The Birmingham age-herald., 1916-02-22
GOVERNMENT COST IN ALL CITIES IS
 ON THE UPGRADE
Continued from Page One)


 mingham, Lowell, Mass; Salt Lake City, Utah; Des Moines, Ia. Pueblo, Col To- peka, Kans.; Montgomery, and Austin, Tex Their estimated population in 1915 ranged from 164000 for Birmingham to S 200 for Austin, averaging &, ,OO0.
 The eight cities having the council form in the earlier year and the commission form in the later are Dayton, O.; Read ing, Wilkes Barre, and Allentown, Pa. Covington, Ky; Saginaw, Mich; Spring field, O.. and Joplin, Mo. Their esti- mated population in 1915 ranged from 124- 900 for Dayton to 5000 for Jopin, averag- ing 69,000.
 The three groups have been made as nearly comparable as possible, but it will be noted that the average size of the council cities is greater than that of the commission cities, while these in their turn are larger than the cities which changed from the council to the commis- sion form between 1913 and 1915.
 PER CAPITA EXPENDITURES
 The salient facts brought out by the figures are
 The per capita expenditures for all gov ernmental costs-expenses of general de- partments, expenses of public service en- terprises. interest on indebtedness, and outlays for permanent mproyements-in- creased during the two-year period from $23. 70 to $2S. s in the council cities, taken as a group from $992 to S22.2O in the commission cities, and from $16.44 to $1S.76 in the cities governed by council in the earlier year and by commission in the later.
 The per capita expenditures for out lays alone increased from $S.40 to $10S0 in the council cities, from s460 to $5.86 in the commission cities, and from S4.07 to $5.21 in the cities which changed from the council to the commission form be- tween the earlier and the later year. This class of expenditures fluctuates so greatly from year to year, however, that a two-year comparison covering total of only "A cities does not provide suf- ficiently broad basis for definite conclu- sions.
 The per capita payments for current expenses and interest-that is, for all gov ernmental cost except outlays-increased from $15.30 to $1753 in the group of coun- oil cities, from s15.32 to $1634 in the com mission group, and from $12.37 to S3.55 in the group which changed from council to commission during the two-year period The increase in these expendi- lures was more than twice as great in the council cities as in the commission cities and nearly twice as great in the council cities as in those governed by council in the earlier year and by com mission in the later.
 EXCESS OF EXPENDITURES
 The council cities, taken as a group, show a per capita excess of expenditures over revenues amountinf to 92 cents in the fiscal year 1913 and 465 in the fiscal year 1915; and in seven of the eight cities, taken individually, the expenditures dur ing the later year were in excess of the receipts.
 Tn the group of commission cities the per capita excess of expenditures over revenues increased during the two-year period from 39 cents to S1.37; and in five of the eight cities, taken individually, the expenditures during the later year were in excess of the receipts.
 In the group of cities which changed from the council to the commission form between 1913 and 1915, the excess of ex- penditures over revenues increased dur ing the two-year period from "A cents to 96 cents per capita; and in four of these cities, taken separately, the expenditures during the later year exceeded the reve- nues.
 Levies of property taxes (which provide on an average, between one-half and two- thirds of the total revenues) in the coun- cil cities increased from S14.73 per capita in 1913 to s16,36 in 1915; in the commits sion cities, from $1111 to $l2.31; and in the cities which changed from conpcil to com HlSSlon uuflHs the lWp-SSal Poi AoA' AAoiii S10.0S to $11.24.
 THE INDEBTEDNESS
 The per capita net indebtedness Qunded and floating debt less sinking fund assets) of the council governed group of cities increased from $29.04 to $36.27 during the two years, and the cor responding item for each individual city increased.
 The per. capita net indebtedness of the commission governed group decrea sea during the same period from $4l.6 to $41 49. Three of the eight cities, taken in dividually, showed an increase in this respect, and the other five decrease
 The per capita net indebtedness of the eight cities having the council form in 1913 and the commission form in 1915 in- creased from $27,79 in the earlier year to $SO.1 in the later. In five of these cities, taken separately, this item showed an increase. and in three a decrease