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The Columbia University Libraries reserve the right to refuse to accept a copying order if, in its judgement, fulfillment of the order would involve violation of the copyright law. Author: U.S. Bureau of the Census Title: Instructions to clerks and special agents Place: Washington, D Date: 1918 MASTER NEGATIVE # COLUMBIA UNIVERSITY LIBRARIES PRESERVATION DIVISION BIBLIOGRAPHIC MICROFORM TARGET ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD r 630 Un.52 i I ( ^ -(-i'H U. S. Bureau of the census, ... Instructions to clerks and special agents. Statistics of cities liavinj^ a population of over 30,000. Municipal finance. Department of commerce. Bureau of the cen- sus. AVaslnngton, Govt, print, off., 1918. 187 p. 175''". 1. Municipal finance— U. S. i. Title. Library of Congress Cop> 2. O HA37.U6M8 1918 18-26286 RESTRICTIONS ON USE: TECHNICAL MICROFORM DATA FILM SIZE: . 15". lM^^^ REDUCTION RATIO: . /^K IMAGE PLACEMENT: lA / IIA )IB IIB DATE FILMED: z/'^f'T^ INITIALS: TRACKING # : /|^$fl <5Mt<(6 FILMED BY PRESERVATION RESOURCES, BETHLEHEM, PA, .a* ^, A:^ 'V? 00 CJ1 3 3 Q) b > IS II o IN (/> ki-< 00 M o (Jl 3 3 > o m CD CD do in N X ISI o- ^.^ -?' ^* 3^ ^^ e' ^e: ^i '# *\ 8 O 3 3 > Ul o 3 3 o o 3 3 en O 00 00 O^ 00 b ro 00 ro 1.0 mm 1.5 mm 2.0 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghiiklmnopqrstuvwxyz 1234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyzl234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 ^o i^ V & ^CP 'f* f^ f^ ^<^ /////A ^ \> /iS^^^ 4^ L^ r^ ^< V <^ ^p ^>^ "^o H^ r^ m o ■o m -o > C CO I Tl ^ 0(/) 5 m A* ^* ^A €^ '4' W I— • ro (Jl o 3 3 3 3 b If i| OKKt II 8-1392 C i i m INSTRUCTIONS to CLERKS and SPECIAL AGENTS STATISTICS OF CITIES HAVING A POPULATION OF OVER 30,000 -W^-*! MUNICIPAL FINANCE DEPARTMENT OF COMMERCE BUREAU OF THE CENSUS WASHINQTON : GOVCRMMCNT PRINTINO OFFICC : Itl* a('« ^'-.' i €xAxmiM ?Hmbersiitp \)w^a LIBRARY 1^ ■■«'' iii!- J I 8-1392 C '01 I i1 Eh ' '1 r,^ INSTRUCTIONS /o CLERKS and SPECIAL AGENTS STATISTICS OF CITIES HAVING A POPULATION OF OVER 30,000 MUNICIPAL FINANCE DEPARTMENT OF COMMERCE BUREAU OF THE CENSUS . WASHINQTON : OOVERNHBNT MIHTIHO OFFICE ! IMS DEPARTMENT OF COMMERCE, Bureau of the Census, Washington, D. C, January 8, 1918. This book of instructions was prepared in 1912 for the use of clerks and special agents in collecting data for statistics on municipal finance as a part of the official statistics of cities having a population of over 30,000. These instructions have been used in the preparation of the Financial Statistics of Cities for the fiscal years 1911 to 1917. This reprint has been made principally to supply the demand for these instructions on the part of officials of cities, professional accountants, and others interested in installing uniform municipal accounts throughout the country. pm.^^ fn Director of the Census. (3) MUNICIPAL FINANCE. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS, OBJECT OF THE CENSUS INVESTIGATIONS RELATING TO MUNICIPAL FINANCE. The object of the census investigations of municipal finance is to secure and present the principal data relating thereto in a form which will admit of comparisons between the transac- tions and conditions of the several cities and between those of a given city for different years, and provide bases for computing per capita and other unit costs of various classes of municipal service and different kinds of municipal improvements and properties. TRANSACTIONS TO BE REPORTED. Census statistics of municipal finance are by the requirements of law based upon the official records of cities. Those records, so far as they are exhibits of financial transactions, are, in the great majority of cases, the records of receipts and payments. Under such circumstances the only statistics of financial trans- actions that are practicable arc classified exhibits of receipts and payments; and to secure such statistics municipal receipts and payments must be classified and arranged under significant heads, in accordance with instructions and definitions of terms that will guarantee the proper segregation of data under the titles selected and secure accurate and uniform use of all ac- counting and other terms employed. BASES OF CLASSIFICATIONS. City governments being organized and maintained as they are at the common cost of the citizens and taxpayers for (1) protecting person, property, and health; (2) providing social (5) 6 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. k I conveniences and necessities; (3) caring for the dependent and delinquent classes; and (4) bettering social conditions, the most significant classification of municipal receipts and payments that can be made is one that segregates from the total receipts and payments (a) the amount of the contributions of the citi- zens and taxpayers for the maintenance of their government and (6) the amounts of governmental costs. Such a classifica- tion is made the principal one in the census statistics of munic- ipal transactions. A second classification employed by the Bureau of the Census is one that separates the receipts from and payments to the public from the receipts and payments that represent transac- tions between the several divisions, departments, enterprises, funds, and accounts of the city. To aid clerks and agents of the census in making these two kinds of classifications correctly and with uniformity, mention is here made of the principal divisions or titles arranged for each classification, and the most important accounting and economic terms employed are here defined. ACCOUNTING TERMINOLOGY. Municipal revenues. — Municipal revenues are the moneys or moneys' worth that add to the assets of municipalities without creating debt liabilities, and which are received by, or other- wise placed at the disposal of, municipalities for meeting the costs of tbeir governments, including their expenses, interest charges, and outlays. They are the amounts received and re- ceivable, obtained or to be obtained by them, from the following sources: (1) The exercise of the governmental powers of taxa- tion and police control; (2) services performed, materials fur- nished, and privileges granted incidental to the exercise of the general functions of government; (3) the operation of such public service enterprises as waterworks, gas works, etc.; (4) rent of such productive properties, income from such invest- ments, and interest on such moneys as are not held subject to conditions of public trusts for municipal uses; (5) grants, sub- ventions, gifts, donations, and pension contributions; and (6) rent of such productive properties, income from such invest- ments, and interest on such moneys as are held subject to con- ditions of public trusts for municipal uses. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 7 Revenues such as those mentioned in (1) and (2) and those listed in (5), which are received for no specific purpose or sub- ject to no specific conditions, are here called general revenues; those referred to in (3) and (4) are called commercial reve- nues; and those mentioned in (5), which are received for speci- fied purposes or subject to specified conditions, and all of those described in (6) are called trust revenues. The principal gen- eral revenues included in (1) above are taxes, special assess- ments, fines, penalties, and escheats ; and those included in (2) are the receipts from departmental services, rents, and sales, and from public service and minor privileges. Taxes. — Taxes are enforced proportional contributions of wealth levied and collected in the general interest of the com- munity from individuals and corporations by virtue of the sov- ereignty of the Nation or state for the support of governments and for meeting all public needs, and levied without reference to the special benefits which the contributors may severally derive from the public purposes for which the taxes are required. Property taxes, which constitute the most important source of American municipal revenue, are direct taxes upon property or upon persons, natural or corporate, owning property. Prop- erty taxes are divided by the Bureau of the Census into two subclasses, designated, respectively, general and special property taxes. General property taxes are those direct taxes assessed and collected by methods which are practically uniform for all kinds of property, while special property taxes are those assessed and collected upon selected classes of property by methods which are not applied to the assessment and collection of taxes upon property in general. All general and most special property taxes are apportioned according to the value of the property subject thereto, and so far as they are thus apportioned are properly spoken of as ad valorem taxes. General property taxes levied at the same rates upon all prop- erty within the territory of the taxing power are here called general levies of the general property tax. General property taxes levied upon the property of specified portions of the ter- ritory of the taxing power, or assessed at different rates in different parts of that territory, are here called local levies of the general property tax. Both general and local levies may be ^wv^-r 8 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 9 for a variety of objects and may be authorized by any civil division, and till may receive specific designations according to the object or purpose of the tax and the civil division for whose benefit they are levied. Business taxes are taxes collected from persons, natural or corporate, by reason of their business, where such collection is not associated with the granting of a license or permit to carry on such business. License or permit taxes are taxes collected from persons, natu- ral or corporate, by reason of their business, where such collec- tion is associated with the granting of a license or permit to carry on such business, or where, without such license or permit, the individual or corporation has no legal right to engage in the business. These taxes are in some states called privilege taxes. Poll taxes or capitation taxes are taxes assessed upon natural persons without regard to ownership of property. They may be levied uniformly upon all males of specified ages or graded ac- conling to occupation or otherwise. Some of them are levied at a fixed amount against all persons assessable therewith, and others are qttasi property taxes based upon an arbitrary valua- tion of polls. Poll taxes graded according to occupation are also called occupation taxes. Special assessments. — Special assessments are compulsory con- tributions levied under the taxing or police power to defray the costs of specific public improvements or public services under- taken primarily in the interest of the public. They differ from general property taxes in that they are apportioned according to the assumed benefits to the property affected by the improve- ments, or the assumed benefits to individuals or corporations by reason of the services performed. Fines and forfeits.— Fines and forfeits are enforced con- tributions of wen 1th received as punishment of individuals and corporations for violation of law or for failure to carry out the terms of specified agreements. Escheats. — Escheats are amounts of money received from the disposal of properties that have come into the ownership of the government because their owners can not be ascertained. Privileges. — The designation "privileges" is here applied as a technical term (1) to the special contract rights in and upon I highways granted to specified individuals and corporations, and (2) to the general revenues that are paid or payable to the general treasury as compensation for such rights. These privileges are divided by the Bureau of the Census into two classes, called, respectively, major and minor. The major privileges are those which are exclusively enjoyed by public service corporations and which such corporations must possess in order to carry on their operations, while minor privileges are the right to utilize for business purposes specified portions of the highway, or the spaces above or below it, which are granted to private individuals as well as to public service and other corporations. It should be noted, however, that moneys derived from the use of streets in connection with the manage- ment of municipal markets and the regulation of sales of mer- chandise in the streets by its producers are in all cases to be considered as parts of the revenue of markets. The revenues last mentioned are not to be confounded with receipts from street peddlers or hucksters, which are reported as for ** busi- ness licenses." Fees and charges.— Fees and charges are compulsory con- tributions which are exacted to defray a part or all of the costs involved in some specific service rendered by the government. Fees are collected for services which are never performed ex- cept by governments, while charges are collected by govern- ments for services which are similar in character to those ver- formed by one individual for another. The amount of the fee for any given service is usually established by statute, and the fee is generally collected in advance. On the other hand, charges can be definitely determined only upon completion of the work or service, and advance payments thereof are made only to guarantee the payment of costs when determined. Not all municipal fees and charges are properly classed as revenues; only those are so classed that are incidental to the conduct of the ordinary municipal office or department. Those that are obtained in connection with the operation of a public service enterprise are to be classed as commercial revenues. Not only are fees and charges assigned to different classes of revenue according to the source, but city receipts from minor sales on revenue account and those from rent and interest are arranged in gi-oups according to their source. Those receipts 10 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 11 from sales on revenue account that are incidental to the opera- tion of the ordinary municipal department are to be classed as general revenues, while if obtained in connection with the operation of public service enterprises they are to be classed as commercial revenues. The proceeds of sales of property on outlay account are classed as nonrevenue receipts. Rents, or compensation for the use of real property, acquired or constructed, and used principally for general governmental purposes, are to be classed as general revenues, while if ob- tained from a similar use of the property of public service enterprises, or for the use of property held as free or unre- served investments, they are commercial revenues, and if for the use of property held in trust for specified municipal uses, they are trust revenues. Similarly, interest on funds in bank, or on securities held as investments, constitutes commercial revenue if the funds or securities are not reserved for trust purposes; but if so reserved, they are trust revenues. Gifts and donations. — Gifts and donations are voluntary con- tributions received from private individuals, while grants and subventions are amounts received by one government from an- other. Gifts, donations, grants, and subventions are accepted either with or without specified conditions as to their use or investment. The greater portion of these receipts are, however, accepted upon conditions which make the amounts so received trust revenues. Governmental costs. — The costs of city government are the accrued costs, paid and payable, of the services employed, prop- erty constructed, purchased, or rented, public improvements constructed or otherwise acquired, materials utilized, and in- terest on borrowed moneys, which are incurred for protecting person, property, and health, providing social necessities and conveniences, caring for the dependent and delinquent classes, bettering social conditions, iKjrforming other services, and carrying on other activities for which those governments have authority. These costs are readily separable into three prin- cipal classes, here referred to as expenses, interest charges, and outlays. Municipal expenses. — Municipal expenses are the costs and losses of cities from which no permanent or subsequently con- vertible value is received or receivable. They are (1) the ac- ' crued costs, paid or payable, exclusive of those arising in con- nection with the construction or acquisition of permanent prop- erties and improvements, which are incurred by cities on ac- count of services employed, property rented, and materials utilized in connection with the maintenance and operation of government, the conduct of municipal business undertakings, and the management of trusts; and (2) the losses occasioned by depreciation of permanent properties and otherwise. Municipal expenses are here separated into three principal classes: General, commercial, and trust. The general expenses of municipalities are those incurred by them in connection with the exercise of their general govern- mental functions. The commercial expenses of municipalities include (1) ex- penses of public service enterprises, or the costs of operating and maintaining public service enterprises or departments or offices, such as municipal waterworks and gas works, which are organized for the purpose of providing the public and the city with some public utility or service; and (2) expenses of general investments or costs of managing the properties held as general or free investments. The trust expenses of municipalities are the costs of caring for and maintaining the property left in trust to cities for speci- fied municipal purposes or uses, and for administering the trusts as directed by those establishing the same. Municipal interest charges. — The term municipal interest charges or interest is a designation of the accrued interest paid or payable, incurred by municipalities for the use of credit capital. Municipal outlays. — Municipal outlays are the accrued costs, paid or payable, of land and other properties and public im- provements, more or less permanent in character, which are owned and used by municipalities in the exercise of their mu- nicipal functions, or in connection with the business undertak- ings conducted by them. Municipal outlays may be separated into two classes or di- visions, general and commercial, substantially as set forth above for expenses. The general expenses and general out- lays may be classified according to department and function or account, substantially as in Sections I to IX and inquiries 13 t I 12 INSTRUCTIONS TO CLEKKS AND SPECIAL AGENTS. to 79 of the schedule; and the commercial expenses and com- mercial outlays, as set forth by inquiries 81 to 80, or in the instructions for those inquiries. Keceipts and payments. — The receipts of cities are arranged mider two principal classes here spoken of as revenue receipts and nrmrevcnue receipts. The revenue receipts may be further subdivided into general, commercial, and trust. The payments of cities are divided into two principal classes here spolien of as governmental cost payments and nongovernmental cost pay- ments. The governmental cost payments are further subdivided into classes corresponding to the classes and subdivisions of governmental costs as described above. Municipal receipts and payments are also classified by the Bureau of the Census as receipts from and payments to the public, and receipts from and payments to the divisions, depart- ments, enterprises, funds, and accounts of the city. The first of these two classes is also spoken of as actual or real receipts and payments, since these receipts add to the money or resources at the command of the government and these payments reduce the same. The receipts from and payments to divisions, enter- prises, funds, and accounts of the city are sometimes spoken of as nominal receipts mid payments, since they do not affect the total of money or other resources at the command of the munici- pality. They are also called transfer receipts and payments, since they always involve the transfer of money or other re- sources from one division, department, enterprise, fund, or ac- count of the city to another. The performance of services by one enterprise or department for another, including the provid- ing of a public utility, such as water or light, by a municipal enterprise for other subdivisions or accounts of the government, are designated by the Bureau of the Census as service transfers or service transfer receipts and payments. The credit and debit entries in accounts which represent the transfers of property or credit from one account to another, without warrant or order of comptroller therefor, are sometimes spoken of as accounting receipts and payments. In applying the two bases of classifications, it should be noted that the revenue and nonrevenue receipts and governmental and nongovernmental cost payments may alike be subdivided under the designations of receipts and payments to the public and transfer receipts and payments. , ' rNSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 13 SUMMARIES OF RECEIPTS AND PAYMENTS. The importance of the classification of municipal receipts and payments as set forth above and as required by the specific instructions which follow is best disclosed by the classified sum- maries that can be prepared as the result of the proper segre- gation of the transactions recorded in city books. The census schedules provide for two summaries of such receipts and pay- ments whose names are given and whose significance is briefly stated in the paragraphs describing them which follow. Snmmary of revenue receipts and governmental cost pay- ments. — ^A summary of rerenue receipts and governmental cost payments is provided for by inquiry 96 of the schedule. Such a summary for a given city, if based upon a proper segregation of receipts and payments, presents on the one side the net reve- nue receipts from the public or the net amount of actual con- tributions by the citizens and taxpayers for meeting the costs of their government, and, on the other side, the net amount of actual payments to the public by the city for meeting its ex- penses, interest charges, and outlays. As above defined, the bal- ance will show approximately for the majority of American cities the extent to which the city for reasons of public policy has deferred making collections for meeting governmental costs ; or, in other words, the increase it has authorized or incurred in its total net indebtedness or the total indebtedness less as- sets specifically provided and available for meeting the same. A contrabalance, or the excess of revenue receipts over gov- ernmental costs, in like manner measures the extent to which the net indebtedness of the city has decreased during the year. Summary of revenue receipts and payments for expenses and interest. — A second summary of municipal receipts and pay- ments is provided for by inquiry 96. It is a comparative sum mary of the net revenue receipts from the public and net pay- ments to the public for expenses and interest. The excess of the former is to be recorded after R 96 e. It measures what may with propriety be called the annual increase in the proprietary interest of the citizens and taxpayers of the city in the prop- erties and public improvements of the city. The contra excess to be recorded after P 96 /, when occurring, as it occasionally, though very rarely, does, measures the extent to which the city when guided by wrong public policy allows itself to spend more I 14 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 16 I i for current costs of municipal maintenance than it receives as revenue contributions. Other definitions.— In the introduction to the special census report for the year 1910 of financial statistics of cities having a population of over 30,000, there is presented a condensed de- scription of different systems of accounting and of the bases of classification and nomenclature adopted by the Bureau of the Census. Clerks and special Agents engaged in the collec- tion of data for such statistics, or in office revision and tabula- tion thereof, should provide themselves with a copy of this re- port and should be thoroughly conversant with its definitions, classifications, and terminology, and also with its tables They should further make themselves thoroughly familiar with all similar reports issued subsequent to the one mentioned. GOVEBNMENT OF THE CITY. In this book of instructions and in the census reports of cities the term city corporation is applied only to the municipal corporation which bears the name of the city. The term gov- ernment of the dtp includes, besides the city corporation, all other corporations, organizations, commissions, boards, or other governmental bodies through which the citizens of a city exer- cise any privilege of local self-government. The various local governing bodies which make up the government of the city are referred to throughout this book of instructions as its divisions, DATA TO BE COLLECTED. In a city where the municipal activities are practically all administered by a government which has one executive head and a single set of financial offices, and in which the various departments of municipal activities are subject to one control or supervision, and all persons engaged therein receive their compensation through the same channel, the only data to be collected for the census statistics of cities are those which represent the transactions, properties, funds, and liabilities of the "city corporation," while in another city in which the administration of municipal functions is distributed among a number of more or less independent but correlated corpora- tions, commissions, boards, or associations the data to be col- lected are those which represent the transactions, properties. i funds, and liabilities of the municipal corporation which bears the name of the city and also of all its correltade bodies. SOURCES AND CHARACTER OF DATA. The data for the census statistics of municipal finance are derived from the books of account of the local governments for which these statistics are compiled. In some cities the only books of account are those of the treasurer; in others addi- tional accounts are kept by the comptroller or other officer exer- cising the duties of comptroller or auditor. In both classes of cities the cash on hand to be reported is that shown by the books of the treasurer or those of the comptroller in his account with the treasurer at the beginning and close of the year. In cities of the class first mentioned, not only the cash balance but all other data are to be taken from the books of the treasurer; in cities of the second class the transactions involving receipts, payments, and balances are to be taken from the books of the comptroller or auditor. (1) In a city with no comptroller or auditor or other officer issuing orders on the treasurer, and in which the books of the treasurer are records of cash receipts and payments, and all payments are made in money or by check upon some bank, there can be no outstanding warrants or orders. No effort should be made to reconcile the books of the treasurer with those of the bank. (2) In a city with a controlling officer whose accounts are records of cash receipts and of payments by warrants or orders, and whose warrants or orders must be delivered to the treasurer and paid in money or check on a bank on the day of their issue, and all claims against the city for a year must be paid by war- rant or order before the close of the year, the receipts, pay- ments, and balances to be reported are those shown on the books of the controlling officer; as in the city mentioned in (1). there are no warrants outstanding, and no attempt should be made to reconcile the treasurer's statement of cash with that of the fiscal depository. (3) In a city with a controlling officer whose accounts are records of cash receipts and of payments by warrants or orders, and in which all claims against the city must be presented and paid by warrant or order before the close of the year, but in I' 1 I i I 16 INSTRUCTI0JJ8 TO CLERKS AND SPECIAL AGENTS. which some of the warrants or orders are not paid on the day of issue, the report of payments should always represent the warrants or orders drawn by the comptroller during the year, plus the payments by the treasurer in the current year of war- rants drawn in preceding years. In such a city the report of re- ceipts should be of those shown on the books of the comptroller plus an amount equal to the total of outstanding warrants or orders drawn during the year but not paid before its close. The amount last mentioned should be shown on the schedule as a receipt from "outstanding warrants, orders, and audits." In reporting payments for outlays and expenses to be met by spe- cial assessments where "audit vouchers" or other negotiable papers are issued by any officer or other authorized party hi settlement of claims, treat such " audit vouchers " or papers as warrants, and proceed in all details of report as directed above in this paragraph. (4) In a city with a controlling officer, such as is mentioned in (3), but in which the books for a given year are held open for not to exceed 30 days after the close of the year to receive, audit, and pay the claims payable from the appropriation of the year, tha report of payments for the year should always repre- sent the warrants or orders drawn by the comptroller on account of the business of the year plus the payments of the treasurer in the current year of warrants drawn on account of the business of prior years. The payments taken from the comptroller's books should include those represented by his warrants drawn after the close of a given year on the account of that year, and should omit the warrants drawn at the beginning of the year on the account of the preceding year. In such a city the re- ceipts reported should be those shown by the books of the comptroller as for the account of the given year plus an amount equal to the total of comptroller's warrants for the year not paid at the close of the year, the latter amount being shown on the schedule as a receipt from outstanding warrants, orders, and audits. In reporting payments for outlays and expenses to be met from special assessments, follow the instructions given in the preceding paragraph. (5) In a city with a controlling officer such as is mentioned in (3) and (4), but in which the books are held open for more than 30 days for the reception and audit of claims arising from INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 17 the orders and other transactions of a given year, report as pay- ments of that year those represented by warrants issued dur- ing the year, and proceed in other respects as described above in (3). (6) In a city whose controlling officer keeps accounts with accrued revenues, expenses, interest, and outlays, and in which all claims against the city must be presented and audited before the close of the year, report as payments the following amounts as recorded in the books of the comptroller: (1) The audited bills and claims, including audited pay rolls, and (2) the inter- est accruing during the year. Amounts thus charged as ex- penses, accrued interest, or outlays, which are not paid before the end of the year, should be balanced by receipts after in- quiry K 97 d, and amounts of audited claims and accrued inter- est of the preceding year paid during the current year should be reported after inquiry P 97 d. The receipts reported should in all cases be the amounts of cash coming into the hands of the treasurer or his agents in collecting revenue. (7) In a city with a controlling officer and accounts kept as described in (6), and in which the books are held open as de- scribed in (4), report as payments for the year the claims audited, including pay rolls and accrued interest charged on account of the business of the year, and proceed in other re- spects as directed in (6), with the modification described under (4). (8) In a city with a controlling officer and accounts kept as described in (6), but in which the books are held open for more than 30 days for the reception and audit of claims arising from the orders and other transactions of a given year, report as payments of that year the claims and accrued interest audited during the year, and proceed in other respects as directed in (6). (9) In a city in which the city corporation or any of the divisions of the city government maintains an office of supplies under any designation by which supplies are purchased In quantities, such supplies being charged to departments, enter- prises, offices, and accounts, not at tha time of their purchase but at the time of the issuance of supplies to them upon requi- sition of the officer in charge, report as expenses and outlays the value of the supplies so charged. Further, these charges 42099°— 18 2 18 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. being transfers of materials or minor transfers are to be eliminated from the accounts of the supply office and repre- sented by eQual amounts reported after P 104 and R 104. If the amounts paid during the year for supplies exceed the amounts charged as expenses and outlays, report the excess as directed for P 101 ; but if the amounts charged during the year exceed the amounts paid for supplies, report the excess as directed for II 101. The foregoing rules are applicable not only to the city cor- poration but to all divisions and funds of the government of the city other than private trust funds or public trust funds for nonmuuicipal uses. All schedules should be accompanied by NOTES stating by which of the foregoing methods the books of the city are kept, and whether the amounts reported as receipts from any payments of outstanding warrants, orders, and audits are on account of instruments which bear one of these or some other designation. The local designation should always be stated. REPORT FOR GOVERNMENT OF THE CITY. In the preparation of census schedules, receipts and payments for municipal purposes are to be regarded as coming into and made from the common treasury, even though the financial ad- ministration be divided among several corporations, boards, or commissions having different treasurers and acting independ- ently. To assist in making the report of all the transactions and properties of the different municipal corporations, boards, and commissions on this basis, reports are first to be prepared on the proper schedules for each corporation, board, commission, or fund, and later these reports are to be combined on a single schedule arranged for the purpose in accordance with instruc- tions which follow. , FISCAL YEAR TO BE REPORTED. The data to be secured for the census reports concerning the city corporations and all other divisions, funds, and accounts of the government of the city are for fiscal years, shown as such in the local reports and records. The data to he thus secured for the census report of 1911 and called the census fiscal year 1911 are the transactions, balances, property, and indebtedness 'Ml INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 19 of the year which closed January SI, 1912, or the last city fiscal period which closed prior thereto. For the divisions and funds of a great majority of cities this rule will secure reports for a fiscal period which will most nearly coincide with the calendar year 1911. For some cities the report will be for six months each in the calendar years 1910 and 1911. Observe that for all divisions of the government of the city for which the city fiscal year ends June 30, the schedule to be prepared for the census fiscal year 1911 is for the period ending June 30, 1911. If when preparing a report of any division of the government of the city for the census fiscal year 1911 it is found that since the last census report a change has been made in the date of the close of the city fiscal year, prepare for such division, when- ever practicable, a report for a 12 months' period. But whether the report is prepared for a 12 months' or for a longer or shorter period, select the period for which the report is pre- pared in accordance with the foregoing instructions. Further, accompany the schedule with NOTES explaining the changes made in the city fiscal year and stating the difference, if any, between the report as prepared and that shown in the printed report or local records of the city. The same general instructions should be observed in select- ing the data showing the financial transactions of a city corpora- tion and correlated divisions for census reports for years suc- ceeding the census fiscal year of 1911. SCHEDULES. Twelve schedules have been prepared for use in collecting the data for municipal finance statistics, and are designated G 20, G 21, G 22, G 23, G 24, G 25, G 26, G 27, G 28, G 34, G 35, and G 36. Upon these schedules are to be reported in detail all cash on hand at the beginning and close of the year, all financial transactions during the year, all indebtedness at the close of the yenr. and certain other specific financial information. In this book of instructions a reference to an inquiry of pay- ments is frequently indicated by using the letter P before the number of the inquiry, and a reference to an inquiry of receipts, by using the letter R before the number of the inquiry. iMi '. \'- Mffliii'liill I i 20 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. PBIMABY SCHEDULES FOB CITY COBPOBATION. Schedule G 20. — The principal schedule to be prepared for the city corporation is that of its financial transactions. The blank form to be used for this purpose is that designated as G 20. On this form are to be reported all balances, financial transac- tions, and accounting debits and credits shown in the printed reports of the city corporation, except those of the funds to be reported on schedules G 23, G 24, G 25, and G 26. The schedule G 20, prepared for the city corporation, should be marked "Primary." If the aggregate payments, receipts and accounting debits and credits, or the amounts of cash on hand at the beginning and close of the year, as shown on the books of the city corporation, differ from those given on primary schedule G 20, NOTES for such schedule should explain the difference by stating in detail (1) the amounts shown on the books of the city corporation which are not included on primary schedule G 20, but on primary schedule G 23, G 24, G 25, or O 26; (2) the amounts of any payments or receipts, accounting credits, or debits, included on primary schedule G 20, but not shown on the books or in the printed report of the city corpora- tion. Failure to ol)serve the foregoing instrtiction will count seriously against the agenVs record for accuracy. Sinking fund schedules. — If the city corporation provides, either through a sinking fund commission or board, or its gen- eral treasury — one or both — funds to be set aside and specifi- cally devoted to sinking fund purposes (see definition of funds, sinking fund and sinking fund accounts, and special instruc- tions for schedule G 23, pages 150 to 152 of Uiis book), the assets and transactions of the fund should be shown on sched- ule G 23, to be marked " Primary." If the city corporation has a number of different sinking funds, a NOTE upon the accompanying primary sinking fund schedule should give the local designation of such funds. Sepa- rate schedules for all of these different funds may be prepared if they will facilitate the completion of the field work or add to the accuracy of the schedule, otherwise such additional sched- ules should not he prepared. When prepared, they should in all cases be marked " Exhibits included in primary sinking fund schedule." If some or all of the sinking funds of the city cor- INSTRIICTIONS TO CLERKS AND SPECIAL AGENTS. 21 poration are in charge of a commission independent of the gen- eral control of the city corporation, that fact should be fully stated in NOTES, and the official title of the body controlling the sinking fund should be set forth therein. Investment fund schedules. — If the books of the city corpora- tion disclose the existence of property or investments such as are included in the census definition of an investment fund (page 152 of this book), a special report of the same should be made upon schedule G 24, the schedule being designated "Pri- mary." Explanatoiy NOTES and accompanying exhibits should be prepared for this schedule substantially as set forth for the sinking fund schedule. Investments not a fund. — If a city has an investment of a character that can not properly be spoken of as a " fund," pre- pare a separate report of the same on a schedule G 24 and m£!rk it "Investment not a fund." Public trust fund schedules. — In like manner, if there should be any public trust funds, prepare on schedule G 25 marked ''Primary" all needed NOTES and exhibits as for sinking funds. (See definition of public trust funds, and special in- structions for preparing schedule G 25, on pages 152 to 155 of this book.) In the case of cities having a great number of public trust funds of the same class, such as those for the care of lots and graves in cemeteries, etc., there is no need of preparing a separate schedule for each fund; one for each class of such funds will be sufl3cient, designating on the first page of the schedule the number of each class of funds included. The trust funds for nonmunicipal uses should, however, te separately reported from public trust funds for municipal uses. Schedules for private trust funds and accounts. — Reports of private trust funds made on schedule G 26, and those of private trust accounts on G 27, prepared in accordance with special instructions given on pages 163 to 166 of this i»ook, should, if for funds or accounts of the city corporation, be prepared in accordance with the foregoing instructions for sinking funds and sinking fund exhibits. Debt schedules. — An exhibit of the outstanding Indebtedness incurred by the city corporation should be prepared on schedule G 22, which should be marked " Primary." f !i IP, * f 22 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. Assessed valuations, etc. — Prepare for the city corporation on schedule G 28 all information called for by that schedule relat- ing to the assessed valuation, tax levies, etc., and mark the schedule so prepared " Primary." Special school schedules. — In addition to the data to be pre- pared on schedules G 20 to G 28 relating to schools, prepare a special report of their financial transactions on schedule G 34 and their physical equipment on G 36, observing the instruc- tions printed on those schedules and in this book of instruc- tions. Before beginning the preparation of G 1*0 or G 34, ob- serve the different ways of reporting the expenses on the two schedules that are called for by these instructions. Miscellaneous information schedule. — In addition to the finance schedules above described, agents are instructed to fill out schedule G 35. The information to be reported on this schedule being more or less confidential in its character, the schedule itself is not to be submitted for the signature of any city official or copies thereof shown to them. PBIMABY SCHEDULES FOR MINOE DIVISIONS OF THE GOVERNMENT OF THE CITY. In cities in which the administrafion of municipal functions Is conducted, not by a single government designated above as " city corporation," but by a number of more or less independ- ent and correlated divisions of government, schedules should be prepared for all these divisions, exhibiting the general financial transactions and balances of such divisions and of their sinking, investment, public trust and private trust funds, and private trust accounts, as are given in the published reports or re- corded in the books of such divisions and their funds and accounts. The general principles governing the preparation of schedules G 20, G 21, G 22, G 23, G 24, G 25, G 26, G 27, G 28, G 34 and G 36, for any independent division such as schools, T»arks, etc., are the same as above set forth for the city corporation. All sched- ules for the transactions, balances, debt, valuations, etc., of each division should plainly set forth the division of government for which they are prepared, and care should be taken in all ^ases to give in NOTES the legal designation of any board, com- 1 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 23 mission, or fund reported. NOTES and exhibits to be prepared should in every place partake of the general character above set forth in the instructions relating to primary schedules for city corporations. General financial transactions and balances of these independent divisions of the municipal government may be prepared on schedule G 20 or G 21, as may be more con- venient. The form G 21 is, however, generally preferred by reason of its small size. Whenever an item is entered on schedule G 21, insert in the bracketed spaces provided therefor the number of the inquiry and the title of the column on G 20 in which the information would have been entered had that schedule been used. In like manner insert upon the several lines of the other schedules for the funds and accounts the number of the inquiries on schedule G 20, on which are reported items identical in character with those found on such lines. Divisions with greater property values than city. — If the as- sessed valuation of any of the civil divisions for which reporta are to be prepared exceeds that of the city corporation by 10 per cent, on the basis of any valuation common to both, pre- pare two sets of schedules. The first set, to be marked " Pri- mary," should present the complete exhibit of the total trans- actions, balances, debt, funds, assessed valuation, etc., of the independent divisions of government. Observe that the valua- tion for the subdivisions, other than the city corporation, to be used as directed above, is the one established by the assessment made at the same time as that of the city valuation used in the computation, or the assessment made the nearest in time thereto, rather than the one made in establishing the revenues of the said division for the fiscal year used in its schedule. In ac- companying NOTES give the percentage which the assessed val- uation of the city corporation constitutes of the assessed valua- tion of the minor civil division on the hasis of any valuation common to hoth. The second set of schedules, ichich are to he consolidated and should be so marked, should contain such per- centage of cash balances, payments, receipts, debt, etc., as the assessed valuation of the city corporation is of that of the minor civil division on the basis of any valuation common to both. (See instructions for preparation of schedules to be marked ** County for consolidation," pages 25 and 26. 24 IKSTRUCTIO^^S TO CLERKS AND SPECIAL AGENTS. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 25 Schools under county government.— When the schools within a given city are under the county government and not under that of the city corporation or any independent school district, secure on a schedule G 21 a separate statement of the county payments for the county expenses and outlays within the city territory for school purposes. On the receipt side of this sched- ule report (1) any receipts from minor sales or tuition, etc., that are shown on the county records as from city schools; (2) the proceeds of any special taxes levied within the city limits for city school purposes; (3) any gifts received for city schools; and (4) an amount sufficient to balance the payments as a receipt from tbe county as a subvention for schools. Use this schedule in the preparation of consolidated G 20. Accom- panying NOTES should state, if the information is available, whether in (4) are included any bond issues by the county to procure the money to erect school houses. The schedule should not include any statement of cash balances at the beginning and close of the year. Institutional service schedules.— When the inmates of a public charitable or penal institution perform services of any material value on the streets, either in the construction of pavements, in the repair or replacing of such pavements, or in the general maintenance of the highways, or in the care of parks, and the city takes no account of the same in the books of the auditor or comptroller, prepare a supplemental schedule G 21, on which the value of the services rendered are reported as for " service transfers " on the proper line for inquiries 44 lo 52, or 71 of payments, and these payments are balanced by receipts on the proi)er lines for the institution whose inmates performed the given service. This schedule should be marked " Institntloual service schedule," and be accompanied by NOTES explanatory of the entries on the schedule. Use this schedule in the prepa- ration of consolidated G 20. Incomplete transfer schedule.— If, for any city, the records of mutual transfers between two divisions, departments, or funds having the same fiscal year are not identical, prepare a supplemental schedule, G 21, to be marked " Incomplete trans- fers," with the names of the divisions, funds, etc., issuing and to receive the transfer. On the appropriate side of this sched- ule repoi-t an amount equal to the difference in the transfers reported in the two departments during the year. This amount should be entered upon the schedule as " Cash in transit." This schedule should be consolidated with G 20, and the cash re- ported after P 108 or R 108. Cities with population of over 300,000. — In cities having a population of over 300,000. which are not coextensive in ter- ritory with the county in which located, prepare three supple- mental schedules G 20. The first, to be marked "Primary county," is to furnish a basis for the third, and should not be used in consolidation. In the preparation of this schedule omit all receipts, payments, and balances of the general property taxes and other revenues for other civil divisions, such as those for the various divisions of the government of the city and for the state, and those to be reported on schedules G 22 to G 28. In other respects, proceed as directed for the preparation of pri- mary schedule G 20 for the city corporation, observing, however, that the general property taxes collected by the county for itself should be reported after R 1 6, and poll taxes similarly collected, after R 3 6; while special property and business taxes collected for county purposes should be reported on the lines for R 2, after descriptive titles. This schedule should carry a notation giving the assessed valuation of the county and of the city, and of the ratio of assessment to true valuation in both cases. When the county assessment is on a different basis from that of the city, compute the valuation of the county on the basis of the city assessment and give that on the schedule marked " Computed valuations of county on basis of city assess- ment." Further observe Instructions already given with ref- erence to the county valuations to be used in the computations above directed. Prepare a second schedule, G 20, to be marked "County as agent." On this schedule include the taxes and other revenues collected by the county as agent for other civil divisions. On this schedule report the general property taxes collected for the city after Rio, and those collected for other divisions of the city government after R 1 c. The other revenues collected by the county for the various divisions of the city government should be reported on the lines provided for reporting the given revenues, and should be accompanied with NOTES specifically stating the amounts of each class of revenue for each division ^— '- - I^^^n^g^l ll 24 IKSTRUCTIOi^S TO CLERKS AND SPECIAL AGENTS. Schools under county government.- When the schools within a given city are under the county government and not under that of the city corporation or any independent school district secure on a schedule G 21 a separate statement of the county payments for the county expenses and outlays within the city territory for school purposes. On the receipt side of this sched- ule report (1) any receipts from minor sales or tuition etc that are shown on the county records as from city schools! (2) the proceeds of any special taxes levied within the city limits for city school purposes; (3) any gifts received for city schools; and (4) an amount sufficient to balance the payments as a receipt from the county as a subvention for schools. Use this schedule in the preparation of consolidated G 20. Accom- panying NOTES should state, if the information is available whether in (4) are included any bond issues by the county to procure the money to erect schoolhouses. The schedule should not include any statement of cash balances at the beginning and close of the year. Institutional service schedules.— When the inmates of a public charitable or penal institution perform services of any material value on the streets, either in the construction of pavements in the repair or replacing of such pavements, or in the general maintenance of the highways, or in the care of parks, and the city takes no account of the same in the books of the auditor or comptroller, prepare a supplemental schedule G 21, on which the value of the services rendered are reported as for "service transfers " on the proper line for inquiries 44 to 52, or 71 of payments, and these payments are balanced by receipts on the proper lines for the institution whose Inmates performed the given service. This schedule should be marked " Institutional senlce schedule," and be accompanied by NOTES explanato^ of the entries on the schedule. Use this schedule in the Drena ration of consolidated G 20. f t^ Incomplete transfer schedule.— If, for any city, the records of mutual transfers between two divisions, departments or funds having the same fiscal year are not identical, prepare a supplemental schedule, G 21, to be marked " Incomplete trans- fers," with the names of the divisions, funds, etc., issuing and to receive the transfer. On the appropriate side of this sched ule report an amount equal to the difference in the transfers INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 25 reported in the two departments during the year. This amount should be entered upon the schedule as " Cash In transit." This schedule should be consolidated with G 20, and the cash re- ported after P 108 or R 108. Cities with population of over 300,000.— In cities having a population of over 300,000, which are not coextensive In ter- ritory with the county in which located, prepare three supple- mental schedules G 20. The first, to be marked "Primary county," Is to furnish a basis for the third, and should not be used in consolidation. In the preparation of this schedule omit all receipts, payments, and balances of the general property taxes and other revenues for other civil divisions, such as those for the various divisions of the government of the city and for the state, and those to be reported on schedules G 22 to G 28. In other respects, proceed as directed for the preparation of pri- mary schedule G 20 for the city corporation, observing, however, that the general property taxes collected by the county for itself should be reported after R 1 6, and poll taxes similarly collected, after R 3 h; while special property and business taxes collected for county purposes should be reported on the lines for R 2, after descriptive titles. This schedule should carry a notation giving the assessed valuation of the county and of the city, and of the ratio of assessment to true valuation In both cases. When the county assessment Is on a different basis from that of the city, compute the valuation of the county on the basis of the city assessment and give that on the schedule marked " Computed valuations of county on basis of city assess- ment." Further observe Instructions already given with ref- erence to the county valuations to be used in the computations above directed. Prepare a second schedule, G 20, to be marked " County as agent." On this schedule Include the taxes and other revenues collected by the county as agent for other civil divisions. On this schedule report the general property taxes collected for the city after R 1 a, and those collected for other divisions of the city government after R 1 c. The other revenues collected by the county for the various divisions of the city government should be reported on the lines provided for reporting the given revenues, and should be accompanied with NOTES specifically stating the amounts of each class of revenue for each divlsioD ""*!■ 26 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. of the government of the city. Revenues collected for the state should be reported after R 98, and their payment after P 98, as set forth in the instructions for those inquiries. Amounts of revenue collected for the divisions of the city government should be reported after P 105, and the cash bal- ances at the beginning and close of the year after R and P 108, as per instructions for those inquiries. Observe in this con- nection that the revenues collected by the county for the divi- sions of the government of the city, when reported on the pri- mary schedule G 20, or G 21, for the divisions of the city government, should be reported after R 105, with notations as directed in the instructions for that inquiry. Marlv the third county schedule G 20, " County for consolida- tion." Include on this schedule such percentage of the receipts, payments, and balances of the primary county schedule as the assessed valuation of the city is to that of the county, or as that percentage is ascertained to be after consideration is taken of any difference in the basis of assessments of the county and city corporation. Use this schedule and the schedule marked " County as agent " in the preparation of the consolidated city schedule. The rules given above for preparing " primary county " schedule G 20 should be employed in the preparation of all "primary county" and "county for consolidation" schedules, including those for sinking, investment, and public and private trust funds. CONSOLIDATED FINANCIAL SCHEDULES. Consolidated fund schedules. — ^A consolidated schedule for all sinking funds must be prepared. This should give for each in- quiry the aggregate of all traiTsactions and cash balances shown on the sinking fund schedules for the separate funds. If the only sinking funds are those of the city corporation, there will be no need of preparing a consolidated sinking fund schedule in addition to the one marked "Primary." That schedule, in- stead of bearing the designation last mentioned, should be given the name " Primary and consolidated." The method of preparing and designating the consolidated in- vestment fund schedule and the consolidated schedule for pub- lic trust funds for municipal uses and for nonmunicipal uses is identical with that outlined above for the sinking fund schedule. 1 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 27 It should be noted, however, that there can &e no transfer^ within the censua definition of that term, between a private trust fund or a public trust fund for nonmunicipal uses and the city corporation or any of its divisions or funds. Consolidated schedule G 20. — For the consolidated report of the government of the city always use schedule G 20. With certain exceptions noted in the instructions for inquiry 100, the entries on the lines of this schedule must always be tha sum of the corresponding entries on all the primary schedules, includ- ing those for the city corporation and for the other divisions and funds of the government of the city. The consolidated debt schedule G 22 in like manner should be, for all classes of mu- nicipal debt obligations, the aggregate of the corresponding amounts reported on the primary schedules G 22 for the city corporation and independent divisions. The same general rule applies to the preparation of the consolidated schedule G 28, with modifications set forth in the instructions for that sched- ule, as shown on pages 166 to 172. GENEKAL BULES. The most important instructions are often overlooked or dis- regarded by agents in the field. This action on their part re- sults in an immense amount of needless labor in checking and correcting their work in the ofl5ce at Washington. Attention is therefore called to the necessity of observing the following general rules: I. In reporting payments and receipts, note the classification made on the schedules of the previous year, and where you change such classification call attention to the fact in accom- panying NOTES. This instruction is particularly to be ob- served in regard to the special property and business taxes, licenses, public service privileges, minor privileges, etc. Any extraordinary increase or decrease in a receipt or payment over the corresponding one of the preceding year should also be explained in NOTES. Failure to observe the foregoing instruc- tion will count seriously against the agent's record for accuracy. II. Prepare all explanatory NOTES called for by instruc- tions. Definiteness and fullness of notes are prime requisites of good schedules, and the standing of the clerks will be judged by these notes as much as by any other single factor. 28 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. IIL Prepare all exhibits for which blanks are arranged on the several schedules or which are called for by the instructions. IV. Make the cash balances and debt agree in every detail with preceding reports, or secure all facts needed to correct aud explain those of preceding years, and do not leave a city until you have secured this information, which is to be forwarded in the NOTES for your schedules. Failure to observe these require- ments may necessitate your return to the city at your own ex- pense and on your oicn time to secure the needed information. V. For each city agents are required to secure and transmit to this office copies of the printed reports of the general city corporation and all divisions of the government of the city for which such reports are issued. In case the report for any divi- sion or board is not yet in print, the agent must so state in his NOTES and arrange with the proper official to have such re- port mailed to this office as soon as a printed copy is available. In such case he should also secure and forward a copy of the last printed report, unless he has positive information that the office already possesses such report. If for any city, depart- ment, or division no printed report is issued, state such fact in a NOTE. VI. As far as possible, place all NOTES relating to schedule G 21 and other supplementary schedules on the first page of such schedules and not upon the note or work sheets. VII. Prepare your work sheets in a neat and orderly man- ner, as directed by the instructions therefor. ' ■>> GENERAL INSTRUCTIONS FOR SCHEDULE Q 20. Introduction. — The following instructions with reference to schedule G 20 apply, except as specifically stated, to all reports to be prepared on that form, including those for the city corpo- ration and the several other divisions of the government of the city. In a general way, also, these instructions should be ob- served in preparing the other schedules to be consolidated with primary G 20, and in indicating the numbers of the inquiries of G 20 with which amounts reported on these schedules must be consolidated on the completed schedule for the government of the city. In no two cities are the governmental organizations identical, and as a result nearly every city will present some feature of organization that is not in perfect harmony with the census classification of functions, offices, and accounts given on the schedule. Where a city gives to one of its principal offices or accounts a title or designation other than the one printed on the schedule, assign the receipts and payments of such office or account to one mentioned on the schedule which most nearly coincides therewith, changing the title printed on the schedule to that used by the city. When a minor office or account can not be identified with any of those mentioned on the schedule, nor the payments by or for it distributed definitely among the offices and accounts of the schedule, report its receipts and pay- ments nnd its descriptive title on one of the blank lines after that one of the miscellaneous offices or accounts to which it is most closely related. All amounts so reported should be accom- panied by detailed NOTES whenever the descriptive title writ- ten as directed is not fully explanatory of the source of the receipt and object of payment. In compiling schedule G 20 for cities where the warrants of the controlling officer are taken as the basis of payments, do (29) i 30 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. ^1 '■ not enter as payments of exi^enses, outlays, etc., any warrants drawn by the controlling oUieer in favor of any city adminis- trative fund from which are met the ordinary costs of a speci- fied class, as those for salaries and wnges, etc. Such warrant payments are to be treated as major and minor transfers. Amounts carried to "pay roll tailings" and similar accounts or funds, or to "contract retention" accounts or funds, are, however, to be treated as payments for expenses and outlays, as well as shown as receipts of private trust funds or accounts. Segregation of minor expenses.— Some agents in the past have devoted an unreasonable amount of time to analyzing unimpor- tant miscellaneous or "undistributed" items and distributing them to various inquiries without adding to the general accu- racy or comparability of their report. Good judgment should be exercised in determining the advisability of making any given segregation, and loork should he avoided that will not appreciably add to the comparability of the report of one city with that of another; but segregation must he made in all cases where the failure to distribute will affect cornparahUity. Inquiry numbers.— The principal inquiries of schedule G 20 for reporting receipts and payments are given identical num- bers, and inquiry numbers 1 to 12 are provided for receipts that have no corresponding payments ; inquiries P 92, 93, and 95 are provided for payments for which there are no corresponding receipts. Net revenue receipts and net payments of governmental costs.— In reporting "receipts from revenue" and "payments of governmental costs" on schedule G 20, report all amounts net, or free from (1) receipts and payments in correction of error; (2) receipts and payments in error; (3) receipts of accrued interest on original issues or sales of city debt obliga- tions, and payments of interest on city debt balancing such re- ceipts of accrued interest; (4) payments for accrued interest on investments purchased by the sinking, investment, and pub- lic trust funds for municipal uses, and receipts of interest on such investments balancing such payments for accrued inter- est; (5) amounts credited to outlay accounts which are offsets to payments of outlays; and (6) payments for outlays offset by receipts or credits in outlay accounts. ( INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 31 Before reporting payments or receipts after inquiries 1 to 95, ascertain if the city has during the year received or paid any amounts such as those described above under (1) to (6), and report amounts referred to in (1) after inquiry 102 a; those mentioned in (2) after inquiry 102 b; those mentioned in (3) after inquiry 102 c; those referred to in (4) after inquiry 102 d; those described in (5) after R 103; and those referred to in (6) after P 103. (See also instructions for inquiries 102 and 103, pages 134 to 136.) The terms "net revenue receipts" and "net payments of governmental costs," whose use is involved in the foregoing in- structions, should not be confounded with the terms net revenue receipts from public, or net payments to public of governmental costs, which are the net receipts and payments here referred to less receipts and payments included therein which are from and to the divisions and funds of the government of the city. PAYMENTS FOR EXPENSES OF MUNICIPAL SERVICE ENTERPRISES. Municipal service enterprises, or city departments organized and operated mainly, if not exclusively, for providing the various offices and enterprises of the city with such utilities as electric lights, or for constructing and repairing pavements by asphalt plants, or for rendering services for different depart- ments, like stables, blacksmith shops, and storage yards, are establishments that correspond to what the commercial world generally calls " central " or " incidental operating plants." Their expenses should all be distributed and recorded among those of the departments or offices which they serve or to the accounts which record the cost of the functional activities which they perform. The greater importance of municipal service enterprises than of such central or incidental operating plants as the city stable, storage yards, or supply offices, justifies a special report of the payments to the public and transfer payments recorded in the accounts of these enterprises and of the distribution of these expenses to the departments and accounts to be reported after P 13 to P 91. That special report is to be made in Exhibit C. Before beginning the preparation of schedule G 20 the agent should ascertain whether the city operates any of these municipal service enterprises, and secure ^^-.^ / I ■i'', 13 to 91. (See als^sp^^iaT ZrlT'^'l'' ""^^ "' '"«•"'"» 140 and 141.) instructions for Exhibit C, pages BECEIPTS FKOM KEVENUES. Hecelpts from revenuesi iir,» f„ i, provided therefor and numbertd l to'si'T**'- """' '"^"'^'^^ special assessments, licenses nprm-, « ^^^'P'^ from taxes, privileges, rents, in errssl^^n^ ^ ^°''' """"''''' ««="««'«- tions are to be report^ 'atCt; Z'T '"''' """ ""^■ several inquiries after E 1 to 11 Ai. .k^ '^^ '^"'"'"S of the to be reported in first four column, ««! '^^^""^ '*'*'P'« "« receipts to be there renorted ,„Th ff '°^'""''" ^^ to 91. The tor services, rents 0^1, pr:per:v ?' '" '"' '■'°'' "'"'''' sources. In reporting amomfr^r^' • "*"■ ^'^^ ""-J other mind the deflnltl„nrand~ „ L't^uct""'" ' '° '' '^'^^ '» *nd the special instructionrwhTch "How °' "''^"""^^ ^''"^ ohariLtr :e'rTi^:: .-%::.r:,r--^" ^"'^ ^^'-^ ■•'- -<> satlon for services of a cler ca orTtr ' '"^"''^^ '''^ ^"-"P^"- tie municipality. Be careful howe^ tor;," ""f"™^ "^ ceipts from charges" to h» ',^'^'' '<> distinguish the "re- to be reported as^-Ua^a s'^ mZ^-lfrK^r T ^^ structions for that inqniry m^e ,oV * * *' ^^«« ">- Charges to be reported afte^ R 13 ?„ i ^""T """ ""''''''P'^ ''-o" etc., furnished to private parties Th ^""^ ^'''' '"''''^ P'^^^. reported, even though the 'oc^i ^uZT"'"''' "« '» ''^ ^ ^' receipts from sales/' authorities record them as Bents of real property.-ln column "rents of r^i report all amounts received as rentA ., Property" tiie use Of lands or roZ in bui dings^utili/e^"''"""''" '"' departmental purposes, whether o not the enhl of'""."^ '"' erty is associated with the issue of a license or /h * """^ some exclusive privilege on the land or nTe bul di„rv "' however, that similar receiots for th„ . f"^, ""'Iding. Note, lieges thereon are tc be reDoH^, f "' "'^"^^''•^^ "■• P«^- -inor privileges after RT a or ftand reiTf """"^ '''''"' °- as the investments of funds for' r,ni^, ■"■""^"^ "^'^ Wise are to be reiKirted Zts:rZ7Z\^Tr. "' •'"'^'■ rentals to be reported after R 8 and r:«er\%3r9T frT V f INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 33 those for the use of "miscellaneous real property," the ex- penses for which are to be reported after P 92. Among the receipts as rents for " miscellaneous real property " are those for the use of lands and buildings purchased for schools, parks, and other departments, but which have not yet been utilized for the purposes for which acquired ; and also all rentals of build- ings once used for municipal purposes but now utilized as rental property. (See, also, instructions for R 8 d, page 59, and P 92, page 127.) In reporting receipts after R 13 to 91 in the column " rents," as above directed, observe that all receipts from rent of rooms In the general government building should be reported after R 20, even though credited in the appropriation accounts to in- dividual departments; observe, also, that receipts from rents of buildings used exclusively by departments, enterprises, etc., should be classified substantially the same as directed for pay- ments for "rent" under P 20 h. (See instructions mentioned, page 75.) Minor sales. — In the column " minor sales " report the receipts from the minor sales of scrap or of materials obtained in the operation of the municipal functions other than in the construc- tion or acquisition of property or public improvements and credited by cities to outlay account. The sales credited to out- lay account should be reported after R 103 a, for which see in- structions, page 135. When uncertain about the proper place for reporting sales, read carefully the instructions for reporting payments for outlays and for replacements and betterments, page 37, and if still in doubt report the sales as " minor sales." Other sources. — All amounts reported in column "other sources," after inquiries 13 to 79, should be accompanied with NOTES explanatory of their character. Total receipts. — The amount to be reported on each line In the column " total receipts " is the sum of the amounts on the same line in the six other columns for receipts. Service transfer receipts. — Note that a co'.umn is provided for reporting service transfer receipts. Unlike the corresponding column of payments, this is merely an exhibit, and the amounts shown as such are all included in the first five columns. Great care should be exercised in preparing the figures for this column. (See, also, instructions for preparing work sheet E.) 42099°— 18 3 1^ -11:^3 1 mmm 34 INSTRUCTIONS TO CLEBKS AND SPECIAL AGENTS. PAYMENTS OF EXPENSES AND OUTLAYS. Inquiries P 13 to 94 are provided for reporting payments for expenses and outlays. Payments for expenses are to be reported In the columns " service transfers," " salaries and wages," " mis- cellaneous," and "total expenses." All payments for outlays are to be reported in the single column provided therefor, and the analysis of such payments presented in Exhibit A. (See instructions therefor, page 138.) All payments of expenses and outlays should be exclusive of payments in error, and payments for outlays should be further exclusive of payments balanced by receipts on outlay accounts, as already set forth on page 37. Service transfers.— The only service transfers to be included in the reports of payments for expenses and outlays are (1) payments by the departments, offices, and funds, and for the accounts included in Divisions I to IX and XI of schedule G 20 to the enterprises included in Division X for water, light, and kindred utilities furnished; (2) payments by the enterprises included in Division X, or in Exhibit C, to one another for utilities and services rendered by one to another; (3) payments by these enterprises to the departments and offices included in Divisions I to IX for services rendered by said departments, etc.; (4) such payments by one department or office, or for one account to another, as are described in the instructions for R 54 to R 63, and for R 69, R 70, and R 71, on pages 106 to 110 and 112 to IIG of the Book of Instructions; (5) rent of invest- ment properties to the various departments, enterprises, etc.; (6) Interest charged by the cities on outlay account, and (7) inter- est, depreciation, and taxes charged as expenses of public service and municipal service enterprises. Service transfer payments by one department, office, or ac- count to another of the same division of the government of the city, except as stated in (4) above, should be eliminated from the pnyments for expenses and for outlays, but tlieir aggrei;ate amount should be reported after P 104 and balanced by receipts after R 104, "Minor transfer payments and receipts." In eliminating the service transfers mentioned it should be under- stood that payments for services rendered are always to be reported as expenses of the departments, offices, or accounts receiving the benefit of the services, and should be eliminated as / INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 35 4 receipts of the department, office, or account rendering the service. The service transfers mentioned in the last paragraph between the departments, offices, and accounts of the same division of the government of the city must not be confounded with the payments by one division of the city to another for such services as the county performs for the city corporation and other divi- sions of the government of the city in extending tax rolls, col- lecting taxes, etc. All payments of this chara-ler should be reported as general transfer payments on the scaedule of the division of the city making the payments, and as general trans- fer receipts on the schedule of the division performing the service and receiving compensation therefor. This rule applies when reporting payments by school districts, or park boards, etc., to the city corporation for special assessments or charges for street pavement, sewers, street sprinkling, etc. (See, also, instructions for "special assessments levied against city divi- sions," page 52.) Service transfers in Exhibit A.— All service transfer payments on account of outlays are to be reported separately in Exhibit A. (For instructions relating to this exhibit, see page 138.) y Special report of service transfers.— Information as to all service transfers shown on the schedule should also be given on work sheet C substantially as is called for by the instruc- tions therefor. General transfers of materials. — All transfer payments for materials between departments, offices, accounts, and enter- prises. Divisions I to XI, inclusive, and Exhibit C being minor general transfers, are always to be eliminated from the ac- counts of the authority making the transfers, and are to be reported as payments of the department, office, or enterprise to which transferred. Expense payments for salaries and wages. — In the column "salaries and wages," report after P 13 to 29 all payments for salaries and wages made by the offices and departments there enumerated to the officers and other employees who are carried on the permanent or temporary rolls while engaged in any work other than that which can properly be charged to outlays. Observe, however, that payments for "teaming," or the services of a teamster with his animals, vehicles, or other I 36 IKSTRDCTIONS TO CLERKS AND SPECIAL AGENTS, equipment are not to be reported in column "salaries and wages," but in " miscellaneous." Expense payments of salaries iind wages by any departments, offices, accounts, or enterprises mentioned after P 30 to 93, if not shown separately or recorded in such manner as to permit accurate statement without extra labor, should be included in column "total expenses." The attention of city authorities should, however, be called to the desirability of supplying this information in future years. When on a given line "salaries and wages" are unreported in the column with that title, make no report on such line in column " miscellaneous." Under such circumstances the report which is left in the column " service transfers " will be in the nature of an exhibit. Outlay payments for salaries and wages. — In reporting outlay payments for salaries and wages in Exhibit A, follow the instructions above stated concerning expense payments for salaries and wages. Miscellaneous. — In the column "miscellaneous" report all payments for expenses of operation and maintenance not prop- erly assignable to "service transfers" and "salaries and wages," Observe, however, instructions for reporting expanse when no report is made for "salaries and wages" in column with that designation. Among the payments to be included in the column " miscellaneous " are those for " teaming," or the service of a teamster and his animals and other equipment, and materials for repairs and payments for personal services of in- dividuals not carried on the pay rolls of the city, as those for services of witnesses, jurymen, etc. Total expenses. — The amount to be reported on each line in the column " total expenses " is the sum of the amounts on the same line in the three other columns for expenses. Payments for outlays. — In the column " for outlays " is to be reported the aggi-egate of all payments for the purchase and im- provement of land, the erection of new buildings, the installa- tion and extension of water supply systems, electric light sys- tems, and other enterprises, the purchase of additional appara- •'.us and horses for the fire department, purchases to increase the collections of libraries, museums, and art galleries, and all other acquisitions which add to the number and value of the permanent possessions of the city, less payments for out- INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 37 y lays with offsetting receipts. (See pages 135 and 13G.) No pay- ments, however, for repairs required from time to time for the maintenance of the buildings and equipment of a munici- pality, nor payments for equipment to replace articles lost, de- stroyed, or worn out should be included under this head. In preparing schedules observe the following distinction be- tween "repairs," which are always to be included among ex- penses, and "renewals" and "replacements," which are some- times to be included among expenses and sometimes among outlays. Every building, public improvement, machine, or equipment has a certain expected life and an expected value at the end of each year of its life. When an expenditure is made for or on any such building, public improvement, machine, or equipment which has for its object to put the same in a condi- tion as good as it was expected, at the time of construction, it would be at that stage of its existence, such expenditure is a repair; when extensive changes are made in buildings and pub- lic improvements, or new machines or equipments are substi- tuted for old ones, with a view to making the machines, build- ings, or equipment as good as or better than they were at the beginning, such changes or substitutions are to be classed as ^ replacements or betterments. Payments for such replacements or betterments should be reported as expenses in so far as the value of the property as reconstructed does not exceed the origi- nal cost of the property displaced, or that cost less any depre- ciation that has been charged as expense; but in so far as the value exceeds the amount above mentioned the payments should be treated as outlays. In preparing schedules observe the fore- going general rule, no matter how the replacement or better- ment is financed, whether from revenue, bond issue, or special assessment, provided there are no offsetting receipts, which, if existing must be deducted from the aggregate and reported after inquiry P 103. Costs of local improvements to be rei)orted under " outlays " include those for opening, extending, grading, and paving streets, and for providing them with sidewalks, curbing, etc., and for constructing sewers and similar improvements. The costs of replacing local improvements or resurfacing street pavements which have been worn out or destroyed should be included as expenses or outlays, subject to the conditions stated above 38 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. Tlie costs of minor repairs required from time to time should be reported in the appropriate columns under " expenses." All payments reported in the column " for outlays " should be re- ported in detail in Exhibit A. (See, also, special instructions for this exhibit, page 135.) When service transfers are included on the city books with outlays, follow the general rules for such transfers given under ** expenses," and be careful in all cases so to treat them that the entire costs of public improvements are reported. Any payments for outlays made or to be made by special asssessment bonds or general bonds should be specially re- ported in Exhibit B. Report in the same exhibit similar pay- ments for resurfacing pavements, and other replacements made from special assessment or general bonds. When a department, as a zoological garden, is buying and selling animals, or the fire or other department is selling old horses or equipment and replacing them with new ones, and no material change is made in the number of animals or pieces of equipment, or in the general character of the property possessed, report all payments for new animals, apparatus, and equipment as expenses ; and all receipts from sales, in the column provided therefor after inquiries 13 to 91. When the animals or equipment purchased as above set forth to replace old ones are of a value materially greater than the replaced ever were, charge as outlay the excess of the new over the original value of the old ; and as expense, the original value of the animals or equipment displaced. At the same time credit receipts from sales to revenue and report the same in the appropriate lines of R 13 to 91. In case, however, the city keeps a depreciation account with any or all of its public properties, and charges such deprecia- tion in the value of animals and equipment as expenses, and such expenses are included among the payments of your sched- ule, report the sale of the scrap and of the old animals and equipment as offsets to outlays, as directed on pages 135 and 136 under "Payments for outlays with offsetting receipts." Observe, however, the narrow limitations within which this last Instruction is to be followed, in contrast with the general rule to be observed in the great majority of cases. / INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 39 irndistributed expenses and outlays. — One of the objects of the census investigation being, as stated in the opening paragraph of the introduction to these instructions, to provide data for computing per capita and other unit costs for municipal service and outlays, the classification adopted for providing such data is one that segregates expenses and outlays according to the governmental function for which such expenses and outlays are incurred. The financial classification adopted is to be employed by the census agents to the fullest extent practicable in prepar- ing schedules. The agents should keep in mind the fact that it is generally easier, and hence more important, to secure com- parability of reports as between the 11 principal divisions into which all expenses and outlays are divided than it is to secure such comparability between the ofiices, enterprises, and accounts included in these divisions. Under such circumstances the agent should first make a supreme effort to distribute all expenses and outlays between the divisions either from data recorded on the city books, or, if that is not possible, from esti- mates by the local authorities. Payments which can not thus be segregated should be reported with descriptive titles on the lines of P 76. Payments which can be assigned to the various divisions, but which can not be distributed to the offices, enterprises, and accounts for which unit costs are desired, are to be reported in ways that will indicate the fact of imperfect segregation. In the instructions which follow specific directions will be found for methods of reporting the undistributed costs of these several divisions; and in the case of some divisions separate lines are provided for reporting such costs. Among those lines mention Is here made of those numbered P 28 o, P 47, P 58 a, and P. 71 g. •■ r ma INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 41 INSTRUCTIONS FOR SPECIFIC INQUIRIES. In addition to the general instructions previously given for schedule G 20 and all schedules supplemental thereto, atten- tion is called to the following instructions for the several num- bered inquiries for reporting receipts and payments. ' When no Instructions are given for reporting the receipts or payments for a given inquiry, clerks and special agents should be guided by the general instructions and by the form of the inquiry. TAXES AND SPECIAL ASSESSMENTS. Inquiries 1 to 4 are provided for reporting and summarizing the net receipts of cities from taxes and special assessments, Including those for the use and benefit of all independent muni- cipal organizations whose transactions are considered by the Bureau of the Census as constituting parts of the government of the cities for which its reports are secured. Similar taxes, etc., collected by the city or any of its divisions for civil divisions other than those here mentioned are to be reported on the several lines of K 98, the instructions for which are given on pages 68 and 132. Primary, supplemental, and consolidated schedules should re- port all taxes and other revenues collected by the city treas- urer, or other official of the government of the city, for the use and benefit of the city and of its minor independent di- visions. In reporting taxes and other revenue receipts col- lected during a given year, include recei])ts from those in ar- rears, together with all penalties, fees, interest, and other charges thereon. Taxes and tax laws. — ^As taxes are the most important source of municipal revenue, the proper report of the receipts of a city calls for an intimate acquaintance with the revenue sys- tems and tax laws of the state in which a clerk is employed (40) / i /!■ In compiling statistics of municipal finance. Clerks are there- fore specially instructed to study the tax laws of their respec- tive states before beginning a compilation of the financial schedules for the cities therein. Receipts from taxes and special assessments. — In reporting re- ceipts from taxes and special assessments, include all amounts paid by owners of property advertised for sale, provided such payments are made before date of sale, and all amounts re- ceived from individuals or corporations in payments for tax titles purchased by them, whether such purchasers are the former owners or other parties. When the city purchases prop- erty at a tax sale and the former owner has the legal right of redemption, the purchase price should be entered after P 106 as an accounting debit, providing the city accounting ofilcer carries this transaction into his suumiary of payments and receipts; and the same amount should be deducted from taxes and entered as an accounting credit after II 106. If, however, at a later date the owner redeems his land by pay- ment to the city, the amount so paid should be included in the proper columns after inquiries 1 to 4. If the owner fails to redeem his land, and at the expiration of the right of retlemp- tion the title vests absolutely in the city, include after R 1 to 4 the total amount of taxes or special assessments, together with the interest, etc., accrued at that time. The amount thus reported as receipts should be balanced by an equal amount entered after P 100 / as paid for miscellaneous real property purchased as an investment. All subsequent transactions af- fecting the property thus secured should be treated as connected with such investment, and the expenses incidental to its care reported after P 92. When the city purchases property at a tax sale and the former owner has no right of redemption, the transaction should be reported as directed in the preceding paragraph for land taken by the city at the expiration of the right of redemption. When property is purchased by a private party at a tax sale, and later under provision of law is redeemed by payment through the city to the holder of the tax title, the receipts and payments of the money for redemption are to be included among the receipts and payments of private trust accounts or funds. 42 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. Abated and canceled taxes and other revenues. — Taxes and assessments abated or canceled, or amounts allowed as discounts on such taxes and assessments paid in advance, are not to be included among the revenue receipts and payments, as they are accounting credits and debits and not actual receipts and pay- ments; but if included in the total receipts and payments of the city's printed report, these amounts should be included in answer to inquiry 106. The same instruction applies to taxes and assessments the collection of which has been enjoined by the courts. If these abatements, discounts, etc., are not included in the printed report of the city, they need not be reported after inquiry 106. Penalties and interest. — A special column is provided in which to report receipts from penalties and interest on taxes and special assessments in arrears. In this column are to be reported all amounts received by the city as taxes and special assessments in addition to those of the original tax levy or special assessment as the same are shown on the tax warrant, i whether such additions are called penalties, collectors' fees, or interest. Observe, however, that amounts shown separately in city reports as costs connected with the placing of liens for delinquent taxes or sales of property for defaulted taxes, so far as these amounts are shown on the books or in the reports of 54 INSTRUCTIOKS TO CLERKS AND SPECIAL AGENTS. In classifying receipts under " licenses," if uncertainty arises whether a given receipt should be reported after R 5 6 or R 5 d, apply the principles involved in the following specific illustra- tions: All receipts from vehicle licenses which apply to all vehicles, no matter by whom owned or for what purpose used, are to be reported after R 5d. Only licenses applying to vehicles used for specific business purposes should be included after R 5 &, "other business licenses." In no case are vehicle licenses which are collected under a general ordinance and which apply to all vehicles to be separated between R 5 & and 115 d; such license receipts should be reported after II 5 d. Departmental permits.— The total net receipts from depart- mental permits, except those to be reported opposite R 81 to R 91, should be given after R 5 c. Among amounts to be reported after this inquiry are those received from so-called building permits issued by building inspectors or engineers, permits to make sewer connections, and to dig in streets. In distinguishing between amounts to be reported as fees and charges after one of the inquiries R 13 to R 79 and those to be reported after R 5 e, note that the name of the office is of minor importance, as the determining factor is always the purpose for which the money Is paid. If the money accompanies the issue of a paper in the natirre of a license to do a specific act, it is a payment for a permit or a license and should be reported after R 5 a to e, ac- cording to its character. If the money is to pay for something done by the office, it is a fee or charge. If in determining whether a permit or license should be issued an officer makes inquiries of the applicant but does not inspect the property affected by such license or permit, there can be no fee or charge for services. State in NOTES the character of permits for which receipts are shown, the department issuing them, and the amounts received from each class issued. Inquiky 6. 'Fines of policemen, firemen, etc. — After R 6 a report the so- ^called fines collected by some cities from their policemen, fire- men, teachers, and other employees and devoted to some spe- cific purpose, such as the police, firemen's, and teachers' pen- sion funds. Such cities generally report as the total payments made to their employees the wages and salaries paid to them / INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 55 plus the amounts withheld from them as fines. These cities also record the amount of such fines as "receipts from fines," and the transfer of these receipts to special funds as payments for designated objects. The same method of reporting these transactions should be followed in preparing the census sched- ules. It should be followed, also, in the case of cities that give as the total payments for salaries and wages the amount paid to employees less the amount of fines collected. Court fines. — Report after R 6 6 all receipts designated as fines and forfeits collected by courts. Do not include penalties for delinquent taxes and special assessments, which should be entered after R 1 to R 4, nor penalties and fines collected by public libraries, pounds, and public service enterprises, which should be entered as charges after the proper inquiries. In- clude in answer to R 6 6 all receipts for costs in criminal ac- tions, all moneys obtained from the sale of goods or other property seized for violation of law, and all moneys received from forfeited bail. Receipts for costs in civil actions should not be reported after R 6 l>, but after R 19, as " fees." In re- ix>rting fines and forfeits collected by the courts always give the gross amount of such collections and not the net amount after payment of costs connected therewith. Commercial forfeits. — After R 6 c report the amount for- feited to the city on deposits and bonds for various purposes, such as those for the completion of contracts. In many in- stances these amounts are also shown among the payments of private trust funds and private trust accounts. Observe, how- ever, that forfeited hail bonds are to be reported after R G 6. Escheats. — Receipts from escheats are to be reported after R 6 d, while unclaimed moneys and moneys derived from the sale of unclaimed property which have been turned in to the city treasury and are held awaiting the discovery of heirs or owners are to be reported as receipts for private trusts and reported after R 99. Among the amounts to be included in answer to R 6 d as "escheats" are (1) the revenue credits required to balance the report after P 97 of city bonds and other debt obligations that have been canceled after having been long overdue with- out the presentation of a claim for their redemption; (2) the receipts from private trust funds or accounts of moneys which (•^ 56 IKSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. have been set aside for the redemption of overdue bonds and which have been forfeited to the city after a period fixed by law; and (3) other receipts from private trust funds or ac- counts of moneys which have been held in such funds or ac- counts awaiting tha discovery of heirs or owners. The receipts mentioned under (2) and (3) should be balanced by payments after P 99. No record of warrants canceled hy reason of dis- covered error or for the purpose of consolidation of other war- rants is to le reported after R 6 d; such cancellations are to be reported after R 102, for which see instructions. Accom- pany all reports after R 6 d, of amounts such as those men- tioned in (2) or (3) above with NOTES specifically stating the amounts thus reported that represent each of the three classes of credits. Inquiry 7. Public service privileges.— After inquiry 7 a report the net receipts from individuals and corporations enjoying the special privilege of using the streets and alleys of cities in providing some public service such as that furnished by street railways, subways, electric light, telephone, or water companies tvJien such receipts are in the nature of compensation for the use of or privileges in the streets. Among the amounts to he thus re- ported after R 1 a are those received from street railways as reimbursement for the costs of paving and repairing pavements bettceen and on the side of their tracks, and for strengthening and keeping bridges in repair. Carefully investigate the character of all amounts received by the city similar to those reported as privileges in the last census report of financial statistics, and any other receipts that appear to you to be from privileges; and when your investigations lead you to the conclusion that receipts from taxes have pre- viously been improperly reported as from privileges or the re- verse, call attention to the fact in NOTES and give your reasons for reporting any specified receipts in a manner different from that previously employed! (See, also, instructions for bridges other than toll, page 99.) Minor privileges.— After inquiry 7 b report the net receipts by city for grants of the privilege of maintaining private sewers, drains, and vaults under the street, fruit and other stands, and INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 57 ^ Other property on the sidewalk itself; of extending awnings, bay and show windows and other structures and conveniences, including signs, etc., beyond the building line. Observe, how- ever, that payments for market privileges in streets are to be reported after R 84, in column " rents." Privileges vs. remunerative contracts.— Both public service and minor privileges as previously defined, and the receipts from them as directed to be reported after inquiries 7 a and b are to be carefully distinguished from the contracts made by some cities which permit the contractor to have the exclusive right to re- move garbage and other waste from the city streets when such contractor pays for the privilege instead of receiving compen- sation for his services. The receipts last mentioned are not payments for the exclusive use of any specified portion of the street which constitutes them a "privilege" as defined above by the census; they are receipts from a remunerative business contract and should be reported in the column " other receipts " after R 37. Privilege grants.— When the city sells or grants a public serv- ice privilege or a minor privilege and receives a single payment therefor, instead of a series of annual payments, the transaction f is designated by the Bureau of the Census as a privilege grant. All receipts from public service privilege grants or minor privi- lege grants should be reported on line 7 a or 6 and specifically reported in the accompanying NOTES. Public service privileges vs. minor privileges. — ^A receipt for street privileges, whether obtained from a corporation or a private Individual, should be classified as for a public service privilege when it is a payment for the use of the highway, either over or across or upon or under the streets or alleys, where such use is absolutely essential to the conduct of the business In connection with which the privilege Is granted. The receipt Is for the minor privilege when the use of the streets and alleys Is only Incidental to the conduct of the busi- ness, such as spur tracks of railroads to warehouse and pri- vate establishments of various kinds. The right originally granted to conduct a specified business is a franchise and is quite distinct from an individual favor or privilege not essen- tial to the conduct of the business. Thus the right to lay water pipes from a river or seashore to a particular building \u i 58 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. is incidental to the business and not a part of the business itself. Receipts for constructing such lines, etc., under the streets are for minor privileges; while receipts from water supply systems and those for subways for freight or wires or for pipes for carrying express packages, heat, or light from central stations to customers in all parts of the city are to be returned as from public service privileges. Public service and minor privileges differ from rents to be reported after R 8 or after R 13 to R 91, in that while payments for " rents " give to the payer the exclusive control and use of the property rented, ''privileges" give no control over, and only a joint use of, the street in which the special privilege is allowed. This last statement is true even of the so-called "exclusive privileges" granted to such public utility corpora- tions as those operating street cars, since, although the grant excludes other street car companies from laying tracks or oper- ating cars, they still permit the general use of the streets by those using private vehicles or traveling on foot. RENTS AND INTEREST. On the several lines of inquiries 8 and 9 are to be reported the total net compensation received by the city for the use of its property as rents and interest, with the exception of rents for the incidental use of rooms in buildings that are maintained and used principally for the activities of the various city de- partments and enterprises. These receipts should be carefully distinguished one from the other, as directed in the instructions for the several inquiries. INQUIBY 8. Rents of Investment properties.— On the various lines of R8 report the net amounts received by the various divisions and funds of the government of the city from the rental of real property held principally or wholly for investment purposes. Similar amounts received as rent of rooms, or special privileges in buildings of the general government, or for the incidental use of a part of some property that is used principally for depart- mental purposes, or for the exclusive use of specified amounts INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 59 ^ of space in parks, with the right of carrying on specified busi- ness thereon, are to be reported in the column "rents" after R 13 to R 91. The amounts to be reported on line 8 d are for the use of (1) property such as that acquired by tax title; (2) that purchased for specific purposes, as for the erection of school or other buildings, for parks, etc., and which have not yet been used for the purpose of purchase; and (3) that which was once used for departmental purposes, but is temporarily not so used, but is employed exclusively by private parties for such uses and purposes as they elect or is stated in the contract of lease. All amounts reported on line R 8 e should be segregated as called for by the titles to lines f and g and reported on those lines. The amounts reported on the line /are in the nature of service transfers, and should be so treated on work sheet E and in all exhibits and summaries of service transfers. Inquiry 9. Interest. — ^The lines of inquiry 9 are arranged for securing a classified report of the net interest receipts by the various divi- sions of the government of the city and by the sinking, iuvest- f ment, and public trust funds for municipal uses. Primary schedule report.— On the primary schedule G20 for the city corporation there can be no report on lines o, 6, and c. On that schedule report on the line d all interest receipts on current deposits in banking institutions other than those re- ceived on moneys belonging to sinking, investment, public trust, and private trust funds. On line e report all interest receipts of the city corporation other than those reported on line d. Among the amounts that may under these instructions be there reported are (1) interest charged on outlay account and (2) interest allowed or charged as expenses of public and munic- ipal service enterprises. (See instructions for Exhibit C and public service enterprises, pages 140 and 141 and 12G.) All amounts such as those mentioned under (1) and (2) are inter- est transfers, and should be so treated. These amounts and all others reported on line e should be accompanied with NOTES specifying the source from which received and the amount re- ceived from each source. There need be no report on line ^ or * of the primary schedule. >. 60 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. Consolidated schedule report— On the consolidated schedule G 20 add to the amount of the primary schedule as follows: On line a report the sum of the amounts reported on the con- solidated schedule G 23 after inquiries 3 and 7, less those re- ported after inquiry 15. On line h enter the sum of the amounts reported after inquiries 3 and 6, less those reported after inquiry 14 on schedule G 24; and on line c the sum of the amounts reported after inquiries 3 and 6, less that reported after inquiry 15 of schedule G 25 for public trust funds for municipal uses. On lines d and e add any amounts found on the supplementary schedules exclusive of sinking, investment, and trust fund schedules that are similar in character to the interest to be reported for the city corporation on the same lines of primary schedule G 20, observing the instructions given above for NOTES for line e. The amount to be reported on line / is the sum of the amounts entered on lines a to e. Interest transfers. — Line g is provided for summing up the interest included on line / that is shown on city books or ac- counts as a payment or debit as well as a receipt or credit, and thus, like all other transfer receipts, does not increase the cash in the combined treasury of all the divisions and funds of the city. The net amounts so included to be summarized on line ff may he computed as follows: Add to (1) the amount of interest transfers included on line e, (2) the sum of the receipts reported on schedule G 23 after 7 a and 3 a, and (3) the sum of the amounts reported after similar inquiries of schedules G 24 and G 25, and from the total subtract the sum of the amounts reported on (4) schedules G 23 and G 25, after inquiries 15 a, and (5) the amount reported on schedule G 24 after inquiry 14 a. Observe, however, the exceptions to the foregoing rule which are found in the paragraphs that follow, after title " Special instructions for exceptional cases.** The amount to be reported on line h is the net amount re- ceived by all the divisions and funds of the city from the public. It is obtained by subtracting the amount reported on line g from that given on line /. Special instructions for exceptional cases. — (1) If the sum of the amounts reported on consolidated schedule G 23 after in- quiries 3 and 7 is less than the amount reported after inquiry 15, leave line R 9 a blank, and take no notice of the amounts II I INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 61 ^ reported after inquiries 3, 7, and 15 in computing the amount ' to be reported on line g. Further, include after R and P 102 d an amount equal to the sum of the amounts reported after in- quiries 3 and 7, and include on one of the lines of P 77 an amount equal to the excess of the answer to inquiry 15 over the combined answers to inquiries 3 and 7. (2) In like manner leave lines R 9 6 and c blank when the sums of the amounts reported after inquiries 3 and 6 of sched- ules G 24 and G 25 are less, respectively, than the amounts reported after inquiry 14 of schedule G 24, or inquiry 15 of schedule G 25. In case either line R 9 & or R 9 c is left blank by reason of this instruction, observe the rule stated in para- graph (1) for making reports after R and P 102 d and on the lines of P 77. (3) When the sum of the amounts referred to above under "interest transfers" in items (2) and (3) is less than the sum of the amounts mentioned in items (4) and (5), leave line g blank, observing, however, the special instructions given in paragraphs (1) and (2) under this title for omitting certain of the amounts included in these items in computing the amount to be reported on line g. ^ (4) If the amount to be reported on line g by the foregoing instructions is greater than the amount entered on line /, re- port on line g the amount entered on line /. SUBVENTIONS, GRANTS, GIFTS, AND DONATIONS. Inquiries 10 and 11 are provided for reporting the net amounts received by or for the several divisions of the govern- ment of the city from subventions, grants, gifts, and donations. All amounts so received are generally accompanied with con- ditions specifying the purpose to which the amounts so re- ceived are to be applied. Such conditions, as a rule, make the amount so received accepted in trust, and thus make them trust revenues or revenues of public trusts for municipal uses. Inquiry 10. Subventions and grants from other civil divisions.— In making reports on the various lines of inquiry 10, observe instructions given on pages 44 to 46 for distinguishing such payments from ta:xes. Care should also be taken that no amounts are reported 62 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. after inquiry 10 that ore for services performed for other civil divisions, which are to be reported after R 13 to R 91 in the column " fees and charges for services." The only amounts to be reported after R 10 are those contributed from its revenue by some other civil division as a free gift or grant, or as an aid or subvention to assist in the support of some specified muni- cipal function. Amounts so received should be segregated as called for by lines a to e, and all amounts reported on line e should be accompanied with NOTES stating specifically the purpose or purposes for which received and the amount for each. Subventions for libraries should be reported on lines R 10 o, c, and e. INQUIBY 11. Gifts from individuals and corporations. — Report after R 11 a, 6, and c, all gifts and bequests from individuals and corpora- tions of cash, realty, securities or other property the principal or income of which can be expended for city uses, regardless of whether such gifts or bequests were paid directly to the city treasury or to the oflScials in charge of sinking, investment, or trust funds. No receipts by the city or its departments, such as are included on schedule G 25 for public trust funds for non- municipal vses, or on schedule G 26 or G 27 for private trust funds and private trust accounts should be included in answer to this inquiry; such receipts should be reported after R 99. Accompany the reports after R 11 o, 6, or c with NOTES ex- plaining the source and character of gifts received. This should be especially observed in the case of all receipts for the estab- lishment of or in addition to the principal of the public trust funds which should be reported on line c. Regular contributions to pension funds. — Report after R 11 d all amounts received by or for policemen's, firemen's, teachers', or other pension or retirement funds that are contributed by the city employees as dues, percentages of salaries, or so-called assessments for the establishment or maintenance of such funds. Accompany reports of amounts reported after R 11 rf with NOTES stating amounts contributed for each class of funds. The receipts to be reported in answer to R 11, as above di- rected, should be distinguished from payments by private indi- viduals or corporations for services performed. They should INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 63 also be distinguished from special assessments or other pay- ments by railroads for the construction of grade crossings, and from payments of privilege taxes by public service corporations, as the street railway companies. If among the properties bestowed upon the city by gift or be- quest and reported after R 11 are tracts of land or personal property other than cash, and such realty or personal property is not converted into cash during the fiscal year of receipt, its ap- praised value should be included among the receipts of the sinking, investment, or public trust fund to be consolidated after R 11 on the consolidated schedule G 20. Subsequent sales of such property are to be reported as receipts of such fund. If among the properties bestowed upon the city by gift or bequest and reported after R 11 are buildings to be used for specific purposes, as libraries, museums, etc., the receipts should be balanced by a payment for outlay on the appropriate line of payments, showing the purpose for which the building or prop- erty is to be used. The original receipt of the gift should be recorded on the primary schedule for the city corporation, library, or school, as the case might be. (See, also, instructions for R 23.) RECEIPTS AND PAYMENTS FOR SPECIFIED DEPART- MENTS, OFFICES, AND ACCOUNTS. For the purposes of the Bureau of the Census, the depart- ments and offices of cities otlier than those of municipal enter- prises are arranged in nine principal groups with the designa- tions: "I. General government," "II. Protection to person and property," "III. Conservation of health," "IV. Sanitation or promotion of cleanliness," " V. Highways," " VI. Charities and corrections," "VII. Education," "VIII. Recreation," and "IX. Miscellaneous." The instructions for reporting receipts and payments for the departments, offices, and accounts arranged in these nine groups are here given. I. General Government. Under the division " General government " are included eight principal inquiries which are arranged under four principal subgroups designated "legislative," "general executive," "Ju- dicial," and " general government buildings." 64 INSTKUCTIONS TO CLZRKS AND SPECIAL AGENTS. Inquiry 13. Pa~s "' "^"'*''^« offlces._Opposite P 13 a report the bod es of tlie cty, however designated, and those for the com- mittees of such bodies, including also the costs of printing the foTthe Xffr r'"= '""' """-"^ P ^3* C fh se th.t dutv Iff, . "',' "' '''" '^'"""<=" <"• <"»^«^ performing that duty. If the city clerk performs the duty of clerlt of the couucl substitute his title lor that of clerk of council (See Instructions for inquiries 15 .( and 17 ) mi?lf !/.i^ " "'^'^ "'^ payments for Investigations by com- nJseTflp '"'"■"!" r*"""'- '"■^•"''"•^ ""o^-y^' ""d wit- nesses fees. Payments for repairs and for the erection, main- tenance and rent of buildings and rooms used bv the council «nd legislative offices are to be reported after P 20. INQUIBT 14. Mayor.-After P 14 report all payments for salaries and other e-xpeuses of the mayor and subordinate officials and emplo1L\ connected with his office, tn cities in which the mayoMs X pohee magistrate, and the only municipal court is ?Lt lln nected with the mayor's office, report the salary of the mayo after inquiry P 14 «. All court expenses connected witt [he mayor's office other than that for the mayor's salary shouli aftrp'oa' "'""'"' "' "" "^ ^'"•="'=«'"« and'reportS Borough presldents.-Afler Inquiry 14 a report payments for salaries and other expenses of such offices as tliat of ml borough presidents of New York City. Executive boards and commissions.— After P 14 ft report all payments for salaries and general expenses of boards and com- missions in which are vested general governmental powers as m Washington, D. C; Galveston. Dallas, and Houston tJ and Des Moines, Iowa. These boards and commissions exer- cise most of the powers possessed In the average city bv Hip city council and mayor. Such of the expenses, other ihan sal arles of these commissioners, as can readily be assigned to specific divlsions-as those for supervision of highways sewers, t ) INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 65 police department, fire department, etc. — should be reported after other appropriate inquiries and not after P 14 h. In cities such as are here mentioned there should be no report after P 14 a. Executive investigations. — Amonj: the iiayments which are to be reported under "miscellaneous," aftsr P 14 a or 6, are those for special investigations by the mayor or by a commit- tee appointed by him, whethar specially authorized by the com- mon council or otherwise (after P 14 a) or by the executive board (after P 14 6) into the management of any department or office. Among the expcsnses of this class are attorneys' fees^ witnesses' fees, etc. Inquiry 15. Receipts of finance offices. — Opposite R 15, under " fees and charges for services," re^port among other items the receipts from the state or other minor civil divisions reimbursing the city for expenFes incurred in collecting and disbursing revenue subject to the conditions stated on page 43. Do nut report after this inquiry any such payments which are made directly by the state to the city officials and not shown on the books of the city. Finance offices and accounts. — On the various lines of P 15 re- port all payments for expanses in connection with the various finance offices and accounts. Report in the column *' salaries and wages," however, only such payments as are made to offi- cials as officers of the city or one of its independent divisions. Do not report payments made to them as officers of any other civil division, or as officials of any association or organization not legally subject to control by the city. In states where any city finance officer is ex officio an officer of the state and collects and disburses money and performs other duties for the state, report after P 15 the payments of expenses for any city duties connected with his office, but not those of the state. Auditor or comptroller. — Report after P 15 a all salaries and expenses of the city auditor or comptroller or any officer other than treasurer having control over the city finances, and by striking out one of the words on the line, or otherwise, give the legal designation of the officer. If one individual called " city clerk " acts as a clerk of council and city auditor, and is al- 42099°— 18 5 iSi 06 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. lowed a specific amount for each oflSce. report the salaries and other expenses connected with the two offices on the appropriate lines of P 13 and P 15. If no separation is made of these ex- l)enses, report them on the line which most fully corresponds to the principal duties of the official, and call attention thereto in NOTES on inquiries 13 and 15. ( See, also, instructions relating to city clerk after P 13 and P 17.) Among the expenses to be reported after P 15 a are the salaries and expenses of all officers such as " license inspector " and others whose business it is to see that revenue that ought to be collected is entered upon tlie books of the city. Special accounting and auditing. — Report on line 15 & the cost of any independent audit of the city's financial accounts by a public accountant or auditor or by city officials. The expenses of a bookkeeper or of other employees engaged in keeping books or accounts which are for the exclusive use of a given depart- ment, and which nre in addition to or supplemental to the city's regular accounts, are to be entered as expenses of that depart- ment and not after P 15. Treasurer or chamberlain. — On line P 15 c report all salaries and expenses of the city treasurer, chamberlain, or other officer having the custody of the money of the city. Be sure to give the official title of this officer by striking out one of the .words of the census title or otherwise. In case the treasurer is paid no stated salary and receives no specific allowance for salaries of employees or miscellaneous expenses other than a portion or the whole of the interest on general deposits, call attention to that fact in a NOTE and report as the expenses of his office the amounts of interest receipts retained by him. If he makes re- port of interest receipts and expenses only once in two or more years, include the payments and receipts as above directed only for those years in which the treasurer makes a report; but ac- company reports for all years with NOTES calling attention to the method of paying the treasurer and of reporting receipts of interest. If, however, the city, in such a case as is here re- ferred to, includes estimates of accrued expenses and revenues on account of the treasurer's office in its accounts and reports, include such estimates in expenses after P 15 c, and as revenue receipts from interest, and call attention thereto in NOTES. In a number of cities "exchange," "commission," and kindred / INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 67 expenses connected with the redemption of interest coupons are encountered in connection with bond payments where certain issues are redeemable at some distant city. The agencies in these distant cities perform no other function than that of pay- ing bonds or coupons upon presentation, the money for such payment being remitted periodically by the city treasurer. Pay- ments for the expenses of these agencies by the city treasury or by the sinking funds for performing the services outlined above should be shown after P 15 c. When the employees of a city maintain a private association and voluntarily make the city treasurer the treasurer of the association and his *acts as such treasurer are not subject to review by the city, no payments for the expenses of such asso- ciation, however designated, should be given after P 15. Assessment of revenues.— Report after F 15 d all payments for expenses connected with the assessment of taxes, including the salaries and expenses of excise and license commissioners when the duties of those officers are to receive applications and grant licenses, but not to collect revenue, in which case they are to be reported after P 15 e. Include on line P 15 d in column " mis- cellaneous" all payments to other civil divisions not a division of the government of the city for extending the city tax roll. In a number of states the state government bears the costs of assessing all taxes. The assessors in some of the cities of such states are in reality state officials, their salaries being paid directly by warrants on the state treasurer, which do not pass through the city treasury. No account of such payments for tax assessments is to be included in the city schedules. In other states where the state government bears the cost of local assessment the city pays the officers' salaries and other expenses, and later is reimbursed by the state. In this latter case these expenses are to be reported on the proper line of P 15, and the amounts received as reimbursements shown in the column " fees and charges for services," after R 15. Collection of revenue.— Include in answer to P 15 e all expenses for the collection of taxes and other revenues, including attor- neys' fees and other expenses incidental to litigation over con- tested taxes, except the expenses of the water registrar and other officials collecting revenues of public service enterprises. If the city collector is paid wholly or In part by fees on the- mmm 68 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. sums wbich he collects and such fees are a matter of public record, they should be reported under " salaries and wages," opposite inquiry P 15 e, as well as in the column for "fees" in answer to inquiry R 15. Iteport also, after P 15 e, all pay- ments to other civil divisions for the collection of taxes. Fur- ther, if another civil division retains a portion of the city's taxes as a charge for collection, the amount so retained should be included in the city tax receipts after R 1 and the fees so included should be balanced by a payment after P 15 e. If city revenue is collected by the office of the city treasurer or auditor, and no exact segregation of the cost is possible, in- clude the expenses after P 15 o or 15 c and state the fact in NOTES. Observe, however, the exception for cities with a pop- ulation of over 300,000 stated on page 25, and under " service transfers,'' page 85. Other finance offices and accounts. — On line P 15 /, "other finance offices and accounts," report all miscellaneous payments arising from the administration of municipal finances, such as payments for the expenses of finance commission, sinking fund commission, and kindred offices and commissions; payments for expenses other than discounts connected with the floating of bonds, and for expenses of such ofiices or boards as bonrds of finance, excise commissioner, board of estimates, unclaimed money fund, license connnissioner, commissioner of accounts, etc.. when the principal duties of such officers or boards are similar to those whose expenses are reported after inquiry P 15. (See, also, instructions for inquiry 17.) Give on the schedules or in accompanying NOTES the designation of each separate ofBce and all important accounts so reported. Do not include, however, payments for the administration of investment and trust funds, which are to be reported after P 92 and P 93. Ob- serve, however, that if the principal duty of any officer men- tioned in this paragraph is the collection of municipal revenue the payments therefor should be reported after P 15 e. Caution. — Census agents should observe that premiums on "joint" bonds of city officials are to be segregated and as- signed to proper inquiries. Inquiry 16. Solicitor's office. — Report after P 16 a all compensation paid the " city solicitor " or "city attorney," or other officer, however / 4 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 69 designated, regularly employed for conducting the legal busi- ness of the city, together with the compensation paid his as- sistants who receive annual salaries, together with all the office, traveling, and incidental expenses of those officers, and all other legal expenses of the city, including so-called jury and witness fees which are a primary charge against the city as the result of city litigation. (Observe, however, that #ertain other legal expenses are by the instructions for P 13, P 14, P 15 (?, P 16 h, and P 44 a, to be elsewhere reported.) Other law offices and accounts. — Report after P 16 6 the sala- ries and other expenses of the city and county officers, however designated, whose sole or principal duty is that of prosecuting offenders in various courts. Inquiry 17. Receipts by other executive offices.— After R 17 report as "fees" all amounts received as compensation for services by executive boards and offices such as those mentioned in detail under the instructions for payments which follow. Payments for other executive offices. — On the several lines of P 17 report all payments for clerical and other expenses and outlays of general offices and commissions which can not be identified with any of the offices previously mentioned. Among the offices of the class here referred to that are met with in the cities visited special attention is called to municipal civil service commissions, charter commissions, and other commis- sions and boards that do not have duties like those of so-called finance commissions, which exercise functions calling for their report after inquiry 15 or some inquiry other than 17. Payments for the expenses of city clerks and for the outlays of their offices are to be reported after P 17 in cities in which the officials with that title act neither as clerk of the council nor as city auditor. (See in this connection instructions for P 26.) After the same inquiry rejwrt similar payments for compiling general statistics relating to the working of a number of different offices or departments. All payments for the bene- fit of a statistical office which is maintained principally in the interest of a specific department or office, such as the health department, schools, etc., are to be reported under the depart- ment of which they actually constitute a part. '{ -wvr- 70 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. Also report on the lines of P 17 all payments for bureaus of public property and municipal architect's office and engineer's office, that are solely for costs of supervision. Report payments for bureaus of public property that are for services in caring for public buildings, after P 20, or on the lines on which are reported the expenses of caring for police stations, fire sta- tions, school buildings, etc.; and report those expenses of the architect's office and engineer's office which are costs of de- signing and erecting new buildings or constructing public im- provements of various kinds, in the column "for outlays" on the lines for reporting the payments for such buildings and public improvements. In all these and similar cases of offices, boards, or commissions that have a twofold function or duty— that of supervision or general administration, and also that of performing certain functional activities— report after P 17 only the administrative expenses and the outlays for the offices or boards; the functional expenses should he distributed as directed for those of all incidental operating plants as per in- structions for P 76, pages 120 and 121. The most important general office, board, or commission whose payments for expenses and outlays are to be reported in ways that are similar to those described in the last para- graph, and those which call for the largest exercise of good judgment in making reports are those of so-called public service and public safety boards and other boards and commissions hav- ing administrative supervision over a number of offices, de- partments, and enterprises, included in two or more of the dif- ferent dixnsions numbered II to X. All payments for outlays for these boards or commissions should be reported on the lines of P 17, as should those of purely supervisory administrative ex- penses of these offices. Payments for outlays and supervisory administrative expenses of boards, in the cities of Indiana and other states, that are for the supervision of markets only, in ad- dition to protection to person and property, are. however, to be reported after P 22. Similar payments for boards and commis- sions having sui)ervision of tico or more offices or departments of the same division should be reported on the appropriate line of that division. When boards, commissions, and offices such as those first mentioned in the last paragraph, in addition to performing the INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 71 y administrative duties (the expenses of which are to be reported ' with its other outlays after P 17), also perform functional du- ties that are similar to those reported after the various lines of Divisions II to X, the payments of the expenses for these func- tional activities should be fully separated from those of the administrative expenses and should be segregated as follows: When such segregation is practicable, the payments for these functional expenses should be distributed to the several lines of inquiries P 23 to P 90, the same as is directed for any incidental operating plant or office. If such distribution can not be made accurately from local records and accounts, secure an estimated distribution that shall assign approximately the costs of these functional services to each of the divisions numbered II to VIII, and to each of the public service enterprises for which the services were rendered. The amounts so assigned to Divisions II, V, VI, and VIII should be reported after P 28 o, P 48, P 58 a, and P 71 g, if it can not be more fully distributed ; and that assigned to Divisions III and IV should be reported substanti- ally as directed in the instructions under those divisions for "undistributed costs." (See pages 87 and 92.) If the functional expenses of these boards, offices, and com- ^ missions can not be by estimate as fully distributed as directed in the preceding paragraph, they may be reported after P 76 with descriptive NOTES. Observe in this connection that if the city, either on its own initiative or on that of any state board of accounting and re- porting, has distributed any or all of the expenses of adminis- tration and supervision of the boards, commissions, and offices here mentioned to the various divisions and offices included in Divisions II to X, they should be reported on the schedule sub- stantially as thus distributed, taking pains especially to see that the proper amounts are assigned to the particular enterprises concerned and to the lines of P 22, P 30, P 36 a P 43 and P 71 a. ' ' When the books of a city do not segregate the functional ex- penses of the various offices, boards, and commissions referred to in the instructions for P 17 so as to show the same as parts of the expenses and outlays of the offices, departments, and enterprises for which such expenses and outlays are made, call the attention of city officials to the desirability of segregating 72 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. such costs in accordance with the accepted principles of account- ing in the commercial world, and suggest that if necessary the appropriations be made in such form as will facilitate this segregation. General executive accounts—Report on the blank lines of P 17 after descriptive titles, all payments for obiects and pur- poses that are incidental to the exercise of the general govern- mental powers of the city, but for which no provision is made for reporting on other lines of inquiries 13 to 20. Among these payments are those for the entertainment of the guests of the eity and the entertainment of visitors to the city. Inquiry 18. Election receipts.— Report after R 18 in the column " fees and charges for services" all amounts received from candidates at the general and special or primary elections as their legal con- tribution to meet the costs of such elections. All amounts thus received for primary elections should have attention called to the same in NOTES, and if receipts are given after R 18 for both general and primary elections, the amounts derived as re-, ceipts from primary elections should be separately and specifi- cally stated in NOTES. General and special elections.— Include as expenses after P 18 a all expenses incidental to the regi.stration of voters and the costs of conducting general and special elections, includin*- all costs of ballots, advertising, rents, and other charges inci* dental thereto. The costs of a local special election held at the same time with regular primary elections should, however be included with the costs of the primary election. The pay- ments for the installation of voting machines and voting booths are to be reported as outlays, except as this instruction is modi- fied by general instructions for outlays, including those for replacements and betterments. Primary elections.— Report after P 18 6 all costs incidental to holding primary elections when such elections are not held in connection with the registration of voters for "general" elec- tions. When held in connection with such elections report as payments for primaiy elections only the amounts paid as com- pensation for additional election officials required by the i)ri- mary law, and the costs of ballots, advertising, etc., specificallv authorized by the primary law. K i INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 73 Inquiby 19. Court fees.— After R 19 report all receipts by or for the courts which are designated as "fees," being c reful to distinguish these from the "fines" and "forfeits" to be reported after R 6. Judicial expenses and outlays.— Inquiries P19a to d are ar- ranged for reporting the expenses of definite classes of courts and not for reporting the costs of difterent proceedings in a given court; hence no separation of the expenses of any indi- vidual court is to be made further than is necessary to secure answers to the various lines mentioned. General municipal courts.— On line P 19 a report the expenses of all so-called municipal, police, or city courts, however desig- nated, other than courts of justice of the peace, whose princi- pal function is trying cases of violation of city ordinances^ whether or not such courts have power to try certain civil suits. The expenses of so-called city or municipal courts which have power to try felony cases in criminal proceedings, or cases In equity, are to be reported on line 19 d, superior courts. Justice courts.— On line 19 b report the payments for the ex- penses of the courts of justice of the peace when the office is given jurisdiction similar to that of the ordinary police court, and when any of such expenses are charged as expenses of the government of the city. Special courts.— On line P19c report the payments for the expenses of such separate and independent courts as those called probate courts, lunacy courts, or otherwise, and which have no power to enforce city ordinances or to try felony cases in criminal proceedings. Superior courts.— On line P 19 d report payments for the ex- penses of (1) all so-called juvenile courts, and (2) all payments for the expenses of courts which have power to try (a) felony cases in criminal proceedings, (6) civil suits in amounts be- yond the jurisdiction of municipal and other inferior courts, and (c) cases in equity. Payments to the state as reimburse- ments for salaries and other expenses of superior courts which have been previously paid by the state should ba reported In the column " miscellaneous." If the agent is in doubt concerning the line on which to report the expenses of any given court, he should show the instruc- 74 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. tions for inquiry P 19 to the city solicitor and be guided by bis instructions with reference thereto. Accompany all reports on lines P 19 a, 6, c, and d with NOTES stating the legal names of the courts whose expenses are reported, and if the expenses of more than one class of port of prisoners undergoing punishment in institutions, the expenses of which are reported after P G2 and P 63, should be given after R G2 and R G3. Report in the column " fees and charges for services," after R 23, (a) all amounts received by the city from railroads and other corporations as reimburse- ments or compensation for the services of policemen at cross- ings or detailed for special places or occasions, and (6) all amounts received for the general benefit of the city or for the benefit of police pension funds as rewards by other civil divi- sions or private parties for the detection and arrest of criminals and the recovery of lost or stolen property. Observe, however, that free gifts by private parties in recognition of or reward for arrests of criminals, recovery of stolen property, protection of person and property, or other services by policemen are to be reported after R 11 if for the benefit of police pension funds, or after R 90 6 or R 99 c if for the benefit of specified i)olicemen, and .that receipts from sales of articles found or stolen, the owners of which are not discovered, are to be reported after R G fZ or R 99, according as they are turned into the general treasury or held in a private trust fund or account. Police department payments.— After P 23 report all payments by or for the police department. Among the payments to be thus reported are those for the salaries of all policemen and watchmen, including watchmen at railroad crossings and police- men and watchmen detailed for special places and occasions who are carried upon the pay roll of the city ; excepting, however, policemen and watchmen whose salaries and wages are to be reports! after P 34, 41, and 71 c. After the same inquiry re- port in the column "miscellaneous" all amounts paid police- men and others as rewards offered by the city for the arrest of criminals. All expenses of operating police stations, lockups, and other buildings used for the temporary detention of per- sons arrested, and the outlays for such buildings are to be re- ported in the appropriate columns of P 23. Payments for the !;l I 78 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. operation and maintenance of institutions for the incarceration of convicted criminals during the period of their sentence are, however, to be reported after P 62 or 63. Report also after P 23 all payments by the city for the apprehension of criminals, includmg rewards and bounties granted for that purpose, and all expenses on account of police headquarters other than rent which should be included after P 20. If the city has a badge or uniform account for supplies to policemen, firemen, and others, and the same is operated as a quasi private enterprise or trust account, report the receipts and payments connected with the enterprise oi account on schedules G 26 and G 27 and include the same on schedule G 20 after inquiry 90 6 or c Payments for police pensions and all other pensions are to be reported after P 74. Payments for so-called sanitary police should be reported after inquiry 34 or 41, and those for special park policemen after inquiry 71 c. If any policemen whose salaries and wages are reported after these inquiries are carried on the pny roll of the city police department, state the fact and give the amount paid to them as salaries and wages reported by you after in quiries 34, 41, or 71 c. INQUIBY 24. Fire department—In reporting the various payments for the fire department, follow in general the instructions given above for the police department, including those relating to pensions gifts to pension funds, individual firemen, etc. After P 24 & report all payments of the city for water for fire purposes and all amounts recorded on the books of the comptroller or auditor as the value of such water, computed on the basis of the uum ber of fire hydrants or othenvise. Include with the amounts reported after the same inquiry any special payments for the care of hydrants belonging to private parties or the fire depart ment, but not for the care of hydrants belonging to the muni cipal water supply system. If the city obtains its water from a private water supply system report all payments for water in the column "miscellaneous," but if obtained from a municipal system report such payments in column "service transfers" ' If tlie payments for water to be reported after 24 6 are not separated on the city books from those to be reported after INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 79 < P 20 and other inquiries, make the best approximate division and state the fact in the accompanying NOTES. Inquiry 25. Militia and armories. — After this inquiry report all direct pay- ments by the city for the support of militia, and the mainte- nance, construction, and purchase of armories. If the state makes appropriations or otherwise reimburses the city for ex- penses incurred on account of militia and armories, the amounts so received should be reported after inquiry 25 of receipts. Inquiry 26. Register of deeds and mortgages. — After R26, in the column " fees and charges for services" report all compensation re- ceived by the oflice for the registration of deeds and mortgages and for recording other instruments as required by law (except fees of oflices mentioned in the instructions for payments, which follow). Inquiry P26 is arranged for reporting payments for the ex- penses and outlays of the oflice of register of deeds and mort- gages in all cities of above 300,000 inhabitants, and all other cities in which the city is coterminous with the county, or in which the city expenses include those for the office of register of deeds and mortgages. If in any city any officer has charge of the registration of deeds and mortgages as its main or only function, the expenses of such office should be reported after P26, and the receipts of the office after R26. If, however, any officer, in addition and incidental to his other duties call- ing for a report on the other lines also takes charge of the registration of deeds and mortgages, chattel mortgages, and similar instruments, the expenses of his office and the receipts therefor should be reported after the name of the officer or office on one of the lines provided therefor and accompanied with NOTES calling attention to the fact. Of the possible cases of this kind to be reported, attention is called to the office of the city clerk to be reported on one of the lines of inquiry 17. Observe, however, that the cost of preparing and maintaining so-called deed registers exclusively for property within the city limits and for the purpose of placing accurate information re- 80 I^'STB,,C™ns ro CI.EKK8 AKO SPKCIAI, AO.K,.. I inquiry 26. The deed register of,, h " '^''''' ""*" ""^r different from the record V-eptbrth/" "T "'^ '"^""^"^ referred to, the expenses of which are ^0"^ ""'^""^ "'"'^■^ inquiry 26. "^" ""^^ '« be reported after Inquihv 27. Beceipts from Jnspectlon.-nenort .. , charges for services" mi „.-.„ ° column "fees and the inspectors and other offlcerf '""^'^ "« «-'"««> ^ees T tection to person and pr~ '"^"^^ '" '-^P^^'o" ^or pr^ Payments for Inspection for protectlo„ f, erty.— On the lines of P •>7 „«„ P^o^'^ion to person and prop- »ents for outioys; L^L^Va^ r^ef I'nl ""•r^''"" ''" '^"'- incurred by officers in the ins,,^ lof' I '""^^"tnl expenses ings. including tenement and actl, ? ''''"""""'"' <" "uild- Pl..n,bing. light.. gas. electr"dty gas n^M 7?^'' '°"^^^' ^"^ cars, weights and measures Vna TtLT '^"' "^•^'•«' ^^^et laws for safeguarding person monertt "''P^''°"« '"^ enforcing and outlays to be reported after "^'l^' 7, °"'™'^- ^'l^e e.vi,enses ,H,fnrM """^'P^''^ ^o^e re- Which no specific assignment IsZI 'I "T'^-''"'"". ""d for report on a line selected for thn^n ^'^''^''">- Separately, title. thecostof eachcia sofnp:ti^C^"v:^ '' ''''^"■'P"'^ schedule state the department whrdi^ts'llf.'"''^ "■■ "" '""> from whose funds the costs are Zt^T '""P^rt'o" and inspection of dairies and food products ?s tn'T' '""''''''• "»'•" P 34; inspection for the e^terminntinn i ^ '■'"'<""^«' «"« rats is to be reported nfte > 3"" and T^T"''' ''"'^' ""I of everything that can be classed as n 1, '"' *^" '•^"'"^"l P 41. (See instructions for P 32 1 .'ndP «;""'• "'''' "«>""y inspect eleclric ^irLln'Vri^artiid n^ (2?^";"^ ^^ <3) after P 23 and 24 f the^ In tl' ^"or'' '' """' ^ ^8 «) ; systems independent each of The otter f4> 17/". "'^ '■""•" relate to the operation of a .u.^^;^ ^^^ ^^^^ INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 81 Exhibit C if they relate to the operation of a municipal service enterprise; and (6) after P 20 if they relate only to wires of the general government buildings. If their duties are a combination of those mentioned in (1), (2), (3), (5), and (6), distribute the payments to inquiries 20, 23, 24, 27, and Exhibit C, as may appear properly chargeable thereto ; or, if this is not practicable, report them with NOTES after P 70, "incidental operating accounts." If, however, their duties are a combination of (4) or (5) and one or more of the other four, report them with NOTES after P 82 or Exhibit C. Inquiry 28. Receipts from pounds. — Under " minor sales " report all re- ceipts from the sale of unclaimed animals collected by the officers of the pounds, provided the proceeds are turned into the treasury, and after R 99 if held in a private trust fund or account. Under " fees and charges for services " report amounts received to secure release of animals impounded, even though such receipts appear on the city books as " fines." Undistributed costs. — If a city maintains an office or depart- ment in charge of telephone and telegraph systems for the joint use of the police and fire departments and such expenses can not be segregated or distributed to the two departments by esti- mate or otherwise, report them after P 28 a, as directed in the instructions for P 22. Agents should call the attention of city officials to the desirability of the segregation of all expenses to the departments and accounts such as those reported after P 23 to P 27 and on the other lines of P 28. Payments for outlays of telegraph and telephone systems for the joint use of two or more departments need not be distributed in any case; they should all be reported after P 28 a, with a descriptive NOTE. Other protection to person and property. — On the lines of P 28 & to d report all payments of salaries and other expenses and outlays which are incurred for protection to person and property, including those for the identification and proper dis- position of the person of unknown dead, the recovery of bodies of the drowned, and for other expenses incidental to the pre- vention and punishment of crime and the safeguarding of morals, and which can not by other instructions be assigned to other lines. 42099°— 18 6 I i 82 INSTKUCTIONS TO CLERKS AND SPECIAL AGE :,TS. Anions: tlie r)aynients to be reported on these lines of P 28, mention is made of those to hnmane societies and societies for the iirevertion of cruelty to children and animals, payments for the salaries luid expenses of free employment agencies, free labor bureaus, life-saving corps, flood commissions, game war- dens, live stock protectors, Pre wai-dens, care of life preservers, municipal pawn shops, morgues, pounds, and for the preserva- tion of trees (other than the trees in parks, streets, and public grounds, the costs of which should be reported after P 71, and trees cared for by a public service enterprise called "forest service," to be reported after P 88 to P 90). After P 28 h to d also report payments for the salaries and expenses of boards for examining and licensing engineers, plumbers, and those employed in other occupations and callings, other than barbers (see instructions for P 32 c),and in NOTES give complete statement of the duties of such boards. After the same lines, report in the columns "for outlays'* and "expenses" costs of constructing, maintaining, and caring for levees, sea walls, breakwaters, river walls, and kindred structures which are constructed and maintained for the gen- eral protection to person and property in the city. Payments for or on account of such structures, which are erected and maintained to safeguard a particular road or street, should be reported after P 44 or P 45 ; if to prevent the encroachment of water on the general government buildings, after P 20; if to secure and maintain a greater park area, after P 71 ; or if for safeguarding other property of the city, on the line for reporting expenses and outlays for such property. All amounts reported after P 28 should be on separate lines, after descriptive titles. If any title used is not fully descrip- tive, the report should be accompanied by explanatory NOTES. Accompanying NOTES for each amount reported after P 28 should give the name of the city department having general supervision of the ofl3ce there reported, as well as the appro- priation from which the payments are made. III. Conservation of Health. The inquiries of Division III are arranged for securing con- densed statements of the receipts and payments of cities that INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 83 f > are incidental to those municipal activities which seek pri- marily and directly to conserve or promote the public health by curing and preventing communicable diseases, lessening child mortality, promoting the efficiency of school children, guaranteeing the purity and healthfulness of the food, drink, and medicines of the public, and performing similar services. The activities referred to are those whose results are reflected and in a large degree measured by the statistics of mortality and of the progress of school children through the grades. The activities for which receipts and payments are reported under Division III are not to be confounded with those maintained by the city (1) for sanitation or promoting public and private cleanliness; (2) for providing facilities for outdoor and other athletics, baths, sports, and recreation; (3) for protecting per- sons from the physical and moral dangers that result from im- properly constructed and regulated buildings, unscientific and careless plumbing, improperly guarded machinery, dust, and disease producing occupations; and (4) for providing the poor with free medical service in noncommunicable diseases. The expenses mentioned in (1) are to be reported after P 3G to 41; those mentioned in (2), after P 69 to 72; those referred to in (3), after P 27 and 28; and those stated in (4), after P 55, 56, 59, and 60. (See instructions for inquiries mentioned.) Inquiry 30. Health department administration. — After P 30 report all pay- ments for salaries and other expenses and outlays arising from the general administration of the health department, and all other expenditures for the conservation of health and preven- tion of diseases that should not by these instructions be re- ported after other inquiries. Among the expenses of this na- ture are those for salaries and other expenses of oflicers and members of health boards, officers and clerks in accounting offices and other clerks, printing annual reports, purchase of books, papers, and periodicals, office supplies, postage, telephone, telegraph, and other general undistributable expenses. After this inquiry are to be reported in column " outlays " all costs for equipment of the health department offices and laboratories; and in the columns for expenses, the nondistributable expenses for chemical and bacteriological laboratories. 84 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. INQUIBY 31. Vital statistics.— Report after P 31 all payments for salaries of those engaged in receiving and recording notifications and certificates of births, deaths, etc.; in issuing permits for burial and disinterment; in tabulating, analyzing, interpreting, and publishing vital statistics; in regulating undertakers, morgues, cemeteries, etc. ; and payments for all other expenses incidental to the work of collecting, compiling, and publishing vital sta- tistics and for the regulation of the public institutions men- tioned. Inquiby 32. Receipts from vaccine.— Receipts from the sale of vaccine virus, antitoxin, materials for antityphoid inoculation, and all similar receipts are to be reported in column " fees and charges for services," after R 32. Report in the same column all amounts received from other cities and towns and from private persons for the care of persons suffering from communicable diseases. Tuberculosis hospitals, patients, etc.— Report after P 32 a all payments incidental to the operation of (1) sanatoria for in- cipient cases of tuberculosis; (2) hospitals for advanced cases of the same disease; (3) tuberculosis clinics and dispensaries, and care and medical services for tuberculosis patients in pri- vate homes; and (4) research laboratory, publicity, and educa- tional work, and all other expenses incurred for the treatment and prevention of tuberculosis. Other hospitals for communicable diseases.— Report after P 32 6 all payments of expejises and outlays incidental to the op- eration and maintenance of isolation hospitals, or for the care of patients in isolation wards of general hospitals other than those for the care of tuberculosis patients. Among the ex- penses whose payments are to be thus reported are those for physicians, nurses, and other purposes incidental to the operation and maintenance of hospitals, with care of patients in hospitals and in their homes, including cost of horses, carriages, and automobiles incidental to and in addition to the specified serv- ices of physicians and nurses, etc. 1 i 1 ' > INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 85 Other treatment and prevention of communicable diseases. — Report after P 32 c all payments for the prevention of com- municable diseases other than those mentioned above, including costs of (1) vaccination; (2) antitoxin; (3) antityphoid in- oculation; (4) quarantine at home, including reimbursement for loss of wages; (5) maritime quarantine; (6) other costs of prevention and cure, such as (7) distributable expenses for laboratory research, publicity, and educational work; (8) salaries and expenses of boards for licensing barbers and for the inspection of barber shops; and (9) expenses for the sys- tematic extermination of rats to prevent the spread of Asiatic cholera, of mosquitoes for the reduction of malaria, and of flies for the prevention of typhoid fever. ( See also instructions for P. 41.) In all cities visited, inquire if the city has in the year for which the report is prepared suffered from any epi- demic or other extensive visitation of any communicable dis- ease, such as typhoid fever, scarlet fever, diphtheria, or small- pox; and if there was such a visitation, state the fact in NOTES, mentioning the disease, and report on the proper lines of P .32 all expenditures for medical, sanitary, and other work connected with the effort to stamp out the diseases and treat those suffer- ing therefrom. Inquiry 33. Medical work for school children. — Report after P 33 o all amounts expended by the health department or by the public schools as compensation for physicians, dental inspectors, nurses, and other expenses for (1) the detection of communi- cable diseases among school children; (2) the detention and cure of physical defects of school children; and (3) for other purposes aiming directly to improve the physical well-being of the pupils. No amount should be reported after P 33 o which represents the salaries or expenses of regular school teachers given to this work incidental to the performance of other school duties, or of the salaries and expenses of school instructors in physical training, or for the purchase or care of apparatus for use in such training. If any of the amounts reported after P 33 a are paid by the school authorities, state those amounts separately in NOTES. Observe, however, that the amount of expenditures by school authorities to be re- \ ^«i 86 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. ported after P 33 o are those that are to be reported on sched- ule G 34 after inquiry 56, and only those thus reported. The instructions here given for reporting these amounts after P S3 a should not be understood as modifying the instructions given in schedule G SJf for reporting on that schedule payments of school authoriilcs for the promotion of school hygiene or other- tcise. In rei>orting amounts after P 33 a that are paid by the henlth department or school authorities, state whether the work for which the payments are reported includes one or all of the items mentioned in (1), (2), and (3), above. Separately, give this information with reference to the payments by the health department and the school authorities. Conservation of infant life.— Report after P 33 6 all pay- ments for expenses incidental to the work of preventing the mortality of children under 1 year of age and conserving the life of such children. Among the expenses, the payments for which are to be thus reported, are the costs (1) of all special Instructions to mothers and midwives with reference to the care of infants; (2) of maintaining milk stations, including costs of pasteurization; (3) of clinics and dispensaries for infants; (4) salaries of nurses looking after the feeding and care of young children and their mothers; and (5) the costs of all other agencies, including the distributable costs of research, publicity, and educational work relating to the hygiene of very young children. Do not report after P 33 Z; any payments for expenses connected with the care of children of school age to be reported after P 33 a or the expenses to be reported after P33 c. Other conservation of child life.— After P 33 c report all mu- nicipal expenses for the regulation and supervision of the board- ing out of children, regulation and supervision of day nnrseries and orphan asylums, regulation of the employment of children, and all other expenses for the conservation of child life other than those to be reported in accordance with these instructions after P 33 a and P 33 h, and accompanied with NOTES stating amounts expended for each specified object. No amounts should, however, be reported after P 33 c for the maintenance of the institutions mentioned or the care, support, or medical attendance upon children in private families or in institutions. Report all payments for the purpose last mentioned after P 57. > i INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 87 Inquiry 34. Milk and dairy control. — After P 34 o report all payments for the salaries and expenses of inspectors engaged in the work of dairy control, including costs for tuberculin and other tests for dairy herds, bacteriological and other tests of milk, in- spection of dairy barns, milk stations, etc., and prosecution of violators of law with reference to the regulation of dairies and the transportation and sale of milk. Other food and dairy regulation. — Report after P 34 & all payments for the salaries and expenses of inspectors, other than those mentioned in the last paragraph, who are engaj^ed in the enforcement of laws for preventing the adulteration and mis- branding of foods and drugs and for securing pure food and drugs. Other conservation of heal-h. — If amounts have been expended for the general conservation of health for objects and purposes other than those mentioned after P 30 to P 34, enter them on one of the lines of P 34 c, d, or e after some descriptive title, and if more lines are required use lines a and b, if not needed for other items, using a descriptive title* which is to be substituted for the printed title of the inquiry for which no amounts are to be reported. Among the items to be thus reported are the costs of water analysis and supervision of the water supply by the health department. Undistributed expenses. — If in a given city the records of health expenditures are so kept that it is possible to give ap- proximately correct reports for one or more, but not all lines of P 32, rei)ort for such lines the correct amounts in the column " for expenses," and give the balance on one of the other lines after the words '* undistributed expenses " have been substituted for the printed words. Observe the same rule in reporting expenses for P 33 and 34; and in case no segregation for expenses can be made approximately correct, as called for by the titles of P 30 to P 34, make report as called for by the foregoing in- structions for as many inquiries as possible and report the balance on one of the lines after the printed words have been crossed out and the words " undistributed expenses " have been written thereon. In all cases where amounts have been re- ported as undistributable expenses, describe in NOTES the objects of payment included as " undistributed." 88 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. IV. Sanitation ob Promotion of Cleanliness. The six principal inquiries, numbered 36 to 41, are provided for reporting the receipts for and payments incidental to the expenditures of the city for sanitation or the promotion of public and private cleanliness. Most of the expenditures to be reported after these inquiries promote health as well as cleanli- ness. The expenditures to be reported on the lines of the given Inquiries are, however, to be carefully distinguished from those to be reported after P 27, 28, and 34, for which see special instructions. Inquiry 36. Keceipts from sewers and sewage disposal.— In the several columns of R 36 report all receipts such as charges to other civil divisions for use of sewers, and those from rent of land on sewage farms, and other receipts that are obtained incidental to the operation of a sewage purification or other sewage dis- posal plant. Sewers and sewage.— Report after P 36 a the payments inci- dental to the repair and maintenance of old sewers and drains and the construction of new ones. On the same line report under " expenses " the salary and other expenses of any general oflSce or board having supervision of the sewers and sewage disposal of the city. If the office or board having this super- vision has similar duties in connection with the activities whose expenses are reported after P 37 to 41, state that fact in NOTES explaining the duties of such officer or board in detail, if the office or board here mentioned also has supervision over any portion of the highway service or that of parks, water supply system, or other municipal enterprise, report all payments for the salaries and other expenses of such board or office not chargeable to outlay on one of the lines of P 17 unless such expenses have been distributed as directed by the Instructions for that inquiry on page 70. Report on line P 36 & all payments for flushing and cleaning sewers and catch basins, and on line P 36 c all that are inci- dental to the operation of a system of sewage purification or other disposal, including all expenses for the pumping of sewage, removal and disposal of night soil, and for the super- vision of the work last mentioned. / I INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 89 Inquiry 37. Refuse collection. — On the several lines of P 37 report all payments for the collection of street refuse other than that of snow and ice, and all household and trade refuse and dead animals, segregating the payments subject to the instructions which follow, whenever the same is practicable, as called for by the titles to the several lines. In distinguishing between costs of collection to be reported after P 37 and those for the disposal of refuse to be reported after P 38, observe that the cost of collection includes the cost of transportation by the teams or vehicles making collections. The costs of transportation other than by the teams making collection are to be considered as costs of disposal and reported after P 38. Observe that if street cleaning and the collection and disposal of household and trade refuse is wholly or in part performed by the highway department, or any branch of the service other than the health department, and the health department exer- cises supervision of the work thus performed, the health department cost of supervision should be included on the lines of P 37, as well as the expenditures of the department perform- ing the work or the service rendered. Street cleaning. — Before making any report on line P 37 a make careful inquiry concerning items included in city books under this title, and also under titles that may be confounded therewith; as those of expenses that should be reported after P 37 b. The only expenses that are to be reported after P 37 a are those for sweeping, scraping, flushing, and washing streets and alleys. In this connection observe that the cost of collecting from the streets and alleys any refuse left there by the house- holders to be removed by the city is to be reported after P 37 & and not P 37 a; also observe that the costs of sprinkling streets with water antecedent to sweeping or cleaning with "squeegees " or other machines is to be included as part of the cost of such cleaning; but all costs of other street sprinkling with water are to be reported after P 46 a. The costs of new machines for sweeping, flushing, and washing streets are to be reported In the column "for outlays," subject to the general rules for reporting outlays. Accompany all reports after P 37 a with II 90 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. NOTES stating the name of the department, board, or office having charge of street cleaning and the one from whose appropriations the cost is met. Call the attention of city officials to the desirability of re- cording and reporting separately the costs of cleaning streets under each of the heads: (1) Hand cleaning, (2) machine clean- ing, and (3) flushing, and of recording and reporting separately the costs of cleaning streets by each of these three processes for important kinds of streets, classified by the character of their surface; as for those covered with (a) Belgian blocks, (&) brick, (c) sheet asphalt, (d) wood blocks, (e) bitulithic pavement, (/) tar bound macadam, (g) water bound macadam, etc. Further, call their attention to the desirability of main- taining records showing for each subdivision of cleaning, the area of street surface occasionally cleaned, and the area sub- ject to regular cleaning one, two, three, four, five, six, or seven days each week, and the total area of street cleaning done or the sum of the area cleaned during the 365 days of the year under each system of cleaning and upon each class of pavement cleaned. Observe that the plans for recording and reporting here outlined involve the inclusion of the costs of gathering up in wagons the dust left in the gutters by the clean- ing processes as parts of the expenses of cleaning. Household and trade refuse collection. — Inquiry P 37 6 is ar- ranged for reporting the payments of cities for collecting gar- bage, ashes, and all other household and trade wastes, includ- ing the cost of removing dead animals and the refuse from barns, whether such refuse and other waste is taken from re- ceptacles provided for the purpose or from the streets and alleys where it has been left by the householders. Call the attention of the city officials to the desirability of recording and reporting the cost of collecting each class of refuse, as for garbage, ashes, rubbish, and dead animals, where such collection is made in separate receptacles or wagons; and of showing the combined costs only when the collection is made by what is known as the combined system. Further, call their attention to the desirability of recording and reporting in cubic yards and tons the quantity of each class of refuse collected, including the quantity of street cleanings collected and the average distance that the collecting teams have to haul their collections before they are disposed of by them. / INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 91 Inquiry 38. Receipts from refuse disposal.— Report in the appropriate column of R 38 all receipts from the disposal of refuse. To be included among such receipts are those obtained from the sale by remunerative contract of the exclusive right, or " privi- lege," so called, of collecting garbage and other household and trade waste in the city and the removal of dead animals; the amount last mentioned should be reported in column "other receipts." (See, also, instructions, page 33.) Refuse disposal.— Report after P 38 all payments for disposal of refuse and waste, including costs of transportation other than those of collection as above described. This will include payments for the disposition of the waste in reduction or incineration plants, or otherwise, including payment of laborers engaged at dumps or upon dumping grounds. The rejwrt of payments should be accompanied with a statement in NOTES de- scriptive of the system of disposal for each class of refuse, and the NOTES should set forth the name of the department or office having charge of the refuse disposal. Undistributed costs.— Some cities may be found in which it nill be impossible to segregate the costs of refuse collection and disposal as called for by the inquiries P 37 and P 38. Segregate them as far as practicable without undue expenditure of time. Tf the costs of street cleaning can not be separated without undue expenditure of time from those of house and trade refuse disposal, as called for by these instructions, report the aggregate after one common or descriptive title, calling attention in NOTES to the impracticability of a separation as called for by the instructions. In all cases where such imperfect reports are returnee!, call the attention of the local authorities to the fact, and if possible impress upon them the advisability of more per- fect records that will enable the computation of the unit cost of collecting a ton and cubic yard of each class of refuse, and the corresponding cost of its reduction or other disposal. Inquiry 39. Public laundries, washhouses, and baths. — If the city main- tains a public laundry or washhouse, or rooms where the citi- zens can take their clothes and wash them, or indoor baths not ri 92 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. connected with parks and plaj-grounds, report the cost of con- structing and equipping such establishments after P 39 in the column " for outlays," and the cost for operating in the column "for expenses." Any incidental receipts from the operation of such establishments should be reported in the column ** fees and charges for services," after R 39. Accompany all reports after R or P 39 with the name of the department or office in charge of the laundries, washhouses, and baths. (See, also, in- structions for P 70 c page 114.) Inquiry 40. Public convenience stations. — Report after P 40 all payments for expenses and outlays incidental to the construction and op- eration of public convenience or public comfort stations, other than those in parks, including salaries of attendants. All re- ceipts incidental to the operation of such a station are to be reported after R 40, in column " fees and charges for services.' Inquiry 41. Other sanitation. — On the various lines of P 41 report all pay- ments for Siilaries of inspectors and for other expenses for pur- poses usually classed as sanitary, including those for the aboli- tion of nuisances, such as those for preventing smoke by heating plants, factories, and automobiles; for preventing noisome smells, disagreeable sounds, and unsightly places, and for put- ting an end to conditions that in common law are called nui- sances, and which disturb the finer sensibilities and may affect the health of the community. Segregate these payments and state the amount for each purpose, which is to be written on the blank lines of this inquiry. Among the payments to be here reported are those for cutting, or enforcing the cutting, of weeds along the streets and in vacant lots, and of freeing such lots from standing water and refuse of all kinds. Accompany re- ports after P 41 with the name of the department or ofl3ce hav- ing supervision of the work, and as far as possible report them after descriptive titles. (See, also, instructions for P 27, 28. 32, 33, 34, and 37.) Agents should observe one exception to the foregoing general Instructions for reporting after P 41 all costs for the service of INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 93 / A sanitary inspectors and all other expenses such as those de- scribed in the preceding paragraph for the abolition of nuisances and the improvement of the sanitary condition of cities. That exception is the systematic employment of inspectors and the performance of work by or under the supervision of health departments for the extermination of mosquitoes, flies, and rats. All costs for such systematic sanitary campaigns are to be re- ported after P 32 c, as directed in the instructions for that inquiry, while the cost of similar inspections and other expenses of the same character are to be reported after P 41. V. Highways. In reporting expenses and outlays after P 43 to 52, observe that it is the purpose of the Census Oflice to secure, if practi- cable, comparable statistics that may be made tMe basis of com- puting unit costs of the principal highway services and replace- ments and new constructions on the highways, as well as to encourage the classification of highway expenses and outlays by cities by such methods as will provide them with the means of such computations. To this end the schedule calls for the separation of the cost of land for new highways and the cost of grading from the costs of maintaining the several classes of paved, improved, and unimproved streets, as is set forth in de- tail in the instructions for the several inquiries. If that sepa- ration can be made as directed, the information called for by the schedule should be reported in detail after inquiries 43 to ,52. If the needed information can be secured without difficulty for the outlays but not for the expenses, or for one or more but not for all the given expenses, report the data for the outlays or for one or more of the expanses as called for by the instructions for the inquiries, and include all other highway payments after P 48, explaining to tlie city officials that the Census lUireau can not reclassify municipal payments from the original vouchers, and that it can give classified cost data for only those cities which have the same recorded in their accounts. The organization of the departments and offices having super- vision of highways varies so widely in different cities that great care must be exercised in reporting the payments for expenses and outlays therefor. The accounts of cities in which I 94 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. the administration of highways and for the promotion of cleanliness is conducted along lines other than those indicated by the census schedule should be rearranged to conform as nearly as possible to the census classification. This reclassi- fication which in many cases will affect accounts in Divisions IV and V, and sometimes tliose of Divisions VIII and X,'«hould be undertaken only after consultation with local officials, and in all cases should be made with the greatest care and with full consideration of the principles involved. All such reclassi- fications of accounts should be accompanied by NOTES ex- plaining in detail the changes made, and every NOTE should be stated in a form which will permit a clerk in the office at Washington to check the schedules with the printed report of the city, and also enable a clerk in the succeeding year to com- pile from the city's records a schedule fully comparable with the one arranged under these instructions. In all cases in- volving these changes, accompany reports with a NOTE of the amounts included in the answers to the various inquiries of Division V, and the general organization of the offices having supervision of the same. In reporting payments after P 43 to P 52, be careful to observe the instructions heretofore given concerning " outlays," and bear in mind the distinctions between " repairs," " replace- ments," and " betterments," given on page 37. Keep in mind, also, the instructions given in connection with inquiry P 17, concerning the proper method of reporting the cost of the services of engineers. If the principles of good accounting require this cost to be charged to the account of outlay, as for street curbing, street paving, sidewalks, etc., it should be so included in column "for outlays; " and if this cost is made up wholly or in part of payments for salaries and wages of the engineer and his assistants, such salaries and wages should be shown in the column " salaries and wages " of Exhibit A of the appropriate account, subject to the general instructions for salaries and wages. Accompany all reports after inquiries JjS to 52 tcith NOTES stating upon what lines you have reported the payments for services of engineers, and tchether the distri- bution of such payments used is one made hy the city, or only hy yourself. i< INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 95 If public improvements or street repairs are made, or other street work is done by the labor of the inmates of charitable or penal institutious, the value of such labor should be entered on the lines of P 43 to 52 in the column " service transfers," in the case of expenses; and in the case of outlays, in the column "for outlays," and also in the column "service transfers" of Exhibit A. (See, also, instructions for institutional service schedules, page 24, and under " charities and co/rectious," page lOG.) In like manner, if these institutions or thi parks provide the highway or other department with hay or other produce grown by them, the value of such hay or produce should be reported among expenses as above directed. Inquiry 43. General administration of highways.— After P 43, in the col- ume "for expenses," report all payments for administration, engineering, and inspection, and all payments for legal and medical services on account of highways, that are not properly chargeable to "outlays," or that can not be assigned by the instructions as "expenses" or "outlays" to inquiry 44, 45, or 46. The intent of these instructions is to assign as expenses to P 43 all payments for expenses of supervision of highways and all overhead charges, including those for legal services, medical services, insurance, general office supplies, telephones, and kindred expenses on account of highways. (See instruc- tions concerning service of engineers, page 70.) Inquiry 44. Roadways of streets, roads, and alleys.— Report on the lines of P 44 all payments, with exceptions noted for P 52, for ex- penses and outlays incurred for the repair and construction of roadways or drives, including those called boulevards, but exclusive of the roadways and drives in parks, for the use of horse or power-driven vehicles and foot passengers, whether such roadways are called streets, boulevards, roads, or alleys- Similar expenses for passageways called alleys, which are de- signed for the exclusive use of foot passengers, are to be re- ported after P 45 &. Observe, however, that certain payments for the care of streets are to be reported after P 37 o and P 46. K'l 96 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 97 ■ Bight of way, opening:, widening, and grading streets. — Re- port on line P 44 a in the column " for outlays " all costs for right of way of new streets and all costs of opening them, as well as all costs for widening and grading streets. Include with the costs of right of way all legal expenses for securing that right, such as those for condemnation proceedings, etc. Maintenance of streets without paved or other hard surface. — On line P 44 & report all payments for the repair or mainte- nance of streets, roads, and alleys that are without paved or other hard artificial surface. Repairing macadam and gravel pavements. — On line P 44 c report the costs of repairing and maintaining streets, roads, and alleys with an artificial surface of macadam, gravel, shell, or kindred hard materials, which surface is generally main- tained by a top dressing of the materials of which constructed, without a reconstruction of the whole or any great portion of the pavement itself. All such costs should be entered in column " for expenses," while payments for original construction of the same class of pavements should be reported in coiumn " for out- lays." (See instructions for P 46.) Repairing pavements. — On line P 44 d, in the columns for expenses, report all payments other than tliose called for by the instructions for P 52, P 44 c, and P 44 / for repairing the sur- face of durably paved streets, including those covered with bitumen bound macadam, sheet asphalt, asphalt blocks, or blocks of stone or wood, brick, or kindred material. All changes in the surface of pavements that do not involve the resurfacing of a street, road, or alley for at least one block are to be considered as repairs. Resurfacing pavements. — Report on line P 44 e the cost of resurfacing the pavements, the costs of repairing which are to be reported after P 44 d. By resurfacing these pavements is meant the work of changing the surface portion of the pave- ment above the concrete foundation. These payments should be distributed between the columns " for outlays " and " for expenses," substantially as directed for replaced pavements in the paragraph which follows. Replacing and constructing pavements. — Report on line P 44 / nil payments for new and replaced pavements. By new pave- ments are meant those which are constructed in streets that have never been provided with paved or other hard artificial surface, and by replaced pavements are meant those which take the place of other pavements that have been previously laid, including reconstructions of concrete or otlier bases. Observe that no reports are to be made on this line of work, either new or otherwise, on macadam, gravel, or kindred oil or water-bound streets. The replacements of which mention is made in these instructions are to be carefully distinguished from resurfaced streets whose costs are to be reported after P 44 e. Report the payments for new pavements in the column "for outlays" and those for replacements in the column "for expenses," subject to the following conditions: If a replaced or resurfaced pavement is of a higher grade and greater cost than the pavement which it succeeds or dis- places, report as "outlay" the portion of the payment that is properly a "betterment" or that which is in excess of the cost of that displaced and report the balance in column "for expenses." In reporting the costs of new, resurfaced, or replaced paving as described above for P 44 e and /, you will observe that the classification of payments as expenses or outlays does not de- pend upon the method of financing the costs, whether by special assessment, bond issue, deposit, revenue loan, general taxation, or otherwise. The method of financing resurfacing and replace- ments classed as "expenses" should, however, be shown in Exhibit B the same as is done for "outlays," separate lines being used for the amounts reported on lines P 44 e and /, and for those reported on the same line as "outlays." (See fur- ther instructions with reference to the proper method of report- ing these payments in Exhibit B, on page 130.) Do not confound any of the amounts to be reported on lino P 44 c to / with those to be reported after P 52, as per instructions for that inquiry. When cities include the costs of curbing with pavements or with sidewalks, make no effort to segregate expenses or outlays for curbing, and report answer to inquiries 44 a to c and 45 a, providing such answers can be accurately secured except for this conclusion of the expenses and outlays incidental to the care, repair, and construction of the curb. In all cases such as are here indicated, state in NOTES where the costs of curbing are reported on the schedule whether curbing includes gutters. 42099°— 18 1 1 i 98 INSTRUCTIONS TO CLERKS AND SPECIAL AGENM. Call the attention of city authorities to the desirability of recording and reporting separately the cost of repairing resur- facing, replacing, or con.trncting each and every kind of pavl of pavements similarly classified, can the data be provided that structing or caring for and maintaining streets. Inqvibt 45. of p"!.*.' Z'"' """; ""/ """'^ »*"«'t"'«-Eeport on the lines of P 45 the payments of cities for the construction and mainte- nance of all street, road, and alley structures other than thost tltlpTi'T"' ^T"""S ^"'^'^ P^y-ents as called for by the tit^s to the various lines. (See, also, instructions with refer ence to levees, retaining walls, etc., under Inquirv 28, page 8" ) Curbs and gutters.-Observe the general inst;ucti;ns at the beginning of Division V and those for inquiry 44 If costs of curbs are by any city Included with those for sidewair c.ll attent«>n to that fact In NOTES, but that fact Is not to be con sidered a factor of sufficient importance to consolidate str^t expenditures after P 48. Sidewalks and crosswaIks.-Report after P 45 6 all payments for the construction and maintenance of sidewalks In all streets surt-ice* "°««^^»'>^« 1° streets without any hard or artlflcl„; Bridges other than toll-Report after P 45 c all costs of con- structing and maintaining the larger bridges, other than toll withm the municipality or upon its boundaries. Corresponding payments for culverts and for minor bridges, the cost of con structing Which was less than $250, are to be reported after" " 44 a. It a bridge is constructed and maintained jointly by the citv and a second municipality, or jointly by the city and one or more other civil divisions, report the payments for the city's portion in the columns " for expenses " and " for outlays - after P 45 c, and payments for the portion of the second municipality or civil divisions after P 52 &, with fully descriptive NOTES (See, also, instructions for the inquiry last mentioned ) All re^ ceipts for meeting the share of other civil divisions in the con INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 99 fitruction and maintenance of the bridges such as are here mentioned should be reported after P 52. If the city receives money from a street railroad company to assist in constructing or strengthening a bridge to be crossed by the cars of such company, and if the city further receives money from the railroad company for repairing and maintain- ing such bridge, report all payments for expenses and outlays after P 45 c and all receipts from the street railway after R 7 a^ with descriptive NOTES. Abolition of grade crossings. — Line 45 d is arranged for re- porting those payments made by cities for meeting their share of the costs of street and railroad track changes which result in doing away with grade crossings. The payments to be thus reported are those which are borne by the taxpayers. Other payments for the same purpose which are either immediately thereafter or at a later time met by other civil divisions or by the railroad corporation are to be reported after P 52 6, and the receipts for meeting these payments are to be reported after R 52. (See instructions for that inquiry.) Report the city's expenditures for the abolition of grade crossings after P 45 d, according to the following specified instructions : (a) When the abolition of grade crossings has been secured by the elevation of the railroad track and the passageways for street traffic are uniformly under the railroad track, and the railroad has the control over the work of repairing and replac- ing the bridges that cross the city streets, report the city's pay- ments for the original structures for the abolition of grade crossings in the appropriate columns "for expenses" on line 45 d. Observe, however, in this connection, that all expendi- tures of the city under the foregoing conditions for new curh- ing, guttering, sidewalks and pavements, as well as street grades, are to he reported as above set forth under " expenses,'* and not in column " for outlays.** If the city in subsequent years has under the operation i/f law or by the terms of contract with the railroad to bear any por- tion of the cost of maintaining, repairing, or replacing the structures here referred to, other than pavements, sidewalks, curbs, and gutters, report the payments of the city for such maintenance in the same manner as for the original construc- tion. The payments for the repair or replacement of the pave- 'j>i 100 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 101 m inents, sidewalks, curbs, and gutters are to be reported as the pavements, etc., of the ordinary streets. No statement of the municipal contribution to the expense of abolishing the grade crossings under the conditions here set forth should appear in a municipal exhibit of the value of street and other public improvements. (6) When the abolition of grade crossings has been secured by the depression of the railroad tracks and the construction of bridges over the tracks, and the city assumes control over the street bridges and the work of repairing and replacing them, report the city's portion of the original construction in the column "for outlays" on line 45 d. The payments by the city In subsequent years for repairing or replacing these bridges, or their approaches, should be reported in the appropriate columns of P 45 c, subject to the general rules for repairs and replacements given on page 37; and the cost of repaving or replacing pavements, etc., should be reported as stited above under a. In case the railroad reimburses the city in part for its ex- penditures for the repair and i;eplacement of these street bridges, pavements, etc., report the receipt therefrom after R 45 in column "fees and charges for services." The value of bridges above mentioned should appear in the municipal exhibit of the value of bridges and other street improvements. (c) When the abolition of grade crossings has been secured in part by depression of the railroad track and in part by its elevation, and the reverse changes in the grades of city streets, and the city assumes control of the street bridges and the work of repairing and replacing them, and the railroad has lilvo con- trol over other structures called into existence by the changes involved, report the city's portion of the cost of the structures on line P 45 d, in column " for outlays," providing such portion is not in excess of the cost of the street bridges; if in excess, report the excess in the columns "for expenses." Subsequent payments for the repairs and replacement of these bridges, and payments incidental to the maintenance of the railroad and street structures made necessary by the change of grade cross- ing are to be reported as directed in (6) above; and all changes In pavements, sidewalks, etc., as directed in (a) above. New crossing of railroad tracks. — The cost of new structures, either above or below the railroad track, for street traffic across such track where it did not previously exist, should not be con- founded with the costs for the abolition of grade crossings. All costs for right of way and changing grade for such new cross- ings should be reported after P 44 o; those for new pavements after P 44 /; those for new curbs, gutters, and sidewalks, after P 45 a and b ; and those for bridges over tracks, after P 45 c. Watering troughs and drinking fountains.— Report after P 45 e all payments for the construction and maintenance of watering troughs and drinking fountains in streets including cost of water utilized by them. Other highway structures.— On the blank lines of P45/ report all costs of street signs and other minor street structures. All such costs should be reported in the column "for expenses," unless of more permanent character than the street signs. All amounts reported after P 45 / should be given after descriptive titles. (See, also, instruction concerning levees, etc., under in- quiry 28, page 82.) Inquiry 46. Sprinkling streets. — Report after P46a the cost of sprinkling streets with water. No amount should, however, be reported after this inquiry which represents the preliminary sprinkling that precedes street sweeping; neither should it include any costs of flushing or washing streets, all of which are to be reported after P 37 a. The amount to be reported after this inquiry includes all payments for street sprinkling performed by the city, either through its own employees or by a contractor. Where the street sprinkling is performed by a private corporation making its own terms with individual property owners, the payments by the city for street sprinkling are to be entered under the de- partments benefited, as parks, schools, etc., and not after P 4ft. In these latter cities no receipts for street sprinkling will be found, but in a majority of cities where street sprinkling is a city function, receipts on this account will be found either as charges to be reported after R 46 or as special assessments after R 4. 102 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 103 In the column " service transfers " report any amount shown on books of city comptroller or auditor as allowances to the city water supply system for water used in street sprinkling; and in the column "miscellaneous," any payments to private water companies for this purpose. (See, also, instructions for inquiry P 24 &.) Oiling streets.— Report after P46 6 all costs of sprinkling streets with oil. This cost is always to be considered like that of water sprinkling — an expense. Other prevention of street dust.— On the blank lines of P 46 report after separate descriptive titles the cost of sprinkling or treating the surface of the street with liquid preparations other than water or oil or with such chemicals as calcium chlo- ride, etc. In reporting after P 46 6, c, or d the costs of applying oil, tar, or other liquid compounds, do not include any costs of new layers of broken stone, gravel, or other similar material, or the cost of rolling the surface after such application. All such costs are to be reported after P 44 o. Inquiry 47. Snow and ice removal. -Report after P47o, in the columns "for expenses" all payments for removing snow and ice from the streets, street crossings, and sidewalks. When these ex- penses are included with those of street cleaning and they can not be segregated without much expense, omit any report for r 47 a, but accompany reports after P 37 o and P 47 o with NOTES, stating that the costs of snow and ice removal are included with those for street cleaning. Report further in the NOTES the estimated cost of snow and ice removal as the same is estimated by the official in immediate charge. Other costs for care of streets. — Report on the blank lines of P 47 6 and c, after descriptive titles, all other and unassigned costs for the care of streets. Inqthry 48. TlndistribtLtable costs of streets. — For instructions with ref- erence to inquiry P 48, "Undistributed costs of streets," see general instructions for Division V, page 93. f Inquiry 49. Street lighting. — ^Among the payments to be reported after P 49 are (1) payments to individuals and private corporations for supplying street lights of all kinds and all payments for salaries and other expenses for city employees supervising such lighting; (2) payments by the city for oil and gasoline and for all salaries and expenses for the maintenance of oil and gasoline lights managed directly by the city through its own employees; (3) payments by the city to public service enter- prises for gas and electric lights; (4) the cost of street lighting furnished by municipal service enterprises as the same is set forth in Exhibit C; and (5) the cost of supervising street lights and maintaining lamps for lights mentioned in (3) and (4). Reports after P 49 should be accompanied with NOTES stating whether the amounts thus reported include any portion of the costs of lighting the parks ; and if so, approximately the cost so included. Inquiry 51. Waterways. — Report after R 51 in column "other sources" all receipts for so-called "fishing privileges" or the right to take oysters or other fish from the waterways or water adjacent tc and under the control of the city. Report after P 51 all costs for dredging and otherwise caring for and maintaining deeper channels in waterways when such expenditures are made pri- marily to facilitate and develop the trade or business of a city apart from the development of remunerative docks and wharves. Expenditures for the property last mentioned should be re- ported after P 85. Inquiry 52. Compensation for street repairs and construction. — On line R 52 report all amounts received by cities as compensation for (1) repairs made necessary by street openings in the pave- ments; (2) new constructions for the abolition of grade cross- ings of railroads; (3) repairs to structures erected for the abolition of grade crossings; (4) bridges erected and main- tained jointly by two or more civil divisions; and (5) other street repairs and constrwtions for other departments or for H i!^ 104 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. Other civil divisions or for private parties. The accompanying NOTES should state the services for which the compensation waa received and the amounts for each of the five classes of services mentioned; and in the case of amounts received as reimburse- ments, for city expenditures for the abolition of grade cross- ings, erection of bridges, or for repairs to the structures, state separately the portion that has been received from the state or other civil division and that from the railroads. If the moneys for the abolition of grade crossings or other constructions or repairs are received in the form of advances for the work done report the receipts after R 52 as for the year of receipt, unless the city keeps account of the trans- actions by means of private trust funds and accounts. If the accounts with the transactions are those of a private trust nature, report the original receipt after R 99 and the subse- quent transactions by receipts after R 52 and payments after P 99. If the costs of the street department for repairing street openings or doing other street work are reimbursed from the appropriations of some enterprise, as that of municipal water- works, the receipts after R 52 should be balanced among the payments of the enterprise for which the repairs are made. Receipts as reimbursements from the state or other civil divi- sion, from private corporations, or private trust accounts should appear only in the column " fees and charges for services." Observe that all costs for paving or repairing or replacing pavements between or adjacent to street car tracks are to be reported after P 44 and not after P 52. even though the city is reimbursed for such costs by the street railway company. (See, also, instructions for R 7.) Cost of repairing street openings.— Report on line 52 a, in the columns " for expenses," all payments by the street department for meeting the costs of those repairs to street pavements that have been caused by cuts therein for municipal or private enter- prises or by private Individuals. Costs of abolition of grade crossings not borne by city. — When grade crossings are eliminated as the joint work and at the Joint charge of the city, state, and railroad, or of the city and the railroad, report after P 52 6 the portion of the total cost of stich abolition that has been provided for by the state and INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 105 jf the railroad company or are thus to be provided for, and accom- pany the amounts reported on the given line by statements of the amounts thus reported that are for this particular purpose and the amounts that are to be borne by each interested party. All amounts reported on the lines for P 52 are to be reported in the column "for expenses." When the structures for the abolition of grade crossings are erected in one year and the receipts from the state, county, or railroads are received in other years, either as advances in the preceding year or as re- imbursements in a later year, the receipts should alw?iys be reported after R 52 in the year of receipts: and in -reporting the costs of the structures those costs should be given in the year of payment therefor and those payments distributed as directed in the instructions for inquiry 45 d, *' abolition of grade crossings," pages 99 and 100. Partnership bridges. — When bridges are erected and main- tained at the joint cost of two or more civil divisions, the re- ceipts from other civil divisions for their share of the costs and payments for those costs should be reported after R 52 and P 52 &, substantially as directed above in the case of receipts and payments on account of the abolition of grade k crossings. VI. Charities and Corrections. In all branches of Division VI, payments to public institutions of other civil divisions and to private institutions should be care- fully segregated from payments for the purchase or construc- tion and maintenance and operation of institutions owned and controlled by the city. Report all payments of the former class in the column " miscellaneous," and those for municipal insti- tutions as set forth in general instructions. Payments for transportation to institutions should be reported on the line for the institution to which the person is taken. In the case of outdoor poor relief, such transportation charges should be reported on line 6 for that account. If the only payments by the city for the care of children or of the insane, blind, or sick are to the city almshouses or othe»- Institutions for the care of the poor, do not attempt to segregate the cost of caring for the several classes unless such costs are shown separately in the reports of the city. If such items are 106 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. ii Bhown separately, report the payments for each one after its appropriate inquiry, and accompany the same with NOTES showing the local method of administering charities. Before reporting the payments for a " workhouse " ascertain whether the institution for which the payments are made is a penitentiary whose expenses and outlays are to be reported after inquiry 62, or is an almshouse for which reports are to be made after inquiry 56. In this, as in all other cases, make sure that you classify and report payments for institutions according to the character of the institution, and that you are not misled by a name. The money received by correctional institutions for labor fur- nished to contractors is to be reported in the column " fees and charges for services " after R 62 and R 63. (For general method of reporting the value of labor or services upon the roads or streets or in the parks, see instructions for " institutional service schedules," page 24.) In all cities where there are penal or chari- table institutions make special inquiry concerning such use of the labor of their inmates, and observe the following additional instructions in reporting the same : If there is no official state- ment of the value of such labor, secure the best obtainable esti- mate thereof, based on the cost of similar work performed by free labor under ordinary conditions, and the value of such labor so ascertained should be reported on the institutional serv- ice schedule as directed. If any charitable or penal institution maintained by a city carries on an organized industry in the operation of which materials are purchased and payments are made for the services of instructors and superintendents, and if the joint product of institutional labor, the services of hired employees, and the materials purchased are sold, the amounts paid for instruction services, etc., and the amounts received from sales services etc should be reported on the appropriate lines provided for report- ing the receipts and payments of such institutions, and not on the lines for public service enterprises. Inquiry 54. General supervision.— Many cities have a special board— a board of control or a special commission or officer— exercising general control or supervision over charities and corrections. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 107 The payments for the salaries and other expenses of such boards or special officers are to be reported after P 54. After the same inquiry report all expenses of such public service or other boards as are mentioned in the instructions after inquiry 17, which are properly distributed to Division VI, but which can not be distributed to inquiries P 55 to P 64. (See instructions for inquiry 17, page 70.) If the various charities and correc- tional institutions are independent of each other and there is no common supervision and no other common expense, no report should be made opposite P 54. Inquiry 55. Outdoor poor relief. — ^After P55o report all payments made by the city for the salary and expenses of a city physician and city nurses when these services are given in the treatment of all classes of diseases. When such services are employed ex- clusively in the treatment of communicable diseases, report the payments after P 32; when they are directed to lessen infant mortality, report them after P 33 & or P 33 c; and when they are employed in the medical and dental care of school children report them after P 33 a. Report on line P 55 a all expenses and outlays incidental to the operation of dispensaries, free clinics, and ambulance service, other than expenses incurred for purposes calling for their report after P 32 or P 33. In NOTES give name of department from whose appropriations and under whose supervision the payments reported after P 55 a are made. Report after P 55 & all payments made by the city through its officials and employees for the relief, support, or burial, but not of medical attendance, of city poor in private families and not in institutions, including any amounts allowed to public cemeteries for interments in potters' fields, etc., as well as all amounts expended by the city for the maintenance of so-called potters' fields, or cemeteries for the free burial of the indigent or dependent. Observe, however, that payments for dependent children maintained in private families or in the homes of the mothers should be reported after P 57 d; for which see in- structions. Report on line P 55 c under " miscellaneous " all payments during the year by the city to other civil divisions as reimburse- I, I 108 INSTRUCTIONS TO CLERKS AND SPFCIAL AGENTS. meuts for outdoor poor relief administered to charges of the city. In states where outdoor poor relief is administered by county officials, take care that no outdoor relief administered by the county but paid for by the city through reimbursements is reported after P 55 a or b; such payments should be reported on the schedule after P 55 c. On line P 55 (Z report all amounts expended for outdoor poor relief through local organizations or associations; Include also payments for the general support of such organizations or societies, including those designated ••Associated charities," " Organized charities," " Visiting nurses* associations," etc. Inquiry 56. Poor in institutions.— Inquiry P 56 is intended to secure an exhibit of all payments for the care and support of adult poor in institutions other than in hospitals and sanitoria, including payments for their transportation to such institutions. On Jine P 56 a report payments by the city for the care and support of the adult poor in institutions under its control, including expenses for the burial of such poor, and in NOTES state whether the institution whose expenses are thus reported cares for children, sick, blind, and insane adults, in addition to caring for the ordinary indigent adult. After P 56 6 report payments of the city on account of indigent but not sick adults cared for in institutions of other civil divisions, such as those of other cities, or the county. After P 56 c report payments for the care of similar adults of the city in private institutions, other than hospitals and sanitoria. Inquiry 57. Care of children.— On the lines of P57 report all municipal payments for the care and custody of children other than those whose cost of maintenance is incidentally included in the answer to Inquiry 56 and can not readily be segregated there- from and those whose costs are to be reported after inquiry 59. On line P 57 a report all payments incidental to the con- struction, maintenance, and operation of institutions conducted by the city for the care of dependent or neglected children; and l \ ! I H 112 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. of the City are to be reported after P 67, even though such libraries are under the supervision and control of the school board or board of education. But those libraries connected with the public schools for the use of the teachers and pupils only should be included after P 66. (See, also, instructions on special schedule G 34.) Include among the payments " for outlays " those for dailies, weeklies, monthlies, and other publications which are bound and included as parts of the permanent collection, and include under the same title all payments for the binding of such papers, etc. Payments for the rebinding of old books and for the purchase of papers and magazines that are not to be bound, and those for the purchase of manifold sets of current books that are to be disposed of in a few years if not worn out, are til be reported as " for expenses." Amounts received from the sales of manifold copies of books charged as expenses are to bp reported in the column " sales," after R 67. VIII. Recreation. Inquiries 69 to 72 are designed for securing reports of the revenue receipts and the payments for public recreation, in- cluding those which are educational in their nature, as well as those which result from the establishment and maintenance of public parks. Receipts and payments reported after inquiries 69 to 72 that represent the miscellaneous earnings of or pay- ments by any department or branch of service other than the parks are to be accompanied with NOTES stating the department or branch of service having direction of the particular recrea- tion and meeting the costs of its maintenance from its appro- priation. INQUIBY 69. Musenms and art galleries. — Report all amounts received as admission charges to public museums and art galleries, or re- ceived as annual or membership dues for privileges of museums and art galleries, after R 69 as " fees and charges for services." Report all payments for the maintenance and operation of museums and art galleries after P 69 a; those for the operation and maintenance of city institutions as for ordinary depart- ments and offices of the d\y, and those paid as grants to private >^ INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 113 institutions in the column *' miscellaneous." Report after the same inquiry in column "for outlays" all payments for the erection and maintenance of museums and art galleries, and for the purchase of the collections belonging to the same. If the payments reported after P 69 o are wholly for museums or for art galleries, strike from the schedule that portion of the title of line 69 a which is not applicable, and if payments for both museums and art galleries are reported on this line, report in NOTES the amounts expended for each class of institution. ^ . , Zoological collections.— Receipts from the sales of animals, birds, and reptiles should be reported in the column " minor sales" after R 69, unless such sales are for the material re- duction of the collection, in which case they are to be reported after R 103 a. On line P 69 6 report in the column " for outlays all pay- ments for the erection or enlargement of buildings and other structures for housing or keeping on exhibition the animals, birds reptiles, and fishes of the collection. In the same column report payments for the acquisition of additions to the collec- tion provided such additions materially increase the collection. Report as expense all payments for the services of attendants and for the heating, lighting, care and repair of buildings and structures, and all other costs incidental to the maintenance of the collection, including the purchase of animals to make good the natural loss by death. Conservatories.— Report after P 69 c all costs for outlays and expenses incidental to the construction of conservatories and those for installing and enlarging the floral and plant exhibits of such conservatories, for the heating, lighting, care and repair of the building, for services of attendants, and all other ex- penses incidental to the maintenance and operation of the establishment. Observe that no report is to be made after P 69 c of payments for the construction, operation, and main- tenance of propagating houses or establishments maintained wholly or principally for propagating flowers and other plants or for planting them on the lawn during the summer season. These are to be reported after P 71 e. 42099"— 18 8 Hi •! Inquiry 70. Receipts from general recreation—Report on the line R 70 tl Z^re'lr '^''''' ^-^^^-tan/to thTnl^Len^nfe f cue geneial recreation mentioned on the lines of p to nne^ entertainment otber Zn\^tuves nlT ' """' '"' """"'"^ and art and natura his !^y exh bL a?r*'' """' '" ""' P fit! „> T„„i J . , ""^""^y exBibits (to be reported after P. 69 a). Include with the expenses for entertainments thoS . for free excursions for the poor, whether such r«reation1^ provided at the cost of the taxpayers, from the Ze^ds ot So::. ""■ "■' '""^""^ "' ''^"^' '"-^'^ -'-"■-'•^ f- th.:' Celebrations-Report after P 70 » all payments incidental to the observance of such anniversaries as the Fourth of Jul! Memorial Day. Home-Coming Day. and all other piibliccele^ra render" ^"^ ""''- — — or-'receiv::' ;^jts Baths and bathing beaches.-m the column "for outlays" report after P 70 c the cost of all buildings and other tr„e tares and equipmeuts that are erected or purchal or p „ .«: Ing (1) indoor bathing facilities within or upon the parks „r pa.vgrounds or under the supervision and control of pnrk or playground authorities; and (2) outdoor bathing wadi^/,! swimming facilities, including all buildings and stncture^ used for sea, lake, and river bathing, whether such facit^^ are under the control or direction of paric, playground or „ L municipal authorities. When baths are in^t.nlf? "'^'" or other buildings erected nnaTZlVT^'tlVllT: ofTh" h 'm ''"f ^ '"' ""P^^^^ ^"'^■- '"^^ bath ng the'l; of the building Should be charged to its primary purpose rath»! than to baths. In like manner, if baths are instaHwi T„ Tt tbe cost Of the land should be reported after P 7 1 V„T columns "for expenses" report after P 70 c all Llnrii ! other expen.ses attending upon indoor or outdoor bZsWh" beaches, and swimming and wading pools. "Tseeln^inic!^^: INSTRUCTIO^S TO CLERKS AND SPECIAL AGENTS. 115 for P 30 for baths outside of parks and plaj-grounds or under authorities other than those of parks and playgrounds.) Athletics and playgrounds. — In the column " for outlays " report after P 70 d the cost of all land and buildings for gym- nasiums outside of parks and all gymnasium buildings in parks, together with all the costs of equipment for such buildings other than those for providing bathing facilities. In addition, include payments for the cost of all buildings and other struc- tures erected for use in connection with outdoor sports and all equipment for gymnasiums in playgrounds, etc. In the columns " for expenses " report all payments incidental to the operation and maintenance of playgrounds and the operation and main- tenance of gymnasiums, with the exception of expenses for the operation and maintenance of bathing facilities. Observe that on schedule G 20 are to be included all payments for outlays and expenses of school playgrounds as well as of other play- grounds, although payments for outlays and the care and upkeep of school playgrounds are to be reported on schedule G 34. Inquiry 71. On line R 71 report in the column " rents of real property " all amounts received by parks for the privilege of operating refectories, maintaining lunch, cigar, and band stands, for renting boats, horses, carriages, automobiles, and kindred prop- erty within the park limits. Observe, however, that amounts received for hire of boats, horses, etc., that are managed by the park are to be reported after R 72. Report in the column " sales," all amounts received from the sale of hay or wood produced in the parks and sold to the public. Parks and trees. — On the several lines of P 71 report all the payments for expenses and outlays that are incidental to the acquisition, development, maintenance, and operation of parks and the planting and preservation of trees other than those whose reports by these instructions are to be given after P 69, 70, and 72. General park expenses. — On line P 71 a report all the expenses connected with the general administration of parks, including the supervision of the park properties and activities mentioned on the lines of P 69, 70, and 72. Among tlie expenses to be -^liH 116 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. thus reported are the salaries of the superintendent and lana- scape architect, together with those of their clerks and assist- ants, the repair and replacement of office furniture and fixtures, use or upkeep of horses or automobiles and carriages used by the superintendent and other general employees, but including no similar expenses that are connected with the functional activities whose expenses are to be reported after 71 6 to g. Among the expenses to be reported on the same line are those for printing, stationer}-, legal salaries and expenses, and other costs of general administration. In the case of independent park boards the cost of assessing and collecting taxes and the expense of the finance offices should be reported after P 15 a to e, rather than after P 71 a. Park highways. — ^After P 71 & report in the proper columns all payments incidental to the construction and maintenance of ways in parks, including roadways, bridle paths, bicycle paths, walks, pavements, curbs, and gutters. Observe that similar costs in connection with the opening and maintaining of boule- vards are to be reported after P 43 to P 47, even though the boulevards are under the direct control and supervision of the park authorities and the costs of these highways are paid from the park appropriations. If the expenses of park highways and boulevards are borne by the park boards from park appropriations, and it is not possible to segregate those for the two classes of highways, as called for by the foregoing instructions, report them wholly after P 71 6 accompanied with NOTES setting forth the facts. If the costs of park highways and the expenses of operating and maintaining them are all included in the city reports under " streets and roads " and not as a part of the outlays and expenses of parks, and it is not possible to segregate them, report them after P 43 to P 47, and accompany the report with NOTES setting forth the facts in the case. Park police. — After P 71 c report all payments for the salaries and other expenses of uniformed park police where such police are under the control of park authorities and paid from park appropriations, or where they constitute a part of the regular police force. Where the regular policemen are detailed to park duty, report the distribution of payments for their salaries be- INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 117 tween P 23 and P 71 c, as shown on the city books where such distribution is made by the city ; otherwise, make best distribu- tion by estimate and mark the report "estimate," and in NOTES state the basis of the estimate. Park lighting.— After V 11 d report all payments incidental to the erection of lamps in park areas and along park highways, and the maintenance of lights. Payments for outlays for the erection or enlargement or replacement of the apparatus of a central park or other park lighting plant should, however, be reported on the appropriate line of Exhibit C ; for which see in- structions, page 140. If the park area and highways are not lighted at night, that fact should be expressly stated in NOTES. If the lighting of park areas and highways constitutes a part of the general street lighting, and the portion of the park costs can not be properly segregated from the accounts or by esti- mate, leave the line P 71 d blank and explain the absence by a descriptive NOTE. Park areas and buildings.— On line P 71 e report all payments for parks that by the instructions given should not be reported on other lines of P 71, or after the inquiries P 69, 70, or 72. Payments for outlays to be thus reported include those for the acquisition of land for park and playground purposes, the con- struction of buildings other than those specifically mentioned, and all other structures, the cost of grading, first sodding and seeding, the cost of setting out trees and shrubs, the develop- ment of lakes and lagoons, and the installation of general park improvements, including the installation of sewers, drains, water pipes, fountains, drinking fountains, watering troughs, sea walls, breakwaters, river fronts, band stands, fences, per- golas, settees, signs and monuments, etc. The costs of watering, mowing, picking up refuse, as well as the costs of resodding and reseeding lawns, the costs of caring for ordinary flower beds and ornamental plants, as well as the care of shrubs and trees on park areas, including expenditures for spraying and moth extermination, the care of forests, lakes, lagoons, and canals, as well as the care and maintenance of all the park improvements other than those mentioned on other lines, are to be reported in the columns " for expenses." In this connection observe carefully the instructions for P 69 c. In- J 4 118 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. INSTBUCTIONS TO CLERKS AND SPECIAL AGENTS. 119 4 elude with the expenses and outlays to be reported after P 71 c the proportionate share of the costs of operating the incidental operating plants, if rny, which are maintained by the parks. Trees in streets.— Report after P 71 / all costs for setting out and caring for trees in streets, other than those in boulevards under the supervision of parlv boards and payable from park appropriations. If cities maintain a public service enterprise called •• forestry service," or otherwise, which for a considera- tion cares for trees of private parties as well as of the city, and this enterprise cares for the trees in streets, the charges of such enterprises should be entered in the column "service transfers" on P 71 /. Observe, however, that a municipal de- partment or branch of service, whether called forestry service or otherwise, which is organized primarily for caring for trees in streets and parks, but not for the general public, is an *' incidental operating plant " aad not a " public service enter- prise." Its costs of operation and maintenance should be dis- tributed as are those of all similar establishments; and if such distribution can not be made, those costs should be reiwrted after P 76 with appropriate titles. (See instructions for that inquiry, page 121.) The total cost of trees in streets should always be reported as expenses. irndistributed park expenses. — If the accounts of parks are kept in such a way that it is impossible to segregate the ex- penses above described, as called for by the instructions for P 71 a to /, report all of the expenses and outlays called for by those instructions on line g, and in the NOTES state whether the undistributed expenses so reported include payments for outlays or not. Observe, however, that if a complete report for any line — a, h, c, d, e, or / — can be made as called for by the instructions, but not for all the lines, a complete report should be given for the line or lines for which the data are available, and only consolidate in a report after line g those expenses and outlays that can not be properly assigned; but no report should be made on any one of the lines a to /, unless that report is fairly correct, subject to the limitations above de- scribed, with reference to particular park expenses. Observe, further, that the NOTES which accompany line g should state whether the amounts there reported include any expenses or outlays that otherwise by the instructions here given should ht» reported after P 69, 70. or 72. Inquiey 72. Beceipts of quasi productive park enterprises. — Report in the proper columns of R 72 all amounts received from the operation by the city of park refectories, the rental of park boats, the operation of park automobiles and sight-seeing carriages, as well as payments for all services performed by park employees outside of parks in caring for private lawns, trees, and the trees of other departments in the streets of the city, and all other work performed by the park department outside of the park limits. All amounts received from the operation of refectories should be reported in the column "sales," and those from the use of boats, automobiles, carriages, and operating boats in the park areas are to be reported after R 72 in the column **fees and charges for services," even though locally referred to as receipts from "rents." Reports after R 72 should be accom- panied with NOTES stating what quasi productive enterprises are operated by the park from which receipts mentioned have been derived. Payments for quasi productive park enterprises. — In the vari- ous columns of P 72 report all payments incidental to the equip- ment and operation of the quasi productive enterprises men- tioned in the preceding paragraph. Costs of equipment other than replacements are to be reported in the columns " for out- lays ;" all other in the columns " for expenses." IX. Miscellaneous. Report in Division IX those payments for expenses and out- lays that do not strictly represent the cost of the functional or departmental activities of the city which are to be reported after Divisions II to YIII, or the costs of the general municipal covernnicnt which are to be reported in Division I. The prin- cipal payments to be reported in Division IX are those for pen- sions and for the undistributed expenses and the outlays of central or incidental operating plants, together with the mis- cellaneous items that in the commercial world are usually recorded in accounts with tlie generic title of gain and loss accounts. 4 120 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. Inquiby 74. Pensions.— Report on the various lines of inquiry 74, in the column "miscellaneous" all payments of pensions or gratuities to any of the former employees of the city or to the widows and children of such employees, classifying the payments according to the class of employees to which the recipient of the pension belongs. Include among these payments all amounts paid di- rectly to the recipients from the city treasury and all that are paid to them from special funds, generally designated "public trust funds for municipal uses." Payments by the city to these funds should be reported as " transfers " after P 105 In this connection, observe that cities sometimes vote special annual or other gratuities to one or more persons once in the employ of the city who have suffered some special misfortune incidental to the service. All such payments should be reported after P 74, classified according to department. Payments in one lump smn or in annual installments to persons not in the employ of the city, who have been injured as the result of some negligence of the government or its employees, should be reported after P 77 a, and not after P 74. Inquiby 75. Soldiers' relief and burial.— Payments by municipalities for the care and burial of old soldiers, sailors, and marines, and their families are in the nature of pensions granted by the municipality in addition to those granted by the Nation and state, and are to be reported after P 75 rather than as the grant of charity. Amounts received by the city from other civil divi- sions to reimburse the city for payments which it has made for those divisions should be reported after R 75. Inquiby 76. Incidental operating accounts.— Nearly every city, as all pri- vate enterprises of any magnitude, maintains offices, establish- ments, or plants that perform services for a number of other offices or the several branches of service. Such offices, estab- lishments, or plants are here called " incidental operating plants." All expenses for their operation and maintenance should he re- INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 121 corded in distribution accounts, through which they should be apportioned to the functional activities of the city, for reporting which inquiries 13 to 94 are provided. Among these accounts met with in the cities containing over 30,000 inhabitants are those for departments and offices which the Census Office has hitherto called "municipal service enterprises" (to be reported after inquiry 76 a, for which see special instructions under Ex- hibit C, pages 140 and 141) ; those designated "departments of supplies," " commissioner of supplies," " commissioner of public buildings," " storage yards," " lumber yards," " tool houses," " city repair shops," " city repair men," " blacksmith shop," " harness maker," '* veterinary surgeon employed jointly by more than one department," "department of transportation," " stables," " purchasing agent," " weigher and inspector of city coal," "expert printer," etc.; and accounts with insurance, printing, advertising, etc. If the agent finds payments by cities for these or similar inci- dental operating plants or distribution accounts recorded in ac- counts that are not distributed to the various departments, and the city authorities can not distribute them in a satisfactory manner, by estimate or otherwise, report them after descriptive titles on the lines of P 76. (See, also, instructions for Exhibit C, pages 140 and 141.) In all cases call the attention of city officers to the desirability of distributing these payments in their accounts so that th3y will appear in the final reports under the functional costs of which they constitute parts. If the city keeps accounts which, like those found in most commercial establishments, approximately distribute the ex- penses of these plants or establishments, but leave a small mar- gin undistributed, report such undistributed portion after P 76 as directed for the whole payment, and write after the name of that part the words " in part." If in distributing the costs of these incidental operating plants. Including those of the municipal service enterprises, the city authorities have charged to the functional activities amounts which aggregate more than the costs of the services rendered, including the costs of supervision and control and any allow- ance made for depreciation and interest, report the excess charge on the various lines of R 76 in the column " other sources " and the exhibit column " service transfers," as directed for munici- 122 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. pal service enterprises in the instructions for Exhibit C, pages 140 and 141. Further, if any of these incidental operating plants have sold scrap or performed services for the public, report the receipts in the propter columns on the appropriate lines of R 76. Include among the service transfer payments to be sum- marized on work sheet E and after P 96 6 an amount equal to the sum of all service transfer receipts reported as above for all of the incidental operating plants, including the municipal service enterprises, as directed in the preceding paragraph. In the columns "for outlays" report on the lines of P 76 all payments for outlays for the establishment or enlargement of the plants whose expenses, including those for repairs and replacements, are reported on the same lines in the columns " for expenses." Inquiey 77. Jndgments and settlements for personal injury. — ^The most Important items of expense that cities have that are generally recorded by commercial enterprises in a gain-and-loss account are .those that represent payments for personal injury by settlement or as the result of judgments rendered against the city as the outcome of litigation. These payments are to be reported on line P 77 a, which should contain a complete re- port of (1) all payments by the city for claims against it by reason of personal injury that are settled out of court, and (2) the aggregate of all final judgments rendered against the dtp during the year by reason of such injuries, whether shown or not as payments by the city. The amount of unpaid final judg- ments for personal injury entered after P 77 a should be balanced by receipts of like amount after R 97 e. Payments for land taken under condemnation proceedings for streets, building purposes, etc., and in settlement of claims for damages connected with the construction of sewers and other fixed improvements should not, however, be included in the answer to inquiry P 77 a, but should be charged as "outlays" after the department or account in behalf of which the condem- nation proceedings were instituted or the claim settled. losses by defalcation, banks, etc. — Report after P 77 & all losses suffered by the city through defalcation of city officials, insolvency of banks, and kindred causes, provided the city has INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 123 recognized the loss on its books by reducing its statement of cash balances or bank credit to correspond with the loss suf- fered or supposed to have been sustained. If losses thus charged by cities as expense in one year are in part reimbursed in later years, the amounts received should be reported after R 77 a. If the loss was sustained or written off during the year of the receipt, the loss of the year should always be given as net and the payment and receipt in addition to that net loss should be reported after inquiry 106. Conscience money. — ^Among the amounts to be reported after R 77 are those received under circumstances that give them the popular designation *' conscience money." Payments in correction of receipts in error. — On page 30, gen- eral instructions have been given for securing net receipts from revenue and net payments for expenses and outlays. By these instructions all receipts in error, if corrected by a refund pay- ment, should be eliminated and the receipts and payments shown after inquiry 102. If a refund for a given erroneous receipt is paid in a year subsequent to the receipt, and the source of the original receipt is one from which the city is having current receipts, the refund is treated the same as a refund for a cur- rent erroneous receipt. If, however, the amount received from the given source during the current year is less than the refund payment, report after P and R 102 amounts equal to the receipts from the given source, and if the original source of receipts was revenue, report the excess payments after P 77; otherwise include excess after P 102 accompanied with NOTES explana- tory of its character. Receipts in correction of erroneous payments. — Similar cases of refund receipts for correcting erroneous payments should be reported after R 77 and accompanied with NOTES. Accrued interest paid and not received. — Occasionally a city sinking, investment, or public trust fund for municipal uses may be met with which pays out in a given year more money for "accrued interest on investments purchased" than it re- ceives as interest on securities held as investments and as accrued interest on securities sold. When such a case is met with report the excess payment on one of the lines of P 77 after a descriptive title. For full directions, see instructions for R 9, under title " Special instructions for exceptional cases." pages 60 and 61. 124 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. Inquiry 78. TTnclassified.— On the lines of R 78 and P 78 report all revenue receipts and cost payments which you are unable to assign under the instructions to any particular line of the schedule. All amounts reported after inquiry 78 should &e accompanied with fully descriptive NOTES, so that the office map intelli- gently decide their final distribution, X. Public Sebvice Enterprises. DEFINITIONS. Public utilities.— The Bureau of the Census employs the term public utilities as a common designation for those utilities which in cities are provided principally by governments or by persons or corporations enjoying special uses of or privileges in the streets and alleys. Among such utilities are water, light, heat, power, street railway service, and telephone service. Enterprise.— The Bureau of the Census in its statistics of munibipal finance uses the word enterprise as a technical desig- nation of the departments and offices of a city which are estab- lished and maintained for the specific and sole purpose of fur- nishing the city or the public, or the city and the public, with some public utility as above defined, or some other service or commodity. Municipal service enterprises are those departments or ofllces of a city which are organized mainly for the purpose of fur- nlshlng the city with some public utility or with some service which most cities obtain from or through private enterprises. Municipal service enterprises being operated principally, if not exclusively, for providing the various departments and ofl5ces with specified services, the accounts and reports of these enterprises can best be treated through a distribution account, which shows the transactions of the enterprise and the distri- bution of current costs of operation to the functional activities of the city. Census schedule G 20 is arranged for reporting the accounts of these enterprises in that manner. To that end pro- vision is made for presenting a summary of the expenses and outlays of these enterprises in Exhibit C, which exhibit shows the distribution of the expenses to the several departments and INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 125 accounts according to the utilities, services, and materials re- ceived by such departments and accounts. For method of report- ing these payments and receipts see instructions for Exhibit C, pages 140 and 141. Public service enterprises. — Under the head of " public service- enterprises" the Bureau of the Census, in its financial statis- tics of cities, includes those departments or offices of a city which are organized for the purpose of providing the public, or the public and the city, with some utility. Enterprises such as water supply, gas supply, electric light systems, subways for wires and cars, or other enterprises which provide public utilities, may also be spoken of as " industries." The compensa- tion obtained by public service enterprises for the utilities fur- nished is always determined primarily by considerations of public policy. Receipts from public service enterprises. — After inquiries 81 to 90 report the classified receipts of public service enter- prises. In reporting fees and charges for services, rents, and sales observe the same general rules as for departmental re- ceipts similarly designated. In reporting other receipts of enterprises observe the following special instructions: Rates. — The word " rates " is a generic term generally ap- plied to the revenue of water supply, gas supply, electric light systems, or similar enterprises which is derived from the sale of their respective utilities. Tolls. — " Toll " is the most common designation of charges made by bridges and roads for passing over or using the same. Manufactures. — The Bureau of the Census uses the word " manufactures " as a specific designation of receipts from the sale of articles produced by a manufacturing enterprise. Rates, tolls, and manufactures should be reported in the column " other sources " and be accompanied with side NOTES on the schedule giving the correct designation of the amounts thus reported. Permits. — Amounts received from the issue of permits by l>ublic service enterprises are to be reported after the inquiries for individual enterprises, and not after R 5 e; they should be included in the column for " fees and charges for services " and be accompanied with side NOTES calling attention to the amounts thus included. I 126 INSTRUCTIONS TO CLERKS .\ND SPECIAL AGENTS. Payments for public service enterprises.— lieport after P 81 to 90 in the appropriate columns all payments for the operation, maintenance, purchase, construction, and extension of each en- terprise. The column •'miscellaneous" should include for cities maintaining an office of supplies the value of fuel and other supplies consumed and charged as expenses. For other cities it should include payments for such materials purchased, whether consumed during the year or not. In case the city includes in the operating expenses of any of its public service enterprises allowances for (1) interest on the value of the sys- tem, (2) depreciation, (3) taxes, or (4) one or more of such allowances, report them as follows, and accompany such re- ports with NOTES calling attention to the amount of each of these three classes of expenses thus reported: Interest on value of plant.— Report interest charged as an expense of the public service enterprise in the column " service transfers" and balance the same by the report of an equai amount after R 9 e and R 9 ^7. Depreciation in the value of plant.— If an enterprise for which a given amount of depreciation is charged as operating expense during the fiscal year has made payments for outlays during the year equal to or exceeding the amount of depreciation allowance, deduct the current depreciation charge from the outlay payment and report the same in the columns " salaries and wages " and " miscellaneous " under " expenses," and report the excess of payments for outlays over depreciation in the column "for outlays" and Exhibit A. If the payments for outlays are less than the depreciation allowed, report the total for outlays in the columns for " salaries and wages" and "miscellaneous" under "expenses," and the balance in the column *' service transfers " under " expenses." The amount so charged in column " service transfers " should be balanced by an entry after R 103 c and marked in footnote, or otherwise, as " service transfer for depreciation." In the first case above mentioned, if the local reports for outlays separate the payments therefor, so as to permit the preparation of Ex- hibit A, prorate all the payments proportionate to the amount of the outlays charged as expenses and those retained as an outlay charge, and so report them on the schedule after P 81 to P 90 and in Exhibit A. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 127 Taxes on value of plant. — If a given city carries in its ac- counts of the operating expenses of a public service enterprise an allowance for taxes, report the amount of such allowance in column " service transfers " on the appropriate line of Divi- sion X, and balance the same with an entry after R 105. Amounts thus reported after R 105 should be marked by a foot or Bide NOTE with the words " for taxes." Inquiry 84. Markets and public scales. — Report in the column "fees and charges for services " all amounts received from services of weighmaster and measurer; and as rents report all amounts received for space in market buildings or in the streets adjacent thereto or in so-called curb markets. (See, also, instructions for R 7 6, page 57.) Inquiries 88 to 90. Other enterprises. — On blank lines 88 to 90 report the pay- ments for public service enterprises such as public subways for street traffic, public slaughterhouses, bureaus of forest service, or public service enterprises organized to care for trees in public parks and private grounds, etc. If more lines are needed use those for any enterprises mentioned on the schedule that are not represented in the city. Do not, however, report on these lines any transactions affecting general real estate, or other property which is classified as constituting an investment, or electric light systems that only furnish light to city, classified as a municipal service enterprise. (See pages ?1 and 32. See, also, instructions for investment funds and investments, inquiry 92, which follow.) XI. Funds. Inquiry P 92 is arranged for reporting the expenses of cities incurred in managing their investment funds and general in- vestments not connected with any funds; while inquiry 93 is arranged for reporting the expenses incurred in connection with the management of public trust funds for municipal uses. The earnings of these funds are to be reported after R 8 and B 9^ ML 128 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. and their payments for the purchase, and receipts from the sale, of investments are to be reported after inquiries 100 & and c XII. Interest Payments. Inquiry 95. Interest. — Lines a, 6, and c of inquiry 95 are arranged for reporting the net amount of interest payments on municipal debt obligations classified by the principal classes of obligations on which paid. Primary schedule reports. — On lines o, h, and c report on the primary schedule G 20 for the city corporation the "net** payments by that corporation for interest on the three classes of debt obligations mentioned, and on line d report the sum of tliose payments. Before reporting any amount as above directed or lines a and &, inquire whether the city corporation has during the given year received any accrued interest on original sales or issues of debt obligations ; and if it received such receipts, report their aggregate amount after P and R 102 c. In addition, sub- tract the total of such accrued iuterert on each class of obliga- tion from the ascertained total payments for such class and report the remainder on lines P 95 a, 6, and c, according to the character of the obligations on which paid. Prepare similar reports of interest payments on supplemental schedules for divisions of the city government other than the city corporation. Consolidated schedule report. — On the consolidated schedule O 20 for the government of the city, add to the amounts re- ported on the primary schedule for the city corporation after P 95 and P and R 102 e, all corresponding amounts reported on the supplemental schedules for the divisions of the govern- ment of the city other than the city corporation. Interest transfer payments. — Line 95 e is provided for sum- ming up the interest included on line d that is shown on the books and accounts of sinking, investment, and public trust fiinds for municipal uses as having been received as interest on city securities held by those funds as investments. These arc amounts which like all other transfer payments do not decrease the cash in the combined treasury of the government of the city. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 129 The net amount of such interest transfer payments included after P 95 d is the same as that reported after R 9 g less any amount reported after R 9 e. (See, also, instructions for U d g, page 60.) The amount to be reported on line P 95 / is the difference between the amounts reported after P 95 d and P 95 e. SUMMARY OF REVENUES, EXPENSES, OUTLAYS, AND INTEREST. Inquiry 96. Inquiry 96 is arranged for summing up and analyzing re- ceipts of cities from revenues and their payments of expenses, Interest, and outlays, so as to eliminate all duplications in the amounts reported under the foregoing instructions after in- quiries 1 to 95, and to show the net amount of revenues re- cei\ed and the net costs of government. The amounts to be reported on line 96 a with the title " ag- gregate receipts," or ** aggregate payments," are the totals re- ported as receipts and payments after inquiries 1 to 95. Report after R 96 6, "service and interest transfers," the sum of the amounts reported after R 8 / and R 9 f?. «nd in column " service transfers," after R 13 to R 91. Report after P 96 & the sum of the amounts given (1) after P 95 e; (2) in column "service transfers" after P 13 to P 94; (3) in Exhibit A for outlays, in column "service transfers," together with (4) an amount equal to the service transfer receipts reported after R 76, as per instructions for inquiry 76 under title " service transfer payments;" page 122. The amount to be reported on line P 96 c is the difference between the amounts reported after P and R 103. (See in- structions for those inquiries, pages 135 and 136.) The amount to be reported after R 96 c is the difference be- tween the amount reported after R 96 a and the amount re- ported after R 96 6. In like manner, the amount to be reported after P 96 d is the difference between the amount reported after P 96 a and the sum of the amounts reported after P 96 b and c. The amount to be reported after R 96 d and P 96 e is the difference betwen the amounts recorded by the foregoing in- 42099°— 18 9 H- 130 I^STRUCTIONS TO CLERKS AND SPECIAL AGENTS. structions after R 96 c and P 96 d. If the amount recorded after R 96 c is the greater, the excess should be reported after R 96 d ; while if the excess be one of payments, it should be reported after P 96 e. In computing the amount to be reported after R 96 e or P 96 /, first obtain the net receipts from revenue as above di- rected, and then the net payments of expenses and interest, as follows: From the total of expenses and interest, as recorded after P 13 to P 95, subtract the sum of (1) the service transfers recorded after P 13 to P 93; (2) the amounts of transfers re- ported in column "net interest payments" after P 95 e; (3) service transfer payments recorded in Exhibit C; and (4) amounts to balance the service transfer receipts included after r 76, as per instructions relating to that inquiry, page 121. Find the difference between the net revenue receipts on the one side and the sum of the net payments of expenses and interest on the other, and report the excess after R 96 e if the net revenue receipts are the greater and after P 96 / if the net payments are the greater. RECEIPTS FROM ISSUE AND PAYMENTS FOR REDEMP- TION OF MUNICIPAL DEBT OBLIGATIONS. Inquiry 97. Inquiry R 97 a to ^ Is arranged for securing a classified sum- mary of receipts of cities from municipal debt obligations Issued or otherwise incurred during the year; and inquiry P 97 a to g, for securing a similar classified summary of the debt obligations that were redeemed or canceled. In the appropriate columns of the different lines report the par value of the debt obligations redeemed, canceled, issued, or incurred, together with the premium and discounts that were secured or granted iE the transactions and the resulting net receipt-* and net pay- ments. The classification of the receipts and payments should be a condensation of that employed on schedule G 22, and the sums of the amounts reported in the columns "par value** after R and P 97 should be identical with those reported in the corresponding column of G 22. Report on line 97 d of receipts an amount equal to the sum of the warrants issued and claims allowed during the year \ INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 131 but not paid at its close, and on the same line of payments an amount equal to the sum of all warrants and audited claims of the preceding year that were unpaid at the beginning of the year and were paid during the year. (See "sources and character of data," pages 15 to 18.) On line 97 e, ** outstanding judgments,** report an amount on the receipt side equal to the aggregate of final judgments ren- dered against the city during the year which had not been paid at the close of the year, and on the same line on the payment side the amount of judgments outstanding at the beginning of the year that are paid during the year. (See, also, instruc- tions for P 77 a.) All amounts reported after R 97 / or P 97 / should be accompanied with NOTES fully descriptive of the amount and character of each class of obligation for which such reports were made, unless fully described on schedule G 22. The amounts to be reported on line ^r of R or P 97 are the sums of the amounts recorded on the preceding lines of the same inquiries. The amounts to be reported on line h of inquiry 97 are the sums of the amounts recorded on schedules G 23, G 24, and G 25 as payments to the divisions of the government of the city for city bonds purchased by the sinking, investment, and public trust funds for municipal uses from those divisions, or the receipts by those funds from city bonds sold by them to such divisions. The amounts to be reported may be computed as follows: Report after R 97 ft (1) the sum of the amounts reported on schedule G 23 after inquiries 13 a and 14 a, less the sum of the amount reported on the same schedule after inquiry 4 o, and the net amount reported after 2 a, &, and c of Division C; and (2) the algebraic sum of the amounts reported after the corresponding inquiries of schedules G 24 and G 25. Report after P 97 ft (1) the sum of the amounts reported on schedule G 23 after inquiries 1 a and 2 a, less the sum of the amounts reported on the same schedule after inquiry 16 a and inquiry 1 a, 6, and c of Division C; and (2) the algebraic sum of the amounts reported after the corresponding inquiries of schedules G 24 and G 25. I I 132 I^'STRUCTIONS TO CLERKS AND SPECIAL AGENTS. Subtract the amount recorded on lines 97 h from those recorded on lines 97 g, and write the difference on line 97 i The difference between R 97 i and P 97 i should be recorded after R 97 ; if the net receipts thus obtained are greater than the net payments, and after P 97 ; if the net payments are the greater. RECEIPTS AND PAYMENTS IN AGENCY, TRUST INVEST- MENT, AND ACCOUNTING TRANSACTIONS. INQUTBY 98. Eeceipts for other civil divisions.— On the various lines of R 98 report in the columns provided therefor all receipts by the city corporation and the other divisions of the government of the city from taxes, licenses, and other sources, for other civil divisions, classifying these receipts substantially as called for by inquiries R 1 to R 12 of municipal revenue, including with the receipts so reported after R 98 all amounts that have accrued as penalties, interest, etc., when such amounts are for the credit of the other civil divisions; otherwise they are not to be so reported. (See, also, instructions on page 44, with reference to <*olIectors' fees, and for computing amounts to be reported after R 1 to R 8 and R 98 ; see, also, instructions for schedule G 27, page 164.) Payments to other civil divisions.— Report on the various lines of P 98 all payments to other civil divisions of taxes and other dues collected by the city for those divisions, and whose receipts are by the foregoing instructions to be reported after R 98. Inquiry 99. Receipts and payments for objects of trust.— Report after R 99 a, &, and c all amounts received as income from invest- ments, as deposits or in other manner, for the three classes of trusts mentioned by the lines of inquiry 99; and after P 99 a, h. and c report the payments for the objects of those funds. In this connection note the instructions for schedules G 25, G 26 flnd G 27 OD pages 152 to 156, and the instructions for the next inquiry. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 133 Inquiry 100. Sale and purchase of investments.— On the lines a to e of R 100 report the net receipts from the sales of bonds, stocks, and other property held as investments by the various funds having investments, and on the line / of the same inquiry report the net receipts from the sales of investments not be- longing to any fund. Among the investments of this latter class are railroad and other stocks held by the city, as Cincinnati holds stock in the Cincinnati Southern Railway, and miscel- laneous real proiierty owned by the city but not used for general municipal purposes and not belonging to any fund. The income from these investments is to be reported after R 8 6 and R 9 &, and the expenses incidental to these investments after P 92. Payments for the purchase of investments are to be reported on the various lines of P 100. These payments are in all cases to be net, or the par value plus premiums and less discounts. The method of reporting receipts and payments after inquiry 100 as net will cause the aggregate of the amounts reiiorted on consolidated schedule G 20 to differ somewhat from the sum of the totals reported on the schedules to be consolidated. Inquiry 101. Eeceipts and payments on supply account. — When a city main- tains a supply department and expenses and outlays are charged with supplies when they are drawn on requisition, and not when the supplies are purchased and paid for, report after R 101 an amount equal to the excess of the supplies issued upon requisition over the payments for such supplies, and report after P 101 the excess paid for supplies over the amount of supplies issued upon requisition. When the accounts with supplies are so kept as to distribute the cost of handling them and thus include the salaries and expenses of purchasing agents, those for commissioner or board of supplies, rent of storeroom, heat, light, etc., the amount to be reported after R 101 is the decrease in the appraised stock of supplies on hand at the beginning and close of the year, and that which is to be reported after P 101 is the increase in the appraised value. The diflerence between this appraised value i 134 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. at the close of the year and the balance of the account, includ- ing the distribution of expenses, should be reported as pre- viously described, on one of the lines of inquiry 76 as a receipt or payment, as directed in instructions for that inquiry, pages 120 to 122. Note especially the instructions foi reporting an excess after R 76, page 121. Include among amounts reported after P 101 all amounts paid by school authorities for school books and other supplies purchased by them and sold in part to pupils and in part to dealers, less the value of books and sup- plies furnished free to pupils, which should be included among the expenses of schools after P 66. INQUIBY 102. Receipts In correction of error.— All receipts in correction of erroneous payments, including those which represent canceled warrants, should be deducted from the class of payments in which the error was made; in the case of canceled warrants, from the account for which the warrLnt was issued in pay- ment; provided only there are sufficient payments of that class In the current year to balance the given receipts. When there are sufficient payments of the class mentioned, report the re- ceipts for correction of erroneous payments after R 102 a, and the amount deducted from those payments after P 102 6, and the payment of the canceled warrants after P 97 d, if those warrants were for a prior year. If the receipt is for the cor- rection of a payment of a prior year and there is no payment for the same object or purpose in the current year, or the pay- ments for that object are less in amount than the receipts in correction of error, report the receipt or its excess over the pay- ments on one of the iines of R 77, and report after R and P 102 an amount equal to the payments of the current year for the given purpose. When warrants of prior years are canceled and the objects for which the warrants were issued can not be ascertained, re- port the amount of the cancellation with a descriptive title after R 77, unless the cancellation is made several pears after the issue of the warrant, in which case the payments for the cancellation are to be balanced by receipts after R Q d, for which see instructions, page 55. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 135 Payments for the correction of errors. — Payments In correc- tion of receipts in error should be reported in the same general manner as described above for receipts in correction of error. Payments balanced by contrareceipts are to be reported after P 102 a, and the balance after R 102 6. Payments not balanced by contrareceipts in the current year are to be reported on one of the lines of P 77. Accrued interest on original issues of debt obligations. — Re- port after R 102 c all receipts for accrued interest on original issues or sales of the debt obligations of the city corporation and the other divisions of the government of the city, and after P 102 c report a like amount after deducting the same from the total payments by all divisions of the city government of inter- est on the city debt. Accrued interest on investments purchased. — Include after P 102 d and also after R 102 d an amount equal to the interest reported on consolidated schedule G 23 as " accrued interest on investments purchased," provided the same fund reports re- ceipts as interest on investments owned or as accrued interest on investments sold equal to such payments. (See under R 9, page 60, instructions for reporting the excess of th? receipts men- tioned over payments specified.) If the amounts reported as interest receipts on consolidated schedule G 23, after inquiries 3 and 7, are less than those reported after inquiry 15, include after R and P 102 d an amount equal to the sum of the amounts reported after inquiries 3 and 7 and report the excess of inquiry 15 after P 77. (See pages 60 and 123.) Include after R and P 102 cf, in addition to the foregoing, all amounts reported on schedule G 24 after inquiry 14, and on schedule G 25 after inquiry 15, subject to the provision stated above for schedule G 23, and report excess of receipts after R 9 and excess of payments after P 77, as directed above. Inquiby 103. Receipts offsetting outlay payments. — Report after R106a and c all receipts from sales or from charges for services that are by the local authorities credited to outlay accounts or con- sidered by such authorities as offsets to the cost of some par- ticular public construction for which payments are reported. If ' i f J 136 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. On line R 103 b report all receipts from insurance adjustments and from other adjustments of damage to city property when the cost of replacing the damaged or destroyed property is charged as an outlay; otherwise report it as a receipt from "other sources" on the line for the department or account tiffected. All amounts that are reported after R 103 a under the foregoing instructions can and must be deducted from the out- lay account to which credited and the outlay reported less the de- duction. The amount deducted should be reported after P 103 a. All amounts reported after R 103 c can and should be treated in the same general way, other than service transfer receipts on depreciation account. Sometimes these charges can be de- ducted from the corresponding outlay payments and when they can they should be so deducted; when they can not there will appear after P 103 c only that amount, if any, that could be deducted from the proper outlay payment. Amounts reported after R 103 &, like the depreciation charge, sometimes are and sometimes are not to be deducted from their proper outlay ac- counts. When they can be thus deducted they should be and report made as in the case of sales after P 103 6. When they can not be deducted they should be treated as in the case of depreciation charges partially balanced or not balanced at all by the outlay payments. Sales of real property.— Amounts received from the sales of real property, exclusive of that held as an investment, should be included on the line R 103 a. If the sales of real property that had belonged to any department or office of the city are balanced by payments on outlay account for the same depart- ment, the amount received should be deducted from the amount reported as outlay after the particular department, and such amount included in the answer to P 103 a; in other cases, pro- ceed as directed in the case of amounts reported after R 103 ft and c. The difference between the total amounts reported after R 103 and P 103 is to be entered on line P 96 c, and with the service transfer payments and payments for accrued interest deducted from the aggregate payments for governmental costs to ascer- tain the net payments for such costs. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 137 INQUIBIES 104 TO 106. Accounting credits and debits.— After inquiries 104, 105, and 106 are to be reported all accounting credits and debits re- corded in city accounts other than those described above in the instructions for service and interest transfers and service transfers on account of depreciation and taxes on public service and municipal service enterprises. The minor transfer receipts and payments are to be reported after inquiry 104. The cash transfer receipts and payments between individual divisions and funds of the government of the city are to be reported with descriptive designations, giving the name of the receiving and paying divisions after inquiry 105, and other accounting credits and debits after inquiry 106. All amounts reported after inquiry 106 should be accompanied with descriptive NOTES fully explaining the character of the transactions involved in the reports. The amount reported after R 104 and R 106 should always equal that reported after P 104 and P 106. INQUIBY 108. Cash on hand at close of year.— Cash on hand at the beginning and close of the year in the treasury to the credit of the sev- eral divisions and funds of the government of the city should be given in detail after inquiry 108. On the blank lines should be written the names of the various divisions of the government for which reports are secured, and in the proper column should be given the amount of cash of each fund of the division. In accompanying NOTES show in detail for each schedule the amounts included in the total for inquiry 108. T INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 139 T INSTRUCTIONS FOR EXHIBITS. Exhibit A.— PAYMENTS FOE OUTLAYS. Report in Exhibit A a detailed classification of the payments for outlays subject lo the modifications stated on pages 35 and 36 for segregating the payments for expenses in the columns provided therefor. In this connection observe that complete reports of service transfers must always be shoion in Exhibit A, even though no separate reports are made for " salaries and wages," " contracts," etc. The numbers of the inquiry after which the outlay payments appear in the main portion of the schedule should always be entered in the first column of the several lines of the exhibit. In the column "contracts" enter payments for all work per- formed under contract, whether for excavating, teaming, or for the complete construction of a public improvement. Pay- ments for materials purchased on contract are not, however, to be entered in the column with that designation, but in the col- umn " miscellaneous," in which are to be reported all payments for outlays that can not be assigned to other columns. If the city charges interest on any bond issue to outlay account, in- clude such interest charge in the column "service transfers," and balance the same by a receipt after R 9 e, and call atten- tion to the fact and state the amount of such interest transfers In NOTES. The amount included in the column " total " should for every line equal the sum of the amounts reported in other columns and also be identical with the amount shown in the column " for outlays " of the corresponding inquiry of the main portion of the schedule, except in the cases where no details are reported other than those for service transfers. Exhibit B. -METHODS OF FINANCING REPLACEMENTS. OUTLAYS AND Exhibit B is provided for securing reports of the methods of financing the costs of the more permanent structures and (138) acquisitions of cities, the payments for which are reported in the main portion of the schedule in the column " for outlays," and also for securing like reports for the costs of those public improvements that owing to the fact that they are replacements are reported in the same portion of schedule G 20, in the column " for expenses." In both cases the numbers of the main schedule inquiries are to be entered on the lines of the exhibit in the column provided therefor. Payments for outlays.— The amount to be entered under " pay- ments for outlays," in the column " total," should in every case be identical with that recorded for the same numbered inquiry in Exhibit A. The three other columns are provided for show- ing the sources of receipts from which the payments for outlays are made. Include in the column "special assessments" all payments for outlays included in the column " total " that are met from (1) special assessments collected in prior years; (2) ^ special assessments collected in current year; (3) special as-' sessments to be collected in subsequent years; and (4) proceeds of special assessment bonds issued in prior years or in the current year, to be met from special assessments of the current or future years. In the column " general bonds " report all payments for out- lays included in the column "total" that are met (1) from the proceeds of general bonds already issued, and (2) from those that are to be issued in the future. In the column "revenue" report those payments that are provided for by the general ap- propriation act of the current year or those of preceding years. Obtain independent answers for the three columns, and if their sum is not identical with the amount in the column " total," review the sources of the information from which the several answers are obtained until all errors are eliminated and the sum of the columns equals that of the column " total." Payments for replacements.— Under "payments for replace- ments" report the methods of financing all replacements the payments for which are given in the columns " for expenses " after P 44 e and P 44 /, substantially as directed above for pay- ments " for outlays; " and in the same division report any pay- ments for replacements reported as expenses on other lines of the main schedule that are financed wholly or in part by special assessments or by general bond issues. IP' 140 INSTRUCTIONS TO CLERKS AND SPECIAL AOBNTK Exhibit C.-MTJNICIPAL SERVICE ENTERPRISES. The general character of the enternri.ave b'f C^J rofrthrar Ditlons given on pa^-es 31 and m ^^' public, are to be reported after Inquiry s" ^""'■'" distributed. If the city accounts do not distribntA fh^ , . the service, secure the best estimate" polritu^'L,!";,"/ tribution accordingly. When estimnto« ot.^ ^i, ^*®' dicate the fact by 'writing t^^ i^rr^EsT" aft^r eTcS'S ':!; amount thus reported Whpn in n^^.f . f itemized e.^tric iight s/stenffnr."^^:^ Vhrrrp:,:L'Ter:rre .mount received from the service in the column "f^ ? charges for services," and report any other r^eipT in thr "'"' pr ate column. All amounts distributed anTap^V' Tn' column "distributed expenses" ,u the exhlb t'XuM ^ t" INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 141 eluded among the payments included in the column "miscel- laneous " after inquiries P 13 to P 93. Include among the amounts reported on line o of R 70 all amounts reported on line 1 of Exhibit C as receipts from the public, entering them in their proper columns. In addition, in- clude on the same line of R 76 in column "service transfers?'* an amount equal to the excess, if such there be, of " distributed expenses" included in the second section of the exhibit over the total payments for expenses included in the first section. Include among the amounts to be reported on line a of P 76 in the column "for outlays" the amount shown on line 1 of Exhibit C as payments in Exhibits A and B. Further, include among the payments for expenses of P 76 in the column *' mis- cellaneous" any excess, if such there be, of the payments for expenses reported on line 1 of the first section of Exhibit C over the distributed expenses reported among the credits on the same line of the second section. Service transfer payments. — Include among the service trans- fer payments to be summarized on work sheet E the service transfer payments recorded as above on line 1 of the first sec- tion of Exhibit C, and those included as above directed after R 76 a, in column "service transfers." The amounts so in- cluded in the exhibit of work sheet E should be included in the summary of all service and interest transfers after P 96 6. Other municipal service enterprises. — On lines 2 to 8 of Ex- hibit C report in a similar manner all payments and debits and all receipts and credits recorded in the accounts or shown in the city cost statements of the operation of other municipal enter- prises, and accompany the same with NOTES, as set forth above for electric light systems. If the name of the enterprise to be entered on the line is not sufficiently descriptive of its character, set forth its nature in NOTES. Among the enterprises met with in American cities to be thus reported, mention is made of municipal printing offices, asphalt plants, and heating systems. Do not include among them such minor enterprises as those for furnishing the city with oil or gasoline lights, or others which can properly be spoken of as minor incidental plants, for which see instructions on page 121. r.«Tl I! I if t INSTRUCTIONS FOR SUPPLEMENTARY SCHEDULES. SCHEDULE G 21. On each of the schedules G 21, which are prepared for Inde- pendent divisions of government, write a NOTE stating whether the territory governed by the authorities whose transactions are reported thereon is coextensive with that of the city corpora- tion. If it is not, state in NOTES the difference, giving area of land and water surfaces for city corporation, as is shown in the census report on statistics of cities in Table j, and also for the independent division. This information is to be written on schedule G 21 in addition to being reported on schedule G 28. If the information can be obtained, state in NOTE on sched- ule G 21 the population at the last census of the territory con- trolled by the government whose transactions are reported on such schedule. Observe also all instructions printed on sched- ule G 21. SCHEDULE G 22. Prepare a schedule G 22 for the city corporation and for each of the other divisions of the government of the city which at the close of the year has outstanding debt, or during the year made payments for the redemption or had receipts from the issue of debt obligations. Also prepare a consolidated schedule G 22 and observe the general instructions on pages 26 and 27 of this book concerning the method of marking the schedules. Schedule G 22 is arranged primarily to secure accurate re- ports concerning municipal debt obligations classified by (1) character, (2) purpose, (3) rate of interest, (4) year of issue, (5) year of maturity, and (6) division of the government of the city issuing. The Bureau of the Census desires to present summaries of municipal indebtedness classified with reference (142) INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 143 to all of these six bases, and instructs its agents to call the at- tention of local authorities to the desirability of compiling and printing summaries such as those mentioned in (1) to (5), in elusive. If such summaries are prepared by the local author- ities, secure printed copies and attach them to the schedule, or prepare pen copies to be written upon or placed upon the note sheets and accompany the schedules. If the city has a long list of bond issues and the agent can secure a printed statement of those outstanding at the close of the fiscal year, such copy may be attached to the schedule in lieu of filling in the details of Division C of the schedule with the pen. Such printed lists, if attached, should, however, be sufticiently full to check up the summaries mentioned above under (1), (2), and (3), and especially in checking the correct- ness of the summaries to be entered in Divisions A and B of the schedule, and to provide a summary by rate of interest. If no printed lists such as are described are available, enter in Division C detailed information relating to debt obligations which will permit the preparation of summaries classified by character of obligation, purpose of issue, and rate of interest; and if the same can be done without any material added labor, enter similar data relating to year of issue and year of maturity, it being understood that the office is unwilling for an agent to expend more than a day for any city in securing this added information. Prepare Division C of the schedule for all divisions of the government of the city, but not for the consolidated schedule G 22 for the government of the city. Prepare Divisions A and B for the consolidated schedule G 22, as well as for all of the divisions of the government of the city. In compiling these divisions of the schedule, observe the general instructions given above and also the more specific instructions which follow. Classification of debt obligations by character of obligation. — In Division C of schedule G 22 are to be entered the character of the obligations oustanding at the close of the year. In the classification of debt by character of obligation, the Bureau of the Census recognizes nine classes, details of which are given below. Division A is arranged for summarizing the debt of these nine classes, which are as follows: (a) General bonds, (6) debt obligations to public trust funds, (c) debt obligations to 144 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 145 » t t-i Other civil divisions, (d) special assessment loans, (c) reve- nue loans, (/) outstanding warrants, orders, and audits, {g) outstanding Judgments, {h) floating bonds and warrants, and (i) other debt obligations. Before attempting the statement of debt obligations classified as called for by Division A make yourself thoroughly familiar with all the distinctions noted in the instructions which follow between the bonds, warrants, and other obligations to be in eluded in the several classes; and If uncertain concerning the classification of any instrument, accompany the report of that instrument in Divisions A and C with NOTES fully descriptive of its character, and ask for instructions for similar cases in the future. Observe that obligations of other civil divisions annexed to and consolidated with the city corporation and assumed by the city are to be classified in all respects as those originally Issued by the city. (o) General bonds.— Report as general bonds all interest hearing obligations with a fixed date for their redemption, when that date is not less than two years later than the date of issue, exclusive of those to be reported on lines for "debt obligations to other civil divisions or special assessment loans," as per instructions for subdivisions (c) and (d) which follow. Report in tha same manner all so-called serial bonds without regard to the year of redemption. Among the most important classes of bonds to be reported as general bonds are those locally known as "corporation stock," "bonds," "certificates," ^♦serial notes." "serial bonds," and "mortgages." Observe, however, that noninterest bearing obligations, if payable at any fixed date more than one year later than the date of their issue. are to be summarized on line /*. (b) Special debt obligations to public trust funds.—Includp under this title the obligations of cities which arise where they receive gifts creating public trusts and convert the whole or n part of the money or other property so received to general pub- lic uses, and assume the annual payment of interest on the amount so converted. No city debt obligations held by public trust funds should, however, be reported after this title when it is of a character to be reported after any other subdivision of Division A; neither should there be any obligation Included { after this title which arises when the city converts into its gen- eral treasury moneys received as private trusts. All such obli- gations are to be reported on schedule G 27, as per instructions therefor. (See page 155.) All amounts reported on schedule Q 22, which is summarized as above directed, should be shown separately in the column provided therefor on schedule G 25. (c) Debt obligations to other civil divisions. — Under this designation are to be reported all loans made directly to the city by other civil divisions and all debt obligations to such divisions by reason of advances and otherwise. Among the obligations of this class that will be met with by census agents, attention is called to the metropolitan district loans, armory loans, and abolition of grade crossing loans which the states of -Massachusetts and New Jersey have advanced for the munici- palities. Agents assigned to Massachusetts or New Jersey cities should ask for and receive special instructions with refer- ence to these municipal debts. Further, in Massachusetts and in other cities where these are met with, accompany all reports of transactions connected with this class of debt obligations with full NOTES descriptive of the character, object, and con- dition of the obligations and the circumstances under which they were created. {d) Special assessment loans. — On line d summarize all so- called bonds, certificates, and other long or short term obliga- tions outstanding, which have been issued or incurred with the distinct understanding that they are to be paid wholly or In part from the proceeds of special assessments. Among these obligations are (1) so-called special assessment bonds and certificates which have been sold to raise money to pay for pub- lic improvements or which have been given to contractors in settlement of their claims on account of work upon such im- provements, and (2) so-called "revolving fund bonds" which have been sold to finance public improvements for a series of years. In every city visited make special inquiry relating to revolv- ing fund bonds, and also every possible form of interest bearing certificate or warrant, however issued, or by whomsoever Issued, that represents adjusted obligations or claims against the city, by reason of public improvements, whose costs are to be met from the proceeds of special assessments. All such 42099°— 18 ^^10 *• 146 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 147 4 certificates and warrants are to be included on line d of schedule G 22. (e) Revenue loans.— Under this designation are to be sum- marized all interest bearing short term ohligations other than so-called serial bonds (1) that have a fixed date of redemption, not to exceed one year later than the date of their issue, or (2) that are made payable at a date in the discretion of the city, from the proceeds of a tax levy made, or to be made, in the year of their issue. In this subdivision will probably be in> eluded the great mass of interest bearing obligations popularly or legally known as ** revenue bonds," ** revenue loans," "anticipation tax loans," "anticipation tax warrants." "tem- porary loans," " interest bearing warrants," and similar obliga- tions. Observe, however, that obligations that have the above-men- tioned designations and also have fixed dates of redemption more than one year and less than two years after the date of their issue are to be summarized on line h, and those having a fixed date more than two years after the date of their issue are to be summarized on line a; and that obligations, however designated, that are to be redeemed from the proceeds of special assessments are to be summarized on line d. Further observe that debt obligations with no fixed date of redemption, whose redemption is to be provided for in the budget of appropriation act of the year next succeeding the year of their issue, and those to be redeemed from the proceeds of long term bonds lo be issued, are to be summarized on line h. Overdue drafts upon the banks by the various divisions and funds of the city are to be considered as revenue loans. (/) Outstanding warrants, orders, and audits.— Report after this designation all noninterest bearing warrants, orders, and audits in the nature of warrants outstanding at the beginning and close of the year, except those specifically called "tax warrants," "anticipation tax warrants," "special assessment warrants," etc. "Audits," or audited but unpaid bills for which no warrants have been issued, including Audited but unpaid pay rolls, are to be reported as outstanding " warrants, orders, and audits " only in the case of cities whose accounts are kept upon the so-called " revenue accrual basis," and where such audits are entered among the expenditures of the city. In ac- companying NOTES, describe the character and give specific designation of any instruments other than those locally called " warrants," which are to be reported on schedule G 22 as " out- standing warrants." If more than one class of instruments are reported after this designation, report them separately in Divi- sion C of the schedule with appropriate designations and NOTES for each. Do not include on schedule G 22 or elsewhere under the designation "outstanding warrants, orders, and audits" any warrant or order which was both issued and paid during the year, or any warrants issued for any private trust fund, or public trust fund for nonmunicipal uses. Interest bearing warrants outstanding for the sinking, investment, and public trust funds for municipal uses should, however, be reported. (g) Outstanding judgments.— After this designation report all final judgments against the city outstanding at the close of the year which had been secured by reason of personal injuries suffered by the persons in whose interest the judgments were rendered. Do not include after this line any judgments which have been rendered in condemnation proceedings for land and are to be met from the proceeds of special assessments. {h) Floating bonds and warrants. — Summarize on line ^ (1) all interest bearing bonds, certificates, and warrants, other than serial bonds, that are payable at a fixed date more than one and less than two years after the date of their issue; (2) all interest bearing bonds payable at a fixed or indefinite time in the future from the proceeds of obligations such as those de- scribed in the instructions for "general bonds;" (3) all non- interest bearing bonds or warrants that are issued payable at some fixed date more than one year from the date of issue ; and (4) all interest bearing warrants other than special assessment warrants that have been outstanding more than one year. (<) Other debt obligations. — Summarize as other debt obliga- tions on line i all debt obligations incurred by the city that do not. by the foregoing instructions, seem to belong to any of these subdivisions (a) to (h). All obligations so classified should be accompanied by a descriptive NOTE setting forth their character in detail. In this connection it should be noted that receipts and pay- ments from the issue or assumption of obligations such as those Included In subdivisions (a), (6), and (c) are to be reported !^HI 148 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. on line R 97 a of schedule G 20, and in like manner payments for the redemption or cancellation of such obligations are to be reported after P 97 a. It is to be further noted that all re- ceipts from the issue or assumption of obligations such as those here included in subdivisions (h) and (i) are to be re- ported on G 20 after R 97 / and payments for their redemption or cancellation after P 97 /. Classification of debt by purpose of issue.— In Division C of schedule G 22 report the purpose of all issues of outstanding obligations. In Division B their purposes of issue are grouped into two classes: I, for general purposes; II, for public service enterprises and investments. I. Debts for general purposes.— As debts for general purposes are to be included all debt obligations mentioned opposite (a), (6), (c), id), (e), (/), (g), and (h) of Division A which were not issued, incurred, or assumed for the benefit of public service enterprises or for investments. II. Debts for pubUe service enterprises.— As debts for public service enterprises are to be reported all bonds, loans, or other obligations issued or assumed for the benefit of public service enterprises. In NOTES state the amount of outstanding debt for water supply systems which is to be redeemed by means of sinking funds. Debts for investments.— Debts for investments include debts incurred for the purpose of making special miscellaneous invest- ments. Accompany all reports of this class of loans with fully descriptive NOTES setting forth all the transactions involved Details required for Division C— In reporting in Division C the debt obligations to be summarized on lines a, 6, c, and d of Division A observe the instructions previously given' on pages 143 to 145 with reference thereto, and when the information'' is readily obtainable also report each individual issue of debt obli- gations outstanding, according to the purpose fur which issued or assumed, year (but not month or day) of issue cr nssumption date of maturity, rate of interest, etc. In reporting so-called "refunding bonds" ascertain, if possible, the purpose of the original issue and report the same, as "water supply system refunding," "sewer refunding," etc., according to their pur- pose. If the purpose can not be definitely determined, invest! - fate sufficiently to distinguish in your report between "debts INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 149 for general purposes" and "debts for public service enter- prises," as above called for by the instructions for Division B. On tho margin, opposite the figure in Division C which gives the number of line, insert the letter and roman numeral which will indicate the subclasses of Divisions A and B to which the obligations reported on these lines are assigned in the classi- fication in those divisions. Thus, if the loan was one for gen- eral purposes, make use of the letter and number " a-I," while if for public service enterprises or investments write " o-II." In reporting special assessment bonds give the total of those loans as called for by the summaries required for Divisions A and B; and if these loans bear different rates of interest, give amount outstanding at each rate of interest. If the printed city reports do not furnish this information, secure it by exami- nation of the ledger and other accounts. If the printed city reports and the city accounts provide this information, and also classify these loans by purpose of issue, year of issue, and year of maturity, include in Division A a summary of these loans classified not only by rate of interest but by purpose, year of issue, and year of maturity. Further, if any part of the bonds classed as special assessment loan are to be met in part from the general treasury and not from special assessments, accompanying NOTES should call attention to the fact. When a part of these so-called assessment bonds are met from the general treasury, it is usual to meet the city's share of the cost of street improvements due to street intersections, etc. Summaries of Divisions A and B.— In arranging the summaries for Divisions A and B see that the debt reported as outstand- ing at the beginning of the year agrees with the statement of debt reported for the preceding year, or report in NOTES the reasons for any lack of agreement. See that for each line of these summaries the sum of the debts outstanding at the beginning of the year and those Issued during the year equal the sum of the debts outstanding at the close of the year and those paid during the year. If for any city there is any variation, give full and satisfactory explanations in the NOTES. See that the amounts entered in Divisions A and B in columns "amount issued and incurred during year" and "amount paid and canceled during year" are the same as the r 1 nl^ 150 INSTKDCTIONS TO CLERKS AND SPECIAL AGENTS. corresponding amounts in column ** par value" after inquiries P 97 aud R 97 of schedule G 20. Observe, also, the instructions for those inquiries. Loans due but unpaid at the close of the year should be in- cluded in Divisions A and B, unless the city has marked them off the bond register and also set aside the cash to meet the same in a private trust fund. In the last case mentioned they should appear only in the report of private trust funds. Special note. — It is very necessary to observe the preceding instructions, especially those relating to agreement with state- ments for the preceding year. If the cleric fails to complete Divisions A and B of schedule G 22, he tcill be required to prepare the needed summaries on his own time, returning, if need be, to the city for any additional information at his own expense. No plea of misunderstanding of instructions will be accepted, and for this reason clerks should call for explanation of any part of the instructions which they do not understand. SCHEDULES G 23, G 24, AND G 25. SINKING, INVESTMENT, AN» PUBLIC TRUST FUNDS. Definitions and general instructions. — Schedules G 23, G 24, and G 25 are arranged for reporting the assets and transactions of sinking, investment, and public trust funds. In making use of these schedules clerks and special agents should be careful to note the distinctions which accountants make between funds and accounts, as well as between the different funds to be reported. Funds and accounts. — In accounting, funds are amounts of cash or other forms of wealth set aside for and devoted to a special purpose and kept apart from cash or other forms of wealth not devoted to the same purpose, while accounts are the statements of the debit and credit entries relating to speci- fied objects of expenditure and sources of receipt. The cash or other forms of wealth belonging to a particular fund may properly be spoken of as assets of such fund, while cash is never the asset of an account, but the asset of the individual corporation or fund upon whose books the account is carried. Cash belonging to a specified fund can be paid out only on an INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 151 order warrant, or check drawn against that fund by one hav- tag authority so to do, while corresponding instruments drawn in settlement of accounts are always payable from any money of the maker which is available for general expenditures. Sinking funds.-A sinking fund is, in its original meaumg a fund to which moneys are periodically transferred to m^^^^ l^^" terest when due and to be invested and accumulated foi the purpose of amortizing bonds at maturity. The name is also cus omarily given to funds for meeting interest or for redeem- ing b"nds-one or both-without investments. Funds tov these purposes are more properly called interest or redemption funds than sinking funds; but for practical purposes the Bureau of the census treats them as sinking funds, and they^f .t;*.^^ reported on schedule G 23, providing they are called sinking funds" and are treated as "/«nds" by the city; otherwise not in compiling schedule G 23, observe that all Investments and c-sh balances under the exclusive control of a special sinking fund commission or board, and by it reported as held for sinking fund purposes, are to be considered as a part of the assets of the sinking funds of the city and included with the corresponding transactions upon schedule G 23, even though the commission or board have received investments and cash of individuals and keep a record of the same by private trust accounts to be reported on schedule G 27. But cash balances and investments held by such commission or board for private trust purposes and kept distinct from cash and investments for sinking fund purposes, and so reported by the local officials s^iould not be considered as sinking fund assets, but included as assets of private trust funds on schedule G 26. Cash bal- ances and securities held by such commission or board for public trusts for municipal uses should in all cases be separated from the cash balances and securities for sinking fund pur- poses and reported together with the transactions connected with such balances and securities upon schedule G 25 for public trust funds for municipal use. Cash under the control of the city comptroller or treasurer, and by such official kept in a fund for sinking fund purposes. Is always to be considered as belonging to a sinking fund of the city, and so reported on schedule G 23. Such cash should, however, be carefully distinguished from credit balances which 152 TASTRUCTIONS TO CLEBKS AND SPECIAL AGENTS. are shown on the books of the comptroller or treasurer, but do not represent investments or cash in hank or elseichire that can be withdrawn only by check or warrant stating spe- cifically that it is made payable from the given " fund " Such credit balances of accounts and all transactions shown in such accounts are to be treated the same as all other credit balances and transactions of accounts and to be included upon the schedule prepared for the appropriate division of the govern- ment of the city, but not on schedule G 23. Investment funds.— Municipal investment funds are those ad- ministrative funds consisting of securities or other forms of wealth held by cities merely for investment and subject to no condition or obligation other than those usually met with in connection with investments in private life. The designation Is considered the most appropriate for reference to such prop- erty. Schedule G 24 is arranged for the best means for report- ing the municipal assets of this character and all municipal transactions relating to their ownership and management. Trusts.— The word "trusts" has been defined in many ways Some of the briefest and best of those definitions are here given : «A trust is an equitable right, title, or interest in prop- erty, real or personal, distinct from the legal ownership thereof." "A trust signifies a holding of property subject to a duty of employing it or applying its proceeds, according to directions given by the person from whom it was derived." "A trust is a relation between two persons by virtue of which one of them, as trustee, holds property for the benefit of the other, the cestui que trust:* " Sometimes the equitable title of the beneficiary, sometimes the obligation of the trustee, and again the right held is called the trust; but the right of the beneficiary is in the trust, the obligation of the trustee results from the trust, and the right held is the subject matter of the trust ; neither of them is the trust itself. All together constitute the trust." Trusts funds and accounts.— Funds and accounts maintained by cities in connection with their administrations as trustees of trusts accepted by them constitute trust funds and trust accounts. The specific names to be assigned such funds and accounts depend upon the nature of the trusts, and thus become the designations given to the trusts for which the funds are maintained and the accounts are kept. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 15S Public trusts. — "As defined by the courts * public,' or, as they are frequently termed 'charitable' trusts, are those created for the benefit of an uuascertained, uncertain, and sometimes fluctuating body of individuals, in which the cestuis que trustent may be a portion or class of a public community, as, for example, the poor or the children of a particular town or parish." Such trusts, as has been pointed out by Lord Mac- Naghten, comprise "four principal divisions: Trusts for the relief of poverty, trusts for the advancement of education, trusts for the advancement of religion, and trusts for other purposes beneficial to the community." The public trusts accepted by American cities are of two classes : (1) Those which are for "charitable uses," as above described and catalogued, for which the average city has authority to make appropriations from its treasury; and (2) those for charitable uses for which the city does not have that authority. The first are called by the Bureau of the Census "public trusts for municipal uses;'* and the second, " public trusts for nonmunicipal uses." Private trusts. — The courts in decisions have given the desig- nation " private " to those trusts which exist for the benefit of a certain designated individual, in which the cestui que trust, or beneficiary, is a known person or class of persons. In such trusts the beneficial interest is vested in some individual or individuals who are, or within a certain time may be, definitely ascertained, and who, unless under some disability, may col- lectively and within the terms of the trusts control, modify, or end the trust. Public trust funds. — Municipal public trust funds are those funds paid to the city as trustee with the object of having the principal or income devoted to some charitable use, as above set forth. Those which are for " municipal uses " belong to the following groups : (a) Moneys received from other civil divisions or from private individuals or corporations, all of which moneys are to be expended for specified general purposes, for which the city has authority to make appropriations, and no part of which moneys is permanently or temporarily Invested. (6) Moneys or other forms of wealth received from sundry sources to create a perpetual fund and the interest to be devoted to uses as set forth in (a). I- , ^i; r ^^f 154 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. (c) Moneys received and held under conditions which permit the expenditure of all funds as described in (o), but which require or permit the investment of any unused balance, sub- stantially as described In (6). id) Moneys or other forms of wealth received from sundry sources, as specified in (&), which have been converted in whole or in part to general city purposes under conditions which oblige the city to pay or to expend for specified purposes an amount equivalent to interest on the amount so converted to general municipal purposes. When a division of the muncipality accepts a public trust for municipal uses, such as is mentioned above in (a) and does not create a fund for the administration of the trusts but instead only shows the transactions relating to such trusts in an account or accounts, no record of such trust transactions is reported on schedule G 25, and no special report of the same is otherwise required. A schedule, G 25, reporting the transactions of funds for municipal uses such as are mentioned in (6) and (c), which «=how the transfer to some division of the government of the city of the whole or a part of the income earned, should not report the unexpended balance of that income in the hands of the treas- urer of that division to which transferred, neither should such balance be shown on any separate schedule G 25 unless it is kept separate from other moneys in that treasury and not in- cluded in the total of its general treasury cash on hand. When the only municipal record of public trusts for municipal uses mentioned above in (d) consists of accounts on the city books or in its printed report showing the payment of interest to the credit of such account, and the expenditure of the same for the objects of the trust, or the expenditure of money for such objects, an exception should be made to the method of reporting the " accounts." " Public trust fund " schedules should be pre- pared showing as assets loans to the city equal to the amount of cash converted to general purposes (special debt obligations to public trust funds), and the receipt of money from the city as interest on such city securities, and the expenditure of this income for purposes of the trust or transfers to the city, or as cash on hand, as will most fully represent the facts shown on the city records, and also exhibit the proper administration of the trust. < INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 155 Public trust funds for nonmunicipal uses. — Public trust funds for the care of private lots, graves, and monuments in ceme- teries, and for other general purposes for which the cities do not have authority to make appropriations are to be reported on schedule G 25; writing, however, after the present title the words " for nonmunicipal uses." These schedules are not to be combined with the schedules of public trust funds for municipal uses. Public trust funds for " nonmunicipal uses " may exist in any of the four forms specified above, but the moneys received or expended must be for uses or purposes for which the city does not have authority to make appropriations. All moneys for trusts for nonmunicipal uses received and treated as described in (a), (6), (c), and (d) must be fully set forth in the schedules marked " public trust funds for non- municipal uses," but receipts for such public trusts should be shown on consolidated schedule only after II 99 o, and pay- ments for the objects of the trusts after P 99 o. Moneys re- ceived for public trust funds for nonmunicipal uses and con- verted to city uses as described in {d) should be treated as " special debt obligations to public trust funds " and otherwise reported as described above. Schedules for public trust funds for nonmunicipal uses must distinctly state the object for which the trust was established, and if in a given city such trusts are established for more than one purpose the funds for different purposes must be reported separately on different schedules. Private trust funds. — The so-called private trust funds of cities are those funds which consist of money or other property belonging to private individuals or corporations or to other civil divisions held temporarily by the city as trustee for the owner and for his benefit and not for meeting municipal expenses, outlnys. or indebtedness. Private trust accounts. — The private trust accounts of cities are those accounts of the money of private individuals or cor- porations which the city has received into its custody or control and turned into its general treasury and which by these ac- counts is shown as a private trust liability of the nninicipality. Special trust funds and accounts. — The term "special trust funds " of municipalities is here applied to those administrative funds maintained in connection with receipts and expenditures 1 156 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. involving obligations of a public nature other than those which give rise to sinking, public trust, and private trust funds. The most common of these funds in American cities arise from the collection of money by special assessments for local improve- ments, from subventions or grants to the municipalitv from other civil divisions for the support of schools, libraries, and other purposes, or from the collection by the city of revenue for other civil divisions. When the cash received in connection with the trusts mentio)ied is not kept separate from other municipal cash, but is carried on the municipal books in ac- counts with the various purposes of such trusts, the accounts with the transactions involved are here called "special trust accounts." The balances and transactions of all such special ti-ust funds and accounts are to be included on schedules G 20 and G 21 with the balances and transactions of the division of the government of the city having charge of their administra- tion; but when a city acts as agent for other civil divisions in collecting taxes and other revenue for such divisions, and the city has in its possession at the beginning and close of the year cash belonging to such other divisions, a private trust fund or private trust account schedule is to be prepared, according as the cash is held in a fund or the obligation of the city is recorded in a special agency or trust account, showing the receipts and pnyments on the account substantially as called for by the instructions for R 98 and P 98, and the credit balance as called for by all othei- private trust accounts. Mark such schedules " revenue account exhibits." In filling out schedules G 23, G 24, and G 25, care should be taken to observe the general instructions for the preparation of such schedules given on pages 20 and 21 of this book, and the definitions of sinking, investment, and public trust funds given in general instructions on the pages which immediately precede this paragraph. Balances.— Division A and certain inquiries of Division B, of gche(iules G 23, G 24. and G 25 are arranged for reporting the cash and other assets on hand at the beginning and close of the fiscal year. In the column "cash," of Division A, and after the appropriate inquiries of Division B, report the amount of cash on hand at the beginning and c!ose of the year belonging to the fund for which a given schedule Is prepared, separating INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 157 such cash, where called for by the inquiries of the schedule, into that belonging to the principal of the fund and other cash. The amounts to be reported as cash on hand should include any small amounts of cash in the hands of those in charge of the funds, together with all deposits in banks subject to check. Time certificates and other special deposits in banks drawing rates of interest sufficient to justify their classification as in- vestments are to be reported in the column " other investments " and accompanied by NOTES stating the facts, giving amounts so reported, rates of interest, conditions of deposit, etc. In the column " appraised value of real property," report the appraised value at the beginning and close of the year, of real property held by the fund or funds for which a given schedule is prepared. When appraisements are made during the year, enter the new appraisal at the beginning as well as at the close of the year, and explain why the values differ from the values reported the preceding year. In the same NOTES, also explain the character of the real property, its uses, etc. In like manner, in the column " par value of city securities," report the par value of such bonds and other obligations issued or assumed by the government of the city as constitute a part of the fund. // anj/ of the " city securities " reported by any of these funds were issued by a division of the government of the city other than the city corporation, such as schools, park boards, etc., accompanying NOTES should state that fact and the amounts and character of the obligations of this other division thus held. In the case of public trust funds great care should be taken in reporting balances. These funds may have two distinctly different types of city securities among their assets. They may have the city securities of the several classes (a), id), (e), and (/i), to which attention is called in the in- structions for schedule G 22, pages 144 to 147 of this book, and which may be held by the general public or by the sinking and investment funds. They may also hold city securities which have been classed as "special debt obligations to public trust funds," which are described at length in the instructions for schedule G 22. page 144 of this book. The two classes of city securities should be distinguished in the preparation of schedule G 25, as well as in that of G 20 and G 22. Care should be taken. however, that no cash belonging to public trust funds in the ■i m\\ t III, f 158 INSTRUCTIOISS TO CLERKS AND SPECIAL AGENTS. ciistcHly of the ofnclals of the city corporation, schools, or other div sions of the government of the city be reported as " city sec™" unless the city is legally holden to pay interest fhf" ^^^^«' P^e^i^nis, and discount£.-If the city books show the market" or ♦•cost" value of investments, instead of the par value, make an effort to secure report on the basis of par value; but if such a report is not practical without much labor, substitute the word "market" or "cost" for thP word par^ in Division A, and, if necessary, also in Divisions B and C In Division B report all premiums, discounts, and accrued interest as shown on the city books, giving in the accompanying NOTES full description of any special or ex- ceptional method of bookkeeping with respect to values of se- curities and other investments, and especially with reference to reporting premiums and discounts thereon. Receipts from investments disposed of.-All transactions of sinking, investment, and public trust funds bv which any of their investments are disposed of are to be reported after in- quiries 1, 2, and 16 of schedules G 23 and G 25, and after in- quiries 1, 2, and 15 of schedule G 24. The same rules should be observed in reporting receipts on the two lines of these inquiries and after inquiry 1 of Division C, as is set forth at length with reference to payments for investments purchased, given In the succeeding paragraphs. Payments for investments purchased.— On the schedules for sinking, investment, and public trust funds, three general in- quiries are provided, after which are to be reported the par value of investments purchased and the premiums paid or dis- counts allowed thereon. On schedules G 23 and G 25 these inquiries are numbered 4. 13, and 14 ; and on schedule G 24, 4 12, and 13. On line a of these inquiries report the par value' premiums, and discounts, respectively, for (1) original issues of city securities purchased from the city corporation or any other division of the government of the city; and also for (9) .^y securities of the municipality or any other investments pur- chased for investment by the fund for which the schedule is prepared, from any sinking, investment, or public trust fund for municipal uses. Purchases such as those mentioned in (2) are to be shown separately in answer to inquiry 2 of INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 159 Division C, in addition to being reported on line "from city" of the specified inquiries on Division B. All " investment trans- fer payments" reported on any schedule in Division C should generally be balanced by corresponding "investment transfer receipts" on the same or some other schedule — G 23, G 24, or G 25. All failures so to balance, due to different fiscal years of funds, must be fully explained in NOTES. If payments are made for the purchase of real property, in- clude on the appropriate line of inquiry "par value of invest- ments purchased " the cost price of such property. Balance of schedules. — In all cases be sure that the aggre- gate investment assets given in Division A for the beginning of the year, plus those purchased, minus those disposed of^ equal those on hand at the close of the year. The instructions should be observed with special care in reporting sinking funds, as cities sometimes cancel a portion of the city securities in such funds without the formal transfer of cash therefor. All securities thus canceled should be reported as "disposed of* on line "to city" after inquiry 1 a of schedule G 23, and those receipts balanced by a report of "city securities canceled" on one of the blank lines of inquiry 21. Such receipts should not be included in Division C ; they are " transfers on debt account," but not "investment transfers." In reporting purchases of investments from or sales thereof to the city, give in NOTES on schedules O 23, O 24, and O 25 the amounts of such pur- chases or sales as were from or to the city corporation and the amounts which were from or to other divisions of the govern- ment of the city. In reporting the disposal of real property, either to the public or by exchange with another fund, enter the appraised value on appropriate lines of inquiry " par value of investments dis- posed of," and the difference between the amount actually re- ceived and such appraised value as " premium " or " discount." Interest and rent. — The interest earned and rent received by a sinking fund is to be reported on lines a and h of in- quiries 7 and 8 of schedule G 23, and after inquiries 6 and 7 of schedules G 24 and G 25. On lines 7 a and 8 o of schedule G 23, and on lines 6 a and 7 a of the other schedules, are to be reported the amounts received by the fund as interest on se- curities of any branch of the government of the city held by 1 III iiHi 160 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. the fund as investments, or as rent on city real property leased by the fund to some division of the government of the city All mterest and rent received on other investments are to be reported after 7 6 and 8 6 of schedule G 23 and after 6 6 and 7 6 of the other schedules. The amount of interest received by a fund on city securities issued hy another division of the government of the city than the one to which the fund belongs should be stated separately in NOTES. Accrued interest.-The form of the inquiries for reporting accrued interest is such that they call for but little special instruction, as far as these schedules are concerned ^ oo ^T^'"''^ """'^ ^"""^ reporting accrued interest on schedules Ix 26, G 24, and G 25 are the same in principle as those contained In preceding paragraphs of the instructions for reporting the par value, premiums, and discounts of investments purchased or disposed of. Accrued interest received on city securities canceled or re- deemed should be included after inquiry 7 a, but not on lines of mquiry "accrued interest on securities disposed of" "to city." Accrued interest received on original sales of city se- curities is to be reported on one of the lines for " miscellaneous »' as directed in instructions on page 161. Expenses of management-Accompany report of expenses of management with NOTES stating the cost of such management chargeable to " salaries and wages," and " miscellaneous " (See also, instructions for P 15 /, P 92, and P 93.) Outlays and expenses on account of real property.— If a fund has investments in real property the payments made for the erection of new buildings, fences, etc., for the repair of old ones and for other objects connected with the use or maintenance of such realty, should be separated into two classes, the one corre- sponding to payments for outlays and the other to those for expenses of operation and maintenance, as described in instruc tions on pages 68 and 127. Payments of the class designated ** outlays " should be reported in answer to inquiry 13 of sched ule G 23 and the corresponding inquiry of schedule G '>4 or G 25 and accompanied by NOTES stating the amount and character thereof. All other payments should be included in answer to inquiry " expenses of management.** 1 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 161 Miscellaneous payments and receipts. — On the blank lines for miscellaneous payments and receipts report all payments and receipts except those specifically assigned to other inquiries of these schedules. On the blank lines write the source of receipt and object of payment, and in the bracketed spaces give the number of inquiries with which they are to be consolidated on schedule G 20. Accompany all such reports with NOTES such as are called for by the instructions for that inquiry ot G 20, with which they are to be consolidated. Kefunds and receipts and payments in error should in all cases be reported sepa- rately. Loss accounts. — Observe rules given in instructions for sched nle G 20 in reporting " losses by defalcation, etc.," or receipts in settlement of the same. Premiums and accrued interest on original sales of city securi- ties.— Among the receipts to be reported on the lines for " mis- cellaneous" are the accrued interest and premiums on original sales of city securities that are by the ordinances of certain cities assigned to the sinking fund. They should be given the numbers R 97 and R 102 c and consolidated with the proper lines and columns of such inquiries, provided they are not pre- viously shown on the books and schedules for the city corpora- tion or of the division of the government of the city issuing the same. In such cases they should appear among the trans- fer receipts of the sinking fund and the transfer payments of the division receiving and transferring them to the sinking fund. This class of so-called premiums and accrued interest should not be confounded with those received by the sinking, investment, and public trufet funds on the sale of investments of those funds. Private trust accounts of sinking funds. — In some cities the sinking funds are made the custodians of certain private trust account deposits, which are included among the sinking fund Fssets, and not held separately as the assets of private trust funds or accounts. In all cases of private trust deposits there is a liability equal to the amount of cash to the credit of the several accounts. The correct way to show this liability is by a private trust account exhibit on a schedule G 27 for such accounts. Where these deposits are in the hands of sinking funds, but kept entirely distinct from the sinking fund assets, 42099°— 18 11 .1 iNI •Hi >HI t 162 INSTKUCTIONS TO CLEKKS AND SPECIAL AGENTS. they are to be reported as called for by the instructions for schedule G 26. Transfers.— All cash transfers between the funds and the divisions of the government of the city are to be reported on the lines of schedules G 23, G 24, and G 25 provided therefor, and accompanied by such NOTES as will permit the proper consolidation after inquiries P 305 and R 105 of schedule G 20, as called for by the instructions for these inquiries, page 137.' Directions have already been given for reporting investment transfers in Division C. (See pages 158 and 151).) Public trust funds for nonmunicipal uses.— In consoli'dating this schedule observe that all payments for objects of the trusts, Including payments of accrued interest, are to be reported after P 99 a, and all receipts for creating those trusts, including re- ceipts of interest on investments held and accrued interest on Investments disposed of, are to be reported after R 99 o; and that there can be no transfer within the census definition of that term between a public trust fund for nonmunicipal uses and the city corporation, or one of the sinking, investment, or public trust funds for municipal uses. Investments not funds.— Report on a schedule G24 all trans- actions relating to the acquisition or disposal of miscellaneous Investments or productive properties which are neither used by any city department, office, or enterprise, nor held as an asset of a sinking or trust fund. Schedule G 24, used for reporting these miscellaneous investments, should have the words " not a " inserted in the title before the word " fund." The properties to be reported on the schedule G 24 as here directed vary greatly In character and in the circumstances of their acquisition. Frequently the acquisition of real property held as an investment, but not as the asset of a fund, Is inci- dental to the conduct of government business, but the property is not used in such business. As an example of this type of investment, mention Is made of real property acquired by a city at a tax sale when the title vests absolutely In the city. In such a case the total amount of taxes, penalties, etc., should be entered after the proper Inquiry of G 20 as a receipt from taxes and balanced by an equal amount reported as a transfer payment for an Investment, and schedule G 24 should record a transfer receipt after inquiry 5, and an equal amount after INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. IGST Inquiry 12 6, "investments purchased from public." All other transactions affecting this property, as receipts from rents or payments for repairs, should be reported on G 24, as are- similar transactions connected with investment funds. SCHEDULES G 26 AND G 27. PRIVATE TRUST FUNDS AND ACCOUNTS. City as private trustee.— The assets of private trust funds, as those of public trust funds for nonmunicipal uses, are in reality the property of private individuals, corporations, or other civil divisions which are temporarily or permanently in the custody or control of the city and not the property of the city, as are the assets of sinking, investment, and public trust funds for municipal uses. Receipts from and payments to such funds by the various departments, offices, and enterprises of the city are therefore not transfers, but are transactions allied to the receipts from and payments to the trustors, or members of the general public, and to that extent are nominally duplicated under the instructions here given for reporting them on schedule G 26 and consolidating them on schedule G 20. In the case of private trust accounts the credit balances rep- resent private trust or debt liabilities of the city to the trustors. The entries on the city books, if properly kept, for private trust accounts as for private trust funds, also involve duplications such as are shown on the books of a private concern between its general accounts and those which represent the credit of a man for whom it is conducting business as an agent. The entries in the bracketed spaces of Division C of schedule G 26 and the corresponding bracketed spaces of schedule G 27 are to record the character of the transactions thus duplicated on the lines of schedule G 20 in which the duplicated entries are to be found. These bracketed numbers are required to assist the office in checking the accuracy of the schedules and their con- formity with city accounts. When the schedule as prepare*! results In a duplication not shown on the city books, owing to- the city's imperfect system of accounting, call attention to the fact in accompanying NOTES, and make a complete explanation of the method employed In preparing the schedules. Also ex- plain why and how the schedule differs from the record thu» compiled. ^-O 164 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 165 m I til The cash on hand i-eported on schedule G 26 for s. private trust fund should always be the treasurer's balance when the sum differs from that of the comptroller. If warrants had been drawn against this balance and were unpaid at the end of the year, they should not be included among the outstanding debts of the city on schedule G 22, but should be balanced on one of the lines of inquiry 6 after the words " unpaid warrants," and consolidated after R 99 b. In the case of private trust accounts with no separate cash the account is always to be as shown on the books of the comp- troller or auditor, and outstanding warrants should be included among the city's obligations. Payments from one fund or account to another should always be treated as original payments to and receipts from the public, and should thus to the extent of such obligation duplicate the reported receipts and payments recorded on the census schedule. The city as agent— When the city collects taxes and other revenue for other civil divisions, it acts as agent for such divi- sion. The legal obligations of an agent to the principal is different from that of a trustee to the trustor, and yet it is Jillied thereto. To assist in securing all needed facts relating to the cash or credit balance of money collected by the city for other civil divisions, agents are directed to use schedules G 26 and G 27 as exhibits of the transactions reported on schedule G 20, after inquiry 9S. If the city holds the balance due other divisions in a fund, use should be made of schedule G 26 : other- wise, of schedule G 27. The amounts collected by the city for other civil divisions and that paid them should be reported as receipts or payments of objects of trusts after titles that will show the character of revenue for which the receipts and pay- ments were made. A separate schedule should be made for each civil division for which reports are made, and this should be marked " Exhibit for state," " Exhibit for county," etc. Private trust funds.— Schedule G 26 is provided for reporting the balances, receipts, and payments of all private trust funds. Those funds under the control of cities are of three distinct types: (1) Funds with cash balances only; (2) funds with securities which have been received from the trustees at a book value, and which will be returned to them at the same value* and (3) funds which purchase and sell securities the same n« ^o sinking, Investment, and public trust funds. In preparing a schedule for a city with funds of the type first mentioned, report the receipts for the objects of the trust after descriptive titles on the lines of inquiry 6 and the corre- sponding payments after inquiry 15. The titles should name the purpose of each distinct fund or class of funds such as those designated " deposits on contract bonds," " deposits for the redemption of tax sales," " deposits on account bonds," "amounts held back on contracts," etc. The cash balance at the beginning and close of the year should be reported in the column " cash " in Division A, and also after inquiries 8 and 17 of Division B ; and Division C should be completed showing the numbers of inquiries of receipts and payments on schedule G 20 on which the amounts reported after inquiries 6 and 15 are duplicated. In preparing a schedule for a city having one or more funds of the type or class mentioned above under (2) include the book value of the securities received with the answer to inquiry 6 and that of the securities returned to the trustor with those of inquiry 15; and to guarantee a correct report on Division A, report the amount after inquiry 10 equal to the book value of the securities received in trust, and after inquiry 1, an amount equal to that returned to the trustor. Such securities reported in Division A should be accompanied with NOTES, calling attention to the fact that such securities are held at book values. With the exceptions noted above, funds of this type are to be reported substantially as directed in the preceding paragraphs. Cities having private trust funds of the type mentioned above under (3) should have their receipts for investments sold reported after inquiries 1, 2, and 12, and their payments for securities purchased, after 3, 10, and 11. All other receipts and payments should be made as directed above for funds such as those mentioned under (1). Payments for accrued interest, or receipts of such interest on account of securities purchased or sold should be reported after inquiries 4 and 13. Private trust accounts. — On schedule G 27 report the debit and credit balances and the receipts and payments on account of private trust accounts, being careful to differentiate private trust accounts from private trust funds in accordance with the definitions given on other pages. The character of transactions and debit and credit balances of these private trust accounts il m i|! 166 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. are to be reported .m a single schedule G 27, and the schedule should show in NOTES in each case which of these transactions and balances so reported are reported in the books of the city corporation and which belong to other divisions of the city government or to some of the sinking funds of such divisions. Observe, however, that as previously directed a separate sched- ule should be used, marked " Exhibit," for showing the trans- actions and credit and debit balances of books and other reve- nues collected by the city for other civil divisions. SCHEDULE G 28. L Valuations of Pbopebty, etc., Subject to Taxation. The inquiries on page 2 of schedule G 28 are arranged to secure all necessary information relating to the valuations of property, of occupations, and of special franchises as a basis for levying revenue under the governmental power of taxation. Provision is first made for reporting the valuations made as of the current and preceding years. Only the former are to be returned, provided the taxes to be levied and collected on the assessment made as of the current fiscal year are due and collected in large part before the close of that year. In case such taxes are not due until after the close of the fiscal year in which the assessment is made, then the return should be made in Division I of the assessed valuation for both the current and the preceding fiscal year. The valuations to he reported for loth years are those of the completed tax lists of the given years, with all the supplemental corrections and additions on tchich the taxes are actually levied and collected. If the real property is assessed only once in two, four, or ten years, the figures entered in Division I must be those upon which the tax levies of the reported year are computed, whether such valuations are based upon a primary assessment or are adjusted for the tax lists of the current year. In such cases the accompanying NOTES should call attention to the date of the primary assessment and state whether the figures of Divi- sion I are based upon that assessment or upon the adjusted valuations. In returning the date of assessment, give in each instance the month and year for which the assessment is made INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 167 In every case the valuations given in Division I must le those upon which the tax levies given in Division II are based. The schedule makes provision for reporting the valuation subject to taxation for the purposes of the city corporation. Including its sinking fund requirements, and also those for any division of the government of the city which may cover a terri- tory or include a valuation greater or less than that of the city corporation. A further provision is made for reporting the valuation, subject to state and county taxes. If the valuation for both of the latter is identical with that of the city, that fact should be indicated by writing in the column provided therefor the words " same as city." If the valuations for both differ in any respect from that of the city corporation, but are identical for state and county, all details of the valuation should be entered in the column provided therefor. If the valuation of one of the two differs from the city and the other agrees, enter the valuation of the one which differs, and call attention in NOTES to the other facts relating to the case. If both valua- tions differ in some respect from that of the city, and each from the other, enter one in the column provided after inquiries 1 to 16 and enter the other with appropriate designations in some column after the lines 18 to 27. In all such cases give proper designation to the columns and accompany the report with full explanatory NOTES. If the government of the city includes, besides the city cor- poration, one or more independent taxing districts or divisions, the name of such district or division should be entered in the blank space in the column next after the one " for purposes of city corporation ; " if the valuation for such division is identical with that for the city corporation, write the words "same as city" in the column provided for valuations of independent divisions; and if there are two or more such divisions with different valuations, report one of them in the column specially provided therefor, and the other on the lines of inquiries 18 to 27, as directed above for the state or county, under condi- tions there stated. In all such cases give name of division of government of the city for which the valuation is thus reported, and state in NOTES how it differs in territory from the city corporation. If the assessed valuation of any reported inde- pendent division exceeds that of the city corporation, explain i h I ^1 J 1C8 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. m NOTES whether such excess is due to different bases of valuation or to a difference in territory. (See, also, instructions for ♦ primary schedules for minor divisions of the government of the city," page 22.) A. Valuations subject to general property taxes.-The onlv valuations to be repo^-ted after inquiries 1 to 5 under the above division are those of proi)erty subject to general property taxes If the local assessment separates the value of improvements on lands and lots from the value of the lands themselves, the amounts should be reported separately on lines 1 and 2 If no such separation is made by the local authorities, the only entry necessary will be after inquiry 1, changing, however, the words "exclusive of" to "including." Other property.— As "other property," report any property that IS not classed by the laws of the state for which the sched- ule is prepared either as " real " or " personal." In the states of Alabama, Arkansas, California, Colorado, Florida, Geor-ia Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Michig'in' Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jer- sey, Ohio, Oklahoma, South Carolina, Tennessee, Utah. Virginia West Virginia, and Wisconsin, report as "other property" the property of railroads and other public utility corporations re- porting separately the assessment of each class of property and reiiorting the same after a specific descriptive title. Assessed valuation of independent civil divisions.— If the val- uation for the independent division, on a basis common both to this division and the city corporation, exceeds that of the city by more than 10 pe^- cent, the instructions on page 23 must be carried out by the agent in the field. Attention is specifically called to the school district valuation for Pueblo Colo and Butte, Mont. ' ^ B. Valuations subject to special property taxes.— Under this division are to be included the valuations of property subject to taxation when the resulting receipts are by instructions for G 20 to be classed as from special property taxes. Among the valuations thus to be reported are those of bank stock shares In Massachusetts and New York and miscellaneous securities In Maryland. The blank lines 8 to 10 are provided for report- ing the valuations of property other than that mentioned which Is subject to "special property taxes." Do not report after INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 16^ Inquiries 6 to 10 any property such as bank stock shares if the taxes collected upon such valuations are to be reported under the designation " general property taxes." All such properties, as a rule, are to be reported after inquiry 3. C. Miscellaneous valuations.— Under Subdivision C are to be reported, on line 13 for Pennsylvania and Vermont cities, the value of occupations as assessed for taxation purposes. This should in no case be the taxes levied, but the value of the oc- cupations assessed for taxation. On line " special franchises " are to be reported the assessed values of the "special franchises," so called,. of public service corporations in the state of New York. These are valuations subject only to taxation for local purposes. On blank lines 15 and 16 report any other miscellaneous valuations not prop- erly included after inquiry 4 and accompany all valuations so reported with full descriptive NOTES. II. Tax Levies. The inquiries on page 3 of schedule G 28 are arranged for re- porting all essential facts relating to all levies for general prop- erty, special property, and other specified taxes. Division II, like Division I, is arranged for securing reports for the current and preceding years. The blanks for one or both years are to be filled subject to the conditions set forth above for Division I. Give the month and year in which the reported levies are made and the month and year in which taxes thus levied become due and collectible. This date of levy must always he reported and must he a day and month within the 12 months included as the fiscal year for schedule G 20, even though the taxes are not due until tLe following year. In some states, as Massachusetts, there is no specific " date of levy ; " in such cases report as the date of levy the day on which the tax lists or rolls must be finally completed and delivered to the collector. The reported date on which taxes become due should be the last month in which taxes are payable without interest or penalties. In ac- companying NOTES state the year for which the proceeds of the levy are available. Observe that the "amount of levies" reported should in all cases be the product of the " amount of valuation " and the " rate per $1,000 valuation " op the varia- tion must be explained In NOTES. i •#1 1 170 INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. A. General property tax levies.— After inquiry 1 are to be re- ported all facts called for by the schedule relating to general property taxes for the city corporation. On line 1 a, in column " amount of valuation," report the total assessed valuation of property within the city limits, as given after inquiry 5 in Division I in column " for purposes of city corporation," pro- vided all this property is subject to a certain uniform rate for $1,000 of assessed valuation. Report the rate in the column provided therefor and the resulting tax levies in the column "amount of levies." General property tax levies that do not affect all the property in a city should be reported on other lines of inquiry 1, the valuation subject to each rate being given by itself with its rate and the total amount of levies in the proper columns. All such levies and valuations as are re- ferred to in the preceding sentence must be accompanied by explanatory NOTES. If inquirj- 1 does not provide lines sufB- cient to report in detail all levies affecting only a portion of the property in the city, utilize some of the blank spaces of pages 1 and 2. The total amounts reported in column " amount of levies," in answer to inquiry 1, should be the aggregate of all levies of general property taxes for the city corporation. On the lines of inquiry 2 report the amount of valuation, rate of levy, and amount levied by independent divisions of the gov- ernment of the city other than the city corporation, such as school districts having independent power of taxation. Write on the blank lines provided therefor the name of the division. If for any such division there are general as well as specific levies, report on one line the general levy and utilize one or more of the others for reporting the specific levies for such independent divisions. On lines 4, 5, and 6 report levies for state, county, and minor civil divisions. These must not le omitted. Do not include on line 6 any division of the government of the city whose pay- ments for expenses and receipts from revenues are reported on the consolidated schedule G 20. Accompany all reports after inquiry 6 with NOTES giving the name and character of the civil division whose figures are there reported. The valuations for inquiries 4, 5, and 6 are always to be those of property within the limits of the city government as assessed for the state, county, or other division of government whose tax levies are reported on the same line. INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 171 B Special property tax levies.-These are to be reported on the lines of inquiries 8 and 9 if for any division of the gov- ernment of the city, and after inquiries 11, 12, and 13 if for other civil divisions. On the blank lines should be written the class of property the same as in Division I. and in the column " amount of valuations " the valuation given in Division I for that class of property. In the column " rate per $1,000 valua- tion." or in NOTES, state the rate of levy. All tax levies reported in Division B should be accompanied by NOTES giv- ing complete information of the character and exceptional method of assessment and collection with reference thereto. Bank taxes: Inquiry 8 a.-Special attention should be given to the tax collected on bank stock in New York cities. If the amount reported at this inquiry does not agree with the receipt from this source reported in schedule G 20, state the reasons therefor in NOTES. _ ^ Mortgage tax: Inquiry 8 c.-Agents reporting cities m ^ew York and Minnesota should be sure to obtain the valuations on file in the county office, where they are kept, and to see that the levy reported in schedule G 28 equals the receipts in schedule G 20 C Tax levies on miscellaneous valuations.— Among the tax levies to be reported in Subdivision C are so-called occupation taxes which are to be given on line 15. For these taxes enter the assessed valuation as given in Subdivision C of Division I, and also enter the tax rate and tax levies in proper columns provided therefor, just as is done for general property taxes. On line 16 for the state of New York report the amount of valuations and tax levies on " special franchises." Be careful not to include these valuations and tax levies after inquiries 1 and 2 of Division A. In NOTES state whether in the col- lection of these levies any deductions are to be made for special privileges authorized by earlier legislation; and if so, state amounts so to be deducted. Accompany all levies reported on lines 17 and 18 with full descriptive NOTES, as directed for inquiries 15 and 16 of Division I. Poll taxes.— If a receipt from this class of taxes is shown In schedule G 20, or if the city levies such a tax, the number of polls, the rate, and the levy should be reponea on line 17 or 18, Division II-C. ;l , ! „ 172 1N8TEUCTI0N8 TO CLERKS AND SPECIAL AGENTO Schednles G 20 and G 28.-If schedule G 20 has a receipt at ii-i-V^hVutor "' ' ''""^"-- ™**' -^ -^ '^^ »: tax levy at fl R « o ^\ f* ""'' "^ ** valuation, rate, and wi ie\y at II-B-8 or 0. schedule G 28 Notes—Notes for schedule G 28 should be given on the sohed :^'juier2r '''-'"'' -^ -^ — - -- -- "^ III. Basis of Assessment. The answers to inauiriPQ i nn/i q ^# Whether the law dir^ts Ts^ss^ .L'tCf t hlrse^'l^ "ordinary sale," ''true value" "fnii x.oi ,. **° lished percentage thereo^^l^V "tr"! ^te^ oT ..TuTvaTe^; :tZ'trz,i;^::'zi^tt --''' '"-' '-^ —"« ^ _. . xt- »->-"uiiJauymg ««jljis. In answering inauirles 2 nnri 4 state the ratio between the assessed valuations and tL. value. Thus If the law calls for the assess^ X to be ^' per cent of the true value, and the actual assessed valuation 1^ 75 per cent of what It should have been th^ „„.. »"'uation is 1 Should be "20" and that to inqu' rr2^ 15 " Tn '""""^ ingulrles 2 and 4 do not depend u^n the reports oThTw!! assessors so much as upon those of the other princinri «! ^ officers of the city and the leading real estate defers JL'' you are to consult. If possible. sLre th^ rlrd rsai:s''o" real property, showing the ratio between assessed v, ^.f .nd sale prices. State in NOTES the ^aTes of Te personfr" C" e-sl fndr " " "'*^'- "' - answerrp:ra^; IV. Miscellaneous. legal Umit of borrowing.~On the lines of inquiry 1 nr f» accompanying NOTES, state the limit of borrowing ^ J by INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 173 law for the city corporation and all other divisions of the gov ernment of the city having independent power of incurring debt. In accompanying NOTES state what class of debt obligations are included and what excluded in determining the borrowing capacity of the city. If for any division there is no legal limit to the power of borrowing, answer " no limit." Area of city.— After inquiry 2 report in acres the land and water areas of the city on April 15 of the fiscal year. IaH this answer be in a form which will permit of its use for compiling tables such as Table 1 of the special census report for cities hav- ing a population of over 30,000 in 1910. In like manner give after inquiries 3 and 4 the area of any division of the govern- ment of the city which differs from that of the city. Date of close of fiscal year.— Secure the date of close of fiscal year for all divisions of the government having the independent power of levying taxes and report the same after inquiry 5. Date of incorporation of city.— On line 6 a of Division IV report the date of the first incorporation of the municipality as a city, and on line 6 b report the date of the last amendment to the charter of the city. V. Municipal Properties and Public Improvements. The inquiries of this division are designed to secure an exhibit of the present value of all the property and public improvements of the government of the city other than cash in the city treasury and cash and investments in the invested funds of the government of the city. In entering answers be careful to avoid duplications. For example, do not report for any special de- partment—as the police department— the value of any lands, buildings, apparatus, or other property included in the report of the municipal building or other department. In the same way omit from the reports of police departments, fire depart- ments, and cemeteries the value of securities held in trust for specified purposes, properly reported on schedule G 25. In reporting the value of any property ba careful to enter the same in Division A if the property is used by a department, oflEice, or municipal service enterprise, and in Division B, if the property is used by a public service enterprise. Special atten- tion is called to inquiry 13 which is to ba used for reporting the value of electric light systems operated as municipal service I "i « It !H 174 LNSTKUCTI0N8 TO CLERKS AND SPECIAL AGENTS. enterprises and to Inquiry 27, for electric light systems oper- ated as pubiic service enterprises If such informat.on is not available, secure the best obtainable estimates and report in xotp-o h«.„ . ""■•••iuaoie T,„^-„ leport m jxuiJiS how your results are obtained Impress upon the city officials the desirability of having these '^ZlZr' •'"''"^""P"^— ts With their values HstS it t?on tn !<,"""' f *' '="^- '" '"'« connection call atten- fr.irf V^"'' "' *"' ""'* "' «"« '"«' «P«cial census report for cities having a population of over 30,000, containing sta tlstics of the value of municipal properties and improvements and the text relating thereto; and whenever practicabl~ the cooperation of city officials in obtaining accurate statemen ! of the cost and also of the present value of all the properties and public works of the individual cities. For the prj^em value secure a statement of the amount of money that would be required to replace these properties or public Improvemento m as good a state as they now are. This reported value should not .„c;»de any esUrmte of the worth of franchises of such public service enterprises as water supply systems, even though ™,T?^ ^' """""'^ °' '""'" enterprises the city had to pay for franchises. When some other census schedule that you are required to prepare and return calls for a statement of the cost of any public property the value of which has to be given in schedule G 28, explain In NOTES any difference between such vilue and cost. In such NOTES describe aU factors which cause the difference. In reporting the value of any public service enter prises or of municipal parks, etc., include all property belongin^^ to the city, even though some portion of the same may be situ'' ated outside of the territorial limits thereof. The properties or public Improvements whose value or cosf of reproduction is to be reported on schedule G 28 are not as sets of the city in the same sense as private properties are assets of individuals or corporations. Cities should, however know the original cost and present value, or present cost of reproduction, of all these properties and public improvements, as only by such ipformation can they determine the character of the management of municipal affairs and the economy of ttl expenditures which have been made for such properties anrt INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 175 public works. It is especially with a view to disclosing these facts that inquiries 33 to 42 of Division V of schedule G 28 are inserted in the schedule. The information thus secured will be printed as soon as a sufficient number of cities have fairly trustworthy statements of the cost and value of these public improvements. If they were constructed largely or wholly by the issue of long term bonds, it is desirable to jcccompany the statement of present value of the improvements with statements of the outstanding loans for their construction, less sinking fund assets held especially for amortization of said loans. 4 T-UK&W INSTRUCTIONS TO CLERKS AND SPECIAL AGENTS. 177 ^^^ II i I] INSTRUCTIONS FOR WORK SHEETS. Names and purposes of work sheets.— Five forms of work sheets, designated by the letters A, B, C, D, and E, and one form for NOTES, designated by the letter F, are provided to facilitate the compilation of schedules G 20, G 21, G 23 G 24 "* 1' i\ 1994' /Vo ^ 0'.. W»w\TlfAi fSKPHMapMIt* Ipi^o .^ #^ ^ '1S'6T14?2287 V TV END OF TITLE