Evening journal., 1919-10-13
REPORT FINANCES
OF j. S. CITIES
Government Makes Interest
ing Report of Receipts
and Disbursements.
NET INDEBTEDNESS
is 81, ,45l, ,2lS

WASHINGTON, Oct. i3.-ln i47 OF the
oq7 American cities OF more than 3d.
600 population the excess Of expendi-
lures for governmental costs. including
interest and outlsys for permanent i'm
Drovements. over revenues during the
fscal year 1918. amounted TO slO,y23,s 800,
or s34s per capita. In the remaining
20 cities the excess OF revenue over ex-
pepditures was s22;323, $50, or Si.60 per
rapih. Taking the entire PIT cities as
group. the excess Of expenditures
over revenues amounted TO s4o,ooO,55O'
or si.42 per capita. The net Indebted
ness OF these cities averaged oii.o5 per
capita.
These are among the significant facts
presented in a report entitled "finan-
cial Statistics OF Cities Having a Popu7
iation OF over 10000: 1915" soon TO be
issued by Director sam. l.. Rogers, OF
the Bureau OF Census, Department or
Commerce. This report. which was
compiled under the direction Of Starke
NJ. Grogan. chief statistician for statis-
tics OF states and cities, gives de-
tailed data in respect 70 the reve-
nues and expenditures, the assess
ments. the taxes, and the Indebtedness
and assets OF the 227 American cities
each OF which, on the medal date OF
It's last fiscal year terminating prior to
Iuly 4. 1918, had an estimated popula-
tion OF more than 10000.
Tho aggregate population Of those
227 cities was estimated at 3i,3OO,OOO or
nearly 30 per Get Of the total popula-
ito OF the country. Ten cities are es-
iimAted 10 have more than 10000 in
habitanis each: ~, from 100000 TO 1OO-
600. a.. from 100000 70 10000; 62, from
10000 to 10000 and &c, from 10000 to
10000.
The aggregate revenues OF all tle
cities during the year were Si,i2ll lO91,-
500 the aggregate expenditures Ior
current expenses and Interest, So9l,352,-
392: al The aggregate outlays, S2le'5oy.-
3ii
Ofthe total revenues, s79O,57I, ,ds7, or 20
per cent. represents receipts from tho
various kinds OF taxes. The bulk OF
this amount. S7O5, ,ii5s, was derived
from the general property tax made
up Of taxes on real and personal prop
eriy. OF the remaining receipts from
taxes. the largest item, S35,5I6.3s3, was
derived from taxes on the liquor traf-
nc This amount Is smaller by ST.
3qS 600 than the corresponding sum
reporled for the fiscal year 1917, al
though the total number Of cities Gov
cred by the report IS greater by eight
In the later year than In the earlier.
Next 10 taxes, tue source OF the'larg-
esi item Of revenue Is found in the
earnings OF public-service enterprises,
which amounted TO sii6,69i6i5. This
snm IS considerably more than double
the amount OF payments for expenses
af nublic-seryice enterprises, saoi14,4sO,
.bus leaving a net revenue from this
,ource OF SCI .320 100. The bulk OF The
earnings Of publlc-service enterprises
same from water-supply systems, from
Which the receipts aggregated S9OtS9,-
1
Another important source OF revenue
consisted Of special assessments ana
pecial charges-the bulk Of which
Nerc for outlays-a -aggregating SI26i3,-
iS5. This sum is appreciably smaller
han the corresponding amount report
"a for the preceding year-So3, ,i9oo96.
For an the cities taken as a whole
ne per capital receipts from property
axes amounted 90 S2i03; from other
axes. 81: from earnings Of public-ser-
vice enterprises $3.50: from special as
sessments and special charges for out
laws. sgi2: and from all other sources
'ombined. si20
The expeditures during the year for
governmental costs in these 22I cities,
which aggregate SLIP 695,s29. were in
HE order OF their importance: For ex-
lenses Of general departments llegisla-
i've. executive, and judicial establish
nenis schools police and FIRE depart
nents. sanitation. etc.), 5000 ,i6O2S3; for
outlays. S27S 1854 for interest on
indebtedness. SiiS 1917 .629; and FOR eX-
penses OF public-service enterprises
lwater-supply systems. electric light
and power system docks. wh0rves.
landings. etc.), S55.i78, $50 The amount
expended for outlays was somewhat
smaller than the corresponding sum
for the preceding year. S2s6.529,99O.
The average per capita expenditures
for all governmental costs. including
interest and outlays, in the 227 cities
amounted 70 S34i6; and for all gov
ernmental costs, including interest but
excluding outlays, the average per cap
iia payments were S2605.
For the 227 cities taken together, the
paymets for governmental costs, includ-
ing interest and outlaysf exceeded The
revenues by sis600,930 or sii2 per
capita: but the revenues exceeded the
payments for current expenses and in
terest by s229,762,5O7. an amount equal
10 four-nfths Of the total outlays,
which aggregate 27s.363. .437. In othot
words. the cities Of over 10000, taken
as a group, are paying for their reve-
nues all their current departmental ex-
penses and interest and four-flfths Of
their outleys.
in all but four cities the revenue re-
ceipts exceeded the payments for cur
rent governmental expenses and inter
est: and in so. or 80 per cent. OF the
total number covered by the report-in-
cluding the large cities Of New Yorl-,
st. Louis, Pittsburgh, Los Angeles.
Washington. Portland, and Denver-the
revenues exceeded the entire expendi-
fures for goverDmental costs. including
interest and outlays. During the pre-
ceding fiscal year the revenues exceeded
the total expeditures In 90 cities, or ii
per cert. Of the entire number covered
by the report for that year.
The net indebtedness funded and
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