DEPARTMENT OF COMMERCE BUREAU OF THE CENSUS WASHINGTON ASSESSED VALUATION OF PROPERTY, BASIS OF ASSESSMENT, AND TAXES LEVIED: 1910 [Reprint of pages 65 to 68, 87, and 232 to 247 of Bureau of the Census report of Financial Statistics of Cities Having an Estimated Population of Over 30,000 in 1910.] The tables and explanatory text contained in this pamphlet are reprinted from the Bureau of the Census report of Financial Statistics of Cities Having an Estimated Population of Over 30,000 in 1910, and present summaries of the assessed valuation of property, basis of assessment, and taxes levied by the cities covered by the report for the year 1910. The pamphlet is prepared for those who wish to use the figures of the tables apart from the complete report of which they form a part. The attention of these persons, and of others who have occasion to use the tables, is called to the fact that the percentages given in the column of Table 29 with the heading “Reported basis of assessment in practice,” although based upon the statement of local officials, in most cases are larger than the actual basis. Persons having definite information with reference to the actual basis of assessment in practice in their cities will confer a favor by forwarding the same to the Bureau of the Census, Division of Statistics of Cities, Washington, D. C. Table 29. Assessed valuation of property .—The valuations given in Table 29 are those of property which is subject to taxation for purposes of municipal government. In certain states—notably Pennsylvania—these differ somewhat from the valuations on which state and county taxes are levied. This difference results largely from the fact that certain classes of property, especially that of corporations, are in these states subject to state taxation only, so that the valuation of such property does not appear in the report of property taxed by the city. In some instances the assessed valuation of an independent division of the government of a city, such as a school or park district, or of six counties in the case of cities of Group I, differs from that of the city corporation. These differences are due to (1) differ¬ ences in the areas of the city corporation and of the in¬ dependent division; for example, the school districts of most Ohio cities, the sanitary district of Chicago, and the bridge district of Portland, Me., include territory outside of the city limits, while some school districts include only a portion of the territory within the city; (2) different bases of assessment, as in Dubuque, Iowa, where the city makes its own assessments of property while the school district uses a totally different assess¬ ment made by the county for thersame property; or (3) differences in the classes of property subject to taxa¬ tion, as in St. Louis, Mo., where the school district taxes certain corporation franchises which are not subject to city taxation. Where the area of an independent di¬ vision exceeds that under the jurisdiction of the city corporation, it has been found difficult to show accu¬ rately the data pertaining to the city in distinction from those pertaining to the portion of the district out¬ side the city. In such cases the Bureau of the Census, in making up the report for the government of a city as a whole, includes the aggregate figures for the various independent divisions, unless the assessed valuation of the independent division exceeds that of the city cor¬ poration when computed on a common basis by 10 per cent or more. In the latter case the same figures are shown for the independent division as for the city cor¬ poration. In only two cities, however, Joliet, Ill., and Pueblo, Colo., did the valuations of any independent division other than the counties combined with the cities of Group I, exceed that of the cities by as much as 10 per cent; so that for all cities, except these two and nine cities of Group I, the total valuations and the total tax levies of all independent divisions have been used. The 'table gives separately for the city corporation and for each independent division the valuations sub¬ ject to general property taxes and those subject to special property taxes. miK'io 0 —13 65 66 FINANCIAL STATISTICS OF CITIES. The classification of property belonging to railroads, telegraph companies, and a number of similar corpo¬ rations, varies in the different states; in some states such properties are classified as real, in some as personal, in others as both real and personal, and in still others are given a separate classification. Where such property is given a separate classification and is taxed for city purposes the valuat ion given it is shown in the table under the heading ‘‘Other property,” ; under which are also tabulated those property and franchise valuations of corporations for which the details secured were insufficient to supply data for a more complete tabulation. Reported basis of assessment in practice. —The reported basis of assessment in practice is for most cities an estimate, furnished by city officials, of the percentage which the assessed valuation of property forms of its true value. For certain of the cities of Minnesota, Washington, and Wisconsin the figures were obtained from the state tax commissions and represent approximately the proportion that the assessed value bears to the selling value, the figures given having been determined by a critical investigation involving a comparison between the assessed valuations of prop¬ erty sold and the considerations received at such sales. The figures for both real and personal property for most cities outside of these three states are far from correct, although those for real property are the more trustworthy. Tax rates. —The rates of levy for general property taxes per $1,000 of assessed valuation and per $1,000 of reported true value are given in detail for the several taxing districts. In the case of cities in which property is taxed at two or more rates the figures shown in Table 29 represent average rates, the specific rates of levy for the various divisions of the govern¬ ment of such cities being given in Table XXXII, which follows. The rates based on the reported true value are subject to all the errors in the estimates given in the column headed “ Reported basis of assessment in practice (per cent of true value).” Tax levies. —Under the heading “General property taxes” are included all general property taxes levied for all divisions of the municipal governments. In certain cases the result obtained by applying the given rate to the assessed valuation differs from the amount of levy reported, the variation being due to some one or more of the many factors affecting the tax lists, such as the addition of supplementary tax lists, changes in valuation, and the abatement of taxes. These variations are all trifling, however, and are referred to only for the purpose of calling attention to the complexity of the data relating to taxes and the difficulty of securing accuracy in all details. Special methods of assessment and taxation. —The assessed valuation of property subject to general property taxes in divisions of the city government having two or more rates of levy, together with the specific levies in the different districts of the cities, are given in Table XXXII. Table XXXIII similarly shows the assessed valuation subject to special property taxes and the specific levies for cities levy¬ ing such taxes at two or more rates. These tables thus show for each city the assessed valuations of property subject to different rates of taxation, to¬ gether with the local rates and the amounts of taxes levied. Table XXXII.—ASSESSED VALUATION OF PROPERTY SUBJECT TO GENERAL PROPERTY TAXES IN DIVISIONS OF THE CITY GOVERNMENT HAVING TWO OR MORE RATES OF LEVY, WITH RATES AND AMOUNTS OF LEVIES FOR EACH TAXING DISTRICT OR CLASS OF PROPERTY: 1910. (Note. _On the line “City corporation proper" in this table are shown the assessed valuation for the city as a whole together with the rates and amount of tax levied thereon for general city purposes as distinguished from the valuation and levies of taxing districts including only a part of the city.] CITY, DIVISION OF CITY, AND CLASS OF PROPERTY. Assessed valuation. Rates per $1,000 of valua¬ tion. Levies. New York, N. Y.: City corporation— $7,416,837,499 5,543,421,737 1,463,368,346 339,922,440 70,124,976 $16.95 $125,742,156 0.63 3,467,020 1.20 1,750,738 1. 15 392,388 1.80 125,981 Chicago, Ill.: Lincoln I’ark district— 68,330,444 54,224,144 1,359,619,285 75,905,295 23,327,300 81,889,481 49,043,980 12,562,800 6.20 423,807 7.60 412,268 Philadelphia, Pa.: City corporation— 15.00 20,394,289 10.00 759,052 7.50 174,955 Poor districts—" 0.50 40,945 0.33 16,348 0.25 3,141 Baltimore; Md.: City corporation— 403,760,250 19.90 8,034,829 9,780,570 13.00 127,147 Farm property...”.. 28,425,648 6.63 188,557 City num¬ ber. CITY, DIVISION OF CITY, AND CLASS OF PROPERTY. Assessed valuation. Rates per $1,000 of valua¬ tion. Levies. Pittsburgh, Pa.: $9,598,190 City corporation. i $755,818,383 > $12.70 School district. ‘755,818,383 i 1.88 1,420,836 Milwaukee, Wis.: City corporation— 3,796,482 City corporation proper. 247,573,150 15.34 Property taxed for school 1,219,735 purpose. 245,914,240 4.96 Sewer districts— East. 70,231,700 0.39 27,420 106,550 West. 122, 743,005 0. 87 South. 54,597,845 1. 11 60,592 Bayview J . 6,241,000 0.46 2,975 Los Ange'.es, Cal.: City corporation— 14.70 3,416,068 Old city. 232,453,589 Annexation of 1896. 36,023,491 14.30 514,989 Annexation of 1899. 3,759,438 14.20 53,371 Annexation of 1900. 4,562,246 13.30 60,596 Old city of San Pedro. 4,698,01x0 4.50 19,3.56 Annexation of San Pedro. 883,450 4.00 3,554 Terminal, San Pedro. 814,372 3.30 .2,467 Wilmington. 1,996,473 10.50 20,694 Hollywood. 5,714,605 15.20 86.861 i The details for the various rates on city, rural, and agricultural property were not reported, i New part of south sewer district. Taxed separately for old debt. DESCRIPTION OF GENERAL TABLES 67 ^1)jy\ _ Table XXXII.—ASSESSED VALUATION OF PROPERTY SUBJECT TO GENERAL PROPERTY TAXES IN DIVISIONS OF THE CITY GOVERNMENT HAVING TWO OR MORE RATES OF LEVY, WITH RATES AND AMOUNTS OF LEVIES FOR EACH TAXING DISTRICT OR CLASS OF PROPERTY: 1910—Continued. City num¬ ber. CITY, DIVISION OF CITY, AND CLASS OF PROPERTY. 17 20 21 25 26 27 32 ) 35 Los Angeles, Cal.—Continued. School districts— Old district, Los Angeles. Lincoln, San Pedro, and Wil¬ mington. Cahuengo. Dominguez. Coldwater, Los Feliz, Holly¬ wood. Ivanhoe. Lankershim.%. Laurel. . ..#. Colegrove. Kansas City, Mo.: City corporation— City corporation proper. Property taxed lor parkmain- tenance. Seattle, Wash:. City corporation— Old city, property taxed at first rate. Old city, property taxed at second rate. South Seattle. Ravenna, Southeast Seattle.. Ballard. Columbia. South Park. Dunlap and West Seattle.... Georgetown. Rochester, N. Y.: City corporation— City corporation proper. Real estate purchased with pension money. County supervisors— Property taxed for town audit. Property taxed for railroad sinking fund. St. Paul, Minn.: City corporation— City corporation proper. Suburban area. Denver, Colo.: School district— General levy. District No. 2 (special). District No. 7 (special). District No. 17 (special). District No. 21 (special). Oakland, Cal.: City corporation— Real estate and secured per¬ sonal property— Old city. Annexation of 1891. Annexation of 1897. Unsecured personal— Old city. Annexation of 1891. Annexation of 1897. School district— Property taxed at first rate... Property taxed at second rate. New Haven, Conn.: City corporation— Wards 1 to 12— Property taxed at first rate. Property taxed at second rate. Wards 13 to 15— Property taxed at first rate. Property taxed at second rate. Westville school district— Wards 1 to 12. Ward 13. 38 45 Scranton, Pa.: City corporation— City property. Suburban property Farm property. Nashville, Tenn.: City corporation— did city. 49 50 51 Annexed territory. Bridgeport, Conn.: City corporation— City property. Farm property. Albany, N. Y.: City Corporation- Property taxed at first rate... Property taxed at second rate. Hartford, Conn.: City corporation— (Sty property. Farm property. Assessed valuation. Rates per *1,000 of valua¬ tion. Levies. *269,973,492 *1.80 *485,952 7,319,984 1.80 13,176 3,222,365 5.00 16,112 308,769 2.20 679 7,330,542 3.80 27,856 226,292 6.70 1,516 435,846 7.70 3,356 1,062,963 2.80 2,976 1,014,521 3.60 3,652 149,632,785 12.50 1,870,410 53,357,960 2.50 133,395 155,256,748 17.90 2,779,096 23,532,532 17.23 405,465 1,439,006 16.49 23,729 4,526,825 16.05 72,655 5,202,436 17.59 91,511 1,012,938 15. 75 15,954 458,833 15.63 7,172 10,736,023 15.60 167,482 3,097,107 15.28 47,324 164,986,535 19.32 3,187,529 424,950 7.56 3,211 164,439,265 0.78 128,469 164,439,265 0) (*) 107,622,275 22.06 2,374,147 17,658,905 21.56 380,726 135,467,050 9.50 1,286,937 14,185,925 3.00 42,558 2,561,450 4.50 11,527 9,996,165 4.00 39,984 2,071,170 4.00 8,285 81,296,050 12.60 1,024,330 5,716,900 12.50 71,461 14,004,650 12.30 172,257 5,847,775 12.00 70,173 39,200 11. 90 467 • 252,475 11.60 2,929 101,088,721 2.80 283,048 8,705,392 2.28 19,805 118,545,683 16.43 1,947,724 480,956 11.00 5,291 4,900,396 6.50 31,854 2,898,513 4.00 11,594 480,956 5.00 2,404 2,893,603 7.50 21,704 56,133,040 7.34 412,016 9,901,055 4.89 48,416 6,475,085 3.67 23,764 66,152,398 15.00 992,286 9,743,850 13.00 126,670 80,953,735 16.11 1,303,841 3,770,743 7.11 26,795 86,646,980 15.40 1,334,363 223,090 12.80 2,856 73,335,763 16.78 1,229,594 604,712 6.00 3,628 City num¬ ber. CITY, DIVISION OF CITY, CLASS OF PROPERTY. AND 54 59 64 65 72 76 77 78 82 84 95 98 111 122 San Antonio, Tex.: City corporation— Caty corporation proper. Improvement district No. 1.. Improvement districts No. 2 and No. 3. Improvement district No. 4.. Improvement district No. 5.. Improvement district No. 6.. Improvement district No. 7.. Improvement district No. 8.. Improvement district No. 9.. Improvement district No. 10.. Improvement district No. 11.. Improvement districts No. 12 and No. 13. Wilmington, Del.: City corporation— Property taxed at full rate.... Property taxed at half rate... Tacoma, Wash.: City Corporation- District No. 1. District No. 2. Districts No. 3 and No. 4. District No. 5. Kansas City, Kans.: City corporation— Old city. Annexed territory. Troy, N. Y.: City corporation— City corporation proper. Old Troy. Sycaway. North Greenbush and St. Marys. Waterbury, Conn.: City corporation- Old city. City annexation. School annexation. Schenectady N. Y.: City corporation— Inside lamp district. Outside lamp district. Property subject to fire tax.... Real estate purchased with pension money. Property taxed for town audits. Hoboken, N. J.: City corporation— Old city, real and personal property. Weehawken addition— Real property. Personal property. Norfolk, Va.: City corporation- Old city. Park Place. Erie, Pa.: City corporation— City corporation proper. Third ward (special). Jacksonville, Fla.: City corporation- inside fire district. Outside fire district. Johnstown, Pa.: School district— Property taxed for general school levy. Property taxed for Cooper- ville levy (special). Sioux City, Iowa: City corporation— City corporation proper. Lighting district (special).... Pueblo, Colo.: City corporation— City corporation proper. Former city of Pueblo (special). Former city of South Pueblo (special). Park district No. 1. Park district No. 2. Park district No. 3. School district— District No. 1. District No. 20. 125 128 New Britain, Conn.: City corporation— City property. Farm property. Davenport, Iowa: City corporation— City property. Water district (special) Agricultural property. Assessed valuation. Rates per *1,000 of valua¬ tion. Levies. *73,814,090 $10.60 *782,429 2,048,505 0.80 1,639 4,932,875 1.00 4,933 7,044,165 0.20 1,409 714,805 0.70 500 1,151,225 1.60 1,842 2,107,500 1.50 3,161 4,775,180 1.10 5,253 2,992,925 1.30 3,891 2,173. 440 1.40 3,043 13,456,700 0.60 8,074 1,064,550 2.50 2,661 51,155,648 15.00 767,335 1,182,918 7.50 8,872 58,170,087 12.00 698,076 8,981,666 11.50 103,283 2,229,413 9.10 20,230 558,021 8.60 4,833 71,341,895 7.50 535,064 4,806,210 0.20 961 57,764,009 14.30 826,199 49,204,300 4.87 239,773 214,750 3.95 847 648,831 2.78 1,804 52,247,869 16.00 835,966 6,854,253 6.00 41,126 4,551,989 14.22 64,729 48,520,233 19.00 921,944 38,300 18.00 690 44,124,210 2.00 88,248 72,727 7.96 579 48,558,853 0.19 9,287 49,660,300 10.56 524,413 11,299,100 9.86 111,409 851,100 10.56 8,988 41,637,500 16.50 687,019 2,535,420 17.00 43,102 23,464,115 14.00 328,498 101,410 11.27 1,144 32,243,330 15.00 483,650 1,352,890 10.90 14,746 18,185,495 11.00 200,041 217,113 3.00 651 8,733,046 35.60 310,896 8,166,652 2.30 18,783 16,097,034 20.00 321,941 8,677,200 0.50 4,339 4,215,100 0.60 2,529 6,332,695 1.50 9,498 6,332,695 1.50 9,578 912,665 1.50 1,369 8,676,670 12.00 104,120 7,420,360 13.00 96,465 26,767,666 17.53 469,457 492,731 10.62 5,231 23,281,885 16.50 384,151 23,141,605 1.50 34,712 144,940 5.00 725 i Not reported. 68 FINANCIAL STATISTICS OF CITIES. Table XXXII-ASSESSED VALUATION OF PROPERTY SUBJECT TO GENERAL PROPERTY TAXES IN DIVISIONS OF THE CITY GOVERNMENT HAVING TWO OR MORE RATES OF LEVY, WITH RATES AND AMOUNTS OF LEVIES FOR EACH TAXING DISTRICT OR CLASS OF PROPERTY: 1910—Continued. City num¬ ber. CITY, DIVISION OF CITY, AND CLASS OF PROPERTY. Assessed valuation. Rates per $1,000 of valua¬ tion. Levies. 133 Berkeley, Cal.: City corporation— Old city. $32,790,951 $9.90 $324,631 First annexat ion. 1,479,935 9.80 14,503 Lorin annexation. 981,250 9.60 9,420 Claremont annexation. 396,125 9.00 3,565 134 Superior, Wig.: City corporation— City corporation proper. 21,943,605 20.30 445,455 Sewer districts Nos. 1,3, and G. 5,257,590 1.00 5,257 Sewer district No. 4. 1,455,630 4.00 5,823 Sewer district No. 5. 325,160 5.00 1,626 138 El Paso, Tex.: City corporation— City corporation proper. 28,581,420 19.00 543,047 Improvement district. 8,905,480 1.50 13,358 148 Elmira, N. Y.: City corporation— City corporation proper. 20,219,384 18.88 381,742 Real estate purchased with pension money. 205,829 9.50 1,955 Property taxed for audits of city board. 20,009,948 1.79 35,854 Property taxed for audits of county board. 20,009,948 0.34 6,804 169 Auburn, N. Y.: City corporation— City corporation proper. 17,558,277 21.75 381,822 Real estate purchased with pension money. 135,279 11.59 1.568 Property taxed for town audits. 17,558,277 0.46 8,112 City num¬ ber. CITY, DIVISION OF CITY, AND CLASS OF PROPERTY. Assessed valuation. Rates per $1,000 of valua¬ tion. Levies. 164 Portsmouth, Va.: City corporation— Old city. $8,292,971 $17.50 $145,127 Wards 6 and 7. 1,647,118 8.00 13,177 174 Jamestown, N. Y.: City corporation— City corporation proper. 13,498,331 14.26 192,486 Real estate purchased with pension money. 146,339 (') (») Property taxed for town audits. 13,499,776 0.13 1,814 177 Huntington, W. Va.: City corporation— City corporation proper. 21,493,893 6.00 128,963 Central city. 580,568 4.90 2 t 845 183 Newport, Ky.: City corporation— City corporation proper. 13,039,056 15.00 195,846 Sewer district A. 1,380,400 3.00 4.141 Sewer district B . 3,253,940 1.80 3,857 Sewer district C. 2,498,245 3.20 7,994 Sewer district D. 2,744,700 3.00 8,235 Sewer district E. 308,950 5.60 1,720 184 Pasadena, Cal.: City corporation— Old city. 30,927,691 9.80 303,091 North Pasadena annexation.. 3,950,210 9.20 36,342 East side annexation. 4,018,640 9.04 36,329 1 No taxes levied in 1910. Table XXXIII— Assessed valuation of property subject to special property taxes in cities having two or more rates of levy, with rates and amounts of levies for each class of property: 1910. City num¬ ber. CITY, DIVISION OF GOVERNMENT, AND CLASS OF PROPERTY. Assessed valuation. Rates per $1,000 of valua¬ tion. Levies. 4 St. Louis, Mo.: City corporation— $179,450 $1.00 $179 3,971,863 2.00 7,944 Merchants’ and manufacturers’ 77,565,319 2.00 155,131 7 Baltimore, Md.: City corporation— 158,666,848 3.00 476,001 82,000,000 1,584,159 1.88 153,750 53 New Bedford, Mass.: City corporation— 19.00 30,099 6,200 3. 33 21 78 Hoboken, N. J.: City corporation— 3,978,304 10.56 42,011 994,759 9.86 9,808 82 Norfolk, Va.: City corporation— 5,254,605 8.00 42,037 3,570,245 1,176,675 >8.15 29,081 14.00 16,473 i Average rate. Table XXXIV shows the assessed valuation of property subject to special property taxes together with the special property taxes levied in New York cities on bank stock and on mortgages recorded in 1910. The tax on bank stock is levied at the rate of 1 per cent; that on mortgages is levied at the rate of one-half of 1 per cent, and is collected by the county, which, after deducting the cost of collection, distributes the proceeds—one-half to the state and the other half to the taxing district in which the mort¬ gaged property is situated. The bank tax levy for Troy included $402 distributed to the Lansingburgh school district. Table XXXIV. —Assessed valuation of bank stock and mortgages in New York cities , with amount of taxes levied: 1910. City num¬ ber. CITY. ASSESSED VALUATION. LEVIES. Bank stock. Mortgages. Bank stock. Mortgages. 1 New York. $344,553,823 $561,567,630 $3,445,538 *1,403,919 10 10,164,563 17,361,172 > 101,646 43,403 25 Rochester. 5,865,299 6,587,456 58,653 * 32,938 34 Syracuse. 4,300,608 4,048,088 43,006 3 20,240 50 66 Albany . Yonkers. 6,625,248 231,028 0) 5,956,368 66,252 2,310 ( 4 ) 14,891 72 Trov. 5 2,956,489 1,813,636 29,565 4.530 73 5,420.770 2,737,872 54,208 6,844 77 Schenectady. 575,281 4,112,934 5,753 10,282 110 148 Binghamton. Elmira. 1,219,887 823,192 1,348,475 1,097,504 12,199 8,232 3,371 2,743 159 Auburn . 688,414 591.064 6,884 1,478 174 « 1.146,621 1,047,404 11,466 2,019 175 Amsterdam. 1,329, 660 918, 640 13,297 2,296 179 Mount Vernon. 469,109 3,052,090 4,691 7,628 181 Niagara Falls. 522,697 11,754,016 5,227 29,38g 1 Of this amount, 813,011 was county levy. 2 Of this amount, 816,409 was town audit levy. 3 Of this amount, $10,120 was town audit levy . .. . . * The 1910 mortgage tax was not collected until after the close of the fiscal year s Of this amount , $522,915 was assessed for the county supervisors and *40,204 for "h°c°of this amount, $411,770 was assessed for school district. DESCRIPTION OF GENERAL TABLES LIST OF CITY NUMBERS. 87 Throughout the general tables of this report the cities are arranged and numbered according to the popu¬ lation on April 15, 1910. For convenience hi finding any particular city, the following list has been prepared, the cities being arranged alphabetically, by states, and the city number assigned to each being indicated. CITY AND STATE. City num¬ ber. Alabama: "Birmingham .. 36 Mobile. 107 Montgomery. 143 Arkansas: Little Rock. 115 California : Berkeley. 133 Los Angeles. 17 Oakland. 32 Pasadena. 184 Sacramento. 119 San Diego. 136 San Francisco. 11 Colorado: Denver . 27 Pueblo. 122 Connecticut: Bridgeport. 49 Hartford. 51 New Britain. 125 New Haven. 35 Waterbury. 76 Delaware: Wilmington. 61 District of Columbia: Washington. 16 Florida : Jacksonville. 95 Tampa. 147 Georgia: Atlanta. 31 Augusta. 131 Macon. 132 Savannah . 86 Illinois: Chicago. 2 Decatur. 178 East St. Louis. 92 Joliet. 158 Peoria. 84 Quincv. 150 Rockford. 116 Springfield. 105 Indiana: Evansville. 80 Fort Wayne. 89 Indianapolis. 22 South Bend. 100 Terre Haute. 93 Iowa: Cedar Rapids. 166 Davenport. 128 Des Moines. 62 Dubuque. 142 Sioux City. 111 CITY AND STATE. City num¬ ber. Kansas: Kansas City. 65 Topeka. 127 Wichita. 102 Kentucky: Covington. 101 Lexington. 156 Louisville. 24 Newport. 183 Louisiana: New Orleans. 15 Maine: Portland. 91 Maryland: Baltimore. 7 Massachusetts: Boston. 5 Brockton. 96 Cambridge. 47 Chelsea. 168 Everett. 163 Fall River. 42 Fitchburg. 146 Haverhill. 123 Holyoke. 94 Lawrence. 63 Lowell. 46 Lynn. 59 Malden. 121 New Bedford. 53 Newton. 135 Pittsfield. 170 Quincy. 167 Salem. 126 Somerville. 71 Springfield. 60 Taunton . 161 Worcester. 33 Michigan: Bay City. 117 Detroit. 9 Flint. 140 Grand Rapids. 44 Jackson. 173 Kalamazoo. 137 Lansing. 176 Saginaw. 108 Minnesota: Duluth. 69 Minneapolis. 18 St. Paul. 26 Missouri: Joplin. 171 Kansas City. 20 St. Joseph. 70 St. Louis. 4 Springfield. 155 CITY AND STATE. City num¬ ber. Montana: Butte. 139 Nebraska: Lincoln. 124 Omaha. 41 New Hampshire: Manchester. 79 New Jersey: Atlantic City. 114 Bayonne. 97 Camden. 56 East Orange. 160 Elizabeth. 74 Hoboken. 78 Jersey City. 19 Newark. 14 Passaic. 99 Paterson. 40 Perth Amboy. 169 Trenton. 52 West Hoboken. 153 New York: Albany. 50 Amsterdam. 175 Auburn. 159 Binghamton. 110 Buffalo. 10 Elmira. 148 Jamestown. 174 Mount Vernon. 179 New York. 1 Niagara Falls. 181 Rochester. 25 Schenectady. 77 Syracuse. 34 Troy. 72 Utica. 73 Yonkers. 66 North Carolina: Charlotte. 162 Ohio: Akron. 81 Canton. 109 Cincinnati. 13 Cleveland. 6 Columbus. 29 Dayton. 43 Hamilton. 154 Lima. 180 Springfield. 113 Toledo. 30 Youngstown. 67 Oklahoma: Oklahoma City. 87 Oregon: Portland. 28 CITY AND STATE. City num¬ ber. Pennsylvania: Allentown. 104 Altoona. 103 Chester. 141 Erie. 85 Harrisburg. 88 Johnstown. 98 Lancaster. 112 McKeesport. 129 New Castle. 152 Philadelphia. 3 Pittsburgh. 8 Reading. 55 Scranton. 38 Wilkes-Barre. 83 Williamsport. 172 York. 118 Rhode Island: Pawtucket. 106 Providence. 23 Woonsocket. 144 South Carolina: Charleston. 90 Tennessee: Chattanooga. 120 Knoxville. 151 Memphis. 37 Nashville. 45 Texas: Dallas. 58 El Paso. 138 Fort Worth. 75 Galveston. 149 Houston. 68 San Antonio. 54 Utah: Salt Lake City. 57 Virginia: Norfolk. 82 Portsmouth. 164 Richmond. 39 Roanoke. 157 Washington: Seattle. 21 Spokane. 48 Tacoma. 64 West Virginia: Huntington. 177 Wheeling. 130 Wisconsin: La Crosse.. 182 Milwaukee. 12 Oshkosh. 165 Racine. 145 Superior. 134 232 FINANCIAL STATISTICS OF CITIES Table 29.—ASSESSED VALUATION OF PROPERTY, [For a list of the cities arranged alphabetically by states, with the number | City number. CITY, AND DIVISION OF GOVERNMENT. ASSESSED VALUATION OF PROPERTY. REPORTED BASIS OF ASSESSMENT IN PRAC¬ TICE (PER CENT OF TRUE VALUE). 1 Total. Subject to general property taxes. Subject to special property taxes. Real property. Personal prop¬ erty. Other property. 8 Real property. Personal property. Grand total. Group 1. Group II. Group III. Group IV. 8 *26,059,387,438 8 *21,058,977,621 ‘*3,240,438,041 ‘*306,690,779 ‘$1,453,280,997 8 17,491,117,653 ‘3,929,291,298 8 2,790,632,896 8 1,848,345,591 8 14,445,422,001 ‘2,970,081,205 8 2,211,337,276 8 1,432,137,079 8 1,657,794,006 8 767,469,865 ‘477,956,927 8 337,217,243 8 101,255,680 8 112,067,008 8 46,980,041 8 46,388,050 8 1,286,645,906 8 79,673,220 8 54,358,652 ‘32,603,219 GROUP I—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. 10 13 14 18 New York, N. Y. Chicago, Ill. City corporation. School district. Sanitary district. South Park commission. West Chicago Park commission . Lincoln Park commission. North Shore Park commission .. Ridge Park commission. Ridge Avenue Park commission Fern wood Park commission .... County. Philadelphia, Pa. City corporation. Poor districts. St. Louis, Mo. City corporation. School district. Boston, Mass. Cleveland, Ohio. City corporation.. County. School district. Baltimore, Md. Pittsburgh, Pa. City corporation. County. Sixty-two school districts. Detroit, Mich. City corporation. County. Buffalo, N. Y. City corporation. County... San Francisco, Cal. Milwaukee, Wis. City corporation. County. Cincinnati, Ohio. City corporation. County. School district. Newark, N. 3. City corporation. County. New Orleans, La. Washington, D. C. Los Angeles, Cal. City corporation. County.. School district. Minneapolis, Minn. City corporation. County. *8,322, ‘848, 958,952 994,536 848, 848, 889, 505, 186, 122 , 2 , 1 , 994,536 994,536 831,089 338,024 573,669 554,588 440,418 185,460 884,719 770,916 994,536 848, « 1,458,851,880 1,458, 143, 851,880 496,261 ‘614,993,752 614, 620, 1,409, ‘274, 993,752 421,782 479,723 970,605 274, 274, 277, 682, ‘755, 970, 605 970,605 156,280 633,316 818,383 755, 684, 755, 818,383 467,110 818,383 ‘372,070,980 372, 376, 070,980 435,980 ‘339,801,975 339,801,975 328,550,529 515,420,989 247,573,150 247,573,150 247,573,150 ‘256,253,260 256,253,260 256,253,260 258,583,490 345,969,576 345,969,576 345,969,576 230,931,347 310,346,131 « 290,905,664 290,905,664 290,932,747 290,894,777 213,143,434 213,143,434 213,143,434 $7,044,192,674 ‘603,022,875 603,022,875 603,022,875 631,182,723 333,624,543 148,281,970 87,466,035 2,097,800 929, 422 836,480 544,021 603,022,875 « 1,457,108,534 1,457,108,534 143,178,470 411,888,250 411,888,250 411,888,250 1,118,992,100 ‘201,505,120 201,505,120 201,505,120 203,206,130 362,717,951 ‘754,790,083 754,790,083 683,139,880 754,790,083 259,798,330 259,798,330 259,798,330 ‘304,912,240 304,912,240 311,050, 466 433,263,243 188,630,675 188,630,675 188,630,675 «198,680,630 198, 680,630 198, 680,630 200,233,540 271,834,260 271,834,260 271,834,260 155,498,300 285,153,771 ‘ 246,873,256 246,873,256 >‘.‘3 290,932,747 “.‘3 290,894, 777 146,559,769 *372,644,825 « 208,607,727 208,607,727 208,607,727 214,633,984 149,865, 482 29,162,729 31,620,221 260,664 63,478 48,239 5,812 208,607,727 ‘ 1,743,346 1,743,346 317,791 ‘ 87,122,190 146,559,769 146,559,769 87,122,190 87,301,640 278,471,478 «67,507,525 67,507,525 67,507,525 67,992,190 79,248,517 ‘1,028,300 1,028,300 1,327,230 1,028,300 > 112,272,650 112.272.650 116.637.650 ‘7,364,000 7,364,000 7,335,500 81,764,821 58,942,475 58,942,475 58,942,475 ‘52,614,350 52.614.350 52.614.350 53,391,670 71,643,178 71,643,178 71,643,178 58,100,670 25,192,360 « 43,048,884 43,048,884 (“) ( 12 ) 50,476,710 «*37,363,934 37,363,934 37,363,934 44,014,382 21,847,999 9,128,970 3,468,332 81,954 192,560 221,083 37,36)3,934 ‘34,266,680 34,266,680 39,694,710 5,957,960 5,957,960 5,957,960 5,957,964) 392,925 4,958,280 4,958,280 4,958,280 4,958,280 17,332,377 ‘983,524 (is) (IS) 983,524 50,476,710 50,476,710 *906,121,453 ‘81,716,632 81,716,632 81,537,182 12,016,145 240, 666,848 27,525,735 “ 27,525,735 2,492,138 2,492,138 2,492,138 16,106,955 16,106,955 16,106,955 100 33 100 25 33 25 33 25 33 25 33 25 33 25 33 25 33 25 33 25 33 25 33 25 33 25 100 100 100 100 60 100 60 60 60 60 100 80 80 80 80 100 100 100 75 100 100 40 100 60 60 60 60 100 80 80 80 80 100 100 100 75 60 60 60 60 60 60 100 100 100 100 100 100 75 75 67 100 50 25 1 For property subject to general property taxes. ‘ Includes only property given a separate classification by the cities and not included with real or personal property; in the majority of cities, however, property of the same character as that included under this head is classed either as real or personal. 8 The grand total and group totals are the sum of the valuations reported for the various city corporations. ‘ Average rate; for details, see page 66. ‘ Rate on bank stock was *10 and on mortgages, *2.50. • Figures for city corporation. 1 Average obtained by dividing the sum of the levies of all divisions by the valuation of city corporation. GENERAL TABLES 233 BASIS OF ASSESSMENT, AND TAXES LEVIED: 1910. assigned to each, see page 87. For a text discussion of this table, see page 65.1 TAX RATES. TAX LEVIES. PER CAPITA. Rate of general property taxes per $ 1,000 of— Rate of special property taxes per $ 1,000 of assessed valuation. Rate of poll Total. General prop- Special prop- Poll taxes. Total assessed Property taxes. Assessed valuation. Reported true value. taxes. erty taxes. erty taxes. valuation. $18.89 $475,318,966 $464,885,139 $8,106,085 $2,327,742 $953.98 $17.32 19.51 323,391,229 69,725,641 316,132,569 68,392,622 48,177,207 6,595,518 852,236 442,866 215,465 663,142 1,151.19 21.24 17.77 480,783 769.21 13.56 17.61 49,409,638 32,792,458 789,565 394,252 667.79 11.64 17.67 32,182,741 651.89 11.43 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. 3 $17.73 ’ 43.91 $17.73 ’ 13.53 ( 5 ) $136,327,740 37,279,538 $131,478,283 37,279,538 $4,849,457 $1,746.00 «388.51 $28.60 17.06 1 2 14.10 4.34 11,973,467 11,973,467 15.50 4. 78 13', 16lj 736 13;16i;736 3.40 1.05 3;028^561 3; 028; 561 4.40 1.34 2, 224', 442 2; 224;442 8.20 2.60 l,53i; 127 1,531, 127 i 6.82 2.09 ' 836', 075 "836", 075 4.30 1.39 10,506 10,506 5. 50 1.81 6 ; 542 6 ; 542 4.00 1.31 3,544 3,544 5.00 1.67 3,867 3,867 5.30 1.63 4,499,671 4,499,671 ’14.66 ’ 14.66 $0.50 ' 21,465,806 21,388,730 $77,076 e 941.80 13.81 3 4 14.62 14.62 0.50 21,405,372 21,328,296 77,076 < 0.42 0.42 60,434 60;434 ’20.56 ’ 11.41 ’ $7.98 11,618,303 10,965,826 652,477 «895.15 16.91 4 14.50 8.04 4 2.00 7,895,772 7,732,518 163,254 6.00 3.33 6.00 3;722;531 3; 233; 308 489i223 15.05 15.05 16.40 2.00 21,627,003 21,038,008 197,065 391,930 2,101.87 31.67 5 7 33.56 i 20.14 9,228,210 9,228,210 6 490.44 16.46 6 13.60 8.16 3,739,600 3,739,600 6.56 3.94 1,802,432 i;802,432 13.30 7.98 3,686", 178 3,686;178 4 18.89 18.89 4 2.62 8,980,284 8,350,533 629,751 1,222.29 16.08 7 ’ 16.16 ’ 12.93 » 1.75 12,291,938 12,216,843 75,095 6 1,415.64 22.88 8 4 12.70 10.16 9,598,190 9,598,190 1.75 1.40 « 1.75 1,272,912 1,197,817 75,095 4 1.88 1.50 1,420; 836 1,420,836 719 .86 * 19.86 7,390,684 7,390,684 6 798.84 15.87 9 18.38 18.38 6,837,639 6,837,639 1.47 1.47 '553;045 553,045 ’24.90 ’ 18.67 m 7,920,223 7,775,174 145,049 6 801.96 18.69 10 21.96 16.47 ( 9 ) 6,988,063 6,856,025 11 132,038 2.89 2.17 ' 932,160 919,149 >> 13,011 16.47 6.65 8,488,984 8,488,984 1,236.28 20.36 11 24.50 14.70 6,066,640 6,066,640 662.21 16.23 12 * 20.26 12.16 5,016,217 5,016,217 4.24 2.54 1,050,423 1,050; 423 ’28.68 ’ 17.21 7,348,115 7,348,115 6 704.78 20.21 13 15.13 9.08 3,877,112 3,877,112 4.64 2.79 1,190,297 1,190,297 8.82 5.29 2;280,706 2^280,706 16.72 16.72 16.72 1.00 5,862,905 5,744,660 41,721 76,524 995 .68 16.65 14 12.87 12. 87 12. 87 1.00 4,529,498 4,420,898 32,076 76,524 3.85 3.85 3.85 1,333,407 1,323,762 9,645 23.00 17.25 1.00 5,353,938 5,311,421 42,517 681.06 15.66 15 15.00 10.28 4,655,192 4,655,192 937.41 14.06 16 ’ 21.63 ’ 9.42 6,292,631 6,292,631 6 911.36 19.71 17 414.36 6.26 4,177,956 4,177,956 5.36 n 2.33 1,559,400 1,559,400 < 1.91 14 0.83 ' 555; 275 555,275 25.95 11.50 4.38 5,193,095 5,113,097 16 79,998 707.16 17.23 18 23.21 10.29 3.92 4,645,082 4,573,217 is 71,865 2. 74 1.21 0.46 548,013 539;880 >* 8 ; 133 8 Occupation taxes levied on a valuation of 142,911,500 at rate of $1.75 per $1,000 valuation. 9 Rate on bank stock was $10 and on mortgages, $2.50. 10 The valuation of bank stock in the city of Buffalo was $10,164,563; for the distribution of levy thereon, see footnote 11. 11 Of the total tax on bank stock, $13,011 is reported by the local officials as county revenue, and $88,635 as city revenue. 12 Valuation of personal property included in real property valuation. 13 Valuation of “ other property ” included in real property valuation. 11 Computed on estimated distribution of property into real and personal. 16 Includes grain tax at the rate of J mill per bushel on wheat and J mill per bushel on other grain; $8,681 levied for city corporation ami $768 for the county. 234 FINANCIAL STATISTICS OF CITIES Table 29.—ASSESSED VALUATION OF PROPERTY, BASIS [ For a list of the cities arranged alphabetically by states, with the number GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. 35 CITY, AND DIVISION Of GOVERNMENT. Jersey City, N. J. Kansas City, Mo. City corporation. School district... Seattle, Wash. City corporation. ~ " ' dist School district Indianapolis, Ind City corporation. School district... Providence, R. I. Louisville, Ky... Rochester, N. Y. City corporation. County supervisors’ fund. St. Paul, Minn. Denver, Colo... City corporation. County. Five school districts. Portland, Oreg. City corporation. School district... Port of Portland. Columbus, Ohio. City corporation. School district... Toledo, Ohio. City corporation. School district... Atlanta, Ga.. Oakland, Cal. City corporation. School district. Golden Gate sanitary district. Adeline sanitary district. Worcester, Mass. Syracuse, N. Y.. City corporation. County supervisors’ fund. New Haven, Conn. City corporation. School district. Borough of Fairhaven, East. Birmingham, Ala. Memphis, Tenn... Scranton, Pa. City corporation, distrie School district Richmond, Va Paterson, N. J. ASSESSED VALUATION OF PROPERTY. Tota I. *241,561,118 3 149,632,785 149,632,785 143,441,582 1 205,262,448 205,262,448 206,947,736 185,714,755 185,714,755 185,714,755 259,145,060 173,780,853 3 177,864,240 177,864,240 171,026,721 133,608,888 135,467,050 135,467,050 135,467,050 135,467,050 3 231,161,600 231,161,600 233,094,865 249,703,902 3 101,588,930 101,588,930 104,110,020 3 83,002,390 83,002,390 83,511,180 120,480,498 3 107,157,050 107,157,050 109.794,113 2,635,000 669,200 141,896,607 1 113,847,973 113,847,973 109,547,365 3 126,825,548 126,825.548 3.374.559 1.799,612 65,815,020 92,984,254 72,509.180 72.509.180 72.509.180 120,010,973 95,243.359 Subject to general property taxes. Real property. $184,481,409 3 96,669,940 96,669,940 3 130,448,969 3 172,433,175 172,433,175 >206,947,736 122,857,930 122,857,930 122,857,930 190,136,040 107,653,639 1 157,105,985 157,105,985 156,174,265 95,756,440 103,146,830 103,146,830 103,146,830 103,146,830 3 181,825,410 181,825,410 3 233,094,865 3 249,703,902 3 75,316,910 75,316,910 76,984,100 3 62,032,450 62,032,450 62,461,190 82,287,250 3 78,612,850 78,612,850 3 109,264.542 2,319,300 543,650 110,513,550 101,031,197 101,031,197 101,031.197 '110,002.271 110,602, 271 3 3,374,559 3 1,799.612 49,624,596 70,293,730 3 72,509,180 3 72,509,180 3 72,509,180 60,994,395 78, 252.996 Personal prop¬ erty. $16,347,760 3 39,970,232 39,970,232 CO 3 22,492,214 22,492,214 CO 46,933,650 46,933,650 46,933,650 69,009,020 56,663,771 3 8,305,500 8,305,500 8,265,000 29,524,740 29,899,115 29,899,115 29,899,115 29,899,115 > 49,336,190 49,336,190 CO CO 1 19,711,720 19,711,720 20,565,620 3 17,139,620 17,139,620 17,157,440 24,831,055 ' 28.035,250 28,035,250 CO 315,700 125,550 30,921,700 4,468,080 4,468,080 4,468,080 ' 16,223,277 16.223,277 CO (•) 14,039,280 15,173, 456 CO CO CO 43,131,007 16,617,770 Subject to special property taxes. Other property . 3 3 $12,992,613 12,992,613 7,406,431 ' 10,337,059 10,337,059 CO 15,923,175 15,923,175 15,923,175 9,463,443 2,421,105 2,421,105 2,421,105 2,421,105 6,560,300 6,560,300 6,560,300 >3,830,320 *40,731,949 3 5,586,182 3 12,452,755 12,452,755 6,587,456 8,327,708 3,830,320 3,892,550 13,362,193 3 508,950 508,950 529,571 2,151,150 7,517,068 461,357 3 8,348,696 8,348.696 4,048,088 15,885,571 REPORTED BASIS OF ASSESSMENT IN PRAC¬ TICE (PER CENT OF TRUE VALUE).1 Real property. Personal property. 100 50 60 60 60 100 70 80 60 50 50 50 50 .50 50 50 50 100 100 88 100 88 100 88 100 100 100 100 100 100 100 100 100 50 50 60 40 80 80 80 80 80 80 75 75 100 100 100 50 60 60 00 100 70 80 60 1 For property subject to general property taxes. 2 Includes only property given a separate classification by the cities and not included same character as that included under this head is classed either as real or personal. 3 Figures for city corporation. < Average obtained by dividing the sum of the levies of all divisions by the valuation 6 Average rate; for details, see page 66 . 372,593 with real or personal property; in the majority of cities, howeyer, property of tha of city corporation. GENERAL TABLES 235 OF ASSESSMENT, AND TAXES LEVIED: 1910—Continued. assigned to each, see page 87. For a text discussion of this table, see page 65.] GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910 TAX RATES. TAX LEVIES. PER CAPITA. City number. Rate of general property taxes per $1,000 of— Rate of special property taxes per $1,000 of assessed valuation. Rate of poll taxes. Total. General prop¬ erty taxes. Special prop¬ erty taxes. Poll taxes. Total assessed valuation. Property taxes. Assessed valuation. Reported true value. $12.60 $12.60 $12.60 $1.00 $3,048,766 $2,530,448 $513,223 $5,095 $902.09 $11.37 19 4 22.60 411.30 3,412,748 3,382,359 30,389 3 602.43 13.74 20 6 13.39 6.70 2,003,805 2,003,805 10.00 5.00 5.44 1,408,943 1,378,554 30,389 4 22.13 4 9.96 4,542,073 4,542,073 3 865.38 19.15 21 6 17.59 7.92 3,610,388 3,610,388 4.50 2.03 931,685 931,685 15.40 9.24 0.50 2,881,593 2,860,007 21,586 794.84 12.24 22 9.40 5. 64 0.50 1,767,305 1,745,719 21,586 6.00 3.60 1,114,288 1,114,288 14.70 14.70 1.00 3,843,468 3,809,432 34,036 1,155.22 16.98 23 18.50 12.95 3,214,946 3,214,946 776.06 14.36 24 4 20.07 *16.06 (®) 3,410,800 3,319,209 91,591 ® 815.33 15.64 25 ‘ 19.29 15.43 c) 3,265,862 3,190,740 75,122 ® 0.78 0.63 2.50 ' 144^938 '128^469 16^ 469 ® 21.99 10.68 3.77 2,786,384 2,754,873 31,511 622.18 12.98 26 33.26 16.63 4,505,033 4,505,033 634.86 21.11 27 15.50 7.75 2,099,739 2,099,739 7.50 3.75 l'016j 003 l'016'003 ‘10.26 5.13 1,389,291 1,389,291 *11.78 *6.71 2,722,663 2,722,663 3 1,115.57 13.14 28 4.90 2.79 1,132,692 1,132,692 5.00 2.85 l'165'474 i;i65l 474 1.70 0.97 424^497 '424^ 497 4 25.15 4 15.09 2,554,807 2,554,807 3 559.68 14.08 29 14.92 8.95 1,513,707 1,513,707 10.00 6.00 l)04l)l00 \, 041'100 *27.83 4 16.70 2,309,820 2,309,820 3 492.60 13.71 30 17.27 10.36 1,432,985 1,432,985 10.50 6.30 876,835 876,835 12.50 7.50 1.00 1,521,764 1,506,006 15,758 778.10 9.73 3 1 4 15.38 4 7.69 1,648,168 1,648,168 3 713.55 10.98 32 ® 12.52 6.26 1,341,617 1,341,617 1 6 2.76 1.38 '302;853 302,853 1.20 0.60 3^ 162 3,162 0.80 0.40 '536 536 14.01 14.01 16.40 2.00 2,073,456 1,981,920 7,566 83,970 971.99 13.63 33 4 19.87 4 17.58 (') 2,159,904 2,096,658 63,246 3 829.50 15.74 34 19.37 17.13 (») 2,096,476 2,043,350 53,126 0.50 0.45 2.50 63,428 53^308 10; 120 *16.00 4 16.00 2.00 2,080,101 2,029,569 50,532 3 949.26 15.19 35 ® 15.74 15.74 2.00 2,046,995 1,996,463 50,532 ®7.14 7.14'" 24;108 24^ 108 5.00 5.00 8^998 8,998 10.00 5.00 658,150 658,150 496.02 4.96 36 17.50 9.71 1,627,224 1,627,224 709.23 12.41 37 14.18 11.34 2.00 1,081,773 1,028,015 53,758 558.33 7.92 38 ® 6.68 5.34 1.00 511,075 484,196 26,879 I 7.50 6.00 1.00 570^ 698 543^819 26,879 14.00 10.50 0.50 1,696,013 1,680,154 * 15,859 940.32 13.16 39 11.33 11.33 11.33 1.00 1,102,742 1,074,886 4,221 23,635 758.31 8.59 40 • Valuation of personal property included in real property valuation. 1 Railroad property subject to special property tax for the school district and to general property tax for the city corporation. * Valuation of “other property” included in real property valuation. 9 Rate on bank stock was $10 and on mortgages, $2.50. i® Includes grain-tax levy amounting to $74, at the rate of 1 mill per bushel on wheat and J mill per bushel on other grain. 236 FINANCIAL STATISTICS OF CITIES. Table 29.—ASSESSED VALUATION OF PROPERTY, BASIS [For a list of the cities arranged alphabetically by states, with the number GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910-Continued. CITY, AND DIVISION OF GOVERNMENT. Omaha, Nebr. City corporation School district.. Fall River, Mass_ Dayton, Ohio. City corporation School district.. Grand Rapids, Mich Nashville, Tenn_ Lowell, Mass. Cambridge, Mass... Spokane, Wash. City corporation School district.. Bridgeport, Conn... Albany, N. Y. Total. '$29,155,775 29.155,775 27,803,857 92,626,570 62,631,280 62,631,280 62,631,280 83,528,700 75,896,248 80,094,804 106,958,135 3 85,619,405 85,619,405 85,786,594 84,724,478 93,495,318 ASSESSED VALUATION OF PROPERTY. Subject, to general property taxes. Real property. $18,171,883 18,171,883 18,171,883 55,022,150 46,930,400 46,930,400 46,930,400 57,411,897 51,806,110 62,167,445 90,839,500 3 70,532,364 70,532,364 «> 7 85,786,594 71,704,363 81,356,920 Personal prop¬ erty. $8,411,536 8,411,536 8,411,536 36,130,800 15,245,740 15, 245, 740 15,245,740 26,116,803 18,707,056 17,223,800 15,942,900 ' 12,383,558 12,383,558 (•) 13,020,115 5,513,150 Other property. 2 3 $2,572,356 2,572,356 1,220,438 455,140 455,140 455,140 5,383,082 3 2,703,483 2, 703, 483 ( 7 ) Subject to special property taxes. $1,473,620 703,559 175,735 6,625,248 REPORTED BASIS OF ASSESSMENT IN PRAC¬ TICE (PER CENT OF TRUE VALUE). 1 Real Personal property. property. 15 15 15 15 15 15 100 100 60 60 60 60 60 60 80 80 75 75 100 100 100 100 41 41 41 41 41 41 100 100 100 100 GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 Hartford, Conn. City corporation. Nine school districts. Trenton, N. J. New Bedford, Mass. San Antonio, Tex. City corporation. School district. Reading, Pa.. City corporation. School district.. Camden, N. J.. Salt Lake City, Utah.. City corporation. School district. Dallas, Tex. Lynn, Mass. Springfield, Mass. Wilmington, Del. Des Moines, Iowa. City corporation. School district. Lawrence, Mass. Tacoma, Wash. City corporation. Metropolitan Park board School district. Kansas City, Kans. City corporation. School district. Park district. $73,940,475 73,940,475 74,304,537 67,592,171 83,892,809 73,814,090 73,814,090 73,814,090 53,005,950 53,005,950 53,005,950 51,817,446 58,449,826 58,449,826 58,449,826 62.288,729 73,461.065 119,081,778 52,338,566 20,528 531 20.528.531 20.528.531 3 $65,369,037 65.369,037 65,597,037 57,219,600 50,951,650 55.341.255 55.341.255 55,341,255 52,905.950 52.905.950 52.905.950 46,293.018 42,935,783 42.935.783 42.935.783 41.889.975 58,241,180 94,984,660 52,338,566 16,102,931 16,102,931 16,102,931 3 $8,571,438 8,571,438 8,707,500 9,437,128 31,350,800 18,472,835 18,472,835 18,472,835 73 100,000 73 100,000 73 100,000 3,759.831 15,514.043 15.514.043 15.514.043 20,398.754 14,407,460 23,194,260 3,462,110 3.462.110 3.462.110 $963,490 963,490 963,490 65,446,007 50.364,175 14,600,925 3 69,939,187 3 55,126,816 3 11,275,244 3 3,537,127 69,939,187 69,939,187 73,786,405 55.126.816 55.126.816 ». 7 73,786,405 11.275.244 11.275.244 (*) 3,537,127 3,537,127 ( 7 ) 71,341,895 47.765,000 15,639,695 7, 71,341,895 71,341,895 71,341,895 47,765,000 47,765,000 47,765,000 15.639.695 7, 15.639.695 7. 15.639.695 7, 937,200 937,200 937,200 937,200 80 80 80 80 80 80 100 100 100 100 80 80 80 80 80 80 75 75 75 75 75 75 100 100 65 40 65 40 65 40 67 67 100 100 100 100 80 25 25 25 25 25 25 100 100 44 50 44 50 44 50 44 50 100 100 100 100 100 100 100 100 $935,443 1,590.359 1,764,597 812,425 902,858 (“) 480,907 7 For property subject to general property taxes. 2 Includes only property given a separate classification by the cities and not included with real or personal property; in the majority of cities, however, property of the samecharacter as that mcluded under this head is classed either as real or personal. 3 Figures for city corporation. 1 Average obtained by dividing the sum of the levies of all divisions by the valuation of city corporation. 3 Average rate; for details, see page 66. « Valuation of personal property included in real property valuation. 7 Valuation of other property included in real property valuation. GENERAL TABLES 237 OF ASSESSMENT, AND TAXES LEVIED: 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 65.) GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910—Continued . TAX RATES. TAX LEVIES. PER CAPITA. | City number. Rate of general property taxes per $1,000 of— Rate of special property taxes per $1,000 of assessed valuation. Rate of poll taxes. Total. General prop¬ erty taxes. Special prop¬ erty taxes. Poll taxes. Total assessed valuation. Property taxes. Assessed valuation. Reported true value. 4 $62.16 4 $9.32 $1,812,268 $1,812,268 8 $234.95 $14.60 41 46.90 7.04 1,367,406 1,367,406 16.00 2.40 '444^ 862 '444^ 862 15.84 15.84 $18.70 $2.00 1,532,928 1 , 444,011 $26,757 $62,160 776. 45 12.33 42 23.87 14.32 1,495,009 1,495,009 537.25 12.82 43 14 67 8.80 918,801 918,801 9 20 5.52 576,208 576,208 14.14 11.31 1,181,271 1,181,271 742.01 10.49 44 5 14.74 11.06 1,118,956 1,118,956 687.69 10.14 45 17.02 17.02 19.60 2.00 1,419,799 1,351,617 13,790 54,392 753.52 12.85 46 18.61 18.61 21.00 2.00 2,041,567 1,986,081 3,690 51,796 1,020.21 18.98 47 4 17.51 4 7.18 1,499,134 1,499,134 3 820.09 14.36 48 13.00 5.33 1,113,094 1,113,094 4.50 1.85 '386,040 '386,040 6 15.71 15.71 ( 8 ) 1,338,842 1,330,636 8,206 830.19 13.04 49 8 15.39 15.39 8 10.00 1,403,471 1,337,219 66,252 932.59 14.00 50 GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. 4 $20.86 4 $16.69 (.0) $1,563,339 $1,542,214 $21,125 8 $747.52 $15. 59 51 4 16.68 13.34 («) 1,252,788 1,233,222 19,566 4.16 3.33 (12) '310,551 308,992 1,559 10.70 10.70 $10.70 $ 1.00 743,484 713,227 $10,009 20,248 698.16 7.47 52 16.14 16.14 8 18.94 2.00 1,413,368 1,328,352 30,120 54,896 867.99 14.06 53 4 14.69 4 11.75 1.00 1,092,817 1,084,566 8,251 764.01 11.23 54 6 11.09 8.87 1.00 827,086 818,835 8,251 3.60 2.88 265,731 265,731 14.00 10.50 2.00 793,097 742,083 51,014 551.74 7.72 55 10.00 7.50 1.00 555,566 530,059 25,507 4.00 3.00 1.00 237,531 212,024 25,507 13.30 13.30 13.30 1.00 713,397 665,702 23,469 24,226 548.11 7.29 56 24.60 13.71 2.00 1,450,892 1,437,866 13,026 630.00 15.50 57 15.00 8.36 2.00 889,774 876,748 13,026 9.60 5.35 561,118 561,118 18.00 12.00 1,121,197 1,121,197 676.29 12.17 58 17.10 17.10 20.00 2.00 1,315,092 1,242,292 16,248 56,552 822.30 14.09 59 13.65 13.65 15.80 2.00 1,678,491 1,613,468 14,265 50,758 1,339.11 18.30 60 8 14.83 11.86 ( M ) 777,620 776,207 1,413 598.76 8.90 61 66.23 16.56 1,359,608 1,359,608 237.69 15.95 62 5 36.23 9.06 743,752 743,752 30.00 7.50 615^856 615^ 856 13.61 13.61 16.40 2.00 938,603 884,294 7,887 46,422 761.96 10.39 63 * 18.75 « 8.41 1,311,331 1,311,331 3 835.16 15.66 64 8 11.82 5.30 826,422 826,422 1.50 0.67 104,909 104,909 5.15 48 2.31 380,000 380,000 * 13.57 4 13.57 968,679 968.679 866.53 11.77 96 * 7.51 7.51 536,025 536,025 5.40 5. 40 385'568 385,568 0.66 0.66 47,086 47,086 8 So-called “poll taxes” were levied at the rate of $1, and so-called “military commutation taxes” at the rate of $2 per capita. • For bank stock. The 1910 mortgage taxes were not received during the fiscal year. 10 Rates vary from 20 cents to $2 per capita. 11 Average rate. The local rates varied from $2 to 36.50 per 31,000 of assessed valuation. 11 The local rates varied from 20 cents to 65 cents per capita. '* Valuation of cattle. Valuation of other personal property included with that of real property. 14 Horses and mules are taxed at $1 each. is Computed on estimated distribution of property into real and personal. 238 FINANCIAL STATISTICS OF CITIES Table 29.— ASSESSED VALUATION OF PROPERTY, BASIS [For a list of the cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910—Continued. 70 84 85 88 CITY, AND DIVISION OF GOVERNMENT. Yonkers, N. Y. Youngstown, Ohio.. City corporation. School district... Houston, Tex. Duluth, Minn. City corporation. School district... St. Joseph, Mo. City corporation. School district... Somerville, Mass. Troy, N. Y. City corporation. School district. County supervisors’ fund. Utica, N. Y. Elizabeth, N. J. Fort Worth, Tex. Waterbury, Conn. City corporation.... Ten school districts. Schenectady, N. Y. Hoboken, N. J. Manchester, N. H.. Evansville, Ind. City corporation. School district... Akron, Ohio. City corporation. School district... Norfolk, Va. Wilkes-Barre, Pa. City corporation. School district... Peoria, Ill. City corporation. School district. Pleasure, driveway, and park district. Erie, Pa. City corporation. School district... Savannah, Ga. Oklahoma City, Okla. City corporation.. School district.... Harrisburg, Pa. City corporation. School district... ASSESSED VALUATION OF PROPERTY. Total. $74.249,139 34,573,880 34,573,880 34,573,880 60,268,660 42,963,358 42,963,358 42,963,358 s 37,753,520 37,753,520 38,133,700 66,376,339 6 61,971,015 61,971.015 7,776,204 58,281,524 51,182,661 54,133,947 55,475,120 6 63,654,111 63,654,111 6,854,253 53,319,475 66,783,563 38,155,752 35,627,430 35,627,430 35,627,430 5 31,458,130 31,458,130 31,523,940 54,174,445 49.503,503 49,503,503 49,503,503 5 20,548,876 20,548,876 21,021,283 22,321,017 6 23,565,525 23,565,525 23,548,390 49,847,916 6 35,431,225 35,431,225 37,833,347 42,400,839 42,400,839 42,400,839 Subject to general property taxes. Real property. $64,855,640 23,596,070 23,596,070 23,596,070 48,206,815 28,039,245 28,039,245 28,039,245 6 25,320,070 25,320,070 25,702,750 58,806,600 6 54.839,509 54,839.509 7,330,000 54,834,109 37,871,319 46,093,323 39,744,035 6 51,171,561 51,171,561 8 6,854,253 46,260,260 58,715,300 31,723,501 “ 25,655,810 » 25,655,810 D 25,655,810 5 20,686,190 20,686,190 20,743,650 37,358,930 8 49,503,503 8 49,503,503 8 49,503,503 5 14,746,275 14,746,275 15,150,580 16,180,147 5. 13 23,565,525 23,565,525 23,548,390 30,089,903 6 25,752,598 25,752,598 27,402,166 8 42,400,839 8 42,400,839 8 42,400,839 Personal prop¬ erty. $3,206,103 * 10,977,810 1 10,977,810 i 10,977,810 12,061,845 9,244,155 9,244,155 9,244,155 6 10,453,910 10,453,910 10,518,740 7,516,400 6 2,924,500 2,924,500 406.000 2,924,500 5,152, 700 5,669,096 15,731,085 612,482,550 12.482,550 (”) 2,371,000 3,095,200 6,432,251 D 9,971,620 ii 9,971,620 ‘1 9,971,620 510,140,810 10.140,810 10,149,160 2,330,830 ( 8 ) ( 8 ) ( 8 ) 6 4,928,585 4,928,585 4,993,613 5,136,815 ( 13 ) ( 13 ) ( s ) 11,979,782 6 6,805,910 6,805,910 6,927,138 ( 8 ) (“) ( 8 ) Other property. 2 ( 4 ) ( 4 ) (‘) 6 $1,979,540 1,979,540 1,912,210 (“) (») ( u ) 6 631,130 631,130 631,130 4,483,160 6 874.016 874,016 877,090 1,004,055 7,778,231 6 2,872,717 2,872,717 3,504,043 Subject to special property taxes. $6,187,396 5,679,958 5,679,958 5,679,958 53,339 6 4,207,006 4,207,006 40,204 522,915 8,158,642 2,371,528 4,688,215 4,973,063 10,001,525 REPORTED BASIS OF ASSESSMENT IN PRAC¬ TICE (PER CENT OF TRUE VALUE).' Real property. 100 40 50 100 100 100 100 100 65 100 55 85 85 85 80 100 100 70 45 33 67 Personal property. 100 40 50 100 100 100 100 100 65 100 55 80 80 80 100 100 100 70 50 33 67 • For property subject to general property taxes. . . ...... 2 Includes only property given a separate classification by the cities and not included with real or personal property; in the majority of cities, however, property of the same character as that included under this head is classed either as real or personal. 3 Rate on bank stock was $10 and on mortgages, $2.50. ' Valuation of “ other property ” included with that of personal property. 5 Figures for city corporation. 6 Average obtained by dividing the sum of the levies of all divisions by the valuation of city corporation. 2 Average rate; for details, see page 66. GENERAL TABLES 239 OF ASSESSMENT, AND TAXES LEVIED: 1910—Continued. assigned to each, see page87. For a text discussion of this table, see page 65.] , GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910—Continued. O) s 3 3 >> o 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 9 Valuation of personal property included with that of real property. * Computed on estimated distribution of property into real ana personal. 19 Polls valued at $100 each and taxed at $2.01 per $100, which is the rate for state, county, and city general property taxes. 11 Valuation of “ other property ” included with that of real and personal property. 13 Occupation taxes levied on a valuation of $2,552,685 at $6.75 per $1,000 for city and at $5.75 per $1,000 for school district. 13 Valuation of personal property and occupations included with that of real property. 14 Polls valued according to occupations for the city corporation and taxed at regular property tax rate. Amount of occupation tax levies included in general property taxes. TAX RATES. TAX LEVIES. PER CAPITA. Rate of general property taxes per $ 1,000 of— Rate of special property taxes per $ 1,000 of assessed valuation. Rate of poll taxes. Total. General prop¬ erty taxes. Special prop¬ erty taxes. Poll taxes. Total assessed valuation. Property taxes. Assessed valuation. Reported true value. $22.50 $22.50 ( 3 ) $1,545,534 $1,528,333 $17,201 $930.41 $19.37 28.00 11.20 968,069 968.069 437.28 12.24 16.00 6.40 553,182 553,182 12 00 4.80 414,887 414,887 17.00 8.50 $ 1.00 1,031,596 1,024,567 $7,029 764.83 13.00 32.30 14.37 $3.82 1,225,939 1,204,254 21,685 547.54 15.62 16 75 7.45 2.21 637,056 624,497 12,559 15.55 6.92 1.61 588,883 579,757 9,126 « 24.60 «12.30 928,953 928,953 9 487.75 12.00 14.00 7.00 528,549 528,549 10.50 5.25 400.404 400,404 16.12 16.12 18.50 2.00 1,113,479 1,069,126 987 43,366 859.40 13.86 9 19.94 9 19.94 ( 3 ) 1,186,038 1,151,943 34,095 9 806. 78 15.44 . T 18.50 18.50 ( 3 ) 1,097,087 1,068,623 28,464 7.47 7.47 10.00 58,147 57,745 402 0.44 0.44 10.00 30,804 25,575 5,229 22.78 14.81 ( 3 ) 1,041,010 979,958 61,052 687.76 13.99 10.36 10.36 10.36 1.00 573,104 536,523 24,581 12,000 737.43 7.64 17.50 9.63 970,815 970,815 756.70 13.24 9 15.23 9 12.79 2.00 1,022,582 969,238 53,344 9 870.29 13.25 7 14.80 12.42 2.00 995,165 941,821 53,344 4.00 9 3.36 27^417 27,417 ? 20.99 16.96 ( 3 ) 1,036,783 1,020,748 16,035 732.15 14.24 » 10.43 10.43 7 10.43 1.00 698,139 644,810 51,819 1,510 949.66 9.91 16.25 16.25 ( 10 ) 654,981 620,286 34,695 544.59 8.85 18.30 12.81 1.50 673,947 651,982 21,965 511.54 9.36 12.80 8.96 1.00 470,674 456,031 14,643 5.50 3.85 0.50 203j 273 195,951 7,322 *25.53 9 11.87 802,972 802,972 9 455.47 11.63 13.50 6.28 424,685 424,685 12.00 5.58 378,287 378,287 7 16.53 11.85 7 8.76 0.50 825,549 730,121 87,591 7,837 803.16 12.12 12.50 7.50 12 12.50 665,517 618,794 46,723 737.70 9.22 6.75 4.05 12 6.75 351,380 334,149 17,231 5.75 3.45 12 5.75 314;137 284,645 29,492 •39.90 9 13.30 819,809 819,809 & 306.93 12.25 15.50 5.17 318,508 318,508 19.60 6.53 412,017 412', 017 4.00 1.33 89^ 284 89' 284 • 22.56 •13.54 («) 544,517 531,682 1 3 12,835 9 354.24 7.99 7 13.99 8.39 (M) 329,642 329,642 (13) 9.00 5.40 1.00 214;875 202' 040 12,835 13.90 10.43 692,886 692,886 766.14 10 65 9 16.14 9 9 .68 571,944 571,944 9 551.85 8.91 7.60 4.56 269,277 269,277 8.00 4.80 302;667 302^ 667 15.25 10.17 1.00 653,613 646,613 7,000 660.59 10.07 9.00 6.00 381,608 381,608 6.25 4.17 . 1.00 272;005 265,005 7,000 240 FINANCIAL STATISTICS OF CITIES Table 29.—ASSESSED VALUATION OF PROPERTY, BASIS [For a list of the cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910—Continued. 89 90 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 CITY, AND DIVISION OF GOVERNMENT. Fort Wayne, Ind. City corporation. ‘ dis! School district Charleston, S. C City corporation. School district... Portland, Me. City corporation. Bridge district... East St. Louis, Ill... City corporation. School district... Terre Haute, Ind.... City corporation. School district... Holyoke, Mass... Jacksonville, Fla. Brockton, Mass.. Bayonne, N. J... Johnstown, Pa... City corporation. School district... Passaic, N. J. South Bend, Ind. City corporation. School district... Covington, Ky. Wichita, Kans. City corporation. School district... Altoona, Fa. City corporation. School district... Allentown, Pa. City corporation. School district... Springfield, Ill. City corporation. School district. Pleasure, driveway, and park district. Pawtucket, R. I. Mobile, Ala. Saginaw, Mich.. Canton, Ohio.... City corporation. School district... ASSESSED VALUATION OF PROPERTY. Total. $31,681,520 31,681,520 31,681,520 18,784,994 18,784,994 18,784,994 < 62.118,030 62,118,030 65.770,954 I 12,899,965 12,899,905 13,703,479 32,791,531 32,791,531 32,791,531 49,862,240 33,596,220 43,353,742 44,568,641 I 18,641.095 18,641,095 18,185,495 32,248,067 23,851,470 23,851,470 23,851,470 26,723,491 63,864,620 63,864,620 63,864,620 23,577,883 23,577,883 23,577,883 32,773,932 32,773,932 32,773,932 415,696,216 15,696,216 16,217,966 15,696,216 47,416,080 30,228,723 25,798,102 <19,799,380 19,799,380 19,893,240 Subject to general property taxes. Real property. $24,491,130 24,491,130 24,491,130 i 13,742,850 • 13,742,850 ' 13,742,850 i 44,373,950 44,373,950 47,737,178 <9,324,499 9,324,499 9.630,685 22,108,000 22,108,000 22,108,000 37,371,210 27,206,520 34,334,925 35,078,629 4 18,606,095 1 18,606,095 «18,185,495 27,739,000 15,849,010 15,849,010 15,849,010 20,890,005 48,310,060 48,310,060 48,310,060 8 23,577,883 8 23,577,883 « 23,577,883 8 32,773,932 8 32,773,932 8 32,773,932 4 11,184,053 11,184,053 8 15,533,480 11,184,053 39,296,220 21,853,853 16,354,475 414,038,560 14,038,560 14,116,450 Personal prop¬ erty. $5,819,820 5,819,820 5,819,820 3 5,042,144 3 5,042,144 3 5.042,144 < 17,744,080 17,744,080 18,033,776 4 1,452,968 1,452,968 1,939,930 9,312,425 9,312,425 9.312.425 12,007,470 5.833.425 8,678,552 8,892,338 4 35,000 ' 35,000 ( 8 ) 4,379,175 6,810,110 6,810,110 6,810,110 3,798,240 12,717,600 12,717,600 12,717,600 ( 8 ) ( 8 ) ( 8 ) ( 8 ) ( 8 ) ( 8 ) 4 3,965,886 3,965,886 ( 8 ) 3,965,886 8,119,860 4,482,722 9,443,627 4,io 5,760,820 Other property. 2 $1,370,570 1,370,570 1,370,570 ( 3 ) ( 8 ) ( 3 ) « 2,122,498 2,122,498 2,132,864 1,371,106 1,371,106 1,371,106 556,275 1,192,350 1.192.350 1.192.350 2,035,246 2,836.960 2,836,960 2,836,960 Subject to special property taxes. 4 546,277 546.277 684,486 546.277 10 5.760,820 io 5,776,790 3.892,148 ( 10 ) ( 10 ) (i°) REPORTED BASIS OF ASSESSMENT IN PRAC¬ TICE (PER CENT OF TRUE VALUE).1 $483,560 340,265 597,674 129,892 Real property. Personal property. $50 50 80 33 60 60 60 100 80 100 100 50 100 50 75 100 100 100 60 80 33 33 33 33 100 60 70 50 $50 50 100 100 100 33 60 60 60 100 80 100 100 50 100 50 75 100 100 100 60 80 33 33 33 33 100 60 70 50 1 For property subject to general property taxes. . . .. , ... , . ... 2 Includes only property given a separate classification by the cities and not included with real or personal property; in the majority of cities, however, property of tne "Same character as that included under mis head is classed either as real or personal. 2 Valuation of “ other property ” included with that of real and personal property. ‘ Figures for citv corporation. i Average obtained by dividing the sum of the levies of all divisions by the valuation of city corporation. GENERAL TABLES 241 OF ASSESSMENT, AND TAXES LEVIED: 1910—Continued. assigned to each, see page 87. For a text discussion of this table, see page 65.] GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910-Continued. a JO a 3 a ►» S m 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 TAX RATES. TAX LEVIES. PER CAPITA. Rate of general property taxes per $1,000 of— Rate of special property taxes per $1,000 of assessed valuation. Rate of poll taxes. Total. General prop¬ erty taxes. Special prop¬ erty taxes. Poll taxes. Total assessed valuation. Property taxes. Assessed valuation. Reported true value. $17.70 $8.85 $2.75 $590,910 $560,762 $30,148 $495.54 $8.77 10.80 5. 40 2.00 364,086 342,160 21,926 6.90 3.45 0.75 226;824 218 ,602 8; 222 29.75 14.87 558,854 558,854 319.29 9.50 27.25 13.62 511,891 511,S91 2.50 1.25 46'963 46^963 5 15.67 • 13. 30 2.00 1,006,774 973,404 33,370 < 1,060.56 16.62 15.30 12. 98 2.00 983,510 950,140 33,370 0.35 0.30 23^264 23^ 264 & 39.53 & 13.18 509,893 509,893 4 220.34 8.71 16.90 5.63 218,009 218,009 21.30 7.10 291;884 291^884 18.85 11.31 1.24 629,419 618,120 11,299 563.84 10.63 11.50 6 . 90 0. 50 381,658 377,102 4,556 7.35 4. 41 0. 74 247,761 241,018 6 ', 743 14. 71 14. 71 $17.00 2.00 763,162 726,264 $8,220 28,678 863.71 12.72 8 14. 83 11.86 498,396 498,396 582. 27 8.64 ' 17.55 17.55 20. 30 2.00 795,542 754,999 6,907 33,636 762.22 13.40 13.11 13.11 13.11 584,295 576,459 7,836 802. 39 10.52 * 21.77 •10.88 2.00 426,774 405,744 21,030 4 335.98 7.31 11.00 5. 50 1.00 215,567 205,052 10,515 •11.04 5.52 1.00 211,207 200,692 10,515 11.13 11.13 11.13 1.00 365,220 357,501 1,446 6,273 588. 76 6.55 21.90 10.95 . 1.00 522,347 522,347 ( 9 ) 444.29 9.73 12.90 6 . 45 0. 50 307,684 307,684 ( 9 ) 9.00 4.50 0.50 214,663 214,663 ( 9 ) 17.50 13.12 467, 661 467,661 501. 66 8 . 78 11.30 11.30 721,670 721,670 1,217. 63 13. 76 7.00 7.00 447,052 447,052 4. 30 4.30 274,618 274,618 .. . ... .... . 17.00 10.20 .A... 400,823 400,823 452. 32 7. 69 10.00 6.00 235,778 235,778 7.00 4.20 165,045 165,045 11.40 9.12 2.00 398,315 373,623 24,692 631.32 7.20 6 . 40 5.12 1.00 222,099 209,753 12,346 5.00 4.00 1.00 176,216 163,870 12,346 • 35.50 • 11.83 557,162 557,162 < 303. 73 10. 78 13.20 4. 40 207,298 207,298 17. 30 5. 77 280,665 280,665 4.40 1. 47 69,199 69,199 14.74 14. 74 1.00 704,530 698,913 5,617 91852 13.54 11.00 6.60 332,516 332,516 586. 73 6.45 21. 89 15. 32 564,734 564,734 510. 75 11.18 • 26.36 • 13. IS 521,850 521,850 4 394.28 10. 39 14. 30 7.15 283,131 283,131 12.00 6.00 238,719 238,719 1 6 Average rate: for details, see page 66. 1 Valuation of cattle. Valuation of other personal property included with that of real property. * Valuation of personal property included with that of real property. 9 Not reported. Valuation of “other property” included with that of personal property. 50065°—13--16 242 FINANCIAL STATISTICS OF CITIES Table 29.— ASSESSED VALUATION OF PROPERTY, BASIS [For a list of the cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 CITY, AND DIVISION OF GOVERNMENT. Binghamton, N. Y. Sioux City, Iowa... City corporation. School district... Lancaster, Pa. City corporation. School district... Springfield, Ohio. City corporation. School district... Atlantic City, N. J. Little Rock, Ark... City corporation. School district... Rockford, Ill. City corporation. School district. Pleasure,driveway, and park district Bay City, Mich. York, Pa. City corporation. School district... Sacramento, Cal. City corporation. School district... Chattanooga, Term. Malden, Mass. Pueblo, Colo. City corporation. School district... Haverhill, Mass. Lincoln, Nebr... City corporation. School district... New Britain, Conn. Salem, Mass. Topeka, Kans. City corporation. School district... Davenport, Iowa. City corporation. School district... McKeesport, Pa. City corporation. School district... Wheeling, W. Va. City corporation. School district... ASSESSED VALUATION OF PROPERTY. Total. 127,739,650 8,733,046 8,733,046 8,733,046 24,645,111 24,645,111 24,645,111 ’ 22,581,030 22,581,030 23,217,570 64,674,827 » 25,353,134 25,353,134 28,077,860 » 17,849,380 17.849.380 17.849.380 19,610,529 17,602,535 20,658,241 20,658,241 20,658,241 i 36,569,050 36,569,050 35,839,455 25,794,370 40,718,578 16,097,030 16,097,030 16,097,030 32,929,962 ’ 8,843,573 8,843,573 9,684.798 27,260,397 33,218,328 45.263,870 45.263.870 45.263.870 ’ 28,426,825 23, 426. 825 12,116,851 24.067,626 24,067.626 24,067,626 60.865,024 60.865,024 60,865,024 Subject to general property taxes. Real property. *23,645,088 6,497,879 6,497,879 6,497,879 i 24,645,111 f 24,645,111 » 24,645,111 ’ 15,179,890 15,179,890 15,567,700 59,992,035 ’ 16,859,050 16,859,050 6 . » 28,077,860 ’ 11,549,474 11.549.474 11.549.474 12,784,716 13,072,655 6 20,593,746 <■ 20,593, 746 6 20,593, 746 ’30,121,500 30.121,500 29,563,600 18,528,940 30,115,200 13,630,685 13,630,685 13,630,685 24,738,350 ’ 5,094.020 5.094,020 5,812,755 19,440,305 23,439,700 28,344,595 28,344,595 28,344,595 ’ 13,979,930 13,979,930 6 . » 12,116,851 s 24,067,626 6 24,067,626 6 24,067,626 37,412,125 37,412,125 37,412,125 Personal prop¬ erty. *1,526,200 1,907,844 1,907,844 1,907,844 ( 6 ) < 6 ) ’ 6,953,250 6,953,250 7,201,980 3,657,979 ’ 7,877,790 7,877,790 ( 6 ) ’5,689,868 5,689,868 5,689,868 5,978,012 4,529,880 “ 64,495 11 64, 495 11 64, 495 ’ 6,225,750 6,225,750 6,054,075 5,255,690 10,438,200 2,148,005 2,148.005 2,148,005 7,426,000 ’3,255,555 3,255,555 3,413,560 7,820,092 9,496,450 12,260,850 12,260,850 12, 260,850 ’9,213,085 9,213,085 ( 6 ) < 6 ) ( 6 ) W 18,046,050 18,046.050 18,046,050 Other property. 2 *327,323 327,323 327,323 447,890 447.890 447.890 ’ 616.294 616.294 ( 9 ) ’ 610,038 610,038 610,038 847,801 ’ 221,800 221,800 221,780 2,009,740 318,340 318,340 318,340 ’ 493,998 Subject to special property taxes. *2,568,362 493,998 458,483 4,658.425 4,658,425 4,658,425 ’233.810 (») 233,810 5.406.849 5,406,849 5,406,849 1,024,813 165,178 765,612 282,178 REPORTED BASIS OF ASSESSMENT IN PRAC¬ TICE (PER CENT OF TRUE VALUE).* Real property. 60 60 100 33 33 60 60 60 60 100 50 100 20 20 20 75 100 100 100 100 50 50 100 100 100 Personal property. 60 60 100 33 33 40 40 40 100 100 50 100 20 20 20 75 100 100 100 100 50 50 100 100 100 131 Augusta, Ga. 26,229,505 16,422,675 7,588,894 2,217,936 .I 80 80 132 Macon, Ga. 23,063,533 14,654,162 8,409,371 («) .I 67 1 67 1 For property subject to general property taxes. , 2 Includes only property given a separate classification by the cities and not included with real or personal property; in the majority of cities, however, property of the same character as that included under this head is classed either as real or personal. 3 Rate on bank stock was *10 and on mortgages, *2.50. * Average rate; for details, see page 66. 6 Valuation of personal property included with that of real property. « Estimated. ’ Figures for city corporation. B Average obtained by dividing the sum of the levies of all divisions by the valuation of city corporation. GENERAL TABLES 243 OF ASSESSMENT, AND TAXES LEVIED: 1910—Continued. assigned to each, see page 87. For a text discussion of this table, see page 65.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. TAX RATES. TAX LEVIES. PER CAPITA. [ City number. Rate of general property taxes per $1,000 of— Rate of special property taxes per $1,000 of assessed valuation. Rate of poll taxes. Total. General prop¬ erty taxes. Special prop¬ erty taxes. Poll taxes. Total assessed valuation. Property taxes. Assessed valuation. Reported true value. $24. 50 $19.60 C) $632,267 $616,697 $15,570 $572. 62 $13. 05 110 63.95 15.99 558,485 558.485 182. 59 11. 68 111 4 37. 75 9. 44 329.679 329.679 26. 20 6.55 228,806 228.806 13.00 7.80 $1.00 327,487 320.387 6 $7,100 521. 84 6.78 112 8.00 4.80 197,161 197,161 5.00 3.00 1. 00 130.326 123.226 5 7.100 »26.16 8 15.70 590,697 590,697 ^ 481.26 12.59 113 17.62 10. 57 397,990 397.990 8.30 4.98 192.707 192, 707 14.67 14.67 14.67 1.00 959,566 933,809 15,035 . 10.722 1.401.40 20.56 114 s 12.75 8 4.25 1.00 340,311 323,311 17.000 f 551.86 7.04 115 5.00 1.67 126.766 126,766 7.00 2.33 1.00 213.545 196,545 17.000 8 31.69 8 10.56 565.590 565.590 7 393.15 12.46 116 . 14.37 4.79 2.56,463 256,463 14.10 4.70 2.51,668 251.668 2.93 0. 98 57.459 57,459 W28.47 21.35 501.120 501.120 389. 73 11.10 117 15.50 9.30 (12) 339,956 320,437 19,519 461.64 7.16 118 8.50 5.10 12 s. 50 182.694 175,829 6,865 7.00 4.20 (12) 157,262 144,608 12.654 8 20.61 8 11.39 753,550 753,550 7 818.17 16.86 119 16.00 8.85 585.105 585,105 4.70 2.60 168.445 168,445 16.50 10.78 425,608 425.608 578.30 9.54 120 15.89 15.89 18.50 2.00 671,940 644,394 3,056 24.490 917.00 14.58 121 8 34.16 8 17.08 .549, 839 549,839 362.59 12.39 122 4 21.70 10. 85 349.254 349.254 4 12.46 6.23 200.585 200,585 16.11 16.11 19.00 2.00 555,505 518.114 14,547 . 22,844 746. 46 12.07 123 8 64.57 8 12.91 1.00 581,015 571,015 » 10.000 1 201.11 12.99 124 35.00 7.00 1.00 319,525 309,525 6 10,000 27.00 5.40 261,490 261.490 4 17.41 13.06 (13) 481,528 474.688 6.840 620. 74 10.81 125 15.43 15.43 18.50 2.00 536,740 508.116' 5.220 23.404 760.20 11.75 126 12.30 12.30 556,745 556,745 1,038. 17 12. 74 127 6.30 6.30 285,162 285,162 6.00 6.00 271,583 271,583 8 28.31 8 14. 16 663,137 663,137 7 544.46 15.41 128 4 17.91 8.96 419,588 419.588 20.10 5.02 243,549 243,549 20.75 10.38 499,403 499,403 563.72 11.70 129 10.75 5.38 258,727 258, 727 10.00 5.00 240,676 240,676 6.45 6.4.5 ( I4 ) 392.580 392,580 0 4 ) 1,461.66 9.43 1.30 3.50 3. .50 (>4) 213,028 213,028 ( l4 > 2.95 2.95 179,552 179,552 12.50 10.00 327,869 327,869 639.12 7.99 131 12.50 8.33 . 2.00 290,922 288,294 2,628 567. 16 7.09 132 5 Valuation of “other property” included with that of real property. 10 Average rate. The rates vary in the different wards; details not reported. 11 Valuation of cattle. Valuation of other personal property included with that of real property. 11 Occupation taxes levied on a valuation of $807,655 at the rate of $8.50 per $1,000 valuation for the city and $2.50 per $1,000 valuation for the school district. Rate of poll tax for the school district was $1 per capita. ia So-called “poll taxes” were levied at the rate of $1, and so-called “ military commutation taxes” at the rate of $2 per capita. 14 Not reported. ls Valuation of “other property” included with that of real and personal property. 244 FINANCIAL STATISTICS OF CITIES Table 29.—ASSESSED VALUATION OF PROPERTY, BASIS [For a list of the cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910-Continued. 133 134 135 130 137 138 139 140 141 142 143 144 145 140 147 148 149 150 151 152 153 154 155 150 157 CITY, AND DIVISION OF GOVERNMENT. Berkeley, Cal. City corporat ion. School district... Superior Wis.. Newton, Mass. San Diego, Cal. City corporation. School district... Kalamazoo, Mich. City corporation. School district... El Paso, Tex. Butte, Mont.. City corporation. School district... Flint, Mich. City corporation. School district... Chester, Pa. City corporation. School district... Dubuque, Iowa. City corporation. School district... Montgomery, Ala., Woonsocket, R. I. Racine, Wis. Fitchburg, Mass.. Tampa, Fla. Elmira, N. Y. Galveston, Tex... City corporation. School district... Quincy, Ill. City corporation. School district... Knoxville, Term. New Castle, Pa.. City corporation. School district... West Hoboken. N. J. Hamilton, Ohio. City corporation. School district... Springfield, Mo. City corporation. School district... Lexington, Ky. Roanoke. Va... Total. * *35,648,261 35,648,261 34,586,907 21,943,605 74,507,510 3 43,299,019 43,299,019 25,803,822 20,562,430 26,562, 430 20,562,430 28,581,420 22,398,530 22,398,530 22,398,530 14,387,635 14,387,635 14,387,635 17,893,745 17,893,745 17,893,745 3 25,636,110 25,636,110 7,639,131 21,791,788 21,504,050 24,464,231 30,122,175 19,371,435 22,345,910 25, 734,412 25,734,412 25, 734,412 10,238,386 10,238,386 10,238,386 22,197,690 17,895,590 17,895,590 17,895,590 23,100,388 3 14,763,090 ASSESSED VALUATION OF PROPERTY. 14, 763,090 14,930,780 3 12,153,837 12,153,837 11,853,612 26,723,491 27,593,917 Subject to general property taxes. Real property. > 832,140,065 32,140,065 3.6 34,586,907 16,968,800 52,218,000 3 39,624,562 39,624,5(i2 24,026,366 13,991,220 13,991,220 13,991,220 22,528,820 16,076,420 16,076,420 16,076,420 10,120,790 10,120,790 10,120,790 3 17,858,720 3 17,858, 720 3 17,858,720 3 18,109,920 18,109,920 5,588,095 15,645,240 17,726,450 17,630,400 22,809,075 » 15,782,520 19,121,054 21,289,238 21,289,238 21,289,238 6,843,756 6,843, 756 6,843,756 18,412,000 3 17,827,245 6 17,827,245 3 17,827,245 21,512,950 3, 6 14,763,090 " 14,763,090 " 14,930,780 3 7,674,290 7,674,290 7,937,845 20,890,005 9,386,946 Personal prop¬ erty. * *3,338,077 3,338,077 <‘5 4,974,805 22,201,500 3 2,827,383 2,827,383 1,269,275 6,571,210 6,571,210 6,571,210 6,052,600 6,068,215 6,068,215 6,068,215 4,266,845 4,266,845 4,266,845 8 35,025 8 35,025 8 35,025 >6,345,640 6,345,640 1,933,540 4,596,642 3,777,600 6,833,831 6,978,475 8 3,588,915 1,304,160 4,445,174 4,445,174 4, 445, 174 3,185,357 3,185,357 3,185,357 2,482,200 8 68,345 8 68,345 8 68,345 1,580,340 ( 6 ) ( 6 ) ( 8 ) 8 3,757,809 3,757,809 3,915,767 3,798,240 3,502,781 Other property. ! < *170,119 (») 170,119 >847,074 847,074 508,181 253,895 253,895 253,895 8 1,180,550 1,180,550 117,496 1,549,906 ( 8 ) 209,273 209,273 209,273 1,303, 490 (') («) ( 8 ) 721,738 721,738 2,035,246 14,078,723 Subject to special property taxes. *88,010 334,625 1,920,696 7,098 (, 3 ) 625,467 REPORTED BASIS OF ASSESSMENT IN PRAC¬ TICE (PER CENT OF TRUE VALUE).* Real property. 60 60 60 68 100 50 60 70 70 100 100 25 50 100 50 100 60 80 67 33 100 50 50 Personal property. 60 60 60 60 100 20 60 70 70 100 100 25 50 100 50 100 60 60 67 33 100 50 50 1 For property subject to general property taxes. 2 Includes only property given a separate classification by the cities and not included with real or personal property; in the majority of cities, however, property of the same character as that included under this head is classed either as real or personal. 3 Figures for city corporation. * Average obtained by dividing the sum of the levies of all divisions by the valuation of city corporation. * Valuation of personal property included with that of real property. e Valuation of “other property ’’ included with that of real property. i Average rate; for details, see page 66. GENERAL TABLES 245 OF ASSESSMENT, AND TAXES LEVIED: 1910—Continued. assigned to each, see page 87. For a text discussion of this table, see page 65.) GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910—Continued. TAX RATES. TAX LEVIES. PER CAPITA. City number. Rate of general property taxes per $1,000 of— Rate of special property taxes per $1,000 of assessed valuation. Rate of poll taxes. Total. General prop¬ erty taxes. Special prop¬ erty taxes. Poll taxes. Total assessed valuation. Property taxes. Assessed valuation. Reported true value. $13.29 $7.96 $473,173 $473,173 2 $881. 64 $11.70 133 n 9.88 5.93 352,119 352 119 3.50 2.10 121,054 121 054 ’ 20.88 13.78 458,161 458,161 543.37 11.35 134 16.18 16.18 $18.60 $2.00 1,227,019 1,204,108 $1,637 $21,274 1,871. 77 30.29 135 « 16.58 8 7.55 717,710 717,710 . 8 1,094.02 18.13 136 13.00 5.92 562,887 562 887 6.00 2.09 154,823 154 823 17.08 10.25 351,206 351,206 521. 40 8.91 137 10.00 6.00 205,624 205 624 7.08 4.25 145,582 145 582 . 2 19.47 11.68 556,405 556,405 727.65 14.17 138 17.60 13.20 2.00 415,651 394,219 21,432 571.90 10.07 139 12.10 9.08 2.00 292,454 271 022 21,432 5.50 4.12 123,197 123 197 18.01 12.61 259,121 259,121 373.22 6.72 140 12.61 8.83 181.428 181 428 5.40 3.78 77,693 77 ’693 16.00 11.20 1.00 295.559 286,299 9,260 464. 33 7.43 141 10.00 7.00 178,937 178 937 6.00 4.20 1.00 116 622 107 362 9,260 * 17.57 8 17.57 450,315 450,315 8 665.98 11.70 142 12.50 12.50 320 450 320 450 17.00 4.25 129 865 129 865 11.25 5.63 3.00 255,582 245,158 10,424 571.42 6.43 143 15.23 15.23 1.00 329,690 327,485 2,205 564.04 _ 8.59 144 14.78 7.39 361,670 361,670 643.76 9.52 145 16.38 16.38 18.80 2.00 514,871 487,606 6,291 20,974 796.34 13.06 146 19.74 11.84 382,313 382,313 512. 72 10.12 147 ’21.09 16.35 ( 10 ) 437,330 426 355 10,975 601.08 11.76 148 18.80 12.53 483.807 483,807 695.88 13.08 149 16.80 11.20 432 338 432 338 2.00 1.33 51,469 51 469 37.90 12.63 388.035 388.035 279.84 10 . 61 150 23.70 7.90 242 650 242 650 14.20 4. 73 145 385 145 385 17.50 14.00 1.00 394,130 388,460 5,670 610.73 10.69 151 19.00 11.40 (1!) 355,117 340,017 15,100 493.26 9.37 152 10.50 6 . 30 12 10.50 195 981 187 904 8,077 8.50 5.10 12 1.00 159,136 152,113 7,023 8.19 8.19 8.19 189,400 189,342 58 652.50 5.35 153 8 26.25 8 13.13 387,604 387,604 8 418.47 10.99 154 15.13 7. 57 223,366 223 366 11.00 5.50 164,238 164,238 8 16.25 8 8.12 197,556 197,556 8 345,27 5. 61 155 6.50 3.25 79,020 79,020 10.00 5.00 ( 13 ) 118,536 118,536 ( 13 ) 17.50 13.12 467,661 467,661 761. 37 13.32 156 12.50 6.25 10.00 0.50 348,034 338,669 6,255 3,110 791. 25 9.89 715 8 Valuation of cattle. Valuation of other personal property included with that of real property. 8 Valuation of “other property” included with that of real and personal property. 10 Rate on bank stock was $10 and on mortgages, $2.50. 11 Includes valuation of personal property and “other property.” 12 Occupation taxes levied on a valuation of $769,240 for the city corporation at the rate of $10.50 per $1,000 valuation. Poll taxes for the school district levied at the rate of $1 per capita. 12 Not reported. u : a 3 a >» o 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 FINANCIAL STATISTICS OF CITIES Table 29.—ASSESSED VALUATION OF PI [For a list of the cities arranged alphabetically by GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910—Continued. CITY, AND DIVISION OF GOVERNMENT. Joliet, Ill. City corporation. City schools. Township high school. Auburn, N. Y. East Orange, N. J... Taunton, Mass. Charlotte, N. C. Everett, Mass. Portsmouth, Va. Oshkosh, Wis. Cedar Rapids, Iowa. City corporation. School district... Quincy, Mass. Chelsea, Mass. Perth Amboy, N. J.. Pittsfield, Mass. Joplin, Mo. City corporation. ' dis School district Williamsport, Pa City corporation. School district... Jackson, Mich. Jamestown, N Y_ City corporation . School district... Amsterdam, N. Y... Lansing, Mich. Huntington, W. Va. City corporation. " distric School district Decatur, III City corporation.. School district.... Mount Vernon, N. Y. City corporation.. School district.... Lima, Ohio. City corporation. School district... Niagara Falls, N. Y. La Crosse, Wis. Newport, Ky. Pasadena, Cal. City corporation. School district... Total. *7,043,265 7,043,265 7,043,265 7,043,265 18,973,034 47,688,770 22,780,761 15,542,365 27,859,300 11,002,576 22,469,015 26,131,732 26,131,732 26,131,732 32,456,380 25,811,000 16,906,533 25,036,492 6 8,802,708 8,802,708 9,169,593 14,131,272 14,131,272 14,131,272 16,046,465 » 15.426,925 15,426,925 14,056,440 13,777,601 13,734,565 22,074,461 22.074,461 22,074,461 «7,432,370 7.432,370 8,156,330 «34,819,274 34.819,274 31,298,075 11,698,860 11.698.860 11.698.860 38,056,713 21,664,277 13,039,056 6 38.896,541 38,896,541 41.287,046 ASSESSED VALUATION OF PROPERTY. Subject to general property taxes. Real property. $5,071,718 5,071,718 5,071,718 5,071,718 16,758,866 43,907,975 16,987,440 10.266,890 23,422,000 8,215,997 16,032,415 6 21.105,294 5 21.105,294 5 21,105,294 24,989,525 22,617,000 12.414,958 19,776,495 « 6,248,959 6,248,959 6,448,800 5 14.131,272 » 14,131,272 » 14,131,272 12,180,080 13,076,445 13,076,445 13,076, 445 11.153,881 10,929,240 12,890,840 12.890.840 12.890.840 6 5,007,316 5,007,316 5.10 8,156,330 31,035,655 31,035,655 31,035,655 9,070,150 9,070,150 9,070,150 25,500,000 14,503,706 11,389,075 6 33,877,570 33,877,570 6.10 41,287,046 Personal prop¬ erty. Other property. 1 Subject to special property taxes. $1,657,309 1.657.309 1.657.309 1,657,309 934,690 3,658,900 4,942,339 5,275,475 4,437.300 759,064 5,836,600 5 5,026,438 5 5,026,438 5 5,026,438 7,218,325 3,154,500 3,101,754 5.259,997 6 2,138,515 2,138,515 2,305,559 (») ( 6 ) (») 3,866,385 568,225 568,225 568,225 375,400 2,805,325 5,966,140 5.966.140 5.966.140 6 2,195,186 2,195,186 ( 9 ) 262,420 262,420 262,420 2,041,306 2,041,306 2,041,306 280,000 7,160,571 1,046,771 6 4,875,841 4,875,841 (•) $314,238 314.238 314.238 314,238 965,028 ( 6 ) ( 6 ) ( 6 ) 415,234 415,234 415,234 3,217,481 3,217,481 3,217,481 6 229,868 ( 10 ) 229.868 587,404 587,404 587,404 603.210 6 143,130 ( 10 ) 143.130 $1,279,478 121,895 850,982 1.062,487 248,530 39,500 1,389,821 (') * 1,782,255 1,782,255 411,770 2.248.320 3,521,199 3.521,199 12,276,713 For property subject to general property taxes. Includes only property given a separate classification by the cities and not included with real or personal property; in the majority of cities, s character as that included under this head is classed either as real or personal. Average rate; for details, see page 66. Rate on bank stock was $10 and on mortgages, $2.50. Valuation of “other property” included with that of real and personal property. GENERAL TABLES 247 OF ASSESSMENT, AND TAXES LEVIED: 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 65.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910—Continued. w TAX RATES. TAX LEVIES. PER CAPITA. City number. || Rate of general property taxes per $1,000 of— Rate of special property taxes per $1,000 of assessed valuation. Rate of poll taxes. Total. General prop¬ erty taxes. Special prop¬ erty taxes. Poll taxes. Total assessed valuation. Property taxes. Assessed valuation. Reported true value. $38.50 $12.83 $271,164 $271,164 $203.15 $7.82 158 14.00 4.66 98,605 98,605 18.50 6.17 130,300 130,300 6.00 2.00 42,259 42,259 3 22.13 18.53 0) 399,864 391,502 $8,362 547.28 11.53 159 10.23 10.23 $10.23 $1.00 496,042 486,819 1,247 $7,976 1,387.47 14.20 160 16.27 16.27 19.50 2.00 393,135 356,724 16,595 19,816 664. 96 10.90 161 12.00 7.20 2.00 194,224 186,508 7,716 456. 94 5. 48 162 17. 44 17. 44 2.00 504,496 485,866 18,630 832.02 14.51 163 3 15.93 7. 96 12.50 171,585 158,304 13,281 331.50 5.17 164 16. 44 13. 48 369,278 369,278 679.60 11.17 165 18.48 18.48 482,793 482,793 796.43 14.71 166 10.08 10.08 263,287 263,287 8. 40 8.40 219,506 219,506 17.98 17.98 20.00 2.00 603,696 579,097 4.971 19,628 994. 31 17.89 167 20.99 20.99 22.40 2.00 559,927 540,944 885 18,098 795. 36 16.70 168 10.70 10. 70 10. 70 1.00 183,351 165,980 14.871 2,500 526. 34 5.63 169 16.14 16. 14 2.00 423,858 404,092 19,766 779. 42 12.58 170 7 30.63 7 12.25 269,585 269,585 6 274. 46 8.41 171 15.00 6.00 132,041 132,041 15.00 6.00 (") 137^544 137,544 ( e ) 21.50 16.12 2.00 321,872 303,822 18,050 443. 54 9.54 172 13.50 10.12 1.00 199,797 190,772 9,025 8.00 6.00 1.00 122,075 113,050 9^025 18.06 10. 84 289,799 289,799 510.50 9.22 173 7 23.98 7 14.38 0 ) 341,284 327,199 14,085 «492. 92 10.90 174 8 14.24 8.54 (<) 204,267 194.300 9,967 9.74 5. 84 10.00 137,017 132,899 4,118 18.68 11.21 (<) 231,006 215,413 15,593 440. 64 7.39 175 21.77 15.24 299.001 299,001 439.80 9.57 176 9.47 7.58 2.00 217,145 209,069 8,076 708.40 6.71 177 8 5.97 4. 78 2.00 139,884 131,808 8,076 3.50 2. 80 77,261 77,261 ’53.09 7 17. 70 394,573 394,573 6 238. 68 12. 67 178 22.80 7.60 169,458 169.458 27.60 9.20 225^115 225,115 7 18.13 7 18.13 (<) 579,847 567,528 12,319 8 1,126.14 18.75 179 10.63 10. 63 344,955 332,636 12,319 7.50 7.50 234,892 234,892 25.83 15.50 302,182 302,182 383.47 9.91 180 13.33 8.00 155,946 155,946 I 12.50 7.50 146,236 146' 236 20.54 8.17 («) 564,360 529,748 34,612 1,250. 02 18.54 181 14.45 12.43 313,035 313,035 712. 24 10. 29 182 8 17.01 11.34 221,793 221,793 430.20 7.32 183 7 15.28 7 9.17 594,583 594,583 . « 1,284. 10 19. 63 1$4 8 9.66 5.80 375,762 375,762 5.30 3.18 218' 821 218,821 .. 1 i 8 Figures for city corporation. 7 Average obtained by dividing the sum of the levies of all divisions by the valuation of city corporation. 8 The assessment, rate, and levy on railroad property for school district not reported separately. 8 Valuation of personal property included with that of real property. 10 Valuation of “other property ” included with that of real property. - • 1 ' : 9 v % UNIVERSITY OF ILLINOIS-URBANA