REPORT No. 3 ON THE MAINTENANCE OF THE PARK DEPARTMENT OF THE CITY OF NEW YORK IN 1913 AND 1914 BY WILLIAM A. PRENDERGAST Comptroller BUREAU OF MUNICIPAL INVESTIGATION AND STATISTICS JULY, 1915 No. 3 REPORT ON THE MAINTENANCE OF THE PARK DEPARTMENT OF THE CITY OF NEW YORK IN 1913 AND 1914 BY WILLIAM A. PRENDERGAST Comptroller BUREAU OF MUNICIPAL INVESTIGATION AND STATISTICS JULY, 1915 A;"^ 2- 9.^;g^^ \^ S'- V (\\^ D. of D 421S-15-500 DEPARTMENT OF FINANCE THE CITY OF NEW YORK Bureau of Municipal Investication and Statistics. June 7, 1915. ]Ioii. William A. Prendergast, Comptroller, The City of Nczv York: Dear Sir — Below is submitted a report upon the cost of maintaining the entire Park Department of The City of New York in 1914 and the cost of maintaining parks, etc., in the Boroughs of The Bronx and Queens for 1913. For the purpose of facilitating the assimilation of the statistics that follow, it is thought advisable to set forth here a brief outline of the organization of tiie Park Department and its principal functions. Section 607 of the Greater New York Charter reads as follows : "The liead of the department of parks shall be called the park board, said board sliall consist of four members who shall be known as commissioners of parks of The City of New York. They shall be appointed by the mayor and shall hold their respective oflfices as provided in chapter four of this act. One of the said commissioners shall be the president of the board, and sliall be so designated by the mayor. In appointing such commissioners, the mayor shall specify the bor- ough or boroughs in which they are respectively to have administrative jurisdic- tion, to wit : one in the boroughs of Manhattan and Richmond ; one in the bor- ough of The Bronx, and one in the borough of Brooklyn and one in the borough of Queens. The principal office of the department of parks shall be in the bor- ough of Manhattan. There shall be branch offices in the boroughs of Brooklyn, Queens and Tlie Bronx. The salary of each of said commissioners shall be five thousand dollars a year." The powers and duties of the Park Board are enumerated in the city charter, sections 605 to 630, inclusive, and the regulations of the Park Board, adopted No- vember 19, 1914, pertaining to the use by the public of the property under the juris- diction of the Park Board constitute chapter 17 of the city ordinances. Below is shown the total acreage in each borough, the total park acreage in each borough and the percentage the latter is to the former: Boroughs. Bronx . . . Manhattan Brooklyn . Queens . . . Richmond Percentage of Total Total Park Park Acreage to Acreage. Acreage. Total Acreage. 26,523 3,932 14.8 13,226 1,466 11.1 38,978 *1,013 2.6 81.720 tl,151 1.4 36,600 64 .2 * This figure does not include the 14.70 acres in the recently acquired Dreamland Park, t Does not include the Seaside Park, with an area of approximately 250 acres. The following tal)le sets out the number of parks and playgrounds in each bor- ough having an area of one or more acres and the average acreage of these parks : Parks and Playgrounds. Manhattan Richmond Hronx Brooklyn Queens Total Average Number of imber. Acreage. Acres in Each Park. 42 1,465.92 34.90 12 63.56 5.29 15 3,931.98 262.13 34 1,012.65 29.78 16 1,150.80 71.92 119 7,624.91 64.08 Parkzvavs and Drivcxvays. Number. Acreage. Average Number of Acres in Eacli Park- way and Driveway. Manhattan 4 56.67 Bronx 4 232.42 I )r( loklyn 6 558 . 61 Total 14 847.70 14.17 58.11 93.10 60.55 The public institutions maintained wholly or in part by The City of New York in the public parks are : Borough of Manhattan — New York Pulolic Library Building, Metropolitan Mu- seum of Art, New York Aquarium, American Museum of Natural History, Jumel Mansion, Grant's Tomb. Borough of The Bronx — New York Botanical Garden, New York Zoological Garden. Borough of Brooklyn — Museum of Arts and Sciences, Children's Museum, Bo- tanical Garden and Arboretum. Each of the four divisions of the Park Department keeps separate accounts and records and renders an annual report of the cost of its operation and maintenance. The appropriations for the several boroughs for the past five years, aside from about $30,000 annually for the Park Board, have been as follows : Manhattan and Richmond. 1911 $1,426,438 00 1912 1.519.7KS 00 1913 1,575 056 00 1914 1.602,553 00 1915 1.545 693 00 Bronx. Brooklyn. Queens. $690,980 00 722.191 00 750,747 00 760 861 00 740,602 00 •=$1,103,783 00 1,239,975 00 1,254,039 00 1,026,452 00 934,312 00 $165,120 00 186,972 00 180,130 00 171,283 00 * Brooklvn and Queens. The i)crocntat;os of increase in these years in the Bur()US4hs of Manhatian and Richmond and The Bronx were 8.3 per cent, and 7.2 per cent., respectively. Brooklyn and Queens, treated as one department, show suhstantially no increase, the allowance now made to the Borough of Queens heiiig offset hy corresponding reductions in the Borough of Brooklyn. The appropriations for the institutions maintained in tliese parks for the same period were : Manhuttan and Richmond. Jumcl Mansion. Grant's Tomb. ^New York PuI>Hc Library Building. Alctro- politan Museum of Art. New York Aquarium. American Museum of Natural History. 1911 $5,650 00 $7,000 00 1912 5,650 00 7,000 00 1913 4,540 00 5.000 00 1914 3,625 00 5,000 00 1915 4,112 00 5,000 00 $10,000 00 18,000 00 48.500 00 36,600 00 $200,000 00 200.OC0 00 200,000 00 200 000 00 200.000 00 $48,000 00 $189,757 00 48.500 00 195,000 00 47,345 00 200000 00 47.000 00 200.000 00 47.000 00 200,000 00 * For supplies and materials and contracts for repairs and replacements. The Bronx. New York Botanical Garden. New Y(irk Zoological Garden. 1911 $85,994 00 $174,632 00 1912 90,565 00 182.,%5 00 1913 103.900 00 191.925 00 1914 107.163 00 200.000 00 1915 107,163 00 200 000 00 Brooklxn. Museum Arts and Sciences. Children's Aluseum. Botanical Garden and Arboretum. 1911 $93,760 00 $12,145 00 $14,550 00 1912 97,780 00 12.555 00 25.830 00 1913 102.405 00 12.927 00 29.460 00 1914 106.745 00 13.227 00 37.636 00 1915 109,035 00 14,067 00 37.124 00 The appropriations by the City for these institutions for 1911 aggregated $831,488; for 1915, $960,101, an increase of approximately 15.5 per cent. The institutions chiefly benefited by these increases were New York Public Library. American Museum of Natural History, the New York Botanical Garden, the New York Zoological Garden, the Museum of Arts and Sciences and the Botanical Garden and Arboretum. Al- though the increase in the appropriations for the last-mentioned institution was but S22,574 from 1911 to 1915. the percentage of increase was 155. The figures hereunder exhibit l)y boroughs the total cost of maintaining the park department in 1914 with the exception of the Park Board, and also the cost thereof to the City per acre of park territory. Tlie results will be somewhat misleading, as the total costs include also the cost of caring for parkways and driveways : Total Cost, Total Park Cost Per Borough. 1914. Acreage. Acre. Manhattan and Richmond $1,069,650 00 1,530 $699 1 1 Brooklyn 850,911 00 1,013 *839 99 Bronx 474,556 00 3,932 120 69 Queens 182,14100 1,151 158 24 *This is higher than Manhattan largely because of the larger amount expended by Brooklyn upon parkways and for the care of trees in city streets. If from the above figures are deducted the cost of parkways and the care of trees in city streets, we arrive at figures more fairly comparable. *Total Cost, Total Park Cost Per Borough. 1914. Acreage. Acre. Manhattan and Richmond $1,032,529 00 1,530 $674 85 Brooklyn 638,701 00 1,013 630 50 Bronx 400,970 00 3,932 101 96 Queens " 163,778 00 1,151 142 29 * Less cost of parkways and streets and care of trees in city streets. Note— The cost per acre in the Boroughs of The Bronx and Queens are com- paratively low by reason of the large amount of unimproved park acreage included therein. The total receipts from the park departments, all Boroughs, for the year 1914 were $95,348.74, made up as follows: Manhattan and Richmond. Bronx. Brooklyn. Queens. Privileges $29,885 53 $19,520 06 $18,787 00 $220 00 Permits and fees 621 00 13,873 25 502 20 1,102 50 Restoring and repaving 1,318 32 5,398 62 Sale of old material ' 286 51 717 42 26 00 Miscellaneous 836 89 5 65 2,247 79 Totals $32,661 74 $33,685 47 $27,653 03 $1,348 50 The item "Privileges" includes besides the moneys received for boating, carousel, refreshment and newsstand privileges, etc., rents for various buildings on park prop- erty occupied as restaurants. "Permits and Fees" are for bay-window projections, lockers in golf and tennis houses, golf permits, camp sites, etc. The receipts for "Re- storing and Repaving" consist of deposits made by plumbers, etc., to defray the cost of restoring street openings. The other items require no explanation. 7 Below is shown the cost of maintaining the various functions of the several di- visions of the Park Department for 1914. Manhattan Function. and Bronx. Brooklyn. Queens. Total. Richmond. 1. General Administrative Expense $85,69159 $40,809 71 $55,140 86 $38,164 13 $219,806 29 2. Supervision and General Expense 82,766 77 78,348 97 102,251 78 11,703 85 275,07137 3. Care of Roads, Paths and Driveways 165,474 85 125.420 98 177,07112 17,827 24 485,794 19 4. Care of Trees, Shrubs, Flowers and Lawns.. 133,609 29 70,597 47 211,689 27 34,080 35 449,976 38 5. Care of Beaches, Lakes and Shore Lines..... 1.90119 126 50 12,449 33 3,87174 18,348 76 6. Playgrounds, Athletic Fields and Children's School Farms 126,009 10 45,274 96 41.979 77 7,968 17 221,232 00 7. Care of General Park Improvements and Properties 45.154 40 18,146 26 29.019 68 6.068 88 98,389 22 8. Care of Bathhouses and Comfort Stations.... 120,96150 23,808 84 61,568 85 4,245 10 210,584 29 9. Care of Buildings and other Structures .... 28.860 25 16.237 27 49.4.50 41 11.292 57 105,840 50 10. Music and Celebrations. 56.654 40 6,099 11 20,205 7i 4.221 26 87,180 50 11. Miscellaneous Expenses, General Park Equip- ment, Stables. Green- houses, Nurseries, Shops and Store- houses 222,567 04 49.686 42 90,084 64 42,698 31 405.036 41 Total for Year. .$1,069,650 38 $474,556 49 $850,911 44 $182,141 60 $2,577,259 91 12. General Administration of Park Board 30,039 77 30,039 77 Total $1,099,690 15 $474,556 49 $850,911 44 $182,141 60 $2,607,299 68 13. Less Manufactures bv Department 1.602 91 1,602 91 $1,098,087 24 $474,556 49 $850,911 44 $182,141 60 $2,605,696 77 The relationship of the entire cost of each of these various functions to the entitre cost of the department and the relationship of the cost of each function to the entire cost of each of the divisions of the Park Department affected by it is shown by the following percentages : Percentage Percentage of Functional Cost by Boroughs of Total ' ' ^ Function. Functional Manhattan Cost to and Bronx. Brooklyn. Queens. Entire Cost. Richmond. 1 • 8.5 8.0 8.6 6.5 20.9 2 Q.l 7.7 8.0 12.0 6.4 3 18.8 15.5 26.4 20.8 9.8 4 19.0 12.5 23.4 24.9 18.7 5 .7 .1 .02 1.5 2.1 Function. Percentage of To tail Functional Manhattan Cost to and Entire Cost. Richmond. Percentage of Functional Cost by Boroughs, Bronx. Brooklyn. Queens. 6. 7. 8. 9. 10. 11. 12. 8.6 11.8 9.6 4.9 4.2 3.8 4.2 3.8 3.4 3.4 8.2 11.3 5.0 7.2 2.4 4.1 2.7 3.4 5.8 6.2 3.4 5.3 1.3 2.4 2.3 1.S.8 20.9 10.5 10.6 23.6 ** 100.0 100.0 100.0 100.0 100.0 **The General Administration of the Park Board represents 1.15 per cent, of the total cost of this department. The above items are reclassified below to facilitate the comparison of the respective borough percentages of functional cost. Boroughs. Per- centa.ges. 1. General Admimstratwc Ex- pense. Queens Bronx All-average Manhattan and Riclnr-ond Brooklyn 2. Supervision and General Jl.v- pcnsc. Brooklyn .All-average Bronx Manhattan and Riclimond Queens 3. Care of Roads, Paths and Drivezvays. Bronx Brooklyn .\ll-average Manhattan and l\ichmond Queens 4. Care of Trees. Shrubs, Flmv- ers and Lawns. Brooklyn Bronx All-average Queens Manhattan and Richmond 5. Care of Beaehes. Lakes and Shore Lines. Queens Brooklyn All-average Afanhattan and Richmond Bronx 6. Plavnrnnnds, .-ifhletie Fields and Children's School Farms. Manhattan and Richmond Bronx 20.9 8.6 8.5 8.0 6.5 12.0 9.1 8.0 7.7 6.4 26.4 20 8 18.8 15.5 9.8 24.9 23.4 19.0 18.7 12 5 2.10 1.50 .70 .10 .02 11.8 9.6 Boroughs. Per- centages. .All-average Brooklyn Queens 7. Care of General Park Lin- provenients and Properties. Manhattan and Richmond .All-average Bronx Brooklyn Queens 8. Care of Bathjioitses and Com- fort Stations. Manhattan and Richmond -All-average Brooklyn Bronx Queens 9. Care of Buildings and Other Structures. Queens Brooklyn .All-average Bronx Manhattan and Richmond 10. Music and Celebrations. Manhattan and Richmond .All-average T'rooklyn Queens Bronx 11. Miscellaneous F.rpenses. Gen- eral Park Equipment, Stables, Greenhouses, Nurseries, Shops and Storehouses. Queens Manhattan and Richmond All-average Brooklyn Bronx 8.6 4.9 4.2 4.2 3.8 3.8 3.4 3.4 11.3 8.2 7.2 5.0 2.4 6.2 5.8 4.1 3.4 2.7 5.3 3.4 2.4 2.3 1.3 23.6 20.9 15.8 10.6. 10.5 Overhead Costs. The Percentages of the overhead costs in the boroughs arc made up of items No. 1, General Administrative Expense, No. 2, Supervision and General Expense, and No. 11, Miscellaneous Expense, as follows: Manhattan and Richmond. Bronx. Brooklyn. Queens. Item No. 1 8.0 8.6 6.5 Item No. 2 1.1 8.0 12.0 Item No. 11 20.9 10.5 10.6 Total overhead charges 36.6 27.1 29.1 20.9 6.4 23.6 50.9 The percentages of overhead or undistributed charges appear to be excessive in Manhattan and Richmond and in Queens, due in the first instance to "miscellaneous expenses" considerably in excess of the average percentage for all I)oroughs, and in the latter instance to the excessive percentages of both "general administration" and "miscellaneous expenses." The conditions in the various boroughs differ so widely that it is difficult to say that a larger percentage of cost in any of tlie other functions in any one borough means less efficient management than in a borough showing a less percentage of entire cost in the same function. It is possible, however, that such is the case, and the percentage figures here are given with the hope that a close examination of the charges entering into them may lead to savings in future opera- tions. Statements A, B, C and D hereto attached show for 1914 the total expense of maintaining the Park Department, the cost of maintaining each park, playground, parkway and driveway therein, the relationship of the supervisory and the direct expenses to the total expense, and the acreage, average cost of upkeep per acre and assessed valuation of each. It is interesting to note from these statements the wide variations in the percentages liorne by the supervising expense to the total expense and in the cost of upkeep per acre. The extremes in each arc indicated below in each of the park divisions : Percentage of Supervisory Expense of Total Expense Varies From Average Cost of Upkeep Per Acre Varies From Average Cost of Maintenance Per Acre of Park Area. Manliattan 3.0 to 44 .'3 Bronx 1.9 to 26.7 Brooklyn 9.3 to 31.5 Queens 1.2 to 17.6 Richmond 7.5 to 44.2 $45 86 to $10,433 31 17 35 to l.(X)5 42 49 65 to 4.870 79 78 96 to 2.856 51 15 93 to 2,104 13 *$674 85 630 .50 101 96 158 24 *Richmond included with Manhattan figures. Doubtless many of the variations in the cost of upkeep per acre are due to the maintenance of playgrounds, athletic fields, comfort stations, bathhouses, etc., in some parks and not in others, but this does not explain all of the abnormally liigh costs per acre. The percentage of supervisory expense, too, seems in a number of instances to be very high. Hereunder will be discussed the detailed expense statements of the Boroughs of The Bronx and Queens for 1913 and 1914. This cannot be done with Manhattan and Richmond and the Borougji of Brooklyn because of the absence of the detailed figures for 1913. 10 The Bronx. The increases and decreases in functions of this division, as shown on Statement B herewith, are as follows : Supcrz'ision and General Expense. General Administration Parks. Bronx Claremont Crotona De Voe Echo McComb's Dam Peliiam Bay Poe St. James St. Marys Franz Sigel University Van Cortlandt Washington Bridge Small Parks, S(iuares and Triangles Parkways. Bronx and Pelham Crotona Mosholu Koads in New York Botanical Garden Spuyten Duyvil Ihidistributed City Streets. Care of trees Miscellaneoiis Expense. General park equipment Greenhouses and nurserv Stables ^ Shops, overhead ()mnil)us line operation Net increase in supervision and general expense Direct Expense. Parks. Bronx Claremont Crotona De Voe Echo McComb's Dam Melrose Pelham Bay Poe ' .'.■ St. James St. Marvs I'ranz Sigel University Increases, Decreases, 1914 Over 1914 Under 1913. 1913. $3,439 29 1,555 58 $447 59 86 85 140 22 98 80 1,085 22 1,839 94 56 66 429 52 679 28 800 44 64 14 715 65 37 97 97 90 840 58 IS 02 275 14 354 00 51 48 4,940 19 327 00 2,372 59 116 61 391 07 988 39 11,160 61 $17,979 12 $15,428 61 2,550 51 $17,979 12 $17,979 12 $3,167 73 $116 51 9.486 44 216 99 330 30 6,059 63 493 11 12,298 40 929 25 332 91 715 79 785 49 70 32 11 Increases, Decreases, 1914 Over 1914 Under 1913. 1913. Van Cortlandt 6,997 81 Washington Bridge 270 18 Small parks, squares and triangles 1,547 83 Parkways. r.ronx and Pelliam 2,719 33 Crotona 478 12 Moslioln 4,774 44 l\oads in New ^'ork iiotanical (iarden 69<) (K) Spuylen Duyvil 14,042 08 City Streets. Care of streets 4,042 95 Undistril)uted 088 35 Stone Crushing 4,166 88 .$49,254 93 $26,165 91 Net increase in direct expense 23,089 02 $49,254 93 $49,254 93 Were it not for the expenditures in 1'J14 oi .SI l.li'O.dl in connection with the operation of a bus line between Bartow Station and City Island by direction of the Board of Estimate and Apportionment owing to the unsatisfactory service rendered by the mono-rail system there, the Department of Parks, Borough of The Bronx, would show a decrease in charges for supervision and general expense in 1914 as com- pared with 1913 of $8,610.10. The charge of $11,160.61 might, too, l)e reduced by $2,112.16 of revenues turned into the City treasury. It will be noted that in both Foe and University Parks, the cost of supervision and general expense increased altliough the direct expense decreased. The direct expense in this division increased from %282.622.37 in 1913, to $307,891.34 in 1914, or $25,269.02, an increase of approximately nine per cent. The heaviest in- creases were in Crotona. McComl)s Dan: and \'an Cortlandt Parks. Queens. Statement I) licrewith gives tlie same information for the liorougli of Queens, 1913 anil 1914, as Statement B gives for The Bronx. Supervision and General Expense. General Administration Improved Parks. College Point Flushing Forest H ighland Kissena Lake Kings Linden Rockaway Upland Small Parks and Gores Increases, 1914 over 1913. 1 )ecreases. 1914 under 1913. $3,911 66 $56 56 32 77 517 66 832 78 789 51 520 32 127 72 42 47 "i67'36 36 51 12 Increases, Decreases, 1914 over 1914 under 1913. 1913. Vudcvcloj^cd Park Areas. Leavitt Rainey Wayanda Astoria Raisley's Pond City Streets. Care of Trees Miscellaneous Expenses. General Park Equipment Stables Greenhouses and Nurseries Storehouse Shops (overhead ) Menagerie Inventory Adjustment L'ndistril)uted College Point . . . Flushing Forest Highland Kissena Lake Kings Linden Rockaway Upland Small Parks and Gores. Ashmead Park Direct E.rpensc. luiproved Parks. Uude'c'elnt>ed Parks. Rainey Wayanda P)aisk'v's Por.d City Streets. Care of Streets Christmas Celebration, Long Island Citv Net Decrease in Direct Expense. 2,950 64 229 63 1„S63 65 3 (10 32 38 1,269 39 1,276 60 1,337 30 3,965 56 617 71 1,462 84 750 is 1 959 85 315 00 $14,514 02 $10,135 03 Net Increase in .Supervision and General Expense 4 378 99 $14,514 02 $14,514 02 $106 14 727 65 p33 77 2,667 69 5,949 03 2,604 07 585 39 7,444 80 9 66 109 23 771 26 1,049 89 895 93 227 75 1,615 31 92 90 $10,935 84 $14,254 63 3 318 79 $14,254 63 $14,254 63 The cost of supervision and general exper.se in the Park Department, Borough of Queens, was $92,556.29 in 1914, as against $88,187.30 in 1913, .iin increase of $4,378.99, or about 5 per cent. Nearly one-half of tliis increase, however, was due to adjustments in tlie inventories, and might more jiropcrly have been charged to direct exjiense. 13 Tlic charges for supervision and general expense increased 1914 over 1913 in the following parks, despite the fact that the charges for direct expense decreased : Parks. Increase in Charges for Supervision and General Expense, 1914, Compared With 1913. Decrease in Charges for Direct Expense, 1914, Compared With 1913. Kings $520 32 $2,604 07 Rcjckaway 42 47 7,444 80 Small Parks and Gores 107 36 109 23 The charges for direct expense show a decrease, 1914, compared with 1913, from 2 per cent. The heaviest decreases were the heaviest increases in Kissena Lake, $92,894 to $89,575.31. or $3,318.79— about iV in Rockawaj-, Highland and Kings Parks; Raine}- and Wayanda Parks. In connection with the larger activities of tlie Park Department it is almost im- possible to fix upon any unit of performance of practical value. A cost per acre, for instance, means little, because some of the acreage of the parks is highly improved and cared for while other park acreage is unimproved and receives little or no atten- tion. The activities of the department, too, are very numerous. Not only have they to do witli the care of the parks themselves, the maintenance of the structures and Iniildings and equipment, the care of roadways, lawns, trees, shrubs, with the incidental repair shops, stables, greenhouses and nurseries. l)ut these activities embrace also the operation of pumping stations, bathhouses, comfort stations, menageries, playgrounds, athletic fields, children's school farms, etc., l)eside the care of certain parks and drive- ways and the care of trees in City streets. To set up a cost system for each of these activities, without being able to fix upon adequate units of measurement and com- parison for the work done would cost more than it would be worth. Any consideraI)le saving in this department would therefore seem to depend very largely upon the care witli wliich each of its activities is managed. In this connection, attention is called to the following e.xtract from the Park Department report for 1913. While the extract given refers to conditions in the Boroughs of Manhattan and Richmond, the same condition probably exists in the other Boroughs : "A great many of the lal)orers and gardeners are very old men, enfeeliled by age or infirmity and consequently unable to do a full day's work of a hard or laborious nature. Most of them have been in the service of the department many years. They are detailed to duty as attendants in the various comfort stations, watchmen in the storage yards and department buildings, etc., where possible. Their number, however, greatly exceeds the demand for them for this work, so that a large number of them must be placed on the regular maintenance work in the parks^ thus reducing considerably the efficiency of the force available for that work. This condition must be taken into consideration in any analyses of the maintenance cost of the parks. "On account of the lack of proper police .'supervision over the parks it was nec- essary to withdraw from the force of laborers from thirty to sixy men, varying ac- cording to season, for special duty as parkkeepers or watchmen to protect the parks and prevent damage to trees, shrubs, lawns, buildings, etc. These men were sta- tioned at the worst points in the parks, but being without police authority their serv- ices were of avail only within certain limits." 14 While it is not recommended that the services of these old employees to the city be discontinued, it does seem to be idle to advocate efficiency and at the same time continue a policy that renders it impossible. To the end of effecting savings in the cost of maintaining the park department, 1 would offer the following suggestions: 1. That where the supervisory expenses are apparently high, close examination be made of the charges entering into such expense, with the view of curtailing them. 2. That the Park Board confer upon the widely differing percentages of cost m the remaining functions of the park department, with the purpose of adopting for each park division the methods that appear most economical. 3. That thought be given to the practicability of planning in advance the actual Statement A— Showing for the Park Department, Boroughs of Manhattan and and Driveway Therein, the Relationship of the Supervisory and the Direct per Acre, and the Assessed Valuation of Each. I. Supervision and General Expense. General Administration $85,691 59 Parks and Playgrounds (Manhattan) — Battery Park H^l H Bryant Park 1.343 76 Central Park 24,066 15 Chelsea Park 1.349 70 City Hall Park 1,097 14 Colonial Park 1,320 92 Columbus Park 1,034 97 Corlcars Hook Park 436 58 DeVVitt Clinton Park 681 35 Hamilton Fish Park 443 41 Five Point Playground Fort Washington Park Highbridge Park Hudson Park Isham Park John Jay Park Thomas Jefferson Park Madison Square Manhattan Square Morningside Park Roger Morris Park Mount Morris Park Queensboro Playground Riverside Park St. Gabriel's Park St. Nicholas Park Carl Schurz Park Wm. H. Seward Park Stuyvesant Park Tompkins Square Union Square Washington Square West 59th Street Playground Yorkville Playground , Small Parks, Squares and Triangles 17th and 18th Streets, Avenue C and East River West 122nd Street Undistributed 7,148 34 202 66 215 95 917 55 506 72 264 44 2,486 60 486 01 743 65 2,472 55 309 14 1,749 61 lY,526'i6 1,227 49 1.305 96 2,123 51 2,190 54 1,145 32 1,891 36 745 74 699 54 3,444 '57 113 46 IS work to 1)0 (lone upon each park, of cstiinatin45,666'66 7.484 77 8,712 2f) 14.1 2.947 2.956 31 730,000 00 4.607 75 5,913 71 22.0 27.235 217 14 4.937.000 00 10.851 61 12,975 12 16.4 12.546 1.034 20 1.835.000 00 21,072 93 23,263 47 9.4 3.315 7,017 63 1,500,000 00 4,923 54 6,068 86 18.8 4.229 1,435 06 1,970,000 00 15.666 51 17.557 87 10.8 10.508 1.670 90 3,000.0(X) 00 5.738 49 6,484 23 11.5 3.483 1,861 68 6,(X)(),000 00 10.931 03 11,630 57 6.0 8.115 1.433 22 2,700.000 00 5.414 89 9,510 79 16,423 66 5,414 89 9,510 79 19.868 23 .519 10,433 31 17'. 3 36! 687 '"54i*55 9,'386.666'66 4,202 07 43 16 55,004 35 4.315 53 43 16 62,152 69 2.6 1.037 4,161 55 145.000 00 ii.'5 16 Supervision and General Expense. Ryan Bennett Field Cherry and Market Streets Clark Jackson Square Parkways (Manhattan ) . Broadway 249 30 Cathedral Parkway Delancey Street 118 46 Eighty-sixth Street Harlem River Driveway 1,476 37 Park Avenue 290 12 Seventh Avenue 134 20 Seventy-second Street West End Avenue 126 82 Washington Bridge 167 46 Parks (Richmond). Silver Lake 408 36 Washington Park 262 70 Broadway, Bennett St., Heberton Ave. and Vreeland St., Port Rich- mond 234 98 Main and Willard Aves., Westerleigh 88 44 Jasper O'val Jeannette Water Gate Carmensville Westfield Gardens City Streets. Care of Trees ( Manhattan) Care of Trees (Richmond) 146th St., between 7th and 8th Aves Alaska Field, S. I Curtis Field, S. I St. Peter's Field, S. 1 Abingdon Square Miscellaneous Expenses. General Park Equipment Jumel Mansion Alenagerie Greenhouses and Nurseries Stables Shops (Overhead) 79th St. Storage Yard 97t]i St. Storage Yard Manure Pit Grace Playground Kcnmere St Manhattan Bridge Reservoir 67th St. and West End Ave Williamsburg Bridge 12th St. and Avenue A East 3rd St. Pier Market St. Pier East 24th St. Pier East 112th St. Pier West 50th St. Pier 17 Direct Expense. Total Expense. Percentage of Super- vision Cost. Acreage. Average Cost of Upkeep Per Acre. .\ssessed \a!ue. 1,544 73 1,544 73 347 70 2,264 52 526 14 258 58 6,666 51 10 50 1,635 26 673 85 8,576 2>^ 6.705 32 1,241 48 177 03 1,137 33 1,098 11 922 24 3,072 03 2,421 17 1,183 02 2 224 35 121 57 1.004 72 7,068 55 17 75 5,622 68 3.576 54 80 18 524 67 2.603 20 447 77 287 28 17.546 81 5.850 73 40.213 49 33.879 45 66.749 95 32,868 62 5,302 93 5.967 60 7.395 19 194 61 82 00 1 50 363 54 290 90 530 06 7 56 624 23 537 92 628 85 579 88 625 65 3.7 '7:2 17.2 4.3 10.8 ii.'i 15.3 44.2 8.5 9.7 7 .5 .180 '.392 '.227 1 1 . 164 .'716 36.69' 8.118 57.90 1.46 1.28 2.92 '.202 8,581 83 '5,776 '84 "l',i39'i2 597 14 '2'.i83 '88 ' 'Hi '75 825 98 15 93 2.104 13 1.891 54 405 14 'U22 ' 18 347 70 2,264 52 526 14 258 58 6,417 21 lOO.iKX) 00 10 50 1,516 80 673 85 7,0^9 91 6,415 20 1,107 28 177 03 1.010 71 930 6o 513 88 2,809 33 2.186 19 1.094 58 2.224 35 472.0C0 00 129.0;K) 00 90,0(;0 00 22.000 00 105C0 GO 121 57 1.004 72 7.068 55 17 75 5,622 68 3.576 54 80 18 524 67 2 603 20 447 77 287 28 17.546 81 lOO.OCO 03 5,850 73 40,213 49 33,879 45 66.749 95 32,868 62 5,302 93 5.967 60 7,395 19 194 61 82 00 1 50 363 54 290 90 530 06 7 56 624 23 537 92 628 85 579 88 625 65' 18 Supervision and General Expense. Barrow St. Pier West 129th St. Pier Albany St. Pier Small Buildings, all Parks, Except Central Park 5th Ave. and I38th St Police Department Observatory Model for Watering Trough ' Snow Removal from City Streets Stock Manufacture by Department Memorial Day Parade Repairs to Docks, 79th St. and Riverside Delivery, plows to Department of Correction Care of trees at City Colleges Public School Education Delivering equipment. Parks. Queens Repair to pudding opposite Carmensville Playground Inventory Adj ustment 1 ,797 08 $168,458 36 Park Board Administration 30,039 11 $198,498 13 Less Manufactures by Department Net Cost $198,498 13 Statement B — Showing for the Park Department, Borough of The Bronx, for Driveway Therein, the Relationship of the Supervisory and the Direct Acre, and the Assessed Valuation of Each. Supervision and Year. General Expense. General Administration 1914 $40,809 71 1913 44,249 00 Decrease $3,439 29 Parks and I'lavgrouiids. Bronx Park ." 1914 $1,796 50 1913 3,352 08 Decrease $1,555 58 Claremont Park 1914 $2,354 34 1913 1,906 75 Increase $447 59 Crotona Park 1914 $4,824 34 1913 4,737 49 Increase $86 85 19 i:)irect Expense. Total Expense. Percentage of Super- vision Cost. Average Cost of Acreage. Upkeep Per.^cre. .\ssesscd X'aluc. 570 63 570 63 585 82 16 00 2,103 21 693 20 22 04 33 99 258 30 4,135 91 1,002 91 129 81 463 24 3 75 106 23 28 58 5 25 2 26 1.797 08 5S5 82 16 00 2.103 21 093 20 22 04 33 99 258 30 4,135 91 1,002 91 129 81 463 24 3 75 106 23 28 58 5 25 2 26 $901,192 02 $1,069,650 38 30,039 77 1,586 .15 $552,482,000 00 $901,192 02 1,602 91 $1,099,690 15 1.602 91 $899,589 11 $1,098,087 24 1913 and 1914, the Cost of Maintaining Each Park, Playground, Parkway and Expenses to the Total Expense, and the Acreage, Average Cost of Upkeep Per Direct Expense. Total Expense. Percentage of Super- vision Cost. Acreage. Average Cost of Upkeep Per Acre. Assessed \ alue. $40,809 71 44,249 00 14.4 19.5 12.8 10.7 11.7 15.0 719.12 38.00 154.60 $17 35 23 94 482 50 407 67 265 80 203 88 $3,439 29 $12,492 70 17,210 01 $10,696 20 13,853 93 $19,(150,000 00 $3,167 73 $15,981 00 15,864 49 $4,723 31 $18,335 34 17,771 24 $564 10 690.000 00 $116 51 $36,269 71 26 781 ^7 $41,094 05 31,520 76 8.405,000 00 $9,486 44 $9,573 29 20 Supervision and Year. General Expense. Dc Voc Park 1914 1913 Increase Echo Park 1914 1913 Increase McCombs Dam Park 1914 1913 Decrease in Supervision. Increase in Total and Direct.. Melrose Park 1914 1913 Increase Pelham Bay Park 1914 1913 Decrease Poe Park 1914 1913 Increase in Supervision. Decrease in Total and Direct.. St. James Park 1914 1913 Decrease in Supervision. Increase in Direct. Decrease in Total St. Marys Park 1914 1913 Decrease Franz Sigel Park 1914 1913 Decrease University Park 1914 1913 Increase in Supervision. Decrease in Direct and Total . . Van Cortlandt Park 1914 1913 Decrease in Supervision. Increase in Direct and Total.. Washington Bridge Park 1914 1913 Decrease $37 97 $325 05 184 83 $140 22 $1,075 13 976 33 $98 80 $2,412 00 3,497 22 $1,085 22 $5,714 02 7,553 96 $1,839 94 $160 60 103 94 $56 66 $904 71 1,334 23 $429 52 $2,265 75 2,945 03 $679 28 $1,287 75 2.088 19 $800 44 $160 6t> 96 46 $64 14 $6 225 54 6.941 19 $715 65 $27 50 65 47 21 Direct Expense. Total Expense. Percentage ot Super- vision Cost. Acreage. Average Cost OI Upkeep Per Acre. .\ssessed Value. • $3,104 47 2,887 48 $3,429 52 3,072 31 $357 21 9.5 6.0 26.7 27.1 11.4 21.7 11.0 11.4 11.6 4.() 12.9 18.7 12.3 14.9 19.6 25.6 15.8 9.4 10.0 12.5 1.9 3.8 5.87 4.0.) 27.00 0.83 1,756.00 2.33 11.83 34.20 17.47 2.75 1.132.35 8.45 584 24 523 39 \.m5 42 898 15 781 50 597 27 820 31 226 20 29 50 37 55 595 25 969 74 592 09 600 25 535 19 575 98 374 76 465 54 368 33 370 58 54 74 49 19 167 66 204 13 375.000 00 $216 99 $2,946 57 2,616 27 $4,U21 70 3,592 60 256,()r.O 00 $330 30 $429 10 $18,688 63 12,629 t;0 $21,100 63 16.126 22 1.231, ceo 00 $6,059 63 $680 86 187 75 $4,974 41 $680 86 187 75 61,5(X) 00 $493 11 $493 11 $46,094 82 58,393 22 $51,808 84 65,947 18 10,610.000 00 $12,298 40 $1,226 33 7 155 58 $14,138 34 $1,386 93 2.259 S2 200.0CO CO $929 25 $872 59 $6,099 73 5,766 82 $7,004 44 7,101 05 765.000 00 $332 91 $16,037 71 16,753 50 $96 61 $18,303 46 19,698 53 494,500 00 $715 79 $1,395 07 $6,547 05 8.132 98 $5,259 30 6,044 79 673m) 00 $785 49 $1,585 93 $1,012 92 1,019 10 $6 18 $852 32 922 64 115.000 00 $70 32 $55,763 52 48,765 71 $61,989 06 55.706 90 13.250.000 00 $6,997 81 $1,389 28 1,659 46 $6,282 16 $1,416 78 1,724 93 44.000 00 $270 18 $308 15 22 Supervision and Year. General Expense. Small Parks, Squares and Triangles 1914 $200 24 1913 102 34 Increase $97 90 Parkvoays. Bronx and Pelham Tarkwav 1914 $1,621 67 1913 2,462 25 Decrease $840 58 Croton Parkway 1914 1913 $15 02 Decrease $15 02 Mosholu Parkway 1914 $1,211 18 1913 1,486 32 Decrease in Supervision. Increase in Direct and Total Ex- pense $275 14 Roads in New York Botanical Garden 1914 1913 $354 00 Decrease in Supervision. Increase in Direct and Total Expense $-^54 00 Spuyten Duyvil Parkwav 1914 $1,357 75 1913 1,306 21 Increase $51 48 Ciix Streets. Care of Trees 1914 $1,604 50 1913 1,277 50 Increase in Supervision. Decrease in Direct and Total Ex- pense $•327 00 Undistributed .■•• 1914 $4,940 19 1913 Increase in Supervision. Decrease in Direct Expense. In- crease in Total Expense $4,940 19 Miscellaneous Expenses. General Park Equipment 1914 $7,452 92 1913 9,825 51 Decrease $2,372 59 Greenhouses and Nursery 1914 $37,879 61 ^ 1913 37,763 00 Increase ■ $11" "1 Stables 1914 $22,371 66 ^ 1913 21,980 59 Increase $•'91 07 23 Direct Expense. Total Expense. Percentage of Super- vision Cost. Acreage. Average Cost of Upkeep Per Acre. Assessed Value. $4,853 02 3,305 19 $5,053 26 3,407 53 3.9 3.0 8.6 11.1 8.3 14.6 6.6 20.9 .39.8 17.18 108.92 12.30 83.10 28.10 294 13 198 34 169 56 202 25 54 44 94 54 175 32 121 19 724 01 222 46 732,000 00 $1,547 83 $16,847 49 19,566 82 $1,645 73 $18,469 16 22,029 07 1,835,7(K) 00 $2,719 33 $669 69 1,147 81 $3,559 91 $669 69 1,162 83 345,000 00 $478 12 $493 14 $14,569 47 10.070 17 $13,358 29 8,583 85 2.16(),0(M) 00 $4,774 44 $4,499 30 $2,356 32 $2,356 32 2,020 32 1,666 32 $690 00 $336 00 $18,987 02 4,944 94 $20,344 77 6.251 21 885,000 00 $14,042 08 $15,899 65 $14,093 56 $17,504 15 21,220 10 19,942 60 $4,042 95 $7 482 58 $3,715 95 $12,422 77 8,170 93 8 170 93 $688 35 $4,251 84 $7,452 92 9,825 51 $2,372 59 $37,879 61 37,763 00 $116 '61 $22,371 66 21,980 59 $391 07 24 Supervision and Year. General Expense. Shops (Overhead) 1914 $8,701 23 1913 9,689 62 Decrease $988 39 Stone Crushing 1914 Omni1)us Line Operation 1914 $11,160 61 Totals 1914 $168,845 10 1913 166,294 59 Increase $2,550 51 Statement C — Showing for the Park Department, Borough of Brooklyn, for Therein, the Relationship of the Supervisory and the Direct Expenses to the Assessed Valuation of Each. Supervision and General Expense. General Administration $55,140 86 Parks and Playgrounds — Ammesfort "Park 772, 88 Bedford Park 1,288 09 Bensonhurst Park 682 05 Borough Hall Park 235 61 Bushwick Park 1,279 27 Bushwick Playground 1,072 21 Canarsie Park 791 05 Carroll Park 1,059 58 City Park 1,122 70 Cooper Park 1,430 70 Dreamland Park 1,187 80 Dyker Beach Park 785 86 Fort Green Park 1,596 30 Fort Hamilton Park 1,011 07 Fulton Park • 1,041 25 Highland Park 798 82 Irving Square ." 1,040 14 Lincoln Terrace Park 1 ,204 ?>7 Linton Park 710 09 McCarren Park 2,630 81 McKihhon Playground 1,034 07 McKinley Park 1,310 81 McLoughlin Park 1,456 22 New Lots Playground 1,362 86 Parade Grounds 1,604 06 Prospect Park 26,546 03 Red Hook Park 887 11 Red Hook Playground 459 51 Saratoga Square 1,062 25 Seaside Park 3,715 07 Sunset Park 1.708 91 Tompkins Park 1,142 92 Williamsburg Bridge Park 1,134 00 25 Direct Expense. Total Expense. Percentage of Super- vision Cost. Acreage. Average ■Cost of Upkeep Per Acre. Assessed Value. $8,701 23 9,689 62 $988 39 K166 88 $4,166 88 11,160 61 $305,711 39 282,622 n $474,556 49 448,916 96 $25,639 53 4,164.40 $62,183,700 00 $23,089 02 1914, the Cost of Maintaining Each Park, Playground, Parkway and Driveway the Total Expense, and the Acreage, Average Cost of Upkeep Per Acre, and Percentage Average Direct Total of Super- Cost of Assessed Expense. Expense. vision Cost. Acreage. Upkeep Per Acre. Value. $55,140 86 2,288 21 33.9 3.56 $642 75 $1,514 Z2> $100,000 00 3,798 47 5,086 56 25.3 4.10 1,240 62 175,000 00 2.166 91 2,848 96 23.9 13.00 219 14 88,000 00 2,772 39 3,008 00 7.8 1.70 1.769 41 l(X).fX)0 00 5.037 38 6,316 65 20.3 6.86 920 79 150,000 (X) 4,353 46 5.425 67 19.7 2.80 1,937 74 61,000 00 1.255 IZ 2,046 78 38.6 30.50 67 10 105,000 00 3,456 03 4,515 61 23.4 1.90 2,376 63 390.000 00 6.407 46 7,530 16 14.9 7.50 1,004 02 294,000 00 3,933 36 5,364 06 26.6 6.10 879 33 100,000 00 10,430 55 11,618 35 10.2 14.70 790 36 2,192,171 73 5.954 89 6.740 75 11.6 139.80 48 22 300,000 oa 16.279 05 \7.^1l Yz^ 8.9 28.90 618 52 1 890.000 00 1,228 12 2.239 19 45.2 4.60 486 78 150,000 00 2.183 11 3.224 36 32.2 2.00 1,612 18 180,000 00 6.460 78 7,259 60 11.0 42.58 170 49 715,000 00 3.655 41 4.695 55 22.1 2.98 1,575 69 70,000 00 5,511 30 6.715 67 32.8 7.60 883 64 IJn.iino CO 2,492 07 3,202 16 22.1 2 29 1,398 36 75.0(10 00 25,519 59 28,150 40 9.3 38.42 732 70 1,926,000 00 5,638 91 6,672 98 15.5 1.37 4,870 79 50,000 00 2,845 94 4.156 75 31.5 8.50 489 03 124,(K)0 00 6,733 85 8,190 07 17.6 3.30 2,481 84 129,000 00 4.074 11 5,436 97 25.0 2.29 2.374 22 108,000 00 7,903 81 9,507 87 16.8 39.50 240 70 1,290,000 00 177,457 61 204,003 64 13.0 526.00 387 83 28,000,000 00 4.005 40 4,892 51 18.1 5.28 926 61 150,000 00 4,322 62 4.782 13 9.6 2.29 2,088 24 65,000 00 3,915 63 4.977 88 21.3 3.20 1,555 58 150.000 00 14,819 16 18,534 23 20.0 10.30 1,799 44 294.000 00 13,185 06 14.893 97 11.4 24.50 607 91 500,000 00 4,489 50 5,632 42 20.2 7.80 722 10 400,000 00 3,938 21 5.072 21 22.3 4.30 1.179 58 218,000 00 26 Winthrop Park Small Parks, Squares and Triangles. Parkivays — Bay Parkway Bay Ridge Parkway and Shore Road. Eastern Parkway Fort Hamilton Avenue Ocean Parkway Eastern Parkway Extension Streets Contiguous to Prospect Park. *Twenty-sixth Ward Streets Undistributed City Streets — Care of Trees Miscellaneous Expenses — General Park Equipment Menagerie Pumping Station Greenhouses and Nursery Stables Shops Temporary Summer Playgrounds . . . Extraordinary Expense Supervision and General Expense. 1,496 94 625 24 901 25 1,727 84 2,649 18 1,791 58 3,542 55 1,059 81 55 11 1,767 02 21,469 79 $157,392 64 *Certain streets in the 26th Ward were maintained by the Park Department dur in the above figures. Statement D — Showing for the Park Department, Borough of Queens, for 1913 way Therein, the Relationship of the Supervisory and Direct Expenses to the Assessed Valuation of Each Park. Supervision and Year. General Expense. General Administration ; 1914 $38,164 13 1913 34,252 47 Increase $3,911 66 Improved Parks. College Point 1914 $19 40 1913 75 96 Decrease $56 56 Flushing 1914 $42 70 1913 75 47 Decrease $32 77 Forest 1914 $1,507 27 1913 2,024 93 Decrease in Supervision and Total Expense; increase in Direct $517 66 27 Percentage Average Direct Total of Super- Cost of Expense. Expense. vision Acreage. Upkeep Cost. Per Acre. Assessed Value. 8,150 78 2,518 03 9,417 26 11,385 10 18.008 25 11,402 97 42,487 76 9,386 04 7,945 68 14.993 65 3.218 65 9,647 72 3,143 27 10.318 51 13.112 94 20,657 43 13,194 55 46,030 31 10,445 85 8.000 79 16.760 67 24.688 44 15.5 19.8 9.10 3.03 30.99 161.89 61.12 48.15 140.00 18.55 21.84 76.07 1,060 18 325,000 00 396,000 00 1,000, 13,850, 3.000, 1,000 4,000 1,300 1,161 1,666 000 00 000 00 000 00 000 00 000 00 000 00 400 00 600 00 49,000 33 25,839 95 22.422 99 1,039 46 32.026 11 28.388 80 16,215 12 2,533 54 9,398 13 $693,518 80 49,000 33 25,839 95 22 422 99 1,039 46 32,026 11 28.388 80 16,215 12 2,533 54 9,398 13 $850,911 44 1.571.26 ^,358,171 73 ing a portion of 1914. The acreage and assessed value of these streets arc not included and 1914, the Cost of Maintaining Each Park, Playground, Parkway and Drive- the Total Expense, and the Acreage, Average Cost of Upkeep Per Acre, and Direct Expense. Total Expense. Percentage of Super- vision Cost. Acreage. Average Cost bf Upkeep Per Acre. Assessed Value. $38,164 13 34,252 47 1.4 4.9 2.6 3.1 3.5 4.8 1.14 1.02 536.00 $1,218 41 1,361 14 $3,911 66 $1,369 60 1,475 74 $1..S89 00 1,551 70 $18,800 00 $106 14 $162 70 $142 73 $1,595 26 2.322 91 $1,637 96 2.398 38 $1,605 84 2,351 35 29,000 00 $727 65 $760 42 $745 51 $40,813 41 40.479 64 $42,320 68 42.504 57 $78 96 79 30 1.278.147 00 $333 77 $183 89 $0 34 28 Supervision and Year. General Expense. Highland I9I4 $241 21 1913 1,074 00 Decrease Kisscna Lake 1914 1913 Increase Kings 1914 1913 Increase in Supervision; decrease in Direct and Total Expense Linden 1914 1913 Decrease Rockaway 1914 1913 Increase in Supervision ; decrease in Direct and Total Expense Upland 1914 1913 Decrease Small Parks and Gores 1914 1913 Increase in Supervision; decrease in Direct and Total Expense Ashmead Tark 1914 1913 Increase Undevclof'ed Park Areas. Leavitt Park 1914 1913 Decrease Raincy Park 1914 1913 Increase Telewana Park 1914 1913 Wavanda Park 1914 1913 Increase in Direct and decrease in Supervision and Total Expense $1,503 65 $832 78 $973 88 184 37 $789 51 $940 83 420 51 $520 32 $89 39 217 11 $127 72 $114 30 71 83 $42 47 $16 94 53 45 $36 51 $581 06 473 70 $107 36 $238 71 3,189 35 $2,950 64 $775 41 545 78 $229 63 $63 60 1.567 25 29 Direct lixpcnse. Total lixpense. Percentage of Super- vision Cost. Acreage. Average Cost ot Upkeep Per Acre. Assessed Value. $7,459 50 10,127 19 $7,700 72. 11,201 19 3.1 9.8 9.0 4.() 17. () -:^.7 3.8 7.2 4.2 .7 1.2 3.8 49.6 40.4 35.2 .59.4 5.9 93.3 59.60 88.12 1 1 . .SO 3.00 17.87 5.. 50 280.83 0.27 7.61 5.09 2.00 $129 21 187 94 $200,000 00 $2,667 69 $9,784 63 3,835 60 $3,500 47 $10,758 51 4,019 97 $58 7Z $122 09 45 62 1,316.4,S.S 00 $5,949 03 $6,738 54 $76 47 $464 31 645 51 $4,398 81 7,002 88 $5,339 64 7,423 39 $2,083 75 $2,312 21 3,025 3<2 .50.000 00 $2,604 07 $181 20 $2,222 82 2,808 21 $770 74 1.008 44 .>3,(M)0 00 $585 39 $713 11 %2i7 70 $2,585 56 10,030 36 $2,699 86 10,102 19 $151 08 565 31 .344.000 (Ml $7,444 80 $7,402 ?,?, $414 2?, $1,358 76 1,368 42 $1,375 70 1,421 87 $250 13 258 52 35.100 00 $9 66 $46 17 $1,171 18 1.173 05 $8 39 $590 12 699 35 $4 17 4 17 992.2.50 00 $109 2?> $1 87 $771 26 $771 26 $2,856 51 3,000 00 $771 26 $771 26 %2?,'A 71 3.189 .35 $31 38 419 10 31.000 00 $2,950 64 $2,197 55 918 03 $387 72 $431 74 180 M) $1,422 14 ?,72 25 1H4,K(.2 00 $1,049 89 $1,279 52 $251 38 $1,008 43 112 50 $1,072 03 1,679 75 $.5.36 01 839 87 8.000 00 $895 93 $607 72 $303 86 30 Year. Astoria Park j914 Increase Baisley's Pond 1914 Increase City Streets. Care of Trees '. J914 Increase Miscellaneous Expense. General Park Equipment 1914 Decrease s-^'- ■ ■ IISI Decrease Greenhouses and Nurseries 1914 1913 Increase Storehouse 1914 1913 Increase Shops (Overhead) 1914 1913 Decrease Menagerie, Forest Park 1914 1913 Increase Long Ishuul City Christmas Celebration 1914 1913 Increase Undistributed 1914 1913 Increase Inventory Adjustment Shortage 1914 Inventory Adjustment Surphis 1913 I ncrcase Totals 1914 1913 Net Increase in Supervision and Total Expense. Net De- crease in Direct Expense Supervision and General Expense. $3 00 $3 00 $32 38 $32 38 $4,488 76 3,219 37 $1,269 39 $7,311 21 8,587 81 $1,276 60 $9,321 01 10,658 31 $1,337 30 $20,475 41 16,509 85 $3,965 56 $1,741 29 1,123 58 $617 71 $3,685 35 5,148 19 $1,462 84 $750 18 $750 18 $315 00 $315 00 $673 86 1,285 99 $1,959 85 $92,566 29 88,187 30 $4,378 99 31 Direct Expense. Total Exi)ense. Percentage of Super- vision Cost. Acreage. Average Cost of Upkeep Per .\crc. Assessed A^alue. $3 00 12.4 24.3 20.8 56.25 75.00 1.1,50.80 05 3 46 566,000 00 $3 00 $260 13 $227 75 53,.i47 00 $227 75 $260 13 $13,874 36 12,259 05 $1,615 31 $18,363 12 15,478 42 $2,884 70 $7,311 21 8.587 81 $1,276 60 $9,321 01 10,658 31 $1,337 30 $20,475 41 16,509 85 $3,965 56 $1,741 29 1,123 58 $617 71 $3,685 35 5,148 19 $1,462 84 $750 18 $750 18 $92 90 $92 90 $92 90 $92 90 $315 00 $315 00 $673 86 1.285 99 $1,959 85 $182,141 60 181.081 40 $89,575 31 92,894 10 5.142.964 00 $3,318 79 $1,060 20