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 PUBLISHED UNDER THE DIRECTION OF 
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 VOL. XV
 
 THE FINANCIAL HISTORY 
 OF BOSTON 
 
 FROM MAY 1, 1822, TO JANUARY 31, 1909 
 
 BY 
 
 CHARLES PHILLIPS HUSE, PH.D. 
 
 ASSISTANT PROFESSOR OF ECONOMICS AND SOCIAL SCIENCE, BOSTON UNIVERSITY 
 SOMETIME HENRY LEE MEMORIAL FELLOW, HARVARD UNIVERSITY 
 
 CAMBRIDGE 
 HARVARD UNIVERSITY PRESS 
 
 LONDON: HUMPHREY MILFORD 
 
 OXFORD UNIVERSITY PRESS 
 
 IQl6
 
 COPYRIGHT, 1916 
 HARVARD UNIVERSITY PRESS
 
 College 
 Library 
 
 TO 
 
 MY WIFE
 
 PREFACE 
 
 THIS history covers the period from May i, 1822, when the first 
 city government of Boston was organized, to January 31, 1909, 
 the end of the fiscal year 1908-09. Though the fiscal year never 
 coincided with the calendar year, the author, for the sake of sim- 
 plicity, refers in this book to a given fiscal year by the calendar 
 year in which it began. For example, the fiscal year 1822-23 is 
 referred to as 1822. He has followed the practice of the city 
 auditor in using the terms receipts and expenditures throughout 
 the book. The figures given are cash transactions; Boston does 
 not keep her accounts to show accruals. 
 
 The author wishes to acknowledge his indebtedness to those 
 who have helped him hi the preparation of this book. First of 
 all, he would record his gratitude to Boston herself for the rich 
 opportunities she laid before a college lad. The inspiration of 
 her historic scenes and the enjoyment of her many institutions, 
 endowed by public or private munificence, stimulated him to 
 learn of the men and the policies that had made possible such a 
 heritage. And so, if in these pages there be found anything of 
 interest to the student of the city's past or of profit to the citizen 
 shaping its future, the author will feel that in some measure the 
 debt of the lad has been repaid. 
 
 Throughout the work, the author has had the invaluable guid- 
 ance of his teacher, Professor Charles J. Bullock. For his help in 
 the preparation of this book and in many other ways, as well, his 
 student is deeply grateful. Information has generously been 
 given by Hon. John A. Sullivan, corporation counsel; Dr. E. M. 
 Hartwell, secretary of the statistics department; Mr. R. M. Hull, 
 assistant secretary of the finance commission of 1907; and Mr. 
 H. G. Ide of the treasury department. The task of the author 
 has been lightened by the assistance of his good friends, Drs. 
 Augustus Locke and F. A. Colder. To his wife, who in many 
 ways has aided him, he is under the greatest obligations. 
 
 CHARLES PHILLIPS HUSE. 
 BOSTON UNIVERSITY, 
 June, 1915.
 
 CONTENTS 
 
 CHAPTER I , 
 
 PAGE 
 
 INTRODUCTION. THE WINNING OF THE CHASTER 3 
 
 CHAPTER II 
 FROM TOWN TO CITY ECONOMY, 1822-1844 n 
 
 CHAPTER III 
 THE BUILDING OF THE WATERWORKS, 1845-1859 62 
 
 CHAPTER IV 
 
 THE PRESERVATION OF THE UNION: THE GREAT LAND AND STREET 
 
 IMPROVEMENTS: THE ANNEXATIONS, 1860-1873 no 
 
 CHAPTER V 
 THE BEGINNING OF THE PARK SYSTEM, 1874-1886 175 
 
 CHAPTER VI 
 THE METROPOLITAN DISTRICTS: THE SUBWAYS, 1887-1908 .... 230 
 
 CHAPTER VII 
 CONCLUSION 340 
 
 APPENDIX 347 
 
 BIBLIOGRAPHY 383 
 
 INDEX 387
 
 THE FINANCIAL HISTORY 
 OF BOSTON
 
 THE FINANCIAL HISTORY 
 OF BOSTON 
 
 CHAPTER I 
 
 INTRODUCTION. THE WINNING OF THE CHARTER 
 
 IN 1821, the last year under the selectmen, Boston was an over- 
 grown seaport town of forty-five thousand people, her inhabitants 
 being confined almost entirely within what is now the business 
 part of the city, that is, between Beacon Hill and the water front. 
 In 1908 her population was six hundred and fifty thousand, and 
 the simple town government with its few requirements had devel- 
 oped into a complex municipal system with many wants. 
 
 The expenditures of Boston in 1821 were about $200,000, a per 
 capita charge of approximately $4; by 1859 they had risen to 
 $3>5>> a P er capita expenditure of almost $20; in 1873, only 
 fourteen years later, they were $18,000,000, or $65 for each in- 
 habitant; and in 1908 they were $30,000,000, a per capita burden 
 of $45. l It is the purpose of this book to trace the growth of the 
 city's needs during these eighty-seven years under the charter 
 and to show how she met them. 
 
 From 1630 to the end of the Revolution the growth of the town 
 had been very slow. During the seventeenth century the popu- 
 lation never exceeded seven thousand; its highest point in the 
 eighteenth century previous to the Revolution was reached in 
 1740 at seventeen thousand. During the early years of the 
 struggle for independence the town suffered severely; and it is 
 said that there were only three thousand of the inhabitants who 
 stood by their homes during the siege. 2 Peace brought a revival 
 
 1 These figures of expenditure do not include sinking fund payments or the 
 state tax. They are for the fiscal years 1821-22, 1859-60 etc. The figure for 
 1821, as well as for the later years, includes the expenditures of Suffolk County. 
 
 1 Report to the Committee of the City Council, appointed to obtain a census 
 of Boston for the year 1845. 
 
 3
 
 4 THE FINANCIAL HISTORY OF BOSTON 
 
 of commerce, especially in the coasting trade, and also made 
 Boston more important as a market for the growing manufactures 
 of New England. Consequently, her population increased 
 rapidly after the Revolution, passing before 1790 the record figure 
 in the days of her old prosperity. By 1800 the town had 25,000 
 inhabitants; in 1810, 33,000; and in 1820, 43,000. In common 
 with other cities, Boston was enjoying the phenomenal growth of 
 the nineteenth century. 
 
 During this whole period, extreme economy characterized the 
 financial policy of the town. Only the most indispensable needs, 
 such as education, poor relief and highways, were attended to. 
 Taxation, even though self-imposed, was unpleasant; and the 
 idea of debt was abhorrent. When the town had to raise con- 
 siderable sums for extraordinary purposes, such as the erection of 
 an almshouse, the rich were invited to contribute, and not in 
 vain. 1 It is interesting to watch the transition from the narrow 
 economy of the town to the extreme liberality of the city, and to 
 note the gradual breaking down of the prejudice against debt. 
 Under the selectmen Boston had no permanent debt; whenever 
 debts were incurred, the town sought to cancel them as quickly as 
 possible. Thus, in 1814, Boston promptly provided for the re- 
 payment out of taxes in six annual instalments of a temporary 
 debt of $70,000, contracted during the war. 2 For the last ten 
 years of town government, hi fact, a higher tax rate was levied 
 than during the first decade of city government. 
 
 During the Revolution the town meetings frequently assumed 
 national importance. Local questions were for the time for- 
 gotten, and men and money were voted freely to the cause. 3 It is 
 probable that the close association of the town gathering with 
 those stirring days explains the tenacity with which many of the 
 older citizens clung to an antiquated system long after the growth 
 of Boston demanded a change. 
 
 The experience of Boston reveals the defects of town govern- 
 ment when applied to large units. Boston had practically the 
 same form of government as that in existence in " towns " of the 
 
 1 Quincy, Municipal History, pp. 17-19. * Quincy, Municipal History, p. 19. 
 
 2 Auditor's Report (1814), p. 3.
 
 THE WINNING OF THE CHARTER 5 
 
 present day, except that the local unit was more independent of 
 the control of the state than at present. All important business, 
 the election of officers, the passing of by-laws, and the voting of 
 the budget, was done in town meeting, in which nominally all 
 voters could participate. This worked very well as long as the 
 town was small, but by 1820 it was impossible to assemble the 
 seven thousand voters for the town gathering. 1 
 
 The town government had three important defects. First, the 
 voters had to a considerable extent lost control over the executive 
 department. In the very early days all business was transacted 
 by the voters, but as population increased, certain persons, called 
 the selectmen, were chosen " to order the affairs of the town." 
 They, with other officers and boards, appointed as the duties 
 increased, did the executive work of the town. 2 By the nine- 
 teenth century the budget, prepared by the committee of finance, 
 consisting of the board of selectmen, the overseers of the poor, and 
 the board of health, would often be approved by the town meeting 
 though only voters in the immediate vicinity of the desk knew 
 what was being done. The anomaly was often seen of taxes and 
 appropriations being voted by practically the same persons that 
 had prepared the estimates. They, moreover, as members of the 
 various boards were to have the spending of the money. 3 Had it 
 not been for the remarkable integrity of these early public ser- 
 vants, a change in the system would have been required long 
 before 1822. Charles Bulfinch, the architect, who from 1800 to 
 1815 was selectman and chairman of the committee of finance, 
 was a good example of these public spirited citizens who devoted 
 much of their time to the affairs of Boston. 
 
 The second defect was the lack of unity in the executive depart- 
 ment itself. The three boards composing the committee of 
 finance divided the executive power and asserted independence, 
 each in a province not clearly defined. Each could make con- 
 tracts, and even borrow money, in many cases without consulting 
 the other two or without a previous vote of the town. 4 Such a 
 loose organization could not be expected to carry out the consis- 
 
 1 Memorial History, iii, p. 221. Quincy, Municipal History, pp. 28, 29. 
 1 Ibid., p. 218. 4 Ibid., p. 29.
 
 6 THE FINANCIAL HISTORY OF BOSTON 
 
 tent, progressive policy that the growing commercial importance 
 of Boston demanded. What was needed was centralization of 
 power and responsibility. This need was not entirely met by the 
 act of incorporation. 
 
 The third defect, and the one that was universally recognized, 
 was the relation of the town to the county. The County of 
 Suffolk included Boston and Chelsea, the latter a very small town 
 in 1822. Its affairs, administrative and financial, were conducted 
 by the various justices of the peace, sitting together as a court of 
 sessions. In the early colonial days this court had exercised only 
 judicial functions, but by the Revolutionary period it had in its 
 hands all the administrative business of the county as well. This 
 mingling of administrative and judicial functions usually resulted 
 in the poor execution of both. In 1804, in response to a universal 
 demand throughout the commonwealth, the criminal jurisdiction 
 of the court was taken away, leaving to the justices acting sepa- 
 rately their jurisdiction in minor criminal matters as before. 1 
 
 This change did not mend matters much, so far at least as the 
 people of Boston were concerned. The exercise of their minor 
 jurisdiction by the justices continued lax. Moreover, to be 
 taxed by this same body of men, over whom the citizens had no 
 control, was a cause of constant friction. Clashes were frequent 
 between town and county authorities on such matters as the 
 building of highways, the repairing of the county institutions or 
 the licensing of innkeepers. Though the citizens of Boston had 
 to pay practically the whole of the county tax, amounting to 
 twenty or thirty thousand dollars annually, about one-sixth of 
 the total requisition, they were unable to control the expenditure 
 of this money within the very limits of the city. And since it was 
 clear that the town government was not competent to take over 
 county affairs, the movement for control of county expenditures 
 naturally gave greater force to the demand for municipal govern- 
 ment. But the act of incorporation, as we shall see, did not 
 wholly remedy this troublesome question. 
 
 Agitation for municipal government began with the return of 
 prosperity after the Revolution. In 1784, 1785, 1791, 1804, and 
 
 1 Sprague, City Government in Boston, pp. 29-31.
 
 THE WINNING OF THE CHARTER J 
 
 1815 the question was brought before the citizens, each time to 
 better purpose, until in 1822 it was settled in the affirmative. 1 
 Success was due in part to the fact that the constitutional conven- 
 tion of 1820 removed the ground for the objection that the legis- 
 lature had no right to incorporate a city, since nothing was said 
 of such power in the state constitution. It was also due to the 
 fact that the legislature made the abolition of the court of sessions 
 and the transfer of most of its functions to Boston dependent on 
 tjie acceptance of a charter. 
 
 The incorporation did not increase the powers of Boston except 
 in regard to county administration; it merely changed the method 
 of using these powers. 2 Instead of conducting their business in 
 town meeting, the voters now elected annually a city council to 
 exercise legislative power. There were two boards, the mayor 
 and eight aldermen, elected at large, and the common council, 
 which had forty-eight members, four being chosen from each of 
 the twelve wards. Each branch of the city council had a nega- 
 tive upon the other in legislation. Executive functions were 
 intrusted to the " Board of Mayor and Aldermen," an arrange- 
 ment that proved to be a source of weakness. 3 
 
 The charter of 1822 gave the mayor but limited power. He 
 had no veto, but as chairman of the board of aldermen could vote 
 in that body. The mayors, however, were personally strong 
 men, and their opinions on any subject commanded great respect. 
 Moreover, the charter intrusted the mayor with the " adminis- 
 tration of all the fiscal, prudential, and municipal concerns " of 
 the city. 4 These words the second mayor, Josiah Quincy, inter- 
 preted literally. He obtained no little executive unity by placing 
 himself at the head of almost every important committee. 6 This 
 custom was kept up by his successors until the charter revision of 
 1854 placed the mayor outside the board of aldermen. He was 
 given in exchange the power of veto, which by express provision 
 did not extend to the executive business of the aldermen. 9 It 
 
 1 Quincy, Municipal History, pp. 23-33. 
 
 1 Special Laws, v, p. 504 (ch. no of 1821). 
 
 1 Sprague, City Government in Boston, p. 32. 
 
 4 Special Lavs, v, p. 505. * Quincy, Municipal History, p. 123. 
 
 Special Laws, x, p. 254 (ch. 448 of 1854).
 
 8 THE FINANCIAL HISTORY OF BOSTON 
 
 was not until the revision of 1885 that executive power was given 
 the mayor. 1 
 
 But not all executive power was in the board of mayor and 
 aldermen, where, as we have seen, the mayor was able to secure a 
 degree of unity. Three of the town boards, elected by the voters, 
 were retained by the charter, the fire-wards, the school committee 
 and the overseers of the poor. It was the overseers of the poor 
 who gave the most trouble, since they enjoyed the right to make 
 expenditures independent of the city council. 2 Though frequent 
 attempts were made by the council to abolish this board, legisla- 
 tion could not be secured until i864. 3 
 
 A further annoyance to the city arose from its relation to the 
 County of Suffolk. At the time of incorporation the court of 
 sessions was abolished, 4 some of its functions being transferred to 
 the mayor and aldermen. The remainder of its powers, however, 
 including the right to expend money for the courts and for the 
 maintenance of prisoners, was given to officers of the county 
 courts. These officers could draw without limit upon the treasury 
 of the city, since Boston had agreed to assume all the expenditures 
 of Suffolk County. Chelsea, the only other town in the county, 
 was to enjoy all county privileges without paying as formerly its 
 share of the taxes. Later the town gave up to the city its title to 
 county property. 5 
 
 Boston did not regret its bargain as long as Chelsea remained a 
 village, but, when the growing town demanded larger and larger 
 expenditures, the city naturally grumbled at the burden. Great 
 dissatisfaction was caused in the fifties by an act which trans- 
 ferred certain powers over Chelsea, formerly exercised by the 
 mayor and aldermen of Boston, to the county commissioners of 
 Middlesex, but reserved to Boston the privilege of paying the 
 bills. 8 
 
 The rapid growth of the town after 1783 was outstripped by 
 that of the city in the years following its incorporation. The popu- 
 lation rose from 43,298 in 1820 to 61,392 in 1830, this increase of 
 
 1 Sprague, City Government in Boston, p. 40. 
 
 2 Mayors' Inaugurals, i, p. 41 (1825). 8 Memorial History, Hi, pp. 271, 272. 
 4 Special Laws, v, p. 500 (ch. 109 of 1821). 
 
 1 Ibid., vii, p. 146 (ch. 65 of 1831). 8 Mayors' Inaugurals, ii, p. 115 (1856).
 
 THE WINNING OF THE CHARTER 9 
 
 41 per cent being far greater than that in any preceding decade. 
 The rate of growth increased to 50 per cent in the thirties, the 
 census of 1840 giving a population of 98,383. In 1850 after a 
 decade of European immigration Boston had a population of 
 136,881, an increase of 47 per cent over 1840. With the fifties 
 the stream of immigration, both from the country and from 
 abroad, slackened. The census figure of 177,840 for 1860 records 
 an increase of only 30 per cent. The annexations after the Civil 
 War are partly responsible for the more rapid increase during the 
 next two decades, the population being 250,526 in 1870 and 
 362,839 in 1880. The rates of increase for these decades were 40 
 per cent and 44 per cent, respectively. During the eighties 
 population advanced 23 per cent, being 448,477 in 1890; and in 
 the nineties, 25 per cent, being 560,892 in 1900. 
 
 The problem of meeting the demands of this growing popula- 
 tion has been no small one. The members of the early councils 
 felt that the future of the city rested with them. The rapid 
 development of manufactures in New England after 1820, the 
 building of railroads in the thirties, and the increased use of the 
 port of Boston in the forties stimulated these public servants to 
 make provision for the needs of the city. 
 
 The financial history of the city of Boston may be divided into 
 five periods. The first, from 1822 to 1844, saw the shattering of 
 the old ideals of economy, the introduction of new conveniences 
 and the establishment of a permanent debt. The second period, 
 from 1845 to J 859, gave Boston her water system. The third 
 period, from 1860 to 1873, ^w *he greatest growth of expendi- 
 tures. In this period the city was called upon to aid the Union, 
 to make great land and street improvements and to equip the 
 territory gained by annexation. The fourth period, from 1874 to 
 1886, was marked by retrenchment. Outside of establishing a 
 park system, these years were restricted to the completion of 
 works already planned. The last period, from 1887 to 1908, saw 
 an increase in legislative control. Its principal tasks were to 
 provide rapid transit and to supply the constant demand for new 
 streets and new schoolhouses. The period also saw the creation 
 of the metropolitan water, sewer, and park systems.
 
 10 THE FINANCIAL HISTORY OF BOSTON 
 
 In each of these periods we shall outline the government of 
 Boston in order to show its influence on the city's finances. We 
 shall study in detail the movement of expenditures, receipts, and 
 debt. The financial policies of the successive administrations 
 will also receive attention. In judging these policies we must 
 remember the imperfections of the charters which hampered 
 good government, and the magnitude of the problems which 
 Boston has been called upon to solve.
 
 CHAPTER H 
 
 FROM TOWN TO CITY ECONOMY, 1822-1844 
 GOVERNMENT 
 
 THE charter of 1822 placed the legislative powers of the city, in- 
 cluding those of appropriating money and levying taxes, in the 
 two branches of the city council. These powers were to be 
 exercised by concurrent vote. Although the general court 
 reserved the privilege of legislating for Boston, this power was not 
 exercised, except upon petition from the city, until a later period. 
 Consequently, many important changes, that would now require 
 special acts, were then made by ordinances of the city council. 
 
 The charter did not provide for complete separation of powers. 
 Administrative, as well as legislative functions, were vested hi the 
 board of mayor and aldermen. Three independent boards, how- 
 ever, survived, namely, the firewards, the school committee and 
 the overseers of the poor, holding executive control over their 
 own departments. The charter gave the mayor little power; he 
 had no veto; his appointments were subject to confirmation by 
 the aldermen. As chairman of the upper branch of the city 
 council he could, however, wield a certain amount of power, vary- 
 ing with the man. Since executive control fell largely into the 
 hands of committees, the mayor was forced to name himself 
 chairman of the more important ones, in order to secure a degree 
 of executive harmony. 
 
 Naturally, the common council was jealous of the administra- 
 tive power enjoyed by the upper chamber. As time went on, the 
 council induced the aldermen to create joint executive commit- 
 tees. Until 1885 these did the bulk of administrative work. In 
 its passion for executive work, the real function of the common 
 council as a legislative chamber was neglected. 1 
 
 1 Ernst, Constitutional History, p. no.
 
 12 THE FINANCIAL HISTORY OF BOSTON 
 
 The system which commingled legislative and administrative 
 powers has been rightly condemned. Corruption was only pre- 
 vented, when the same men appropriated as well as expended, by 
 the integrity of the early officials. The complete breakdown of 
 an unpaid board of aldermen, overburdened with executive work, 
 was only avoided because of the ability and zeal of these public 
 servants. 
 
 EXPENDITURES 
 
 In following the expenditures of Boston, we shall see the trans- 
 formation of a simple municipal machine with a few loosely- 
 assembled parts into a complex system with many branches. 
 The scheme chosen for classifying expenditures was that used by 
 the Boston Department of Statistics for the years 1870 to 1899. l 
 Inasmuch as departmental organization has changed consider- 
 ably in the course of eighty-seven years, the figures for the 
 various branches do not correspond in every case with those of 
 the departments which bear the same names. The scheme follows 
 functions, rather than departments. By keeping the same items 
 under the same branch from 1822 to 1908, comparisons have been 
 made possible. The figures given in this book are taken from the 
 auditor's reports and are those of cash payments. Boston does 
 not keep her accounts to show accruals. 
 
 In reviewing these figures, we see the effects of a resistless force, 
 which has pushed upward all expenditures. Abrupt changes in 
 the continuity of the growth record extraordinary events. The 
 explanation of these must chiefly concern us. 
 
 In the period 1822 to 1844 we find two distinct financial cycles. 
 Each is made up of a period of great activity and a consequent 
 period of rest. In the first cycle, which lasted from 1822 to 1831, 
 the influence of the new government is plainly seen. Expendi- 
 
 1 My figures for 1870 to 1899 do not correspond exactly with those of the Statis- 
 tics Department, found in Special Publication, No. 5. For the purpose of making 
 a study in greater detail than their figures would permit, I was obliged to follow 
 the same method employed for other years of compiling my totals from the great 
 number of small items in the auditor's reports. Since it could not be ascertained 
 to what branch the Statistics Department had assigned every item, it was im- 
 possible to arrive at the same totals.
 
 1822-44] FROM TOWN TO CITY ECONOMY 13 
 
 tures rose from $186,700 in 1821, the last year under the select- 
 men, to $376,126 in 1826, exclusive of the $608,000 spent that 
 year in the Faneuil Hall extension. After the great improve- 
 ments accomplished by Mayor Quincy the government rested, 
 expenditures declining to $330,807 in 1831. The second cycle, 
 which opened in 1832 with expenditures of $506,294 and ended in 
 1844 with expenditures of $765,804, reflects the great prosperity 
 of the early thirties and the depression following the panic of 
 1837. The crest of the upward movement was reached hi 1836 
 with an expenditure of $816,913. The amount expended in 1837 
 fell to $695,552. The financial storm broke sufficiently early in 
 1837 to permit a curtailment in the appropriations for that year. 
 With the exception of 1839, when expenditures reached $841,028, 
 the remaining years of the cycle show retrenchment. 
 
 Though the increase of expenditures was not steady, every 
 financial cycle brought them to a higher level. In this period of 
 twenty- three years they advanced from $186,700 in 1821 to 
 $330,807 in 1831 and $765,804 in 1844, an increase of over 300 
 per cent. The per capita increase was from about $4 to $7. A 
 study of the various branches of expenditure will explain the 
 causes of this growth. 
 
 General Government. Expenditures for general government 
 include payments which cannot be charged to a single depart- 
 ment. The salaries of city officials, the expenditure for printing 
 and stationery and the maintenance of public buildings are the 
 chief ordinary charges. Appropriations for new buildings con- 
 stitute the extraordinary items. 
 
 The change from town to city which increased most branches 
 of expenditure, especially affected this branch. From an average 
 of $11,751 for the years 1818 to 1821 expenditures for general 
 government rose to $36,745 for the years 1828 to 1831. In the 
 former period they comprised 7.4 per cent of the total expendi- 
 tures, in the latter, 13 per cent. This increase was due to the 
 larger paid staff required by city government. But after this 
 initial expenditure the branch lost in importance; for the years 
 1840 to 1843 it constituted but 8$ per cent of the city's expendi- 
 tures.
 
 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 The chief ordinary expenditure was salaries. The city charter 
 created several new offices, and, as time went on, others were 
 added, especially in the later thirties and early forties. Salaries 
 rose from $24,875 in 1825 to $36,365 in 1839 and $37,176 in 
 1844. 
 
 The growth of salaries was caused not only by the creation of 
 new offices but also by increases in the remuneration of individ- 
 uals. Advances in the salaries of individuals were unimportant 
 until the forties. After 1840 the city council raised the pay of one 
 official after another. This advance, which was very gradual, was 
 part of a general movement in all municipal departments to make 
 salaries keep pace with an alleged increase in the cost of living. 
 By the early fifties the phenomenon of rising prices had been 
 clearly recognized by the city council. 
 
 The following table shows the movement in certain selected 
 salaries prior to 1860. 
 
 Mayor 
 
 1822 
 $2,500 
 
 1829 
 $2,500 
 
 1840 
 $2,500 
 
 1849 
 
 $2,500 
 
 1859 
 
 $4,000 
 
 Treasurer 
 
 2,000 
 
 2,000 
 
 1, 800 
 
 2,200 
 
 3,210 
 
 City Clerk 
 
 1,100 
 
 1,100 
 
 1,100 
 
 2,000 
 
 2,100 
 
 Auditor 
 
 
 I,2OO 
 
 1,500 
 
 2,000 
 
 2,100 
 
 Clerk of Common Council . . 
 Assessors 
 
 1,000 
 
 800 
 I,OOO 
 
 800 
 
 I,2OO 
 
 900 
 1,300 
 
 1,300 
 
 1, 600 
 
 Chief of Police 
 
 
 1 ,000 
 
 I,OOO 
 
 1, 800 
 
 2,200 
 
 Superintendent of Streets. . . 
 
 
 1,000 
 
 I,IOO 
 
 1,400 
 
 1,700 
 
 Total $7,000 $11,000 $11,400 $14,100 $19,050 
 
 The totals of these salaries, practically stationary from 1829 to 
 1840, rose from $11,400 in the latter year to $14,100 in 1849 an d 
 to $19,050 in 1859. This means an increase of 24 per cent in the 
 forties and of 35 per cent in the fifties, or of 73 per cent for the 
 thirty-year period. 
 
 Included in the scanty equipment which the town turned over 
 to the city, were two partly-constructed edifices, a courthouse 
 and a jail. The completion of these structures in the years 1822 
 to 1824 at a cost of about $75,000 gives us the first extraordinary 
 expenditure for general government. In 1827 $7,550 was spent 
 in refitting Faneuil Hall after the removal of the market from its 
 lower floor to the new Quincy Market. In 1830 $25,000 was
 
 1822-44] FROM TOWN TO CITY ECONOMY 15 
 
 expended in making over the old State House into a city hall. 
 Since the removal of the legislature to Beacon Hill, the old State 
 House had been cut up into apartments and leased. It was now 
 decided to use the second floor for municipal purposes and to rent 
 the lower floor. 1 From 1833 to ^36 ^ e city was engaged in 
 building a new courthouse at a total cost of $175,510. 
 
 In 1839 $28,692 was expended for a fire-proof building for the 
 registry of probate and deeds. Since 1824 the registry had been 
 in the old county court house. This was erected in 1809 by Bui- 
 finch and used for the county courts until the completion of the 
 new court house in 1824. This work of Bulfinch, at first con- 
 demned as faulty in construction, was later found to be very sub- 
 stantial. Mayor Chapman persuaded the city council to defer 
 plans for a new city hall, and to refit the old court house for that 
 purpose. The change was accomplished in 1840 at the very 
 modest expenditure of $14,362. All the city offices, formerly in 
 Faneuil Hall and the old State House, could now be gathered 
 under one roof. The gain in efficiency was considerable. 2 In 
 1841 $15,958 was spent in cutting a passageway at the end of the 
 city hall. 
 
 Police. In the last years of the town the cost of police protec- 
 tion was but $9,000 or 5.6 per cent of the town's expenditures. Of 
 all the departments in existence before 1822, the police was the 
 last to respond to the new order. An expenditure of $12,527 in 
 1832 shows only a slight increase over police expenditures prev- 
 ious to the incorporation. They constituted in the years 1828 
 to 1831 but 4.1 per cent of the total expenditure. In 1833, how- 
 ever, police expenditure suddenly leaped to $21,116. By the 
 early forties it made up 8.5 per cent of the total expenditure. 
 
 The history of the department goes back into the life of the 
 town. To insure " safety and good order," the selectmen 
 appointed annually two classes of police, the watchmen and the 
 constables. 3 The former were by far the more important. In 
 1820, of a total police expenditure of $8,768, only $523 was spent 
 
 1 Mayors' Inaugurals, \, p. 133 (City Hall Address, 1830). 
 
 1 Ibid., ii, pp. 3-8 (City Hall Address, 1841), and Ibid., \, pp. 267-269 (1841). 
 
 1 Special Laws, ii, p. 469 (January 29, 1802).
 
 1 6 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 for constables. The watchmen patrolled the town at night, 
 pacing the dimly lighted streets with rattles and lanterns. The 
 whole watch was under a captain. Each of its several " divi- 
 sions " was led by a " constable of the watch." There were 
 never more than eighteen men on duty at the same time under 
 the town or during the first ten years of city government. 1 The 
 leaders received $i ; the men, $0.90, for every night on duty. 
 
 The constables of the town were not always on regular duty. 
 A town the size of Boston, with a population almost entirely 
 native, ordinarily required no protection during the day. Only 
 at night was the need felt. Though the constables could be 
 called upon for special police purposes, their chief duties were 
 the serving of civil processes. 2 
 
 The incorporation made no change in the organization of the 
 police. The charter simply transferred the power of appoint- 
 ment from the selectmen to the mayor and aldermen. 
 
 The new regime failed to stimulate police expenditure. The 
 per capita payment stood at about $0.20 from 1822 to 1832. In 
 spite of its small size, the department did effective work under 
 Mayor Quincy. Without adding a single man to the old town 
 force, he brought the haunts of crime under better control than 
 Boston had known for years. He accomplished the purification 
 of West Boston or " the Hill." 3 Police efficiency, however, was 
 due, more to the remarkable ability of the great Mayor than to 
 the adequacy of the department. 
 
 By 1833 it was generally acknowledged that an increase in the 
 number of the watch was necessary. The population had now 
 grown to over 70,000. In his inaugural for 1833 Mayor Wells 
 recommended to the city council that the watch be sent on duty 
 earlier in the evening. 4 This recommendation was adopted. An 
 increase was also made in the number of the watch. The ex- 
 penditures of the watch rose from $11,000 in 1832 to $27,000 in 
 1834. 
 
 A larger police force was especially needed to deal with the 
 problem of Irish immigration which first became important in the 
 
 1 Quincy, Municipal History, p. 109. 8 Quincy, Municipal History, p. 109. 
 1 Special Laws, Hi, p. 5 (June 18, 1803). 4 Mayors' Inaugurals, i, p. 169 (1833).
 
 1822-44] FROM TOWN TO CITY ECONOMY l*f 
 
 thirties. The settlement of these strangers in the midst of the 
 native population led to much friction. There is no evidence 
 that the foreigners were more criminal than the native popula- 
 tion. But the placing together of the native and the foreigner was 
 in those early days like the putting of flint to tinder. The differ- 
 ence in religion was a very important source of trouble. Only 
 with the passing of time has the native American become accus- 
 tomed to the influx of all kinds of people. Happily for Boston, 
 this race feeling lost its greatest force with the decade which saw 
 it rise. 
 
 The effect of immigration upon police expenditure may be seen 
 in the reports of the auditor. In his report for 1834, page 36, we 
 read: "paid for services of Constables specially employed to 
 prevent an anticipated riot, in August, 1834, $1,561.15." This 
 refers to the disturbances incident to the destruction of the 
 Ursuline convent on Winter Hill, Somerville, the night of August 
 nth. The mob planned a triumphant return the next day. 
 The Irish naturally made ready for its arrival, giving Mayor 
 Theodore Lyman, Jr. excellent grounds for anticipating a riot. 
 Realizing the inadequacy of the police force, the Mayor resorted 
 to a clever ruse. He stationed a mounted courier on the Boston 
 side of the bridge. As soon as the head of the procession came 
 upon him, the horseman dashed off. At once the cry arose, " He 
 is going for the military! " The column scattered in all direc- 
 tions. 1 
 
 On the same page we find this item: " for the preservation of the 
 peace, in and about Ann and Broad streets and on the Hill, at the 
 West part of the City, $1,153.00." The significance of this 
 passage is understood when we learn that Ann and Broad Streets 
 were in the Irish section. This district called for special constable 
 service for several successive years. 
 
 On Sunday, June u, 1837 there occurred an incident which 
 was the direct cause of change in both the fire and police depart- 
 ments. This was the Broad Street riot which grew out of a 
 collision between a fire engine company and an Irish funeral 
 procession. As in the case of the disturbance of 1834, order was 
 
 1 Memorial History, iii, p. 240.
 
 1 8 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 restored only by resorting to extraordinary means. A company 
 of mounted militia happened to be in the city. Mayor Eliot put 
 himself at their head and dashed into Broad Street. In time 
 peace was restored. 
 
 This riot made clear to the city council the need of a larger and 
 better-organized police force. 1 In his inaugural for 1838 Mayor 
 Eliot recommended the appointment of officers for police duty 
 only, in place of the constables. The same year legislative 
 authority was obtained. 2 The new officers, appointed by the 
 mayor and aldermen, were placed under the control of the city 
 marshal. This was the beginning of a permanent force of day 
 policemen in Boston. Though small at first, the police depart- 
 ment increased gradually through the rest of the period. 
 
 The years 1840 to 1844 were years of rest in all branches of city 
 activity. Police expenditure rose slowly from $45,602 in 1839 to 
 $57,667 in 1844. 
 
 Fire. The expenditure for fire protection was much more 
 important under the city than under the town. It rose from 
 only i.i per cent of the total expenditure for the years 1818 to 
 1821 to 6.2 per cent in the period 1828 to 1831. In the period 
 1840 to 1843 it was 6-6 per cent. 
 
 Protection was obtained under the town by a system of loosely- 
 organized, volunteer fire companies which combined work with 
 play. Their equipment, consisting chiefly of engines, ladders, 
 hooks and buckets, was furnished by the town. In addition, the 
 town appropriated a small sum in premiums and allowances 
 which provided the companies with quarterly dinners. Members 
 were exempt from militia and jury duty. These privileges, with 
 the distinction conferred by membership, served to provide the 
 volunteer system with a sufficient number of men. 3 
 
 The companies were controlled by a board of firewards, elected 
 by the voters. The firewards enforced by-laws relating to such 
 matters as the construction of buildings and the storing of 
 powder. 4 They also directed the companies in the fighting of 
 
 1 Memorial History, iii, pp. 243-246. 
 1 Special Laws, viii, p. 52 (ch. 123 of 1838). 
 J Quincy, Municipal History, pp. 153, 154. 
 4 Special Laws, ii, p. 465 (June 19, 1801).
 
 1822-44] FROM TOWN TO CITY ECONOMY 19 
 
 fires. They had power to order any citizen, under penalty of a 
 fine, to assist in the bucket line which stretched from the nearest 
 stream or well to the engine. 1 
 
 A volunteer system was likely to work well in a small town, 
 where the spirit of participation in public affairs prevailed, and 
 where the lack of congestion made fire fighting less difficult. With 
 the growth of the town, however, individual interest decreased, 
 while the danger of fire increased. Although conditions de- 
 manded a change before 1822, the task of sweeping away the 
 antiquated system was left to the city. 
 
 The charter of 1822 did not change the old system. It merely 
 stipulated that the firewards should be elected by the voters, at 
 least three from each ward. 2 This minimum the city council 
 deemed adequate. Difficulties at once arose, not only because 
 this board of thirty-six had no single head, but also because their 
 independent position enabled the firewards to antagonize the city 
 council. 
 
 The same spirit of independence asserted itself in the ancient 
 volunteer organizations. They would neither submit to dis- 
 cipline nor adopt such cowardly equipment as the hose. In 1823 
 the companies demanded more dinner money. When the city 
 council refused, they one and all deserted their engines in a single 
 day. 3 Mayor Quincy that very day organized new volunteer 
 companies. 
 
 With the protection of the city assured, the Mayor turned his 
 attention to the complete reorganization of the department. He 
 sent George Darracott, a former fireward, to study the methods 
 used by New York and Philadelphia. Mr. Darracott reported 
 in favor of a hose system and of reorganization under the com- 
 mand of a single chief. 4 An act, embodying these suggestions, 
 passed the legislature on the i8th of June, 1825, and was soon 
 after adopted by the voters in a close contest. The law abolished 
 the board of firewards, transferring its powers to a chief engineer 
 and assistant engineers. They were to be appointed by the 
 
 1 Memorial History, iii, p. 229. 
 
 1 Special Lavs, v, p. 512 (ch. no of 1821, sec. 19). 
 
 1 Memorial History, iii, p. 230. 4 Quincy, Municipal History, p. 181.
 
 20 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 mayor and aldermen, with the concurrence of the common 
 council. 1 
 
 In April, 1826, the firewards went out of office, and Samuel D. 
 Harris was appointed chief engineer. Aside from his efficient 
 work in building up the department, the first chief is to be re- 
 membered for his refusal to accept a salary. He gave as a reason 
 for this action his belief that the companies, which still served 
 without recompense, would follow more willingly an unpaid 
 leader. 2 The insurance companies showed their confidence in 
 the department by granting substantial reductions in rates. 3 
 
 A glance at the table, given on page 356 of the appendix, 
 reveals the thoroughness of the reorganization. The first col- 
 umn which is called " Payments for the fire department proper" 
 contains such expenditures as the cost of equipment and repairs, 
 the annual allowance to the companies and the payment of 
 premiums according to an elaborate system established in 1825. 
 Its increase in 1825 and 1826 reflects the extensive purchase of 
 new engines, hose, buckets and other supplies for the use of the 
 department, at this time twelve hundred strong. 4 This increase 
 in fire apparatus was accompanied by the erection of adequate 
 engine houses and the building of a system of reservoirs through- 
 out the city, as the second and third columns indicate. The 
 figures in both these columns represent largely extraordinary 
 expenditure. The city let scarcely a year go by without adding 
 to the plant. The sum paid for rented engine houses, though at 
 first considerable, decreased annually from this time on. Under 
 the town the department had no storage reservoirs to draw upon 
 in case of fire. The first appropriations for reservoirs in 1825 
 were the direct result of several disastrous fires, one of which in 
 April of that year destroyed property to the value of a half- 
 million dollars. 6 
 
 After the reorganization under Mayor Quincy the expenditure 
 for fire protection, in common with almost all branches of ex- 
 
 1 Special Laws, vi, p. 360 (ch. 52 of 1825). 
 
 1 Quincy, Municipal History, p. 255. 
 
 * Mayors' Inaugurals, i, p. 81 (1828). 
 
 4 Quincy, Municipal History, pp. 253, 254. 6 Ibid., p. 160.
 
 1822-44] FROM TOWN TO CITY ECONOMY 21 
 
 pendittire declined. No unusual amounts were spent until 1836 
 when appropriations for new engine houses and reservoirs carried 
 expenditures from $25,014 in 1835 to $49,849 in 1836. Expendi- 
 ture was kept at this new level by the reorganization of the 
 department in 1837. 
 
 Mayor Eliot was led to this act as a result of the Broad Street 
 riot. He believed that discipline could be better maintained with 
 a small force of paid members, who were to be called from their 
 regular work in case of fire. The city council made the change 
 by an ordinance which went into effect September i, 1837. That 
 the new system was obnoxious to some, is shown by the fact that 
 for several weeks it was necessary to protect the city from in- 
 cendiaries. 1 
 
 This improvement, though justified by the new conditions of 
 city life, cost Boston $34,598 for salaries in i838. 2 In 1836 the 
 annual allowance to the companies had been but $2,5<Do. 3 The 
 individual wages were small, ranging until 1845 f rom $ T 5 P er 
 annum for the assistant engineers to $65 for the " privates." 4 
 The salary of the chief engineer was established in 1830 at $i ,000.* 
 
 Institutions. Expenditures for institutions include all the 
 expenditures for charitable and correctional purposes. During 
 this period such work was done by the overseers of the poor, the 
 house of industry, the house of reformation, the house of correc- 
 tion, and the lunatic hospital. 8 Down to 1841 the ordinary 
 expenditure of the house of correction was placed under county 
 appropriations. 
 
 Care of the poor was always one of the primary concerns of the 
 town, ranking with expenditures for streets and schools in im- 
 portance. The system of out-door relief was the usual method. 
 This led in seasons of distress to very large disbursements. For 
 example, the expenditure rose from $12,490 in 1818 to $32,578 in 
 1819, followed by a decline to $18,784 in 1820. This branch lost 
 in relative importance with the change from town to city. From 
 1818 to 1821 institutions demanded 16.3 per cent of the total 
 
 1 Memorial History, iii, p. 246. * Auditor's Report. 
 
 1 Auditor's Report (1838), p. 35. * Quincy, Municipal History, p. 291. 
 
 1 Ibid. (1836), p. 35. See Appendix, p. 358.
 
 22 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 annual expenditure, whereas in the periods 1828 to 1831 and 1840 
 to 1843 th ev called for 13.6 per cent and 13.8 per cent, respec- 
 tively. 
 
 Though much money was spent annually for the poor of the 
 town, it was not expended in a way that gave satisfactory results. 
 In addition to out-door relief, the town provided a very inad- 
 equate almshouse. Here were gathered, without much separation, 
 the worthy poor, as well as the vicious and the vagrant. 1 
 
 The general prevalence of such conditions led in 1820 to a 
 demand throughout the commonwealth for a reform in the sys- 
 tem of poor relief. A special committee of the legislature pub- 
 lished the result of its investigations. Boston also appointed a 
 committee to examine the subject. Josiah Quincy, who served 
 as chairman of both committees, led the movement. The legis- 
 lative committee condemned out-door relief as wasteful and 
 recommended the erection of houses of industry, where the able- 
 bodied should be kept busy, preferably in agricultural pursuits. 2 
 As a result of this agitation, the town government in its very last 
 year appropriated $41,000 for a house of industry. 3 
 
 Sixty-three acres of land were purchased in South Boston at 
 $100 an acre. The owner, Mr. Samuel Brown, though subse- 
 quently offered $500 an acre for his land, kept his word to the 
 town. The house of industry, begun under the town, was turned 
 over to the city in September, 1822, by the committee in charge of 
 its construction. Its cost was $40,100. In December an appro- 
 priation of $5,000 was made for furnishing the structure. In 
 June, 1823, when the building was finally ready, its occupancy 
 was delayed by a most curious situation. 4 
 
 The control of all poor relief under the town had been in the 
 hands of the overseers of the poor, who were elected by the voters. 
 The city charter which gave the board of mayor and aldermen 
 control over almost all branches of expenditure failed to do so in 
 the case of this branch. The city council, therefore, sought to 
 limit the independence of the overseers. In February, 1823, a 
 
 1 Quincy, Municipal History, p. 34. 
 
 1 Memorial History, iii, p. 230; Quincy, Municipal History, pp. 35-37. 
 
 1 Auditor's Report (1822), p. 14. 4 Quincy, Municipal History, pp. 37-40.
 
 1822-44] FROM TOWN TO CITY ECONOMY 2$ 
 
 special act was secured, giving the council power to appoint 
 annually "nine discreet and suitable citizens, to be directors of the 
 house of industry." 1 When the newly-appointed directors invited 
 the overseers to transfer the paupers to South Boston, they re- 
 fused. They finally consented, however, to the discharge of a 
 small number of able-bodied poor. Not all of these could be pre- 
 vailed upon by the directors to give up their recently-acquired 
 liberty and embark for South Boston. 2 It was not until 1825 that 
 the overseers relinquished their last hold upon indoor relief. In 
 the struggle they came very near being shorn of all their powers. 3 
 The restriction of their province to outdoor relief is seen in the 
 falling off of the expenditure of the overseers in 1825 and the 
 rising of the expenditure for the house of industry in the same 
 year. 
 
 The erection of the house of industry at South Boston was fol- 
 lowed in 1824 by the building of a house of correction on the same 
 tract of land. 4 This institution, the inmates of which were set at 
 work, usually at pounding stone, was first given temporary 
 quarters in 1823 by Mayor Quincy in the jail yard on Leverett 
 Street. 5 When the South Boston home was finished, at a cost of 
 $45,000, it was permitted to lie idle for over a year, so well had 
 the old building in the jail yard served its purpose. Moreover, 
 the city debt was rising, and further appropriations were needed 
 to prepare the structure for occupancy. Finally, a new use was 
 found for part of the house, when in 1826 the city council author- 
 ized the fitting up of the east wing as a house of reformation for 
 juvenile offenders. This new institution was placed under the 
 management of the directors of the house of industry. 8 Its suc- 
 cess in reforming the youth intrusted to its care amply justified 
 the moderate expenditure required. 7 
 
 After these extraordinary expenditures incurred under Mayor 
 Quincy, expenditures during the next few years were confined to 
 
 1 Special Laws, vi, p. 40 (ch. 56 of 1822). 
 
 1 Quincy, Municipal History, pp. 88-91. * Ibid., p. 145. 
 
 4 Special Laws, vi, p. 211 (ch. 28 of 1824). 
 
 * Memorial History, iii, p. 230. 
 
 Special Laws, vi, p. 464 (ch. 182 of 1825). 
 
 7 See " Report of Directors " in City Documents, no. 8 (1838).
 
 24 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 the supplying of ordinary demands. Beginning with 1832, how- 
 ever, appropriations were at last made to equip the house of cor- 
 rection at South Boston. The growth of this institution neces- 
 sitated, in turn, new quarters for the house of reformation. A 
 building for that purpose was erected at South Boston during the 
 years 1834 to 1837, at a cost of $50,000. 
 
 In the years 1837 to 1839 a hospital for the insane was added to 
 the settlement on the peninsula. The establishment of this 
 institution had been recommended by Mayor Eliot in his in- 
 augural of 1837.! The act of April 13, 1836 had required every 
 county to maintain in its house of correction " a suitable and 
 convenient apartment or receptacle for idiots or insane persons." 2 
 The Mayor urged the erection of a large, separate building, suit- 
 able for many years. Heretofore, Boston had been sending her 
 insane to the state asylum at Worcester. From now on it was 
 able to house not only its own afflicted but also charges from other 
 towns. The cost of this hospital was about $32,000. 
 
 In 1837 and again in 1838 Mayor Eliot recommended an 
 amendment to the charter, transferring the election of the over- 
 seers of the poor from the voters to the city council. Each year 
 the council submitted the plan to the voters, only to have it 
 rejected. The opposition of the city council to a board, which 
 had power to spend money, independent of the control of the 
 council, was well grounded. In addition to the right of drawing 
 upon the city treasury, the overseers, as trustees of various 
 charitable funds, estimated in 1838 at over $ioo,ooo, 3 enjoyed an 
 independent income. In spending this income they were not 
 obliged to render the slightest account to the city council. 
 
 Moreover, the council believed that out-door relief required 
 expert supervision. Alms were distributed in the wards by twelve 
 men, who gave only a very small part of their time. Every 
 winter a swarm of beggars was attracted to the city by the 
 reputation for liberality which the overseers of Boston had ac- 
 quired throughout the commonwealth. In this branch of 
 expenditure we find the only suggestion of graft before the Civil 
 
 1 Mayors' Inaugurals, i, p. 216 (1837). * Ibid., i, p. 254. 
 
 1 City Documents, no. 5 (1838), p. 16.
 
 1822-44] FROM TOWN TO CITY ECONOMY 25 
 
 War. Small shopkeepers were said to seek the office in order to 
 sell their goods to the city. 1 
 
 Public Grounds. Expenditure for public grounds was of very 
 little importance during this period. In the years 1828 to 1831 
 parks received but 0.7 per cent of the city's money, a per capita 
 charge of only three cents. 
 
 Small as it is, the average expenditure of $1,869 f r th e years 
 1818 to 1821 records a desire for public grounds which goes back 
 to the days of the town. This sentiment explains the charter 
 provision forbidding the city council, which had power to sell all 
 other property, to dispose of Faneuil Hall or the Common with- 
 out first obtaining the consent of the voters. It also explains 
 the refusal of the citizens to sell for building lots any part of the 
 lowlands at the foot of the Common. These had been pur- 
 chased from the Ropewalk Proprietors in 1824 at a cost of 
 $55,ooo. 2 This tract of land which extended to tidewater in the 
 Back Bay the citizens resolved to keep open in order that a 
 bountiful supply of fresh air might be let into the city. 
 
 Expenditures for public grounds down to 1844 were for the care 
 of the Common, the Mall, and the various burying grounds. In 
 ordinary years the expenditures were only two or three thousand 
 dollars. The abnormal figures for 1836 and 1837 testify to the 
 veneration for the Common which required its enclosure with an 
 iron fence at a cost of $90,0x20. Part of this cost was borne by 
 private subscriptions. 
 
 Streets. Under this head have been placed, besides the ex- 
 penditure for the streets themselves, expenditures for kindred 
 objects: sewers, lighting, bridges, ferries, health, and public 
 lands. Though second to schools in importance under the town, 
 this branch of expenditure advanced to first place after 1822. It 
 rose from 19.7 per cent of the total expenditure for the years 
 1818 to 1821 to 28.5 per cent for the period 1828 to 1831. The 
 movement of such an important branch naturally coincides in the 
 main with the course of the total expenditures of the city. Much 
 street work could be deferred at will. Consequently, in periods 
 of growth, a large part of the increase in the city's expenditures 
 
 1 Memorial History, iii, p. 271. * Quincy, Municipal History, pp. 114-116.
 
 26 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 can be looked for in this group; in times of retrenchment, ex- 
 penditure for streets was the first to sutler. 
 
 Expenditures for streets quickly responded to city govern- 
 ment, rising from $27,975 ' m I ^ 2 to $110,766 in 1825. The very 
 extraordinary figure for 1826 records the completion of the 
 Quincy Market. In the reaction which followed the progressive 
 administration of Josiah Quincy expenditure for streets naturally 
 declined. But with the prosperity of the thirties the figures 
 jumped from $95,087 in 1831 to $220,126 in 1832, a rise due 
 largely to activity in street and land improvements. 1 The 
 effect of the panic of 1837 is seen in the fall from $283,118 in 1836 
 to $169,434 in 1838. 
 
 Streets Proper. It will be noticed in the table found on page 
 360 of the appendix that the sum spent for streets proper has been 
 divided into two parts. The first column gives the extraordi- 
 nary expenditures the laying out and the widening and ex- 
 tending of streets. The second column contains expenditures 
 which are largely ordinary the annually recurring cost of 
 paving and repair. Among the tasks bequeathed to the city, was 
 that of adapting crooked and narrow streets to the needs of a 
 growing metropolis. During the last three years of the town little 
 was spent in widening streets. By 1825, however, more was 
 being expended for widening and extending than for paving and 
 repairing. 
 
 Power to widen, lay out and discontinue streets was vested by 
 the charter in the board of mayor and aldermen. 2 The care of 
 the streets, formerly intrusted to surveyors of highways, was 
 transferred to this board by an act obtained in the first year of 
 city government. 3 The greater part of the executive work came 
 in time to be done by a committee of the board. In 1827 the 
 office of superintendent of streets was created. A system of sur- 
 veys was begun in 1825 which made public the exact intention of 
 the city as to future improvements. 4 
 
 1 See page 360 of the Appendix. 
 1 Ernst, Constitutional History, p. 134. 
 1 Special Laws, vi, p. 84 (ch. 107 of 1822). 
 4 Quincy, Municipal History, pp. 194-196.
 
 1822-44] FROM TOWN TO CITY ECONOMY 27 
 
 The period of activity in the thirties saw the extension of 
 several important streets, including Broad, Commercial, Prince 
 and Tremont. The continuation of Tremont into the Neck was 
 approved by Mayor Wells as a means of enhancing the value of 
 the city's land holdings in that section. 1 About $80,000 was 
 spent in the laying out of Blackstone Street, on the site of Mill 
 Creek which formerly divided the old town. The advance in 
 expenditure for paving and repair in 1835 was made necessary, 
 according to Mayor Lyman, by the recent increase in country 
 trade which brought a crowd of " heavily laden waggons upon 
 our pavement." He looked for relief, however, in the rapid 
 increase of railroad facilities. 2 
 
 Lighting. Expenditures for lighting hold an even course 
 throughout the period. The introduction of city government 
 had very little effect on this branch of expenditure. Fluctuations 
 were principally due to changes in the price of oil which had given 
 trouble to the makers of the town budget. 
 
 Toward the end of the first decade of city government the 
 belief that the city was inadequately lighted led to a gradual 
 increase in the number of lamps. 8 Apparently, the difficulty was 
 not entirely remedied, for a committee in 1834 complained that 
 the lamps were " very ill distributed " and gave " a feeble light." 4 
 On its recommendation the city began in that year to use gas. 
 The sum of $3,084 appears as the initial expenditure. 6 In his 
 inaugural of 1835, Mayor Lyman stated that a small saving in 
 money had been effected by the change, and that better light 
 had been secured. 8 The supplanting of oil by gas was a gradual 
 process. In 1840 the expenditure for gas was a little over one- 
 half that for oil. 7 The expenditure for lighting rose steadily 
 during the period. In 1820 it was $6,274; in 1830, $15,246 and 
 in 1844, $25,388. 
 
 Sewers. Under the town the sewers were constructed and 
 kept in repair by private individuals. Those who entered their 
 
 1 Mayors' Inaugurals, i, p. 167 (1833). * Auditor's Report (1834), p. 35. 
 
 1 Ibid., p. 100 (1835). Mayors' Inaugurals, i, p. 201 (1835). 
 
 1 Ibid., p. 139 (1830). Auditor's Report (1840), p. 33. 
 * City Documents, no. 7 (1834), p. i.
 
 28 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 drains into the main sewers paid the owners an assessment deter- 
 mined by the selectmen. 1 This system weakened the city's 
 control of its streets, and led to constant disputes between 
 proprietors and those making new entries. 2 It could not be 
 tolerated by the city. By ordinance of July 7, 1823 the mayor 
 and aldermen were given power to construct all common sewers 
 and to assess those making entries. 3 
 
 The municipalization of the sewers was regarded as early as 
 1826 as a great success. 4 Considerable sums were expended for 
 sewer construction from 1823 to 1828 and still larger amounts 
 from 1832 to 1837. In 1837 greater efficiency was secured by the 
 appointment of a superintendent of sewers. Up to that year the 
 work had been done by the superintendent of streets. 8 The 
 greatest expenditure for sewers was $17,050, incurred in 1837; 
 the sum of $8,774 for 1844 was about the average. 
 
 Bridges. Expenditure for bridges was of little importance. 
 Boston had no public bridges before 1828. Those which crossed 
 the surrounding waterways were in the hands of private com- 
 panies that generally charged toll. The first appropriation for 
 public bridges was made in 1828 for the completion of a bridge to 
 South Boston, which had been partially constructed by proprie- 
 tors of lands across the channel. The question of building this 
 bridge had been agitated for several years. The city had refused 
 to build the bridge and for a time would not even accept it as a 
 gift. 6 In 1832 the city unwillingly acquired the Boston South 
 Bridge. 7 Boston paid $3,500 for this bridge, and then expended 
 an equal amount in putting it in repair. Beginning in 1836, 
 the item " repair of bridges " appears annually in the auditor's 
 report. 
 
 Health. Expenditure for public health was of importance 
 under the town, $7,500 being spent for this purpose in 1821. 
 City government increased the expenditure for health absolutely, 
 
 General Laws, i, p. 511 (ch. 47 of 1796). 
 
 Mayors' Inaugurals, i, p. 24 (1824). 
 
 City Ordinances (1827), p. 105. * Auditor's Report (1825), p. 18. 
 
 City Documents, no. 10 (1837). 
 
 Quincy, Municipal History, pp. 246-250. 
 
 Special Laws, vii, p. 264 (ch. 136 of 1832).
 
 1822-44] FROM TOWN TO CITY ECONOMY 29 
 
 though not relatively. The figures followed the course of the 
 financial cycles, rising to $15,468 in 1828 and again to $35,389 in 
 1837. This last figure was almost maintained during the suc- 
 ceeding years of retrenchment. 
 
 The health department was divided into two branches, external 
 health or the enforcement of quarantine regulations, and internal 
 health or the control of sanitary conditions within the city. The 
 former was very unimportant financially. The little quarantine 
 station in the harbor required an expenditure of only two or three 
 thousand dollars a year. The expenditures of the latter were 
 incurred mainly on account of the removal of house offal and the 
 sweeping of the streets. Under the town the department was hi 
 charge of a board of twelve members, one elected from each 
 ward. 1 The charter vested the powers of the old board in the 
 city council, 2 which, in turn, delegated its control to three health 
 commissioners. Their opposition to certain reforms desired by 
 Mayor Quincy led to their replacement in 1824 by a single com- 
 missioner. 3 
 
 Among the many achievements of Mayor Quincy was that of 
 establishing the present system of street cleaning and of collecting 
 house offal. In the first year of his administration he began a 
 thorough cleaning of the city streets, purchasing horses and 
 wagons for that purpose. Formerly the street dirt had been 
 considered the property of the farmers. This method bore 
 lightly on the city funds but heavily on the general health. 4 The 
 collection of house offal, formerly made by contractors, was also 
 taken over by the health department. 5 These reforms un- 
 doubtedly contributed to the low death-rate during Mayor 
 Quincy 's administration. This was about 20 per i ,000, as against 
 23 per 1,000 for the preceding ten years. 9 Further proof of the 
 thoroughness of the cleaning is found in the inaugural of Mayor 
 Otis in 1830. He referred to the sweeping and cleaning of the 
 streets as " practised to a needless and pernicious extreme." 
 
 1 Special Laws, ii, p. 308 (June 20, 1799). * Ibid., v, p. 512. 
 
 1 Quincy, Municipal History, p. 148. 
 
 4 Mayors' Inaugurals, i, p. 23 (1824). 
 
 1 Quincy, Municipal History, pp. 71-73. 
 
 Mayors' Inaugurals, i, p. 87 (1828).
 
 30 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 The Mayor agreed, however, to conform to the popular demand 
 that the established degree of cleanliness be maintained. 1 
 
 The abnormal expenditure for 1832 records the visit of the 
 Asiatic cholera to Boston. A special appropriation of $28,604 
 was made in that year for the erection and maintenance of tem- 
 porary hospitals. 2 
 
 Public Lands. One of the city's greatest problems has been to 
 find homes for her citizens. The original uplands of Boston 
 consisted of only seven hundred acres. This area had been 
 doubled under the town through the gradual filling in of the 
 harbor. By 1822 the common lands of the town had been 
 practically reduced to the " Neck," a strip of lowland connecting 
 Boston with Roxbury. Much of this required extensive filling hi 
 and grading before it was fit for sale. Although much land was 
 sold during this period, it was put on the market but little im- 
 proved. Down to 1845 public lands were of greater importance 
 from the point of view of receipts than of expenditures. 
 
 Some little expenditure occurred, however, from 1830 to 1838. 
 On the recommendation of Mayor Otis, 3 the lands, bordering on 
 the Neck, were surveyed and laid out for sale in accordance with 
 a far-sighted plan. 4 In 1834 the office of superintendent of public 
 lands was created, and placed under the direction of a joint com- 
 mittee of the city council. 6 The extraordinary expenditure in 
 1832 was due to the appropriation of $49,000 for the purchase of 
 wharves. The average annual expenditure for public lands was 
 only about $7,000 during the period. 
 
 Miscellaneous. The cost of that great improvement, officially 
 known as the Faneuil Hall Extension, but popularly as the Quincy 
 Market, has been placed under the expenditure for streets. The 
 undertaking embraced not only the erection of a new market- 
 house but also the improvement of the market section by the 
 substitution of spacious streets for crooked alleys. 
 
 The acceptance of this scheme, involving a gross expenditure of 
 a million dollars, by a people trained in the conservatism of the 
 
 1 Mayors' Inaugurals, i, p. 139 (1830). 2 Auditor's Report (1832), p. 35. 
 
 * Mayors' Inaugurals, i, pp. 135, 136 (1830). 
 
 4 Ibid., p. 156 (1831). * City Ordinances (1834), p. 298.
 
 1822-44] FROM TOWN TO CITY ECONOMY 31 
 
 town meeting was a remarkable tribute to the ability of Mayor 
 Quincy. During the first two years of his administration he 
 worked steadily on the project, getting options from the pro- 
 prietors of estates and arguing the merits of his plan with both 
 city council and voters. On January 16, 1824 the voters decided 
 in favor of the extension, though the scheme was spoken of by 
 many as the " mammoth project of the Mayor " and as the 
 foundation of a city debt " which neither the present inhabi- 
 tants of Boston, nor their posterity would be able to pay." l In 
 accordance with this mandate, the city council applied to the 
 state for the power of condemning private property. On Febru- 
 ary 21, 1824 after considerable opposition in the legislature a 
 special law gave Boston the desired authority. 2 
 
 The council appointed a joint committee, of which the Mayor 
 was chairman, to carry out the scheme. The powers of this com- 
 mittee were large, including the right to spend $500,000 in the 
 purchase of estates and to borrow money at 5 per cent. In only 
 one case was use made of the extraordinary power conferred by 
 the special act. By September the committee had spent the 
 $500,000 in purchasing the estates on North Market Street. 
 
 A sale of this land, according to a new survey, was arranged for 
 the twenty-ninth of the month. The terms under which the land 
 was offered contemplated the cooperation of the purchasers in 
 the improvement of the market section. Land was to be sold for 
 10 per cent cash, the residue being secured by mortgage on the 
 estate at 5$ per cent interest. The purchaser was to erect before 
 July first, 1825, brick stores in accordance with specifications 
 fixed by the city. 8 The results of the sale were satisfactory; 
 $303,483 was received, all but $8,247 being in cash. 4 
 
 The twenty-ninth of December the city council gave the com- 
 mittee authority to expend $220,000 additional in the purchase of 
 land south of the proposed site of the market. The sum of 
 $218,347 was, accordingly, expended, including $105,000 for the 
 purchase of Long Wharf. The sale of lots on South Market 
 
 1 Quincy, Municipal History, p. 84. 
 
 1 Special Laws, vi, p. 194 (ch. 148 of 1823). 
 
 1 Quincy, Municipal History, pp. 124-130. * Auditor's Report (1824), p. 29.
 
 32 THE FINANCIAL HISTORY OF BOSTON [1822-44. 
 
 Street took place March 31, 1825, bringing in $403,853, $176,982 
 being in cash. 1 On April 27, 1825 the corner stone of the new 
 market house was laid. On August 26, 1826 the house was 
 opened, and the use of Faneuil Hall as a market discontinued. 2 
 
 In November, the committee through Mayor Quincy made its 
 final report. The total amount of money expended amounted to 
 $1,141,272, only $166,935 of this sum being spent for the market- 
 house itself. From its land sales the committee had obtained 
 $532,797 in cash, leaving a debt of $608,475 for which city stock 
 had been issued. As an offset to this debt, the committee was 
 able to turn over to t^he city good interest-bearing notes amount- 
 ing to $219,709 and unsold land worth $200,000. 
 
 The remaining $200,000 can be looked upon as the price paid 
 for a market-house worth from three to four hundred thousand 
 dollars and for the acquisition of six broad market streets with 
 good brick buildings. 3 The possession of an adequate market 
 section was an important factor in the growth of Boston as a dis- 
 tributing center for the food products of New England. The 
 credit of carrying out so very successfully this early municipal 
 venture belongs to Josiah Quincy who brought to his public work 
 greater zeal than most men display in private matters. 
 
 Schools. From the establishment of the first school in 1635 to 
 the present day, appropriations for education have always been 
 looked upon by the citizens of Boston as the best possible use of 
 the public money. The decline of school expenditure from 26 
 per cent of the total expenditures, the last years of the town, to 
 19.2 per cent in the period 1828 to 1831 is due to the fact that the 
 need for schools was already well supplied. 
 
 The present system goes back to 1789 when a Latin School, 
 preparatory for college, and six grammar schools were estab- 
 lished. At the same time the power of appointing masters, fixing 
 salaries and determining the general expenditures of the depart- 
 ment was transferred from the board of selectmen to a committee, 
 consisting of the selectmen and twelve other persons, who were 
 elected in town meeting. In 1818 instruction to children of four 
 
 1 See note 4, p. 31. z Quincy, Municipal History, p. 136. 
 
 8 Ibid., pp. 201-204.
 
 1822-44] FROM TOWN TO CITY ECONOMY 33 
 
 to seven, formerly given in the home or in the " dame school," 
 was made a public charge. The care of these primary schools 
 was given to a committee appointed by the school committee. 1 
 In 1820 the English Classical School, providing a higher educa- 
 tion for boys who expected to enter business, was started. Con- 
 sequently, the city found the school system in need of no radical 
 changes. 2 
 
 The act of establishment changed the organization of the 
 school committee. The mayor and aldermen were to take the 
 place of the selectmen, and the rest of the committee, instead of 
 being elected by the voters at large, were to be chosen one from 
 each ward. 3 Chapter 128 of 1835, adopted by the voters in the 
 same year, again altered the composition of the committee. It 
 was to consist of the mayor, the president of the common council 
 and two citizens from each ward, making twenty-six in all instead 
 of twenty-one. 4 
 
 It will be seen from the table found on page 364 of the appendix 
 that the great rise in school expenditure the first few years of city 
 government was due, partly to an increase in the payment for 
 instruction, but still more to greater activity in the erection of 
 school buildings. Expenditure for new buildings may be looked 
 upon as abnormal down to 1844. 
 
 In 1825, $935 was spent in establishing a " High School for 
 Females." 5 Here it was intended to give the girls instruction 
 similar to that offered the boys. Within two years the innova- 
 tion fell before the attacks of its opponents who asserted that it 
 existed chiefly for the benefit of a few from the well-to-do classes. 
 Even Mayor Quincy was very strong against the school, believing 
 that it would be a much sounder policy to spend the money in 
 raising the standard of the common schools. 9 
 
 After the first four years of city government the annual ex- 
 penditure of the department dropped to about $50,000. Here it 
 remained until the need of new schoolhouses and of a larger teach- 
 ing force carried it from $55,276 in 1831 to $156,821 in 1838. In 
 
 1 Ernst, Constitutional History, pp. 82-85. 
 
 1 Quincy, Municipal History, pp. 20-32. * Special Laws, v, p. 513. 
 
 4 Ernst, Constitutional History, p. 113. 
 
 Auditor's Report (1825), p. 26. Quincy, Municipal History, p. 271.
 
 34 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 1834 Boston began to build houses for her primary schools. 
 Gradually the city was able to transfer these schools from inade- 
 quate, rented rooms to its own well-equipped buildings. The 
 rapid increase in population called for larger school accommoda- 
 tions. From 12,401 in 1841 the number of pupils rose to 21,951 
 in 1 85 1. 1 In 1843, in answer to complaints of the crowded con- 
 dition of the schools, the city spent $81,477 for new buildings, a 
 large sum for a time of retrenchment. 2 The period closed with a 
 great increase in expenditures for schools. In the years 1840 to 
 1843 thi s branch claimed 26 per cent of the city's expenditures. 
 
 The growth of expenditure for salaries during this period was 
 remarkably even. The compensation of teachers in the primary 
 schools rose from $8,500 in 1822 to $14,933 m ^S * fts^sSS m 
 1840 and $40,197 in 1844. The salaries of teachers in other 
 schools remained at about $35,000 down to 1832 when a steady 
 growth began; in 1840 they were $70,483 and in 1844, $89,005. 
 Individual salaries were not raised to any extent. Salaries in the 
 primary schools, the only branch of the department in which 
 women were employed, did not exceed $250. This sum included 
 remuneration for the rent and care of the schoolroom. 3 
 
 County of Suffolk. At the time of the incorporation Boston 
 assumed all the charges of the County of Suffolk. 4 Chapter 109 
 of the acts of 1821 abolished the court of sessions. Its adminis- 
 trative functions were divided between the board of mayor and 
 aldermen and the officers of the various courts. The town of 
 Chelsea was to enjoy county privileges as formerly, but was to be 
 relieved of paying any part of the county expenditures. 5 In 
 1831 Chelsea relinquished in favor of Boston her claim to county 
 property. 6 This relation between the city and her ward was to 
 continue until 1851, unless Chelsea should apply in the meantime 
 to be set off in another county and from 1851 on until change 
 should be made by the legislature. 
 
 This change was on the whole a gain for Boston. The city 
 obtained greater control over the affairs of a county, the limits of 
 
 1 City Documents, no. 2 (1853), P- I 4 2 - 2 Ibid., no. 15 (1843). 
 
 1 Auditor's Report (1836), p. 27; ibid. (1845), P- 47- 
 
 4 Sprague, City Government, pp. 29, 31. 
 
 5 Special Laws, v, p. 500 (ch. 109 of 1821). Ibid., vii, p. 146 (ch. 65 of 1831).
 
 1822-44] FROM TOWN TO CITY ECONOMY 35 
 
 which practically coincided with those of Boston. Complete 
 control of county expenditure was prevented by the transfer to 
 the various court officers of the privilege of contracting the 
 greater part of the ordinary expenditure of the county, such as 
 payments for court proceedings and the maintenance of prisoners. 
 Bills arising in this manner were to come before a board of ac- 
 counts, composed of the judge of probate, the justices of the 
 police court and the judge of the municipal court. 1 This lack of 
 control over a large part of county expenditure was a cause of 
 constant regret to the city. 
 
 The figures given in the table on page 353 of the appendix 
 represent simply the ordinary expenditures of the County of 
 Suffolk. 2 County expenditure, which made up no small part of 
 the city payments, moved gradually upward. It even advanced 
 in times of depression. County expenditure advanced from 
 about $26,000 in the years 1818 to 1821 to $32,000 for the years 
 1828 to 1831. In the latter period it constituted as much as 
 eleven per cent of the total expenditure of Boston. In the period 
 1840 to 1843 county expenditures averaged $48,773 or about eight 
 per cent of the city's expenditure. 
 
 County expenditures are divided into two groups. 3 The first 
 contains those payments made on requisition of the mayor, the 
 second, those made on demand of the county board of accounts. 
 The greater part of the ordinary county expenditure lay beyond 
 the control of the city council. " Mayor's drafts " made up but 
 one-sixth of the total county expenditure. The second branch of 
 expenditure has been divided into two parts. The more import- 
 ant division includes the sums paid to jurors, witnesses and con- 
 stables. All other payments allowed by the board of accounts 
 have been placed in the second part, the charge for maintenance 
 of prisoners being the chief item. 
 
 1 Special Laws, v, p. 503 (ch. 109 of 1821). 
 
 1 Up to 1825 the county appropriation included extraordinary items. For the 
 sake of consistency, I have placed these under the expenditure for general govern- 
 ment. My figures of total expenditure from 1834 to 1841 exceed the amounts 
 given in the auditor's reports as chargeable to the County of Suffolk. I have 
 added to the latter figures certain ordinary expenditures given by themselves 
 during this period, but really incurred for county purposes. 
 
 1 See Appendix, p. 353.
 
 36 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 RECEIPTS 
 
 We now come to the story of the way in which Boston raised 
 money to meet her growing expenditures. In studying the differ- 
 ent branches of her receipts, a scheme of classification has been 
 employed, which allows an analysis in considerable detail. 
 
 Taxes. First in importance come taxes. These consisted of 
 the general property tax and the poll tax. Under the city, 
 receipts from taxation declined somewhat in relative importance. 
 For the period 1818 to 1820, 83 per cent of the receipts were 
 obtained by taxation; in 1828 to 1831, only 64 per cent. This 
 fall was due to the creation of new sources of receipts, particularly 
 the health department and the County of Suffolk, and to the 
 increase in the importance of several of the old branches, such as 
 interest and sales of property. The percentage rose to 77 in the 
 years 1840 to 1843. 
 
 The growth of the sum raised by taxation, unlike the movement 
 of expenditures, was steady. It maintained its upward course 
 even in periods of reaction, for the reason that retrenchment in 
 expenditure was generally accompanied by payments toward the 
 principal of the city debt. 
 
 The decade of the twenties saw the smallest percentage of 
 increase. The rise from $159,649 1 in 1819 to $247,061 in 1829 
 meant an advance of only 55 per cent, whereas expenditure more 
 than doubled in this period. The city government was becoming 
 acquainted with the convenience of the loan, and gladly kept 
 down the tax rate. In his inaugural of 1826 Mayor Quincy 
 referred with pride to the growth of assessable property which had 
 permitted the maintenance of a low tax rate. 2 From 1814 to 
 1821 the rate averaged $4.07 on a thousand; during the first 
 eight years of city government, it was only $3.67. The city was 
 slow to recognize the necessity of a higher rate. 3 
 
 1 Figures for tax receipts given in this section include returns from poll taxes 
 as well as from property. , 
 
 2 Mayors' Inaugurals, i, p. 51 (1826). 
 
 8 Prior to 1842 assessments were made upon 50 per cent of the true value of the 
 property, since then at 100 per cent. In this book the rates and assessments before 
 1842 have been reduced to the 100 per cent basis. The law permitted assessment
 
 1822-44] FROM TOWN TO CITY ECONOMY 37 
 
 After 1830, however, there was a steady rise both in the amount 
 raised by taxation and in the tax rate. From $247,061 in 1829 
 the receipts from this source advanced to $511,888 in 1839, an 
 increase of 107 per cent. The tax rate had meanwhile risen from 
 $3.95 to $5.65, in response to the growth of expenditure in the 
 latter thirties. At this level it was kept and even slightly in- 
 creased by Mayors Chapman and Brimmer, who, despite the call 
 for lower taxes, insisted upon the reduction of the city debt. In 
 the twenties the amount of assessable property advanced 56 per 
 cent; in the thirties it rose 49 per cent. 
 
 In 1820 the tax levy of $155,909 meant a per capita burden of 
 about $3.60; the $253,106 raised hi 1830 advanced it to only 
 $4.10. In 1840 the receipts from taxation were $537,648 and the 
 per capita figure, $5.75; in 1844, a tax of $722,038 increased the 
 amount for every inhabitant to $6.50. The burden was still 
 light, however. The amount of assessable property per capita 
 increased slightly, from about $930 in 1820 to $1,070 in 1844. 
 
 A comparison of the rates of growth of real and personal prop- 
 erty in the assessment list reveals the decreasing importance of 
 the latter. 1 In 1794, personal property constituted 57 per cent of 
 the valuation; by 1824 it had fallen to 45 per cent and by 1834 to 
 42 per cent. The tendency of personal property to escape taxa- 
 tion under the general property tax is, of course, the explanation. 
 
 The proportion of taxes uncollected at the end of each year 
 showed a tendency to increase during this period. From 1818 to 
 1824 all but about 6 per cent were collected each year, a condition 
 which called forth the commendation of Mayor Quincy in his 
 inaugural of i826. 2 By 1840, however, the ratio had risen to 8 
 per cent. 
 
 On the other hand, the percentage of abatement was much 
 higher under the town than under the city. For the years 1818 
 to 1821 4 per cent of the taxes assessed were abated; 8 the average 
 for 1823 and 1824 was only 1.3 per cent. In the period 1840 to 
 1852 abatements constituted 1.6 per cent. The town assessors 
 
 at a reduced value, provided the records showed both the real value and the assessed 
 value. 
 
 1 City Documents, no. 2 (1853), p. 139. * Mayors' Inaugurals, i, p. 51 (1826). 
 
 1 Auditor's Report (1822), p. 7.
 
 38 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 had abated in gross at the end of each year a list of taxes which 
 the treasurer deemed uncollectable. The assessors under the 
 city were much more strict. 1 
 
 The method of assessment employed in Boston during the 
 period was essentially the same as that in use at the present day. 
 Under the town twenty-four persons were elected annually by 
 the voters, two from each ward, to act as assessors. These, in 
 turn, appointed three principal assessors to hold office for the 
 ensuing year. 2 This method of selection continued until the 
 incorporation of the city, when the power of electing these officers 
 was transferred to the city council. It became the practice to 
 choose the three principal assessors from the citizens at large and 
 the twenty-four assistants from the residents of the different 
 wards. 
 
 The task of assessing real estate to any amount, and personal 
 property up to $5,000 in value, was entrusted to sub-committees, 
 composed of a principal assessor and the two ward assistants. 3 
 In 1843, the sum f $73,000,000, out of a total of $110,000,000, 
 was assessed in this manner. 4 All personal estates of $5,000 or 
 over were left to the board as a whole to " doom." 
 
 Complaints both as to inequality in assessment and as to the 
 injustice of the system as a whole were frequent. A joint com- 
 mittee of 1842 admitted that the custom of giving representation 
 to the wards led to great inequality, even in the valuation of real 
 estate. 5 It recommended the appointment of commissioners 
 every five or ten years to value all the real estate in the city, 
 leaving to the permanent assessors simply the task of correction, 
 when improvements were made. This proposal was not favored 
 by the city council. In his inaugural of 1844, the mayor spoke of 
 the assistant assessors as being really ward officers, who were 
 chiefly interested hi keeping down the valuations of their own 
 sections. He also referred to the fact, that the principal asses- 
 sors had, in practice, been reduced to the position of clerks to the 
 board, being compelled to assent to the decision of the majority. 
 
 1 Auditor's Report (1822), p. 7. * Special Laws, iii, p. 6 (June 18, 1802). 
 
 * Auditor's Report (1856), pp. 239-241. 
 
 4 City Documents, no. 5 (1844), p. 5. 6 Ibid., no. 9 (1842).
 
 1822-44] FROM TOWN TO CITY ECONOMY 39 
 
 To check the abuses, he advocated electing the assistants from 
 the citizens at large and giving them merely advisory powers. 1 
 
 The chief and most frequent complaint was directed, then as 
 now, against the method of assessing personal property. Tax- 
 payers were allowed to present statements of their personal 
 property. In case they neglected to do so, they were arbitrarily 
 doomed by the board. No abatement was allowed in the courts 
 in case the person aggrieved had failed to return the statement. 
 During the early years of the city the assessors seldom abated any 
 tax above $16, unless the conditions of the statute had been ful- 
 filled. In 1827, only twenty-six statements, representing but 
 $403, ooo in property, were turned in. Mayor Quincy considered 
 the method of assessing personal property a menace to the pros- 
 perity of Boston. He believed that an accurate exhibit of per- 
 sonalty was ruinous to a business man, besides being in many 
 cases entirely impracticable. Correspondence with the mayors 
 of New York, Baltimore and Philadelphia disclosed the fact that 
 no statement of personal property was required in those cities 
 before assessment. The mayor referred to the removal of great 
 capitalists to other cities because of this arbitrary law, as common 
 knowledge. 2 Such evils led the committee of finance in 1839 to 
 recommend placing the whole burden of taxation on real estate. 3 
 
 This very strict policy with regard to abatement was appar- 
 ently modified after the first decade of city government. The 
 assessors, down to 1844, gave a very lenient construction to the 
 statute, allowing a hearing to all aggrieved persons. In one 
 year, sixteen out of the thirty-one meetings were devoted to the 
 consideration of petitions for abatement. In 1844, however, 
 the assessors returned to the old practice of hearing no petitions 
 except in case statements had originally been given. This change 
 brought forth a storm of protests from the taxpayers. 4 
 
 Poll taxes were assessed at the beginning of this period upon 
 every male inhabitant between the ages of sixteen and seventy 
 years. In 1843 chapter 87 raised the minimum age to twenty 
 
 1 Mayors' Inaugurals, i, pp. 301, 302 (1844). 
 
 1 Ibid., i, p. 84 (1828); Quincy, Municipal History, pp. 231-234. 
 
 1 City Documents, no. 12 (1839). * Ibid., no. 9 (1848), p. 5.
 
 40 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 and chapter 145 of the next year abolished the maximum of 
 seventy. 
 
 In colonial days receipts from the poll tax had been important. 
 The low per capita burden of taxation and the greater equality 
 of wealth made the poll tax practicable. But with the growth of 
 fortunes after the Revolution it was natural that taxes should be 
 levied more upon property and less upon polls. 
 
 The rate of the poll tax was limited by the state legislature in 
 the following manner. From early times the government of 
 Massachusetts had been in the habit of apportioning a sum among 
 the various towns to be raised by a levy, on polls and property. 1 
 The practice arose, in determining what each town should pay in 
 every thousand pounds, of counting the polls at a certain figure. 
 In 1782 each poll was rated at one penny in a tax of 1,000 which 
 meant that about one-third of the state tax must be raised from 
 polls. In 1792 the rating was reduced to one-half penny, polls 
 making up about two-ninths of the apportionment. 2 By 1813 
 the legislature had reduced the rating to one mill or practically 
 one-sixth of the levy. 3 This meant a poll tax for state purposes of 
 twenty-seven cents. From 1813 to 1822 it stood at fourteen 
 cents. 4 
 
 In the various tax acts which fixed the apportionment of the 
 state tax it was provided that " in the assessment of all county, 
 town, parish, or society taxes, the assessors shall assess the 
 polls therein in the same proportion as they may be assessed to 
 pay a state tax." 5 The tax act for 1814 provided that the total 
 assessment for state, county and local purposes should not there- 
 after fall more than one-sixth on polls. 6 
 
 In 1821 Boston levied a poll tax of $1.60 for all purposes, $0.14 
 of this being the state poll tax for that year. 7 This tax levied on 
 approximately eight thousand polls would have amounted to 
 
 1 Bullock, Finances of Massachusetts, pp. i, 2. 
 
 2 Ibid., pp. 12, 13. 
 8 Ibid., p. 30. 
 
 4 Report of Commissioners on Taxation and Exemption (1875), P- *? 
 8 Ibid., p. 17. 
 
 6 Bullock, Finances of Massachusetts, p. 32. 
 
 7 Boston Tax Lists (1821).
 
 1822-44] FROM TOWN TO CITY ECONOMY 41 
 
 $12,800 or about one- twelfth of the total assessment. This was 
 therefore but one-half of what the law permitted. 
 
 The possibility of a very heavy poll tax, in spite .of the limita- 
 tion to one-sixth of all assessments, led to a very wise provision in 
 chapter 143 of 1828 which regulated many matters of assessment 
 by perpetual act. This required the assessment of one-sixth of 
 all taxes upon polls, provided that the total assessment for city, 
 town and county purposes, highway taxes excepted, should not 
 exceed $1.50. Without this limitation it would have been possi- 
 ble for Boston to have levied in 1844 a poll tax of over $5. In 
 1844 Boston levied a poll tax of $1.50; this meant that only 4? 
 per cent of the total assessment fell on polls. 1 
 
 A state tax was levied in only eight years during the period. 
 From 1826 to 1860 Massachusetts was attempting to secure her 
 receipts from other sources. Frequent deficits, however, finally 
 forced the state to go back to the annual apportionment of the 
 tax among the towns and cities. 2 In 1821 the share of Boston 
 was raised from 13.7 per cent, the quota since 1811, to 33.1 per 
 cent, a figure which it held with scarcely any change throughout 
 the period. 3 This remarkable increase was due to the recent 
 separation of Maine and to the rapid growth of wealth in 
 Boston. 
 
 In this period the state tax when levied was placed without 
 exception at $75,000, the city's share being about $25,000. From 
 1822 to 1825 the quota of Boston made up 15 per cent of the city's 
 tax receipts, accounting for fifty-five cents out of an average rate 
 of $3.90. In 1830 the city turned over 10 per cent of the amount 
 raised by taxation to the state which represented about forty 
 cents of the tax rate for that year. By 1844, the $25,000 quota 
 had become unimportant, demanding only 3 per cent of the city's 
 receipts from taxation. 
 
 Rents. The receipts derived from the rent of city property 
 were of considerable importance during the greater part of the 
 period. From 1818 to 1820, 9 per cent of the total receipts were 
 
 1 Auditor's Report (1845), p. 14. 
 1 Bullock, Finances of Massachusetts, ch. IV. 
 
 1 Felt, Statistics of Taxation in Massachusetts, p. 543; Massachusetts Resolves, 
 1821. ch. 61.
 
 42 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 obtained from this source; in the period 1828 to 1831, just after 
 the completion of the new market, the same percentage prevailed. 
 In 1840 to 1843 ren ts contributed 6 per cent of the total. The 
 growth of this branch of receipts was on the whole gradual, the 
 exceptional rise from $15,714 in 1822 to $34,636 in 1829 being due 
 to the market extension. In 1839, $48,825 was received from 
 rents; and in 1844, $54,954. 
 
 The completion of the new market-house in 1826 raised the 
 receipts from rents from $18,714 in 1825 to $27,992 in 1826, and 
 $35,739 in 1827. The old market under Faneuil Hall was cut up 
 into store rooms which in 1828 brought in $4,000 in rents. The 
 old State House contributed about $3,500 annually during these 
 years. After the building was made over into a city hall in 1830, 
 it brought in still more from the rent of the lower floors. It will 
 be noticed in the table given on page 372 of the appendix that 
 after 1833 the receipts from the market, which had up to that 
 time constituted the greater part of the total amount received 
 from rents, declined in relative importance. The acquisition of 
 other rentable property now began to increase the rents of the 
 city. 
 
 In 1834 the new city wharf, which had been built on the flats to 
 the east of Faneuil Hall, was leased to proprietors for $10,000 a 
 year until i852. : In that year the wharf with the stores erected 
 upon it by the lessees was to revert to the city. When the lease 
 finally expired the city council concluded to sell the property 
 rather than to repair the stores. It was accordingly sold at 
 auction to Josiah Quincy, Sr., for $411,000. An order of the 
 council devoted the proceeds to the payment of the city debt. 2 
 
 Interest. Interest receipts fluctuated considerably. Bonds 
 and notes, cash on deposit in the banks and deferred taxes were 
 the chief sources. Though interest made up but one per cent of 
 the total receipts during the last years of the town, it grew to four 
 per cent in the period 1828 to 1831. This increase was due to 
 large land sales and payment for these purchases in interest- 
 bearing bonds and notes. The course, which the amount of 
 
 1 Auditor's Report (1841), p. 71. 
 
 1 City Documents, no. 65 (1852); ibid., no. 44, p. 5.
 
 1822-44] FROM TOWN TO CITY ECONOMY 43 
 
 bonds and notes held from year to year, is reflected in the rise and 
 fall of the receipts from interest. The correspondence is not 
 exact, however, because of the contribution of other factors, such 
 as deposits in banks, interest on deferred taxes and rents and, in 
 the years 1834 and 1836, the addition of premiums on loans. 
 
 In the period 1840 to 1843 interest made up only one per cent of 
 the total receipts. At this time the decline in land sales reduced 
 the supply of interest-bearing notes. But after 1843 th e amount 
 of bonds and notes rose very rapidly from $69,000 in that year to 
 $455,000 in 1846. Interest, consequently, rose from $8,598 in the 
 former year to $35,853 in the latter. 
 
 Licenses. Under the town the various licenses contributed less 
 than o.i per cent of the total receipts. After 1822 the license 
 system was extended, but it was employed more for purposes of 
 regulation than for revenue. For the years 1828 to 1831 fees 
 from licenses averaged $2,319 or 0.6 per cent of the annual 
 receipts of the city. In the period 1840 to 1843 licenses gave 
 only an annual average of $1,604 r - 2 per cent. 
 
 Very few of these taxes were kept in force long. The licenses 
 of innholders, granted by the board of mayor and aldermen, 1 were 
 the most productive. Receipts from innholders' licenses varied 
 considerably in accordance with the policy of successive boards; 
 toward the last of the forties no liquor licenses were granted at 
 all. 2 Another productive license was that upon theatrical shows 
 and other exhibitions. The auditor's report for 1823 gives the 
 following entry: " Edward Everett, Lectures on Antiquities, and 
 exhibition of Pictures connected therewith, $15.00." 3 Among 
 other licenses enforced at different times during this period were 
 those for cows and dogs, 4 chimney sweepers 6 and keepers of junk 
 shops and second-hand stores. 8 
 
 Special Assessments. The auditor's report shows no trace of 
 any receipts from special assessments during the last years of the 
 selectmen, although the statutes gave the town power to assess 
 the cost of sidewalks upon abutters, whenever a street was paved. 7 
 
 1 Special Laws, v, p. 510. * Ibid. (1825), p. 32. 
 
 * Afayors' Inaugurals, i, p. 373 (1849). City Ordinance, December 28, 1835. 
 1 Auditor's Report (1822), p. 17. City Documents, no. 16 (1839). 
 
 7 Special Laws, ii, p. 338 (June 22, 1709).
 
 44 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 A system of private assessment was employed, however, in deter- 
 mining the amount due proprietors of common sewers because of 
 entries. 1 Such charges were determined by the selectmen, who 
 divided the cost in proportion to the benefits. When the sewer 
 system was municipalized in 1823 the city retained this special 
 assessment. 2 Sewer assessments constituted the sole receipts 
 from special assessments during this period. 
 
 The determination and collection of sewer assessments was 
 made the work of the auditor. This slow and exacting task, 
 combined with the ordinary duties of the auditor, account for the 
 very small amount collected in some years. 3 From 1830 to 1833 
 hardly any money came in, but in 1834 extra assistance enabled 
 the auditor to collect $11,918. In 1836 he placed but $71 to the 
 credit of special assessments. As a result of this slowness in col- 
 lection, a committee was appointed in 1837 to consider the sub- 
 ject. 
 
 The report of the committee made clear the need of a special 
 officer for the assessment work. From 1823 to 1836, although 
 the city had expended $121,109 on its sewers, but $26,431 had 
 been collected from individuals. To provide against further loss, 
 the committee recommended the appointment of a superintendent 
 of sewers, who was to have charge of both construction and assess- 
 ment. An ordinance of the same year embodied this excellent 
 suggestion. The task of collecting the assessments was given to 
 the city treasurer. 4 The increase in collections was immediate. 
 
 In the years 1828 to 1831 the receipts from special assessments 
 averaged only $879 or 0.2 per cent of the city's total receipts. By 
 the period 1840 to 1843 they had risen to $2,560 or 0.3 per cent. 
 
 In 1841 an act was passed, requiring the payment of three- 
 fourths of the cost by the abutter. 5 Down to 1840 the assess- 
 ment had been proportionate to the value of the abutter's lands 
 and buildings. In that year a decision of the supreme court 
 declared the practice unreasonable and void in law, requiring 
 apportionment in the future according to the value of the land 
 alone. 6 
 
 1 General Act, February 20, 1797. * City Documents, no. 10 (1837). 
 
 1 City Ordinance, July 7, 1823. 6 Ibid., no. 34 (1893), p. 119. 
 
 3 Mayors' Inaugurals,!, p. 161 (1831). 6 Ibid., no. 15 (1840).
 
 1822-44] FROM TOWN TO CITY ECONOMY 45 
 
 Health. Receipts from the health department, which amounted 
 to very little under the town, contributed as much as two per cent 
 of the total receipts of the city in the period 1828 to 1831. At 
 that time the receipts of the department averaged $7,274, or 
 one-half of the expenditure for health. 
 
 In 1824 Mayor Quincy added to the quarantine and burial fees 
 receipts from the sale of street dirt. In 1828 the city found a 
 market for its house offal. It was sold under contract, bringing 
 in on the average from three to four thousand dollars a year. 
 
 Institutions. Frpm a contribution of four per cent of the total 
 receipts in the periods 1818 to 1820 and 1828 to 1831 the receipts 
 from the institutions rose to five per cent in the years 1840 to 
 1843. The receipts were derived from payments made by the 
 state and towns for the support of their poor and also from the 
 labor of the inmates. 
 
 The wise policy of occupying in useful labor all those able to 
 work was adopted at the outset by the city government. The 
 receipts obtained from the sale of their products were considerable, 
 although before 1841 the amount was not turned over to the city 
 treasurer and so does not appear in the auditor's account. Of the 
 $25,000 received from the proceeds of labor in 1841, $19,000 was 
 contributed by the house of correction, and $6,000 by the house of 
 industry and reformation. 
 
 The almshouse had long sheltered not only the poor of Boston 
 but also part of the paupers of the commonwealth and of other 
 towns. The state had no poor-houses down to 1854, and so was 
 obliged to board out her paupers. Of the total amount paid by 
 the state for their maintenance, Boston received from one-quarter 
 to one-half. In the years 1840 to 1843, the city was paying 
 almost one-half of the expenditure for institutions out of the 
 receipts from the various establishments. 
 
 School Fund. In accordance with the law of March 31, 1834 
 (chapter 169), which created the Massachusetts School Fund, 
 Boston received a small sum annually for the support of the com- 
 mon schools. The school fund was to be constituted from the 
 $281,000 received from the federal government in 1831 in pay- 
 ment of the state's war claim, from money in the treasury on
 
 46 TEE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 January i, 1835 derived from the sale of lands in Maine and from 
 one-half the proceeds of future sales of Maine lands. 1 Down to 
 1854 the entire income from this fund was apportioned among the 
 towns on the basis of the school census. The town was required 
 to raise a certain amount for the education of each child. 2 
 
 In 1840 the principal of the fund amounted to $437,000,3 
 yielding an income of $22,ooo. 4 The receipts of the city from 
 this source paid a very small part of her school expenditures. The 
 amount received averaged $2,682 in the years 1840 to 1843, equiv- 
 alent to only 0.3 per cent of her total receipts. 
 
 Sales of Property. The sale of public property brought in 
 large, though very variable, receipts throughout the period, con- 
 sisting in the main of the proceeds of land sales. The money 
 credited each year to sales of property included not only the cash 
 sales of that year but also the payments made upon bonds and 
 notes. Just what part of these payments is due to sales of land 
 and what part to sales of other property can not be determined. 
 From 1837 to 1859 we are a ^le, however, to construct a table, 
 giving the number of feet of land sold each year and the amount 
 received each year whether in cash or in bonds and notes. 5 This 
 shows the fluctuating character of the receipts from land sales. 
 
 In the years 1818 to 1820 sales of property brought in about 
 $4,000 annually, or two per cent of the entire receipts of the town. 
 The gradual alienation of the common lands left Boston in 1822 
 with only the low-lying Neck lands and some scattered holdings. 
 In the first year of the city $13,438 was obtained by the sale of one 
 of these bits of territory, the " Mill Pond Lands," in the North 
 End. This was sold to a corporation for development. 6 There- 
 after practically all the receipts were from the sale of lands on the 
 Neck, the value of which was responding to the demand of a 
 growing population. The city council saw in this territory a 
 resource against the new public debt and pursued the policy of 
 
 1 Bullock, Finances of Massachusetts, p. 37. 
 * Acts, 1841, ch. 17. 
 
 3 Bullock, Finances of Massachusetts, p. 37. 
 
 4 Massachusetts, Auditor's Report (1850), p. 39. 
 8 See Appendix, p. 380. 
 
 6 Auditor's Report (1822), p.i6.
 
 1822-44] FROM TOWN TO CITY ECONOMY 47 
 
 selling it only at very good prices. 1 In November, 1825, a sale of 
 eleven lots brought in $18,447, at prices varying from thirty-one to 
 forty-three cents per square foot. 2 The good market for land at 
 this time made possible the derivation of large sums from this 
 source. In the period 1828 to 1831 the receipts from sales of 
 public property averaged $42,063 annually or ten per cent of the 
 total receipts of the city. 
 
 The management of the public lands was improved by the 
 ordinance of April 10, 1834. This provided for a superintendent 
 of public lands, to be elected annually by concurrent vote of the 
 city council. He was to have charge of the laying out and sale of 
 the city property, subject to the direction of a joint committee of 
 the council. This committee consisting of two members from the 
 board of aldermen and three from the common council, was to 
 determine the general conditions of sale, such as the fixing of 
 minimum prices for the land. 
 
 The receipts from sales of property declined after 1835, falling 
 as low as $12,000 in 1842. In 1840 only 2,430 feet of land were 
 sold, bringing in but $841.50. In the years 1840 to 1843, th e first 
 three of which fell within the period of depression, sales of prop- 
 erty contributed but four per cent to the total receipts of the city. 
 The quickness with which prosperity returned after stagnation is 
 shown by the rise in the proceeds of land sales from $6,605 in 1842 
 to $93,876 in 1843 an d $128,124 in 1844. For the entire period 
 1822 to 1844, the sales of property amounted to $830,000, an 
 average of almost $40,000 a year. 
 
 Alien Passenger Tax. By chapter 150 of 1830 the selectmen in 
 towns and the mayor and aldermen in cities were given power to 
 require a three-year bond from the transportation company that 
 the immigrant should not become a public charge. In lieu of a 
 bond, the city might demand a payment of $5.00. In 1831 the 
 first record of such receipts appears in the auditor's report. The 
 sum of $15 was collected in that year; 3 in 1834 the collections 
 from this " head tax " amounted to $330.^ The increase in 
 immigration after this time led to further legislation in 1837; by 
 
 1 Auditor's Report (1823), p. 5. * Ibid. (1831), p. 15. 
 
 1 Ibid. (1825), p. 18. * Ibid. (1834), p. 22.
 
 48 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 chapter 238 a bond for ten years was required in the case of all 
 likely to become incompetent and a payment of $2 in the case of 
 all others. Under authority of this law the city appointed a super- 
 intendent of alien passengers. 1 In his first year he turned into 
 the city treasury $4,237^ 
 
 An act of 1840 compelled the towns and cities to pay into the 
 state treasury the surplus remaining after making payments for 
 the maintenance of alien paupers. 3 The law was not followed to 
 the letter. The city was required to pay over its entire receipts, a 
 certain amount being returned for the support of state paupers. 
 This was insufficient, however, to indemnify the city for the great 
 expenditures required during the Irish influx. The receipts from 
 the " head tax " averaged $3,438 for the period 1840 to 1843 or 
 0.4 per cent of the total receipts of the city. 
 
 County of Suffolk. When the city assumed the expenditures of 
 the County of Suffolk in 1822, it also obtained the county re- 
 ceipts. These consisted of payments by the commonwealth for 
 the cost of criminal prosecutions, the receipts from fines, fees and 
 costs, and certain small returns, such as license fees and the rent 
 of the county property. 4 In the years 1828 to 1831 the county 
 contributed about $22,000 a year, as much as six per cent of the 
 total receipts of the city. The amount received varied but little 
 during the first decade of city government. After 1832 we find, 
 however, very great fluctuations, due in large measure to irregu- 
 larity in the repayment of costs by the state. 
 
 Down to 1841 the commonwealth assumed the whole cost of 
 criminal prosecutions, fines and penalties arising in this connec- 
 tion being paid into the state treasury. 5 In that year, however, 
 an act imposed one-third of this burden upon the county. 6 Con- 
 sequently, in the years 1840 to 1843 the average annual receipts 
 of the county were only $20,000, but three per cent of the total 
 receipts of the city. Forty-two per cent of the county expendi- 
 tures were paid at this time out of county receipts. 
 
 1 Mayors' Inaugurals, i, p. 227 (1838). 
 1 Auditor's Report (1837), p. 21. 
 * Acts, 1840, ch. 96. 
 
 4 For table giving details, see Appendix, p. 374. 
 
 5 City Documents, no. 98 (1860), p. 9. ' Acts, 1841, ch. 74.
 
 1822-44] FROM TOWN TO CITY ECONOMY 49 
 
 Miscellaneous. In 1837 Boston received $140,599 as her share 
 of the surplus revenue distributed among the states by the federal 
 government. Massachusetts chose to distribute her part among 
 the towns and cities, assigning it on the basis of population. This 
 money was not devoted by Boston to any special object, although 
 a committee of the city council favored using it to build a new 
 city hall. It went into the general balance, enabling the city, 
 according to the auditor, to avoid contracting contemplated 
 loans. 1 
 
 DEBT 
 
 The city form of government resulted in the accumulation of a 
 permanent debt. Although the town bequeathed no debt to the 
 city, the sum of $71,185 had just been borrowed by the county 
 treasurer toward the cost of the court house and jail. The assump- 
 tion of this county loan gave Boston her start on a public debt. 
 In the first year of the city this loan was increased to $100,000 for 
 the purpose of completing the county buildings. The old time 
 zeal for speedy redemption is shown by the demand of the com- 
 mittee of finance that the loan be repaid out of taxes, in instal- 
 ments of at least $10,000 a year. This recommendation was 
 adopted by the city council. 2 
 
 That the council did not at this time contemplate the creation 
 of a permanent debt is evident from the following incident. In 
 November, 1823, Mayor Quincy addressed the council on the 
 expediency of inaugurating a general system of loans, " payable 
 by instalments, incurred for objects of permanent improvements, 
 in which posterity were generally and chiefly interested." 3 The 
 Mayor pointed out the great economy of widening the streets 
 before an increase in population should render the task too ex- 
 pensive. But the committee to whom the message was referred 
 looked with too great apprehension on a city debt, believing that 
 the chance for abuse in such a system more than offset its advan- 
 tages. 
 
 By 1825, despite the reluctance of the city council to borrow, 
 the issue of loans to purchase the Ropewalk Lands, to construct 
 
 1 Auditor's Report (1837), p. 7. * Quincy, Municipal History, p. in. 
 1 Ibid. (1822), p. 35.
 
 50 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 the house of correction and for other purposes had brought the 
 debt to $3O5,ooo. 1 This sum meant a per capita figure of only 
 $5.25. By 1830, however, the debt had increased to $663,000, a 
 burden of $10.90 on each inhabitant. In 1840 it was $1,526,000 
 or $16.40 per capita. 
 
 That Mayor Quincy succeeded in overcoming to a certain 
 degree the popular aversion to debt is evident by the rise to 
 $712,000 in 1827. This great advance was largely due to the 
 extension of Faneuil Hall Market. The justification of the 
 debt of 1827 is found in the permanence and profitableness of 
 the objects for which the greater part of it was spent. Although 
 Mayor Quincy did not fear the legitimate employment of the 
 city's credit, he did see clearly the danger of its abuse. To pro- 
 vide for the repayment of the Faneuil Hall extension loan, he 
 recommended to the council that the entire income of the prop- 
 erty acquired in connection with that improvement be specifically 
 appropriated to the reduction of the loan. 2 Though the council 
 did not adopt this identical suggestion, it did pass an order in 
 1827 providing for the annual assignment of certain funds toward 
 the extinction of the debt. 3 
 
 The order of 1827 was the outcome of a conviction that a debt 
 of such magnitude required the adoption of a definite and compre- 
 hensive system of reduction. In the first two loans made by the 
 city, provision had been made for the repayment by instalments, 
 the intention being to meet these charges from taxes. In his 
 report for 1824, page 23, the auditor states that the city council 
 held the intention of devoting " to the liquidation of the public 
 debt " the annual payments on a note for $100,000 received from 
 the sale of the old " Almshouse Estate, in Leverett Street." The 
 " sinking fund " order of 1827, which framed a definite policy out 
 of these earlier attempts, provided that after the commencement 
 of each financial year there should be set aside for the reduction of 
 the debt the balance in the treasury, and " all proceeds from sales 
 
 1 The figures given throughout this book are for the net debt. These figures, 
 taken from the Auditor's Report, 1908, p. 212, are obtained by subtracting from 
 the gross funded debt the " quick assets " of the city cash in the treasury and 
 bonds and notes. See Appendix, p. 378. 
 
 2 Mayors 1 Inaugurals, i, p. 66 (1827). s Auditor's Report (1826), p. 42.
 
 1822-44] FROM TOWN TO CITY ECONOMY 51 
 
 of Real Estate, or Bonds and Notes, belonging to the City." l 
 These specific assignments were in addition to the $15,000 ap- 
 propriated annually for the payment of instalments on the first 
 two loans. The management of this fund was intrusted, by an 
 order of April 23, 1827, to a committee composed of the mayor, 
 the president of the common council and the chairman of the 
 committee of finance. 2 The sums appropriated for the reduction 
 of the debt were credited annually to the account of the com- 
 mittee. All debt falling due within the year was likewise charged 
 against their funds. 
 
 This system seldom allowed the carrying over of a large balance 
 to the committee's credit. In some years the committee was 
 obliged to supplement its resources by making a " Redemption 
 loan." The plan did not contemplate the adoption of a pure 
 sinking fund which should be allowed to accumulate from invest- 
 ment. The committee very early adopted the policy of fixing the 
 maturity of its loans in such years as would allow gradual repay- 
 ment. Had the debt not come due faster than the committee 
 could take care of it, the problem of surplus funds might have 
 arisen. 
 
 The " sinking fund " went into operation after the period of 
 rising expenditures. In the subsequent period of rest, which con- 
 tinued until 1833, it was to be expected that, with constant 
 expenditures the new policy would make some impression on the 
 debt. In the first year of the committee's activity, 1827, the debt 
 was reduced by only $42,000. And yet in that same year about 
 $45,000 was obtained from sales of property. At this time we 
 find very favorable opinions of the efficacy of the new device. 
 The committee on reduction in its first annual report approved of 
 the system on the ground that, although it created no new funds, 
 yet the plan made sure that the " funds, which, from their very 
 nature, belong to the liquidation of the Public Debt," should be 
 appropriated to that object.* 
 
 In 1830, when the old State House was made over for use as a 
 city hall, the city council ordered that all income derived from the 
 
 1 Auditor's Report (1826), p. 42. Ibid. (1827), p. 45. 
 
 1 Ibid. (1827), p. 41.
 
 52 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 rent of its stores above $3,500, the amount received under the old 
 rent schedule, should be appropriated to the reduction of the city 
 debt. 1 By virtue of this order a trifling sum, less than $1,000, was 
 annually turned over to the committee. 
 
 The expectations of the committee of 1827 were not fully 
 realized. During the years 1827 to 1831 a reduction of only 
 $71,000 was made, the debt falling from $712,000 hi 1827 to 
 $64 1 ,000 hi 1 83 2 . In this same period the city received $211 ,000 
 from the sale of its property. Meanwhile expenditures were 
 practically stationary. That a " sinking fund " was of little avail 
 unless accompanied by a conservative employment of the city's 
 credit, became apparent to some at this time. In 1831 the com- 
 mittee on reduction stated the case in very forcible language. It 
 pointed out that " the creation of new Debt, to an amount equal 
 to the Reduction of the old Debt, seems constantly to paralyse 
 the efforts of that system, which this Committee has been ap- 
 pointed to administer." 2 " Such a course," the committee goes 
 on to say, " not only diminishes the hopes of the ultimate pay- 
 ment of the City Debt, but it diminishes, also, the means by which 
 it was ever thought possible to pay it; as there is a constant 
 diminution of the resources of the City in its Lands, its Bonds, 
 and Notes, without a corresponding reduction of its Debt." The 
 committee requested the city council to consider very carefully in 
 the future whether some undertakings for which loans had been 
 negotiated in the past were not objects " of a nature to be brought 
 within the sphere of regular annual Income; and whether they 
 may not be justified in meeting them, by an increase of the annual 
 Tax." During the past two years the city had made a number of 
 " reduction loans," thus renewing old debts; it had also made 
 loans to cover a deficiency in the appropriation of the fire depart- 
 ment, and one for street paving. 
 
 This liberal use of the city's credit in time of stable expenditure 
 was naturally much extended hi the upward movement which 
 began in 1832 and lasted until 1839. The following account will 
 serve as an illustration of the way in which short-time loans, 
 incurred for objects of little permanence, were definitely incor- 
 
 1 Auditor's Report (1830), p. 43. 2 Ibid. (1830), p. 48.
 
 1822-44] FROM TOWN TO CITY ECONOMY 53 
 
 porated in the city debt. The payment in 1831 of a number of 
 one-year loans contracted in 1830 necessitated the carrying over 
 to 1832 of a part of the loan in anticipation of taxes. The repay- 
 ment of that and other loans falling due in 1832 required a twenty- 
 year reduction loan of $53,000. Among the loans of 1833 was a 
 deficiency loan of $71,000 for one year; though this was ostensibly 
 repaid in 1834, it was really incorporated in a loan of $450,000 
 made for the " purposes of the then current financial year." l 
 The larger part of this last loan was paid in 1835 out of the pro- 
 ceeds of a twenty-year reduction loan of $500,000. This system of 
 funding the debt in long-time redemption loans naturally tended 
 to obscure the purposes for which it was contracted. Further 
 obscurity resulted from the adoption in 1834 of the method of 
 borrowing in a lump sum " for the purposes of the then current 
 financial year." 2 
 
 On March 10, 1834, greater permanence was given to the pro- 
 visions of the order of 1827 by the passage of an ordinance. 3 No 
 changes were made hi the old order, except that the committee on 
 reduction was given power to loan on interest to the treasurer of 
 the city any balance not needed for the time being. 
 
 The magnitude of the debt, which in 1835 amounted to over 
 $1,000,000, called forth very serious comments from Mayor 
 Lyman. Though he admitted that it was not yet of an amount 
 " to awaken the least uneasiness in a City of the extent and opu- 
 lence " which Boston possessed, yet he believed that a question 
 might arise " how far it is just and wise to impose on posterity the 
 whole labour and burthen of paying for improvements which the 
 present generation have effected." * " Some of those operations," 
 Mayor Lyman went on to say, " that we undertake because in our 
 judgment they are for the public good, may not be viewed in the 
 same way by our posterity." 8 As an example, he pointed to the 
 last court house, erected in 1822, and now giving way to a new 
 one. He also criticized the policy of looking to the proceeds of 
 land sales for the payment of the city debt, claiming very properly 
 
 1 Auditor's Report (1834), p. 49. 4 Mayors' Inaugurals, I, p. 180 (1835). 
 
 2 Ibid. (1834), p. 58. * Ibid., p. 181. 
 1 City Ordinances (1834), p. 295.
 
 54 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 that this method amounted to a transfer of property rather than 
 a reduction of debt. 
 
 From 1832 to 1839 the debt advanced from $641,000 to $1,502,- 
 ooo, a rise of $861,000. " Sinking fund " payments in this same 
 period amounted to about $400,000, $105,000 of this being paid 
 from taxes and $240,000 from sales of property. The " sinking 
 fund " had retarded the growth of the debt by about one-third. 
 Only one-quarter of the " sinking fund " came from taxes, the 
 rest from the very uncertain source of land sales and annual 
 balances. Thus in 1838 the payment of $15,000 toward the 
 extinction of a debt of $1,500,000 meant an appropriation of only 
 one per cent from ordinary receipts. In 1838 the interest charge 
 was $82,742, adding 13 per cent to the expenditures of the city. 
 This burden was not as heavy as in 1827, when the payment of 
 $52,257 increased the expenditures 17 per cent. 
 
 In his inaugural of 1839 Mayor Eliot recommended an increase 
 in the regular appropriation for the reduction of the city debt. 
 " Every year," the Mayor said, " there appears in the accounts a 
 provision for diminishing a debt, which, notwithstanding that 
 provision, continues to increase." l He believed that the city 
 council should make a real debt reduction from the proceeds of a 
 higher tax rate. The committee of finance was intrusted with the 
 task of considering " the expediency of appropriating the sum of 
 $50,000 annually for the reduction of the City debt." Its report 
 after clearly stating the present situation, presented a very 
 definite financial policy for the consideration of the city council. 2 
 
 The committee found extraordinary expenditures had been met 
 wholly by means of loans. " There seems to have been a vague 
 impression," the report adds, " of an indefinite and growing value 
 in the available City property, of which posterity were to have 
 the benefit, and that therefore there was little danger of loading 
 them with too heavy a burden of taxation." 3 The committee 
 believed that taxation should provide for a part of the unusual 
 expenditure. Extraordinary expenditures should be classed in 
 accordance with their permanence. The percentage of the cost 
 
 1 Mayors' Inaugurals, i, p. 238 (1839). * Ibid., p. 3. 
 
 2 City Documents, no. 12 (1839).
 
 1822-44] FROM TOWN TO CITY ECONOMY 55 
 
 met by taxation should vary with the class. Taxation should 
 contribute annually to reduction a sum not less than three per 
 cent of the city debt. 
 
 A resolution was, accordingly, passed in 1839, stating that a 
 sum of not less than three per cent of the city debt ought to be 
 annually appropriated to its reduction. 1 In compliance with this 
 resolution, the appropriation from taxes was increased to $45,000 
 in 1839. The debt, however, made a net gain of $24,000. 
 
 But with 1840 there appeared a mayor, who was to make a 
 successful stand against further increase of the debt. The first 
 year of the administration of Jonathan Chapman saw the usual 
 addition to the debt. But in the next two years he succeeded in 
 reducing the debt $189,000. Only $30,000 of this amount came 
 from sales of city property. The work of Jonathan Chapman 
 was continued by his successor, Martin Brimmer. Under Mayors 
 Chapman and Brimmer the debt was reduced from $1,573,000 in 
 1841 to $784,000 in 1845, th e repayment of $789,000 representing 
 a diminution of 50 per cent in four years. From May 18, 1840 
 until July i, 1844, no loan was made outside of those in anticipa- 
 tion of taxes. 
 
 Mayor Chapman gave his reasons for reduction in his first 
 inaugural. Experience had convinced him of the folly of looking 
 to land sales as a source of liquidation. He stated that " unless a 
 different course ... is pursued for the future, a large proportion 
 of the principal of the debt, if it be suffered to increase, may even- 
 tually be left without means of payment, excepting by the sale of 
 public property ... or by taxation." In his opinion, " The 
 system of internal improvement, important as it is within strict 
 limits, and when gradual in degree, has yet been pushed too 
 rapidly in many parts of our country, . . . and it may be too 
 much to have been expected, that our own City should wholly 
 have escaped the contagion." * Mayor Chapman believed it was 
 time to pause. " For the present," he affirmed, " the luxuries 
 of life must be dispensed with, and a rigid confinement enforced 
 to its simple necessaries." The Mayor recommended as the car- 
 dinal point of his administration " not merely a prevention of the 
 
 1 Mayors' Inaugurals, i, p. 248 (1840). * Ibid., p. 247 (1840).
 
 56 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 increase but a positive and gradual reduction of the City debt." 1 
 He would not be satisfied with any reduction short of the amount 
 annually set apart for that purpose. The Mayor asked for a 
 permanent ordinance embodying the resolution of 1839 
 
 On December 28, 1840, Mayor Chapman secured the passage of 
 his desired ordinance. This provided that " in every future year 
 there should be appropriated from the Annual City Tax, for the 
 payment, or the purchase of the principal of the City Debt, a sum 
 that should not be less than three per cent on the amount of the 
 Debt, nor less than Fifty Thousand Dollars." 2 The Mayor's 
 policy consisted in keeping down expenditures, in maintaining the 
 tax rate and in applying the surplus receipts to the payment of 
 the city debt. In his second inaugural he said that the prevailing 
 period of depression had made it comparatively easy to retrench 
 in the department of expenditures. He expressed the fear, how- 
 ever, " that a season of returning prosperity which seems close at 
 hand, may make it a harder trial to hold back." 3 
 
 The revival of business, which the Mayor predicted, is shown 
 by the increase of receipts from sales of property from $12,961 in 
 1842 to $96,560 in 1843 an d $118,443 m I 844- These aided con- 
 siderably in the work of reduction. The amount held in the 
 treasury for the payment of the debt reached $181,000 at the 
 beginning of the financial year i844- 4 It was a novelty for the 
 city to have a surplus exceeding the requirements of the debt 
 falling due. Obligations to the amount of $46,000 were, accord- 
 ingly, purchased before maturity at a premium of $96o. 5 This 
 procedure was new to the city 
 
 The period closed with a debt of $784,000, a little over $7 for 
 every inhabitant. The outlook for its complete extinction was 
 good. After eighteen years of almost constant borrowing, the 
 policy of the government suddenly changed. After 1840 it was 
 the avowed policy of the government not only to pay all expendi- 
 tures from taxes but also to appropriate large sums for debt reduc- 
 tion. In his report for 1844 the auditor mentioned the popular 
 
 1 Mayors' Inaugurals, i, p. 248. 4 Auditor's Report (1843), P- IO - 
 
 2 Auditor's Report (1844), p. 78. 6 Ibid, (1844), p. 26. 
 
 3 Mayors' Inaugurals, i, p. 265 (1841).
 
 1822-44] FROM TOWN TO CITY ECONOMY 57 
 
 inquiry as to why the tax rate was still maintained when such 
 large surpluses remained in the treasury each year. His reply 
 was that " it is now the settled Policy of the City to make every 
 year pay its own expenses, besides contributing Fifty Thousand 
 Dollars toward the reduction of the City Debt." l 
 
 FINANCIAL POLICY 
 
 The material for a review of the changes in financial policy has 
 to a large extent already been given. The bringing together in 
 one story of these scattered threads may help, however, to give 
 a better picture of the finances of Boston in the years 1822 to 
 1844. 
 
 The first mayor was John Phillips, " a man of strict integrity 
 and general good judgment." 2 For twenty-five years he had 
 served in the state legislature, ten of these as president of the 
 Senate. 3 The policy of his administration was to keep things 
 practically as they were under the selectmen. Accordingly, the 
 few changes made were confined to the organization of the various 
 departments in compliance with the provisions of the city charter. 
 The change from town to city government was easier because of 
 this first year of conservatism. 4 Expenditures increased, how- 
 ever, due to greater appropriations for general government and 
 schools. 
 
 But those who had worked for the charter wished to see its 
 powers used to develop the city. In Josiah Quincy they found 
 a man well-fitted for this purpose. When he finally withdrew 
 from office at the close of the year 1828, he left Boston vastly 
 improved. The high quality of service he required set a stand- 
 ard for succeeding administrations. 
 
 Small as were the powers conferred upon the mayor by the 
 charter, in the hands of men like Mayor Quincy and many of his 
 successors they counted for much. The amount of work the 
 
 1 Auditor's Report (1844), p. 7. 
 1 Memorial History, iii, p. 224. 
 1 Quincy, Municipal History, p. 55. 
 
 4 The names of the mayors and the years of their administrations will be found 
 on page 381 of the Appendix.
 
 58 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 second Mayor put into the great Faneuil Hall extension was tre- 
 mendous. To accomplish this improvement, he was obliged to 
 convince the citizens of the wisdom of going into debt for extra- 
 ordinary objects. The reorganization of the health and fire 
 departments and the institutions was due to his zeal. During his 
 administration a beginning was made on much-needed street 
 improvements. A number of streets were widened and repaired 
 and all were subjected to a very thorough cleaning. 
 
 But these improvements took money, as the rise in expendi- 
 tures from $240,604 in 1822 to $351,314 hi 1827 shows. Since the 
 city council did not consider it advisable to raise the tax rate, the 
 ordinary receipts of the city did not keep pace with expenditures. 
 To meet this deficiency the creation of a debt was necessary. 
 This would have been much larger but for the very successful 
 financial outcome of the Faneuil Hall extension. Because of this 
 profitable venture the debt incurred by Mayor Quincy's adminis- 
 tration does not seem too large. It is hard to understand, how- 
 ever, why the new city government persisted throughout the first 
 decade in maintaining a tax rate lower on the whole than that 
 employed by the selectmen during the last ten years of the town. 
 Very likely the city council did not realize the magnitude of the 
 forces that were as time went on to demand more and more 
 municipal conveniences. Moreover, they were finding that it 
 was easier to borrow than to tax. 
 
 The last two years of Mayor Quincy's administration found the 
 people anxious for a rest. In these years the receipts slightly 
 exceeded the expenditures, making possible a reduction in the 
 debt. 
 
 In 1829 Harrison Gray Otis was elected mayor. His three years, 
 which completed the period of rest, were devoted to maintaining 
 the standards set by Mayor Quincy. The conservative policy of 
 the city council at this time is shown by its willingness to make 
 the old State House suffice for a city hall. 1 Although the tax rate 
 was raised slightly, surplus receipts were prevented by a commer- 
 cial depression, attributed by Mayor Otis to the excessive invest- 
 ment of capital in manufactures. 2 The valuation of assessable 
 
 1 Memorial History, in, p. 235. * Mayors' Inaugurals, i, pp. 133, 134 (1830).
 
 1822-44] FROM TOWN TO CITY ECONOMY 59 
 
 property had declined from $65, 858,000. in 1827 to $59,586,000 in 
 1830. 
 
 In the years 1832 and 1833 Charles Wells, a master builder, 
 was mayor of Boston. His election was a protest by the middle 
 class against the scale of municipal economy inaugurated by 
 Quincy and maintained by Otis. 1 But, instead of returning to 
 the narrow economy of the town, his administration was forced 
 by the great prosperity of the early thirties to make even larger 
 expenditures. The expenditures rose from $330,807 in 1831 to 
 $604,399 in 1833; and the debt, hi spite of a higher tax rate, 
 mounted from $641,000 to $924,000. The great events of his 
 administration were the erection of a new court house and the 
 extension of Broad, Commercial and Tremont Streets. Borrow- 
 ing for ordinary expenditure became frequent. 
 
 In 1834 and 1835 Theodore Lyman, Jr., a very able mayor and 
 a man of great philanthropy, held office. 2 The upward movement 
 begun in 1832 continued unchecked throughout his administra- 
 tion. Expenditures rose from $604,399 in 1833 to $701,611 in 
 1835, and the debt increased from $924,000 to $1,082,000. Mayor 
 Lyman was much opposed to borrowing for ordinary expendi- 
 tures, and believed that part of the cost of extraordinary objects 
 should also be paid out of taxes. His protest secured increases in 
 the tax rate from $4.25 in 1833 to $4.70 in 1834 and $4.85 in 1835. 
 Among the accomplishments of Mayor Lyman's administration 
 were the erection of a well-equipped house of reformation, the 
 expenditure for primary school buildings and the widening and 
 repairing of many of the business streets. 
 
 Samuel Turrel Armstrong served a single year, 1836. With his 
 retirement the upward movement came to an end, with expendi- 
 tures of $816,913 and a debt of $1,279,000. The increase of 
 $115,000 over the expenditures of 1835 was due to still greater 
 activity in widening and extending streets and to the building of 
 an iron fence around the Common. This last appropriation 
 shows clearly the effect of prosperity upon the finances of the 
 city. The tax rate for 1836 was $4.75. 
 
 1 Memorial History, iii, p. 236. 
 1 Ibid., p. 236.
 
 60 THE FINANCIAL HISTORY OF BOSTON [1822-44 
 
 Samuel Atkins Eliot was thrice elected mayor. The crisis of 
 1837 brought retrenchment in the first two years of his adminis- 
 tration. In these years the Mayor succeeded, however, in accom- 
 plishing without large expenditure the reorganization of the police 
 and fire departments. During the brief return of prosperity in 
 1839 a building was erected for the offices of registry and probate 
 and a very large sum expended in the widening and extending of 
 streets. The expenditures for this year rose to $841,028, the 
 highest point since the year 1826 which saw the completion of the 
 great Quincy Market. The tax rate for 1839 was raised to $5.65. 
 The debt increased during the three years from $1,279,000 to 
 $1,526,000. Mayor Eliot's opposition to borrowing resulted 
 finally in the adoption of the resolution of 1839. 
 
 Jonathan Chapman, mayor from 1840 to 1842, introduced a 
 new policy. Hard times gave an excuse for retrenchment but the 
 kind of retrenchment proposed by the Mayor differed from that 
 practised in previous periods of depression. While he favored a 
 reduction in expenditures, he insisted that the high tax rate of 
 1839 should be maintained and even increased. The adoption of 
 his suggestion gave the city in 1841 its first real surplus. The 
 policy of the Mayor is seen further in his opposition to the build- 
 ing of a city hall and his furtherance of the project by which the 
 old court house was transformed at moderate cost into a suitable 
 home for the city government. The three years of Mayor Chap- 
 man's administration saw the debt reduced by $142,000. Though 
 the amount paid off was not large, the service rendered the city 
 was great. The Mayor's work made much easier the repayment 
 of still larger portions of the debt under his successors. 
 
 The slight increase of the tax rate from $5.70 in 1842 to $6.20 
 and $6.00 in 1843 an d 1844, respectively, together with a remark- 
 able growth in land sales, made possible the continued reduction 
 of the debt under Martin Brimmer. During the two years of 
 his administration he succeeded in paying off $600,000. 
 
 In the first period under the charter the task of supplying the 
 needs of the city was well performed. Boston had obtained, as 
 the result of greater expenditures, better service and conveniences 
 not known under the town. The chief criticism of the financial
 
 1822-44] FROM TOWN TO CITY ECONOMY 6 1 
 
 policy down to 1840 is that it relied too much on borrowing. 
 From 1840 to 1844, however, the principles which guided the city 
 government cannot be too highly commended. In the face of a 
 commercial depression the tax rate had been maintained, and 
 one-half the debt paid off. The period closed with the finances of 
 the city in excellent condition.
 
 CHAPTER III 
 
 THE BUILDING OF THE WATERWORKS, 1845-1859 
 GOVERNMENT 
 
 THE charter of 1822 remained in force with but little change until 
 the revision of 1854. Chapter 448 of 1854 was passed in answer 
 to the popular demand that the mayor be given greater power. 
 The new charter placed him outside the board of aldermen, but 
 gave him a veto over all acts of the city council and all acts of 
 either branch which involved an expenditure of money. 1 This 
 power was qualified by the provision that a two-thirds vote could 
 pass a bill over the mayor's veto. Moreover, he was not per- 
 mitted to disapprove separate items in an appropriation order or 
 loan bill. 2 His power of appointment was practically confined to 
 the police, and this was subject to the approval of the board of 
 aldermen. 
 
 Far from increasing the power of the mayor, the charter of 1854 
 reduced his authority considerably. The provisions of the act 
 had been drafted under the direction of the city council which, 
 naturally, would not limit its executive power. The charter even 
 increased the power of the council, establishing still more firmly 
 government by committee. 3 The number of aldermen was in- 
 creased from eight to twelve. Though the description of his 
 functions by Mayor Prince as " merely advisory " 4 seems too 
 strong a statement of the case, there can be no doubt that the 
 charter of 1854 made executive responsibility even less possible. 
 
 EXPENDITURES 
 
 The relative increase in expenditures was much greater in the 
 second period than in the first. At the beginning of the Civil War 
 the expenditures of Boston were on a municipal basis; the town 
 economy had been left far behind. During this period many 
 
 1 City Documents, no. 120 (1884), p. vii. 3 Ernst, Constitutional History, p. 151. 
 
 2 Ibid., no. 220 (1894), p. 168. * Mayor's Inaugural (1881), p. 8. 
 
 62
 
 1845-59] THE BUILDING OP THE WATERWORKS 63 
 
 expenditures, hitherto extraordinary, became normal, on account 
 of their annual recurrence. 
 
 Expenditures still followed the commercial cycles. The first 
 period of growth began with 1845, when expenditures rose from 
 $791,292 in 1844 to $974,102 in 1845. The introduction of water 
 and expansion in other branches carried the total expenditures of 
 the city to $3,378,944 in 1848. Then came five years of rest, 
 coincident with a period of comparative depression. The return 
 of prosperity carried expenditures from $2,241,135 in 1853, the 
 last year of retrenchment, to $3,739,554 in 1857, the highest point 
 before the War. The effect of the panic of 1857 is seen hi the 
 decline to $3,399,215 in 1858. From approximately $7.00 in 
 1844 the per capita expenditure rose to $17.60 in 1850 and $20.00 
 in 1859. 
 
 General Government. Expenditures for general government 
 increased gradually, rising from $49,499 in 1845 to $112,457 i* 1 
 1859. They decreased in importance from 8.5 per cent of all 
 expenditures in the period 1840 to 1843 to only 3.5 per cent in the 
 years 1854 to 1857. The per capita figure changed but slightly. 
 
 Salaries increased from about $37,000 in 1844 to $55,000 in 1849 
 and $78,000 in I859. 1 After 1840 individual salaries rose in 
 response to the very apparent advance in the cost of living. The 
 mayor's salary remained at $2,500 until 1852 when it was raised 
 to $4,ooo. 2 The members of the city council received no pay. 
 In 1846, however, in response to the feeling that the great execu- 
 tive duties of the aldermen deserved compensation, a joint com- 
 mittee recommended that they be given salaries of $i,ooo. 3 
 This was not done. 
 
 The first extraordinary expenditure occurred in 1848 when work 
 was begun on a new jail. The events leading up to this expenditure 
 make a long story of changing policy and indecision. Only ten 
 years after its completion, a state commission had condemned the 
 old jail as badly constructed, insecure, allowing no separation of 
 
 1 The real increase in the fifties was even greater than the figure for 1859 shows. 
 In 1856 salaries of county officers, amounting to $10,567 in that year, were trans- 
 ferred to the head of county expenditures. 
 
 1 Auditor's Report (1852), p. 78. 
 
 1 City Documents, nos. 17 and 31 (1846).
 
 64 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 classes and giving no chance for employment. 1 Yet at the time 
 it was built it was regarded as a model jail, a circumstance illus- 
 trating the rapid advance made in the science of prison construc- 
 tion. In 1837 Mayor Eliot had recommended a new building on 
 a site further removed from the center of the city. 2 Thereafter 
 the question received the attention of successive city councils, one 
 plan being formulated only to be put aside in favor of another, 
 until in 1845 an appropriation was voted to be used in erecting a 
 jail on the city's lands in South Boston. 3 This scheme was given 
 up, however, in deference to the protest of the inhabitants of this 
 section. 
 
 It was left for Mayor Josiah Quincy, Jr., who was endowed with 
 much of his father's energy, to settle the question in 1848. He 
 persuaded the council to erect a new jail on Charles Street. The 
 estimates called for an appropriation of about $260,000.* Work 
 had scarcely begun, however, when Quincy's successor, Mayor 
 Bigelow, who stood for retrenchment, secured the suspension of 
 construction for three months. He wanted the council to remodel 
 the old jail building. Though unsuccessful in this, he did secure 
 important modifications in the plan for the new structure. 5 And 
 yet the jail, completed in 1851 on a scale more modest than was 
 at first intended, cost almost $450,000! 6 
 
 Police. Police expenditure continued in this period the growth 
 begun in the thirties. The increasing size of the city and the 
 introduction of the foreign element made necessary larger expen- 
 ditures. The sudden increase from $57,667 in 1844 to $73,351 in 
 1845 recorded a reorganization of the department. The number 
 of the force was increased, 7 and night police under the control of 
 the city marshal and independent of the old watch were ap- 
 pointed. 8 After 1847 the police force proper became a much 
 more important part of this double-headed system. 
 
 1 City Documents, no. 18 (1845), p. 8. 
 
 2 Mayors' Inaugurals, i, p. 215 (1837). 
 J City Documents, no. 24 (1845). 
 
 * Mayors' Inaugurals, i, pp. 369, 370 (1849). 
 
 Ibid., i, p. 400 (1851). 
 
 8 Auditor's Report (1851), p. 141. 
 
 7 Memorial History, iii, p. 252. 8 Auditor's Report (1847), P- 5-
 
 1845-59] THE BUILDING OF THE WATERWORKS 65 
 
 Increase in individual salaries, as well as in the number of the 
 force, contributed to the growth of police expenditures after 1849. 
 In 1849 th e wages of the constables of the watch were raised from 
 $1.00 to $1.25, and the pay of the men was increased from $0.90 to 
 $i.oo. 1 In the early fifties the pay of both the night and day 
 police was raised to $2.00. The expenditure for police had risen 
 by 1853 to ^ I 39>39 1 - I n ^54 the consolidation of the watch and 
 the police under a chief of police carried the expenditures to 
 $i 73,895. 2 Almost as great an increase came in the following 
 year. This rise was due partly to the appointment of new mem- 
 bers, and partly to the erection of station houses. 3 
 
 Police expenditures rose slightly during the remaining years of 
 the period. The department was now adequate for the needs of 
 the city. In 1856 the police force consisted of 246 men or one 
 policeman for every 650 of the inhabitants. 4 Police expenditure 
 in the years 1854 to 1857 constituted 7 per cent of the total ex- 
 penditures of the city. The per capita figure for this same period 
 was $1.24. In 1858 the uniforming of the police made them 
 decidedly more useful to the public. Many protested, however, 
 that such livery was not in keeping with the ideals of a democra- 
 tic people. 5 
 
 Fire. With the prosperity of the latter forties there came an 
 increase in expenditures for fire protection. Expenditures rose 
 abruptly from $44,272 in 1844 to $74,563 in 1845, an increase due 
 partly to the erection of new engine houses and reservoirs, and 
 partly to an increase in individual salaries. The pay of the 
 " privates " was raised in 1845 f rom $65.00 to $8o.oo, 6 to be fol- 
 lowed in 1851 by a still further increase to $ioo. 7 
 
 With 1848 there came a pause in the upward movement of 
 expenditures. The introduction of water in 1849 made the build- 
 ing of reservoirs unnecessary. 8 But few engine houses were 
 constructed during the next four years. The increase in the 
 expenditure of the fire department proper from $61,790 in 1850 to 
 
 1 Auditor's Report (1849), P- 67. 
 
 1 Memorial History, iii, p. 259; Special Laws, ix, p. 741 (May 21, 1853). 
 
 1 See Appendix, p. 354. Auditor's Report (1847), p. 36. 
 
 4 Auditor's Report (1855), p. 103. r Ibid. (1851), p. 33. 
 
 1 Memorial History, iii, p. 263. Sec Appendix, p. 356.
 
 66 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 $77,755 in 1851 was due to an appropriation of $15,700 for a new 
 system of telegraphic fire alarms. 1 This device, invented by Dr. 
 William F. Charming, a citizen of Boston, proved from the very 
 first its great usefulness. In March, 1855, th e c *ty purchased its 
 first steam fire engine which was for some time regarded as a 
 failure. 2 It was not until 1858 that the auditor's report records 
 the purchase of two more engines, 3 followed in 1859 by the pur- 
 chase of four at a cost of $io,5oo. 4 
 
 The expenditures of the department increased rapidly toward 
 the end of the fifties, $132,267 being spent in the last year of the 
 period. In the years 1854 to 1857 the expenditures for fire pro- 
 tection constituted 3.7 per cent of the total city expenditures. 
 The per capita figure was $0.63. 
 
 Institutions. Expenditures for institutions rose steadily from 
 $80,515 in 1845 to $248,496 in 1850 and, after a few years of rest, 
 to $303,475 in 1857 when further retrenchment occurred. In the 
 years 1854 to 1857 the institutions demanded 9 per cent of the 
 total expenditures of the city. 
 
 Boston, according to contemporaries, was as early as 1838 
 spending too much on her paupers. The system of disbursements 
 by overseers was one cause of the increasing burden. Another 
 cause was the fact, mentioned as late as 1859, that the poor laws 
 of Massachusetts were much less strict than those of the other 
 New England states. Most of these states gave no support to 
 those unable to claim settlement in some town in the state. Con- 
 sequently, a large class of inefficient persons were invited to 
 Massachusetts by a law which recognized these homeless people 
 as state paupers. Many of them gained settlement in Boston, 
 thus increasing the number of her dependents. 5 
 
 Still another cause, more important in this period, was the 
 increasing number of foreign poor, chiefly from Ireland, that from 
 the thirties onward became dependent on Boston. The serious- 
 ness of the situation was pointed out as early as 1835 by Mayor 
 Lyman. He stated that in 1829, of the total number of inmates 
 
 1 Auditor's Report (1851), p. 32. * Ibid. (1858), p. 50. 
 
 1 Ibid. (1855), p. 45. * Ibid. (1859), p. 58. 
 
 6 City Documents, no. 27 (1859), pp. 4, 5.
 
 i845-S9] THE BUILDING OF THE WATERWORKS 67 
 
 admitted to the house of industry, 386 were Americans and 284, 
 foreigners; in 1834 but 340 were Americans and 613, foreigners. 1 
 The situation was relieved somewhat by the enactment of the 
 alien passenger laws. 
 
 These laws could not seriously check, however, the extraordin- 
 ary arrivals during the last of the forties, particularly during the 
 Irish famine. Shiploads of starving people came to Boston in 
 1847 an d 1848, bringing pestilence from crowded vessels. In the 
 months of April and May, 1847, f ur hundred were received into 
 the house of industry. When that was filled to overflowing, 
 temporary quarters were erected on Deer Island. 2 While it is 
 true that a considerable part of the cost of housing these unfor- 
 tunates was repaid by the state, a good share fell upon Boston. 
 The temporary influx led to the expenditure of very great sums in 
 the erection of larger institutions, appropriations which subse- 
 quent events did not entirely justify. In 1853, out of 1,300 
 lodged in the house of industry, only 100 had a legal residence in 
 Boston. 8 With the fifties the tide of immigration fortunately 
 turned; fewer came and the character of the immigrants was 
 much improved. 
 
 The history of the institutions during the period is one of mis- 
 fortune. This was due partly to causes beyond the control of the 
 city, and partly to the failure of the city council to pursue a con- 
 sistent plan. By 1841 the house of reformation had so declined 
 in numbers, owing to the disinclination of the courts to commit 
 children to its care, that it was combined in that year with the 
 house of industry. Then, after a time, the commitments in- 
 creased, making a readjustment once more necessary. The over- 
 crowded condition of the house of industry and its antiquated 
 appointments led the city council at the beginning of this period 
 to consider seriously the question of enlarging the plant. 4 In 
 1847, before anything had been definitely decided, a new difficulty 
 appeared in the declaration of independence by the inhabitants of 
 South Boston. 
 
 1 Mayors' Inaugurals, i, pp. 191, 19 2 (1835). 
 1 City Documents, no. 17 (1848), pp. 3-5. 
 1 Mayors' Inaugurals, ii, p. 30 (1853). 
 4 City Documents, no. 19 (1846), pp. 3, 4.
 
 68 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 In a memorial to the city council the people of South Boston 
 asserted that they had always been treated as a dependency. 1 
 That, although they were 12,000 hi number and had real and per- 
 sonal property amounting to six millions of dollars, then* wants 
 received no attention. That after their annexation in 1804 
 Boston, influenced by the owners of land on the " Neck," who 
 wanted to exclude competition, had built the South Boston 
 bridge so far up the channel that it was of small service to the 
 people of the annexed territory. It was not until 1828 that a 
 bridge was built where it was needed. Even then it had to be 
 erected at the expense of proprietors of land in South Boston and 
 presented by them to the city. This improvement had much to 
 do with the remarkable growth of the section which followed. 
 At present, the memorial asserted, South Boston was very much 
 in need of a bridge and avenue still further down the channel. 
 They complained that then- streets remained unaccepted by the 
 city, that grades had not been established; in fact, that practi- 
 cally nothing had been spent for their benefit. But the grievance 
 which hurt them most was the fact that their abode had been 
 treated as " the Botany Bay of the City, into which could be 
 thrust those establishments which the City Fathers would con- 
 sider nuisances in the neighborhood of their own private dwell- 
 ings." 2 The memorial closed with a threat of municipal inde- 
 pendence, if their wants were not supplied. What interests us 
 most in this connection was the demand that the city institutions 
 be removed to " one of the islands in the harbor." 3 
 
 That the memorial was largely true in its statements was 
 admitted by the committee, to which the document was in- 
 trusted. 4 Boston hastened to conciliate her angry citizens, as the 
 appropriations for South Boston projects during the next few 
 years prove. Commissioners were at once appointed to fix the 
 grades of the streets; 5 plans were made for establishing a new 
 school there; 6 and the purchase of Washington Heights, to be 
 used as a park, was recommended by a committee and subse- 
 
 1 This memorial is found in City Documents, no. 18 (1847). 
 
 1 City Documents, no. 18 (1847), p. 3. 8 Ibid. 18 (1847), p. 17. 
 
 4 Ibid., no. 29 (1847). 5 Ibid., no. 42 (1847). 6 Ibid., no. 32 (1847).
 
 1845-59] THE BUILDING OF THE WATERWORKS 69 
 
 quently carried out at a cost of $ii2,ooo. 1 In the same year a 
 committee gave great satisfaction to the inhabitants of South 
 Boston by advising the city council to transfer the house of in- 
 dustry to Deer Island. 2 
 
 The new almshouse on the island was not authorized until 
 July, 1 849.' In the meantime, counter proposals for enlarging 
 the South Boston plant were discussed. Many thought too much 
 had been spent there already to warrant its abandonment. 
 From 1840 to 1846 hospitals had been erected at South Boston 
 for the houses of correction and industry; in 1846 $21,432 was 
 spent in enlarging the lunatic hospital. It was feared that the 
 land, made vacant by the removal of the institutions, could not 
 be advantageously sold. But the many opponents of the project 
 were unable to prevent its inception. 
 
 The new almshouse, a large brick structure, was erected during 
 the years 1849 to ^S 2 at a cos t of $184,000.* The inmates of the 
 old building at South Boston were then removed to the new home 
 on the island. This at first sheltered 1300 persons. 5 But its 
 prosperity was short-lived, for in 1854 the state began to care for 
 her own paupers. The removal of the larger part of its inmates, 
 for all but a very few were state paupers, was a great blow to the 
 house of industry. Presently, Boston found her large, well- 
 equipped building practically without tenants. 
 
 To meet this situation the city council at first decided to make 
 over the structure for a house of correction. Large sums were, 
 accordingly, expended during 1855 and 1856 in refitting it for that 
 purpose. The paupers were removed to inadequate wooden 
 buildings on the island. But in 1856 indecision again appeared, 
 when over $3,000 was spent on a workshop for the house of cor- 
 rection at South Boston. This determination to enlarge the 
 South Boston plant meant the abandonment of the scheme for 
 utilizing the new almshouse. 9 
 
 The desire to make some use of the new house of industry, 
 which, if left to itself, would, in its unsheltered situation, have 
 
 1 City Documents, no. 29 (1847). * Auditor's Report (1851), p. 147. 
 
 1 Ibid., no. 39 (1847). Mayors' Inaugurals, ii, p. 30 (1853). 
 
 1 Ibid., no. 70 (1851), pp. 4, 5. City Documents, no. 27 (1857), p. 6.
 
 70 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 fast succumbed to the elements, led Mayor Rice to recommend a 
 further plan. In his inaugural for 1857 he advised fitting up the 
 wings of the building for the reception of the paupers and of the 
 inmates of the house of reformation. For the sake of economy, 
 he also recommended placing these institutions, as well as the 
 house of correction and the lunatic hospital, under one manage- 
 ment. 1 The Mayor's plans met the approval of the city council. 
 In the same year an act was secured, giving the council power to 
 elect annually twelve men as directors of the department of 
 institutions. 2 In 1858 the house of reformation and the house of 
 industry were both brought under the same roof on Deer Island. 
 The old home of the former was sold, and the land was placed in 
 the hands of the land commissioners. 3 Thus the period closed 
 with the promise of greater efficiency in the department. 
 
 Beginning with 1855, items appear regularly in the miscel- 
 laneous column. These record the purchase of a harbor steamer 
 in 1855 to be used by the Deer Island establishment in place of the 
 former sailboat, and include its annual cost to the city. The 
 extraordinary figure for 1857 tells of an unsuccessful attempt to 
 establish a city hospital. This project, first seriously advocated 
 during the last visitation of the cholera in 1849, was adopted by 
 the city council in 1857 an d $45,000 appropriated for the purchase 
 of the newly erected Boston Lying-in Hospital. 4 But the opposi- 
 tion of owners of property in the neighborhood frustrated its 
 opening, and caused the city to re-sell the property. 
 
 Public Grounds. Expenditures for parks and public grounds 
 assumed greater importance during this period. From an aver- 
 age expenditure of $4,028 in the years 1840 to 1843, on ^y -6 per 
 cent of the total expenditures of the city, they rose to $38,275 in 
 the period 1854 to 1857, or 1.4 per cent of the city's expenditures. 
 The increase in per capita figures was from $0.04 in the former 
 period to $0.24 in the latter. 
 
 The rise in expenditures for parks began almost with the open- 
 ing of the new period. Considerable impetus was given the 
 
 1 Mayors' Inaugurals, ii, p. 136 (1857). 2 Special Laws,x,p.64? (ch.3$ of 1857). 
 9 Mayors' Inaugurals, ii, p. 172 (1859). 
 
 4 City Documents, no. 67 (1860), pp. 3, 4; Special Laws, x, p. 820 (ch. 113 of 
 1858).
 
 1845-59] THE BUILDING OF THE WATERWORKS 71 
 
 movement by Mayor Josiah Quincy, Jr. In his inaugural of 
 1847 he emphasized the importance of parks, urging the city 
 council to cooperate with private citizens in ornamenting the 
 public squares. 1 The result of his appeal is seen in the little green 
 squares, which one comes upon so frequently in the old residence 
 sections of the city. In 1847 an expenditure of $112,000 was 
 made for the purchase of Dorchester Heights, in South Boston, to 
 be used partly as a park, and partly as a site for a distributing 
 reservoir of the new water system. 2 Much larger sums were now 
 spent annually on the Common, the average for the remainder of 
 the period being about $20,000. The extraordinary figure for 
 1857 is due to the purchase for $35,000 of a tract of land outside 
 the city limits to be used as a cemetery. 
 
 The course of events, which led to the laying out of a park on 
 the flats west of the Common, introduces us to the subject of the 
 Back Bay improvement. At the close of the period this problem 
 was beginning to affect the financial policy of Boston. The terri- 
 tory between the Common and the town of Brookline was 
 originally a stretch of marsh land, seven or eight hundred acres in 
 all, covered by water at high tide and cut by channels at low tide. 3 
 In 1814 a company known as the Boston and Roxbury Mill Cor- 
 poration had been chartered to improve the Back Bay. It built 
 two causeways, one westward, the present Beacon Street, then a 
 toll road, and one southward from this first causeway to Roxbury. 
 The latter dam divided the Back Bay into two basins, the " full " 
 or western one emptying into the eastern or " receiving " basin, 
 and allowing the construction of tide mills along the causeway. 
 In 1824 a second company, the Boston Water Power Company, 
 received a charter, and by 1832 had acquired all the real estate 
 and privileges of the Boston and Roxbury Company south of the 
 Beacon Street Causeway. In 1827 the city had entered into an 
 agreement with the Water Power Company, ceding to it about 
 one hundred acres in the Back Bay in return for the privilege of 
 draining into the receiving basin. 4 The Water Power Company 
 
 1 Mayors 1 Inaugurals, i, p. 349 (1847). 
 1 Auditor's Report (1847), pp. 6 and 55. 
 1 Senate Documents, no. 45 (1852). 
 4 Mayors' Inaugurals, ii, pp. 129-134 (1837).
 
 72 THE: FINANCIAL HISTORY OF BOSTON [1845-59 
 
 agreed to keep the water in the basin always below a certain level, 
 a level necessary for the working of the tide mill. 
 
 But the use of tide power proved unprofitable, and by the end 
 of the forties the company had become very negligent in keeping 
 the water below the prescribed level. As a result, the receiving 
 basin became an abiding place for the sewage of a rapidly growing 
 district, a situation menacing to the health of the city. More- 
 over, the grade of the city lands on the Neck had been estab- 
 lished in relation to this false level. Fortunately for Boston, 
 however, the increasing value of land finally induced the Water 
 Power Company to fill in the Back Bay. 
 
 By the ordinance of 1641, the right of individuals to shore land 
 extended to the low tide level, provided the uncovered strip was 
 not over one hundred rods in extent. 1 All below that, " the soil 
 of the sea," belonged to the commonwealth. Down to the forties, 
 the state had been very liberal in granting to Boston and to 
 individuals the right of encroachment on the harbor. In this 
 period, however, a conservative attitude was adopted. The 
 commonwealth wished to keep its title to lands, rapidly becom- 
 ing valuable. It also feared that unrestricted filling in would in 
 time so diminish the daily flow of water as to endanger the ship 
 channels. Consequently, in 1852 the commonwealth asserted its 
 title to all lands in the Back Bay, " below the ordinary line of 
 riparian ownership." 2 It then proceeded to adjust the various 
 conflicting interests in the territory, preliminary to carrying 
 through a scheme for its improvement. 
 
 In 1856, the Boston Water Power Company was converted by 
 the legislature into a land company, and made a partner by the 
 commonwealth in the great undertaking of filling in the Back 
 Bay. 3 Vigorous pressing of its demands finally secured for the 
 city a recognition of its claims. By an indenture of December 
 n, 1856, made between the state, the Water Power Company and 
 the city of Boston, the commonwealth agreed to cede to the city a 
 strip of land west of the old Ropewalk estate at the bottom of the 
 
 1 Senate Documents, no. 45 (1852), p. 21. 
 8 Special Laws, ix, p. 538 (ch. 253 of 1852). 
 * Mayors' Inaugurals, ii, p. 131 (1857).
 
 1845-59] THE BUILDING OF THE WATERWORKS 73 
 
 Common and to build a main sewer across the Back Bay lands to 
 the Charles River. Boston, in turn, promised to share with the 
 commonwealth the cost of constructing an avenue eighty feet 
 wide from Beacon to Boylston Street, the present Arlington 
 Street. 1 A subsequent act provided that no buildings should 
 be " erected between Arlington and Charles Streets, except such 
 as are expedient for horticultural purposes: provided, that 
 nothing herein contained shall render it unlawful to erect a city 
 hall on the Public Garden." 2 Thus the Public Garden came into 
 existence. 
 
 Streets. Expenditure for streets and kindred objects was the 
 first to respond to the wave of prosperity in the forties. From 
 $173,186 in 1844, the last year of retrenchment, it rose to $277,218 
 in 1845 an< l $59>85o in i848. 3 This point was not reached again 
 until the next period of expansion, which carried expenditure for 
 streets to $709,568 in 1855 and $1,324,591 in 1857. In the period 
 1854 to 1857 this branch constituted 33.8 per cent of the city's 
 expenditures, a per capita expenditure of $5.71. 
 
 Streets Proper. After the rest in the early forties there began 
 in 1845 a very decided movement for the widening and extension 
 of streets. This, accompanied by like activity in the paving 
 department, raised expenditures from $95,840 in 1844 to $364,- 
 567 in 1848. The very rapid growth of the city at this time and 
 the consequent increase in real estate values made the widening 
 of a street an expensive undertaking. If Boston had enjoyed 
 during this period the privilege of levying special assessments, a 
 very large burden would have been avoided by the city, and her 
 streets today would be in much more satisfactory condition. The 
 gravity of the situation was especially realized during the admin- 
 istration of Josiah Quincy, Jr., and an appeal was made to the 
 legislature in 1846 for the power of assessment. 4 The bill was 
 defeated, however, according to the committee of finance, " by 
 the exertions of interested men, and by the opposition of some of 
 the representatives of the City." 6 
 
 1 City Documents, no. 59 (1857). * Special Laws, x, p. 917 (ch. 210 of 1859). 
 1 See Appendix, p. 360. 4 Mayors' Inaugurals, \, p. 324 (1846). 
 
 * City Documents, no. 15 (1846), p. 6.
 
 74 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 The system of purchase, besides being at the best very expen- 
 sive, gave an excellent chance for the wasteful use of the city's 
 money. Mayor Lincoln, in his inaugural of 1859, referred to the 
 fact as common knowledge that interested individuals had often 
 advocated improvements which did little public good but raised 
 the value of particular estates at public expense. 1 Almost four 
 millions were spent in widening and extending streets during the 
 first two periods, $1,231,654 from 1822 to 1844 and $2,556,433 
 from 1845 to 1859. A large part of this expenditure was met by 
 loans. A consideration of these figures makes it plain how serious 
 a matter to Boston was the lack of power to levy special assess- 
 ments for street widening. 
 
 To the conservative mind of Mayor Bigelow, the streets were 
 wide enough for all reasonable needs. In his inaugural of 1849 
 he recommended omitting the usual annual appropriation for the 
 widening and extending of streets. In his opinion a vigorous 
 enforcement of the law against obstructing the streets would 
 gain the desired end without expense. He cited the successful 
 use of this method by the city of London. 2 That the Mayor's 
 ideas prevailed, is seen by the fall in expenditures for widening 
 from $198,317 in 1848 to only $28,414 in 1850. Expenditure for 
 paving did not respond to the demand for retrenchment. As an 
 ordinary expenditure, it was rapidly becoming more important in 
 the long run than the fluctuating expenditure for widening and 
 extending. 
 
 The last period of advance in street expenditure began with 
 1854 and lasted until 1858 when the upward movement was 
 checked by Mayor Lincoln. 3 The total figures rose from $290,- 
 173 in 1854 to $650,890 in 1857. 
 
 Lighting. The rapid growth of the city demanded better 
 illumination of the old streets and the installation of the service 
 in the new. Expenditures rose from $26,232 in 1845 to $49,397 
 in 1848 and $136,121 in 1859. 
 
 That the new lights were largely gas lamps, is seen from the rise 
 in expenditure for new gas fixtures from $639 in 1844 to $18,932 
 
 1 Mayors' Inaugurals, ii, p. 180 (1859). * Ibid., ii, p. 201 (1860). 
 
 * Ibid., i, p. 378 (1849).
 
 1845-59] THE BUILDING OF THE WATERWORKS 75 
 
 in 1853. The supplanting of oil by gas was accomplished princi- 
 pally in the years 1851 to 1853. Of the 2514 lamps in use in 
 December, 1851, 1198 were gas and 1316 oil; whereas, of the 
 3042 in use two years later, 2002 were gas and only 1040 oil. 1 
 
 The gas for street lighting was furnished by a company or- 
 ganized in 1823. 2 At the time of the great street improvements in 
 1847, Mayor Quincy called the attention of the council to the 
 question of municipal ownership. He stated that the monopoly 
 had been conducted " in a manner entirely satisfactory to the 
 public," the only objection being the partial giving up by the 
 city of its control of the streets. The mayor made no recommen- 
 dation beyond that of advising a settlement of the matter before 
 the completion of the proposed improvements. 3 The city council, 
 however, was content to let rest the question of municipal owner- 
 ship of gas. 
 
 Sewers. Expenditure for sewers rose from $8,774 in 1844 to 
 $40,487 in 1859. The land improvements of the latter forties 
 demanded the construction of sewers on a much larger scale. 
 
 The providing of adequate sewerage for the Neck presented a 
 serious problem. The receiving basin of Back Bay could no 
 longer be used as a cess-pool. After much deliberation the con- 
 struction of a large sewer entering South Bay at Dover Street was 
 determined upon. This was built in the years 1850 to 1852, but 
 proved inadequate. The low level of the territory served allowed 
 discharge into the harbor for only a few hours a day. In time of 
 heavy rain the water would back up into the cellars. Recourse 
 was then had to the construction of an additional sewer on 
 Dedham Street in 1857, but this gave no relief. 4 Then it was 
 realized that but one course remained, and that was to raise the 
 territory to a level sufficient to allow continuous drainage. 5 The 
 consideration of plans for this stupendous undertaking absorbed 
 the city council at the end of this period. 
 
 The increase in the mortality at this time led the city physician 
 to condemn the sewer system. He recommended control by the 
 
 1 Mayors' Inaugurals, ii, p. 44 (1853), Farewell Address. 
 
 1 Special Laws, vi, p. 31 (ch. 41 of 1822). * City Documents, no. 64 (1858). 
 
 * Mayors' Inaugurals, \, p. 341 (1847). * Mayors' Inaugurals, ii, p. 182 (1859).
 
 76 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 city of absolutely all drains. Some private ones still existed. He 
 also objected to the emptying of certain sewers into shoal waters 
 in the vicinity of the docks. 1 
 
 Bridges. Throughout the greater part of the period appro- 
 priations were made solely for the care and repair of the few small 
 bridges owned by the city. In 1856, however, the construction 
 of the Albany Street Bridge to South Boston was begun. This 
 cost about $80,000. Other extraordinary expenditures fol- 
 lowed: $56,716 for the purchase of the East Boston Free Bridge, 2 
 and $40,808 for the acquisition of the North Free Bridge. 
 
 Ferries. The docks and approaches of the People's Ferry 
 Company and the East Boston Ferry Company were acquired by 
 the city in 1858 and 1859, respectively. The sum of $125,000 was 
 paid in each case. 3 Both companies operated ferries between 
 East Boston and the city proper. These payments were really 
 subsidies to the companies which had found it impossible without 
 charging high tolls to make the returns allowed by their charters. 
 The petition for low rates, made on behalf of the 20,000 inhabi- 
 tants of East Boston, could not be ignored. 4 After several years 
 of negotiation, the companies finally agreed to accept a schedule 
 fixed by the board of aldermen, if in return the city would pur- 
 chase their wharves and approaches. 5 These, purchased at a 
 figure considerably below their original cost, were leased to the 
 companies for a nominal sum, on condition that they keep them 
 in repair. To this limited extent Boston was forced into the 
 ownership of two ferries at the end of the second period. 
 
 Health. Expenditures for public health rose from $33,807 in 
 1844 to $140,288 in 1859. In 1847 th e control of the department, 
 placed by the charter in the city council, was transferred to the 
 board of mayor and aldermen. 6 
 
 Public Lands. By 1845, th e increasing demand for lands on the 
 Neck and the lack of improved land made apparent the necessity 
 
 1 City Documents, no. 9 (1859), PP- 6-8; Auditor's Report (1859), pp. 282, 283. 
 1 Special Laws, x, p. 524 (ch. 109 of 1856). 
 1 Auditor's Report (1858), p. 104. 
 
 4 City Documents, no. 68 (1857); ibid., no. 83 (1860). 
 
 5 Auditor's Report (1858), p. 104. 
 
 6 Special Laws, viii, p. 798 (ch. 229 of 1847).
 
 1845-59] THE BUILDING OF THE WATERWORKS 77 
 
 of large expenditure. In his inaugural of 1847, Mayor Quincy 
 emphasized the need of putting all lands on the market in a 
 finished condition, referring to the short-sighted policy formerly 
 pursued by the city of selling the lands unimproved, and then 
 being obliged to grade them afterwards at public expense. 1 In 
 1846, the city council purchased for $23,936 two hundred thirty- 
 seven thousand feet of marsh land to the east of the Neck, 
 bordering South Bay. 2 It then proceeded to build a sea wall, 
 and hi 1848 contracted with a Mr. Evans for the filling in of these 
 and other adjacent lands. Changes hi the plans from time to 
 time necessitated the cancelling of old contracts and the making 
 of new ones, calling for more extensive improvements than those 
 first contemplated by the council. 3 Thus, in 1859 the faulty 
 construction of the sea wall rendered necessary the drawing up of 
 a final contract for the completion of the work. 4 The expenditure 
 for this undertaking greatly exceeded the original estimates, being 
 a little over a million dollars. The land commissioners in 1854 
 estimated that the addition of interest on this sum would result 
 in a loss to the city, when the land would be ready for market, of 
 
 $200,000. 5 
 
 About $600,000 additional was spent during this period in grad- 
 ing lands and laying out streets on the Neck. The cost of this 
 work was considerably increased by an order of the board of 
 mayor and aldermen in November, 1850, requiring all streets 
 hereafter made to be raised to a grade not less than fifteen feet 
 above low water mark. 8 
 
 The legislative commission of 1850, which advised the state to 
 give up more flats to the city, considered the filling in of South 
 Bay a mistake. 7 In 1847 tne city na -d asked in vain for title to the 
 flats lying between South Boston and the harbor, later filled in by 
 the commonwealth. The commissioners believed that the city 
 
 Mayors 1 Inaugurals, i, p. 340 (1847). 
 
 Auditor's Report (1846), p. 36. 
 
 City Documents, no. 82 (1857). 
 
 Mayors' Inaugurals, ii, p. 203 (1860). 
 
 City Documents, no. 77 (1854). 
 
 Ibid., no. 47 (1851), p. 4. 
 
 Senate Documents, no. 3 (1850), pp. 46, 47.
 
 78 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 was very short-sighted in pursuing a policy which demanded land 
 at the risk of losing her harbor. 
 
 Library. The establishment of a public library dates from 
 1852, a board of trustees having been constituted in May of that 
 year for the management of the institution. 1 Donations of books 
 and money for this object had been received for the past two 
 years, the largest gift being fifty thousand dollars from Mr. 
 Joshua Bates of London who began his business life in Boston. 
 The donation of Mr. Bates was to be used in the purchase of 
 books, and was given on condition that the city should erect an 
 adequate library building. The city council, accordingly, voted 
 to build a suitable structure. It obtained permission of Mr. 
 Bates to fund his donation, devoting the income alone to the 
 purchase of books. Meanwhile, a temporary home was found for 
 the public library in the Mason Street schoolhouse. 2 
 
 Authority to spend money for a public library was given to 
 towns and cities by a general act of May 24, 1851 (Chapter 305). 
 This law provided that a town or city might appropriate for the 
 foundation of a library " a sum not exceeding one dollar for each 
 of its ratable polls." Annually thereafter, " for the maintenance 
 and increase " the appropriation could not exceed twenty-five 
 cents for each poll. In 1853, however, a special act gave Boston 
 power to make more liberal appropriations. 3 The building, 
 which was erected in the years 1855 to 1857, cost $363,000. This 
 sum included $72,888 paid for the lot in i8$3. 4 The ordinary 
 expenditures of the library were from twenty to thirty thousand 
 dollars annually. 
 
 Schools. The rapid increase in population in the forties made 
 necessary larger expenditures for schools. The expenditures of 
 the department rose from $211,238 in 1844 to $325,913 in 1850 
 and $519,031 in 1859. There was a decline in relative import- 
 ance, however, from 26 per cent of the total expenditures of the 
 city for the period 1840 to 1843 to 14 per cent in the years 1854 to 
 1857. The per capita figures increased meanwhile from $1.60 to 
 $2.39. 
 
 1 Mayors' Inaugurals, ii, p. 27 (1853). * City Documents, no. 73 (1853), p. 4. 
 3 Special Laws,ix,p. 584 (ch.38of 1853). 4 Auditor's Report (1857), p. 6.
 
 1845-59] THE BUILDING OF THE WATERWORKS 79 
 
 The building of new schoolhouses both for the primary and the 
 higher schools required large expenditures. The record figure for 
 this object was reached at $192,539 in I847. 1 
 
 During Mayor Quincy's term larger school buildings were 
 erected and women came to be more generally employed as 
 teachers. 2 A reaction followed his very liberal policy hi school- 
 house construction. Mayor Bigelow, in his inaugural of 1849, 
 lamented the extraordinary cost of some of the new buildings, 
 remarking that " the splendor of the edifice is no guarantee for the 
 education of the pupil." 3 The folly of much of this expenditure 
 was seen still clearer a few years later when the movement of 
 population away from the older residence section left the school- 
 houses in these neighborhoods with but few pupils. Mayor 
 Smith, in 1855, stated that these buildings were being sold at half 
 the original cost. From this unfortunate circumstance he very 
 naturally drew an argument for cheaper schoolhouses. 4 
 
 The sudden jump in the salaries of primary teachers from 
 $42,028 in 1845 to $61,887 in 1846 tells of an advance in their pay 
 from $250 to $325. 5 In 1853 a committee recommended an 
 increase in the pay of teachers to keep pace with an advance in 
 the cost of living, which was estimated as 25 per cent higher than 
 it was in 1840. The report stated that many of the teachers were 
 still receiving the same salary they had obtained sixteen years ago. 
 Meanwhile, in the last seven years, the salaries of teachers 
 throughout the state had risen 17 per cent and those of officers in 
 other departments of the city, 34 per cent. 6 The result of their 
 recommendation is seen in the rise of the salaries for the grammar 
 school teachers from $129,166 in 1853 to $147,022 in 1854. 
 Finally, in 1857, the care of the primary rooms having been 
 assumed by the city the previous year, a sliding scale was adopted 
 for the pay of the teachers in this department. Salaries were to 
 increase from $300 the first year at the rate of $50 a year up to 
 the maximum of $450.' The rate of increase in the better-paid 
 positions in the grammar and Latin schools was not as great. 
 
 1 See Appendix, p. 364 for detailed figures. 
 
 1 Afemor tat History, iii, p. 254. * Auditor's Report (1845), P- 47- 
 
 1 Mayors' Inaugurals, \,i>, 369 (1849). * City Documents, no. 54 (1853). 
 
 4 Ibid., ii, p. 86 (1855). 7 Auditor's Report (1857), p. 83.
 
 80 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 The charter of 1854 abolished the old primary school committee 
 and placed the entire management of the school system in the 
 hands of a new committee. This was made up of the mayor, the 
 president of the common council and six citizens elected from 
 each ward, seventy-four members in all. The elected members 
 were to hold office for three years, instead of one as formerly, the 
 first departure from the ancient democratic principle of annual 
 election. 1 
 
 Water. In 1846 the city took up the task of supplying her 
 citizens with water. The expenditure of five millions of dollars 
 for this purpose at a time when the ordinary expenditure of the 
 city was from a million to a million and a half a year, represented 
 a very great undertaking for Boston. The annual charge for the 
 running of the water department, including interest on the water 
 debt, averaged in the years 1854 to 1857 $351,327, or 13 per cent 
 of the total municipal expenditure. It should be remembered 
 that these are figures for gross expenditure, the department being 
 a source of income to the city. 
 
 Agitation for city water began as early as 1825. In that year a 
 committee was appointed to investigate the " practicability, 
 expense and expediency of supplying the city with good, whole- 
 some, and soft water." Its report acknowledged the practica- 
 bility and expediency of the scheme, but doubted the wisdom of 
 the city's incurring the necessary expenditure. 2 On its recom- 
 mendation, however, a commissioner was appointed, Professor 
 Daniel Treadwell, who reported in favor of two places, the Charles 
 River above the falls at Watertown and Spot Pond in Stoneham, 
 estimating the cost of procuring water from either source at six or 
 seven hundred thousand dollars. Mayor Quincy, influenced by 
 the experience of Philadelphia, was very much in favor of munici- 
 pal ownership, and persuaded the city council to withhold its 
 consent to the introduction of water by a group of capitalists, who 
 stood ready to undertake the venture. The Mayor went as far 
 as to secure options on the purchase of water rights both on the 
 Charles and Neponset Rivers. But public sentiment was against 
 
 1 Ernst, Constitutional History, p. 114. 
 
 2 Quincy, Municipal History, p. 176.
 
 1845-59] THE BUILDING OF THE WATERWORKS 8l 
 
 further increase of the city debt. 1 It had been hard enough for 
 Mayor Quincy to secure the consent of the citizens to the great 
 market extension. Approval of this second piece of extrava- 
 gance was not to be hoped for. 
 
 In the inaugural of Mayor Otis in i829, 2 and again in the ad- 
 dress of Theodore Lyman, Jr., in 1835 the introduction of city 
 water was strongly urged. 3 Mayor Lyman succeeded in obtain- 
 ing the appointment of a committee, under whose direction 
 Colonel Loammi Baldwin made the second survey. His report 
 favored the use of Long Pond in Natick, the present Cochituate 
 Lake, estimating the cost of obtaining the supply at $750,000.* 
 This survey marks the beginning of a discussion of the subject, 
 which continued with but little interruption for twelve years. In 
 1837 a commission was appointed to make further investigations, 
 two commissioners, Daniel Treadwell and Nathan Hale, urging 
 the adoption of Spot and Mystic Ponds, while the third member 
 of this body, James F. Baldwin, strongly favored the use of Long 
 Pond. 5 But just at the time when the adoption of the scheme 
 seemed most likely, the panic of 1837 occurred, making it " in- 
 expedient to adopt any measures at the present time for raising 
 funds " for water. 6 The following year a committee urged the 
 beginning of the work on the ground that the financial embar- 
 rassments were temporary evils, and that, moreover, the demand 
 for workmen would furnish " means of alleviating the distresses 
 of those who depend upon labor for support." 7 The opinion of 
 the committee prevailed, and the council instructed the mayor to 
 apply to the legislature for the necessary powers. No action was 
 taken, however, by the legislature of that year. 8 
 
 The sentiment of the community was against the commence- 
 ment of the work. It was felt that the size of the debt and the 
 uncertainty as to the city's credit did not warrant such great 
 expenditure at this time. 9 The election of Mayor Chapman in 
 1840 was an outcome of the popular demand for retrenchment. 
 
 1 Quincy, Municipal History, p. 198. Ibid., no. 9 (1837), p. 10. 
 
 J Mayors' Inaugurals,], p. 123 (1829). 7 Ibid., no. 4 (1838), p. 7. 
 
 1 Ibid., p. 202 (1835). * Mayors' Inaugurals, I, p. 232 (1839). 
 
 4 City Documents, no. 12 (1834). Ibid., p. 250 (1840). 
 
 Ibid., no. 24 (1837).
 
 82 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 But in 1844, with the finances of the city on a better basis, the 
 city council once more turned its attention to the great problem. 
 By this time Long Pond had come to be looked upon as the best 
 source. So, under order of August 26, 1844, commissioners were 
 appointed to devise plans and estimates for the introduction of 
 its water to the city. 1 The commissioners, Nathan Hale, James 
 F. Baldwin and P. T. Jackson, estimated the total cost of the 
 works including distribution at $2,65i,643. 2 On March 30, 1846, 
 the necessary legislative power was obtained, the special act being 
 accepted by the voters on April i3th of that year. On August 
 2oth the first ground was broken at Long Pond and the name of 
 the lake changed to " Cochituate." 3 
 
 The act of 1846 placed the direction of the work in the hands of 
 three commissioners appointed by the city council to hold office 
 for three years. 4 Boston was given power to contract a water 
 loan of three millions. The entire cost of the works, including 
 interest for two years after their completion, could be met by 
 borrowing. The city was also given power to purchase the pro- 
 perty of the Jamaica Pond Aqueduct Corporation, which for 
 many years had enjoyed the right of laying its pipes in certain 
 streets. This company, incorporated in 1795 and never a finan- 
 cial success, had repeatedly offered to extend its mains for the 
 purpose of supplying the whole city. In 1850 Boston purchased 
 its entire plant for about $45,ooo, 5 selling in 1856 that part out- 
 side of the city to a new corporation. 
 
 The construction account was closed April 30,1851, with a net 
 cost of $5,i84,984- 6 The city took advantage of the legislative 
 provision and added interest payments on this principal up to 
 April 30, 1853, making the total cost $5,397,4907 This sum was 
 twice the figure given in the original estimates, though it should 
 be said that the system when completed was on a larger scale than 
 was originally contemplated. 8 The reservoirs at Brookline, on 
 
 1 City Documents, no. 24 (1844). 
 
 1 Mayors' Inaugurals, i, p. 328 (1846). 
 
 3 Auditor's Report (1851), p. 160. 
 
 4 Special Laws, viii, p. 620 (ch. 167 of 1846). 
 
 6 Auditor's Report (1850), p. 7. 7 Ibid. (1852), p. 9. 
 
 8 Ibid. (1851), p. 7. 8 City Documents, no. 50 (1848), p. 39.
 
 1845-59] THE BUILDING OF THE WATERWORKS 83 
 
 Beacon Hill and at South Boston had been quadrupled in capac- 
 ity and the dimensions of the iron pipes used had been increased 
 beyond the original figures. Moreover, the system had been 
 extended to East Boston at a cost of $3i3,ooo. 1 The fact 
 remains, however, after admitting the advantages to the city of 
 a more adequate plant, that the financial burden imposed upon 
 Boston by the introduction of water was almost twice that ex- 
 pected at the start. 
 
 On the 4th of January, 1850, the commissioners, having com- 
 pleted the task of bringing water to Boston and South Boston, 
 turned the care of the department over to the Cochituate Water 
 Board. 2 This new body consisted of an alderman, a member of 
 the common council and five citizens at large, elected annually 
 by concurrent vote of the city council. The board had power to 
 fix rates, subject to confirmation by the council. From 1853 to 
 1858 the expenditure of the department was about $350,000 
 annually, over $200,000 of this being interest on the water loan. 
 
 Extraordinary expenditures were required within six years 
 after the closing of the construction account, by the enormous 
 waste in the use of city water. In 1852 fifty-eight gallons were 
 being used daily by each inhabitant, double the amount originally 
 estimated as necessary; in 1857, the average consumption had 
 risen to seventy-three gallons. 3 Efforts to check this waste 
 proved unavailing. In 1858 the city was forced to raise the dam 
 at the lake two feet, thereby adding 25 per cent to the capacity of 
 the reservoir. 4 In the following year adequate distribution was 
 obtained by the laying of a new main from Chestnut Hill. This 
 was constructed at a cost of $305,000, a figure considerably below 
 the original estimate. 6 
 
 County of Su/olk. The demands of the county upon the city 
 treasury became very great in the second period. From $55,41 1 
 in 1844 the expenditures rose with scarcely a break to $207,478 in 
 1859. In the period 1854 to 1857 they demanded 6.9 per cent 
 of the municipal expenditures. One cause of this very rapid 
 
 1 Mayors' Inaugurals, i, p. 404 (1851). * Auditor's Report (1849), PP- 7> 8. 
 
 1 City Documents, no. 7 (1853), pp. 9 and 63; Auditor's Report (1857), p. 7. 
 
 4 Mayors' Inaugurals, ii, p. 184 (1859). Auditor's Report (1859), pp. 9, 10.
 
 84 THE FINANCIAL HISTORY OF BOSTON ' [1845-59 
 
 growth was the increasing number of cases arising in other coun- 
 ties but entered in the Suffolk courts. 
 
 The rapid advance in county expenditure the last of the forties 
 was due not only to increased activity in the business of the courts 
 but also to a marked rise in the sums paid for the maintenance of 
 prisoners. Thus the latter item moved upward from $8,461 in 
 1848 to $30,500 in 1854. From this figure it declined somewhat 
 during the remainder of the period. 
 
 Complaints of the lack of control over the greater part of the 
 county expenditures were constant. In his report for 1828, page 8, 
 the auditor had said of the County of Suffolk that "it is not easy 
 to perceive the reason that its expenditures should not be brought 
 under the same examination, and subjected to the same revision, 
 as the expenditures accruing in every other department of the 
 City government." The following statement is taken from his 
 report for 1851, page 4: " Of the County Expense the City has no 
 control, except in fixing the Salaries of the officers of the Police 
 court, and the small portion (say $6000 to $8000 annually) re- 
 quired to keep the County Buildings in repair." The increase of 
 county expenditure led the city council in 1853 to inquire of the 
 city solicitor how far the city was obliged to pay money for ex- 
 penditures in relation to which the city council had no control 
 and no voice. 1 His reply stated that Boston was clearly liable 
 for all debts contracted by the various officers of the courts. 
 
 Another cause of annoyance to the city council, especially 
 toward the end of the period, was the burden imposed upon 
 Boston of defraying the expenditures of that part of the county 
 lying beyond the limits of the city. In his inaugural of 1856, 
 Mayor Rice told how the exemption of Chelsea from county 
 taxes, formerly a matter of little consequence when the town was 
 small, had come to be a problem of considerable importance. He 
 stated that since 1831, the year in which the contract between 
 Boston and Chelsea was made, the latter " has been twice divided, 
 and now embraces the thriving towns of Chelsea, North Chelsea, 
 and Winthrop, with an aggregate population of some twelve 
 thousand people ... all looking to Boston for county privileges, 
 1 City Documents, no. 27 (1853).
 
 1845-59] THE BUILDING OF THE WATERWORKS 85 
 
 and yet no one of these towns pays a dollar toward defraying the 
 county expenses." l In 1830 the population of Chelsea was but 
 one-eightieth of that of the whole county, whereas hi 1860 it was 
 nearly one-twelfth. The period closed with the appointment of a 
 joint committee " to confer under the direction of His Honor the 
 Mayor, with the municipal authorities of Chelsea, North Chelsea, 
 and Winthrop, as to the expediency of readjusting the county 
 expenses and obligations." 2 
 
 RECEIPTS 
 
 Taxes. The importance of taxes was somewhat decreased by 
 the introduction of the income from city water. From 77 per 
 cent of the receipts in the period 1840 to 1843 th e amount raised 
 by taxation fell to 69 per cent in the years 1854 to 1857. 
 
 In 1845 a remarkable growth in valuation induced the city 
 council to lower the rate from $6.00 to $5.70. The tax receipts 
 increased from $722,038 to $766,782,' providing a large surplus. 
 But the tremendous growth of expenditures in 1846 could not be 
 offset by the increase in the amount of assessable property. The 
 tax rate was raised but tardily, being $6.00 for 1846 and 1847 an d 
 $6.50 for 1848. Taxes brought in $873,438 in 1846, $969,519 in 
 1847 and $1,066,495 in 1848. 
 
 The retrenchment under Mayor Bigelow from 1849 to 1851 was 
 accompanied by an increase in the tax rate from $6.50 to $7.00. 
 A business depression, however, prevented a large increase in the 
 tax receipts. Valuation, which had increased 47 per cent in the 
 four years previous to 1847, advanced only 15 per cent in the 
 succeeding four years. The year 1852 saw a decline in the 
 amount of assessable property from $187,947,000 to $187,680,000. 
 The tax rate was lowered to $6.40 in response to a popular 
 demand. 
 
 In 1853 an d J ^54 a very rapid rise took place both in the valua- 
 tion and in the tax rate. The former advanced from $187,680,- 
 
 1 Mayors' Inaugurals, ii, p. 115 (1856). 
 1 City Documents, no. 98 (1860). 
 
 1 The figures given in this section include the poll tax receipts as well as the re- 
 ceipts from the general property tax.
 
 86 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 ooo in 1852 to $227,013,000 in 1854; the latter was raised from 
 $6.40 to $7.60 in 1853 and to $9.20 in 1854. This extraordinary 
 increase brought in almost two millions in taxes this last year, as 
 against one and a quarter millions two years previous. The rate 
 was raised with the avowed purpose of meeting by taxation a part 
 at least of the cost of all improvements. 1 A further cause of the 
 rise was the reintroduction of the state tax. 
 
 Such a strenuous policy could not be adhered to long in the 
 period of expansion beginning in 1854. In 1855 and 1856, the 
 rates were $7.70 and $8.00, respectively. The receipts were less 
 than in 1854 despite a continued advance in valuation. To meet 
 the great appropriations of 1857, the rate was raised to $9.30. 
 The decline in expenditure in 1858 allowed a fall to $8.60, but in 
 1859 the rate was advanced to $9.70. 
 
 In his inaugural of 1858, Mayor Rice stated that the complaint 
 of high taxation had become general. 2 The sudden advance in 
 the tax rate in the fifties after its very gradual movement in the 
 previous decades was sure to arouse the taxpayer. Previous to 
 this time, though we find constant complaints of unequal taxa- 
 tion, we hear very few assertions that the tax burden was too 
 heavy. In 1859, Mayor Lincoln pointed out that Boston did 
 not stand alone in this particular. " If we compare our rate 
 of taxation with other large cities in the Union, or with the thriv- 
 ing cities and large towns in our immediate vicinity," the Mayor 
 said, " it will be found that it is not exorbitant, when we consider 
 the great advantage which a residence in our favored city brings 
 to every citizen." 3 
 
 The rise from a tax levy of $722,000 in 1844 to $2,475,000 in 
 1859 meant a per capita increase from about $6.50 to $14. Mean- 
 while the amount of assessable property to every inhabitant rose 
 from approximately $1,070 to $1,500. 
 
 The proportion of taxes uncollected at the end of each year to 
 the total amount assessed averaged 8 or 9 per cent during the 
 forties. Then, after a fall of 2 or 3 per cent the first of the fifties, 
 
 1 City Documents, no. 16 (1855). 
 
 * Mayors' Inaugurals, ii, p. 156 (1858). 
 
 8 Ibid., pp. 165, 166 (1859).
 
 1845-59] THE BUILDING OF THE WATERWORKS 8/ 
 
 from 1854 to 1859 it varied from n to 14 per cent, the maximum 
 being in the year 1857, when the tax rate rose from $8.00 to $9.30. 
 
 The method of assessment remained practically unchanged. 
 In 1850 the importance of the principal assessors was increased by 
 changing their number from three to seven. Of these, four 
 received a regular salary, and were employed the entire year; the 
 other three were paid by the day. 1 
 
 It will be remembered that in 1844 the assessors returned to a 
 very strict construction of the abatement law. The practice of 
 hearing no petitions, except where statements had been given in 
 the first place, brought immediate protests. In 1853, th e ^ aw was 
 changed to allow abatement on condition the taxpayer filed under 
 oath a list of his assessable property. This statement was con- 
 clusive as to the various items, but not as to their valuation. 2 
 
 In his inaugural of 1848 Mayor Quincy referred to the custom of 
 escaping taxation by resorting to the country before the first of 
 May. " Some of our wealthiest citizens," the Mayor said, " from 
 their interest in agriculture or other reasons, found it convenient 
 to leave the city in the month of April." 3 That this practice 
 went back to the days of the selectmen a report of a committee in 
 1821 makes evident. " One ground of complaint," the com- 
 mittee declared, " has been that many rich inhabitants leave 
 town the last of April to take a temporary residence in the 
 Country on the first of May where by an agreement with such 
 places, or otherwise, they pay but a small proportion of the sum 
 they would be liable for if they continued in town and escape all 
 assessments upon their personal property in this town, where they 
 reside the greatest part of the year." 4 The Mayor's plan for 
 circumventing this evasion was to change the time of assessment. 
 Although this was not done, an attempt was made to accomplish 
 the same end by chapter 301 of 1852. According to this law, 
 every person resident in Boston on January first " shall, on the 
 first day of May following, be taxed in that city, notwithstanding 
 he may have moved therefrom before the first day of May." 
 
 1 City Ordinances (1850), p. 398. * Acts, 1853, ch. 319. 
 
 1 Mayors' Inaugurals, \, p. 362 (1848). 
 
 4 Boston Town Records found in City Document, no. 128 (1906), p. 229.
 
 88 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 The commonwealth levied no state tax from 1846 to 1852. The 
 $25,000 quota of 1845 required less than 3 per cent of the city's 
 receipts from taxation. In 1853 the state was forced to ask for a 
 tax of $300,000, the share of Boston amounting to $98,691. 1 
 Despite the growth in the city's tax receipts in the interim, this 
 requisition amounted to 6 per cent of the total, adding forty-five 
 cents to the tax rate of the city. A like amount was levied in 
 1854 2 ; this was raised in 1855 to $450,000 and in 1857 to $900,000. 
 In 1857 the amount which Boston paid into the state treasury was 
 $337,945 or over 15 per cent of the city's total tax receipts. This 
 contribution accounts for $1.40 of the $9.30 levied in 1857. I R 
 1858 the state tax returned to a lower figure, being $360,000 in 
 that year and $300,000 in 1859. The city's quota of $98,694 in 
 the last year of the period made up 4 per cent of the amount 
 raised by taxation. Her percentage of the total state tax in the 
 fifties was placed at 32.898. 
 
 The poll tax stood at $1.50, the maximum allowed for city and 
 county purposes, except in 1858, when it was $2.10. During 
 this period chapter 143 of 1828 was in force, providing that one- 
 sixth of all the taxes, state and local, should be assessed upon 
 polls, but that the poll tax for city, town and county purposes 
 should not exceed $1.50. When the state tax was levied in 1844, 
 1845 an d again in 1853, Boston and many other towns and cities 
 apparently lost sight of the provision requiring one-sixth of the 
 state tax to be raised upon polls. 3 In a test case the supreme 
 court decided hi June, 1858, that assessments not so levied were 
 invalid. 4 This decision accounts for the addition of sixty cents 
 in 1858 to the poll tax of Boston. Sixty cents levied upon 
 32,621 polls gave $19,572 or practically one-sixth of the quota of 
 $118,429 for the year 1858. With this rise to $2.10 there came a 
 falling off in the number of polls from 33,162 to 32,621. Heads as 
 well as personal property can apparently escape assessment as the 
 rate rises. In 1859 Boston returned to the assessment of $1.50, 
 the number of polls increasing to 33,456. The assessment of 
 
 1 Ads, 1853, ch. 417. 2 Ibid., 1854, ch. 396. 
 
 3 Bullock, Finances of Massachusetts, pp. 55, 56. 
 
 4 Governor's Message, January, 1859, P- 26.
 
 1845-59] THE BUILDING OF THE WATERWORKS 89 
 
 1859 placed less than 2 per cent of the total tax burden upon 
 polls. 1 
 
 In this period the state placed no limitation upon the amount 
 which could be raised by taxation for the customary objects of 
 expenditure. It did, however, require legislative authorization 
 in case the town or city wished to raise money for undertakings 
 which custom had not yet legitimatized. 2 The act of 1851, per- 
 mitting the establishment and maintenance of public libraries, is 
 an example of the extension of the taxing power by legislative 
 provision. 3 
 
 Rents. Receipts from rents decreased in importance during 
 this period, contributing in the years 1854 to 1857 only 2.7 per 
 cent of the city's receipts. The increase in absolute figures was 
 fairly steady; from $49,122 in 1845 th e amount increased to 
 $76,357 in 1850 and $94,060 in 1859. 
 
 The rise from $49,122 in 1845 to $62,927 in 1846 was due both 
 to an increase in individual rents and to an increase in rentable 
 property. The rents of the market, after remaining practically 
 the same for twenty years, began to rise. 4 In disposing of the 
 stalls, the city had followed the policy of renting them at reason- 
 able rates to good tenants, rather than of giving them to the 
 highest bidder, as was customary in some cities. 6 That these 
 rates had come to be below the normal rental value of the stalls 
 was made evident the last of the forties by the premium which a 
 lease commanded. 8 Consequently, the city council adopted the 
 policy of granting renewals only at higher rates. The sudden 
 jump in the figure for 1850 was due in part to the attempt to gain 
 additional receipts by charging fees for wagon stands near the 
 market. But, as the right of the city to charge for temporary 
 stands was doubtful, the practice was given up after $14,000 had 
 been collected in a year and a half. 7 
 
 1 Auditor's Report (1859), pp. 26-32. 
 1 City Ordinances (1850), p. 15 (note). 
 1 Acts, 1851, ch. 305. 
 
 * See Appendix, p. 372. 
 
 1 Memorial History, iii, p. 229 (note). 
 
 City Documents, no. 62 (1851), p. 23. 
 7 Auditor's Report (1850), pp. 95, 96.
 
 90 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 The growing demand for a larger market area led the city coun- 
 cil to restore the lower floor of Faneuil Hall to its original use. 1 
 It was refitted with stalls and opened in 1858; the receipts for the 
 first full year, 1859, were $19,000, or $12,000 more than was 
 received previous to the improvement. The extension of the 
 market was in part the result of an attempt to check the rise in 
 the price of provisions. For almost a decade the dealers in 
 Quincy Market had been charged with raising prices by the 
 practice of " forestalling " or monopolizing. A joint committee 
 in 1848 acknowledged that monopoly existed, and urged the city 
 to enforce the laws against forestalling, and to provide better 
 accommodations for those who brought produce from neighboring 
 farms. 2 In 1854, the council went so far as to refer to a com- 
 mittee the question of selling the market house. In its report, 
 which was against the sale of the property, the committee sum- 
 med up the argument of the petitioners as follows: " That it is a 
 monopoly, and the City ought not to be connected with, and be a 
 party to, a monopoly," 3 Though the city council held to the 
 idea that higher prices were caused by monopoly, it believed itself 
 better able to control the situation by keeping the market than by 
 disposing of it to private parties. 
 
 Interest. The large land sales with which the period began 
 gave rise to a considerable amount of bonds and notes. Con- 
 sequently, the receipts from interest advanced rapidly. The 
 interest payment on the $455,014 in bonds and notes held in 1846 
 was the chief source of the $35,853 received in interest during 
 that year. 4 The check to the period of prosperity about 1848 
 caused a decrease in bonds and notes to $221,789 in 1850 and an 
 accompanying drop in interest to $19,948. Renewed activity in 
 land sales carried the amount of bonds and notes to the record 
 point of $872,674 in 1853. I n the years 1854 to 1857 interest 
 receipts constituted 2 per cent of the total receipts of the city. 
 In 1859 the $73,493 credited to this branch of receipts was made 
 up of $31,789 for interest on bonds and notes, $35,724 on cash in 
 banks, $5,721 on delinquent taxes, and $258 on delinquent rents. 
 
 1 City Documents, no. 23 (1856). 8 Ibid., no. 128 (1854), p. 5. 
 
 2 Ibid., no. 48 (1848). * See Appendix, p. 380.
 
 1845-59] THE BUILDING OF THE WATERWORKS 91 
 
 Licenses. In 1846 the receipts from licenses, which had aver- 
 aged but $1,604 or 0.2 per cent of the total receipts in the period 
 1840 to 1843, increased to $4,202. In the decade of the fifties 
 licenses rose still higher, averaging $7,965 or 0.3 per cent of the 
 city's receipts in the years 1854 to 1857. The tax on theatricals, 
 together with fees for the licensing of dogs and hackney carriages, 
 and the charge for marriage certificates made up the greater part 
 of the receipts in this period. 
 
 A number of other license taxes were enforced at different times 
 during the period. Among these were payments from intelligence 
 offices, 1 pawn brokers 2 and newsboys. 3 In 1856 a committee 
 recommended discriminating against transient theatrical com- 
 panies because they took money out of the city. 4 
 
 Special Assessments. The very extensive construction of 
 sewers toward the end of the forties caused an advance in the 
 receipts from special assessments. In the years 1854 to 1857 
 this branch averaged $23,508 or i per cent of the total receipts 
 of the city. 
 
 While sewer assessments brought hi practically all the receipts, 
 a small amount was obtained from two other sources. In 1845 
 $1,741 was received " for assessments on account of the Grading 
 of certain unaccepted Streets," and $415 for "assessments on 
 account of laying and repairing Sidewalks." 6 The power to levy 
 sidewalk assessments had long been vested in the city, but had 
 apparently not been used before this year. In 1845 th e c *ty 
 secured a special law, giving the mayor and aldermen power to 
 require the grading of streets, which had been thrown open to the 
 public. In case the owners did not perform the work, the alder- 
 men could do it at the expense of the city, assessing the cost upon 
 the abutters. 9 The amount brought in from this source, after a 
 good-sized collection in the first two years, was very small. 
 
 Health. The receipts from the health department increased 
 from $8,453 m ^ e period 1840 to 1843 to $26,314 in the years 
 
 1 City Documents, no. 30 (1848). * City Documents, no. 64 (1856). 
 
 1 Ibid., no. 33 (1856). Auditor's Report (1845), P- 65. 
 
 ' Auditor's Report (1856), p. 134. 
 Special Laws, viii, p. 512 (ch. 236 of 1845).
 
 92 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 1854 to 1857, constituting in both periods i per cent of the city's 
 receipts. In the latter period the receipts of the health depart- 
 ment were less than one-fourth of the expenditures. The advance 
 in the decade of the fifties was caused to a considerable extent by 
 credits given the health department for the use of its horses and 
 wagons in other branches of city activity. 
 
 Institutions. The receipts from the institutions rose gradually 
 from $35,591 in 1845 to $70,227 in 1853, and then declined to 
 $33,215 in I859- 1 From 5 per cent of the city's receipts in the 
 years 1840 to 1843 they fell to 2 per cent in the period 1854 to 
 1857. Down to 1854 the receipts of the department were from 
 one-quarter to one-half of the expenditures. 
 
 A large part of these receipts came from payments made by the 
 state for the support of her paupers. Thus, of the sum of 
 $59,529 received in 1849, $40,906 was paid by the commonwealth. 2 
 This payment was made up of the following credits: $3,000 to the 
 overseers of the poor, $22,000 to the house of industry, and 
 $16,000 to the Boston lunatic hospital. At this time the depart- 
 ment saw its greatest prosperity. In 1854, however, the com- 
 monwealth began the policy of caring for its own paupers. 
 Boston had built a very large plant on Deer Island with the 
 expectation of housing even larger numbers of the state's poor. 
 The removal of these boarders left her structure almost empty. 
 The lunatic hospital continued to receive state charges until 
 November 30, 1858, when they too were removed to new quar- 
 ters. 3 The loss of receipts on account of the removal of the state 
 paupers is measured by the fall from $70,227 in 1853 to $33,215 in 
 1859. In 1859 only one-eighth of the expenditure could be met 
 from the receipts. 
 
 School Fund. The transfer to the school fund in 1854 of the 
 state's holdings in Western Railroad stock increased the principal 
 to $1,500,000. The income from this fund accordingly rose from 
 $49,078 in 1853 to $85,695 in 1854.* The entire income down to 
 the year of the transfer had been apportioned among the towns on 
 
 1 See Appendix, p. 373. * Auditor's Report (1849), PP- 74~76. 
 
 8 Ibid. (1858), p. 143. 
 
 4 Massachusetts Auditor's Report (1856), p. 38.
 
 1845-59] THE BUILDING OF THE WATERWORKS 93 
 
 the basis of the school census, the towns being required to raise a 
 certain amount for the education of each child. 1 By the act of 
 1854 only one-half of the interest was to be apportioned among 
 the towns and cities; the other half was to meet certain specified 
 educational charges. 2 The amount which Boston received was 
 very small, compared with her contribution to school expendi- 
 ture. It rose gradually from $3,055 in 1845 to $6,045 m ^59, 
 constituting in the years 1854 to 1857 two-tenths of i per cent 
 of the annual receipts of the city. At this time Boston obtained 
 about one-fifteenth of the total amount apportioned among the 
 towns. 
 
 Water. The introduction of the water rates contributed 10 
 per cent to the total receipts of the city. The act of March 30, 
 1846, which authorized the construction of the water system, 
 laid down explicit directions as to the conduct of the plant. It 
 was with the expectation that the water department would be on 
 a paying basis two years after the completion of the system that 
 the legislature gave the city the privilege of adding to the prin- 
 cipal the interest payments made during that time. The act 
 gave the city council power to " regulate the price or rents for 
 the use of the water, with a view to the payment, from the net 
 income, rents, and receipts therefor, not only of the semi-annual 
 interest but ultimately of the principal also of the " Boston Water 
 Scrip," so far as the same may be practicable and reasonable." 3 
 The net surplus was to be put in a sinking fund to be managed by 
 the mayor, treasurer, and auditor, and to be applied to the pay- 
 ment of the water scrip. The act also provided the mechanism 
 by which an increase of rates could be brought about in case they 
 were not sufficient to pay the interest charges. The petition of 
 one hundred or more legal voters to the supreme judicial court 
 would obtain the appointment of three commissioners. Their 
 award, if accepted by the court, was to bind the city council for 
 three years. 
 
 The receipts from the water rates began January i, 1849, 
 although the system was not completed until April 30, 1851. 
 The first year there were 8,010 water takers, and the water works 
 
 1 Acts, 1841, ch. 17. * Ibid., 1854, ch. 300. Special Laws, viii, p. 624.
 
 94 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 yielded $153,000. An increase in the rates in 1850 contributed 
 to the growth of the receipts to $199,426 in 1851. l In 1853, when 
 the enterprise was supposed to be on a paying basis, there were 
 17,229 water takers, and the receipts for the year were $213,677. 
 The expenditure for 1853, however, was $344,718, being $131,040 
 in excess of the receipts. The rise in the receipts for 1854 to 
 $263,158 with the increase in water takers to 18,428, expenditure 
 remaining constant, reduced the deficit to $81,317. In his in- 
 augural of 1853, th e rnayor explained that a deficit of $120,000 
 was sufficiently offset by the value of the water used in its public 
 buildings, fire hydrants and fountains. 2 That this was not the 
 general view, however, was shown by the deliberations of the 
 city council as to the best method of increasing the receipts. The 
 water tariff, apparently the result of adjustment between the 
 water board and the joint standing committee, confirmed by 
 ordinance of the city council, prescribed certain annual rates, 
 based in the case of dwelling houses on the valuation of the pro- 
 perty and the number of the families. The great waste in the 
 use of water, noted by the chief engineer in his report to the board 
 as early as January, 1852^ induced the city council to authorize 
 the board to employ meters whenever they deemed it advisable. 4 
 When, in 1859, the board put in a number of meters, especially 
 where large quantities of water were used, the results were very 
 satisfactory. 5 
 
 Some increase in receipts was obtained by an advance of one 
 dollar the first of January, 1855, *& th e rates upon dwelling houses. 
 The receipts for the year rose to $291,859, leaving a deficit of only 
 $37,460. Further improvement was checked by the increase in 
 annual expenditure, the deficit in 1857 being $66,585. In 1858, 
 the deficit was $40,129, inducing the city council to adopt the 
 suggestion of the water board that the charges be raised on water 
 used for other than domestic purposes. 6 
 
 1 City Documents, no. 220 (1894), p. 150. 
 
 2 Mayors' Inaugurals, ii, p. 16 (1853). 
 
 * Auditor's Report (1851), p. 7. 
 
 * City Ordinance (December 23, 1852). 
 8 Mayors' Inaugurals, ii, p. 206 (1860). 
 
 * City Documents, no. 56 (1859), P- 6.
 
 1845-59] THE BUILDING OF THE WATERWORKS 95 
 
 Seven years after the completion of the work Boston was 
 unable to meet from the water rates the ordinary charge of her 
 system. This was due in part to the great cost of the works and 
 in part to the reluctance of the city council to raise the rates. 1 
 Much of the waste in the use of water could have been prevented 
 by the complete adoption of the meter system. The rates should 
 have provided not only for the ordinary charges but also for the 
 gradual repayment of the water debt. 
 
 Sales of Properly. The great prosperity which began in 1843 
 increased very much the sales of city land. In 1845, 662,867 
 feet of land were sold, bringing in the large sum of $401,667. 
 Almost as large sales were made in the succeeding year. Then, 
 the boom declined as quickly as it had risen, the sales for 1847 
 amounting to only $15,081. 
 
 About 1844, ft will be remembered, the city council adopted the 
 wise policy of preparing the lands for sale, systematically, and on 
 a large scale, thereby making the purchaser pay in the enhanced 
 price of the land for improvements which the city had formerly 
 been obliged to make after the sale at its own expense. Mayor 
 Quincy, in his inaugural of 1847, commended the new policy. He 
 saw nothing to prevent the eventual payment of the city debt 
 with the money received from the sale of city property. 2 Josiah 
 Quincy, Jr., was the last of the mayors who placed great faith in 
 the amortisation of the debt by this means. The almost complete 
 cessation of land sales in the very year of his address seems to have 
 put an end to such expectations. 
 
 This inaugural contained suggestions that were destined to 
 shape the land policy of the city. Mayor Quincy advocated the 
 sale of lands " at reasonable prices, to all who desire to build," 
 thus adding to the assessable property of the city. 8 The sale of 
 land for the purpose of building up the city gradually came to 
 take the place of the older motive of sale for the sake of revenue. 
 The very small receipts from the sales of land in 1847 an d 1848 
 caused Mayor Bigelow in his first inaugural to advise a reduction 
 in the price of land, thereby " inducing citizens to settle within 
 
 1 City Documents, no. 25 (1854). * Ibid., p. 340 (1847). 
 
 * Mayors' Inaugurals, i, p. 339 (1847).
 
 96 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 the limits of Boston, and add to the taxable property." x In 
 1852 a committee reported in favor of stimulating the demand for 
 city lands by offering them on more liberal terms to purchasers. 2 
 
 The report states that " while our foreign population is rapidly 
 augmenting, our native population is in a greater ratio diminish- 
 ing. . . . Many streets formerly occupied by some of our 
 wealthiest and most respectable citizens, are now wholly surren- 
 dered to foreigners. The older parts of the city are crowded, 
 rents are exorbitant, and it is with extreme difficulty that a 
 comfortable tenement can be obtained. Many citizens of Bos- 
 ton are erecting houses in the neighboring cities and villages, and 
 increasing the taxable property in these places from the profits of 
 business transacted within our limits." 3 The very high rent 
 which residents of the city were forced to pay was, in the opinion 
 of the committee, a matter of vital concern for Boston. 
 
 That soon after 1840 the city was losing many good citizens, 
 there can be no doubt. Suburban life was being made possible 
 by the development of cheap and convenient means of communi- 
 cation. As early as 1850 omnibuses and special trains ran almost 
 hourly, commuting for passage at from twenty to forty dollars a 
 year. In the forties Roxbury grew in population from 8,310 to 
 18,316, and in the amount of assessable property from $3,000,000 
 to $13,000,000; Cambridge increased in population from 8,127 to 
 14,825; Chelsea, from 2,182 to 6,151; and Dorchester, from 
 4,458 to 7,578. It was estimated at this time that more than 
 three thousand persons, whose places of business were in Boston, 
 resided in surrounding towns. 4 Though more liberal terms on 
 land sales might have checked somewhat this exodus, it does not 
 seem likely that they could have exerted a very great influence. 
 
 The falling off in the receipts from the sales of property from 
 1847 to 1851 was largely due to a local depression. By 1852 the 
 revival of trade and the adoption of somewhat more liberal terms 
 brought larger land sales. In his inaugural of 1853 Mayor 
 Seaver stated his belief that further efficiency could be gained by 
 the appointment of a board of land commissioners, similar in 
 
 1 Mayors' Inaugurals, i, p. 372 (1849). * Ibid., p. 3. 
 
 1 City Documents, no. n (1852). * Ibid.
 
 1845-59] THE BUILDING OF THE WATERWORKS 97 
 
 composition to the water board. 1 Management by a board, 
 which the Mayor believed gave greater permanency, met the ap- 
 proval of the city council and was, accordingly, adopted by 
 ordinance in the same year. 
 
 Though the amount of land sold increased, the sales did not 
 satisfy the council, and in 1854 a committee recommended that 
 the new board of commissioners sell to builders at still lower 
 prices without any cash payment and on long credit. 2 In his 
 inaugural of 1854 Mayor Smith states that " it has been fearlessly 
 asserted by gentlemen whose opinions are entitled to marked 
 respect, that the prices at which the City has held the public 
 lands, have uniformly ranged above their true marketable 
 value." 3 In 1855 the Mayor's condemnation of the old fiscal 
 policy is again seen in the following quotation from his second 
 inaugural: " Gentlemen of sound judgment, long since advanced 
 an opinion that, had the unimproved lands on the Neck been 
 given away twenty years ago, to persons pledged to build, the 
 City would have gained incalculably by the scheme." 4 The 
 recommendation of the city council was not adopted by the com- 
 missioners. As a result, they were replaced in 1855 by the old 
 committee. 5 
 
 The policy of selling land at auction regardless of price was 
 now adopted, and undoubtedly led to a rapid increase in the 
 sales. 8 In 1855, $153,502 was obtained. The requirement that 
 purchasers should build within a short time was responsible for 
 the erection of three hundred and fifty buildings within the year. 7 
 In 1858, $215,530, and in 1859, $125,326 was contributed by the 
 sale of public lands. In the period 1854 to 1857 sales of public 
 property amounted to 6.5 per cent of the total receipts of the city. 
 
 The experience of Boston points to the wisdom of selling public 
 lands with a view to encouraging settlement rather than as a 
 
 Mayors' Inaugurals, ii, p. 20 (1853). 
 City Documents, no. 29 (1854). 
 Mayors' Inaugurals, ii, p. 56 (1854). 
 Ibid., p. 73 (1855). 
 Auditor's Report (1854), p. 6. 
 Ibid. (1856), p. s- 
 1 Mayors' Inaugurals, ii, p. 105 (1856).
 
 98 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 fiscal expedient. By 1847 the latter view had lost much of its 
 old importance, and by 1856 the council was thoroughly con- 
 verted to the policy of sale for settlement. It is probable that the 
 earlier adoption of better terms to builders would have somewhat 
 checked the movement into the suburbs, and given Boston more 
 assessable property. 
 
 A lien Passenger Tax. Increasing immigration brought the 
 receipts from the alien passenger tax to $11,526 in 1845 an d 
 $55,002 in 1847. I n I ^4^ the amount of the tax declined to 
 $10,370. 
 
 After 1840 the city, much against its will, was obliged to pay 
 these receipts into the state treasury. In 1845 Alderman Parker 
 could see " no good reason why the tax on alien passengers should 
 be paid into the State Treasury." l The auditor's report for 
 1847, pages 3,4, speaks of withholding the $55,000 received in that 
 year as part payment for the erection of a suitable hospital for 
 " foreign diseased paupers " on Deer Island. This sum was given 
 up the following year when called for by the state treasurer. In 
 1849 the constitutionality of the alien passenger law was denied 
 by the Supreme Court. 2 As a result, the law was revised in 1850, 
 the state taking over the task of collecting the head tax. 3 
 
 County of Suffolk. The receipts of the county rose very rapidly 
 from $24,663 in 1844 to $49,334 in 1852, $92,858 in 1854 and 
 $125,947 in 1855. The remarkable advance after 1852 was 
 principally due to the large number of prosecutions under the 
 prohibitory liquor law of that year. 
 
 In 1855 the contribution of the state to Suffolk County toward 
 the cost of criminal prosecutions amounted to $78,187, being over 
 one-third of the total payment made by the commonwealth for 
 this purpose. In his report for 1856 the state auditor complains 
 of the heavy burden entailed by this system, which did not allow 
 an audit either by the state authorities or by the county treas- 
 urer. He states that " the District Attorneys have the key to 
 the State Treasury almost under their control, which may be used 
 
 1 Mayors' Inaugurals, i, p. 311 (1845). 
 
 2 Memorial History, iii, p. 246. 
 
 3 Acts, 1850, ch. 105.
 
 1845-59] THE BUILDING OF THE WATERWORKS 99 
 
 judiciously or not." 1 The county receipts in the years 1854 to 
 1857 amounted to 4 per cent of the entire receipts of Boston. 
 Their fluctuating character made them a matter of no little 
 concern to those who prepared the city budget. 
 
 In 1855 a superior court for Suffolk County was established in 
 place of the old court of common pleas. 2 The state auditor at 
 first interpreted the act of 1855 as depriving Boston of her cus- 
 tomary claim to the repayment of two-thirds the cost of criminal 
 prosecutions. He accordingly refused to allow the city $42,ooo. 3 
 The city retaliated by keeping back an equal amount of the state 
 tax for 1856. This explains, in part, the fall in county receipts 
 from $125,947 in 1855 to $47,045 in 1856, and their rise the fol- 
 lowing year to $192,508, when the auditor reversed his earlier 
 decision. Further uncertainty was caused in 1859 by an act, 
 merging the municipal and superior courts, which provided that 
 after July i, 1859, all fines and costs should be paid into the state 
 treasury. 4 In 1860 chapter 191 cut off the right to the repay- 
 ment of balances, but allowed the county to retain the money 
 received from costs and fines. 6 
 
 The proportion of the county's expenditure met by its own 
 receipts varied greatly. The great advance in receipts in the 
 years 1854 to 1857 made possible the payment of as much as 60 
 per cent of county expenditure from county receipts. 
 
 DEBT 
 
 The increase in valuation from $118,450,000 in 1844 to $135,- 
 948,000 in 1845 brought in very large receipts, although the tax 
 rate was reduced from $6.00 to $5.70. This, together with receipts 
 from sales of city property, amounting to $192,138, permitted a 
 continuance of the policy of debt reduction, begun in the last 
 years of the first period. The net debt of the city was accordingly 
 diminished by $348,000 in 1845. 
 
 Massachusetts Auditor's Report (1856), p. 65. 
 Mayors' Inaugurals, ii, p. 116 (1856). 
 Massachusetts Auditor's Report (1856), p. 65. 
 Acts, 1859, ch. 196. 
 City Documents, no. 98 (1860), p. 9.
 
 100 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 On April 30, 1846, the debt amounted to only $436,000, the 
 lowest point since 1826. The interest payment in 1845 was 
 $59,118, an addition of less than 6 per cent to the other expendi- 
 tures of the city. The feeling prevailed that the enormous land 
 sales made the practical extinction of the debt a matter of only a 
 few years. This knowledge of the favorable condition of the 
 city's finances probably gave an impetus to the movement of 
 expansion just then beginning. In his inaugural of 1846, Josiah 
 Quincy, Jr., who was very eager to secure the introduction of 
 water, pointed out that the city debt could be met by the balance 
 hi the " sinking fund " together with the proceeds of the sale of 
 bonds and notes and of the city wharf. 1 The wharf, which he 
 estimated at $600,000, eventually sold in 1853 for $400,000. 
 Against the commissioners' estimate of $2,651,643 as the cost of 
 the water system, he placed the city lands valued at $3,175,000. 
 That the finances of the city presented a favorable showing, there 
 can be no doubt, but Mayor Quincy, like many others, placed too 
 much confidence in sales of city property. 2 
 
 The water debt and the city debt proper were kept in separate 
 accounts, a practice of little avail after 1852 because of frequent 
 transfers. The introduction of city water at a cost of $5,397,490 
 helped to carry the debt of Boston from $436,000 in 1846 to 
 $6,986,000 in 1853. But this enormous undertaking was not the 
 only cause of increased expenditure. Large advances were made 
 in almost all branches of city activity, especially in the years 
 1846 to 1848. Much of this increase was met by loans. Con- 
 sequently, the city debt proper was increased by over $1,100,000 
 in the same period. 3 
 
 The story of the water loan, negotiated at a period when the 
 value of American securities had been impaired by repudiation, is 
 noteworthy. The act, authorizing the construction of the water 
 works, limited the power of the city to borrow for this object to 
 
 1 Mayors' Inaugurals, i, p. 327 (1846). 
 
 1 Ibid., p. 328 (1846). 
 
 1 In the process of funding the water loan in 1852 loans, $500,000 or $600,000 
 in excess of the cost of the water works, were negotiated. This balance swelled 
 the city " sinking fund," thus making the city debt proper apparently smaller by 
 that amount. See Table on p. 380 of the Appendix.
 
 1845-59] THE BUILDING OF THE WATERWORKS IOI 
 
 three million dollars. This limit was extended, however, as the 
 cost came to exceed the original estimate. The committee of 
 finance believed that the excellent security of the investment 
 would permit placing the loan abroad at a rate of interest lower 
 than could be obtained in this country. They, accordingly, com- 
 missioned William Rollins, Esq., who had business connections 
 with European banking houses, to conclude a loan at 4 per cent. 1 
 Mr. Rollins spent the summer of 1846 in Europe, and negotiated 
 with the leading banking firms of Amsterdam, Paris and London. 
 He was unable, however, to secure terms more favorable than 
 could be obtained here. The bankers told him there was no 
 market for American stocks. 
 
 The stringency in the American money market, due to appre- 
 hension of the result of the independent treasury system and of 
 the changes in the tariff, deferred the attempt to procure a loan 
 at home until the spring of 1847. Meanwhile the committee of 
 finance obtained through temporary loans the funds needed for 
 immediate construction. On the 3oth of April the committee 
 began advertising for sealed proposals for a loan of one million 
 dollars at 5 per cent, subscriptions to close on July 8th. Notices 
 were widely circulated both in the United States and in Europe. 
 In order to reach the small investor, consideration was to be given 
 to bids of $500 or upwards. 2 The loan was successful. A total of 
 $995,003 was taken at prices but little below par. 3 After 1857 
 the principal was to be repaid in five equal annual instalments. 
 The committee made the time of repayment coincide with the 
 period in which they expected the Neck lands would be sold. 
 This permanent loan and $1,134,056 borrowed temporarily con- 
 stituted the total water debt at the end of 1847. 
 
 From 1848 onward, the city was able to obtain long-time water 
 loans at better rates of interest. As fast as its temporary obliga- 
 tions fell due, it funded them in water scrip. In 1852 it secured 
 in London the residue needed for the water works, a 400,000 
 loan at 4$ per cent, payable in 20 years. The remarkable credit, 
 
 1 Mayors' Inaugurals, i, p. 338 (1847). 
 
 Ibid., i, p. 360 (1848). 
 
 1 City Documents, no. 30 (1847), P- 5-
 
 102 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 which Boston enjoyed at this time, permitted the placing of this 
 loan at io per cent premium. 1 The average rate of interest paid 
 on the total water loan in 1853, just after the funding of the 
 greater part of the temporary debt, was 5.042, as against 5.421 
 per cent paid in the previous year. The commencement in 1857 
 of payment on the first loan brought the interest rate down to 
 4.75 per cent in 1860. At this time the total water debt stood at 
 $3,846,000, only $7,500 of this being a temporary loan. Its 
 highest point was $5,972,976, reached in 1853 during the process 
 of funding. This reduction could not be made, of course, out of 
 the water rates. Moreover, the money did not come to any great 
 extent from taxes. It was obtained from new loans, incorporated 
 in the city debt proper. In his report for 1858 the auditor re- 
 marked that these apparent reductions were " merely transfers 
 from the Water Debt to the City Debt." 2 This policy was 
 likely to make future administrations forget the object for which 
 the loans had originally been contracted. 
 
 During the rapid increase in expenditures which followed 1845 
 resort was had to loans as freely as in the thirties. Mayor 
 Quincy added about $700,000 to the city debt proper, and Mayor 
 Bigelow, despite his great opposition to the liberal policy then in 
 vogue, was obliged to see the debt increase about $250,000. The 
 advance under Mayor Bigelow was amply justified, since during 
 his term much was spent in such permanent improvements as the 
 new jail and the almshouse on Deer Island. But for these extra- 
 ordinary undertakings, the Mayor's policy of retrenchment 
 would have resulted in a reduction of the city debt proper. His 
 condemnation of expenditure is well expressed in his address of 
 1850. " I have reason to believe," Mayor Bigelow said, " that 
 there is no other City in the world, (certainly not in our country) 
 the affairs of which, in proportion to its size, are administered 
 at so great an expense as our own." 3 
 
 Mayor Seaver, who succeeded Mr. Bigelow in 1852, was also in 
 favor of retrenchment. 4 He made the mistake the first year, 
 however, of allowing the tax rate to be lowered from $7.00 to 
 
 1 Mayors' Inaugurals, ii,p.i6 (1853). * Mayors' Inaugurals, i, p. 393. 
 
 2 Auditor's Report (1858), p. 6. * Ibid., ii, p. 12 (1852).
 
 1845-59] THE BUILDING OF THE WATERWORKS 103 
 
 $6.40. As a result, his retrenchment in expenditure was ac- 
 companied by a considerable increase in the consolidated debt. 
 This led in 1853 to a tax rate of $7.60. The increased receipts 
 from taxation and also from the sale of city property enabled 
 Mayor Seaver to reduce the debt by $599,000. This new policy 
 of meeting expenditures from taxation carried the tax rate to 
 $9.20 in 1854, the first year of Mayor Smith's administration, 
 making possible a reduction of $279,000 in the consolidated debt. 
 In this year the task of repaying the water scrip as it fell due was 
 entrusted to the committee on the reduction of the city debt. 1 
 The second year of Mayor Smith's administration saw the pay- 
 ment of $90,000 more on the debt. The reduction from $6,986,- 
 ooo in 1853 to $6,018,000 in 1856, a diminution of $868,000 in 
 three years, appears very commendable when we consider that 
 these were years of rapidly increasing expenditure. This was 
 the first time that debt reduction accompanied increasing ex- 
 penditures. A large part of this payment was made, however, 
 from the sales of city property. 
 
 In his inaugural of 1857, Mayor Rice recommended the pas- 
 sage of an ordinance which would extend to the consolidated debt 
 the provision requiring that an amount equal to 3 per cent of the 
 debt be appropriated annually from taxes. 2 Although such an 
 ordinance was not passed, the city council did increase the appro- 
 priation for that year to $80,000, an advance of $20,000. This 
 was raised in 1858 to $105,000, and in 1859 to $220,000, this 
 payment being equivalent to 2 per cent of the consolidated gross 
 debt. Mayor Rice attributed the steady increase in the debt to 
 " the necessity of annually undertaking enterprises which are not 
 anticipated at the time when the annual appropriation bill is 
 passed, . . . and also of providing for those permanent works 
 which appear to be proper subjects for loans rather than for 
 immediate taxation." 3 He suggested that provision be made 
 " for the payment of all extraordinary works by instalments to 
 be raised at intervals by taxation within specified periods from 
 the time they are undertaken." 4 
 
 1 Auditor's Report (1854), p. 165. Ibid., p. 125. 
 
 1 Mayors' Inaugurals, \\, p. 126 (1857). * Ibid., p. 126 (1857).
 
 104 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 From $6,018,000 in 1856 the debt rose to $7,524,000 in 1860. 
 All of these years saw an increase with the exception of the last 
 when the record tax rate of $9.70 allowed a reduction of $100,000. 
 And yet during the last four years of the period the city was fast 
 disposing of its property, the receipts from this source amounting 
 to practically $1,000,000 or $250,000 a year. 
 
 Contemporary opinions differ as to the burden of this debt of 
 $7,524,000 at the end of the period. In 1858 Mayor Rice pre- 
 sented a very optimistic statement of the city's financial condi- 
 tion, claiming that there was not even cause for " the apprehen- 
 sions of the most timid." * Just one year later we find Mayor 
 Lincoln declaring that " there is a just apprehension in the minds 
 of the citizens as to the public debt, which is accumulating from 
 year to year." " Our current expenses each year," he said, 
 " should be met by those who are enjoying the good they secure." 2 
 That the city's credit was excellent at the end of the period, 
 there can be no doubt; but, that the debt should have been much 
 smaller, is also true. 
 
 Our study of the debt of Boston to 1860 has brought out the 
 fact that very little reliance should be placed on sales of property 
 as a means of reducing the debt. These are likely to be least 
 when city activity ceases, the very period in which debt reduction 
 should take place; in times of prosperity their volume encour- 
 ages expenditure. Furthermore, the need of careful distinction 
 between ordinary and extraordinary expenditure is apparent. 
 The maintenance of the identity of each debt, instead of the 
 custom of incorporating it when due in a redemption loan, would 
 at least have given the citizens a better statement of the financial 
 condition of the municipality. This and the provision, as far as 
 practicable, in every loan for annual repayment from taxes might 
 have checked somewhat the resort to the use of the city's credit 
 and made less uncertain debt reduction. Of course, the success 
 of this device, as well as that of any that could be devised, de- 
 pends upon the cooperation of the city government. Its merit is 
 that it presents clearly the actual condition of the city's finances. 
 
 1 Mayors' Inaugurals, ii, p. 157 (1858). z Ibid., p. 165 (1859).
 
 1845-59] THE BUILDING OF THE WATERWORKS 105 
 
 FINANCIAL POLICY 
 
 The first period closed with the finances of the city on an excel- 
 lent basis. The policy, followed by Mayors Chapman and 
 Brimmer, of reducing expenditures and at the same time main- 
 taining the tax rate had given excellent results. Four years of 
 economy had resulted in the reduction of the city debt by one- 
 half. 
 
 The second period opened with Thomas Aspinwall Davis as 
 mayor. He was the candidate of the " Native American " party 
 which for two decades found support from many who feared the 
 destruction of American institutions by immigration. Mayor 
 Davis died in office toward the end of his year. 1 Although 
 expenditures were fast increasing in response to prosperity it was 
 found possible to reduce the debt by $348,000 in 1845, bringing 
 it to only $436,000. This amortisation was accomplished from 
 the proceeds of the public land sales which amounted to $400,000 
 in that year. Inasmuch as the city council had reduced the tax 
 rate from $6.00 in 1844 to $5.70 in 1845, we cannot give to the 
 policy of the new administration the commendation won by the 
 government under Mayors Chapman and Brimmer. The chief 
 causes of the increase in expenditures for 1845 were reorganiza- 
 tions in the police and fire departments and much greater activity 
 in street laying-out and widening. 
 
 The upward movement with which the period began reached its 
 high point under Mayor Josiah Quincy, Jr., a son of the second 
 mayor. He served three years, years of tremendous growth in 
 municipal activity, in which expenditures, exclusive of the large 
 amount spent in the introduction of city water, almost doubled. 
 Apparently, Mayor Quincy inherited much of his father's energy 
 and ability, and knew, as did his father, how to take advantage of 
 prosperous times in carrying out municipal improvements. Like 
 him, he possessed an optimistic nature, and was able to persuade 
 his fellow citizens that in the accomplishment of these tasks the 
 resources of the city amply justified a very large increase in the 
 debt. 
 
 1 Memorial History, iii, pp. 250, 251.
 
 106 THE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 The great event of Mayor Quincy's administration was the 
 construction of the water system. This work, not entirely com- 
 pleted until 1851, cost over $5,000,000, almost twice as much as 
 was originally expected. Although the system was much larger 
 than the estimates called for, this increase in the scale of the 
 undertaking was necessary because the needs of the city had not 
 been accurately calculated. Large sums were also spent during 
 the Mayor's three years on the streets, in the preparation of 
 public lands for sale, in the erection of many new schoolhouses 
 and in 1848 in meeting the initial cost of the new jail. 
 
 The result of these three years of activity is seen hi the rise of 
 expenditures from $974,102 in 1845 to $3,378,944 in 1848 or, 
 exclusive of the expenditure for city water in that year, to $1,624,- 
 069. Meanwhile the debt had risen from $436,000^0 $4,946,000, 
 an increase of $4,510,000. Of this increase, $723,000 was caused 
 by loans incurred for other objects than water. The receipts of 
 the city during this same period advanced from $1,126,433 to 
 $1,412,537, this growth being accounted for by the increase in tax 
 receipts. As in former times of rapidly growing expenditures, the 
 city council was very slow in raising the tax rate. This was fixed 
 at $6.00 in 1846 and 1847 and $6.50 in 1848. Obviously, the 
 placing of the rate at so low a figure, when loans were necessary to 
 cover the deficits, meant a reversal of the policy so lately pursued 
 of meeting expenditures from taxes. Though a small amount of 
 increase in the debt would have been warranted by the extra- 
 ordinary character of some of the expenditures, the $723,000 
 contracted for city objects exclusive of water seems too great an 
 addition. The payment of practically all expenditures out of 
 taxes might have caused a saving of public money, for extrava- 
 gance in the construction of public buildings probably began at 
 this time. 
 
 The next few years, of comparative depression, had a mayor 
 well suited to the task of retrenchment, John Prescott Bigelow. 
 He served three years, his administration seeing the completion 
 of the water works, the construction of the new jail on lines more 
 modest than those at first planned, and the erection of the alms- 
 house on Deer Island. These undertakings did not permit
 
 1845-59] THE BUILDING OF THE WATERWORKS 107 
 
 retrenchment to the extent Mayor Bigelow desired. Moreover, 
 the community was demanding a higher grade of service. Al- 
 though the repeated demands of the Mayor for a higher tax rate 
 were partially successful, he was obliged to see an increase in the 
 city debt proper of $253,000. At the end of his administration 
 the consolidated debt of the city was $6,621,000. The tax rate 
 was $6.50 hi 1849, $6.80 in 1850 and $7.00 in 1851. 
 
 The work of retrenchment begun by Mayor Bigelow was con- 
 tinued by his successor Benjamin Seaver who held office in 1852 
 and 1853. He succeeded in keeping the expenditures of the city 
 at practically the same level. The tax rate, after being lowered 
 the first year of the administration to $6.40, was raised in the 
 second to $7.60, the increase manifesting the purpose of the city 
 council to meet all expenditures from taxes. The greater receipts 
 from taxation in 1853 together with large returns from the sale of 
 city property made possible during his administration a debt 
 reduction of $234,000. 
 
 The commercial prosperity which began about 1853 soon 
 affected municipal activities. Expenditures rose from $2,241,- 
 135 in 1853 to $2,452,220 in 1854 and $3,739.554 in I857. 1 In the 
 years 1854 and 1855 Jerome Van Crowninshield Smith was mayor. 
 The chief events of his administration were the reorganization of 
 the police department and the enactment of the new city charter. 
 The first year he was in office the city council held to the excellent 
 policy established by the government of 1853, raising the tax rate 
 to $9.20. As a result, the city was able to meet the increase in 
 expenditures without recourse to loans and also to pay off $279,- 
 ooo on the debt. Unfortunately, the city council was unable to 
 maintain such a vigorous policy long. The growing number of 
 complaints against high taxes forced the city government to lower 
 the rate for 1855 to $7.70. Even at this figure the large land sales 
 allowed a payment of $90,000 toward the debt. This policy of 
 the governments of 1853 and 1854 is to be greatly commended, 
 especially that of the latter, which in the face of increasing 
 expenditures dared to attempt the reduction of the city debt. 
 
 1 The resumption of the state tax levy in 1853 was in part responsible for this 
 increase.
 
 108 TEE FINANCIAL HISTORY OF BOSTON [1845-59 
 
 Alexander Hamilton Rice was mayor in 1856 and 1857. An 
 increase of expenditure was taking place in practically all lines of 
 municipal activity, particularly in the laying out of streets and the 
 improvement of public lands. Meanwhile receipts lagged con- 
 siderably behind expenditures in spite of a tax rate of $8.00 in 
 1856 and $9.30 in 1857. Consequently, the city debt rose to 
 $186,000 in the former year and $789,000 in the latter. The 
 large receipts from the sale of city property served only to check 
 somewhat the increase in the debt. 
 
 The last two years of the period were years of rest. During 
 these years the city was admirably served by Frederick Walker 
 Lincoln who was to hold office again during the troublous years of 
 the War. The panic of 1857 is recorded in the decrease in the 
 amount of taxable property from $258,111,000 to $254,714,000. 
 Consequently, with a tax rate reduced to $8.60 the government 
 was unable to meet the requirements of a higher plane of muni- 
 cipal economy without resort to loans. The debt increased 
 $630,000 in 1858, carrying it to $7,623,000, the highest point of 
 the period. The next year, however, a tax rate of $9.70, the 
 record figure before the War, enabled a reduction of $99,000. 
 
 The second period saw a change much greater than that ac- 
 complished from 1822 to 1844. In the first period expenditures 
 rose from about $200,000 to $750,000; by 1859, however, they 
 had increased to $3,500,000. The police and fire departments 
 had become better adapted to the needs of a large city; the extra- 
 ordinary expenditures of the first period, such as the erection of 
 schoolhouses, had become normal. The standard of service had 
 increased considerably, and new conveniences, particularly that 
 of city water, had been introduced. The money for all these 
 improvements came, as we have seen, from the proceeds of a much 
 higher tax rate and also from loans. The tax rate had increased 
 from $5.70 in 1845 to $9-7 m *&59> an d the debt of $7,524,000 
 had practically all been contracted during the second period. 
 Even after allowing for the extraordinary expenditure for city 
 water, we must conclude that the debt in 1859 was too large. 
 Throughout the greater part of the period, especially in the years 
 1845 to 1852 a higher tax rate should have been employed.
 
 1845-59] THE BUILDING OF THE WATERWORKS 109 
 
 The second period left Boston with many tasks before her. The 
 accomplishment of these was to take her still farther away from 
 the conservatism of the town government, to increase greatly 
 the variety of her expenditures, to raise still higher the rate of 
 taxation, and to fasten more firmly upon the city a permanent 
 debt.
 
 CHAPTER IV 
 
 THE PRESERVATION OF THE UNION: THE GREAT 
 
 LAND AND STREET IMPROVEMENTS: THE 
 
 ANNEXATIONS, 1860-1873 
 
 GOVERNMENT 
 
 THE form of government established by the charter of 1854 con- 
 tinued with but few changes throughout this period. It will be 
 remembered that the act of 1854 increased the executive powers 
 of the aldermen and confirmed the practice of administration 
 through joint committees. By placing the mayor outside the 
 upper branch of the city council, it diminished his power as an 
 executive officer. The qualified power of veto, which extended 
 to all acts of the city council in concurrent vote, and to the 
 orders of either branch when an expenditure of money was in- 
 volved, 1 did not make up for the authority which the mayor for- 
 merly exercised as a member of the board of mayor and aldermen. 
 In 1864 the city council secured permission to elect the overseers 
 of the poor. 2 
 
 With the growth of the city it became more and more apparent 
 that the board of aldermen and the committees were not qualified 
 to deal adequately with executive business. The defects of the 
 system were the lack of responsibility and the difficulty of getting 
 efficient service from an unpaid board. Moreover, the composi- 
 tion of the board was changed annually. In 1864 the city council 
 asked the legislature to lengthen the terms of the mayor, alder- 
 men and members of the common council. 3 Four years later a 
 committee favored extending the terms of these officers to two 
 years. 4 
 
 Toward the end of the period a movement was gathering force, 
 which aimed to take away the executive power of the aldermen. 
 
 1 Ads, 1854, ch. 448, sec. 47. 
 
 * City Documents, no. 120 (1884), p. viii. 
 
 3 Mayors' Inaugurals, ii, p. 353 (1865). 
 
 4 City Documents, no. 14 (1868).
 
 1 860-73] IMPROVEMENTS AND ANNEXATIONS 1 1 1 
 
 The growth of this movement was accelerated by the very appar- 
 ent inability of the upper branch to meet certain emergencies. 
 The majority of these reformers were unwilling, however, to trans- 
 fer executive power to the mayor, fearing to place so much 
 authority in the hands of one man. Their plan was a sort of 
 compromise, contemplating the establishment of paid commis- 
 sioners. 1 The first result of this agitation was the vesting of the 
 power to lay out, widen, alter and discontinue streets and to abate 
 taxes in a board of street commissioners. This body was to con- 
 sist of three men, one to be elected annually by the voters. 2 
 
 The power of the aldermen was still further reduced by the 
 reorganization of the health and fire departments. By ordin- 
 ances of December 2, 1872 and January 10, 1873 the control of the 
 health of the city was transferred to a board of health, consisting 
 of three persons, not members of the city council, to be nominated 
 by the mayor and approved by the council. They were to hold 
 office for three years. 3 In the same year a board of fire commis- 
 sioners was created by ordinance, their method of appointment 
 and term of service being the same as that of the board of 
 health. 4 
 
 In his inaugural of 1874 Mayor Cobb demanded a revision that 
 should leave the city council only its legislative business. 5 The 
 inaugurals of 1865 6 and 1873 7 na ^ contained similar requests. 
 Mayor Cobb's recommendation led to the appointment of a 
 commission on charter revision. 8 The first part of the period saw 
 government by committee at its height; the last saw it begin to 
 decline. After enjoying for fifty years the exercise of practically 
 all executive power, the aldermen were slowly but surely being 
 forced to give up their cherished privileges. 
 
 EXPENDITURES 
 
 The period 1860 to 1873 saw a most remarkable rise in expendi- 
 tures. In these fourteen years the expenditures of Boston in- 
 
 1 Ernst, Constitutional History, p. 117. ' Mayor's Inaugural (1874), p. 7. 
 
 * Acts, 1870, ch. 337. e Mayors' Inaugurals, ii, p. 353 (1865). 
 
 1 Auditor's Report (1872), p. 20. 1 Mayor's Inaugural, (1873), P- 3- 
 
 4 Ibid. (1873), P- M- * Memorial History, iii, p. 282.
 
 112 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 creased from $3,500,546 to $17,812,874. The per capita figure 
 advanced from about $20 to $65.* 
 
 The retrenchment with which the last period closed continued 
 through 1 86 1, the expenditures being $3,343,776 in that year. In 
 1862, however, the great demands of the War carried them to 
 $4,625,135. But city expenditures, exclusive of War payments, 
 remained at about $3,300,000 through 1863. Then, largely in 
 response to higher prices, they rose to $4,700,000 in 1865. 
 
 Peace left the city free to take up new tasks. A period of great 
 activity at once began, carrying expenditures from $4,797,320 in 
 1865 to $11,962,251 in 1869. Then, after a rest in 1870 and 1871 
 they rose to $14,188,440 in 1872 and $17,812,874 in 1873. The 
 growth of expenditures after 1865 was somewhat accelerated by 
 the annexation of Roxbury in 1868, which added possibly $700,- 
 ooo, and of Dorchester in 1870, which increased expenditures 
 $20o,ooo. 2 The annexation of Brighton, Charlestown, and West 
 Roxbury took place at the very end of the period, affecting but 
 little the expenditures of 1873. But the greater part of this 
 increase was the result of extraordinary municipal activity. The 
 shattering of conservative ideas under the influence of a stirring 
 conflict led alike to great public and private undertakings. 
 
 General Government. The expenditure for general govern- 
 ment did not keep pace with the growth in total expenditures. It 
 rose from $121,975 in 1860 to $357,373 in 1873. In the period 
 1868 to 1871 this branch constituted but 2.8 per cent of all city 
 expenditures, as against 3.5 per cent in the years 1854 to 
 1857. Meanwhile the per capita figure had risen from $0.59 to 
 $1.17. 
 
 I have divided the total expenditure for general government 
 into salaries and other expenditures. 3 Salaries increased suddenly 
 from $92,127 in 1863 to $106,965 in 1864 and $114,350 in 1865. 
 This rise was due to the necessity of keeping pace with the higher 
 level of prices. The increased cost of labor and supplies affected 
 
 1 I have estimated the population in 1873 a * 2 75,, leaving out the annexa- 
 tions of 1873, which came too kte in the year to have much effect upon expendi- 
 tures. 
 
 2 Memorial History, iii, p. 600. 
 
 3 See Appendix, p. 352.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 113 
 
 all branches of city activity. 1 The fall to $91,396 in 1866 was the 
 result of transferring to other departments the compensation of 
 certain officers formerly charged under the head of salaries. From 
 this figure the expenditure steadily rose to $167,440 in 1873. 
 The marked increase in 1870 was largely due to the necessity of 
 employing a greater force in the assessors' department. 
 
 The following table gives the pay of the city's principal officers 
 for every year in which a change took place. 
 
 1860 1864 1865 1866 
 
 Mayor $4,000 $5,000 $5,ooo $5,000 
 
 Treasurer 3,250 3,750 3,750 4,250 
 
 City Clerk 2,500 3,000 3,500 3,500 
 
 City Solicitor 4,000 4,000 4,000 5,ooo 
 
 Auditor 2,500 3,ooo 3,000 3,500 
 
 Assessor 1,600 1,700 1,700 2,000 
 
 Total $17,850 $20,450 $20,950 $23,250 
 
 1867 1869 1871 1873 
 
 Mayor $5,ooo $5,000 $5,000 $5,000 
 
 Treasurer 4,500 5,ooo 5,ooo 5,ooo 
 
 City Clerk 4,ooo 4,500 5,000 5,000 
 
 City Solicitor 5,ooo 5,ooo 5,ooo 5,ooo 
 
 Auditor 4,ooo 4,500 5,ooo 6,000 
 
 Assessor 2,500 2,500 3,000 3,000 
 
 Total $25,000 $26,500 $28,000 $29,000 
 
 The rise in the total salaries of these officers from $17,850 in 1860 
 to $29,000 in 1873 represented an increase of 62 per cent in this 
 period. 
 
 But one extraordinary expenditure occurred under general 
 government, the erection of the long-needed city hall. The 
 refitting of the old court house in 1840 had only suspended the 
 agitation for a new building. Beginning with 1850 the over- 
 crowded condition of the structure demanded the attention of 
 successive city governments. 2 In 1860 a committee reported a 
 plan which contemplated the enlargement of the old building at 
 a cost of $100,000. In his inaugural of 1861 Mayor Wightman, 
 however, urged the erection of an entirely new building. He 
 
 1 Mayors' Inaugurals, ii, p. 326 (1865). 
 1 City Documents, no. 44 (1862), p. ii.
 
 114 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 believed it could be obtained with but little more expenditure. 1 
 A similar recommendation in 1862 induced the city council to 
 accept the report of a committee, favoring an appropriation of 
 $160,000 for a new building. 2 The corner stone was laid Decem- 
 ber 22, 1862. On this occasion the Mayor stated that the present 
 was a most appropriate time for beginning the work, since the 
 finances of the city were good and money, abundant and cheap. 3 
 
 The modest estimate of $160,000 was soon left far behind in the 
 rising prices of the next few years. A few days after the opti- 
 mistic speech of Mayor Wightman, his successor, Frederick 
 Walker Lincoln, pointed out that contracts already made called 
 for an expenditure of $144,000. Other requisites, he said, " have 
 not been contracted for, and have been estimated by competent 
 judges at $123,800." 4 A year later he was able to calculate its 
 probable cost at between three and four hundred thousand dol- 
 lars. 6 When the construction account was finally closed in 1865, 
 the entire expenditure amounted to $505, 1 9 1. 6 A part of this 
 increase over the estimates was, of course, due to the higher cost 
 of labor and materials. The larger part was, however, the result 
 of changes in the original plans. 7 
 
 At this time there sprang up the practice of junketing, which, 
 though not a source of great expenditure, was an index of a change 
 in the attitude of the city council. The greater demands upon 
 all city officers at this period obliged them to give a much larger 
 amount of their time to municipal affairs. Consequently, it was 
 very easy for an unpaid body to allow itself to " square the ac- 
 count, by eating, drinking, and riding at the city's expense." 8 
 This practice was a source of great irritation to the tax-payers, as 
 their frequent comments make plain. 9 
 
 1 Mayors' Inaugurals, ii, p. 233 (1861). 
 
 2 City Documents, no. 44 (1862), p. 31; Memorial History, iii, p. 267. 
 
 3 Mayors' Inaugurals, ii, pp. 263-272 (City Hall Address). 
 Ibid., p. 282 (1863). 
 
 6 Ibid., p. 302 (1864). 
 
 6 Auditor's Report (1865), p. 12. 
 
 7 City Documents, no. z\ (1866), p. 69. 
 
 8 Bugbee, " Memoir of Samuel Foster McCleary," in Massachusetts Historical 
 Society Proceedings, October, 1901, p. 7. 
 
 9 Memorial History, iii, p. 268.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 115 
 
 Police. Expenditure for police increased considerably during 
 this period, rising from $230,837 in 1860 to $736,396 in 1873. 
 In the years 1868 to 1871 it demanded 5.6 per cent of the total 
 expenditures compared with 7 per cent in the period 1854 to 
 1857. The per capita figure increased from $1.24 to $2.32. The 
 causes of this growth were the rise in individual salaries, due 
 to the higher cost of living and the increase in the number of 
 the force due to the exigencies of the War period and to the 
 annexations. 
 
 Early in the period an attempt was made to transfer the ap- 
 pointment of the police to the state authorities. The feeling 
 that better service would thus be secured was considerably in- 
 creased by an incident which happened on January 24, 1861. 
 On that day a disturbance arose at the annual meeting of the 
 Anti-Slavery Society hi Tremont Temple. Without seriously 
 attempting to maintain order, Mayor Wightman forbade the 
 continuance of the meeting which had been adjourned until 
 evening. Many felt that the Mayor should have allowed the 
 meeting to take place, relying on the police to keep order. The 
 movement for a change in control went as far as the appointment 
 of a committee by the General Court, which took testimony on 
 conditions in Boston. The desire for local self-government was 
 too strong, however, to permit such a change. 1 
 
 Expenditure for the department exclusive of the expenditure 
 for station houses, did not rise much until 1863, when it increased 
 from $250,661 to $328, i94. 2 This growth was due both to an 
 increase in the force and to the raising of the pay of a large part 
 of the officers. 3 The increase in the force was due to the greater 
 protection needed during the War period. In his report for 1862 
 the chief of police stated that " the labors of the Police Depart- 
 ment have been very greatly increased by important, new and 
 arduous duties growing out of the unnatural civil war in which 
 the country has been plunged by mad disorganizes and fanatics." 
 He mentioned as an example the work of arresting deserters on 
 
 1 Memorial History, iii, p. 266. 
 
 1 See Appendix, p. 355. The expenditure for station houses began in 1861. 
 
 1 City Documents, no. 6 (1864), p. 37.
 
 Il6 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 request of military commanders. 1 The sum of $30,000 was spent 
 in putting down the draft riot of July 14, i863- 2 
 
 This memorable affair started in the North End with the 
 assault of two assistant provost marshals by a woman, upon whose 
 husband the officers were seeking to serve notice. Policemen who 
 came to their rescue were set upon by the mob, and almost beaten 
 to death. Almost immediately the whole North End was in 
 arms, driving the police of that district to their station house. 
 Mayor Lincoln displayed great courage and ability. He gathered 
 together at once the few military companies in the city. A 
 charge of well-directed grapeshot repelled an assault on the 
 Cooper Street Armory. At Dock Square, whither it had gone 
 to sack a gun store, the crowd was finally dispersed. No further 
 trouble was met in carrying out the conscription. 3 
 
 The fear of another uprising led to the increase of the force in 
 1864 to 350 men. In his inaugural of 1865 Mayor Lincoln stated 
 that the length of the beat had been diminished, and the depart- 
 ment placed in better position " to act with efficiency in case of 
 tumult or riot." He pointed out, however, that the number of 
 the force was not large; that an addition of one hundred men 
 would be needed to make the ratio to population equal to that in 
 New York. 4 From $328,194 in 1863 the expenditures steadily 
 increased to $454,079 in 1866. 
 
 Even after its termination the effect of the War was seen in 
 police expenditures. An increase in the force to 375 in 1865 was 
 due, according to the Mayor, to " the erection of buildings on 
 former unoccupied territory, and the dispersion throughout the 
 community, especially in our large cities, of a class of men who 
 were the unworthy hangers-on of our patriotic army." 5 In his 
 inaugural for 1867 Mayor Norcross stated that within the last 
 few years the number of crimes had gradually increased. 
 
 This increase in expenditure seemed to many unnecessary 6 and 
 in 1867 the force was reduced to 344 men. 7 Expenditures fell 
 
 1 City Documents, no. 6 (1863), p. 3. 2 Ibid., no. 6 (1864), pp. 31-35. 
 
 8 Memorial History, iii, pp. 260-271. 
 
 4 Mayors' Inaugurals, ii, pp. 341, 342 (1865). 
 
 6 Ibid., p. 400 (1866). e City Documents, no. 71 (1868), p. 3. 
 
 7 Mayor's Inaugural (1868), p. 26.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 117 
 
 from $454,079 in 1866 to $433,944 in 1867. But the growth of 
 the city, especially by annexation, did not allow the force to 
 remain small; by 1873 ft consisted of 533 officers, demanding an 
 expenditure of $683,892. Mayor Pierce considered the force 
 still too small. He stated that there was no other commercial 
 city in the country of equal extent which was protected by such 
 a small number of policemen. 1 
 
 In the Great Fire of 1872 very efficient service was rendered by 
 the police in protecting and restoring property. About $400,0x30 
 worth of property was taken from persons carrying away spoils. 2 
 
 The method of appointing the officers was changed in 1863. 
 Hitherto appointments had been made annually, a practice de- 
 nounced by the chief of police as detrimental to the discipline and 
 efficiency of the department. 3 Henceforth, they were to hold 
 during good behavior. 4 
 
 Fire. Expenditure for protection from fire gained in relative 
 importance during this period. The rise from an average expend- 
 iture of $101,559 in the years 1854 to 1857 to $406,033 in the 
 period 1868 to 1871 meant an increase from 3.7 per cent to 4 per 
 cent of the total expenditure. Meanwhile the per capita figures 
 grew from $0.63 to $1.62. 
 
 At the close of the last period the department was in a state of 
 transition. The old hand engines were being replaced by steam 
 engines, and horses were beginning to be employed in drawing the 
 hose carts. In his inaugural of 1860 Mayor Lincoln referred to 
 the change 'as satisfactory, stating that it had made possible a 
 reduction in the number of the force from over 700 to 422.* In 
 1860 the transition became complete, diminishing still farther the 
 size of the department. 8 The years 1860 to 1862 saw practically 
 no change in expenditures, the saving in the size of the force being 
 offset by an increase in the number of men in constant service and 
 more expensive equipment. The rise from $106,338 in 1862 to 
 
 Mayor's Inaugural (1873), P- *9- 
 
 Conwell, Great Fire in Boston, pp. 216-218. 
 
 City Documents, no. 6 (1863), p. 37. 
 
 Ibid. (1864), p. 19. 
 
 Mayors' Inaugurals, ii, p. 212 (1860). 
 
 Brayley, History Boston Fire Department, p. 233.
 
 1 1 8 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 $157,077 in 1864 was largely the result of increases in pay given 
 in 1863 and 1864.* The advance to $189,417 in 1865 was due to 
 greater activity in the construction of engine houses. 2 
 
 The rise in expenditures which began in 1863 continued through 
 1873, becoming very rapid in the last two years of the period. 
 The upward movement was accelerated by further increases in 
 pay in 1866 3 and i868. 4 Wages reached their height in 1868; 
 since 1862 they had risen from 75 per cent to 100 per cent. The 
 rapid growth of expenditures after 1868 was due to an increase in 
 the force and equipment made necessary by the growth of the city. 
 The very extraordinary rise from $491,394 in 1871 to $736,526 in 
 1872 and $812,205 in 1873 records the effect of the Great Boston 
 Fire. 
 
 The fire started about seven o'clock on Saturday evening, 
 November 9, 1872 at the south-east corner of Summer and Kings- 
 ton Streets. A delay in giving the alarm, the blame for which 
 has never been placed, allowed the conflagration to gain great 
 headway before the arrival of the fire department. The fire 
 occurred, moreover, at a most inopportune time; for over a week 
 a distemper had made useless practically all the horses in the city. 
 The committee on the fire department had sought to make the 
 force as efficient as possible, however, by doubling the number of 
 men. 5 The work was further hindered by lack of water, the pipes 
 not being large enough to keep the engines supplied. This 
 difficulty had been encountered at earlier fires. In his report for 
 1867 Chief Damrell stated that " during the past three years, at 
 large fires, much difficulty had been experienced for the want of 
 an adequate supply of water for our steam fire-engines." 6 
 Though the condition was somewhat improved before 1872, the 
 difficulty had not been entirely removed. 7 The construction of 
 the buildings aided the fire, the Mansard roof, for example, being 
 
 Brayley, History Boston Fire Department, pp. 244-246. 
 See Appendix, p. 357. 
 
 Brayley, History Boston Fire Department, p. 250. 
 Ibid., p. 258. 
 Ibid., pp. 272, 273. 
 Ibid., p. 253. 
 7 City Documents, no. 50 (1873), P- vi"-
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS lig 
 
 an easy prey to the flames. 1 When the fire was finally checked, 
 it had burned over 65 acres, the heart of the business district, and 
 had destroyed $75,000,0x30 worth of property. 2 
 
 Boston found herself on Monday, November nth with a 
 tremendous problem. The city must repair the damage as soon 
 as possible, and also make adequate provision against the recur- 
 rence of such a calamity. The report of the commissioners 
 appointed by the mayor to investigate the fire outlined the needed 
 reforms. They urged legislation requiring fire-proof construc- 
 tion, the installation of larger pipes, and more and better hy- 
 drants. They also demanded " more fire apparatus, more men 
 and more powerful engines." They criticized the conduct of 
 Chief Damrell during the fire, believing that he had given too 
 much attention to details. The course followed by the chief was 
 approved, however, by the chief engineers of Eastern Massa- 
 chusetts, at a meeting held in Charlestown several days after the 
 fire. 3 A joint standing committee likewise reported that the 
 disaster was not due to mismanagement of the department, but 
 to an insufficient supply of water. 4 
 
 At the request of the city council the governor called the legis- 
 lature together in special session. Among the acts passed was 
 chapter 260 of 1872, which provided " for the regulation and 
 inspection of buildings, the more effectual prevention of fire, and 
 the better preservation of life and property in Boston." The 
 city government was quick to learn the lessons taught by the 
 disaster. The great expenditures of 1872 and 1873 record the 
 spending of money for a more efficient fire department. 
 
 The Great Fire of 1872 served to strengthen a conviction that 
 the control of the fire department should be given to an independ- 
 ent paid board. This course was recommended by Mayor Pierce 
 in 1873, Dut met w ith great opposition. Many felt that the pro- 
 posed change was a reflection on the conduct of the firemen them- 
 selves. But for another serious fire on May 3oth, the movement 
 might not have succeeded. Finally, on October 24 an ordinance 
 
 1 City Documents, no. 50 (1873), p. vi. * Mayor's Inaugural (1873), P- 7- 
 1 Conwell, Great Fire in Boston, p. 206. 
 * City Documents, no. 43 (1873), P- 4-
 
 120 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 was passed, giving the mayor power to appoint with the approval 
 of the city council three paid fire commissioners to hold office for 
 three years. The commissioners were to select all the members 
 of the department, and to fix their compensation. The confi- 
 dence of underwriters in the new organization was shown by 
 material reductions in insurance rates. 1 
 
 In 1872 the city purchased its first fire boat, paying $31,002 for 
 it. 2 This boat made possible the more adequate protection of the 
 water front. 
 
 Institutions. Expenditures for the institutions increased from 
 $229,709 in 1860 to $779,584 in 1873. I n relative importance, 
 however, they fell from 9 per cent of the total city expenditures 
 in the years 1854 to 1857 to 6.3 per cent in the period 1868 to 1871. 
 Meanwhile the per capita figure rose from $1.52 to $2.60. The 
 rise in expenditure from $229,709 in 1860 to $525,512 in 1865 was 
 largely the result of the addition of a city hospital and the relief 
 given those dependent on soldiers. The continued increase in 
 expenditure to $779,584 in 1873 mav be attributed to the growth 
 of population. Population grew from 177,840 in 1860 to 341,919 
 in 1875. In 1871 the increase of the poor, insane and criminal 
 classes had " crowded our institutions beyond the capacity which 
 health, comfort and safe-keeping demand." 3 
 
 In July, 1864, control over outdoor alms was taken from the 
 overseers and given to a new board, consisting of twelve resi- 
 dents of Boston, elected by the city council and responsible to 
 it. The new overseers were to hold office for three years, and to 
 be selected irrespective of wards. Chapter 128 of 1864, which 
 made this change possible, forbade any overseer or member of the 
 department to be interested in any contract unless authorization 
 was given by a recorded vote of the board. Though the city 
 council had long felt that money was wasted in this department, 
 it was not until the expenditures of the overseers had reached 
 $90,140 in 1862, greatly exceeding the appropriation, that the 
 council was able to obtain the change. 4 A committee, of which 
 
 1 Memorial History, iii, p. 282. 
 
 2 Auditor's Report (1872), p. 21. 
 
 3 City Documents, no. 76 (1871), p. 27. 
 
 4 For a detailed statement of expenditures for institutions see Appendix, p. 359.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 121 
 
 Alderman Norcross was chairman, brought out the irresponsible 
 methods of the overseers. In 1863 the city council forced the 
 board to do its work on only $39,000.* In his inaugural for 1865 
 Mayor Lincoln stated that henceforth " the swarm of beggars, 
 who in the winter time took up their abode with us, to live upon 
 our alms, will be forced to labor for their living." 2 
 
 In 1865 a great advance was made in the method of giving alms 
 by the completion of a central office building at a cost of about 
 $200,000 including the cost of the land. Part of the money came 
 from subscriptions. 3 Here shelter could be provided not only for 
 the overseers but also for many private charitable organizations. 
 Henceforth great economy was secured through the cooperation 
 of these various agencies. The building also served as a tempor- 
 ary home for the destitute. The charitable funds administered 
 by the overseers amounted in 1870 to $250,000.* 
 
 The cost of maintaining the houses of industry and reformation 
 rose gradually from $76,917 in 1860 to $87,202 in 1865, when the 
 growth of the city required expenditure for a much larger number 
 of inmates; hi 1873 th e expenditure had reached $191,730. 
 Throughout the period agitation for a more scientific separation 
 was carried on to even better purpose than in previous years. In 
 March, 1860, a new house of reformation was completed, which 
 was arranged to allow the separation of the vicious boys. 5 
 
 In the house of industry were sheltered, though in different 
 parts of the building, both the pauper and the criminal. The 
 provisions of the Massachusetts statutes were partly responsible 
 for this practice. These gave cities permission to sentence per- 
 sons convicted of certain minor offences either to the house of 
 industry or to the house of correction. Boston took advantage 
 of this law to such an extent that on the first of January, 1862, of 
 the 453 persons in the house of industry 274 were serving sen- 
 tence. 6 
 
 Mayor's Inaugural (1868), p. 47; Memorial History, iii, pp. 271, 272. 
 
 Mayors 1 Inaugurals, ii, p. 339 (1865). 
 
 Mayor's Inaugural (1868), p. 45. 
 
 Ibid. (1870), p. 89. 
 
 Auditor's Report (1860), p. 255. 
 
 Ibid. (1861), p. 268.
 
 122 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 The movement for a better classification found its opportunity, 
 when toward the end of the period the growth in the number of 
 inmates made the erection of a new building imperative. In 
 1870 an order was passed, appropriating $225,000 for a new 
 almshouse on Deer Island, intended solely for the paupers. The 
 council failed, however, to authorize the directors of the public 
 institutions to proceed with its construction. 1 Attention was 
 then turned to the question of rinding an abode for the paupers 
 far removed from that of the criminals. In 1872 the overcrowd- 
 ing was somewhat relieved by the removal of the male paupers to 
 Rainsford Island. 2 In his inaugural of 1873 Mayor Pierce ex- 
 pressed the opinion that the removal of the paupers from the 
 house of industry would allow ample accommodation there for 
 those committed as criminals. 3 The city council decided on 
 Austin Farm in West Roxbury as a site for the new almshouse, 
 and in 1873 this property was purchased at a cost of $75,ooo. 4 
 
 The house of correction remained at South Boston throughout 
 the period. The people of the peninsula never lost the feeling 
 that their home was made the " Botany Bay " of the city. In 
 1872 petitions for the removal of the institution were endorsed by 
 a committee of the council. In its report the committee asked 
 whether there was not land enough at Deer Island for a new house 
 of correction. 5 The site at South Boston was becoming too 
 valuable for business purposes to be used for a city institution. 6 
 
 By 1860 the lunatic hospital erected in 1839 had become 
 inadequate. 7 Instead of boarding her insane in the state 
 asylums, Boston had cared for them in her own institution, 
 enabling the unfortunates to be near their families. This was 
 rather expensive, however, inasmuch as Boston had to meet as 
 well her share in the cost of the state institutions, paid for in part 
 out of the state tax. The urgent requests of the directors for 
 
 1 City Documents, no. 63 (1871), p. 3. 
 
 2 Auditor's Report (1872), p. 301. 
 8 Mayor's Inaugural (1873), P- 2I - 
 4 Auditor's Report (1873), p. 58. 
 
 8 City Documents, no. 106 (1872), p. 9. 
 
 6 Mayor's Inaugural (1873), P- 2O - 
 
 7 Auditor's Report (1862), p. 271.
 
 I86&-73] IMPROVEMENTS AND ANNEXATIONS 123 
 
 a new building led the city council in 1865 to purchase at a cost of 
 $28,000 one hundred and eighty-four acres of land in the town of 
 Winthrop. Plans for a very elaborate structure, involving an 
 expenditure of a half million dollars, were prepared. The magni- 
 tude of this undertaking in a time of inflated values called forth 
 a word of warning from Mayor Norcross in his inaugural of 1867. 
 He asked the city government to bear in mind " that a change in 
 the currency may leave us with a debt to be paid at its nominal 
 amount, and with property worth much less than its cost." 1 
 When the city council later in the year passed an order appro- 
 priating $100,000 with which to commence the erection of the 
 hospital, the Mayor promptly vetoed it, giving as his reason for 
 this act his belief that the cost would be nearer $800,000 than 
 $500,000, and adding that it was a bad time for such a task. He 
 also objected to the establishment of a city institution outside the 
 limits of Boston. The strength of the movement for liberal 
 expenditures is seen in the fact that the order was passed over the 
 Mayor's veto by the aldermen, and lacked only seven votes in the 
 common council. 2 
 
 The courageous stand of Mayor Norcross against such an 
 elaborate structure saved the city much needless expenditure. 
 The city council came to take a more sensible view of the situa- 
 tion, and in 1873 petitioned the General Court either for an al- 
 lowance equal the amount assessed upon the city for the support 
 of the insane or for the establishment of a hospital near Boston. 
 Chapter 239 of the Acts of 1873 provided for the building of a 
 hospital in the north-eastern part of the commonwealth. The 
 institution was shortly afterwards erected at Danvers. 3 
 
 In 1860 the city council set apart a portion of the public lands 
 in the South Bay territory as a site for a city hospital. 4 With the 
 breaking out of the War the number of those needing medical 
 treatment naturally increased. Consequently, a committee in 
 1 86 1 recommended the immediate construction of the hospital, 
 adding that many were out of employment and that materials 
 
 1 Mayors' Inaugurals, ii, p. 421 (1867). 
 
 * City Documents, no. 120 (1867); ibid., no. 76 (1871), p. 14. 
 
 1 Ibid., no. 129 (1873), p. 4. * Mayors' Inaugurals, ii, pp. 233, 234 (1861).
 
 124 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 were one-fifth cheaper than a year ago. 1 Work upon the hospital 
 was begun in the same year, and on June i, 1864 the institution 
 was opened. 2 The opening of the hospital relieved the over- 
 seers of the task of providing medical attention in cases of tem- 
 porary illness. A bequest of about $25,000 for a hospital, made 
 by Elisha Goodnow who died in 1851, aided the city in the estab- 
 lishment of the institution. 3 By ordinance of December 23, 
 1862 provision was made for the government of the hospital. 
 The city council was to elect a board of eight trustees, two to be 
 chosen from the aldermen, three from the common council and 
 three from the citizens at large. 
 
 The annual reports of the trustees of the hospital indicate that 
 the institution was supplying a much-needed want. The number 
 of patients grew to such an extent that by 1870 more room was 
 required. 4 The extraordinary expenditure for 1872 recalls the 
 visit of the small-pox, which made necessary the expenditure of 
 $162,000 for the fitting up of special hospitals to deal with the 
 epidemic. 
 
 The expenditure for institutions was greatly increased from 
 1 86 1 onward by monthly payments to those dependent upon 
 soldiers and sailors. This money was expended under authority 
 of Chapter 222 of 1861, in which the state agreed to reimburse 
 towns and cities for the money thus appropriated. This expen- 
 diture, which rose as high as $293, 987 in 1864, was practically all 
 repaid by the state, the small part falling upon the city being the 
 result of failure to establish the claim of the recipient in every 
 case. 6 The act of 1861 was modified slightly by subsequent acts, 
 and in 1866 gave way to chapter 172 of that year, which provided 
 for monthly payments to those disabled in the service and to 
 widows and minor children, reimbursement to be made from the 
 state treasury. 6 With the enactment of chapter 172 of 1866, 
 this branch of expenditure fell to about $100,000. 
 
 1 City Documents, no. 34 (1861), p. 16. 
 
 * Mayors' Inaugurals, ii, p. 340 (1865). 
 8 City Documents, no. 75 (1862), p. 9. 
 
 4 Mayor's Inaugural (1870), pp. 92, 93. 
 
 6 Mayors' Inaugurals, ii, pp. 316, 317 (1864). 
 
 City Documents, no. 54 (1866).
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 12$ 
 
 Public Grounds. The movement for parks and public grounds 
 assumed great importance toward the end of this period. The 
 expenditure of this branch rose from an average of $38,275 for the 
 years 1854 to 1857 to $139,261 in the period 1868 to 1871. It 
 constituted at the latter time i .3 per cent of the total city expendi- 
 tures. Meanwhile the per capita figure had increased from 
 $0.24 to $0.55. The rise in the expenditure of this branch was 
 due to the development of the Public Garden and the laying out 
 of a number of little plots throughout the city. In the years 1866 
 to 1870 a large amount was also expended for the pleasure drive- 
 way around Chestnut Hill Reservoir. 
 
 In 1869 the desire for the reservation of a large area for park 
 purposes became so strong as to call forth a petition to the city 
 council. This document bore the signatures of a large number of 
 the leading taxpayers. A committee was appointed to hear the 
 interested parties. 1 Its report stated that the public hearings had 
 clearly shown that the people wanted " a large park or several 
 small parks in Boston or the immediate vicinity." 2 On recom- 
 mendation of this committee the city council asked the General 
 Court to authorize the purchase of lands for one or more parks. 3 
 Chapter 283 of 1870 was obtained. 
 
 This act provided for the appointment of a mixed commission, 
 four members to be selected by the governor and four by the city 
 council. These eight, acting with the mayor, were to constitute a 
 board of park commissioners, with power to take land for parks as 
 they saw fit, but not to expend over $50,000 annually for their 
 care and improvement. Real estate might be assessed to one- 
 half the benefit. The city might issue bonds to pay for the land 
 taken. The act was not to take effect until accepted by two- 
 thirds of the legal voters. The objectionable features of the act 
 were the provision for a mixed commission, Boston wishing to 
 manage her own affairs, and the power given the commission to 
 buy lands without previous authorization by the city council. 
 Furthermore, the act contemplated the taking of a portion of the 
 
 1 Mayor's Inaugural (1877), p. 16. 
 1 City Documents, no. 123 (1869), p. 3. 
 1 Mayor's Inaugural (1874), p. 25.
 
 126 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 land outside the city. It was not unnatural, therefore, that the 
 act lacked the requisite two-thirds vote. The large number of 
 votes it did receive, more than a majority of those cast, testified 
 to the strength of the park movement in Boston. 1 
 
 The rejection of the act of 1870 was but a temporary check. 
 In November, 1873, an OI> der of the city council called for a joint 
 special committee to investigate the subject. 2 In his inaugural 
 of 1874 Mayor Cobb strongly recommended the renewal of pro- 
 ceedings for the attainment of the necessary legislation. He 
 pointed out that the annexation of West Roxbury brought the 
 necessary amount of land within the limits of the city. 3 
 
 Streets. Under the rule of economy enforced throughout the 
 War, street expenditures declined from $1,196,113 in 1860 to 
 $645,562 in 1863. From this point they rose, slowly at first, and, 
 then, with the coming of peace, rapidly to $1,719,145 in 1867, 
 $5,619,640 in 1869 and $9,382,860 in 1873. I n the period 1854 to 
 1857 this branch made up 33.8 per cent of the city expenditures, 
 or $5.71 for every inhabitant; in the years 1868 to 1871 its 
 relative importance rose to 45.7 per cent, a per capita charge 
 of $18.74.* 
 
 Streets Proper. When the War came with its great demands 
 upon the city, it was only natural that the city council should 
 retrench in expenditures that could be postponed. One of these 
 was that for streets and particularly the expenditure for widening 
 and extending. Expenditure for streets proper fell as low as 
 $220,225 in 1863. 
 
 The rise in expenditures to $432,583 in 1866 is partly explained 
 by the higher cost of labor and supplies. Though the crowded 
 condition of many of the business streets demanded their widen- 
 ing, it was felt that improvements of that nature must await more 
 prosperous days. 5 After the War a very great rise in expenditure 
 for streets took place. From $432,583 in 1866 the expenditure 
 increased to $907,140 in 1867 and $3,302,977 in 1869; then, after 
 
 1 Mayor's Inaugural (1874), P- 2 S- 
 
 * Ibid. (1877), p. 17. 
 
 1 Ibid. (1874), p. 25. 
 
 4 For street expenditures in detail see Appendix, p. 362. 
 
 8 Mayors' Inaugurals, ii, p. 303 (1864).
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 12? 
 
 a halt of two years the figures rose suddenly to $4,306,639 in 1872 
 and $7,369*398 in 1873. 
 
 The years 1867 to 1873 are remarkable for the large number of 
 improvements of great magnitude undertaken by Boston. The 
 cost of practically all falls within expenditure for streets and 
 kindred objects, and a large part within expenditure for streets 
 proper. The first great undertaking to increase the cost of laying 
 out, widening and extending streets was the reduction of Fort 
 Hill. This eminence, covering about twenty acres, had once been 
 crowned by a pleasant park, Washington Square, where lived 
 many of the wealthy citizens. The growth of the business section 
 had left this area to the poorest inhabitants. This once attrac- 
 tive hill, now covered with unsightly tenements and devoid of 
 grass, stood in the way of the rapidly advancing wholesale section. 
 In 1865 the city secured the legislative authority necessary for the 
 reduction of Fort Hill. 1 
 
 Chapter 159 of the Acts of 1865 gave the city extraordinary 
 powers to take private property and assess damages. The prin- 
 cipal part of the cost was to be assessed upon abutting estates in 
 proportion to their value, as appraised by the mayor and alder- 
 men. In case an owner chose, he might surrender his estate at 
 any time before the estimation of damages,accepting the valua- 
 tion determined by the mayor and aldermen. Remedy through 
 petition for a jury trial was left open to those aggrieved. The 
 act was granted upon petition of owners of estates in the section, 
 upon whom a large part of the cost was expected to fall. 2 
 
 The work of reduction was begun on October 15, 1866, and 
 finished July 31, 1872. The workmen found no little difficulty in 
 persuading the inhabitants to leave their homes. Some clung to 
 their houses " until the roofs were taken off, and their rooms laid 
 open to the sky." 3 The average reduction was twenty-five feet, 4 
 and in the entire work 547,000 cubic yards of earth were carried 
 off. 6 The work of removal was somewhat delayed for three 
 
 1 Memorial History, iii, p. 272. 
 
 * Mayors' Inaugurals, ii, p. 416 (1867). 
 
 ' City Documents, no. 6 (1867), p. 14. 
 
 4 Auditor's Report (1866), p. 19. 
 
 ' Memorial History, iii, p. 272.
 
 128 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 years for lack of a convenient place to deposit the earth. Finally, 
 the construction of Atlantic Avenue, referred to below, gave the 
 desired opportunity. It was an easy matter to carry the earth by 
 an elevated railroad to the docks. 1 The total cost of the improve- 
 ment amounted to $i, 575,000.* The net cost to the city was 
 much larger than was expected. Instead of being less than a half 
 million dollars, the figure estimated by a committee in 1869,' 
 inability to obtain the desired amount from betterments, made 
 the cost about a million dollars. 4 For this expenditure, however, 
 twenty acres were added to the business area of Boston. In 
 carrying out the improvement the city took a considerable 
 amount of land, surrendered by the owners. While this was 
 awaiting sale, it was rented as a site for temporary structures to 
 shoe and leather firms burnt out on Pearl St. 5 
 
 The next great improvement was the replacing of the district 
 from Rowes Wharf to the East Boston Ferries, " a ragged fringe 
 of streets, with its old-fashioned wharves reaching out here and 
 there to deep water," 6 by a broad marginal street, Atlantic 
 Avenue. This work, determined upon by the city council of 
 1868, contemplated the filling in of a part of the old docks, thus 
 adding to the land available for building and furnishing in the 
 proposed avenue better transportation to the wharves. 7 In 
 laying out the street, the cooperation of the abutters in the matter 
 of damages and betterments was fortunately secured. 8 The 
 total cost of the undertaking, which occupied the next four years, 
 was about $2,5oo,ooo. 9 
 
 The great activity in street expenditure was due in part to the 
 passage in 1866 of an act which the city council had long tried to 
 secure. Chapter 174 of that year, entitled "An Act concerning 
 the laying out, widening and improving the streets of Boston," 
 gave the board of aldermen full power to take land for street 
 
 1 Mayor's Inaugural (1870), p. 65. 2 Memorial History, iii, p. 272. 
 
 3 City Documents, no. 70 (1869), p. 6. 
 * Auditor's Report (1872), p. 38. 
 8 Ibid. 
 
 6 Bostonian Society Proceedings, January 12, 1892, p. 17. 
 
 7 City Documents, no. 128 (1868). 
 
 8 Ibid., no. 143 (1868), p. 26. 9 Memorial History, iii, p. 276.
 
 1 860-73] IMPROVEMENTS AND ANNEXATIONS 129 
 
 purposes and to assess upon the abutters not over one-half the 
 adjudged benefit. The force of this act was somewhat modified 
 by subsequent amendments. Thus chapter 276 of 1868 stipu- 
 lated that the benefit must be " beyond that general advantage 
 which all real property in the said city may receive therefrom," 
 and that in no case should the " assessment exceed the amount to 
 be paid by the said city for such laying out, widening, discon- 
 tinuance, grading or alteration." Boston, then, might assess 
 upon abutting property its proportionate share of the cost up to 
 one-half the special benefit derived. In his inaugural of 1867 
 Mayor Norcross expressed the prevailing opinion of the advan- 
 tage secured by this act, when he remarked that " if this law shall 
 be judiciously administered, it will correct evils which have long 
 been felt to exist, and tend to equalize the burden consequent 
 upon the widening of our narrow streets." 1 
 
 In the movement for better streets the needs of South Boston, 
 so much neglected in the past, were consulted. During the 
 sixties South Boston increased over 50 per cent in population and 
 over loo per cent in taxable property. Such growth justified 
 an expenditure of nearly a million dollars in 1869 in extending 
 Broadway across Fort Point Channel to Albany Street, and an 
 expenditure of about a half million dollars in widening Federal 
 Street, which had been the principal thoroughfare to the pen- 
 insula. 2 
 
 The great rise in expenditure for the widening and extending of 
 streets to $3,349,824 in 1872 and $6,403,923 in 1873 was due in 
 great measure to improvements in the burnt area. Among the 
 resolutions of the general relief committee, was one demanding 
 that immediate advantage be taken of the unusual opportunity 
 offered of straightening and widening the narrow thoroughfares 
 of the district. 3 In his inaugural of 1873 Mayor Pierce remarked 
 that " the best form in which we can commemorate the great 
 disaster which has overtaken us is by establishing wider streets in 
 the district covered by fire, and improved methods in the con- 
 
 1 Mayors 1 Inaugurals, ii, p. 416 (1867). 
 1 Afemorial History, Hi, pp. 276, 277. 
 ' Conwcll, Great Fire in Boston, p. 267.
 
 130 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 struction of buildings throughout the city." 1 It was at first 
 intended that the territory should be laid out on an entirely new 
 plan; but, as the city found itself unable to give a good title to 
 land which formed a part of the old streets, Boston was obliged 
 to content herself with the widening and straightening of the old 
 thoroughfares. 2 The cost of the entire improvement in the burnt 
 area amounted to about $5,ooo,ooo. 3 
 
 Large sums were also expended in widening streets leading to 
 the depots at the North End. Several streets, among them 
 Columbus Avenue and Dartmouth Street, were laid out in the 
 Back Bay without cost to the city, the land being contributed by 
 the owners of the property benefited. 4 
 
 The great increase in the amount of work which would fall to 
 the board of aldermen in the laying out, widening, and extending 
 of streets strengthened the belief that this body would prove 
 unequal to the task. In 1869 a committee recommended the 
 transfer of this important branch of activity to a board of street 
 commissioners. 5 On petition of the city council the legislature 
 passed chapter 337 of 1870, which required the voters of the city 
 to elect three men, one to be selected annually, as a board of 
 street commissioners. They were given the powers formerly 
 enjoyed by the aldermen with regard to the laying out, widening, 
 and extending of streets and the abatement of taxes. The reason 
 for intrusting such a body with the abatement of taxes was, in the 
 words of Mayor Gaston, " not readily apparent." 6 The act gave 
 the board power to order improvements involving a cost of less 
 than $25,000 on a single street in any one year. Larger expendi- 
 tures required the concurrence of the city council. The act was 
 no sooner passed than many began to fear the placing of such 
 great power in an independent board. In his inaugural of 1871 
 Mayor Gaston advised the city council to ask the legislature to 
 modify the law. 7 An attempt that year to secure the desired 
 
 1 Mayor's Inaugural (1873), P- IO - 
 
 2 Memorial History, iii, p. 283. 
 
 1 City Documents, no. 6 (1874), p. 6. 
 
 4 Mayor's Inaugural (1870), pp. 62, 63. 
 
 6 City Documents, no. 108 (1869), p. 3. 
 
 8 Mayor's Inaugural (1871), p. 16. 7 Ibid. (1871), p. 18.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 131 
 
 changes was without success, 1 but subsequent legislation cur- 
 tailed to a certain extent the powers of the commissioners. 2 
 
 A large part of the great street expenditures of this period was 
 due to the inheritance from the town of crooked and narrow 
 streets. These were but little improved until the growth of the 
 city made their widening absolutely necessary. The blame for 
 this situation Mayor Gaston placed upon some of the early 
 municipal governments, who " failed to foresee and appreciate the 
 future growth, prosperity and wants of the city." 3 Though the 
 Mayor's statement may be true to a certain extent, it should be 
 remembered that their inability to levy special assessments 
 limited greatly the amount of widening they could do without 
 very great expenditure. 
 
 Lighting. The expenditure for lighting increased very steadily 
 from $138,282 in 1860 to $384,760 in 1873. The chief causes of 
 this advance were the growth of the inhabited territory within 
 the city proper and the needs of the annexed communities, but 
 the demand of the citizens for a higher standard of service was 
 another contributing factor. In 1865 a committee stated that 
 soon the citizens would not be contented with the service, which 
 satisfied the town, and would " demand that the streets should be 
 lighted throughout every night in the year." * In the very next 
 year an order, providing this service, passed the board of aldermen, 
 but was defeated in the common council. 5 In 1867 the demands 
 of the citizens resulted in keeping the lamps burning during the 
 winter months. This added $30,000 to the cost of maintenance. 6 
 In 1868 the work of lighting and caring for the lamps, formerly let 
 out by contract, was placed under the superintendent of the 
 lighting department. 
 
 The question of the municipal manufacture of gas, which was 
 apparently never wholly at rest, received consideration during 
 this period. In 1866 a committee reported that water and gas, 
 
 1 Mayor's Inaugural (1872), p. 17. 
 1 Memorial History, iii, p. 278. 
 1 Mayor's Inaugural (1871), p. 18. 
 
 * City Documents, no. 113 (1865), p. 4. 
 1 Ibid., no. 136 (1866), p. 5. 
 
 Mayor's Inaugural (1868), p. 41.
 
 132 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 the two great necessities of a city, should never be sold at a 
 profit, nor be in the hands of private corporations. The high 
 price of materials and labor then prevailing made it inexpedient, 
 however, in the opinion of the committee, to undertake at that 
 time the construction of gas works. 1 
 
 Sewers. The great rise in sewer expenditure from $18,760 in 
 1864 to $128,675 in 1865 was due to the building of large outlet 
 sewers at South and East Boston and from the Back Bay terri- 
 tory. To the cost of the Back Bay sewer the Boston Water 
 Power Company contributed $50,000 under an agreement made 
 in 1864. According to an agreement made at the same time, the 
 state equipped with sewers its territory in the Back Bay. 2 The 
 annexation of Roxbury in 1868 doubled the expenditures of the 
 sewer department. From $83,290 in 1868 the expenditure for 
 sewers rose rapidly, reaching $227,827 in 1873. The large 
 expenditure of $155,820 for 1869 was partly due to the necessity 
 of constructing a system of drainage for the territory enclosed by 
 the filling in of Atlantic Avenue. 3 New sewers were also required 
 in the territory adjacent to the Back Bay, which it had been found 
 necessary to raise. 
 
 Public Lands. The work of improving the city lands for sale 
 practically came to an end in 1861 with the completion of the 
 South Bay filling. Beginning with 1860, however, we meet with 
 the first of a series of expenditures for raising the low territory 
 adjacent to the Back Bay. By that time it had become clear 
 that adequate drainage could be obtained only in this way. The 
 raising of Dover and Tremont Streets proceeded through 1862, 
 when the greater demands of the War required its postponement. 
 
 The War did not put a stop, however, to the discussion as to the 
 liability of the city for the damage caused by inadequate drainage. 
 The owners of estates in the district maintained that the munici- 
 pality should bear the entire cost of the improvement. 4 Though 
 the city was probably not responsible for the situation, 5 it could 
 
 1 City Documents, no. 116 (1866). 
 
 2 Mayors' Inaugurals, ii, pp. 383, 384 (1866). 
 J Mayor's Inaugural (1870), p. 73. 
 
 4 Memorial History, iii, p. 274. 
 
 * City Documents, no. 90 (1865), pp. 7-9.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 133 
 
 not permit conditions so injurious to the public health. In 
 his inaugural of 1867 Mayor Norcross urged the city council 
 to assume " a reasonable perhaps liberal proportion of the 
 cost." * He recommended petitioning the legislature for an act 
 authorizing the city to raise the Church Street district, and to 
 assess the cost upon the estates benefited. Chapter 308 of 1867 
 was secured. It allowed the city to take lands by purchase or 
 otherwise and to assess damages. The city council placed the 
 great task in the hands of commissioners and in July, 1868, the 
 work of raising the territory was commenced, the city having 
 taken possession of the land under the extraordinary power 
 granted by the act of i867. 2 The law making possible the suc- 
 cessful carrying out of this great undertaking contained provisions 
 new to the legislation of the state, 3 but it was drawn with such 
 care that it withstood subsequent attempts to question its 
 constitutionality. 4 
 
 The work, successfully completed in October, 1869, involved the 
 raising of thirteen acres of land, thereby increasing its value from 
 50 per cent to 100 per cent. 2 The new grade was fixed at eigh- 
 teen feet above average low water for streets and ways, and 
 twelve feet for cellars, yards, and vacant lots, thus allowing 
 drainage at all times. 8 It is related that the inhabitants, who 
 continued to live in their homes during the progress of the work, 
 were in many cases " compelled for months to reach their tene- 
 ments over ladders, in some instances to a height of seventeen 
 feet." 8 In the settlement of damages and benefits, which were 
 determined by the commissioners, part of the improved land was 
 re-conveyed to the former holders, and part was sold, the old 
 owner being given the value at the time of taking the territory, 
 May 9, 1868. The net cost of the improvement was about 
 $900,ooo. 7 
 
 1 Mayors' Inaugurals, ii, p. 419 (1867). 
 1 Mayor's Inaugural (1870), p. 94. 
 1 Memorial History, iii, p. 274. 
 4 City Documents, no. 105 (1869), p. vii. 
 
 * Ibid. (1869), p. viii. 
 
 City Documents, no. 95 (1869), p. 10. 
 
 1 Mayor's Inaugural (1869), pp. 57-59; ibid. (1870), pp. 94-96.
 
 134 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 The success of the Church Street venture induced the city 
 council to continue the improvement southward into the Suffolk 
 Street district. Chapter 277 of 1868 was obtained, giving the 
 same powers as in the Church Street district. 1 Possession of the 
 land was taken July 13, i87o, 2 and the work, commenced in that 
 year, was completed in 1872. A net expenditure of $1,600,000, 
 or $750,000 less than the original estimates, 3 gave the city thirty- 
 one acres of drained territory. 4 The grade established was the 
 same as in the Church Street district. 5 The increase in the value 
 of the territory was very great. After being practically station- 
 ary for many years, the valuation of real estate in this section rose 
 124 per cent. 6 
 
 In the very last year of the period the city was preparing to 
 extend the improvement southward to Roxbury. Under au- 
 thority of chapter 340 of 1873 owners of real estate between 
 Northampton and Eustis Streets were required to raise their land 
 to a grade not less than twelve feet above mean low water. In 
 case they did not comply with the order before April i, 1874, the 
 city was given power to carry out the work, assessing the cost 
 upon the owners of the improved property. The success of these 
 great drainage improvements was measured not only by the in- 
 crease in valuation but also by the advance in the health and 
 comfort of the citizens. 
 
 During this period the city came into possession of about two 
 hundred acres of excellent land in the Back Bay. This was al- 
 ready laid out in streets, provided with sewers and edgestones. 
 The only expenditure resulting from this acquisition was the cost 
 of paving and maintaining the streets and ways. The attitude 
 of the city government toward this improvement was well ex- 
 pressed in the inaugural of Mayor Wightman. He states that it is 
 " a gratifying circumstance, that the large area of the Back Bay 
 is to be graded and made taxable property within the limits of 
 
 1 City Documents, no. 109 (1869), p. vi. 
 Mayor's Inaugural (1871), p. 19. 
 Ibid. (1873), P- 28. 
 City Documents, no. 102 (1871), p. 3. 
 Ibid., no. 105 (1869), p. vii. 
 Ibid., no. 136 (1873), P- 9-
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 135 
 
 Boston, without the great expense which has heretofore char- 
 acterized similar undertakings by the City Government." l 
 
 Bridges. The improved means of communication given to 
 South Boston during the period required considerable expenditure 
 for bridges as well as streets. Thus the $65,000 expended on the 
 Albany Street Bridge in 1867, the $60,000 spent in 1870 for the 
 bridge on Mt. Washington Avenue, and the expenditure in 1872 of 
 $80,000 for the widening and rebuilding of the Federal Street 
 Bridge, all contributed to the welfare of South Boston. The large 
 expenditure accorded to South Boston was used as an argument 
 by the people of East Boston for an expenditure of an equal 
 amount for better ferry communication. 2 The large sum of 
 $318,277 expended for bridges in 1872 was partly due to the con- 
 struction of two iron bridges over the railroad tracks in the Back 
 Bay and the cost of extensive repairs on Warren Bridge. 
 
 Ferries. On April i, 1870 the city began the operation of the 
 two lines of ferries running between East Boston and the city 
 proper. For a short time after the granting of the subsidies at 
 the end of the last period, the ferry companies held to their 
 agreement. In July, 1860, however, continued deficits led both 
 companies to raise the rates to amounts more burdensome than 
 any previously imposed. The East Boston Ferry Co. made this 
 advance on the assurance of eminent counsel that the original 
 provisions in the charter made void the agreement of 1859. No 
 attention was paid by the companies to a schedule of tolls fixed by 
 the aldermen on July 23.' 
 
 The city council then attempted to secure the adoption of its 
 schedule by granting further subsidies. The People's Ferry Co. 
 agreed to run at the prescribed rates on payment of $1,250 a 
 month. This payment lasted but four months, beginning 
 January i, i863- 4 After that, its capital being spent, the com- 
 pany decided to liquidate. In the subsequent settlement the 
 stockholders received $1.00 a share. 6 
 
 Alayors' Inaugurals, ii, p. 228 (1861). 
 
 Memorial History, iii, p. 277. 
 
 City Documents, no. 71 (1861), p. 5; ibid., no. 220 (1894), p. 155. 
 
 Auditor's Report (1862), p. 117. 
 
 City Documents, no. 220 (1894), p. 155.
 
 136 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 The dissolution of the People's Ferry Co. left but one ferry in 
 the field and for a time it looked as though the East Boston Ferry 
 Co. could meet the requirements of the city. By 1866 the ferry 
 had added about 90 per cent to its capacity, 1 and in his inaugural 
 of 1867 Mayor Norcross stated that the troublesome question had 
 been at last settled. 2 In 1865 the company had agreed to run a 
 second ferry from the old slips of the People's Ferry, if the city 
 would put these in repair. During the years 1865 to 1868 the 
 city was refitting these approaches and slips, leasing them in 1868 
 for a nominal sum. 3 Before the end of 1868 the company peti- 
 tioned for an increase in tolls, and upon the refusal of the alder- 
 men to grant their request obtained a writ of mandamus. This 
 the board saw fit to obey. 4 
 
 The experiment of controlling the ferry by regulation had been 
 unsuccessful. In his inaugural of 1869 Mayor Shurtleff suggested 
 municipal ownership. 5 That year, on petition of 2,600 citizens, 
 including most of the large business firms in all sections of the 
 city, the city council applied to the legislature for power to pur- 
 chase and operate the ferry. 
 
 Chapter 155 of 1869 gave the city council power to purchase 
 by mutual agreement the property of the East Boston Ferry 
 Company. Under order of October 15, 1869, a committee was 
 authorized to offer as much as $275,000. The company ac- 
 cepted this proposition, and on April i, 1870 the city became the 
 sole owner of the East Boston ferries. 7 At the start a consider- 
 able amount had to be expended in repairs, for the property was 
 turned over in a " somewhat dilapidated condition." 8 The 
 annual expenditure for ferries during the last four years of the 
 period averaged $250,000. 
 
 Health. The demand for higher standards of cleanliness 
 caused a rise in the expenditure for public health from $141,933 in 
 
 1 Ibid., no. 83 (1866), p. 7. 
 
 2 Mayors' Inaugurals, ii, p. 425 (1867). 
 * Mayor's Inaugural (1868), p. 62. 
 
 4 City Documents, no. 220 (1894), p. 156. 
 ' Mayor's Inaugural (1869), pp. 66-69. 
 
 6 City Documents, no. 115 (1869), p. 3. 
 
 7 Mayor's Inaugural (1870), p. in. 
 
 8 City Documents, no. 54 (1870), p. 5.
 
 1 860-73] IMPROVEMENTS AND ANNEXATIONS 137 
 
 1860 to $503,276 in 1873. In 1865 the apprehended approach of 
 the cholera led to a cleansing of the city, which confined the 
 disease in 1866 to only a few cases. 1 
 
 In 1860 a joint special committee was appointed " to consider 
 and report what measures, if any, can be adopted to provide such 
 facilities for cheap bathing as will induce all persons to avail 
 themselves of the means provided." The report of the committee 
 recommended the establishment of public baths, 2 but the adop- 
 tion of this suggestion had to await the termination of the War. 
 In 1866 six free bathing houses were provided for the use of the 
 citizens during the summer months at an expenditure, including 
 attendance, of $i7,ooo. 3 The experiment of 1866 was highly 
 successful. In his inaugural of 1870 Mayor Shurtleff remarked 
 that the benefit had been so great as to be noticed by strangers, 
 and that other large municipalities had adopted the institution. 4 
 The expenditure for public health was also increased in 1866 by 
 the purchase of a steam dredging machine for cleaning the docks 
 near the outlet of sewers and for other work in the harbor. 5 
 
 The control of the health of the city had been since 1849 i n the 
 hands of the aldermen. Only in times of emergency had they 
 been aided by a board of consulting physicians elected by the 
 city council. The growth of the city naturally gave rise to many 
 difficult problems of sanitary science, the solution of which re- 
 quired the judgment of experts. The aldermen, however, were 
 loath to admit their incapacity, and would not always be guided 
 by the advice of the consulting physicians. As a result, it be- 
 came difficult to secure the services of prominent physicians on 
 the board. The growing sentiment in favor of a change in the 
 control of the health department was much increased by the re- 
 port of a committee appointed in 1871 to investigate complaints 
 concerning the sale of bad meat. The investigation brought out 
 the fact that no proper restrictions existed, and made clear the 
 necessity for a more efficient administration of the health depart- 
 
 Mayors' Inaugurals, ii, p. 382 (1866); Ibid., p. 406 (1867). 
 Mayor's Inaugural (1899), p. 51. 
 Afayors' Inaugurals, ii, p. 412 (1867). 
 Mayor's Inaugural (1870), p. 51. 
 City Documents, no. 45 (1872), p. 6.
 
 138 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 ment. 1 In its report of 1870 the board of consulting physicians 
 had attributed the high death rate of 24 to 25 in a thousand to 
 the lack of cleanliness in the city. 2 Toward the end of 1871 an 
 unsuccessful attempt was made to pass an ordinance establishing 
 an independent board. 3 
 
 In his inaugural of 1872 Mayor Gaston urged the reconsidera- 
 tion of the defeated measure. Force was added to the movement 
 by the neglect of the aldermen to deal effectively with a small pox 
 epidemic later in the year. On December 2, 1872, an ordinance 
 was secured, giving the mayor power to appoint with the approval 
 of the city council three persons, not members of that body, to 
 serve as a board of health. They were intrusted with all the 
 duties of the aldermen relating to the health of the city except 
 street cleaning and the collecting of ashes and offal. The board 
 had power to appoint a superintendent of health, a city physician, 
 and a port physician, subject to approval by the mayor. 4 
 
 Library. The expenditure for the public library increased 
 from $24,756 in 1860 to $145,452 hi 1873. Down to 1870 the 
 advance was slow. From that year onward, however, much 
 larger expenditures were made. In 1870 the city established at 
 East Boston its first branch library. The success of this experi- 
 ment led in 1872 to the opening of a branch in South Boston, and 
 in 1873 of others in Roxbury, Charlestown and Brighton. 5 
 Moreover, it was found necessary to enlarge the main building. 
 
 In 1873 th e city council passed an order requesting the trustees 
 to keep the reading-room open during certain hours every Sunday. 
 Similar orders, passed in 1865 and 1872, had been vetoed by the 
 mayors. Mayor Pierce, however, was much in favor of the 
 innovation, and it was carried out. 6 
 
 Schools. The expenditure for schools increased from $632,385 
 in 1860 to $1,865,720 in 1873. From 14 per cent of the total city 
 expenditures in the years 1854 to 1857 it advanced to 14.2 per 
 
 1 Memorial History, iii, p. 279. 
 8 City Documents, no. 43 (1870), p. 3. 
 * Mayor's Inaugural (1872), p. 19. 
 4 Memorial History, iii, pp. 279, 280. 
 6 Mayor's Inaugural (1872), p. 26. 
 6 Memorial History, iii, pp. 283, 284.
 
 1 860-73] IMPROVEMENTS AND ANNEXATIONS 139 
 
 cent in the years 1868 to 1871. Meanwhile the per capita charge 
 had grown from $2.39 to $5.82. The chief causes of this great 
 increase were the rapid growth in the number of pupils and larger 
 payments for instruction and supplies made necessary by a rising 
 price level. 
 
 The period opened with the very high expenditure of $632,385, 
 due to the building of an unusual number of schoolhouses. In his 
 inaugural of 1861, Mayor Wightman remarked that " the rapid 
 increase in the expenditures for our schools within the last few 
 years, is, however, a subject of grave concern." 1 But when the 
 improvements then in progress were completed, the expenditure 
 for new schoolhouses fell in 1863 to only $5,870. The total 
 school expenditures in 1863 were $471, 343.2 
 
 By 1864, however, the construction of schoolhouses was again 
 necessary and an increase in salaries could no longer be post- 
 poned. Expenditures moved upward to $643,774 in that year 
 and $961,497 in 1867. The annexation of Roxbury and unpre- 
 cedented activity hi schoolhouse construction carried the expen- 
 diture to $1,329,287 in 1868 and to $1,602,750 in 1869. Then, 
 after a decline in 1870 and 1871 expenditures rose to $1,865,720 
 in 1873. 
 
 A factor which contributed considerably to the growth of 
 school expenditure during this period was the rise in individual 
 salaries. The advance in pay accorded other employees of the 
 city in 1863 brought forth a petition from the teachers for a similar 
 increase in their salaries which had not been changed since 1857. 
 The committee, to which this petition was referred, was loath to 
 recommend granting the request, stating that " a reduction of 
 prices is not to be effected by an increase of salaries and means of 
 expenditure, but by a persistent and patriotic determination to 
 purchase and expend with economy, thereby reducing demand for 
 consumption." s It concluded this exhortation, however, by 
 recommending an increase in the pay of teachers in the lower 
 grades. The advance, which began with the lower salaries soon 
 
 1 Mayors' Inaugurals, ii, p. 230 (1861). 
 
 * A detailed statement of school expenditures will be found on p. 365 of the 
 Appendix. 
 
 1 City Documents, no. 105 (1863), p. 7.
 
 140 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 became general, continuing until 1867. The following table gives 
 the salaries of the principal grades during the most important 
 years of increase, the figures being the maximum pay received. 
 
 1863 1865 1866 1867 
 
 Headmaster, High $2,800 $3,500 $4,000 $4,000 
 
 Submaster, " 2,000 2,500 2,800 3,000 
 
 Ushers, " 1,600 2,000 2,200 2,200 
 
 Masters, Grammar 2,000 2,500 2,800 3,000 
 
 Submasters, " 1,600 2,000 2,200 2,200 
 
 Ushers, " 1,000 1,500 1,600 1,600 
 
 Primary 450 600 650 650 
 
 Total $11,450 $14,600 $16,250 $16,650 
 
 The average increase from 1863 to 1867 was 45 per cent. The 
 only important changes during the remainder of the period were 
 the increase in the salaries of the submasters and ushers in the 
 grammar schools to $2,600 and $2,000, respectively, and the rise 
 in the pay of the primary teachers to $800. The growth in the 
 amount paid to instructors after 1867 was largely due to increase 
 in their number. 
 
 The expenditure for new schoolhouses reached its highest 
 figure after 1867, rising from $188,790 in that year to $612,337 in 
 1869. The need for new accommodations was the result not 
 only of the growth in population but also of the shifting of resi- 
 dence sections. The movement of population away from the 
 center of the city left Boston with a number of useless school- 
 houses, and, at the same time, required provision for the pupils 
 elsewhere. 1 In his inaugural of 1871 Mayor Gaston urged a halt 
 in this expenditure, remarking that " there are limits to expendi- 
 tures for even the best of objects " and suggesting that " during 
 the present year all demands for extra outlays be carefully 
 scrutinized." 2 The Mayor's recommendation was followed that 
 year, only $99,300 being spent. In 1872 Mayor Gaston inti- 
 mated that in the construction of schoolhouses the city had " in 
 some instances, exceeded in size the limit best adapted to economy, 
 efficiency and convenience." 3 The following year Mayor Pierce 
 
 1 City Documents, no. 83 (1870), p. 4. 
 
 1 Mayor's Inaugural (1871), p. 15. 3 Ibid. (1872), p. 22.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 141 
 
 suggested the wisdom of hiring accommodations in districts where 
 the increase in school population was not great, rather than 
 " erecting large and costly structures while building materials 
 and labor command the present high prices." l Despite these 
 suggestions, the amount expended for schoolhouses averaged 
 $451,193 in the years 1872 and 1873. 
 
 Expenditure was somewhat increased by the taking on of new 
 branches of education. In November, 1868, the first evening 
 schools were established, an experiment successful from the 
 start. 2 The first free public school for deaf mutes in this country 
 was started in Boston in i869. 3 
 
 Water. The cost of supplying water amounted to 13 per cent 
 of the total expenditures in the years 1854 to 1857 an< ^ *5 P er 
 cent in the period 1868 to 1871. In the latter period the per 
 capita burden was $6.17, as against $2.19 for the former. The 
 rapid increase from $404,970 in 1860 to $1,398,702 in 1873 was 
 due to the necessity of enlarging the supply and also to the 
 extension of the system into the annexed territories. 
 
 In 1860 the lake and aqueduct were being used to their utmost 
 capacity. By raising the dam, however, the city was able to 
 put off for a few years the necessity of obtaining a supply from 
 other sources. 4 At this time New York, with a population four 
 times that of Boston, was using but one- third more water. 5 A 
 more economical use of the Cochituate supply was made possible 
 by the construction in the years 1865 to 1871 of a large reservoir 
 at Chestnut Hill. The cost of this great work, exclusive of the 
 beautiful driveway around its shores, was $2,450,000, far exceed- 
 ing the estimate of $900,000 made by the board. 6 
 
 Expenditure for water reached its height in 1868, at $1,788,015. 
 It was prevented from falling back to its old level, after the 
 Chestnut Hill work was completed, by the necessity of introduc- 
 ing water into Roxbury and Dorchester. From 1868 until 1873 
 
 1 Mayor's Inaugural (1873), P- 2 4- 
 1 City Documents, no. 52 (1869), p. 4. 
 1 Ibid., no. Q (1870). 
 
 * City Documents, no. 9 (1862). 
 
 1 Mayors' Inaugurals, ii, p. 247 (1862). 
 
 City Documents, no. 85 (1865).
 
 142 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 about $1,500,000 was expended in supplying these communities. 
 City water had been their chief motive for annexation. 1 
 
 The introduction of meters in manufacturing establishments 
 and the employment of inspectors to detect waste resulted in the 
 reduction of the amount used to a more reasonable figure. 2 Even 
 then the board believed that one-third of the water brought into 
 the city was wasted. 3 Before the Chestnut Hill work was com- 
 pleted, Boston was seeking a greater supply. After January 
 i, 1870, water for East Boston and Deer Island was obtained 
 from the Mystic reservoir under contract made with the water 
 board of Charlestown. 4 In 1871 engineers appointed to make a 
 study of the available sources within fifty miles of Boston re- 
 ported in favor of Sudbury River. The next year an act was 
 obtained, giving the city authority to take the waters of this river 
 and Farm Pond. 5 A temporary connection was made with Lake 
 Cochituate, by which during the summer of 1872 the city was 
 able to obtain an adequate supply. This arrangement could not 
 be made permanent, however, without injury to mill owners on 
 the river, requiring the payment of very heavy damages. 
 
 By the annexation of Charlestown in January, 1874, the city 
 came into possession of the Mystic waterworks. This system 
 was capable of supplying a large amount of water, and was pro- 
 ductive of income sufficient to pay not only the cost of mainte- 
 nance but also to yield a handsome surplus toward the reduction 
 of the debt of $1,403,000 on the works. 6 The possession of the 
 water privileges enjoyed by Charlestown in the Mystic Lake 
 had been a great inducement for the annexation of that city. 7 
 
 County of Suffolk. The expenditures of the County of Suffolk 
 did not keep pace with the general rise in city expenditures. 
 After constituting 6.9 per cent of the total expenditures in the 
 period 1854 to 1857 they fell to only 2.6 per cent in the years 
 
 Reports in Relation to Annexation of Roxbitry, City Council, 1867. 
 
 Mayors' Inaugurals, ii, p. 335 (1865). 
 
 Ibid., p. 424 (1867). 
 
 Mayor's Inaugural (1870), pp. 38, 39. 
 
 Acts, 1872, ch. 177. 
 
 Auditor's Report (1873), P- I 4- 
 
 City Documents, no. 105 (1873), PP- 20 > 2I -
 
 i86cr-73l IMPROVEMENTS AND ANNEXATIONS 143 
 
 1868 to 1871. Even the per capita figure decreased from $1.16 to 
 $1.08. 
 
 At the end of the last period Boston was very much disturbed 
 at being required to pay for certain highways in Chelsea, North 
 Chelsea, and Winthrop, laid out by the county commissioners of 
 Middlesex. A committee appointed by the city council to confer 
 with the authorities of these towns was able to secure their 
 consent to a petition to the legislature for relief. 1 No action was 
 taken by the General Court at this time, however. In 1871 the 
 demands of the county commissioners of Middlesex for a large 
 payment again incited the city to apply for relief. This time it 
 was granted, chapter 91 of 1872 providing that in the future no 
 part of any expenditure for streets or bridges in the city of Chel- 
 sea or the towns of North Chelsea and Winthrop should fall upon 
 the County of Suffolk or the City of Boston. 2 
 
 Beginning with the financial year 1866-67 the city secured 
 somewhat greater control of the county expenditures. All the 
 accounts of the jail and police court, up to that time audited and 
 allowed by a board of accounts consisting of the judge of probate 
 of Suffolk County and the police court justices, were henceforth 
 to be passed upon by the aldermen. 3 The effect of this change is 
 seen in the increase of the " mayor's drafts " from one-quarter of 
 the total county payments to almost one-half. 
 
 Miscellaneous. In the years 1862 to 1866 the city spent for 
 purposes of recruiting troops, soldiers' relief, and other expendi- 
 tures incident to the War $3,500,000. Of this amount the sum of 
 $1,100,000 was reimbursed by the state, making the net cost of 
 the War to the city $2,400,000 at the end of 1865. 
 
 The call for volunteers found no adequate legislative provision 
 in force for equipping the regiments. Public and private contri- 
 butions had to be relied upon; the city council in this emergency 
 appropriated $100,000 in aid of the volunteers belonging to Bos- 
 ton. A depot for supplies was opened in a building on Tremont 
 Street, tendered free by William Evans, the owner. The city 
 
 1 Mayors' Inaugurals, ii, p. 235 (1861). 
 * City Documents, no. 127 (1873), pp. 4, 5. 
 1 Auditor's Report (1865), p. 8.
 
 144 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 council appointed a committee to take charge of the building, 
 and the donation department was organized by Mrs. Harrison 
 Gray Otis. 1 
 
 On July i, 1862, President Lincoln called for 300,000 volun- 
 teers. In filling its quota, the city was forced to pay a bounty of 
 $100. This was no sooner filled than the second requisition for 
 300,000 was made on August 4th. Boston started in by offering 
 a $100 bounty, but only avoided a draft by raising the induce- 
 ment to $20o. 2 The total amount paid out in bounties during this 
 year was $922,885- 3 The War expenditure of 1861 and 1862 was 
 illegal and in many cases extravagant, but such was the patriot- 
 ism of the people that they never questioned these payments. 
 The payment of bounties out of money raised by taxation might 
 have been stopped on petition of ten taxpayers to the supreme 
 court. 4 
 
 In 1863 the payment of bounties by towns and cities was for- 
 bidden, and a state bounty of $50 provided for. 5 Legislation also 
 authorized the repayment to the towns and cities of the money 
 expended in bounties. 6 
 
 RECEIPTS 
 
 The extraordinary rise in the expenditures of Boston from 
 $3,500,546 in 1860 to $17,812,874 in 1873 demanded a rapid 
 increase in her receipts. The receipts of the city, exclusive of 
 loans, advanced from $3,439,236 in the first year of the period to 
 $12,391,869 in the last. Part of this increase was obtained 
 from such branches as special assessments, sales of property, 
 the institutions, and the water department. Ferry tolls opened 
 an entirely new source. The greater part of the advance was 
 met, however, from taxation. 
 
 Taxes. In the period 1860 to 1873 receipts from taxation 
 increased from $2,479,519 to $9,218,020. The tax rate in the 
 meantime had moved with many fluctuations to a higher level. 
 From 69 per cent of the total city receipts in the period 1854 to 
 1857 taxes rose to 76 per cent in the years 1868 to 1871. 
 
 1 Mayors' Inaugurals, ii, pp. 242-244 (1862). 4 Memorial History, iii, p. 268. 
 
 2 City Documents, no. 86 (1862). 5 Ibid. 
 
 8 Auditor's Report (1862), p. 143. 6 City Documents, no. 55 (1863).
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 145 
 
 In 1860, the tax rate, which in 1859 na d reached $9.70, the 
 record figure before the War, was lowered to $9.30, bringing in 
 $2,479,5i9. 1 The valuation had increased, however, from $263,- 
 429,000 in 1859 to $276,861,000 in 1860. In 1861 a still lower 
 rate, $8.90, accompanied by a slight decline in the amount of 
 assessable property, caused a falling off in the tax receipts to 
 $2,382,102. Business was depressed, and the War opening, 
 circumstances which caused the city to retrench in all ordinary 
 activities. The sudden rise of the tax rate to $10.50 in 1862, 
 valuation still remaining stationary, brought in $2,889,938. In 
 1863 the rate was raised to $i i .50. Valuation, partly in response 
 to rising prices, increased from $276,217,000 in 1862 to $302,507,- 
 ooo in 1863, the greater part of the advance being in personal 
 property. The product of the tax levy of 1863 was about $500,- 
 ooo greater than that of 1862, being $3,398,397. 
 
 In 1864 the tax rate was fixed at $13.30, producing on a valua- 
 tion about $30,000,000 greater a revenue of $4,487,609. The 
 next year the rate reached $15.80, the highest figure during the 
 period. This, levied upon property assessed at $371,892,000, 
 or about $39,000,000 higher than the valuation of the previous 
 year, brought in $6,098,150 in tax receipts. In two years the 
 amount raised from taxation had almost doubled, the taxpayers 
 responding cheerfully to these extraordinary demands. In his 
 inaugural of 1865 Mayor Lincoln stated that the taxes had been 
 met during the trying times as well as ever before. 2 The follow- 
 ing figures, showing the percentage of taxes collected to December 
 first in each of the years 1860 to 1867, bear out this statement: 
 1860, 46; 1861, 47; 1862, 51; 1863, 52; 1864, 50; 1865, 54; 
 1866, 55; 1867, so. 3 
 
 At the beginning of 1866 Mayor Lincoln looked for a reduction 
 in expenditure with the coming of peace. 4 As the receipts of the 
 city were then bringing in a large surplus, and, as business was 
 depressed, it was thought best to lower the rate to $13.00. The 
 
 1 The figures given in this section include receipts from poll, corporation and 
 bank taxes, as well as general property. 
 * Mayors' Inaugurals, ii, p. 330 (1865). 
 1 Mayor's Inaugural (1886), p. 26. 
 4 Mayors' Inaugurals, ii, p. 381 (1866).
 
 146 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 continued rise of assessable property gave tax receipts of $5,741,- 
 370, only about $300,000 less than those of 1865. The halt in 
 expenditures did not outlast 1866, and in 1867 the city found itself 
 committed to the succession of great improvements which 
 occupied the rest of the period. The city council chose to meet 
 this advance as in the War period by raising the tax rate. This 
 was set at $15.50 in 1867, $7,145,651 being collected. 
 
 This high rate, in a year of " unusual and extreme depression of 
 trade," brought forth a storm of protests. 1 Such heavy local 
 taxation, added to that imposed by the federal government, was 
 undoubtedly very burdensome. The percentage of assessable 
 property abated rose from 1.27 in 1866 to 1.42 in i867, 2 and the 
 proportion of taxes collected by December first fell from 55 per 
 cent to 50 per cent. 
 
 The city council gave way to the demands for a lower tax rate, 
 placing it at $12.30 in 1868. The receipts were $6,473,645, 
 about $700,000 less than those for 1867. The rise in valuation 
 this year was partly due to the annexation of Roxbury, which 
 added $26,000,000 in taxable property. The following year 
 Dorchester added $15,000,000. The valuation of 1867 was 
 increased about $700,000 by the removal of a difficulty which had 
 caused the city considerable annoyance and some loss. In the 
 sale of its Back Bay lands the commonwealth had given the 
 purchaser the option of taking either a deed or a three-year bond 
 for a deed. In the latter case the title remained with the state, 
 thus preventing taxation by the city. In some cases purchasers 
 had found pretexts for delaying the taking of a title as much as 
 three years after the expiration of the bond. Finally, in 1867, 
 chapter 101 was secured, permitting taxation in any event three 
 years after purchase. 3 
 
 In 1869 the tax rate again moved upward to $13.70, yielding 
 $7,696,532. The next year it reached $15.30, bringing in $9,106,- 
 481. In 1871, 1872, and 1873 the rate was fixed at a lower figure, 
 $13.10, $11.70 and $12.80, respectively. Since the early fifties 
 
 1 City Documents, no. 130 (1867), p. 6. 
 
 2 Mayor's Inaugural (1868), p. 18. 
 ' Ibid.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 147 
 
 the tax rate had been subject to rapid fluctuations, a condition 
 in great contrast to the gradual movement previous to that time. 
 In the following table will be found the amounts, in millions, of 
 both real and personal property from 1862 to 1873 with the per- 
 centage which each constituted of the total assessment. 
 
 Year Real % Personal % Total 
 
 1862 $163 59 $112 41 $276 
 
 1863 169 55.9 132 44.1 302 
 
 1864 182 54.8 150 45.2 332 
 
 1865 201 54 170 46 371 
 
 1866 225 54.2 189 45.8 415 
 
 1867 250 56.3 194 43.7 444 
 ;868 287 58.2 205 41.8 493 
 
 1869 332 604 217 39.6 549 
 
 1870 365 62.5 218 37.5 584 
 
 1871 395 64.5 217 35.5 612 
 
 1872 443 65.1 239 34.9 682 
 
 1873 47 67.8 223 32.2 693 
 
 The total valuation began to respond in 1863 to the change in 
 price levels. When once started upwards, it continued without 
 a halt from $276,000,000 in 1862 to $693,000,000 in 1873, an 
 increase of 151 per cent. The advance was due in part to the in- 
 flation of the currency, but to a greater extent, especially in the 
 latter years of the period, to the growth of the city. 
 
 Without a wide-awake board of assessors it is unlikely that the 
 valuation would have been pushed up so rapidly. In 1865 Mr. 
 Thomas Hills became one of the principal assessors, and from 
 1866 to 1892 served as chairman of the board. To his zeal in 
 getting hold of taxable property, this increase in valuation is in 
 part due. He was a student of taxation as well as an adminis- 
 trator. The report of the auditor for 1870 contains a discussion 
 by Mr. Hills, written in May, 1871, of the report of the New 
 York Tax Commission of 1870. This commission had recom- 
 mended the abolition of the tax on personal property and the 
 imposition of a tax on rentals in its place. The commission 
 believed that, since the personal property tax was so generally 
 evaded, so fruitful of perjury, and so hard upon those of little 
 means, it would be better to abolish it. Their proposed tax on 
 rentals was based on the theory that the amount a person paid for
 
 148 TEE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 rent was a fair index of his means. 1 Mr. Hills held the opinion, 
 however, that it would be unfair to exempt personal property, 
 and believed that in Boston but little personalty escaped. 
 
 It will be noticed that personal property was the first to respond 
 to the influence of inflation. In 1862 this made up 41 per cent of 
 the total assessable wealth. From 1862 to 1866 the valuation 
 of personal property advanced from $112,579,000 to $189,595,- 
 ooo, or almost $20,000,000 a year. Real estate responded but 
 slowly. As a result, personalty advanced to 46 per cent of the 
 total valuation in 1865. At this point, however, it was overtaken 
 by realty. Whereas real property more than doubled in valua- 
 tion from 1866 to 1873, personal property increased very little; 
 from 1869 to 1871 it was stationary. From 45.8 per cent of the 
 total assessable property in 1866 personalty fell steadily to only 
 32.2 per cent in 1873. 
 
 The rise in the valuation of real estate was aided by speculation 
 in land. The rapid growth of the city offered possibilities to the 
 shrewd investor, and the assessors took advantage of these 
 speculative prices to raise valuations, thereby causing no little 
 complaint. 2 With the panic of 1873, th e movement came to 
 an end. 
 
 The relative decline hi the valuation of personalty was due not 
 only to the speculative movement in realty but also to another 
 cause. It is impossible to believe that in the great prosperity 
 preceding 1873 the amount of personal property in Boston did 
 not increase. We must attribute its failure to advance in the 
 assessment to its escape from taxation, which was stimulated 
 by the remarkable advance in tax rates during this period. 
 The flight of personalty was delayed until after the War, because 
 of patriotism and the belief that such high rates would not be 
 permanent. 
 
 A large part of the increase in the tax rate during the first part 
 of the period was due to the tremendous growth of the state tax. 
 From 1860 to 1868 the expenditures of the state increased from 
 
 1 A similar recommendation was made by the Massachusetts Tax Commission 
 of 1897. 
 
 2 Mayor's Inaugural (1870), pp. 27, 28.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 149 
 
 $1,193,000 to $5,159,000.* The debt rose in the meantime from 
 $2,000,000 to $2i,ooo,ooo. 2 In 1860 and 1861 the requisitions 
 upon Boston were for only $82,245 and $94,575, respectively. 
 These payments added only $0.31 and $0.35 to the tax rate. 
 The $578,270 demanded in 1862 represented $2.09 of the total tax 
 rate of $10.50. By 1865 the city's share of the state tax had 
 risen to $1,592,501, or $4.44 of the tax rate of $15.80. The 
 greatest demand came in 1867, when the state called for $1,694,- 
 150; owing to the growth in valuation this represented but 
 $3.94 of the tax rate. The end of the War did not bring back the 
 old level of state expenditures. Aside from the charges due to 
 the War, expenditures had increased in all branches of state 
 activity, 8 and the state tax could not be greatly reduced. During 
 the years 1868 to 1873 the requisition upon Boston varied from 
 about $700,000 to $900,000. In 1873 it constituted $1.23 of the 
 total tax rate. The proportion of the state tax borne by Boston 
 increased from 31.5 per cent in 1861 * to 33.8 per cent in 1865; 6 
 the annexations of Roxbury and Dorchester carried it to 36.8 per 
 cent in 1873. 
 
 The poll tax was placed at $1.50 in 1860 and 1861. In 1862, 
 it was advanced to $2.00, and was maintained at that figure 
 thereafter. The cause of this increase is found in the provisions 
 of chapter 158 of 1862. Under the old law one-sixth of the taxes 
 must be levied upon polls. With the advent of the War, this 
 provision would have required a very excessive poll tax. The 
 legislature of 1862 realized the injustice of such a tax, and 
 limited the aggregate poll tax for all purposes, state as well as 
 local, to $2.00. Highway taxes, when separately assessed, were 
 exempted. 7 This period saw a marked increase in the number of 
 rateable polls, especially after annexation began. They rose 
 from 34,449 in 1860 to 70,199 in 1873. Even in this period, it was 
 
 Bullock, Finances of Massachusetts, p. 63. 
 Ibid., p. 61. 
 Ibid., p. 63. 
 Acts, 1861, ch. no. 
 Ibid., 1865, ch. 181. 
 Auditor's Report (1873), P- IS 1 - 
 1 Bullock, Finances of Massachusetts, p. 92.
 
 150 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 impossible to collect a large percentage of the poll tax assessments. 
 Of the assessments made in 1870, but 54 per cent had been 
 collected by I874. 1 
 
 In this period the tax system was enlarged by the addition of 
 the corporation tax and the national bank tax. The first receipts 
 from the corporation tax appear in 1864, being $391,616, or about 
 one- twelfth of the total tax receipts. In 1869 the receipts from 
 this tax rose to $453,035; in 1873, tne panic year, they fell to 
 $346,995, being about one-twenty-fifth of the total tax receipts. 
 The receipts from the bank tax begin in 1871. The amounts 
 received from this source were $271,193 in 1871, $256,014 in 1872, 
 and $205,156 in 1873. In 1873 th e bank tax contributed one- 
 fiftieth of the total tax receipts. 
 
 The corporation tax was established by chapter 208 of 1864. 
 As recast by chapter 283 of the acts of 1865, it provided that 
 Massachusetts corporations should pay a franchise tax upon 
 what has come to be known as their " corporate excess." Since 
 the enactment of chapter 158 of 1832 it had been the practice to 
 assess the real estate and machinery of manufacturing corpora- 
 tions locally. The shares were then taxed as personal property 
 at the residence of their holders with a deduction for real estate 
 and machinery. Though corporations were required to report to 
 the assessors of each locality the names and holdings of stock- 
 holders, the shares had largely escaped taxation. 
 
 The new law applied to all domestic corporations, and provided 
 that real estate and machinery were to be taxed locally, as 
 formerly. A tax commissioner was appointed, who was to assess 
 annually the true value of the capital stock. After deducting the 
 value of the real estate and machinery, he was to tax the re- 
 mainder at the average rate on property in the state. As this 
 tax was to be paid directly by the corporation to the state, 
 evasion would be no longer possible. The receipts from the 
 corporation tax were to be divided between the towns and the 
 state, the towns receiving that part of the tax paid on account of 
 shares held by their inhabitants and the state retaining that part 
 paid on account of shares held outside the commonwealth. The 
 
 1 Report of Commissioners on Taxation and Exemption (1875), p. 73.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 
 
 shares of Massachusetts corporations were then exempted from 
 further taxation. 1 In 1873 Boston received about 35 per cent 
 of the corporation tax receipts distributed among the towns. 2 
 The loss to the assessors' lists by the exemption of these shares 
 was undoubtedly small in comparison with the amount derived 
 from this more certain method of taxation. 
 
 National bank shares were taxed until 1871 like other personal 
 property and with as little success. Assessors were required to 
 find out the names of stockholders in banks located in their own 
 towns and to convey the information to the assessors in the towns 
 where these stockholders resided. Such methods were inef- 
 fectual, however. In 1868 an advance was made by requiring 
 that shares held by residents of other states should be taxed 
 locally and the proceeds turned over to the state treasury. 
 Finally, in 1871, chapter 390 provided that all shares were to be 
 taxed locally at the local rate upon their fair cash value, after 
 deducting the value of real estate owned by the bank. That part 
 collected on account of shares held by residents of other towns 
 was to go to those towns and that part collected on account of 
 shareholders residing outside Massachusetts was to go to the 
 state. 
 
 The effectiveness of the tax led to great opposition from the 
 banks, and in 1872 a return to essentially the old system was made 
 under chapter 321. In 1873, however, the state under the pro- 
 visions of chapter 315 practically reestablished the system of 
 1871. 3 The act of 1871 had provided, however, that the tax 
 should be collected from the several owners. As only a few of the 
 banks assumed the payment of the tax, the difficulties of admin- 
 istration were considerable. 4 The act of 1873 removed this de- 
 fect by imposing upon the banks the duty of paying the tax in a 
 lump sum for their various stockholders. 
 
 Chapter 121 of 1865 established an indirect penalty for tax- 
 payers, who failed to return lists of their personal property. 
 Henceforth, abatements were to be allowed only in case the 
 
 1 Bullock, Finances of Massachusetts, pp. 66, 67. 
 1 House Documents, no. 125 (1874). 
 1 Bullock, Finances of Massachusetts, pp. 82-85. 
 4 House Documents, no. 175 (1872), p. 10.
 
 152 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 valuation exceeded by more than 50 per cent the amount which 
 would have been assessed if the list had been brought in on time 
 and the abatement was to be only this excess above 50 per cent. 
 Thus, if property worth $10,000 had been assessed for $20,000, 
 the owner could only have the assessment reduced to $15,000. 
 
 Considerable dissatisfaction was felt with the work of the 
 assistant assessors. It was thought by many that the practice 
 of annual election by the city council led to the choice of incom- 
 petent officials. In 1874 Mayor Cobb advised complete reor- 
 ganization of the department, referring to the method of selection 
 as " loose and irresponsible." 1 
 
 Rents. The receipts from the rent of city property continued 
 to decline in relative importance, though they increased abso- 
 lutely. In the years 1868 to 1871 rents contributed but 1.2 per 
 cent to the total receipts of the city. The advance in the receipts 
 of this branch from $88,774 in 1860 to $130,922 in 1870 was 
 largely due to the rise in individual rents, especially those of the 
 markets. The rapid rise from $134,027 in 1872 to $190,710 in 
 1873 was due also to the acquirement of wharf property and to the 
 temporary ownership of real estate taken during the progress of 
 the great street and land improvements. 
 
 Apparently, the city was somewhat behind private owners in 
 taking advantage of the increase in real estate values. At the 
 beginning of 1866 Mayor Lincoln called attention to the fact that 
 the old State House yielded the same return in 1865 as in i86o. 2 
 At his suggestion the rents of this property were increased from 
 $11,000 to $18,000. 
 
 Interest. Though the amount derived from interest rose from 
 $70,128 in 1860 to $238,751 in 1873, it declined in relative im- 
 portance from 2 per cent of the total receipts in the years 1854 
 to 1857 to 1.5 per cent in the period 1868 to 1871. The securities 
 held by the city rose as high as $1,200,000 during the street and 
 land improvements in the early seventies, contributing about 
 $60,000 to the interest account. The record receipts of $272,703 
 in 1862 was largely due to $216,000 premium obtained in the sale 
 of city stock. 
 
 1 Mayor's Inaugural (1874), p. 31. * Mayors' Inaugurals, ii, p. 388 (1866).
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 153 
 
 The $238,751 received in 1873 was ma de up of interest pay- 
 ments of approximately $60,000 on bonds and mortgages, 
 $49,000 on deposits in the banks, $80,000 on delinquent taxes, 
 $15,000 on betterments, and $34,000 from other sources. The 
 extraordinary amount obtained in that year from interest on 
 delinquent taxes records the hardships of the Great Fire of 1872. 
 It was also due to the low rate of interest charged by the city, 
 which had lately made it profitable to delay payment, using the 
 money to better advantage elsewhere. This opportunity for 
 profit at the expense of the city was taken away in 1873 by legis- 
 lation allowing a charge of 12 per cent on delinquent tax bills. 
 Up to this time the city had exacted only 6 per cent. 1 
 
 Licenses* In the period 1868 to 1871 licenses yielded but 
 o.i per cent of the receipts of the city. During the War, the 
 receipts fell to only $4,747 in 1862. After 1865, however, higher 
 charges in some instances, accompanied by a growth in the 
 volume of business, caused a rise to $20,636 in 1873. The chief 
 sources of license receipts during this period were licenses on 
 dogs, public carriages, peddlers and intelligence offices, and the 
 charges for recording mortgages on personal property and for 
 marriage certificates. In 1867 the raising of the fee for dog 
 licenses brought in much larger receipts. 
 
 Liquor Licenses. In 1868 Massachusetts departed for a single 
 year from the policy of prohibition followed since 1852, by allow- 
 ing the granting of liquor licenses. 8 The law of 1852 had caused 
 much dissatisfaction in Boston, where the police were powerless 
 to prevent illicit sales. Conviction could be secured in only a few 
 of the many cases brought before the courts. Consequently, the 
 reports of the chief of police and the inaugural addresses contained 
 demands for a return to the old license system. In 1862 Mayor 
 Wightman said that " to insist upon a law remaining upon the 
 statute book which is absurd in its provisions, is disregarded by 
 its own agents, and is not pretended to be enforced in our 
 courts, refusing all legislation by which it may be regulated, is 
 
 1 Auditor's Report (1873), p. ao. 
 
 1 This branch of income does not include receipts from liquor licenses. 
 
 1 Bullock, Finances of Massachusetts, p. 88.
 
 154 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 unworthy of the intelligence of a Massachusetts Legislature." l 
 The attempted enforcement of the law by the newly organized 
 state police force in the last year of the period caused much hard 
 feeling in Boston. 2 
 
 The net receipts from licenses hi 1868 amounted to $115,505, 
 after the city had paid over to the state treasury one-half of the 
 proceeds. This brief experiment gave Boston an opportunity to 
 test the productiveness of a heavy license charge. 
 
 Special Assessments. From i per cent of the total receipts of 
 the city hi the years 1854 to 1857 th e receipts from special 
 assessments rose to 3 per cent in the period 1868 to 1871. The 
 chief cause of this great increase was the passage of chapter 174 
 of 1866. Previous to the enactment of this law assessments 
 could be levied only for the laying of sidewalks, the grading of 
 unaccepted streets, and the payment of three-quarters of the cost 
 of sewer construction. 
 
 The law of 1866, modified by chapter 276 of 1868, permitted 
 the assessment of a proportionate share of the cost of the improve- 
 ment up to one-half of the special benefit conferred. Receipts 
 from special assessments were also obtained under the act 
 authorizing the reduction of Fort Hill. These assessments, 
 commonly known as " betterments," together with the charges 
 for sewer and sidewalk construction, contributed to the receipts 
 from special assessments during the period. In 1872 chapter 303 
 reduced the assessment upon sidewalks from the whole to one- 
 half the cost. 
 
 The relative importance of these three forms of assessment will 
 be seen by reference to the table on the next page, which gives 
 the amounts assessed from 1867 to i873- 3 
 
 In the seven years following the law of 1866 Boston made use 
 of the betterment provision to the extent of $3,042,807. The 
 addition of sewer and sidewalk assessments brought the total to 
 $3,533,657. Not all the amount assessed was collected, con- 
 siderable abatement being allowed in some cases, and some money 
 
 1 Mayors' Inaugurals, ii, p. 257 (1862). 
 1 Mayor's Inaugural (1874), pp. 27, 28. 
 * Auditor's Report (1873), P- 2 9-
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 
 
 155 
 
 Year 
 
 1867 
 1868 
 1869 
 1870 
 1871 
 1872 
 1873 
 
 Sewers 
 
 Sidewalks 
 
 Betterments 
 
 Total 
 
 $17,917 
 
 $6,134 
 
 $54,206 
 
 $78,257 
 
 18,040 
 
 19,056 
 
 210,289 
 
 247,385 
 
 4MI7 
 
 15,584 
 
 765,258 
 
 822,259 
 
 52,300 
 
 29,920 
 
 1,330,705 
 
 1,412,925 
 
 S9,7o6 
 
 17,608 
 
 159400 
 
 236,714 
 
 63,653 
 
 
 344,357 
 
 408,010 
 
 109,301 
 
 40,214 
 
 178,592 
 
 328,107 
 
 Total $362,334 
 
 $128,516 
 
 $3,042,807 
 
 $3,533,657 
 
 being lost by reason of the difficulty of collection. Boston had 
 never been able to collect more than a part of her special assess- 
 ments. In 1867 a committee referred to the annual loss of a 
 considerable amount of money in this branch of receipts, remark- 
 ing that it was common knowledge that these charges " were 
 hardly expected to be paid; and that the Board of Aldermen 
 went through the form of assessing them merely to comply with 
 the letter of the Statutes." The committee recommended the 
 appointment of extra clerks to hasten the process of collection. 1 
 The assessments were thereafter more rigorously collected. Of 
 the $3,533,657 assessed for all purposes during the period, 
 $2,100,000 had been collected by the end of 1873. 
 
 If we add to the $3,000,000 assessed for betterments within the 
 period $1,500,000 more for work completed by 1873 Dut n t 
 assessed until later, we have a total of $4,500,000 to place against 
 the sum of $23,000,000 expended for improvements during the 
 last seven years of the period. Though only one-fifth of this 
 expenditure, the return from betterments was a great help to the 
 taxpayer. 
 
 Health. The receipts derived from the operations of the health 
 department increased from $14,908 in 1860 to $31,218 in 1873. 
 In relative importance, this branch declined from i per cent of 
 the total receipts in the period 1854 to 1857 to 0.5 per cent in the 
 years 1868 to 1871. In the latter period, it was one-seventh of 
 the expenditure for public health. The rise in receipts after 
 1865 was chiefly due to greater receipts from the sale of ashes and 
 the abatement of nuisances. 
 
 1 City Documents, no. 117 (1867), P- 3-
 
 156 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 Institutions. The remarkable rise in receipts from institutions 
 after the loss sustained by the removal of the state paupers was 
 chiefly due to the state payment for soldiers' relief and larger 
 sales of the products of the houses of correction and industry. 
 From $31,108 in 1860 the receipts of the institutions advanced to 
 $222,789 in 1873. The highest point was reached at $361,481 in 
 1865, when very large payments for soldiers' relief were made. 
 From 2 per cent of the total receipts in the period 1854 to 1857 
 the receipts from institutions rose to 2.3 per cent in the years 
 1868 to 1871. At this time the receipts from the institutions 
 amounted to 37 per cent of the expenditures. 
 
 The development of the chief sources of these receipts can 
 readily be seen from the following table. The figures are in 
 thousands of dollars. 
 
 Year 
 
 Correction 
 
 Industry 
 
 Overseers 
 
 Insane 
 
 Soldiers 
 
 Total* 
 
 1861 
 
 IS 
 
 3 
 
 
 8 
 
 
 32 
 
 1862 
 
 ii 
 
 4 
 
 2 
 
 10 
 
 61 
 
 91 
 
 1863 
 
 IS 
 
 4 
 
 2 
 
 12 
 
 257 
 
 292 
 
 1864 
 
 16 
 
 7 
 
 6 
 
 14 
 
 310 
 
 359 
 
 1865 
 
 26 
 
 9 
 
 6 
 
 16 
 
 290 
 
 361 
 
 1866 
 
 44 
 
 9 
 
 II 
 
 IS 
 
 164 
 
 268 
 
 1867 
 
 47 
 
 16 
 
 16 
 
 ii 
 
 205 
 
 303 
 
 1868 
 
 62 
 
 18 
 
 17 
 
 8 
 
 145 
 
 265 
 
 1869 
 
 81 
 
 24 
 
 18 
 
 6 
 
 IO2 
 
 241 
 
 1870 
 
 75 
 
 25 
 
 IS 
 
 5 
 
 99 
 
 235 
 
 1871 
 
 72 
 
 20 
 
 23 
 
 6 
 
 95 
 
 226 
 
 1872 
 
 73 
 
 19 
 
 24 
 
 3 
 
 87 
 
 218 
 
 1873 
 
 55 
 
 IS 
 
 20 
 
 2 
 
 81 
 
 222 
 
 A serious attempt was made during the period to make the 
 house of correction self-supporting. In 1859 the receipts of this 
 establishment were about $25,0x30. From 1860 to 1864, however, 
 the receipts were very small, the directors being unable to secure 
 a market for the product of the institution. The master of the 
 house attributed the small receipts to the " present deplorable 
 condition of our country." 2 In 1864 remunerative labor was 
 found for the female prisoners. Sewing machines now enabled 
 them to make over thirty cents a day, whereas in 1863 they had 
 
 1 The figures for the total receipts include a small amount received from mis- 
 cellaneous sources not given in the table. 
 1 Auditor's Report (1860), p. 259.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 157 
 
 earned less than five cents. 1 In 1867 the introduction of the 
 manufacture of shoes brought the receipts to approximately 
 $62,000 in 1868 and $81,000 in 1869.* From 1869 until 1872 the 
 institution was practically self-supporting. The crisis of 1873 
 reduced the receipts to $55,000. 
 
 The receipts of the house of industry and reformation record a 
 similar development. The movement for the greater employ- 
 ment of its inmates, so many of whom were incapable of any 
 remunerative activity, began at the close of the last period. In 
 his inaugural of 1860 Mayor Lincoln referred especially to the 
 " development of the agricultural resources of the Island." 3 
 The receipts of this institution rose from only $3,000 in 1861 
 to $25,000 in 1870. Before its overcrowding, the insane hospital 
 received a considerable amount from the board. 
 
 School Fund. The contribution from the Massachusetts school 
 fund averaged in the years 1868 to 1871 $9,194, a little less than 
 o.i per cent of the total receipts of the city. After 1873 Boston 
 ceased to receive anything from this source. Chapter 348 of the 
 acts of 1874 confined the distribution to towns and cities with 
 a valuation not exceeding ten million dollars. 
 
 Water. The receipts of the water department rose from $372,- 
 290 in 1860 to $1,118,598 in 1873. In the years 1868 to 1871 
 this branch made up 7 per cent of the total receipts of the city. 
 Throughout this period a serious attempt was made to secure 
 sufficient receipts to cover the annual maintenance charges. It 
 was rendered ineffectual, however, by phenomenal waste in the 
 use of water, which made necessary the almost continual enlarge- 
 ment of the plant. 
 
 The first year of the period saw a rise in receipts from $353,465 
 to $372,200. This was partly due to the introduction of meters, 
 which had been installed in some of the large manufacturing 
 establishments in 1859.* The extension of the meter system in 
 the next few years contributed to the rise to $472,842 in 1865. 
 Though the waste was somewhat reduced by the limited employ- 
 
 1 Auditor's Report (1863), p. 255. * Mayor's Inaugural (1868), p. 46. 
 
 1 Mayors' Inaugurals, ii, p. 207 (1860). 
 4 City Documents, no. 220 (1894), p. 150.
 
 158 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 ment of meters and the maintenance of a system of inspection, 
 it still continued very large. It was generally believed that the 
 only certain remedy was the universal introduction of meters. 
 The city council halted at a step which would have required the 
 expenditure of a half million dollars. 1 
 
 Even at this time there was a movement for the reduction of 
 water rates, which was strong enough to secure in 1865 the 
 consideration of the city council. The vigorous protests of the 
 water board prevented the lowering of the rates. 2 The board, 
 moreover, pointed out so successfully the financial straits of the 
 department that the rates for meters were raised, this increase 
 accounting for the advance in receipts from $472,842 in 1865 to 
 $530,526 in 1866. 
 
 The sudden rise in receipts from $649,893 in 1869 to $782,610 
 in 1870 was largely due to the passage of a very reasonable ordi- 
 nance, allowing a credit to the water department for water used 
 by other departments. 3 It was hoped that this allowance would 
 make the water works self-supporting. In his inaugural of 1870 
 Mayor Shurtleff stated that a million dollars had been lost to the 
 water department by failure to charge for water thus supplied. 
 He suggested in reparation the transfer of a like amount from the 
 water to the city debt. 4 The growth of the receipts to $i , 1 18,598 
 in the last year of the period was largely due to the increased use 
 of water in the annexed territories. 
 
 In the table on the following page the receipts and expenditures 
 of the water department have been placed side by side, show- 
 ing how the continued demands for a larger plant, prevented the 
 receipts from overtaking the expenditures. The figures are in 
 thousands of dollars. 
 
 Ferries. On March 24, 1870, the city council established by 
 ordinance a schedule of tolls for the municipal ferry, which 
 reduced considerably the rates charged by the private company. 6 
 Under these rates the receipts increased from $180,058 hi 1870 to 
 
 1 Auditor's Report (1861), p. 284; Mayors' Inaugurals, ii, p. 335 (1865). 
 
 2 City Documents, no. 76 (1865). 
 
 8 Mayor's Inaugural (1870), p. 40. 
 
 4 Ibid. (1870), pp. 40, 41. 
 
 6 City Documents, no. 96 (1870), p. 4.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 159 
 
 Excess of 
 Year Expenditures Receipts Expenditures 
 
 1860 404 372 32 
 
 1861 378 380 2 (Surplus) 
 
 1862 413 4< 13 
 
 1863 53<> 434 96 
 
 1864 765 463 32 
 
 1865 688 472 216 
 
 1866 873 530 343 
 
 1867 1,114 550 564 
 
 1868 1,788 609 1,179 
 
 1869 1,562 649 913 
 
 1870 1,596 782 814 
 
 1871 1,224 841 383 
 
 1872 1,160 902 258 
 
 1873 M98 i,8 280 
 
 $219,507 in 1873. I D th e following table the total expenditures, 
 the ordinary expenditures, and the receipts are given, in thous- 
 ands of dollars. 
 
 Year Total Expenditures Ordinary Expenditures Receipts 
 
 1870 212 212 180 
 
 1871 255 204 184 
 
 1872 242 192 205 
 
 1873 297 209 219 
 
 The rates established by the city council were sufficient after 
 the first two years to meet the ordinary expenditures, exclusive 
 of the return on capital invested. From the very start, however, 
 there was a strong movement for reduction of rates. In 1871 an 
 order for the abolition of the tolls was defeated in the city council. 
 In the same year the aldermen passed a measure, reducing the 
 rates for foot passengers from two cents to one cent. This order 
 was defeated in the common council. 1 
 
 Sales of Property. The sale of city property contributed 3.7 per 
 cent to the total receipts of the city in the period 1868 to 1871. 
 As in former periods, land sales were still the chief source of these 
 extraordinary receipts. In the following table are given the 
 amounts received from sales of property, and the sums derived 
 from the sales of lands. The latter figures fluctuate more than 
 the former, because they include payments in bonds as well as in 
 cash. The figures are in thousands of dollars. 
 
 1 City Documents, no. 220 (1894), p. 156.
 
 l6o THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 Year Sales of Property Land Sales 
 
 1860 233 125 
 
 1861 93 43 
 
 1862 254 72 
 
 1863 70 102 
 
 1864 191 94 
 
 1865 100 195 
 
 1866 142 232 
 
 1867 198 139 
 
 1868 293 267 
 
 1869 343 464 
 
 1870 399 94 
 
 1871 453 232 
 
 1872 363 58 
 
 1873 346 65 
 
 The preceding period had closed with very large land sales. 
 In the depression of the early sixties these fell off considerably, 
 bringing in only $43,000 in 1861. At this time the completion 
 of the commonwealth lands in the Back Bay had glutted the mar- 
 ket for building lots; and it was felt by the city government that 
 some years must elapse before remunerative prices could be 
 secured. 1 The expenditure of a million dollars for the South 
 Bay filling had made certain a large loss even at the best of prices. 
 
 Throughout the period the policy of sale for settlement pre- 
 vailed. The old idea of finding in the land receipts the means of 
 paying off the debt had long since been given up. Mayor 
 Lincoln expressed the current view in his inaugural of 1863. " It 
 has been thought in the past," the Mayor said, " that our public 
 lands would be a very productive source of wealth to the City; 
 but experience has proved that we have been too sanguine in this 
 respect. Beside the good policy which has been pursued in sell- 
 ing them at a low valuation, for the purpose of securing tax-paying 
 proprietors, the laying out of streets, the grading, paving, light- 
 ing, and in some instances laying edge-stones, reduces the amount 
 anticipated from the sale." 2 
 
 In 1865 the sale of public lands again assumed large propor- 
 tions, rising as high as $464,000 in 1869. Better prices were 
 obtained, as the demand for land increased after the War. 3 
 
 1 City Documents, no. 34 (1861), p. 8. 
 * Mayors' Inaugurals, ii, p. 283 (1863). 
 1 Mayor's Inaugural (1868), p. 23.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS l6l 
 
 From 1865 to 1871, when the great movement stopped, $1,623,- 
 ooo was received from the sale of public land. The falling off in 
 these receipts in the last two years of the period was due to a 
 smaller demand and to the fact that the amount of salable land 
 had been greatly reduced. 
 
 County of Suffolk. The receipts of the county were reduced 
 by the act of 1860, which stopped the repayment of two- thirds of 
 the cost of criminal prosecutions, giving in return the receipts 
 from fines and costs. With the growth of the county and the 
 consequent increase in court business the receipts increased from 
 $30,418 in 1861 to $156,395 in 1873. The county receipts were 
 only i.i per cent of the total in the years 1868 to 1871. The 
 proportion of county expenditures met by receipts at this time 
 was 44 per cent. 
 
 DEBT 
 
 This period saw an advance in the net debt from $7,568,000 to 
 $27,719,000, the greater part of the increase being due to the 
 tremendous improvements undertaken during the years 1867 to 
 1873. The per capita debt rose from about $42.50 to $100. 
 The interest charge resulting from the city debt proper increased 
 from $161,000 in 1860 to $1,756,000 in 1873; the interest on the 
 water debt rose meanwhile from $284,000 to $522,000. In 1873 
 this combined charge added about 15 per cent to the city's 
 expenditures, exclusive of the state tax. 
 
 The year 1859 had closed with a small reduction in the net 
 debt of the city. In 1860 and 1861 a lower tax rate combined 
 with diminished receipts from the sale of lands resulted in in- 
 creases of $387,000 and $287,000, respectively. Of the $1,700,- 
 ooo borrowed during these two years, about $220,000 was for the 
 improvement of the public lands, $424,000 for schoolhouses, 
 $75,000 for public grounds, $160,000 for public buildings, $680,- 
 ooo for streets, and $160,000 for the sudden demands of the War. 
 Inasmuch as expenditures were stationary during these years, it 
 would seem that the maintenance of a slightly higher tax rate 
 would have made borrowing unnecessary. The fear of over- 
 burdening the taxpayer in a period of depression led to the lower 
 rates.
 
 1 62 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 In 1862, however, the addition of $1,500,000 to the expendi- 
 tures of the city as a result of the War justified the increase of 
 $1,086,000 in the net debt of the city, which at the end of the 
 year stood at $9,328,000. The city council made a very com- 
 mendable attempt to meet a large part of these extraordinary 
 demands from taxation. The tax rate was raised from $8.90 in 
 1 86 1 to $10.50 in 1862, and even higher in the succeeding years. 
 The high credit, which the city had always enjoyed, was main- 
 tained at this critical time by an expression in an order of the 
 city council of its determination to pay both interest and princi- 
 pal in specie. 1 
 
 On February 24, 1862 Alderman Amory brought in a resolution 
 for a petition to secure certain important amendments to the 
 charter. One of these was a provision that not more than one per 
 cent of the last preceding valuation should be assessed for munici- 
 pal expenditures, and that the debt should not exceed 5 per cent 
 of the same valuation. 2 Though nothing came of the Alderman's 
 motion, it is important as foreshadowing the enactment of similar 
 legislation years later. 
 
 The tax rate of 1863 was placed at $11.50, and, although the 
 expenditures were almost as heavy as in the preceding year, an 
 increase of only $457,000 in the net debt was found necessary. 
 By 1864 the rise in prices had affected all city expenditures so 
 that the total appropriations were over $1,000,000 larger than in 
 1863. A large part of the increase was obtained by raising the 
 rate of taxation, this time to $13.30. The net debt rose only 
 $90,000. The city purchased $50,000 water scrip, not due until 
 1 867.' In September, 1864, the committee on finance concluded 
 that it would be less burdensome upon the taxpayers, if future 
 loans should be made payable, both interest and principal, in 
 currency. The city very carefully provided against misunder- 
 standing by printing on the face of its issues the words " cur- 
 rency loan." These were to bear interest at 6 per cent, the gold 
 loans previously obtained being for 5 per cent. 4 The very 
 
 1 City Documents, no. 102 (1862), p. 6. * Ibid., no. 18 (1862). 
 
 J Auditor's Report (1864), p. 211. 
 
 * Mayors' Inaugurals, ii, p. 327 (1865).
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 163 
 
 honorable policy pursued by the city during the War, when the 
 cost of procuring gold raised her debt charges to an extraordinary 
 figure, enhanced considerably the value of her bonds. 1 It gave 
 special satisfaction abroad, where a large part of the debt was 
 held. 
 
 In 1865 the receipts from the record tax rate of $15.80 made 
 possible the reduction of the debt by $736,000. The next year 
 $559,000 was paid off, although the tax rate had been put down 
 to $13.00. The reduction during these two years was aided 
 considerably by land sales amounting to $427,000. At the end 
 of 1866 the net debt stood at $8,580,000, having been diminished 
 $1,295,000 in two years. The city council had taken advantage 
 of the halt in expenditures to repay over one-half the money 
 borrowed from 1860 to 1865. 
 
 At the end of 1866 the gross funded debt of $12,998,000 was 
 made up of the water debt of $3,370,000 and the city debt proper 
 of $9,627,000. The latter owed its existence to the following 
 objects: ferries, $219,000; schoolhouses, $1,114,000; public 
 buildings, $1,610,000; streets, $1,590,000; land, $1,088,000; 
 War, $1,947,000; parks, $264,000; drainage, $391,000; old debts, 
 $595,000; ordinary expenditure, $660,000; and miscellaneous, 
 $146,000. Taking the years 1860 to 1866 as a whole, it would 
 seem that the increase of one million dollars in the net debt was 
 justified. 
 
 In his inaugural of 1867 Mayor Norcross urged the mainte- 
 nance of a surplus sufficient to insure the ultimate extinction of the 
 debt. He expressed satisfaction at the reduction of the federal 
 debt, and thought that the citizens of Boston should take equal 
 pride in the financial condition of the city. The Mayor pointed 
 out that the city debt had increased in spite of the " sinking 
 fund," and that the public lands had been almost all sold without 
 accomplishing the desired reduction. He recommended that 
 a surplus be obtained either by heavier taxation or by retrench- 
 ment. 2 
 
 1 The necessity of paying a premium for gold explains the rise in interest pay- 
 ments from $173,549 in 1861 to $845,796 in 1864. 
 1 Mayors' Inaugurals, ii, p. 408 (1867).
 
 164 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 The Mayor's advice was apparently accepted in part, for, 
 although the city council of 1867 planned too many improvements 
 to allow the creation of a surplus, it did meet most of the $1,800,- 
 ooo increase in expenditures from taxation. The tax rate of 
 $15.50 allowed an increase of only $367,000 in the net debt of the 
 city. The smallness of this increase is the more remarkable, 
 when we find that Roxbury added $991,000 to the debt in that 
 year. During this year the water debt increased on account of 
 the Chestnut Hill undertaking by $500,000 to $3,867,000; its 
 lowest point had been reached at $2,942,000 hi 1864. 
 
 The tax rate for 1868 was placed at $12.30 in response to the 
 great complaint against the high rate of the previous year. A 
 great advance in valuation, due in part to the annexation of 
 Roxbury, prevented a marked falling off in the receipts. The 
 land sales of the year amounted to $267,000. The city council, 
 however, planned expenditures involving an increase of about 
 $1,500,000 over those of 1867, making necessary the addition of 
 $1,486,000 to the net debt of the city. The government of 1868 
 authorized loans amounting in all to over $5,000,000. About 
 $3,300,000 were negotiated within the year, $1,300,000 for the 
 extension of the waterworks, $300,000 for schoolhouses, $1,200,- 
 ooo for street improvements, and $400,000 for improved drainage. 
 
 The year 1869 saw an increase of $2,169,000 in the debt, $213,- 
 ooo being due to the annexation of Dorchester. Once more the 
 tax rate was moved upward, this time to $13.70, the land sales 
 bringing in $464,000. In this year a 5 per cent loan of 800,000 
 was taken by Baring Bros. & Co. of London at a price of 87 in 
 gold. This loan was for the Fort Hill, Atlantic Avenue, Hanover 
 Street, and Church Street improvements, and was named the 
 " Consolidated Street Improvement Loan." 
 
 A true sinking fund, a new device for Boston, was created for 
 the repayment of this debt. The scheme contemplated the 
 investment of receipts, derived from special assessments and other 
 payments in connection with these improvements, to be held as a 
 separate fund for the annual purchase of a portion and the final 
 extinction at maturity of the remainder of the debt. 1 
 1 Auditor's Report (1869), pp. 16, 17.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 165 
 
 The transition from the crude method of debt reduction to a 
 pure sinking fund was gradual. From 1827 to 1870 certain 
 specific receipts were annually credited to the committee on 
 reduction, but kept in the general treasury balance. The plan 
 did not contemplate the accumulation of a large balance or its 
 investment. It looked rather to the annual employment of the 
 funds in the repayment of the debt. The early committees had 
 so timed the maturity of loans that purchase before the boncls 
 became due was practically never necessary. After 1860 the 
 greater magnitude and complexity of the loan operations made it 
 impossible to use the funds at once for the repayment of the debt. 
 The balances of the committee on reduction became much 
 larger, as the following table shows. The figures are in thousands 
 of dollars. 
 
 " SINKING FUND " 
 
 April 30, 1860-447 1864-1,204 1868-4,762 
 
 1861-546 1865-1,458 1860-6,339 
 
 1862-493 1866-2,748 1870-8,028 
 
 1863-876 1867-3,998 
 
 After 1865 the committee on reduction secured interest on 
 temporary loans made to the city treasurer. In 1867 the first 
 investment was made, $950,500 being placed in city of Boston 
 6 per cent currency bonds. 1 In 1869 the holdings in this stock 
 had so increased as to yield $267,000 in interest. From October, 
 1866, until January, 1868, the committee was able to provide 
 the city treasurer with all the funds he required. 2 
 
 The table on the next page, the figures being in thousands of 
 dollars, shows the annual receipts of the " sinking fund " from 
 1860 to 1869. 
 
 The tax assignment for these ten years, taken as a whole, 
 equalled the amount required by ordinance, though in some of the 
 earlier years it was under the required figure. This was true of 
 1862, a very hard year for the finances of the city. In 1869 the 
 " sinking fund " required almost 8 per cent of the tax receipts. 
 The sale of city property brought in only $1,314,000, less than 
 one-eighth of the total receipts of the fund. 
 
 1 Auditor's Report (1867), p. 9. * Mayor's Inaugural (1868), p. 16.
 
 220 
 
 263 
 
 205 
 
 
 688 
 
 300 
 
 202 
 
 82 
 
 
 584 
 
 200 
 
 227 
 
 249 
 
 
 676 
 
 300 
 
 149 
 
 48 
 
 
 497 
 
 300 
 
 iSi 
 
 84 
 
 
 535 
 
 350 
 
 1,064 
 
 67 
 
 
 1,481 
 
 360 
 
 1,101 
 
 IOI 
 
 26 
 
 1,588 
 
 400 
 
 1,096 
 
 135 
 
 76 
 
 1,707 
 
 417 
 
 1,067 
 
 174 
 
 231 
 
 1,889 
 
 577 
 
 1,271 
 
 169 
 
 267 
 
 2,284 
 
 1 66 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 Year Tax Cash Balance Sales Interest Total 
 
 i860 
 
 1861 
 
 1862 
 
 1863 
 
 1864 
 
 1865 
 
 1866 
 
 1867 
 
 1868 
 
 1869 
 
 Total 3,424 6,591 1,314 600 11,929 
 
 At the end of 1869 a " sinking fund " of $8,028,000 and bonds 
 and notes of $1,187,000 brought the total amount applicable to 
 the reduction of the debt to $9,215,000. This large sum, with 
 " sinking fund " payments of $2,000,000 a year, made the final 
 extinction of a gross funded debt of $18,687,000 seem only a 
 matter of a few years. 
 
 Unfortunately, this excellent financial condition was too well 
 understood by the city council. Of the $2,284,000 paid to the 
 " sinking fund " in 1869, $1,848,000, or all except receipts from 
 sales of property and interest, came from the taxpayer. This 
 charge of over $3.00 on a tax rate of $13.70 seemed to many an 
 unnecessary burden. In 1870 Alderman Talbot expressed the 
 current opinion in these words: " This increase of our sinking 
 fund beyond what I conceive to be a proper ratio to the debt to be 
 paid from it, also increases our taxes at least two dollars on the 
 thousand, and raises them above a point they never should 
 reach." 1 It was found that the existing " sinking fund " with 
 prospective additions and accumulations would meet at ma- 
 turity the entire debt without recourse to the 3 per cent tax 
 assignment. 2 The desire for a lower tax rate was, therefore, 
 the chief motive for the passage of the ordinance of December 24, 
 1870, establishing a true sinking fund system. Previous ordi- 
 nances of this kind had looked for an increase in the debt appro- 
 priation; this contemplated a decrease. 
 
 1 City Documents, no. 83 (1870), p. 8. 
 
 2 Auditor's Report (1870), p. 7.
 
 i86o-73l IMPROVEMENTS AND ANNEXATIONS 1 67 
 
 In 1870, the last year under the crude " sinking fund," the tax 
 rate was placed at $15.30, this figure probably lending the final 
 argument for a change. The net debt increased in this year to 
 $15,032,000, an advance of $2,430,000. 
 
 The sinking fund system established in 1870 was carefully 
 devised. The funds were to be managed by a board of com- 
 missioners, consisting of the mayor, who was to act as chairman, 
 the city treasurer, the auditor, who was to serve as secretary, the 
 chairman of the joint committee on accounts, the chairman of the 
 committee on finance of the common council, and two members 
 to be elected by the city council for two years from the citizens at 
 large. The ordinance provided for the complete separation of 
 the sinking funds from the general balance of the treasury. 1 The 
 outstanding debt was divided into three parts, the water, the 
 consolidated street improvement, and the general debt, each 
 having its own funds. The ordinance gave the commissioners 
 power to suspend taxation for the old debt, when in their opinion 
 the sinking fund was sufficient with prospective accumulations 
 to meet its payment at maturity. 
 
 Every future loan was to have a special sinking fund. Loans 
 for public buildings and building sites were to run for ten years, 
 and were to require the annual appropriation into the sinking 
 fund of 6 per cent of their amount, those for the street improve- 
 ments and the purchase of public lands, twenty years, with a 
 3 per cent requirement. The maturity of water loans was fixed 
 at thirty years, the sulking fund demanding i $ per cent annually. 
 The annual balance in the treasury was assigned to meet these 
 requirements. The residue was to be raised by taxation, on the 
 order of the commissioners. Any income earned by the funds 
 was to be paid into them, as well as receipts arising from the 
 employment of the loans, such as special assessments. The 
 receipts from the sale of city property were also to be turned over 
 to the commissioners. The ordinance stipulated that the com- 
 missioners were to invest the funds either in permanent or 
 temporary loans of the city, or in the bonds of the state or federal 
 government. Investments must bear at least 6 per cent interest. 
 
 1 Auditor's Report (1870), pp. 7, 8 and pp. 197-199.
 
 1 68 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 The bonds of the city thus acquired were not to be cancelled, but 
 were to remain as part of the specific funds with which they were 
 purchased. In the case of water loans it was provided that any 
 surplus receipts from rates after payment of expenditures includ- 
 ing interest upon the water debt should be turned into the 
 sinking fund. 1 
 
 The new system contemplated the establishment for each loan 
 of a specific fund, kept separate from the general balance in the 
 treasury. It was intended that, through annual payments into 
 these funds and their continual investment, the means for the 
 amortisation of every debt should be provided at its maturity. 
 In his inaugural of 1871 Mayor Gas ton expressed satisfaction with 
 the new device. " It would seem," the Mayor said, " that the 
 new ordinance sufficiently protects the present bondholders of the 
 city, and while it makes ample provision for the payment of 
 future loans, taxation will be relieved and made more equal and 
 satisfactory." 2 Though the system did provide for the eventual 
 repayment of all loans, it never could ensure the practical extinc- 
 tion of the debt, without the determined stand of the government 
 to meet all expenditures from taxes. 
 
 The board of commissioners on the sinking fund was organized 
 on February 15, 1871. On February 27th the commissioners 
 notified the city council, as had been expected, that there would 
 be no taxation required on account of the outstanding debt of 
 nearly $24,000,000. For the sinking fund payments on loans 
 authorized but not then negotiated, they called for a tax of only 
 $77,625.* 
 
 The city loans proper issued in 1870 amounted to $7,322,000, 
 and in 1871 to $3,037,000. Practically all of these were for street 
 and land improvements. In the latter year the tax was reduced 
 to $13.10, the city council no longer resting under the obligation 
 to raise so large an amount for debt reduction. The net debt was 
 increased in 1871 by $944,000, rising to $15,976,000. 
 
 In 1872 the tax rate was placed at $i i .70, the lowest figure since 
 1863. This year saw an increase in the net debt of $1,938,000. 
 
 1 Auditor's Report (1870), pp. 197-199. * Mayor's Inaugural (1871), p. 12. 
 1 Auditor's Report (1870), p. 7.
 
 1860-73] IMPROVEMENTS AND ANNEXATIONS 169 
 
 Loans to the amount of $2,834,000, exclusive of the water debt, 
 were issued, schools and public buildings calling for almost 
 $1,000,000, and street improvements demanding $1,755,000. 
 
 The rise hi expenditures to $18,641,000 the last year of the 
 period brought a somewhat higher tax rate $12.80. In this 
 very eventful year city loans proper amounted to $8,129,000, 
 over $7,000,000 being for street improvements. The debt was 
 also increased by the assumption of the Charlestown indebtedness 
 of $2,730,349, the Brighton debt of $708,590, and the West 
 Roxbury, of $520,000, a total addition due to annexation of 
 $3,958,ooo. 1 The net debt reached $27,719,000 at the end of 
 1873, an increase of $9,805,000 for the year. 
 
 The Great Fire of November, 1872, was responsible for a 
 considerable increase in the debt, the street improvements in the 
 burnt area requiring an expenditure of over $5,000,000. But for 
 the interposition of the courts, the fire would have led to still 
 greater borrowing. Among the acts passed by the special session 
 of the legislature convened after the Fire was one authorizing the 
 city to encourage rebuilding by loans not exceeding $20,000,000 
 to owners of land in the burnt district. Three commissioners, 
 William Gray, Otis Norcross and J. G. Abbott were appointed 
 with authority to lend on first mortgages, and a loan of $5,000,- 
 ooo was authorized by the city council. A petition signed by ten 
 legal voters, however, brought first, a temporary and, then, a 
 perpetual injunction against such use of the public money, the 
 supreme court holding the act unconstitutional. 2 Fortunately, 
 private capital was able to rebuild within a year nearly the whole 
 of the burnt area " without assistance from abroad and without 
 apparent withdrawal of capital from active business." 3 
 
 During the whole period and especially in the last two years the 
 city borrowed considerable amounts for schoolhouses and other 
 public buildings. In his inaugural of 1874 Mayor Cobb urged 
 that these expenditures be met from taxes. 4 In the following 
 table will be found contrasted the objects for which the debts of 
 
 1 Auditor's Report (1873), P- " 
 
 1 Ibid. (1872), pp. 7, 8. 
 
 * Mayor's Inaugural (1874), p. 9. Ibid. (1874), p. 14.
 
 1 70 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 1860 and 1873 were incurred. The figures, in thousands of 
 dollars, are for the gross funded debt, exclusive of the water debt 
 
 and the annexation debts. 
 
 1860 . 1873 
 
 Streets 1,587 20,392 
 
 Schoolhouses 512 3,005 
 
 Old debts 716 595 
 
 Land 1,116 626 
 
 Ordinary expense 531 636 
 
 Public buildings 492 * 2,187 
 
 Parks 108 261 
 
 Ferries 250 317 
 
 War 1,911 
 
 Drainage 389 
 
 Miscellaneous 125 151 
 
 Total 5,439 3O,475 
 
 The great increase was largely due to the tremendous street 
 improvements. A considerable amount also resulted from loans 
 for schoolhouses and public buildings. It was impossible that 
 Boston should have undertaken vast land and street improve- 
 ments without making great use of her credit. But the net debt 
 of $27,000,000 turned over to the next period seems a heavy 
 burden, when we realize that succeeding years were likely to 
 present their own great tasks. 
 
 FINANCIAL POLICY 
 
 The year 1859 closed with expenditures of $3,578,071, inclusive 
 of the state tax, and a net debt of $7,568,000. A tax rate of 
 $9.70, the record figure before the War, had made possible a 
 slight reduction in the debt. In 1860 the city council lowered the 
 rate to $9.30, keeping expenditures at practically the same 
 amount as in the previous year. As a result, $381,000 was added 
 to the debt. 
 
 In 1 86 1, and 1862 Joseph Milner Wightman was mayor. The 
 existing business depression and the gathering war cloud brought 
 retrenchment in practically all lines of city activity. In his 
 inaugural of 1861 Mayor Wightman said to the city council, " I 
 have no doubt that your judgment will accord with my own in 
 forbearing, at this time, to present or recommend any new pro-
 
 1 860-73] IMPROVEMENTS AND ANNEXATIONS 1 71 
 
 jects involving public expenditure, and the consequent taxation 
 of our citizens. The necessary machinery of government must 
 be kept in motion; and the works and measures connected with 
 the public wants and improvements, already in progress, should 
 be prosecuted with diligence and prudence." 1 Expenditures 
 were curtailed wherever possible and the city's money saved for 
 the more urgent demands of the Union. In spite of an expendi- 
 ture of $250,000 for War purposes, the economy practiced in 1861 
 resulted in a total expenditure of $3,438,351, about $150,000 less 
 than the amount expended in 1860. The desire to spare the tax- 
 payer led, however, to a reduction in the rate to $8.90. The city 
 was obliged to borrow, adding $287,000 to its net debt. The 
 policy of the War period is clearly stated in the following extract 
 from a committee report. " In the early moments of dismay 
 and discouragement, occasioned by our national calamity, we 
 naturally directed every effort to military preparation. Our 
 expenses were economized, our resources husbanded, and all 
 public works of magnitude not already commenced were post- 
 poned to a more convenient season." 2 Much of this War ex- 
 penditure was incurred entirely upon the responsibility of the 
 city, as no adequate legislation provided in the first year for the 
 equipment of troops. 
 
 One-third of the expenditure of $5,203,406 demanded in 1862 
 was due to the War. To meet this extraordinary expense, the 
 tax rate was raised to $10.50, and the net debt was increased by 
 $1,086,000, an addition amply justified. At the end of the fiscal 
 year 1862 work was begun on a new city hall, almost the only 
 extraordinary undertaking of the War period. 
 
 In 1863 Frederick Walker Lincoln was recalled to the head of 
 the city government. He remained in office four successive 
 years, managing the affairs of the municipality with marked 
 ability. The policy of his administration was made evident in 
 his first inaugural, when he remarked that " the times demand 
 and our constituents have a right to insist, that their servants 
 should pursue a most rigid economy in every department of the 
 
 1 Mayors' Inaugurals, ii, p. 222 (1861). 
 1 Cily Documents, no. 34 (1861), p. 16.
 
 172 THE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 public service." l Expenditures were cut down wherever pos- 
 sible. But for the necessity of paying more for supplies and labor, 
 the expenditures for ordinary city activities would have been 
 much less in 1863 than in 1862. The state tax levy of $756,000 
 and the bounty tax of $513,000 made the total expenditures for 
 1863 $5,067,454. Only $457,000 was added to the net debt, the 
 tax rate of $11.50 bringing in the greater part of the necessary 
 receipts. 
 
 The continued rise in prices, together with the great cost of 
 procuring gold for interest payments, raised expenditures to 
 $6,160,264 in 1864. Mayor Lincoln still held the city council to 
 economy wherever possible. 2 The policy of meeting a large part 
 of the expenditures from taxation was firmly adhered to, the tax 
 rate being advanced again to $13.30, and only $90,000 was added 
 to the debt. In 1865 the tax rate reached $15.80, bringing in 
 receipts sufficient to meet not only the expenditures of the year, 
 which amounted to $6,389,821, but to pay off $736,000 on the net 
 debt. The state tax amounted to $1,592,501. Improvements 
 were still put off until better times, the only exception being the 
 much-needed Chestnut Hill Reservoir. 
 
 The need of enforced economy being past, expenditures rose 
 to $6,533,619 in 1866. Though the tax rate was lowered to 
 $13.00, a rapidly advancing valuation permitted a reduction of 
 $559,000 in the net debt. The debt of 1867 was $8,580,000, only 
 $625,000 greater than that of 1861. The policy, which de- 
 manded retrenchment in city activities and met with liberal hand 
 the requirements of the War, without adding to the debt, cannot 
 be too highly commended. 
 
 Otis Norcross succeeded Mayor Lincoln, his term covering the 
 single year 1867. He is to be remembered for the valuable ser- 
 vice he rendered in holding in check the radical elements at a 
 time when extravagance was sweeping over the whole country. 
 In his inaugural of 1867 the Mayor firmly demanded either 
 heavier taxation or a curtailment of expenditure. 3 His stand 
 restricted expenditure to the improvements most needed, keeping 
 
 1 Mayors' Inaugurals, ii, p. 278 (1863). * Ibid., ii, p. 299 (1864). 
 1 Ibid., ii, p. 409 (1867).
 
 1 860-73] IMPROVEMENTS AND ANNEXATIONS 173 
 
 Boston from undertakings that fell within the province of private 
 endeavor. Though expenditures increased to $8,333,660, the 
 Mayor secured a tax rate of $15.50. Consequently, the debt 
 advanced but $367,000. Mayor Norcross understood well the 
 great movement for the expenditure of public money which began 
 in the War period, when the government became accustomed to 
 hasty appropriations. 1 
 
 In 1868, 1869 and 1870, Dr. Nathaniel Bradstreet Shurtleff 
 was mayor. The first year of his administration saw the annexa- 
 tion of Roxbury, the second, that of Dorchester. In spite of an 
 advance in expenditures to $9,716,337, the tax rate for 1868 was 
 reduced to $12.30. The increase in the net debt was $1,486,000. 
 The lower tax rate was the result of the great number of com- 
 plaints of excessive taxation. Circumstances would have justi- 
 fied a higher rate. In 1869 the advance in expenditure to $12,- 
 866,176 brought the rate to $13.70, increasing the debt by 
 $2,169,000. 
 
 The city council of 1870 called a halt in the upward movement, 
 restricting its activities to undertakings already commenced. 
 Mayor Shurtleff in his inaugural recommended strict economy. 
 He referred to the " costly and uncalled for luxuriousness," which 
 had crept into municipal affairs in the past four years. 2 The 
 council of 1870 made itself memorable by reducing the estimates 
 $2,ooo,ooo. 3 It also raised the tax rate to $15.30. The debt 
 increased $2,430,000. Up to 1870, a large amount was annually 
 set aside for the use of the committee on reduction of the debt. 
 It was plain that, as soon as the great improvements then under 
 way were completed, the continuance of this policy would soon 
 secure the practical amortisation of the debt. The adoption of a 
 less severe sinking fund system was an answer to the popular 
 demand for a lower tax rate. The tax rates for the three suc- 
 ceeding years were $13.10, $11.70 and $12.80. 
 
 In 1871 and 1872 William Gaston was mayor. In his first in- 
 augural he recommended economy, at the same time demanding 
 
 1 Mayors' Inaugurals, ii, p. 407 (1867). 
 
 1 Mayor's Inaugural (1870), p. 14. 
 
 1 City Documents, no. 121 (1870), pp. 6, 7.
 
 174 TEE FINANCIAL HISTORY OF BOSTON [1860-73 
 
 the carrying out of all necessary improvements. 1 He looked 
 with much concern on the per capita taxation of Boston, greater 
 than that of any other city. 2 It is probable that the large ex- 
 penditure of Boston at this time was due in part to extravagance. 
 It is also true that a considerable portion was caused by the 
 demand of the people for better services. A part was the result 
 of conditions which the city government was not responsible for, 
 such as the necessity of making street improvements without 
 the right to levy adequate special assessments. 
 
 In 1871 expenditures fell slightly to $12,416,917; but, with the 
 low tax rate, $944,000 was added to the debt. The next year the 
 upward movement was continued, expenditures rising to $14,- 
 924,920. The Great Fire was responsible for a part of this rise 
 and still more for the advance in the last year of the period. The 
 debt rose $1,938,000 during 1872. 
 
 Henry Lillie Pierce was mayor in 1873, a year of tremendous 
 problems. Besides the carrying on of many improvements 
 already begun, it was necessary that the streets of the burnt area 
 should be speedily straightened and widened. In his inaugural 
 of 1873 ne urged the city council not to sanction street improve- 
 ments outside the burnt district. 3 Expenditures mounted to the 
 very high figure of $18,641,414, a level not reached again until the 
 last period. The debt advanced in this year $9,805,000, part of 
 this being due to the annexations of Charlestown, Brighton and 
 West Roxbury. 
 
 As we review the policies of the various administrations, we are 
 impressed with the fact that rigid adherence to the high tax rate 
 maintained during the War would have considerably lessened the 
 debt, and would probably have eliminated much extravagance. 
 In the years following 1867, except for 1870, the rate was too low. 
 A large part of the debt incurred during these years was, however, 
 justified by the extraordinary character of the work accomplished. 
 But for the sinking fund ordinance of 1870 the net debt of 
 $27,719,000 might have been completely extinguished in the 
 succeeding period of rest. 
 
 1 Mayor's Inaugural (1871), p. i. * Ibid. (1871), p. 7. 
 
 Ibid. (1873), p. ".
 
 CHAPTER V 
 
 THE BEGINNING OF THE PARK SYSTEM, 1874-1886 
 
 GOVERNMENT 
 
 IN this period the conviction gradually gained ground that the 
 separation of executive and legislative functions must be absolute. 
 The commission appointed on recommendation of Mayor Cobb 
 to revise the city charter pointed out in 1875 with regard to the 
 executive powers of the aldermen that " duties so numerous and 
 important cannot be properly superintended and managed by 
 persons who render gratuitous services only, or who are chosen to 
 office, not for their experience in the duties which they may be 
 called to perform, or their peculiar fitness and skill in the work of 
 the different departments, which they may have in charge." 1 
 The commission recommended that the heads of departments 
 should be nominated by the mayor and confirmed by the city 
 council. They also provided for a more consistent administra- 
 tion in their recommendation that the mayor and the members of 
 the city council should hold office three years. 2 
 
 The city council failed to adopt a single suggestion. 3 In 1877 
 Mayor Prince referred to the plan as proposing " rather a govern- 
 ment for the people than by the people." He believed it implied 
 distrust in " the honesty and capacity of the people to conduct 
 municipal affairs." Though he agreed that certain departments, 
 especially the street and the water, could be managed best by 
 commissioners, he was convinced that business of less importance 
 should be left to the committees. Mayor Prince urged the coun- 
 cil to petition for the right to provide by ordinance for the crea- 
 tion or abolition of boards of commissioners. 4 Henry L. Pierce 
 was in sympathy with most of the recommendations made by the 
 
 1 City Documents, no. 3 (1875), pp. v, vi. 
 1 Ibid., no. 3 (1875). 
 1 Mayor's Inaugural (1876), p. 14. 
 4 Ibid. (1877), pp. 22-25. 
 175
 
 176 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 commission. 1 In his inaugural of 1884 Mayor Martin also 
 recorded his approval of the movement. 2 In 1 88 1, on the other 
 hand, a joint special committee reported in favor of the committee 
 system. 8 
 
 But, while this agitation was going on, the power of the alder- 
 men was slowly slipping away. In 1875 the appointment of 
 the new park commissioners was given to the mayor, subject 
 to confirmation by the city council. In the same year the new 
 water board was established under similar provisions; and in 
 1878 the control of the police was intrusted to three commis- 
 sioners appointed by the mayor with the approval of the city 
 council. 4 
 
 After a decade of continual agitation a second commission was 
 appointed to revise the city charter. Its report, made in 1884, 
 led to the success of the movement for the separation of legislative 
 and executive powers. The commission pointed out that of the 
 $12,000,000 appropriated during the current year, the expendi- 
 ture of over $4,000,000 was controlled either directly or indirectly 
 by committees. They condemned the system as inefficient, 
 irresponsible, and as inviting corruption, and favored the transfer 
 of all executive power from the city council to the mayor and 
 certain heads of departments. The commissioners recommended 
 an executive council, consisting of five members elected by popular 
 vote for two years. Legislative affairs were intrusted to a single 
 council, made up of two members from each ward. The terms of 
 the councilmen and the mayor were fixed at two years. City 
 officials were to be appointed by the mayor with the advice and 
 consent of the executive council. The report also demanded 
 fewer departments, each one under a responsible head. 5 
 
 Chapter 266 of 1885 embodied in the main the reforms outlined 
 by the commissioners. 6 No change was made, however, in the 
 terms of office of the mayor and city council, and the recommen- 
 
 Mayor's Inaugural (1878), p. n. 
 
 Ibid. (1884), p. 32. 
 
 City Documents, no. 146 (1881). 
 
 Ibid., no. 120 (1884), pp. viii, ix. 
 
 Ibid. (1884). 
 
 Acts, 1885, ch. 266.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 177 
 
 dations for the establishment of an executive council and a single 
 legislative body were not followed. 
 
 Executive powers were vested in the mayor " to be exercised 
 through the several officers and boards of the city in their respec- 
 tive departments, under his general supervision and control." * 
 The mayor was to appoint, subject to the confirmation of the 
 aldermen, all the city officials formerly elected by the city council 
 or board of aldermen, with the exception of the city clerk, the 
 clerk of committees, and the city messenger. He might remove 
 for cause at any time, provided he assigned such reason in his 
 order of removal. Executive responsibility was further provided 
 for in the power of appointment and of removal for cause given 
 heads of departments. Officers and boards might make con- 
 tracts, but all involving an expenditure of over $2,000 required 
 the approval of the mayor. Heads of departments were to meet 
 monthly for consultation with the mayor. 
 
 The separation of the executive and the legislative was made 
 absolute. The members of the city council were forbidden to 
 take part in the employment of labor, the making of contracts, 
 the purchase of materials or supplies or the conduct of any ad- 
 ministrative business whatever, " except such as may be neces- 
 sary for the contingent and incidental expenses of the city 
 council." 2 The veto power of the mayor was enlarged by allow- 
 ing him to approve or disapprove separate items in appropriation 
 bills. 
 
 The act of 1885 provided that nothing therein should affect the 
 enforcement of chapter 320 of 1884, the great civil service law of 
 the state. The new charter together with the civil service law 
 provided much-needed reforms. The principal provisions of the 
 act of 1884 forbade officials to solicit contributions for political 
 purposes, or to give money to another officer for any political 
 object. It was especially directed against corrupt methods of 
 procuring nominations. Officers and employees of the lower 
 grade of service in state and municipal work were to secure 
 appointment by competitive examination. During this period 
 the custom had arisen of distributing among the members of the 
 1 Acts, 1885, ch- 266 > <* 6 - f /Wrf., sec. 12.
 
 178 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 various executive committees tickets, which entitled the holder to 
 employment by the city. 1 While the civil service law promised a 
 much higher grade of workmen, the new charter aimed to make 
 possible the selection of more competent leaders, and endeav- 
 ored to give a more harmonious and responsible administration. 
 At last the office of mayor had been made of great importance, 
 and efficient government now depended in greater measure upon 
 the wisdom of the voters in selecting the right man for the office. 
 The new charter went into effect June 26, 1885. In his inaugural 
 of 1886 Mayor O'Brien stated that it was even then proving its 
 value, that the departments were no longer political machines, 
 and that a large sum of money had already been saved to the city. 2 
 
 EXPENDITURES 
 
 The expenditures of 1874 were only $14,654,954, over $3,000,- 
 ooo less than those of 1873. The retrenchment proves to be even 
 greater, when we allow $1,000,000 for the expenditures of Char- 
 lestown, West Roxbury and Brighton, annexed in January, 1874. 
 From 1874 to 1886 the expenditures were practically stationary. 
 It was not until 1887 ^mt the annual appropriations exceeded 
 those for 1874. The per capita expenditures declined from about 
 $65 in 1873 to $3 6 * n l886 - 
 
 The reduction in 1874 took place in the expenditure for streets, 
 which declined from $9,382,860 to $4,875,768. The expenditure 
 of practically all other branches, especially water, increased, 
 largely on account of annexation. In 1875 there began a decline 
 in the expenditures of almost all branches of city activity. By 
 1879 the expenditures had fallen to $11,793,875, a reduction due 
 in part to falling prices and wages and also to severe retrench- 
 ment. 
 
 In 1880 better times caused expenditures to rise to $12,375,938, 
 a level maintained ini88i. Ini882a sudden advance in salaries 
 and wages and initial expenditures for the park system carried 
 expenditures to $13,954,402. From 1882 to 1886 there was 
 practically no change, the period closing with expenditures at 
 $14,476,863. The very even course of expenditures throughout 
 
 1 Mayor's Inaugural (1884), p. 33. l Ibid. (1886), p. 8.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 179 
 
 this period, so much in contrast with the sudden changes of pre- 
 ceding years, was due principally to the long-continued depres- 
 sion. 
 
 General Government. Expenditures for general government 
 declined from $500,683 in 1875 to $422,518 in 1879, and then rose 
 to $633,459 in 1886. They made up 4.7 per cent of the total 
 expenditures in the period 1883 to 1886, a per capita charge of 
 $1.58. No extraordinary expenditure for general government 
 occurred. 
 
 From 1877 until 1880 the city council was reducing individual 
 salaries. The following table gives the salaries of the higher 
 officers for those years in which a change took place. Practically 
 the same course was taken by the salaries of the lower grades. 
 
 1874 1875 1877 1881 1883 1886 
 
 Mayor $5,ooo $5,000 $5,000 $5,000 $5,000 $10,000 
 
 Treasurer 5,000 6,000 5,000 6,000 6,000 6,000 
 
 Auditor 5,ooo 6,000 5,ooo 5,000 5,000 5,000 
 
 City Clerk 5,000 5,000 4,000 4,000 4,000 4,000 
 
 Assessors 3,oo 3,ooo 2,700 2,700 3,000 3,000 
 
 Agitation for a reduction of salaries began with retrenchment. 
 Mayor Cobb in his inaugural of 1876 opposed such action on the 
 ground that lower rates of compensation would lead to the em- 
 ployment of inferior men, so that the city would " lose thousands 
 in saving hundreds." l The next year a joint special committee 
 demanded a general reduction in keeping with the lower cost of 
 living and the retrenchment, which had taken place in all lines of 
 business. 2 Considerable reductions were made in 1877, and to 
 some extent in the two succeeding years. After 1879 more pros- 
 perous times caused a slight increase in many salaries. The 
 wages of ordinary city laborers were likewise increased in 1883 
 from $1.75 to $2.' 
 
 As an illustration of the retrenchment which took place in 
 practically all branches, the expenditures of the auditor's, trea- 
 surer's and assessors' departments have been given in the follow- 
 ing table. 
 
 1 Mayor's Inaugural (1876), p. 9. 
 1 City Documents, no. 20 (1877). 
 1 Finance Commission, i, p. 266.
 
 ISO THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 Auditor's 
 
 1876 
 $17,000 
 
 1877 
 $i<;,ooo 
 
 1880 
 $16,000 
 
 1886 
 $22,000 
 
 Treasurer's 
 
 24,000 
 
 22,000 
 
 23,000 
 
 33,000 
 
 Assessors' 
 
 97,000 
 
 92,000 
 
 07,000 
 
 108,000 
 
 
 
 
 
 
 Total $138,000 $129,000 $136,000 $163,000 
 
 The expenditures of these departments were reduced on the 
 average by 7 per cent in 1877, and did not regain the level of 
 1876 until after 1880. 
 
 The charter of 1885 stipulated that the mayor should receive a 
 salary of not less than $5,000. Chapter 361 of the same year 
 provided that after the 26th of June, the day on which the 
 charter was to take effect, the city council might increase the 
 salary of the chief executive, if it so desired. The council raised 
 the salary to $10,000. It is probable that higher salaries for the 
 heads of departments would in many cases have secured better 
 men. In his inaugural of 1886 Mayor O'Brien stated that failure 
 to give adequate remuneration for talent had lost to the city some 
 of the best engineers in the country. 1 
 
 Police. Expenditures for police protection rose from $882,987 
 in 1874 to $1,147,868 in 1886. The relative importance of this 
 branch increased from 5.6 per cent in the period 1868 to 1871 to 
 7.9 per cent in the years 1883 to 1886, the per capita advance 
 being from $2.32 to $2.60. 
 
 The annexations of 1874 caused an increase in police expendi- 
 ture from $736,396 in 1873 to $882,987 in 1874. After this un- 
 avoidable rise, they fell under the severe retrenchment of the 
 succeeding years to $837,907 in 1878. The efficiency of the police 
 was increased hi 1874 by the purchase of the steamboat, Protec- 
 tor, at a cost of $19,000, for use in patrolling the harbor. 2 In 1875 
 the use of saddle horses in the suburbs was begun, an experiment 
 which soon proved successful. 3 
 
 From 1875 un til 1880 the police force stood at practically 700 
 men except in 1878, when retrenchment brought it for a time to 
 680. In the same year a lower scale of remuneration was estab- 
 
 1 Mayor's Inaugural (1886), p. 29. 
 
 * Ibid. (1875), p. 20. 
 
 1 City Documents, no. 7 (1877), p. 31.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM l8l 
 
 lished, which remained in force until 1886. The growth of the 
 department expenditures from 1880 to 1885 was due solely to the 
 advance in numbers, made necessary in large measure by the 
 increase in public grounds. 1 In 1886 the department numbered 
 785 men. 
 
 During the first part of the period much dissatisfaction arose 
 over the lack of discipline in the police department. The powers 
 of the mayor, aldermen and the chief of police were so vaguely 
 defined that the feeling of responsibility was lost. 2 In his in- 
 augural of 1876 Mayor Cobb stated his belief that the department 
 " would be greatly improved, both in efficiency and economy, by 
 being placed in charge of a Commission." 8 
 
 Agitation for reform resulted in the passage of chapter 244 of 
 1878. This law authorized the mayor to appoint with the 
 approval of the city council three commissioners to serve for 
 three years. They might be removed for cause or by a two- 
 thirds vote of each branch of the city council. The appoint- 
 ment of policemen and the issue of licenses were placed in their 
 charge. 
 
 The new board of commissioners was only partially successful; 
 political pressure prevented efficient management. In the seven 
 years of its existence the board had ten different members. 4 The 
 belief that state-appointed commissioners would be more inde- 
 pendent of the city council and would better enforce the license 
 law led in 1885 to the passage of chapter 323- 6 According to the 
 provisions of this law the governor was to appoint from the two 
 principal political parties three citizens of Boston to constitute a 
 board of police. They were to serve for five years unless removed 
 for cause. Boston was to provide such accommodations for the 
 police as the board might require. This change in control was 
 rendered still more effective through the support given by the 
 civil service law of 1884. 
 
 City Documents,, no. 129 (1880), p. 2. 
 Memorial History, iii, p. 289. 
 Mayor's Inaugural (1876), p. 21. 
 Ernst, Constitutional History, p. 123. 
 
 Storey, Municipal Government in Boston in Proceedings National Conference 
 for Good City Government, January 25, 1894, pp. 64, 65.
 
 1 82 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 During this period the pension system was inaugurated. 
 Chapter 244 of 1878 provided that the board of police might " by 
 the affirmative vote of all its members and with the approval of 
 the mayor retire from office any one disabled in actual perform- 
 ance of duty or who has performed faithful service for a period 
 of not less than fifteen consecutive years." The pension was in 
 no case to exceed one-third of the salary received at the time of 
 retirement. The annual expenditure for pensions increased 
 rapidly, amounting to $28,000 in 1886. 
 
 Fire. The reorganization of the fire department which was 
 begun under the new commissioners in 1873, was practically 
 complete in 1874. The expenditure of $736,566 in the latter 
 year, the first of the period, was made up of $631,398 for the 
 salaries and general expenditures of the department and $105,167 
 for the erection of engine houses. 1 As soon as the commissioners 
 had secured greater efficiency, they turned their attention to 
 retrenchment. After a decline, which lasted into the eighties, 
 expenditures rose to $789,176 in 1886, but little larger than they 
 were in 1874. In the period 1883 to 1886 the cost of protection 
 from fire was 5.7 per cent of the total city expenditure. The per 
 capita figure was $1.90. 
 
 The commissioners succeeded in raising the efficiency of the 
 department without greatly increasing expenditures. For 
 example, they employed mechanics, who happened to be on the 
 force, in repairing the engine houses. 2 
 
 After 1874 retrenchment reduced the expenditure for new 
 engine houses from $105,167 in 1874 to only $8,950 in 1876; from 
 1878 until 1882 no expenditure of this nature was made. Ex- 
 penditures for fire protection decreased from $736,566 in 1874 to 
 $566,585 in 1879, due to a decrease in the force, and also to a 
 reduction in salaries made in i877. 3 
 
 Better times in the early eighties increased the size of the 
 department. The rise in expenditures, which began in 1880, was 
 checked for a year by a change in the city's method of bookkeep- 
 
 1 See Appendix, p. 357. 
 
 1 Brayley, History Boston Fire Department, p. 307. 
 
 1 City Documents, no. 28 (1879).
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 183 
 
 ing. The fire department had been charged an unreasonable sum 
 for the care of hydrants and for water used. This amount had 
 increased from $59,000 in 1872 to $128,000 in 1880. In the latter 
 year, at the request of the commissioners, a reduction of 333 per 
 cent was made by the city council. Even then the charge was 
 deemed excessive by the fire board. 1 
 
 A small amount was expended in pensions to disabled and 
 infirm members under the provisions of chapter 107 of 1880. The 
 board of fire commissioners with the approval of the mayor 
 might pension any member, who had become permanently in- 
 capacitated in the discharge of his duties, or a member of the per- 
 manent force who had served fifteen consecutive years and 
 become incapacitated from other causes. In the first case, the 
 pensioner was to receive one-half his salary; in the second, not 
 over one-third. Provision was also made for the payment of 
 annuities to the widows or young children of firemen killed in the 
 performance of their duty. 
 
 In 1 88 1 a committee reported on the advisability of changing 
 the call companies into permanent ones. It concluded that such 
 a step, involving an additional expenditure of $157,000, was not 
 warranted. 2 In 1882 the work of building new engine houses 
 was once more prosecuted, the expenditure for this object ad- 
 vancing from $8,590 in 1882 to $72,413 in 1886. 
 
 The management of the fire department remained throughout 
 the period in the hands of the three commissioners appointed by 
 the mayor. By the charter of 1885, however, the power of con- 
 firming these appointments was transferred from the city council 
 to the board of aldermen. 
 
 Institutions. The expenditure for institutions advanced from 
 $810,833 in 1874 to $996,394 in 1875 and then fell to $802,377 in 
 1878. During the succeeding years it rose to $1,097,542 in 1886. 
 The relative importance of this expenditure was 8.5 per cent in 
 the years 1883 to 1886, and the per capita charge, $2.80. 
 
 The expenditures for out-door relief increased from $86,920 in 
 1873 to $126,518 in 1874.' Part of this advance was due to the 
 
 1 Braylcy, History Boston Fire Department, p. 320; Mayor's Inaugural (iSSi), 
 p. 24. 
 
 1 City Documents, no. 86 (1881). See Appendix, p. 359.
 
 184 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 annexations. Then, an entirely new expenditure was that for 
 physicians and medicines. This service the Boston Dispensary, 
 a private institution, had been able to provide for the entire city 
 until 1874, when limited resources prevented the extension of its 
 work into the annexed territories. 1 Moreover, greater demands 
 were made upon the department in the depression following 1873. 
 An effort was made to induce the city to provide work for its 
 unemployed. In his inaugural of 1875 Mayor Cobb declared 
 that, " such an idea, if consistently carried out, would be sub- 
 versive of our whole social fabric, tending directly to Communism 
 in its worst form." 2 The city council of 1875, however, gave 
 work at low wages to citizens having families. 3 
 
 The increased expenditures of the overseers were also the result 
 of the adoption in 1874 of a strict law of settlement. The act had 
 the effect of diminishing the number of state paupers and corres- 
 pondingly increasing the burden upon the various towns and 
 cities. 4 The law of 1874 was held responsible for doubling the 
 number of city cases in the succeeding year. 5 
 
 In 1877 the expenditures of the overseers fell from $127,543 to 
 $110,438, and in 1878 to $102,025, a ^ eve l maintained until 1882 
 when they became somewhat higher. The passing of the most 
 severe stage of the depression was partially responsible for this 
 decrease. A saving was made also through the application of 
 more rigid examinations in the distribution of alms. 6 
 
 The charter amendments of 1885 transferred the appointment 
 of the overseers from the city council to the mayor. He was to 
 appoint subject to the approval of the aldermen. 7 The trust 
 funds controlled by the overseers increased from $250,000 in 1870 
 to $510,000 in i88o. 8 
 
 The movement for a better classification of the inmates of the 
 institutions, which had met with some success in the preceding 
 
 City Documents, no. 59 (1877), p. 5. 
 
 Mayor's Inaugural (1875), p. 8. * Ibid. (1876), pp. 28, 29. 
 
 Ibid. (1878), p. 38. 
 
 City Documents, no. 74 (1875), PP- S~7- 
 Ibid., no. 54 (1878), pp. 2-4. 
 Ernst, Constitutional History, p. 118. 
 8 Mayor's Inaugural (1880), p. 44.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 185 
 
 period, led to further changes in this. In 1873, it will be remem- 
 bered, the city purchased Austin Farm as a home for some of its 
 paupers. No improvements were made upon this property until 
 1876. In his inaugural of 1875 Mayor Cobb had urged the need 
 of immediate action to secure accommodations for the institu- 
 tions, already far too crowded on Deer Island. 1 When the build- 
 ings were finally completed in 1877, the female paupers were 
 transferred from Deer Island to Austin Farm. 
 
 In 1876 the old Roxbury almshouse on Marcella Street was 
 refitted as a home for pauper and neglected boys, 2 and the Char- 
 lestown almshouse was made ready for the reception of the aged 
 charges of the city. In 1879 the expenditure of the Marcella 
 Street establishment was increased by the erection and mainte- 
 nance of a home for girls. 3 In 1884 the city purchased Long 
 Island at a cost of $159,000 for the use of the institutions, and 
 $65,000 was expended during 1885 and 1886 in the erection of 
 buildings, designed to shelter about five hundred paupers. 4 The 
 cost of providing more adequate shelter for the paupers is re- 
 flected in the growth of expenditures for this branch from $209,- 
 936 in 1874 to $343,765 in 1886. The number of the inmates 
 increased from 1,513 in 1874 to 2,378 in 1886. 
 
 The auditor's report for 1877 records on page 136 the initial 
 expenditure of $4,543 for a stone-cutting establishment for Deer 
 and Rainsford Islands. The city council determined to provide 
 work for all able-bodied men committed to these institutions with 
 a view to reducing the number of those who sought therein a 
 comfortable home during the winter months. 5 The introduction 
 of this employment undoubtedly saved the city much needless 
 expenditure in the support of shiftless men. 8 The house of correc- 
 tion remained at South Boston despite the protests of citizens of 
 that peninsula and the appeal of Mayor Cobb for its removal. 7 
 
 Mayor's Inaugural (1875), P- IO - 
 City Documents, no. 49 (1877), p. 19. 
 Mayor's Inaugural (1880), p. 44. 
 Auditor's Report (1886), p. 289. 
 Mayor's Inaugural (1878), p. 37. 
 City Documents, no. 66 (1880), p. 29. 
 1 Mayor's Inaugural (1875), P- J7-
 
 1 86 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 The completion in 1878 of a state hospital for the insane at 
 Danvers provided accommodations for 450 near Boston. The 
 directors of the city lunatic hospital, however, were reluctant to 
 permit transfers and still insisted that the city should build a new 
 hospital. This project Mayor Prince strongly opposed on 
 account of the great expenditure involved. 1 By the time a small 
 number had been transferred to the Danvers asylum the institu- 
 tion had been completely filled. 2 But the rapid increase in the 
 number of its insane compelled the city to transfer the majority 
 to state asylums. The city had in state institutions, 146 in 1875, 
 465 in 1880 and 622 in 1885.2 ^ I 88o only 164 were supported 
 at the South Boston institution, this being reserved principally 
 for the reception of the aged and infirm. 3 In 1882 the accommo- 
 dations were somewhat enlarged. At the end of the period Bos- 
 ton was facing the possibility of being obliged to provide for all 
 her insane charges. The state institutions were crowded, and 
 the legislature was insisting that the city make provisions for the 
 support of her insane. 4 
 
 At the beginning of the period the city hospital was in need of 
 immediate enlargement. An appropriation of $190,000 was 
 made by the city council for that purpose, and expended in the 
 years 1875 and i876. 5 In his inaugural of 1876 Mayor Prince 
 recommended the incorporation of the trustees, as a means of 
 securing more efficient management and of attracting a larger 
 number of donations. 6 It was not until 1880, however, that the 
 city council voted to allow incorporation; their reluctance was 
 due to the mistaken belief that this action would place the 
 management of the hospital beyond their control. 7 The expendi- 
 tures of the institution increased from $125,283 in 1874 to 
 $202,944 in 1886. 
 
 The department of public institutions continued in the hands 
 of the twelve directors until 1885. Three of the directors were, 
 in accordance with the act of 1857, chosen from the city council. 
 
 1 City Documents, no. 60 (1878). 
 
 2 Ibid., no. 66 (1880), p. 33. 
 
 J Mayor's Inaugural (1881), pp. 32, 33. 
 
 * Ibid. (1886), p. 50. Ibid. (1875), p. 16. 
 
 6 Ibid. (1879), p. 63. 7 Ibid. (1880), p. 51.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 187 
 
 Consequently, after the enactment of the new charter, which 
 forbade members of the city council to serve on executive boards, 
 the number of the directors was reduced to nine. The act of 
 1885 also transferred the power of appointing the directors from 
 the city council to the mayor, subject to confirmation by the 
 aldermen. 
 
 Public Grounds. The expenditure for parks and public 
 grounds increased from an average of $139,261 in the years 1868 
 to 1871 to $731,570 in the period 1883 to 1886. This increase 
 represented a change in relative importance from 1.3 per cent to 
 5.7 per cent of the total city expenditures. The per capita 
 charge advanced from $0.55 to $1.87. 
 
 The establishment of a public park system was one of the few 
 extraordinary undertakings of this period of retrenchment. The 
 recommendations made by Mayor Cobb in his inaugural of 1874 
 led to the appointment of a commission, consisting of the mayor, 
 two aldermen, three members of the common council and three 
 citizens at large, to consider the establishment of a park system. 
 After several large public hearings had been given, at which no 
 one opposed the project, the commission reported on November 
 25th in favor of a park in the territory between Arlington Street 
 and Parker's Hill, and of a series of parks, connected by roads 
 between the third and fourth mile circles. In his inaugural of 
 1875 th e Mayor urged that action be taken immediately for the 
 purchase of suitable tracts of land, pointing out that the existing 
 depression in real estate offered an excellent opportunity. The 
 improvement of the land, according to the Mayor, could await 
 the return of better times. The cost of developing the territory, 
 he believed, should be borne by taxation. 1 
 
 The city council, accordingly, petitioned the legislature for an 
 act authorizing the establishment of a park system. Chapter 185 
 of 1875, accepted by the voters on June 9th, empowered the 
 mayor to appoint with the approval of the city council three 
 commissioners to serve without pay for three years. No expendi- 
 ture could be made by them without previous authorization by 
 the city council. The act gave them power to take land by pur- 
 
 1 Mayor's Inau&ural (1875), pp. 25, 26.
 
 1 88 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 chase or otherwise and to levy assessments on property benefited, 
 amounting to one-half the benefit. The money needed for the 
 purchase of the necessary land might be obtained by loans. Sums 
 received for betterment were to be paid into a sinking fund estab- 
 lished for the amortisation of the park debt. 
 
 The park commissioners, appointed under authority of this act, 
 prepared plans for a series of parks. Their report submitted 
 early in 1876 called for the purchase of land involving an expendi- 
 ture of $5,000,000.* A committee urged its immediate pur- 
 chase. They believed the present time favorable not only for the 
 acquisition of the land but also for its improvement, since labor 
 was very cheap. The development of the territory, they said, 
 would provide work for the unemployed. 2 
 
 By the end of the year, however, considerable opposition had 
 developed. On November 2oth Alderman Burrage made a very 
 strong protest against the establishment of the proposed park 
 system. He believed that parks were expensive luxuries. He 
 found it "difficult to see how, upon any of the accepted principles 
 of political economy, the taking of a portion of the capital em- 
 ployed in profitable business to obliterate the productive and 
 taxable character of a large amount of landed property within its 
 limits, can add to the business and financial prosperity of a city 
 any more than the destruction of property by fire can be of real 
 benefit to the pecuniary interest of the community." 3 He stated 
 that the financial condition of the city did not warrant such a 
 large expenditure. Although many were opposed to the imme- 
 diate expenditure of money for park purposes, they did not hold 
 such extreme opinions. A joint special committee, reporting on 
 December 28th, considered the plans of the commissioners too 
 extensive and too elaborate. They did recommend, however, 
 the immediate appropriation of a small sum. 4 
 
 In his valedictory address, at the close of 1876, Mayor Cobb 
 strongly recommended the immediate purchase of land. 5 The 
 advocates of this plan insisted that the cheapness of land and labor 
 
 1 City Documents, no. 42 (1876). * Ibid., no. 72 (1876). 
 
 1 Speech of Alderman Burrage in Board of Aldermen, November 20, 1876, p. 13. 
 
 4 City Documents, no. 105 (1876). 6 Valedictory Address (1876), p. 7.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 189 
 
 justified the commencement of the work at once. They declared 
 that postponement until more prosperous times would mean the 
 loss of the park system. 1 In May, 1877, a committee reported in 
 favor of an immediate appropriation of $1,000,000 for the pur- 
 chase of lands. They believed that the expenditure of public 
 money at this time would stimulate trade. 2 On recommendation 
 of the commissioners, the city council in July authorized the 
 taking of certain low lands in the Back Bay. 3 The changing of 
 these flats, long the receptacle of the sewage of Muddy River and 
 Stony Brook, into an attractive park was also a sanitary meas- 
 ure. 
 
 One hundred and six acres were purchased by the commis- 
 sioners, at an average price of ten cents a square foot. The cost 
 of the land was about $460,000.* The greater part of this amount 
 was eventually repaid from betterments assessed by the commis- 
 sioners on abutting property. 5 The purchase of this land is 
 recorded by the rise in the expenditure for public grounds from 
 $171,496 in 1876 to $507,346 in 1877. During the next few years 
 the filling in of this territory caused a small expenditure. 
 
 In December, 1879, the commissioners advised the purchase of 
 certain lands'in West Roxbury, believing that the time had come 
 for a more rapid carrying out of the original plans. Though the 
 proposal received the support of Mayor Prince, the city council 
 was loath to make the necessary appropriation. 6 It was urged by 
 opponents of the project that the scheme was the result of an 
 attempt of landowners in West Roxbury to dispose of their 
 property at exorbitant prices. In his inaugural of 1881 the 
 Mayor pointed out that, if such were the case, the land might be 
 taken under the extraordinary powers granted in the park act. 
 He firmly believed that the interests of the city required the 
 immediate acquisition of this land, before the revival hi business 
 had gone so far as to make the price of real estate excessive. 7 It 
 
 Mayor's Inaugural (1877), pp. 20, 21. 
 
 City Documents, no. 44 (1877). 
 
 Mayor's Inaugural (1878), p. 31. 
 
 Ibid. (1880), p. 22. 
 
 Memorial History, iii, p. 285. 
 
 Mayor's Inaugural (1880), p. 24. T Ibid. (1881), p. 27.
 
 190 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 was not until 1883 that authority was given for the establishment 
 of the West Roxbury Park. This territory was opened to the 
 public in the spring of that year in an unimproved condition. 1 
 
 Meanwhile the city council had decided upon the establishment 
 of several other parks. In 1881 the Riverdale improvement, an 
 extension of the parkway from Back Bay to Jamaica Pond 
 through the Muddy River Valley, was authorized, and an appro- 
 priation of $200,000 made for this object. On December 30, 
 1882 the commissioners under the authority of chapter 144 of 
 1880 took the Arnold Arboretum and other lands. The Arbore- 
 tum, which had belonged to Harvard College, was then leased to 
 the college on condition that it bear the cost of planting and 
 caring for the grounds. 2 Wood Island Park in East Boston was 
 purchased in 1882 at a cost of $50,000. 
 
 In 1883 the commissioners took for sanitary and park purposes 
 flats lying between the West Boston Bridge and Craigie's Bridge, 
 contemplating the building of an embankment and the filling in 
 of the enclosed land. 8 On April 30, 1883 the flats at City Point 
 were taken for the construction of Marine Park. Thus, before 
 the end of this period the city had acquired, at a time when real 
 estate values were still low, a large part of its present park sys- 
 tem. The cost of the land was about $2,000,000, the West 
 Roxbury territory being responsible for one-half this expenditure. 
 The necessary funds were obtained by loans issued under author- 
 ity of the original park act, or under chapter 168 of 1882, which 
 empowered the city to contract thirty-year loans for the acquisi- 
 tion of lands for park purposes. 
 
 The next problem of the park commissioners was the improve- 
 ment of this territory. The city had very wisely taken certain 
 lowlands, whose filling in would greatly improve sanitary condi- 
 tions. The activity of the city hi improving a part of the Back 
 Bay purchase led private parties to fill in adjoining lands. This 
 large extent of territory would have been left unimproved for 
 years if the city had not taken the initiative. The almost 
 immediate rise in the value of adjacent property proved the wis- 
 
 1 Mayor's Inaugural (1884), p. 16. 
 
 2 Ibid. (1885), pp. 77-80. Acts, 1881, ch. 92.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 19! 
 
 dom of the city in selecting this site for its first park. 1 The work 
 of developing the Back Bay Park progressed slowly but steadily; 
 during the period over $1,000,000 was spent in its improvement. 
 This amount was derived from taxation. 
 
 It soon became evident that the development of the park 
 system would be extremely slow, if the policy of paying for 
 improvement out of taxation were longer followed. Chapter 304 
 of 1886 was, therefore, obtained, granting the city power to 
 borrow to an amount not exceeding $500,000 in each year, or 
 $2,500,000 in all, for the purpose of purchase and construction. 
 These loans were to be issued outside the debt limit, and were to 
 run for fifty years. No loan was authorized in 1886, owing to the 
 refusal of the aldermen to give the necessary two-thirds vote. 2 
 
 The great increase of expenditure for parks and public grounds 
 during this period was due to the establishment of the new park 
 system. The management of the Common and other public 
 grounds remained in charge of a separate department. Of the 
 $6,000,000 expended during the period, $2,500,000 was appropri- 
 ated for the use of the superintendent of public grounds and 
 $3,500,000 for the work of the park commissioners. Over $2,000,- 
 ooo of this latter amount was used for the purchase of park lands. 
 
 Streets. The policy of retrenchment enforced during this 
 period is best seen in the course of expenditures for streets and 
 kindred objects. The expenditures of this branch fell from 
 $9,382,860 in 1873 to $4,875,768 in 1874, and $2,816,441 in 1877. 
 From this low point street expenditures increased slowly to 
 $4,484,529 in 1883, when the depression of 1884 caused further 
 retrenchment. In the years 1883 to 1886 expenditure for streets 
 constituted 29.5 per cent of the total expenditures. The per 
 capita charge was $9.75. 
 
 Streets Proper. The expenditure for streets proper fell from 
 $7,369,398 in 1873 to $2,793,518 in i874. 3 In his inaugural of 
 1875 Mayor Cobb declared it was " time to pause for a while in 
 this magnificent but costly career of street-widening and wait for 
 better times." * He said that Boston, as long as she advanced in 
 
 1 Mayor's Inaugural (1880), p. 22. ' Sec Appendix, p. 362. 
 
 1 Ibid. (1887), p. 36. * Mayor's Inaugural (1875), p. 14-
 
 192 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 size and prosperity, must always expect some inconvenience from 
 crowded streets, but that this did not justify an unlimited ex- 
 penditure. The postponement of street improvements reduced 
 the total expenditure for streets to $1,050,858 in 1878. The cost 
 of laying-out and widening fell to only $289,497 in 1877. But 
 for the demands of the annexed territory the expenditures would 
 have fallen even lower. 
 
 In 1879 the expenditure for streets began to move upward 
 again, a very large part of the expenditure being for improve- 
 ments in the suburbs. From 1874 to 1883 the cost of building 
 and repairing streets in the outlying districts of the city was over 
 $5,ooo,ooo. 1 The city was pursuing in the suburbs exactly the 
 same policy, which had made street improvements within the 
 city proper so costly. Streets were laid out haphazard, without 
 regard to any systematic plan for future improvements. The 
 work of the street commissioners was largely confined to the 
 acceptance or rejection of private ways already laid out. 2 In his 
 inaugural of 1874 Mayor Cobb urged the defining of street lines 
 in advance of the growth of population. 3 In 1876 the park com- 
 missioners remarked that " the growth of Boston, from its in- 
 fancy (as shown in its streets), has, till within a very few years, 
 been without method, dependent chiefly upon the individual 
 fancy or convenience of property owners, instead of being directed 
 by municipal authority." 4 This same policy, they affirmed, was 
 still practiced in the suburbs with the probability of like results. 
 A similar opinion was expressed by Mayor O'Brien in 1885 when 
 he said that during the previous twenty-five years Boston had 
 " expended millions of dollars for widening and extending streets 
 that could have been saved if some systematic plan had been 
 adopted." 5 The commission on the revision of the city charter, 
 reporting in 1884, demanded " a comprehensive plan of prospec- 
 tive streets and ways in the outlying sections of the city." " For 
 want of such plan," the report continued, " a vast amount of 
 
 1 City Documents, no. 120 (1884), p. xx. 
 * Ibid., no. 220 (1894), p. 83. 
 J Mayor's Inaugural (1874), p. 31. 
 4 City Documents, no. 42 (1876), p. 3. 
 6 Mayor's Inaugural (1885), p. 33.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 193 
 
 property in buildings has been destroyed by the change of street 
 lines and grades." l The commission also recommended securing 
 the right of assessment upon abutting property of the whole cost 
 of the improvement. Boston did not provide for systematic 
 street improvements in the suburbs until the creation of the 
 board of survey in 1891.* 
 
 The policy of retrenchment, so long adhered to by the city 
 council, led to vigorous demands for the immediate construction 
 of streets already laid out by the commissioners. In 1885 peti- 
 tions were on file for work involving an expenditure of $3,0x30,000.* 
 It is very likely that retrenchment was carried too far at this 
 time. Certain residence sections of the city were growing very 
 rapidly, and Boston could not afford to take the chance of check- 
 ing their development by refusing to provide good streets, sewers, 
 water, and other conveniences. In 1886 Mayor O'Brien recom- 
 mended to the city council the very careful consideration of this 
 point. He cited the case of Humboldt Ave., where the work of 
 construction was still delayed, although the street was laid out 
 nearly three years previous. In this case abutting property had 
 been assessed at a higher valuation in view of the contemplated 
 improvement and yet could not be sold or improved before the 
 completion of the avenue. 4 
 
 Before the civil service law of 1884 and the charter reform of 
 1885 the street department probably suffered more than any 
 other from its connection with politics. In 1884 Mayor Martin 
 stated that " the loss to the city from the employment of un- 
 skilled foremen and inefficient workmen, billeted upon the heads 
 of departments, cannot be measured by the current expenses of a 
 single year." 5 The reforms of 1884 and 1885 greatly improved 
 conditions of employment; in his inaugural of 1886 Mayor 
 O'Brien expressed the opinion that the street department was no 
 longer a political machine. 6 
 
 Mayor's Inaugural (1885), p. 33. 
 City Documents, no. 220 (1894), p. 82. 
 Mayor's Inaugural (1885), p. 41. 
 Ibid. (1886), p. 19. 
 Ibid. (1884), p. 34- 
 Ibid. (1886), p. 37.
 
 194 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 Lighting. The demand of the annexed territories for street 
 lighting carried the expenditure of this branch from $384,760 in 
 1873 to $440,909 in 1874, and $496,456 in 1875. By 1880 one- 
 half the street lamps were in the recently-acquired districts, and 
 more than one-half the annual appropriation was required for the 
 extension and maintenance of the suburban service. In 1867, 
 before the first annexation took place, Boston had but 85 miles of 
 lighted streets; in 1879, 400 miles were lighted. The number of 
 lamps had meanwhile increased from 6,757 to i2,4i$. 1 
 
 This period, like preceding ones, had its discussions as to the 
 wisdom of establishing a municipal gas plant. In his inaugural 
 of 1875 Mayor Cobb spoke of the general dissatisfaction among 
 consumers with the price of gas. The Mayor favored regulation 
 of the existing company in preference to municipal manufacture. 
 Though he admitted that the latter method offered a possible 
 solution, he believed it should not be employed until all other 
 means had been tried. At his suggestion a special commission 
 was appointed to investigate the matter. 2 The report of the 
 commissioners favored the existence of a single company in the 
 city. Their investigations led them to conclude that the price 
 given by the Boston Gas Light Company was for the quality of 
 gas supplied lower than that in most American cities. They 
 recommended, however, that the city council apply for authority 
 to erect gas works, and then use the act as a lever in securing 
 better terms from the private company. 3 No further action was 
 taken. 
 
 When the demands of the annexed territories had been met, the 
 city council turned its attention to retrenchment. Expenditures 
 fell from $496,456 in 1875 to $396,758 hi 1879. In his inaugural 
 of 1879 Mayor Prince declared that something should and could 
 be done to " lessen the cost of lighting this city, greater, . . . 
 than that of any other of its size in the country." 4 The result of 
 the Mayor's efforts was the substitution of the three-foot burner 
 in place of the four-foot. This change resulted in a saving of 
 
 1 Mayor's Inaugural (1880), p. 61. 
 
 2 Ibid. (1875), PP- 22-25. 
 
 J City Documents, no. 91 (1876), p. 67. 
 4 Mayor's Inaugural (1879), P- S-
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 195 
 
 $40,000 in 1879, bringing expenditures to the very low figure of 
 $396,758. l But the citizens of Boston refused to be satisfied with 
 the inferior service. Here, as in other cases where economy and 
 quality of service conflicted, the former gave way to the latter. 
 Before the end of 1880 the city council had restored the four-foot 
 burners, securing at the same time lower rates from the gas 
 companies. 2 
 
 The return to the four-foot burner and the introduction of 
 further improvements carried expenditures from $396,758 in 1879 
 to $524,923 in 1886. In 1880 wooden lamp posts were largely 
 replaced by iron. 3 In 1882 the city made its first expenditure for 
 electric lights, and the introduction of the new lamp proceeded 
 rapidly, absorbing hi 1886 almost one-fourth the total expendi- 
 ture. The electric light was essentially a luxury, justified alone 
 by the better grade of service rendered. The cost of maintaining 
 a single electric light was $237 a year; it displaced 3? ordinary 
 street lamps, each requiring an expenditure of $34 a year. 4 In 
 1886 the city had 13,425 lamps; of these, 10,139 were gas, 2,785 
 oil, and 501 electric. 
 
 Sewers. Although the raising of the low lands put an end to 
 overflows, the health of the city was still endangered by the fringe 
 of sewers which emptied into tide water on all sides of Boston. In 
 1874 the board of health called the attention of the city council 
 to the necessity of better sewerage, attributing the excessive 
 number of summer diseases to the lack of a good system. 5 The 
 cost of improving the sewerage is recorded in the rise in expendi- 
 tures from $241,392 in 1874 to $1,596,043 in 1883; the period 
 closed with an expenditure of $751,612. 
 
 Agitation for better sewerage led the city council in 1875 to 
 appoint a commission to investigate the subject. Its report 
 proved conclusively the necessity of immediate action, and also 
 laid down the lines along which the new system was subsequently 
 constructed. The report pointed out that the death rate had not 
 been excessive until the growth of population had made the dis- 
 
 1 Mayor's Inaugural (1880), p. 61. 
 
 Ibid. (1881), p. 41. Ibid. Ibid. (1884), p. 25- 
 
 * City Documents, no. 112 (1874), p. 5.
 
 196 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 charge of sewage in the immediate vicinity of the city a serious 
 menace. The commission found that there were thirty-two 
 independent drainage districts in the city proper, the sewers of 
 which discharged by separate outlets. They recommended the 
 construction of intercepting sewers around the borders of the city 
 to receive the contents of the local sewers. These intercepting 
 sewers were in turn to empty into a main sewer, which was to 
 carry the sewage to a pumping station at Dorchester Bay. 
 Then, it was to be pumped across the bay to Moon Island, the 
 point of final discharge in the lower harbor. 1 
 
 The report of the commission resulted in the appropriation in 
 July, 1876, of $40,000 for accurate surveys and estimates. 2 After 
 a year spent in making the necessary plans, the city council in 
 August, 1877, appropriated the $3,713,000 estimated as necessary 
 for the undertaking. 3 In his inaugural of 1877 Mayor Prince 
 stated that the necessity of the improvement justified its great 
 cost. He referred to Boston as one of the most unhealthy of the 
 larger cities. 4 Authority for the construction of the new main 
 sewer was granted by chapter 136 of 1876. Chapter 256 of 1882 
 provided that the sewage of the city should be discharged at Moon 
 Island only. Construction was begun in 1877, and practically 
 brought to an end in 1884 when the new system went into opera- 
 tion. The cost of the work was about $5,000,000, the excess over 
 the estimates being due in part to the rise hi the price of materials 
 and labor in the early eighties. 5 The substitution of one point of 
 discharge, remote from the city, in place of the many outlets into 
 the contiguous tide waters was of very great benefit to the health 
 of the inhabitants. The water of the docks was again pure; the 
 offensive odors so long noticeable were gone and cellars were 
 relieved from periodic flooding. 
 
 Another source of expenditure was the Stony Brook nuisance. 
 For many years this stream had discharged the sewage of the 
 Roxbury district into the Charles River by way of the Back Bay 
 
 1 City Documents, no. 3 (1876). 
 
 2 Mayor's Inaugural (1877), p. 15. 
 J Auditor's Report (1877), p. 37. 
 
 4 Mayor's Inaugural (1877), p. 14. 
 B Ibid. (1883), p. 29.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 197 
 
 flats. 1 The pollution of its waters was stopped with the construc- 
 tion of the intercepting sewers. 2 But the brook had for some 
 years caused considerable danger through periodic overflows. 
 With the growth of population the old channel had been en- 
 croached upon, and the storage areas filled in. Consequently, in 
 the time of freshets the brook flooded the surrounding territory. 8 
 Previous to their annexation, both the city of Roxbury and the 
 town of West Roxbury had expended large sums for the improve- 
 ment of Stony Brook. 4 
 
 The problem had been before the city council since the last of 
 the sixties. Chapter 196 of 1874 gave the city power to make the 
 improvement, assessing the cost in proportion to the benefit 
 received. Although work on the new channel was begun in 1878, 
 very little was done until 1880, owing to a delay caused by the 
 adjustment of claims presented by the Boston Belting Company 
 for the loss of its rights on the stream. 5 When the improvements 
 were finally completed in 1884, the expenditure of the city 
 amounted to $370,000. The work was looked upon as success- 
 ful. 6 
 
 In February, 1886, however, there occurred a freshet which 
 caused an overflow of unprecedented extent. The city was made 
 the defendant in many damage suits. In a special message 
 Mayor O'Brien referred to the money expended on Stony Brook 
 as having been to a great extent wasted. He considered the work 
 " a most faulty piece of engineering." 7 A commission was at 
 once appointed to report on the " Prevention of Floods in Stony 
 Brook," and recommended the construction of a new channel of 
 larger capacity at an estimated cost of $593,000 for the Roxbury 
 district. They advised its continuation at a later time to West 
 Roxbury, at an additional expenditure of $1,319,000. Still 
 further extension in the distant future was to call for $1,000,000 
 more. 8 
 
 Mayor's Inaugural (1877), p. 36. * Ibid. (1880), p. 55. 
 
 City Documents, no. 166 (1884), pp. 2, 3. * Ibid., no. 25 (1877). 
 
 Mayor's Inaugural (1879), p. 51. 
 City Documents, no. 166 (1884), p. 3. 
 Ibid., no. 61 (1886). 
 Ibid., no. 159 (1886).
 
 198 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 Public Lands. Expenditure for public lands practically came 
 to an end with this period. The flats, which the city formerly 
 owned, had all been raised to a satisfactory grade, and the 
 greater part had been sold. Expenditure incurred for this 
 branch was confined almost entirely to the cost of raising the 
 Northampton Street district and of rilling in the old Roxbury 
 Canal. 
 
 The owners of land in the Northampton Street district had 
 been given the choice of raising the level of their estates them- 
 selves, or of allowing the city to do the work, assessing the cost 
 upon the property. With few exceptions they requested the city 
 to perform the work, with the understanding that a more favor- 
 able contract could be made for the entire filling. 1 This work, 
 begun in 1874, was practically completed by 1879, at a total cost 
 of $561,000. Assessments and miscellaneous receipts amounted 
 to $172,000, reducing the net cost of the improvement to 
 $389,000.2 
 
 The filling of the Roxbury Canal was undertaken to remove a 
 nuisance. The canal, fifty feet in width, was built in 1795 for the 
 purpose of saving two and one-half miles of land carriage; it 
 extended from South Bay almost to Eustis Street. It was never 
 a paying investment, and for some years had served chiefly as a 
 point of discharge for sewage. 3 The communication of the board 
 of health in 1874 especially recommended the removal of this 
 nuisance, 4 and in 1877 the city obtained a special act conferring 
 authority to take the necessary estates and to fill up the old canal. 
 Commissioners were to be appointed to assess damages. 5 The 
 cost of the work was estimated at $340,000, and the market value 
 of the land to be secured by the improvement, at $347, ooo. 6 The 
 undertaking was prosecuted during 1878, 1879, and 1880, and 
 resulted in a total expenditure of $372,000, a figure not much 
 above the estimate. The city was disappointed, however, in the 
 return obtained from the sale of the new land. This amounted to 
 
 City Documents, no. 25 (1875), p. 4. * Ibid., no. 220 (1894), p. 243. 
 
 Memorial History, iii, p. 573. 
 
 City Documents, no. 112 (1874). 
 
 Acts, 1877, ch. 217. 
 
 City Documents, no. 59 (1878), p. 4.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 199 
 
 only $98,000, making the net cost of abating the Roxbury Canal 
 nuisance $2y4,ooo. 1 
 
 Although the city was no longer improving land for sale, it was 
 obtaining, as the result of private and especially state expendi- 
 ture, additions to its taxable real estate. The Back Bay terri- 
 tory, filled in by the commonwealth and the Boston Water Power 
 Company, was practically all sold during this period. This 
 venture gave the state a net profit of $3,ooo,ooo. 2 In 1873 ^ e 
 state began the task of improving the South Boston flats. The 
 material required for the filling was taken from an adjacent shoal 
 in the upper harbor, a course which added considerably to the 
 anchorage facilities of the port of Boston. The work was begun 
 under an agreement entered into between the city, the state, the 
 Boston and Albany Railroad, and the Boston Wharf Corpora- 
 tion. 3 For its part the city agreed to connect the new territory 
 with Boston proper by the construction of two bridges across 
 Fort Point Channel. It was also to extend Eastern Avenue to 
 the foot of Summer Street, and Northern Avenue to a point near 
 the foot of Oliver Street. 4 The city had entered into the agree- 
 ment on the representation of a joint committee that the receipts 
 from the taxation of this improved property would be sufficient to 
 pay the interest on the cost of the avenues and bridges. 5 The 
 decline in the city's landholdings was reflected in the abolition of 
 the office of superintendent of public lands in 1880, and the trans- 
 fer of the few remaining bits of land to the care of the street 
 commissioners. 8 
 
 Bridges. The large expenditures for bridges in 1874 and 1875 
 were due in great measure to the granting of better accommoda- 
 tions for South Boston. During these years the Broadway 
 Bridge was rebuilt, and the Eastern Avenue Bridge, connecting 
 the South Boston flats with the city proper, was constructed. 
 In 1876 $88,000 was expended on the Dover Street Bridge. 
 
 Cily Documents, no. 220 (1894) p. 243. 
 
 Ibid., no. 36 (1894), p. 28. 
 
 Mayor's Inaugural (1874), p. 9. 
 
 Memorial History, Hi, p. 209. 
 
 City Documents, no. 75 (1872), p. 7. 
 
 Ernst, Constitutional History, p. 140.
 
 200 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 During the latter years of the period the project for a new Cam- 
 bridge bridge, midway between the West Boston and Cottage 
 Farm Bridges, was much discussed. The extension of West 
 Chester Park northerly across the Back Bay lands to the Charles 
 River and southerly to Dorchester had greatly benefited this 
 region. Its further extension across the river offered direct 
 communication between Dorchester and Harvard Square. In 
 his inaugurals of 1885 and 1886 Mayor O'Brien urged the building 
 of the necessary bridge. 1 The act authorizing its construction 
 provided that the cost should be borne equally by Boston and 
 Cambridge. 2 Although Cambridge was prepared to pay her 
 share, Boston held out until the very end of the period. 
 
 Ferries. The expenditure for ferries fell from $265,408 in 1874 
 to $168,788 in 1880. Then, it rose, on account of the cost of 
 better accommodations, to $300,617 in 1884; in 1886, the ferry 
 service demanded $201,230, this amount representing the ex- 
 penditure for maintenance. 
 
 In 1886 charges of mismanagement were made against the 
 directors. A committee, appointed to investigate the matter, 
 reported that the lack of a responsible head had led to a careless 
 and wasteful administration. 3 Mayor O'Brien recommended the 
 abolition of the board of directors and the bestowal of its powers 
 upon a single superintendent, responsible to the mayor. The 
 city council was unwilling to make the change, and so the Mayor 
 was restricted to the appointment of a new board. For a con- 
 siderable part of the year the department was managed by three 
 of the five directors, the aldermen refusing to confirm the other 
 two. 4 
 
 Health. The expenditure for public health increased but little 
 during the period. The sanitary condition of the city improved 
 greatly after the establishment of the board of health in 1873. 
 Better service was rendered without an increase in cost. 
 
 Library. From an average expenditure of $57,560 in the years 
 1868 to 1871, or 0.5 per cent of the total expenditure, the cost of 
 
 1 Mayor's Inaugural (1885), p. 61; Ibid. (1886), p. 67. 
 
 1 Acts, 1874, ch. 314. 3 City Documents, no. 205 (1886). 
 
 4 Mayor's Inaugural (1887), pp. 46-48.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 20 1 
 
 the library rose to $197,054 in the period 1883 to 1886, or 1.5 per 
 cent. The per capita charge increased in the meantime from 
 $0.23 to $0.50. The cause of this advance was the demand for 
 adequate accommodations. 
 
 The period opened with the completion of an addition to the 
 old building, which, it was believed, would give sufficient space 
 for many years. 1 By 1880, however, the needs of the library had 
 so increased as to cause Mayor Prince to recommend an entirely 
 new building. He believed that the state would be willing to 
 give a site in the Back Bay. 2 The city succeeded in obtaining 
 from the state the grant of a piece of land on Boylston and Dart- 
 mouth Streets, on condition that it erect a library building 
 thereon within three years. All citizens of the commonwealth 
 were to have the right of access free of charge. 3 The time 
 allowed for the commencement of the building was subsequently 
 extended three years. 4 
 
 During 1883 and 1884 $200,000 was paid for a triangular lot, 
 heretofore supposed to be a part of Copley Square, but in reality 
 the property of a private individual. 5 The work of construction 
 was delayed until 1886 on account of the depression. The 
 trustees asked in the first place for a building, costing $800,000, 
 sufficient for fifty years growth. They were obliged to content 
 themselves with an appropriation in 1885 of $45o,ooo. 6 Work 
 was begun on a more modest structure. But $70,000 had been 
 expended, when construction was held up by the demand for 
 further consideration. The discussion finally resulted in the 
 erection of the magnificent building, completed in 1894. 
 
 The desire to increase the number of donations led to the pas- 
 sage of chapter 114 of 1878 which incorporated the trustees. The 
 act authorized them to receive and hold gifts of real and personal 
 estate to the amount of $1,000,000. 
 
 Schools. The period began with an expenditure for schools of 
 $2,081,043, a figure not reached again until 1889. This very 
 great expenditure was the result of extravagance in schoolhouse 
 
 1 Mayor's Inaugural (1875), P- l8 - * Acts, l8 So, ch. 222. 
 
 1 Ibid. (1880), p. 41. 4 Ibid., 1883, ch. 141. 
 
 Mayor's Inaugural (1885), pp. 53, 54. 
 
 Ibid. (1886), pp. 55, 56-
 
 202 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 construction and the demands of the annexed communities. With 
 the call for severe retrenchment expenditures declined rapidly to 
 $1,652,245 in 1879. At this level they remained until the demand 
 for new schoolhouses carried them to $1,908,655 in 1883. In the 
 period 1883 to 1886 the expenditure for schools made up 14.9 per 
 cent of the total expenditures; the per capita charge was $4.94. 
 
 The charter of 1854 had placed the management of the schools 
 in a committee of seventy-four members. As time went on, it 
 became apparent that this body was too large for efficient and 
 responsible management. 1 The rapid rise in school expenditure 
 toward the end of the preceding period contributed to the move- 
 ment for reform. Chapter 241 of 1875 was obtained. This act 
 reduced the size of the committee to twenty-four members, 
 elected by the voters, and the mayor, who, ex-officio, was to serve 
 as chairman. The charter of 1885 subsequently removed the 
 mayor from the committee, but allowed him a limited veto over 
 all committee votes involving the expenditure of money. Though 
 the act of 1875 increased the efficiency of the committee, it did 
 not take away its independence in the spending of money. 
 
 The story of school expenditure during this period is largely the 
 story of the constant demand of the mayor and city council for 
 retrenchment, and the attempts of the committee to satisfy this 
 demand without injury to the schools. In 1875 Mayor Cobb 
 stated that the expenditure for new buildings could be much 
 reduced in the future, " partly because the most pressing wants 
 in this direction have been already met," and partly, he hoped, 
 " because ... a modest architecture and a less elegant and 
 luxurious style of finish will be found quite as serviceable." 2 The 
 expenditure for new houses was reduced in 1875 from $356,669 to 
 $277,746.' Meanwhile the city had gone beyond the require- 
 ments of the school population. Large and costly buildings had 
 been erected, where smaller structures or additions would have 
 been sufficient. In 1876, according to Mayor Cobb, there were 
 10,000 vacant seats. " It may be inferred," the Mayor said, 
 " that the erection of large and costly schoolhouses has in these 
 
 1 Mayor's Inaugural (1875), p. 18. 
 
 8 Ibid. * See Appendix, p. 365.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 203 
 
 latter years been pushed somewhat beyond the reasonable re- 
 quirements of the city." He considered the appropriations asked 
 by the school committee in recent years unnecessarily large. 
 Mayor Cobb expressed the hope that the new committee would 
 by reason of its " more compact and effective organization, . . . 
 be able, as well as disposed, to cooperate with the city council." l 
 
 In 1876 the expenditures were reduced from $2,015,380 to 
 $1,816,615. This saving was due in part to a smaller appropri- 
 ation for new schoolhouses and in part to a decrease in the number 
 of teachers, through consolidation of the schools. In 1877 
 further retrenchment was obtained through consolidation and by 
 a reduction in individual pay. At the beginning of the school 
 year 1877-78 the school committee reduced salaries by 7? per 
 cent, thereby saving $ioo,ooo. 2 In 1879 the committee brought 
 expenditures to the lowest point reached during the period - 
 $1,652,245. A sub-committee was appointed in that year to 
 consider the possibility of still further saving, but was unable to 
 recommend any reduction. 3 
 
 In 1880 the city petitioned the legislature for an act limiting 
 the expenditure of the school committee to the amount appropri- 
 ated by the city council. It was argued before a committee of 
 the legislature that the power of school committees in the state to 
 spend money without check was an anomaly among the laws of a 
 democratic government. Per capita figures of school expenditure 
 in different cities were brought forward to prove that the very 
 high figure in the case of Boston was due in part at least to the 
 extravagance of her school committee. 4 The movement received 
 the approval of Mayor Prince hi his inaugural of i88i. 5 Boston 
 was unsuccessful, however, in securing the desired legislation. 
 
 The rise in expenditures, which took place after 1882, was due 
 chiefly to the increase in the appropriation for new schoolhouses. 
 This advanced from $77,628 in 1882 to $260,978 in 1883 and 
 $476,173 in 1884. These expenditures were made necessary by 
 
 Mayor's Inaugural (1876), pp. 33, 23. 
 
 Ibid. (1878), p. 33. 
 
 Ibid. (1880), p. 31. 
 
 Stackpolc, School Expenditure of City. 
 
 Mayor's Inaugural (1881), p. 36.
 
 204 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 the growth of population in the southern wards of the city. 1 The 
 last two years of the period the expenditure for new houses 
 declined to $333,555 and $133,608, respectively. The amount 
 paid for instruction advanced very gradually during the last 
 years of the period. The passage of the free text-book law in the 
 spring of 1884 required a considerable increase in the appropri- 
 ation for books and supplies. 2 In 1883 the first appropriation was 
 made for instruction in the mechanic arts for boys in the grammar 
 school. 3 
 
 Water. The expenditure for water constituted 15.2 per cent of 
 the total expenditures of the city in the years 1883 to 1886, practi- 
 cally the same percentage demanded in the period 1868 to 1871. 
 The per capita charge had fallen in the meantime from $6.17 to 
 $5.02. 
 
 At the end of the last period Boston was considering the advis- 
 ability of taking the waters of Sudbury River, in accordance with 
 the provisions of chapter 177 of 1872. The project received the 
 support of Mayor Cobb in his inaugural of 1874. He pointed out 
 the urgent need of a larger supply and stated that the ablest 
 hydraulic engineers had decided upon the Sudbury as the most 
 available source. The Mayor estimated the cost of the under- 
 taking at not over $8,000,000, including all damages. 4 During 
 the dry season of 1874 the city made a temporary connection with 
 the Mystic waterworks. It was soon found, however, that suffi- 
 cient water could not be spared from this system, and on Janu- 
 ary 2, 1875 the city council authorized the water board to take 
 the waters of the Sudbury River and bring them by a separate 
 conduit to the Chestnut Hill Reservoir. 5 
 
 Construction began in 1875. In 1876 the task was, on recom- 
 mendation of the mayor, entrusted to a new water board, con- 
 sisting of three persons appointed by the mayor with the consent 
 of the city council. 6 The legislative act, which authorized the 
 change, provided for the abolition of both the Cochituate and the 
 
 1 City Documents, no. 173 (1884), p. 27. 
 
 2 Mayor's Inaugural (1885), p. 49. 
 1 Ibid. (1884), p. 20. 
 
 4 Mayor's Inaugural (1874), pp. 17, 18. 
 
 6 Memorial History, iii, p. 280. 6 Ibid., p. 285.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 205 
 
 Mystic boards and the consolidation of the management of the 
 entire system in the single board. 1 The work was completed in 
 1878 at a cost of $5,000,000, a sum considerably below the esti- 
 mate. The existing depression permitted the making of very 
 favorable contracts. 2 
 
 For a very few years Boston enjoyed immunity from the fear of 
 a water famine. In 1880, however, the board recommended the 
 building of another storage reservoir. The original plans of the 
 new system had contemplated the construction from time to time 
 of seven storage reservoirs. Three were constructed at the start. 
 The daily consumption of water had risen from 15,000,000 gallons 
 in 1872 to 26,000,000 in 1880, a rise due to the growth of popula- 
 tion and to continued waste. 3 In 1883 construction was once 
 more taken up, as the rise in expenditures shows. The use of the 
 water was greatly economized in the same year by the enforce- 
 ment of a very strict system of inspection, 4 the board being able to 
 reduce the per capita consumption from 90 to 70 gallons. 6 
 
 County of Suffolk. County expenditures fell steadily from 
 $372,321 in 1874 to $296,140 in 1879. From that point they rose, 
 as steadily as they had fallen, to $393,785 in 1884. The cost of 
 constructing a new court house, an expenditure formerly charged 
 to public buildings, carried the county expenditure to $852,613 in 
 1885 and $099,056 in 1886. In the period 1883 to 1886 the 
 county demanded 5 per cent of the total expenditures; the per 
 capita charge was $1.67. 
 
 With the beginning of the fiscal year 1879 all county expendi- 
 tures were paid on drafts of the mayor, after being allowed by the 
 auditor, who was constituted auditor of Suffolk County by 
 chapter 256 of that year. 6 The city had finally secured the right 
 to audit all claims of the county. 
 
 The question of building a new court house had been agitated 
 for many years. Authority was obtained from the legislature as 
 
 Acts, 1875, ch. 8o' Mayor's Inaugural (1876), p. 18. 
 
 Memorial History, iii, p. 280. 
 
 Mayor's Inaugural (1881), p. 33. 
 
 Ibid. (1884), p. 14. 
 
 City Documents, no. 27 (1887), p. 8. 
 
 Auditor's Report (1879), p. 226.
 
 206 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 early as 1867 to take as much land as the aldermen might deem 
 necessary for the purpose, but the aldermen were never able to 
 agree upon a site. The depression with which the period began 
 also contributed to the postponement of definite action. In his 
 inaugural of 1880 Mayor Prince urged that the city take advan- 
 tage of the prevailing low price of land and purchase a site at once, 
 delaying construction until later. 1 Chapter 128 of 1880 brought 
 matters to a head by requiring that, in case the aldermen should 
 not have selected a site before December first of that year, the 
 supreme court was to appoint commissioners to make the selec- 
 tion. The aldermen straightway selected a lot belonging to the 
 city on Beacon Hill known as the " Reservoir lot." 2 
 
 Nothing definite was done, however, until March, 1885, when 
 commissioners were appointed under order of the city council. 
 They secured power the following June, under chapter 377 of 
 1885, to take land with the approval of the mayor and to erect a 
 court house. They decided in favor of Pemberton Square. The 
 necessary estates were taken on August third, and a loan of 
 $850,000 was issued to pay for them. 3 
 
 RECEIPTS 
 
 The period 1874 to 1886 met all its expenditures without 
 recourse to loans. The course of the city's receipts followed very 
 closely the movement of expenditures. Thus, in the first years of 
 retrenchment the total receipts of the city fell from $16,004,981 in 
 1874 to $10,839,102 in 1879. Renewed activity demanded 
 larger receipts in the succeeding years. The receipts accordingly 
 rose to $15,435,489 in 1884. The last two years of the period 
 show the effect of the business depression both upon expenditures 
 and receipts. The latter were $13,006,060 in 1885 and $13,527,- 
 117 in 1886. 
 
 Taxes. In the period 1883 to 1886 taxes made up 74.8 per cent 
 of the total receipts. Receipts fell from $12,176,436 in 1874 to 
 $8,046,237 in 1879, and then in 1880 rose to $10,122,664, a l eve l 
 fairly well maintained throughout the rest of the period. In 1885 
 
 1 Mayor's Inaugural (1880), p. 16. * Ibid. (1881), p. 21. 
 
 8 Ibid. (1886), pp. 31-33; City Documents, no. 114 (1885).
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 207 
 
 taxes brought in $9,592,539, but slightly more than they had con- 
 tributed in 1870. Meanwhile the population of the city had 
 grown from 250,000 to 390,000, making possible a reduction in the 
 per capita burden from about $36 to $24. As in the preceding 
 period the tax system consisted of the general property, the poll, 
 the corporation, and the bank tax, with the addition of a tax upon 
 ships engaged in foreign trade. In 1886 the total receipts of 
 $9,730,597 came from these sources; general property, $8,773,- 
 931; poll, $111,949; corporation, $626,221; bank tax (retained 
 by city), $187,069; bank tax (from state), $22,003; ships en- 
 gaged in foreign trade, $9,422. 
 
 The administration of 1874 started out with the intention of 
 making a retrenchment in expenditures and also of meeting them 
 without recourse to loans. This course was followed, on the 
 whole, throughout the period. In order to meet the expendi- 
 tures of 1874, which were still very large, the city council raised 
 the tax rate to $15.60, the highest rate imposed since 1865. This 
 rate was based on a valuation of $798,755,000, $105,000,000 
 greater than that of 1873. Of this increase $72,000,000 was due 
 to the annexations of Charlestown, West Roxbury and Brighton. 
 As a result, the receipts for the year were $12,176,436, a figure not 
 reached again until 1892.* 
 
 Such a rate was too high for a period of depression, and in 1875 
 the tax rate was lowered to $13.70, bringing in $11,184,653. By 
 1876 the city council had succeeded so well in reducing expendi- 
 tures that a still further reduction in the tax rate was possible 
 without recourse to loans. The rate for 1876 was $12.70, and the 
 receipts from taxation, $9,964,080. At this point the fall in the 
 valuation of assessable property, resulting from the depression, 
 made further reduction in the tax rate out of the question. 
 
 In the years of depression succeeding 1873 the market value of 
 real property was far below the figure on the assessment rolls. 
 Gradually, however, in response to vigorous demands for abate- 
 ment, the valuation of assessable property was reduced. This 
 process of revaluation began in 1875, and extended to 1879. In 
 1875 the reduction was $5,000,000; in 1876, $45,000,000; in 
 
 1 The figures given in this chapter include the tax receipts from all sources.
 
 208 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 1877, $62,000,000; in 1878, $56,000,000; and in 1879, $17,000,- 
 ooo. In the five year period 1874 to 1879 the valuation had 
 fallen from $798,755,000 to $613,322,000, a reduction of $185,- 
 000,000, or 23 per cent. Not until 1890 did the valuation 
 figures go beyond the record of 1874. Owners of real estate 
 suffered greatly during the early part of the period. It is said 
 that large numbers of dwelling houses and stores were untenanted 
 and that rents in many cases fell so low as to leave the landlord 
 little beyond his taxes. 1 It was only natural that the taxpayers 
 should have demanded severe retrenchment during these years. 
 
 The rates of taxation imposed in 1877, 1878 and 1879 were 
 $13.10, $12.80 and $12.50, respectively. By holding firmly to its 
 retrenchment policy the city council was able to meet expendi- 
 tures without raising the tax rate or resorting to loans. 
 
 With 1880 prospects brightened, and the government felt justi- 
 fied in making more liberal appropriations. The tax rate was 
 advanced to $15.20, yielding a return of $10,122,664. During 
 the next four years it was maintained at practically this level, 
 being $13.90, $15.10, $14.50 and $17 in the years 1881, 1882, 1883 
 and 1884, respectively. The practice of meeting all expendi- 
 tures from ordinary receipts finally led to the enactment in 1885 
 of legislation limiting the tax rate. 
 
 In 1880, the valuation began to move upward, rising from 
 $613,322,000 to $639,462,000 in that year. The return to its old 
 level was, however, very slow. In 1881 it was $665,554,000; in 
 1882, $672,497,000 and in 1883, $682,432,000. The depression of 
 1884 prevented any gain that year. In 1885 it was only $685,- 
 579,000, and in 1886, $710,621,000. The rise from 1880 onward 
 was due to an increase in the valuation of real estate alone. 
 Personal property rose at first, and then fell back gradually to the 
 level of 1878 and 1879. This decline can be attributed to the 
 reluctance of holders of personal property to make declarations, 
 when the tax rate was rising to a new level. In the following 
 table the course of the valuation of both real and personal prop- 
 erty is shown. The tax rates for the respective years have been 
 placed beside the column of personal property, to make clearer 
 
 1 Mayor's Inaugural (1877), p. 32.
 
 Total 
 
 Real 
 
 Personal 
 
 Tax Rate 
 
 Person; 
 
 798 
 
 554 
 
 244 
 
 15.60 
 
 3% 
 
 793 
 
 558 
 
 235 
 
 13.70 
 
 29% 
 
 748 
 
 526 
 
 222 
 
 12.70 
 
 29% 
 
 686 
 
 481 
 
 20S 
 
 13-1 
 
 29% 
 
 630 
 
 440 
 
 190 
 
 12.80 
 
 3% 
 
 613 
 
 428 
 
 184 
 
 12.50 
 
 3% 
 
 639 
 
 437 
 
 2O2 
 
 15.20 
 
 31% 
 
 665 
 
 455 
 
 2IO 
 
 13.90 
 
 31% 
 
 672 
 
 467 
 
 204 
 
 15.10 
 
 3% 
 
 682 
 
 478 
 
 2O4 
 
 14.50 
 
 29% 
 
 682 
 
 488 
 
 194 
 
 17.00 
 
 28% 
 
 685 
 
 495 
 
 189 
 
 12.80 
 
 27% 
 
 710 
 
 517 
 
 193 
 
 12.70 
 
 27% 
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 209 
 
 the connection between a rising tax rate and a falling valuation of 
 personalty. The valuation figures are in millions of dollars. 
 
 Proportion of 
 Year 
 
 1874 
 i87S 
 1876 
 
 1877 
 1878 
 
 1879 
 1880 
 1881 
 1882 
 1883 
 1884 
 1885 
 1886 
 
 The proportion which personal property constituted of the 
 total valuation has also been given. This fell from 30 per cent in 
 1874 to 27 per cent in 1886. The act of 1881, preventing double 
 taxation in the case of mortgaged real estate, was held responsible 
 for the fall in 1882 from $210,000,000 to $2O4,ooo,ooo. 1 
 
 The higher tax rates of the early eighties and the indications of 
 a new upward movement in expenditures gave support to the 
 demand for a limit upon the city's appropriations. In 1880 a 
 proposition that the tax rate should not exceed $13 was made to 
 the city council, but did not meet with favor. 2 In his inaugural 
 of 1885 Mayor O'Brien gave considerable attention to the sub- 
 ject. He believed that the city should petition the legislature 
 for the passage of an act limiting the tax rate to $15. This legis- 
 lation, he thought, would be complementary to the very benefi- 
 cial act limiting municipal indebtedness. Inasmuch as the city 
 had subsisted on a rate averaging $14 during the last decade, he 
 believed that $15 would be ample to carry on the legitimate 
 business of the city. The placing of such a limit would, in the 
 opinion of the Mayor, give the much-needed assurance to the 
 citizens, upon which business prosperity depended. 3 
 
 1 Auditor's Report (1882), p. 308. 
 1 City Documents, no. 147 (1880). 
 1 Mayor's Inaugural (1885), pp. 14, 15.
 
 210 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 The legislature of 1885 took the matter into its own hands, 
 being much concerned over the very large appropriations of 
 1884. Chapter 178 of 1885 required that the amount raised in 
 any year from taxes should not exceed, exclusive of the sum 
 needed for the state tax and the debt appropriation, $9 on every 
 $1,000 of the average valuation of taxable property for the preced- 
 ing five years. The act was to take effect on its passage, April 
 17, 1885. 
 
 The rate of 1885 was accordingly fixed at $12.80, all above $9 
 being for the state tax and city debt. The limit of $9 was at 
 least $2 lower than that recommended by the Mayor, and $3 
 lower than that allowed other cities in the commonwealth by 
 chapter 312 of the same year. The discrimination was carried 
 still farther, inasmuch as other cities did not have to reckon the 
 county tax inside the limit. 1 The task of reducing the appropri- 
 ations of Boston to conformity with the $9 rate seemed almost 
 impossible. The committee on appropriations for 1886 stated 
 that it would be necessary to make a uniform reduction of 10 per 
 cent in every appropriation over which the council exercised any 
 control. It believed that this could not be done without seri- 
 ously crippling every department of the city government. A 
 limit of $10 or $10.50 was, in the opinion of the committee, the 
 lowest that would give the citizens of Boston the public benefits 
 they had been accustomed to demand. 2 
 
 Expenditures were cut down in 1885 and 1886 wherever possible 
 and the ordinary business carried on without resort to loans. 
 Mayor O'Brien in his inaugurals of 1886 and 1887 expressed 
 satisfaction with the results of the law. He believed the work of 
 the city could be done within the limit, and deemed the measure a 
 safeguard that would keep the finances of Boston in excellent 
 condition, and check wasteful expenditure. 3 In 1887 the Mayor 
 said with regard to the charter reform and the tax law that " with 
 the checks of the City Charter in the hands of a vigilant Mayor, 
 that will enable him to prevent waste and extravagance, and the 
 law limiting taxation, the rapid increase of municipal taxation, 
 
 1 Mayor's Inaugural (1886), p. 14. 
 
 1 City Documents, no. 71 (1886). * Mayor's Inaugural (1886), p. 15.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 211 
 
 that has become so alarming throughout the country, has been 
 stopped so far as Boston is concerned." 1 It must be remembered 
 that the law of 1885 was passed in a period when the city council 
 was accustomed to appropriate money for only the most neces- 
 sary objects. The coming of a period of prosperity was needed 
 to test the efficiency of the new measure. 
 
 The state tax declined during this period, owing to the policy of 
 retrenchment which ruled in state as well as municipal expendi- 
 tures. 2 The city's share fell from $802,120 in 1874 to $206,370 in 
 1879. The levy of $500,000 in 1879 was too small for the needs 
 of the commonwealth. The tax for 1880 was accordingly placed 
 at $1,500,000, this figure being maintained on the whole during 
 the remainder of the period. 3 The city's proportion of the state 
 tax was raised in 1874 by the annexations from 36 per cent to 40 
 per cent. At this figure it remained until 1876 when it rose to 41 
 per cent. In 1883 it fell to 38.5 per cent and in 1886 to 37 per 
 cent. In 1886 the state tax demanded $555,870, or about $0.72 of 
 a tax rate of $12.70. 
 
 The poll tax was fixed at $2 throughout the period. This was 
 the maximum possible unless highway taxes were separately 
 assessed. Even this exception was removed hi 1879 by chapter 
 299, which established a limit of $2, by providing that local 
 assessors were to assess the state tax up to $i upon polls and the 
 balance upon property and the county tax, likewise, up to $i 
 upon polls with the balance upon property. This provision has 
 led to a uniform poll tax of $2, practically throughout the state. 
 In the case of Chelsea, Revere and Winthrop, whose county taxes 
 are paid by Boston, it resulted in a poll tax of only $i. 
 
 In 1883 Mayor Palmer recommended petitioning the legislature 
 for the repeal of the law which made the payment of a poll tax a 
 qualification for voting. He pointed out the injustice and inex- 
 pediency' of a law which essentially established a property qualifi- 
 cation for voting and led to the payment of poll taxes from 
 campaign funds. 4 It was not until 1891 that the desired reform 
 was secured. 
 
 1 Mayor's Inaugural (1887), p. ai. 
 
 1 Bullock, Finances of Massachusetts, ch. vi. 
 
 1 Ibid., p. 90. * Mayor's Inaugural (1883), pp. 7-9.
 
 212 THE FINANCIAL HISTORY OP BOSTON [1874-86 
 
 From figures collected at this time we get some idea of the 
 adequacy of the poll tax as a revenue producer. Of the total tax 
 levy of 1877, there was outstanding on May i, 1879 $97,000. Of 
 this sum, $72,000 was due from polls, or 40 per cent of the amount 
 assessed in poll taxes for that year. 1 The receipt of even so small 
 a proportion as 60 per cent was largely due to the enforcement of 
 the voting qualification. From 1822 to 1883 Boston accumu- 
 lated poll tax bills, practically all uncollectible, amounting to 
 $i,593,ooo. 2 
 
 The city's share of the corporation tax was $354,909 in 1874. 
 The business depression reduced the receipts to $266,689 m 1877. 
 In 1880 there came a sudden increase from $274,596 to $444,996. 
 The period closed with the receipt of $626,221 from the corpora- 
 tion tax, about six per cent of the total tax receipts of Boston. 
 
 The amount retained by Boston on account of the holdings of 
 her citizens in her own national banks was fairly constant 
 throughout the period. In 1886 this amounted to $187,069. In 
 the same year Boston received $22,003 from the state on account 
 of shares held by her citizens in banks elsewhere in Massachu- 
 setts. 
 
 By the provisions of chapter 284 of 1881 ships engaged in 
 foreign commerce were no longer to be taxed on their property 
 value, but on their net yearly income paid out in dividends. As 
 this new method meant a smaller tax income, the state agreed for 
 a period of five years to reimburse the towns and cities. Boston 
 received, from 1882 on, a small credit from the state, varying in 
 this period from seven to sixteen thousand dollars. The section 
 providing for reimbursement was extended from time to time 
 until 1902, when chapter 374 introduced a new system. Cor- 
 porations owning such property were to pay the state a tax of one- 
 third of one per cent on the market value, of their stock, after 
 deducting the value of the ships. Local assessors were to impose 
 a tax of one- third of one per cent upon the interests of persons and 
 partnerships in similar property. 3 
 
 1 Auditor's Report (1878), p. 8. 
 
 * Ibid. (1883), p. 12. 
 
 3 Massachusetts Public Documents, no. 16 (1903), pp. 14, 15.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 213 
 
 The charter of 1885 transferred the appointment of the prin- 
 cipal assessors to the mayor subject to approval by the board of 
 aldermen, and gave over to the principal assessors the appoint- 
 ment of the assistant assessors. 1 In 1880 the term of the princi- 
 pal assessors was changed from one to three years. 2 After the 
 readjustment of the assessment of real estate during the latter 
 seventies complaints as to overvaluation and inequality became 
 fewer. 3 
 
 Rents. The receipts from rents reached their highest point hi 
 1874, when $200,511 was received from this source. At this 
 time the city held temporarily a considerable amount of real 
 estate acquired in the course of the great street improvements. 
 The sale of this property and the decline in individual rents due 
 to the depression brought the receipts to only $108,059 in 1881. 
 From 1874 to 1881 the receipts from the markets fell from $106,- 
 ooo to $85,000, and those from the old State House, from $21,000 
 to $8,000. The city as well as private landlords suffered from 
 the fall in real estate values. After 1881 receipts from rents 
 increased somewhat, amounting to $118,398 in 1886. In the 
 period 1883 to 1886 this branch contributed but 0.8 per cent of 
 the total receipts of the city. 
 
 Interest. In the period 1883 to 1886 interest made up 1.4 per 
 cent of the total receipts. Interest on bank deposits contributed 
 the greatest amount during this period, the return from bonds 
 and notes having fallen to a very low figure with the decline in 
 land sales. The extraordinary figure of $332,619 for 1883 was 
 due to $186,000 premium on loans. 
 
 Licenses. The return from licenses increased from $25,431 in 
 1874 to $42,906 in 1886. The whole of this advance came after 
 1879. Licenses contributed but a very small part of the total 
 receipts, only 0.3 per cent in the years 1883 to 1886. Practically 
 the same objects were subject to licensing as in the preceding 
 period. 
 
 Liquor Licenses, In 1875 a new source of receipts was opened 
 to Boston in fees from liquor licenses. Chapter 99 of 1875 
 
 1 Emst, Constitutional History, p. 127. 
 
 1 City Documents, no. 146 (1880), p. 7. Mayor's Inaugural (1885), p. 13.
 
 214 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 allowed the licensing of shops for the sale of liquor at a low scale 
 of charges, the state to receive one-fourth the receipts. 1 The 
 receipts from license charges were $250,478 in 1875. At this 
 level they remained until 1883 when they rose to $305,551. In 
 1884 the amount suddenly advanced to $521,178 and in 1886 
 to $977,247. Receipts from liquor licenses were rapidly becom- 
 ing of considerable importance to the finances of the city. In 
 the period 1883 to 1886 they made up 4.1 per cent of the total 
 receipts. 
 
 Special Assessments. The receipts from special assessments 
 were of great importance during the first four years of the period, 
 being derived largely from betterments levied in the course of the 
 great land and street improvements of the preceding period. In 
 the years 1874 to 1877 the average annual receipts from this 
 source were $594,652. The postponement of further improve- 
 ments until better times is responsible for the decrease after 1877. 
 In 1880 receipts had fallen to $125,364. From that point, how- 
 ever, they increased again with the levying of the park better- 
 ments, averaging $205,777 f r th e last four years of the period. 
 At this time receipts from special assessments made up 1.4 per 
 cent of the total receipts of the city. 
 
 During this period the city received assessments from an 
 entirely new source. Chapter 185 of 1875, which established the 
 park commission, authorized this body to levy assessments upon 
 land receiving a special benefit from the laying out of the parks. 
 The commissioners levied an assessment of $431,000 in 1879 on 
 lands benefited by the establishment of the Back Bay Park, an 
 amount practically equivalent to the cost of the land. In 1885 
 betterments amounting to $126,000 were levied by the commis- 
 sioners for Franklin Park, and $22,000, for Marine Park. The 
 increase in the valuation of land near the Back Bay Park was far 
 greater than the amount assessed. The land affected by this 
 improvement advanced from $11,000,000 in 1877 to $16,000,000 
 in 1880, a period when the total valuation of the city was rapidly 
 declining. 2 
 
 1 Bullock, Finances of Mass., p. 88. 
 1 City Documents, no. 12 (1881), p. 8.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 21$ 
 
 The city's experience with the special assessment was never 
 satisfactory. The original assessments, often much too low, 
 were frequently abated to a considerable degree, and the actual 
 collection was often delayed or entirely neglected. Property 
 owners made frequent use of the right of petition for a jury trial. 
 Inasmuch as juries generally reduced the assessment, it was only 
 natural that the city should prefer to make a very low assess- 
 ment in the first place. From 1867 to 1886 special assessments 
 approximating $7,700,000 were imposed. During this same 
 period the collections amounted to about $6,200,000. The 
 greater part of the $1,500,000 outstanding in 1886 was probably 
 never collected. 
 
 Health. The receipts from the health department in the 
 period 1883 to 1886 brought in an average return of $58,448, or 
 0.4 per cent of the city's receipts. At this time they contributed 
 10 per cent toward expenditure for the public health. 
 
 Institutions. The receipts from the institutions fell off con- 
 siderably during the early years of depression. In 1878, however, 
 the introduction of stone cutting on Deer and Rainsford Islands, 
 and the rinding of more remunerative work for men and women in 
 the house of correction, raised the receipts from $170,640 to 
 $197,814. In the years 1883 to 1886 receipts from the institu- 
 tions averaged $229,394, or 1.6 per cent of the total city receipts. 
 At this time the proportion of the expenditures met by receipts 
 was 20 per cent. 
 
 The table on the next page shows the course of the receipts 
 for the more important branches of the department. The figures 
 are in thousands of dollars. 
 
 The house of correction, which in the early seventies had been 
 self-supporting, continued in the first part of this period the 
 decline begun in 1873. The hard times made laborers jealous of 
 even the small amount produced in the city institutions. In 
 1875 a committee of the city council was appointed to consider 
 " whether the present mode of employing criminals in city insti- 
 tutions has the effect of reducing wages of workmen, or deprives 
 them of employment." The committee did not answer this 
 question, simply reporting that all authority over the method of
 
 2l6 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 Year Correction Industry Overseers Hospital Soldiers 
 
 1874 44 13 29 3 90 
 
 1875 29 13 29 i 86 
 
 1876 26 ii 32 5 81 
 
 1877 26 9 28 12 84 
 
 1878 43 25 29 8 79 
 
 1879 47 J 6 24 10 109 
 
 1880 51 24 18 12 81 
 
 1881 52 39 15 14 78 
 
 1882 57 59 24 13 80 
 
 1883 6l 4 20 13 83 
 
 1884 56 50 24 19 80 
 
 1885 56 41 22 35 75 
 
 1886 26 44 16 34 78 
 
 employment was vested in the board of directors. The receipts 
 of the house of correction fell as low as $26,000 in 1877. The 
 next year, however, more remunerative work was secured and by 
 1879 all the inmates were fully employed. 1 The receipts rose to 
 $43,000 in 1878 and $61,000 in 1883. The last year of the period 
 they declined suddenly from $56,000 to $26,000. 
 
 The introduction of stone cutting in 1878 brought in much 
 larger receipts from the house of industry. From 1881 onward 
 receipts were obtained from the sale of the products of Austin 
 Farm in West Roxbury; $8,000 was received in 1886. During 
 this period the receipts from the city hospital became impor- 
 tant. Receipts for board rose from $3,000 in 1874 to $34,000 in 
 1886. 
 
 Water. The receipts from the water department increased 
 from $1,298,380 in 1874 to $1,579,578 in 1886. In the period 
 1883 to 1886 they made up 10.9 per cent of the total receipts of 
 the city. But for reductions in the water rates, the receipts of 
 the department would have been much greater. 
 
 In the following table the expenditures, the receipts, and the 
 excess of expenditures have been placed side by side. The figures 
 are in thousands of dollars. 
 
 1 Mayor's Inaugural (1880), p. 43.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 21 J 
 
 Excess of 
 Year Expenditures Receipts Expenditures 
 
 1874 1,944 1,298 646 
 
 1875 2,687 1,397 1,290 
 
 1876 3,358 1,389 1,969 
 
 1877 2,641 1,358 1,283 
 
 1878 1,984 1,349 635 
 
 1879 1,587 1,374 213 
 
 1880 1,667 1,365 302 
 
 1881 1,472 1,373 99 
 
 1882 1,592 1426 166 
 
 1883 1,771 1,498 273 
 
 1884 3,001 1,494 507 
 
 1885 1,955 i,549 406 
 
 1886 2,110 1,579 531 
 
 Receipts were approaching expenditures toward the end of the 
 preceding period. A surplus might even have been obtained 
 soon after the opening of the new period but for the great cost of 
 the Sudbury system. But even before the Sudbury undertaking 
 was completed the city council had determined on a reduction in 
 the water rates. The smaller receipts for 1877 were due to a 
 reduction of i6 per cent in the meter rates. 1 This reduction 
 marks the end of a consistent policy. Down to 1877 the city 
 government had tried conscientiously to make the system self- 
 supporting. Its failure was probably due to the great waste of 
 water which had made frequent extensions necessary. It is 
 curious that the movement for reduction should have met with 
 success in a period of depression, for lower water rates meant 
 higher taxes. 
 
 In 1879 a further reduction of 20 per cent was made in the 
 meter rates. 2 These reductions kept the receipts of the depart- 
 ment stationary from 1877 until 1882. The fall in expenditures, 
 meanwhile, diminished the amount of the deficit to only $99,000 
 in 1 88 1. The maintenance of the old rates would have given the 
 department a good sized surplus in that year. 
 
 In 1882, no further material reductions being made, receipts 
 began to rise. But at just this time the need of extensions 
 caused an even greater advance in expenditures. Besides, the 
 city council would not allow a marked increase in receipts. In 
 
 1 City Documents, no. 220 (1894), p. 150. * Ibid.
 
 21 8 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 1886 the meter rates were reduced over 10 per cent, and a rebate 
 was given in dwelling house rates, equal to a decrease of 10 per 
 cent. 1 The movement for low water rates went so far even as to 
 find considerable support for the abolition of all charges and the 
 maintenance of the system entirely from the proceeds of taxa- 
 tion. 
 
 Ferries. The receipts from the city ferries decreased during 
 this period from $200,000 to $164,497. ^ th e years 1883 to 1886 
 they constituted i.i per cent of the total receipts of the city. The 
 decline in receipts was due to repeated reductions of the tolls, and 
 would have been still more marked but for a considerable in- 
 crease in business. 
 
 The following table gives the ordinary expenditures and 
 receipts of the ferries from 1874 to 1886. The figures are in 
 thousands of dollars. 
 
 Surplus 
 
 3 
 13 
 
 2 
 2O 
 
 Year 
 
 Expenditures 
 
 Receipts 
 
 Deficit 
 
 1874 
 
 2 20 
 
 200 
 
 20 
 
 1875 
 
 208 
 
 179 
 
 29 
 
 1876 
 
 169 
 
 172 
 
 
 1877 
 
 162 
 
 175 
 
 
 1878 
 
 164 
 
 166 
 
 
 1879 
 
 154 
 
 174 
 
 
 1880 
 
 168 
 
 166 
 
 2 
 
 1881 
 
 179 
 
 165 
 
 14 
 
 1882 
 
 200 
 
 162 
 
 38 
 
 1883 
 
 242 
 
 159 
 
 83 
 
 1884 
 
 234 
 
 156 
 
 78 
 
 1885 
 
 230 
 
 159 
 
 71 
 
 1886 
 
 189 
 
 164 
 
 25 
 
 The rates established by the city council of 1870 remained in 
 force until 1879. During this ten-year period they were suffi- 
 ciently high to meet practically all the ordinary expenditures. 
 But for the depression, which materially reduced business after 
 1874, a still more favorable showing would have been made. 2 
 
 The movement for reduction in the rates of toll dates from the 
 very beginning of municipal management. The unsuccessful 
 attempt to lower rates at the end of the last period will be recalled. 
 During this period the movement was strongest in 1877, the same 
 
 1 City Documents, no. 220 (1894), pp. 150, 151. 2 Ibid., no. 65 (1875), P- 3-
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 219 
 
 year in which the city council voted for reduction in the water 
 rates. In that year, on the unanimous recommendation of the 
 joint standing committee, 1 an order establishing free ferries 
 passed the board of aldermen without a dissenting vote and the 
 common council by a large majority. 2 The measure was ap- 
 proved by the mayor and would have taken effect on January i, 
 1878, had it not been declared illegal by the supreme court. By 
 establishing a toll ferry, the city had already exhausted, in the 
 opinion of the court, the option allowed in the ferry act of 1869.' 
 
 Unsuccessful in its attempt to secure free ferries, the city 
 council began to reduce tolls. In 1878 a committee found that 
 the receipts were exceeding expenditures, and recommended a 
 decrease of about 20 per cent in the rates of toll. 4 On January i, 
 1879 a reduction of from 20 per cent to 25 per cent was made in 
 the charges for teams; foot passengers were allowed to purchase 
 1 6 tickets for $0.25 in place of the former flat rate of $.02. Later 
 in the year 50 tickets were sold for $0.50. Further reductions 
 took place in 1880 and 1881. Meanwhile the mayor and alder- 
 men had applied to the legislature for free ferries. This plan 
 was defeated by the very vigorous opposition of taxpayers. 
 
 The firm adherence of the city council to the policy of reduction 
 is reflected in the decline of receipts in spite of increasing busi- 
 ness. In 1883 the deficit rose to $83,000. Down to the end of 
 the period the ferries had cost Boston $4,448,000, and had 
 brought her a return of $2,995,ooo. 6 
 
 Sales of Property. The receipts from sales of property declined 
 considerably during this period. Whereas they had made up 3.8 
 per cent of the total city receipts in the years 1868 to 1871, they 
 constituted but 1.4 per cent for the period 1883 to 1886. Boston 
 sold practically all that remained of her public land early in the 
 period. After 1875 the receipts were derived largely from the 
 sale of miscellaneous pieces of real estate, which had been acquired 
 in the course of the street improvements, or were no longer needed 
 for public purposes. 
 
 1 City Documents, no. 64 (1877). ' Ibid., no. 220 (1804), p. 156. 
 
 1 Ibid., no. 107 (1877), p. 5. Ibid., no. 86 (1878). 
 
 Auditor's Report (1886), p. 288.
 
 220 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 Inasmuch as the public lands of the city were practically all 
 sold before the end of the period, we are now in a position to judge 
 the financial success of this municipal venture. In his valedic- 
 tory of 1894 Mayor Matthews gives the following figures which 
 show the results of the various sales. 1 The figures are in thous- 
 ands of dollars, and cover the period 1822 to January 3, 1894. 
 
 Expenditure Receipts Profit Loss 
 
 Neck knds $418 $3,298 $2,879 
 
 South Bay 1,202 506 $695 
 
 South Boston 22 323 300 
 
 Mill Pond 135 135 
 
 Miscellaneous 363 770 407 
 
 Total $2,005 $5,032 $3,7 21 $695 
 
 Net profit 3,026 
 
 All the lands in the above table were sold with a direct fiscal 
 purpose. In the following table will be found the expenditures 
 and receipts of improvements, in which the fiscal motive was 
 subsidiary to that of public health. 
 
 Expenditures Receipts Loss 
 
 Back Bay $1,029 $*79 $ 8 49 
 
 Church Street 1,183 222 960 
 
 Northampton Street 561 172 389 
 
 Suffolk Street 2,428 863 1,565 
 
 Roxbury Canal 372 98 274 
 
 Total $5,573 $1,534 $4,037 
 
 The first class of land ventures resulted in a net profit of 
 $3,026,000; the second cost the city $4,037,000. With the 
 exception of the South Bay improvement, which resulted in a 
 loss of $695,000, the city was fortunate in the outcome of the 
 first class of ventures. It had succeeded in providing homes at 
 reasonable prices for many of its citizens and at the same time 
 had derived considerable revenue. 
 
 County of Suffolk. The receipts of the County of Suffolk 
 followed very closely the changes in business conditions. They 
 declined from $133,912 in 1874 to $62,842 in 1880, and then rose 
 again to $125,202 in 1886. County receipts declined in relative 
 importance from i.i per cent of the total city receipts in the years 
 1868 to 1871 to 0.7 per cent in the period 1883 to 1886. 
 
 1 City Documents, no. 220 (1894), p. 243.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 221 
 
 DEBT 
 
 The net debt of Boston was practically stationary throughout 
 the period, falling slightly from $27,719,000 on April 30, 1874 to 
 $26,487,000 on April 30, 1887. The growth of population had 
 meanwhile reduced the per capita burden from about $100 to $65. 
 The interest charge had fallen slightly from $2,279,000 in 1873 to 
 $2,262,000 in 1886. l The decline in total expenditures accounts 
 for the slight increase in the relative importance of the interest 
 payments, which added about 15 per cent to expenditures, 
 exclusive of the state tax, in 1873, an d about 18 per cent in 
 1886. 
 
 At the very start, the city council determined to meet all 
 expenditures without recourse to loans. The tax rate for 1874 
 was placed at $15.60, and the year closed with a reduction of 
 $426,000 in the city debt. A severe depression had meanwhile 
 brought an unprecedented fall in real estate values. Conse- 
 quently, the city government did not feel justified in maintaining 
 the very high rate of 1874. The $13.70 levied in 1875 was suffi- 
 cient, however, to permit a reduction in the debt of $241,000. At 
 this time it looked as though the next few years were to see a 
 material decrease in the debt. In his inaugural of 1876 Mayor 
 Cobb said: " I am not without hope, which seems to me not 
 altogether chimerical, that the policy of paying as we go may be so 
 strictly adhered to, that the entire debt may be virtually extin- 
 guished in a few years." He condemned the liberal use of the 
 city's credit as an inducement to waste, extravagance and even 
 corruption. " It would be difficult to hoodwink and cheat a 
 people," the Mayor concluded, " when the amount of the plunder 
 has got to be paid by them in the very next tax bill, instead of 
 being hidden amid the confusion, easily made inextricable, of an 
 extensive book-keeping and a tangled computation of loans, 
 payments, sinking funds and interest accounts." 2 
 
 1 To get the entire amount paid for interest, the interest on the water loans, 
 which is included in 1873 an ^ 1886 under expenditures for water, and interest on 
 the county debt, which appears in 1886 under county expenditures, have been 
 added to the payment of interest on the city debt proper. 
 
 1 Mayor's Inaugural (1876), pp. 10-13.
 
 222 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 The extraordinary growth of municipal debts caused the 
 legislature of 1875 to pass chapter 209, which imposed a limit 
 upon the borrowing power of cities. No municipal debt was to 
 exceed 3 per cent of the average valuation of the preceding five 
 years, unless the debt was already not less than 2 per cent, in 
 which case i per cent might be added to its amount. The debt of 
 Boston already exceeded 2 per cent, making her additional bor- 
 rowing capacity i per cent or $7,939,618. Within this limit loans 
 might be contracted for any object. The act stipulated that all 
 debts must be repaid in ten years except those for general sewer- 
 age purposes which might run twenty years. The water debt 
 might be contracted for thirty years, and was placed outside the 
 limit of municipal indebtedness. 1 The act of 1875 continued 
 the sinking fund commissioners in power with the exception 
 that the city treasurer was not permitted to serve on the board. 
 The law made but little change in the sinking fund system. 
 Ten-year loans now required an annual appropriation equal to 
 8 per cent, twenty-year loans, 3! per cent and thirty year, 2 per 
 cent. 2 
 
 The only loans made in 1874 and 1875 were for the completion 
 of the great street improvements and the extension of the water 
 system. These additions to the gross debt were more than offset, 
 however, by the payments into the sinking funds. 
 
 The continuance of the depression induced the city council to 
 lower the tax rate of 1876 to $12.70. It sought to maintain the 
 policy of meeting all expenditures from taxes, however, by making 
 large reductions in municipal expenditures. But the rate was 
 inadequate, even with expenditures on a lower level; and an 
 addition of $428,000 was made to the debt in that year. In 1877 
 the rate was raised to $13.10, and retrenchment carried still 
 further. As a result the city was able to diminish the net debt by 
 $1,321,000. During this year the water debt and the funds for 
 its redemption were transferred to the management of the sinking 
 fund commissioners. 3 
 
 1 Auditor's Report (1875), PP- 9 IO - 
 
 2 Statutes and Ordinances (1876), p. 320. 
 J Ernst, Constitutional History, p. 144.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 22$ 
 
 The sinking fund ordinance of 1870 had provided that the 
 balance in the treasury should be turned over to the commission- 
 ers. In case this should be insufficient to provide for the amorti- 
 sation of the debt at maturity, the commissioners were given 
 power to raise the residue by taxes. As a matter of fact, this 
 balance was more than sufficient to meet the requirements of the 
 sinking fund. Consequently, in its search for possible savings 
 during these years of depression, it was only natural that the city 
 council should have found in the annual assignment to the sinking 
 fund an opportunity for retrenchment. By ordinances passed in 
 the fiscal year 1876-77 the council stipulated that the annual 
 balance should no longer belong to the commissioners, but that 
 they should raise by taxation the amount needed for the funds. 
 This measure resulted in a reduction of the receipts of the funds 
 from $2,975,000 in 1875 to $1,920,000 in 1876. The receipts 
 remained at about $2,000,000 during the rest of the period. The 
 annual appropriation from the tax levy varied from $500,000 to 
 $700,000. The sinking fund ordinance of 1870 had checked the 
 forces that would have rapidly repaid the debt; the ordinance of 
 1877 made even more difficult its ultimate extinction. 1 
 
 In 1879 Mayor Prince declared that the reduction in the 
 receipts of the sinking funds had not gone far enough. All 
 receipts from betterments, bonds and notes, and sales of real 
 estate still passed to the credit of the commissioners. He be- 
 lieved that this should be left in the treasury for general purposes 
 and only the bare requirement be supplied from taxes. The 
 Mayor considered it very bad policy to pay the debts faster than 
 provided by law, stating that this course led to unnecessary 
 taxation and municipal extravagance. 2 The change was not 
 made, however. 
 
 The tax rate for 1878 was placed at $12.80. Though expendi- 
 tures were greatly reduced, the decreasing valuation caused a 
 large fall in receipts. The year ended with the addition of 
 $70,000 to the net debt. In his inaugural of 1878 Mayor Pierce 
 referred to the debts of municipalities contracted during and 
 since the War as a " source of much anxiety, not only to proper ty- 
 1 City Documents, no. 31 (1877). * Mayor's Inaugural (1879), p. 19.
 
 224 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 holders, but to all men who are interested in the prosperity of 
 Republican institutions." 1 
 
 The next year saw the lowest rate of the period $12.50. As 
 a result of the decreased receipts, $1,613,000 was added to the 
 debt. At the end of this year the net debt amounted to $27,842,- 
 ooo, or about $1,000,000 more than at the time the debt limit was 
 imposed. Owing to the decreasing valuation the borrowing 
 capacity greatly diminished. It was now only $1,000,000. At 
 this time the question of the new court house was before the 
 council. It was suggested that the city apply to the legislature 
 for the right to contract a loan for this purpose in excess of the 
 limit. Mayor Prince was unwilling to recommend such action, 
 however. 2 During 1879 loans to the amount of $3,483,000 
 were issued, the principal items being $1,095,000 for street im- 
 provements, $1,433,000 for sewers and $630,000 for the water 
 system. 
 
 The revival in business conditions allowed a higher tax rate in 
 1880. It was placed at $15.20, and brought in receipts sufficient 
 to reduce the debt by $1,837,000. A rate of $13.90 in 1881 
 allowed the repayment of $1,744,000 more. At this time the net 
 debt stood at $24,261,000, the lowest point reached during this 
 period. The rate for 1882 was $15.10, but expenditures had 
 increased to such an extent that $597,000 was added to the debt. 
 In 1883 with a rate of $14.50 the debt increased $1,486,000. In 
 1884 the city council determined to meet all expenditures from 
 taxes and accordingly placed the rate at the unprecedented figure 
 of $ 1 7 . This brought about a reduction of $ i , 748 ,000. The out- 
 come of this extraordinary tax levy in a year of depression was the 
 legislation of 1885 which limited the tax rate and also placed 
 further restrictions upon the use of the city's credit. 
 
 Chapter 185 of 1885 limited the tax rate and provided that the 
 city's limit of indebtedness should be 2? per cent of the valuation 
 until January i, 1887, when it should be reduced to two per cent. 
 Boston was thus closely bound. She must henceforth confine her 
 activities to those made possible from the proceeds of a low tax 
 rate. 
 
 1 Mayor's Inaugural (1878), p. 5. 
 
 2 Ibid. (1880), pp. 14-16.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 22$ 
 
 The tax rate for 1885 was automatically reduced to $12.80. 
 Retrenchment in expenditure prevented a large increase in the 
 city debt, however, which rose only $116,000. The last year of 
 the period increasing expenditures, with the tax rate at $12.70, 
 resulted in an addition of $1,775,000 to the net debt. The period 
 closed with the debt at $26,487,000, only $1,232,000 less than at 
 the beginning of these years of retrenchment. 
 
 The money borrowed during this period was largely for objects 
 of permanent character. Of the $27,600,000 borrowed, $8,200,- 
 ooo was for water, $7,000,000 for sewers, $6,400,000 for streets, 
 $2,800,000 for parks, $1,800,000 for public buildings and about 
 $1,400,000 for other purposes. The large amount expended for 
 the introduction of Sudbury water, the expenditure for improved 
 sewerage, and the cost of the parks resulted in no increase in the 
 debt during this period. But these years should have seen a 
 marked reduction in the debt, inasmuch as retrenchment left 
 resources available for that purpose. In 1886 the legislature was 
 forced to moderate the debt restriction by allowing loans for 
 certain purposes outside the limit. A loan of $2,500,000 was 
 authorized for park construction and one of $2,500,000 for the new 
 
 court house. 
 
 FINANCIAL POLICY 
 
 The financial policy which dominated the period was essen- 
 tially one of retrenchment. The great rise in expenditures from 
 $3,500,546 in 1860 to $17,812,874 in 1873 mu st be followed by 
 long years of reaction. The greater part of the improvements 
 made in this period of activity were either necessary or very use- 
 ful. It was natural, however, that with liberal appropriations 
 extravagance should have crept in. Therefore, it was possible in 
 the depression following 1873 to make large reductions in ex- 
 penditures, not only by postponing improvements, but also by 
 cutting down ordinary expenditures. Although the annexations 
 of 1874 increased the demands upon the city treasury, it was 
 found possible to reduce expenditures from $17,812,874 in 1873 to 
 $14,654,954 in 1874 and $11,793,875 in 1879. While the general 
 movement after this low point was toward higher expenditures, 
 the influence of the policy of retrenchment continued to about
 
 226 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 1886. In that year expenditures were $14,476,863, even less than 
 they were in 1874. 
 
 Accompanying this policy of retrenchment, was that of meeting 
 all expenditures from taxes. Unfortunately, it did not go so far 
 as to amortize the debt, which stood in 1886 at essentially the 
 same figure as in 1874. The tax rate varied considerably from 
 year to year, but was on the whole too low. 
 
 From 1874 to 1876 Samuel C. Cobb served as mayor. In a 
 time of depression, it was not a difficult matter for him to secure 
 retrenchment. His policy was not one of niggardly economy, 
 however; he strongly urged the construction of the Sudbury 
 water system. The city council of 1874 determined to meet all 
 expenditures from taxes. To do this, a tax rate of $15.60 was 
 required. A reduction of $426,000 was made in the debt. In his 
 inaugural of 1875 Mayor Cobb expressed the hope that the new 
 policy would be adhered to, urging upon the council the need of 
 " economizing current expenditure, and limiting appropriations 
 for improvements so as to lighten, as far as possible, the weight of 
 taxation." l Again in 1876 he addressed the city council in the 
 following words: " The question for us, therefore, is not what 
 expenditures and enterprises would be desirable, or ornamental, 
 or even useful for the future, but what are indispensable for 
 health, for order, for security, and for the accommodation of such 
 traffic as there is, for maintaining the public property in repair, 
 and keeping the machinery of our vital institutions of education, 
 charity and reform in vigorous operation." 2 
 
 In order to reduce the burden of taxation the retrenchment in 
 expenditures was accompanied by a lowering of the tax rate. This 
 was placed at $13.70 in 1875 and $12.70 in 1876. The latter rate 
 was too low to meet all expenditures without recourse to loans. 
 
 In 1877 Frederick O. Prince was mayor. His policy, essentially 
 that of his predecessor, demanded still further retrenchment. 
 The largest reduction of the period was made during this year. 
 This combined with a tax rate of $13.10 not only met all the 
 expenditures of the city but contributed $1,321,000 to the amorti- 
 sation of the debt. The great events of the year were the begin- 
 
 1 Mayor's Inaugural (1875), p. 12. * Ibid. (1876), p. 5.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 22J 
 
 ning of the park system and the commencement of work on 
 improved sewerage. A modification of the sinking fund provi- 
 sions released a large sum for general purposes. The retrench- 
 ment policy did not contemplate a material reduction of the debt. 
 
 In 1878 Henry L. Pierce was again chosen mayor. In his 
 inaugural he stated that " no new improvements, involving 
 expense, should be entered upon during the present year, unless it 
 is made clear that further delay would injuriously affect the city's 
 interests." l Expenditures were still further reduced, permitting 
 a lowering of the tax rate to $12.80. There was practically no 
 change in the amount of the net debt. 
 
 From 1879 to 1881 Frederick O. Prince was again mayor. His 
 administration was largely occupied with the carrying out of 
 improvements previously begun. The first year of his adminis- 
 tration expenditures reached the lowest point of the period. The 
 tax rate was lowered to $12.50, a point never to be reached again. 
 In spite of the reduction in expenditures, it was necessary to make 
 an addition of $i ,613,000 to the net debt. The Mayor was averse 
 to the commencement of any new works before the return of 
 prosperity. He therefore urged the postponement of such under- 
 takings as the erection of a new city hall, court house and library. 2 
 
 In 1880 there came a revival in business. Private capital was 
 being invested in the development of the city. Consequently, 
 the best interests of the municipality demanded that the city 
 government should no longer hold back. The decline in the 
 valuation of assessable property was now rapidly giving way to 
 an advance. An increase in expenditures was accompanied by a 
 rise in the tax rate to $15.20. The debt was reduced $1,837,000 
 in that year. 
 
 In his inaugural of 1881 Mayor Prince pointed out a fact which 
 has great bearing on the finances of Boston. He remarked that 
 her citizens were " disposed to regard many things, which else- 
 where are considered municipal luxuries, as municipal neces- 
 saries." " And yet," he added, " they are unwilling to pay the 
 cost of them." * This fact, true at least since the time of the 
 
 1 Mayor's Inaugural (1878), p. 16. 
 
 1 Ibid. (1879), PP- 9, 10. Ibid. (1881), p. 16.
 
 228 THE FINANCIAL HISTORY OF BOSTON [1874-86 
 
 first Mayor Quincy, was very evident during the struggle for 
 retrenchment. 
 
 But expenditures did not respond to prosperity as they had in 
 the past. This was probably due to the fact that the improve- 
 ment was short-lived, being followed in 1884 by further depres- 
 sion. The city had by no means recovered from the crisis of 
 1873; the debts incurred after the War still burdened the tax- 
 payer. The expenditures of 1881 were practically the same as 
 those of 1880. The growing valuation, however, permitted a 
 lower tax rate $13.90, and a reduction of $1,744,000 was made 
 in the net debt. 
 
 The policy of retrenchment pursued during this period prob- 
 ably went too far hi view of the high standard demanded by the 
 citizens of Boston. In his farewell address of 1881 the president 
 of the common council stated the situation clearly. " We plan 
 and provide for the present only. Our policy leads to temporary 
 expedients and makeshifts." Moreover, in his opinion, the 
 citizens of Boston demanded the best, a circumstance involving a 
 " cost of government relatively larger than that of other cities 
 where less is wanted." l 
 
 In 1882 came another rise in expenditures, placing them on a 
 level maintained throughout the period. A large part of the 
 advance was caused by expenditures for the park system. The 
 tax rate was placed at $15.10, but this was insufficient to meet the 
 increase in expenditures, an addition of $597,000 being made to 
 the debt. 
 
 In 1883 a slight increase in expenditures was accompanied by a 
 decline hi the tax rate to $14.50, and $1,486,000 was added to the 
 debt. Retrenchment was still the main motive of the city 
 government, despite the revival in business. In his inaugural of 
 this year Mayor Albert Palmer spoke of economy as " the imperial 
 word that dominates the hour." 2 
 
 It would seem from the record tax rate of $17 imposed in 1884 
 that the city council was bent not only on meeting all expendi- 
 tures from taxation but also on reducing the debt. A reduction 
 
 1 City Documents, no. 167 (1881), pp. 6, 7. 
 
 2 Mayor's Inaugural (1883), p. 33.
 
 1874-86] THE BEGINNING OF THE PARK SYSTEM 22$ 
 
 of $1,748,00x3 was made in the net debt as a result of this vigorous 
 policy. Further reduction was made impossible by the law of 
 1885 which limited the tax rate. 
 
 The city council of 1885 found that it could not proceed without 
 first cutting down expenditures. The $9 limit did not even per- 
 mit the scale of activity maintained in a time of retrenchment. 
 Borrowing offered but little relief on account of the severity of the 
 debt limitation. The city government cut down expenditures as 
 far as it could and also made an addition of $116,000 to the net 
 debt. The tax rate was fixed at $12.80. 
 
 In 1886 the rate was $12.70, requiring the addition of $1,775,- 
 ooo to the net debt of the city. On the first of January, 1887, 
 when the 2 per cent limit went into operation, Boston exceeded it 
 by $2,327,ooo. 1 
 
 1 Mayor's Inaugural (1887), p. 23.
 
 CHAPTER VI 
 
 THE METROPOLITAN DISTRICTS: THE SUBWAYS. 
 
 1887-1908 
 
 GOVERNMENT 
 
 Although the charter of 1885 established a form of government 
 much superior to the old committee rule, it failed to accomplish 
 much that its framers had expected. This partial failure was 
 due to weaknesses in the act itself and also to circumstances 
 outside of it. 
 
 The requirement that the mayor's appointees should be con- 
 firmed by the board of aldermen was perhaps the most apparent 
 weakness in the charter. As early as 1888 Mayor O'Brien urged 
 that the mayor be given full power. " If he does not do his duty 
 turn him out," he said. 1 Even though the board of aldermen 
 should use the power of confirmation most conscientiously, the 
 mayor's opportunity to secure executive unity was much les- 
 sened. But, when this power was used as a weapon over the 
 heads of departments in the furtherance of selfish schemes, the 
 offices were more likely to be filled by obedient henchmen than by 
 capable officials. 
 
 A second weakness in the charter, also working against execu- 
 tive unity, was the failure of the act to name any penalty for 
 interference on the part of the city council or any of its members 
 with the executive branch. The members were explicitly for- 
 bidden to take part directly or indirectly " in the employment of 
 labor, the making of contracts, the purchase of materials or sup- 
 plies, the construction, alteration or repair of any public works, 
 buildings or other property, or the care, custody and manage- 
 ment of the same, or in the conduct of any of the executive or 
 administrative business of the city." 2 
 
 1 Mayor's Inaugural (1888), p. 27. 
 
 2 Acts, 1885, ch. 266, sec. 12.
 
 1887-1908] THE METROPOLITAN DISTRICTS 231 
 
 The extent to which this provision was violated can best be 
 shown by a quotation from the report of the finance commission 
 of 1907. " The city council, being dominated by the spoilsmen, 
 has never been willing to accept the separation of functions 
 intended by the charter amendments of 1885, and has tried by 
 resolutions, orders, ordinances and every other means within its 
 power to negative the law. The ordinances of the city are in 
 many cases inconsistent with the statutes, and therefore illegal; 
 and a large part of the orders, resolutions and debates of the city 
 council are devoted to the letting of contracts, the hiring of labor 
 and other matters with which the members are by law prohibited 
 from interfering . . . Many members spend their time in violat- 
 ing the charter by besieging the heads of departments to employ 
 men, raise salaries, give out contracts, and order goods for the 
 benefit of their political supporters and constituents. If persistent 
 entreaties are insufficient to cause the heads of departments to 
 swerve from their duty, recourse is often had to scurrilous attacks 
 on the floor of the city council which are printed in the daily 
 papers and perpetuated in the official publications of the city." l 
 
 A third defect was the lack of a proper check on the appoint- 
 ments of the mayor. There was no provision which prevented the 
 selection of unsuitable men by an incapable or unscrupulous 
 mayor. 
 
 But the failure of the charter of 1885 t give Boston an efficient 
 administration was due even more to conditions outside the 
 charter. The above quotation from the report of the commission 
 reveals the existence in Boston of that class of unprincipled men, 
 who enter municipal politics for what there is in it. Just when 
 these parasites began to make their way into the government of 
 Boston, it is hard to say, but it was probably during the seven- 
 ties, certainly not before the Civil War. This period, however, 
 saw the development of corruption to such a point that reform 
 could not be hoped for in a single year. This evil, confronting 
 the framers of a new charter, was one that might be somewhat 
 lessened by a better form of government, but could only be 
 removed by the continued watchfulness of the voters. 
 
 1 Finance Commission, ii, p. 197.
 
 232 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 The task of framing a charter that would make the attainment 
 of good government more certain was admirably performed by 
 the finance commission of 1907. This commission, created by 
 the city council under orders approved January 29, and March 7, 
 1907, was instructed to " examine into all matters pertaining to 
 the finances of the City." It was to consist of seven citizens of 
 Boston recommended to the mayor for appointment by organiza- 
 tions representing various business or other interests in the city. 1 
 The names of the seven members of the commission who served, 
 without pay, during the next year and a half are Nathan Mat- 
 thews, chairman, Randall G. Morris, George U. Crocker, George 
 A. 0. Ernst, John F. Kennedy, John F. Moors and John A. 
 Sullivan. 
 
 The rather doubtful powers, conferred by the city council upon 
 the commission, were much increased by chapter 481 of 1907, 
 which invested it " with authority to summon witnesses and 
 enforce their attendance, to order the production of books, 
 papers, agreements and documents, and to administer oaths." 
 Chapter 562 of 1908 made the powers of the commission more 
 definite, and ordered it to report its findings and recommendations 
 to the General Court as a basis for legislation. 
 
 The investigation conducted by this commission is unexcelled 
 in breadth and thoroughness in the field of American municipal 
 finance. A careful study of conditions proved beyond doubt the 
 existence of inefficiency and corruption. The commission did 
 not stop here, but with great care framed a charter, since enacted 
 in part, which did much to improve the government of Boston. 
 
 The charter proposed by the commission may be divided into 
 two parts, one dealing with administrative features, the other 
 with political. 2 The administrative provisions aimed, first of all, 
 to secure the virtual separation of the executive and legislative 
 branches. The power of confirming the mayor's appointments 
 was taken from the board of aldermen. The old provision against 
 interference with executive business was made more effective by 
 imposing as a penalty for its infraction a fine of not more than 
 $1,000, or imprisonment for not more than one year or both. 
 
 1 Finance Commission, i, p. 9. * Ibid., ii, pp. 243-277.
 
 1887-1908] THE METROPOLITAN DISTRICTS 233 
 
 The hand of an unfit mayor was stayed by requiring that all 
 heads of departments must be certified by the civil service 
 commission. 
 
 The finance commission also sought to make possible a more 
 economical disposition of the city's fund in the annual budget. 
 It proposed that all appropriations to be met from other sources 
 than loans must originate with the mayor. The city council 
 might reduce or omit items, but could not, as formerly, increase 
 any item or add new ones. The mayor was given an absolute 
 veto power over all acts of the city council. He was to have the 
 power of vetoing not only, as formerly, any item in a bill requir- 
 ing the expenditure of money but also any part of an item. 
 With the heads of the departments independent of the city coun- 
 cil and the mayor in control of appropriations, the passage of a 
 more economical, well-balanced budget was assured. 
 
 Another extremely valuable feature of the administrative 
 part was the provision for the appointment of a permanent 
 finance commission, endowed with all the powers of the old 
 commission. This body, appointed by the governor and inde- 
 pendent of the municipal government, would serve as a constant 
 check upon waste and corruption. 
 
 The political features of the proposed charter aimed primarily 
 to secure better men in the elective offices. The commission 
 believed that the bi-cameral organization of the city council 
 caused a diffusion of responsibility, and was too cumbersome. 
 Its recommendation of a single chamber was in keeping with 
 the practice of most large cities in this country. The commission 
 proposed, moreover, that this council should consist of only nine 
 members, to be elected at large for a three-year term, only three 
 being elected each year. Such a scheme would assure a careful 
 consideration of candidates by the entire city. It would be 
 much harder to elect corrupt men than when control of a single 
 ward was all that was necessary. The commission also recom- 
 mended that the term of the mayor be extended from two to four 
 years. He might be recalled after two years by not less than a 
 majority of all the voters. The commission expected that by 
 this system " the evils and expense of the usual method of recall
 
 234 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 will be avoided, that sufficient time will be allowed the voters to 
 judge fairly whether the mayor is able and honest or the reverse, 
 that the danger of an unrestricted four-year term hi the case of a 
 bad mayor will be obviated, and that the benefits of a long term 
 in the case of a good mayor will be secured." l The commission 
 proposed that nominations for elective offices be made on the 
 petition of no less than five thousand voters, and that no party 
 designations should appear on the ballot. 
 
 Chapter 486 was straightway passed by the legislature of 1909, 
 incorporating practically all the administrative features of the 
 plan, such as a permanent finance commission, the provisions 
 establishing complete independence of the executive branch, 
 subject only to the salutary control of the civil service com- 
 mission, and the measures making for a more economical 
 budget. The enactment of the political features of the charter 
 was, however, made dependent upon the acceptance by the 
 voters of Boston at the state election November 2, 1909 of one 
 of two alternate plans. 
 
 Plan No. i provided for a single legislative council, consisting 
 of one member from each ward elected for two years and nine 
 members at large elected for three years. The term of the mayor 
 was left at two years and no change was made in the existing 
 methods of nomination and election. The alternative, Plan 
 No. 2, embodied the proposals of the finance commission, and 
 was adopted by the voters. 
 
 EXPENDITURES 
 
 Expenditures increased from $14,476,863 in 1886 to $27,110,- 
 786 in 1897 and $30,424,804 in 1908. By 1897 the per capita 
 expenditure had risen from $36.00 to $52.00; the figure for 1908 
 was $47. oo. 2 This period was on the whole one of increase, as 
 the preceding was essentially one of retrenchment. Expenditures 
 increased annually without a single exception from 1886 to 1897. 
 The years 1898 to 1900 constitute a period of rest, the expendi- 
 tures falling below those of 1897. The years 1901 to 1905 make 
 
 1 Finance Commission, ii, p. 248. 
 
 3 Population in 1886 estimated at 400,000; 1897, 520,000; 1908, 650,000.
 
 1887-1908] THE METROPOLITAN DISTRICTS 235 
 
 up a second period of increase. The most rapid rise in expendi- 
 tures came from 1894 to 1897. This was the only time in the 
 history of the city that retrenchment in municipal expenditures 
 had not accompanied commercial depression. 
 
 The apparent break in 1891 records a change In the commence- 
 ment of the fiscal year from May first to February first. This 
 was done to bring the fiscal year more into conformity with the 
 municipal year which began the first Monday in January. As 
 early as 1863 the change had been recommended by Mayor 
 Lincoln. " A new administration," he said, " often comes into 
 power with but a small balance of appropriations unexpended, 
 and are often forced into the necessity of making new loans to 
 carry out a project which they had no responsibility in inaugurat- 
 ing." l Complete conformity between fiscal and municipal years 
 was secured under the charter of 1909 which made them both 
 begin on the first Monday hi February. 
 
 In the first half of the period which ends with 1897 expenditures 
 increased $12,633,923 or 87 per cent; in the second they advanced 
 only $3,314,018 or 12 per cent. The branches which contributed 
 most to the increase ending in 1897 were streets which advanced 
 over $5,000,000; schools, $1,700,000; public grounds, $900,000; 
 and an entirely new branch, rapid transit which demanded 
 $1,600,000 in 1897. The increase in the second half was largely 
 due to an advance of $1,300,000 in the appropriation for schools 
 and to a similar increase in that for rapid transit. 
 
 The investigations of the finance commission of 1907 made it 
 very clear that one of the causes of the high per capita expendi- 
 ture was the loss incident to an inefficient or even corrupt execu- 
 tive department. The chief sources of municipal waste were the 
 maintenance of inefficient and superfluous labor, and the be- 
 stowal of contracts at excessive figures to friends of the admin- 
 istration. In 1894 Mayor Matthews stated that " From the 
 earliest times a larger proportion of the public work has been 
 done by day labor than in the other large cities of the country." 2 
 After that year the practice of employing city labor for work 
 
 1 Mayors? Inaugurals, ii, p. 279 (1863). 
 J City Documents, no. 220 (1894), p. 121.
 
 236 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 formerly done by contract increased. 1 Under efficient depart- 
 ment heads certain branches of work could be done as economi- 
 cally by city laborers as by contract, but with the executive 
 offices filled with political appointees the opportunity for enor- 
 mous waste was given. With its large force of employees Boston 
 was thus especially open to waste. 
 
 The commission pointed out that, whereas the population had 
 increased but 22.7 per cent from 1895 to I 97> the total number of 
 city employees had increased 59 per cent. 2 It believed that an 
 increase of 25 per cent would have been ample. The reports of 
 experts employed by the commission bring out the fact " that 
 the efficiency of the labor employed directly by the city had 
 steadily decreased until in 1907 it reached a point where the 
 amount of work done for the city per man per day was only half 
 as much as it had been prior to 1895." 3 It was found that " The 
 highest average number of bricks laid per mason per hour, for an 
 entire job done by the Sewer Department, was 78, whereas the 
 lowest average upon the Metropolitan work was 165 and the 
 highest 384." 4 
 
 The loss from improvident contracts was also great. The 
 charter of 1885 and chapter 418 of 1890 insured under honest 
 officials the interests of the city. These statutes required that 
 the heads of departments must invite public bids on any pur- 
 chase or work involving $2,000 or more, unless the mayor gave 
 his written permission to dispense with public competition. The 
 mayor's permission was more and more easy to secure after 1895. 
 The percentage of contracts exceeding $2,000 awarded without 
 advertisement rose from 19 in 1895 to 52 in 1907. The per- 
 centage for the rapid transit commission for contracts over 
 $1,000 from 1894 to 1907 was 18; for the metropolitan water 
 board from 1895 to 1908 for contracts involving over $500 it 
 was 10; and for the metropolitan sewerage board from 1901 to 
 1908 for contracts over $500 it was only 6%.* 
 
 1 Mayor's Inaugural (1899), p. 151. 
 
 1 Finance Commission, ii, p. 201. 
 
 Ibid. 
 
 * Ibid., i, p. 267. 5 Ibid., i, pp. 481, 482.
 
 1887-1908] THE METROPOLITAN DISTRICTS 237 
 
 The reports of the commission give many specific instances of 
 loss through the granting of contracts to political supporters, to 
 firms in which members of the city council were interested, and 
 to men who would apparently share their excessive profits with 
 those in power. Evasion of the law was made much more diffi- 
 cult by the incorporation in the new charter of the commission's 
 recommendation. The maximum for contracts which might be 
 awarded without advertisement was reduced to $1,000. The 
 mayor could dispense with public advertisement only in case the 
 department head concerned furnished him with a signed state- 
 ment giving in detail the reasons for not inviting bids by 
 advertisement. 1 
 
 The annual loss during the last few years of the period from in- 
 efficiency and corruption was at least two or three millions of 
 dollars. Experts employed by the commission gave $1,900,000 
 as the loss for 1906 and 1907 in five departments alone the 
 street cleaning and watering, sanitary, sewer, water and paving 
 departments. 
 
 General Government. Expenditures for general government 
 increased from $633,459 in 1886 to $1,721,369 in 1908. In the 
 period 1903 to 1906 they constituted 5.4 per cent of the total 
 expenditures of the city, a per capita figure of $2.67. As in 
 former periods, salaries demanded the larger part of the appro- 
 priation for general government. The great increase in this item 
 was almost wholly due to the creation of new departments and 
 the enlargement of old ones. The increase in individual salaries 
 accounts for only a small part of the advance. 
 
 It will be recalled that in the years following the War individual 
 salaries rose very rapidly and then remained practically station- 
 ary in the period of retrenchment after 1873. The pay of certain 
 selected officials was shown during these years. In the table 
 given below the salaries of these same officials have been brought 
 down to 1908, only those years being given in which changes 
 occurred. 
 
 1 Acts, 1909, ch. 486, sec. 30.
 
 238 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 1886 i&go igoi 1902 
 
 Mayor $10,000 $10,000 $10,000 $10,000 
 
 Treasurer 6,000 6,000 6,000 6,000 
 
 Auditor 5,oo 5,000 5,000 6,000 
 
 City Clerk 4,000 5,000 5,000 5,000 
 
 Assessors 3,ooo 3,000 4,000 4,000 
 
 The fall in general prices which continued from 1873 to 1896 did 
 not affect salaries except during the first few years. Not even 
 during the depression of the nineties did a reduction take place. 
 The pay of the day laborers showed no change from 1883 to 
 July i, 1907,* when it was raised from $2.00 to $2.25. Mayor 
 Fitzgerald urged the advance on the ground that the cost of living 
 had risen. 2 The acceptance of the eight-hour law in 1900 was 
 equivalent to an increase in pay, the hours of labor being reduced 
 from fifty to forty-four. 3 This change caused an increase in the 
 expenditures of the street department alone of $i68,ooo. 4 
 
 The salaries were in many cases excessive. This was true in a 
 small degree of those paid the heads of departments and in a 
 greater degree of the remuneration of minor officials and clerks. 
 The finance commission of 1895 found that " the salaries of the 
 minor positions, such as inspectors, clerks, etc., are generally 
 higher than those paid for similar positions in general business." 5 
 It gave a similar opinion of the wages paid day laborers. The 
 commission of 1907, after a very careful investigation, gave the 
 " excessive number of employees in every grade of the public 
 service, and the excessive salaries paid to all classes of em- 
 ployees " as two of the chief sources of loss to the city. 6 These 
 evils, in the opinion of the commission, went back thirty years, 
 but only became of very great importance since i895- 7 
 
 The commission found that the salaries paid by the city were 
 much in excess of those given for similar work in Boston by the 
 state and federal governments and much greater than those paid 
 
 1 Finance Commission, i, p. 266. 
 
 2 Mayor's Inaugural (1907), p. 39. 
 
 3 Acts, 1899, ch. 344. 
 
 4 Mayor's Inaugural (1901), p. 119. 
 
 6 City Documents, no. 142 (1895), p. 26. 
 8 Finance Commission, i, p. 207. 
 
 7 Ibid., p. 340.
 
 1887-1908] THE METROPOLITAN DISTRICTS 239 
 
 by private employers of labor. 1 The following comparisons, 
 based on figures for 1907, confirm this statement! Exclusive of 
 heads of departments, deputies, secretaries, and the like, 33 per 
 cent of all the salaries of $1,000 or over paid by the state were in 
 excess of $1,500, whereas 53 per cent of those of $1,000 or over 
 paid by the city were above $1,500. The state paid no salaries 
 above $2,700; fourteen of the employees of the city or 5 per cent 
 of those receiving $1,000 or over were paid more than that 
 amount. 2 The commission recommended a number of specific 
 reductions, a few of which were put into effect. 
 
 But a source of loss more important than that of excessive 
 salaries was the unwarranted increase in the number of city 
 employees. The following table shows the general course of 
 expenditures during the period in four departments which come 
 under expenditure for general government assessors', auditor's 
 treasurer's and collector's. The figures are in thousands of 
 dollars. 
 
 Year Assessors' 
 
 1887 no 
 
 1895 138 
 
 1900 163 
 
 1906 186 
 
 1907 190 
 
 1908 175 
 
 The commission found the expenditures of all these depart- 
 ments excessive, especially the assessors' and collector's. After 
 1896 the office of collector was a political one. The commission 
 estimated that from 1895 to 1907 the work of the department 
 increased but 25 per cent.* The expenditures during the same 
 period advanced 73 per cent. The increase of $25,000 in 1907 
 measured, according to the commission, the cost to the city in a 
 single department of the extinguishment of political debts. The 
 expenditures of these four departments were reduced by the 
 administration of 1908 in compliance with the demands of the 
 finance commission. 
 
 1 Finance Commission, ii, p. 201. 
 * Ibid., i, pp. 338-340. 
 > Ibid., i, p. 57. 
 
 Auditor's 
 
 Treasurer's 
 
 Collector's 
 
 23 
 
 35 
 
 58 
 
 29 
 
 40 
 
 92 
 
 43 
 41 
 
 45 
 48 
 
 "3 
 
 134 
 
 41 
 
 50 
 
 159 
 
 40 
 
 49 
 
 124
 
 240 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 During this period the practice of remunerating the members 
 of the city council was introduced. Under authority of chapter 
 286 of 1888 a salary of $1,500 was paid the aldermen. After the 
 enactment of chapter 410 of 1896 the members of the common 
 council received $300. 
 
 During the greater part of the period the question of building 
 a new city hall received much attention. In 1874, only a decade 
 after the completion of the present city hall, the growth of public 
 business required the housing of some of the departments in 
 rented offices. By 1885 the amount annually expended in this 
 way was $14,000. In 1892 its rise from $22,000 to $32,000 caused 
 Mayor Matthews to make a careful study of the situation. 1 He 
 concluded, as did a special committee of the board of aldermen, 
 that a new city hall was much needed. The Mayor was in favor 
 of a site on Beacon Hill. 2 The project was never undertaken, so 
 great were the demands upon the city treasury. In 1896 altera- 
 tions in the top of the city hall added about 10,000 square feet of 
 floor space. 3 
 
 During the summer of 1908 the finance commission referred the 
 question of a new city hall to a committee of experts. Their 
 report favored a new structure on account of the loss in efficiency 
 due to the scattering of departments, and because of the waste in 
 hiring offices, when the city possessed available land. They 
 strongly recommended a site in the same section, believing that 
 the removal of the municipal offices to a location remote from the 
 business center would result in considerable loss in efficiency. 4 
 The erection of the new city hall in the Public Garden had been 
 favored by many, especially by Mayor Fitzgerald. 5 
 
 It will be noticed that " other " expenditures for general 
 government rose in 1897 to a much higher level. 6 This increase 
 is explained in great measure by the establishment of a munici- 
 pal printing plant. The plant, purchased at an exorbitant price, 
 had to be practically cast aside in four years. The employees, 
 
 1 Auditor's Report (1892), p. 209. * City Documents, no. 152 (1893). 
 * Mayor's Inaugural (1897), p. 66. 
 4 Finance Commission, ii, pp. 105-122. 
 6 Mayor's Inaugural (1906), p. 44. 
 8 See Appendix, p. 352.
 
 1887-1908] THE METROPOLITAN DISTRICTS 241 
 
 with the exception of the clerical force, were beyond the control 
 of the civil service law, and received their positions as rewards 
 for political service. In spite of the exorbitant prices charged its 
 customers, the various city departments, the plant always 
 showed a large loss. In 1902 an expert reported that the loss to 
 that time had been $40,000. The experts of the finance com- 
 mission estimated that for 1907 it was $i8,ooo. 1 
 
 In 1908, however, Mayor Hibbard succeeded in obtaining 
 large economies in the department. The following table gives 
 the operating expenses and gross revenues from February ist to 
 September 30th in the years 1905 to igoS. 2 During the eight 
 months of 1908 the department was on a business basis under a 
 competent head. The figures are in thousands of dollars. 
 
 1905 1906 1907 1908 
 
 Total operating expenses no 122 120 75 
 
 Gross revenue 101 115 no 109 
 
 Deficit 8 6 10 
 
 Surplus . . . . 33 
 
 This remarkable result in 1908 was accomplished in spite of 
 large reductions in prices. The figures show what is possible 
 under an administration comparatively free from political 
 pressure. In his inaugural of 1909 Mayor Hibbard remarked 
 that these economies had " incidentally demonstrated that 
 municipal ownership is a matter of the individual and not the 
 principle." 3 
 
 Police. Expenditures for police increased from $1,147,868 in 
 1886 to $2,060,190 in 1908. The relative importance of this 
 branch declined, however, from 7.9 per cent in the period 1883 to 
 1886 to 6.6 per cent in the years 1903 to 1906. Meanwhile the 
 per capita figure rose from $2.60 to $3.25. 
 
 Chapter 291 of 1906 placed the control of the department in 
 the hands of a single commissioner. It also established an inde- 
 pendent licensing board to take over the power, formerly exer- 
 cised by the board of police, of granting liquor and certain other 
 licenses. 
 
 1 Finance Commission, ii, pp. 7-17. 
 
 1 Ibid., p. 12. ' Mayor's Inaugural (IOOQ), p. 7.
 
 242 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 The growth of the police force is seen in the increase of the 
 expenditure for salaries. In 1887 the board of police secured the 
 enactment of legislation authorizing them to appoint a reserve 
 force of such size as the city council should determine. All 
 appointments to the regular police force were henceforth to be 
 made from this reserve body. 1 The city council authorized the 
 appointment of not over one hundred members. A few were 
 appointed in 1887. The results of the experiment were so 
 satisfactory that the number was increased to the maximum in 
 i888. 2 The pay of these reserve officers was fixed by the act at 
 not over $2.50 a day when on duty. The annual expenditure for 
 the reserve force averaged about $60,000 until 1904; then it rose 
 to $126,000 in 1908. 
 
 The act of 1885 provided that the number of the patrolmen 
 should not be increased beyond the maximum fixed by the city. 
 In 1888 this was raised from 649 to 679. The actual force, 
 including the officers, patrolmen and reserves, rose from 785 in 
 1886 to 896 in 1888. From there it declined to 868 in 1891 when 
 the need of a larger police force compelled the exercise of the 
 power of appointment up to the maximum. By 1894 the 
 number of the force had risen to 923. The expenditure for 
 salaries advanced but $135,000 from 1886 to 1894. 
 
 In 1894 the board of police asked the city government to 
 increase the maximum number of patrolmen from 679 to 1,000, 
 informing them that the increase was absolutely necessary. 3 
 Authority for this increase was given the following year, and by 
 1896 183 additional patrolmen had been appointed, accounting 
 for the rise in expenditures for salaries from $1,135,000 in 1894 
 to $1,395,000 in 1896. The increase was made up in part by the 
 transfer to the police department of 52 policemen formerly under 
 the supervision of the park, market and water departments. 4 
 This desirable consolidation was recommended in 1895 by Mayor 
 Curtis, 6 and secured by legislation the same year. 6 
 
 1 Acts, 1887, ch. 177. * House Documents, no. 25 (1889), p. 4. 
 
 3 Mass. Public Documents, no. 49 (1894), p. 6. 
 
 4 Ibid., no. 49 (1895), p. 5. 
 
 6 Mayor's Inaugural (1895), p. 17. 
 8 Acts, 1895, ch. 449, sec. 26.
 
 1887-1908] THE METROPOLITAN DISTRICTS 243 
 
 From 1896 to 1908 the expenditure for salaries increased gradu- 
 ally. The greater part of the advance took place before 1902; 
 about that time the department reached its maximum member- 
 ship. The rapid rise in the expenditure for salaries in 1908 was 
 largely due to the appointment of about a hundred additional 
 men under the provisions of chapter 513 of 1907. This act 
 granted the members of the force relief from duty without loss of 
 pay one day in fifteen. 1 The individual salaries of the patrolmen 
 remained practically unchanged throughout the entire period. 
 The salaries of some of those of higher rank increased, however, 
 the pay of the captains for example rising from $2,000 to $2,500. 
 
 The efficiency of the police department was increased during 
 this period by the installation of a signal system. The success of 
 the scheme, which was on trial in a single section of the city in 
 1886, led to its extension to all parts of Boston in the next few 
 years. 2 The initial expenditure rose as high as $99,000 in 1888; 
 but the annual cost thereafter was about $60,000. 
 
 The expenditures of the department also increased on account 
 of more liberal pension legislation. By 1908 pension expendi- 
 tures had risen to $131,000, or about 6 per cent of the total 
 department expenditures. Pensions were then given not only to 
 those incapacitated in the discharge of their duty, or to those 
 incapacitated from causes not connected with the discharge of 
 their duty who had served fifteen consecutive years, but also to 
 those who had reached the age of sixty-five, or who at the age of 
 sixty had served for twenty-five consecutive years. 3 
 
 The relinquishment of police control to a commission or com- 
 missioner responsible only to the governor was a source of regret 
 to successive administrations. Mayor Matthews repeatedly 
 condemned the change. 4 In his inaugural of 1896 Mayor 
 Quincy referred to the recent increase in expenditure as unwar- 
 rantable. He believed that the city government should secure 
 legislation which would restrict in some measure the authority of 
 
 1 Mass. Public Documents, no. 49 (1907), p. 18. 
 1 Mayor's Inaugural (1887), p. 113. 
 1 Statutes Relating to the City of Boston, 1908, p. 236. 
 4 City Documents, no. 320 (1894), p. 15.
 
 244 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 the board or at least " limit to some reasonable percentage, 
 corresponding with the growth of the financial resources of the 
 city, the right of this board to increase from year to year its 
 requisitions upon the city treasury." l In 1903 Mayor Collins 
 spoke of the act of 1885 as " a violation of the first principle of 
 home rule and a needless and profitless wound to the pride of the 
 first City in the Commonwealth." 2 This remark points out the 
 real cause of the unpopularity of the act. It was one of a large 
 number of legislative enactments which during this period 
 brought the government of Boston more and more under the 
 control of the State House. The General Court was forced to 
 legislate for the city, as Boston showed less and less ability to 
 manage her own affairs. Naturally, this gradual decline of 
 home rule, a distinct loss to the educational power of self-govern- 
 ment, was resented by many. 
 
 As an administrative measure the act of 1885 seems to have 
 been successful. Police expenditures increased in this period, 
 but the population increased almost as rapidly. The rise in the 
 amount required by the board of police was not great, an advance 
 of 80 per cent from 1886 to 1908. The total expenditures of the 
 city increased in the meantime no per cent, those for general 
 government, the branch probably the most responsible to the 
 mayor, about 170 per cent, and those of the fire department, the 
 organization of which was very much like that of the police, 
 97 per cent. Moreover, there was a tendency to place upon the 
 police more and more work, formerly looked upon as outside their 
 province, 3 such as work at elections and in the listing of the 
 assessable polls. 4 In view of these considerations, the with- 
 drawal of the police from the control of the city government does 
 not seem to have led to extravagant requisitions by the com- 
 missioners. 
 
 Fire. The expenditures for protection from fire increased from 
 $789,000 in 1886 to $1,552,000 in 1908. The greater part of the 
 advance was made during the first half of the period, expenditures 
 
 1 Mayor's Inaugural (1896), p. 23. 
 
 2 Ibid. (1903), p. 6. 
 
 3 Mass. Public Documents, no. 49 (1907), p. 16. 
 
 4 Acts, 1903, ch. 279.
 
 1887-1908] THE METROPOLITAN DISTRICTS 245 
 
 reaching $1,329,602 by 1897. The relative importance of this 
 branch of expenditure decreased from 5.7 per cent in the years 
 1883 to 1886 to 4.6 per cent in the period 1903 to 1906. The per 
 capita figure rose during the same time from $1.90 to $2.29. 
 
 The management of the fire department continued until 1895 
 in the hands of the three commissioners appointed by the mayor, 
 subject to confirmation by the board of aldermen. In 1895, 
 chapter 449 transferred the control of the department to a single 
 commissioner. He was to be appointed by the mayor for a term 
 of three years without confirmation by the board of aldermen. 
 The act of 1895 greatly reduced the chances of legislative inter- 
 ference, and did much to bring the fire department to the high 
 degree of efficiency which it unquestionably attained during this 
 period. In January, 1906, the National Board of Fire Under- 
 writers, after a careful inspection, commended highly the effec- 
 tiveness of the department. 1 The investigations of the finance 
 commission reveal, however, that in 1906 and 1907 politics inter- 
 fered with this well-organized department. Fortunately the 
 corruption did not go far enough to affect appreciably its effi- 
 ciency. 
 
 Individual salaries were raised a little in 1887; after that year 
 they remained practically constant. The increase in salaries 
 from $512,000 in 1886 to $1,142,000 in 1908 was largely due to 
 the increase in the size of the force. In 1887 the department 
 numbered 690, about 300 of these being call men. In 1908 it had 
 practically i ,000, only a very few being call men. The elimina- 
 tion of the call men was due to the constant demand of the com- 
 missioners that Boston give up a system suited only to a large 
 town. In 1890 the commissioners wrote to the city council that 
 " the call element is the standing weakness of the Department, 
 and as long as it exists, an important obstacle will remain in the 
 path of progress." 2 The city council felt, that the condition 
 of the city's finances would not warrant a sudden change. Be- 
 tween 1887 and 1897, however, the number of the call men was 
 reduced from 300 to 90. The total force increased in the same 
 period from 690 to 850, accounting for the rise in salaries from 
 
 1 Finance Commission, i, p. 164. * City Documents, no. 64 (1890), p. 6.
 
 246 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 $523,244 to $872,469. After 1897 the growth in the expenditure 
 for salaries and for the department as a whole was more gradual. 
 
 The increase of the force was also made necessary by the intro- 
 duction in 1896 of the system of allowing each member of the 
 department one day in eight off duty. 1 In December, 1905, this 
 liberty was increased to one day in five. 2 This last change added 
 approximately $80,000 to the expenditures. 3 
 
 Changes in the pension system were made by chapters 174 of 
 1888 and 347 of 1892. The former extended the privileges to 
 members of the call force who had served fifteen consecutive 
 years. The latter increased the payment to those totally dis- 
 abled in the performance of their duty from one-half to two-thirds 
 of their salary, and to those retired after fifteen years service from 
 not over one-third to not over one-half. Expenditures for 
 pensions increased from $2,000 in 1887 to $96,000 in 1908, con- 
 stituting in the latter year 6 per cent of the total expenditure of 
 the department. 
 
 Down to 1902 a considerable amount was spent annually for 
 new engine houses. In 1901 the commissioner stated that for 
 some years to come the present accommodations would be ample 
 for the needs of the department. He believed that the money 
 could be much more wisely expended in improving the equip- 
 ment. 4 In 1896 the city appropriated $15,000 for the installa- 
 tion of salt water pipes. 6 The system was not carried far, the 
 merchants objecting that the use of salt water would be especially 
 disastrous to their goods. Later the construction of the Charles 
 River Basin made possible the use of fresh water in unlimited 
 amounts, and caused Mayor Hibbard to recommend the instal- 
 lation of a very comprehensive system. 
 
 Institutions. The expenditure for the institutions increased 
 from $1,097,542 in 1886 to $1,949,229 in 1908. It declined in 
 relative importance from 8.5 per cent in the years 1883 to 1886 
 to 5.8 per cent in the period 1903 to 1906. The per capita 
 
 1 Mayor's Inaugural (1897), p. 96. 
 
 * City Documents, no. 16 (1906), p. 2. 
 
 3 Ibid., no. 18 (1907), p. 2. 
 
 * Ibid., no. 15 (1901), p. i. 
 
 4 Mayor's Inaugural (1898), p. 120.
 
 1887-1908] THE METROPOLITAN DISTRICTS 247 
 
 figure rose in the meantime from $2.80 to $2.85. These figures 
 somewhat underestimate the real increase, however. In 1888 
 the appropriation for the house of correction and in 1897 that for 
 the house of industry were transferred to the account of the 
 County of Suffolk. The addition of $280,000 demanded by these 
 institutions in 1908 shows a real expenditure in the last year of 
 the period of $2,229,000. 
 
 The amount expended by the overseers of the poor increased 
 from $109,000 hi 1886 to $143,000 in 1908. The commercial 
 depression of the early nineties is reflected in the sudden advance 
 from $112,000 in 1893 to $135,000 in 1894. Expenditures were 
 maintained at this point until 1899. Early in that year the 
 overseers noted a falling off in the number of applicants, a cir- 
 cumstance which they attributed to the return of better times. 1 
 
 During the hard times many attempts were made to induce the 
 city to make special appropriations for the relief of the poor, 
 either through the direct distribution of money or by the employ- 
 ment of those out of work. Inasmuch as the statutes forbade 
 the spending of public money for this purpose except through the 
 overseers, 2 the city government refused to accede to requests, 
 which at times rose to threats of personal violence. 3 In his 
 inaugural of 1894 Mayor Matthews appealed to the benevolence 
 of private persons, and also encouraged the heads of departments 
 in their policy of giving work wherever it could be done without 
 loss to the city. Much aid was also given by a relief committee, 
 composed partly of officials and partly of public spirited citizens. 
 This committee paid from private contributions the extra cost of 
 carrying on street, park and sewer work during the winter 
 months. 4 The coal famine in the winter of 1902-3 caused extra 
 expenditure for the overseers. They were obliged to buy in bulk 
 instead of in small lots from the local coal dealers and also to 
 deliver the fuel themselves. 5 
 
 1 Mayor's Inaugural (1901), p. 84. 
 
 1 Ch. 374 of 1874 permitted the city council to appropriate annually a very 
 small amount, however, for temporary aid to the poor. 
 1 City Documents, no. 220 (1894), p. 105. 
 4 Mayor's Inaugural (1894), pp. 20-22. 
 1 City Documents, no. 27 (1903), pp. 7, 8.
 
 248 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 The slow growth of the expenditures made by the overseers 
 indicates economical management. The last of the period they 
 were requiring work from all able-bodied men. 1 The trust funds 
 of the overseers amounted at the end of the period to over 
 $8oo,ooo. 2 
 
 Until 1897 the correctional institutions, the almshouses, and the 
 insane hospital were under the same management. In 1888 the 
 joint standing committee on public institutions reported that the 
 method of purchasing supplies had been wasteful. They were of 
 the opinion that better management could be obtained by trans- 
 ferring the control to three paid directors. 3 Authority for this 
 change was secured by chapter 245 of 1889 which gave the mayor 
 power to appoint, subject to the confirmation of the board of 
 aldermen, three men to serve for three years as commissioners of 
 public institutions. In 1895 the whole department was placed 
 under the control of a single commissioner. 4 This gradual change 
 from a board of twelve to a single head was typical of the move- 
 ment going on in many branches of municipal service. It 
 showed the increasing confidence of the voters in the concentra- 
 tion of executive responsibility. 
 
 The act of 1895 was soon superseded by chapters 395 and 451 
 of 1897. Separate departments were established for the care of 
 children, paupers, the insane, and criminals. The criminals 
 remained in charge of a single paid commissioner, known as the 
 penal institutions commissioner. He was appointed by the 
 mayor, without confirmation by the board of aldermen, for a term 
 of three years. The other three classes were each placed in charge 
 of a board of seven trustees, appointed by the mayor, without 
 confirmation by the board of aldermen, to serve without pay for 
 five years. These changes had been recommended very earnestly 
 by Mayor Quincy in his inaugurals of 1896 and 1897. The suc- 
 cess of unpaid boards in the management of the state institutions 
 led him to favor their adoption in certain municipal departments. 
 He believed, moreover, that the movement for a more scientific 
 classification would be furthered by the establishment of separate 
 
 1 City Documents no. 27 (1905), p. 3. J Ibid., no. 79 (i{ 
 
 2 Ibid., no. 28 (1907), p. 14. 4 Acts, 1895, ch. 449, sec. 14.
 
 1887-1908] THE METROPOLITAN DISTRICTS 249 
 
 departments. 1 The continuity of the figures for the various 
 institutions was broken by this change of 1897. Since then the 
 expenditures have been classified by departments. 
 
 The story of the pauper institutions during this period is one of 
 growth, in which the attempt to attain a better classification of 
 the various charges made necessary frequent changes in location 
 and many additions to the plant. At the beginning of the 
 period many of the paupers were already sheltered in homes dis- 
 tant from the old house of industry on Deer Island. The aged 
 poor were housed in the old Charlestown almshouse, the female 
 paupers on Austin Farm in West Roxbury, and the pauper chil- 
 dren in the old Roxbury almshouse on Marcella Street. The 
 male paupers and the juvenile offenders still lived on Deer 
 Island in proximity to the criminal and vicious classes confined 
 in the house of industry. Before the end of 1887, however, 
 practically all the male paupers had been removed to Rainsford 
 Island. The female paupers were transferred at the same time 
 from West Roxbury to their new home on Long Island, leaving 
 Austin Farm for the insane. In 1889 the male and female 
 paupers exchanged places on Rainsford and Long Islands. 2 
 
 In 1892 the various buildings were deemed inadequate, and 
 very large appropriations were made, almost a million dollars 
 being spent in construction during the next few years. Large 
 additions were made to the house of industry; new buildings 
 were erected on Long Island for the paupers; and much was 
 expended for other branches. The improvements at Long 
 Island permitted in 1894 the concentration of all the paupers 
 there, except the aged poor and the children. 8 
 
 The removal of the paupers from Rainsford to Long Island 
 made possible the transfer of the house of reformation for boys 
 from Deer to Rainsford Island. 4 In 1895 tne city complied 
 with a legislative requirement by removing the truant boys, 5 
 formerly housed on Deer Island, to a home in West Roxbury. 6 
 
 Mayor's Inaugural (1896), pp. 26, 27. * Ibid. (1890), p. 77. 
 
 Auditor's Report (1894), p. 236. 
 
 Ibid. (1895), p. 245. 
 
 Acts, 1886, ch. 282. 
 
 City Documents, no. 220 (1894), p. 109.
 
 250 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 The great appropriations of these few years thus made possible 
 the removal from Deer Island of all but criminal offenders, and 
 allowed a scientific classification to a considerable extent. 
 
 The expenditures of the house of industry which amounted to 
 $343,000 in 1886 fell to $171,000 in 1887 with the removal of the 
 male paupers to Rainsford Island. Except for an expenditure of 
 $214,000 in 1893, th e expenditures of this institution did not rise 
 above $165,000 until 1896. In that year further adoptions were 
 made at a cost of $125,000,* bringing the total expenditure for 
 1896 to $291,000. 
 
 The expenditures of the house of correction at South Boston 
 remained constant in the meantime, being $96,000 in 1896. 
 Although its cost after 1887 appears under the expenditures of the 
 County of Suffolk, its subsequent history can best be told in 
 connection with the other institutions. The number of inmates 
 increased from 466 in 1886 to 622 in 1895, crowding its capacity 
 to the utmost. Mayor Quincy in his inaugurals of 1895 and 
 1896 referred to a new house of correction as a pressing necessity. 2 
 Under the terms of chapter 536 of 1896, $500,000, borrowed 
 inside the debt limit, might be expended for the construction of 
 the new institution, to be known as the Suffolk County Reforma- 
 tory. The house of industry was henceforth to be established as 
 the house of correction for the County of Suffolk, and was to 
 receive as soon as possible all the inmates of the South Boston 
 institution. As soon as the prisoners had been transferred to 
 Deer Island, the old house of correction was to be sold and the 
 proceeds were to go into the sinking fund established for the 
 reduction of the new reformatory loan. 
 
 The act of 1896 brought the two correctional institutions into 
 closer relations, placing them both under the authority of the 
 County of Suffolk. The following table shows the expenditures 
 of these penal institutions since 1897. The figures are in thous- 
 ands of dollars. 
 
 1 Auditor's Report (1895), p. 245. 
 
 2 Mayor's Inaugural (1895), p. 17; ibid. (1896), p. 27.
 
 1887-1908] THE METROPOLITAN DISTRICTS 251 
 
 Year South Boston Deer Island Other Total 
 
 1897 81 216 . . 297 
 
 1898 97 210 21 329 
 
 1899 124 234 21 380 
 
 I9 145 196 21 364 
 
 1901 130 184 38 353 
 
 1902 88 171 229 489 
 
 1903 250 170 421 
 
 1904 248 104 353 
 
 1905 .. 236 26 264 
 
 1906 . . 228 20 249 
 
 1907 . . 261 24 286 
 
 1908 .. 258 20 279 
 
 The rise in " other " expenditures in 1901 records the initial 
 expenditure for the new reformatory. This was built during the 
 next few years at a cost of about $470,000. In November, 1902, 
 the citizens of South Boston saw the long-awaited departure of 
 the prisoners to their new home on Deer Island. 1 The expendi- 
 tures of the consolidated institutions were much less than those 
 of the two separate institutions. 
 
 Although the accommodations at Deer Island were much 
 increased by the erection of the new reformatory, it was evident 
 by 1908 that the institution was again overcrowded. The 
 number of the inmates was then about 1600, much in excess of the 
 normal capacity. 
 
 The expenditures of the pauper institutions department 
 increased from $164,000 in 1897 to $228,000 in 1908. The de- 
 partment had charge of the almshouses at Long Island and 
 Charlestown. During this period the Long Island institution 
 took on the character of a hospital, where only the sick and 
 feeble were housed. The average daily population in 1906 was 
 800, practically the same as that in 1893.* But the growing 
 proportion of the sick among the inmates naturally much in- 
 creased its cost. The change in the character of the population 
 was due in large measure to the vagrant law of 1898 which per- 
 mitted the committal of vagrants to the State Farm at Bridge- 
 water. 3 By chapter 393 of 1908 the name of the department was 
 
 1 Auditor's Report (1902), p. 172. 
 
 1 City Documents, no. 30 (1907), p. 2. 
 
 1 Ibid., no. 29 (1903), p. 3.
 
 252 TEE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 changed to the Infirmary Department, the legislature thus 
 recognizing the character of its service. 
 
 The children's institutions department developed very rapidly 
 in the hands of the trustees. The rise in expenditures from 
 $97,000 in 1897 to $212,000 in 1908 records the cost of the move- 
 ment for the better care of these wards. In its first year the new 
 board adopted the policy of placing pauper children in homes 
 in the country. 1 By 1898 this practice permitted the permanent 
 closing of the Marcella Street Home which had become ill-adapted 
 for the care of dependent and neglected children. 2 
 
 The insane hospital was continually enlarged during the period 
 to provide accommodation at home for as many of the city's 
 insane as possible. The rise in expenditures from $63,000 in 
 1886 to $88,000 in 1887 was due to the establishment of a home 
 where chronic and mild cases might be treated. This was started 
 in the buildings at Austin Farm, made vacant by the removal of 
 the female paupers to Long Island. The development of this 
 estate made possible an increase in the number of insane cared for 
 by the city from 237 in 1886 to 427 in 1891. In 1892 the city 
 purchased for $34,500 Pierce Farm which was adjacent to Austin 
 Farm. During the next five years almost $500,000 was spent in 
 the erection of new buildings on these farms, permitting hi 1895 
 the closing of the old hospital at South Boston. 
 
 After 1896 the expenditure for the city's insane in state institu- 
 tions has been included in the expenditure of the hospital. An 
 expenditure of $170,000 in 1897 caused Mayor Quincy to remark 
 that as long as Boston cared for part of her insane it would be 
 more economical to assume the whole responsibility. 3 In 1900 
 the state decided to assume the entire cost of caring for the insane 
 after January i, 1904. Chapter 451 of 1900 which provided that 
 all insane not in state institutions should be transferred to them 
 made a single exception of the Boston Insane Hospital. The 
 city was to be allowed $3.25 a week for every free patient. In 
 order to provide for a still larger number of its insane the city 
 expended over $400,000 in improvements between 1901 and 1905. 
 
 1 Mayor's Inaugural (1898), p. 74. 
 
 1 Ibid. (1899), p. in. 3 Ibid. (1898), p. 79.
 
 1887-1908] THE METROPOLITAN DISTRICTS 253 
 
 These changes permitted an increase in the number of patients to 
 700 at the end of 1906, when the institution was again crowded. 1 
 
 The amount allowed by the state was insufficient. In 1907 the 
 finance commission estimated the cost for each patient at $4.40 a 
 week. 2 In his inaugural of 1901 Mayor Hart accounted for the 
 excessive expenditure on the grounds that the hospital cared for 
 the more trying cases, and that its organization was not suited to 
 economical management. 3 Late in December, 1907, the finance 
 commission issued a communication to the mayor in which it 
 strongly advised the city to give up caring for its insane. It 
 pointed out the excessive cost of maintenance, the large capital 
 expenditures in the past, and the probability of much larger 
 expenditures for renovation and additions in the immediate 
 future. The commission estimated an annual saving of over 
 $100,000, if the state could be induced to take over the insane 
 hospital, and recompense the city for $1,500,000 spent in con- 
 struction. 4 
 
 In accordance with the recommendation of the commission, 
 chapter 613 of 1908 was passed. This act provided that on 
 December i, 1908 the state should take possession of the insane 
 hospital, henceforth to be known as the Boston Insane Asylum. 
 The damages sustained by the city were to be determined by the 
 State Board of Insanity, subject to the approval of the governor 
 and council, the mayor, and the trustees of the insane hospital. 
 In case they failed to come to an agreement, the amount was to be 
 determined by commissioners appointed by the superior court. 
 The city asked for the appointment of the commissioners imme- 
 diately after the taking, but subsequently agreed to the settle- 
 ment of its claim for $i,ooo,ooo. 6 
 
 The expenditures of the city hospital increased from $215,000 
 in 1887 to $909,000 in 1908. During these years there was an 
 almost continual expenditure for the enlargement of the plant. 
 From 1893 to 1898 $1,200,000 was expended in new buildings, 
 
 1 City Documents, no. 21 (1907), p. i. 
 
 * Finance Commission, i, p. 116. 
 
 1 Mayor's Inaugural (1901), p. 57. 
 
 4 Finance Commission, i, pp. 133-136. 
 
 1 Boston Transcript, May 6 and June 5, 1009.
 
 254 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 almost doubling the capacity of the hospital. 1 The method 
 followed was to erect additional pavilions connected with the 
 central structure. In his inaugural of 1898 Mayor Quincy stated 
 that the concentration of so many patients had been partly 
 responsible for an average cost considerably less than that found 
 in New York or Philadelphia. 2 The larger expenditure from 
 1906 on was partly due to the initial expenditures of the con- 
 sumptives' hospital. 
 
 Public Grounds. The expenditures for parks and public 
 grounds rose from $1,131,618 in 1887 to $2,409,906 in 1894, and 
 then declined to $1,200,363 in 1908. After 1901 the city's share 
 of the expenditures of the metropolitan park system accounted 
 for almost one-half the expenditure. The greater part of the 
 expenditure fell in the years 1890 to 1897, when the great park 
 system was being completed. After 1897 the expenditure was 
 largely due to the cost of maintaining the magnificent system 
 already established. In the period 1883 to 1886 public grounds 
 demanded 5.7 per cent of the total expenditures, a per capita 
 charge of $1.87; in the years 1903 to 1906 this branch called for 
 only 3.9 per cent, a per capita figure of $1.91. 
 
 Throughout the period most of the expenditure placed under 
 the head of public grounds was for parks. The expenditures for 
 parks alone are given in the following table, the figures being hi 
 thousands of dollars. 
 
 Year Amount Year Amount Year Amount Year Amount 
 1887 $1,011 1892 $1,133 1897 $1,033 IQ02 $i,37i 
 
 i888 
 
 654 
 
 1893 
 
 i,445 
 
 1898 
 
 673 
 
 1903 
 
 701 
 
 1889 
 
 540 
 
 1894 
 
 2,241 
 
 1899 
 
 828 
 
 1904 
 
 992 
 
 1890 
 
 890 
 
 1895 
 
 I,I2O 
 
 I9OO 
 
 687 
 
 1905 
 
 642 
 
 1891 
 
 1,036 
 
 1896 
 
 562 
 
 1901 
 
 379 
 
 1906 
 
 1,204 
 
 
 .... 
 
 
 .... 
 
 
 .... 
 
 1907 
 
 945 
 
 
 .... 
 
 
 .... 
 
 
 .... 
 
 1908 
 
 990 
 
 The expenditure for public squares, and cemeteries constitute 
 the remaining items. In 1908 of the $1,200,000 expended for 
 this branch, $990,000 was for parks, $132,000 for the Common 
 and $77,000 for cemeteries. 
 
 1 Mayor's Inaugural (1898), p. 82. 
 * Ibid., p. 83.
 
 1887-1908] THE METROPOLITAN DISTRICTS 255 
 
 The task of developing the great park system remained 
 throughout the period in the hands of the commissioners estab- 
 lished by the act of 1875. Th e appropriations for the purchase 
 of land and for construction were met almost entirely from the 
 proceeds of loans, authorized by the legislature. From 1886 to 
 1899, when the last permission for park loans was given, the 
 legislature authorized the issuance of loans amounting to $10,- 
 200,000 outside the limit of indebtedness and $1,119,300 inside 
 the debt limit. 
 
 From 1887 to 1891 the city availed itself of the permission to 
 borrow for park construction granted in chapter 304 of 1886. 
 Chapters 312 of 1887 and 392 of 1888 also authorized loans out- 
 side the limit, of $400,000 and $600,000, respectively, to be used 
 in the purchase of park lands. Chapter 271 of 1890 permitted a 
 loan of $200,000 for parks in the Charles town district. This 
 loan was to be reckoned outside the debt limit until after Novem- 
 ber i, 1890. 
 
 In 1891 the state made possible the more rapid development 
 of the park system by the passage of chapter 201 which permitted 
 the borrowing of $3,500,000 outside the debt limit, in instalments 
 of $700,000 a year. By 1893 even this rate had become too 
 slow, chapter 211 striking out the prohibition against the issuance 
 of more than $700,000 a year. The expenditure for parks rose 
 to $1,445,000 in 1893 and $2,241,000 in 1894. During 1894 the 
 Fens, Muddy River Improvement, Jamaica Park, the Arboretum 
 and connecting parkways were practically completed and opened 
 to the public. 1 
 
 It had been expected that the loan of $3,500,000 would be 
 sufficient to complete the system. 2 This estimate fell far short, 
 however, owing to the payment of much larger sums than the 
 city had anticipated for land.* An additional million, outside 
 the debt limit, was authorized by chapter 396 of 1894, the loan 
 not to be issued, however, until 1895. 
 
 At this time the opinion began to prevail that the development 
 of the park system had proceeded far enough. The system as 
 
 1 Cily Documents, no. 220 (1894), p. 113. * Ibid., p. 113. 
 
 1 Mayor's Inaugural (1894), p. n.
 
 256 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 outlined by the first commissioners was almost completed. In 
 his valedictory address of 1894 Mayor Matthews advised that any 
 future loans for park purposes be within the debt limit. 1 Mayor 
 Curtis in 1895 urged that no more land be purchased. 2 Sub- 
 sequently the legislature gave authority for the issue of $2,000,000 
 outside the debt limit, $1,000,000 by chapter 453 of 1896, $500,- 
 ooo, by chapter 313 of 1898, and $500,000 by chapter 303 of 1899. 
 
 The annual expenditure for parks only twice exceeded $1,000,- 
 ooo after 1897, averaging about $850,000. The improvements 
 the last half of the period, except for the establishment of the 
 metropolitan park system, were gradual, and were more in the 
 direction of beautifying the areas already laid out, than of adding 
 to the system. Much attention was given to the planting of 
 trees. 3 
 
 About $1,400,000 was spent in developing a new branch, the 
 playgrounds. The remoteness of the parks prevented their use 
 by many sections of the city. Between 1891 and 1898 a few 
 playgrounds were established; but the acceptance of a definite 
 policy was due to the efforts of Mayor Quincy. In his inaugural 
 of 1897 he urged that every ward should have a playground, 
 calling attention to the large appropriations recently made by 
 New York City for that purpose. 4 In 1898 the park commis- 
 sioners approved the policy. 5 The required legislative authority 
 was secured by chapter 412 of 1898. This act authorized the 
 park commissioners " for the purpose of establishing a compre- 
 hensive system of playgrounds ... to purchase, with the approval 
 of the mayor of said city, land for playgrounds in such different 
 locations, not exceeding twenty in number, as they may deem 
 best adapted for such purpose." Not more than $200,000 was to 
 be expended in any one year, a total loan of $500,000, to be 
 within the debt limit, being authorized. 
 
 In his inaugural of 1898 Mayor Quincy remarked that the park 
 system was developed to an extent that would give the public 
 everything required for its enjoyment during the next twenty- 
 
 1 City Documents, no. 220 (1894), p. 114. 
 
 2 Mayor's Inaugural (1895), p. n. * Ibid. (1897), pp. 14-20. 
 Ibid. (1898), p. 50. 6 Ibid. (1898), p. 53.
 
 1887-1908] THE METROPOLITAN DISTRICTS 
 
 five or thirty years. 1 This statement seems to be warranted by 
 the great cost of the system alone. The total expenditure for the 
 municipal system for land and construction to January 31, 1909 
 was $18,845,515. The system included at that time 2,381 acres 
 of land and 43 miles of driveway. 2 
 
 According to the provisions of a bequest made by the late 
 George F. Parkman, the city looked forward at the close of the 
 period to enjoying the income of an estate estimated at $4, 000,000. 
 By the terms of the will this income was to be used for the pres- 
 ervation of such of the public parks and grounds, especially the 
 Common, as were in existence at the time of making a codicil to 
 the original will. 8 
 
 The decline in the expenditure for the city's own parks after 
 1897 was coincident with the growth of the demands of the 
 metropolitan park commission. The metropolitan parks district 
 was established by chapter 407 of 1893. The district was to 
 comprise certain cities and towns named in the act, thirty-seven 
 in all. Within these a commission of five persons, appointed for a 
 term of five years by the governor with the consent of his council, 
 was to exercise the powers conferred by the act. The purpose 
 of this legislation was to gradually construct a series of parks and 
 parkways which had been recommended by a special commission 
 appointed in 1892. The act provided that towns might transfer 
 their parks to the commission with its consent. The money for 
 the development of the park system was to be obtained from 
 loans issued by the commonwealth, on its own credit. The 
 interest and sinking fund requirements and the cost of main- 
 tenance were to be assessed upon the cities and towns in the dis- 
 trict. The proportion to be paid by each town and city was to be 
 determined for the five years following the first issue of bonds by 
 commissioners appointed by the supreme court. Before the 
 expiration of the first five years and every five years thereafter a 
 new commission was to determine the proportion. The assess- 
 ment of Boston for the first five years was fixed by the act at 
 50 per cent. 
 
 1 Mayor's Inaugural (1898), p. 50. 
 
 1 Auditor's Report (1908), p. 259. ' Mayor's Inaugural (1909), p. 6.
 
 258 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 The act establishing the metropolitan district permitted loans 
 to $1,000,000. Subsequent acts increased the amount, as the 
 development of the system progressed. By 1900 the metropoli- 
 tan park debt amounted to $9,425,000; x at the end of 1908 it was 
 $14,670,000.2 
 
 The debt of $14,670,000 was made up of $8,835,000 borrowed 
 under the so-called " Park Acts," $5,135,000 under the " Boule- 
 vard Acts," and $700,000 under the " Nantasket Beach Acts." 
 In 1894 it became evident that certain parts of the system would 
 have more the character of boulevards and parkways than parks. 
 In order to provide more adequately for this part of the com- 
 mission's work, the legislature enacted supplementary legislation. 
 Under chapter 288 of 1894 and subsequent statutes, known as 
 the " Boulevard Acts," appropriations were, accordingly, made 
 for the construction of parkways. One-half the expenditure 
 arising under these " Boulevard Acts " was borne by the com- 
 monwealth. Chapter 464 of 1899 which provided for the acquire- 
 ment and maintenance of Nantasket Beach differed from the 
 " Park Acts " by including the town of Cohasset in the district 
 for the purpose of assessment. 
 
 An apportionment of the cost of the metropolitan park system 
 was made in 1895. This was set aside, however, by chapter 550 
 of 1896 which provided that until after January i, 1900 all 
 interest and sinking fund requirements and expenditures for 
 maintenance should be met from the proceeds of loans. 3 Con- 
 sequently, the first assessment was not made until 1900. 
 
 The table on the following page gives the assessment of Boston 
 from 1900 to i9o8. 4 
 
 During the first five years the city paid 50 per cent of the total 
 assessment. The apportionment commission of 1905, however, 
 no longer bound by the statute, raised the share of Boston to 
 62 per cent. 5 The assessments of 1900 and 1901 were not paid 
 until 1902, interest, amounting to $24,334.22, being charged on 
 
 1 Mayor's Inaugural (1900), p. 68. 
 
 1 Mass. Public Documents, no. 48 (1908), pp. 39, 40. 
 
 3 Bonds Issued, Sinking Funds, etc. of Metropolitan Districts, p. 10. 
 
 * Auditor's Report (1908), p. 228; Mayor's Inaugural (1907), Appendix, p. ii. 
 
 5 Mayor's Inaugural (1906), p. 17.
 
 1887-1908] THE METROPOLITAN DISTRICTS 259 
 
 Year Amount 
 
 1900 .................................. $258,961.59 
 
 285,448.59 
 309,709-SO 
 
 1903 .................................. 314,538.27 
 
 1904 .................................. 346,581.67 
 
 1906 .................................. 620,044.95 
 
 1907 .................................. 579,316.57 
 
 1908 .................................. 634,583.07 
 
 Total (including interest) 53,733,798.17 
 
 these deferred payments. Chapter 325 of 1902 allowed cities and 
 towns in the district to issue bonds for any part of the assessments 
 of 1900 and 1901. Boston as well as many other towns and cities 
 in the district took advantage of this permission, the city issuing 
 bonds for $420,400. l 
 
 After the close of the period the metropolitan park assessments 
 were increased considerably by the construction of the Charles 
 River Basin. Chapter 465 of 1903 authorized the building of a 
 dam across the Charles River, at the site of the old Craigie 
 Bridge. The construction was to be carried on by a special 
 commission, but the care of the dam and basin after completion 
 was to be intrusted to the metropolitan park commission. The 
 cost of the improvement, according to the provisions of the act of 
 1903 and subsequent acts, was to be apportioned by the com- 
 missioners next appointed to apportion the charges of the 
 metropolitan park system. Since the new dam was to serve as 
 a highway, Boston and Cambridge would be called upon to pay 
 such part of the cost as would represent the cost of removing the 
 old bridge and constructing a suitable bridge in its place. The 
 remainder of the cost was to be assumed by the metropolitan 
 parks district; and assessments to cover interest and sinking 
 fund requirements and cost of maintenance were to be levied in 
 the same manner as those for other metropolitan parks. 
 
 By chapter 402 of 1906 the commission was given power to 
 construct an embankment and park upon the Boston side of the 
 basin, the cost to be met by the city. Within two years after the 
 
 1 Finance Commission, ii, p. 164.
 
 260 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 completion of the embankment the commission was to levy 
 special assessments for the benefit of the city, the amount thus 
 assessed not to exceed one-half the cost. 
 
 The $565,000 expended directly by the city in 1908 was less 
 than one-half the total park expenditure. With the further 
 extension of the metropolitan park system, it was unlikely that 
 additions would be made to the city's own system. The estab- 
 lishment of the metropolitan district is an example, more and 
 more common in recent years, of state administration of local 
 activities. 
 
 Streets. The expenditure for streets and kindred objects 
 made up 32.5 per cent of the total expenditures of the city in 
 the years 1903 to 1906, compared with 29.5 per cent in the years 
 1883 to 1886. The per capita charge advanced in the meantime 
 from $9.75 to $15.94. The gradual yielding of the policy of 
 retrenchment pursued in the preceding period to one of increasing 
 expenditures is well shown by the course of street expenditure. 
 Little advance was made before 1890 when street expenditures 
 amounted to $3,762,147. The next few years, however, saw a 
 rapid rise to $8,838,090 in 1897, and then a more gradual one to 
 $9,964,020 in 1903. The great expenditure of $9,382,860 made 
 in 1873 was not equaled until 1899. After 1903 street expendi- 
 tures decreased. The greatest decline was from $7,926,930 in 
 1907 to $6,226,111 in 1908. 
 
 Streets Proper. The expenditure for streets proper was practi- 
 cally stationary until 1890 when a sudden increase took place. 
 From $1,334,644 hi 1890 the expenditure rose to $1,915,225 in 
 1891 and $4,644,128 in 1897. From 1897 to 1903 the expendi- 
 tures were again stationary, but after 1903 they fell steadily, 
 reaching $1,497,599 in I 98- 
 
 The period began with a large amount of much-needed con- 
 struction and repairs confronting the city, a legacy from the long 
 period of retrenchment. The work of street construction, it will 
 be remembered, had always been exceedingly expensive to the 
 city. Streets were laid out generally by private owners, to be 
 accepted or rejected by the city. This method was necessarily a 
 haphazard one, resulting in a network of highways devoid of
 
 1887-1908] THE METROPOLITAN DISTRICTS 261 
 
 system. It was evident to Mayor Matthews that no more money 
 ought to be expended until a method insuring system had been 
 devised, and the privilege of special assessment extended. 1 The 
 Mayor's recommendations, outlined in his inaugural of 1891, led 
 to the passage of chapter 323 of that year. This act authorized 
 the mayor, subject to the confirmation of the board of aldermen, 
 to appoint three men to serve as a board of survey. The board 
 was to make plans of such sections of the city as it saw fit, show- 
 ing present streets and also the locations of streets which, in its 
 opinion, would some day be deemed necessary. The life of this 
 board, fixed by the act at three years, was at the expiration of 
 that time, extended another three to May i, 1897.* The pro- 
 jected highways were not to be laid out by the street commis- 
 sioners until they were petitioned by a majority in interest of the 
 owners lying within 125 feet of the proposed locations or until 
 the laying out should be authorized by the city council. 
 
 The assessable cost of the new street was to be determined by 
 the street commissioners. This excluded the cost of water pipes, 
 gas pipes, and connections and the cost of laying them. This 
 assessable cost was to be levied upon the owners of property 
 within the 125 foot limit, each one paying in proportion to the 
 benefit received. The act of 1891 apparently increased greatly 
 the privilege of special assessment. Hitherto the city had 
 possessed the powers conferred by the act of 1866 and its amend- 
 ments which limited the assessment to one-half the special 
 benefit conferred. 
 
 The financing of street construction was provided for in a rather 
 ingenious way. The city might issue ten-year bonds outside the 
 limit, not more than one million dollars to be issued each year. 
 The total issue was never to exceed by more than three millions 
 of dollars the amount of the sinking funds. The assessments 
 would be turned into the sinking funds, and would thus provide 
 the funds for the construction of miles of streets, on a working 
 capital of only three millions of dollars. 
 
 But the act of 1891 was not given a fair trial. Its enforcement 
 was bitterly opposed by the large real estate interests. This 
 
 1 Mayor's Inaugural (1891), p. 10. ' Acts, 1894, ch. 335.
 
 262 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 class was not going to yield privileges so long enjoyed. The 
 results of their opposition are seen in the amendments which in 
 succeeding years modified the act of 1891. Chapter 418 of 1892 
 reduced the assessable cost, by requiring the subtraction from the 
 actual cost, in addition to the charges which might be deducted 
 under the act of 1891, of the cost of sewers in excess of four dollars 
 a foot, and of the cost of constructing that part of a highway which 
 was in excess of fifty feet in width. It also specifically conferred 
 the right of appeal to the superior court. Chapter 433 of 1899 
 limited the assessment upon each piece of real estate " to the 
 value of the benefit or advantage beyond the general advantage 
 to all real estate in said city received by the land thereof." 
 
 The act of 1891 was declared unconstitutional by the Massa- 
 chusetts supreme court in 1902 on the ground that a special 
 betterment tax must in this state be founded upon benefits to 
 the property. The loss to the city because of this decision was 
 estimated by Corporation Counsel Babson as at least $14,000,- 
 ooo. 1 Boston at once applied for new legislative authority. 
 Chapter 521 of 1902 was passed, reducing the assessable cost to 
 one-half its former figure, and providing that the assessment 
 should in no case exceed the special benefit. The attempt to 
 relieve Boston of a burden not borne by many large cities resulted 
 in failure. The amounts actually assessed were seldom equal to 
 those permitted by the statute, the commissioners fearing that 
 the law would eventually be held unconstitutional. They had, 
 accordingly, followed the custom of assessing only to the extent 
 of 'the benefit. From the passage of the act of 1891 to January 
 31, 1901 there was expended under this act $7,696,00*3. The 
 assessments levied to offset this cost amounted to only $1,937,- 
 ooo. 2 
 
 Although it was evident, even at the time of its enactment, 
 that the act of 1891 would not secure all the economies it prom- 
 ised, the city had no choice but to proceed with improvements 
 long deferred. The rise in the expenditure for streets, partic- 
 ularly in the expenditure for widening and extending, after 1890 
 
 1 Letter of Corporation Counsel Babson, Boston Transcript, March 22, 1909. 
 * City Documents, no. 83 (1901), p. 17.
 
 1887-1908] THE METROPOLITAN DISTRICTS 263 
 
 was very rapid. In 1891 only $165,537 was expended in the 
 widening and extending of streets; in 1897 the amount rose to 
 $2,918,843. After 1897 this branch of expenditure fell off, being 
 only $663,617 in 1908. 
 
 The money expended on street improvements during this period 
 came largely from loans. From 1891 to 1908 the city expended 
 $55,000,000 upon her streets. Of this amount, $31,000,000 was 
 paid for out of loans, $17,000,000 outside the debt limit and 
 $14,000,000 inside the limit. The indebtedness incurred outside 
 the limit was for streets built under the act of 1891 and its 
 amendments and for certain improvements authorized by special 
 acts, such as those connected with the building of the South 
 Station 1 and the construction of Blue Hill and other avenues. 2 
 
 The limit of $3,000,000 in excess of the sinking funds, imposed 
 by the act of 1891, was subsequently raised to $6,000,000; 3 but 
 the smallness of the assessments collected permitted but $9,500,- 
 ooo to be raised outside the debt limit. 4 The legislature later 
 authorized the issue of bonds inside the debt limit. Chapter 478 
 of 1900 gave permission for the appropriation from loans inside 
 the limit for the construction of streets already laid out, and 
 chapter 199 of 1901 extended the privilege to streets laid out in the 
 future. In 1906 the legislature in chapter 214 stipulated that all 
 future improvements should be paid from taxes, or from loans 
 within the debt limit, " except those ways constructed under 
 some special act in which a contrary provision is made." No 
 special act of this kind was passed after 1903. The fall in street 
 expenditure from $4,154,766 in 1903 to $1,497,599 m I 98 shows 
 the decrease in the funds available for this purpose. 
 
 An unfortunate result of the limitations placed upon the city's 
 financial powers is seen in connection with street expenditures. 
 The tax limit prevented adequate appropriations for street pur- 
 poses from taxation. The only recourse left was to ask the 
 legislature for permission to borrow, since loans could not be made 
 within the limit, according to the provisions of chapter 206 of 
 
 1 Acts, 1896, ch. 516. Ibid., 1895, ch. 334. 
 
 1 Ibid., 1897, ch. 319; ibid., 1901, ch. 465. 
 4 Auditor's Report (1908), p. 219.
 
 264 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 1891, unless the mayor should certify that they were not for cur- 
 rent expenses, or that they were for current expenses, but were 
 required by public necessity. Consequently, the city was forced 
 at times by these limitations to permit street surfaces to wear out 
 completely, so that their renewal might be deemed an extra- 
 ordinary expenditure, to be met by borrowing. 1 
 
 For some years the custom was followed of appropriating 
 money for reconstruction in equal sums among the various wards 
 of the city, regardless of the needs of the different localities. This 
 practice was rightly condemned as wasteful by the superintendent 
 of streets in iSgS. 2 
 
 The causes of wasteful expenditure were found in street work 
 more than in any other municipal activity. The investigations 
 of the finance commission of 1907 showed that day labor was hi 
 many kinds of work more expensive than contract work. It was 
 found, for instance, that the working of its own stone-crushing 
 plants had resulted in an annual loss of about $100,000 to the 
 city. 3 Crushed stone, which could be bought at $1.10 a ton, 
 cost the city $1.47 in 1905, $2.85 in 1906, and $3.24 in I9O7. 4 
 
 The loss due to the granting of contracts without competition 
 was also great. In the years 1902 to 1906 the city lost $70,000 in 
 contracts for bitulithic pavements, given without competition at 
 prices nearly 50 per cent greater than the competitive price. 
 Asphalt pavements cost the city $2.50 per square yard, at least 
 $0.75 above the competitive cost of such pavements in Boston. 5 
 
 One of the chief causes of the greater cost of day labor was the 
 presence of an excessive number of men, many of them old, on the 
 payrolls. Until 1897 the employees of the street department had 
 been hired only when their services were needed, a practice which 
 had caused much embarrassment, inasmuch as it was necessary 
 to reduce the force during the whiter months. 6 In that year a 
 permanent force was adopted. The size of this force was, under 
 political pressure, increased beyond the needs of the department. 
 Much of this waste could have been avoided by the elimination 
 
 1 Mayor's Inaugural (1897), p. 72. * Ibid., i, p. 212. 
 
 1 City Documents, no. 34 (1898), p. 8. 6 Ibid., ii, p. 207. 
 1 Finance Commission, ii, p. 3. Mayor's Inaugural (1897), p. 70.
 
 1887-1908] THE METROPOLITAN DISTRICTS 265 
 
 of politics. The problem of dealing with aged employees was, 
 however, one that required special consideration. Soon after the 
 close of the period provision was made for pensions. This 
 method was humane and at the same time economical. The old 
 method of paying men for work not done was costly to the city 
 and demoralizing to the worker. 
 
 The chance for economy hi the expenditure for streets was very 
 great. About $60,000,000 was expended for streets during this 
 period, an average annual expenditure of $2,700,000. The 
 experts employed by the finance commission of 1907 estimated 
 that 20 per cent of the money appropriated for streets was wasted 
 on account of lax methods of administration. 1 The magnitude of 
 street expenditures would thus have permitted an annual saving 
 of over $500,000 in this branch alone. 
 
 Lighting. The expenditure for lighting rose from $524,923 in 
 1886 to $809,510 in 1908. Throughout this period as in preced- 
 ing years the impression prevailed that the city was paying too 
 much for its lighting. As the result of frequent agitation, the 
 lighting contracts were, it is true, constantly lowered, but the 
 terms given the city were probably not as liberal as the decrease 
 in the cost of manufacture warranted. 
 
 The alternative of a municipal lighting plant was almost con- 
 stantly before the city government. Chapter 370 of 1891 gave 
 permission to towns and cities to manufacture gas or electric 
 light for their own use and for private distribution. In the case 
 of cities the step could only be taken after an affirmative vote of 
 two-thirds of the members of the city council and the approval 
 of the mayor in two successive years, followed by a referendum 
 to the voters. Had the act allowed the city to manufacture 
 simply for its own use, it is probable that it would have stood a 
 much better chance of adoption. Mayor Matthews in 1893 
 pointed out this weakness, and attempted to secure the desired 
 change. Subsequent amendments did not, however, give the 
 city power to light its own streets, without also supplying private 
 consumers. The city council of 1905 voted to submit the ques- 
 tion to the voters, but the council of 1906 failed to give the re- 
 
 1 Finance Commission, iii, p. 1178.
 
 266 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 quired vote. 1 A committee appointed in 1906 after holding a 
 number of public hearings reported unfavorably on municipal 
 lighting. 2 
 
 The following table shows the change which took place in the 
 character of the lighting during this period. 8 
 
 Year Gas Oil Naphtha Electric Total 
 
 1886 10,139 2 785 501 13.425 
 
 1908 11,660 ... 1,075 3>833 16,568 
 
 It will be noticed that the total number of lamps increased but 
 little. The city, however, was much better lighted in 1908 than 
 in 1886 owing to the substitution of the electric arc lamp in many 
 places for the gas lamp and the introduction of improved gas 
 lamps. The great uncertainty as to the best method of lighting, 
 so constant was the advance in this field, made it inadvisable for 
 the city to enter the lighting business. The finance commission 
 of 1907, though not discussing the question of municipal lighting, 
 advised the city government to offer every possible opportunity 
 for testing the various lights. 4 
 
 Sewers. From 1887 to 1896 the expenditure for sewers was not 
 large, averaging about $650,000 a year, but with 1897 it rose 
 rapidly, averaging approximately $1,850,000 in the years 1897 to 
 1908. The cause of this advance was the necessity of extending 
 and improving the sewerage system. The preceding period had 
 seen the establishment of intercepting sewers which carried the 
 sewage far down the harbor. But much remained to be done, 
 such as the construction of sewers in the suburbs, the disposal of 
 surface drainage, and the improvement of the common sewers 
 in the old part of the city. 5 
 
 The first problem which confronted the sewer department was 
 the reconstruction of the channel of Stony Brook. Authority 
 was secured under chapter 428 of 1887 to borrow $500,000 out- 
 side the debt limit for the construction of the lower section of the 
 brook. This work was completed in 1889 at a cost of $1,100,000. 
 
 1 Mayor's Inaugural (1906), p. 51. 2 City Documents, no. 86 (1906). 
 
 8 Auditor's Report (1908), p. 273. 
 
 4 Finance Commission, i, p. 382. 
 
 8 City Documents, no. 14 (1890), pp. i, 2.
 
 1887-1908] TEE METROPOLITAN DISTRICTS 267 
 
 In 1895 a further section of the channel was improved by the New 
 York, New Haven and Hartford Railroad. 1 In 1896 the con- 
 tinuation of the improvement was carried on under chapter 530 
 which allowed the city to issue an additional $500,000 loan 
 outside the debt limit. Chapter 397 of 1899 authorized $350,- 
 ooo more outside the limit. Under this last act the improvement 
 was continued to the Jamaica Plain Station. The total expendi- 
 ture on account of the brook amounted to about $2^100,000 during 
 this period. Stony Brook had cost the city in all over $2,500,000. 
 
 Except for the expenditure on Stony Brook, the sewer depart- 
 ment was very much limited in appropriations down to 1897. 
 The tax limit prevented the securing of large amounts from taxa- 
 tion; the special assessment contributed but little; and the 
 borrowing capacity of the city inside the debt limit was small. 
 Permission to issue $500,000 outside the debt limit, secured under 
 chapter 322 of 1889, added but little to the resources of the 
 department. Sewers in the new streets were, however, con- 
 structed after 1891 by the street laying-out department under the 
 provisions of the great chapter 323. 
 
 This lack of funds made it impossible for the city to deal 
 adequately with the sewerage problem. About 1896 efforts were 
 made in the legislature to transfer all control of the city's sewer- 
 age works to the new metropolitan board of sewerage commis- 
 sioners on the ground that the city had proved its inability to 
 manage its own system. The necessity of immediate action led 
 the city to make a careful study of the situation. The result was 
 the framing of a bill which was subsequently enacted by the 
 legislature of 1897 as chapter 426.* This act granted the city 
 permission to issue bonds outside the debt limit to the extent of 
 $1,000,000 a year. Though the act also extended the privilege 
 of special assessment, subsequent amendments much limited its 
 importance. 
 
 The total expenditure for sewers, excluding the metropolitan 
 
 sewer assessments, in the twelve years following the passage of the 
 
 act of 1897, amounted to about $20,500,000. Of this amount, 
 
 $15,831,300 was obtained from loans, leaving approximately 
 
 1 City Documents, no. 29 (1897), p. 18. * Ibid., no. 35 (1809), p. 32.
 
 268 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 $4,700,000 to be contributed by taxation, an average of $390,000 
 for the years 1897 to 1908. As most of this $390,000 was de- 
 manded for current expenditures, it is evident that practically the 
 entire cost of new sewerage was met by borrowing. 
 
 Of the $15,831,300 obtained from loans, $15,014,000 was 
 borrowed outside the debt limit and $817,300 inside the limit, 
 while $555,000, the greater part of that obtained inside the limit 
 since 1897, wa^ issued in 1908. This change in policy was 
 required by chapter 204 of 1908 which stipulated that all future 
 loans for sewerage works should be inside the debt limit. 
 
 The debt issued outside the limit was authorized by various 
 acts which can be separated into three groups, according to the 
 purpose of the expenditure. 1 The most important was chapter 
 426 of 1897 and its amendment, chapter 450 of 1899. The first 
 act which allowed the issue of bonds to the extent of $1,000,000 a 
 year resulted in the creation of a debt of $10,449,000. The 
 second which amended the act of 1897 m various ways especially 
 in the matter of assessments, provided that bonds might also be 
 issued outside the limit for the repayment of assessments collected 
 under the first act and subsequently declared illegal. 2 Alto- 
 gether, $415,000, the amount repaid on account of these assess- 
 ments, was borrowed under authority of the act of 1899, making a 
 total of $10,864,000 obtained under this first group of statutes. 
 A second group of acts, authorizing the Stony Brook improve- 
 ment, was responsible for $850,000 more. 
 
 The remaining amount, $3,300,000 was issued for the purpose 
 of separate systems of drainage under chapters 383 of 1003 and 
 485 of 1907. The problem of dealing with the surface water was 
 the greatest one that confronted the sewer department at the 
 end of the period. The intercepting sewers could not be expected 
 to carry off all the water that entered them during rains. The 
 overflow at such times was carried to the nearest arm of the 
 harbor, a pollution that endangered the health of the city. 3 
 
 The plan which Boston was following at the close of the period 
 was one already adopted by a number of cities, that of installing 
 
 1 Auditor's Report (1908), pp. 219-221. 
 
 * City Documents, no. 38 (1900), p. 12. * Finance Commission, iii, p. 882.
 
 1887-1908] THE METROPOLITAN DISTRICTS 269 
 
 an entirely separate system for the care of the surface water. 
 The surface drainage could then be discharged in the nearest body 
 of water. In this way the pollution of the upper harbor would be 
 avoided, and the strain upon the old sewerage system removed. 
 After the passage of the act of 1897 a considerable amount was 
 expended for surface drains. 1 This expenditure was finally made 
 obligatory upon Boston by chapter 383 of 1903 which required 
 that all cities and towns using any part of the metropolitan 
 sewerage system should annually expend one-twentieth of i per 
 cent of their assessed valuation for the construction of a separate 
 system of drainage. Since part of Boston fell within the territory 
 tributary to the metropolitan sewerage system the city was 
 compelled to expend annually about $600,000 for this purpose. 2 
 
 The building of a separate system was hastened by the Charles 
 River improvements. It was clear that sewage overflows ought 
 to be excluded from the new basin. As a large part of the 
 metropolitan sewerage district was included in the Charles River 
 drainage district, the legislature of 1907 in chapter 485 provided 
 that the city should annually expend an amount equal to one- 
 twentieth of i per cent of its assessed valuation for the construc- 
 tion of a separate system of sewerage in the Charles River basin 
 drainage district This act was to supersede that of 1903 in the 
 case of Boston. 
 
 At the close of the period it seemed very likely that in the next 
 decade or two Boston would provide a separate system of drainage 
 for the entire city. The engineers of the Charles River dam 
 commission estimated the cost of making the improvement within 
 the Charles River water-shed at $8,593,500 and outside this dis- 
 trict at $16,193,100, approximately $25,000,000 for the entire 
 city. A large amount of work had been done already, though not 
 in a systematic way. 3 
 
 Municipal waste and corruption found a very good field in the 
 sewer department. The experts employed by the finance com- 
 mission estimated the annual loss on this account during the 
 administration of 1906 and 1907 at $400,000, or 23 per cent of the 
 
 1 City Documents, no. 40 (1906), p. 90. 
 
 1 Finance Commission, iii, p. 886. ' Ibid., pp. 893, 894-
 
 270 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 total expenditures for sewers. Of this loss, $350,00x3 was attri- 
 buted to the inefficiency of the day labor system, the remainder 
 to " gift contracts." l 
 
 After 1891 the expenditure for sewers was augmented by the 
 payment of assessments levied on account of the metropolitan 
 sewerage district. This district, the earliest of the three great 
 metropolitan systems which deal in a comprehensive way with 
 the sewerage, park, and water requirements of a large area, was 
 established in 1889 by chapter 439 of that year. The task of 
 building and maintaining the system was intrusted to a com- 
 mission of three men, appointed by the governor. This board, 
 known as the metropolitan sewerage board, was in 1901 consoli- 
 dated with the metropolitan water board. 2 The cost of con- 
 structing the sewers was to be met by borrowing, the loans to be 
 " deemed a pledge of the faith and credit of the Common- 
 wealth." 3 The sinking fund and interest requirements and the 
 maintenance charges were to be met by assessments upon the 
 towns and cities in the district, their respective proportions to be 
 determined every five years by commissioners appointed by the 
 supreme judicial court. 
 
 The area to be served by the metropolitan sewers was divided 
 into two parts, one comprising certain cities and towns north of 
 the Charles River, among them Cambridge, Somerville, Arling- 
 ton, Chelsea, and parts of Boston, the other including certain 
 cities and towns lying principally to the south of the Charles 
 River Waltham, Newton, Watertown, Brookline, and parts 
 of Boston. Chapter 406 of 1895 authorized the construction of a 
 third system, the Neponset River Valley system which was to 
 include Dedham, Hyde Park, Milton and part of Boston. The 
 two systems south of the Charles River were consolidated in 1899 
 under the name of the south metropolitan system. 4 
 
 The system south of the Charles was put into operation in 1892, 
 discharging into the city's main drainage system on Huntington 
 Avenue. 5 In 1895 the north system began discharging sewage 
 
 1 Finance Commission, iii, p. 1065. 8 Ibid., 1889, ch. 439, sec. 12. 
 
 2 Acts, 1901, ch. 168. * Ibid., 1899, ch. 424. 
 6 City Documents, no. 220 (1894), p. 63.
 
 1887-1908] THE METROPOLITAN DISTRICTS 
 
 into the harbor from its own pumping station on Deer Island. 1 
 The north system cared for the disposal of sewage from Charles- 
 town and East Boston. The Neponset River Valley sewer was 
 completed in 1902, entering the main drainage works of the city. 
 
 The service of the south metropolitan system was greatly 
 extended in 1904 by the opening of a high level gravity sewer 
 designed to carry practically all the sewage of the district to two 
 points of discharge near Nut Island in Quincy. 2 By 1906 the 
 only part of the district discharging into the main drainage 
 system of Boston was that comprising Dorchester and Milton, an 
 area which could not be economically connected with the metro- 
 politan sewer. 3 The construction of the high level sewer relieved 
 the pressure upon the city's own system considerably. The 
 change practically brought to an end, however, the annual 
 payments made to the city for the use of its system. These had 
 risen from $23,000 in 1892 to $86,000 in 1904; in 1908 only 
 $7,700 was received. 
 
 The cost of constructing this great system amounted in 1008 to 
 practically fifteen millions. Of this, $6,171,000 was expended on 
 account of the north metropolitan system and $8,741,000 for the 
 construction of the south metropolitan. 4 On May i, 1908 the 
 net metropolitan sewerage debt stood at $i3,695,5i9. 5 In de- 
 termining the proportion of the charges to be borne by each city 
 and town in the district the commissioners appointed by the 
 supreme court adhered to the rule of distributing the interest and 
 sinking fund charges in accordance with the assessed valuation, as 
 determined by the commonwealth for the purpose of levying the 
 state tax. The cost of maintenance and operation they distri- 
 buted in proportion to population. If only a part of a city or 
 town was within the district, only a proportionate part of the 
 valuation and population was taken. 8 The percentages of the 
 
 Bonds Issued, Sinking Funds, etc. of Metropolitan Districts (1905), p. 19. 
 Ibid. 
 
 Mass. Public Documents, no. 57 (1906), p. 54. 
 Ibid., no. 57 (1908), p. 144. 
 
 Assessments for Interest, Sinking Funds and Maintenance of the Metropolitan 
 Districts (1908), p. 16. 
 
 Mass. Public Documents, no. 57 (1901), pp. 297-300.
 
 272 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 total cost imposed upon Boston by the various commissions are 
 given in the following table. 
 
 NORTH: 1891-5 1896-1900 1901-5 
 
 Interest and sinking fund 20.45% 18.96% 16.89% 
 Maintenance 22.65 22.82 20.66 
 
 CHARLES RIVER: 
 
 Interest and sinking fund 23.02 27.08 
 
 Maintenance 25.05 26.41 
 
 NEPONSET RIVER 
 
 Interest and sinking fund ... 23.28 
 
 Maintenance 28.14 
 
 SOUTH: Including Charles and 
 Neponset River Sys- 
 tems after 1899: 1900-4 1905-9 
 Interest and sinking fund ... ... 42.42% 39.98% 
 
 Maintenance ... 43-30 46.52 
 
 In its report for 1905 the metropolitan water and sewerage 
 board suggested that, as all commissions had employed the same 
 bases of apportionment, the legislature should make these per- 
 manent, and so save the cost of future commissions. 1 Chapter 
 369 of 1906 was accordingly enacted, providing that the taxable 
 valuation, as last established for the apportionment of state 
 taxes, be used in the case of sinking fund and interest allotments, 
 and that population, as determined by the last state or federal 
 census, be made the basis for the apportionment of maintenance 
 and operation requirements. In accordance with these principles 
 the board was to determine annually the proportion which each 
 city or town should pay. As previous awards were not to be 
 affected, the proportions established for the south metropolitan 
 district would remain in force until 1909. 
 
 The total assessments for the year 1907 amounted to $774,308. 
 Of this, $270,448 was required for the north metropolitan system 
 and $503,860 for the south metropolitan system. The require- 
 ments of the north system were: for interest, $123,858; for the 
 sinking fund, $53,144; and for maintenance, $93,445. For the 
 south system, the requirements were: for interest, $367,726; for 
 the sinking fund, $48,198; and for maintenance, $87,934.2 The 
 city's share of the total assessment was $254,346 or 32.8 per cent, 
 
 1 Mass. Public Documents, no. 57 (1906), p. 71. * Ibid. (1907), p. 62.
 
 1887-1908] THE METROPOLITAN DISTRICTS 273 
 
 $47,151 for the north metropolitan and $207,194 for the south. 
 For the north system her proportion of the interest and sinking 
 fund requirement was 16.4 per cent or $29,117, her proportion of 
 the maintenance requirement, 19.2 per cent or $18,034. For the 
 south metropolitan system Boston paid for interest and sinking 
 fund charges $166,287, for maintenance, $40,907, the proportions 
 being 39.98 and 46.52 per cent, respectively. 
 
 The following table gives the total amounts which Boston paid 
 annually as her share of the metropolitan sewerage assessments. 1 
 The annual charge grew steadily until in 1908 the metropolitan 
 sewerage charge amounted to about one-sixth of her expenditure 
 for sewers. 
 
 Year Amount Year Amount 
 
 1892 $12,625 I9o $129,773 
 
 1893 21,905 1901 126,662 
 
 1894 46,517 1902 "0,330 
 
 1895 59,702 1903 139,178 
 1896* 1904 218,933 
 
 1897 146,601 1905 254,745 
 
 1898 7S42I 1906 226,355 
 
 1899 95,753 *907 254,346 
 
 1908 262,095 
 
 Bridges. The continual demand for more bridges and the 
 replacement of the old wooden ones by modern structures is 
 responsible for the increase in expenditures from about $200,000 
 the first of the period to about $700,000 during the last. The 
 first great expenditure was for Harvard Bridge which was opened 
 for travel September i, 1891.* It was under the provisions of 
 chapter 155 of 1882 and its amendments, notably chapter 282 of 
 1887, that the bridge was constructed. The cost of constructing 
 such part of the bridge as lay upon its own side of the Charles 
 River was to be borne by Cambridge and Boston, respectively. 
 The cost of building that part which lay between the harbor lines 
 was, however, to be divided equally between the two cities. The 
 cost of maintenance was to be divided in the same way. The 
 share of Boston amounted to about $260,000, and $250,000 of 
 
 1 Auditor's Report (1908), p. 228. 
 
 1 Included in 1897. 
 
 1 City Documents, no. u (1892), p. 25.
 
 274 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 this amount was provided by a loan authorized outside the debt 
 Umit. 
 
 From 1896 to 1899 the city was engaged in building the Charles- 
 town Bridge. 1 This bridge which also carried the elevated rail- 
 way was built by the Boston transit commission. The cost was 
 about $1,500,000, of which $1,300,000 was charged to the account 
 of bridges and the remainder to the appropriation for the transit 
 commission. 
 
 The last great undertaking was the replacement of the old 
 West Boston Bridge by a magnificent structure, over which the 
 Cambridge subway trains were to run. According to the legisla- 
 tive acts which provided for its construction, the Boston Elevated 
 Railway Company was to pay toward the cost of construction 
 " such portion thereof as shall be rendered necessary by reason of 
 its being of additional size and strength for the use of the elevated 
 railroad," 2 besides paying for constructing its railway, both 
 elevated and surface, across the bridge. The balance of the cost 
 was to be divided equally between Boston and Cambridge. The 
 bridge was to be constructed by a commission consisting of the 
 mayors of the two cities and a third person appointed by them. 
 The bridge was completed in 1907,3 the share of the cost borne by 
 Boston amounting to about $1,500,000. This was met by a loan 
 outside the debt limit, as provided in chapter 467 of 1898. As 
 in the case of Harvard Bridge, the cost of maintenance was 
 divided equally between the two cities. 
 
 During this period a large amount was expended for abolishing 
 grade crossings. The greater part of the expenditure was paid 
 back to the city by the state and the railroad company concerned. 
 
 Ferries. The expenditure for ferries increased from about 
 $225,000 during the first five years of the period to about $275,000 
 during the last five years. The rise in expenditure from $221,813 
 in 1895 to $345,163 in 1900 was the result of the expenditure of 
 $500,000, borrowed outside the debt limit, for the purpose of 
 improving the ferry accommodations which had become inade- 
 
 1 Mayor's Inaugural (1900), p. 107. 
 
 * Acts, 1897, ch. 500, sec. 15. 
 
 9 City Documents, no. 17 (1908), p. 17.
 
 1887-1908] THE METROPOLITAN DISTRICTS 275 
 
 quate. 1 The management of the ferries was improved in 1891, 
 when the board of directors was replaced by a superintendent. 2 
 In 1895 the department was abolished, the care of the ferries being 
 given to the superintendent of streets. 3 
 
 Health. The expenditure for public health at the end of the 
 period was almost three times what it was at the beginning, rising 
 from $611,381 in 1887 to $1,763,917 in 1908. The watering of the 
 streets previous to 1891 was done almost entirely by private 
 contractors who made agreements with the abutters. The lack 
 of systematic watering and the exorbitance of the rates charged 
 provoked agitation which led to the passage of chapter 179 of 
 1891. This act provided that any city, the population of which 
 exceeded thirty thousand, might annually appropriate money to 
 water all or any of the public streets within its limits. The whole 
 or any part of the cost might be assessed upon the abutters. 
 
 For years the street department, unauthorized by any ordi- 
 nance, had spent from its regular maintenance appropriation a 
 small sum for street watering. In 1891 the amount thus ex- 
 pended was $54,000. To this amount the city council in that 
 year added $50,000, the first specific appropriation for street 
 watering. 4 
 
 Boston did not adopt the plan of watering all her streets. So 
 much resistance was made to the proposal that the city levy 
 assessments that the city council gave up the idea of compelling 
 the abutter to meet any part of the cost. At the same time the 
 city did not see its way clear to provide the funds from the nine- 
 dollar tax levy. 5 The plan was, accordingly, adopted of watering 
 the macadamized streets only, leaving to those abutting on other 
 streets the old method of dealing with contractors. This was the 
 system down to 1898 when, under chapter 419 of 1897 which 
 replaced the law of 1891, the city began to water all its streets. 
 Special assessments were levied at the rate of five cents for every 
 front foot upon all estates within four miles of the city hall 
 1 Acts, 1895, ch. 435. 
 
 1 City Documents, no. 220 (1894), p. 158. 
 
 1 Acts, 1895, ch. 449, sec. 25. 
 
 4 City Documents, no. 36 (1892), pp. 68-71. 
 
 * Ibid., no. 44 (1892).
 
 276 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 abutting on public highways. Beyond the four-mile radius the 
 entire cost fell upon the city. In 1899 the method of assessment 
 was modified, the charges varying in the different districts in 
 accordance with the amount of service given. 
 
 The proceeds from the assessments were sufficient to cover 
 almost the entire cost to the city during the three years, 1898, 
 1899 and 1900 in which they were collected. In 1900 in accord- 
 ance with the recommendation of the mayor the system of special 
 assessments for street watering was given up, the entire cost after 
 that year falling upon the city. 1 Thus Boston gave up a source 
 of receipts which many cities enjoyed. This action was a good 
 example of the readiness of the citizens to burden the general tax 
 levy. It is especially interesting as coming shortly after the 
 passage of the law raising the tax limit from nine dollars to ten 
 dollars and fifty cents. 
 
 An important cause of the increase in expenditure for public 
 health after 1896 was the remarkable development of the system 
 of public bath houses and gymnasia. The extension of this 
 branch of municipal service which, besides being a source of great 
 pleasure, improved the conditions of cleanliness and health in 
 many districts 2 was due to the efforts of Mayor Quincy. He 
 looked upon the providing of public baths as one phase of the 
 general obligation of a city " to secure, in some measure, the 
 enjoyment by all of at least a certain minimum of elementary 
 social advantages." 3 As a result of the policy inaugurated by 
 Mayor Quincy, the expenditure for public baths rose from about 
 $20,000 in 1896 to about $240,000 in 1908. 
 
 Another cause of the increase after 1896 was the adoption of 
 better methods of street cleaning and refuse disposal. Up to 1898 
 garbage had been disposed of by the insanitary methods of dump- 
 ing at sea, or of selling it to be fed to swine. In that year under 
 authority conferred upon towns and cities by chapter 377 of 1889, 
 a contract was entered into with the New England Sanitary 
 Product Company, whereby the city was to pay the company 
 about $50,000 annually for a term of ten years for disposing of its 
 
 1 City Documents, no. 62 (1902), p. 180. * Ibid., no. 3 (1899), p. 13. 
 
 1 Ibid., no. 5 (1903), p. 3.
 
 1887-1908] THE METROPOLITAN DISTRICTS 277 
 
 garbage by the process of reduction. 1 Although public opinion 
 had been gathering force for some years against the old methods, 
 it is not unlikely that the great decline in the receipts from the 
 sale of swill, due to the low price of pork, hastened the change. 2 
 
 A further improvement introduced into part of the city in 1899 
 was the separation of ashes from " papers and light combustible 
 waste " and the delivery of the latter to the plant of the City 
 Refuse Utilization Company, under a contract by which the city 
 paid the company $5,500 annually. 3 These changes left only the 
 ashes, street dirt and other heavy refuse which could be safely 
 disposed of at sea. The work of collecting refuse was done 
 almost entirely by the city. 
 
 Library. The last period closed with construction upon the 
 new library building suspended. In May, 1888, however, work 
 was resumed in accordance with plans calling for a much finer 
 building. 4 The new home of the Boston Public Library was 
 opened in March, 1895. The cost of the building was $2,450,000, 
 a figure much above the original estimates. 5 Of this amount, 
 $2,000,000 was obtained from loans outside the debt limit under 
 authority of chapters 68 of 1889 and 324 of 1891. The old 
 library building on Boylston Street was held by the library trus- 
 tees until February, 1899, when it was sold for $850,000. The 
 proceeds, in accordance with chapter 68 of 1889, were turned 
 over to the board of commissioners of the sinking funds. 6 
 
 After the construction of the new building the expenditures 
 remained practically constant. The average for the period 1903 
 to 1906 was $330,623, or i.i per cent of the total expenditures of 
 the city. The per capita figure for the same period was fifty-six 
 cents. The library was the only branch that had shown no ad- 
 vance in per capita expenditure during the half-century. 
 
 Schools. The expenditure for schools maintained throughout 
 the period a fairly steady rate of increase, rising from $1,915,426 
 
 Mayor's Inaugural (1898), pp. 39-45- 
 
 Ibid. (1897), p. 81. 
 
 City Documents, no. 38 (1899), p. 121; Mayor's Inaugural (1899), p. 141. 
 
 Ibid., no. 220 (1894), p. 73. 
 
 Ibid., no. 18 (1806), p. 6. 
 
 Ibid., no. 23 (1900), p. 3.
 
 278 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 in 1887 to $4,732,611 in 1908. There was only one break in this 
 movement. During the very great activity in schoolhouse con- 
 struction expenditures rose from $4,314,147 in 1902 to $4,998,766 
 in 1903, and $5,739,510 in 1904, to fall to $4,711,655 in 1905. 
 The relative importance of school expenditure increased during 
 this period, rising from 14.9 per cent of the total expenditures in 
 the years 1883 to 1886 to 17.3 per cent in the years 1903 to 1906. 
 Meanwhile the per capita figure advanced from $4.94 to $8.48. 
 
 The chief item of school expenditure, the salaries of the in- 
 structors, rose very gradually from $1,238,584 in 1887 to $2,927,- 
 032 in 1 90S. 1 The only increase of importance in the scale of 
 remuneration came in 1896. It was not a large increase, raising, 
 for example, the maximum salaries of the first assistants in the 
 grammar schools from $1,080 to $1,212. During the latter part 
 of the period there was considerable agitation for further increases 
 to offset the advance in the cost of living. In 1889 the position of 
 the teachers was improved by making their tenure permanent, 
 subject only to removal by the school committee, in place of the 
 old method of annual election. Though the teachers practically 
 never failed of reelection, the uncertainty was harmful. 2 
 
 A further improvement .was made in 1900 by chapter 237 
 which established a teachers' retirement fund. All teachers 
 entering the service of the city after the passage of the act and 
 those already in its service who chose to take advantage of its 
 provisions were to have deducted from their salaries eighteen 
 dollars a year. Teachers who had taught thirty years, at least 
 ten in the public day schools of the city, were upon retiring to 
 enjoy a monthly payment from the fund. This privilege also 
 extended to those incapacitated for teaching who had taught at 
 least two years in the city of Boston. Ordinarily no annuity was 
 to be paid unless the beneficiary should have contributed an 
 amount equal to the assessments of thirty years $540. This 
 fund permitted the payment of a small annuity. On January 31, 
 1909, 2,061 teachers were contributing to the retirement fund and 
 143 annuitants were each receiving $180 a year. 3 
 
 1 For a detailed analysis of school expenditures see page 365 of the appendix. 
 
 2 Finance Commission, i, p. 61. * City Documents, no. 46 (1909), p. 127.
 
 1887-1908] THE METROPOLITAN DISTRICTS 279 
 
 Entirely separate, was a pension fund established under au- 
 thority of chapter 589 of 1908 which provided that teachers who 
 had reached the age of sixty-five years, or had served in the public 
 day schools for thirty years, twenty of these in the schools of 
 Boston, should be entitled to a pension not exceeding $180 a year. 
 Smaller pensions were to be paid in proportion to the length 
 of service. To provide the money, the school committee was 
 authorized to appropriate an amount equal to five cents on 
 every thousand dollars of taxable property in addition to the 
 amount already permitted for school purposes. The same act 
 raised the general tax limit of the city by five cents, making 
 it $10.55. 
 
 During this period important changes were made in the powers 
 and constitution of the school committee. It was a constant 
 source of irritation to the city council that the committee should 
 have the power of really making its own appropriations. The 
 committee often exceeded the sum allotted to it by the city 
 council. This independence naturally became all the more 
 irritating after the imposition of the tax limit. Attempts were 
 made to bring the committee under the power of the mayor or 
 city council. In his inaugural of 1898 Mayor Quincy stated that, 
 in his opinion, the best results would be obtained, if the mayor 
 were given the power of appointment, thereby placing the com- 
 mittee on exactly the same basis as the other executive depart- 
 ments. But, as he saw no hope of securing such a law, he 
 suggested other plans, the purpose of which was to keep the 
 expenditure of the committee within certain fixed limits. 1 
 
 One of these plans was incorporated in chapter 400 of 1898. 
 This act provided that before the first day of March in each year 
 the school committee of the city of Boston, by vote of two-thirds 
 of all its members, was to " make appropriations for the support 
 of the public schools of said city for the financial year, including 
 repairs and alterations on school buildings." The appropri- 
 ations were to be made by items specifying the purposes for which 
 the money was to be expended. These appropriations were to be 
 included within the tax limit, but could not exceed for the year 
 
 1 Mayor's Inaugural (1898), p. 32. * Acts, 1898, ch. 400, sec. i.
 
 280 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 1898-99, $2.80 upon each $1,000 of the taxable property of 
 Boston. For the year 1899 the limit was placed at $2.85, for 
 1900 and every year thereafter, $2.90. Not less than twenty-five 
 cents on every thousand dollars of taxable property was to be 
 expended only for repairs and alterations upon school buildings. 
 The votes of the committee were to have the same force and 
 effect as orders or votes of the city council and were likewise 
 subject to approval by the mayor; they could be passed over his 
 veto only by vote of three-fourths of all the members. 
 
 This provision gave the mayor for the first time a real check 
 upon the specific appropriations of the school committee; pre- 
 viously he had only had the power of vetoing the general unitem- 
 ized appropriation for schools as passed by the city council. 1 
 Although the act took away the nominal control formerly exer- 
 cised by the city council, it placed a definite limit to the appro- 
 priations of the school committee. 
 
 The act of 1898 was modified by amendments. After the 
 passage in 1900 of the law raising the general tax limit from $9.00 
 to $10.50 it was not surprising that the limit for school purposes 
 should also be raised. In 1901 chapter 448 placed the limit for 
 1902 and succeeding years at $3.40. It was provided, however, 
 that not less than forty cents should thereafter be appropriated 
 solely for new school buildings, lands, yards, and furnishings. 
 Such expenditures had formerly been met almost entirely from 
 loans. In 1902 the school committee appropriated the forty 
 cents, but the order was vetoed by the mayor. In 1903 the 
 necessary two- thirds vote could not be obtained; throughout the 
 period the committee made no further attempt to avail itself of 
 this provision. 2 
 
 The limit was raised again in 1907 by chapter 295 which 
 authorized the committee to organize physical training during 
 the summer vacation, and allowed it to increase its appropriations 
 from the tax levy by two cents in 1907 and four cents in each 
 subsequent year. Chapter 357 of the same year provided for the 
 appointment of nurses to assist the medical inspectors in the 
 
 1 Mayor's Inaugural (1899), pp. 19-25. 
 1 Finance Commission, i, p. 368.
 
 1887-1908] THE METROPOLITAN DISTRICTS 28 1 
 
 public schools, and, to meet this expenditure, allowed an addi- 
 tional $10,000 in 1907, and in each year thereafter two cents upon 
 each one thousand dollars of assessable property. Chapter 589 
 of 1908 which established the pension fund raised the tax limit by 
 five cents for both school and general purposes. These various 
 acts made the limit for school purposes $3.51 in 1908. Of this, 
 forty cents, the amount available for schoolhouse construction, 
 was not used. 1 
 
 In this as in former periods one of the greatest problems was 
 to provide adequate school accommodations. The city had not 
 only to deal with a growing school population but also a shifting 
 one. The methods by which it was obliged to acquire land and 
 construct school buildings were costly. Moreover, instead of 
 keeping pace with the demand for new buildings, the city would 
 permit overcrowding for a few years, and then spend large sums 
 in trying to provide adequate accommodations. This method 
 made it almost impossible to meet the cost of construction from 
 taxes, as ought to have been done in the case of such a regularly 
 recurring want. Almost all the money expended for new schools 
 came from loans. The city did not appropriate even the forty 
 cents from taxes as provided in the school acts. This policy was, 
 however, due in part to the operation of the tax limit. 
 
 For many years after the incorporation of the city the power to 
 spend money for schoolhouses was vested in the city council, a 
 privilege constantly complained of by the school committee. 
 Their demand for control over a matter which so vitally concerned 
 them led soon after the charter revision of 1854 to the passage of 
 an ordinance which stated that no schoolhouse should be located, 
 erected, or materially altered until the school committee had been 
 consulted except by order of the city council This exception 
 soon became the rule. It was not until the last period, by chap- 
 ters 408 of 1895, 400 of 1898, and 362 of 1899 that the whole con- 
 trol of repairs and the erection of new buildings was transferred to 
 the school committee, subject to approval by the mayor. This 
 
 1 Ch. 388 of 1909, taking effect May 14, 1909, after the close of the period 
 raised the tax limit to $3.61 for 1909, $3.71 for 1910 and $3.81 for 1911 and there- 
 after. See Auditor's Report (1909), p. 246 (note).
 
 282 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 added power, with the temptation for corruption, was bad for 
 the school committee. To avoid the possibility of further 
 deterioration of the committee, chapter 473 of 1901 was passed 
 establishing the schoolhouse department. 1 
 
 The schoolhouse department was to consist of three commis- 
 sioners appointed by the mayor, without confirmation. The 
 school committee was to designate annually in which districts 
 new accommodations were necessary and the approximate num- 
 ber of additional pupils to be provided for. Chapter 450 of 
 1907 instructed the committee to designate the order in which, in 
 its opinion, provision should be made. Then the schoolhouse 
 board was to select the site and ask the street commissioners to 
 take it. This the latter would do either by purchase or by 
 exercising the right of eminent domain. A wise provision in the 
 act of 1901 forbade them to acquire land by private purchase, if 
 the price was more than 25 per cent above its average assessed 
 value during the previous three years. In the opinion of the 
 finance commission, it would have been far better to give the 
 schoolhouse commissioners power to take their own land; they 
 pointed out that the time to make a bargain was prior to the 
 final selection of the site. The street commissioners were often 
 forced to pay a price not only far above the assessed value, but 
 also above prices informally given before the taking. 2 The bonds 
 to pay for these expenditures were to be issued upon the request 
 of the mayor, approved by a two-thirds vote of the members of 
 each branch of the city council. 
 
 Most of the loans providing for schoolhouse construction were 
 authorized by legislative acts and were inside the debt limit. 
 The first special act under which Boston borrowed for school- 
 houses was chapter 408 of 1895. This act permitted the borrow- 
 ing of $500,000 annually in 1895 and 1896, to be reckoned outside 
 the debt limit, and $400,000 in each of the three following years 
 to be reckoned within the limit. Chapter 442 of 1897 raised the 
 amount which could be borrowed inside the limit to $650,000 in 
 1897 and 1898, respectively. Chapter 149 of 1898 authorized the 
 borrowing of $850,000 during the next three years, all within the 
 
 1 Finance Commission, i, pp. 365, 366. z Ibid., I, pp. 376-380.
 
 1887-1908] THE METROPOLITAN DISTRICTS 283 
 
 debt limit. Chapter 288 of 1901 authorized $30x3,000 more, 
 within the debt limit. The effect of these acts is seen in the 
 advance hi expenditures for schoolhouses after 1894 which rose 
 from about $400,000 in that year to over $800,000 in 1899. It 
 was evident, however, that even larger expenditures were neces- 
 sary in order to secure adequate school accommodations. Chap- 
 ter 473 of 1901, establishing the new schoolhouse department, 
 made provision for much greater borrowing. 
 
 This act authorized the borrowing, inside the limit, of not over 
 $1,000,000 in 1901 and in each of the three years following. The 
 act was amended in 1902 by chapter 386 so that $1,500,000 might 
 be borrowed in each of the years 1903, 1904 and 1905. Accord- 
 ingly, $5,500,000 was borrowed and expended under authority of 
 these two acts, the expenditure for new schoolhouses rising to its 
 highest point in 1904 $1,919,576. It was expected at the time 
 these acts were passed that the loans provided therein would be 
 sufficient to bring the school accommodations up to date, and 
 that thereafter the forty cents from the tax rate, provided in 
 chapter 448 of 1901, would make further resort to loans unneces- 
 sary. 1 Forty cents on every thousand dollars of valuation would 
 have made about $500,000 a year available for new schoolhouses, 
 and in a few years would have reduced to a small amount the 
 loans for construction. The schoolhouse board stated in 1907 
 that they could do their work with $500,000 a year, if only this 
 amount were permanently assured. 2 
 
 But the $5,500,000 was not sufficient to complete the task, and 
 the city was unwilling to take forty cents from its tax rate for that 
 purpose. Accordingly, chapter 392 of 1905 was secured, giving the 
 city permission to borrow an additional $1,500,000 inside the debt 
 limit. This act was followed by chapter 450 of 1907 which pro- 
 vided that Boston might issue bonds for schoolhouses $1,000,- 
 ooo in 1907 and 1908, respectively, and thereafter not over $500,- 
 ooo in any one year. All these loans were to be inside the debt 
 limit except the amount by which the combined loans of 1907 and 
 1908 exceeded $750,000. The period closed with the school 
 accommodations greatly improved, though still not entirely ade- 
 
 1 Finance Commission, i, p. 368. * City Documents, no. 37 (1907), p. a.
 
 284 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 quate. Between 1903 and 1908 the number of children housed in 
 portable schoolhouses or hired premises was reduced from about 
 10,000 to 2,000.* 
 
 At the close of the period Boston had, under authority con- 
 ferred by special acts, borrowed for schoolhouses to the extent of 
 $11,205,000, of which only $755,000 was permitted outside the 
 debt limit. The sum of $3 ,45 5 ,000 was borrowed under authority 
 of acts passed before the establishment of the schoolhouse depart- 
 ment and $7,750,000 by virtue of subsequent acts. The finance 
 commission justly condemned the use of the loan for schoolhouse 
 construction, claiming that it bred extravagance. 2 The restricted 
 tax rate, however, encouraged this loan policy in schoolhouse 
 building as in all works which might be deemed permanent 
 improvements. 
 
 This period like former ones saw the extension of the school 
 system into new fields. Particularly rapid was the development 
 of education in the manual and industrial arts. In 1893 a me ~ 
 chanic arts high school was opened which was crowded with 
 pupils from the start. 3 In 1908 Boston was planning to build a 
 commercial high school which has since been opened. 
 
 The efficiency of the school committee was increased in 1905 by 
 the enactment of chapter 349 of that year. This act reduced the 
 size of the committee from twenty-four members to five. 
 
 Water. The expenditure for water showed a moderate increase 
 during this period, rising from $2,327,706 in 1887 to $2,695,761 
 in 1908. The figures for the last part of the period reveal some- 
 what more regularity than those for the first part, due to the 
 establishment of the great metropolitan water system which took 
 over all of the city's waterworks, her distributing plant excepted. 
 The relative importance of this branch of expenditure decreased, 
 falling from 15.2 per cent in the years 1883 to 1886 to 9.9 per 
 cent in the period 1903 to 1906. The per capita figure fell in the 
 meantime from $5.02 to $4.87. 
 
 Down to 1895 Boston pursued the policy of securing the 
 necessary increase in her supply by building additional basins for 
 
 1 Mayor's Inaugural (1903), p. 7; Finance Commission, i, p. 42. 
 
 1 Finance Commission, i, p. 367. * City Documents, no. 220 (1894), p. 67.
 
 1887-1908] THE METROPOLITAN DISTRICTS 285 
 
 storing the waters of the Sudbury River. By that time, however, 
 it had become apparent that the combined Sudbury and Cochitu- 
 ate supply was insufficient; the quality of the Mystic supply was 
 poor. Other cities and towns hi the immediate vicinity were also 
 finding their supplies inadequate. 1 It was only natural that the 
 problem should be solved by the creation of a metropolitan 
 system. 
 
 Chapter 488 of 1895, " An Act to provide for a metropolitan 
 water supply," followed in general the provisions found in the acts 
 establishing the other metropolitan districts. The governor, 
 " by and with the advice and consent of the council," was to 
 appoint three water commissioners. 2 They were to " construct, 
 maintain and operate a system of metropolitan water works 
 substantially in accordance with the plans and recommendations 
 of the state board of health, contained in their report to the 
 legislature of the year eighteen hundred and ninety-five." 3 The 
 district to be served included the cities of Boston, Chelsea, Everett, 
 Maiden, Medford, Newton and Somerville and the towns of 
 Belmont, Hyde Park, Melrose, Revere, Watertown, and Win- 
 throp. Water might be furnished to any of the above towns or 
 cities, provided that at the time of making application the 
 community should own its water-pipe system. Any other town 
 or city within ten miles of the state house was to be admitted on 
 its application, provided it made an initial payment to be deter- 
 mined by the board. 
 
 The board was given power to take by purchase or otherwise 
 the waters of the south branch of the Nashua River above the 
 dam of the Lancaster Mills in Clinton, and also the land necessary 
 for the construction of a huge reservoir at that point. The act 
 provided that on or before the first of January, 1898, the com- 
 missioners should take over the Chestnut Hill pumping station 
 and all of the Boston water system lying to the west of the Chest- 
 nut Hill Reservoir. 
 
 The funds for this great undertaking were to come from the 
 proceeds of bonds issued by the commonwealth at the request of 
 
 1 Finance Commission, ii, p. 26. ' Ibid., sec. 3. 
 
 1 Acts, 1895, ch. 488, sec. i.
 
 286 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 the board. They were not to exceed twenty-seven million dol- 
 lars. Subsequent acts increased this limit; by the first of 
 January, 1909, the debt had reached $40,898,000. The expendi- 
 tures amounted at that time to $40,684,637. The bonds, running 
 for forty years, bore interest at the rate of 3 and 3^ per cent, the 
 latter selling at a premium. On January i, 1909 the sinking fund 
 established by the act amounted to $6,419, 283.* 
 
 The first great work, the construction of the Wachusett aque- 
 duct which conveyed the water twelve miles in tunnels, covered 
 masonry and open channel to the Boston water system was 
 completed, and the water introduced in March, 1 898.2 The 
 Wachusett dam across the Nashua River was regarded as com- 
 plete in 1906, although the storage of water was begun as early as 
 1903. The work of stripping the soil and other material from 
 6.44 square miles and the removal of 6,926,000 cubic yards of 
 material was finished in 1905, and the reservoir was for the first 
 time filled to its high-water mark on May io,i9O7. 3 The work 
 also involved the relocation of 8.87 miles of railroad and the pur- 
 chase and taking of 12.41 square miles of land. Situated on this 
 land were 6 mills, 4 churches, 8 schoolhouses, 492 residences and 
 other buildings and 2 cemeteries. 4 Great as was the cost of this 
 stupendous work, it was to result in economy for the towns and 
 cities of the crowded metropolitan area. 
 
 The method of apportioning the costs was laid down in the act. 
 Each year the state treasurer was to estimate the amount needed 
 to pay the interest and sinking fund requirements and the cost of 
 maintenance, and was to apportion the share of Boston on the 
 basis of valuation. In the case of the other towns and cities, 
 however, one-third was to be on the basis of valuation and two- 
 thirds in accordance with population. The first apportionment 
 in 1898 was to be only $300,000, beside the amount expended by 
 the state board of health in connection with the project. Then 
 the assessment was to increase $200,000 annually until it reached 
 the required amount. By 1901 it was apparent that this limita- 
 
 1 Mass. Public Documents, no. 57 (1908), p. 33. 
 
 2 Ibid. (1909), p. 12. 
 
 1 Ibid., p. 13. 4 Ibid., p. 14.
 
 1887-1908] THE METROPOLITAN DISTRICTS 287 
 
 tion upon the assessment would result in a large deficit. 1 Chapter 
 489 of 1901 was, accordingly, passed, making the assessment for 
 that and every succeeding year cover all the costs. 
 
 It was felt by Boston that the apportionment of her share on 
 the basis of valuation was unfair. In 1902 it was estimated by 
 engineers that, whereas Boston paid 83 per cent of the charges, 
 she consumed only 70 per cent of the water. 2 In 1904 the basis of 
 assessment for the other towns and cities was made valuation for 
 one-third of the assessment, consumption for two-thirds. 3 The 
 exception in the case of Boston was removed by chapter 457 of 
 1906. 
 
 The following table gives the total assessments levied in each 
 year, the share of Boston and her percentage of the total assess- 
 ment. 4 
 
 Year 
 1898 
 1899 
 
 IQOO 
 IQOI 
 
 1003 
 1904 
 
 Total 
 
 Boston's Share 
 
 Percent 
 
 $33S,8o7 
 
 $285,600 
 
 85.05 
 
 489,102 
 
 411,861 
 
 84.21 
 
 697,968 
 
 578,696 
 
 82.91 
 
 1,415,209 
 
 1,169,105 
 
 82.61 
 
 1,546,081 
 
 1,274,105 
 
 82.41 
 
 1,868,561 
 
 1,510,857 
 
 80.86 
 
 2,100,800 
 
 1,700,274 
 
 80.93 
 
 2,177,586 
 
 1,758,635 
 
 80.77 
 
 2,262,657 
 
 1,822,556 
 
 80.55 
 
 2,195,406 
 
 1,726,588 
 
 78-64 
 
 2,271,151 
 
 1,789,315 
 
 78.78 
 
 1906 
 1907 
 1908 
 
 The figures show the great increase made in the assessment for 
 1901 in compliance with the law removing the former limit. The 
 general decline in the percentage of Boston was due in part to 
 the admission of other towns and cities into the system. The fall 
 from 80.55 per cent in 1906 to 78.64 per cent in 1007 was caused by 
 the removal of the special basis of assessment for Boston. Of the 
 total assessment of $2,27 1,1 5 1 required in 1908. $1,433,517 was for 
 interest, $519,581 for the sinking fund, and $318,052 for main- 
 
 1 Mayor's Inaugural (1901), p. 72. 
 
 1 City Documents, no. 62 (1902), p. 261. 
 
 1 Acts, 1904, ch. 426. 
 
 4 The figures for the years 1898 to 1906 were taken from Mayor's Inaugural 
 (1907), appendix IV; those for 1007 from Mass. Public Documtnts, no. 57 (1907), 
 p. 38; those for 1908 from ibid. (1908), p. 35.
 
 288 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 tenance and operation. 1 The city's share, $1,789,315, was made 
 up as follows: for interest, $1,129,390; for the sinking fund, 
 $409,349; and for maintenance and operation, $25o,576. 2 The 
 cost of maintenance accounted for only one-seventh of the annual 
 charge. 
 
 The taking of the Boston water system was one of the largest 
 transactions of its kind ever made in this country. The questions 
 involved were novel. 3 In accordance with the act the board 
 on the first day of January, 1898, made the legal taking of the 
 system. 4 The purchase price was agreed upon by the governor 
 and the mayor on November i, 1900, on the basis of the cost of 
 construction. The amount was placed at $12,531,000, in addi- 
 tion to $1,154,766 already expended by Boston on the uncom- 
 pleted Sudbury dam and reservoir. Compensation for the Sud- 
 bury dam had already been made, and $5,000,000 had also been 
 paid on account. The state agreed to pay interest on the balance 
 due after November i , 1900. The final payment was made to the 
 city on October 29, 1901. The total amount paid, including the 
 payment on the Sudbury dam and reservoir, was $13,923, 7i5. 5 
 In his inaugural of 1901 Mayor Hart highly commended the gov- 
 ernor for his aid in securing a settlement without litigation. 
 " It is doubtful," the Mayor said, " whether history shows a more 
 equitable settlement of a claim for which no precedent existed." 6 
 
 The disposition made by the city of this large sum was unfair to 
 the water department. Chapter 427 of 1898 had provided that 
 the amount received should be invested, and the income applied 
 to meet any deficiency in the income of the water department. 
 The act required, however, acceptance by the city council. This 
 was not given, the order of acceptance being vetoed by the 
 Mayor. The city did, however, in 1898 place the first instal- 
 ments in city bonds, using the income towards paying the metro- 
 
 1 Mass. Public Documents, no. 57 (1908), p. 35. 
 
 2 Auditor's Report (1908), p. 147. 
 
 3 Mayor's Inaugural (1897), p. 93. 
 
 * Mass. Public Documents, no. 57 (1898), p. 19. 
 
 6 Ibid., no. 57 (1909), p. 16; City Documents, no. 62 (1902), p. 259; Mayor's 
 Inaugural (1901), p. 8. 
 
 8 Mayor's Inaugural (1901), p. 9.
 
 1887-1908] THE METROPOLITAN DISTRICTS 289 
 
 politan water assessments. An order of November 5, 1900 
 devoted the $12,531,000 to the cancellation of the general debt. 1 
 The sum of $5,608,356 was used to extinguish the Cochituate 
 water bonds and $6,922,000 to purchase and cancel loans issued 
 outside the limit for other than water or rapid transit purposes. 
 The balance of $643 was paid for premiums on bonds purchased. 2 
 
 The taking of its reservoirs left the city with the distributing 
 system alone. In its management of this, devoted largely to 
 extensions and renewals, the finance commission found good 
 examples of the extravagance of the day-labor system. " In the 
 past ten years," the report states, " not less than $1,500,000 has 
 been diverted from the revenues of the city waterworks and used 
 to put and keep on the department payrolls men for whom there 
 was no legitimate work." 3 Among other changes the commission 
 recommended giving up the practice of borrowing for extensions, 
 and advised basing the metropolitan assessments entirely on 
 consumption. 
 
 The waste of water which took place to such an extent hi earlier 
 periods continued in this. The period opened, however, with a 
 great improvement hi this respect, due to the limited use of 
 meters and the employment of inspectors. With the building of 
 the metropolitan system and the consequent relief from fear of a 
 scarcity the waste once more became great. It was estimated in 
 1908 by engineers employed by the finance commission that not 
 less than 60 gallons per day per capita were wasted out of a total 
 consumption of about 150 gallons. The metropolitan commis- 
 sioners pointed out the same year in a letter to the mayor that, 
 unless this waste were stopped, new sources of supply would soon 
 have to be secured at very great cost.* 
 
 A much-needed reform was instituted by chapter 524 of 1907. 
 This act provided that all cities and towns obtaining their supply 
 from the metropolitan system should after December 31, 1007 
 provide with meters all water services thereafter installed, and 
 also annually equip 5 per cent of all without meters at that date. 
 Boston had not complied with the law at the close of the period, 
 
 1 Mayor's Inaugural (1903), p. 13. * Ibid., p. 39. 
 
 1 Finance Commission, ii, p. 31. * Ibid., p. 40.
 
 290 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 being prevented, according to the water commissioner, by lack of 
 funds. 1 
 
 County of Suffolk. The expenditures of Suffolk County ad- 
 vanced steadily from $1,086,026 in 1887 to $1,505,615 in 1908. 
 In the period 1903 to 1906 they constituted 4.9 per cent of the 
 total expenditures of the city. The per capita figure was $2.42. 
 
 The expenditure for the new court house which began in the 
 last period continued until 1894. The occupation of the building 
 began in 1891. The cost amounted to about $3,800,000 which 
 was within the limit fixed by the legislature and less than one-half 
 the figure predicted in the public press. The building covered 
 one and one-half acres of land, and had nearly five acres of floor 
 space. 2 In spite of these accommodations, an unexpected in- 
 crease in the business of the supreme and superior courts found it 
 crowded by i894. 3 The cause of this increase, a fact noticed in 
 former periods, Mayor Matthews found in the law governing the 
 venue of cases. Whenever possible, attorneys preferred to bring 
 their cases into Suffolk County, where the facilities for transact- 
 ing business were greater and the verdicts of the juries larger. 
 This would not have resulted in a burden, if the city had been 
 reimbursed by the state, but the receipts arising from the courts 
 paid but a small part of their expenditures. 4 
 
 The finance commission of 1907 called attention to the steady 
 increase in county expenditures. Of the total expenditures of 
 $1,500,090 in 1907, $286,782 was spent on account of the penal 
 institutions, $182,149 for payments on the county debt, and 
 $7,324 for certain minor items. The remainder, classed as 
 general expenditures, was $1,023,833. The increase from $520,- 
 009 in 1892 represented an advance of about 97 per cent. Mean- 
 while the population had increased but 32 per cent and the 
 valuation but 51 per cent. An analysis of the various branches of 
 county expenditure led the commission to conclude that the cost 
 of administration in Suffolk County was grossly excessive. 5 
 
 Finance Commission, ii, p. 41. 
 
 City Documents, no. 175 (1894), p. 2. 
 
 Ibid., no. 220 (1894), p. 73. 
 
 Ibid., pp. 33-36. 
 
 Finance Commission, i, pp. 389-400.
 
 1887-1908] THE METROPOLITAN DISTRICTS 291 
 
 One cause, according to the commission, was the circum- 
 stance, already mentioned, which made Boston bear an undue 
 proportion of the cost of litigation. The adherence to a loose 
 system of estimates and appropriations in county matters, the 
 absence of any effective check on the increase of salaries, and the 
 creation of new places were also held responsible. 1 Finally, the 
 commission called attention to the old agreement by which 
 Boston paid most of the county expenditures of Chelsea, Everett 
 and Winthrop. 2 
 
 Rapid Transit. In giving its assistance to the solution of the 
 rapid transit problem, Boston adopted the wise policy of keeping 
 in its own hands all subways within the city. By this means it 
 not only secured a profitable investment, but also made sure its 
 control of the transit situation. Beginning with 1895, subway 
 construction demanded a continual, though naturally irregular, 
 expenditure. In the years 1903 to 1906 the expenditures for 
 rapid transit averaged $1,730,495. This was 5.9 per cent of the 
 total expenditures of the city, a per capita charge of $2.93. The 
 greatest expenditure came in 1905 when $2,678,524 was spent. 
 
 The question of rapid transit first came into prominence in the 
 early eighties. The congestion which became more and more 
 serious at that time led to all kinds of suggestions for its remedy. 3 
 The two plans which found most favor were the elevated railroad 
 and the subway, and it was for the privilege of constructing these 
 systems that the fight between opposing financial interests soon 
 waxed hot. As early as 1887 the West End Street Railway 
 Company received permission under chapter 413 to construct a 
 subway, but it made no use of the power. In 1889 a contest 
 between this company and the Ames-Shepard interests who were 
 trying to procure a charter for a combined subway and elevated 
 railway resulted in a victory for the former. The West End 
 Company secured its charter for an elevated railway in 1890, but 
 did not take up the task on account of the great cost involved. 4 
 
 1 Finance Commission, \, pp. 397-399- 
 
 1 Ibid., pp. 431-434- 
 
 Mayor's Inaugural (1885), p. 61; ibid. (1886), p. 60. 
 
 4 City Documents, no. 86 (1894), P- 28.
 
 292 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 At this point the community, exasperated by the constant and 
 apparently futile struggle of the financial interests, took up the 
 problem in earnest. In his inaugural of 1891 Mayor Matthews 
 recommended the creation of a commission of experts, appointed 
 by the mayor, to investigate the problem. 1 An order on February 
 28, provided for such a commission. Later in the year the 
 legislature enlarged this body by the addition of members ap- 
 pointed by the governor. Pending the report of the commission 
 to the General Court, the privilege already granted the West End 
 Company was suspended. 2 
 
 The report of the commission, which came too late in 1892 for 
 action in that year, recommended the adoption of a system, 
 consisting of an elevated structure in the suburbs and a subway 
 through the congested business center. In 1893 the legislature 
 enacted chapters 478 and 481 which were to serve as alternative 
 plans. Chapter 481 provided that the governor should appoint a 
 commission, known as the metropolitan transit commission, 
 which should take by purchase or otherwise a strip of land 
 extending through the center of the city from Causeway Street to 
 Franklin Park. The land was to be used for a highway, for sub- 
 ways, and for elevated railroads, as the commission should 
 determine. Then the commission might authorize the West End 
 Street Railway Company to build a subway for street railway 
 tracks on such terms as the commission might determine. Bids 
 for the right to construct and operate an elevated railroad for a 
 term not exceeding fifty years were to be invited. At the end of 
 this time the railroad was to become the property of the city. If 
 the commission should not accept any bid, it might upon the 
 authorization of the city council itself construct the railroad and 
 turn it over to the city to operate. This act which required 
 acceptance by the voters of Boston was rejected November 7, 
 1893 by a small majority. 3 
 
 The rejection of chapter 481 led the city government of 1893 to 
 adopt the alternative measure, chapter 478. 4 This act provided 
 
 1 Mayor's Inaugural (1891), p. 14. 2 Acts, 1891, ch. 365. 
 
 * City Documents, no. 51 (1908), p. 306. 
 4 Mayor's Inaugural (1894), p. 12.
 
 1887-1908] THE METROPOLITAN DISTRICTS 293 
 
 for the appointment by the mayor of three commissioners, to be 
 known as the board of subway commissioners. The board was 
 authorized to lay out and construct a subway for street railway 
 purposes, extending from a point near the junction of Tremont 
 and Pleasant Streets to Scollay Square. It might then compel 
 the cars of any lines to run through the subway. Bonds not 
 exceeding $2,000,000, to be reckoned outside the debt limit, 
 might be issued. 
 
 It was not felt, however, that more than a beginning had been 
 made with the rapid transit problem. The act of 1893 made 
 provision for but a small part of the requirements of the city. In 
 his inaugural of 1894 Governor Greenhalge pointed out how much 
 time and labor had been given by preceding legislatures to the 
 subject. " Should the Legislature of 1894," he said, " succeed in 
 solving this great problem by practical legislation it will have 
 earned for itself an enviable record in this good Commonwealth, 
 where so much has been accomplished for the comfort and con- 
 venience of its citizens." 1 The legislature of 1894 did succeed in 
 solving the problem by enacting in chapter 548 a very compre- 
 hensive plan for rapid transit in Boston. 
 
 This act incorporated the Boston Elevated Railway Company 
 with power to construct an elevated system in Boston and 
 vicinity, subject to the approval, as to locations and plans, of the 
 mayor and aldermen in cities and the selectmen in towns. It 
 might also " lease, purchase, own and operate any lines of street 
 or elevated railway which may be or become tributary to its 
 lines," but no lease or purchase was to be made without the 
 approval of the railroad commissioners. 1 Under the authority of 
 this and other acts the great consolidated system of the Boston 
 Elevated Railway Company was built up. 
 
 The same act also provided for the construction of the subway 
 system. The governor was to appoint " two discreet persons " 
 who with the three commissioners already" appointed by the 
 mayor of Boston were to constitute the Boston transit commis- 
 sion. 3 The act gave the commission power to construct the 
 
 1 Senate Documents, no. i (1894), p. 44- ' /W-, sec. 23. 
 
 1 Acts, 1894, ch. 548, sec. 17.
 
 294 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 Tremont Street Subway with its branches, the East Boston 
 Tunnel, and also the much-needed Charlestown Bridge, " having 
 regard to its use for railway purposes." * Upon the order of the 
 commission, the car tracks were to be removed from Tremont 
 Street between Boylston Street and Scollay Square, and from 
 Boylston Street between Tremont Street and Park Square. 
 Compensation for use of the subway was to be determined by the 
 commission, subject to the approval of the board of railroad 
 commissioners. 
 
 To meet the cost of construction, the city treasurer from time 
 to time on the request of the commission was to issue bonds to an 
 amount not exceeding seven millions of dollars, and such further 
 amount in addition to $750,000 already appropriated for the 
 Charlestown Bridge as would be necessary for its completion. 
 These bonds, including the $750,000 loan, were to be designated 
 on their face " Rapid Transit Loan," and were to run for a term 
 of forty years at rates of interest not exceeding 4 per cent. All 
 but the $750,000 was to be considered outside the debt limit. 
 The acceptance of the voters was necessary for the enactment of 
 this important measure. It was given by a small majority at a 
 special election held July 24, 1894, the vote being 15,542 in favor 
 and 14,162 opposed. 2 
 
 The completed subway, extending from the junction of Shaw- 
 mut Avenue and Tremont Street to the North Station, was 
 opened for full use on September 3, 1898. In his inaugural 
 address the following January, Mayor Quincy was able to say 
 that " the subway has fully answered the expectations of its 
 advocates, and has at least assisted very materially in the solution 
 of the problem of rapid transit for passengers through the central 
 part of the city." 3 The cost of the subway, including the altera- 
 tions made necessary for adapting it to the use of the elevated 
 trains under authority of chapter 500 of 1897, was not excessive. 
 It amounted to approximately $4,367,500. 
 
 The next addition to the subway system was the East Boston 
 Tunnel. It was provided in chapter 500 of 1897 that, as soon as 
 
 1 Acts, 1894, ch. 548, sec. 30. * Mayor's Inaugural (1899), p. 81. 
 
 2 City Documents, no. 51 (1908), p. 306.
 
 1887-1908] THE METROPOLITAN DISTRICTS 295 
 
 the Boston Elevated Railway Company was authorized to begin 
 the construction of its railroad, the transit commission was to 
 construct the tunnel to East Boston. Upon its completion 
 the tunnel was to be leased to the company. The Boston 
 Elevated Railway Company was authorized to begin construc- 
 tion in the summer of 1898, l but a question as to the interpre- 
 tation of the act and a trial of its constitutionality delayed the 
 work on the East Boston Tunnel for two years. 2 The tunnel 
 was finally completed and opened to traffic December 30, 1904. 
 The approximate cost was $3,20x5,000.' 
 
 The last great subway, built during this period, was the Wash- 
 ington Street Tunnel constructed under authority of chapter 534 
 of 1902 and its amendments. The act was adopted by the voters 
 on December 9, 1902, 42,234 votes being cast in its favor and only 
 16,199 against it. 4 The acceptance of the act by such a large 
 majority would seem to indicate a growing approval of this 
 method of dealing with the transit problem. In accordance with 
 the terms of the act, the tunnel when practically completed in 
 1908 was leased to the Boston Elevated Railway Company for 
 the use of its elevated trains. The cost up to January 31, 1909 
 was about $7,67o,ooo. 5 
 
 At the close of the period the transit commission, under au- 
 thority of chapter 520 of 1906, was preparing to begin work on the 
 Cambridge Subway. In accordance with the policy of Boston of 
 owning all subways within her limits, that part of the subway 
 lying within the city was to be constructed by the transit com- 
 mission and rented to the Boston Elevated Railway Company. 
 The Cambridge end was to be constructed by the company itself. 
 
 The effective work done by the transit commission caused the 
 legislature to continue its life throughout the period. At the 
 close of the period its existence seemed assured for some years to 
 come by the inevitable demand of the city for still more adequate 
 transit facilities. 
 
 1 Mayor's Inaugural (1899), p. 83. * Ibid. (1900), p. 107. 
 
 1 Auditor's Report (1907), p. 276. 
 
 4 City Documents, no. 51 (1908), p. 307. 
 
 1 Auditor's Rtf^ort (1908), p. 278.
 
 296 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 RECEIPTS 
 
 Taxes. In the years 1903 to 1906 taxes made up 74.6 per cent 
 of the total receipts exclusive of loans, compared with 74.8 per 
 cent for the years 1883 to 1886. In looking down the column 
 which gives the total amount raised by taxation, one is struck by 
 the change in the character of the movement after 1885. Abrupt 
 increases or decreases now give way to a regularity of movement 
 which slowly but just as surely brings the figures to a higher level. 
 The explanation of this regularity is not found in the adherence 
 of the city government to any far-reaching plan, but in the auto- 
 matic working of chapter 178 of 1885 and its amendments which 
 imposed a limit on the tax rate of Boston. The law of 1885 
 provided that the rate might not exceed nine dollars on every 
 one thousand dollars of the average valuation for the preceding 
 five years. The state tax and the sums required by law on 
 account of the city debt were not included in this limit. 
 
 With the door to excessive borrowing already closed by statute, 
 it would seem that the imposition of a tax limit had at last se- 
 curely blocked the further encroachment of municipal demands. 
 But the forces which had transformed Boston from a town 
 without even public sewers or public bridges into a city with 
 waterworks, parkways, hospital, and library were not to be so 
 easily stopped. The demands of the common people for play- 
 grounds, public baths and technical schools could not be set 
 aside. And so, now at this point and now at that, the barriers 
 imposed by the legislature gave way. 
 
 The law of 1885 included the sums necessary for county ex- 
 penditures in the $9.00 limit. Other cities were given a $12.00 
 limit and the right to raise money for county demands besides. 
 By chapter 281 of 1887 Boston was allowed to raise a sum not 
 exceeding $425,000 a year for county expenditures. This limita- 
 tion was probably due to a fear on the part of the legislature that 
 Boston might take advantage of her control over county affairs 
 to transfer to city departments money raised ostensibly for county 
 purposes. 1 In 1900 the limit upon the city's tax rate was raised 
 
 1 City Documents, no. 220 (1894), p. 34.
 
 1887-1908] THE METROPOLITAN DISTRICTS 297 
 
 by chapter 399 to $10.50. This act also extended the limit by 
 removing the prohibition upon the amount raised for county 
 purposes, and by substituting an average valuation of the preced- 
 ing three years for the preceding five. By chapter 589 of 1008 
 the limit was raised to $10.55, tne additional five cents to be used 
 for the school pension fund. 
 
 From 1887 to 1896 the amount raised by taxation increased but 
 slowly, being $10,907,495 in the former year and $13,411,834 in 
 the latter. But from 1897 on the increase was faster. In 1000, 
 the first year under the $10.50 law, taxes brought in $17,755,911, 
 compared with $15,622,178 in the previous year. By 1908 the 
 tax receipts amounted to $23,669,259. Of this amount, the 
 general property tax contributed $21,781,063, the poll tax, 
 $119,420, the national bank tax retained by the city, $183,606, 
 the national bank tax from the commonwealth, $103,491, the 
 corporation tax, $1,051,779, the street railway tax, $349,770, and 
 the street railway excise taxes, $75,122. 
 
 In the table on the next page, taken from the reports of the 
 auditor, will be found the total possible appropriations for city 
 and county purposes from receipts other than loans and also 
 the appropriations actually made in each year from these sources 
 since the law of 1885 went into effect. The figures are in thou- 
 sands of dollars. 
 
 Boston raised by taxation almost as much as the law permitted. 
 From 1887 to 1899 all that could possibly be gotten from the 
 taxpayer was demanded. In 1900, the year the limit was raised 
 to $10.50, full advantage of the privilege was not taken. By 
 1901, however, the limit was again practically reached. During 
 the remainder of the period the actual appropriations were from 
 i to 4 per cent below the possible appropriations, due largely to 
 the fact that the school committee did not avail itself of its full 
 privilege. 
 
 Inasmuch as the actual rate of taxation followed so closely the 
 possible rate, an increase in tax receipts could come only through 
 an advance in the valuation of taxable property. The figures for 
 the total valuation, both real and personal, rose gradually 
 throughout the period, being $747,642,000 in 1887, $1,012,582,-
 
 298 TEE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 Year Total Possible Appropriations Actual Appropriations 
 
 1885 $10,925 $10,608 
 
 1886 io,79S 10,553 
 
 1887 11,654 11,654 
 
 1888 n,4SO ",45o 
 
 1889 11,725 11,725 
 
 1890 12,489 12,489 
 
 1891 12,799 12,799 
 
 1892 13,600 13,600 
 
 1893 13,465 13,465 
 
 1894 I3.39 1 !3,39i 
 
 1895 14,013 14,013 
 
 1896 14,544 14,544 
 
 1897 15,329 15,329 
 
 1898 16,742 16,742 
 
 1899 16,885 16,885 
 
 1900 20,337 19,521 
 
 1901 20,052 19,928 
 
 1902 19,781 19,425 
 
 1903 20,593 20,197 
 
 1904 20,946 20,475 
 
 1905 21,430 20,947 
 
 1906 22,273 21,391 
 
 1907 23,214 22,373 
 
 1908 23,508 22,408 
 
 ooo in 1897 and $1,327,662,000 in 1908. The smallest increase 
 came in 1894, a year of business depression. The per capita 
 valuation increased from $1,756 in 1885 to $2,115 m I 95- 
 
 The escape of personal property became even more marked in 
 this period. In spite of an absolute increase in the valuation of 
 personal estate from $200,471,000 in 1887 to $245,257,000 in 1908, 
 a period in which the valuation of real estate rose from $547,171,- 
 ooo to $1,082,405,000, the percentage of the burden borne by 
 personalty declined from 26 to 18. 
 
 The tax rate increased from $13.40 in 1887 to $16.50 in 1908. 
 The causes of this increase are disclosed by a study of the table on 
 the following page which gives the rates of the state, county and 
 city taxes. 
 
 The tax rate of $13.40 with which the period started was not 
 exceeded until 1898. The average rate for the years 1887 to 1899 
 was $13.03. With the increase of $1.50 allowed in 1900, came a 
 jump to a higher level, the rate rising from $13.10 in 1899 to
 
 1887-1908] THE METROPOLITAN DISTRICTS 
 
 299 
 
 Year 
 
 1887 
 1888 
 1889 
 1890 
 1891 
 1892 
 
 1893 
 1894 
 
 i89S 
 1896 
 1897 
 1898 
 1899 
 1900 
 1901 
 1902 
 1903 
 1904 
 
 1905 
 1906 
 1907 
 1908 
 
 TAX RATE PER $1,000 
 
 State County City 
 
 $1.00 $0.57 $11.83 
 
 97 -74 ".69 
 
 83 .80 11.27 
 
 69 .85 11.76 
 
 53 .57 ".50 
 
 63 .77 11.50 
 
 92 -75 "-13 
 
 75 .81 11.24 
 
 55 -85 11.40 
 
 58 .84 11.48 
 
 73 i-oo 11.27 
 
 54 1.06 12.00 
 
 55 -95 ".60 
 
 61 .95 13-14 
 
 70 .90 13.30 
 
 1-07 .89 12.84 
 
 1. 21 .86 12.73 
 1.27 .90 13.03 
 1-87 -93 13-20 
 1-79 -91 13-20 
 i. 80 .90 13.20 
 
 2.22 .94 13.34 
 
 Total 
 
 13.40 
 
 12.00 
 
 13-30 
 
 12.60 
 12.90 
 12.80 
 1 2.80 
 1 2.80 
 12.90 
 13.00 
 13.60 
 13.10 
 14.70 
 14.90 
 14.80 
 14.80 
 15.20 
 16.00 
 
 15.90 
 15.90 
 16.50 
 
 $14.70 in 1900. From that point it increased to $16.50 in 1908, 
 $3.40 above the rate for 1899. The causes of this increase after 
 1899 are found in the advance in the city rate from $11.60 to 
 $13.34, and also in the growth of the apportionment made by the 
 state. This apportionment included not only the state tax 
 proper but also certain assessments, principally the metropolitan 
 sewerage and park. The metropolitan acts required that the 
 sewerage and park assessments should be levied as part of the 
 state tax. 1 Boston was to pay the water assessment, however, 
 from the income of the waterworks. 2 If we eliminate these 
 assessments, the rate for the state tax proper would be about 
 $1.50 in 1908. As these assessments were not large in 1899, it is 
 apparent that from 1899 to 1908 the total tax rate of the city was 
 raised about $1.00 on account of the growth of the state tax 
 proper and about $0.70 by the increase of the assessments. The 
 
 1 Acts, 1889, ch. 439, sec. 15; ibid., 1893, ch. 407, set. 12. 
 1 Ibid., 1898, ch. 427.
 
 300 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 percentage of the total tax receipts demanded by the state tax 
 proper, the figures for which are given in the tables of expendi- 
 tures in the appendix, rose from 4 per cent in 1899 to 8 per cent 
 in 1908. The city's quota of the total state tax declined slightly, 
 being 37 per cent in 1887 and 35.9 per cent in 1908. 
 
 Another way in which the tax burden grew in spite of the limit 
 imposed by law is found in the provision placing debt require- 
 ments outside the limit. If borrowing were allowed, then the 
 burden would eventually fall upon the taxpayer as interest and 
 principal came due. 
 
 As in former periods the general property tax was the chief 
 support of the tax system and real estate more than ever bore the 
 brunt of the general property tax. The proportion of the total 
 tax receipts contributed by the general property tax was practi- 
 cally 90 per cent in the years 1887, 1897 and 1908. In 1907 real 
 property made up 82 per cent of the general property valuation 
 and land, as distinguished from buildings, bore 60 per cent of the 
 tax on real estate, compared with 58 per cent in I887- 1 Land in 
 1907 bore practically 50 per cent of the city's total property tax 
 levy. 
 
 The poll tax brought in less than i per cent of the total tax 
 receipts. Unlike assessments on property, the percentage of poll 
 taxes collected was very small. Before 1892 about 50 per cent of 
 those assessed were collected. 2 In 1891 an amendment to the 
 constitution repealed the provision making the payment of a poll 
 tax a prerequisite to voting. 3 As a result, the percentage col- 
 lected fell to 27.1 in 1896, 24.4 in 1897 and 21.9 in 1900.* To- 
 ward the end of the period a determined attempt was made to 
 collect a larger proportion. The percentage rose from 26.3 in 
 1905 to 48.5 in I9o6. 5 As a financial venture this attempt was 
 not a success, the added cost of collection about equalling the 
 additional return. The cost of collecting the poll tax, normally 
 very high, is a strong argument against it. In 1900 the cost 
 
 1 City Documents, no. 3 (1908). 
 1 Finance Commission, i, p. 55. 
 
 3 Report of State Tax Commission (1897), p. 5. 
 
 4 City Documents, no. 83 (1901), p. 4. 
 6 Finance Commission, i, p. 55.
 
 1887-1908] THE METROPOLITAN DISTRICTS 301 
 
 equalled 43 per cent of the amount actually received. 1 Inequi- 
 table, since the tax bears upon all males alike, irrespective of their 
 ability to pay, costly to collect, and productive of little revenue, 
 the poll tax should be abolished. The argument for its retention, 
 that voters are more responsible if they consciously share the 
 burdens of government, would be stronger if the tax did actually 
 reach them in more cases. The poll tax assessment for 1908 
 amounted to $375,132; the collections made in the same year 
 were $119,420. 
 
 The tax on national bank shares held by citizens of Boston was 
 collected in the same manner as in the preceding period. In 
 1887 Boston retained $198,337 and paid over to the state $636,- 
 634. The collections declined somewhat during the middle of 
 the period, but rose again toward the end. In 1908 Boston 
 retained $183,606, turning over $548,686. The amount received 
 by the city on account of shares held by her citizens in national 
 banks in other cities and towns in the state was small. The last 
 part of the period it was normally about $20,000. 
 
 By far the most productive tax outside of the general property 
 tax was the general corporation tax collected by the state and 
 distributed in part among the towns and cities. The share of 
 Boston grew from $004,783 in 1887 to $1,476,671 in 1908.* For 
 purposes of comparison I have included in the figures for 1908 the 
 proceeds of the street railway tax and the so-called excise tax on 
 street railways. 
 
 Down to 1898 the city's share in the corporation tax, corre- 
 sponding to the holdings of her citizens in the capital stock of 
 Massachusetts corporations, remained practically constant, being 
 $887,310 in that year. In 1898 the first material modification of 
 the law in this period so changed the method of distribution as to 
 give Boston a larger share. 8 For some years protests had been 
 made by cities with large street railway plants against the method 
 of distributing the tax on street railways. In his inaugural of 
 
 1 City Documents, no. 83 (1901), p. 7. 
 
 1 The figure for 1887 U made slightly larger by the indusioa of the city's share 
 of the bank tax collected by the state. 
 
 1 Bullock, Finances of M tusuhuscUs, p. n6.
 
 302 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 1892 Mayor Matthews had pointed out that the value of the real 
 estate and machinery of a street railway which might be taxed 
 locally was very small. The very large corporate excess remain- 
 ing was distributed among the towns on the basis of the stock 
 ownership of their residents, very little going necessarily to the 
 locality where the earnings of the companies were made. 1 Rec- 
 ognizing the purely local character of street railway traffic, the 
 legislature of 1898 enacted chapter 578. 2 Henceforth the entire 
 receipts from the franchise tax were to be distributed among the 
 towns and cities in which the tracks were located. As a result, 
 the state lost the tax on shares owned by residents outside the 
 state. Boston gained especially, since her trackage was large. 
 She had always lost under the old plan, owing to the fact that so 
 many of her wealthy business men resided beyond her limits. 
 The street railway tax brought Boston $486,000 in 1899, helping 
 to increase her total receipts from the corporation tax from 
 $887,000 to $1,557,000. 
 
 Chapter 437 of 1903 made still further changes, enacting the 
 so-called business corporation tax law which applied to manu- 
 facturing and mercantile companies only. The act was passed in 
 response to complaints that the old tax was driving capital from 
 the state. 3 In ascertaining the corporate excess, deduction was 
 now to be made not only for real estate and machinery, both 
 within and without the state, the practice since 1865, but also for 
 all property taxable in other states. This prevented double 
 taxation on merchandise and other tangible assets employed out- 
 side the state. Deduction was also to be permitted in the case of 
 securities which if held by natural persons, residing in Massa- 
 chusetts, would not be taxed. This change made it practicable 
 to organize a Massachusetts holding company, owning shares 
 in other Massachusetts corporations. A maximum limit was put 
 on the tax assessable on business corporations. The amount 
 assessable must not exceed, after real estate, machinery and 
 non-taxable securities had been deducted, 120 per cent of the 
 
 1 Mayor's Inaugural (1892), p. 32. 
 
 1 Bullock, Finances of Massachusetts, p. 117. 
 
 Ibid.
 
 1887-1908] THE METROPOLITAN DISTRICTS 303 
 
 value of the tangible assets and taxable securities owned by the 
 corporation. 1 
 
 The immediate effect of these changes was naturally a loss of 
 receipts. The city's share of the corporation tax fell from $i ,05 1 ,- 
 ooo in 1903 to $945,000 in 1904. But the next year it rose again 
 to the level of 1903, and held that position the rest of the period. 
 The reductions permitted by the business corporation tax law of 
 
 1903 stimulated incorporation, many partnerships taking advan- 
 tage of its more liberal provisions. The total tax receipts from 
 corporations other than street railways rose from $4,207,000 in 
 
 1904 to $5,064,000 in 1908. On November 5, 1908, when the pro- 
 ceeds for 1908 were distributed, the state had collected $5,014,000. 
 Of this amount, $1,365,000, representing the tax on shares held 
 outside Massachusetts, was retained by the state; the balance, 
 $3,649,000, was given to the towns and cities. Boston received 
 $1,051,000 representing 20 per cent of the total collections and 
 28 per cent of the amount distributed. The rate assessed upon 
 the corporate excess fell from $15.06 in 1887 to $14.50 in 1891, 
 and then rose to $17.20 in 1908. Of the $928,000 street rail- 
 way taxes collected in 1908, Boston received $349,000 or 37 
 per cent. 2 
 
 But while Boston was gaining somewhat with the growth in the 
 corporation tax receipts she was from the same cause probably 
 losing more than she gained. This curious result arose from the 
 fact that, as long as a business was unincorporated, Boston might 
 assess under the general property tax its real estate, machinery, 
 merchandise, and other property. But as soon as it incorporated, 
 Boston could only tax its real estate and machinery. In the case 
 of many mercantile houses the item of merchandise was very 
 important and the incorporation of such businesses deprived 
 Boston of much personalty formerly taxable. Mayor Fitzgerald 
 estimated in 1906 that the loss from this source, going on during 
 the preceding fifteen years, amounted to at least $15,000,000 of 
 
 1 In the report of the tax commissioner for 1905, pp. 21-27, W H be found con- 
 crete examples showing how the corporate excess and the maximum limits were 
 determined. 
 
 1 Mass. Public Documents, no. 16 (1908).
 
 304 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 taxable personal property. He estimated the annual loss to the 
 treasury on this account at about $240,000 a year. 1 
 
 In 1908 the legislature recognized the right of the locality where 
 a business was carried on to a greater share in the tax on its cor- 
 porate franchise. By chapter 614 the distribution of the amount 
 going to the towns and cities was so changed that, instead of all 
 going to the localities where the stockholders resided, but one- 
 half was to be thus distributed, the other half going to the locali- 
 ties where the corporations carried on business. As the act did 
 not take effect until 1909, the effect upon the share of Boston is 
 not seen in this period. The sum turned over to the city in 1909 
 amounted to $1,361,000, an increase of $310,000. 
 
 Beginning with 1899, the city received a small amount from 
 excise taxes on street railways. This advanced from $53,000 in 
 that year to $75,000 in 1908. Almost all of these receipts arose 
 from the operation of section 10, chapter 500 of 1897. This 
 section provided that in addition to the regular corporation tax 
 imposed on street railways the Boston Elevated Railway Com- 
 pany should annually, as compensation for privileges granted and 
 for the use of the public streets, pay to the commonwealth a sum 
 equal to seven-eights of i per cent of the gross earnings of the 
 company. In case the dividend should exceed 6 per cent, it was 
 to pay in addition a sum equal to the excess of the dividends over 
 6 per cent. The return from this excise was to be distributed 
 among the different cities and towns in proportion to the mileage 
 located therein. The share of Boston for 1899 was $51,000. In 
 1908 the city received $71,000 out of a total of $120,000 paid by 
 the company. 2 Other street railways in Boston contributed 
 directly to the city an excise tax under the provisions of chapter 
 578 of 1898, a general act relating to street railways. The 
 amount thus contributed was only $3,270 in 1908. Of this sum, 
 the Boston and Northern paid $712; the Old Colony, $165; and 
 the Union Freight Railway, $2,392. 
 
 No important change took place in the assessors' department 
 during the period. The charter of 1909 gave the mayor the 
 
 1 Mayor's Inaugural (1906), pp. 8, 9. 
 
 1 Mass. Public Documents, no. 6 (1908), p. 128.
 
 1887-1908] THE METROPOLITAN DISTRICTS 305 
 
 power of appointing the principal assessors without confirmation, 
 subject only to certification by the civil service commission. 
 
 Rents. The receipts derived from the rental of city property 
 steadily decreased in relative importance. From 9 per cent of 
 the total receipts in the years 1828 to 1831, they fell to 6 per cent 
 in the period 1840 to 1843, 1.2 per cent in the years 1868 to 1871, 
 0.8 per cent in the period 1883 to 1886 and, finally, 0.5 per cent in 
 the period 1903 to 1906. If we should include the subway 
 rentals, placed separately under the head of rapid transit, the 
 importance of this branch would be greatly increased. 
 
 The receipts from rentals remained practically constant from 
 1887 to 1901. In 1902 they rose from $114,128 to $131,533, and 
 held this new level throughout the rest of the period. This 
 advance was due to an increase of about 30 per cent made in the 
 rentals of the market houses at the expiration of the old leases. 1 
 In 1908 the markets contributed $109,952 of the $131,556 arising 
 from rentals. 
 
 Interest. Interest constituted 0.7 per cent of the total receipts 
 in the years 1903 to 1906. The principal items which made up 
 the $544,389 received in 1908 were $284,583 of premium on loans, 
 $53,810 interest on bank deposits, $168,088 of interest on over- 
 due taxes and $5,205 of interest on various assessments. 
 
 Licenses. In the years 1903 to 1906 licenses contributed 
 0.2 per cent of the total receipts. Receipts from this source 
 advanced very gradually from $47,862 in 1887 to $57,916 in 1901. 
 After that they increased rapidly to $112,668 in 1908. 
 
 A comparison of the license taxes in force in 1901 and in 1908, 
 and the receipts derived in each case shows that the list was 
 extended but little, whereas the receipts in many cases increased 
 considerably. For example, the receipts from the license on 
 amusements advanced from $1,050 to $14,076. A new source of 
 receipts was made possible by chapter 584 of 1007. This act gave 
 the city power to grant licenses for the storage and sale of mer- 
 chandise in the public streets. The minimum fee for this charge 
 was five dollars, the maximum, one hundred dollars. The city 
 authorities believed that Boston was the first city in the country 
 
 1 City Documents, no. 25 (1903). P- 3 -
 
 306 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 to make use of such a license. The renting of sidewalk space had 
 previously been a source of receipts to the owners of the abutting 
 property. As high as fifteen dollars had been charged stand- 
 keepers by owners or lessees for a Saturday afternoon and 
 evening. 1 Though the operation of the law aroused much 
 resistance, and its effectiveness was limited because of a technical 
 defect which prevented prosecution, the new license in 1908 
 brought in $2O,i3i. 2 
 
 Liquor Licenses. The receipts from liquor licenses were even 
 more important in this period than in the preceding. In the 
 years 1903 to 1906 this branch brought in annually on the average 
 $1,457,878 or 5.2 per cent of the total receipts. One-quarter of 
 this the city reluctantly gave over to the state. 3 
 
 In 1888 by chapter 340 of that year the number of licensed 
 places was limited to one for each thousand of population in all 
 towns and cities except Boston where the limit was placed at one 
 for every five hundred people. Compliance with this law meant a 
 reduction in the number of licensed places by one-half. 4 In spite 
 of the difficulties of the task, the reduction was accomplished, the 
 number being cut down from 1,789 on November 30, 1888, to 779 
 a year later. 5 
 
 The reduction in the number of licenses and the consequent 
 increase in their value demanded higher fees. Chapter 341, 
 enacted at the same time as 340, made the old maximum fees the 
 new minimum ones. A license of the first class, instead of paying 
 a minimum of $100 or a maximum of $1,000, was to pay not less 
 than $i,ooo. 6 The law increased the fees to such an extent that 
 the new receipts were greater than the old. In 1908, of a total 
 of $739,089 received by the state, $360,659 came from Boston. 7 
 
 Special Assessments. Though a source of large receipts to 
 many American and foreign cities, the special assessment brought 
 
 City Documents, no. 44 (1908), pp. 7-9. * Ibid., no. 39 (1909), p. 8. 
 
 Mayor's Inaugural (1906), p. 24. 
 Ibid. (1889), p. 10. 
 
 See Reports of Board of Police in House Documents for 1889 and 1890. 
 The former scale is found in section n, chapter 100 of the Public Statutes of 
 Massachusetts. 
 
 7 Mass. Public Documents, no. 6 (1908), pp. 66-68.
 
 1887-1908] THE METROPOLITAN DISTRICTS 307 
 
 in very little to Boston. Of the two chief obstacles to the 
 enjoyment of an adequate special assessment law, one was the 
 supreme court of the state which declared unconstitutional 
 principles very essential to the plan. 1 The other was the very 
 effective opposition which real estate owners throughout the 
 entire history of the city succeeded in organizing. 2 Failure to 
 assess adequately the cost of improvements burdened the general 
 taxpayer, and, moreover, led to the policy of putting off much- 
 needed improvements until their cost had been greatly increased. 
 The receipts from special assessments averaged in the years 1903 
 to 1906 but $477,156, or 1.7 per cent of the total receipts of the 
 city. 
 
 At the beginning of this period the main provisions of the 
 various special assessment laws were as follows. Sewer assess- 
 ments called for three-quarters of the cost, the principle followed 
 under various laws since 1841. The best of these laws, in the 
 opinion of Mayor Matthews, chapter 232 of 1878, had brought in 
 but 38 per cent of the cost. 3 Sidewalk assessments, levied under 
 chapter 303 of 1872, demanded that one-half of the cost should be 
 paid by the abutter. 4 The collection of these assessments was 
 good. Assessments for the construction of streets might not 
 exceed one-half of the special benefit conferred. 6 The collections 
 for street assessments were, as we have seen, very poor. 
 
 The first change in the assessment provisions was made by 
 chapter 456 of 1889. This act put an end to the old three- 
 quarter's rule applying to sewer construction. The new law 
 followed the recommendation of the superintendent of sewers 
 made in his report for 1887. The superintendent believed that if 
 a uniform charge could be adopted, irrespective of the cost of 
 laying the particular sewer, this certainty of knowing the cost in 
 advance would be of great service to those considering the 
 advisability of petitioning for a sewer. Chapter 456 provided for 
 an assessment on land within one hundred feet of the street in 
 which the sewer was laid, " amounting to the sum obtained by 
 
 1 City Documents, no. 83 (1901), p. 9. 
 
 1 Ibid., no. 220 (1894), p. 91. 4 Ibid., no. 34 (1893), p. 6q. 
 
 1 Ibid., p. 60. * Ibid., no. 83 (1001), p. n.
 
 308 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 multiplying the number of square feet of land within 100 feet of 
 the street by the number representing one two-hundredth part of 
 the average cost per running foot of all the main and common 
 sewers of the city of Boston built during the five fiscal years 
 preceding." 1 This act which would have returned a fair pro- 
 portion of the cost was speedily amended by chapter 346 of 1890 
 which accomplished a reduction of at least one-half in the amount 
 assessable. 
 
 The abutter was now to pay one cent for each square foot with 
 the very important provision that, if the cost of the particular 
 sewer was less than the amount returned to the city, the assess- 
 ment should be reduced proportionately. The real estate 
 interests had overdone the matter. Only 21 per cent of the cost 
 was returned under the provisions of this act. The indignant 
 taxpayers petitioned the legislature of 1892 for a law permitting a 
 higher assessment. 2 
 
 Meanwhile the legislature had replaced the old betterment law 
 concerning street construction by chapter 323 of 1891. The new 
 law imposed the entire cost upon the abutters, the cost being 
 distributed in accordance with the proportions in which the board 
 of street commissioners should determine that the various parcels 
 of land had been increased in value. The liability did not extend 
 beyond one hundred and twenty-five feet of the highway. To 
 provide working funds, the city might borrow three million dol- 
 lars in excess of the sinking funds established for the payment of 
 this debt. Assessments were to be paid into the sinking fund. 
 
 Chapters 402 and 418 of 1892 extended the provisions of 
 chapter 323 of 1891 to sewer construction. The assessment was 
 placed at four dollars a running foot. Though it was expected 
 the assessment would cover about 75 per cent of the cost, up to 
 February i, 1894 only 59.9 per cent had been assessed. 3 
 
 Such was the sewer assessment law, modified to some extent by 
 amendments, until the enactment of chapter 426 of 1897. This 
 act provided in a comprehensive way for much-needed improve- 
 ments in the sewerage system, allowing the city to borrow to the 
 
 1 City Documents, no. 34 (1892), p. 134. 
 
 1 Ibid,, no. 220 (1894), p. 60. 3 Ibid.
 
 1887-1908] THE METROPOLITAN DISTRICTS 309 
 
 extent of one million dollars a year. As in chapter 323, the 
 legislature proceeded on the assumption that the money was to be 
 returned by assessments. It was provided that the board of 
 street commissioners of Boston should annually determine " just 
 and equitable sewerage charges to be paid by estates in said city 
 for the construction, maintenance and operation of the sewerage 
 works, taking into consideration in determining the charges the 
 necessity of the works as caused by each estate, the amount of 
 use thereof, if any, by the estate or its occupants, the benefit 
 received therefrom by the estate," as well as other things. 1 
 Chapter 426 introduced a new principle into sewer assessments in 
 the charge for maintenance and operation. 
 
 The street commissioners adopted a scheme of assessment, and 
 applied it to estates generally throughout the city. They im- 
 posed a charge of three and one-half cents for every hundred 
 dollars of land valuation, buildings excluded. Two cents of this 
 amount was for general maintenance. The assessment was 
 bitterly opposed, and when carried to the supreme court was 
 declared in May, 1899, unconstitutional on the ground that the 
 act did not contemplate an assessment levied in accordance with 
 special and peculiar benefits. 2 The city was forced to return 
 almost a half-million dollars. 3 
 
 Failing in her plan to relieve the general taxpayer of the cost of 
 the sewerage system, Boston straightway secured chapter 450 of 
 1899. This act gave the board of street commissioners power to 
 assess estates, especially benefited by a new sewer or drain, a 
 proportional part of the cost, not exceeding in amount the sum 
 of four dollars per running foot. This law, but little modified, 
 remained in force during the rest of the period. 
 
 Chapter 323 of 1891 provided that in the case of sidewalks 
 built in connection with new streets their cost should be part of 
 the general assessable cost. The provisions did not apply to 
 sidewalks built on old streets until the passage of chapter 401 of 
 1892. Straightway, the real estate interests began to shift the 
 burden back upon the general taxpayer. Chapter 437 of 1893 
 
 1 Acts, 1897, ch. 426, sec. 7. 
 
 1 Ctiy Documents, no. 38 (1899), pp. 176-180. ' Ibid., p. 1 1.
 
 310 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 effectively checked sidewalk construction by failing to provide 
 the necessary funds. Moreover, the assessment could not exceed 
 one-half the cost, and in case of an assessment for an earlier side- 
 walk the amount of the old assessment must be deducted from 
 the new. By chapter 82 of 1894 the city repaid 45 per cent of the 
 assessments made under the law of 1892. The act of 1893, 
 somewhat modified by chapter 393 of 1906, remained in force 
 throughout the rest of the period. Though legally one-half the 
 cost might be assessed, in practice a much smaller part generally 
 fell upon the abutter. 1 
 
 The history of street assessments after 1891 is one of amend- 
 ments modifying the bold provisions of chapter 323, often passed 
 in fear of adverse court decisions, of low assessments, of delayed 
 assessments, of assessments held up by suits at law, often to be 
 scaled down in the end, and, finally, of the never-tiring opposition 
 of the real estate speculator who for generations profited by the 
 generosity of the city. Though much modified, the old principle 
 of charging the entire cost of the improvement was not given up 
 in theory until 1899. Chapter 433 of that year provided that the 
 assessment should not exceed the special benefit. The change 
 was timely. In April, 1901, the supreme court decided, in a case 
 involving an assessment levied under the provisions of chapter 
 323, that the assessment of the whole cost of construction was 
 unconstitutional, for the reason that this whole cost " plainly 
 may be greater than the benefit to the adjoining estates." 2 
 Before the change was made, the city was constructing several 
 streets under special acts which permitted an assessment cover- 
 ing only the special benefit. One of these improvements was the 
 extension of Boylston Street, under the provisions of chapter 339 
 of 1893. 
 
 In 1902 chapter 323 was still further modified. By chapter 
 521 of that year the assessment could not exceed the special 
 benefit, nor could it in any event exceed one-half the assessable 
 cost. This assessable cost included the cost of sewers up to four 
 dollars a running foot. The principal items excluded were the 
 
 1 Finance Commission, iv, pp. 242-244. 
 1 City Documents, no. 83 (1901), pp. 15, 16.
 
 1887-1908] THE METROPOLITAN DISTRICTS 
 
 311 
 
 THE ASSESSABLE COST OF STREETS BUILT UNDER THE HIGHWAY ACTS 
 AND THE PERCENTAGES ASSESSED, COLLECTED, ABATED AND OUTSTANDING. 1 
 
 Year 
 
 PEBCEVTAGES or THE COST 
 
 Committed 
 
 Assessable Costs 
 
 Assessed 
 
 Collected 
 
 Abated 
 
 Outstanding 
 
 * 893-94 
 
 $17,701.79 
 
 93-6% 
 
 93-1% 
 
 0.5% 
 
 
 1894 
 
 44,374.24 
 
 75-1 
 
 71.9 
 
 3-2 
 
 
 1895 
 
 57,625.74 
 
 92.4 
 
 73-a 
 
 I2.I 
 
 7-i% 
 
 1896 
 
 17,572.35 
 
 100. 
 
 98.3 
 
 I.I 
 
 0.6 
 
 1897 
 
 47,741.84 
 
 IOO. 
 
 89.9 
 
 9.6 
 
 o-5 
 
 1898 
 
 663,594.05 
 
 64-5 
 
 53-5 
 
 10.2 
 
 0.8 
 
 1899 
 
 35,740.98 
 
 98.3 
 
 564 
 
 38.2 
 
 3-7 
 
 1900 
 
 458,378.29 
 
 55-7 
 
 39-1 
 
 144 
 
 2.2 
 
 1901 
 
 61,269.90 
 
 78.8 
 
 45-2 
 
 264 
 
 7.2 
 
 1902 
 
 620,857.76 
 
 40.1 
 
 24-7 
 
 6.6 
 
 8.8 
 
 1903 
 
 1,584,715.85 
 
 32-7 
 
 15-0 
 
 13-9 
 
 3-8 
 
 1904 
 
 341,934-99 
 
 39-7 
 
 15-7 
 
 16.5 
 
 7-5 
 
 1905 
 
 494,098.25 
 
 33-1 
 
 16.0 
 
 8.8 
 
 8-3 
 
 1906 
 
 175,838.36 
 
 39-3 
 
 1 1.0 
 
 n. i 
 
 17.2 
 
 1907 
 
 2,164,765.54 
 
 21.7 
 
 2.6 
 
 4-5 
 
 14.6 
 
 1908 
 
 951,199.34 
 
 12.2 
 
 3-6 
 
 0.2 
 
 8.4 
 
 1909 
 
 67,256.62 
 
 48.2 
 
 7-7 
 
 0.0 
 
 40.5 
 
 Totals, $7,804,665.89 
 
 34-5% 
 
 17.6% 
 
 84% 
 
 8.5% 
 
 cost of surface drainage and the cost of wateT and gas pipes. 
 Administrative costs, though often considerable, were also ex- 
 cluded. This law, it will be noticed, by limiting the assessment 
 to one-half this assessable cost reduced the maximum assessment 
 for sewers built in connection with street improvements from four 
 dollars a foot to two dollars. When chapter 393 of 1906 repealed 
 chapter 323 of 1891 and its amendments, it retained the assess- 
 ment provision introduced in 1902. Liberal as this law was, it 
 was even more liberally enforced. One provision especially, 
 appearing in all the laws from chapter 323 to the end of the 
 period, much reduced the receipts from these assessments. No 
 property more than one hundred and twenty-five feet back from 
 the street could be assessed. Yet in many cases more distant 
 property clearly received a special benefit.* 
 
 The table above, prepared in 1912 under the direction of the 
 finance commission, shows the working of chapter 323 of 1891 and 
 
 1 Report to Boston Finance Commission upon results obtained from the assess- 
 ments of highway costs by the street commissioners, by Richardson and Ilalc, 
 Consulting Engineers, May 17, 1912 (unpublished). Plate VI. 
 
 1 Finance Commission, iii, p. 1173.
 
 3 1 2 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 its successors. It will be noticed that the law gave great promise 
 during the first few years of its existence. In 1897, f r example, 
 the entire assessable cost, which was at that time not far below 
 the real cost, was assessed, and all but 10.1 per cent eventually 
 collected. But after 1897 the fear of adverse decisions or changes 
 in the law itself caused a great decline in its productiveness. 
 
 In 1898, 1899, and 1900 Boston for the only time in the history 
 of the city employed the special assessment hi street watering. 
 Under the provisions of chapter 419 of 1897 the city watered all 
 its streets, reimbursing itself by an assessment of five cents for 
 every front foot upon all estates within four miles of the city hall. 
 In 1899 the rate of assessment was made to vary from section to 
 section in accordance with the amount of service given. The 
 receipts were sufficient to cover almost the entire cost of street 
 watering. They amounted to $108,972 in 1898, $177,068 in 1899, 
 and $191,462 in 1900. With the raising of the tax limit in 1900 
 the city government, in response to protests from those assessed, 
 decided to place the entire burden upon the general taxpayer. 
 
 Of the $286,000 received from special assessments in 1908, 
 about $150,000 came from assessments levied in connection with 
 street improvements, $130,000 from sewer assessments, and 
 $6,000 from sidewalk assessments. 
 
 Health. In the years 1903 to 1906 the receipts from the health 
 service averaged $39,469, or only o.i per cent of the total receipts 
 of the city. Whereas in the preceding period the receipts had 
 reimbursed the city to the extent of 10 per cent of the total 
 expenditure for health, they now contributed but 2 per cent. 
 Soon after 1898 the receipts from the sale of house offal, hereto- 
 fore the most important item, disappeared, the city giving up the 
 primitive method of disposal in favor of the more sanitary pro- 
 cess of reduction. The loss was made up in part by the increas- 
 ing receipts of the bath department. In 1908, of the $38,277 
 derived from the health service, $15,363 came from the bath 
 department, $6,612 from the quarantine department, and 
 $16,233 fr m the sanitary division of the street department. 
 
 Institutions. Receipts from the institutions rose from $195,- 
 136 in 1887 to $400,526 in 1908. In the years 1903 to 1906 they
 
 1887-1908] THE METROPOLITAN DISTRICTS 313 
 
 contributed 1.4 per cent of the total receipts, and met 22 per cent 
 of the expenditures of this branch. 
 
 In the following table will be found the receipts for selected 
 years from each of the more important branches and the total 
 receipts from institutions. After 1887 the receipts from the house 
 of correction at South Boston are placed under the receipts of the 
 County of Suffolk. Likewise the receipts of the house of industry 
 on Deer Island, which became the house of correction in 1896, are 
 thereafter placed under the receipts of the county. Though not 
 included in the total receipts from institutions after these dates, 
 their respective receipts are given in this table for purposes of 
 comparison. The figures are in thousands of dollars. 
 
 Year Correction Industry Overseers Hospital Insane Soldiers Total 
 
 1887 18 31 12 35 10 79 195 
 
 1889 (25) 39 15 38 15 85 199 
 
 1893 (18) 56 ii 56 13 144 289 
 
 1896 (20) 60 20 47 12 152 300 
 
 1897 (15) (38) 17 i?o 15 149 359 
 1900 (58) (51) 14 92 20 154 310 
 1903 (62) 16 72 26 142 265 
 1005 (71) 16 116 117 138 393 
 
 1907 (55) IS 120 ,129 133 403 
 
 1908 (58) 20 131 106 133 400 
 
 The receipts from the insane hospitals increased suddenly in 
 1904. The advance was due to the enactment of chapter 451 of 
 looo, amended by chapter 321 of 1903. Under this act the state 
 assumed the care of all the insane in state institutions. For every 
 patient cared for in her own hospital, Boston was to receive $3.25 
 a week after January i, 1904. Inasmuch as this allowance did 
 not cover all expenditures, Boston felt she had been discriminated 
 against. 1 
 
 Water. The receipts of the water department advanced from 
 $1,644,751 in 1887 to $2,679,073 in 1908. In the period 1903 to 
 1006 they contributed 9.1 per cent of the total receipts of the city. 
 
 The following table contains the expenditures and receipts 
 of the water department and the amount by which the one 
 exceeded the other. The figures include both ordinary and 
 extraordinary items, and are in thousands of dollars. 
 
 City Documents, no. 19 (1904), pp. a, 31 &* no - >9 (9<>5). PP- 5. 6-
 
 314 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 Excess of 
 Year Expenditures Receipts Excess of Receipts Expenditures 
 
 1887 $2,327 $1,644 .... $683 
 
 1888 2,159 !,7i9 440 
 
 1889 2,102 1,698 .... 404 
 1800 2,316 1,771 545 
 
 1891 1,824 1,046 .... 778 
 
 1892 2,381 1,853 528 
 
 1893 2,396 2,153 243 
 
 1894 2,896 2,146 750 
 
 1895 3,361 2,872 489 
 
 1896 2,589 3,017 $428 
 
 1897 2,404 2,708 304 
 
 1898 2,298 7,313 5,015 
 
 1899 2,451 2,291 160 
 
 1900 2,455 2,561 106 
 1001 2,589 10,120 7,53i 
 
 1902 2,546 2,408 138 
 
 1903 2,767 2,668 99 
 
 1904 2,866 2,445 ... 421 
 
 1905 2,985 2,459 526 
 
 1906 2,927 2,551 376 
 
 1907 2,733 2,626 107 
 
 1908 2,695 2,679 J 6 
 
 It will be seen that in five years the receipts exceeded the 
 expenditures; in seventeen the expenditures were in excess of the 
 receipts. If only the ordinary receipts and expenditures were 
 given, the showing would not be so bad. The very large receipts 
 for 1898 and 1901 were due to payments made by the metropoli- 
 tan water board for the reservoir system. This relief from build- 
 ing new reservoirs confined the city's extraordinary expenditures 
 after 1897 to those made in her own distributing system. Con- 
 sequently, with more regular expenditures, it was easier to adopt a 
 system which would make the water department self-supporting. 
 For several reasons, however, this did not happen. 
 
 The policy of constantly reducing the rates, so evident in the 
 last period, is also seen in the first part of this. In 1888 large 
 consumers of metered water were favored with lower rates. 
 Rebates on water bills were given in 1889 and 1890. Meanwhile 
 large water loans were being made. 1 
 
 With the close of 1890 reductions ceased. The receipts ad- 
 vanced from $1,771,087 in 1890 to $2,153,937 in 1893, bringing 
 
 1 City Documents, no. 220 (1894), p. 151.
 
 1887-1908] THE METROPOLITAN DISTRICTS 315 
 
 the waterworks, if we leave out extraordinary expenditures, to 
 practically a self-supporting basis. This policy was maintained 
 down to 1898 when the metropolitan water board took over the 
 reservoirs. 1 
 
 By this change Boston lost a profitable business with Chelsea, 
 Somerville, and Everett. This was not appreciated for several 
 years, owing to the fact that the metropolitan water board did 
 not assess the full annual cost before 1901. When the complete 
 assessment was finally made, Boston began to doubt whether she 
 had really gained by the change. In 1900 the water board had 
 expressed the opinion that the new system would reduce the cost 
 of water to Boston. 2 
 
 Another cause which kept down the receipts was the fact that 
 after 1900 the city ceased to charge other departments for water. 
 The receipts from this source were as large as $241,000 in 1897." 
 
 Finally, the department lost a considerable sum, to which it 
 was entitled, from the disposition made of the money derived 
 from the sale of the reservoirs. Part of this was rightly used to 
 purchase and cancel water bonds, but part, amounting to almost 
 seven millions of dollars, was employed in cancelling debts con- 
 tracted for other purposes. At 3 per cent interest the annual 
 income thus lost amounts to $210,000. This added to $241,000 
 from the sale of water to other departments, would have enabled 
 the department during the last ten years of the period to have met 
 all expenditures, including the cost of extensions. When these 
 allowances are made, the water department at the end of this 
 period must be considered self-supporting. If they had actually 
 been made, it is very likely that a reduction in water rates would 
 have taken place. In this case poor bookkeeping aided the 
 taxpayer. 
 
 Ferries. The receipts from the ferries brought in but 0.5 per 
 cent of the total receipts of the city in the years 1903 to 1006. 
 Ferries contributed less in 1008 than in 1887. 
 
 In the following table will be found for each year in this period 
 the total expenditures, the ordinary expenditures, the ordinary 
 
 1 Finance Commission, ii, pp. 28, 29. 
 
 * Mayor's Inaugural (1900), p. 72. ' Finance Commission, ii, p. 49.
 
 316 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 receipts 
 
 , and the deficit in 
 
 the ordinary receipts. 
 
 Interest on the 
 
 capital 
 
 invested has not 
 
 been included. 
 
 The 
 
 figures are in 
 
 thousands of dollars. 
 
 
 Total 
 
 Ordinary 
 
 Ordinary 
 
 
 Year 
 
 Expenditures 
 
 Expenditures 
 
 Receipts 
 
 Deficit 
 
 1887 
 
 $259 
 
 $207 
 
 $140 
 
 $6 7 
 
 1888 
 
 214 
 
 214 
 
 138 
 
 7 6 
 
 1889 
 
 199 
 
 199 
 
 141 
 
 58 
 
 1890 
 
 225 
 
 224 
 
 146 
 
 78 
 
 1891 
 
 226 
 
 158 
 
 116 
 
 42 
 
 1892 
 
 233 
 
 211 
 
 154 
 
 57 
 
 1893 
 
 249 
 
 213 
 
 152 
 
 61 
 
 1894 
 
 224 
 
 212 
 
 iSS 
 
 57 
 
 1895 
 
 221 
 
 209 
 
 169 
 
 40 
 
 1896 
 
 249 
 
 218 
 
 167 
 
 5i 
 
 1897 
 
 268 
 
 219 
 
 171 
 
 48 
 
 1898 
 
 348 
 
 213 
 
 165 
 
 48 
 
 1899 
 
 331 
 
 211 
 
 172 
 
 39 
 
 1900 
 
 345 
 
 236 
 
 166 
 
 70 
 
 1901 
 
 293 
 
 248 
 
 167 
 
 81 
 
 1902 
 
 300 
 
 227 
 
 173 
 
 54 
 
 1903 
 
 296 
 
 254 
 
 177 
 
 77 
 
 1904 
 
 264 
 
 258 
 
 176 
 
 82 
 
 JQQS 
 
 275 
 
 26l 
 
 108 
 
 153 
 
 1906 
 
 301 
 
 265 
 
 104 
 
 161 
 
 1907 
 
 294 
 
 294 
 
 i5 
 
 189 
 
 1908 
 
 249 
 
 249 
 
 104 
 
 145 
 
 Boston in this period adhered more firmly than ever to the 
 policy of running her ferries for the convenience of the public 
 rather than for fiscal purposes. Ferries perform the same service 
 as bridges; bridges are free; why, then, should not ferries be 
 free ? This was the question asked over and over again by the 
 advocates of free ferries. That these advocates accomplished 
 much, is seen from the fact that at the end of this period from 
 one-half to two-thirds of the total ferry expenditures fell upon the 
 taxpayer. 
 
 The very first year of the period saw the introduction of a new 
 schedule of tolls which reduced the rate for foot passengers to one 
 cent, and cut the rest of the schedule practically in half. 1 These 
 rates remained in force throughout the period. The sudden 
 decline in receipts from $176,198 in 1904 to $108,478 in 1905 was 
 
 1 City Documents, no. 220 (1894), p. 157.
 
 1887-1908] THE METROPOLITAN DISTRICTS 317 
 
 due to the opening of the East Boston Tunnel on December 30, 
 1904. This new route diverted about two-thirds of the foot 
 passengers from the North Ferry, but apparently had no effect 
 upon the less important traffic of the South Ferry. While her 
 tunnel was self-supporting, the city increased her ferry deficit. 
 Here one municipal industry was in direct competition with 
 another. 
 
 The auditor has calculated for each year since 1858 when the 
 city paid its first ferry subsidy the total expenditures, including 
 interest on loans, the total receipts, and the deficit on account of 
 the ferries. He places the total deficit at $4,316,805. l 
 
 Rapid Transit. Municipal ownership of subways developed 
 new receipts which will probably increase in importance for some 
 time to come. Beginning with $18,159 in 1896, the receipts from 
 rapid transit increased with the payment of the subway rental 
 to $252,187 in 1904, then, with the opening of the East Boston 
 Tunnel, to $338,817 in 1905, closing the period at $445,317. In 
 the years 1903 to 1906 the receipts from this source amounted 
 to i.i per cent of the total receipts of the city. 
 
 Under the provisions of chapter 548 of 1894, section 35, the 
 transit commission was given power, subject to the approval of 
 the railroad commissioners, to fix by contract the terms of lease of 
 the new subway. The lease was given to the West End Street 
 Railway Company for twenty years from September i, 1897 at an 
 annual rental of 4! per cent of the net cost. It was provided that, 
 if the number of cars operated in the subway at a toll of five cents 
 a trip brought in more than the amount fixed by the rental, the 
 excess was also to be paid. 2 When the subway was altered to 
 provide for the trains of the Boston Elevated Railway Company 
 an additional rental of 4! per cent on the net cost of the necessary 
 alterations was charged. Of the $223,000 received as rental 
 for the subway in 1908, about $200,000 represented 4! per cent 
 on the original cost of the subway, $11,800, 45 per cent on the 
 cost of the alterations, and the remainder, about $11,500, the 
 extra toll charge. 
 
 1 Auditor's Report (1908), p. 226. 
 
 1 Boston Transit Commission (1909), p. 10.
 
 318 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 The terms of the lease of the East Boston Tunnel to the Boston 
 Elevated Railway Company were stipulated in chapter 500 of 
 1897, section 17. The lease was made for twenty-five years from 
 June 10, 1897, the date of the passage of the act, with provision 
 for an annual payment of f of i per cent of the annual gross 
 earnings of the company. The rental began with the opening of 
 the tunnel to traffic, December 30, 1904^ The city was also 
 allowed to collect a toll of one cent from each passenger using 
 the tunnel. In 1908 the receipts from the tunnel amounted to 
 $162,000, $51,000 being the rental and $110,000 the return from 
 the tolls above the cost of collection. 
 
 The Washington Street Tunnel was leased under the provisions 
 of chapter 534 of 1902 to the Boston Elevated Railway Company 
 for twenty-five years from November 30, 1908, the date of the 
 opening of the tunnel, at an annual rental of 4! per cent of the net 
 cost. 
 
 The three subways were all leased on terms which would in a 
 generation probably repay the debts incurred, and leave Boston 
 with very valuable income-yielding property. The law required 
 that the receipts be used for interest and sinking fund payments. 
 
 The financial success of the East Boston Tunnel, however, was 
 for a time in doubt. This was due to the fact that the larger part 
 of the return to the city came in the form of one cent tolls. 
 Chapter 500 of 1897, section 17, had provided that, if hi any year 
 the receipts from the tunnel should exceed the interest and sink- 
 ing fund requirements, the board of railroad commissioners 
 might on the petition of ten citizens of Boston reduce the toll for 
 the next year. The board might altogether discontinue the toll, 
 if in its opinion the rental was sufficient to meet the debt require- 
 ments. In spite of these provisions, the opponents of the ferry 
 toll now turned their attention to the task of abolishing the tunnel 
 toll. In 1906 a bill was introduced into the legislature, providing 
 for the abolition of the toll. The legislature turned to the 
 supreme court for its opinion. The court asserted that to abolish 
 the toll would impair the contracts made with the holders of the 
 tunnel bonds. These were stamped with the following words: 
 
 1 Auditor's Report (1908), p. 277. * Ibid. (1908), p. 278.
 
 1887-1908] THE METROPOLITAN DISTRICTS 319 
 
 " East Boston tunnel. The whole amount of the rentals for the 
 use of and tolls for persons passing through the East Boston 
 tunnel is pledged for the payment of the principal and interest of 
 this loan." 1 This opinion, for the time being, saved the tax- 
 payer from assuming the burden of the East Boston Tunnel debt. 
 
 Sales of Property. The sale of city property brought in an 
 average return of $360,188 during the years 1903 to 1906. This 
 amounted to 1.3 per cent of the total receipts of the city. With 
 the beginning of this last period the old city lands, so important 
 an element in the finances of the earlier periods, had practically 
 all disappeared. Sales in this period consisted almost entirely of 
 property no longer desired for public purposes such as school- 
 houses overtaken by the march of the business district. 
 
 County of Suffolk. The receipts of Suffolk County advanced 
 from $157,777 in 1887 to $281,613 in 1908. This meant an 
 increase in relative importance from 0.7 per cent in the period 
 1883 to 1886 to i.i per cent in the years 1903 to 1906. In the 
 latter period the county receipts amounted to 12.7 per cent of the 
 county expenditures. 
 
 DEBT 
 
 The net debt advanced from $26,487,000 on April 30, 1887 to 
 $72,036,000 on January 31, 1909, an increase of $45,549,000 or 
 171 per cent. The per capita debt had risen in the meantime 
 from about $65 to about $i 10. Every thousand dollars of assess- 
 able property was burdened with approximately $55 in 1908, 
 compared with $35 in 1887. The interest payment on the debt 
 in 1908 added about 17 per cent to the other expenditures of the 
 city, exclusive of the state tax and sinking fund payments. 
 
 If we take the first twenty-one years of this period, divide into 
 thirds, and, then, find the increase both absolute and relative in 
 each of these thirds, the results are as follows: 
 
 Year Amount of Debt Absolute Increase Relative Increase 
 
 1887 $26,000,000 
 
 1894 33,000,000 $7,000,000 26% 
 
 1901 51,000,000 18,000,000 54 
 
 1908 70,000,000 19,000,000 37 
 
 1 Senate Documents, no. 367 (1906).
 
 320 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 Though the absolute increase in the last third slightly exceeds 
 that in the second, the percentage of increase is considerably 
 greater in the second third. Before 1894 the increase in the net 
 debt of the city was much less than after that year. 
 
 This increase took place in spite of the law limiting the in- 
 debtedness of Boston. Chapter 178 of 1885, which placed the 
 nine-dollar limit on her tax rate, also reduced the limit of her 
 indebtedness from 3 per cent on the last preceding valuation to 
 2 on the average valuation for the five preceding years. After 
 January i, 1887 the debt limit was to be only 2 per cent. This 
 called for a reduction in a year and a half of about $6,500,000.* 
 The new period began with Boston trying to bring her debt 
 inside the limit and at the same time attempting to live on a 
 nine-dollar tax rate. Meanwhile many improvements, set aside 
 during the long period of rest just closed, demanded more than 
 ever the attention of the city. 
 
 The debt created in 1887 amounted to three millions, and was 
 all contracted for objects of permanent character. About 
 $600,000, on account of the water department, was exempted by 
 statute from the operation of the debt limit. The remainder, 
 exempted by special acts, was for the county court house, the 
 parks, the Stony Brook improvement and the new bridge to 
 Cambridge. The year closed with a gross debt of $48,987,000, 
 $18,485,000 of this being exempted from the operation of the 
 2 per cent law. The remainder, after the subtraction of sinking 
 funds, amounted to $14,315,000, but $433,000 in excess of the 
 prescribed limit. Mayor O'Brien remarked that " we are 
 gradually working out of the embarrassments in consequence of 
 the 2 per cent limit." z The net debt, both within and without 
 the limit, increased this year $874,000. 
 
 Toward the end of 1888 the city found itself within the debt 
 limit. Straightway, it proceeded to borrow on ten-year bonds for 
 a large number of purposes which ought to have been met from 
 ordinary receipts. Such loans could naturally only be contracted 
 within the limit. Boston also borrowed as in 1887 on loans out- 
 side the limit for such objects as the county court house, the 
 
 1 Mayor's Inaugural (1887), p. 21. * Ibid., p. 16.
 
 1887-1908] THE METROPOLITAN DISTRICTS 321 
 
 water department and park construction. The increase in the 
 net debt was $293,000. The year closed with a right to borrow 
 $331,000 inside the limit. 1 The year 1889 was a repetition of 
 1888, except that borrowing was on a larger scale, the year show- 
 ing a net increase of $3,421,000. The margin for borrowing at 
 the end of the year was $317,000. 
 
 The year 1890 showed a marked improvement over 1889. The 
 amount borrowed for current expenditures was much smaller. The 
 net debt increased but $267,000, and the margin at the end of 
 the year had risen to $1,618,000. Still further improvement was 
 shown in 1891. In this year but $634,000 was borrowed inside 
 the limit, $500,000 being for schoolhouses, $50,000 for laying-out 
 highways, and $84,000 for sewers. The sum of $916,000 was 
 borrowed outside the limit for public parks and water, making a 
 total of $1,550,000. The net debt was reduced $908,000. The 
 power to borrow under chapter 178 of 1885 was increased to 
 $3,485,000. Under the provisions of a more liberal act, chapter 
 93 of 1891, which ordered the commissioners of the sinking fund 
 to certify each year before the first of April their estimate of the 
 amount the city could borrow during the entire year, the margin 
 was larger $5,204,000. The city might now proceed to bor- 
 row in one sum this entire amount, instead of borrowing in 
 smaller amounts, as formerly, while the limit gradually increased. 2 
 
 Two other acts were passed in 1891 directly affecting the debt 
 of Boston. The public statutes, chapter 29, section 8, had pro- 
 vided that cities and towns might incur debts for water purposes, 
 payable in thirty years, for sewer purposes, in twenty years, and 
 for all other purposes, in ten years. Chapter 321 of 1891 now 
 extended the term of the last class of debts, in the case of Boston, 
 from ten years to twenty years, thereby encouraging borrowing. 
 Previous to this act, however, the legislature had enacted chapter 
 206 which was intended to put an end to loans for current ex- 
 penditures. This act forbade Boston to borrow any money 
 within the limit, unless the mayor should write upon the order 
 authorizing the loan that in his opinion the amount intended to be 
 
 1 Auditor's Report (1888), p. 9. 
 
 1 City Documents, no. 112 (1891), p. 2.
 
 322 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 borrowed was not to meet a current expense or " that such money 
 is to meet a current expense, but that public necessity requires 
 the borrowing of the same." l As one would expect, in the 
 absence of any accurate definition of " current expenses," this 
 last act was not consistently followed. 2 
 
 The year 1892 saw greater borrowing. Much of this was for 
 the laying-out and extension of highways, for sewers and for 
 water, but there was also borrowing for ordinary expenditures. 
 The net debt advanced $474,000. The year 1893 required still 
 greater borrowing, but no more than in 1892 for objects which 
 should have come from ordinary receipts. The increase in the 
 net debt amounted to $2,601,000. 
 
 The financial storm of 1893 gave the city government much 
 trouble, though not as much as it did other cities. The issues of 
 3! per cent bonds, often at a premium during the first few years 
 of the period, had given way entirely to the 4 per cents by 1890. 
 These sold at a good premium in 1890, at par or slightly above in 
 1891, and, then, once more at a premium in 1892. But in 1893 
 they were being offered in the open market at less than par. In 
 July the city found itself with only money enough to carry on 
 works, for which loans had been authorized, for two or three 
 months. One million dollars of bonds might have been sold to 
 the sinking fund, always a heavy purchaser, but this course was 
 given up, as involving too great a drain upon the local banks 
 which held the deposits of the commissioners. On July 27, 
 $1,000,000 of bonds were advertised, the usual method of dis- 
 posal, but only one bid was received, for $10,000, and that was 
 rejected. The treasurer then resorted to private sale. This 
 method was successful; toward the end of September it was even 
 possible to make sales by advertisement. Most of the sales were 
 at par, a few at a small premium. Between August i and 
 November 4, four millions had been sold, leaving the city with 
 ample funds. 3 But for the fear of a worse panic Boston would 
 not have borrowed so heavily in i893- 4 On November 20, 1893 
 
 1 Ads, 1891, ch. 206, sec. i. 
 1 Finance Commission, i, p. 106. 
 * City Documents, no. 159 (1893). 
 4 Mayor's Inaugural (1894), p. 10.
 
 1887-1908] THE METROPOLITAN DISTRICTS 323 
 
 Mayor Matthews was able to say; " Boston enjoys the enviable 
 reputation of being the only city in this part of the country which 
 was able to sell its securities during the recent panic at the 
 ordinary rate of interest, and which was not obliged to suspend 
 operations in any branch of municipal work; and the city is now 
 in a position, without financial loss, to give much-needed em- 
 ployment during the coming winter." l 
 
 The year 1894 stands at the turning point in the growth of the 
 debt. With that year a period of greater borrowing began which 
 continued with scarcely a pause until 1901. Unable to raise 
 sufficient money by taxation and forced to make needed improve- 
 ments in such branches as streets, schools and rapid transit, 
 borrowing was the only recourse. The legislature aided the city 
 in its attempts to raise money by loans. Whereas borrowing 
 outside the limit had been the exception, it now became the rule. 
 The right to borrow inside the limit provided for objects which 
 should have been met from the tax receipts; the frequent per- 
 mission to borrow outside the limit took care of the expenditures 
 for which the city was really justified in going into debt. Many 
 of these expenditures were imposed upon the city without her 
 consent. 
 
 Prior to 1894 the loans issued outside the debt limit for other 
 objects than the waterworks amounted to thirteen millions. 
 Those issued after 1893 amounted to fifty-six millions. The 
 finance commission of 1907 advised against further borrowing 
 outside the debt limit except for rapid transit, and asked that the 
 legislature be requested to make the changes neccessary to carry 
 out this policy. 2 In April, 1909, the legislature put on record its 
 determination to make the debt limit a real barrier to municipal 
 borrowing. Chapter 315 revoked all authority granted under 
 any special act to the city of Boston to borrow money outside the 
 debt limit except for transit purposes. 
 
 The amount borrowed in 1894 was $6,655,000, of which $3,209,- 
 ooo was within the limit and $3,445,000 outside. The increase in 
 the net debt was the largest up to that time in the period, being 
 
 1 City Documents, no. 159 (1893), p. 5. 
 1 Finance Commission, ii, p. 168.
 
 324 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 $3,622,0x^0. It stood at the close of the year at $37,131,000. In 
 his valedictory address Mayor Matthews said that with the com- 
 pletion of the court house, the library, and the parks, which had 
 required the issue of loans to the amount of fourteen millions 
 since 1885, " there is no reason why we should not again enter 
 upon a period of reduction, if it were not for the contemplated 
 construction of the subway." Apart from the subway loans he 
 believed the debt should be less in 1900 than in 1895. l The 
 credit of the city had so far improved that 4 per cent thirty-year 
 loans were sold in November, 1894, at 113.55, returning but 3.28 
 per cent to the purchaser. 2 
 
 The net increase in 1895 was $3,562,000. The total debt 
 created in that year amounted to $6,793,000; of this $4,115,000 
 was outside the limit. The first large loans for rapid transit were 
 made this year, one forty-year loan for $1,000,000 at 4 per cent, 
 and one 3! per cent loan for $250,000, which sold at ioo.625. 3 
 Chapter 408 established a precedent in making a direct legislative 
 appropriation continuing for several years within the debt limit. 
 The act gave the school committee authority to make certain 
 large loans in the succeeding years, but they were to be within the 
 debt limit. This method of resorting to the legislature made 
 possible the carrying out of a definite policy over a series of years, 
 a thing which one city council by its own order could not have 
 made certain. 4 
 
 The growth of the city's debt Was carefully considered by the 
 finance commission of 1895. It concluded that the limit of in- 
 debtedness had practically failed. 5 It found that almost all the 
 large improvements of the preceding ten years had been provided 
 with money borrowed outside the debt limit. " The amount 
 which could be annually borrowed ' inside the debt limit ' has 
 come to be treated simply as an annex to the tax-levy, to be bor- 
 rowed in full every year and used chiefly for minor improvements, 
 practically, if not admittedly, for current expenses, while the 
 
 1 City Documents, no. 220 (1894), p. 52. 
 
 2 Ibid., p. S3- 
 
 3 Auditor's Report (1895), p. 198. 
 
 4 Mayor's Inaugural (1898), p. 13. 
 
 6 City Documents, no. 142 (1895), p. 2.
 
 1887-1908] THE METROPOLITAN DISTRICTS 325 
 
 large necessities of the city, which there is no question should be 
 met by borrowing, have been treated as emergencies and the 
 requisite loan obtained outside the debt limit." l The citizens, 
 the commission said, had been blinded by the low rate of interest 
 and the good credit of the city to the fact that sooner or later all 
 debts must be met by taxation. It pointed out that the money 
 used for debt requirements on schoolhouse loans would be nearly 
 enough to take care of the annual charge for new schoolhouses. 
 Borrowing had taken place on a large scale for objects that should 
 have been treated as current expenditures, such as " the repaving 
 and repairing of streets, the providing of new schoolhouses for the 
 annual increase of school population, the repairing of city build- 
 ings, sometimes disguised under the title of ' remodelling/ the 
 furnishing of schoolhouses and other public buildings, and many 
 other objects too numerous to mention." 2 
 
 The commission found the tax limit in part responsible for the 
 failure of the debt limit. It considered the nine-dollar law a 
 comparative failure. " We believe also," the commission said, 
 " that it has lulled the citizens into a feeling of false security, and 
 prevented that perpetual watchfulness of municipal expenditure 
 which alone can produce good results." 3 
 
 The remedy recommended by the commission was an amend- 
 ment to the constitution which " would remove the futile dis- 
 tinction between debt ' inside and outside the limit,' would pre- 
 vent continual applications to the Legislature for leave to borrow 
 ' outside the debt limit,' and would be a limit that was really a 
 limit." 4 It believed that for purposes other than water a limit 
 of 2\ per cent would be sufficient. Then, as soon as this amend- 
 ment should be adopted, it asked that the law limiting the rate of 
 taxation should be repealed. 
 
 The commission also condemned the sinking fund system. It 
 found that the system required the keeping of a large amount of 
 cash on deposit in the banks at 2 per cent, while the city was pay- 
 ing 3.3 per cent, that it was cumbersome and intricate, and that it 
 was not necessary for maintaining the city's credit. The com- 
 
 1 City Documents, no. 142 (1895), p. 3. ' Ibid. 
 
 * Ibid., p. 6. * Ibid., no. 142 (1895), p. 18.
 
 326 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 mission proposed that the bonds held in the sinking fund should 
 be cancelled and that future loans should be of the serial kind, 
 payable in annual instalments. 1 This same recommendation was 
 made by the finance commission of 1907. Among other criticisms 
 made by the commission of 1907 against the sinking fund system 
 was the charge that the opportunity to get money from the 
 sinking funds for city bonds encouraged extravagance. 2 This 
 last commission was successful in seeing its recommendation for 
 serial loans incorporated in the charter of 1909. Henceforth all 
 loans issued by the city were to be made payable in annual 
 instalments. No new sinking fund might be established. 
 
 The year 1896 brought the net debt of the city to $45,879,000, 
 an increase of $5,186,000 for the year. In all $8,274,000 was 
 borrowed, $2,919,000 being inside the limit and $5,355,000 
 outside. Loans were made more than ever for objects which the 
 finance commission of 1895 had just condemned. The credit of 
 the city was well maintained during the financial disturbance in 
 1896, its bonds selling at only a slight decrease. Toward the end 
 of the year the city reduced the interest rate upon its twenty-year 
 bonds from 4 to 3! per cent. A 3! per cent loan for $1,500,000 
 was sold in the latter part of November at loif . Except for the 
 forty-year rapid transit loans, not a single 3! per cent loan had 
 been issued since early in iSo/D. 3 
 
 In his inaugural of 1897 Mayor Quincy complained of the 
 difficulty of getting loan appropriations for general purposes 
 considered by the city council, so great was the pressure for local 
 improvements. He also condemned the practice of borrowing 
 money for twenty years for works which would last but ten years. 
 The Mayor recommended that the city engineer make an esti- 
 mate of the probable life of every separate piece of construction 
 provided for by loan, and that the term of the loan be limited to 
 his estimate. 4 In 1896 the practice of issuing loans for less than 
 twenty years was revived, only to be given up soon after. The 
 finance commission of 1907 called attention to this abuse, and 
 
 1 City Documents, no. 142 (1895), pp. 19-22. 
 
 2 Finance Commission, ii, pp. 160-165. 
 
 1 Mayor's Inaugural (1897), pp. 10, n. * Ibid., pp. 100-102.
 
 1887-1908] THE METROPOLITAN DISTRICTS 327 
 
 commended the city government of 1906 and 1907 for making its 
 street improvement loan for fifteen years. It recommended that 
 the term of all loans for pavements and street construction be 
 limited to ten years. 1 
 
 At the end of 1897 the net debt stood at $51,482,000, the 
 increase for the year being $5,603,000. A total of $8,627,000 had 
 been borrowed, of which $5,537,000 was outside the limit and 
 $3,089,000 inside the limit. Three and one-half per cent loans 
 readily found a market, a large part selling as high as 105.889. 
 
 In 1898 the increase in the net debt was $2,740,000, the smallest 
 increase since 1893. In his inaugural of 1898 Mayor Quincy 
 urged that loans for other than income-yielding objects, such as 
 the subway, be inside the limit. He pointed out that this could 
 be accomplished by special acts. Otherwise the borrowing capa- 
 city of the city would be utilized for local improvements. Mayor 
 Quincy, however, did not look upon the great increase of expendi- 
 ture with alarm. If private capital had enough faith in the future 
 of the city to invest its millions in the South Terminal and the 
 Elevated, he believed the city need not fear to do its part. 2 
 
 The year 1899 saw a return to more extensive borrowing. The 
 net debt advanced to $58,333,000, an increase of $4,111,000 in the 
 year. Of a total debt of $8,748,000 created, $6,205,000 was out- 
 side the limit and $2,543,000 inside the limit. The 3! per cents 
 sold as high as 107.697. The net debt at the end of this year 
 meant a per capita burden of approximately $105, compared with 
 one of $75 five years earlier, and one of $65 at the beginning of the 
 period. To find anything comparable with the activity of these 
 five years, we have to go back to the days when Boston was 
 constructing her waterworks or to the period just before the 
 crisis of 1873. 
 
 By 1900 it was very plain that something must be done to check 
 this borrowing. On March 19, Mayor Hart made a statement to 
 the legislature in support of a measure which would raise the tax 
 limit to $12 and the debt limit to 2$ per cent, thus putting Boston 
 on the same plane as other cities. The object of the new law, he 
 
 1 Finance Commission, i, pp. 107 and 119. 
 * Mayor's Inaugural (1898), pp. 12-16.
 
 328 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 said, was to give Boston enough borrowing capacity to complete 
 the work already begun, and to provide for all requirements as 
 they might arise. The increase in the tax limit would, he be- 
 lieved, check the growth of the debt. 1 The legislature of 1900 
 granted the city's request for a debt limit of 2| per cent on the 
 average valuation of the preceding three years, but raised its tax 
 limit to only $io.5o. 2 
 
 This increase hi the tax limit made less necessary the use of the 
 city's credit. Though the debt continued to increase, the ad- 
 vance was not so rapid as it had been before 1900. The debt 
 created in 1900 was only $3,163,000. Of this, $2,322,000 was 
 outside the limit and $841,000 inside the limit. The proceeds of 
 a much higher tax rate allowed the city to pay all maintenance 
 expenditures from ordinary receipts, though not all the annually 
 recurring capital expenditures. The net debt fell from $58,333,- 
 ooo to $51,385,000, a decrease of $6,948,000. This large decrease 
 was made possible by the use of five million dollars in cancelling 
 Cochituate water bonds. This money was received from the 
 state in 1898 as the first payment on the purchase price of the 
 reservoir system. Even allowing for this, there was a decrease of 
 practically two millions made from ordinary receipts. In 1899, 
 $350,000 3 per cent bonds were issued, and in 1900, $1,066,000 
 more. None of these were sold on the market, all being taken at 
 par by the sinking fund commissioners. 
 
 Boston began the year 1901 with the right to borrow $9,759,000, 
 the product of the new i\ per cent law. The total debt created 
 this year was almost twice as much as in 1900 $5,971,000. 
 With its greater borrowing capacity we are not surprised to find 
 that $4,018,000 was borrowed by the city inside the limit, and but 
 $1,953,000 outside. The net debt fell $4,233,000 to $47,152,000. 
 But for the addition to the sinking fund of seven and one-half 
 millions, the final payment for the waterworks, the net debt this 
 year would have increased about three millions. The years 1891 
 and 1900 were the only years in this period, in which a reduction 
 in the debt was made from ordinary receipts. Inasmuch as 
 Boston was responsible for about 80 per cent of the metropolitan 
 1 City Documents, no. 104 (1900). 2 Acts, 1900, ch. 399.
 
 1887-1908] THE METROPOLITAN DISTRICTS 329 
 
 water debt, the receipt of $12,500,000 for the waterworks was to 
 the extent of $10,000,000 merely a payment from the right hand 
 to the left. All the debt issued in 1901 was taken at par by the 
 sinking fund commissioners or the various trust funds. More 
 than half of it consisted of 3 per cent bonds. 
 
 The margin for borrowing in 1902 was $8,128,000, including 
 loans authorized but not issued. The very large sum of $9,367,- 
 ooo was issued, $5,657,000 of this being inside the limit. Only 
 about one million in 3 per cents were issued; the 3^'s sold at 
 104.32, compared with 107 and 108 obtained at the last public sales 
 in 1900. This was the last issue of 3 per cents. Boston was 
 rapidly getting back into the practice of borrowing for all little 
 improvements. The net debt this year increased $6,936,000, the 
 largest advance in the period. In his inaugural of 1903, Mayor 
 Collins said: " The obvious fact cannot be ignored that Boston 
 either plunges or is rushed into deeper debt every year." l 
 
 The year 1903 added $4,128,000 to the net debt. Of the 
 $6,617,000 issued, all but $1,527,000 was outside the limit. This 
 year 3^ per cent loans were issued, $2,368,000 being taken at par 
 by the city funds and $3,949,000 being sold to the public at the 
 low price of 100.04. 
 
 In 1904 the increase was practically the same $4,211,000. 
 The debt created amounted to $7,189,000, of which $3,793,000 
 was contracted outside the limit, principally for separate systems 
 of drainage, sewerage works, the subways and the Charles River 
 improvements. The 3^ per cents sold this year at 100.937. 
 
 Little change took place in the borrowing policy in 1905. The 
 right to borrow was now $5,491,000, but the legislature was 
 almost as liberal in its permission to borrow outside the limit as it 
 had been before the granting of the 2\ per cent limit in 1900. 
 The net increase in 1905 was $4,106,000. The sum of $7,447,000 
 was borrowed, $4,536,000 of this being outside the limit. Higher 
 interest rates made it necessary for Boston to sell several millions 
 of her 3$ per cents "over the counter," the first time this method 
 had been resorted to since 1893.* They were sold, however, at 
 par, and at 100.217. 
 
 1 Mayor's Inaugural (1903), pp. 3, 4. * Ibid. (1906), p. 20.
 
 330 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 In his inaugural of 1906 Mayor Fitzgerald expressed his belief 
 that it would be a very desirable thing if the city's bonds could be 
 more widely distributed among its own people. The general 
 distribution of public obligations hi Europe, he said, was a factor 
 which makes for financial conservatism and political stability. 
 One great obstacle in the way of this change, according to the 
 Mayor, was the fact that the city bonds were subject to taxation. 
 Large capitalists could evade taxation, whereas small investors 
 might be caught by the assessor. The fear of having to pay i? 
 per cent in taxation on a 3! per cent bond was sufficient to make 
 the purchase unattractive. 1 In 1894 Mayor Matthews had 
 estimated that the exemption of city bonds, which brought in 
 very little hi taxes, would save the city from f to f per cent in the 
 rate of interest paid on future loans. 2 
 
 The last three years of the period saw an increase in the net 
 debt, but in each year the increase was less than in the preceding. 
 In 1906 the increase was $2,288,000; in 1907, $1,960,000; and in 
 1908, $1,255,000. The debt created in 1906 amounted to 
 $5,922,000, of which $3,497,000 was outside the limit. In that 
 year the city issued $2,023,000 3^ per cent bonds, all of which were 
 taken at par by the city funds, and $3,899,000 4 per cent bonds, 
 all sold to the public at the low price of 101.777. 
 
 In 1907 the total debt issued was $5,249,000, of which $3,152,- 
 ooo was outside the limit. The loans were placed to even less 
 advantage than in 1906. Only $92,250 3 ^ per cents were issued; 
 all the 4 per cents sold at par except $100,000, sold at 101. 
 
 The loans of 1908 show the influence of the finance commission. 
 But $4,498,000 was borrowed, only $1,738,000 being inside the 
 limit. Of the $2,760,000 borrowed outside the limit, $2,000,000 
 was for subway construction. Except for an issue of $1,800 at 
 3! per cent, the bonds bore 4 per cent. They sold on better 
 terms than the issues of 1907, bringing 106.44. 
 
 In addition to the city and county debt Boston was liable for a 
 large share of the metropolitan debts. Every year the city was 
 called upon for a certain proportion of the interest and sinking 
 
 1 Mayor's Inaugural (1906), p. 21. 
 
 * City Documents, No. 220 (1894), p. 29 (note).
 
 1887-1908] THE METROPOLITAN DISTRICTS 331 
 
 fund requirements of these debts. Consequently, in ascertaining 
 the real debt burden in this period, the city's share of these debts 
 should be added to its own direct debt. This has been done in the 
 following table, compiled by the finance commission of 1907, for 
 the quinquennial periods 1885 to 1905 and for the year igoy. 1 
 
 NET DEBT AT BEGINNING OF FISCAL YEAR 
 
 Net City and City's Share of 
 
 Year County Debt Metropolitan Debt Total Debt 
 
 1885 $24,753,949 $24,753,949 
 
 1890 30,120.655 $528,095 30,648,750 
 
 1895 37,131423 2,286,842 39418,266 
 
 IQOO 58,333,337 21,687,573 80,020,910 
 
 1005 62,427,219 38,096,539 100,523,758 
 
 1907 68,821,359 37,967,986 106,789,346 
 
 At just the time that the debt of Boston began to advance so 
 rapidly, the metropolitan debts commenced to assume import- 
 ance. The total debt of Boston, including her share of the 
 metropolitan loans, advanced from thirty-nine millions in 1895 to 
 eighty millions in 1900, when the metropolitan debts amounted to 
 over one-third of the city and county debts. The total debt 
 reached one hundred and six millions in 1907. At the end of the 
 period the city's share of the metropolitan debts was more than 
 one-half her own debt. Including her metropolitan debts, the 
 total per capita debt of Boston rose from about $65 in 1887 to 
 $80 in 1895, $140 in 1900 and $175 in 1908. The per capita 
 figure for the city and county debt was about $105 in 1900 and 
 $110 in 1908. 
 
 Of this debt of $106,000,000 in 1907, possibly $40,000,000 could 
 be looked upon as self-supporting, that incurred for the metropoli- 
 tan water system and for the subways. The share of Boston in 
 the net metropolitan water debt was twenty-seven or twenty- 
 eight millions. At the close of the period her water system was 
 on practically a self-supporting basis. It was unlikely that any 
 considerable part of the cost of water would be shifted to the 
 taxpayers. The subway debt of about twelve millions would be 
 taken care of by the receipts from the subways. 
 
 1 Finance Commission, i, p. 119.
 
 332 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 Though not ordinarily a charge upon the taxpayer, a self- 
 supporting debt increases the liability of the city and, conse- 
 quently, reduces its credit slightly. There is always the possi- 
 bility that the receipts of the industry may prove insufficient, in 
 which case the taxpayer would be liable. This possibility is not 
 so remote in a city where the mass of the voters have more to 
 gain by a reduction in public service rates than they will lose by 
 the consequent rise in tax rates. Though forty millions of these 
 one hundred and six millions of debt in 1907 might be looked upon 
 as ordinarily taking care of themselves, they should not be 
 regarded as of no consequence. 
 
 FINANCIAL POLICY 
 
 The period 1887 to 1908 was one of advancing expenditure. 
 The policy of retrenchment, so steadfastly adhered to in the years 
 following the crisis of 1873, was giving way by 1887 to one of 
 activity, which gradually became more marked as the years went 
 by, reaching its maximum force in the year 1897. After 1897 the 
 advance, though continued, was at a more moderate rate. 
 
 The movement of expenditures and receipts cannot be ex- 
 plained in this period as easily as in former ones by reference to 
 the avowed policies of various city administrations. In this 
 period the control of the finances of Boston was transferred to a 
 much greater degree from the City Hall to the State House. In 
 many instances, it must be admitted, the legislature simply 
 enacted the city's demands. But when these requests were once 
 enacted, subsequent administrations might find themselves com- 
 mitted to policies they were not in sympathy with. This fact 
 limited considerably the possibilities of retrenchment. On the 
 other hand, this same legislative supervision, exercised over the 
 city's ability to raise money either by taxation or by borrowing, 
 placed a check upon expenditures as excessive as those made in 
 the years preceding the crisis of 1873. I* 1 this legislative control 
 we find the cause of the more gradual growth of receipts, expendi- 
 tures and debt. 
 
 In 1887 and 1888 Hugh O'Brien was mayor. Though expendi- 
 tures including the state tax, increased about $1,600,000 in 1887,
 
 1887-1908] THE METROPOLITAN DISTRICTS 333 
 
 the Mayor was able to keep within the nine-dollar tax limit, and 
 also, in compliance with the radical demand of the law of 1885, to 
 bring the city's debt practically within the 2 per cent limit. All 
 loans made this year were for objects of a permanent character, 
 and were exempted by statute or by special act from the operation 
 of the debt limit. The net debt increased but $874,000. The 
 advance in expenditures was due largely to an increase of about 
 $740,000 in the expenditure for parks and of about $280,000 in the 
 state tax. 
 
 Expenditures were $16,894,657 in 1888, only slightly higher 
 than in the former year. Toward the end of the year the city 
 found itself with the right to borrow. The temptation was too 
 great, and Boston adopted once more her favorite policy of 
 borrowing for current expenditures. The net debt advanced in 
 1888 only $293,000. 
 
 Borrowing for current expenditures, indulged in to a small 
 extent in 1888, was practised to a greater degree in 1889, during 
 the first term of Mayor Thomas N. Hart. The increase in the 
 net debt was $3,421,000. 
 
 In 1890, during Mayor Hart's second term, a marked improve- 
 ment in the borrowing policy of the city was shown; the net debt 
 increased but $267,000. Expenditures were about $530,000 
 greater than in 1889. A large part of this advance was due to 
 greater expenditure for the improvement of the park system, an 
 expenditure of great importance during the next few years. In 
 this year expenditures for the new library, which was being built 
 and equipped from 1888 to 1895, reached their highest point. 
 
 From 1891 to 1894 Nathan Matthews, Jr. was mayor. His 
 keen analysis of the city's needs, so fortunately preserved in his 
 valedictory address, made his administration especially effective. 
 He secured the enactment of chapter 323 of 1891, which, if it had 
 not been held unconstitutional, would have opened to Boston 
 large additional receipts from special assessments. Expenditures 
 during the four years 1891 to 1894 increased at a faster rate than 
 in the four preceding. The year 1891 saw still further improve- 
 ment in the policy of refusing to borrow for current expenditures, 
 and the net debt was reduced $908,000.
 
 334 TBE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 This year brought a very large increase in the expenditure for 
 streets which was carried still further in 1892 and succeeding 
 years. Street improvements were now being made from loans 
 authorized by the legislature outside the debt limit, and the 
 limit was fast becoming of no effect. Greater borrowing was 
 necessary in 1892, some of which was for annually-recurring 
 expenditures. The erection of more suitable buildings for the 
 institutions called for large appropriations in 1892 and several 
 succeeding years. 
 
 In spite of the financial storm of 1893 expenditures continued 
 their upward movement. Though the tax receipts fell off this 
 year, the total receipts were greater, due to a considerable extent 
 to large receipts from the water department. At this time the 
 water receipts were responding to the efforts of the administration 
 to make the department self-supporting. 
 
 In 1894 there began the most rapid rise in expenditures which 
 took place in this period. Expenditures, inclusive of the state 
 tax, which gave little concern at this time, were $20,706,534 in 
 1893, $22,100,527 in 1894, $23,421,277 in 1895, $24,486,125 in 
 1896, and $27,739,526 in 1897. A large part of the increase of 
 1894 was due to the expenditure of $2,409,906 for parks and public 
 grounds, by far the largest expenditure in the history of the park 
 system. The cost of adding to the water system was also respon- 
 sible for a large increase. As taxation could not meet the great 
 advance in municipal expenditure now taking place, borrowing, 
 made easy by the legislature, was resorted to on a much larger 
 scale than ever before. Almost every permanent improvement 
 could now be met by loans, outside the limit; the right to borrow 
 within the limit was thus available for objects which should have 
 been paid for from taxes. Large loans in 1894 raised the net debt 
 by $3,622,000, the largest increase up to that time in the period. 
 
 The very great municipal activity in 1895 was in strange con- 
 trast to the lethargy then prevailing in private business. Large 
 increases were made in the police force; a substantial addition 
 was made to the fire department; about $700,000 more was spent 
 for streets; and the expenditure for extensions in the water 
 system was at the high point of the period. The legislature of
 
 1887-1908] THE METROPOLITAN DISTRICTS 335 
 
 1895 granted the right to borrow for schoolhouse construction 
 outside the limit. This year saw the first great expenditure for 
 subways. The increase in the net debt was $3,562,000. 
 
 In 1896 the family which had already given Boston two mayors 
 gave the city a third. Josiah Quincy was elected under the 
 provisions of chapter 449 of 1895 for a two-year term. In 1898 
 he took office again. Like the first and second Quincy, he came 
 at a time of very great increase in municipal expenditures. But, 
 whereas his predecessors started the movements which led, in the 
 case of the first Quincy, to the Faneuil Hall improvement, and, 
 in the case of the second, to the building of the waterworks, the 
 third Quincy brought a movement already begun to its culmina- 
 tion. His term, however, was not given simply to carrying out 
 the policies of earlier administrations. He incorporated in the 
 financial policy of Boston the principle that it was the business of 
 the city to expend money for objects that would bring to her 
 poorest citizens some of the elementary comforts enjoyed by her 
 richer ones. As a result of his endeavors, Boston made a good 
 beginning in a system of playgrounds and gymnasia, and pro- 
 vided far more adequate bathing facilities. 
 
 The greatest increase in the expenditures of 1896 was for 
 streets, which advanced about $1,100,000. The subway appro- 
 priation was $400,000 larger than in the previous year. Schools 
 demanded $300,000 more. To meet such increases the ordinary 
 receipts contributed a substantial amount. The tax rate of 
 $12.90 brought in about $500,000 more, and the water receipts, 
 which had made a remarkable advance from $2,146,888 in 1894 
 to $2,872,969 in 1895, contributed about $250,000 more in 1896. 
 But the brunt of these great expenditures had to be met by bor- 
 rowing. The total loans of the year were $8,274,000, making an 
 increase in the net debt of $5,186,000. 
 
 The year 1897 saw the greatest increase in expenditures in the 
 period about $3,250,000. The expenditure of $27,739,526 
 reached in that year was not exceeded until 1901. About 
 $2,000,000 of this increase was for streets. Of this important 
 branch, sewers were demanding $800,000 more than in the pre- 
 vious year; the long-neglected system was now being put into
 
 336 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 better condition from funds borrowed outside the limit. Bridge 
 expenditures rose about $450,000 this year on account of the new 
 Charlestown bridge. School expenditure was almost $400,000 
 greater. The receipts, under the influence of a tax rate of $13.00, 
 increased almost $1,000,000. The net debt advanced, however, 
 $5,603,000. It now stood at $51,482,000, over twice what it 
 was at the beginning of the period, and $20,000,000 more than it 
 was at the end of 1893. The last five years had seen an average 
 annual increase of $4,000,000. Meanwhile the tax rate, under 
 the working of the law of 1885, advanced from $12.80 to $13.00. 
 
 Expenditures in 1898 were about $1,700,000 below those of 
 1897. The increase in the net debt was $2,740,000. The tax 
 rate in 1898 was $13.60 
 
 In 1899 expenditures advanced to almost the figure reached in 
 1897. ^ n increase in the expenditures for streets and schools was 
 largely responsible. The growth of school expenditure from 
 $2,499,573 m *894 to $5,739,510 in 1904 is noteworthy. Though 
 a great part of this increase was for newschoolhouses, and was met 
 by borrowing, a considerable part of the advance was for current 
 expenditures, and was met from taxes. Chapter 400 of 1898 and 
 its amendments, imposing a limit on the appropriations of the 
 independent school committee, appear to have been liberal 
 measures. 
 
 The inadequacy of the nine-dollar tax law led in 1900 to a limit 
 of $10.50. The debt limit was raised to i\ per cent. This more 
 liberal tax limit, in conjunction with a less rapid increase in ex- 
 penditures, made possible the restriction of borrowing to a smaller 
 scale and to a more legitimate field. 
 
 In 1900 Thomas N. Hart was called again to the office of mayor. 
 The first year of his administration saw expenditures below those 
 of 1899. With almost full advantage taken of the new $10.50 law 
 the receipts of the city were increased $1,500,000. Under these 
 circumstances the net debt showed a decrease. Most of the 
 remarkable reduction of $6,948,000 made in this year was, how- 
 ever, not accomplished by the use of ordinary receipts but by the 
 employment of $5,000,000, paid in 1898 as the first instalment on 
 the purchase price of the reservoir system.
 
 1887-1908] THE METROPOLITAN DISTRICTS 337 
 
 Expenditures were not slow in overtaking the new receipts of 
 the city. In 1901 there was an increase in practically every 
 branch, amounting in all to about $1,400,000. But for the final 
 payment on the waterworks the net debt would have increased 
 this year, instead of showing a decrease of $4,233,000. The tax 
 rate in 1901 was $14.90. 
 
 Beginning with 1902, Patrick A. Collins was twice elected 
 mayor. During his first term expenditures increased from 
 $28,550,375 in 1901 to $30,212,106 in 1902, and $32,110,718 in 
 1903. The increase in the first year was due principally to larger 
 rapid transit appropriations and to an increase of about $1,000,- 
 ooo in the expenditure for parks and public grounds. 
 
 Almost all of this increase for parks was due to the collection of 
 the first metropolitan park assessment, which included the levies 
 of 1900 and 1901. The importance of the various metropolitan 
 assessments, expenditures beyond the control of the city, was 
 rapidly becoming apparent. In 1908 the metropolitan assess- 
 ments were: sewer, $262,095; water, $1,789,315; park, $634,583; 
 a total of $2,685,994. These demanded in the last year of the 
 period 8 per cent of the total expenditures of the city, inclusive 
 of the state tax. 
 
 The tax rate for 1902 was lowered to $14.80. Boston, however, 
 was taking full advantage of her right to tax, except to the extent 
 of 40 cents on every $i ,000 of assessable property which was to be 
 used for schoolhouse construction. The reason for this decline is 
 found in the smaller debt requirements, resulting from the can- 
 cellation of Cochituate water bonds. With her receipts about the 
 same as in 1901 and her expenditures about $1,700,000 greater, 
 Boston was forced in 1902 to add $6,936,000 to her net debt. The 
 policy of borrowing on the slightest excuse was again rapidly 
 becoming the rule. 
 
 Expenditures in 1903 were about $1,900,000 greater than in 
 1902. In this year expenditures for streets were the highest in 
 the period, in fact, the highest in the history of the city. Begin- 
 ning with this year, the state tax demanded more and more of the 
 city's receipts. From $541,920 in 1902 the quota of Boston rose 
 to $903,200 in 1903 and to $1,978,350 in 1908. The assessment
 
 338 THE FINANCIAL HISTORY OF BOSTON [1887-1908 
 
 of 1908 was the largest in the history of the city, the next largest 
 being that of 1867 which was $1,694,150. The state tax at the 
 end of the period was responsible for 6 per cent of the city's 
 expenditures. But for this sudden growth in the demands of the 
 state, the expenditures of 1908 would have been only $800,000 
 greater than those of 1902. The year 1903 added $4,128,000 to 
 the net debt. 
 
 The expenditures of 1904 were practically the same as those 
 of 1903. School expenditures reached the record figure of 
 $5,739,510. Street expenditures fell off somewhat; much less 
 was spent from now on for streets proper and more for sewers and 
 drains. The net debt increased $4,211,000. 
 
 An increase of $560,000 in the expenditures of 1905 was due 
 almost entirely to an increase in the state tax. School expendi- 
 tures fell back $1,000,000 to a level maintained during the rest of 
 the period. The legislature was becoming less liberal in its 
 supervision of schoolhouse loans. The expenditures for rapid 
 transit reached their highest point $2,678,524. The net debt 
 advanced in 1905 $4,106,000. 
 
 In the years 1906 and 1907 John F. Fitzgerald was mayor. 
 In 1906 the total expenditures, inclusive of the state tax, were 
 $100,000 less than in 1905. As the state tax fell about $180,000 
 this year, it meant that the city's own expenditures were about 
 $80,000 greater than in 1905. The sudden jump in 1906 in the 
 interest charge on the city debt from $2,470,626 to $3,020,658 
 called attention to the fact that at no slow rate the loan policy of 
 the city was diverting a larger and larger part of the ordinary 
 receipts from the needs of the present to the debts of the past. 
 Expenditures had not increased very rapidly since 1897, and yet 
 the debt was rising every year. The large payment from the 
 state for the reservoir system had checked the growth of the city's 
 debt, but had substituted a metropolitan debt. Receipts could 
 not keep pace with the expenditures which the citizens of Boston 
 demanded. In spite of her heavy borrowings, many felt that 
 much-needed municipal work was being postponed. It was this 
 situation that finally compelled the appointment of the finance 
 commission of 1907 to suggest how the city might live within its
 
 1887-1908] THE METROPOLITAN DISTRICTS 339 
 
 means, and at the same time meet the legitimate demands of its 
 citizens. 
 
 Increasing receipts, accompanied by stationary expenditures, 
 resulted in a much smaller increase in the net debt in 1906; it 
 advanced $2,288,000. The story of 1907 is practically the same 
 as that of 1906. Expenditures were stationary and the net debt 
 advanced somewhat less $1,960,000. 
 
 The last year of the period was the first year of Mayor George 
 A. Hibbard's term. The Mayor went into office with the avowed 
 purpose of reducing expenditures and at the same time maintain- 
 ing the efficiency of the municipal machine. When we consider 
 the difficulties which stood in the way of a mayor bent on re- 
 trenchment, we must conclude that Mayor Hibbard accomplished 
 a good deal. A large part of the city's expenditures, such as the 
 debt requirements, the state tax, the metropolitan and other 
 assessments, and to a great degree the appropriations for the 
 school and police departments, it was not within the power of the 
 mayor to reduce. The introduction of economies in the depart- 
 ments which had suffered most from political patronage naturally 
 met with great opposition. The Mayor was able, however, to 
 reduce the city's expenditures, exclusive of the state tax, $1,150,- 
 ooo. The increase hi the net debt was kept down to $1,255,000, 
 $1,000,000 less than was productively invested that year in the 
 subway system. The part which the finance commission took in 
 recommending many of these economies amply justified its 
 appointment. 
 
 The period 1887 to 1908 was on the whole one of increase in 
 expenditures, the most rapid advance falling in the years 1894 to 
 1897. Unable to raise within the tax limit the money needed for 
 improvements, often not even all the money demanded for ordi- 
 nary expenditures, the city adopted the probably more agreeable 
 policy of constant borrowing. When the debt limit was insuffi- 
 cient to provide the desired loans, the legislature was easily 
 prevailed upon to permit borrowing " outside the limit." As a 
 result, the net city debt rose in this period from $24,712,000 to 
 $72,036,000, and metropolitan obligations came into existence to 
 the extent of about $40,000,000 more.
 
 CHAPTER VII 
 
 CONCLUSION 
 
 WE have now studied in detail the development of the municipal 
 needs of Boston during eighty-seven years under the charter. 
 We have seen the budget estimates increase in that time from 
 about $200,000, the amount required to meet the few wants of a 
 town of forty-five thousand inhabitants, to over $30,000,000, the 
 cost of supplying municipal conveniences to 650,000 people. The 
 per capita cost increased in the meantime from about $4.40 to 
 $45.00. This remarkable advance represents the cost of obtaining 
 increasingly better service in the old departments of town expen- 
 diture, of extending them, and of introducing many new branches 
 of municipal activity. The money needed for the accomplish- 
 ment of this great change was obtained by an increase in the tax 
 rate from $3.65 to $16.50, by the development of new sources of 
 income, by the sale of the public lands, and by the creation of a 
 debt of over $100,000,000. 
 
 The course of the city's finances was influenced by the changing 
 forms of government. The incorporation of the town in 1822 
 made possible a more rapid development under the representative 
 form of government, although it also stimulated expenditures and 
 accustomed the taxpayers to a permanent debt. The charter of 
 1822 was not without defects; the larger part of the administra- 
 tive functions of the city was intrusted to the board of mayor and 
 aldermen, a provision which prevented unity and responsibility 
 in the executive department. This defect was somewhat remedied 
 by the position of the mayor as chairman of the upper branch 
 of the council. By placing themselves at the head of important 
 committees, the early mayors were able to obtain a certain unity 
 of action. The revision of 1854 removed the mayor from his 
 position on the board and in return gave him a qualified veto, 
 a change which strengthened the rule of the committees. The 
 rapid growth of the city after the War made clearer the inability 
 
 340
 
 CONCLUSION 341 
 
 of the aldermen to control the administration of affairs in a large 
 community. The extravagance of the years preceding the crisis 
 of 1873 anc ^ tk e inefficient service rendered by certain depart- 
 ments were due in part to the committee system. 
 
 The complete separation of the legislative from the executive 
 did not come until 1885, although the establishment of com- 
 missioners over several departments after 1870 marks the turning 
 point in the power of the aldermen. The new charter gave the 
 mayor the power of appointing the heads of departments, who, in 
 turn, were given complete control of their own departments. 
 The members of the city council were expressly forbidden to take 
 part in executive affairs. 
 
 Though the charter of 1885 m ade distinct improvements in the 
 government of Boston, certain defects became apparent as time 
 went on. The most important of these were: first, the require- 
 ment that the mayor's appointees should be confirmed by the 
 board of aldermen, second, the failure of the act to name any 
 penalty in case of interference by the city council or any of its 
 members with the work of the executive branch, and, finally, the 
 lack of a proper check on the appointments of the mayor. These 
 defects made easier the uneconomical and sometimes illegal use 
 of the city's funds. 
 
 Fortunately for Boston, the changes recommended by the 
 finance commission of 1907 were adopted by the city. The new 
 charter increased the power of the mayor by extending his term 
 to four years, subject to a recall after two years. It gave him full 
 power of appointment, limited only by the certification of the 
 civil service commission. The city council was made more 
 efficient, more amenable to public opinion, and more difficult of 
 access to ward politicians, by its reduction to a single chamber of 
 but nine members, elected at large for three-year terms. A 
 penalty was imposed for infraction of the rule against interference 
 with the work of the executive; a permanent finance commission 
 was established; and provisions, making more likely the passage 
 of an economical budget, were put in force. 
 
 Effective as are the provisions of the new charter, they are not 
 effective enough to insure good government without the intelli-
 
 342 THE FINANCIAL HISTORY OF BOSTON 
 
 gent cooperation of the electorate. While the charter makes 
 more probable the election of honest and efficient officials, it does 
 not guarantee such action. If inefficient or dishonest men are 
 elected through the failure of the voter to perform his duty, their 
 power to do mischief, will, it is true, be limited; it cannot be 
 annulled by charter provisions. 
 
 The development of the municipality falls naturally into five 
 periods. The first, 1822 to 1844, has many of the character- 
 istics of the old town economy. Except for the Faneuil Hall 
 improvement, carried out by Mayor Quincy, no great undertak- 
 ings were attempted. An advance was made, however, in the 
 organization of many of the departments, especially the police 
 and the fire. A step was made toward a scientific classification 
 of the inmates of the institutions. Several new branches of 
 expenditure were introduced, such as the cleaning of streets and 
 the maintaining of common sewers. The growth of municipal 
 needs during the first period can be measured by the advance of 
 the per capita expenditure from $4.00 to $7.00. A debt of $784,- 
 ooo was acquired; the tax rate rose from $3.65 to $6.00. 
 
 In the period 1845 to 1859 Boston assumed more the appear- 
 ance of a municipality. The work of all branches was carried on 
 upon a much larger scale. Much was expended for the widening 
 of streets, the laying of sewers, the preparation of the public 
 lands for sale, and the construction of various public buildings, 
 such as the new jail and the house of industry on Deer Island. 
 The cost of many undertakings, formerly classed as extraordin- 
 ary, became ordinary. The greatest work was the construction 
 of the Cochituate water system. The per capita expenditure 
 rose from $7.00 to $20.00. The debt stood at $7,524,000 at the 
 end of the period; the tax rate, at $9.70. 
 
 The period 1860 to 1873 was one f extraordinary activity. It 
 opened with large demands for the preservation of the Union, and 
 closed with tremendous expenditures for public improvements. 
 Among the accomplishments of this period were the construction 
 of the Chestnut Hill Reservoir, the reduction of Fort Hill, 
 the building of Atlantic Avenue, and the raising of the low terri- 
 tory. In 1870 the city took over the ferries. The Great Fire of
 
 CONCLUSION 343 
 
 November, 1872, resulted in very large expenditures, especially 
 for the widening of streets in the burnt district. The annexation 
 of neighboring communities added to the cost of government 
 toward the end of the period, bringing to the front many problems, 
 such as streets, sewers and water. The per capita expenditure 
 for 1873 was $65.00, the highest in the history of the city. The 
 period closed with a tax rate of $12.80, and a net debt of $27,719,- 
 ooo. 
 
 The period 1874 to 1886 was necessarily one of retrenchment. 
 Commercial depression demanded a cessation of all but the very 
 necessary activities. Consequently, we find expenditures at the 
 end of the period essentially where they were at the beginning. 
 Advances were made, however, in the standard of municipal 
 service, particularly in the department of institutions. The city 
 was forced to undertake two great works, the construction of the 
 Sudbury water system and the building of a line of intercepting 
 sewers, these improvements not being capable of postponement. 
 The period saw the beginning of the public park system. Re- 
 trenchment, combined with the growth of population, permitted 
 a decline in the per capita expenditure to $36.00. The tax rate in 
 1886 was $12.70. The net debt at the end of the period stood at 
 $26,487,000. 
 
 During the period 1887 to 1908 the general movement of 
 expenditures was steadily upward. The long period of retrench- 
 ment left Boston with many tasks to accomplish. Millions of 
 dollars were demanded for schoolhouses, streets, sewers, parks 
 and public institutions. Municipal activity went into new fields. 
 Civic responsibility for the children of its less-favored citizens 
 Y jught the playground. A keener interest in the future of these 
 ame children required the appropriation of large sums for 
 schools of a technical character. A far-seeing policy directed to 
 the solution of the rapid transit problem called for the expendi- 
 ture of millions in the building of subways. The period also saw 
 the establishment of the great metropolitan systems which made 
 possible a more economical satisfaction of certain vital wants. 
 
 The ever-insistent demand for new services carried the per 
 capita expenditure to $47.00 in 1908. The low tax limit made
 
 344 THE FINANCIAL HISTORY OF BOSTON 
 
 impossible the meeting of expenditures from ordinary receipts. 
 Consequently, constant recourse was had to the use of the city's 
 credit. The debt of Boston advanced, easily pushing aside the 
 barriers erected by the legislature, until at the end of the period 
 it stood, including her share of the metropolitan debts, at over 
 $100,000,000, a per capita burden of about $175. Interest and 
 sinking fund requirements, not included in the tax limit, were an 
 important force in raising the tax rate to $16.50 in 1908. 
 
 From the second period onward, we find frequent allusions to 
 the high per capita cost of municipal government in Boston. 
 The causes of this phenomenon are numerous. In the first place, 
 it is very probable that the citizens of Boston demanded a high 
 standard of service, a fact seen plainly in the street-cleaning, 
 lighting, and school departments. 
 
 Moreover, after 1844 there was considerable expenditure that 
 might be deemed extravagant, especially in the construction of 
 schoolhouses and other public buildings. This fault was most 
 evident in the years immediately following the War. Corruption 
 was also an element after the War. 
 
 A further cause is found in the geographical situation of Boston. 
 The city could not grow in population except at great cost. To 
 provide homes for her citizens, she made large expenditures in 
 preparing the public lands for sale, and in making the necessary 
 drainage improvements. Moreover, the city spent large amounts 
 in securing adequate territory for the expansion of her commercial 
 interests. The reduction of Fort Hill and the building of Atlantic 
 Avenue are examples of such improvements. 
 
 Besides, the town bequeathed to the city a most miserable 
 system of streets. Two reasons may be given for the perpetua- 
 tion of this evil to a time when its removal required a very great 
 expenditure of public money. In the first place, the early govern- 
 ments did not plan enough for the future; in the second place, 
 their inability to charge any part of the cost upon the abutter 
 deterred them from undertaking extensive improvements. 
 When the growth of the city required the immediate widening of 
 streets in the business district at enormous cost, the city govern- 
 ment was unable to secure power to levy adequate special assess-
 
 CONCLUSION 345 
 
 ments. The constant expenditure for additional supplies of 
 water on account of wasteful consumption was also an important 
 factor. 
 
 In her municipal investments Boston met with success and 
 failure. Her markets were profitable. Her real estate ventures, 
 if we exclude the raising of the low territories carried out with a 
 non-fiscal purpose, were successful. Her waterworks, on the 
 other hand, were unprofitable, most administrations yielding to 
 the demand for low rates. A more general adoption of the meter 
 system would have prevented much waste. The ferries were 
 decidedly unprofitable. The subway system gave at the end 
 of the period every indication of being successful. Fortunately 
 for the taxpayers, all the receipts from the subways, except part 
 of those from the East Boston Tunnel, came from rentals paid by 
 the railway companies. 
 
 The expenditures of Boston will continue to grow; even the per 
 capita figure will probably increase somewhat. Her tax rate will 
 also rise, though more gradually than in the past. The greatest 
 expenditures of the next generation will be for streets and kindred 
 objects, and for subway construction. Boston is already com- 
 mitted to the policy of sewer and drainage improvement and to 
 the building of subways. Before long she will be forced to expend 
 millions in street- widening; her progress demands it. Fortu- 
 nately for Boston chapter 536 of 1913 now gives her the power to 
 levy special assessments for street improvements up to the full 
 special benefit, not exceeding the cost of the improvement. 
 Moreover, there is no limit, as formerly, to the assessment area. 
 
 The abuse of the city's borrowing power, so marked in the 
 history of the municipality, must be continually guarded against. 
 A real debt limit must be maintained. It cannot be expected 
 that the practice of almost a century can be permanently given 
 up without aid from the outside. This easy method of letting 
 the future taxpayers supply the wants of the present finds, un- 
 fortunately, few vigorous opponents. If no other check should 
 be imposed upon Boston, the debt limit should be enforced. 
 
 On the other hand, the tax limit should be removed. It has 
 simply given an entirely unnecessary stimulus to borrowing; it
 
 346 TEE FINANCIAL HISTORY OF BOSTON 
 
 has but made firmer the hold of a bad habit. Extravagant 
 expenditure, fostered by the use of the city's credit, has, more- 
 over, pushed up the tax rate, for interest and sulking fund pay- 
 ments cannot be indefinitely postponed. The expenditures of 
 Boston have become so largely of the recurring type that the 
 field for the loan can be greatly restricted without bringing serious 
 variations into her tax rate. 
 
 The motive which led to the limitation of 1885 was the fear 
 that the abnormally high tax rate of 1884 would be maintained. 
 There was nothing in the history of the city's finances to justify 
 such a fear. The electorate of Boston will have to change very 
 radically before a low tax rate will cease to be one of the surest 
 ways of securing reelection. The fact that in the last period the 
 debt limit gave way and not the tax limit shows which way the 
 tide runs. 
 
 Moreover, the removal of the tax limit will help to awaken the 
 tax-paying portion of the electorate. The fancied security of the 
 limit has caused the business man to neglect civic responsibilities. 
 As soon as he realizes that his tax bill may become an important 
 part of his expenditures, he will make the business of the city his 
 business. Then will the framers of the charter fully realize their 
 hopes. The cooperation of the voters will give Boston an honest 
 and efficient government.
 
 APPENDIX I
 
 348 
 
 APPENDIX I 
 
 EXPENDITURES, 1818-1859 
 
 Year 
 
 General 
 Govern- 
 ment 
 
 Police 
 
 Fire 
 
 Institutions 
 
 Public 
 Grounds 
 
 Streets, 
 Sewers, 
 Etc. 
 
 Library 
 
 Schools 
 
 1818 
 
 $11,677.36 
 
 $8,779.91 
 
 $1,661.88 
 
 $12,490.65 
 
 $637.62 
 
 $29,214.07 
 
 
 
 1819 
 
 14,824.03 
 
 8,820.42 
 
 1,161.06 
 
 32,578.76 
 
 1,356.34 
 
 34,392.46 
 
 
 
 1820 
 
 8,303.29 
 
 8,768.40 
 
 2,026.26 
 
 18,784.77 
 
 3,784.31 
 
 27,975.12 
 
 
 
 1821 
 
 12,000.00 
 
 9,600.00 
 
 2,500.00 
 
 40,000.00 
 
 1,500.00 
 
 33,600.00 
 
 
 
 1822 
 
 54,737-12 
 
 8,809.52 
 
 2,766.02 
 
 17,938.26 
 
 391.62 
 
 42,261.60 
 
 
 73,626.04 
 
 1823 
 
 54,029.24 
 
 10,232.39 
 
 8,387.70 
 
 52,160.75 
 
 4,500.14 
 
 80,002.27 
 
 
 74,386 76 
 
 1824 
 
 28,769.12 
 
 10,263.53 
 
 2,505.83 
 
 58,547.63 
 
 61,485.93 
 
 69,309.72 
 
 
 65 736 81 
 
 1825 
 
 28,804.09 
 
 8,898.02 
 
 31,134.84 
 
 55,006.47 
 
 528.94 
 
 110,766.39 
 
 
 
 1826 
 
 32,623.20 
 
 9,985.21 
 
 25,488.08 
 
 30,139.99 
 
 2,500.00 
 
 717,852.70 
 
 
 
 1827 
 
 39,864.71 
 
 10,734.36 
 
 11,133.57 
 
 33,076.76 
 
 925.95 
 
 106,340.07 
 
 
 
 1828 
 
 29,808.99 
 
 11,360.76 
 
 20,031.42 
 
 36,810.32 
 
 1,763.33 
 
 75,536.97 
 
 
 53 368 04 
 
 1829 
 
 31,334.08 
 
 11,096.00 
 
 23,592.27 
 
 37,123.06 
 
 996.00 
 
 75,876.92 
 
 
 52,335.35 
 
 1830 
 
 54,014.14 
 
 11,333.51 
 
 12,033.19 
 
 39,384.30 
 
 1,969.94 
 
 74,600.53 
 
 
 
 1831 
 
 31,623.33 
 
 12,040.47 
 
 12,199.64 
 
 40,498.28 
 
 2,930.86 
 
 95,087.03 
 
 
 53 276 66 
 
 1832 
 
 35,953.73 
 
 12,527.48 
 
 17,999.31 
 
 61,591.55 
 
 2,076.86 
 
 220,126.54 
 
 
 
 1833 
 
 77,066.21 
 
 21,116.64 
 
 13,974.50 
 
 44,773.17 
 
 1,854.30 
 
 241,137.83 
 
 
 
 1834 
 
 104,643.26 
 
 30,830.73 
 
 26,427.60 
 
 56,106.40 
 
 3,493.47 
 
 209,413.00 
 
 
 
 1833 
 
 93,764.76 
 
 31,887.75 
 
 25,014.80 
 
 68.366.60 
 
 6,314.83 
 
 240,237.37 
 
 
 
 1836 
 
 62,659.18 
 
 26,942.07 
 
 49,849.52 
 
 70,782.60 
 
 86,783.61 
 
 283,118.75 
 
 
 
 1837 
 
 44,504.76 
 
 34,723.08 
 
 56,723.36 
 
 54,450.31 
 
 13,810.62 
 
 213,753.38 
 
 
 
 1838 
 
 46,825.71 
 
 44*382.32 
 
 46,328.22 
 
 63,167.06 
 
 3,991.65 
 
 
 
 
 1839 
 
 78,398.44 
 
 45,602.39 
 
 45,927.44 
 
 68,218.16 
 
 11,353.38 
 
 272,274.99 
 
 
 136,102.99 
 
 1840 
 
 65,721.33 
 
 46,434.12 
 
 42,082.19 
 
 78,837.66 
 
 4,830.74 
 
 114,875.53 
 
 
 119,455.70 
 
 1841 
 
 50,801.56 
 
 48,923.84 
 
 38,738.43 
 
 85,520.53 
 
 2,480.97 
 
 145,843.18 
 
 
 
 1842 
 
 43,667.30 
 
 53,159.14 
 
 35,728.31 
 
 85,802.12 
 
 -1)711 4 s 
 
 154,723.19 
 
 
 138,771.91 
 
 1843 
 
 42,304.54 
 
 35,732.85 
 
 40,601.72 
 
 77,701.71 
 
 4,059.01 
 
 138,305.42 
 
 
 216,629.01 
 
 1844 
 
 45,194.37 
 
 37,667.56 
 
 44.272.54 
 
 80,814.88 
 
 1,768.21 
 
 173,186.71 
 
 
 
 1845 
 
 49,499.80 
 
 73,331.90 
 
 
 80,515.27 
 
 3>397.I5 
 
 277,218.36 
 
 
 
 1846 
 
 54,007.11 
 
 75,496.35 
 
 73,669.79 
 
 112,349.12 
 
 6,788.02 
 
 518,374.26 
 
 
 299,195.91 
 
 1847 
 
 54,126.72 
 
 88,941.06 
 
 79,982.88 
 
 126,066.00 
 
 119,173.96 
 
 538,739.80 
 
 
 389,707.55 
 
 1848 
 
 199,504.29 
 
 101,946.96 
 
 73,612.64 
 
 123,598.23 
 
 11,157.21 
 
 590,850.15 
 
 
 
 1849 
 1830 
 1851 
 1852 
 1853 
 1834 
 1833 
 1856 
 1837 
 1838 
 1839 
 
 212,613.46 
 267,761.63 
 128,320.02 
 86,143.33 
 96,071.41 
 98,071.21 
 101,875.34 
 86,493-87 
 97,384-77 
 109,492.48 
 112,457.45 
 
 118,536.68 
 124,386.80 
 144,903.83 
 128,949.86 
 139,391-92 
 173,895-43 
 204,485.73 
 201,909.97 
 216,657.82 
 235,699-89 
 225,853-22 
 
 62,861.43 
 63,290.34 
 78,417.95 
 72,075.41 
 00,340.91 
 93,748.57 
 94,804.01 
 98,919.84 
 118,764.46 
 113,690.55 
 132,267.01 
 
 226,609.10 
 248,496.65 
 233,806.81 
 176,777-05 
 194,466.53 
 200,314.80 
 259,768.26 
 211,948.91 
 303,47S-io 
 230,376-44 
 263,128.24 
 
 21,521.55 
 11,893.34 
 24,813.21 
 19,340.71 
 35,370.00 
 33,451.02 
 30,893.28 
 26,265.34 
 60,491.13 
 40,000.34 
 36,499.94 
 
 500,188.70 
 453,571.36 
 559,767.39 
 568,477-46 
 560,088.87 
 614,280.53 
 709,568.49 
 1,008,887.45 
 1,324,591-69 
 1,244.219.45 
 1,048,034.66 
 
 $240.41 
 92.23 
 696.37 
 39,539-86 
 84,523-63 
 12,300.70 
 90,329-54 
 108,864.46 
 I45,55o.io 
 23.856.59 
 39,561.97 
 
 315,339-33 
 325,913.72 
 297,666.80 
 330,231.33 
 272,300.23 
 389,879-18 
 442,670.96 
 350,953-42 
 346,622.99 
 460,794.18 
 519,031.73 
 
 1 The figures for 1821 are estimated.
 
 APPENDIX I 
 
 349 
 
 EXPENDITURES, 1818-1859 
 
 Water 
 
 County of 
 Suffolk' 
 
 Miscel- 
 laneous 
 
 Total 
 
 Interest 
 
 Total 
 
 State Tax 
 
 Total 
 
 Year 
 
 
 $21,828.00 
 
 $6,746.58 
 
 $133,002.15 
 
 $2,123.21 
 
 $135.215-36 
 
 $21,965-33 
 
 $157,180.60 
 
 1818 
 
 
 23,871.00 
 
 11,529.06 
 
 165,559-63 
 
 1,023.80 
 
 166.583.43 
 
 22,061.33 
 
 188,644.76 
 
 l8lQ 
 
 
 29,768.40 
 
 6,377.61 
 
 I50.22Q.5Q 
 
 
 150,220.50 
 
 21,749-43 
 
 171,979-02 
 
 1820 
 
 
 30,000.00 
 
 13,000.00 
 
 186,700.00 
 
 
 186,700.00 
 
 
 186,700.00 
 
 1821 
 
 .... 
 
 31,204.79 
 
 6,549-52 
 
 238,574.49 
 
 2,020.73 
 
 240,604.22 
 
 24,117.02 
 
 264,721.24 
 
 1822 
 
 .... 
 
 30,833.70 
 
 8,032.25 
 
 322,565.20 
 
 6,522.40 
 
 320,087.60 
 
 26,550.50 
 
 355,638.10 
 
 1823 
 
 . . . 
 
 33,560.14 
 
 11,824.06 
 
 342,203.67 
 
 14,203.18 
 
 356,406.85 
 
 26,606.50 
 
 383,013.35 
 
 1824 
 
 ... 
 
 28,330.28 
 
 4,451-09 
 
 334,974-50 
 
 I3.34i.43 
 
 348,315-93 
 
 26,808.50 
 
 375,214-43 
 
 1825 
 
 .... 
 
 37,634-69 
 
 10,470.20 
 
 045,097-41 
 
 3Q.503-68 
 
 984,601.09 
 
 
 984,601.09 
 
 1826 
 
 .... 
 
 34,037.06 
 
 6,693.43 
 
 299,055-39 
 
 52,257.56 
 
 351,314-95 
 
 
 35i,3i4-95 
 
 1827 
 
 ... 
 
 35.8o6.4J 
 
 6,227.85 
 
 270,716.30 
 
 51.189-51 
 
 321,905.81 
 
 
 321,905.81 
 
 1828 
 
 .... 
 
 33,080.73 
 
 8.618.14 
 
 277,152.75 
 
 47,804.72 
 
 324,957.47 
 
 12,437.50 
 
 337,394-97 
 
 1820 
 
 .... 
 
 33.450.50 
 
 8.Q72.0I 
 
 291,087.77 
 
 46,372.42 
 
 337,460.19 
 
 24,874.50 
 
 362,334.69 
 
 1830 
 
 
 J9,l73-78 
 
 8,582.77 
 
 387,415.06 
 
 43.3QI-04 
 
 330,807.00 
 
 12,437.00 
 
 343,244.00 
 
 1831 
 
 
 37.S8l.Q9 
 
 6,995.91 
 
 460,362.80 
 
 45.Q3I-33 
 
 506,294.13 
 
 24,874.00 
 
 531.168.13 
 
 1832 
 
 
 3Q.650.QI 
 
 10,086.46 
 
 55i,3i4-5i 
 
 53,084.84 
 
 604,399.05 
 
 
 604,309.05 
 
 1833 
 
 
 41,931.91 
 
 15.165.49 
 
 578,692.11 
 
 62,077.17 
 
 641,669.28 
 
 
 641,669.28 
 
 1834 
 
 .... 
 
 38,355-45 
 
 16,751.54 
 
 640,937.48 
 
 60,673.74 
 
 701,611.22 
 
 
 701,611.22 
 
 1835 
 
 
 42,578.70 
 
 15,687.60 
 
 745 ,3 2 1 -33 
 
 71,592.52 
 
 816,913.85 
 
 
 816,913.85 
 
 1836 
 
 
 Si.590.ll 
 
 30,538.80 
 
 616,189.84 
 
 79.362.16 
 
 695,552-00 
 
 
 695.552.00 
 
 1837 
 
 
 62,626.75 
 
 IQ.534-32 
 
 613,111.60 
 
 82,742.96 
 
 695,854-65 
 
 
 695.854-65 
 
 1838 
 
 .... 
 
 S4.3I3-3I 
 
 19,469.82 
 
 751,660-02 
 
 89,368.04 
 
 841,028.96 
 
 
 841,028.96 
 
 1830 
 
 
 44,044.50 
 
 21,626.74 
 
 537.908.31 
 
 95,075-77 
 
 632,984.28 
 
 
 632,984.28 
 
 1840 
 
 
 46,466.57 
 
 26,800.03 
 
 599.866.64 
 
 88,481.39 
 
 688,348.03 
 
 
 688,348.03 
 
 1841 
 
 
 56,115.30 
 
 23,200-24 
 
 596,011.10 
 
 84,111.31 
 
 680,122.50 
 
 
 680,122.50 
 
 1842 
 
 
 48,465.80 
 
 32,644.02 
 
 656,444.08 
 
 77,062.24 
 
 733,506.32 
 
 
 733,506.32 
 
 1843 
 
 
 55,411. 16 
 
 25.674-05 
 
 604,828.63 
 
 70,975-41 
 
 765,804.04 
 
 25,488.75 
 
 791,292.79 
 
 1844 
 
 
 59,176.88 
 
 46,032.70 
 
 880,404.84 
 
 59,"8.5S 
 
 048,613.39 
 
 25,488.75 
 
 974,102.14 
 
 1845 
 
 J4JI.I56.Q4 
 
 64,765.28 
 
 60,774-88 
 
 1,686,577-66 
 
 56,368.86 
 
 1,742,946.52 
 
 
 1,742,946.52 
 
 1846 
 
 1,667,028.27 
 
 69,220.21 
 
 104,312.07 
 
 3.237-2QQ.42 
 
 56,279.95 
 
 3,293-579-97 
 
 
 3.293.579-97 
 
 1847 
 
 i,754.875-27 
 
 88,284.50 
 
 57.893-67 
 
 3.300,376.61 
 
 69,568.38 
 
 3,378,044-99 
 
 
 3.378,944-90 
 
 1848 
 
 814,784" 
 
 92.559.49 
 
 35.IQI-20 
 
 2,400,447.40 
 
 85,49.58 
 
 2,485,867.07 
 
 
 2,485,867.07 
 
 1849 
 
 644.5I9-S5 
 
 07,175.81 
 
 65,075.88 
 
 2,302.177.33 
 
 93,205.39 
 
 2,395,382.62 
 
 
 .305.382.62 
 
 1850 
 
 436,046.95 
 
 100,863.42 
 
 QO.QIQ.46 
 
 2,006,422.61 
 
 102,441.88 
 
 2,198,864.49 
 
 
 ,198,864.49 
 
 1851 
 
 413,122.82 
 
 107,037.72 
 
 73,650-31 
 
 2,015,347.06 
 
 105,254.07 
 
 2,120,601.63 
 
 
 .120,601.63 
 
 1852 
 
 344.78.2i 
 
 134,115.00 
 
 66,510.24 
 
 2,017,800.87 
 
 124,544.71 
 
 2,142,444.58 
 
 08,691.00 
 
 ,241.135.58 
 
 1853 
 
 344.47566 
 
 159.924-34 
 
 101,657.38 
 
 2.223,000.42 
 
 129.530.00 
 
 2,353.520-42 
 
 08,691.00 
 
 ,452.220.42 
 
 1854 
 
 3*0,319.17 
 
 187,437.09 
 
 QS.IOO-32 
 
 2,546,252.19 
 
 101,194.04 
 
 2,647,447.13 
 
 148,036.50 
 
 2.705.483-63 
 
 1855 
 
 3SS.3oo.Q8 
 
 IQI.4JJ.26 
 
 124,230.04 
 
 2,765,107-44 
 
 II3.772.2I 
 
 2,878,960.65 
 
 155.509.95 
 
 3.034.4796o 
 
 1856 
 
 376,213.08 
 
 207,359-41 
 
 88.764.44 
 
 3.282,875-80 
 
 "8,733-37 
 
 3,401.609.26 
 
 337.045.05 
 
 3.730.554-31 
 
 1857 
 
 394.340.86 
 
 IQO,II2.6o 
 
 82.227.79 
 
 3,125,011.17 
 
 166,505.66 
 
 3,291.606.83 
 
 107,608.44 
 
 3.3Q0.2I5-27 
 
 1858 
 
 67S.368.6o 
 
 207,478.40 
 
 72,835.31 
 
 3.325.536.53 
 
 153,841.21 
 
 3^70077-74 
 
 08,604.00 
 
 3.578,071.74 
 
 8S9 
 
 * Thouxh not a town payment, practically all the expenditures of Suffolk County fell upon the taxpayers of 
 Boston. For purposes of comparison with the figures after 1821, I have included the expenditures of the county 
 previous to 1822 in this table.
 
 350 
 
 APPENDIX I 
 
 EXPENDITURES, 1860-1908 
 
 1 
 
 General 
 Government 
 
 Police 
 
 Fire 
 
 Institutions 
 
 Public 
 Grounds 
 
 Streets, 
 Sewers, Etc. 
 
 Library 
 
 Schools 
 
 1860 
 
 $121,975.14 
 
 $230,837.63 
 
 $116,416.13 
 
 $229,709.89 
 
 $84,625.27 
 
 ^1,196,1 13.49 
 
 $24,756.57 
 
 $632,385.01 
 
 1861 
 
 I56.73S-29 
 
 284,135.95 
 
 91,320.71 
 
 367,667.83 
 
 76,960.98 
 
 880,539-13 
 
 31,062.88 
 
 575,169-66 
 
 1862 
 
 161,764.63 
 
 250,661.71 
 
 106,338.81 
 
 686,976.69 
 
 56,148.41 
 
 824,601.67 
 
 29,513-33 
 
 534,867.01 
 
 1863 
 
 262,583.44 
 
 328,194.61 
 
 124,325.91 
 
 645,547.62 
 
 37,343-13 
 
 645,562.24 
 
 32,512.28 
 
 471,343-28 
 
 1864 
 
 295,759.8i 
 
 368,821.78 
 
 157,077-31 
 
 642,793.02 
 
 39,584-64 
 
 793,918.91 
 
 36,106.00 
 
 643.774-68 
 
 i86 S 
 
 389,681.76 
 
 432,187.22 
 
 189,417.40 
 
 525,512.61 
 
 43,586.12 
 
 942,656.52 
 
 38,056.00 
 
 776,375-22 
 
 1866 
 
 176,832.93 
 
 532,440.88 
 
 187,878.97 
 
 705,932.94 
 
 84,049.29 
 
 1,172,281.78 
 
 44,692.39 
 
 781,280.60 
 
 1867 
 
 209,241.06 
 
 434,594-66 
 
 263,537.25 
 
 567,374-69 
 
 159,102.46 
 
 1.719,145-61 
 
 50,766.11 
 
 061,497.21 
 
 1868 
 
 262,846.91 
 
 568,225.63 
 
 295,540.11 
 
 711,861.72 
 
 157,652.47 
 
 2,903,477-26 
 
 57,343-33 
 
 1,329,287.78 
 
 1869 
 
 316,720.02 
 
 566,086.87 
 
 380,874-78 
 
 628,209.08 
 
 130,685.74 
 
 5,619,640.12 
 
 
 1,602,750.46 
 
 1870 
 
 286,407.11 
 
 578,344-96 
 
 456,323-47 
 
 623,853-21 
 
 129,390.07 
 
 4,998,789.93 
 
 71,220.00 
 
 1,575,279-07 
 
 1871 
 
 310,954.16 
 
 609,986.59 
 
 491,394.24 
 
 636,472.88 
 
 I39.3I7.93 
 
 5,214,508.61 
 
 101,679.97 
 
 1,315,880.33 
 
 1872 
 
 325,135-25 
 
 657,786.71 
 
 736,526.70 
 
 876,800.58 
 
 160,092.48 
 
 6,562,313.06 
 
 192,466.01 
 
 1,748,197.59 
 
 1873 
 
 357,373-90 
 
 736,396.43 
 
 812,205.31 
 
 779,584-78 
 
 171,574.62 
 
 9,382,860.61 
 
 145,452.69 
 
 1,865,720.29 
 
 1874 
 
 450,504.19 
 
 882,987.22 
 
 736,566.31 
 
 810,833.90 
 
 183,825.11 
 
 4,875,768.41 
 
 181,549.29 
 
 2,081,043.35 
 
 1875 
 
 500,683.37 
 
 877,643.45 
 
 625,293.68 
 
 996,394-24 
 
 178,547.45 
 
 4,462.075.63 
 
 129,439.26 
 
 2,015,380.84 
 
 i&76 
 
 469,103.85 
 
 866,528.36 
 
 600,237.41 
 
 896,777-18 
 
 171,496.08 
 
 3,283,978.95 
 
 119,646.31 
 
 1,816,615.49 
 
 1877 
 
 422,693.26 
 
 854,802.63 
 
 573,063.45 
 
 841,788.42 
 
 507,346.75 
 
 2,816,441.22 
 
 137,744-69 
 
 1,756,440.84 
 
 1878 
 
 449,976.64 
 
 837,907.68 
 
 566,729.47 
 
 802,377.57 
 
 278,819.28 
 
 3,138,263.04 
 
 125,036.99 
 
 1,759,885.90 
 
 1879 
 
 422,518.58 
 
 855,197.01 
 
 566,585.11 
 
 831,382.46 
 
 248,712.70 
 
 3,441,242.23 
 
 121,978.69 
 
 1,652,245.29 
 
 1880 
 
 467,373-94 
 
 881,153.81 
 
 599,033-18 
 
 881,547.86 
 
 245,597-45 
 
 3,780,778.05 
 
 117,156.39 
 
 1,775,037-15 
 
 1881 
 
 607,383.83 
 
 931,336.22 
 
 566,381.51 
 
 897,749-93 
 
 352,000.87 
 
 3,832,765.12 
 
 123,284.99 
 
 1,710,105.95 
 
 1882 
 
 584,809.97 
 
 928,762.84 
 
 597,022.41 
 
 1,002,552.73 
 
 952,807.17 
 
 4,508,686.47 
 
 132,286.05 
 
 1,680,791.22 
 
 1883 
 
 641,057.69 
 
 047,807.69 
 
 658,365-26 
 
 964,064.85 
 
 887,400.29 
 
 4,484,529.48 
 
 288,036.08 
 
 1,908,655.28 
 
 1884 
 
 586,708.31 
 
 979,923.68 
 
 765,631.98 
 
 1,234,297-13 
 
 746,968.75 
 
 3,994,876.52 
 
 182,396.18 
 
 1,983,567.19 
 
 1885 
 
 606,634.26 
 
 987,763-99 
 
 757,093-90 
 
 1,078,189.31 
 
 893,296-39 
 
 3,092,540.49 
 
 118,037.03 
 
 2,036,468.98 
 
 1886 
 
 633,459-33 
 
 ,147,868.76 
 
 789,176.89 
 
 1,097,542.55 
 
 398,614.90 
 
 3,653,186.87 
 
 199,747.18 
 
 1,782,063.45 
 
 1887 
 
 685,757.66 
 
 ,160,108.95 
 
 829,866.60 
 
 1,158,717.47 
 
 1,131.618.59 
 
 3,650,364-50 
 
 137,245-31 
 
 1,915,426.42 
 
 1888 
 
 720,305.85 
 
 ,272,224.48 
 
 884,201.84 
 
 1,089,113.08 
 
 778,957-63 
 
 3,9i4,944.6i 
 
 248,379-40 
 
 1,970,326.15 
 
 1889 
 
 805,474.76 
 
 ,279,044.10 
 
 882,146.34 
 
 1,100,197.96 
 
 679,738.96 
 
 3,799,754-93 
 
 544,353-07 
 
 2,266,338.78 
 
 1890 
 
 877,785-20 
 
 ,273,378.43 
 
 1,059,420.97 
 
 1,091,101.66 
 
 1,038,707.21 
 
 3,762,147.73 
 
 684,342.71 
 
 2,121,744-34 
 
 1891 
 
 738,187.04 
 
 956,627.26 
 
 822,471.62 
 
 837,997-94 
 
 1,216,752.74 
 
 4,254,340.50 
 
 307,584.45 
 
 2,028,754.71 
 
 1892 
 
 961,049.09 
 
 ,271,384.07 
 
 1,056,077.63 
 
 1,311,616.22 
 
 1,273,853-87 
 
 5,329,424.03 
 
 423,657.82 
 
 2,559,566.92 
 
 1893 
 
 966,030.87 
 
 ,311.743-42 
 
 1,087,730.92 
 
 1,811,632.59 
 
 1,670,095.83 
 
 5,041,030.47 
 
 456,264.52 
 
 2,291,974.13 
 
 1894 
 
 1,046,579-69 
 
 ,336,342.81 
 
 1,117,228.19 
 
 1,794,818.36 
 
 2,409,006.81 
 
 5,095,562.44 
 
 539,826.73 
 
 2,499.573-97 
 
 1895 
 
 997,441-34 
 
 1,510,528.28 
 
 1,205,872.48 
 
 1,776,285.24 
 
 1,298,300.86 
 
 5,797,964-i6 
 
 395,035-82 
 
 2,728,692.17 
 
 1896 
 
 1,215,641.16 
 
 1,729,176.22 
 
 1,234,635-89 
 
 i,79i,495.64 
 
 705,958.06 
 
 0,884,938.40 
 
 327,289.37 
 
 3,033,006.69 
 
 1897 
 
 i 413 682.40 
 
 i 678,537.52 
 
 1,329,602.32 
 
 1,533,630.11 
 
 1,204,677.09 
 
 8,838,000.44 
 
 283,020.94 
 
 3,415,163.17 
 
 1898 
 
 1,440,366.63 
 
 1,680,449.36 
 
 1,222,833.40 
 
 1,590,659.61 
 
 830,310.78 
 
 8,475,988.57 
 
 324,368.38 
 
 3,303,059.82 
 
 1899 
 
 1,694,399-27 
 
 1,648,716.43 
 
 1,246,994.67 
 
 1,575-019-34 
 
 1,002,777.43 
 
 9,547,616.14 
 
 303,212.32 
 
 3,653,019.95 
 
 1900 
 
 1.477,549-91 
 
 1,672,853.05 
 
 1,236,314.74 
 
 1,600,841.50 
 
 873,485-03 
 
 8,972.349-22 
 
 311,295.79 
 
 3,714,659-13 
 
 1901 
 
 1,673,814.08 
 
 1,786,510.09 
 
 1.366,347.34 
 
 1,796,251.22 
 
 619,721,08 
 
 9,269,603.21 
 
 324,808.10 
 
 4,007,343-73 
 
 1902 
 
 1,769,645.47 
 
 1,838,295.64 
 
 1,369,162.98 
 
 1,842,957.64 
 
 1,642,157.82 
 
 8,703,276.72 
 
 315,924.99 
 
 4,314,147.21 
 
 1903 
 
 1,612,974.35 
 
 1,886,954.05 
 
 1,310,415-17 
 
 1,976,221.52 
 
 978,095-48 
 
 9,964,020.29 
 
 326,291.50 
 
 4,998,766.14 
 
 1904 
 
 1,526,416.75 
 
 1,911,235.00 
 
 1,334,905-69 
 
 1,717,623.13 
 
 1,212,214.72 
 
 9,600,972.35 
 
 330,219.54 
 
 5,739,510.48 
 
 1905 
 
 i, 534,506.92 
 
 1,946,712.93 
 
 1,342,115.32 
 
 1,495,039-53 
 
 856,734-58 
 
 9,4i5,584-42 
 
 325,607.80 
 
 4,711,655.34 
 
 1906 
 
 1,635,198.63 
 
 1,941,873.14 
 
 1,438,501.00 
 
 1,555,075-54 
 
 1,470,253.51 
 
 8,658,349.92 
 
 340,375- S7 
 
 4,562,947.34 
 
 1907 
 
 x,954,3ii-i3 
 
 1,936,402.64 
 
 1,519,796.20 
 
 1,741,569-23 
 
 1,229,345.11 
 
 7,926,930.36 
 
 338,957-45 
 
 4,689,552.94 
 
 1908 
 
 1,721,369.04 
 
 2,060,190.65 
 
 1,552,043.14 
 
 1,949,229.16 
 
 1,200,363.64 
 
 6,226,111.76 
 
 327,733-69 
 
 4,732,611.22
 
 APPENDIX I 
 
 351 
 
 EXPENDITURES, 1860-1908 
 
 Water 
 
 County of 
 Suffolk 
 
 Rapid 
 Transit 
 
 Miscel- 
 laneous 
 
 Total 
 
 Interest 
 
 Total 
 
 State Tax 
 
 Total 
 
 
 
 > 
 
 $404,070.78 
 
 $174,850.24 
 
 
 $121,953.16 
 
 $3,338,593-31 
 
 $161,953.68 
 
 $3,500,546.99 
 
 $82,245.00 
 
 $3,582,791.99 
 
 '60 
 
 378,436.26 
 
 170,225.21 
 
 
 157,924.01 
 
 3,170,177.91 
 
 173,599-00 
 
 3,343,776.91 
 
 94,575-00 
 
 3.438,351-91 
 
 'ft 
 
 413.483-11 
 
 iS3,594-98 
 
 
 1,040,968.61 
 
 4,258,918.96 
 
 366,217.03 
 
 4,625,135-99 
 
 578,270.56 
 
 5,203,406.55 
 
 6a 
 
 530,607.47 
 
 152,867.32 
 
 
 356,701.84 
 
 3,408,014.14 
 
 389,814.13 
 
 3,797,828.27 
 
 1,269,626.41 
 
 5,067,454-68 
 
 '63 
 
 765,556.81 
 
 146,619.60 
 
 
 667,855.20 
 
 4,557,867.76 
 
 845,796.90 
 
 5,403,664.66 
 
 756,600.00 
 
 6,160,264.66 
 
 >4 
 
 688,665.03 
 
 173,050.06 
 
 
 162,660.21 
 
 4,361,848.15 
 
 435,472.69 
 
 4,797,320.84 
 
 1,592,501.00 
 
 6,389,821.84 
 
 '6s 
 
 873,360.79 
 
 205,937.10 
 
 
 200,848.18 
 
 4,965,435-85 
 
 551,693-92 
 
 5,517,129.77 
 
 1,016,490.00 
 
 6,533,619-77 
 
 '66 
 
 1,114,832.77 
 
 333,345-65 
 
 
 164,140.35 
 
 5,877,477.82 
 
 762,032.80 
 
 6,639,510.62 
 
 1,694,150.00 
 
 8,333,660.62 
 
 07 
 
 1,788,015.65 
 
 226,488.17 
 
 
 145,126.32 
 
 8,445,865.35 
 
 547.331-87 
 
 8,993.197-22 
 
 723,140.00 
 
 9,716,337-22 
 
 '68 
 
 1,562,602.22 
 
 314,840.81 
 
 
 198,351.63 
 
 11,320,761.73 
 
 641,489.33 
 
 11,962,251.06 
 
 903,925.00 
 
 12,866,176.06 
 
 '69 
 
 1,596,673-50 
 
 372,342.38 
 
 
 158,968.03 
 
 10,747,591-73 
 
 815,166.88 
 
 11,562,758.61 
 
 933,775-00 
 
 12,496,533.61 
 
 '70 
 
 1,224,396,59 
 
 271,941.38 
 
 
 142,996.78 
 
 10,459,529-46 
 
 1,023,613.26 
 
 11,483,142.72 
 
 933,775-00 
 
 12,416,917.72 
 
 '71 
 
 1,160,028.18 
 
 337.526.95 
 
 
 
 273,561.04 
 
 13.031^334-55 
 
 1,157,106.35 
 
 14,188,440.00 
 
 736,480.00 
 
 14,924,920.00 
 
 '7* 
 
 1,398,702.36 
 
 310,702.71 
 
 
 95,612.23 
 
 16,056,185.93 
 
 1,756,689.01 
 
 17,812,874.94 
 
 828,540.00 
 
 18,641,414.94 
 
 '73 
 
 1,944,059.74 
 
 372,321.99 
 
 
 106,443-86 
 
 12,625,903.37 
 
 2,029,051.02 
 
 i4,654.954-39 
 
 802,120.00 
 
 15.457,074-39 
 
 '74 
 
 2,687,172.19 
 
 361,510.29 
 
 
 138,431.06 
 
 12,972,571.46 
 
 1,704,288.39 
 
 14,676,859.85 
 
 802,120.00 
 
 15,478,979-85 
 
 '75 
 
 3,358,734-12 
 
 345,976.34 
 
 .... 
 
 108,524.99 
 
 12,037,619.08 
 
 1,758,142.51 
 
 13,795,761.59 
 
 742,932-00 
 
 14,538,693.59 
 
 ': 
 
 2,641,408.49 
 
 328,646.92 
 
 .... 
 
 138,852.61 
 
 11,019,229.28 
 
 1,641,240.65 
 
 12,660,469.93 
 
 619,110.00 
 
 13,279,579-93 
 
 '77 
 
 1,984,838.75 
 
 327,833-50 
 
 
 69,690.11 
 
 10.341,358.93 
 
 1,666,754-56 
 
 12,008,113.49 
 
 412,740.00 
 
 12,420,853.49 
 
 '7S 
 
 1,587.648.94 
 
 296,140.82 
 
 .... 
 
 100,076,49 
 
 10,123,728.32 
 
 1,670,147.66 
 
 ".793,875-98 
 
 306,370.00 
 
 12,000,245.08 
 
 'ro 
 
 1,667,416.53 
 
 305,871.68 
 
 
 119,423.45 
 
 10,840,388.49 
 
 1,535.549-91 
 
 12,375,938-40 
 
 619,110.00 
 
 12,995,048.40 
 
 'So 
 
 1,472,825.38 
 
 338,261.12 
 
 
 100,693.98 
 
 10,932,788.90 
 
 1.527,144-96 
 
 12,459,933.86 
 
 619,110.00 
 
 13.079,043-86 
 
 '81 
 
 i, 592.954-J9 
 
 362,908.06 
 
 
 118,444.42 
 
 12,462,025.53 
 
 1^492^77-19 
 
 13,954.402.72 
 
 825,480.00 
 
 14,779,882.72 
 
 '8 
 
 1,771,406.48 
 
 368,355-40 
 
 
 105,632.77 
 
 13,025,311-27 
 
 1,533,972.32 
 
 14.559,283.59 
 
 578,055-00 
 
 15,137,338.59 
 
 "83 
 
 2,001,648.75 
 
 393,785.77 
 
 
 121,552.16 
 
 12,991,446.43 
 
 1,520,900.10 
 
 14,512,346.53 
 
 770,740.00 
 
 15,283,086.53 
 
 * 
 
 1,955,406.23 
 
 852,613-93 
 
 
 141,800.05 
 
 12,519.934-56 
 
 1,511^13-41 
 
 14,031,347.97 
 
 578,055.00 
 
 14,609,402.97 
 
 8s 
 
 2,110,060.85 
 
 909,056.20 
 
 
 167,356.94 
 
 12,978,133-92 
 
 1,498,729.78 
 
 14,476,863.70 
 
 555,870.00 
 
 15,032,733-70 
 
 86 
 
 3,327,706.63 
 
 1,086,026.43 
 
 
 150,826.51 
 
 14,233,665.07 
 
 1.543.835.53 
 
 i5,777,Soo.6o 
 
 833,805.00 
 
 16,611,305.60 
 
 "87 
 
 8.159,777-04 
 
 1.334,640.21 
 
 
 151,623.18 
 
 14,524,493.47 
 
 1,536,359-18 
 
 16,060,852.65 
 
 833.805.00 
 
 16,894,657-65 
 
 88 
 
 3,102,058.43 
 
 1,268,914.25 
 
 
 205,154.42 
 
 14,933.175-99 
 
 1,551,557-71 
 
 16,484.733.70 
 
 738,020.00 
 
 17,222,753.70 
 
 80 
 
 3,316,001.63 
 
 1,133,602.50 
 
 
 121,266.15 
 
 15,480,398.53 
 
 1,624,218.20 
 
 17,104,616.73 
 
 645,767-50 
 
 17,750.384.23 
 
 '90 
 
 1,824,835-20 
 
 777,574-66 
 
 
 102,740.29 
 
 13,867,866.41 
 
 1,296,689.51 
 
 15.164,555-92 
 
 553.515.00 
 
 15,718,070.92 
 
 '.ji 
 
 3,381,131.37 
 
 1,183,664.12 
 
 $17.533-43 
 
 132,068.76 
 
 17,901,016.33 
 
 1,689,571.05 
 
 19,590,587.38 
 
 640,062.50 
 
 20,230,649.88 
 
 'oa 
 
 3,396,739.71 
 
 1,025,635.16 
 
 
 124,997-53 
 
 18,183,895-15 
 
 1,608,264.05 
 
 19,792,159-20 
 
 9I4.37S-00 
 
 20,706,534.20 
 
 '93 
 
 2,896.038.85 
 
 095.934-98 
 
 39,771-44 
 
 137.336.23 
 
 19,908,920.50 
 
 1,460,106.71 
 
 21,369,027.21 
 
 73i.50o.oo 
 
 22,100,527.21 
 
 ''-; 
 
 3,361,242.26 
 
 941,532.20 
 
 1,068,021.88 
 
 196,618.06 
 
 21,277,534-75 
 
 1,604,823.14 
 
 22,882,357.89 
 
 538,920.00 
 
 23,421.277.89 
 
 95 
 
 8,589,786.57 
 
 067,664.53 
 
 1,465,100.74 
 
 180,431.64 
 
 22,125,124.91 
 
 1,732,260.47 
 
 23.857,385.38 
 
 628,740.00 
 
 24,486,125.38 
 
 96 
 
 2,404,140.53 
 
 1.183.814.35 
 
 1,642,372.94 
 
 331,536.01 
 
 25,158,268.72 
 
 1,952,518.20 
 
 27,110,786.92 
 
 628,740.00 
 
 27,739,526.92 
 
 '97 
 
 2,208,324.04 
 
 1,200,045.84 
 
 719.746.52 
 
 184.375-97 
 
 23.369,528.92 
 
 2,130,677.54 
 
 25,500,206.46 
 
 536,670.00 
 
 26,036,876.46 
 
 98 
 
 3,451.79948 
 
 1.327.321.95 
 
 369,815.17 
 
 191,025.65 
 
 25,011,717-80 
 
 2,081,256.26 
 
 27.092,974-06 
 
 536,670.00 
 
 27,629,644.06 
 
 '..-; 
 
 3,455.257-31 
 
 1,287.273-51 
 
 591,256.34 
 
 365,305.48 
 
 24,458,441.01 
 
 2,138,488.39 
 
 26,596,929.40 
 
 536,670.00 
 
 27.133.599-40 
 
 O 
 
 2,589.936.09 
 
 1,471.136.21 
 
 547,30991 
 
 337.713-71 
 
 25,790,496.57 
 
 2,127,638.62 
 
 27.918,135-19 
 
 632,240.00 
 
 28,550,375.19 
 
 '01 
 
 2,546,608.90 
 
 1,701,469.91 
 
 1,142,242.94 
 
 389,876.57 
 
 27,575.766.79 
 
 2,004,419.49 
 
 29,670,186.28 
 
 541,920.00 
 
 30,212,106.28 
 
 'oa 
 
 3,767,006.24 
 
 1.501,969-93 
 
 1,236,000.80 
 
 431,485.62 
 
 28,992,001.18 
 
 2,215,517-36 
 
 31,207,518.54 
 
 003,200.00 
 
 32,110,718.54 
 
 ; 
 
 3,866.707.64 
 
 1,452.971-64 
 
 1.048.409.77 
 
 387.646.92 
 
 29,128,833.63 
 
 2,340.323.02 
 
 31,469,156.65 
 
 900,125.00 
 
 32,369,281.65 
 
 '04 
 
 2,085,805.51 
 
 1,378,262.52 
 
 2,678,524.21 
 
 339,091.75 
 
 29,009,640.83 
 
 j .470,616. 86 
 
 31.480,267.69 
 
 1.440,200.00 
 
 32,920,467.69 
 
 'oj 
 
 8.927.741-45 
 
 1.397.418.23 
 
 I.9S8.14595 
 
 659,190.03 
 
 28.545,071.21 
 
 3,020,658.30 
 
 31,565,729-51 
 
 1,260,175.00 
 
 32,825.004.51 
 
 '. 
 
 2.733.57391 
 
 1.500,000.41 
 
 2,017,832.08 
 
 846,492.42 
 
 28,434,85478 
 
 3.138.232.73 
 
 31,573.087.51 
 
 i ,438,800.00 
 
 33,011,887.51 
 
 - 
 
 2,605,761.00 
 
 1,505.615.76 
 
 2.330,006.75 
 
 930.106.62 
 
 27.231,142.43 
 
 3,193.661.84 
 
 30,424,804.27 
 
 1.978,350.00 
 
 32,403,154.27 

 
 352 
 
 APPENDIX I 
 
 GENERAL GOVERNMENT, 1860-1908 
 
 Year 
 
 Salaries 
 
 Other 
 
 Total 
 
 1860 
 
 $81,056.66 
 
 $40,918.48 
 
 $121,975.14 
 
 1861 
 
 87,682.85 
 
 69,052.44 
 
 i56,735-29 
 
 1862 
 
 88,118.59 
 
 73,646.04 
 
 161,764.63 
 
 1863 
 
 92,127.03 
 
 170,456.41 
 
 262,583.44 
 
 1864 
 
 106,965.88 
 
 188,793.93 
 
 295,759.81 
 
 1865 
 
 II4,350-7I 
 
 275,33i-05 
 
 389,681.76 
 
 1866 
 
 91,396.90 
 
 85,436.03 
 
 176,832.93 
 
 1867 
 
 98,069.53 
 
 111,171.53 
 
 209,241.06 
 
 1868 
 
 "3,953-57 
 
 148,893.34 
 
 262,846.91 
 
 1869 
 
 "7,577-39 
 
 199,142.63 
 
 316,720.02 
 
 1870 
 
 142,054.67 
 
 144,352.44 
 
 286,407.11 
 
 1871 
 
 153,545-5 
 
 157.408.66 
 
 310,954.16 
 
 1872 
 
 159,908.50 
 
 165,226.75 
 
 325,i35-25 
 
 1873 
 
 167,440.86 
 
 189,933.04 
 
 357,373-90 
 
 1874 
 
 229,784.18 
 
 220,720.01 
 
 450,504.19 
 
 1875 
 
 276,779.92 
 
 223,903-45 
 
 500,683.37 
 
 1876 
 
 300,770.89 
 
 168,332.96 
 
 469,103.85 
 
 1877 
 
 278,348.78 
 
 i44,344-48 
 
 422,693.26 
 
 1878 
 
 352,504.67 
 
 97,471.97 
 
 449,976.64 
 
 1879 
 
 309,088.55 
 
 113,430.03 
 
 422,518.58 
 
 1880 
 
 292,725.73 
 
 174,648.21 
 
 467,373.94 
 
 1881 
 
 326,724.19 
 
 280,659.64 
 
 607,383.83 
 
 1882 
 
 345,072.80 
 
 239,737-i7 
 
 584,809.97 
 
 1883 
 
 385,826.91 
 
 255,230.78 
 
 641,057.69 
 
 1884 
 
 375,846.14 
 
 210,952.18 
 
 586,798.32 
 
 1885 
 
 392,752.77 
 
 213,881.49 
 
 606,634.26 
 
 1886 
 
 412,891.79 
 
 220,567.54 
 
 633,459.33 
 
 1887 
 
 439,292.51 
 
 246,465.15 
 
 685,757.66 
 
 1888 
 
 456,065.59 
 
 264,240.26 
 
 720,305.85 
 
 1889 
 
 482,282.34 
 
 323,192.42 
 
 8o5,474-76 
 
 1890 
 
 618,543.07 
 
 259,242.13 
 
 877,785.20 
 
 1891 
 
 526,149.29 
 
 212,037.75 
 
 738,187.04 
 
 1892 
 
 690,270.59 
 
 270,778.50 
 
 961.049.09 
 
 1893 
 
 728,396.24 
 
 237,634.63 
 
 966,030.87 
 
 1894 
 
 764,773-76 
 
 281,805.93 
 
 1,046,579.69 
 
 1895 
 
 749,673-55 
 
 247,767-79 
 
 997,441.34 
 
 1896 
 
 905,455-i9 
 
 310,185.97 
 
 1,215,641.16 
 
 1897 
 
 916,902.62 
 
 496,779-78 
 
 1,413,682.40 
 
 1898 
 
 969,118.79 
 
 471,247.84 
 
 1,440,366.63 
 
 1899 
 
 941,441.60 
 
 752,957-67 
 
 1,694,399.27 
 
 1900 
 
 951,221.10 
 
 526,328.81 
 
 1,477,549-91 
 
 1901 
 
 1,062,909.56 
 
 610,904.52 
 
 1,673,814.08 
 
 1902 
 
 1,083,871.25 
 
 685,774.22 
 
 i,769,645-47 
 
 1903 
 
 1,067,626.20 
 
 545,348.15 
 
 1,612,974.35 
 
 1904 
 
 1,057,943-20 
 
 468,473.55 
 
 1,526,416.75 
 
 iQOS 
 
 1,069,009.12 
 
 465,497.80 
 
 1,534,506.92 
 
 1906 
 
 1,118,501.87 
 
 516,696.76 
 
 1,635,198.61 
 
 1907 
 
 1,241,075.16 
 
 7i3,235-97 
 
 1,954,311.13 
 
 1908 
 
 1,091,061.59 
 
 630,307-45 
 
 1,721,369.04
 
 APPENDIX I 
 
 353 
 
 COUNTY OF SUFFOLK, 1825-1878 
 (No distinction made between " Mayor's Drafts " and " County Drafts " after 1878) 
 
 
 
 < 
 
 :ounty Draft 
 
 I 
 
 
 
 
 Year 
 
 Drafts 
 
 Jurors, Wit- 
 nesses, etc. 
 
 Other 
 
 Total 
 
 Total 
 
 Other 
 
 Total 
 
 1825 
 1826 
 
 $6,103.50 
 7,426.07 
 
 $13,821.66 
 16,926.39 
 
 $8,405-12 
 13,282.23 
 
 $22,226.78 
 30,208.62 
 
 $28,330.28 
 37,634.69 
 
 
 
 1827 
 
 5,006.46 
 
 15,606.17 
 
 12.434.43 
 
 28,040.60 
 
 34,037.06 
 
 
 
 1828 
 
 7,812.85 
 
 14,923.20 
 
 13,070.37 
 
 27,993.57 
 
 35,806.42 
 
 
 
 1829 
 
 5,881.57 
 
 15,351.37 
 
 11,847.79 
 
 27,199.16 
 
 33,080.73 
 
 
 
 1830 
 
 4 148 76 
 
 15,470.66 
 
 13 831.08 
 
 
 
 
 
 1831 
 
 5,060.32 
 
 13,702.28 
 
 10,411.18 
 
 24,113.46 
 
 29,173.78 
 
 
 
 1832 
 
 4,558.60 
 
 17,999.82 
 
 15,023.57 
 
 
 37,581.99 
 
 
 
 1833 
 
 5,197.63 
 
 
 14 978.98 
 
 
 
 
 
 1834 
 1835 
 1836 
 1837 
 1838 
 1839 
 1840 
 1841 
 
 5,3Si.8i 
 6,598.69 
 7,160.19 
 8,433-62 
 0,649.34 
 11,996.10 
 3.S24-50 
 
 19,749.88 
 33,060.55 
 23,500.00 
 29.635-I5 
 31,994-48 
 30,302.30 
 31.665.73 
 35,469.17 
 
 15,039-52 
 6,992.69 
 10,493.00 
 9,195.20 
 
 13,482.02 
 11,502.91 
 3,811.49 
 
 3,478.26 
 
 34,789-40 
 30,053.24 
 33.993-00 
 38,830.35 
 45,476.50 
 41,805.21 
 35,477-22 
 
 40,141.21 
 36,651.93 
 41,153-19 
 47,263.97 
 55,125.84 
 53,801.31 
 39,001.72 
 
 $1,700.70 
 1,703.52 
 1.425.51 
 4.326.14 
 7,500.91 
 512.00 
 5,042.78 
 7,519.14 
 
 $41,931-91 
 38,355-45 
 42,578.70 
 51,590.11 
 62,626.75 
 54,3i3-3t 
 44,044.50 
 
 1842 
 
 11,156.81 
 
 40,860.69 
 
 4,097.80 
 
 
 56,115.30 
 
 
 
 1843 
 
 7,061.82 
 
 38,321.94 
 
 3,082.04 
 
 
 48,465.80 
 
 
 
 1844 
 
 6,063.19 
 
 44,555.21 
 
 4,792.76 
 
 
 
 
 
 1845 
 
 9,021.15 
 
 46,821.47 
 
 3,334.26 
 
 
 59 176 88 
 
 
 
 1846 
 
 5,615.34 
 
 51,744.85 
 
 7,405.09 
 
 59,149.94 
 
 64,765.28 
 
 
 
 1847 
 
 6,334.87 
 
 53,473.51 
 
 9,411.83 
 
 62,885.34 
 
 
 
 
 1848 
 
 8,523.04 
 
 70,113.54 
 
 9,647.92 
 
 79,761.46 
 
 88,284.50 
 
 
 
 1849 
 1850 
 1851 
 1852 
 
 0,764.59 
 7.028.42 
 6,135.16 
 11,579.43 
 
 69,978.13 
 73.8s8.3i 
 77,107.06 
 72,817.95 
 
 12,816.77 
 16,289.08 
 17,621.20 
 22,640.34 
 
 82,794.90 
 90,147-39 
 94,728.26 
 95,458.29 
 
 92,559-49 
 97.i75.8i 
 100,863.42 
 107,037.72 
 
 
 
 1853 
 1854 
 1855 
 
 27,849.48 
 11,946.07 
 37,872.42 
 
 82,080.51 
 115.236.95 
 117,020.00 
 
 24,185.01 
 32,741.92 
 32,544.67 
 
 106,265.52 
 147,978.87 
 149,564.67 
 
 134,115.00 
 159,924.94 
 187,437.09 
 
 
 
 1856 
 1857 
 1858 
 1859 
 1860 
 
 50,539.12 
 52,909.97 
 43.877-38 
 64,185.83 
 32,977.97 
 
 112,683.79 
 124,561.91 
 118,337-88 
 114,656.42 
 
 28,199.35 
 29.887.53 
 27,897-34 
 28,636.15 
 
 140,883.14 
 154.449-44 
 146,235.22 
 143,292.57 
 141,872.27 
 
 191,422.26 
 207,359-41 
 190,112.60 
 
 207,478.40 
 
 
 
 1861 
 
 44,009.73 
 
 
 
 
 
 
 
 1862 
 1863 
 1864 
 1865 
 1866 
 1867 
 1868 
 1869 
 1870 
 1871 
 1872 
 1873 
 1874 
 1875 
 1876 
 1877 
 1878 
 
 42,487.83 
 44.522.75 
 34.776.85 
 45.55382 
 74.S3o.a8 
 71.541-02 
 94.450-19 
 153.589.64 
 07.05843 
 00.45I-78 
 147.67789 
 128,607.71 
 168.680.30 
 137,474-43 
 132,681.58 
 165,756.50 
 195.99388 
 
 
 
 111,107.15 
 108,344.57 
 111,842.75 
 127,496.34 
 131,416.82 
 161,704.63 
 132,028.98 
 161,251.17 
 174.3839S 
 173,489.60 
 189.849.06 
 182,095.00 
 303.641.69 
 334,035.86 
 31.1,394.76 
 162,800.42 
 131.840.62 
 
 153.59498 
 152,867.32 
 146,619.60 
 173,050.06 
 305,937.10 
 333.24565 
 236,488.17 
 314,840.81 
 R72.343-38 
 271,941.38 
 337.536.95 
 310,703.71 
 373J31.QO 
 
 361,510.29 
 345.976.34 
 328,646.93 
 37.833 50 
 

 
 354 
 
 APPENDIX I 
 
 POLICE, 1818-1859 
 
 Year 
 
 Watch 
 
 Constables 
 
 Station Houses 
 
 Total 
 
 1818 
 1819 
 1820 
 18211 
 1822 
 1823 
 1824 
 1825 
 1826 
 1827 
 1828 
 1829 
 1830 
 1831 
 1832 
 1833 
 1834 
 1835 
 1836 
 
 1837 
 1838 
 
 1839 
 1840 
 1841 
 1842 
 
 1843 
 1844 
 
 1845 
 1846 
 
 1847 
 1848 
 
 1849 
 1850 
 1851 
 1852 
 1853 
 1854 
 1855 
 1856 
 
 1857 
 1858 
 
 1859 
 
 $8,325.21 
 8,357-52 
 8,245.00 
 
 $454.10 
 461.90 
 52340 
 
 
 $8,779.91 
 8,820.42 
 8,768.40 
 9,600.00 
 8,899-52 
 10,232.39 
 10,263.53 
 8,898.02 
 9,985.21 
 10,754.56 
 11,360.76 
 11,996.00 
 
 ",333-Si 
 12,040.47 
 12,527.48 
 21,116.64 
 30,830.73 
 31,887.75 
 26,942.07 
 34,723.08 
 44,382.32 
 45,602.39 
 46,434.12 
 48,925.84 
 SS-^-H 
 55,732.8s 
 57,667.56 
 73,35L90 
 75,496.35 
 88,941.06 
 101,946.96 
 118,536.68 
 124,386.80 
 144,903.83 
 128,949.86 
 139^391-92 
 173,89543 
 204,485.73 
 201,909.97 
 216,657.82 
 235,699.89 
 225,853.22 
 
 
 
 
 8,157.52 
 8,841.49 
 
 8,363.53 
 7,578.06 
 8,581.51 
 9,447.16 
 
 9,911-54 
 11,323.24 
 10,708.75 
 11,146.48 
 11,350.90 
 19,918.37 
 27,201.35 
 29,392.91 
 24,659.70 
 30,103.41 
 38,388.54 
 37,987-18 
 40,827.79 
 43,187.50 
 45,766.36 
 47,240.90 
 47,905.39 
 61,119.76 
 58,995.24 
 60,037.95 
 67,092,18 
 77,779.72 
 84,606.28 
 95,651.86 
 87,803.96 
 89,347.01 
 117,216.59 
 
 $188,: 
 
 198,! 
 
 2O4,( 
 22O,1 
 225,! 
 
 742.00 
 1,390.90 
 I,9OO.OO 
 1,319.96 
 1,403.70 
 1,307.40 
 1,449.22 
 672.76 
 624.76 
 893.99 
 1,176.58 
 1,198.25 
 
 3,629-38 
 2,494.84 
 2,282.37 
 4,619.67 
 5,993.78 
 7,615.21 
 5,606.33 
 5,738.34 
 7,392.78 
 8,491.95 
 9,762.17 
 12,232.14 
 16,501.11 
 28,903.11 
 34,854.78 
 40,756.96 
 39,780.52 
 
 49,25 I -97 
 41,145.90 
 50,044.91 
 58,678.84 
 >86.o6 
 137-97 
 
 )O2-7O 
 
 99.89 
 553-22 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $16,199.16 
 3,372-00 
 12,055.12 
 15,500.00 
 
 
 1 Estimated
 
 APPENDIX I 
 
 355 
 
 POLICE, 1860-1908 
 
 Year 
 
 General 
 
 Station Houses 
 
 Total 
 
 1860 
 
 $230 837.63 
 
 
 $23O 837.63 
 
 1861 
 1862 
 
 252464.53 
 250,661.71 
 
 $31,671.42 
 
 284,135.95 
 
 250,661.71 
 
 1861 
 
 328,104.61 
 
 
 328.104.61 
 
 1864 
 1865 
 1866 
 1867 
 1868 
 1869 
 1870 
 
 340,821.78 
 
 396,S33-97 
 454,079.09 
 433,944.66 
 512,829.84 
 552,921.30 
 
 28,000.00 
 
 35,653-25 
 78,361.79 
 650.00 
 55,395-79 
 13,165.57 
 
 368,821.78 
 432,187.22 
 532440.88 
 434,594.66 
 568,225.63 
 566,086.87 
 
 578, 344.06 
 
 1871 
 1872 
 1873 
 1874 
 1875 
 1876 
 
 575,324.28 
 643,042.62 
 683,892.78 
 815,185.41 
 867,773-96 
 866,528.36 
 
 34,662.31 
 14,744.09 
 52,503-65 
 67,801.81 
 9,869.49 
 
 609,986.59 
 657,786.71 
 736,396.43 
 882,987.22 
 877,643.45 
 
 866,528.36 
 
 1877 
 
 854,802.63 
 
 
 8:54,802.63 
 
 1878 
 
 837,907.68 
 
 
 837,007.68 
 
 1879 
 1880 
 
 835,201.85 
 881,153.81 
 
 19,995.16 
 
 855,197.01 
 
 881,153.81 
 
 1881 
 
 0x1.336.22 
 
 
 031,336.22 
 
 1882 
 
 928,762.84 
 
 
 028,762.84. 
 
 188} 
 
 047,807.60 
 
 
 047.807.60 
 
 1884 
 1885 
 1886 
 1887 
 1888 
 1889 
 1890 
 1891 
 1892 
 
 1893 
 1894 
 1895 
 
 967,950.25 
 980,910.44 
 1,108452.79 
 1,139,881.49 
 1,271,990.58 
 ,251,044.10 
 ,235,157-62 
 943,541.88 
 ,237,121.73 
 ,289,705.02 
 
 ,327,536-75 
 ,510,528.28 
 
 ",973-43 
 6,853-55 
 39,415-97 
 20,227.46 
 
 233-90 
 28,000.00 
 38,220.81 
 13,085-38 
 34,262.34 
 22,038.40 
 8,806.06 
 
 979,923.68 
 987,763.99 
 1,147,868.76 
 
 1,160,108.95 
 1,272,224.48 
 1,279,044.10 
 
 1,273,378.43 
 956,627.26 
 1,271,384.07 
 
 1,3", 743-42 
 
 1,336,342.81 
 
 1,510,528.28 
 
 1896 
 1897 
 1808 
 
 ,720,676.22 
 ,677,875-63 
 
 8,500.00 
 661.89 
 
 1,729,176.22 
 
 1,678,537.52 
 
 i .680 -iio ?6 
 
 1800 
 
 
 
 i 6j.8 716 j.t 
 
 IOOO 
 
 
 
 i 672 8c* oc 
 
 IOOI 
 
 
 
 1,786,510.99 
 
 IQO2 
 
 
 
 1.838.20^.6,1 
 
 IQO* 
 
 
 
 1.886 0^4 o? 
 
 I OOA 
 
 
 
 1,01 1 23^ OO 
 
 IQO^ 
 
 
 
 I O-l( > 7 1 2 O ? 
 
 IOO6 
 
 
 
 I 041 8?3 14 
 
 IQO7 
 
 
 
 I O36 AO2 6.1 
 
 1008 
 
 
 
 2 060 IOO 65 
 
 
 

 
 356 
 
 APPENDIX I 
 
 FIRE, 1818-1859 
 
 Year 
 
 Fire Dep't Proper 
 
 Engine Houses 
 
 Reservoirs 
 
 Total 
 
 1818 
 
 $1,661.88 
 
 
 
 $1,661.88 
 
 1819 
 
 1,161.06 
 
 
 
 1,161 06 
 
 1820 
 
 2,026.26 
 
 
 
 2 O26.26 
 
 1821 * 
 
 
 
 
 2 5OO OO 
 
 1822 
 
 2,766.02 
 
 
 
 2 766 O2 
 
 1823 
 
 ^Ss.ijS 
 
 
 $3,102.12 2 
 
 8,^87.70 
 
 1824 
 
 2,to(C.83 
 
 
 
 2,^Qr 8^ 
 
 1825 
 1826 
 
 9,836-95 
 21,362.42 
 
 $7,859.62 
 
 3,438.27 
 4,12^.66 
 
 21,134.84 
 25 488 08 
 
 1827 
 1828 
 1829 
 1830 
 1831 
 1832 
 1833 
 1834 
 1835 
 1836 
 
 1837 
 1838 
 
 1839 
 1840 
 1841 
 
 5,300.00 
 11,589.32 
 15,496-53 
 7,849-54 
 6,841.39 
 10,145.86 
 10,994.42 
 16,199.46 
 19,954.60 
 
 21,733-43 
 40,682.14 
 40,774.61 
 42,223.70 
 39,046.29 
 18 o8<;.72 
 
 3,98547 
 6,577-" 
 6,097.10 
 1,995.61 
 2,372.23 
 5,962.74 
 2,989.27 
 10,016.62 
 3,618.34 
 18,709.91 
 8,191.95 
 1,382.09 
 1,455-05 
 1,306.34 
 672.71 
 
 1,848.10 
 1,864.99 
 3,998.64 
 2,188.04 
 2,986.02 
 
 1,890.71 
 
 1,990.81 
 
 211.52 
 1,441.86 
 9,406.18 
 
 7,849.27 
 4,171.52 
 
 2,248.69 
 
 1,729.56 
 
 ",133-57 
 20,031.42 
 
 25,592-27 
 12,033.19 
 12,199.64 
 
 17,999-31 
 15,974.50 
 26,427.60 
 25,014.80 
 49,849-52 
 56,723-36 
 46,328.22 
 
 45,927-44 
 42,082.19 
 
 38 7";8.43 
 
 1842 
 
 1843 
 1844 
 1845 
 1846 
 1847 
 1848 
 1840 
 
 33,199.99 
 39,304.93 
 41,576.78 
 53,213.90 
 59,360.65 
 67,843.05 
 70,062.35 
 60,704.40 
 
 692.99 
 542.36 
 645.42 
 
 5,923.I9 
 4,854.10 
 7,789.94 
 
 4,54i.9i 
 2,067.01; 
 
 1,835-33 
 
 754-43 
 2,050.34 
 15,426.12 
 9,455-04 
 4,349-89 
 1,008.38 
 
 35,728.31 
 
 40,601.72 
 
 44,272.54 
 74,563.21 
 73,669.79 
 79,982.88 
 75,612.64 
 
 62,861.45 
 
 1850 
 
 61,790.86 
 
 1,200.48 
 
 
 63,200.34 
 
 1851 
 
 77 TC\ 83 
 
 662.12 
 
 
 78.4I7.Q 1 ; 
 
 i8<2 
 
 70,076.2? 
 
 I,OQQ.l6 
 
 
 72,075.41 
 
 i8<rt 
 
 78,3Q'C.8i 
 
 11,04^. IO 
 
 
 00,340.01 
 
 l8CA 
 
 GO d.83.33 
 
 3.26^.24 
 
 
 Q3,748.<;7 
 
 i8<<; 
 
 01 831 03 
 
 2.072.08 
 
 
 94,804.01 
 
 i8>;6 
 
 0-2,877.40 
 
 ?,O42.3<; 
 
 
 08,010.84 
 
 l8C7 
 
 101,46'?. i "i 
 
 . 17, 3OI.33 
 
 
 118,764.46 
 
 1858 
 
 106,070. 8=; 
 
 6.7IO.7O 
 
 
 1 1 3, 600. 1?? 
 
 l8l 
 
 113 833.36 
 
 i8.433.6<; 
 
 
 132,267.01 
 
 
 
 
 
 
 Estimated. 
 
 1 For wells and pumps.
 
 APPENDIX I 
 
 357 
 
 FIRE, 1860-1908 
 
 Year 
 
 General 
 
 Engine Houses 
 
 Total 
 
 1860 
 
 $112,098.53 
 
 $4,3i7-6o 
 
 $116416.13 
 
 1861 
 
 84,656.07 
 
 6,664.64 
 
 91,320.71 
 
 1862 
 
 95,459.66 
 
 10,879.15 
 
 106,338.81 
 
 1863 
 
 119456.14 
 
 4,869.77 
 
 124,325.91 
 
 1864 
 
 l45,330-39 
 
 11,746.92 
 
 157,077.31 
 
 1865 
 
 151,922.65 
 
 37,494-75 
 
 189417.40 
 
 1866 
 
 I77,743-8l 
 
 10,135.16 
 
 187,878.97 
 
 1867 
 
 204,217.13 
 
 59,320.12 
 
 263,537-25 
 
 1868 
 
 269,789.34 
 
 25,750.77 
 
 295,540.11 
 
 1869 
 
 319,112.96 
 
 61,761.82 
 
 380,874.78 
 
 1870 
 
 434,397-13 
 
 21,926.34 
 
 456,323.47 
 
 1871 
 
 442,013.52 
 
 49,380.72 
 
 491,394.24 
 
 1872 
 
 645,817.00 
 
 90,708.80 
 
 736,526.70 
 
 1873 
 
 642,732.76 
 
 169472.55 
 
 812,205.31 
 
 1874 
 
 631,398.51 
 
 105,167.80 
 
 736,566.31 
 
 1875 
 
 590,431.50 
 
 34,862.18 
 
 625,293.68 
 
 1876 
 
 591,287.20 
 
 8,950.21 
 
 600,237.41 
 
 1877 
 
 572,495.08 
 
 568.37 
 
 573,063.45 
 
 1878 
 
 566,729.47 
 
 
 ^66, 720.47 
 
 1870 
 
 566,^8?. H 
 
 
 J , / V ^ * 
 
 <;66.';8<;.ii 
 
 v 1 3f 
 
 1880 
 
 j,jj 
 
 "> QQ.O^VlS 
 
 
 j,oj 
 noo.ox^.iS 
 
 1881 
 
 J W, OJ 
 
 s66.*8i.si 
 
 
 jyy, v OO* *" 
 
 566,381.51 
 
 1882 
 
 JIOO 
 
 588432.41 
 
 8,590.00 
 
 597,022.41 
 
 1883 
 
 637,066.72 
 
 21,298.54 
 
 658,365.26 
 
 1884 
 
 696,017.15 
 
 69,614.83 
 
 765,631.98 
 
 1885 
 
 695,104.49 
 
 61,989.41 
 
 757,093.90 
 
 1886 
 
 716,763.74 
 
 724I3-I5 
 
 789,176.89 
 
 1887 
 
 772,989.21 
 
 56,877.39 
 
 829,866.60 
 
 1888 
 
 853,824.19 
 
 30,377-65 
 
 884,201.84 
 
 1889 
 
 861,948.54 
 
 20,197.80 
 
 882,146.34 
 
 1890 
 
 952,570.51 
 
 106,850.46 
 
 1,059420.97 
 
 1891 
 
 766,888.99 
 
 55,582.63 
 
 822471.62 
 
 1892 
 
 989,225.26 
 
 66,852.37 
 
 1,056,077.63 
 
 i893 
 
 1,018,712.64 
 
 69,018.28 
 
 1,087,730.92 
 
 1894 
 
 ,059442.02 
 
 57,786.17 
 
 ,117,228.19 
 
 1895 
 
 ,136,043.44 
 
 69,829.04 
 
 ,205,872.48 
 
 1896 
 
 ,224,286.56 
 
 io,349-33 
 
 ,234,635.89 
 
 1897 
 
 ,314,808.08 
 
 14,794.24 
 
 ,329,602.32 
 
 1898 
 
 ,182,354.04 
 
 40478.46 
 
 ,222,833.40 
 
 1899 
 
 ,199,718.19 
 
 47,27648 
 
 ,246,994.67 
 
 1900 
 
 ,209,122.02 
 
 27,192.72 
 
 ,236,314.74 
 
 1901 
 
 ,286,365.95 
 
 79,981.39 
 
 ,366,347.34 
 
 1902 
 
 ,318,102.39 
 
 51,060.59 
 
 ,369,162.98 
 
 IQOl 
 
 
 
 ,310,415.17 
 
 v j 
 19O4 
 
 
 
 ,334,905.69 
 
 1905 
 
 
 
 ,342,115.32 
 
 I9O6 
 
 
 
 438,501.90 
 
 1907 
 
 
 
 ,519,796.20 
 
 1908 
 
 
 
 ,^<2,O4VI4 
 
 yw 
 
 
 
 , J J *,^"TO ^
 
 358 
 
 APPENDIX I 
 INSTITUTIONS, 18x8-1859 
 
 Year 
 
 Overseers 
 
 House of 
 Industry 
 
 House of 
 Reformation 
 
 House of 
 Correction 
 
 Lunatic 
 Hospital 
 
 Miscel- 
 laneous 
 
 Total 
 
 1818 
 1819 
 1820 
 
 I82I 1 
 
 1822 
 1823 
 1824 
 1825 
 1826 
 1827 
 1828 
 1829 
 1830 
 1831 
 1832 
 1833 
 1834 
 1835 
 1836 
 
 1837 
 1838 
 
 1839 
 1840 
 1841 
 1842 
 
 1843 
 1844 
 
 1845 
 1846 
 1847 
 1848 
 1849 
 1850 
 1851 
 1852 
 1853 
 1854 
 1855 
 1856 
 1857 
 1858 
 
 1859 
 
 $12490.65 
 32,578.76 
 18,784.7? 
 
 
 
 
 
 
 $12,490.65 
 32,578.76 
 
 18,784.77 
 40,000.00 
 17,938.26 
 52,160.75 
 58,547.63 
 55,906.47 
 50,139.99 
 33,076.76 
 36,810.32 
 37,123.06 
 39,384.30 
 40,498.28 
 6l,59I-5S 
 44,773-17 
 56,106.40 
 68,366.60 
 70,782.60 
 54,450.31 
 63,167.06 
 68,218.16 
 78,837.66 
 85,520.53 
 85,802.12 
 77,701.71 
 80,414.88 
 
 8o,5l5-27 
 112,349.12 
 126,066.90 
 125,598.23 
 226,609.10 
 248,496.65 
 233,806.81 
 176,777.05 
 194,466.53 
 200,314.80 
 259,768.26 
 211,948.91 
 303,475.10 
 230,576.44 
 263,128.24 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 12,567.25 
 25,610.60 
 20,709.29 
 10,208.46 
 12,256.79 
 11,386.61 
 12,848.18 
 12,803.84 
 13,685.00 
 14,000.00 
 14,542.89 
 8,929.86 
 12,606.25 
 12,916.50 
 9,708.54 
 ",746-75 
 10,257-75 
 ll,83i-75 
 12,000.00 
 13,000.00 
 15,000.00 
 15,000.00 
 15,000.00 
 15,700.00 
 16,500.00 
 21,000.00 
 24,500.00 
 24,500.00 
 30,200.00 
 28,200.00 
 27,700.00 
 30,000.00 
 40,000.00 
 45,000.00 
 49,300.00 
 62,800.00 
 58,000.00 
 60,000.00 
 
 $5,371-01 
 26,550.15 
 8,398.31 
 30,366.33 
 33,089.68 
 16,190.15 
 17,996.12 
 17,977.22 
 19,476.12 
 19,999.91 
 23,048.61 
 18,527.80 
 23,353-03 
 24,300.22 
 23,084.41 
 21,509.36 
 22,321.06 
 
 21,995-53 
 24,682.45 
 
 30,957-21 
 3i,547.7i 
 30,707.08 
 29,151.22 
 28,000.00 
 
 35,703.71 
 46,168.80 
 55,468.05 
 
 140,419-45 
 166,309.82 
 151,016.29 
 84,338-56 
 102,676.82 
 77,279.41 
 69,104.88 
 69,462.56 
 104,958.11 
 84,549-87 
 108,389.84 
 
 
 
 
 
 
 
 
 
 
 $29,440.03 
 15,331-68 
 
 
 
 
 
 $4,793-52 
 5,550-00 
 5,966.02 
 6,342.00 
 6,223.18 
 
 6,498.37 
 6,203.11 
 
 8,398.52 
 14,111.88 
 29,468.78 
 27,440.79 
 
 13,376.55 
 10,883.54 
 9,490.02 
 8,993.82 
 
 4,954-05 
 i 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 17,796.94 
 8,916.99 
 I,937.8l 
 1,681.10 
 10,548.86 
 5,113.80 
 
 
 $4,097-43 
 
 $2,703.85 
 19,704.71 
 20,902.17 
 14,660.98 
 13,090.80 
 13,293.68 
 13,949.00 
 17,710.51 
 14,363.91 
 35,631.07 
 17,506.97 
 
 17,538.73 
 26,878.98 
 
 i9,i35-53 
 19,216.89 
 20,013.27 
 21,876.32 
 
 25,749-87 
 27,784.12 
 24,277.89 
 24,992.68 
 
 20,944-77 
 32,411.94 
 
 
 3,998.69 
 8,996.11 
 
 23,518.47 
 22,360.39 
 18,045.63 
 
 i8,553-i5 
 22,451.36 
 24,514.34 
 
 4i,39i-i3 
 28,091.45 
 34,810.67 
 32,851.30 
 35,373-63 
 44,725.22 
 
 39,9i3-39 
 57,285.52 
 91,231.06 
 62,032.01 
 55,673-5i 
 60,743-01 
 52,741.00 
 
 
 9,504-30 
 
 3,600.34 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 26,648.20 
 6,876.45 
 55,050.80 
 6,338.79 
 9,58546 
 
 i Estimated. 
 
 House of Reformation was joined with House of Industry in 1842.
 
 APPENDIX I 
 INSTITUTIONS, 1860-1908 
 
 359 
 
 Year 
 
 Overseers 
 
 House of 
 Industry 
 
 House of 
 Correction 
 
 Lunatic 
 Hospital 
 
 Hospital 
 
 Soldiers' 
 Relief 
 
 Miscel- 
 laneous 
 
 Total 
 
 1860 
 
 $69,400.00 
 
 $76,917.21 
 
 $45,201.29 
 
 $26,906.02 
 
 
 
 $11,285.37 
 
 $229,709.89 
 
 1861 
 
 70,200.00 
 
 68,905.86 
 
 40454.81 
 
 35,997-35 
 
 $23,37732 
 
 $129409.00 
 
 9422.09 
 
 367,667.83 
 
 1862 
 
 90,140.88 
 
 68,881.73 
 
 39.858.83 
 
 29.375.i6 
 
 133,519-04 
 
 309.S53-09 
 
 15,647.96 
 
 686,976.69 
 
 1863 
 
 39,000.00 
 
 85.792.29 
 
 38,971-66 
 
 32,316.97 
 
 136,622.84 
 
 297,328.33 
 
 i5,Si5-53 
 
 645.547.62 
 
 1864 
 
 41,000.00 
 
 91,304.66 
 
 45,842.07 
 
 37,996-51 
 
 3.436.57 
 
 293,987-67 
 
 19,225.54 
 
 642,793.02 
 
 1865 
 
 44,500.00 
 
 87,202.73 
 
 51,018.21 
 
 68,275.80 
 
 133,274-49 
 
 117469.30 
 
 23,772.08 
 
 525,512.61 
 
 1866 
 
 118,011.50 
 
 99,606.38 
 
 71,713-65 
 
 56,311.49 
 
 79,529.06 
 
 257407.60 
 
 23.353-26 
 
 705,932-94 
 
 1867 
 
 72,091.82 
 
 118,042.11 
 
 70,765.76 
 
 59,161.39 
 
 109,143.75 
 
 109,179.79 
 
 28,090.07 
 
 567,374.69 
 
 1868 
 
 164,041.89 
 
 126,878.08 
 
 127,556.36 
 
 59386.08 
 
 91,324.21 
 
 108,709.95 
 
 33^65-15 
 
 711,861.72 
 
 1869 
 
 85,846.50 
 
 113,823.97 
 
 74.381.12 
 
 76,336.39 
 
 98,978.16 
 
 102345.29 
 
 75,997-65 
 
 628,209.08 
 
 1870 
 
 64,912.99 
 
 111,212.35 
 
 82,001.09 
 
 66,279.77 
 
 107,826.78 
 
 96,564.20 
 
 95,056.03 
 
 623,853.21 
 
 1871 
 
 67,182.21 
 
 137,291-83 
 
 66,106.28 
 
 63.278.33 
 
 113,371.05 
 
 89,942.41 
 
 99,210.77 
 
 636472.88 
 
 1872 
 
 74 785.24 
 
 181,489.37 
 
 118,340.30 
 
 55,869.58 
 
 287,157.53 
 
 83,940.45 
 
 75,218.11 
 
 876,800.58 
 
 1873 
 
 86,920.74 
 
 J9L730.39 
 
 106,000.64 
 
 60,599.55 
 
 112,722.81 
 
 83435-12 
 
 138.085-53 
 
 779.584.78 
 
 1874 
 
 126,518.95 
 
 209,936.99 
 
 109,800.70 
 
 65,320.54 
 
 125,283.48 
 
 88,639.87 
 
 85,333-37 
 
 810,833.00 
 
 1875 
 
 "7.433-4I 
 
 217,580.24 
 
 97,618.16 
 
 60,189.77 
 
 273,65S-54 
 
 84,219.50 
 
 135,697-62 
 
 096,394.24 
 
 1876 
 
 H7,543-l3 
 
 293,770.68 
 
 84463-88 
 
 58,061.91 
 
 167,185.56 
 
 82,225.36 
 
 83,526.66 
 
 896,777.18 
 
 1877 
 
 110,438.10 
 
 246462.05 
 
 89,942-53 
 
 53,000.73 
 
 162490.92 
 
 81,629.51 
 
 97,824-58 
 
 841,788.42 
 
 1878 
 
 102,025.06 
 
 199,874.60 
 
 84,644.26 
 
 51,092.47 
 
 J2S.52I-35 
 
 119,981.12 
 
 119,238.71 
 
 802477.57 
 
 1870 
 
 102,195.51 
 
 271437-52 
 
 79.223.94 
 
 44,999.42 
 
 120,181.92 
 
 91445.66 
 
 121,898.49 
 
 831482.46 
 
 1880 
 
 104,211.95 
 
 244,928.44 
 
 78,278.78 
 
 44,736.8i 
 
 130,864.00 
 
 09,020.21 
 
 179,507.67 
 
 881,547-86 
 
 1881 
 
 104,951-55 
 
 251.765-29 
 
 85,111.91 
 
 44,999.11 
 
 145,708.94 
 
 100410.55 
 
 164,002.58 
 
 897,749-93 
 
 1882 
 
 111,741-63 
 
 253^69.84 
 
 108,107.51 
 
 91,572.62 
 
 152499.27 
 
 97,276.61 
 
 187,885.25 
 
 1,002,552.73 
 
 1883 
 
 112,978.83 
 
 264442.23 
 
 06,209.00 
 
 59.998.16 
 
 154.334-88 
 
 9247S-79 
 
 183,625.96 
 
 964,064.85 
 
 1884 
 
 115,328.78 
 
 491,836.21 
 
 111,227.26 
 
 59,958.61 
 
 184,015.29 
 
 94,134-31 
 
 93,061.03 
 
 1,234,297.13 
 
 1885 
 
 119,126.30 
 
 350,74046 
 
 98,050.55 
 
 
 187,948.24 
 
 97.052.74 
 
 225,270.42 
 
 1,078,189.31 
 
 1886 
 
 109,140.38 
 
 343.765-36 
 
 89,808.92 
 
 63,890.75 
 
 202,944.08 
 
 96,911.46 
 
 190,991.60 
 
 1,097,542.55 
 
 1887 
 
 104,399-14 
 
 171,999.20 
 
 102,247.72 
 
 88,018.61 
 
 215,972.05 
 
 99,516.82 
 
 376,563.93 
 
 1,158,71747 
 
 1888 
 
 114,084.00 
 
 164.323-47 
 
 110,756.84' 
 
 93,206.76 
 
 256,088.89 
 
 105,254-35 
 
 355.255.6i 
 
 1,089,113.08 
 
 i88g 
 
 110,006.69 
 
 163,652.40 
 
 100,035.06' 
 
 82,579.04 
 
 295,136.81 
 
 117498.75 
 
 331,324.27 
 
 1,110,197.06 
 
 1890 
 
 110,269.98 
 
 151,705.65 
 
 87,984.24' 
 
 84,126.48 
 
 270490.19 
 
 I39.343.o6 
 
 335,166.30 
 
 1,091,101.66 
 
 1891 
 
 75.9"-oi 
 
 117424.68 
 
 67375-I4 1 
 
 63,163.95 
 
 189,714.62 
 
 122,655.04 
 
 269,127.64 
 
 837.997.94 
 
 1892 
 
 109,615.76 
 
 165457-44 
 
 91,191.10' 
 
 128,068.87 
 
 270,646.95 
 
 181488.01 
 
 456,339-i9 
 
 1,311,616.22 
 
 1893 
 
 112,544.78 
 
 214.065-32 
 
 97.592.36 1 
 
 373,039-25 
 
 511,665.78 
 
 187.334-61 
 
 412,982.85 
 
 1,811,632.59 
 
 1894 
 
 135.634-64 
 
 162,332.30 
 
 95,074.02' 
 
 217,165.72 
 
 579,82434 
 
 202,344.27 
 
 497.516.59 
 
 1,794.818.36 
 
 189$ 
 
 125,718.52 
 
 165,870.49 
 
 94,71 1-79 1 
 
 152,046.78 
 
 662,655.74 
 
 204411.30 
 
 465,682.41 
 
 1,776,285.24 
 
 1896 
 
 129,162.92 
 
 291.985-54 
 
 96.559.78' 
 
 118,675.30 
 
 493.871-52 
 
 206,214.22 
 
 551,586.14 
 
 I.79L495.64 
 
 1897 
 
 133.898.49 
 
 164,623.67* 
 
 97.533-03* 
 
 330489.03 
 
 524.329-88 
 
 217,866.90 
 
 64,889.11 
 
 1,533.630.11 
 
 1898 
 
 132,042.23 
 
 114.787.03' 
 
 177,620.53* 
 
 292,033.82 
 
 612,214.65 
 
 223.874.03 
 
 38.087.32 
 
 i 590,659.61 
 
 1899 
 
 129,381.62 
 
 182.062.05' 
 
 188.537-68* 
 
 3IS.77.04 
 
 481,916.68 
 
 224.265.54 
 
 53.084.73 
 
 I.S7S.OI9-34 
 
 1900 
 
 123,426.93 
 
 172,656.52* 
 
 194.939-66* 
 
 331.533-13 
 
 514,679.79 
 
 221,122.51 
 
 42.482.06 
 
 1,600,841.50 
 
 1901 
 
 121,900.89 
 
 167.268.87* 
 
 221,289.06* 
 
 386,855-98 
 
 622,72348 
 
 234,296.89 
 
 4I.9I5-IS 
 
 1,796.251.22 
 
 1902 
 
 123.234-69 
 
 200.634.97' 
 
 233.588.96* 
 
 370,396.21 
 
 633.630.96 
 
 239.077-23 
 
 42.394.62 
 
 1,842.957.64 
 
 1903 
 
 I32.274.3S 
 
 187,114.10* 
 
 274,57739* 
 
 496,262.81 
 
 595.506.92 
 
 245.853-24 
 
 44.632.20 
 
 1,976.221.52 
 
 1904 
 
 131,284.56 
 
 213429.44* 
 
 186,01749* 
 
 329.321.33 
 
 498.3S3-72 
 
 243.757-71 
 
 115.458.88 
 
 1,717.623.13 
 
 1905 
 
 132,690.20 
 
 216.335.68' 
 
 l87.3S3.l3' 
 
 170.908.08 
 
 489,605.52 
 
 248.941.94 
 
 49.114.08 
 
 1495.039-53 
 
 1906 
 
 133.256.04 
 
 201,111.4.)' 
 
 93.302.8o* 
 
 165,000.00 
 
 563,071.86 
 
 252,760.76 
 
 46,572.65 
 
 1.555.075-54 
 
 1907 
 
 l33,292-2 
 
 239.109-94* 
 
 2)8,092.26* 
 
 170,685.00 
 
 667,647.65 
 
 254.184.10 
 
 48.558.06 
 
 I.74.S69-23 
 
 1908 
 
 143389-40 
 
 228,972.86* 
 
 212,156.47* 
 
 160.938.46 
 
 909.738.35 
 
 247.659.70 
 
 45.873-92 
 
 1.949.229.16 
 
 1 A charge upon the County of Suffolk after 1887. and not included in total expenditure for institutions. 
 ' Pauper Institutions Department. Children's Institutions Department.
 
 360 
 
 APPENDIX I 
 
 STREETS, 1818-1859 
 
 
 
 Streets Proper 
 
 
 
 
 
 Year 
 
 Widening 
 and 
 Extending 
 
 Paving and 
 Repair 
 
 Total 
 
 Lighting 
 
 Sewers 
 
 Bridges 
 
 1818 
 
 $1,167.70 
 
 $12,826.15 
 
 $13,993.85 
 
 $7,68o.22 
 
 
 
 1810 
 
 041.00 
 
 16,040.00 
 
 17,881.99 
 
 7,011.22 
 
 
 
 7 
 
 1820 
 
 7~ 7 
 33O.OO 
 
 17~ 7 
 I3.2Q2.32 
 
 / j vv *yy 
 1^,622.^2 
 
 / , 
 6,274.03 
 
 
 
 1821 
 
 J*J 
 
 *j, y o 
 
 * j j v ~ ~ o 
 
 v j* /*t*yo 
 
 
 
 1822 
 
 2,717.46 
 
 23.OQO.QO 
 
 25,808.36 
 
 0,347.62 
 
 
 
 1823 
 
 1 5,00 <; .40 
 
 *jr 7 7 
 
 33,632.08 
 
 j)***' v "^j v 
 
 48,637.48 
 
 7)O~ 1 J 
 
 8,';o8.6<; 
 
 $10.418.7? 
 
 
 v ~ j 
 
 1824 
 
 ~ ur*J^ 
 
 iS.4Oo.7o 
 
 <JOl O 
 
 28,028.18 
 
 *T x ') v x/ / '*?' 
 47,477.88 
 
 ,O J 
 
 6,66^.73 
 
 m**pfm%* i j 
 
 4.420. 71 
 
 
 1825 
 
 J ^T y / 
 
 44,283.00 
 
 32,081.73 
 
 "TO>"O / ***** 
 77,264.73 
 
 ^j^^O* /o 
 
 0,06'?. 73 
 
 ^,^ / 
 8,306.46 
 
 
 1826 
 
 45,728.89 
 
 *J J7 / \J 
 20,060.72 
 
 7^,608.61 
 
 7)7 *J IO 
 11,346.12 
 
 v ,j ~ 
 7. 400 .06 
 
 
 1827 
 
 5 2, 60 7. 04 
 
 7r" " 1 
 
 iA.oc8.o8 
 
 / J j^y-'.x 
 67,6^?.I2 
 
 )J*fvt I 
 
 I3,62O.OO 
 
 / J^W V 
 
 IO,OOO.OO 
 
 
 1828 
 
 j j 7 / -^*-r 
 12,422.24 
 
 *TJVO 
 
 19,994.67 
 
 v / > V J J** ' 
 
 32,416.91 
 
 13,842.94 
 
 7,761.47 
 
 $2,OOO.oo 
 
 1829 
 
 18,895.10 
 
 19,997.55 
 
 38,892.65 
 
 13,048.80 
 
 4,998.27 
 
 2,700.00 
 
 1830 
 
 4o^8.o6 
 
 27.iJQ6.O3 
 
 32,i3;.8o 
 
 1^,24.6.84. 
 
 4,407.24 
 
 
 * v o 
 
 1831 
 
 Tjtjo 7 
 27,383.06 
 
 / , J V 7O 
 
 24.4o6.IO 
 
 \J , OO V 
 
 <;i.87o.i6 
 
 *O, *T *"^ 
 
 I4.86l.S3 
 
 *T)*tV / * - "f 
 4,780.0? 
 
 
 *- v o 
 
 1832 
 
 / JO J 
 30,837.52 
 
 ~^,^y 
 27,388.20 
 
 O 7 1 7 
 58,225.72 
 
 **r,*-^"* JO 
 l6,O92.4I 
 
 *r) / '-'V'yo 
 
 15,484.51 
 
 7,098.46 
 
 1833 
 
 116,465.58 
 
 34,Qi;i.22 
 
 I5I,4l6.8O 
 
 l8,Q76.30 
 
 16,004.71 
 
 
 * V O\J 
 
 1834 
 
 ii6,o";6.oo 
 
 0^17 j 
 32,o82.7I 
 
 I48,I38.80 
 
 * w y / v 'oy 
 19,612.80 
 
 * ,W" / 
 
 U.I3S.2I 
 
 
 *"OT 
 
 1835 
 
 J ~o"* w y 
 109,787.42 
 
 OJ ^*--/* 
 
 58,986.78 
 
 T-^'J^O 
 
 168,774.20 
 
 18,016.20 
 
 , JO 
 
 jc, 776.63 
 
 
 1836 
 
 I4S,877-S4 
 
 57,847.29 
 
 203,724.83 
 
 ,7 > 
 18,561.88 
 
 Jilt """O 
 
 10,864.99 
 
 6,449-99 
 
 1837 
 
 86,230.72 
 
 47,I4I-52 
 
 133,372.24 
 
 18,919.73 
 
 17,050.40 
 
 1,428.36 
 
 1838 
 
 54,143.29 
 
 46,917.82 
 
 101,061. II 
 
 21,085.62 
 
 8,985.03 
 
 2,787-63 
 
 1839 
 
 153,841.96 
 
 48,092.44 
 
 201,934.40 
 
 26,358.56 
 
 3,657.96 
 
 3,059-36 
 
 1840 
 
 13,508.62 
 
 37,663.84 
 
 51,172.46 
 
 28,247.92 
 
 2,613.91 
 
 2,040.29 
 
 1841 
 
 31,048.19 
 
 47,064.14 
 
 78,112.33 
 
 22,685.83 
 
 7,741.86 
 
 8,033.40 
 
 1842 
 
 43,897.55 
 
 47,759.00 
 
 91,656.55 
 
 21,061.28 
 
 3,324.82 
 
 7,166.75 
 
 1843 
 
 33,770.02 
 
 38,478.18 
 
 72,248.20 
 
 22,855.56 
 
 8,919.67 
 
 1,319.88 
 
 1844 
 
 57,108.94 
 
 38,731.99 
 
 95,840.93 
 
 25,388.92 
 
 8,774.82 
 
 2,487.13 
 
 1845 
 
 HO,559.7I 
 
 70,213.67 
 
 180,773.38 
 
 26,232.40 
 
 9,301.15 
 
 756.76 
 
 1846 
 
 179,635.28 
 
 106,357.06 
 
 285,992.37 
 
 33,813.83 
 
 16,705.68 
 
 8,396.44 
 
 1847 
 
 259,683.99 
 
 99,776.16 
 
 359,460.15 
 
 40,774.87 
 
 18,532.14 
 
 1,177-94 
 
 1848 
 
 198,317.08 
 
 166,249.97 
 
 364,567.05 
 
 49,661.84 
 
 25,840.63 
 
 3,635-23 
 
 1849 
 
 70,002.85 
 
 I54,953-87 
 
 224,956.74 
 
 49,397-54 
 
 34,171.75 
 
 6,033.87 
 
 1850 
 
 28,414.19 
 
 147,395-45 
 
 175,809.64 
 
 64,626.30 
 
 44,525-38 
 
 4,427.96 
 
 1851 
 
 70,927.27 
 
 196,672.9! 
 
 267,600.18 
 
 77,203.86 
 
 26,772.67 
 
 8,956.72 
 
 1852 
 
 78,943.68 
 
 184,953.10 
 
 263,896.78 
 
 84,841.39 
 
 33,186.28 
 
 1,823.19 
 
 1853 
 
 71,160.53 
 
 195,268.23 
 
 266,428.76 
 
 106,536.32 
 
 32,480.00 
 
 10,002.21 
 
 1854 
 
 101,269.76 
 
 188,904.03 
 
 290,173.79 
 
 123,734-54 
 
 34,155-95 
 
 13,996.27 
 
 1855 
 
 182,786.16 
 
 169,106.84 
 
 352,693.00 
 
 133,042.46 
 
 29,248.20 
 
 7,743.67 
 
 1856 
 
 208,359.59 
 
 182,780.38 
 
 391,139.97 
 
 127,242.60 
 
 7,766.53 
 
 151,792.61 
 
 1857 
 
 457,894-9I 
 
 I92,995.52 
 
 650,890.43 
 
 136,024.40 
 
 63,837.22 
 
 59,592.33 
 
 1858 
 
 432,312.96 
 
 I93,049.79 
 
 625,362.75 
 
 134,578.50 
 
 38,259.58 
 
 54,136.54 
 
 1859 
 
 IO6,l65.5I 
 
 190,635.10 
 
 296,800.61 
 
 136,121.41 
 
 40,487.57 
 
 16,622.34 
 
 Estimated
 
 APPENDIX I 
 STREETS, 1818-1859 
 
 Ferries 
 
 Health 
 
 Lands 
 
 Miscellaneous 
 
 Total 
 
 Year 
 
 
 $7,010.00 
 
 
 $490.00 
 
 $29,214.07 
 
 1818 
 
 
 9,000.00 
 
 
 40Q.2> 
 
 34,392.46 
 
 l8lQ 
 
 
 7. 1OO.OO 
 
 
 177.87 
 
 27,975.12 
 
 1820 
 
 
 7 1OO.OO 
 
 
 
 11,600.00 
 
 1821 
 
 
 1,270.16 
 
 $1,112.16 
 
 C2^.OO 
 
 42,261.60 
 
 1822 
 
 
 10.47.4.16 
 
 704. 11 
 
 1,168.72 
 
 80,002.27 
 
 1821 
 
 
 17,717.60 
 
 100.11 
 
 612.18 
 
 69,509.72 
 
 1824 
 
 
 12. 160.00 
 
 I.478.I1 
 
 1,182.2^ 
 
 110,766.39 
 
 1821; 
 
 
 11-417. l6 
 
 6oO-4O 
 
 609,171.25 
 
 717,852.70 
 
 1826 
 
 
 14. 141. 7O 
 
 174. 1O 
 
 CAA.7C 
 
 106,340.07 
 
 1827 
 
 
 11 .468. 7O 
 
 2,o88.I1 
 
 1,018.82 
 
 71,1l6.Q7 
 
 1828 
 
 
 I1.l8o.1I 
 
 2,148.77 
 
 6o8.Q2 
 
 7^,876.02 
 
 1829 
 
 
 12.418.08 
 
 8 f ll8.41 
 
 2.14^.7< 
 
 74,6OO.^ 
 
 1830 
 
 
 l6.8lQ.2Q 
 
 1,887.17 
 
 809.75 
 
 95,087.05 
 
 1811 
 
 
 18.026.01 
 
 6l,O21. 11 
 
 ^,27<C.I2 
 
 220,126.54 
 
 1812 
 
 
 20.177.14. 
 
 21.474.l6 
 
 1,008.0^ 
 
 241,137.83 
 
 1811 
 
 
 24 O2O.OO 
 
 1,700.86 
 
 80^.^4. 
 
 209413.00 
 
 1814 
 
 
 1 1.O4Q.Q8 
 
 2,972.01 
 
 748.26 
 
 240,237.37 
 
 1811 
 
 
 14, 60 1.16 
 
 7,840.84 
 
 980.86 
 
 283,118.75 
 
 1816 
 
 
 11.180.16 
 
 6.771.2Q 
 
 818.00 
 
 2il,71l-l8 
 
 18^7 
 
 
 11,408.04 
 
 2,704.81 
 
 1,112.11 
 
 169,434.59 
 
 1818 
 
 
 11,066.08 
 
 1,284.13 
 
 QI4-1O 
 
 272,274.99 
 
 1810 
 
 
 2Q.4l6. 17 
 
 686.28 
 
 678.10 
 
 114,871.11 
 
 l84O 
 
 
 27,841.08 
 
 488.17 
 
 Q4.O . I I 
 
 141,841.18 
 
 1841 
 
 
 28 177.62 
 
 2.601.17 
 
 7^I.OO 
 
 114,721.10 
 
 1842 
 
 
 29,188.69 
 
 2,120.41 
 
 I.24t.67 
 
 Il8,1O1.42 
 
 1841 
 
 
 77 ,8O7.OI 
 
 6, 1 70. 14 
 
 717. c6 
 
 173,186.71 
 
 1844 
 
 
 l6.17I.24 
 
 I7.OOO.11 
 
 6,601.08 
 
 277,218.36 
 
 l84C 
 
 
 11,820.28 
 
 111,197.29 
 
 8448.37 
 
 518,374.26 
 
 1846 
 
 
 68.ioo.i7 
 
 49,226.OO 
 
 078.11 
 
 1l8, 71Q. 80 
 
 1847 
 
 
 60.812.40 
 
 76.412.QI 
 
 860.00 
 
 10O,8lO.I1 
 
 1848 
 
 
 O1.O14.1t 
 
 80,184.17 
 
 I.IQO.1O 
 
 500,188.70 
 
 1840 
 
 
 71,066. 18 
 
 87,04^.70 
 
 I,I72.2O 
 
 411, 171. l6 
 
 iSqO 
 
 
 82,100.08 
 
 CK, 2qO.64 
 
 I, l8l. 14 
 
 599,767.59 
 
 1811 
 
 
 101,687.01 
 
 70.o8l.24 
 
 1,060.61 
 
 568,477.46 
 
 1812 
 
 
 100.601. 71 
 
 11.642.21 
 
 1,101.72 
 
 560,088.87 
 
 1811 
 
 
 I1 1.148.14 
 
 17,858x0 
 
 1. 211. 21 
 
 614,280.53 
 
 l8^4 
 
 
 113,238.72 
 
 72,127x0 
 
 1,474.85 
 
 709,568.49 
 
 1811 
 
 
 121,648.75 
 
 202^468.58 
 
 6,828.41 
 
 1,008,887.45 
 
 1856 
 
 
 122,581.22 
 
 284,07^.07 
 
 6,693.02 
 
 1,124.101.60 
 
 1817 
 
 $125,000.00 
 125,000.00 
 
 120,517.05 
 140,288.23 
 
 139410.37 
 270.723.84 
 
 6,954.66 
 22,OIO.66 
 
 1,244,219.45 
 1,048,054.66 
 
 1858 
 i859
 
 362 
 
 APPENDIX I 
 
 STREETS, 1860-1908 
 
 
 
 Streets Proper 
 
 
 
 
 
 Year 
 
 Widening 
 and 
 
 Eit ending 
 
 Paving 
 and 
 Repair 
 
 Total 
 
 Lighting 
 
 Sewers 
 
 Lands 
 
 1860 
 
 $333.805.43 
 
 $204,533.82 
 
 $540,339-25 
 
 $138,282.84 
 
 $55,816.96 
 
 $302,391.37 
 
 1861 
 
 aii.75o.35 
 
 197,564-16 
 
 409,314-51 
 
 i4i,774-32 
 
 27,229.55 
 
 146,892.52 
 
 1862 
 
 130,229.46 
 
 158,403.14 
 
 297,632.60 
 
 159,716.04 
 
 16,005.09 
 
 156,525.07 
 
 1863 
 
 67,502.82 
 
 152,722.31 
 
 220,225.13 
 
 160,942.82 
 
 22,159.43 
 
 47,346.82 
 
 1864 
 
 179,076.81 
 
 157,546.94 
 
 336,623.75 
 
 190,871.04 
 
 18,760.74 
 
 17,987-95 
 
 1865 
 
 197,519.00 
 
 161,001.77 
 
 358,520.77 
 
 200,425-77 
 
 128,675.64 
 
 21,390.51 
 
 1866 
 
 167,800.61 
 
 264,783.28 
 
 432,583.89 
 
 219,495.00 
 
 60,553-09 
 
 107,622.44 
 
 1867 
 
 636,779.59 
 
 270,361.11 
 
 007,140.70 
 
 237,272.10 
 
 46,948.53 
 
 77,079.58 
 
 1868 
 
 1,211,175.46 
 
 409,814.75 
 
 1,620,990.21 
 
 271,167.23 
 
 83,290.90 
 
 540,325-38 
 
 1869 
 
 2,594,891.17 
 
 708,086.07 
 
 3,302,977-24 
 
 291,693.97 
 
 155,820.59 
 
 1,194,491-09 
 
 1870 
 
 2,066,971.33 
 
 874,046.59 
 
 2,941,017.92 
 
 324,755.51 
 
 130,749.13 
 
 897,892.45 
 
 1871 
 
 1,165,868.13 
 
 940,036.27 
 
 2,105,904.40 
 
 347,533-72 
 
 120,874.61 
 
 1,841,562.12 
 
 1872 
 
 3,349,824.30 
 
 956,815.20 
 
 4,306,639.50 
 
 356,562.83 
 
 174,000.00 
 
 645,458.49 
 
 1873 
 
 6,403,923-92 
 
 965,474-60 
 
 7,369,398.52 
 
 384,760.46 
 
 227,827.58 
 
 385,204.83 
 
 1874 
 
 i.S39,o55-40 
 
 1,254,463.18 
 
 2,793,518.58 
 
 440,009.73 
 
 241,392.93 
 
 250,509.81 
 
 1875 
 
 1,500,981.58 
 
 1,024,627.66 
 
 2,525,609.24 
 
 496,456,53 
 
 285,323.56 
 
 133,548.84 
 
 1876 
 
 698,885.56 
 
 939,816.15 
 
 1,638,701.71 
 
 479,937.8o 
 
 223,376.47 
 
 9,050.50 
 
 1877 
 
 289,497-47 
 
 850,191.39 
 
 1,139,688.86 
 
 477,303-28 
 
 320,596.60 
 
 30,391.13 
 
 1878 
 
 355,921-44 
 
 694,936.61 
 
 1,050,858.05 
 
 443,336.69 
 
 662,756.03 
 
 277,325-48 
 
 1879 
 
 604,309.93 
 
 652,711.25 
 
 1,257,021.18 
 
 396,758.20 
 
 752,034.23 
 
 309,161.71 
 
 1880 
 
 423,295.18 
 
 993,642.45 
 
 1,416,937.63 
 
 398,165.11 
 
 1,111,255.09 
 
 86,771.14 
 
 1881 
 
 614,035.00 
 
 1,002,518.89 
 
 1,616,553.89 
 
 417,428.64 
 
 1,025,020.38 
 
 7,085.05 
 
 1882 
 
 892,301.27 
 
 1,099,371-49 
 
 1,991,672.76 
 
 454,168.71 
 
 1,197,214.74 
 
 16,689.77 
 
 1883 
 
 370,319.08 
 
 860,659.71 
 
 1,230,978.79 
 
 496,915.91 
 
 1,596,043.96 
 
 6,031.10 
 
 1884 
 
 318,630.76 
 
 1,248,415.30 
 
 1,567,046.06 
 
 481,001.98 
 
 760,710.31 
 
 688.28 
 
 1885 
 
 156,657.86 
 
 835,000.00 
 
 991,657.86 
 
 499,937-50 
 
 628,819.11 
 
 7,564.73 
 
 1886 
 
 575,749-35 
 
 853,190.68 
 
 1,428,940.03 
 
 524,923.45 
 
 751,612.46 
 
 1,629.85 
 
 1887 
 
 377,653.76 
 
 1,040,931.27 
 
 1,418,585.03 
 
 573,661.15 
 
 571,773-u 
 
 2,187,11 
 
 1888 
 
 167,816.88 
 
 986,577-71 
 
 1,154,394-59 
 
 566,961.91 
 
 1,018,800.86 
 
 874.16 
 
 1889 
 
 187,051.52 
 
 1,122,509.65 
 
 1,309,561.17 
 
 592,3i7-70 
 
 803,467.26 
 
 356.09 
 
 1890 
 
 285 4.86.50 
 
 i 049 157.98 
 
 1,334,644.57 
 
 541,757.64 
 
 768,788.41 
 
 
 1891 
 
 i6c ct7 An 
 
 I 7AO 687 OA 
 
 1,915,225.43 
 
 420,179.21 
 
 750,464.03 
 
 
 1892 
 
 * v joo / '*ty 
 525 443.11 
 
 ^j/'fy,*^"/ *y*f 
 1,667,921.96 
 
 2,193,365.07 
 
 582,113.83 
 
 804,369.95 
 
 
 180* 
 
 7 eg 6iA 16 
 
 I 397,410.99 
 
 2,156,055.35 
 
 572,293.70 
 
 605,317.52 
 
 
 *"Vo 
 1 80 A 
 
 / O" v/ *r'*- J" 
 I QQ1 171 31 
 
 T.ACC 106 AT 
 
 2,458,281.72 
 
 573,110.42 
 
 465,018.90 
 
 
 *"V*r 
 
 i8nc 
 
 X V *-'O J - / O*O* 
 2 ClS S3O.l6 
 
 A r*tj J, AV "-*^A 
 T ^2O 227 77 
 
 } -1-1% 7<7 Q-3 
 
 582,418.66 
 
 393,370-13 
 
 
 itJ VJ 
 
 1806 
 
 2 616 224.. 07 
 
 ,o^ w ,**/ / / 
 ISIA 80^ 7T 
 
 OJOO'-'rt > 1 -VO 
 
 4,131,118.68 
 
 601,239.65 
 
 485,817.58 
 
 
 , loyu 
 
 
 Oi'tjoyo- / A 
 
 
 
 
 
 1897 
 
 2,918,843.52 
 
 1,725,284.68 
 
 4,644,128.20 
 
 619,947.80 
 
 ,285,776.69 
 
 
 1898 
 
 2 OnC 7o7 2O 
 
 I 172 332.48 
 
 3,178,129.77 
 
 651,276.41 
 
 ,100,145.09 
 
 
 1800 
 
 * i'""'3 1 / y / "*y 
 
 2 244 238.06 
 
 I 189 861 .39 
 
 3 434,099.45 
 
 678,915.35 
 
 ,774,549.87 
 
 
 At *yv 
 1900 
 
 2,119,487.94 
 
 1,508,974.06 
 
 3,628,462.00 
 
 728,121.94 
 
 ,821,282.51 
 
 
 1901 
 
 2,037,925.75 
 
 2,416,642.53 
 
 4,454,568.28 
 
 770,424.68 
 
 ,378,759-84 
 
 
 I9O2 
 
 1,732,224.18 
 
 1,779,005.88 
 
 3,511,230.06 
 
 772,079.16 
 
 ,569,107.19 
 
 
 1903 
 
 2,444,602.15 
 
 1,710,164.52 
 
 4,154,766.67 
 
 776,053.09 
 
 ,220,996.44 
 
 
 1904 
 
 1,251,983.98 
 
 1,900,864.02 
 
 3,152,848.00 
 
 809,592.53 
 
 ,773,865.44 
 
 
 I90S 
 
 1,148,944.03 
 
 1,821,405.53 
 
 2,970,349-56 
 
 813,581.34 
 
 ,226,632.54 
 
 
 1906 
 
 661,058.70 
 
 1,814,289.81 
 
 2,475,348-51 
 
 826,804.01 
 
 ,003,325.01 
 
 
 1907 
 
 1,302,559-45 
 
 975,231.63 
 
 2,277,79I.o8 
 
 840,016.93 
 
 ,897,445-58 
 
 
 1908 
 
 663,617.59 
 
 833,981.43 
 
 1.497,599-02 
 
 809,510.06 
 
 ,535,714-23 

 
 APPENDIX I 
 
 363 
 
 STREETS, 1860-1908 
 
 Bridges 
 
 Ferries 
 
 Health 
 
 Miscellaneous 
 
 Total 
 
 Year 
 
 $9,184,08 
 
 
 $141,933,17 
 
 $8,165.82 
 
 $1,196,113.49 
 
 1860 
 
 6,184.58 
 
 
 140,235.91 
 
 8,007.74 
 
 880,539.13 
 
 1861 
 
 6,066.55 
 
 $5,000.00 
 
 141,403.84 
 
 42,251.58 
 
 824,601.67 
 
 1862 
 
 7,030.58 
 
 
 150,521.30 
 
 37,336.16 
 
 645,562.24 
 
 1863 
 
 13,455.68 
 
 
 199.681.97 
 
 16,537.78 
 
 793,918.91 
 
 1864 
 
 11,005.45 
 
 8,248.49 
 
 195,241.24 
 
 10,148.65 
 
 942,656.52 
 
 1865 
 
 49,766.07 
 
 19.196-55 
 
 265,674.89 
 
 17,389-85 
 
 1,172,281.78 
 
 1866 
 
 117,011.79 
 
 26,372.51 
 
 277,427-02 
 
 29.893-38 
 
 1,719,145.61 
 
 1867 
 
 38,083.86 
 
 6,474-12 
 
 314.385-29 
 
 27,860.27 
 
 2,903,477-26 
 
 1868 
 
 15,935-43 
 
 276,375-00 
 
 338,650.66 
 
 43,606.14 
 
 5,619,640.12 
 
 1869 
 
 84,079.22 
 
 212,645.90 
 
 342,288.33 
 
 65.361.47 
 
 4,998,789.93 
 
 1870 
 
 110,466.11 
 
 255.5l6.I9 
 
 387,990.07 
 
 44.661.39 
 
 5,214,508.61 
 
 1871 
 
 318,277.71 
 
 242,555-44 
 
 466,300.97 
 
 52,518.12 
 
 6,562,313.06 
 
 1872 
 
 81,862.43 
 
 297,383.53 
 
 503,276.14 
 
 133,147-12 
 
 9,382,860.61 
 
 1873 
 
 257,804.36 
 
 265,408.72 
 
 519,969.46 
 
 106,254.82 
 
 4,875,768.41 
 
 1874 
 
 178,900.47 
 
 241,294.34 
 
 509,333-92 
 
 91,608.73 
 
 4,462.075.63 
 
 1875 
 
 J95.573-46 
 
 199.19363 
 
 466,117-35 
 
 72,028.03 
 
 3,283,978.95 
 
 1876 
 
 178,172.00 
 
 162,201.60 
 
 446,128.87 
 
 61,958.88 
 
 2,816,441.22 
 
 1877 
 
 65,296.40 
 
 164,237-69 
 
 414,840.42 
 
 59,612.28 
 
 3,138,263.04 
 
 1878 
 
 64,070.67 
 
 198,892.62 
 
 412,949-59 
 
 50,354-03 
 
 3,441,242.23 
 
 1879 
 
 112,678.77 
 
 168,788.50 
 
 432,596.54 
 
 53,585-27 
 
 3,780.778.05 
 
 1880 
 
 88,459.21 
 
 179,407.86 
 
 442,126.60 
 
 56,683-49 
 
 3,832,765-12 
 
 1881 
 
 73,479-87 
 
 239,612.91 
 
 473,438.44 
 
 62,409.27 
 
 4,508,686.47 
 
 1882 
 
 304,771.18 
 
 282,182.94 
 
 507,868.65 
 
 59,736.95 
 
 4,484,529-48 
 
 1883 
 
 278,084.83 
 
 300,617.83 
 
 546,379-69 
 
 60,347.54 
 
 3,994,876.52 
 
 1884 
 
 89.374-43 
 
 245,463.15 
 
 568,579-50 
 
 61,144.21 
 
 3,091,540.49 
 
 1885 
 
 112,485.87 
 
 201,230.01 
 
 566,734.60 
 
 65,630.60 
 
 3,653,186.87 
 
 1886 
 
 148,762.90 
 
 259,014.24 
 
 611,381.02 
 
 64,099-94 
 
 3,650,364.50 
 
 1887 
 
 277.383-26 
 
 214,846.22 
 
 606,859-70 
 
 74,823.91 
 
 3,914,944-61 
 
 1888 
 
 208,770.04 
 
 199.030.23 
 
 605,764.13 
 
 80,487.41 
 
 3.799-754-93 
 
 1889 
 
 172,627.31 
 
 225,505.72 
 
 645,014.61 
 
 73,809.47 
 
 3,762,147-73 
 
 1890 
 
 218,102.45 
 
 226.456.43 
 
 651,202.87 
 
 72,710.08 
 
 4.254.340-50 
 
 1891 
 
 368,042.48 
 
 233,066.01 
 
 1,041,012.50 
 
 106,554.19 
 
 5.329.424.03 
 
 1892 
 
 272,466.55 
 
 249.370.65 
 
 1,062,124.94 
 
 123,401.76 
 
 5,041,030.47 
 
 1893 
 
 255,818.38 
 
 234.441.04 
 
 1,023.009.37 
 
 95.7926i 
 
 5,095.562.44 
 
 1894 
 
 J9S.39I 06 
 
 221,813.94 
 
 974,954-90 
 
 91.257-54 
 
 S.797.964-16 
 
 1895 
 
 269,049.33 
 
 249.737.05 
 
 1,058.144.27 
 
 89,831.84 
 
 6,884,938.40 
 
 1896 
 
 720,897.63 
 
 268,193.82 
 
 1,193.984-03 
 
 90,162.27 
 
 8,838,000.44 
 
 1897 
 
 836,581.17 
 
 348,722.08 
 
 1.255.714-60 
 
 105,419.45 
 
 8,475,988.57 
 
 1898 
 
 1.710,35494 
 
 331,125.17 
 
 1,424.068.56 
 
 194,501.80 
 
 9.547,616.14 
 
 1899 
 
 9^3.50397 
 
 345. 163-09 
 
 1,424.55349 
 
 101,261.32 
 
 8.972,349-22 
 
 1900 
 
 618,372.64 
 
 293.176.40 
 
 1.641,242.36 
 
 113.059.01 
 
 9,269,603.21 
 
 1 001 
 
 721,397 17 
 
 300,382.26 
 
 1,728,699.00 
 
 100,381.88 
 
 8,703.276.72 
 
 1 902 
 
 731,716.01 
 
 206,322.64 
 
 1,682.873 17 
 
 101,292.27 
 
 9,064,020.19 
 
 1903 
 
 701,43468 
 
 264,072.06 
 
 1,708,63806 
 
 100,510.68 
 
 9,600,072.35 
 
 1004 
 
 1.284,663.16 
 
 275.124 18 
 
 1,741.341.46 
 
 103,801.18 
 
 9,415.584 42 
 
 1905 
 
 1,109.852.16 
 
 301,739 
 
 1,781,910.29 
 
 158.370.83 
 
 8,658,349.92 
 
 1006 
 
 676,419.46 
 
 204.35782 
 
 1,918.238.43 
 
 12,651.06 
 
 7.926,930.36 
 
 1007 
 
 370J02.78 
 
 249,068.39 
 
 1.763,917 28 
 
 
 6,226,111.76 
 
 1008
 
 364 
 
 APPENDIX I 
 
 SCHOOLS, 1818-1859 
 
 
 Primary 
 
 AUOtber 
 
 
 Year 
 
 
 New 
 
 
 
 
 New 
 
 
 Total 
 
 
 Salaries 
 
 Build- 
 
 Total 
 
 Salaries 
 
 Other 
 
 Build- 
 
 Total 
 
 
 
 
 ings 
 
 
 
 
 ings 
 
 
 
 1818 
 
 $3,75- 
 
 
 $3,750.00 
 
 $20,863.03 
 
 $2,099.30 
 
 $13,343-73 
 
 $36,306.08 
 
 $40,056.08 
 
 iSzg 
 
 7,230.00 
 
 
 7,250.00 
 
 25,100.00 
 
 3,078.41 
 
 1,397-89 
 
 29,576.30 
 
 36,826.30 
 
 1820 
 
 8,373.00 
 
 
 8,375.00 
 
 23,430.53 
 
 2,322.76 
 
 8,113.12 
 
 33,866.43 
 
 A A 2AT A t 
 
 18211 
 
 
 
 
 
 
 
 
 *T J *** A *^.J 
 44,300.00 
 
 1822 
 
 8,500.00 
 
 
 8,500.00 
 
 35,255.35 
 
 4,855.73 
 
 25,014.94 
 
 65,126.04 
 
 73 626.04 
 
 1823 
 
 10,510.00 
 
 
 10,510.00 
 
 37,739-95 
 
 4,009.13 
 
 22,037.68 
 
 63,876.76 
 
 74,386.76 
 
 1824 
 
 11,710.00 
 
 
 11,710.00 
 
 39,243-35 
 
 3,665.47 
 
 11,117.99 
 
 54,026.81 
 
 65,736.8l 
 
 1825 
 
 12,581.56 
 
 
 12,581.56 
 
 36,732.00 
 
 3,884.93 
 
 22,935.89 
 
 63,572.82 
 
 76,154.38 
 
 1826 
 
 13,207.78 
 
 
 13,207.78 
 
 36,557-22 
 
 4,228.36 
 
 4,407.98 
 
 45,193-56 
 
 38,401.34 
 
 1827 
 
 14,045.91 
 
 
 14,045.91 
 
 34,721.83 
 
 4,461.54 
 
 3,000.00 
 
 42,183.37 
 
 36,229.28 
 
 1828 
 
 14,286.71 
 
 
 14,286.71 
 
 33,142.43 
 
 3,938.90 
 
 
 39,081.33 
 
 53,368.04 
 
 1829 
 
 i4,373-46 
 
 
 14,373-46 
 
 33,998.99 
 
 3,494.64 
 
 468.46 
 
 37,962.09 
 
 52,335-55 
 
 1830 
 
 14,933-46 
 
 
 I4.933-46 
 
 34,236.23 
 
 5,233-89 
 
 926.07 
 
 40,396.19 
 
 55,329.6S 
 
 1831 
 
 16,491.88 
 
 $400.00 
 
 16,891.88 
 
 29,311.98 
 
 9,072.80 
 
 
 38,384-78 
 
 33,276.66 
 
 1832 
 
 16,859.16 
 
 
 16,839.16 
 
 34,392.40 
 
 5,495-8s 
 
 8,562.02 
 
 48,650.27 
 
 65,509.43 
 
 1833 
 
 17,364-70 
 
 
 17,364-70 
 
 38,313.41 
 
 11,495.08 
 
 23,481.00 
 
 73,289.49 
 
 90,654.19 
 
 1834 
 
 17,833-11 
 
 12,363.86 
 
 30,196.97 
 
 41,807.37 
 
 12,198.16 
 
 6,477-75 
 
 60,483.28 
 
 90,680.25 
 
 1835 
 
 19,403-32 
 
 9,646.99 
 
 29,050.31 
 
 45,004.73 
 
 9,301.70 
 
 36,887.64 
 
 91,194-07 
 
 120,244.38 
 
 1836 
 
 23,976.23 
 
 4,841.93 
 
 28,818.18 
 
 53,429-7o 
 
 10,946.39 
 
 I3,72S-03 
 
 78,101.12 
 
 106,919.30 
 
 1837 
 
 26,087.00 
 
 14,909.28 
 
 40,996.28 
 
 59,238.07 
 
 15,84098 
 
 
 75,009.05 
 
 Il6,095.33 
 
 1838 
 
 27,824.10 
 
 11,872.53 
 
 39,696.63 
 
 64,818.08 
 
 16,220.42 
 
 36,085.94 
 
 117,124.44 
 
 IS6,82I.07 
 
 1839 
 
 29,003.35 
 
 15,609.3$ 
 
 45,5i4-7o 
 
 68,958.78 
 
 19,292.44 
 
 22,337.07 
 
 110,388.29 
 
 IS6,I02.99 
 
 1840 
 
 31,388.00 
 
 2,452.62 
 
 33,840.62 
 
 70,483.03 
 
 13,798.95 
 
 i,333-io 
 
 85,615.08 
 
 "9,455-70 
 
 1841 
 
 32,924.33 
 
 12,457.23 
 
 45,381.80 
 
 73,258.83 
 
 14,305.10 
 
 21,314.80 
 
 108,873.73 
 
 134,260.33 
 
 1842 
 
 36,200.83 
 
 10,210.18 
 
 46,411.01 
 
 75,599-68 
 
 16,761.22 
 
 
 92,360.90 
 
 I38,77I-9I 
 
 1843 
 
 38,814.17 
 
 9,926.14 
 
 48,740.31 
 
 80,937.68 
 
 i5,379-46 
 
 7i,5Si-56 
 
 167,888.70 
 
 2l6,629.OI 
 
 1844 
 
 40,197.96 
 
 12,302.27 
 
 52,700.23 
 
 89,003.11 
 
 21,118.46 
 
 48,414.43 
 
 158,538.02 
 
 211,238.25 
 
 1845 
 
 42,028.33 
 
 16,370.86 
 
 58,599-39 
 
 98,876.40 
 
 21,940.39 
 
 46,323-30 
 
 167,140.09 
 
 225,739-48 
 
 1846 
 
 61,887.13 
 
 24,592.02 
 
 86,479-15 
 
 104,673.34 
 
 25,589-81 
 
 82,431.61 
 
 212,716.76 
 
 299,I9S-9I 
 
 1847 
 
 70,127.99 
 
 39,290.46 
 
 109,418.45 
 
 104,011.86 
 
 23,028.09 
 
 133,249.15 
 
 280,289.10 
 
 389,707.35 
 
 1848 
 
 77',i66.22 
 
 35,923-72 
 
 113,089.94 
 
 118,060.84 
 
 36,935-67 
 
 35,567-24 
 
 190,563-75 
 
 303,653-69 
 
 1849 
 
 80,146.92 
 
 17,756.86 
 
 97,903-78 
 
 120,893.83 
 
 32,575-26 
 
 63,964.46 
 
 217,435-55 
 
 315,339-33 
 
 1850 
 
 79,648-47 
 
 31,010.69 
 
 130,639.16 
 
 125,464.60 
 
 39,820.82 
 
 29,969-14 
 
 195,254-56 
 
 325,913.72 
 
 1831 
 
 80,746.77 
 
 56,221.16 
 
 136,967.93 
 
 129,478.82 
 
 26,001.47 
 
 5,218.58 
 
 160,698.87 
 
 297,666.80 
 
 1832 
 
 84,739.79 
 
 33,823.09 
 
 120,562.88 
 
 130,531.18 
 
 36,033.08 
 
 43,084.19 
 
 209,668.45 
 
 330,231.33 
 
 1853 
 
 81,881.33 
 
 22,121.66 
 
 104,002.99 
 
 129,166.55 
 
 37,326.71 
 
 1,804.00 
 
 168,297.26 
 
 272,300.23 
 
 1854 
 
 98,764.34 
 
 24,163-35 
 
 122,927.69 
 
 147,022.09 
 
 40,215.52 
 
 79,713-88 
 
 266,931.49 
 
 389,879.18 
 
 1855 
 
 102,516.15 
 
 18,878.33 
 
 121,394.70 
 
 147,338.54 
 
 42,603.97 
 
 131,333-35 
 
 321,276.26 
 
 442,670.96 
 
 1836 
 
 105,902.26 
 
 11,078.43 
 
 116,980.69 
 
 148,994.80 
 
 43,957-10 
 
 41,020.83 
 
 233,972.73 
 
 350,953-42 
 
 1837 
 
 126,805.89 
 
 
 126,805.89 
 
 170,108.89 
 
 49,483-21 
 
 225.00 
 
 219,817.10 
 
 346,622.99 
 
 1838 
 
 121,046.61 
 
 
 121,046.61 
 
 178,382.44 
 
 36,178.71 
 
 105,186.42 
 
 339,747-47 
 
 460,794.18 
 
 1839 
 
 I3S.9I9-OI 
 
 9,283.70 
 
 145,202.71 
 
 184,764.79 
 
 53,785-26 
 
 135,278.97 
 
 373,829.02 
 
 319,031.73 
 
 1 Estimated.
 
 APPENDIX I 
 
 365 
 
 SCHOOLS, 1860-1908 
 
 Year 
 
 Schoolbouses 
 
 Instructors 
 
 Other 
 
 Total 
 
 Primary 
 
 Other 
 
 Total 
 
 1860 
 
 $101,865.07 
 
 $121,988.21 
 
 $223,853-28 
 
 $287,202.93 
 
 $121,328.80 
 
 $632,385.01 
 
 1861 
 
 39,417-49 
 
 126,885.76 
 
 166,303.25 
 
 300,548.28 
 
 108,318.13 
 
 575,169-66 
 
 1862 
 
 100,337.53 
 
 7,800.21 
 
 108,137-74 
 
 311,063-93 
 
 115,665.34 
 
 534,867.01 
 
 1863 
 
 3,002.72 
 
 1,068.15 
 
 5,870.87 
 
 324,739-77 
 
 140,732-64 
 
 471,343-28 
 
 1864 
 
 26,793.68 
 
 63,816.16 
 
 90,609.84 
 
 372,430.84 
 
 180,734.00 
 
 643,774-68 
 
 1865 
 
 55,004.82 
 
 145,548.82 
 
 200,553.64 
 
 403.300.82 
 
 172,520.76 
 
 776,375-22 
 
 1866 
 
 76,421.77 
 
 35,153-32 
 
 101,575-09 
 
 492,796.66 
 
 186,008.85 
 
 781,280.60 
 
 1867 
 
 4,087.16 
 
 184,703.64 
 
 188,790.80 
 
 548,615.90 
 
 224,000.51 
 
 961,497.21 
 
 1868 
 
 100,024.70 
 
 246,586.08 
 
 346,610.78 
 
 719,628.04 
 
 263,048.96 
 
 1,329,287.78 
 
 1869 
 
 I30.33i.9i 
 
 482,005.95 
 
 612,337.86 
 
 720,960.65 
 
 269,451.95 
 
 1,602,750.46 
 
 1870 
 
 134,024.12 
 
 309,655.59 
 
 443,679-7i 
 
 816,344.66 
 
 315.254-70 
 
 1,575.279-07 
 
 1871 
 
 3S,83S.8l 
 
 63,464.87 
 
 99,300.68 
 
 863,658.81 
 
 352,920.84 
 
 1,315,880.33 
 
 1872 
 
 9,546.00 
 
 446,178.68 
 
 455,724-68 
 
 929,852.41 
 
 362,620.50 
 
 1,748.197.59 
 
 1873 
 
 147,123.94 
 
 299,539-31 
 
 446,663.25 
 
 1,015,572.72 
 
 403,484.32 
 
 1,865,720.29 
 
 1874 
 
 134.977-50 
 
 221,692.24 
 
 356,669.74 
 
 1,217,008.92 
 
 507,364.69 
 
 2,081,043.35 
 
 1875 
 
 i43,899-42 
 
 133.847.15 
 
 377,746.57 
 
 1,235,375-24 
 
 502,259.03 
 
 2,015,380.84 
 
 1876 
 
 3,889.35 
 
 I3.97i -95 
 
 136,861.30 
 
 1,211,796.67 
 
 467,957-52 
 
 1,816,615.49 
 
 1877 
 
 33,123-79 
 
 141,200.96 
 
 i74.3i4-75 
 
 1,157,746.09 
 
 424,370.00 
 
 1,756,440.84 
 
 1878 
 
 26,261.42 
 
 213,961.56 
 
 240,222.98 
 
 1,117,027.51 
 
 402,635.41 
 
 1,759.885.90 
 
 1879 
 
 9,012.91 
 
 127365.54 
 
 136,878.45 
 
 1,108,578.87 
 
 406,787.97 
 
 1,652,245.29 
 
 1880 
 
 61,732-31 
 
 153,627.33 
 
 215,359-64 
 
 1,112,932.69 
 
 446,744.82 
 
 1,775,037-15 
 
 1 88! 
 
 71,329.86 
 
 67,797.02 
 
 139,126.88 
 
 1,109,635.88 
 
 461,343.19 
 
 1,710,105.95 
 
 1882 
 
 39,727.00 
 
 37,901.73 
 
 77,628.73 
 
 1,123,154-90 
 
 480,007.59 
 
 1,680,791.22 
 
 1883 
 
 97,158.04 
 
 163,820.36 
 
 260,978.40 
 
 1,147,863.23 
 
 499,813.65 
 
 1,908,655.28 
 
 1884 
 
 146,722.10 
 
 329,451.06 
 
 476,173.16 
 
 1,170,751-71 
 
 336,642.32 
 
 1,983,567-19 
 
 1885 
 
 110,897.06 
 
 222,658.46 
 
 333.555-52 
 
 1.192^93-29 
 
 510,420.17 
 
 2,036,468.98 
 
 1886 
 
 22,534.44 
 
 111,074.34 
 
 133,608.78 
 
 1,213,806.24 
 
 434,648.43 
 
 1,782,063.45 
 
 1887 
 
 10,646.69 
 
 148,038.04 
 
 158,685.63 
 
 1,238,584-42 
 
 518,156.37 
 
 1,915,426.42 
 
 1888 
 
 379.98 
 
 121,260.92 
 
 121,640.90 
 
 1,274,349-17 
 
 574,336.08 
 
 1.970,326.15 
 
 1889 
 
 55,207.84 
 
 311,361.61 
 
 366,569.45 
 
 1.332,573-87 
 
 567,195-46 
 
 2,266,338.78 
 
 1890 
 
 8,824.80 
 
 165,037.26 
 
 173,862.06 
 
 1.364,875-87 
 
 583,006.41 
 
 2,121,744.34 
 
 1891 
 
 208,834-63 
 
 3i9,059-47 
 
 527,804.10 
 
 1,034,210.26 
 
 466,650.35 
 
 2,028,754.71 
 
 1892 
 
 304,530.19 
 
 264,245.56 
 
 568,775-75 
 
 1,424,844.29 
 
 565,046.88 
 
 2,559.566.92 
 
 1893 
 
 107.386.99 
 
 172,069.82 
 
 279.456.8i 
 
 1,470,051.03 
 
 542,466.29 
 
 2,291,974.13 
 
 1894 
 
 210,112.94 
 
 188.357-45 
 
 398.470.39 
 
 1,531,630.15 
 
 569,473-43 
 
 2,499.573-97 
 
 1895 
 
 168,138.98 
 
 316,500.16 
 
 484,639.14 
 
 1.584.567-00 
 
 659.486.03 
 
 2,728,692.17 
 
 1896 
 
 389,631-38 
 
 i67,o73-3 
 
 556,704-51 
 
 1,663,792.74 
 
 812,509.44 
 
 3,033,006.69 
 
 1897 
 
 463,047.40 
 
 213.955-42 
 
 677,002.82 
 
 1,817,218.00 
 
 920,942.35 
 
 3,415,163-17 
 
 1898 
 
 388,817.42 
 
 29S.634-7I 
 
 584.452-13 
 
 1.963.255-18 
 
 7SS.3S2.si 
 
 3.303.059.82 
 
 1899 
 
 216,971.97 
 
 597.492.67 
 
 814,464.64 
 
 2,063,611.70 
 
 774.9436i 
 
 3.6S3.0I995 
 
 1900 
 
 I45.807-7I 
 
 59U76.IO 
 
 737.183-81 
 
 2,178,597-72 
 
 798,877-60 
 
 3.7l4.659-3 
 
 1901 
 
 110,470.85 
 
 596.676.44 
 
 707,147.29 
 
 2,293.776.36 
 
 1,006,430.08 
 
 4.007,343.73 
 
 1902 
 
 308,988.49 
 
 416,817.10 
 
 725.805.59 
 
 3,436,850.45 
 
 1,161,401.17 
 
 4.314.147-21 
 
 1903 
 
 499.645-45 
 
 622,115.96 
 
 1,121,761.41 
 
 2.529,177-79 
 
 1,347.826.94 
 
 4,998,766.14 
 
 1904 
 
 449.718.40 
 
 1,469.85783 
 
 ,9i9,S76.3 
 
 2,631,358.47 
 
 1.188.57578 
 
 5.739.Slo-8 
 
 1905 
 
 552,827.27 
 
 450,696.24 
 
 1.003.523.51 
 
 2,677,000.56 
 
 1,031,131.27 
 
 4.71I.6S5 34 
 
 1906 
 
 97,846.63 
 
 583.981.80 
 
 681.828.43 
 
 2,821,314.52 
 
 1,059304-39 
 
 4.562,047.34 
 
 1907 
 
 35.58950 
 
 1.136.615.54 
 
 1,172,205.04 
 
 2,8.10,480.58 
 
 686,867.32 
 
 4.689,552.94 
 
 1908 
 
 135,106.64 
 
 973.312.86 
 
 1.108,419.50 
 
 2,927,032.08 
 
 697.15964 
 
 4,732,611.22
 
 366 APPENDIX I 
 
 RELATIVE IMPORTANCE OF THE VARIOUS BRANCHES OF EXPENDITURE 
 
 
 1818-21 
 
 1828-31 
 
 1840-43 
 
 1854-57 
 
 1868-71 
 
 1883-86 
 
 1903-06 
 
 GEN'L Gov'x 
 
 
 
 
 
 
 
 
 Average 
 
 $11,751.17 
 
 $36,745-69 
 
 $50,623.73 
 
 $95.956.29 
 
 $294,232.05 
 
 $616,987.40 
 
 $l.577,274.l6 
 
 Per cent 
 
 7-4 
 
 13 
 
 8-5 
 
 3-5 
 
 2.8 
 
 4-7 
 
 5-4 
 
 Per cap 
 
 $0.27 
 
 $0.60 
 
 $0.51 
 
 $o-59 
 
 $1.17 
 
 $1.58 
 
 $2.67 
 
 POLICE 
 
 
 
 
 
 
 
 
 Average 
 
 $8,992.18 
 
 $11,682.68 
 
 $51,062.98 
 
 $199,237.23 
 
 $580,661.01 
 
 $1,015,841.03 
 
 $1,921,693.78 
 
 Per cent 
 
 5-6 
 
 4.1 
 
 8-5 
 
 7.0 
 
 5-6 
 
 7-9 
 
 6.6 
 
 Per cap 
 
 $0.21 
 
 $0.19 
 
 $0.52 
 
 $1.24 
 
 $2.32 
 
 $2.60 
 
 $3-25 
 
 FIRE 
 
 
 
 
 
 
 
 
 Average 
 
 $1,837.30 
 
 $17,464.13 
 
 $39,292.66 
 
 $101,559.22 
 
 $406,033.15 
 
 $742,567.00 
 
 $1,356,484.52 
 
 Per cent 
 
 I.I 
 
 6.2 
 
 6.6 
 
 3-7 
 
 4- 
 
 5-7 
 
 4.6 
 
 Per cap 
 
 $0.04 
 
 $0.28 
 
 $0.40 
 
 $0.63 
 
 $1.62 
 
 $1.90 
 
 $2.29 
 
 INSTITUTIONS 
 
 
 
 
 
 
 
 
 Average .... 
 
 $25,963.54 
 
 $38,453-99 
 
 $81,965.50 
 
 $243,876.76 
 
 $650,099.22 
 
 $1,093,523-46 
 
 $1,685,989.93 
 
 Per cent 
 
 I6. 3 
 
 13-6 
 
 13-8 
 
 9.0 
 
 6-3 
 
 8-5 
 
 5-8 
 
 Per cap 
 
 $0.60 
 
 $0.63 
 
 $0.83 
 
 $1-52 
 
 $2.60 
 
 $2.80 
 
 $2.85 
 
 PUBLIC GROUNDS 
 
 
 
 
 
 
 
 
 Average .... 
 
 $1,869.61 
 
 $1,915.58 
 
 $4,028.80 
 
 $38,275.19 
 
 $139,261.55 
 
 $731,570-08 
 
 $1,129,549.57 
 
 Per cent 
 
 I.I 
 
 o-7 
 
 0.6 
 
 1.4 
 
 1-3 
 
 5-7 
 
 3-9 
 
 Per cap 
 
 $0.04 
 
 $0.03 
 
 $0.04 
 
 $0.24 
 
 $0-55 
 
 $1.87 
 
 $1.91 
 
 STREETS 
 
 
 
 
 
 
 
 
 Average .... 
 
 $31,295.4! 
 
 $80,275-36 
 
 $138,436.83 
 
 $914,332.04 
 
 $4,684,103.98 
 
 $3,806,283.34 
 
 $9,409,73l-74 
 
 Per cent 
 
 19-7 
 
 28.5 
 
 23.2 
 
 33-8 
 
 45-7 
 
 29-5 
 
 32-5 
 
 Per cap 
 
 $0.72 
 
 $1-31 
 
 $1.41 
 
 $5-71 
 
 $18.74 
 
 $9-75 
 
 $15.94 
 
 LIBRARY 
 
 
 
 
 
 
 
 
 Average . . 
 
 
 
 
 $89,261.20 
 
 $57,560.82 
 
 $197,054.11 
 
 $330,623.60 
 
 Per cent 
 
 
 
 
 3-3 
 
 o-S 
 
 i-5 
 
 i.i 
 
 Per cap 
 
 
 
 
 $0.55 
 
 $0.23 
 
 $0.50 
 
 $0.56 
 
 SCHOOLS 
 
 
 
 
 
 
 
 
 Average 
 
 $41,405.95 
 
 $54,077-47 
 
 $157,279-28 
 
 $382,531-63 
 
 $1,455,799-41 
 
 $1,927,688.72 
 
 $5,003,219.82 
 
 Per cent 
 
 26 
 
 19.2 
 
 26 
 
 14 
 
 14.2 
 
 14.9 
 
 17-3 
 
 Per cap 
 
 $0.96 
 
 $0.88 
 
 $1.60 
 
 $2-39 
 
 $5-82 
 
 $4-94 
 
 $8.48 
 
 WATER 
 
 
 
 
 
 
 
 
 Average .... 
 
 
 
 
 $35i,327-44 
 
 $1,542,921.99 
 
 $1,959,630.57 
 
 $2,886,815.21 
 
 Per cent .... 
 
 
 
 
 13 
 
 15 
 
 15-2 
 
 9-9 
 
 Per cap. 
 
 
 
 
 $2.19 
 
 $6-17 
 
 $5.02 
 
 $4.87 
 
 COUNTY 
 
 
 
 
 
 
 
 
 Average .... 
 
 $26,366.85 
 
 $32,877-85 
 
 $48,773.04 
 
 $186,535-92 
 
 $271,403.18 
 
 $653,452.82 
 
 $1,432,655.58 
 
 Per cent 
 
 I6. 5 
 
 11.7 
 
 7-7 
 
 6.9 
 
 2.6 
 
 5 
 
 4-9 
 
 Per cap 
 
 $0.61 
 
 $0.53 
 
 $0.49 
 
 $1.16 
 
 $1.08 
 
 $1.67 
 
 $2.42 
 
 RAPID TRANSIT 
 
 
 
 
 
 
 
 
 Average .... 
 
 
 
 
 
 
 
 $1,730,495.20 
 
 Per cent 
 
 
 
 
 
 
 
 5-9 
 
 Per cap 
 
 
 
 
 
 
 
 $2-93 
 
 MISCELLANEOUS 
 
 
 
 
 
 
 
 
 Average .... 
 
 $9,4i3-3i 
 
 $8,100.19 
 
 $26,094-75 
 
 $101,688.27 
 
 $161,360.69 
 
 $134,107.98 
 
 $454,353-58 
 
 Per cent 
 
 6 
 
 2.8 
 
 4-3 
 
 3-7 
 
 1.6 
 
 I.O 
 
 i.S 
 
 Per cap 
 
 $0.22 
 
 $0.13 
 
 $0.26 
 
 $0.63 
 
 $0.64 
 
 $0.34 
 
 $0.77 
 
 TOTAL 
 
 $158,895.34 
 
 $281,592.97 
 
 $597,557.6o 
 
 $2,704,581.23 
 
 $10,243,437.06 
 
 $12,878,706.54 
 
 $28,918,886.71 
 
 Per cap 
 
 $3.69 
 
 $4.61 
 
 $6.09 
 
 $16.90 
 
 $40.97 
 
 $33-02 
 
 $49.01 
 
 ESTIMATED 
 
 
 
 
 
 
 
 
 POPULATION 
 
 43,ooo 
 
 61,000 
 
 98,000 
 
 160,000 
 
 250,000 
 
 390,000 
 
 590,000
 
 APPENDIX II
 
 368 
 
 APPENDIX II 
 
 RECEIPTS, 1818-1859 
 
 Year 
 
 Taies 
 
 Rents 
 
 Interest 
 
 Licenses 
 
 Special 
 Assess- 
 
 Health 
 
 Insti- 
 
 
 
 
 
 
 ments 
 
 
 tutions 
 
 1818 
 
 $165,638.03 
 
 $19,713.45 
 
 
 $268.00 
 
 
 
 
 1819 
 
 159,649-43 
 
 18,480.32 
 
 $3,483.02 
 
 198.00 
 
 
 . . . 
 
 $16,584.10 
 
 1820 
 
 155,909.56 
 
 13,868.51 
 
 i ,495-53 
 
 74-50 
 
 
 
 
 5.064,56 
 
 1821 
 
 
 
 
 
 
 
 
 1822 
 
 159,578.90 
 
 15,714-36 
 
 370.37 
 
 1,594.80 
 
 
 
 10,433.42 
 
 1823 
 
 169,887.27 
 
 18,104.69 
 
 2,042.49 
 
 3,247.39 
 
 $5,837.00 
 
 
 1 1 ,039.35 
 
 1824 
 
 219,221.26 
 
 19,620.01 
 
 1,907.65 
 
 1,947-31 
 
 4,611.31 
 
 $5,944-09 
 
 10,733.23 
 
 1825 
 
 186,906.16 
 
 18,714.09 
 
 3,793-s8 
 
 3,383.50 
 
 5,183.80 
 
 5,155-32 
 
 14,394-55 
 
 1826 
 
 222,011.71 
 
 27,992,61 
 
 12,852.69 
 
 3,172.50 
 
 1,772.05 
 
 5,552.88 
 
 15,944-57 
 
 1827 
 
 237,749-14 
 
 35,739-47 
 
 16,398.72 
 
 3,425-84 
 
 5,867.91 
 
 3,986.06 
 
 11,283.07 
 
 1828 
 
 225,959-27 
 
 39,745-15 
 
 16,862.90 
 
 4,201.50 
 
 1,283.67 
 
 8,140.92 
 
 11,994.60 
 
 1829 
 
 947,061.93 
 
 34,636.44 
 
 14,935-93 
 
 1,651-25 
 
 254-14 
 
 6,588.70 
 
 14,449.74 
 
 1830 
 
 253,106.12 
 
 32,103.07 
 
 15,021.35 
 
 2,067.99 
 
 1,868.38 
 
 5,872.20 
 
 17,468.17 
 
 1831 
 
 249,3Si.S5 
 
 34,144.79 
 
 10,926.04 
 
 i,359-oo 
 
 111.56 
 
 8,497-35 
 
 15,195.33 
 
 1832 
 
 287,611.22 
 
 32,554.06 
 
 9,704.28 
 
 198.00 
 
 370.06 
 
 4,374.40 
 
 14,674.28 
 
 1833 
 
 312,646.61 
 
 35.423.7i 
 
 10,451-55 
 
 2,556.00 
 
 18.72 
 
 11,373-92 
 
 14,651.37 
 
 1834 
 
 363,955-64 
 
 46,274.62 
 
 22,636.17 
 
 1,953-00 
 
 11,918.82 
 
 7,485-13 
 
 18,180.99 
 
 1835 
 
 392,264.23 
 
 48,888.89 
 
 32,309.40 
 
 1,834.51 
 
 1,535-75 
 
 5,618.73 
 
 11,856.88 
 
 1836 
 
 415,716.10 
 
 49,318.23 
 
 7,045.42 
 
 1,801.83 
 
 71.00 
 
 9,340.69 
 
 11,257.03 
 
 1837 
 
 453,222.31 
 
 53,655-10 
 
 10,822.20 
 
 2,217.33 
 
 11,691.70 
 
 7,057.6l 
 
 14,143.07 
 
 1838 
 
 450,353-62 
 
 53,310.71 
 
 9,792.17 
 
 1,317.52 
 
 6,527.00 
 
 6,973-39 
 
 14,524.15 
 
 1839 
 
 511,888.66 
 
 48,825.57 
 
 9,660.65 
 
 1, 216.21 
 
 1,418.41 
 
 8,131.56 
 
 13,469.70 
 
 1840 
 
 537,648.10 
 
 48,434-86 
 
 14,129.70 
 
 1,162.36 
 
 539-20 
 
 6,489.64 
 
 14,401.76 
 
 1841 
 
 597,276.29 
 
 53,665.58 
 
 10,368.43 
 
 i,i3i-54 
 
 4,833.14 
 
 8,076.74 
 
 45,938.45 
 
 1842 
 
 606,437-83 
 
 54,875-27 
 
 8,104.61 
 
 2,230.20 
 
 2,465.71 
 
 10,803.67 
 
 45,885.28 
 
 1843 
 
 695,022.33 
 
 53,684.43 
 
 8,598.62 
 
 1,894.09 
 
 2,402.92 
 
 8,442.64 
 
 48,215.99 
 
 1844 
 
 722,038.57 
 
 54,954-95 
 
 10,292.76 
 
 1,899.50 
 
 5,883.33 
 
 9.652.76 
 
 43,138.41 
 
 1845 
 
 766,782.16 
 
 49,122.28 
 
 15,877.10 
 
 i,927.35 
 
 6,852.50 
 
 11,133.81 
 
 35,591-59 
 
 1846 
 
 873,438.83 
 
 62,927.11 
 
 35,853-22 
 
 4,202.34 
 
 16,111.64 
 
 14,841.50 
 
 39,171.10 
 
 1847 
 
 969,519.26 
 
 59,452.76 
 
 24,110.05 
 
 7,290.81 
 
 9,596.91 
 
 14,348.11 
 
 38,674-85 
 
 1848 
 
 1,066,495.72 
 
 66,571.65 
 
 28,978.83 
 
 4,162.96 
 
 12,190.69 
 
 10,508.12 
 
 40,190.73 
 
 1849 
 
 1,135,493-87 
 
 62,913.52 
 
 21,053.99 
 
 3,434.12 
 
 I4,24S.57 
 
 22,365.33 
 
 59,529.00 
 
 1850 
 
 1,242,436.78 
 
 76,357.43 
 
 19,948.91 
 
 8,115.80 
 
 12,373.60 
 
 19,052.70 
 
 62,333-45 
 
 1851 
 
 1,301,150.09 
 
 73,670.34 
 
 29,569-23 
 
 8,654.48 
 
 20,168.94 
 
 13,406.70 
 
 62,425.27 
 
 1852 
 
 1,227,678.24 
 
 74,404.94 
 
 35,762.02 
 
 8,596.24 
 
 18,500.64 
 
 19,132.89 
 
 64,324.10 
 
 1853 
 
 1,546,225.22 
 
 76,615.13 
 
 82,278.57 
 
 8,244-32 
 
 28,980.39 
 
 20,847.35 
 
 70,227.95 
 
 1854 
 
 1,958,436.19 
 
 74,938.81 
 
 61,366.58 
 
 8,000.64 
 
 34,234.91 
 
 26,500.74 
 
 64,577.57 
 
 1855 
 
 1,808,226.62 
 
 73,316.52 
 
 57,329-35 
 
 7,524-1? 
 
 27,3i3-96 
 
 27,308.26 
 
 46,098.77 
 
 1856 
 
 1,931,103.88 
 
 77,806.02 
 
 49,962.05 
 
 7,I93.27 
 
 15,174.85 
 
 26,359.17 
 
 49,036.87 
 
 1857 
 
 2,220,714.62 
 
 77,34i-i8 
 
 57,033.01 
 
 9,143-53 
 
 17,309.35 
 
 25,087.88 
 
 30,169.21 
 
 1858 
 
 2,193,414.22 
 
 83,883.33 
 
 82,550.65 
 
 9.233-58 
 
 25,422.29 
 
 19,287.20 
 
 52,219.26 
 
 1859 
 
 2,475,630.49 
 
 94,060.29 
 
 73.493-84 
 
 10,167.06 
 
 18,580.81 
 
 16,619.84 
 
 33,215-18
 
 APPENDIX II 
 
 369 
 
 RECEIPTS,. 1818-1859 
 
 School 
 Fund 
 
 Water 
 
 Sales 
 of 
 Property 
 
 Alien 
 Passenger 
 Tax 
 
 County 
 of 
 
 Suffolk 
 
 Miscel- 
 laneous 
 
 Total 
 
 Year 
 
 
 
 $5,315-48 
 6,662.00 
 
 
 
 $4,388.03 
 413-09 
 273.50 
 
 $195.322.99 
 305469.96 
 176,686.16 
 
 1818 
 1819 
 1820 
 
 
 
 
 
 
 
 
 1821 
 
 
 
 13,652.00 
 
 
 $20,000.00 
 
 758.57 
 
 333,10242 
 
 1822 
 
 
 
 2,612.02 
 
 
 
 1,246.19 
 
 334,016.40 
 
 1823 
 
 
 
 21,506.00 
 
 
 30,970.00 
 
 386.00 
 
 306,846.86 
 
 1824 
 
 
 
 19,281.00 
 
 
 20,554.80 
 
 194.62 
 
 377,561.42 
 
 1825 
 
 
 
 42,148.36 
 
 
 24,250.58 
 
 2,902.16 
 
 358,600.11 
 
 1826 
 
 
 
 
 
 15,731.83 
 
 750.41 
 
 380,339.88 
 
 1827 
 
 
 
 
 30,785.00 
 44,260,81 
 
 
 
 23,142.84 
 22,187.25 
 
 3,049-75 
 367.00 
 
 364,165.60 
 386,393.19 
 
 1828 
 1829 
 
 
 
 20,720.92 
 
 
 22,282.30 
 
 10.50 
 
 370,531.00 
 
 1830 
 
 
 
 72,489.02 
 
 
 19,594.80 
 
 76.57 
 
 411,746.01 
 
 1831 
 
 
 
 
 
 20,145.77 
 
 
 386,864.28 
 
 1832 
 
 
 
 37,282.24 
 
 
 26,312.55 
 
 
 450,716.67 
 
 1833 
 
 
 
 63,213.30 
 
 
 28,884.15 
 
 3,903.56 
 
 565405.38 
 
 1834 
 
 
 
 57,640.69 
 32,650.31 
 
 
 
 30,604.67 
 31,136.80 
 
 S,9iS.i8 
 32,140.36 
 
 573468.93 
 582,001.01 
 
 1835 
 1836 
 
 1,995.52 
 3,073.37 
 
 
 16,764.09 
 18446.19 
 14,659.15 
 
 $4.237.43 
 1,182.70 
 3,570.91 
 
 27,615.23 
 35,442.64 
 38,608.02 
 
 145.392.82 
 6,232.47 
 13,891.57 
 
 648,814.41 
 604,102.56 
 666413.76 
 
 1837 
 1838 
 1839 
 
 2 ,428.30 
 3,225.07 
 
 
 15,278.92 
 
 18,800.76 
 
 3,922.98 
 5,095.06 
 
 23,038.97 
 22,000.67 
 
 8,830.27 
 8435.56 
 
 675,305.15 
 778,848.19 
 
 1840 
 1841 
 
 2,412.62 
 
 
 12,961.72 
 
 4,600.56 
 
 20,046.39 
 
 20,018.47 
 
 791,742.33 
 
 1842 
 
 2.664.35 
 
 3,055.64 
 
 3,048.44 
 4492-37 
 
 4,142.69 
 3,496.48 
 4,962.39 
 5,219.12 
 5.500.65 
 5,745.8s 
 5,808.06 
 5.392.16 
 5.9IS.S8 
 6,136.79 
 6,185.76 
 6,045.90 
 
 $22,263.39 
 10,517-54 
 20,624.67 
 153,000.99 
 149,025.09 
 199,426.48 
 203,304.12 
 213,677-67 
 263,158.63 
 291,859.14 
 313,242.65 
 309,628.22 
 354,211.32 
 3S3,465.37 
 
 96,560.98 
 118,443.93 
 192,138.18 
 171,386.19 
 135.009.77 
 89,863.99 
 65,968.34 
 89,421.34 
 67,076.43 
 104,360.61 
 264,304.29 
 166,668.04 
 104,807.90 
 170,082.01 
 221,109.38 
 316,383.12 
 284,025.67 
 
 2,136.22 
 5,764.02 
 11.526.39 
 21,580.93 
 55,002.65 
 10,370.01 
 8,103.76 
 
 16442.91 
 24,663.61 
 27,700.19 
 31,988.13 
 31.747.70 
 37,761.60 
 54.551-44 
 54,546.05 
 45.156.39 
 49.334-93 
 47KJ98.II 
 92,858.26 
 125,947-42 
 47,045.86 
 192,508.06 
 87,506.93 
 57.581.78 
 
 7,818.30 
 7,344.86 
 4,726.62 
 5,266.10 
 5,985-19 
 20,675.68 
 13,552.33 
 14,525-14 
 12,344-33 
 19,795-95 
 34,l95-8l 
 37,316.18 
 31,711.98 
 30,955-12 
 36,589-93 
 29409.27 
 55,160.55 
 
 042,883.78 
 1,004,076.70 
 1,126433.81 
 1,302,978.92 
 1,365,747-97 
 1,412,537-34 
 1,617,708.74 
 1,753.098.68 
 1,838,267.80 
 1,920,695.33 
 2,398,741-26 
 2,793,865.51 
 2,696,836.25 
 3,723,877-23 
 3,202,772.06 
 3,259,706.93 
 3,478,04S-o8 
 
 1843 
 1844 
 1845 
 1846 
 1847 
 1848 
 1849 
 1850 
 1851 
 1852 
 8S3 
 1854 
 1855 
 1856 
 1857 
 1858 
 1859
 
 370 
 
 APPENDIX II 
 
 RECEIPTS, 1860-1908 
 
 Year 
 
 Taxes 
 
 Rents 
 
 Interest 
 
 Licenses 
 
 Liquor 
 Licenses 
 
 Special 
 Assessments 
 
 Health 
 
 School 
 Fund 
 
 1860 
 
 $2,479.510-34 
 
 $88,774.23 
 
 $70,128.47 
 
 $7,957-62 
 
 
 $25,238.70 
 
 $14,908.34 
 
 $5,926.35 
 
 1861 
 
 2,382,102.40 
 
 88,101.41 
 
 55,247.20 
 
 5,133-01 
 
 
 16,277.37 
 
 15,568.25 
 
 6,364-99 
 
 1862 
 
 2,889,938.77 
 
 88,635.91 
 
 272,703.80 
 
 4,747-03 
 
 .... 
 
 14,955-95 
 
 12,493.28 
 
 6,430.63 
 
 1863 
 
 3,398,397-83 
 
 90,797-51 
 
 141,398.25 
 
 5,267.62 
 
 .... 
 
 15,165.47 
 
 15,866.21 
 
 6,750.44 
 
 1864 
 
 4,487,609.08 
 
 97,212.12 
 
 109,962.65 
 
 5,776.08 
 
 
 16,937.17 
 
 32,018.31 
 
 7,393-8! 
 
 1865 
 
 6,098,150.09 
 
 98,l68.73 
 
 90,502.70 
 
 6,491.68 
 
 
 18,856.66 
 
 20,923.03 
 
 8,082.08 
 
 1866 
 
 5,741,370.26 
 
 108,886.76 
 
 161,233.81 
 
 8,816.88 
 
 
 25,912.90 
 
 33,020.96 
 
 5,310.30 
 
 1867 
 
 7,143,651.39 
 
 117,838.55 
 
 175,929.81 
 
 14,892.16 
 
 
 53,292.56 
 
 43,3i7-90 
 
 9,722.96 
 
 1868 
 
 6,473,645-64 
 
 I3I,784-55 
 
 141,735-07 
 
 13,147.20 
 
 $108,910.89 
 
 104,133.80 
 
 40,414.19 
 
 8,171.38 
 
 1869 
 
 7,696,532-24 
 
 127,989.76 
 
 125,048.91 
 
 15,392.34 
 
 6,594-13 
 
 309,753-70 
 
 52,951-24 
 
 7,226.79 
 
 1870 
 
 9,106,481.77 
 
 130,922.48 
 
 227,213.54 
 
 16,798.99 
 
 
 450,412.01 
 
 53,285-76 
 
 12,015.14 
 
 1871 
 
 8,406,093.72 
 
 130,223.06 
 
 158,078.05 
 
 20,146.20 
 
 
 396,704.65 
 
 52,690.55 
 
 9.363-24 
 
 1872 
 
 8,171,584.48 
 
 134,027.91 
 
 153,380.08 
 
 20,867.03 
 
 
 491,771.23 
 
 46,264.76 
 
 8,920.19 
 
 1873 
 
 9,218,020.28 
 
 190,710.85 
 
 238,751-58 
 
 20,636.40 
 
 
 359,492.24 
 
 31,218.35 
 
 8,597-14 
 
 1874 
 
 12,176,436.08 
 
 200,511.00 
 
 349,649.97 
 
 25,431.20 
 
 
 737,215-66 
 
 41,911.30 
 
 
 187? 
 
 11,184,653.82 
 
 168,351.76 
 
 284,687.56 
 
 25,089.64 
 
 250,478.00 
 
 581,740.91 
 
 48,971.24 
 
 
 1876 
 
 9,964,080.87 
 
 155,767.16 
 
 211,105.64 
 
 27,905-44 
 
 173,323-50 
 
 614,171.22 
 
 59,012.42 
 
 
 1877 
 
 9,417,654.22 
 
 141,704.83 
 
 179,276.12 
 
 27,470.86 
 
 874,866.00 
 
 445,483.80 
 
 49,677.27 
 
 
 1878 
 
 8,444,877.87 
 
 142,409.36 
 
 123,587.36 
 
 25,i35-7o 
 
 223,388.00 
 
 255,049-07 
 
 50,078.61 
 
 
 1879 
 
 8,046,237.25 
 
 130,766.90 
 
 156,549-28 
 
 25,847-32 
 
 242,746.51 
 
 133,883.81 
 
 36,149.82 
 
 
 1880 
 
 10,122,664.11 
 
 118,858.87 
 
 132,314.23 
 
 26,659.00 
 
 260,900.51 
 
 125,364.06 
 
 44,533-94 
 
 
 1 88 1 
 
 9,934,615-27 
 
 108,059.33 
 
 120,633.50 
 
 31,270.26 
 
 258,865.00 
 
 151,208.84 
 
 48,068.24 
 
 
 1882 
 
 10,654,830.20 
 
 110,556.78 
 
 153,223.47 
 
 32,612.72 
 
 282,427.00 
 
 175,432.64 
 
 55,703.16 
 
 
 1883 
 
 10,567,575-29 
 
 121,330.77 
 
 332,619.60 
 
 34,725.41 
 
 305,551.00 
 
 249,053-5i 
 
 63,338-50 
 
 
 1884 
 
 12,098,395.07 
 
 126,426.96 
 
 142,901.55 
 
 37,158.23 
 
 521,178.00 
 
 215,139.95 
 
 64,194.46 
 
 
 1885 
 
 9,592,539-82 
 
 120,876.06 
 
 113,621.06 
 
 37,902.83 
 
 511,830.00 
 
 228,599.10 
 
 56,733-l4 
 
 .... 
 
 1886 
 
 9,730,597-37 
 
 118,398.95 
 
 189,705.51 
 
 42,906.40 
 
 977,247.00 
 
 130,317.27 
 
 49,528.17 
 
 
 1887 
 
 10,907,495.16 
 
 111,557.89 
 
 196,685.71 
 
 47,862.66 
 
 668,752.27 
 
 107,506.51 
 
 43,420.05 
 
 
 1888 
 
 11,102,779.71 
 
 IXI,840.8l 
 
 243,394-53 
 
 51,265-34 
 
 299,964.00 
 
 193,335-14 
 
 46,445-85 
 
 
 1889 
 
 11,132,836.27 
 
 I,557.58 
 
 249,488.03 
 
 49,814.61 
 
 755,968.00 
 
 116,546.69 
 
 46,809.49 
 
 
 1890 
 
 11,806,633.05 
 
 Il8,751.34 
 
 269,670.72 
 
 49,311.21 
 
 1,234,215.00 
 
 63,S54-49 
 
 51,208.14 
 
 
 1891 
 
 11,167,781.54 
 
 83,353-76 
 
 130,283.24 
 
 45,328.98 
 
 815,864.00 
 
 37,895.06 
 
 38,045.69 
 
 
 1892 
 
 12,733,514.18 
 
 109,095.28 
 
 242,434.46 
 
 49,054.03 
 
 1,056,145.00 
 
 I57,54i-6i 
 
 51,004.92 
 
 
 1893 
 
 12,596,590.85 
 
 110,843.33 
 
 213,896.02 
 
 48,172.60 
 
 1,062,838.00 
 
 142,163.13 
 
 44,440.67 
 
 
 1894 
 
 12,868,825.61 
 
 111,563.69 
 
 413,780.03 
 
 48,351.10 
 
 1,092,037.00 
 
 204,801.60 
 
 49,057.91 
 
 
 1895 
 
 12,951,535-09 
 
 109,442.73 
 
 544,509.57 
 
 53,171-79 
 
 1,196,640.00 
 
 207,326.70 
 
 58,190.03 
 
 
 1896 
 
 13,411,834.82 
 
 107,676.07 
 
 426,259.58 
 
 56,043.54 
 
 I,45i,i95.oo 
 
 219,469.93 
 
 41,354.02 
 
 
 1897 
 
 14,062,390.98 
 
 113,244.30 
 
 385,265.98 
 
 55,871.29 
 
 1,457,536 oo 
 
 215,794.03 
 
 46,884.18 
 
 
 1898 
 
 14,734,714-14 
 
 112,722.41 
 
 166,892.43 
 
 58,173-83 
 
 1,480,668.00 
 
 752,010.11 
 
 43,413.61 
 
 
 1899 
 
 15,622,178.78 
 
 I06,770.I4 
 
 690,828.84 
 
 56,520.23 
 
 1,482,077.00 
 
 335,654-94 
 
 31,860.99 
 
 
 1900 
 
 I7.7SS.9II-72 
 
 110,033.82 
 
 299,539-99 
 
 58,365.41 
 
 1,477,569.00 
 
 642,897.97 
 
 37,109.52 
 
 
 1901 
 
 18,541,000.00 
 
 114,128.40 
 
 147,278.91 
 
 57,916.81 
 
 1,437,281.00 
 
 381,449.36 
 
 29,572.16 
 
 
 1902 
 
 18,797,522.43 
 
 131,533.97 
 
 390,925.60 
 
 62,015.14 
 
 1,425,581.74 
 
 550,613.74 
 
 29,005.29 
 
 
 1903 
 
 19,161,487.17 
 
 129,762.56 
 
 161,560.75 
 
 63,79i-53 
 
 1,440,086.72 
 
 487,981.16 
 
 44,519.01 
 
 
 1904 
 
 19,991,027.06 
 
 I27,069.32 
 
 233,231-41 
 
 68,677.86 
 
 1,441,767.12 
 
 438,121.61 
 
 47,951-39 
 
 
 1905 
 
 21,455,717-45 
 
 127,945.44 
 
 170,984.45 
 
 75,440.80 
 
 1,462,831.70 
 
 576,113.52 
 
 34,745-58 
 
 
 1906 
 
 22,005,361.05 
 
 126,015.74 
 
 225,610.79 
 
 87,671.04 
 
 1,486,828.19 
 
 406,408.25 
 
 30,661.09 
 
 
 1907 
 
 21,537.059-85 
 
 I37,939-07 
 
 217,440.76 
 
 92,245.03 
 
 1,408,128.46 
 
 240,576.08 
 
 38,686.52 
 
 
 1908 
 
 23,669,259.07 
 
 131,556.76 
 
 544,389.08 
 
 112,668.24 
 
 1,514,074.70 
 
 286,842.01 
 
 38,277.41 

 
 APPENDIX II 
 
 371 
 
 RECEIPTS, 1860-1908 
 
 Institu- 
 tions 
 
 Water 
 
 Ferry 
 
 Rapid 
 Transit 
 
 County of 
 Suffolk 
 
 Miscel- 
 laneous 
 
 Saks of 
 Property 
 
 Total 
 
 Year 
 
 $31,108.61 
 
 $372,200.67 
 
 
 
 $84,007.74 
 
 $25,587.29 
 
 $233.788.09 
 
 $3.439-236.35 
 
 1860 
 
 32,448.01 
 
 380,568.61 
 
 
 
 30,418.80 
 
 41,505-12 
 
 93,075-94 
 
 3,146,812.01 
 
 1861 
 
 91,198.83 
 
 400,808.36 
 
 
 
 46,79i-7S 
 
 82,315.40 
 
 254,298.32 
 
 4,165,318.03 
 
 1862 
 
 292,344.75 
 
 434.254-6I 
 
 
 
 43.158.99 
 
 85,934-29 
 
 70,998.05 
 
 4,600,334.02 
 
 1863 
 
 359,707.79 
 
 463,9104)1 
 
 
 
 64,984-09 
 
 181,740.43 
 
 191,193.19 
 
 6,008.445.63 
 
 1864 
 
 361,481.16 
 
 472,842.75 
 
 
 
 75,198.44 
 
 56,866.44 
 
 100,654.51 
 
 7,408,218.27 
 
 1865 
 
 268,482.79 
 
 530,526.80 
 
 
 
 122,930.46 
 
 126,574.62 
 
 142,775-81 
 
 7,275.842.35 
 
 1866 
 
 303,378.13 
 
 550,806-71 
 
 
 
 179.152.94 
 
 180,264.25 
 
 108,233.66 
 
 8,972,571-02 
 
 1867 
 
 265,428.77 
 
 609,030.49 
 
 
 
 81,070.95 
 
 103,924.12 
 
 293.873-97 
 
 8,375.271-02 
 
 1868 
 
 841.171.25 
 
 649,893-70 
 
 
 
 113.569-90 
 
 136,338.25 
 
 343,007.68 
 
 9,825,469.89 
 
 1869 
 
 235,010.71 
 
 782,610.00 
 
 $180,058.54 
 
 
 144.899-25 
 
 99,104-55 
 
 309,414-84 
 
 11,838,317-58 
 
 1870 
 
 226,464.52 
 
 841,972.82 
 
 184,600.00 
 
 
 141,607.34 
 
 138,964.54 
 
 453.945-71 
 
 11,160,854.40 
 
 1871 
 
 218,936.22 
 
 902,022.68 
 
 205,000.00 
 
 
 137,129.23 
 
 142,666.75 
 
 363.509.31 
 
 10,096,079.77 
 
 1872 
 
 222,789.40 
 
 1,118,598.27 
 
 219.507-50 
 
 
 156,395-21 
 
 261,087.21 
 
 346,065.40 
 
 12,391,869.83 
 
 1873 
 
 245.329-00 
 
 1,208,380.88 
 
 200,000.00 
 
 
 133.912.35 
 
 117,159.69 
 
 479,044.26 
 
 16,004,081.39 
 
 1874 
 
 173,108.41 
 
 Is597.i62.s8 
 
 179.300.00 
 
 
 100,687.85 
 
 113,241.72 
 
 442,960.87 
 
 14,950,434.36 
 
 1875 
 
 169,084.00 
 
 1,389.568.50 
 
 172,963-00 
 
 
 106,253.09 
 
 114,001.89 
 
 452,730.89 
 
 13,609,968.52 
 
 1876 
 
 170,640.47 
 
 1,358,891.61 
 
 I75.795-48 
 
 
 96,933-38 
 
 122,295.76 
 
 258,223.93 
 
 12,718.913.73 
 
 1877 
 
 197,814.00 
 
 1,349,180.67 
 
 166,530.31 
 
 
 62,644.02 
 
 85,907-47 
 
 244,873-82 
 
 11,371,476.26 
 
 1878 
 
 217,903.85 
 
 1,374,347-97 
 
 174,437-00 
 
 
 71,515.80 
 
 6.5,464.64 
 
 165,251.98 
 
 10,839.102.13 
 
 1879 
 
 195.259-54 
 
 1,365.721.79 
 
 166,508.48 
 
 
 62,842.55 
 
 108,897-96 
 
 262,184.82 
 
 12,092,709.86 
 
 1880 
 
 207,672.69 
 
 1.373,514-44 
 
 165,513.06 
 
 
 83.275-31 
 
 75.43I-38 
 
 448,211.25 
 
 13.006,338.57 
 
 1881 
 
 240,642.62 
 
 1,426,237.62 
 
 162,827.91 
 
 
 00,546.61 
 
 76,763.38 
 
 211,418.21 
 
 13.673.222.32 
 
 1882 
 
 227,418.66 
 
 1.408,048.15 
 
 159,031.03 
 
 .... 
 
 94,265.91 
 
 81,452,87 
 
 401,570.67 
 
 14.135.981.37 
 
 1883 
 
 236,677.16 
 
 1,494,152.83 
 
 156,801.60 
 
 
 91,483.00 
 
 84,968.42 
 
 166,012.31 
 
 15,435,489-54 
 
 1884 
 
 239,885.58 
 
 1,549,016.01 
 
 159.558.14 
 
 
 127,564-78 
 
 135,758.88 
 
 132,174.75 
 
 13,006,060.15 
 
 1885 
 
 213,595-83 
 
 I.579.S78.78 
 
 164,497.69 
 
 
 125,202.25 
 
 77,437.05 
 
 128,105.30 
 
 I3.527-II7-57 
 
 1886 
 
 195,136.81 
 
 1,644,751.93 
 
 140,001.13 
 
 
 157,777-03 
 
 80,257.31 
 
 08,584-72 
 
 14.309.789-18 
 
 1887 
 
 178,915.07 
 
 1,719^73-20 
 
 138,760.65 
 
 
 210,601.92 
 
 113.009.26 
 
 246,683.07 
 
 14.657.368.55 
 
 1888 
 
 199,057-90 
 
 1,698,601.17 
 
 141.633.00 
 
 
 307,623.94 
 
 101,065.93 
 
 105,018.93 
 
 15,016,021.54 
 
 1889 
 
 211,463.36 
 
 1,771,087.63 
 
 146,276.80 
 
 
 205,603.24 
 
 121,607.37 
 
 87,275-34 
 
 16,136,657.69 
 
 1890 
 
 224.794-30 
 
 1,046,156.78 
 
 1 16.353-00 
 
 
 134.341-35 
 
 81,164.89 
 
 192,974-43 
 
 I4.IU.337-02 
 
 1891 
 
 234.569.78 
 
 1.853.728.84 
 
 154.660.65 
 
 
 162,492.18 
 
 161,070.69 
 
 333.438.57 
 
 17,298,750.19 
 
 1892 
 
 289,408.47 
 
 2,153.937.58 
 
 152,069.54 
 
 
 179.797.89 
 
 545.934-54 
 
 67,788.13 
 
 17,607.880.75 
 
 1893 
 
 286,382.51 
 
 2,146,888.40 
 
 155,502.87 
 
 
 223,884.74 
 
 229.357.89 
 
 53.354-79 
 
 17,883,788.14 
 
 1894 
 
 209.382.41 
 
 2,872.069.69 
 
 160.584.85 
 
 
 192,545-69 
 
 148,123.58 
 
 156,038.64 
 
 18.953,460.77 
 
 1895 
 
 300,107.93 
 
 3/517,894.63 
 
 167,056.74 
 
 $18,159.25 
 
 212,532.78 
 
 233.212.93 
 
 41,613-11 
 
 19,704,409.33 
 
 1806 
 
 359.924-18 
 
 2,708,546.18 
 
 171,454.23 
 
 32,284.42 
 
 241,497.10 
 
 640,636.77 
 
 164.850.15 
 
 20,656.179.79 
 
 1897 
 
 348,494.51 
 
 7,313.086.74 
 
 293.496.15 
 
 136.793-34 
 
 328.321.84 
 
 734.009.93 
 
 156.941.27 
 
 26,659,828.31 
 
 1898 
 
 337.833-50 
 
 2,291,888.40 
 
 211,020.04 
 
 206,519.89 
 
 295,286.15 
 
 1,506,312.23 
 
 238,294.57 
 
 23.414.045.70 
 
 1899 
 
 310,761.74 
 
 2,561,722.58 
 
 166.815.33 
 
 211,651.10 
 
 271,723-41 
 
 83S,oS4-45 
 
 185,461.62 
 
 24,924,617.66 
 
 1900 
 
 259,011.65 
 
 10,120,936.99 
 
 167,879.62 
 
 213.503.58 
 
 233.814-24 
 
 682,897-41 
 
 19S.991-06 
 
 32,582,661.19 
 
 1901 
 
 267,992.31 
 
 2,408,378.02 
 
 173,189.88 
 
 230,836.58 
 
 240,843.66 
 
 436.551-25 
 
 174.672.51 
 
 25.319.662.12 
 
 1902 
 
 265,821.62 
 
 2,668,610.93 
 
 177,482.21 
 
 218,432.05 
 
 424,802.23 
 
 416,501.40 
 
 563,948.90 
 
 26,224.788.24 
 
 1903 
 
 461,751.78 
 
 2.445.222.85 
 
 176,198.95 
 
 252,187.68 
 
 226,392.80 
 
 539.839-43 
 
 201,564.00 
 
 26,651.003.26 
 
 1904 
 
 393,988.09 
 
 2,459.079-81 
 
 108,478.09 
 
 338.817.73 
 
 234.710.27 
 
 54S.l85.9 
 
 228,193.17 
 
 28,212,232.01 
 
 1905 
 
 309.253-58 
 
 2.551.845.10 
 
 104.802.94 
 
 383,015.08 
 
 245,066.14 
 
 1.032,230.83 
 
 447.046.97 
 
 29.531.816.79 
 
 1906 
 
 403.254-01 
 
 2,626.589.77 
 
 105.664.55 
 
 412,401.02 
 
 238,832.38 
 
 589.459-68 
 
 308,750.13 
 
 28,447-027.31 
 
 1907 
 
 400,526.27 
 
 2,679,073-00 
 
 104,289.31 
 
 445 J 17-30 
 
 281,613.41 
 
 760,524-27 
 
 ao5.oo7.3t 
 
 31.174.319.04 
 
 1908
 
 372 
 
 APPENDIX II 
 
 RENTS, 1818-1859 
 
 Year 
 
 Faneuil Hall Market 
 
 Other 
 
 Total 
 
 1818 
 
 
 
 $IO 7H.AS 
 
 1810 
 
 
 
 v-'-y,/ *-o tf rJ 
 1 8,480. ^2 
 
 y 
 
 1820 
 
 
 
 W* ** 
 
 1 1,868. <; i 
 
 1821 
 
 
 
 *o, j 
 
 1822 
 
 
 
 is, 714. 36 
 
 1823 
 
 
 
 jit ^ j v 
 18,104.69 
 
 \j 
 
 1824 
 
 
 
 19,620.01 
 
 i82<; 
 
 
 
 18,714.00 
 
 **~& 
 
 1826 
 
 $20,271.39 
 
 $7,721-22 
 
 ^, / f*y 
 27,992.61 
 
 1827 
 
 26,3S5-89 
 
 9,383-58 
 
 35,739-47 
 
 1828 
 
 26,460.84 
 
 13,284-31 
 
 39,745-15 
 
 1829 
 
 24,956.71 
 
 9,679-73 
 
 34,636.44 
 
 1830 
 
 23,591.64 
 
 8,5 "-43 
 
 32,103.07 
 
 1831 
 
 25,002.95 
 
 9,141.84 
 
 34,144-79 
 
 1832 
 
 22,825.56 
 
 9,728.50 
 
 32,554.06 
 
 i833 
 
 24,438.95 
 
 10,984.76 
 
 35,423-7i 
 
 1834 
 
 23,212.08 
 
 23,062.54 
 
 46,274.62 
 
 i835 
 
 24,959.27 
 
 23,929.62 
 
 48,888.89 
 
 1836 
 
 25,869.34 
 
 23,448.89 
 
 49,318.23 
 
 1837 
 
 25,S79-I3 
 
 28,075.97 
 
 53,655-io 
 
 1838 
 
 24,694.95 
 
 28,615.76 
 
 53,3io.7i 
 
 1839 
 
 23,429.99 
 
 25,395.58 
 
 48,825.57 
 
 1840 
 
 24,008.36 
 
 24,426.50 
 
 48,434.86 
 
 1841 
 
 25,078.63 
 
 28,586.95 
 
 53,665-58 
 
 1842 
 
 25,122.75 
 
 29,172.52 
 
 54,875-27 
 
 1843 
 
 25,I35-92 
 
 28,548.51 
 
 53,68443 
 
 1844 
 
 25,096.20 
 
 29,858.75 
 
 54,954.95 
 
 1845 
 
 24,857.96 
 
 24,264.32 
 
 49,122.28 
 
 1846 
 
 29,522.18 
 
 33,404.93 
 
 62,927.11 
 
 1847 
 
 29,867.15 
 
 29,585.61 
 
 59,452.76 
 
 1848 
 
 31,262.36 
 
 35,309.29 
 
 66,571.65 
 
 1849 
 
 31,148.55 
 
 31,764.97 
 
 62,913.52 
 
 1850 
 
 41,786.69 
 
 34,570.74 
 
 76,3S7-43 
 
 1851 
 
 40,398.42 
 
 33,271.92 
 
 73,670.34 
 
 1852 
 
 44,755-59 
 
 29,649-35 
 
 74,404-94 
 
 1853 
 
 49,671.18 
 
 26,943.95 
 
 76,615-13 
 
 1854 
 
 49,731.42 
 
 25,207.39 
 
 74,938.81 
 
 1855 
 
 49,674.65 
 
 23,641.87 
 
 73,3i6.52 
 
 1856 
 
 53,411.95 
 
 24,394.07 
 
 77,806.02 
 
 1857 
 
 54,031.07 
 
 23,310.11 
 
 77,34i.i8 
 
 1858 
 
 55,462.95 
 
 28,420.38 
 
 83,883-33 
 
 1859 
 
 54,248.27 
 
 39,812.02 
 
 94,060.29
 
 APPENDIX II 
 
 373 
 
 INSTITUTIONS, 1841-1859 
 
 Year 
 
 Houses of 
 Industry and 
 Reformation 
 
 House of 
 Correction 
 
 Lunatic 
 Hospital 
 
 Overseers of 
 the Poor 
 
 Total 
 
 1841 
 
 $14,707.74 
 
 $19,089.22 
 
 $7,443-22 
 
 $4,698.27 
 
 $45,93845 
 
 1842 
 
 16,768.11 
 
 13,946.63 
 
 8^91.17 
 
 6,679-37 
 
 45,885.28 
 
 1843 
 
 16,624.18 
 
 14,207.28 
 
 9,721.99 
 
 7,662.54 
 
 48,215.99 
 
 1844 
 
 15,637.20 
 
 10,772.12 
 
 9,384.28 
 
 7,344-81 
 
 43,138.41 
 
 1845 
 
 15,064.28 
 
 8,848.66 
 
 10,220.52 
 
 1458.13 
 
 35,591-59 
 
 1846 
 
 17,852.22 
 
 10410.51 
 
 10,073.37 
 
 835.00 
 
 39,171.10 
 
 184? 
 
 17,252.46 
 
 7,196.35 
 
 10,531.11 
 
 3,694.93 
 
 38,674-85 
 
 1848 
 
 I4,993-38 
 
 6,739-09 
 
 13,568.70 
 
 4,889.56 
 
 40,190.73 
 
 1849 
 
 29,057.29 
 
 11,053.98 
 
 16,678.73 
 
 2,739-oo 
 
 59,529.00 
 
 1850 
 
 27,684.37 
 
 14,274.66 
 
 16,17446 
 
 4,199.96 
 
 62,33345 
 
 1851 
 
 25,028.19 
 
 17,870.48 
 
 17,346.86 
 
 2,179.74 
 
 62425.27 
 
 1852 
 
 24,536.81 
 
 17,482.71 
 
 19,967-39 
 
 2,337-19 
 
 64,324.10 
 
 I8S3 
 
 24,260.69 
 
 23,5S8.o8 
 
 l9,983-74 
 
 2425-44 
 
 70,227.95 
 
 1854 
 
 14,082.01 
 
 26,630.01 
 
 21,179.94 
 
 2,685.61 
 
 64,577-57 
 
 1855 
 
 5,637-27 
 
 20,978.69 
 
 18,538.25 
 
 944.56 
 
 46,098.77 
 
 1856 
 
 4,660.46 
 
 21,718.41 
 
 17^65.77 
 
 5,192.93 
 
 49,036.87 
 
 185? 
 
 2,416.73 
 
 24,369.67 
 
 
 3,382.81 
 
 30,169.21 
 
 1858 
 
 1,731.92 
 
 24,851.37 
 
 22,913.61 
 
 2,722.36 
 
 52,219.26 
 
 1859 
 
 2, 122.6l 
 
 24,658.89 
 
 4,3 I 3-6o 
 
 2,120.10 
 
 33,2I5-l8
 
 374 
 
 APPENDIX II 
 
 COUNTY OF SUFFOLK, 1822-1859 
 
 Year 
 
 Balance of Costs 
 
 Fines, Fees, Etc. 
 
 Other 
 
 Total 
 
 1822 
 
 
 
 
 $is 66< 82 
 
 1823 
 
 
 
 
 V A J, v -'^'j.v* 
 
 in c8o nfi 
 
 . W-l^J 
 
 1824 
 
 $6,574.62 
 
 $9,197.99 
 
 $5,197-39 
 
 i vO OIJ -v u 
 20,970.00 
 
 1825 
 
 7,186.31 
 
 7,979-87 
 
 5,388.62 
 
 20,554.80 
 
 1826 
 
 4,243.92 
 
 10,145.10 
 
 9,861.56 
 
 24,250.58 
 
 1827 
 
 6,628.67 
 
 8,176.43 
 
 4,926.73 
 
 19,731.83 
 
 1828 
 
 7,841.10 
 
 8,827.89 
 
 6,473-85 
 
 23,142.84 
 
 1829 
 
 6,914.95 
 
 8,656.32 
 
 6,615.98 
 
 22,187.25 
 
 1830 
 
 8,667.22 
 
 6,775-88 
 
 6,839.20 
 
 22,282.30 
 
 1831 
 
 9,456.22 
 
 5,559-04 
 
 4,579-54 
 
 19,594.80 
 
 1832 
 
 8,259-74 
 
 8,456.21 
 
 3,429.82 
 
 20,145.77 
 
 1833 
 
 i3,653-82 
 
 10,699.81 
 
 1,958.92 
 
 26,312.55 
 
 1834 
 
 15,720.60 
 
 9, II 5-65 
 
 4,047.90 
 
 28,884.15 
 
 1835 
 
 8,885.86 
 
 9,711.96 
 
 2,006.85 
 
 20,604.67 
 
 1836 
 
 20,676.62 
 
 7,927.69 
 
 2,532-49 
 
 31,136.80 
 
 1837 
 
 13,709.85 
 
 10,595.20 
 
 3,3io.i8 
 
 27,615.23 
 
 18*8 
 
 
 
 
 ? AA2 6j. 
 
 *vx^v^ 
 
 1839 
 
 25,865-31 
 
 8,638.50 
 
 4,104.21 
 
 djy^T*"^"r 
 
 38,608.02 
 
 1840 
 
 12,948.66 
 
 9,685.49 
 
 404.82 
 
 23,038.97 
 
 1841 
 
 12,674.71 
 
 9,149.83 
 
 176.13 
 
 22,000.67 
 
 1842 
 
 6,757.68 
 
 14,097.95 
 
 90.76 
 
 20,946.39 
 
 1843 
 
 3,812.19 
 
 12,581.01 
 
 49.71 
 
 16,442.91 
 
 1844 
 
 6,868.75 
 
 17,741.10 
 
 53-76 
 
 24,663.61 
 
 184? 
 
 6,876.00 
 
 20,823.29 
 
 
 27 7OO.IQ 
 
 **-"rO 
 1846 
 
 , / ^y** 
 8,764.64 
 
 22,004.50 
 
 1,218.99 
 
 / 1 / v ^ / A y 
 31,988.13 
 
 1847 
 
 3,307-77 
 
 27,966.08 
 
 473-85 
 
 31,747.70 
 
 1848 
 
 6,314.82 
 
 30,705.87 
 
 740.91 
 
 37,761.60 
 
 1849 
 
 15,672.43 
 
 37,980.18 
 
 898.83 
 
 54,551.44 
 
 1850 
 
 14,203.46 
 
 36,430.16 
 
 3,912.43 
 
 54,546.05 
 
 I8SI 
 
 3,208.86 
 
 41,704.94 
 
 242.59 
 
 45,156.39 
 
 1852 
 
 2l,985-93 
 
 27,201.21 
 
 147-79 
 
 49,334-93 
 
 I8S3 
 
 2I,573-S6 
 
 25,747-5i 
 
 77.04 
 
 47,398.11 
 
 1854 
 
 48,858.02 
 
 43,801.60 
 
 198.64 
 
 92,858.26 
 
 l8SS 
 
 78,187.21 
 
 46,669.97 
 
 1,090.24 
 
 125,947.42 
 
 I8 5 6 
 
 
 43,745-41 
 
 3,300.45 
 
 47,045.86 
 
 I8S7 
 
 146,599.36 
 
 43,626.56 
 
 2,283.04 
 
 192,508.96 
 
 1858 
 
 45,814.54 
 
 39,764.87 
 
 1,927.52 
 
 87,506.93 
 
 1859 
 
 29,829.40 
 
 26,406.63 
 
 i,345-75 
 
 57,581.78
 
 APPENDIX II 375 
 
 RELATIVE IMPORTANCE OF THE VARIOUS BRANCHES OF RECEIPTS 
 
 
 1818-20 
 
 1828-31 
 
 1840-43 
 
 1854-57 
 
 1868-71 
 
 1883-86 
 
 1903-06 
 
 TAXES 
 
 
 
 
 
 
 
 
 Average 
 
 $160,399.00 
 
 $243,869.72 
 
 609,096.14 
 
 $1,979,620.33 
 
 $7,920,688.34 
 
 10,497,276.88 
 
 $20,653,398.18 
 
 Per cent 
 
 83 
 
 64 
 
 77 
 
 69 
 
 76 
 
 74-8 
 
 74-6 
 
 RENTS 
 
 
 
 
 
 
 
 
 Average 
 
 $17.354-09 
 
 $35.i57-36 
 
 $32,665.03 
 
 $75.850.63 
 
 $130,229.96 
 
 $121,758.18 
 
 $127,698.26 
 
 Per cent 
 
 9 
 
 9 
 
 6 
 
 2-7 
 
 1.2 
 
 0.8 
 
 o.S 
 
 INTEREST 
 
 
 
 
 
 
 
 
 Average 
 
 $l,659-5I 
 
 $14,436-58 
 
 $10,300.34 
 
 $56,422.74 
 
 $163,018.89 
 
 $194,711.93 
 
 $197,846.85 
 
 Per cent 
 
 I 
 
 4 
 
 I 
 
 2 
 
 I-S 
 
 1.4 
 
 0.7 
 
 LICENSES 
 
 
 
 
 
 
 
 
 Average .... 
 
 $180.16 
 
 $2,310-93 
 
 $1,604.55 
 
 $7,965-40 
 
 $16,371.18 
 
 $38,173-21 
 
 $73,895-30 
 
 Per cent 
 
 O.I 
 
 0.6 
 
 0.2 
 
 0-3 
 
 O.I 
 
 0.3 
 
 0.2 
 
 LIQUOR LICENSES 
 
 
 
 
 
 
 
 
 Average .... 
 
 
 
 
 
 $28,876.25 
 
 $578,951.50 
 
 $1,457.878.43 
 
 Per cent .... 
 
 
 
 
 
 O.2 
 
 4.1 
 
 5.2 
 
 SPECIAL ASSESS- 
 
 
 
 
 
 
 
 
 MENTS 
 
 
 
 
 
 
 
 
 Average .... 
 
 
 $879-43 
 
 $2,560.24 
 
 $23,508.27 
 
 $315,251.04 
 
 $205,777-45 
 
 $477.156.13 
 
 Per cent 
 
 
 O.2 
 
 0-3 
 
 I 
 
 3 
 
 1.4 
 
 1-7 
 
 HEALTH 
 
 
 
 
 
 
 
 
 Average 
 
 
 
 $7,274-79 
 
 $8.453-17 
 
 $26,314.01 
 
 $49.835.43 
 
 $58,448.56 
 
 $39.469-27 
 
 Per cent 
 
 
 2 
 
 I 
 
 I 
 
 o-5 
 
 0.4 
 
 O.I 
 
 INSTITUTIONS 
 
 
 
 
 
 
 
 
 Average 
 
 $7,216.22 
 
 $14,776.96 
 
 $38,610.37 
 
 $47,470.60 
 
 $242,018.81 
 
 $229,394.30 
 
 $380,203.77 
 
 Per cent 
 
 4 
 
 4 
 
 5 
 
 2 
 
 *-3 
 
 1.6 
 
 1-4 
 
 SCHOOL FUND 
 
 
 
 
 
 
 
 
 Average .... 
 
 
 
 $2,682.83 
 
 $5.813.37 
 
 $9,194.13 
 
 
 
 Per cent 
 
 
 
 0-3 
 
 0.2 
 
 O.I 
 
 
 
 WATER 
 
 
 
 
 
 
 
 
 Average .... 
 
 
 
 
 $294,472.l6 
 
 $720,876.75 
 
 $1,530,198.94 
 
 $2,531,189.67 
 
 Per cent 
 
 
 
 
 IO 
 
 7 
 
 10.9 
 
 9-1 
 
 ALIEN PASSEN- 
 
 
 
 
 
 
 
 
 GER TAX 
 
 
 
 
 
 
 
 
 Average 
 
 
 .... 
 
 $3,438-70 
 
 
 
 
 
 Per cent 
 
 
 
 0.4 
 
 
 
 
 
 COUNTY or 
 
 
 
 
 
 
 
 
 SorrOLK 
 
 
 
 
 
 
 
 
 Average . . . 
 
 
 $21,801.79 
 
 $20,607.23 
 
 $114,590.12 
 
 $120.286.86 
 
 $109,628.98 
 
 $282,742.86 
 
 Per cent . . . 
 
 
 6 
 
 3 
 
 4 
 
 i.i 
 
 0.7 
 
 I.I 
 
 FERRY 
 
 
 
 
 
 
 
 
 Average . . . 
 
 
 
 
 
 $91.164-63 
 
 $159,972.11 
 
 $141,740.54 
 
 Per cent . . . 
 
 
 
 
 
 0.9 
 
 i.i 
 
 o-S 
 
 SALES or PROP- 
 
 
 
 
 
 
 
 
 ERTY 
 
 
 
 
 
 
 
 
 Average . . . 
 
 $3,992-49 
 
 $42,063.93 
 
 $35.000.59 
 
 $188.166.83 
 
 $372.560.55 
 
 $206,965.75 
 
 $360.188.26 
 
 Per cent . . . 
 
 2 
 
 10 
 
 4 
 
 6-5 
 
 37 
 
 1-4 
 
 1-3 
 
 RAPID TRANSIT 
 
 
 
 
 
 
 
 
 Average . . . 
 
 
 
 
 
 
 
 $298.113-13 
 
 Per cent . . . 
 
 
 
 
 
 
 
 I.I 
 
 MISCELLANEOUS 
 
 
 
 
 
 
 
 
 Avenge . . . 
 
 $1.691.54 
 
 $600.95 
 
 $II,>75.65 
 
 $34.43.30 
 
 $119.605.36 
 
 $94.904-30 
 
 $633.430-39 
 
 Per cent . . . 
 
 I 
 
 0.2 
 
 IS 
 
 I 
 
 i.i 
 
 0.6 
 
 3 
 
 TOTAL 
 
 
 
 
 
 
 
 
 Average . . . 
 
 $192,493-03 
 
 $383.181.4 
 
 $797,194.86 
 
 $2.854.337.76 
 
 $10.299.978-22 
 
 $14.026,162.15 
 
 $27,654,960.07
 
 APPENDIX II 
 
 VALUATION, TAX RATE, AND POLLS 
 
 (VALUATION IN THOUSANDS OF DOLLARS) 
 
 Year 
 
 Total 
 Valuation 
 
 Real Estate 
 
 Personal 
 Estate 
 
 Rate of 
 Taxation 
 
 Ratable 
 Polls 
 
 Population 
 
 1822 
 
 $42,140 
 
 $23,364 
 
 $18,775 
 
 $3-65 
 
 8,800 
 
 43, 298 l 
 
 1823 
 
 44,896 
 
 25,367 
 
 19,529 
 
 3-50 
 
 9,855 
 
 
 1824 
 
 49,843 
 
 27,303 
 
 22,540 
 
 4-25 
 
 10,897 
 
 
 1825 
 
 52,442 
 
 30,992 
 
 21,450 
 
 3-50 
 
 1 1, 660 
 
 58,277 
 
 1826 
 
 59,449 
 
 34,203 
 
 25,246 
 
 3-50 
 
 12,602 
 
 
 1827 
 
 65,858 
 
 36,061 
 
 29,797 
 
 3-50 
 
 12,442 
 
 
 1828 
 
 61,523 
 
 35,908 
 
 25,615 
 
 3-55 
 
 ",535 
 
 
 1829 
 
 61,068 
 
 36,953 
 
 24,114 
 
 3-95 
 
 13,495 
 
 
 1830 
 
 59,586 
 
 36,960 
 
 22,626 
 
 4-05 
 
 13,096 
 
 61,392 
 
 1831 
 
 60,698 
 
 37,675 
 
 23,023 
 
 3-95 
 
 13,618 
 
 
 1832 
 
 67,514 
 
 39,145 
 
 28,369 
 
 4.10 
 
 14,184 
 
 
 1833 
 
 70,477 
 
 40,966 
 
 29,510 
 
 4-25 
 
 14,899 
 
 
 1834 
 
 74,8os 
 
 43,140 
 
 31,665 
 
 4.70 
 
 15,137 
 
 
 1835 
 
 79,342 
 
 47,552 
 
 31,789 
 
 4-85 
 
 16,188 
 
 78,603 
 
 1836 
 
 88,265 
 
 53,370 
 
 34,895 
 
 4-75 
 
 16,719 
 
 
 183? 
 
 89,583 
 
 56,3" 
 
 33,272 
 
 5.00 
 
 17,182 
 
 
 1838 
 
 90,231 
 
 57,372 
 
 32,859 
 
 4.90 
 
 15,615 
 
 
 1839 
 
 91,826 
 
 58,577 
 
 33,248 
 
 5-65 
 
 16,561 
 
 
 1840 
 
 94,58i 
 
 60,424 
 
 34,157 
 
 5-50 
 
 17,966 
 
 93,383 
 
 1841 
 
 98,006 
 
 61,963 
 
 36,043 
 
 6.00 
 
 18,915 
 
 
 1842 
 
 106,723 
 
 65,499 
 
 41,223 
 
 5-70 
 
 19,636 
 
 
 1843 
 
 110,046 
 
 67,673 
 
 42,372 
 
 6. 20 
 
 20,063 
 
 
 1844 
 
 118,450 
 
 72,048 
 
 46,402 
 
 6.00 
 
 22,339 
 
 
 1845 
 
 135,948 
 
 81,991 
 
 53,957 
 
 5-70 
 
 24,287 
 
 114,366 
 
 1846 
 
 148,839 
 
 90,119 
 
 58,720 
 
 6.00 
 
 25,974 
 
 
 1847 
 
 162,360 
 
 97,764 
 
 64,595 
 
 6.00 
 
 27,008 
 
 
 1848 
 
 167,728 
 
 100,403 
 
 67,324 
 
 6.50 
 
 27,726 
 
 
 1849 
 
 174,180 
 
 102,827 
 
 7i,352 
 
 6.50 
 
 28,363 
 
 
 1850 
 
 180,000 
 
 105,093 
 
 74,907 
 
 6.80 
 
 28,018 
 
 136,881 
 
 1851 
 
 187,947 
 
 109,358 
 
 78,588 
 
 7.00 
 
 28,445 
 
 
 1852 
 
 187,680 
 
 1 10,699 
 
 76,980 
 
 6.40 
 
 28,983 
 
 
 1853 
 
 206,514 
 
 116,090 
 
 90,423 
 
 7.60 
 
 29,959 
 
 
 1854 
 
 227,013 
 
 127,730 
 
 99,283 
 
 9.20 
 
 31,130 
 
 
 1855 
 
 241,932 
 
 136,351 
 
 105,580 
 
 7.70 
 
 31,602 
 
 160,490 
 
 1856 
 
 249,162 
 
 143,681 
 
 105,480 
 
 8.00 
 
 32,974 
 
 
 I8S7 
 
 258,111 
 
 U9,7I3 
 
 108,398 
 
 9-30 
 
 33,i62 
 
 
 1858 
 
 254,714 
 
 153,505 
 
 101,208 
 
 8.60 
 
 32,621 
 
 
 1859 
 
 263,429 
 
 158,410 
 
 105,018 
 
 9.70 
 
 33,456 
 
 
 1860 
 
 276,861 
 
 163,891 
 
 112,969 
 
 9-30 
 
 34,449 
 
 177,840 
 
 1861 
 
 275,760 
 
 167,682 
 
 108,078 
 
 8.90 
 
 35,i6i 
 
 
 1862 
 
 276,217 
 
 163,638 
 
 "2,579 
 
 10.50 
 
 34,159 
 
 
 1863 
 
 302,507 
 
 169,624 
 
 132,882 
 
 11.50 
 
 33,6i8 
 
 
 1864 
 
 332,449 
 
 182,072 
 
 150,377 
 
 I3-30 
 
 32,832 
 
 
 1865 
 
 371,892 
 
 201,628 
 
 170,263 
 
 15-80 
 
 34,704 
 
 192,318 
 
 1866 
 
 415,362 
 
 225,767 
 
 189,595 
 
 13.00 
 
 34,192 
 
 
 1867 
 
 444,946 
 
 250,587 
 
 194,358 
 
 15-50 
 
 35,772 
 
 
 1868 
 
 493,573 
 
 287,635 
 
 205,937 
 
 12.30 
 
 48,416 
 
 
 1869 
 
 549,5" 
 
 332,051 
 
 217,459 
 
 13.70 
 
 5i,i95 
 
 
 1870 
 
 584,089 
 
 365,593 
 
 218,496 
 
 I5-30 
 
 56,926 
 
 250,526
 
 APPENDIX II 
 
 377 
 
 VALUATION, TAX RATE, AND POLLS (Continued) 
 (VALUATION IN THOUSANDS OF DOLLARS) 
 
 Year 
 
 Total 
 Valuation 
 
 Real Estate 
 
 Personal 
 Estate 
 
 Rate of 
 Taxation 
 
 Ratable 
 Polls 
 
 Population 
 
 1871 
 
 612,633 
 
 395,214 
 
 217,448 
 
 13.10 
 
 61,148 
 
 
 1872 
 
 682,724 
 
 443,283 
 
 239440 
 
 11.70 
 
 67,221 
 
 
 1873 
 
 693,831 
 
 470,086 
 
 223,745 
 
 1 2.80 
 
 70,199 
 
 
 1874 
 
 798,755 
 
 554,200 
 
 244,554 
 
 I5.6o 
 
 84,684 
 
 
 1875 
 
 793,961 
 
 558,941 
 
 235,020 
 
 13-70 
 
 85,086 
 
 341,919 
 
 1876 
 
 748,996 
 
 526,157 
 
 222,838 
 
 12.70 
 
 81,364 
 
 
 1877 
 
 686,840 
 
 481,407 
 
 205,433 
 
 13.10 
 
 86,007 
 
 
 1878 
 
 630,446 
 
 440,375 
 
 190,070 
 
 12.80 
 
 85,913 
 
 
 1879 
 
 613,322 
 
 428,777 
 
 184,545 
 
 12.50 
 
 89,452 
 
 
 1880 
 
 639^62 
 
 437,370 
 
 202,092 
 
 15.20 
 
 93,769 
 
 362,839 
 
 1881 
 
 665,554 
 
 455,388 
 
 210,165 
 
 13.90 
 
 99407 
 
 
 1882 
 
 672,497 
 
 467,704 
 
 204,793 
 
 15.10 
 
 102,594 
 
 
 1883 
 
 682432 
 
 478,3i8 
 
 204,113 
 
 14.50 
 
 107,286 
 
 
 1884 
 
 682,656 
 
 488,130 
 
 194,526 
 
 17.00 
 
 110481 
 
 
 1885 
 
 685,579 
 
 495,973 
 
 189,605 
 
 1 2.80 
 
 112,104 
 
 390,393 
 
 1886 
 
 710,621 
 
 517,503 
 
 193,118 
 
 12.70 
 
 112,446 
 
 
 1887 
 
 747,642 
 
 547,171 
 
 200,471 
 
 13.40 
 
 "5,603 
 
 
 1888 
 
 764,452 
 
 563,013 
 
 201439 
 
 13.40 
 
 120,529 
 
 
 1889 
 
 795,433 
 
 593,799 
 
 201,633 
 
 12.90 
 
 123,335 
 
 
 1890 
 
 822,041 
 
 619,990 
 
 202,051 
 
 13-30 
 
 125,906 
 
 448,477 
 
 1891 
 
 855,069 
 
 650,238 
 
 204,831 
 
 1 2.60 
 
 132,809 
 
 .... 
 
 1892 
 
 893,975 
 
 680,279 
 
 213,695 
 
 12.90 
 
 136,375 
 
 
 1893 
 
 924,093 
 
 707,762 
 
 216,331 
 
 1 2.80 
 
 139,757 
 
 
 1894 
 
 928,109 
 
 723,743 
 
 204,365 
 
 1 2.80 
 
 139,789 
 
 
 1895 
 
 951,367 
 
 744,751 
 
 206,616 
 
 12.80 
 
 142,460 
 
 496,920 
 
 1896 
 
 981,269 
 
 770,261 
 
 211,008 
 
 12.90 
 
 148,477 
 
 
 1897 
 
 ,012,582 
 
 803,860 
 
 208,721 
 
 13-00 
 
 154,654 
 
 
 1898 
 
 ,036,099 
 
 830,233 
 
 205,865 
 
 13.60 
 
 157,590 
 
 
 1899 
 
 ,089,736 
 
 866,809 
 
 222,926 
 
 13.10 
 
 161401 
 
 
 190x3 
 
 ,129,175 
 
 902490 
 
 226,685 
 
 14.70 
 
 166,354 
 
 560,892 
 
 1901 
 
 ,152,505 
 
 925,037 
 
 227,468 
 
 14.90 
 
 171,650 
 
 
 1902 
 
 ,191,274 
 
 957,496 
 
 233,777 
 
 14.80 
 
 171,516 
 
 
 1903 
 
 ,220,457 
 
 985,560 
 
 234,897 
 
 14.80 
 
 178,905 
 
 
 1904 
 
 ,236,953 
 
 1,006,122 
 
 230,830 
 
 15.20 
 
 181437 
 
 
 1905 
 
 ,259,745 
 
 1,021431 
 
 238,3U 
 
 1 6.00 
 
 183,359 
 
 595,380 
 
 1906 
 
 ,289,705 
 
 1,044,892 
 
 244,813 
 
 15.90 
 
 183464 
 
 
 1907 
 
 ,313,471 
 
 i ,070,864 
 
 242,606 
 
 15.90 
 
 184,983 
 
 
 1908 
 
 ,327,662 
 
 1,082,405 
 
 245,257 
 
 16.50 
 
 187,566 

 
 378 
 
 APPENDIX II 
 
 CONDITION OF CITY DEBT 
 (IN THOUSANDS OF DOLLARS) 
 
 
 Gross 
 Funded 
 
 Sinking 
 Funds, 
 Etc. 
 
 Net 
 Funded 
 
 Unfunded 
 
 Net 
 Funded 
 and 
 Unfunded 
 
 Increase or 
 Decrease 
 Net 
 Funded 
 
 Increase or 
 Decrease 
 Net 
 Funded 
 and 
 Unfunded 
 
 April 30, 1822 
 
 71 
 
 
 71 
 
 
 
 
 
 May 31, 1823 
 
 / * 
 103 
 
 3 
 
 / 
 IOO 
 
 
 
 29 
 
 
 1824 
 
 207 
 
 3 
 
 203 
 
 
 
 103 
 
 
 " 1825 
 
 305 
 
 
 305 
 
 .... 
 
 
 102 
 
 
 April 30, 1826 
 
 364 
 
 145 
 
 218 
 
 
 .... 
 
 - 8 7 
 
 
 " 1827 
 
 I, Oil 
 
 299 
 
 712 
 
 
 
 494 
 
 
 1828 
 
 949 
 
 279 
 
 670 
 
 
 
 42 
 
 
 1829 
 
 911 
 
 267 
 
 644 
 
 
 
 26 
 
 
 a 1830 
 
 891 
 
 228 
 
 663 
 
 
 
 19 
 
 
 " 1831 
 
 880 
 
 234 
 
 646 
 
 
 
 17 
 
 
 a 1832 
 
 817 
 
 175 
 
 641 
 
 
 .... 
 
 5 
 
 
 " ^33 
 
 940 
 
 164 
 
 775 
 
 
 
 134 
 
 
 " 1834 
 
 1,078 
 
 153 
 
 924 
 
 
 
 149 
 
 
 " 1835 
 
 1,147 
 
 IO2 
 
 1,045 
 
 
 
 121 
 
 
 " 1836 
 
 1,264 
 
 182 
 
 1,082 
 
 
 
 37 
 
 
 a 1837 
 
 1,497 
 
 217 
 
 1,279 
 
 .... 
 
 
 197 
 
 
 " 1838 
 
 1,491 
 
 97 
 
 i,393 
 
 .... 
 
 
 114 
 
 
 " 1839 
 
 i,S96 
 
 93 
 
 1,502 
 
 
 
 109 
 
 
 " 1840 
 
 1,698 
 
 171 
 
 1,526 
 
 
 
 24 
 
 
 a 1841 
 
 1,663 
 
 90 
 
 1,573 
 
 
 
 47 
 
 
 " 1842 
 
 i,594 
 
 88 
 
 1,505 
 
 
 
 68 
 
 
 " 1843 
 
 i,5i8 
 
 134 
 
 1,384 
 
 
 
 121 
 
 
 " 1844 
 
 1,423 
 
 302 
 
 1,121 
 
 
 
 263 
 
 .... 
 
 * 1845 
 
 1,163 
 
 378 
 
 784 
 
 
 
 337 
 
 
 " 1846 
 
 1,153 
 
 717 
 
 436 
 
 
 
 348 
 
 
 " 1847 
 
 1,296 
 
 800 
 
 495 
 
 .... 
 
 .... 
 
 59 
 
 
 * 1848 
 
 3,452 
 
 478 
 
 2,974 
 
 
 
 2,479 
 
 .... 
 
 " 1849 
 
 5,334 
 
 388 
 
 4,946 
 
 
 
 2,467 
 
 
 a 1850 
 
 6,195 
 
 310 
 
 5,884 
 
 
 
 938 
 
 .... 
 
 " 1851 
 
 6,801 
 
 473 
 
 6,327 
 
 
 
 443 
 
 
 " 1852 
 
 7, no 
 
 489 
 
 6,621 
 
 
 
 294 
 
 
 " 1853 
 
 7,859 
 
 872 
 
 6,986 
 
 
 
 365 
 
 
 " 1854 
 
 7,799 
 
 1,411 
 
 6,387 
 
 
 
 599 
 
 .... 
 
 " 1855 
 
 7,i5i 
 
 1,042 
 
 6,108 
 
 .... 
 
 
 279 
 
 .... 
 
 " 1856 
 
 7,107 
 
 i, 088 
 
 6,018 
 
 
 
 00 
 
 
 " 1857 
 
 7,259 
 
 1,054 
 
 6,204 
 
 
 
 1 86 
 
 
 " 1858 
 
 8,101 
 
 1,108 
 
 6,993 
 
 
 
 789 
 
 
 " 1859 
 
 8,954 
 
 i,33i 
 
 7,623 
 
 
 
 630 
 
 
 1860 
 
 8,491 
 
 967 
 
 7,524 
 
 44 
 
 7,568 
 
 99 
 
 
 " 1861 
 
 8,894 
 
 988 
 
 7,905 
 
 50 
 
 7,955 
 
 38i 
 
 "387 
 
 1862 
 
 9,3 I 
 
 851 
 
 8,179 
 
 63 
 
 8,242 
 
 274 
 
 287 
 
 " 1863 
 
 io,335 
 
 1,190 
 
 9,144 
 
 184 
 
 9,328 
 
 965 
 
 1 ,086 
 
 " 1864 
 
 11,015 
 
 1,463 
 
 9,552 
 
 233 
 
 9,785 
 
 408 
 
 457 
 
 a 1865 
 
 ",37i 
 
 1,621 
 
 9,750 
 
 125 
 
 9,875 
 
 198 
 
 90 
 
 * 1866 
 
 11,892 
 
 3,039 
 
 8,852 
 
 287 
 
 9, J 39 
 
 898 
 
 736 
 
 1867 
 
 12,998 
 
 4,440 
 
 8,558 
 
 22 
 
 8,580 
 
 394 
 
 559 
 
 1868 
 
 14,011 
 
 5,199 
 
 8,812 
 
 135 
 
 8,947 
 
 254 
 
 367 
 
 " 1869 
 
 16,959 
 
 6,869 
 
 10,089 
 
 344 
 
 io,433 
 
 1,277 
 
 1,486
 
 APPENDIX II 
 
 379 
 
 CONDITION OF CITY DEBT (Continued) 
 (!N THOUSANDS OF DOLLARS) 
 
 
 Gross 
 Funded 
 
 Sinking 
 Funds, 
 Etc. 
 
 Net 
 
 Funded 
 
 Unfunded 
 
 Net 
 Funded 
 and 
 Unfunded 
 
 Increase or 
 Decrease 
 Net 
 Funded 
 
 Increase or 
 Decrease 
 Net 
 Funded 
 and 
 Unfunded 
 
 April 30, 1870 
 
 18,687 
 
 9,215 
 
 9,471 
 
 S.^i 
 
 I2,6o2 
 
 618 
 
 2,l6g 
 
 " i8 7 x 
 
 26,472 
 
 11,632 
 
 H,839 
 
 193 
 
 15,032 
 
 5,368 
 
 2430 
 
 1872 
 
 28,628 
 
 12,849 
 
 15,779 
 
 197 
 
 15,976 
 
 940 
 
 944 
 
 " i8?3 
 
 30.553 
 
 13,926 
 
 16,626 
 
 1,288 
 
 I7.9U 
 
 847 
 
 1,938 
 
 " 1874 
 
 42,890 
 
 15,417 
 
 27,473 
 
 246 
 
 27,719 
 
 10,847 
 
 9,805 
 
 " i875 
 
 43,414 
 
 16,218 
 
 27,196 
 
 97 
 
 27,293 
 
 277 
 
 426 
 
 1876 
 
 43,848 
 
 16,880 
 
 26,968 
 
 84 
 
 27,052 
 
 228 
 
 241 
 
 " 1877 
 
 43,59 
 
 16,109 
 
 27,480 
 
 .... 
 
 27,480 
 
 5" 
 
 428 
 
 1878 
 
 42,457 
 
 16,297 
 
 26,159 
 
 
 26,159 
 
 1,321 
 
 i,32i 
 
 " i879 
 
 42,359 
 
 16,130 
 
 26,229 
 
 
 26,229 
 
 70 
 
 70 
 
 " 1880 
 
 42,030 
 
 14,188 
 
 27,842 
 
 .... 
 
 27,842 
 
 I,6l3 
 
 1,613 
 
 1881 
 
 40,949 
 
 14,943 
 
 26,005 
 
 
 26,005 
 
 1,837 
 
 1,837 
 
 1882 
 
 40,079 
 
 15,9! 
 
 24,177 
 
 "84 
 
 24,261 
 
 1,828 
 
 1,744 
 
 " 1883 
 
 41,184 
 
 16,422 
 
 24,761 
 
 97 
 
 24,858 
 
 584 
 
 597 
 
 " 1884 
 
 43,l85 
 
 i6,933 
 
 26,252 
 
 92 
 
 26,344 
 
 1491 
 
 1486 
 
 " 1885 
 
 42,962 
 
 18,365 
 
 24,596 
 
 
 24,596 
 
 1,656 
 
 1,748 
 
 1886 
 
 43,628 
 
 18,915 
 
 24,712 
 
 
 24,712 
 
 116 
 
 116 
 
 1887 
 
 46,799 
 
 20,312 
 
 26487 
 
 
 26,487 
 
 i,775 
 
 1,775 
 
 * 1888 
 
 48,993 
 
 21,632 
 
 27,361 
 
 
 
 874 
 
 
 1889 
 
 49,920 
 
 22,266 
 
 27,654 
 
 
 .... 
 
 293 
 
 
 * 1890 
 
 53,930 
 
 22,854 
 
 31,075 
 
 
 
 342i 
 
 .... 
 
 1891 
 
 55,861 
 
 24,5i9 
 
 31,342 
 
 
 
 267 
 
 
 Jan. 31,1892 
 
 56,003 
 
 25,569 
 
 30^34 
 
 
 
 - 008 
 
 
 " 1893 
 
 56,908 
 
 25,999 
 
 30,008 
 
 
 
 474 
 
 
 " 1894 
 
 54,4l8 
 
 20,908 
 
 33,509 
 
 
 
 2,601 
 
 
 " 1895 
 
 59,337 
 
 22,206 
 
 37,131 
 
 
 
 3,622 
 
 
 1896 
 
 65,666 
 
 24,973 
 
 40,693 
 
 
 
 3,562 
 
 
 " 1897 
 
 71,902 
 
 26,023 
 
 45,879 
 
 
 
 5,186 
 
 
 1898 
 
 79,592 
 
 28,110 
 
 51,482 
 
 
 
 5,603 
 
 
 1899 
 
 82,938 
 
 28,716 
 
 54,222 
 
 
 
 2,740 
 
 
 1900 
 
 86,996 
 
 28,663 
 
 58,333 
 
 
 
 4,111 
 
 
 " 1901 
 
 81,629 
 
 30,243 
 
 51,385 
 
 
 
 6,948 
 
 
 " 1902 
 
 79,953 
 
 32,801 
 
 47,152 
 
 
 
 4,233 
 
 
 1903 
 
 84,886 
 
 30,798 
 
 54,088 
 
 
 
 6,936 
 
 
 1904 
 
 88,149 
 
 29,932 
 
 58,216 
 
 
 
 4,128 
 
 
 1905 
 
 94,121 
 
 31,694 
 
 62427 
 
 
 
 4,211 
 
 
 1906 
 
 99,213 
 
 32,679 
 
 66,533 
 
 
 
 4,106 
 
 
 " i9<>7 
 
 101,449 
 
 32,628 
 
 68,821 
 
 
 
 2,288 
 
 
 " 1908 
 
 104,207 
 
 33,425 
 
 70,781 
 
 
 
 1,960 
 
 
 1909 
 
 108,487 
 
 36,450 
 
 72,036 
 
 
 
 1,255 

 
 380 
 
 APPENDIX II 
 
 GROSS FUNDED DEBT 
 
 (!N THOUSANDS OF DOLLARS) 
 
 NET FUNDED DEBT 
 
 (!N THOUSANDS OF DOLLARS) 
 
 Year 
 
 City 
 Proper 
 
 Water 
 
 Con- 
 solidated 
 
 City 
 Proper 
 
 Water 
 
 Total 
 
 April 30, 1848 
 
 $1,323 
 
 $2,129 
 
 $3,452 
 
 $845 
 
 $2,129 
 
 $2,974 
 
 1849 
 
 1,547 
 
 3,787 
 
 5,334 
 
 1,159 
 
 3,787 
 
 4,946 
 
 1850 
 
 1,731 
 
 4,463 
 
 6,194 
 
 1,421 
 
 4,463 
 
 5,884 
 
 " 1851 
 
 1,845 
 
 4,955 
 
 6,800 
 
 1,372 
 
 4,955 
 
 6,327 
 
 1852 
 
 1,901 
 
 5,209 
 
 7,no 
 
 1,412 
 
 5,209 
 
 6,621 
 
 1853 
 
 1,886 
 
 5,973 
 
 7,859 
 
 1,013 
 
 5,973 
 
 6,986 
 
 1854 
 
 2,367 
 
 5,432 
 
 7,799 
 
 955 
 
 5,432 
 
 6,387 
 
 1855 
 
 i,747 
 
 5,404 
 
 7,i5i 
 
 704 
 
 5,404 
 
 6,108 
 
 1856 
 
 1,876 
 
 5,231 
 
 7,107 
 
 787 
 
 5,231 
 
 6,018 
 
 i8S7 
 
 2,227 
 
 5,032 
 
 7,259 
 
 1,172 
 
 5,032 
 
 6,204 
 
 1858 
 
 3,376 
 
 4,725 
 
 8,101 
 
 2,268 
 
 4,725 
 
 6,993 
 
 1859 
 
 4,200 
 
 4,754 
 
 8,954 
 
 2,869 
 
 4,754 
 
 7,623 
 
 1860 
 
 4,645 
 
 3.846 
 
 8,491 
 
 3,678 
 
 3,846 
 
 7,524 
 
 BONDS AND NOTES HELD BY CITY 
 
 First 
 Day of 
 Fiscal 
 Year 
 
 Amount 
 
 First 
 Day of 
 Fiscal 
 Year 
 
 Amount 
 
 First 
 Day of 
 Fiscal 
 Year 
 
 Amount 
 
 1825 
 
 $93,618.35 
 
 1837 
 
 $192,966.45 
 
 1849 
 
 $276,006.20 
 
 1826 
 
 111,634.74 
 
 1838 
 
 182,274.36 
 
 1850 
 
 221,789.09 
 
 1827 
 
 300,296.38 
 
 1839 
 
 177,048.17 
 
 1851 
 
 448,412.00 
 
 1828 
 
 281,593.20 
 
 1840 
 
 171,277.65 
 
 1852 
 
 477,752.67 
 
 1829 
 
 267,505-76 
 
 1841 
 
 88,006.93 
 
 1853 
 
 872,674.15 
 
 1830 
 
 228,028.30 
 
 1842 
 
 78,977-73 
 
 1854 
 
 795,256.18 
 
 1831 
 
 234,095.70 
 
 1843 
 
 69,284.74 
 
 1855 
 
 661,059.44 
 
 1832 
 
 175,734-75 
 
 1844 
 
 120,667.06 
 
 1856 
 
 608,811.05 
 
 1833 
 
 164,605.22 
 
 1845 
 
 259,527.89 
 
 1857 
 
 540,722.98 
 
 1834 
 
 157,636.46 
 
 1846 
 
 455,014.63 
 
 1858 
 
 531,118.84 
 
 i835 
 
 105,715.00 
 
 1847 
 
 436,904.49 
 
 1859 
 
 436,748.01 
 
 1836 
 
 84,279.12 
 
 1848 
 
 358,287.45 
 
 1860 
 
 519,226.03 
 
 SALES OF LAND 
 
 Year 
 
 Number of Feet 
 Sold 
 
 Amount Received 
 
 Year 
 
 Number of Feet 
 Sold 
 
 Amount Received 
 
 18^7 
 
 26,8 
 
 $7,010. so 
 
 I849 1 
 
 
 
 1838 
 
 55,367 
 
 14,472.37 
 
 1850 
 
 269,000 
 
 $45,046.77 
 
 1839 
 
 17,823 
 
 8,668.50 
 
 1851 
 
 119,100 
 
 77,016.01 
 
 1840 
 
 2,430 
 
 841.50 
 
 1852 
 
 36,087 
 
 19,789.17 
 
 1841 
 
 5,734 
 
 7,760.15 
 
 1853 
 
 154,674 
 
 78,859.50 
 
 1842 
 
 10,876 
 
 6,605.75 
 
 1854 
 
 149,897 
 
 81,669.41 
 
 1843 
 
 86,568 
 
 93,876.49 
 
 1855 
 
 450,321 
 
 153,502.00 
 
 1844 
 
 261,499 
 
 128,124.30 
 
 1856 
 
 434,205 
 
 147,381.43 
 
 1845 
 
 662,867 
 
 401,667.84 
 
 1857 
 
 735,644 
 
 208,686.90 
 
 1846 
 
 472,319 
 
 348,787.02 
 
 1858 
 
 277,126 
 
 215,530.54 
 
 1847 
 
 23,274 
 
 15,081.15 
 
 1859 
 
 171,134 
 
 125,326.71 
 
 1848 
 
 5,302 
 
 5,170.88 
 
 
 
 
 1 Figures not given.
 
 APPENDIX II 381 
 
 MAYORS OF THE CITY OF BOSTON, 1822-1908 
 
 John Phillips 1822 
 
 Josiah Quincy 1823-28 
 
 Harrison Gray Otis 1829-31 
 
 Charles Wells 1832-33 
 
 Theodore Lyman, Jr 1834-35 
 
 Samuel T. Armstrong 1836 
 
 Samuel A. Eliot 1837-39 
 
 Jonathan Chapman 1840-42 
 
 Martin Brimmer 1843-44 
 
 Thomas A. Davis 1845 
 
 Josiah Quincy, Jr 1846-48 
 
 John P. Bigelow 1849-51 
 
 Benjamin Seaver 1852-53 
 
 Jerome V. C. Smith 1854-55 
 
 Alexander H. Rice 1856-57 
 
 Frederick W. Lincoln, Jr 1858-60 
 
 Joseph M. Wightman 1861-62 
 
 Frederick W. Lincoln, Jr 1863-66 
 
 Otis Norcross 1867 
 
 Nathaniel B. Shurtleff 1868-70 
 
 William Gaston 1871-72 
 
 Henry L. Pierce 1873 
 
 Samuel C. Cobb 1874-76 
 
 Frederick O. Prince 1877 
 
 Henry L. Pierce 1878 
 
 Frederick 0. Prince 1879-81 
 
 Samuel A. Green 1882 
 
 Albert Palmer 1883 
 
 Augustus P. Martin 1884 
 
 Hugh O'Brien 1885-88 
 
 Thomas N. Hart 1889-00 
 
 Nathan Matthews, Jr 1891-94 
 
 Edwin U. Curtis 1895 
 
 Josiah Quincy 1896-99 
 
 Thomas N. Hart 1900-01 
 
 Patrick A. Collins 1002-05 
 
 John F. Fitzgerald 1906-07 
 
 George A. Hibbard 1908-09
 
 BIBLIOGRAPHY 
 
 Babson, Thomas M. The Consolidated Statutes relating to the City of Boston. 
 
 Codified by Thomas M. Babson, Corporation Counsel. Boston, 1008. 
 Boston. Amount of Real and Personal Estate assessed for 1821. Boston, 1822. 
 Boston, City Auditor. Reports. 1813-. Boston, 1813-. The reports pre- 
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 Boston, City Council. Reports of Proceedings. 1868-. Boston, 1868-. 
 Boston. City Documents, 1834-. Boston, 1838-. 
 Boston. City Ordinances. 1827-. Boston, 1827-. There are thirteen 
 
 revisions, all published in Boston, in the following years: 1827, 1834, 
 
 1850, 1856, 1864, 1869, 1876, 1882, 1886, 1890, 1892, 1898, 1915. 
 Boston, Committee chosen by the Inhabitants of the City of Boston to 
 
 take into Consideration the Expediency of authorizing the City Council 
 
 to make Sale of the Upland and Flats lying West of Charles Street. 
 
 Report. Boston, 1824. 
 Boston. Mayors' Inaugurals. Two vols.: vol. i, 1822-1851; vol. ii, 1852- 
 
 1867. Boston, 1894-96. For the inaugurals after 1867 see Boston, 
 
 City Documents. 
 
 Boston. Reports in Relation to Annexation of Roxbury. Boston, 1867. 
 Boston, Statistics Department. Special Publications, no. i-. Boston, 
 
 1898-. 
 
 Boston Evening Transcript. Boston, 1830-. 
 Boston Finance Commission. Reports. 1908-. Boston, 1908-. The first 
 
 four volumes contain the reports of the finance commission of 1907; the 
 
 succeeding ones contain the reports of the permanent commission, 
 
 established in 1909. 
 
 Boston Transit Commission. Reports. 1895-. Boston, 1895-. 
 Bostonian Society. Proceedings. 1883-. Boston, 1883-. 
 Brayley, A. W. A Complete History of the Boston Fire Department from 
 
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 Bugbee, J. W. " Memoir of Samuel Foster McCIeary," in Massachusetts 
 
 Historical Society Proceedings, October, 1901, p. 7. Second series, vol. 
 
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 Bullock, C. J. Historical Sketch of the Finances and Financial Policy of 
 
 Massachusetts from 1780 to 1905. New York, 1907. 
 Burrage, Alderman. Speech in Board of Aldermen, November 20, 1876. 
 
 Boston, 1877. 
 Chandler, A. D. The Metropolitan Debts of Boston and Vicinity. Sinking 
 
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 Davis, W. T., and others, compilers. Professional and Industrial History 
 
 of Suffolk County, Massachusetts. Boston, 1894. 3 vols.
 
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 Ernst, C. W. Constitutional History of Boston. Boston, 1894. 
 
 Fay, F. H. The Population and Finances of Boston; A Study of Municipal 
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 Felt, J. B. Statistics of Taxation in Massachusetts. Boston, 1847. 
 
 Massachusetts, Auditor. Reports. 1840-. Boston, 1850-. 
 
 Massachusetts, Bureau of Statistics. Annual Reports on Statistics of Mu- 
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 Massachusetts, Commission Appointed to Inquire into the Laws of the 
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 Massachusetts, Commissioners Appointed to Inquire into the Expediency 
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 Massachusetts, General Court. Documents. 1827-. Boston, 1827-. These 
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 Massachusetts. Laws: 
 
 (a) Special Laws. 1780-. Boston, 1805-. 
 
 (6) Acts and Resolves. Down to 1839 these are published separately 
 under the titles " Massachusetts Laws " and " Massachusetts 
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 as " Acts and Resolves." 
 
 (c) Revised Statutes. These are published in 1836, as " Revised Stat- 
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 Massachusetts, Treasurer and Receiver General. Assessments for Interest, 
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 1908. 
 
 Massachusetts, Treasurer and Receiver General. Bonds Issued, Sinking 
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 Matthews, N., Jr. The City Government of Boston. A valedictory address 
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 Nichols, P. Taxation in Massachusetts. A treatise on the assessment and 
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 Quincy, J. A Municipal History of the Town and City of Boston during 
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 Savage, E. H. A Chronological History of the Boston Watch and Police from 
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 Shattuck, L. Report to the Committee of the City Council appointed to obtain 
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 Shepard, H. N. The Boston Finance Commission. Read before the Na- 
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 INDEX
 
 INDEX 
 
 Abbott, J. G., 169. 
 
 Aldermen, board of, composition of, 7; 
 power in relation to streets, 26; 
 changes of 1854, 62; committee recom- 
 mends salary for, 63; control of health 
 department, 76; in street work, 130; 
 lose control of public health, 137, 138; 
 power to levy special assessments, 155; 
 executive power of, 175; loss of execu- 
 tive power, 176; power of confirming 
 appointments, 230; establishment of 
 salary for, 240. 
 
 Alien passenger, laws, 47, 67; tax re- 
 ceipts from, 47, 48, 98. 
 
 Almshouse, 22, 50. 
 
 Amory, Alderman, 162. 
 
 Annexations, effect of, 9, 112, 115, 132, 
 149, 158, 178, 180, 192, 194; motive 
 for, 142. 
 
 Anti-Slavery Society, 115. 
 
 Arlington Street, see Streets. 
 
 Armstrong, S. T., 59. 
 
 Arnold Arboretum, 100, 255. 
 
 Assessment, method of, 38, 39, 87; Spe- 
 cial Assessments, 43, 44, 73, 74, 91, 
 127, 128, 129, 154, 155, 189, 198, 214, 
 215, 261, 262, 263, 267, 268, 275, 276, 
 306-312, 345. See also Metropolitan. 
 
 Assessors, how chosen, 38, 152, 213, 304; 
 salaries of, 14, 113, 179, 238; increase 
 in number of, 87; expenditures of de- 
 partment, 180, 239. 
 
 Atlantic Avenue, see Streets. 
 
 Auditor, City, 14, 113, 179, 180, 238, 239. 
 
 Austin Farm, 122, 185, 216, 249, 252. 
 
 Babson, T. M., 262. 
 
 Back Bay, improvement of, 71-73, 75, 
 
 132, 134, 135, 146, 160, 190, 191, 199, 
 
 214, 220. 
 Baldwin, J. F., 81, 82. 
 
 Baldwin, Loammi, 81. 
 
 Banks, tax on national bank shares, 151, 
 
 212, 297,301. 
 Bates, Joshua, 78. 
 Baths, Public, 137, 276. 
 Beacon Street, see Streets. 
 Betterments, see Assessments, Special. 
 Bigelow, J. P., 64, 74, 79,95, 102, 106, 107. 
 Bonds and Notes, City's holdings of, 42, 
 
 43, 46, 51, oo, 152, 153, 213. 
 Boston, Town of, economic development 
 
 of, 3, 4; finances of, 4; town meetings. 
 
 4,5- 
 Boston and Roxbury Mill Corporation, 
 
 7i. 
 Boston Elevated Railway Company, 274, 
 
 293, 294, 34, 317, 3i8. 
 Boston Transit Commission, 293. 
 Boston Water Power Company, 71, 132, 
 
 199. 
 
 Bridges, 28, 76, 135, 199, 200, 273, 274. 
 Brighton, 112, 138, 169. 
 Brimmer, Martin, 37, 55, 60. 
 Broad Street, see Streets. 
 Broad Street Riot, 17, 18. 
 Brown, Samuel, 22. 
 Budget, of Town of Boston, 5; proposals 
 
 of finance commission relative to, 233. 
 Bulfinch, Charles, 5, 15. 
 Burrage, Alderman, 188. 
 
 Cambridge, 96, 200, 259, 273, 274, 295. 
 
 Cemeteries, 25, 254. 
 
 Channing, W. F., 66. 
 
 Chapman, Jonathan, 15, 37, 55, 60. 
 
 Charities, see Institutions. 
 
 Charles River Basin, 259, 269. 
 
 Charles River Embankment, 190, 259, 
 
 260. 
 Charlcstown, 112, 138, 142, 169, 185, 
 
 274, 294.
 
 390 
 
 INDEX 
 
 Charter, City, of 1822, 7, n, 19; of 1854, 
 62, 80, no; of 1885, 176, 177, 187, 230, 
 231; of 1009, 232-234, 237; report of 
 commission to revise charter, 1875, 
 175; 1884, 176, 192, 193. 
 
 Chelsea, 6, 8, 34, 35, 84, 85, 96, 143, an. 
 
 Chestnut Hill Reservoir, sec Water- 
 works. 
 
 Cholera, see Health. 
 
 Church Street, see Streets. 
 
 City Hall, 15, 73, 113, 114, 240. 
 
 City Point, see Public Grounds. 
 
 City Refuse Utilization Company, 277. 
 
 Civil Service, law, 177, 178; certification 
 of heads of departments by commis- 
 sion, 233, 234. 
 
 Clerk, City, 14, 113, 179, 238. 
 
 Cobb, S. C., in, 126, 152, 169, 175, 179, 
 181, 184, 185, 187, 188, 191, 192, 194, 
 202, 203, 204, 221, 226. 
 
 Cochituate Lake, 81, 82, 141. 
 
 Collector, City, 239. 
 
 Collins, P. A., 244, 329, 337, 338. 
 
 Commercial High School, 284. 
 
 Commissions, growth of demand for, in. 
 
 Committee system, 11, no, in, 175, 
 176. 
 
 Common, Boston, 25, 71, 254. 
 
 Condemnation of land, 127, 128, 133, 
 134, 198. 
 
 Constables, Town of Boston, 16. 
 
 Constitutional Convention of 1820, 7. 
 
 Corporation Tax, 150, 151, 212, 297,301- 
 
 304. 
 
 Corrections, see Institutions. 
 Corruption, 24, 177, 178, 231, 235, 236, 
 
 237, 240, 241. 
 Council, City, 7, 11, no, 120, 121, 177, 
 
 233, 234. 
 
 Court House, 14, 15, 49, 205, 206, 290. 
 Crises, Financial, effect of, 13, 26, 81, 
 
 148, 322, 323. 
 Crocker, G. U., 232. 
 Curtis, E. U., 242. 
 
 Damrell, Fire Chief, 118, 119. 
 Darracott, George, 19. 
 Davis, T. A., 105. 
 
 Death-rate, relation to sanitation, 29, 75, 
 76, 138, 195. 
 
 Debt, of Town of Boston, 4; of City of 
 Boston, 1822-44, 49-57; 1845-59, 99~ 
 104; 1860-73,161-170; 1874,86,221- 
 225; 1887-1908, 319-332; reduction 
 of, 46, 49, 50-52, 55, 56, 95, 103, 160, 
 163, 164-168; suiking funds, 51, 164, 
 165, 166-168, 222, 223, 325, 326; loans 
 for parks, 191, 255, 256, 257, 258, 259; 
 rapid transit, 294, 318, 319; school- 
 houses, 281, 282, 283, 284; sewers, 
 267, 268; streets, 261, 263, 264; water, 
 93, 100-102; debt limit, 162, 222, 224, 
 320, 321, 323, 328, 345- 
 
 Deer Island, 67, 69, 92, 142, 157, 185, 
 249, 250, 251. 
 
 Depressions, Economic, effect of, 96, 184, 
 207, 208, 212, 213, 222, 235, 247. See 
 also Crises, Financial. 
 
 Dog licenses, 91, 153. 
 
 Dorchester, 96, 112, 141, 164. 
 
 Dover Street, see Streets. 
 
 Draft Riot, 116 
 
 East Boston, 76, 135, 138, 142. 
 
 East Boston Ferry Company, 76, 135, 
 136. 
 
 East Boston Tunnel, 294, 295, 317, 318. 
 
 Education, see Schools. 
 
 Electric lighting, 195, 266. 
 
 Eliot, S. A., 18, 21, 24, 54, 60, 64. 
 
 Eminent Domain, Right of, see Condem- 
 nation of Land. 
 
 English Classical High School, 33. 
 
 Ernst, G. A. O., 232. 
 
 Evans, William, 143. 
 
 Everett, Edward, 43. 
 
 Expenditures, method of classifying, 1 2 ; 
 1822-44, 12-35; 1845-59, 62-85; 
 1860-73, 111-144; 1874-86, 178-206; 
 1887-1008, 234-295; causes of high 
 expenditures of Boston, 344, 345. See 
 also General Government, Police, Fire, 
 etc. 
 
 Faneuil Hall, 14, 25, 32, 42, 90. 
 Farm Pond, 142.
 
 INDEX 
 
 391 
 
 Ferries, expenditures for, 1845-59, 
 1860-73, 135, 136; 1874-86, 200; 
 1887-1008, 274, 275; receipts from, 
 1860-73, 158, 159; 1874-86, 218, 219; 
 1887-1908, 315-317- 
 
 Finance Commission, of 1895, 324-326; 
 of 1007, appointment and powers of, 
 232; reports, 231, 232-234, 236, 238, 
 239, 240, 253, 266, 284, 289, 290, 291, 
 326; appointment of permanent com- 
 mission, 233, 234. 
 
 Finance, Committee of, 5. 
 
 Financial policy, 1822-44, 57~6i; 1845- 
 59,105-109; 1860-73,170-174; 1874- 
 86, 225-229; 1887-1908, 332-339. 
 
 Fire prevention and protection, expendi- 
 tures for, 1822-44, 18-21; 1845-59, 
 65, 66; 1860-73, 117-120; 1874-86, 
 182, 183; 1887-1908, 244-246; fire- 
 wards, 8, n, 18, 19; department re- 
 organized, 19, 20, 21 ; plans for fire 
 prevention after Great Fire, 119; pur- 
 chase of fireboat, 120; department 
 charged for water, 182, 183; fire com- 
 missioners, in, 120, 183, 245; pen- 
 sions, 183, 246. 
 
 Fiscal year, 235. 
 
 Fitzgerald, J. F., 238, 240, 303, 304, 330, 
 
 338-339- 
 Fort Hill, reduction of, 127, 128, 154. 
 
 Garbage, disposal of, 45, 276, 277. 
 Gas lighting, 27, 74, 75, 131, 132, 194, 195. 
 Gaston, William, 130, 131, 138, 140, 168, 
 
 173, 174- 
 General Government, expenditures for, 
 
 1822-44, 13-15; 1845-59, 63, 64; 
 
 1860-73, 112-114; 1874-86, 179, 180; 
 
 1887-1008, 237-241. 
 Goodnow, Elisha, 124. 
 Government, of Town of Boston, 4-6; 
 
 of City, 1822-44, n, 12; 1845-59, 62; 
 
 1860-73, no, in; 1874-86, 175-178; 
 
 1887-1908, 230-234. 
 Grammar schools, 32. 
 Gray, William, 169. 
 Great Fire of 1872, 117, 118, 119, 129, 
 
 130, 153, 169. 
 
 Greenbacks, effects of, 123, 139, 147, 
 
 162, 163. 
 Greenhalge, Governor, 293. 
 
 Hale, Nathan, 81, 82. 
 
 Harbor, Boston, 77, 78, 109. 
 
 Harris, S. D., 20. 
 
 Hart, T. N., 253, 288, 327, 328, 333, 336, 
 
 337- 
 
 Harvard Bridge, 200, 273. 
 
 Health, Public, expenditures for, 1822- 
 44,28-30; 1845-59,76; 1860-73,136- 
 138; 1874-86, 200; 1887-1908, 275- 
 277; receipts of department, 1822-44, 
 45J 1845-59, 9i, 92; 1860-73, 155; 
 1874-86, 215; 1887-1908, 312; board 
 of health, in; relation of sewerage to, 
 195, 196; epidemics of cholera, 30, 70, 
 137; of small-pox, 124, 138. See also 
 Hospital. 
 
 Hibbard, G. A., 241, 246, 339. 
 
 High cost of living, effects of, 79, 112, 
 114, 115, 139. 
 
 High School for Females, 33. 
 
 Hills, T., 147, 148. 
 
 Hospital, City, 70, 123, 124, 186, 216, 
 
 253, 254, 3*3- 
 
 House of Correction, 23, 45, 50, 69, 122, 
 156, 157, 185, 215, 216, 247, 248, 250, 
 
 251,313- 
 House of Industry, 23, 45, 67, 69, 92, 
 
 121, 156, 157, 216, 247, 249, 250, 313. 
 House of Reformation, 23, 24, 67, 121. 
 
 Immigration, effects of, 9, 16-18, 64, 66, 
 
 67, 105. 
 Incorporation, of City of Boston, 6, 7, 
 
 13, 14, 16. See also Charter, City. 
 Independent Treasury System, of United 
 
 States, 10 1. 
 
 Infirmary Department, 252. 
 Insane, Hospital for, 24, 69, 92, 122, 123, 
 
 186, 252, 253, 313. 
 Institutions, Public, expenditures for, 
 
 1822-44, 21-25; '845-59, 66-70; 
 
 1860-73, 120-124; 1874-86, 183-187; 
 
 1887-1908, 246-254; receipts from, 
 
 1822-44, 45J 1845-59, 92; 1860-73,
 
 392 
 
 INDEX 
 
 156, 157; 1874-86, 215, 216; 1887- 
 1908, 312, 313; directors of, 70; com- 
 missioners of, 248; children's institu- 
 tions department, 248, 252. 
 
 Insurance rates, reorganizations of fire 
 department lead to reduction of, 20, 
 120. 
 
 Interest, receipts from 1822-44, 42, 43; 
 1845-59,90; 1860-73,152,153; 1874- 
 86,213; 1887-1908,305; payments on 
 debt, 54, 100, 102, 161, 221, 319. 
 
 Jackson, P. T., 82. 
 Jail, 14, 49, 63, 64. 
 Jamaica Park, 255. 
 Jamaica Pond Aqueduct Corporation, 
 
 82. 
 Junketing, 114. 
 
 Kennedy, J. F., 232. 
 
 Lands, Public, expenditures for improve- 
 ment of, 1822-44, 30; 1845-59, 76- 
 78; 1860-73, 132-135; 1874-86, 198, 
 199; receipts from sales of, 1822-44, 
 46,47; 1845-59,95-98; 1860-73,159- 
 161; 1874-86, 219, 220; 1887-1908, 
 319; land sales and debt reduction, 
 104; superintendent of, 47, 199. 
 
 Latin School, 32. 
 
 Library, Public, expenditures for, 1845- 
 59, 78; 1860-73, 138; 1874-86, 200, 
 201; 1887-1908,277; trustees of, 201. 
 
 Licenses, receipts from, 1822-44, 43; 
 1845-59, 9 1 ; 1860-73, iS3; 1874-86, 
 213; 1887-1908, 305, 306; licensing 
 board, 241. See also Liquor Licenses. 
 
 Lighting, of streets, expenditures for, 
 1822-44, 27; 1845-59, 74, 755 1860- 
 73,131,132; 1874-86,194,195; 1887- 
 1908, 265, 266. 
 
 Lincoln, F. W., 74, 86, 104, 108, 114, 116, 
 117, 121, 145, 152, 157, 160, 171, 172, 
 
 235- 
 Liquor Licenses, receipts from, 43, 153, 
 
 154, 213, 214, 306. 
 Loans, see Debt. 
 London, City of, 74. 
 
 Long Island, 249, 251, 252. 
 Long Pond, 81. 
 
 Lyman, Theodore, Jr., 17, 27, 53, 59, 66, 
 67, 81. 
 
 Maine, 41, 46. 
 
 Marine Park, 190, 214. 
 
 Markets, Public, see Rents and Quincy 
 Market. 
 
 Marshal, City, 18, 64. 
 
 Martin, A. P., 176, 193. 
 
 Massachusetts, finances, 148, 149; po- 
 lice, 154; school fund, 45, 46, 92, 93, 
 157; improvement of Back Bay, 72, 
 
 73- 
 
 Matthews, Nathan, Jr., 220, 232, 235, 
 240, 243, 247, 256, 261, 265, 290, 292, 
 
 302, 307, 3 2 3, 324, 330, 333, 334- 
 
 Mayor, powers of, 7, n, 62, 177, 202, 
 233, 234; salary of, 14, 63, 113, 179, 
 180, 238. 
 
 Mechanic arts, instruction in, 204, 284. 
 
 Meters, use of , in water supply, 142, 157, 
 158, 289. 
 
 Metropolitan districts, parks, 257-260; 
 sewerage, 270-273; water, 285-290, 
 314, 315; assessments, 258-260, 271- 
 273, 286-288, 299, 315; debts, 257, 
 258, 270, 271, 285, 286, 330, 331. 
 
 Middlesex County, 8, 143. 
 
 Mill Creek, 27. 
 
 Mill Pond Lands, 46, 220. 
 
 Mob violence, 17, 18, 116. 
 
 Moors, J. F., 232. 
 
 Morris, R. G., 232. 
 
 Mortgages, taxation of, 209. 
 
 Muddy River improvement, 189, 255. 
 
 Municipal ownership, 345. See also Elec- 
 tric lighting, Ferries, Gas lighting, 
 Lands, Printing Plant, Quincy Mar- 
 ket, Rapid transit, and Waterworks. 
 
 Mystic waterworks, 81, 142, 204. 
 
 Nantasket Beach, 258. 
 
 Nashua River, 285. 
 
 Native American Party, 105. 
 
 Neck lands, 30, 46, 47, 68, 75, 76, 77, 97, 
 
 220.
 
 INDEX 
 
 393 
 
 Neponset River, 80. 
 
 New England Sanitary Product Com- 
 pany, 276, 277. 
 
 New York City, 19, 116, 141, 254, 256; 
 State, 147, 148. 
 
 New York, New Haven and Hartford 
 Railroad, 267. 
 
 Norcross, Otis, 116, 123, 129, 133, 163, 
 169, 172, 173. 
 
 North Chelsea, 84, 85, 143. 
 
 Northampton Street, see Streets. 
 
 O'Brien, Hugh, 180, 192, 193, 197, 200, 
 209, 210, 211, 230, 320, 332, 333. 
 
 Otis, H. G.,. 29, 30, 58, 59, 81. 
 
 Overseers of the poor, 8, n, 22, 23, 24, 
 25, 66, 92, no, 120, 121, 156, 183, 184, 
 216, 247, 248, 313. 
 
 Palmer, Albert, 211, 228. 
 
 Parker, Alderman, 98. 
 
 Parkman, G. F., 257. 
 
 Parks, see Public Grounds. 
 
 Pauper Institutions Department, 248, 
 
 249. 
 Pensions, to city employees, 182, 183, 
 
 243, 246, 265, 278, 279. 
 People's Ferry Company, 76, 135, 136. 
 Personalty, taxation of, 37, 38, 39, 87, 
 
 147, 148, 208, 209, 298. 
 Philadelphia, 19, 80, 254. 
 Phillips, John, 57. 
 Physician, City, 75, 76, 138; port, 138; 
 
 board of consulting physicians, 137, 
 
 138. 
 
 Pierce Farm, 252. 
 Pierce, H. L., 117, 119, 122, 138, 140, 
 
 141, 174, 175, 223, 224, 227. 
 Playgrounds, 256. 
 Police, expenditures for, 1822-44, I5~ 
 
 18; 1845-59, 64, 65; 1860-73, 1x5- 
 
 117; 1874-86, 180-182; 1887-1908, 
 
 241-244; organization under the town, 
 
 15,16; under the city, 16, 18, 117, 176, 
 
 181; pensions for, 182, 243. 
 Poll tax, see Taxation. 
 Poor laws, Massachusetts, 66, 184. 
 Poor relief, see Overseers of the poor. 
 
 Population, of Town of Boston, 3, 4; 
 of City, 8, 9, 112 note; expenditures 
 affected by growth of, 34, 78, 120. 
 
 Primary schools, 33. 
 
 Prince, F. O., 62, 175, 186, 189, 194, 196, 
 201, 203, 206, 223, 226, 227. 
 
 Printing Plant, 240, 241. 
 
 Public Garden, 72, 73, 125. 
 
 Public Grounds, expenditures for, 1822- 
 44, 25; 1845-59, 70-73; 1860-73, 125, 
 126; 1874-86, 187-191; 1887-1908, 
 254-260; petition for park system, 
 125; commission on establishment of 
 system, 187; park commissioners ap- 
 pointed, 176, 187, 188; special assess- 
 ments in connection with parks, 214; 
 flats taken at City Point, 190. 
 
 Quarantine station, 29. 
 
 Quincy, Josiah, Mayor, 1823-28, 7, 16, 
 
 19, 22, 29, 30, 31, 33, 36, 37, 39, 42, 49, 
 
 57, 58, 80. 
 Quincy, Josiah, Jr., Mayor, 1846-48, 64, 
 
 71, 73, 75, 77. 87, 95, ", i5, 106- 
 Quincy, Josiah, Mayor, 1896-99, 243, 
 
 244, 248, 250, 252, 254, 256, 276, 279, 
 
 294, 326, 327, 335, 336. 
 Quincy Market, 30-32, 50, 90. 
 
 Rainsford Island, 122, 185, 249, 250. 
 Rapid transit, 291-295, 317-319. 
 Realty, taxation of, 37, 38, 147, 148, 208, 
 
 209, 300. 
 
 Recall of mayor, 233, 234. 
 Receipts, 1822-44, 36-49; 1845-59, 85- 
 
 99; 1860-73, 144-161; 1874-86, 206- 
 
 220; 1887-1908, 296-319. 
 Referenda, 31, 126, 234, 292, 294, 295. 
 Registry of Probate and Deeds, 15. 
 Rents, receipts from, 1822-44, 41, 42; 
 
 1845-50, 89. oo; 1860-73, 152; 1874- 
 
 86, 213; 1887-1008, 305. 
 Repudiation of debts, by American 
 
 states, too. 
 Revere, 211. 
 
 Rice, A. H., 70, 84, 86, 103, 104, 108. 
 Riven laic improvement, 190. 
 Rollins, William, 101.
 
 394 
 
 INDEX 
 
 Ropewalk lands, 25, 49, 72. 
 
 Roxbury, 96, 112, 138, 141, 146, 164, 196 
 
 Roxbury Canal, 198, 199, 220. 
 
 Salaries, 14, 16, 34, 63, 65, 79, 112, 113, 
 118, 139, 140, 179, 180, 182, 203, 237- 
 239, 240, 243, 245, 278. 
 
 Sales of Property, see Lands. 
 
 Schools, expenditures for, 1822-44, 32- 
 34; 1845-59, 78-80; 1860-73, 138- 
 141; 1874-86, 201-204; 1887-1908, 
 277-284; school committee, 8, u, 33, 
 202, 203, 281, 284; schoolhouses, 139, 
 140, 141, 282-284; Massachusetts 
 school fund, see Massachusetts. 
 
 Seaver, Benjamin, 96, 107. 
 
 Selectmen, of Town of Boston, 5, 15. 
 
 Serial loans, 326. 
 
 Sewers, expenditures for, 1822-44, 27, 28; 
 1845-59, 75, ?6; 1860-73, 132; 1874- 
 86, 195-197; 1887-1908, 266-273; 
 assessments, 28, 44, 91, 154, 155, 307, 
 308, 309, 310, 311, 312; .commission on 
 sewerage, 196; separate system of 
 drainage, 268, 269; Back Bay prob- 
 lem, 71-73; superintendent of, 28, 44. 
 
 Ships, engaged in foreign commerce, tax 
 on, 212. 
 
 Shurtleff, N. B., 136, 137, 158, 173. 
 
 Sidewalk assessments, 43, 91, 154, 155, 
 
 37, 39, 3io, 3 12 - 
 Sinking fund, see Debt. 
 Smith, J. V. C., 79, 97, 107. 
 Soldiers' relief, 124, 156, 216, 313. 
 Solicitor, City, 113. 
 
 South Bay lands, 75, 77, 123, 160, 220. 
 South Boston, 22, 28, 64, 67-69, 122, 129, 
 
 135, 138, 199, 220, 251. 
 South Station, 263. 
 Spot Pond, 80, 81. 
 
 State House, Old, 15, 42, 51, 52, 152, 213. 
 State tax, see Taxation. 
 Statistics, Boston department of, 12. 
 Stony Brook, 189, 196, 197, 266, 267, 268. 
 Street railway, corporation tax, 297, 301, 
 
 302; excise tax, 297, 304. 
 Streets, expenditures for, 1822-44, 26, 
 
 275 1845-59, 73-745 1860-73, 126- 
 
 131; 1874-86, 191-193; 1887-1908, 
 260-265; Arlington Street, 72, 73; 
 Atlantic Avenue, 128; Beacon, 71; 
 Broad, 27; Church, 133, 220; Dover, 
 132; Northampton, 134, 198, 220; 
 Suffolk, 134, 220; Tremont, 132; 
 cleaning of, 29, 138; watering of, 275, 
 276, 312; assessments, 91, 154, 155, 
 214, 307, 38, 39, 3!, 3", 3"; sur- 
 veys of, 26, 192, 193, 261; superin- 
 tendent of, 26; street commissioners, 
 in, 130, 282. 
 
 Subsidies, 76, 135, 136. 
 
 Subways, see Rapid transit. 
 
 Sudbury River, 142, 204, 205, 217, 285. 
 
 Suffolk County, expenditures of, 1822- 
 44, 34, 35; 1845-59, 83-85; 1860-73, 
 142, 143; 1874-86, 205, 206; 1887- 
 1908, 290, 291; receipts of, 1822-44, 
 48; 1845-59, 98, 995 1860-73, 161; 
 1874-86, 220; 1887-1908, 319; relation 
 to Town of Boston, 6; relation to City 
 of Boston, 7, 8; tax of, see Taxation. 
 
 Suffolk Street, see Streets. 
 
 Sullivan, J. A., 232. 
 
 Surplus revenue, of United States, dis- 
 tribution of, 49. 
 
 Talbot, Alderman, 166. 
 
 Taxation, receipts from, 1822-44, 36-41; 
 1845-59, 85-89; 1860-73, 144-152; 
 1874-86, 206-213; 1887-1908, 296- 
 305; rates of, 4, 36, 37, 40, 85, 86, 
 87, 88, 145, 146, 147, 149, 15, 207, 
 
 208, 209, 210, 211, 296, 297, 298, 299; 
 
 of polls, 40, 41, 88, 89, 149, 150, 211, 
 212, 297, 300, 301; abatements, 37, 38, 
 39, 87, 130, 151, 152, 207; uncollected 
 taxes, 37, 38, 86, 87, 212; limitation on 
 rate of, 209, 210, 279, 280, 281, 296, 
 297, 298, 346; state tax, 41, 88, 148, 
 149, 211, 299, 300; county tax, 6, 299. 
 
 Theatres, licenses for, 43, 91. 
 
 Treadwell, Daniel, 80, 81. 
 
 Treasurer, City, 14, 44, 113, 179, 180, 
 238, 239. 
 
 Tremont Street, see Streets. 
 
 Trust funds, 24, 184, 248.
 
 INDEX 
 
 395 
 
 Unemployed, municipal aid to, 81, 184, 
 188. 
 
 Valuation, of assessable property, 36, 37, 
 38, 85, 86, 145, 146, 147, 148, 207, 208, 
 209, 297, 298. 
 
 Veto, mayor's power of, 7, 62, 177, 202, 
 280. 
 
 Wages, of city laborers, 179, 238. 
 War, Civil, effects of, 112, 115, 116, 123, 
 
 124, 126, 143, 144, 149, 156, 160, 161, 
 
 162, 171. 
 
 Washington Heights, 68, 71. 
 Washington Street Tunnel, 295, 318. 
 Waste, in municipal departments, 95, 
 
 239, 264, 265, 269, 270, 284, 289. 
 Watchmen, 15, 16, 64. 
 
 Waterworks, expenditures for, 1845-59, 
 80-83; 1860-73, 141, 142; 1874-86, 
 204, 205; 1887-1908, 284-290; re- 
 ceipts from, 1845-59, 93-95; 1860-73, 
 IS7-IS9; 1874-86, 216-218; 1887- 
 1908, 313-315; consumption of water, 
 8 3 95. 2S; Chestnut Hill Reservoir, 
 125, 141; use of water by municipal 
 departments, 94, 182, 183; water 
 board, 176, 204, 205. 
 
 Wells, Charles, 16, 27, 59. 
 
 West Boston, 16, 274. 
 
 West End Street Railway Company, 291. 
 
 West Roxbury, 112, 169, 189, 190, 197. 
 
 Wharves, City, 30, 42, 100, 152. 
 
 Wightman, J. M., 113, 115, 134, 135, 139, 
 
 153. 154, I??, 171- 
 Winthrop, 84, 85, 123, 211. 
 Wood Island Park, 190.
 
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