UC-NRLF $B tDDfl DbM ^ ACCOUNTS FOR mm CLASS IE PROCKDURH TO BE MAKING, AND THE ■.r^r^ROPRIATICNS SOHMEiR, COMPTROLLER GIFT OF STATE OF NEW YORK Uniform System of Accounts for Second-Class Cities THE FORM OF THE BUDGET, THE PROCEDURE TO BE FOLLOWED IN BUDGET MAKING, AND THE CLASSIFICATION OF APPROPRIATIONS BUREAU OF MUNiaPAL ACCOUNTS COMPTROLLER'S OFFICE 1912 ALBANY J. B. LYON COMPANY, PRINTERS t9J3 • • • . • • • TABLE OF CONTENTS The Budget: General discussion 1 Budget defined 1 Budget making procedure 2-3 Classification of expenditures 3-6 Value of second classification 6 Second classification discussed 7-8 Adoption of budget 8 Municipal program: Summarized .••••. 9 Classification as to governmental function and purpose 10 General government 11 Protection to persons and property 12 Health conservation and sanitation 12 Charities and corrections 13 Highways 13 Recreation 13 Education 13 Public utilities 13 Purpose of expenditure analyzed and summarized 14-15 Revenues : Unexpended balances 19-20 Estimated departmental 20-21 Bank taxes 21 Mortgage taxes 21 Liquor taxes 21 General debt sinking fund 21 City tax 21 Expenditures: Office of mayor 21-22 Common council 22-23 Judicial department: Municipal court 24-25 Recorder's court 25 Police court 25-26 Administrative offices: Bureau of general elections 26-27 Bureau of primary elections 28 Civil service commission 28-29 Assessors 29-30 Contract and supply 30-31 City clerk 33 City comptroller 31-32 City treasurer 32-34 Estimate and apportionment 34 Corporation counsel 34-35 Department of public works: Office of commissioner 35-36 Engineering, bureau of 36-37 Street, repairs and improvements 38-40 Sewers, bureau of 40-42 City dump, bureau of 42 Garbage and ashes. 42-4S iii 29016 iv Table of Contexts. Expenditures : — (Continued). Department of public works: — (Continued). Page. Canal bridges, bureau of 44 Pavilion and dock, bureau of 44 City buildings 45-46 Public market 46-47 Parks, bureau of 47-49 Playgrounds 49 Public baths 50-51 Park commission 51-53 Department of public safety : Office of conam ssi: n3r 53-54 Police, bureau of 54-56 Juvenile delinquents 56-57 Fire, bureau of 57-59 Combustibles, bureau of 59-60 Health, bureau of 60-62 Insolation hospital 62-63 Buildings, bureau of 63-64 Department of charities: Office of commissioner 64-65 Relief, bureau of 65-66 Lodging house 66 Farm 67 City hospital 67-69 Veterans relief 78 Department of public instruction : Office of superintendent 69-70 High school •. 70-71 Grade schools 72-73 Weights and measures 73-74 Engineers and boiler inspectors 74 Board of plumbers 74 Employment, department of 75 Gas and electricity, department of 75 Public pound 76 Dog catching, department of 76 Public library 76-78 Miscellaneous appropriations: Funded debt 78 Temporary loan 79 Interest 79 Assessments on city property 79 Refunds, taxes and assessments 79 Judgments 80 General debt sinking fund 80 Tax deficiencies 80 Bureau of water: Office of superintendent 81-82 Plant 82-84 Sanitary protection 84-85 Debt obligations 85 STATE OF XEW YORK, Comptroller's Office, Albany, October 28, 1912. To Mayors, Comptrollers, Boards of Estimate and Apportionment and Common Councils of Second Class Cities: Gentlemen. — The general municipal law, section 36, author- izes the State Comptroller to formulate and prescribe uniform systems of keeping accounts, which shall be uniform for each class of municipal corporations named therein. Such a system of keep- ing accounts in cities of the second class has been formulated, and, as a part thereof, I prescribe a form for the annual budget to be adopted by each such city, commencing with the annual budget for the year 1913. The requirements, forms and substance of the prescribed uni- form budget are fully explained and outlined in the sample budget which has been transmitted to your city comptroller for the use of officers of the city who have duties to perform in connection w4th the compilation of the annual budget. Should you find that the information furnished does not clearly explain the form, pur- pose and general plan to be followed, I shall be pleased to advise \ou in a written commuiiication, or by sending to your city a rep- *resentative from this office to give such further assistance as may be desired. That the maximum amount of good may result to your city from the prescribed uniform system, may I ask that you carefully and diligently examine the imiform budget and al)serve its re- quirements? . After such examination and study, kindly advise me of the steps which you take to make it operative in your city. Respectfully yours, I ^^ Y^ Comptroller The Budget. The General Municipal Lav, section 36, authorizes the State Comptroller to formulate and prescribe a system of keeping ac- counts, which system shall be uniform for cities of the second class in this State. In accordance therewith, such a system has been formulated by this Department and fiscal officers of each such city have been furnished with a uniform system of keeping: accu- rate and proper records of receipts and expenditures by their respective offices. As a part of this uniform system, this Department has pre- scribed a form for the annual budget to be adopted by such cities and for their use in the preparation of estimates of receipts and expenditures for the year 1913 and in the adoption of their final budgets for the same year by respective common councils. The form of the budget prescribed by this Department com- plies with the requirements of the Second Class Cities Law and, when finally adopted, presents a complete formal plan of the sev- eral purposes for which public funds are to be expended during a forthcoming year and the various sources of revenue and other means with which those expenditures are to be met. In presenting this budget for adoption, I desire to submit (1) a brief definition of the term ^^ municipal budget," (2) a synopsis of procedure in budget making, (3) a form for a budget summary, (4) an outline sketch, of supporting budget schedules and (5) a copy of the budget prepared in the prescribed form. Within the requirements of the provisions of Definition. the Second Class Cities Law and in accordance with the conclusions of the best informed ex- perts on municipal budget making, a municipal budget is defined as follows: A municipal budget is the formal, complete, final statement of the proposed financial plan for a fiscal period, comprising the authorized municipal expenditures for that period correlated with the estimated revenues and other means of meeting such expendi- tures, [1] : ;;^JKlFpi?M :S,YStE,M OF AcCOUXTING Budget making The following preliminary steps are necessary procedure. in making a municipal budget in cities of the second class : (1) Presentation to mayor of departmental estimates of expenditures. (This must be done on or before No- vember 1, of each year. Second Class Cities Law^ sec- tion 73.) (2) Submission by mayor to board of estimate and appor- tionment of departmental estimates of expenditures. (This must be done at first meeting of board after Xo- vember 1, — Second Class Cities Law, section 7^.) (3) Preparation by board of estimate and apportionment of estimates of revenues and other means of financing expenditures. (This must be done within sixty daya after January 1 of each year, or in certain cities, dur- ing the sixty days immediately preceding the commence- ment of the fiscal year, — Second Class Cities Law, sec- tion 75.) (4) Assembly and revision of departmental estimates of expenditures and estimates of revenues and their formu- lation into a statement for the proper guidance of the common council ; such statement being in the form of a tentative budget subject to revision. (This must be done within sixty days after January 1 of each year, or, in certain cities, during the sixty days immediately preced- ing the commencement of the fiscal year, — Second Class Cities Law, section 75.) (5) Submission of annual statement by board of estimate and apportionment to common council. (This must be done after statement is completed by board of estimate and apportionment, — Second Class Cities Law, section 75.) (6) Meeting of common council to consider the annual statement furnished by board of estimate and apportion- ment. (This meeting must be held as soon as possible after receipt of annual statement, — Second Class Cities Law, section 75.) I Cities of the Second Class 3 (7) Public hearing arranged by common council for such persons as wish to be heard in reference to the annual statement. (This hearing must be given within thirty days after receipt of statement by common council from board of estimate and apportionment, — Second Class Cities Law, section 75.) (8) Revision of the statement by the common council and its adoption, when revised, as the municipal budget. (This must be done within thirty days after receipt of statement by common council from board of estimate and apportionment, — sections 75 and 76.) The municipal budget is intended to be and should be used as an instrument of financial control. The various appropriations for expenditures are in the nature of allowances to be expended by the officers of the city for. the several purposes named in the municipal budget. Through the municipal budget the people and their direct representatives should control, regulate and direct mu- nicipal expenditures thereby making the administration of gov- ernmental affairs efficient and economical. That the purpose of the municipal budget may Classification be accomplished, it is necessary that appropria- of expenditures, tions for expenditures be so classified and ar- ranged therein that they may be easily under- stood. The classification of expenditures pre- scribed by this Department for budgets of the second class cities is a two-fold one; a classification (1) by governmental functions and (2) by purpose of expenditure. This classification is based upon the usage and experience of some of the largest cities in this country and is one which in its essentials has commended itself to all interested in the subject of municipal accounts and reports. Under the classification by governmental function, the appro- priations are arranged in principal groups or functional divisions denoting the operations or activities of the city, which are as follows : 1. General government. 2. Protection to person and property. 3. Health conservation and sanitation. Uis^iFORM System of Accounting 4. Charities and correction. 5. Highway. 6. Recreation. 7. Education. 8. Public service enterprises. An examination of the sample budget and of the summaries thereof which are attached to and made a part of this prescribed plan will show, more fully than can be described in words, the method and procedure to be followed in collecting and classifying the appropriations under the proper governmental function. The budget classification of authorized expenditures by purpose or object is a segregation of those expenditures into eight prin- cipal classes, each containing a number of minor classes or items. The classification is as follows : 1. Personal service. a Salaries and wages. (The number of employees and the rate of wage under each title or grade should be shown in detail. Temporary employees to be sho^vTi separately with the rate of wage and number of days of proposed service.) h Fees, commissions, retainers, and service of experts. 2. Transportation service. a Hire of horses and vehicles, with or without drivers. h Transportation of persons. c Storage of vehicles. d Shoeing and boarding horses, including veterinary service. e Oil and gasoline. / Express, freight and cartage. g Other transportation service (specified by name.) 3. Communication service. a Telephone. h Telegraph. c Postage. d Messenger. e Other communication service (specified by name). 4. Special contractual service. a Repairs by contract or open market order. Cities of the Seooi^d Class 4. Special contractual service — Continued: b Printing and advertising. c Light. d Power. e Water. / Heat. g Garbage and ash collection. h Garbage disposal. i Street cleaning. j Street sprinkling. k Maintenance of city charges in hospitals, asylums and schools for incorrigibles. / Public concerts. m Other special contractual service (specified by name). 5. Supplies and material. a Stationery and office supplies. h Stable and garage supplies. c Fuel. d Forage. e Provisions. / Clothing. (J Material. h Other classes of supplies (specified by name). 6. Replacement of structures and equipment. a Structures including buildings, walks, curbs, pavements, sewers, gutters, and other structures. h Furniture and fittings. c Machinery. d Vehicles. e Horses and other live stock. / Tools and other equipment. g Other classes of equipment (specified by name). 7. Purchases of and betterments to land, structures and equipment. a Land. h Structures including the erection of buildings, walks, curbs, pavements, sewers, gutters and all extraordi- nary improvements to land or structures. U]s^ifok:m System of Accou2sTi:n^g 7. Purchase of and betterments to land, etc. — Continued, c Furniture and fittings. d Machinery. e Vehicles. / Horses and live stock. g Tools and other equipment. 8. Fixed charges and contributions. a Debt service. 1 Principal of funded debt. 2. Principal of temporary loan. 3. Interest. 4. Sinking fund contribution. h Pent. c Insurance. d Taxes. e Judgments. / Tax and assessment deficiencies. g Contributions. /i Refunds and reimbursements. i Other fixed charges and contributions (to be specified by name). The foregoing classification is designed (1) to be uniform for all functional divisions of municipal government so that standard rules of charging may be more easily provided; (2) to be com- prehensive as to titles of accounts, provisions being made for charges of every nature; (3) to be so drawn as to compel each city to appropriate for capital outlays separate from current ex- penses and fixed charges, that the public may be properly in- formed of, and the auditor may exercise proper control over the funds appropriated, and (4) to permit the grouping, under easily recognized general purposes of expenditure, of the various sums authorized to be expended therefor. It is believed that such classification is sufficiently plain to be easily understood, however, a word of explanation in reference to items six and seven is added. The proper authorities should appropriate under the sixth division all items necessary for the replacement of tools, equipment and structures which have been worn out, in whole or in part by the city, the replacement of which does not, in so far as the particular articles or structure is Cities of the Second Class concerned, increase the value of the city's property, over that which it theretofore possessed. In other words, the substitution of one article or piece of property for another. They should with an equal degree of care appropriate under the seventh divi- sion all sums of money to be expended in purchasing additional property whether real, personal, or mixed, and in making addi- tions and betterments — extraordinary in nature — to land, structures, and equipment. '^ Structures " when used in connec- tion with the budget, is to include buildings, walks, curbs, gutters, pavements, sewers, and all things of whatever name or nature erected by or for the city to be used by the public and for the pub- lic good. The word '^ purchase " when used in the seventh divi- sion of the second classification includes the cost of constructing and erecting the structure as well as a direct purchase of a com- pleted structure. In the second class cities of this State, as in other municipali- ties, the budget not only governs but determines the accounts to be kept. The adoption of a general grouping of this character facilitates the determination of a clearly defined and concise sched- ule of detailed accounts, no one of which can be entered under more than one general caption. It will also, by reason of its uni- formity enable the city, the State and the United States to com- pile condensed statements of the amounts expended for various purposes by the entire city which will permit of intelligent com- parison with like expenditures by other cities and municipalities. The following budget has been compiled in the prescribed form and is presented as an illustration of the proper manner in which a city budget is to be compiled. In the first column are entered the several items of expenditure required by the second class cities law and which are necessary to properly determine the amounts to be appropriated. The totals of these items for each object within a department, office, or pur- pose are carried to the second column. The several amounts en- tered in the second column are the definite appropriations for specific purposes which amounts are not to be exceeded and which are not to be used for purposes other than those specified. It is believed that, within certain limitations, the board of esti- mate and apportionment and the common council may determine 8 UxiFORM System of Accocxtixg the purposes for which moneys are to be appropriated; and that, as provided in section 79 of the second class cities law, sums so appropriated cannot lawfully be exceeded. It is believed to be within the power of such bodies to appropriate by items similar to those contained in column one of the sample budget. If appro- priations be made in that form, as is now done in two of the second class cities, it will greatly increase the book keeping work of the city comptroller and tend to interfere with and impair the efficiency of all departments, bureaus, and offices of the city's government. It is further believed that the second class cities law contemplates, that the interests of the taxpayers require, and that proper municipal administration demands, certain purposes to be fundamental, and that it is sufficient if appropriations be made for such purposes and proper accounts thereof kept. The conclusions reached by this Department as to such fundamental purj)oses are embodied in the second classification. It then becomes of vital importance that the resolution of the board of estimate and apportionment, adopted and transmitted to the common council w^ith the tentative budget, and the ordi- nance of the common council passed Upon the adoption of the final budget, be so worded as to clearly indicate that the several sums enumerated in the first column are in the nature of esti- mates only, and that the sums carried into the second columns are the definite appropriations for the specific purposes indicated which are not to be exceeded, thereby giving force and effect to section 79 of the charter and, at the same time, not interfering with the efficiency of any branch of the city^s government. The sample budget which is submitted herewith is not a part of the prescribed system. It is submitted as a concrete sample of the method and manner of carrying into effect the foregoing requirements. The order in which the various offices, bureaus, and departments are arranged is not material. The recapitulation of such offices, bureaus, departments, and purposes in the sum- maries showing governmental functions ; the orderly arrangement of all appropriations within a division of the government imder some one of the eight purposes for which moneys may be appro- priated; and the particular termology employed in such sample budget, are important and, in their essentials, are prescribed. Cities of the Secoxd Class H 3 M O cc W P <1 o w o O W W H O I— ( o M o M O O Ph Ah TfOOOOOOO eooooooioo ■^ -^ CO Tfl CO CO CO C5 -^ lo CO CO t^ o CO CO 00 c^ Tf Tf (N (M CO 1-H O "tf fl a « Si o o ?• C a> 03 o e ^^ " O r2 C C8 _ -; »3 ^ u. 53 CJ CJ '^ HPLH Q O O Q O O -^ O O O O O O 00 O O O i-H O O »o C^ lO O 1— H o O to 05 Oi O "0 o o t^ CO (M 05 (M t^ y-t (M ^ lO l> 1-H Ttt Oi ^ d d is cj d d o) ai 3 s^ -^^ >> d ■e-s ^5 O (U ^-^ -S 2 ■^"^s a, ¥ 020 d -M d m fe o 10 UxiFORM System of Accounting o W H H yj W rn pc, o O p^ O W « M Ph O H o w w W W H H H M ^ H t3 O ^ 1^ < g ^ w C5 o H O N CO P? rn N Oi >■ tH o P4 o (in O OQ m ^ ^ o AH M O PH ^ M H W P-i O N ^5 \M o W ^ ^ M w O p^ o ^ P^ o h; « ^ < ^ w Ph N ^iH 1— ( Pi X u M w W ^ ;^ ITS s c 3-0 a S 2 S tf « ^-5 g Hi CQOOO '-H(Mt^O 88888888 lO -H lO lO lO O o c^ O !S .-< C3 « t^ C5 ■* 88888888 NiCC^ CO i-iO> oooooooo oooccooo t>.T}OcO oooooooo oooooooo <© 00 CC t^ lO CO 05 CO C^ b- — I CsT r(< »0 O ?0 88888888 CO »0 (N lO O lO Q O 8S888SS8 t- ■* 00 CO Tf t>. t^ 05 O ■* --« C5 »0 M 00 ( O C^ CO C^ Tj* Tj< 00 ! (NCO— I (N is; •OOOOOOOO COOOOOO"tiO O ^ M «5 »0 t^ ■<*< .-I ■<*< CO CO 03 lO r-< CO o t>. 05 t^ ^ CO C5 00 T}< - fl a§ c~ c OJg O C a> e8 o > o CO a . "s O e O 6J • c j;— Cities of the Second Class 11 a £« (i> fl ^ c s > o O Hi O a £ 8 II I s -3 o g-5 5 8 888 88 1 ii% «» rH(N >-l 8;S 8g t>Os CI 888 lOOO 88 ii 8888 888 ooo SOOOOOOOQ oooooooo OiOO»000»000 OCJOCSO'OlNiOO 8888 S888 CO I** CO 88888888888888 S22g8S8S8S8S8S (NiNfN CC-Hi-Hj^lN .-(CCCOi-l 888 ooo lOiOO 1-1 CO CO lOOOOkOiOOOOOiOOO lOOcOiOCJiMiOkOiCOiNOiO ICO.-I IM CO ri Tt< <-i(N CO i-KN t^ 888 OOOOOOOOO OOOOOOOOO O'^C^IOiOOOiOO rHlOOONlOOCOO IMlOTj.rH cot^oo5a)Ot^iOTf*o ooi>io lOOOO OQOOOOOOOOOOOOOOOO-<*< OOOOOOOOOOOOOOOOOOCO OO'OOOiOGO'OiOOOr^OiOiOOiNiOOO 05'-iCT>'0iO'*O»dMO'0C0«0r*0000«0iOO (N»Ol>05'-"rt*i-it^i-ii©0'>tC^ICS|Ttgi X) O 01 3 . ♦; 3 9 d fl.S2 og :ssr5|SooHggs-a>. : o^toa.o<: o.ti.ii.ts « o owo S ^ -• t-. Ii li k4 3 3 83 3 3 3 3 CQWOOQCQWa Cities of the Second Class 13 S888 o^ooo 88 88 888 88S (n25 888888 tOiNkOCkOO 888888 800U? 0>0(N m :888888 o : 2 « o:SS Q iz; ^2 Wo 888 d"o5"»o 1000 (NOCO wOO 3 3 3 sS sS c« V 0) a> 3 3 3 ncQpQ 000 ^ 888 S88 888 888 0»0(N OOOO iCiCiOO •"^lOOOiO 888 OIMO lot^o iCCOCO 3 $9,150 00 44,445 00 217,804 50 17,400 00 $10,325 00 48,665 00 238,369 50 39,475 00 :88 :8 8 n • 00 •iC 10 ■ iCO • c^ r- • axM .^■^ •OS 10 :** • CO t. 88888 : 8 OOOiOO • iO OOOt^O • IN m^ 9.° ... 00 • I ■<14 II • ^ 8888 : : 8 88SS : : 8 ^ o> . ■ 05 • • e& : §88 : : 8 . nRS • ■ 10 • • i> . fh lO . . ^ 00 • • s^ 8888 8 : 8 ^S8S8 8 : 8 • CO H iO ■ CO h^ • «© H j^ -ooo • 000 • • lOOO »o • * • « hJ • ■— 1 (N c; ffl : ^^-^- ■ CO u ■ • sr& p4 • oooo 8 : '8 oooo oooo • CO COiOOC^ • CO cocor-ic T}< • OJ (MC^TiHCO ^ : g «& "-ic; • e* 8888 88 8 2g§S 00(N 10^05 05 CO(N Tt< n-^Oirf t^05 Oi t» -Ht^ ^CO 00 «& 3 • • 3 •OQ 5 : . ^ . •^ £ : ^ ■^ >. . Q ^i*© 5 '■ 1 : fl^ ss 1 • .2o-^u Pavil Publi Liperin li "Bo^-c •sg s 330- 3M S3fi^ 3 « « moff mQ 1 14 Uniform System of Accountixo Summary of Budget for 19 13 Showing Object of Expenditures. Personal Service : Salaries Wages Fees, retainers and services of experts.. $ 1,124,170.50 $914,343.00 204,977.50 4,850.00 21,811.00 9,282.00 271,750.00 Transportation Service: Communication Service : Other Contractual Service: Repairs $56, 810 . 00 Printing and publishing 11, 415.00 Lighting 81,750.00 Power 650 . 00 Water 37, 125 . 00 Hospitals and asylums for maintenance of city charges 10, 000 . 00 Maintenance and education of incorrigibles. 500.00 Disposal of sewage 5, 000.00 Street sprinkling 10, 000 . 00 Street cleaning 45, 000. 00 Garbage removal 5, 000 . 00 . Garbage destruction 4, 000 . 00 Ash removal 3, 000 . 00 Band concerts 1. 500 . 00 Supplies : 50, 262 . 00 Material: 13,400.00 Replacement of Structures and Equipment: 37,535.00 Structures 21, 350.00 Equipment 16, 185 . 00 Purchases of and Betterments to Land, Struc- tures and Equipments: 166,141.00 Land $40. 000.00 Structures 76, 100.00 Equipment 50, 041 . 00 Fixed Charges and Contributions: 329,785.34 Bonded debt (general fund) $47, 000.00 Bonded debt (water bureau) 69, 225 . 00 Temporary loan 50, 000 . 00 Interest 36, 603 . 34 Sinking fund contribution (general debt). 67,395.00 Cities of the Second Class 15 Fixed Charges and Contributions — Continued : Local assessment (city property) . . $1, 200.00 Refunds of erroneous taxes and assess- ment 100.00 Judgments 3, 500 . 00 Tax deficiencies 5, 200 . 00 Taxes (water property) 2, 500 . 00 Rent 16, 662 . 00 Insurance 3, 400 . 00 Contribution ( hospital ) 2, 000 . 00 Contribution ( libraries ) 16, 000 . 00 Contribution ( Police P. F. ) 6, 000 . 00 Contribution ( Firemen P. F. ) '. . 2, 500 . 00 Contribution (Teachers' P. F.) 500.00 Total Budget $2, 024, 136 . 84 SPECIMEN COPY OF Budget for a City of the Second Class In Accordance with the Uniform System of Accounting Prescribed by the Gjmptroller of the State of New York Under the General Municipal Law, Article 3. 1913 Cities of the Second Class 19 ANNUAL BUDGET— 1913. APPROPRIATIONS OF REVENUES. ESTIMATED REVENUES. Revenues received in 1912 in addition to those estimated and appropriated, to be used in reduction of taxes in 1913 as provided in section 76 of Second Class Cities Law Unexpended balances of appropriations made in 1912 to be applied in reduction of taxes as provided in section 76 of the Second Class Cities Law, as follows Office of Mayor ". . $10 . 00 Common Council 25 . 00 Judicial Department : City Court 40 . 00 Police Court 10 . 00 Recorder's Court 15 . 00 Bureau of Elections (general) 100.00 Bureau of Elections (primary) 50.00 Civil Service Commission 10.00 Office of Assessors 15 . 00 Board of Contract and Supply 5.00 Office of City Clerk 30 . 00 Office of City Comptroller " . 20. 00 Office of City Treasurer 25 . 00 Board of Estimate and Apportionment 10.00 Office of Corporation Counsel 100.00 Department of Public Works: Office of Commissioner 25 . 00 Bureau of Engineering 200.00 Bureau of Streets 2,000.00 Bureau of Sewers 400 . 00 Bureau of Canal Bridges 50 . 00 Bureau of Pavilion and Dock 100.00 Bureau of City Buildings and Grounds.. 200.00 Bureau of Public Market 300 00 Bureau of Parks 800 . 00 Bureau of Public Baths 400 . 00 Department of Park Commission 1,500.00 Department of Public Safety: Office of Commissioner 100.00 Bureau of Police 1, 000 . 00 Bureau of Fire 1, 500 . 00 $10,000.00 14,920.00 20 Uniform System of Accounting Department of Public Safety — Continued: Bureau of Health $500.00 Bureau of Building 200.00 Department of Charities: Office of Commissioner 50 00 Bureau of Relief 400.00 Lodging-house 25.00 Farm 50.00 City Hospital 25.00 Bureau of Weights and Measures 15.00 Examining Board of Plumbers 10.00 Bureau of Gas and Electricity 100.00 Bureau of Public Pound 5.00 Bureau of Veterans' Relief 100.00 Debt Obligations : Interest 500.00 Public Library 400.00 Department of Public Instruction: Office of Superintendent 50.00 Bureau of High School 200.00 Grade schools 1,000.00 Bureau of Water: Office of Superintendent 50.00 Bureau of Water Plant 2,000.00 Sanitary protection 200 . 00 ESTIMATED DEPARTMENTAL REVENUES. Thirty per centum of those designated (*) are, by section 72 of the Second Class Cities Law, required to be deposited to the credit of the general debt sinking fund: Office of Mayor •$!, 000.00 City Court *500.00 Police Court *1,000.00 Office of City Treasurer *1, 200 . 00 Bureau of Pavilion and Dock *300.00 Bureau of City Buildings and Grounds *50.00 Bureau of Public Market *200.00 Bureau of Parks *500.00 Bureau of Public Baths MOO. 00 Bureau of Police *4,000.00 Bureau of Health 500.00 Bureau of Buildings *800 . 00 Bureau of Municipal Lodging-house 100.00 Bureau of Municipal Farm 200 . 00 Bureau of City Hospital 2,500.00 Cities of the Second Class 21 Examining Board of Plumbers $105 .00 Interest *2, 500 . 00 Public library 1, 000 . 00 Department of Puhlic Instruction : $52, 000.00 Tuition $1,500.00 State apportionment 52, 000 . 00 Interest on school funds 500 . 00 Bureau of Water: 179,511.00 From sales of water $177, 750 . 00 From all other sources 1 , 761 . 00 Bank taxes 50, 000 . 00 Mortgage taxes 12 , 000 . 00 Liquor taxes 150, OOO . 00 From the general debt sinking fund to be applied in payment of the principal of bonded indebtedness of the city generally during the year as provided in section 75 of Second Class Cities Law 47, 000 . 00 The amount to be raised by general city tax, as provided in section 77 of Second Class Cities Law to be designated as the tax budget . $1 , 491, 755 . 84 Grand Total $2,024, 136.84 APPROPRIATIONS FOR EXPENDITURES EXECUTIVE DEPARTMENT. Office of Mayor. Personal Service: Salaries $6, 000 . 00 Mayor $4, 000 . 00 Secretary or clerk 1 , 400 . 00 Stenographer or clerk 600.00 Wages 300 . 00 Extra clerk, 100 days at $3 $300.00 Special 2,050.00 Examination or investigation of city's affairs under section 56 of the Sec- ond Class Cities Law $2,000.00 Annual dues, Mayors' Conference .... 50 . 00 22 UNIFORM System of Accounting Transportation Service: $105.00 Hire of horses and vehicles $50.00 Traveling expenses 50 . 00 Express, freight and cartage 5 . 00 Communication Service: 150.00 Office telephone $72 . 00 . Tolls 28 . 00 Telegraph 5 . 00 Postage 40 . 00 Messenger 5.00 Other Contractual Service: Repairs $50 .00 50 . 00 Printing and advertising $100.00 100.00 Supplies: 300.00 Stationery and office supplies $100.00 License badges and plates 200.00 Replacement of Equipment : 100.00 Furniture and fittings $75 . 00 Other equipment 25 . 00 Purchase of Equipment: 135.00 Desk $40 . 00 Typewriter 95 . 00 Total, Office of Mayor $9, 290.00 LEGISLATIVE DEPARTMENT. COMMON COUNCIL. Personal Sertnces: Salaries $9, 700.00 President $1, 000 . 00 Aldermen, 15, at $500 .00 7 ,500 . 00 Marshal 1, 100.00 Messengers, 2, at $50.00 100.00 Special: 1,000.00 Investigation of city officers or depart- ments under section 40 of the Second Class Cities Law $1, 000.00 Cities of the Second Class 23 Transportation Service: Hire of horses and vehicles Express and freight Communication Service: Office telephone Tolls Telegraph Postage Messenger Other Contractual Service: Repairs Printing and advertising Common Council proceedings (bound books ) Common Council proceedings (in papers) Charter and ordinances ( revised ) Special advertising, hearings, etc Supplies : Stationery and office supplies Stationery Record books For 15 aldermen at $25 each $375.00 For general use 25 .00 Replacement of Equipment: Furniture and fittings Other equipment Purchase of Equipment : Desk Mimeograph macnine Total Common Council $100.00 25.00 $72.00 28.00 25.00 50.00 10.00 $100.00 $2,000.00 1,000.00 750.00 500 . 00 $400 . 00 50.00 $125.00 185.00 100.00 4,250.00 450.00 $250.00 100 00 350.00 $50 . 00 300.00 350.00 $16,510.00 24 Uniform System of Accounting JUDICIAL DEPARTMENT. MUNICIPAL OR CITY COURT — CIVIL JURISDICTION. Personal Service: Salaries $12, 000 . Oa Judges, 2, at $4,000 $8, 000.00 Clerk of court 1, 200 00 Deputy clerk of court 1, 000.00 Stenographer 900.00 Marshals, 3, at $300 900 . 00 Wages 1, 675 . 00 Court attendants, 100 days, at $3 per day $300.00 Interpreters, 50 days, at $6 per day. 300.00 Jurors, 500 days, at $1.75 per day.. ' 875.00 Jurors, 100 days, at $2 per day 200.00 Transportation Service: 160.00 Traveling expenses $50 . 00 Conveyance of prisoners 100.00 Express, freight and cartage 10.00 Communication Service: 120. OO' Office telephone $72.00 Tolls 8.00 Telegraph 5 .00 Postage '. 25 . 00 Messenger 10 . 00 Other Contractual Service: Repairs 150 . 00 Furniture and sittings $100 . 00 Other equipment 50 . 00 Printing and advertising $50.00 50.00 Lighting $100.00 100.00 Supplies : Stationery and office supplies 3^50 . 00 Books and blanks $150 . 00 Stationery 50.00 Other supplies 150 . 00 Cities of the Second Class 25 Replacement of Equipment : $200.00 Furniture and fittings $150.00 Other equipment 50 . 00 Purchase of Equipment : 190.00 Typewriter $90 . 00 Books 100 . 00 Fixed Charges and Contributions: 1,800.00 Rent $1,800.00 Total Municipal or City Court — Civil Jurisdiction $16, 795 . 00 RECORDER'S COURT. Personal Service: Salaries $950 . 00 Recorder (part only paid by city) . . . $900.00 Indexor 50 . 00 Total, Recorder's Court $950 . 00 POLICE OR CixY COURT — CRIMINAL JURISDICTION. Personal Service: Salaries $13,450.00 Judge $3, 500 . 00 Acting judge 1,000.00 Clerk of court 1, 200 . 00 Deputy clerk of court 1 , 000 . 00 Stenographer 1,000.00 Prosecuting attorney Attendant 1,200.00 Interpreter 1, 200 . 00 Interpreter 1, 000 . 00 Probation officer 1, 000 . 00 Assistant probation officer 750 . 00 Janitor 600 . 00 Wages 1, 500.00 Court attendants, 300 days, at $3 per day $900 . 00 Interpreters, 100 days, at $6 per day. 600.00 26 Uniform System of Accounting Transportation Service: 1 raveling expenses $50.00 10.00 $60.00 Express and freig^.t Communication Service : Office telephone $72.00 18.00 25.00 25.00 10.00 150.00 Tolls Telegraph Postage Messenger Other Contractual Service: Renairs $50.00 200.00 PrintinsT and Dublishinsr $50.00 Lighting $100.00 Supplies : Stationery and office supplies Record books and forms, and office supplies $100.00 150.00 250.00 Replacement of 'Equipment: $100.00 100.00 Purchase of Equipment: Furniture and fittiners $100.00 100.00 50.00 250.00 Books Other equipment Fixed Charges and Contributions: Rent $1,200.00 1,200.00 Total, police or city court — criminal jurisdic- $17,160.00 Total — Judicial Department $34,905.00 ADMINISTRATIVE OFFICES. BUREAU OF ELECTIONS — GENERAL ELECTION. Personal Service: Wages: $11,070.00 Inspectors, 288 at $30 (5 days) $8,640.00 Poll clerks, 144 days at $10 1,440.00 Ballot clerks, 144 days at $5 720.00 Custodian of voting machines, 2 at $5 per day ( 15 days) $150.00 Cities of the Second Class 27 Personal Service — Continued : Wages — Continued: Laborers, posting maps of district boundaries, 2 at $5 per day, 2 days . Laborers, 50 at $2 per day, 2 days , . Transportation Service: Hire of horses and vehicles Express, freight, cartage Distribution of registers, ballots, enroll- ment books, and supplies of all kinds, 72 districts Communication Service: Postage Tolls Telegraph Messenger Special Contractual Service: Repairs Printing and advertising Election notices and district boundaries.. Registry lists Lighting Supplies : Stationery and office supplies Replacement of Equipment : Furniture and fittings Voting machine Purchase of Structures and Equipment : Erection of temporary polling places.... Furniture and fittings Voting machines Fixed Charges and Contributions: Rent, 72 polling places at $30 Storing election furniture and voting machines Insurance Total, general election $20.00 100.00 $60.00 300.00 144.00 $216.00 $504.00 50.00 20.00 10.00 10.00 10.00 500.00 500.00 1,700.00 $200.00 1,500.00 $100.00 100.00 • 216.00 $250.00 375.00 625 . 00 $800.00 150.00 750.00 1,700.00 $2,160.00 2, 160.00 r $720.00 720.00 $100.00 100.00 $19,445.00 28 Uniform System of Accounting BUREAU OF ELECTIONS — PRIMARY ELECTION. Personal Service: Wages: $1,770.00 Inspectors, 228 days at $5 per day.. $1,440.00 Poll clerks, 26 days at $5 per day.. , 130.00 Laborers, 50 days at $4 per day .... 200 . 00 Transportation Service: 382.00 Hire of horses and vehicles $10.00 Express, freight and cartage 300 . 00 Distribution of supplies 72 . 00 Communication Service: 20.00 Postage $5 . 00 Tolls 5.00 Telegraph 5 . 00 Messenger 5 . 00 Special Contractual Service: Repairs $100.00 100.00 Printing and advertising, Lighting Supplies: . 216.00 Stationery and office supplies $216.00 Replacement of Equipment: . 200.00 Furniture and fittings $200 . 00 Fixed Charges and Contributions: Rent, 84 polling places, at $5 $420 . 00 420 . 00 Total, Primary Elections $3, 108.00 Total, Bureau of Elections'. $22 , 088 . 00 OFFICE OF CIVIL SERVICE COMMISSION. Personal Service: Salaries: $2,400.00 President $500.00 Commissioners, 2 at $350 700.00 Clerk Secretary and chief examiner 1, 200.00 Cities of the Second Class 29 Personal Service — Continued: Wages: $120.00 Stenographer, 10 days at $2 $20.00 Stenographer, 100 days at $1 100.00 Communication Service: 100.00 Office telephone .- $72 . 00 Tolls . . 8.00 Postage 20 . 00 Special Contractual Service: Repairs $10.00 10.00 Printing and advertising $50.00 50.00 Supplies : 50 . 00 Stationery and office supplies $50.00 Replacement of Equipment : 25 . 00 Furniture and fittings $25 . 00 Total, Office of Civil Service Commission $2,755.00 OFFICE OF ASSESSORS. Personal Service: Salaries: $13,400.00 Assessors, 4 at $2,000 $8,000.00 Secretary 1 , 800 . 00 Clerk 1,500.00 ' Clerk : 1 , 200 . 00 Stenographer 900.00 ' Wages: 1,000.00 Additional clerks, 300 days at $3 per day $900 . 00 Stenographer, 20 days at $5 per day. . 100.00 Transportation Service: 225.00 Traveling $200 . 00 Express, freight and cartage 25 . 00 Communication Service: 200.00 Office telephone $72 . 00 Tolls 8 . 00 Telegraph 10 . 00 Postage . . . ; 100 . 00 Messenger 10 . 00 30 UNIFORM System of Accou>jti:ng Special Contractual Service: Repairs $50 . 00 $50 . 00 Printing and advertising $200.00 200.00 Supplies : Stationery and office supplies. . .^ 300.00 Books and blanks " $100 . 00 Maps 100 . 00 Other supplies 100 . 00 Replacement of Equipment : 100.00 Furniture and fittings $100 . 00 Purchase of Equipment : 650.00 Furniture and fittings $100 . 00 Other equipment 50.00 Tax maps 500 . 00 Total, Office of Assessors $16. 125.00 OFFICE OF CONTRACT AND SUPPLY. Personal Service: Salaries: $1,500.00 Secretary $1, 500.00 Communication Service: 150.00 Office telephone $72 .00 Tolls 8.00 Telegraph 10.00 Postage 50 .00 Messenger 10 . 00 Special Contractual Service: Repairs $25.00 25.00 Printing and advertising: 600.00 Notices $300.00 Proceedings 300 . 00 Supplies : Stationery and office supplies $150.00 150.00 Replacement of Equipment : . 50.00 Furniture and fittings $50 00 Cities of the Second Class 31 Purchase of Epuipment : $125 . 00 Typewriter $100 . 00 Otlier equipment 25 . 00 Total, Office of Contract and Supply $2,600.00 OFFICE OF CITY CLERK. Personal Service: Salaries: . • 5,400.00 City Clerk $2, 000 . 00 Deputy Clerk 1 , 500 . 00 Stenographer or clerk 900.00 Assistant clerk 1. 000 . 00 Transportation Service: , 30.00 Traveling expenses $25 . 00 Express, freight and cartage 5.00 Communication Service: 170.00 Office telephone $72 . 00 Tolls 28.00 Telegraph 10 . 00 Postage 50.00 Messenger 10 . 00 Other Contractual Service: Repairs $25 .00 25 . 00 Printing and advertising $100.00 100.00 Supplies : Stationery and office supplies $100.00 100.00 Replacement of Equipment : 25.00 Furniture and fittings $25 . 00 Purchase of Equipment: : 200.00 Furniture and fittings $100.00 Other equipment 100 . 00 Total, Office of City Clerk $6,050.00 OFFICE OF CITY COMPTROLLER. Personal Service: Salaries: 14,500.00 Comptroller $3, 500 . 00 Deputy OomptrolLer 2, 500 00 Secretary 1, 200 . 00 32 Uniform System of Accounting Personal Service — • Continued : Salaries — • Continued : Bookkeeper $1, 800. 00 Clerk 1 , 200 . 00 Clerk 1 , 200 . 00 Clerk 1,200.00 Clerk . . . 1,000.00 Stenographer 900.00 Transportation Service: $125.00 Traveling expenses $100 . 00 Express, freight and cartage 25 . 00 Communication Service: 200.00 Office telephone $72.00 Tolls 28.00 Telegraph 25 .00 Postage 65 .00 Messenger 10 . 00 Special Contrarts Papers (examination) Lighting Water Power Supplies : Stationery (office) Stationery (school room) School books Cleaning and toilet articles Scientific supplies Newspapers and periodicals Diplomas Fuel Replacement of Equipment : Furniture and fittings Other equipment Purchases of Structur-es and Equipment : Structures : 500 . 00 Puilding (finishing additional room) $500.00 Equipment: Furniture and fittings Library books Instructions appliances Total, High School 100.00 $25.00 25 . 00 50.00 $200.00 200.00 $100.00 100.00 $100.00 100.00 1,225.00 $100.00 400 . 00 100.00 150.00 25.00 50.00 400.00 $300.00 $200.00 100.00 $300 00 200 00 100.00 600.00 $48,665.00 72 Uniform System of Accounting GRADE SCHOOLS Personal Service: Salaries : Principals, supervisors and teachers.. $196,755.00 Evening school teachers 2, 550 . 00 Janitors . 15, 900. 00 Wages : Substitute teachers, 533 days at $1.50. $799.50 Utility men, 260 days at $3 780 . 00 Laborers, 510 days at $2 1, 020 . 00 Transportation Service : Car fares $300 . 00 Express, freight and cartage 1, 16'5 . 00 Communication Service : Office telephones $750 . 00 Tolls 25 . 00 Telegraph 25 . 00 Postage 50 . 00 Messenger 50 . 00 Other Contractual Service: Repairs : Structures $4, 000 . 00 Grounds 1, 000 . 00 Furniture and fittings 500 . 00 Tools and other equipment 250.00 Printing and advertising: Notices $25 . 00 Reports 75 . 00 Papers (examination) 100 . 00 Lighting $500 . 00 Water $300.00 Power $100 . 00 Maintenance and instruction of incorrigi- bles $500.00 Supplies and Materials: Stationery (office) $200.00 Stationery (school room) 1, 000 .00 $215,205.00 2,599.50 1,465.00 900 00 5,750.00 200.00 500 .00 300 .00 100 .00 500, .00 4 ,050, ,00 Cities of the Second Class 73 Supplies and Materials — Continued: Books (school) $1,500.00 Cleaning and toilet articles 400.00 Kindergarten . ." 200 . 00 Diplomas 150 . 00 Newspapers and periodicals 100.00 Materials for manual training and domes- tic science 500 . 00 Replacement of Equipment: $750.00 Furniture and fittings $500 . 00 Tools and other equipment 250 . 00 Purchase of Struxitures and Equipment: Structures: 2,500.00 Finishing room (X street school)... $1,200.00 Fencing, grading, and sodding grounds 1, 300.00 Equipment : 1 , 400 . 00 Furniture and fittings " $500 . 00 Machines, manual training and domes- tic science 200 . 00 Free text books 500 . 00 Supplementary reading books 200 . 00 Fixed Charges and Contributions: Rent $900 . 00 Insurance 750 . 00 Contribution to teachers' retirement fund. $500 00 Total, Grade Schools Total, Department of Public Instruction WEIGHTS AND MEASURES Personal Service: Salaries : Sealer $1,200.00 Deputy Sealer ! 900.00 Transportation Service : 360 . 00 Hire of horses and vehicles $300.00 Car fares 50 . 00 Freight express and cartage 10.00 900.00 750.00 500.00 $238,369.50 $297,359.50 $2,100.00 T4 UxiFOEM System of Accouxtix G Communication Service: $90.00 Office telephone $72 . 00 Tolls 3 . 00 Telegraph ' 5 . 00 Postage 10 . 00 Supplies: 20.00 Stationery and office supplies $20 . 00 Purchase of Equipment: 146.00 Tools and other equipment $146.00 Total, Department of Weights and Measures.. $2,716.00 OFFICE OF EXAMINERS OF ENGINEERS AND BOILER IN- SPECTORS Personal Service: Salaries: $1,800.00 Examiners, 2 at $300 $600 . 00 Inspector 1, 200.00 Transportation Service: 25.00 Car fares $10 . 00 Express, freight and cartage 15 .00 Communication Service: $10.00 10.00 Other Contractual Service: Printing and advertising $25 . 00 25 . 00 Replacement of Equipment: Testing pump $125 .00 125 .00 Total, Department of Engineers and Boiler In- spectors - $1, 985.00 DEPARTMENT EXAMINING BOARD OF PLUMBERS Personal Service: Salaries: $360.00 Members of board, 3 at $60 $180.00 Clerk 200.00 Cities of the Second Class <<> Communication Service: $80.00 Office telephone $72 . GO Telegraph 3 .00 Postage 5 . 00 Othef- Contractual Service: Printing and advertising $40 . 00 40 . 00 Supplies : Stationery and office supplies $75.00 75 .00 Replacement of Equipment : Furniture and fittings . $10.00 10.00 Total, Department of Examining Board of Plumbers $565 . 00 DEPARTMENT OF EMPLOYMENT Personal Service: Salaries : $25 . 00 Special services $25 . 00 Transportation Service: 25.00 Car fares $25 . 00 Communication Service: 85.00 Office telephone $72 .00 Telegraph 3 . 00 Postage 10 . 00 Other Contractual Service: Printing and advertising $25.00 25.00 Purchase of Equipment : 50.00 Furniture and fittings $25 . 00 Tools and other equipment 25.00 Total, Department of Employment $210.00 DEPARTMENT OF GAS AND ELECTRICITY Personal Service: Salaries: $5,400.00 Superintendent $2, 400 . 00 First assistant 1, 200 . 00 Electrical inspector • 1, 200 . 00 Stenographer 600 . 00 76 Uniform System of Accounthstg Transportation Service: $75.00 Oar fares $50 . 00 Express, freight and cartage 25 . 00 Communication Service: 80,00 Office telephone $72 . 00 Postage 8 . 00 Other Contractual Service: Printing and advertising $50. GO 50 . 00 Supplies : Stationery and office supplies $75.00 75.00 Replacement of Equipment : $50 ,00 50 . 00 Total, Department of Gas and Electricity.... $5,730.00 DEPARTMENT OF PUBLIC POUND Personal Service: Salaries: $250.00 Pound Keeper $250 . 00 Supplies: 125.00 Forage $100.00 Stable and garage 25 . 00 Total, Department of Public Pound $375.00 DEPARTMENT OF DOG CATCHING Personal Service: Salaries: $1,620.00 Dog catcher $900 . 00 Assistant dog catcher 720.00 Transportation Service: 580.00 Shoeing and boarding of horses $500 . 00 Freight and express 80 , 00 Total, Department of Dog Catching $2, 200.00 DEPARTMENT OF PUBLIC LIBRARY Personal Service: Salaries: $14,400.00 Librarian *. " $2, 500.00 Assistant librarian 1, 500 . 00 Cities of the Second Class 77 Personal Service — Continued : Salaries — Continued : Secretary $1,200.00 Clerks, 2 at $1,000 2,000.00 Clerks, 5 at $600 3,000.00 Clerks, 5 at $300 1,500.00 Engineer 900.00 Assistant engineer 600 . 00 Janitor 600.00 Night watchman 600.00 Wages : Clerks, 1,500 days at $1 Cleaners, 1,000 days at $1:50.... Transportation Service: Traveling expenses Express, freight and cartage Communication Service: OflBce telephone Tolls Postage Other Contractual Service: Repairs : Building Furniture and fixtures Books (rebinding) Priniting and advertising Lighting Water Power Supplies: Stationery and office supplies Janitor's Fuel Replacement of Equipment : Furniture and fittings Other equipment $1,500.00 1,500.00 $3,000.00 $100.00 25.00 125.00 $72.00 3.00 50.00 125.00 $1,000.00 250.00 1,500.00 250.00 $100.00 100.00 $200.00 200.00 $75.00 75.00 $50.00 50.00 $100.00 1,100.00 100.00 900.00 $200.00 500.00 300.00 Y8 Uniform System of Accounting $1,000.00 800.00 300 . 00 200 . 00 16,000 00 Purchases of structures and Equipment: Additions and betterments to structures.. $1,000.00 Equipment : Desk $50 . 00 New book cases 250 . 00 Books 500 . 00 Fixed Charges and Contributions: Rent (X street district library) $300.00 Insurance $200.00 Contributions : Somewhere Public Library $10, 000.00 Y. M. C. A. Library 2, 000.00 Union Free Library 2, 000 . 00 Somewhere Historic and Art Society. 2,000.00 Total, Department of Public LiT^rary DEPARTMENT OF VETERANS' RELIEF Transportation Service: Traveling $250.00 Supplies : Provisions $750 . 00 Clothing 250 . 00 Fuel 600 . 00 Medical 200.00 Total, Department of Veterans' Relief $39, 475 . 00 250.00 1,800.00 $2, 050 . 00 MISCELLANEOUS APPROPRIATIONS Fixed Charges and Contributions: Funded debt principal: 1889 issue School bonds $5, 000 . 00 1900 issue Fire bonds 6,000.00 1903 issue Sewer bonds 4, 000. 00 1904 issue Deficiency bonds 7,000.00 1905 issue Grade Crossing bonds ... 8,000.00 1906 issue Park bonds 3, 000 . 00 1907 issue City Hall bonds 5, 000 . 00 1908 issue School bonds 9,000.00 $47,000.00 Cities of the Second Class 79 Fixed Charges and Contributions — Continued: Temporary loan: 1912 issue Note Interest: (one year) $35, 000.00 1899 school 'bonds, 3% 44, 500.00 1900 fire bonds, 4% 12, 000.00 1903 sewer bonds, 4% 14,000.00 1904 deficiency, 5% 80,000.00 1905 grade crossing bonds, 5% 30, 000.00 1906 park bonds, 4% . . . . 50, 000.00 1907 City Hall, 5% 200,000.00 1908* .school bonds, 5%.. (six months) $5, 000.00 1889 school, 3% 6,000.00 1900 fire, 4% 4,000.00 1903 sewer, 4% 7,000.00 1904 deficiency, 5% 8,000.00 1905 grade crossing, 5%.. 3,000.00 1906 park, 4% 5, 000.00 1907 Ci^ty Hall, 5% 9,000.00 1908 school, 5% Interest — 8 months on loan of $50, - 000.00, 51/2% Interest on loans to be negotiated, $400, 000.00, six months at '5% Interest on bonds to be issued during the year, $100,000.00. Park improvement at 4%, six months. $50,000.00 $1,050.00 1,780.00 480.00 700.00 4,000.00 1,200.00 2,500.00 10,000.00 $75.00 120.00 80.00 175.00 200.00 60.00 125.00 225.00 1,833.34 10,000.00 2,000.00 Assessments on city property: Albany street — school $150 . 00 Jefferson street — house 200 . 00 Genesee street — general hospital .... 180.00 Fourth avenue — city hall 300 . 00 Sixth street — police station 120.00 Congress street — public market .... 250.00 Refunds of taxes and assessments: Resolution — July 7, 1912 — tax, John Doe — First avenue property $25 . 00 Resolution August 1, 1912 — tax James Jones — Second avenue property... 15.00 Resolution, Sept. 5, 1912 — assessment Richard Roe — Third avenue prop- erty 60.00 $50,000.00 36,603.34 1,200.00 100.00 80 Uniform System of Accountii^g Fixed Charges and Contributions — Continued : Judgments : James Smith $1, 000 . 00 Amos Jones 2, 000 . 00 William Brown 500.00 General debt sinking fund: For a contribution to the general deTbt sinking fund, as provided in section 72 of the second class cities law, thirty per centum of all receipts other than from taxation, exclusive of the water bureau, the department of public instruction, and receipts which are in the nature of re- imbursements, estimated to be as follows : Office of mayor $300 . 00 City court 150 .00 Police court 300.00 Office of city treasurer 360.00 Bureau of pavilion and dock 90 . 00 Bureau of city buildings and grounds. 15.00 Bureau of public market 60.00 Bureau of parks 150.00 Bureau of public baths 120. 00 Bureau of police 1, 200 .00 Bureau of building 240 . 00 Examining board of plumbers 60.00 Interest 750.00 Bank tax 3, 600.00 Mortgage tax , 3, 600 . 00 Liquor tax 45, 000.00 Tax Deficiencies : Tax levy of 1911: a Occasioned by the purchase of real property by city at tax sale t Duplicate assessments on real prop- erty, one tax having been paid c Uncollectable personal property taxes Tax levy of 1912: d Deficiency caused by reduction of franchise valuations, Somewhere Rapid Transit Co X. Y. and Z. Water Co $1,000.00 200 . 00 2,000.00 1,500.00 500.00 $3,500.00 57,395.00 5,200.00 Cities of the Second Class 81 BUREAU OF WATER OFFICE Personal Service: Salaries: $11,900.00 Superintendent $3, 000.00 Bookkeeper 2, 000.00 Cashier 1, 500. 00 Clerk 1,100.00 Clerks, two at $1,000.00 2, 000 . 00 Clerks, two at $800.00 1, 600.00 Janitor and watchman 700 . 00 Wages: 1,800.00 Extra clerks, 500 days at $3 $1, 500.00 Auditor, 20 days at $15.00 300.00 Special: 1,000.00 Expert advice $1, 000 . 00 Transportation Service: 700.00 Traveling expenses $150 . 00 Hire of horses and vehicles 300.00 Shoeing and boarding of horses 50 . 00 Oil and gasoline 100.00 Freight, express and cartage 100.00 Communication Service: 600.00 Office telephones, two at $72 $144.00 Tolls 56.00 Telegraph 25 . 00 Postage 250 . 00 Messenger 25 . 00 Other Contractual Service: Repairs: $350.00 Structures $200 . 00 Furniture and fittings 100 . 00 Tools and other equipment 50.00 Printing and advertising: 250.00 Notices $25 . 00 Reports . . 175.00 Rules and rates 50. 00 Lighting $150.00 150.00 6 82 Unifoem System of AccouxTI^Tf Replacement of Equipment : Furniture and fittings $150 . 00 Tools and other equipment 100.00 Purchase of Equipment : Furniture and fittings $100.00 Adding machine 350 .00 Typewriter 100.00 Tools and other equipment 50.00 Flared Charges and Contributions : Rent $1, 800 . 00 Insurance 150 . 00 Supplies : Stationery and office supplies $300 .00 Janitor's 50.00 Stable and garage 100 .00 Incidentals 50.00 Total, Water Bureau Office PLANT Personal Service: Salaries : Engineer General foreman Assistant foreman Stockkeeper Clerk, repair department Chief meter inspector Meter inspectors, two at $900... Meter repairer Hydrant repairer Gate repairer Foreman, pipe laying Gate tender Laborer Meter readers, two at $1,000 Meter readers, eight at $800 Wages : Tapper, 314 days at $3 Piper, 314 days at $3 Calker, 314 days at $3 Utility men, 300 days at $3 $942.00 942.00 942.00 900 . 00 $250.00 600.00 1,800.00 150.00 500.00 $19,950.00 $23,400.00 $3,000.00 1,200.00 1,000.00 1,000.00 800.00 1,000.00 1,800.00 900.00 900.00 900.00 1,000.00 750.00 750.00 2,000.00 6,400.00 10.126.00 CiTiKs OF THE Second Class 83 Personal i^ervice — Continued : Wages — continued : Teamster, 300 days at $3 $900.00 Laborers, 1,500 days at $2 3, 000.00 Teams, 500 days at $5 2, 500.00 Transportation Service: Hire of horses and vehicles Boarding and shoeing horses Oil and gasoline Car fares Express, freight and cartage Communication Service : Office telephones Tolls Telegraph l^ostage ^(essenger Other Contractual Sei'vice: Repairs : Structures Pumping machinery Conduits Mains and distributing lines Tools and other equipment Lighting Power Supplies and Material: Supplies: Plumber's Meter Gate Hydrant Stable and garage Repair shop Material : Pipe Lead Brick, sand, cement, etc Lumber Tile $1,800.00 $500, 00 300.00 400 . 00 500.00 100.00 500.00 $250.00 100.00 25.00 115.00 10.00 9,000.00 $4, 000 . 00 1,000.00 1,000.00 2,000.00 1,000.00 $200.00 200 . 00 $300.00 300 . 00 3,800.00 $1,000.00 500.00 500 . 00 300.00 1,000.00 500.00 4, 250 . 00 $2,000.00 550.00 1.000.00 500.00 200.00 84 Uniform System of Accounting Replacement of Structures and Equipment : Structures: $6,750.00 Mains and distributing lines $5, 000.00 Pumping machinery 1, 000. 00 Gates 500.00 Hydrants 250 . 00 Equipment:: 2,500.00 Vehicles $500 .00 Automobile 1, 500 . 00 Tools and other equipment 500 . 00 Purchases of Betterments to Land, Structures and Equipment : Land: 2,500.00 Site for pumping station $2, 000 .00 Right of way 500.00 Structures: 1,000.00 Stable (addition) $1, 000.00 Equipment: 4,575.00 Horses, two at $250 $500 .00 Wagon 75.00 Automobile 1, 000 . 00 Pump (additional) 2,000.00 Tools and other equipment 1, 000.00 Fixed Charges and Contributions : Rent $1,500.00 1,500.00 Insurance $200 . 00 200 . 00 Taxes $2,500.00 2,500.00 Total, Bureau of Water — Plant $74, 901 . 00 SANITARY PROTECTION Personal Service: Salaries : $4, 000 . 00 Watchmen or guards, five at $800 $4, 000 . 00 Wages: 2,400.00 Laborers, 1,200 days at $2 $2, 400 . 00 Special: 1,000 00 Expert, advice $1, 000.00 > »n Cities of the SE<30]^D>CLjLg^', j', », >, i ;, 85 Transportation Service: $200.00 Hire of horses and vehicles $100.00 Car fares 50.00 Express, freight and cartage 50 . 00 Communication Service: 85.00 Office telephone $50.00 Tolls 25.00 Postage 10.00 Other Contractual Service: Contract with Jay village for disposition of sewage $5, 000. 00 5, 000 . 00 Purchase of Land : 6, 000 . 00 Farm of John Doe 2, 000.00 Farm of Richard Roe 3, 000 . 00 Total, Bureau of Water-sanitary Protection.. $17,685.00 DEBT OBLIGATIONS Fixed Charges and Contributions : Debt obligations : $20, 000 . 00 1889 — Bonds $10,000.00 1905 — Bonds 5, 000 . 00 1910 — Bonds 5,000.00 Interest: 24,225.00 $100, 000 — 1889 5 % bonds, 1 year .... $5, 000 . 00 10,000—1889 5% bonds, 6 months. 250.00 200, 000 — 1905 5 % bonds, 1 year 8, 000 . OO * 5,000—1905 4% bonds, 6 months. 100.00 215, 000 — 1910 5 % bonds, 1 year. ... 10, 750.00 5,000 — 1910 5% bonds, 6 months. 125.00 Contributions to sinking fund $25, 000.00 25, 000.00 Total, Bureau of Water — debt obligations $69,225.00 Total, Bureau of Water $181, 761 .00 UNIVERSITY OF CALIFORNIA LIBRARY 1 THIS BOOK IS DUE ON THE LAST DATE STAMPED BELOW f ...r. 29I6 1 30m-l,'15