S864,.306 ,81 13,875 Penal in- stitntions. 5.528, 01 I 336,015 190,827 857 5, 0011 1,036,019 552, 525 169, .515 9, 679 1,800 2, .500 797,078 337, 333 334,006 11.5,018 6,321 5, 000 3.58,731 257,964 41,644 51,478 I 2,648 5,000 898,171 230,008 634,463 516,175 110,9.54 5, 334 587, 660 .561,474 11,186 15,000 163,661 1.52, .500 11,161 212, h26 103,889 109,.87.'< .500, 000 669, 676 203, 653 248, 248 217,3.58 217 200 6.120,253 2,244,366 5, 514 2,549,380 620. 993 700, 010 1, 58.5, 914 303, 650 960, 966 127, ,822 33, 476 100, 000 , 113,. 881 912,215 325, 305 128,254 8,107 40, 000 382, 907 2.36, 1.88 144,. 572 7,823 21, 114 80, 000 1,8:;, 619 6-', 713 ii9, :;ii2 804 ,SO0 2,247,139 1,406,175 .590,146 1.50, 818 100,000 1,877 2,719 5,000 2,000 .581,382 346, i;m 133, 267 91,727 9,700 1,000 427, 116 235, 833 115, «5H 72, 950 1,.S05 1,000 154,656 63,142 88, 38 I 466 1,661 1,000 221,963 .52, .5011 48, 6S1 120, 782 Kducation. 189, 383 181, .564 2,263,490 1 , 388, 805 508, 103 363, 689 1,893 1,000 CiOO, 6.55 315, 784 181,777 1.53, 111 5, (i,s3 1,0111) 913, 9.88 737, 141 131,997 41,497 1,3.50 2, 000 211,091 114,660 88, 598 57,002,068 607, 869 3.58, 450 918, 540 617, 209 4,500,000 5, 457, 886 971,439 2.55, 676 296, 782 343, 989 3, .590, 000 6, 277, 917 1,869,468 1,827,810 692, 611 163, 028 1,725,000 1,993,911 .540, 886 870, 830 520, 577 55, 618 Parlis and rcf.Teation. Agricul- ture. Jl.54,616 151,616 42, 781 12, 486 5, 000 1,401 6,003 2,000 74, 575 2,479 r.9, .525 2, .571 23, 191 23, 191 21,770 21,770 39, 630 46,515 46,615 2,216,027 707,265 218, 037 365, 725 925, 000 3,3,56,094 1,135,628 711, 315 1,. 509, 1.51 13, 722, 921 1,037,170 149,879 8, 327, 964 2,4.57,908 1,750,000 9,907,416 3, 088, 408 32, 874 1,679,000 1,107,134 4,000,000 8,112,942 2,233,185 180, 203 1,720,219 179,335 3, 800, 000 2, ,559, 671 1,265,077 1,1.53,266 26, 242 17, 184 17, 184 12, 222 8,020 6,000 266,903 266,514 389 2,092,729 1,0.59,064 860,014 123, 651 50, 000 220, 786 3, 300 21 , S68 21,868 107,083 107,083 34, 576 34, 576 176,1.59 ' 21,327 20,000 211,810 19,495 182, 645 4,670 6,000 :79, 408 179,408 S681, 907 631 160, 716 287, 815 117,746 115, 000 1,836,271 25, .540 689, 601 202, 606 208, 624 710, 000 1,261,221 220, 391 245, 081 622, 723 48, 026 125, 000 1,615,049 564, 614 18, 971 772, 619 18, 845 240, 000 605, 685 76, 442 05, 928 140,851 197, 461 125, 000 1,434,312 198, 280 110, 682 1,019,289 .56, 061 60, 000 9, 653, 9-59 2,836,416 132, 425 4,668,481 1,016,637 1,000,000 1, 264, 137 13, 775 146, 009 470, 369 283, 984 350, 000 1,676,930 76,414 315, 096 1,013,911 70, 485 200, 000 320, 354 37, S03 92, 013 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 99 100 101 102 103 104 105 106 107 110 111 112 lis 114 115 116 •117 118 119 120 121 122 123 124 125 126 127 128 129 ,130 131 132 188 134 135 136 137 138 139 140 141 142 143 144 145 48, 721 110,000 1,3.59,67 1,075,076 84,. 596 200, 000 69, 770 52, 271 50, 000 282, 518 272, 518 "i6,'6oo 2,000 2,748 6,000 204, 173 587 6,986 2,971 2,000 30, 745 "5,600' 6, 913 15, 000 284, 630 6,670 60, 273 203,049 4,038 10, 000 76, 130 3,010 63, 0.53 6, 759 1,308 2,000 44, 749 4,049 23, 533 12, 167 8, 590 20, 000 7.59, 817 29, 800 55,000 790, 896 38, 101 65,000 3,094,264 7.54, 147 ; 2,070 3,000 660, 689 30, 207 100, 000 69, 577 1, 438, 137 994,925 61,192 600, 000 450, 629 17,232 12,491 6,000 22, 607 26, 970 20,000 120, 724 346, 576 44,803 29,2.50 30, 000 1,246,708 34, 177 'i6,'666 110, 724 '"io,'666' 1,000 1,094,963 101,745 1,147 1,000 , 450, 409 265, 320 686, 632 488, 300 4,317 12, 000 329, 573 78,332 248,-131 2,8.0 3.S19 4,000 772,991 630,345 I 114, ',155 7,691 20, 000 118,925 118, 926 3,S36 4,000 630, 811 342, IS8 149, 923 137, 3-89 1,1111 1.59,500 79. 734 79,71.6 421,1-2 169,943 231,978 14,261 21N,229 ■ 218,(178 22.5, 89.S 141,307 117,1.50 12,441 76, 328 65, 000 8, 728, 209 1, 6.80, 196 540, 627 2, 666, 4.53 234, 933 3, 600, 000 1,. 599, .5.50 303, 392 414,041 208, 690 193, 427 4.50, 000 3,9.89, .536 993.720 139,133 646, 6.S3 53, .539 53, .539 5, 189, 842 1,745 5, 965 i4;.;,.88.s 113,.SS8 500 6,465 33, 6,S5 33, 6.S5 17, .542 '".5,' 666" 66, ,538 130, 000 1,886,639 29, 296 308, 761 1,318,595 49, 8.87 180, 000 437, 827 146 .57,961 147 206, 917 148 35, 217 149 87, 732 ; 150 50, 000 I 1.51 960, 576 74,. 514 222, 881 413, 181 152 163 154 155 156 157 158 1.59 160 161 162 163 5,0C0 5,525 216 5, 309 976 '476 50, 000 34, 563 '33, .563 5,000 83, 644 17,988 65, 656 41, .507 41,. 507 2,000 2,210,000 370, 1,57 171,940 4,211 100 100 2,199 2,199 2.50, 000 48, 376 29, 012 15, ,864 2,000 600 1.000 ' 2 Including office of secretary of state. 3, 500 986 WEALTH, DEBT, AND TAXATION. Table lO.— PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES OF STATES AND TERRITORIES, 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 15S 159 IfiO ICl ]62 163 STATE AND SUBDIVISION. Iowa . . .- State Counties Cities with a population of over 25,000 in 1900 8,000 to 25,000 ill 1900 Other minor civil divisions Kansas State Counties Cities with a population of over 25. 000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions Kentucky State Counties Cities with a population of over 25,000 in 1900 8,000 to 25,000 in 1900 Other minor civil divisions Louisiana State Counties Cities with a population of overL'S 000 in 1900 8,000 to 25,000 in 1900 Other minor civil divisions Maine State Counties Cities witli a population of over 25,000 in 1900 . 8.000 to 25,000 in 1900 Other minor civil divisions Maryland State Counties Cities with a population of over 25, 000 in 1900 8,000 to 25,000 in 1900 Other minor civil divisions PAYMENTS FOR E.YPENDITURKS — (.'(mt'd, 1 Industries. Invest- ment expenses. $163, 811 59,015 64, 796 40, 000 ,41, 966 1,115 25,851 15, 000 236, 649 94, 948 40,000 25, 217 14,064 6,153 5,000 63, 972 137,707 200, 000 Massachusetts State Counties I Cities with a population of over 25,000inl900. 8,000 to 25,000 in 1900 Other minor civil divisions 6,53, 461 33, 884 35, 000 , 142, 400 Michigan State ' Counties Cities with a population of over 25, OOOin 1900. 8,000 to 25,000 in 1900 Otfier minor civil divisions Minnesota State Counties Ci ties witli a population of over 2.5,000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions 2,114,694 627, 706 400, 000 94 J, 805 436, 797 313,098 200, 000 418, 735 317, 960 25, 775 75, 000 Mississippi State Counties Citie.'i with a population of over25, OOOin 1900. 8,000 to 2.5,000 in 1900 Other minor civil divisions S252 "'252' 26, 574 249 Outlays. 54,165,187 750,566 893, 685 720, 937 1, 800, 000 2,757,762 224, 681 487, 798 707, 815 587,668 750, 000 1,338,732 241, 469 716, 816 181,447 200, 000 241 2,203,302 236 5 50 353, 745 1,604,107 45, 450 200, 000 814, 174 7,960 5,303 1,657 1,000 68, 201 180, 563 275, 410 300, 000 1, 156, 237 146, 629 60, 891 792, 893 76, 821 80, 000 17,936,130 143, 452 361,218 12, 136, 043 3,294,417 2,000,000 6, 690, 152 769, 168 2, 625, 4.50 1,895,634 600, 000 3,712,875 364, 564 609, 398 1,980,091 1,58, 822 600, 000 25,202 1 1,316,549 436,324 I 296, 833 All Other. $444, 002 40, 522 60, 561 92, 919 250, oao 408, 186 188, 667 198, 010 138,512 57, 133 39, 178 17,201 25, 000 250, 599 60, 667 126, 653 63, 279 154,297 123, .580 327 15, 390 16, 000 267, 802 194, 948 44, 326 13, .528 15, 000 i, 22s, 740 ,2,S7,826 36, 167 '., 246, 989 2.57, 768 400, 000 365, 382 2,278 89, 440 48, 714 124, 960 100,000 118,296 82, 646 17,720 2,555 5,376 10,000 32, 344 19, 933 1,139 15,202 10,000 Missouri ! 1, 171, 792 State Counties Cities with a population of over25,C00 in 11.0'. 1,093,182 8,000 to 25,000 in 1900 38, 610 Other minor civil di\'isions 40,000 Montana , 4-. 8.S.8 State ; Counties I Cities with a population ( if over25,000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions 283, 392 300, 000 6,669,486 28, 888 14,000 Nebraska Stale Counties Cities with a population of over 25, 000 in 1900. 8,000 to 25.000 i n 1 9110 Other minor civil divisions 27, 052 i6,'6cib' Nevada State Counties Cities with a population of over 25,0C0 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions .500,234 5,089,160 180,092 900, 000 .s6(;.20.s 12iS, 295 272,109 209,228 106, .576 1.50,000 1 , 018, 935 6,272 5,000 74, 610 35, 564 4,607 "i4,"439 20, 000 70,791 18, ,588 45, 707 137,677 481,25s 148,115 116,360 30, 658 1,097 400, 000 30,036 I Total revenue receipts. $27, 007, 026 3, 026, 494 7,805,369 3, 583, 493 2, 066, 670 10, 525, 000 18, 747. 007 2,786,844 4,900,602 1, 278, 023 1,424,038 8,367,600 17, 980, 666 4,816,693 6,442,711 4, 366, 890 817, 472 2, 637, 000 11, 773, 927 3, 565, 976 2,731,376 4,180,050 369, 527 927,000 9, .524, 968 2, 029, 0.53 724, 607 999, 452 1, 823, 856 3, 948, 000 14, 818, 969 2, 8.52, 986 2, 780, 476 8, 562, 861 305, 146 317, .500 85,196,282 13,391,384 2, 583, .592 47, 217, 1.53 10,918,153 11,086,000 33, 475, 551 6, 876, 680 6, 243, 693 8,821,887 4,428,391 8, 105, 000 27, 146, 141 6, 220, 033 3, 706, 447 8, 095, 631 679, 130 8,445,000 6, 670, 4S7 1,972,852 3,302,106 GENERAL REVENUE RECEIPTS. Total. 445, .529 950, 000 38,9.57,598 5, 239, 682 6, 666, 497 19,772,183 812,236 6,467,000 6, 32S, 567 1,165,049 2, 938, 029 745, 838 .594,641 885, 000 11, 665, 181 2,(12S, 621 4, 122, 630 2,493,930 IK, 036 4, 948 1,324 3,020,000 1,101,, 539 399, 750 481,789 12,(100 1 Including stiite ta.xes classified in Table 12 as II 220,000 'other taxes.' From taxes. §24, 100, 788 2, 425, 962 6,987,110 3, 007, 637 1,686,079 10, 095, 000 16, 726, 842 2, 113, 407 4, 362, 128 947, 825 1,135,982 8, 167, 500 16, 367, 667 4,232,700 6,410,562 3,551,2.51 696, 164 2,467,000 10,647,630 2, 910, 846 2, 699, 080 3, 820, 080 324, 625 893, 000 8,586,412 1,979,8-51 683, 2.52 846, 385 ],456,9'24 3, 621, 000 12,636.152 2,384,148 2, 705, 803 6, 990, 879 216,822 237, 500 65,116,189 6,993,776 2, '293, 695 37, 736, 696 8, 326, 122 9, 766, 000 28, 603, 164 6, 546, 635 4, 707, 094 6, 757, 056 3,377,479 7,215,000 22, .584, 380 4, 317, 7.54 3,383,268 5, 992, 118 596,240 8,295,000 6,315,332 1,812,897 3,168,463 General property. 320, 412, 393 1,817,460 6, '272, 833 2, .521, 486 1, 300, 614 8, 500, 000 14, 786, 956 1,922,010 4, 237, 129 777, 176 850, 641 7, 000, 000 10, 442, 451 3,373,919 3, 026, 919 2, 948, 1.52 493,461 600, 000 8,107,471 2, 268, 492 1,6.51,761 3,301,2.53 185, 965 700, 000 6, 234, 937 862, 621 484,425 709,'2'26 1, 178, 765 3,000,000 9,964,175 1,171,831 2, 678, 431 5, 832, 835 181, 078 200, 000 50, 117, 874 1,492,889 2,061.945 31,889,3.56 6,673,681 8, 000, 000 21, 153, 017 2, 973, 036 3, 667, 220 6,812,840 2, 699, 921 6, 000, 000 17, 168, 356 1,841,. 590 3,180,017 4, 726, 982 419, 767 7, 000, 000 4,042,573 1,358,995 1,657,073 Special property and business.! $513,730 513,730 403, 972 930, 000 29, 974, 726 4,317,804 6, 542, 901 13,093,571 687, 450 6, 333, 000 6, 726, ,522 921, 463 2, 794, 9.51 672, 935 497,173 840, 000 9,908,4.54 1,423,099 3,403,918 2, 188, 407 2,9,53,000 927,255 256, 667 4.52, 588 326, 505 800, 000 21, 797, 835 2, 9,80, ,532 3,947,579 9, 934, 721 435, 003 4,500,000 3, 982,. 846 412, 535 2, 16',l,040 437, 034 263, 637 700, 000 7,976,1.^8 1, '274, 577 3,017,988 1,683, 6'23 2,000,000 683, 297 218, 863 304, 434 155, 976 141, 841 .■6, 757 5,878 2, .500 226, 698 •226,693 13, 925 13,925 1,247,306 1,067,210 38, 291 41,805 100,000 1,001,418 681,794 33, 007 286,617 8, .S76, 13.8 4,471,076 2, 685, 864 919, 198 800, 000 3, 445, 709 8,441,709 2, 033, 023 2, 033, 023 16, 934 16,934 1, 689, 898 894, 293 63,280 705, '280 9,045 18, 000 263, 476 2.55, 279 8,197 66, 740 66, 740 Poll. S611,549 2,866 9,183 600, 000 1,764 400, 000 640,643 8, 850 15, 000 333, 194 291,347 31,847 10, 000 180, 621 14,716 65, 806 100, 000 1,292,669 556, 228 236, 331 500, 000 302, 103 2, 103 300,000 200, 000 270, 024 224, 040 15, 984 30, 000 693, 639 488, 653 4,886 100, 000 247,820 143, 201 16, 475 14,144 75, 000 324, 370 309, '234 5,136 2,347 2,847 31,876 16,901 1 1. 975 EXPENDITURES AND REVENUES. 987 COUNTIES, CITIES, AND OTHE'R MINOR CIVIL DIVISIONS, BY STATES AND TERRITORIES: 1902— Continued. GENERAL REVENUE RECEIPTS — Continued. From liquor licenses. 81, 264, 754 480, li33 285, 472 188, 649 300, 000 1,863 ""i,'863 633,961 333, 275 170,712 54, 974 75, 000 526,817 176, 932 165, 785 59, 100 125, 000 702, 261 159, 232 56, 122 438, 646 23, 261 25, 000 3,374,251 844,403 2,101,033 252, 815 176, 000 1, 768, 880 929, 824 456, 786 342, 770 30, 000 1,343,200 57, 200 872, 000 114,000 300, 000 39,400 i From other licenses and permits. J167, 730 2,911 97, 525 34,816 12,478 20, 000 175,307 16,928 42, 125 41,254 75, 000 383, 933 119,098 180,146 34, 690 50,000 1,012,457 616, 635 98, 743 224, 648 22, 431 50, 000 42, 631 35,839 20s 1,492 2,095 3,000 450, 737 350,718 2,394 85, 570 6,055 6,000 403, 624 80, 351 186, 663 103, 484 18,126 15, 000 109, 630 11, 187 56, 891 16, 5,52 25,000 184, 481 4,308 93, 682 73, 402 3,089 10, 000 460, 437 402, 027 12, 962 From fines and forfeits. $199,130 78, 571 46, 231 24, 328 50, 000 666, 841 From sub- ventions and grunts. 31, 128 98, 948 176, 765 350, 000 198,849 146, 477 15, 430 14,912 22, 000 85, 024 75 48, 408 24, 323 4,218 8,000 221,237 11,072 195, 164 67 6,934 8,000 45, 179 20, 027 9,877 7,547 3,728 4, 000 306, 370 1,116 43, 765 170, 257 40, 232 60,000 182, 486 16, 924 88, 562 27,991 20, 009 30, 000 139, 489 8, 860 32, 838 77,872 4,919 15, 000 $943, 331 86, 946 8,207 74, 108 49, 071 726, 000 428, 420 39, 808 2,428 23, 809 42,375 320, OOO 3, 728, 162 21,375 1, 729, 688 233, 604 43, 495 1,700,000 640, 858 425,750 62, 197 .52, 911 566, 632 From donations and gifts. $43, 664 All other. $54, 607 4,916 49, 341 43, 1.58 506 10 17, 305 20,000 53,383 82, 400 9,748 72, 652 45,175 5,000 10,030 3 25, 737 11,858 13, 302 17, 8.54 11,715 6,139 43, 374 113, 258 400, 000 25. 145 47, 262 10,000 20, 741 3,209 3, 458 14,074 339,664 2,6.50 1 2, ,500 , 198, 854 50,290 26, 51S 54li 26, 072 82, 120 41, 444 26, 000 1, 639, 095 97,596 148, 264 143, 356 200, 000 377, 269 264,231 800, 000 1,113,029 73, 426 10,431 241,862 37,310 750, 000 136,641 1,334,748 ! 25,000 98,714 i 1,271,050 21,279 31,, 893 30, 000 17, 1.56 20,000 55, 899 .53,(;51 90 936 29, 072 7, 084 21,988 365, 047 356,547 9,100 14, .575 9,941 4, 634 Total. $2, 90J, 238 60U, 532 818, 2.59 ,575, 856 481,591 430, 000 2, 020, 165 673, 437 53.S, 474 330, 19M 2KH. 056 190,000 1,622,999 583, 893 32, 1.59 815, 639 121, 308 '70,000 1,126,297 655, 130 32, 295 359, 970 44,902 34,000 938, 556 49, 202 41, 355 153, 067 367, 932 327, 000 2,2S3,S17 468, .S38 74, 673 1,.571,9,S2 -ss, 324 ■SO, OUO 20, 080, 093 6, 397, 608 289, 997 9,480,4.57 2, 592, OJl 1, 320, 000 4,872,387 330, 145 536, 499 2,064,831 1,0.50,912 890, 000 4, 561, 761 1,902,279 323, 179 2,103,413 82, 890 150, 000 355, 155 1.59, 955 133,643 ro.M.Mi:itCIAL REVENUE RECEtPTS. From interest. 154, 730 915 35, 999 4,314 3, 502 10, 000 469, 619 358, 968 89, 385 12, 410 3, 856 6, 000 290, 928 167, 462 14,017 100, 071 4,378 5,000 62,610 25,716 473 22, 462 1,9.59 2,000 173, 404 12, 147 10, 626 55, 514 15,117 50, 000 411,452 328, 481 10, 599 68,219 2,1.53 2,000 2, 231, 275 1, 302, 539 11,92; 681, 729 135, 085 100, OUO 317, 744 109, 783 8,917 137,174 21,870 40, 000 845, 947 725, 074 69, 106 48, 393 1,376 5,000 123,178 22, 805 100, 373 From special assess- ments. $987,208 383, 736 853, 473 250, 000 057, .540 1,696 304,667 226, 177 125, 000 96, 008 80, 732 9,276 5,000 603, 639 499, 604 4,136 17, 234 3, 726- 8,352 3,157 2, 000 106, 240 57, 234 29,006 2(1, 000 4,3.S7,005 3,2:17,327 811,265 28S, 423 50, 000 1, 352, 109 Depart- mental re- ceipts from fees and chary:es.- *827,267 .599, 617 From privileges. 67,321 40, 329 120, 000 387, 353 314,469 12, 203 20, 6M 40, 000 494, 670 416,431 »16, 270 16, 928 342 54, 012 8,227 16,000 298, 642 129, 910 1.50, 573 6, 169 12, 000 148, 620 37, 056 18, 127 68, 438 26, 000 232, 166 140, 357 78, 258 6, 561 8,000 56.S, 953 .8.57, 742 5,100 From industrial income. S238, 603 101, .558 83,915 50, 000 $782, 260 ' 782,' 260' 918 37, 342 20, 000 575, 724 99,427 44, 000 447, 393 '447,':'i9:^' 18,142 "i8,'i42' 84 85 89 90 91 184,694 36,784 20,000 27,687 '27,'687' 27,004 '27,'664 4,000 67,074 2.51,220 250, 000 359, 150 358, 976 174 1,009,295 61,440 .50,000 828, :194 423,715 100,000 1,286,860 1,772,683 538, 528 400,000 902, 171 220, 362 289,348 76,954 20, OOO 5,925,442 1,553,041 7.50, 000 64, 074 64,074 278, 076 '278,'675' 37,416 : 1,194,023 i 31,391 20,000 24,819 167, 775 124,034 400, 000 1,447,811 1, 177, 205 527,. 5«2 '527,'5K2 39, 589 1,.556 901,899 479, 737 360, 000 7,799 237,2:S0 8,376 25, 000 148,441 137,150 626,669 I 38,748 100,000 216, 628 2i6, 628 99 100 101 102 103 il04 105 106 107 '108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 25,471 134 135 25,471 136 137 138 139 14,400 25, 000 2, 868, 544 378,499 886, 973 1,:350,083 82, 989 170, 000 600, 322 .56, 848 341, 086 46,898 30, 490 26, 000 6S2, 715 ""23,'675' 369, 640 15,458 30, 000 687, 124 62, 490 35, 763 467, 593 41, 278 80, 000 302, 479 129, 177 88,349 41,384 23, 669 20, 000 71,779 3,199 5,510 33, 070 12,927 25, 000 296 654 60, 019 212,487 8,148 16, 000 79, 5.S2 1,783 18, 010 16, 136 23, 653 20, 000 28, 228 12,602 7,626 18, 698 20, 000 1,790,747 6,736 329, 720 64, 291 1, 400, 000 303, 658 46,680 115, 29S 141,680 7.58, 992 73,064 11 85, 917 93, 687 61,1.59 60, 000 1,990 I 53, 898 46, 229 19,161 27, 068 18,395 41,047 6,519 35, 52,s 41,5.57 20, 000 8, 982, 872 921,, S78 1,123,596 6, 678, 612 124,7.86 134,000 602, 036 243, .586 143,078 72,903 97,468 46,000 1, 696, 727 605, 522 718,082 305, 523 879, 817 42, 769 510, 002 314, 886 4,160 8,000 220, 815 214,112 6,703 12,020 5,000 3, 145, 062 6,291 5,000 1,5:18,267 .S79, 109 23, 246 10, 000 249,118 ! 2,657,014 3,0.52,640 ,52,422 40, 000 123,418 604,879 18,279 36,000 56, 863 29, 474 248,540 578 580, 024 535, 067 33, .505 6, 452 46,936 56,482 20,000 238, 537 19,771 2,618 5,000 100, 342 70, 455 613,594 140 141 613,594 142 2,457,667 1 143 49,347 1144 50,000 145 68, 368 136, 375 , 146 !l47 136,375 148 149 38,368 150 20, 000 : 161 , is.s 685,177 1.52 153 6.S5,177 154 63,188 156 156 300,000 40,404 "36,' 464' 30, 000 111, 895 14, 561 82, 344 10, 226 2, 966 4,259 600, 000 145, 223 1,5,223 5,000 i 1,988 1,0:19 949 67, 000 174,284 143, 083 29, 201 5,000 137, 626 l;;7, 626 12, 000 7, 4.57 6, 457 25, 666 I ! 1 157 29,201 ,1.58 169 29, 201 160 161 162 ,163 10,000 3,000 130,000 1 2,000 1 1 1 2,000 - County receipts from fees and charges included in column of " all other " commercial Revenue receipts. 988 WEALTH, DEBT, AND TAXATION. Table 10.— PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES OF STATES AND TERRITORIES, 164 165 166 167 168 169 170 171 172 178 174 175 176 177 178 179 180 181 182 183 184 1S5 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 213 244 STATE AND SUBDIVISION. New Hampshire State Counties Cities with a population of over 25, 000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions Xew Jersey State Counties Cities with a population of over 25, 000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions New Mexico Territory Counties Cities with a population of over 25,000 in 1900. 8,000 to 26,000 in 1900 Other minor civil divisions New Yorii: State Counties Citieswith a population of over 25, 000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions North Carolina State Counties Cities with a population of over 25, 000 in 1900. 8,000 to 25,000 in ] 900 Other minor civil divisions PAYMENTS FOR EXPENDITURES. Total pay- mentsforex- penditures. }5, 781, 802 780, 6.i4 741,122 727, 624 1, 605, 402 1,927,000 37,135,362 5, 3S6, 318 6, 0U9, 449 16, 2,')0, 221 4,574,344 4, 315, 000 1,426,706 446, 558 695, 148 General government. Total. 1 North Dakota State - Counties Cities witli a population of over 25,000 in 1900 , 8,000 to 25,000 in 1900 Other minor civil divisiolis Ohio State Counties Cities with a population of over 25,000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions Oklahoma State Counties Cities with a population of over 25,000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions , Oregon State Counties Cities with a population of over 25,000 in I'.iUO. 8,000 to 25,000 in 1900 Other minor civil divisions Pennsylvania State Counties Cities with a population of over 25,000 in 1900 8,000 to 25,000 in 1900 Other minor civil divisions 285; 000 218, 620, 134 22,409,019 X. 854, 069 1.10,083,124 9,093,922 28,180,000 7, 795, 689 1,851,412 3, .536, 380 1 , 366, 697 1,041,200 5, 143, 759 9.59, 357 1,609,400 181,002 2, 394, 000 70, 042, 199 7, 692, 8.58 14, 270, 496 25, 268, 629 5, 312, .516 17,497,700 4,018,521 699, 314 1,. 573, 978 493, 329 1,251,900 7,323.11:1 l,207,;i5C, 2, 151,770 l,SI3,2Ci,S lli.l. 155 1,714,270 101, 14, 10, Porto Rico Insular government . Municipalities Rhode Island State Counties Citieswith a population of over25,000in I'.O i 8,000 to 25,000 in 1900 Other minor civil divisions 2S0,.595 7(;i;,633 ,S0I.S73 ,,511,1176 . .5i;7, 713 ,1,30,300 .902.735 .7.S7,9I7 ,114,788 9.130,339 1,799, 96S $722, 791 189, 845 73,422 43,. 597 90, 927 325, 000 2, 876, 214 388, 008 982, 539 898, 156 207, 511 400, 000 266,685 66, 784 149, 901 60, 000 18,741,636 3,212,908 2,989,537 7, 952, 065 5S7, 126 4, 000, 000 663, 019 60, 621 486,096 68, 303 58, 000 1,305,074 108, 002 9,183 600,000 7,014,898 615,578 4,268,010 978, 733 226, 677 936,000 628, 726 3S, 145 554,937 Legislature and legislative offices. $126, 637 109, 364 4,823 12, 360 210, 206 100, 019 69, 693 40, 494 1,718,640 1, 348, 271 315. 725 54, 644 35, 4,50 34, 824 418, 864 296, 129 94, 768 27, 967 28,089 19, 066 South Carolina State -' Counties Cities with a population of over25,000in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions South Dakota State Counties Cities with a popuhitii>n of over 25, OOOin 1900, 8,000 to 25,000 in 1900 Other minor civil divisions I 5,164,990 1,437,881 1, 027, .500 7,431,904 3, 550, .582 2, 282, 271 718, .599 408, 4.52 472, 000 5,444,141 1,147,028 2, 104, 221 19, 644 16, 000 797,417 111,011 596, 994 ,54,300 7, 882 27, 200 9,300,.S62 922, 371 3,201,192 3, 983, 796 193, 503 1,000,000 629, 523 421,048 208, 476 .532, 719 142, 4X1 29,096 28, 2S7 126, 338 22, 045 Chief ex- ecutive offices, ii $25, 634 16, 769 3,337 6, .528 10.5,003 47, .551 52. 887 , 4, 666 379, 333 123, 296 244,. 584 11,4.53 21,121 13, 565 12, 077 10, 877 1,200 247, S14 57, 253 131,1,S6 59, 375 3, 724 3,064 14,811 11,700 3,016 95 196, 941 100,004 80,302 23,991 S5, ,S28 11,109 23, 901 23,901 143,844 278, 965 73, 613 37, 700 574, 676 196,092 316, 488 34, 788 16,408 11,900 1,013,314 1 148,939 I 828,719 i 49, 224 19, 2.58 49,406 44, 256 ,800 ., 3.50 198,8.62 1,994,040 , 10,4.56 26, 200 96, 122 91,834 1,2S,S 9.S, 107 y.s. 107 27. 574 15,718 10,156 1,700 24,115 15,9.50 4,700 3, 465 14,9 14,2 Law offices and accounts. $16, 538 6,399 5,170 4,969 92, 663 13,152 67,609 21,902 2,034,925 144,111 1, 664, 1.54 236, 660 8, 985 2,600 4,894 3,994 226, 123 48, 003 145,929 32, 191 17, 816 6,067 10, 467 1,292 1,898,603 44,243 Finance offices and accounts. $.53, 210 16, 266 12, 768 24, 186 513, 634 78, 148 3.51,154 84, 332 17, 845 17, 845 2, 627, 849 565, 601 Miscella- neous gen- eral gov- ernment. $103, 450 42, 067 17,499 43,884 572, 169 149, 138 366,813 66,218 48, 939 48, 939 4,991,3.52 1, 031, 629 $160, 972 61, 259 83, 213 3,799 9,701 3,000 1,267,216 269, 677 859, 506 106, 866 17,177 15, 000 131, 360 386 130, 974 Military and police. $195,266 36, 244 44,492 79, 630 35, 000 2, 195, 375 258, 4.50 1, 494, 066 242, 869 200, 000 26, 470 1,470 1,960,026 , 3,777, 57(; 102, 222 ' 182, 147 29, 164 13, 105 49. 792 30, 884 6,6,51,003 1,021,467 1,383,857 4,148,101 47,578 60,000 306, 710 81,421 222. 0S7 16, 919, 796 862, 246 14, 297, 667 369, 883 400, 000 173, 866 29, 976 20, 192 16, 389 251,. 561 52, 759 148,771 50, 031 10, 643 9,076 44, .572 41,918 2, 654 1,602 1,600 238,561 44,445 193,366 83, 890 60, 000 44, 211 10, 398 676, 526 161, 134 4.5X, 079 57, 013 1, 919, 3.56 479,669 1,305.0.59 124,274 5,164 6,200 121,426 2, .552 116, 790 8,813 25, 000 ;, 344, 181 412,419 20, 414 3,700 ,149 , 605 1,092,500 1, 7,s5,; 117.619 i;:;,s, 91,086 61,287 25, 678 4, 121 1,831,702 22, 658 874,965 I 1. 99,916 110, 999 35, ,S29 1,384 700 2.52,434 106, 726 139, 628 3,085 695 2,400 3, 373, 722 740, 6.56 1, .SS6, ,S(I3 745. 369 ,894 26. 749 26.749 213,940 213,940 .5.S, 351 58, 351 39,172 8,790 2li,02S 4,354 11, 823 8, 2,H0 2,100 1,443 109, 680 13, 800 70, 993 24,887 S3, 758 72, 570 9, 892 1,296 IS, 994 14, 520 174,779 2.S, XU 122, 554 23,414 78, 1X6 55, 036 16,296 6,8.54 22, 149 20,0.58 205. 287 205, 2X7 245, 778 225,981 10,237 6,460 4,100 271,001 62, 5.54 205, 4.51 1,.560 636 800 265, 433 34,178 231,216 1,. 607, 750 212, 012 212, 000 47,223 7,640 26, 383 13, 200 156, 199 63,057 67, 607 6,436 19, 200 6,981,103 1,384,6.58 '4,'27i,"34i' 164, 204 164, 000 396, 390 303,146 93, 246 678, 964 96, 633 447, 1,53 90, 178 45, 000 179, 645 14, 990 81, 109 37,146 46,400 37, 074 19, 929 6, 745 11, 400 'Total expenses of "general government' which no details wore estimated. the sum of items for offices included under that head by those of counties and of minor civil divisions for EXPENDTTIIRES AND REVENUES. 989 COUNTIES, CITIES, AND OTHER MINOR CIVIL DIVISIONS, BY STATES AND TERRITORIES: ]902— Continued, I' VY.IIENT.S FOR EXPENDITUI Other liigh- wayexpend- Charities, itures. lES— contini Insane. $49, 641 38, 331 led. Interest. $423, 4.54 51,8.52 41,347 64, 741 165, .514 100,000 3,886,419 15, 106 896, 209 2,404,014 396, 090 175,000 221, 397 66, 076 126, 322 Fire de- partment. M iscella- iieoiis pro- tection to life and property. Health conserva- tion. Sewers, drainage, and other sanitation. Street lighting. 5177,240 Penal in- stitutions. Education. Park.s and recreation. Agricul- ture. *232, 131 88,871 J88,.576 31,010 $66,694 $830, 373 29,841 1, 136 64,092 145,304 600,000 1,840,240 155, 000 714,267 326, 618 244, 361 400, 000 62, 256 t608, 463 68, 396 422, 161 22, 879 45, 027 50,000 1,772,,H2S 290,857 922,366 411,228 48, 377 100, 000 31,740 28, 342 3,398 $49, 661 10, 720 33, 068 $1,1.55,623 162, 654 $36, 048 $6, 704 6,704 164 165 166 06, 826 12.=., 305 6, 304 1,567 2,000 46,868 3, 343 24, 222 30, 000 271,413 43, .567 13,405 138, 797 60, 644 25, 000 6,703 26, 207 30, 487 10,000 811,242 33, 971 60, 667 91, .583 25,000 1,052,699 141, 087 37),8.S2 480^000 8,806,505 2, 764, 181 16,133 3,126,804 1 , 099, 387 1,800,000 286, 247 109,129 177,118 5,964 19, 084 10, 000 1.58,638 53, .500 167 6,210 5,000 438,260 434,466 3,773 2,000 812, 102 480, 466 288, 496 43, 140 168 40 000 169 1, 792, 505 105,843 106, 843 170 171 172 1,472,084 170,421 1.50,000 15, 000 36, 310 6,658 6,000 .5,000 6i7,.567 124, 764 36, 000 6,000 735, 221 242, 378 75,000 5,000 .S8, 5.5.S 6, 680 10,000 173 3, 784 174 176 27, 7.54 27, 7.54 99, 414' 69, 195 40, 219 20, 683 20, 683 176 177 1,703 12, 256 178 ____ 179 180 15, 000 7,943,613 5,OU0 964, 479 6,000 1, 534, 663 174, 703 11, 399 1, 162, 1.S3 96,318 100, 000 76, 069 2,237 46, 709 6,000 0, 911, 047 5, 000 5,146,898 50, 000 13,. 509, 624 2, 547,.^s,s 296,014 4,718,045 547. 677 5, 400, 000 919. 678 30, 000 16,204,215 300,. 500 329,479 13, 725, ,563 848, 673 1,000,000 744, 233 304, 459 112,869 181 11,724,762 1,234,426 1 , 739, 984 5, 493, 999 266, 343 3,000,000 .594. 412 361,.5,S7 227, 864 4,913,616 4, 806, -449 3,427,916 1,831,347 732,112 801,799 2, 6.58 40, 448, 393 6,435,787 22, 329 24,076,016 1,914,262 9, 000, 000 1, 841, 066 371, 642 1, 231, 403 2,361,822 272, 091 "2,' 667,' 9,86' 31,746 40, 000 8,980 607, 157 007,1.57 182 18S 184 7,173,814 369, 829 400, 000 78, 617 902, 659 21,820 40, 000 15, 329 6,434,461 226, 686 250, 000 96,331 4, 195, 061 601, 847 4.50, 000 110, 183 23, 937 33, 229 50, 000 343, 128 322, 8.50 186 186 187 2.59, 224 179. .S,S1 79, 043 84, 393 84,393 188 189 749, 300 190 . ! 191 70,617 8,000 211, 772 i 8, 329 ; 7,000 2,706 14,123 14, 000 47, 037 3,574 30,236 48, 331 48,000 7,544 55, 183 55, 000 32, 907 85, :J7S 85, 000 332, 725 2,461 2,500 140, 177 45, 248 94,908 io, 27.S 10, 000 «7,615 87,516 300 163, 626 75, 000 1,780,592 323, 474 126, 776 4,480 4,. 500 824 41,132 41, 132 196, 905 130,000 192 193 212, 290 182, 147 30, 143 268,268 59, 523 86,881 194 195 305, 610 196 197 6,772 20, 000 2, 3-.7, .532 706 2,000 68,348 3,227 10,000 581,. 506 90,728 2,544 5,000 1, 093, 665 7,907 26, 000 1,606,124 7,115 20, 000 5, 797, .5i;4 21 66, 342 1,275,000 18,773, 6i;6 2, 204. 321 824 36, 864 75, 000 6,264,948 309, 963 696, 661 3,098,843 639, 491 610,000 190, 580 31,616 78, 536 198 199 3, 799, 786 1,122,713 2,102,227 549,494 12.6.52 12.700 60, 097 10, 649 49, 448 1,362,107 1,3.52,.S69 1,173,869 6.S2, 702 291,642 1.55.119 22, 206 22, 200 86, 669 32,613 48, 347 271, 629 32,637 32,637 200 "01 • 2,4.>N, 27s 937, 2S2 201.954 2, 200. 000 407,470 •7(y) 1, 7.S3, 432 2,S7, 100 287, 000 37, 373 56.996 6,162 6,200 5,418 340, 732 75,046 75,000 • C3,776 812 20, 893 893, 326 100, 339 100, 000 13,163 946, 646 279, 579 2S0, 000 23,053 4.63.S 4,600 68, 267 68, 257 4,491,076 1 . 292, 51 1 10,700,000 ],. 602, 5110 485, 647 140, 928 231. 927 19, 802 19, 800 9,224 ■'03 ■704 ■'05 6,821 5,821 206 •>07 368, 794 '>W i 209 24,973 12, 400 119, 754 3,618 1,800 5,247 1,371 700 64,667 8, 933 38,336 4,038 1,560 4,800 1,236,079 161,758 21,342 901,207 75, 372 75, 400 132, 416 30, 913 101,603 72, 802 17,107 2.5,"327' 20,268 10, lOJ 39, 126 15,762 2,049 10,361 4, ,"54 6,100 38, 806 3,151 27, 676 8, 763 4,400 56, 785 16, 363 7,700 69, 120 25, 776 12,900 906, 236 15, 358 664, 718 122, 129 20, .H31 83. 200 10,086,372 44, 604 1,226,056 2,574,964 240, 748 6,000,000 862, 370 818, 935 43,435 802, 168 6,189 376,' 680' 175, 299 2.50, 000 554, 637 3,779 1,900 105, 505 84, 522 19, 226 1,7.57 75, 9.'55 800,000 2, 678, 606 398, 042 061,718 294,940 23, 906 1,200,000 24, 361, 6.58 5,615,049 39, 426 8,287,461 1,419,722 9,000,000 824, 47.S 679.246 145, 232 1,.S29.7I13 246, 727 "93.5,'4i6' 369.620 278, 000 1,. 505, 638 M24,.59l' 9M1,9I15 76, .S5l) 51,032 71. 200 2,251,174 622, 671 230, 577 6,124 3,100 14, ,568 i4,',568' 33, 428 47, 000 576,479 8,016 123,302 315, 579 29, .582 100,000 4, 875, 370 234,361 473,200 3, 197, .513 370, 296 600, 000 75 670 ■'10 89, 506 89, .506 211 177, 182 61,527 106, 857 8,798 1.S5, 996 1.S5, 995 212 213 214 215 ''16 51,624 1,261 3,900 2,077,218 .52,' 979' 4,141 12,000 2,543,448 87, 761 7,993 24, 000 2, 677, 1.S4 5,022 65 170 541, 614 5,122,2,95 1.708,975 1 . 80S, 864 1,323,976 30,480 250, 000 216, 168 109, 885 106,283 336,316 160, 144 'ii3,'3i3' 41,9.59 20,E00 427, 969 266, 8.S1 74, 554 84, 692 842 1,000 241,979 63, 724 178, 196 1,331,295 9.59, 738 1,344,204 336, 309 669, 618 337, 288 489 503 121, 943 121,943 ■'17 793, 289 3,413 " "77.5,',5i2' 7,164 7,200 856 482, 162 482, 162 218 219 220 221 992 2, 285, 720 197,464 194, 000 7,994 531, 999 4,816 4,800 1, 960, 788 58, 230 68, 200 29, 973 2, 039, 688 251, 760 262, 000 39,090 l.S2,.4.S2 9.075 1^0, 000 223 991 225 99fi 7,994 474,444 42, 447 29,973 293,866 147 '225,' 279' 45,640 22, 800 81,610 89, 090 490, 560 8,56 71,635 4,260 52,'26i' 10,114 5, 000 16, 5.S5 75,570 1, 115, 649 98,6.59 789, 7H6 1.57,204 70, 000 696, 040 296, 188 121,735 141,216 77,902 60, 000 365, 207 33, 606 199,831 194, 335 193,417 sis' 400 136, 380 134, 180 i,'666' 1, 200 119, 5S8 119, .5.SN 162, 611 169.039 soi' 1,571 1,200 151,609 72, 82 1 73, 156 4,748 384 500 100, 4.52 72, 964 27, 488 18,244 18,244 227 228 229 230 231 7^^9 '"'376,' 625" 69.619 34, 800 194, 204 32,'7i8' 6,. 529 3,200 4,790 "'356,' 689' 93,261 46,600 95, 266 2, 600 2,. 500 233 234 236 236 237 938 73,. 577 63,627 67, 000 23,665 4,' 087' 303 400 772 445, 661 41,322 28,651 35, 900 305, 118 15, 585 62, 715 12, 796 16, 000 1,383 28,296 29, 759 37,2;0 2,090 9,177 9,177 239 70, 798 242 7, 865 15, 800 272 500 1,976 6,000 483 9J0 19.320 215,000 19 40 47,926 1,3.50,000 690 1,400 31 771 9)2 100, 000 ) 244 2 Including office of secretary of state. 990 WEALTH, DEBT, AND TAXATION. Table 10.— PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES OF STATES AND TERRITORIES, 164 165 166 167 168 169 KO 171 172 173 174 17f> 176 177 178 179 180 181 182 183 1S4 185 186 187 188 189 190 191 192 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 216 216 217 218 219 220 221 222 223 224 225 226 227 22S 229 230 231 232 233 234 235 2S6 237 238 239 240 241 242 243 244 STATE AND SUBDIVISION. New Hampshire State Counties Cities withapopulation of over25, 000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions New Jers^iy State Connties , Cities with a population of over 25, 000 in 1900. 8,000 to 2.5,000 in 1900 Other minor civil divisions PAYMENTS FOE EXPENDITURES— Cont'd. Industries. J1.50, 877 39, 950 80, 927 30, 000 1, 3; 5, 723 887, 233 218,490 20a, 000 New Mexico Territory Counties Cities with a population of over 25,000 in 1900, 8,000 to 25.000 in 1900 Other minor civil divisions 6,677,3; 5 New York State Counties .- ■ Citieswithapopulation of over 25,000 in 1900. 1 5,731,619 8,000 to 25,000 in 1900 445, 716 Other minor civil divisions ! 500, 000 North Carolina ^ State Counties Cities with a population of over 25, 000 in 1900. 8,000 to 2.5,000 in 1900 Other minor civil divisions 135, 986 67, 986 68, 000 North Dakota State ' Counties \ Cities with a population of over 25, 000 in 1900- j 8,000 to 25,000 in 1900 i Other minor civil divisions ' Invest- ment expenses. $160 7, 23S 2, 687 6, 473 5, 807 666 652 600 12, 739 12,000 Ohio 2, 638, 849 34, 508 State : 199, 259 ', CViunties ' Citic>7 99S 229 229, 374 77, 280 55, .500 62,420 17, 390 13,000 214, 755 12, 150 2, 284 94, 870 46, 851 58, 600 44, 7.82 6, .504 2, 805 2, 100 S3, 199 69,617 43, .SS3 32, 900 404, 959 25, 000 74,904 86, 202 97,853 122, 000 423,442 63, 456 777 12, 445 7, 982 6,000 4.030 1.50 1,110 800 5, 484 1,332,221 93,359 67, 300 2, 787, 064 2,369,073 263, 367 47,346 47,688 59,600 925,028 498,987 304,185 i 95, 025 1 33, 692 25, 200 45, 9.54 2, 204 6,042 10,317 12,191 15,200 379, 251 370, 782 8,469 107,030 10, 405 6, 200 120, 722 27,968 21,000 127, 1-S2 84,576 131, 951 11,079 8, 300 H77 4y3 10! 225 7,600 2,856,613 2,282,293 230 231 2-57, 315 233 234 43,117 8,380 14,102 17,600 23, 8.56 5,161 257, 315 235 2, 930 600 600 24,-561 8, 045 10, 000 139,-5-51 VIS, 205 12, 468 27,4.52 34,400 ■'36 143 180 56,258 643 55,615 237 138 i00,375 110, 510 ' 295, 716 ->40 199,975 35, 565 12,605 295,716 12, 600 37,800 2,317 6,900 3.751 7, .500 9,210 350, 000 47, 0,56 74,800 44,210 66, 300 2,846 8, 600 043 i 244 2 County receipts from fees and charges included in column of "all other" commercial revenue receipts. 992 WEALTH, DEBT, AND TAXATION. Table lO.— PAYiAIENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES OF STATES AND TERRITORIES, STATE AND SUBDIVISION. 245 2J6 247 248 249 250 251 252 254 255 256 257 258 259 200 261 262 263 264 265 266 267 268 269 270 273 i 274 275 276 ; 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 Tennessee Statu Counties Cities with a population (if over 25,000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions Texas State Counties Cities with a population of over 25,000 in 1900. 8,000 to 25,000 in 1900 ; Other minor civil divisions Utah State Counties Cities with a population of over 25,000 in 1900. 8,000 to 25,000 in 1900 Other minor civil divisions Vermont State Counties Ci ties wit h a population of ovcr25,000 in 1900. 8,000 to 25,000 i n 1900 Other minor civil divisions Virginia State Counties Cities with a population of over 25, 000 in 1900. 8.000 to 25,000 i n 1900 Other minor civil divisions PAYMENTS FOR EXPENDITURES. Total pay- ments for ex- penditures. Washington State Counties Cities with a population of over25,000 in 1 9U0. 8,000 to 25,000 in 1900 Other minor civil divisions West Virginia State Counties Cities with a population of o\'er 25, 000 m 1900. 8,000 to 25,000 in 1900 Other minor civil divisions Wisconsin State Counties Citieswithaptjpulationof over25,000inl900. 8,000 to 25,000 111 1900 Other minor civil divisions 293 : Wyomins:. 294 29.5 290 297 298 State . Counties Cities with a population of over 25, 000 in] 91)0. 8,000 to 25,000 in 1900 Other minor civil divi.sions . *10, 872, 2,036 5, 360, 2, 943, 186 344, 26, 435, 7,713, 10, 431 3,364 2, 233 2, 693 4,089 1,020; 780, 1, 305, 305, 676, 3, 643 982 17, I 608, 2,035: 12, 560 4,215, 3, -m 3, 020, 1,040: 461; 13, 352 2,. 511 3,571 4,8.55 282 2,131 7, .507, 1,579, 2,106 601 2, .'.8J 28, 2Cil 5, 30i; 4, 122 6, LSI 3,1112 8, Xfl 1,.561, 363, 547 245, 405, 851 078 '■■ General government. $976, 707 118,030 674,0.57 161,887 9,393 13,400 2, 922, 281 371,143 2, 0.53, 300 203,414 113,394 181, 000 617, 538 101, 341 377, 832 102, 080 13,285 23,000 295, 087 101,119 14,151 29,817 1.50, 000 1,160,946 418,028 492, 646 127, 087 98, .585 24, 600 1, 530, 332 119,308 1,071,641 283, 294 6,029 50, 000 761,756 133, 858 481,004 31,176 41,918 73, 800 3,8.54,717 .551,962 1, .508, 059 361,034 1.33,662 1,300,000 292, .531 55, 603 218,486 853 150 9.442 9, 000 Legislature and legis- lative oilices. $66, 661 39, 885 24, 776 2.000 102,005 57, 399 23,021 21, .585 16,473 11,9.59 4, 514 76,374 69. ,^90 6,484 236,014 220.810 9, 5.54 5,620 77,816 34, 574 41,595 1,647 Chief ex- ecutive offices.^ $29, 940 14, 448 14,292 1,200 66, 002 38, 303 16, .597 11,102 18, 724 16,250 1,874 600 8,009 7,055 12, 704 1,800 6,734 5,170 37, 382 26, 019 11,333 27, .537 22, 366 5, .541 3,020 1,000 4,171 232, 233 169, S14 68, 183 55, 330 38, '.1.10 23,429 10,176 2,677 15,0.53 11,9.50 12,644 11,249 Law offices and accounts. $43, 003 4,940 37, 623 440 81, 138 17,130 38, 968 25, 040 42,206 5,644 34,439 2,183 28, 151 3,068 16, 108 8,975 125, 626 7,353 117,211 1,002 10, 230 4,000 3,363 2,867 61,350 12, 101 29, 502 19, 087 3,940 2, 916 Finance offices and accounts. $51, 748 18, 176 30, .501 3,071 193, 183 85, 841 07,117 40,225 .56, 678 41, b'43 Miscella- neous gen- eral gov- ernment. $97, 958 40, 581 54, 695 2, 682 245, 653 172, 470 57, 741 15, 442 83, 505 37,804 10,001 3,434 17,901 10,803 104,700 69, 3S4 44, 927 50, 389 67, 000 11,901 ;,803 ;, 290 51,964 25, 222 8,657 18, 085 193, 618 48, 914 94,839 52, 865 11, 622 8,658 2,964 43, 207 2, .554 26,410 13,371 13, 039 202, 131 122, 936 60, 764 28, 431 110,867 39, 521 70, 322 1,024 108, 660 82, 270 12,615 13,775 $816, 723 318, 809 494, 861 3,053 1,516,832 687, 636 796, 943 11, 1.56 8,097 13, 000 171,129 90, 500 01,136 10,474 3,613 5,400 242, 949 230, 230 491,274 208, 743 187, 527 36, 004 22, 480 20, 137 2,343 10,719 2,000 641, 180 306, 043 147,033 34, 278 42, 020 10, 000 406, 083 84, 069 366, 448 12, 571 495 1,900 293, 035 170,780 111,036 430 3,089 7,700 666, 869 132, 498 487, 289 22, 810 8,260 10, 000 88,268 25. 185 61,033 1,050 1,000 Military and police. $315, 605 34, 270 250, 437 10, 298 20, 600 460, 836 53, 720 212, .556 105, .560 89, 000 105, 646 11, 252 30, 382 23,012 36, 000 62, 486 26, 621 21,864 5,000 432, 943 99, 273 190, 725 114,345 28, 600 232, 032 39, 805 163, 014 7,313 21,900 180,857 38, 672 38, 164 29, 731 74,300 880, 318 261,067 409, 468 107, 783 108, 000 40, 845 22, 569 12,176 6,100 1 Total expenses of "general government" exceed the sum of items for offices included under that head by those of counties and of minor civil divisions for wliich no details were estimated. EXPENDITURES AND REVENUES. 993 COUNTIES, CITIES, AND OTHER MINOR CIVIL DIVISIONS, BY STATES AND TERRITORIES: 1902— Continued. PAYMENTS rOK EXPENDITURES — continued. Fire de- partment. Miscella- neous pro- tection to life and property. Health conserva- tion. Sewers, drainage, and other sanitation. street ligliting. Other high- wayexpend- itures. Charities. Insane. Penal in- stitutions. $626, 147 390, 086 222,870 8,675 1,5)7 3,000 1,357,171 972,521 339, 835 11,484 12,831 20,600 84, 172 60,646 17, 732 5,794 Education. Parks and recreation. Agricul- ture. Interest. $333,171 $13,011 $152,908 6,152 96, 638 60,118 $124, 140 $165, 621 $1,021,909 $862,846 226, 742 253, 966 81,910 77 1.50 985, 915 617, 194 280,022 70, 756 6,943 11, 000 120,980 31,061 86,590 2,261 438 600 104, 781 9,249 $209, 138 209, 138 $2,467,835 43, 082 1,847,105 440,561 45, 677 91,400 8,871,124 4,014,767 8,479,840 .509, 405 367, 112 500, 000 985,312 471,322 $41,877 $14, 398 14,398 $1, 386, 189 663, 191 156, 883 465, 395 30, 720 70, 000 1,888,694 224, 070 563, 929 627, 838 202, 8.57 270, 000 331, 764 37,838 40, 169 159, 854 33, 893 60, 000 173, 086 22, 756 1,263 245 246 807, 180 166, 262 16,477 33,000 2,150,933 24'/ 313, 685 6,486 13, 000 551, «61 13,011 118,097 2,043 4,000 215,925 141,451 7,070 7,100 186,066 39, 779 698 1,400 32, 749 248 249 ■2.50 40, 642 223,809 53,308 99, 281 24,880 17,840 28, 600 26, 001 2, 854 12,074 8,713 900 1,400 29, 487 15,345 680, 745 646, 648 10,483 10,483 251 2.52" 1,596,312 176, 102 149,519 230,000 344, 198 44,393 138, 620 68, 437 37,148 55, 600 721,929 95, 766 2.58 289, 177 139,484 123,000 78,517 25,314 5,928 9,400 7,743 143, 085 28,040 44,800 43,122 86, 247 49, 919 49,900 55,448 24, 120 3,329 5,300 12, 007 2M 13,497 21,600 44, 394 43,880 2.55 2.56 120,113 120, 113 267 268 2.59 44,929 16, 588 IS, 000 41,370 3,438 1.705 2,600 518 35,590 3, 032 4,600 8,306 37,932 7,016 10, 600 34,640 289,104 74,886 150,000 1,199,439 194,936 7,502 1.805 2, 700 3,807 26(1 214 300 179,668 172, 437 261 262 74, 842 72, 696 2,146 42,297 42, 297 263 264 265 266 36, 370 5,000 260, 839 518 4,142 10, 000 93,517 3,000 36, 874 31, 082 18, 061 4,500 89,481 4,621 46,812 32,466 1,392 4,200 87,378 3,373 32, 030 4,090 13, 685 34,200 192,877 16,481 38, 056 76,450 21,890 40, 000 17,064 1,847 14, 769 7,306 1,000 256, 135 29, 540 5,000 119, 366 51, 164 576, 000 776,036 20,632 76, 000 632, 001 306, 055 215,080 71, 555 31,411 7,900 284,909 74,812 187, 396 22, 702 2,231 5,000 427,118 417, 001 144,603 860, 000 3,465,347 1,547,180 1, 386, 872 260, 764 225, 661 65,000 3, 702, .504 1,473,384 168,1.51 706, 632 64,337 1,300,000 3,141,949 747, 863 641,896 127,069 125,121 1, 500, 000 8, 242, 629 2, 732, 441 73,001 1,263,176 974, Oil 3,200,000 444, 762 94, 027 46, 726 2,807 1,000 59,771 69,067 80, 000 2,038,468 843, 981 121,945 663,303 344, 229 165,000 1, 362, 729 47, 671 374, 962 764,496 25,600 150, 000 216,445 267 268 17, 852 203, 435 1.58,674 26,633 3,740 11, 588 2,900 233,215 182, 253 41,077 9,885 61, 800 61,800 269 270 590, 518 106, .504 64, 013 16,000 1, 648, 706 1,333 1,202,292 267, 566 37, 525 160, 000 430, 665 271 134, 761 100, 878 25, 200 287, 335 13,783 3,269 800 12, 161 163, .573 82,062 20. 600 46, 218 54, 728 51,638 13, 100 76, 960 47,708 9,663 2,400 67, 661 272 8,117 2,000 217, 185 217,185 273 274 14,158 14, 158 276 276 277 228,417 14,718 44,200 134,044 7,348 1, 213 3,600 424 31,602 3,416 10, 200 41, 825 42, 700 8,660 25,700 128, 045 65, 581 980 1,100 4,466 9,78 279 •?m 341,662 155, 457 168,260 250,834 238, 498 156,728 62, 876 70, 321 6, 645 6,087 12,800 816,462 349, 137 459,895 6,782 348 300 30, 435 10,701 19,734 10, 600 10,600 281 282 251,961 15, 762 42, 932 120,000 3,412,894 55,486 33,949 42,010 85,000 980, 533 167,813 89,608 438, 813 144, 399 150, 000 142,325 19, 170 76, 675 283 46, 586 24,958 62,500 1,266,535 17, 988 6,837 17, 000 330,705 26, 544 29,001 72, 500 691,279 284 124 300 13,085 5,185 12, 800 1, 630, 233 300, 848 1,110,899 38, 485 80, 001 100,000 107, 827 70,490 36,837 3,636 8,800 694,914 691,654 1,266 3,200 122,137 511 285 286 99,942 99, 942 287 288 155,896 629, 664 227, 334 2,400,000 78, 422 9,338 58,807 2^9 586, 706 339,829 340, 000 14,049 12, 127 458 600 29 224, 238 35,467 71, 000 6,332 309, 034 132,245 250, 000 16,843 97, .535 12,091 12,000 11,126 5,789 •'90 1,660 1,700 30, 362 30,362 291 •?<¥> 13, 209 13,209 293 294 296 296 9,349 4,700 29 298 160 4,332 2,000 11, 243 5,600 6,877 3,400 63, 999 260, 000 3, .537 1, 800 26, 480 ■'97 20 000 1 29S 932—07 -63 2 Including office of secretary of state. 994 WEALTH, DEBT, AND TAXATION. Table 10.— PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES OF STATES AND TERRITORIES, STATE AND SUBDIVISION. ) PAYMENTS FOR EXPENDITURES — Cont'd. Total revenue receipts. GENERAL REVENUE RECEIPTS. Industries. Invest- ment expenses. Outlays. All other. Total. From taxes. General property. Special property and business.! Poll. 246 Tennessee $119,144 91,501,540 833,060 12, 872 4,606 911,038,393 2, 632, 386 4,963,053 2, 906, 520 194,534 341,900 25,513,109 7,751,738 10, 199, .308 3,282,347 1, 672, 416 2,607,300 4,146,9.51 1,036,096 900, 636 1,215,095 318,124 67fi, 000 3,861,091 1,186,284 28, 462 89,92,5,645 2,092,184 4,833,665 2,553,448 149,458 296,900 21,148,398 6,151,230 9, 653, 744 2,773,299 1,399,125 2,171,000 3,491,993 949, 629 784,690 863, 393 275, 181 619, 200 3,061,713 1,050,628 27, 007 $7,161,169 1,401,139 3,496,747 2, 022, 359 80, 924 160,000 13,704,274 2,928,515 6, 685, 172 2,318,571 1,072,016 1,700,000 2, 646, 013 866, 6.59 615, 113 559,620 154, 621 460, 000 1,896,736 234,, 8.57 25, 845 $226,390 226,390 $763,798 246 State 247 801,834 62.1 o,so 7.53,737 5,083 1,678 3,300 978, 289 554, 135 881, 701 13, 670 11,083 17, 700 47,287 248 Cities with a populationot over 25,000 in 1900 . 8,000 to 25,000 in 1900. 68,926 ?4<) 25 118 ' 9fi 99R 6,182 10,400 233,875' 162, 595 4,501 250 Other minor civil divisions 25 100 52,400 ''51 Texas 547, 325 3=543 603, .544 603, .544 962 State 253 1,217,970 81C fSft7 254 Cities with a population of over 25,000 in 1900. 8,000 to 25,000 in 1900- .. 132,414 '. 47S 256 159,911 1 25 822] Si 25, 779 41,000 37, 409 5,558 30,499 266 257 Utah 126, 690 777,187 89,444 89, 306 138 258 State 2.69 16,342 376, 646 84, 199 300, 000 316,214 25, 776 11,841 3,870 5,800 29, 149 260 Cities with a population of over 25,000in 1900 . , 8,000 to 26,000 in 1900 116,362 4,128 6,100 112,358 261 652 800 9,758 262 263 264- Vermont State 95 576,019 575,019 266 Counties 266 267 8,000 to 25,000 in 1900 56, 358 56, 000 446, 739 95 116,214 200, 000 1,490,646 4,758 5,000 75, 787 53, 795 2.477 613,246 2,033,100 12, 008, 218 3, 960, 752 3,273,689 2, 577, 459 1,73.5,538 460, 780 12, 889, 134 2,399,982 3; 868, 565 4, 233, 845 207,5.52 2, 179, 200 7,716,028 1, 785, 048 2,217,463 574, 689 563, 678 2, 676, 160 28, 256, 789 5, 732, 879 4, 212, ,511 6, 298, 914 3, 147, 935 8, 864,. 500 1,607,916 414, 989 616, 341 446, 978 1,537,100 10,546,574 3,630,207 3,236,399 1,826,873 1,460,465 392, 630 10, 286, 036 2, 101, 5.55 3, 562, 031 2, 521, 622 138,428 1,962,400 6, 961, 006 1, 692, 572 2, 184, 768 326, 301 4.54, 316 2,303,050 25,238,263 5,163,637 3, 500, 540 5, 149, 420 2, 863, 456 8, 571, 200 1,400,198 302,841 562, 873 376, 034 1, 260, 000 7,138,287 2,000,849 2, 260, 809 1,521,879 1,121,750 233,000 8,432,336 1,837,606 3, 370, 413 1, 546, 132 78, 185 1, 600, 000 5,223,655 8.54, 775 1,713,702 2.52,236 352, 942 2,050,000 19,657,485 2, .517, 147 3, 456, 230 3, 923, 669 2,160,439 7,600,000 1, 046, 302 246, 690 467, 754 29, 149 268 Other minor civil divisions 269 Virginia 600 466, 463 466, 463 391, 801 261, 562 112, 335 3,249 11, 755 2,900 13,438 270 State 2,71 196,350 976.973 274; 823 42,500 2, 608, 883 118, 505 72,206 1,990,301 97, 871 330, 000 1,044,425 272 Cities with a population of over 25,000 in 1900 . 8,000 to 25,000 in 1900 266,221 144,418 36, 100 281,418 600 27S 16.615 3,900 191.597 134, 186 60, 666 274 276 Washington . 64,618 64, 618 276 State 977 Countien 12,928 278 Cities with apopulation of over 25,000 in 1900. 8,000 to 25,000 in 1900 236, 991 11,127 33,300 228, 954 279 1,745 6,000 .53,477 17,833 77 510 ''SO Other minor civil divisions ■'81 46, 711 46, 711 216,871 183,159 280 State 2RR 354, 501 102, 975 167,949 419, 000 3, 872, 627 59, 872 '>84 Cities with a populationof over 25,000in 1900. 8,000 to 25,000 in 1900 . 151,460 22, 094 ,55, 400 327,213 2,050 9,062 22,600 400, 725 986 i6,i67 25, 400 259,666 52,417 81,476 """56,' 673' 75,000 14,011 5,571 6,973 986 9R7 Wisconsin 140 317, 216 136, 510 4, 220 142, 281 35, 205 988 State 9Rq Counties 417,970 1. 790. 702 290 Cities witha population of over25,000 in 1900. 8,000 to 25,000 in 1900 213,958 67. 965 46, 300 13, 904 140 991 8.54 0S3 725 400, 000 48, 912 9q9 Other minor civil divisions 7.50, 000 99S 200, 108 36, 202 36, 202 994 State 995 8,038 48, 912 996 Cities with a population of over 25,000 in 1900 . 9Q7 8, 000 to 25,000 in 1900 Other minor civil divisions 9,304 4,600 96, 070 96,000 1,667 800 168,686 407, 900 143, 984 390, 600 81,858 260, 000 998 1 Including state taxes classified in Table 12 as "other taxes.' EXPENDITURES AND REVENUES. 995 COUNTIES, CITIES, AND OTHER MINOR CIVIL DIVISIONS, BY STATES AND TERRITORIES: 1902— Continued. GENERAL REVENUE RECEIPTS^COntUlUed. COMMERCIAL REVENUE RECEIPTS. From liqxior licenses. From other licenses and permits. From fines and forfeits. From sub- ventions and grants. From donations and gifts. All other. Total. From interest. From special assess- ments. Depart- mental re- ceipts from fees and charges.^ From privileges. From industrial income. All other.= J221,725 J866, 899 462, 596 194, 487 172, 601 12, 415 24, 800 1,318,795 1,«58,406 155, 091 42,373 24, 225 38,700 69, 858 $152, 948 $,607,998 93, 254 $21,464 2,069 19,341 64 $1,112,748 540, 202 129, 398 363, 072 46, 076 45, 000 4,364,711 2, 600, .508 545, 564 509, 048 273, 291 436, 300 653,968 86,. 567 115, 946 3.51, 702 42, 943 56,800 799,378 135,656 1,455 $21, 524 $21, 200 $006, 016 540, 202 $52, 892 $289,621 $121,495 245 246 135, 328 53, 985 10, 812 21, 600 538, 025 97,451 30, 442 8,355 16, 700 655,851 438 334,066 30, 990 73,3.57 117, 000 117,031 2,598 6,408 20,443 35,082 52,500 44, 905 13,559 136,564 265, C60 35, 274 70, 600 3, 280, 959 7,903 13, 621 121,495 947 3,2,i4 21, 200 65, 701 113 62, 892 199, 658 44,963 46, 000 703, 335 948 ■>49 950 43, 330 3,000 125,331 3,192 38, 799 64,621 7,219 11,600 4,878 966 3,912 1,928,6.52 1,572,476 295, 564 44,823 6, 089 9,700 79, 828 79, 606 192 31 116,694 1,226,149 1,028,032 139, 881 250, 000 251 1^0 319, 918 86,459 50, 648 81,000 267, 719 2, 738, 997 184,592 157, 370 200,000 246,725 251), OHO 963 32, 023 3,207 5,100 3,038 1,745 44, 249 70, 700 274,869 114, 552 32,165 61, 400 26, .548 6, 962 98, 386 15,996 25, .500 249,512 174,793 954 955 956 11,825 145,134 115, 754 267 96R 56, 934 105, 800 41,985 63,000 147,096 44,366 8,837 50, 839 4,082 6,100 42,758 24,613 928 67,672 114, 850 34, 303 30,000 317,190 156,406 115, 754 959 189,342 37, 227 48,300 72, 333 13, 708 2,381 3,a00 246,634 125, 327 6, 826 2,0U0 3,000 141, 799 1,335 2,000 452, 326 960 1,238 1,800 6,475 961 26? 3,385 1,808 234 27, 739 10,329 9 1,446 963 264 1,446 965 266 17,130 85, 600 448, 003 293, 317 8,385 54,595 53,406 38, 300 624, 145 37, 422 119, 399 378, 646 22, 178 66, 500 208,570 4,317 12, 900 991,176 622, 363 5,467 186,904 181,042 95, 400 217,418 121, 538 6,893 69, 119 4,968 14,900 621,999 678, 036 7,816 23, 500 75,289 36,697 10, 7S4 160, 000 994, 265 26, 000 835, 347 58,722 64, 196 16, 000 660, 194 24, 607 1,375 4,100 1,250 343 1,000 40,040 24,066 14,066 166, 267 496, 000 1,461,644 330, 615 37, 290 750, .686 276, 073 68, 150 2,603,098 298, 427 306, 624 1,712,223 69,124 216, 800 756,022 92, 476 32, 696 248,388 109, 363 272, 100 3,018,486 669, 242 711, 971 1,149,494 294, 479 293, 300 207,717 112, 148 53,468 4,401 13, 000 208,018 181,171 6,982 9,641 8,224 2,000 197,853 197,207 446 200 18, 333 54, 000 47,206 30, 207 90,000 214, 434 149, 374 113,326 339, 000 865, 478 967 968 96, 201 30,308 269 970 30, 308 971 6, .524 26,768 6,400 170,635 23 21,572 147,496 544 1,000 74,0.53 21, 138 44, 944 1,811 450 957,216 18, 368 37,392 9,300 168, 374 '.101,220 94,330 1 583,303 1,871 226.775 979 1,000 250 66, 685 1,548 380 56,667 16,841 30,826 97^ 66,400 933, 786 974 29, 791 316, 078 275 ■^76 306,078 977 333, 644 32,043 260, 000 552, 826 46, 586 904, 641 13,176 39, 500 104, 694 58, 753 2,101 6,300 59, 605 18,891 28, 291 600 1,000 760 720, 438 53, 348 160, 000 409, 973 978 979 10,000 1,7.50 10, 000 14,671 8,763 1,724 10,000 18,823 9Rft 101, 167 73, .586 13,872 375 3,835 9,500 382, 278 308, 060 26, 779 40, 402 3,537 3,500 92, 240 92,240 281 9^9 469, 342 17, 117 18, 967 47, 400 896, 543 66, 761 13, 302 430, 933 185, 547 200, 000 131, 948 10,520 18, 823 983 41,951 47,619 119, 000 1,171,698 ■6,652 10, 711 26, 700 2,482,055 2,391,771 4,439 62,853 16, 492 16, 500 12, 030 6,257 933 6,396 13,320 33, 200 87,610 24,564 2, 871 10,843 27,000 493, 242 261,182 760 2+4.382 500 1, 2.50 223, 161 1,194 2,900 101, 860 27,884 15,499 47,094 117, 600 718, 484 47, 591 118,000 739, 290 ''86 685, 192 9SS 6,850 528, 671 318,077 318, 000 90, 622 20 39, 320 685, 192 989 42,031 10, 615 10, 500 27,983 28, 982 97,179 97, 000 89 448, 802 134,882 134, 800 4, 255 111,831 60, 229 60, 000 21,699 19,908 648, 459 95, 831 95. 000 29, 277 29, 200 6,110 3, 162 2,958 991 9q9 36, 065 53,468 293 991 2,996 53,468 996 26, 682 25, 600 2,440 2,400 12,487 12, 500 21,428 100,000 89 24, 701 17, 400 2, 155 2,100 891 900 21, 656 14, 400 997 298 2 County receipts from fees and charges included in column of " all other" commercial revenue receipts. 996 WEALTH, DEBT, AND TAXATION. Table 11. -^PAYMENTS, RECEIPTS, AND CASH BALANCES OF STATES AND TERRITORIES FOR SPECIFIED FISCAL PERIOD, BY STATES AND TERRITORIES. STATE OR TERRITORY. Fiscal period. Date o£ close of fiscal period. Payments. Cash on hand at close of fiscal period. Total pay- ments and cashj on hand at [ close of fiscal i period. j Cash on hand at heginning of fiscal period. Receipts. Continental United States *800, 937, 810 878, 117, 329 $379, 065, 139 86.5,766,290 8313, 298, 849 111,822,336 34,789,465 146,611,801 29,084,909 117,526,892 61,135,586 8,803,629 69,939,215 ' 9,119,500 60, 819, 715 Annual Annual Annual Annual Annual Annual Dee. 31,1902 May 31,1903 June 30,1903 Dec. 31,1902 Dec. 31,1902 Sept. 30, 1902 2,273,330 1,732,111 1,215,582 49,798,228 1,942,014 4, 174, 321 50,686,750 488, 893 371,095 388, 426 6, 481, 090 443, 728 680, 397 25,985,836 2,712,223 2, 103, 206 1,604.008 66,279,318 2, 385, 742 4,864,718 76,672,586 36, 960, 642 9,066,031 30, 665, 913 28,6.81,870 297, 837 576,239 324,969 6,630,107 733, 301 657,047 19,966,409 2,414,386 1,626,967 1,279,039 49,649,211 1,652,441 4, 297, 671 Southern North Atlantic .56,707,177 Annual Annual Annual Sept. 30,1902 Oct. 31,1902 Nov. 30,1902 26, 726, 415 6,174,229 17, 787, 106 22,9.54,418 10,235,227 2,881,802 12, 868, 807 5,727,462 9, 789, 357 2,468,030 7, 708, 022 4,866,666 27,171,285 b, 688, 001 22,947,891 23, 815, 204 11,936,364 535, 436 4,065,123 3, 650, 949 70, 951 1, 197, 149 15,487,313 3,510,475 11,976.838 Annual Annual Dec. 31,1902 Sept. 30, 1902 606, 387 5, 262, 272 32, 250 1,272,002 574, 137 3, 990, 270 District of Columbia^ Annual Annual Sept. 30, 1902 Sept. 30, 1902 5,188,645 2, 147, 160 11,018,054 1,029,801 1,253,048 2, 176, 503 6,218,446 ' 3,400,208 13,194,557 1,098,177 1,108,046 1,356,191 6, 120, 269 West Virginia 2, 292, 162 11, 838, 366 Annual Annual Annual Annual Nov. 30, 1902 Dec. 31,1902 Sept. 30, 1902 Dec. 31, 1902 1,887,3.56 3,864,814 4,10.5,705 1, 160, 179 93, 722, 539 111 , 280 450, 244 511,180 1, 103, 799 21, 116,. 594 1,998,636 4, 315, 058 4, 616, 885 2,263,978 114,839,133 63, 787 2.51,871 730, 722 319,811 15, 899, 281 1, 944, 849 4, 063, 187 3, 886, 163 Florida . 1, 944, 167 98, 939, 862 54, 277, 239 13,446,673 67,723,912 11,547,403 8,892,160 19, 073, 326 20,543,332 7, 667, 701 47,115,221 9, 189, 630 58, 634, 282 Annual Annual Biennial Annual Annual Nov. 15, 1902 Oct. 31, 1902 Sept. 30, 1902 June 30, 1903 June 30, 1903 Ohio 7,975,1.58 8, 379, 289 15, 695, 002 16,026,227 6,201,563 39,445,300 3, 672, 245 512,861 3, 378, 324 4,517,105 1,466,138 7, 669, 921 1,683,724 611,649 2,617,956 3, 453, 811 822,490 6, 709, 651 9, 863, 679 8, 280, 601 16, 455, 370 17, 089, .521 6, 815, 211 Western North Central 40, 405, 570 Annual iSiennial Annual Biennial Annual Biennial Annual July 31,1902 June 30, 1903 Dec. 31, 1902 June 30, 1902 June 30, 1903 Nov. 30, 1902 June 30, 1903 Minnesota 7, 429, 060 6, 365, 969 6,815,737 2, 8.57, 604 2, 938, 157 9,019,035 3, 989, 738 37,436,685 18, .564, 230 8, 149, ,S73 5,109,144 2,695,816 2, 609, 397 18, ,872, 455 2,212,837 1,621,770 1,998,403 562, 583 392, 198 432, 255 449, 875 6,903,010 9, 641, 897 7, 987, 739 8,844,140 3,420,187 3,330,355 9,4.51,290 4,439,613 44, 339, 695 2,000,343 1, 186, 882 1,243,131 190, 419 846, 491 615, 018 627, 367 6,463,057 7,641,564 6, 800, 867 7,601,009 3,229,768 South Dakota - - 2, 488, 864 8, 8S6, 272 3,812,246 37 876,638 1, 640, 723 20, 204, 963 8, 378, 522 5, 531, 701 3,425,168 2, 869, 562 24, 134, 742 5, 6.58, 146 3,714,214 1, 609, .507 18, 596, 446 Annual Biennial Annual Annual June 30, 1903 Dee. 19, 1902 Sept. 30, 1902 Sept. 30,1902 228, 649 422, 557 729,352 260, 165 5,262,287 169, 691 110,003 501, 369 828, 464 4,863,550 8, 208, 831 5, 421, 698 2, 923, 809 2,041,108 19,281,192 Annual Biennial Dec. 31,1902 Sept. 30,1902 4, 266, 099 2, 703, 210 1,392,047 1,011,004 1,412,806 471,972 4,246,341 3, 242, 242 Texas Biennial Annual Nov. 30,1902 Aug. 31,1902 1,581,742 10,321,404 35,001,832 648, 377 2,210,859 9,580,808 2,230,119 12, 532, 263 44,682,640 348, 830 2,619,943 9, 442, 377 1,881,289 9, 912, 320 35, 140, 263 11,471,083 2, 565, 896 14,036,979 1,842,748 12, 194. 231 Biennial Biennial Biennial Biennial Annual Nov. 30,1902 Dee. 31,1902 Sept. 30, 1902 Nov. .30,1902 Nov. 30,1902 3,211,925 1,. 509, 212 787, 300 5, 445, 836 616,811 2,598,181 .596, 725 717, 765 2.53, 038 749, 928 248,460 1,056,131 177, 763 589,751 288, 617 5, 968, 781 912, 074 1,137, ,576 3,909,131 47, 439 1,286,043 3,808,650 2, 226, 967 1,040,338 6, 195, 763 765,261 3,654,312 614, 627 130, 981 171,686 806,501 218, 954 1,034,335 3,294,023 2, 095, 986 868 653 5,389,262 646,307 2,619,977 Annual Annual Annual June 30, 1903 Dec. 31,1902 Dec, 31,1902 Arizona Utah 624, 645 1,464,357 608, 879 20, 932, 668 802, 708 2,0.54,108 797, 496 26, 891, 349 7, .577, 616 4, .581, 372 14, 732, 361 3,276,249 4,886,875 143, 954 620, 360 270,021 6,665,294 658, 764 1, 433, 748 627,475 20, 326, 065 Biennial 21 months Annual Annual Annual / Sept. 30,1902 Sept. 30, 1902 June 30, 1903 June 30,1903 June 30, 1903 Washington Orpgon California Hflwaii - 6, 665, .542 3,443,796 10,823,230 3,228,810 3, 600, 832 426, 001 944, 623 6, 194, 670 341,614 1,358,469 7,151,616 3, 636, 749 9,637,691 2, 934, 635 3, 627, 406 1 Payments, rcceiptn, and cash balances classilied as municipal. - Not included in continental United States. 998 WEALTH, DEBT, AND TAXATION. Tablk 12.— payments AND RECEIPTS OF STATES AND- STATE OK TERRITORY. Total pay- ments. PAYMENTS FOR GENERAL EXPENDITURES. Total. Legislature. Chief execu- tive offices. Office of secre- tary of state. Law offices and accounts. Finance offices and accounts. Miscellaneous general gov- ernment ac- counts. 1 Continental United States North Atlantic division • New England $268,984,139 J182, 632, 564 «4, 689, 914 J613, 044 «675,940 $839, 886 82, 760, 262 85, 899, 464 2 111,822,336 70, 790, 791 2, 100, 324 173,707 259,565 299, 186 924, 694 2, 857, 939 3 61, 135, 586 28, 228, 791 629, 989 79,990 82, 431 97, 679 163,326 738,712 4 5 Maine New Hampshire 2,273,330 1,732,111 1,215, .582 49, 798. 228 1,942,014 4, 174, 321 50, 686, 750 1,661,115 780, 664 982,4.51 20,338,134 1,799,968 2,666,469 42, 562, 000 22,409,019 6, 386, 348 14,766,633 17, 116, 653 5,313 109,354 69, 890 344, 697 75,362 25, 373 1,470,335 1.348,271 100, 019 22, 045 536, 805 7,888 7,978 8,387 44,785 8,010 8,272 93,717 46,203 18, .564 28, 950 65,968 11,000 8,791 3,668 42,466 7,708 8, 798 177, 134 39, 128 8,399 6,903 16,266 10, 803 94,354 13, 800 21, 210 761,368 136,412 42, 067 13, 371 367, 818 28,811 150,233 1,819,227 7 Massachusetts . . . . 37,907 8,790 6,468 201, 506 R Q Connecticut 10 Southern North Atlantic . . . 11 26,725,415 6, 174, 229 17,787,106 22,954,418 77, 093 28, 987 71,054 24,-851 144,111 13, 162 44,243 28, 387 865, 601 78, 148 117,619 287,339 1, 031, 629 149, 138 638, 460 446, 925 12 13 14 New Jersey Pennsylvania South Atlantic division Northern South Atlantic — 15 11, 936, 364 8, 957, 408 398, 924 27, 600 11, 266 12,437 115,101 284,958 Ifi 535, 436 4, 066, 123 404,390 2, 757, 909 2,600 9,000 3,000 4,069 1,300 3,780 16, 746 8,155 f 71, 597 17 178,0,S4 18 It 5, 188, 645 2, 147, 160 11, 018, 054 4,215,300 1,579,809 8,169,246 220, S40 1,800 6,466 13, .585 3,068 4,000 15,960 69,384 26, 222 172,238 122, 936 82,270 161, £67 ''0 15, 900 28,468 21 Southern South Atlantic 137, 881 ?? 1,887,3.56 3,864,814 4,105,705 1, 160, 179 76, 753, 734 1,861,412 1,481,787 3, 798, 622 1,027,424 60,375,886 467 44, 256 76, 615 16, 643 1,265,909 8,365 10,874 9,829 5,200 5,376 3,009 2, 600 8,2ir0 6,070 13, 105 72, 670 12, 966 73.698 844,461 30, 884 55,036 47,013 29, 034 1,530,727 I-^ South Carolina ?4 '>^ 26 North Central division Eastern North Central Ohio 220,236 260, 298 260,000 27 46, 429. 738 30,410,156 806,666 110,924 179, 868 181, 709 493, 836 974,276 98 7,975,158 8, 379, 289 7, 847, .501 16, 026, 227 6, 201, 563 30,323,996 7,429,060 3, 182, 984 6,845,737 1, 428, 803 2,938,157 4, 509, 517 3, 989, 738 32,739,637 7,493,599 5,017,819 6, 682, 571 6, 909, 624 5,306,548 19, 966, 730 296, 129 19, 408 22, 446 29, 606 23,359 16, 106 109,312 37,846 13, 129 48, 624 41,046 39. 224 80,430 48, 003 19,413 74,526 27,606 12,161 78, 291 52, 759 39, 480 66,442 289, 240 45, 914 350, 626 161,434 86,003 211, 944 246, 162 268, 743 656,451 •^q Indiana Illinois 2 30 11 165, 249 174, 473 169, 814 460,244 so 33 Western North Central 34 5, 699, 064 3,127,695 3,861,948 9.59, 357 1, 147, 028 2,152,771 3,017,877 26, 017, 489 77, 020 69,6.54 12, 287 16, 181 14, 447 6,717 6,498 9,816 43, 366 86,214 10, 000 13, 743 23, 140 4,160 7,800 9,395 12, 192 47, 076 23, 608 10, 389 16,327 3,994 6, 229 9.097 9,647 166, 789 45, 453 28,147 198,778 16, 389 14,520 24,847 22, 492 489, 310 192, 526 128, 431 87, 872 41,918 20, 058 45,8.54 39, 792 523, 566 S"! Rfi S7 34, 824 94,834 63, 685 120, 227 323, 829 S8 South Dakota W 40 41 South Central division Eastern South Central 42 16,009,6.58 8, 149, 873 2, .554, 572 2,695,816 2, 609, 397 16,729,979 12, 229, 632 106, 496 35, 8S.S 21,353 131,296 270, 963 243, 802 43 4,966,870 2, 036, 716 2,673,J87 2, .5.52, 659 13, 787, 9.57 28 39,885 13,458 7,006 10, 403 4,962 80,326 5, 028 7,443 2,804 6,078 26, 722 109, 998 4,940 11,500 4,8.58 35,493 217,611 18, 176 21, 938 13, 238 218,347 87, 222 40, 881 68, 608 87,091 280, 064 44 Tennessee ^ 45 4fi 66,683 217,333 47 Western South Central 4'S 26 361,267 23, 306 3,811 199, 259 4,672,195 27 8, 910, 367 3,390,166 200, 798 343, 402 587,947 161, 5J4 199,259 2, 014, 747 *>« 1,829,924 2, 180, 900 1, 057, 335 1,976,414 1,865,784 4,263,857 337, 561 404, 144 791, 698 1,074,3.53 782, 400 3, 014, 238 36, 836 21, 113 20, 951 37, 6-11 84, 257 160,459 32,637 14, 905 161, 342 34, 676 99, 942 594, 748 3C9, 963 106, 396 188,640 69, 767 148, 592 2,278 ' 52, 417 636,656 1J9,259 ! 279,173 1 9q 1,317,000 Illinois- iMichigan Wisconsin Western North Central Minnesota 45, 274 3.300 511 19,495 13, 775 157,813 299, 553 373, 300 32 33 2, 657, 448 34 1,411,926 6,262 1,170,311 218, 606 337,016 696, 523 423, 313 8, 350, 987 781, 109 661,793 503,656 98, 138 260,048 281,084 522,410 1,651,601 40, 1.50 39,814 12,229 6, 830 19, 607 16,113 26, 716 66, 998 19, 495 279, 4C8 164, 616 63, 539 41,133 9,177 33,686 23, 191 108, 055 76, 444 631 29, 296 69,523 33,606 74, 514 25, 540 2,233,451 82, 645 40,522 35,564 53, 899 19, 099 116,360 188, 507 384, 986 200, 639 S^ 39, 414 800,000 North Dakota- South Dakota Nebraska- 237, 657 38 39 388, 500 891, 238 '10 South Central division Eastern South Central 2,479 1, 871, 842 3,803,672 656, 946 27, 081 2,479 45, s;6 1,370,416 108, 645 1,642,498 '1^ 1,729,687 10,812 1,0.50,373 1, 012, 800 4,647,315 137, 815 25, 574 246, 157 247, 400 994,656 1,966 6, 646 13,. 592 4,877 39, 917 2,479 24, 770 14,398 6,608 220, 391 663, 191 449,030 37, 803 863,036 57, 133 12, 872 18, 707 19, 933 276,341 1,066,756 Tennessee - Alabama.. 614, 983 4,021 56,738 229, 344 _ 45 ■Ifi 47 Western South Central 6:, 819 1* 347, 517 471,158 186, 350 59,573 13,019 3, 856 46, 515 564, 614 42, 736 60, 667 37,547 83, 775 11, 000 'iO 215,212 3, 513, 428 6,932,3S1 264, 175 JS4, .')57 2, 181, 886 6,200 16, 782 119,471 6,821 10,483 661,983 31,616 224,070 694,360 15,532 27, 700 f^O 162, 696 606, 740 236,968 18,538 11,826 5,571 168, 193 32, 840 106, 869 S'^ 144,519 5,789 £63, 584 2.116,059 1 481,637 661,503 26, 944 208, 7.52 2.53, 230 57, 961 12,268 19, 170 97,7,56 66, 075 219, 322 162,472 37,838 29, 012 221, 808 534, 322 ^'i 137, 249 129,466 63,211 134, 969 16, 743 505, 960 1.56,435 64,139 22, 892 335, 651 92, 386 268, 508 9, 708 6, .570 7,924 2, 742 143,888 4,760 13, 209 26, 322 20, 5«3 135, 960 1 14,5.405 ^7 6,789 10,541 58 315 957 62, 419 20,598 100 14,412 3,906 5, .558 4,948 265,360 228, 654 61 25, 761 318,756 131,443 4, 944, 7,'i4 1, 200, 113^ 217,335 3, 527, 336 392, 493 658, 166 120, 740 11 2, .560 3.5,208 1,251,875 6,297 10,006 6, 295 72, 929 13, 648 120, 113 2,199 207,271 T4,l68" 89, 506 103, 607 18,104 88 841 Utah Nevada Pacific ' 114, 702 100 138, 630 25, 111 1,353,083 64 863, 684 65 259, 948 171, 537 820, 390 13,323 9,170 50,436 47,671 8,016 166, 121 50, 780 134, 186 77. 633 43,541 381,783 42, 390 474, 875 709, 627 168, 681 297, 428 66 67 Oregon '■>. 138,630 38,613 863,684 226, 656 41,(]23 68 69 Hawaii ....■' 21,080 1 Payments and receipts classified as municipal. See Table 13. ■ The figures here given for this state are one-half ot those for the biennial period described in Table 11. EXPENDITURES AND REVENUES. TERRITORIES, BY STATES AND TERRITORIES: 1902— Continued. 1001 TEMPORARY PAYMENTS. Transfer payments. Total re- ceipts. KEClEn'TS FROM GENERAL RICVENUl' s. Total. 01 revenues collected for other civil divi- sions. For invest- ments pur- cliased. Miscella- neous. Total. From taxes. General property. Special property. Business. $27,049,866 Poll. Other. $89,765,238 J10,390,469 827, 365, 737 $2, 019, 032 $25, 885, 766 87420,158^ $279, 408, 840 $159,809,384 $82, 320. 134 $24,685,304 $2, 232, 309 $383,582 1 24,074,327 6,909,366 16,260,898 904, 063 117, 526, 892 60,887,094 15,881,710 3,825,859 862,621 425, 000 234,867 1, 492, 889 646,072 164, ,520 12,055,851 22,841,009 13,068,915 217,969 22, 395, 681 6,149,507 15, 610, 660 635, 614 4,646,531 60,819,715 15, 110, 544 6,855,797 2,876,396 : 192,215 764, 683 116,460 20, 515, 845 3,546 802, 932 1,678,646 140,381 662, 894 51,834 4,776 116, 460 446,313 2,414,386 1,526,967 1,279,039 49,649,211 1,652,441 4,297,671 56, 707, 177 1,979,861 706,880 1,050,628 6, 993, 776 1, 362, 045 3,017,864 46,776,650 39, 877 195, 379 35, 782 3,971,479 1,027,333 76,671 539, 237 499, .597 615, 936 117, 622 10, 192, 519 ^ 197,013 86, 774 " "'4,"239,'89i' 43, .500 226,366 3,873,727 f ( 4, 930, 429 15,139,103 3,546 270,898 650, 338 f 515,803 759,859 16, 231 268,449 2,618,280 15, 985, 212 c 217, 969 If 776,374 220, 751 681,521 1, 750, 087 103, 166 450,338 200, 000 222, 870 20, 751 24, 828 89,342 3, 377, 597 496, 130 27,171,285 6,688,001 22,947,891 23,815,204 22, 160, 132 6,259,263 18, 357, 155 15, 182, 618 7, 038, 667 1,486,807 3, 530, 377 8, 935, .527 7,117,110 149, 577 8, 718, .525 232,358 228, 117 3, 407, 484 3, .590, 617 3,194,418 1,539,819 11 ' r 666, 693 859, 837 217, 969 130,071 i; 850,908 1,547,006 746,896 444, 721 1' 1,636,955 859,837 758, 538 18, 580 1,313,231 11, 976, 838 8,083,762 376, 825 2, 384, 148 4,027,465 1, 064, 634 108,643 1. 1,641 1,015,430 1,641 129, 406 291,784 674, 187 3,990,270 48, 226 109,837 163,200 623, 384 If 43S, 833 576,597 1,171,881 48,623 r 1* 62,533 667,351 113,132 36,441 145,500 92, 370 16,092 847 20, 762 892,042 6,120,269 2, 292, 162 11,838,366 1,944,849 4,063,187 3,886,163 1,944,167 81,279,719 3,630,207 1,692,572 7,098,866 2,000,849 864,776 4,908,072 898, 533 1,028,702 2,429,631 551,206 30, 660, 4-58 68, 714 6,340 4,241 337, 729 40, 371 485, 185 261, 562 183, 159 302, 175 60,020 i< 421,004 Vl 233, 775 21,428 21 - - 15, 384 273 7,083 90, 392 8,469,903 5,000 10, 384 273 7,083 3,022 690,508 1,304,620 1,164,361 3, 043 851 1,586,034 47, 872, 264 4,241 213, 542 98, 095 114,648 68, 900 10,409,769 28,295 18, 352 414 K 191, 412 •K 273, 880 ?A 87,370 6,107,810 42,363 13,136,491 2,662 5,230 2f 1,671,585 1, 104, 697 279,002 2f 2, 989, 967 1,616,506 691,841 681,610 10,815,619 50,806,697 31,813,328 19, 638, 359 5,707,080 4, 065, .514 4, 275, 582 2,973,036 2,517,147 11,122,099 694,212 7,067,086 279,002 5,230 2' 3,127 2,983 1,119,656 1,104,612 759, 679 6,479,946 3,127 2,083 1,945 607,141 67, 814 8,898 9, 863, 679 8, 280, 501 8, 227, 685 17, 089, 621 6, 845, 211 30,«78,122 7, 642, 5.54 3, 400, 428 7,601,009 1, 614, 885 2,483,864 4,418,186 3, 812, 246 82, 604, 028 8,898,950 4,807,196 6,397,010 6,546,636 5, 168, 637 16,058,936 13,055 1,866,774 379, 958 1,425,706 3, 277, 026 117,622 3, 342, 683 2f 900 2,041,487 279,002 2! 1,117,711 497,471 1,324 55,079 503, 816 164, 688 12, 658 410, 485 » 8,638,691 135, 441 2,320,872 . . 3 690, 941 5,415,969 1 6,230 3i 3,' 1,480,256 15,244 6,225 183, 810 1,401,406 1,421,144 971, 861 2,366,864 4,553 6,069 2,149 7,016 14,951 1,472,112 9,175 3,591 49,111 681 2,177,564 47,979 1,223 44,364 4,317,7.54 2, 425, 962 4,317,804 686, 569 774, 341 1,423,099 2,113,407 20,871,013 1,841,590 1,817,460 2, 980, .532 639, 184 646, 746 1,274, ,577 1,922,010 15, 183, 029 63, 267 117, 332 229,854 1, 969, 756 396, 398 664, 439 40, 044 63, 497 66, 708 141,841 1, 224, 985 M .3. 4,076 3f 176, 794 1,386,455 1,419,913 95i, 520 2, 149, 154 3- X 1,231 32 3 20, 341 62, 800 .. 4 154,910 2,483,442 35, 991 701,931 30,312 4 83,246 6,689 76, 657 2,054,382 16, 884, 597 8, 208, 831 2, 710, 849 2,923,809 2, 041, 108 16,719,426 10, 794, 181 8,169,610 35, 689 570, 362 147, 796 30, 312 4 61,865 2,873 18, 508 61,865 2,873 11,919 2,0.54,382 4,232,700 2,092,184 2, 666, 400 1,812,897 10, 076, 832 3, 373, 919 1,401,139 2, 035, 557 1,368,995 7,013,419 226, 698 160, 389 166, 331 16,934 664,633 4 35, 689 30, 312 4 6,689 147, 796 4 4 2,283,618 62, 800 2,142,665 78, 253 429, 060 302 564, 135 4 69, 082 30,498 68,550 532 30,498 4, 245, 341 1,621,121 2,910,845 1, 294, 410 2,268,492 1,122,908 13, 926 37, 164 4 47, 791 302 4 5 63, 867 317,412 298, 669 940, 644 9,912,320 24,182,502 720, 347 5,151,230 14, 496, 895 693,604 2, 928, 515 11,659,410 5 2, 184, 038 3,104,057 62, 800 886,881 2,074,015 1,986,967 47,223 230, 209 603, 644 836,378 554,135 604, 4; 40,327 5 471,249 5 1,167,285 334 968, 694 208, 257 43, 401 6,370,268 3,699,741 921,463 408, 273 302, 841 1,460,766 506, 398 1,744,719 2,410,374 412,635 270,273 246, 690 1,052,038 428, 838 1,666,319 489,797 856,6.59 218,863 7,683,717 175, 410 389,454 f^ 349,067 162,322 19, 268 628,804 7,834 464, 956 149,068 162, 322 18, 500 628,804 199,999 43,401 1,647,011 1,047,993 434, 326 2.694,631 646, 807 2,619,977 658,764 1,483,748 527, 475 15,192,257 175,141 80, 138 15, 300 36, 202 246,265 11,549 105, 946 5 377 5 768 5 269- 39,950 5 334 24,9.54 7,600 1,118 5 438, 884 1,639 16, 901 6 6,064 328,891 130,011 1,471,816 6,054 538,623 949, 529 256, 667 9,161,985 15, 932 87, 667 2,847 310,978 6 328, 659 110,225 589,389 232 886 20,834 1,639 6 18, 900 861,693 16, 901 447,262 6 255, 168 294 200 6 345,946 1,609 1,124,261 344,777 1,169 1,609 18,056 3, .575, 807 2,078,7.59 9, 537, 691 2,984,635 3,527,406 2,101,5.55 974,274 6, 076, 106 1,944,321 2,610,595 1,837,606 897, 66S 4,948,458 1, 163, 607 444,711 1,.524 2, 229 290, 447 1,393 9,746 63,094 37, 299 210, 585 4,685 7,780 6 47,293 207, 875 17, 991 16,208 fi 861,593 244, 612 447, 2.52 265, 043 6 205, 097 1,736,995 796, 682 736,194 60,488 3 The figures here given for this state are four-sevenths of those for the period described in. Table II. 4 Not included in continental United States. 1002 WEALTH, DEBT, AND TAXATION. Table 12.— PAYMENTS AND RECEIPTS OF STATES AND STATE OR TERKITOEY. RECEIPTS FROM GENERAL REVENUES— (!0ntinued. RECEIPTS FROM COMMERCIAL REVENUES. From licenses and permits. From fines and forfeits. From sub- ventions and grants. From do- nations and gifts. All other. Total. From interest. Liquor licensey. Business licenses. Other licenses and permits. 1 Continental United States North Atlantic division New England SO, 749, 583 S8, 606, 867 S204, 863 $431,277 $2, 702, 641 516,919 8127,003 121,000 S816, 065 105, 642 04,271 829,865,683 910, 942, 003 2 6,612,907 1,364,434 34, 281 132, 408 9,837,675 3,397,082 ,S 935, 615 135,870 32,337 83,834 300, 565 6, 988, 100 1,580,257 Maine 4 3,502 4,250 24,613 80, 351 9,272 13,882 1,218,664 32,337 11,072 1,159 13, 5.59 1,116 29, 315 27, 613 48, 674 3,209 218 1,808 53, 651 1,898 3,487 41,271 49, 202 41, .576 135,6.56 6, 397, 608 147, .522 216,536 2, 849, 575 12, 147 28, 324 10,329 1, 302, 639 81, 157 145,761 1,816,825 ft 4,203 fi Vermont 44, 366 844,403 46,846 156, 406 60, 290 12, 706 76, 960 216, 354 7 8 Rhode Island 9 10 Southern North Atlantic . . . 5, 677, 292 1,944 121,000 11 4,221,672 19, 311 6, 135 23,128 77, 784 216, 354 121,000 18, .'>34 1,098,827 510,417 1,240,331 4,573,679 930,221 526,995 305, 804 984,026 1,339,793 12 New Jersey 3,390 1, 215, 174 1,749,005 IS 1, 455, 020 791,037 1,944 67, 460 14 South Atlantic division Northern South Atlantic. . . 847, 946 64, 715 15 499, 721 1,559,322 77, 784 60, 000 33, 356 621, 599 16 47, 172 159, 232 108, 205 350,718 22 20, 027 25,000 38,362 408, 838 38, 362 328,481 17 Maryland 546 18 19 293, 317 522, 363 678,036 189,683 36, 597 21, 138 25, 000 24,0.56 8, 7,53 31,360 330,645 92, 476 3, 643, 458 39.5,931 2, 369, 073 672, 692 205, 862 7,600,832 181,171 73,5.85 718, 194 90 West Virginia 21 Southern South Atlantic. . . 291, 316 67,460 797,946 "?!/, 6,432 81,024 12, 150 40,000 25, 000 14,201 216, 904 2,204 442, 313 56, 773 3,066,614 23 South Carolina 24 149,834 135, 050 1,624,842 67,460 8,398 8,761 439, 257 25 96, 509 2,401,903 732, 946 885, 800 26 North Central division Eastern Nortli Central Ohio 96,865 64, 441 2,7 1, 146, 343 2,332,067 91, 143 51,076 549, 102 . 59, 719 2, 073, 094 891, 474 28 1, 146, 343 15, 780 4,466 6,217 904 15,924 24, 564 13, 366 142, 720 56,869 2,732 20,636 1,383 7,084 27,884 . 379, 638 479,800 692, 073 1,834 330, 145 669, 242 5, 427, 738 1,035 472, 596 29 ,30 4,462 6,955 79, 726 5.722 31 4,232 2, 312, 045 69,846 97, 595 66,761 336, 698 109, 783 308, 060 2, 175, 140 ,32 33 Western North Central — 378, 499 34 1,621 2,911 62, 490 2,660 2, 687 8,860 73, 426 86,945 366, 547 4,916 1,990 175 643 5, .519 9,748 51,249 1,902,279 600, 532 921, 878 225, 103 498, 987 605,522 673, 437 4,928,989 725, 074 915 42, 769 141,666 370, 782 535, 067 368,968 1,843,347 35 36 378, 499 37 North Dakota " ... 4,606 38 South Dakota 63,455 73, 064 39,808 111,249 39 164 3,035 40 41 South Central division Eastern South Central 613,211 2,769,033 146, 990 3,003 42 499, 908 1,091,834 146,477 71,375 30,828 1,609,849 190, 267 43 333,276 119,098 462, .596 108, 113 402, 027 1,677,199 146, 477 21,375 11,858 2,059 6,970 9,941 20, 421 583,893 540, 202 225, 799 159, 955 3, 419, 140 167,462 44 Tennessee ^ 4ft 166, 633 26, 000 25,000 39, 874 46 22, 806 1,653,080 47 Western South Central 113, 333 613 3,003 48 616, 635 324 75 3 11, 715 5, 505 655,130 142, 007 25,716 33, 556 49 113, 333 14, .S74 fiO Indian Territory 51 1,834 1, 058, 406 832,492 26, 000 9 3,192 166, 292 21, 495 2, 600, .508 3, 014, 608 21,332 1, 672, 476 1,296,167 52 438 9,654 3,000 8,000 53 207,666 6,257 840,627 54 170, 134 172,211 6,257 3,894 198, 494 3,000 30, 186 699, 616 390, 620 ftft 66,848 60, 691 20 52,675 129, 177 13,302 1,783 46, 680 40,090 10, 520 36, 743 64,461 25, 000 19, 161 5,340 3,152 1,708 825 2, 779 243, 586 48, 500 112, 148 163,307 32, 075 265, 613 25, 963 86, 567 143, 083 2, 169, 279 298, 427 248, 283 l,r,12,509 422, 761 75, 621 214,112 43, 108 92,240 35, 659 5, 601 219, 307 56 3,000 67 6,257 68 29, 007 725 21,571 2,111 59 60 6,564 - 61 7,020 25,000 774 966 1,039 122,327 15, 841 3 (l.^S 2,076 79, 605 137,626 686, 240 6'> Utah 2, .598 2,966 196 63 14, 661 138, 710 61 Pacific -. 37,422 117,133 -- 66 37, 422 121, 538 11, 809 5,363 76, 191 1,360 23 173 24, 507 21, 453 71, 173 197, 207 227, 571 260,462 167, 874 13, .542 66 67 102,. S28 77, 987 5,5.54 81,416 6,197 2,460 72,706 26, 606 375, 403 1 1'ayments and receipts classified as municipal. See Table 13. 2 The figures here given for thi.s state are one-half of those for tlie biennial period described in Table 11. EXPENDITURES AND REVENUES. TEKRITORIES, BY STATES AND TERRITORIES: 1902-Contiriued. 1003 RECEIPTS FROM COMMERCIAL REVENUES —continued Receipts on account of principal of public debt. TEMPOKAIi^ ' KECEIPTS. Transfer receipts. Prom spe- cial assess- ments. Departmental receipts from fees, charges, etc. Prom priv- ileges. Prom State industries. Total. Prom reve- nues col- lected for other civil divisions. From invest- ments and real property disposed of. Miscella- neous. Fees, charges, etc., of penal in- stitutions. Other fees. Other charges. $3,736,831 $5,708,337 52,929,181 83, 356, 776 1,580,827 S3, 183, 556 817, 894, 475 }46, 320, 677 ?9, 816, 348 6,149,253 6,149,253 $29, 515, 515 18,318,916 SO, 9,S8, 814 926, 028, 121 8, 445, 106 1 3,237,327 780, 891 841,. 548 12, 064, 448 26, 292, 569 22, 153, 244 285, 326 741, 737 4, 956 20,207,237 101,874 812, 115 4,139,325 1,794,400 •> 3,237,327 687,789 239, 168 1,243,659 11,996,448 100, 007 14,613,763 "' l73907238' 131,809 176, 481 4, 956 985,783 . 93, 874 48, 336 404, 162 4,671,379 3 25, .544 13, 2.52 76, 7.54 66, 604 18, 160 48, 654 602, 380 11,511 140, 128 562, 894 13,389 .3,362 4 5 6 7 36, 774 39,679 605, 064 43, 046 8,894 1,196,174 4,859 22,121 337,268 87,800 11,808,641 3,237,327 4,930,4J8 14,341,020 8,000 247, 976 3,736,163 4 241,949 1 41,000 261 , 056 3,873,727 8 515, 803 9 93,102 68,000 10 11 14,429 78,673 250,404 125, 940 226, 036 128,243 306, 999 634, 729 254,191 3, 350, 405 1,131,457 345, 5N9 189, 369 3, 200, 206 211,135 189, 140 64,822 150, 200 60, 485 3, 377, 697 68, 000 496, 130 12 30, 269 47, 700 13 775, 650 2, 282, 293 1,201,064 869,837 1,726,396 14 176,538 .?4, 384 47, 700 466, 737 982,896 29, .545 445, 500 859,837 91,099 31,960 1,513,232 15 5, 000 24, .545 6,667 129,405 291,784 16 29, 199 66, 408 44,760 400, 000 438, 833 17 IS 137, 339 10, 000 599, 112 12,035 6,941 43, 859 66, 737 737 507, 114 148, 561 ■ 737' 11 28,625 1,092,043 19 2,950 421,004 86,099 120, 036 20 2, 282, 293 734, 317 213,164 7,310 163,491 21 175, 348 72, 346 202, 329 149,089 1, 710, 775 3,679 12, 230 27, 950 1 220, 715 363, 602 150,000 16,273 2,660 19, 720 109,908 10, 760, 749 10, 252 6, 021 2, 660 19,720 124 3,462,638 ?■?. 2,282,293 23 24 109, 784 5, 448, 117 42, 363 25 1, 216, 928 1,418,007 89,508 2,0.57,362 1,849,994 13,088,512 j 26 27 466, 131 345, 817 290, 164 89, 608 44, 409 6, 660, 147 1, 613, 984 783, 379 3, 132, 7,84 10, 815, 619 269, 971 115, 747 107, 130 28, 387 1,834 49,249 159,217 870,111 22, 166 75, 343 89, 508 7,734 477, 196 739, 745 1,792,166 1,574,1.50 976, 891 5, 200, 602 1,086,411 353,977 183, 763 438, 946 901,292 1,342,6.56 893, 669 4, 027, 110 6,175 99, 391 48, 894 114,627 614,292 4,664,738 471,020 640, 354 674, 996 884, 707 461, 707 329, 8.54 28 2,041,487 29 36,675 1,068,276 674, .816 892 206,010 30 171,113 21, 662 1, 127, 843 8,638,691 136, 441 2, 272, 893 31 80,413 1,261,644 32 2, 012, 953 286,999 19, 326 33 692, 666 58, 670 263, 934 63, 348 426,197 82,208 117, 440 17, 668 20, 780 44, 404 161,514 505,700 .58,342 458, 739 497, 736 2,622 107,425 2,980 1,038,640 104, 210 47, 871 249, 767 18, 017 53 9, 7.53 4,393 49, 111 631 2, 177, 664 34 35 166, 746 7,016 14, 951 86 264,268 308, 021 1,002,496 131, 843 307, 373 431, 876 876, 688 1, 338, 262 875, 262 2,693,376 37 i,223 44,364 88 23,071 152, 955 2,023,998 39 18,297 66, 657 40 499, 504 56,440 1,367,077 2,469,538 41 969,323 330,408 19,791 99,455 1,426,730 6, .589 67, 802 1,352,339 2, 064, 382 4'' 175, 246 468,333 194, 281 131, 463 1, 054, 676 228,394 64, 869 31,518 5,687 175, 232 12, 791 7,000 6,617 62, 834 10, 179 19,825 207,918 1,831,239 15, 629 31, 431 48, 431 2, 600, 380 1,000 1,330,239 16, 629 6,471 2, 064, 382 43 44 6,589 18,371 48, 431 2, 525, 574 45 46 499, 504 36, 649 60,068 14, 738 415, 156 47 499, 604 120, 626 88, 375 1,981 20, 076 7,403 85, 273 594, 093 136, 913 693,577 132, 310 516 4,603 48 47, 791 49 60 163 153, 012 237, 762 122, 645 12, 300 1,857,074 4, 108, 792 12, 300 1.787,387 2, 913, 971 63,857 303, 508 298, 569 51 845,774 417, 023 29,246 252, 802 : 60, 068 890, 607 9,619 304,214 5'' 811,7.54 2,264,238 53 39, 848 131,844 37, 304 679, 539 32,500 260, 282 265 386, 492 1,447,971 334 1,183,466 264, 171 43, 401 43, 401 51 27,197 4,716 4,378 85, 870 9,684 14,830 2,277 677 14,346 20,004 406, 061 330, 938 19,072 684, 066 7,834 384,641 6,064 273, 160 105, 427 2,270,180 158,094 326, 220 15, 086 6,84, 066 247, 967 4,718 3,986 55 i,'i84' 21,874 16, 790 19, 137 56 334 24, 9.54 7,500 11,483 59 2,339 236, 004 318,204 60 16, 915 5,932 6,962 1,936 91,088 1,040 88,214 124, 492 22, 298 1,349,696 496, 000 486, 238 369,4.57 402,713 6,054 61 271.757 7i;,447 1,382,301 1,403 10, 080 28, 660 2,222 368, 038 1,299 213, 159 18, 900 865,319 63 811, 754 255, 168 85,515 12,033 260, 460 15, 675 680, 825 323, 671 1,271,684 164, 763 824,988 679,392 306, 340 396, 569 24,703 1,433 17,331 9, 796 140, 000 74,338 65 8,679 82, 409 22, 571 24, 174 47,293 207, 875 87 16, 202 197,484 17, 124 811,7.54 \ 221, 677 29,288 866, 319 «3. 605 4,424 1,095 i 3.098 750, 650 69 8 The figures here given for this state are four-sevenths of those for the period *Not included in continental United States. described in Table 11. 1004 WEALTH, DEBT, AND TAXATION. Table 13.— PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES OF CITIES STATE OR TERRITORY. PAYMENTS FOR EXPENDITURES. Total pay- ments for ex- penditures. General government. Courts. Military and police. Total. Legislative offices. Chief ex- ecutive Offices. Law offices and accounts. Finance offices and accounts. Miscellane- ous general government. 1 Continental United States North Atlantic division 5468,637,749 826,407,607 81, 936, 170 8972,421 85, OSS, 589 86, 864, 659 810,968,768 $7,510,808 839,824,801 2 282, 399, 348 16,547,521 829, 780 514, 833 4,075,790 4,092,883 7,034,235 5,746,398 24,270,161 S 65,554,927 3,713,504 364,060 131, 534 532, 326 906, 738 1,778,847 747,072 4,207,097 1, 100, 397 727,624 60,114 43, 597 3,693 4,823 2,000 3,337 10,032 5,170 16,636 12, 768 27, 763 17, 499 72,089 44, 492 "i New Hampshire 3,799 7 Massachusetts 52,667,459 6,164,990 6,904,457 216,844,421 2, 945, 074 278,9.55 385, 764 12,834,017 274, 023 49,224 32,297 465, 720 100, 172 10,166 16, 869 383,299 441,868 26,028 49, 237 3,543,465 706, 760 70, 993 99, 581 3, 186, 145 1,422,261 122, 554 188, 780 5,255,888 690, 169 10, 287 42, 867 4,999,826 3, i89, 335 447, 153 454,028 20,063,064 8 q 10 Southern North Atlantic . . . 11 160,083,124 16,2,50,221 50, 511, 076 25,603,303 7, 9.52, 065 898, 156 3, 983, 796 1,113,376 315, 726 69, 693 80, 302 103,161 244,684 52, 887 85,828 72, 422 1,661,154 57, 609 1, 831, 702 131, 766 1,960,026 351,164 874,965 430, 036 3, 777, 576 366, 813 1,110,999 875, 991 4,148,101 105, 866 745, 369 447, 245 14,297,667 1,494,056 4, 271, 341 2,648,006 T' New Jersey IS 14 South Atlantic division Northern South Atlantic 15 21,417,746 898,485 74, 906 46, 109 103,984 360, 454 313, 032 439, 232 4,370 241,958 168, 196 84, 278 430 8,013 2,234,413 16 930, 866 7,989,118 8, 869, .549 3, 026, 385 601, 828 4,085,557 53, 368 424, 769 262,085 127,087 31,176 214, 891 4,507 . 55,304 1,500 11,572 26, 303 5,784 1,000 26,813 6,575 21,611 66, 327 16, 108 3,363 27, 782 19, 822 165, 677 121,871 44, 927 8,667 69, .582 21,464 170, 606 57, 584 50, 764 12,615 62, 959 86, 077 1,042,816 876, 642 190, 726 38,164 418,598 17 Maryland District of Columbia Virginia 19 9,6,54 5,541 28,255 ''n 21 Southern South Atlantic — 22 9^ South Carolina 718,599 2,766,622 600, 336 119, 063, 953 34, 788 147,345 32, 758 5,919,810 1,800 20, 976 5,479 628, 080 466, 052 4,700 12,144 9,469 257, 736 2,100 24,100 1,582 927,120 9,892 52,287 7,408 1,626,276 16, 296 37, 838 8,825 2, 486, 698 1,560 6,484 969 863, 192 81, 109 289, 836 42, 648 9,430,466 o^ 26 North Central division Eastern North Central 27 79,920,766 3, 982, 736 201,. C 53 670, 970 1,028,805 1, 725, 359 458,079 84,849 762, 885 282, 519 187,527 760,239 871,187 6, 706, 265 25, 268, 629 4,92.5,2,57 34,407,384 8,838,357 6,481,128 39,143,198 978,733 237, 625 1,842,860 562, 484 361,034 1,937,074 94, 768 48,048 190,812 88, 434 38, 990 167, 028 131,186 14, .524 30, 144 15, 520 10, 176 66, 186 146, 929 40, 985 286, 588 68, 966 29, 602 356, 150 148, 771 49,719 573,431 162, 045 94, 839 597,471 124, 274 7,624 171,637 45,036 22,816 492,005 1,607,760 309, 838 3,740,661 787, 548 409, 468 2,726,201 Of) Illinois 01 OO 33 Western North Central 8, 138, 931 3, 388, 729 23,473,278 336, 471 162, 645 1,180,912 42,410 24, 198 61,074 10,168 9,632 26,479 43, 767 36,828 224, 737 73, 722 33,479 417, 629 166,404 58,608 451, 993 44,813 13,470 413, 666 468, 507 174, 972 1,888,864 Ot 37 38 2,495,075 1,647,185 17, 400, 368 188,147 68, 899 988,818 28, 737 10, 609 119,853 6, 'X2 4, 125 73,246 37, 880 12,938 231,207 65, 868 6,773 278,411 48, 880 34, 454 286, 101 11,657 9,010 251, 204 119,529 78, 329 1,238,416 41 South Central division Eastern South Central Kentuckv 42 9,040,112 .560, 536 74,583 42, 750 133,079 121,902 185, 217 41, 122 747,836 49 4,281,540 2,943,317 1,815,255 321,099 161,887 77,560 44,432 24,776 ,5,380 18,983 14,292 9,476 86, 704 87,623 8,752 65,586 30,501 28,815 105,394 64,696 25,128 SO, 241 3,053 7,828 367, 622 2.50, 437 129,777 46 47 Western South Central 8,360,266 428,282 46,265 30, 496 98, 128 163,509 100,884 210, 082 490, 580 4, 704, 925 291, 288 205, .590 19,248 16, 664 5,580 11,499 2,400 ,56, 617 2,643 82, 628 3,864 38, 382 4,761 196,926 2,000 242,680 35, 394 49 50 51 52 Arkansas Texas 3, 364, 043 24,270,777 3,930,2.59 743,141 203, U4 1,838,082 23,021 260,296 16,597 54, 184 38,968 319, 706 67, 117 427,063 57, 741 776, 843 11,166 202,764 212, 566 1,787,752 Rocky Mountain Montana 54 330, 960 49, 251 11,225 30, 616 66,8S5 174,004 9,651 254, 120 65 56 57 68 59 60 45, 573 10,813 2,012 6,526 10,732 15,490 2,768 70, 198 Colorado 3,187,118 285, 387 38, 438 9,213 24,089 55,i33 158, 614 6,883 183, 922 Basin and Plateau 1,305,498 102,080 11,959 1,874 34, 489 10,601 43,207 10, 474 86,382 61 62 63 64 Utah l,3Jft,498 102, 080 11, 959 1,874 31, 439 10,601 43, 207 10,474 36, 882 19,035,020 4,8.55,r,45 1,813,2(18 12,366,207 1,406,012 199, 086 41, 085 264, 652 350, 587 659, 032 182, 639 1,447,250 Washington Oregon 65 283,294 54.310 1,067,448 41,595 11,363 3,016 26, 706 117,211 10, 457 126,984 42,803 15, 149 292, 635 70, 322 25, 678 403, 632 12, 571 8,085 166,983 163, 014 67, 507 1, 216, 729 67 1.57, 491 1 For details relating to individual cities, see Census Bulletin 20. EXPENDITURES AND REVENUES. 1005 HAVING A POPULATION OF OVER 25,000 IN 1900, BY STATES AND TERRITORIES: 1902.' PAYMENTS FOB EXPENDITURES— continued. 1 Fire de- partment. , Miscella- neous pro- tection to life and property. Health conserva- tion. Sewers, drainage, and other sanitation. Street light- ing. Other high- way ex- penditures. Charities. Care of insane. Penal in- stitutions. Education. Parks and recreation. Agricul- ture. Interest. $27,395,236 S3, 246, 466 $4,469,166 $18, 668, 980 $15, 105, 776 »20.477.241 $13, 382, 281 $1,299,215 $2, 970, 946 «79 655 721 $12, 280, 198 $42,769,456 1 14, .538, 554 2,002,832 2,790,538 11,852,929 9,442,006 1 11,811,174 10, 246, 341 836, 549 1,607,645 1 46,412,035 3, 900, 242 25, 482, 630 2 3 4 3, 606, 936 531, 864 598,351 2,840,173 2,472,046 4,191,647 3,017,138 630, 130 365,418 10,921,765 1,0'28,186 6, 165, 540 90,901 66,826 10, 676 5,304 12, 040 3,343 37,792 26,207 60, 297 84, 203 60,667 64,092 68,288 22,879 7,823 466 1 218.037 12, 222 5,964 140, 8.54 141,087 64, 741 5 6 7 2, 640, 110 370,025 439,074 10,931,618 467, 239 32,718 497, 658 25.327 2,271,327 225, 279 279, 568 9, 012, 756 1, 765, 720 350,689 244, 683 6,969,960 3,328,124 370, 680 354, 388 7, 619, 627 2,649,380 113, 31 1 273,278 7, 229, 203 590, 146 363, 689 801 462 8, 327, 964 935,416 1 299 2.51 860,014 52, 261 97, 725 2, 872, 056 4, 668, 481 789, 786 8 491, 678 9 15, 927 59. 983 32,161 206, 419 1,470,368 2, 192, 187 1,242,227 ; 35,490,280 19, 327, 090 10 7,173,814 1 , 472, 084 2.285,720 1.413,066 902,659 36, 310 531,999 ISS, 517 1, 152, 183 138, 797 901, 207 279, 144 6,434,461 617,. 507 4,195,051 735. 221 4,718,045 326, 618 2. 574. 964 5,493,999 411, 228 1,323,976 962, 690 23,937 861,799 ; 24,076,016 43, 140 1 3, 126, 804 337, 2f 8 ' 8,287,461 384,865 1 3,723,187 2,007,986 88, .558 13, 725, .563 2,404,014 3,197,513 2,856,626 n 12 1,960,788 2,039,688 182,482 334, 522 " 334,. 522 775, 512 13 1.278.414 ; 900.862 1.375.377 614,405 14 15 1,0.53,514 168, 885 213,391 1, 007, 225 740,009 ; 972,218 774,952 356,081 1 3,461,437 464, 132 2, 244, 4.59 41,110 505, 237 325, 820 134,761 46,586 359, 552 4,556 58,452 92, 094 13, 783 11,962 95, 764 70, 493 31,082 4,090 65,763 .53,429 393, 848 388,387 1.53,573 17, 988 271,189 41,852 346, 455 270,430 54, 728 26,544 41, .503 280, 784 528,605 10.5, 604 15.762 1,464 217,358 484, 676 71,555 200, 823 1,, 509, 151 1,373,630 2.50, 764 127,069 261, 760 12,046 266, 614 137,864 47,708 87. 9.54 1,019,289 539, 964 563, 303 33, 949 612, I67 16 119,302 215, 220 120, 782 2-25, 914 3,740 5,646 28, 774 17 18 19 '>fl 19,632 160,853 403.1,59 187, 738 50,273 21 22 73, 577 244, 784 41, 191 8,097,248 4,087 15, 195 350 621,613 10,361 42,440 12, 952 .52,715 183, 871 34, 603 4.233.S53 28, 296 132, 557 44,322 282, 433 76, 404 5, 148, 297 84,692 99, 596 3,460 1, 4.52, 176 4,748 19,114 4,912 696, 722 76,850 184,900 15, 585 24, 164 10, 524 7,123,519 141, 215 , 403,302 (24 67,050 I25 1 9,865,316 26 3. .37.3. 437 116, 983 22,466,855 5, 715, 670 830, 591 682,146 ! 3-072 905 2,031,951 3,165,483 810,544 1,877 498, 153 16,218,178 1, 689, 308 . 6,629,208 3,098,843 326, 051 2,295,132 470, 369 438,813 3,236,108 ~ 1,013,^11" 287, 815 1,318,595 ■~>1 1, 783, 432 512, 372 ■ 2, 010, 312 822, ,848 586, 706 2,381,578 55,996 9,270 221,645 31,553 12, 127 291,022 340, 732 44,270 135, 997 84,697 76, 450 893, 326 184, 646 1,406,619 364, 076 mi 938 916, 546 219,044 496, 796 60, 532 309 034 937, 282 224, 893 863, 660 ,509, 981 629. 664 549, 494 46, 185 48, 568 127, 822 38,485 641,632 15.5, 119 1,615 181,226 1.53,411 6,782 197, 569 4,491,076 1,178,321 7, 606, 605 1,679,000 1,263,176 6, 248, 677 1,720,219 918. .540 2, 666, 453 231,927 74, 482 1,109,205 176, 169 97, 535 5,434,211 no, '^0 1,877 303,421 1.160.448 1.341.486 1.982.814 116, 106 605. 01 4 633, 313 306, 968 1, 075, 076 20, 291 18, 168 204, 173 51,. 518 27,462 203,049 244, 282 120,329 754, 147 128,251 1,138 488, 300 41,497 908 137, 389 182, 045 42, 781 5,189,842 104, 854 195, 979 660 689 994. 925 114, 955 37 38 ■ 272, 518 93, 703 1,467,207 30, 745 17, 645 70,095 12, 167 9,195 188, 096 34, 177 7,513 744, 039 110,724 52, 756 101,745 85.1.51 14, 261 9,679 346, 274 161 12,441 5,334 195, 721 109, 456 91,727 8,675 9,054 646, 683 296, 782 2, 328, 204 17, 542 1, 401 182,056 413, 181 202, 606 2,895,807 1,489,100 10 696,439 \ 734,378 11,161 760, 533 30, 207 104,749 369, 382 404, 547 468, 567 217,276 1,233,920 692, 611 410, .561 100, 748 115,979 ^0 327,880 313, 685 118, 968 11, 472 13,011 5,724 31,442 \ 201,228 50,118 i 118,097 23,189 50,057 209, 158 141,451 53, 938 171,677 165,262 121.638 115,018 81,910 20, 348 69, 525 39,779 6. 676 ! 622. 723 -10 465, 395 400. 982 11 706, 674 39,888 83,347 ' 374,657 291.892 ; 27.5.811 128^^998 11,161 86, 265 1,094,284 66, 077 39, 630 2,327 1,406,707 17 385,904 31,693 13, 794 780 54,936 3,531 229, 182 2,390 205, 645 83,496 17,213 51,47-S 6,764 11,161 72, 960 1,831 620, .577 64,302 772, 619 6,2.50 48 51 59 289, 177 1,879,161 25,314 363, 399 24,880 225, 820 143, 085 560,245 86, 247 693, 031 176, 102 1,408,015 70, 756 374, 800 11,484 87, 003 609, 405 4,725,440 24,120 1 627,838 659, 976 1,069,077 338, 966 47,917 46,379 87, 028 141,862 266, 177 23,503 4,302 1,065, ,816 208, 690 68, 103 600 274, 595 ^^ 69. 770 6,986 6,759 17,232 2 ' 607 44, 803 2,810 35,217 .55 66 57 58 59 .;:::;: i 269,196 40,931 39, 620 69, 796 119, 255 221,374 '20, 093 4,302 8.57, 126 67, 603 239, 378 44, 929 3,438 8,713 36, .590 37,932 C8,437 2,261 5, 794 289, 104 7,602 1.59,854 60 1 61 44, 929 3,438 8,713 35, 590 37,932 68, 437 2, 261 5,794 289, 104 7, .502 159.854 62 63 1, 495, 266 312, 044 170,728 437,627 .513.237 1,073,401 257, 555 122. 129 693, 717 349, 036 22, 702 8,798 317,. 536 76,907 3, 370, 520 484, 371 1 •.>X4 fi'?S 6'1 42 700 228, 417 87. 761 1, 179, 088 7,348 5,022 299, 674 32, 456 4,038 134,234 31,602 9,885 1,757 706, 632 294, 940 2, 368, 948 65, .581 14, 5fK 404,222 61,624 1 .52.979 :^1,=. 57q fifi 354, 401 417,6.58 65, 265 1.54,553 67 1006 WEALTH, DEBT, AND TAXATION. Table 13.— PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES OF CITIES HAVING PAYMENTS FOR EXPENDITURES— Continued. Total revenue receipts. GENERAL KEVENUE RECEIPTS. STATE OR TERKITORY. Industries. nvcstment expenses. Outlays. All other. Total. From taxes. General prop- erty. Special property and busi- ness. Poll, 1 Continental United States North Atlantic division New England $20,173,732 $143,605 $129, 965, 059 $3,401,472 $424,763,472 $331,491,648 | $269,970,975 $7,2.56,169 $966, 388 2 11, 797, 583 72, 703 79, 782, 624 3,268,883 248,103,985 196,884,752 167, 113, 760 5,661,881 847,714 3| 2, 649, 825 8,459 14,722,897 3,246,989 60, 106, 398 48, 229, 821 40,741,379 8,09.5,600 600, 240 4 63,972 39, 950 ISO, 663 144, 686 999,452 816, 040 846, 385 680, 348 709, 226 557, 649 38, 291 14,716 5 6 7 101,877 2, 114, 694 195, 885 135.324 9,247,758 5,303 492 2,664 64, 244 12,136,043 966, 973 1, 295, 632 65, 059, 727 3, 246, 989 47,217,153 6, 256, 956 5,816,797 187, 997, 687 37, 736, 696 3,924,735 5,041,667 147,654,931 31, 889, 366 3,521,029 4,064,119 126, 372, 381 2,686,864 556,228 | 8 9 23,196 269,568 6,100 10 Southern North Atlantic ... 11,894 2,465,781 , 247,474 5,731,619 887,233 2, 628, 906 1,477,686 5,807 7,238 51, 199 3,436 47,170,469 8,467,401 14,431,867 5, 601, 889 11, 894 126, 242, 798 15, 696, 034 46,058,760 26, 376, 299 101,048,058 11,516,206 35,091,667 21,784,330 88, 089, 681 8, 641, 624 29,641,076 13, 900, 8.53 2, 390, 866 3,353 71, 562 666, 056 57,564 189, 920 14,584 13 U Pennsylvania South Atlantic division Northern South Atlantic 15 1,197,716 3,386 4,863,669 22,259,687 18, 682, 710 11,656,616 650, 681 5,299 16 17 40, 421 553, 461 186, 183 266,221 151,460 279, 940 249,871 792, 893 2,730,947 976, 973 102, 975 748, 280 952, 646 8, 562, 861 9, .692, 032 2, 677, 469 674, 689 4, 116, 612 671,794 6,990,879 8,866,863 1,826,873 326,301 3,101,620 620, 818 5, 832, 835 3,428,748 1,521,879 252, 236 2, 244, 337 10, 149 286, 617 353,915 286 2,500 600 District of Columbia 19 20 21 3,249 2,050 9,285 Southern South Atlantic 50 15, 375 22 23 24 25 20 4,635 193, 018 82,287 6, 594, 860 50 60, 009 498, 583 189, 638 32, 969, 949 752, 809 2, 886, 588 477, 715 111,608,794 704, 963 2, 100, 369 296,288 82, 452, 970 513, 581 1, 496, 886 233, 870 65, 614, 317 15, 375 9,285 North Central division Eastern North Central 37, 324 68, 266 1,027,114 15, 286 27 4, 096, 536 86, 463 23, 817, 940 64, 614 76, 386, 634 57,223,412 45,970,329 316, 077 7,784 28 1, 361, 642 146, 36J 1,937,773 436, 797 213, 958 1, 498, 324 80, 956 475 4,892 7,781,502 1,402,282 10,318,004 2, 525, 460 1, 790, 702 9,162,009 22,853,113 5,188,677 33,273,043 8,821,887 6, 298, 914 35, 228, 160 15,562,503 8, 764, 756 25,989,477 6, 767, 066 5, 149, 420 25, 229, 658 13,161,291 3,047,069 20,025,470 6, 812, 840 8, 923, 669 19,643,988 Indiana 7,784 15,900 48, 714 169, 796 ' 4, 000 31 Wisconsin Western North Central 140 861 142,281 711,037 33 3,652 7,502 317, 960 59,015 1,093,182 597 1, 980, 091 893, 685 6,089,160 2, 6.55 8,095,531 3, 583, 493 19, 772, 183 6,992,118 3,007,637 13, 093, 571 4, 726, 982 35 36 iowa — 2, .521. 4^6 9, 934. 721 2, 366 12 706, 280 38 39 40 41 ' 1 27,052 1,115 551, 401 481, 258 707,815 4,441,782 1,097 2, 493, 930 1,278,023 16,555,027 2, i88, 407 I 1, 683. 628 1 ' 6, 136 | 262 30, 142 947,825 777,176 ' 5,757 South Central division 39, 178 14,001,633 11,310,399 1,618 61,488 42 Eastern South Central 388,761 29,428 26, .574 1,939,545 39,178 8,783,818 7,116,814 ' 5, .546,033 j 16,971 1 236, 549 08, 926 83, 276 715, 816 621,080 602, 649 89,178 4,366,890 ' 2, 906, 520 1,610,403 3,561,2.51 2, 553, 448 1,012,115 2, 948, 152 43 44 2, 022, 369 1 5, 083 1 2,864 574, 522 10,888 Western South Central 162 650 714 2, 502, 187 7,771,214 6,8X4,819 5,795,366 1,618 : 45,617 236 1,604,107 81,493 4, 180, 050 308, 817 3, 820, 080 291,440 3,301,263 175, .542 31,847 Arkansas 16, 172 1,618 49 52 53 132, 414 762, 202 478 816, 5S7 7,168,865 3,282,347 22,119,307 2,773,299 17,867,963 2, 318, .571 12,001,646 '^z::z 13,670 27, 816 Western division 35, 145 54 Rocky Mountain 61,387 909,493 4, 027, 797 3, 386, 732 072,936 2, 358, 024 15, 475 209, 228 745, 838 437, 634 15, 475 56 57 61 387 700, 265 3,281,959 2, 713, 797 1,920,390 1)9 60 Basin and Plateau 116, 362 376,646 1,216,095 863,393 559, 620 11,841 61 116, 362 376,646 1,215,096 863, 393 \ 559, 620 11,841 64 Pacific 574, 453 .! 236,991 ,17 'Vin 5, 872, 726 35,145 16,876,476 13, 117, 838 9,084,002 1,540,132 516, 032 1, 990, 301 681,951 3, 200, 474 4,233,845 1,497,914 11,144,716 2,521.622 962, 0:-i3 65 66 07 California 290, 232 36, 145 9,014,183 7, 022, 838 I For details relating to individual cities, see Census Bulletin 20. EXPENDITURES AND REVENUES. 1007 A POPULATION OF OVBE 25,000 IN 1900, BY STATES AND TERRITORIES, 1902 '—Continued. GENERAL BEVBNUE KECEIPTS— COTltimied. COMMERCIAI, REVENUE RECEIPTS. From liquor licenses. From other licenses and per- mits. From fines and for- feits. From sub- ventions and grants. From do- nations and gifts. All other. 1 Total. From interest. From spe- cial asse.ss- ments. Depart- mental receipts from fees and charges. From privileges. From industrial income. All other. $26,837,139 S6, 816, 617 $2, 512, 728 816,754,212 SI, 299, 197 «79,323 893, 271, 824 $6, 437, 804 S26, 089, 658 $8,413,467 S3,.5.)4,838 448,776,057 1 . — 14,133,621 1,727,394 1,114,868 4,711,408 660, 117 14,489 62,219,233 3,225,961 1 11,159,064 4,961,042 1, 833, 137 448, 666 31,040,029 2 =-- - -"---= 3 4 6 6 7 8 9 10 11 12 2,762,871 197,471 225, 690 393,713 198, 643 14,314 14,074 11,876,577 912, 115 1 1,070,454 2,009,810 7, 435, 202 1,492 4,167 67 4,679 48,874 2,836 26,145 9,141 153, 067 136, 692 65,514 3, .517 8, 3.52 18, 127 6,101 4,000 4, .535 67, 074 121, 539 2,101,033 229, 374 432 464 103, 484 62,420 'if. Qns 170, 257 6,504 44,183 82,120 69, 617 195, 767 4, 317, 696 148, 264 12, 446 3, .548 461,, 574 90 150 9,480,4.57 1, 332, 221 776, 140 40,342,656 25, 194, 736 4,180,828 10,967,093 4,691,969 681, 729 95, 026 76,660 2,313,516 811, 255 107,030 143,817 10,088,610 1,772,683 120, 722 92, 177 2,951,232 289,348 131,951 18,832 1, 384, 471 6, 925, 442 877,493 443, 654 23, 604, 827 n ,S70 7S1} 1 WQ 4*3 175 \ 7,036,369 1, 322, 302 3,012,079 1, 161, 924 726, 416 166, 092 638,415 836,451 654,399 47,875 186, 904 217, 722 1,871,621 1,249,293 1,196,881 4,959,247 278, 806 28, 113 154, 655 28 344 366, 146 72,000 1,875,370 121,576 7, 224, 816 1, 133, 691 1,730,203 646, 923 1,719,670 140, 016 1,091,546 336, 484 918,621 246, 469 220,481 525, 002 14,966,582 2, 689, 762 6, 049, 493 2, 961, 984 175 1,IQ 13 14 988, 333 437,363 100,669 4;831,678 12, 281 3, 576, 977 85, 384 468,239 199, 024 454, 066 2,380,264 15 8,378 85, 570 149, 959 186, 904 6,662 398, 088 ' 5,551 7,547 74, 542 6,624 6,395 117,163 26, 898 339, 664 4, 394, 277 53, 722 17,117 127, 669 280, 852 1, .571, 982 725, 169 750, 586 248, 388 1,014,992 5,352 68,219 1,797 9,641 376 36, 192 87, 954 57,234 268, 107 44,944 9,611 78, 258 89, 916 18,368 2,871 137,400 177, 935 . 1,009,296 365, 349 583, 303 244, 382 581, 720 1l6 438, 646 453, 141 64,696 41, 951 173,691 368, 976 17 12, 2.S1 IS 94,330 760 70, 936 19 20 16, 063 149 188, 684 21 ] •>?, 94, 870 268, 773 34, 445 1,707,888 8,380 98,435 10, 348 729, 650 86, 202 42,367 2,,930 13, 133 47, 346 786,219 181,427 29,155,824 10,317 25, 875 24, 561 110, 945 1,954 2,134,514 12, 468 431, 767 137, 486 11, 425, 620 2.3 156, 966 17,626 9, 379, 069 149 149, 231 39,453 11,794,305 68,401 2,635 920,854 ■M 25 3,513,677 465, 969 2,880,531 26 27 28 29 80 31 32 33 S4 35 286,486 2,758,261 316,719 19, 162, 222 2, 497, 076 6, 645, 703 1,194,994 641, 829 8,182,620 1, 283, 044 231, 846 4,011,527 456, 786 528, 671 191, 700 76,821 678, 617 56, 891 61, 573 11,541 143, 360 27, 991 42, 031 443, 164 817, 960 384, 201 747,898 377, 269 430, 933 755,416 47, 135 6, 504 212, 819 21, 279 28, 982 150, 250 7, 290, 410 1,373,921 7, 283, ,566 2, 064, 831 1,149,494 9, 993, 602 1,574,566 10, 772 734. 173 137. 174 40,402 383 455 2,114,363 963, 840 2,290,304 828, 394 448, 802 T 1JR fin9 515, 078 60, 931 349,379 157, 775 111, 831 939, 520 323, 326 76, 371 202, 543 39, 689 2,763,088 262, 007 3, 707, 167 901,899 548, 469 2,867,195 1 651,006 279, 025 3. 243. 000 872,000 285, 472 1,350,083 73,402 34, 816 467, 693 77, 872 46,231 212,487 241, 862 74, 108 329, 720 2,103,413 575, 856 6,678,612 46,393 4,314 314, 886 1, 194, 023 383,735 3, 052, 640 237,230 67, 321 604, 879 98 1 626,669 16,928 i 104,668 248,540 j 2,457,667 43, 168 93, 687 3R 37 38 359, 640 33, 070 42,125 880, 967 7,626 98, 948 187,041 85, 917 23,809 805, 290 13, 395 10 75,213 305, 523 330, 198 2,653,394 6,452 12,410 184, 133 213, 637 304, 667 373, 661 17, 887 12,203 439, 226 14, 459 53,188 918 1, 375, 299 39 40 584, 932 64, 685 ^64' 181,075 41 42 43 307,848 587,228 87,649 539,868 33, 163 1,666,999 116,848 366, 916 169, 795 78, 119 936,321 170, 712 53,986 83, 151 180, 146 172, 601 234, 482 15,430 30, 442 41, 777 233, 604 266, 660 40, 594 3,208 3,254 26, 701 815, 639 353, 072 498,288 100, 071 13, 621 3,156 80, 732 21,200 263, 984 54,012 66, 701 60, 082 5,100 62, 892 20, 127 57,5,724 1 64 199,658 i :44 160,939 Us ! 46 47 277, 084 293, 739 99, 392 265, 432 42,050 64, 621 886, 395 359, 970 17,377 67,285 7,746 269,431 102, 956 438,978 165, 785 24, 840 224, 648 26,718 24,323 44, 079 62, 197 18,643 10, 027 22, 462 150, 573 i, 241 4, 306 2, 329 184,694 i 48 6,000 4,742 : 49 ; 50 :;::;:::;::; : :: 51 86, 459 1,577,693 - 42, 373 663,817 30, 990 263,447 184,692 2, 764, 590 32, 023 69, 654 64,621 .509, 048 4, 761, 404 44,823 25, 603 1,746 2, 115, 705 114 552 i 98. 386 249,542 1, 973, 125 ^f> 542, 201 94, 770 53 402,054 114, 149 37, 548 459, 372 110 641,065 11 , 307 447, 617 75,408 21, 436 85, 297 54 46, 898 41, 384 1 16, 136 115,298 110 72, 903 46, 936 19, 771 6,196 365,156 72,765 i 21,412 344, 074 66b, 162 11,307 400, 681 56, 637 15,240 85,297 58 106,800 60,839 20,443 114,850 351, 702 31 189, 342 13, 705 6,825 141,799 61 105, 800 50,839 1 20,443 114, 850 3 51, 702 31 189, 342 13, 705 6.,H25 141.799 1, 069, 739 498,829 205,466 2, 190, 368 09, 444 3, 758, 637 1, 712, 223 545,881 1,500,533 14. 265 1,478,746 1 453,088 66, 509 1, 746, 029 64 378, 646 128,800 562, 293 69,119 1 147,496 70,845 1 5,271 358, 865 52. 689 333,644 228, 603 1,628,121 46, 585 3,482 19, 377 200 8,872 5,193 904, 641 170, .565 403, 6.50 58, 753 16, 6.51 377, 684 28,291 : 720,438 1,000 ! 348,803 37,218 ' 676.788 65 67 1008 WEALTH, DEBT, AND TAXATION. Table 14.— PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES OF CITIES STATE OR TERRITORY. PAYMENTS FOR EXPENDITURES. Total payments for expendi- tures. General government. Courts. Military and police. Total. Legislative offices. Chief e.^eeu- tive offices. Law offices and accounts. Finance offices and accounts. Miscellane- ous general government. 1 Continental United States North Atlantic division New England , Maine.. 882,596,423 83,884,457 8674, 979 8291, 442 8651, 216 81,120,907 81,145,913 8300,323 83,734,822 2 37,753,064 1,913,113 251, 136 78, 714 375, 170 674,386 633, 708 134,684 1,679,571 3 19,517,085 924,973 132, 007 6,060 12,360 6,484 74, 703 19,268 13, 162 119, 129 61,587 93, 950 287, 915 359, 514 69, 036 812, 615 4 1,826,260 1, 605, 402 608,005 11,845,330 1,437,881 2, 194, 207 18, 235, 979 9, 093, 922 4,574,344 4, 567, 713 5,763,030 96,032 90, 927 29, 817 527,906 73, 613 106,678 988, 140 4,940 5,628 954 33, 289 1,700 6,176 27, 127 3,734 4,969 2,242 47,685 4,354 31,066 281, 220 30, 894 24, 186 7,098 176,037 24,887 25, 813 286, 470 50, 414 43, 884 13,039 197,292 23, 414 31,471 274, 194 8,376 9,701 10,719 7,664 5,460 27, 216 65,649 80, 886 79, 530 21 , 864 435, 046 90, 178 105,111 766,966 5 ft Vermont . . . 7 8 Rhode Island 9 10 Southern North Atlantic 11 587, 126 207, 611 193,503 304, 374 54, 644 40,494 23, 991 38,908 11, 453 4,665 11,109 31,543 236, 660 21, 902 22, 668 32, 206 14, 154 102, 222 84,332 99, 916 109,813 182, 147 56,218 35,829 91,904 47, 678 17, 177 894 64,093 359, 883 242, 869 164,204 437,026 12 13 14 New Jersey Pennsylvania South Atlantic division Northern South Atlantic — 15 2, .527,851 166, 395 14, 141 11, 441 74,521 51, 138 48,005 165, 088 Ifi 17 312, 409 24, 892 6,601 2,100 2,312 6,047 8, 932 2,290 21, 012 IS 19 1,640,802 574, 640 3, 235, 179 98,585 41, 918 138,979 5,620 3,020 24, 767 6,170 4,171 20, 102 8,976 2,867 18,052 60, 389 18,085 36, 292 28,431 13, 775 40, 766 42, 626 3,089 6,088 114,345 29, 731 271,938 ?o 21 Southern South Atlantic North Carolina South Carolina 22 9S 1, 366, 697 408, 452 1,010,639 449, 391 28,135,398 58, 303 16,408 32, .537 31,731 1,122,273 9,396 3,360 7,750 4, 272 264, 077 7, 5.56 3,465 6,573 2,508 127,834 6,385 1,443 6,080 5,144 165, 594 16,059 1,296 7,661 10,386 279, 674 18,908 6,854 6,«83 9,421 296, 094 1,602 636 2,760 1,100 63, 319 83, 890 37, 146 94,306 66, 597 1,169,222 9/1 ?'l Florida 26 North Central division Eastern North Central Ohio 27 22, 407, 808 900, 156 206, 936 108, 891 121, 868 229,743 232, 728 41,267 906,768 ''8 5,312,516 3, 872, 409 5,085,156 4, 945, 572 3,192,155 5,727,590 226,577 166, 696 197,696 175, 624 133,662 222,118 27, 967 63,435 69, 645 42, 469 23,429 67, 142 59, 375 18, 036 22, 767 6,036 2,677 18, 943 32, 191 18, 078 29,728 22,174 19, 687 33, 736 50, 031 33,482 36, 071 57, 294 52, 865 49, 931 67,013 43, 666 49, 386 47.661 35,004 62,366 5,164 793 11,349 16,695 8,266 22,052 212, 012 186,611 264,082 136, 280 107,783 252, 454 Oq dO ^1 Illinois S9 33 Western North Central S-l 667,678 2, 229, 252 797,932 181,002 198, 852 33,338 71, 602 41,115 9,183 10, 466 6,734 20, 119 12,922 626 1,288 2,938 0,200 2,871 1,200 681 4,232 12,492 4,670 900 1,922 9,489 14, 792 13, 863 3,803 4,474 9,945 18,199 6,789 2,6.54 2,091 6,218 6,188 3,817 760 39 27.410 90, 697 36,382 8,813 5,745 ^'i Iowa .'. ?() 3» South Dakota i, 652, 874 5, 487, 925 56,224 281,067 16,453 69, S19 5,053 35, 133 9, .520 49, 593 3,510 88,351 22,688 48, 171 5,040 23,663 83, 407 324, 330 41 South Central division Eastern South Central 42 1 , 942, 521 106, 082 23, 799 16, 210 15, 385 33,413 17,275 8,846 130, 095 802, 326 186, 982 282,823 670, 390 3, 546, 404 371,878 447, 191 48,918 9,393 14,484 33,287 174, 985 16,594 25, 353 10,565 2,000 3,820 7,414 36, 020 7,581 1,200 3,142 4,287 18, 923 9,440 440 1,386 4,119 34,208 16,013 3,071 3,716 10,613 64,938 5,319 2, 682 2,420 6,854 30,896 8,244 51,619 10, 298 23, 280 44,898 194,235 45 Alabama 602 47 Western South Central 14,717 2,061 5,100 2,576 1,845 7,947 6,198 4,010 7,798 2,016 3,220 31,240 31,052 6,412 50 'il 493,329 2, 233, 006 5,457,006 19, 644 113, 394 263, 630 9, 023 21,585 61,039 660 11, 102 18,218 4,747 26,040 38, 653 1,668 40, 225 68,684 3,646 15, 442 77, 036 1,384 8,097 24, 664 26,383 105, 560 234, 678 51 1,776,782 108, 249 32,347 29,336 6,967 20,466 22,409 29,092 8,038 92, 871 Cjfi 627, 377 10,301 3,037 4,386 6,670 7,963 3,517 37, 618 5t' 57 245,853 903, .562 9,442 66,460 2,409 16, 626 701 3,219 1,026 16,044 2,964 12,775 2,343 18,796 1,050 3,471 12, 176 43,077 305,474 13,285 4,614 600 2,183 3,434 2,554 3,613 23,012 305, 474 13,286 4,514 600 2,183 3,434 2,6.54 3,613 23,012 Pacific 3, 374, 760 142, 096 27,189 10, 661 16, 015 42,841 45,390 13,013 118,790 7,313 6,435 106,042 282,321 133,4.55 2, 968, 974 6,029 7,882 128, 185 1,647 809 24, 733 1,062 1,292 13,661 2,296 1,.566 38, 980 1,024 4,121 40, 245 495 ; 595 11,923 96 10, 566 r-^ 1 For details relating to individual cities, see Census Bulletins 20 and 45. EXPENDITURES AND REVENUES. HAVING A POPULATION OF 8,000 TO 25,000 IN 1900, BY STATES AND TEKKJT(.)KIES : 1903.' 1009 PAYMENTS FOR EXPENDITURES— continued. Fire depart- ment. Miscellane- ous protec- tion to life and property. Health con- servation. Sewers,drain- age, and other sanita- tion. Street lighting. Otherhigli- ■way ex- penditures. Charities. Cared' insane. Penjil insti- tutions. Education. Parks and recreation. Agricul- ture. Interest. 84, 936, 133 tl97,669 t820, 659 81,758,377 J3, 600, 443 - - — =- 1 , 825, 659 *5, .567, 448 2, 750, 845 $1, 437, 730 S344, 173 J110,693 12, 079 $18, 920, 029 """8,733,228" «439,734 221, 323 $7, 183, 880 3, 449, 583 1,834,524 197, 461 166,514 69, 067 1,016,637 157, 204 228, 641 1,616,069 ----=—=-= 1, 782, 746 115, 483 434, 696 828, 545 1 , 218, 658 242, 861 - ---^-^^-=-- 1,045,032 83,290 212, 362 418,905 829, 074 1,718,0.59 883, 4.58 196, 773 8,932 4,299,867 365, 725 371,882 144, 503 2, 457, 908 369,620 .590, 219 175,834 124,024 125, 305 36,370 575, 868 69, 619 13,075 1,567 518 60,228 6.629 43, 664 36. 2811 75, 524 91,. 583 29, .540 215, 974 145, 304 .51, 164 938 468 109, 878 46, 027 20, .532 620, 993 41, 969 45, 069 335, 200 21,114 6,210 2, 231 160,818 518 15, ,882 46, 088 1,664 3,773 8,020 19., 084 2,807 123, 651 10,114 12.1.58 24,222 4,142 102, 288 20, 26S 30, 4,S- 7,3(16 229, IIW 45. 640 1,893 1,671 31 3,147 93,261 176,299 124, 410 191, 850 995,98,'-, 1,032,786 113,s,56 1,373 737, 711 32, 193 17,778 1 70,078 222.334 1 409.580 4,433,371 I 45,489 369, 829 170,421 197, 464 21,820 6,5.58 4.815 96,318 50, 644 75,372 70, 977 226, ftS6 124,7(;4 .5.S, 230 297 (l-u 601,847 242, 378 261,760 246, .837 547, 677 244, 361 240,748 374,922 256,343 48,377 30,480 49,764 33,229 3, 784 9, 075 34,288 9,658 489' 21, 629 1,914,262 31,746 1,099,387 6,580 1,419,722 7,164 639,957 i "0 368 848, 673 396, 090 370, 296 907, 862 451,4.58 1 13,775 ' — 137,495 1 3,466 36,028 98 •>.^7 101,287 143, 186 36, 763 12,457 16, 676 3.50,682 11,318 442,300 11,659 73 4,282 9,358 20, 748 36, 241 217 804 389 66, 061 100, 878 .3. 969 18,061 13,686 34,949 82, 062 6,837 128, 787 51, .538 29, 001 145 550 64,013 42, 932 951 7Qfi 31,411 6,135 13,001 8,117 3, 536 21,831 11,. 588 5, 087 4,964 225, .56i j 9,663 1-25,121 I 1,266 289 275 1 9 0.50 344 2-29 24, 958 1 ' 124 313,963 i 10.309 465 262 ' ' 70,617 63,627 113,977 75, 742 1, 963, 094 8, 329 303 865 812 33, 666 14,123 4,864 11,790 4,182 220,147 ■ 48,331 12. 795 33, 3M 34, 340 504,856 .55, 183 29, 769 31,993 28, 615 1,223,943 85, 378 28, 654 79,080 38, 624 1,623,868 2,461 842 6,686 3,012 148,095 10, 278 1,000 8,754 1,799 36, 103 300 384 163,020 61,032 75,223 4,480 196, 905 ■ 77 902 3,620 960 130,020 93, 227 4,270 34,242 97 228 7, 290, 721 1, 964, 532 1,552,3.58 24, 344 189,091 419,249 1,009,886 1 240 951 i -'''9 Q7i 26, 992 31,647 5,811,987 103, 602 1,449,155 X.Ji., ., , I 287. 100 289,865 348, 223 287, 341 339, 829 410, 736 6,152 1,653 7,498 8,683 458 9,221 75,046 34, 687 29, 270 28, 298 21,890 31,056 100, 339 96, 788 117,938 69, 720 35,467 85, 606 279,579 206, 223 219, 169 172,670 132, 245 214,067 201,964 241,105 307, 192 263, 366 227,334 12,652 374 6,471 33,476 80,001 4,638 1,2,50 16, 725 2,719 1,660 9,111 22, 206 3 3, 407 5,683 348 2, 695 1,292,511 957, 336 1, 480, 995 1, 107, 134 974, Oil 1,478,734 19, 802 18,303 32, 019 21, 327 12,091 26, 418 539, 491 244,938 236, 343 283,984 144,399 515, 377 54, 600 141,817 84, 596 6,772 7,865 921 3,106 587 706 272 5, 820 9,065 4,638 3,227 1,976 7,208 44, 924 2,670 2, .544 4M3 30, 417 88, 336 30, 207 7,907 46,841 145, 702 61, 192 7, 115 19, 320 8,107 867 4,317 21 19 986 431 7,694 1 350 ' 17q 'i?.^ 4,670 12, 486 1,745 824 690 70 485 234 1,011 617,209 234, 933 55, 342 47, 926 49 887 36,864 31,771 115, 086 394, 451 3,629 17, 104 6,330 58, 140 27,777 97, 681 57, 190 102 747 1,800 343, 989 994 664 6,003 208, 624 167,293 ' 388,402 17 868 Qn Tno 39, 899 440 050 59n 99!5 a 067 138, 563 3,647 31, 604 26, 259 63,879 1 151,386 7,977 ; 16,605 18 74'^ 179,250 ' 64,883 1 6,486 28,473 48, 721 265, 888 819 20,233 10, 187 2, 043 5,439 8, 590 71,422 11, 390 7,070 15, 619 29, 800 103, 414 61,356 16,477 35,4.52 38, 101 237, 016 6,321 77 432 1,147 9,891 11, 186 "■""i,m 3,819 Id nq7 9 .is7-r 48, 026 30 7''0 1 617 45' 677 6Q8 80 2,748 13, 457 4,358 6,913 26, 636 3^689 ' 35! 190 3 836 76 3''8 38,966 66 538 7qs 21,157 ' 604,441 1 9,976 1,.S05 1 .55,618 2,742 105.726 1 523 260 800 45,483 45, 948 3,311 600 4,616 2,809 30, 771 3,848 16, 078 22, 064 27, 966 33, 756 2,648 300 600 18, 845 6,670 24, 973 139, 484 344,381- 3,618 5,928 17, 642 i,37i 17, 840 36, 699 8, 763 28, 040 100, 252 15, 3.53 49,919 196 711 25, 776 149, .519 429,411 6,943 ' 13 497 12,831 367,112 2,744 I 1,337,459 3,329 63, 980 20-^ 8.57 3. 345 219 422, 153 133, 637 3,869 17,211 29, 610 73, 768 107,152 ! 1,512 453, 616 193, 427 19, 160 222, 441 52, 271 2,971 1,308 12, 491, 26,970 29, 260 6,466 87 739 9,349 71, 917 29 869 298 15, 606 4,332 12,787 11,243 35, 655 6,877 71,025 53, 999 206, 089 3,537 1 0. 1 .58 20, 480 108, 229 1,512 I 15,588 1,705 960 3,032 7,016 37, 148 438 214 71,886 1,805 33,893 15,588 1,705 960 3,032 7,016 37, 148 438 214 74,S8ll 1,805 ' 33,893 195, 259 12, 068 18, 528 67, 610 115, 927 285, 111 1,395 5 2,744 , 809.0.58 : 33.015 165, 819 14,718 7,993 172,548 1,213 55 10,800 1,392 1,660 16, 576 3, 416 1,261 62, 933 8, 560 4,141 103, 226 37 5--'5 64, 337 23, 906 720, 815 20, 831 29, 582 110,637 226. 755 1,395 5 2.744 32, 035 1 2 3 4 6 B 7 8 9 10 11 12 13 932—07- -64 1010 WEALTH, DEBT, AND TAXATION. Table 1-i.— NUMMARY OF PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES OF CITIES STATE OE TEREITOEY. PAYMENTS FOR EXPENDITURES — continued. Total revenue receipts. GENERAL REVENUE RECEIPTS. Industries. Invest- ment expenses. Outlays. All other. Total. From taxes. General prop- erty. Special property and busi- ness. Poll. 1 Continental L'nited States North Atlantic division New England. M, 497, 324 J8,801 823, 087, 743 $1,700,185 $75,216,973 $59,681,328 $45, 690, 840 fl,. 541, 135 $570,133 2 1,858,124 5, -434 9,736,336 910, 096 34,270,404 27,156,225 21,475,877 1,401,834 413,821 S 990, 241 2,162 4,648,335 362, 964 18, 310, 955 14,328,890 11,309,098 1,208,195 353, 703 4 137, 707 80, 927 56,368 627, 706 11,968 75, 576 867,883 50 1.50 95 1,657 210 276, 410 278, 316 116, 214 3,294,417 239, 153 444, 825 5,088,001 15,390 1 36,893 4,758 257,768 25, 697 23,458 547,132 1,823,856 1,. 542, 939 613,245 10,918,163 1,284,854 2, 127, 908 15, 969, 449 1,4.56,924 1, 272, 498 446, 978 8, 326, 122 1,191,495 1,635,873 12,826,335 1,178,765 916,446 376,034 6, 673, 684 1,034, .867 1,129,303 10,166,779 41, 805 212, 236 65,805 13, 443 29, 149 236, 381 6,176 2,799 60, 118 ft 6 7 919, 198 2 34, 954 263,639 8 Khode Island 9 10 Southern North Atlantic ... 3,272 11 445,716 218, 490 203, 677 457, 096 666 2,587 19 897 2,351,621 1,465,877 1, 270, 603 1,343,747 4.50,446 27,489 69, 198 107, 216 7,988,387 3, 868, 903 4, 102, 159 5,334,567 6, 304, 666 3,135,662 3, 386, 008 4,355,045 5, 221, 367 2, 3.52, 885 2, 589, 527 3, 161, 369 188,866 66, 093 8,680 7,638 559 16, 301 43,258 66,875 12 New Jersey 13 14 South Atlantic division Northern South Atlantic ... 15 200, 396 150 519, 593 39,310 2, 604, 362 2,131,602 1,656,770 20, 817 16 17 83,884 150 76,821 13, 528 305, 146 216,822 181, 078 18 19 144, 41.S 22,094 256, 700 274, 823 167,949 824, 154 15,615 10, 167 67, 906 1,735,638 563, 678 2,730,205 1,460,465 4.54, 316 2, 223, 443 1,121,750 352, 942 1,606,599 11, 755 9,062 46,058 «n 21 Soutliern South Atlantic 747 7,638 2'> 67, 986 15, 601 170,619 2,494 1,654,405 662 480, 680 71, 785 232, 372 39, 317 8,479,153 14, 179 6,724 19,425 28, 678 481, 790 1,003,020 406, 258 879,762 441, 165 26, 042, 618 821,178 358, 570 , 651,974 391, 721 20, 653, 460 554,953 194, 354 453, 506 302, 786 16, 179, 605 30, 431 4,767 10, 860 ■n 24 95 7,638 ■'ft 2b North Centra] division Eastern North Central 2,051 71, 663 22, 965 27 1,480,605 2,051 6, 742, 917 341,809 20, 666, 951 16,3.53,049 12, 931, 049 66,740 7,122 28 638, 948 293, 502 267, 102 313, 098 67, 955 173,800 1,752 59 240 1.413,412 1,096,765 1,483,123 1, 895, 534 854, 083 1, 736, 236 73, 171 S6, 601 56, 414 124, 960 50,673 139, 981 4,281,252 3,719,372 5, 090, 001 4,428,391 3, 147, 935 , 5,375,667 3,169,065 2,821,407 4,131,652 3,377,479 2, 853, 456 4,300,411 2, 640, 422 2,222,035 3, 208, 232 2,699,921 2,160,439 3,248,556 ?9 3,443 851 2,103 725 15,833 30 21,535 31 s-' 35, 205 14, 923 S3 Western North Central •M 25, 775 64, 796 38, 610 12, 739 6,029 158, 822 720, 937 180,092 26,978 61,839 6, 375 92, 919 14,439 1,217 4,422 679, 130 2,066,670 812, 236 204, 335 189,268 596, 240 1,585,079 687, 450 163,458 142, 202 419,767 1,300,614 435, 003 128, 207 114, 324 3ft 9,183 36 9,045 4,886 37 38 39 40 25, 851 348, 459 587,568 1,760,930 21,609 158, 900 1,424,038 4,541,446 1,135,982 3, 807, 537 850, 641 2,591,295 6,878 1,764 46,810 South Central division Eastern South Central 379 148,854 349 527,550 68, 643 17,201 5, 1S2 29, 9H8 6, 272 100, 257 1,702,941 1,464,983 997, 665 32,339 43 94, 948 25,118 13,586 15,202 199,606 249 181,447 26, 226 36, 4.S5 2K>,. 392 1,233,380 45,450 1,58, 403 817, 472 194, 534 246, 406 446, 529 2,838,604 696,164 149,458 216,389 403, 972 2, 342, .5.54 493, 461 80, 924 96,775 326, .505 1,593,630 8,8.50 1,678 6, 827 1ft, 984 14, 471 Tennessee 45 100 4<> 47 Western South CentrnI 30 48 6,1.53 3,734 5 63, 279 ,H44 369, 527 394, 448 324, 625 336, 616 185, 965 137,779 19 Arkansas 51 29, 807 159, 911 179,240 65, 318 28, 8.S8 200, 586 822, 941 1,767,577 10,356 25, 779 42, 183 102, 113 1,672,416 5,027,939 282, 188 1, 399, 125 3, 710, 061 197,870 1,072,016 2, 282, 694 3,388 11,083 19,672 W> 25 40 5'^ Western division 54 427,499 13,032 1,509,956 1,236,611 706,760 15, 144 5ft 106,576 6, .546 .594,641 497, 173 263,637 14,144 57 9,304 27,126 96, 070 224,8.53 1,667 4,819 168, 685 746, 630 143, 984 .595, 4.54 81,858 361,255 1,000 59 60 4,128 ■SI, 199 652 318, 124 275, 181 1.54,621 3,870 6'"* Utah 4, 128 84, 199 5.52 318,124 275, 181 154, 621 3,870 109, 794 40 1, 255, 879 28,599 3, 199, 859 2, 198, 269 1,421,323 658 65 66 67 11,127 7,317 91, 3.50 97, 871 20,107 1,137,901 1,745 1, 790 2.5, (164 207, 552 142, 3S1 2, .S49, 92(; 138,428 81,737 1,978,104 78, 185 15, 792 1, 327, 346 610 148 40 1 For details relating to individual cities, sec Census Bulletins 20 and 46. EXPENDITURES AND REVENUES. 1011 HAVING A POPULATION OF 8,000 TO 25,000 IX 1900, BY STATES AND TERRITORIES: 1903 '— Continued. GENERAL REVENDE KECEiPTs— continued. COMMERCIAL REVENUE RECEIFrS. From liquor licenses. From otlier licenses and per- mits. From ilnes and for- feits. From sub- ventions and grants. Prom dona- tions and gifts. All other. Total. * From Interest. From special assessments. Depart- mental receipts from fees and charges. From privileges. From industrial income. All other. $4,448,047 $1, 170, 833 J965, 339 U, 465, 149 $774,207 $65, 645 $15,535,645 $444, 047 $5,072,213 $1,844,207 $253,834 $7,921,344 1 1, 450, 825 197,737 176,086 1,680,197 308, 012 10, 836 7,115,179 320, 077 1,414,376 1,104,714 19fi, 505 93^323 4, 079, .507 2, 411, 749 '' 406, 748 62,670 112,671 671,321 212,439 3,145 8,982,065 251, 907 379, 980 845, 106 3 2,096 12,746 4,317 18, 126 17,390 7,896 186, 167 0, 934 27,381 7,846 40,232 2,806 27,473 63,416 113, 258 10,699 10, 784 41, 444 43,883 351,253 1,088,876 47,262 8,227 1,376 143, 356 7, 982 4,237 95,573 367, 932 270, 441 166, 267 2, 692, 031 93, 359 492, 035 3,133,114 1, 683, 722 733,241 716, 161 979,522 46, 117 16, 443 4,401 135, 085 33, 692 17, 169 68,170 3, 157 1,672 18, 333 288,423 10,406 57, 990 1,034,396 68, 438 48,871 30, 207 538, 628 27, 958 131,104 259, 608 251,220 203, 455 113,326 1,553,041 10,225 280,482 1,667,768 .) 71, 045 17,130 252,816 77,280 77, 478 955,077 276 343 936 1,110 480 7,691 5 6 76,954 11,079 5,290 103, 182 7 8 q 10 501,262 234, 917 218, 908 279, 442 29,220 30,880 75,067 414, 913 24, 880 11,327 27, 208 135,034 323, 521 388, 927 376,428 280,486 10, 664 41, 965 43, 054 4,616 1,436 2,877 3,878 4,772 38,103 14, 867 15, 200 35,388 558, 524 246, 680 229, 192 168, 691 109, 918 69,877 79,813 108, 218 45,938 65, 632 1,612 11,039 931, 239 346,185 390, 334 666, 236 11 V' 13 14 124, 286 197, 808 42,816 86,813 1,550 2,742 472, 760 14, 212 77, 911 63, 786 2,045 324, 806 15 - — 16 23, 261 6,065 3,728 2,660 60 88,324 2,163 29,000 6,561 174 51,440 17 18 63, 406 47,619 156, 166 181,042 10,711 217, 106 26,768 13,320 92, 218 64,196 18,967 194, 673 1,000 600 2, 966 1,548 1,194 2,030 276, 073 109, 363 506, 762 8,224 3,835 21, 126 1,811 47, 094 80,780 37, 392 10,843 54, 432 1,871 226, 775 47, .591 341,430 19 •?n 8,994 n 75,973 51,485 46, 881 82,861 35, 918 214,591 26,801 14, 102 21,348 29,967 344,072 78, 682 97,853 18,138 2,466 500 387 143 1,500 181, 842 . 47,688 227,788 49, 444 5,389,158 6,836 12,191 3,100 16, 249 23, 654 8, 046 13,606 9,128 470,223 1,506 134,598 27,462 173, 578 5,802 2,287,259 n 23 66, 133 23,050 2,083,228 30, 317 34,214 2, 560, 722 7,188 300 16,080 24 25 1, 306, 726 398,401 32,219 66,874 ?6 1,684,990 112, 914 120,357 1, 096, 283 312, 276 31, 318 4,313,902 42,149 1, 826, 761 378,170 11,148 2, 065, 674 27 188, 644 188, 618 046, 981 342, 770 318, 077 398, 238 14, 765 13, 733 51,372 16,662 16, 492 101,677 62,149 6,474 31,210 20, 009 10,615 223, 716 232,963 345, 281 68, 261 264, 231 185, 547 210, 443 38, 741 41, 823 102,640 31, 893 97, 179 86, 125 1,471 1, 112, 197 897, 966 958, 349 1,050,912 294, 479 1,076,256 6,970 658 9,114 21, 870 3,537 13,725 316, 314 462, 363 499,487 423, 715 134, 882 733,961 86, 223 48,700 59, 984 124, 034 60,229 92, 053 633 7,635 1,424 1,556 703, 167 388, 609 388, 340 479, 737 96,831 231,686 oq 570 9(1 ■Jl 29, 277 901 90 3,932 ^? 114,000 188, 649 82, 989 8,089 12, 478 41,278 1,261 2,317 4,919 24,328 8,148 5,804 8,751 37,310 49, 071 54,291 18, 186 9,210 17, 165 606 51, 169 82, 890 481, 591 124, 786 50, 877 47, 056 1,375 3,502 4,160 832 34,391 863,473 52, 422 23,288 44,210 8,876 40, 329 18, 279 1,542 2,846 38,748 83,946 49, 347 22, 203 34 250 651 342 678 3,012 35 37 12, 600 SR 41,254 223, 400 176, 766 210,379 42, 376 376, 861 17, 305 61, 115 288, 056 733, 908 3,866 21,211 226,177 161, 996 20,681 96, 089 37, 342 448, 668 18.8, 640 'in 290, 881 7,796 16, 996 41 101, 036 119, 883 52,499 115,559 45,425 577 237,958 121,308 45, 076 30, 017 41,667 495, 950 44, 902 57, 832 4,378 21, 644 28, 396 4'' 54,974 10, 812 20,850 14, 400 189,846 34,690 12,415 67,320 16,458 103, 517 14, 942 8,356 16,275 12, 927 157, 880 43, 495 35,274 18,092 18,698 260, 302 45, 175 677 4,378 9,276 8,227 113 8,765 6,291 72, 643 99, 427 44,963 21,004 23,246 260, 028 43 44 250 248 12,020 130, 461 ■15 46 16, 690 7,219 16,833 16, 996 ■17 59, 100 47,560 22, 431 60,191 4,218 60,836 62, 911 37,947 1,959 8,454 6,159 8,352 36, 784 4,629 48 12, 313 36, 397 19 50 32,547 60,648 343, 671 6,670 24,225 120, 192 29, 469 73,367 99, 768 12, 074 167,370 841, 879 170 3,207 2,163 119,925 273, 291 1,317,878 331 6,089 11, 547 49, 805 44,249 786, 429 25, 967 32,166 65, 013 43, 822 174, 793 439, 674 51 7,219 22 15, 995 15, 216 ,5'J 53 130, 831 40, 930 43, 029 299, 838 89 273, 346 97, 468 9,136 68, 637 11, 637 193,936 38,368 5-1 30, 490 23,569 23,653 141,680 56, 482 2,618 55 . 56 25, 682 74,669 2,440 14, 921 12,487 6,889 21,428 136, 730 89 24, 701 151,176 2,155 891 8,128 21, 656 183,912 57 9,136 58 59 41, 985 4,082 35, 082 34,303 1,238 im_" V '-'-"■ 42, 943 37,227 2,381 2,000 1,335 60 1 41, 985 4,082 36, 082 34, 303 1 , 238 42, 943 37, 227 2,381 2, 000 1,336 6'"' 170,855 76,180 21, 657 507, 738 836 22 1,001,590 2,411 690, 565 50, 995 13,215 244, 404 61 22, 178 17, 200 131,477 4,968 5,290 64,922 .544 10,843 10, 270 32,043 32, 464 443,231 69, 124 60, 644 871,822 13, 176 25,858 651, 532 2, 101 484 48,410 500 600 12,116 53, 348 32, 679 158,377 1,023 1,388 66 836 22 6" 1012 WEALTH, DEBT, AND TAXATION. Table 15.— PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENQES (ESTIMATED) OF MINOR CIVIL STATE OE TEBKltoKY. PAYMENTS rOK EXPENDITURES. Total payments lor expend- itures. General gov- ernment. Courts. Military and police. Fire depart- ment. Miscellaneous protection to life and property. Health conser- vation. 1 Continental United States 9222, 082, 884 S27, 738, 176 S616,450 $4,688,460 f5, 854, 340 8291, 320 81,098,630 North Atlantic division 2 78,061,200 9, 032, 700 141,500 ^"767-500'" 1,429,000 1, 547, 800 166,400 413, 300 New England .S 24,935,900 3,632,700 666, 000 803,800 116, 600 212, 900 Maine 4 3,977,000 1,927,000 2,03.5,000 11,105,000 1,027,500 4,864,400 53,125,300 28, 180, 000 4,315,000 20,630,300 7, 454, ,500 800, 000 325,000 150, 000 2,000,000 37,700 320, 000 5, 400, 000 10, 000 3,000 2,000 3,000 4,100 .54,400 66, 000 76, 000 36,000 6,000 400, 000 45, 000 105, 000 764, 000 110, 000 40, 000 5,000 600, 000 34,800 114, 000 744,000 10, 000 2,000 46, 000 30,000 10, 000 100, 000 10,100 17, 800 200, 400 !S 6 Vermont 7 100,000 3,200 1,400 49, 800 X Rhode Island 9 Connecticut 10 Southern North Atlantic 11 4,000,000 400,000 1, 000, 000 336,300 50, 000 15, 000 400, 000 200,000 164, 000 449,600 400, 030 150, 000 194, 000 403,600 40,000 5,000 4,800 11, 700 100, 000 26,000 75,400 86, 800 12 New Jersey 13 Pennsylvania U 28,200 Northern South Atlantic . . . 15 3,.S(;7,300 173,400 21, 800 144, 900 109, 700 2,100 45, 700 16 .509, .500 311, .500 60, 000 26, 000 1,000 2,500 20, 000 22, 000 10,000 12, 000 1,000 2,000 6,000 17 18 District of Columbia 19 Virginia 461,600 2, 584, 700 3,6.37,200 24,600 73, 800 161, 900 10,600 7,700 6,400 28, 600 74, 300 304, 600 26, 200 62, 600 293, 900 800 300 9,600 4,500 34,200 41,100 5.(1 'I Southern South Atlantic ?,i. 1,011,200 17-.^, 000 1,787,000 287,000 in, 490, 540 58,000 11,900 60,000 32, 000 16,811,200 1,600 800 3,000 1,000 270, 200 60, 000 46,400 170, 000 28, 200 1, 826, 400 8,000 67, 000 200, 000 18, 900 2, 972, 800 7,000 400 2,000 200 64, 200 14, 000 6,100 20, 000 1,000 466, 000 73 South Carolina 24 26 26 Georgia Florida North Central division Eastern North Central 97 69,841,600 10, 286, 000 241,200 1,300,000 2, 1.52, 000 41,700 340,000 75, 000 100, 000 100, 000 26,000 40,000 116,000 98 17, 497, 700 14,800,000 20, 210, 000 8, 474, goo 8,8.59,i00 41,649,040 936, 000 2. 8.50, 000 4, 000, 000 1,200,000 1, 300, 000 6,625,200 6,200 212, 000 350, 000 500, 000 130, 000 108, 000 626,400 287, 000 625, 000 700, 000 300, 000 340, 000 820, 800 6,200 5,000 20,000 10, 000 600 22, ,500 91) Indiana 30 200, 000 20, 000 16,000 29,000 31 Michigan 32 33 Wisconsin 31 8, 673, .500 10, 555, 000 6, 562, 000 2,394,000 1,994,040 3, 202, 000 8, 368, .50(1 10, Slil, ,S24 1,300,000 2, 100, 000 800, 000 500, 000 25,200 200,000 1, 600, 000 769, 776 12, 000 6,000 2,000 80, 000 1.50, 000 75, 000 25, 000 11,400 25, 000 160,000 468, 360 150, 000 200, 000 200, 000 20, 000 15,800 10, 000 226, 000 602, 340 3,000 6,000 20, 000 50, 000 10, 000 10, 000 6,000 5,000 15, 000 87,780 3S 36 Missouri 37 2,000 500 5,000 7,000 23,950 38 39 6,000 6,000 36, 660 40 11 49 1,534,750 2, 577, 000 314, 9.50 667, 800 955, 000 6,327,074 291, 900 6,200 232, 100 226, 500 7,000 44,400 13 160, 000 13, 400 43,500 75, 000 477,875 6,000 75, 000 20, 600 46,600 90, 000 236, 260 75, 000 13, 000 28, .500 110,000 275, 840 1,000 25, 000 44 4S Alabaraa 1,200 4,400 16,000 43, 380 16 6,000 16,950 17 30,350 13 930, 000 993,200 468, 934 1,251,900 2,693,040 11,211,820 3,502,6.50 906, 000 257, 000 405, 150 1,649,500 285, 000 1,249, .500 160, 000 76, 100 44, 775 16, 000 181,000 789, 200 2,000 6, 400 8,250 700 13, 000 40, 000 60, 000 62, 100 11, 960 13, 200 89, 000 516, 200 90, 000 45, 900 4,640 12, 100 123, 000 427, 800 5,000 600 150 1,800 9,400 25, 070 10,000 2,800 1,380 700 28,500 64,750 19 51 fS-' Texas 53 51 383,000 6, 500 195, 100 146, 600 7,900 24, 750 100, 000 25, 000 9,000 199, 000 50,000 73,000 2,000 30, 000 5, 000 6,100 129, 000 25, 000 69,000 50, 000 5, 000 4,700 71,900 15, 000 40, 000 2,000 2,000 2,000 160 16,600 6,000 5,400 56 57 Wyoming 1,000 3,500 5S 900 6,000 2,600 60 6,400 61 339, 000 676, 600 234,000 9, 462, 670 40, 000 23, 000 10, 000 333, 200 30, 000 36, 000 4,000 251, 100 20, 000 18, 000 2, 000 241,200 4,000 1,400 Utah 6, 400 2,600 64 28, 100 14, 570 3,600 170 10, 800 24, 600 2,131,100 1, 714, 270 6, 617, 300 1,114,788 60, 000 27,200 256, 000 208, 475 1,900 2,400 23, 800 21, 900 19, 200 210, 000 93, 246 44, 200 24, 000 173, 000 7,994 4, 200 4,800 16, 600 101, 603 66 ' Not included in continental United States. EXPENDITURES AND REVENUES. 1013 DIVISIONS OTHER THAN CITIES HAVING A POPULATION OF OVER 8,000 IN 1900, BY STATES AND TERRITORIES: 1902. PAYMENTS FOR EXPENDITURES — Continued. Sewers, drain- age, and other sanitation. Street lighting. 3ther highway expenditures. Charities. Care of insane. Penal institu- tions. Education. Parks and recreation. Agriculture. Interest. $1,836,600 $4,153,076 $34, 615, 487 J5, 887, 657 S696,'700 S102, 000 887,137,900 $342, 860 $9, 770, 500 1 672,200 1,427,600 15, 925, 000 4,876,900 468,000 5,700 25, 173, 000 141,300 3,800,000 2 329,000 650,600 4, 125, 000 1,526,900 288,000 5,200 5, 373, 000 84,100 2, 026, 000 3 25,000 10,000 1,000 200,000 22,800 70,200 343,200 50, 000 25,000 5,000 400,000 46, 600 124,000 777,000 700, 000 600,000 575, 000 1,000,000 250, 000 1,000,000 11,800,000 500,000 60, 000 76, 000 700, 000 20,900 181, 000 8,350,000 80,000 5,000 5,000 100, 000 400 47, 600 230,000 1,000 2,000 925, 000 480, 000 860,000 1,750,000 278, 000 1,080,000 19, 800, 000 6,000 10, 000 1,000 50,000 5,000 12,100 67,200 125, 000 100, 000 80,000 1, 000, 000 70, 000 6.50,000 1,775,000 4 5 6 1,000 1,200 7 8 9 500 10 250,000 85,000 58,200 177,700 460,000 75, 000 262,000 282,100 5, 400, 000 400, 000 6,000,000 556, 200 3,000,000 100, 000 250, 000 41,400 60,000 9,000,000 1,800,000 9,000,000 2, 181, 200 40, 000 10,000 7,200 12, 100 1,000,000 175,000 600, 000 666,000 11 12 180, 000 38,700 .500 18,300 13 14 56,500 115, 600 211, 000 21,400 11, 600 16,700 1,756,000 6,600 320, 000 15 10, 000 9,000 10, 000 20,000 40, 000 86, 000 ,600 200 200,000 20,000 60, 000 16 800 17 IK 20,600 17,000 121, 200 13, 100 72,500 166,500 16, 000 120,000 346, 200 7,900 12, 800 20, 000 2,000 8,800 22, 100 2,900 12, 800 2,600 55, 000 1, 600, 000 426,200 2,400 3,200 6,500 165,000 85,000 845, 000 19 91) 21 48, 000 16, 000 40,000 17,200 731,400 66, 000 37,200 60,000 14, 300 1, 950, 000 85, 000 35, 900 176, 000 49, 300 16, 235, 000 2,500 1,000 15,000 1,500 442,240 10,000 1,200 10, 000 900 51,300 76,000 71,200 280, 000 4,500 130,000 60, 000 135, 000 20,000 22 500 23 2,000 24 2,100 37,600 25 51,150,000 130,200 8,275,000 26 606,000 ■ 1,480,000 10,900,000 377, 700 81, 800 31,600 30, 826, 000 111,800 1,645,000 27 100, 000 125, 000 250,000 60, 000 71,000 125, 400 280, 000 400,000 400, 000 150,000 260,000 470, 000 2, 200, 000 1,600,000 8, 400, 000 1,300,000 2,400,000 5,335,000 12, 700 150, 000 15,000 100, 000 100, 000 64, 540 4,600 22,200 10, 700, 000 6, 175, 000 6, 760, 000 4,000,000 3, 200, 000 20,325,000 19,800 10, 000 50, 000 20, 000 12,000 18, 400 610,000 235,000 300, 000 850,000 150, 000 1,630,000 ?X 29 20, 000 5,000 1,700 20,000 6,000 4,000 300 6,000 311 31 .3? 3,'* 1,500 80, 000 3,000 5,000 900 10,000 25,000 147,400 75, 000 150, 000 100,000 26, 000 2, 200, aoo 1,100,000 600,000 20, 000 216, 000 60,000 1, 160, 000 785,087 40, 000 5,000 12, 000 2,000 3, 800, 000 4, 500, 000 3,600,000 1, 275, 000 1,350,000 2,210,000 3, 590, 000 3,447,700 5,000 5,000 200, 000 115,000 180, 000 76, 000 100,000 260, 000 710, 000 1,037,000 34 36 20,000 85 . . 87 40 5, 000 2,600 23, 617 1,400 5,000 2,000 11,460 38 10,000 110,000 214,476 2,000 2,000 37, 800 39 4ft 48, 400 41 34,400 97, 700 815, 000 6,550 20, 600 11,700 1,951,700 1,400 440,000 4? 5,000 4,000 5,400 20, 000 118, 000 20, 000 7,100 16,600 56, 000 116,775 75,000 88, 000 142,000 65,000 470,087 5,000 150 400 1,000 17,067 15, 000 1,000 8,000 3,700 4,000 26, 100 1,725,000 91,400 70, 300 65, 000 1, 496, 000 125,000 70, 000 115,000 130, 000 597, 000 43 1,400 44 1,600 4,000 22, 800 45 46 10, 050 47 60, 000 3,800 32, 000 22,100 6,075 7,700 49,900 278, 900 60, 000 135,000 S2, 187 12, 900 230,000 1, 114, 200 5,000 600 467 1,000 2,700 1 240,000 48 1,200 106, 000 90, 000 800,000 500, 000 6,186,000 40,000 : 49 1,650 3,100 6,300 47,800 50 51 4,400 44,800 107,800 1,900 20,500 2,700 47, 000 11, 000 3,500 21, 600 300 270,000 998, 500 »> ,53 25, 800 106, 700 381,400 1,500 906, 000 12, 000 306, 000 54 e, 000 20,000 6,000 5,600 71,100 5,000 31, 500 80, 000 10, 000 3,400 288, 000 50,000 96, 600 460, 000 50, 000 55, 000 20,000 150, 000 30, 000 103, ,500 ,55 56 2,000 12, 800 5,000 5,000 1 250, 000 206,000 1,800 10, 200 ,57 1,600 1 .58 59 600 300 350, OOO 2,700 60 20, 000 10,500 1,000 140, 700 40, 000 66, 600 1,000 686, 200 40, 000 60,000 61 4,500 600 77, 000 600 300 150, 000 200,000 3, 930, 000 2,700 f,'f. 3,600 j 63 1,400 2,700 33,100 1 586,000 1 64 l65 10, 200 3,900 62, 900 29, 973 25,700 12, 000 103,000 39, 090 160, 000 83, 200 458, 000 43,486 1,300,000 1,200,000 1, 430, 000 145, 282 1,100 150,000 100,000 ! 66 1,400 106, 283 2, 700 32,000 866 335, 000 75,670 67 68 1 1014 WEALTH, DEBT, AND TAXATION. Table 15.— PAYMENTS FOR EXPENDITURES AND RECEIPTS FROM REVENUES (ESTIMATED) OF MINOR TERRITORIES: PAYMENTS FOR EXPENDITURES — Continued. Total revenue receipts. GENERAL REVENUE RECEIPTS. STATE OR TERRITORY. Industries. Invest- ment expenses. Outlays. All other. Total. From taxes. General property. Special property and business. Poll. 1 Continental United States North Atlantic division $4, 251, 700 $3, 440 *31,451,000 S2, 246, 700 t219, 304, 262 8204,863,110 J165,412,910 tl, 204, 100 86,428,975 2 1,7-16,900 1,000 9, 969, 000 1,123,900 77,305,300 71,579,000- 67, 660, 000 1,178,600 1,784,600 3 842, 900 ! 1, 000 3,698,000 529, 700 24,729,800 21,408,300 17,160,000 1,119,900 684,600 4 200, 000 30,000 56, 000 400,000 5,900 151,000 904, 000 300,000 130,000 200,000 2, 000, 000 179,000 889, 000 6,271,000 15,000 50, 000 6,000 400, 000 12, 800 46, 900 591,200 3,948,000 1,884,000 2,033,100 11,086,000 982, 200 4, 796, 500 62,575,600 3,621,000 1, 800, 000 1,637,100 9,766,000 914, 900 3, 769, 300 60, 170, 700 3.000,000 1, 500, 000 100, 000 150,000 100, 000 30,000 fS New Hampshire 1,260,000 8, 000, 000 800, 000 2, 600, 000 1,000 800,000 600,000 4,600 50, 000 1,100,000 n <) 69, 900 10 Southern North Atlantic 40,500,000 58,700 500, 000 200, 000 204,000 411,600 28, 120, OdO 4,206,000 20, 2,50, 600 7,360,510 27,070,000 j 3,645,000 19,455,700 ' 6,377,160 23, 500, 000 600,000 100, 000 600,000 114,500 T> 700, 000 25, 000 2,671,000 60.200 2,000,000 15,000,000 4, 843, 000 60, 000 8,700 5,000 IS 14 South Atlantic division NorthernSouth Atlantic 600 1, 625, 600 134,000 44, 300 15 146,500 ! 666, 500 3,861,930 3,374,680 1 441,500 237, 500 1 2,763,000 5,000 25, 600 Ifi 20,000 35, 000 125,000 80, 000 608, 600 317, 600 280, 000 200, 000 5,000 15, 000 1*^ l^t 36, 100 55 100 42, 500 419 000 3,900 Of. ,inn 460, 780 2,676,160 3,498,580 392,630 1 2 303 0.60 233,000 2. 0.50. 000 2,900 22,600 89,000 ■Of) Southern South Atlantic — 265,000 ; 600 ll 3,002,480 " 2,080,qOO 68, 000 600 19 500 971,000 464, 580 1,786,000 277,000 110,011,800 789,500 . 404, 980 1,548,000 260,000 106, 508, 000 570,000 200, 000 1,110,000 200, 000 89,010,000 28, 000 6,000 50, 000 6,000 3, 310, 000 OQ SO 800 7 100 o,| 175^000 2,, 500 1,313,300 400,000 40,000 69, 300 28, 600 13,010,000 : 762,000 ■o^ 26 North Central division Eastern Korth Central 1,800 20, 600 1, 109, 300 1,800 68,842,300 16,902,800 14,780,000 20, 190, 01)0 8, 105, 000 8,864,600 41,169,500 8, 445, 000 10, 625, 000 6,467,000 2, 378, 000 1,977,000 3,020,000 8, 357, 600 10,480,962 66, 427, 300 .56,610,000 1,950,000 539,000 176, 000 150, 000 200,000 45, 300 204, 000 75, 000 40, 000 40, 000 12, 000 12,000 10, 000 15, 000 403,400 1,800 1,413,000 2, 000, 000 3, 260, 000 500 000 73, 200 100,000 100,000 inn nnn 1.5,906,100 14,126,000 19,610,000 7,215,000 8,571,200 40, 080, 700 14, 110, 000 12,000,000 17,000,000 6,000,000 7,500,000 32,400,000 600,000 350, 000 400,000 800, 000 400,000 1,360,000 or) o-| OO 7.50>00 76! 000 5,097,000 313,800 600 000 1 10 000 33 Western North Central 20, 500 ^'1 8, 296, 000 10, 09.J, 000 6,333,000 2, 335, 000 1,902,200 2,963,000 8,167,500 9,600,7,50 7,000,000 8, 600, 000 4,500,000 2,000,000 1, 400, 000 2, 000, 000 7,000,000 5,714,910 200, 000 500, 000 100, 000 60, 000 100, OHO 10, 000 400, 000 107,975 1, 800, 000 900,000 400, 000 9d7 nnn 250, 000 20, 000 25,000 8,800 IS, 000 07 S'' 9q 400.000 ■10 750, 000 2,500 South Central division Eastern South Central 40 '^ 703 400 lis ^nn 4?. 115, 800 661, 100 70,400 4, 479, 800 4,276,600 1,885,000 65,800 |9 40, 000 25, 100 40,700 10, 000 287, 600 200, 000 62, 400 26, 000 10, 400 30,000 6. 000 2,637,000 341, 900 660, 900 960, 000 6,001,162 2, 467, 000 296,900 582, 700 930, 000 5, 324, 150 600, 000 160, 000 326, 000 800, 000 3. 829 910 ■ 16, 000 3,300 17,500 30,000 42,176 10, 000 109, 000 300, 000 46 47 Western South Central 40 2,042,000 ' 47,900 48 49 50 51 5^ 5,000 11,200 1,,500 14, 900 2.56, 000 370, 600 200, 000 476, 000 257, 000 310, 000 .. 927, 000 992, 700 296, 282 1,177,870 2,607,300 14, 145, 700 893, 000 864, 200 291, 180 1,104,770 2,171,000 11, 798, 200 700, 000 380, OOO 249, 910 800,000 1, 700, 000 8, 185, 000 1,700 11,075 3,400 17,700 111,900 h. 200 40 800,000 41,000 4,113.000 108.500 905, 000 100, 000 14,000 45. 400 3,436,700 3, 328, 900 2,450,000 106,000 _, 160,000 886, 000 242, 000 407, 900 1, 624, 800 276,000 1,231,100 840, 000 232,000 390, .500 1,600,400 266, 000 1, 127, 300 700, 000 150, 000 250, 000 1,150,000 200, 000 1 720, 000 75,000 5,000 56 57 58 5't Idaliu 160, 000 96, 000 4,600 81,400 800 449,000 1 9,600 60, 000 36, 000 432,000 , 800 25,000 1,000 6,900 60 31, 100 26,000 6,100 120, 000 300, 000 12,000 2,806,000 335, 100 6''6, 000 290, 100 619. 200 200, 000 460, 000 60,000 6, 015, 000 100 5,800 800 63 220,000 '' 218,000 9,478,900 7.342.000 24''), 600 62.300 2,179 200 33, 300 29,200 183,000 59, 648 330, 000 5, 000 201,000 7,200 2, 275, 000 60, 100 172,385 31.099 1 . 962. 400 1, 600, 000 975, 000 2,440,000 561,470 1,713,900 1! I,,525i406 6,686,800 ' 3,864,200 ! 1,120,040 1 907.288 164,907 1 Not included in continental United States. EXPENDITURES AND REVENUES. 1015 CIVIL DIVISIONS OTHER THAN CITIES HAVING A POPULATION OF OVER 8,000 IN 1900, BY STATES AND 1902— Continued. GENERAL REVENUE KECEIPTS— cuntinued. From interest. roMMKK<'rAL REVENUE RECEIPTS. Prom liquor licenses. From other licenses and permits. From fines and forfeits. From sub- ventions and grants. From do- nations and gifts. All other. Total. 814,441,162 6, 726, 300 From special assessments. Depart- mental re- ceipts from fees and charges. From privileges. From industrial income. All other. 87,290,500 81,971,510 81, 574, 678 821,165,300 7,657,900 8703,070' 331,700 $112,067 16, 700 8496,463 84,129,150 82,741,205 8121, 374 86.932,900 820,000 1 2, 437, 100 273,900 238, 500 293, 400 "" 233,200' 7.56, 100 1,241,000 75, 200 3,347,600 10,000 2 537, 100 63,900 148,500 1,457,900 233,600 2, 800 3,321,500 327, 000 84, 000 496,000 1,320,000 67, 300 1, 027, 200 2,404,800 1,0.50,000 ,560, 000 794,800 983, 380 227, 100 800,000 33, 600 1,9.57,600 10, 000 3 3,000 5,000 12,900 15, 000 13,000 15, 000 210, 000 8,000 10,000 23,500 60,000 2,100 54,900 90, 000 400, 000 50, 000 150, 000 25, 000 32,900 800, 000 6, 200, 000 10,000 5,000 4,100 200,000 6,000 8,500 98, 100 50,000 10, 000 13,000 100,000 25, 200 35, 000 60,200 2,000 25, 000 24,000 90, 000 400, 000 21,000 300, 000 384,000 250, 000 60,000 339, 000 750,000 7,600 561,000 1,390,000 4 60,000 86, 600 176,000 65, 500 170,000 1,900,000 6 7 ,^ 9 10 1,000 54,000 60, 000 5,200 115, 900 629, 000 20, 000 8,300 5,300 41, 600 800 1,000 13,900 10, 000 1,000,000 400,000 600,000 374, 300 20,000 40,000 150,000 440, 700 20,000 20, 000 50, 000 145, 700 2,000,000 1,000,000 3,200,000 442, 900 30, 000 25, 000 43, 100 4,600 25, 000 20, 000 15, 200 38, 700 200, 000 100, 000 229,000 200, 050 12.5,000 100, 000 159,000 126, 300 700,000 300, 000 390,000 616, 800 264,400 11 10, 000 3,900 6,460 40, 000 1,600 1,600 12 13 14 182, 300 132, 100 46, 100 215, 900 1,600 3,280 487,260 67, 000 80, 000 15,500 158, 0.50 49, 300 15 4,000 6,000 2,500 4,000 150,000 2,500 ■>, 000 2,000 20, 000 20, 000 5,000 8,000 40,000 60,000 16 25, 000 17 18 38, 300 119, 000 192, 000 95,400 26, 700 308, 600 6,400 33, 200 99,600 16, 000 47, 400 227,000 250 1,250 3,100 380 2,900 3,180 68, 1.50 272, 100 496, 100 181,500 69, 600 238,000 17, 000 4, .503, 800 2,66b 9, .500 . 23,200 450 117,600 42, oeo 9, 300 27, 000 77, 000 1,.500 66, 400 118, 000 352,400 19 20 21 22 23 76,000 51,000 58, 600 175, 000 24, 000 418,200 27,000 17, 600 40, 000 16, 000 638, 100 36, 000 122,000 70, 000 2,600 600 5,000 1.5,200 3,000 10, 000 i.5,'666' 11,000 1, 530, 100 24,000 10, 000 40,000 3,000 1, 042, 700 1,.500 135, 000 34,400 180,000 3,000 1,812,000 ISO 3,000 100,000 lb, 000 3, 044, 800 24 26 8, 705, 000 330, 700 30, 700 30, 700 1,500 118, 500 600 26 1, 937, 000 196,300 167, 600 4,300,000 235, 700 38, 700 20, 000 60, 000 30, 000 97, 000 96, 000 3,416,000 996, 700 655, 000 580, 000 890, 000 293, 300 1,088,800 160, 000 430, 000 134,000 43,000. 74,800 67, 000 190, 000 880, 202 85, 500 988,800 204,000 300,000 250, 000 100,000 134,800 .541,300 795,200 86, 200 150,000 100,000 400. 000 60, 000 247, 500 600 1,-545,000 189,000 200, 000 1, 200, 000 30,000 318, 000 1,107,800 14,800 40, 000 100,000 25, 000 16, 500 221,900 52, 100 15,000 60,000 30,000 10,500 470,500 1, 000. 000 1,600,000 800, 000 800, 000 200, 000 4, 405, 000 7,000 5,000 30,000 40, 000 3, .500 33, 000 500 700, 000 200,000 200, 000 3.50, 000 95,000 267,000 28 29 30 HI 29, 200 32 33 300, 000 300, 000 170, 000 . 10,000 20, 000 80, 000 15, 000 60, 000 15,000 25, 000 7,500 8,000 350, 000 367,078 760, 000 725, 000 1,400,000 260, 000 360, 000 600, 000 320, 000 2,302,600 20, 000 6,000 10, 000 8,000 20, 000 250, 000 40, 000 15, 000 66, 300 25,000 125, 000 178, 300 25, 000 120, 000 36,000 6,000 8,500 12, 000 40, 000 162, 465 100,000 50, 000 50, 000 22, 000 34 3,1 50, 000 36 37 38 39 37,800 300,000 6,900 30,000 75,000 495, 310 5,000 20, 000 22,670 5,000 5,000 35,063 26,874 25, 000 20,000 477,500 40 .577,200 13, 207 41 =-.-==. - 42 43 44 45 163, 200 234,800 96, 200 1, 826, 600 5,000 203,200 70, 000 45, 000 68,200 20, 000 677, 002 5,000 10, 000 47, 200 141, 000 75, 000 21, 600 41,600 25, 000 414, 000 50,000 24, 800 130, 000 30, 000 260, 510 22,000 16,700 32,500 25, 000 270,878 1, 700, 000 70, 500 36, 100 20,000 475, 900 5,000 5,000 5,000 16, 000 44, 000 45, 000 42,000 10, 000 336,500 26, 200 5,000 115,265 5,000 108, 300 26, 874 46 17, 670 13, 207 30,063 47 125, 000 143, 000 50, 000 151,000 14,110 6,700 38, 700 343, 400 8,000 102,000 14, 378 29,600 117, 000 185, 300 34, 000 128, 500 5,102 73,100 436, 300 2,347,500 2,000 16, 900 1,163 300 9,700 10, 800 5,000 12, 000 25,000 865 26,000 61,400 165,800 45, 300 20,000 13, 900 1,700 21,900 279, 000 679,000 48 49 60 51 52 .53 .54 55 56 76, 900 12, 300 72,700 1,707 1,374 65,000 81, 000 857, 100 200, 000 200,000 2,057,000 170 5,100 13,500 24,900 70, 700 1, 464, 600 11, 500 45, 000 25, 500 17,300 10,000 338, 600 117,200 65, 100 237,000 25,000 106, 800 22, 100 34, 400 25, 000 25,000 26, 600 223,000 40, 000 103, 000 20,000 25, 000 2,400 41,800 25, 000 61,100 20, 000 2,0(0 12,500 20, 600 45, 000 10, 000 17,400 24, 400 10,000 103, 800 45, 000 ,56, 800 2,000 2, 136, 900 216, 800 1,88, 500 1,731,600 212, 752 20,000 5, 000 5,000 900 24,400 10,000 15, 500 20, 000 25,000 5,000 100, 000 137,000 2,100 14,400 57 58 59 65,500 160, 000 1,800 10,000 10, 000 48, 300 3,000 37, 000 60 30,000 63, 000 10,000 416,500 40, 000 6,100 15, 000 165, 100 10, 000 62,500 3,00J 64, 700 10, 000 3,500 2,000 105,000 35, 000 2, 000 61 30,000 130, 000 1,660,000 1,800 48, 300 3,000 6'^ 63 11, 700 10, 000 10. 000 5,800 1,394,200 14, 300 607, 600 10, 000 64 66,600 86, 000 263, 000 14,900 21, 200 129, 000 120,896 1,000 43, 200 20, 500 37, 274 260, 000 400, 000 1, 000, 000 10, 000 39, 600 .51,700 1,303,000 6,300 1,900 96, 800 49. 657 1,000 1,200 12, 100 160,000 130,600 317, 000 147, 460 10, 000 65 3,100 2,700 15,635 66 1,700 67 22, 741 6S 1016 WEALTH, DEBT, AND TAXATION. DETAILED STATEMENT OF PATJIENTS, RECEIPTS, AND ASSETS OF COUNTIES. In this section of the report are presented eight tables showing the financial transactions during the fiscal j^ear 1902, of the counties of the nation, and their principal assets at thi close of that year. These are the onlj' tables relating to the financial transactions and assets of municipalities that are given in this volume in detail. Similar tables relating to cities containing over 25,000 inhabitants are presented in Census Bulletin 20, and those relating to cities containing over 8,000 and less than 25,000 in Bulletins 20 and 45. The financial statistics of those bulletins were compiled and published under authority of the same act of Congress as are those of this volume. They constitute, in fact, a part of the Census statistics of Wealth, Debt, and Taxation, and are summarized in Tables 13 and li of this part. The detailed tables of county expenditures and reve- nues not having been previously published are here given in detail. The county statistics included in this section are for all states and territories with the exception of the Dis- trict of Columbia and Rhode Island. Neither of these political divisions has any count}' organization "for which reports can be properly presented in these tables. The District of Columbia is coextensive with the city of Washington, and all of its payments and receipts are included with those of the large cities. In Rhode Island the county is a geographic unit without self government as a political organization, and is for court purposes onh', all expenses being paid by the state. SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES. Table 16 gives, by states and territories, a summary of all payments and receipts of the counties during tBe year, and separate statements of the general treasury cash and the cash belonging to the county .sinking, in- vestment, and public trust funds at the beginning and close of the year. Table aO gives the same information by counties. The larger amounts of sinking, invest- ment, and public trust fund cash were reported by the counties of the North and South Central states, and only very small amounts by those of the North and South Atlantic divisions. The total assets of the county sink- ing funds, including cash on liaiid, are shown by states and territories in Table 11, and l)y counties in Table 16, of Part 11 of this report— the section dealing with public indebtedness. An exhibit of the assets of investment and public trust funds, including their cash on hand, is presented in Tables 19 and 23 of this section. Table 16 includes all payments and receipts of coun- ties during the fiscal year 1902— those classed as tem- porary as well as those referred to in the Census financial reports as corporate. From these reports all transfers have been eliminated with the possible exception of small amounts of interest paid to and received from the sinking, investment, and public trust funds. It is probable that such transfers constitute but a small fraction of 1 per cent of the aggi'egate payments and receipts other than those on account of loans, and do not afiect any conclusion which may be deduced from a stud}' of the figures relating to county expenditures and revenues as the same are presented in these tables. PRINCIPAL COUNTY PAYMENTS AND RECEIPTS. Table 17 gives, by states and territories, an exhibit of the principal county payments and receipts, and Table 21 presents the same by counties. Payments are classified under three general heads — those for expenses, outlays, and loans. Payments for expenses are classified under nine heads, which were made to conform as closely as was practicable to a more elaborate and detailed classi- fication adopted in the statistics of municipal expenses in Census Bulletins 20, 15, and 50. The governmental finances of counties are so difi'erent from those of cities that their classification could not be made identical. The payments for outlays are arranged in the table under three general heads, for which the same remarks may be made as those just made concerning expenses. Comparing the payments for loans and the receipts therefrom, during the year 1902, for the 2,800 counties as shown in Table 17, it is found that their aggi'egate payments for the liquidation of debt were less than their receipts by 13,826,734; payments being 130,720,333, and receipts $31,547,067. This excess of receipts from loans over payments of debt obligations explains largelj'' the excess of all countj' receipts over all count}' pay- ments, shown in Table 16. In connection with the text for Part II of this re- port, page 215, there are presented certain com- parisons between the annual interest charge of the funded debt of counties, outstanding at the close of the fiscal year 1902, and the payments of interest by coun- ties during that year, which are shown in Table 17. The attention of the reader is called also to the com- ments relating to certain other payments and receipts of states, counties, and minor civil divisions given on page 964 of this report. Sjx-'fiiil proj'eriy iriid hui1,034 501, 595 3, 808, 264 6,215,328 3,. 328, 847 19, 682, 752 4,768,115 3, 812, .563 8,0.56,037 3,047,037 269, 451, 846 CASH ON HAND AT CLOSE Or YEAR. General treasury. 2S72,464,223 7,602,945 1,166,8 340, 643 224, 739 3,009 516, 682 82,833 6,436,139 2, 859, 187 1,039,073 2, 637, .879 3, 883, 027 1,686,338 141,648 542,403 676,434 425,853 6(39, 217 549, 213 876, 816 261,443 23.3,870,009 167,304,774 ; 2 17,743,402 58,577,366 29, 073, 014 54, 734, 828 14,513,661 10, 406, 916 102,147,071 20, 330, 2.36 25,14.3,881 16, 224, 647 6, 032, 520 7, 876, 974 10, 970, 7.53 16, 668, 060 63,441,813 8, 194, 317 6,467,676 1,283,476 2 910, 347 887, 587 16, 126, 607 2, 490, 131 3,093,616 2,615,495 1,162,496 1,237,469 3,041,767 2,495,6.34 9,266,814 29,022,775 2,833,271 9, ,512, 908 7,519,410 6, 507, 753 5, 482, 704 .34,419,038 5,0.33,664 6, 870, 817 2, 874, 125 3, 867, 667 16, 772, 765 66, 014, .509 23,238,838 6, 666, 069 3,165,400 1,279,724 11,7.52,743 1,384,912 6,414,664 1,820,906 3, 564, 518 1,029,240 .36,361,007 11,281,618 4,994,048 20, 086, 341 597, X25 1, 102, 627 451 , .*1 0,50.9.55 6, 433, 543 Sinking, in- vestment, and public trust funds. Total pay- ments, and cash on hand at close of vear.i CASH ON HAND AT BEGIN- NING OF YEAR. General treasury. 86,471,556 420, 599 26, 319 26,367 '""962' 394, 280 6,164 33, 660 355,466 3.32, 621 94,844 ,33, 209 173, 768 12,883 116, 127 9, ,800 34, 958 3, 517, 100 2S569,.337^418 67, 119, 146 7, 884, 976 1, 128, 581 1, 267, ;38 3S, 388 4, 156, ,303 1,297,666 .59,234,170 23,983,091 14,831,725 20, 419, 3.54 36, 926, 202 14, 872, 993 643, 243 4, 6.55, 236 5, 886, 606 3, 787, 909 22,053.209 5, 290, 215 4,477,903 8,941,653 3,343,438 2 306,700,039 1,965,994 i, 875, 255 13,816 31,799,530 19,706 72, 714 60, 230 1,551,106 66, 785, 487 37, 340, 220 56,038,008 2 15, 357, 807 .11,. 353, 733 119, 824, 784 111,476 399, 950 167, 220 133, 498 300, 108 114,418 324,436 1,616,6.53 22,931,843 28,6.37,446 18,007,-362 7,318,514 9, 414,. 561 14, 126, 938 19, 388, 130 74, 225, 280 369,048 .32,225,094 637, 975 1, .545, ,594 103,713 1, 112, ,585 .3,033,646 17,841,428 181,918 88,754 21,986 76, 390 1,147,605 5, 925 9,111 69, 192 1,063,377 610,814 10,292,661 8,710,791 6,981,603 6,240,049 42, 000, 186 6,677,564 7,425,522 2,977,868 .5,049,444 20, 869, 788 84, 366, 761 7,074,-346 .300,084 30,613,268 4,077,373 761,936 611,948 1,442,615 290,475 1,109,680 212,. 360 30,652 64, 356 2,716 9,9.55,792 ,3,937,987 1,791,072 13,249,714 1,678,103 7,628,061 633,025 i 1.34, .578 I 342,077 \ 258 2,920 539 2,917,726 806, 377 5,933,299 27, 701 "i79,'3i2 2,454,189 3,702,016 1,371,866 16,225,422 14,227,045 6,800,425 26,197,9.52 2$65, 784, i 7,114,042 9&8,049 360, 547 187,428 3,379 336, 517 111,178 6,12.5,993 2,288,986 666, 050 3, 170, 967 3,436,271 1,. 385. 793 Sinking, in- vestment, and public trust funds. Receipts. S6, 715, ; 319, 170 20, 285 18,160 "2,'i36 298, 885 5,202 81,780 211,903 240, 780 70, 351 478, 680 635, 604 301, 158 457, 9.56 543,632 833, 74S 215,143 231,564,611 2 16,623,639 6,891,848 5,743,764 1, 162, 186 2 1,014,991 810, 860 15,940,872 2,483,987 3,203,703 2,315,903 1,167,923 1,281,691 2,963,719 2, 533, 946 7,694,460 2,662,066 460, 005 1,119,083 440, 661 632, .307 5,042,404 547, 189 1,210,015 5,216 905,430 2, 374,. 5,54 16,975,714 6, 709,. 391 3,965,816 644,271 495, 266 1,269,851 344, 197 910, 097 490,268 97,414 322,425 8,356,226 2, ,375, 811 773,616 6, 206, 799 100, 639 26,571 102, 656 13, 365 77,746 3,000 8,546 ,274,569 1,622,991 9,648 ! 1, 624, 676 16,0.58 37,846 34,864 1,651,578 100, 735 427,418 211,261 110, 788 237,512 126,667 437, 197 327,014 147, 264 132,444 3,812 43, 604 60, 632 996, 378 488, 192 273, 723 207, .322 33,629 31,964 14, 114 208 13,516 390 .54,661 $497, 998, 236 1 The same as the total of cash on hand at beginning of year and receipts during year. 2 Excludes Macomb county, Midi., for which no statement of ca.sli on hand was oiitainable. a Including cash balances of state school funds in custody of counties. 69,685,934 6,876,642 769,884 1,079,710 32,009 3,818,651 1, 186, 388 52,809,292 14,083,895 17,036,494 33,249,151 13,. 349, 076 572, 892 4,065,641 5, 260, 363 3,460,180 19,900,076 4,818,896 3,8.56,626 8, 104, 906 3,119,749 272,022,064 169, 789, 730 30,071,891 54,869,764 14,466,075 10, 508, 009 102,232,334 20,347,121 25,006,325 15,480,198 6, 049, 803 7,895,348 11,036,-5.52 16,416,987 65, 138, 242 29, 246, 024 9,686,392 7,469,264 6,5.37,130 6,664,238 35, 892, 218 6, 130, 375 6, 206, 953 2,972,652 4, 083, 382 17,498,856 67,902,845 23,030,1.54 .5,782,664 3,260,187 1,296,416 11,957,899 1,332,998 6,603,850 1,963,723 3,591,086 1,049,041 37,668,841 11,796,573 6, 026, son 20,846,459 1020 WEALTH, DEBT, AND TAXATION. Table 1 7.— PRINCIPAL COUNTY PAYMENTS AND STATE OR TERRITORY. PAYMENTS FOK EXPENSES. Total. General government. Courts. .Tails. Boards of health. 1 $176,626,532 860,263,168 $21,178,396 $7, 297, 737 .$1,898,769 North Atlantic division 2 26, 767, 036 7, 966, 144 5,243,221 2,458,106 47,952 3 3,817,273 792, 876 1,113,056 767,880 1,806 Maine 4 694,682 666, 742 17, 660 2,221,649 181,607 73,422 14, 151 451,607 232,863 83,213 88,384 33,068 2,146 508, 103 5 r. Vermont 7 Massa,ch,iisetts 794,623 1,806 q 316, 740 21,949,762 72,129 7,173,268 2,356 4,130,166 136, 179 1,690,226 10 46,146 New York n 7, 766, 639 4,802,240 9,391,883 19, 642, 612 2, 989, 537 982,539 3,201,192 3, 304, 773 1,383,857 859,606 1,886,803 1, 868, 447 732, 112 288, 496 669, 618 659,905 11, 399 13,405 21,342 177,341 1? New Jersey 13 Pennsyivania 14 Nortliern South Atlantic. 15 7,937,312 1,676,601 612, 508 196, 293 103,906 Delaware Ifi 412, 108 2,693,055 120, 428 482, 523 41, 274 313, 165 50, 658 48,681 784 .34,218 17 Maryland.. . . 18 IP 3,020,078 1, 812, 071 11,606,300 492,646 481, 004 1, 728, 172 147, 033 111,036 1,2.55,939 26, 633 70, 321 463,012 36,874 32,030 73, 436 ■'O West V^irginia ^1 North Carolina 99 3, 188, 878 2, 248, 772 4,476,038 1,692,612 62, 903, 671 486,095 315,488 2 632,282 294, 307 24,066,281 222, 087 206, 451 684,100 144,301 8,026,887 79, 043 73,156 2 221,432 89,981 2,215,959 46,709 2,049 22, 646 3,132 956, 066 9^ 94 ■Jfl ?r. Eastern North Central. . . ?7 3,5,440,831 14,3^,012 4, 398, 961 1, 507, 477 463,696 Ohio 9S 11,601,681 7, 361, 196 7,993,371 4, 580, 604 4,004,079 27,462,740 4, 268, 010 2, 896, 009 3,512,990 2, 184, 884 1, 508, 059 9, 705, 269 1, .305, 059 611,798 1,422,103 .572, 712 487,289 3, 626, 926 291, 642 221,120 3.53, 043 181, 777 459,896 708, 482 ?q Indiana 92, 445 137,342 185, 752 38,056 501, 470 sn 31 H? 3S Western North Central rs4 3, 248, 571 7, 462, 875 6, 716, 786 1,662,468 1, 794, 855 3, 792, 696 3, 894, 489 33, 444, 814 1,102,690 2, 167, 434 1, 741, 609 6,87, 889 828, 719 1, 677, 234 1,499,694 6, 670, 347 770, 156 913, 584 7.86, 317 193, 366 231,216 306, 166 427, 131 3, 216, 822 131,997 190, 827 149, 923 30,143 27,488 67, 160 110,954 1,178,005 104, 462 203, 214 60,273 30,236 27, 676 23,633 52, 076 380,480 ■^"i Iowa 3fi Missouri 37 3S 3P 40 41 49 1.5,756,117 2,776,774 1,469,808 594, 930 232, 341 4? 4,752,601 4, ,558, 226 3,261,873 3,183,417 17, 688, 697 667, 472 674, 067 669,563 866, 682 3,893,573 136, 573 494, 861 .546,366 283, 008 1,757,014 133,267 222, 870 160, 195 88,698 583, 076 61,709 96, 638 46, 690 27,404 148, 139 'Il 45 40 47 4S 2, 481, 819 3,634,411 977,973 1,380,631 0, 213, 963 33,86.8,600 563,333 510, 378 211,626 554, 937 2,053,300 8, 256, 013 320, 019 487, 8,32 36,430 116, 790 796, 943 2,824,019 115,858 78, 810 255 48,347 3.39, 836 786, 762 21, 556 1,910 4,500 30,893 99, 281 337, 921 4Q 50 51 5'' Texas 51 11,898,569 2, 874, 661 1,194,919 320, 460 137, 176 2,557,424 1, 739, 058 539,040 6,408,961 664, 076 2,197,804 750, 227 449, 713 218, 486 1,306, .334 149,901 907, 440 372, 706 72, 793 61,033 567, 413 130, 974 236, 237 79, 766 17,501 19, 734 163, 230 40,219 73,023 63,063 18, 197 14,769 39, 464 1,703 33,694 50 59 1,003,185 764, 652 429, 967 19, 772, 137 288, 573 377, 832 241,0.36 4, 474, ,512 129, 842 61, 1.36 46,259 1,392,863 37, 660 17, 7.32 17, 746 392,2^4 16,311 12, 074 6,309 167,061 (J9 TTtah 03 64 Pacific G5 3, 499, 444 2, 400, .164 13,872,329 1,071,641 .596, 994 2,805,877 360, 448 139, 628 886, 787 41,077 19, 226 331,981 4li, 812 38, 336 81,903 67 1 Including certain payments for libraries. 2 For some counties, expenses for jails are included with thosi.' for general government. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. RECEIPTS, BY STATES AND TERRITORIES: 1902. 1021 PAYMENTS FOR EXPENSES — Continued. P.4.YMENTS FOB OUTLAYS. Charities. Road.s and bridges. Scliools. Interest. All other. Total. Schools. Roads and bridges. $11,034,869 AU other, 820,404,047 •528,521,645 5.34,096,188 59,613,1001 $2,253,602 521,839,295 51,049,4.39 59,754,987 1 4,989,145 2,405,765 227,767 1,954,407 474, .528 4,900,494 695 3,025,144 1,874,655 2 517,941 169,428 149,879 256,519 48,889 581,865 193,787 388,078 3 25,473 1,136 65 928 327 12, 405 68,201 74,380 2,843 55,358 74,380 4 422,151 41,347 1,263 132, 425 6 6 5,514 i4i,675 1 ii49,879 36,157 361,218 189,944 171,274 7 8 90,276 4,471,204 1,244 2,236,337 1,000 2,-831,-367 87,006 1,486,577 9 77,888 1,698,888 42.5,639 4,318,629 695 lo 1,730,984 922,366 1,808,854 1,256,968 296 014 ^a 359 .329,479 896,209 473,200 664, 448 250,928 109,319 65,. 392 113,401 1,098,430 1,807,209 1,412,990 1,527,674 382,644 1,512,908 936,805 609,575 715,786 294,301 476, 490 806,035 11 714,267 1,220,056 4,648,825 16,133 39,426 6,948,604 ^?. 696 112,064 13 14 689,923 1,637,885 2,748,-583 322,707 48,906 614,194 , .50,623 317,264 246,417 15 58,335 248,248 95 509 fi -'■'On 34, .594 110,682 2,026 44,326 2,449 60,894 2,449 22,064 16 699^897 711,315 28,928 9,902 17 18 215,080 168,260 567,045 590,518 251,961 2,910,940 1,386,.S72 641,896 4,199,921 121,945 55,486 341,741 2,477 77 64,495 196,350 3,54, .501 ■ 913,480 21,595 134, 686 1-58,0-56 292,321 40,070 196,415 5.59,618 19 20 61,641 21 227,864 74, 554 199,638 64,989 10,477,779 749,300 445,661 1,409,490 306,489 9,379,634 1,231,403 981,066 1,254,704 731,849 3,063,551 112,869 121,7.35 50,322 56,815 3,773,177 34,. 508 28,713 525 749 957,338 347, .502 33,499 346,281 186,198 9, 298,. 574 31,. 559 3,000 23,000 3,982 ,52,234 200,643 14,726 71,452 6,-500 4,494,701 115,300 16, 773 251,829 176,716 4,761,639 22 23 24 25 26 6,897,003 4,173,401 1,222,109 1,789,511 638,7.59 6,4.56,604 18,500 3,286,367 3,151,737 27 2,102,227 967,641 1,755,270 960,966 1,110,899 3,580,776 2,458,278 1,034,613 298,427 226,190 155,896 5,206,130 85,758 778,618 251,858 32,874 73,001 1,8.31,442 696,661 609, 422 3247,921 146,009 89,508 1,983,666 303,9.56 149,470 14,417 89,440 81,476 318,679 2,768,916 2,018,620 481,931 769, 168 417,970 2,841,970 1,398,713 1,861,912 7,416 16,580 1,747 1,208,334 1,370,202 156,708 474,516 752,588 397, 723 1,599,902 ?i< 29 ,30 31 18,500 33,734 32 33 325,305 1,594,342 686,532 94,908 178, 196 231,978 469,515 1,348,861 300,942 1,803,748 1,438,137 305,610 70,798 1,094,963 191,932 6,475,235 180,203 358, 4.50 540,627 126,776 230, 577 139,133 265,676 12,467,272 315,096 160,715 308, 761 86,881 199,831 222,881 689,501 1,365,974 17,720 60,561 4,607 6,660 354 30,668 198,010 341,818 609,398 7,50,565 500, 234 46,932 309,360 137,677 487,798 3,869,367 5,"89i' 1,330 140,273 202, 961 401,640 19,361 123,229 41,343 279,. 527 2,446,500 469,125 541,713 97,264 27,671 186,137 96,334 181,758 1,255,029 34 36 36 37 .38 .39 26,513 168.838 40 41 864, 186 3,225,974 6,936,497 6.59,032 6,576 1,790,-324 64,613 1,229,198 496,513 42 334,006 253,966 131,642 144,572 484, 675 1,. 346, 683 807,180 544,376 . 527,736 3,249,261 1,827,810 1,847,165 1,108,256 1,163,266 6,630,776 245,081 1.56,883 166,0,55 92,013 706,942 241,469 801, a34 450, 188 296, 833 2, 079, 043' 138,030 650,641 302, 423 138, 104 1,216,302 103, 439 99,894 147,765 145,415 758,516 43 4, 606 830 1,139 335, 243 51,299 i3,.3i4' 104,225 44 45 46 47 41,644 110,326 3,235 49,448 280,022 2,331,294 402,956 881,199 870,830 1,517,329 621,848 140,928 3,479,840 11,399,094 MS, 971 45,506 126,653 1,121 201, 110 1,858 4, .501 366,517 353,745 313,881 18,374 68,026 109,662 106,261 225,709 139,694 48 49 50 368,794 1,596,312 5,712,186 78, .536 .563,929 1,855,094 193,447 1,217,970 2,243,186 1,400 16,425 715,608 12X,243 872, 1.36 459,949 63,804 329,409 1,067,629 51 62 53 706,620 1,119,648 4,402,959 969,721 172, 406 1,035,579 260,909 249,206 625, 465 64 248,431 54,285 36,837 363,669 3,398 201,950 346,576 208,394 58,807 493,616 12,256 236,013 444,041 719,322 46, 726 3,015,7.52 177, 118 314,207 206,917 165, 108 76,675 395,699 126, 322 163,694 45,707 33,746 6,973 73, 795 13,185 .32,541 272, 109 64,187 8,038 650, 173 41,072 56,453 28,423 15,762 48,723 31,444 194,963 16,981 8,038 287, 439 18,044 39,726 65 56 57 216,724 146,010 23,028 16,727 58 59 60 49, 704 86,590 65,656 1,422,724 62,830 138,620 33,563 4,357,526 309,996 107,661 40, 169 15,864 721,679 718 30, 499 1,324 161,571 22,075 16,. 342 18,036 1,151,154 7,059 9,668 15,016 6,674 18,036 502,438 61 e,'> 1 4,211 6,681,928 63 464,699 194,017 64 187, 395 106,857 1,128,472 1,202,292 664,718 2,490,515 158,151 661,718 6,862,059 374,!I62 123,. 302 223,415 50,666 49,585 61,320 72,206 54,406 1,021,542 9,036 25,531 159,450 63,170 28,876 410,393 65 66 464,699 67 8 Interest payments made by some counties to the state on registered bonds are included with payments of loans. ^For one parisli, interest payments are included with payments of loans. 1022 WEALTH, DEBT, AND TAXATION. Table 17.— PRINCIPAL COUNTY PAYMENTS AND STATE OR TERRITORY. Payments on ac- count of princi- pal of public debt. RECEIPTS FKOM GENERAL REVENUES. Total. Taxes. General prop- erty taxes. Special property and business taxes. Poll taxes. 1 Continental United States 830,720,333 8179,284,346 8143,265,385 .5207,244 S7,.383,981 North Atlantic division 2 8,271,0.55 26,384,613 23,169,626 188 New England 3 1,4.59,680 3,839,616 3,299,857 4 102,628 301,277 14,819 1,011,400 683,252 666,341 27,007 2,293,595 484,425 640 309 5 New Plarapshire fi Vermont 25,845 . 2,061,945 7 8 Rhode Island 9 Connecticut 29,556 6,811,375 169,421 22, .544, 997 87,333 19,869,769 10 Southern North Atlantic 188 New York 11 2,790,801 2,149,215 1,871,359 3,038,060 7,817,341 5,468,923 9,258,733 20,635,469 7,714,405 6,060,6.33 7,094,831 14,473,429 1? New Jersey 13 Pennsylvania South Atlantic division 188 2,163,908 14 47,1.39 15 1,321,073 8,565,477 6,968,834 33,007 120,825 Delaware 16 35,219 898,043 438,. 507 2,705,803 416,892 2,578,4.31 8,490 17 33,007 IS District of Columbia 19 Virginia 308,603 79,208 1,716,987 3,236,399 2,184,768 12,069,992 2,260,809 1,713,702 7,504,595 112,335 ?,0 ?1 Southern South Atlantic 14,132 2,043,083 r> 315,949 538,073 .550, 126 312,839 10,537,536 3,405,205 2,010,273 4,857,261 1,797,253 62,327,609 1,937,944 1,607,924 2,655,480 1,303,247 65,498,973 14,132 986,047' 276,883 719,055 61,098 1,133,084 9-i South Carolina . •>A ■55 ''6 72,157 ■'7 6,5.50,602 35,493,711 32,171,610 8,877 171,088 Ohio 19, 2,181,567 1,316,465 11,961,061 663,798 437,711 3,986,934 12,745,895 7,270,700 7,269,482 4,707,094 3,500,540 26,833,898 11, .526, 874 6,474,538 7,046,748 3,667,220 3,456,2.30 23,327,363 4,657 9q 171,088 30 31 3' 4,220 63,280 33 Western North Central 961,996 3^ 600,848 617,614 825,386 228,935 259,466 613,817 840,868 4.. 543, 787 3,383,268 6,987,110 5, .542, 901 1,494,094 1,660,449 3,403,948 4,362,128 34,861,781 3,180,017 6,272,833 3,947,579 1,393,0.52 1,278,765 3,017,988 4,237,129 20,703,892 35 36 63,280 488,653 86,962 77.147 309,234 37 3S 39 •10 51,915 3,561,048 1,493,. 585 16,833,856 9,793,378 1,893,226 \-3 649,912 4.53,966 318,938 70,769 3,050,202 5, 410, .5.52 4,833,655 3,421,186 3,168,463 18,027,925 3,026,919 3,496,747 1,712,639 1,5.57,073 10,910,514 640,643 753,737 274.806 224; 040 1,667.822 16 47 51,915 2 179,352 175,813 1,100,177 96,170 1,498,690 4,329,895 2,699,080 4,188,6.56 .52,000 1,434,445 9,6.53,744 35,074,874 1,651,761 2,558,356 291,347 755,074 49 Arkansas 50 Indian Territorv 51,915 1,015,225 5,685,172 29,419,465 239,700 381,701 .525,763 5"^ Texas C9 36,033 54 1,981,152 12,239,461 10,743,490 32,893 263,135 594,028 .372,018 1.57,. 578 786,565 70,963 540,322 2,794.951 1,8.50,978 .562,873 6,3.50,077 680,572 2,349,067 2,169,040 1,499,067 467,7.54 6,093,134 614,495 1,822,436 8,197 20,959 143,201 62,461 48,912 56 'i7 Wyomins; ^% 59 60 3,737 138 8,561 72,608 240,788 277,602 21,9.32 1, SOS, 421 1,111,789 784,690 4,52, .588 20,486,3.56 902,889 616,113 304,434 16,8,53,5.39 31,8,57 2.5,776 14,975 190,010 62 Utah 13X 64 3,002 Washington Oregon 6=1 919,376 .323,715 565, .3.30 3,. 562, 031 2,451.085 14,473,240 3,370,413 2,343,267 11,1.39,8.59 12,928 .33,411 143,671 66 1 67 3,002 1 Interest payments made by some counties to the state on registered bonds are included with payments of loans. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. RECEIPTS, BY STATES AND TERRITORIES; 1902— Continued. 1023 UECEIPTS FBOM GENERAL UEVENUES— Continued. RECEIPT,S FROM COMMERCIAL REVENUE.^. Receipts on account of principal of public debt. Licenses, Fines and forfeits. Subventions and grants from other civil divisions. All other. .<1, 064, 060 Total. S19,835,122 Interest. All other. Liquor licenses. ,Vli other licenses. For scliools. For other purposes. .S2, 187,900 S6, 915, 928 <2, 071, 758 S2, 478, 300 813,709,790 $2,947,914 816,887,208 $.34,547,067 1 423,864 383,704 tS2. 939 21,203 1,812,9.12 90, 137 2,672,911) 171,251 2, ,501, 650 10,305,243 2 49,240 187, 796 274,551 9,713 18,459 517,028 24,094 .522,934 1,683,168 3 205 195, 164 18, 204 :i,4.W 7,828 231 1,222 41,355 38,564 1,455 289, 997 10,626 420 9 11,922 30, 729 .38, 144 1,446 278,075 30, 220 357,603 3,547 1,231,798 4 5 92S . 186,663 6 43, 765 ' 7 8 49 240 195,908 17,418 208,388 9,713 11,490 5, 717 71,678 175, 657 2, 125,882 1,117 147, 160 174, .540 1,978,722 60, 000 8,622,075 9 374,624 1,812,952 10 26,023 23,449 113,471 71,468 401,959 42, 193 261,325 1,509,434 34,479 11,271 33,594 26,813 210, 980 681,841 513,227 930,814 532,927 49,686 69, .3.56 28,118 42, 029 632, 155 443,871 902,696 490,898 3,439,617 2,962,818 2,219,640 3,186,407 11 1'' 374,024 254,397 169,885 121,996 11,490 2,927,182 13 14 64,507 8,737 13,679 1,301,693 2,996 51,199 199, 425 31,453 167,972 1,145,849 15 876 2,394 3,802 9,877 9,447 25,972 54, 767 74,673 64,767 64,074 2«,942 714,841 16 56, 122 10,. 599 17 IS S 3.S5 5,467 835,347 466,346 1,625,489 14,056 1,724 1.59,781 37, 290 32,695 333,502 6,982 13,872 10,576 30,308 18,823 322, 926 244,615 1,59, 451 2,040,5.58 19 2,996 31,483 ■^o 189,890 113,259 388, 2S0 21 120,271 68,694 2,284 1,920 40,361 634,891 54,820 43,117 185, 024 105, 319 493, 753 184, 093 74, 90-1 1,256,061 110,431 135,926 5,340 33,864 5,161 37,627 83, 129 453,612 20,416 263,357 36, 439 13, 290 10,971,546. 4,418 6,042 116 15,998 257,315 36 323 ' 13,290 10,034,098 438,880 571, 714 605,610 426,354 11,593,809 22 2.3 2,094 67,52.-, 3,869,821 94 26. 143 35,392 •>', 937,448 26 2,217,897 344, 496 265,930 128, 175 14,.5.J3 171,085 6,901,053 169,038 6, 732, 015 7, 771, 793 27 779, 666 481, 742 20,315 929,324 6,850 1,651,924 188, 786 114,861 36,410 139, 979 17,999 19,390 88,562 1,251 104,682 10,472 ■ 18,444 21,988 15,499 282,527 1,539,398 2,079,878 2,033,307 536, 499 711,971 4,070,493 118,206 2,402 12, 734 8,917 26, 779 768,410 1,421,192 2,077,476 2,020,573 527, 582 685, 192 3,302,083 3,308,622 1,675,309 1,200,393 691,504 896, 065 3,822,016 •"S ?9 128, 175 30 31 4,439 290,395 13,302 20,839 3? 227,823 7.751 33 57,200 480,633 886,973 2,205 199, 975 23,075 1,863 1,125,726 93, 682 97,525 35,763 5,422 35 565 5,510 16,928 513, 278 32,838 78,571 60,019 60 12,605 12,602 31,128 940,958 10,431 556 6,736 9,100 49,341 53,898 6,393 55, 615 35,528 72,652 110,890 323, 179 818, 259 1,123,596 244, 118 304, 185 718,682 538,474 3,631,553 69, 105 35,999 510,002 21,945 8,469 33,505 89,385 1,781,656 254,074 782, 260 613, 594 222, 173 295, 716 685, 177 449,089 1,849,897 726, 460 1,066,833 612,329 225,044 34 7,651 35 .36 37 777 11 2,328 181,726 353,551 1 .38 488,229 349,570 4,694,542 39 100 7,674,348 40 41 281,281 244,911 407,506 3,993,122 169, 476 50, 956 563, 415 122,379 441,036 1,771,442 42 1 1,729,688. 136, 564 1,013,579 1,113,291 3,681,226 13,302 19,341 13,679 4,634 59,934 32, 1.59 129,398 268,215 133,643 3,068,138 14,017 7,903 86 100, 373 1.6.59,277 18, 142 121,495 268, 129 33. 270 1,408,861 370, 916 823,, 560 309, 450 267,516 2,923,100 43 135,328 145,9.53 194,487 37,472 12, 952 268,367 97,451 211,341 98, 714 533,452 ii,'7i7' 157, 759 12,250 44 45 46 842,445 47 176, 932 194,463 i5i,"i32' 319,918 1,244,120 98, 743 14,448 85 48,408 130, 078 414,000 528,229 11,750 500 6,139 7,508 32, 295 58,3.58 2,360,808 71,113 545, 564 2,026,186 473 i,'362,'i92' 1,048 295,564 15,527 31,822 58,3,58 998, 616 70,065 250,000 2,010,659 313,661 172, 284 160, 667 82,804 48 49 50 20,900 334,066 158,691 7,488 38,799 198,441 51 155, 091 417,889 2, 7.38, 997 2,951,131 123, ,351 4,767,066 S3 64 f^5 675, 345 164,598 62,493 189, 46i 108,036 698, 874 14,829 684, 045 2, 221,, 594 341,086 136,889 .39,320 65,315 92, 735 168,026 88,349 17,010 933 6,375 51,931 149,046 18,010 7,035 2,996 25,807 8,645 18,620 27, 068 61,622 2,9.58 16,221 167 9,9.32 143,078 94, 647 53,468 394,535 13, 146 203,233 6,703 136,. 376 94, 647 53,468 390,619 8,936 203,041 485 801 45,935 319 191 1 56 143, 225 301 2,5,466 3,916 4,210 192 1 277 573 -58 32,136 531,837 59 82, 795 60 80,688 56,934 30,404 400, 749 57,865 8,837 82,344 104, 245 7,953 6,408 4,259 77, 578 25,466 5,071 3,912 949 80,473 58,086 115, 946 29, 201 1,124,079 .58,086 115,754 29,201 1,123,573 235 457 fil 67,. 572 15, 223 40, 556 192 270,371 62 26 009 1 63 2, 736, 204 506 2,013,635 64 119, 399 24,630 266, 720 6,893 765 96,587 21,572 9,798 46, 208 30,826 8,6.58 40, 989 306,. 524 168, 779 648, 776 446 60 306,078 168,719 648, 776 761 715 30,556 10, 000 2,736,204 1,068,619 ■ 67 1 2 For one parish, interest payments are included with payments of loans. 1024 WEALTH, DEBT, AND TAXATION. Table 18.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY STATES AND TERRITORIES: 1902. TEMPORARY "PAYMENTS. TEMPORARY RECEIPTS. STATE OR TERRITORY. Total. 01 revenues collected for other civil divi- sions. For in- vest- ments pur- chased. Miscella- neous. Total. From revenues collected for other civil divisions. From in- vest- ments dis- posed of. Miscella- Taxes, licenses, etc. School subven- tions. General property taxes. Other taxes. Licenses, fines, etc. School subven- tions. neous. Continental United States $262,454,394 S232,942,887 S20,472,,S07 84,045,659 »4 ,993 ,041 S264,331,701 S206.167,633 86,801,907 821,203,198 S20,454,160 :S4,034,420 85,680,383 North Atlantic division 20,1.57,018 13, 754, 498 5, 127, .895 436, 885 837, 740 20,323,168 6,316,259' 1, 666, 777 6, 662, 697 5,127,895 254,755 1,405,785 833,033 7,87,506 31,288 14,239 806, 830 4,900 780, 371 2,426 19,134 7,170 7,135 35 5 067 17,202 4,900 1 157 New Hampshire ■ 17, 202 Vermont . 45, 492 31,288 14,204 3,261 i 2,425 836 i Connecticut. 7S0, 371 19,323,985 780,371 12,066,992 781,310 19,516,338 780, 371 4,882.326 : ::;::: 939 Southern North Atlantic . . 6,127,895 40.5,697 823, 601 6,311,359 1, 555, 777 5,127,896 262,330 1,386,661 New York 9, 473, 870 5,000,328 4,849,787 8, 428, 440 6, 266, 810 1,869,776 4,830,406 8, 353, 045 2, 400, 740 2, 727, 155 806, ,320 9,750,104 6,138,927 4, 627, 307 8,894,348 2, 640, 762 1,820,719 1, 849, 878 6,414,721 9.38, ,339 2, 766, 382 2,400,740 2, 727, 165 800 240, 380 11,150 477, 400 1,004,081 N'^w Jersey 403, ,397 2,200 33, 434 .360, 673 17, 181 41,961 617, 438 769, 321 2,116,944 1,200,065 31,897 32, 841 2,981,455 2,911,696 33, 434 36, 326 3, 438. 325 1,791,026 413, 409 736, 624 474. 400 22, 966 51,819 156, 272 32, 768 134,717 19,051 17, 087 52, 676 670, 324 32,768 134, 994 19, 908 Marvland . 4,468 360 434,000 980 District of Columliia 1. 690. 297 l,0.'^3. 0li7 5, 446, 985 1,661.143 1,0X3,067 ! 5, 441,. 1.50 28,966 188 1,732,059 1,08,3,266 6, 456, 023 1,066,574 ,5!J7, 690 4, 623, 695 229, 900 183,159 355, 912 394, 226 342, 298 463, 641 40,400 1,959 119 5,635 3,000 9,876 North Carolina. . . 915, 786 • 992. 219 2, 683, 592 855, 388 186, 712, 164 915, 786 992, 219 2, 679, 876 863, 469 168, 102, 293 956, .394 1,011,182 2, 605, 695 882, 862 187, 129, 100 795,809 1,011,182 2,123,974 692, 730 150, 647, 803 82, .3.38 77,316 932 South Carolina Georgia., t 3, 716 1,919 2, 427, 206 273, 532 42 2, 356, 223 203, 342 182, 884 9,3.35,642 4,747 3,000 2, 812, 552 4,196 North Central division 12, 777, 848 3, 404, 817 12,759,199 .3,218,681 Eastern North Central .... 118, 866, 737 108, 404, 661 8,803,571 1,4,84,997 163,518 119, 623, 173 101,689,333 1, 826, 834 5, 269, 308 8,806,6,84 1, 590, 712 451, 402 42, 125, 292 18, .376, 733 44, 298, 465 8,610,091 5,546,166 67,8.55,427 1 40,022,300 14, ,517, 260 43,352,535 6, 637, 743 1 3, 874, 813 59.697,642 2, 069, 507 2, 336, 872 920,518 1,845,696 1, 630, 978 3,974,277 2,200 1,479,118 3,679 31, 286 43, 483 21,733 26,652 40, 365 2, 263, 688 42, 290, 176 19, 046, 004 44, 366, 682 8, .530, 978 5,399,433 67, 505, 927 35, 713, 876 14,048,549 43, 202, 885 .5,025,777 3, 698, 247 64, 958, 470 1,263,293 424, 692 20, 301 94,603 23,945 628, 389 3, 162, 810 4.38, 802 86,814 1, 534, 506 36, 376 4,076,334 2,049,165 2,351,014 928,724 1,846,713 1,630,978 3,963,616 18. 553 1,565,530 6,629 82, 490 Indiana Illinois 217,417 111,229 30, ,379 9,887 Western North Central 1, 919, 820 1,221,840 2,767,279 Minnesota 15,871,419 16, 322, 827 8,182,241 4, 194, 186 6, 513, 287 6, 426, 663 11,344,905 21,583,844 13,973,433 15,264,458 7,023,763 3, 745, 829 3, 480, 564 .5,469,153 10, 740, 442 ; 20,2.39,174 1,170,218 197, 607 975,270 248, 071 i 319, 773 638, 608 424, 725 .336, 276 727, 768 29, .522 464 200,280 853, 653 273, 763 178, 2.38 903, 742 15,914.214 16,134.123 8,201,372 4,0,S6,547 5, .677. 163 6, 425. 693 11. 166,815 21, 950, .366 13,261,921 14,128,292 6,805,215 2,880,814 2,915,489 4, 753, 662 10.213,187 17,012,955 5,867 i 801,964 321., 892 i 700,339 54, 995 199, 789 181,899 696. .339 1,157,991 196,064 975, 269 249, 940 311.lil9 638. 576 424, 1.57 336,276 626, 471 Iowa .Vil,240 1S2.744 738,414 164, .5.85 49, 122 11,619 177, 655 South Dakota 859, 297 45, 039 1,500 104, 6.52 1 li, 492 36,224 121,020 1,264.304 628, 455 687, 285 302, 163 2, 683, 262 312,165 12, 686 4,000 443,506 1,402,953 297, 371 202,288 South Central division 210,003 Eastern South Central . . . . 9, 982, 749 • 9, 860, 278 3, 476 62, 759 56, 236 10, 077, 31 1 7, 946, 563 686, 649 1,, 321, 506 3, 476 29, 113 90,004 Kentucky 3,868,926 1, 705, 384 2, 476, 764 1,931,686 11,601,095 ; 3,865,276 1,617,342 ! 2,47.5,516 1 1,902,145 10,378,896 3, 476 175 37,000 3, .871, 766 1,672,651 2, 538, 279 \ 1,994,616 j 11,873,065 3, :ffl9, 203 1, 233, 857 2, 063, 090 1, 320, 413 9,066,392 632, 596 417, 350 232, 660 139,000 1.361,766 3,476 175 4,181 6,316 17, 263 51,042 1, 2,38 3,956 847,606 179,2ri7 607, 382 .577,716 63 362 Mississippi 25. 584 41,893 24,757 414, 393 3, 064 119,999 Western South Central 3.32,800 3.32,800 2, 018, 748 1,746,712 795, 974 2,197,519 4,842.142 25, 572, 928 2,018,748 1, 700, 470 ""'46.'242' 795,974 2,719 2, 571 782, .392 2,0.X5. 339 1, 787, 6.") 409.277 2, 495, 020 5,095.7r.4 26. 034, 719 1,,S32,,399 1,.J84.3.57 2.50. 682 2,258 88,769 114, .629 "■469,'277 Indian Terhtorv l,8f;2,0(io 4, 797, 678 22, 493. S77 332, 800 2.147.280 3, 502. 356 19,765,895 14.848 : 672. .X67 1 996. .546 332, 800 10, 092 18 880 Texas - 41,893 65. .871 5,116 46, 207 Western division 2, 2.iO. 7,SN 857, 222 2,321,532 2,2.30,790 81.3,073 8, .323, 548 7. 741.. 576 216,717 17,.x41 .347.415 S, 470, 235 6,451,806 354, 304 1,140,741 216,717 Montana 2, 242, 498 980, 137 575, 068 3, 907, 044 618, 801 3, 620, 086 2,078,421 967, 048 607, 293 3, 583, 397 606, 416 3, 1.S2, 099 140. .597 23, 480 12,, 881 2, 358, ,824 ■ 996, 371 673, 182 3, 935, 71 4 607,144 3,519,713 1, 632, 790 , 414,786 502, 149 3,319,742 682, 339 2,975.738 12,296 1182 551,729 670, 81 1 3, 259 140, ,698 21 411 208 9,592 Wyomin'5 67, 776 8,' 346" 387, 6,56 67, 774 17, 604 29 45, 894 44, 894 ""i,666" 2, 1.36 .306, 043 5,011 4,436 341, 283 1543 14, 972 274, 689 976 New Mexico 14,942 55,9X7 8,345 387. 657 Basin and Plateau 44, 894 40,465 564,8.58 2, 505, 922 5.59, .305 13,629,29.-. .WX. 61X 2, 247. 965 425. 516 11,. 570, 203 1,346 1,763 1,327 430, .541 5,58, .391 2. 420, 079 541,243 14,044,771 462, 631 2,128,892 394,215 10, 338, .351 65, 987 44, 894 Utah , 256, 194 131,462 1,626,41,.", 256, 194 131,463 1,626,416 34 993 14,972 487,946 1,313 593 Pacific 1,124,804 465.941 6, 790, .692 2, 215,. 563 4,623,140 6,094,4.67 1,998,118 4,477,628 1,417,019 209, 396 1.211 277,905 8,049 144,687 7,166,303 2,223,674 4,664,794 4,841,767 1,989,238 3, .607, 346 589,028 8, 166 627,610 1,417,019 209,397 1,313 Oregon .] 925 487,946 "131 89*^ 1 Special assessments. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1025 Table 19.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY STATES AND TERRITORIES: 1902. STATE OR TERRITORY. Total. Assets of investment funds. Assets of public trust funds. Court liouaes. Jails. Asylums, almshouses, and hospitals. Schools. Miacella- ] ueous. ■Continental United States $493,952,518 8302,076 823,016,173 $179,293,005 $43, 087, 730 $48, 183, 648 $14,073,699 $185,997,288 94, 548, 368 5,200 183, 951 30, 009, 628 14,252,364 S, 652, 472 232, 000 41, 312, 743 15, 186, 179 1 8,003,309 6,796,082 964,026 232,000 190, 763 1,622,600 1,369,108 478,000 9, 433, 154 1,034,000 430,255 1363,000 5,084,654 514,900 2.55,028 1114,000 4,012,800 73,700 683,625 300 1,000 232,000 103, 800 2,283,317 79, 362, 179 1,091,500 22,006,319 899, 354 8, 456, 282 280, 500 7,588,447 11,963 Southern North Atlantic 6,200 183, 951 41,121,980 16,141,251 20,985,875 42,235,053 38,571,286 17, 498 1 8, 304, 255 11,225,500 1 12, 476, 564 15,002,677 13,0.36,482 1233,000 15,186,800 4,460,958 3,063,894 150,000 4, 374, 653 3,073,006 1,719,122 19, 377, 376 5,200 101,000 166, 463 71,710 20, 026, 483 6,288,863 10,573,073 18,844,088 101,000 71,710 6, 852, 540 1,724,626 2,008,700 2,225,368 5,860,145 1,489,900 5,702,043 600, 500 11,003,900 206, 400 1183,050 558,000 563,026 126,000 2,226,368 1, 726, 100 4,679,645 6, 972, 500 19,727,198 1,000 100,000 • 71,710 11,851,440 3,396,700 8, 150, 137 1516,375 820,200 2,736,333 519,975 367, 700 1,064,305 1,720,145 AA'est Virginia 2, 287, 900 Southern South Atlantic 3,063,495 4,712,928 North Carolina 6,790,365 2,518,250 7,983,263 3, 435, 320 242,122,852 12,069,760 1,063,700 3,729,637 1,287,060 89, 786, 306 1 594, 380 432, 300 1,314.269 396, 384 14,346,940 382, 600 176, 200 446,018 60, 687 30, 683, 200 1, 461, 180 1,282,655 847,060 354, 224 1,248,091 23,000 2, 139, 115 444, 208 North Central division . , 34,008 7,265,244 99, 995, 155 157, 776, 932 20,000 390, 297 62, 331, 796 10, 528, 362 23,774,371 23,000 60, 709, 107 Ohio . - 53,211,623 41,663,703 35,897,163 10,292,633 16,711,810 84, 345, 920 20,000 229,897 1 16, 687, 634 116,127,250 119,417,143 15,935,168 15,164,600 27, 464, 610 12,320,966 1 2, 371, 650 13,203,099 11,143,447 11,489,300 3, 817, 678 6,562,136 3,314,003 6,802,341 1,786,739 6,319,152 6,908,829 28, 400, 990 19,850,900 160, 400 6,314,180 1,427,279 23,000 4, 715, 768 14,008 6,864,947 39,286,048 7, 838, 417 24, 227, 296 21,573,436 1,902.355 2,563,022 10,508,640 16, 732, 865 81,479,079 6,875,975 16,845,466 16,079,200 888, 465 11,156,134 3,339,466 14,269,815 26,607,262 931, 100 1928,983 1815,850 106, 740 1140,700 222, 830 1671, .375 7, 567, 680 746,048 2,811,895 925, 460 107,615 203, 341 1,168,170 957,300 2,810,323 286,294 13,640,952 2,508 6,864,947 7,885,470 799,635 South Dakota 1,062,847 5,788,085 11,500 160,067 9,822,865 South Central division 15,-501,005 8,428,836 20,403,906 30,143,878 167,067 675,064 10,069,001 3,415,055 1,804,018 4, 210, 804 9,912,869 Kentucky 8,588,257 9,731,320 6,093,701 6, 7.30, 600 51,335,201 127, 420 7,098 53,714 3,911,793 2,281,896 12,061,830 1,823,483 16,538,261 1,107,560 993, 100 1 763, 320 551,085 4,152,626 486, 330 1,006,400 172,958 139, 330 1,006,306 2,901,460 2, 380, 813 1,137,363 2 692,638 4,218,032 3,063,014 1,968,240 Mississippi 22,549 3,000 2 621,350 14,926,941 1,980,165 10,491,037 4,008,462 4, 122, 775 8,697,247 1,741,700 32,766,017 37,230,943 3,000 1,848,800 1,916,600 3,500 760, 100 ■12,019,261 17,887,133 354. 475 415,975 900 183, 100 12,998,176 2,460,788 28,050 269,000 498, 850 1,075,287 1,521,200 8, 306, 947 324, 900 '""3,' 394,' 282" 101,000 61,000 Oklahoma 30, 400 678, 866 3,064,648 778, 100 Texas 6, 618, 994 3,263 7,055,450 1,800 13,712,411 10,920,752 1,500 4, 7.36, 119 1,111,620 987,783 30,000 4,053,730 2,915,079 875,535 497, 600 5, 823, 578 809,060 2,721,146 1 1, 203, 874 367,300 1218,900 1 2, 394, 846 1551,200 1,667,101 1235,290 48. 335 1 34, 450 1 705. 936 ■87,610 203,046 197,620 27, 100 57, 450 706, 363 350 194,318 30,000 1,248,396 432,800 186, 700 1,500 2,016,935 71,000 169,900 Basin and Plateau 685, 681 696, 700 1,566,296 458, 1.50 23,589,045 1 .591, 100 1 ,S.59, 701 1216,300 11,483,913 ■21,650 ■133,296 ■48,100 1,146.122 53, 800 108,018 32, 500 1,, 582,447 30, 150 Utah ( 465,281 71,000 90, 260 Pacific 300 3. 263 9, 073, 000 4, 827, 317 3,340,661 16,421,077 300 3, 263 12,223,1.55 1,309,660 17,951,108 ■ 92, 902 66, 950 ■986,270 349, 364 108, 300 1,424,783 2, 168, 333 1,. 856, 761 6, 068, 916 1 For some counties, value of courthouse includes that of jail building 932—07 65 2 Value incomplete. 1026 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902. ALABAMA. Payments. CASH ON HAND AT CLOSE or YEAR. Total pay- ments, and cash on hand at close of year. ' CASH ON HAND AT BEGINNING OF YEAR. COUNTY. General treasury. Sinking, in- vestment, and public trust tunds. General treasury. Sinking, in- vestment, and public trust funds. Receipts. The state 86,607,753 8451,864 821,986 86,981,603 8440,661 83,812 $6,537,130 Autauga 51,560 66,857 93,376 105,313 60,768 76,892 72,501 169,735 86,391 57,566 66,830 60, 443 62,091 42,799 35,219 53,818 76,831 50,279 38, 192 64,915 63,636 62,089 65,405 196,457 69,834 61,719 88,922 121,461 41,947 54, 183 53,838 59,448 66,561 83,313 81,588 830,501 38,088 101,908 53,219 84,253 71,760 87,451 68,276 169,111 98,611 40,206 60,662 466,970 60,188 455,249 108,174 70,312 49,177 92,691 .53,692 60,189 67,463 86,436 87,177 126,816 85,545 135,430 138,486 36,663 75, 103 28,290 1,276 966 6,354 8,479 2,073 7,049 6,203 16,050 101 3,795 7,966 3,547 2,586 1,026 384 6,110 8,069 1,717 488 12,580 4,860 5,145 5,636 52,836 66,823 98,730 113,792 62,841 82,941 78,704 184,785 86,492 61,361 64,796 63,990 79,385 43,825 35,603 68,928 84,900 51,996 38,680 77,495 68,496 67,234 70,941 196,457 72,410 67,704 106,339 133,497 48,759 62,282 63,228 71,792 71,600 89, 182 83,596 871,506 39,074 117,921 66,8.55 84,910 73,642 89,917 64,983 174,730 102,970 44,246 69,241 610, 119 55,101 465,680 112,486 75,567 60,094 98,732 60,432 60,307 61,317 86,657 100,974 138,315 86,. 553 168,829 142,954 42,344 83,179 29,. 549 1,434 2,105 10,482 4,344 1,416 7,987 3,821 14,265 193 3,419 8,598 2,899 13,081 1,606 327 7,331 3,447 1,696 1,200 9,885 4,934 3,574 9,928 26,553 4,264 680 14,000 10,422 61,402 Baldwin ... 64,718 Barbour 88,248 Bibb 109,448 Blount 61,425 BuUock 74,954 Butler 74,883 Calhoun 170,530 Chambers 86,299 67,942 Chilton 56,198 61,091 14,708 1,251 66,053 Clay 42,219 35,276 CofEee 51,697 Colbert 81,453 Conecuh . . . ' . 50,300 Coosa 37, 480 67,610 63,562 63,660 61,013 Dallas 169,904 2,576 5,985 17,417 12,036 6,812 8,099 9,390 12,344 1,761 5,869 2,008 41,005 986 16,013 3,636 657 1,892 2,466 6,707 5,619 4,359 4,039 8,689 39, 149 4,913 431 4,312 5,255 10,917 6,041 6,840 118 3,854 221 13,797 12,499 1,008 33,399 4,469 6,681 8,076 1,259 68, 146 67,024 92,339 123,075 Fayette 5,081 43,678 57,803 55, 480 4,479 7,748 12,891 4,377 7,112 3,060 37,822 1,344 14, 137 5,411 68,901 3,278 561 66,662 82,070 80,536 833,684 37,730 103,784 61 444 Lee . . 1,982 82,928 72 689 953 2,985 7,691 6,373 2,862 3,275 8,685 7,844 4,010 702 4,711 86,932 57,292 168 .357 100 108 40,970 60,556 500,275 51,091 454,978 107 775 4,000 2,000 1,952 8,167 73 615 Pike 10,854 4,756 100 4,192 87 878 Randolph 65,676 60,207 Russell - St. Clair Shelby 220 86 437 7,633 14,008 9,415 32,318 3,883 2,747 9,466 1,644 93 441 124|307 136*511 Walker 139 071 39 1 597 73,723 27,905 ■Wilcox ■ ARIZONA. SI, 820, 906 $633,025 $268 $2,454,189 $490,258 $208 81,963,723 216,670 137,463 82,893 152,737 140,787 80,880 23,067 14,968 367,357 218,333 105,960 167,695 78,600 28,. 571 20,842 28,554 278 757 189 762 Graham 139! 141 J The same as the total of cash on hand at beginning of year and receipts during year. 2 No report. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1027 Table 30. -TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. ARIZONA— Continued. Maricopa . . Mohave Navajo Pima Pinal Santa Cruz Yavapai , . . Yuma Payments. 5336,610 78,374 59,636 251,752 81,250 79,581 275,338 68,712 CASH ON HAND AT CLOSE OF YEAR. General treasury. S96,892 8,920 22,347 73,038 22,529 58,550 74,533 16,524 Sinlcing, in- vestment, and public trust funds. Total pay- ments, and cash on hand at close of year.i S433,502 87,294 81,983 325,048 103,779 138, 131 349,871 85,236 CASH ON HAND AT BEGINNING OF YEAR. General treasury. 383,350 3,120 24,842 77,765 27,459 23,782 83,962 9,411 Sinking, in- vestment, and public trust funds. Receipts. $350, 152 84, 174 57,141 247,075 76,320 114,349 265,909 75,825 ARKANSAS. The state . Arkansas. Ashley Baxter... Benton. . . Boone Bradley. Calhoun . Carroll.. Chicot . . . Clark Clay Cleburne . . Cleveland - Columbia . Conway. . . Craighead . . Crawford . . . Crittenden. Cross , Dallas Desha Drew Faulkner. Franklin . , Fulton... Garland Grant Greene Hempstead . Hot Spring. Howard Independence . Izard Jackson , Jefferson Johnson.;, Lafayette . Lawrence.. Lee Lincoln Little River. Logan Lonoke Madison Marion MiUer Mississippi Monroe Montgomery . Nevada Newton . . Ouachita. Perry Phillips... Pike Poinsett . Polk ,Pope Prairie. . . Pulaski . . Randolph. . St. Francis . Saline Scott Searcy 55,870,817 SI, 545, 594 85,651 fi9 245 27 423 11(1 7fi5 44 207 fl2 938 HI 195 fi(i 5(iS 108 270 93 795 71 644 •27 750 8S 952 (i.5 1158 70 721 78 315 1110 115 72 213 58 007 30 977 fi2 934 7S 987 72 891 71 9fiH 36 625 193 579 25 569 92 4115 90 379 57 187 43 580 99 601 34 103 99 189 218 795 71 580 57 114 7(i 467 78 690 53 610 48 855 fi7 286 88 593 44 032 3t) 508 99 683 92 242 84 807 23 503 53 038 22 496 8.8 849 45 979 145 536 32 690 55 402 HO 2S9 77 610 fi7 513 547 521 58 997 81 446 84 784 42 236 36 753 29 031 8 528 7 745 45 871 9 066- IS 172 18 197 19 640 15 020 41 450 32 323 7 306 5 150 25 511 24 603 6 253 41 137 30 2«8 7 278 6 197 16 271 7 083 24 607 25 276 12 577 7 254 10 436 17 566 43 539 21 503 11 547 36 773 5 713 45 276 60 151 25 590 11 121 38 442 14 333 6 112 34 911 34 035 37 658 5 298 6 184 10 006 21 639 19 794 10 249 19 603 6 685 29 986 16 716 36 841 16 332 5 899 5 317 19 6(16 30 573 26 558 22 Oil 25 718 17 722 5 724 5 Oil 9,111 87,425,522 114, 77: 35 156 53 68 49 86 123 135 103 35 41 90 95 141 102 109 133 78 55 136 39 144; 286' 97 68 114 93 59 83 101 126 49 42 109 113 104: 33 72 29 lis: 62' 182 102 47: 41 51,210,015 $8,554 23,347 3,322 10,054 33,507 4,254 9,688 19,425 19,837 20,679 39,907 25,305 7,875 4,123 21,317 20,069 5,224 7,799 20,838 4,168 2,879 10,796 4,410 24,275 12,524 7,806 7,724 9,281 14,313 37,714 20, 168 9,028 24,869 3,124 31,952 57,508 24,597 1,360 25,386 10,344 3,813 20,885 23,212 26, 181 4,394 4,990 9,691 18,677 17,046 7,186 15,836 3,807 18,605 14,088 40,131 11,547 7,879 2,331 13,371 26,028 14,212 17,034 22,163 21,865 2,802 3,585 $6,206,953 5,945 2,609 74 25: 123: 49; 58 29: 66: 102 95; 78 27' 36: 69: 75: 79, 133: 81 56: 40: 78, 73: 84 41 193, 26: 95: 96 58: 111 36: 112: 223: 62 78: 100 44: 37 99, 95: 87: 26: 56: 25 100 48 142 37 53 63 83 72 559 63 83 80 45 38 451 114 129 019 422 967 371 611 338 662 181 979 252 255 344 453 663 117 295 409 660 223 718 396 109 724 668 204 622 605 692 513 434 573 875 623 679 909 881 109 070 936 702 204 555 566 805 374 230 607 246 475 422 245 845 058 867 974 662 641 158 179 1 The same as the total of cash on hand at beginning of year and receipts during year. 1028 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. ARICA]SrSAS— Continued. Payments. CASH ON HAND AT CLOSE OF YEAR. Total pay- ments, and cash on hand at close of year, i CASH ON HAND AT BEGINNING OF YEAR. COUNTY, General treasury. Sinking, in- vestment, and public trust funds. General treasury. Sinking, in- vestment, and public trust funds. Receipts. Sebastian S232,893 63,501 39,642 18,667 69,644 26,443 120,452 99,665 102,361 97,171 554,790 19,971 11,096 3,929 26,337 4,415 68,200 29,264 11,943 8,637 $287,683 83,472 50,638 22,496 95,881 30,858 188,662 128,929 114,304 105,808 $28,441 13,453 9,295 4,078 26,501 2,411 63,756 27,759 26,172 5,994 $269,242 Sevier 70,019 Sharp 41,343 Stone 18,418 Union 69,380 Van Buren 28,447 Washington 134,896 White 101,170 Woodrufl 88,132 Yell 99,814 CALIFORNIA. $20,085,341 $5,933,299 $179,312 $26,197,952 $6,206,799 $146,694 $20,845,469 1 1,778,534 11,817 143,464 353,374 161,146 259,209 614,780 303,041 9,040 45, 135 80,600 69,944 65,904 81,900 2,081,576 20,857 188,599 433,974 221,089 326, 113 696,680 290,228 9,040 45,391 63,969 61,165 37,432 66,172 1,791,347 11,817 Alpine Amador 143,208 370,015 169,924 287,681 640,508 Butte Calaveras Contra Costa Del Norte ^ 145,768 890,197 193,391 29,962 324,836 34,024 175,730 1,215,033 227,415 39,886 135,845 209,274 34,207 1,005,759 193,208 Glenn Humboldt 2 , . Inyo 2 . . Kern 447,911 161,247 98,317 144,201 2,640,075 174,827 220,464 75,551 311,034 276,039 133,948 46,703 357,429 270,674 207,733 336,123 222, 178 75,293 443,606 898,408 131,407 598,606 .554, 115 119,738 170,966 16,790 19,807 986,440 39,686 92,808 32,932 86,233 111,908 27,418 22,131 128,983 69,470 76,975 82,647 85,569 12,586 209, 164 165,896 43,091 146,618 158,08: 567,649 332,202 116, 107 164,008 3,716,067 214,413 313,272 108,483 396,267 387,947 161,366 68,834 491,368 340, 144 284.708 429,698 307,747 87,878 674,766 1,055,999 176,407 7.57,307 719,346 165,796 145,634 411,863 186,568 98,278 128 064 Lake 16,829 35,954 877,794 27,812 78,693 19,824 76,800 51,613 29,242 19,229 130, 123 52,969 78.912 98, 141 79,739 18, 189 102,002 117,859 41,594 96,114 127,. 639 89,542 68,208 2,770,055 186 601 Madera . Marin 234,579 88,659 319,467 336,334 132 124 Mariposa . . Modoc 49|605 355,775 Monterey . 4,966 5,470 205,796 324,424 228,008 69,689 660,012 932,864 133 437 Orange 10,928 7,133 Placer Plumas 22,095 1,696 909 12,083 7,143 12,741 5,276 376 10,734 7,806 San Benito San Bernardino 650, 459 684,000 San Diego San Francisco ^ San Joaquin 704,645 306,892 302,086 366,610 1,123,496 361,969 320,600 82,734 246,659 370, 6a5 540,952 237,114 184,622 195,607 81,108 317,723 186,732 287,970 ,362,665 168,204 246,070 97,930 202,063 110,460 201,870 54,132 71,112 17,426 61,976 81,993 213,728 950,715 422,680 604, 149 476,070 1,337,362 406,138 391,712 100, 160 308,636 462,678 754,680 328,804 237,785 263, 143 104,203 462,694 250,116 398,989 413,930 278,203 100,438 111,611 91,679 166,796 83,001 129,771 20, 108 61,070 100,287 199,248 67,290 41,753 60, 345 26,060 120,446 73,627 81,511 54,987 23,354 672,512 310,872 392,538 384,391 1,154,972 17,7.58 11,270 San Mateo Santa Barbara ii,'996' 37 15,594 261 ; 94] 79,992 267,565 352,391 666,432 261,614 196,032 192,798 78,143 342,248 176,488 316,392 358,943 91,690 53,263 67,636 23,096 144,971 63,383 110,849 61,266 29,180 170 1,086 Yolo Yuba 187,384 1 The same as the total of cash on hand at beginning of year and receipts during year. 3 No report. 3 Under city government. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1029 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALAJSICES, BY COUNTIES: 1902— Continued. COLORADO. The state Arapahoe Archuleta Baca Bent Boulder Chaifee Cheyenne Clear Creek. . . . Conejos Costilla Custer Delta Dolores Douglas Eagle El Paso Elbert Fremont Garfield Gilpin Grand Gunnison • Hinsdale Huerfano Jefferson Kiowa Kit Carson La Plata Lake Larimer Las Animas . . . Lincoln. Logan Mesa Mineral Montezuma — Montrose Morgan Otero Ouray Park Phillips Pitkin Prowers Pueblo Rio Blanco ilio Grande Eoutt Saguache San Juan San Miguel Sedgwick Summit TeUer Washington.. - Weld Yuma Payments. $11,762,743 3,700,687 48, 203 15,303 59,519 339, 269 118, 483 17,879 143, 786 113,900 45, 184 34, 375 83, 850 26, 131 82, 119 79, 592 1,006,089 65, 141 257,746 143, 458 81,479 17,910 119, 496 29, 454 84, 438 240, 166 30,046 35,601 129,888 263, 657 296,389 272,965 37,417 106, 298 172,493 33, 410 34,920 83,916 88,305 172,331 84, 119 55, 165 34,783 119, 813 75, 352 986, 265 42, 651 74,884 76,018 81, 464 72, 375 142, 899 27,969 61,869 653, 783 34, 633 374,083 45, 525 CASH ON HAND AT CLOSE OF YEAR. General treasury. 231,202 20,926 4,294 19,802 42,831 20, 491 2,548 13,341 40, 114 26, 728 7,840 13, 161 9.099 17,600 17,065 62, 719 9,117 71, 179 19,621 7,910 6,274 31,651 6,267 25,850 27, 784 16, 659 895 17,380 69,377 27,808 41, 480 10, 657 7,893 49, 377 3,948 16,004 15, 807 440 39,722 18, 581 16, 135 17,023 14, 631 40, 686 67,334 15,838 13, 497 24, 716 16, 667 19,239 26, 646 7,328 14,870 47, 140 8,761 579 12.204 Sinking, in- vestment, and public trust funds. S54,366 123 506 919 1,418 6,519 2,276 669 1,859 4,498 •12,396 !,781 1,385 Total pay- ments, and cash on hand at close of year, i $13,249,714 3,931,889 69, 128 19,597 79,321 382, 100 143,503 20,427 167, 127 154,014 71,912 42,215 97, 124 35, 736 100, 638 98, 075 1,068,808 74, 258 328,926 169,598 23, 184 153, 423 36,280 110,288 267,950 46, 606 36, 496 147,268 322,934 324, 197 314, 445 48, 074 114, 191 221,870 37, 368 51,783 104,221 88, 746 212,053 102.700 71,300 51,806 146, 840 116,038 1,052,599 58, 489 88,381 99,734 98, 131 100,396 177,930 35,297 76,739 700,923 43, 294 374, 662 59,307 CASH ON HAND AT BEGINNING OF YEAR. General treasury. 116,515 10, 663 5, 493 13,238 25,201 22, 683 6,629 15, 641 32,112 21, 449 6,268 16,055 13,990 8,371 14, 586 138,667 6,161 32, 193 15,880 12,221 2,780 28,695 7,876 16,736 28,973 14,779 3,042 24, 547 37,064 31,059 43,381 6,239 1.201 36,898 4,873 14,960 18,663 1 545 26,727 12,126 19,180 16,202 19,430 21,708 37,992 Sinkmg, in- vestment, and pubUc trust funds. 4,216 250 777 231 1,228 613 246 2,236 2,831 Receipts. 17,569 .. 10,819 .... 29, 659 . . 12,930 44, 633 17,938 4,788 I-. 3,034 7,451 23,953 63,782 . 8,447 1 4,892 .... 14,070 1,516 $11,957,1 3,815,374 68, 465 14, 104 66,083 3.56, 899 116,604 14,898 141,686 121,902 50,463 36,947 81,819 20,969 92,036 82, 261 930, 141 68,097 296, 732 146,794 77,168 20,404 124, 215 28, 160 93,562 238,977 31,826 33, 464 122, 721 285,880 293, 138 271,064 42,835 112,990 184,972 32, 485 34,688 82, 737 88,200 186, 326 90, 574 62, 120 35,604 126, 896 94,330 1,014,607 40,920 77, 662 70,075 86,201 52, 828 152,541 30,509 52,786 637, 141 34,847 369, 770 43, 722 CONNECTICUT. The state Fairfield Hartford Litchfield Middlesex New Haven — New London. . Tolland Windham 51,214,733 328, 863 279, 146 32, 356 41,776 470, 226 25, .398 13,. 596 23, 373 2,833 36,930 19, 292 3,339 13, 767 81.297,666 365, 793 298, 438 35, 695 60, 641 483,993 26,398 13,. 596 24.012 $111,17 45,427 9,271 7,423 7,297 40, 796 813 161 $1,186,388 320, 366 289, 167 28, 272 43,344 443, 197 24,586 13,445 24,012 1 The same as the total of cash on hand at beginning of year and receipts during year. 1030 Table 20. WEALTH, DEBT, AND TAXATION. -TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. DELA^VATtE. Payments. CASH ON HAND AT CLOSE OF YEAR. Total pay- ments, and cash on hand at close of year, i CASH ON HAND AT BEGINNING OF YEAR. COUNTY. General treasury. Sinking, In- vestment, and public trust funds. General treasury. Sinking, In- vestment, and public trust funds. Receipts. The state $601, 595 $141,648 $643, 243 570,351 $672, 892 Kent 82, 751 342,066 76,778 6,898 124, 725 10, 025 89, 649 466,791 86,803 6,259 60,633 13, 459 83,390 Newcastle 416, 158 Sussex 73, 344 DISTRICT OF COLUMBIA. [No county organization.] ELOEIDA. The state. Alachua.. Baker Bradford. Brevard. . Calhoun . . S3, 047, 037 Citrus Clay Columbia . Dade DeSoto... Duval Escambia - Franklin. . Gadsden... Hamilton. Hernando, HUlsboro.. Holmes Jackson Jefferson . . Lafayette . Lake Lee Leon Levy Liberty.. Madison. Manatee - Marion. . Monroe . . Nassau. Orange. Osceola. Pasco. . . Polk Putnam St. John Santa Rosa. Sumter Suwanee Taylor Volusia Wakulla Walton Washington . 137,977 18, 532 70, 379 88,993 20,369 38,535 29, 489 64, 783 92, 660 102, 643 469, 932 158, 500 36, 368 28, 991 32,936 28, 433 270, 249 20, 617 64,066 15,012 52, 121 44,855 50,992 45,641 13, 899 64, 772 52,261 130,965 64, 711 66,267 101,270 44, 866 34, 094 47, 807 57, 845 74, 739 39, 928 32, 790 34,947 24, 799 83,428 14,984 29,760 33, 696 $261, 443 $34,958 16, 360 811 3,886 6,412 2,951 5,895 1,974 336 4,726 7,979 20, 620 4,686 8,306 6,834 2,511 3, 7.59 28, 178 2,696 2,257 3,233 4,036 7,368 6,602 13,886 4,367 640 1,746 4,308 270 7,927 1,364 7,037 6,022 5,607 11, 107 5,807 7,360 3,499 4,460 9,143 2,213 2,866 1,684 3,538 4,299 $3, 343, 438 154, 337 19, 343 74, 766 96, 406 23, 310 44, 430 31,463 65,118 97,386 110, 622 480,562 163,237 44,674 35,825 36,447 32, 192 326, 448 23, 313 66,313 62,572 19,048 59, 489 51,357 64, 877 49, 908 14, 639 57,883 66,669 131,235 72,638 68, 192 108, 307 62, 363 39, 701 68,914 63, 662 82,089 43,427 37, 240 44, 090 27, 012 86, 294 16, 668 33, 298 37,895 8215, 143 1,985 2,686 3,060 4,256 1,848 2, 1.39 10, 109 4,676 20,785 10,428 6,270 6,522 1,485 2,965 34, 374 1,507 4,413 344 365 11, 791 1,691 10, 169 2,003 528 1,470 2,863 2,491 2,597 2,802 4,423 4,383 3,464 2, 903 5,078 5,997 1,871 5,102 6,113 1,014 2,475 686 1,728 1,797 $8,546 198 "i,'662' 1,822 992 'i,'596' $3, 119, 749 144, 639 17,368 69,992 92,355 23, 310 40, 174 29, 616 62,979 87,277 106, 046 459,767 , 152, 621 38,404 29,303 33, 962 29, 227 291,876 21, 806 51,900 60, 566 18,683 47, 698 49, 666 54, 708 47,905 14,011 54, 591 53, 706 128, 744 70, 041 64, 398 103, 884 46, 384 36,237 66, Oil 58, 574 76, 092 41,556 32, 1.38 37, 977 25, 998 83,819 16, 083 .31,670 36, 098 GEOEGIA. Appling. Baker... Baldwin. Banks. . . Bartow.. Berrien . Bibb... Brooks. Bryan . . Balloch. Burke. . . . Butts Calhoun. . Camden . . Campbell. $8,055,037 36, 899 18, 128 53, 718 28, 177 100, 188 61,056 266, 663 46, 482 19,962 66, .394 67, 695 63, 902 26, 419 18, 8,34 31,960 6,816 23 1. 11,355 6,019 6, 058 4, 756 42, 484 8,170 3,911 6, 910 2,139 167 323 2, .306 6,020 4,000 $8,941,653 36,922 18, 417 65,073 33, 196 106, 246 66,812 309, 147 64, 652 27, 873 73, 304 69, 8.34 64,069 25,742 21,140 37,980 $833, 748 1,772 1,206 10,802 4,909 5,210 4,485 42, 322 3,796 3,634 10, 156 2,660 766 634 1,408 5,313 $3, 000 3,000 $8,104,905 35,150 17,211 64,271 28,287 101,036 61,. 327 266, 826 60,856 21,239 63,148 67,274 63, 293 26, 108 19, 7.32 32, 667 1 The same as the total of cash on hand a t beginning of year and receipts during year. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1031 Table 20.--T0TAL COUNTY PAYMENTS, RECEII^S, AND CASH BALANCES, BY COUNTIES: 1902— Continued. GEORGIA— Continued . ■Carroll Catoosa Charlton Cliathanl Chattahoochee. Chattooga . Cherokee . . Clarke Clay Clavtou Clinch Cobb Coffee Colquitt . . -Columbia - €oweta . . . Crawford . Dade Dawson. . Decatur. . Dekalb Dodge Dooly Dougherty. Douglas Early Echols Effingham . Elbert Emanuel . . . Eannjn. . . JFayette . . Floyd Forsyth. . Tranklin . Fulton... ■Gilmer. . . Glascock. 'Glynn . Gordon... Oreene Gwinnett . . . Habersham. Hall Hancock. . . . Haralson . TTarris Hart Heard Henry. . . . Houston. Irwin Jackson.. Jasper — Jefferson . Johnson. Jones Laurens . Dee Liberty. . Lincoln.. . Lowndes. . Lumpkin. McDuffie.. Mcintosh. Macon Madison Marion Meriwether. Miller Milton Mitchell Monroe Montgomery. Morgan Murray Muscogee . . . Newton . . . . Oconee Oglethorpe . Payments. S97, 615 16, 677 10,645 466, 646 17, 408 36, 966 43, 948 80,286 26.261 31,839 22, 234 76, 924 58, 979 70, 351 28,423 93,561 22, 126 14,224 18,532 87,588 79, 667 ' 38,494 73, 207 64,002 24, 462 41,743 9,206 22, 134 57,061 64,084 37,964 28, 361 136, 200 28,961 48,059 827, 424 22, .564 9,489 62, 200 39, 087 53, 992 64,036 38, 502 78,419 46, 101 46,076 4.5, 717 51, 796 32, 017 62,8^ 87, 946 48, 920 82, 486 52, 719 44, 541 .39, 631 34, 676 97, 407 28,009 28,893 19,681 61,746 21, 169 37, 337 22, .561 67, 323 49,118 24,518 77,900 17, 819 17,678 40, 317 83, .333 47, 125 .57,857 22,426 152, 962 83, 685 31,4.50 43,599 CASH ON HAND AT CLO.SE OF YEAR. General treasury. S5,810 1,270 647 167, 703 2,277. 6,624 5,095 13, 899 2,181 8,027 7,657 6,360 804 8,949 1,815 313 1,960 1,112 35 10,714 9,602 6,200 43 9,167 9,419 952 234 3,775 11,079 6,108 1,843 1,562 ,39,596 1,477 7,890 7,071 1,855 264 17,285 83 10, 730 6,604 4,522 1,347 10, 179 2,608 773 5,935 1,481 3,110 3,147 1,791 10, 040 2, 205 2,736 44 5,820 18,291 4,486 4,622 1,726 6, 152 734 2,674 Sinkmg, in- vestment, and public trust funds. 3,962 5,288 4,275 16, 115 2,160 1,.382 3,465 14,010 8,880 571 2,925 • 11,992 1,968 6,024 4,984 Total pay- ments, and cash on hand at close of year, i S103, 425 17,947 11,192 634, 349 19, 685 43, 590 49,043 94,185 28, 4.32 39,866 29,891 82,284 59, 783 79, 300 30,238 93, 874 24, 086 15, 336 18, 667 98, 302 89, 169 44, 694 73, 250 73. 169 33,881 42,696 9,440 25,909 68, 140 .59, 192 39,807 29,923 175,796 .30,428 55, 949 834. 495 24, 409 9, 753 g5,285 39. 170 64,722 70,539 43,024 79, 766 48, 684 46, 490 57, 731 33, 498 65,998 91,093 50, 711 93,426 54,924 47, 277 39,675 40, 396 115, 698 33, 495 33, 515 21,407 57, 898 21,903 40, Oil 22,.551 61, 285 54, 406 28, 793 94, 015 19,979 19,060 43, 782 97, 343 56,005 58, 428 25, .350 164,954 85, 653 37, 474 48,583 CASH ON HAND AT BEGINNING OF YEAR. General treasury. S7,021 2, 331 Sinking, in- vestment, and public trust funds . 145, 636 .3,919 8,809 5, .501 17, 733 1,981 6,744 8,062 2,573 8,813 592 100 1,.534 2,691 1,459 18,251 2,645 8, 052 2,703 7,906 6,288 1,382 3,176 6,835 2,167 2, .525 1,276 28,189 1,653- 4, 195 I 790 i 1,397 j 418 i 3,584 ' 3,177 j 10, 726 8,177 1,342 4,493 11, 323 431 28 20,611 1, .326 1,8()5 1,325 6.048 19,174 2,040 2,857 3,. 563 4,346 21,822 3,976 2,424 1,402 9, 752 1,103 2, 458 1,558 1,522 2,664 2,128 1,074 1,411 2,323 6,508 5, S14 7,788 3,076 4,694 3,976 4,050 4,465 Receipts. I S96, 404 15,616 11. 192 488,713 15,766 34, 781 43,542 76, 452 26, 451 33, 122 23,829 79,711 59, 783 70, 487 29,646 93, 774 22,562 12, 645 17, 108 80,051 86, .524 36,642 70,547 65,263 27,593 41,313 9,440 22, 733 61,305 67,035 37, 282 28, 647 147, 607 28, 776 51,754 833, 705 23, 012 9,335 81,701 55,993 53,996 62, 362 41.682 75,273 ■ 1'957 <:3,2S3 46, 462 37, 120 32, 172 64. 193 89,768 44, 663 74,252 52,884 44,420 36, 122 36,060 93, 876 29,519 31,091 20, 005 48, 146 20,800 37, 553 22,651 59, 727 52,884 26, 129 91,887 IS, 905 17, 649 41.469 90, 835 50, 191 50, 640 22. 274 150, 260 81,677 33, 424 44,118 1 The same as the total of cash on hand at beginning of year and receipts during 3 1032 WEALTH, DEBT, AND TAXATION. Table 20. -TOTAL COUNTY PAYIVIENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. GEORGIA— Continued. Payments. CASH ON HAND AT CLOSE OF YEAK. Totiil pay- ments, and cash on hand at close of year, i CASH ON HAND AT BEGINNING OF YEAE. COUNTY. General treasury. Sinking, in- vestment, and public trust funds. General treasury. Sinking, in- vestment, and public trust funds. Receipts. Paulding S36,944 20,768 36,119 54, 430 80, 100 45,484 46, 062 12, 365 17, 666 44, 289 333, 618 27,119 15, 474 40, 347 70,234 39, 424 77,676 33, 490 20, 120 80, 439 22,363 27,564 49,984 73, 209 10,093 81,764 40, 629 16,758 46,363 46,689 94,757 52, .393 30,396 77, 574 31,0.37 19,616 16,668 48,014 45,894 60,693 32,247 44,082 S973 1,607 7,842 5,142 3,218 928 $37,917 22,275 42,961 59,572 83, 318 46,412 49, 474 12,997 19,151 51,136 345,089 28,823 19,706 41,273 71,586 46,496 86, 486 36,127 22,813 99,662 26,003 28, .562 55,931 74,234 10, 199 86, 792 42,624 17,968 48,730 64,238 96,687 63, 181 32, 757 81,726 51,227 21,334 17, 4.52 60,506 61,421 66,298 34,049 64,422 81,983 1,819 5,327 2,640 3,153 5,159 4,112 1,154 535,934 Pickens 20, 466 Pierce 37,634 Pike 66,932 Polk 80,165 Pulaski 41,253 3,412 632 46,362 11,843 Rabun 1,495 1 6 847 ' 1,143 5,351 18, 008 Randolph 45.786 Riclimond 11,471 1,704 4,232 926 1,352 7,072 8,811 1,637 2,693 19,223 3,640 988 5,947 1,025 106 5,038 1,995 1,210 2,367 7,549 1,830 788 2,361 4,152 20, 190 1,718 1,794 5,880 ' 339,209 Rockdale 2,489 1 26.3.34 Schley 3,042 3, 318 16, 664 37,96& 67,272 Screven 4,314 6,381 9,258 6,614 3,458 30, 328 1,850 738 5,914 .526 Stewart 40,115- 77, 228 Talbot 28, 613 Taliaferro . .y 19,356 Tattnall . 69, 334 Taylor 24, 153 Telfair. . . . 27, 814 Terrell .50, 017 73, 708 Towns 10, 199 Troup 7,080 1,189 1,703 214 12,517 818 1,013 2,736 5,566 6,412 2,019 1,5.59 12,213 10,937 9,487 79,712 41,435 Union 16, 265 48 616 Walker 41 , 721 Walton . 95, 769 Ware 52 168 30,021 76,161 44, 815 19,315 15,893 48, 293 Webster Whitfleld 12, 492 Wilcox 6,527 6,705 1,802 10,340 40 484 56 811 Wilkinson 34,049 Worth 7,771 IDAHO.* The state Ada Bannock Bear Lake Bingham Blaine Boise Canyon Cassia Custer Elmore Fremont Idaho Kootenai Latah Lemhi Lincoln Nez Perce Oneida Owyhee Shoshone Washington. . .. .?3, 155, 400 358, 177 212, 198 64, 636 180, 490 124, 880 232, 386 196, 356 61,070 65, 362 71,000 146, 455 121,150 193, 667 291,769 74, 472 73,135 142, 768 74,710 65, 208 316, 606 98,915 $751,935 137,976 82, 434 1,180 29, 4.50 28,825 28,082 92,. 308 12,572 14,333 16, 066 27,095 22, 667 71,292 30,741 6,723 9,383 29,619 18,741 24, 896 41,229 26, 433 $30,652 877 1,303 315 "1,937 1,044 9,868 6,690 4,618 $3,9.37,987 496, 163 294,6.32 56,693 216,243 153, 705 260, 468 288, 664 73,642 80,010 87,956 175, 487 143,817 264,9,59 322,610 82,2.39 92, ;«6 172, 377 99,141 94,722 .367,835 124, ,348 .$644,271 120, 690 56, 530 3,817 34,775 27,598 26, 698 46. 666 12. 667 12,774 20, 849 17,774 20, .548 64,928 28,733 9, 677 9,968 34, 8.30 10,944 16,980 41,596 26, .330 $33, 529 1,126 4,206 3,030 'i,'442 1,075 10,816 2,472 "4,'378 1,260,187 375, 463 238, 102 51,7.50 177,262 126, lor 233, 770 241,999 60,976 64,206 67, 107 156,271 123,269 200,031 293, 777 71,687 71,602 137,647 83,213 76,270 316, 239 93, 640 ILLINOIS. ■ The Rjime as thn toinl of cash on hand at beginning of year and veecipts during year. The state .. $54, 734, 828 $1,283,475 $19,705 [ .*.56,0:J8,008 $1,162,186 $16,058 fv54 8.59 764 676, 667 167, 404 109,360 162, 108 79, 726 3,575 1,608 3,870 3, 540 5,009 IW0,242 Kin, 105 n:).:j06 165,648 .M,736 334 646 9,9.36 1,795 2,398 fi7P QOS 93 i 76 93 11 j3ond 103 359 163 853 Brown 82", 337 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1033 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. . IJjIjINOI.S— Continueii. COUNTY. Payments. CASH ON CLOSE OI General treasury. SI, 319 5,0.50 2, 636 178 16,696 23,999 1,019 203 7,674 263 30,653 779 1,736 31,173 18,905 2,368 13,950 1,240 7,385 4, ,339 923 6,498 1,124 2,908 8,364 3,006 3, .589 1,149 3,064 444 4,961 35,924 52, 228 2,069 180 1,852 7,089 120 1,863 50, 174 28,874 8,093 12, 722 12,332 38, 516 711 7,008 41,172 1,221 6,0.32 1,297 213,316 28, 481 33, 377 60, .536 2,481 1,.5.59 19,162 275 6,107 9,878 ,59 8,847 29, 140 6,741 1,354 58, .592 2 202 17 ! 908 3,270 1.226 473 5,027 3,0.34 930 6, 405 11,446 2,381 7,440 3,241 lAND AT ' YEAR. Sulking, in- 1 vestment, and public trust funds. km 1,697 475' Total pay- ments, and cash on hand at close of year. 1 CASH ON BEGINNING General treasury. $2, 639 5,003 3,046 106 18,213 40,794 : 799 499 6,626 2,727 22, 344 392 ,1,786 49, 818 9,237 2.916 7,494 398 5,171 5,912 1,437 1,765 588 10,660 9,. 545 5,767 2,205 417 1,692 937 6,696 16,160 31,690 7,317 291 3,996 7,492 2.32 1,129 43,002 11,845 6,580 6,009 9,326 22, 692 581 9,926 3,494 96 841 507 278, 186 32,239 26, 249 61,027 302 1,933 11,825 447 4,104 18,600 114 7,290 29,621 4,739 11,1,35 2,124 196 17.297 664 1,405 1,112 3, 604 1,395 1,286 7,013 5,198 945 7,8.58 7,534 lAND AT OF YEAK. Sinking, in- vestment, and public tru.st funds. Receipts. 8403.031 42,340 198,777 140, 000 624, 346 375, 645 132, 970 101,332 108, 744 380,020 26,661,417 216,710 91,711 347,263 194, 366 212,866 314,429 321,120 63, 021 118,685 172, 488 229,080 77,993 392, 164 97,685 183, 637 226,523 101,006 288, 546 17,086 115,473 384,062 375,070 199,316 96, 704 149,305 111,366 212,663 64,762 882, 377 337,681 120, 386 442,811 437, 764 877,753 84, 121 454, 808 470,414 304, 966 253, 475 265, 107 872, 348 491,771 362, 757 493, 122 186, 649 166,997 174,252 60,811 128, 697 221,8.32 90,046 235, 463 350,. 362 145, 234 390,071 1,143,868 1.32,962 228,. 327 264,651 41,459 55,275 44,903 150,375 85,075 723, 419 844, 6.59 102,972 1,072,965 128,851 S404, 350 47, 708 203,110 140, 178 640,517 399, 644 134, 139 101,. 535 116,9.38 380, 313 26, 692, 070 217,489 93, 446 378, 436 213,271 218,503 328, 379 322, 360 60,456 123, 024 173, 675 236, 578 79,117 395,072 106,049 186, 643 230, 112 102, 178 292, 812 17, 530 120. 434 419,976 427, 298 201,385 96,884 151,157 118, 455 214,094 66, 625 932,661 366,555 128,479 455,843 450,849 916,269 85,018 461,816 511,586 306,1,7 258, 602 266, 404 1,085,663 520,663 396, 134 553, 668 189,051 168,666 193, 414 61,086 134,704 231,710 90, 106 244,310 379,542 151,976 391,475 1,202,460 136,922 246. 435 267.921 42,695 56,748 50, 005 153,409 86, 005 729, 824 857,230 106, 483 1,082,813 132,092 S401,711 Calhoun. . . . J297' 121 50 42, 705 Carroll 199,767 Cass 139,951 Champaign 622,254 358,850 Clark 150 526' 30 100 50 615 133,240 Clay 100, 986 Clinton .. .. 109,797 Coles. 377,. 586 Cook 26, 669, 726 Crawford 217,097 Cumberland 91,660 Dekalli 328, 618 294,034 3,270 2,976 212,611 Dupage 320,885 Edgar 321,962 50 201 55,084 117,112 Fayette 264 86 172, 152 Ford . ... 233, 813 78,629 Fulton 384, 412 49 96, 455 Greene 180, 876 Grundy 227,907 23 1,202 23 127 101,738 Hancock... 290, 993 Hardin 16, 593 1 114,738 Henry. 403, 816 Iroquois 395, 608 194, 068 113 208 96, 480 Jefferson 146,963 110,963 1,411 692 213,170 65, 495 889, 549 1 354 710 Kendall .. 121,899 316 i 753 310 253 450, 524 441,270 893, 577 186 1 376 84, 061 451,890 Livingston 608, 092 1 306, 081 95! I 65 267,696 265 897 McHenry . 807 477 4U i 488, 424 369,885 502, 631 188,705 166 623 21 44 181 589 60,639 130, 600 213,110 89,991 237,020 349,881 147 236 ............' 40 50 i,"758' 200 40 56 380,284 1 200 336 1,106 135 621 Pike 267,257 41,019 54, 636 10 75"! 271 200 152,014 1 i,i25 1 130 '■ 2,408 1,125 333 2,408 850,907 104 205 Saline Schuyler 124,558 iThe same as the total of cash on hand at beginning of year and receipts during year. 1034 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. ILLINOIS— Continued. Payments. CASH ON HAND AT CLOSE OF YEAR. Total pay- ments, and cash on hand at close of year, i CASH ON HAND AT BEGINNING OF YEAE. COXTNTY. General trea.sury. Sinking, in- vestment, and pul)iic trust lunds. General treasury. Sinl£ing, in- vestment, and public trust (unds. Receipts. Scott $88,292 276,456 127,707 397,808 351,381 100, 785 648,404 81,802 259, 031 114,725 114,266 161,436 365, 748 774,073 127,943 484,857 209,612 $700 23, 883 8,197 1,906 1,492 393 4,552 112 36, 113 9,509 1,169 509 4,818 83, 482 1,380 13,252 14, 448 $88,992 300, 339 136,112 399,714 352,873 101,253 6.52,963 81,914 295,994 124, 428 115, 484 162,050 370,566 857,701 i 129, 443 498,909 224,060 $823 25, 226 7, 115 1,1.50 1,578 1,084 4,085 136 25,281 7,702 1,327 4,385 7,802 76,064 5,532 17,193 16, 409 $88,169 Shelby 275, 113 Stark $208 3)00 128, 897 398, 564 351,295 75 7 100, 169 1.707 647,171 Wabash 81,778 850 194 49 105 270,713 146 12 618 116,680 114, 145 White 157, 047 362, 764 Will 146 120 800 176 781,461 123,911 1,000 480,716 207,651 INDIAN TERRITORY. [For payments and receipts of the various Indian nations, see end of this table, page 1064.] INDIANA. Adams Allen Bartholomew. Benton Blackford Boone. - Brown. Carroll - Clark. Clay Clinton . . . Crawford- Daviess. . . Dearborn. Decatur. . De Kalb.. Delaware - Dubois.. . Elkhart . . Fayette . . . Floyd Fountain. Franklin. . Fulton Cibson Grant Green Hamilton. Hancock. . Harrison Hendricks... Henry Howard Huntington . Jackson Jasper Jay JeHerson Jennings.. . . Johnson. . . Knox Kosciusko. Lagrange . . Lake Laportc. . Lawrcnce. Madison. . Marion . . . Marshall. . The state $29, 073, 014 $6,467,676 ! SI, 799, 334,247 1,007,360 277, 274 363,685 216,311 287,527 54,904 289,0.39 404,3.59 285,9.32 .349,595 324, 125 96, 148 355,666 188,971 233, 272 315,519 516,904 148, 621 440, 321 137,560 211,3.55 29(1, -Ififi IT.S,,?'? 2S.S,244 323, 772 583, 426 .340,286 3.30,894 270,956 194,042 279,354 344,771 326,971 300,920 226,318 230,681 .329,909 298, 144 201,691 233, 709 488,142 363, 834 178,005 588, 470 531,249 316,111 659,147 1,576,957 2X7,651 114,713 189,323 75. 897 36,801 44,018 39,217 12,968 83, 646 125,769 35,301 49, 696 12,916 13. 898 122, 418 18,816 53, 506 24,290 177,8.38 8,103 24, 665 16,385 4,637 11,736 10,914 17,236 108, 781 271,660 164, 444 127,471 112,442 50,519 63,019 114,643 86, 725 57,852 74,962 33, 872 77,963 42, 041 11,607 76, 364 266,. 568 28,417 43,026 198, 118 118, 349 76, 102 168, .330 167, 302 .50,611 6,937 74, 826 21,019 16, 255 7,156 10, 106 1,830 16,002 42,514 10, 195 6,075 8,422 4,. 395 5,799 18, 405 15,121 4, .547 7,833 7,603 13, 401 11,331 15, .598 7,207 8,818 9,415 8, 175 23, 992 6, 459 34,452 3, .31)5 10, 361 37,673 27, 308 4,201 16,286 32,649 3,848 6,596 11, .504 14, ,580 15, 790 17,041 5,2.32 29,074 14,516 80, 626 6,729 12,010 211,703 4,, 353 $37,340,220 455,897 1,271,509 374, 190 416, 741 267, 485 336, 850 69,702 387,687 672,642 331, 428 405, 366 345, 463 114,441 483, 883 226, 192 301,899 344, 3,56 702.576 164, 327 478,387 166,276 231,590 .309, 409 198, 259 .314, 895 440, 728 879,078 611,189 492,817 386, 763 254,922 370,046 486, 722 417,897 375,058 333,829 268, 401 414, 468 351,689 227, 878 328, 863 771,751 397, 483 250,705 801, 104 7.30,224 398,942 839, 487 1,965,962 342,616 $5,743,7.54 126, 864 129, 476 54, 162 110,190 55,634 10, 724 76,571 163,686 11,304 34. 468 7,620 16,246 75,430 14,984 40,052 34. 469 158, 323 4,517 34,069 18, 302 1,188 624,576 $30,071,1 10, .592 25, 402 88,861 163,439 1.56,910 90,918 102, 122 34,843 47,902 109,293 74, 5.54 49,974 75, 191 42,513 54,262 41,166 21,002 66,955 178,914 33, 339 44,986 191,287 79, 739 110,420 167,998 166,066 42, 160 11,751 73,868 8,525 32,494 7,368 12,634 1,415 12, 729 30, 455 8,075 4,183 7,692 2,756 4,489 10, 192 7,880 6,307 4,894 2,227 10, 678 6,610 13, 168 2,. 521 7,643 17,008 9,707 17,760 4,190 15,037 2,937 8,891 22, 476 19,027 24,707 14, 227 317,282 1,068,175 311,603 274,067 204, 483 324,216 57, 663 299, 387 388,601 312,049 366,715 330,161 96, 439 403, 964 201,016 253,967 303,590 539,358 167,683 433, 640 141,364 217,234 306,888 180, 124 272, 485 342, 160 697,879 350,089 386,862 281,704 211,188 299, 668 368,402 318, 636 310, 867 23,780 234,858 3,726 222, 162 17, 107 343,099 9,011 301,513 29,. 589 177,287 13, 301 248,607 9,986 ■5K2,851 11,716 3.52,428 27,214 17,s,506 36,886 .572,932 72,861 677,624 14, 600 273,922 9,603 661,886 150,637 1,6.39,260 4,748 295,707 1 The same as the total of cash on hand at beginning of year and receipts during year. = Including ca.ih balances of state school funds in custody of counties. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1035 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES; 1902— Continued. INDIANA— Continued. Payments. Martin Miami Monroe Montgomery Morgan Newton Noble Ohio Orange Owen Parke Perry Pike Porter Posey Pulaski Putnam Handolph - . . Ripley Rush St. Joseph.. Scott Shelby Spencer Starke Steuben Sullivan Switzerland. Tippecanoe . Tipton Union Vanderburg . Vermilion.. , Vigo Wabash Warren Warrick Washington Wayne Wells White Whitley S124, 197 .392, 339 257, 178 295,113 245, 249 23.5,215 250, 849 60,635 163, 699 169,213 312,203 133,716 164, 320 331,269 253,031 194, 845 314, 225 375, 680 177, 466 292, 140 566, 461 79,985 310, 478 247, 418 225, 133 142, 395 358, 757 108, 101 499,686 234, 596 133,941 691,821 211,731 738, 334 293, 853 234, 803 215, 837 177,501 574, 021 336, 391 291,401 256, 456 CASH ON HAND AT CLOSE OF YEAE. General treasury. jsinkinfe, in- vestment, and public trust funds. 813,718 40,642 13,753 51,582 23,134 185,045 19,647 3,964 39,691 77,148 108,073 8,505 62,505 73,216 64,039 56,297 102, 107 69,982 39, 565 48,081 240, 607 14, 057 72, 175 31,342 69,351 37, 480 112,885 431 69,869 58,179 116, 199 47,614 35,926 95,588 30,867 80,688 46,217 106,498 82,568 74, 628 29,527 S16, 657 9,201 3,537 88,040 3,037 8,200 8,676 6,427 12,034 4,757 3,561 6,187 4,729 7,693 12, 723 6,887 5,515 6,845 22, 847 62,955 50,420 4,588 16,286 3,714 5,245 10, 444 7,275 6,842 172,506 2,428 21,982 25,966 3,660 17, 726 6,062 2,253 5,474 17, 752 104,946 13,940 6,334 2,456 Total pay- ments, and cash on hand at close of year, i $154,572 442, 182 274, 468 434, 735 271, 420 428,460 270, 172 71, 026 215,424 251,118 423,827 147, 408 231,554 412, 168 319, 793 258,029 421,847 452,507 239, 878 403, 176 857,488 98,630 398,939 282, 474 299,729 190, 319 478,917 115,374 742, 061 295, 203 174, 314 833,986 262,905 791,986 395,503 267,923 301,999 241,470 785, 465 432, 899 372, 363 CASH ON HAND AT BEGINNING OF YEAE. General treasury. Sinking, in- vestment, I and public trust funds. .<{20,323 ' 42,764 12,281 14,802 22,438 167,464 17, 396 4,422 41,253 21,428 77,600 3,942 11,852 97,504 50, 677 92,810 46,259 34,593 50, 403 238,838 14,241 63,037 60,796 106,994 26, 160 68, 263 110 41,892 61, 278 16,518 110,950 20,617 128, 849 62, 113 44, 891 48,934 30,097 93, 367 97, 670 74, 373 38,294 Receipts. $9, 624 7, 133 2,594 51,. 378 2,571 6,334 8,854 13, 199 2,845 7,683 4,739 2,494 9,109 6,592 8,000 3,041 17,063 22,546 41,764 51, 132 4,337 4,818 5,018 6,620 : 4,256 2,429 4,034 138,410 i 11,086 I 20,670 22,389 2,393 10, 691 7,008 2,054 3,512 15, 892 79,060 4,747 3,898 6,755 S124, 625 392,289 259,593 368,555 246,411 255,368 255,442 57,750 160,972 226, 845 338,544 138,727 217, 208 306,555 262,524 211,643 325,996 389, 185 182, 739 311,009 567,518 80, 052 331,084 216, 660 186, 115 159,903 408,225 111,230 561,759 232, 839 137, 126 700, 647 239,995 652, 446 326,382 220,978 249,553 195, 481 613, 038 330, 482 294,092 243, 390 lO^VA. The state I 825,143,881 j 83,093,615 1= Adair Adams Allamakee- - Appanoose . Audubon . . , Benton Biackhawk- Boone Bremer Buchanan. . Buena Vista. Butler Calhoun Carroll Cass Cedar Cerro Gordo . Cherokee. . . . Chickasaw... Clarke Clay Clayton . . Clinton... Crawford . Dallas Davis Decatur Delaware . . . Des Moines. Dickinson.. 140,124 128,115 151,059 226,721 134,275 238,992 628,029 280,727 186,057 222,780 180,481 196,782 245, 187 226, ,398 243,007 188,146 .307,857 205,669 154,274 149,371 184.288 250,706 465,417 225,184 395,870 117,342 141,114 162,720 .521,696 137,971 29,126 3,244 16,442 40,906 15,492 62,409 35, 409 16,654 19,991 6,527 27,145 32,453 42,389 13,801 16,312 23,192 51,774 16,1.57 25,896 15,991 9,080 24,966 135,744 21,336 28,187 7,228 27,850 18,071 8,977 8399,9.50 5,698 "4," 335' '"6,"797" 14,533 10,664 6,140 4,143 4,269 3,048 1,443 3,152 2,190 537 900 843 14,285 4,286 1,0.56 6,545 1,138 3,818 506 78 2,672 828,637,446 174,948 131,359 171,836 267,627 156,664 305,934 .574,702 303,527 210,191 233,576 210,674 230,678 290,728 240,199 261,901 213,628 359,631 222,363 181,070 166,205 207,653 279,958 601,161 247,. 576 402,703 146,667 152,160 191,076 .539,845 149,620 83,203,703 I 8427,418 22,680 3,690 24,023 28,324 20,660 43,0.56 57,672 27,611 25,490 25,774 22,626 32,485 37,960 23,027 18,689 31,252 37,056 15,552 20,276 16,864 15,682 9,096 1.39,696 12,966 6,. 326 26,192 13,212 27,766 55,089 10,923 2,461 4,556 l^sio' 6,964 4,701 7,211 6,195 3,776 2,218 5,916 8,401 2,679 2,149 5,108 4,062 1,028 624 11,1.56 2,276 1,011 7,857 825,006,325 3 198 3 297 1 260 109 10 730 149,807 127,669 143 257 239,303 131,685 255,914 512,429 268,705 179,606 204,026 185,830 192,277 244,377 217,172 240,633 180,127 317,468 202,759 169,766 148,717 180,815 268,586 461,465 233,600 288,521 117,277 135,661 162,060 484,647 127,967 1 The same as the total of cash on hand at beginning of year and receipts during year. 1036 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. IOWA— Continued. Dubuque Emmet Fayette Floyd Franklin Fremont Greene Grundy Guthrie Hamilton Hancock Hardin Harrison Henry Howard Humboldt Ida Iowa Jackson Jasper Jefferson Johnson Jones Keokuk Kossuth Lee Linn Louisa Lucas Lyon Madison Mahaska Marion Marshall Mills Mitchell Monona Monroe Montgomery. . . Muscatine O'Brien Osceola Page Palo Alto Plymouth Pocahontas Polk Pottawattamie Poweshiek Ringgold Sac Scott Shelby Sioux Story Tama Taylor Union Van Buren Wapello Warren Washington. .. Wayne Webster Winnebago. . .. Winneshiek Woodbury Worth Wright Payments. $547,277 146,278 291,204 197, 892 167,437 169,733 190,653 163,968 199,133 215,822 161,855 277,083 225,858 166,228 159,127 133,408 134,185 165,028 227,162 287,088 155,262 279,837 192,324 204,554 309, 189 349,569 592,788 148,049 132,939 234,976 181,210 331,210 229,777 343, 108 165, .'94 144,251 181,862 189,266 198,107 308,999 219,645 167,698 244,821 174,718 324,062 203,016 1,478,731 721,383 206,328 142,315 190,874 558,216 182,948 293,666 238,704 277,726 159,690 231,7.58 149,950 376,714 194,186 197,095 149,043 376,246 191,006 229,020 919,234 103,340 206,700 CASH ON HAND AT CLOSE OF YEAR. General treasury. Sinking, in- vestment, and public trust funds. $77,097 29,032 21,333 23,800 6,062 I 081 26,192 i 9,040 26,428 24,007 46,376 2S,007 38,882 23,770 21,548 22,607 25,222 17,014 32,070 34,714 17,730 28,688 55,509 15,076 56,037 45,324 76,351 16,535 18,414 24,421 14,777 16, 426 34,321 48,637 28,860 10,863 26,211 48, 470 13,656 18,986 36,136 35,323 23,090 20,018 32,297 23,708 372,325 69,460 31,749 6,104 27,516 22,726 31,170 80, 466 32,421 22,726 15,391 7,973 17,640 7,093 24,830 8,700 2,436 35,286 6,289 121,989 12,101 26,423 $262 8,577 745 1,466 10,340 1,575 3,819 2,686 76 170 1,374 2,705 2,675 50 1,579 5,240 3,874 2,316 26,017 6,000 1,986 8, .599 337 28,060 3,0.56 3,325 2,259 323 5,159 667 6,534 3.213 1,266 8,032 8,918 2,507 125 4,884 4,262 57,602 5,632 3,477 792 3, 7.30 2,800 4,460 3,173 2,037 1,177 2,946 11,180 1,377 6,806 7,096 77 3,621 1,426 155 Total pay- ments, and cash on hand at close of year, i $624,636 183,887 313,332 223,168 173,499 180,754 217,420 177,427 228, 247 239,905 208, <01 305,090 266,114 192,703 183,. 350 1,56,066 160,986 182,042 264,472 ,325,676 175,308 334,642 253,833 221,616 373,825 395,230 669,139 165,. 350 151,353 287,457 199,043 350,961 266,3,57 392,068 199,413 155,781 208,073 243, 270 214,976 329,251 263,813 211,939 270,418 194,861 361,243 230,986 1,908,658 796,376 238,077 151,896 219,182 580,942 214,118 ,377,852 273,925 304,912 178,264 241,768 168,767 385,752 230, 196 207,172 151,479 418,338 204,390 237,385 1,044,844 116,957 233,278 CASH ON HAND AT BEGINNING OF YEAR. General treasury. $107,811 19,586 18,846 43,403 10,044 10,246 25,286 17,507 29,125 20,974 43,285 41,934 25,978 40, 427 25,496 17,076 26.243 11,6.30 42,699 34,471 Sinking, in- vestment, and public .trust funds. 6,106 30.869 15,180 15,, 525 24,, 572 29,199 14,246 42,462 14,974 33, 476 18,418 485,139 57,710 27,336 13,727 32,585 30,858 38,700 43,690 25,177 21,507 20,727 16,926 8,089 13,957 25,850 1,595 2,551 65,615 6,406 1,8.51 69,428 10,.3H5 32,904 $333 5,522 10,637 3,033 5,054 2,960 877 2,646 1,870 1,740 1,616 1,835 6,241 1,889 3,439 4,260 2,763 21,950 1,120 39,119 2,, 599 45,136 4,521 22,139 1,099 68,960 26, 126 32,892 83 36,688 148 14.338 1,147 19,. 378 15,. 386 23,897 14,791 3,748 15,081 3,390 38,718 2.595 35,869 2,461 31,960 5,333 2,234 9,786 618 7,480 3,010 8,929 2,654 7,858 13,638 38,010 10,455 Receipts. 5,770 3,018 2,624 4,108 8,779 2,369 3,280 992 4,560 4,578 1,260 12,003 7,420 404 11,816 1,717 390 $516,492 158,779 283,849 176,722 163,456 165,454 189,174 159,043 196,476 217,061 163,376 263,156 238,520 150,421 1.51,613 137,100 131,304 170,412 217,513 288,442 152,238 292,824 204,176 198,378 288,739 362,255 632, ,303 149,865 131,975 248,174 180,504 3.32, 490 22.5,044 353,748 162,120 149,258 177,204 225,856 189,665 304,061 227,134 194,683 219,027 177,233 319,909 198,930 1,385,609 728,210 210,741 132,399 183,579 560,084- 175,418 331,538 244,640 274,626 165,158 221,562 1,59,686 367,235 199,767 204,317 148,928 340,720 190,558 235,130 963,600 104,875 199,984 KANSAS. Allen Anderson. Atchison. . Barber Barton. . . $16,568,000 217,206 192,790 277, 462 160, 908 143, 3,38 $2, 495, 634 46, 682 19,217 27. 240 39,214 70,775 $324,436 819,388,130 263, 788 212,007 ,304.702 190, 122 214,113 $2, 533, 940 1 Thp same as the total of cash on hand at beginning of year and receipts during year. 31,211 37, 441 37,647 61,298 69, 663 $437, 197 $16,416,987 232, 577 174, 566 267,155 128, 824 144,450 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1037 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Ciontinued. KANSAS— Continued. Bourbon Brown Butler Chase Chautauqua . Cherokee . , Cheyenne . Clark Clay Cloud Cofley Comanche . Cowley Crawford . . Decatur. .. Payments, Dickinson . Doniphan. Douglas . . . Edwards. . Elk Ellis Ellsworth. Finney Ford Franklin. . Geary . . . Gove Graham. Grant Gray Greeley Greenwood . Hamilton. . . Harper Harvey Haskell Hodgeman. Jackson. Jefferson. Jewell Johnson . . Kearny.. . Kingman . Kiowa Labette . . Lane Leavenworth. Lincoln Linn Logan Lyon McPherson. Marion Marshall . . - Meade Miami Mitchell Montgomery . Morris Morton Nemaha . Neosho . - Ness Norton.. Osborne Ottawa Pawnee Phillips Pottawatomie . Pratt Rawlins.. Reno Republic. Kice Kiley... Rooks . . Rush... Russell. Saline.. S223, 214 240, 94 107 261 62, 4.3 149, 180, 166, 49, 313, 319, 85, 227 165, 267 65 103 114, 202 113 41 90 21 47 27 190, 47 124, 175, ,30, 51 173, 157, 149, 190, 42, 13? 78, 262 45 519, 95, 112, 45, 282, 193, 200, 211 65, 157, 141 269, 129, 12, 200, 144, 95, 119 237, 115 128 77, 149 171 162 68 354 IS) 155, 78 105, 225, 543 032 410 786 397 195 248 732 670 922 827 174 475 698 157 642 935 617 260 8.39 400 804 455 550 217 208 802 448 630 557 407 671 027 553 020 530 951 627 609 301 406 424 887 132 010 775 555 790 .327 471 477 023 561 327 695 372 720 627 819 777 645 224 983 238 568 569 782 272 024 879 333 353 078 178 439 644 , 052 457 055 CASH ON HAND AT CLOSE OF YEAR. General treasury. S29, 651 5, 739 ?83,040 31,669 20, 605 44,020 20, 655 34, 922 14, 620 27,824 6,024 7,214 5,886 750 16, 129 31,128 21,528 56, 963 38,595 1,311 1,245 8,716 28, 170 2,622 33, 640 7,774 16,922 19, 810 4,449 2,260 7,174 64,888 6,837 4,000 6,304 9,118 5,203 22,032 8,019 19. 173 17,756 39, 265 44, 487 8,467 40, 396 11,878 12, 845 16. 126 25, 567 10, .366 49, 523 45, 645 15,399 26, 143 8,461 2,243 20,922 7,085 6,961 37,613 66, 774 26, 478 18,331 28,342 13,079 32,262 763 4,956 14, 333 34, 818 29, 269 25, 952 10, 619 6,506 13, 779 8,337 9,045 13, 406 18,429 17,082 43, 547 5,819 43. 174 6,242 14,557 .30,620 20,942 14,313 Sinking, in- vestment, and public trust funds. 1, 712 I 3,542 1 4,277 1 179 I 6,806 10,634 1,000 3,603 2,118 73 5,108 12, 679 28 89 18,845 639 7,921 1.475 841 2,1 13, ■ Total pay- ments, and cash on hand at close of year, i 1,202 S336, 142 220.282 271,601 115,015 ■186,728 282, 062 82, 701 71,822 171,885 187.884 198, 050 72, 666 371,382 368,070 94,414 255, 327 168, 164 301,5/6 93.201 120, 172 95,000 129, 192 76, 265 179, 622 215, 192 127,851 47,612 99, 920 27, 051 73,266 36, .576 209, 580 66,427 168, 664 220, 040 38,477 94, 044 185, 902 170, 472 165, 735 217, 141 52, 762 192, 055 137,211 277, 531 71, 181 528,. 326 116.643 133,712 62,889 289. 432 230, 990 266,797 2.38. 0.39 83,658 186.0.37 154,799 301,982 130,390 17,774 215,110 179, 463 126. 132 146,9.36 248, 8.30 121,074 160, 269 87, 594 159, 158 184,430 181,308 87, 614 411,394 155,897 198, 352 164, 790 103, 201 108,672 126, 399 240, 670 CASH ON HAND AT BEGINNING OF YEAE. Receipts. General treasury. 11,168 25, 162 46, 623 27,025 550 18,653 9,786 .33,233 i 19,631 9,504 4,597 8,286 282 23, 102 23,638 24, 331 64, 156 5,906 478 25, 139 46. 627 7,661 12,512 100 27,163 19, 667 31,533 i,931 169, 868 143, 070 247,447 126. 109 14,283 203,942 154,301 77,959 118,910 197,044 111,288 122,, 362 77,808 164, 661 161,328 167,670 62, 705 322,099 149.991 152,725 147,129 90,689 81,619 106.832 207, 106 1 The same as the total of cash on hand at beginning of year and receipts during year. 1038 WEALTH, DEBT, AND. TAXATION. Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. KANSAS— Continued. Payments. CASH ON HAND AT CLOSE OF YEAR. Total pay- ments, and cash on hand at close of year. ' CASH ON HAND AT BEGINNING OF YEAE. COTINTY. Sinking, in- renerfll ' vestment, funds. General treasury. Sinking, in- vestment, and public trust funds. Receipts. Scott $49,731 503, 557 29, 081 784, 429 56, 306 94, 223 124,028 99,266 21,211 18,828 331, 186 67,734 56, 399 132, 272 30, 170 187,201 .33,623 161,876 112, 243 1,164,388 $32,877 178,744 5,701 24, 437 17,727 7,748 21,648 18,597 $82, 608 688,078 34,884 816, 338 74,033 101,971 146, 676 117,852 33,678 22,974 402,707 97,326 60,895 169, 862 36, 091 188,377 56,673 224,985 139,571 1,259,969 $44, 671 61,698 2,547 24,046 19,076 6,645 18, 097 22, 723 21,823 5,457 36,811 21,860 6,574 20,723 6,405 699 17,441 81,836 23,416 69,509 $37,937 Sedgwick $5,777 102 7,472 $72,398 701 60,283 553, 982 31,636 Stiawnee 742,009 54,957 96, 326 Smith 127,579 Stafford 95, 129 11,865 Stevens 4,146 1 71,521 23, 704 5. SSR 17,517 Sumner 23,712 3,228 342, 184 72,238 Trego 4,496 20,216 6,609 1,176 21,829 73, 109 27,328 88,400 54, 321 Wabaunsee.. 17, 375 312 8,660 310 140, 479 Wallace 30,376 187,678 Wichita 1,321 413 38,819 Wilson 143, 149 116,155 Wyandotte 17,181 1,986 1,188,475 KENTUCKY. Adair Allen Anderson. Ballard... Barren Bath Bell Boone Bourbon. Boyd Boyle Bracken Breathitt Breckinridge . Bullitt Butler Caldwell.. Calloway - Campbell . Carlisle. . . Carroll . . . Carter Casey Christian - Clark Clay Clinton Crittenden. . . Cumberland. Daviess Edmonson. Elliott Estill Fayette Fleming Floyd Franklin. Fulton... Gallatin. . Garrard. . Grant . . . Graves. . . Grayson. Green. . . . Greenup . Hancock - Hardin. . . Harlan. . . Harrison - Hart Henderson - Henry Hickman . . . Hopkins — Jackson $9,612,908 31,670 65,060 44, 803 42,809 64,238 66, 507 61,571 55,215 184,430 75,217 83,585 50, 179 33,168 69,377 34,726 37,212 54, 591 61,377 222,082 30, 406 46,829 46, 808 33,026 146,068 117,248 33, 106 16, 767 50,611 21,520 157,724 26,271 26, 086 27, 669 479,006 71,2.=i2 37, 860 94,893 45, 747 21,849 61,845 93,355 117,278 55,216 23,971 47,330 33,050 77,243 26, 813 101,362 49, 142 188, 206 75, 660 .55, 157 101,469 20,983 S597,825 2,454 13,629 4,883 6,768 640 10,005 , 1,240 639 9,519 3,420 9,352 6,627 450 4,4.50 11,575 ,. 204 j. 9,912 I. 117 i. 16,320 . 5,016 . 4,121 I. 125 8, 160 40,461 2,276 123 1,967 2,004 1,197 2,078 3,502 912 3,855 17, 094 10, 840 12, 136 1,779 12,417 2,894 841 .506 7,762 2,472 2, .574 10, 526 685 1.000 11,575 310,292,651 16, 660 34, 124 68, 589 49,686 49,577 64,878 77,112 68, 797 65,854 194,949 90,212 92,937 59,682 33,618 64,574 46,301 37,416 64, 503 51, 494 238, 402 35,421 .50,950 46,808 33, 161 170,778 157,709 33, 106 19,043 50, 734 23,487 159, 728 25,271 26,086 28,766 481,084 74, 7.54 38,772 110,748 63, 441 32,689 73,981 95, 134 129,695 58, 109 23,971 47,330 33, 891 77,749 20, 721 128,814 49, 142 195,968 78, 132 57,731 111,985 21,668 .5460,006 8147.254 $9,686,392 1,116 687 2.557 4,612 2.166 12,285 906 745 33,008 67,902 47, 129 45,065 62, 712 64, 827 4,928 ' 404' 62,963 65, 109 194 546 90, 212 6,403 5,680 86, 534 63,835 33 618 167 4,779 3,757 179 59, 616 42,544 37, 416 643 63,860 61, 494 3,816 1,053 3,624 234, 587 34,368 47,326 46, 808 33,073 78 9,210 36,610 17,242 144,326 121,099 33, 106 16,965 60,659 21,335 156, 018 2,078 75 2,162 3,710 25,271 26,086 28,766 462, 295 ■ 18,789 3,445 672 71,309 38, 100 98, 748 59,636 24, 469 12,000 3,805 8,220 9,940 11,833 64,041 83,301 129,695 56,277 23,971 47,209 33, 156 69, 610 26, 101 1,832 121 735 8,239 620 16,074 112 740 169 1 48,973 193, 223 73 255 2,745 4,877 3,347 54,384 111,985 21,164 604 1 The same as the total of cash on hand at beginning of year and receipts during year. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1039 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES; 1902— Continued. KENTUCKY— Continued. COUNTY OR PARISH. Jefferson . . Jessamine . Johnson. . . Kenton . . . . Knott Knox Larue Laurel Lawrence. •Lee Leslie. . - Letcher. Lincoln Livingston. Logan Lyon McCracken. McLean. . . . Madison. ... Magoffin. Marion. . Marshall . Martin- . . Mason. .. Meade . . . Menifee. . Mercer . . . Metcalfe . Monroe . . Montgomery . Morgan Muhlenberg . . Nelson Nicholas Ohio Oldham. . . Owen Owsley Pendleton. Perry Pike Powell Pulaski Robertson. . Rockcastle - Rowan Russell Scott Shelby Simpson, Spencer.. Taylor... Todd Trigg.-.. Trimble Union Warren Washington. Wayne Webster. .. Whitley... Wolfe Woodford. Payments. $1,522,948 74,417 32, 479 435,779 21,417 49,513 34, 226 41,633 47,784 22,288 18,351 23, 453 65,226 79,234 36, 101 104,950 33,947 195, 111 40, 620 128,049 28,317 09,848 46, 679 23, 499 195, 528 39, 204 14,321 73, 423 27,861 30,685 75, 800 29,524 107,262 84,340 59, 346 71,241 45,766 71,891 14,996 60,690 18,758 62, 992 17, 162 74,414 24, 196 35,168 20, 899 22, 484 138, 490 112,327 46,756 44, 328 25, 994 64, 463 50,086 28, 985 104,243 121,072 57,726 34, 552 61,323 61,869 23, 466 117, 978 CASH ON HAND AT CLOSE OF YEAR. General treasury. 867. 109 14,793 1,894 043 3,2S1 1,365 1,687 Sinking, in- vestment, and public trust funds. I,s31 1,964 7,240 15,392 17, 176 145 4,129 16 S,311 847 1,703 16,121 18, 393 310 231 21,273 2,388 4,760 489 438 16,918 649 2,310 868 3,025 2,323 1,649 448 1,487 20, 567 2,616 2,792 4,051 7,630 2,649 531 71,910 8,184 1,517 7,614 "936 '■ i35 1,944 Total pay- ments, and cash on hand at close of year, i SI, .580, 0.57 89,210 32, 479 437,073 22,060 52,774 35,. 581 43,320 47,784 24,119 20,315 ■ 23, 463 72, 466 116,901 36, 101 122, 126 34,092 271,150 40,636 137,260 28,317 70, 696 48,382 23,499 211,649 39,204 14, 321 91,816 28,171 30,916 82, 666 29,524 108,931 106, 613 69,918 77,518 46, 255 72, 329 14, 996 92,608 19,407 66,302 18,020 77, 439 26,519 36,817 21,347 23, 971 169, 057 120, 842 46, 756 48,700 25, 994 68,611 60,227 33, 544 107,035 125,123 65, 356 34, 552 63, 872 62, 400 23, 466 126, 158 CASH ON HAND AT BEGINNING OF YEAK. General treasury. $18, 201 13, 276 Sinking, in- vestment, and pul>iic trust funds. Receipts. 3,097 365 35 10,245 15, 106 730 4,607 6,881 1,218 45 ;- "39,'832'!! 487 17,475 726 703 5,871 1,206 22,604 5,286 76 270 120 2,678 5,323 5,903 27, 224 739 2, 166 2,320 4,426 116 664 418 $13,081 7,. 531 "6,'i95' 169 12,000 6,616 6,192 $1,561,866 75,93-4 32, 479 423,292 22,060 49, 677 35,216 43,286 47,784 24, 119 20,316 23, 453 62, 221 88,714 35, 371 117, 519 34,092 205, 470 39,418 137, 260 28,317 70, 695 48,337 23, 499 171,817 39,204 13,834 74,341 27,446 30,213 76, 795 29,524 100, 194 83,009 58, 437 77,349 46, 179 72,059 14,996 70, 448 19,287 62,624 18,020 72,116 20,616 36,864 21,347 23, 971 131,833 113, 588 46, 766 42,234 26, 994 68,611 50, 179 29, 574 104, 715 126, 123 60,930 34,436 63, 208 61,982 23, 465 116, 967 LOUISIANA. $5,033,664 $637,975 $5, 925 $5, 677, 564 $647, 189 $6,130,375 174,861 108,061 99, 343 111,613 47, 398 105, 859 187, 344 400, 258 16,870 25,041 45,968 -- 9,271 .. 13,585 -- 10, 808 ; - - 11,985 j-- 4,457 L. 21,698 1 56,485 .- 8,221 11,678 -- 220, 829 117, 3.32 112,928 122,321 59,383 110, 316 214,787 456,743 25, 271 .36,719 31, 953 8,247 10,727 10,128 188.876 109,085 102,201 112,193 ""6,'745' iso' 7,424 61 , 969 1,406 13, 530 63, 500 5,128 10,876 108,911 201,257 392, 243 20 143 PalHwpIl -J Cameron - 26,843 1 The same as the total of cash on hand at beginning of year and receipts during year. 1040 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUNTY PAYiMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES; 1902— Continued. LOUISIANA— Continued. The state. Allegany Anne Arundel. Baltimore Calvert Caroline Payments. CASH ON HAND AT CLOSE OF YEAR. Total pay- ments, and cash on hand at close of year, i CASH ON HAND AT BEGiNNING OF YEAE. COUNTY OR PAKISH. General treasury. Sinking, in- vestment, and public trust funds. General treasury. Sinking, in- vestment, and public trust funds. Receipts. 364, 026 57, 937 96, 067 03, 411 101,422 92,894 36, 994 35, 569 47, 947 132,220 129, 421 25,078 156, 532 80,922 137, 969 105, 442 26, 627 76, 997 71,675 105,797 S5,217 22,859 4,536 830 2,995 9,333 2,736 7,586 12,715 520 483 7,206 3,215 6,777 22, 583 6,834 4,006 S69,243 80, 796 100, 602 04,241 104,417 102, 227 39,729 43, 154 CO, 662 132, 740 129,904 32, 284 87,512 20,835 1,948 1,751 3,326 6,168 2,655 7,350 12, 369 3,149 803 3,056 4,286 8,387 16,661 9,469 2,880 1,774 18, 605 32,572 $61,731 Claiborne.. .. 69,961 Concordia 98, 654 Be Soto 62,490 East Baton Rouge East Carroll 101,091 * 97,069 East Feliciana . 37,074 35,804 48, 293 Iberia 129, 591 129, 101 29,228 159, 747 87,699 160, ,662 112,276 30,233 86, 599 RR Q17 166,461 Lafayette 79, 312 143, 891 102,807 27,363 84, 825 17*242 70,312 31^665 1 ' 137i462 104, 890 87,094 96,862 98,532 139,031 29,017 38,442 62,097 38,616 23, 913 23, 626 97,047 78,817 169, 122 77, 941 151,588 64, 605 86,293 118,210 109, 633 84,438 103, 530 87,013 39, 724 57,606 61,717 16,039 30,863 62, 954 15, i99 - ' 102.293 15,730 6,662 2,394 8,283 8,675 7,296 11,641 953 2, 4.37 6,679 7,897 2,201 8,899 731 142 6,621 11,078 9,676 22, 478 5,299 18,950 9,469 8,914 5,358 11,107 2,238 9,665 8,572 86, 563 6,854 6,493 6, 507 7,201 6,200 16, 648 103, 716 104, 025 146, 538 97,064 101,631 137,255 36,218 44, 642 68, 745 40,798 30, 617 32, 629 109, 769 80, 517 184,815 81,713 151,807 57, 491 104, 889 132,774 133,014 95,221 109, 600 99,735 50,108 63,188 69,970 18, 853 44, 521 81, 295 27,543 37,346 57,204 39,845 2,282 6,604 9,004 12,712 1,700 15, 693 3,772 219 2,886 19, 596 14, 664 23,381 10,783 6,070 12,722 10,444 5,682 8,253 2,814 13, 658 18, .341 St Charlps - 28, 080 26,050 101,862 78,316 175,916 80,982 St Mnrv 151, 665 50,870 93,811 123, 198 110, 536 89, 922 90,650 90,2''6 41,254 57,830 58,863 16,615 34,866 72,723 MAINE. The state . Androscoggin... Aroostook Cumberland Franklin Hancock Kennebec Knox Lincoln Oxford Penobscot Piscataquis Sagadahoc Somerset Waldo Washington York 8762,581 S340, 643 S25, 357 SI. 128, 581 S.350, 547 .518,150 ; $759,884 55, 557 81,922 110,293 20,038 27, 842 70, 477 25, 975 10,724 38,778 1.32, 561 20, 440 16, 662 37,813 12,880 47, 345 53,384 68,950 906 83,725 6,818 9,623 34, 608 16,860 752 4,894 76,226 315 740 2,605 12, 712 22,888 9,022 114,507 83, 121 194,018 26,856 .37, 465 116,044 1 42,835 11,476 43,672 207, 786 20,755 ' 31,397 40,418 25,692 70,233 62, 406 45, 120 848 74, 604 8,364 13, 588 22, 192 21,935 .577 7,161 126, 301 1,257 09,387 279 81,994 119,414 18, 492 23, 877 293 10, 959 S,li48 1 85,204 20,900 10 899 36 511 82, 485 i4,"i65" 19, 498 9,223 22,174 3,221 1,009 20, 940 4,430 37 197 1 24 583 49 293 1 MARTLAND. 83,808,264 621,724 235,707 622, 651 22,434 56,329 $542, 403 22, 436 8,994 393, 742 970 4,998 S204,.56S 84, 655, 235 8478,680 810,914 $4,065,641 644 160 1,207 5, 790 378, 504 10 4,305 642 953 250, .529 8, 565 236,174 6.37,889 23 404 23 394 60, 327 56,022 1 The same as the total of cash on hand at beginning of y.Nir and receipts during year. 2 Under city government. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1041 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANt:ES, BY COUNTIES: 1902— Continiiod. M AltY 1^ AiN U— Continued . Carroll Cecil Charles Dorcliester. Fredericlv--. Garrett Ilarlord Howard Kent Montgomery. . Prince Georges Queen Annes . . St. Marys Somerset Talbot Washington . Wicomico . . . Worcester... Payments. CASH (I.N HAND AT CLOSE OF YEAR. Total pay- ments, and Sinking, in-,iCush on hand vestment, J! at rlosi' of and iiiihlic ] year. ' trus' lund 8101,7i;!i 182, 'A-: 60, :Wil 119, ttJ 266, 720 73, 830 182,2.56 97, 069 186, 403 163, 34.5 117,337 96, 307 34, 368 92, 634 587,741 69,974- 56,096 CASU ON HAND AT BEGINNING OF YEAR. General treasury. .Sinkmf^, in- vestment, and public trust funds. S4,.368 11,742 1,760 971 5,285 877 8,115 1,083 10, 706 14, 650 800 14,727 34 9,110 2,872 1,618 82,349 Receipts. S.i..361 1.50, .543 58, IJ-I' 1 18, 462 201,441 72,953 174, 141 95,986 175,097 147, 695 116, .537 81,. 580 31,985 83, 497 89,762 586, 123 69,974 56, .8.50 .MA.SSACntTSETTS. The state . Barnstable. Berkshire. . Bristol Dukes Essex Franklin . . . Hampden. . Hampshire. Middlesex. . Nantucket . . Norfolk. .. Plymouth . Suffolk 2. . . Worcester. 47, 037 181,342 561,, 562 15, 745 60,317 347, 923 80, 719 704, 789 5, 103 193. 424 180, 690 16,733 27,761 66,557 676 0,587 34,218 20,217 61,154 61 I 44,9.32 2,9110 , 156, 303 63, 770 209, 103 628,119 16,421 1,017,653 66, 904 ,383,103 100, 936 755, 943 5,164 238, 406 183,. 590 6,021 24,114 56,949 34,800 5,353 55,781 16,6.50 45, 476 141 37,482 18, 547 .?2,135 2,135 .83,818,651 67. 749 184, 989 571, 170 16,421 982,853 61,651 325, 187 84,286 710, 467 5,023 200, 924 165,043 471,314 487, 191 34,303 MICHIGAN. The state ! S14, 513, 661 Alcona.. Alger. . . Allegan . Alpena . . Antrim . Arenac. Baraga. Barry. . Benzie. 25, 779 4,162 91,099 2,726 147,268 20, 485 122, 731 636 61,107 6, ,526 Berrien Branch Calhoun Cass Chariievoix. Cheboygan . Chippewa. . Clare CUntnn Crawford . . . 59,004 61,182 112,909 479, 456 44, 046 228, 327 154,261 250, 591 94,063 59, 101 Ki. 777 179,112 ON, 047 a-.,:.44 Delta Dickinson - Eaton Emmet Genesee . . . Gladwin Gogebic Grand Traverse . Gratiot Hillsdale Houghton . Huron Ingham . . . Ionia Iosco 33 1145 222 724 162 33H 1.59,090 ,81 i 456 214,4.58 fil 612 178 4X1 76 704 223 756 136,303 677 100 125 254 263 62'^ 15,S 238 5,S 904 872,714 3$i;^057^807 ; 381,014,991 2,013 6,213 34,451 4,838 16,719 6,323 3,222 2,966 7,397 16,643 8,938 11,792 2,376 16, 7.S7 7. 16,s 3,811] 1,801 2,836 16,791 10,264 27,518 43,261 35,547 1,,8.58 10. 770 5 .S.50 29, 93, 167, 123, 67, 112, 513 941 825 1 763 ' 367 633 I 017 '■ 395 909 907 232, 2.55 1.54,201 267,310 100. 3.S6 62, 323 86, 743 186,, 509 114,690 104,4.S2 44. S37 225,100 179, 125 157.2,5,s 90, 2,57 216.319 64. 4J.S 194,272 ,S6,9(i,s 251,274 135,303 iThe same as the totnl of cash on hand at beginning of year imd receipts sDa.ta included with those for the city of Boston. "Excludes Macomb county, for which no statement of cash on hand \\;(,s 720.301 100, 801 I 205,4,SO 169,1117 64, 703 during >-e;tr ibtainable. 3,046 84 18, 141 2,965 11,328 5,221 3,483 26, .591 731 5, 651 1 , 732 8, ,soi; 13,023 r.V.174 3,1 70 ls,,Slfl 14.105 ' 1 . 5'1S 1 . 2.89 8. 177 7, .506 14,2.89 .35,910 .30,314 1 , 938 956 : 4,336 I .537,846 I 814,466,075 26, 895 93, 741 149,612 120, 402 56, 305 55,796 63,912 112,909 487,316 48, 153 222,067 154,261 261,6.59 100, 3.86 60, .591 84,272 1 77. 703 1(11,067 98,921 31,.S03 221,921 160, 306 143,1,53 88, 6.59 216, 319 63,1.59 186,095 79, 462 236, 985 135,303 084, 451 130.487 203. 542 lOS.nOl 1111,427 932—07- -66 1042 WEALTH, DEBT, AND TAXATION. Table aO.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. MICHIGAN'— Continued. Iron Isabella Jackson Kalamazoo . . Kalkaska Kent Keweenaw... Lake Lapeer Leelanau Lenawee Livingston.. . Luce Mackinac Macomb Manistee Marquette Mason Mecosta Menominee... Midland Missaukee Monroe Montcalm . . . . Montmorency Muskegon Newaygo Oakland Oceana Ogemaw Ontonagon.. . Osceola Oscoda Otsego Ottawa Presque Isle . . Roscommon. - Saginaw St. Clair St. Joseph Sanilac Schoolcraft . . . Shiawassee Tuscola Van Buren . . . Washtenaw- . Wa3me Wexford Payments. S114, 626 103,999 261,508 247, 062 43, 399 641,004 28,142 22, 6S2 115, 198 41, 769 203,651 101,674 40, 486 68,835 138, 915 140, 769 326, 578 104, 672 86,062 221,314 96, 763 51,699 137, 766 126,852 29, 227 241,904 69, 389 224, 112 62,969 40,361 130, 468 63, 289 16,302 46,959 162,942 43, 251 24, 197 518, 506 248, 793 135, 261 152, 402 96, 944 206, 363 145,544 210, 105 222, 116 2, 632, 264 72, 229 CASH ON HAND AT CLOSE OF YEAR. General treasury. $10, 102 11,481 6,982 6,782 6,882 15, 168 9,307 5,671 32, 266 7,507 8,708 15,673 m 19,871 68, 723 9,780 7,356 1,888 16, 344 1,708 11,506 6,936 599 17,206 987 8,042 2,664 5,729 3,967 2,143 4,579 8,162 190 823 41,714 78,932 8,183 Sinking, in- vestment, and pubhc trust funds. 43,686 3,431 14,833 3,337 6,779 34,583 7,673 S72, 714 Total pay- ments, and cash on hand at close of year, i S124, 728 115, 480 267, 490 263, 834 49,281 666, 172 37, 449 28, 363 116,198 41,761 235,806 109, 181 49, 194 84, 408 160, 640 385,301 114,462 93,408 223,202 111,107 63, 407 149, 271 131, 788 29, 826 259, 110 70, 376 224, 112 71,011 43,026 136, 187 67, 246 17, 445 51,638 161, 104 43,441 26,020 560,220 327, 725 143, 444 195,988 100, 375 206,353 160, 377 213,442 228,895 2,739,661 79, Of 2 CASH ON HAND AT BEGINNING OF YEAR. General treasury. Sinking, in- vestment, and public trust funds. S6, 479 7,386 5,567 3,685 ' 3,910 ' 6,777 11,610 6,464 608 40 29,716 9,026 4,260 3,787 14,630 62,636 7,572 11,000 9,112 2,274 669 7,826 7,801 891 26, 081 776 o,S09 729 6,816 1,943 1,.540 1,786 329 1,760 547 34, 876 46, 038 4,535 26,991 21,940 4,135 18,515 316, 426 7,612 J37,846 Receipts. 5118,249 108, 094 251,923 250, 149 45,371 649,396 25,939 21,899 114,590 41, 721 206,090 100, 156 44,944 80, 621 161, 105 146,010 332,665 106,880 82,408 214, 090 108, 833 62, 838 141,445 123, 987 28,935 233,029 69, 600 224, 112 65, 202 42,295 129,371 65,303 16, 905 49,752 160,775 41, 691 24, 473 525, 344 282, 687 138,909 169,997 78,435 206,353 156, 242 194,927 228,896 2,386,289 72,390 MINNESOTA. The state I S20, 330, 236 I «2, 490, 131 Aitkin Anoka Becker. .. Beltrami . Benton . . . Bigstone... Blue Earth. Brown Carlton Carver Cass Chippewa . Chisago. . - Clay Cook , Cottonwood - Crow Wing.. Dakota Dodge Douglas Faribault. Pillmore.- Freebom.. Goodhue.. Grant 134, 667 127, 442 133, 702 201,860 93, 258 127, 423 263, 631 164, 326 113,742 90, 093 86, 629 124, 175 73,880 240, 085 36, 173 119,8.57 210, 405 183, 909 98, 663 116,962 206, 656 216, 800 180, 169 232, 967 82, 476 22,801 12, 720 69, 401 41,146 16, 292 9,444 31,703 3,736 21,000 4,860 43,948 10,212 12, 240 61,600 9,698 9,912 26, 171 28, 404 12,852 25, 284 23. 647 30, 489 27,426 21,001 39, 486 8111,476 §22,931,843 I 82,483,987 5100,735 I S20,347,121 157, 468 144. 854 193, 103 242, 995 109,560 136, 867 296, 334 168, 061 134,742 94, 963 130, 477 134,387 80,120 301,685 45,871 129,769 235, 676 212,313 111,615 142,246 230, 102 247, 096 207, 585 264,018 121,960 20, 665 19,014 69,996 30, 506 27, 194 16,045 20, 070 8,069 17,. 389 454 17,637 15, 563 13,141 83,828 7,380 10,230 36.925 16,266 9,964 23,1.58 26,234 31,344 29,619 10, 340 34,438 136, 803 123, 201 133, 108 212, 490 . 82, 355 120, 822 276, 264 149,992 117,353 94, 499 112,840 118,824 72, 979 217,767 38, 491 119, 633 199, 661 197,048 101,651 119,088 204, 868 215, 751 177, 966 243, 678 87, 522 1 The same as tlic total of fasli on hand at l.'eginning of year and receipts during year. !No statement of cas'i on hand oljtainable. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1043 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AXD CASH BALANCES, BY COUNTIES: 19(J2— Continued. MINXE.SOTA~Contmued. Hennepin . Houston. . Hubbard. Isanti Itasca Jackson Kanabec Kandiyohi Kittson Lac qui Parle. Lake Lesueur., Lincoln. . Lyon. . .. McLeod. Marshall. . Martin Meeker Millelacs . . Morrison. Mower... Murray. . Nicollet.. Nobles.- . Norman. Olmsted. . . Ottertail.. Pine Pipestone . Polk Pope Ramsey... Red Lake. Redwood. Renville.., Rice Rock Roseau-. . . St. Louis. Scott Sherburne . Sibley Stearns Steele Stevens Swift Todd Traverse.. Wabasha . Wadena Waseca Washington. Watonwan . . Wilkin Winona Wright Yellow Medicine . Payments. 84,172,869 98, 819 103, 962 60,295 159, 809 180, 178 63,488 145,086 89, 848 129,036 91,327 135, 990 75, 428 158,935 130, 182 189, 530 174, 696 137, 754 88,143 197,592 188, 502 128, 323 115,169 101,710 150, 544 188,963 361,975 117,981 116.396 436,912 143,164 2,831,885 124,317 192, 939 308, 368 194, 408 107, 673 51,112 1,439,326 85, 726 53,099 122, 677 368, 223 130, 376 112,546 136, 238 153, 393 101,203 147,872 82, 897 117,850 239, 546 105, 019 141,770 349, 696 169,806 124, 135 CASH ON HAND AT CLOSE OF YEAE. General treasury. Sinking, in- vestment, and public trust funds. $128, 610 15,883 24, 245 23,430 81,238 14,990 4,443 30. 691 25,897 37, 124 28,142 40, 795 10,034 27,156 12, 886 39, 955 23,410 11,864 49, 466 48, 616 23, 255 23,488 5,991 15,378 48, 476 25, 107 82, 351 51,248 10,066 136,831 24, 658 93, 197 36, 625 34, 123 37, 648 16, 781 18,932 1 16, 804 98, 263 16, 772 9,583 6,315 29, 303 11,119 29,584 17,864 30,276 23,519 19. 692 10,010 9,817 58, 367 17,080 31,039 38, 612 21,748 22,038 $8,971 Total pay- ments, and cash on hand at close of year, i 84,301,485 114,702 128,207 83, 725 241,047 195, 168 67,931 175,777 115,746 166, 160 119,469 170, 785 100, 433 180, 091 143,068 229, 485 198, 106 149,618 137,609 246, 208 211,757 151,811 121,160 177,094 205,020 214,130 444, 326 169,229 120, 462 573, 743 167,722 2, 926, 082 160,942 227,062 346,016 210, 189 126, 605 67,916 1,635,402 102, 498 62,682 128, 992 397, 526 141,495 142,130 164, 102 183, 669 124, 722 167, 564 92, 907 127, 667 297,913 122,099 172, 809 388, 308 191,554 146, 173 CASH ON HAND AT BEGINNING OF YEAR. General treasury. Sinking, in- vestment, and public j trust j funds. 8114,943 12, 535 19, 333 26, 103 74, 897 29, 805 5, 073 24,111 31,071 I 32,873 . 23,360 '. 31,410 :. 15,678 21.980 I. 13,051 1- 68,899 I- 19,494 '. 24.603 I. 39,090 . 36,668 1. 22,889 !- 27,401 1. 6,478 |. 16,203 i- 81.981 j- 20,909 i- 98,445 '. 23.869 . 26.604 - 148,116 . 47,963 i- 110,814 . 20,880 '. 32,328 '. 40,062 '- 11,937 '. 16,067 . 7,854 - 101,704 12,624 '- 7,872 - 8,664 ,. 33,732 - 11,774 i. 18,828 t- 11,584 ■. 22,073 - 22,865 I- 8,766 !. 4,841 I- 10,974 '. 64,281 I- 16,124 . 38,207 '- 39,912 - 24,163 . 19,094 I- 87,928 90,168 Receipts. 84,180,542 102,107 108, 874 57,622 160, 150 166, 363 62, 858 151, 666 84, 674 133,287 90,119 146, 375 76, 827 164, HI 130,017 160, 686 178,612 125, 116 98,613 209, 540 188,868 124, 410 114,682 160,891 123, 039 193, 221 346,881 145,360 100, 958 426, 627 119,769 2,814,268 140,062 194, 734 305, 954 198, 252 110,648 60,062 1,443,630 89, 874 54,810 120, 428 303, 794 129,721 123, 302 142,518 161,596 101,857 158, 808 88,066 116,693 233, 632 106, 975 134,602 348,396 11.7,401 127,079 MIS.SI.SSIPPI. The state - Adams . , Alcorn. . Amite - - Attala. - Benton. 85, 482, 704 Bolivar Calhoun Carroll Chickasaw. Choctaw- -- Claibo^ne- Clarke Clay Coahoma. Copiah 127, 100 60, 021 00, 934 75,035 33, 393 125,295 46,801 04, 268 54, 959 40,059 74,802 64, 729 76, 330 83, 696 127, 932 8680,955 15.812 2,001 10,407 11,, 50ft 2,166 74,978 2,311 8,916 11,434 5,642 610 6,014 11,266 27,578 30,396 870,390 3,582 86, 240, 049 146 494 It! 022 71 876 m; 544 35 559 203 ,S,33 49 112 73 174 66 393 61 781 76 412 70 743 87, 596 111 .562 1.58, 328 8632,307 843, 504 18,492 , 151 1,004 12,101 ' 433 987 1,640 i 124,500 2,135 890 ; 4,885 I 435 770 80 6,664 1,785 0,151 I .33,674 360 S,270 I 85,564,238 127, 851 61,018 59,342 85,557 33,919 77,198 4S, 222 6S, 289 65, 958 50,925 68, 748 r.S, 958 81,445 77,. 538 1,50,0.58 The same as the total of cash on hand at beginning of ynar and receipts during year 1044 WEALTH, DEBT, AND TAXATION. Table liO.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. MISSISSIPPI— Continued. Covington.- Be Soto Franklin Greene Grenada Hancock Harrison Hinds Holmes Issaquena.. Itawamba. - Jackson Jasper Jefferson Jones Kemper Lafayette... Lauderdale. Lawrence. . . Leake Lee Leflore Lincoln Lowndes Madison Marion Marshall Monroe Montgomery Neshoba Newton Noxubee Oktibbeha.. Panola Pearl River. Perry Pike Pontotoc. . . Prentiss Quitman Rankin Scott Sharke}' Simpson Smith Sunflower. . . Tallahatchie Tate Tippah Tishomingo. Tunica Union Warren Washington. AVayne , Webster Wilkinson. . . Winston Yalobusha. . Yazoo Payments. S42, 286 65, 286 46, 069 27, 332 100, 372 50, 502 97. 250 190, 145 127,043 47, 709 32, 735 74, 126 36, 061 102, 463 76, 872 61,010 79, 114 182, 267 39, 293 37, 341 78, 467 84, 044 79, 740 110, 230 103, 362 79, 566 83, 490 103, 678 52, 665 41,540 55, 357 76,888 86, 559 88,551 35, 982 04, 3.33 84, 036 49, 198 66, 134 25, 716 58, 739 43, 223 40, 319 64,913 39, 221 72,570 65, 743 59.562 40, 475 29, 051 71,986 64, 033 214,873 156,989 47, 829 34,9,53 fal,427 3S,,S6.-) 70, 353 131 , S24 CASH ON HAND AT CLOSE OF YEAR. General treasury. S2, 812 6,033 11,442 0,539 1,522 4,020 6,157 48,946 1,574 4,829 3,747 2,111 1,802 33, 648 3,639 2,641 12,704 3,169 1,670 2,658 12, 783 1,727 594 146 2,678 12, 634 6,135 10, 384 18 4,704 12, 267 19, 300 6,543 4,047 19, 263 3,691 2,040 2,011 167 1,137 2,560 19, 297 3,671 2,708 3,480 10,004 7,4,34 5.826 2,025 S, 325 3,024 24,7.54 45,()76 1,273 1,681 21,619 3,24!) 4,826 5,592 \ Sinking, in- vestment, and public trust funds. Total pay- ments, and cash on hand at close of year. ^ S343 2,537 6, 753 8, 445 1,073 1,984 1,788 733 68 1,005 ""■5' 970 180 986 2,027 2,953 2,899 2,613 l,03.S ;, 242 417 390 640 S45, 098 70, 319 57,854 36, 408 101,894 54, 522 110,160 247, 536 128,617 63, 606 30, 482 77,310 39, 847 137, 899 81,244 03, 619 79, 114 196, 031 47,216 39,011 81,125 96, 827 81,467 118,714 103, 507 82, 897 96, 124 117,818 63,049 41, 563 60,061 90, 125 106,046 95,094 40, 029 83, 596 88, ,327 51,238 58,146 26, 869 59, 876 48, 410 62, 669 OS, 584 42,183 78,949 78,, 360 66, 996 46, 301 31,070 ■SO, 3.39 67.057 24I,C,6o 207,907 49, 519 .36, 639 82, 046 42, 504 75,819 137,410 CASH ON HAND AT BEGINNING OF YEAR. General treasury. Sinking, in- vestment, and public trust funds. SI, 277 4,027 I 16,718 .S486 2,920 23,410 j 4,1.S6 2,418 i 13,281 : 18,122 1,775 I 5,596 I 1,208 1,771 271 I 248 1,.SS8 I 731 34,0:ili , 2, ,568 1,476 I . 722 313 i 21 "8^827"'!!!;;;;!!;; 1,082 , 1,208 708 ■ 1,626 12,280 1,247 3,5.39 1,393 1 4, 429 171 7,426 4,184 , 3,924 25 I 1,983 ' 5,203 I 26,945 I 20 2,966 I 2,502 I 5,723 622 2,797 893 172 880 263 2. 005 322 21.745 1,230 24,749 886 ' 509 10,5,57 2,338 11,810 1.061 7,661 I 750 I 14,000 I .1,848 '2, ,532 47, 2ri,s 1,226 24,213 3,921 111 18,994 1,357 1,8.39 ' 90S 2.531 ! Receipts. S43, 821 06, 292 40, 650 33, 482 78, 478 50, 336 107, 742 216, 133 126, 842 46, 801 34,711 76, 791 37, 228 101,295 79, 046 63,285 79,114 186, 204 44, 926 38, 303 79,499 84, 547 80, 220 113,782 103,506 78, 297 88,698 113,634 59, 125 41,538 68, 078 84, 922 79,080 92, 128 37, 627 77,873 87, 705 48, 441 67, 252 25,817 69, 613 46,083 39, 594 43, 835 40,789 66, 054 66, 5.50 65, 336 38, 640 30.. 326 64, 431 64, 525 193, 141 179, 773 48, 691 36, 52S 63,0,52 41,147 73,072 134,S.S5 >riss<)ri!i. The state - - --- 815,224,647 82,616,496 ' 8167,220 Adair Andrew . . Atchison. Audrain. . Bii rry Ba 1-ton - - . Bates Bonton. . . Bollinger. Boone. . . . Bneli:. BdIIc'I f'al.lw C-alliin-a. CHi"d''n II. 1,54,447 109, 379 137, 427 128, 217 S3, 960 90, 103 178,657 110,542 06, («0 157, ,300 I13S, 368 122, 578 87,0.16 1X11,071 37,363 24, ,557 25,966 27, 372 4,4,S5 12,397 53, 972 63,182 31,046 15,136 25, 673 97,112 62,641 45, 6SI 3,737 i;.905 i;:il SIS, 007 362 179,004 1.35 ,345 104 799 132 762 90 357 144,07.5 231 S3!t 141 .5^s 81 73(1 182, 979 735 4S0 I.S S.56 19:' 9711 37 997 82.315.903 $211,261 ! 815,480.198 49,1119 18.662 V'O 9S5 29. ,S37 3.S72 10. jKIl .5.1. 251 -- 134.:iil2 128. 830 86.171 65, 136 ,57.314 -f- 171.. 703 84 ■"*74 11,807 11,099 81 , 096 69.929 171 . S.Sll 43,353 31,265 2,071 133' 432 40, 739 2,559 : 1.52.2:17 35.438 1 The Kaiiif as the total of cash on hand at beginning of vcir and i-cceipls during .vc:i COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1045 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COl'NTIES: 1902— Continued. MISSOUEI r.intinuod. Cape Girardeau. Carroll Carter Cass Cedar Chariton . . Christian. Clark Clay Clinton. . . Cole Cooper Crawford - Dade Dallas Daviess. . Dekalb . . Dent Douglas . Dunklin. Franklin... Gasconade. Gentry . Greene Grundy. . . . Uarrison . Henry Hickory. . Holt Howard. . Howell . . . Iron Jackson . . Jasper. ... Jefferson . Johnson.. . Knox Laclede Lafayette. Lawrence. Lewis Lincoln Linn Livingston. McDonald. . Macon . . . Madison. Mfi Ties . . . Marion.. Mercer. . . Miller Mississippi — Moniteau Mcnroe Montgomery . Morgan New Madrid. Newton Nodaway. . . . Oregon Osage Ozark. . . . Pemiscot. Perry Pettis Phelps. . Pike Platte.. Polk.... Pulaski . Putnam . . . Ralls Randolpii . Ray Revnolds. . Ripley St. Charles. - St. Clair St. Francois. St. Louis Payments. 8136,816 155, 156 32,674 232,803 65,844 130, 2G2 69,928 122, 627 129,772 126,325 105.711 122,416 57, 285 98,973 34,077 108, 258 80,930 53,033 46,013 147,971 147,264 68, 827 109. 643 373, 787 104, 656 111,936 200, 659 36, 212 121,070 102, 784 87,025 40, 413 2.219,415 528. 194 129, 203 162, SIX 68,008 80,524 184,170 120,331 1 90.373 112,987 137, 783 95,604 43, 727 1,50,874 47,548 35,248 165,474 63,305 51,085 85,227 90,853 92, 486 100,1.30 72,046 74, 478 131,853 241,870 56, 79!l 64 203 29 136 04 221 65 ,S51 210 857 6,S 940 11,S 677 126 034 ,^5,054 38 2„(1 110,958 74 381 1.54 480 121 670 '.'5 677 63 201 l;iK 462 .,') 140 144 776 4r,o 247 CASH ON HAND AT 1 CLOSE OF YEAR. I _. Total pay- I I iiients, iiml Sinking, in- cash on hand \'{\stnient, at close o£ and pul)lic i year. ' trust I funds. ; (AbH ON HAND AT BEGINNING OF YEAR. licnend treasury, S45, U(i2 (30, 404 407 26, 954 18,(J39 15.S55 12, 569 25,313 1,386 15,241 16,082 15, 616 16,558 22,014 10, 180 27,725 9,410 13,395 5, 380 31,293 30, 705 4,858 27,061 33,042 83, 196 42,024 30,664 5,. 594 24,746 10,875 508 12,501 i 87,536 ! 40,985 i 52,138 25. .SOS 12,479 13,076 37,. 534 43,,i75 is! 39,956 4,363 ' 12,197 9,994 11 ! 953 1,1.S2 21,947 2, 641 19,522 13,393 14,611 4,014 11,601 22,203 21,690 30,314 2,019 . 12,S72 '. 2. ,522 ■ . 12!.S27 . .59.S94 1. 1,6(,5 '. li,8K5 1. 8,081 I. 15,.S47 . 10,, 530 2,0sii 38,432 I. 26.614 . 23,756 4.031 1. 2,266 . 36,311 . 12,,5,S0 30, ,576 . 218,4,82 I. S85, 910 12, 631 ::,.wri 3,,S55 8181,878 215, 660 33, 081 345, 667 84, 483 146,117 72,497 147,840 131,158 142, 415 122, 393 138, 032 73, 843 133,618 44, 267 135, 983 90, 346 60,428 51 , 399 179, 264 1,80,385 73, 685 137,204 415,436, 187,852 1.53,960 258, 967 41,806 145,816 113,669 87,533 52,914 2,306,950 .51,9,179 181,341 188,626 80,487 93,660 221,704 180,593 I 90, .391 ! 1.52,943 i 142,146 I 107,801 i .53,721 153,451 59, 501 36, 430 187,421 03, .305 53, r26 104,749 104,246 107,077 104,144 83, 640 96, 681 153,, 566 272, 184 .58,818 77,075 :'l,6i,5S 161,396 ,8,6811 270, 751 70, 606 136,562 134,115 100, 901 52, 339 122,869 112 SI 3 ! 181 094 i 145 426 29 708 1 (,5 407 194 773 ss 467 l,,T 3,52 678 729 (ipncral treasury. S39, 632 69, .329 154 27, 535 14,803 11,. 190 8, 409 23, 081 13, 406 421 21,002 14, 303 14,997 22,294 7,919 23,746 9, COO 8,219 4,710 19,. 384 2, I, .J, IS.O.SO 42.,S33 14,556 35, 098 36, 496 5, 443 20,145 9,290 3. 978 10,476 93, 148 32, 038 42, 195 Sinking, in- vestment, and public tru.st funds. 35, 305 10,916 7, 555 23. 424 40,014 41,818 7,530 11,908 10,125 1,553 13,130 901 11,, 547 2,373 9, 343 7,080 4,269 6, 482 2.246 18.848 24.956 36,. 5.32 3,0,52 13,833 1,211 20,. 397 11,099 61,756 13,9,S5 1,3,061 9J164 2,962 18,371 20,344 26,005 9, 165 920 36, 142 10,S17 40,9S2 124.796 1,979 20, 75.i Receipts. 3S, 540 1,2,57 27.375 S142, 246 156,231 32, 927 241,044 09, 020 134,721 64, 088 124, 759 117,752 141,074 101,391 123, 729 68, 840 95, 082 36, 338 112,237 80, 680 58, 209 46. 689 159,880 151,119 71,028 121,224 361,860 173,290 118, .sr,2 1.83, 931 36,, 363 125, 671 104, 36,9 83, 555 42, 438 2,213,802 537, 141 139, 146 153, .321 69 ,571 86,045 198 •Ml 136,570 90,391 111 12,5 134 616 95,893 43, 596 151 898 46 371 35 529 175 874 63,305 51 3.53 95 406 97 166 102 808 97 662 81 400 77 S33 128 1S7 235 ,55 I-.52 7l]6 63 242 30 ■;47 80 1.99 67 ,",sl 208, 995 61 9.S2 J20 577 121 114 8^ |,(,5 42 078 92 ,562 94 442 11,6 7.50 125 421 20 543 64 487 1.55 631 77 ,590 I,i4 370 553 933 1 The same as thr total "{ cash on hand al lipginning of yrar and receipts during year. 1046 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. MISSOtJKI— Continued. Payments. CASH ON HAND AT CLOSE OF YEAR. Total pay- ments, and cash on hand at close" of year, i CASH ON HAND AT BEGINNING OF YEAE. COUNTV. General treasury. Sinking, in- vestment, and puhlic trust funds. General treasury. S9,477 6,508 25,554 43, 702 31,371 9, 566 11,612 34, 164 4, 047 8,787 5,836 4,725 29, 127 Sinking, in- vestment, and public- trust funds. Receipts. Ste. Genevieve 158,308 233,886 86,450 110, 687 103, 120 37,510 -91,756 144, 679 30,456 156,394 24,897 78,879 163, 536 56,021 60, 138 61, 199 60,323 66, 481 57,346 Sll,615 13, 175 10,066 35, 949 25,901 9,229 18,778 32, 149 4,292 10, 434 6,405 4,161 31,732 19,075 11,827 13,814 4,226 43, 181 2,671 369,983 247,060 96,606 146,636 129, 021 46,739 110, 634 176,728 35, 309 171,842 31,302 83,040 196, 268 75, 096 71,965 76,013 64,549 109.662 60,057 860,506 Saline 240, 552 Schuyler 70,9.52 Scotland 102,934 Scott 97,650 37, 173 Shelty 98,922 Stoddard 142, 564 Stone S661 6,014 81.5.5 18,395 30, 507 Sullivan 144, 660 Taney 26, 466 Texa.s 78,315 166, 141 16, 246 68,861 9,975 12, 106 2,111 16,423 4,636 61,990 62, 907 Webster 02, 438 Worth <6' 93. 239 Wright 1,054 64, 467 MONTANA. Beaverhead . . Broadwater. Carbon Cascade Chouteau .55,666,059 [ :. 077, 373 i 5212,360 Custer Dawson. .. Deerlodgc . Fergus. . . . Flathead . . Gallatin Granite Jefferson Lewis and Clark. Madison., Meagher. Missoula. Park Powell Bavalli Rosebud. - Silverbow. Sweet Grass. Teton Valley Yellowstone. 157, 909 72,618 104, 699 578,006 183,215 167, 636 93, 042 388,256 213, 469 274, 979 224, .330 105, 279 138.129 370, 722 132.143 96. 241 349, 829 161,791 117,432 129, 595 111,939 974, 407 73,306 90,438 124,063 232,686 94,580 56, 805 82,283 369, 042 286, 499 184,265 74, 823 201,681 164,812 194, 971 180, 173 76. 982 69,142 218, 341 96,716 62, 816 222, 473 141,593 92,466 08,554 71,572 020, 240 76, 829 85,317 91,960 193, 439 3,579 S9, 965, 792 21,671 16,692 8,950 11,217 2.784 6,063 4.084 18.632 10, 286 6,787 \ 57 81,633 3,845 1 4,291 12,889 256,068 129, 423 186. 982 947.048 468,714 373, 472 167,865 689, 937 .394. 873 478. 900 415, 720 182. 261 210,055 589,063 233, 922 163, 141 690,934 313,670 209.897 204, 936 183, 568 1,670,280 150, 135 179. 600 220,314 439.014 $3,965,816 5207,322 83, 782, 664 116, .544 48.050 72.851 481.576 203, 677 166,891 73,908 195. 152 140.419 142. 369 191,930 71.278 85, 901 245, 908 81,235 09, 287 187, 129 106, 722 2,693 12,274 ■ 5,808 1 ;3.221 10.741 4,415 34, 648 8.616 5.387 io.2.50 136,831 81, 373 114.131 465, 472 265,037 193,812 93,957 394, 785 242, 180 330, 663 210,519 110,983 113,413 343,096 148,272 69, 2,-6 395, 189 201,561 128,577 122,857 120,855 903, 125 83,644 110, 457 161.049 251,661 NEBKA.SKA. Adams . . . Antelope. Banner. . . Blaine. . .. Boone Boxbutte. Boyd B rown . . . . Buffalo... Burt Butler. Cass. . . Cedar. . Chase. «S10,670,7.-)3 246, 925 109,918 17,780 10, 6S8 113,241 57,510 59, 084 55,681 202,918 145,984 .53,041,767 &5,669 40, 142 7,, 534 11,0.55 33,226 13,629 15,280 6,238 61,302 21,363 73,876 Si 14, 418 814,126,938 13,8.53 332, 494 150, 060 25,314 21,743 146, 407 71.139 74.364 62.,si'i4 264, 220 167,347 254,958 114,139 3,S, 969 7,564 7,427 36,495 I i4,i;s.s I X.H3 20.096 i 39,860 2,< 7^2 Sll,0o6,.5.52 218,3,;5 111,091 17,750 14,316 109,972 66,461 65,821 42,036 224,360 138,565 169,613 Cherry Cheyenne. Clay Colfax Cuming. . . Custer 177,251 42,709 64, 491 86, Ii07 168,. 52,5 1.35,003 144, .5.37 276, 067 36,700 17,139 37,775 26,016 70,9.55 31,6% 19, 829 64, 302 12,803 1,129 213,961 .59,908 • 116,009 112,023 239, 480 107,80,S 174,24.5 340,369 1.S9.421 41 i. 030 80.666 91,5.53 151,315 111.630 142,367 244, 699 iThe same as the tot;il nl cash on hand at beginning of year and reiiMpls during year. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1047 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. NEBRASKA— Continued. Dakota.. Dawes . . . Dawson. Deuel Dixon . . . Dodge . . . Douglas . . Dundy . . . Fillmore. Franlclin. Frontier. Furnas . . Gage Gariield.. Gosper.. . Grant Greeley... Hall Hamilton. Harlan Payments. S74, 667 95, 743 159,988 38, 098 121,246 264, 428 859, 068 35, 471 139, 828 CASH ON HAND AT CLOSE OF YEAR. CASH ON HAND AT BEGINNING OF YEAE. General treasury. Sinking, in- vestment, and pul'lic trust funds. S19,863 26,956 129,740 21,018 23, 639 65,114 163, 248 23, 184 71,711 Total pay- ments, and cash on hand at close of year, i SO, 074 General treasury. 894, 128 289 69 144 330, 1,022, 68 211 S16, 782 24, 998 109, 973 24,0.52 25, 021 45,267 161,524 16, 459 70, 725 Sinking, in- vestment, and public trust funds. Receipts. S77, 748 99,527 179, 755 35,064 119,764 257,640 870,792 42, 196 140,814 Hayes Hitchcock . Holt Hooker Howard . . . Jefferson.. Jotinson . . . Kearney . . . Keith Keyapaha . Kimball... Kno-x Lancaster. Lincoln Logan Loup McPherson . Madison Merrick Nance Nemaha . . Nuckolls . Otoe Pawnee . . Perkins . . Phelps Pierce Platte Polk Redwillow. Richardson . Rock Saline Sarpy Saunders . . . Scotts Bluff. Seward Sheridan Sherman Sioux Stanton . . Thayer. . . Thomas. . Thurston . Valley.... Washington. Wayne Webster Wheeler York 80, 273 119,334 345, 189 29, 563 50,944 12, 299 68,548 185,575 126, 384 107, 155 39,641 62,860 203, 371 6,431 101,415 143,923 138, 022 97, 977 65, 864 36,098 25,893 139,575 532,912 218,801 12, 160 16,532 6,460 194, 978 110,972 86, 770 163,430 157, .'OS 252,. 562 128, 762 34, 056 88,468 112,005 163, 150 86, 942 116,036 1'88, 675 60,676 167,536 106, 109 197,916 71,849 160,712 70,616 65,784 29, 627 111,754 182,714 9,317 37,661 76, 548 280, 357 123, 855 116,047 15,404 179, 123 42,909 24,838 47, 765 10, 415 14, 973 2,865 18,257 107, 227 17,707 37, 267 26,610 31,871 88,019 2,073 17,702 43,658 12,597 35, 644 36,003 13,299 3,163 47, 292 62,663 92, 104 6,573 9,232 1,406 42, 153 16,981 12,839 40, 589 44, 643 50, 765 39, 449 22, 901 36, 997 32, 292 31,349 21,750 59,346 26, 075 18, 114 20, 418 22, 650 28,616 12, .550 21,221 30, 859 21,747 17,390 12,597 43, 930 4,217 16,534 34,256 37, 254 18,411 39, 134 9,071 94, 744 !,S30 3,8;« 3,267 9,830 3,115 660 1,737 123 144 392 39 65 292 144, 144, 65 94 291 7 122, 187 150, 133, 90, 49, 29 186; 601 310 18; 28 6 237 127 100, 207, 205 313 168 56; 125 144 194 108 176 187 128 228 84 183 101 87 47 124, 228, 13' 54 110, 336 142, 1.56 24 275 182 172 964 978 917 164 805 i 802 I 091 532 257 731 : 905 504 967 581 619 621 S67 397 056 867 235 905 733 .594 866 131 953 149 851 708 1.57 211 957 465 897 499 692 382 865 350 954 769 409 377 475 .531 017 ' 351 381 .534 195 803 170 266 181 476 101 38,061 28,5.59 60, 196 10,7.58 11,979 1,744 18, 285 13, 132 9,563 36, 296 12,876 29, 400 62,. 590 1,708 9,577 52,361 1.5,580 41,425 33, 366 13,350 12,930 34, 735 01,. 539 79, 440 3,983 6,978 1,3.59 45,069 18,296 14,558 41,826 42,513 44,918 37,736 19,550 33,974 41,713 34, 850 29,. 585 59, 466 25,960 22, 063 23,686 26,689 27, 187 12,940 28,245 25,150 18,647 17,698 7,773 82,384 3,034 1.5,945 27,426 63,. 591 20,9.^0 39,. 562 9, 936 99,774 264 6,636 2,666 1,483 1,931 95 9,627 232 626 84,531 115,613 332,7.58 29,220 53,938 13,420 08, .520 279, 670 134, .528 107, 267 52,381 65,331 229,051 5,796 106, 764 135, 220 135. 039 92, 196 57,501 36,047 16, 126 152, 132 537. 040 231 , 466 14, 7.50 20, 133 5,507 192, 062 109,657 83,342 164, 094 163, 100 258,612 130, 476 37,407 91,491 103, 184 159. 649 79, 107 115,916 4 191,673 46,662 164,268 102,070 201,222 71,469 154,583 76, 325 68, .584 29, 319 116,578 145. 650 10,500 38,250 83,378 261,327 121,286 115,619 14, .539 173,018 NEVADjV. The state .51,029,240 «342,077 S539 SI 371 ^56 Chnrrhill 19,966 29, .554 147, 168 .34,169 52, 439 13,143 17, 202 84,612 17,296 16, 124 33, 098 46, 756 231,780 51 , 465 68,663 Elko Eu reka > The same as the total cf cash on hand at beginning of year and receipts dnring .5:!22, 425 S390 ?1, 049, 041 10, 923 12,027 77,325 17,121 16. 136 ''■' 175 1.54,4.55 5'"'. 4^7 1048 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES,, BY COUNTIES: 1902— Continued. NKV ADA— Continued. Payments. CASH ON HAND AT CLOSE OF YEAR. Total pay- ments, and cash on hand at close of year, i CASH ON HAND AT BEGINNING OF YEAR. COUNTY. General treasury. Sinking, in- vestment, a,nd public trust funds. Gener&l treasury. Sinlcing, in- vestment, and public trust funds. Receipts. S130,486 53,326 53,485 47,364 53,999 55,740 87,836 232,578 31,141 850,247 9,649 4,591 20,241 20, 425 15,. 576 17,178 40, 3S6 15,407 5180,733 62,975 .58,076 68, 144 74, 424 71,316 105,014 272,964 46,548 S46, 984 8133,749 62,975 Lincoln 16,023 20,290 8,594 18,136 20,741 47,331 10,794 42,053 Lvon S539 S390 47, 464 Xj-e -. - 65, 830 Ormsby ... 63, 180 Storey 84,273 225,633 is, 7.54 ylE^v HAMPSHIRE. The t^rritor- 51,042,399 8224,739 .51,267,138 8187,428 81.079,710 41,028 28,855 56, 413 52,026 70,069 307, 484 194, 154 160, 828 100,597 40,945 11,360 151 8,397 17,733 7,444 91,682 35, 188 18, 622 31,360 2,802 52, 388 10,876 2,041 12,073 12,068 2,743 49,752 35,336 11,867 45,928 4,744 41,512 Carroll 29,006 64,810 69, 759 77,513 399, 166 229,342 169, 450 131,9.57 43, 747 26,965 62,737 , 57,6 1 ^ 74;770 i 349,414 ! 194,006 157,SS3 86, 029 39,003 XE'W .JERSEY. 813,758,992 31,039,073 .833, 060 814,831,725 8666,050 j 881,7,v0 .814,083,8C5 410, 626 721,. 523 659, 007 470,311 151,748 276, 777 2,646,460 252,944 2,621,842 2I«,S10 772,134 1,59, 549 S60,374 434,944 123, 786 957,4.52 174,. 579 308, 127 139,962 548, 464 302,873 6,065 2,576 6,634 31,657 35, 158 4,S24 432,255 119 62,2,82 4,601 40, 635 123,036 416,691 724, 099 665,641 501,968 186, 906 281,601 3,095,221 253,063 2,701,278 270, 111 SI 2,71.9 SR7! 193 440, 495 133,328 962,617 196,635 312,451 142,005 751,264 313, ,^'04 7,2,55 34, 200 ! 409, 436 689, £S9 2,812 662, 829 24, 906 1 477, 062 iis.'soe' i7,"i54' 28,431 3, 655 158, 475 Cumberland 277,946 203,523 i 5^,905 55 2, ,^32, 793 2.53,008 162,040 22,,S75 5,15' 2.516,363 Ilunterdnn 264 952 58,051 754,718 Middlesex 28, 969 753, 6'6 26,819 5,, 151 9,542 15,936 1,777 ' 871,257 438,718 132,859 Ocean Passaic 469 5,165 1 33,944 928,673 187,584 ■'98, £07 22,056 4,324 2,043 202,800 9, 051 13,644 9 53'^ 132 473 15, ,845 6.796 7.3.5,419 10,931 1 307. 008 XEAV ^lEXIC'O. 81.384,912 8290,475 82, 716 81.I',7S,103 ■ 8344, 197 8908 81.332.998 194, 582 89,290 lli;,9,Sli 76.241 45, 77f, 113,013 24, 647 61,842 46,474 47.726 29.799 74,8.59 6. 229 27.2.50 2, 296 25,243 39,365 7,473 22, 139 0.675 7,217 5,811 7. 767 212,250 95,519 144,236 i 78,537 ! 73.735 1,-.2,37S 32, 1 JO .S3,9,S1 56,1.19 54.943 35.610 S2.626 32.841 16,18S 32,304 15 347 179, 409 79,331 111,932 l^.Q 10A 2,716 20.476 90S .52.351 38,064 7.526 1 114 314 24..5"4 1 :^ 1.14 20.367 26, 737 10, .502 17,629 '.\'.'.'.'.'.\ 25'.In8 Sail lIlRil' 1 - - Santa I'l' 164.979 85,319 .7,305 53.069 23,, 527 61i, 10, 21,311 31,702 s. 277 10,077 10.092 5,419 16.775 196, 6N1 93.. 596 .57.3S2 95, 161 28,946 82.9,12 21.311 45,1,19 5. 418 20. 2S7 4.1.53 6 0'3 151.01.2 37.095 91,608 I'niini - Val.'iina - - 15.009 1,519 67,933 1 The f no as llir lolal nj rasli on hand at beginning nl year and ri'ieipls ibiriilg year. ^ No report. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1049 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902--Continued. ^.liW YORK. The state. Albany .\Uegany Broome Cattaraugus. Cayuga Chautauqua. Chemung Chenango . . , Clinton Columbia Cortland. Delaware . Dutchess, Erie Essex. . . . Franklin . . Fulton Genesee ... Greene . Hamilton , Herkimer. - Jefferson. .. Kings 2 Lewis Livingston . Madison Monroe Montgomery. Nassau New York 2.. Payments, ,S21, UR,740 1,207,841 137,943 388, 753 218, 459 294,320 311,275 265, 422 235,905 231,137 356, 520 108, 440 224,912 447,932 2,387,702 122, 698 158, 483 225, 792 128, 143 291,862 64, 200 233,394 301,522 CASH ON HAND AT CLOSE OF YLAR. General treasury. Sinking, m- j vestment, [ iind pulilic trust funds. Total pay- ments, and L'ash on hand at close of year, i 151,436 7,831 53,671 8,350 15,889 9,-1. 819 7,387 294 llil 21, .154 523,983,091 1,740 21,445 129 878 429,344 8,520 4 921 4,084 54 4, i;o3 93,-;99 1,3.59,277 145, 774 442, 424 226,809 310,209 407,094 272,809 236,199 231,298 377,974 I 110,180 i 246.3.57 ; 577,810 ; 2,817.046 131,218 158, 483 225,792 133,064 29.3.946 34, 2.34 23'i. 047 .)94.n21 CASH r.N HAND AT BEGINNING OF YEAR. General treasury. Sinking, in- vestment, and public trust funds. Receipts. 113.742 8. 586 36.263 2.. 394 13.374 66,. 358 ! 35,050 ! 3,570 ' 2,383 I 10,011 I 1,706 I 18,924 .503,388 1.7.53 415 631 34 4.983 34.345 821,088,903 1,245,, 535 137,188 406, 161 224,215 296, 835 340, 536 237, 7.59 232, 629 228, 915 367,963 108, 476 227,433 577, 810 2,313,6.58 129, 465 15S, 483 225.792 132, 649 295,315 54,200 233,064 340, 476 111,146 131,473 212, 520 900, 645 359,356 659,540 15, 566 9,008 150 1.57.901 13.603 52. 438 120. 712 160, 481 214,306 1,064, .546 374.959 711,978 3.!3r 11,519 139 179,660 I 20,834 112,430 ■ 121,676 148,962 212, ,531 354, 125 599, 548 Niagara.. . Oneida Onondaga. Ontario Orange Orleans.. Oswego. . Otsego. - Putnam . Queens 2 , 396, 243 748, 170 676, 267 214,485 567, 197 LBS, 037 292.8117 263.334 69., 507 106. 1'iSO 367.492 18.706 3.073 87.. 542 3.209 1.657 3.905 2.S. 493 .502.932 1.113.i'62 694.963 219.027 644.7.39 143. 246 294. 4i;4 90.543 I 8.1.54 20,054 ] 5,170 1 90,3.59 ' 13.010 ' 3,035 3,. 591 2U.090 1.41j7 412,389 1,107.508 674.309 212.390 554. 380 128, 236 291, 429 263,668 . 88,912 Rensselaer. . . Richmond 2. . . Rockland St. Lawrence - Saratoga Schenectady. Schoharie Schuyler Seneca 73,090 1,061. 47' 974, 407 Steuben . Sutfolk. . Sullivan. Tioga Tompkins.. . Ulster Warren Washington . Wayne Westchester - Wyoming Yates 304,933 1 264 168 3i;l 293 481 679 118 942 49 434 121 763 283,260 341,342 116 1.59 102.923 1 122 993 519 673 148 3S7 254.913 214 633 2.014 881 136 060 83 289 19.040 17,831 76. 736 22.2K3 4,992 1,535 21,493 19,2461 48,861 14.714 8.084 3.0)1, 99.4.S3 17.325 14,76.9 . 5,272 33.6.8X 7.'^3(; 75 323.993 2S1,<(99 I 43s. 031 .503.962 123.134 30 969 143.236 302. 506 390.203 130,873 111.007 125.999 619,1.58 163.912 269.li82 2111.905 2.44K,i,44 143 29ii 162,104 17.8,53 27,007 14,090 66.072 870 1.240 26,341 10,223 40,911 23,244 1, 497 2,212 101, 8S2 6. 249 13.u2r, 3111,3.59 2:1. 1S7 IS. 181 308. 140 2.54.992 423,961 437,890 123,064 49,729 116,915 292,283 349,292 107,629 109, 510 123,787 517,276 159,6li3 256,0,56 194,748 >, 138. 125 120. 109 83,923 NORTH CAROLINA. Alamance . Alexander . Alleghany . Anson Ashe Beaufort . . . Bertie Bladen Brunswick. Buncombe. s.309.217 S12..s,s:.i 212 704 224 3.74S 1.236 6.404 6.230 6.031 I.{i20 2.S12 1 The same as the tot;tl of cash on hand at beginning of yeiir and receipts ilunng ye iv. -84.768,116 ,80, 5S3 33,231 13,036 .36. 166 33, 178 34, 503 11, 223 29,933 27,404 238,033 .,290,215 so 797 33,933 13,274 39.914 34.434 60.9117 47.4.33 36.006 2' I. 024 2i;0,''i3 ■ 84,818,895 78, 600 32, 572 12, 819 34,607 34, 434 .55.003 41.313 30. 299 27, 586 260, 467 - ruder c.T}- government. 1050 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. KORTH CAROLINA— Continued. Payments. BurVe Cabarru.s Caldwell Camden Carteret Caswell Catawba Chatham Cherokee Chowan Clay Cleveland Columbus Craven Cumberland Currituck ■ Dare Davidson Davie Duplin Durham Edgecombe Forsyth Franklin Gaston Gates Graham Granville Greene Guilford Halifax Harnett Haywood Henderson Hertford Hyde ■■ Iredell Mckson Johnston Jones Lenoir Lincoln McDowell Macon Madison Martin Mecklenburg Mitchell , Montgomery Moore Nash New Hanover Northampton Onslow Orange Pamlico Pasquotank Pender Perquimans Person Pitt Polk Randolph Richmond Robeson Rockingham Rowan Rutherford Sampson Scotland Stanly Stokes Surry Swain Transylvania Tyrrell ■ Union Vance Wake 1 The K;imi' {IS the total cX c 527,849 57,444 30,298 12, 728 29,168 23,717 41,042 50, 931 34, 357 20, /63 11,576 55, 099 40, 451 64,421 74, 281 16, 215 9,432 46.790 24,996 39, 476 67,956 33, 102 38. 786 33,786 35,235 19, 104 59,680 26, 303 69. 787 16,321 41, 464 38,3.59 31,711 26, 843 47,696 31,724 214,418 22,793 28,020 49,911 ,57(244 143,914 43,603 25, 214 37,642 10,883 32, 476 21, 769 21,625 47, 134 68, 476 18, 338 ,57. 413 64, 568 87,320 75, 031 88, 607 75, 985 38,119 42,805- 28, 700 36,840 60, 858 22,001 20,929 10,071 01,588 40, 509 187,037 CASH ON HAND AT CLOSE OF YEAR. General treasury. $4,848 4,491 1,701 3,731 2,510 5,614 5,006 100 2,958 5,000 4,300 10,041 3,920 2,854 5,651 4,303 1,857 Sinking, in- vestment, and public trust funds. 122, 519 4,363 73,947 2,835 118,881 1,739 40, 721 '5,721 91, 180 3,218 16,085 4,254 25, 897 2,257 46,098 1,714 33,967 2,594 100, 882 3,088 24,908 4,253 2,953 j. 5,127 L 4,046 . 2,007 . 9,873 i. 1,201 ;. 478 i. 542 '. 1,040 . 2,067 . 5,674 . 12,786 . 9,087 . 2,286 . 5,5.50 . 8,649 j. 4,150 1. 53,422 . 3,887 . 5.439 I. 27 I. 4,583 i. 4,810 1,191 4,445 7,978 298 692 1,070 18,236 2,884 7,315 5, 309 8,365 22,710 4,897 888 2,007 4,006 2,993 3,119 3,. 360 13, 620 $2,931 2,000 2,500 '5,'446 Total pay- ments, and cash on hand at close of year. ' 832, 097 68,043 30. 417 12, 728 33, 059 25. 418 44,773 53; 441 39,971 26,358 11, 676 58, 657 45, 467 71,652 86, 328 20, 135 12, 286 52. 441 29,359 41,, 333 120,882 70, 782 120, 020 62. 442 94,398 20, 339 28, 154 47,812 36, 551 103,970 92, 864 39,801 39, 734 39, 220 38,188 24, 231 63,720 28,310 79,660 17,682 41,942 38,901 32,751 29,510 53, 370 44,510 223,505 25,079 33,570 68,560 61,394 197,336 47, 490 30,6.53 37,609 CASH ON HAND AT BEGINNING OF YEAR. General treasury. Sinking, in- vestment, and public trust funds. S2,771 1,304 3,000 114 6,472 2,184 3,300 6,301 4,432 3,501 325 1.041 3,636 4,768 2,264 451 1,918 2,112 3,797 I 3,781 6,253 7,936 2,175 1,080 4,761 4,738 161 597 3,345 1 417 21 128 2 709 1 310 4,027 L 5, 135 ' . 1, 421 . 1,606 . 9,911 . 2,055 j- 3,854 \. 1,050 . 306 - 247 !- 2,968 \. 11,367 \. 4,222 ;. 306 !. 6,077 !. 7,865 I- 5,509 !. 27,734 . 6,253 ,. 5,600 . $1,553 080 5,240 Receipts. 15, 406 32, 476 3,078 26,585 4,023 884 10,009 10, 9.59 22,816 51,579 70, 454 18,636 438 661 58, 005 55,644 , 6.100 105,555 19,791 77,915 6,480 4,021 95,982 75.985 6,568 834 24.187 19.2.50 2, »■} 1.102 2,660 3,967 3,137 3,842 1 9.59 43,428 61,170 51,410 41,743 61.740 24,008 24,934 13.004 ; 04, 707 43 925 1 201.160 ! 12,. 381 1 $29,926 56, 679 27, 417 12,614 28,187 23,234 41, 473 47,140 36, .539 22, 867 11,351 57.616 41, 821 65,331 83,378 19, 084 10,368 60,329 25,562 37,652 120,629 68,846 118,445 50,762 89,637 15, 601 27,993 47,215 33, 206 102,653 71, 736 31, 206 38, 424 33, 986 34, 101 19,096 62, 305 26, 704 09,749 14,927 38,088 37,851 32, 445 29,263 60,402 33, 143 219,283 24, 773 28, 493 50, 695 55,885 109,602 42,237 25,053 37,069 12, 3SS 32, 470 22,562 21,932 41,670 65,496 18, 198 .57, 444 4',! ,536 86 7li4 • 71 436 91 901 70 417 42,694 20 983 32 160 39 304 611 .584 21 342 20,907 9 '■ 27 6(1 .SI'S 42 1 1 li l.SS 785 li en hand at beginning o.i yvwx and ri'ceipts during year. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1051 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued NORTH CAIIOLINA— Continued. Payments . Warren Washington Watauga . . . Wayne Wilkes Wilson Yadkin Yancey 839,119 24, 129 20, 176 91,707 47,763 64, 850 26,040 IS, 786 CASH ON HAND AT CLOSE OF YEAR. General treasury. Sinking, in- vestment, and public trust funds. $1U, 797 3,223 2,007 3,315 41,977 19, 800 722 I 413 I Total pay- ' ments, and cash on hand at close of year, i 349,910 27, 352 22,183 95, 022 89,740 84, 060 26, 762 19,199 CASH ON HAND AT BEGINNING OF YEAR. General treasury. S8.408 2,864 543 6, S02 28,291 13,577 459 Sinking, in- Receipts, vestment, and public trust funds. $41,608 24,488 21,640 88,060 61,449 71, 073 20, 303 19, 199 XORTII DAKOTA. The state. 56,032,620 Barnes Benson Billings Bottineau. Burleigh... Cass Cavalier Dickey Eddy Emmons.. Foster Grand Forks, Griggs Kidder Lamoure Logan McHenry . Mcintosh. McLean Mercer Morton.. Nelson Oliver Pembina. Pierce Ramsey.. Ransom.. Richland. Rolette... Sargent . . Stark Steele Stutsman. Towner Traill Walsh.... Ward Wells Williams - Adams Allen Ashland... Ashtabula . Athens Auglaize. Belmont. Brown. .- Butler.. - Carroll.. . Champaign.. Clark Clermont Clinton Columbiana. Coshocton. Crawford . . Cuyahoga . . Darke Defiance... 268, 154 145, 619 21, 450 146,984 154, 529 622,003 324, 993 130, 110 63, 189 69, 179 119,291 469,796 100,095 44, 406 114,859 32, 891 113,846 50,048 66.626 21, 349 172,270 134, 489 16, 707 253,. 324 86,362 254, 579 122, 488 293, 499 72,204 116,667 74,066 93,609 209,293 148, 401 199,819 321,039 200, 694 144, 826 59, 878 31,162,496 74,073 19, 418 6,564 23,264 14,901 186, 367 26,297 26, 678 10, 339 13,869 22,962 68,864 44,380 13, 571 26,191 7.183 19,614 16, 879 12, 498 6,341 11,415 28, 860 3,632 37, 592 12,607 43, 126 26,062 43, 162 7,938 28,288 14,019 19, 745 43,990 27,610 42, 464 58,602 2,206 55, 701 9,226 8,088 4, 166 3,876 14, 382 6,246 2,982 3,691 997 109 25,414 6,918 549 70 3,510 2,171 266 2,314 3,. 303 1, 186 2,282 92 3 8,349 3, 866 6,324 2,517 3,513 4,925 9,405 2,557 439 340, 315 169, 203 .31,890 170,248 183, 812 807, 370 366, 535 169, 770 77,219 74,045 142,362 538, 660 169,889 64,894 140, 050 40, 623 133, 630 69, 437 80, 296 26, 946 185, 999 166,652 21,625 290, 916 101,251 297,796 148, 653 345,010 80, 142 148,820 94, 399 113,354 256, 800 179,624 242, 283 384, 566 212,204 203,084 69, 543 S110,788 1,049,803 76,619 32,931 3,016 29, 6,36 4,760 327 3,098 13, 793 67,082 13,311 84,886 26, 470 9,210 16.259 22, 389 952 624 2,797 6,136 66, 291 44,371 12,104 24, 007 21,731 3,614 6,660 13, 709 13, 656 13, 898 2,608 18,666 25,266 3,299 33,773 3,536 87 1,272 1,168 302 1,893 324 706 10, 541 60,749 29, 427 35, 627 6,219 4,694 4,454 2 4,813 36,633 8,210 18, 532 3,423 4,367 41,961 16,864 37,731 7,334 3,717 49,292 10, 487 41,660 6,612 4,444 0,958 153 802 OHIO. 858,577,365 171,180 666,272 255, 125 633,573 311,274 417, 457 550,626 226,586 939, 482 147,2.30 316,840 741,662 258,989 313, 803 724,810 286, 707 431,528 9, 067,. 333 579,910 313, 439 30, 126 15,811 40,336 44, 107 49, 375 77, .599 22,649 343, 123 14,019 72, 483 99, 403 79, 600 109,147 88, .396 17,262 59,857 1,651,808 38, 749 64,044 813,816 6.297 '7,'5i8' 258, 936 135,945 25, 777 140,612 166, 708 640, 288 270,697 1,32, 676 65, 212 63,660 119,973 482,369 103,787 49, 176 116, 043 31,628 119,734 64,509 65, 239 24,030 165,450' 141.062 17, 520 267,143 86, 016 232, 593 119,124 304. 670 73,923 108,764 81,822 94,822 206,515 169,943 204, 552 330, 830 194, 759 161,271 62, 129 866,785,487 .?6,S91,,S4,S S9,64S S.59,8S3,yol 207,602 24,877 1 8,210 174, 616 672, 083 17,068 655,026 295, 461 35,466 259,996 585. 198 39,668 1,438 544, 092 360,649 45,095 315, 554 417, 457 47,I),5S , 369,799 628,224 66,',iv0 ! 561,234 249,2,35 15,132 : 234, 103 1,282,606 339,00,s 1 943, .597 161,249 6, 705 164, 544 .389.323 30. 54.3 358, 780 841,055 93, 31 '4 747,691 338, 4S9 39, 467 299,022 422,9,50 103, 2:16 319,654 813,206 59,369 753, S37 303, 969 1,667 302,312 491,385 35, 698 465, 787 10,709,141 631,012 10,078,129 618, 659 38,027 .580,632 378,083 70,312 307,771 ' The same as the total of cash on hand at beginning of year and receipts during year. 1052 WEALTH, DEBT, AND TAXATION, Tab^e 30.— total county PAYMENTS, RECEIPTS, AND GASH BALANCES, BY COUNTIES: 1G02— Continued OTIIO— Continued. Delaware. Erie Fairfleld.. Fayette . . . Franklin. . Fulton... Gallia Geauga... Greene. . . Guernsey. Hamilton . Hancock.. Hardin. .. Harrison. . Henry Highland . Hocking. . Holmes... Huron Jackson.. .Jefferson. . Knox Lake Lawrence. Licking... Logan Lorain. . . . Lucas Madison. .. Mahoning. Marion. Medina. Meigs... Mercer.. Miami. . Monroe Montgomery . Morgan Morrow Muskingum.. Noble Ottawa. . . Paulding. Perry Pickaway. Pike Portage.. Preble Putnam. . Richland . Ross Sandusky^ . Scioto Seneca Shelby.... Stark Summit . . . . Trumbull Tuscarawas. Union Payments. Van Wert . . . Vinton Warren Washington . Wayne... Williams.. Wood.... Wyandot. S322, 156 464, 764 330, 336 272, 407 2,999,826 278, 133 262,248 165,226 637,261 7,649,890 673,904 395,066 221,205 324,213 278, 593 157,955 172,051 408, 564 264,259 651, 825 424,024 279, 160 263, 331 Sf,, 536 433, 318 593,665 2,837,093 333, 398 914,850 507, 539 224, 298 229,660 366,871 636,249 165,412 2,220,098 213,040 167,838 860, 749 140, 460 286, 209 504, 756 305, 824 387,790 125, 207 326,618 363, 780 372,6.38 671,317 .52.S. 155 431,281 35.i, 079 548.24.5 387,837 1,070,011 938, 835 472, 405 558, .325 309,286 361,955 87,701 266,751 551,090 376, 532 2.58,006 829,. 393 431,182 (ASH ON HAND AT CLOSE OF YEAK. General treasury. 832,119 48, 566 103,819 78,214 399,052 14, 444 52, 503 21,494 48,825 6,054 247,839 03, 457 19,747 33, 338 192,957 121,436 34,837 40, 752 82, 164 55, 670 52. 459 14,756 91,079 58. 331 6,866 60, 400 174,716 150,299 119,221 214,572 15, 407 50, 837 28. 332 45, 008 108, 728 57,109 216, 683 33, 368 32, 186 86, 646 46, 176 34,055 279,808 58,130 29,874 38,701 16,055 49,704 70,245 53,892 49,700 6.779 64. 705 41,. 549 68, 592 Sinking, in- vestment, and public trust funds. 90,797 1.59,320 115,488 34, 476 31,024 ,69, 108 9,. 396 136,363 122, (iliO 78,912 38,916 96, 283 101,027 S3S4, 275 513,330 434, 166 350,621 3,398,878 292, 577 314,761 170, 720 686, 070 275,745 7,797,729 037,361 414,813 254,543 517, 170 400,029 192, 792 212,803 490. 728 319,929 704,284 4.38, 780 370, 239 321.1162 553, 402 483,718 768,381 2,987,392 452,619 1,129,422 .522,946 275, 136 257,992 401,879 744,977 222,521 2,436,681 246, 408 200, 024 947,396 ISO. 635 3211,264 784, 564 363,954 417,664 163.908 342.673 413. 484 442.883 725. 209 .577.855 43s. 060 -tUI 784 r>K> 794 441; 429 1,160.808 1 1.09S 1.55 5S7 963 ,5:12 81)1 340,310 1 421 063 97 1.57 4113 114 673 7.50 455 444 296 982 925 i>7(l 532 2119 CASH ON HAND AT BEGINNING OF YEAR. Total pay- ments, and cash on hand at close nf year. 1 General treasury. Sinking, in- vestment, and public trust funds. S25, 128 32,871 80,002 52, 347 381, 685 21,809 44, 427 23, 576 150,607 2,842 [ 297,042 54,430 10, 269 36, 449 113,323 105, 474 35.380 30,970 75, 352 72,519 142,200 9,356 43,919 54,046 687 .38,734 111,031 153,393 78,116 1,39,573 12,918 ! 41,943 i 3S.947 ' 45,892 ] 74,914 49,(i,V2 249.754 62,193 16.933 263.282 36,37,S 22,254 160.380 48,089 .56,. 548 34,285 31 . 853 4s. 553 .59.104 73.580 68, 782 69.242 40..S'i3 .58, 6.58 73.701 117.133 93, 442 55 073 11 .SI IS .S5 234 20s 515 67 619 3!l SOS 142 677 119 62',) Receipts. S329, 147 480, 469 364,093 298,274 3,017,193 270, 708 270,324 163,144 435,569 272,903 7,499,787 682,931 404, 544 219.094 403,847 294,555 157, 412 181,833 415, 376 247, 410 562,084 429.424 326, 320 267,617 652, 715 444,984 657, 360 2,833,999 374,503 610,028 233, 192 219,045 355,987 670,063 172, 839 2, 186, 927 184,215 183,091 684, 113 150,257 298,010 624,184 315, 865 361,116 129,623 310, 820 364,931 383, 779 651,619 509,073 438,060 360, 542 548,901 387,771 1,087,107 981,022 494, 511 564,974 313, 832 305, 990 85, 289 317,880 465,235 3,S7.,S25 2,57,174 782,999 412, 580 OKL.VIIO.MA. The territory - - - - S3, ,867, 607 Beaver... Blaine Caddo Canadian . Cleveland. ,36,746 106,160 75,.SS!l 22s, .■',44 130,lstl .tl, 112, 585 10,075 28,263 ,33,S22 62,0,35 37,634 569,192 167 7,400 1,2SS 4,981 85,049 444 46 9SS 14! 823 109 711 291 667 172 ,S01 TJic same as the loinl of cash on hand at hr^inning of yi^ar and rpfeijits dnrinp; yoiir. S605,430 1 Si;0,632 84 0S3,3,82 1 , S,S8 6,481 38,619 20,491 3,468 117,864 I2,S61 . 96,850 119.0.50 4,2,53 16S,;iil4 36,113 4,714 131,977 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1053 Table 20.— TOTAL COUNTY PAYISffiNTS, RECEIPTS, AND CASH BALANCES, BY C'OrNTIE,'^: 1E02— Conlinued. OKLAHOMA— Contiiuiod. Payments. Comanche Custer Day Dewey Garfield Grant Greer Kay Kingfisher Kiowa Ijincoln Ivogan Noble Oklahoma Pawnee Payne Pottawatomie Roger Mills.,, AVashita Woods Woodward . . . SI 10, 910 111,592 24,990 66,291 245,273 183,177 152,053 202,725 214,563 63,424 191,442 2.52,947 144,152 294,541 137,673 159,813 204,507 02,900 94,758 200,988 121,611 CASH ON HAND AT CLOSE OF YEAE. General treasury. 526,902 20,813 5,611 16,491 48,103 li4,S72 26, 4.-57 .S3, 226 28,849 30,900 54,360 73,098 22,622 112,. 397 48,881 53,494 38,877 20, 160 31,161 85,017 42,429 Sinking, in- vestment, and public trust funds. S788 934 2,382 1,645 3,346 367 6,464 69 Total pay- ments, and cash on hand at close of year. 1 4,071 1,908 1,820 3,811 1,736 5,110 6,547 768 8,169 1,530 3,891 $137,812 133,193 31,544 75, 164 295,021 251,395 178,907 292,415 243, 481 100,330 249,873 327,953 168,694 410,749 .. 188,290 218,417 249,931 83,828 134,088 347,535 167,931 CASH ON HAND AT BEGINNING OF YEAR. General treasury. Sinking, in- I vestment, I and puljlie trust funds. 512,979 20,162 4,020 12, 1.50 61,998 56,560 25,891 69,444 34,414 3,219 29,035 64,014 16,914 64,274 38,321 49,183 27, .391 12,472 23,928 60,422 30,236 Receipts. S124,8:J3 S224 987 247 648 112,.S07 62' 767 232,375 1,671 398 4,323 5,281 193,164 152,618 218,648 203,786 97,111 1,474 5,525 127 219,364 258,414 151,. 553 1,617 1,007 3,975 4,317 344,858 150,962 165,2.59 218,223 629 5,385 476 3,505 70,827 104,775 286,637 134,190 OEKGOX. The state . 84,994,048 8.506,377 55,800,425 S773,6I6 S5, 026, 809 142,908 78, 1.35 181,997 160,237 61,094 112,510 65, 170 19,011 141,172 49,057 85,618 80,634 137,885 67,516 56,702 6,933 9,029 29,207 21,681 11,388 13,508 15,677 149,841 87,164 211,204 181,918 72,482 126,018 80,747 19,011 165,708 72,988 199,379 95,210 1.57,497 74,298 97,322 149,841 9,653 19,555 11,644 6,733 23,033 24,672 77,511 Clackamas 191,649 170,274 66,749 102,985 66,075 19,011 Douglas 24,596 23,931 113,761 14,376 19,612 6,782 40,620 18,675 11,601 119,261 20,572 28,. 381 3,938 23,711 147,093 Gilliam 61,387 Grant 80,118 Harney 74,638 129,116 70,360 73,611 Lake 2 190,053 31,105 2,32,996 85, 438 234,791 75,899 1,. 5.38, 742 124,850 44,574 78,584 234,696 164,475 62,283 151,826 106,169 .30,730 167,191 26,329 7,. 586 39,629 36,799 69,6.59 11,. 569 37,662 41,863 15,421 9,943 6,480 70,762 9,725 23,714 8,042 9,143 30,8.50 216, .382 38,691 272,625 122,237 304, 450 87,468 1,676,404 166,713 59,995 88,. 527 241,17(1 235,237 72,008 175,. 540 114,211 39,873 198,041 28,143 10,050 37,498 38,964 54,697 16,046 68,627 26,238 20,300 17,760 23,669 31,799 188,239 28,635 235 127 83,273 249 753 Marion 71,422 1,507 777 Polk 140,475 39,695 70,767 217,507 203 438 Tillamook.. Union W.allowa 10,123 30,0.34 13,613 5,531 19,089 61 885 AVasco 145,506 100,. 598 Wheeler .34,342 178,952 Yamhill J'ENXSYT.A'ANIA. The state ' S17, 520,019 Adams Allegheny. . Armstrong. Beaver Bedford Berks Blair Bradford - Bucks Butler Camhria. Cameron . Carhon. . , Center . . . Chester. . S17,,526,019 82,. 537, 879 8355,4.56 820,419,3.54 ! 75,905 2,660 754,719 10,345 4,. 8.30 4,417 19,132 9-5,945 13,0113 43,736 47,SC,9 4,421 12,462 22.oril 10,269 73,,S,56 78 565 3,672,789 116,208 145,117 4, .572, 625 126 553 209,006 ■^13 s;l6 96,041 .5i;6,049 229 , 92i> 211,831 7,142 .591,323 .325., S71 224 S'l4 240,000 li '0,829 2.5.s,.30fl 9j;2lV 283,736 227,324 2fi'^,7'il .37,0.30 99,672 .SI, 447 317.S35 9,017 .5S,5.59 121,733 91 71ti 391.691 S3,170,;i 8211,903 817,036,494 70, .381 3,194,479 120,1.39 203,190 91,314 .543,196 170,613 202,770 201,. 5,55 175,477 261,631 44,192 92,271 79.710 313,298 1 The same as the total of cash on hard at beginning of year and receipts during year. ■ No report. 1054 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES; 1802— Continued. PJENNSYLVAjSTIA-Continued. Clarion. .. Clearfield . Clinton... Columbia. Crawford . Cumberland . Dauphin. . . . Delaware . . . . Elk Erie Fayette.. Forest Franklin. Fulton... Greene... Huntingdon. . Indiana Jefierson Juniata Lackawanna. Lancaster . Lawrence . . Lebanon.. Lehigh Luzerne . . . Lycoming. McKean . . . Mercer Mifflin Monroe Montgomery Montour Northampton Northumberland . Perry Philadelphia ' Pike Potter Schuylkill Snyder Somerset Sullivan Susquehanna . Tioga Union Venango Warren Washington . Wayne Westmoreland . Wyoming York Payments. 365,513 170,792 100,607 80,420 212,102 146,401 556,358 406,776 85,981 247,856 35#,062 37,192 143,812 12,588 149,662 162,236 102,074 111,146 53.804 871,242 450,757 124,683 172, 7tO 311,846 727,766 236,806 116,356 176,138 57,005 86,817 7)0,866 32,298 362,741 315,278 117,872 CASH ON HAND AT CLOSE OF YEAR. General treasury. S18,296 70,576 21,672 88,638 10,116 11,044 I 16,950 14,577 20,917 90,504 37,822 23,504 2,915 1,841 Sinking, in- vestment, and public trust funds. 24,994 8,058 26, ,386 3,579 38,151 71,309 1 45,867 I 2,021 75,980 129,245 38,953 38,704 102 1,023 3,064 11,390 856 5,977 973 0,084 525,000 49, 136 7,029 '39,'763' 21,060 81,647 642,194 61,991 117,890 54,116 77,828 169,392 45,897 213,992 109,536 383,440 61,073 454,788 59,512 532,072 7,659 88,609 1,846 23,783 2,063 21,567 4,738 157 36,369 42,937 75,458 12,729 S,S97 4,137 12.-1,057 28,729 1,920 33,037 Total pay- ments, and cash on hand at close of year. 1 $83,809 241,368 122,279 169,058 222,278 157, 445 573,308 421,353 106,898 338,360 389,884 60,696 146,727 14,429 149,662 187,230 110,132 137,532 57,383 909,393 547,066 170,550 174,781 387,826 906,147 275.759 155,060 176,240 58,028 89,881 729,285 33,154 408, 421 316,251 123,956 28,719 81,647 7.59,. 532 53,837 141,673 .56.179 99,395 176,0.50 40,054 250,. 361 1.52,473 458,898 73,802 463,085 63,649 690,166 CASH ON HAND AT BEGINNING OF YEAR. General treasury. S12,272 57,582 22,457 2,450 16,986 15,487 44,, 374 19,050 17,656 77,897 85,577 21,998 13,356 341 11,351 32,124 24,. 551 29,0.57 7,475 36,18.5 32,909 25,457 13, .579 88,072 126,916 28,967 41,398 17,187 5,735 9,173 9,226 1,216 12,608 1,2.57 8,802 Sinking, in- vestment, and public trust funds. .'8, .147 6,063 1,128 66,055 4,022 20,870 180 21,879 21,647 4,200 58,. 539 33,195 101,. 501 15,7.311 5, 51 IS 9,812 2.S,lllli 23,091 Receipts. $71,637 183,786 99,822 166,608 205,292 141,958 628,934 402,303 89,242 260,463 304,307 38.098 133, 371 14,088 138,311 155,106 86,581 108,475 49,908 873,208 514,157 146,093 161,202 299,7.54 735,700 246,792 113,662 169,053 52,293 80,708 720,059 31,938 357,266 314,994 116,154 22,656 80,619 670,-386 49,816 120,803 66,199 77,5'6 153,836 41,854 191,822 119,278 367,397 58,066 458,122 53,8;7 661,. 560 RHODE ISLAND. [All county expenses are paid by the .state.] SOUTH CAROLIXA. The state . Abbeville. Aiken Anderson. Bamberg.. Barnwell. . Beaufort. .. Berkeley.. . Charleston. Cherokee. . . Chester Chesterfield. Clarendon . . Colleton Darlington.. Dorchester.. $3,812,503 107,319 102,8.59 178,043 50, .509 83,855 .53,687 48,219 327,782 64,6.55 85,829 49,313 .TO, 868 78,424 82,118 36,7.57 $549,213 I $116,127 3,401 :. 24,857 '. 20,944 1. 13,087 |. 30,2.39 :. 17,589 5,. 362 I. 17,434 . 25,. 524 19,605 I. 17,932 8,776 '. 7,706 14,286 (. 24,690 i 20, 460 13,101 'ii,6o6' $4,477,903 110,720 127,716 198,987 63,. 596 114,094 91,736 .53,581 345,216 101,040 105,. 3,34 68,104 ,59,044 99,231 96,404 72,447 8."i43,6,32 15,7S3 (i,n,53 5,707 13,482 1 The same as the total of cash on hand at bcginnuig of year and receipts during year. 12,369 ■S.MUO ^ Under city government. 877,745 6,383 i 21,329 ' 26,739 I 13,879 34,630 ; 10, .548 17,687 5,469 I 33,744 I 29,060 4,748 30, .5.33 1,866,626 104,337 106,387 172,248 49,717 79,464 63,. 501 48,112 311,472 67,2.32 74,801 ,52,321 ,52,648 80,809 90,697 50,105 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1055 Table 20.— TOT.-Uv COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES; 1902— Continued. SOUTH CAROLINA-Continued. Edgefield Fairfield Florence Georgetown . Greenville. .. Greenwood . Hampton. . Horry Kershaw . . . Lancaster. . Laurens . . . Lee Lexington . Marion Marlboro 2 . Newberry. . Oconee . Payments. CA.SH ON HAND AT CLOSE OF YEAR. 861,821 65,702 58,910 64,898 220,606 117,375 80,939 39,123 70,463 66,121 130 204 23,722 61,163 90, 414 Genera! treasury. S3, 067 6,827 12,792 9,900 23,506 521 14,973 7,602 10,775 3,476 10,640 14,621 8,C92 Sinking, in- vestment, and public trust funds. Total pay- ments, and cash on hand at close of year. 1 S18, 470 5,250 564,888 72,620 71,702 64,798 244,112 121,563 81,460 54,096 78,065 96,366 138,930 34,262 75,784 99,106 CASH 0.\ HAND AT BEGINNING OF YEAR. General treasury. Sinking, in- vestment, and public trust funds. •51,387 7,707 7,.-j42 9,. '44 29,. 501 6,0)9 23,507 17,866 5, 105 11,537 9,278 $13,289 16,087 8,713 Receipts. 863,501 64,822 04,160 55,254 214,611 115,064 57,953 36,230 72,960 70, .540 129,652 34,262 .59,697 90,393 Orangeburg. Pickens Richland Saluda Spartanburg. Sumter.- Union Williamsburg. York 83,995 I 90,380 122,177 43, 109 207,912 40,737 336,703 83,525 96,470 52,809 115,048 14,045 4,331 13,673 63,974 3,552 21,018 7,541 5,813 11,880 22,286 98,040 94,711 135,850 6,334 29,792 51,397 268,220 44,289 356,721 91,066 131,075 64,689 137,334 7,451 9,692 10,064 0,421 13,931 0,313 24,775 9,510 8,730 13,519 18,1.06 20,792 90,589 85,019 125,780 44,976 254,289 37,976 331,946 81,550 101,547 51,170 118,728 SOUTH DAKOTA. The state. Aurora Beadle Bonhomme. Brookings. . Brown Brule Buffalo Butte Campbell . . . . Charles Mix. Clark Clay Codington. Custer Davison. . . Day Deuel Douglas.. . Edmunds. . Fall River. Faulk... Grant . . . Gregory. Hamlin.. Hand Hanson Hughes Hutchinson. Hyde Jerauld Kingsbury. Lake Lawrence. Lincoln Lyman McCook McPherson. Marshall . . . Meade Miner Minnehaha. . Moody Pennington. Potter Roberts S7, 870, 974 81,237,469 8300, 108 89,414,551 81,281,091 8237,612 87, 895, 348 97,252 169, 710 167, 186 210,896 412,730 116,428 19,296 73, 567 78, 002 135,657 125, 493 143,465 198,007 199,272 136,733 213, 631 119,222 91,983 113,801 115, 645 112,955 163, 791 54, 320 100, 662 106,936 116,916 14.3,013 182, 606 47,058 65,028 169, 397 152,242 403, 785 205,111 7,117 59, 397 36, 612 23,047 60,422 21,815 2,599 18,007 1,223 22,173 25, 541 15,312 24,917 13, 540 22, 461 67, 181 30, 165 2,373 19,039 21,204 14,217 14,264 6,720 24,114 30,711 28,839 11,102 24, 632 12,035 11,074 30,089 16, 868 43, .366 37, 699 7,387 11,699 18,042 24. 659 11,373 IS, 253 SO, 951 17, .383 31, 458 12,284 26, 171 1,024 10, 949 1,227 6, 749 3,482 4,439 663 1,780 2,570 2,394 3,921 105, 393 240, 056 205, 025 240, 692 466, 634 142,682 22, 557 93, 354 81, 795 160, 224 154, 955 158, 767 245, 334 214, 398 169, 194 289, 914 150, 567 108, 925 137, 724 136,849 132, 615 191,866 62,884 132,019 139, 300 161,546 156, 927 209, 747 59,684 76, 961 202, 389 172,214 606, 289 242,810 47,060 150,744 102,627 137,119 216, 355 118,295 661,826 171,026 186,270 127,199 270, 933 15, 120 43, 247 29,029 29,889 31,629 17,706 1,745 23, 166 8,487 19,858 26, 658 26,001 23,850 19,017 17,716 36,588 28, 490 11,988 18, 470 26, 364 18, 444 21,934 7,959 24,254 23, 442 28, P39 16, 688 26, 782 11,455 10,401 31,656 22, 532 40,607 36, 521 4,679 19,286 21..S112 20, 3:s 9, 0.-i3 1(1,671 6(1, s,52 19.0."):i 39, 9( .4 (i, .1.^8 61, 498 703 2,448 3,577 1,637 2,859 1,134 1,974 719 89, 570 194, 361 172, 419 209,266 432, 146 123,842 18,838 69, 469 73,308 137, 482 126,414 2,884 2,883 22, 410 1,686 18,117 217 8(i5 8, 916 1,460 9,781 10, 185 £03, 367 196, 164 140 613 9,202 1,170 14,569 4,884 244,410 120,607 87, 156 109,069 110,485 107,721 160, 156 63,492 105,907 115,858 5,443 1.3,811 1,844 7,243 1,053 6,791 2,812 2,509 591 859 2, 903 I 3,104 I 59,138 6, 450 9,776 1,4.33 1,858 2,827 9,826 4,407 2,839" 0,249 434 2(1.766 119,880 130, 413 178, 658 48, 229 63,721 164, 684 149,248 444,9)6 207, 289 42,263 128,722 79, 935 110,435 203, 379 98, 434 469, 680 148,725 142,071 118,030 204, 264 39, 446 132, 986 84,065 106, 436 197, 903 100, 042 227 12,0.59 520 0,024 7,079 118 8,736 890 6, 356 3,923 3,190 31,294 3,248 4,235 2,581 5, 171 423, 410 163, 363 164, 728 112,249 235, 392 41,465 280 84 2, 666 9,370 . 1 The same as the total of cash on hand at beginning of year and receipts during year. '•' No report. 1056 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUXTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY' COUNTIES: If 02— Continued. s< )L'TII DAKOTA— Continued. Sanborn , Spink Stanley . , Sully Turner Union AVahvorth, Yankton . . Payments. S121, 141 259, 000 43, 390 57,894 240,018 195, 987 55, 447 201, 780 CASH ON HAND AT CLOSE OF YEAR. General treasury. Total pay- ments, and Sinking, in- cash on hand vestment, at close oi and public , year, trust funds. $10,412 51,672 7,747 16, 822 33,900 23,894 0,919 24,008 $2, 010 0,499 2,301 300 5, 798 2,106 S140, 163 317,671 53, 444 75,010 273, 918 219,881 OS, 104 228, 500 CASH ON HAND AT BEGINNING OF YEAR. General treasury. 814,058 01, 9M 11,323 40,086 43, 148 7,259 27, 402 Sinking, in- vestment, and public trust funds. .51,801 7,11.9 857 880 16, 140 1,090 2,103 Keceipts. S124, 304 248, 518 41,104 48,911 211,086 176, 733 69, 216 199,055 TEXIs'ESSEE. The state. Anderson- Bedford- - Benton . . . Bledsoe... Blount Bradley. . Campbell . Cannon... Carroll . . . Carter Cheatham . Chester Claiborne.. Clay Cocke Coflee Crockett Cumberland . Davidson. . . . Decatur Dekalb . . . Dickson. . Dyer Fayette . . Fentress.. Franklin. Gibson Giles Grainger. Greene . . . Grundy . Hamblen . . . Hamilton. . Hancock.. . Hardeman . Hardin Hawkins Haywood . . . Henderson. . Henry J-Iickman Houston Humphreys. Jackson .Tames Jefferson . . Johnson . . . Knox Lake L.Tlldcnlillr Lawrence. Ixnvis Lincoln. . . Loudon. . . McMinn. . . McNairy. Macon . . . Madison. Marion . . . Miirsh;ill. .Mi Mr if: ry . Montgoiii Moore. . . 87,519,410 I .51,102,027 33, 769 93, 841 28, 560 18, 441 55, 872 126, 568 64, 677 24,. 392 73, 963 36, 337 30, 750 23,878 28, 446 18,614 61,674 33, 012 49, 000 29, 543 1,161,965 18, 083 32, 008 46, 047 111,526 61, 039 17,747 59, 374 132,804 99, .328 23,097 65 939 18 122 46,044 .504,541 11 800 57 184 -1(1 808 37 7.59 01 (13(1 47 (1(C? 89 444 ■2 939 11 311 31 i 40(1 IS .)43 12 917 49 591 IS 415 -1(15 .son 33 202 .5(1 (131 44 ISO 14 7S3 0(1 900 32 103 39,619 27 (lis ',15 097 r^i (19s 47 719 53 54(1 172 578 13 y.rt'A 42 (,10 117 ,S74 15 193 8,744 t 12,990 { 7,561 4,045 2,485 14,271 85,253 90 7,033 1,901 9,410 4,236 841 922 1,159 11,748 8,482 2,149 77. 060 6,193 1, (124 23,730 5, .5.5(1 1(1, 687 29, 536 32, 035 1,029 3, 088 7, 375 6,919 33, 449 1,905 3, (ISO 14,123 3, .571 9,519 0, 070 18,089 4, .595 7,211 10,809 1 , 331 4,451 2,237 3,71S 33, 303 9, 430 10,033 3. 97(1 2,105 23, 427 7,041 4, 0,S9 4, 7.58 1,10(1 7,020 12,945 1,297 49,024 1.519 5, 547 33,913 3.370 $88, 754 0,317 3, 490 710,791 42,513 106,831 36,101 23,086 1 68,357 ' 147,156 149, 930 24,482 81,596 40, 3-:o 40, 160 28,113 29,287 19,536 62, 833 44,760 57,482 31,092 1,243,111 24, 870 .34,292 09, 777 124,397 70,896 23,303 75,961 102, 340 131,963 24,126 09,027 25,497 52,963 027,990 13,771 60,870 ( 64,931 ! 41, 330 70,655 53, 072 I 108,133 47,634 28, 522 47,209 29. ,874 27,3llS 51. 443, 42, .828 133 166 (192 0(14 150 988 387 744 221 14 4S, 151 is,r , .1(0 I, 303 ;,ii8 i| (, 004 , 843 002 872 31,119,083 .?132,444 ;,0(13 1 The siiine iis Uic total of cash on hand at beginning <.f year and r I|i1,s during year. ,550 19, .518 10, 4.011 3, 883 1,01S 4.333 7,150 28, 772 0,120 3, 956 7,100 87,804 1,129 674 9,255 2,765 9, 3(,(l 8, 1(0 1, 1.S7 1,(J,(1 400 10, 102 12,202 0,616 100, 246 7,540 3,087 23, 245 16, 209 11,564 4,194 20,428 22, .547 23, 537 2,1.80 2, 373 4,713 3,232 15,550 1,,S94 9.155 15,387 7,644 9, 530 13,153 20. 167 . 1((8 . 3.9,1 ,.501 .(((13 ,193 9.287 2.04s 1(1. (,.-,2 10,941 14,7(,1 35, 73(1 942 5, 4(111 32,154 2,249 35,303 78, 059 29, 981 19,130 51, 197 67,930 148,801 23,808 72, 341 36, 446 30,860 19,953 28, 100 17, 936 62, 433 34,658 45, 220 26, 076 1,088,687 17, 336 31,205 46, 532 108, 188 59, 3.32 19, 109 56, 633 139, 793 108, 420 21,840 66, 654 20,784 49, 731 675,713 11,877 61,715 39, 644 33,686 61,026 37,075 87, 976 43 420 ')•) 123 34 7(^8 28 ,S71 24 175 42 .541 20,086 424 810 31 7.51) 67,902 41 006 15,089 70 859 29, 084 40 180 28 493 15 276 113 V,S5 43 0([4 ■5,3 5S4 185 866 13 930 41 691 (19 033 Id 414 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1057 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1602— Continued. TEN.NESSEK-Continucd. Morgan Obion Overton Perry Pickett Polk Putnam Rhea Roane Robertson., Rutherford. Scott Sequatchio.- Sevier Shelby...... Smith Stewart Sullivan. . . . Sumner Tipton Trousdale. . Unicoi Union Van Buren.. "Warren Washington Wayne Weakley White Williamson. Wilson Payments. CASH ON HAND AT CLOSE OF YEAR. Sinking, in- fPTiprnl vestment, -— • -t^' lunds. Total pay- ments, and cash on hand at close ol year, i S26, 177 122,785 19, 439 22,361 9,720 44,314 40, 079 46, 740 112,018 90, 714 103, 833 22, 690 0,852 40,384 821, 482 43, 322 36, 546 $9,020 27, 923 3,199 3,051 1,966 6,303 1,370 4,547 27,859 29,146 23, 408 1,734 0,025 2,136 26,827 16, 805 13, 946 7,907 28,041 16,307 6,675 $34, 197 160, 708 22, 638 26, 402 11,085 49, 677 41,466 61,293 139,877 126, sno 127, 241 24, 330 12, 877 534,783 42,520 883,092 69, 127 50, 491 60,662 ' 68,609 90, 516 89, 379 16,741 8,196 28, 303 4,677 48,241 00, 182 25, 126 87, 560 256 7,812 118,813 113,498 22, 416 961 9,157 1,165 2,376 7,805 1,691 8,069 30, 492 29, 408 7,053 66,046 61,873 33, 195 118,062 34, 977 91,274 72,460 967 2,682 16, 977 35, 934 93, 866 89, 437 CASH ON HAND AT BEGINNING OF YEAR. General treasury. Sinking, in- vestment, and public trust funds. S4,473 29,727 1,072 I 3,491 2,997 ■ 6,394 I 772 4,513 23, 613 18, 123 22,847 2,076 4; 783 3,144 45,817 10, 993 12,195 7,002 28,045 14,687 6, 863 731 6,436 1,867 8,626 2,130 7,875 25, 777 197 16,502 23, 494 $25,039 5,578 Receipts. $29, 724 120, 981 20, 966 21,911 8,688 43,283 40,683 46, 780 116, 364 107, 737 104, 394 22,254 8,094 39, .376 812,236 48, 134 38,296 61, 667 88,539 93, 233 16, 663 8,426 23, 032 6,196 47, 420 59, 743 26, 320 92, 275 36, 737 78, 364 66, 943 TEXAS. Anderson. . Angelina . . Aransas. . . Archer. . , . Armstrong SIO,' 705 Atascosa. Austin.- - Bandera. - Bastrop. - Baylor. . . Bee Bell Bexar. . Blanco. Borden - Bosque. . . Bowie Brazoria. . Brazos. . . Brewster. Briscoe. . . Brown. . . Burleson. Burnet... Caldwell.. Calhoun. . Callahan - Cameron . Camp Carson. . . Cass Castro Chambers . Cherokee.. Childress. . Clay Coke Coleman Collin Collingsworth. 104, 378 78, 539 17,3.58 31,879 IS, 153 42,977 60, 780 26,510 137,-548 27,508 51,862 217,760 563, 277 28,719 18,788 83, 238 113, 160 87,932 66, 770 42,207 11,846 111,400 71, 163 45,641 91,198 29,885 46. 1.52 50,535 33,285 13,426 59, 083 12, .321 20,020 75, 446 20, 344 78,949 28, 320 83. 3.53 194, 352 15,682 S3, 033, 646 16,987 26,272 2,042 9, 519 6,208 12,387 16,528 2,474 4,005 13,593 6,080 35,079 27,188 2,591 20, 742 32, 421 8, .541 11,404 17,070 1,692 17,227 18,343 11,543 6,876 4,007 10, 448 10,948 3,002 3,108 25,222 .532 1,430 5,809 12,719 24, 183 2,074 22,519 9,335 5,648 $1,063,377 1,232 86 729 763 3,038 3,444 195 4,157 3,792 18, 109 18, 610 3,778 1,740 10,881 41,135 11,934 8,570 3,442 6,602 2,991 11,989 1,517 11,. 525 5,065 570 4,341 1,925 3S4 l.Nlid 4, .■.07 4S6 8, 403 9,334 121,597 104, 897 20, 129 42,161 24,361 58, 402 86, 758 29,179 146,310 41,101 61,734 270, 948 609, 075 31,310 23, 374 105, 720 150, 402 137,608 90, 108 67,847 13,538 132.1175 96, 108 60, 175 110,063 36,009 68,125 72, .548 36,857 20, .875 86,830 13,237 23,310 85,8.52 33, 549 103, 132 38, 797 115,206 203,687 21,330 13, 369 6,895 1,885 11,959 3,425 11,8.59 14,123 2,005 1,762 13, 304 5,681 49,969 32,508 1,923 1,104 21,063 23,239 16,265 7,026 12, 391 1,319 9,268 15,620 5,288 6,972 12,039 9,927 10, 4S0 1,181 5,161 15, 870 430 2,087 5, 749 7,182 29, 497 4,057 19,012 1.32 6,943 611 416 4,732 2,009 107 2,326 3,946 20, 709 13,201 2, 759 6,220 6,457 25,514 13.174 8,996 2,099 11,057 2,216 10, 656 1,.521 7,756 4,492 2,637 1,018 296 1,904 6,2.58 380 1 , 1 78 7,717 .5. 973 108,210 98,r02 17,633 29, 785 20,936 41,811 70, 626 27,067 142,222 27, 797 52,107 200,220 503,366 29,387 19,511 78, 447 126, 766 95,829 69,909 12,219 120, 70S 69,431 52,671 92, 436 22,449 60,442 57,. -176 35,676 13,1)77 69,942 12,512 19,Lfi5 73.S45 27, (.rs 90, 2': 1 932—07 1 The same as the total of cash at beginning of year and receipts during year. 1058 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1502— Continued. TEXAS— Continued. Colorado.. Comal Comanche. Concho Cooke Coryell... Cottle Crockett. Crosby... Dallam . . Dallas Deal Smith. Delta Denton Dewitt Dickens. . Dimmit.. Donley... Duval Eastland. Ector Edwards . El Paso.. Ellis Erath Falls Fannin.. Fayette. Fisher. . Floyd... Foard Fort Bend. Franklin . . . Freestone . . Frio Galveston. Garza = Gillespie . . . Glasscock. Goliad Payments. CASH ON HAND AT. CLOSE OF YEAR. General treasury. SlOO, 374 55,477 98, 996 16, 626 115,798 159, 759 23, 786 38,553 12,788 11,166 17,225 51,153 153, 453 105,020 23, 340 20, 230 24, 740 29, 953 75, 464 10, 298 30, 435 198, 540 254, 835 124,001 141,157 178,314 142,831 31,152 17, 720 29, 086 84, 923 27, 785 86, 659 35,719 $21,140 11,487 4,538 6,460 26, 795 9,634 8,458 8,516 4,677 3,434 .56,933 3,027 745 35.544 17,130 5,321 6,896 4,472 4,029 3,021 550 601 32,650 88,956 16,067 16, 180 45, 779 20, 348 1,763 4,980 1,805 29, 854 1,481 7,834 2,066 336, 396 Sinking, in. vestment, and public trust funds. S5,376 3,095 3,094 1,324 1,052 8,657 7,103 12,672 3,521 3,344 3,090 4,415 5,491 209 1,648 9,635 49,676 17,305 6,511 7,402 28, 015 358 1,035 344 8,472 745 3,341 2,087 .37,300 Total pay- ments, and cash on hand at close of year. V 5126,890 66,964 106, 400 28, 290 142,593 172,488 34, 338 48, 393 17,465 15,652 675,453 20,252 59, 001 201,669 125,671 32,005 30, 216 29,212 38,397 83,976 11,057 32, 584 240,825 393,467 157,373 163,848 231,495 191,194 33,273 23, 735 31,235 123,249 30,011 97,834 39,872 994,539 CASH ON HAND AT BEGINNING OF YEAR. General treasury. $15,659 11,. 522 8,2.54 6,014 21,166 10,023 12,978 23,684 5,089 1,428 966 1,.572 37,610 14,159 5,680 7,543 5,182 3,785 4,320 320 1,236 36,643 74, 959 16, 354 Smking, in- vestment, and public trust funds. $12,948 4,083 3,446 500 '582' 7,538 9,218 2,626 7,9.53 1,941 4,693 4,960 157 1,052 6,329 63,301 8,651 7,636 4,593 29, 485 3,381 13,017 26,283 2,380 753 4,256 691 2,424 319 32,293 14,183 1,406 1,045 3,250 2,077 5, 462 2,147 .35,940 Receipts. $98,283 65, 442 94,063 18,830 121, 428 154, 730 21,360 24,209 12,376 13,642 631,227 19, 286 49, 891 154,841 108,887 18, 472 20, 732 24,030 29,919 74,696 10,580 30, 297 197, 853 266, 207 132, 468 151,619 198, 629 152,894 30, 140 18, 789 28, 492 76, 773 27,560 92,507 32,263 924,714 Gonzales. Grays Grayson.. Gregg Grimes.. . 39,983 8,701 55,893 140,804 8,319 2,484 10, 100 8,378 3,940 10,449 48, 302 11,1.S5 69, 933 6,651 3,926 10,278 8,761 I 41,751 7,259 56, 159 123,613 Guadalupe. Hale Hall Hamilton. . Hansford . . . Hardeman. Hardin Harris Harrison. .. Hartley Haskell Hays Hemphill . . Henderson . Hidalgo Hill Hood Hoxjkins. Houston, Howard . . Hunt Hutchinson. Irion Jack Jackson Jasper .Jeff Davis 2. 323, .509 38, 927 78, 867 106,511 21,357 17, .539 68, 128 8, 457 35, 142 26,471 657,094 107,665 21,296 36, 891 59,610 18, 880 83, 495 35, 209 218,760 43,418 101,1.39 84,747 28,188 172, 867 9,779 12, 566 42, 246 61,810 32, 769 2,780 3,398 3,408 16,064 6,211 5,730 16, 162 2,074 fi,658 5, 186 384,468 25, 686 .■.,006 1,681 16,296 4,417 12,304 2,246 31,278 4,638 13,562 14,967 704 18,244 3,072 4, 163 9,227 7,662 6,494 1,022 2,210 946 2,166 571 1,853 1,714 2,122 57, .360 7,038 519 1,147 1,743 480 181 2(1,610 2,401 4,. 536 6,780 4,164 4, 720 2,636 3,0.58 327,311 44, .535 83,221 126,417 26, 668 25, 436 84,861 12,384 43,614 33,779 1,098,922 140, 279 ^ 26,821 38,719 74,806 25, 040 96,279 37, 636 271,260 63,924 136,311 102,115 33,428 197,891 12,851 20, 892 56, 193 62, 107 42,321 1,768 4,860 6,146 16, 446 7,213 4,756 14,210 1,397 7,066 4.300 87,368 23,924 6,066 1,327 16,617 5,008 11,064 1,.559 29,317 5, 7.59 17,944 12,895 4.033 35,980 3,9.59 3, .592 5,867 7,011 8, 457 20,111 6,817 138 2,319 2,060 1,967 146 2,843 9,064 5,712 3,627 1,949 1,365 240 321 16,096 4,956 16,906 3,359 3,272 5,037 3,039 1,606 925 305, 442 32,868 76,937 100, 729 19,355 18, 360 68,691 9,020 36, 302 26, 636 1,002,490 110,643 17, 128 35,443 68, 189 18, 667 84,985 36, 756 226, 847 43,209 100,461 86,861 26, 123 156,874 8,892 14,261 48,720 64, 171 30,312 Jefferson . Johnson. Jones 13,070 19, 959 4,708 ' The same as the total of cash on hand at beginning of year and receipts during year. 317,891 171,979 44, 088 42,118 4,291 1,680 373,079 196,229 ,50,476 10,265 10,037 1,371 -No report. S,783 26, .522 4,446 .3.54,031 1.59,670 44, 659 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1059 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. TEXAS— Continued. Payments. S58,213 182, 366 25,872 15,961 30,926 24,536 13,528 25, 135 23,045 186,437 47, 663 25, 298 120,917 49, 876 59,025 56,076 135,241 14,291 25,212 47,223 18,098 34, 145 436, 766 11,383 32,267 72,335 12, 865 31,070 62,746 30, 617 48,942 18,025 18, 477 145,893 36,775 41,936 88,098 01,966 7,820 35,329 26, 613 73,995 224,042 42,033 34, 762 58, 782 6,770 9,349 47,600 67,595 52,854 127,690 26,708 .50, 723 36, 568 39, 272 28,611 22, 437 CASH ON HAND AT CLOSE OF YEAR. Total pay- ments, and cash on hand at close of year. ' CASH ON HAND AT BEGINNING OF YEAR. COUNTY. General treasury. Sinking, in- vestment, and public trust lunds. General treasury. Sinking, in- vestment, and public trust funds. Receipts. $9,582 4,700 8,258 1,411 6,533 5,711 6, 775 12,579 2,890 8,739 2,292 3,244 3,239 7,541 7,334 3,366 8,990 5,857 3,481 2,279 4,875 6,777 43, 593 5,196 0,263 2,568 2,911 2,514 20,340 4,047 3.744 1,411 4,733 26,904 8,406 3,488 13,385 12, 981 1,753 1,406 1,801 15,934 13,721 9,060 1,199 5, 257 2,063 8,127 12, 768 15,207 2,220 17,526 15, 624 20,161 11,569 6,933 3,550 3, 654 $4,346 $72, 141 187,066 34, 130 19,214 38, 701 33,707 19,303 37,714 35,880 219, 748 65,888 31,704 131,098 61,511 68, 420 69,670 145, 705 20, 148 31,975 49,502 22,973 42, 562 488, .599 17, 168 41,121 77,800 18,061 33, 863 93, 342 39.504 53, 039 19,707 23. 210 190,749 46,834 53, 167 101,483 77,760 9,673 37,446 28, 503 89, 929 237,763 56, 475 36,583 70, 323 8,833 17,476 60, 368 85,880 55, 652 145,216 42, 332 70,884 48, 137 50,496 34, 993 26,091 $8,726 12,414 5,580 493 4,113 3,564 4,220 11,071 3,723 19,244 4,118 3,472 3,074 6,422 6,119 4,469 11,722 6,851 4,667 2,902 4,442 7,389 119,600 4,388 6,519 1,876 2, 310 607 8.250 4,166 5,160 2,845 5,349 22,798 5,750 5,027 7,787 9,402 1,356 2,317 1,849 16,519 29,249 1,060 1,768 3,778 2,506 4,161 9,061 21, 340 10,781 18, 372 5,650 14,837 16, 422 9,332 4,688 2,030 $7,640 155,775 174, 662 28, 550 1,842 1,242 3,460 3,426 636 3,099 15, 295 XCerr 33,952 Kimble ■- 27,044 T^inp- 15, 083 26,643 9,945 24, 572 5,933 3,162 6,942 4,094 2,061 229 1,474 7,735 22,106 6,866 1,961 10,449 3,594 3,189 2,408 4,906 24, 422 178,398 45,914 26,271 117, 575 Lee 61,495 59, 112 52,803 129,078 13, 297 Livp Oak 3,282 4,070 23,238 46,600 18, 531 2,640 8,240 589 2,591 2,897 2,285 279 10, 256 4,840 353 271 2,077 15,965 378 3,453 1,092 1,227 639 6,009 3,179 554 638 33,096 353,034 12,402 Madison Marion 31, 149 74,832 14,524 32, 617 79,083 32, 169 47,325 16, 224 17,861 Milam - 17,952 1, 653 7,733 17,638 150, 315 Mills 41,084 Mitchell Montague Montgomery 13,896 34, 234 93,696 61,693 8,217 2,813 in 89 6,666 Morris Motley 1,667 2,005 33,472 24, 649 73, 410 208, 514 5,382 622 0,284 3,620 2,314 5,474 51, 795 32,601 61,071 Oohiltree - 6,328 13, 315 61,307 Palo Pinto 3,078 .578 64, 540 44, 871 126, 844 36, 682 Polk 56, 047 Potter 31,715 Prpsidio 4,291 2,832 3,281 2,849 776 37,883 27, 456 23,285 99, 482 29, 381 25, 113 16,713 110,231 43. 465 52, 184 62,802 23, 180 36, 470 35, 854 26, 473 62,240 9,574 2,422 5, 581 11,296 9,494 5,797 17,277 16, 163 4,923 1, 869 1,510 2.0&5 11,7.50 380 2,879 2,030 109, 436 34, 682 32,724 28.009 129,019 52,073 69, 461 78,965 28, 279 41,090 38, 421 32,525 79.044 8,874 4,137 5,411 12,214 4,606 5,489 15. 189 16, 606 3,489 3,557 1,590 1,767 9,721 549 1,932 577 100,013 28,613 Refugio Roberts - 26, 736 15, 795 9.294 2,811 6.,S95 0, 102 117 518 40,482 54, 272 Rusl;: 62,359 22, 819 170 2,751 1,0.57 3,967 5,054 1.971 2,745 714 3.&59 4. 404 34, 788 36, 117 26,899 64, 919 29,957 29,047 62, 133 11,143 1 240, 969 15.080 34, 4,80 1,674 5,029 1,094 10, 075 10,223 3, 338 6, 325 1,549 6.333 312 874 17, 122 1,274 3,828 1 33, ISO 40, 409 63,5.39 22, 092 268, .314 19,692 44, 633 1,98.5 1,209 7.9.53 4.653 516 4 .306 ■ 1 010 29.986 27,803 63,019 20,776 fihelbv 2.290 2, 761 6,333 20,429 1,454 2, .566 15 477 Starr 35. 734 1 The same as the total of cash on hand at beginning of year and receipts during year. 2 No report. 1060 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. TEXA.S-Continued. Payments. Stephens $34, S04 Sterling 13, 702 Stonewall 23, 426 Sutton 22, 535 Swisher 11, 077 Tarrant 391, 430 Taylor ' 66, 677 Throckmorton 21, 869 Titus 42, 770 Tom Green 64, 823 Travis 201, 824 Trinity ■ 32, 925 Tyler 47, 414 Upshnr 51, 906 UAtelde , 43, 390 Valverde 45, 312 Van Zandt '• 96, 060 Victoria ' 89, 505 Walker 49, 091 Waller 68. 585 Ward ' 15, 176 Washington 119, 718 Webb 74, 017 Wharton I 90, 275 Wheeler 13, 159 Wichita '. 44, 952 Wilbarger | 50, 355 Williamson .• 179, 618 Wilson 70, 290 Wise 2 107, 479 Wood - ' 71, 496 Young ! 46, 096 Zapata, ' 18,029 Za valla 15, 191 CASH ON HAND AT CLOSE or YEAR. General treasury. S4,474 5,264 741 5,704 6,601 92,787 7,1426 5,267 2,686 24, 649 6,384 3,097 3,311 872 4,080 2,540 19,684 12,726 4,430 6,079 467 28,411 14, 440 24, 416 3,322 16, 446 6,401 36, 873 13, 954 15, 443 18, 236 10, 737 184 6,220 Smking, in- vestment, and public trust funds. S925 2,218 37,519 1,272 3,775 6,313 10,614 5,120 146 10, 328 10, 612 3,450 381 16,883 4,447 14,011 2,586 14, 753 6,669 2,370 6,347 4,759 4,583 6,861 "363' Total pay- ments, and cash on hand at close of year. J S38,978 18, 966 26, 092 30, 467 17, 678 521,736 76, 374 30,911 51, 769 89, 372 218,722 41,142 50,871 63, 106 58,082 61,302 116, 125 119, 114 67,968 88,675 18, 228 148, 129 103, 210 120, 360 18,861 61,397 62, 103 220, 2.50 88,827 122, 922 89,732 62, 094 18, 213 21,774 CASH ON HAND AT BEGINNING OF YEAR. General treasury. S5, 662 4,643 426 2,876 6,031 92,726 9,009 6,633 5,122 21,348 6,427 3,060 4,002 2,645 6,8.54 4,006 22,690 20, 971 7,2.34 6,371 1,887 26,091 3,134 14, 593 2,910 15, 206 0,054 30,026 15,928 12, 436 15, 143 10, 634 167 6,675 Sinking, in- vestment, and public trust funds. 81,484 3,880 39,256 1,415 3,435 6,080 9,076 3,339 3,398 7,466 8,165 1,447 382 13,888 4,458 11,645 1,933 9,100 6, 516 1,595 4,639 3,027 3,985 4,548 1,135 702 UT.VII. The state . Beaver.. . Boxelder. Cache Carbon . . . Davis Emery.. Garfield. Grand.- . Iron Juab Kane. . . Millard.. Morgan. Piute... Rich Salt Lake. San Juan . . Sanpete... Sevier S97, 414 S13,516 10, 990 Summit. Tooele. - Uinta... Utah Wasatch Washington. Wayne Weber 1,421,895 7,770 118,110 61,351 143, 132 65, 772 23,248 322, 551 40, 504 17,100 7,288 .503,663 40, 406 .546 1,249 1,779 14,150 1,336 1 1 1,960 484 1,065 195 804 10, 221 114 301 s,:il6 119,359 64, 466 157,282 65, 772 25,208 323,035 41,569 17,295 8,092 513,998 3,461 3,521 1,640 1,728 713 2,608 104 l."),253 584 1,708 217 1,178 416 26,074 400 1,566 376 9,011 378 7,009 1 1,402 1,324 1 Receipts. 5,8.53 $33, 320 14, 323 23, 182 23, 701 12, 647 389, 755 64,950 20,943 41,667 08,024 203, 219 34, 743 43, 471 53, 006 44,003 93,053 84, 256 46, 276 70, 659 14, 408 122, 038 90,970 99, 261 14, 346 45, 191 51,510 187,198 08, 914 110, 487 74,589 47,512 li;,911 14,337 83,591,086 33,030 143, 897 222,812 62,322 78, 641 34, 169 14,865 20,563 31,405 109,681 8, .589 17,695 23,410 16,992 21,612 1,436,227 7,916 117,794 63, 329 148,271 65,394 18, 199 323,034 40,167 16,971 a,0\'-2 508,119 VEJIMOXT. The state . Addison Bennington. Caledonia. . . Chittenden . . Essex 1,728 1,4,80 1,422 1,700 4,917 S3, 009 450 228 138 1 The same as the t"tip| nl cash on hand at beginning of year and receipts during year. S3o,388 S32,009 1,733 12 .. 1 , ,"i6S 122 . 1.721 1,,S72 1 341 .. l,i» 118 l,,531 l.SKl ."..0,:il 5.I1,V, 4 .. >;lta arc for the fiscal v >iir 1901. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1061 Table 20.— TOT.VL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. ^'J^r^MONT-ConUll[]l■d. Franklin Grand Isle. . Lamoille Orang.' Orleans Rutland W asliington Windham. . Windsor Payments. SI, 615 217 1,219 1,188 1,471 1,697 3,634 1,347 8,744 CASH ON HAND AT (LOSE OF YEAR. li (_ienfr;il treasury. Sinking, in- I vestment, . and pul>lic' trust I funds. 2 86 309 1,583 S4 ; 11 j 47 56 I I ! Totjilpay- '■- ments, and i cjish on hand l at close of . year. 1 !■ SI, 610 228 1,266 1,244 1,473 1,099 3,720 1,656 10,327 CASH ON HAND AT BEGINNING OF YEAR. General treasury. SiiLklng, in- vestment, and public trust funds. Receipts. S2.0 ' 28 |. 01.". I. 191 . 6 . 124 . 243 . 1 . 1,.549 . 81,594 200 661 1,053 1,467 1,575 3,477 1,665 8,778 VIRGINIA. The state . Accomac . . . Albemarle. . Alexandria . AUegnany . . Amcia Amherst Appomattox. Augusta Bath Bedford Bland Botetourt Brunswick. . . Buchanan Buckingham . Campbell Caroline Carroll Charles City. Charlotte Chesterfield . . Clarke Craig Culpeper Cumberland. Dickenson Dinwidclie EUzabeth City. Essex Fairfax Fauquier . . Floj'd Fluvanna . Franklin. . Frederick. . Giles , Gloucester. Goochland. Grayson . . . Greene Greenesville. HaUfax Hanover Henrico Henry Highland Isle of Wight James City King and Queen . King George King Wilham . Lancaster — . Lee Loudoun Louisa Lunenburg. . . Madison Mathews Mecklenburg. Middlesex Montgomery . Nansemond . . Nelson New Kent Norfolk 88,609 102, 078 62, 896 71,718 27,265 48, 189 26, 542 161,531 33,425 92,377 16,069 65, 191 56, 034 23,346 31,623 83,436 36,677 44,282 14, 780 38,360 65,443 37, 950 17, 032 54,456 23, 875 17, 661 36, 364 73, 458 20,493 82,469 98,410 38, 131 23,072 74, 493 51, 746 37,617 26, 047 30, 096 30,409 13,417 30, 645 99,714 44,909 157, 866 56, 266 24, 734 38, 189 11,978 18, 737 17,373 24,333 21,890 40, 4.53 102, 286 40, 204 27, 956 29, 122 15,890 68, 525 17,005 63,450 70, 303 42, 929 13,921 244,377 3,183 6,767 27,232 1,986 6,928 324 3,271 13,616 2,009 9,467 872 1,624 6,714 9,687 4,526 10, 023 3,232 6,219 1,768 3,278 5,135 6,702 2,719 16,054 4,682 4,030 1,.521 2,137 6,322 15,326 12,721 8,229 l,2i; 4|949 7,242 3,704 1,726 4,472 2, 192 897 3,4.50 4,740 1,732 7,338 2,648 4,001 1,131 1,027 4,56S 2, .380 3,717 1,346 14,090 15, 790 5,217 3,257 1 , 287 13, 5 Hi 9, 1)36 1,272 1,164 36,!l!il 3,027 11,000 7,200 91,692 107,846 80, 189 73, 703 33, 193 48, 513 29,813 176, 147 36,434 101, 844 16,941 69, 842 62, 748 32, 932 36, 149 93,458 39,909 50, 501 16,548 41,638 70,678 44,652 19, 761 69,510 28, 667 21,691 36, 886 75,596 26,816 97, 786 111,131 46,360 24,289 79,801 •58,987 41,221 27, 773 34, 568 .32,601 14,314 34,096 104,454 46,641 165,204 58,913 28,735 39,320 13,005 23.305 24,9.53 28, 050 34,236 54,. 543 118,076 46,421 27, 956 30, 144 16,675 71,782 22, 192 79, 9.38 44,201 15,385 288, .nns -5.53.5,604 2,128 0,704 21,631 361 7,073 54 2,959 10,090 1,,5.56 7,279 I 1,6,53 11,052 14,.i66 4,011 12,982 505 3,021 1,330 5,190 7,202 5,635 2,166 14,929 3,960 2,051 1,166 1,781 4,916 19,712 12,621 8,332 1,599 6,363 6,729 192 3,838 1,464 6,110 1,414 871 2,131 2,985 1,081 8,200 3,061 3,001 1,932 1,311 4,368 2, 142 5,502 5,200 1,226 11,200 11,000 10, 773 4,004 2,334 941 4, 78(1 1,192 4,186 3,900 10,894 101 1,784 31,460 i'.'mo 1 The same as the total of cash on hand at beginning t i year and receipts during year 89, 564 101,141 66, 760 73,362 26, 120 48,469 26,864 166,057 33,878 94,565 16,941 68, 189 51, 696 18,566 32, 138 80,476 39,404 47,480 15,218 36,448 63,376 39,017 17,585 54,681 24,697 19,640 36, 719 73,814 21,899 78,073 98, 510 38,028 22,690 74,246 52,268 37,383 26,309 29,458 31,187 13,443 31,964 101,469 45,660 157,004 66,862 25,734 37,388 11,694 18,937 17,611 22, 548 22,010 43,343 107,303 41,417 27,956 27,810 15, 734 67.002 10,800 72, 780 69,044 44,100 13,601 250,608 1062 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES: 1902— Continued. VIRGINIA— Continued. Northampton . . . Northum berland Nottoway Orange Page Patrick Pittsylvania Powhatan Prince Edward. . Prince George. . . Prince William. . Princess Anne . . . Pulaski Rappahannock . . Ricmnond Roanoke Rockbridge Rockingham Russell Scott Shenandoah Smyth Southampton , . , Spottsylvania. .. Stafford Surry Sussex Tazewell Warren Warwick Washington Westmoreland . . Wise Wythe York Payments. 839,063 22, 470 35,011 41,495 129,437 39,020 109, 511 21,068 48, 447 24, 761 45, 137 32, 619 52, 258 26, 843 15,353 63, 559 229,669 156,623 45, 863 39,077 75, 783 45,922 63,666 26,005 23,052 22,391 32, 770 86,038 42,234 29,559 78, 043 22,473 78, 665 67, 199 15,341 CASH ON HAND AT CLOSE OF TEAR. General treasury. Sinking, in- vestment, and public trust funds. Total pay- ments, and cash on hand at close of year. I 82,023 1,,531 2,627 824,341 5,748 13,118 2,394 10, 105 .-),237 11,405 2,137 8,970 2,481 367 8,618 1,468 1,481 10, 141 7,785 22,712 4,09i 6,718 5,584 8,072 10, 5.55 2,197 3,130 4,303 1,000 6,607" 3,6.50 1,653 1,937 10, 187 3,541 11,938 2,525 1,173 7,922 10,788 ii.'eoo' 764 865,427 24,007 37,638 47,243 142, .5.55 46,651 119,616 21,068 60, 219 26,898 .54, 107 35, 100 60,876 28,311 16,834 73, 700 241,545 179,335 61,681 44,661 83,855 .56,477 65,863 33,438 24,062 24,044 34, 707 102,832 49,325 41,497 80, 568 23, 646 101,187 77, 987 16, 105 CASH ON HAND AT BEGINNING OF YEAR. General treasury. Sinking, in- vestment, and public trust funds. Receipts. 81, 138 1,176 824,341 839,948 22,831 4,704 7,612 13,263 1,731 10,495 1,368 12,530 1,742 32,934 39,631 5, 1.50 2,063 124, 142 42,8.15 109, 121 19,690 2,367 45,322 25, l.!6 8,908 45,i:9 2,236 32,864 3,824 2,736 1,021 6,877 7,788 14, 688 57,012 25,575 15,813 66, 823 5,964 227, 803 164,617 2, 165 49,416 4,012 40,649 9,003 7,708 3,871 4,186 74, 852 2,328' 500 48,769 61,992 26,924 23,552 987 23,057 2,138 7,463 3,553 3,838 is.'ses' 4,276 32,669 82,011 41,496 37, 6.59 12, 189 864 68,379 22, 782 15,469 7,666 11,700 74,018 70,321 982 15,123 WASHINGTON. The state $11, 281, 618 Adams.. Asotin.. . Chehalis . Chelan... Clallam . Clarke Columbia. Cowlitz . . . Douglas . . Perry Franklin . Garfield.. Island Jefferson . King Kitsap . . . Kittitas . . Khckitat. Lewis .... Lincoln . . . Mason Okanogan-. Pacific Pierce 143,811 49,691 314, 156 81,472 167, 302 148, 004 195,231 139, 856 108, 686 47, 146 25,909 78,4.54 42,118 127,690 2,306,636 96, 692 189,287 82, 197 287,493 268,619 80, 781 26,217 16, 764 129,911 14,586 53,823 69, 220 12,910 56,609 60, 1.54 9, 0.50 6,520 27, 553 13, .5.56 31,112 1,018,4.52 32. 170 63. 171 29,967 33, 779 90, 948 32, 993 527,701 1 1 814,227,046 170, 028 66, 466 444,067 96,058 211,125 228, 174 208, 141 196,465 158, 840 56, 196 31,429 106,007 .55,673 1.58,802 3,324,988 127, 762 242, 4.58 112,154 321,272 349,567 113,774 1 82,376,811 S.54,661 811,796,573 31,287 12,717 94,324 13, 189 .52, 183 42, 907 24, 356 66, 170 31,799 5,973 4,159 33, 563 19, 457 25,980 6.58, 608 30, 563 .56, 736 26,941 25, 733 60, 197 33, 435 7,378 138,741 53, 738 349,713 82, 869 158,912 177, 889 183, 785 131,295 127,041 80,223 27,270 72,444 36,216 132, 822 2, 766, 380 97, 199 186, 722 86, 213 296,639 289,370 80, 339 San Juan. . . Skagit Skamania. . Snohomish . Spokane Stevens Thurston Wahkiakum. Wallawalla. Whatcom.. Whitman... Yakima. . . . 135,416 1,346,851 38, 060 369, 806 17,237 600, 112 1,. 504, 703 194, .566 287, 508 44, 360 395, 586 606,467 508, 477 ■282, 438 22, 723 136, 960 13, 880 70, 749 16,212 170,484 118,942 51,808 41,203 13,214 60, 765 229,694 90,891 71,7.57 3,218 11,0.54 2, 479 l.W, 139 1,4.S3,,801 61,940 430, 555 36, 607 770, .596 1 023,645 246,374 339, 765 57,674 4.56,361 836, 161 601,847 354, 195 36,269 170,636 14,. 595 91,320 8,.S20 109,292 160.329 41,416 .S1,.S20 12,617 80, 260 90,013 107,206 62,933 7,639 37,492 121,870 1,313,165 37, 34.5 339,226 25,696 601.304 1,463,316 204,959 250,306 44,957 376,091 740. 148 467. 149 291,262 1 The same ii.^ the total of cash on liaml at beginning of year and receipts during year. - Xo report. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1063 Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH B.'VLA^JCES, BY COUNTIES: ir;f:2— Continued. M'ESr VIRGINIA. The state. Barbour Berkeley Boone Braxton Brooke CabcU Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan McDowell Marion Marshall Mason Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton , Pleasants Pojahontas Preston Putnam , Raleigh , Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoriiing Payments. % CASH ON HAND AT CLOSE OF YEAR. Total pa}'- meuts, and cash on hand at close ( f year. 1 CASH ON HANI) AT llEGINNING 0? YEAR. General treasury. Sinking, in- vestment, and public trust funds. S33, 209 1 'Sinking, in- ,-, 1 vestment, treasurv ^"d P"!^"^ treasurj . ; ^^^^^ ! funds. Receipts. »3, 328, 847 S425,853 S3, 787, 909 S301, 168 £26.571 33,460,180 33,049 90, 390 99 353 2,936 12,608 8,067 36,985 102,998 37, 420 34, 194 74,969 111, 162 18, 489 66, 179 53,492 102, 417 23,837 23, 223 62,615 68,909 32,082 24,752 130,637 46, 319 118,690 1,350 10, 133 8,526 34, 6:.6 92,865 28,894 34, 184 41,545 3, 596 20,000 933 16,986 1,485 5,549 2J,S28 1,447 1,529 22, 326 61, 196 109,6.33 17' 556 18, 489 48 193 2,014 6,159 3,566 63, 166 52! 007 96,868 23,837 22,338 62,515 47, 333 98,862 23,837 885 23,223 62,515 9,356 8,785 1,042 39,467 5,522 22,581 49, 779 4,944 7,206 2,760 18,285 3,668 14, 324 45,838 1,618 1,093 4,666 18,169 2,664 8,862 6,316 16,2.35 9,662 3,8S9 53.965 23i 297 24,876 21,962 91 170 112,352 39 797 41,651 104,266 164, 699 59,587 32,664 21,967 130,966 128, 369 76,329 57,663 104,202 42,097 80,627 113 Q.5Q 168,640 59,587 32,664 28,804 166, 436 134,011 107,709 78,427 123, 828 60, 182 81,377 115,710 37, 838 43,870 36,2.37 294, 6.36 19,819 29,068 b9, 108 79,702 49, 193 32, 483 88. 8.30 58.0C9 31,571 6,837 22,089 5,642 31,380 20,774 19,626 3,"38i" 24,138 4,245 134, 022 131,347 98, 857 73, 112 108,593 40,. 520 77,638 1,751 115,710 37,838 38, 366 35,820 268, 423 16, 908 26, 423 32,967 5,604 417 26,213 2,911 2 635 5,316 2,305 38,263 1,174 38,554 33.932 256,373 18,645 29,058 6,141 6,945 32. 163 ' 79.702 3,896 3,291 1,305 46.902 32, 483 31,178 88,830 88,830 3,769 6,208 44, 312 32,538 38, 241 44,653 49 953 5,270 5,915 37,808 38,241 60,568 i 49,953 F,F, 19.-^ 32.600 38,241 385 50, 183 49.953 55 123 3,783 51,340 32,633 238 ; il 32i871 2 170 ' ' ."54 .^94 S2, 871 ' 52,224 54, 394 24, 030 3,940 11,321 3,416 7 572 27,970 116,562 27,272 135 909 27,970 104,231 10,213 1,810 12.969 1.671 105,339 23, 857 25, 462 128 337 122,940 32, 626 1,285 ■ 33,911 32,240 "\VISCO?fSIIy^. The state SIO, 405, i Adams. . Ashland. Barron . - Bayfleld- Brown.. . Buffalo... Burnett. . . Calumet- . Chippewa. Clark Columbia. Crawford, Dane Dodge Door Douglas Dunn Eau Claire — Florence Fonddu Lac. 33, 101 209,612 81,415 1 107,347 192, 435 61,993 30,267 65,539 158, 430 107,085 131,645 63,900 268, 128 195, 367 453, 002 115,025 174, 370 20, .557 262, 682 1,682 1,968 19, 392 29,383 21,164 6,653 5,379 103 1,''62 2,692 851 3,924 16, 709 9,515 10,532 29, 160 31,703 9,117 6, 465 .?11,353.733 .3810,860 ' .5.34 864 810,508,009 34,783 4,227 ' .... 30, .566 211,580 100,807 136, 730 213, 599 68, 646 35,646 65.642 160, 192 7,263 10.383 34,0.38 26,261 _ 88.5 4,100 4. .5.31 2,877 204,317 90, 424 102,692 188, 348 67, 761 31,649 61,111 157,315 109,777 715 109,062 132, 496 2,864 ' -. 129, 642 67,824 9 O'lC) 65, 595 284,837 204, 882 79,840 21,886 9,286 9,946 262,951 195,. 596 69,894 482, 162 8,693 473,563 146,728 ' 199, 487 27,022 262,682 11,6.54 1 8,567 12 6,431 260 1 136,074 000 1 178,920 .... 1 20..-)91 ! 262.422 1 The same as the total of cash on hand at beginning of year and receipts during year. .1064 WEALTH, DEBT, AND TAXATION. Table 20.— TOTAL COUNTY PAYMENTS, RECEIPTS, AND CASH BALANCES, BY COUNTIES; 1902— Continued. WISCOIS'SI N— Continued . Forest Gates Grant Green Green Lake. Iowa Iron Jackson Jefferson Juneau. Kenosha. ... Kewaunee . . . La Crosse.. . Lafayette-- - Langlade Lincoln Manitowoc - - Marathon . . . Marinette... Marquette. -- Milwaukee... Monroe Oconto Oneida Outagamie.. Ozaukee Pepin Pier:e Polk Portage Price Racine Richland . . . . Rock St. Croix .... Sauk Sawyer Shawano Sheboygan . . Taylor....... Trempealeau Vernon Vilas Walworth. . . Washburn.. . Washington . Waukesha . . . Waupaca Waushara . . . Winnebago . . Wood Payments. The state Albany Bighorn Carbon t'onverse Crook Fremont Joiinson Laramie Natrona 'Sheridan Sweetwater Uinta Weston $28, 144 - 67.819 181, 730 110,411 64, 427 109,521 61,513 89,414 173, 168 74, 393 63, 782 67,500 204,685 93, 659 70,171 130, 833 197, 369 247, 363 157,151 35,211 1,934,913 109,986 83,381 87,947 189, 434 103, 369 29,261 73, 755 61,561 117,9.34 67,909 168, 784 80,218 235,092 97,076 1.33, 757 68, 786 102, 632 181,643 62,844 98,975 119,494 59, 330 136,340 50, .323 111,844 2,38, 217 147,164 47,984 279,653 97, 838 CASH ON HAND AT CLOSE OF YEAR. I General treasury. Sinking, in. vestment, and public trust funds. SI, 176 3,324 72,387 9,892 4,580 3,025 10, 267 11,993 18, 807 24,282 860 16, 793 1,392 1,596 32,300 13,919 1,658 1,473 5,574 45, 457 9,419 12, 456 4,776 53, 898 3, 222 6,069 12,914 14,014 29, 451 24,061 6,556 9,. 362 1,061 19, 764 4,886 289 I 9,746 25,392 I 4,285 3,608 11,231 8,119 2, .346 981 8,674 37,605 13,085 3,604 49,637 9,187 AVTOMIXG. S.511,948 134, 522 100, 157 127, 334 71,880 68,761 63, 109 54, 835 2.35,563 50, 743 86, 061 101,810 148, 915 36,034 76, S.-i5 .37,506 48, 855 35.397 6, 72.S 26,412 5,995 17, 401 25,299 13,960 90,046 106, 025 21,489 Total pay- ments, and cash on hand at close of year. ' 110,000 29,000 CASH ON HAND AT BEGINNING OF YEAR. General treasury. Sinking, in. vestment, and public trust funds. $29,320 71,143 254,117 120, 303 69,007 112,546 71,770 89, 4M 185,161 93, 200 88,064 68, 360 231,478 95,051 71,767 163, 133 211,288 249,021 158, 624 40,785 2,009,370 119, 405 95,837 92,723 243, 332 106, 691 34, .320 86,669 80,805 147,385 91,970 175, 340 89,580 236, 153 116,840 138,643 69,076 112, .378 207,035 67,129 102,683 130, 725 67, 449 137,686 61,304 120,518 275, 822 160, 249 61,588 329,290 107,025 .51,718 10,584 17,584 1,600 1,163 19,345 712 12,246 20,862 13,707 472 14,570 2,625 1,602 37,993 3,424 . 745 1,447 3,615 71,803 5,219 9,341 6,217 46,252 31,410 1,0S6 13, 186 9,586 14, 486 25,916 10,851 10, 083 2,574 10,240 15,624 1 2,456 17,770 26,063 11,260 I 5,694 15,592 19,709 2,979 847 7,128 14,603 28,572 2,377 23, 229 6,972 S.5,000 14,000 I 191,856 254.940 57,523 INDIAJ*^ TERRITORT. [There is no county organization, but the territory is divided into nations and reservations.] The territory Cherokee nation Chickasaw nation., Choctaw nation Creek nation Seminole nation 1,237 260 5.->l 3!I7 til3 841 422 8119 ir,2 561 88,540 94,919 12,007 $5,216 9 234 4,973 Receipts. $27, 602 71, 143 243,533 102, 719 67, 407 111,383 52,425 88,702 172, 916 72,338 74,357 67,888 211,908 92, 526 70,165 125, 140 207, 864 248,276 157, 177 37,170 1,923,567 114, 186 86, 466 86,506 197,080 75, 181 33,284 73, 483 67,355 132,899 66,054 164, 489 79, 497 233,579 106,600 123,019 66, 619 94, 608 180,972 55,879 96,989 116, 133 47,740 134, 707 50,457 113, 390 261,219 131,677 49,211 306,061 100, 053 81,791,672 ■5495.256 SI, 296. 416 211,, 357 137,663 176, 189 107,277 66,550 25,783 55, 205 44,901 11,227 30,0.30 9.848 17, .3.38 25, 767 13,141 144, 807 111,880 120,984 62, 376 75, 489 64 262 89,521 69 491 60, 830 50 982 252,964 76, 042 ' 235,626 50 275 100,021 1 86,883 103, .no 160,021 45,516 S2, 972, 652 1,237, 2.-1 551 , 103 608, S- S 422 , Sfl9 152, rn\ ' Tlio same as the total of cash on hand at ])eginning of yi';ir and receipts during ye:ir. 1066 WEALTH, DEBT, AND TAXATION. Table 31.— PRINCIPAL COUNTY PAYIVIENTS ALABAMA. PAYMENTS FOR EXPENSES. Total. General govern- ment. ; Boards Jails, i of ! health. The state... S3, 261, Autauga . Baldwin. Barbour. Bibb Blount. . . Bullcc'.;.... Butler Calhoun . . . Chambers . Cherokee . . Chilton . . Choctaw. Clarke ... Clay Cleburne . Coffee Colbert Conecuh . . . Coosa Covington . Crenshaw. Cullman . . Dale Dallas Dekalb Elmore. Escambia. Etowah. . . Fayette. . . Franklin.. Geneva . . Greene.. Hale Henry . . . Jackson. Jefferson Lamar Lauderdale . 'Lawrence... Lee Limestone . Lowndes. . Macon Madison . . . Marengo . . . Marion Marshall Mobile Monroe Montgomery . Morgan. Perry... Pickens . Pike Randolph. Russell St. Clair... Shelby Sumter Talladega.. Tallapoosa. Tuscaloosa. Walker Washington. Wilco.x Winston... . 23,813 30,899 63,834 35,084 35,483 44, 809 36, 478 83,993 48; 258 35,801 30,243 48,046 37, 804 29, 225 22,923 33,908 39, 676 27,099 22,823 29,060 39,803 35,562 31,754 87,737 40,549 36,113 37,494 64,071 24, .551 32,892 28,340 35,915 40,949 51,523 335,264 24, 120 32,740 32,209 39, 109 38,082 46, 632 35,925 81,413 54,030 23,231 I 34,899 233,195 \, 31,436 i 153,420 55,864 .39,813 30, .895 51,. 507 33,183 33, 376 31,193 37,547 44, 100 67,438 42, 337 60,882 80,236 16,841 45,978 19,1178 4,737 5,253 7,882 6,644 6,300 0,659 8,376 15, 868 6,162 6,003 7,298 6,661 6,559 3,308 3,106 9,291 7,237 5,439 3,176 8,947 7,504 6,459 7,479 17,513 6,047 5,130 5,572 15, 640 4,630 4,493 8,437 5,901 5, 615 8,534 4,824 ; •49,820 4,798 6, .590 4,685 7,905 6,489 7,244 5, .550 12, 479 10, 530 3,510 5,790 41,303 6, 075 28,302 11,505 6,731 5, 108 7,905 4,631 6, 452 4,106 7,172 0.579 9, 156 S, 453 8,661 18, 889 4,237 6, 855 3,120 2,671 4,762 4,517 7,633 4,630 3,091 6, 191 18, 838 7,309 6,400 2,513 2,906 4,471 5,806 5,490 4,645 6,186 5, 100 2,110 3,380 6,707 5,030 4,286 12,705 0,493 5,403 4,543 10,030 3,639 5,003 1,095 3,259 6,606 7,526 8,729 93, 684 4, .532 5,694 5,520 6,828 7,300 5,728 4,347 11,126 5,226 3,298 5, 435 32,391 6,510 34,0.32 11,341 6,600 3,136 8, 162 4,.V_'Ci .i,0N2 3,574 6,716 3,925 10,700 6, 454 11,115 20, 061 3,355 7,588 2,012 639 801 1,293 2,022 694 1,983 1,216 2,294 826 466 637 342 1,303 227 376 900 2,337 723 281 3,793 469 679 6,228 493 1,695 907 2,970 230 634 1,801 848 1,284 1,231 1,398 282 1,. >■';;■' 2,350 547 9,2.-,4 974 1,310 334 2,IIS,"i 1,9.S4 1,936 410 3,1.38 4,369 952 2,048 153 213 197 396 666 329 138 122 125 221 172 404 58 1.50 230 177 200 258 176 200 113 720 105 187 100 429 26,986 li,.-)92 390 40 1,118 447 742 154 2, 647 62 1,220 382 1,332 52 1,801 226 1,924 249 , 2,304 50 1.30 78 706 473 15,241 21,461 440 263 14,47s 2,269 126 284 40N 102 184 300 1,873 220 600 1,274 979 1,633 1,200 629 2,600 3,206 822 4,376 1,811 1,698 2,194 672 1,878 1,072 1,201 1,050 1,145 1,085 821 1,739 1,073 962 5,580 1,793 1,463 2,720 687 827 1,949 1,461 905 8,395 852 2,833 1,068 1,026 1,513 1,322 1,136 4,602 676 2,014 12, 449 1,421 7,839 2,252 1 , 2.S9 1,101 2,471 1,103 650 1,132 915 1,505 3,096 1,162 3,779 5, 856 441 1,361 322 4,889 4,680 16, 978 8,086 7,132 8,733 3,264 17, 230 9,549 7,928 4,721 27,606 5,579 6,739 3,945 3,998 5,187 2,846 5,915 2,078 9,643 7,653 5,268 17,429 10, 448 6,674 3,415 14,701 2,943 9,679 3,845 8,121 6,980 6,910 5,109 60,585 3,790 802 4,772 4,961 6,782 5,415 8,394 16,465 12,877 4,277 5, 468 6, 548 5,420 6,147 11,777 .■i,.-i32 3,833 .s,962 6,881 7,708 7,338 7,606 5, 853 11,303 6,637 11,749 9,154 1,720 5,878 3, 953 9,716 13, 870 17, 681 9, 156 14. 152 19,798 16, 834 16,088 21,213 13,250 12,642 10,314 18, 139 12,073 9,289 11,847 9,230 10, 443 10, 198 8,938 14,032 14,701 12, 430 24,024 15,340 14,888 18, 691 11. 190 12,093 9,594 11,528 13,452 17,651 26,081 19. 153 65,063 9,687 12,896 12,822 12, 623 13. 191 25,503 14,471 25,943 20,986 9,827 14,923 ,82, 272 11,307 35,842 16,319 17,130 13,318 14,189 13,988 11,790 14,466 12,096 18, 405 19,290 18, 144 17,2.55 19,958 6,012 22, 149 7,068 4,070 718 343 109 8,970 1,388 100 433 750 1,804 9,272 1,000 460 4,000 330 2,790 6,100 27 902 222 3,600 677 680 8,241 24, 139 31 2,300 2, 446 3,067 1,206 36 8,626 1,060 1,4.30 20, 700 '23,'9ii' 710 897 3,780 329 372 192 """"372' 2,649 24 851 4,785 675 124 99 1,.S00 5,367 2,290 2,369 49,206 2,297 4,382 15, 063 4,301 2,242 3,417 2,789 2,712 221 2,896 2,600 1,769 4,096 '28,046' 1,899 9,565 13, 604 1,616 1,794 1,873 730 35,630 2,189 36,983 4,874 3,443 5,807 830 11,224 7,796 293 2,778 26,278 13,876 1,821 2,093 3,012 2 603 12 367 9 160 2 915 27 460 17 922 3 044 4 3.S7 So69,563 8545,366 -5150,195 ! S46,690 Roads and bridges. Schools. 5131,642 S544,376 81,108,256 8165,056 Inter- est. All other. PAYMENTS FOR OUTLAYS. Total. Schools S450, 188 Roads and bridges. All other. 8302,423 8147,765 4,813 554 2,290 I 2 369 10*996 ;"38,'2i6' 2,297 I 4,382 121 4,301 2,789 2,712 208 2,360 2, .500 1,769 389 1,899 6,213 13,604 1,396 730 3,112 5,807 11, 430 1,599 1,963 14,942 "'lyhh'i 1,474 3,362 "'226' 1,794 .. 1,873 '. 21,643 13,887 2,189 ! 34,913 1,070 3,091 1,783 7,766 293 2, 778 19,643 , 6,636 2,446 222 130 2,606 'i,'646' 2,334 629 8,940 1,.566 19, .5.52 17,131 3,044 4,3,87 1,372 269 11,828 220 1,360 7,908 791 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902, 1067 ALABAMA. 1 Payments )n account of princi- ! )al of pub- lic debt. RECEIPTS FKOM GENERAL RE 'ENUES. Fines and forfeits. RECEIPTS FROM COMMERCIAL REVENUES. Receipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Subventions and grants from other civil divisions. All other. Total. IntiTf.st. 886 Vll other. 8268,129 General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. $318,938 53,421,186 SI. 712, 639 8274,806 $145,953 S37,472 8211,341 $1,013,579 811,717 813,679 3268,215 8309,450 1 27,238 32,507 46,283 36,866 37,761 1 40,717 40,507 86,891 49,602 36,202 31,392 50,813 43,837 30,202 23,056 33, 413 44,014 29,141 23, 468 38, 571 36,237 39,904 29,358 80,308 39,430 38,429 63, 147 69,703 26,694 38,424 36, 316 35, 333 40,629 60, 700 46, 639 360, 428 22.506 39, 841 32,242 38, 604 38, 626 47, 167 1 29.836 i 87, 3^8 51,502 27, 848 40.863 257,711 31,o20 174,947 59, 404 39,864 34, 562 41,803 37,625 27,564 33,244 44, 769 39,792 64, 132 47,304 76, 481 74,927 22, 363 45,671 18,562 13, 751 16,369 24,644 21,743 16,161 14,560 17,364 59,/)17 14,892 17, 127 14,385 12,168 18,592 9,490 8,946 17, 194 25, 462 13,226 7,050 25,013 17,314 17,023 14, 593 41,794 16,046 16,085 35,233 39. 461 12,254 17,000 21,885 12,216 13, 799 20,495 20.661 211.018 7,863 22,652 12,997 20,878 18, 552 16,801 13, 894 49,360 20,640 12, 735 18,396 122,076 14,362 116,780 33,619 15,646 16,680 22,718 16,142 11,901 13,669 24,980 17,047 32,817 18,865 44, 774 45,858 12,533 17,621 7,264 2,986 4,800 50 2,947 6,218 1,246 2,760 6.553 7.606 4,350 3,726 26,540 5,750 6,450 3,762 S2 132 285 160 38 401 238 1,922 110 12 47 479 1,170 2,480 2,783 1,615 2,092 2,400 1,331 6,672 1,463 641 2,536 4,2B4 2,604 946 3,660 783 2,547 707 2.378 3,902 846 1,696 3,272 1,751 1,464 3,302 11,624 1,001 2,889 681 3,316 3,184 4,209 2,016 30, 898 1,911 1,613 2,541 3,285 1,132 2,027 1,551 4,848 3,314 834 2,758 10,298 2,727 11,192 2,150 2,571 321 3,942 1,241 3,172 1,511 2,579 3,980 1,793 3,464 5,671 6,152 802 2,724 876 9,858 9,838 17,378 9,226 13,571 19,809 16,842 16,977 21,213 13,250 12,674 10,269 15, 101 11,658 9,289 11,975 8,925 133 6 1,446 7 983 692 27 73 1,784 1,982 2,653 9,884 1,714 4,466 2,122 6,912 2,358 1,458 1,635 281 1,782 1,165 896 1,721 2,776 1,544 730 2,671 2,054 1,325 2,007 8,311 1,179 2,219 2,109 2,799 1,305 1,204 2,633 1,829 2,079 2,616 2,658 42,923 1,096 2,452 1,422 6,103 2,470 3,038 5,473 4,608 3,646 772 1,399 34, 741 1,408 17,651 3,617 3,495 1,215 3,671 1,995 2,513 1 345 1,784 1,982 2,663 9,884 1,714 4,466 2,122 6,912 2,358 1.458 1.635 281 1,696 1,165 896 1,721 2,776 1,544 730 2,671 2,064 1,326 2,007 8,311 ,1,179 2,219 2,109 2,799 1,305 1,204 2,533 1,829 2,079 2,616 2,658 42,923 1,0C6 2,452 1.422 5,103 2,470 3,038 6,473 4.608 3.646 1..3'.9 34,741 1,408 17,651 3,617 3, 4f 5 1,215 3,671 1,995 2,513 1,345 3,560 3,106 4,364 1,625 12,942 6,692 1,647 2,601 1,075 ? 4,i6i 1 202 1,722 2,139 42,099 137 241 2,662 2,193 3,363 784 3,900 3 4 383 1,175 1,515 2,034 202 2,712 27 3,900 2,^01 2,087 5 175 200 886 1,418 210 fi 1,717 7 8 9 10 n 19 T' 13 134 26 86 14 1.S 1,507 4,842 770 1,066 448 12,087 6, 496 99 256 2,38J 13 394 2,526 204 58 693 127 224 262 2,021 93 173 720 977 40 94 112 120 136 368 1,203 8,332 42 170 20 779 332 63 194 891 49 42 86 4,247 68 2,166 406 186 30 447 92 76 42 67 757 1,394 1, 185 16 34 426 37 17 3,513 2,600 5,100 18 10,628 10,198 8,928 14,278 14,758 12, 489 24,024 15,340 15,239 10,564 11,190 10,064 9,426 11,616 13,495 17,651 26.201 18,975 44,859 9,465 12,968 12,834 12,737 13,206 24, 347 14, 097 26,087 20, 808 9,802 14,932 .34.013 12, 432 36,016 16,290 17,320 13,318 14, 178 13,988 11,866 14,003 12,092 18, 047 18,097 18,146 17,747 13,771 6,192 22,226 7.500 19 315 1,160 525 1,312 300 3,994 129 2,593 8,071 20 409 . 91 100 19 488 'l 22 5,641 ''3 13,164 9,160 611 2,460 5,252 457 10,266 1,176 5,271 1,300 24 4,715 6,200 5,724 3,338 5,580 2,974 9,000 25 3,969 2,583 5,214 3,480 1,175 8.428 9,416 26 244 500 27 28 827 236 44 25 16 122 2 29 30 31 1,000 3' 6,184 5,760 33 2,686 3,677 836 54, 576 526 2,694 3,000 639 34 437 35 3,794 26, 448 3,213 138 3,750 36 28,382 491 11 1,836 35,230 2,875 31,000 1,644 957 3,968 3,499 37 38 476 100 825 394 2,689 39 40 6,738 2,600 1,784 367 1,631 802 4,320 4,680 20,000 1.764 58, 789 606 2,550 41 4,911 1,232 42 8 100 43 44 4,140 5,000 4,309 4,692 3,032 1,616 1.668 8,977 45 76 126 46 47 48 77, 019 10,000 68 36 20,327 l,lf6 6.330 7.116 2,550 49 1,895 60 6,028 1,552 315 1,391 375 2 765 61 5,488 3,920 2,897 52 7 25 143 63 64 9,000 2,170 6,180 722 8,605 10, 320 813 9, 497 1.. . . 56 6,162 ■^6 650 ,S7 4,019 4,720 718 7.929 6,200 5,763 6,404 2,800 1,878 2,525 .^8 316 16 3.560 3,105 4,364 1,625 12,942 6,692 1,647 2,601 1,075 427 20,000 5:3 3,725 .59 60 4,000 15,809 1,365 1,299 144 1.495 1,621 351 814 897 36 888 1 ' 10 61 62 1.668 350 63 1,000 1,646 1,973 1,072 1 19,225 455 3,500 728 1 64 66 50 368 306 24 66 67 1 1068 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS ARIZO^TA. COUNTY. PAYMENTS FOR EXPENSES. PAYMENTS FOE OUTLAYS. Total. General govern- ment. Courts. Jails. Boards of health. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads ,,, brutes. ^ otl'-. ! 1 The territory . Apache i Sl,003,l&5 5288,573 8129,842 .537,5.50 S16.311 549,704 862, 830 5309,996 3107,661 5718 522,075 57,069 1 815,016 j 2 3 Cochise isO. 705 59, 748 16, 657 25, 728 16,901 18, 396 8,862 12,047 7. .58.1 2,072 2,450 866 4,636 5,622 362 1,684 7,493 1,521 4,026 5,133 1,785 2,987 6,028 2,567 946 8,545 5,196 1,306 6,674 2,820 1,636 10,590 1,620 6,999 1,089 4,911 445 20, 180 1,018 432 2,436 5,400 4,978 12,931 2, 031 38,243 27, 250 13,628 33, 706 57,621 6,990 10, 938 38,258 16, 210 11,494 42,273 13,386 8,260 8,677 2,716 11,048 14,698 6,268 10,870 18, 754 7,167 4 Coconino 71,218 Gila 63,950 Graham 77, 035 Maricopa 178,092 Mohave 41.108 1,225 • 779 1,772 3,203 2,723 393 434 2,329 570 2,067 816 n 718 6 1 7 46, 183 22. 140 1 8 13,5.59 10, 670 26,820 13, 682 15,490 31, 193 11,942 5,992 2,132 19,031 6,318 7,967 15,424 4,960 2,000 483 5,0.59 2,000 9 1 Navajo : 38,325 483 10 Pima 119,800 6,059 11 Pinal 54,447 12 1 Santa Cruz 46,051 4.553 9,980 4,563 9,980 13 1 Yavapai 135,299 15,688 4,615 11 Yuma 41,155 ^ "" 1 ARKAX.SAS. The state S3, 634, 411 5510, 378 Arkansas . Ashley Baxter. . . Benton. , . Boone. . . . Bradley. Calhoun . Carroll- - Chicot.-. Clark.... Clay Cleburne - - Cleveland. Columbia. Conway-- . Craighead . . Crawford - - . Crittenden - Cross Dallas Desha Drew Faulkner - Pranklin. Fulton-.. Garland Grant Greene Hempstead . Hot Spring- Howard Independence Izard Jackson Jefferson Johnson- - Lafayette . Lawrence. Lee Lincoln . . . Little River . Logan Lonoke Madison Marion Miller Mississippi. . . Monroe Montgomery.. Nevada Newton.. Ouachita. Perry Phillips.-. 56 I Pike. 49,688 41,196 20,831 78,288 29,354 24, 577 22, 266 41,671 67, 470 63,. 304 .54,900 21,851 21,406 43, 922 51,. 508 48, 236 57,884 43,995 38,879 26,9.50 28, 143 50,941 56, 308 55,656 26,364 100, 132 19, 195 48, 109 .56, 741 40, 510 29, 815 66,585 25,913 68, 077 129, 284 .55, 708 23, 635 51,996 48,811 33,422 31,459 47,214 52,077 32,325 2,6,174 54, 973 .54,212 .54,376 17,970 35, 001 16,088 .56, 186 37, 382 80, 026 21,234 i. 7,584 9,319 5,417 10,629 5,011 2,972 .3,629 1,692 8,151 6,753 7,073 6,888 2,760 3,368 9,609 1,439 3,557 3,329 5,954 4,546 5,541 4,724 10, 163 14,019 1,.582 18, 004 4,231 5, 848 4,880 6,209 3,349 9, 265 6,027 2,991 12,671 9,893 4,646 5,870 4,8.54 6, 188 3,964 6,711 8,277 8,427 6,385 7,011 6, .591 9, .557 2,123 4,846 758 8,933 16,6,58 10,280 2,766 5487,8.32 i 878,810 | 81,910 7,300 6,000 2,200 10,000 4,000 1,749 1,925 9,771 8,335 6,641 6,000 2,000 1,307 4,226 6,000 11,670 7,092 5,211 2,705 2,812 6,000 5,684 4,277 5,245 15, 591 350 6,519 6,833 6,097 4,683 10, 000 1,800 12, 825 30, 626 6,102 1,841 6,770 6, .300 4,352 5,894 8,920 4,915 3,000 2, 500 7,919 6,980 6, 916 2,178 2,941 1,940 6,663 4,. 500 13,873 3,930 2,000 122 100 519 2,431 1,331 820 2,861 4,854 137 265 411 3,881 20 728 1,194 785 233 3,337 4,374 2, 756 714 1,736 1,200 1,147 200 978 702 2,627 3,000 1,739 27 634 6 1,996 .5,219 221 300 1,.500 5110,326 2,500 "'i76' 546 787 856 641 675 1,076 1,533 593 508 630 1,565 668 933 1,057 5,637 700 877 1,067 771 640 1,604 917 3,099 1,972 220 1,465 2,080 592 447 1,015 971 5881,199 1,968 2,233 838 410 805 126 637 736 1,822 874 4,586 25,375 5,675 10,240 .5,000 9,342 11,026 23, 381 16,974 4,072 5,000 12, 000- 11,903 14,360 8, 6.55 7,280 12, 152 6,498 4,759 16,209 16,948 14, 192 6,885 24,689 5,644 16, 776 16,000 10, 167 8,000 17,223 6,648 24,319 20,011 14, 122 6,000 16, 701 12,607 8,131 6,000 15, 245 7,429 6, 780 5,346 5,000 13,907 13,013 5,832 8,000 3,455 10,934 7,051 13,361 .5,009 51,517,329 20,668 11,569 8,628 32,284 14, 692 8,949 10, 825 19, 392 24,469 24,617 24,863 8,891 11,632 22,843 23,996 32,437 30, 065 19,907 14,832 12, 625 13, 408 20, 843 23,580 21,823 11,695 32, 430 8,360 19,361 27, 777 17,481 12,910 28,493 11,438 23,688 66, 640 20, 864 10,214 20,4.54 18, 762 14,012 14,9.54 14, 299 29, 783 14,118 10, 943 30, 44g 21,201 20,814 7,400 17, 776 9,804 27, 123 8,438 30,926 8,434 $45,506 51,121 12,690 5313,881 4,248 10,826 16,8.59 1,173 12, 589 2,136 2,055 'i,"069' 315 2,377 4,169 125 5,682 3,824 2,043 1,.551 15, 395 2, .535 5,261 1,400 202 6,065 834 1,993 225 535 839 1,120 650 600 71 791 125 602 543 250 300 2,300 1,200 '2,"866' 5106,261 5139,694 9,229 5,404 3,991 3,902 1,849 3,498 1,173 3,414 833 544 638 1,441 1,016 210 715 2,055 1,069' 1,586 6,080 3,235 1,500 ! 1,752 2,404 I 3,000 I 920 I 2,271 i 944 2,000 1,173 16,090 10, 309 244 392 14, 703 235 1,728 . 3,533 200 :. ,477 'soo I No report. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1069 ARIZO^^A. PajTnents on account of princi- pal of pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RKCKII'T.S FROM COSIMERC J.\I. REVENUES. Receipts on account of princi- ;pal of pub- lic debt. ' Total. General property taxes. Taxes. I^ieen s,.s. Fines and forfeits. Subventions and prants from other civil divisions. ,\-Il other. Total. Interest. All other. 1 ■ S58 086 Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. $240,788 11,111,786 S902,889 $31,857 S80, 688 S67,865 S7,953 S25, 466 S5,071 858,086 $235, 457 1 11 2 2-3,298 16,048 3,226 44,215 6.386 18,945 7,963 37,826 8,921 13, 188 42,941 12, 831 i64,928 117,173 49,291 103, 298 180, 787 50,890 36,845 110, 833 45, 866 42,043 158, 123 62,712 133, 136 106, 242 39,322 79,. 397 149,759 2,129 2,183 2,049 5,100 4,880 465 1,258 1,286 1,664 10,764 4,302 4,709 10,261 9,672 3,190 2,680 10,365 2^362 2,368 16,124 4,001 14,4.30 3,221 1,624 2,964 7,690 1,130 997 6.655 115 2,853 13,706 2.581 1,895 1 2.574 365 870 4£0 1,097 1,022 4.654 6,406 66, 692 16,638 18,776 539 3,304 14, 165 7,600 37, 494 10,380 53, 848 9,578 6,443 5,959 1,410 3,817 5 969 4 l'410 ■ 3 817 866 566 92 1,393 204 175 795 101 5,719 390 1,057 3,056 527 1,374 2, 532 1,657 2,201 354 11,837 1,931 ] 11 837 44, 796 29,798 87, 445 ' 40,994 33,944 116,202 42,764 1 931 8 63 736 524 9,657 2,192 624 9 9,657 ... 1 2,192 670 8,566 1,608 669 1,049 1,319 11,090 1,944 ' 1,319 1'' 1 1 944 14 AliKAX.SA.'ii. 82] 121 225 4,048 3,055 9,597 1,876 8.105 2,460 27,936 1,251 16,804 2,300 1,693 5,236 '6,'875" . 260 i 10,414 ' 2,169 661 9,547 2.664 53, 472 53. 896 17, 414 85,987 32,668 35,742 21,915 39, 456 70, 129 68,676 61,211 20,731 27,203 52, 146 66,005 49,939 101,024 56,953 41,811 30,784 41,580 58,173 56,637 66,810 29, 622 130.916 19,824 61, 480 64, 727 43, 199 35,279 75, 883 27.003 80,012 144,221 49,888 39,045 64, 467 61.740 40,016 ^5.222 66, 815 67, 186 33,009 25,697 63, 008 63, 184 55, 7.37 21,209 38,742 18, 470 66, 323 26,512 86, 862 28, 404 38,601 32,626 8,127 49,903 18, 380 21,871 11,374 18, 793 41,028 42,596 39, 335 11,292 16,073 25, 888 33, 103 34,964 65, 172 41,147 29,081 17,576 22,486 33.060 31,704 44,866 18,258 79,796 11,285 42, .390 26, 826 25,895 15,410 45, 521 14, .300 52,995 92,397 30, 815 24.977 43, 485 35,. MO 21,122 25, 340 37,692 44, 809 13,371 14,421 41,337 38, 199 37, 746 8,317 19,666 6,986 37,256 17,570 51,994 13, 786 8,518 9,942 4,497 19, 619 8,026 7,881 6,510 9,158 9,649 16, 361 11,264 6,113 6,888 15,830 11.691 3,694 16,954 7,982 5,760 8,019 5,664 13, 132 12,945 12,243 5,917 13,372 5,113 10,029 19, 388 10, 477 10,671 15,726 7,044 13,877 17, 287 10, 307 7,800 12,362 9,402 8,140 8,404 12,074 10,816 9,836 6,135 7,541 8.025 7,530 6, 759 10,914 6,232 15, 125 4,727 9,164 7,028 3,332 10,500 3,000 7,600 2,060 14,4';8 111 156 216 743 $130,078 1 $628,229 $500 114 21 IS 636 385 29 1.51 60 580 9,100 1,500 94 242 177 20, 400 599 39 50 422 78 118 217 19 471 674 118 116 4,600 4,600 2,771 14,600 3,600 5,000 4. 500 292 1.35 367 166 52 643 525 2.39 43 142 4.300 5,000 2, .500 Ci80 3,600 413 7,500 444 68 972 2.885 818 2,847 205 1,770 442 809 1,160 632 2,631 646 472 2,278 1,209 2,437 1,187 475 C94 472 1,822 3,692 2,227 867 8,532 419 1,399 1,762 1,.371 3,030 886 791 2,601 1,197 1,215 1,482 1,420 3,214 714 790 1,862 1,298 1,797 887 1,015 3,897 1,364 416 870 1,105 2,034 1,034 7,206 3,177 5,195 8,288 3, 7.56 12,875 6,057 4,073 3,462 7,346 6,615 8,720 6,835 3,680 4,560 7,999 9,002 8,281 9.801 5,548 4,495 4,305 3,864 8,366 8,296 7,297 4,690 7,589 2,968 7,612 11,388 6,313 6,830 9,0.34 4,849 7,297 18.013 7.433 4,670 7,036 9,289 4, 795 5.546 6,157 10,030 8,006 4,102 7,785 7,538 6,221 4,342 7,136 5,147 7,792 3,181 9,654 4,365 87,508 $58, 358 33 106 64i 81 971 219 500 4,665 1,067 421 253 1,349 164 773 707 551 138 240 509 I ""se'i 795 423 178 362 629 10 441 65 220 I 174 643 110 276 90 695 266 851 432 207 520 448 279 2,577 836 1,389 978 453 278 585 467 454 380 1,142 S.56 $68,368 $172,284 138 313 14 771 183 2.. 586 514 114 177 496 .563 971 219 500 4,665 1.067 421 253 1,349 164 773 707 551 138 240 795 423 178 352 ti95 266 851 432 207 520 448 279 2,577 836 1,389 978 453 278 685 467 464 1,142 866 771 183 ..5si; 514 114 177 1,909 3,113 9,246 268 482 4,676 : 1,037 3 902 340 11,825 125 2.378 6,360 14,703 512 481 1.5S 6,267 220 1 , 586 i!ij62 '3,643' 2,530 13, 498 29 9 10 11 12 13 14 15 16 17 18 19 20 21 22 24 25 26 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 63 54 55 66 1070 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS AEKANSAS— Continued. COUNTY. PAYMENTS FOR EXPENSES. PAYMENTS FOR OUTLAYS. Total. General govern- ment. Courts. Jails. Boards of health. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools Roads and bridges. All other. 57 Poinsett $37,567 42,074 58, 336 39,618 252, 010 45,870 49,363 39,649 25,894 19,283 148,059 34,400 30, 147 13,818 40,026 17,826 74,668 73,685 44, 275 68, 727 $2,692 5,399 10,655 4,298 40,041 6,456 6,475 6,619 4,872 3,680 14, 146 4,126 3,104 2,584 4,934 4,466 3,194 12, 105 6,627 11,196 $6,464 6,924 9,175 6,323 33, 475 6,789 4,444 2,638 2,462 2.448 $104 $1,314 2,466 1,888 1,286 23,249 1,373 1,000 1,141 789 15 15,347 1,276 427 652 183 $14,511 13,652 11, 773 10,363 39,940 11,535 13,204 14,038 7,063 5,316 32,041 9,252 6,907 3,016 8,000 4,150 19, 986 20, 755 12,624 18,879 $11,684 13, 787 24,073 16, 755 91,450 18,443 21,601 14,499 10, 634 7,696 56,458 16,076 12, 709 6,367 21,319 8,011 32,738 30,973 16,800 27, 798 S898 58 Polk 847 771 603 3,056 1,275 1,029 714 74 79 8703 $703 1 .59 Pope 1 1 60 Prairie 4,186 63,806 1,800 20, 148 $2,386 43,668 HI Pulaski $100 $20,700 62 Randolph St. Francis Saline 63 10 1,600 1,693 32,963 1,244 8,063 1,693 113 64 1,850 1,244 $31,000 W Scott 66 Searcy 49 8,063 67 Sebastian 23, 808 6_ 959 68 Sevier 3,082 6,951 1,200 4,862 1,200 15, 790 7,817 6,122 6,961 588 49 7,984 2,290 5,694 69 Sharp 70 Stone 71 Union 738 1 2,272 1,676 696 72 Van Buren Washington White j 73 1,101 rm 1,383 989 1,859 1,636 819 2,904 6,162 6,162 74 75 Woodruff 40,467 2,278 40,457 76 Yell 2,278 1 1 CALIFORNIA. 1 The state... $13,872,329 $2,805,877 $886,787 3331,981 881,903 $1,128,472 $2,490,515 $6,862,059 .5223,415 561,320 $1,024,542 $454,099 $159, 450 5410, 393 2 Alameda 3 i Alpine 1,323,016 9,122 110,393 284,528 110,923 172,279 2(>8, 649 204, 974 4,496 28.511 56, 493 24,380 43,726 61,912 53, 196 300 4,419 14, 707 5,410 14, 007 27, 571 13, 356 430 5,485 8,499 6,311 4,464 2,935 1,998 102,670 196 7,572 31,217 11,904 10, 136 24, 709 237, 460 1,853 18, 798 67,026 16, 659 29,305 45, 187 034,743 1,847 60,250 103, 546 50, 577 09,027 98,082 9,490 5,129 40,008 15, 321 30, 061 080 4 5 6 7 8 9 10 11 Amador 676 1,141 490 740 5,516 390 1,900 1,192 292 1,300 5,000 2,000 792 269,918 1,300 Butte 5,000 792 237, 064 Calaveras Colusa 2,000 824 Contra Costa Del Nortel 2,037 12,761 19,493 Eldorado 93,831 021,724 149,231 20, 093 123, 200 20, 934 0, 667 29,511 14, 976 4,423 24,303 3,266 47 11,108 370 11,443 47,816 6,290 15,600 120,717 32,080 .33,318 247,060 69,040 2,'260 18,009 1,990 Fresno 7,395 6,823 1,572 12 Glenn 280 13 Humboldt' 14 Inyo 1 15 Kern 297, 421 119,781 81,573 96,819 1,774,859 128,912 14(i,.334 63,724 239, 441 218,081 88.537 40,017 255, 376 179.2.55 173,231 231,479 182,615 04, 172 296, 059 003, 001 100, 480 422 238 385,934 ""'•132, 70.3' 221 , m 221, 192 2.S2.033 060, 3,35 24'j.li,35 20 ;, ,-,57 71.093 1,j1,427 25,S, 164 ,'MI.514 170,275 94,082 16,918 18,444 38,904 310,076 40,960 7,536 17,213 27, 7.57 49, 652 29,048 13,905 46,701 37,784 30, 468 38,702 34, 339 15,120 56,993 122.051 22.812 7'j', 414 77, 548 ,S,S.14li 4(;.li90 .37,090 .55,124 12,S,070 38,009 19,019 20.642 12,2,S5 73,074 O.-., 454 43,31)7 16,416 8,128 3,001 4,421 127,011 8,074 8,908 2,671 10,727 13,413 7,212 0,700 17,972 12,052 17,021 7,435 15,127 0,011 14,408 49, 005 7,. 380 42,082 27, 480 "'20,'i6o' 12,029 12,1.50 20, .375 51,459 11,462 19,049 0, 471 11,383 2.071 11,422 14, 100 15, 312 8,904 2,636 4,044 18,250 5,612 4,080 3,841 4,487 8,7.57 3,129 1,000 2,145 6,893 7,115 1,120 8,406 3,555 1,987 17,121 1,024 0, 768 3,2U "i5,"973" 2,499 2,782 5, 145 11,460 1 . 605 K. i;7o 2, 709 0,051 4,140 11.270 C,.592 3,114 1,013 120 19,014 5,910 5,035 6,096 121,106 11,370 13,577 5,559 10, 178 16,219 5, 725 4,683 28, 440 14,168 19, 761 11,101 20, 186 9,592 20, 750 70, 793 9,197 35,922 37,141 "59,149' 14,802 10,342 14,827 02,171 14, 524 21,057 9, 093 18,148 9,804 30, 0.39 9,907 44,213 10,200 20,741 16,473 184,980 15,859 35,676 11,188 58,100 48, 167 13,816 3,539 60,314 41,362 28,174 37,645 33,237 16,661 62.193 95, 097 17.409 65,011 44, 750 '"73,'605' 44,829 86,229 63,029 126, 906 59,313 36, 172 10,417 24, 024 58, 650 80, 251 20, 570 91,167 67,440 .30,358 25, 740 972,208 45, 323 68,469 21,905 118,054 68,821 28,372 10,105 91,732 66,364 70, 032 129,585 08, 562 10,680 126, 440 221,037 42,113 172,981 186,778 '"i49,'343' 96,271 08, 641 122,050 257,197 114,702 97, 145 15, 430 77,835 107,397 179,6.55 66,287 13,743 1,180 1,197 360 4.076 41 1,141 43,341 43,341 16 1 Kings 17 Lake 18 Lassen Los Angeles 1 1 19 14,-320 1,489 288 730 4,807 1,228 124 26, 296 226 6,901 610 5,102 6,627 107, 405 18, 323 1,594 127,7,S1 39, 024 18,323 20 ?1 Marin 1,004 101 109 6,297 1,111 1,594 92 23 24 25 Mendocino ; Modoc |! ' 26 Mono 126 8,012 1,182 27 Monterey Napa 2,487 9,010 2,600 0,945 2,487 28 400 660 438 300 749 960 4,082 9,010 29 Nevada 2,500 ■VI 5,447 2,400 1,404 8,923 21,421 546 10,148 9,071 "is,' 492' 3,486 3,175 860 7,871 5,599 2,232 179 3,202 6.945 31 Placer Plumas Riverside Sacramento San Benito San Bernardino .. San Diego San Frahciscn^... San Joaquin San Luis OI)isp.^. . San Mateo Santa Barbara.. . Santa Clara .Santa Cruz Shasta Sierra Siskiyou Solano Sonoma .32 .3.3 12,405 2,394 79, 060 24, 067 54,093 M 35 75 58,911 42,668 29, :W9 10.099 7.900 11,636 32, 072 22,228 34,000 75 317 25,068 36 37 1,912 620 "" "4,463' 064 023 6,145 100 8,000 336 2,' 436" 266 524 .58, 694 17,610 "i6,'8.50' 5,925 7,798 6, 602 19,572 22.010 18,000 38 39 ""is'ssg" 40 4.774 41 42 6,074 12, .500 218 43 44 371 2,013 45 10,000 46 4.52 293 168 299 1.1.38 47 •18 2, 554 601 18,141 40,110 17,377 3,181 10,200 800 14,900 29,916 16,577 49 5,723 2. 362 50 Stanislaus - ' Xn rr'pnrt. - ruder city government. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1071 AND RE'.CEIPTS, BY COUNTIES: 1902— Continued. ARKANSAS—Continued. Payments on account of princi- pal of pub- lic delit. 1,881 10,266 7,137 '2,'826' RECEIPTS FROM GENERAL REVENUES. Total. «35,096 44,440 59,503 45, 756 333, 621 50, 372 69, 126 42,366 32,683 23,874 165, 579 52,361 30,869 13, 483 50, 171 19,685 90, 370 74,427 31,124 71,748 General property taxes. Special prop- erty and business taxes. $25,011 27,429 35, 802 32, 053 256, 349 23,931 40, 586 26,510 16,618 10, 826 101,323 31,640 17,699 6,206 26, 831 6,956 63,623 49,572 10,316 44,859 Poll taxes. .?4,745 10, 786 11,750 7,295 16, 234 13, 135 8,991 10, 367 9,299 6,361 19, 361 8,639 6,332 4,393 11,907 6,116 18, 639 14,624 10,031 13,891 Liquor licenses. «1,940 1,000 36,200 2,100 1,600 All other licenses. 24, 000 2,940 1,000 3,000 S215 123 297 45 472 714 40 93 102 Fines and forfeits. 60 342 20 165 S602 1,359 2,256 524 2,868 3,424 617 92 1,404 1,689 6,429 2,685 1,181 415 1,735 1,783 3,093 981 1,346 3,322 Subventions and grants from other civil divisions. For schools. $2, 469 4,744 9,112 4,816 21,712 7,068 6,983 5,264 6,105 4,998 14, 466 6,517 4,657 3,409 9,206 4,797 14, 450 9,350 6,316 9,586 For other purposes S500 S54 286 23 786 RECEIPTS FROM COMMERCIAL REVENUES. Total. , Interest. lAll other. 298 50 166 3207 238 323 764 2,209 475 617 ,188 197 812 8,829 106 1,079 186 608 145 4,791 834 986 274 S207 323 764 Receipts on account of princi- pal of pub- lic debt. 2,578 4,744 57 58 2,209 61 476 617 188 197 812 8,829 106 1,079 186 145 4,791 834 26,542 3,918 38, 393 63 64 66 66 67 68 69 70 71 72 73 74 75 76 CALIFORNIA. S565 330 S14,473,240 411,139,859 S3, 002 SU3 671 $256,720 $96,587 $46,208 $2,736,204 $10, 000 .«40. 0S9 $648, 776 $648, 776 $1,068,649 1 21,531 1,293,768 8,635 113,662 293, 196 123,689 193,319 363,455 938,383 6,429 78,092 228,634 88, 181 167,382 286, 637 13,020 400 6,500 14,464 5,360 3,575 20, 000 138 1,064 2,370 "'2,'i6i" 2,642 1,903 4,555 482' 627 469 496 1,278 336, 7.55 752 25, 786 40, 104 27,399 18, 720 41,291 . 917 67, 446 601 2, .523 13,053 6,013 3,618 11,179 67,446 601 2,523 13,053 6,013 3,618 11,179 25,221 ■>, 3 2,070 432 1,194 179 504 4 8,173 5 2,000 fi 7 6,769 10,000 2. .346 194,664 8 9 14,000 22, 638 4,000 95, 8.50 644,945 151,433 72, 684 622, 137 134,132 1,465 8,054 2,208 9,000 1,800 942 2,871 733 22 2,615 179 18, 529 99j 446 14,222 3,256 .30,976 1,873 3,256 30,976 1,873 10 822 367 90,839 11 12 ' 13 I : :::':i::;: :;:;:::::' :; 14 16, 365 2,500 •1,000 293,343 131, 107 78,039 76,050 1,741,467 155, 382 162,020 75, 604 243, 189 233,073 82,471 40, 748 264,895 216,206 170,420 235, 8.54 181,926 .54,439 311,272 655, 335 100,801 460, 031 472, 342 242, 514 102,295 65,804 57, 741 1,264,557 133, 110 122,574 59, 139 177,034 175, 746 67,087 22,210 201,609 177,705 126,388 171,779 137,711 34,169 249,315 533,846 82, 760 374,080 396,494 6,614 720 2,370 1,155 9,045 4,313 3,117 2,858 7,708 2,971 836 3 600 4,128 3,000 3,120 2,810 477 3, 142 227 133 298 5,671 422 905 62 928 349 375 31 782 884 699 692 378 28 305 603 192 2,267 1,045 37,630 25,564 9, 732 10,111 452,710 14,175 32,581 10, 905 50,333 53,662 14,448 3,964 51,890 33, 708 35,400 58, 142 31,916 9,176 633 364 14,867 3,613 6,368 3,462 152, 276 5,438 9,477 1,707 8,314 5,403 4,768 1,732 7,732 7.969 4,331 8,573 7,294 14,867 3,613 6,368 3,462 152,276 5,438 9,477 1,707 8,314 5,403 4,768 1,732 7,732 7,969 4,331 8, 573 7,294 3,742 17,497 24,928 2,528 37,780 5,536 11,859 12,882 15 1 460 16 17 2,023 4,330 4,708 3,21* 240 911 2,647 392 4,776 151 107 79 720 345 18 102,3.59 200 11,551 1,000 11,985 2,700 314,040 19 •>n 2,496 1,650 3,819 135 ■>! 22 972 42,067 23 24 3,480 1,797 3,757 6,246 9,146 2,334 ?5 1,625 17,900 3,684 26 395 908 27 1,301 28 3,795 4,264 6,191 1,018 29 19,211 4,000 977 158 1,975 30 4,272 3,447 1,300 5 150 31 2,469 2,820 9,081 3,742 3' 9,419 39,500 2 200 50, 725 8,107 5, 355 618 1,060 758 17,497 24,928 2,528 37, 780 173, 778 i 33 13, 224 93,226 16, .351 72,319 74,009 34 880 10,070 35 30, 076 SO, 051 1 235 36 63, 163 3,277 36 5,. 535 i '-^"^ 1 ' 38 448,895 244, 272 257,029 309, 983 695, 632 257, 502 178, 794 68,797 162,232 254,223 420,299 199,514 367, 444 1.S3, 550 213,089 6,697 4,297 9, 104 9,150 10,040 557 C,768 1,184 7,560 1,639 6,831 3 840 145 2, 1,54 1,759 29 5, 239 '"i,'959' 3,705 1,298 410 34 (i.'i2 1,059 311 364 1,017 1,647 936 250 10 600 1,243 1,361 210 70,. 583 50,064 32,713 45,284 145,672 57, 830 41,921 2,967 295 13, 7S5 s, 4S2 6,408 11). 429 27,626 7,259 6,830 13, 78.-. 8, 482 6,408 10,429 27, 626 7,259 6,830 3,450 5,836 5,911 14,944 6 605 5,946 497 57,919 4,843 10, 549 2,625 39 17,846 1 3,601 40 8,668 17,668 29, 959 4,000 gQo 251,371 515,443 195,633 111,174 55, 436 107,051 201,800 316,744 2,840. 16, 964 2,426 1%,722 1,351 10.061 292 727 120 42 44 45 7,111 35,662 49,131 95,006 3,450 5,836 5,911 14,944 46 12,000 47 48 6,880 1,700 323 270 5,303 4,. 593 172,293 22 249 6 605 60 1072 WEALTH, DEBT, AND TAXATION. Table 31.— PRINCIPAL COUNTY PAYMENTS CALirORNIA— Continued. Total. Sutter 893,609 Tehama 136,627 Trinity 67,430 Tulare | 223,860 Tuolumne 144,158 Ventura I 227, 405 Yolo 193.619 Yuba 135,326 PAYMENTS FOR EXPENSES. General govern- ment. $19,839 18, 749 26, 225 53, 466 48, 500 46, 807 65, 957 26, 773 Jails. Boards : Roads of Charities. and health. I , bridges. S5, .586 15, 608 6,900 16, 140 8,170 10,864 6,272 13,866 S4, 299 S749 6,142 102 4,100 600 12, 664 3,449 2,993 2,441 3.142 1,453 780 210 7,484 100 87,080 11,225 7,457 10,240 10, 979 14, 637 15,264 21,083 S20, 477 25, 143 6,990 40, 310 31,866 50, 263 62, 690 21,693 Schools. 833, 722 58, 550 14,601 39, 060 97, 441 61,842 43,037 Inter- est. 1,410 841 1,330 149 2,508 376 All other. PAYMENTS FOR OUTLAYS. Roads Schools. and bridges. All other. 8860 692 816 1 6,580 821.120 S21, 120 | I 6,2.32 ll 6,232' ' 300 '! 8,944 |l 8,829 ' 8115 229 ' 1.290 '.'-.I : i , COLORADO. The state -..!S6, 408,961 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 26 27 28 29 30 31 32 33 34 35 37 38 39 40 i 41 42 43 44 45 46 Arapahoe , Archuleta . Baca Bent Boulder Chaffee Cheyenne . . , Clear Creek . Conejos Costilla Custer. . . Delta Doiores. . Douglas. Eagle El Paso.. Elbert... Fremont. Garfield.. GUpin Grand Gunnison, liinsdale . . Huerfano. Jefferson. . Kiowa Kit Carson. La Plata... LalvC Larimer Las Animas. Lincoln Logan Mesa Mineral Montezuma. Montrose. . . Morgan Otero Ouray Parle Phillips Pitliin Prowers . . . Pueblo 1,498,002 32,685 10. 375 .35, .394 225,375 97, 184 14,486 106,474 66,284 38,642 28,297 57,950 19,088 51,202 61,310 467,832 39,643 161,394 93,412 71,354 14, 7.38 84, 517 20, 868 60,113 129, 179 21,814 31,645 88, 225 177, 1.30 216.890 105, 380 27,967 .59, .355 126,767 19,200 28.101 64, 234 61,164 114,606 70, 559 42,495 26, 982 79, 749 50,866 414, .896 47 I Rio Blanco .33,628 48 Rio Grande I .53,2,32 49 Routt ' 150,921 .50 [ Saguache '• 63,870 51 S.anJuan 48,803 52 San Miguel j 83,,847 53 .Sedgwick 17,185 54 Summit ' 32,813 ,55 I Teller .344.063 ,56 I Washington 27,271 ,57 ! VVeld 246, .53,5 58 I Yuma - 33,971 «1,306,.334 8657,413 8163, 230 839, 454 8363, 669 8493,615 83,016,752 8395, 699 -873,795 8650, 173 8216, 724 8146,010 .8287, 439 216,838 1 10, 186 3,398 8.237 35, 435 ! 17,351 7,244 141,226 4,0,58 8,50 990 15,817 6,478 1,022 4,078 4,318 1,508 1,539 8,202 1,177 1,213 3,367 36,171 2,516 11,519 8,137 3,165 401 4,149 1,181 7,1.38 4,752 918 1,543 11,214 15, 425 13,071 23,176 1.336 4.275 11., 537 2,407 3, 48!l 4, 428 3, 365 9,972 6, 100 4,511 719 .3,616 963 59. ,3.53 3, I'M 2,46(1 6, 633 3,, 881 3,924 9,495 400 1,511 49, 124 1,164 13,022 5, 7,56 42,213 15 500 1,208 1,332 5,538 115 1,616 1,004 1,155 964 707 12 478 2,077 7,937 449 8,388 3,844 1,037 2,514 686 116,135 2,016 27,789 5,845 2,127 4,700 29,096 3,396 49 18,839 4,854 5,193 2,155 6,357 1,394 6,694 4,289 27,012 7,509 12,790 14,210 4,640 1,622 6,7.58 1,874 5,063 21,172 52 958 10,212 3,461 42, 174 11,001 1,639 6,923 15,242 1,547 5,082 4,371 8, .587 12, 549 9,788 6, 0,50 59 3,611 6,611 19,727 4,098 4,402 13, 948 6, .3.52 5, 549 15,026 824 1,980 11,010 600 36, 240 1,619 914, 978 6,960 3,500 13,725 124, 670 37, 403 4,797 38,494 22, 794 14,113 9,193 23, 186 3,736 19,488 14,001 278, .521 16, 548 82,810 25,990 37,140 2,661 28,578 7,130 21.757 68,498 9,921 12, 446 35, 392 62,7.39 76, 450 62, 762 13, .579 31,511 2,821 6,798 1,108 210, 231 168 94,000 168 53, 943 62,288 897 2,211 210 250 275 552 65 670 919 1,755 15,018 5, 706 90 7,808 1,411 2,366 1,026 1,490 500 1,348 3,306 17,896 1,206 8,160 5,024 4,284 ""'4,ixi0 712 2,, 882 8, 269 154 1,442 5,637 20, 6.52 10, 962 10, 859 597 1,194 3, 635 575 852 3, 235 1,247 5,631 2, 385 3,396 303 3, 741 1,776 30,204 713 1,2,57 1,868 4.190 2,929 3,443 649 3,175 14, 706 670 9,174 1,211 2,510 505 19, 966 919 1,902 13,934 1,415 2,702 3,099 4,923 1,677 8,283 23, 905 1,580 9,055 16,761 1,372 1,291 1,136 11,506 11,106 340 1,239 94 1,145 32,462 16, 350 10,875 2,0.i7 1,952 1,445 2,947 2,504 494 218 1,470 1,997 1,983 7,516 165.753 1, .539 965 49.r 8.603 541" 1,170 218 629 827 1,983 345 11,043 7,347 19,872 300 774 47 1,109 697 1,061 330 149 522 4.36 703 414 1,483 600 36 l.jo 466 1,495 813 360 156 3,115 374 44 1,270 448 2 904 242 60 42 688 1..309 546 469 1.179 298 .592 2,904 35' 1.190 2.56 1,932 658 998 3,236 388 1,324 1,893 833" 165, 753 14,942 72,045" 8,760 6,338 26,287 18,2.33 6,316 11,237 2,700 11,237 3,337 279 21,039 ; 1 8,613 22, 649 4,867 12,726 27, 409 6,097 14,669 14,677 31,786 61,063 33, 518 9,600 9,969 .33, .368 6,807 6, 655 17,619 15, 683 20,6.87 15,476 8, 790 683 15, .326 4,104 3,729 4,459 3.5" 8.288 29.1.53 5, 422 12,807 236 673 202 1,704 2,375 4,046 328 1,737 1,076 3.881 1,051 796 3,197 1,202 1,343 5,300 2,000 796 2,948 35 4,700 71.2 26 18.K 413 12, is:; 2,366 9, .393 851 ; 1.165 2,405 186 20 1,685 7,744 .328 2, 769 2,972 1,202 225 1,065 278 5,300 2,000 2,766 6,650 2,366 6,613 334 1,0.37 35,274 23,000 11,923 351 35,236 64, 281 4,644 10,9,39 22,175 29,029 61,011 16,975 15,861 10,839 32,702 27,023 167, 200 11,196 21,867 21,752 22, 422 14, 7,32 26,1,87 9,150 9,769 166,628 13,755 122,061 15,303 1,208 3,184 1,666 1.295 8,866 763 5,510 18,038 88 1.694 16, 264 1.727 40,853 3,173 11,405 1,474 1,064 10, .583 8, 486 394 5,406 20.740 775 IS 512 229 839 970 4fJS 2,290 15.f..82 2. 702 970' 468 1,874 '""3,' 066' 1.0.38 839 994 725 l.,501 357 1,500 571 7.88 iiiii' 2,000 5,226 927" "5,927' 416 ""'i2,"032' 1,664 327 13 278 1 16,. 8,57 9,065 83,669 10, 178 10, 490 13,936 19,278 9, 7,16 16, 745 6,, 301 8, 7,39 65,972 9,717 67, 645 2,693 1,013 7,, 3.56 41 15 131 4.58 818 867 267 2,178 13,. 326 20 2,267 1,050 51,677 269 2,710 2,447 16, 257 38,232 1,656 49,028 ""2,'245' "2^364" 269 465 143' 16 ■"'')7 694 300 21 ' 1,.307 314 4,330 1 , ,807 36, 425 666 32.559 600 2,015 30. .344 9. 570 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. CALIFOBNIA— Continued. 1073 Payments onaccount of princi- pal of pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Keceipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. $8,000 4,500 1,500 2,826 867 10, 169 1,192 S108,877 134,535 63,455 267,075 135,315 240, 199 169,479 139,168 $94,528 99,892 42,574 206, 709 90,393 176,607 134,637 115,133 $1,828 2,572 6,646 $226 664 $12, 182 26,960 7,271 53, 186 22,704 46,012 29, 196 19,886 $113 113 $3,960 3,964 2,794 10,632 5,481 10,017 6,306 2,195 $3,960 3,954 2,794 10,632 5,481 1 10,017 j 6,306 2,195 51 ' "$3,"662' $4,000 2,052 2,834 12, 904 11,340 1,863 610 $334 1,910 2,418 1,444 320 S'' 53 1,131 1,416 1,.596 745 281 797 1,081 208 961 58 $335 5,400 24,545 9,921 54 5,373 4,116 2,077 3,300 .56 SI COLORABO. $786,565 $6,350,077 $6,093,134 $65,315 $6,375 $25,807 $143,225 $16,221 $394,535 $3,916 $390,619 $1,277,573 89,480 11,528 1,660,682 30,941 9,176 39,507 227,904 67, 431 10, 793 80,831 78, 278 44,421 27,956 51, 152 18,236 66,906 47, 198 493,023 48,055 179,488 66,963 59,364 15, .565 86. 138 21, 779 66,642 132, 689 21,859 24,072 68, 730 186,0.54 186,074 165,961 32, 937 56,030 117,543 24,036 30,582 62, 582 ■ 48,659 96,245 70, 479 38,969 27,387 76,008 59, 124 453,328 30, 746 58. 139 54, 799 61,400 44,659 84,483 18,931 29,428 340,172 24, .535 212,434 32,575 1,508,802 29,373 8,966 38,783 217,468 61,930 10, 668 76, 135 75, 170 42,308 26,344 49,226 16,992 64,945 43,100 474 088 45, 730 172,563 62, 702 54,268 14,066 83,202 20,271 .59,048 127,547 21,550 23,666 64,317 179, 708 179,224 129,338 31,818 54,968 109, 748 23,637 29,535 60,849 47,433 91,933 69, ,338 37,100 26,869 72, 855 56,814 440,906 29, 740 56,434 49,557 58, 832 44, 180 80,036 18,601 28,998 328,723 24, 182 206,593 31,967 7.50 246 1,.584 941 50 38,926 627 160 709 5,974 1,.52S 90 1,665 3,108 1,463 374 38,985 2, .582 36,403 288, 128 22,959 2 4 2,651 17,320 15 277 1, 744 1 30 ; 339 99 21,057 4,995 ; 466 20,523 99 20,836 1 4,995 i 466 20,523 15,618 10,018 23,660 454 22,206 27,085 3,2.50 2,028 610 61 336 140 5 304 221 g 64 20, 360 29, 066 2,2.50 138 9 10 600 600 10 40 50 13 3 1,667 1,492 1.53 2,307 ' 2,628 20,926 34 14,827 6,473 6,384 i 2,663 9,848 ' 120 17 8,061 633 1,.571 368 14,. 569 35,086 5, 842 112 6,813 19, 146 28 3 1,657 ': 1,492 163 2,307 2,628 20,926 34 14,368 6,473 ' 6,384 1 2,663 ' 9,848 120 17 8,061 633 1,571 368 14,569 36,086 5,842 112 6,813 19,146 28 U 282 9,393 2,853 11,805 12,488 23,757 14, 862 23,984 19,&54 101 429 12,242 2,221 8,340 72,567 103 171 3,356 568 28,550 2,153 153 18,305 1,067 3,409 2,417 2,254 7,809 4,126 87 1,602 3,235 24,786 6,643 149,986 2,002 1,874 800 3,0.56 608 7,409 4,230 21,704 63,216 766 1,792 soo .578 9,946 873 195 121 573 36 407 5,904 .39 389 14,088 4 5,534 23,231 74,803 9,264 31,088 51,602 200 94 5,091 1,142 11,859 66,319 600 1,050 3,075 14 75 15 38 1,642 5 J. 55 96 113 18 98 35 3.50 108 3 10 963 151 921 1,132 16 1,443 58 17 1,350 2,250 2,590 3,190 1,276 1,800 1,200 3,300 1,700 4, .520 ' ! 1,480 1 1 85 1,6.53 ! 1 14 172 ' 1,028, i 10 273 ' 459 19 20 10 126 33 O'^ 425 570 2,764 2,759 106 7.55 5 9m 1 ^6 27 ... i 396 2,480 ; 79 2 802 97,s 3,617 10,093 5,930 21,334 39,366 489 21,. 570 1,186 3,725 12 440 13,318 .39.615 7,084 1.015 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 61 52 53 54 55 56 1 891 3,090 2.5' 374 1,250 1 4,. 567 6,305 219 811 2,641 296 692 1,338 1,023 3,762 804 .542 998 336 1 17,600 900 1 97 287 .55 4,864 103 55 170 23 600 237 99 ' 300 225 68' 5, 131 6,976 9, 288 84 1,703 5,131 6,924 9,288 84 1,703 4,367 3,172 1,087 49, 739 2,824 504 52 3, 821 333 1,098 216 2,028 25,069 2,763 25,472 320 52 .50 100 1, 1.50 18 40 480 1 on 1,500 900 1,613 1,216 3,172 1,087 49, 739 2,824 504 6-54 31,954 1 5,. 539 170, 139 578 1,541 16 694 47 39 2,674 463 170 1,944 5 11,119 609 ' .363 6 600 1,5.50 900 23 995 1,169 309 6QQ 36 3,821 333 7,340 666 48,493 4,663 14, .592 66,97s 1,800 703 325 430 4,807 317 216 2,028 2.5,069 2, 763 25,472 320 9.50 36" 285 67 4,345 ios" 1,.347 35,340 4,736 1 ! 717 521 1 on '"""39," 760" 1,700 1 1 932—07- -68 1074 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS CONNECTICUT. COUNTY. PAYMENTS FOE EXPENSES. PAYMENTS FOE OUTLAYS. 1 Total. General govern- ment. Courts. Boards Jails. oJ health. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads and bridges. All other. 1 The stall'... Fairfield Hartford Litchfield $316,740 $72,129 $2,366 8136,179 $90, 276 SI. 244 $14,556 888,066 81,000 $87,066 o 74,604 ]: 20,987 ' 740 28,798 19,600 1 ?44 3,236 6,632 5,901 ] 68,126 ; 5,901 3 61,850 1 14,976 17,152 i 4.474 28, 487 . . 12,756 6,436 7,612 25,096 6,881 4,966 6,930 68,125 >• 4 6,242 6,404 41,794 5 Middlesex New Haven New London Tolland 20,336 94,439 19,248 9,960 19,161 6,320 1,162 1,000 5,150 2,506 4,222 1,162 6 22,794 1,356 364 868 4,756 120 814 1,.00 7 1,111 158 347 9,780 1 . 6,150 2,506 4,222 8 3,668 9 Windham 11,016 DELAWARE. 1 The state... $412,108 $120,428 $41,274 $50,658 $784 $68,335 $95,509 $8,500 $34,694 1 $2,026 82,449 $2,449 2 64,868 279,691 67,649 19,937 ' 81,301 19,190 8,146 24,977 8,151 3,862 43,948 2,848 8,045 45,611 4,679 21,989 45, 105 28,416 2,369 29,336 2,900 530 814 682 1,384 1,065 1,384 1,065 3 Newcastle Sussex . . .. 8,500 4 784 i 1 DISTRICT OF COLUMBIA. [No county organization.] FLORIDA. 1 The state... $1,692,612 $294,307 $144,301 $89,981 ' $3,132 864,989 $306,489 $731,849 $66,815 $749 $186,198 1 83,982 86,600 $176, 716 79,064 12,849 27,964 41,861 8,425 21,324 15,901 37,821 63,007 64,900 199,341 104,609 17,565 20,848 22,770 15,351 159,675 13,574 33,074 22,992 9,262 .30,290 19,459 ,32,. 540 22,494 6,847 .32,097 28,149 71,4.55 30,089 35,494 64,964 24,009 18,968 22,916 .37,. 377 37,470 23,999 20,329 24,124 19,142 68,301 8,497 20,013 20,822 8,924 2,260 4,644 6,030 2,186 3,276 3,682 11,596 6,308 9,302 32,591 20,836 5,401 2,448 4,688 3,278 26,957 1,959 7,524 4,372 2,733 4,799 5,001 6,910 2,759 2,170 4,212 5,467 10,007 10,669 6,412 10,646 4,178 2,706 5,434 5,269 5,771 1,437 3,446 2,978 2,374 8,783 2,414 3,792 5,689 4,920 1,817 2,466 3,427 632 3,002 697 2,066 6,149 6,296 16,167 10,841 998 1,052 2,761 568 17,289 858 2,987 1,416 1,317 1,292 1,168 2,864 2,186 809 2,379 1,986 3,904 4,335 2,869 6, 12U 1,471 1,220 3,160 1,689 1,986 1,841 1,709 1,756 975 6,211 539 1,821 2,390 2,106 481 752 963 1,374 1,714 195 327 735 1,418 3,215 976 12,049 3,287 1,118 883 67 601 9,. 531 116 73 122 586 920 332 1,348 1,224 159 828 677 1,,586 994 1,381 2,086 946 369 1,722 1,231 2,112 356 244 1,091 968 1,976 314 884 1,164 11,069 2,441 4,619 11,662 625 6,247 3,606 2,519 11,890 28,924 12,565 18,641 47,903 4,693 12,855 15,559 4,725 6,828 6,799 17,228 19,271 17,486 96,798. 43,808 8,311 10,379 8,562 8,755 53,266 7,199 18,467 11,612 3,158 17,187 9,208 17,005 12,962 3,236 19,397 10,748 31,490 11,114 10,744 22,649 8,960 10,987 3,390 304 738 1,096 3 ! Baker 1,006 2,473 162 1,644 1,168 2,101 4,666 1,654 263 14,660 3,210 4,913 377 ,335 14,650 463 4,913 377 1,699 1,048 6 Calhoun 8 ; Clay 111 104 335 894 1,508 134 21,614 1,260 687 3,573 420 136,112 ' 2,',;. H 1 De Soto 128 420 12 Duval 5,962 5,239 1,050 2,717 1,395 728 12,251 732 1,873 1,060 163 937 364 1,066 1,415 145 1,140 380 3,666 2,911 2,724 2,560 684 829 1,191 3,315 2,721 2,586 1,660 1,423 1,1.37 3,646 294 9.52 1,619 1,696 697 136 112 3,470 3,369 5,307 1,341 34,259 2,710 2,150 2,226 1,315 5,080 3,364 3,367 1,942 328 3,001 7,784 19,417 80 6,122 590 3,000 3,000 21 Jefferson 2,184 J li 23 Lake 69 32 228 ! (i 506 228 24 Lee 1 IfiD =; QAA "'""1 6 2,250 2,260 27 '< Libertv 28 Madison i,i46 1,023 1,385 66 1,788 1 , 590 1,590 89 1,467 1,457 9, .576 19,851 5,287 2,331 11,409 6,005 9,121 2,409 3,546 1,839 1,234 16,819 900 3,619 1,896 75 326 2,484 536 646 1,070 158 201 'l58 201 36 Polk 20,868 14,992 15,033 9,656 15,037 6,738 20,729 4,036 9,447 8,074 186 38 35 150 38 767 250 68 39 Santa Rosa 87 342 251 91 6,716 137 114 80 34 44 Wakulla 45 Walton 98 46 Washington 1 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1075 COXNfiCTICUT. Payments on account of princi- pal ol pub- lic debt. EECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts on account of princi- pal ol pub- lic debt. Total. Taxes. Licenses. Fines and forleits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For ^°'^ -^0°'- |pu?p'l^s^es. S29,656 $169,421 $87,333 $49,240 $17,418 S9 713 ' $5,717 $176,667 $1,117 $174,540 $60,000 1 10,000 2,000 42,067 53,007 1,903 13,834 24,860 5,885 U,224 15,751 28,581 42,520 12,630 7,917 833 1,257 19, 164 4,493 735 2,211 1,500 1,875 1,070 810 5,000 1,392 1 256 895 38, 102 38,989 11,165 9,233 48,986 18,700 2,221 8,261 382 735 37,720 38,254 11,166 9,233 48,986 18,700 2,221 8,261 1 .50,000 3 1 10, 179 i,688 686 5 15,426 1,000 1,130 10,000 fi 7 6,053 4,318 118 2,374 8 5,771 5,396 1 q DELAWARE. $35,219 $438,507 $415,892 $8,490 $876 $3,802 89,447 $54,767 854,767 $26,942 1 5,366 20,763 9,110 62,276 334,359 51,873 46,623 319,309 49,960 5,000 1,640 1,850 87(V 622 30 9,417 14,116 25,112 15,640 14,115 25, 112 15,540 17,000 4,011 5,931 3,117 63 3 4 DISTRICT OF COLUMBIA. [No county organization.] FLORIDA. 3,200 1,000 55 3,2.50 [ 1,566 225 249 1,079 1,0 ...., 8 ... - 1 231 - . . . ! 247 ....: 22,055 397 395 26 1,262 2,114 563 281 51 [ '699 17 3,137 9,600 i 919 1076 WEALTH, DEBT, AND- TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS GEORGIA. Expenses for jails included with those for general govermuent. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES; 1902— Contimied. 1077 GEORGIA. I 1 RECEIPTS FROM GENERAL REVENUES. RECEIPTS EROM COMMERCIAL REVENUES. Receipts on account of princi- pal of pub- lic debt. 8605,810 Payments onaccounti of princ?i- pal 01 pub- lic dol)t. Total. raxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. '836,439 Interest. All other. General property taxes. S2 656 480 Special prop- erty and business taxes. Poll tuxes. Liquor licenses. S2,094 All other licenses. For schools. For other purposes. S550,126 84,857,261 S7 19. 0.55 $1,920 8185,024 81,256,061 837,627 $116 $36,323 1 1,126 200 1,000 22,692 9,927 40,899 21,500 77,494 39,686 106,533 33,266 16,971 45,052 44,319 37,939 18,338 13,953 22,482 66,435 10, 177 8,766 254,324 12, 109 21,104 29,517 36,. 582 17,825 24, 151 18,611 44,502 37,473 39,535 18,316 57,083 16,195 8,161 10,774 50, .591 50, 798 25,490 47,305 39,501 20,349 25,936 7,021 15,092 39,202 41,274 30,211 21,913 92,964 20, 124 35,845 407,868 17,854 6,194 44,020 21,283 35,405 38,025 29,926 46,465 33,024 28,630 35, 135 27,366 22,408 42,329 72,017 26,796 53, 439 , 33,101 1 28,846 9,614 6, 535 20,695 6,720 56,348 16,963 ' 106,436 12,955 7,103 18,920 14,063 . 20,226 5,790 4,937 10,036 27, 762 6,911 3, 726 3,089 6,000 6,000 9,834 189 640 6,670 994 635 1,321 6,978 2,800 3,000 7, 15 304 11 3 11,161 7,784 15,511 11,515 4.57 457 4 2 6 ■ 8 ,52 47 40 975 671 ...... 975 671 7 31,603 60 46,724 8 6,798 2,913 12,603 5,9.38 6,000 4,425 3,000 3,618 17.832 139 ,500 714 666 2,775 981 700 815 1,924 13,334 6,165 12,815 23,623 8,878 7,137 9 300 in 11 4,000 10,500 40 60 325 416 325 416 4,000 15,000 n 13 14 215 5,101 8,000 15 1,086 6,361 13 i,666 6,361 18 19,117 4,242 2,878 17 3,223 2.700 12 18 12 4,000 4,130 263, 448 5,080 8,407 9,364 21,528 6,426 12,466 6,522 22,516 19,416 25,907 8,328 1,758 19 90 37 300 357 4,6,57 749 14 8.57 657 28 2, .565 3,044 8,7.50 1,558 6,073 3, .504 4 1375 8,772 6,414 1 . K72 4,385 21 9,353 10,988 5,362 6,326 6,896 5,331 15,817 8, ,5,59 5,314 7,785 15,, 538 7,017 3,394 4,028 17,9,57 13,826 10, 493 17,863 9,244 5,746 7,591 1,797 5, 751 11,789 8,908 7,544 6,814 48 48 m 58 3,447 2.1 1,000 2,750 30 ?4 2,7.50 2.5 1 1,485 1 , 155 1,618 573 1,628 318 4 , ,'.,58 158 1.58 9»> 4 40 22 ?7 1 5,000 336 154 22 13 1 6,000 7,000 16,. 509 5,800 8,344 •» I 8 794 \ ?9 14' 416 2.50 1 30 5,000 31 7 987 28,237 ' ' 8.7,50 j 549 106 8 649 105 3? 4,510 2,967 4,039 28,776 27,314 6,749 17,694 17,809 12,428 10,869 3,508 5,100 19,692 15,555 7,750 10,710 76,390 7,492 14,408 346,684 5,678 2,464 4,668 1,800 2,. 500 .33 8 34 4,357 200 5,859 4,874 2,600 7 2,711 35 ,38 5,452 4.6.58 126 ■ 1,9.52 37 6,648 11,748 1,046 1,800 4,465 1,716 3,102 5,439 16,5,58 7,200 3,600 13,035 2,700 6,000 3,439 .38 1,000 .39 2,000 15 10,020 375 331 1,387 40 41 2,680 2,000 2,000 4? 4.3 i,i39 2,279 1,2,53 914 989 1,514 1,034 1,607 34,831 145 400 28 372 44 4,500 3 7,000 46 4A 1,060 18 6,785 1,000 1,000 A 47 48 12,500 1,293 3,000 122,027 2,000 25 1,668 1 1,668 49 8,888 13,818 14,460 7,, 508 3, 1,53 10 12 8,314 23 .50 3,000 103,940 51 340 m 4, ,500 577 63 19 8, 178 971 8,200 2,500 1,000 4,, 587 64 12,428 951 9,600 2,500 1,000 7,087 38,661 ' 5 3Q1 25 53 IS 773 114 11 172 392 55 11,315 5,500 4,087 6,000 7,, 500 10,000 4,676 466 2,929 615 2,698 2,, 338 198 700 869 1,146 515 3,795 '""ljS83" 1,314 2,245 3,984 13,779 17,265 8,292 12,247 15, 129 8,429 13,206 9,922 ,82 82 66 13,837 14,031 11,425 21,708 57 58 59 60 12,630 13,901 9,896 12,563 10, 194 18, 448 45,276 50 60 61 7,865 .. 10,017 1 62 11,166 83 1,000 6,300 4,378 224 ..:::""" T" i 64 4,000 --, 7.40n 1 7,611 .« 12,,531 1,55 1 3,666 6,796 65 65 ' " 1 11.571 ' 15,170 8,106 67 1,000 9,1.57 7.6.32 1 19 1,000 68 21,006 14,245 14,430 12,000 5,858 17,974! 1,145 10,487 286 69 9,000 8,766 70 1,,312 : 13,036 67 71 1078 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS- GEORGIA— Continued. COUNTY. PAYMENTS FOR EXPENSES. 1 PAYMENTS FOR OUTLAYS. Total. General govern- ment. Courts. Jails. Boards oi health. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads and bridges. All other. 17. $22,260 27,289 75, 978 20,240 20,801 13, 456 23,306 12,272 20, 0,36 14, 335 33,227 19,233 17,308 45,315 11,329 12,209 26,003 46,805 33, 143 37,098 14,515 67,099 39,027 13,892 31,111 24, 490 12,331 17,697 36, .389 37,075 29, 869 33,895 8,198 14,074 30, 292 129,678 16,993 10, ,580 29,033 .37, 410 25,757 48, 526 22,. 3.35 14.313 38,045 16, 424 19, 746 31,529 44, 862 7,298 39, 478 20, 070 12, 180 28,814 29, 325 65,082 35, .371 20, 957 39,671 20,996 14, 190 11,439 29,520 32,151 40,600 19,307 28,872 134,513 14,753 7,758 2,215 2,484 1,373 15,703 1,823 1,268 6,517 14,675 1,553 3,037 5,024 1,085 1,002 4,157 2,683 1985 5,0.34 743 3,096 4,036 709 2, 340 2.568 666 1,906 2.6.38 7,070 3, 419 2,705 1 1 , 862 537 2,774 16, 676 1,939 1,674 6,096 3,065 12,818 10,025 739 1,641 16,086 12,158 2,719 1 5, 730 12,986 1656 5,531 14,781 .549 19.755 .3,521 5,110 16,038 1 3, 493 110,315 2,812 967 747 1 , 8.56 7,949 3, ,556 15,142 2,382 13,000 6,000 4,535 1,846 3,596 1,814 1,238 1,538 2,692 974 2,260 3,218 1,351 3,637 1,698 1,127 3,903 5,903 9,009 4,474 2,306 18, 108 4,247 1,761 4,252 2,929 1,756 2,209 4,957 7,347 5,410 4,148 1,000 1,262 1,703 33,093 2,781 1,500 751 11,104 1,360 7,176 1,740 2, 3,56 3,131 887 2,009 1,632 7,769 864 6, 933 2,200 1, 193 3,000 4,229 5, 684 6,776 1,800 2,4.50 2,599 1,988 2,226 4,7.38 4, .587 6. 626 1,901 3,363 ('1 (1) $7,918 719 63 421 (') 403 3.230 456 (11 826 .569 1,464 183 224 437 804 ('1 1,051 149 14,694 1.1.38 403 470 342 482 654 753 1,080 2,129 236 {') 273 1,000 10,868 574 214 2,0.53 1.777 (1) 2, 673 403 514 0) (!) 1,191 (■I (i| (1; 1,292 Ci 46 (■I 8l« 1,781 1 , 982 (1] (i| 427 .530 1.50 1 , 5.52 1,448 209 (1) 1.502 S6,024 5,477 37,698 8,. 343 5,638 4.364 2,510 2,409 5,629 763 14,725 4,134 5, .303 9,027 3.626 4,737 6,681 18,428 12, 790 11.108 3,659 18,437 14,909 4,310 10, 420 6,639 2,647 4,993 13, 194 7.689 3. 037 13,227 2,199 1 1,549 9,484 40, 222 6,033 2, 586 4,678 9,807 8,601 14,140 7,922 3,104 15,915 6, 367 7,624 11,592 14,812 1,524 6,834 6,1.50 3, 751 4,980 8, 9.67 24,,s,53 2,347 5, 238 6,413 7,707 3, 490 3,196 9,479 7,000 17,821 2,884 10, l,-)4 $7,490 11,059 16.660 6,466 8,696 4,798 13, 047 5,615 6,832 4,999 10,082 8,616 6,486 24, 779 4,246 4,032 10,047 16,037 8,173 12,263 6,869 8,184 10,458 6,356 11,644 9,278 0,068 5, 981 12,492 11,574 15,155 12,200 3,110 4,807 14,153 4,'i39" 4,117 13,241 6,961 12,341 12,001 10,018 6,639 12, ,589 6,217 5.741 11,135 17,777 3,443 16, .529 6, 9.39 SI, 233 :' 1 1% 74 Laurens S828 651 326 685 808 290 395 359 1,486 380 563 909 491 1,087 778 1,240 2,186 1.200 430 4, ,556 1,024 363 1,179 1,294 823 2,054 1,3.55 2,073 719 1,230 581 I 1 75 Lee 1 7fi Liberty 1 ! 77 Lincoln 110 i 78 i ■ i 7Q Lumpkin 194 - SO McDuflie :■ - . 1 81 268 ■" :; ■: ' i 8^ \ : ' 83 Madison " J460" 506 521,190 ! : 1 1 821,190 1 84 Marion 85 Meriwethor Miller 19 16,181 : 16, 181 86 87 Milton !■ 88 Mitchell ii •m 1,799 15,477 . $7, 362 8,115 9,961 8,989 2,500 2 616 3 200 ' 1.50 5,052 4 25, 165 12, 190 45,918 7,396 33, 483 166 108 384 1,086 160 5 2,942 13,200 6 4,884 13,200 4,085 7,000 6 2,286 21 215 4 104 2 22 3' 1.688 2,977 29 6 160 303 890 17 82 7 660 Ili 89 8 16, 200 6,132 67,964 q 29,373 136,850 83,496 18,268 15,130 in 74 16 160 11 311 259 165 149 1,077 \'> 51 36 29 101 160 13 14 18,454 44,519 2,384,182 31,223 15, 334 38,646 45, 114 34,660 51,811 50.077 9,048 18,823 23,268 39,743 11,603 69, 656 30, .308 27,338 39,577 26,142 40,041 2,457 20,081 61,656 56, 533 24,269 19,702 28,593 22,770 41,269 16,501 134,967 1,688 106 44 5,436 15 34,000 503,930 113,280 33 i 34, 000 1,201 99,342 i 16 1 1 1 1,390 1,317 1,396 1,378 1,329 1,365 1,369 1,362 860 1,191 1,402 1,165 1,390 1,319 1,127 1,136 1,320 1,394 1.390 812 842 1,347 1,368 1,363 1,136 1,822 1,078 1,388 991 1,225 17 210 123 251 17 19 ■'n i0,762 63 48 100 140 nt i,325 17,806 12 ; 54 12,874 19, 538 5,864 21,211 20, 110 455 600 43 18 39 499 306 96 47 36 37 34 64 199 723 ■ 99 322 35 20 12 60 68 7,805 4,834 6, 341 5,219 9,643 9,429 5,086 14,857 4,091 10,659 14,225 7,388 11,122 940 12,125 12,979 14. 437 6,804 5,188 in 277 1,524 25,881 ■'3 24 561 213 245 107 ■'5 21 15,019 7.'650' 10,054 267 118 10.000 40 350 ; 117 ■'7 23 15 6 102 1 236 364 4 95 29 1 39 1 199 311 533 • 12 3"' 33 14,651 21,881 ; 252 213 664 21 110 14 34 20, 727 1 36 804 .371 47 i 14 1 37 38 1 169 651 15,000 39 11,132 . 5,325 : 16,284 4,310 335 223 299 112 144 1,293 1 1 40 2l 166 124 15 38 696 \ 41 25 12, 182 294 7,355 i 24 ' 9,168 260 1,236 119 1 3 694 15 106 52 4,000 16.685 45 1 24, 140 1,591 46 1082 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS ILLIXOIS— Continued . COUNTT. Total. General govern- ment. C'uurts. PAY Jails. MENTS Ft Boards oi health. )R EXPENSES. PAYMENTS rOK OUTLAYS. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads and bridges. All other. 47 Kankakee Kendall Knox Lake Lasalle Lawrence Lee Livingston Logan McDonough McHenry McLean Macon Macoupin Madison Marion Marshall Mason 844,587 14,677 75,428 65,135 144,462 18,751 67,941 67,158 59,021 60,111 34,977 122,891 95,761 53,890 99,519 39,636 27,761 29,408 16,789 31,475 64,025 31,016 62,207 85,942 34,348 80,793 184,716 32,. 533 39,162 47,397 10,792 15,331 10,245 36,268 18,776 111,817 145,205 15,900 206,184 26,660 18,906 .50,485 23, 150 82,875 51,006 31,262 127,935 21,087 41,145 26,799 26,291 27,614 53,962 105,837 32,261 62, 461 .39,3.57 820,645 9,453 26,398 47,386 64,999 10,465 16,261 i 28,230 19,389 23,526 19,392 44,316 31,896 23,393 37,254 16,034 8,889 8,363 8,090 12,298 18,432 21,776 24,514 39,000 14,627 35,187 59,180 13,770 19,896 17,188 6,203 8,118 3,444 17,. 529 7,809 35,449 60,111 6,017 74,663 8,420 9,738 24,974 9,126 32,044 18, 365 19,783 .50,290 11,620 15,204 15, 407 12,1.30 12,323 14,049 60, 106 13,571 22,945 16,580 $7,507 2,260 20, 160 7,492 16,558 6,286 6,800 9,901 6,202 15,985 3,961 18,148 16,961 9,665 18,614 8,234 3,849 4,783 2,812 3,5.53 7,315 1,656 8,564 10,296 7,591 6,2.52 14, 104 2,828 3,991 7,298 1,349 2,276 2,339 3,. 562 2,763 14,514 23,711 4,173 28,375 4,608 2,795 6,101 6,839 6,275 5,162 3,002 13,943 2,. 5.35 8,124 2,666 3,179 3,811 5,456 17,362 4, .564 9,198 4,0.54 81,. 506 976 3,419 3,254 6,157 409 4,910 2,888 5,517 2,920 2,994 10,749 5,905 1,407 6,560 1,808 3,847 4,553 1,787 3,159 1,706 705 1,668 4,760 827 6,912 13,717 943 582 1,127 479 1,.3S0 470 724 932 15,275 13, 486 1,290 23,282 6.39 550 1,956 326 7,108 6,421 .596 5,363 1,320 1,.570 660 1,122 1,.331 4,047 7,283 1,346 8,343 3,206 87,474 376 18,846 4,054 43,832 916 7,281 19,582 14,261 13,018 4,718 30,306 19,769 12,854 30,532 7,717 7,838 6,695 2,283 6,793 14,610 2,044 9,379 19,048 6,530 7,583 62, .504 4,170 9,066 13,827 943 1,353 1,970 5,417 4,453 26,687 32,510 2,127 49,841 8,086 2,340 11,994 3,747 15,347 10,225 2,982 42,246 2,626 8,952 5,093 6,000 6,619 15,747 9,763 3,517 14,841 11,. 592 $5,475 $1,980 1,523 2,791 2,036 3,741 1,615 1,962 4,182 1,667 2,088 2,297 2,804 3,807 2,532 2,668 1,894 1,761 1,949 1,001 1,117 2,252 1,536 2,960 2,220 1,537 2,010 3,839 1,739 2,772 2,307 1,291 1,365 1,986 1,704 1,261 1,944 2,230 2,257 2,940 1,491 1,290 1,856 1,474 2,618 1,765 1,326 4,492 1,133 2,062 1,560 1,821 1,876 2,612 3,663 1,901 2, .555 1,740 8215 446 1,567 8215 446 1,567 4S 49 81,887 262 1,875 '""82is' $52 437 .50 51 10,175 6,639 5,639 ,52 70 j ,53 18,542 1,723 5,724 1,203 3,150 652 1,045 112,214 2,359 112,214 2,359 54 ,56 6,261 776 56 331 162 16,940 3,150 265 1,463 :::;;. 67 ,58 25 2,369 3,079 419 2,545 1,200 1,663 244 627 2,304 371 1,609 2,988 972 1,186 10,000 1,042 604 11,904- 960 983 754 136,775 136,776 59 60 900 900 61 2,499 650 350 171 54 1,.500 810 295 273 1,877 49 R? 63 27 59 64 1,182 518 3,428 6,696 2,632 3,240 5,763 2,215 21,611 10,022 960 2,855 2,606 66 66 67 16,717 16,717 68 Monroe Montgomery Morgan Moultrie Oele __ 69 1,454 1,454 70 71 70 62 76 li 73 : Peoria 11,275 7,081 74 Perrj' Piatt Pike 75 12,486 1,128 12,486 1,128 76 506 113 385 "'i,'4i7' 1,390 2,314 414 0) 224 77 Pope 78 Pulaski 484 79 SO Pnt.nfl.m 36 2,764 168 8,499 473 3,151 81 Richland 82 10,297 131 (') 111,181 1 1,035 604 . 1,312 152 5,887 83 St. Clair 6,666 .36 9,912 6,000 6,000 84 Saline 5,990 2,339 1,284 14,800 6, 3.35 14,800 6,335 86 Schuyler 37 305 87 Scott 2,661 82,661 88 Shelby 2,292 1,459 89 Stark 180 22 18,988 6,687 1,836 481 523 1,546 1,323 1,714 1,655 8,837 7,700 2,485 2,305 1,708 473 U,800 i6,376 10,376 91 92 Tazewell 1,.581 1,737 7,228 598 3,6.50 '1 93 Vermilion 3,892 258 7,409 4,764 2,655 94 95 474 37 :::::::::"', ■' i 96 ' Washington (il 97 ' Wayne 325 98 ' White (') 99 Whiteside 3,109 105 11,247 10,267 11,247 10,267 100 Will 60 1810 300 83 101 Williamson 4,067 3.55 367 102 i Wmnebago 1,619 27 26,806 13,741 26,806 13,741 103 ] Woodford 1 INDIAN TERRITOET. [For payments and receipts of the various Indian nations, see end of this table, pages 1146 and 1147.] INDIANA. 1 The state. Adams AUen Bartholomew... Benton Blackford Boone .,$7,361,196 82,896,069 8611, 798 8221, 120 $92,445 8967, 641 81,034,613 8778, 618 .8609,422 $149,470 82,018,620 ' jsi,S61,912 8156,708 2 .' 79,209 248, 924 70, 351 78, 127 53, 468 77,726 13, 306 65,286 111,040 65. 695 26, 162 102,785 20, 284 .39,786 20, 492 41,385 8,042 22, 278 .34, 772 28. 148 8,296 19,111 3,828 3,223 3,899 4,191 1,811 5,003 8,221 5.810 1,445 6,001 4,701 1,130 922 1,876 13 1,277 5.306 1 . .589 353 4,420 349 184 250 392 158 650 540 409 10,038 32, 551 14, 572 6,803 4,612 10, 924 1,395 12,875 12,572 11,994 12,820 26, 064 13,091 20,855 10,441 13, 549 6J6 12, 434 41.496 4,575 4,407 30,592 6,806 4,946 7,002 4,259 1,270 4,025 6,095 9,882 15,688 27, 400 6,702 1,200 5,950 1,125 75, 100 24,689 8.752 78,519 9,351 63. 372 24.689 8.752 76,819 9,361 17,240 11,728 3 4 ig 5 1,700 6 7 25 17,240 ' 8 Carroll Cass Clark 6,744 18.825 62. 568 18,825 62,, 568 34.722 3,040 3.288 11 .34.722 1 Interpst payments tn statr on n'gistcrod lionds included witli ' 'paynicnts of loans." COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1083 ILIjINOIS-Continued. Payments [ on account of princi- pal of pub- lic deht. 11,000 228 9.000 40,048 4.386 4.519 11,500 71,557 6,250 84,769 8,000 8,000 5,000 4.533 14 4.227 404 30,846 4,000 31,500 51 26, 169 2,300 '12 16,000 117,928 1 175.433 1 8. 321 6.823 20. 463 '"'33.' 666" 1.37,016 3.000 " "4,'368' 1 18, 023 129.086 286 1,000 111,356 RECEIPTS FROM GENERAL REVENUES. 'I'otal. 150, 424 11,680 61,326 55,281 142,078 14, 938 54, 639 102, 839 57, 195 49, 951 37,989 167,875 85, 820 134,035 88,059 23, 252 30,968 34, 796 11,382 36, 295 39, 510 27, 758 40,013 70, 319 26,000 68,434 177, u37 55,028 35, 489 66, 507 9,225 10, 783 8,358 28, 207 14, 183 105, 860 124, 483 33, 562 165, 080 21,960 16, 996 42, 377 17,103 60,263 79, 275 26, 135 100, 222 16,960 40, 635 36, 927 21, 149 47,956 55, 291 81,001 31,891 75,171 46,882 Taxes. General property taxes. Special prop- erty and business taxes. $49,855 10,390 69, 496 51, 262 140. 376 13,263 52, 731 101,381 55,688 48, 299 35,741 166, 001 84, 232 131,739 82,944 21,268 29, 697 32, 767 9,262 35,275 37,908 20,002 37, 6'8 66, 951 24,809 66, 757 174, 387 52,053 31,848 64, 829 6,706 8,273 6,831 22,291 13,049 104, 148 118. 377 30, 635 163, 480 20,616 15, 351 41,417 15,817 58, 286 77,881 23, 080 97,749 14,730 39, 125 36, 290 19, 343 46,524 53, 530 77,599 28,305 72, ill 46, 439 Poll taxes. Liquor licenses. S600 All other licenses. Fines and forfeits. ■?439 581 849 51 43 18 188 181 263 33 48 114 1 1 265 217 3 1 588 1 76 1 62 1 318 678 325 154 2,450 489 71 15 393 1 1.195 90 1 25 135 l,92(i 2(i8 2,006 .30 4,452 54 696 1 29 1 3 200 "'i,'435' 106 500 6.56 92 29 325 1,37S 600 42 45 250 17 4i;5 1,650 2.S3h 155 34 13 30 1,725 1.342 175 1,716 84 124 743 36 2 13 78 348 12 16 54 1,870 25 1,020 740 216 : 180 285 264 , 299 "2, '6.55' 12 5 i 108 161 49 64 1,500 123 187 349 62 Subventions and grants from other civil divisions. For schools. 1,443 1,363 1,443 1,398 1,432 For other purposes. Vll other. Totul. Interest. All other.' 813,244 : 813,244 I 4. 785 4, 785 22, 102 ' 22, 102 10, 705 82, 146 8, 559 23,719 96 23,623 221 231 2,251 RKCEIi'TS FROM COMMERCIAL REVENUES. 3,944 5,218 11,300 2,818 16, 399 1,791 21,783 11,905 12, 673 18, 769 9,933 1,390 1,949 5, 233 825 13,510 7,713 14,526 19,141 9,689 2,578 18, 147 7,864 11,8.56 7,346 3.463 3.881 3.310 9,205 4.231 14.151 25, 565 1,745 44,143 6, .326 5,012 13,395 7,064 944 8,397 7,408 29, 923 6,468 11,277 8,074 6, 063 6,265 7,201 31,567 7,585 9,255 4,214 164 228 107 ! 370 190 604 75 12 345 1,004 119 IXDIAX TERRITORY. [For payments and receipts of the various Indian nations, see end of this table, pages 114li jind 1147.] INDIANA. 17 172 6 42 400 242 66 143 300 60 3,780 4,990 11,300 2,818 16,399 1,619 21,783 10, 440 12,673 18,769 9,826 1,390 1,637 6,233 825 13,461 7,713 14, 439 19, 141 2,208 18, 147 7,674 11,352 7,271 3,463 3,869 2,965 9,205 4,181 14,151 24, 661 1,626 44,143 6,326 6,012 13, 395 7,047 772 8,397 7,387 29, 698 6,468 11,277 8,068 5,011 6,866 6,959 31,491 7,442 8.955 4.158 Receipts on account of princi- pal of pub- lic debt. 9,000 700 404 30,840 60,000 4,000 4,544 3,430 16,000 137,000 186,771 8,729 6,233 13,115 65,800 5,666 2,002 1,535 ....... 67 68 70 71 73 74 76 76 77 78 81 82 84 83 90 91 92 93 94 95 96 97 11,938 100 101 -. 102 4,000 I 103 81,316,465 87,270,700 86,474,538 ! .... 8171,088 8481,742 8114,861 $17,999 •' S10.472 82.079,878 $2, 402 82,077,476 81,675,309 1 26,430 77, 169 271,652 80,369 35, 710 60, 719 ■124,839 10,909 77,157 104,283 71.932 74 280 ' 2,800 25,300 3,000 3,600 4,400 1,400 ""i,'866' 7,250 6,800 79 2,249 1,718 611 1,247 1,440 4.33 724 959 1 . ' .. .. 20,458 20, 458 52,814 27,548 56,005 16, .81 6,922 5,207 11.190 21,811 12, 481 17, 840 8,337 3,194 9 235,707 : 1 8 296 52,814 3 19,878 74,237 1 1 414 ' ■ 1. .. 27.. 578 30 4 26,735 4.764 1 .56,005 5 2,071 6,325 1,000 21.000 34, 160 10.000 53, 477 . . ., ... . 861 16,781 6, 922 1,700 6 106, 553 13,235 7 9,467 72, 615 1,009 1,858 5 207 S 160 11,190 21,000 6,914 50,000 9 92,.=29 62,011 ..... 3,645 1,416 .. . 21, 111 10 1.695 10 12.481 11 1084 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS INDIANA— Continued. 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 62 63 64 65 66 Clay Clinton... Crawford . Daviess... Dearborn. Decatur... Dekalb . . . Delaware . Dubois Elkhart... 22 I Fayette... 23 I Floyd 24 ; Fountain. 25 j Franklin.. 26 I Fulton.... 27 Gibson 28 Grant 29 Greene ,30 ' Hamilton. 31 Hancock.. Harrison. . . . Hendricks . . . Henry Howard Huntington. Jackson. . Jasper Jay Jefferson.. Jennings . Johnson. . . Knox Kosciusko. Lagrange.. Lake 47 Laporte . . , 48 Lawrence. 49 Madison . . 50 ' Marion. . . 51 , Marshall. - 52 , Martin 53 Miami 54 Monroe 55 Montgomery. 56 Morgan 57 Newton. 58 ' Noble... 59 Ohio 60 Orange.. 61 : Owen... Parke. . Ferry- .' Pike... Porter. Posey. . Pulaski — Putnam. . . Randolph . Ripicy Rush St. Joseph. Scott Shelby Spencer Starke Steuben Sullivan Switzerland . Tippecanoe . . Tipton Union Vanderhurg. Vermilion . . . Vigo PAYMENTS FOR EXPENSES. PAYMENTS FOR OtJTLAYS. Total. S63, 156 83, 027 23, 184 70, 335 38,166 62, 630 44, 324 124, 532 38,830 76,916 38,116 81,266 61,671 47, 579 81,515 67, 526 156, 5.37 82, 518 92, 743 77, 163 44,629 99,774 81,736 68,773 62, 956 69,887 43,024 83, 123 54, 462 45, 958 131, 459 114,898 59, 910 36,246 110,727 100, 356 95,815 167,918 642, 445 54,017 36, 562 88,335 62, 604 86, 423 44,850 39, 266 45, 052 11,942 39, 907 42, 767 72, 747 38, 410 39, 696 60, 840 58,260 60, 026 64,014 69. 145 42, 569 66, 428 134,772 26, 082 67. 146 55,004 61,819 28,396 76,237 24,848 105, 384 68, 469 50. 147 255,085 43, 481 245, 324 General govern- ment. S28, 739 34, 947 12, 480 30, 093 18, 333 27, 949 27, 196 46, 894 18,162 37,236 18,688 31,797 21,208 18, 635 24,923 28,411 65,690 28, 042 43,670 20.876 26.844 21 i, 496 .36,205 34.861 27,336 23,713 20,836 28,737 22,501 16, 642 31,393 42, 960 31 . 936 20,605 43, 737 41,525 19,208 .•i2,829 267, 490 2.'), 175 16, 7.56 40,871 20, 129 39,812 23,400 15,227 25,959 7,270 17,168 18, 599 27, 373 19, ,584 21,431 21,851 24,518 31,088 23,051 27,862 22, Ofil 26,180 49, 394 8,242 25, 707 21,094 20, 449 17.123 24, 991 13, 632 49. ,569 24, .326 12,822 80,199 16,648 86, 460 Jails. S7, 553 6,412 1,146 6,394 3,699 4,415 8,358 5,084 8,189 3,177 6,389 7,892 2,080 4,910 6,636 9,420 7,061 7,626 9,713 2,438 6,417 7,959 3,996 7,705 3,607 3,675 8,742 3,846 2,690 . 6,468 12,696 I 4,869 i 3,0.36 1 10.761 14,938 7,015 12,210 68, 409 4,081 7,813 4,761 3, 696 5,489 2,327 i 1,490 I 952 ! 3, .518 3,212 4,147 2,359 6, 535 8,540 6,275 4,964 6,583 4,622 3,224 4,728 8,901 2,360 6, 544 3, 793 4,079 2, 353 5,845 1,131 11,731 3,382 748 27, 439 3, 865 25, 972 Boards of health. S2,757 2,848 308 2,403 600 2,322 635 6, 276 1,127 ,3,646 844 2,724 619 491 574 1,258 6,744 1,229 1,162 277 1,746 2,269 : 1,881 935 1,426 1,000 6,279 1,177 405 1,,573 3,222 1,479 183 3,480 3,977 1,900 9,213 36,917 921 2,374 2,383 1,447 1,066 292 1,340 108 672 463 1,772 3,55 510 1,192 1,968 800 1,6.32 928 314 52S $1,175 1,276 248 476 307 313 ,145 419 586 16(, 297 273 250 4,470 7,741 294 263 1,074 412 1,121 201 804 384 187 197 1,475 689 339 168 5, 169 .571 607 199 121 1,227 16,773 1,020 301 5,064 2,408 Roads Charities. and bridges. 1. 400 422 3,462 I 1,205 I 930 \ 476 156 852 2, 7.50 289 6.50 1,429 1,104 486 l,2.i4 .580 569 2,740 1,849 .361 390 760 .598 3,702 271 .50 4.38 51 256 672 1,547 8.56 435 273 370 2X3 391 216 1,383 $3, 166 12,145 2,657 14,689 6,338 10,668 6,429 21,540 4,700 9.819 3,750 14,260 11,692 6,696 5,964 435 14,589 246 24, 094 518 7, .560 685 8,099 .532 14,477 4,. 528 12. 483 8. 328 11.760 8, 8.35 3,660 2,971 7,181 (i.925 4,2.32 10,004 19,488 12, ,510 7,264 8,, 5.58 14,394 4,342 28, 201 104,993 12, 005 3,271 7,022 8,987 15,2.56 3.897 4.115 6.278 454 4,415 7,115 9,046 3,584 6,175 6,916 10,917 4. SIS I.. 848 S.942 3. 725 5. 804 20, 621 1,968 13,794 8,319 3,118 3, 7.35 6,879 2,062 13,711 4, 495 6,511 28,079 3,846 34, 4.50 *4, 706 19,080 Schools. 4,830 2, 667 12,128 169 Hi. 025 914 1,500 3,777 5,227 11,624 15, .573 4,481 li,069 26,063 9, 432 21,800 13,237 2,873 42,661 20, 238 6,222 10,773 19, 481 2,604 20,518 9,832 8, 9.50 25,094 ' s,203 ; 254 ! 4,964 24,937 36,280 .55, 688 4,. 549 5,617 18,770 8,249 17,:i82 .5., 504 1,859 1,692 .598 3. ,509 ! 842 19, 316 448 206 2, 6,34 .576 22, 609 21,070 4, 165 14,198 7,997 3,. 306 9,639 4,. 344 6, .591 1,724 8,209 4,429 9,408 22,0.37 18,400 27, 423 10,7.39 19, 384 Inter- est. All other. $11,736 I $3,324 6,.319 ! 3,033 I 3,312 9,048 I 2,402 5,662 I 1,500 3,985 5,168 17.199 8,424 10,057 1,650 4,883 4,919 ; 2,795 13,171 6,600 7,333 I 1,100 3,639 I 4,927 i 5,825 7,040 4,088 19,010 6,270 9,175 19,511 5,117 4,228 4,866 11,311 4, 991 2,278 2,162 3.285 7,497 .5,810 632 7,442 10,092 .5,019 6,863 6,534 4,280 7,281 150 3,614 10,136 54,266 10,217 6,658 3,868 ' 16,663 13, 778 6,125 23,736 69,974 6,925 1,956 8,276 1 4,467 I 5,118 4, 761 4,284 7,855 1,135 3,783 3,268 8,217 8,336 1 3,459 6,445 i 9.214 4,789 2,841 4,176 7,930 23,137 2,030 6, 4.31 9, 144 4, 667 2,927 5,364 2,687 li, 193 4,. 350 1,261 36, 146 6, 273 22,(i37 2,011 16, 693 1,200 21,319 6, 200 .32. 675 3,669 47, 125 5,548 2,459 I 2,940 11,112 1,374 1 1,. 587 8,696 1,.329 ; 2,888 ' 1,945 12,989 6,126 3,200 1,167 1,249 686 10, 7,50 12,511 6,813 3,535 6,988 11,447 150 21,795 400 8,750 9,073 3, .500 28,800 799 39,969 Total. 193 29, 671 I Roads Schools.! and bridges. $33, 561 21,944 12,817 89,287 $31,561 21,944 23,826 27, 407 1,738 6,663 17,969 27,407 1,738 6,663 15,681 29, 171 66, 366 46,983 10,814 16,279 26,642 ' 1,731 , 7,048 , 31.093 5.492 5,059 I 18.460 ; 19,697 ; 110,819 ! 9,491 122,070 15,733 4,874 61,001 18,660 29, 171 66,366 45,983 10,814 16, 279 26,542 1,731 7,048 31,093 5,492 5,059 18,460 19, 697 10,819 9,491 16,323 71,062 795 8.891 16,029 6,782 6,1.58 15, 323 71,062 795 8,891 16,029 6,782 6,158 46, 586 2,736 15,678 15,898 3,607 40,585 2,735 15,678 11,143 3,507 23, 867 ! ! 23, 867 AU other. $2,000 12, 729 5,8671 32,. 562 15,733 4,874 I 9,293 51.708 18,660 ' I 19,998 19,998 44, 453 15,894 19 386 44,453 15,894 19, 385 40,563 16,518 40,553 16, 518 249 . 3.59 23, 360 26,541 23.360 25, 541 406 ,;. 10 l! 1,723 1,723 36,622 48, 698 1,719 40,218 36,522 1 48, 698 1(1,2,80 ""i.".S2.5" 42,043 2.82 J 40, 196 12,917 33, 496 12,917 6,700 1 1 11.794 1 18,066 18,552 .59,109 18,066 18, .5,52 42, 469 16,640 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1085 INDIANA— Continued. KECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts on account of princi- j pal of pub- lic debt. $24,917 259 5,674 127,843 Payments on account oi princi- pal of pub- Uedebt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. Interest. All Other. General property taxes. Special 1 prop- 1 ertyand business taxes. Poll taxes. Liquor licenses. $7,300 3,000 600 4,907 4,300 2,600 3,000 12,250 4,700 5,700 2,100 10,425 6,900 1,900 1,500 3,000 16,000 4,100 2,500 3,000 1,100 500 1,600 3,600 3,200 4,500 1,700 3,900 4,000 1,300 1,700 6,900 2,950 1,700 26,900 10,400 3, 668 18, 28K .55.200 2,900 1,.592 5,400 1,100 2,900 1,.500 2.200 3,000 400 1,300 1,300 4, .500 3.800 800 3,700 6,300 2,300 1,200 1,500 5,600 1,500 19,500 500 3,200 4,700 2,600 600 1,100 1,000 9,667 2,400 600 .30,000 3,700 20, 200 All other licenses. For schools. For other purposes. $77,388 S79,434 89,679 28,493 54,865 42,295 63,283 45,574 132,027 37,774 79,160 39,531 62,675 65,970 42,453 57,553 67,486 151,005 76,703 121,329 68,688 36,276 92,442 79,372 61,024 60,142 68,501 26,544 83,771 40,523 33, 569 85,218 92,626 62,411 23, 549 115,000 110, 440 113, 375 135,500 689,086 40, 481 26,801 76, 831 67,515 100, 563 42,439 26,488 40,206 8,541 46, 171 59,403 '' 69,135 36,091 36,777 54,930 57,962 39,893 72,859 93, 140 47, 284 72, 152 125,974 11,138 68,788 53,893 54,327 22, 327 74, 219 25,824 152,919 59,639 52,321 266, 831 .58,661 1 189,645 $67,719 83,417 26, 243 47, 114 36,732 69, 647 41,802 112,937 28, 317 71,334 34,549 50,865 59,060 38,754 55, 439 58,956 128,778 67,504 114,278 62, 181 30,623 88,863 75,869 $2,670 1,773 1,968 1,301 1,119 1,028 $1,745 1,489 682 1,.543 ' $86,030 20,571 6,347 34,833 6,064 7,474 22,380 38,012 6,380 11,764 6,518 $86,030 20,571 1 6,347 1 34,833 6,064 7,474 22,380 38,012 6,380 11,764 6,518 8,127 6,962 6,919 27, 774 26,878 ' 78,007 68,112 21,389 11,841 13,285 22,244 8,310 34,978 15,668 23,879 12, 364 15, 448 12,589 35,718 , 7,907 71, 906 21, 299 8,440 14,280 10,614 11,752 51,355 84,296 15,113 17,754 11,365 45,788 7,355 8,356 34, 464 13,354 4,411 23,350 12 235 i 13 7 791 1 14 19.068 15 10 3 633 $134 5 139 161 1 16 1 6,503 582 4,066 4,' 497' 18 18,888 3,500 17 4 745 18 12 044 3,5i7 2,711 3 162 19 2,040 ' ' f> ' ■>o '">3 349 2,116 1,097 1,376 844 1.739 614 2,238 2,463 1,023 1,283 740 1..S47 232 10 388 10 166 60 ■Jl 7 000 1,397 1 1 w : 5,000 3,200 8,127 6,962 6,919 27, 774 26,878 78, 007 68,112 21,389 11,841 13,285 22,244 8,310 34,978 15,668 23, 87.J 12, 364 23 24 25 434 5,368 28,500 45,308 13, 618 •'6 i 3,292 4,668 4,072 3,268 2,747 2,706 2,847 1,903 1,.534 1.887 1 5R.5 ■17 1 216 4 128, 695 26,760 •'8 99 1 ] 30 1 20 31 1 4,139 41,425 V 33 ,34 30 500 64,287 54,955 60, 263 23,401 77,053 33,258 30,617 81,914 83, 862 46,823 20,952 83,630 96,845 106,423 111.461 612,000 34, 372 23,219 68, 809 63,428 95 350 1 1,494 100 1,606 1,338 934 1,350 796 475 1,745 1,917 860 109 • 17,651 4,582 35 18 133 36 1 .3 692 547 105 37 32 8 37 10.000 1 26, 407 1 7 064 38 1,847 1,883 848 1,129 1 15.448 12.589 .35,718 7,907 71,900 21,299 8,440 14, 280 10,614 33,395 1 109,049 ' 9,085 39 1 40 52! 098 5,000 41 49 18 48 183,370 346 ; 43 1,673 , 1 44 37 770 45 38,66.5 22,000 88,145 29,928 10 000 1,651 1,600 2,082 3,656 12,062 2,252 1,454 1,496 1^6^ 3, 4.56 2,049 1,541 949 I 46 54 353 173,445 44,416 6,600 47 11,752 51, 355 84,295 15,813 17,754 11,365 45,788 7,355 8, .356 34, 404 13,354 4,411 23,350 48 2.095 s,996 883 536 1,122 774 681 49 828 74 50 S700 51 5 019 1 ,59 10! 019 47,249 20,000 10, 000 16 134 4 14,216 1,028 ■ 53 54 55 36,881 23, 616 36,023 7,863 41,670 56,006 60, 782 28, 283 32,523 49,193 47,879 36, 084 69, 303 88,216 37, 724 66, 149 101, 057 9,271 62,764 43,002 60,730 20, 546 70,081 23,860 137, 638 64,205 60, 103 231,944 53, 163 163,583 1.340 436 1 108 262 236 75 16,821 1 ,50, 439 56 2,789 1,720 19 876 1 1 58 278 : 8,800 59 1,777 1,748 2 760 943 349 1,093 1,392 ; [ 481 i :: 60 17.398 27, 475 28,936 1,777 65,700 ' 9,661 155 38,236 24,939 61 ' 48,812 1 6,2;is 4, 778 47,290 34,515 11,873 33, 000 16, 184 5,371 29,026 26,938 14,386 9.873 16,8.50 16.407 7.878 83, 318 2,587 18: 105 20,260 1..591 17,774 48,812 6,238 4,778 47,296 34, 515 11, 873 33,000 16, 184 5,371 29,026 26,938 14, .386 9,873 15,850 15,407 7,878 83, 318 2,587 17,100 20,260 1,591 17,282 8, 657 55, .382 S' 2,616 2,377 961 1.&50 566 1,388 1,839 1,780 2,245 3,346 822 1,743 3,412 63 5,000 30,833 8,456 4.178 20, 470 17.000 10,487 10,000 10, 000 8,000 2, .500 7.926 3.656 1,027 1,076 1.928 944 908 50 64 65 5 66 ; 67 ' . _ . 1 60 68 1,497 ' 88 1,642 538 6.58 ' 1,600 2 027 44 69 70 17, 825 71 T> 546 1,081 1 1 73 74 2,779 676 919 1.166 20 344 1,382 5,000 64,837 7,410 24,065 16,014 75 ; 321 262 41 159 10 230 76 77 .59,958 10, 834 1,841 795 3,991 2,338 1,067 2,136 844 3,086 78 1,613 466 651 2.751 954 2.290 1.005 80 925 5,000 22, 310 14,953 12,881 1 1 492 24,258 38, 169 ,s,669 ' 12 84 4S(1 .V). :-S2 85 1086 WEALTH, DEBT, AND TAXATION. % Table 21.— PRINCIPAL COUNTY PAYMENTS INDIANA— Continued. 87 Wabash Warren Warrick Washington Wayne WeUs White Whitley Total. S76, 105 55,553 42,410 37, 532 234, 589 77, 209 66,877 38,407 PAYMENTS FOR EXPENSES. General govern- Courts, ment. Boards Jails. of Charities health. $29,300 20, 761 18, 936 17,364 49, 644 23,575 35,209 23, 274 S7,058 82,527 1518 3,397 558 408 3,848 1,064 973 4,083 327 702 7,641 8,111 1,270 5,317 780 1,711 5,000 407 309 4,784 391 246 S15, 541 7,841 7,732 3,881 23, 431 9,480 3,773 3,693 Roads and bridges. S14, 708 16, 223 910 3,935 17,908 24, 145 8,693 1,256 $6, 453 3,098 3,197 4,088 9,616 5,597 4,529 3,728 Inter- est. 83,267 5,750 3,162 17,206 6,604 7,722 1,035 All other. $99, 762 1,235 PAYMENTS FOR OUTLAYS. Total. $2,788 33, 194 18,728 1,945 6,785 5,174 33,704 7,767 Schools. Roads and bridges. All other. $2,788 33,194 14, 872 1,945 6,785 5,174 29,066 7,767 $3,866 4,638 lOAVA. 1 The state... $7,4.52,876 .52,167 434 $913,. 584 $190,827 $203,214 $1,594,342 $1,803,748 $358,450 $160,716 $60,561 $760,565 $5,891 $202,961 $541,713 ? 39,632 ,50,090 48,066 101,696 63,070 76,422 124, 106 78,606 65,014 83,729 46,259 60,043 88,807 80,917 106,850 61,209 82,280 60,817 54,844 56, 156 42,943 85,030 132,039 71,600 89,810 43,511 63, 341 .58,749 123,166 30,303 256,989 29,. 578 115,418 61,138 60,617 69,926 48,450 61,. 524 ,59,311 48,783 48,901 81,520 72,4.33 ,59,445 48,113 44,002 38,603 .54, 447 80,628 64,163 .57,047 76,203 69,238 67,890 58,271 134,401 1.55, .331 54,360 45,279 44,600 11,218 10,289 14,815 37,376 18,918 19,722 37,129 27,333 17,158 ' 27,445 13,503 18,542 17,592 17,843 36,205 22,635 21,462 17,893 18,720 14,737 16,061 23,668 41,968 19,844 30,093 16,098 13,042 20,644 37,250 10,9.52 78,460 10,840 24,025 18,283 15,376 15,877 16,. 581 12,780 16,7.54 22,795 17,. 348 19,244 24,131 16,7.53 14,741 21,184 9,533 16,730 24,006 19,850 15,. 530 23,802 20,978 18,988 18,112 31,648 41,897 17,128 13,198 14,883 5,511 4,816 4,725 19,718 8, 105 5,666 7,283 8,774 5,344 7,074 5,886 5,334 7,0.50 6,769 10,681 4,424 11,600 5,082 4,851 8,811 2,540 7,040 10,790 9,929 8,068 .■.,760 11,. 329 3,110 12,939 4,219 25,751 3,377 7,93S 3,648 5,31.S 9,. 340 li,33S 1,802 li,,S,57 10,. 390 4,226 10,249 13,727 4,997 5,. 524 .'),7.S.S 3,9.58 8,768 li,X42 12,41.-1 4,432 14,758 6,082 8,376 6,444 18, 448 24,287 3,961 9,976 6,055 749 1,951 1,039 3,342 863 1,332 1,133 646 9S2 2,035 312 669 783 2,034 7,833 88 1,521 848 1,376 9.50 61 3,162 2,. 506 2,910 235 2.50 .5.37 119 3,824 .516 11,283 305 2,860 366 1,420 2,814 2.58 2.35 .337 873 359 1,291 2,. 549 1,8.56 994 381 1,476 85 751 2,304 1,.345 4,160 409 664 821 3,724 4,709 370 4,201 485 356 1,466 210 1,609 1,518 378 6,791 8,165 15,249 10,399 9,568 6,597 22,195 20,698 22,329 11,667 13,003 9,153 9,869 19,789 12,756 14,268 16,336 14,747 10,243 10,803 7,4.52 6,006 21,285 42,471 11,362 15,080 10,849 13, 084 16,849 37,631 4,304 83,370 4,381 19,992 15,890 12,681 11,789 14,315 7,056 18,262 8,608 9,473 11,814 12,003 17,091 7,997 9,667 8,316 16,163 17,611 18,613 20,063 21,082 18,276 14,883 12,196 .30,246 34,816 12,479 5,. 387 2,953 11,282 14,633 11,896 25,271 14,382 17,493 41,911 16,414 25,727 28,559 11,305 18,073 23, 129 .35,488 33,041 16,525 18,403 18,886 14,332 16,200 11,066 21,583 21,162 23, 449 26,901 7,300 21,095 16,613 18,546 5,727 41,820 6,346 44,279 17,302 19,340 26,926 .5,607 33,284 9,907 3,276 13,360 27,254 10,421 16,881 12,846 4,699 10,510 10,099 .33,415 6,706 12,768 3,391 15,651 21,085 17,020 20,243 18,080 14,701 8,627 10, 176 2,352 1,686 2,686 2,812 2,063 7,668 3,304 2,876 1,934 3,778 3,950 7,016 2,334 2,000 2,328 1,618 4,841 7,033 3,309 2,363 4,113 2,634 2,766 2,283 2,691 2,031 2,423 2,100 2,620 1,908 2,747 2,169 9,166 4,733 4, .537 1,967 4,387 3,199 6,621 2,375 2,782 5,237 3,503 2,867 6,042 1,795 2,076 2,776 1,942 4,275 2,424 2,864 3,773 2,850 2,962 2,697 16,307 3,225 2,432 2,433 3 2,297 704 704 5 Appanoose 6 Audubon 2,666 624 1,978 2,040 298 1,255 18,698 70,902 100 7,240 300 1,850 1,003 18,698 70,902 100 7,240 300 1,850 1,003 3,817 936 9 10 11 957 1,835 1,480 501 468 2,194 274 15 3,477 782 1,130 3,388 849 2,058 4,885 1,823 4,129 1,223 1,231 266 10,456 800 7,346 66 4, .591 810 6 2,213 907 421 .523 419 1,082 1,925 4,361 469' 588 2,734 375 743 Rnp.hfl.Tifin 12 Bnena Vista. 520 150 40 15,832 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Butler 1,830 1,833 2,220 569 50 60 297 Cerro Gordo 6,189 2,7.S(i 280 2,786 280 Chickasaw 26 2,265 2,216 Clay 41 3,700 2,126 6,013 9,265 5,179 834 9,265 3,375 3,6.50 81,641 3,660 81,641 2,613 68 44,152 4,909 7,074 750 44, 152 1,084 7,074 9to" 4,702 2,094 2,4.59 917 1,610 3,825 32 33 34 3.5 36 37 38 39 40 41 42 43 44 310 440 108 106 1,939 Floyd 371 1 371 1 57 2,747 50 40 4, .506 339 8,346 412 13,211 21,782 5,097 3,900 8,346 412 (lUthrio 5,481 1 7 y.-^n Hamilton 7 279 18,975 5,097 2,807 3 900 1,339 1 1 46 .500 703 2,716 703 47 Ida 462 i,3i8 '" ' 51 5'' 18,762 1,155 Joflcrson '"'2,"646' 2,377 1,045 629 6,128 8,456 3.32 1,0.58 811 505 3,500 1 165 53 54 8,229 .S ■'■'9 2,692 55 56 K"poknk 220 4,566 O'in' 88 873 0,262 895 4,021 1 545 Lee 20,555 517 1,259 400 6,639 58 60 61 Lyon 165 11,700 1 10,000 1,700 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1087 INDIANA— Continued. Payments on account of princi- pal of pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS I Total. $10, .530 10,469 10,463 23,613 26,623 22,395 1 35,508 14,136 FROM COM lEVENUES. Interest. MERCIAL All other. $10,530 10, 469 10, 300 23, 613 26, 623 22,395 35, 668 14,1.36 Receipts on account of princi- pal of pub- lic deht. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. General property taxes. Special srty and 3usine8s taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. $20 5,500 20,634 12,016 22,798 45,147 16,305 3,000 $75,028 39,933 54,087 32,440 252,222 89, 730 59,357 25,861 $67,087 36,829 50,555 27,407 240,993 86,369 53,534 23,218 $3,493 1,495 1,146 2,646 3,136 $3,300 845 2,300 800 6,100 2,500 2,300 1,900 $1,148 761 82 1,514 1,929 861 1,078 7.37 86 ' 1 S3 4 73 fi4 $27,475 43, 883 6, 725 87 S163 88 89 ' 90 1 91 2,445 22,670 02 1 ! 6 93 lOW.A.. $617,614 $6,987,110 $6,272,833 8480,633 $97,625 .578,571 87,651 I 35.56 $49,341 8818,2,59 $36,999 $782,260 $1,066,833 40,429 42,952 43,. 510 89,191 44,888 1 88,981 105,770 71,080 50, 159 66,617 52,944 58,481 71,778 68,863 .57,188 48,256 87,123 57,922 55,587 50,610 50,021 93,578 115,983 68,724 85,712 46,154 49,910 52,576 113,287 27,290 195,957 39,032 78,479 46,868 54,176 .53,467 43,893 31,806 64,867 63,723 44,330 49,326 72,493 44,030 42,222 44,070 38,027 53,465 62,419 83,881 56,794 93,373 66,074 57,680 64,448 162,544 142,077 49,940 51,679 77,705 38, 471 41,076 36,701 86,438 43,771 82,260 97,820 64, 654 450 1,025 491 917 1,163 721 1,081 1,039 1,248 922 942 863 892 978 177 366 894 999 894 641 611 .590 1,479 . 1,084 992 1,196 856 772 816 1,278 461 1,607 368 1,236 776 726 669 964 826 2,143 1,087 750 993 9.36 1,089 642 .592 569 926 943 1,342 179 1,178 669 1,494 1,165 1,590 1,150 602 .568 649 234 213 460 949 119 5,400 586 870 128 557 936 203 282 249 1,172 70 641 277 190 375 324 335 470 391 6 89 484 6,279 7,278 4,496 4,229 •5,628 7,558 18,344 10,302 14,688 7,576 6,339 9,009 18,7,32 4,291 12, ,381 2,730 9,202 10,119 5,508 3,590 10,789 6,818 10,309 3,111 2,682 5,550 6,064 4,006 8,637 4,693 7,, 520 12,890 10,914 8,211 8,746 3,404 9,885 4,965 3,474 6,075 8,704 8,642 10,701 5,578 4,»liO 7,977 1,660 ; 9,4.36 6,721 12,3.59 5,782 s,720 8,940 ,s,175 9,307 6,215 22,524 8,612 3,247 3,535 630 5,649 7,278 4,465 4,229 5,3.50 7,539 18,344 10, .302 14,250 7,. 5,55 6,339 7,980 18,681 4,291 11,375 2,666 9,095 9,667 5,215 3,371 9,925 6,677 10,309 3,111 2,582 5,362 3,310 3,9.52 8,536 3,916 7,520 12,039 10,811 8,211 8,702 3, 404 9,4<0 4,868 2,863 6,021 8,704 8,642 10,701 1 5.578 4 , 679 7,977 1,660 9,338 6,691 10,509 7 ! 650 8,38.5 7 , ,802 9,307 0,203 22.-524 8,, 501. 3,247 2,, 537 o 3 5,312 50 31 4,280 20,122 4 10,000 3,000 272 19 6 50 100 84 100 50 100 100 262 45,369 3,643 45 7 5,850 3,900 6,146 3,4.37 214 8 9,4.55 9 42,528 61,117 50, 440 57,280 70,429 54,490 52,654 39,150 83,124 54,520 48,930 48,482 48,283 78,658 86,183 57,849 83,860 45,059 47,298 51,. 387 84,887 24,823 136,996 38,074 72,112 44,098 50,691 50,883 42,261 30,284 66,627 62,. 321 42,416 47,775 62,906 41,698 39,713 43,047 33,605 48,220 48,641 80,419 56,093 438 21 10 64 3,862 438 13,419 44 11 738 12 1,029 51 13 28,788 14 13,712 2,784 4,366 15 721 3,760 2,577 2,108 131 576 676 297 211 90 312 161 570 104 830 230 433 421 3,324 1,800 2,696 347 430 224 188 198 1,064 295 109 1,041 1,512 66 160 932 199 404 456 .522 367 235 906 344 2,. 361 74 679 489 663 36 323 1,006 74 107 452 293 219 864 141 23,300 1,894 18,055 8,290 16 .50 100 100 100 17 17,815 10,429 1,861 23,348 15,926 1,892 294 18 15 5,700 ■285 85 942 372 261 168 618 244 28 1,270 169 33 28 171 69 90 94 63 1,.568 238 384 5,809 67 19 20 35,800 ' 9,262 21 100 50 100 50 100 50 •^ 12,791 28,237 9,125 42 23 24 25 85,707 10,570 1.50,847 5,165 26 188 1,764 54 101 27 78 262 2,267 64 100 50 100 .50 100 60 100 100 29 26,209 1,658 56,700 35,323 4,834 44,241 30 31 .32 8,2.55 857 103 33 1 , 667 34,278 34 3,938 1,867 35 44 36 37 347 445 97 611 54 38 88 100 50 .50 100 .50 16,727 ,39 1,088 3 1 581 40 4,8.50 1,990 10,921 41 50 42 163 7,405 202 255 276 268 160 86 1,496 66 425 120 169 263 39 283 184 178 199 43 4,121 402 1 1,087 44 1,820 98 45 100 100 50 50 100 281 46 47 3,375 3,187 12, 4.50 8,148 14,085 21 22 243 48 5,331 425 64 1,544 98 30 1,850 49 60 220 51 84,053 59,868 51,243 62,014 138,346 122,723 49,030 60,254 71,998 7,195 4,950 4, .539 1,064 555 373 1 53 355 6 7 20,195 74,783 14,371 10,000 12,898 60 ^ ,50 1 54 16 112 1,009 102,819 14,841 55 100 56 22,225 15, 460 12 57 100 ,50 58 106 59 4,370 998 '86 \n 47 Hancock ! 937 937 48 Hardin Harlan Harrison Hart 702 41 5n 5,113 S\ S? Henderson Henry 1,066 1,053 19,464 19,464 "iS 'i'l Hickman 1,091 9,538 9,242 296 1^ 111 .Jackson 17 .33,634 1 33,634 f» Jessamine 2,600 1 W 605 23, 124 4S0 500 500 fU) Kenton 61 i,345 9,363 1,345 9,363 fiS Larue 25 64 1,.500 500 1,000 65 450 66 1,100 080 1,500, 1,100 989 210' 1,663 3,197 ■ 68 25 406 ioi' 408 224 503 561 988 1,500 60 Ijewis 71 Livingston Logan Lyon McCracken McLean Madison 3,080 5,830 5,350 322 2,909 3,080 5,830 5,359 70 8,511 73 74 75 76 27,960 172 8,250 322 2.909 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1093 KENTUCKY. Payments onaccount of princi- pal of pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts onaccount of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property- taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All otiier licenses. For scliools. For other purposes. $649,912 85,410,652 83,026,919 8640, 643 81,729,688 $13,302 832,159 $14,017 $18,142 $370,916 1 i j 23,562 43, 461 32,918 31,304 42,811 43,188 41,706 22, 063 96,361 56,326 47,242 35,958 23,602 40, 178 30, 020 24,700 46,050 33,832 94,374 23, 391 32,073 37, 478 23, 209 90,671 71,073 26,806 11,644 27,264 14, 1 40 80,078 16,894 19,095 21,544 205,911 43,341 29,822 58,992 38,864 15,960 39, 478 52,615 74,629 44, 437 17,785 35, 981 22,046 38,511 17,716 72,231 31,664 99, 372 46,056 35,385 76,269 15,928 509, 473 48, 721 24, 173 120, 763 16,913 30,704 21,593 32.553 33,448 18,551 14,213 17,037 47,652 60,857 22, 946 79, 467 23,222 104, 015 26,701 86, 763 7,485 24,158 21,330 18,870 11,932 25,598 20,511 8,755 78,393 40,194 33,231 21,632 5,985 12,329 19,097 4,092 26,216 8,999 49,444 13,387 21,766 11,173 6,532 64,790 53,994 6,000 1,537 6,774 3,269 42, 169 2,444 4,009 5,761 167, 672 26,824 6,755 40,986 22,648 11,022 24,314 35,934 39, 648 17,672 4,987 21;838 8,882 16, 154 6,274 46,903 8,368 67, 567 30, 179 16,328 38,669 1,721 347,615 37,622 6,247 62, 486 5,625 7,056 6,816 10,887 11,125 5,676 4,607 5,286 23, 408 43,046 8,015 46,241 9,484 77,606 9,800 60,205 4,162 7,525 3,339 2,981 11,663 5,849 8,847 6,121 2,587 11,874 11,496 8,249 9,453 19,085 11,741 12,348 7,187 12,387 15, 132 10,231 8,641 14,100 16, 714 6,890 13,028 11,985 16, 110 44,560 7,612 6,862 18,665 12, 678 28, 164 12,551 14,092 6,138 12, 691 8,361 31,504 8,635 9,669 9,928 36, 565 13,082 13,965 16,296 9,392 3,513 9,607 9,171 26, 579 16,350 9,740 ■ 41 282 54 54 ?, 17,005 32 16,350 n 4 5 443 1,000 3,948 131 fi 7 72 72 4,279 8 9 27,051 2,994 .3, 111 2,980 131 22,000 10 11 3,000 3,414 5,786 3,300 11,095 4,028 7.580 7,849 9,647 366 12 13 2,300 805 217 40 5 2,665 2,665 14 1ft 16 300 255 300 265 17 4, 515 1,683 IS 76 370 28 372 66 19 20 4 3,680 3,219 145 2,364 3,084 7,640 3,999 7,727 4,234 5,714 3,969 7,799 2,490 6,405 5,815 5,417 6,865 21 1 ??. I 23 [ 979 979 ?4 i ?,'• 16, 490 1,104 294 727 727 2fi 27 ?R 1,000 .. 7,668 29 30' .30 31 1,294 2,305 32 33 600 80,000 1,529 34 1,674 1 13 j 667 62,500 501 35 4,422 8,435 1,711 640 540 36 .. 37 2,407 94 ,38 144 6,814 1,425 5,557 39 40 41 18,892 2,336 719 7,610 8,502 275 276 9,531 12, 446 4? 43 10,516 3. 068 !;000 6,727 4,602 3,502 12,629 8,326 6,378 4,346 i 44 4.5 4,416 1,274 9,663 821 3,678 511 16,464 7,233 13,111 7,436 17,52f 32 304 46 47 226 5,607 5,607 48 8,940 12,586 14,980 25,427 11,630 49 114 2,613 2,513 iO 1.665 20,000 'il 265 265 '^'> 63 8,167 11,927 4,638 10,636 1 264 .54 24, 663 6,000 55 9,569 161 958 "ifi 26,791 2,636 6,050 6,050 57 1,670 4,971 9,420 12,955 58,277 8,066 58 274 106,682 162 6,500 99,021 60 3,222 61 7,214 6,535 5,663 4,903 5,522 2,878 3,073 10, 527 4,242 6,594 13,206 6,418 3,476 7,064 6,913 16, 434 8,243 16,810 17,420 7,353 6,728 8,678 13, 691 13,669 9,313 20,020 7,180 22,934 9,837 20,635 fi' 417 210 60 60 63 193 64 1 2,496 6fi i 67 ! 1,000 7,000 907 22,335 26 78 320 78 878 320 70 23 600 8,185 2,259 25, 104 140 73 37,200 318 5,311 1,983 3,328 74 75 ..'....'.'.'.'. 76 1094 WEALTH, DEBT, AND TAXATION. Table 3 1 .—PRINCIPAL COUNTY PAYMENTS KENTUCKY— Continued. COUNTY OR PARISH. PAYMENTS FOE EXPENSES. PAYMENTS FOR OUTLAYS. Total. General govern- ment. Courts. Jails, Boards of health. Charities Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads and bridges. All other. 77 Magoffin $16,792 40,327 32,327 12,779 81, 106 20,320 11,106 38,562 16,533 21,166 43,897 20,269 49,719 48,303 36,951 42,189 17,218 48,966 10,911 40,211 13,832 46,840 10,906 46,599 18, 166 28,888 14,897 16,566 66,141 43,837 27,666 16,336 15,367 40,970 26,368 17,915 57,701 67,576 31,395 18,991 41,640 .39,059 16,003 53,960 »1,849 4,343 3,861 2,649 11,263 2,337 1,575 2,856 1,260 1,406 6,526 3,489 4,823 6,342 7,469 4,073 3,668 10,527 1,558 6,798 1,168 6,469 1,733 5,087 3,076 6,497 2,683 299 12, 132 8,916 2,652 3,336 1,535 2,667 1,994 3,153 6,718 4,733 5,630 1,883 4,270 8,461 1,4.53 9,997 J80 2,143 993 310 428 1,060 66 1,992 736 1,246 308 118 1,027 1,808 80 1,598 329 595 41 171 321 334 85 2,603 40 320 71 1,096 888 213 1,064 77 1,672 1,782 823 71 1,800 1,908 983 1,142 1,238 174 60 236 SlOO 1,000 874 480 2,265 699 368 775 913 668 1,390 641 428 1,291 482 626 217 434 482 305 1,757 631 600 2,967 171 1,127 442 1,091 1,167 2,059 621 391 298 829 984 200 1,583 1,920 491 737 1,549 1,223 1,073 849 $223 3,564 1,423 970 5,961 861 803 2,394 867 1,526 4,534 923 1,382 6,362 2,893 1,601 1,021 1,684 1,161 1,900 713 2,955 600 5,808 927 1,928 963 2,456 4,314 2,621 938 ],116 720 3,751 1,348 1,427 8,091 3,676 1,859 964 2,039 4,280 632 3,672 $3,059 13,618 ,12,984 2,299 25,367 6,073 1,895 12,632 4,307 4,048 14,560 1,980 11,596 19,481 14,948 11,611 6,749 10, 164 722 12,114 1,223 11,771 2,000 3,637 4,862 8,147 2,332 2,621 24,948 13,185 12,193 2,902 1,511 15,470 6,446 4,246 20, 144 23,487 9,041 117 14,126 1,904 3,160 23, 702 $11,263 15,275 11,684 5,494 30,853 9,121 6,186 11,383 8,450 11,485 10,203 13,018 17,874 14,029 9,416 22, 106 4,816 13,802 6,554 11,821 8,398 23,337 6,865 26,382 3,. 537 10,618 7,906 8,495 14,360 12,991 9,158 6.193 9,731 15,962 14,047 5,778 17,906 26,243 11,887 13,920 17,916 21,839 8,846 10,553 $228 234 236 ,577 4*367 89 IH Marion $150 272 $2, 476 $2,476 V9 Marsliaii SO Martin 400 400 Hi Mason 632 100 214 454 82 Meade 1,600 1,600 ^ Menifee «4 Mercer 6,076 " "i 1 ito Metcalfe 3,500 $3,500 86 Monroe 788 584 100 102 87 Montgomery Morgan 5,792 i 88 89 Munlenberg Nelson 12,487 ' 90 91 Nicholas 64 53 1,600 621 519 11,731 92 Oliio 2,638 1,064 3,660 2,638 1,054 93 Oldham 94 Owen 39 393 38 262 1,902 2i6' 3, .5.50 96 Owsley 1 96 Pendleton Perry 8,064 ........... .................. ...| 97 260 2,000 1 260 2,000 98 Pilte 441 23 99 Powell 100 .Puiasld 4 899 , 4,899 101' .Robertson Rockcastle Rowan 5,663 102 251 675 508 1,240 31 950 ■[ 103 26 104 Russell 106 Scott 6,092 3,821 26,669 9,432 172 250 3,662 656 2,855 1,500 4,009 16,000 106 Shelby 107' Simpson 172 1U8' Spencer 2,320 250 109 Taj-lor 3,662 135 22 11(1 Todd 276 441 1,217 176 889 198 24 226 691 800 1,381 243 285 1,823 1,285 5,720 1,306 204 177 487 621 ni Trigg 112 Trimble 1,500 ai3 Union 114 Warren 435 1,224 435 600 115 Washington Wayne 624 116 .117 We.bster 650 650 li8 Whitlev 1.9 Wolfe 1,000 10,601 1,000 8,001 120 Woodford 3,660 2,600 LOUISIANA. 1 The state... Acadia $2,481,819 $503,333 $320,019 $115,8,5.H .821,655 $41, 644 $402,956 .$870, 830 $18,971 $126,653 $353, 746 $18,374 $109,662 $226, 709 >> 60,393 39,411 36,003 62,068 35,319 56, 476 88, 760 209,301 10, 833 15,263 39,967 46,293 30, 412 47, 464 41,143 34, 733 23,909 25, 774 31,651 63,787 36, 601 18,776 64, 179 51,927 49.287 10,632 10,304 10,980 9,367 6,345 16,807 24,820 39,380 3,865 5,038 8.079 5,471 8,974 6,900 14,262 13,374 4,394 3,436 8,060 10, 163 7,630 2,282 16,948 8,326 11.258 8,052 4,385 4,716 6,370 3,292 4.300 11,845 15,932 996 861 6,924 3,403 4,370 3,200 5,172 4,233 2,986 3,418 4, .589 10,881 3,915 1,800 19,910 7,818 5,017 5, 584 1,.533 1,309 3,292 821 ; 3,200 6,000 6.731 41.5 1,680 677 1,3.57 1,500 2,884 2, 115 649 668 1,476 6,720 1,265 500 3,670 3,988 3,897 100 423 409 218 264 1,000 690 890 694 1, 252 1,174 1,703 1,030 500 1,200 3,111 250 268 953 1,025 350 1,660 351 164 681 672 610 60 1,167 300 10,287 2,810 1.571 3,115 10,866 12,000 16,806 46,043 1,005 1,767 10, 766 20, 792 0,712 3,600 4.571 3,444 1,629 7,064 2,131 4,687 5,797 5,200 7,630 4,448 6,334 24,768 14, 949 15,844 16,268 12, 706 17,383 26,000 67,898 4,303 7,267 10, 690 14,810 7,291 18, 781 11,846 7,801 13,312 10, 416 14,896 30.161 14,712 8,693 14,621 26,705 20, 932 286 63,400 1,382 13,268 48,750 3 Ascension Assumption Avoyelles 3,765 4 3.142 6, 573 593 3,i42 4,913 5 2.118 9.617 1.600 593 6 Bienville Bossier 2.286 8 Caddo 2. 400 2, 425 1 27.891 63, 125 11,304 51,821 Caldwell 10 n Cameron 45 471 16 200 650 98 195 106 100 1.860 8.491 456" 5,591 "'"i,"4i6" 2.900 12 Catahoula Claiborne 4,-.0 954 100 1,158 11,283 924 2,350 2.52 13 14 Concordia De Soto -. 2,568 952 2,558 16 962 16 East Baton Rouge East Carroll East Feliciana.... Franklin 1,035 1,067 17 IS 19 20 Grant 315 21 Iberia 800 977 9, 373 6.427 9.373 6,427 23 Iberville 1.148 ''3 Jackson f4 Jefferson 1.600 182 220 850 5,793 5.750 856' : 1 25 Lafayette Lafourche 421 1,029 40 5.793 'X 350 5,400 1 Interest payments included with payments of loans COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1095 AND RECEIPTS, BY COUNTIES: 1902— Continued. KEXTUCKY— Continued, PasTnents on account of princi- pal of pub- lic debt. $5, 107 4,407 2,702 6,376 51,000 1,780 6,000 7h'\ 1,915 '42,"3591 3,874 10,628 1,589 1,000 1,000 1,184 1,000 881 6,000 13,520 3,766 18,000 412 5,249 1,500 5,650 4,000 6,722 3,489 3,900 '2,' .566" RECEIPTS FROM GENERAL REVENUES. Total. $21,799 48,057 34, 575 13, 355 98,239 21,208 10,405 45,480 16,068 20, 769 46,807 19, 269 83, 543 46,168 36,014 64,564 29,313 51,723 10, 605 49,911 14,621 49,049 12, 764 49,010 15, 586 29,584 16,226 18,063 74,839 68,050 28,376 32, 491 19, 029 46, 186 33,607 20,004 63, 136 76,089 42,259 21, 652 43, 975 41,410 17,003 66. 040 Taxes. General property taxes. Speoial prop- erty and business taxes. 14,972 29,841 14, 473 5,283 78,962 6,415 1,776 30,878 2,606 2,829 34,540 3,631 56,658 27, 262 24, 237 21,843 19, 973 32,001 2,809 26,893 4,074 12,932 6,848 17,971 9,084 11,364 4,940 6,092 58,290 49, 721 12,603 24, 268 6,427 21,832 12, 494 9,734 43,291 46, 797 27,298 4,371 16,650 16,752 3,978 63.604 PoU taxes. Ho, 674 3,828 8,056 2,978 2,706 6,202 2,743 2,990 6,437 7,023 2,664 3,224 9,811 4,877 2,763 11,447 4,887 6,973 1,642 11,885 2,649 14,163 1,627 4,645 3,415 8,212 3,930 4,940 2,896 5,337 7,115 2,154 3,470 9,435 7,819 4,892 3,088 6,134 3,786 3,578 10,288 3,819 4,605 2,283 Liquor licenses. All other RECEIPTS FROM COMMEKtIAL REVENUES. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. [| Interest. jAU other. For schools. For other purposes. Receipts on account of princi- pal of pub- lic debt. 811,153 14, .388 11, 193 5,094 14,848 8,591 6,886 10, 568 8,025 10,880 j. 9,603 :. 12,414 i. 17,074 . 14,029 .. 8,815 I. 21,224 i 4,463 1. 12,749 6, 1.54 11,121 7,898 21,964 5,289 26, 362 3,087 10,018 7,. 3.56 1. 8,021 '. 13,610 . 12,992 I. 8,6.58 [. 5,869 . 9,1.32 I. 14,919 I- 13,294 '. 6,378 1. 16,696 !. 23,158 1. 11,176 '. 13,284 ,. 17,037 L 20,839 ,. 8,420 1. 10,063 . SlOO ,. $100 $853 'i,'733' $511 1,044 " "37" $2, 112 6,200 10,000 2,492 214 78 79 80 ■^1 82 83 84 85 1,000- 1,467 199 50 , 245 12 2,550 306 9,654 3.127 973 160 968 1,500 687 90 91 92 93 94 95 96 100 101 102 103 104 106 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 LOUISIAXA. $179, 352 82,699,080 $1,651,761 $291,347 $176,932 $98,743 $48, 408 $414,000 SI 1.7.50 ,S6. 139 S32, 295 S473 S(31 822 $313,661 10,049 86,244 35,348 42;2iS 69, 134 40,609 43, 847 97, 484 215,865 13,026 16, 130 37, 343 47,704 32,216 46,705 53, 127 40,425 24,990 26, 157 34, 410 64, 311 43,071 22,578 66, 575 66,722 50,945 60,435 22,341 26,366 34, 908 20,742 24, 654 74, 187 173, 925 7,660 3,677 1,876 2,057 7,458 12,029 6, .376 6,762 4,903 1,507 594 10,701 17,082 7,313 2,406 2,098 3,144 2,627 7,221 1,300 5,599 1,634 6,329 1,765 2,376 7,811 2,611 2.200 2,113 7,279 : 2,508 4, 134 , 4,080 870 1,728 8.36 2,737 250 185 460 1,754 1,390 1.150 1.577 1,663 838 1,051 1,500 736 1,414 696 1,906 1,293 3,316 1,182 136 268 1,468 389 540 2,. 540 2,334 270 88 182" 19 2,813 805 ; 2,556 466 350 2,794 2,393 626' 548 849 ' 635 10,659 ' i .501 64. 61 7 „ 5,987 7,186 302 125 5,087 4.697 5.687 4,697 3 4,237 14,164 703 12,983 60", 13,000 4 11,186 i 1 44 . 6.5.59 ' ' 20 - 5 6 10, 460 9,410 89 9,670 """'i,"674" 424 176 9,670 ' "i."674" 424 16,236 86,891 1 4,750 6,350 1.661 44, 447 1,000 14,008 1 11,606 i 1,678 ' ' 2,684 .50 9 10 12,529 21,075 18, 822 12,524 30,089 36,219 12,423 15,183 13, 751 22,688 36,517 26, 475 12,296 45, 453 31,259 25,051 176 11 5,117 9,S64 7,720 10, 247 8,000 I'' 13 3,2.50 """6,606" 13, 750 20 20 14 15 12,315 4,348 1,838 630 13,542 9,992 36S 7,283 6,900 5,822 3,784 6, 128 14, 169 7,048 3,631 145 _ . ' ll ._ , , . 1.54 8:ff 8.37 18 19 ww-y-W.' 446" 1 468 458 20 4,457 6,500 14,113 91 j 22 15 1,643 .50 16 1.643 50 4,263 93 1,666 6.150 3,250 5,014 12,302 10,862 1,646 145 2 349 ! 1.500 21 4.560 297 26 1096 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS LOUISIANA— Continued. COUNTY OK PARISH. PAYMENTS FOR EXPENSES. PAYMENTS FOR OUTLAYS. Total. General govern- ment. Courts. Jails. Boards of health. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads and bridges. AU other. 97 Lincoln .847,111 Livingston 19,228 Madison ; 27,990 Morehouse .53.739 Natchitoches 69.160 $8,928 3,141 7,834 6,620 14,049 $6, 498 2,450 3,743 4,064 8,836 81,072 400 888 1,757 4,626 S401 81,200 350 794 1,597 1,100 $7,010 7,000 4,877 8,720 7,121 $14,509 5,887 9,529 21,200 23,490 S8, 493 $41,879 $829 $41,050 i ?8 29 326 424 386 1 ,30 9,357 7,623 1' 1 ■ i 31 $2,029 1 ' .32 1 , 1 ,33 Ouachita 44,550 Plaquemines 33, 569 Pointe Coupee .... 39, 083 Rapides ; . . . 72, 948 Red River 20,991 Richland 27,204 Sabine 37,796 St. Bernard ' 17,504 St. Charles : 19,798 St. Helena ' 16,934 St. James 24,o23 St. John the ' 21,602 Baptist. St. Landry 87,231 St. Martin 33,831 St. Mary 64,648 St. Tammany 27,053 TanenT^flhoa 51.240 10, 182 10,846 9,145 19,943 4,646 5,582 6,176 6,702 6,671 1,975 6,987 7,106 19,414 6,692 16,228 3,931 10,794 12,433 10,342 6,051 8,875 23,997 3,628 5,879 11,717 3,922 5,745 11,168 4,249 3,560 6,481 8,115 2,284 1,920 3,200 ,3,500 4,411 1,648 2,911 2,746 18,399 8,064 12,610 4,756 6,211 6,437 11,413 2,736 9,633 5,600 3,956 3,968 4,406 1,180 2,663 2,999 636 2,550 872 710 920 840 1,800 1,877 790 690 1,069 184 4,376 3,333 3,051 1,362 3,880 2,364 2,686 1,162 1,626 1,700 1,203 2,129 1,651 166 1,229 1,497 102 500 419 5,257 150 1,614 684 161 13,328 11, 123 3,469 7,613 1,011 8.998 2,114 1,250 2,042 7,127 4,241 2 320 14,339 4,306 18,636 31,250 10,081 9,436 12, 765 3,875 4,452 5,259 8.816 7 720 200 4,607 1 4,607 ; .34 1 .^5 .................. 14,231 8.722 $6,938 7,293 8,722 .36 60 37 1,899 428 648 300 86 235 77 166 1,432 530 1.008 60 1,036 87 1,028 750 1 3S 350 350 39 150 1,796 1 9,148 40 1 1 41 1 1,446 1 1 4? 477 477 43 46 525 462 100 1,298 403 376 837 . 44 1,626 21,515 4,822 7,268 6,822 1,526 45 9,527 ; 31,774 1,660 1 13,462 3,629 26,541 5,966 10.196 1,847 21,515 4fl 4,822 7,258 928 47 283 399 300 1,741 126 4R 5.894 49 14,713 2,133 2,061 12,300 6,123 3,000 9,698 10, 759 5,930 4.686 2.481 8,172 15,306 13, 968 14,625 13,075 25, 543 14, 165 8.000 18, 414 8,438 1,486 7,475 10,889 50 1 Tenlas ' 40,936 369 242 2,404 400 400 51 1 Terrebonne 42,423 52 ! Union ' .36.073 37,068 19, 821 1,813 1,068 36,000 5,793 1,813 ^3 Vermilion \ 51,800 Vernon ; 64,724 Washington 26,527 Webster 41,854 We.ist H.qtoTi .33.192 14,028 54 100 17 158 100 44' 24 1.000 25 547 950 210 227 431 15. 172 55 56 3,008 350 2 65H Rouge. 5.S West Carroll ' 11.550 1 69 West Feliciana....! 20.627 763 9,216 60 Winn 44, (iSl 265 539 539 ; Androscoggin Aroostook Cumberland . . . Franklin Hancock- . Kennebec. Knox Lincoln-. - Oxford Penobscot . . Piscataquis. Sagadahoc. Somerset Waldo Washington . York 48,857 62,313 87,975 19, 225 27,364 62,930 24.601 10.724 23. 462 (ili,407 19.300 16,079 25, 439 11,421 46, 292 42, 193 $181,607 1 $232,863 14,741 11,903 18,940 5,938 8,530 18, 683 10,838 3,515 7,802 21,386 6,305 6, 434 8,206 4,555 8,314 25,517 22, 403 17, 470 41,364 7,889 16, 435 27,001 9,672 6,011 8,613 27,677 9,090 6,339 10, 508 6, 666 11,834 5,832 $88,384 9,083 3,766 21,176 922 ' 1,518 14, 292 2,616 1,906 2,763 8,381 1,187 1,983 2,963 1,201 6,187 9,. 540 826.473 ; : $65,928 4,557 '• 5,285 4,476 1,284 1,185 1,007 1,981 3,162 '"777 .1 1,752 . 24,617 1,210 1,452 1,676 292 3,099 7,956 737 1,154 600 20, 180 1,304 $327 $58, 201 52,843 ?.55.3.58 5,980 50,077 890 , 6,090 50.077 1,303 ""igi" 1,303 MARYLAIVi^D. 1 The state . . Allegany Anne Arundel Baltimore Calvert .?2, 693, 055 $482,523 $313, 165 $48, 681 $34,218 $248, 248 $699,897 $711,315 $110,682 $44,326 $60,894 $28,928 $22,064 $9,902 2 246,838 170, 455 595,047 20, 134 44,265 96,7.59 113,727 42, 284 78, 658 26, 871 27,005 166,976 4,193 6, 541 16, 314 16,836 7,899 9.274 34, 948 19,736 29, 466 5,672 6,882 12,554 7,784 8,716 11,998 4,281 2,909 6,923 139 690 1,001 1,576 1,506 1,458 7,239 1,110 5,694 262 307 332 821 282 1,172 29, 673 10,112 26,082 2,274 3,928 12, 437 7,922 6,916 9,505 52, 945 67,067 177,012 4,000 9,770 18, 417 39,251 11,791 28, 891 62,0.50 28,266 175,000 3,469 13,000 33,000 37,000 4,512 12,209 20,428 12,621 300 125 2,118 1,624 1,342 1,485 1,676 8,403 1,640 7,694 1 3 "i 1 4 26,315 1,800 25,000 315 5 1,800 6 Caroline 1,023 2,080 1,196 178 2,475 591 591 s Cecil 10 Dorchester 1 Under city government. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1097 LOUISIANA— Continued. Payments on account of princi- pal of pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENtJES. Receipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from ottier civil divisions. Ail other. Total. Interest. All other. General property taxes. Special erty and business taxes. Poll taxes. Liquor licenses. All other licenses. $959 627 1,290 1,742 2,658 For schools. For other purposes. $4,460 $45,562 20,614 33,088 51,430 76,831 »30,861 10, 184 12,668 25, 107 51,777 17,961 6,208 4,232 9,804 3,576 $784 125 65 1,023 2,202 $5,007 3,170 8,233 8,129 11,618 $27 $27 $44,500 27 $300 6,600 5,625 5,000 28 ■ isi 2 20 161 2 20 29 , 1 30 10,000 31 I 3? 60.051 34,712 54, 546 76, 986 18,284 25,884 34,403 17,748 24,068 20, 476 30, 476 23,950 105,811 46,784 71,999 32, 134 67,945 44.181 41,733 43, 065 62,366 68,714 31,978 44, 239 29,078 11,889 24,637 56,204 31,693 23, 112 17,018 52,063 9,242 14, 369 26,837 12, 561 18, 121 10,762 18, 389 17,568 54,739 22,519 44,969 22,047 36,697 16,251 24,292 19,267 41,940 58,528 18,503 19,342 14,705 6,240 11,323 41,916 5,282 3,643 3,109 5,868 1,693 6,087 2,226 954 572 6,247 1,367 697 10,672 7,221 3,438 2,170 11.800 5,652 3,036 13, 784 2,614 1,282 ^ 8,809 12,119 1,262 4,000 881 8.873 1,500 1,440 18, 898 1,969 2,070 977 3,141 3,023 1.548 796 545 578 661 140 976 370 12,676 1,063 2,146 1,120 1,682 1,405 2,340 1,803 1,707 460 287 832 1,485 211 1,080 1,138 1,649 24 731 657 1,121 122 699 7,857 5,606 11,049 13, 426 4,680 4,521 6,096 2,955 2,065 3,200 4,809 2,962 18, 373 8,618 11,933 4, .300 6,239 11,137 7,724 6,884 11,262 2,451 3,461 8,464 3,610 1,309 4.453 3,893 ! 238 252 238 252 33 $10 34 ,^5 324 176 324 176 .36 634 37 .38 2,616 35 32 12 35 32 12 500 .39 700 2,050 40 115 640 1,138 1,323 3,628 2,655 6,166 1,986 9.807 1.808 1,500 556 115 310 36 451 462 576 1,283 1,621 836 698 1,327 283 1,003 918 3,482 597 29 43 12 606 41 . 42 4,120 2,317 9,000 7,011 8,804 1,200 500 9,000 3,612 43 44 11,000 45 46 333 14 406 90 90 4,876 234 11,600 47 48 49 .m 31 832 832 51 36,000 .i2 3,007 4,015 6,000 546 ,n3 8 8 M 3,921 .338 338 7,529 100 6,900 57 .58 464 2,071 447 447 .59 384 60 1 $102,628 $683,262 $484,425 1 $206 $196, 164 $3,458 $41,365 $10,626 $30,729 $30,220 1 6,700 18,000 22,318 61, 147 76, 232 112, 381 17,883 23,416 76,943 19, 722 10,643 26,832 73,083 14,643 20,426 31,918 22,768 47, 553 48,763 39,029 ' 5 10 65 15 5 10 25 10 10 5 15 22, 034 79 30 2,683 80 8,240 4.163 6,417 96 215 4,870 53 179 179 10.402 693 3,434 1,178 96 216 761 7,547 719 i 5,239 ? 67,237 8,966 3 80,835 28,808 3,579 7 383 816 ! 4 14,209 1 5 16,028 6 6,897 1,374 29,771 i 46,160 3,079 1,192 3,689 25,956 2,237 5,207 12, 666 5,613 12 4,109 53 179 179 7,278 4,391 1,125 1 177 9,500 7 16,618 1 8 9,341 q 9,336 14,000 23, 124 9 525 10 46, 697 3,124 11 12,391 2,763 1 690 2,439 1,478 i 51 7,000 12 473 11,071 1,459 16,216 14 24 1,059 2,840 337 259 2,056 882 177 2,840 337 16 2,056 13 19,233 1 6 14 17,131 .. It 43,032 io 25 4,511 14, 105 243 16 11,000 34,633 17 1 i MARYLAND. $898,043 $2,705,803 $2,678,431 $33,007 $56, 122 $2, 394 $9,877 $26,972 $74,673 $10,599 $64,074 $714,841 1 374,000 65,262 254, 404 171,844 620, 119 23,394 47,667 75, 167 118.242 41.599 81,335 244,094 168,945 671,409 23,242 46,669 71,298 115,662 38,833 78,738 1,470 1,100 2,261 2,464 1,6.30 1,801 73 219 229 25 355 4,115 169 1,843 167 4,905 9,565 1 167 4,642 4,672 388, 382 69, 425 8,205 o 263 4,893 3 45,066 4 600 3,123 400 19.000 .17,000 28,783 79 700 2,650 1,866 411 2,432 5 9 80 980 546 491 21,224 491 21,179 6 46 7 145 11,500 17,023 24,050 2,000 9 44 121 1,690 1,690 10 1098 WEALTH; DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS MARYLAND— Continued. Frederick Garrett Harford Howard Kent Montgomery . . Prince Georges Queen Annes. . St. Marys Somerset Talbot Washington . . . Wicomico Worcester Total. S198. 362 67, 494 142,764 73, 846 92,035 117,356 105, 466 74,723 29,396 46,596 68,474 165, 676 51,376 51,326 PAYMENTS FOR EXPENSES. General govern- ! Courts, ment. $35. 140 13. .599 20.948 11.386 13.263 19, 369 17, 148 10,014 5,655 7,782 12, 220 21,844 , 6,103 7,243 S18.134 9, 192 18. 969 13,588 I 12,315 15,081 14 1)62 10'263 ' 7, 502 14,326 16.324 8.420 6,339 $2, 964 982 696 2,908 2.912 272 2.323 2,259 520 394 2,473 5,147 2,919 1,440 Boards oJ health. S2,001 784 1,204 805 2,060 719 672 658 102 617 441 4,288 1,483 1,165 Charities Roads and . tjridges. $48. 110 1,632 11,737 8,387 6,214 10,368 8,884 4,240 4,337 5,051 6,308 14, 198 6,628 4,40o $30, 447 19, 647 43,856 21,404 26,199 31,166 27,504 17,226 6,934 9,064 14,071 21, 341 11,690 11,218 $47,500 19,000 44,600 14,000 18.577 36.509 27, 105 28,000 3,756 8,800 16. 212 50,351 12,000 17,500 Inter- est. $12, 730 58 1,304 8,173 2,020 4,750 415 1,615 3,559 1,973 30,043 1,423 1,000 All other. 81,346 2,658 796 64 2,322 2,852 2,118 1,648 175 1,344 450 2,140 810 1,015 PAYMENTS FOR OUTLAYS, Total. $12,411 3,866 2,997 6,812 '7,647 Schools $3,928 Roads and bridges. $8. 483 All other. 3,866 2,997 ! 5.812 MASSACHUSETTS. 1 Tho fltfltp 52,221,649 $451,567 $794,623 $508, 103 $1,806 $5, 514 $141,575 1 $149, 879 $132,425 $36, 157 $361,218 , $189,944 $171,274 34,817 106,914 309, 771 9,674 307, 625 31,278 164, 352 60,050 597,286 5,098 , 161,851 102, 620 6,339 26,293 40, 315 2,592 64, 461 5,203 39, 206 19,877 78.3.36 1,523 55.389 19,995 16.629 31.484 86.669 3.099 107, 797 3,843 52, 066 14,862 263, 560 1,436 62,978 .56, 466 3,848 26,618 87,203 488 72, 634 6,623 35, 249 9,280 170,831 79 22,766 18, 163 4,664 11,102 29,323 2,'585 24,727 9,669 15, 897 9,326 3,207 4,987 19, 353 493 17,096 2.878 11,989 5,276 38.284 235 17.106 170 3,939 41,608 331 12.002 1,009 9,956 1,440 44,558 60 1.491 320 16.928 11.791 71 232.169 25.039 2.283 669 46. 504 6 16. 573 8, 866 320 556 16, 372 71 108.863 24,804 2,283 5,300 3,857 5 86 8,784 3,153 90 45 123, 306 235 3 TTamnHpn 669 10 Middlesex Nantucket Norfolk 1,716 39, 476 7.028 169 1,657 5 12 2,276 2,324 1,347 16, 532 1,041 6,673 ; 6,313 2.653 14 15 Suffolk - Worcester 331,314 92.048 93, 757 65,431 27.053 28.976 12,813 21,236 1'. MICHIGAN. 1 The state... $4,580,604 2 Alcona . . 3 Alger... 4 ^Ulegan . 5 Alpena . 6 Antrim . 7 Arenac . 9 Barry . 10 Bay..-. 11 Benzie . 12 Berrien . . . . 13 ' Branch 14 Calhoun... 15 I Cass 16 Charlevoi.x. 17 Cheboygan . 18 Chippewa.. 19 Clare 20 Clinton 21 Crawford... 22 Delta 23 Dickinson. 24 I Eaton 25 I Emmet 26 Genesee . . . Gladwin Gogebic Grand Traverse . Gratiot Hillsdale Houghton . Huron Ingham... Ionia Iosco 11,725 32,232 43,063 40, 239 22, 766 15,050 21,095 42, 636 154,793 16,502 54.476 ,58.. 331 72,995 27,964 17,004 35, 652 67, 752 .33,757 20,946 14,301 82, 322 54, 664 .56,061 24, 376 90,609 16, 136 52,429 22, 334 83, 129 .38, 577 129,2.58 19, .507 m, 096 .37,009 27,477 $2,184,884 6,351 22,040 25. 059 19,511 13, 132 7,720 9,197 28, 367 50,616 6,802 36, 426 37,767 43, 169 17,653 978 20, 132 25, .307 27, 178 9,977 10,256 35.. 347 21,. 538 44,875 9,261 39. 060 6,669 17,939 8,026 66, 228 17,880 42, 879 10,871 43.664 23, 126 19. .532 $672,712 $181,777 .$185,762 , $960,966 694 3,938 2,943 4,092 2,992 1,878 2,2.52 3,006 8,062 3,093 6, 393 3,697 3,944 3,535 2,947 5,606 311 2,027 1,090 2,206 2,075 2,404 7,099 8,366 1,170 7, 928 4,261 4,265 4,701 16, 354 2,152 3,680 3,900 1,424 600 987 3,197 186 1,017 2,976 114 1,240 3, 278 1,894 1,297 652 3,245 30, 172 1,250 1,666 98 640 500 206 1,875 5,344 1,037 38 783 1,665 1,947 622 1,255 522 266 5, 1.50 264 4, 695 1,802 2,803 3,038 2,160 4,617 116 1,061 3,063 9,691 663 4,628 4,630 11,777 74 999 990 2.573 2,160 13,676 7.591 6.330 127 4,346 6.574 11.590 3,520 9,366 11,933 332,874 $146,009 $89,440 , 8769.168 24.951 3, 561 8,169 7,613 6,794 2,068 8, 386 852 21,078 17,028 6,364 4,120 22, 098 2,622 14,210 3,102 10, 232 11,990 50, 409 3,622 8,608 7,024 3,433 9.451 2,898 1,260 275 63 62 67 627 93 158 229 86 145 87 149 481 276 318 19 95 940 241 554 642 761 381 100 1,344 432 295 150 35 600 745 5.000 120 1,000 1,240 146 676 9.321 250 1.143 1,346 83 189 647 1,684 1,305 1,360 950 1,800 1,167 495 243 152 924 1,809 5, 933 8, 039 3.876 1.469 13. 603 269 1.911 52 1.521 391 224 1.582 74 20.101 2,409 448 6 196 2,886 3.59 .512 7. 246 15. 540 10.331 13.973 3.083 63,119 8, .386 23,636 9, 854 6,828 $16, 580 1,809 5,933 21.024 7.245 15.540 10. 331 13.973 3.083 S.386 23,636 9,854 5.828 1 County payments for schools include certain payments for libraries. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1099 MARYLAND— Contimierl. Payments on account of princi- pal of pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COM REVENUES MERCIAL All Other. Receipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. 819,912 Interest. 8477 General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. other licenses. For schools. For other purposes. 54, 375 S202.411 73. 953 123,283 70, 010 76,506 123. 264 116,537 81,094 31.881 53, 496 71,049 141,106 61,832 56, 620 S180.038 71,005 133,027 67, 274 74,339 118,214 116,411 78, 492 30,072 52,378 68,609 134,313 50, 971 55, 449 SS, 767 S13,606 92 856 600 669 325 $19,435 »2,365 11 1,734 S62 12 12,. 500 4,406 85. ,595 2.500 253 2.000 810 33. 730 7.000 217. 417 18.140 1.259 .S400 3,031 1,420 991 2,069 3,031 1,430 900 1,959 25.500 24. 550 98.200 n 2,122 1,498 3,479 84 1,568 14 14 85- 110 15 1,246 42 16 17 306 728 486 104 1,578 1,313 5,007 590 3.30 486 104 1,578 1,007 487 590 230 18 $1,774 35 12 516 1,091 19 19 i.ioo 28.073 4,000 6,010 17,552 ■'O 1.534 390 665 119 69 306 4,520 21 ii7 723 1,102 5,031 33 , Tj ''•1 MASSACHUSETTS. $1,011,400 $2,293,595 $2,061,945 ' .«1S6 663 $43. 765 $1,222 $289,997 $11, 922 $278, 076 $1,231,798 1 11,900 58, .500 240.000 6,000 250,000 4,000 1.50,000 20,000 61,000 43,423 138, 639 338, 279 9,368 289,. 507 54,606 167,288 68,928 611,474 4,725 162,091 107,937 39,500 115, 464 305,054 8,800 3 239 684 3,526 9,860 42,397 1,053 33,788 7,045 25, 474 5,358 98,993 298 18,651 12, 106 j 37 196 1,129 2,499 9,664 41,168 1,053 30,354 6,896 31,766 4,815 97,597 298 18,116 11,830 11,000 48,500 200, 594 6,000 660. ,5.58 2 9 600 1,390 1,872 73 175 103 3 31,260 4 i 495 5 358,000 49,230 150,000 60,850 21,475 9,937 .375 4,252 1,541 9.255 23 3,019 3,303 95 77 2,434 149 3,708 543 1,396 6 4, 924 1 7 .. .. 1 13.036 [ 130,660 10,000 8 6,535 2 300 9 560,130 4,500 140, 417 90, 000 41 789 10 202 15,000 55,000 ' 18 534 121 340 535 276 20, 146 45,000 1 1 14 294 13 1 140,000 319,340 280,000 ! .31.290 8,041 9 33,648 1,529 32,019 100,000 1 1 MICHIGAX. $653 798 S4. 707. 094 $3, 667, 220 $929,324 ' $88,562 1 $21 988 $5.36,499 $8,917 1 $537,583 .8691,504 1 12,928 29,650 53, 809 41,645 18,603 11,715 36,361 29,496 196, 890 19,653 80, 360 64,977 82.680 41,179 16, 786 39, 072 46, 264 24,291 37, 898 14,864 60, 005 45,996 41,203 37,613 73,063 37,673 60, 198 34,684 112,801 50, i32 138,233 29,294 92, 901 ,39.378 27,217 11,928 28,779 43,505 32,766 12,585 8,217 26, 143 25,206 149,367 14,591 63, 379 47,488 48, 197 35,643 16,409 38,676 45, .534 21,535 31,755 11,711 59, 431 1.000 i 37 211 6.623 1,655 1,558 5,2S1 215 4,272 3.278 65 750 16, 675 13, 673 1,511 206 213 9,526 7,729 13, 338 113 14,039 216 14,833 15 20, 455 1.242 2fl3 l.:i65 2.925 1.944 33. .570 11.7.50 9.948 901 37 9 6,000 610 ( ' 261 311 5,000 s 5, 458 8,682 6,770 4,370 i 150 248 476 6, 623 18, 600 1,000 1,000 11 11,405 18,9.50 4,000 30,000 4,791 58 1 655 21,500 1 568 ' 3,2.59 i 229 10 5,281 2,000 7 1 118 215 8 3,750 43,762 4,641 16,908 6,866 33, 756 4,875 265 274 4 272 21,716 ' q 1 2,607 i . 1 1.2.54 3, 278 in 431 65 4,000 13,000 8, 313 1 414 659 760 l' 623 ' 16,675 n 728 600 13, 673 14 8 294 161 1 511 15 377 ; 206 ro 9,705 683 1 740 8 213 17 i 9,526 IS 2.729 5,449 3,970 27 573 7,729 19 121 78 • 60 13,278 113 ''O 2,000 4,000 2,646 4,000 8,000 876 4,570 7,267 3,000 : 105 '1 .505 69 14, 039 15,000 1,775 1 18,000 1 10,156 1 00 45,083 37,755 20,573 59, 781 35,403 49,592 17,076 105,857 47, 733 130,959 19, 330 67,652 39, 146 22,716 914 I 216 o'i 1 1,005 2.443 1 14,833 ■'4 5.770 10,669 1,875 1,270 2,433 1 15 ■'5 180 20, 4.55 % .394 603 1,242 '7 3 293 1,175 OS 7,519 6,188 1,9.39 1 ,89 . 77 7.56 204 1,161 2, 925 38,000 7,770 6,333 30 23,785 1.654 409 ....' 7.153 51 1 121 1,944 9,, 861 13,574 9,. 595 3, 875 213 23, 570 33 71.. 500 26.. 500 10.666 333 030 2 009 11 760 41,400 29,800 4,000 ''l 304 9,948 7 901 ,36 2 Data included witb those for the city of Boston. 1100 WEALTH, DEBT, AND TAXATION. Table li 1 .—PRINCIPAL COUNTY PAYMENTS MICHIGAN —Continued. COUNTY. PAYMENTS FOB EXPENSES. PAYMENTS FOE OUTLAYS. Total. 337,868 39,010 90,480 78, 781 18,851 223, 282 9,844 9,514 34,899 19,399 50,352 31,630 14,423 22,270 29,005 52.836 97,006 38,379 25,825 66,331 18,060 25,786 36, 759 60,-646 13,602 92,977 20,806 65,223 17, 866 17,000 37,226 15,445 7,049 23, 983 43,993 14, 462 11,765 217,019 69, 232 60,328 27, 178 36, 443 53,719 28,709 59,786 64,385 837,822 28,411 General govern- ment. Courts. SI, 924 876 8,299 2,979 2,341 36,460 1,052 1,779 1,376 2,385 11,612 2,080 2.412 5,418 553 6,779 10, 756 2,213 5,361 4,696 2,140 1,949 5,012 1,425 673 6,608 4,096 5,776 3,054 1,500 4,283 4,371 483 1,622 5,222 1,000 2,300 23,470 9,300 1,979 3,267 2,420 3,969 2,467 4,720 10,260 204, 489 2,073 Jails. Boards of health. Charities Boads and bridges. Schools. Inter- est. All other. Total. Schools Roads and bridges. All other. 37 Iron $18,411 23,839 67,932 56,217 8,586 123, 596 5,679 3,851 21,490 9,250 23, 273 20,305 3,831 7,113 18, 649 12,635 28,015 10,510 5,742 17,248 10, 118 20,820 23, 493 42,933 10,468 26,119 7,434 36,305 5,227 9,992 17,936 4,018 4,618 15, 643 20,735 6,710 6,716 101,085 24, .326 30,302 15,272 22, 134 32,812 17,456 30, 792 28,469 287.910 17,649 $1,117 2,081 643 $3,587 2,992 59 4,831 2 2,172 1,980 296 92 230 $3,406 8,926 12,854 13, 195 3,004 33,890 846 2,772 11,565 6,080 14,287 4,482 1,970 2,116 9,521 16,746 46,335 6,302 6,773 18,716 1,821 1,514 6,919 9,079 1,8.39 18,462 6,488 22, 936 5,161 3,058 9,406 5,646 722 2,285 5,768 2,368 1,059 13,971 29,605 9.724 6,686 6,162 12,912 8.019 16, 656 10.098 187.983 4,969 $3,668 132 $672 166 199 190 168 492 145 125 187 627 1,180 179 362 715 282 731 1,662 915 1,295 1,.314 262 556 124 110 22 636 95 106 151 $6,083 38 Isabella 1 39 Jackson 328 663 $166 1,706 37 1 40 Kalamazoo Kalkaska 41 823 17,374 242 612 47 729 3,891 8,703 $1,914 81,914 42 Kent 694 43 Keweenaw Lake 1 44 lis' 155' 80 29 58 "■4,'429' 76 204 45 Lapeer 7,346 , S7 :UK 46 Leelanau 40 ^ ■ '■• -— j 47 Lenawee 12,801 12,801 48 Livingston Luce 4« 214 1,640 2.973 4,092 2,586 350 1,839 1,839 .50 Mackinac 622 , 61 Macomb • .52 Manistee 3,125 4,981 2. 621 1,501 2,717 186 353 354 2,268 410 12,733 1,296 838 4,008 11,930 2,369 16. 109 630 6,253 636 600 53 53 Marquette Mason Mecosta 16, 166 2,744 1 16, 166 2,744 64 700 350 2.577 1,846 9 287 ) .55 3,886 12,812 1,051 94 1 66 Menominee Midland 6,627 6,627 .67 .58 Missaukee Monroe .59 103 754 ii,676 11,670 60 Montcalm Montmorency Muskegon Newaygo 4,740 4 6,368 1,274 1 61 196 6,926 36 79 : 1 62 16,841 305 87 21 1,339 j 13,230 : 6,546 13,230 6,546 63 64 Oakland 66 Oceana 1,637 1,160 1,847 764 798 850 3,077 162 200 2,998 1,897 2,600 214 499 5,306 5,306 66 Ogemaw 450 67 Ontonagon Osceola 678 421 27 44 200 34 16 2,048 228 306 134 63 292 327 130 206 3.273 1 458 ; 68 34 676 30 69 Oscoda 323 ! 70 Otsego 992 5,921 360 1,100 13,403 4,666 2,224 1,268 1,914 233 133 4,001 3,814 32, 621 1,214 499 ; 1 71 4,250 72 Presque Isle Roscommon Saginaw 1,500 350 1.250 73 74 61, 103 l'i89 2 5,713 8 75 St. Clair 1,206 80 543 3,000 108 177 2,631 6,030 9,131 1,685 13,627 13, 627 76 St. Joseph Sanilac 77 46,839 13, 676 16,911 27,166 47,430 45.839 13,675 16,911 27,166 47.430 "296,'245' 78 Schoolcraft Shiawassee Tuscola 760 2,450 66 747 79 943 64 110 5.518 24.916 302 80 81 Van Buren j 83 Wayne 1,000 61 86,500 295, 246 Wexford MINNESOTA. The state. Aitkin - - . Anoka Becker.. - Beltrami. Benton... Bigstone . . . Blue Earth. Brown Carlton Carver 12 Cass 13 Chippewa. Chisago . . . Clay , Cook Cottonwood. Crow Wing.. Dakota Dodge Douglas $3,248,571 24, 794 37,285 30, 612 70, 143 19,«134 18, 505 58, 805 34, 659 17, 893 22,713 31,758 18,818 17, 108 44,301 10, 210 23,404 40, 781 33, 150 15,950 23,074 $1,102,690 13, 060 8, 2.56 10, 294 17.057 7,563 6,236 16, 629 12,683 5,028 7,952 13, 472 6,619 6,942 16,378 5,243 10,993 9,923 10,886 6,097 9,501 $770,1.56 $131,997 2,960 6, 470 4,630 11,885 3.719 4,268 12, 104 6, 684 5, 039 5,095 3,990 6,484 2,957 11,658 737 6,875 4,107 8,273 3,845 6, 438 987 30 609 8,841 832 2,400 1,830 387 1,284 2, .577 323 687 2,729 .53 1,013 2,429 1,744 840 969 $104, 462 575 6,817 373 1, 4.55 1,395 2,677 78 2,053 2,410 100 188 1,733 7 1,721 528 1,070 671 399 1,656 7,114 8,045 8,748 2,103 1,865 9,928 5,358 2,741 257 2,936 2,436 4,991 147 1,638 1,396 3,899 4,346 2,603 5300,942 $180,203 .$315,096 920 7,459 268 6,398 660 3 9,128 1,841 3,633 314 691 77 4,124 311 123 3,306 1,952 2,050 2,156 4,666 1,471 4,768 2,635 1,254 3,567 3,524 1,662 2,361 1,823 1,038 1,026 1,730 1,139 1,034 2,089 3,840 1,071 3,003 1,943 2,924 4,720 5,629 2,193 2,243 1,750 43 2,751 6 4,236 1,097 5, 470 1,052 14,500 1,040 91 78 $17, 720 349 1,844 19 307 72 30 240 332 30 249 732 636 2,646 4,080 65, 132 10, 477 36,433 6,007 'i,'968' 3,773 3,883 960 10,586 150 $140,273 2,646 4,080 2,826 3,346 960 10,585 150 $469. 125 50, 867 10, 477 35, 504 947 537 1 Report for Macomb county imperfect, due to defalcation of treasurer. 2,917 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES; 1902— Continued. 1101 MICHIGAX— Continued. Payments on account of princi- pal of pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. j Receipts on account of princi- pal of pub- lie deot. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. I Interest. 1 All other. General property taxes. Special eixy and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. $8,132 $42,564 30,956 69,782 73,081 19, 921 190,079 8,584 9,568 35,605 10, 131 55, 139 23, 373 20,575 34, 612 48,567 68,877 110,284 44,748 19,280 73, 409 24,589 23,884 39,146 42,098 16, 709 96, 499 28, 155 54, 994 29, 280 15, 308 36,765 19, 324 7,167 19,356 49,817 12,922 11,931 219, 173 90, 579 54, 343 41,088 40,030 60,094 34, 448 64, 069 68, 703 774,076 24,012 $41,653 26, 952 43, 445 58,001 17,772 130,294 8,061 8,283 29,888 7,086 44, 861 17,280 20,247 34,267 27, 321 44,625 109,019 39, 311 14,038 72,911 22, 956 22, 155 26,748 36,657 14, 692 79,826 25,369 40, 756 26, 4.34 12,950 36,621 14,880 6,774 16,219 39,302 5,955 11,129 189, 795 60,956 45,527 33, 682 39,409 47,183 26, 360 63, 203 43,600 414, 800 $816 126 1.363 648 399 4,258 374 89 224 137 1,033 1,912 229 345 473 623 1,265 244 409 161 139 $95 1 $217 1,909 5,879 5,445 $217 1,909 5,879 6,446 $777 V 33,878 24,036 ?^ 7,500 40.000 939 416 22,500 40,000 V 14,016 1,7.50 54, 454 ¥ 1 41 22,500 1 i 1,073 149 21,457 8 142 8,458 1,276 13, 108 3,737 80 30 1,508 1,077 827 2,678 533 403 645 161 14,788 782 68 1,692 923 3,785 1,7.55 $661 20,796 8 142 8,458 1,275 13, 108 3,737 80 30 1,508 1,077 827 2,678 501 403 645 161 14,788 782 68 1,668 833 3,785 1,755 60,000 286 4; i,i96 5,. 383 2,908 9,245 4,167 8,000 1 110 9,392 7,600 4^ /\f 1 i6,6o6 1,076 4,763 14 99 15,000 4^ If 1,161 5r 20, 773 13,729 51 3,822 8,000 6,000 3,364 2,000 5*5 4,929 4,271 264 662 337 ^-l 32 5*1 8,722 6,259 5H 2,000 7,183 11,500 1,494 1 57 1,729 5H 12, 254 5,136 2,000 16, 182 2,625 12,887 2,250 1,908 144 405 17 11,500 13,000 5n 60 7,000 2,000 10, 461 486 161 6 124 90 61 1,280 505 71 91 26,394 64 1 6*1 224 ' 1 236 2,500 122 319 I 22 234 1,649 12 983 1,165 234 1,649 12 983 1,165 67 4,126 250 2,292 8,736 6.928 742 27,538 25,779 7,229 7.384 68 5 814 1,714 128 69 31 ; 65 39 60 489 SO 1.317 22 7 477 169 10,000 71 300 10,000 8 6,480 14, 867 5,896 51,433 68 14,551 26,612 515 7,780 119,636 848 8 6,480 14,867 5,896 61,433 68 14,551 26,612 615 7,593 112,077 848 985 73 74 75 76 i,:bi 3,794 270 13, 776 10,240 4,000 38,323 5,000 34,500 4,807 113, 683 614 749 378 866 804 7S 11,685 7,541 37,475 5,000 64,000 «0 21,517 339, 747 6,188 2,782 2,496 i87 7,559 Sjl 17,033 1.025 103, 144 83 16, 799 ^'1 MINNESOTA. $600,848 $3,383,268 25,429 34,204 36,244 44,626 21,621 16,270 66,862 39,169 23,378 24,509 34,867 24,393 14,695 43,2.56 12,397 19,999 41,050 44,816 18,308 26,975 $3,180,017 23,413 29,436 36,931 40,770 IS, 631 14, 732 62,023 34,505 22,271 21,140 33,637 22,666 13,462 42,594 11,367 18,173 39,825 42,238 16,796 25,270 $57,200 1,682 : $32,8 1,000 2,500 3,600 1,.500 .500 1,.500 2,010 1,000 1,030 .591 992 36 137 20 831 2,879 1,926 545 1,966 1,105 1,081 53 1,6 1,000 2,000 i 1,400 1,.500 I 63 50 1,250 247 219 470 32 450 718 562 311 190 207 105 530 30 46 225 472 104 140 $10,431 300 '36' $9,100 106 8 2 $323,179 I' $69,105 I $264,074 1,388 628 782 364 2,886 1,313 2,392 924 1,310 696 2,830 406 6,969 1,319 206 1,119 596 677 1,5.59 830 1,187 441 764 398 2,, 533 2,037 511 234 717 3,. 578 729 1,177 860 306 1,350 123 601 760 428 1,573 1,468 714 2,424 6,969 1,113 523 577 729 746 366 496 277 412 2,228 729 1,054 269 .$726,460 22,760 9,608 1,772 83,948 6,. 561 30,304 44 14,368 1,206 10,479 12 493 3,800 4,324 629 30,338 287 336 1,882 1102 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS MINNESOTA— Continued . >IIS8I!^.SIPPI. The state... S3, 183, 417 I' 8865,682 1 8283.008 I iKX.S'JH I $27,404 : S144,.572 ' .8.527 81.153,26K 89 2.013 81.139 II 8206.833 ' 813.314 ' 1138.104 814.5.415 Adams Alcorn Amite Attala Benton Bolivar Callioun. . . Carroll Chickasaw. Choctaw. .. 54, 224 29,167 38,194 47,982 25,257 82, 106 36, 478 3,5,957 38,736 .36,083 8,022 4,296 7,851 17,007 4,622 23, 744 5,679 8,507 11,962 IS, 644 3, 323 3,210 3, 786 3,a54 1,599 4,689 3.806 1,460 2, 370 3,710 1,647 1,880 1,230 6,35 140 3, 419 .3,50 265 847 1,516 240 204 175 4.38 108 1.760 10 217 241 138 961 5.816 3, 098 1,457 2, 175 1,466 5.172 951 2, 642 634 16, 524 3,317 4.770 8, 310 5,277 9,. 552 6, 562 7,106 3, .551 1,.500 1 1,, 5.55 10, 444 17, 286 16, 781 11,336 25,6,56 14, 899 17, 4,51 16, 873 9,941 11,9.52 .. - 4, 926 4. 926 I! 3,280 3,280 ^ 11,820 , 7,340 1 7.340 . ■ i 5, sis 3,380 2,i38 "■■; 2,50 . 11 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1103 MINNESOTA— Continued. Payrnenti on account of princi- pal of pub- lic debt. 84 13,813 5,429 12,959 $2,354 9' 35,694 220 6,076 227 25,875 5,050 174 5,468 2,171 2,874 1,525 1,419 4,742 3 1,527 5,422 14,637 5,045 1,206 535 702 57 5,188 67 45,847 634 393 22,662 32,766 112,462 3,524 11,964 187 2,743 11,640 8,934 867 6,000 1,601 20,911 6,460 2,076 1,338 14,948 10,714 Total. $40,083 29, 184 42,190 52,680 17,371 335,619 27,252 27,137 13,163 98,589 29,120 10,610 29,187 19,162 31,197 25,278 29,110 17,931 23,824 21,920 22,044 38,729 29,427 25,761 37,833 38,313 20,644 33,329 33,919 20,960 36,421 80,121 29,242 18,980 66,610 36,996 336,193 26,809 22,963 42,110 30,183 24,495 9,966 200,007 26,921 10,495 24,497 62,314 26,964 32,033 33,269 24,167 44,589 17,186 34,916 44,112 22,654 37,124 60,457 38,678 19, 105 RECEIPTS FROM GENERAL REVENUES. General property taxes. Taxes. Special prop- erty and business taxes. $36,786 28,422 39,364 48,992 1 16,467 ; 334,836 26,993 24, 232 12,553 97,046 25,173 9,454 27,028 17,622 28,733 24,078 28,307 14,739 22,508 18,648 20,022 35,906 27.230 25; 084 35,066 34,695 18,877 29,533 30,698 20,866 33.265 74; 873 26,682 17,838 63,707 35,682 329,991 25,360 17,136 38,494 29,294 21,668 9,721 180,409 24,523 9,616 23,991 55,042 26,679 31,133 28,002 30,780 23,408 41,643 16,372 I 32,656 41,261 20,093 33,617 58,813 34,577 ' 16,189 Poll taxes. Liquor licenses. 1,500 .Vll other licenses. $2, 108 50 2,165 2,794 904 20 40 363 500 1,000 500 1,000 .500 1,530 1,000 2,000 1,000 2,000 .500 1,400 3,000 1,000 3,500 500 1 2,. 500 1,030 I 2,500 1,.500 500 700 2,169 9 1,773 1,202 1,702 98 32 1,477 898 2,663 2,017 1,454 2,197 6 2,407 1,649 1,.588 1,766 1,685 4,822 996 991 61 1,265 3,988 1,195 2,686 3,281 35 1,001 204 1,260 753 45 3,399 1,216 760 1,696 2,010 711 936 870 1,408 15 1,331 824 43 3,210 1,920 Fines and forfeits. $783 215 567 342 131 .504 606 692 378 247 .386 20 81 193 181 386 616 661 205 101 100 208 502 76 927 426 327 51 1,014 335 333 1,400 94 S.392 138 126 56 354 .30 140 292 455 48 10 516 313 167 70 183 101 391 296 Subventions and grants from other civil divisions. For schools. For other purposes. $200 400 All other. 400 ; 400 ! 318 ;. 681 I. $207 97 94 52 763 138 4 110 18 101 60 620 i 1,222 69 21 436 151 4,932 3,070 406 19 139 1 24 427 13.5 5 169 30 2,745 1,4.52 976 1,291 1,554 1,985 25,444 3,146 1,519 4,224 RECEIPTS FROM COMMER('I.\L REVENUES. ( I Receipts ' on account I of princi- pal of pub- ,\11 other, lie debt. 1,896 296 2,116 825 433 4,. 397 442 225 610 5,332 247 602 619 1,493 511 233 887 1,102 1,064 624 420 743 725 239 $1,339 ?,? 4,247 SS28 23 2,132 331 24 1 , 1.56 26 .360 111 26 .'<2,44S 12,374 27 460 7,104 28 15,. 571 287 ?» 337 30 922 1,711 31 1116 2,842 32 1,0.S4 4,614 33 2 , .5.J0 246 :+4 2,042 818 36 1,1.S7 1,911 36 444 2,443 37 2,748 1,121 ;« 630 341 39 1,043 4,706 40 661 1,022 41 712 29,766 42 938 1,935 4;^ 675 2,546 44 571 19,700 45 1,124 5,269 46 972 2,952 47 876 1,072 4X 3,671 .321 49 804 2 .50 6.53 1,7.57 51 3,726 . 5' 14,426 5,313 .5.3 718 1,354 .54 1,224 290 .55 13,114 21,. 530 55 5.59 1,040 67 21,843 149,911 .58 2,078 34,970 .59 493 3,763 60 2,795 59,965 61 1,090 '■ 7,986 62 749 2,683 63 829 12,083 64 24,689 12,516 65 448 40 66 370 , . 67 3,930 610 68 1,.5S4 19,021 69 1,463 246 70 .831 1,114 71 4t.4 18,497 72 718 2,274 73 353 215 74 1,446 2,876 75 473 19,153 76 601 29 77 3,259 78 463 234 : 79 986 541 SO 1 , 'MS 81 4,1(1K 1 , 428 82 1,7.52 88 83 MISSISSIPPI. $70,769 2,420 7,254 $3,168,463 64,530 29,086 35,618 60,376 23,403 35, 465 34,688 43,886 36,062 40,406 81,5.57,073 34,891 16, 484 11,706 22,069 8,340 6,157 10,248 19,677 17,201 23,626 .5224,040 $12,952 3,563 13, 159 3,812 1,833 5,208 251 640 449 106 '264 65 468 96 102 53 714 .31,113,291 $157,7.59 1,227 1,308 2,219 1,290 158 1,490 2,060 1,.575 1,446 686 14,581 8,841 17,080 19,571 9,494 25,648 13,233 18,567 14,548 11,739 950 3,350 776 4,297 1,325 272 3,. 326 3,820 2,225 i^MO 10 11 1104 WEALTH, DEBT, AND TAXATION. Table 31.— PRINCIPAL COUNTY PAYMENTS MISSISSIPPI— Continued. 12 Claiborne. 13 I Clarke 14 ( Clay 15 Coahoma. 16 I Copiah..., 17 I Covington. 18 1 De Soto... Franklin, , Greene Grenada... Hancock.. Harrison. . Hinds Holmes Issaquena . 27 i Itawaml^a. 28 I Jackson. . . 29 I Jasper 30 I Jefferson. . . 31 ! Jones 32 I Kemper 33 ! Lalayette . . , 34 Lauderdale . Lawrence. Leake . Lee Leflore . - . Lincoln... Lowndes . Madison . . Marion Marshall .... Monroe 45 i Montgomery 46 i Neshoba 47 : Newton . . . . 48 I Noxubee . . - 49 1 Oktibbeha.. 50 Panola 51 • Pearl River. Perr\' Pike". Pontotoc. Prentiss. . Quitman . Rankin . . . Scott Sharkey . . Simpson . . Smith . . - . Sunflower Tallahatchie. Tate Tippah Tishomingo. . Tunica Umon Warren Washington . Wayne Webster... Wilkinson Winston... Yalobusha Yazoo PAYMENTS FOK EXPENSES. General govern- 43, 134 44,854 45,684 62,992 26,001 41,927 33,420 16, 346 37,213 23, 496 47,457 82,874 76, 133 20,925 24, 112 34, 616 22,711 45,290 51,134 39,263 54, 492 120,903 24,287 25,991 50, 311 44, 832 49,627 69,417 56, 036 42,083 55, 168 64,032 32. 315 32, 749 35,658 46, 237 43,439 48,806 19, 197 34, 138 45, 178 35,860 .39,587 14,769 39, 194 28, 863 26,577 26, 5,39 27,226 49,267 36, 929 37,099 29, 737 18.953 41,590 46, 828 93, 891 71,038 30,634 22,960 29,217 29, .576 45,677 73, 105 S6, 872 5,404 9,603 10,868 22.000 6,385 8,525 9,629 3,550 10,704 8,429 14,310 22, 189 15, 620 6,736 7.316 7,117 5,796 7,287 18.610 6,561 81,248 5,596 6.910 22, 993 10,350 14,530 30,634 12, 370 15,9,59 10, 182 18, 772 6. 1.32 16,587 3,804 15,882 20,595 8,899 4,119 14,603 21,264 10,419 5,245 4, 825 14, 869 6,200 9,129 8,067 10, 632 9,700 8,118 6,572 4,204 3,685 8,631 5,339 17.. 591 11,686 4,784 7,863 4,7.58 9,600 8,. 598 13,007 Boards ot health. S3, 147 3,870 3,112 6,223 5,568 2,874 3,242 2,372 2,000 4,240 3,555 5,586 4,387 4.421 2,741 1,846 4,664 3,273 3,945 3,488 3,772 6,371 3,345 1,763 2.895 4, 337 5,161 2,539 4,619 4,780 4,983 4,972 4,791 4,180 3,762 1,067 5,380 1,540 4,740 3, 252 4,523 4,807 4,030 2,996 1,287 3,339 1,790 3, 141 1,478 3,391 2,9,")7 5, 325 2,9.5.5 4,891 81,234 987 1,642 1,758 778 1,.316 694 1,471 322 1,023 995 2,243 2,814 852 663 467 2,728 323 1,445 6,658 513 1,730 3, 486 603 461 1,262 1,906 531 2,132 920 932 325 1,135 1,140 285 22 986 1,334 1,677 659 1,.545 612 781 781 331 S990 185 1,375 607 200 25 126 150 186 2,123 324 1,500 50 308 157 1,231 259 100 261 300 25 75 152 467 601 250 840 100 193 560 ■ 146 25 50 200 345 260 180 929 461 1,.557 125 5.35 335 993 81 1,371 28 260 128 114 149 510 300 613 50 528 63 93 514 194 179 144 I 3,083 580 1,800 3,325 998 160 14,220 3,365 1,100 4,. 562 1,831 300 4,219 754 36 2,6,52 1,197 198 2,178 650 405 4,223 746 200 4,501 896 571 6,498 1,740 2.37 Roads and bridges. $2,476 4,275 738 ! 1,890 1,761 1,367 143 1,395 2,913 615 1,002 2,436 1,185 194 1,274 526 1,689 1,880 272 I 5,591 i 1,243 742 727 1,683 370 4,307 3,828 1,854 1,152 3,594 1,801 1,131 264 3,693 1,131 1,236 708 1,026 1,093 1,119 924 5,099 276 1,490 3,989 214 407 405 292 1,103 1,716 4,873 '3,316 320 4,047 6,022 436 2,818 280 1,230 1,393 3,039 9,328 $16, 195 9,705 10, 371 5,413 9,624 1,092 3,659 6,549 3,518 8,026 3,274 15,570 5,786 23,060 1,650 1,328 5,609 1,423 13, 775 5,608 9,682 14,765 11,511 1,925 3,241 3,147 11, 452 12,019 8,931 7,698 7,571 14,508 10,640 10, 410 1,581 12,996 5,740 3,231 5.160 2,763 1,510 2,421 : 1,090 11,259 1,754 1,564 4,080 980 3,359 1,229 15,628 4,380 4,302 2,367 914 10,900 ' 17, 496 17,342 9,515 7,770 1,127 3,730 1,006 14,406 11,041 Schools. $18,365 17,958 16,895 14, 607 22,654 13, 704 23, 567 13, 056 5,056 8,838 6,478 6,366 32, 446 30,423 7,441 12,712 9,758 11,213 15,918 14,631 18,038 19,060 19,770 12, 673 11,680 16, 737 15,126 15,100 18, 123 24,249 11,191 21,394 26, 443 9,176 10,245 14,026 15,918 13,908 27, 362 7,198 9,819 13,885 18,. 527 13,914 4,128 Inter- est. 17, .503 11,579 12,303 11,065 10,978 13,9.52 15, 125 20,579 12,442 8,036 16,276 ' 15,463 ' 27,518 28,134 9,148 9,643 16,090 12,408 12,766 31,254 750 2,400 3,550 All other. 1,343 2,214 10, 694 248 960 900 3,325 1,000 1,2.50 750 "1,566 5,100 1,752 6,733 14, 675 1,106 449 '966 $163 PAYMENTS FOR OUTLAYS. Total. 41 212 721 Schools $1,424 8,575 4,164 28,125 822 1,360 43,268 195 17,938 9,221 12,000 9,564 '36," 805 Roads and bridges. $1,424 8,575 3,780 822 907 43, 268 3,400 3,247 9,221 9,564 "5,"878' AU other. $28, 125 7,040 3,140 11,897 6,209 3,140 783 25,0.39 10,980 342 1,440 342 3,700 1,066 707 1,066 707 7,100 3. 669 5,950 "3,669' 5,000 11,291 'i2,"666 11,897 '6,209 25,039 9,540 3.700 6,282 MISSOURI. The ,«t;ite. 716, 786 $1,741,609 .5786,317 Adpir ---. .57,658 Andrew 48,941 Atchison 48,033 Audrain 57,761 Barrv 27,.o93 18,061 24, 024 6,569 16,. 591 9.192 6,249 4.701 4, .365 10, 008 1.473 $149,923 [ $60,273 $686,5.32 64 ' 2,263 4,441 ' 5,989 2. 332 i 4, 904 1,805 89 7,881 .362 5, ,345 .51,4,38.1.37 $540,627 19, 899 7,263 20,413 17,212 8,799 4,921 6,517 9,450 4, 175 2,422 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1105 MIS.SI.SSIPPI— Continued . Payments onaecount ol princi- pal of pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COM REVENUES. Total. Interest. MERCIAL All Other. Receipts on account of princi- pal of pub- lic debt. Total. taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. General property taxes. Special prop- 3rty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. S42,e03 45,998 55,588 41,863 61,653 27,020 39,107 27,295 23,385 42,138 21,952 55,196 99,703 77,916 18,045 22,545 32,667 23,049 44,210 61,894 42,732 52,2.52 92,627 28,586 26, .522 47,773 49,630 44,674 49,298 53,809 43,667 55,840 68,935 37,662 23,476 38,935 53,020 58,998 .58,161 18,470 46,062 50,7.56 30,050 37,800 13,984 36,485 30,888 21,376 28,991 28, 183 39,681 43,686 39,484 23,139 17,078 37,358 43,963 84,875 86,791 34,874 23,593 33,897 28,672 46,153 69,671 $23,886 18,696 30,490 20,492 32,253 12,542 15,557 10,969 13,240 24,862 10,996 37,621 62,215 33,363 10,463 7,661 17,640 8,441 19,206 24,689 13,902 20,450 59,374 13,826 8,546 25,421 32,205 23,667 28,233 29,637 20,777 20, 155 34,285 17,744 8,151 8,670 24,999 42,587 31,829 10,345 32,646 30,3.55 S120 $732 2,091 1,186 2,134 1,718 1,050 1,136 1,826 601 667 854 791 1,227 1,351 220 648 603 750 723 8,407 1,353 1,513 2,041 941 44 2,480 1,046 1,381 1,152 1,5.56 1,506 818 1,477 2,576 722 240 1,343 168 1,648 1,379 2,266 1,762 690 720 354 1,048 380 1,686 708 699 1,188 2,228 1,539 2,165 624 1,825 449 1,666 1,984 27 566 387 1,177 1,016 4,216 $17,208 14, .505 15,. 327 18,81? 23,313 11,129 20,202 12,264 5,367 9,490 6,400 6,239 31,692 28,182 7,124 10,701 7,955 11,748 14,990 11,379 17,127 15,642 21,037 12,792 12,739 14,910 15,022 16,627 18,970 21,123 11,779 22,080 25,739 12,483 10,180 15,422 25,386 14,158 22,223 3,526 7,726 16,875 14,819 12,692 4,369 17,529 10,814 9,103 10,875 11,009 12,815 16,9.56 18, 400 11,362 7,428 11,244 12,976 20,147 28,494 9,088 10,651 16,786 14,1.37 12,830 29,980 $658 3,178 826 222 3,723 1,850 1,200 1,675 825 1,884 402 604 1,875 1,833 108 3,275 1,285 1,982 1,425 2,025 , 2,200 4,260 4,125 825 4,440 4,0.50 375 1,800 875 1,311 875 2,225 6,750 2,075 4,200 2,950 1,150 2,050 2,175 300 1,075 1,5.50 3,700 3,600 258 2,650 3,405 75 2,025 5,. 575 276 3,616 1,675 3,776 2, .576 214 3,250 1,400 508 1,375 2,975 676 3,975 2,625 1,991 $17 1,900 1,975 274 225 681 2,922 207 131 666 365 953 1,671 1,8.53 1,072 3,216 3,137 84 675 158 148 3,891 516 740 103 5,347 1,794 4,436 4,060 6,200 866 4,051 2,204 247 9 394 76 1,361 3,971 1,812 1,230 $17 1,781 1,919 76 112 .508 2,730 207 131 502 122 963 1,671 1,440 901 3,178 2,076 37 675 11 86 3,836 }?, $7,631 7,814 110 134 409 964 16 3,132 4,661 2,724 9,023 2,612 13,187 109 193 4,515 $119 .56 199 113 173 192 13 69 90 $57 14 16 512 $.50,201 16 40 48 42 320 616 531 918 121 17 IS 513 19 6 15,000 ?0 68 46 63 243 21 m 23 112,500 6,000 61 36,125 6,000 12,100 ?4 413 171 38 1,062 47 95 25 60 669 67 61 60 6 26 27 400 10,000 28 61 110 23 7 103 383 65 99 7,695 5,321 8,143 9,. 562 5,569 99 222 719 813 2,146 30,600 30 147 62 55 516 78 31 .32 2,632 732 98 49 632 102 69 53 68 33 30,000 34 662 103 2,. 559 1,794 166 240 2,a34 866 3,978 2,183 34 9 317 35 36 91 2,788 37 38 4,270 3,820 3,366 ""ih',000 1,436 9,500 39 3,000 40 174 8,482 9,654 1,422 2,703 183 11,653 8 203 2 90 41 2,500 46 906 172 82 40 42 73 21 213 43 44 46 8,961 46 77 76 47 143 35 116 416 20 94 115 48 1,361 3,773 1,536 300 49 170 2,. 504 1,108 198 276 930 5(t 51 212 130 .52 1,470 1,260 914 2,315 11 63 10,351 11,9.58 8,964 15,169 12,336 10, 427 14,657 10,476 25,139 21,606 17,601 5,692 6,390 13,3.54 11,436 69,073 .53,970 15,725 9,140 14, .560 9,035 24,5.32 33,231 375 8,771 18 89 3,953 85 245 446 234 316 125 60 3,354 2,747 639 1,732 1,319 3,828 344 131 1,857 1,187 2,498 3,262 2,494 2,702 2,711 1,008 4,281 626 516 944 106 1,634 10,369 3,194 2,747 527 1,120 742 3,716 296 131 1,857 1,033 2,322 2,742 2,494 2,481 2,599 1,008 4,281 376 516 944 160 54 1,199 59 55 31 112 612 577 113 48 56 57 375 .58 59 52 56 30 64 144 429 22 60 61 62 154 176 520 63 64 1,145 633 85 61 2,309 &86 65 66 10,679 15,225 2,4.56 1,702 6,652 179 695 187 4, .375 173 42 528 133 133 2,007 80 221 112 67 89 68 24,000 10,647 69 70 4,781 150 356 71 3 794 79 1,717 73 61 741 106 ,83 8,024 2,500 74 34 81 1,551 2,335 75 415 76 MI.S.SOURI. $826,336 $6,642,901 $3,947,679 $63,280 8488,653 $886,973 .$35,763 860,019 $6,736 $.53,898 $1,123,. 596 10,943 5,929 9,725 15,, 896 1,850 $510,002 $613,594 8612,329 1 37,533 2,057 62,390 49,827 47,. 399 41,020 29,329 47,831 33,637 40,453 33,498 21,226 3,948 6,163 5,766 4,671 3,726 7,410 2,048 800 2,200 3,500 226 224 3 336 65 186 933 106 264 533 2,099 44 45 690 5,142 220 51 5,189 5,601 8,. 3.54 4,287 1,706 6,754 328 1,371 11,609 144 78 2 i,636 3 4 5 1,849 279 6 932—07- -70 1106 WEALTH, DEBT, AND TAXATION. Table 2 1 .—PRINCIPAL COUNTY PAYMENTS MISSOTTEI— Continued. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1107 MISSOURI— Continued. Payments on account of princi- pal of pub- lic debt. KECEIPTS FKOM GENEEAL KEVENUES. RECEIPTS FEOM COMMERCIAL REVENUES. Receipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. AH other licenses. For schools. For other purposes. S29,291 62,502 43,688 25,643 70,445 223,841 38,190 24,004 80,067 8,846 64,119 47,169 7,027 88,080 28,367 33,963 26,060 64,741 46,992 61,998 49,366 52,604 25,312 37,698 11,581 24,060 19,989 19,3.32 10,673 44,635 67,370 34,354 42,118 133,193 36, 481 28,280 88,347 17,083 41,204 33,904 20,856 19,276 617,666 175,604 59,689 53,587 28,682 32,757 108,390 46,443 30,201 56,326 32,796 30,118 14,028 64,749 20,687 16,059 75,623 17,855 23,084 33,480 33,602 36,903 29,919 34,344 23,830 45,276 66,571 13,697 31,147 5,810 36,288 31,168 110,897 $17,597 51,660 34,741 17,236 61,338 130,660 23,431 21,986 69,627 8,667 39,235 46,423 6,296 71,236 22,461 28,151 21,636 49,855 33,647 52,015 29,139 34,881 18,352 34,996 9,737 22,124 18,636 11,644 10,192 19,505 38,366 19,546 28,742 101,844 29,742 27,631 68,696 12,143 35,018 28,151 17,532 13,056 354, 136 114,268 31,638 38,784 21,967 23,239 81,989 33,802 22,142 49,539 22,730 22,301 9,726 46,933 14,793 8,509 49,391 16,142 16,822 22,490 24,002 34,062 20,070 27, 187 13,685 32,097 47,036 10,437 18,421 6,648 20,717 14,167 88,107 $41 $4,624 6,252 5,718 6,564 8,964 7,244 865 $4,750 4,500 1,083 600 6,972 77,060 11,720 1,176 1,600 $30 64 100 175 673 1,790 9 23 400 146 336 12 79 156 40 662 40 169 20 130 13 136 28 $2,205 136 144 $9,755 11,975 7,762 6,702 13,617 43,782 14,464 4,187 10,394 6,421 9,968 5,731 4,276 9,3.57 3,257 22,180 2,312 6,633 4,056 3, .575 5,591 6,960 6,459 4,618 3,118 7,856 3,890 10,489 3,763 22,806 10,093 3,102 6,807 18,665 10,803 9,723 6,636 2,232 9,570 7,223 6,344 3,551 164,767 38,822 6,044 12,001 5,837 6,346 10,070 8,636 5,960 6,248 11,857 11,231 1,974 8,060 2,027 1,467 9,864 8,309 4,704 7,066 6,703 10,389 8,327 3,714 7,333 4,937 11,811 4,639 4,166 6,199 6,930 5,665 12,241 $8,422 7,943 5,406 3,616 5,133 7,647 6,379 3,928 4,709 1,539 5,121 5,462 3,425 7,881 3,243 15,166 2,312 3,449 1,394 2,253 3,141 4,142 2,491 3,512 2,346 6,678 3,619 1,564 2,146 16,168 6,980 2,201 6,807 6,102 4,881 7,454 6,098 2,232 7,047 1,926 1,718 2,073 16,957 16,766 3,640 8,387 3,410 2,384 6,197 4,556 3,805 2,749 4,642 7,733 1,846 6,408 971 781 3,499 4,161 3,107 3,674 3,226 7,630 1,390 2,633 3,878 4,052 9,494 1,828 3,080 1,679 2,610 2,018 6,470 $1,333 4,032 2,346 2,086 8,484 36,236 9,076 259 6,685 3,882 4,837 269 851 1,476 14 7,015 7 8 527,500 14,361 1,091 2,000 9,991 1,709 1,009 44 132 $193 3 1,017 2,676 1,602 9 25 1,681 4,438 563 786 457 26 1,816 609 8 1,198 669 $13,616 10 11 40 44 2,023 11,624 11,692 3,150 7,. 567 250 6,931 4,738 12 13 34 14 65,086 6,436 7,797 286 7 46 498 102 15 16 2,639 9,618 10,386 727 44 17 IS 2,996 4,148 642 "'i,"448' 19 13,446 2,859 2,000 1,000 5,250 1,400 4,888 4,393 4,200 11,500 8,192 2,033 44 20 910 21 22 693 5,433 7,814 3,000 6,010 8,370 2,805 1,000 1,400 1,902 1,878 7,645 6,663 6,247 4,072 7,044 3,640 358 1,160 106 391 • 713 10,898 2,483 23 493 367 32 3,112 134 3,184 2,662 1,322 2,450 2,818 3,968 1,106 772 1,178 271 8,926 1,617 6,637 4,113 901 24 26 374 26 1,530 2,173 1,302 1,786 3 2,397 302 27 44 2S 57 279 694 599 324 80 41 2,799 638 29 180 3(> 910 1,738 675 31 980 980 700 237 13,650 12,472 7,077 904 16,908 6,600 94 49 50 1.59 839 97 11 61 712 367 188 126 5 243 226 294 140 10,272 2,129 216 70 134 262 91 80 274 174 307 263 32 3:< 5,900 7,029 1,418 5,440 5,909 10,089 2,100 362 1,138 10,120 4,011 61,200 2,130 34 44 35 7,842 11,982 6,908 8,730 12,107 36 367 497 3,627 398 240 17 120 37 1,572 .38 3,664 1,458 728 461 186 690 483 701 118 21 223 1,357 390 39 41,865 500 44 44 12,663 6,922 2,269 538 40 41 42 30, .509 1,682 12,792 4,158 4,386 2,710 6,650 43 87 286 464 32 44 790 1,608 2,880 4,109 240,333 , 66,736 12,697 3,076 2,400 1,200 10,927 6,600 3,000 1,000 6,700 1,000 1,250 10, 410 1,800 1,880 19,864 2,523 6,297 4,626 1,478 147,810 22,066 2,404 3,614 2,427 3,961 3,873 4,079 2,146 3,499 7,315 3,498 128 1,662 1,056 686 6,366 4,148 1,597 3,492 3,477 2,769 6,937 1,081 3,456 886 2,317 2,811 1,086 3,520 3,320 3,547 6,771 266 735 3,188 1,041 118,351 51,772 5,308 45 44 46 7,297 586 111,608 43,004 47 1,812 6,915 715 9,088 6,900 4,152 7,374 11,940 2,629 4,760 5,172 3,840 6,490 2,846 6,460 3,637 6,500 4,228 138 48 6,788 356 1,829 2,057 49 44 853 44 SO 2,978 2,657 61 .52 1,628 16,587 7,755 39 673 170 463 25 340 134 53 9 64 13,687 54 3,165 2,969 44 66 4,000 14,438 44 14 1,119 1,474 231 666 3,097 56 15,652 20,000 10 2,1,50 .57 101 40 283 .58 44 44 .59 60 20 448 312 90 1,167 134 6 432 163 89 226 10 344 68 297 216 46 109 468 169 30 186 608 201 80 490 531 156 909 61 4,221 2,800 3,979 62 44 63 64 44 439 1,048 65 4,569 1,290 6,362 1,019 6,000 7,717 14,689 1,475 4,002 12,979 6,099 1,606 66 1,804 100 3,796 2,088 4,957 1,600 7,341 4,480 600 3,760 1,000 4,875 4,800 6,298 2,860 7,442 67 44 76 fiS 12,673 6,000 4,293 18,636 105 69 1,826 178 14 44 106 159 70 6,700 4,791 2,937 8,100 71 1,356 1,369 T> 730 211 1,938 86 73 74 2 98 528 11,203 5,607 75 76 4,666 44 77 600 53 1,740 373 5,896 2,821 78 10,326 9,. 566 11,888 3,048 497 170 7<» 6,363 7,383 44 SO 18,319 3,3i9 81 1108 WEALTH, DEBT, AND TAXATION. Table 21. -^PRINCIPAL COUNTY PAYMENTS MISSOURI— Continued. 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 Phelps Pike Platte Polk Pulaski Putnam Ralls Randolph .... Ray Reynolds Ripley St. Charles St. Clair St. Francois... St. Louis Ste. Genevieve Saline'. Schuyler Scotland Scott Shannon Shelby Stoddard Stone Sullivan Taney Texas Vernon Warren Washington, , Wayne Webster Worth Wright PAYMENTS FOR EXPENSES. $27, 134 42,684 43, 617 40, 126 13, 167 39,718 41,127 42,452 36, 575 12,265 28,497 54, 778 32, 1.50 64, 770 200,960 27, 789 86, 864 33, 176 60,091 42, 650 14,801 45,084 69, 000 11,264 50,263 10,685 32, 765 59, 368 26, 579 24,038 32,386 28,508 28,291 21,985 General govern- ; Courts, ment. ; S9,966 14,388 13,997 11,756 3,994 12,436 11,174 16,067 9,757 6,223 12,326 17,611 10.534 14,472 56, 648 7,010 28,190 8,309 10.030 14,608 8,588 10, 369 20,480 4,365 15,530 4,019 10,363 13,718 8,078 10, 181 11,803 7,220 0,118 6,140 S4,010 10,095 6,751 937 1,492 4,380 2,877 7,858 6,346 852 3,764 2,812 1,646 9,378 32, 636 2,779 6,570 1,097 2,458 3,233 1,200 1,913 7,871 899 4,809 1,501 4,328 6,183 1,483 2,496 4,970 3,418 1,226 3,484 Jails. S397 3,139 951 306 413 742 682 1,898 2,911 120 1,495 150 2,374 7,695 334 1,275 188 497 629 19 470 1,178 193 1,'388 128 430 1,731 228 711 326 "534' Boards ot health. $790 28 440 74 575 540 292 7,564 1,440 625 28 103 341 93 1,325 32 920 85 448 348 219 298 Roads Charities. and bridges. .?3,598 9,325 -7,569 6,065 2,969 6,107 3,433 3,745 7,259 1,367 3,361 7,588 2,751 4,588 10,029 4,598 7,432 3,693 2,766 4,542 1.523 6,153 6,094 1,130 4,234 S7, 107 3,003 7,837 16,176 1,655 8,233 7,630 6,556 3,327 1,618 3,706 18, 645 10, 873 23, 377 83, 355 9,540 33,719 8,223 14, 399 15,888 1,407 17,866 17,224 2,841 11,187 982 2,232 4,561 10,631 1,567 13,631 3,403 11,858 2,962 4,005 2,990 4,794 4,812 9,901 2,719 12, 349 1,458 7,686 Schools. SI, 260 2,706 3,681 6,822 2,644 5,106 2,809 3,140 6,435 1,793 4,128 6,627 4,249 2,980 10,358 1,338 10, 265 4,738 4,038 3,767 1,855 8,249 3,425 863 5,931 1,823 1,871 6,236 1,444 2,064 2,160 2,012 3,243 1,912 Inter- est. S2, 601 2,826 12,036 2,613 1,947 37 965 386 6,825 15,663 30 75 1,403 931 6,264 2,636 474 All other. PAYMENTS FOR OUTLAYS. 4,530 $S, 360 1,549 200 626 3,624 5,372 19, 535 3,190 4,500 3,928 10, 723 Roads Schools. and bridges. S8,360 200 625 3,524 5,372 19, 635 2,390 4,500 3,600 6,612 All other. 81,549 328 :,211 2,276 MOKTANA. 1 The state... Beaverhead Broadwater $2, 567, 424 $750,227 $372,706 $79,766 $63,053 $248, 431 $346, 576 $444,041 $206, 917 $45,707 $272,109 $28,423 $48,723 $194,963 94, 861 34,112 46, .320 186,510 116,058 70,057 46,891 100, 666 104, 298 123,291 108,219 60,731 67,680 183,701 75,436 38,396 120, 962 70,314 60, 173 65,067 41,415 516,278 40, 184 63, 178 76, 072 86,564 20,845 12, 327 19,648 66,603 33,956 20,160 19,389 30,026 30,436 36,037 22,918 17, 437 16,714 03, 606 21,0.39 15, 645 32,292 24,0.39 26,978 17,068 18,617 107, 491 18,273 19, 646 20,211 19,926 7,746 3,118 6,716 13,761 14,919 3,768 6,143 16, 894 12,424 12, 490 18,788 8,502 4,121 28,729 13,133 2,128 13,885 0,037 0,9.30 5,082 11,011 125, 339 3,739 5,467 8,481 14,365 2,369 1,668 562 6,100 2,956 553 872 6,261 2,285 7,686 570 2,820 2,737 10,865 764 1,395 6,145 1,530 3,308 2,045 603 10,250 277 1,725 2,226 1,2.34 1.676 1,476 4,209 1,858 2,119 15, 298 9,281 3,439 2,616 9,979 9,988 7,198 5,017 2,996 4,823 18,832 16,096 1,399 6,236 6,008 5,601 3,874 2,248 96,720 2,531 1,412 2,302 6,362 7,921 3,473 5,631 19,802 20, 206 11,396 3,654 7,544 16,953 21,682 26, 916 4,911 6,725 19, 039 8,626 3,349 18,029 11,488 6,215 10,018 1,963 53,612 5, 271 9,470 24,828 17,266 45,570 5,334 5,529 34,716 17, 325 14, 138 8,091 15,155 19,473 20, 462 22, 123 5,366 9,914 27,996 9,570 8,466 17,538 16,880 6,815 4,080 4,422 83,389 8,149 10,205 7,099 16,257 4,481 4,630 6,115 26, 171 12,000 16, 453 5,941 14,331 6,680 8,374 11,276 8,050 7,623 9,900 4,500 4,602 22,050 144 228 2,061 499 2,061 499 ^ 4 5 Cascade 3,832 5,161 150 186 1,486 5,622 10,212 611 328 744 3,898 237 255 121,448 2,069 25,000 22,823 9,309 1,600 46,121 28, 423 420 121,448 2,069 t\ Chouteau 7 Custer . . 25,000 22,823 S Deerlodge 9,309 1,000 46,121 10 437 160 28,423 13 Granite 331 4,279 346 1,718 420 14 15 Lewis and Clark.. 16 17 1,513 3,457 2,394 090 6,913 1,201 IS 1,330 1,938 193 255 19 Park ''O Powell 3,443 6,732 1,350 6,250 ''1 2,500 2,500 23 Silverbow Swoet Grass 33,227 45 04 1,899 1,370 6,219 4, 115 900 200 900 3,883 6,6.52 6,530 200 ''fi Valley 54 530 ?7 Yellowstone 8,736 8,736 NEBRASKA. The state... 83,792,0% Adams . . . Antelope. Banner. . . ISliiini^ Boone. . . . 73, 089 33,7,51 7, 449 4,,S93 42,223 ,«1, 677,234 $305,166 $67, 150 823,533 $231,978 $1,094,963 $139, 133 $222,881 37,701 16,758 .'i 076 2,285 4,220 693 66 5,602 1,554 372 689 622 5,651 219 242 6,448 9,795 612 332 17,272 12,965 1,690 326 147 1,335 6,896 600 3 298 1,060 15,519 184 492 1,251 830,658 $137,677 ' . $41,343 $96, .334 11,518 11,618 ,. 176 834 834 1 61 iS !: :: j COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1109 MISSOUKI— Continued. Payments on account of princi- pal of pub- lic debt. $15,992 'i2,'786' 250 26,000 157 32,119 975 3,000 108 2,079 3,603 9,186 20,022 18,500 21,450 57 2,500 2,761 6,000 684 12,092 6,467 269 6,419 2,629 90 6,579 Total. $20,308 36,953 42,340 .32,194 12,037 31,120 53,541 43, .585 32,406 4,348 21,600 70,783 30,823 61,322 263,063 24,360 90, .391 34,1.50 61,027 36, 170 10,427 41,432 43,727 10,764 44, 469 8,925 26,289 51,634 24,326 19,663 24,007 27,779 26, 498 11,681 RECEIPTS FROM GENERAL REVENUES. Taxes. General property Special prop- erty and business taxes. $13,626 29,244 34,612 22,780 9,107 22,127 48,419 34,458 22,533 3,987 15,629 46,746 23,139 28,546 182,277 17,387 69,251 26,334 50,190 23,648 8,673 31,424 26.483 8;073 37,162 6,745 16,091 38,621 13,930 12,796 17,609 20,460 22,004 5,812 $1,235 1,528 1,919 787 1,249 1,681 357 1,707 1,866 1,005 Poll taxes. $3,808 1,488 2,789 8,343 4,000 3,841 2,314 6,302 3,418 4,164 6,074 4,380 3,142 9,918 3,948 7,100 2,320 6,330 8,684 1,218 4,400 1,824 7,946 6,246 3,7.34 3,956 4,577 2,428 5,076 Liquor licenses. $2,596 5,600 3,307 500 1,645 2,400 600 6,000 2,438 235 1,400 15,071 1,500 15,000 67,986 3,562 7,212 2,260 1,4.55 9,280 1,662 7,416 1,250 2,250 250 1,920 6,000 6,000 2,516 4,180 All other licenses. 8173 451 108 15 33 296 359 469 95 74 238 86 20 425 1,202 68 178 217 2.30 324 126 117 439 5 161 80 1.59 135 236 245 43 177 Fines and forfeits. $82 198 472 556 15 444 378 329 996 47 769 2,028 259 703 338 201 1,215 670 641 16 2,846 273 162 306 101 120 643 86 260 231 586 Subventions andj grants from other civil divisions. For schools. For other purposes. $44 61 1 44 1 44 373 j 44 44 1 327 $24 72 2 282 16 42 5 146 1,780 2,225 11,261 376 186 180 57 RECEIPTS FROM COMMERCIAL REVENUES. $6,208 9,089 11,566 6,499 3,683 10,239 7,067 10,296 6,511 2,722 6,507 6,362 4,428 6,691 .59,603 .3,889 14,594 6,232 7,223 7,9.54 3,792 15,731 10,612 650 18,210 1,472 6,002 7,368 4,7.53 5,907 7,118 3,432 3,034 5,005 $1,353 2,269 3,618 6,499 3,133 6,101 2,602 3,344 6,003 1,596 3,224 4,503 4,134 3,890 8,548 1,107 10,265 4,322 3,117 3,953 1,990 5,679 2,770 650 11,738 1,472 1,661 6,079 1,213 2,602 2,661 2,150 2,370 2,246 All other. $4,855 6,820 7,948 550 5,138 4,465 6,962 508 1,127 3,283 859 294 2,701 61,0.55 2,782 4,329 1,910 4,106 4,001 1,802 10,0.52 7,842 4,441 1,289 3,540 3,305 4,457 1,282 664 2,7.59 Receipts on account of princi pal of pub- lic debt. $9,284 3,3.39 496 3 270 26,070 760 3,456 6,596 736 10,527 19,104 1,650 49 '2,'649' 15,080 65 152 6,137 2,041 29,783 8,037 MONTANA. $594,028 $2,794,961 $2,169,040 $8,197 $143,201 $.341,086 $88,349 $18,010 $27,068 $143,078 $6,703 $136,375 Slf6,801 1 26,969 19,127 5,608 1,309 430 72,807 42,960 66,700 194,077 175,076 113,431 68,805 126,274 113,230 140,780 107,264 66,289 77,877 176,716 79,472 32,. 534 145,001 102,411 63,049 62, 128 41,437 417, 196 64,953 69,893 75,706 118,896 .57,025 37,826 51,061 136,613 149,423 94,264 53,525 92,706 92,. 395 106,133 91,963 52,202 66,692 130,346 66,197 26,664 115,844 82,272 52,236 49,464 37,352 274,604 51,049 .58,187 65,226 89,881 4,392 1,916 4,386 15,291 6,441 412 804 6,736 5,967 13,934 4,642 4,114 3,342 4,902 4,931 2,079 7,351 2,970 3,142 6,664 308 28,776 602 4,212 3,946 2,042 9,026 2,520 9,640 32,778 14,385 6,000 2,296 21,836 11,468 16,324 6,769 7,280 7,420 30,327 11,200 3,966 17,160 9,576 6,027 3,290 1,715 84,882 2,170 5,705 4,410 12,957 2,098 632 1,090 8,409 2,653 1,300 1,139 4,448 2,888 2,870 2,895 2,302 1,362 9,287 2,081 753 3,. 369 2,515 1,601 1,943 1,021 24,861 876 1,367 960 3,749 266 3 523 228 376 946 932 548 .•!01 1,519 763 86 101 1,268 310 50 1,254 2,866 143 1,822 403 1,359 256 432 1,080 176 1 6,446 1,687 4,129 10,7.56 4,384 8,768 1,790 5,446 1,687 4,129 10,756 4,384 3,900 1,319 4,476 6,766 7,619 5,698 2,226 3,608 12,407 6,186 1,240 6,833 4,671 3,349 3,608 1,344 24,900 1,712 3,379 1,435 3,300 18,466 17,683 '> 36 28 3 4 683 1,785 76 13 10,509 109 4,676 1,406 5 6 i 4,868 471 7 1,786 89,738 60,860 31,138 8 4,476 8,129 7,619 43,016 51,476 89,273 516 11,913 305 1,098 q 221 1,364 10 11 242 5,698 2,226 3,608 12,407 6,186 1,240 6,833 4,671 3,349 3,608 1,344 24,900 1,712 3,379 1,4,35 3,300 12 24,764 60,174 17,388 216 33,040 77,165 12,806 25,041 22,016 39,272 306 13 60 496 3,447 33 14 90 1,306 15 16 59 80,158 17 43 2,213 18 19 28,569 16,135 46,000 8,817 20 45 638 1,298 ''I ■)•> 1,416 ?3 5,700 12,609 28,574 18,308 24 1,054 .50,919 15,042 '>5 84 10,091 % '>! NEBRASKA. $613,817 $3 403,948 $3,017,988 $309,234 $23,076 $5,. 510 $12,602 . . $11 835,628 ! 8718,682 $33,505 $685,177 8488,229 1 40,625 59.796 24,7.54 5,910 7,. 541 31,009 64,927 19,560 5,449 7,310 25,987 4,218 5,090 348 231 4,932 650 67 1 ' 17,671 10,978 1,999 .325 10,9.36 1,'823 855 15,848 10,123 1,999 326 10,279 49 •> 37 109 3 3 4 500 392 5 72 is 657 R 1110 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS KUBRASKA— Continued. COUNTY. PAYMENTS FOR EXPENSES. PAYMENTS FOE OUTLAYS. Total. General govern- ment. Courts. Jails. Boards of health. Charities Roads and bridges. Schools. Inter- est. All other. Total. Schools Eoads and bridges. All other. 7 Boxbutte $24, 931 22, 399 20,764 62,812 46,663 68,503 59,893 18,761 28,053 24,877 36, 449 61,862 45,962 127,985 29,061 22,010 62,866 16, 167 38,837 82,023 426,607 13,060 29,719 31,034 41, 149 81,755 10, 493 18,623 6,723 27, 164 51,582 37,006 39,242 16,213 27, 163 56,000 2,813 36,891 60,467 49, 627 21,395 16,665 16,643 10,379 36,996 197,744 91,286 6,195 6,930 2,274 64,051 30,964 30,540 6,5,317 43,972 123, 119 51,5.36 11,306 24,066 36,708 46,475 25, 577 41,994 61,617 16,120 51, 768 63,056 80,111 19, 623 37, 942 24,868 22,257 14,223 35, 463 .55, 796 $15,693 8,651 6,690 29,740 14, 705 26,013 19,764 14,955 9,801 16,098 17,068 17,961 16,362 95,824 11,041 6,387 35,586 7,237 12, 469 31,113 134, 250 8,326 18,076 20,147 26,329 46,239 6,756 12,671 2,700 9,676 26,297 14,946 25, 451 8,552 16,967 28, 467 1,206 14,116 16,940 21,439 16, 239 8,264 10,337 6,264 16,084 77, 159 67,538 2,927 1,600 2,133 20,733 12,289 12,788 24,764 16,515 30,. 578 17, 151 7,090 17,226 12,806 15,379 7,786 29, 706 27, 893 8,701 16,035 27, 761 25,295 13, 662 19,323 13, 063 10, 462 7, 201 11,641 19, 734 $3,919 2,230 1,931 3,736 1,507 3,980 2,192 828 5,276 1,790 1,609 6,106 1,152 8,871 1,087 4,800 2,821 939 1,114 7,816 66,882 546 1,752 1,546 1,625 3,252 523 266 284 1,779 4,966 2,824 1,665 1,278 2,317 9,339 218 1,923 2,602 2,912 1,908 695 1,046 165 4,313 26,749 3,176 142 646 $1,062 640 186 1,394 1,007 422 254 25 1,237 674 131 163 400 367 984 1,500 146 867 184 995 16, 142 18 468 487 19 2,068 153 3 49 384 1,210 304 $236 $1,195 333 384 3,840 3,611 2,433 1,514 62 1,102 1,536 2,869 1,634 3,606 6,534 1,901 186 1,362 444 1,310 5,763 66,967 464 1,691 1,543 2,030 6,666 76 204 142 707 6,863 2,596 30 134 389 843 86 1,730 3,400 1,843 400 691 264 6.32 122 13, 200 3,046 4 $1,912 6,081 1,697 15, 195 18,730 24,758 31,136 1,861 7,003 3,092 13,291 19, 477 18,043 14,218 7,267 6,040 12,833 6,039 22,029 26, 610 86,766 2,467 5,976 6,273 9,736 18,623 2,123 4,486 $914 3,406 893 1,770 1,258 3,774 2,860 646 2,161 962 1,404 1,982 2,092 1,600 1,062 800 1,330 1,340 976 2,043 6,293 765 1,513 1,017 1,365 2,209 340 732 1,823 1,062 2,977 1,465 1,990 806 983 2,375 904 1,441 1,606 1,241 1,161 840 1,200 695 2,663 2,590 1,608 136 493 141 1,885 1,430 1,113 1,475 1,345 2,863 1,261 770 1,060 2,031 1,763 1,254 1.51 1,7.35 696 2,099 2,012 2,791 456 1,447 1,118 928 377 1,437 2,244 8 Boyd •SI, 170 91 6, 663 4,633 7,123 510 S88 8,570 1,574 886 9 Brown 322 10 Buffalo 11 Burt 416 $399 $399 12 Butler 13 Cedar 1,014 79 336 649 306 29 362 362 14 Chase ! 16 Cherry 1,120 736 i 1,643 16 Cheyenne 17 Clay 77 338 126 951 37 160 70 i ! 18 Colfax 3,392 4,006 830 187 620 61 924 610 8,000 $924 19 Cuming 610 20 Custer 8,666 21 Daliota 5,631 2,148 8,730 196 22 Dawes 3,008 3,008 23 Dawson ' " 24 Deuel 311 52 821 3,260 475 26 Dixon 713 1,124 67 202 67 26 Dodge 5,838 46,067 202 27 Douglas 28 Dundy 650 650 29 Fillmore 244 21 30 Frontier : 1 31 Furnas 46 1 32 Gage 2,698 33 Garfield 623 34 Gosper 162 1,800 1,800 35 Grant 1,726 36 Greeley 9,689 8,782 12,013 9,375 6,106 6,776 11,494 400 13, 676 23,460 20,294 1,436 2,708 1,843 2,047 11,040 46,946 22,376 1,037 2,291 3,375 1,136 1,054 831 482 .37 Hall 372 793 55, 846 2,661 63, 195 38 Hamilton 1,011 39 Harlan : 40 Hayes 338 273 100 1 141 i 1,141 41 Hitchcock Holt 458 613 1,141 42 666 2,114 5,000 4,000 1,000 43 Hooker 44 Howard 116 660 370 207 iie 183 305 45 3,756 1,726 1,223 119 3,366 3,36.5 46 Jefferson 46 Johnson !■ 1 47 Kearney ! 48 Keith 2,407 420 194 r,75 676 49 Keyapaha Kimball 421 22 42 808 60 350 385 3,485 61 Knox 620 7,129 365 2,932 2,932 52 Lancaster Lincoln 21,486 3, 154 1,950 901 63 33 1 64 Logan |l .66 Loup 169 } 109 .56 McPherson Madison 57 3,450 2,676 2,666 3,620 3,8.32 5,372 2,539 878 2,613 3,348 6,332 1,100 1,881 3,056 1,226 3,525 3, 845 2,625 1,812 1,839 3,482 1,406 3,593 799 3, 305 1,775 56 110 1,873 563 1,901 802 426 87 130 983 367 4,746 2,614 213 6,432 2,485 6,085 1,763 271 279 961 1,703 865 1,991 4,075 671 4,789 2,069 4,119 167 3,8.30 766 18 276 695 3,243 18, 637 11,401 12,770 25,8.53 17,723 49,822 27,842 614 1,624 14,113 16,033 14, 324 7,961 21,913 4,067 23, 967 16, 108 42,096 2,605 9,466 4,437 3,031 2,616 17,245 24,542 1,407 933 511 .S24 304 ,68 Merrick 278 59 Nance 860 1,417 1,162 20, 498 12 1,680 701 1,003 3,646 60 Nemaha 600 600 61 Nuckolls 62 Otoe 63 Pawnee 166 3 32 119 90 64 Perkins 66 Phelps 631 873 2,377 248 27 1,434 354 1,147 616 66 Pierce 394 163 67 Platte 35 35 6S Polk 69 Redwillow Richardson Rock 276 770 117 196 151 2,360 575 1,182 700 5,945 3 VU 741 298 VI 72 Saline 73 74 75 Sarpy 504 :;:::::::::::::::;:| Scotts BlufE Seward 286 647 945 7 20 769 290 iii' iii" V6 219 2,50 103 80 313 699 77 Sheridan 97 357 VX Sherman 437 437 79 Sioux 80 Stanton 2,039 1,839 615 81 Thayer 34, 242 34,242 / COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. NEBRASKA— Continued. nil Payments on account of princi- pal oJ p>ib- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and lorfeits. Subventions and grants from otlier civil divisions. AU other. Total. Interest. All other. General property taxes. Special prop- erty and Ijusiness taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. $17,301 20, 453 15,097 56,885 42,178 53,768 60,174 11,066 27,818 28,186 24,887 39,244 41,296 44,577 34,860 37,582 51,592 11,443 30,349 84,569 600,006 9,542 27,571 19,370 29,122 88,349 7,536 13,546 6,069 19,666 63,289 38,853 36,088 19,018 17,873 63,687 2,851 34,207 45,459 46,086 18,678 23,317 11,402 4,743 29,789 167,162 69,246 6,668 7,329 1,687 40,411 21,696 21,885 76,526 38,522 118,722 43,673 8,773 16,728 29,488 48,951 22,883 28,816 60,965 18, 461 42,769 36, 406 66, 456 14,262 48,814 31,699 22,868 10,250 31,808 53, 016 $15,139 14,498 13,848 49,431 38,239 41,931 43,407 9,943 25,065 26,689 17,607 34,262 35,584 34,313 32,707 35,167 44,886 9,834 25,201 75,326 491,472 8,221 19,727 17,330 24,800 77,234 6,411 10,234 4,551 18,084 47,856 .34,166 32,294 16,134 16,368 59,318 2,006 30,112 38,625 39,698 12,791 22,674 9,827 4,606 23,914 147,895 61,145 6,258 6,727 1,682 35,362 18,291 17,614 69,702 34,464 109,109 36,614 7,392 12,717 24,317 42,187 18,749 25,703 64,152 11,624 36,330 30, 931 66,497 12, 392 41,442 28,647 20,771 8,844 28, 498 46, 465 $2,001 3,060 1,106 5,970 3,774 6,667 5,487 942 1,635 1,482 6,210 4,161 5,538 9,578 2,140 2,370 5,307 738 4,926 8,964 4,297 1,290 4,846 1,923 3,879 8,779 1,083 3,153 $105 104 74 219 15 170 ■ 3 31 48 78 203 76 261 $41 272 60 170 150 242 128 96 25 37 36 260 75 142 13 $15 19 10 95 $6,334 5,651 3,493 13,862 4,068 11,016 6,689 4,164 6,486 4,649 8,452 9,529 6,160 19,602 4,291 2,478 10,405 2,116 5,486 15,412 59,447 3,818 9,059 4,880 15,443 14,272 2,880 2,849 716 5,304 24,630 9,995 5,624 3,485 3,781 19,692 $509 226 272 1,166 $5,826 5,425 3,221 12,708 4,058 10,128 6,689 4,164 6,087 4,230 8,452 8,674 6,150 19,322 4,291 2,429 7,970 2,026 6,045 15,412 59, 447 3,648 9,022 4,124 16,173 13,565 2,880 2,530 716 5,006 24,630 9,720 5,360 3,0.34 3,516 17,589 7 $10,538 6,248 2,500 6,787 $2,500 $9,727 S 9 10 11 2,000 1,000 2,848 149 55 45 888 1' 283 7,226 13 14 1,000 399 319 16 14,656 4,044 16,855 8,335 729 8,228 17,029 13,600 808 1,711 16 932 61 23 283 17 500 855 18 1<) 280 ''0 ■'1 46 1,140 287 67 239 49 2,435 90 441 •n 129 16 3 i3i' 68 141 40 1,718 1 74 33 15 482 40 15 ■)■) 600 04 $11 389 286 22,001 ■'5 41,661 17,926 26 2,500 19 30 160 77 V 270 .37 756 270 707 28 1,807 2,766 7 428 1,502 2 112 840 ■X) 31 7,290 4,746 352 39 4,118 33 32 18 319 34 1,600 1,068 1,666 3,873 4,366 2,796 2,814 1,470 3,794 204 4,092 5,112 6,467 3,078 655 1,042 132 4,053 8,497 7,702 378 600 io 163 191 114 6 257 140 384 299 1,900 101,506 10,110 36 1,000 150 13,080 5,000 275 264 461 265 2,103 3& 500 39 70 29 6 182 20 3 45 18 61 60 600 5 66 475 179 41 10,757 121 393 10,638 600 21 43 8,188 9,930 6,764 5,346 1,799 2,221 920 8,143 34,870 19,693 597 2,071 812 13,591 9,066 6,409 11,276 8,889 14,848 6,601 2,987 6,186 4,970 11,885 . 6,746 6,908 10, 766 3,460 11,373 7,683 15,543 4,030 9,434 6,001 7,310 789 3,736 8,060 712 158 206 7,476 9,772 6,668 5,346 1,799 2,221 920 7,171 34,713 18,075 485 2,006 812 12,381 8,583 5,878 10,0.35 6,782 14,848 6,601 2,920 5,862 4,160 11,885 6,746 5,480 10,766 3,359 11,373 7,300 15,372 3,693 9,434 5,327 6,697 789 3,365 8,056 6,749 214 19,125 44 5,000 18,919 204 141 76 14 33 1,473 772 2,572 14 46 47 1,000 3,052 5,000 48 4,130 60 1,500 267 75 139 972 157 1,518 112 65 51 4,000 6,000 220 81 32 7,292 52 53 64 1,185 2 1,306 55 5 160 366 139 617 877 632 676 817 88 8 66 29,759 4,815 2,679 4,211 6,112 2,859 6,421 6,309 529 3,498 4,128 5,151 3,732 3,033 5,609 1,065 5,433 2,475 7,239 1,425 5,380 2,298 2,001 1,040 3, 232 6,484 74 360 21 80 181 1,060 40 20 317 35 38 54 19 117 66 69 41 117 63 506 605 42 36 78 566 1,210 482 631 1,241 2,107 29,810 67 58 1,133 9,500 446 11,153 , 165 4,519 1,,309 822 19,763 1,424 59 15 141 60 1,600 ffl 135 15 108 63 67 324 810 64 2,715 10,000 1,000 1,600 66 75 143 163 199 206 61 1,185 5,762 208 1,969 1,300 336 305 68 11,000 12, 137 12, 391 4,617 4,257 6,136 1,714 16,273 6,000 1,428 2 44 224 3,212 3,266 7,942 7,805 2,696 70 101 71 495 990 1,000 72 383 171 437 73 303 46 191 49 990 2,083 674 713 54 304 78 27 38,500 . 9,551 371 4 40,251 5,886 80 81 i63 i,348 1112 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENT NEBRASKA— Continued. coxrsTY. PAYMENTS FOR EXPENSES. PAYMENTS FOR OUTLAYS. ' Total. General govern- ment. Courts. Jails. Boards of health.. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads and bridges. All other. 82 $4,236 15,630 19,525 51,879 36,210 42,660 3,925 64, 402 $3,047 8,249 8,602 17, 396 12, 163 19,972 2,290 24, 411 $150 807 3,383 1,356 988 1,399 266 2,724 S369 4,466 1,190 8,887 17,632 14, 730 1,040 20, 147 $125 770 3,622 1,126 1,074 260 340 2,147 $645 73 2,318 15, 729 1,260 1,660 $65' 267' 224 $672 160 606 464 $672 S3 Thurston 3538 52 670 739 360 $310 46 378 18 $362 312 6,171 1,222 4,289 $160 84 Valley 606 85 Washington Wayne 464 86 S7 Webster . S8 Wheeler 218 218 m York 859 419 2,663 1,032 ll NEVADA. NEM' HAMPSHIRE. NEAV .TERSEV. 1 The state... Churchill 8429,967 8,618 10,581 57, 468 23,217 25,685 65,188 22,641 21,855 19,852 35, 531 25,357 34,074 75,646 14, 464 $241,035 7,606 4,656 26, 126 16,700 22,566 30,527 16, 467 14,090 9,129 27,029 14,185 17,712 25, 660 8,692 $45,259 $17, 746 $5,309 $66, 666 $33,563 $4,211 SI 5 864 $1,324 $18,036 ' $18,036 i 1,012 1,636 8, 8.58 3,768 3 Douglas Elko Esmeralda 627 3,913 505 2,052 6,684 1,378 1,600 3,366 1,218 2,674 3,185 17, .575 583 412 6,736 960" 2,903 6,274 164 967 4,946 447 390 2,100 1 1 1 '■ ! 4 4,211 800 ; 800 5 6 7 Humboldt Lander Lincoln 1,695 8,377 4,796 1,933 2,372 3,148 4,678 11,299 11,652 2,337 3,060 II 8 9 1,216 276 796 3,610 1,889 2,120 198 9,325 382 2,220 1-, 100 2,243 1.755 ' in 11 Nye 4 12 Ormsby 45 360 7,106 "'"4,".349' 13 1,320 14 ! 89 2. 460 17. 2.3(i ! 17, 236 1 White Pine 1 1 1 The state . . . Belknap $666, 742 $73,422 $83,213 $33,068 $422, 151 $1,130 $41,347 $12, 406 $74,380 $74, 380 n 34,060 28. 855 41,764 41,119 55,54? 1.59,172 95,918 100, 828 78,314 31,180 4,102 4,039 5,826 9,105 8,741 12,203 8,733 15,213 2,599 2,861 7,710 849 4,303 6,195 10, 719 24,140 10, 078 1,685 12,244 5,290 846 19,244 11,349 28,931 22, 075 33,089 93, 987 67, 790 70,091 .53,998 21,. 597 2,159 618 210 1,682 1,122 16,397 4,739 10, 001 4,161 258 1,960 1,950 3 12,000 2,484 926 1,871 12, 446 4,578 ■ 3,838 4,907 1,174 4, 6.59 1,000 4.659 1,000 5 Coos 1,136 7 Hillsboro Merrimack Rockingham Strafford Sullivan 27,2.52 37,236 27,262 37, 236 406 2,283 1 2,2.s:! 11 1 The state... $4, 802, 240 $982,639 $859,506 $288, 496 $13, 406 .$922, 360 $714,267 $16, 133 $896, 209 $109,319 $1,807,209 $1 ,.512 ,908 1 $294,301 •> Atlantic 87, 687 118, 579 423,424 220,075 42,295 116,681 919, 050 57, 598 893,2.58 98,081 318, 431 177, 462 249, 266 166,000 63, .504 316, .580 69, 797 133, 659 64, 182 172,003 116,638 20,964 36,798 40, 676 81,880 7,624 25, 209 146,419 9, 166 156, 490 28, 801 88, .5.59 42, 327 39, 235 47, .518 9,133 66, 131 17,267 20, 129 14,036 44,027 40, 162 28,929 30,775 23, 491 39, 743 8,756 27, 124 124,034 11,901 188, 728 12,572 62,817 35, 844 67, 837 29,869 9,839 81,314 9,804 12,781 8,407 42, 536 12, 346 8,612 9, 865 10, 405 12,218 707 4,471 77, 028 2,255 101,085 888 9,300 10,928 1,115 16, 706 19, 306 39, 604 48,829 6,084 31,067 222, 608 15,606 210, 855 9,607 72, 287 26,584 28,606 36,380 7,036 39,282 15,161 10, 7.59 12,248 38, 832 15,919 8,067 7,884 16, 693 27,806 4,069 23,333 44,946 10, 992 14, 473 40,869 43, 274 56, 074 112,091 26,269 26, 767 70,734 20, 779 79, 675 18,096 '17, 883 45,594 97 524 459 4,197 11,427 292,097 3,481 14, 652 4,477 200,589 7,190 212,999 4,885 42,194 6,126 4,487 21,937 272 31,418 1,604 7,431 ""'2.' 666" 61,215 148,930 123,868 50,000 62, 728 13, 000 218,062 44, 190 346, 868 41,235 148,930 123, 8,58 60,000 62, 728 13,000 130, 432 44, 190 327,922 9 980 Burlington Camden 6,ii9 6 "3,066" 403 7 Cumberland 8 426 428 469 100,000 9 Gloucester 10 8,628 18,946 11 I-Iunterdon 10 197,823 105,500 100,000 101, 408 "162 ,'665' 100,000 100,000 lOl, 408 95,758 . 5,500 Middlesex Monmouth Morris Ocean Vaaaair: 679 6,000 4,027 14 1,000 16 1,103 27,601 3,200 2, 646 1,396 4,402 487 354 200 94,176 26, 895 94, 176 26, 895 IS ."^fl.le-m 1,992 339 Somerset ' ''O 368' 1 ''I Union Warren 400 23, 616 2,130 109.900 12, 056 33,413 12, 6,56 76 4S7 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1113 Payments on account of princi pal of pub- lic debt SI, 322 706 128, 509 11,483 JTEBBASKA— Continued. EECEIPTS FEOM GENERAL REVENUES. $4, 474 11,546 20, 160 56, 753 29,691 21,771 4,995 40, 497 General property taxes. Special prop- erty and business taxes. S4,313 9,312 17,576 61,060 26, 335 15,940 4,663 33, 126 Poll taxes. Liquor licenses. 2,188 2,508 5,130 3,016 5,529 4.32 6,684 »500 All other licenses. Fines and forfeits. S66 47 210 Subventions and grants from other civil divisions. For schools. For other purposes. S16 16 40 119 92 RECEIPTS FROM COMMERCIAL lEVENUES. I Interest. All other. $373 3,687 h 7,285 8825 6,969 ! 127 3,738 11,928 329 . 329 9,576 ■ Receipts onaccdunt of princl- p»l (if pub-i lie debt. $373 l| 82' 3,687 i' 83 0,460 1 1 84 5,832 ' $12li,000 85 3,738 ■ 439 80 11,928 87 '9,676 1 0,'977 89 NEVADA. 321,932 1 S462, 588 $304,434 $14,975 $30, 404 $82,344 $4,259 $15,223 $949 .$29, 201 $29,201 $26,009 1 8,710 17,280 57,626 21,362 36, .309 50,460 40,013 15,980 17,215 41,805 18,210 41,521 66, 866 19,231 6,656 13,839 40, 428 17,967 31,663 36,750 33,937 9,039 11,419 26,800 10,058 28,969 23, 610 13,239 1,272 590 965 314 1,095 1,804 384 1,032 364 1,019 660 1,202 3,716 668 750 445 6,200 2,923 3,524 4,580 2,968 2,711 2,229 13, 624 4.672 5,458 27,749 4,511 32 5 633 20 6,484 2,030 93 3,251 45 3,095 1,749 68 3,188 1,404 6,666 486 633 20 6,484 2,030 93 3,261 45 3,096 1,749 68 3,188 1,404 6,666 486 2 1,437 1,000 1,846 6,485 35 1,348 168 2 489 221 28 58 220 148 127 612 813 521 2,200 3 4 6 26 23 6 4,447 , 7,778 7,254 13 6,046 1,769 2,503 2,043 7 8 3,150 1,545 20 82' 414 125 223 9 1,600 40 10 11 1,283 2,876 8,176 1,085 2,764 2,781 5 10 23,911 12 3 13 14 16 NEW HAMPSHIRE. $301,277 $666,341 $040,309 1 ! ! $18,204 $7,828 8.38, 604 ' $420 8,38.144 $357,603 1 5,018 34,080 20,048 38, 352 49, 063 43, 605 192, 456 90, 944 103, 534 68, 049 26, 210 33,500 19, 834 38, 184 47,924 40, 753 182,000 89, 779 96,221 08,049 25,065 i 419 210 140 1 161 4 28 182 139 682 402 6,203 2,432 17 4, 385 1 2,432 17 4,386 6,000 6,900 10, 000 6,320 21,842 150,000 81,008 62, 768 15,000 9,765 o ■ 1 3 10,000 9,907 14, 527 121,060 61,000 60,000 20,000 9,765 4 1 1 957 2,713 9,774 3,308 9,323 6,958 4,852 1,281 2,980 3,028 3,308 9,323 6,638 4,852 1,281 2,980 3,028 5 6 1 420 763 8 ! ! ■ 2,110 1 9 10 1,118 27 11 NEAV .JERSEY. $2,149,215 96, .500 238, 872 4,000 6,630 2,467 76,500 256, 670 79,000 317, 644 79,1.34 30,000 214,250 273, 000 85,468,923 $5,060,533 1 8113,471 8261,325 833,594 ! 8513,227 $69,356 $443,871 $2,962,818 " ■ 119, 849 216,812 306, 639 262,531 68,765 90,606 1,003,596 106, 565 964,391 94, 386 331,247 218, 127 363, 845 270, 182 51,186 399, 558 82, 460 124,314 36,298 227,097 90, 490 108, 410 213, 109 274,565 239,271 60, 368 70,057 971,056 100, 000 944,372 93,800 288,564 199, 651 322, 889 216,920 50,699 383, 831 74,766 110,000 36,379 222, 639 90,208 1,832 3,019 2, 343 2,288 646 3,732 59, 580 723 10,019 686 7,265 1,035 13,451 9,600 7 684 3,226 468 180 376 8,894 215 9, 363 j 8,073 1 23,827 20, 825 887 16,485 148, 280 7,787 229, 359 9,363 7,362 23, 827 20,826 837 15, 485 123,551 7,787 189,070 105,000 249, 872 234, 638 2 711 3 1 26,516 20, 604 7,661 16,442 24,066 5,627 4 6 1 ,50 69, 794 91,796 200, 000 66,600 267,063 82, 271 182, 270 372, 796 258, 500 6 1 7 24,729 8 40, 289 10 11 34,984 16, 686 24,251 45, 694 444 755 3,254 7,568 347 666 42 1,651 79 4,458 282 16,321 763 10,794 896 14,425 763 8,113 12 2,681 14 16 22,000 185.000 11,523 83, 325 28,000 60,000 84,900 1.39 2,948 1,802 1,223 840 37, 000 196, 404 36,000 83,360 36, 665 297,774 105,226 16 12,113 5,841 11,440 9,147 2. 482 9,147 2,482 18 19 1,705 3, 764 5,375 1,705 3,764 5,. 375 20 1 22 1 i 1114 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PATOIENTS XEW MEXICO. COUNTY. PAYMENTS FOB EXPENSES. PAYMENTS FOR OUTLAYS. Total. General govern- ment. Courts. Jails. Boards of healtti. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads and bridges. All other. The territory.. $654,076 5149,901 $130,974 $40,219 SI, 703 .«3.398 $12,266 $177,118 $125, 322 $13, 186 $41,072 $23, 028 $18,044 o 96,388 23, 702 48,396 31,562 13, 320 63,516 13,690 32, 144 15,968 18,749 27, 624 23,781 14, 164 7,316 22, 286 4,607 3,189 7,878 2,158 4,553 2,021 5,539 4,880 6,923 18, 551 3,331 7,049 10, 206 3,314 14, 048 1,411 11, 757 3,484 4,112 3,959 4,342 7,637 4,415 240 296 357 796 2,933 803 894 186 408 1,897 321 779 52 31,235 2,995 12, 498 7,347 520 14,428 6,255 8,476 6,208 6,212 8,464 6,644 20,983 3,750 4,218 6,672 2,866 8,' 438 2,367 2,735 2,561 1,760 9,797 3,242 298 ^ 14,298 7,629 14,298 7,529 4 Colfax 1,451 1 ^S Dona Ana Eddy 2,522 2,609 4,308 1,45S 2,752 1,474 910 8 113 376 13 301 401 6 692 2,100 692 7 1,742 720 832 2,100 8 Guadalupe 260 32 226 582 682 10 146 11 12 456 358 68 386 i n 1,416 135 335 16, 362 15,362 1 i San Miguel Santa Fe 95,709 45, 833 17,079 29,876 14,859 30,669 21,311 27,763 10, 194 3,881 7,297 2,120 6,669 6,473 10, 344 8,604 4,210 4,501 2,686 6,739 9,326 6,421 2,189 1,118 363 389 49 27 192 429 1,114 857 238 163 18,996 11,246 1,944 8,156 7,478 13,882 6,134 26, 191 12, 431 4,049 8,638 2,422 2,222 6,127 28 828 683 17 IS 19 21 1,627 409 21 509 609 22 378 NEW YORK. The state... $7,755,6.39 $2,989,537 $1,383,857 $732, 112 $11,399 $1,739,984 $296,014 $22,329 $329,479 $250,928 $1,098,430 $382,644 $715,786 2 516,668 62,320 159,779 78, 4a5 119,123 106,065 86,861 61.962 69; 964 136,136 45,840 72,994 124,906 949,507 43,836 69,705 54,926 43,213 84,308 23,674 92,748 84,713 97,908 17,940 40,297 28,298 38,340 51,630 37,721 28,873 20,189 .57,299 17,872 29,108 37,221 401,949 17,282 17,007 21,935 18,622 40, 465 17,003 61,883 27,706 103,226 12,270 21,904 20,630 37,402 16,592 12,790 7,689 11,747 32,204 12,021 18,264 26,778 139,698 7,854 9,691 14,484 9,392 10,293 3,240 14,637 23,768 67,030 3,491 11,624 7,296 10,670 2,450 4,197 4,328 13,836 8,874 4,006 3,670 19,609 129, 380 5,917 5,113 6,806 4,391 6,943 2,051 164 8,202 1,000 119,613 27,363 74,805 19,502 24,996 29,810 24,413 20,896 22,792 25,375 6,003 16,688 33,915 102,948 12,311 25,408 9,314 9,870 19,904 1,2S0 11,877 22,786 26,053 400 1,266 300 200 400 300 300 100 200 403 200 200 600 1,200 100 100 100 725 400 100 100 695 34,236 67,302 ■^ 776 21,234 776 10,000 2,354 3,067 1,156 5,528 • 1,353 5,741 3,684 3,704 11,234 Cattaraugus 1,674 1,599 1,843 6,943 8,447 20,208 44,360 6,943 8,447 7 Chautauqua s 1,893 26 1,190 9,195 312 2,501 3,244 43,900 20.208 9; 196 9 Chenango Clinton 50 36,164 10 11 Columbia 137 504 5,426 2,145 3,660 250 1,450 120,737 110,798 3,006 250 T> 301 2,272 3,739 12,706 356 1,768 1,433 190 2,165 1,466 120,737 110,798 15 Erie 57,726 16 1.5 485 300 17 Frankhn 133 16 IS Fulton , 1,638 23 4,132 3,730 16,857 3,730 16,867 20 16 21 Hamilton 22 1,038 675 2,374 1,.556 12,466 12,400 44,124 74,672 84,598 490,663 76,884 234,073 18,594 28,616 30,016 129,205 35,618 115,455 9,725 16,467 15,247 108,698 12,176 12,745 1,904 8,. 561 10,853 64,583 7,714 10,791 13,468 19,728 27,418 84,544 12,787 12,217 400 600 550 400 700 300 .33 900 614 29,750 3,197 50,593 3,. 537 3,637 26 Livingston 16,149 15,149 28 Monroe 61,540 72 31,972 21,943 4,620 Montgomery i9,i74 122,651 17,928 56,831 1,246 65,720 30 31 New York 2 32 128,076 273,746 3.50,113 87,703 161,785 63,899 117,290 03,. 583 29,944 62, 6.39 75,608 154,6.58 38,9.31 76, 749 29,216 47,687 20,023 11,615 24,600 55,815 56,419 11,7.36 24,643 6,534 23,375 13,. 398 4,. 589 17,425 12,083 .58,071 2,481 18,040 5,1.59 13,812 6,775 3,030 27,496 107,202 60,209 32,355 37,279 22,617 18,759 21,197 9,831 1,497 7,600 10,072 136 200 800 900 99 300 200 750 300 200 900 5,872 6,233 567 1,862 400 3,080 898 3,313 8,866 4,5.51 1,308 2,412 1,.500 55,252 5,635 1,803 48,096 5,806 5,000 2,169 1,500 56,252 5,635 1,863 3,239 5,805 5,000 2,169 34 Onondaga 36 44,857 873 . 6,465 103 500 3,362 1,764 29 125 150 40 41 42 43 Rensselaer 318,. 569 108,981 76,222 23,896 67,324 800 28,956 12,391 34,586 32,511 2,076 140,475 86,1.38 149,404 38, 440 32,834 50,0.30 32,. 304 18,254 32,015 8,721 12,. 564 11,914 630" 32,901 12,692 25,083 17,148 100 900 400 10, SOI 5,166 4,879 ""3," 728" 1,797 19,836 19,836 45 46 St. Lawrence Saratoga 22,650 ::::::::::i::;::;:;:i 1 No report. 2 Under city government. COUNTY PAYMENTS, RECEIPTS , AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1115 N^EW MEXICO. Payments on account of princi- pal of pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENTJES. Receipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. 570,963 $680,572 $514,496 $3, 737 $8, 561 $92,735 $51,931 $8,645 $301 $107 $13, 146 $4,210 $8,936 $32, 130 1 7,115 90,364 28,071 65, 139 27,829 20, 587 59,326 13,319 32,330 22,918 16,566 21,332 22, 468 61, 109 23,095 41,137 21,552 18, 784 45, 199 8,624 25,041 16,797 10,089 14, 173 15,692 263 38 20,336 8,609 4,475 4,644 2,107 1,283 5,205 300 851 2,191 1,418 244 3,964 9 496 758 462 520 1,883 111 2,003 630 50 33 677 432 432 4,410 2 6 2 3 6,958 11, 662 1,873 193 653 6,532 2,974 133 590 133 590 8,080 2,934 4 91 6 :; 1 fi 6,027 596 4,900 21 302 160 333 167 968 1,194 924 0,716 4,124 4,102 3,133 4,032 5,624 1,162 4,210 4,210 7 8 1 5,996 6,996 9 10 7,284 9 64 11 1 382 7,960 12 1,702 49 13 14 15 5,394 6,736 8,800 86,590 45, 380 15,650 65, 396 14,576 29,816 12, 925 70,990 36,273 12,938 56,406 6,991 23, 224 7,381 423 69 685 340 967 273 298 1,044 176 142 729 9,600 6,912 1,165 6,808 2,181 3,344 4,000 4,496 2,198 406 752 5,117 2,912 760 115 650 63 46 111 83 56 614 763 30 419 614 763 30 419 82 6,494 16 115 96 17 18 19 566 3,243 236 1,669 20 111 ?1 59 59 ?2 NEW YORK. S2, 790, 801 $7,817,341 $7,714,405 $26,023 $23, 449 $42, 193 $11,271 $681,841 $49,686 S632, 165 $3,439,617 1 68,250 620, 490 55,627 173,677 "75, 264 127,983 106, 308 82,747 53,013 52, 699 132,307 37,144 73,589 114,173 1,119,266 43,188 57,836 75, 144 65,638 94,325 20,740 93,093 83,655 513,865 55,604 170,713 74, 805 122, 176 104, 208 80, 449 52,607 62,311 131, 185 35, 746 72, 573 113,935 1,104,614 43, 173 56, 563 75, 126 56,625 90,809 20,740 91,188 83,030 1,556 125 23 2,902 405 282 701 205 4,910 34 31,121 8,252 33,009 8,012 1,225 21,579 9,340 5,810 45 6,252 71 2,248 4,090 83,616 7,103 3,981 6,788 8,726 2,568 2,092 29,029 8,262 32,517 7,769 899 21,356 9,340 6,810 46 6,262 71 2,248 605 78,999 6,932 3,981 6,788 8,576 2,568 81,226 2 3 20,000 10,000 1,177 62 44 3,216 8 299 492 263 326 223 10,000 10,062 4 5 1,451 1,391 1,794 858 6 7 13,215 43, 462 79,983 101,000 4,000 47,000 790 430,500 23,392 23,674 71,693 3,000 132, 107 18,619 9,425 4,547 8 406 88,358 92, 376 110,413 12,500 44,500 266,218 210,000 21,124 19,421 44,084 3,500 118,564 21,335 3,578 50,500 q 382 6 50 61 21 188 10 201 1,347 871 11 12 217 50 6,856 778 13 3,586 4,616 171 14 608 8,189 15 15 16 623 19 650 17 IS 13 160 19 21 203 3,292 20 21 1,016 841 49 4,949 10,902 4,949 10,902 22 625 23 24 4,500 6,000 13,008 33, 419 70, 424 77, 410 410, 184 104, 153 233,433 33,419 70, 176 76,580 408,986 101,988 232,915 3,468 5,984 8,184 78,795 6,603 24,866 3,468 5,984 ' 7,674 69,963 6,603 8,942 23,225 25 237 818 12 12 26 610 8,832 26, 736 27 1,199 2,140 28 115,132 113,128 26 450 88,120 143,000 29 68 15,924 30 .31 6,000 40,000 45,000 15,000 45,000 5,000 14,000 90, 272 129,161 336,596 303, 395 96,368 151, 208 60, 133 121,458 76, 523 28,825 126,431 335, 187 299,384 94, 737 144,466 68,762 120,329 76, 470 28,784 1,391 268 409 621 782 2,521 1,055 16 11.939 884 4,694 775 317 11,055 19,096 60,786 7,602 19,674 3,932 11,379 9,194 780 32 23,789 61,561 356,660 35,000 33 1,579 99 1,616 195 34 750 1,908 1 5 28 7,919 19,. 574 3,932 11,379 9.274 35 2,313 660 881 80,739 36 710 I 37 243 25 30 653 69,374 38 80 39 11 780 40 41 191,917 329, 172 323, 863 250 1,050 3,994 16 i' 2,916 2,144 771 209,791 42 43 40,000 7,500 33,000 99,034 66,504 159,896 97,066 64, 4.59 158, 739 956 240 252 1,013 28,536 45 :i 19,5.59 68 ,1 9,708 28,536 19,339 9,708 75,250 44 760 837 220 69,562 46 1116 WEAI/rH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS I^^EW YORK— Continued. COUNTY. PAYMENTS FOR EXPENSES. PAYMENTS FOE OtTTLAYS. Total. General govern- ment. Courts. .Tails. Boards ol health. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Boads and bridges. All other. 47 Schenectady Schoharie Schuyler $128,727 37,093 19,573 49,659 136,559 101,322 47,905 43,464 33,834 184, 436 68,683 91,906 90,348 604,615 36,931 27,173 $49,797 14,833 11,588 18,. 558 73,133 45,486 21,660 21,123 12, 491 63,2.57 23,436 31,260 40,913 321,741 8,925 9,983 $11,356 10,067 3,414 8,224 16,941 12,362 8,899 7,802 10,323 30, .545 14,538 8,584 7,271 94,567 11,925 6,607 $12,640 1,863 2,862 3,307 2,504 7,403 6,496 5,599 4,044 25,260 7,988 5,499 4,947 21,149 4,126 700 $4,920 $.35,806 9,697 1,609 1?,787 38,073 26,846 8,806 8,047 6,252 28,538 15,222 15,630 27,149 112,980 11,093 9,683 $200 539 100 238 200 442 280 200 200 600 775 200 300 .300 467 200 $2,741 94 $11,267 $119, .380 j $7,6.59 i$lll,721 48 49 j 50 Seneca $623 1,353 6,453 2,300 693 922 1,800 2,330 is, 122 ! 995 13,122 51 Steuben 2,655 995 h-y 53 Sullivan 464 54 Tioga 55 Tompkins Ulster . . . 524 30,880 251 1,148 1,300 26,401 280 738 . 64,866 738 19,697 56 5,3.56 6,111 22,039 'i5,'398" 12 45,169 57 Warren 362 100 5S Washington 35,786 j 20,817 1 108,322 ! 17,049 1 35,7811 59 7,446 8,468 12,019 103 26,817 33,879 17,049 60 Westchester Wyoming Yates 74,443 61 6'' i :SOTlTII CAROLI^fA. 1 The state . . . Alamance Alexander Alleghany Anson Ashe Beaufort S3,188,878 $486,095 8222,087 $79,043 .545,709 8227,864 $749,300 $1,231,403 $112,869 $34,508 1 $347,502 ' 831,559 $200,643 $115,300 9 47,936 14,511 10, .305 27,434 25,188 41,736 30,702 25,581 20,982 ! 103,839 22,697 40,003 21,506 9,512 1 15,742 16,667 27,248 29,830 23,644 15,927 6,876 42,6.35 29,722 46,0.54 59, .568 12,026 6,. 534 .32,842 15,6.56 30, 1.38 62,5.32 .59,938 75,023 36,124 49,283 13,123 8,816 .32,763 22,926 73,985 51,473 23,201 31,298 25,345 25,. 534 14,623 42,. 554 16,375 56,fi«9 13,003 33,3.38 24,697 28,151 14,872 .35,441 6,1.55 1,836 1,134 3,071 3,910 4,577 4,402 2,676 3,734 15,178 2,990 5,0.37 2,279 619 2,363 1,933 5,641 4,063 3,163 2,3.36 926 6,. 575 3,873 6,108 7,625 1,454 2,155 4,613 2,, 567 3,399 13,006 6,587 10,977 5,444 9,159 1,684 1,6.57 4,229 4,200 11,714 7,975 4,143 4,224 5,637 3,009 2,001 5,467 2,384 7,263 1,641 4,442 3,. 597 10, 468 2,208 4,8.33 807 498 447 2,300 1,213 3,604 2,237 1,307 1,7.38 6,885 3,842 2,6,35 1,.577 649 950 940 1,442 2,126 1,8,53 1,356 705 2, .528 1,891 4,034 4,847 890 824 2,423 1,316 1,671 3,621 2,617 4,299 2,869 3,259 903 883 2,204 1,.5.59 7,1.39 2,8.57 1,296 2,302 2,231 955 1,090 4,284 3,631 1,402 978 2,170 1,651 1,.5.50 1,920 3,081 462 152 14 122 49 642 2,946 985 186 2,037 1,244 3,662 1,859 1,918 1,543 13,494 1,766 2,163 1,039 680 1,472 1,987 2,124 2,843 761 782 667 3,100 3,623 3,791 4,201 1,044 107 2,416 958 2,206 5,485 6,006 1,998 2,7.33 2,586 666 311 3,307 2,647 3,370 4,497 1,012 1,970 1,2.53 1,4.38 1,.303 3,415 458 3,020 901 2,607 2,0,56 673 1,581 1,742 16,932 4,070 3,023 6,873 8, .515 10,807 8,032 3,882 4,978 22,419 5,043 12,585 6,029 2,626 4,664 1,628 4,762 6,846 6,426 4,389 1,8.30 4,423 7,400 7,581 14,. 3.52 3,1.39 1,159 8,019 3,943 6,954 7,450 11,843 19,375 9,. 302 8,965 2,982 2,893 7,694 5,745 20, 499 10,724 4,115 9,023 7,784 10,098 3,885 8,985 3,886 15,084 2,900 7,365 6,476 li,137 3,371 9,840 18,747 6,031 4,927 12,171 10,026 18,228 13,045 9,272 8,437 34,975 7,789 14,779 9,523 4,592 5,312 9,360 12,5,53 13,284 6,9.36 6,1,59 2,246 18, .364 12,298 15,982 20,395 4,076 2,041 14,645 5,217 14,623 28,881 29,928 28,502 13,395 18,7.58 6,850 2,776 14,039 7,648 28,020 19,889 10,114 11,9.50 7,153 9,620 4,182 16,039 5,335 25,066 0,185 13,319 9,606 6,4,63 5,480 9,654 1,887 765 142 11,856 12,070 540 11,856 136 3 4 174 432 880 157 1,026 607 366 371 5, 1.59 522 987 371 85 394 415 516 373 367 805 82 2,421 488 1,799 294 87 616 364 361 '"'4,'26.3" 1,201 1,643 38 73 913 577 2,960 3,. 390 451 978 880 404 374 1,223 741 1,.570 323 2.50 540 11,684 5 6 74 1,130 460 1 526 2,3.52 607 19 2,352 7 8 9 Bladen 6,160 183 11 , Buncombe 2,7.57 599 1,559 277 256 216 170 210 175 209 2,972 156 278 72,008 800 2,847 800 2,081 19,378 49,783 12 13 14 15 4,,52li 2,465 849 Caldwell 411 105 372 234 16 Carteret : :..:;;: i 17 Caswell 280 280 4,139 9,809 18 ' Cn.tnwhn 4,269 10,465 241 056' 241 120 19 ■'O 120 4,940 Cherokee 'l 100 22 Clay 50 719 '"iliw 187 125 75 110 271 881 439 605 1,828 480 4, .505 249 2,. 590 6,774 1,004 86 416 1,871 , 351 05 1,871 23 24 25 26 27 28 29 30 31 3' Columbus Craven 517 1,187 Cumberland Currituck Dare 244 1,441 244 941 Davie 1,020 43 3,6.50 1,070 3,841 1,120 631 600 1,100 29,6,53 1,100 * 29,653 33 Edgecombe 2,2S4 34 2,790 2,798 35 3fi Gaston . . . . 4,283 .11 16 niti 1,047 i52' 14,288 "i2;485' 684 37 Gates 178 !ir"'i2;637" 38 65 137 254 283 881 3Q 240 151) 40 Greene 86 5,,S00 3,22,S 5,800 1,139 2,089 4'' Halifax 1,260 2,070 99 43 7.50 466 750 44 Haywood Henderson Hertford Hyde 746 407 10 76 426 00 20 75 1,716 361 269 135 215 300 835 166 847 45 1,682 3,244 -3;244- 47 217 2,715 1,436 48 Iredell 2,074 1,106 1; 1,000 1 284 574 842 500 49 .Jackson 50 3,244 52 Lenoir . . 221' 2,154 12 1,719 i 53 729 447 165 1,731 i,338 415 2.133 6,125 826 378 415 1,685 6,125 134 54 McDowell 55 1 648 .56 Madison 4,315 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1117 AND RECEIPTS, BY COUNTIES: 1902— Continued. XEAV VORK-Continued. Payments on account of princi- pal of pub- lic debt. RECEIPTS FEOM GENEEAL KEVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts onaceonnt of princi- pal of pub- lic debt. 8162,210 29, 664 Total. . Taxes. Licenses. 1 Fines and forfeits. Subventions and grants from other civil divisions. All otlicr. Total. Interest. All other. 19, 8.50 3,718 1,174 2,836 19,311 9,939 2,206 General property taxes. Special prop- erty and business taxes. Poll Liquor taxes. 1 licenses. I I 1 All other licenses. For schools. For other purposes. S93,793 5119,057 37, 165 18,976 42,926 128, 915 125, 460 39, 518 48, 861 39,627 208, 681 63, 133 90, 459 66,402 595, 642 37,626 21,912 S113,642 37,119 18,975 42,156 127,546 118,704 39,618 48, 180 39, 559 206,390 63, 119 88,732 66,133 691,693 37,626 21,630 $3, 422 S175 46 ! 81,818 .?9,«50 3,718 1,174 2,836 19,311 9,939 2,206 47 32,907 48 49 1 612 1,2.39 6,320 168 130 375 7,042 .50 5.000 75.000 ' 61 •561 36,666 m .53 581 100 23 85 54 8,755 45,150 15,000 25,000 46 150 3,718 148 6,132 13,193 6,021 2,902 3,092 8160 3,756 84, 177 24, 368 65, 174 ,66 2,106 3,718 .56 14 687 60 2,049 148 ,57 234 202 67 3ll 839 5,132 13,093 3,622 2,733 2,760 68 100 2,399 169 332 .59 579, 405 22,600 1,586 650,264 18,116 60 61 30 ;::: 262 62 i NORTH CAROLINA. $315, 949 S3, 406, 205 81,937,944 $14,132 $986,047 8120,271 868, 694 $64,820 $184,093 86, 340 833, 864 ' $20, 416 $4,418 $16,998 8436,880 1 7,300 3,619 53,451 17,778 10, 497 26, 669 30,089 43,666 32, 404 25,487 21,792 114, 779 26,252 41,974 21,323 9,871 23, 056 17,760 31, 047 37, 449 27,416 17,815 7,604 46, 161 29, 266 61,477 70, 796 17,408 8,818 36, 464 18, 663 30, 641 83,988 60,742 74,246 41,741 60,632 12, 501 11,932 36, 365 19,901 76,369 57,016 26,101 29,698 26, 653 26,424 14,309 47,759 21,480 65, 896 11,434 29, 536 28, 103 22,281 21,124 39, 135 . 32,368 7,796 3,254 11,047 11,064 20,331 14, 131 14,961 9,960 84,627 11,987 24,324 9,053 4,115 11,674 9,528 16,645 19,906 16,611 7,619 3,779 27,859 14,230 32,088 51,089 8,691 4,074 19,006 10, 494 14,684 62, 197 32, 182 53, 724 23, 966 44,587 6,468 6,390 18,581 9,192 56,067 32,977 13, 903 14,835 13,901 13,416 6,213 26,921 12,471 27,114 5,496 17, 894 15,969 7, 537 10,207 18, 354 112 12,902 7,928 4,743 10,050 13,767 16,512 12,079 7,048 7,894 19, 627 9,086 11,683 9,213 4,427 9,019 4,334 10,230 12, 129 8,796 6,836 3,119 11,668 10,503 12,497 12, 167 6,128 3,291 13,774 6,411 10,864 11,889 8,389 11,243 13, 304 11,698 4,464 4,218 11, 595 7,884 ■11,970 15,464 9,039 10, 743 9,602 10,071 6,390 14,503 7,388 19, 240 4,334 5,949 8,613 9,080 7,116 16,406 1,027 162 168 290 228 1,134 535 237 133 2,737 441 1,261 863 72 368 311 1,672 610 218 605 30 66S 281 1,525 762 131 41 598 346 361 1,868 1,629 1,464 681 906 121 70 397 362 1,282 880 299 368 1,345 227 115 1,047 164 637 192 948 576 1,009 80 308 3,118 44 77 462 200 486 212 62 228 599 441 2,182 321 66 66 139 517 270 195 438 40 1,706 116 481 519 97 38 536 610 70 2,565 720 3,446 216 987 71 620 601 363 1,821 302 24 50 348 105 66 1,129 178 127 26 837 288 434 291 372 2,640 1,730 2,265 2,588 4,830 2,989 2,169 2,665 2,863 2,212 3,018 1,838 1,796 346 1,123 2,688 1,230 2,562 696 507 636 3,914 3,240 1,077 2,788 2,423 1,244 2,451 680 4,047 1,290 1,553 1,695 2,191 1,804 1,322 692 2,056 1,110 2,151 1,422 1,9.36 1,113 1,426 1,242 1,065 1,881 1,069 2,008 1,161 1,301 2,446 2,921 2,213 2,760 240 1,044 118 10,964 11,500 •? 3 4 404 3,371 734 2,500 183 2,862 60, 477 1,121 11 122 122 : 420 5 6 260 137 131 93 1,164 236 571 4 1,860 2,259 14 882 33 44 793 18 1,106 396 400 117 279 400 8 360 9 577 3,120 25 125 2,024 111,366 10 944 94 944 94 11 l"* 920 2,237 1,551 10,030 2,542 1,966 76 1,073 1,676 1,000 232 13 73 12 12 14 846 380 569 760 25 15 100 191 435 16 23 163 93 23 153 93 17 3 1,827 900 101 18 1,688 6,000 130 19 3,153 ''O 94 1,616 •'1 2,9.33 598 2,700 5,600 4,600 2,113 1,696 300 2,559 2,000 20 314 370 20 314 1 370 2,306 00 150 286 83 '3 84 196 373 720 480 240 4,666 396 1,700 217 287 ''4 3,133 2,746 25 123 38 36 340 340 1 26 ''7 35 90 154 60 •'8 90 713 90 713 29 29 39 725 138 247 252 980 176 65 10 1,290 24 1,620 1,239 96 665 385 5,000 30 31 4,061 5,860 2,181 129 575 3"' i,666 12, 869 2,000 10,820 162 241 155 3,000 3,000 33 16,791 34 120 31 204 11 i 204 12,950 36 37 2,722 3,000 32 367 315 14, 249 38 989 641 1,568 3,974 4.50 2,406 100 184 303 1,694 75 3,282 17 1,893 200 1,300 1,200 788 480 120 120 120 30 7,800 40 1,189 1,189 41 2, .500 6,000 1,306 85 638 235 183 ■!'> 11 43 2,709 4'1 si 765 107 19 234 [ 200 34 296 70 665 136 183 65 120 46 1,678 2,000 4,648 170 177 30 170 177 30 1,657 630 800 47 360 120 3,044 143 593 11 50 6,975 324 9 133 83 324 9 133 83 2,611 6.844 4.271 5, 690 53 54 ir' 148 6 384 56 973 56 1118 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS NORTH CAEOIilN A— Continued. 87 PAYMENTS FOR EXPENSES. Total. Martin Mecklenburg Mitchell Montgomery Moore Nash New Hanover . . . Northampton... Onslow Orange Pamlico Pasquotank Pender Perquimans Person Pitt Polk Randolph Richmond Robeson Rockingham Rowan Rutherford Sampson Scotland Stanly Stokes Surry Swain Transylvania Tyrrell Union Vance Wake Warren Washington Watauga Wayne Wilkes Wilson Yadkin Yancey 522,275 108, 183 18,007 18,682 28,252 43,601 103,700 33,780 19,961 28,949 8,320 21,366 17,032 15,948 31,346 65,449 10, 264 38, 682 26,308 63,900 48, 966 57,948 54, 412 25,023 16,220 20,861 23,617 39,364 16,366 16,342 8,324 34, 861 27,614 129, 815 29,341 14,307 14, 274 62, 754 33, 124 42,882 19,680 14, 780 General govem- S2,572 19,692 3,709 3,112 4,884 6,800 15,766 3,7.58 2,401 4,671 1,115 3,245 2,940 2,498 4,377 5,579 2,204 5,087 3,392 5,806 12, 533 13,784 3,887 3,814 2,497 3,539 12,015 2,026 2,514 1,767 4, 435 4,238 19,663 4,090 1,602 1,488 7,266 7,145 6,931 2,650 2,014 Courts. $952 9,685 2,601 1,859 1,486 2,570 6,960 2,089 926 970 410 2,432 1,209 735 1,179 4,079 1,605 2,388 2,351 5,838 3,419 6,970 3,682 1,666 1,946 1,570 1,980 2,535 2,747 676 677 4,106 1,861 6,482 679 966 1,274 3,017 2,141 738 768 535 565 638 1,339 370 1,798 27 516 296 156 835 1,726 311 632 1,114 609 1,993 3,121 1,228 398 892 315 279 882 1,110' 18 1,517 1,749 692 437 307 354 171 876 Boards of health. Charities. S342 2,999 42 627 174 556 313 36 286 "io' 190 336 1,573 2,300 1,879 446 617 474 698 60 749 "84' 25 60 1,483 396 72 $1,999 2,890 573 1,688 2,776 2,795 16,975 2,727 2,140 2,426 1,215 3,058 875 1,559 1,585 4,167 539 2,118 4,011 2,981 2,639 1,875 1,688 1,780 572 1,258 1,939 1,672 427 687 461 2,995 2,066 9,384 3,142 895 1,236 3,855 1,742 4,538 1,249 520 Roads and bridges. 55,248 8,000 6,162 3,157 3,978 10,219 26,749 8,169 5,089 6,716 2,764 465 4,378 4,322 11,772 9,593 1,604 10, 846 2,720 18,838 12,818 7,282 10, 291 6,828 3,036 4,550 7,616 9,241 4,837 2,768 2,201 4,584 5,363 43,310 8,750 3,552 4,688 14,392 12,000 11,318 7,102 5,214 Schools. $10,678 40,426 4,585 7,674 13,691 17,956 32,943 15,080 6,497 11,956 2,775 11,294 7,334 6,113 10,230 26,968 3,615 17,245 10,079 22, 722 19, 436 23,650 13,302 10, 487 5,720 10, 127 7,646 12,636 4,171 3,079 3,310 16,017 12, 247 45, 249 11,838 6,690 5,231 26,968 12, 182 16,045 7,475 5,280 Inter- est. $20,723 900 4,137 678 2,400 413 60 360 1,368 196 131 1,068 873 666 638 9,991 360 330 420 450 6,170 3,685 150 240 600 "36' AU other. $2,366 1,170 102 14 196 3,348 2,751 5,429 PAYMENTS FOR OUTLAYS. Total. $105 45,426 419 172 2,150 5,974 3,284 445 3,727 11,149 13, 419 21,867 1,373 2,042 1,721 1,601 620 3,180 4,6.59 420 1,181 1,331 Schools $1,566 Roads and bridges. $105 43,860 172 1,790 446 2,086 1,000 505 1,020 10, 149 5,117 680 1,709 1,366 208 200 1,181 793 333 355 1,393 420 2,100 117 All other. 52,160 7,797 "2i,'857' 3,180 2,459 NOKTH DAKOTA. 1 The state... $1,562,468 $687,889 $193,356 $30,143 $30,236 $94,908 $305,610 $126,776 $86,881 $6,669 $46, 932 $19,361 $27,671 51,430 37,838 9,398 60, 682 47,068 94,720 43,646 37,069 23,193 25,654 32, 498 101,877 19, 157 14,376 28,850 11,243 51,283 16, 858 31,822 9,319 53, 268 35,714 5, 695 71,211 27, 700 23,392 17, 153 6,627 22,600 16,235 39,972 23,349 22,216 10, 473 11, 163 14,340 46, 751 6,336 7,625 14, 406 6,974 21,179 7,548 15,483 4,956 18, 456 17, 773 4,063 28,909 11,0.50 7,122 4,602 1,062 9,445 6,776 21,876 3,888 3,008 3,223 1,098 1,862 15, 415 4,231 1,770 2,047 1,428 3,190 2,770 3,090 826 2,630 3,308 259 6,138 1,711 823 501 7 1,665 3,844 3,542 1,020 1,251 413 145 2,064 1,150 3,276 503 3,788 1,817 360 711 3,901 13,760 2,115 847 776 226 1,364 17,282 109 460 424 312 2,439 211 1,220 7,382 7,024 4,671 4,279 482 4,320 2,553 6,798 4,713 2,791 1,771 2,309 1,693 6,298 2,715 618 2,861 1,096 3,603 2,148 2,350 1,026 3,216 3,658 528 5,112 2,710 3,001 2,050 715 4,351 8,388 3,316 3,014 788 762 2,637 2,326 1,890 100 660 1,230 100 ^ 4 Bottineau 16,526 4,221 1,682 5,044 7,419 4,898 6,647 10,237 14,805 1,661 283 8,699 189 17,039 2,030 6,404 902 14,912 4,437 640 21,723 10,254 7,813 7,813 Q 7 500 16, 147 10,019 6,128 Eddy 610 619 1,674 160 1,013 914 1,103 49 71 300 1,017 300 1,017 526 1? Grand Forks 1,313 139 32 364 14 3,000 152 2,585 6,213 5,213 Kidder Ifi 17 1,244 2,247 2,040 1,306 1,427 11,234 2,380 258 117 1,057 18 952 71 630 82 711 506 ■"i,'263' 99 647 40 1,339 100 844 574 57 826 415 87 ''O McLean on 1,266 3,078 91 7,123 404 26 Pierce COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1119 NOETH CAROLINA— Continued. IPaymeuta onaccoant {of princi- pal of pub- lic debt. KECEIPT3 FROM GENERAL REVENUES. RECEIPTS FROM COMMEKCIAL REVENUES. Receipts on account of prnci- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from othei civil divisions. AH other. Total. Interest. All other. General property taxes. Special erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For scbools. For other purposes. $2,342 25,500 2,173 2,521 5,464 $25, 103 151,003 22,023 21,631 34,049 43,790 83,530 32, 326 19, 193 28,330 9,680 23,661 17, 144 10, 995 30, 102 50,813 12,372 42,669 24,778 63,629 49,464 67,691 46,286 33,645 22,007 25,234 33,154 33,660 17,168 17,922 8,087 40,262 28,998 110,653 32,366 16,694 16,892 59,612 54,961 48,630 21,593 17,623 $11,892 119,163 10,446 10,851 20,428 23,599 53,745 16,945 9,685 17,302 3,563 14, 347 9,432 9,879 14, 785 21,648 6,607 24,301 15,149 27,698 31,544 35,122 23,644 16,171 14,486 11,688 14,936 15,596 10,3.53 11,828 3,704 18,989 14,623 67,320 18,296 6,311 6,363 31,583 25,851 25,997 7,979 7,082 S78 $8,910 18,753 8,672 7,473 8,869 14, 944 8,242 11,693 7,644 8,218 4,937 3,651 6,303 5,997 11,011 16,826 3,707 13,986 6,682 20,774 9,956 12,752 16,217 12,972 6,572 8,930 14,619 14,713 5,695 5,417 3,747 12,966 7,926 ■ 23,743 8,940 6,536 7,963 18,986 23,500 11,092 10,589 8,029 32, 364 5,258 $416 4,561 64 174 880 881 4,849 576 161 463 216 1,572 157 201 348 1,295 37 349 693 660 724 1,038 199 404 392 340 349 782 140 277 65 815 884 2,779 423 366 306 2,067 553 2,257 328 109 $198 355 177 118 613 561 687 334 $1,245 2,810 1,964 2,669 3,309 1,328 1,161 1,482 933 1,262 813 731 996 781 1,641 1,498 985 3,098 1,546 3,252 2,315 2,117 3,946 2,136 819 3,756 2,490 1,789 450 303 484 3,249 864 2,836 1,0S3 613 2,072 3,194 3,. 583 1,196 2,241 2,293 $552 1,106 $552 1,105 .57 $103 700 $29,279 .58 59 233 113 50 1,450 13,983 477 662 387 56 42 55 42 300 3,940 60 61 494 300 384 78 49 633 443 194 40 163 94 90 47 m 6,004 800 832 2,082 230 3,243 $120 240 926 S926 65,491 63 64 1,075 2,614 250 298 65 366 67 282 89 60 721 1,490 572 699 64 313 2,634 4,413 611 26 57 481 270 317 194 37 87 644 594 3,951 709 244 159 199 517 689 222 110 120 66 67 136 2,752 68 120 69 1,114 8,475 90 1,881 6,909 19,915 10,140 77 198 159 50 2,835 50 69 1,000 1,687 2,754 2,704 16,621 17,500 70 11,806 14,976 2,000 70 606 7,155 323 100 1,358 120 120 672 622 181 2 2,835 71 7? 73 135 286 439 124 74 76 75 75 120 473 76 2,267 2,150 1,609 77 99 160 1,937 613 14 108 403 572 463 572 78 79 6,500 80 68 81 100 5,800 612 1,200 1,249 25 389 300 52 38 101 38 101 178 378 8,367 1,174 8? 94 163 S3 84 266 29 30 29 30 86 Rfi 87 2,800 121 428 415 91 3,403 1,858 6,464 2,147 1,675 60 15 1,921 3,675 608 49 12 564 62 1,028 12 332 332 1,172 88 89 480 120 3,406 3,465 16,001) 2,200 5,047 819 90 91 1,626 1,749 101 101 9? 17 224 408 948 34 93 2,675 487 5,423 190 120 94 7,294 95 96 661 2, .516 8 8 97 9S KORTH DAKOTA. $228,936 375 410 15,731 20,889 9,713 3,328 176 6,193 6,805 1,754 2,161 519 6,576 7,033 198 2,060 3,098 46,799 192 1,751 8,784 $1,494,094 74,262 37,650 12,877 36,131 46,820 120,540 38,8.59 31,147 21,961 22,664 35,396 102,167 34,080 20,884 16,8.50 14,515 40,185 19,628 25,585 11,382 52,052 29,149 7,056 58,607 27,754 $1,393,052 71,807 35,114 12,661 28,559 44,902 116,691 36,902 29,584 20, 187 19,810 33,514 97,945 32,869 20,884 14,790 14,004 34,872 17,436 23,046 10,671 49,050 26,558 6,406 55,104 23,919 $86,962 2,399 2,014 196 6,788 1,613 3,782 2,675 1,120 1,604 2,493 1,217 3,423 1,039 1,940 445 4,934 2,169 2,488 801 2,696 1,660 642 2,892 3,465 $2,206 371 137 229 6 $5,422 143 116 267 120 82 274 137 271 10 1 16 I 4 1.50 33 46 10 113 151 8 221 201 $6,393 46 227 20 270 52 67 15 323 381 628 172 $244,118 9,972 7,812 385 10, 403 3,936 15,472 10,886 4,995 1,721 3,043 3,551 11,939 3,962 1,189 6,057 931 10, .377 2,. 507 4,734 211 3,492 6,412 316 8,228 5,731 .521,945 1,176 787 246 526 282 1,230 2,229 317 136 351 288 1,002 1,324 194 190 490 325 43 962 530 $222,173 8,796 7,025 139 9,877 3,663 14,242 8,667 4,678 1,586 2,692 3,263 10,937 2,638 1,189 5,733 737 10, 187 2,017 4,409 168 2,403 5,908 316 7,266 6,201 $225,044 37 69 29,323 22,244 1,200 7,212 20, 663 779 22 1,254 36 195 12,079 29 5 2,109 36,191 169 67 38 946 1120 WEALTH, DEBT, AND TAXATION. Table a 1 .—PRINCIPAL COUNTY PAYMENTS NORTH DAKOTA— Continued. COUNTY. PAYMENTS FOR EXPENSES. PAYMENTS FOR OUTLAYS. j General Total, j; govern- 1 mcnt. Courts. Jails. Boards of health. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads and bridges. All other. SB, 145 3,360 12,493 4,259 4, 402 2,128 2,656 7,093 4,159 4, 745 10, 238 9,110 6,754 2,039 S2,004 205 1,380 73 100 541 $108 391 1,454 315 609 153 401 837 S2,108 932 8,369 873 1,176 276 889 2,506 870 1,831 6,376 2,692 601 1,517 812,910 11,743 5,709 12, 148 1,786 2,377 4,491 8,488 12, 492 12,879 12,568 19,546 12,745 1,870 83,873 1,475 5,823 2,513 3,233 2,033 2,619 6,453 3,010 4,492 6,849 6,827 3,384 974 $3,605 2,000 2,130 2,718 2,280 1,864 86,615 86, 615 19,399 31,986 10, 670 19,910 10, 479 10, 8.53 30,966 13,093 15,892 28, 413 32,519 14,534 9,054 29 Richland Rolette 69,344 33,569 33, 496 19,851 21,909 60,834 36, 343 41,916 68, 275 78, 520 41,924 20,607 1 31 !! 32 Starlv i 33 Steele Stutsman ' .1 762 359 994 1,450 2,360 1,682 119 3,298 2,360 8442 3,669 83,469 200 35 36 Train 1,083 1,850 1,803 704 1,403 ' i 37 Walsh 631 2,771 2.520 3,2.57 1 992 5.168 0, 168 39 Wells 40 Williams 314 OHIO. The state. Adams. ... Allen Ashland... Ashtabula. Athens Auglaize. Belmont. Brown... Butler... Carroll- . . ,511,501,581 Champaign . . Clark Clermont. . . . Clinton Columbiana. 83, 666 166, 580 65, 965 97,512 91,949 115,944 133, 291 85, 980 225,360 43, 039 74, 281 177, 548 97, 542 95, 491 118, 185 Coshocton : 71,697 Crawford 97,193 Cuyahoga I 1,057, 163 Darke ' 131,465 Defiance 72,796 80,909 91,999 96,834 91,570 658, 584 40,713 76, 804 32, 103 144,025 76, 729 Hamilton 1,196,560 Hancock 124,963 Hardin 98,538 Harrison 54,024 Henry 75,619 Delaware . Erie Fairfield.. Fayette.. . Franklin . . Fulton Gallia Geauga... Greene Guernsey. Highland . Hocking- . Holmes . . . Huron Jackson . . Jefferson . Kno.K Lake Lawrence. Licking... Logan .... Lorain. — Lucas Madison. . Mahoning. Marion. Medina. Meigs... M(^rcer. . Miami- . 84,258,010 81,305,069 72, 865 40, 721 46,385 78, 698 76,988 217,321 108, .507 47, 600 77,417 127,009 120,919 139,101 348,636 88,209 170, 140 128, 723 .57. 1,S2 (;.".. 370 l,'i(l,X()l) 121, (Kj 16, 418 56,276 19, 742 33,039 31,344 32,665 46,700 27,512 78, 791 19,002 26, 282 61,325 37,001 29, 704 46,091 24, 412 40,392 541, 765 40,319 24,099 27,261 40, 424 28, 657 22,804 182,807 20, 526 18, 227 13, 239 61, 445 23,335 649, 681 42, 485 32,0.54 22,. 520 28, 174 20,048 20, 798 18, 329 30,711 24, 125 49,314 29, 706 17, 460 22,638 37, 404 25,008 42, 563 135,706 26, 1,S7 47,022 53,910 19,704 111, 639 29 007 29,823 6,158 8,015 3,719 17, 762 6,533 5,349 15,026 5,456 15,421 5,300 4,937 16,855 6,447 6,245 14,019 7,589 7,197 214, 104 10, 236 3,385 6,604 14, 276 6,071 6,157 87,064 3,747 5,736 6,842 9,929 10, 286 171,660 14,500 5,060 4,497 6,321 5,411 4,978 3,6.53 11,467 9,610 17,515 8,264 8, 205 7,116 16,885 8,476 13, 633 51,363 7,048 24,387 0,6,56 7,621 S, 240 7, 478 7, 981 1,642 650 3,014 6.53 6,078 1,986 1,699 6,332 735 5,191 787 1,762 5,643 1,165 1,861 4,036 954 1,3.57 39, 677 1,396 1,955 1,362 1,604 1,307 1,720 20, 892 1,405 828 5,, 506 3,080 16, 572 1,861 1,099 134 1,389 1,147 991 312 1,344 1,904 5,064 1,987 1,5.52 2,810 4,536 2,217 3,802 8,759 1,249 5,937 1,047 2, 668 1,473 1,135 2, 655 82,458,278 25,875 30, 464 15,738 25,323 16, 163 13, 438 21,862 13,929 38, 292 21,857 41, 982 13,910 29, 327 38,786 16, 254 16,840 108,578 28, 890 11,700 18, 987 17,508 20,793 20,937 92, 119 9,088 10,659 5,561 26, 281 19, 796 120, 644 19,612 16, 763 14,765 11, 162 17,783 9,238 9,995 20,348 14, 528 15,933 20, 496 11,929 16, 655 29,081 18, 879 32, 434 75,6.58 17,008 52, 513 28,274 11,117 11,876 10, 139 32,501 22, 492 65,810 21,704 9,892 16.528 45,885 25, 173 35, 819 51, 123 7,234 16,281 48, 684 30, 244 25, 872 6,621 18,372 29,010 109, 091 46, 593 23,206 16,774 14,273 34, 475 27,509 233,075 3,391 24,056 2,816 26, 952 15,231 117,984 27, 182 29, 178 8,236 23, 337 23,004 2,348 10, 801 13,007 10, 175 99,385 43, 844 4,098 14,919 20,_879 57, 082 33,615 30,706 18,952 12, 790 31,842 13,232 20,360 84,321 34, 640 671 1,047 838 1,219 5,353 749 1,054 743 1,276 811 1,945 1,228 954 740 391 1,482 1,261 792 913 718 1,353 668 1,289 870 704 552 792 1,010 1,015 1,118 1,060 580 1,112 967 1,043 678 628 1,145 802 760 276 1,249 1,020 928 1,148 741 708 846 851 713 696 1,007 9,823 507 1,260 14,215 14, 489 15,113 79 28,050 1,227 620 5, 804 39, 323 2,235 1,417 2,317 1,994 4,115 37, 410 450 14,782 378 10, 175 2,775 116,393 6,780 11,970 1,808 3,613 2,916 498 300 14,983 27, 645 1,861 2,840 12,416 7,280 4,868 6,916 39,230 9, 482 23,541 610 952 4,423 5, 2,55 11,681 82,768,915 | ,<^1,398,713 iSl,370,202l 1.679 2,447 2,301 4,199 827 1,770 2,032 1,560 7,593 1,091 1,659 1,728 2,026 1,254 1,960 2,706 1,406 3,143 546 6,242 6,701 1,202 4,178 7,660 3,928 1,833 1,236 1,887 2,945 1,216 2,611 11,425 1,354 1,494 604 1,444 1,401 1,854 843 1,035 1,320 1,547 756 587 3,696 3,369 5,311 6,066 7,642 3,242 5,632 1,037 1,646 21,779 1,495 13,353 1,810 44,311 17,265 7, 160 ; 10,170 916 35, 907 10, 189 52, 299 458,809 48, 866 30,074 4,103 51,088 11,901 90,017 7,263 30,000 37,938 13,353 1,810 44,311 6,183 I 11,082 ! 7,150 916 32, 347 3,560 9, 446 743 39,391 12,908 458,809 48, 866 24,575 6,499 4,103 17,000 34,088 11,901 7,263 30, 000 13,640 24,298 68,117 1 ' 52,210 1,5,907 10,711 I . 33,193 45,628 22,000 45, 628 30,000 11,142 6,677 30,000 10, 887 255 6,677 40,555 !. 7,830 1. 87,027 'I. 18,836 87 '627' 21,719 7., 830 ,58,777 32,407 19,446 i 39,331 32,407 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1121 NORTH DAKOTA— Continued. Payments on account of princi- pal of pub- lic debt. 518,000 943 1,870 102 7,277 183 27,337 144 126 94 13,501 18,766 RECEIPTS FROM GENERAL REVENUES. $49,347 32,035 58,631 23,047 22,778 25,560 21,915 69,066 32,742 44,806 62,239 57,431 48,612 17,894 Taxes. General property taxes. Special prop- erty and business taxes. $46, 178 31,687 54,854 21,261 21,246 24,655 20,554 84,290 29,122 42,092 58,154 52,437 44,582 15,750 Poll taxes. $1 177 26 2,973 1,419 1,299 904 1,129 4,659 3,418 1,974 3,604 3,919 3,736 1,741 Licenses. Liquor licenses. $368 634 39 34 All Other licenses $897 169 164 131 66 1 24 182 134 234 310 78 321 Finos and forfeits. Subventions and grants from other civil divisions. For schools. For other purposes. $395 163 172 236 168 208 111 20 495 247 131 177 RECEIPTS FROM COMMERCIAL REVENUES. Total. $10,789 6,512 22,665 4,825 6,990 1,909 4,006 6,972 8,164 4,462 11,254 8,260 7,701 1,348 Interest, $1,610 700 178 626 341 600 608 1,106 9 832 All other. $9,179 5,812 22,487 4,825 6,098 1,909 3,481 6,631 7,, 564 3,854 10,148 8,251 Receipts on account of prinei pal of pub- lic debt. $3,459 607 424 9,421 680 7,393 24 21,632 190 118 419 25,063 237 20,7:0 $2,181,567 $12,745,895 $11,526,874 $4,6.57 $779,666 .5LS8,786 $139,979 81,251 $104,682 $1,539,398 $118,206 81,421,192 $3, 308, .522 12,698 10,000 13,781 70,852 157,188 70,662 141,537 111,283 109,449 152,246 79,993 244,865 60,459 69,221 146,337 99,009 96,502 184, 180 96,078 117,156 1,198,943 112,798 98,130 72,972 117,601 110,691 90,886 692,406 65,754 90,486 40,749 101,938 84,137 1,171,903 156,526 118,943 66,830 74,397 89,596 45,488 .57,731 108,822 104,361 173,222 97,231 73,378 91,783 145,. 304 106,163 148,368 369,141 130,951 291,160 163,017 84,155 64,240 87,1.53 160,282 68,720 143,562 66,078 126,014 99,764 101,815 136,920 76,024 225,878 57,235 64,631 126,943 95,482 90,732 170,308 91,568 108,267 1,009,072 102,481 93,089 66,523 101,605 103,904 87,302 539,527 61,732 85,736 39,000 97,440 80,212 1,009,804 147,976 113,242 63,084 67,607 85,572 39,829 .52,227 101,920 97,943 1.59,077 90,662 67,793 83,162 133,924 100,883 126,476 .303,214 125,. 506 203,3.34 145,603 77,652 59,010 80, .399 151,686 595 8,696 1,779 9,473 6,236 5,407 9,043 2,219 15,319 1,218 2,166 11,202 1,448 1,670 8,163 1,994 6,263 148,706 3,649 2,788 1,727 12,185 3,035 1,803 .39,977 2.239 i;746 836 2, .506 1,509 2,484 1,038 2,075 2,320 1,596 2,308 1,401 1,749 5,467 1,646 1,424 490 2,035 1,997 9,367 3,079 1,591 1,505 1,211 2,171 1,119 5,262 1,600 1,898 1,437 1,706 1,.328 7,869 2,724 1,867 1,361 1,846 1,449 1,313 1,581 1,602 1,141 1,.532 1,793 1,396 1,602 3,420 1,924 2,942 3,613 1,211 4,720 1,846 1,706 1,.302 2, 1.54 2,332 700 2,071 328 4,107 190 143 1,109 137 1,312 120 462 1,851 407 2,622 1,845 138 82 27,715 2,467 33 643 2,067 430 437 3,288 1 358 968 459 4,066 9 3,713 17 38 453 224 518 26 54 3,287 343 657 3,424 1,017 629 2,484 320 1,151 225 4,204 13,290 21,820 774 4,006 377 26,622 6,347 7,076 13,216 1,856 9,099 6,838 6,864 3,645 1,790 805 22,402 231,146 .39,978 9,366 15,474 108 2,040 17,013 60,496 22,333 266 2,22s 733 3,7.S4 185,145 18,847 51,260 2,145 19,090 3,071 703 2,8.32 6,977 1,062 25,.S4S 231 6,008 1,474 2,267 25,899 5,i37 12,210 19,418 444 42,. 5.54 4,167 3,926 .57,895 35,238 11,179 2,111 21,820 774 2,526 377 26,622 5,347 7,076 13,216 »1,856 9,099 3,118 6,864 3,546 1,790 805 22,402 162,761 39,809 7,628 15,474 108 2,040 17,013 60,496 22,. 333 266 2,2'S 733 3,7,84 185,146 18,847 51,260 2,145 18,956 3,071 703 2,832 5,604 1,062 25, 123 231 4,404 1,474 2,267 25,899 1,481 6,, 593 19,076 444 42,. 554 2,. 567 3,926 ,57,845 36,238 12,999 10,000 5,340 107 1,480 15,448 57,800 16,592 21 62,316 713 6, .521 8,300 8,000 6,327 21,969 593 6,073 141 29 23,358 < 1 32 1 1 356 2,720 16,187 2,600 1 ' 1 1 87 9,113 1 1 2,525 109,163 6,386 7,000 17,285 20,000 36,i53 1,357,383 31,142 1 659 105 68, .385 169 1,738 1 •> 90 213 6,224 12,000 2 2 2 8,300 1.52,000 6,000 73,611 1,200 26,000 5,000 117,000 16,500 26,665 18,600 17,000 15,650 10,3.59 170,526 9 148 ■5 283 6.S 2.58 - 1,475 1,194 1 1,0.38 54 106 660 9,028 412 181 1,270 80 66 402 2,. 565 616 351 1,944 1,878 423 669 1,862 242 4,794 3,403 286 396 959 70,070 2 1 272 939 743 130,869 4,871 3,273 330 4,095 2,334 2,172 1,312 3,856 3,. 540 7,835 1,873 3,097 3,360 5, 633 1,921 11,3.59 61,616 2,900 21,047 4,574 860 2,269 3,872 65,515 4,000 43,860 3 3 438 13,905 543 380 786 769 186 1,772 46 928 1,386 2,834 864 669 3,000 475 1,080 2,788 7,295 1,048 1,551 35 1,493 1,035 483 687 3 3 500 1,500 132,581 5,212 3 3 134 3 3 3 7,004 3 1,373 4 32 105,603 71,356 7,965 12,000 8,000 26,960 13,000 45,000 35,681 26,300 10,700 2,600 20,7.55 39,319 ; 46,300 22 13,000 109,970 5,344 4 725 4 161 4 1,604 4 4 A 103 9 66,629 4 3,6.56 5,617 342 4 70,678 12,647 '^ 102 5 5 2,445 i;24 245 44 1,600 11,664 19,733 42,689 40,480 ^i 50 ^ 5,633 5 932—07- -71 1122 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS OHIO— Continued. Monroe Montgomery Morgan Morrow Muskingum . Noble Ottawa Paulding Perry Pickaway. . . Pike Portage Preble Putnam Richland Ross , Sandusky. . . Scioto Seneca Shelby Stark Summit Trumbull.... Tuscarawas . Union Van Wert... Vinton Warren Washington. Wayne , Williams Wood Wyandot PATMENTS FOE EXPENSES. Total. 140, 265 412,776 64,780 42, 544 151,518 54,983 66,074 81, 903 55, 947 102,363 45,820 54, 929 81,059 85,636 127, 996 134,816 74, 054 84, 335 94,231 95, 434 207, 578 143, 438 83, 545 97, 704 82, 594 80, 257 27, 845 83, 391 98, 648 103, 043 43, 035 88,489 78,857 govern- ment. S15,399 137, 451 13, 668 17,256 50,343 15,753 25,315 27,921 17,959 33,399 16, 921 18, 117 27,073 29,218 61,653 56, 043 30,307 26. 996 44,712 28,330 62,380 57. 997 34,222 40,638 29,432 27,128 11,648 24,816 28,566 33,737 23, 160 31,838 29, 282 ourts. Jails. S4,698 $1,694 61, 471 6,619 3,443 296 1,647 444 18,719 6,567 4,825 427 6,289 477 9,478 1,453 8,556 775 8,681 2,140 4,003 1,274 7,171 1,380 4,067 930 6,888 1,611 12,832 1,974 15,145 4,016 8,007 2,224 7,809 3,371 8,209 1,297 6,122 1,187 22, 419 27,896 11,887 4,031 12,280 2,714 15, 566 4,803 4,566 922 7,426 1,034 3,913 484 8,393 1,468 7,523 3,562 9,394 1,690 5,009 1,158 10, 047 1,821 6,190 1,236 Boards of health. Charities, S6,382 86,002 13, 437 9,633 28, 966 7,467 13,098 9,094 16,215 28,714 8,331 16, 486 20,925 8,443 29, 640 30, 471 18, 362 18, 105 23, 202 16, 134 65, 512 36, 726 17,517 24, 523 9,695 15,787 7,210 22,019 20, 374 23, 156 7,839 21,342 12, 380 Roads and bridges. S8, 146 106, 484 19,938 10, 546 14,544 24,637 885 2,601 7,466 16,970 12, 165 9,684 21,446 31,177 23,844 21,278 9,029 26, 334 13, 187 34,887 21,524 21,089 7,919 9,564 32, 794 4,638 1,704 22,005 31,775 23, 119 1,692 10, 129 Schools. $560 1,401 1,216 569 1,020 596 626 853 690 1,107 778 481 666 1,099 1,113 626 1,156 790 1,216 958 1,234 911 999 721 963 836 679 1,268 916 1,134 1,008 1,000 869 Inter- est. 7,860 19,797 2,664 9,510 3,075 175 4,210 4,962 3,374 6,518 2,741 712 480 6,664 All other. $2, 784 2,388 1,060 2,449 7,053 1,278 11,635 10,706 1,622 1,842 273 1,435 1,842 2,338 3,666 1,720 2,228 218 1,928 1,146 2,299 8,935 2,871 1,899 1,411 26, 298 701 1,600 1,369 9,838 1,389 2,917 13,074 PAYMENTS FOR OUTLAYS. S49, 482 1,016 193, 406 26,000 207, 479 8,020 11,078 1,663 26,164 28, 759 16,586 23, 371 24, 481 25, 796 28,378 68,978 47, 194 53, 078 5,234 41, 967 30,888 34, 807 1,673 110, 180 3,231 28, 631 180, 099 35,012 Schools Roads and bridges. S49, 482 191, 140 14,000 207, 479 1,553 20, 950 9,062 21, 446 11,000 36, 647 33, 377 15,714 6,234 41,967 5,837 34, 807 25,100 87,370 35,012 AH other. $1,016 2,266 12,000 8,020 2,330 4,214 28,769 16, 586 20,999 15, 419 4,351 17, 378 23, 331 13, 817 37,364 25,051 1,673 ii6,'i86' 3,231 3,431 92, 729 OKLAHOMA. 1 The territory $1,380,531 $554, 937 8116,790 $48, 347 $20, 893 $49, 448 $368, 794 $140,928 $78, 530 $1,858 $193,447 $1,400 1 $128,243 $63,804 9 14,860 48, 660 24.871 72, 476 41, 0.30 48, 296 43,894 11,964 26, 9.52 82,739 49,609 68,712 60, 376 61,523 30,021 77,753 83, 904 68,212 85,466 68,319 60,400 85, 601 ,32, 2!IS 39, 572 00, XXI 42,1,^4 7,219 21,505 6,742 20,610 17, 215 25,967 16, 243 6,009 12,278 36,819 20, 149 32,799 24, 540 26, .321 24, 678 25, 552 28,075 31,633 21,007 37,049 19, 252 20, 497 12, 202 16,641 23,738 20, 197 1,116 4,919 1,263 4,262 3,049 2,071 2,128 788 1,711 6,828 2,926 8, 496 2,491 4,687 "'"i,'323' 871 2,988 2,362 2,380 632 1,139 1,588 4,971 1,254 .3, 113 1,381 1,.302 149 672 44 2,754 242 707 972 366 30 709 1,157 657 342 244 81 983 1,125 2,677 857 2,446 2,063 14 270 1,677 1,407 382 2,866 1,783 2 10, 931 8,625 30,249 10, 474 6,837 16,541 1,000 7,215 23, 598 16,421 18,580 20,915 19,700 1,217 5,640 6,301 3,627 2,761 7,888 3,269 1,088 1,643 6,324 4,634 3,181 5,791 3,116 5,343 15,011 4,721 5,147 19,172 6,471 5,206 11, 568 2,434 2,059 4,820 2,706 3,218 2,677 1,868 4,380 10,000 44,811 6,403 17,000 5,000 4,380 ^ Caddo 10, 000 5,000 5,403 10,000 6,000 5 5,409 4,070 39,811 f) 7 Comanche 7,000 « 2,056 1,500 2,217 2,813 1,821 1, ,504 2,060 4,370 10 11 Garfield 11,700 15,000 7,324 3,000 6,000 7,500 15,000 5,000 3,000 6,000 4,200 I'' 2,324 1-1 Kingfisher Ifi 17 3,983 13,358 4,598 12,473 3,133 2,677 12, 078 4,230 2,042 7,767 4,716 .3,516 1,690 2,631 4,280 2,092 1,196 3,154 1,209 528 1,196 1,546 1,158 725 289 1,986 1,779 243 673 1,292 602 961 2,151 4,108 3,056 1,820 4,043 4,327 2,108 4,045 720 327 4,967 1,310 20,646 24,112 17, 294 14, 958 11,621 15,971 30,113 8,427 12, 568 14,569 7,527 3,780 8,161 4,800 7,648 1,847 3,747 3,483 1,778 4,805 2,831 1,981 10,400 6,000 1,400 9,000 6,000 IS Noble ''O OkKahoma 5,000 10, 000 6,000 5,000 4,000 3,000 9,065 5,364 5,000 10,000 6,000 5,000 4,000 3,000 8,340 01 90 Payne .... ■?'! Pottawatomie Roger Mills Washita ■54 95 725 5,304 07 Woodward OKEGON. Baker Benton Clackamas. Clatsop Coiumi)ia.- 123, 774 48, 945 104, 784 77,795 39, 270 ,$596, 994 $1,39,628 $19,226 $,3,8,336 $106,857 $664,718 $661,718 $123,, 302 $49, 586 $64, 406 $26,531 ,S2S,S75 15,349 13, 718 1,528 3,065 4,469 3,476 699 97 150 181 189 33, 048 35 377 196 71 3,574 2,278 5,886 3,049 1,323 13,611 17,797 58,049 28,975 14,634 43, 875 15,226 11,418 16,526 8,290 11,. 363 540 92 26, 839 19,981 4,060 368 i 11,287 :-;::::::i COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES; 1902— Continued. 1123 OHIO— Continued. Payments on account of princi- pal oJ pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. $14,000 45,000 $43,673 428,270 68,065 56,359 194,404 60,290 99,992 89,356 54,749 110,869 61,000 52,782 90,198 91,022 132,905 135,884 107,040 92,881 111,348 123,949 301,533 175,040 116,931 132,482 91,890 90,928 27,881 79,723 117,159 103,605 77,452 179,066 92,557 $36,292 391,769 66,490 62,791 179,628 50,497 92,865 81,208 44,603 103,786 57,221 47,739 86,346 83,423 123,686 122,088 96,473 81,248 101,103 116,643 272,138 151,992 101,860 115,622 87,311 86,215 25,336 74,777 106,024 95,. 563 70,798 167,663 87,749 $2,466 32,268 602 630 8,070 342 3,732 2,772 6,666 2,868 873 2,392 1,903 6,274 6,479 6,466 $2,070 3,700 1,484 1,272 2,596 1,524 1,083 1,167 1,419 1,630 794 2,236 1,669 2,087 2,809 1,429 1,688 1,650 2,515 1,798 4,463 2,834 3,314 1,840 1,541 2,020 679 1,644 3,334 2,. 575 1,330 2,772 1,721 $1,065 16 375 224 3,414 692 $1,780 437 214 1,442 796 1,235 1,205 2,534 2,093 1,541 1,650 52 157 238 259 5,612 2,849 1,242 589 349 730 799 1,049 2,166 986 $253 17,648 887 967 17,363 368 14,057 115,488 298 2,393 240 7,185 27,491 33,137 1,133 289 8,169 1,959 13,375 27,163 3,658 1,047 1,515 12,968 7,284 41,381 281 2,663 248 12,490 3,284 71,067 8,339 S253 17,648 887 957 6,999 368 14,0.57 113,481 298 2,393 240 6,727 27,491 32,725 1,133 $11,614 43,695 5,000 57 $80 58 .59 60 84,615 9,875 20,118 72,075 46,919 27,000 9,514 2,720 22,100 14,279 7,637 64,755 26,666 20,662 6,000 36,350 41,000 7,400 10,000 $10,364 39,048 9,743 7,935 274,552 68,998 61 6? 1,107 1,675 79 63 2,007 64 • 6.5 18 1,016 462 362 22 66 71 6,902 17,859 2,842 8,363 63,956 14,000 2,835 67 1 1 458 68 $100 69 412 70 51 48 621 1,342 976 3,399 389 2,059 4,119 1,682 1,889 2,713 632 326 291 687 1,208 1,475 901 811 41 71 289 ■ 8,169 416 13,375 27,153 3,668 1,047 1,616 12,968 7,284 41,381 281 1,001 248 12,490 2,186 ' 71,067 8,339 79 5,0.54 5,442 6,752 3,098 20,040 17,022 7,668 10,166 1,420 73 1,543 74 75 2 43 811 35,729 6,100 66,752 76 77 78 1,151 79 76 80 10,500 10,500 1,055 6,700 6,250 10,590 12,000 88,165 84,608 28,476 81 2,367 490 1,903 6,683 2,516 2,461 6,560 8'' 1,086 558 660 1,476 1,962 1,260 329 83 264 260 1,652 4,927 84 S5 86 1,098 87 63,906 121,247 88 2,717 89 OKLAHOMA. $96, 170 $1,434,445 $1,016,225 $239,700 $161,132 .520,900 $7, 488 .571,113 $1,048 870,065 $82,804 1 1,679 3,097 14,233 62,3.58 34,366 67,671 48,667 .55,282 41,172 13,760 30,630 82,356 70,944 59,432 68,166 63,463 38,512 79,966 72,622 69,939 99,767 75,015 60,769 82,062 35,364 41,341 45,779 50,949 13,087 38,048 9,046 40,333 34,360 26,139 29,567 11,819 21,679 58,779 62,292 45,593 46,178 47,623 28,294 52,317 51,266 49,395 83,643 68,831 43,661 60,414 26,. 582 29,170 27,037 42,072 800 256 572 246 417 795 321 88 531 717 1,128 502 1,088 1,820 677 506 1,2.56 431 1,444 1,308 1,454 896 2,144 509 664 638 602 1 90 213 214 146 362 397 42 99 2,074 1,066 3,246 2,542 6,443 1,207 48 538 4,912 2,546 4,534 1,906 5,465 971 3,388 4,049 4,004 5,908 1,888 1,804 4,087 522 1,547 4,488 1,841 99 2,074 1,056 3,246 2,542 6,443 1,207 48 5.38 4,912 2,268 4,634 1,906 5,465 971 3,388 4,049 4,004 6,908 1,888 1,804 4,087 622 1,547 4,488 1,071 8,000 15,000 11,000 9,600 14,000 8,000 1,000 7,200 14,500 12,800 9,000 14,700 10,800 6,626 9,860 6,775 3,550 14,426 3,475 400 1,000 7,875 6,350 3,650 4,726 4,260 9,676 9,376 8,025 3,300 13,900 4,675 3,147 13,675 3,260 2,225 5,950 3,275 2,288 3 4 2,500 6 4,746 841 1,946 744 9,022 6,271 9,370 242 12,705 7 33 1,576 1,766 13,833 6,065 362 36 29,377 8 9 34 74 10 11 278 1"' 101 1,743 113 37 1,008 13 14 16 1,427 140 14,419 16,000 12,800 5,800 5,852 906 8,830 18 19 916 655 265 829 3 192 154 ■'O 4,487 24 2,670 837 2,154 6,219 4,481 9,600 12,800 16,000 6,000 9,200 12,000 5,000 642 966 ' 22 •Jl 1,032 314 7,077 10,010 24 770 97 OREGON. $323,716 $2,451,085 $2,343,267 .$33,411 $24,6.30 $765 59,798 $30,556 $8,658 $168,779 $60 $168,719 $183,271 130,707 34,094 124,914 75,760 41,324 130,257 33,496 124,099 73,697 39,057 450 300 400 70 110 321 103 i2.5 2,137 6,429 6,886 4, .589 2,137 5,429 6,886 4,589 12,090 15,907 4,462 1,670 300 600 1,400 5 4 210 191 992 134 9,658 5 542 6 1124 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS OEEGON— Continued. COUNTY. PAYMENTS FOE EXPENSES. PAYMENTS FOB OUTLAYS. Total. General govern- ment. Courts. Jails. Boards ot health. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads and bridges. All other. 7 Coos 856,309 31,716 10, 329 82,903 31,986 55,709 63,756 73, 683 44,470 43, 195 111,804 8,195 7,500 18, 625 8,037 13,909 14,868 16, 463 . 11,432 11,982 SI, 262 2,887 S332 65 S62 $3,963 832' 818,067 8,884 $14,062 4,728 2,829 21,866 7,628 4,427 9,337 26,400 7,045 7,544 S6, 597 300 $170 6,825 8 Crook 9 Curry 10 Douglas 3,856 2,288 4,978 6,644 2,191 4,544 2,868 982 98 27 57 4 100 75 549 5,804 706 3,341 2,198 4,717 5,235 2,043 23, 336 8,373 7,641 10,478 14,822 7,786 2,727 7,077 2,358 16,921 246 6,980 7,175 7,380 i,269 2,568 3,849 10,382 1,516 546 7,836 11 Gilliam 12 Grant 686 709 604 632 266 13 Harney. 14 15 Josephine Klamath 16 17 Lake' 18 94,347 21,141 92, 362 37,989 110,571 29,608 647,314 41,389 26,687 42, 393 98,347 66, 378 37,428 74,687 33, 706 18, 424 59, 970 25, 335 7,955 27,672 10,909 23,314 11,386 123,322 14, 286 8,234 10, 967 33,809 24, 186 10,581 22,520 14,986 5,521 15, 408 2,925 1,137 2,398 4,399 5,409 1,135 44,317 1,300 766 933 3,276 7, 206 2,132 1,817 1,200 1,523 1,091 537 100 631 161 881 125 8,407 308" 144 930 995 190 15 61 13 235 186 1,299 68 2,764 429 3,654 1,143 4,431 667 26,614 1,137 1,163 1,188 5,207 3,614 836 3,281 2,706 21 4,163 33,325 5,385 26, 163 4,373 34,715 2,797 189, 247 17,838 3,173 14,174 23, 379 16,998 6,696 8,417 10,212 6,405 27, 441 20,604 2,307 29,909 9,969 41,569 8,821 236,748 1,899 11,057 9,077 31,265 1,660 11,955 26,078 3,056 4,877 9,797 7,515 3,132 1,770 6,332 1 1 252 19 Lincoln 681 204 700 16 4,502 20 21 Malheur $>i 503 S8,503 ?2 Marion 23 21,200 20,228 $21,200 3,200 24 Multnomah Polk 18,360 4,805 16 5,800 17,028 26 66 1,970 ... 26 ■ : - - 27 Tillamook Umatilla 110 491 361 20 341 257 5 5 2S 29 Union 1,358 1,486 2,709 148 72 ,30 3,722 9,524 691 ' 31 32 Washington Wheeler 460 33 4,475 4,475 34 Yamhill 65 2,000 PENNSYL^'AXIA. 1 The state... $9,391,883 .53,201,192 $1,886,803 $669,618 $21,342 $1,808,854 $1,226,056 $39, 426 $473, 200 865, 392 $1,412,990 $696 1 $936,805 S476, 490 9 48,647 2, 169, 735 53,625 116,798 63,628 323,009 121,767 120,578 132,363 94, 395 125,307 17,873 62,066 49,441 169,019 40, 161 121,797 41,607 43,094 113,461 89,781 270, 861 198,801 49, 701 137,134 251,196 27,441 86, 063 9,186 60, 028 08,834 46, 796 70, 7.37 26,184 397,991 280, 602 81,282 89, 626 164,422 342,010 16, 562 620, 109 22,874 60,260 22,846 128, 486 33,046 .34,282 45, 470 26, 426 36,177 11,386 34, 466 26, 696 37,663 17,470 53,925 26, 466 17,344 47, 166 25,000 63, 613 70,711 20, 6.39 63,926 122,. 368 18,890 31,159 5,0.37 27,8.59 19, 445 19,205 24, 725 7,687 213, 992 78, 568 ,W. 410 3,S.996 33,. 304 22:i, 283 7,554 493, 116 13,488 16, 600 7,012 62, 908 22,640 17,374 10,973 28,682 38,233 760 9,984 12,176 37,466 9,005 10, 657 2,033 7, 660 20,716 15, 050 82,239 39,606 4,270 17, 287 41,382 3,057 19,796 3,010 6,890 15, 604 16, 4.53 14,117 8,871 100,920 66, 468 13,9.59 14,944 18,802 49,950 2,333 160, 194 2,097 9,867 1,860 26,010 7,112 3,524 6,314 5,374 12, 106 936 4,609 1,866 10, 295 1,369 2,287 866 2,122 5,860 7,918 30,404 16,405 2,260 18,727 16, 757 781 8,420 36 1,695 2,902 622 1,182 1,139 20, 260 180, 147 7,740 22, 709 16,463 72,004 60,164 33, 936 32,529 22, 942 .37,0,32 2,.3.S2 2,231 3, 374 61,525 3,827 38,049 608 1,621 35, 095 36,299 60,193 46, 139 19, 559 46,995 58,662 2,760 21,913 411' 16,102 18,613 3,305 20,178 2,729 7,012 76,682 974 27, 422 42,468 26,885 624 632,476 1,860 2,852 4,413 28,687 5,461 25, 957 36, 724 2,824 601 770 5,848 4,940 18,047 7,596 8,020 6,338 9,039 1,894 2,016 3,660 12, 697 433 200 12,317 957 200 200 400 200 200 200 200 200 516 149,381 4,168 3,410 746 4,081 3,244 5,305 509 1,641 4,381 337,200 3,936 15,237 23,981 46,611 7,994 48, 284 13.536 10, 460 14 202 4,381 100, 190 3,936 16,237 23,981 46, 611 3 Allegheny Armstrong 10, .364 441 237,010 4 5 6 Bedford 433 7 Berks 8 Blair 7,994 9 Bradford 48,284 13,536 10,460 14,202 10 1.53 3,147 11 Butler 5,800 1,968 1,650 3,863 100 3,379 1"' Cambria. 13 14 Carbon 385 200 200 895 200 200 200 200 200 1,730 400 200 200 200 153 340 136 200 . 200 1,466 200 173 771 11,684 11,684 15 Center 100 16 Chester 444 19,915 19.915 17 18 Clearfield 6,231 4,966 3,794 2,520 417 27,722 12, 598 2,340 3,428 1.52 1,.324 9,545 1,027 14,345 7,416 3,138 14,043 6, 960 22,037 32,828 6,021 7, 234 41,776 1,086 61,766 7,035 16,903 18,000 6, 639 24,763 14,476 8, 767 15,308 9,545 19 Clinton 1,027 ''0 Columbia 14,345 7,415 3,138 13,638 6,960 22,037 '1 Crawford Cumberland ?2 2,281 1,311 245 ">3 605 ?4 ■J^ Elk ■'6 32, 828 27 Fayette 447 7 2,946 7,792 1,800 108 11 1,015 6,. 304 1,808 5, 390 3.010 21,199 24, 666 652 6,021 7,234 11,241 1,086 61,766 7,035 16,903 18,000 6,539 24,068 14,475 8, 767 15, .308 ''8 Fore.st Franklin Fulton Greene 29 2,606 1,714 646 2,773 1,119 2, 631 1,604 949 1,628 466 30, 535 30 31 3,494 4,366 1,406 3,441 1,726 11,046 6,638 1,768 1,485 49, 724 16,665 32 nnntingdon 491 33 34 Jefferson Juniata Lackawanna Lancaster - LiiwrenCR 35 36 42, 294 24,616 695 37 2,610 200 200 400 495 38 8,971 39 Lebanon Lehigh - - - Luzerne 4,799 19,386 19,389 1,466 163 3,846 316 175 1,397 40 41 200 893 893 1 No report. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1125 OREGON— Continued. Payments on account of princi- pal of pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts on account of princi- pal of pub- lic dent. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. $62,336 22,901 8,115 77,858 41,615 36,381 43,623 63,811 32,105 40,879 Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. 519,416 4,943 563,957 26,760 9,629 82,249 43,271 46,271 61,492 67,641 34,642 44,829 SI, 000 500 394 2,079 750 690 300 873 347 500 S5 $227 75 $314 2,774 $75 100 $2,270 815 700 3,898 1,088 2,938 1,436 4,417 2,672 1,677 $2,270 815 700 3,838 1,688 2,938 1,436 4,417 2,572 1,677 1400 1,100 400 g 20 9 2,323 644 431 35 461 1,229 817 4,360 5,977 1,285 387 2 068 252 44 279 162 500 134 12 $60 10 70 30 11 4,030 1,400 $1,666 12 5,695 7,143 13 1,172 569 170 1,100 1,200 10,100 13,001 16 17 16,421 102,910 13,806 132,035 48,031 118,040 47,410 490,196 63,091 20,623 36,722 118,503 84,226 42,014 81,354 40,622 23,546 110,636 98,611 13,348 129,105 41,914 114,340 45,310 481,765 61,783 17,911 35,536 112,305 74,407 39,906 77,071 39,755 21,364 108,606 2,000 250 2,479 1,558 1,781 662 2,662 1,000 825 460 402 6,232 800 1,122 201 316 1,547 20 285 60 305 450 264 5 144 135 65 324 2,110 735 179 288 173 565 80 934 158 23 1,568 1,060 6,610 991 4,658 2,650 7,328 1,857 36,025 3,954 2,375 1,932 6,881 36,551 2,929 4,820 3,610 553 5,603 5,610 991 4,658 2,650 7,328 1,857 35,025 3,954 2,376 1,932 6,881 36,551 2,929 4,820 3,610 553 5,603 3,873 19 44,000 22,874 123 146 584 711 1,.555 61 635 ''0 2,300 800 400 3,600 95 1 16,866 270 322 70 2,935 400 7 10 113,605 24 9,717 1,090 4,079 44,226 26,436 7,944 21,386 15,997 105 477 600 26 412 1,438 1,031 1,076 1,946 111 900 1,700 1,700 30 518 121 53 77 275 28 ■>') 800 50 7 2 3 32 400 400 2,412 33 44,508 PENNSYLVANIA. $1,871,359 $9,2.58,733 87,094,831 $188 $374,624 $169, 885 $71,468 $11,490 $1,509,434 $26, 813 $930,814 $28,118 $902,696 $2,219,640 1 6,650 25,237 36,815 41,500 4,917 30,000 68,327 2,122 2,767 14,602 18,989 4,000 11,000 8,000 31,400 47,086 1,634,187 82,380 126,435 51,574 269,472 118, 162 157,025 105,014 129,660 141,863 19,584 66,843 46,333 183,873 42, 730 148,680 60,037 48,609 151,086 97,070 234,692 232,077 76,301 167,382 244,386 34,822 82,389 10,303 75,5.53 61,039 58,241 87, 397 29,903 237,810 326,011 97, 248 74,567 137, 2.53 314, 752 36,002 1,099,926 78,373 113,235 42, 710 195,378 111,375 133,866 72,518 100, 701 117,510 17,734 62,324 36, .308 139,364 30,546 131,684 .52, 190 40, 9.50 135,983 67,833 202,264 163,819 68,830 108,902 208,407 33,913 76,966 8,486 69,802 62,302 51,789 75, 179 26,886 157, 190 252, 682 74, 768 67,421 91,581 233,311 900 90,553 755 835 5,061 101 295 4,407 103 1,820 232 1,039 1,198 8,787 434,240 3,000 267 1,738 463,620 3,927 12,900 209 30,078 10,613 1,314 4,696 12,594 966 203 910 1,421 13,578 3,455 2,911 4,721 195 15,995 8, 689 2,237 28,297 1,.373 15, 187 4,763 1,394 9,043 1,462 4,218 6,441 11,110 2,6.53 3,219 1,738 438,696 3,927 12,900 209 30,060 10,613 1,314 4,696 12, 694 966 203 910 1,421 13,578 3,455 2,911 4,721 195 15,995 8,689 2,237 28,061 1,373 15,187 4,763 1,394 9,043 1,462 4,218 6,441 10,823 2, 6.53 ^ 3,219 844 24,056 13,211 13,982 12,809 46,386 6,137 278 11,000 29,600 25,917 81,666 2 24,924 3 48 90 444 993 374 174 245 11,290 5 555 21, 170 2,256 957 5,215 3,761 59 3,755 2,827 173 6,377 49, 935 g 18 1,485 2,394 613 11,236 17, 740 29, 225 24, 522 6,318 1,667 19,676 573 59 3, 7,52 10 220 10 763 50 19,000 3,766 714 1,430 1,125 2,475 2,131 1,680 4,273 735 8,272 9,924 1,335 15,920 1,125 114 670 105 5,000 8,000 18, 051 1,205 753 948 3,177 930 964 156 5,758 80 3,127 7,901 36,578 9,189 8,134 3,270 4,620 10,694 26,464 20,4.59 .53, 765 4,729 41,384 29,326 266 2,143 1,322 6,000 7,875 4,460 4,477 2,020 43,962 .58,340 18, 125 12, 154 28,417 34,293 16 842 83 1,516 73 17 18,500 6,400 58,046 19 122 136 .531 2,309 1,002 407 1.56 6,111 48 324 11 69 200 96,715 4,962 21 2 1,495 1,198 3,488 10 190 79 189,719 82,698 1,700 210,873 60,526 23 236 30 990 417 482 21,000 129 27 28 1.53 2,133 379 426 682 10,000 29 21,000 69, 138 17,704 3,500 17,780 255,520 29 266 40,702 77,940 801 31 32 33 180 240 941 449 3,562 281 1,303 352 10 100 25 378 66 3,046 5,166 287 6 2,880 431 3,062 3,080 275 89 18 257 12,304 419, 778 35 36 37 38 39 40 41 33, 606 11,863 3,283 4,300 10,894 39,985 844 24,056 13,211 13,982 12,809 46,386 121 419 537 3,315 15, 500 20,000 3,698 16, 180 26,93i 1,997 1126 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS PENNSyLVANIA-Continued. COUNTY. PAYMENTS FOR EXPENSES. PAYMENTS FOR OUTLAYS. Total. General govern- ment. Courts. Jails. Boards oJ health. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads and bridges. All other. 4-^ Lycoming McKean 5123, 547 82,866 99,543 40,683 46, 820 228,604 14,496 170,326 114,060 50,672 «7,448 31, 168 46,303 9,982 13,832 66, 323 6,693 45, 870 9,073 11,930 919,118 9,911 12,036 10, 424 7,340 26, 527 4,163 21,135 61,402 14, 344 57,450 4,655 7,441 5,348 1,523 15,224 904 14,269 16,288 2,663 S9, 322 29,753 30,096 8,066 1,423 73,689 274 39, 691 6,664 13,910 S34, 519 6,733 3,468 1,417 2,866 36, 491 1,393 42,099 14, 666 2,304 15650 646 200 200 200 200 128 200 200 646 J15,040 43 44 $39,276 474 9,631 142,332 235 12,468 6,020 32, 313 J39, 276 474 9,631 38,706 235 12,468 6,020 5,535 45 Mifflin S26 2,619 2,784 3,873 687 7,025 5,768 4,208 S2,502 16,862 46 Monroe 47 Montgomery 6, 277 5103, 626 48 254 102 49 Northampton Northumberland . Perry 35 50 51 567 26,778 5'' Philadelphia i 63 Pike 12, 607 66,833 364,906 37, 779 59, 576 25, 466 57,758 87,864 32,625 83,046 79, 721 211,430 32,920 237,565 46,853 227, 701 7,246 16, 179 98,886 9,064 26, 262 17,917 30,349 15,352 13,953 41,959 35,246 67,346 20,046 77,688 16, 448 67, 840 1,270 11,752 96,249 3,191 11,719 3,469 6,722 13, 654 4,340 10,944 7,193 48,781 6,322 40,319 3,509 49, 979 493 2,482 24, 594 690 3,946 189 1,947 1,722 ' 930 6,608 3,244 12,133 25 14, 617 1,079 23,881 715 27,687 118,564 1,062 12,727 50 3,702 40, 122 1,508 19,768 26, 196 40,378 2,883 75,201 3,519 42,247 2,781 4,811 6,373 23, 152 4,437 1,123 14,088 12,094 10,695 103 810 2,651 458 200 168 200 1,013 174 200 200 200 200 320 200 1,602 2,162 2,162 64 Potter 3,ii2 16, 312 272 286 2,550 750 3,897 1,126 3,566 6,953 30,800 682 1,617 1,060 32,673 55 Schuylkill 1,278 8,293 4,157 4,136 66 67 30,691 238 30, 591 238 68 69 Susquehanna Tioga fin 14,285 14,285 61 (<"> 102,399 102,399 63 476 5,713 2,084 21,954 20, 366 19,097 214 4,256 1,778 4,908 682 382 64 Washington 1,823 75,481 6,926 24, 921 69, 244 6,926 6,237 65 66 Westmoreland Wvominff 1,141 24,921 67 68 York 16,621 16,621 RHODE I.SLAXD. [All county expenses are paid by the state.] .SOUTH CAROLINA. 1 The state... 52,248,772 5316,488 3206, 461 573,156 $2,049 $74,664 $446, 661 $981, 965 $121,735 528,713 533,499 $3,000 $14,726 $15,773 62, 473 54,417 98, 653 32,315 64,667 36,849 29,637 176, 354 46,937 53,793 28,308 33,171 51,123 43,658 18,394 35, 896 40,341 .34,884 36,972 126,086 09,021 52, 366 25,229 48, 240 60,870 69, 443 16, 176 38, 441 66,400 4,127 7,950 23,367 7,311 3,781 4,418 2,436 27,215 5,601 6,349 12,069 4,274 6,496 3,621 2,071 7,362 2,367 3,315 8,445 18, 596 8,899 12, 736 2,730 10, 103 4,093 8,915 3,020 6,191 4,198 2,955 7,900 4,460 2,648 4,170 6,146 4,763 18,061 3,667 3,626 640 386 1,100 200 669 3,178 1,104 3,023 2,150 4,078 600 1,700 2,021 1,416 18, 174 6,968 32,016 6,767 10, 969 9,240 3,758 41,970 11,060 10,779 1,008 3,421 9,943 8,604 2,000 6,086 4,203 7,722 3,046 30, 412 13,761 6,980 2,714 149 6,537 7,802 2,020 8,121 10,261 29, 456 29, 339 31,763 14,504 32,972 11,736 15,860 81,328 20,038 22,038 16,231 19,639 19,794 18,746 9,695 14, 622 18,741 13, 652 15, 196 63,768 37,023 26,502 14,350 20,231 15,837 29, 759 11,135 19, 336 30,069 4,099 735 1,779 295 316 1,110 210 4 ..::.:.;.::::::: Q 8 100 9 Charleston 7,780 1,827 1,974 i,237 3,652 2,607 5,406 11 Ohpster 70 9,071 9,071 12 13 Chesterfield Clarendon 2,300 4,972 6,859 1,150 3,600 11,264 5,850 4,280 7,132 ■ 4,782 3,717 3,222 5,185 5,012 5,365 6,275 2,502 3,645 3,201 850 600 400 2,070 3,449 1,926 814 480 541 2,673 1,433 1,142 974' 1,389 860 1,881 2,042 500 1,200 1,416 1,766 1,921 1,600 1,778 1,653 1,672 1,277 1,486 1,234 763' 4,272 176 4,393 411 2,128 2,436 360 449 636 11,662 15 Darlington Dorchester 175 2,500 2,500 16 17 18 1,590 60 20 21 22 Georgetown Greenville Greenwood . 61 109 1,913 289 3,147 3,147 24 862 7,700 12,296 15,226 131 131 26 Lancaster 4,177 29 30 Lexington 327 936 31 30 Newberry 61 , 156 66, 035 68,823 6,505 14,544 8,395 3,130 3,503 3,624 1,621 1,513 2,100 406 866 1,878 1,493 9,235 16,062 7,832 26, 177 19,136 43,983 4,156 33 34 10,996 10,995 Orangeburg 1,396 ' Under city goyeriunent. ' No report. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1127 PENKSXIjVANIA— Continued. Payments on account of princi- pal ol pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS EROM COMMERCIAL REVENUES. Receipts on account of princi- pal of pulj- lic del)t. $823 Total. Taxes. Licenses. Fines and forlcits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. $3,899 $135,695 78, 678 106,748 36,355 37,757 314,687 17,358 173,955 139,766 42,683 $96, 681 60, 143 80,567 32,874 31,617 169,855 14,300 133, 560 107, 183 37,066 $6,689 3,335 6,583 443 1,095 5,070 912 8,754 7,617 585 $3,001 2,238 $27,960 10,389 19,021 2,713 3,9.56 134,519 1,759 29,031 22, 709 4,265 $1,464 1,133 190 $875 1,205 11,968 4,557 542 10,506 359 5,436 1,656 4, .370 $875 1,205 11,968 4,5.57 .542 10, 142 359 4,280 1,656 4,370 42 $1,440 387 325 4,1 6 5,500 15,813 190,000 6,310 90,815 95,925 27,316 3,023 934 27,500 245,000 2,524 88,000 92,800 57,432 44 45 922 2,903 354 1,502 1,320 767 167 267 46 89 2,064 33 208 1,032 $364 47 48 900 5 1,166 49 ,50 51 ,5? 15,244 45,618 387,573 15,847 93,364 23,901 58,326 92,023 29,582 118,725 87,295 261,907 41,461 299,867 28,945 266,654 13,638 40,347 330, 569 13,573 80,421 21,304 42,733 78,553 24,593 95,938 78,616 224,984 31,290 198,026 23,019 202,684 540 853 21,224 510 1,545 776 1,425 1,010 24 529 16,891 93 1,040 1,941 13, 745 1,110 7,938 747 14, 126 7,884 3,091 19, 704 4,925 25, 778 7,032 45,891 5,324 32,659 2 568 21 339 195 135 28 432 227 480 220 11 315 2,137 3,034 35,633 929 279 1,347 414 2,660 2,137 3,0.34 35,633 929 279 1,34? 414 2,560 3 22,0.53 .53 5,000 27,000 7,174 563 3,500 1,500 28,000 3,000 1,.380 5,123 222 3,108 814 14 3,423 1,.501 ,54 .55 26,000 .56 157 ,57 125 6,036 .58 .59 721 170 148 1,099 4,180 20, 000 2,000 34,002 60 61 2,455 941 1,028 1,485 3,149 600 5,206 10,547 2,949 9,904 10, .547 2,949 9,904 6^ 7,000 11,266 500 60,000 247 181,534 1,494 5,926 1,339 52, 747 '"25,"i75' 63 64 65 64 2 288 19,792 16 2,382 19, 792 16 1,249 60,073 16,439 318, 266 66 67 642 1,133 68 RHOUE ISLAND. [All county expenses are paid by the state.] SOUTH CAROLINA. $538,073 $2, 010, 273 $1,607,924 $276, 883 $2, 284 $43, 117 $74,904 85, 161 $263,357 .$6,042 $257,315 $571, 714 21,965 11,598 32, 740 6,3.50 6,400 6,000 46,524 2,344 2,500 3,500 12,369 10,200 5,000 9,600 7,200 4,632 4,997 46,000 25,666 11,284 3,567 5,000 4,290 36,000 4,400 12,000 6,072 4,180 18,000 68,312 51,604 91,237 25,668 42, 790 39,403 25,030 104, 607 46, 533 45, 365 35,766 29,789 42, 086 44,797 29, 868 34,197 36,031 40, 122 28,621 111,258 51,983 36,639 23,629 46,346 46, 577 61,683 22,215 40,173 29, 160 62,386 37, 106 66,492 46,615 38,250 71,417 21,055 33,932 30,879 19,870 93,838 35,697 37,202 29,738 20,588 32, 994 32,971 24,433 27,224 28,492 31,540 23,622 96,067 39,955 24, 121 16,023 39,675 33,833 50, 547 17, 918 27,810 17,348 42,366 27,201 52, 130 8,044 10, 762 16,364 3,197 3,670 3,541 6,071 6,609 6,213 3,754 5,284 3,929 8,783 4,783 5,480 6,094 6,265 3,4.56 12,161 8,0.54 3,481 3,859 5,042 8,977 3,435 7,944 5,917 7,968 8,252 11,586 211 98 331 36 2,683 1,000 2,219 402 926 2,597 145 1,079 1,178 1,168 821 1,600 3,200 823 289 71 422 243 1,116 1,567 1,022 1,013 596 1,038 2,096 220 42 692 1,709 970 1,281 1,149 1,014 1,073 2,257 1,446 1,227 2,730 607 1,453 1,986 1,294 2,220 363 1,324 640 1,990 425 1,373 3,897 3, 451 3,429 651 4,606 1,841 820 3,827 4,176 106 311 125 701 1,.527 1,7.53 28 1,515 419 175 634 383 84 2 844 "34' 5,884 6,441 6,577 3,892 7,386 7,260 4,500 25,098 4,325 7,971 2,238 5,162 11,422 9,940 2,344 2,301 2,230 4,544 8,707 10, 785 2,526 2,374 6,522 8,742 5,098 4,. 500 1,202 8,533 5,297 5,884 6,441 6,577 3,892 7,386 6,802 4,500 25,098 4,325 7,971 2,238 5,162 6,126 9,940 2,344 2,301 2,230 4,544 8,707 i 10,785 2,526 2,374 5, .522 8,666 5,098 4,500 1,202 8,533 6,436 4,892 10,440 6,436 4,892 10,440 17,250 11,598 33,928 8,313 6,400 6,000 75, 863 1,000 3,500 12,369 10,200 4,530 10,678 8,400 4,997 49,300 40,214 4,330 6,000 5,260 5,000 27,049 13, 600 1128 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS SOUTH CAROLINA— Continued. COUKTY. PAYMENTS FOE EXPENSES. PAYMENTS FOR OUTLAYS. Total. General govern- ment.. Courts. Jails. Boards of health. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Hoads and bridges. All other. ^5 529,063 104, 527 29,844 157,066 58,425 73,047 32,886 68,387 $3,676 24,043 4,916 10, 498 5,938 3,611 6,834 5,463 $1,264 7,711 3,480 17,005 6,642 7,169 4,477 6,356 $1,977 2,615 721 3,516 11,495 4,100 2,173 2,159 $24 127 S277 6,152 850 3,282 4,031 3,498 3,088 3,142 $9,610 29,406 7,668 45,619 2,629 16,886 3,678 11,675 $12,095 33, 113 12,209 64, 737 26,999 22,084 12,386 28,709 $140 2,360 36 37 Saluda 38 Spartanburg i6,894 1,791 5,983 260 10,883 $5, sis $3, 656 1,100 $3, 555 39 81,100 40 66 9,651 41 Williamsburg York ( 4? 3,000 $3,000 SOUTH DAKOTA. The state . . . $1,794,855 $828,719 $231,216 $27,488 $27,676 $178, 196 $70,798 $230,577 $199,831 $364 $309,366 $123, 229 $186, 137 •> 20,289 34,913 18,273 37,808 64,448 37,361 4,308 25,280 24,562 31,267 23,848 37, 703 45,174 79,965 23,617 44,892 22,897 19,556 28,255 35,275 22,654 31,977 9, .532 23,311 19,928 24,324 64, 658 26, 925 13,714 11,410 27,357 30,980 120,324 43, 1.59 15,800 28,367 16,717 29, 796 57,098 26,379 86,629 28, 338 37, 082 22,818 43,966 22,136 55, 155 21,235 16,972 48, 187 55,343 19, 395 47, 608 12,081 17. 156 5,746 13,248 30,729 23,881 2,388 9,926 11,908 14,544 15,095 19, 178 27,474 17,706 9,651 22,934 9,663 13,768 18,592 26,222 12,493 12, 239 3,896 10, 139 6,176 17,280 19,032 16,294 6,266 8,364 12,652 18,055 30,829 18, 160 7,373 17. 157 10,497 18,9.54 10,513 14,006 41,204 13,716 13,022 11,962 19, 036 13,099 29, 636 11,922 10,060 23,891 27, 929 8,169 13,911 2,766 6,366 2,377 7,648 6,897 4,436 1,140 5,448 3,508 6,521 2,556 1,566 6,931 3,968 2,641 6,201 5,327 1,473 2,270 1,724 4,561 5,012 1,727 4,810 3,472 2,309 6,879 1,857 3,227 758 3,634 2,986 18, 702 898 4,383 1,979 2,009 1,878 7,411 3,614 4,363 4,007 5,579 3,666 8,188 3,422 7,330 4,581 3,511 9,139 1,193 7,187 5,404 86 879 100 238 3,267 814 215 150 36 650 496 144 1,291 540 947 327 137 180 377 2,431 7,274 3,557 4,340 14,058 3,794 78 1,158 1,950 3,218 2,180 2,114 3,017 1,238 2,890 9,992 2,926 824 1,479 1,591 2,048 6,849 1,044 3,525 2,529 656 3,569 3,078 1,611 463 4,308 3,726 15,672 3,320 1,089 3,009 772 1,498 3,183 2,805 7,636 4,603 3,510 1,872 6,229 1,793 2,440 714 627 6,307 2, 999 1,076 6,632 312 513 1,079 642 689 438 136 1,808 1,330 1,498 2,444 1,423 4,299 9,403 6,338 3,521 212 2,639 3,662 4,826 1,631 9,987 3,161 1,4.58 4,412 4,8l9 2,966 2,448 2,673 1,521 1,901 3,649 2,786 3,107 7,300 2,711 1,202 4,952 1,064 1,467 6,213 4,463 4,571 16,485 1,580 4,714 2,399 3,201 1,878 3,826 22,461 6,323 2,292 2,224 4,868 2,457 6,. 521 1,199 682 8, .522 14,871 2,117 4,749 1,600 660 13,500 3,000 64,078 1,600 660 13,500 3,000 3,429 3 Beadle Bonhomme Brookings 926 1,116 4 5 2,289 850 6 1,620 207 140 4,151 1,712 60,649 7 Brule 270 8 Buffalo 9 Butte. 7,779 4,500 2,500 1,000 4,500 2,500 6,779 10 456 11 Charles Mix Clark 1? 1,891 184 996 13 Clay- 4,631 379 209 196 209 1,364 264 899 2,072 373 4,500 3,217 3,000 2,823 19, 420 4,500 3,217 3,000 2,823 14 Codington 1,925 64,846 2,880 15 16 Davison 100 410 214 154 206 17 Day 19,420 IS Deuel 420 635 2,028 3,146 800 6,183 19 4,947 500 2,947 500 2,000 ?0 108 '1 Fall River Faulk. 2? 186 192 45 3,500 3,600 ?3 Grant - . .. 24 26 819 70 42 1,022 270 56 64 911 381 182 3,355 474 780 368 213 256 10,539 3,128 623 24 40 1,000 1,000 •", ifi ?7 36 1,108 19,599 16, 178 1,000 15,178 ■'S Hughes W Hutchinson 15,500 15,600 30 812 31 1,500 1,500 ■\') Kingsbury Lake 337 245 5,000 437 651 33 1,250 26, 180 500 3,000 2,000 2,000 986 500 3,000 34 Lawrence 8,831 731 101 35 2,000 2,000 985 \ 36 37 McCook 1,400 84 38 McFherson 39 200 826 573 4,065 31,568 40 Meade 1,719 385 5,263 346 2,671 2,048 200 421 4,879 26 1,072 102 0,845 573 4,102 1,600 1,600 41 171 1,112 4'' Minnehaha 3,600 228 7,745 21,076 9,000 2,992 21,076 3,000 2,992 43 116 994 200 977 710 1,067 155 6,000 44 Pennington 1,369 947 266 234 4,092 46 46 6,213 39,954 6,300 1,459 800 6,300 39, 154 48 194 2,639 1,469 40 50 Sully 20 628 537 233 700 600 17,437 21,061 1,600 6,000 3,000 14,437 21,061 5' 969 40 213 63 "Walworth Yankton 1,600 64 11,897 TENNESSEE. 1 The state... S4, .558, 226 $674, 057 $494,861 $222,870 .$96,638 $253,966 $807, 180 $1,847,165 Sl.56,883 84,606 $801,834 ! $51,299 $660,641 $99,894 21,738 .59,342 22, 756 8,277 43,074 2,073 4, 346 2,130 1,106 10,803 2,699 6,693 1,713 1,340 2, .505 306 3,801 349 203 1,633 314 505 266 25 2,763 1,234 1,678 1,265 490 3,951 496 5,506 7,668 796 5,207 13,417 36,864 9,330 4,231 15,426 600 80 17 26 814 ^ Bedford 15,863 1 925 4,808 2, 1.59 300 12,904 625 4, SOS 710 <1 Benton 18 r. Blount i2 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1129 SOUTH CAROLINA— Continued. Payments onaceount of princi- pal of pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts onaceount of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. S3, 722 23,000 $33,906 130, 991 23,162 162,565 30,560 54,884 29,166 79, 787 $24,178 119,116 16,043 129,341 20,000 47,102 22,776 64,117 88,073 7,716 5,161 17,113 ■7,050 6,148 4,420 8,497 $26 $186 1,145 94 4,160 1,600 945 664 1,243 $1,444 3,014 1,864 1,434 2,000 ■ 625 1,416 6,616 $740 19,913 1,441 14, 708 12,000 10,891 2,081 2,311 $740 19,913 1,441 14,498 12,000 10,891 2,081 2,311 35 $23,000 2,480 106,350 3fi 37 116,769 S617 $210 38 39 2,746 6,000 12,000 75 89 16,095 5,000 5,000 40 ; 41 314 ■f SOUTH DAKOTA. $453,966 4,000 2,681 2,973 $4,833,655 i $3,496,747 26,727 41,223 24,364 10,364 1 40,727 19,208 32,824 13,742 8,170 34,14.5 $259,466 $1,660,449 $1,278,765 $77,147 $199,976 $35,565 $12,605 $777 Syi5.615 $304,186 $8,469 $295,716 $353,651 13,950 45,676 50,394 30,601 71,849 33,209 4,372 24,567 20,253 26,891 18, 752 28,981 43,884 34,460 24,871 39,502 16,660 23,467 23,139 32, 200 26,308 25,916 9,760 24, 194 25,830 20, 175 44,507 45,021 10,426 10,341 20,401 18,831 116,317 38,548 12,004 18,633 9,848 27,911 46,322 21,404 91,206 30,588 43,253 24,436 37,883 25,409 36,701 16,148 7,669 53,741 38,549 20,901 63,711 11,464 36,737 31,893 21,194 53,112 25,963 3,017 20,729 15,787 22,410 16,563 27,694 35,334 28,850 17,339 26,260 10, 160 18,919 16,471 30,703 22,881 15,936 3,656 21,398 18,852 14,635 42,667 33,246 9,731 7,842 13,321 10,629 82, 460 31,197 9,400 10,103 6,963 22,396 41,396 15,085 74,885 25,192 35,279 18,464 26,224 20,915 26,476 13,437 6,717 38,192 35,894 17,014 38,714 953 2,957 4,580 2,604 3,293 1,196 400 5,100 10,933 4,767 8,533 3,860 1,200 1,800 2,850 706 1,176 1,465 1,262 1,870 667 100 ' ' 327 602 1 104 116 1 1 1-407 4,017 9,407 4,918 9,191 15,070 4,120 872 3,327 1,963 5,808 6,666 3,668 7,063 2,206 6,152 7,024 6,047 3,679 6,699 3,221 5,660 6,815 799 4,048 7,422 3,150 5,791 5,283 2,580 2,893 6,345 5,182 32,702 3,140 1,029 ' 6,547 : 3,219 , 4,703 ! 2,823 4,666 14,287 5,353 6,787 3,774 10,044 4,376 10,040 1,431 3,150 7,650 7,034 2.376 6,179 4,017 8,827 4,918 9,191 15,070 "4,120 872 3,327 1,963 6,611 6,566 3,658 6,697 2,206 4,830 7,024 4,480 3,679 5,699 3,221 5,660 6,100 703 4,048 6,290 3,160 4,697 5,283 2,580 2,865 6,346 6,182 32,510 3,140 1,029 5,547 3,219 4,703 2,823 4,152 14,287 4,485 6,227 3,774 10,044 4,256 10,040 1,154 2,397 7,6.50 6,845 2,376 6,179 2 580 1,628 3 14,000 4 405 299 412 1 369 ' . . 4.742 6,000 65,303 3,485 5 fi 1,131 1.32 7 23 261 50 8 1,610 999 2,169 46 177 453 1,387 1,121 9 1 iii in 61 1 ; 864 109 ' ' 1..546 197 11 639 367 1,200 5,500 3,867 4,250 5,633 4,387 1,850 2,466 261 226 12 87 77 13 134 83,798 1,806 1,171 1,557 2,092 1,172 1,152 1,183 302 349 852 2,147 90 700 612 110 425 1,016 390 731 656 821 865 366 223 653 3,365 123,220 15 220 115 573 12 1,672 322 16 52,092 17 600 10,789 6,000 298 824 735 1,387 1,578 2,662 716 178 194 587 18 19 20 ''I 620 1,465 983 76 6,668 1,101 467 4,627 4,000 1,600 400 3,460 1,200 4,000 337 320 6 oo 715 96 01) ''4 7,774 211 70 168 80 160 60 4,071 ''5 1,132 ''6 20,273 n 1 560 2,023 172 1,244 119 1,065 6.50 2,267 13 1,508 1,094 ■'8 3,981 431 780 1,599 1,677 4,622 1,611 32 42 1,166 20 610 oq 930 30 433 3,833 5,333 27,266 4,967 800 4,850 28 424 31 363 207 919 117 93 101 3'' 33 34,900 192 34 35 1,393 1,267 2,174 1,663 843 1,367 305 804 711 1,038 281 942 4,394 36 37 , 38 2,700 3,300 2,200 14,717 2,000 4,533 1,200 6,767 1,733 3,283 1,200 8,808 767 2,400 8,308 225 300 1,279 298 125 35 85 371 20 98 20 500 326 39 68,684 202 641 628 812 1,901 3,121 542 1,064 6,639 171 1,020 1,806 1,538 71,700 ■10 413 41 777 If 1,653 1,082 1,144 2,416 1,148 62 1,320 157 3,049 806 423 422 1,663 529 1,153 868 660 43 14,718 45 46 120 47 1,700 48 277 753 49 176 1,560 350 ,521 1,116 50 20,000 189 485 5'> 866 2,240 100 428 53 5,000 2,905 54 TENISTESSEE. $753,737 5,124 4,686 8,130 1,300 3,690 $135,328 8194,487 I $97,451 3.58 469 450 10 979 1,015 214 1,240 231 302 182 204 391 $136,664 1,138 1,719 845 466 1,261 $129,398 I $7,903 8121,495 " $823,560 230 1,984 164 356 402 230 2, .555 164 366 402 82 6,976 668 6,735 1130 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS TENTSTESSEE-Continued. COUNTY. PAYMENTS FOR EXPENSES. PAYMENTS FOR OUTLAYS. Total. General govern- ment. Courts. Jails. Boards ol health . Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads and bridges. All other. 7 838,323 46, 625 18,333 48, 625 25,733 22,721 17,339 21,805 16,505 36,310 22,975 32,953 20,536 507,842 11,412 25,758 36,799 61,554 44,953 12,058 39, 777 93,709 73,182 18, 142 46,719 11,027 36, 238 290, 370 9,779 44,418 .32, 189 28,406 46,024 34,045 58,741 29, 429 18,474 26,809 23, .543 10,838 40,083 14, 820 274,430 27,a56 41,351 34,606 10, 041 42,969 24,0.53 27, 676 21,610 18,218 72, 445 38,346 33,411 105,920 8,993 32, 102 86,881 8,399 17,070 86,576 15,473 13,282 7,000 24,820 31,142 27,134 35,4.30 77,248 63, .504 18,291 6, 169 34,064 418,030 $4,433 3,791 1,568 3,673 4,033 7,464 2,424 2,143 1,369 13,095 2,393 3,092 2, .579 98,101 1,128 7,635 9,916 4,831 4,017 840 3,748 6,786 5,848 4,781 5,412 1,625 6,244 48,512 1,650 3,712 4,113 6,255 3,996 3,493 4,240 3,783 2,561 3,446 2,633 985 14,783 2,814 32,545 2,809 3,927 2,489 988 4,299 1,916 3,418 2,501 3,989 7,629 3,760 4,327 12,853 926 2,239 19, 877 1,025 1,.848 6,366 1,677 1,956 059 1,821 4,963 5,064 3,960 22,060 10,945 2,800 606 5, .712 60,943 88,238 2,345 5,046 2,636 3,312 $2, 797 1,261 100 1,144 661 513 377 832 467 1,151 1,399 787 819 23,960 292 732 637 2,347 1,867 378 849 2,594 7,216 932 2,940 170 1,342 49, 784 304 1,146 1,530 965 2,492 880 1,255 799 S167 5,553 21 491 346 $1,156 3,053 1,682 3,998 2,063 487 486 1,237 995 1,561 2,621 1,533 1,061 50, 440 324 588 1,061 1,652 2,471 951 2,923 4,719 2,629 1,221 2,636 1,116 1,200 14,978 793 1,231 1,080 1,666 1,136 977 6,766 1,611 $1,976 15,401 1,526 14,511 2,186 5,941 6,372 1,619 3,723 2,409 2,095 13,029 2,892 73, 947 3,449 2,021 11,110 21,790 14,113 1,738 4,665 32,664 26,709 1,991 2,343 1,308 2,421 8,593 1,728 13,009 9,470 3,178 10,376 6,099 16,749 7,161 4,784 7,069 6,711 1,336 2,046 1,732 62,539 6,666 14,568 8,139 2,224 6,392 1,718 2,328 7,208 828 18,011 3,595 6,260 26,080 619 2,707 11,093 781 1,471 24,393 3,396 4,819 331 4,047 2,875 2,821 2,366 •15,863 5,697 1,475 686 5,853 91,010 111,655 14,991 8,490 22, 172 11,932 8,290 5,636 11,283 6,056 11,193 9,115 11,277 7,868 196,536 5,016 10,210 12,274 25,917 18, 708 3,866 18,922 39, 166 19,986 6,101 27, 156 6,380 14,411 92,376 3,891 20,224 13,132 13,055 15,882 16, 190 25,506 12,131 7,432 10,872 8,762 6,128 14,016 7,321 119,001 9,994 14,706 14,829 4,586 20,476 13,287 12,278 7,392 8,084 34,018 18,778 16,540 39„957 4,204 14,026 34,249 3,932 10,190 43,926 6,873 4,330 3,962 8,721 16,284 11,987 6,751 30,000 34,993 9,141 2,849 11,329 141,119 $7,902 230 $73,542 6,341 376 6,130 3,641 2, .538 2,165 1,600 $349 $73, 193 5,341 8 q 376 800 600 10 Carroll 6,205 3,141 2, .538 1,365 $125 1,200 26 12 Cheatham 13 1,688 2,132 1,634 2,842 5,297 2,622 3,269 37,872 1,069 2,937 1,492 3,365 3,148 3,715 8,508 6,762 6,427 1,771 3,388 1,945 3,256 50, 467 1,368 2,823 2,336 2,541 3,391 1,635 3,387 3,108 3,697 3,022 2,022 2,684 3,596 1,417 26,430 1,183 4,407 7,310 1,559 6,133 3,329 5,366 2,209 2,342 5,048 6,162 3,083 14,353 2,240 5,880 14,207 1,315 2,666 5,119 1,522 1,094 1,286 5,008 3,704 3,644 10,208 1,949 4,561 3,875 720 3,624 60,320 357 1,777 1,083 1,542 66 613 633 7,489 134 1,.540 309 1,176 629 670 162 818 1,000 1,026 458 3 3,665 1,486 55 2,273 629 746 837 674 1,369 316 300 1,500 500 782 278 2,4.57 1^ Clay 15,933 • 834 5,866 868 296,870 4,250 15,933 834 4,866 858 252, 190 2,260 18 Crockett 1,000 19 Cumberland i,.5i5 19, 497 44, 680 21 2,000 99 95 23 9^ Dyer 477 17, 744 5,494 17,744 4,421 25 Fayette 1,000 73 8,471 11,608 2,664 2,000 5,807 8,446 28 210 1,162 29 Giles $3,367 ?n 320 2,464 80 3,799 24, 176 22 5,260 961 5,260 60 ^9 364 547 S3 34 29,931 4,935 9,676 15, 420 '1') Sfi Hardeman 3,069 860 600 500 2,569 360 37 3S 39 Haywood 7,915 5,097 361 620 1,443 412 2,606 3,036 1,443 412 1,291 3,036 40 Henderson 109 1,200 115 ^'> -13 44 Humphreys 626 1,267 301 1,409 256 7,063 635 1,050 668 465 6,617 887 1,379 500 623 4,561 1,692 1,763 8,961 444 3,263 4,022 228 102 3,148 232 104 109 1,3.38 1,100 1,373 3,236 2,861 4,632 225 60 l,a56 12,464 490 1,760 24 617 152 3,003 78 653 28 76 352 862 1,293 368 832 1,970 590 1,199 1,408 380 3,494 1,128 9,921 354 2,040 1,006 154 701 2,064 1,014 1,432 1,083 1,079 3,769 1,438 3,366 560 2,068 3,0.37 1,118 793 2,306 803 730 53 1,129 1,427 2,0.55 2,9.53 900 1,.569 666 184 2,482 25,983 85 800 800 45 ^fi James 1,127 1,127 47 122 4S 4P 24,017 6,138 911 18,249 6,500 11,749 SO Lake 51 Lauderdale 4,160 2,107 1,083 4,686 1,658 1,074 795 3,049 4,237 4,160 2,107 S"? 137 53 1,083 54 4,686 968 733 796 55 Loudon 590 341 56 57 5S Macon 437 129 3,049 5Ct Madison 2,223 2,014 fiO 61 fi9 360 5,656 1,053 1,487 1 5,566 819 1,487 234 I 54 1,920 396 fi5 Montgomery 2,752 4,192 6,865 181 450 i 800 1 2,571 2,776 4,960 67 966 1,105 J 1,318 970 249 528 2,080 1,154 190 1,956 3,633 820 29 60 Overton 70 4,900 370 3,426 500 370 3,285 4,000 400 71 Pickett 72 676 635 72 Polk 141 73 74 Rhea J 2,409 i 34,610 2,459 4,235 748 999 9.50 1,410 30,969 2,459 4,000 82 387 2,691 76 Robertson Rutherford 77 4,235 566 183 Sequatchie 64 3,236 24,220 SO 473 11,962 81 Shelby 9 i 96,676 95,926 750' COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1131 TENNESSEE— Continued. Payments on account of princi- pal of pub- lic debt. RECEIPTS FROM GENERAL EEVENTJES. RECEIPTS EEOM COMMERCIAL REVENUES. Receipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. .54,583 2,000 842,295 35,905 16, 107 51,789 25,360 22,961 15,335 22,543 13,507 32,508 22, 183 36,477 19,373 567,685 12,188 22,795 35,486 65,086 47,726 11,616 36,341 104,471 80,292 16,434 43,416 12,415 34,264 288,242 9,603 41,662 31,275 23,511 47,044 30,393 65,251 32,089 17,553 26,795 20,221 10,081 27,979 15,049 282,831 26,004 46,466 33,834 12,194 60,622 21,0.56 i 28,329 22,872 16,304 83,553 30,874 40,466 133,097 9,274 23,351 81,193 9,361 25,083 86,033 15,924 16,323 6,164 25,381 32,838 36,915 .52,901 79,838 68,336 16,534 6,569 30,981 514,402 333,081 24,907 10, 104 33,632 20,070 13,273 6,595 15,998 7,117 24,685 15,697 21,883 14,946 469,553 6,445 17,419 18,434 35,966 30,609 9,142 30,260 65,005 47,643 12,122 34,232 9,386 28,512 241,260 6,227 25,716 17,940 16,300 33,603 17,871 42,638 18,470 10,043 16,582 11,114 7,820 23,107 10,831 236,661 18,012 27,496 20,147 7,769 27,318 17,242 22,233 9,800 12,426 49,466 24,740 28,609 85,659 7,221 18,192 51,127 6,5.52 19,818 55,904 8,987 8,236 3,908 20,465 24,210 30,731 44,860 55,889 66,347 13,231 6,323 25,110 362,668 $2,214 6,767 1,995 14,218 2,852 7,764 7,421 3,982 5,118 4,148 2,142 12,494 1,605 20,284 4,984 3,508 13,687 22,830 13,064 1,219 2,608 30,442 23,442 2,364 4,541 1,643 2,102 6,197 2,103 12,650 10,847 3,673 8,920 9,202 17,835 9,635 5,700 7,733 7,392 1,036 2,464 2,607 16,294 6,293 15,378 9,692 3,402 16, 196 2,156 2,607 10,452 2,150 13,496 2,989 8,046 32,808 1,074 2,137 15,160 1,518 3,077 20,836 5,278 5,900 1,304 2,176 6,084 3,205 2,620 17,358 5,124 1,152 780 , 3,190 73,274 $914 1,763 150 459 10 $1,919 1,468 626 1,676 917 792 448 600 613 775 1,123 894 636 21,083 498 402 1,715 2,288 1,258 281 742 3,291 3,645 664 1,440 5.55 956 9,621 279 814 455 849 740 1,041 1,664 1,889 661 1,216 418 293 643 709 9,629 904 1,502 2,367 542 3,240 660 1,091 692 492 4,862 902 2,070 6,382 315 1,212 5,829 1,59 873 3,095 500 619 224 728 837 760 1,548 3,030 1,731 ■ 880 200 668 39, 106 SI, 894 791 2,477 114 327 460 224 431 188 532 1,284 115 1,672 19,864 385 226 194 462 641 440 718 1,000 1,473 222 981 357 657 9,827 189 213 641 371 426 941 480 349 430 350 231 407 311 161 2,471 330 256 317 192 2,813 234 364 779 346 6,660 1,048 347 4,245 47 490 1,316 82 666 72.5 228 918 266 948 272 280 825 964 1,305 304 9 441 3,501 $1,040 1,219 755 1,677 1,184 662 647 1,522 661 1,418 1,0.55 1,091 497 7,831 713 1,240 1,188 1,693 2,267 435 1,473 2,853 2,473 1,062 2,185 612 837 3,793 805 1,629 1,321 1,736 1,886 1,275 1,677 1,208 457 911 1,066 366 1,304 731 4,319 465 1,478 970 299 1,739 725 1,288 1,149 890 2,726 1,195 1,241 2,606 501 1,300 2,424 396 616 2,073 926 633 369 811 1,199 988 1,500 1,739 2,629 813 237 1,682 8,741 $1,233 $1,891 321 1,021 142 759 1,950 $1,891 $4,465 101,. 505 1,047 7,515 3,132 1,717 749 7 321 1,021 142 769 8 9 7,198 1,000 425 619 13 10 n 1,960 12 13 10 10 1,050 882 14 1,041 19,933 1,636 2,6.55 66 252,626 1,604 1,160 15 16 1,060 4,3.53 4, IBO 97,000 2,696 260 1,826 1,987 183 2,696 260 1,826 1,987 183 17 IS 5 27,398 12 1,672 163 19 ?n '1 2? 268 17 7 99 90 98 116 4,703 $253 j 4.4.'i0 23 15,329 1,830 25,809 250 2,840 3,609 11,944 4,000 24 164 1,862 3,091 160 879 225 471 1,194 274 23,386 71 164 1,862 3,091 150 879 225 471 1,194 274 22,667 71 •>•> 3, 1.59 176 4,375 26 450 1,782 1,500 27 2R 29 30 1,982 945 37 20 1,200 15,674 10,523 2,374 5,060 157, 446 31 42 32 33 106,394 1,880 719 M 35 638 2 71 361 657 36 599 452 447 229 140 533 1,031 1,422 481 101 452 447 229 140 533 1,031 1,422 1 281 101 37 582 1,400 38 1,640 7,052 14,088 70 63 7 638 262 3 1,786 39 40 \», 1,050 8,150 1,120 41 43 1,444 98 1,463 200 86 2,376 1,796 1,500 1,021 35,814 97 93 44 45 159 2,415 3,212 246 1,576 381 202 1,518 4 213 1,636 2,498 2 415 46 1.50 10 14,256 3,080 132 246 1,576 381 202 1,518 4 213 1,486 2,498 48 10,881 138 201 50 356 309 32 208 344 8,972 39 197 54 100 2,100 150 65 549 690 123 4,7.55 13,318 57 58 13,318 7,300 176 1,468 2,672 1,370 6,176 1 468 59 5,301 6,090 83 153 285 116 20 906 1,370 6,176 571 2 914 61 2,212 59 846 7,372 1,384 1,916 63 It 2,914 5,214 648 527 317 250 314 4,431 655 5,214 493 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 33 56 726 527 317 250 314 1,760 3,344 6 5,077 544 1,346 686 5,895 1,261 1,326 39,741 3,162 3,249 545 101 1,634 13,783 826 8,067 2,330 9,364 22,735 91 6 236 951 1,648 823 2,200 o 248 664 664 4,879 6,775 2,317 1,618 78 232 3,002 4,879 7,591 2,317 1,618 78 232 3,002 35 816 11,000 154 10 608 10 25,727l 26,788 324 1132 WEALTH, DEBT, AND TAXATION. Table 21. ^PRINCIPAL COUNTY PAYMENTS TENNESSEE— Continued. Smith Stewart Sullivan. .. . Sumner Tipton Trousdale . . Unicoi Union Van Buren. Warren Wasliington Wayne Wealcley Wliite Williamson. Wilson PAYMENTS FOR EXPENSES. Total. S27,545 27,008 36,454 38,766 66,834 12,665 6,908 23,623 3,383 23,452 38,930 17,784 66,104 23,316 64,809 46,397 General j govern- ] Courts, ment. 85,675 1,081 5,706 3,086 2,039 1,486 2,591 530 2,567 8,026 1,046 6,701 2,438 28,313 12,164 S2,446 4,460 3,973 3,614 5,348 1,614 1,411 1,987 553 3,718 3,198 3,239 4,572 6,908 4,142 3,873 Boards Jails. of heaitli. SI, 101 S810 789 817 513 2,309 578 4,511 2,138 432 674 172 50 731 1,312 25 27 1,664 530 1,128 762 801 267 1,036 2,939 332 10 1,879 930 1,344 820 Charities 81,348 1,124 1,535 2,979 6,577 786 485 1,361 297 1,921 2,599 569 6,261 1,018 2,322 840 Roads and bridges. 83,937 9,467 2,882 2,431 17,701 1,025 462 4,835 294 2,058 2,367 3,520 17,153 1,328 3,961 3,190 Schools. 812,131 10,087 21,028 20,189 22,315 6,823 2,842 7,782 1,657 10,994 20,786 8,342 27,442 11,212 23,241 21,723 Inter- est. $97 3,580 1,746 272 All other. 70 2,' 443' 821 PAYMENTS FOR OUTLAYS. Total. 83,322 1,854 7,922 9,370 5,074 Roads and bridges. 81,383 COO 3,874 10,753 7,287 2,460 2,229 2,925 1,201 350 1,500 795 960 2,229 2,130 All other. SI, 322 82,000 1,854 I ! 7,922 2,144 ! 5,843 600 1,650 9,552 3,187 3,750 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1133 TENSTESSBE— Continued Payments on account of princi- pal ol pub- lic debt. RECEIPTS F.ROM GENEKAL EEVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts on account of princi- pal of pub- lic dt'ljt. Total. Taxes. Licenses. Fines and lorJeits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. $32,393 1 31,741 1 44,512 73,000 74,069 12,138 6,848 15,154 3,689 32,672 41,174 19,058 71,992 24,532 52,422 45,667 S25,442 17,583 33,850 61,798 46,312 10,194 4,640 11,422 2,802 24,939 31,983 9,317 51,136 17,919 44,857 35,300 S4,922 10,124 4,334 6,806 18,412 1,160 879 1,988 521 4,171 3,156 6,516 16,412 2,805 3,433 6,660 $720 1,879 2,317 1,684 3,086 234 268 400 103 1,297 2,566 1,631 1,927 808 1,151 1,375 SI, 309 1,040 1,618 1,878 1,765 369 944 S554 475 $554 475 $2,000 82 si,ii5 - 943 966 594 191 67 381 43 917 823 756 290 1,578 616 636 S3 $1,460 868 3,876 84 §27,266 4,000 85 $15 568 111 3 235 152 1,363 311 300 568 111 3 236 152 1,363 6,110 86 87 160 19 225 4,467 166 3,339 3,876 88 944 217 1,178 1,446 915 2,222 983 1,796 1,802 89 105 3,990 3 53 90 1,200 S1 311 300 303 92 23 5 93 363 3,962 703 376 924 635 1,068 94 j 2,7i4 439 536 3,962 703 375 95 34 4 96 6,000 97 3,000 821 4,400 2,977 47,000 2,600 2,250 21,740 99,733 3,000 4,000 2,466 3,670 5,160 7,600 10, 640 1,500 5,947 1,000 2,350 4,000 1,413 9,000 250 7,292 500 12,000 5,300 2,847 86,083 4,000 1,060 133,176 1,000 """566" $9,653,744 63,289 33,238 8,769 20,690 14,296 28,211 43,719 18,098 60,182 17,469 30,267 116,076 274, 447 17,896 11,892 51,282 81,461 69,9.30 44,687 28,631 7,009 57,661 46, 166 32,714 65,611 10,8.56 34,662 41,660 25,. 580 8,497 41,006 7,9.56 12,035 .52,140 I 17,1.50 ' 49,. 362 20,370 64,074 123,. 563 9,452 62,6.52 27,636 67,233 11,773 71,726 52,496 13,947 14,317 7,145 6,450 289,. 580 12,266 .35,787 112,226 64,934 $5,685,172 I $381,701 32,989 12,979 7,804 16,889 12,693 17,297 18,127 9,318 30,516 14,983 19,454 60,296 221,141 9,806 10,339 26,766 33,647 47,547 22,664 25,591 5,280 26,361 22,196 14,959 29,290 8,836 20,475 21,161 13,6.56 7,670 14,015 7,356 6,573 19,465 14,072 38,207 13,344 43,614 65,738 7,607 32,938 18,725 22,766 8,925 39,821 29,633 12,316 12,467 I 5,799 4,592 212,915 10,631 17,143 53,562 36,774 431 116 72 1,212 2,607 1,603 666 137 2,000 6,496 2,669 2,249 11 5,619 1,985 3,3.56 427 224 76 10,. 5,55 503 6,421 609 75 3,047 90 64 125 45 1,593 119 144 396 2,675 6,411 2,162 66 1,526 1,704 10,894 579 831 1,047 69 79 46 780 23,530 701 $319,918 $155,091 -5334,066 ,$2,738,997 $38,799 $545,664 2,326 2,6.30 375 142 3,150 '3,'e25' 1,225 5,900 20,200 117 1,350 6,335 1,025 2,. 500 117 1,3,50 2,050 625 1.58 400 200 625" 594 250 3,32,"i 965 600 17,5 3,4.50 237 2,478 7,076 39 18 1,819 260 202 170 1,396 4,303 148 3,043 266 8,037 219 2,107 28,558 67 1,754 5.005 1,602 20,6J0 16,822 494 3,087 1,130 9,210 18,577 7,070 23,588 1,810 5,, 804 36,964 18,292 5,282 1,421 15,866 35,008 17,447 17,224 2,200 1,302 14,459 18,135 11,224 21,513 1,002 9,945 19,608 10,155 640 1 463 24 373 209 55 'm 97 76 39 5 210 69 107 451 31 179 24, ,866 537 3,676 .50 30,115 172 1,544 270 9,263 365 4,061 o 12,055 121 48,783 1,377 195 20,192 837 5,478 400 22,995 1,244 1,815 13 23,872 440 19,.'>i;5 l,2'il 15 100 1,460 93Ci 57 35, 440 1,146 15,628 27,. 3^7 20.0.59 103 344 Ki-2 ■S7 67 184 10 33,029 999 755 1,516 4,962 1134 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS TEXAS— Continued . Dickens. . . Dimmit .. Donley Duval Eastland. 812,664 14,208 14, 642 22,933 49,93.5 6,346 17,586 110,466 Ellis 153,083 Ector Edwards - El Paso.. Erath. Falls Fannin . . Fayette. . Fisher.. . Floyd.... Foard Fort Bend. Franklin... Freestone- . Frio Galveston.. Gillespie. .. Glasscock.. Goliad Gonzales.. . Gray ' Grayson Gregg Grimes Guadalupe.. PAYMENTS FOR EXPENSES. Total. 88,415 79,832 105,017 75,093 20,087 11,905 13, 980 49,845 18, 448 46,967 20,769 146, 465 22,422 6,928 34,919 72,222 General govern- S4,074 3,817 5, 472 6,222 9,155 2,656 2,654 37,468 20,040 17,707 11,642 16,9.50 13,485 5,364 3,989 4,562 11,226 3,015 7,714 5,617 48,911 4,909 3,723 8,913 10, 343 Courts. $1,220 790 1,806 1,426 2,038 1,513 16,870 20,9.57 7,848 9,633 9,812 4,217 1,390 1,474 1,192 1,990 1,864 7,640 3,262 18,742 1,030 625 1,684 7,608 Jails. $111 225 271 731 1,424 376 366 9.318 6;204 2,950 2,913 4,174 2,898 276 56 393 2,222 315 817 375 8,162 387 48 823 4,206 Boards of health. $145 202 322 497 700 4,771 1,038 4,070 776 2,222 279 205 27 173 177 245 90 ,452 200 36 Charities $22 203 165 346 1,128 225 410 12,249 3,340 4,700 1,667 2,827 2,540 115 240 22 660 173 3,083 1,410 70 1,004 2,914 Roads and bridges. $547 3,969 1,365 1,970 10,433 650 2,543 9,973 15,428 15,574 8,063 12,828 4,970 1,504 168 660 10,025 1,779 4,098 4,454 14,622 5,090 458 6,620 11,958 Schools. $4,598 3,799 4,162 9,769 23,010 1,560 7,811 12,528 76,232 33,696 44,138 64,464 39, 060 10, 835 6,738 5,928 19,437 10,965 24, 333 6,792 14, 478 12,199 30,929 Inter- est. $2,092 1,260 1,200 2,147 2,250 All other. 1,590 6,360 $1,939 9,844 I 1,870 1,100 1,740 7,644 408 240 1,306 4,212 160 1,784 910 37,006 160 3,676 3,632 PAYMENTS FOR OUTLAYS. Total. 6,361 516 2,988 1,876 19,871 5,000 10,300 10,849 8,800 761 316 687 47,535 3,941 376 Roads and bridges. $1,703 3,240 516 2,000 1,876 18,471 5,000 10,300 9,874 8,000 761 316 687 All other. i,901 2,964 376 $2,121 975 800 47, 535 987 2,298 100 101 102 103 104 106 106 107 108 109 110 111 112 113 114 115 116 119 120 121 122 123 124 125 126 127 128 129 130 131 Hale HaU Hamilton. . , Hansford . . Hardeman- , Hardin Harris Harrison. Hartley. . . Haskell . . . Hays Hemphill.. . Henderson.. Hidalgo Hill Hood.... Hopkins - Houston. Howard. , Hunt Hutchinson., Irion Jack Jackson Jasper Jeff Davis '.. Jefferson Johnson Jones Karnes 117 Kaufman- 118 Kendall... Kent Kerr Kimble. .. King Kinney Knox Lamar Lampasas. Lasalle. . Lavaca- Lee Leon — Liberty- 133, 678 23,141 49,942 63, 661 12,802 10, 664 46, 071 4,975 14, 740 18,941 252,227 72,851 10, 149 21,619 40,099 13, 190 47,283 21,980 162, 493 33,920 72,068 62,289 15, 339 120, 096 6,896 8,180 24, 796 33, 799 23,291 25, 071 3,166 9,190 11,325 4,972 2,898 8,558 2,262 5,316 3,958 73,844 15,704 6,719 6,421 6, 804 6,210 7,897 3, 660 18,010 9,237 14,310 12,340 6,068 21,794 5,041 2, 576 7,147 9,550 4,033 25,801 2,787 2,383 6,667 863 641 4,063 94 1,033 2,421 26,083 3,667 454 963 2,307 1,492 5,495 627 1,136 7,750 3,402 1,766 10, 356 836 422 1,688 1,117 4,051 1,409 2,882 2,214 13 26 349 1,272 199 225 765 89.832 117,964 26, 968 36, 418 79, 862 16,661 10,540 17,058 16,644 6,462 17,216 16,068 121,974 31, 461 17,212 79, 1.59 28, 989 39, 702 33,151 26.807 26, 065 7,230 8,054 , 14,4.36 2,598 2,743 4, 168 2,716 3,120 6, 806 3, 494 23,934 9,701 5,709 10, 160 6,580 5, 1.39 9,660 11.189 10,002 1,876 3,120 8,401 761 757 806 1,353 790 633 1,383 10, 733 2,112 1,569 6,323 2,040 1,786 2,441 196 682 13,272 2,061 266 602 1,560 263 1,676 776 4,974 253 1,866 2, 2.36 671 6,470 226 94 170 934 721 4 551 110 84 326 2,671 784 6,181 145 1,472 2,966 115 979 "246' 428 16, 686 12 14,341 2,276 4,947 6,580 107 1,199 14,945 72 264 165 800 951 285 321 6.30 1,833 160 1,136 62 3,004 7,924 244 729 1, .524 871 1,339 1,043 2,216 1,288 6,738 2,087 440 1,912 3, 509 160 149 050 328 25 1,183 69 3,916 1,211 1,268 3,201 1,050 955 663 1,203 724 164 415 ' 2,710 20 254 2,539 2,262 390 326 210 91 300 420 1,990 .380 30 710 2,232 2, 334 825 1,917 1,384 1,149 1,990 978 2,344 72, 496 8.685 4 2, .342 9,074 665 4,600 980 66, 787 8,004 10,645 6,626 720 30,913 308 1,981 1,014 8,223 1,140 50,610 11,784 ■27, 268 21, 384 6,197 4,066 16,048 1,666 6,074 6,504 32,853 39,272 2.998 9,112 17, 628 3,706 23,763 13, 579 47, 593 11,927 31,894 33, 478 3,674 47, 343 336 2,224 12, 167 8,007 11,220 1,318 1,376 1,575 1,771 535 1.841 578 854 1,814 758 14,323 2,766 718 1,805 1,600 720 684 2,294 7,711 2,168 4,600 2,362 1.050 44, 455 7,425 90 533 2,000 1,419 6,006 90 533 2,000 1,520 193, 729 1,189 1,500 6,620 4,992 is^ooo" 1.600 5,000 242 820 1,416 3,752 838 3,460 4,086 19,683 39,040 3,182 8,553 17,997 4,209 450 3,400 3,115 106 2,283 264 23,886 5,552 2,713 9,827 1,260 4, 434 5,322 14,636 35, 165 12,114 9,505 26, 194 7,733 3,720 6,834 6,623 1,449 6,390 7,883 48, 482 10,665 3,982 35, 273 14,836 23, 283 9,364 7,237 3,029 1,572 3,633 925 140, 160 6,000 2,624 2,630 900 977 930 16, 502 1,600 2,976 6,700 1,406 1,902 7,078 1,800 2,336 1,479 3,760 1,240 2,400 670 8,000 1,600 3,000 ' 1,240 ! 6,028 1,189 620 562 2,930 1,600 "i5."666" V'/.'//.. 2,780 160 140,000 6,000 1,063 I 1,461 2,500 iNo report. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1135 TEXAS— Continued. Payments Dn account of princi- pal ol pub- lic debt. RECEIPTS FKOM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. Special prop- ;rty and )usiness taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. S2,950 $12,660 11,677 14,356 21,251 50,868 6,431 19,732 115,753 165,757 96,020 94,459 122,144 89,685 20, 196 11, 781 14,318 51, 662 18,216 47, 187 19,642 250,623 25, 629 4,337 34,618 70,999 $10,985 9,287 12,553 9,928 26,193 5,896 12,851 100,067 96,762 48,301 52,318 51,333 41,782 14, 477 8,698 11,578 32,988 5,880 17,542 14,190 214,581 9,595 3,934 23,700 36,746 859 1,036 103 56 6,097 $92 20 246 89 405 U 25 1,061 3,436 1,270 739 2,128 1,287 57 118 103 164 231 490 135 3,824 372 1 334 701 $154 80 96 123 396 47 99 1,178 8,960 810 1,804 9,928 940 292 196 61 1,232 1,097 4,404 461 1,140 568 596' 2,438 $1,316 1,254 1,207 10,331 17,650 427 4,070 10,027 48,768 30,462 34,628 47,305 35, 340 4,970 2,574 2,242 15,129 10, 469 21,327 3,738 4,147 8,429 384 8,963 28,182 844 $588 983 1,279 360 1,397 531 1,120 3,636 12,071 3,250 3,460 10,038 5,794 1,516 909 755 760 798 3,034 2,166 12, 691 1,162 525 3,774 3,586 $468 698 1,200 $123 285 79 360 797 57 68 $150 226 2 500 127 .59 $917 60 600 531 633 1,671 6,200 1,920 3,004 3,254 4,683 676 708 709 61 50 100 3,025 952 1,575 3,900 5,525 9,000 62 1,600 7,734 3,141 2,687 415 6,512 13,182 1,024 5,913 1,310 190 128 108 1,499 441 2,807 1,118 740 6,366 18 250 819 487 1,965 6,871 1,330 456 6,784 1,111 941 201 46 760 26 1,689 582 8,762 195 63 64 367 420 46 12 20 210 67 226 641 65 66 6,611 7,729 67 68 3,649 2,000 29 69 70 600 8,000 71 9,000 11,737 1,219 16,667 5,006 308, 162 72 650 73 128 17 772 1,346 1,574 3,929 967 525 2,792 2,805 74 600 22,950 76 76 18, 450 1,300 7,741 536,564 77 78 79 5,000 13, 162 775 2,100 is' 982 781 SO 14,830 SI 82 38,786 6,000 8,519 15,411 2,365 460 2,000 1,000 8,000 153, 457 20, 962 50,959 60,488 12, 438 12,040 46, 252 6,475 23, 337 15, 460 268,047 69, 459 11,095 25, 205 41,764 12,292 61,649 27,847 126, 162 31,226 67,059 52, 871 15, 139 95,327 6,009 8,868 33, 7.32 35,636 21, 404 83, 654 7,249 22, 465 34,239 9,463 10,280 21,618 5,282 18,076 9,119 206, C09 4,531 464 612 839 142 87 8,559 29 160 119 4,000 161 37 692 5,117 47 835 636 6,303 6,332 189 926 138 2,048 24 809 394 1,217 212 9,000 1,050 2,025 2,835 6,080 540 681 645 198 327 926 7 454 146 6,535 478 26 106 360 142 734 74 2,332 176 266 811 902 1,922 12 26 231 296 114 9,086 899 8.32 869 101 67 1,148 40, 760 10,725 24, 444 21, 057 2,199 1,278 12, 659 157 2,109 4,655 22,078 36,428 470 5,685 12, 483 741 19,969 13,652 39,682 9,609 29, 322 28, 272 1,056 40, 494 447 346 35 5,847 611 4,568 2,164 817 587 1,446 1,063 1,157 1,757 13, 784 2,666 886 417 481 685 2,738 311 4,945 1,329 3,554 7,476 1,050 8,120 2,282 133 2,804 1,400 706 531 899 1,063 1,004 907 1,377 1,927 886 400 245 531 ,1,510 3,668 478 1,764 764 111 56 646 28,278 83 84 86 4 335 1 542 4,666 86 87 88 900 89 90 776 1,050 22, 426 975 1,323 321 7,000 3, 1.33 94 173 1,925 29 2,945 123 6,330 314 2,446 3,071 20 6,029 440 50 163 850 12,407 739 91 500 526,008 1,034 9? 30, 557 2,500 6,000 3,040 93 28,263 10, 464 18, 109 31 4 90 35 94 95 450 17 236 154 1,228 311 3,545 153 2,238 3,421 96 21,844 10, 858 25, 466 13,462 68,711 14,699 34,326 19, 284 12, 986 44,346 5,372 6,831 21,896 27, 783 11,632 636 97 475 1,700 98 9,862 6,011 4,641 99 100 101 102 103 104 108 106 107 108 2,200 604 97 621 107 37 488 154 1,400 1,176 1,316 4,055 1,050 1,665 46,iii 1,915 2,000 400 3,774 0.455 3 150 131 .304 777 435 922 806 1,623 2,779 2,089 709 1,498 2,126 1,360 97 126 653 729 10,526 4,988 9,011 381 100 1 109 3,000 3,000 475 110 lU 112 113 114 116 116 98,238 105,903 31,694 35, 155 86,068 17,029 10, 166 21,319 18,830 7,034 17, 403 16, 492 111,069 28, 896 16, 356 70, 168 31,. 301 35,972 34,356 69, 022 48,280 19,172 21,810 49, 776 8,859 8,566 11, 443 11,664 6,201 12,756 12, 501 48, 847 16,679 11,278 32,864 14, 761 14,708 25,208 2,974 19,390 2,374 2, 303 1,266 1,747 57 4,170 2,364 28 18,925 2,825 2,036 1,863 413 480 1,485 225 38 206 134 8 86 119 2,044 484 73 456 660 887 106 1,.386 3,389 572 1,951 4,002 68 88 76 115 80 177 426 8,559 392 417 1,196 259 1,002 1,106 3, .895 8,457 4,017 869 2,984 4, 191 1 1,088 1 708 1,909 562 531 903 1,123 2,866 866 1,119 4,721 1,324 1 4, 194 ! 1,201 5,098 860 720 1,964 1,642 745 708 1,909 436 531 449 886 2,0.36 856 798 2,607 1,200 2,683 1,201 3,369 3,167 149 1,020 2,649 343 160,000 29,905 8,995 7,2.30 28,086 8,300 1,417 4,926 3,936 451 3,534 3,178 43, 172 7 657 261 168 31 29 5 2,500 4,500 34,607 1,.360 4,425 825 30 126 ' 117 1 118 1,000 500 119 120 121 500 600 1.50 880 ""5,m 760 475 4,550 1,400 1,050 1,350 18 116 126 3,000 3, 442 122 > 464 237 830 12.3 159 1,792 2,888 853 946 509 670 226 1 110 808 46 300 124 125 1,500 126 1 127 128 2,959 30, 167 321 2,114 124 1,511 7,500 1,117 4,137 3,000 5 323 13, 704 17, 9.56 6,360 8 437 ' 129 I 1,691 130 759 - 131 1136 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS TEXAS— 9ontmuBd. 132 133 134 135 136 137 138 139 ' 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 176 176 177 178 179 180 181 182 183 184 185 186 187 188 199 190 191 192 193 194 105 196 197 198 199 200 201 202 wa M4 205 Limestone. Lipscomb. . Live Oak.. Llano Lubbock... McCuUoch. McLennan. McMullen.. Madison... Marion Martin Mason Matagorda.. Maverick.. . Medina Menard . . Midland. Milam . . . Mills MitcheU. Montague Montgomery.. Moore Morris Motley Nacogdoches . Navarro Newton Nolan Nueces Ochiltree... Oldham — Orange Palo Pinto. Panola Parker. . . Pecos Polk Potter... Presidio . Rains Randall Red River. Reeves Refugio Roberts Robertson. Rockwall. . Runnels . . . Rusk Sabine San Augustine. . San Jacinto San Patricio San Saba Schleicher'.. Scurry Shackelford.. Shelby Sherman Smith Somervell . Starr Stephens.. Sterling... Stonewall . Sutton Swisher . . . Tarrant . . . Taylor Throckmorton Titus Tom Green Travis PAYMENTS FOR EXPENSES. Total. 18, 541 18, 077 48,812 4, 325 87, 564 11, 160 26,158 21,536 9,368 15,473 13,001 7,042 249, 128 40,642 14,803 30,110 42,496 116,011 Gciieral govern- S82, 882 8,836 16,961 28,246 22,906 125,894 7,217 22,724 33,245 6,460 18,983 31,085 18,338 32, 545 10,502 11,438 89, 186 22,879 ij 22,956 j 48,887 I 40,302 j 4,294 ' 24, 455 1 13,821 61, 361 113, 616 18,868 18,686 36,074 4,698 6,132 28,908 40, 646 43, 626 75, 703 10, 226 33,006 17, 237 24,678 19,829 12, 300 71, 000 18, 359 11,193 12,276 59,394 26,005 34, 677 43,874 15, 440 25, 097 26,967 18, 543 28, 161 S9, 102 4,231 6,530 6,310 4,208 6,800 25,761 3,231 4,684 5,768 3,996 3,469 9,518 9,056 6,901 3,474 3,838 12,215 5,360 8,025 8,353 9,113 2,113 2,442 4,997 9,446 12, 438 4,343 7,059 12,976 2,482 3,348 7,713 9,170 4,929 15, 256 2,128 6,519 6,849 5,943 4,209 6,461 10, 456 6,534 i 6,761 6,310 13, 042 3,859 7,299 6,015 3,437 5,356 5, .598 7,788 6,630 Courts. 0,426 7,086 4,408 2,411 14,043 2,186 4,637 6,299 3,318 4,105 4,417 2,907 67,391 10,010 3,665 5,438 11,703 ?7,408 $8,940 436 884 1,229 581 1,376 20,051 771 1,535 1,744 220 1,367 2,174 1,923 2,619 822 1,407 7,847 1,662 593 4,618 3,849 230 2,210 1,401 3,227 13,246 2,262 1,364 1,218 100 67 3,313 2,604 4,396 2,572 1,091 2,670 1,590 3,132 983 1,166 6,043 1,757 662 1,228 4,824 1,062 1,513 2,618 357 1,918 1,642 639 2,422 602 2,756 3,034 8,025 495 676 958 795 868 1,449 358 23, 133 4,0.50 666 4,370 2,3.32 15,468 $6,089 70 412 464 139 221 4,709 318 134 1,632 471 304 1,224 1,130 1,325 128 475 3,771 144 185 1,632 1,103 72 682 833 11,009 318 4 356 572 742 1,428 478 1,480 305 1,322 662 10 3,072 419 211 216 1,139 319 775 230 1,152 142 292 399 3,289 60 1,297, 46 134 359 35 12,648 1,658 26 1,185 1,005 4,051 Boards of health. $519 206 183 192 23 94 2,017 826 60 41 131 208 1,096 773 1,107 300 40 139 633 75 163 61 348 128 251 400 220 .300 176 156 643 1,866 146 733 1,192 1,236 120 4 280 1,683 619 16 1.56 628 1,643 Roads Charities. and bridges. $417 167 214 1,027 121 225 3,607 170 340 528 1,060 1,637 586 1,176 125 390 2,041 380 122 1,239 1,953 384 103 1,249 1,692 437 100 1,353 10 307 1,326 678 3,132 90 1,344 317 420 473 490 341 193 644 928 622 190 397 717 1,183 259 1,150 208 984 268 675 48 205 65 70 211 10, .534 1,707 829 7,384 $10,301 198 2,471 5,944 171 3,844 11,803 841 3,228 2,543 176 4,101 7,206 2,651 6,665 2,579 706 7,603 5,333 2,227 5,177 5,738 1,960 399 7,205 8,006 1,757 3,200 7,896 57 19 5,894 12,865 5,031 27,203 1,687 5,750 68 1,411 3,081 800 9,975 1,976 509 856 2,751 6,501 5,351 4,101 2,619 3,394 1,496 2,388 5,657 2,869 1,629 8,858 12,601 2,176 3,969 2,702 1,523 604 1,599 607 81,. 573 5,111 700 2,949 8,836 20, 106 $44,628 3, 499 4,487 8,931 3,691 9,876 44, 676 1,711 11,823 16,100 1,116 7,373 6,877 1,910 12, 378 2,617 4,415 46,653 9,310 8,268 26, 845 16,162 1,819 16,017 5,353 29, 262 64,694 9,386 6,727 7,902 2,069 998 5,873 12,932 25, 401 23,830 4,624 15, 337 6,324 10, 570 10,244 4,045 39,693 5, 473 3,369 3,473 31,745 13, 062 16,533 30, 655 7,811 11,244 14,064 3,917 11,118 6,410 2, 411 28,276 1,463 39, 167 5,122 14,706 11,161 3,732 5,973 3,006 3,109 43,000 14,907 6,695 13,817 15,113 31,128 Inter- est. 422 330 ,723 ,022 ,440 580 All other. $497 1,898 375 400 1,687 i 660 5.462 1,017 2,000 1,417 2,533 1,480 574 828 780 1,406 440 2,368 1,017 3,063 500 1,050 978 2,400 956 1,588 2,080 1,916 413 8,628 963 664 1,036 3,719 1,880 26 19,266 2,480 2,885 1,800 1,990 8,823 PAYMENTS FOR OUTLAYS. Total. $6,063 400 2,264 732 1,000 174,965 1,921 12,779 13,082 500 2,785 14,006 17, 164 2,676 Schools 1,206 4,756 4,916 976 3,515 505 4, 459 3,308 2,631 451 725 260 2,500 3,060 845 1,.500 3,125 Roads and bridges. $5, 663 1,362 732 1,000 37, 561 1,201 12,779 13,082 500 2,786 14,006 1,600 695 4,000 4,916 976 769 4,000 "i,'666' 1,181 1,360 260 2, ,500 1,500 3,125 All other. $500 400 902 137,394 17,164 976 765 !,746 2,127 1,281 2,212 1 No report. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1137 TEXAS— Continued. Payments on account ci princi- pal of pub- lic debt. KECEIPT3 FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Total. Taxes. Licen Liquor licenses. S525 375 150 750 ses. All other licenses. «1,233 112 69 653 66 336 5,977 40 220 394 Fines and forfeits. Subventions and grants from ottier civil divisions. All other. Total. .«7,090 840 1,890 1,061 706 1,027 11,983 1,458 2,533 2,920 564 744 2,973 937 2,566 740 896 6,420 237 393 6,053 2,626 585 4,955 851 1,300 8,217 1,740 111 2,283 409 859 1,862 1,451 2,045 1,894 665 1,822 641 409 1,410 901 2,070 666 1.618 1,644 3,631 1,144 468 296 1,764 1,886 1,901 1,188 228 Interest. All other. Receipts on account of princi- General property taxes. Special prop- erty and business taxes. Poll taxes. For schools. For other purposes. licdebt. 132 133 134 135 136 137 138 139 140 14) 89,060 500 3,000 3,000 1,000 1,000 3,306 $83,480 7,709 14,768 31,135 7,390 22, 692 176,091 6,558 20, 150 34,735 7,219 22, 174 33,288 19,214 28,732 10,111 9,926 96,219 29,398 24,389 54,389 37,262 5,106 19, 770 17,227 47,314 116,768 17,334 21,229 35,206 3,521 9,243 32, 119 40,076 33,027 82,696 20, 611 35, 112 20,592 24,952 19,264 13,039 74, 461 17, 430 10, 159 9,594 67, 984 27, 678 36,543 48,542 16,222 21, 726 24,100 18,032 32,398 S39, 473 6,441 8,834 18, 187 6,367 13,668 108,088 4,761 7,910 15,684 6,646 11,776 24,247 16, 403 16,117 6,826 7,302 46, 668 15,967 18,636 25,611 18,002 4,778 7,070 15,580 14,936 66,263 8,789 15,064 25, 443 3,101 8,801 23,283 17,684 6,989 42,742 17,335 17, 483 16,021 14,668 9,396 11,069 29,919 14,215 8,131 7,939 29,092 14,428 22,016 9,832 6,396 9,153 10, 998 15,087 17, 484 »4, 145 54 2,092 3,828 72 2,684 2,167 432 394 491 21 2,640 259 72 1,244 2,071 56 1,026 3,817 2,139 979 374 30 499 71 906 2,188 226 1,357 392 30 17 2,070 8,007 526 16,077 73 456 142 84 302 72 1,177 88 64 30 966 446 4,336 6,488 228 287 321 51 5,313 $3,087 $35,017 727 2,812 6,835 850 4,969 40, 478 1,074 10,569 16,267 552 6,864 6,743 1,682 9,462 1,603 1,780 37,834 8,094 3,236 23,004 15, 390 285 10, 645 1.197 27,084 45,420 7,448 3,317 6,760 337 247 3,192 10,331 22,377 21,731 2,054 13, 205 1,691 8,890 8,094 iri97 37, 178 2,131 1,886 997 31,364 11.029 8,317 30,272 7,324 9,600 11,595 2,584 8,004 $2,687 8.35 1,329 800 664 708 5,732 1,458 1,390 2,920 564 694 1,320 275 1,766 700 896 3,700 $4, 403 5 561 251 42 319 6,251 $28 784 106 7 636 9,760 261 607 1,634 $37 776 28 26 631 1,414 475 9,000 « 38,400 1,500 30,674 460 1,350 1,143 16 27,769 142 600 475 1.550 326 1,025 181 820 279 486 489 271 1,416 332 331 608 566 13 958 101 669 1,926 82 401 303 6 28 609 596 341 1,159 101 435 639 326 212 336 1,196 106 78 102 1,173 886 509 465 57 108 94 133 11 198 616 453 398 88 42 5,100 945 41 843 1,130 40 63 60 1,653 662 800 40 143 23,000 144 864 1,000 1,000 145 146 35 147 475 4,175 176 ■ 148 1,401 2,600 10,000 3,000 5,000 1,000 2,300 5,753 2,720 237 3,809 149 68 7 1,135 1.60 393 1,082 1,402 586 4,941 709 1,228 3,655 1,200 151 2,209 1,800 4,971 1,224 1,62 4,281 1.63 1,54 513 98 1,617 6,012 789 219 793 11 ""i',osh' 1,520 946 805 221 2,144 204 209 441 140 4,460 266 85 180 387 224 ii 142 72 4,562 640 111 1,242 10 1.65 1.56 1,825 4,725 1,67 28,778 3,621 25, 866 1.68 1,59 3,000 1,893 750 1,525 121 160 1,041 399 859 1,859 975 2,000 1,417 531 837 646 368 1,296 790 1,543 614 1,392 708 1,409 930 434 716 161 36 162 i,66o 150 2,000 1,526 1,725 100 800 1,350 458 776 450 163 164 3 476 45 477 34 985 95 41 114 111 527 52 226 936 2,222 214 34 296 422 1,118 749 299 178 3,090 413 124 82 27 39 1,537 1,956 165 166 13,949 8,000 167 168 169 9,000 170 171 2,000 3,000 5,000 369 226 531 172 3,000 173 174 626 176 5,000 176 350 3,710 167 1,490 788 .■i93 410 2,217 1,053 192 77 692 9 199 102 72 177 11,871 6,500 9,476 700 178 179 900 1,075 180 181 3,500 2,000 jr 1,342 768 1,152 889 50 363 1,310 1 471 """"i7,'3i6' 182 1,525 900 50 183 184 640 1,000 60 994 186 186 187 20, 434 17,879 43,640 6,930 103, 506 10, 786 24,567 20,927 8,848 15,777 15,047 8,611 240,036 40,361 9,610 27,859 43,684 114, 109 11,985 15,070 18,898 6,274 64,301 4,866 11,640 10, 708 6,384 12,512 11,614 7,027 165,867 27,978 7,211 13,125 29,182 83,252 2,238 1,096 719 33 1,304 1,651 77 2,263 963 109 1,065 66 6,360 462 84 441 2,731 894 204 134 266 367 70 1,694 23 2,769 120 470 236 181 40 123 44 29,102 266 27 1,276 1,818 6,144 5,526 1,296 22,035 390 32,414 4,071 12, 170 7,446 1,273 2,545 1,733 1,392 28,001 9,565 2,157 11,927 7,476 12, 437 125 215 28 210 98 1,039 1,146 6,068 359 8,960 1,254 1,363 1,387 .580 662 845 767 12,206 1,032 3,691 1,011 1,.5.58 2,062 886 931 6,000 354 2,657 1.073 1,063 1,196 530 .531 762 709 6,414 680 3,686 778 1,286 153 215 68 5 6,303 181 300 191 20 31 93 58 5,791 352 5 233 273 2,062 188 189 190 3, 600 119,466 600 i6,ii7 i 191 1,321 1,299 63 36 128 47 89 120 42 6,173 1,014 42 1,004 842 5,274 , 98,748 1 192 15 193 175 994 194 2,000 i47 195 1 196 1,000 1,000 600 10,000 450 475 32 17 40 733 152 89 86 197 198 199 13,800 926 334 200 901 1,421 202 1,000 203 1,635 6,4.60 904 3,500 668 1 3,900 1 205 '932—07 72 1138 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS TEXAS— Continued. COtTNTT. PAYMENTS FOE EXPENSES. PAYMENTS FOE OUTLAYS. Total. General govern- ment. Courts. Jails. Boards ol health. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads and bridges. All Other. ?m Trinity $22,454 29,124 37,546 29,537 29,982 64,261 52,854 35,567 37,013 10,630 67,896 38,524 61,284 7,882 21,684 32,214 95,620 49,463 53, Ul 61,217 27,825 15,718 8,276 $6,864 6,349 6,765 9,634 11,274 9,370 18,087 11,019 9,506 3,376 13,118 12,778 14,006 2,778 6,734 9,239 19,841 12,369 7,918 8,924 7,786 2,838 4,074 81,448 2,832 2,666 2,383 2,401 4,223 3,307 1,620 2,314 1,121 4,106 2,869 3,362 761 1,133 2,607 5,842 2,677 374 2,575 1,465 8 660 $648 837 1,470 782 1,812 2,180 1,860 470 2,113 340 1,800 4,082 3,361 59 1,145 382 713 1,153 1,987 1,114 1,096 1,074 177 $150 'ioo' 307 643 338 823 333 $759 1,142 400 929 1,287 3,963 1,782 1,547 1,080 76 1,449 382 .2,210 $2,109 3,970 3,605 3,618 7,549 6,600 9,826 4,265 4,635 520 6,200 5,337 15,802 126 2,299 2,113 25,239 11,392 7,378 8,847 961 $9,926 13,913 22,220 10,244 3,816 33,536 10,066 14,988 14,085 4,269 40,937 12, 101 17,440 3,460 7,199 11,036 36,247 19,892 29,342 26,696 13,592 9,177 2,342 $560 1,081 1,340 1,640 1,200 4,151 7,113 1,325 3,281 689 207 Tyler ?nR Upshiir 209 $1,120 $1,120 ?10 Valverde. 211 VanZandt Victoria 4,647 6,097 $1,063 13,084 6,097 600 ■JT? ?13 Walker 214 Waller ?15 Ward 140 287 81 640 14,006 13,771 640 1,734 13,771 ?16 Washington Webb 12,272 ?17 894 6,114 621 2,170 4,618 2,173 1,120 5,200 218 Wharton •>^q Wheeler 177 202 1,869 828 160 122 434 308 119 ;::::: \ i ?'>0 Wichita 802 360 4,737 700 790 2,628 512 246 82 1 ??1 Wilbarger Williamson Wilson 2,135 18,000 2,135 18,000 ■WQ W3 'X>4 Wise 1 1,986 1,986 991; Wood 99B Vnnng; 2,106 2,267 262 227 09H 679 UTAH. 1 The state... $764,652 $377,832 $61,136 $17,732 $12,074 $86,590 $138,620 $40,169 $30,499 $16,342 89,668 $6,674 9 6,673 30,0.50 41,286 19,777 19,032 11,533 5,417 10,670 4,970 28,163 3,407 11,393 8,803 8,006 6,833 267,942 3,065 26,822 16,602 32,956 17,028 3,315 69,411 10,376 4,538 2,131 94, 4.56 4,455 14, 166 18, .539 7,598 9,442 7,168 3,767 5,352 3,190 17,863 2,680 5,904 3,139 6,039 4,945 128,227 2,396 13,968 7,879 14,217 10,. 563 1,719 30,350 5,366 2,922 1,814 44,875 537 2,453 1,913 2,747 542 1,076 1,092 1,422 905 5,265 13 1,288 1,248 221 492 515 1,129 161 569 47 336 41 487 134 76 141 318 50 962 511 1,799 2,789 1,466 873 452 96 53 72 1,646 788 10,246 14,068 2,643 7,044 1,758 188 3,144 565 1,126 505 616 1,642 1,180 1,417 44,680 161 485 334 1,658 326 3 372 38 2,289 644 38 3,089 247 1,710 1,150 1,410 450 300 700 4 Cache 6 fi 40 370 40 7 510 22 138 370 S Garfield 215 70 197 1,332 76 1,766 2,105 251 239 305 q Grand 155 10 11 Juab 444 19 13 Millard 344 .50 1,398 253 218 65 38,460 2 225 14 15 Ifi Rich 436 20,114 656 1,329 1,526 3,102 1,349 33 2,151 456 720 263 8,601 40 8,918 341 26,276 113 17 Salt Lake San Juan 396 396 1'! 19 Sanpete 317 730 2,498 373 2,675 597 1,882 4,146 1,161 7,563 1,443 358 13,049 1,849 469 42 16,930 4,387 2,824 3,584 3,179 300 3,H26' 2,005 128 [ 90 Sevier 1,203 109 121 227 1,527 9 15 682 ''1 1,372 3,467 1,372 600 99 2,967 93 Uinta 678 16,347 614 49 '""i3,'597" ''4 Utah 1,345 75 235 12 810 1,016 2 725 225 500 25 9fi Washington 619 619 Weber 1,671 7,024 948 6,593 5,671 922" VERMONT. 1 The state . . . $17, .560 $14,151 $2,146 1 SI, 263 t 1,167 1,480 1,422 1,700 1,004 1,208 217 939 1,188 1,019 1,638 1,541 1,193 1,844 974 1,276 1,281 1,655 323 892 217 718 1,132 8.57 1,633 906 1,105 1,182 167 26 204 Bennington Caledonia Chittenden 4 141 45 120 997 Q 561 19 7 1 H Grand Isle j " -. - . . 9 i85 66 133 36 11 Orleans 29 5 265 18 100 Washington Windham 370 70 562 14 15 1 Data are for fiscal year 1901. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1139 TEXAS— Conti nued . Payments on account of princi- pal of pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. $21,998 26,864 38,325 25,226 28,140 61,550 -.. .43,074 31,849 31,743 9,168 81,966 41,628 58,800 9,237 21,802 33,949 119,315 46,664 66,415 48,063 33,360 13,739 6,986 $10,869 12,367 13,468 16,847 22,775 27,489 32,393 14,504 16,470 7,034 36,563 25,337 36,208 7,757 17,397 28,070 63,754 25, 168 35,946 19,444 26,854 4,577 5,499 $368 428 834 1,169 124 1,139 $150 8667 322 900 254 376 723 647 368 207 40 888 2,127 708 26 668 399 1,738 439 866 932 173 35 15 $938 1,126 1,606 499 311 1,782 746 1,446 315 38 662 195 2,540 50 371 386 8,988 470 440 1,143 421 16 33 $9,110 12,611 20, 164 6,132 3,330 f 28,747 6,969 14,682 12,991 1,915 39,344 12,341 14,678 1,055 2,309 4,109 31,374 17,447 27,906 22,663 6,479 9,077 902 $6 $1,636 1,7.54 1,821 1,213 1,351 3,978 4,060 2,302 1,846 1,026 1,214 2,127 4,826 832 4,993 2,967 915 2,266 429 5,638 1,678 232 1,129 $925 1,100 1,240 451 669 3,115 2,021 316 922 1,010 886 707 2,008 827 1,600 1,600 $711 664 581 762 682 863 2,029 1,986 924 16 328 1,420 2,817 6 3,393 1,357 915 1,266 429 4,086 198 132 264 ''m $9,600 1,500 $4,965 '07 1,350 325 1,225 1,576 2,1.50 450 1,400 75 3,900 1,625 3,175 300 960 775 3,425 675 100 1,826 3 ''OS 40 ''09 ■JIO 1,510 2," 666' 19,245 95 179 43 ''11 4,372 919 356 360 66 591 213 21,902 ?14 915 6,329 1,000 18 3 6,217 26,376 3,900 ?16 917 2,491 41 217 210 10,036 1,475 1,042 697 283 35 636 918 1,000 7,360 1,000 2,000 1,490 1,220 521 6,500 8 919 2,600 9?n 921 200 99? 1,000 99S 115 1,459 140 14,622 99,1 1,552 1,380 100 876 995 99fi 508 997 1,600 22s $277,602 1,991 61,216 1,461 139 664 264 "i,"736 57,106 252 •296 162 7 23,471 180 5 124, 163 $784,690 5,599 43,977 54,048 16,826 22,477 10,386 4,718 7,927 6,482 38,221 3,172 8,319 10,340 6,267 8,971 238,316 3,603 22,276 14,427 48,683 19,482 2,924 79,276 11,777 2,766 2,386 92,245 $615,113 3,620 32,968 46,868 8,644 18,071 8,724 3,622 5,710 3,743 23, 194 2,341 6,321 7,654 4,061 6,005 185,474 2,844 15,940 11,790 40,386 12,638 1,499 66,404 9,860 1,645 1,753 84,444 $138 138 $25, 776 478 2,772 2.337 216 1,902 102 296 3 786 879 976 '2,"i6i- 2,673 1,001 6 5,367 495 63 3,265 $56,934 1,100 5,400 1,260 5,850 600 300 700 1,200 6,900 1,600 887 23,062 300 1,500 3,450 1,875 $8,837 229 378 685 101 165 685 668 29 4,753 137 38 119 395 237 19 $6, 408 10 310 433 681 36 346 337 16 193 26 153 108 122 14 979 155 171 412 211 248 248 640 160 55 5 276 $67,572 162 2,146 3,101 760 1,762 1,134 806 1,044 264 5,047 769 1,139 1,678 494 1,106 22,923 504 3,791 1,864 3,553 1,750 934 5,385 1,264 662 670 2,992 $3,912 10 46 67 3 2,006 36 35 86 81 1.50 124 58 328 $116,946 362 3,994 5,666 2, 726 2,137 2,069 705 3,017 7,59 2,675 410 813 386 1,628 282 47,711 1,066 3,108 2,192 3,786 2,998 1,404 9,866 2,316 991 661 12,423 $192 1 $115,754 362 3,994 5,665 2,725 2,137 2,069 705 3,017 769 2,675 410 813 386 1,486 282 47,711 916 3,108 2,192 3,786 2,998 1,404 9,866 2,316 991 561 12,423 $270,371 361 45,886 494 21 '288' 263 916 "i,"798" 44,667 2,293 726 401 3,380 26,559 744 34 141,640 VERMONT. $14,819 $27,007 $26,845 8928 8234 .$1,465 89 81,446 83,647 1 661 1,332 1,264 65 13 107 107 282 1,446 203 3 1,262 1,292 4,916 1,466 125 631 1,003 1,019 1,369 2,630 1,665 8,628 1,180 1,175 4,901 1,366 112 495 946 954 ■1,238 2,215 1,676 8,433 72 117 76 518 135 99 75 76 518 126 99 75 4 5 3,913 407 i5 9 5 89 13 36 67 65 131 109 79 96 40 7 s 280 120 50 395 60 395 10 462 59 2,093 154 6,900 53 206 947 206 13 250 15 1 1 1140 WEALTH, DEBT, AND TAXATION. Table ^1.— PRINCIPAL COUNTY PAYMENTS VIRGINIA. COUNTY. PAYMENTS FOR EXPENSES. PAYMENTS FOR OUTLAYS. Total. General govern- ment. Courts. Jails. Boards of health. $36,874 Charities. Roads and bridges. Schools. Inter- est. All other. Total. j ' Schools 1 Roads and bridges. All other. 1 The state . . . Accomac $3,020,078 S492, 646 $147,033 $26,633 $215,080 $590,518 .11,386,872 5121,945 $2,477 $196,350 121,595 $134,685 $40,070 46,168 62,856 35,342 41, 559 19,485 36,461 15,066 87,955 21,903 44,453 11,502 43,695 33,326 18,797 19,680 45,424 23,431 22,359 9,589 26, 179 37,111 24,824 10, 704 33, 226 17,880 12, 640 21,811 34,735 12,000 49,955 52,296 21, 196 17. 150 48, 267 30,092 24,509 15,456 21, 167 22,262 9,092 19,836 62, 299 26, 662 96,249 35, 403 17,290 20,229 8,2.58 11,271 11,300, 13,470 12,982 27,668 48,667 20, 609 20,713 18, 679 10,301 47, 466 10, 416 36,342 37, 661 29,230 9,560 133,978 20,261 12,691 23,592 26,979 36,2.56 26,889 64, 415 15,0,50 27, 262 17,169 7,615 6,316 8,902 6,828 3,498 3,525 1,465 13,985 2,275 5,275 2,569 9,071 6,852 2,632 3,403 4,293 4,240 1,983 1,328 4,437 6,970 3,139 2,755 6,317 2,978 4,104 4,151 4,871 1,910 7,&51 7,655 3,142 2,869 4,024 3,881 3,869 2,817 3,921 3,927 2,576 3,337 17,144 4,392 24,810 4,434 3,412 3,474 1,308 2,748 2, .540 3,289 3,162 4,218 4,476 6,745 4,036 5, .3.37 1,246 6,079 1,970 5,316 4,493 7,083 1,094 29,730 2, 226 1,593 5,109 4,992 3,724 2,377 5, 422 2, 512 6,235 2, 745 2,431 1,267 953 343 1,623 213 1,523 1,139 251 3,705 240 1,000 2,193 294 455 4,012 180 2,122 1,196 522 3, 179 2,038 366 503 151 130 1,976 3,241 133 864 642 876 536 3,484 2.657 396 1,731 315 247 200 1,940 2,500 384 5,287 3,169 262 1,632 1,082 117 161 165 1,298 604 3,929 110 430 137 1, 225 3,212 1,597 5,618 4,111 352 1.277 7,410 1,786 1,345 280 260 2,511 2,481 5,913 323 650 1,026 188 200 269 347 39 87 316 417 40 1,312 19 250 341 373 100 841 948 2,929 4,470 903 1,661 1,673 2,600 1,031 3,627 1,083 3,569 1,227 1,730 1,419 1,163 955 3,628 1,551 1,950 1,710 937 3,486 2,471 527 2,681 1,613 515 1,892 1,883 740 6,600 2,647 2,036 1,500 1,848 1,659 1,431 1,391 1,663 1,463 557 985 3,532 2,142 4,400 2,877 325 3,902 831 473 1,109 264 638 2,663 5,269 2,348 1,264 880 316 2,532 413 5.749 2,016 1.497 622 5,119 1,842 806 1,622 3.414 4,174 947 4,394 1,173 2,187 794 9,174 20, 128 15,836 17, 179 2,991 12, 273 2,772 :5,482 8,513 4,625 3,313 12,035 5, 428 1,575 1,852 5,022 4,421 2,707 1,960 4,485 8,016 4,323 2,664 7,795 4,198 762 3,391 4,791 1,365 14,404 11,548 603 4,669 8,002 4,293 6,097 1,736 4,827 5,310 1,148 2,782 5,166 9,382 18,982 3,127 5,634 2,197 1,992 1,670 1,433 2,718 1,354 4,620 685 4,548 5,491 4,159 1,321 6,878 1,225 2, 362 8,779 6,483 2,874 42,132 4,231 2,139 4,546 6,260 4,498 1,499 5,343 2,549 3,3,59 5,783 22,354 30,015 7,247 13,483 9,745 15,963 7,659 42, 146 9,741 26,697 4,134 17,209 14,342 12,760 12,883 23,076 13,020 12,546 3,211 14,880 14, 181 9,425 4,402 15,286 6,494 7,117 9,898 15, 462 7,789 20,222 27,071 14,200 6,840 19,839 15, 446 11,536 7,173 10,399 11,154 4,612 7,037 27, 169 10, 137 42,170 14, 744 6,202 7,841 2,869 6,256 6,825 7,004 5,881 16,188 33, 110 12,858 9,051 7,966 5,832 22, 996 4,861 14,963 16,658 13,542 3,480 34,994 9,047 6,033 11,954 11,979 14,430 11,404 36,834 6,093 15, 136 6,381 629 460 1,200 1,330 2,976 980 1,460 536 3 Albemarle Alexandria Alleghany 4 32 ►388 16 1,925 1,800 125 5 6 1 8 9 10 11 1,800 300 1,159 1 Appomattox Augusta. - Bath Bedlord 105 165 20, 737 15,237 6,500 !■' Bland n Botetourt Brunswick Buchanan Buckingham 2,400 3,480 14 271 15 16 32 4,365 19 600 187 11,631 11,631 IS Caroline Carroll Charles City Charlotte Chesterfield Clarke Craig Culpeper Cumberland Dickenson Dinwiddie Elizabeth City. . . . Essex Fairfax Fauquier Floyd Fluvanna Franklin Frederick Giles Gloucester Goochland Grayson Greene Greenes ville Halifax Hanover. 19 297 &5 45 108 808 154 119 331 687 12.000 12,000 .'O .'1 542 to 300 2,620 124 3,316 1.550 1,766 tl, •)4 ■>5 145 46 12 108 150 4 414 480 184 36 1,196 434 234 57 42 59 500 2,400 3,000 3,000 26 ">! ''S 395 997 59 700 1,657 265 700 100 294 96 442 1,585 6,280 1,585 2,780 •X, 3,360 2,500 30 31 3,600 1,990 6,923 1.800 1,800 1,990 5,923 32 695 33 34 35 9,774 1,528 850 108 8,557 2,297 8,657 2,297 36 37 38 350^ 350 39 40 58 54 1 41 1 4"' 375 411 75 100 572 15 197 54 8 52 30 86 300 952 580 151 150 600 100 2,800 6,226 1.310 5,711 1,310 5,711 43 44 45 1 46 Henrv 6,380 1,440 S, 352 8,352 Highland Isle of Wight •Tames City 4S 986 122 1,720 1 720 49 [ 451 329 ■ i22 61 i King George 52 Kine WiUiam 180 .563' 85 126 964 571 964 53 54 21 1 "1 56 1 Lunenburg Madison Mathews 81 50 64 781 64 773 515 160 61 2,133 114 88 81 74 426 526 1,244 360 150 1 5S 297' .588 286 316 1,112 59 fin Mecklenburg Middlesex Montgomery Nansemond Nelson New Kent Norfolk Northampton Northumlierland . Nottoway Orange 5,400 61 610 '^"0 340 7,392 2,990 6?, 1,346 7,392 2,990 fi3 77 64 65 113 152 7,710 .585 362 ""i,"666" 443 580 66 4.750 430 325 18.795 9.350 82(; 480 4,170 346 5,275 67 68 69 70 71 4,i56 7, 1.53 4, 685 2,400 370 230 1 1 72 Patrick ! 73 Pittsylvania Powhatan Prince Edward . . Prince George io, 786 10,786 ■■ 226 85 100 115 76 COUNTY P,\YMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1141 VIRCrNIA. Payments on account of princi- pal of pub- lic debt. i RECEIPTS FROM GENERAL REVENUES.,^ RECEIPTS FROM COMMERCIAL 1 REVENUES. I Receipts on account of princi- pal of pub- Uc debt. Total. i 1 Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. 1 pyj. For $308,603 $3,236,399 $2,260,809 $112,335 $8,385 $6,467 3836,347 $14, 056 -537,290 86, 982 $.30,308 $244,615 1 2,000 1 2,000 ; 4,000 52,240 62,529 45, 132 41,963 18,119 36,114 18, 196 106,842 2t,749 64, 640 12, 474 45,729 36,988 14,018 20,695 50,916 26,358 24,951 10,041 24,567 38,171 24, 176 11,257 35,435 18,602 14,619 23,751 40,371 14,760 49, 169 54,325 26,254 16, 768 49,527 30,568 28, 32S 14,074 20,529 23, 040 8,875 22, 800 69, 765 27,313 94, 137 38,914 16,022 21,118 7.998 11,622 11,365 12,649 13,016 30,558 51,678 27, 059 20,707 17,764 10, 146 47,943 10, 589 42,781 39,392 30, 793 9,285 146, 824 20,924 13, 756 21,515 24,352 36,227 28,216 76,230 13, 653 27,964 17,654 35,031 42,544 39,524 34,935 11,656 23,451 12, 131 87,473 18,573 34,344 8,747 36,220 26, 133 7,702 10,378 2,245 1,645 345 14, 827 18,113 2,511 6,484 5,691 11,763 5,286 16,770 2,699 17, 624 3,141 137 227 o 3 2,604 "«l 4 544 772 900 779 2,599 477 2,555 493 847 1,723 314 968 6 277 1 75 75 423 6 7 3,600 17,231 486 486 196 8 9 in 946 ; 100 117 93 K.55 855 11,847 11 1'' 8,662 13 8,000 9,132 14 1.. 6,002 9,349 13,333 10, 786 10, 768 2,380 9,193 7,762 4,052 2,265 8,238 5,337 4,904 6,760 5,499 5,666 10,424 13,569 9,261 15 500 16 35,320 14, 378 12,563 7,188 2,181 1 82 100 28 2,277 2,277 17 200 628 1,095 1,592 473 1,165 1,638 683 367 964 541 650 1,144 919 792 1,394 1,793 1,311 519 2,322 1,378 1,010 1,045 675 1,323 548 763 2,859 1,445 1,818 1,867 568 1,451 283 816 514 697 735 1,510 2,905 1,311 969 774 733 2,043 802 1,207 1,719 775 348 ! 18 1 598 598 12,000 19 i •>n 300 2,000 685 13, 849 28,781 18,962 8,625 26,233 12, 724 9,065 360 21 j TJ •■•| 479 750 750 836 ■53 ■'4 •"S ■'« ''7 15, 847 33,953 8,312 37,351 37,774 15,317 11,245 30,628 22, 187 21,494 7,350 13, 702 12, 108 4,945 15,992 45, 161 17,411 78, 277 25,926 12, 430 13,721 5,775 5,706 6,068 6,168 7,983 17,261 37,095 15,483 12,875 11,408 5,017 29,882 5,909 29,336 24, 902 20,873 6,207 120,201 14, 058 8,402 12,890 16,120 26,085 17, 157 46,355 9,504 18,433 13, 642 0(( 29 1,571 217 190 27 30 ' :: :; 31 807 ; 382 366 60 140 60 140 3'' 1,207 1,224 33 5,004 15,477 6,646 •■j.728 34 1,546 67 4,000 400 1,200 357 96 3,980 1,096 47 2,400 1,643 2,337 1,096 47 1,200 5,795 477 35 36 37 5,079 6, 152 9,609 3,382 1,200 38 ■ 40 41 ■400 6,046 21,746 8,457 14,042 11.121 65 65 43 ■■"; 1 1,2.50 1,304 1.876 30 1,260 1,304 1,876 30 45 2,642 1 ! "•''' ' 3,024 - : 5,946 i 47 1 48 1,940 5.400 1 358 ! 4,425 ' j 5,784 1 4,298 173 173 1 660 660 53 11,787 11,194 10, 265 54 673 4,S4 .S91 891 176 55 56 306 900 0,863 5,582 4,396 16.018 i ll 312 57 1 68 69 2,000 1 1 1 3,878 209 i 9,423 ' 1 12.669 2,606 ^ 102 234 3,070 ' 234 3,736 3,076 10, 065 , 63 1,889 9, 145 2, 730 764 764 64 65 66 5,781 20,842 180 1,048 180 982 06 12,000 1,107 5,682 ! 77 700 765 ' 4,589 68 69 965 ' 7,660 967 1 1 7,265 70 79,000 1,500 7,615 1,252 479 ■ 7,684 1,408 9.651 727 1,794 2,014 2,986 100 388 1,694 1,626 2,986 71), 165 71 70 2,678 436 26,497 3.713 700 2,064 29 73 _ _ 4,365 876 i ' 8, 485 170 j 638 .538 713 ' 1 3,299 7ti 1142 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS VIRGINIA— Continued. COUNTY. PAYMENTS FOK EXPENSES. PAYMENTS FOK OUTLAYS. Total. G eneral govern- ment. Courts. Jails. Boards of health. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Roads and bridges. AU other. 77 Prince William. . . Princess Anne Pulaski 523,876 19, 704 32,644 18, 274 9,394 42,094 59,852 85,622 30,602 28,637 44,256 28,032 37,460 17,391 14,676 13,499 19,426 37,904 29,333 15,037 48,992 13,686 67,331 39,253 9,629 $4, 122 2,988 6,192 4,260 1,227 4,962 9,388 8,592 5,437 4,404 5,056 4,926 6,211 3,183 3,150 1,394 2,048 5,262 2,801 2,378 6,109 2,695 14,840 6,342 1,776 S400 1,366 546 160 1,093 3,600 407 4,341 1,200 350 3,652 852 3,105 270 70 1,117 1,626 656 1,661 1,451 460 1,326 2,343 490 1,111 $124 271 100 16 104 866 200 1,272 200 $1, 627 762 2,246 1,230 717 2,187 6,044 6,872 2,898 2,686 3,688 3,000 2,697 1,453 774 1,569 626 (^ ion $5,431 4,791 5 539 $12,172 8,930 It; aArt $3,000 $3,000 78 $596 894 79 $1,284 ■■■ sn Richmond 3,509 1 9,120 1,435 ! 4,685 7,114 i 23,175 15,137 ; 21,309 16,189 1 39,788 5,371 1 14,682 4,392 : 16,905 9,732 20,096 4,810 ■ 13,051 4,170 19,723 4,729 7,331 3,202 6,230 i 2,871 i 5,822 2,214 8,463 2,383 20,901 6,660 I 12,238 3,432 4,987 10, 722 28, 705 1,987 1 5,724 6,145 1 26,387 7,257 , 18,149 1 482 4 037 81 133 200 493 1,063 82 a3 Rockbridge Rockingham Russell 7,874 7,863 914 84 $542 9,913 9,913 86 86 Scott 87 Shenandoah Smyth 274 25 481 930 296 1,140 220 425 1,250 150 4,160 1,734 1,459 400 634 228 5,807 2,604 2,472 6,807 2,604 1,622 88 89 Southampton Spottsylvania Stafford 843 $860 90 91 1,607 1,000 607 99 Surry 134 99 688 292 81 452 211 1 190 93 94 Tazewell 12,000 12,000 95 '634 1 3^788 96 1,280 9,674 1,280 9,674 97 Washington Westmoreland Wise 800 386 1,000 26 763 3,206 1,176 4,016 6,587 420 98 42 500 360 2,100 1,402 99 100 Wythe York 2,348 1,000 1,348 ini 41 WASHINGTON. 1 Thfi .'?tfl.t-^. . $3,499,444 $1,071,641 $366,448 $41,077 $46,812 $187,396 $1,202,292 $168,151 $374,962 $50,666 $72,, 206 $9,036 $63,170 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Adams 41,044 22,626 101,434 23,594 58,571 76,569 65,730 76,146 37,697 37,154 9,308 32,808 16,602 59,039 639,439 39,019 69,969 41,938 89,722 89,571 36,693 17,743 8,623 20,491 9,467 17,068 16,309 21,770 13,869 14,914 16,976 6,979 13,463 5,906 17,897 192,438 11,716 27,930 16,194 17,171 36,179 10,245 2,484 799 16,017 1,439 1,262 7,678 2,490 6,461 3,018 2,850 500 2,996 2,052 1,301 91,825 6,0.53 8,444 1,231 14.429 6,720 2,083 237 27 868 143 41 225 22 420 222 623 50 472 1,494 112 239 197 321 119 630 367 764 4,989 300 1,734 174 100 11,624 437 255 705 1,086 2,224 462 696 1,622 4,213 367 867 6,100 2,424 3,364 1,176 2,641 500 198 203 1,617 41,959 3,595 3,947 1,752 4,027 3,566 1,676 16,368 4,736 46,823 3,076 19,206 34,716 18.160 42; 670 12,022 • 1,248 437 5,714 5,693 12,660 207, 421 12,730 15,720 16,294 36,622 32,293 19,900 1,187 2,737 2,427 1,228 2,186 2,928 6,621 3,134 2,480 3,703 642 5,608 461 2,031 12,678 3,280 2,422 962 3,136 3,217 984 1,635 3,969 10,324 7,697 17,669 10,360 14,613 5,663 1,845 5,090 310 6,608 6,608 Asotin 32 Chelan Clallam 62 134 9,036 9,036 Clarke Cowlitz 318 1,256 35 Garfield 2,542 1,914 22,870 33,401 584 8,520 5,342 12,659 4,115 933 181 199 379 37,104 425 1,808 Jefferson 184 10,989 200 923 468 663 581 411 King 36,797 36,797 17 Kitsap 18 Kittitas 843 843 19 Klickitat ?0 40 686 ■>! Lincoln 3,003 3,003 99 Mason 9^ Okanogan 1 ?4 Pacific 70,164 317,874 18,431 153,967 7,762 239,840 321,201 75,291 85,349 19,607 92,533 188,936 150, 4.56 93,463 15,064 115,191 4,246 24,414 3,809 66,631 136,863 26,303 16,142 3,404 38,2.53 38,086 60,770 33,139 8,026 28,623 3,949 16,847 493 15,776 49,692 8,125 14,088 1,963 8,379 13,732 8,379 6,264 144 4,717 266 2,544 113 3,741 5,047 526 1,604 779 4,007 635 1,465 30 ■ 3,383 i,2.57 28,613 537 3,705 257 9,339 30,. 575 3,030 2,861 287 2,474 8,812 7,676 2,593 34,059 90,266 6,906 82,661 1,893 120,268 64,324 13,952 29,547 10,704 25,828 102,272 39,847 26,267 6,101 6,509 1,377 6,096 267 7,644 4,290 10,147 5,598 1,907 9,820 6, 190 30,226 1,129 4,663 40,948 420 15,773 900 22,245 39,810 11,498 14,638 699 5,921 17,015 10,000 18,197 191 1 95 Pierce 96 San Juan 96 462 97 Skagit 6,822 6,822 98 Skamania Snohomish Spokane 29 813 1,128 1,128 ?n V Stevens 2,614 670 627 196 201 26 443 878 2,349 2,042 39 8,069 8,069 3S Wahkiakum Wallawalla 14 1,415 1,089 35 961 1,208 2,210 36 Whitman 37 Yaldma 1,622 1 >VJE.ST VIRGINIA. The state... $1,812,071 [ $481,004 $111,036 $70,321 $32,030 $168,260 .5251,961 $641,896 S.55,486 $77 $364,501 $158,056 $196,445 2 16,468 74, 1.58 21,. 322 23,001 22,386 4,400 14,778 3,989 6,963 4,783 l,.50O 1,814 962 3,088 193 1,000 3,. 304 374 754 1,368 1,000 209 3,604 1,237 1,3,56 2,084 .500 7,469 1,926 7,859 38,880 12,610 11,021 3,896 4,047 500 1,042 4 047 ■^ 4,309 600 ,.. 218 419 : 1,042 '. 5 6 BiBoke 5,8i6 4,256 7,i28 1 7,128 i ; 1 No report. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1143 VIRGINIA— Continued. Payments on account of princi- pal of pub- lic debt. EECEIPTS FKOM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. Another. Total. Interest. All other. General property taxes. Special erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. $26,938 19, 949 40,238 16,641 9,862 41, 163 62,495 103,563 38,905 30,209 46,554 34,483 40,448 18,240 16,370 14,165 21,226 46,333 29,422 24,417 49,002 13,939 62,974 49,673 9,412 $19,780 13,795 31,584 10,846 5,766 29,759 48, 408 81,566 27,020 14,676 33,956 23,626 24,982 12,105 11,039 9,677 14, 958 31,068 21,811 21,913 31,417 9,346 42,116 36,054 5,197 $1,090 816 1,026 656 533 1,080 1,680 3,158 1,408 1,286 1,694 1,218 2,002 726 678 785 986 1,116 658 401 1,658 581 760 1,038 604 $6,068 5,338 7,579 5,040 3,663 8,977 12, 407 17,170 10,477 14,247 10,326 9,226 13,464 5,409 4,653 3,703 6,281 12,265 6,689 2,103 15,706 4,012 10, 108 10,674 3,611 77 78 $2,800 $49 79 80 81 479 114, 600 6,058 4,750 1,347 32,509 338 1,664 $2,509 $983 96,900 1,916 m $338 a3 $1,690 79 1,564 84 S'i 86 578 414 100 431 431 1,086 87 1,000 2,200 88 89 70 70 90 413 91 9? 2,000 12,500 2,642 ::::::::;:;:;;::: 93 884 1,000 44 318 44 318 12,000 1,068 94 364 95 96 221 97 60 42 50 60 98 332 5,000 42 50 99 2,007 10n 101 1 "WASHINGTON. $919,376 $3,562,031 $3,370,413 $12,928 $119,399 $0,893 $21,572 $30, 826 $306,624 $446 $306,078 $761,715 1 20,021 3,6.50 25,899 23, 494 23,047 448 68,899 6,058 2,300 62,458 27,326 136,805 34,789 74,503 80,850 52,075 52,631 41,947 20, 431 14,021 30,995 16,216 66,072 687,929 37,820 79,917 42,491 92,395 101,656 37, 438 61,293 26,203 135.172 32, 192 71,835 77, 539 60,022 , 60,756 36, .531 12, 179 13,533 30,762 14,524 63,587 666,456 32,343 77, 474 41,243 89,002 91, 438 35, 797 '8 990 810 540 2,250 1,350 1,890 630 1,485 4,9.50 6,840 405 57 117 487 178 1,157 388 132 164 248 885 110 196 24 169 7 72 1,291 4,431 2,307 7, 621 3,707 3,638 4,933 2,423 2,185 4,983 3,616 483 2,094 915 2,514 70, 662 3,987 7,547 2,754 6,266 9,163 1,767 4,431 2,307 7,621 3,707 3,638 4,933 2,423 2,185 4,983 3,306 483 2,094 915 2,514 70, 662 3,987 7,547 2,754 6,266 9,163 1,767 17,000 207 1,173 10, 976 13,701 1,720 67,942 14,023 301 18, 270 ? 3 108 474 4 5 16 138 961 6 7 8 226 98 40 9 4 164 16 116 323 32 150 in 310 11 2,466 5,978 5,735 4,441 47,461 1,686 18,000 2,868 47,671 36 80 15 250 957 422 1,025 183 335 533 12 3 78 271 19 579 336 13 47 328 1,224 2,824 150 .26 1,440 1.620 13, 770 1,620 720 112 16 70 366 121, 686 469 824 14 15 6,603 32 212 1,039 135 619 20 16 17 IS 19 2,430 9,000 1,080 493 30 44,123 ''O 36 470 ?1 11,000 71 4,609 .. .. 23 6,292 50,413 73 26, 736 52, 274 317,908 17,730 111,840 16,264 213,294 276, 196 71,072 81,021 16, 261 109,071 179, 830 177,176 132,329 49,379 303,329 16, 356 92, 654 15,271 188,038 262,836 69,955 74,540 14,336 106,680 171,309 175,826 130, 124 257 3,875 20 632 2,430 6,400 900 9,000 990 20, 160 5,400 9,900 2,160 1,890 1,080 4,770 149 1,350 125 1,313 15 611 77 469 386 1,636 6 3,522 53 7,407 3 425 2,384 406 3,491 11 1,195 410 679 656 2,459 35,503 931 0,612 1,073 17,118 34,480 6,884 5,683 614 10, 145 15,971 11,148 9,907 2,459 35,503 931 0,612 1,073 17,118 34,480 6,884 6,547 614 10,145 15,971 11,148 9,907 4,448 3,062 88 40,701 •'4 ■55 •'6 '7 28 20, 502 199, 425 39,766 20,816 9,370 100,068 14, 566 94,000 17, 249 1,361 136 320 '3.56" 345 24 2,990 4,441 373 330 35,542 183,646 39, 417 9,100 1 12, 186 80,000 32,034 "X) i 30 88 155 31 136 3'> 33 116 2,328 512 195 34 98:! 30 10 4 35 36 1 4,141 37 TFE.ST VIRGINIA. $79. 208 82,184,768 $1,713,702 $466,346 $2, 996 SI. 724 .$32,695 1 813,872 ] S18.823 ' Sl.59.451 22, 101 76, 189 21,905 23,044 39,037 14,242 67,296 17,080 12,023 36, 141 7,859 8,843 ■ ! 50 452 944 944 1 4,373 11,021 3,896 1 |. 657 2.'m 1 i 2,538 172 2,366 ll 1144 WEALTH, DEBT, AND TAXATION. Table 21.— PRINCIPAL COUNTY PAYMENTS WEST VIRGINIA-Continued. 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 Cabell Calhoun.. . Clay Doddridge. Fayette Gilmer Grant Greenbrier. . Hampshire . Hancocli Hardy Harrison.. Jackson. . . JeSerson. . Kanawha. , Lewis Lincoln Logan McDowell. , Marion Marshall. Mason. .. Mercer... Mineral.. Mingo . - . Monongalia. . Monroe Morgan Nicholas Ohio Pendleton . . . Pleasants Pocahontas. . Preston Putnam Raleigh Randolph . Ritchie Roane Summers.. Taylor. . Tucker.. Tyler... Upshur. Wayne.. Webster. .. Wetzel Wirt Wood Wyoming. . PAYMENTS FOR EXPENSES. 854,269 12,954 17,263 19,215 56,222 12,035 14,804 31,701 38,244 14,330 12,650 50,403 27,240 63,396 110,084 26,397 24,826 16,661 84,003 42,105 31,681 30,888 80,576 17,261 20,566 65,825 22,895 25,554 16,478 118,763 10,696 16,289 18,166 43,144 25,007 20,330 19,670 19,089 24,679 21,02« 25,528 22,242 29,675 22,218 28,982 15,332 24,706 10,083 72,650 25,333 General govern- 3,112 2,750 7,721 17,200 3,111 2,548 4,036 5,133 4,229 2,337 15,296 9,2.58 10,402 37,640 7,573 3,270 2,659 15,836 15, 474 11,086 11,221 8,051 5,334 4,888 14,880 5,. 500 4,609 5,974 51,081 3,007 8,148 3,916 15,2.57 7,180 5,600 5,000 4,942 6,867 5,897 6,447 8,991 10,521 5,567 9,978 8,715 6,786 1,.525 16,209 4,432 Courts. 89,079 840 949 1,963 4,660 1,094 1,042 2,044 968 778 612 1,654 1,543 1,271 10,320 1,599 1,680 1,248 4,448 3,106 1,030 1,669 3,648 1,119 2,400 3,085 860 664 802 3,617 572 1,137 1,000 1,603 336 2,103 2,074 1,772 1,120 1,867 1,680 1,228 1,568 1,645 3,781 778 2,773 1,368 4,290 1,833 Jails. $3,540 100 125 434 2,473 75 220 1,172 191 1,350 226 4,541 446 800 6,426 454 1,030 407 4,699 1,349 492 150 761 624 1,900 716 4,000 207 360 12,450 562 400 200 287 395 Boards of health. Charities. S400 4,932 835 30 549 478 2,600 300 1,005 4,032 64 5,343 250 2,000 500 111 77 200 837 868 410 655 I 600 320 I 303 I 1,309 , 857 350 ' 225 2,227 869 i .589 195 1,867 \ 744 160 ! 455 ! 400 1,385 I 288 639 106 $8,802 419 226 1,685 6,401 366 843 3,528 1,433 2,018 1,804 6,726 3,316 2,3,57 16,761 2,079 625 8a5 4,727 5,990 2,949 4,974 4,050 2,604 1,300 7,740 3,500 1,026 1,756 22,973 1,357 665 3,911 1,244 1,650 944 1,605 1,563 1,232 1,775 2,643 3,135 1,899 1,111 1,228 579 9,132 238 Roads and bridges. $9,961 1,408 7,445 3,694 5,359 8,767 10,011 1,662 2,906 6,982 9,152 13,612 6,334 7,232 1,075 2,387 3,609 'i5,'672 1,600 27,314 1,000 3,979 11,321 232 200 7,714 9,976 6,402 1,318 Schools. 359 4,226 11,445 4, .362 2,761 586 841 417 21,463 1,084 Inter- est. $10, 179 6,676 4,869 7,422 17,062 6,906 3,967 12,164 20,200 3,481 4,866 15,304 12, 199 28,527 26,326 8,358 10,309 9,432 45,274 16,187 10,922 12,984 43,061 7,330 6,478 9,840 7,535 14,201 7,. 596 4,990 5,438 I 4,847 I 4,671 ' 12,110 8,184 8,381 10,037 10,191 11,610 9,601 3,931 6,913 8,641 8,251 10,916 5,240 12,624 5,804 9,598 17,002 $2,400 399 900 201 263 All other. $77 8,387 2,600 1,529 1,000 2,250 867 116 2,000 10,286 PAYMENTS FOR OUTLAYS. Total. $25,506 20,404 6,000 12,274 4,000 38,624 6,861 40,000 10,812 26,826 5,000 10,061 7,028 8,569 3,734 1,685 38,380 6,400 Schools. Roads and bridges. $6,000 All other. $25,506 20, 404 2,274 12,274 .. 4,000 ' 15,982 I 22,542 6,861 40,000 10,812 26,826 5,000 10,061 7,028 'i2,'364'i' 3.5,'248 6,279 3,290 3,734 - 3,089 1,685 6,400 38,380 "WISCONSIN. 1 The state . . . Adams Ashland $4,004,079 $1 ,.508 ,059 $487,289 $459, 895 $38,056 $1,110,899 $156,896 $73,001 $89, 608 1 $81,476 $417,970 S18,500 81,747 '$397,723 2 3 12,958 105, 119 25, 190 50,900 75,090 17,517 8,200 16, 164 64,946 43,998' 45, 999 24,300 79, 497 62, 598 19, 194 145, 814 40, 041 63, 241 9, 632 103, 7.58 4,2.50 32, 191 8,157 18, 709 27, 326 8,102 4,972 8,098 33,087 16, 132 17,048 7,005 32,090 22, 340 11,994 73,066 13,. 507 18,830 4,639 47,232 670 12,616 2,619 5,072 8,992 2,204 1,440 1,814 4,470 7,727 4,391 4,701 8,177 8,066 1,726 34,555 2,929 7,653 1,610 9,713 1,782 7,053 3,672 8,772 6, .502 2 224 311 '"i,'.366" 143' 510 4,811 10, 700 4, 669 8,407 25,068 1,767 55 1,.504 19,994 3,319 16,971 3,880 32,907 16,140 986 24,905 13, 390 27,908 1,263 32,987 1,000 1,000 1,000 1,000 1,200 800 1,000 1,000 1,400 1,000 1,326 1,106 1,370 1,200 1,016 1,000 1,000 1,000 1,000 1,000 134' 28,686 1 2,981 4,233 9,833 840 8,760 2,426 4,222 '"'"4'222' 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 190 2,810 2,146 370 274 '. 220 4,885 1,4.50 5,014 5,146 4,382 4,986 3,778 7,428 1,792 10, 169 3,693 6,717 1,788 921 663 1 " 1 ' 60 221 60 171 1 1 Clark 9,790 1,822 3,461 3 451 283 1,175 1,508 1,747 1 i,747 7,434 .555 1,680 464 900 1,000 1 1 1,100 3, 445 ,1 L. i.277 133 82 '''■' 265 ; Fond du Lac ii,93.5 S9i COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1145 WEST VIKG INI A— Continued. Payments on account of princi- pal of pub- lic debt. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and forfeits. Subventions and grants from other civil divisions. All other. Total. Interest. All other. General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All other licenses. For schools. For other purposes. $72,158 13,887 17,741 34,945 68,216 18,036 15, 621 31,701 42,656 15,909 13,120 71,685 29,094 72,996 114,026 27,763 23,733 18,662 106, 141 76,933 54,209 47,252 84, 117 22, 546 27, 181 82,621 21,531 30,079 26,402 133, 661 11,669 19, 221 22,362 50,396 28,474 23,026 41,368 30,350 24,741 20,768 31,068 28, 466 28,984 22,456 34,241 20,957 60,037 18,088 67, 253 26, 170 $61,961 7,211 12,872 27,523 41,154 11,128 11,664 19,537 37,587 12,428 8,264 66,281 16,895 66,331 87,700 19,405 13, 424 14,757 99,072 61,350 43,287 34, 443 73,130 15,215 21,704 72,625 13,996 26,376 17,806 128,671 6,231 14,374 17, 691 38,286 17,294 14,644 31,331 20, 169 13, 131 11,167 27, 127 21,563 20,343 14,204 23,325 16,717 37,413 12,284 57,656 20, 314 810, 197 6,676 4,869 7,422 $582 $682 7 8 $40,000 q in 17,062 6,907 3,967 12, 164 4,897 3,481 4,866 16,304 12,199 6,664 26,325 8,368 10, 309 11 1'' 13 14 $172 15 16 86 86 17 IS 19 $1,500 108 108 20 ''1 9,390 ?? . ?3 3,805 6,569 15,583 270 120 1,013 270 120 1,013 ''4 16,202 500 '^ 5,661 'fi 10,922 12,809 10,987 7,330 5,477 9,840 7,535 3,409 7,596 4,990 5,438 4,847 4,671 12, 110 8,184 8,381 10, 037 '>7 977 72 850 72 850 'S ■K, 30 6,000 36,296 31 256 1,700 SI. 700 32 1,364 33 6,000 294 663 663 34 35 . 22,705 22,583 764 12,000 10,683 764 36 37 297 38 39 11, 166 13,925 4,166 40 $2,996 41 4,000 4'' 25,914 43 4,531 10, 191 11,610 9,601 3,931 44 4') 4,796 46 47 4S 6,913 8,641 8,252 10,916 5,240 12, 624 5,804 9,698 4,856 ' 042 49 50 51 52 53 54 66 66 14,156 625 402 402 ^VISCONSIN. 1437,711 $3,500,540 $3,456,230 $4,220 $6,860 $4, 439 $13 302 $15, 499 . 8711,971 826, 779 S685.192 $896,065 ■ 1 2,600 66,825 3,000 10,007 70,471 36,886 48, 918 62, 303 20,404 10, 125 11,276 61,867 m9,816 30,088 25,071 59, 721 48,734 21,762 221,133 22,758 91,961 9,092 63, 411 9,971 70, 296 36, 493 48,862 62, 164 20,339 10,086 11,218 51,249 49,281 29,981 24,933 59,680 48,436 21, 696 218, 308 22,675 91,662 8,996 62,862 i 36 445 7,362 1,407 3,907 12,368 2,565 88 131 22,694 n'.a 13,688 1,755 15, 653 13,876 1,080 593 22,332 4,206 468 16,480 117 3,648 328 3,714 1,407 2,808 12,120 2,555 2,500 ' 2 85,000 ; 3 29 147 392 66 1,099 248 3,460 73 36 30 Q 65 7 1,000 4,000 9,474 1,500 9,000 6,500 40 88 99 196 113 539 92 666 6,020 8 4,000 ' 9 20,384 . 10 11 58 103 115 104 73 32 22,398 780 13, 149 1,663 14,888 13,876 1,080 693 21,817 4,266 349 15,273 3 612 419 3 1 '^ 9,000 12 6,000 13 14 66 41 162 77 96 2,647 60 3,000 83,269 6,000 70 178 78, 856 17 20, 000 18 83 118 2 340 515 181 209' ' 94 ii9 207 1 or, 33,000 57,346 21 1146 WEALTH, DEBT, AND TAXATION. Table a 1.— PRINCIPAL COUNTY PAYMENTS "WISCONSIN— Continued. COUNTY. PAYMENTS FOB EXPENSES. PAYMENTS FOB OUTLAYS. Total. General govern- ■ ment. Courts. Jails. Boards of health. Charities. Roads and bridges. Schools. Inter- est. All other. Total. Schools. Eoads and bridges. All other. 22 $19,633 25,465 56,504 43,504 17,502 47,062 35, 762 37, 571 68,321 29,110 19, 321 18,351 95,978 24,722 39,642 44, 190 71,924 104, 414 66, 508 11,792 836, 44D 47,115 29,269 55,871 62,412 22,566 8,335 22,814 18,836 36, 113 38,870 47, 178 36,691 76, 033 36,211 52, 184 47, 797 47,019 51, 437 34, 761 39,900 64, 654 30,142 46, 434 19,530 40, 1.53 53,099 59,568 15, 853 98,142 40,712 $7,713 19, 192 17,283 10, 290 7,523 16, 876 15, 772 21,274 20,609 10, 693 13,098 7,871 26, 173 9,213 21,356 26,270 41,289 37,976 30,479 5,776 246, 164 18,016 16,258 12. 631 22,657 12,833 4,166 8,676 6,820 15, 116 21,824 16, 103 7,334 34, 120 6,504 8,489 11,411 22,617 20, 508 16, 456 9,102 10, .509 19,815 24,387 6, 7.58 12, 787 20, 589 29,234 7,297 41,549 21,440 $1,707 1,597 6,339 4,411 3,416 2,737 3,833 4,615 5,888 6,650 1,067 3,362 9,224 3,387 5,261 6,376 6,430 8,022 4,476 2,065 117,087 7,403 3,212 7,102 6,342 2,664 1,435 3,662 5,926 4,242 5,161 5,614 5,816 10,358 4,454 4,609 2,077 7,529 4,476 2,751 3,044 4,394 4,881 2,747 1,812 1,896 10,822 5,250 3,704 10, 306 6,668 $3,585 2,184 5,156 6,000 3,683 3,787 4,292 4,396 5,883 3,736 3,500 2,292 8,394 5,378 4,489 4,266 3,619 7,974 9,446 $1,992 $453 96 16,329 22,769 769 20,262 723 3,489 34, 141 4,674 666 3,600 41,805 4,635 4,677 6,678 13,823 28,393 5,191 878 306, 931 9,508 6,637 1,382 22,480 1,172 300 6,710 2,269 3,069 1,089 17,923 17,921 24,540 15,641 28,936 4,574 4,930 19,435 4,955 16, 539 25,047 2,623 13,500 2,250 17, 701 13, 935 13,378 1,390 36,858 4,947 $3,066 ""i6,'846" $1,000 800 1,200 1,034 1,000 900 1,000 1,000 1,000 638 1,000 1,000 1,103 1,000 818 •700 1,000 1,254 1,000 1,000 2,000 1,200 1,000 1,000 1,000 1,000 1,000 1,286 1,161 1,000 800 1,000 1,000 1,200 1,175 1,500 309 1,000 1,174 800 1,000 1,000 400 1,000 800 1,000 1,000 1,280 1,000 1,000 1,052 $117 450 352 ; 23 $1,147 $28, 733 33,807 $28, 733 24 Grant 33, 807 26 ?.<\ Green Lake 111 1,000 1,601 2,283 ' 1 27 500 6,784 2,550 800 2,264 """7,' 625' 1,109 2.924 399 223 247 W 852 29 .30 31 Jimeau Kenoslia Kewaunee La Crosse Lafayette Langlade Lincoln Manitowoc Marathon Marinette Marquette Milwaukee 655 3' 33 226 34 1,600 54 :::;:::;: i 35 36 228 .37 50, 523 60,523 38 646 8,760 6,887 1,468 5,253 3,591 7,704 8,350 575 4,914 3,306 2,626 4,290 600 39 42 180 40 18. 500 $18,600 40 41 4' 139, 437 6,238 3,162 6,457 7,137 1,897 1,276 2,972 717 5,683 6,014 4,436 3,620 2,500 4,032 3,744 6,523 4,595 5,562 4,611 2,738 4,516 4,555 4,800 6,100 3,424 6,403 5,483 2,342 6,057 6,451 15,663 1,910 131,289 4,187 131,289 4,187 43 537 44 46 Oneida 1,254 26, 145 46 Outagamie 671 1,210 2,125 1,800 47 47 32,260 32,260 48 122 161 49 217 150 893 1,926 1,145 ! 1 50 Polk i,6.56 5,000 2,328 1,738 1,000 3,315 3,125 475 1,225 363 363 51 78 609 5' Price 53 464 54 55 Rock 9,610 9,610 56 63 1,317 57 Sauk 4,431 11,978 6,144 .5,000 5,000 58 9,700 54 59 150 282 299 fiO Sheboygan Taylor 61 3,520 6,853 7,454 1,005 91 1,000 464 533 634 1,602 6'' Trempealeau Vernon Vilas Walworth Washburn Washington Waukesha Waupaca Waushara Wiimebago Wood 63 4,192 4. 192 64 2,366 65 66 286 69 350 600 105 500 143 1,402 573 1,875 808 67 68 70, 497 14,704 70, 497 14.704 69 3,800 570 73 15 70 71 875 997 33 72 131 AVYOMING. 1 The state . . - Albany $539,040 3218, 486 $61,033 $19,734 $14, 769 $36, 837 $58,807 $46, 726 $76, 675 S5, 973 $8,038 1 ' S8.038 9 61,264 47,738 57, 643 24,872 27, 482 36, 108 22,422 92, .501 26, 653 35,245 45, 1.58 66, 180 15, 768 19, 450 20, 957 24,275 11, 305 13,763 19,713 11,073 22, .507 10,364 13,934 17,615 27, 333 6,197 4,310 6,668 5,467 345 1,026 3,500 285 19, 468 5,645 4,035 4,611 4,067 1,616 2,437 1,686 2,113 380 227 512 821 3,002 4,306 1,657 2,134 4,455 2,842 5,260 693 1,173 1,100 324 6,697 .590 1,624 6,002 4,536 1,641 6,372 4,498 5,453 6,343 2,894 3,500 3,642 6,231 1,787 6,224 4, 506 7,631 1,826 6,375 3,696 2,870 2,673 2,473 5, 573 2,359 3,767 2,011 3,766 3,377 7,100 1, 686 8,626 2,080 7,957 2,704 6,926 2,210 3,725 27, 300 1,652 2, .590 5,042 4,620 2,343 339 2,253 427 224 138 1 138 3 3,068 3,831 205 4 Carbon " ' "1 5 ■ 7 8 193 1,502 71 614 350 ; 9 3,127 227 1,801 1,621 999 6,380 10 "' """ 11 Sheridan 450 ' 450 12 Sweetwater Uinta 13 14 459 1.070 INDIAN TERRITORY. [There is no county organization, but the territory is divided into nations and reservations.] The territory Cherokee nation.. Chickasaw nation . Choctaw nation . . Creek nation Seminole nation . . 8977, 973 289,917 322, 906 138, 492 125,612 101,016 $211,625 $35,430 40,975 48, 821 46, 085 46, 248 29,496 7,347 28, 083 $226 $4,500 $3,235 1,977 1,150 108 $.521,848 246,965 107, 403 63, 174 79 256 25,0.50 .$201,110 159,110 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. AND RECEIPTS, BY COUNTIES: 1902— Continued. 1147 "WISCONSIN— Continued. Payments on account oJ princi- pal of pub- lic del)t. RECEIPTS FROM GENERAL REVENUES. RECEIPTS FROM COMMERCIAL REVENUES. Receipts on account of princi- pal of pub- lic debt. Total. Taxes. Licenses. Fines and lorteits. Subventions and grants Irom other civil divisions. All other. Total. Interest. Ali other. General property taxes. Special prop- erty and business taxes. Poll taxes. Liquor licenses. All otlier licenses. For schools. For other purposes. $18,628 26,490 49,845 17,668 25,062 31,777 31,400 40,031 47,804 25,460 36,241 17,981 80,460 25, 227 39,708 58,640 76,049 84, 112 .66, 348 13, 698 563, 243 60,002 33,619 53,054 50,649 25,793 13,909 19, 126 24, 134 49,691 41,096 34, 467 22,832 72,284 30, 274 31,920 49, 922 33,160 40,443 . 28,365 28,807 38,059 22,904 46,082 23, 324 31,647 44, 633 44, 715 16,869 107,334 41,072 $18,622 26,093 49, 672 17,542 24,903 31,688 26, 721 39,978 47,675 25,040 36,241 17,901 80,265 25, 117 39,663 57,247 75,618 83,847 66,466 13,280 665, 779 58,942 33,584 63,018 60,416 25, 656 13,856 18,896 23,762 48,582 39, 578 34,305 22,749 68,434 29,051 31,789 46, 727 32, 416 40,176 26,345 28,720 37,849 22,876 46,8G5 22,979 31,457 43, 667 44, 621 16, 727 106,896 40,080 $6 $433 $433 22 3397 4 $25,666 80,000 23 140 $29 16 110 22,382 19,376 407 16,504 1,933 341 20,303 1,323 2,062 776 22,644 198 989 648 27,646 30,719 1,903 303 171,514 2,204 7.30 2,290 23,809 1,079 22,382 19, 375 363 24 25 $5,000 8,000 2,000 7,000 29 89 28 53 113 77 10 $44 26 136 16,369 1,078 8.56 8,000 ■W 4,661 28 341 10 Q7R 7,965 29 16 325 30 343 144 1, 179 539 1,523 151 1 624 791 ' 21.7.63 31 32 7,000 80 195 75 45 65 165 7,000 33 10 34 36 198 960 648 27,646 30,719 .573 35 1,331 29 36 414 914 249 266 29,940 37 19, 000 33,036 22, 626 $17 38 42,442 21, 626 39 38 86 44 759 33 1,420 40 241 4,071 937 31 272 41 3,393 7,407 113 164,107 2.091 221,686 42 7,500 94 35 36 92 29 19 69 143 29 43 210 '.520 44 2,290 22, 109 46 6,000 141 1,700 46 108 17 1,062 47 3,000 34 3,000 48 162 142 857 3,470 302 1,286 1,422 14,980 18,088 18, 832 19,957 10,931 423 1,068 10,293 856 ' 8,948 = 20, 326 1,642 9,848 284 15,069 3,366 4,083 254 30.644 2,366 290 116 264 3,180 186 1,022 1,422 14,696 17,770 18, 464 19,196 10, 667 423 999 10,002 644 8,732 20,269 1,324 9,848 284 15,069 3,280 4,083 229 30,136 2,013 49 97 252 1,503 50 1 61 4,000 6,000 5,000 14,000 6,000 3,000 6,000 1 15 62 97 65 2 284 318 378 761 264 53 81 64 $3,850 4,000 65 1,223 1 56 116 14 67 3,000 ■ 195 351 68 124 198 269 59 291 312 216 57 318 5,000 59 69 1 60 1,000 6,000 4,000 1 696 1,424 84 99 61 3 6,000 62 111 28 111 24 84 63 64 \ 106 321 106 891 65 16,700 5,000 12, 700 66 67 1 86 194 92 39 495 86 102, 700 10,000 68 69 1 50 133 378 26 508 353 70 22,000 71 196 119 16,000 71 72 "WYOMING. $157,578 $662,873 $467,754 $48, 912 $39, 320 $933 $2,996 $2,968 $63, 468 $53,468 $106,893 1 26,789 19,193 15, 941 6,000 10,724 8,391 7,400 32,007 3,875 12,236 13,022 56,503 47,366 68,802 18,691 31,296 40,602 26, 654 69, 981 27, 491 42, 226 54,439 62, 239 26,683 48, 812 38,820 45, 489 16,089 26,104 35, 606 23,094 64.935 23,687 34,224 60,195 37,540 24, 159 4,610 3,013 2,064 2,152 2,998 2,528 2,757 2,864 2,272 4,966 2,736 14,114 1,968 2,400 4,840 10,760 900 1,200 2,400 600 1,500 900 2,100 1,200 10, 220 300 55 206 231 206 270 984 38 56 140 626 130 40 520 462 193 230 10 3,403 9,315 6,578 2,167 2,471 1,831 1,607 10.289 2,568 4,419 2,1.38 5.053 2,639 3,403 9,316 5,578 2,157 2,471 1,831 1,607 10, 289 2,668 4,419 2,138 6,053 2,639 28,670 20,865 2,854 •> ? 100 «o, 30 146 86 36.5" . 97 4 5 6 42 396 106 731 268 800 60,681 g 9 10 14 3,109 13 2,000 169 INDIAiS^ TERRITORY. [Tiiere is no county organization, but the territory is divided into nations and reservations.] $1,100,177 $52,000 $51,915 $85 $2,360,808 $1,362,192 $998,616 $150,667 \ 875, 641 63,480 34, 777 74, 765 61,514 824,960 637,850 658,086 536,422 103,600 766, 129 341,977 51,924 98,662 103,500 68,821 195,873 506, 162 237,760 3,024 12,095 1,218 .50,782 1,133 50,782 85 3 86,387 49,060 Q . 1148 WEALTH, DEBT, AND TAXATION. Table ^13.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902. ALABAMA. Total. TEMPOS Of revenue for other civ AEY PAYMENTS. TEMPORARY RECEIPTS. COUNTY. s collected il divisions. For in- vestments purchased. Miscella- neous. Total. From revenues collected for other civil divisions. From in- vestments disposed of. Taxes. hcenses, etc. School subven- tions. General property taxes. Other taxes. Licenses, fines, etc. School subven- tions. neous. $2, 476, 764 22,380 28,507 37, 173 20,640 21,813 29,568 29,607 70,477 31,120 19,496 19,270 9,996 19,413 10,862 10,568 15,068 33,490 19,615 13, 152 23,767 17,337 22, 431 20,487 80,674 24,937 21, 124 36,649 40,306 14,606 12,863 16,082 21,739 21,053 28,113 31,234 405, 131 11,254 30,491 16, 136 38,406 27, 725 33,228 21,984 74,843 35,983 12,362 18,295 187,497 16,988 200, 119 37,828 26,128 16, 189 32,184 16, 243 20,633 22, .536 37,681 30, 720 55,218 24,-l.S4 47, 08.S 39, .327 15, 132 22, 765 7, 540 $2,475,516 $1,238 $2,638,279 $2,063,090 $179,267 $232, 560 $63,362 Autauga, 22,380 28,607 37, 173 20,640 21,813 29,549 29,693 70,473 31,086 19,496 19,270 9,996 19,413 10,862 10,568 15,068 33,478 19 615 13, 152 23,666 17,200 22, 431 20,487 80,674 24,937 21, 124 36,626 40,306 14,605 12,477 16,082 21,739 21,053 28, 113 31,234 405, 104 11,254 30,491 16, 136 38,364 27, 725 33,228 21,984 74,843 3.5,983 12,360 18,295 187,497 16,967 200, 119 37,638 26, 128 16, 149 32, 184 15, 243 20,633 22, 536 .37, 681 30, 544 .55,218 24, 484 47,088 ,39,327 15, 132 22, 766 7, .540 22,380 28,507 37, 173 20,599 21,813 29,533 29,592 75, 633 31,086 19,498 19, 270 9,996 19, 434 10,862 10,668 15,068 33,478 19,614 13, 152 23, 775 17, 200 22, 431 20,487 80,674 26,087 21, 124 36,626 40,306 14,605 12,905 16,332 21,739 21,063 28,113 31,339 406, 104 11,254 30,491 16, 136 38,364 27,725 33, 228 21,984 74,843 35, 983 12,350 18, 295 187, 497 16, 967 2.56,061 37,638 27, 706 16, 150 32, 184 15,243 20,633 22, 536 37,681 30, 544 56,218 24,484 47,088 39, 327 15,132 21,951 7, .540 20,863 25,687 31,231 18,289 18, 740 26,465 24,797 61,764 26,851 17, 748 17,173 8,663 17,287 8,639 9,107 11,909 26,312 17,589 10,502 17,845 12,991 17,071 16,678 67,284 21,461 18,271 33, 792 34,560 12, 146 10,525 11, 159 19,426 19,830 21,815 29, 112 304, 939 9,177 24,386 14, 576 33, 172 24,480 28,405 20,013 63,744 29,642 10,015 15, 181 164, 637 15,353 1.52,485 31,367 23,376 11,480 27,617 12,350 18,212 19,615 34,. 501 28, 463 47,696 19, 126 43, 430 32, 086 13,496 21,4.38 5,260 1,282 1,773 2,123 1,761 2,370 1,491 2,168 4,682 3,190 1,721 1,912 1,144 1,668 2,223 1,264 2,337 1,515 1,220 1,712 2, .562 2,008 2, 566 2,36} 3,298 3,038 2,057 2,052 3,262 1,681 1,452 2,147 636 936 3,964 2,072 32,066 1,526 3,914 1,282 2,4.59 1,885 1,706 1,429 3,8.59 1,846 1,883 2,636 8,268 745 245 1,047 3,819 549 703 1,.577 2,627 4,127 1,045 29 186 189 489 Baldwin Barbour Bibb Ttlmint Bullock. . 19 14 4 34 Butler 6,060 Chambers r.hiltnn 1 1 ] i Clay 207 822 6,661 805 938 3,259 2,201 2,794 1,548 10,092 438 796 782 2,484 778 .500 3,026 1,677 287 2,344 50 68, 109 .551 2,191 278 2,733 1,360 3, 117 542 7,240 4,495 4.52 578 14, 692 869 Coffee Colbert 12 Conecuh Coosa 101 137 109 Dale Dallas 150 23 Etowah 386 428 i Hale I 105 27 Lee 42 ! 12 Marshall Mobile 21 Montgomery 9,031 38.603 190 2,635 1,376 1,227 2, .538 2,721 799 2, 516 2,480 1,205 3,549 1,387 2,513 4,009 1,124 73 1,172 3,636 1,376 3,443 2,029 172 1,622 405 700 876 3,973 3,971 1,145 3,232 512 440 1,108 Perry 1,78 40 Pike St. Clair Shelby 176 1 Talladega 1 Walker j Washington '1 Winston j ARIZONA. The territnry. $654, 858 .$.508,618 1 $.14,894 1 .? 1,346 $658,391 $■152,631 S55,ilS7 $44,894 $4,879 1 .',0,.567 50, 187 15,717 31,487 .50, ,567 49,992 - 15,641 31,487 ■ IK 76 50,731 49, 992 15,611 31,487 .50, 567 49,992 15,641 31,487 164 Gila 1 Graham .:::::;::::: :::::::;::::i:;: i.;::; 1 No report. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1149 Table 32.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued. ARIZONA— Continuod. TEMPORARY PAYMENTS. TEMPORARY RECEIPT.S. COUNTY. Total. Of revenues collected lor other civil divisions. For in- vestments purchased. Miscella- neous. Total. From revenues collected for other civil divisions. From in- Miscella- neous. Taxes, licenses, etc. School subven- tions. General property taxes. Other taxes. Licenses, fines, etc. SI.') 948 vestments School disposed of. subven- tions. Maricopa S153, 132 16,321 S153, 132 16,321 12,865 43,098 17,882 16, 789 87, 118 14, 726 $164,224 17,188 13, 172 89,091 17,882 17, 139 87,118 14, 726 . $137, 184 16,321 12,865 43,098 17,882 15,789 47,079 14, 726 $1,092 867 Mohavo Navajo 12,865 89,067 17,882 15,789 87,118 14,726 307 Pima $44,894 $1,075 $44 894 1,099 Pinal j 1,350 Yavapai 40,039 "Vnmfl ARKANSAS. The state $1,746,712 $1,700,470 $46, 242 81,787,656 $1,584,357 $114,529 $88,769 30,894 17,223 6,592 32,477 14,863 11,381 7,631 24,997 25,242 23,508 16,744 5,899 9,638 16,866 19, 213 30,079 32, 634 24,287 14, 128 8,787 26,371 20,219 16,583 16,311 10,261 61,342 4,998 21,810 29,814 12, 334 10,621 33,016 8,190 31,112 77,863 16,872 12,849 24,471 20,469 14,927 15,996 19, 870 25,761 11,707 11,334 35,221 22, 212 24,271 4,872 14, 135 6,408 30,814 8,697 52,465 7,619 17,835 IS, 436 19, 275 21,828 i 216,439 ; 13, 127 23,253 12,172 12,278 9,407 1 21,798 17,014 6,592 32,477 14,853 10,498 7.531 24,997 26,242 23,465 16,744 5,899 9,638 16,866 18,060 30,079 32,634 22,029 14, 128 8,744 26,371 19,853 16,683 16,128 10, 261 61,342 4,998 21,810 29,814 12,334 10,431 31,611 7,468 28,562 77,853 15,872 ' 12,849 21,413 20, 469 14,927 14,375 19, 594 25,761 10,364 11,334 35, 221 22,212 23,150 4,326 14, 135 6,408 30,814 7,857 52, 465 6,222 17,819 15,436 19,276 17,120 214, 624 13, 127 22,085 12, 172 10,9.53 7,365 9,096 209 34,983 17,223 6,692 32,477 15,284 13,013 7,531 25,084 27, 742 25,890 16, 744 5,899 9,638 16,866 19,213 28,518 31,634 24, 287 14,128 9,159 26, 371 20, 229 16,583 16,311 11,508 61,342 6,128 22, 146 30,832 12,497 10, 541 33,045 8,190 31,112 78,235 15,872 12,849 24,471 20,469 14,927 16, 798 19,944 25,761 11, 707 11,334 35, 221 22,212 29,642 5,243 14,843 6,408 30, 814 8,597 55, 882 8,863 17, 819 15,989 19, 276 25,548 224,037 13,127 23,920 12,545 12, 278 9,575 22,057 17,014 6,692 32,477 14,853 10, 498 7,531 23,197 18, 942 23,466 16,744 5,899 9,638 16,866 18,060 28, 518 27,084 22,029 12,628 8,744 20,921 18,953 16,583 16,128 10,261 49, 142 4,998 22, 146 27,064 12,334 10,431 28,911 7,468 27,333 69,460 16,872 12, 849 21, 413 18,369 11,927 11,675 19, 594 25,761 10,354 11, 334 32, 721 19,212 21,650 3,726 14, 135 6,408 28,664 7,857 47,940 6,222 16,619 15,436 19,275 16, 520 192,924 11,877 21,135 12,172 10,953 7,355 l^.Q^fi Ashley 209 Baxter Benton Boone 431 Bradley 88* 2,515 Carroll 1,800 6,300 87 2,500 2 425 Clark 43 Clay Cleburne Cnlnmhifl. 1,153 1 153 Craighead 1 4,550 2,2.58 2,258 1,500 Dallas 43 415 Desha . ! 5,460 366 900 376 183 Fulton 1 247 Garland ! 12.200 . .. 1 130 2,750 163 90 1,405 722 2,560 Independence 2,700 1,434 722 1 i,229 8.775 2,650 3,058 3,058 2,100 3,000 2,700 1,621 276 2,423 350 1,3.53 1,353 1 Miller. 2,500 3,000 1,121 546 1..500 6,492 Montgomery ' 600 2,160 740 Phillips 4,, 525 3,417 2,641 Pike i,397 16 1,200 Polk 4,708 815 600 8,428 q 413 21,700 ] Randolph St Francis 1,250 950 1,168 1,836 373 1,325 2,062 Searey 1 2:220 1150 WEALTH, DEBT, AND TAXATION. Table 22.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES; 1902— Continued. ARKANSAS— Continued. TEMPORARY PAYMENTS. TEMPORARY RECEIPTS. COUNTY. Total. Of revenues collected for other civil divisions. For in- vestments purchased. Miscella- neous. Total. From revenues collected for other civil divisions. From in- vestments disposed of. Taxes, licenses, etc. School subven- tions. General property taxes. Other taxes. Licenses, fines, etc. School subven- tions. neous. Sebastian. ... • $84,834 $84,834 17,662 9,395 4,422 18,601 4,609 39, 196 25,909 17, 629 23,882 $84,834 17,662 9,395 4,749 18,601 8,617 39,622 25, 909 17,629 27,792 $70,434 15, 762 8,795 4,422 18, 601 4,609 39, 196 26,909 • 15,829 23,882 $14,400 1,800 600 Sevier 17.562 Sharp 9,396 4,749 18, 601 8,617 39,622 26,909 17,629 26, 166 Stone. $327 $327 4,008 426 4,008 Washington White 426 Woodruff 1,800 Yell 2,284 3,910 CALIFORNIA. 14,623,140 $4,477,628 $925 $144,687 $4,654,794 $3,607,346 $487,946 $627,610 • 1 $131,892 387,919 2,695 23,701 63, 846 30,222 86,138 69,544 387,622 2,695 23, 701 63, 846 30,222 20,946 69,166 397 404,912 2,581 27,023 63,766 30,222 90,744' 71,210 340, 781 1,217 23,009 51,465 23,276 21,627 62, 375 46,200 348 3,322 4,794 4,687 4,883 8,659 90 1,016 692 7,517 2,269 .312 170 1 18, 841 1 1 Butte 1 j 66, 192 378 63, 922 6 Del Norte ^ 1 Eldorado : 37,937 Fresno 238,440 Glenn 1 40,160 36, 637 238,440 40,160 1,300 36,739 238,999 39,902 16, 406 205, 470 36,846 2,842 26,032 2,442 18,491 7,937 614 1 i 660 ' Kern 91,784 38,966 12,744 47,382 595, 452 27,392 60,986 10,827 59,608 56,258 45, 411 6,081 81,666 78,725 32,002 78,488 36, .563 11,121 59,978 255, .307 2«, 652 87,381 96,662 91,784 35,630 12, 744 47,382 539,700 25,781 60,272 10, 827 59,608 56,2.58 46, 411 6,061 81,256 78, 726 32,002 78,488 a5,663 11,121 59,978 256, .307 28,662 86, 850 96,264 91,784 38,966 13, 871 48,542 662,272 25, 781 62,947 11,348 66,992 65,791 44,886 7,125 83, 148 61,700 31,046 78,022 38,788 11,508 57, 465 252, 601 30, 108 89,485 102,846 ■78,021 29,936 12, 744 13,979 451,551 21,660 56,366 9,443 61,625 48,562 12,718 5,061 69,727 43, 199 24,866 70, 378 27, 101 9,699 49, 336 127,235 23,077 74,993 71, 453 8,340 3,019 1,127 1,616 85,476 3,227 4,906 1,091 9,339 4,542 1,676 921 9,192 18,501 3,788 7,262 5,166 1,809 6,607 29, 111 2,767 10,997 21,257 5,423 6,011 3,336 31,936 1,971 894 1,013 23,274 Los Angeles 66, 752 1,611 713 . ' 2,675 621 293 6,028 2,154 30, 491 1,143 3,819 633 1 410 410 2,401 382 3,668 2,963 Riverside 1,522 96,255 4,193 3,157 8,567 71 338 1,669 631 129 169 San Joaquin San Luis Obispo 203, 886 56, 765 59,274 63,273 423, 421 64, 147 76,043 7,841 80,232 94, 090 103, 442 47, 762 82,913 64,380 12, 178 69,917 .3.5,475 41,452 157,854 22, 878 203,886 56, 009 .59,224 61,430 420,862 54, 147 76,043 7,841 80, 2.32 85,901 103, 442 47,762 82,913 .54,380 12, 178 69,917 203,886 67, 621 71, 182 69, 136 421,165 55,751 76, 317 7,746 89, 497 92,267 114,886 50,802 83, 195 54,309 11,894 64, 206 .30,292 41, 631 173, 237 22,667 119,079 46, 719 54,921 50, .571 389,366 42,778 35,053 6,731 30, 393 85,930 94,691 44, 894 79, 474 39,036 6,147 59,745 25,787 32,802 82, 033 20,114 16,704 6,003 12,382 6, 773 24, 689 12,973 7,675 1,301 5, 362 5,243 13,271 2,868 3,668 3,162 1,399 768 3,770 7,642 6,828 2,530 68,103 3,965 907 1,792 2,665 766 934 60 1,843 2,559 2,972 4,445 33,689 713 53,742 1,084 1,618 2,489 53 12, 111 6,348 3,703 569 465 86,376 23 8,189 6,406 661 .33,278 41,4.52 157, 854 22, 878 2,197 166 722 Yuba ...... 1 No report. ' Under city government. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1151 Table 22.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued. COLORADO. TEMPORARY PAYMENTS. TEMPORARY RECEIPTS. COUNTY. Total. Of revenues collected lor other civil divisions. For in- vestments purchased. Miscella- neous. Total. From revenues collected lor other civil divisions. From in- vestments disposed of. Miscella- neous. Taxes, licenses, etc. School subven- tions. General property taxes. Other taxes. Licenses, fines, etc. School subven- tions. The state .?3, 907, 044 $3,583,397 $17, 604 $306,043 $3,935,714 $3, 319, 742 $341,283 $274, 689 1,902,974 3,822 4,928 9,968 96,674 20,060 3,329 17,962 16,046 6,048 5,578 15,037 : 1,761,820 3,822 4,928 8,284 82, 469 19,965 3,329 17,962 15, 820 6,048 5,574 14,717 141,154 1,937,579 4,565 4,928 10,859 97,920 20,618 3,185 18,026 16, 539 6,039 5,946 15,087 1,520,148 4,214 4,928 8,532 78,684 19,272 3,126 17,804 15,083 6,530 6,426 14,489 274,009 361 143, 422 Archuleta Baca Bent 1,684 14,105 95 521 2,977 925 59 222 1, 466 509 520 598 1,806 Boulder 16, 259 Chaffee 321 Clear Creek Coneios 226 Costilla. 4 320 .' Delta Denver * 2,193 17, 129 8,278 348, 747 10,636 66,052 18,955 10,024 1,947 19,640 5,163 14,642 33, 120 6,129 3,785 35,607 79,209 50,949 70, 168 9,297 28,638 43,820 9,831 .3,934 15438 19, 3.32 37,917 10,771 10,741 4,566 15,279 16,894 368, 706 6,752 17,068 13,297 12,091 6,647 13,411 6,564 6,7.52 214,006 7,262 92,208 11,. 554 2,193 17, 129 8,278 331,533 10,636 65,792 17, 816 10,000 1,947 19,540 5,163 14,376 32,730 6,129 3,785 32,204 73, 746 50,949 63, 131 9,297 28,638 42,924 3,149 3,706 15,074 18,078 37, 796 10,713 10, 708 4,566 15,243 16,855 303,585 6,585 15,683 13,297 11,992 6,647 13,411 6,509 6,686 162, 243 7,262 92,208 8,737 2,576 17,289 9,204 341,389 10, 744 71,329 21,756 11,220 2,082 23,138 5,119 15,034 31,908 9,334 4,194 43,630 79, 327 50, 644 69,895 9,297 28,677 47,097 4,696 3,994 14,584 19,247 40, 178 12,927 10, 433 3,850 15, 762 18, 680 341,401 6,772 17,378 14,632 12,640 7,170 18, 467 6,699 6,738 204,922 7,649 92, 104 9,127 2,218 16,839 8,401 321,0,30 10,569 69,536 18,989 11,036 1,867 22,766 4,013 13, 872 30,923 9,189 3,969 28, 743 72,704 49,388 62,056 9,140 28,242 46, 190 4,630 3,523 13,998 17,594 36,572 11,775 10,097 2,828 14, 125 17,225 305, 484 6,307 16, 370 13,641 11,174 6,525 15,065 6,334 6,156 158,844 7,413 90,219 ■7,927 368 380 70 Eagle El Paso 803 3,833 175 1,793 2,634 160 80 372 1,106 1,162 928 145 22a 5,361 869 1,256 3,114 167 335 17,214 16, .526 Elbert 260 1,139 24 Garfield 133 24 Grand 135 Gunnison 266 390 67 Kit Carson La Plata 3,403 5,463 ■ ■ 9,426 Lake 5,764 7,027 ■ 4,726 896 6, 682 228 64 1,254 121 58 33 1,907 66 471 586 621 3,493 1,0.30 .3.36 j 1 1,132 1,113 122 Ouray Park Phillips 241 1 781 Pitkin 36 39 66, 121 167 1,385 860 1,272 1 777 83 10,642 ! ! ' 25,275 292 173 554 1 ' 1,454 970 : 1 11 99 1,466 645 2,421 , 981 45 66 51,762 28.5 ' ' SO 582 • 3,084 136 42,994 Washington Weld l,8a5 ■ 2,817 145 1,055 C'ONNECTICtlT. The state. Fairfield... Hartford.. Litchfield.. Middlesex. New Haven . . New London . Tolland Windham .$780, 371 238, .358 147, 171 15, 204 20, 277 .359, 361 8780, 371 238,358 147, 171 15,204 20,277 359, 361 $781,310 2.39, 297 147, 171 15,204 20,277 359, 361 $780, 371 238, 358 147,171 15,204 20, 277 359, 361 1 Under city government. 1152 WEALTH, DEBT, AND TAXATION. Table 22. -COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued. BBLAWARE. TEMPORARY PAYMENTS. TEMPORARY RECEIPTS. COUNTY. Total. 01 revenues collected for other civil divisions. Tor in- vestments purchased. Miscella- neous. Total. rrom revenues collected for other civil divisions. From in- vestments disposed of. MisceUa- neous. Taxes, licenses, etc. Scliool subven- tions. General other Licenses, fines, etc. School subven- tions. Tbe state. $51,819 132,768 819,051 862,676 S32 768 1 S19,908 Kent 11, 143 40,657 19 11,143 7,889 19 Newcastle. 32, 768 52,676 3'' 768 i 19,908 1 DISTRICT OF COLUMBIA. [No county organization.] FLORIDA. S855, 388 S863,469 $1,919 $882,852 $692,730 $42 8182, 884 83,000 $4,196 Alachua 28,867 4,636 11,081 33,293 4,299 7,887 10,026 17,211 36,080 22,269 102,778 52, 391 10,783 7,677 8,014 6,102 88,636 4,043 13,071 9,723 3,896 15,837 18,830 14,765 8,680 5, 175 11,085 13,625 36,501 26,798 17,491 29,927 18,341 9,085 24,891 20,077 21,010 11,004 10,697 10, .5.52 5,657 20,774 3,799 9,147 8,878 28,867 4,635 11,081 33,293 4,299 7,887 10,026 17,211 36,080 22,269 102, 778 52,391 10,783 7,677 8,014 6,102 88,636 4,043 13,071 9,723 3,896 15,837 18,830 14,765 8,680 3,256 11,085 13,625 36, .501 26, 798 17,491 29,927 18,341 9,085 24, 891 20, 077 21,010 11,004 10,697 10,552 5,657 20, 774 3,799 9,147 8,878 28,026 4,457 12,792 44, 794 4,299 7,887 10,026 17,211 36,080 23, 192 108, 187 46, 349 10, 783 7,677 8,706 6,102 88,636 4,043 13,071 9,723 3,896 18,837 20,703 14, 765 10,980 3,742 11,085 17,229 38, 099 26,798 18,276 29, 927 18,341 9,467 24,891 20, 202 21,010 11,004 10,847 12, 468 5,667 20,774 3,799 9,147 8,878 22,533 4,343 11,686 41,433 4,154 7,470 9,282 13,027 26,695 21,548 61,843 28,801 7,297 5,559 8,055 5,940 58, 110 3,729 10, 161 8,141 3,773 15,207 19,187 11,479 10,553 3,151 8,697 16,506 32, 438 12,936 13,316 28,608 16,542 8,845 23,873 15,882 14,692 9,663 10,625 11,401 5,500 19, 636 3,646 8,612 8,455 5,493 114 1,106 3,361 145 417 744 4,184 9,485 720 46,344 17,548 3,486 2,118 651 162 30,526 314 2,910 1,582 123 630 834 3,286 427 106 2,388 723 4,063 13, 820 4,959 1,419 1,799 240 1,018 Baker [ Brevard ' ' Clay- ' Dade De Soto 924 3,000 Lee 682 1,919 485 1 598 42 382 Polk 4,195 6,318 St Tohn 1,441 222 1,057 157 Volusia 1,138 153 535 423 Walton Washington GEORGIA. The State $2,683,592 1 82,679,876 $3,716 82,605,595 82,123,974 $273,532 8203,342 1 $4, 747 Appling 9,959 4,284 12,915 6,787 23, .542 20,667 111,876 17,590 4,268 18,095 18,030 9,938 6,770 5, 779 9, 185 23, 608 5, 420 2,426 312,807 3,6.57 9,9.59 4,284 12,916 6,787 23,542 20,667 111,876 17,690 4,268 18,096 18,630 9,938 6,770 5,779 9, 185 23, 608 5,420 2,420 9,958 4,284 12,916 6,787 23,542 20, 667 112,897 17, .590 4,268 18, 096 18,630 9,938 6,770 6, 779 9,185 23,608 5,439 2,426 233,732 3,657 8,080 2,900 9,250 6,340 19, 462 17,348 87,092 15, 465 3,438 15,228 16, 461 8,240 5,390 4,786 7,800 19,237 4,639 2,066 168,088 2,879 1,684 797 1,878 1,402 3,500 2,818 3,562 1,832 830 2,782 2,896 1,685 1,084 984 1,?36 4,011 772 360 6,816 769 194 587 1,787 45 580 501 21,222 293 Bibb 1,021 86 283 113 296 9 49 360 9 i ; Butts t 19 312,807 3,657 5,S,S28 9 Chattahoochee 1 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1153 Table 22.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY C(JUNTIES: 1902— Continued. GEORGIA— Continued. Chattooga. Cherokee . . , Clarke Clay Clayton Clinch Cobb Coflee Colquitt . . Columbia. Coweta . . . Crawford . Dade Dawson . . Decatur. . Dekalb Dodge Dooly Dougherty . Douglas Early Echols Eflingham . Elbert Emanuel . . Fannin . . . Fayette . . Floyd Forsyth. . Franklin . Fulton... Gilmer. . . Glascock . Glynn Gordon .. . Greene Gwinnett . . . Habersham. Hall Hancock Haralson . Harris Hart Heard Henry Houston . Irwin Jackson . . Jasper — Jefferson . Johnson . J" ones Laurens . Lee Liberty.. Lincoln... Lowndes . . Lirmpkin . McDuffie.. Mcintosh. Macon Madison. . . . Marion Meriwether . Miller Milton Mitchell Monroe Montgomery . Morgan Murray Muscogee . . . Newton Oconee Oglethorpe. Paulding. Pickens. . . Pierce Pike Polk TEMPORARY PAYMENTS. Total. 813,629 14,025 39,870 5,876 8,813 5,217 30, 209 15,310 14, 444 5,531 27, 752 6,252 4,477 3,623 29,489 30, 136 11,152 23,243 25, 762 7,244 13,376 2,419 7,240 15, 103 15, 761 6,071 6,734 52,975 8,652 12,909 321,897 5, 158 3,123 29,503 13,657 10,391 21,836 10, 756 24,221 11,884 9,706 11,328 9,755 6,764 15,069 17,751 16, 867 20, 814 11,083 15,575 7,371 7,287 21,429 8,769 8,092 4,626 28,440 5,845 8,020 5,816 14,096 ■ 8, 195 7,210 13,504 6,090 5,469 14,314 15,051 13,982 16,2.59 6,902 85,863 18, .531 8,831 10,068 6,887 9,422 16,559 20,502 Of revenues collected for other civil divisions. Taxes, licenses, etc. 113,629 14,025 39,870 5,876 8,813 5,217 30,209 15,310 14, 444 5,531 27, 752 6,252 4,477 3,623 29,459 30, 136 11,152 23, 243 25,762 7,244 13,376 2,419 7,240 15, 103 15, 761 6,071 6,734 52,975 8,652 12,909 321,897 5,158 3,123 29, 503 13,657 10, 391 21, 836 10, 756 24,221 11,884 9,706 11, 328 9,755 6,764 15,069 17, 751 16,867 20, 814 11,083 15,575 7,371 7,287 21,429 8,769 8,092 4,626 28, 440 5,845 8,020 5,816 14,096 8,195 7,210 13,504 6,090 5,469 14,314 15,051 13,982 16,259 6,902 8.5,863 18,5,31 6,801 9,960 10,068 6,887 9,422 16,. 559 20,502 School subven- tions. For in- vestments purchased. Miscella- neous. 82,0.30 Total. 813,629 14,025 39,870 5,876 8,813 5,218 30,209 15,310 14, 443 5,530 27, 798 6,252 4,476 3,623 29, 460 33,774 11, 152 23,242 25, 762 7,244 13, 377 2,419 7,241 15, 103 15, 761 6,071 6,734 52, 975 8,651 12,909 321, 897 5,158 3,122 29, ,503 13, 657 10, 391 21,837 10, 756 24,221 11,883 9,706 11,327 9, 755 6,764 15, 069 17, 751 16, 867 20,813 11,083 15, 575 7,371 7,287 21,4,30 8,769 8,092 4,625 28,440 5,845 8,021 5,816 14,096 8,195 7,210 13,503 6,090 5,469 14,314 15,051 13,981 16,259 6,902 85,863 18,531 6,800 9,960 10,068 6,886 9,423 16,660 20,501 TEMPORARY RECEIPTg. From revenues collected for other civil divisions. General property taxes. 276, 3 2 21 11 Other taxes. 81,876 2,160 1,987 1,389 1,447 2,900 2,505 1,900 1,004 3,503 1,256 564 ,523 3,684 1,170 1,788 3,320 1,004 1,300 1,820 399 1,068 2,533 2,669 1,536 1,417 3,278 1,644 2,600 16,092 1,374 696 1,922 2,018 1,518 3,706 1,988 2,763 1,700 1,693 2,296 1,895 1,678 2,502 3,127 2,182 3,489 2,322 2,167 1,407 1,542 3,783 1,5.35 1,224 1,013 2,175 1,009 1,180 413 1,600 2,093 1,125 2,524 779 1,061 1,951 2,145 2,4,38 1,769 1,300 3,470 2,. 570 1,309 1,503 3,018 1,2.38 1,1,58 2,363 2,384 Licenses, fines, etc. S3I8 238 2,630 72 63 243 443 18 491 23 3,473 176 131 438 5,629 27 391 173 270 72 4,219 76 9 29,555 9 45 6,427 162 81 140 School subven- tions. From in- vestments disposed of. 379 58 49 4 58 18 71 176 2,312 193 76 108 185 399 45 149 1,834 1,651 81 32 381 323 207 216 532 8,646 139 18 99 1,343 72 1,557 207 Miscella- neous. 83,637 932—07- -73 1154 WEALTH, DEBT, AND TAXATION. Table 22.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued. GEORGIA— Continued. TEMPORARY PAYMENTS. TEMPORARY RECEIPTS. COTINTY. Total. Of revenues collected for other civil divisions. For in- vestments purchased. Miscella- neous. Total. From revenues collected for other civil divisions. From in- vestments disposed of. Miscella- neous. Taxes, licenses, etc. School subven- tions. General property taxes. Other taxes. Licenses, fines, etc. School subven- tions. PulasM $15,615 11,167 3,379 3,582 12,997 142,844 8,126 4,894 11,314 23,274 11,767 29,149 7,155 5,307 22,762 5,939 7,818 16,455 28,347 2,528 25,482 4,229 4,078 11,410 15,111 19,075 17,022 9,439 23,290 9,309 5,426 4,134 18,494 10,743 17,326 7,400 15,210 $15,615 11,167 3,379 3,582 12,997 14^,844 8,126 4,894 11,314 23,274 11,767 29,149 7,155 6,307 22,762 5,939 7,818 16,456 28,347 2,528 25,482 4,229 4,078 11,410 15,111 19,075 17,022 7,753 23,290 9,309 5,426 4,134 18, 494 10,743 17,326 7,400 15,210 $15,615 11,167 3,379 3,582 12,998 142,844 8,127 4,894 11,324 23,274 11,767 29,148 7,156 5,307 22,762 5,940 7,818 16,455 28,347 2,528 25,483 4,229 4,079 11,410 15,111 19,076 17,022 7,753 23,290 9,309 5,486 4,134 18, 494 10,743 17,327 7,400 16,210 $12,766 10,085 2,588 2,277 10,834 119,564 6,822 4,029 8,262 19,292 9,618 25,798 5,600 3,388 19,075 4,790 6,467 13,514 23,928 1,793 21.5.52 2; 847 2,961 9,120 12,600 16,031 15,214 6,563 19,729 8,024 3,961 3,227 16,314 7,663 14;241 5,833 12,736 $1,869 996 406 1,287 1,930 3,446 1,129 856 2,813 1,593 2,036 2,671 1,448 943 3,570 1,150 1,315 2,2&5 3,642 735 2,240 1.006 1,118 1,510 2,439 2,949 1,453 1,033 3,386 1,258 893 898 1,950 1,520 2,775 1,567 2,402 $990 86 385 18 234 19,834 176 9 239 2,389 113 679' 108 976 117 Putnana Quitman Eabun Randolph RinhTnoTirl Rockdale Schley Screven $10 Spalding Sumter Talbot . Tattnall ' Taylor Telfair 36 676 777 1 Terrell Troup 1,691 376 Twiggs Union 780 Walker 72 Walton 95 355 157 175 27 572 9 Ware $1,686 Webster 60 White Whitfield 230 1,660 311 Wilcox . WUkes Wilkinson.. . . Worth 72 The state . . . $980,137 $967,048 $208 $12,881 $995,371 $414,786 i$182 $570,811 $9,592 Ada 101,446 38,816 9,399 42,741 17,415 188,478 50,015 10,8.39 - 7,127 12,023 25,854 27,702 31,3.56 181 482 9,954 9,021 24,063 16,971 10,137 142,746 22, .552 101,446 38,816 9,399 39,391 17,416 188,478 92,689 49,242 10, .504 40,568 15,163 188, 468 61,101 9,629 7,407 11,189 27,362 21,071 41,625 175,430 15,787 9,260 25, 1.52 16,972 10, .512 144,2.39 22,001 75,311 38,654 8,316 29,813 12,825 4,342 38,001 8,527 5,364 9,398 18,619 21,071 29,949 25,382 6,640 7,211 21,203 14,031 8,440 15,478 16,211 17,378 10,588 2,188 10,756 2,3.38 184,126 22,918 1,102 2,043 1,791 8,743 Bear Lake 3,350 Blaine Canyon .50,015 182 10,839 7,127 12,023 25,8.54 21,071 31,3.56 178,582 9,746 9,021 24,063 16,971 10, 1.37 142,746 22,. 5.52 Custer Fremont . . * ■ 6,631 Kootenai 11,676 146,968 3,200 2,049 3,384 2,941 2,072 128,761 6,790 1 2,900 3,080 5,947 Lemhi 208 565 Oneida 1 Shoshone ILLINOIS. The state $44,298,465 Adams 508,289 Alexander 127, 547 Bond 76,085 Boone 136,022 Brown I .55,891 Bureau 336,430 Calhoun 23,067 Carroll --- 152,.340 Cass - 107,2.52 Champaign 466,925 543,352,536 495,912 124, 322 72,483 133,910 ,54,440 328,769 21,814 149,761 104,793 4.57,777 $920,618 11,999 3,225 2,567 2,112 1,334 7,661 1,222 2,579 2,339 9,148 $3,679 .521,733 $44,356,582 378 510,240 127,. 592 75,427 136,022 56,034 336,430 23,360 153, 740 107,375 467,350 1 Special assessment. $43,202,885 $20,301 $86,814 $928,724 $6,629 ! .5111,229 124, 322 71,203 133,910 53,408 328,769 21,,SI4 149,761 104,793 457,777 3,065 "i;286" 12,347 i ! 9,571 3,270 2,567 ' 65 , 3i2 2,112 - 1,334' I 259 1 7,661 ' 1,223 [ 318 , ' "k 2,579 1,400 2,582 1 1 9, 148 425 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1155 Table 22.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— C'ontinupd. ILLINOIS— Continued. TEMPORARY PAYMENTS. TEMPORARY RECEIPTS. COUNTY. Total. Of revenues collected for other civil divisions. For in- vestments purchased. Miscella- neous. Total. From revenues collected for other civil divisions. From in- vestments disposed of. Miscella- neous. Taxes. licenses, etc. School subven- tions. General property [taxes. Other taxes. Licenses, fines, etc. $2,099 1,903 1,627 2,372 School subven- tions. $6,281 4,382 3,694 3,760 6,344 380,237 3,467 2,663 5,091 2,864 3,011 4,967 4,902 1,652 3,932 5,804 3,083 3,961 8,926 3,0.56 4,232 4, 457 4,056 6,381 1,188 1,573 7,148 7,639 7,170 4,195 5,446 2,251 3,842 3,269 14,915 7,943 1,200 Christian $256,736 108,133 79,549 82,531 288,872 23,176,022 79,509 70,240 285,553 152,950 164,578 257,627 239,109 38,269 91,631 122,211 182,667 52,831 297,894 69,745 140,898 162, 100 67,269 216,276 11,593 80,116 326,663 321,688 145,665 70,342 93, 707 77,374 160,770 42,764 726,238 290,960 105,363 365,820 361,629 727,424 65,370 275,653 360,849 241,550 188,845 218,630 541,126 389,760 223, 198 393,603 130,844 131,238 136,844 44,022 92, 122 151,090 54, 498 181,788 260, 193 110,482 278,432 955, 152 68,920 176,628 189,957 28, .367 39,932 34,658 98, 107 66,299 462,602 694, 454 69,144 676,548 87,535 59,902 206,508 104,557 271,5.57 263, 359 $249, 139 103,776 75,821 78,771 282,628 22,795,785 76,042 67,642 281,025 150,086 161,567 252,780 234,267 36,467 87,685 116,407 17»,584 48,870 289,041 56,644 136,583 167,699 63, 175 210,662 10,429 78,543 319,571 314,049 138,523 66,034 88,124 75, 136 156,928 39,486 711,891 283,099 104, 163 368,322 355,909 709,184 62,335 258,288 352,439 236,510 184,334 213, 479 528,565 ■381,666 214,730 378,710 124,800 129,005 134,286 41,641 89,803 147,928 52,282 176,180 253,661 107,940 273,755 938,666 64,701 174,041 184, 145 25,686 37,032 34, 475 93,044 63,291 453,615 676,335 64,323 661,724 84,801 68,446 199,390 102,912 266,858 2.56,600 $6, 120 4,367 3,678 3,760 6,344 380,237 3,467 2,598 4,528 2,864 3,011 4,847 4,842 1,652 3,846 5,804 3,083 3,961 8,863 3,053 4,179 4,401 4,031 5,381 1,164 1,.573 7,092 7,639 7,043 4,195 5, 375 2,238 3,842 3,269 14,347 7,861 1,200 7,393 5,609 18,240 2,845 4,575 8,410 5,040 4,511 4,819 12,. 560 8,094 8,453 13, 468 6,021 2,231 2,568 2,381 2,319 3,162 2,216 5,. 597 5,748 2,432 4,671 16,486 3,729 2,587 5,775 2,682 2,900 .58 6,057 2,960 9,087 18,101 4,490 13,646 2,734 1,456 6,876 1,645 5,699 6,088 $477 $256, 420 108,234 79,515 82,. 537 288,902 23,202,748 79,509 70,306 286,116 153,1.50 164,885 257,821 239,730 38, 119 91,646 122,389 182,627 52,831 298,057 60,619 141,358 162,215 67,. 504 217,324 11,617 80, 116 327,351 322, 138 146,272 70,229 93,570 77,393 161,488 42,754 726,878 291,042 105,425 366,904 364,284 727,573 65,179 277,033 360,906 • 241,683 189,183 219,617 541,662 390, 171 222,827 392,470 130,820 131,265 136,844 44,024 93,480 151,090 .54,. 522 182, 403 259,721 111,143 278, 426 956, 162 68, 729 177,249 189,974 28,331 39,972 34,6.33 98,602 66,296 465,. SOO 700,.S.-.9 68,898 677,553 87,. 543 59,928 206,226 104,670 271,. 5.57 263,623 $240,761 101,873 74, 194 76,400 282,528 22,814,414 76,042 66,213 281,025 1.50,086 150,261 252,864 215,602 36,467 86,567 113,724 179,644 47,353 286,637 .56,644 135, 140 157,758 61,497 207,437 10,429 78,. 543 317, 152 314,049 136,735 64, 458 85,981 74,213 156,928 39,485 711,963 283,099 104,225 3.53,774 3.55,909 709,234 62,323 258,288 352,439 236,510 181,611 213,479 628,665 381,666 209,815 374,277 122,608 129,005 134,286 41,641 89,803 146,090 .52,282 172,752 249,966 107,122 273,755 938,666 64,701 $3,693 26 .S2,586 Clark S50 Clay $50 Clinton 5 Coles 30 Cook 8,097 Crawford 1,430 Dekalb Dewitt 200 10,756 Douglas 857 Edgar 10 1,877 17, 349 150 2,118 2,683 28 Fayette 178 Ford Frn-nklin 1,517 3,564 919 1,063 i Fulton 30 Gallatin 49 136 344 579 Grundy 63 232 1,677 2,761 274 1,076 669 Hardin 2,418 .. 633 450 579 99 1,788 1,.576 2,143 847 113 208 76 6 718 Kendall 106 111 3,117 1,430 7,478 1,105 2.266 6,609 18,339 2,845 4,675 8, 466 fi,173 4,744 4,819 13,097 8,094 8,4.53 13, 468 6,021 2,260 2,558 2,383 500 Lasalle 190 11 i Lee 12, 790 14,070 McDonougii 1,857 30 941 332 1,319 411 15 1,425 394 391 3,517 2,. 566 2,191 648 1,768 23 2,368 1,309 1,838 3,162 I 2,240 5,597 5,903 2,490 4,671 16,486 3,729 Montgomery 2 784 110 2,579 1.475 2,570 1,282 714 817 6 Peoria 499 19 •5,80 Piatt 174 461 2,,")X7 ■ 201 i 37 99 158,0.50 26,686 37,032 34,475 93,044 62,117 453,515 672,994 64,323 647,. 329 .83,074 .56,728 196,460 102,065 2,428 23,721 63 2,. 582 2,940 68 126 6 48 6, 136 ' 422 1,173 3,006 10,1.54 Rock Island . 2 131 18 129 1,178 3,341 1S,2,S0 6,244 202 4,575 6,771 3, .533 1,728 13,841 2,741 6,079 1,718 1,482 6,715 1,6,50 5,699 Shelby 242 2,930 847 121 108 265,858 2.56,-500 Tazewell 771 6,203 920 1156 WEALTH, DEBT, AND TAXATION. Table 22.-^C0UNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES; 1902— Continued. ILLINOIS— Continued. TEMPORARY PAYMENTS. TEMPORARY RECEIPTS. COUNTY. Total. Of revenues collected lor other civil divisions. For in- vestments purchased. Miscella- neous. Total. From revenues collected for other civil divisions. From in- vestments disposed of. Miscella- neous Taxes, licenses, etc. School subven- tions. General property taxes Other taxes. Licenses, fines, etc. School subven- tions. Union $66,. 523 513,060 66,347 217,886 69,903 87,976 104,736 300,253 666,969 84,326 396,590 152,614 $62,104 498,508 64,216 214,401 66,321 81,975 97,638 294,205 641,334 78,511 387,962 148,822 $4,419 12,862 2,131 3,486 3,582 6,965 6,277 6,048 )5,605 5,804 7,428 3,692 $66,626 511,360 66,347 218,801 70,044 87,943 102,815 300,272 656,965 84, 436 396,290 152,555 $62,104 498,608 .54,216 213,011 66,321 80,051 97,638 294,205 641,334 78,611 387,962 148,822 $4,447 12,852 2,131 3,550 3,582 .5,965 5,277 6,067 16,631 S75 Vermilion $1,700 Wabash Warren $1,390 860 49 Washington $92 Wayne $35 1,408 i,924 3 White 613 Whiteside WiU 30 Wiliiamson 11 6,804 8,328 3,733 120 Winnehftpn . 200 Woodford IXBIAN TERRITORY. [For temporary payments and receipts of the various Indian nations, see end of this table, page 1186.] INDIANA. The state Adams Allen Bartholomew.. Benton Blackford Boone Brown Carroll Cass Clark Clay Clinton Cravrford Daviess Dearborn Decatur Dekalb Delaware Dubois Elkhart Fayette Floyd Fountain Franklin Fulton Gibson Grant Greene Hamilton Hancock Harrison Hendricks Henry Howard Huntington Jackson Jasper Jay Jenerson Jennings Johnson Knox Kosciusko Lagrange Lake Laporte Lawrence Madison Marion Marshall Martin Miami Monroe Montgomery . . . Morgan $18,376,733 163,608 733,471 178,293 207,039 151,421 186,236 40,699 183,928 196,591 175,615 176,490 218,919 52,366 176,976 150,805 164,642 242,624 352,921 108,053 334,393 92,444 126,089 225,695 130,948 190,614 221,707 332,023 166,477 227,337 177,514 118,732 167,617 256,987 196,605 214,3.39 147,680 1.59, 197 200,682 125,799 103,636 87,759 225,723 287,309 136,886 378,077 390,233 132,161 446,978 8.53,450 232,839 73,725 277,956 1.50,643 182,. 5.32 190,399 $14,617,260 121,636 624,603 146,060 167,967 126,003 138,727 27,636 133, 158 149,452 141,901 129,301 167,494 33,397 125,005 120,096 129,181 198,232 291, 173 75,301 263,123 74,546 90, .567 190,876 98,398 142,930 179,460 2.53,366 119,400 176,086 143,928 71,834 144,368 206,404 1.53,706 167,928 112,601 126,000 144, 192 91,194 85, .354 67,023 167,073 230, 131 115,267 304,299 .3.50,738 107,844 364,609 697,214 183,. 570 .56,202 210,072 114,073 1.52,022 161,092 $2,336,872 15, 123 73,133 22,691 13,187 13,783 25,617 9,389 20,366 37,207 26,239 31,323 24,804 14,788 28,838 20,676 20, 176 26,043 40,514 21,682 66,960 10,306 26,267 21,439 16,397 16,210 28,377 62,814 28,177 25,871 20,036 21,616 19,649 27,043 25,0.37 26,446 19,. 594 22,939 24, 169 22,563 13,231 16,811 31,834 26,658 13,919 35,478 34,470 11,693 .55,. 500 133,986 28,644 14, .573 26,394 19,494 23,7.36 17,590 $1,479,118 16,750 27,126 9,095 26,895 11,636 21,310 3,575 29,035 8,625 7,375 14,235 26,676 4,171 23,133 9,965 16,28.5 18,349 21,234 11,070 24,310 7,350 8,265 12,738 16,065 31,200 13,870 26, 720 18,900 19,586 13, .5.50 25,282 3,600 22,528 17,540 19,966 15,585 9,704 32,321 11,924 5,050 3,925 26,816 30,520 7,699 38,300 5,025 12,714 22,216 22,2.50 20,626 2,960 41,490 13,820 4,9.50 10,410 $43,483 $19,046,004 1,610 447 682 1,379 1,307 631 945 243 88 274 123 12 323 554 'iis' 3,664 3,2.56 1,824 1,.307 201 735 2oo: 182' 125 192, 41 i9o: 255 177; 176 219 55 186 152 176 235 365 113 338! 95 127 230; 131 173 247 340: 178; 244, 201 120 184; 270 204: 230, 142 183 210 139 155 235 278 146 443 283 104; 469' 865 239 1.56, 260: 178: $14,048,549 164,949 605, 123 145,942 156,010 95,979 132,732 24,937 133,057 200,189 132,999 120,774 156,330 31,076 123, 143 103,824 125,916 180,687 282, 474 68, 122 238,954 67,972 85,967 178,286 91,296 137,657 194,691 238,227 118,441 178, 430 158,244 63,366 138,041 199,894 151,342 162, 405 96,839 146,309 143,943 92,729 69,560 120,611 158,271 217,696 116,809 383,895 227,688 81,868 369,018 594,064 165,097 .52,099 209,893 110,654 186,848 140,352 $424,692 3,827 11,750 4,449 1,993 2,891 8,440 1,394 2,966 3,646 3,828 2,913 5,758 1,781 4,374 3,070 3,146 2,628 11,827 4,017 11,704 1,397 966 8,060 2,478 2,6.59 7,496 7,864 3,646 11,890 4,622 4,204 5,396' 6,164 4,235 6,145 4,376 2,501 7,599 2,530 2,523 3,530 4,000 6,223 2,063 4,647 4,398 2,227 12,530 35,872 7,618 2,409 6,526 3,172 5,628 4,451 $438,802 I $2,351,014 3,791 11,394 5,052 2,497 2,026 6,269 1,737 3,528 5,067 5,074 6,124 5,440 2,470 6,626 6,662 6,446 4,228 6,649 3,162 10,813 1,830 3,625 4,545 4,160 2,688 4,992 7,276 7,080 6,233 3,212 4,266 3,342 6,800 5,751 6,021 6,869 2,125 3,540 6,822 3,150 4,093 6,973 3,759 3,676 3,801 3,879 3,849 6,652 21,474 4,180 994 4,489 3,434 3,417 3,846 16,330 70,298 22,691 13, 186 12,964 26,617 9,389 20,686 26,422 26,2.39 31,323 24,804 14,788 28,838 20,676 20,076 26,022 40,130 21,682 49,716 10,306 26,267 21,439 16,398 16,210 28,378 52,814 28,177 26,857 21,119 21,616 19,405 27,043 25,037 26,446 19,594 22,939 33,693 22,663 13,231 16,811 31,834 26,668 13,819 36,478 34,470 11,593 55,. 500 133,986 42,288 14,573 26,394 19,493 23,7.36 17,690 $1,565,530 i $217,417 9,142 17,849 3,735 29,047 19,575 8,495 14,962 23,699 5,368 23,327 18,798 21, 104 15,760 20,739 16,312 23,994 11,665 9,881 16,536 16,642 13,419 10,921 29,931 19,892 19,296 13,040 26,023 17,858 28,978 16,024 22,668 14,972 9,617 20,781 9,994 8,676 32,239 22,776 9,. 563 14,660 11,866 3,698 21,494 67,076 19,406 9,445 42,066 40, .375 10,090 908 12,830 1,469 9,656 2,281 1,548 265 867 1,694 1,001 1,248 3,611 442 1,115 727 1,020 5,839 3,434 1,134 3,038 2,138 839 1,592 789 907 1,418 4,061 1,278 3,438 938 728 940 1,841 2,594 6,880 763 1,029 16,708 457 1,862 1,733 1,261 596 1,281 926 1,144 14,337 13,407 826 650 1,505 18,609 1,733 2,466 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1157 Table 22.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued. INDIAXA-Continued. Newton Noble Ohio Orange Owen Parke Perry Pike Porter Posey Pulasld Putnam Randolph . . . Eipley Rush St. Joseph . . Scott Shelby Spencer Starke Steuben Sullivan Switzerland . Tippecanoe . Tipton Union Vanderburg . Vermilion . . . Vigo Wabash Warren Warrick Washington Wayne Wells White Whitley TPMPOBARY PAYMENTS. Total. I 8133,230 200,273 31,295 88,018 106,641 189,031 94,391 99,627 195,133 170,421 121,256 189, 188 273,017 124,410 192,352 396,148 46,303 239,109 147,966 110,960 112,280 181,619 72,419 364, 106 162,285 78,794 396,360 134,745 421,020 214,940 140,656 134,065 126,008 309,849 208,861 174,616 207,282 Of revenues collected for other civil divisions. Taxes, licenses, etc. $111,446 166,265 26, 138 64,062 76, 134 145,374 54,654 76,236 167,238 131,287 99,173 147,061 210,340 90,149 147,616 323,804 35,435 194,854 108, 190 93,652 91,733 134,078 60,231 289,130 119,862 66,043 306,023 110,273 346,651 161,602 109,298 87,771 96,465 237,385 173,459 137,860 School subven- tions. $10,369 23,990 4,467 16,691 23,060 24,227 20,756 20,305 17,246 21,116 14,872 17,700 25,279 17,563 21,851 60,194 8,203 29,634 2i;635 10,474 11,647 23, 416 10,648 34,991 12,051 6,126 69,372 14,665 56,119 32,777 14,736 21,179 18,863 60,008 23,266 18,390 17,708 For in- vestments purchased. $11,415 11,018 1,690 7,266 5,792 19,430 18,939 3,090 10,650 18,018 7,211 24,427 35,786 16,372 22,271 22, 150 2,403 14,621 17,968 6,790 8,900 24,055 1,540 29,985 20,372 6,296 30,965 9,907 18,3.50 20,661 16,522 24,861 10,690 9,469 12,085 16,210 19,675 Miscella- neous. $555 42 997 1,612 326 614 173 144 1,330 2,987 51 2,065 TEMPORARY RECEIPTS. Total. $143,977 201,882 36,998 91,451 139,967 191,661 94,621 109,953 193,768 169,892 121,641 196, 198 279,861 130,084 192,006 414,606 54,528 252, 423 146,573 114,999 124,698 195,851 76,409 366,670 136,926 83,214 391,784 134,496 407, 419 240,824 143,101 141,120 132,703 334, 193 218,357 176,497 203,393 From rcvpnucs collected for other civil divisions. General n+i,.^.. property O^^^er taxes. ; ^''^''^■ $116,854 156,960 23,102 63,041 103,367 137,311 47,024 76,847 161,272 116,300 96,468 139,887 209,013 89,985 136,448 325, 422 41,447 183, 136 101,098 97,774 91,740 136,323 55,525 283,164 99,300 68,043 281,538 103, 182 306,603 182, 489 107,951 83,663 93,708 226,518 166,671 131,522 161,650 $1,570 3,013 676 2,484 1,872 4,861 3,828 1,716 2,708 2,150 1,510 5,936 4,990 1,865 3,440 10,251 821 5,040 2,686 1,206 2,164 6,000 2,306 5,023 3,948 2,133 6,407 2,986 .'i,213 3,622 1,707 4,060 3,038 5,144 3,169 3,688 4,329 SS ^- $1,366 6,293 1,.521 3,135 3,263 4,649 3,901 4,395 3,231 6,160 1,887 4,774 8,124 3,838 4,413 6,461 1,517 7,142 4,317 493 2,732 2,241 2,584 8,498 3,913 1,941 13,696 2,633 9,. 591 10,133 2,925 4,903 4,543 7,863 3,719 2,415 3,919 $10,369 23,256 4,467 16,691 23,060 29,643 20,756 20,305 17,324 21,116 14,872 17,700 25,279 17,467 21,851 51,036 8,203 29,552 21,635 10,7.38 12,975 23,416 10,647 34,990 18,061 10,249 .59.372 14,565 60,627 24,104 13,179 21,252 18,a53 60,008 23,570 18,389 18,118 From in- vestments disposed of. $13,625 12,487 6,107 .5,235 7,110 14, 159 18,222 3,899 8, .550 22,756 6,465 26, 175 29,345 15,776 24,813 19,456 2,331 25,075 15,847 4, 176 14,087 27,183 3,913 33,962 10,274 9,701 28,458 10, 149 23,305 18,656 15,773 26,424 11,950 28,412 20,284 17,280 14,927 Miscella- neous. $1,193 873 125 866 ■ 1,295 1,138 890 2,791 686 1,410 726 3,110 1,153 1,041 1,982 209 2,479 991 614 1,000 1,688 434 1,045 1,440 1,147 2,314 981 2,080 1,820 1,566 818 613 6,248 1,044 3,203 460 lOVS^A. The state $16. .322, 827 $15,264,458 $197,607 S831.240 $29,522 $16,134,123 $14, 128, 292 $321,892 $700, 339 $196,064 $738,414 $49,122 Adair 100, 492 78,025 102,289 116,025 78,205 143,872 333, 621 192,566 113,803 138, 687 128,510 135, 298 142,961 145, 481 136, 157 126,937 204, 976 134, 143 97, 569 69,867 119,406 164, 519 333,084 149,934 1.38, 712 6.3,261 77, 773 103, 709 a52, 111 102, 695 283,214 107,696 176.786 132. 816 104,582 98,707 77,296 89.006 113,716 76,828 139,073 329, 812 176, 163 101,781 136,788 119.934 117,475 130,703 143, 384 133.558 118, 658 191,298 118, 439 86, 729 68.670 101,522 148,964 .326. 173 137,597 128,227 54,060 77, 386 100,261 346, 639 72,3.54 277,331 86,083 164.519 125,466 95,084 1,785 730 1,858 1,309 1,377 2.299 2,959 2,583 1,528 1,899 1,676 1,666 1,908 2,097 2.599 1,813 1,964 1.617 1,706 1,197 1,284 2.657 4.263 337 2,185 1,504 387 1,768 3,097 817 5.883 962 ■2,787 1,620 1.398 103,099 77, 439 90,971 125, 761 81,069 169, 113 342,956 183,680 114,614 129.833 125,809 124, 787 125,079 144,018 147, 764 127,247 203,088 126, 428 98, 671 .58. 717 110, 743 168, 190 .335. 173 161, 765 149,380 60.408 80, 677 106, 468 327, 400 91, 1.50 268,774 106,851 160, 178 121,643 100, 533 94,749 74. 754 66,634 112,396 74, 367 142,815 .307. 003 159,886 92.278 121,291 111,434 108,809 113.719 128,209 138, 246 111,383 160,595 110,216 79,577 54,509 85,766 141,878 298, 700 135,429 136,606 51,237 76.023 100, 394 292. 671 62, 322 200,616 73,065 137, 701 111.9.59 89, 687 1.886 1,045 1,924 3,420 1,282 2,599 9,660 2,815 1,718 2,465 1,728 1,867 2,010 2.235 910 10.433 6,544 1,828 1,.350 15, 489 7,708 9.886 3. 678 2.821 1.818 2,192 13,712 4.488 4.924 814 2,399 6.793 873 2,804 14.918 28, 894 12,158 2.014 1,390 3.537 361 27.090 4.. 504 .56.700 2,837 8, 755 1,0.37 1.384 1,785 730 1,858 1,309 1,377 2,299 2,959 2, .583 1,528 1,899 1,676 1,666 1,908 2,097 2,. 599 1,813 1,964 1,617 1.705 1.197 1.284 2.657 4,263 337 2,186 1.504 .387 1.768 3.097 817 5.883 962 2.7.57 1,620 1,.398 2,444 11,425 9,092 2,215" 10, 050 6,920 10,688 9,005 600 8,150 10,627 5.050 1.030 2,092 ■■:::::;:;:::::::;:: 2,500 850- 12,020 10,494 Blackhawk ""1,866' 926 199 Buena Vista 6.900 15,765 10, a50 392" 200 2,431 2,695 29,604 1,369 1,688 1,.500 .3,653 2, '20 3. .316 1,631 2,418 1,.387 1.730 1,955 2,141 3, 108 6.575 7,037 3.000 1,950 1.836 6,466 11,714 14,087 9,135 6,432 3,800 10,572 8,908 Cerro Gordo Cherokee 6,311 255 638 Clay 16, 600 2,898 12,800 5.080 4,436 937 2.648 12,000 747 8.' 366" 6,950 12,210 7.168 4.890 1,690 990 2,401 20,399 2. 375 29.. 524 21,660 17,930 5,730 8,100 22, 640 7,965 5,077 4.9i0 310 550 Franklin 1.278 1158 WEALTH, DEBT, AND TAXATION. Table aa.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued. IOWA— Continued. TEMPORARY PAYMENTS. TEMPORARY RECEIPT.^. COUNTY. Total. Of revenues collected for other civil divisions. For in- vestments purchased. Miscella- neous. Total. From revenues collected tor other civil divisions. From in- vestments disposed of. Mit!cpllfl- Taxes, licenses, etc. School subven- tions. General property taxes. Other taxes. Licenses, lines, etc. School subven- tions. neous. Fremont $99,807 133,510 102,032 125,523 145,254 106,216 191,663 149, 304 106, .381 110,311 86,690 96,582 105,250 140, 109 204,099 96,616 196,406 122,731 136, 438 246, 345 194,913 362, 674 79,328 77,660 165, 778 109,461 200, 471 139,265 227,704 104, 180 83,868 117, 107 84, 140 134,204 234, 129 161,046 101,068 157,221 113,686 196,864 118,136 1,111,318 527,574 131.689 88,344 126, 478 382,972 108, 998 185,781 167,249 180, 933 95,764 127,614 83, 404 257,271 101,952 133,299 97, 839 240, 490 146,320 1.37, 133 699,554 64, 393 148,622 $98, 138 118, .587 96, 625 111,270 130,694 95,260 178, 257 149,072 103,466 91,373 76, 166 94, 317 103,440 133,018 189, 657 87, 247 188, 266 119,171 125.028 177,132 191,626 356,880 73,275 76, 647 143, 624 . 94,104 192,887 122, 894 219,609 102,000 82,083 116,655 74,786 127, 484 230,515 137,714 69, 462 144,907 98, 134 158,968 100,901 1,103,687 523,206 129, 608 85,478 119,508 376, 853 108,220 159, 166 156,938 164,993 94, 5,39 126,350 75,018 246, 306 90, 789 121,649 95,623 218, 876 90,819 127,691 677,638 64,034 138, 759 SI, 669 1,732 1,307 1,942 2,053 1,383 2,199 232 1,626 1,403 1,244 65 1,810 2,391 2,492 1,551 2,187 2,010 2,410 2,232 3,387 5,379 1,258 278 1,364 1,717 3,034 2,371 1,373 1,680 1,420 462 1,980 1,668 2,522 1,731 944 2,179 1,423 2,316 1,532 6,131 793 1,753 1,481 2,858 4,859 778 2,516 2,167 2,655 1,225 1,264 1,661 3,330 1,988 1,813 2,216 2,764 2,764 2,249 6,016 1,109 1,863 $108, .583 136,396 105,645 128,135 142,413 108, 352 194,267 156, 326 98,993 104,333 85,053 91,617 99, 363 134,288 192, 181 89,640 190,488 129. 162 132,607 214,872 192, 487 364,883 76, 472 77, 049 160,431 107,924 198,979 133,268 238,958 107,009 86,631 119,336 93, 344 1.31, 148 227,613 149, 667 100, 420 159, 346 115, 150 190,236 110,536 1,109,467 524,810 130, 190 86,229 116,903 .379, 888 104, 174 190, 850 171,948 186, 718 96,536 131,725 83,036 264, 423 105, 312 128,963 98,902 240, 318 138,237 142, 176 692 608 64,220 139,726 $98,670 118,077 94,881 111,783 120,206 94, 478 178,113 150,016 91, 622 86,901 74,966 85,257 89,671 109, 722 170,622 77,611 172, 626 115,855 110,537 156,260 163,013 339, 634 68,326 72,294 124, 546 92,336 181,966 110, 689 207,960 103, 144 82, 161 110, 868 74,287 127, 193 213, 138 115,397 58, 199 144,080 94,937 136,512 90,966 1,069,901 505.016 122. 473 76.255 108,431 302,359 100, 355 148, 106 156,049 168, 766 91,528 118,700 71,283 229,663 88,943 113,139 89,980 184, 868 78,305 119,239 637,961 52,049 123.703 $1,649 1,764 1,401 1,604 6,916 2,578 1,998 2,043 1,944 1,470 1,431 1,820 1,853 2,693 3,053 833 2,414 2,748 2,531 3,702 2,471 2,828 1,239 1,406 6,226 1,562 2,329 2,747 18, 162 1,539 1,835 2,246 4,8J7 1,891 2,046 4,188 2,662 2,063 4,005 1,708 1,352 10,301 4,124 1,806 2,618 2,786 3,500 1,533 3,188 2,875 2,193 2,123 1,520 1,782 2,126 1,943 2,282 1,518 27,970 1,449 3,924 2, .398 1,094 4,831 $1,030 1,681 1,010 1,853 2,283 1,910 1,627 3,035 1,662 1,871 707 4,476 6,129 13,782 2,492 2,827 8,617 6.074 7,129 3,311 23, 326 15,475 1,222 1,632 8,270 2,619 6,642 3,322 6,563 646 600 6,769 1,505 396 8,992 8,551 7,056 863 4,795 16,925 4,861 19,239 14,877 3,034 4,875 729 67,910 1,508 12,689 2,167 2,348 660 9,331 1,222 12,710 1,988 1,788 3,557 10,515 8,826 9,898 34, 443 1,6.58 1,564 $1,669 1,732 1,307 1,942 2,053 1,383 2,199 232 1,626 1,403 1,244 66 1,810 2,391 2,492 1,561 2,187 2,010 2,410 2,232 3,387 5,379 1,258 278 1,364 1,717 .3,034 2,371 1,373 1,680 1,420 452 1,980 1,668 2,522 1,731 943 2,179 1,423 2,316 1,632 6,131 793 1,763 1,481 2,868 4,859 778 2,516 2,167 2,656 1,226 1,264 1,661 3,330 1,988 1,812 2,216 2,764 1,263 2,249 6,016 1.109 1,863 $5,328 12,142 6,946 10,886 10,796 8,003 $237 $13, 191 4,100 10,458 12,690 9,573 11,207 Grundy $1,853 17 67 Hamilton ■ 160 Hardin 10,330 1,289 17,535 9,280 1,200 1,060 13,688 6,705 1,089 Hum.boldt Ida 4,700 11,960 6,718 4,962 1,550 9,000 64, 450 5,700 13,522 6,818 4,646 2,476 9,900 48,390 290 667 4,427 Keokuk Kossuth 2,631 1,977 Linn . - 415 4,795 1,000 735 1,439 20,800 13,630 4,650 14,000 6,722 500 365 21,036 9,690 4,155 8,006 4,900 Mahaska 854 6,134 Mills Mitchell 615 7,375 5,052 10, 675 Montgomery 1,092 816 19,800 31,660 10,160 8.605 33.776 11,635 3,886 21,600 30,662 10,135 12, 706 34,285 14,650 1,500 3,675 328 1,386 4,110 1,260 Page 1,423 295 1,0.52 1,385 Plymouth 200 Polk Pottawattamie . 1 124 Sac 2.100 1,260 Shelby 24, 166 9, 144 13,286 24,250 8,690 9,749 101 Story Tama 7 Taylor 910 22 584 6,825 7,635 7.166 6.010 10. 450 9,942 Wapello Warren 9, 176 9,825 Washington 12 1,631 Webater 18,850 52, 737 7,193 14,211 48,404 6,866 11,800 8,310 7,766 Winnebago Winneshiek 16,000 9,250 8,000 Worth Wright KANSAS. The state 811,344,905 $10,740,442 $424, 725 $1,500 8178,238 $11, 166, 815 $10,213,187 1 $21, 020 $302,163 $424, 167 $4,000 $202,288 Allen 150, 494 91,341 189,979 67,790 112,046 144, 443 147,849 187,923 66,301 68,288 125,650 87,486 177,785 65, 778 108,016 129,811 140, 137 181.373 63.862 64. 500 6,746 3,865 8,388 2,012 4,030 7,668 6,061 6,650 2,439 3.788 19,098 166,507 88,585 190,274 67,797 100,558 143,741 147,899 164,283 69,7.55 67,095 139, 443 84. 730 177,960 58,050 106,528 129,201 140, 187 157,733 64.339 00.484 496 6,746 3,855 8,388 2,012 4,030 7,668 6,051 6,550 2.439 3,788 20,822 Anderson Atchison 3,806 3.920 Barber 7,735 6,964 1,661 687 6,225 1,661 12,977 2,823 Chautauqua ' Special usscssments. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1159 Table ^2.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued. KANSAS— Continued. Cherokee . Cheyenne . Clark Clay Cloud Cofley Comanche . Cowley. . . . Crawford . . Decatur. . . Dickinson. Doniphan. Douglas . . . Edwards . . Elk EUis Ellsworth . Finney . Ford Franklin... Geary. -. Goye Graham . Grant . . . Gray Greeley Greenwood . Hamilton... Harper Harvey Haskell Hodgeman . Jackson Jefferson Jewell Johnson . . Kearny... EZingman. Kiowa Lahette. . . Lane Leavenworth . Lincoln Linn Logan Lyon McPherson . Marion Marshall Meade Miami Mitchell Montgomery . Morris Morton Nemaha. Neosho . . Ness Norton. . Osborne Ottawa Pawnee Phillips Pottawatomie. Pratt RawUns.. Reno Republic . Rice Riley... Rooks - - Rush.. . Russell . SaUne . . TEMPORARY PAYMENTS. Scott Sedgwick. Seward . . . Shawnee. . Sheridan. , Total. S175, 739 39, 131 22,920 87,3B4 123, 494 109,205 23,259 205, 849 216,506 66, 682 150,015 87, 669 182, 453 39, 604 70,609 67,518 91,235 38,964 73,625 149,824 71,649 30,683 73,060 6,871 25,840 12,014 125, 299 26, 765 94, 697 146, 143 10,691 28,395 111, 120 111, 432 110,319 127,883 19,133 90,112 34,067 197,913 28,347 309, 124 57,668 84, 510 27, 792 189,935 149, 223 140, 239 167,017 26, 664 126,664 93,858 188,228 87, 159 4,973 152,279 109,895 65, 658 84,869 137,323 81,349 83,372 64, 087 97, 829 129,636 119,710 43, 271 253, 519 106, 710 115, 476 104, 598 64, 781 49, 850 77, 165 145,602 19,420 390, 977 12,900 663, 545 41,208 Of revenues collected for other civil divisions. Taxes, licenses, etc. $164, 389 34, 404 22, 4.59 82, 649 118, 125 103,756 22,838 197, 112 197, 131 63, 721 143,868 83,027 175,645 38, 462 67, 432 54, 576 88,376 37,913 71,950 142, 157 68, 640 29,970 71,304 6,746 25, 447 11, 870 120, 563 26, 414 91, 653 140,832 10,447 27,688 106, 243 106, 298 101,881 122, 730 18, 799 86, 718 33,286 189. 720 27,804 289,304 54,620 78, 179 27,200 176,088 142, 786 133, 751 159. 721 26, 213 117, 669 89,783 180, 262 83,768 146,373 104, 229 64, 198 81, 433 130, 340 77,879 77,511 52, 697 93, 556 124, ,394 117,401 41, 351 243,705 100, 541 111,379 99, 304 62, 186 47, 748 68,190 138, 469 19, 181 372, 154 12, 659 648, 993 39,866 School subven- tions. $11, 350 922 461 4,715 5,350 5,449 421 8,737 11,322 2,894 6,147 4,220 6,908 1,142 3,177 2,943 2,859 1,041 1,575 6,167 2,909 713 1,766 126 393 144 4,736 351 3,044 5,311 144 707 4,877 4,978 5,443 5,163 334 3,394 772 8,193 543 10, 182 3,148 4,933 592 7,283 6,437 6,488 7,296 461 6,983 3,983 7,966 3,391 91 6,906 5,666 1,460 3,436 6,983 3,470 3,368 1,490 4,273 5,242 2,309 1,920 8,044 5,169 4,097 4,044 2,595 2,102 2,554 4, 733 239 11,915 241 14, 552 1,352 For in- vestments purchased. Miscella- neous. ?3, 805 19 8,053 67 422 $1,500 i 1 1,1.56 2,995 1 9,638 1,398 7,664 2,902 92 1 1 1 2,493 1 1,770 1,260 .................. 6,421 2,400 6,908 TEMPORAilY RECEIPT.S. 38, 21, 92: 123; 114, 19, 205, 220, 67 150, 87 178, 33 72 41 7» 148 30, 70 7: 27; 14 120: 24: 99: 148: 16 28: 111 113 110 128, 25 87 22 202, 26 306, 55 84: 28; 187 148; 137 171 30 175, 87 e; 151 114, 55, 87, 137: 83 54; 99, 129: 229, 106: 114, 104, 64 51 73: 145: 19, 398, 14, 563 41 From revenues collected for other civil divisions. General property taxes. 8166,653 32, 563 19,861 86, 109 116,959 106, 698 18,076 191,226 202, .500 61, 651 140, 961 82, 491 171,378 29,996 64,717 42,091 83,869 34,409 69,798 141, 540 66, 406 27,488 40,508 6,253 25, 561 14, 469 115,842 23,694 95,215 142, 416 15,933 26, 456 106, 185 105,348 99,. 567 123, 478 25,019 81, 432 19,556 193,816 24,384 289,353 60, 736 77,. 592 25, 723 171,984 142, 136 130,949 157,795 28,031 29,710 85, 463 165. 935 81,509 6,215 146, 555 108. 936 43, 586 72,901 130,389 71,896 74,997 48,422 88,042 120,804 50, 575 35, 560 212, 345 99, 509 110, 578 98,043 54, ,596 43, 537 61,585 135,9.39 13, 870 362,917 13, 657 548, 793 33,612 Other taxes. Licenses, fines, etc. $1,610 1,.579 1,309 1, .502 4,230 1,324 5,160 1,855 296 2,609 4,387 11,930 4,628 3,162 3,454 667 1,362 2,544 27,988 647 1,247 381 610 919 1,217 740 1,468 481 2,665 2,026 277 1,443 1,577 753 1,767 3,012 2,501 1,518 178 3,869 1,298 2.123 368 296 10,711 10,776 6,268 2,809 4,507 6,925 3,566 4,089 6, 160 8,261 2,066 1,448 6,985 5. 563 5.940 2, 416 1,.360 2,106 611 School subven- tions. 811,360 922 461 4,715 5,350 4,961 421 8,737 11, 322 2,894 6,147 4,220 6,908 1,142 3,177 2,943 2,859 1,041 1,575 6,167 2,909 713 1,756 126 393 144 4,736 351 3,044 5,311 144 707 4,877 4,978 5,443 5,-153 334 3,394 772 8,193 543 10, 182 3,148 4,933 692 7,283 6,436 6,488 7,296 451 7,966 3,391 91 5,906 5,666 1,460 3,436 6,983 3,470 3,368 1,490 4,273 5,242 2,309 1,920 8,044 6,169 4,097 4,044 2,595 2,102 2,554 4,733 239 11,915 241 14,552 1,352 From in- vestments disposed of. Miscella- neous. $3, 765 6,952 67 1,740 500 200 863 3,240 972 287 3,412 2,995 i 7,462 1,132 6,323 ■ 4,400 1 2,121 2,474 228 1,250 3,279 2,414 $4,000 12,043 1160 WEALTH, DEBT, AND TAXATION. Table 22.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued, KANSAS— Continued, Sherman Smith Staflord Stanton Stevens Smnner Thomas Trego Wabaunsee. Wallace Washington Wichita Wilson Woodson... Wyandotte. 155, 489 92,943 69, 457 6,913 6,776 226, 579 44,660 39, 275 92,588 16, 529 133, 730 14,285 112,181 75, 943 880,352 TEMPORARY PAYMENTS. Of revenues collected for other civil divisions. Taxes, licenses, etc. S54, 448 88,030 66, 630 6,834 6,544 219,285 40, 321 38,360 88,727 16,145 127,267 13, 992 107, 584 68,248 780, 936 School subven- tions. For in- vestments purchased. SI, 041 4,723 2,827 79 2,32 7,294 1,367 915 3,861 384 6,463 293 4,597 2,997 19,920 Miscella- neous. S190 2,972 4,698 79, 496 Total. $55, 576 93,087 62, 304 5,937 7,011 228,225 46, 698 38,444 93, 745 17, 261 133, 801 21,830 100, 479 84,087 882,858 TEMPORARY RECEIPTS. From revenues collected for other civil divisions. Genera] property taxes. $52,846 84, 797 64,116 4,833 6,326 218, 804 34, 707 24,668 79, 756 15,214 127,037 19, 723 93,181 65,483 780, 876 Other taxes. Licenses, fines, etc. $1,689 3,377 5,361 1,025 453 2,127 6,885 12,698 "10, 128 967 301 1,814 2,701 School subven- tions. $1,041 4,723 2,827 79 232 7,294 1,367 915 3,861 384 6,463 293 4,697 2,997 19,851 From in- vestments disposed of. Miscella- neous. 3,739 163 I 15,607 82.131 KENTUCKY. The state $3,868,926 $3, 865, 275 S3. 476 SI 75 $3,871,765 83,329,203 $532,696 S3, 476 ' $175 S6.315 Adair. 9,392 8,091 14,211 13, 761 19,901 21,639 16,906 33,046 73,073 34,886 39,292 17,877 7,461 19, 438 12,524 12,416 17,565 17,606 140,213 10,977 16,253 9,330 8,885 53, 655 49, 298 . 7,300 5,321 15,727 7,195 75, 354 7,083 4,686 7,222 193,884 26, 927 8,278 37,349 20,688 8,509 24, 563 20,880 42,620 11,840 6,186 10, 924 9,022 25,392 8,386 37,990 15, 644 72,828 25, 494 18,999 30, 726 5, 230 1,049.809 - 27,213 8,032 195,847 4. 995 9,392 8,091 14,211 13,761 19,901 I 9,392 8,091 14,211 13,761 19,901 21,639 16,906 33,046 73,073 34,886 39, 292 17,877 7,461 19, 438 12,524 12,416 17,555 17, 006 140,213 10,977 15, 253 9,330 8,885 .53, 655 49,299 7,300 5,321 15,727 7,195 75,940 7,083 4,686 7,222 193,884 26, 927 8,278 8,473 7,086 11,746 11,659 17,854 18, 854 15,038 31,626 65, 851 26, 981 38,014 15,956 6,343 18,037 11,692 11,357 14,273 15, 498 110,364 9,851 14,095 8,496 919 1,005 2,465 2,102 2,047 2,785 1,868 1,.520 7,222 7,905 1,278 1,921 1,108 1,401 832 1,059 3,282 2,108 29,849 1,126 Allen i Ballard . Barren Bath 21 , 639 Bell 16, 906 33,046 73,073 34,886 39,292 17,877 7,451 19,438 12, 524 12,416 17,655 17, 606 140,213 10,977 15,253 9,330 Bourbon Boyd Boyle 1 Breckinridge Bullitt i ' ' ■ , Butler ! Caldwell i Calloway Campbell Carlisle 1 1 158 834 : ;;;:;:;;:; 900 Casey 8,885 53, 655 49, 298 7,300 5,321 15,727 7.195 75, 354 7,083 4,086 7,985 47, 123 46,037 0, 530 6,632 3,262 Clark Clay t 764 - 4,453 SO,S 13,490 0,481 63.012 6, 057 ' 4,233 6,269 161,762 25.070 7,210 2,237 714 12.342 1,020 453 953 32, 122 1,867 1 1 1 " 586 1 1 i 7,222 193, 884 26, 927 8,278 37, 349 20,688 8,509 24, 563 20,880 42, 620 ■ Fayette Fleming Floyd 1.068 37, 349 31,336 6.013 20,088 8,509 24, 503 19,315 7,026 23,824 17,951 .38, 419 10,241 5,341 1,373 1,483 739 2,929 4,201 1.599 " j 1 1 20, 880 42,020 11,840 0,186 10.924 ^ Grayson 11,840 0,186 10,924 K4F. Greenup Hancock 9,338 1..W6 9,022 25,392 8,385 37, 996 1 11,111 25, 392 8,385 .37,996 15,044 8, 023 22,568 7,553 33,564 14,491 59,809 22, 850 17,745 24, 945 4,628 SS6, 437 25, 079 998 2,824 832 4.432 1.153 13,019 2,644 1,2.54 5 781 2,090 Hart Henderson Henry Hickman Hopkins Jackson Jefferson 15,644 72,828 25, 494 18,999 .30,726 5,236 1,040,333 27,213 8,0.32 195, 847 73, 586 7."i,s 1 , 70(. 27, 200 18,999 30, 726 5,236 1 , 040, 333 008 1 3,.17fi 156,420 1 .'^34 3,476 27,213 8,032 195,847 4. 995 Johnson 0.X91 1,141 lS4,il3,'-, 40.912 '1.28- 712 Knott 4, 996 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1161 Table -COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued. KENTUCKY— Continued. LOXTISIANA. TEMPORARY PAYMENTS. TEMPORARY RECEIPTS, COUNTY OR PARISH. Total. Of revenues collected for other civil divisions. For in- vestments purchased. Miscella- neous. Total. From revenues collected for other civil divisions. v^^?SeS-s!M^-Ua- disposed Of. '^^*'"^- Taxes, licenses, etc. School subven- tions. General property taxes. Other taxes. Licenses, fines, etc. School subven- tions. Knox $12, 473 13, 663 10, 732 11,840 5,568 6,102 6,416 13,613 27,637 11,826 25, 867 8,611 71,040 12,717 60,507 6,418 22,638 11,650 3,944 63,422 16,504 3,215 28,861 7,828 9,444 29,988 9,255 16, 184 36,037 22, 395 22, 540 16, 866 17, 786 4,085 20,479 4,666 13, 152 5,256 21,732 5,030 6,280 5,121 6,918 47,340 46, 638 15,263 9,743 6,965 22, 426 15,614 8,070 40, 892 49, 061 18,385 12,072 19,233 18, 910 6,462 61,027 $12, 473 13, 563 10, 732 11,840 5,668 6,102 6,416 13,613 27,637 11,826 29,867 8,611 70,866 12,717 50, 507 6,418 22, 638 11,650 3,944 ,$12,473 13,563 10,732 11,840 5,568 6,102 6,416 13,613 27. 537 11,826 29,867 8,611 71,040 12,717 60, 607 6,418 22, 638 11,660 3,944 63,422 15, 504 3,215 28,861 7,828 9,444 29,988 9,255 16,184 36, 789 22, 395 22,540 16,866 17,786 4,086 20,479 4,666 13,676 5,256 21,732 5.030 6,280 5.121 5,918 47,. 340 45. 538 15,253 9,743 6,966 22,425 16,614 8,070 40,892 49, 061 18, 385 12,072 19,233 18,910 6,462 51,027 $11,078 12, 429 9,621 10, 736 4,626 5,182 5,565 11,901 24,633 10, 892 27,020 7,424 63,110 10,091 40,358 5,607 19,772 10, 572 3,728 68, 140 13, 678 2,779 26,576 6,789 8,090 26, 790 8,063 11,125 31,669 20, 243 19, 102 16,019 15, 864 3,721 17,851 $1,396 1,134 1,111 1,104 1,042 920 861 1,712 2,904 934 2,847 1,187 17,755 2,626 4,149 911 2,866 1,078 216 6,282 1,926 436 2,286 Larue Laurel Lawrence Lee Leslie \ Letcher Lewis Lincoln Livingston Logan Lyon ' McCracken S175 8176 McLean Madison Magoffin Marion Marshall Martin Mason 63,422 16,504 3,215 Meade Menifee 28,861 7,828 9,444 29,988 9,256 15, 184 36,037 22, 396 22,640 16, 866 17,786 4,086 20,479 4,666 13, 152 5,266 21,732 6,030 , 6,280 6,121 6,918 47, 340 45,538 15, 253 9,743 6,965 22,426 16, 614 8,070 40, 892 49,061 18,385 12, 072 19,233 18,910 6,462 61,027 Metcalfe 1,039 1,364 Monroe Montgomery 3,198 1,202 4,069 4,478 2,152 3,438 847 1,922 364 2,628 642 1,469 Morgan 1 1 $752 Nicholas Ohio 1 Oldham Owen 1 i" "' ' i 1 1 1 4,124 11,683 Pike 1 1 423 Powell 3,728 1,528 3,726 433 682 731 475 3,967 2,642 1,364 968 938 3,063 2,996 632 5,209 5,970 2,764 1,863 3,115 4,123 872 3,238 18,006 4,597 6 598 1 1 ,' j i 4,390 6,443 43,373 42,896 13,889 8,776 6,027 19, 362 12,618 7,438 .36,683 43,091 15,621 10,209 16,118 14,787 5,690 47,789 Scott 1 Shelby Simpson Spencer Taylor Todd i 1 1 Trigg Trimble 1 1 . 1 1 Washington Wayne Webster i Whitley $2,018,748 S2.018.74S $2,085,339 $1,832,399 8250,682 $2,258 41,019 v. 41,019 68,660 i! 68.6.50 38,015 68,660 56,196 i 40,059 11,350 39,158 103,773 1 87,813 6,693 9;. 537 16,388 12,267 66,418 15,786 31,. 526 60,972 47,496 37,401 10,543 37,363 77,3.53 76,316 6,104 8,082 10.303 11,072 61,475 14 315 6,489 7,678 7,700 2,658 807 952 26,420 11,457 .589 240 Assumption 66,961 38,708 : 10,783 36,400 98,584 83,386 5,0.37 7,918 15,568 11,644 63,097 14.996 66,961 38,708 10,783 36,400 98,684 83,385 5,037 7,918 15,568 11,644 63,097 14,996 ; 843 ..::::: : :: : : 40 C'^ Id well . ... i i,2i5 8.5 1 , 185 1 4.943 1,470 9,835 1 East Baton Rouge . 47.964 47,964 47,964 .■58.129 1162 WEALTH, DEBT, AND TAXATION. Table 22.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued. LOUISIANA— Continued. TEMPOEARY PAYMENTS. TEMPOKAEY RECEIPTS. C0X7NTY Oa PARISH. Total. Of revenues collected for other civil divisions. For in- vestments purchased. Miscella- neous. Total. From revenues collected for other civil divisions. From in- vestments disposed of. Taxes, licenses, etc. School subven- tions. General property taxes. Other taxes. Licenses, flues, etc. School subven- tions. neous. $53,813 11,247 9,165 12,754 49,068 86,030 6,303 91,603 21,556 82,932 12,002 6,399 49,007 17,936 26,637 $53,813 11,247 9,165 12,754 49,068 86,030 6,303 91,503 21.556 82; 932 12,002 6,399 49,007 17,936 26,637 $56,644 11,247 9,647 13,425 51,167 86,030 6,635 97,243 21,040 88,386 12,718 6,739 61,. 586 18,880 28,039 $.54,157 10,255 9,172 12,340 41,974 ■ 73,670 6,185 88,285 19,067 76,426 10,960 6,111 47,311 15,720 26,015 $2,487 992 475 1,085 9,193 12,460 460 8,958 1,973 11,960 1,758 628 4,275 3,160 2,024 . J 1 Natchitoches 1 1 37,937 63,293 45,218 57,361 8,026 10,888 11,785 21,012 4,000 5,574 71,386 54,366 56,848 36,633 73,516 18,744 24,246 75,066 65,710 11,297 28,902 20, 476 9,276 12,644 28,525 4,4S9 9,772 15,693 37,937 63,293 45,218 67,361 8,026 10,888 11,786 21,012 4,000 5,574 71,386 64,366 66,848 36,633 73,616 18,744 24,246 75,066 65,710 11,297 28,902 20,476 9,276 12,644 28,526 4,489 9,772 16,693 - 36,274 62,100 47,085 69,945 8,449 11,462 22,266 22,065 4,000 5,574 71,386 54,366 59,105 34,198 74,700 18,502 24,366 79,017 67,971 10,857 28,284 21,554 9,276 13,253 29,785 4,726 9,772 16,519 29,264 57,044 37,341 61,688 7,434 11,119 21,610 19,613 7,010 5,016 9,744 8,257 1,015 343 656 2,452 4,000 150 11,210 6,303 4,548 2,142 9,992 4,932 2,116 4,730 7,628 1,035 2,992 1,815 338 1,059 4,. 581 175 2,225 832 Plaquemines Pointe Coupee $40 St. Bernard 5,424 60, 176 49,063 64,657 32,056 64,708 13,670 22,130 74,287 60,343 9,822 25,292 19,739 8,938 12,194 25,204 4,551 7,547 15,687 St. John the Bap- St. Tammany Tangipahoa 120 Washington West Baton Rouge. West Carroll West Feliciana MAINE. MARYLAND. The state 87,170 $7,135 $35 S5,057 $4,900 S157 1,609 1,609 1,609 1,609 813 478 778 478 36 513 246 513 246 2,077 1,140 2,077 1,140 Piscataquis 1,102 i,i62 "::::::::::i:::::::": 1 Washington 1,0.53 1,430 157 1,4.30 157 The state $1.56,272 $134,717 S4, 468 $17,087 $570,. 324 $134,994 $350 1 1 $434,000 $980 Allegany 886 886 j 2'2S9 2,289 Calvert 1 1 Under city government. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1163 Table 253.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued. MARYLAND— Continued. TEMPORARY PAYMENTS. TEMPORARY RECEIPTS. COUNTY. Total. Of revenues collected for other civil divisions. For in- vestments purchased. Miscella- neous. Total. From rovenuea collected for other civil divisions. From in- vestments disposed of. Miscella- neous. Taxes, licenses, etc. School subven- tions. General property taxes. Otner taxes. Licenses, fines, etc. School subven- tions. Caroline $7,941 $7,864 177 J7,864 980 20,801 $7,804 Carroll S980 Cecil 20,333 20,174 159 20,801 Charles Dorchester 11,773 45,409 11,387 36,753 386 8,056 11,38? 36,753 11,387 36,753 Frederick Garrett Harford 22,327 9 100 25,000 4,486 22,327 22,327 22,327 Howard 9 100 2,638 618 Kent Montgomery 22,362 22,362 22,. 3(12 . Prince Georges S3, 968 St. Marys 1,083 350 13,629 572 1,083 j \ Somerset 350 13,500 350 13,500 4.34,000 S350 Talbot 129 72 13,500 1 500 S434,000 1 Worcester. . . . m" 85 ; I , 1 1 MASSACHUSETTS. The state . . . $4.5,492 $31,288 $14,204 $3,261 ' S2 425 $836 Barnstable 800 1 800 Berkshire Bristol i Dukes 1 Essex Franklin 1 , 31,288 31,288 2,425 Middlesex 1 ' Nantucket ! Norfolk 36 36 Plymouth Suffolk 1 {4,204 14,204 1 1 ^" ; 1 1 MICHIGAN. The state. Alcona Alger Allegan j\.lpena Antrim Arenac Baraga Barry Bay Benzie Berrien Branch Calhoun Cass Charlevoix Cheboygan Chippewa Clare Clinton Cra^vf ord Delta Dickinson Eaton Ennnet Genesee Gladwin Gogebic Grand Traverse Gratiot Hillsdale Houghton Huron Ingham Ionia Iosco $8,510,091 14,054 52,058 98,272 55,953 37,352 29,351 40,076 68,869 284,689 24,544 136,606 75,599 167,265 67,806 42,097 48,225 111,360 64,290 64,026 16,744 136,402 106, 128 76,066 60,997 122,973 39,796 118,786 62,370 77, .508 72,941 537,802 82,111 122, 172 88,901 31,427 $6,637,743 8,903 46,974 67,241 38,480 25,035 21,713 36,268 43,319 228, 406 17,544 99,258 57,479 136,148 43, 130 30,535 33,728 96,084 57,000 60,331 14, 178 118,689 89,977 66,612 39,486 95,280 16, 139 106,313 37, 106 53,747 63,474 485,400 49,058 95,641 65,025 22,310 $1,845,1 5,151 5,084 31,031 17,473 12,317 7,638 3,786 15,550 66,283 7,000 37,348 18, 120 31,117 14,675 11,416 14, 497 15,259 7,2.50 3,695 2,666 17,813 14,683 20,444 11,512 27,693 6,309 12, 449 15,264 23,761 19,467 52,382 33,053 26,631 23,876 9,117 662 $8,530,978 $5,025,777 17,348 23 13,930 58,880 89,180 55,602 36,144 36,800 37,436 57,426 287,148 24, 435 127,957 74,296 165,306 57,696 43,599 44,987 121,913 69,647 47,686 16,886 132,877 112,319 69, 117 50,875 122,801 24,246 134, 429 54,701 84,819 74, 476 637,942 77,623 117,491 88,936 28,309 6,284 30,042 47,320 29,146 17,922 25,869 23,378 36,624 186,760 11,962 74,610 48,578 94,913 38, 131 20,495 21,492 66,668 59,486 38, 130 12,071 41,897 43,861 47,594 32,785 77,406 15,920 70,382 31,771 48,190 51,517 362,701 35,097 76,311 63,751 15,155 $94,603 5,292 1,124 290 31 696 5,621 161 411 1,079 396 6,958 154 288 1,553 321 187 1,279 1,638 81,634,606 81,845,713 1,042 23,754 5,. 5.37 9,066 5,905 3,293 10,270 3,798 43,815 4,683 16,968 6,903 33,755 4,890 11,670 45,987 2,750 5,449 3,049 70,668 53,875 6,182 10,744 1,981 45,139 7,629 6,276 1,939 129,014 9,861 12,616 9,670 3,963 4,977 6,084 31,031 17,391 12,317 7,638 3,788 15,880 ,56,283 7,274 37,348 18, 120 31,117 14,675 11,415 13,606 16,258 7,260 3,696 1,766 17,812 14,583 20,444 11,512 27,693 6,309 12,449 16,263 23,761 19,467 52,382 32,478 27,285 23,876 9,191 $30,379 1,627 19 '5,"666 2,500 35 6,305 38 6,305 3,524 1 Data included with those for the city of Boston. 1164 WEALTH, DEBT, AND TAXATION. Table 22.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued. MICHIGAN— Continued. Iron Isabella Jackson Kalamazoo . . . Kalkaska Kent Keweenaw Lake Lapeer. Leelanau Lenawee Livingston Luce/ Mackinac Macomb Manistee Marquette Mason Mecosta Menominee . . . Midland Missaukee Monroe Montcalm Montmorency Muskegon Newaygo Oakland Oceana Ogemaw Ontonagon Osceola Oscoda Otsego Ottawa Presque Isle.. Roscommon. . Saginaw St. Clair St. Joseph Sanilac Sch-ooicraft... Shiawassee. . . Tuscola Van Buren... Washtenaw.. Wayne Wexford TEMPORARY PAYMENTS. $68,626 64,989 163,528 128,271 22,634 395,222 18,297 13, 168 64,953 22,360 140,398 60,044 23,148 41,802 109,910 87,933 209,584 55,549 55,227 139,634 75,703 18,730 77,837 65,307 15,625 128,697 40,037 148,428 39,797 23,361 93,232 47,844 8,263 22,976 108,949 28,789 12,142 291,487 166,934 71,157 79,385 43,826 97, 400 84,669 68,389 152,924 1,385,614 43,818 Of revenues collected for other civil divisions. Taxes, licenses, etc. S62,783 45,782 122,077 99, 163 17,651 288,796 16, 162 9,371 43,241 13,078 107, 195 46,066 21,366 36,719 82,028 65,035 178,343 39,211 36,997 116,384 62,373 10,617 50,956 38,303 13,072 97, 131 24,547 118,497 26,818 16,661 88,840 31,569 7,295 18, 124 73, 168 20,725 10,786 220,799 121,694 56, 123 48,742 38,203 73,745 66,936 43,816 122, 134 1,126,130 30,683 School subven- tions. ?5,823 19.207 31 ; 451 29,108 4,983 102,762 2,135 3,797 21,712 9,282 33,203 13,978 1,782 6,083 27,882 22,898 31,241 16,338 18,230 23,260 13, 126 8,148 26,881 27,004 2,653 31,546 15,411 29,931 12,979 6,700 3,973 16,010 958 4,852 35,781 8,064 1,356 70,688 44,240 18,034 30,643 5,623 23,665 28,734 24,674 30,790 265,653 13,135 For in- vestments purchased. Miscella- neous. $20 3,664 204 65 419 266 3,731 Total. $74,691 75,229 163,762 131,623 25,460 387,859 17,061 12, 189 61,135 22,715 137,843 58,046 24,289 44,818 111,030 86,056 218,200 57,464 62,595 134,019 83,599 28,793 76,011 68, 107 12, 168 134,838 40,522 138,939 34, 167 24,488 92,372 44,330 8,736 19, 413 109,793 28,769 11,649 299,691 177,241 68, 430 77,476 38,347 94,233 90,282 66,343 152,412 1,388,433 47,630 TEMPORARY RECEIPTS. From revenues collected for other civil divisions. General property taxes. 143,606 52,096 97, 168 75,877 18,648 218, 176 11,481 7,074 33,689 10,619 92,045 39,047 14,905 23,185 61,797 48,831 115,836 35,096 39,462 64,239 68,613 18,826 35,352 35,897 7,497 84,048 21,888 92, 499 18,519 16,641 69,845 23,814 7,542 12,312 64,045 13,608 9,531 186,795 106, 104 43,762 39,450 16,854 59 ,.640 63,811 39,238 93,666 793,033 28,064 Other taxes. 81,439 12,569 3,306 1,314 269 666 617 17 1,492 4,361 219 1,207 14,606 1,237 1,375 304 112 1,643 6,411 Licenses, fines, etc. $26,262 3,927 24,086 14,069 1,920 64,559 102, 762 3,446 2,135 1,240 3,797 6,461 21,712 2,914 9,282 9,290 33,203 4,195 13,490 7,601 1,783 15,650 B,083 20,807 27,882 13,771 68,747 4,977 4,308 44,749 1,537 1,803 12,286 5,208 2,056 16,237 2,666 12,968 2,284 1,998 28,564 4,243 263 2,406 8,760 7,097 818 27,703 25,816 7,269 7,384 16,181 11,749 7,626 70 21,546 339,747 6,331 School subven- tions. $6,823 19,207 31,070 29,108 4,982 22,898 32,662 16,338 18,230 23,250 13, 126 8,148 26,881 27,004 2,547 34, 102 15,411 29, 121 12,979 3,973 16,010 931 4,477 35,781 8,064 1,200 70,687 44,085 16,034 30,642 5,312 22,540 28, 734 25,392 30,790 255,653 13,136 From in- vestments disposed of. Miscella- neous. $78 276 448 1,043 1,781 323 667 MINNESOTA. The state Aitkin Anoka Becker Beltrami Benton Bigstone Blue Earth Brown Carlton Carver Cass Chippewa Chisago Clay Cook Cottonwood . . . Crow Wing Dakota Dodge Douglas Faribault Fillmore Freeborn Goodhue Grant 116,871,4 94, 289 73, 152 102, 370 76,861 53,666 71,879 204,826 112,131 79,7.58 63,720 50,998 98,921 56,381 174, 166 20, 142 94,335 129,039 150,387 82,713 87,961 167,656 181,880 133,114 190,417 71,080 $13,973,433 79,037 62,967 85,706 68,914 43,576 61,906 179,097 98,588 71,703 52,046 45,. 378 86,914 45,948 160,375 19,313 83,407 109,050 130,378 72,024 71,086 146,574 168, 469 115,777 166,086 62,. 372 $1,170,218 4,811 8,316 11,018 6,572 6,446 6,483 19,675 11,825 7,227 9,488 4,994 9,307 9,026 14, 7.52 391 9,010 16,246 14,371 9,213 13, 131 15,621 20,608 16,633 20,852 6,713 $727, 768 10, 441 1,880 5,646 366 3,634 3,491 6,054 1,718 828 2,187 628 3,700 1,407 9,029 438 1,918 4,743 5,638 1,476 3,744 5,. 361 2,803 1,704 3,479 1,996 $15,914,214 87,226 78,607 92,206 81,524 52,874 71,418 201,443 109,470 78,488 65,945 93,232 57,027 168,169 21,269 98,188 124,686 161,216 81,730 89,371 163,446 180,876 132,869 189,842 69, 120 $13,261,921 34,746 62, 472 69,672 73,923 35, 418 52,017 174,882 94,754 70,084 49,078 60,662 57,715 42,139 121,439 20,354 79,887 106, 333 128,762 70,246 62,982 136,080 157, 154 107,051 164,656 45,906 $6,867 365 70 42 215 87 37,670 6,408 5,632 8,619 9,874 4,030 2,426 745 ),888 121 23, 169 6,239 26,689 8,134 117 3,062 1,238 8,556 7,720 1,624 9,736 897 14,929 $1,157,991 4,811 8,315 11,018 6,672 6,446 6,483 19,676 11,826 7,227 4,994 9,307 9,026 11,730 391 9,010 15,246 14,371 9,213 13,131 15,621 20,608 16,633 20,852 6,713 $626,471 10,000 1,412 5,878 1,029 2,492 3,044 2,866 101 432 7,764 268 3,051 623 8,311 605 1,157 3,883 6,021 1,033 4,594 3,956 1,489 408 3,222 1,485 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1165 Table 23.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued. MINNESOTA— Continued. Hennepin Houston Hubbard Isanti Itasca Jackson Kanabec Kandiyohi Kittson, Lac qui Parle... Lake Lesueur Lincoln Lyon McLeod Marshall Martin Meeker Millelaes Morrison Mower Murray Nicollet Nobles Norman Olmsted Ottertail Pine Pipestone Polk Pope Ramsey Red Lake Redwood Renville Rice Rock Roseau St. Louis Scott Sherburne Sibley Stearns Steele Stevens Swift Todd Traverse. Wabasha Wadena Waseca Washington Watonwan Wilkin Winona Wright Yellow Medicine TEMPORARY PAYMENTS. Total. $3,748,308 63,525 71,401 47,693 59,464 143,597 33,617 119,964 58,319 100,379 68,470 105,702 68,340 129,325 107,619 134, 743 141,967 95,037 49,518 140,976 148,738 103,896 81,530 136,326 108, 137 148,262 253,124 93,776 83,659 281, 130 87,555 2,274,215 68,689 154,932 190,562 157,609 84,299 21,635 1,186,834 61,951 41,355 90,027 290,676 102,749 90,946 93, 121 118,521 80,574 113,091 60,509 82,725 194,411 83,262 101,034 285,885 126,806 102,294 Of revenues collected for other civil divisions. Taxes, licenses, etc. School subven- tions. S3, 399, 073 52,793 64,955 37,793 54,631 127,878 28,511 103,305 51,129 83,788 63,943 84,800 49,565 114,352 89,504 115,036 126,622 76,061 42,519 118,090 129,870 92,216 69,694 121,238 91,284 131, .660 205,746 78,436 74, 166 233,846 73,600 2,059,978 55,935 137,007 167, 107 138,721 74,879 16, 109 1,068,013 51,206 34"910 78,090 244,356 88,442 78,762 75,047 93,252 70,482 96,924 40,949 69, 484 165,376 74,595 93,767 260,531 101,501 86,428 $136,063 10,548 6,226 7,923 1,939 12,720 3,363 12,966 6,158 10, 169 2,425 16,680 6,786 11,531 13,887 11,778 13,686 13, 104 6,284 16,483 16,540 8,547 9,001 10,611 14,092 13,811 32,847 9,928 7,851 26, 158 8,965 83,686 10,440 13,696 17,887 16,229 7,585 5,241 48, 400 9,003 5,206 11,009 32,729 12,613 6,340 10,749 15,996 6,026 13,640 6,156 10,847 16,084 7,175 3,460 22,561 20,671 10,392 For in- vestments purchased. Miscella- neous. $213, 172 184 1,220 1,877 2,894 2,999 1,743 3,693 2,032 6,422 2,102 4,322 1,989 3,442 4,428 7,929 1,869 5,872 715 6,403 3,328 3,133 2,835 3,477 2,761 2,891 14,531 6,412 1,642 21,128 4,990 130,551 2,314 4,229 5,568 2,659 1,835 285 69,421 1,742 1,239 928 13,591 1,694 5,843 7,325 9,273 4,066 2,527 3,404 2,394 12,952 1,492 3,807 2,793 4,634 5,474 TEMPORARY RECEIPTS. $3,750,769 67, 104 65,564 43,216 63,435 132,274 36,317 118,791 61,650 97,928 67,330 111,976 57, 182 133,813 106,175 106,032 136,496 92, 167 51,761 164,884 146,347 100,878 77,361 125,583 97,773 152,779 243,905 113,221 80,031 320,976 79,748 2,303,720 75,337 166,489 199,656 158,677 82,112 37, 109 1,198,650 62,366 43,692 91,314 279,827 100,606 92,522 124,620 76,573 109,877 51,106 80,812 185,467 83,526 95, 134 285,917 122,674 105,529 From revenues collected for other civil divisions. General property taxes. $3,439,298 49,494 58,071 26,, 502 60,346 86,733 22,109 82,775 46,542 ■ 74, 3.56 62,990 91,796 41,250 99,614 77, 187 96,388 66,323 38,429 111,234 125,879 70,483 66, 796 104,577 69,0.57 135,001 170,052 66,690 63,056 Other taxes. 242,134 46,785 2,104,791 63,067 121,081 128,778 137,412 65,721 26,. 569 1,039,430 50, .579 30,000 71,008 217,534 85,602 65,133 65,028 86; 641 52,259 93,642 39,001 64,828 165,988 67,118 53,951 259,405 95,017 74,684 $52 279 196 : 608 924 Licences, fineg, etc. $1,853 1,308 7,656 9,011 33,335 9,352 20,600 7,813 9,014 1,516 8,342 19,116 9,333 26,654 8,775 6,829 .32,719 3,672 20,114 2,262 8,368 16,371 2,160 31,608 32,306 7,569 35,620 20,774 115 220 28,339 45,721 1,837 6,509 5,117 10,598 2,152 7,081 8,642 20,803 2,389 12,570 12,685 14, 168 15, 154 1,132 4,031 4,324 830 8,476 34,941 2,468 4,400 16, 179 School subven- tions. $136,063 10,648 5,226 7,923 1,939 11,114 3,363 12,966 5,168 10, 169 2,425 14,320 6,786 11,531 13,687 11,778 12,365 13, 104 6,284 16,483 15,540 8,647 9,001 10,611 10,602 13,811 32,847 9,928 7,851 26,158 83,686 10,440 13,696 17,887 16,299 7,685 5,241 48,400 9,003 5,206 10,990 32,729 11,943 6,340 10,749 15,997 6,026 13,640 6,158 10,847 16,084 7,175 3,460 22,581 20,671 10,392 From in- vestments disposed of. Miscella- neous. $175,408 5,167 959 1,135 2,139 1,031 1,493 2,450 2,037 4,389 1,915 4,110 804 2,726 2,692 7,099 1,099 3,926 1,219 4,448 1,256 1,734 302 2,037 1,743 1,538 9,202 4,297 1,556 17,056 3,224 115,243 1,830 3,287 7,269 2,. 521 1,373 182 100,222 632 1,405 650 8,761 652 5,056 3,843 8,814 3,134 796 1,918 813 2,. 565 532 2,782 1,483 2,471 4.054 MIS.SISSIPPI. The state $1,931,685 $1,902,145 $25, 584 $3,956 $1,994,616 $1,320,413 $507,382 ■ $139,000 . $24,757 $3 064 70, 456 18,674 22,740 23, 773 7,823 35,849 10, 323 22,783 16, 223 9,976 25, 163 20, 171 22,901 33,848 36, 815 70,456 18, 674 22,740 23,773 7,823 35, 849 10,073 22, 783 16, 223 9,976 25, 163 20, 171 22,901 33, 848 36,815 72,962 19, 136 23,619 24, 736 8,135 37,416 10, 574 23, 723 16,922 10,356 26, 128 21,060 23, 902 35, 401 37,979 34, 891 12,9.33 17.418 15,550 5. .540 26,269 6,149 16, 487 12, 574 6,397 18, 544 14, 126 16,964 24.590 27, (Hi3 9,271 6,203 6,201 9, 186 2,595 11,147 4,263 7,236 4,348 3,959 7,584 6,905 6, 934 10,811 10.190 28,800 ' Attala ' 200 50 iss Carroll Clflrko 29 4 Clay Copiah ' 1 120 1166 WEALTH, DEBT, AND TAXATION. Table 22.— COUNTY TEMPORARY PAYMENTS AND RECEIPTS, BY COUNTIES: 1902— Continued. MISSISSIPPI— Continued . TEMPORARY PAYMENTS. TEMPORARY RECEIPTS. COUNTY. Total. Of revenues collected for other civil divisions. For in- vestments purchased. Miscella- neous. Total. From revenues collected lor other civil divisions. From in- Miqpplln- Taxes, iicenses, etc. School subven- tions. General property taxes. Other taxes. Licenses, fines, etc. vestments School 1 disposed of. subven- tions. neous. Covington 815,463 23,359 12, 649 9,626 19, 891 > 26, 811 49, 793 76,833 35,689 14,784 8,623 29,546 13,350 26,368 25,738 19,697 22,090 61,364 15,006 11,360 28, 156 32,172 30,113 37,813 44, 186 23, 086 28,322 33,437 20,350 8,791 17,993 .30,651 18,081 28,765 16,443 30, 196 36,758 13, 338 15, 348 8,647 18,479 13,278 13,742 36. 503 11,995 23, .303 20,704 22, 463 9, 593 9, 466 23, 296 17,206 93,313 85.951 12.414 11,993 23,211 9,289 24.676 53, 719 S15, 463 23,359 12, 649 9,426 19,891 24,815 49,793 76,833 36, 689 14, 784 8,623 29,496 13, 350 26,368 25. 738 18,422 22,046 61,364 15,006 11.286 28,156 32, 172 30, 113 37,813 44, 186 23, 086 27, 772 33,437 20,350 8,791 17,993 30.651 17,631 28,765 15,085 .30, 195 35,758 13,313 15, ,323 8.547 18, 202 $16,120 24,263 13, 148 9,960 20, 776 . 28,019 51,593 78, 634 41,073 15,524 8,950 30,987 14,096 25,810 26,994 20,406 22,971 03,061 16,599 11,678 26, 379 33, 223 31,110 45, 424 42,061 24, 264 28,807 42, 495 21,216 9,092 18,749 31,826 18,721 29,996 17,245 31,591 35, 479 13, 787 15,791 8,879 21,386 $10,751 18,673 8,682 7,631 14,790 16,434 31,573 60,794 30,872 9,187 5,107 14, 427 8,440 16, 320 18.620 12, 399 15,972 47, 642 11.138 7,165 19,058 25,766 23,488 29, 147 26,449 17,781 20, 217 26, 189 15,392 6,444 13,073 25, 078 14, 180 23,872 12,098 26,291 25, 566 8,253 10,443 6, 217 14,956 9,311 10, 427 9,257 8,381 17,238 16,388 17, 600 (i.040 6,146 13,354 11,436 44, 169 46.996 9.401 7,834 14,596 6,021 16,240 41,910 $5,369 5,590 4,466 2,219 5,985 5,338 6,420 17,840 10,201 2,688 3,798 7,160 5,430 7,190 8,212 6,735 6,999 16,015 4,461 4,613 7,321 7,457 7,622 9,775 9,906 6,334 7,390 9.293 5,824 3,648 6,582 6, 520 4,237 6,124 3,766 6,300 9,913 5,634 6,348 1,462 6, 429 4,565 3,964 5,243 4,083 7,278 6,289 5,753 3,890 3,721 5,617 6, 425 17,042 16, 406 3, .526 4,585 6,816 3.648 9,045 12,334 De Soto Greene S200 $110 Hancock $1,996 $4,200 13,600 $2,047 i Harrison Hinds Issaquena 3,600 1 49 Itawamba 45 Jackson 50 9,400 Jasper '. . 60 165 Jefierson 3,300 162 Kemper 1,260 25 44 1,250 21 Lauderdale 404 Lawrence 1 64 i Lee 1 Lincoln. 6, 502 Madison 4,803 907 149 550 1,200 Monroe 8,005 8 Montgomery- Neshoba 94 228 Oktibbeha 450 304 1,358 1,358 23 Perry Pike 26 26 Quitman Rankin 1,200 277 i Scott 13,27X ' 13.876 13,742 13,954 11,995 14,391 14,500 12.474 24,516 21,677 23,363 9,930 9.868 24,371 17,801 96,611 88,701 12,936 12,419 28,211 9. 969 22,549 1 Smith 10 23,303 20,704 22, 463 9, 693 ] Tate Tippah Tishomingo. . .- Tunica , 9, 465 1 23, 296 17, 155 93,313 86,961 12,. 389 1 5,400 60 , Warren 35, 400 26,300 ] Washington 1 26 S ll.OCiC. 23.211 ft, 239 27 1.800 5,000 400 50 24.4()l .53.719 276 26, 285 1 64, 440 1 196 MlSSOl'Iil. The state $8,182,241 Adair Andrew.. Atchison. Audrain. . Barry Barton. . - Bates Benton... Bollinger. Boone - Buchanan. Butler Caldwell... Callaway.. Camden . . . 56. 206 53,535 76, 676 70,4,56 .54,518 42. 235 103,637 35, 040 24, 464 fr— Continued. Kenosha Kewaunee.. . La Crosse Lafayette Langlade Lincoln Manitowoc. . Marathon. . . Marinette Marquette... Milwaukee... Monroe Oconto Oneida Outagamie . . Ozaukee Pepin Pierce Polk Portage Price Racine Richland Rock St. Croix Sauk Sawyer Shawano Sheboygan . . Taylor Trempealeau Vernon Vilas Walworth . . . Washburn... Washington . Waukesha . . . Waupaca Waushara. . . Winnebago . . Wood TEMPORARY PAYMENTS. $44,461 42,149 108,707 68,937 29,198 36,120 106,445 91,413 68,017 23,419 967,175 51,184 54,112 32,076 122,022 48,543 17,926 60,941 42,363 81,821 25,039 116,606 38,627 135,449 55,865 73,673 15,989 56,613 130,206 27,083 63,075 56,748 23,188 88,906 14,093 06,691 114,621 72,892 32,131 159,511 57,126 Of revenues collected for other civil divisions. Taxes, licenses, etc. $28,375 27,089 74,193 .52,921 17,969 21,276 70,703 49,112 55,040 14,5.53 708,250 28,656 35,522 25,487 84,708 34,416 11,662 32,192 23,963 54,626 17,009 82,020 23,945 99,321 33,849 47,354 13,604 32,137 89,207 17,3.50 33,667 34,316 20,606 70,343 9,412 46,720 90,139 47,168 19,604 118,073 34,082 School subven- tions. $16,086 15,060 33,745 16,016 11,229 14,844 35,742 42,301 12,971 8,866 258,926 22,215 18,590 6,689 37,314 14,127 6,274 18,749 15,552 27,196 8,030 34,586 14,682 36,128 22,016 26,139 2,385 23,476 40,999 9,73.1 lfl,.5Us 22,43.'. For in- vestments purchased. 18,563 4,681 19,971 24,482 26,724 12,627 41,438 23,044 Miscella- neous. $769 TEMPORARY RECEIPTS. Total. $36,064 42,132 108,904 67,101 29,468 36,912 104,270 91,003 67,210 23,269 967,224 51,980 52, 147 31,162 122,622 48,309 16,375 60,887 42,919 81,922 23,. 5,36 115,042 38,677 138,463 56,369 80,168 16,274 55,390 130,236 26,658 .53,234 66,748 23, 194 78,777 14,149 66,674 110,620 72,879 32,088 163,083 56,616 From revenues collected for other civil divisions. General property taxes. $19,217 26,999 73,678 50,919 17,823 20,069 67,062 48,264 53,787 14,388 696,189 29,675 33,254 24,074 84,063 33,883 10,031 31,901 23,028 64,196 15,124 77,116 23,766 100,445 33,660 53,688 13,672 31,476 88,444 16,723 J3,319 33,763 20,376 69,658 9,339 46,486 84,619 46,661 19,399 105,446 33,235 Other taxes. $773 12,004 134 5,426 Licenses, fines, etc. $761 73 708 166 416 448 392 15 106 190 303 499 1,139 299 70 237 1,094 531 382 3,050 229 1,115 793 441 317 439 659 202 407 552 235 556 129 218 996 694 162 773 336 School subven- tions. $16,086 16,060 33,746 16,016 11,229 14,844 35,742 42,301 12,971 8,866 268,925 22,215 18,690 6, .589 37,314 14,127 6,274 18,749 15,652 27,190 8,030 34,. 586 14,582 36, 128 22,016 26, 139 2,385 23, 476 40,999 9,733 19,508 22,433 2,583 18,563 4,681 19,971 24,482 26,724 12,. 527 41,438 23,044 From in- vestments disposed of. Miscella- neous. $3,245 ^ ! 1 : 1 :': 1 1 ] i 1 I 1 1 ^WOMING. The state .{676,008 $,507,293 $67,775 8573,182 $502,149 .53,259 567,774 Albany 56,331 33,226 .53,750 41,008 30,655 18,610 25,013 104,675 20,215 38,130 43,630 92,729 17,196 50,060 29,172 47,516 38,007 26,677 16,614 22,619 94,9.33 18,826 32,369 o8,514 78, .528 14,668 6,281 4,054 6,234 3,001 3,878 3,090 2,494 9,742 1,389 6,761 5,116 14,201 2,528 66,331 34,334 53,750 41,628 30,495 17,068 22,021 104,675 20,216 40,221 43,6.30 92,729 16,194 50,041 28,068 47,616 •^8,525 26,617 13,. 326 19,382 94,833 18,827 34,367 38,463 78,528 13,666 9 2,212 6,281 4,054 6,2.34 3,001 3, ,878 3,095 2,494 9,742 1,389 5,761 5 116 Converse 037 146 100 - Laramie Sheridan 103 51 Sweetwater Uinta 14,201 2,528 INDIAN TERRITORY. [There is no county organization, but the territory is divided into nations and reservation s.] The territory. S795, 974 j I $796,974 $409,277 1 ?40P, 277 ' Cherokee nation 69,689 117,684 412,636 206,066 i 69,689 117,584 412,636 206, 065 409,277 \ Chicktisaw nation . . Creek nation Seminole nation i 1 i 1 , '■ COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1187 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES; 1902. ALABAMA. COUNTY. Total. Assets of investment funds. Assets of public trust funds. Court- houses. Jails. Asylums, almshouses, and hospi- tals. $172,968 Schools. Miscellane- ous. The state »6, 093, 701 1 »2, 051, 830 $763,320 11,137,353 81,968,24& Autauga.. . 44,200 67,000 55, 500 81,785 105,600 95,000 91,600 139,835 77,950 70, 100 64,420 37,200 .52,500 52, 300 24, 325 08,600 63,000 50,000 35,400 78,700 56,200 71,700 05,890 282,000 44, 450 78,000 87. 800 149.800 46,088 60.200 .54.800 .52,995 51,610 73, 300 79,050 594, 108 62,380 141,000 49, 800 97. 100 89,310 67, 150 11,500 37,000 16,000 37,000 32,000 41,000 40,000 80,000 32,600 15,000 20, 500 0,500 21,000 4,700 5,000 8,000 20,800 31,000 10,600 17,000 20,000 13, 600 36,000 52,000 34, 600 27,000 37, 500 78,500 17,000 21,500 10,800 13,750 20, 130 14,000 15,000 299,000 17,000 55,000 14, 600 37,000 19, 100 25, 600 21,000 50,000 9,500 25,000 21,000 M.35,000 3, 500 40,000 .52, 500 30, 750 14,500 15,000 29,200 16,000 15.000 13. 100 33,500 27.500 .33.500 11.. 500 22,800 2,500 26, 500 14,000 3,000 15,000 5,000 11,200 0,000 12,000 15,000 0,500 9,000 8,500 5,000 8,600 5,600 1,400 3,250 10,000 10,600 7,000 6,500 10,000 10,000 7,000 7,000 '30,000 2,000 13,000 3,800 25,000 8,000 9,000 8,000 0,910 3,910 12,000 10,000 134,500 0,900 20,000 6,100 10,500 0,200 8,300 10,000 40, 500 5. 000 4,500 8,200 3,500 30,000 10,000 13,000 9,000 5,000 3,750 11,500 0,000 7,000 6,000 20, 000 9,200 9,200 13,200 8,000 14,000 5.200 ,500 15,600 3,000 7,185 36,000 32, 500 15,000 22,335 10, 000 10,000 18, 960 1,200 11,000 30,200 7,200 19,600 4,900 (') 6,800 8,400 15,200 24,000 22,890 (■) 6,950 10,000 3,000 4,500 10,100 10,200 11,200 11,460 41,300 2,550 127,738 17,980 3,000 5,400 2,600 5,710 10,850 10,725 135,000 17,000 7,200 20,200 0) 18,000 600 15,176 16,000 9,970 13,500 26, 760 6,000 21,925 11,980 3,900 60,000 03,500 14, 540 57,000 2,500 5,000 3,600 13,000 Baldwin 15,000 600 32,000 Bibb 26,400 Blount 32,500 Bullock 2,000 1,500 10,000 600 3,000 1,.300 1,000 7,500 Butler 20,000 Calhoun 21,000 26,260 39,000 Chilton . 12, 670 Choctaw. 20,000 Clarke 15, OOO Clay .. 1,000 275 1,000 2,300 15,000 Cleburne 8,000 Coffee 30,000 Colbert 18,500 Conecuh 12,000 12,600 Covington 1,000 1,000 6,000 42,300 10,000 Cullman 20, 500 Dale 30,000 Dallas 200,000 Dekalb . 1,000 28,000 1,000 3,500 1,888 600 42,500 Etowah 38,300 Fayette 9,700 15,000 30,000 1,135 1,120 1,000 2,000 32, 930 20,000 16, 000 5,000 49,500 10, 500 3,000 800 2,000 3,300 60, 000 24, 000 46,000 66,000 22,500 8 000 61, 126 1,400 3,260 279, 450 41,500 53. 300 67, 000 260,000 40,000 136, 600 127.. 525 90,010 02, 040 41,750 95, 950 69, 7.50 51,175 61,430 64, 0.50 170.260 1.39,050 161,240 50,700 10,000 16,000 16, 000 70 OOO 600 1,000 45,000 15, OOO 00,000 42,500 23,000 27,420 5,000 1,360 1,860 1,150 7.50 1,000 1,250 1,500 1,700 650 7,760 1,100 3,600 6,000 Perry 7,600 35,250 35,000 0,750 17 650 St Clair Shelby - - - 20 000 65,000 177, 400 23,000 65.. 500 52.800 78,400 10,000 20, 000 Wilcox I ARIZONA. 8690,700 .1591,100 ' $21,050 $53,800 1 ... 68,900 43, 000 '.54,000 31,000 ' 4, 400 12, 000 10, 500 Gila ^ Graham 24,300 'IS. .500 i<) 2,800 '■ 3,666 1 Not reported. 2 Value of courthouse includes that of jail building. !No report. 4 Value of courthouse includes that of principal jail building. 5 Jail fixtures; the value of jail building included with that of courthouse. 1188 WEALTH, DEBT, AND TAXATION. Table 2 ;i.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. ARIZONA— Continued. Maricopa. - Mohave . . . Navajo Pima Pinal Santa Cruz Yavapai... Yuma Total. $237,200 17,000 38,800 02,000 59, 500 7,100 124,300 14, 600 Assets of investment funds. Assets of public trust funds. Court- houses. 1 $208, 000 13,500 128,000 155,000 154,000 5,500 1109,000 114,000 Jails. Asylums, almshouses, j and hospi- tals. Miscellane- ous. 2$600 ; $20,000 : $8,600 2,450 1 1,050 2 800 i ' 10,000 7,000 5,500 1,100 500 2300 15,000 ARKANSA.S. ( The state. Arkansas. Ashley Baxter Benton , , . Boone Bradley. Calhoun . Carroll. . Chicot . , . Clark Clay Cleburne.. Cleveland. Columbia . Conway... Craighead . . Crawford . . . Crittenden. Cross Dallas Desha Drew Faulkner . Franklin . . Fulton... Garland Grant Greene Hempstead . Hot Spring. Howard Independence . Izard Jackson Jefferson Johnson. .. Lafayette. Lawrence.. Lee Lincoln Little River. Logan Lonoke Madison Marion MiUer Mississippi. . . Monroe Montgomery. Nevada Newton. . Ouachita - Ferrv Phillips... Pike Poinsett. Polk Pope Prairie. . . I^ulaski . . Randolph . . St. Francis. Saline Scott Searcy 84,122,775 71, 100 15,025 6,400 109,900 65, 600 100, 650 10, 025 12,100 41,600 128, 350 52,000 5,400 16, 025 28,100 57,500 192, 500 51,000 23, 600 22,300 16,325 38,100 49,050 44,700 19, 500 23, 400 88,550 7,725 63, 450 45. 350 54, 626 9,825 86, 500 9,000 71,300 105, 000 27, 000 63, 050 60, 000 43, 800 25, 050 5,400 49, 650 60, 100 6,500 9,600 128, 460 24, 100 46, 100 6, 150 24, 500 9,600 98,600 27,000 63, 600 10,550 26,000 20,026 29, 000 29,450 897, 000 34,000 55, 700 68, 550 3, 325 47,000 $1,916,600 ' $416,975 8269,000 53, 000 6,600 1 Value of courthouse includes that of principal jail building. 78 10, 18, 5, 12 7 63, 10, 39, 7 16, 17 10, 4 165, 200 500 600 500 000 600 000 000 000 600 000 000 1 500 800 000 000 000 I. 000 , 000 '. 000 I 000 000 000 500 : 500 000 000 000 000 500 000 500 I 600 500 I 000 i 500 i 000 000 500 ; 200 ' 000 500 000 000 500 000 2,600 I 1,026 { 1,200 10,000 5,000 3,050 1,025 10, 100 20, 100 ,500 4,000 3(K) 100 000 2,025 1100 6,100 000 1,500 500 12,000 .=100 8,500 .500 5,100 1(10 200 4,025 000 7,100 600 3, 0.50 600 2,500 ■■iOU 3,000 800 1,601 5,050 1,025 7,100 5,050 4,030 1,025 6,000 2.000 2.0.50 2.000 4,100 1 . 550 1,525 5,500 10,800 2,500 5,000 ; 45,300 6, 100 10,100 (i50 600 2,000 15,100 3,000 ; 3,100 3,0,->0 4,550 61,000 1,600 ! 0,700 2,5,W 825 16.000 1,600 1,250 500 1,000 2,000 1,200 500 1,500 1,000 2,500 3,350 2,500 676 1,600 3,000 875 2,000 13,300 3,000 2,600 1,200 176,000 $1,521,200 15,000 7,500 9,400 14,000 3,000 5,500 44,000 6,000 7,000 10,000 44,000 140,000 15,000 12,000 5,000 5,600 6,000 12,000 20,700 11,000 11,000 62,000 3,200 25,000 15,800 31,600 4,000 40,000 19,700 31,600 15,000 10,000 20,000 8,800 11,500 1,500 28,650 16.000 4,000 8,000 16,000 11,000 20,000 13, 500 8,000 10, 000 2,000 16,000 19.500 505,000 7,000 21,000 18,000 2 Jail fixtures; the value of jail building included with that of courthouse. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1189 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. ARKANSAS— Continued. COUNTY. Total. Assets of investment funds. Assets of public trust funds. Court- houses. Jails. Asylums, almshouses, and hospi- tals. S17,000 Schools. Miscellane- ous. Sebastian S86,250 35, 050 18, 500 7,000 68,050 3,800 62,200 48,500 57,900 37, 600 S51,000 6,000 12,000 6,700 63,000 3,300 36, 600 26,000 48,400 10, 500 $9,500 1,550 .500 300 5,050 500 6,000 7,000 2,000 6,000 $8,760 Sevier. . . 1,500 26,000 1,000 5,000 Stone 10,000 Washington 3,000 2,500 7,600 White 13,000 Woodruff 3, 600 4,000 Yell 22,000 CALIFORNIA. 515,421,077 $7,951,108 .$986,270 $1,424,7,'<3 $6,068,916 1,175,000 16,200 126,703 207,600 82,000 184,760 423,000 , 705,000 6,500 160,000 25,000 125,000 64,000 360,000 35,000 2,000 (') 85,000 700 25,000 32,600 16,000 25,000 16,000 .... 350,000 Alpine 8,000 41,703 Butte 150,000 20,7.50 .50,000 42,000 75.000 8,000 Del Norte 2 76,100 1,177,500 270,760 120,000 860,000 125,000 noo 40,000 10,500 15,000 67,600 10,250 40,000 210,000 125,000 Inyo 2 180,860 98,800 30,000 65,360 1,833,999 216,000 134,000 37,900 306,000 316,300 67,750 .53,. 500 270,000 380,000 170,000 171,065 278,000 118,500 190, 171 622,500 107,000 390,710 274,800 86,000 40,000 10,000 18,600 1,191,508 125,000 90,000 15,000 12,000 75,000 10,000 40,000 190,000 1 120, 000 100,000 133,000 1160,000 33,000 96,000 1280,000 40,000 290,000 125,000 35,000 10,000 10,000 4,100 145,642 20,000 10,000 9,000 10,000 32,000 4,500 6,000 (') (■) 20,000 4,000 40,860 44,800 10,000 1,250 250,000 15,000 15,000 5,000 18,000 7,000 3,2.50 1,.500 15,000 10,000 20,000 41,600 246,849 56,000 19,000 8,900' 266,000 201,300 60,000 6,000 165,000- 250,000. 50,000. 22,740 =1,000 6,500 37,838 3 2,500 10,000 25,000 60,000 15,325. 17,000 4,000 37,333 140,000 6,000 27,000 .50,000 100,00a 76,000 20,000 100,000 62,000 48,710 49,800 San Joaquin 969,000 162, 100 101,900 200,000 1,017,900 245,800 144,100 72,900 134,750 126,000 .560,700 207,600 108,200 176,800 55,700 211,9.50 190,844 269,925 3.56,200 181,100 575,000 189,000 27,800 107,000 667,000 101,000 50,000 18,800 37,500 30,000 292,000 191,000 155,000 48,000 113,500 100,000 116,000 .50,000 26,000 50,000 92,000 noo 8,100 25,000 36,900 28,500 20,100 noo 15,250 10,000 39,200 3 1,200 3 1,000 12,300 3 200 25,0.50 12,000 40,000 4,000 6,100 92,000 38,000 21,000 11,000 100,000 14,300 14,000 4,000 12,000 10,000 29,. 500 16, .500 2,200 l.-|,.50O 6,000 20,. 500 13,800 12,000 11,200 26,000 200,000 35,000 '46,000 57,000 216,000 102,000 60,000 60,000 70,000 75,000 200,000 98,800 50,000 100,000 36,000 66, 400 60,044 157,925 315,000 100,000 1 Value ol courthouse includes that of jail building, z No report. ^ Jail fixtures; the value of jail building included with that of courthouse. * Under city government. 1190 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OP YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. COLORADO. The state. Arapahoe. .\ri'hu]eta. Bacai Bent Boulder... Total. $5,823,578 1,392,750 5,450 Assets of investment funds. SI, 500 Assets of public trust funds. Court- houses, $2,394,845 467,500 t 1,000 Jails. $705,935 316,750 700 Asylums, almshouses, and hospi- tals. $705,363 414,500 Schools. Miscellane- . ous. $2,015,935 194,000 3,760 Chaffee Cheyenne Clear Creek. Conejos Costilla Custer... Delta Dolores.. Douglas. El Paso... Elbert Fremont. . Garfield... Gilpin Grand Gurmison. Hinsdale. . Huerfano . Jefferson. . Kiowa Kit Carson. La Plata... Lake Larimer Las Animas. Lincoln Logan Mesa Mineral Montezuma. . Montrose — Morgan Otero •Ouray Park Phillips.. Pitkin.. - Prowers . Pueblo. - . Hio Blanco.. Eio Grande. Boutt Saguache... San Juan. .. San Miguel Sedgwick... Summit Teller Washington. -Weld Yuma The state Fairfield Hartford Litchfield Middlesex New Haven. . . . New London.. Tolland Windham 127,850 426,200 104,260 14,100 24,500 126,695 25,900 12,150 64,850 26, 400 35,000 37,260 427,500 14,000 152,100 108,750 86,500 17,760 148,000 11,020 38, 150 121,500 6,385 13,300 67,000 101,275 330,800 262,7.50 15,500 39,000 111,113 13,700 9,000 34,-00 21,800 138,700 41,. 500 25,790 5,0li0 139,0.50 53,4.)0 370,475 24, .500 43,000 39,800 23,700 22, .000 38,000 19,7.50 14,740 73,775 7,000 165,2.50 14,. 500 63,500 2 170,000 54,350 6,500 2 24,000 37,000 8,000 4,250 13,350 24,000 35,000 8,125 300,000 4,000 45,900 38,150 2 82,000 7,. 500 85,000 4,320 10,500 252,500 2,250 9,000 47,500 80,000 2 86,000 102,500 4,500 15,000 6,000 5,500 6,950 13,900 7,600 5,000 2,300 1,600 4,500 1,000 9,600 30,000 19,500 ""'566' 2,160 2,600 40,000 7,325 52,000 4,500 1,850 250 7,000 6,000 15,000 635 4,000 4,000 2,200 77,250 4,000 4,000 6,000 19,260 4,750 1,000 3,000 550 9,000 300 3,500 14,900 13,500 17,500 6,000 4,000 46,500 31,000 10,440 5,660 73,750 10,300 78,000 14,500 29,000 8,000 17,500 6,000 2J,000 4,000 4,500 19,400 6,000 75,500 13,500 2,000 2,000 2,500 12,. 500 4,500 1,700 300 7,300 17,500 750 62,000 4,400 ""'266 'i5,"475 4,000 1,800 2,600 16,000 3,500 4,100 26,300 "3,'666 23,.S25 500 26, 750 CONXECTICUT. DELA-\VARE. The state Kent Newcastle Sussex DISTRICT OF COLFMBIA. [No county organization.] 47,800 225,200 16,500 84,696 15,600 4,260 37,000 1,400 19,300 35,. 500 10,000 82,450 64,000 2,500 10,000 63,000 700 12,100 60,000 3,600 12,000 3,576 232,300 65,500 7,000 20,000 98,325 8,200 7,000 26,200 16,000 73, 400 6,000 9,250 47,600 42,400 215,000 10,000 10,000 30,000 1,500 60n 6,600 15,760 3,840 4,260 1,.500 60,000 1,000 $2,283,317 $1,091,. 500 $899,354 $280,600 $11,963 678,925 089,588 64,. 500 300,000 386,000 23,000 43,500 310,000 26,000 5,000 305,000 267,000 31,, 500 77,500 102,000 54,000 7,000 65,354 65,000 45,000 8,925 2,588 157,450 492,000 94,000 21,. 500 95,. 354 36,000 80,000 16,000 9,500 30,000 460 ] $1,489,900 $000,500 $205,400 $558,000 $126,000 130,100 1,257,200 102,600 26,000 560,000 14,. 500 10,lOO 187,200 8,100 25,000 610,000 23,000 1 69,000 .'.'.'.'.V.V.'.'.... 57,"66o _ . • No report.. 2 \:i\\v of courthouse includes that of jail building. 3 Not reported. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1191 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. FLORIDA. The state. Alachua. . Baker Bradford. Brevard. . Calhoun.. Citrus Clay Columbia. Dade De Soto.. Duval Escambia.. Franklin... Gadsden... Hamilton. Hernando. Hillsboro. . Holmes Jackson. . . Jefferson. . . Lalayette. Lake Lee Leon Levy Liberty.. Madison. Manatee . Marion. , Monroe. . Nassau. Orange. Osceola. Pasco. . - Polk.... Putnam St. John Santa Rosa. Sumter Suwanee Taylor Volusia Wakulla Walton Washington. Total. S3, 435, 320 225, 530 10, 645 39,835 68, 370 13, 656 30, 239 64, 467 76, 497 44, 178 62, 690 426, 651 243,156 61,742 64,647 56, 425 22,371 381,265 20, 130 43,796 30,870 23,906 50,582 38,835 80,978 19, 343 9,871 33, 545 49, 710 107,654 212, 260 69, 393 139,293 71,145 34,077 107,276 49,014 69, 432 65,200 25,759 33, 630 20, 623 92, 644 16,017 31,464 37,640 Assets of investment funds. Assets of public trust funds. Court- houses. SI, 287, 050 103,000 1,900 15,000 9, 300 1,400 10, 500 25, 400 42,000 700 13,500 165,000 90,000 21,500 32,600 24,000 7,300 139,000 6,000 11,500 12,000 11,500 15,000 13,000 42,000 3,860 2,500 11,000 16,000 19,000 141,000 35,000 67,500 38,600 6,000 18,900 13,000 16,600 9,000 10,000 7,000 8,300 25,000 7,000 7,000 12,000 Jails. $395, 384 4,500 6,000 1,000 14, 300 4,000 3, .WO 11,400 9,000 500 12,000 43,000 26,000 12,000 2,500 8,600 3,000 26,500 6,000 10, 000 2,000 8,500 8,000 3,400 8,000 4,000 3,500 3,500 1,600 15,000 36,600 500 12,000 1,500 10,000 13,000 12,000 12,600 8,000 3,000 2,700 6,200 8,234 300 6,000 5,750 Asylums, almshouses, and ho.spi- tals. Schools. Miscellane- ous. 1,700 5,000 6,000 5,000 2,087 1,.300 3,500 250 8,600 17,500 1,600 650 1,200 1,160 750 700 111,930 3, 145 20, 236 30, 720 3,256 15,0.39 13, 867 20,497 34, 278 27,190 148, 661 88,823 13,742 12, 147 10, 926 10,371 141,766 4,130 14, 796 14, 370 2,405 17, 996 11,635 22,253 10, 293 2,071 19,045 16,210 63,664 17,600 18,893 43, 293 10, 645 14,077 60,776 16,014 32,332 29,700 9,109 20, 730 3,523 64,760 4,717 7,504 9,190 $444,208 4,300 600 3,600 4,050 5,000 1,200 3,800 6,000 7,000 10,000 66,000 33, 333 14,500 7,500 12,600 1,700 70,000 5,000 7,500 2,000 1,500 7,500 9,600 8,726 1,200 1,800 16,000 16,600 17,000 15,000 8,000 3,000 4,000 13,600 8,000 8,000 7,000 3,000 2, COO 2,500 3,600 3,000 10, 200 10,000 GEORGIA. The state Appling Baker Baldwin Banks Bartow Berrien Bibb Brooks Bryan Bulloch Burke Butts Calhoun Camden ■Campbell Carroll Catoosa Charlton Chatham Chattahoochee . Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia S7, 983, 263 19,370 17, 550 79, 100 16,750 127, 4.30 67,000 248,000 66, 300 6,900 41,900 35,700 68,800 17,900 13, 175 23,600 68, 550 14,500 10, 760 296, 000 17,200 29, 600 70, 760 103,940 18,450 38,200 26,400 125, 460 42,860 68,760 16, 633 S3, 729, 637 6,500 6,000 31,500 7,500 65,500 18,000 106, 000 40,000 2,100 29, 500 25,000 39,000 6,500 7,000 11,000 36,000 6.600 10,500 185,000 6,200 9,000 22,000 38,000 10,600 24,000 8,000 38,000 25,000 51,500 11,600 81,314,269 [ S446,018 7,500 5,500 6,100 3,060 6,260 9,000 25,000 10,000 3,100 11,000 3,100 1 3,700 1,500 8,100 20,500 200 75,000 4,000 10,600 8,200 15, 300 5,000 8,200 6,000 26,260 10,000 5,000 1,500 1,000 3,500 1,200 5,350 2,000 60,000 1,300 S364, 224 1,000 5,000 4,700 300 3,600 3,750 2,600 3,200 11,000 3,000 . 300 3,400 1,000 1,000 1,970 3,000 '7,' 436' 3,000 400 6,700 2,600 6,050 35,000 5,000 43,900 35,000 67,000 15,000 700 2,400 1,676 300 4.000 60 600 2,350 6,600 960 3,100 8,800 600 1,260 1,633 12,000 6,000 3,000 1,000 8,000 6,000 10,000 7,000 7,000 35,000 34,040 2,000 3,000 10,000 60,000 6,260 2,000 1192 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. GEOKGIA— Continued. COUNTY. Total. Assets of investment funds. Assets of public trust funds. Court- houses. Jails. Asylums, almshouses, and hospi- tals. Schools. Miscellane- ous. Coweta J42,000 12,100 11,600 21,676 66,600 122, 160 56,860 62, 100 89,500 52,300 41,600 6,275 12,800 75, 200 60,000 39,600 42,700 216, 560 J17,000 4,500 7,200 7,250 33,500 53,500 31,000 26,500 25,500 32,000 11,300 2,000 3,500 42,500 27,000 28,000 22,000 75,000 17,000 10,200 390,387 6,800 2,250 23,000 19,000 21,600 27,600 22,000 33,000 32,000 29,500 5,500 43,000 22.000 27,600 30,000 3,000 22,500 6,500 12,200 25,000 3,200 39,000 10,300 6,000 13,000 4,500 6,200 17,000 3,500 20,200 27,600 10,400 34,200 3,750 7,100 21,500 38,000 7,000 14,500 10,400 02,500 43,000 17,000 30,200 30,600 17,600 28,500 23,000 33,500 37,000 13,500 2,000 3,700 26,000 250,500 12,000 11,250 23,000 17,500 ■ 25,000 41,000 21,000 .32, 500 ?6,200 2,000 4,100 4,050 16,000 20,200 10,000 10,000 22,000 7,600 8,000 2,000 4,000 8,100 6,000 5,100 10,200 20,500 1,026 7,100 207,769 6,050 500 3,000 4,100 1,500 8,100 7,660 8,100 2,000 3,160 4,000 6,100 6,000 5,150 8,000 5,000 10,260 3,200 4,000 5,000 1,000 8,000 8,000 2,000 3,050 26,000 7,100 2,000 16.000 10,000 3,050 600 8,200 2,500 1,276 2,000 10, 200 10.000 9,200 6,025 66,000 10,200 9,200 10,200 3,060 1,025 5,075 6,000 8,150 20,000 2,100 3,000 2,026 1,500 30, 150 7,100 6,000 8,000 8.200 2.000 29. 000 5,000 6.100 4,000 89,800 $10,000 Crawford $600 6,000 Dade . . 200 1,250 2,000 4,000 2,600 4,000 3,000 3,200 4,500 825 8,300 16,000 Dekalb 4,000 2,350 1,600 9,000 1,500 6,300 276 300 600 1,000 1,600 40,450 10,000 00013"^ 1 10,000 i 30,000 8,000 Early 11,500 2,000 5,000 Elbert 3,000 21,000 16,000 5,000 3,600 3,000 7,000 Ployd 7,060 110,000 Forsyth 33,025 35,550 812,049 19,750 4,750 43,500 44,200 36,900 53,700 47,450 92,700 15,000 ?,250 40,068 16,000 Fulton 24,275 900 149,550 7,000 2,000 2.500 5.100 15,000 16,000 ! 2,100 4,600 5,000 2,100 8,800 200 400 1,300 60 100 4,400 2,221 11,800 3,500 2,800 8,500 1,000 2,600 10,000 1 10,000 Hall 41,000 47,400 59.450 14,900 .55,250 45,300 58,250 56,400 20, 221 108,000 19,260 43,700 41,160 10,325 102, 400 1 3,600 i 24,000 1 6,000 Hart 1 2.850 1.250 3,000 2,000 3,000 1 17,000 1 22,500 12,000 1 10,000 4,250 3,750 6,600 2,500 71,000 2,800 1,000 2,150 3,125 1,400 3,750 5,500 60 3,000 1 20,000 6,500 3,000 5,000 500 49,000 .32.550 13.500 24.810 50,600 53,800 26,086 23,8.30 61,700 60,560 27,700 53, 000 10, 400 18,125 30,250 78,200 32,000 66. 750 68,425 181.100 92.450 .56.900 49.850 49,700 27,005 45, 425 44,700 66, 300 116,925 28,. 550 10, .375 13.825 .32.500 318. 960 46. 365 20, 060 31,500 47,200 38,800 88, 750 39.000 40, 400 45. 700 10,000 i 8,700 1,000 20,000 5,600 35,000 7,085 1 1,000 4, 3.30 1,500 5,000 6, 800 600 1,900 2,600 2,250 2,000 3,600 10.300 6. 100 3,600 1.760 700 1,000 4,500 4,030 3,860 1,900 4,600 9,225 1,760 875 1,100 2,600 300 1 30,000 16,000 10,000 1 10,000 1 2,260 1 1 1.600 2,500 8,000 6,660 2,000 20,000 Montgomery Morgan Murray 12, 000 3. 7.5(1 1.900 10,000 4.600 29,000 44, 000 1 40,000 33,000 1 30,000 2.600 1,650 5,50 5,850 j 1 10,000 1 4,500 1 8,000 1 2.800 1.150 700 5.200 1,500 12,600 1 19,000 50,000 1 6,000 1 1 3,000 7,000 2,600 .30. 000 3,000 2,000 24. 265 900 500 1,500 3,000 9,250 2.600 15,000 5.000 8.800 1,500 8,000 13,000 300 900 2,500 Tattnall .30.800 2,666 8,000 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1193 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND- ASSETS, BY COUNTIES; 1902— Continued. GEORGIA— Continued. Total. Taylor Tellair Terrell Thomas .... Towns Troup Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster . . . . White Whitfield... Wilcox Wilkes Wilkinson. . Worth S8,050 38, 100 79,600 72, 500 17,000 127,050 29, 500 29, 800 62,010 30,800 135,000 46,460 22,000 96, 200 20, 760 12, 200 17, 150 64, 666 64,900 24, 476 22, 900 25, 500 Assets of investment funds. Assets of public trust funds. Court- houses. »4,600 10, 000 61,600 43, 000 11,500 31,200 19, 500 22, 000 25,600 12,600 42,500 26, 700 18, 000 42, 700 2,750 3,600 7,200 29,000 1,300 8,600 8,200 11,000 Jails, Asylums, almshouses, and hospi- tals. Schools. Miscellane- ous- Sl.OOO 7,500 12,000 I S5,300 17.000 I 2.500 100 IDAHO. The state $876, 535 S367, 300 S48, 335 $27,100 Ada .. 131,700 33,700 12,900 44,300 61,050 10,650 52,360 13,900 11,610 19,600 97,600 10,200 47,800 67,200 13,500 6,875 79,000 36,560 27,300 70,000 38,760 59,500 28,500 7,500 26,000 46,000 3,600 8,000 5,300 3,500 10, 300 2,800 4,600 6,300 29,500 2,000 1,500 47,000 20,000 16,000 20,000 21,600 200 200 900 300 60 1,060 4,600 3,600 110 3,300 2,100 7 000 65,000 Bear Lake . . 4,600 19,000 16 OOO Blaine 6 000- Canyon.. .... 2,360 37 500 Cassia 5 000 8;00O 6,000 92 700 Idaho .... 4 500 1 20t> 16,000 6.000 21,500 Latah - 7 000 20,700 9,000 2,600 376 6,000 32,000 10 50O Nez Perce Oneida 5,050 60 9,000 50 260 i 11,000 41,000 17 200 Washington ILLINOIS. $35,897,163 S160, 400 «19, 417, 143 83,203,099 86,802.341 Adams 525,000 71,693 49, 448 179,000 35,600 315,300 26,606 480, 500 212,812 188. 476 182,000 62,871 65, 250 65,000 556, 849 13,196,067 84,600 60,000 418. 600 87,650 67, 500 240,500 274, 900 183,233 47,600 460, 000 1 52, 500 30,000 60,000 26.000 45.000 4.000 1 75, 000 60, 000 160.000 150.000 46.800 22.000 41.500 215.000 8,305,693 66.250 26. 7.50 182,000 64, 600 31,000 140,000 210, 500 37,000 43,000 15,000 2 300 7,000 19.000 600 10.300 2,000 (■) 20,600 5,200 12,000 10,150 15, 250 12, 300 60, 500 3 1,604,874 8.250 10. 250 16. 600 8.050 11.000 20. 600 31.400 3.500 fflO 60,000 18, 700 4,000 93 8,448 Bond 100, ooa 10, 000 110.000 11.300 40.500 30.000 22.000 20.000 5.000 10.000 10. 000 30,000 3,233,070 10.000 7.000 21.000 25,000 ^5 ,600 150,000 j 5,805 15, 000 2,312 1,275 Carroll 350 000 100, 000 Christian Clark 921 1,000 1,200 1,349 3,550 7,000 Clinton 260,000 88,880 6,000 200,000 Dekalb Dewitt 80 000 33,000 6, 000 4,000 1,733 136,000 Effingham 1 Value of courthouse includes that of jail building. 2 Jail fixtures; the value of jail building included with that of courthouse. a Includes value of criminal court building. 1194 / Table 23. WEALTH, DEBT, AND TAXATION. -VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. ILLINOIS— Continued. COUNTY. Total. Assets ol Assets of investment i public trust funds. funds. Court- houses. Jails. Asylums, almshouses, and hospi- tals. Schools. Miscellane- ous. Fayette $:», 495 (i8,300 36, 196 116,600 23,757 126, 692 100,800 19,220 102,962 8,941 67, 477 260, 100 96,132 63, 000 46,468 122,020 104,600 497, 420 40,700 607, 185 130,500 29,800 440,710 286,953 321,600 69,019 370,000 218,000 610,500 238, 510 361,000 832,800 219,711 927,000 178,000 76,942 327,000 380,000 40,800 261,600 174,700 33,262 84, 250 200, 840 88,000 478,865 767,000 42,214 60, 676 295,838 49,250 6,500 153,496 42,050 69, 446 431,500 225, 425 38, 272 1,132,208 111,100 88,000 132,500 61,408 728. 500 357,366 36,0.50 243.091 132. .500 328, 450 54,894 62, 162 105, 365 660, 500 632,276 42,956 974,000 469,200 $2, 496 $25,000 31,000 30,000 76, 000 16,000 70,000 66,000 15,600 35,000 2,250 38,000 1.33,000 28,000 32,000 34, 200 85,000 67,000 66,000 10,500 340,000 80,000 18,500 185,000 130,000 212,000 42,000 129,000 110,000 240,000 148,000 65,000 676,000 142,000 875,000 110,000 51,600 66,000 70,000 21,000 85,000 100, 000 20,500 63,000 107,000 40,000 130,000 350,000 26,500 10,600 150,000 26, 000 600 35,000 16, 200 60,500 225,000 110, 500 20,000 740,000 40,000 45,000 90,000 22,000 210,000 72,000 26,600 176,000 25, 000 216,000 45,000 40,000 33,000 76,000 428,000 31,600 380,000 87,000 $3,000 10,300 1,500 6,100 2,000 10,000 15,300 300 20,000 3,150 10,200 40, 100 26, 800 21,000 3,600 31,000 18.000 17,600 2,100 63,000 26,000 11,300 50,200 31,000 33,000 8,200 8,600 21,000 20,600 35, 100 26,000 61,000 10,060 7,000 30,000 12,500 2,000 25,000 7,800 6,500 7,700 8,850 1,000 11,000 8,000 21,000 62,000 7,200 4,026 11,000 3,260 2,800 10,500 4,360 10,260 40,600 26,250 4,000 26,000 12, 100 2,000 17,600 5,100 60,500 26,000 6,500 36,500 2,500 100 2,500 16,000 6.000 16.500 103,000 4,300 12, .500 22.200 $23,000 27,000 Pord Franklin ' 496 600 757 1.692 4,200 36,000 5,000 45,000 30, 600 , 3,000 45,600 2,750 19,000 87,000 40,000 10,000 6,150 6,500 19,200 15,000 1,000 114,185 24,500 Graniiy 420 ^ 362 791 277 1,032 $.300 Jasper Jefferson Jersey 2,518 520 400 9,920 2,100 400,000 26,000 Kendall 510 953 1,600 2,319 205,000 25,000 75.000 2.500 32,600 87,000 50,000 65,000 60,000 94,800 32,000 4,5,000 38,000 6,000 20,000 36,000 8,000 20,000 65,000 3,800 18,000 82, 800 40.000 22,000 66,000 5,600 38,586 29,500 Lake 100,000 1 4,000 200,000 200.000 410 200,000 2,000 20,000 15,661 1,942 ' 5,000 250,000 260,000 4,000 160,000 2,000 112 2,250 40 1 1 1 5,865 300,000 300.000 3,014 7,565 838 104, 500 20, 000 3,200 4,000 21,500 6,000 66,000 87,360 9,000 364,800 46,000 16,000 25,000 24,000 68,000 68.700 3,450 24, 200 6.000 12,600 7,000 5,500 6,000 60,000 100,000 6,000 76,500 60,000 3,996 100. OOU 1,696 1,000 100, 000 Rt Clair 1,325 5,272 2,408 1 13 000 gcott 25 000 Stark ■ 308 400 000 666 600 7,391 850 394 662 11,366 100, 000 ■\yiiite 600,000 1.276 2,166 6,000 500,000 INDIAN TERKITORY. [For assets of the various Indian nations see end of this table page 1224.] COUNTY PAYMENTS, RF.CEIPTS, AND ASSETS. 1195 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUXT^' POSSESSIONS OTHER THAN SLNKING FUND ASSETS, BY COUNTIES: 1902— Continued. INUIAXA. The state. A.dams Allen Bartholomew. Benton Blackford Boone.. Brown. Carroll. Cass Clark . . Clay Clinton. . , Crawford. Daviess. . . Dearborn. Decatur. , Dekalb . . . Delaware. Dubois.. . Elkhart.. Fayette.. Floyd Fountain . Franklin . . Fulton . . . Gibson Grant Greene Hamilton. Hancock . . Harrison Hendricks.. . Henry Howard Huntington. Jackson.. Jasper. .. Jay Jefferson . Jennings . Johnson.. . Knox Kosciusko. Lagrange . . Lake Laporte. .. Lawrence. Madison.. Marion Marshall . . Martin Miami Monroe Montgomery. Morgan Newton. Noble... Ohio Orange. . Owen — Parke . . Perry.. Pike... Porter. Posey. . Pulaski — Putnam . . . Randolph. Ripley Rush St. Joseph. Scott Shelby Spencer Starke 541,663,703 Steuben Sullivan Switzerland . Tippecanoe.. Tipton 313, .500 1,968,000 526,000 177,200 223,500 600,500 26, 800 386,000 547,000 260, 400 237,200 803,500 53,900 573, 900 334, 500 261,500 260,200 807,550 205,250 495,700 239,000 188, 100 413,200 691,500 324,500 502,500 837, 000 397,. 500 348, 500 508,000 191,100 659, 000 335,000 378,000 414,500 303,000 272,500 522,500 125,850 142,900 395,500 526,200 478,500 452,640 468,000 725,000 256,700 643,000 5, 109, 800 305,500 185, 100 461,786 392,650 232,500 264, 700 215, 727 253, 100 41,400 136,200 132,800 403,500 192, 700 112,000 412,500 382, 200 298,500 230, 700 450,000 100, 400 549,. 500 C57, 700 47,300 472,950 268,500 243,900 104,300 420, 000 113,800 915,500 413,250 of investment funds. Assets of public trust Court- houses. 316,127,250 87 1,187 {') 50, 1.54 60, 27, 43! 75, 20, 350; 22 110, 66; 110, 75, 420 35, 258; 41 77, 83, 41 215: 209, 450, 104: 130: 320, 30, 70, 70, 110, 73: 65, 200 48: 54, 230 110 305 220 107 20s: 400, 175 320 2,670 17 105 151 .55 71; 10, 185 5 26 17 26 250 109 73 6 85 26 315 295 25 110, 35 165 55 104 26 525 183 Jails Asylums, I almshouses, and hospi- tals. 52,371,550 51,000 101,000 '"'8,'66o 14, 000 16, .500 »200 25,500 61,000 10,200 28, .500 20, 500 2,600 50, 500 8,500 23,000 10,200 35,200 35, 250 20,200 7,000 31,000 81,000 16,000 40,500 15,500 30,500 6,500 10, .500 20,000 4,100 25,000 10, 000 45,000 25,000 13,000 10,500 41,000 11,500 MOO 15,000 36,000 30,500 12,200 22,000 50, 000 3,500 40,000 305,000 12,500 5,, 500 33,. 500 75,200 21,000 7,200 30, 100 2,300 4,. 500 6,300 26,000 25,200 25,. 500 10, .500 25,200 5,200 50, 000 10, 500 19,000 55,200 5,. 300 26,000 15,500 15,. 500 10, .500 36, 000 5,700 50, .500 30, .500 28 33 8 302: 20, 27 26: 85: 45: 42: 25 22 37 15 12 20, 35 53 26 38; 75 3 48, 134, 55, 12 23 34 .56 26, 30, 40, 4 25 Miscellane- ous. .519,8.50,900 127,000 600, 000 440,000 75,000 37,000 470,000 14,000 300,000 345,000 151,200 160,000 400,000 20,000 111,200 2.50, 000 101,000 ISO, 000 267, 000 90,000 175,000 175,000 61,000 225,000 600, 000 60,000 250. 000 300, 000 265, 000 175,000 125,000 150, 000 500,000 220, 000 175,000 300.000 200,000 40,000 396.000 45,000 100, 000 250, 000 150, 000 173,000 307, 000 200, 000 200,000 75, 000 235,000 2,000,000 150, 000 150, 000 300, 000 131,000 100, 000 160,000 175, 000 30, 000 80, 000 100, 000 250, 000 100, 000 50, 000 140, 000 200,000 200,000 200,000 260, 000 60. 000 200, 000 250,000 7,000 300,000 200,000 50,000 15,000 250, 000 76,500 275,000 175,000 ■ Not reported. 2 Value of courthouse includes that of jail building. 'Jail fixtures; the value of jail building included with that of courthouse. 1196 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. INDIANA— Continued. Union Vanderburg Vermilion . . Vigo Wabasli Warren Warriclt Washington Wayne Wells White Whitley Total. 8209,500 1,792,200 328,900 ; 793,000 400,000 268,000 ' 298,500 I 156,000 I 838,500 349,000 333, 650 560, 200 Assets of investment funds. Assets of public trust funds. Court- houses. 8110,000 614,000 26,000 456,000 133,000 43,000 62,000 105,000 500,000 165,000 113,000 350,000 Jails. $19,000 75,000 26,400 17,000 11,000 20,500 15,. 500 10,000 20,000 3,000 30,500 Asylums, almshouses, and hospi- tals. $20, 500 102,200 27,500 56, 000 33,000 25, 000 16, 000 6,. 500 28,500 44,000 , 17,650 I 29,700 i Schools. Miscellane- ous. $60,000 1,001,000 250,000 265,000 223,000 200,000 200, 000 30, 000 300, 000 120, 000 200, 000 160,000 lOVPA. The state Adair Adams Allamakee Appanoose Audubon Benton Blackhawk Boone Bremer Buchanan Buena Vista. . . Butler Calhoun Carroll Cass Cedar Cerro Gordo . . . Cherokee Chickasaw Clarke Clay Clayton Clinton Crawford Dallas ^ Davis Decatur Delaware Des Moines. . . . Dickinson Dubuque Emmet Fayette Floyd Franklin Fremont Greene Grundy Guthrie Hamilton Hancock Hardin Harrison Henry Howard Humboldt Ida Iowa Jackson Jasper Jefferson Johnson Jones Keokuk Kossuth Lee Linn Louisa Lucas Lyon Madison Mahaska Marion Marshall Mills $24,227,296 60,500 162,000 140,000 60,600 58,351 309, 226 660, 990 196, 752 198,800 143,035 169,000 135,000 231,700 130,000 174, 137 177,500 414,660 248,472 150, 000 176,600 135,600 363,163 437,500 143,500 882,200 281,375 146,750 239, 000 424,000 39,500 504, 000 67,000 226, 438 169,480 196, 663 114,106 119,433 118,500 206, 406 140,274 42,000 230,001 158,500 205,611 162,600 63, 100 85,000 306,557 352,000 178,000 227,372 583,716 229, 000 207,500 138, 477 200,000 404, 500 249, 848 219,500 .54,900 293,746 478,800 421,000 515, 833 116,041 $0,845,466 33,000 50, 000 6,000 18, 000 11,000 21,000 131,321 28, 000 1 40, 000 20, 000 34,000 22,000 43,500 66, 000 86,000 32, 000 95, 000 176,000 25,000 55,000 65,100 30,000 150, 000 21,000 115,000 1102,500 27,000 70,000 136,000 119,500 210,000 37,000 60,000 51,000 90,000 43,000 42,000 12,000 31,000 152,500 1,600 90,000 22, .500 7,000 21,000 6,500 40,000 70, 100 30, 000 46,000 85,000 116,000 37,500 53, 000 55,000 20,000 19, 500 168, 000 6,400 80,000 160,000 135,000 262,986 27,000 2,500 11,000 10,000 6,500 3,750 12, 000 18, 669 12, 000 (1) 5,000 5,700 10,500 12,000 5,500 10, 000 10,000 6,600 1,600 28, 495 10,600 10,500 5,200 (') 2,750 5,000 30,000 (') 5,500 6,000 6,600 9,000 11,000 6,100 4,000 1,700 (1) 22, 000 11,000 4,000 5,500 6,000 5,000 6,600 12,000 11,000 5,000 20, 000 10,000 8,000 6,000 10,000 10, 000 1,600 5, .500 3,300 12,400 30,000 7,000 21 , 619 4,. 500 $2,811, $13,640,952 15,000 16,000 23,000 11,000 18,601 41,226 11,000 18,752 23,000 18,036 17,000 13,000 32,000 13,500 17,137 40, 000 29, 660 22, 472 15,000 14,000 19,000 44,668 25,000 12,000 80,000 18,876 17,000 14,000 100,000 46,438 11,980 22,663 20, 106 21,333 17,. 500 26,706 27,774 25,000 18,001 : 24 11 21 611 000 '.... 600 .... 29,857 00, 000 22, 000 37,372 51,896 19,000 22,000 23,477 45,000 120,000 47, 398 21,000 10, 200 36,504 26, 800 29,000 41,228 23,541 75,000 101,000 25,000 26,000 236,000 600,000 138, 000 136, 800 100,000 108,000 100,000 160,600 40, 000 60,000 100, 000 280, 000 150, 000 100, 000 100, 000 50,000 250,000 262, 000 100, 000 682, 000 160, 000 100, 000 150, 000 169,000 20,000 260,000 30,000 126, 000 100, 000 75,000 40,000 60, 000 86,000 147,000 60, 000 16,600 100,000 125,000 170,000 126,000 30,000 40,000 200,000 260,000 100,000 100, 000 395,820 200,000 140,000 56, 000 150,000 264,500 181,450 26,000 36,000 165, 782 262, 000 250,000 200, 000 60, 000 1 Value of courthouse includes that of jail building. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1197 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER TIIAX SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. IOWA— Continued. 1 Value of courthouse includes that of jail building. COUNTY. Total. Assets of investment funds. Assets of public trust funds. Court- houses. $20,000 37, .500 175,000 110,000 44,000 11,000 40,900 160, 000 26, 200 90, 000 10, 000 370, 459 275,000 27,. 500 05,000 103,500 205,000 110,000 41,. 500 48,000 56,000 60,000 27, 000 11,500 160,000 90, 000 80,000 69,000 1200,000 45,000 10,000 1205,000 13,000 55,000 Jails. Asylums, almshouses, and hospi- tals. Schools. Miscellane- ous. Mitchell.. $128,037 135, 134 242,810 258,622 404, 000 81,500 72,900 260, 189 102,768 326, 000 149,400 892,786 698,000 152,500 240,200 333,303 537,300 213,821 232,600 245,118 333,279 139,000 89,500 400,500 383,000 340,217 283,000 142,000 346, 100 86,900 123,500 452,700 104,500 203,000 .S3, 500 8,000 13,000 25,000 10,000 6,500 S5, 137 14,634 12,860 23,022 50,000 24,000 $100,000 75,000 42, 1.50 100,000 300,000 40,000 32,000 60. 000 Monona Monroe Montgomery Muscatine O'Brien Osceola Page. 11,000 29,189 Palo Alto 16, .568 00,000 15,000 21,000 200,000 39,400 100.000 Polk. 3,500 71,000 3,000 5,000 4,200 76,000 11,000 3, .500 13,400 15,600 7,000 5, .500 5,000 10,000 25,500 10,000 5,500 (') 10,000 15,500 (1) 3,500 11,000 274,826 47,000 30,000 20,200 25,203 48,300 244,000 305,000 92,000 150,000 200, 400 208.000 Ringgold -Sac Shelby 22,821 70,000 12,000 ; 175,600 33,(18 ' 1,50.000 Story Tama 44,679 22,000 17,000 34,000 38,000 24,717 24,250 17,500 34,000 217,000 50,000 40,000 360,000 Taylor Wapello 175,000 200,000 Washington Wayne 168, 7.50 50,000 112,100 30,900 Winnebago 23, 000 17,000 75,000 230, 700 12,000 76,000 W right - 25,000 112,000 KANSAS. 815,732,855 811,500 .',4.269.815 S671.376 8957, 300 $9,822,865 Allen 96,000 228,515 407.000 139, 100 126, 200 452,000 490,000 133. 100 156.000 62,600 286, 800 13,900 42.000 177.500 429.800 183,200 36, 100 65,500 340. 000 57,800 320.760 82,000 100.660 62.000 126,200 63,600 76, 600 37.200 83, 600 330,000 204, 800 6,6.50 34.060 8. 800 17,000 25, 200 151.200 57,000 140,516 150,000 30,000 136,600 82,000 70,000 1 26, 300 140,000 10.000 110.000 5,500 8.500 10.600 27,000 6,500 4,700 5.000 17,000 17 800 25. 000 1 77.600 200 000 i 30, 000 2.600 (1) 16.000 3,000 {'1 (i| 2.100 16,000 (1) 2,000 10,500 6,500 5,200 1,100 5.000 16.000 1,800 10,100 2,000 4.700 100,000 85 000 350. 000 400,000 Butler 89 000 15.000 10.500 100.000 40.000 10.800 400 150, 000 18,600 40,000 61.500 68,000 5, 000 Clay Cloud Coffey 5.500 6. 300 100,000 350. 000 4,000 85,000 35, 000 10,000 73.000 28,000 60,000 23,000 56.000 63, 000 7,500 14,000 8,000 16,650 17,000 11,300 25,000 250,000 25.000 240. 000 Douglas 8.650 ' 76.000 22.000 45,000 131,000 28, 000 12.000 40.000 75,000 20,000 40,000 18.000 jj]^ 2,000 (1) 3, 000 2.500 0^ 2,000 2 300 200 1,050 3,200 Ellis 2,500 6,500 4.700 117.000 111,000 148,000 5,000 30,000 8,. 500 12.000 22. .50(1 His. 200 8, -JOO 6. noil 2.01)0 1.600 -- 1 65.000 17.000 6, 500 200, 000 150.000 P n p 450 3,000 400 ura . - • 5.000 1,500 (n 2.000 800 6,000 1,200 13,000 Greenwood 70, 000 120 000 130,500 121,800 36, 000 1" ii.666 ' io4.(m6 Harvey ; r. ;.:.::;:::: 9,000 1 20.000 2 Jail fixtures; the value of Jail huilding included with that of courthouse. 1198 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, .BY COUNTIES: 1902— Continued. KANSA.S— Continued . COUNTY. Total. Assets ol investment funds. Assets of public trust funds. Court- houses. Jails. Asylums, almshouses, and hospi- tals. Schools. Miscellane- ous. Haskell 35, 250 18,000 210,026 310,000 243,200 264,000 21,700 32,200 16,000 95, 300 12,600 702, 840 90,000 215,000 35,000 320.000 305, 400 265,600 626,500 12,500 259,000 115,200 171,000 80,200 28,000 477, 100 204,000 70,600 68,300 341,300 86,600 146,160 72,000 53,000 155,050 14,000 12,310 150,000 211,400 136, 700 77, 140 26, 000 65,900 112,000 247, 100 9,500 422,000 18,000 433, 175 10,000 29,000 254, 000 25, 500 4, (MO 9,800 149,500 13,400 41,500 111,150 7,650 473,000 6, .300 56, 400 114,700 648,000 ' $4,000 U5,000 50,000 40,000 50,000 110,000 2,000 6,200 12,000 29,000 10,500 169,750 29,000 35,000 30,000 77,000 74,500 34,500 80,000 7,000 109,000 56,000 66,000 38,700 26,000 47,000 37 500 $1,000 (1) 3,026 3,000 11,000 22,000 4,700 1,000 4,000 6,000 $250- 83,000 18,000 17,000 7,200 32,000 139,000 Jefferson 250,000 176,000 100,000 15,000 10,000 15,000 Kiowa Labette iO, .300 1.400 15.000 7.000 20.000 50,000 Lane . 700 28,000 4,000 10,000 6,000 26,000 16,000 10,800 16,600 1,600 12,000 2,700 6,000 10,000 2,000 5,100 10,000 2,200 1,000 6,100 5,100 8,000 5,050 600 1,000 30,000 6,000 6,800 10,100 1,000 2,600 500 18, 100 500,090 50,000 Linn 150,000 Lyon .... 17,000 14,900 22,200 29,000 3,000 7,000 7,600 11,000 6,600 200, OOO 200,00fr Marion *. . . 198,000 400,000 1,000 131,000 60,000 100,000 25,000 . .. 25,000 6.500 2,200 10,300 11,200 8.600 3, 150 7.000 10.000 12.500 6.000 2.110 '^5 000 400,000 160, 000 Ness 6,200 52,000 26,000 13,000 142,000 12,000 118,000 27,500 5,000 8,000 56 000 60,000 5,000 300,000 60, 000 100,000 S5,000 40,000 25, 000 110 OOO Pratt 2,500 1 20O 40 000 35,000 24,600 5. 400 166, OOO Rice 13. 400 20. 540 7.000 4.800 2.500 92 OOO 1,500 14,000 33,600 34,000 20,000 9,000 200,000 16,000 168,000 8,500 23,000 19,000 16,000 3,600 5,800 85,000 6,000 40,000 111,900 4,000 80,000 2,600 45, 000 63,000 SO. 000 45,000 4,000 15 OOO Rush 75,000 9.000 200 000 Scott ,500 50,000 3,000 75,000 22,000 160,000 .500 1,000 2,000 3,000 4.000 7,000 4.600 Smith 99 f; nnn. Stafford 6,000 1,000 4,000 22.000 4,800 12. 500 1.600 30,000 1,000 1,500 80,000 Trego 3,050 12,000 500 7,000 2,200 19,250 600 5,000 375,000 Wikon 1 4 400 i 98.000 1 400,000 KENTUCKY. Adair Allen Anderson. Ballard . . . Barren Bath Bell Boone Bourbon, Boyd S,S, 5.88,257 S127, 420 $63, 714 .?3, 911, 793 " $1,107,550 8480,3.30 1 $2,901,450 51,200 900 30, 300 2,500 16,000 12,500 50,000 16,300 30,800 23,400 10, 000 6,000 5,000 8,000 1,500 10,000 5,000 3,000 25, 000 3,000 10,000 1,000 50,000 15,000 15,000 11,000 42, .500 5,000 100. OOO 16.000 10, 500 1 000 73, 000 ■1 QQQ 37, 500 68,000 I 5QQ 48, 300 12,000 78, .300 37,700 171,626 33,626 39,250 is, 666 3^250 I'.W.WW 1 Value of courthouse includes that of jail building. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1199 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. KEN TUC'KT— Continued . Boyle Bracken Breathitt Breckinridge Bullitt Butler Caldwell Calloway Campbell Carlisle Carroll Carter Casey Christian Clark Clay Clinton Crittenden . . Cumberland. Daviess Edmonson. - Elliott Estill Fayette Fleming Floyd Franklin . . . . Fulton Gallatin Garrard Grant Graves Grayson Green Greenup Hancock Hardin Harlan Harrison. . . . Hart Henderson. . Henry Hickman.. . Hopkins Jackson Jefferson . . . . Jessamine. . , Johnson. . . . Kenton Knott Knox Larue Laurel Lawrence . . Lee Leslie Letcher Lewis Lincoln Livingston.. Logan Lyon McCraoken.. McLean Madison Magoffin Marion Marshall. . . . Martin Mason Meade Menifee Mercer Metcalfe Monroe Montgomery Morgan Muhlenberg . Nelson Nicholas Ohio Oldham Owen Owsley Pendleton . . . Total. $75, 500 71,000 51,500 75,700 38,800 57,300 48,000 24,600 54,250 23,000 200,000 68,150 49,660 175, 000 171,000 17,200 16,200 37,500 16,500 224,000 21,300 13, 600 24,800 675,000 52, 900 18,000 124,0 13, 500 14, 600 103, 900 152, 700 96,200 50,800 16, 828 177,000 41,895 177,000 27, 400 103, 800 31,600 139,800 76,200 38,000 158, 000 9,760 901,450 125, 000 30,500 42,700 14,600 40, 300 19, 4.50 40,500 85, 250 19, 300 12, 600 17, 800 59,000 52, 100 43, 400 42,715 27,000 100, 447 36, 400 162,000 21,300 28, 000 .36,000 19,7.50 197,500 .30,300 8,050 46, 600 20,200 11,000 121,000 7,600 47, 750 74,. 500 142,700 108,500 4.5,000 51,6.50 13,800 97,500 Assets of investment funds. S2(i,000 19,050 5,000 395 80,000 Assets of public trust Court- houses. $26, 000 12, 800 10,500 20, 000 24,000 10, 800 20, 000 6, (iOO 8,750 10,000 06,000 10,150 20,600 66,000 102,000 15,200 15,000 15,000 8,000 128, 500 15,500 2,200 15,300 560.000 8,400 12,, 500 52,000 2,800 5,400 62, 000 20, 500 35, 700 24, 000 13,328, 16, 600 15, 000 40, 000 18, 400 20, .500 22,600 75, 800 41,200 25.000 85,000 0, 500 485,000 60.000 23,500 3,200 8,400 8,300 12, 500 .30, 500 42, 000 9,000 12,000 16,000 10, 500 15, 100 15, 500 215 0,000 80, 600 20, 000 102,000 18.000 10,500 18,000 12,2.50 28,000 21,500 3,0.50 20,000 5,200 8,000 80,000 3,100 10,250 35,. 500 79,200 25,000 26,000 13,, 500 10,300 26,200 Jails. $12,600 2,600 8,000 12,700 1,800 10,000 3,500 Asylums, almshouses, and hospi- tals. Schools. 3,000 8,000 8,000 10, 000 8,500 40, 000 500 500 10,000 2,500 25,000 1,500 4,300 6,000 75,000 2,500 2,000 10,000 2,500 1,500 16,000 15,200 8,000 6,000 500 2,000 1,500 12,000 9,000 12,000 1,000 10,000 10,000 1.000 10,000 3,000 209, 450 15,000 6,000 1,000 6,000 4,000 600 5,000 7,750 9,000 500 1,000 500 9,000 3,600 4,000 4.000 6, 500 6,000 40,000 1,000 2,500 3,000 600 55,000 800 4,000 8,000 5,000 2,. 500 20,000 3,000 0,000 3,000 10,000 6,000 5,000 5, 100 3,. 500 6,000 $2,000 35,000 3,000 1,500 13,000 2,600 35,500 1,500 ;. 14,000 I. .500 500 3,000 10.000 300 500 15,000 3,000 2.000 '. 200 . 1,000 '. 12,000 . 15, 000 2,500 1,500 7,000 5,000 25,000 1,300 4,000 4,000 3,000 7,000 20, 000 5,500 1,300 3,000 3,000 2,400 3,500 2,000 5,000 400 10,000 1,000 3,000 14,, 500 2,000 1,000 8,000 500 5,000 1,500 1,.500 1,000 13,500 2,500 4,000 1 3,. 5.50 Miscellane- ous. S35,00(V 20,700 33,000 40,000 13,000 36,000 15,000 12,000 10,000 10,000 100,000 50,000 100,000 16,000 1,500 200 12,000 3,000 60,500 4,00i 7,000 3,000 26,000 34,000 3,500 60,000 8,000 6,000 13,900 102,000 50,000 20,000 1,500' 151.000 20,000 20, 000 70,000 4,000 50,000 25,000 12,000 60,000 250 200, OOO 30,000 2,000 32,000 200 28,000 6,000 5,000 30,000 800 45,000 25.000 22,000 35,000 16,000 5,000 10,000 10,000 1,300 12,000 15,000 6.900 100,000 6,000 10,600 10,000 16,000 30,000 35,000 40,000 75,000' 10,000 29,. =00 1200 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. KENTUCKY— Continued. COUNTY OR P.\RISH. Perry Pike Powell Pulaski Robertson . . . Rockcastle.. Rowan Russell Scott Shelby Simpson .Spencer Taylor Todd "Trigg Trimble Union Warren Washington. Wayne Webster Whitley Wolfe Woodford . . . Sie,7.50 33,000 24,800 51,500 !),700 13,500 16,800 8,000 115,000 46,000 52, 100 23,280 i 18,500 41,500 42,500 27,800 84,875 196,541 47,000 28,000 30,400 111,000 19,000 61,000 Assets of investment funds. Assets of public trust funds. i:;:::::;""::" S4,666 SI, 575 12,641 " i 1 Court- houses. $10,150 21,500 12, 400 2.5,000 4,200 10,500 15,000 8,000 55,000 15,000 31,. 500 6,200 10,000 15,000 15,000 14,500 30,000 77,000 12,500 20,000 15,750 51,000 14,000 19,000 Asylums, J ., almshouses, ■'^"^- and hospi- tals. Schools. s5,8oo ; 6,000 12,000 i 4,000 i 1,000 3,000 1,800 1 16,000 10,000 3,500 1,0.50 7,000 3,500 2,. 500 600 15,000 25,000 5,000 8,000 2,000 10,000 4,000 7,000 83,000 400 2,500 16,000 6,000 2,100 4,030 1,500 3,000 700 3,300 11,900 4,500 2,650 1,000 ! 10,000 Miscellane- ous. 2,500 20,000 4,500 28,000 15,000 15,000 8,000 20,000 25,000 12,000 35,000 70,000 25,000 10,000 50,000 25,000 LOUIS LAN A. Acadia Ascension . . . Assumption. Avoyelles Bienville $4,008,462 $3,000 I SI, 848, 800 I $554,475 1,850 $1,075,287 Bossier... Caddo Calcasieu . Caldwell . . Cameron . Catahoula Claiborne Concordia De Soto East Baton Rouge. East Carroll East Feliciana Franklin Grant Iberia Iberville. .. Jackson . . . -Jefferson . . Lafaj'ette . Lafourche . Lincoln Livingston. . . Madison Morehouse Natchitoches. Orleans 2 Ouachita Plaquemines.. Polnte Coupee Rapides Red River. .. Richland. . . . Sabine St. Bernard. St. Charles.. 94,000 112,000 60,000 59,500 1 26,025 57,500 ! 316,000 333,000 24,550 8,4.50 66,100 I 23,000 87,100 66,300 46,500 186,900 I 47.5.50 58,000 124,000 80,000 8,3.50 25,500 , 45,. 500 I 72,000 , 77,000 24,775 I 58,862 68,100 195,000 62,000 41,000 33,000 26,000 16,000 35,000 256,000 111,000 10, 150 3, 4.50 18,500 13,000 32,000 30,000 42,. 500 24,000 ,52,000 25,500 30,. 500 33,000 26,, 500 350 5,000 26,000 36,000 59,000 5,200 29,000 28,000 35,000 12,000 15,000 10,000 ' 8,000 1 6,500 7, ,500 1 11,000 28,000 8,400 3,500 8,200 5,000 30,100 16,000 20,000 5,100 8,000 7,0.50 2, ,500 29,000 I 10,000 2,000 18,000 12,. 500 13,000 7,000 5,075 6,200 10,000 2,000 300 2,000 0) 26,000 17,000 800 (") C>) 117,500 (') (>} .5,800 (') (') 2,100 7,000 25,800 6,000 10,000 27,000 23,500 i (') (■) (>) 4,000 4,, 500 8,000 17,600 7,000 20,000 30,000 20,000 1,725 15,000 60,000 67,000 6,000 1,500 33,600 5,000 25,000 20,000 26,000 10,400 100,000 9,000 15,000 35,000 20,000 6,000 2,500 5,000 23,000 7,000 10,000 13,662 12,600 151,000 St. Helena St. James St. John the Baptist. St. Landry St. Martin St. Mary St. Tammany. Tangipahoa- -. Tenaas Terrebonne 98,000 30, 100 62,000 290,0.50 15,1.50 45,8.50 47,300 12,000 29,550 26,000 31,800 25,. 500 101,000 43,000 68,000 28,000 21,. 500 92,400 61,000 58,000 17,600 38,000 110,000 7,650 12,7.50 29,000 6,. 500 15,750 16,000 19,000 16,000 62,000 20,000 10,000 15,000 9,, 500 27,000 41,000 15,000 12,500 12,000 26,000 2, ,500 7,600 8,300 2,, 500 5,000 5,000 8,000 8,000 9,000 3,000 18,000 8,000 5,. 500 6,2,50 10,000 (') (') (') (I) (1) (>) 2,300 (>) 20,000 (') (') 15,6.50 10,000 1,000 12,000 60,000 5,000 25,500 10,000 3,000 300 5,000 2,600 1,.500 30,000 20,000 20,000 5,000 6,500 44,500 1 Not reported. ' Under eity government. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1201 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. LOUISIANA— Continued. COUNTY OE PARISH. Union Vermilion Vernon Washington Webster West Baton Rouge West Carroll West Feliciana Winn 853,600 54,500 47,600 10, 100 48,500 29,000 30,000 36,400 28,500 Assets of investment funds. S3, 000 Assets of public trust funds. Court- houses. $36,000 27,000 19,000 2,900 11,500 21,000 22,000 22,000 13,000 Jails. $5,000 12,500 5,500 2,200 6,000 8,000 2,000 7,000 9,500 Asylums, almshouses, and hospi- tals. Schools. $7,000 (>) (') C) 28,000 (") 1,000 6,800 (■) Miscellane- ous. $5,000 15,000 20,000 5,000 3,000 6,000 600 6,000 The state $1,622,600 $1,034,000 $514,900 1 $73,700 Androscoggin 1 i.Sfi finn 1 - . - 80,000 80,000 113,000 27,000 65,000 65,000 90,000 12,000 36,000 200,000 50,000 60,000 76,000 35,000 31,000 25,000 52,400 26,000 1.50,000 9,300 18,000 60,000 10,000 8,000 15,200 70,000 4,200 Aroostook i i05!o66 65,000 Frfl.TilrMn 1 -10 snn 4,500 73,000 Kennebec . 125,000 100,000 20,000 51,200 270,000 50,000 60,000 100,000 50,000 61,000 52,000 Knox Oxford 25,000 15,000 30,000 27,000 Waldo York MARYLAND. The state Allegany Anne Arundel . , Baltimore Calvert Caroline Carroll 2 Cecil Cbarles Dorchester Frederick Garrett Harford Howard Kent Montgomery... Prince Georges Queen Annes.. St. Marys Somerse"t Talbot W ashington . . . Wicomico Worcester $5,702,043 1 $1,003,900 $183,650 $.563,025 $2,225,368 $1,726,100 273,300 355,700 1,231,500 29, 765 203,000 58,000 41,000 13,500 33,000 32,000 13,000 21,000 21,000 55,000 9,000 55,500 27,000 17, 400 57,600 30,000 23,000 25,000 11,000 45,000 120 000 15,300 15,200 3,300 225 800 10,400 10,100 2,160 16,100 26,000 2,650 5,600 10,150 13,100 6,100 7,250 1,100 2,025 10,300 10, 150 17,500 noo 1.50 55,000 6,000 21,700 C) 126,500 513,000 14,040 ^,435 137,y000 (') 0) 72,350 222,000 65,050 106,013 (1) 160,000 652,600 2,000 150,235 256,400 57,100 25,150 133,850 687,000 276,700 296,113 67, 150 118,800 227,065 172,850 205,225 61,42.5 96, 140 11,000 26,000 34,000 2,000 9,200 126,000 25,000 52,000 1 (1) 1 (') 1 16,200 258,000 200,000 30,000 100,000 30,000 500 12,800 27,000 10,700 19,125 3,000 6,000 18,500 135,000 4,000 7,000 75,000 85,465 68,000 101,500 31,400 58,840 116,360 235,925 37,. 500 80,000 52,000 66,900 60,500 10,000 220,500 508,425 116,600 135,050 30,500 (1) . 355,000 338,000 20,000 10,000 ■ 1 MASSACHUSETTS. ' $9,433,154 $5,084,554 $4,012,800 $232,000 $103, 800 62, 000 520,225 1,580,500 32,500 1,308,945 172,919 050, 500 196,000 2, 179, 565 6,200 762,800 157, 600 40, 500 237, 525 852, 000 19, 700 611, 400 78, 129 332,000 142, 500 1,218,500 5,000 426,000 132, 800 21,500 262, 700 726,000 12,800 697, 546 94, 790 292, 500 53, 500 841,065 1,200 233, 500 24,700 1 20,000 3,500 26, 000 120,000 22, 500 SO, 800 1,803,500 988, 500 752,000 60,000 3,000 1 Not reported. 2 Data are for the fiscal year 1901. 3 Value of courthouse includes that of jai I building. ■I Jail fixtures; the value of jail building included with that of courthouse. 6 Data included with those for the city of Boston. 932—07- -76 1202 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. MICHIGAN. The state $10, 292, 633 Alcona.. Alger. . . Allegan . Alpena. . Antrim. Arenac.. Barry. Bay...- Benzie. Berrien Branch Calhoun Cass Charlevoix. . Cheboygan. Chippewa. . . Clare Clinton Crawford . . . Delta Dickinson. Eaton Emmet Genesee Gladwin Gogebic Grand Traverse . Gratiot Hillsdale Houghton - Huron Ingham Ionia Iosco Iron Isabella Jackson Kalamazoo . Kalkaska... Kent Keweenaw- . Lake I/apeer Leelanau . . Lenawee — Livingston . Luce Mackinac. . . Macomb Manistee Marquette Mason Mecosta Menominee . . - Midland Missaukee Monroe Montcalm Montmorency - Muskegon Newaygo Oakland Oceana Ogemaw Ontonagon... Osceola Oscoda Otsego Ottawa Presque Isle.. Roscommon.. Saginaw St. Clair St. Joseph Sanilac Schoolcraft... Shiawassee . . . Tuscola Van Buren Washtenaw ... Wayne Wexford Total. $30, 300 45,000 106,016 62, 552 28, 7G7 12, 700 31,800 83, 971 110, 500 8,600 330,066 131,000 65, 400 157,000 20,000 84, 700 138, 500 18, 100 117,413 33, 400 101, 300 44, 700 172,000 7,500 34, 850 30,000 68,000 71, 600 144,827 187, 600 467, 500 38,582 70, 631 122, 500 24, 000 73, 300 41,200 123,500 173, 650 41,204 394, 828 15, 300 19, 300 39, 700 7,0.50 068, 200 103, 200 22, 638 28, 000 129,000 1.32, 125 46, 600 153, 299 92, 400 65, 200 17, 000 24, 500 03, 900 76, 300 17, 460 236, 172 27, 650 43, 500 02, 200 38,500 39, 300 22, 706 24, 600 40, 500 180, 100 12, 350 13, 100 175, 000 08,964 155, 000 53, 100 56, 000 38, 816 56, .500 237, 256 163,8.50 !, 788, 360 13, .500 Assets of investment funds. Assets of public trust funds. Court- houses. S6, 936, 168 10,800 145,000 76, 500 21, 500 1,600 111,000 26,000 63, 396 63, 600 7,000 120,000 60,000 50,000 63, 600 1 12, 000 63,000 78, 000 1 18, 100 77,000 22,000 66,000 39, 500 140,000 24,000 123,000 43,000 50,000 110,227 80,000 68,000 16,000 40,000 112,000 10,000 54, 000 18, 000 28,000 110,000 27, 600 290,000 10, 800 1 16, 600 21,200 '^ 2, 000 86,000 70, 600 9,000 28,000 104,000 1 80, 496 21,000 80, 000 33, 000 45, 000 5,000 12, 000 27, 900 1 50, 000 1 6, 450 1.34,000 14, 000 11,500 24, 000 20, 700 26, 000 7,500 7,000 131,500 120, 000 1 10, 350 10, 600 125, 000 27, 600 46, 000 $1, 143, 447 26, 000 100, 000 126,250 ,124,000 2,500 (1) 9,200 2,500 8,200 8,000 (1) 5,800 10, 497 35,000 1,500 25,000 20,000 5,400 31,000 (>) 8,200 17,000 21,500 7,500 22,000 3,200 7,000 1,400 Asylums, almshouses, and hospi- tals. SI, 786, 739 (1) 15,000 20,000 20, 100 16, 000 17,000 8,500 7,000 10, 600 4,000 5,200 10,200 26,000 30, 000 2,500 50,000 4,500 (1) 2,000 1,660 40, 200 16, 000 8,600 (1) 5,600 12, 000 16,000 1.5,200 8,000 8,000 11,000 (1) (1) 30, 000 5,000 10,000 19,000 8,800 9,200 1,600 4,100 0) 26, 000 (') 2,600 .50,000 32, 600 •», 000 18, 000 7,600 15, 600 18, 000 25, 000 10, 900 176,000 4,600 4,300 -27, 616 7,852 16, 142 700 10, 079 12, 000 35, 066 41, 000 17, 500 6,000 11,600 18,913 1,400 24,300 25,000 2,100 34,850 1, liOO 14, .500 16, 600 32,600 14, 082 23, 631 10,000 5,100 13,000 39,500 33, 650 4,000 64, 828 2,800 16,600 3,600 43,000 16,700 5,138 25,000 51,629 ' 20,000 21,299 13, 400 4,000 4,500 25,000 25,000 1 5,000 72,1-2 8,000 22,000 19,200 7,000 4,100 13,706 1,500 9,000 35, 100 ,36,464 30,000 7,600 i 2,500 23,316 12,500 112,268 26, 700 488,350 6,600 Miscellane- ous. $1,427,279 6,000 15,000 3,125 10,000 150, 000 10,000 45,000 2,000 12,000 43, 600 2,500 i'ooo 75,000 350,000 9,000 36,066 ""7," 204 40,000 30,000 5,000 300 6,000 650 "2,'666 12, 000 6,000 2,000 50,000 1 Value of courthouse includes that of jail building. 2 Furniture and supplies. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1203 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKIN(i FUND ASSETS, BY COUNTIES: 1902— Continued. MINNESOTA. The state . Aitkin Anoka Becker... Beltrami. Benton.. . Bigstone, . . Blue Earth. Brown Carlton Carver Cass Chippewa . Chisago , . . Clay Cook Cottonwood. Crow Wing. . Dakota Dodge Douglas Faribault . Fillmore., Freeborn. . Goodhue. . Grant Hennepin. Houston . . Hubbard. Isanti Itasca. . . . Jackson Kanabec Kandiyohi Kittson Lac qui Parle. Lake Lesueur. Lincoln.. Lyon . McLeod. Marshall. Martin. . . Meeker Millelacs . . Morrison. Mower. . . Murray.. Nicollet . . Nobles. . Norman . Olmsted . . . Ottertail . . Pine Pipestone. Polk Pope Ramsey. . . Red Lake. Redwood. Renville . . . Rice Rock Roseau St. Louis. . . . Scott Sherburne. . . Sibley Stearns Steele Stevens Swift Todd Traverse. . . - Wabasha Wadena Waseca Washington. Watonwan . . Wilkin Winona Wright Yellow Medicine. Total. J7, 838, 417 28, 33 51 81 2o: 56, 195, 55, 17' 31, 26, 37: 12: 52: 20; 28 81 loe; 118, 91 117 97 5, 84, 25: 11 72; 24, 13: 47: 31: 25, 67 10 09 37 28 39 32 30 118 245 50 48 85 17 127 74 13: 8?: 100 41 1,246, 8' 55 111 71 13, 135, 45; 7 25 60: 83: 75, 63, 45: 19: 102: 7 76: 103i 45, 43 183: 32; 100 236 250 200 750 500 000 500 500 200 500 000 647 000 400 500 COO 995 500 375 000 000 225 500 I 600 000 726 728 200 000 000 504 500 ' 500 347 000 000 000 000 600 000 000 750 970 300 350 750 400 000 700 545 500 000 Assets of investment funds. Assets of public trust Court- houses. 85,875,975 25, 500 25,500 37,780 55,000 20,000 51,000 145,000 45,000 14,000 31,500 16,000 30,000 7,200 39,200 11,500 10,000 65,000 90,000 50,000 38,000 102,000 41,200 100,000 35,975 5,000 1,750,000 42,500 26,200 10,700 56,000 4,000 12,600 35,000 31,200 57,000 25,000 .57,000 11,000 45,000 25,000 25,500 18,500 29,000 .30, 495 108,000 92,000 40,000 25,000 76,000 17,975 70,000 34, 100 13,. 500 66,000 79,000 32,500 650,000 4,000 40,000 110,000 55,000 42, 500 8,800 80,000 40,000 7,000 25,000 60,000 66,000 40,000 55,000 32, 7.50 17,000 65, 600 7,200 66,000 85,000 45,000 43,700 155,000 32,. 500 30,000 8931,100 Asylums, almshouses, and hospi- tals. 5,000 35, 500 8,000 3,000 10,900 1,600 12,900 1,000 10,000 5,400 16,500 16,000 24,000 12,000 32,600 30, 2.50 '"i,666 20,000 1,000 12, 600 15,000 12,000 2,900 14,000 3,000 10, 500 18,000 5,000 10,800 35,000 30,000 15,000 21,000 8,000 260,000 4,200 15,000 12,000 17,000 1,200 28,000 7,500 12,000 5,000 13,000 2,000 10, 400 20,000 "ii'ooo" Miscellane- ous. 1,600 8,000 9,038 7,. 500 15,000 2,700 6,000 I 5,000 ' 8,000 8,000 20,000 16,000 10,000 25,900 5,600 28, 823 42,994 11,500 10,000 6,600 8,000 9,547 6,000 10,375 10,000 18,000 22,000 10,125 250,000 17,504 12,000 3,500 27,347 5,000 11,000 I. 18,000 I. 20, 400 6,695 6,000 8286,294 1,000 ""4,989 600 1,540 200 37,242 50 i,500 1,000 2,000 1,000 1,000 "566 125,000 1,225 86,728 5,000 150 3,000 2,400 1 Furniture and supplies. 1204 WEALTH, DEBT, AND TAXATION. Table 133. -VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. MISSISSIPPI. 'I'otal. The state. Adams . Alcorn.. Amite . . Attala.. Benton. Bolivar Calhoun- . . Carroll Chickasaw. Choctaw.. - Claiborne . Clarke Clay Coahoma . Copiah Covington . DeSoto... Franklin. . Gre«ne Grenada . . . Hancock — Harrison... Hinds Holmes Issaquena . Itawamba . Jackson Jasper Jefferson.. . Jones Kemper Lafayette . . . Lauderdale. Lawrence... Leake Lee Leflore . . . Lincoln - . . Lowndes. Madison. . Marion Marshall Monroe Montgomery . Neshoba Newton Noxubee Oktibbeha.. Panola Pearl River . Perry Pike Pontotoc - Prentiss . . Quitman - Rankin . . Scott Sharkey. Simpson . Smith . . . Sunflower . . . Tallahatchie. Tate Tippah Tishomingo , . Tunica Union Warren Washington . Wayne Webster Wilkinson.. Winston Yalobusha Yazoo S5, 730, 600 187,511 39, 400 27,742 65,971 60,810 138, 460 95,076 64, 739 37,050 30, 404 51, 100 36,485 69,200 125,738 57, 410 49, 745 85,840 47,198 22, 475 135, 467 34, 120 31,841 138, 495 132, 670 43,168 12,910 60,363 43,558 105,068 66,027 25, 124 106, 439 92,750 84, 141 46, 307 80,100 125,938 90,006 159, 590 72, 418 59, 112 123,308 175,735 29,859 29,. 585 77,900 25, 817 56, 261 138,705 44,216 116,025 51,225 44,005 20, 100 35,086 85,800 43, 570 48, 403 76,091 38,688 104, 630 77,250 91, 140 25,000 19,500 60, 133 77, 404 286, 188 271,043 27, 475 23,117 119,900 33,090 101,443 124, 936 Assets of investment funds. S22, 549 Assets of public trust funds. 1 $521, 350 5,576 2,144 10,076 38, 810 3,560 48,576 5,389 429 4,885 288 2,560 6,345 2,661 475 6.967 9,570 15,341 8,445 1,790 1,068 1,810 21,613 2,508 1,788 841 3,204 63,939 3,091 1,062 8,468 2,462 10,890 818 9,062 66,308 8,005 214 735 3,167 3,561 5 21,258 3,880 5,000 5,730 2,953 1,732 1,838 1,532 1,811 28 43,704 2,038 5,243 4,875 1,667 390 25, 843 2,436 Court- houses. $1,823,483 46,000 30,500 13,000 20,500 9,500 50,000 10,500 12,400 10,200 14,050 32,500 9,000 22,000 59,500 6,500 5,500 21,000 26,210 11,000 21,000 11,500 4,000 52,000 39,700 5,500 4,300 11,500 3,500 48.000 11,500 4,250 12,000 31,500 15,500 7,200 22,000 18,000 32,000 42,500 56,000 10,600 29,500 43.000 6,700 15,. 500 38,000 9,500 33,600 57,000 11,008 31,325 19,500 16,250 10,600 13,000 30, 700 30,000 2,760 5,250 3,800 25,000 18, 500 20, 490 13,000 9,500 16,500 9,700 158,000 83,. 500 14,000 5,000 53,000 12,500 43,500 60,500 $551,085 30,200 3,000 4,100 5,300 3, .500 19,200 6,000 5,095 5,050 4,025 3,100 2,000 6,050 10,100 1,350 3,100 3,095 15, 100 1,000 5,000 7,500 2,200 11,200 6,200 12,600 500 9,000 2,550 10, 100 8,100 3,520 . 8,000 10,000 5,050 3,995 10, 100 10,095 10, 100 15, 100 9,500 15,200 10,000 8,050 9,095 2,026 5,050 1,000 10,300 12, 150 4,600 5,400 10, 100 4,025 2,600 7,100 4,300 1,000 6,100 3,600 4,050 12,100 Asylums, almshouses, and hospi- tals. $139,330 1,250 900 1,600 '.546' 1,000 600 1,100 3,100 4,100 1,395 650 2,500 550 300 2,150 1,780 Schools. 1 $692, 638 1,700 3,600 160 2,500 1,250 860 6,800 31,100 1,100 750 2,600 1,100 950 1,250 150 1,100 2,550 2,360 2,500 850 1,000 2,000 4,485 5,498 17,065 4,100 11,315 6,000 5,900 14,500 13,760 10,900 24,000 16,350 1,977 19,700 22,000 4,000 2,700 17,000 3,480 11,986 9,000 20,000 27, 500 16,250 22,000 24, 525 18,644 10,000 3,500 40,580 6,400 5.200 7,200 17,000 16,800 6,625 9,000 31,950 Miscellane- ous. 21, (»0 14,360 : $1,980,165 100,000 5,000 3,000 U,900 9,000 60,000 30,000 30,000 15,000 6,000 20,000 30,250 39,000 32,000 10,000 44,000 600 10,000 100,000 5,000 10,000 45,000 61, 200 20,000 3,600 15,000 18,000 40,000 20,000 5,000 20,000 30,000 33,000 17,800 26,000 64,000 20,000 50,000 1,600 23,500 15,000 75,000 6,500 6,125 33,600 12,000 600 50,000 5,000 60,000 15,000 10,000 10,300 16,850 6,840 15,000 28,000 18,000 60,000 4,095 .5,000 6.000 5,000 2,575 2,060 1.000 16, 275 28,000 34,000 35,000 5,000 5,000 18,000 20,000 100,000 125,000 10,095 15,510 3,000 1,000 4,500 10,200 45, 300 11,450 12,000 4,000 4,600 3,025 8, .525 5,300 6,000 6,000 50,000 5,000 30,000 20,000 10,000 7,100 500 i.uoo 2,100 1,600 18, 500 9.2.50 14,250 1 County data for trust funds and schools incomplete. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1205 Table 23 VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHEli THAN SJNKIMi ]<^UND ASSETS, BY COUNTIES: 1902— Continued. MISSOURI. The state. Adair Andrew. . Atchison . Audrain. . Barry. . . . Barton. . . Bates Benton. . . Bollinger. Boone. . . . 821,873,436 Buchanan. Butler Caldwell... Callaway, . Camden. . . Cape Girardeau. Carroll Carter Cass Cedar Chariton. . Christian. Clark Clay Clinton. . . Cole 2 Cooper. . . Crawford . Dade Dallas Daviess. , Dekalb . . Dent Douglas. Dunklin. Franklin. .. Gasconade. Gentry Greene Grundy Harrison. Henry Hickory . . Holt Howard.. Howell . . . Iron Jackson. . Jasper... Jefferson . Johnson. . Knox Laclede . . . Lafayette . Lawrence . Lewis Lincoln Linn Livingston. McDonald. . Macon . . . Madison. Maries... Marion. . Mercer. . . Miller Mississippi. . - Moniteau Monroe Montgomery. Morgan New Madrid. Newton Nodaway Oregon Osage Ozark Pemiscot. Perry Pettis 202,915 208,003 418,943 221,848 46,384 200,979 308,685 76,639 82,647 203,127 753,850 106,097 271,063 158,049 38,000 163,855 461,637 24,927 344,560 120, 401 293,035 30,985 127,557 205,421 317,121 193,991 126,456 45,953 72,232 374,526 284,942 35,766 22,001 105,600 295,411 86,214 342,948 261,088 132,073 404,181 240,706 44,320 363,507 169,058 06,521 62,447 2,297,215 609,773 175,020 21 B, 350 141,101 74,793 247,127 140,446 118,100 112,488 243,383 299,034 30,822 302,219 52,797 24,326 267,970 131,S2S 45,853 102,5.?2 115,790 214,143 98, 404 65,034 43,117 99,o:o 544; 088 32,700 115,488 16,944 43,323 112,592 352,668 Assets of investment funds. S2,50S 2,508 Assets of public trust funds. $0,864,947 73,515 77,933 149,943 66,048 30,784 123,979 112,685 35,639 63,647 76,927 120,000 01,047 00,063 08,249 37,000 60,355 100,637 13,419 129,560 44,901 174,835 21,185 50,557 75,421 45,621 41,491 59,056 24,503 32,932 26,540 90,526 47,442 27,166 13,961 31,200 81,511 29,214 94,948 73,088 68,373 103,281 00,706 27,020 113,007 30, 158 26,871 28,207 209,715 245,773 00,020 114,950 64,601 33,393 110,127 49,446 57,750 41,488 67,3«3 140,284 21,522 106,719 10,397 14,476 61,970 57,928 37,353 41 , 732 39.590 123,143 32,104 3I.N34 _0.117 42,n:n 1 3il , 0I« I2.-IC1O 40,088 13.494 20.623 38,, 892 70. CCS Court- houses. 85,079,200 1.31,000 80,000 40,000 67,000 12,000 42,000 80,000 23,500 17,500 23,000 248,500 28,500 32,000 42, .500 400 41,500 27,000 4,700 .56,000 16,000 42,500 2,. 300 121,000 1.55,000 .54,000 100,000 10,000 11,050 10,800 14,000 17,000 146,500 8,600 4,750 31,. 500 40, .500 51,000 32,000 42,000 5,. 500 30,000 .55,000 6,000 16,000 51,000 27,250 16,500 837,. 500 224,000 18,000 .85,000 20,, 500 3?. 000 79,000 Ii3,000 1),.550 16,000 S,.500 11,000 8,.i0n .55,000 28,000 8,000 135,000 5,400 1 0,000 43,. 500 38.000 36,000 18.000 .30,500 3.. 500 LO.OOO 120.000 17,fOO 30,. 500 2,900 0,300 29.. 500 L'OO.OOn Jails $815,850 2,000 3,000 12,000 5,200 2,000 7,000 5,000 7,. 500 6,000 2,200 12,000 3,700 6,000 5, .300 200 5,000 10,000 4,000 5,000 2,000 6,700 4,000 0) (■) 7,000 25,000 5,000 6,000 5,000 500 12,000 2,700 9,400 8,000 21,000 2,. 500 9,000 14,000 2,000 5,000 10,. 500 5,200 10,000 170,000 20,, 500 3,200 10,000 7,200 12,000 3.000 1,.500 5.000 4.000 9,000 15,000 3,200 l.CflO 3,000 9,000 I') 3.:oo 12,000 5,000 s, 100 1,.500 8,000 20,000 ],.500 3.000 1.50 8,200 4,. 500 5,000 Asylums, almshouses; I and hospi- i tals. .?925,460 Schools. 6,400 2,100 12,000 9,800 800 5,000 0,000 1,.500 35,000 73,350 2,600 14,000 16,000 10,000 4,000 15,000 3,000 9,000 2,000 6,000 5,000 10,.500 5,000 0,400 4,500 7,000 3,000 5,000 6,000 4, .300 8,000 15,000 10,700 11,900 18,000 4,. 500 9,900 6, .500 4,000 130,000 11,. 500 3,200 5,400 {i.OOO 1,200 5,000 11,000 7,. 300 15,000 18..500 .^.7.50 20,500 3,200 3,000 9,. 500 2,000 5,. 500 2,500 0,000 15,000 .MiscL'lliinf- ous. .87,885,470 1 Value of courthouse includes that of jail building. , 5,200 11.000 - Data are for fiscal yi-ar 1901. 50,000 105,000 205,000 73,800 23,000 105,000 10,000 4,000 00,000 .300,000 10,250 1.50,000 26,000 400 47,000 .320,000 300 140,000 54,500 60,000 1,500 .50,000 70,000 200,000 22,. 500 40,000 300 16,500 800 250,000 185,000 000 26,000 108,000 6,000 200,000 110,000 45,000 250,000 93,000 8,400 225,000 61,500 700 3,680 9.50,000 108,000 90,000 48,000 60,000 1,000 .35,000 14,000 40,000 35,000 145,000 130,000 100,000 2,000 250 06,000 .50,000 2,. 500 12,100 20,700 .50,000 34,000 200 18,000 23,000 250,000 1,000 28,400 400 2,200 34,500 06,000 1206 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES; 1902— Continued. MLSSOURI— Continued. Phelps Pike Platte Polk Pulaski Putnam Ralls Randolph Ray Reynolds Ripley St. Charles St. Clair St. Francois. . . St. Louis Stc. Genevieve Saline Schuyler Scotland Scott Shannon Shelby Stoddard Stone SuUivan Taney Texas Vernon Warren Washington . . . Wayne Webster , Worth Wright Total. 876,435 140,856 232,006 97,227 61,747 134,631 95,204 1.56,620 391,482 26,670 70,789 428,734 99,936 99,070 513,529 64, 470 363,305 159,009 162,935 79,774 43,711 216,758 71,647 19,299 116,034 20,377 40,965 276,624 88,004 71,033 45,020 65,919 160,942 67,647 Assets of investment funds. Assets of public trust funds. $21,735 50,356 34,805 63,727 25,047 53,131 41,654 52,620 92,482 16, 470 31,789 120,244 62,936 39,170 98,729 20,020 173,305 53,009 61,435 27,674 24,811 76,758 38,147 14,299 52,834 14,077 23,966 105,624 21,404 41,233 25,620 30,619 30,942 44,647 Court- houses. $22,500 26,000 95,600 4,500 12,000 18,000 16,000 48,800 27,000 10,000 21,500 120,100 5,000 27,. 500 67,500 20,900 105,000 38,000 41,000 14,000 16,500 31,000 14,500 1,000 28,000 5,. 500 117.000 21 ; 000 23,500 15,500 13,000 26,000 130,000 22,000 $30,200 5,000 20,200 2,000 1,200 2,100 3,750 10,200 12,000 5,500 10,000 1,000 2,200 10,300 3,050 5,000 2,500 1,000 5,000 2,600 5,000 5,000 3,500 15,200 100 5,000 6,100 3,100 4,500 (') 500 Asylums, almshouses, and hospi- tals. $9,500 6,500 5,000 3,500 11,400 12,900 5,000 10,000 21,000 2,000 4,200 16,000 30,000 10,600 5,500 11,600 4,000 3,000 500 15,000 12,000 5,100 6,200 Schools. Miscellane- ous. $2,000 50,000 75,000 22,000 20,000 60,000 21,000 40,000 250,000 200 12,000 157,390 29,000 26,000, 337,000 4,600 .50,000 55,000 64,000 21,500 800 100,000 11,000 6,000 70O 133,000 38,000 2,000 3,300 2,000 100,000 600 MONTAX.\. The state. Beaverhead Broadwater Carbon Cascade Chouteau Custer Dawson Deerlodge Fergus Flathead Gallatin Granite Jefferson Lewis and Clark Madison Meagher Missoula Park Powell Ravalli Rosebud Silverbow Sweet Grass Teton Valley Yellowstone $2,915,079 77,000 40,350 42,390 407,000 90,000 41,150 100,490 146,300 52,350 93, 400 128,000 16,520 67,000 409,800 98,500 23,900 56,800 98,700 56,050 70, 450 5, 180 565,874 39,960 37,555 .59,610 90,750 $1,203,874 45,000 7,900 15,000 175,000 35,000 23,000 18,800 105,000 9,800 30,800 30,000 4,000 41,900 235,000 32,200 10,800 27,000 25,000 31,000 40,400 2,500 1205,474 116,700 1,000 23,600 12,000 $235,290 14,200 3,450 3,900 20,800 10,000 200 25,200 2,050 22,100 7,100 5,100 61,800 2,800 2,600 15,600 10,200 100 400 0) 0) 11,290 5,600 10,800 4,700 20,400 1,150 260 16,100 10,500 3,000 420 5,000 50,000 10,000 5,500 5,000 '46,' 666 $30,000 '- 30,000 $1,248,395 29,0C0 18,790 190,800 45,000 17,000 81,240 30,000 37,500 68,000 5,000 15,000 63,000 63,500 5,000 14,200 64,700 14,850 24,960 2,280 314,400 23,260 25,265 30,410 66,460 iSrEBRASKA. Adams... Antelope. Banner. .. Blaine Boone Boxbutte. Boyd Brown Buffalo... Burt $10, .508, 540 229,200 71,500 4,350 6,000 116, 100 16,850 16,810 52, 060 181,066 88,000 1 Value of courthouse Includes that of jail building. $3,339,455 127,500 23,000 4,050 3,500 80,000 8,600 4,000 11,000 62,000 4,000 $222,830 1,700 3,000 1,000 3,000 810 1,050 10,000 500 $1,158,170 25,000 2,000 8,000 5,000 7,736 8,500 - County high school. $.■), 788,085 75,000 43, 500 300 2,500 27,100 2,50 12,000 40,000 101,330 75,000 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1207 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES; 1902— Continued. , NEBRASKA— Continued. COUNTY. Total. Assets of investment funds. Assets of public trust funds. Court- liouses. .lulls. Asylum.s, almshous(!s, and hospi- tals. $12, 500 Schools. Miscellane- ous. Butler. . S217,50C .?7.';.000 S130,000 Cassi Cedar. . . . 247,000 16,500 115,025 24,060 113, 300 124, 300 162,880 128,000 41,200 38,500 136,500 46,020 172,538 169,100 1,460,000 15, 200 155,500 32,000 9,000 20,000 10,550 47,000 11,000 50,000 30.000 10,200 33,000 15,500 3,800 10,000 .58,000 635,000 7,200 85,000 56,500 8.. 500 200,000 7,500 Cherry [.[.....[..."].... Cheyenne 25 2,000 3,000 300 95, 000 11,600 Clay 13, .300 10,000 12, 860 16,000 6,000 50,000 Colfax 103,000 100,000 Custer. . 83,000 25,000 Dawes. 6,500 5,000 115,000 Deuel 300 2,000 8,000 25,500 41,920 Dixon. . 10, 6.38 1 160,000 Dodge.. . 28,100 609,500 75,000 Douglas 190,000 Dundy 8,000 10,500 60,000 Franklin 1 17,860 61,300 389,000 13,800 19,255 2,386 49,500 214,900 208,700 79, 250 8,560 20,500 44,600 3,350 120,875 226,500 238,200 62,760 64,500 13,525 12,985 35,415 494,000 94,100 7,500 11, 300 2,500 119,300 75,500 67,600 227,700 139,200 324,500 173,000 9,500 19, 100 121,500 239,000 134, 500 58,200 270,600 19,075 187, 000 216,900 208,300 26,100 126,500 9,250 49,300 16,925 125,600 186,500 8,350 29,000 41,500 133, 000 142,500 77,200 6,000 240,500 7,110 10, 300 125,000 4,000 8,200 10, 750 11,000 8, .500 40,000 Gage 5,500 500 256 800 1,000 13,700 13,500 250,000 9,300 Gosper Grant 10,800 1,500 8,000 143,000 66,500 22,250 2,800 10,600 23,000 2,500 16,000 102, 500 .55,000 54,360 23,500 3,500 7,686 4,700 225,000 30,000 6,400 7,600 2,000 17,000 10,600 36,000 60,000 40,000 66,000 23,000 9,000 13,760 25,000 15,000 22,000 33,200 60,000 6,760 41,000 53,000 11,000 5,400 2 1,000 2 500 6,000 10,050 22,000 75,000 6,500 4,000 12,600 47,000 37, 000 15,500 3,000 130,000 86 40,500 Hall 8,200 17,000 50, 000 Hamilton 111,700 67,000 Hayes 6,760 Hitchcock 10, 000 Holt 1,000 500 20,000 850 Howard , 20,000 1,000 6,000 12,000 17,000 17, 200 72, 876 106,000 Johnson 160,000 Kearney Keith 8,400 41,000 Keyapaha Kimball 1,025 1,600 715 6,000 12,500 9,000 3,800 30,000 13,000 1,600 250,000 Lincoln 60,000 Logan Loup Mcpherson 1,100 200 3,500 600 1 3,000 6,000 1,000 2,100 3,100 600 11,500 5,000 87,800 Merrick .... 54,000 30,600 11,600 6,100 18,000 164,000 90, 000 240,000 160,000 500 4,000 2,600 3,000 1,350 19,000 21,000 12,500 75, 000 200,000 Polk : , 100,000 25,000 5,000 1,325 2,000 250 1,800 700 2,000 1,760 800 625 1,000 5,000 15,600 200,000 11,000 Saline 1 19,000 13,150 35,500 125, 000 160, 500 160,000 Hpntt<5 BlufT 1 1 20, 000 8,600 115,000 7,000 36,600 6,260 100,000 100,000 1,860 26,000 20,000 75,000 100,000 40,000 I 3,000 95,000 8,000 ' 2,500 5,500 1 1 i 9,000 8,000 3,000 6,600 13,000 Wehster 8,700 wvippler 15,500 ^ No report. 2 Furniture and supplies. 1208 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. NEVADA. COUNTY. Total. Assets of investment funds. Assets of pubUc trust funds. Court- houses. Asylums, ! j^"^- I'Sfi^: schools. tals. Miscellane- ous. The state S387, 150 8216,300 848,100 832,600 590,250 Churchill i ' 14, 100 67,500 2 10,000 40.000 = 500 16,500 600 6,000 3 000 Elko 48,800 42,000 3,000 1,300 2,600 Lander 1 Lincoln ,30,500 36,600 25,000 21,000 5,000 1,600 500 13,000 Nye ' Ornisby 43,300 32,000 115,350 14, 300 25,000 39,000 500 1,000 20,000 6,000 6,000 12,600 22,500 Storey 43, 750 White Pine 1 i NEW HAMPSHIRE. The state 81.. 369, 108 8430, 256 8255,028 $683,625 8300 Belloiap 82,452 39.244 138,515 67,765 98,586 313,290 124, 762 271,254 173,069 60, 181 33,533 6,800 40,000 22,500 -.33,000 65,000 .30,000 149,216 35,206 15,000 6,000 42,619 32, 444 58,515 38,466 53, 586 178, 290 64, 762 69,866 102,317 42, 681 300 Carroll 40,000 6,800 12,000 70,000 .30,000 52, 182 .36,546 2,500 Coos HUlsboro Merrimack Strafford Sullivan KEW .TERSEX. The state ?20, 985, 875 81,22.5,500 $233,000 8150,000 $19,377,375 Atlantic 290, 500 2 10,000 (2) 100,000 150 500 Burlington i 250,000 18,000 250,000 8.666 10,000 .. 1 Cumberland i 1 18,172,375 150,000 1 18,172,375 2 160, 000 (2) -.. 1 1 Hunterdon i i j Mercer ^ ■ Middlesex 82, 000 150,000 200,000 177,500 858, 000 297, 500 50, 000 30,000 200, 000 60, 000 80,000 j 2,000 .J .60, 000 2 150,000 127,600 .550,000 (2) (2) 223,000 .- 50,000 1.60,000 .85,000 297..'; 00 "1 Salem 1 .50,000 10,000 20,000 2 200,000 Union (2) 60,000 1 NEW MEXICO. The territory 8809, 060 8561,200 887 610 •i-i^rt S169, 900 139,000 15.4.50 79, 700 24.300 36.000 27,000 25,500 16,600 1.600 5, 700 4S.460 .33,6,50 91,000 231,900 .39,000 22, 500 2 32,000 2 27,000 2 25,500 9, .500 600 13, 000 (2) 10, 200 1,800 n (2) 7,000 4,000 4,200 13,360 2.100 35,000 13, 550 Chaves Coif a X - - Dona Ana Eddy 4,000 Grant Guadalupe - - Luna - . - - - Mora 33, 500 31,200 1,600 Otero 'i'^n Rio A rriba 1 San Juan ' : iSan Miguel 142, .500 66,. 600 14,950 47,000 6,000 26,2,50 20,000 67,000 .55,000 12, 500 40,000 15,, 500 21,. 500 16,000 15, .566 3,000 1,960 7,000 m 4, .500 60,000 8,500 500 .Sierra Socorro Taos 500 ^ 14,000 1 No report. 2 Value of courthouse includes that of jail building. '.Tail fixtures; the value of jail building included with that of courthouse. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1209 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUNP ASSETS, BY COUNTIES; 1902— Continued. NEW YORK. COUNTY. Total. Assets of Investment funds. Assets of I „ , Jails. Asylums, almshouses, \ gchool... and hospi- tals. Miscellane- ous. The State S16,141,251 $17,498 ! 88,488,7.55 $3,0.36,482 $3,063,894 .51,634,622 Albany.... 1,161,400 101,350 1,0.54,200 128,500 1.55,000 176,894 322,500 1.56,867 116,000 2,55,260 107,000 137,500 225, 164 2,2.51,609 .52,600 88,000 91,000 108,000 .58, .500 20,000 63,000 228,800 416,400 37, 7.50 950,000 33,. 500 80, 000 .30, .500 1,55,000 75,000 1 76, 000 180, 000 125,000 104,000 1 140, 164 415, 000 21,600 .53,000 .5,600 32,000 27, 000 92, .500 40,000 40,000 {■)■ 16, 500 (') 644,209 4,000 18,000 12,000 .56,000 13, 500 11,000 26,000 330,000 Allegany 42,000 60,000 89, .500 43,000 118,394 76,000 41,867 40,000 36,260 .32,000 18,000 85,000 Broomo 1,200 Cattaraugus Cayuga , Chautauqua Chemung Chenango Clinton i Columbia 1 Cortland i 50,000 Delaware Dutchess Erie 1,607,400 20, 000 25,000 26, 000 26, 000 20, 000 '20,000 30, 000 160,000 Essex 28,600 46,000 .54,000 26,000 25,000 Franklin Fulton 1 1 Greene Hamilton 22,000 42,800 Jefferson. Lewis 89,436 148, .500 146, 266 1,266,000 110,000 1,. 301, 986 32,000 71,000 47,000 875,000 1 60, 000 125, 791 10,000 26, 500 10, .500 250,000 (') 208, 773 47,436 .52,000 74,000 140,000 60,000 14,756 Monroe Nassau 967,422 New York 2 Oneida 211,600 269,. 500 811,000 209, 167 230,600 124,671 169, 000 114,000 31,000 115,000 65,500 .3.55,000 121,000 149,000 .55,000 26,009 306,000 30, .500 26, 500 6,000 32,000 15,000 41,600 168,000 150, 000 ,55,000 ,56,000 49,671 19,000 24,000 1.5,000 2,667 70,000 118,000 76, 000 16,000 1 Putnam. 1 1 701,427 .530,000 .50,000 121,427 1 Richmond ^ 76, 740 201,600 1.52,600 124,000 68,200 30, .500 .59,500 116,300 110,7.50 42,600 618,500 71,6,50 425,000 61,700 83, 7.50 138,000 713, 075 118,100 60,000 1 20, ,500 112,000 1 132, 600 16,200 32, 500 (') (■) 700 9,000 (') 20,500 23,000 14, 600 11,000 2,160 1.50,000 (') 5,2,50 18,000 122, 000 30, 100 6,000 41,040 ' ' .57,000 20,000 115,000 19,000 .50,000 21,. 500 133, ,500 60,800 61,2.50 16,200 38,000 39,. 500 210,000 143,600 17,. 500 26,000 34,000 36,600 11,800 13,, 500 30, 000 55, 000 18, 200 Tioga 456,000 Ulster ! 10,000 .52, ,500 .50, 000 425,000 48,000 24,000 26, 000 70, 000 116,000 40,000 20.000 ■' 75 50, 000 XORTII CAROLINA. 1 Value of courthouse includes that of jail building. 86,790,306 $2,069,760 S,594,380 $382, 500 81,461,180 -51, 282, 556 109, 831 21,. 365 16, 760 58, 220 22,279 63, 086 41,615 27,866 16,227 197,700 18, 800 12,500 '10,000 30, 000 5,025 1,000 10,000 3, 000 8,576 500 1,025 825 7,000 5,300 1,200 600 6,000 2,000 5,300 6,000 4,100 1,100 6,000 25, 706 3,665 6,150 10, 220 12,779 14,211 13,315 0,640 3,802 114,700 55, 000 3,000 3,000 4,000 10,000 15, 800 500 19,000 6,000 11,600 8, .500 ,50, 000 4,500 2,000 20,000 2 Under city government. 3 Principal not reported. 1210 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OF YEAE OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902^Coiitinued, NORTH CAROLINA-Continued. COUNTY. ■ Total. Assets Ot investment funds. Assets of public trust funds. Court- houses. Jails. Asylums, almsliouses, and liospi- tals. Schools. Miscellane- ous. Burke 850,740 126,312 26,650 22,450 20,860 48,200 65,977 94,092 63,300 37,640 20,125 77,600 , 33,493 138,290 89, 295 15, 625 8,825 56,337 16,810 33,665 193, 110 93,405 259, 566 69,655 68,887 30,776 17,700 63,895 39, 915 203, 500 70, 132 53,725 99,395 39,335 35,690 25,046 120, 157 37, 105 66, 278 12, 104 41,050 54,340 34,400 45,837 48,876 49,950 266,500 16, 545 26, 148 42,091 37,940 213,600 47,2,60 19, 701 34, 645 16, 730 102,610 30,826 34, 990 47,825 81,795 43,9% 41,347 34,667 62, 954 80,522 94.9.35 58.432 40,480 36,200 34.380 •'7,318 37, 184 23,915 35, 155 21,072 94,867 63, 246 146,050 830,000 50,000 4,700 10,600 10,000 36,000 20,000 11,000 30,000 20,600 10,000 12,000 7,000 51,000 22,800 8,000 5,800 17,000 6,000 7,500 46,000 25,250 150,000 20,800 6,000 12,600 7,000 26,000 16,500 100,500 16,000 18,200 40,000 120,000 10,800 8,300 56,600 12,000 12,500 2,200 15,500 15,000 16.000 15,000 20,000 13,300 87,600 6,000 6,000 15,600 12,200 67,000 20,800 4,500 16,500, 5,300 62,000 10,800 15.600 12,800 25,100 30,000 11,000 15,000 14,800 21,200 30,000 20,000 8,500 17,000 10,000 3,000 20,000 2,500 20,000 5,600 82,600 15,000 12, 300 2,060 4,060 1,000 6,000 8,000 12,000 3,050 800 8,000 1,625 6,050 13,025 2,000 1,100 6,000 1,000 2,525 15,060 8,060 10,000 20,060 7,000 3,026 6,000 5,026 3,050 32,000 7,050 1,025 12,000 5,050 3,060 6,000 8,000 5,025 2,600 2,550 2,500 6,000 6,000 1,000 5,050 20,000 7,000 6,000 2,500 3,040 1,100 7,050 1.025 3,025 3,026 7,000 6, 025 2,050 8,026 10,050 5.00O 1,600 6,000 2,025 11,000 13,500 8,000 7,025 9,050 6,000 1,000 6,000 600 2,500 1,550 14,000 10,050 15.100 81,000 12,000 800 6,200 85, 440 8,312 6,360 3,700 4,800 2,700 10,977 10,092 3,900 6,840 2,575 27,600 11,168 42,040 9,970 4,625 1,225 17,337 4,260 11,640 109,060 19,505 85,566 .5,905 14,887 6,650 4,200 8,870 4,665 61,000 17,082 7,800 12,396 10,535 6,740 6,696 32,657 10,606 19, 253 3,379 8,000 14,840 4,400 10,337 13,376 13,800 76,600 4,545 4,548 4,991 10,700 98,500 7,200 .6,861 8,620 3,205 19, 110 8,451 6,740 7,000 18,645 3,790 13, 347 3,667 12,8-29 14,422 38,435 8,922 10,455 4,150 12, 380 9,318 3,684 3,990 4,555 2,922 9,457 7,296 19,950 811, 800 40,000 Caldwell [ 2,500 Camden. . . 1 1,000 Carteret 2,000 Caswell 4,000 4,000 5,000 1,000 2.150 700 10,000 3,800 5,200 3,500 4,500 16,000 Chatham 60,000 6,400 6,000 Clay 6,060 Cleveland 20,000 10,000 Craven . 35,000 Cumberland 40,000 900 Dare 700 2,000 1,500 1,600 10,000 9,100 6,000 5,100 1,000 1,600 Davidson 13,000 Davie . 4,050 Duplin 10,500 13,000 Edgecombe . .... 31,500 Forsyth 8,000 17,800 40,000 8,000 500 Graham 12,000 1,700 12,000 Greene 14,000 10,000 25,000 Guilford 1 6,000 26,700 35,000 Haywood 500 3,100 2,000 10,000 1,600 4,500 1,025 8,300 10,000 6,000 15,000 5,000 Hyde Iredell 26,000 '3,000 16,000 20,000 8,000 2,000 1,000 2,500 1,000 2,300 12,500 12,000 13,600 16,500 70,000 Mitchell . 600 10,000 19,100 7,000 Nash 5,000 40,000 7,200 325 5.500 3,200 4,600 1,060 3,200 5,000 3,000 7,000 5,000 8,000 2,000 2,000 10,000 6,600 7,600 Pasquotank 15,000 25,000 5,200 13 500 Polk 2,000 6,000 2.300 9,000 4,000 5,000 4,500 3,000 2.000 2.000 4.000 600 600 1,100 10,000 7,100 23,000 1 5,000 31,000 9 000 1 10,000 3,000 4,000 12,000 4,500 16,425 1 10,000 10,400 3,000 60.000 51,000 25,800 37,000 Wijk.' _ 1 Value of courthouse includes that of jail building. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1211 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER TflAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. IS OKTH CAROLINA— Continued. COUNTY. Total. Assets of investmeht funds. As.set3 of public trust funds. Court- houses. $10,800 11,000 3,000 15,200 20,000 37,000 8,000 9,000 JaiLs. Asylums, almshouses, and hospi- tals. Schools. Miscellane- ous. Warren $57,335 26,604 15,364 68,716 53,200 72,729 22,277 16,600 $25,050 2,550 4,000 10,050 12,000 5,040 3,000 3,000 84,200 2,6.50 2,500 6,300 1,000 2,700 4,000 300 810,285 .5,904 5,564 18, 166 8,900 19,989 4, .357 4,200 $7,000 4,500 300 Washington., . Watauga Wayne 20,000 11,300 Wilkes Wilson 8,000 2,920 Yadkin Yancey NORTH DAKOTA. The state $1,902,365 S888, 466 $106,740 $107,615 $799,635 41,600 68,600 4,000 47,600 62,850 177,000 44,000 44,3.50 31,950 27,686 28,600 225,100 42,000 22,350 20,805 5,665 26,000 14,000 15,100 6,791 91,246 28,086 1,250 116,160 17,500 63,616 34,486 106,000 14,000 21,200 30,675 17,000 48,200 48,100 105,000 129,300 42,. 500 43,000 13,500 21,000 37,000 4,000 37,400 37,850 166,000 21,000 13,080 22,900 11,372 10,000 85,000 28,200 22,260 3,010 4,000 6,900 10,000 6,000 2,625 36,000 14,700 1,200 11,500 12,400 24,000 18,043 30,000 6,000 .500 20,000 21,500 Benson Billings 1 100 10,000 25,000 Burleigh Cass 21,000 23,000 27 320 Dickev 3,960 100 300 2,600 40, 100 1,800 Eddy 8,950 15,914 16,000 76,000 12,000 100 Emmons ) Griggs . . . 17,795 ; 1,665 100 1,000 2,100 18,000 3,000 8,000 3,166 Mcintosh McLean 1 Morton 14,600 40,746 13,386 Oliver 1 50 Pemhinn. 3,6.50 100 3,000 100,000 5,000 Ramsey 6,615 1 20,000 16,443 Kansom 18,000 57,000 7,000 Rolette Sargent ■. 9,660 4,640 12,675 7.. 500 7,000 10,. 500 Stark Steele 7,000 38,000 28,500 10 000 10, COO 200 ...... 10,000 3.6nn 16,000 76,000 75 000 Traill 11 nnn 9,000 Walsh 37,500 9,100 14,400 100 26,900 1 100 11,400 inn 7,700 Ward 17,000 16,000 2,000 Wells OHIO. $53,211,623 $20,000 $229,897 $15,687,634 $2,320,966 $6,562,136 $28,400,990 305,827 378,240 265,500 418,000 262,310 285,200 778,000 301,990 1,467,430 191,200 92,000 7.32,900 362,800 301,. 5.50 316,100 636,000 130,790 2,670,000 881,625 124,170 295,350 719,500 468,880 573,726 2,100,750 217,997 6,000 1230,300 45,000 67,000 80,000 258,600 450,000 10,000 360,000 135,000 34,000 110,000 6,600 25,000 47,100 153,000 28,320 11,8,50,000 104,900 75,000 64,000 260,000 160,000 160,000 526,000 20,100 "30,500 24,000 16,000 8,000 50,000 13,300 14,830 30,200 18,000 13,600 25,200 20,000 5,500 6,500 8,700 (') 19,925 25,000 20,000 24,. 500 8,000 10,400 2.50,000 60,090 147,940 66,000 67,000 57,310 14,000 128,000 28,690 92,600 26,000 40,000 123,600 32,000 56,550 60,000 25,500 93,770 1,640 125,000 260 000 ■Vthens 110,000 4,600 150,000 Belmont 250,000 1,000,000 Champaign Clark 485,800 300,000 200,000 197,500 Coshocton ^.50,000 Crawford Cuyahoga Darke 820,000 142,800 24,170 61,350 72,000 60,880 103,326 269,750 614,000 160,000 Erie 363,000 Fairfield 240 000 300,000 1,0.56,000 Eranklin 1 Value of courthouse includes that of jail building. 1212 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. OHIO— Continued. Fulton Gallia , Geauga Greene Guernsey Hamilton. . . Hancock Hardin Harrison Henry Highland . . . Hocking Holmes Huron Jackson .... .Jefferson Knox Lake Lawrence.. . Licking Logan Lorain Lucas Madison Mahoning . . . Marion Medina Meigs Mercer Miami Monroe Montgomery Morgan Morrow Muskingum . Noble Ottawa Paulding... Perry Pickaway . . . Pike Portage Preble Putnam . . . . Richland... Ross Sandusky... Scioto Seneca Shelby Stark Summit Trumbull. . . Tuscarawas, Union Van Wort. . Vinton Warren Washington Wayne Williams. . . . Wood Wyandot... Total. S370 non 2B/ ()()() 210 son 1,08 S()(l 619 vuo 864 9sn l.liSl 1100 lti9 2/0 (i2S 500 (i5 910 78 nss i;« (iOO Hm soo (i«4 020 171 000 519 036 508 231 886 130 648 1,987 252 1,573; 201 275 201 422 427; 166 2,865 368 245 1,530 S3 375 6:19 500 739 000 360 000 538 530 149 400 1,220 500 761 260 62 000 539 300 578 937 392 1,093 223 1,525 1,092 1,391 889 176 623 162 511 641 37fi 421 1,228 172 Assets of Assets of investment public trust funds. funds. 275 000 200 000 000 600 . .300 :. 100 n. .560 ,|. 400 ,|. 600 I 300 : . 620 L 025 iL 660 ;l. 000 405 000 .300 000 ' 840 475 240 000 680 000 800 500 000 190 .500 000 325 4.50 1 900 i . 000 . 000 IL .500 !|. S2O,OO0 S4,' Court- houses. $108,000 55,000 80,000 225,000 155,000 .380,850 475,000 100,000 170,000 '61,010 27,000 16,000 115,000 230,000 176,500 3.55,000 76,000 39,000 25,500 180,000 72,000 135,000 1,000,000 157,000 1138,800 100,000 17,000 20,000 .30,000 319,. 300 17,000 1,300,000 116,000 44,000 1305,000 17,000 1.50,000 104,000 175,000 175.000 16,000 70,000 79.874 20,000 107,800 115,000 60,000 142,240 275.000 150.000 200,000 55,000 340,000 190,000 132,440 74,000 23,000 .34,000 1260,000 86,000 195,000 400,000 1.57,. 500 Jails, 530,000 20,000 5,500 6,500 10,700 126,150 60,000 26,700 25,500 0) 25,200 ; 10,000 I 20,000 20,000 Asylums, almshouse.s, and hospi- tals. .S32,000 42,000 13,000 77,000 54,000 2.57,000 94,000 17,300 160,000 4,900 4,000 225,000 ' (1) 22,000 (1) 6,000 12,. 500 12,000 25,000 30,700 3,200 25,500 9,036 10,000 27,000 8,500 40,000 (') 25,000 14,000 11,000 117,000 I 26,500 1 .34,000 i 19,000 12,500 15,000 10,000 (1) 40,000 6,000 49,000 15,000 25,835 I 25,600 74,500 44,620 14,. 500 15,000 24,500 1,000 60,000 10,500 1.58,700 25,500 30,000 100,000 206,000 4,800 51,860 31,000 107,300 101,000 286,100 28,500 62,060 (1) 184,600 20,000 81 , 600 5,300 .50,000 ,50,000 31,620 15,025 65,000 11,. 500 84,860 I •35,000 105,405 42,000 29,300 75,000 10,375 27,000 23,000 60,000 82,8.30 32,700 ' 125,000 64,8.50 32,000 1.57,. 500 105,-340 84,675 .50,000 .58,000 .V,l,(i,SO 224,000 120,800 ' 145,000 : 135,000 24,7.50 50,000 ' 29,000 60,200 ,S1 , 4.50 114,500 20.000 79.000 Miscellane- ous. 8200,000 150,000 112,000 300,000 400,000 100,980 722,000 26,270 270,000 86,000 100,000 400,000 80,000 100,000 500,000 300,000 150,000 400,000 8,000 .375,000 100,000 5,000 1,2.50.000 203,000 100,000 312,000 12,000 110,000 1,236,000 310,000 160,000 1,160,000 .50,000 450,000 600,000 100,000 260,000 107,500 1,000,000 107,500 1,S7,000 .3.50,000 7.52,800 300,000 735.000 ,030,000 800,000 880,000 .5.30,000 487,000 95,000 400,000 300,000 186,400 200,000 700,000 OKI^AIIOM.V. The territory . Beaver. . . Blaine. . .. Caddo Canadian . Cleveland. Comanche. Custer Day Dewcv Garfleld... Grant Greer Kay Kingfisher. .?1, 741, 700 4, .500 22,000 92,, 500 114,600 20,200 47,000 19,700 1,1.50 8, .500 232,. 500 82, .500 109,000 56,. 500 90,000 3,500 5,000 .51,500 60,000 4,000 43,000 3,600 1,000 7,000 104,000 30,000 64,000 17,. 500 40,000 8183, 100 .500 5,000 6,000 5,000 1,200 1,000 1,000 150 500 61,000 2,. 500 15,000 4.000 5,000 SOO 12,000 35,000 6,000 13,600 3,000 200 15,000 1,000 5,000 62,. 500 60,000 30,000 35,000 45,000 I \^aliJe of courthouse includes that of jail building COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1213 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES; 1902— Continued. OKLAHOMA— Continued. Kiowa Lincoln Logan Noble Oklahoma Pawnee Payne Pottawatomie Roger Mills,.. Washita Woods Woodward... Total. 9111,000 59,500 118,000 66,900 83,000 82,000 65,700 72,000 15,500 62,000 66,700 48,750 Assets of investment funds. Assets of public trust funds. Court- houses. «91,500 27,000 10,000 16,400 8,000 26,000 6,500 24,000 2,600 25,000 35,200 46,000 Jails. S500 1,000 4,000 13,500 Asylums, almshouses, and hospi- tals. 6,000 7,000 4,000 30,000 3,000 2,000 1,600 3,750 Schools., 10,000 6,200 Miscellane- ous. 819,000 31,500 100,000 37,000 60,000 50,000 60,000 18,000 10,000 25,000 30,000 OREGON. 83,340,651 81,309,650 $66,950 $108,300 SI, 855, 751 98,000 145,500 250,000 124,300 104,500 98,000 42,000 60,600 195, 100 11,500 41,000 .32,400 75,000 60,500 21,300 48,000 85,000 115,600 40,000 3,000 17,500 12,500 9,000 35,000 2,250 14,000 14,860 21,000 9,000 6,800 8,000 42,000 4,500 56,000 134,500 79,300 100,000 76,500 27,000 50,000 154,100 6,750 27,000 12,800 50,000 50,000 15,600 5.000 1,500 4,000 2,600 1,500 6,000 2,600 Grant 4,750 4,000 1,500 • Lake i 295,000 20,750 160,000 41,000 196, 900 41,650 388,500 197,600 92,000 5,000 37,500 21,000 103,500 25,260 240,000 95,000 11,000 6,000 100,000 9,000 2,500 25,000 18,000 185,000 ' 16, 760 7,500 10,000 105,000 20,000 87,000 15,000 96,000 100,800 30,000 .30, SOU 16,000 76, 751 17,500 12,000 104,000 1,000 62,000 6,400 1,400 52,500 1,700 41, 000 36,600 135,000 91,761 24,000 37,000 1.37,000 14,500 123.000 ! 19,000 4,000 2,000 4,000 Wnllnwfl 30,000 3,000 13,500 61,000 1 PENXSYLVANIA. $42,235,063 , $5,200 $166, 453 SI 2 476. .564 .55,186,800 84,374,553 820, 025, 483 152,000 5,362,000 1 632,600 367,500 ■ 261,000 1,388,950 474, .500 290,000 1,152,500 377,700 498,000 160,000 1,126,000 184,800 1,436,000 333,000 21,000 2,750,000 50,000 186,000 27,500 150,000 6,600 1.097,000 82.500 32,500 35,750 75,000 41,000 50,000 75,000 37,700 127,000 10,000 126,000 42,000 36,000 50,500 25,500 375.000 100,000 1,140,000 500,000 150,000 .52,750 159,960 93,500 25,000 95,000 130,000 39,000 (') 145, 000 1,004,000 180,000 215,000 160, 000 160,000 230,000 90,000 150,000 60,000 325,000 83,000 160,000 822, 500 60,000 102,000 60,000 860, 000 82, 800 575,000 9,500 600,000 190, 000 348,000 457,000 916, 300 382,400 1,003,800 330,000 193,000 395,000 70,000 80,000 266,000 50,000 290,000 202,000 65,000 180, 000 8,000 61,000 8,300 30,000 283,800 76,000 35, 000 52,000 270, 000 316, 000 30,000 52,400 130, 000 62,000 75,000 163,000 612,000 260,000 300,000 ^l^ 18,000 ■R't.Jo 1 No report. 1214 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. PENNSYLVANIA— Continued. COUNTY. Total. Assets of investment funds. Assets of public trust funds. Court- houses. Jails. Asylums, almshouses, and hospi- tals. Schools. Miscellane- ous. SI, 430, 000 80,600 232, 650 26,600 720,000 65,000 402, 206 $525,000 26,500 62 400 $150,000 21,000 40,250 2,000 25,000 15,000 75,000 $235,000 33,000 40,000 $620,000 Forest : 100,000 14,400 525,000 Fulton 10,200 85,000 50,000 125,003 Greene 86,000 182,202 200,000 Jefferson 2 175, 100 1,451,066 1,521,500 286,000 289,200 1,113,000 610,000 786,500 250,000 673,000 122,000 322,636 2,228,200 120,000 1,233,000 501,000 436,300 77,600 599, 475 626,000 100,000 76,000 110,000 125,000 110,000 100,000 115,000 37,000 76, 636 170,000 60,000 125,000 76,000 45,000 4,000 148,000 109,500 31,000 85,200 177,000 186,000 75,500 35,000 88,000 21,500 30,600 187,000 60,000 55,000 176,000 30,000 93,600 703,691 450,000 165,000 76,000 800,000 300,000 600,000 65,000 3,50,000 46,300 216,500 1,710,000 Lackawanna .337,000 Lawrence .' Lebanon . ... .53,000 26,000 Luzerne 1 McKean 60,000 120,000 17,200 Montgomery SS6.200 166,000 NorthuniDerland ... ... ... 1 53,000 1,000,000 260,000 298,600 1 ... Perry 1 61,700 Pike 52,692 233, 500 1,089,868 167,500 470,500 j 38,350 124,600 319,500 10,600 1 956,500 442,761 ' 2,185,000 273, 100 1,225,000 121,000 1,231,385 16,000 33,000 430,000 27,000 16,500 5 38, 350 41,000 82,000 5 10, 500 250,000 146,000 875,000 65,000 310,000 64,000 555, 000 2,000 10,600 300,000 30,600 50,500 (=) 8,500 10,500 (') 26,600 60,500 200,000 8,100 100,000 17,000 70,200 34,692 100,000 160,000 110,000 300,000 Potter 90,000 199,868 Schuylkill 103,600 75,000 1.82,500 600,000 48,000 1.000,000 200,000 710,000 50,000 600,000 Tio^a - 44,500 Venango - - - 81,000 35,000 110,000 « 164, 261 Washington Wayne 105,000 York 106, 185 KIIODE T>iI.,ANI). [There are no county assets.] SOUTH CAROLINA. Abbeville. Aiken Anderson. Bamberg . , Barnwell- - Beaufort Berkeley. . . Charleston . Cherokee Chester Chesterfield. Clarendon... Colleton Darlington. . Dorchester.. Edgefield Fairfield Florence Georgetown. Greenville.. . Greenwood. Hampton... Horry Kershaw. . . Lancaster. - Laurens. . . Lo-e Lexington. Marion, . . . 1 Cash received from lien dockets and cxprirJed for schools, roads, and poor. 2 No report. s Par value of stock of Morristown Insurance and Water Company. ^ Under city government. <> Value of courthouse includes that of jail building. 6 Rouse permanent funds for poor, roads, and hospital. 52,518,250 , $1,063,700 $432,300 $175,200 $847,060 26,000 103,000 83, 500 41 , 600 70,000 28,000 10,500 179,, 500 66, 700 110,200 24,300 2,000 50,000 34,000 20,000 40,000 20,800 8,500 69, 600 22,000 33,000 13,000 10,700 19,500 18,000 10,000 16,000 9,000 16, 600 27,600 40,000 18,000 13,000 28,600 17,500 18,500 30,000 13,500 15,000 86, 600 12,000 16,000 10,000 5,000 7,000 5,100 6,000 7,600 1(1 500 5,000 2,100 2,000 60,000 30,000 60,000 66,666 10,200 10, 200 10,250 1,575 14,100 12,100 6,000 6,000 3,050 7,600 14, 100 15,000 6,000 6,500 1,100 9,100 3,100 6,000 4,500 7,000 1,060 ! 12,275 47, 600 1 ;. . . 4,000 10, 1,50 10 000 40,260 25, 500 .37,500 27,450 28,. 350 62,800 118,000 60,600 45,000 .39, 100 2.500 1,900 4,250 1,200 3,000 7,000 3,000 400 2,150 2, 200 1,500 14,000 13,500 20,000 60,000 29,500 9 000 36, 250 7,600 7,500 40 000 31,300 76,500 13,500 46, 200 10,000 1,100 1,200 1,100 20 000 88,7(10 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1215 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES; 1902— Continued. .SOUTH CAROLINA— Continued. COUNTY. Total. Assets of investment funds. Assets of public trust funds. Court- houses. Jails. Asylums, almshouses, and hospi- tals. Schools. Miscellane- ous. Marlboro i... Newberry S87,500 81,000 91,000 45, 500 58,000 29,000 329, 500 44, 475 53,950 47,400 70,950 1520,000 25,000 50,000 12,500 30,000 8,000 105,000 30,800 10,800 42,000 20,000 *8,000 12, 000 15,000 6, 000 10,000 3,000 80,000 8,825 10,050 4,100 10,150 »4,500 4,000 8,000 2,000 4,000 3,000 .51,500 2, 100 2.100 .300 9,000 $55,000 40,000 18,000 Orangeburg . . Pickens. .. 25,000 Richland 14,000 Saluda 15,000 93,000 Sumter. 2,7,50 31,000 1,000 Williamsbure: York 31,800 SOUTH DAKOTA. The state $2,563,022 51,156,134 $140,700 $203,341 $1,062,847 29,500 98,600 114,300 78, 100 126,000 28,000 13,000 24, 500 19,000 3,500 36,000 175,500 57, 091 34,500 109,000 32, 770 22, .591 45, 500 23, 500 40,000 15,625 15,050 2,800 18, 600 12,000 50,500 100,000 59,000 8,100 25, 700 46,000 56, 400 35,000 119,141 10,039 30,000 6,800 7,000 54,500 25,500 160,000 63,000 51,000 4, 1.50 65,000 26,500 89,000 8,800 11,725 74,000 122,000 11,890 67,250 17,000 2 50,000 8,000 15, 100 60,000 12,000 10,500 7,000 4,500 2,500 20,000 12,. 500 25, 900 2 32,500 2 58,000 21,120 9,000 13,000 22, 500 27, .500 625 7,000 1400 1 2, 650 12,000 2 38,000 75,000 11,500 5,600 7,000 27,000 24,400 21,000 2 50,000 2,389 20,000 4,000 6,000 2 35,500 11,500 140, 000 10,000 25,000 3,000 2 50,500 11,000 20,000 3,800 5, 300 .38,000 2 59,500 3,8.50 2 6,000 4, .500 800 7,000 15,000 2,000 500 7,500 500 3,000 8,600 5,500 6,000 6,000 4,000 5,000 Beadle... 40,000 100,000 50,000 45,000 Bro'Wti Brule 10,000 2,000 10,000 14,000 1,000 Buffalo Butte Charles Mix Clark . .. 16,000 12,000 3,091 Clay 1,665 14,100 3,500 3 2,000 6,' 666' 150,000 14,000 1,500 Codington Custer Davison 7,000 10, 6.50 42,000 1,000 7,591 30,000 1,000 Day Deuel Douglas 2, 500 Fall River 2,500 10,000 15,000 2,000 Faulk 6,050 400 1600 Gregory 2,000 15,350 Hand 3.500 12,000 20,000 5,000 - Hutchinson 2,500 .500 700 3,000 2,000 9,000 3 1,500 1,250 45,000 2,000 18, 000 Hyde 4,000 10,000 12,000 20 000 Lake 6,000 67, 641 6 400 McCook 10, 000 2,800 1,000 3 1,500 17, 500 10,000 4,000 15,000 12,000 6,000 5,000 6,000 15,000 150 3 4,. 500 500 7,000 35,000 5,000 1,000 10,000 25,000 50,000 5,000 425 Potter - ' 12,000 • Sully 6,000 2,000 3.500 400 3 2.50 14,000 12,000 20,000 50,000 7,640 36,000 25,000 TENNESSEE. The state . Anderson. Bedford . . . Benton. . . Bledsoe... Blount $9,731,320 98, 000 95,600 45, 02S 21,100 63,300 1 No report. s Value of courthouse includes that of jail building. $7,098 $2,281,895 $993, 100 $1,005,400 .52,380,813 $3,063,014 44, 000 56,000 18, .500 2,800 15, 600 12,500 11,000 7,100 8,000 20,000 10,000 3,600 2,7.50 1,000 1,400 26, 500 5,000 25,000 8 400 8,278 9,500 6,300 21,000 3 Jail fixtures: the va'ue of jail building included with that of courthouse. * Furniture and supplies. 1216 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. TENNESSEE— Continued. Bradley Campbell Cannon Carroll Carter Cheatham . . . Chester Claiborne Clay Cocke Coffee Crockett Cumberland , Davidson Decatur Dekalb Dickson Dyer Fayette Fentress Franklin. . . . Gibson Giles Grainger Greene Grundy Hamblen Hamilton. .. Hancock Hardeman. . Hardin Hawkins Haywood . . . Henderson . . Henry Hickman Houston Humphreys . Jackson James Jefferson Johnson Knox Lake Lauderdale . . Lawrence — Lewis Lincoln Loudon McMinn McNairy Macon Madison Marion Marshall Maury Meigs Monroe Montgomery Moore Morgan Obion Overton Perry Pickett Polk Putnam Rhea Roane Robertson . . . Rutherford . . Scott Sequatchie.. Sevier Shelby Smith Stewart Sullivan Sumner Tipton Trousdale. . . Unicoi Union Total. $75, 700 71,825 18,875 69, 150 26, 100 48, 130 33,060 28,500 28,300 164,600 21,500 78, 240 25,500 1,211,000 43,300 42,550 28,836 146, 460 147,875 13, 100 80,500 258, 196 634,865 29,900 144,300 15,350 67,250 583, 500 21,100 80, 475 58,000 28, 760 88, 109 48,550 99,816 84,413 32,595 67, 700 20, 460 17,800 46,050 41,200 860,000 25,300 111,700 39,960 12,095 122, 683 42,000 45, 760 36,975 47, 100 125,500 33,900 82,600 192, 080 9,800 34,200 307, 706 10, 900 17,260 139, 440 16,085 30,200 7,250 11,800 57,325 82, 150 188,000 127,009 62,198 7,900 5,650 SO, 800 630,924 116,000 47,905 76, 500 128,100 101,805 25, 250 26, 900 32, 300 Assets of investment funds. Assets of public trust funds. 1 j ^ 87,098 1 Court- houses. $40,200 19,000 9,575 20, 750 5,100 12,300 13,000 10,500 10, 150 20, 100 13,000 20,000 11,400 160,000 8,200 10,250 10, 150 31,600 78,000 2,600 16,200 60,000 27,500 2,100 10,600 5,100 26,000 150,000 12,200 16,110 8,100 8,700 26,000 15,000 50,000 12,000 11,000 20,000 5,160 7,800 11,000 15,700 155,000 6,500 26,000 6,300 2,100 25,000 14,000 20, 150 10, 760 14, 100 43,000 8,600 21,600 .5,000 200 25,200 136,000 5,300 1,060 21,000 6,250 8,200 5,050 8,300 21,000 30,200 22,000 22,000 36,500 2,200 1,060 30,300 106,000 21,000 15,000 7,500 3.5,000 36,500 11, 450 8,100 C, .500 Jails. $10,000 9,200 2,100 8,100 1,500 3,000 2,060 3,000 6,000 10,000 2,000 10, 100 9,050 50,000 5,050 7,700 3,000 10, 100 10,050 10,000 10,300 10, 100 12,000 6,600 8,200 6,000 7,000 36,000 2,000 10,000 3,050 2,000 10,300 2,500 6,050 12,000 5,000 7,100 1,200 4,000 4,050 3,600 67,000 4,100 18,100 .5,000 6,000 3,000 5,000 5,000 6,026 2,000 15,400 10,000 6,000 39,. 500 500 2,000 15,000 3,100 5,000 12,050 1,550 3,050 2,000 2,000 5,025 10,100 13,000 15, 100 6,660 1,500 300 10,000 201,900 5,000 7,500 10,000 20, 100 12,050 7,000 500 5,000 Asylums, almshouses, and hospi- ' tals. I $15,500 2,500 4,200 4,300 1,000 3,000 4.50 20,000 3,000 2,050 1,050 526,000 1,050 2,500 2,600 5,000 1,325 500 4,000 3,100 6,600 1,100 4,500 250 2,750 47,600 1,000 950 600 2,300 1,450 4,750 5,200 3,000 7,425 1,800 1,600 4,200 4,000 8,000 4,100 850 1,000 4,000 400 .5,000 10,000 4,000 2,000 3,600 1,200 4,500 450 3,100 200 500 5,000 1,850 3,000 3,100 10,5.50 200 2,000 133,850 10, 000 1,000 11,500 6,500 400 1,800 $21, 125 16,600 15,330 12,500 12,500 10,200 14,500 18,090 175,000 21,000 20,600 11,765 29,860 18,500 104,926 411,446 14,600 21,000 12,600 6,900 25,900 26, 460 13, 450 33,709 24,800 33, 415 22,713 13, 435 17,775 11,800 Miscellane- ous. 12, .500 12,000 126,000 12, 400 16,000 6,000 4,275 31,683 14,350 30,000 26,250 29,500 35,580 77,665 49,090 6,835 11,860 25,000 62,656 23,600 109, 174 30,000 19, 405 43,000 60,000 27, 755 6,000 13, 300 16,000 $10,000 20,000 3,000 36,000 2,000 14,500 5,500 2,500 1,500 100,000 3,500 28,000 4,000 300,000 8,000 1,500 1,420 70,000 40,000 50,000 80,070 77,320 6,600 100,000 4,000 9,000 350,000 28, 466 19, 450 4,000 15,800 4,800 6,600 32,500 160 15, 400 600 6,000 9,000 10,000 512,000 2,300 60,000 20,450 720 59,000 15,000 16,600 5,000 36,850 15,000 20,600 102,000 6,100 5,000 76, 650 2,500 10,000 62,800 1,000 4,000 1,000 1,300 40,000 150,000 24,809 1,400 4,000 4,300 15,000 80,000 .50,000 6,000 15,000 1,500 20,000 400 8,000 3,000 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1217 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. TENNESSEE— Continued. COUNTY. Total. Assets of investment lunds. Assets of publie trust funds. ;■ Court- houses. Jaiis. Asylums, almshouses, and hospi- tals. Schools. Miscellane- ous. $1, 100 46,800 76,089 30, 850 124,945 27,2.50 108, 271 74, 550 . S50J 20,000 15,1.50 8,250 21,000 13,000 40,000 20, 500 S200 1,000 12, 100 6,050 4,050 1,.500 2,500 8,050 $400 Warren S800 4,100 2,700 2,600 600 4,000 7,000 25, 000 Washington $23,589 12,900 87,395 20, 1.50 Wayne 9.50 Wealdev 10,000 White... . . . 12,260 Williamson ,36,771 37,000 25, 000 Wilson 2,000 TEXAS. The state Anderson Angelina Aransas Archer Armstrong .A.tascosa Austin Bandera Bastrop Baylor Bee Bell Bexar Blanco Borden Bosque Bowie Brazoria Brazos Brewster Briscoe Brown Burleson Burnet Caldwell Calhoun Callahan Cameron Camp Carson Cass Castro -■ Chambers Cherokee Childress Clay Coke Coleman Collin Collingsworth Colorado Comal Comanche Concho Cooke Coryell Cottle Crockett Crosby Dallam Dallas Deaf Smith Delta Denton Dewitt Dickens Dimmit Donley Duval Eastland Ector Edwards El Paso Ellis Erath Fails Eannin Fayette Fisher Floyd 9.32— 07- 832,700,017 86,619,994 113,013 158,860 47,435 73, 127 40, 475 75,338 108,770 73, 475 288,645 125,483 79. 417 433,558 947, 776 41,911 40,962 109,798 166, 620 167,808 216, 627 64, 700 36, 158 149,363 127, 965 73,887 147,973 50, 166 96,683 78,333 56, 248 22, 084 108,945 40,118 61,525 101, 145 69, 777 274,727 44, 072 173, 687 386,506 62,243 277,381 210,973 171,263 67, 055 225,977 181,814 67,389 77. 418 35,667 31,843 2,209,578 38, 059 129, 820 294,. 388 210,717 77, 429 65,640 68,960 51, 767 147,212 33, 118 46, 366 245, 649 606, 950 176, 941 389,977 379,453 452,321 63, 063 46,914 36,126 32, 965 10,000 8,857 18, 000 27,318 18, 126 36, 165 45,003 36, 424 29,997 48, 078 21,661 19, 796 17,712 18, 000 21,920 6,121 63,000 14,600 26,568 21,368 42, 681 12,650 27, 248 28,156 35,718 23,858 19,941 13, 284 64,296 26,668 19,410 21,013 26,668 17,712 14,000 66,295 69,919 25,658 70, 848 85, 416 23,473 18,046 48,254 37,032 22, 139 26,568 18,712 26,568 32,568 17,712 25,000 14, 278 42, 372 35, 424 24, 0.36 20, 000 9, 742 29, 177 26,668 16,055 66,666 88,767 24,062 43,630 62, 069 103, 409 26, 568 26,569 $12,019,261 42, 000 60, 000 26, 000 41,000 3,050 18,600 48, 000 21,500 36,000 35,000 4,000 100,000 750,000 6,500 8,000 .50, 000 48, .500 130, 000 84, 000 30, 000 2,560 35,000 37, 000 13, 000 64, 000 6, 000 33,600 35,000 20,000 3,800 12,000 13, 060 21,000 31,000 30, 3.50 40,000 17,000 47, .500 120, 000 33,7.50 43,000 54,500 80, 000 28,000 51,200 76,000 25,850 31,500 6,800 2, 1.50 750, 000 10, 760 39, 260 183,000 83, 000 26,000 15,500 34,000 6,500 51, 400 3,500 18, 600 125, 000 206, 000 6.5,000 108,000 125,000 107, 000 3,000 10,600 S2, 998, 176 15,000 10, 000 10,000 14,000 20,000 22,000 8,200 19,500 10,000 20, 000 25,000 62,000 7,100 6,000 16,000 16,300 7,000 3,000 12, .500 2,960. 30, 000 19, 000 10, 000 6,300 10, 000 12, 000 15, 000 9,000 1,150 8,000 16,000 14,000 11,460 10, 100 6,300 3,050 126,000 4,850 6,600 20, 000 16,000 8,950 8,000 2,325 7,000 8,000 1,000 5,150 60, 000 32, 000 15,000 17,000 26, 000 39, 500 10,000 4,800 1,600 1,600 '4,'666 $3,394,282 12,600 17,600 2,500 2,200 7,750 7,750 20,000 8,460 16,600 32,000 2,500 7,800 15,000 18, 200 10,000 2,000 2,000 8,000 1,200 25,500 4, 500 6, .500 3,558 2,000 4,309 27,500 6,000 6,000 "4,'666' 26,895 435 8,420 5,425 9,620 7,144 6,410 3,642 4,559 3,920 46,480 26,615 7,015 3,260 24,698 30,960 14,687 16,627 7,700 3,090 495 7,674 7,237 21,625 3,010 12,965 475 7,307 3,860 16, 649 500 2,115 29, 132 4,109 17,355 5,572 29, 392 75,787 1,836 8,633 13,858 23, 790 4,010 38,223 19,682 7,150 6,250 3,846 75 61,510 4,747 29, 470 46,610 19, 487 4,555 2,805 2,626 9, .525 31,635 2,050 6,260 9,276 135,883 40, 879 16,347 71,384 52, 912 8,465 5,045 10, .500 30,000 1,000 14,850 12,000 1,200 181,600 39,500 21,600 202,600 80,000 2,600 6,000 1,200 47,000 10,000 50,000 60,000 19,600 31,000 28,800 3,000 2,500 4,000 1,260 20,000 1,000 171,200 7,500 11,. 500 81,000 1,000 130, 000 39, 000 40, 000 17, 000 65,300 36,000 800 3,000 26,000 26,000 47,300 2,500 6,300 20, 000 25,000 1,300 400 117,800 26,000 200, 000 96,000 146,000 15, 000 1218 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued, TEXAS— Continued . Foard Fort Bend Franklin Freestone Frio Galveston Gillespie Glasscock Goliad Gonzales Gray Grayson Gregg Grimes Guadalupe Hale HaU Hamilton Hansford Hardeman Hardin Harris Harrison Hartley Haskell Hays Hempnill Henderson Hidalgo HiU Hood Hopkins Houston Howard Hunt Hutchinson Irion Jack Jackson Jasper Jeff Davis Jefferson Johnson Jones Karnes Kaufman Kendall Kent Kerr Kimble King Kinney Knox Lamar Lampasas Lasalle Lavaca Lee Leon Liberty Limestone Lipscomb Li ve Oak Llano Lubbock McCulloch McLennan McMullen Madison Marion Martin Mason Matagorda Maverick Medina Menard Midland Milam Mills Mitchell ' Not reported Total. S37, 337 77,855 4e, 761 92,505 59,711 550,523 84, 105 25,362 177,876 318, 065 5 624: 103, 119, 200, 37, 77, 101, 34, 84 38,658 820, 712 177, 875 39,362 91,459 120, 600 55,693 131,871 46, 671 398, 616 116, 141 176,505 102,677 47,237 341,030 4,505 54,718 110,616 84,650 65,531 18, 666 243,821 208, 018 85,318 125, 430 200,073 45, 753 53,443 67,579 37, 405 30,817 35,446 81,918 432,509 113,787 41,447 223, 037 121,491 105,611 89,434 199, 092 28,537 55, 261 168,735 30, 731 108,017 589, 407 30, 437 78, 947 74, 147 23,454 34,581 131,470 62,532 91,884 57,313 36,912 295,232 82, 682 103, 729 Assets of investment funds. Assets of public trust funds. $17,712 13, 273 22,500 32,525 Court- houses, S5, 22! 14 21 3 365 21 0) 63 79, 6 200, 37 35; 37; 5 33 35 16, 24, 520, 83, 3, 37, 2: 22: 16! 125; 50, 69 9 225 63 4, 21 37 0) 93 35 36, 44, Jails 70 000 li (101) 15 500 20 ,500 19 000 2 000 4 000 38 2.50 194 000 25 000 7 500 75 000 54 22 000 40 000 fiS 000 4 500 7 .500 42 000 12 150 41 000 275 000 3 200 35 000 10 500 s 000 7 900 2S 000 20 00(1 43 500 14 000 3 700 81 000 2.5 000 52 000 $7, 950 20, 000 4,000 3,600 9,000 108, 000 18, 200 6,500 15,000 41,000 135,000 10,000 15,000 12,500 5,500 8,360 17,000 9,426 6,500 160,000 8,000 14,250 5,000 14,260 11,260 13,500 6,000 26,000 13,000 20,500 2,500 40, 000 4,000 12,600 8,000 2,500 O 33,500 5,000 Asylums, almshouses, and hospi- tals. Schools. 12,000 21,000 11,260 10,000 3,000 3,250 10,0.50 10, 000 11,150 24,500 10,000 2,600 10,000 8,500 2,500 5,000 6,000 2,600 5, 000 13,700 3,000 6,000 15,000 1,000 15,000 15,000 4,000 8,700 8, .500 8,000 8,000 14,000 2,600 21,500 10, 000 20, 000 SI, 000 6,000 (') 4,000 1,500 25,000 12,000 25,000 3,000 3,250 '4,' 666 2,000 3,600 3,000 (') 15,000 10,000 6,000 2,000 4,600 $6,725 6,855 5,488 28,605 3,186 7,090 17,666 1,160 11,797 19,411 10 79,900 1,176 8,774 3,673 3,428 23, 153 1,626 4,386 3,245 36,351 18,915 4,060 6,891 32,650 16,276 22,610 4,969 80,576 7,560 18,011 22,799 3,626 82,525 55 2,650 17,907 7,972 1,500 1,840 6,889 80, 340 12,250 8,310 31,415 13,226 1,375 2,255 4,686 1,055 3,370 5,950 75, 990 13,000 3,307 51,290 4,138 14,265 2,720 .36,634 3,725 1,820 11,975 2,297 17, 049 41,936 1,626 2,407 9,700 1,170 3,779 2,410 320 9,260 2,495 13,000 40,776 9,970 12, 873 Miscellane- ous. S600 .30,000 10, 000 16, 000 12,000 6, .500 4,700 (■) 41,000 130,000 160, 000 20, 000 16,500 89, 000 600 5, 000 32, 000 7,000 40,000 20,000 6,000 4,300 114,000 25,000 35,000 5,000 1,000 100,000 500 16,000 24, 700 2,000 « 35,000 12, 000 10,500 30, 000 27,000 2,000 1,100 100, 000 46, 000 6,000 30,000 19,500 8,000 16, 000 35, 000 20, 000 47,900 18,000 210,000 7,000 5,000 10,600 1,100 54,000 16, 000 250 78,500 20,000 10, 000 2 Value of courthouse includes that of jail building. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1219 Table 2:3.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER 'J'llAiX SINKING FliND ASSETS, BY COUNTIES: 1902— Continued. TEXAS^Continued. COUNTY. Total. Assets of investment funds. Assets of public trust funds. Court- houses. S60, 000 40,000 10,250 9,000 3,100 31,000 29,000 27, .500 23,000 45,000 2,150 18, 450 43, 300 21,000 60,000 62,000 38,000 16,000 5,000 81,000 17, 500 8,550 50,700 26,000 2,500 .3,850 46,000 29,260 .36,000 14,000 3,300 16, 500 10,000 32,000 14,000 (1) 17,000 77,500 101,000 6,760 720,000 15, 000 17, 500 .35,000 4,000 1,750 22, 900 3,200 575,000 77, 000 20,000 65, 000 60, 000 67,000 9,000 28,000 36,000 42,000 43,000 .56,000 SO, 000 26,000 33,000 17,600 75, 000 60, 000 36,000 8, 600 32, 000 44, 500 86, 600 26, 600 132, 000 17,000 26, 100 9,600 9,000 Jails. 110,000 15, 000 Asylums, almsiiouses, and hospi- tals. M.OOO Schools. Miscellane- ous. Montague... S164, 038 112,601 29, 607 49,438 46, 629 139, 318 371,626 63, 744 61,5.38 130, 628 21,092 43, 896 90, 513 108, 206 140,004 180, 977 75,593 88,751 27, 334 126,585 71,889 40,802 184,983 50, 554 35, 522 34, 748 207, 293 76, 378 115,663 99, 500 28, 948 47,834 52, 596 65,887 116, 496 1,000 64, 731 110, 725 211,721 29, 337 889,893 41,112 40, 667 89,236 33,258 53, 036 63,253 35. 143 1,021,301 145,867 78, 726 117,371 195, 127 .1.57, 610 32, 764 66, 277 92,013 78, 146 84,887 196,915 1.52, 378 93,857 102, 261 43, 982 130, 623 112,492 173, .376 44, 999 118,675 103, 336 267, 096 95, 402 267, 180 98, 464 111,860 49. 144 51,832 $31,765 43,822 17,712 19, 128 28,668 36, 399 68, 236 22, 184 26, 668 30,913 17,712 23, 146 17,633 25, 756 30, 441 17,712 26,668 61, 421 16, 284 17,000 24,684 16,000 35,000 13, 284 22,882 26,568 49,882 16, 628 12, 000 36,000 21, 648 18,712 27, 454 17,712 44,280 26,668 18,000 68,762 17, 712 42,044 17, 537 17,712 18, 586 25,568 44, 280 26, 568 26, 668 85, 183 17,712 26, 668 30, 271 17, 662 26, 140 15, 192 22,000 26, 568 11,148 17,712 51,064 35, 718 49,366 20,036 17,712 26,568 13, 662 .39,174 18, .324 20,000 20,000 18,871 26, 568 36,000 32, 311 42, 561 26, 568 17,712 141,273 3,779 1,645 8, 310 ,5,961 26, 919 90,390 6,060 5,970 7,715 1,230 2,300 1,780 16, 460 14, 663 .34,265 .3,325 1,330 2,975 9,335 8,705 6, 662 43,083 6,270 1,140 1,630 34, 411 18, 400 21,663 33,600 S)7,000 Montgomery 10,000 Morris. , . 10,000 7,500 10,000 37, 000 7,000 4,000 35,000 3,000 Motley 1,500 Nacogdoches .35, 000 37,000 120,000 Newton . . 2,000 2,000 12,000 Ochiltree Oldham... Orange 7,000 6,000 10,000 10,000 6,200 6,000 3,075 18,250 6,000 4,100 29,000 5,000 1,000 200 21,000 2,900 7,000 6,000 20,800 40,000 Panola. - 35,000 Parker 4,000 63, 000 Pecos 1,500 Polk 4,000 Potter 15,000 Randall 5,500 1,200 26,000 8,000 2,500 Robertson 9,000 47, 000 10, 200 40,000 10,000 4,000 7,000 4,500 6,000 10,000 (1) 2,622 6,642 4,176 12,716 1,000 1,163 1,726 14, 469 1,726 32,221 4,575 1,455 11,660 3,190 6,005 285 3,875 70,618 .1,145 7,158 10,860 2,466 26, 470 1,572 ■20, 445 13,998 2,175 33, Sol 5,160 14,292 8,225 3,270 555 830 1.3,202 2,925 8, 675 9,335 43, 726 24, 334 .52, 180 32,653 14,299 5,076 3, 120 3,000 4,000 7,000 35,500 m (1) 20,000 5,000 7,500 3,150 20,000 3,500 4,000 4,000 1,000 13, 600 Shelby 20, 000 Smith 25,628 50, 000 500 20, 000 500 1,000 1.3,260 1,500 60, 000 30,000 15,000 6,260 40, 000 15,000 2,000 10, 000 5,000 11,000 18, 000 .31,000 16,000 250 1,000 20, 500 220,000 10, 000 10, 000 15,000 76,000 131,000 292,000 6,000 .500 3,000 5,000 4,000 6,000 1,500 1,200 21,000 15, 000 3,000 Waller 9,000 2,600 11,000 .33,000 2.5,000 15,2.50 8,000 11,000 2.5,000 7,000 5, .500 8,500 5, 900 8,000 7,000 32, 000 3, 000 i4,666 3,500 15, 000 4,000 57, 000 50, 000 10, 600 11,500 1,000 5, 500 s.noo 8,000 82, 500 10,000 ■y^rjgg 36,000 Wood 23,000 15,000 1 Not reported. 1220 WEALTH, DEBT, AND TAXATION. Table 33.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. UTAH. COUNTY. Total. Assets of investment funds. Assets of public trust funds. Court- houses. Jails. Asylums, almshouses, and hospi- tals. Schools. Miscellane- ous. The state .51,566,296 S859, 701 $133,296 $108,018 $465, 281 Beaver 18,600 59, 600 123,899 5,800 46, 100 6,900 117,725 17,000 53,680 3,000 23,000 6,400 2,500 35,000 2,800 12, 600 500 875 Boxelder [ 4,000 8,347 36, 100 Cache 26, 972 Carbon t Davis 10, 500 Emery Garfield! 4,250 15,000 17,300 4,250 3,000 1,000 Iron 112,000 11,200 0) 5,100 ' Kane! Millard 6,000 6,994 5,300 4,601 300 150 400 Morgan 2,243 Piute 2 Rich 12,000 594,000 5,600 530,000 725 50,000 6,375 4,000 Salt Lake 10,000 San Juan 2 Sanpete . . 22,606 23,790 16, 700 22, 755 20, 495 386,225 12,760 6,000 13,000 6,000 18,015 17,016 27,250 6,475 3,666 4,700 500 4,140 1,500 2,760 1,025 5,666 8,666 6,090 10 ''00 Sevier Summit Tooele 300 300 Uinta 1,979 Utah 55,000 300,225 5,260 Wasatch Wayne ! Weber : 145,528 76, 639 6,006 25,371 37,512 VERMONT. The state $478,000 $363,000 $114,000 1 ' $1,000 40,000 45,000 55,000 75,000 •4,000 71,000 6,000 10,000 15,000 30,000 40,000 42, 000 10,000 35,000 30,000 145,000 50,000 60,000 10,000 : (1) 1 ! 5,000 Chittenden 15,000 1 2,000 50,000 5,000 ■10,000 6,000 25,000 40,000 2,000 20,000 ' 1,000 1,000 (1) Orange 9,000 5,000 i . 20,000 5,000 15,000 22, 000 5,000 1 . . . . Windsor 20, 000 ' VIRGINIA. $4,079,645 SI, 000 $71,710 $1,851,440 S51S, 375 $519, 976 52, 340 75,000 70,500 115,000 20,860 32, .500 22, 150 187,500 29, 200 57,000 17, 100 110,000 51,300 11,600 25, 200 76,700 34, 540 30,000 40,000 45,000 1 10, 100 10, 000 15,250 85,000 10,000 13,000 10, 100 30,000 13, 300 2,600 10,200 21,000 10, 400 14,500 7,600 3,000 10,000 2,000 15,000 4,000 6,100 20, 000 1,200 8,000 2,500 10,000 4,000 6,000 2,000 20, 200 4,000 8,000 200 2,500 5,000 5,000 3,000 5,000 2,000 8,800 10,000 3,000 5,000 2,500 3,500 800 7,500 6,000 6,000 6,000 26,500 60,000 8,250 15,000 Augusta 75,000 12,000 30,000 4,600 60,000 30,000 Bath Bedford 10,000 4,000 3,000 3,000 5,500 800 3,000 500 6,000 2,250 8,000 12, 000 15,000 1,000 Buchanan 10,000 Caroline 17,200 2,000 29,500 10,200 46,000 39, 950 18,000 26, 700 105,000 28,200 1 Charles City 1 900 17,500 20,000 22 500 Chesterfield 10,200 5,000 10,000 1,700 60, OCO 15. ao 25,000 10,200 Cumberland 1 Value of courthouse includes that of jail building. - No report. COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1221 Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING ]• L \\U ASSETS, BY COUNTIES: 1902— Continued. VIllGINIA— Continued. Dickenson Dinwiddie Elizabeth City... Essex Fairfax Fauquier Floyd Fluvanna Franklin Frederick Giles Gloucester Goochland Grayson Greene GreenesviUe Halifax Hanover Henrico Henry Highland Isle of Wight.... James City King and Queen . King George King William. .. Lancaster Lee Loudoun Louisa Lunenburg Madison Mathews Mecklenburg Middlesex Montgomery Nansemond Nelson New Kent Norfolk Northampton... Northumberland , Nottoway Orange Page Patrick Pittsylvania Powhatan Prince Edward. . Prince George . . . Prince William.. Princess Anne... Pulaski Rappahannock . . Richmond Roanoke Rockbridge Rockingham Russell Scott Shenandoah Smyth Southampton... Spottsylvania... Stafford Surry Sussex Tazewell Warren W^arwick Washington Westmoreland. - Wise Wythe York SI 5, 200 17,200 51,100 21,469 58, 200 48,000 23, 500 22, 700 144, 425 66,500 43, 500 43, 250 18, 000 11,600 12,650 38,200 171,500 17, 900 62, 000 81, 400 39,000 33, 450 14, 600 10, 900 14,845 16, 550 26, 660 33, 200 61,000 29, 376 12,050 46, 600 6,050 35,825 13, 250 29, 500 56, 200 46, 500 1.3,100 130,000 60, 941 12,276 17,900 24,000 34, 500 20, 600 27, 000 12,600 27, 500 14, 460 37,000 28, 400 82,200 10, 200 20, 750 81,000 97,000 401,000 64, 600 22, 000 86, 500 .52, 700 73. 700 30, 300 33,500 18, 200 19,360 .54,000 63,500 16,600 61,000 14, 800 66,000 102,000 10,260 Assets of investment funds. Assets of public trust Court- houses. «7,269 20, 000 • 5,200 11,000 3,900 24, 341 81,000 $14,200 8,500 13,000 10, 200 22, 500 26, 500 6,000 0,300 8,000 30, 500 10, 600 8,260 11,000 6,100 10,000 20,200 11, 600 10,400 27,000 21,000 20,000 12, 250 10,200 5,700 5,500 6,200 10, .500 28, 000 30, 500 14,000 6,250 8,000 3,300 10,800 5,100 16, 500 25,000 20,000 2,600 60,000 10, 300 10, 600 6,100 10,000 16,000 10,000 17, 000 5,000 16, 500 10, 200 16,000 12, 400 31,200 3,000 10, 200 27,000 .30, 000 206,000 15, 400 11,000 39,000 26,000 15, 400 13, 300 9,000 11,000 7,350 24, 000 15,500 10,200 27,000 8,200 43,000 55,000 5,160 Jails. 81, 000 2,700 10, 100 .500 5,000 2, .500 3,500 3,000 0,000 12,000 2,000 2,600 1,500 4,000 2,000 1,000 6,000 2,000 10, 300 6,000 8,000 7,000 2,000 2,000 3,000 5,500 2,000 2,000 9,000 .3,000 2,500 4,000 1,000 7,025 1,000 3,500 0, 000 2,500 500 2.3,000 1,000 400 1,800 3,500 8,000 .3,000 7,000 1,500 4,000 2,000 .5,000 .3,000 10, 000 1,000 2, 500 4,000 8,000 40,000 5.000 5,000 5,500 6,000 6,650 2,000 5,000 1,000 1,500 6,000 3,000 5,000 20,000 1,000 10,000 2, 500 1.000 Asylums, almshouses, and hospi- tals. 81,000 3,000 1,000 5, 700 5,000 10,000 600 8, 000 14,000 6, 000 1,000 2,600 2, .500 500 1,000 5,000 2,500 15,000 3,000 9,000 2,600 Miscellani - ous. 1,000 500 1,200 2,000 2,000 20, 500 2,000 500 8,000 1,500 3,000 260 2,500 10, 200 9,000 3,000 7,000 12,000 875 3,000 500 10, 500 7,000 3,000 1,000 3,000 250 1,000 3,000 16,000 6,000 ! 1,000 : 10,000 ' 4,000 .55,000 '• 10,000 6,000 '■ 12,000 ' 2, .500 1,650 5,000 3,000 1,200 500 20,000 5,000 200 4,000 1,600 1,000 8,000 2,100 1 S5, 000 25,000 2,600 25,000 1.5,000 4,000 12,800 122, 425 25,000 11,600 3,000 150 16, 000 150,000 3,000 10,000 52,400 2,000 11,700 2,400 2,200 646 3, 650 1,160 1,200 1,000 10, 375 3,800 26,500 2.50 15,000 3,000 7,000 15,000 15,000 7,000 40,000 3,300 500 8,000 10,000 5,000 4,000 2,000 15,000 10,000 25,000 1,200 7,050 40,000 55.000 100, 000 34,200 30,000 18,200 .50,000 10, 000 16, 600 6,000 10,000 6,000 40,000 1,200 10,000 3,000 2,000 36.. 500 2,000 1222 WEALTH, DEBT, AND TAXATION. Table ^3.— VALUE AT CLOSE OF YEAR OF PRINCIPAL S.VLABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. WASHINGTON. COUNTY. Total. Assets of investment funds- Assets of public trust funds. Court- houses. Jails. Asylums, almshouses, and hospi- tals. Schools, Miscellane- ous. The state 14,827,317 S300 S3. 263 82,223,155 S92 902 S.'UQ .9fi4 $2, 158, 333 Adams i 41,500 18,700 89,050 22,800 144,321 67, 180 75,000 30,429 14,000 22,596 4,100 40,500 14, 000 184, 600 983,000- 45, 187 67,650 46,663 110, 400 55,000 2 30, 000 7,500 24,900 10,000 5,909 244,000 50,000 2 10,500 13,000 12, 596 2,300 2 29,000 2 10, 800 2 144,413 370,000 29,200 2 22,000 28,000 27,000 2 28, 000 (2) 6,600 5,000 Asotin 1 Chehalis i 2,650 4,500 57,000 12, 600 Chelan 1 300 Clallam 880 137,632 Clarke 6,440 2,500 Columbia J Cowlitz n,ooo 18,929 1,000 Douglas 1 , Ferryi 10,000 Franklin 1 1,800 (2) 2 1,200 n7,587 Garfield Island 2,000 22 600 Jefferson Kingi 225,000 388,000 35 687 Kitsap "300 (2) 12,000 3.000 (2) 4.500 Kittitas 6,000 Klickitat 1 ' 3. 263 3,400 79,800 15,000 21 500 Lewis 5 600 12,000 Mason .34.000 8.000 Okanogan " l Pacific 36. 160 9,000 2435.000 2 500 1,000 1,000 -'2,500 34,513 610,800 10, 500 287,000 3,910 243,037 476,500 57,500 218, 189 13, 083 152, 800 32,500 San Juan 7,000 Skagit .' 2 17, .500 2 8.50 47,000 400, 000 15,000 42, 187 3,500 2 100,000 2 100,000 150,000 2 13. 500 3,060 151,500 60,000 36,000 167,630 8,983 46,500 148.162 100,000 81.500 10,024 16,500 6,500 Stevens ^ Thurston 8,372 600 Wahkiakum . . , Wallawallai 6,300 4,500 6,500 3,000 2.52,662 256,600 98.000 (2) 1 WEST VIEGINIA. Barbour. Berkeley - Boone... Braxton . Brooke.. Cabell Calhoun . . . Clay Doddridge. Fayette Gilmer Grant Greenbrier. Hampshire . Hancock. . . Hardy Harrison.. Jackson... JeUerson.. Kanawha - Lewis Lincoln . . . Logan McDowell. Marion Marshall . Mason . . . Mercer. . . Mineral . . Mingo Monongalia. Monroe Morgan Nicholas Ohio .96.972,500 210, 750 109,000 13,400 107, 200 67,600 239, .500 43.000 68, .500 157, .500 126,000 49, 700 47, 100 113,700 49,. 500 16, 700 57, 000 183,500 104, 700 39, 000 313, 000 154, 500 51,700 25, 000 95, .500 730, 000 197,000 67, 000 28.500 104. 100 67, 000 .521,000 53,000 12, 600 51.200 520, 000 $100,000 1 Data are for the fiscal year 1901. ' Value of courthouse includes that of jail building. sjail fixtures; the value of jail building included with that oi" courthouse. 155,000 29,000 6,400 31,000 28, 000 1.'j2.000 20.500 32.500 129.000 .S2,000 10,500 9,000 31,000 9,500 6,000 9,000 105,000 21,000 17,000 175,000 51,500 31,000 12,, 500 58, 000 510, 000 61,000 16, 000 15, 500 23, 100 51,000 315, 000 21,000 5,100 30,000 140.000 SS20, 200 5,500 28,000 5,000 21,000 14, 500 27, .500 12, 500 3,500 13,000 1,500 1,200 600 16.500 4.000 700 3,500 12,000 1,200 10,000 36,000 10,500 8,200 12,500 20,000 10,000 10,. 500 20, .500 5,000 10, 500 16,000 75,000 8,, 500 2,500 1,200 125,000 5.2.50 7,000 2.000 5.200 2,000 2,500 6,500 2.500 3.000 7,500 16, 000 11.000 $2,287,900 4.500 6,500 7,600 10,000 22,000 12.500 6,500 7,500 10,000 10,500 10,500 3,000 15,500 6,000 8,500 5,000 35,000 * The Joshua Brown school trust fund. ' Furniture and suppMes. •^No report. 45,000 45, 000 50,000 25,000 60,000 2,000 30, 000 10,000 40.000 35,000 30,000 50, 200 25, 000 10,000 40,000 60, 000 75,000 2,000 80,000 80, 000 6,000 10,000 200,000 125,000 20,000 6,000 55,000 125,000 15,000 20,000 120, 000 COUNTY PAYMENTS, RECEIPTS, AND ASSETS. 1223 Table ^3.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. "WEST VIKGINIA— Continued. COUNTY. Total. Assets of investment funds. Assets of public trust funds. Court- houses. $10, .500 6, .500 .36,000 23,000 20,600 46,000 77, .500 19, 000 36.000 62; 500 70,000 36,000 27,000 64,000 24,000 52,000 ■123,000 11, 000 266, 000 2,100 .Tails. Asylums, almshouses, and hospi- tals. Schools. Miscellane- ous. •v 841,850 70,700 60,000 94, 500 49,200 58,800 129, 100 104,000 92, 000 66,800 235,700 127,000 123,500 123, 600 45,200 92, 000 157,500 38,700 464, 000 4,100 SI, 100 1,200 5,500 10, 600 1,200 10, 300 1,200 6,500 5,500 10,500 5,200 5,600 32,000 14,000 1,700 31,000 16, 000 1,200 106,000 1,.500 810,250 13,000 4, .500 11,000 2,500 3,600 320, 000 .50,000 14,000 60,000 25, 000 Kaleieh 50, 400 6,500 10,600 72,000 40,000 3,800 Taylor 10,500 10, .500 4,500 10,500 4,500 2.000 3,600 6.. 500 3,000 160, 000 75,000 60,000 35,000 15,000 Webster 7,000 Wetzel 15,000 Wirt . ... 20,000 Wood 90,000 600 WISCOKSIjSf. 816,711,810 85,164.600 31,489,300 S5, 319, 152 323,000 84, 715, 758 28, 500 171,268 173,000 72,000 337,600 71,600 17,000 42,000 267,500 331,500 249,000 108,000 443,000 3.32, 600 84.000 63,000 232,800 209,938 39,900 297,260 11,000 41,000 326,000 245, 576 131,000 146, 000 49,000 233,000 602, 800 161,000 86, 000 155,000 415,000 200, 000 48,000 310, 000 228, 268 .580,500 123,000 18,000 3, .385, 000 264,000 171,000 .59.000 4.56,. 500 241,000 49,. 500 85,000 32,200 3.36,000 120,000 232,000 120, 000 .384, 321 191,. 500 8,000 40,000 43,000 50,000 140,000 45, 000 12,000 13,000 65,000 42,000 55,000 46, 000 183,000 60,000 45,000 20,000 40, 000 65,000 32, 000 100,000 8,000 29, 000 10,000 120,000 45,000 40, 000 139,000 60, 000 65,000 30,000 70,000 .55,000 50, 000 55, 000 20,000 160,000 60,000 126,000 45,000 8,000 1,2.50,000 110,000 .55,000 21,000 140,000 8.3,000 17,000 25,000 27, 100 8.5,000 30,000 &5,000 60,000 160,000 48, 000 6,500 33, 000 15, 000 15, 000 79,666 15,000 20,000 6, 500 5,000 4,000 22,000 25,000 39,000 6,000 52,000 27,500 9,000 11,000 5,500 22,000 4,700 13,000 3,000 19, 258 100,000 ■Rflvfipld 2,000 97,500 200, 000 20,000 26,000 80,500 14,500 65,000 7,000 198,000 95,000 100,000 Clark -. - --- 260,000 100,000 60, 000 10, 000 150,000 30,000 20, 000 112, 300 122,938 1,200 1.34, 2.50 2,000 7.5', 000 2,000 60,000 12, 000 16, 000 40,000 11,000 10,000 0) 13, 000 12, 000 14,000 16, 000 7,. 500 60,000 20,000 8,000 17,000 30. 500 32,500 28,000 100, 000 86, 575 200,000 75, 000 96,000 J 10, 000 10, 000 126,800 17, 000 150, 000 300, 000 100.000 17, .500 155,000 25,000 75, 000 160, 000 100,000 20,000 18,000 137,768 150,000 115,000 2 23, 000 250, 000 50, 000 10, 000 100,000 100,000 200,000 22,000 16,000 9,000 30, 600 8,000 6,500 18, 000 5.100 51,000 20,000 37.000 l,8i5,000 32,000 100, 000 9,000 185,000 1 100,000 150,000 26,000 ' 1 17,000 25 000 50,000 1,50, 000 70,000 110, 000 60,000 171,821 85,000 52, .500 8, 600 St. Croix SO, 666 1 Value of courthouse in61ud.es that of jail building 2 Property of an agricultural school. 1224 WEALTH, DEBT, AND TAXATION. Table 23.— VALUE AT CLOSE OF YEAR OF PRINCIPAL SALABLE COUNTY POSSESSIONS OTHER THAN SINKING FUND ASSETS, BY COUNTIES: 1902— Continued. WISCONSIiS'— Continued. COUNTY. Total. Assets of investment funds. Assets of public trust funds. Court- houses. Jails. Asylums, almshouses, and hospi- tals. Schools. Miscellane- ous. Sauk 1 $140, 000 $.35,000 25,000 45,000 62, OOO 25,000 35,000 70, 000 30, 000 $25,000 7,000 16, 500 17,500 19,500 9,400 18, 000 12,000 15, 000 14,000 16,000 .50, 000 15,000 6,100 30,500 30,000 $80,000 6,000 Sawyer 58, 000 $20,000 100,000 61,000 10,000 200.000 Taylor 184, 500 Trempealeau 1 144, 400 130,000 100,000 Vernon i 198,000 Vilas , 142, 000 ' 110,000 100.000 Walworth r...^ 176,500 Washburn 43, 600 49,500 22,000 80,000 125,000 50,000 33,000 130,000 55,000 112,000 7,500 Washington ( 234. 000 88,666 lao.coj 96,000 50, 000 Waukesha 295,000 261 . nno Waupaca 100, 000 Waushara ' ' 58,100 i 20, 000 Winnebago ! 355, 500 Wood 242. 000 145,000 7,000 50,000 150, 000 "WTOMING. .5497,. 500 $218,900 $34,4.50 $57, 450 SI 86. 700 43,700 25,000 51,100 43,800 .35, 300 25,. 500 40, 000 147, 000 15,950 20,350 36,200 21,800 7,000 31,000 200 117,000 25,000 36,000 152,500 1,900 600 121,000 900 3,000 100 3, 600 2 1,800 21,000 15.000 J 20,000 40,000 16.. 500 1 500 1 4,000 2 3,000 6,050 10. 300 2 200 41.500 50, 000 8,000 450 9,000 15,000 Uinta 3 13,600 4.900 6, .500 1 3. '^nn IXniAX TERRITORT. [There is no county organization, but the territory is divided into nations and reservations.] The territory. Cherokee nation . . . Chickasaw nation . Choctaw nation - . . Creek nation Seminole nation. . . $8,607,247 1,720,. 356 1,322,296 963,464 2,472,931 2,209,200 ?,S,.306,947 1,729,3.511 l,20f>,(iUli 827,964 :,4,'2,931 2,070,003 $3,. 500 $324,900 1 Value of courthouse includes that of jail building. 2 Jail fixtures; the value of jail buildirig included with that of courthouse. 3 No report. 3,600 97, 200 97,000 5 130,700 * Value of Capitol buildings and grounds. ' Includes $9,600 value of school lands. $61. ceo 1 17, 600 < 35, 000 8,500 INDEX. Accounting. See Commercial accounting, and Governmental accounting. Acre property, assessed valuation of land and improvements on, lor certain states, 13; increase in value, 20; estimated true value, for specified states, 20; average value of real property and improvements, by states and territories, 38, 39. Ad valorem taxes. National wealth and, 34; assessed valuation, of all property subject to, by states and territories, 40, 41, 845, 846; per capita, 847, 849; of specified classes of property, 891, 892; total levies of, by states and temtories, 848, 850, 891; by counties, 851, 892; by minor civil divisions, 892. Adirondack park, forest commission of New York empowered to purchase, 167. Agricultural and mechanical college funds, Alabama, 180; Colorado, 182; Connecticut, 182; Delaware, 183; Florida, 184; Iowa, 188; Kansas, 188; Kentucky, 189; I>ouisiana, 189;Maine, 190;Michigan, 195; Mississippi, 196; Montana, 198; Nebraska, 199; New Hampshire, 200; New Jersey, 201; New York, 202; North Dakota, 203; Oregon, 204; Pennsylvania, 205; South Carolina, 206; South Dakota, 207; Texas, 208; Ver- mont, 209; Virginia, 211; Wisconsin, 212. Agricultural investigation, payments of National Government for, 964. Agricultural products, estimated value of, 22, 24, 27. Agriculture, payments for expenditures, 976, 980, 998, 1004, 1008, 1012. Agriculture, Department of, estimates of value of farm lands, compared with those of the Census, 19; for specified states, 20. Alabama, assessed valuation of property, 45, 87, 833, 851, 892; estimated true vahie of real property and improvements, 45, 87; value of farm lands, 45; indebtedness, funded, 147; floating, 149; interest charge on outstanding, 149; detailed exhibit of, 226; general treasury cash, and assets of productive funds, IbO, 280; total and per capita indebtedness and sinking fund assets, 345, 400, 452; revenue system, 648; constitutional provisions, 648; officers con- cerned with taxation, 649; taxes, property, 650;poll, 651; corporation, 651; inheritance, 651; business, 652, 970; fees, 653; fines and penalties, 653; county, municipal, and school revenues, 653, 654; cash balances, 1026; payments and receipts, 1026, 1066, 1148; value of principal salable county possessions, 1187. Alaska, revenue system of, 654. Alcorn agricultural and mechanical college fund (Miss.), 196. Animal Industry, Bureau of, payment of National Government for, 964. Appraisals. See Assessed valuations. Area, of states, counties, etc., 15; of certain nations, 35. Argentina, area and population, 35; total and per capita wealth, 35; total and per capita indebtedness, 220. Arizona, value of mining lands, 8, 11; assessed valuation of property, 46, 88, 833, 851, 893; estimated true value of real property and improvements, 46, 88; value of farm lands, 46; indebtedness, funded, 149; floating, 149; interest charge on out- standing, 149; detailed exhibit of, 226; general treasury cash, and assets of pro- ductive funds, 180, 280; total and per capita indebtedness and sinking fund assets, 346, 400, 453; revenue system, 654; organic law, 654; officers concerned with taxation, 654; taxes, property, 655; poll, 655; corporation, 656; inheritance, 656; business, 657, 970; fees, 656: county, municipal, and school revenues, 656, 657; cash balances, 1026; payments and re- ceipts, 1026, 1068, 1148; value, of principal salable county possessions, 1187. Arkansas, high average value of residence property, 19; assessed valuation of prop- erty, 46, 88, 833, 852, 893; estimated true value of real property and improvements, 46, 88; value of farm lands, 46; indebted- ness, funded, 149; floating, 149; interest charge on outstanding, 150; detailed exhibit of, 228; geiieral treasviry cash, and assets of productive funds, 181, 282; total and per capita indebtedness and sinking fund assets, 346, 401, 453; revenue system, 657 ; constitutional provisions, 657 ; officers concerned with taxation, 657; taxes, prop- erty, 658; poll, 659; inheritance, 659, 969; corporation, 659; business, 659, 970; fees, 659; county, municipal, and school reve- nues, 659, 660; cash balances, 1027; pay- ments and receipts, 1027, 1068, 1149; value of principal salable county possessions, 1188. Arkansas Industrial University, permanent endowment fund, 181. Art galleries. See Libraries, art galleries, and museums. Assessed valuations, methods of obtaining, 5, 34; ratio to true value, 5, 34; at va- rious censuses, 829; of property subject to ad valorem taxation, by states and terri- tories, 845, 846, 847,891; by counties, 851, 892; per capita averages, by states and ter- ritories, 847. Assessment, method of appraising real prop- erty, 5; statutory requirements in the several states and' territories, 626; date of, 627; frequency of , 627; statement of tax- payer, 627; rate, 628; of certain classes of property, 628; of corporate property, 634; of property in municipalities, 644; re- ceipts from special, by states and territo- ries, 978, 982, 1002, 1006, 1010, 1014. Assessors, appointment of state and local boards, 619, 620. Assets, of productive funds, by states and territories, 179, 278, 279; detailed exhibit of, 280; of unproductive funds of Rtavv- land, 190. Asylum funds, of Idaho, 185; of Texas, 209. Asylums, almshouses, and hospitals, value of, by states and territories, 1025, 1187. Australia, area and population, 35; total and per capita wealth, 35; total and per capita mdebtedness, 219. Austria, area and population, 35; total and per capita wealth, 35; total and per capita indebtedness, 219. Austria-Hungary, total and per cajiita in- debtedness, 219. Banks, assessment of stock, 628, 634; cor- poration tax as applied to, 637. Belgium, area and population, 35; national and per capita wealth, 35; total and per capita indebtedness, 219. Boards of assessment (state), classes of cor- porate properly assessed by, 619, 620, 634. Boards of health, county payments for expenses, 1020, 1066. Bolivia, total and per capita indebtedness, 220. Bonds. (Included under references to funded debt.) Brazil, total and per capita indelitedncss, 220. Bridges, funded debt of coimties issued for, 395; funded debt and special assessment loans issued for, 446. Sec also Roads and bridges. British Empire, total and per capita indebt- edness, 219. Buildings and sites, payments of National Gov^ernment for, 964; payinents for gen- eral expenditures, 998. Bulgaria, total and per capita indebtedness, 219. Bullion and gold and silver coin, method of estimating value, 23 ; estimated true value of, 36, 37. Sec also Coinage and bullion deposits. Business property, method of estimating value, 18. Business taxes and licenses, definition, 618, 958; state, 638; schedule of rates, 639; county, 644; municipal, 646; receipts from, 970, 973, 1000. See also Property taxes. California, assessed valuation of property, 13, 47, 89, 833, 853, 894; high average value of residence property, 19; estimated true value of real property and improvements, 47, 89; A'alue of farm lands, 47; indebted- ness, funded, 150; floating, 150; interest charge on outstanding, 150; detailed ex- hibit of, 228; general treasury cash, and assets of productive funds, 18i, 282; total and per capita indebtedness and sinking fund assets, 347, 402, 454, 540; revenue system, 660; constitutional provisions, 660; officers concerned with taxation, 661 ; taxes, property, 662, 969; poll, 663; inheritance, 663; corporation, 663; business, 970; fees, 663; fines and penalties, 664; income from pu))lic property, 664; county, municipal, and school revenues, 664, 665; special assessments, 665; road districts, 665; rec- lamation districts, 665; cash balances, 1028; payments and receipts, 1028, 1070, (1225 J 1226 INDEX. 1150; value of principal salable county possessions, 1189. Canada, area and population, 35; total and per capita wealth, 35; total and per capita indebtedness, 219, 220. Canals, method of estimating value of, 23; fund for, in New York, 202. Capita, per, average vaiueof real property, 15, 38, 39; wealth of certain nations, 35; esti- mated true value of all property, 40, 41, 44; indebtedness of National Government, 131 ; state and municipal, 131, 142; of various foreign countries, 219, 220; indebtedness less sinking fund assets, 221, 344, 400, 444, 452, 540; levies, of ad valorem taxes, 831, 849, 851; receipts from all revenues and from specified classes of revenue, 966. Cars. See Pullman and private cars. Cash balances, of states and territories for specified fiscal period, 99G; of counties, 1018. Cash in Treasury, available for payment of debt, 137; detailed exhibit, 140. Census agents, scope of work, 5. Central electric light and power stations (privately owned), estiinated true value of, 22, 27. Central Pacific Railroad, receipts of Na- tional Government from repayment of indebtedness of, 964. Charities, expenditures for, total, 976, 998; by states and territories, 980; by cities of specified size, 1004, 1008; county pay- ments for, 1020, 1066 ; other civil divisions, 1012. Chickasaw school fund (Miss.), 196. Chile, total and per capita indebtedness, 220. China, total and per capita indebtedness, 219. Church tax, in Maine, 714. Cities, total and per capita indebtedness of, 131, 452; revenue receipts of, 968. City and town lots, assessed valuation of land and improvements, 13. Civil War, effect of, on wealth of the South, 829. Claims, unpaid, 134. Clemson, Tliomas G., bequest to South Caro- lina for agricultural and mechanical col- lege, 200. Clothing and personal adornments, esti- mated true value of, 22, 25, 27. Clothing and small stores fund (Navy), receipts of National Government from, 964. Cobum, Hon. Abner, legacies to Maine insti- tutions,-157, 190. Coinage and bullion deposits, receipts of Na- tional Government from profits on, 964. See also Bullion and gold and silver coin. Collateral inheritance tax, states having, 632. Collection of taxes, state, 630; county, 643; municipal, 645. Collectors of taxes, states in which elected or appointed by counties, 620; by towns, cities, or other local units, 620. College funds. See Educational funds. Colombia, total and per capita indebtedness, 220. Colorado, assessed valuation of property, 13, 48, 90, 835, 854, 895; high average value of residence property, 19; estimated true value of real property and improvements, 48, 90; value of farm lands, 48; indebted- ness, funded, 150; floating, 150; interest on outstanding, 151; Cripple Creek and Lead- ville riots, payment of expenses, 150; de- tailed exhibit of, 230; general treasury cash, and assets of productive funds, 182, 284; total and per capita indebtedness and sinking fund assets, 348, 403, 540; revenue system, 666; constitutional provisi(ms, 666; officers concerned with taxatiira, 667; taxes, property, G67; poll, 66S; inheritance, 668, 969; corporation, 668; business, 668, 970; licenses and fees, 668; county, munic- ipal, and school revenues, 668, 669; cash balances, J 029; payments and receipts, 1029, 1072, 1151; vaiueof principal salable county possessions, 1190. Commercial accounting, significance of speci- fied terms used in, 953. Commercial revenue receipts, scope of Cen- sus tabulations, 959; ratio to all revenue receipts, 965, 968; per capita receipts, 966; aggregate receipts, 973. Congress, payments of National Government for, 964. Congressional township school fund (Ind.), 187. Connecticut, assessed valuation of property, 49, 91, 835, 854, 896; estimated true value of real property and improvements, 49, 91; value of farm lands, 49; indebtedness, funded, 151; floating, 151; interest charge on outstanding, 151; detailed exhibit of, 230; general treasury cash, and assets of productive funds, 182, 284; total and per capita indebtedness and sinking fund as- sets, 349, 404, 457, 540; revenue system, 669; officers concerned with taxation, 669; taxes, property, 670, 969; poll, 670; in- heritance, 670; corporation, 670; business, 671, 970; investment, 671; fees, 671; fines and penalties, 671; county, municipal, and school revenues, 671, 672, 673; cash bal- ances, 1029; payments and receipts, 1029, 1074, 1151; value of principal salable county possessions, 1190. Continental United States, value of farm lands and improvements, 12, 16; value of factory lands and buildings, 12; estimated true value of real property and improve- ments, 36, 38, 39, 40, 41, 42, 44, 850; assessed valuation of property, 40, 41, 845, 846, 849, 891; indebtedness, total and per capita, 131, 223, 393, 444; interest on, 143, 147, 215, 217, 224, 394; funded debt of counties, 395, 396, 398; of minor civil divisions, 445, 446, 448, 450; general treasury cash, and assets of productive funds, 278, 279; ad valorem taxes, 848, 850; payments for ex- penditures, and receipts from revenues, 976, 998, 1004, 1008, 1012, 1018, 1020, 1024; cash balances, 1018; value of principal salable county possessions, 1025. Contingent debt of Massachusetts, purposes for which incurred, 158. "Corporate excess," an item of taxable property, 622, 634. Corporate interests, receipts of nations, states, and municipalities, 957. Corporate property, classes assessed by state boards, 634. Coi^poration taxes, definition, 618; general data concerning, 633; genpral property tax as applied to, 633; other than by general property tax, 635; general and special, 635, 636; for county purposes, 644; for mu- nicipal purposes, 646. (See also under the several states and territories.) Costa Rica, total and per capita indebted- ness, 220. Counties, method of estimating acre property in, 6; estimated true value of real property and improvements by, 87; assessed valua- tion of property by, 87, 851; indebtedness of, total and per capita, 131, 344, 345, 393, 400; interest on, 215, 394; funded debt, classified by purpose of issue, 216, 395; by year of issue, 396; by year of maturity, 398; ad valorem taxes levied by, 891, 892; revenue receipts, by source, 968; payments and receipts, 1016, 1017, 1018, 1020, 1024, 1026, 1066, 1148; cash balances, 1018, 1026; value of salal'ile possessions, 1017, 1025. County rcA'enues, general property taxes, 642; poll faxes, 643; inheritance taxes, 644; corporation taxes, 644; business taxes and licenses, 614; detail for Alabama, 653; Ari- zona, 656; Arkansas, 659; California, 664; Colorado, 668; Connecticut, 671; Dela- ware, 675; Florida, 680; Georgia, 683; Idaho, 688; Illinois, 692; Indian Terri- tory, 694; Indiana, 697; Iowa, 699; Kan- sas, 702; Kentucky, 706; Louisiana, 710; Maine, 714; Maryland, 718; Massachusetts, 722; Michigan, 726; Minnesota, 729; Mis- sissippi, 733; Missouri, 737; Montana, 740; Nebraska, 743; Nevada, 746; New Hamp- shire, 749; New Jersey, 752; New Mexico, 755; New York, 759; North Carolina, 762; North Dakota, 765; Ohio, 770; Oklahoma, 772; Oregon, 775; Pennsylvania, 778; Rhode Island, 782; South Carolina, 786; South Dakota, 790; Tennessee, 795; Texas, 799; Utah, 803; Vermont, 806; Virginia, 812; Washington, 815; West Virginia, 818; Wisconsin, 822; Wyoming, 825. Courthouses, funded debt of counties issued for, 395; vaiueof, 1025, 1187. Courts, expenditures for, 976, 980, 998, 1004, 1008, 1012, 1020, 1066, 1146. Cripple Creek insurrection, payment of ex- penses incuiTed in suppressing, 150. Curtis bill (Ind. Ter.), provisions of, 693. Customs, receipts of National Government from, 964. Customs sei'vice, payment of National Gov- ernment for, 964. Debt, total and per capita of continental U. S., 131; of National Government, 132, 134, 140; of states and territories, 132, 142, 143, 221, 223, 226; of counties, 132, 215, 344, 394, 395, 396, 398, 400; of minor civil divisions, 133, 344, 345; of other nations, 217; classification of, by character of obli- gations, 133 ; cash in Treasury available for payment of National, 137, 140; interest payments on all public indebtedness, 133; annual interest charge on National, 137; on that of states, counties, and minor civil divisions, 143, 222. Sfe aZso Funded debt and Floating debt. Delaware, assessed valuation of property, 49, 91, 835, 855, 897; estimated true value of real property and improvements, 49, 91; value of farm lands, 49; indebtedness, funded, 151; floating, 151; interest charge on outstanding, 151; detailed exhibit of, 232; general treasury cash, and assets of productive funds, 182, 286; total and per capita indebtedness and sinking fund as- sets, 349, 404, 457, 542; revenue system, 674; constitutional provisions, 674; officers concerned with taxation, 674; taxes, prop- erty, 674, 969; poll, 674; corporation, 674; inheritance, 674; business, 675, 970; fees, 675; income from public property, 675; county, municipal, and school revenues, 675, 676; cash balances, 1030; payments and receipts, 1030, 1074, 1152; value of principal salable county possessions, 1190. Delaware College fund, 183. Delinquent taxes, state regulations regard- ing, 630. Denmark, area and population, 35; total and per capita wealth, 35; total and per capita indebtedness, 219. Disbursements, significance of term, in com- mercial accounting, 954 ; in governmental accounting, 955. District of Columbia, assessed valuation of property, 49, 91, 835, 855, 897; estimated true value of real property and improve- ments, 49, 91; indebtedness, funded, 151; floating, 152; interest charge on outstand- ing, 152; detailed exhibit of, 232; general treasury cash, and assets of productive funds, 183, 286; total and per capita in- debtedness and sinking fund assets, 349, 458; revenue system, 676; officers con- cerned with taxation, 676; taxes, prop- erty, 677; poll, 677; inheritance, 677; cor- INDEX. 1227 poration, 677; business, 677; payments of National Government for, 964. Donations and gifts, use of term, 959; rev- enue receipts from, bv states and terri- tories, 978, 982, 1002," 1006, 1010, 1014; ratio to general revenue receipts, in each state and territory , 967; in each civil divi- sion, 968. Downer, Alexander, bequest to South Caro- lina, 206. Drainage. See Sewers, drainage, and other sanitation. Draiiiage fund (Wis.), 213. Duplications of governmental payments and receipts, 962. Ecuador, total and per capita indebtedness 220. Education, payments for, by states and terri- tories, 976, 980, 1000, 1004, 1008, 1012. Educational funds of Alabama, 180; Ari- zona, 180; Arkansas, 180; California, 181 Colorado, 182; Connecticut, 182; Dela- ware, 183; Florida, 184; Georgia, 184 Idaho, 185; Illinois, 186; Indiana, 186 Iowa, 188; Kansas, 188; Kentucky, 189 Louisiana, 189; Maine, 189; Maryland 190; Massachusetts, 193; Michigan, 194 Minnesota, 195; Mississippi, 195; Mis- souri, 196; Montana, 198; Nebraska, 199 Nevada, 199; New Hampshire, 199; New Jersev, 201; New Mexico, 201; New York 202; "North Carolina, 203; North Dakota 203; Ohio, 203; Oklahoma, 204; Oregon 204; Pennsylvania, 205; Rhode Island 205; South Carolina, 206; South Dakota 207; Tennessee, 207; Texas, 208: Utah 209; Vermont, 209; Virginia, 210; Wash- ington, 211; West Virginia, 211; Wisconsin, 212; Wyoming, 213. Educational institutions, property of, ex- empt from taxation, 624. Electric light and gas works, funded debt and special assessment loans issued for, 446. Electric light and power stations, methods of estimating value of, 23. Eleventh Census, methods employed in esti- mating values of real property, 8; correc- tion of errors, 131. Emancipation act, national wealth affected by, 31. Engraving and Printing, Bureau of, pay- ments of National Government for, 964. Equalization, state or territorial boards of, 620: county boards of, 620; provisions for, 628, 645. Escheated estates fund. South Carolina, 206; Texas, 209. Estimates of A'alue of taxed real property, basis of, 4. Europe, area and population, 35; estimates of national and per capita wealth, 35. Excise taxes, in Porto Rico, 827. Executive Departments, payments of Na- tional Government for, 964. Executive offices of states and territories, payments for expenditures, 976, 980, 998, 1004, 1008. Exempt property, definition of, 4; methods of estimating value of, 7; sources of infor- mation in estimating, 7; value of, 27, 42, 87; per capita value of, 44. Exemptions from taxation, definition, 618; general rules, 623; for religious or benevo- lent purposes, 623; for educational pur- poses, 624; in return for public services, 625; for administrative reasons, 625; by legislative contract, 626. Expenditures, significance of term in com- mercial and governmental accounting, 954; payments for, by states and territories, 976, 980, 998: by cities. 1004, 1008; by minor civil divisions, 1012. Expenses, significance of term in commercial accounting, 953; in governmental account- ing, 954. Express companies, taxation of, 638. Factory lands and buildings, value of, by states and territories, 12. Family, average value of real property jicr, 16, 18; total number of families, 17. Farm implements and machinery, value of, 3; metTiod of estimating value, 22, 25; value of that on farms compared with manufactured product, 22, 25; estimated value, 27, 29; by states and territories, 36, 37. Farm land, method of estimating value, 5; ratio to assessed acre property, 5; value of, by states and territories, 12, ]6; average value per family, 16; increase in value, 19; value per acre estimated by Department of Agriculture, for specified states, 20; in each state and territory, by counties, 45. Fees, definition, 960; receipts of National Government from, 964; departmental re- ceipts from, by states and territories, 978, 982, 1006, 1010, 1014. ( See also under the several states and territories.) Finance offices and accounts, payments lor expenditures, by states and territories, 976, 980, 1004, 1008. Fines and forfeits, receipts from, 968, 972; by states and territories, 978, 982, 1002, 1006, 1010, 1014; county receipts from, 1022, 1066; ratio to general revenue re- ceipts, 967, 968. (See also under the sev- eral states and territories.) Fire department, payments for expenditures, 976, 980, 1004, 1008, 1112. Fire insurance companies, corporation tax as applied to, 636. Fisk and Kimball funds (N. H.), 200. Floating debt, classification, 133; of National Government, 136; detailed exhibit, 140; of counties, 393, 400; of minor civil divisions, 444; detail of Alabama, 149, 226; Arizona, 149, 220; Arkansas, 149, 228; California, 150, 228; Colorado, 150, 230; Connecticut, 151, 230; Delaware, 151, 232; District of Co- lumbia, 152, 232: Florida, 152, 234; Georgia, 153, 234; Hawaii, 1.53, 236; Idalio, 153, 236; Illinois, 153, 238; Indiana, 1.54, 238; Iowa, 155, 240; Kansas, 155, 240; Kentucky, 156, 242; Louisiana, 156, 242; Maine, 157, 244; Maryland, 158: Massachusetts, 161, 248; Michigan, 102; Minnesota, 162. 250; Missis- sippi, 163, 252; Missouri, 163; Montana. 164. 254; Nebraska, 165, 254; Nevada. 165, 256; New Hampshire, 166, 256; New Jersev, 166, 258: New Mexico, 166, 258; New York, 167; North Carolina, 168, 260; North Dakota,169, 262; Ohio, 169, 262; Oldahoma, 170, 264; Oregon, 170, 264; Pennsvlvania, 170; Rhode Island, 170, 266; South Caro- lina, 171, 266; South Dakota, 171, 2(;,S: Tennessee, 172, 270; Texas, 173, 270: Utah, 173, 272; Vermont, 174, 272; Virginia, 177, 274; Washington, 178, 274; West Virginia. 178, 276; Wisconsin, 178, 276; Wyoming, 179, 276.^ Floi'iila, high average value of residence property, 19; assessed valuation of prop- erty, 49, 91, 835, 855, 898; estimated true value of real property and improvements, 49, 91; value of farm lands, 49; indebted- ness, funded, 152; floating, 1.52; interest charge on outstanding, 152; detailed ex- hibit of, 234; general treasary cash, and assets of productive funds, 183, 288; total and per capita indebtedness and sinking fund assets, .349, 404, 458; revenue system, 678; constitutional provisions, 078; officers concerned with taxation, 678; taxes, prop- ertv, 678; poll, 679; inheritance, 679; cor- poration, 679; business, 679, 970: fees, 680; income from state property, 680; county. municipal, and school revenues, 680, 681; cash balances, 1030; payments and re- ceipts, 1030, 1074, 1152; value of principal salable county possessions, 1191. P''oreign intercourse, payments of National Government, for, 964, Foxcroft Academy fund (Me.), 190. France, area and population, 35; total and per capita wealth, 35; total and per capita indebtedness, 219. Franchises, corporate-ahd special, where tax- able, 622, 633. Funded d(^bt, classification, 133; of National Government, 134; detailed exhibit, 140; of states and territories, classified by interest on, 145, 147, 224; of counties, classified by rate of interest, 215, 394; by purpose of issue, 395; by year of issue, 396; by year of maturity, 398; of minor civil divisions, classified by rate of interest, 217, 445; by purpose of issue, 446; by year of issue, 448; by year of maturity, 448; detail of Ala- bama, 147, 226; Arizona, 149, 226; Arkan- sas, 149, 228; California, 150, 228; Colorado, 150, 230; Connecticut, 151, 230; Delaware, 151, 232; District of Columbia, 151, 232; Florida, 152, 2,34; Georgia, 152, 234; Hawaii, 153, 236: Idaho, 153, 236; Illinois, 153, 238; Indiana, 154, 238; Iowa, 155, 240; Kansas, 155, 240; Kentuckv, 155, 242; Louisiana, 156, 242; Maine, l67, 244; Maryland, 157, 244; Massachusetts, 158, 246: Michigan, 161, 250; Minnesota, 162, 250; Mississippi, 163, 252; Missouri, 163. 252; Montana, 164, 2.54; Nebraska, 165, 2-54: Nevada, 165, 256; New Hampshire, 165, 256; New Jersey, 166, 2-5K; New Mexico, 166,' 258; New York, 167, 260; North Carolina, 167, 260; North Dakota, 168, 262; Ohio, 169, 262; Oklahoma, 169, 264; Oregon, 170, 264; Pennsylvania, 170, 264; Rhode Island, 170, 266; South Carolina, 171, 266; South Dakota, 171, 268; Tennessee, 171, 270; Texas, 172, 270; Utah, 173, 272; Vermont, 173, 272; Virginia, 174, 274; Washington, 177, 274; Wisconsin, 178, 276; Wyoming, 179, 276. Funding, funded debt of counties issued for, 395; funded debt and special assessment loans of minor civil divisions issued for, 447. Furniture, carriages, and kindred propertv, estimated true value, 22. 25, 27, 29. General and special funds, of Alabama, 180; Arizona, 180; Arkansas, 181; California, 182; Colorado, 182; Connecticut, 182; Delaware. 183; District of Columbia, 183; Florida, 184; Georgia, 185; Hawaii, 185; Idaho, 186; Illinois. 186; Indiana. 188; Iowa, 188; Kansas, 188; Kentucky, 189; Louisiana, 189: Maine, 190; Maryland, 190; Massachusetts, 194; Michigan, 195; Minnesota, 195; Mississippi, 196; Missouri, 197; Montana, 198; Nebraska, 199; Ne- vada, 199; New Hampshire, 200; New Jersev, 201; New Mexico, 202; New York, 203; "North Carolina, 203; North Dakota, 203; (~lhio, 204; Oklahoma. 204; Oregon, 205; Pennsylvania, 205; Rhode Island, 205; South Carolina, 206; South Dakota, 207; Tennessee, 207; Texas, 209; Utah, 209; Vermont, 209; Virginia, 211; Wash- ington, 211; AVest Virginia, 212; Wiscon- sin, 213; Wyoming, 213. (ieiirgia, asses.scd valuation of property, 50,92, 837, 855, 898; estimated true value of real property and improvements, 50, 92; value of farm lands, 50; indebtedness, funded, 152; floating, 153; interest charge on out- standing, 153; detailed exhibit of, 234; general treasury casli, and assets of pro- ductive funds, 184, 288; total and per capita ind(>btedness and sinking fund as- sets, 350, 405, 458; revenue svstem, 681; 1228 INDEX. constitutional provisions, 681; officers con- cerned with taxation, 682; taxes, property, 682; poll, 683; inheritance, 683; corpora- tion, 683; business, 683, 970; fees, 683; income from public property, 683 ; county, municipal, and school revenues, 683, 684; cash balances, 1030; payments and re- ceipts, 1030, 1076, 1152; principal salable county possessions, 1191. Germany, area and population, 35; esti- mates of national and per capita wealth, 35; total and per capita indebtedness, 219, 220. Gold and silver coin and bullion, method of estimating value of, 23; value of, 29, 36, 37. Government, general, payments for expend- itures, 976, 980, 1004, 1008, 1012; county payments for expenses, 1020, 1066. Government Printing Office, payments of National Government for, 964. Government property, receipts of National Government from sale of, 964. Governmental accounting, significance of terms used in, 954. Governmental expenses, classification of, 955. Governmental payments for expenditures, 957, 962, 963, 964. ' Governmental revenues, receipts from, 957, 964. Grants. See Subventions and grants. Great Britain, national and local indeljted- ness, 217, 219. Greece, area and population, 35; national and per capita wealth, 35; total and per capita debt, 219. Greer county fund (Okla.), 204. Guatemala, total and per capita indebted- ness, 220. Hampton Nonnal and Agricultural Institute fund (Va.), 211. Harbor and river improvements, payments of National Government for, 964. Harbor compensation fund (Mass.), 194. Hawaii, indebtedness, 132; funded, 153; floating, 153; detailed exhibit of , 236; gen- eral treasury cash, and assets of productive funds, 185, 290; revenue system, (iS4; con- stitutional provisions, (»S5; ollicors con- cerned with taxation, (185; taxes, property, 685; poll, 686; corporation, i;8(i; inherit- ance, 686, 969; business, 686, 970; income, 686; stamp duties on certain documents, 686; assessed valuation of properly, 837. Hawaiian Postal Savings Hank, 153. Health conservation, ija\'iuents for expendi- tures, 998. Hebron Academy fund (Mc;, 190. Highways, payments for general expcndi- tures,'998. Holland, area and population, 35; national and per capita wealth, 35. Honduras, total and per capita indebtedness, 220. Houlton Academy fund (Me.), 190. Hungary, total and per capita inde)jtedness, 219. Huntington, Araunah, bequest to Vermont, 209. Idaho, low average value of residence prop- erty, 19; assessed valuation of property, 51, 93, 837,857, 901; estimated true value of real property and improvements, 51, 93; value of farm lands, 51; indebtedness, funded, 153; floating, 153; interest charge on out- standing, 153; detailed exhibit of, 236; general treasury cash, and assets of pro- ductive funds, 185, 290; tol aland per capita indebtedness and .sinking fund assets, 352, 407, 460; revenue system, 687; ccjii.slitu- tional provisions, 087; officers concerned with taxation, 687; I axes, properly, 687; corporation, 688; inheritance, 688; poll, 688; business, 688, 970; fees, 688; county, municipal, and school revenues, 688, 689; cash balances, 1032; payments and re- ceipts, 1032, 1080, 1154; value of principal salable county possessions, 1193. Illinois, average value per acre of taxed and farm lands, as estimated by the Census and by the Department of Agriculture, 20; sta- tus as a manufacturing state, 21; assessed valuation of property, 52, 837, 858, 901; estimated true value of real property and improvements, 52, 94; value of farm lands, 52; indebtedness, interest on, how paid, 145; funded, 153; floating, 153; interest charge on outstanding, 154; detailed ex- hibit of, 238; general treasury cash, and assets of productive funds, 186, 292; total and per capita indebtedness and sinking fund assets, 353, 407, 460, 542; revenue system, 689; constitutional provisions, 689; officers concerned with taxation, 690; taxes, property, 690; inheritance, 692, 969; poll, 692; corporation, 692; business, 692, 970; fees, 692; county, municipal, school, and road revenues, 692, 693; cash bal- ances, 1032; payments and receipts, 1032, 1080, 1154; value of principal salable county possessions, 1193. Immigrant fund, receipts of National Gov- ernment from, 964. Imported merchandise, estimated value of, 22 24 27. Improvements, assessed valuation on acre property, and on city and town lots, 13. Sec also Real property and improvements. Income, items of, defined as taxable prop- erty, 622, 634; meaning of term in govern- mental and in commercial accounting, 954. Income tax, of South Carolina, 786; of Vir- ginia, 811. Indebtedness and sinking fund assets, of states and territories, 393; of counties, 400; of minor civil divisions, 444. 452, 540. Sec also Debt.- Indemnity funds (State Department), re- ceipts of National Government from, 964. India (British), total and per capita in- del)tedness, 219. Indian Territory, value of farm lands, 53; total and per capita indebtedness and sinking fund assets, 355, 443, 466; revenue system, 693; provisions of Curtis bill. 693; officers concerned with taxation, 693; taxes, property, 693; poll, 694; inherit- ance, 694; corporation, 694; business, (j91 ; county and municipal revenues, 694; ass('!alancos, 1046; pay- ments and receipts, 1046, 1108, 1 1 68 ; value of principal salable county possessions, 1206. Mortgages on real estate, taxable propei'ly in specified states, 622. Mulhall, Michael G., estimai.es of wealth based on works of, 35. Municipal buildings, funded debt and special assessment loans of minor civil divisions issued for, 446. Municipal indebtedness, 142; outline .of tables showing, 213. Municipal revenues, property, poll, corpora^ tion, inheritance, and )3usiness taxes, 644- 646; assessed valuation of properly sub- ject to ad valorem taxation and ad valorem taxes levied by specified civil divisions, 892: re\enues of Alabama, 653; ,\rizona. 656; Arkansas, 660; California, 664; Colo- rado, 669; Connecticut, 672; Delaware, 676; Florida, 680; Georgia, 684; Idaho, 689; lUinois, 692; Indian Territory, 694; In- diana, 697; Iowa, 699; Kansas, 702; Ken- tucky, 706; Louisiana, 710; Maine, 714; Maryland, 718; Massachusetts, 722; Mich- igan, 726; Minnesota, 730; Mississippi, 733; Missouri, 737; Montana, 741; Nebras- ka, 744; Nevada, 747; New Hampshire, 750; New Jersey, 753; New Mexico, 755; New York, 759; North Carolina, 763; North Dakota, 766; Ohio, 771; Oklahoma, 773; Or- egon, 775; Pennsylvania, 779; Porto Rico, 828; Rhode Island, 782; South Carolina, 786; South Dakota, 790; Tennessee, 795; Texas, 800; Utah, 803; Vermont, 806; Vir- ginia, 812; Washington, 815; West Vir- ginia, 818; Wisconsin, 822; Wyoming, 825. Museums. See Libraries, art galleries, and museums. National banks, receipts of National Gov- ernment from, tax on circulation of, 964. See also Banks. National debt, total and per capita, 131; decrease in, 132; character of, 134; pay- ment of annual interest charge on, 137; detailed exhibit of, 140; international comparisons, 218. National Government, indebtedness of, 134; payments and receipts of, 963. National wealth, bases and methods of esti- mating, 27; various forms, 27, 29; tests of the correctness of estimates, 29; compara- bility of reports for the several censuses, 29; annual average per capita accumu- lations, 32; assessed valuations, 33; ad valorem taxation, 34; international com- parisons, 35. Naval establishment, payments of National Government for, 964. Naval hospital and deposit funds, receipts of National Government from, 964. Navy, payments of National Government for increase of, 964. Navy pension fund, receipts of National Government from, 964. Nebraska, value of fam lands, 20, 66; as- sessed valuation of property, 66, 108, 840, 871 , 922 ; estimated true value of real prop- erty and improvements, 66, 108; indebt- edness, funded, 165; floating, 165; interest charge on outstanding, 165; detailed ex- hibit of, 254; general treasury cash, and assets of productive funds, 199, 312; total and per capita indebtedness and sinking fund assets, 370, 423, 496, 585; revenue system, 742; constitutional provisions, 742; officers concerned with taxation, 742; taxes, property, 742, 970; inheritance, 743; corporation, 743; business, 743, 971; fees, 743; county, municipal, and school rev- enues, 743, 744; cash balances, ]04(i; pay- ments and receipts, 1046, 1108, 1168; value of principal salable county possessions, 1201). Netherlands, total and per capita debt, 219. Nevada., basis of estimates of mining prop- erties, 8; valueof mininglands, 11; assessed valuation of property, 68, 110, 840, 873, 924; estimated true value of real property and improvements, 68, 110; valueof farmlands, 68; indebtedness, funded, 165; floating, 165; interest charge on outstanding, 165; detailed exhibit of, 256; general treasury cash, and assets of productive funds, 199, 314; total and per capita indebtedness ancl sinking fund assets, 371,424, 499; revenue system, 744; constitutional provisions, 744; officers concerned with taxation, 745; taxes, property, 745; poll, 746; inheritance, 746; corporation, 746; business, 746, 971; fees, 746: county, municipal, and school reve- nues, 746, 747; cash balances, 1047; pay- ments and receipts, 1047, 1112, 1170; value of principal salable county possessions, 1208. .New Hampshire, assessed valuation of prop- erty, 68, 110, 840, 873, 924; estimated true value of real property and improvements, 68,110; value of farmlands, 68; indebted- ness, funded, 165; floating, 166; interest charge on outstanding, 166; detailed ex- hibit of, 256; general treasury Cash, and assets of productive funds, 199, 314; total and per capita indebtedness and sinking fund assets, 372, 425, 499, 588; revenue system, 747; constitutional pro- visions, 747; officers concerned with taxa- tion, 747; taxes, property, 748, 970; poll, 749; inheritance, 749; corporation, 749; business, 749, 971; fees, 749; county, mu- nicipal, and school revenues, 749, 750; cash balances, 1048; payments and re- ceipts, 1048, 1112, 1170; value of principal salable county possessions, 1208. New Jersey, assessed valuation of property, 68, 110, 840, 873, 925; estimated true value of real property and improvements, 68, 110; value of farm lands, 68; indebtedness, funded, 166; floating, 166; interest charge on outstanding, 166; detailed exhibit of, 258; general treasury cash, and assets of productive funds, 200, 316; total and per capita indebtedness and sinking fund assets, 372, 425, 499, 590; revenue system, 750; constitutional provisions, 750; officers concerned with taxation, 750; taxes, property, 750, 970; poll, 751; inherit- ance, 751; corporation, 751; business, 752, 971; fees, 752; county, municipal, and school revenues, 752, 753; cash balances, 1048; payments and receipts, 1048, 1112, 1170; value of principal salable county possessions, 1208. New Mexico, basis of estimates of mining properties, 8; value of mining lands, 11; assessed valuation of property, 68, 110, 841, 873, 926; estimated true value of real prop- erty and improvements, 68, 110; value of farm lands, 68; indebtedness, funded, 166; floating, 166; interest charge on outstand- ing, 167; detailed exhibit of, 258; general treasury cash, and assets of productive funds, 201, 316; total and per capita indebt- edness and sinking funci assets. 372, 425, 502; revenue .system, 753; organic law, 753; officers concerned with taxation, 753; taxes, property, 753; i)oll, 754; iiJieritance, 754; corporation, 754; business, 7.54, 971; fees, 755: county, municipal, and school reve- nues, 7.55; cash balances, 1048; payments and receipts, 1048, 1114, 1170; value of principal salable county possessions, 1208. New York, legislative requirements of as- si'ssors. 7; value of exempt property, 11; status as a manufacturing state, 21; as- sessed valuatioir of property, 69, 111, 829, 841, 874, 926; estimated true value of real property and improvements, 69, 111; Aalue of farm lands, 69; indebtedness, funded, 167; inti'rest charge on outstanding, 167; detailed exhibit of, 260; general treasury cash, and assets of productive funds, 202, 318; total and per capita indebtedness and - sinking fund assets, 373, 426, 502, 592; reveime system, 756; constitutional pro- visions, 756; officers concerned with taxa- tion, 756; taxes, property, 756, 970; poll, 758; inheritance, 758; corporation, 758; business, 759, 971; fees, 759; county, mu- nicipal, and school revenues, 759, 760; cash balances, 1049; payments and receipts, 1049, 1114, 1171 ; value of principal salable county possessions, 1209. Nicaragua, total and per capita indebted- ness, 220. Normal school funds. Src Educational funds. INDEX. 1231 North I "arolina, assessed valuation of prop- erty, 70, 112, 841, 875, 928; estimated true value'of real property and improvements, 70,112; valueof farmlands, 70; indebted- ness, funded, 167; floating, 168; interest charge on outstanding, 168; detailed ex- hibit of, 260; general treasuiy cash, and assets of productive funds, 203, 320; total and per capita indebtedness and sinking fund assets, 374, 426, 506, 597; revenue system, 760; constitutional provisions, 760; officers concerned with taxation, 760; taxes, property, 761, 970; poll, 761; in- heritance, 761; corporation, 762; business, 762, 971; income, 762; fees, 7G2; county, municipal, and school revenues, 762, 763; cash balances, 1049; payments and re- ceipts, 1049, 1116, 1172; value of principal salable county possessions, 1209. North Dalcota, liigh average value of general residence property, 19; assessed valuation of property, 71, 113, 841, 876, 930; estimated true value of real property and improve- ments, 71, 113; value of farm lands, 71; indebtedness, funded, 168; floating, 169; interest charge on outstanding, 169; de- tailed exhibit of, 262; general treasury cash, and assets of productive funds, 203, 320; total and per capita indebtedness and sinking fund assets, 375, 428, 507, 597; revenue system, 763; constitutional provi- sions, 763; officers concerned with taxa- tion, 764; taxes, property, 764; poll, 765; inheritance, 765; corporation, 765; busi- ness, 765, 971; fees, 765; county, munici- pal, and school revenues, 765, 766; cash balances, 1051; payments and receipts, 1051, 1118, 1173; valueof principal salable county possessions, 1211. Norway, total and per capita indebtedness, 219. " See also Sweden and Norway. Officers, tax, appointment and duties of, 618. Ohio, value of farm lands, 20, 72; status as a manufacturing state, 21; estimated true value of real property and improve- ments, 72, 114; assessed valuation of property, 72, 114, 841, 876, 930; indebted- ness, funded, 169; floating, 169; interest charge on outstanding, 169; detailed ex- hibit of, 262; general treasury cash, and assets of productive funds, 203, 322; total and per capita indebtedness and sinking fund assets, 376, 428, 508, 599; revenue system, 767; constitutional provisions, 767; officers concerned with taxation, 767; taxes, property, 767, 970; poll, 769; in- heritance, 769; corporation, 770; business, 770, 971; fees, 770; county, municipal, and school revenues, 770, 771; cash balances, 1051; payments and receipts, 1051, 1120, 1173; value of principal salable posses- sions, 1211. Oklahoma, estimated true value of real property and improvements, 73, 115; as- sessed valuation of property, 73, 115, 842, 878, 933; value of farm lands, 73; indebt- edness, funded, 169; floating, 170; inter- est charge on outstanding, 170; detailed exhibit of, 264; general treasury cash, and assets of productive funds, 204, 322; total and per capita indebtedness and sinking fund assets, 377, 430, 514, 602; reve- nue system, 771; organic law, 771; officers concerned with taxation, 771; taxes, property, 771; poll, 772; inheritance, 772; corporation, 772; business, 772; fees, 772; county, municipal, and school revenues, 772, 773; cash balances, 1052; payments and receipts, 1052, 1122, 1175; value of principal salable county possessioiis, 1212. Omnibus claims act, settlement of Virginia's claims against United States by, 177. Oregon, estimated true value of real prop- erty and improvements, 73, 115; assessed valuation of property, 73, 115, 842, 878, 933; value of farm lands, 73; indebted- ness, funded, 170; floating, 170; interest charge on outstanding, 170; detailed ex- hibit of, 264; general treasury cash, and assets of productive funds, 204, 324; total and per capita indebtedness and sinking fund assets, 378, 430, 515, 602; revenue system, 773; constitutional provisions, 773; officers concerned with taxation, 773; taxes, property, 773, 970; poll, 774; inher- itance, 774; corporation, 774; business, 774, 971; fees, 775; income from public property, 775; county, municipal, and school revenues, 775; cash balances, 1053; payments and receipts, 1053, 1122, 1175; value of principal salable county posses- sions, 1213. Outlays, significance of term in govern- mental accounting, 954; payments for, 978, 982, 1006, 1010, 1014, 1020, 1066. Outstanding warrants and orders, 134. Pacific railroads, payments of National Government for Donds, 964; repayment to National Government of interest on indebtedness, 964. Paraguay, total and per capita indebted- ness, 220. Parks, gardens, etc., funded debt and special assessment loans issued for, 446; payments for expenditures, 976, 980, 1000, 1004, 1008, 1012. Payments, of debt, cash in Treasury available for, 137, 140; meaning of term in govern- mental and commercial accounting, 954; of National Government, 963, 964; for state and municipal governments, 964; of states and territories for specified fiscal periods, 1002; of counties, 1018, 1026; prin- cipal, 1020; temporary, 1024, 1148. Penal institutions, payments for expendi- tures, 976, 980, 998, 1004, 1008, 1012. Penalties, for delinquency in paying taxes, 630; definition, 959. See also Fines and forfeits. Penitentiary fund, of Idaho, 185; of South Carolina, 206. Pennsylvania, status as a manufacturing state, 21; assessed valuation of property, 74, 116, 842, 879, 934; estimated true value of real property and improvements, 74, 116; value of farm lands, 74; indebt- edness, funded, 170; floating, 170; in- terest charge on outstanding, 170; de- tailed exhibit of, 264; general treasury cash, and assets of productive funds, 205, 324; total and per capita indebtedness and sinking fund assets, 378, 431, 516, 602; revenue system, 776; constitutional pro- visions, 776; officers concerned with taxa- tion, 776; taxes, property, 776, 970; poll, 777; corporation, 777; inheritance, 777; business, 778, 971; fees, 778; county, mu- nicipal, and school revenues, 778, 779, 780; cash balances, 1053; payments and re- ceipts, 1053, 1124, 1175; value of principal salable county possessions, 1213. Pensions, payments of National Govern- ment for, 964. Personal property, total value, 3; use of term, 3; classification, 21; as defined for taxation purposes, 621; value of that re- ported under designation of "miscella- neous," 25; estimated true value of specified classes, 22; by states and terri- tories, 40, 41; assessed valuations, by states and territories, 40, 41, 833, 891; by counties and minor civil divisions, 892. Peru, total and per capita indebtedness, 220. Plehn, Carl C, Ph. D., 615; digest of rev- enue systems of the state and local gov- ernments, 617. Police and fire departments, funded debt and special assessment loans issued for, 446. Police and firemen's relief funds (D. ('.), 183. Police and inspection, payments for ex- penditures for, 998. See also Military and police. Poll taxes, definition, 618, 958; where polls are taxable, 622; for state purposes, rates and exemptions, 631; for county purposes, 643; for municipal purposes, 645; ratio to general revenue receipts, in each state and territory, 967; in each civil division, 968; revenue from, of each civil division, 968; of states and territories, 971, 1000; of specified civil divisions, 1006, 1010, 1014; county receipts from, 1017, 1022. Population, of certain nations, 35; of states and territories, 38, 39; of counties, 45. Porto ,Rico, municipal debt, 132; general treasury cash, and assets of productive funds, 326; total and per capita indebted- ness and sinking fund assets, 379, 603; revenue system, 826; taxes, assessment and collection, 827; property, 826, 970; ex- cise, 827; inheritance, 828; on surety and insurance companies, 828; business, 971; municipal revenue, 828; assessed valua- tion of property, 842. Portugal, area and population, 35; total and per capita wealth, 35; total and per capita indebtedness, 219. Possessory claims, when taxable, 621. Postal revenue, receipts of National Govern- ment from, 964. Postal Savings Bank of Hawaii, 153. Postal service, payments of National Gov- ernment for, 964. Premiums on bonds, receipts of National Government from, 964; payments of Na- tional Government for, 964. Private trust funds, of states and territories, 179, 279. Privilege rentals and sales, definition, 960. Privileges, definition, 960; receipts, of states, territories, and other civil divisions from, 978, 982, 1002, 1006, 1010, 1014. Productive funds of states and territories, general treasury cash, and assets of, 179. Property, classification of, 3. Property tax, general, definition of, 618, 958; for state purposes, 620; as applied to corporations, 633; for county purposes, 642; in municipalities, 644; revenue from, general and special, classified by civil divisions, 968, 978, 982; ratio to general revenue receipts, 967, 968; of states and territories, 969, 1000; of specified civil divisions, 1006, 1010, 1014; of counties, 1016, 1022. Prussia, total and per capita indebtedness, 220. Public debt, scope of report on, 131; changes in, 131; payments and receipts of National Government on account of , 964; payments and receipts of states and territories on account of principal of, 1000, 1002; pay- ments and receipts of counties on account of, 1022, 1066. Public Health and Marine Hospital Service, payments of National Government for,964. Public lands, value per acre assigned to, 8; when taxable, 621; receipts of National ' Government from, 964. Public prices, classification, 959. Public service, exemptions from taxation in return for, 625. Public trust funds, of states and territories, 179, 279; assets of, by states and territories, 1025. Pullman and private cars, estimated value, 22, 23, 27. Purdue University (Ind.), nonnegotiable bonds held by, 154; endowment fund , 187. Quantrill Raid certificates (Kans.), 155. Railroad subsidies, funded debt of counties issued for, 395; funded debt and special 1232 INDEX. assessment loans ot minor civil divisions issued for, 446. Railroads, method of estimating value of, 23; estimated true value, 27, 29, 36, 37; application of corporation tax to, 637. Rates of assessment of property, 628; tax rates, state, 629, 630; county, 643; mu- nicipal, 645. Real estate, items so defined, for purposes of taxation, 621. Real property and improvements, classifi- cation by Bureau of the Census, 3; value of, 3; method of estimating, 4, 7, 8; ratio of assessed valuation to true value, 5, 6; average value per acre and per capita, 15, 38, 39; per family, 16, 18; tests of Cen- sus estimates of values, 18; increase in value, 19; estimated value, 27, 29, 36, 37, 38, 39, 40, 41, 45, 87; assessed valuation, 34, 45, 829, 833, 846, 891, 892; per cent of all wealth represented by, 26. Receipts, significance of term in commercial and governmental accounting, 954, 955; of National Government from specified sources, 963, 964; from revenues of state and municipal governments, 964; of states and territories, 966, 967, 968,' 998, 1002; of counties, 1018, 1020, 1024, 1026, 1148. Reclamation districts, taxation of, in Cali- fornia, 665. Reform school fund (Me.), 190. Refunding, funded debt of counties issued for, 395; funded debt and, special assess- ment loans of minor civil divisions issued for, 447. Registration of lands fund (Mass.), 194. Relief-funds (D. C), 183. Religious, charitable, or benevolent institu- tions, exemption of property from taxa- tion, 623. Reserve fund, detailed exhibit, 140. Residence property, average value per family, 16; method of estimating value, 18; states showing high average value, 19. Revenue, significance of term in commercial and governmental accounting, 954; sys- tems, of state and local governments, 617; of counties, 642; of municipalities, 644; receipts, of National Government, 963; of states and territories, 963, 968, 969, 976, 980; of counties, 963, 968, 976, 980; of minor civil divisions, 963, 968, 973, 976, 980, 1004, 1008, 1012; per cent which gen- eral -and commercial revenues form of all revenue receipts, 965, 968; per capita, 966; per cent distribution by source, 966. Revenue bonds, 133. Revenue fund (N. H.), 200. Rhode Island, assessed valuation of prop- erty, 75, 117, 842, 879, 936; estimated true value of real property and improvements, 75, 117; value of farm lands, 75; indebt- edness, funded, 170; floating, 170; interest charge on outstanding, 170; detailed ex- hibit of, 266; general treasury cash, and assets of productive funds, 205, 326; total and per capita indebtedness and sinking fund assets, 379, 525, 603; revenue system, 780; constitutional provisions, 781; officers concerned with taxation, 781 ; taxes, prop- erty, 781; corporation, 782; poll, 782; inher. itance, 782; business, 782, 971; fees, 782; county, municipal, and school revenues, 782, 783. Riddleberger act(Va.), bonds issued under provisions of, 174. Road district taxes, in California, 665; in Illinois, 693; in Michigan, 727. Roads and bridges, funded debt of counties issued for, 395; county payments for, 1020, 1066. Rogers. Henry B., donation to Massachu- setts, 194. Pvogers, Henry H., donation to Massachu- setts, 193. Roumania, total and per capita indebted- ness, 219. Russia, area and population, 35; national and per capita wealth, 35; total and per capita indebtedness, 219. Saline lands, school fund from sale of, in Montana, 199. Sarawak, total and per capita indebtedness, 219. Saultry relief fund (Cal.), 181. Savings bank fund (Cal.), 181. Savings banks. See Banks. School buildings and sites, funded debt and special assessment loans issued for, 446. School districts, total and per capita indebt- edness, 131. School funds, in Alabama, 180; Arizona, 180; Arkansas, 180; California, 181; Col- orado, 182; Connecticut, 182; Delaware, 183; Florida, 184; Georgia, 184; Idaho, 185; Illinois, 186; Indiana, 186; Iowa, 188; Kansas, 188; Kentucky, 189; Loui- siana, 189; Maine, 189; Maryland, 190; Massachusetts, 193; Michigan, 194; Min- nesota, 195; Mississippi, 195; Missouri, 196; Montana, 198; Nebraska, 199; Nevada, 199; New Hampshire, 199; New Jersey, 201; New Mexico, 201; New York, 202; North Carolina, 203; North Dakota, 203; Ohio, 203; Oklahoma, 204; Oregon, 204; Penn- sylvania, 205; Rhode Island, 205; South Carolina, 206; South Dakota, 207; Ten- nessee, 207; Texas, 208; Utah, 209; Ver- mont, 209; Virginia, 210; Washington, 211; West Virginia, 211; Wisconsin, 212; Wyo- ming, 213. School of mines building bonds, Montana authorized to issue, 164. School property, means of testing value of, 7. School revenues, in Alabama, 654; Arizona, 657; Arkansas, 660; California, 665; Colo- rado, 669; Connecticut, 673; Delaware, 676; Florida, 681; Georgia, 684; Idaho, 689; Illinois, 693; Indiana, 697; Iowa, 700; Ken- tucky, 706; Louisiana, 710; Maine, 714; Maryland, 718; Massachusetts, 723; Mich- igan, 727; Minnesota, 730; Mississippi, 733; Mii3souri, 738; Montana, 741; Nebraska, 744; Nevada, 747; New Hampshire, 750; New Jersey, 753; New Mexico, 755; New York, 760; North Carolina, 763; North Dakota, 766; Ohio, 771; Oklahoma, 773; Oregon, 775; Pennsylvania, 780; Rhode Island, 783; South Carolina, 787; South Dakota, 791; Tennessee, 795; Texas, 800; Utah, 803; Vermont, 806; Virginia, 813; Washington, 816; West Virginia, 819; Wis- consin, 823; Wyoming, 826. School subventions, county payments and receipts, 1024. Schools, levies of ad valorem taxes for, 891, 892; payments for, 1000, 1020, 1066; value of, 1025, 1187. Sealskins, receipts of National Government from tax on, 964. Secretary of state, office of, payments for genera] expenditures, liy states and terri- tories, 908. Secretary of Treasury, contract for purchase of gold, made by, 136. Seligman, Prof., quoted on taxation and reve- nue systems, 615. Seminary fund, of Florida, 184; Illinois, 186; Louisiana, 189; Mississippi, 196; Missouri, 197. Rervia, total and per capita indebtedness, 219. Service transfers, definition, 962. Sewers, drainage, and other sanitation, funded debt and special assessment loans issued for, 446; payments for expenditures, 976, 980, 998, 1004, 1008, 1012. Shipping, methods of estimating value, 23. Shipping and canals, estimated true value, 22,27,29. Sinking fund assets, of states and territories, 223; counties, 393, 400; minor civil divi- sions, 444, 452, 540; cash on hand at close of year, 1026; at beginning of year, 1026. Sinking funds, of states and territories, 179, 279; of Arizona, 180; California, 181; Col- orado, 182; Delaware, 182; District of Columbia, 183; Florida, 183; Georgia, 184; Hawaii, 185; Idaho, 185; Indiana, 186; Kansas, 188; Kentucky, 188; Maryland, 190; Massachusetts, 190; Michigan, 194; Minnesota, 195; Missouri, 196; Montana, 197; Nebraska, 199; Nevada, 199; New Jersey, 200; New Mexico, 201; New York, 202; North Dakota, 203; Ohio, 203; Penn- sylvania, 205; Rhode Island, 205; South Carolina, 205; South Dakota, 207; Texas, 207; Utah, 173; Virginia, 209. Slaves in Soutli, estimated value of, in 1860, 31. Sleeping car and similar transportation com- panies, corporation tax, as applied to, 637. Smith, Hamilton, donation to New Hamp- shire, 200. Soldiers' allotment and public land funds (Me.), 190. Soldiers'home endowment fund (Idaho), 185. Soldiers' Home permanent fund, payments of National Government for, 964; receipts from, 964. South Carolina, assessed valuation of prop- erty, 75, 117, 829, 842, 880, 936; effect of ab- ■ olition of slavery on, 829; estimated true value of real property and improvements, 75,117; valueof farmlands, 75; indebted- ness, funded, 171; floating, 171; interest charge on outstanding, 171; detailed ex- hibit of, 266; general ti-easury cash, and assets of productive funds, 205, 328; total and per capita indebtedness and sinking fund assets, 379, 432, 525, 603; revenue system, 783; constitutional provisions, 783; officers concerned with taxation, 784; taxes, property, 784; poll, 786; inheri- tance, 786; corporation, 786; business, 786, 971; income, 786; fees, 786; income from public property, 786; from public industries, 786; county, municipal, and school revenues, 786, 787; cash balances, 1054; payments and receipts, 1054, 1126, 1176; value of principal salable county possessions, 1214. South Dakota, low average value of general residence property, 19; assessed valuation of property, 75, 118, 842, 880, 937; esti- mated true value of real property and im- provements, 75, 118; value of farm lands, 75; indebtedness, funded, 171; floating, 171; interest charge on outstanding, 171: detailed exhibit of, 268; general treasury cash, and assets of productive funds, 207, 330; total and per capita indebtedness and sinking fund assets, 380, 433, 526, 603; revenue system, 787; constitutional provisions, 787; officers concerned with taxation, 788; taxes, property, 788; pell, 789; inheritance, 789; corporation, 789: business, 789, 971 ; fees, 789; county, munic- ipal, and school revenues, 790, 791; cash balances, 1055; payments and receipts, 1055, 1128, 1177; value of principal salable county possessions, 1215. Spain, area and population, 35; national and per capita wealth, 35; total and per capita indebtedness, 219. Spanish- American War. loan contracted by National Government for, 136, 140; by Michigan, 161; l)y Ohio, 169. INDEX. 1233 Special assessment loans and judgments, 133, 393, 400, 444, 453. State banks. See Banks. State debts, per capita average, 142 ; rate of interest, 142; manner of paying interest, 145; detailed exhibit of, 147. State governments, payments and receipts of, 964. State revenues, property, poll, inheritance, corporation, and business taxes, 020, 631, C33, 638; fees, 642; detailed exhibit of^ in Alabama, 650; Arizona, 655; Arkansas, 658; California, 662; Colorado, 667; Con- necticut, 670; Delaware, 674; District of Columbia, 677; Florida, 678; Georgia, 682; Hawaii, 685; Idaho, 687; Illinois, 690; Indian Territory, 693; Indiana, 695; Iowa, 698; Kansas, 701; Kentucky, 704; Louisiana, 708; Maine, 711; Maryland, 715; Massachusetts, 719; Michigan, 723; Minnesota, 728; Mississippi, 731; Missouri, 735; Montana, 739; Nebraska, 742; Nevada, 745; New Hampshire, 748; New Jersev, 750; New Mexico, 753; New York, 756; North Carolina, 761; North Dakota, 764; Ohio, 767; Oklahoma, 771; Oregon, 773; Pennsylvania, 776; Rhode Island, 781; South Carolina, 784; South Dakota, 788; Tennessee, 792; Texas, 797; Utah, 801; Vermont, 804; Virginia, 808; Washington, 814; West Virginia, 817; Wisconsin, 820; Wyoming, 824; Porto Rico, 826. States and territories, value of lands and buildings, 12; of farms and factories, 12; es- timated true value of land and improve- ments, 16, 38, 39; of all property, 36, 37, 40, 41, 44; of taxable and exempt prop- erty, 42; indebtedness, total and per capita, 131, 132, 221, 223, 344, 345, 400; rate of interest on, 143, 217; on funded debt, 147, 215, 224, 394; detailed exhibit of, 222, 226; classified by purpose of issue, 395; by year of issue, 396; by year of ma- turity, 398; funded debt and. special as- sessment loans, 222, 445, 446, 448, 450; indebtedness and sinking fund assets, 223, 393, 444; general treasurv cash, and assets of productive funds, 278, 279, 280; assessed valuation of property, 845, 846, 891 ; ad valorem taxation, on all property, 845, 847; on real property and improvements, 846, 847: total levies, 848, 850; per capita levies, 849; tax rates, 849; general prop- erty tax, 969; special property tax, 969; revenues, commercial, 965; general, 966, 967; sources of, 968; receipts from, 968, 976, 980, 1004, 1008, 1012; payments for expenditures, 976, 980, 1004, 1008, 1012; payments and receipts, 998, 1018. 1020, 1024; cash balances, 1018; value of prin- cipal salable county possessions, 1025. (See also under the several states an-J terri- tories.) Statesman's Yearbook, data compiled from, 217. Stock, taxes on shares of, by whom paid, 622, 634. Stormont Medical Libraiy fund (Kans.), 188. Storrs Agricultural College (Conn.), 182. Street improvements, funded debt and spe- cial assessment loans issued for, 446. Street lighting, payments for expenditures, 976, 980, 1004, 1008, 1012. Street railways, estimated true value of, 22, 27, 29; methods of estimating value, 23. Street railways, shipping, waterworks, etc., estimated true value, 36, 37. Subventions and grants, scope of Census tab- ulations, 959; receipts of National Gov- ernment from, 962; revenue receipts of states and territories, and other civil di- visions from, 967, 968, 978, 982, 1002, 1006, 1010, 1014, 1022, 1066. Swamp land fund, of Mississippi, 196. 932—07 78 Sweden, total and per capita indebtedness, 218, 219. Sweden and Norway, area and population, 35; national and per capita wealth, 35. Switzerland, area and population, 35; na^ tional and per capita wealth, 35; total and per capita indebtedness, 219. Tax commissioners, reports utilized, 6; states having, 620. Tax loans, classification of, 133. Tax rate, summary of tables showing, 831; per $100 of assessed valuation, by states and territories, 849; of estimated true value, by states and territories, 850. Taxed real property, definition of, 4; method of estimating value of, 4, 6; ratio of assessed valuation to true value, 5, 6; average value per family, by states and territories, 16; value per acre, for certain states, 20; estimated true value of, by states and territories, 42; per capita estimated true value, 44; assessed valu- ation, by states, 87. Taxes, variations in different communities, 615; definition, 618, 958; per capita levies, summary of tables showing, 831; receipts from, by states and territories, 978, 982, 1000, 1006, 1010, 1014; special property and business, 967, 968, 969, 973, 1016; poll, 967, 968, 971, 1017; county receipts from, 1016, 1022, 1024, 1066. (See also under the several states and territories.) Technical educational funds (Mass.), 193. Telegraph and telephone systems, estimated time value of, 22, 27, 29; method of esti- mating value of, 23; taxation of, 638. Temporary payments and receipts, 961, 1148. Tennessee, assessed valuation of property, 76, 118, 843, 881, 938; estimated true value of real property and improve- ments, 76, 118; value of farm lands, 76; indebtedness, funded, 171; floating, 172; interest charge on outstanding, 172; de- tailed exhibit of, 270; general treasury cash, and assets of productive funds, 207, 330; total and per capita indebtedness and sinking fund assets, 381, 434, 528; revenue system, 791; constitutional pro- visions, 791; oflicers concerned with tax- ation, 791; taxes, property, 792, 970; poll, 793; inheritance, 793; corporation, 793; Ijusiness, 793, 971; transfer, 794; litigation, 794; fees, 794; county, mu- nicipal, taxing district, and school rev- enues, 795; cash balances, 1056; pay- ments and receipts, 1056, 1128, 1178; value of principal salable county pos- sessions, 1215. Territorial governments, payments of Na- tional Government for, 964. Texas, high average value of residence property, 19; estimated true value of real property and improvements, 20, 78, 120; value of farm lands, 20, 78; assessed val- uation of property, 78, 120, 843, 882, 940; indebtedness, funded, 172; floating, 173; interest charge on outstanding, 173; detailed exhibit of, 270; general treasury cash, and assets of productive funds, 207, 332; total and per capita indebtedness and sinking fund assets, 383, 435, 529; revenue system, 79C; constitutional pro- visions, 796; officers concerned with tax- ation, 797; taxes, property, 797; poll, 798; inheritance, 798; corporation, 798; busi- ness, 799, 971; fees, 799; county, munici- pal, and school revenues, 799, 800; cash balances, 1057; payments and receipts, 1057, 1132, 1179; value of principal salable county possessions, 1217. Thompson, Benjamin, bequest to New Hampshire, 200. Todd Normal School fund (Mass.), 193. Touro Jewish Synagogue fund (R. I.), 205. Towns, townships, precincts, etc., total and per capita indebtedness of, 131, 452, 540. Township school funds, in Illinois, 186; in Indiana, 187. Transfer payments and receipts, classes of, 961. Treasurer of United States, extract from report of, 134. Treasury cash and assets of productive funds, of states and territories, 179, 278, 279, 280; of counties, 1018, 1026. Trust deposits (Mass.), 194. Turkey, total and per capita indebtedness, 219. United Kingdom, area and population, 35; national and per capita wealth, 35; total and per capita indebtedness, 219. United States, area and population, 35; national and per capita wealth, 35; total and per capita indebtedness, 219. See also Continental United States. University fund, of Alabama, 180; Arizona, 180; Arkansas, 181; California, 181; Col- orado, 182; Georgia, 184; Idaho, 185; Illinois, 186; Indiana, 187; Kansas, 188; Michigan, 195; Minnesota, 195; Missis- sippi, 196; Montana, 198; Nebraska, 199; Nevada, 199; Oregon, 204; Tennessee, 207; Texas, 208; Utah, 209; Virginia, 210; Wisconsin, 212. Uruguay, total and per capita indebtedness, 220. Utah, high average value of general resi- dence property, 19; assessed valuation of property, 81, 123, 843, 885, 944; estimated true value of real property and improve- ments, 81, 123; value of farm lands, 81; indebtedness, funded, 173; floating, 173; interest charge on outstanding, 173; detailed exhibit of, 272; general treas- ury cash, and assets of productive funds, 209, 334; total and per capita indebted- ness and sinking fund assets, 386, 438, 531, 605; revenue system, 800; constitu- tional provisions, 800; officers concerned with taxation, 801; taxes, property, 801, 970; poll, 802; corporation, 802; inherit- ance, 802; business, 802, 971; fees, 802; county, municipal, and school revenues, 803;' cash balances, 1060; payments and receipts, 1060, 1138, 1182; value of prin- cipal salable county possessions, 1220. Venezuela, total and per capita indebted- ness, 220. Vermont, assessed valuation of property, 81, 123, 843, 886, 944; estimated true value of real property and improvements, 81, 123; value of farm lands, 81; indebtedness, funded, 173; floating, 174; interest charge on outstanding, 174; detailed exhibit of, 272; general treasury cash, and assets of productive funds, 209, 336; total and per capita indebtedness and sinking fund as- sets, 387, 439, 532, 606; revenue system, 804; constitutional provisions, 804; offi- cers concerned with taxation, 804; taxes, property, 804, 970; poll, 805; corporation, 805; inheritance, 805; business, 806, 971; fees, 806; county, municipal, and school revenues, 806; cash balances, 1060; pay- ments and receipts, 1060, 1138; value "of principal salable county possessions, 1220. Virginia, assessed ^•aluation of property, 82, 124, 843, 886, 944; estimated true value of real property and improvements, 82, 124; value of farm lands, 82; indebted- ness, funded, 174; floating, 177; interest charge on outstanding, 177; detailed ex- hibit of, 274; general treasury cash, and assets of productive funds, 209, 338; total and per capita indebtedness and sinking 1234 INDEX. fund assets, 387, 439, 532; revenue system, 807; constitutional provisions, 807; offi- cers concerned with taxation, 808; taxes, property, 809, 970; poll, 810; corporation, 810; inheritance, 810; business, 810, 971; income, 811; on legal documents, 812; on suits, 812; fees, 812; county, municipal, and school revenues, 812, 813; cash bal- ances, 1061; payments and receipts, 1061, 1140, 1183; value of principal salable county possessions, 1220. Vorce, William, bequest to New York, 203. War loan, contracted for Spanish-American War, by National Government, 136, 140; by Michigan, 161; by Ohio, 169. Washington, high average value of residence property, 19; assessed valuation of prop- erty, 83, 125, 843, 888, 946; estimated true value of real property and improve- ments, 83, 125; value of farm lands, 83; indebtedness, funded, 177; floating, 178; interest charge on outstanding, 178; de- tailed exhibit of, 274; general treasury cash, and assets of productive funds, 211, 340; total and per capita indebtedness and sinking fund assets, 389, 441, 533; revenue system, 813; constitutional pro- visions, 813; officers concerned with tax- ation, 814; taxes, property, 814, 970; poll, 814; inheritance, 814; corporation, 815; business, 815, 971; fees, 815; county, mu- nicipal, and school revenues, 815, 816; cash balances, 1062; payments and re- ceipts, 1062, 1142, 1184; value of princi- pal salable county possessions, 1222. Waterworks, estimated true value of those privately owned, 22, 27; method of esti- mating value of, 23; funded debt and as- sessment loans issued for, 446. Wealth, estimated, of certain nations, 35. See also National wealth. Weather Bureau, payments of National Gov- ernment for expenses of, 964. West Virginia, assessed valuation of prop- erty, 13, 84, 126, 844, 888, 947; estimated true value of real property and improve- ments, 84, 126; value of farm lands, 84; indebtedness, funded, 178; floating, 178; interest charge on outstanding, 178; de- tailed exhibit of, 276; general treasury cash, and assets of productive funds, 211, 340; total and per capita indebtedness and sinking fund assets, 390, 441, 535, 608; revenue system, 816; constitutional pro- visions. 816; officers concerned with taxa- tion, 816; taxes, property, 817, 970; poll, 817; inheritance, 817; corporation, 818; business, 818, 971; fees, 818; county, mu- nicipal, magisterial district, and school revenues, 818, 819; cash balances, 1063; payments and receipts, 1063, 1142, 1184; value of principal salable county posses- sions, 1222. Willoughby, William F., extracts from sum- mary of Porto Rico's revenue laws, by, 826. Wisconsin, assessed valuation of property, 85, 127, 844, 8^9, 948; estimated true value of real property and improvements, 85, 127 ; value of farm lands, 85; indebtedness, funded, 178; floating, 178; interest charge on outstanding, 178; detailed exhibit of, 276; general treasury cash, apd assets of productive funds, 212, 342; total and per capita indebtedness and sinking fund as- sets, 391, 442, 536, 608; revenue system, 819; constitutional provisions, 819; officers concerned with taxation, 820; taxes, prop- erty, 820, 970; poll, 821; inheritance, 821; corporation, 821; business, 822, 971; fees, 822; county, municipal, and school reve- nues, 822, 823; cash balances, 1063; pay- ments and receipts, 1063, 1144, 1185; value of principal salable county possessions, 1223. Women's monument fund (N. Y.), 203. Wright, Matthew, bequest to District of Columbia, 183. Wyoming, assessed valuation of property, 86, 128, 844, 890, 949; estimated true value of real property and improvements, 86, 128; value of farm lands, 86; indebted- ness, funded, 179; floating, 179; interest charge on outstanding, 179; detailed ex- hibit of, 276; general treasury cash, and as- sets of productive funds, 213, 342; total and per capita indebtedness and sinking fund assets, 392, 443, 539; revenue system, 823; constitutional provisions, 823; officers concerned with taxation, 823; taxes, property, 824; poll, 825; inheritance, 825; corporation, 825; business, 825, 971; fees, 825; county, municipal, and school reve- nues, 825, 826; cash balances, 1064; pay- ments and receipts, 1064, 1146, 1186; value of principal salable county posses- sions, 1224. o ....^il'.aUi^tliUKil.Mhl'ilKU'ilii!!