OBJECT OF EXPENDITURE CLASSIFICATION FOR THE CITY AND COUNTY OF PHILADELPHIA EFFECTIVE APRIL 1, 1914 FOR THE DETAIL CLASSIFICATION OF LAND, STRUCTURES, OTHER IMPROVEMENTS AND EQUIPMENT BY KIND OF PROPERTY AND EQUIPMENT USE DIVISIONS “E,” “f" AND “G” ISSUED BY THE CITY CONTROLLER IN CONFORMITY WITH EXISTING LAWS AND ORDINANCES JOHN M. WALTON CITY CONTROLLER PHILADELPHIA MARCH 31, 1914 I 14 Z.T< INTRODUCTION T^o Theee are four general subjects related to the expenditure of money in which both citizens and of¬ ficers are interested, viz.: 1. —The amount of money spent by each Department or Bureau. 2. —The amount spent for each kind of service rendered; that is, for each function or activity. 3. —The amount spent for current expenses as distinguished from property acquired; that is, characters of expenditure. 4. —The amount spent and the price paid for each kind of things purchased (objects). In every investigation of public expenditures, it is the last subject, viz: the contracting relations of the City, that first attracts attention. It is with a view of making municipal contracting relations in each department and office an open book, and providing the data needed for measuring cost as well as for making estimates for appropriations that the following classification of accounts is presented. This classification of expenditures by objects (or things purchased) is very largely based upon the similar classification prepared by President Taft’s Commission on Economy and Efficiency, and I have prescribed its use in the accounts of the City and County of Philadelphia for the reason that it is by far the most complete, comprehensive and usable classification of expenditures for Federal, State and municipal government that has come to my notice. The Act of Assembly of April 21, 1855, requires appropriations by City Councils to be made for specific objects, and the Act of Assembly of June 27, 1895, provides that the City Controller shall classify expenditures by objects. Whether “by specific objects” is meant the kind of thing purchased or the kind of service rendered, in the law governing the making of appropriations, it is certain that neither the administrative of¬ ficers who prepare the estimates nor City Councils can exercise judgment about the amount of funds needed without taking into account the quantities and prices of things used. The departmental budget estimates upon which annual appropriations are based have been class¬ ified by objects since 1911 in order to conform to the similar classification of appropriations. The class¬ ification of budget estimates, appropriations and expenditures upon a standard object of expenditure classification makes possible the preparation of comparative statements that are exceedingly valuable in comparing for a period of years cost of work done, appropriations for similar work and budget estimates upon which future appropriations will be based. The classification of expenditures by organization unit, character and object in my office at the time the voucher is audited was begun January 1, 1911. Beginning January 1, 1913, expense ledgers were prescribed for the various departments and bureaus, thus making the analysis of expenditures as of the time the goods or services are delivered instead of a subsequent date as of which the vouchers therefor are audited. Expenses incurred are now being analyzed by departments and bureaus, functions or activities, characters of expense (that is, administration, operation, maintenance or debt service) and objects pur¬ chased, the analysis by functions or activities having been begun January 1, 1914. In using the object of expenditure classification reference should be had to the Manual of Ac¬ counting, Reporting and Business Procedure of the City and County of Philadelphia, published by the City Controller, December 29, 1913. iii IV The object of expenditure classification is based upon the following general grouping of things purchased and paid for by the City: A. PERSONAL SERVICES (SALARIES, WAGES, AND OTHER COMPENSATION THEREFOR).—All expenditures for services which are personal in character—that is, which con¬ sist in acts of particular persons, performed by virtue of a contract (express or implied), or by virtue of the existence of an official relation, which places the shill or ability of the persons rendering such services under the continuous direction and control of another (employer or official superior) during the period of service. 1 B. SERVICES OTHER THAN PERSONAL.—All expenditures for services other than per¬ sonal—that is, which consist in the results of acts of persons who by contract (express or implied) have undertaken to accomplish such results without giving to another any right to direct or control their ability or skill. 0. MATERIALS NOT SPECIFICALLY ADAPTED FOR USE AS SUPPLIES, EQUIP¬ MENT, OR STRUCTURES.—All expenditures for things not in a state of nature, which are suit¬ able by nature or treatment for use as materials for supplies, equipment or structures, but which on account of lack of adaption to a specific use are of such general utility as to be available as materials for either supplies, equipment or structures. D. SUPPLIES.—All expenditures, whether purchase price for, or outlay or advances under contract or open market order for production of, things which are or have been planned to be spe¬ cifically and finally adapted to a particular use for sustaining life, or for the production of mechanical energy or power, or for other purposes which require that the things when applied to the use for which they are adapted be consumed, i. e., be subjected to such chemical or physical change as to unfit them for continuing use of the same kind as that for which they were adapted, or if not con¬ sumed are not to be held for return or specific account of the person to whom issued for use. E. EQUIPMENT (INCLUDING LIVE STOCK) AND PARTS.—All expenditures, whe¬ ther purchase price for, or outlays or advances under contract or open market order for the produc¬ tion of things, or parts of things, which, are or have been planned to be adapted to continuing use for increasing the efficiency and economy of human effort, or for sheltering, supporting, storing, carrying, or protecting persons, animals, or things (excluding items classified under structures). F. STRUCTURES AND PARTS AND NON-STRUCTURAL IMPROVEMENTS TO LAND.—All expenditures, whether purchase price for things, or parts of things, or outlay or advances under contract or open market order for the construction of things, or parts of things, not in the state of nature, fixed or built on land, or for alterations made by man to the surface or sub¬ surface of the earth for whatever purpose, these things, or parts of things, or alterations to land, being, or being planned to be, finally adapted to continuing use for sheltering, supporting, storing, or protecting persons, animals, or things, or for improving the natural condition of the earth so as to satisfy human wants. G. LAND.—All expenditures for land or interests in land in the nature of capital outlays as distinguished from current-expense accruals. II. CAPITAL OUTLAYS FOR RIGHTS AND OBLIGATIONS AND PAYMENT OF DEBT.—All expenditures in the nature of compensation as purchase price for rights to demand and enforce action by or against agents or trustees, debtors, and owners of property under con¬ tracts of sale, and for rights to act under patents and copyrights, and under other privileges grant¬ ing monopolies; and all expenditures by way of payment of debt (including payments to sinking funds), repayments of deposits, and payments of refunds, awards and indemnities. V J. FIXED CHARGES AND CONTRIBUTIONS OTHER THAN PENSIONS AND RE¬ TIREMENT SALARIES.—All expenditures made to meet fixed charges against the municipality or to aid individuals, establishments, or undertakings (excluding pensions and retirement salaries) or as gifts. K. PENSIONS AND RETIREMENT SALARIES.—All expenditures to persons by way of accruals of fixed charges made as compensation for past services to the municipality. L. LOSSES AND CONTINGENCIES.—All moneys or amounts lost to the City by its officers or agents, through misappropriation, accident, or negligence, or by theft, and all expen¬ ditures for whatever purpose which cannot be allocated to any of the preceding classes. M. PAILMENTS ARISING FROM THE RELATION OF AGENT.—All expenditures which involve a transfer of money, not because of any obligation of the City for services rendered or goods sold, but by reason of the relationship of agent, whereby the City, having received money for a particular purpose only, pays it over as agent for the payee. It will be noticed that some articles, such as ink wells, waste baskets, etc., appear under both supplies and equipment. In these cases the discretion of the particular department or bureau will have to be exercised and the expenditure classified according to its judgment. Articles of this sort that are of inexpensive manufacture soon wear out and should he classified as supplies (D). On the other hand, a higher grade of said articles are of a permanent character, and their use will extend over a considerable period of years. These should he classed as equipment (E) and reported as such, when inventories of property are taken, and when analyses of expenditures are made. In the event of a department or bureau being unable to classify in the object of expenditure code an expenditure which it has before it for classification, the matter should be referred to the Department of City Controller. JOHN M. WALTON, City Controller. Digitized by the Internet Archive in 2018 with funding from University of Illinois Urbana-Champaign Alternates https://archive.org/details/objectofexpenditOOphil (Services.) A-B 1 A. Salaries, Wages, and Other Compensation for Personal Services Currently Ken- dered. 1 A 1000 2000 3000 4000 5000 6000 6100 6110 6120 6130 6140 6150 6160 6200 6210 6300 7000 .. 8000 9000 Regular salaries. Wages of regular per diem employees. Salaries and wages of extra help. Jurors’ fees. Witness fees. Fees and other compensation fcr special ser¬ vices. Professional service fees. Medical, dental, surgical and veterinary fees. Legal services. Furnishing music. Banking and brokerage. Educational instruction (including lectur¬ ing, tutoring, examining). Auditing and accounting service. Special technical service fees. Draughting. Fees for special information. Trophies, prizes and awards for personal ser¬ vices. Military service. Compensation for personal service not other¬ wise classified. B 1000 Transportation of Persons (Ser¬ vices Other Than Personal). B 1100 B 1200 B 1300 B 1400 B 1500 B 1000 B 1700 B 1800 B 1900 Steam or electric railway fares (not local). Fares by water (not local). Combined rail and water fares (not local). Interurban electric railway fares (not local). Local transportation of persons. Sleeping car, cbair car, and drawing room and stateroom fares. Charter of passenger cars, trains, or vessels. Towage, dockage, wharfage, moorage, and canal charges of City owned or chartered passenger vessels. Special and miscellaneous services in-’ cident to transportation of persons. 1 For the purpose of this classification. “Salaries, wages, and other compensation for personal service currently rendered” will be understood to mean all expenditures for services which are personal In character—that is, which consist in acts of particular persons, performed by virtue of a contract (express or implied), Or by virtue of the existence of an official relation which places the skill or ability of the person rendering such services under the continuous direction and control of another (employer or official superior) during the period of service; but it is under¬ stood that all compensations to persons in the nature of pensions, retirement salaries, etc., are excluded from this class. 2 “Steam or electric railroad fares (not local),” as used in this general heading, includes all fares for transportation of persons by steam or electric railroad between points not situated so closely together as to bring the transportation under the heading “B 1500, Local transportation.” The word “electric” is here in¬ tended to cover railroads which have changed or may later change from steam to electric power, but not interurban electric lines, the rates of which do not conform to regular railroad tariffs. B 1100 1110 1120 1130 1140 1150 1160 1170 1180 1190 1191 1192 1200 1210 1220 1230 1240 1250 1260 1270 1290 1291 1300 1310 1320 1330 1340 Steam or electric railroad fares (not local) :* Single one-way tickets, with transfers ( in¬ cluding tickets where transfers are not in¬ volved) .“ Single one-way tickets, without transfers where transfers are involved.* Mileage and scrip hooks. Party tickets. Round-trip and circular tickets. Contract or agreement. Combined commercial rate and contraction agreement, with transfers, including tickets where transfers are not involved. Combined cotnmercial rate and contract or agreement, without transfers, where trans¬ fers are involved. Special and miscellaneous steam or electric railroad fares (not local). Commutation tickets. Excess fares. Fares by water (not local) : 5 Single one-way tickets, with transfers ( in¬ cluding tickets where transfers are not in¬ volved) . One-way single-trip tickets, without transfers where transfers are involved. Party tickets. Round-trip and circular tickets. Contract or agreement. Combined commercial rate and contract or agreement, with transfers (including tickets where transfers are not involved). Combined commercial rate and contract or agreement, without transfers where trans¬ fers are involved. Special and miscellaneous fares by icater (not local). Commutation tickets. Combined rail and water fares (not local) Single one-way tickets, with transfers ( in¬ cluding tickets where transfers are not in¬ volved). Single one-way tickets, without transfers where transfers are involved. Party tickets. Round-trip and circular tickets. 3 “Single one-way ticket transfers (including tickets where transfers are not involved)” is intended to cover three classes of cases: (1) The purchase of a ticket where the cost of a transfer at any point is included in the purchase price; (2) the purchase of a ticket over a route so situated that a transfer is necessary at some point, no charge being made, however, for such transfer on account of competing roads requiring no transfers; and (3) the purchase of a ticket over a route so situated that no transfer is involved at any point. 4 "Single one-way tickets, v .thout transfers, where transfers are involved,” is intended to cover the case of the purchase of a ticket over a route so situated as to require a transfer, the charge for this transfer being included in the regular rate, but omitted from the purchase rate in cases here included because the person transported agrees to accomplish the transfer him¬ self by any means at his disposal. 5 “Fares by water (not local)” includes all fares for transpor¬ tation of persons by water craft 'of whatever description between points not situated so closely together as to brine the transpor¬ tation under he heading “B 1500, Local transportation.” 6 "Combined rail and water fares (not local)” includes all fares for transportation of persons by steam or electric railroad l'or part of a journey, and by water craft for the balance of the journey, one fare being charged for both stages, the points be¬ tween which transportation is made not being situated so closely together as to bring the transportation under the heading “B 1500, Local Transportation.” 1 B1-B2 (Services Other Than Personae.) Combined rail and water fares—Continued. B 1350 Contract or agreement, with transfers ( in¬ cluding tickets where transfers are not in¬ volved). 1360 Contract or agreement, without transfers where transfers are involved.; 1370 Combined commercial rate and contract or agreement, with transfers (including tickets where transfers are not involved). 1380 Combined commercial rate and contract or agreement, without transfers where trans¬ fers are involved. 1390 Special and miscellaneous combined rail and water fares (not local). 1391 Commutation tickets. 1400 Interurban electric railroad fares (not local): 7 8 1410 Local train tickets. 1420 Limited train tickets. 1430 Commutation tickets. 1440 Round-trip tickets. 1450 Party tickets. 1500 Local transportation: 3 1510 Street car fares. 1520 Ferry charges. 1530 Hire of cab, coach, carriage, or motor ve¬ hicle (with driver or chauffeur). 1540 Hire of cab, coach, carriage, or motor ve¬ hicle (without driver or chauffeur). 1550 Local stage or omnibus fares. 1560 Local or suburban railroad fares. 1570 Local or suburban fares by water. 1580 Local or suburban rail and water fares. 1590 Special and miscellaneous local transporta¬ tion — 1591 Hire of launch or boat. 1592 Hire of saddle animal. 1600 Sleeping car, chair car, and drawing-room and stateroom fares: 1610 Standard extra-comfort car. 1620 Tourist extra-comfort car. 1630 Berth on vessels. 1640 Stateroom on vessel. 1690 Special and miscellaneous sleeping car, chair car, and drawing-room and stateroom fares. 1700 Charter of passenger cars, trains, or vessels: 1710 Charter of passenger cars. 1720 Charter of passenger trains. 1730 Charter of baggage car or combination pas¬ senger and baggage car. 1740 Charter of car for kitchen purposes. 1750 Charter of passenger vessels. 1790 Special and miscellaneous charter of passen¬ ger cars, trains, or vessels. 1800 Towage, dockage, wharfage, moorage, and canal charges of City-owned or chartered passenger vessels: 7 “Interurban electric railroad fares (not local)” includes all fares for transportation of persons by interurban electric rail¬ roads (i. e., by electric railroads running long distances, the rates of which do not conform to regular railroad tariffs), the points between which transportation is made not being situated so closely together as to bring the transportation under the head¬ ing "B 1500, Local Transportation.” 8 “Local transportation” includes all transportation of persons from point to point within a city, town, or village, and all trans¬ portation of persons from a city to its immediate residential suburbs (the cost of transportation by rail or water not ex- Towage, dockage, etc.—Continued. B 1810 Towage other than provided under B 1850. and B 1860. 1820 Dockage. 1830 Wharfage. 1840 Moorage not included under B 1S60. 1850 Inland canal charges. 1860 Interoccanic canal charges. 1900 Special and miscellaneous services incident to transportation of persons: 1910 Passports. 1920 Tolls. 1930 Excess baggage. 1940 Storage incident to transportation of persons. 1950 Long distance stage, carriage, or motor ve¬ hicle fare and hire. 1900 Mileage allowances .“ 1970 Allowances other than mileage in lieu of transportation expenses. 1980 Switching private cars or trains (local move¬ ment). 1990 Other incidents of actual transportation of persons — 1991 Steamer chairs. 1992 Tips for transportation services (tips for subsistence services in B 3950). 1993 Transfers (from station to hotel, or vice versa, and between stations). B 2000 Transportation of Things (Services Other Than Personal). U 2100 Freight and incidental charges (other than local, U 2400). B 2200 Express and Incidental charges (other than local, B 2400). B 2300 Parcel Post Delivery. B 2400 Local transportation of things (dray- age, floatage, lighterage, express- age, and other local charges). B 2500 Chartering cars, trains, or vessels (for freight). B 2000 Towage, dockage, wharfage, moorage, and canal charges on City owned or chartered freight vessels. B 2700 Removal of waste and cleaning streets (including removal of ashes). B 2000 Transportation of things, special and miscellaneous charges incident thereto. B 2100 Freight and incidental charges (other than as provided under B 2400): 2101 Freight by steam or electric railroad, com¬ mercial rate. 2102 Freight by steam or electric railroad, con¬ tract rate (including land-grant agree¬ ment). ceeding 10 cents; in the case of transportation by cab, coach, carriage, or motor vehicle the distance not exceeding 15 miles). 8 “Mileage allowances,” as used above, includes allowances for transportation and subsistence only. “Mileage allowances” in¬ tended to include compensation for personal service is under “A 9000, Compensation for services not otherwise classified.” Allowances for subsistence at a fixed rate for miles traveled (excluding the cost of transportation) is in “B 3600, Mileage in lieu of subsistence.” 2 (Services Other Than Personal.) B 2 B 2103 Freight by ivater, commercial rate. 1? 2470 Conveying corpses. 2104 Freight by water, contract rate. 2490 Local transportation of things, special and 2105 Freight by steam or electric railroad and miscellaneous, incidents of. water, commercial rate. 2491 Local expressage (including parcel delivery 2106 Freight by steam or electric railroad and other than Parcel Post, B 2300). water, contract rate (including land-grant 2500 Chartering of cars, trains, or vessels: agreement). 2510 Chartering freight car of general use. 2107 Freight by electric railway {interurban), commercial rate. 2520 Chartering of freight car for special service. 2108 Freight by electric railroad {interurban), 2530 Chartering of express or baggage car. contract rate (including land-grant agree¬ 2540 Chartering of car for funeral purposes. ment). 2550 Chartering of train. 2109 Freight by wagon or truck, commercial rate. 2560 Chat tering of vessel. 2110 Freight by wagon or truck, contract rate. 2590 Special and miscellaneous chartering of cars, 2111 Freight by pack animals. trains, or vessels. 2112 Freight by dog sledges. 2600 Towage, dockage, wharfage, moorage, and 2113 Storage incidental to freight. canal charges of City-owned or chartered 2114 Demurrage on rail freight. freight vessels: 2115 Demurrage on water freight. 2610 Towage {other than as provided under 2116 Recrating, reboxing, or cooperage cn route 2620 B 2650 and B 2660). {incidental to freight). Dockage. 2117 Icing and refrigerating charges en route {in¬ cidental to freight). 2630 Wharfage {to include State tolls assessed in lieu of wharfage). 2119 Special and miscellaneous freight charges. 2640 Moorage {other than as provided under 2200 Express and incidental charges (other than as B 2660). provided under B 2400): 2650 Inland und canal charges — 2210 Express commercial rate — 2651 Towage. 2211 Funds including collection charges. 2652 Lockage. 2212 Other matter by valuation. 2653 Tonnage. 2213 Other matter not by valuation. 2660 Interoceanic canal charges — 2220 Express contract rate — 2661 Towage. 2221 Funds including collection charges. 2662 Lockage. 2222 Other matter by valuation. 2663 Tonnage (in ballast). 2223 Other matter not by valuation. 2664 Tonnage (in cargo). 2230 Icing and refrigerating en route {incidental 2665 Navigation. to expressage). 2666 Pilotage. 2240 Storage {incidental to expressage). 2667 Convoying. 2250 Recrating, reboxing, or cooperage en route 2668 Berthing or mooring. {incidental to expressage). 2669 Other charges than above. 2290 Special and miscellaneous express charges. 2700 Removal of waste and cleaning streets. 2300 Parcel Post delivery. 2710 Removal of waste — 2400 Local transportation (drayage, floatage, light¬ 2711 Removal of garbage. erage, express, etc.): 2712 Removal of rubbish. 2410 Drayage. 2713 Removal of dead animals. 2420 Floatage and lighterage — 2714 Removal of household waste (except 2421 Floatage. ashes). 2422 Lighterage. 2715 Abatement of nuisances. 2430 Switching {local movement). 2716 Cleaning cesspools. 2440 Eire of animals and vehicles for local trans¬ portation purposes — 2720 Cleaning streets {including removal of ashes). 2441 Animals. 2721 Cleaning streets of dirt (including removal 2442 Animals with drivers. of ashes). 2443 Animals with drivers and forage. 2722 Removal of snow and ice. 2444 Animals with forage. 2900 Transportation of things, special and miscel¬ 2445 Vehicles. laneous charges incident to: 2446 Vehicles with animals and drivers. 2910 Duties. 2447 Vehicles with animals and drivers, includ¬ 2920 Entry fees and brokerages. ing loading or unloading. 2930 Tolls— 2448 Vehicles with animals, drivers, and forage. 2931 Bridge. 2449 Vehicles with animals, drivers, and forage, 2932 Ferry. including loading or unloading. 2933 Highway. 2450 Loading or unloading cars. 2940 Dredging {expense). 2460 Stevedoring. 2990 Other special and miscellaneous charges. 3 B 3"B4 (Services Other Than Personal.) B 3000 Subsistence and Support of Persons (Services Other Than Personae). n 3100 11 3200 B 3300 B 3100 B 3500 B 3600 B 3700 B 3000 Furnishing of fooil. Furnishing of lodging. Furnishing of food and lodging. Furnishing of food, lodging, and mis¬ cellaneous service. Per diem in lieu of suhsislence. Mileage in lieu of subsistence. Commutation of subsistence and sup¬ port. Special and miscellaneous services in¬ cident to subsistence and support of persons. B 3100 Furnishing of food: 10 3110 Single meals. 3120 Meal ticket. 3130 Boarding rates. 3190 Special and miscellaneous furnishing of food. 3200 Furnishing of lodging: * 11 3210 Room or rooms at hotel. 3220 Lodging at lodging house. 3290 Special and miscellaneous furnishing of lodg¬ ing. 3300 Furnishing of food and lodging: 12 3310 At hotel. 3320 Food and lodging at lodging and hoarding house. 3390 Special and miscellaneous furnishing of food and lodging. 3400 Furnishing of food, lodging, and miscella¬ neous services: 13 3410 At hotel. 3420 At lodging and boarding house. 3430 At institution — 3431 Prison. 3432 Hospital. 3433 Other institution. 3490 Special and miscellaneous (furnishing of food, lodging, and miscellaneous services). 3500 Per diem in lieu of subsistence: 14 3000 Mileage in lieu of subsistence. 15 10 “Furnishing of food” includes all expenditures for the service of furnishing and serving food prepared for consumption as dis¬ tinguished from expenditures for the purchase of provisions to be used as food. 11 “Furnishing of lodging” includes all expenditures for the ser¬ vice of furnishing lodging to transients and keeping the quarters furnished in condition for use, as distinguished from expenditures for the lease alone of quarters, furnished or unfurnished. 12 “Furnishing of food and lodging” includes all expenditures for the service of furnishing both food and lodging as defined in the last two preceding footnotes. is “Furnishing of food, lodging, and miscellaneous services" in¬ cludes all expenditures for the services of furnishing both food and lodging, as defined in the preceding footnotes, plus other miscellaneous services. 14 “Per diem in lieu of subsistence” Includes payments made in one sum to persons to reimburse all expenditures which they may have made for subsistence and support of whatever kind. 10 "Mileage in lieu of subsistence” as here used includes allow¬ ances for subsistence at a fixed rate per mile traveled, and ex¬ cludes the cost of transportation and compensation for personal services. B 3700 3710 3720 3730 3740 3790 3900 3910 3911 3912 3920 3930 3940 3950 3990 Commutation of subsistence and support of persons: 10 Subsistence, commutation of. Quarters or lodging, commutation of. Subsistence and quarters or lodging, com¬ mutation of. Beat and light, commutation of. Special and miscellaneous commutation of subsistence and support of persons. Special and miscellaneous services incident to subsistence and support of persons: Laundry — Piece rate. Weekly rate. Bath. Barber. Repairing shoes. Gratuities (tips for services of waiters, por¬ ters, etc.). Other special and miscellaneous services inci¬ dent to subsistence and support cf persons. B 4000 Subsistence and Care of Animals and Storage and Care of Vehicles (Ser¬ vices Other Than Personal). B 4100 B 4200 B 4300 B 4400 B 4500 B 4600 B 4700 B 4000 Forage, furnishing of. Stabling (without forage). Subsistence and care of animals. Subsistence and care of animals and storage and care of animal-drawn vehicles (one payment for all). Pasturage. Storage and care of animal-drawn ve¬ hicles. Storage and care of motor vehicles and motor-drawn vehicles. Special and miscellaneous services in¬ cident to the subsistence and care of animals and storage and care of ve¬ hicles. B 4100 4200 4300 4400 4410 4420 4500 4510 4520 4600 4610 4620 Forage, furnishing of. Stabling (without forage). Subsistence and care of animals. Subsistence and care of animals and storage and care of animal-drawn vehicles (one payment for all): For hauling persons. For hauling things. Pasturage: With grain. Without grain. Storage and care of animal-drawn vehicles: For hauling persons. For hauling things. 18 “Commutation of subsistence and support” includes allow¬ ances made to persons to cover all expenditures which they may make for certain Items of subsistence and support, no repayment to the City being required if the amount expended for these cer¬ tain items of subsistence and support fails to equal the allow¬ ance granted. 4 (Services Other Than Personae.) B 4-B 5 B 4700 4710 4720 4730 4740 4750 4900 4910 4920 4930 4940 Storage and care of motor vehicles and motor- drawn vehicles: Automobiles (for hauling persons). Motor cycles. Motor trucks (for hauling things). Aeroplanes. Dirigible balloons. Special and miscellaneous services incident to the subsistence and care of animals and storage and care of vehicles (veterinary services, A 61). Clipping. Shoeing. Cleaning animals (separate charge). Cleaning vehicles (separate charge). B 5000 Communication Service. B 5100 B 5200 B 5300 B 5400 B 5500 B 5600 B 5700 B 5800 B 5900 Land telegraph service. Marine cable service. Wireless telegraph service. Telephone service. Combined telegraph, cable, and tele¬ phone service. Postal service (not to include parcels post). Commercial messenger service. Delivery charges (for mail, telephone, telegraph, and cable messages). Special and miscellaneous incidents of communication service. B 5100 5110 5111 5112 5120 5121 5122 5130 5131 5132 5140 5141 5142 5150 5151 5152 5190 5200 5210 5220 Land telegraph service: Regular commercial rate — Day message. Night message. Commercial letter rate — Day message. Night message. City rate — Day message. Night message. Special contract — Special wire. Other service. Cipher or code messages — Day message. Night message. Special and miscellaneous land telegraph ser¬ vice. Marine cable service: Regular commercial rate. City rate. Marine cable service—Continued. B 5230 Special contract. 5240 Cipher or code message. 5290 Special and miscellaneous marine cable ser¬ vice. 5300 Wireless telegraph service. 5400 Telephone service: 5410 Commercial rate — 5411 Individual or private line limited. 5412 Individual or private line unlimited. 5413 Party lines limited. 5414 Party lines unlimited. 5415 Private branch exchange. 5420 Special contract — 5421 Individual or private line limited. 5422 Individual or private line unlimited. 5423 Party lines limited. 5424 Party lines unlimited. 5425 Private branch exchange. 5426 Other service. 5430 Tolls— 5431 Local. 5432 Long distance, day. 5433 Long distance, night. 5490 Special and miscellaneous telephone service. 5500 Combined telegraph, cable, and telephone service. 5600 Postal service (not to include parcels post, 13 2300): 5610 Domestic postage stamps (not to include registering or special delivery). 5620 Foreign postage stamps (not to include reg¬ istering or special delivery). 5630 Registering letters — 5631 Domestic stamps. 5632 Foreign stamps. 5640 Special delivery — 5641 Domestic stamps. 5642 Foreign stamps. 5650 Stamped envelopes, domestic (not to include registering or special delivery). 5660 Stamped envelopes, foreign (not to include registering or special delivery). 5670 Postal cards {domestic). 5680 Postal cards (foreign). 5690 Special and miscellaneous postal service — 5691 Post-office box rent. 5700 Commercial messenger service. 5800 Delivery charges: 5810 Mail. 5820 Telephone message. 5830 Telegram. 5840 Cable Message. 5890 Special and miscellaneous delivery charges. 5900 Special and miscellaneous incidents of com- munics. ion service. 5 B 6 (Ser\ t ices Other Than Personae.) B 6000 Printing, Engraving, Lithographing, and Binding (Services Other Than Personal). II 6100 B 0200 II G300 B 6400 II 6500 II 6600 H 6700 II 6800 II 6000 Printing;, binding;, and incurring of all expenses pertaining to the publica¬ tions issued by departments and bureaus when this is done under a single order or contract. Proof reading, independent of print¬ ing. Indexing and editing, independent of printing. Lithographing, engraving and engros¬ sing, independent of printing. Binding documents, reports, library books, and newspapers. Stenographic work, typewriting, and multigrnphing. Electrotyping and stereotyping, inde¬ pendent of printing. Taking, dexeloping, enlarging and printing photos and blue prints. Special and miscellaneous services incident to printing, engraving, litho¬ graphing, and binding. B 6100 6110 6120 6130 6140 6200 6210 6220 6300 6400 G401 6402 6403 6404 6405 6406 6407 6408 6409 6410 6411 6412 6413 6500 6501 6502 6503 6504 6505 6506 6507 Tlie printing, binding, and incurring of all ex¬ penses pertaining to the publications is¬ sued by departments and independent of¬ fices and their several bureaus, when this is done under a single order or contract: Annual reports. Publications bp classes issued by departments and bureaus other than annual reports. Miscellaneous series issued by departments and bureaus, not included under the above heads. Printing (not included in D 1112). Proof reading, independent of printing: Proof reading, technical. Proof reading, plain. Indexing and editing, independent of print¬ ing. Lithographing, engraving and engrossing, independent of printing: Lithographing. Photolithographing. Photogravure. Photogelatin. Planotype. Engraving, copper. Engraving, steel. Engraving, wood. Zinc etching. Wo# engraving. Die engraving. Half tones. Engrossing. Binding documents, reports, library books, and newspapers: Octavo, one-half leather. Octavo, full leather. Octavo, full canvas. Octavo, f ull duck. Octavo, cloth. Octavo, buckram. Octavo, full leather, flexible. Binding documents, reports, etc.—Continued. B 6508 Royal octavo, one-half leather. 6509 Royal octavo, full leather. 6510 Royal octavo, full canvas. 6511 Royal octavo, full duck. 6512 Royal octavo, cloth. 6513 Royal octavo, buckram. 6514 Royal octavo, full leather, flexible. 6515 Full fabrikoid, flexible. 6516 Quarto, one-half leather. 6517 Quarto, full leather. 6518 Quarto, canvas. 6519 Quarto, duck 6520 Quarto, cloth. 6521 Quarto, buckram. 6522 Full leather, flexible. 6523 Full fabrikoid, flexible. 6524 Over quarto, one-half leather. 6525 Over quarto, f ull leather. 6526 Over quarto, canvas. 6527 Over quarto, duck. 6528 Over quarto, cloth. 6529 Over quarto, buckram. 6530 Over quarto, one-fourtli bound, paper sides. 6531 Rebinding and repair of library books. 6532 Binding of original records. 6533 Rebinding and repair of record books. 6600 Stenographic work, typewriting, multigraph¬ ing, etc.: 6610 Stenographic work. 6620 Typewriting. 6630 Multigraphing. 6640 Mimeographing. 6700 Electrotyping and stereotyping. indei>endent of printing: 6710 Electrotyping —- 6711 Wood base. 0712 Solid or metal base. 6713 Unmounted work. 6714 Halftone work. 6715 Halftone nickeltype. 6716 Curved plates. 6717 Flat plates. 6720 Stereotyping — 6721 Wood base. 6722 Solid or metal base. 6723 Unmounted work. 6724 Book plates, containing halftone or line cuts. 6725 Curved plates. 6726 Flat plates. 6800 Photographing and making pliotogi'aphs and prints: 6810 Photographing. 6820 Developing plates and films. 6830 Making photographs and prints — 6831 Photographs. 6832 Blue prints. 6833 Sepia tones. 6840 Enlarging. 6900 Sjiecial and miscellaneous printing, etc. (service). 6 (Services Other Titan Personal.) B7-B8 B 7000 Advertising and Publication of Notices (Services Other Titan Personal). B 7100 B 7200 B 7300 B 7400 II 7500 II 7000 II 7700 II 7800 B 7000 Publication of Executive proclama¬ tions, announcements, and notices of forfeiture. Publication of notice of judicial action. Advertisement for bids. Advertisement for civil labor and civil service. Advertisement of sales of property, leases, and special privileges. Advertisement of service to be per¬ formed for fees. Publication of ordinances. Publication of information. Special and miscellaneous advertising for publication of notices. B 7100 7110 7120 7130 7200 7300 7310 7320 7330 7340 7350 7360 7390 7400 7500 7510 7520 7530 7600 7700 7800 7810 7900 Publication of executive proclamations, an¬ nouncements, and notices of forfeiture: Publication of Executive proclamations. Publication of announcements. Publication of notices of forfeiture. Publication of notice of judicial action. Advertisement for bids: Advertisements for bids for goods and sup¬ plies. Advertisements for bids for material. Advertisements for bids for construction. Advertisements for bids for equipment. Advertisements for bids for repairs. Advertisements for bids for live stock. Advertisements for special and miscellaneous bids. Advertisement for civil labor and civil service. Advertisement of sales of property, leases, and special privileges: Advertisement of sale of property. Advertisement of sale of leases. Advertisement of sale of special privileges. Advertisement of service to be performed for fees. Publication of ordinances. Publication of information: Lost and found ads. Special and miscellaneous advertising and publication of notices (service). B 8000 Furnishing of Heat, Light, Power, and Electricity (Services Other Than Personal). B 8100 Steam-heat service. B 8200 Air-heat service. B 8300 AVater-heat service. B 8400 Oil-light service. B 8500 Gaslight service. B 8000 Power service. B 8700 Furnishing of electricity, service. II 81100 Special and miscellaneous furnishing of heat, light, power, and electricity. B 8100 Steam-beat service: 8110 Time rate. 8120 Unit rate. 8200 Air-heat service: 8210 Time rate. 8220 Unit rate. 8300 Water-heat service: 8310 Time rate. 8320 Unit rate. 8400 Oil-light service: 8410 Time rate. 8420 Unit rate. 8500 Gaslight service: 8510 Maintenance of lights, etc. 8520 Charge for connection. 8530 Charge for meter. 8540 Charge for reading meter. 8550 Ter gas burner, time rate. 8560 Gas governors, per cent rate. 8570 Gas governors, time rate. 8580 Gas governors, unit rate. 8590 Special and miscellaneous gaslight service. 8600 Power service: 8610 Time rate. 8620 Minimum charge. 8630 Fixed charge. 8640 Connecting charge. 8700 Electricity service: 8710 Current for light and power service — 8711 Time rate. 8712 Unit rate. 8713 Minimum charge. 8714 Connecting charge. 8715 Meter charge. 8720 Current for light service — 8721 Time rate. 8722 Unit rate. 8723 Minimum charge. 8724 Connecting charge. 8725 Meter charge. 8726 Current per light, including maintenance. 8727 Maintenance. 8730 Current for power service — 8731 Time rate. 8732 Unit rate. 8733 Minimum charge. 8734 Connecting charge. 8735 Meter charge. 8900 Special and miscellaneous furnishing of beat, light, power, and electricity: 8910 Roasting coffee. 8920 Heat for quarters paid to owner or agent. 8930 Light for quarters paid to owner or agent. 8940 Illumination for signs. 7 B 9-C 2 (Services Other Than Personal—Materials.) B 9000 Special and Miscellaneous Services Other Than Personal (Including Repairs by Contract or Open-Market Order). I? 9100 9200 9300 9400 9410 9420 9430 9500 9600 9700 9710 9720 9721 9730 9731 9732 9800 9900 9910 9920 9930 Repairs to equipment (by contract or open- market order). Repairs to structures (by contract or open- market order). Storage of goods not incident to transporta¬ tion. Court and other public office fees and affi¬ davits, and other fees for notarial services: Court and other public office fees (including servin g war ran ts ). Affidavits. Other fees for notarial services. Commercial reference, clipping, and bill post¬ ing services. Computation and statistical services. Towel service, disinfectant service, and other sanitation services: Toivel and apron service. Disinfectant service — Antiseptic telephone mouthpiece service. Cleaning services — Window cleaning. Carpet cleaning. Sprinkling streets with water or oil. Special and miscellaneous services, other than personal: Burglar alarm service. Fire alarm service. Clock regulation service. 0. Materials (ISTot Specifically Adapted FOR PsE AS SurPLIES, EQUIPMENT, OR Structures). C JOOO C 2000 C 3000 C 4000 C 5000 C 0000 C 7000 C 8000 C 1)000 Raw material* (extracted but not re¬ duced or fabricated). Metals and metal products (reduced but not specifically adapted). Nonmetallic mineral products. Lumber and wood products. Fiber products. Paints and painters’ materials, var¬ nishes, shellac, enamels, etc. Hides, pelts, and leather, and other partially adapted animal products. Saps, gums, dyes, and other vegetable products (excluding grains, forage, wood, and fibre). Special and miscellaneous materials not specifically adapted for use as sup¬ plies, equipment, or structures. C 1100 Metal-producing minerals (raw materials): 1110 Ores of iron. 1120 Ores of copper. 1130 Ores of lead, tin, zinc, and tungsten. 1140 Ores of bismuth and antimony. Metal-producing minerals—Continued). C 1150 Ores of cobalt and niclcel. 1160 Ores of manganese, chromium,, and vanad¬ ium. 1170 Ores of gold, silver, platinum, and iridium. 1190 Special and miscellaneous metal-producing minerals. 1200 Asphalt, petroleum residues, and mineral tar and pitch. 1300 Other minerals, mineral by-products, and earths. 1400 Unadapted vegetable products and by-prod¬ ucts extracted, hut not reduced or fabri¬ cated (including seed grains). 1500 Unadapted animal products and by-products: 1510 Rate hides, fleeces, furs, and skins. 1520 Bones. 1530 Beeswax (not specifically adapted for use as supplies). 1540 Silkworms and raw silk. 1550 Shells and mother-of-pearl. 1560 Shoddy, tcaste, etc., in bales or bundles. 2100 Metals in pigs, blocks, blooms, slabs, ingots, and other unshaped forms. 2200 Castings: 2210 Iron. 2220 Steel. 2230 Malleable cast iron. 2240 Brass. 2250 Bronze. 2300 Metal in sheets and plates: 2310 Iron. 2320 Steel. 2330 Copper. 2340 Lead. 2350 Tin. 2360 Zinc. 2390 Special and miscellaneous metals in sheets and plates. 2400 Metals in bars, rods, wire, chains, and woven goods: 2410 Bars — 2411 Flat. 2412 Round. 2413 Square. 2430 Wire. 2440 Rods. 2450 Chains. 2460 Twisted strands, rope, and cables. 2470 Covered and coated wires. 2480 Woven goods. 2490 Special and miscellaneous metals in bars, rods, tcire chains, and woven goods — 2491 Band iron. 2500 Metals in rolled, wrought, or forged shapes. 2600 Pipe and pipe fittings (including metal plumb¬ ing materials and parts): 2610 Steel, and malleable, wrought, and cast iron pipes and tubing. 2620 Steel, and malleable, wrought, and cast iron pipe fittings. 2630 Sheet metal pipes, troughs, and fittings. 2650 Brass, bronze, zinc, and copper pipes and tubing. 2660 Brass, bronze, copper, and zinc pipe fittings. 8 (Materials.) C 2-C 4 Pipe and pipe fittings—Continued. C 2670 Lead and tin pipes, tubing, and pipe fittings. 2680 Metal plumbing materials and parts. 2690 Special and miscellaneous pipe and pipe fit¬ tings. 2700 Bolts, nuts, rivets, washers, nails, spikes, tacks, screws, etc.: 2710 Bolts and nuts. 2720 Washers. 2730 Rivets. 2740 Nails and spikes. 2750 Tacks, brads, and staples. 2760 Screws. 2770 Cotter pins. 2780 Belt hooks and couplings. 2800 Builders’, automobile, and cabinet makers’ hardware: 2810 Locks, hasps, and other fastenings. 2820 Butts, hinges, etc. 2830 Knobs, latches, and handles. 2850 Automobile hardivare and accessories (not equipment.) 2900 General hardware and hardware for ships. 3100 Stone, earth, sand, gravel, and slate (non- inetallic mineral products): 3110 Rough quarried stone. 3120 Dressed stone. 3130 Polished stone. 3140 Crushed stone. 3150 Sand. 3160 Gravel. 3170 Slate. 3180 Monumental stone. 3190 Special and miscellaneous stone, earth, gravel, and slate — 3191 Slabs. 3192 Grit. 3193 Stone dust. 3200 Lime, cement, and plaster products: 3210 Lime — 3211 Lump lime. 3212 Quick lime. 3213 Slaked lime. 3214 Lime paste. 3215 Hydraulic lime. 3220 Cement — 3221 Boman cement. 3222 Natural cement. 3223 Portland cement. 3224 Slag cement. 3225 Pozzuolaus. 3229 Special and miscellaneous cement. 3230 Mortar and plaster — 3231 Lime mortar. 3232 Cement mortar. 3233 Plaster of Paris. 3234 Stucco. 3235 Keene’s cement. 3236 Prepared plaster. 3300 Clay products and earthenware: 3310 Brick. 3320 Tiles. 3330 Pipe. Clay products and earthenware—Continued. C 3340 Earthenware plumbing. 3390 Special and miscellaneous clay products and earthenware. 3400 Bituminous, petroleum, and asphalt products. 3500 Asbestos and asbestos compounds. 3600 Magnesia and magnesia compounds. 3700 Glass and glass products (other than glass¬ ware) : 3710 Window glass and door glass. 3720 Plate glass (other than window and door). 3730 Glass lamp shades and globes. 3900 Special and miscellaneous nonmetallic min¬ eral products. 4100 Round timber (including brush, posts, poles, and piles): 4110 Brush. 4120 Rods and poles. 4130 Posts. 4140 Piles. 4150 Spars. 4190 Special and miscellaneous round timber. 4200 Ties, and hewn timber. 4300 Sawed lumber and dimension stuffs. 4400 Lumber, tongued, grooved, rabbeted, and figured. 4500 Moldings and casings. 4600 Sashes, doors, blinds, and other mill products: 4610 Sashes. 4620 Doors. 4630 Blinds. 4640 Screens, doors, and windows. 4650 Columns and pedestals, pillars and capitals. 4660 Newel posts, balusters, stair, porch, and office railings. 4670 Wainscoting, casings, door, and window trim¬ mings. 4680 Parquetry flooring. 4690 Special and miscellaneous mill products -— 4691 Plate rails. 4692 Spouting and gutteiing. 4693 Ornamental guide work and gable orna¬ ments. 4694 Brackets. 4700 Shingles and laths. 4800 Blocks, shooks, bolts: 4810 Shingle bolts. 4820 Stave bolts. 4840 Last blocks. 4850 Wagon blocks. 4860 Head blocks. 4870 Box shooks. 4900 Special and miscellaneous lumber and wood products: 4901 Pickets. 4902 Palings. 4903 Staves. 4904 Veneers. 4905 Boots. 4906 Bark. 4907 Cork. 4908 Beeds. 4909 Pulp wood. 9 C 4-D 1 (Materials—Supplies.) Special and miscellaneous lumber and wood Manufactured leather—Continued. products—Continued. C 7320 Boot and shoe leather. C 4911 Wood pulp. 7330 Belting. 4912 Indurated fiber. 7340 Glove leather. 4913 Basket work. 7350 Pianoforte leather. 4914 Battan. 7360 Leather lacings and straps. 4915 Excelsior. 7400 Hair and feathers: 4916 Compo board. 7410 Horsehair. 4917 Stakes. 7420 Camel’s hair, alpaca. 4918 Sawdust—not for cleaning-, see also D 4920 7430 Curled hair. and D 6530. 7440 Haircloth. 4919 Chair seats. 7450 Bristles. 5100 Spun fiber products. 7460 Feathers. 5200 Twisted fiber products. 7470 Down. 5300 Cordage. 7480 Hair waste. 5400 Knitted and knotted products. 7500 Glue and gelatin. 550U Woven products and fabrics: 7600 Bone and bone products: 5510 Cotton cloths. 7610 Whalebone. 5520 Woolen cloths. 7700 Horn and horn products. 5530 Linen cloths. 7900 Special and miscellaneous hides, pelts, leather, 5540 Silk cloths. and other partially adapted animal prod- 5550 Grass cloths and coarse fabrics. ucts: 5560 Mixed goods. ’ 7904 Fish bladders. 5570 Ribbons. 7905 Isinglass. 5580 Tapes, cords, and braids. 7906 Parchment. 5590 Special and miscellaneous tooven products 7907 Ox bladders. and fabrics. 7908 Catgut. 5600 Felted products (except paper) not speci- 7909 Fish gut. fically adapted. 7910 Worm gut. 5900 Special and miscellaneous fiber products: 7911 Quills. 5910 Wall paper. 8100 Saps. 5920 Building papers. 8200 Gums (other than rubber), 6100 Bases (painters’ materials). 8300 Dyes. 6200 Vehicles. 8400 Oils. 6300 Solvents. 8500 Extracts. 6400 Driers and fillers. 8600 Bai'ks. 6500 Dry paints and products. 8700 Rubber products. 6600 Varnishes and shellacs. 8800 Grasses and mosses. 6700 Mixed paints in oil and other vehicles. 8900 Special and miscellaneous partially adapted 6800 Enamels. vegetable products. 6900 Special and miscellaneous paints, etc.: 9000 Special and miscellaneous, materials and 6910 Kalsomine and cold-water paint. parts, not elsewhere classified: 6920 Sizing. 9100 Metals and metal parts. 6930 Floor oils. 9200 Non-metallic materials and parts. 6940 Putty. 9300 Lumber and wood materials and parts. 6950 7100 7110 7120 Slating paints and silicate paints. Cured and dressed hides, furs, pelts, and skins: Cowhide and calfskin. Wool, fleece, and sheepskin. D 1000 Stationery, Drafting. Scientific, 7130 7140 Coat skin. Furs. and Educational Supplies. 7150 7190 Fish skins. Special and miscellaneous cured and dressed — hides, furs, pelts, and skins. D 1100 Office supplies. 7200 Leather, dressed: D 1200 Drafting, and artists’ supplies. 7210 Patent leather 13 1300 Photographic supplies, drugs, medi¬ cines, hospital, laboratory, and other scientific supplies. 7220 Morocco leal her. 7230 Enameled leather. 13 1400 Educational supplies. 7240 Japanned leather. n 1500 Magazines and pamphlets. 7300 Manufactured leather: 13 D 1600 Newspapers and clippings. 1700 Commercial reference book*. 7310 Sole leather D 1000 Special and miscellaneous supplies. 10 (Supplies.) D1 D 1100 1110 1111 1112 1113 1114 1115 1116 1117 1118 1119 1120 1121 1122 1123 1134 1128 1126 1129 1130 1140 1141 1142 1143 1144 1145 1146 1147 1148 1149 1150 1151 1152 1153 1154 1155 1160 1161 1162 1163 1164 1165 1166 Office supplies: Paper — Plain paper in sheets and rolls, except blotting-, wrapping, and cover paper (excluding toilet paper). Printed forms, letterheads, and blanks. Envelopes, mailing jackets, tubes, and fil¬ ing folders, and wallets. Cards, guides, tags, and tag strings. Carbon and ink coated papers. Wrapping, blotting, and cover paper in rolls or sheets. Blank books. Cardboard, binder’s board, strawboard, tag board, and oil board. Special and miscellaneous papers (includ¬ ing (1) specially protected papers for checks, money orders, and bank notes; (2) gum paper in sheets or rolls, labels, paper seals, and paper binders; (3) book covers). Handwriting supplies (excluding paper, ink, and receptacles) — Pencils, leads, and crayons. Penholders, pencil holders, crayon holders (including fountain pens). Pens. Eradicators and erasers. Pencil-point protectors. Desk pads, blotter holders, and hand blot¬ ters (rocker). Special and miscellaneous handwriting supplies. Paper cutters and shears, rulers, pointers, and weights (expendable). Supplies for office devices (excluding paper )— Typewriter ribbons and other office ma¬ chine ribbons. Brushes (typewriter, copying bath, muci¬ lage, and paste). Pads and cloths for copying baths. Inking pads for hand stamping devices. Seals (metal). Composition for copying devices. Eyelets, staples, and other fasteners for hand fastening machines. Supplies for duplicating machines. Special and miscellaneous supplies for office devices. Hand stamping, punching and fastening de¬ vices — Buober stamps. Metallic stamps. Numbering devices. Eyelet punches. Fastening devices. Adhesives, clips, and fasteners (other than those included in D 1U/0) Glue, paste, and mucilage. Pins. -Clips and fasteners (other than those in¬ cluded in D 1140). Twine. Tape (cloth) and seal ribbons. Eubber bands and rings. Office supplies—Continued. D 1167 Sealing wax and metal. 1168 Metal tags. 1169 Special and miscellaneous adhesives, clips, and fasteners (including adhesive cloth other than tape). 1170 Inks— 1171 Writing inks. 1172 Printing and lithographing inks. 1173 Drafting, drawing, and artists’ inks. 1174 Inks for office devices. 1179 Special and miscellaneous inks. 1180 Desk receptacles, waste baskets and desk covers —- 1181 Ink wells. 1182 Sponge and mucilage cups. 1183 Match holders. 1184 Pen trays, racks, and pin cushions. 1185 Furniture covers. 1186 Desk baskets, trays, and book supports. 1187 Waste baskets. 1188 Twine pots. 1189 Special and miscellaneous desk supplies. 1190 Special and miscellaneous office supplies — 1191 Office sponges. 1192 Pencil pointers. 1193 Office packing receptacles and other pack¬ ing supplies (other than in D 1113 and D 9800). 1194 Binders and stub files. 1195 Desk calendar pads. 1196 Protectors for book corners. 1197 Finger cots. 1198 Keys and key rings. 1199 Other special and miscellaneous office sup¬ plies. 1200 Drafting and artists’ supplies (except inks, D1173): 1210 Draining and tracing cloth. 1220 Process paper and process cloth. 1230 Water colors. 1240 Artists' charcoal. 1250 Thumb tacks. 1260 Pounce. 1270 Compasses and other minor drafting and ar¬ tists' supplies. 1290 Miscellaneous drafting and artists' supplies. 1300 Photographic supplies, drugs, medicines, hos¬ pital, laboratory, and other scientific sup¬ plies: 1310 Photographic supplies — 1311 Developing and fixing chemicals. 1312 Films, photographic. 1313 Plates, photographic, and lantern slides. 1314 Paper, developing. 1315 Paper, printing out. 1316 Photographic glass, celluloid, and gelatin. 1317 Mounts, mounting tissue, and mats. 1319 Special and miscellaneous photographic supplies (including (1) albumen, (2) photographic clips, (3) cotton pyroxy¬ lin, (4) brushes, (5) opaque, (6) glass push pins, (7) negative preservers, (8) photographic varnish). 2 11 D 1 - D 2 (Supplies.) Photographic supplies, drugs, etc.—Continued. D 1320 Chemicals. 1330 Drugs and medicinal preparations (other than chemicals) — 1331 United States Pharmacopoeia (official). 1332 New and non-official remedies. 1333 Proprietary and patent remedies (not in D 1332). 1334 N. F. (National formulary drugs and medi¬ cinal preparations.) 1335 Drugs and medicinal preparations not found in above classes. 1340 Hospital and surgical supplies (other than chemicals, drugs, and medicinal prepara¬ tions) . 1350 Laboratory supplies (other than drugs and chemicals). 1360 Veterinary supplies (excluding chemicals, drugs, and medicinal preparations listed under D 1330). 1390 Special and miscellaneous scientific supplies. 1400 Educational supplies: 1410 Blackboard challc. 1420 Erasers. 1430 Kinder partner's supplies. 1440 Expendable charts. 1450 Slates. 1460 Sheet music. 1470 Expendable books. 1500 Magazines and pamphlets (excluding library stock): 1510 Literary and recreational magazines. 1520 Trade periodicals. 1530 Pamphlets. 1590 Special and miscellaneous. 1600 Newspapers and newspaper clippings. 1700 Commercial reference books: 1710 Directories. D 2000 Fuel (Including Burning and Il¬ luminating Gases, Oils, and Liquids). D 2100 D 2200 D 2300 D 2400 D 2000 Solid fuel. Liquid fuel and illuminnnts and wicks. Gas fuel and illuminants (Including mantles). Solid illuminants. Special and miscellaneous fuel. D 2100 2110 2111 2112 2113 Solid fuel: Coal and lignite — Anthracite or hard coal (including (1) fur¬ nace, (2) egg, (3) stove, (4) chestnut, (5) pea, (6) buckwheat, (7) washings and screenings, etc.). Semianthracite coal (including (1) fur¬ nace, (2) egg, (3) stove, (4) chestnut, (5) pea, (6) buckwheat, (7) washings and screenings, etc.). Semibituminous coal (including (1) run of mine, (2) lump, (3) egg, (4) straw nut, (5) pea, (6) slack, etc.). Solid fuel—Continued. D 2114 Bituminous or soft coal (including (1) run of mine, (2) lump, (3) egg, (4) straw nut, (5) pea, (6) slack, etc.). 2115 Cannel coal. 2116 Lignite or brown coal (including (1) bitu¬ minous wood, (2) brown coal, (3) pitch coal, (4) ordinary lignite). 2119 Special and miscellaneous coal and lignite. 2120 Peat. 2130 Coke — 2131 Oven coke (or furnace coke). 2132 Oas coke (retort coke). 2133 Coke breeze. 2134 Soft coke. 2139 Special and miscellaneous coke. 2140 Charcoal — 2141 Wood charcoal. 2142 Animal charcoal. 2149 Special and miscellaneous charcoal. 2150 lYood, kindling, and matches — 2151 Firewood (including (1) oak, (2) white' pine, (3) yellow pine, (4) hickory, (5) poplar, (6) ash, etc.). 2152 Shavings and planing-mill refuse. 2153 Kindlings. 2154 Matches. 2160 Briquets, patent and artificial fuels — 2161 From anthracite screenings. 2162 From bituminous slack. 2163 From sawdust and wood refuse. 2164 From lignite. 2165 From peat. 2166 From coke. 2169 From special and miscellaneous substances. 2170 Minor solid fuels and by-products — 2171 Bagasse. 2172 Waste, jute, and refuse from textile mills. 2173 Straw and refuse from paper mills. 2174 Defuse from cottonseed-oil mills. 2175 Sawdust. 2176 Corncobs. 2177 Spent tan bark. 2179 Other minor fuels and by-products. 2200 Liquid fuel and illuminants and wicks: 2210 Crude petroleum. 2220 Petroleum distillates — 2221 Kerosene. 2222 Export oil (low flash). 2223 Headlight oil (flash above 150° F.). 2224 Mineral sperm (flasn above 300° F.). 2225 Gasoline, benzine, and naphtha. 2228 Paraffin oil. 2229 Special and miscellaneous petroleum dis¬ tillates. 2230 Petroleum residue, tar, and pitch — 2231 Petroleum refuse. 2232 Coal tar. 2233 Candle tar. 2234 Pitch. 2239 Special and miscellaneous petroleum resi¬ dues. 12 D 2240 2241 2242 2243 2249 2250 2251 2252 2253 2254 2255 2256 2259 2260 2261 2262 2269 2270 2271 2279 2280 2300 2310 2320 2330 2340 2350 2360 2370 2371 2372 2379 2380 2390 2391 2392 2400 2410 2411 2420 2430 2431 2432 2433 2434 2435 2436 2437 2439 2440 2900 Liquid fuel, illuminants and wicks —Continued. Alcohols —- Grain alcohol. Wood alcohol. Denatured alcohol. Special and miscellaneous alcohol. Animal and fish oils — Liver oil. Menhaden oil. Whale or train oil. Seal oil. Sperm oil. Lard oil. Special and miscellaneous animal and fish oils. Vegetable oils — Olive oil. Cottonseed oil. Special and miscellaneous vegetable oils. Mixed oils — Signal oil. Special and miscellaneous mixed oils. Wiclcs. Gas fuel and illuminants (including mantles) : Water gas. Air gas. Oil gas. Coal gas. Producer gas. Natural gas. By-product gas — Coke-oven gas. Blast-furnace gas. Special and miscellaneous by-product gas. Mixed gases. Special and miscellaneous gas fuel and illu¬ minants — Acetylene gas. Gas mantles. Solid illuminants: Petroleum derivatives — Paraffin. Mineral, animal, and vegetable fats and waxes. Candles — Paraffin candles. Stearine candles. Tallow candles. Sperm candles. Wax candles. Ceresin candles. Adamantine candles. Special and miscellaneous candles (includ¬ ing coach candles). Tapers. Special and miscellaneous fuel. (Supplies.) D 2-D 3 D 3000 Mechanics’, Engineers’, and Elec¬ tricians’ Supplies; Eurnace and Foun¬ dry Supplies. D 3t00 Lubricants. D 3200 Packing, calking, and gaskets. D 3300 Polishing and abrading supplies. D 3400 Waste and wipers. D 3500 Electricians’ and lighting supplies (not otherwise classified). D 3600 Foundry and furnace supplies. D 3700 Supplies used in the applied arts. D 3800 Refrigeration supplies. D 3000 Special and miscellaneous mechanics’ engineers’, and electricians’ supplies; furnace and foundry supplies. D 3100 Lubricants: 3110 Oils, animal— 3111 Fish oil. 3112 Lard oil. 3113 Neat’s-foot oil. 3114 Porpoise oil. 3115 Sperm oil. 3116 Whale oil. 3119 Special and miscellaneous animal oils. 3120 Oils, vegetable — 3121 Olive oil. 3122 Nut oil. 3123 Castor oil. 3124 Cottonseed oil. 3125 Linseed oil. 3129 Special and miscellaneous vegetable oils. 3130 Oils, mineral —- 3131 “Machine oil” of various grades. 3132 “Cylinder oil.” 3133 “Engine oil.” 3134 “Gasmotor oil.” 3135 “Dynamo oil.” 3136 “Transformer oil.” 3137 “Turbine oil.” 3138 “Pneumatic-tools oil.” 3139 Other mineral oil (including typewriter oil). 3140 Greases and paste ( not compound) — 3141 “Axle grease.” 3142 Vaseline (petrolatum). 3143 Candles, lubricating. 3144 Tallow. 3149 Special and miscellaneous greases and pastes (not compound). 3150 Dry lubricants — 3151 Graphite. 3152 Talc. 3153 Mica. 3159 Special and miscellaneous dry lubricants. 13 D 3 (Supplies.) Lubricants —Continued. D 3160 Compound lubricants ( including cutting com¬ pounds and oils, and belt dressing) — 3161 Mixed lubricating oils. 3163 “Dags.” 3163 Compound lubricating greases and pastes. 3164 Compound or dry lubricants. 3163 Belt dressing. 3166 Cutting compounds and oils. 3169 Special and miscellaneous compound lubri¬ cants. 3190 Special and miscellaneous lubricants. 3200 Packing, calking, and gaskets: 3210 Asbestos and composition packing and calk¬ ing — 3211 Sheet, woven. 3212 Gland, cloth insertion. 3213 Gland, wire insertion. 3214 Gland, spiral. 3215 Gland, cut. 3216 Gland, wicking. 3217 Bing, packing. 3219 Special and miscellaneous asbestos and composition packing and calking. 3220 Rubber and composition packing and calk¬ ing — 3221 Sheet, pure. 3222 Sheet, cloth insertion. 3223 Sheet, wire insertion. 3224 Sheet, vulcanized. 3225 Sheet, hard. 3226 Gland. 3227 Buibber washers. 3229 Special and miscellaneous rubber and composition packing and calking. 3230 Leather packing and calking — 3231 Leather in hides. 3232 Leather cut to shapes (washers). 3233 Leather, cupped. 3234 Leather specially treated. 3235 Leather hydraulic packing.. 3236 Leather machine packing. 3239 Special and miscellaneous leather packing and calking. 3240 Vegetable, other than rubber, packing and calking — 3241 Fiber. 3242 Cotton sheet. 3243 Cotton wicking. 3244 Wool wicking. 3245 Flax, hemp, and jute. 3246 Oakum. 3247 Gum. 3248 Vegetable (other than rubber) washers. 3249 Special and miscellaneous vegetable pack¬ ing and calking (other than rubber). 3250 Gaskets and grommets — 3251 Asbestos and composition. 3252 Bubber and composition. 3253 Fiber. 3254 Combination with metals. 3259 Special and miscellaneous gaskets and grommets. Packing, calking, and gaskets—Continued. D 3270 Metal packing and calking. 3280 Valve disks and pump valves. 3290 Special and miscellaneous packing, calking, and gaskets (including proprietary). 3300 Polishing and abrading supplies: 3310 Sands and powders — 3311 Sands. 3312 Glasses. 3313 Emery. 3314 . Carborundum. 3315 Alundum. 3316 Chalk. 3317 Whiting. 3318 Pumice stone. 3319 Special and miscellaneous sands and pow¬ ders. 3320 Papers, coated — 3321 Sandpaper. 3322 Emery paper. 3323 Carborundum paper. 3324 Alundum paper. 3325 Cut disks of above. ’3329 Special and miscellaneous papers coated. 3330 Cloths, coated — 3331 Sand cloth. 3332 Emery cloth. 3333 Carborundum cloth. 3334 Alundum cloth. 3335 Cut disks, sand cloth. 3336 Cut disks, emery cloth. 3337 Cut disks, carborundum cloth. 3338 Cut disks, alundum cloth. 3339 Special and miscellaneous cloths, coated. 3340 Pastes — 3341 Emery composition. 3342 Carborundum composition. 3343 Ghalk composition. 3344 Whiting composition. 3349 Special and miscellaneous pastes. 3350 Liquids — 3351 Emery composition. 3352 Chalk composition. 3353 Whiting composition. 3359 Special and miscellaneous liquids. 3360 Grinding tcheels — 3361 Vitrified grinding wheels. 3362 Bubber grinding wheels. 3363 Shellac grinding wheels. 3364 Glue grinding wheels. 3369 Special and miscellaneous grinding wheels. 3370 Grinding shapes — 3371 Vitrified grinding shapes. 3372 Bubber grinding shapes. 3373 Shellac grinding shapes. 3374 Glue grinding shapes. 3379 Special and miscellaneous grinding shapes. 3380 Buffs and belts — 3381 Leather buffs. 3382 Cloth buffs. 3383 Silk buffs. 3384 Belts. 14 D 3385 3386 3389 3390 3400 3410 3420 3430 3440 3450 3460 3490 3500 3510 3520 3530 3540 3550 3560 3570 3580 3590 3591 3592 3593 3600 3610 3620 3630 3650 3660 3670 3680 3690 3691 3700 3710 3720 3730 3731 3732 3733 3734 3735 3800 3900 3940 3950 Polishing and abrading supplies—Continued. Pelting. Gloves. Special and miscellaneous buffs and belts. Special and miscellaneous polishing and abrading supplies. Waste and wipers: Waste, cotton, white. Waste, cotton, colored. Waste, silk. Waste, rags. Wipers, cotton. Wipers, silk. Special and miscellaneous waste and wipers. Electricians’ and lighting supplies (not other¬ wise classified): Dry batteries ( complete ). Wet batteries {complete). Battery renewals. Carbons (except battery renewals). Electric light bulbs. Fuses. Minor gas lighting supplies. Minor electric lighting supplies. Special and miscellaneous electricians’ sup¬ plies not elsewhere classified — Varnish cloth, insulating cloth, and tape. Insulating compound. Liquid for coloring electric lamps. Furnace and foundry supplies: Bone ash. Charcoal. Sand. Fluxes. Blacking. Facings. Core compounds. Special and miscellaneous furnace and foun¬ dry supplies —- Furnace cement and fire clay. Supplies used in the applied arts (consumed in use but not components of a finished article): Soldering and welding pastes and alum. Engraving and lithographing plates. Brushes (excluding cleaning, mucilage, and paste brushes )— Paint and varnish brushes. Kalsomining, stucco, and whitewashing brushes. Stippling, surfacing, and paper-hanging brushes. Glue brushes. Printers’ and engravers’ brushes. Refrigeration supplies. Special and miscellaneous mechanics,’ en¬ gineers,’ and electricians’ supplies; fur¬ nace and foundry supplies: Minor tools and implements not chargeable to equipment. Type not chargeable to equipment. (Supplies.) D3-D4 D 4000 Cleaning and Toilet Supplies., D 4100 D 4200 D 4300 D 4400 II 4500 D 4600 L> 4700 D 4800 D 4000 Soaps, soap powders, and liquids. Chemical cleansers. Polishes (other than mechanics’ abrad¬ ing supplies), and washing oils. Toilet brushes and combs (expend¬ able). Disinfectants, fungicides, germicides, vermicides, insecticides, and other prepared animal poisons. Toilet paper. Toilet liquids, pastes, powders, and perfumes (excluding preparations for the teeth). Sponges (natural and artificial), fa¬ brics, brooms, buckets, and brushes. Special and miscellaneous cleaning and toilet supplies. D 4100 Soaps, soap powders, and liquids: 4110 Toilet soaps in bars, cakes, or chips (includ¬ ing shaving soap). 4120 Toilet soaps in pastes and liquids. 4130 Toilet soap powders. 4140 Laundry and cleaning soaps in bars, cakes, or chips. 4150 Laundry and cleaning soaps in pastes or liquids. 4160 Laundry and cleaning soaps in powders. 4200 Chemical cleansers: 4210 Sodium atid potassium hydrate (concentrated lye). 4230 Ammonia hydrate — laundry. 4240 Borax. 4250 Sodium carbonate (washing soda or sal soda). 4280 Proprietary chemical compounds (including compounds for cleaning boilers). 4290 Special and miscellaneous chemical cleans¬ ers) . 4300 Polishes (other than mechanics’ abrading supplies) and washing oils: 4310 Metal polishes in cakes, bars, or chips. 4320 Metal polishes in pastes. 4330 Metal polishes in liquids. 4340 Metal polishes in powders. 4350 Metal washing oils. 4360 Prepared wood and stone polishes and oils. 4400 Toilet brushes and combs (expendable). 4500 Disinfectants, fungicides, germicides, vermi¬ cides, insecticides, and other prepared animal poisons: 4510 Disinfectants — 4511 Liquid. 4512 Solid. 4520 Fungicides and germicides. 4530 Insecticides and vermicides. 4540 Insect preventatives. 4550 Rat and other prepared animal poisons. 4600 Toilet paper: 4610 In sheets. 4620 In rolls. 15 D4-D5 (Supplies.) D 4700 Toilet liquids, pastes, powders, and perfumes (excluding preparations for the teeth): 4710 Toilet liquids. 4720 Toilet pastes. 4730 Toilet powders. 4740 Perfumes. 4800 Sponges (natural and artificial) and fabrics, and expendable brooms, buckets and brushes: 4810 Sponges, natural. 4830 Sponges, artificial (rubber composition). 4840 Brooms, brushes, mops and dusters (expend¬ able). 4850 Buckets and dust pans (expendable). 4860 Towels and toweling. 4870 Wash cloths. 4880 Chamois. 4890 Fabrics (other than towels and wash cloths). 4900 Special and miscellaneous cleaning and toilet supplies: 4910 Tooth liquids, pastes, powders, and picks. 4920 Sweeping substances, sawdust, etc. 4930 Laundry supplies not otherwise classified, (including blueing, clothespins and starch). 4940 Harness dressing and soap. 4960 Shoe polish. 4970 Paint remover. D 5000 1 Wearing Apparel, Linen, and Hand Sewing Supplies. D 5100 Outer garments. D 5200 Hand coverings and accessories, and head coverings. D 5300 Outer footwear and leggings. D 5400 Underwear, hosiery, shirts, and shirt waists. D 5500 Handkerchiefs and neckwear and sup¬ ports for clothing. D 5600 Table and bed linen. 1) 5800 Hand sewing supplies. D 5900 Special and miscellaneous wearing ap¬ parel. D 5100 Outer garments: 5110 Overcoats; raincoats — 5111 Overcoats. 5112 Raincoats. 5120 Furs. 5130 Capes — 5131 Ponchos. 5140 Jackets. 5150 Uniforms, suits and dresses — 5151 Uniforms and suits (men’s). 5152 Dresses. 5153 Kimonos and dressing gowns. 5160 Parts of suits — 5161 Blouses, jumpers, and overshirts. Outer garments—Continued. D 5162 Breeches. 5163 Coats (for men). 5164 Coats (for women). 5165 Jerseys and knit waists. 5166 Trousers. 5167 Tunics and waistcoats. 5169 Special and miscellaneous suits or parts of suits. 5170 Shawls. 5190 Special and miscellaneous outer garments —- 5191 Jeans (overalls). 5200 Head coverings and accessories and hand coverings: 5210 Men’s hats. 5220 Women’s hats. 5230 Caps and knitted headwear. 5240 Bonnets. 5250 Veils and veilings and hatpins. 5260 Ear muffs. 5270 Gloves and mittens. 5280 Wristlets. 5290 Special and miscellaneous head coverings and accessories and hand coverings —• 5291 Hairpins. 5292 Head nets—mosquito. 5293 Face masks for detectives. 5294 Auto goggles and spectacles. 5295 Respirators. 5300 Outer footwear and leggings: 5310 Boots — 5311 Boots, leather. 5312 Boots, rubber. 5313 Boots, felt. 5319 Special and miscellaneous boots. 5320 Shoes — 5321 Shoes, leather. 5322 Shoes, felt. 5323 Shoes, rubber. 5329 Special and miscellaneous shoes. 5330 Slippers — 5331 Slippers, leather. 5332 Slippers, felt. 5339 Special and miscellaneous slippers. 5340 Gaiters. 5350 Leggings. 5360 Spats and puttees. 5380 Materials specifically adapted for making outer footwear and leggings; shoe laces. 5390 Special and miscellaneous outer footwear and leggings — 5391 Moccasins. 5392 Parkas. 5393 Snow packs. 5400 Underwear, hosiery, shirts, and shirt waists: 5410 Underwear — 5411 Drawers. 5412 Undershirts. 5413 . Union suits. 5420 Hosiery — 5421 Men’s hosiery. 16 (Supplies.) D 5-D 6 Underwear, hosiery, and shirts—Continued. D 5424 Women’s hosiery. 5429 Special and miscellaneous hosiery (in¬ cluding stocking feet). 5430 Chemises. 5440 Petticoats. 5450 Shirt waists. 5460 Shirts. 5470 Chest-protecting vests. 5480 Materials specifically adapted to making underwear, hosiery, shirts, and shirt waists. 5490 Special and miscellaneous underwear, hosiery, shirts, and shirt waists — 5491 Corsets and corset covers. 5500 Handkerchiefs, cuffs, and neckwear, and sup¬ ports for clothing: 5510 Collars and cuffs. 5520 Neckties and cravats. 5530 Handkerchiefs. 5540 Neck scarfs. 5550 Belts. 5560 Suspenders. 5570 Garters and sleeve supporters. 5590 Special and miscellaneous cuffs and neck¬ wear and supports for clothing — 5591 Collar and shirt buttons. 5592 Shoes laces. 5600 Table and bed linen: 5610 Table linen — 5611 Covers. 5612 Table cloths. 5613 Napkins. 5614 Doilies and centre pieces. 5620 Bed linen — 5621 Sheets. 5622 Pillow cases. 5623 Bolster cases. 5624 Shams. 5800 Hand-sewing supplies: 5810 Needles. 5820 Pins. 5840 Thimbles. 5850 Crochet hooks. 5860 Beeswax (for sewing). 5870 Work baskets , 5880 Thread and buttons, hooks and eyes. 5890 Special and miscellaneous hand-sewing sup¬ plies. 5900 Special and miscellaneous wearing apparel: 5910 Bath robes. 5920 Nightgowns. 5930 Infant specialties. 5950 Aprons. 5980 Materials specifically adapted for manufac¬ ture of wearing apparel and not elsewhere classified under D 5000. D 6000 Fokage and Other Supplies for Animals. D 6100 1) 6200 D 6300 1) 6400 D 6500 D 6700 D 6000 Roughage. Grain. By-produets. Succulent feed not by-products. Bedding. Horseshoes, hoof pads, collar pads, packing, and dressing. Miscellaneous forage and supplies for animals. D 6100 Roughage: 6110 Timothy — 6111 Baled. 6112 Loose. 6120 Alfalfa and clover — 6121 Alfalfa hay. 6122 Clover hay. 6123 Alfalfa meal. 6124 Clover meal. 6130 Wild hay — 6131 Blue stem hay. 6132 Prairie hay. 6133 Kansas upland prairie hay. 6134 Nebraska upland prairie hay. 6135 Wild oat hay. 6136 Oklahoma prairie hay. 6140 Corn fodder and stover — 6141 Corn fodder. 6142 Corn stover. 6150 Feed straw — 6151 Oat straw. 6152 Wheat straw. 6153 Rye straw. 6154 Pea straw. 6155 Bean straw. 6160 Hungarian millet and “panic hay ,” 6170 Kafir corn. 6190 Miscellaneous roughage — 6191 Cow pea hay. 6192 Soja bean hay. 6193 Tame oat hay. 6194 Wheat hay. 6195 Wheat and oat hay mixed. 6196 Timothy and clover hay mixed. 6199 Other miscellaneous roughage. 6200 Grain: 6210 Corn — 6211 Cracked. 6212 Corn on cob. 6213 Shelled and cleaned. 17 D 6 (Supplies.) Forage and supplies for animals—Continued. By-products —Continued. D 6214 Meal. D 6316 By-products of sugar mills (including (1) 6219 Miscellaneous corn. molasses, (2) beet pulp, wet, (3) beet 6220 Oats — pulp, dry, (4) molasses feeds). 6221 Red oats, whole. 6319 Special and miscellaneous mill by-products. 6222 Red oats, ground or crushed. 6320 Packing house by-products — 6223 Red oats, clipped. 6321 Tankage. 6224 Red oats, recleaned. 6322 Blood meal. 6225 White oats, whole. 6323 Meat meal. 6226 White oats, ground or crushed. 6324 Meat scrap. 6227 White oats, clipped. 6325 Ground bone. 6228 White oats, recleaned. 6329 Miscellaneous packing-house by-products. 6229 Mixed oats. 6330 Dairy by-products — 6230 Barley —- 6331 Skimmed milk. 6231 Whole barley. 6332 Buttermilk. 6232 Crushed barley. 6333 Whey. 6233 Ground barley. 6339 Miscellaneous dairy by-products. 6240 Wheat- 6340 Brewery by-products — 6241 Winter wheat. 6341 Wet (brewers’) grain. 6242 Spring wheat. 6342 Dry (brewers’) grain. 6249 Miscellaneous wheat. 6343 Malt sprouts. 6250 Spelts or emmer. 6349 Miscellaneous brewery by-products. 6260 Cotton seed. 6350 Distillery by-products — 6270 Flaxseed. 6351 Dry distillery grain. 6280 Rye — 6352 Distillery slop. 6281 Whole rye. 6359 Miscellaneous distillery by-products. 6282 Meal. 6400 Succulent feed not by-products: 6283 Chop. 6410 Ensilage (silo). 6290 Miscellaneous grain — 6420 Turnips. 6292 Milo maize. 6430 Rape. 6294 Peas. 6440 Mangels. 6295 Beans. 6450 Cabbages. 6296 Oats and corn (half and half). 6460 Carrots. 6297 Canary seed. 6470 Sugar beets. 6299 Other miscellaneous grain. 6480 Forage beets. 6300 By-products: 6490 Miscellaneous succulent feed, not by-products. 6310 Mill by-products — 6500 Bedding: 6311 By-products of flour mills (including (1) 6510 Wheat straw (fit only for bedding). winter-wheat bran, (2) spring-wheat bran, (3) white middlings, (4) brown 6520 Oat straw (fit only for bedding). middlings, (5) shorts, (6) buckwheat 6530 Sawdust. bran, (7) buckwheat middlings, (8) 6540 Shavings. wheat screenings;. 6550 Rye straw. 6312 By-products of oatmeal and breakfast-food 6560 Rice straw. mills (including (1) sucrene feed, (2) H-0 dairy feed). 6570 Hay (not fit for feeding). 6313 By-products of glucose and starch mills 6580 Peat. (including (1) gluten feed, (2) gluten 6590 Miscellaneous bedding. meal, (3) starch feed, wet, (4) starch 6700 Horse shoes, hoof pads, collar pads, packing, feed, dry). and dressing. 6314 By-products of oil mills (including (1) lin- 6900 Miscellaneous forage and supplies for ani¬ seed-oil cake, (2) linseed meal, (3) cot¬ mals: tonseed hulls, (4) cottonseed cake, (5) cottonseed meal, (6) pe?nut cake, (7) 6910 Condition powders. peanut meal, (8) cocoanut cake, (9) 6920 Bone meal. cocoanut meal, (10) palm-nut cake, (11) 6930 Oyster shells. palm-nut meal, (12) sunflower-seed cake, 6940 Meat for animals. (13) sunflower-seed meal. 6950 Dog biscuit. 6315 By-products of rice mills (including (1) rice flour, (2) rice meal, (3) rice bran, 6960 Roclc Salt. (4) rice polish). 6990 Other miscellaneous forage. 18 (Supplies.) D 7 D 7000 Provisions. D 7100 Meat, fish, and fowl. D 7200 Dairy products and eggs. D 7300 Cereal food products. D 7400 Vegetables. D 7500 Fruits and nuts. D 7600 Saccharine products. D 7700 Beverages. D 7800 Condiments, flavors, and pickles. D 7000 Fats, oils, and miscellaneous provisions. D 7100 Meat, fish, and fowl: 7110 Beef— 7111 On the hoof. 7112 Dressed in carcass. 7113 Fore quarters of beef (including (1) un¬ cut, (2) shoulder and shoulder cuts, (3) neck and chuck, (4) breast, (5) shank, (6) ribs and rib roast, (7) clod, (8) plate piece, (9) brisket, naval piece, etc.). 7114 Hind quarters of beef (including (1) un¬ cut, (2) round, (3) loins, porterhouse, sirloin, etc., (4) rump, (5) shank and leg, (6) flank, (7) tail piece). 7115 Other parts of beef (including (1) tongue, (2) kidney, (3) liver, (4) heart, (5) sweetbread, (6) brains, (7) tripe, (8) oxtails). 7116 Miscellaneous fresh cuts. 7117 Cured products of beef (including (1) smoked or chipped, (2) jerked, (3) salted, (4) corned, (5) sausage). 7118 By-products of beef (including (1) beef ex¬ tract, (2) beef juice, (3) bovril, (4) bouillon, (5) roast, (6) hash). 7119 Miscellaneous beef (including bones and scrap). 7120 Veal— 7121 On the hoof. 7122 Dressed in carcass. 7123 Fore quarters of veal (including (1) un¬ cut, (2) shoulder and shoulder cuts, (3) neck and chuck, (4) breast, (5) shank, (6) ribs and rib chops and cutlets, (7) racks). 7124 Hind quarters of veal (including- (1) un¬ cut, (2) leg-, (3) loin and loin chops or cutlets, (4) flank, (5) shank). 7125 Other parts of veal (including (1) tongue, (2) kidney, (3) liver, (4) heart, (5) sweetbreads, (6) brains, (7) tripe). 7126 Miscellaneous fresh cuts (including calves’ heads). 7127 (Smoked, jerked, or otherwise cured. 7128 By-products of veal. 7129 Miscellaneous veal. 7130 Mutton— 7131 Mutton on hoof. 7132 Mutton dressed in carcass. 7133 Fore quarters and cuts (including (1) un¬ cut, (2) shoulder and shoulder cuts, (3) neck and chuck, (4) breast, (5) shank, (6) ribs and rib chops). 7134 Hind quarters and cuts (including (1) un- • cut, (2) leg, (3) loin and loin chops, (4) flank, (5) shank). D 7135 7136 7137 7138 7139 7140 7141 7143 7143 7144 7145 7146 7147 7148 7149 7150 7151 7152 7153 7154 7155 7156 7157 7158 7159 7160 7161 7162 7163 7164 7165 7166 7167 7169 Meat, fish and fowl —Continued. Other parts of mutton (including (1) tongue, (2) kidney, (3) liver, (4) heart, (5) sweetbreads, (6) brains). Miscellaneous fresh cuts of mutton (includ¬ ing saddle). Smoked, jerked, or otherwise cured. By-products. Miscellaneous (including scrap). Lamb — Lamb on hoof. Lamb dressed in carcass. Fore quarters and cuts (including (1) un¬ cut, (2) shoulder and shoulder cuts, (3) neck and chuck, (4) breast, (5) shank, (6) ribs and rib chops). Hind quarters and cuts (including (1) un¬ cut, (2) leg, (3) loin and loin chops, (4) tiank, (5) shank). Other parts of lamb (including (1) tongue, (2) kidney, (3) liver, (4) heart, (5) sweetbreads, (6) brains). Miscellaneous fresh cuts (including (1) saddle). Salted, jerked, or otherwise cured. By-products of lamb. Miscellaneous, including scrap and bone. Pork —- Pork on hoof. Dressed in carcass. Fore quarters and cuts (including (1) un¬ cut, (2) shoulder and shoulder cuts, (3) neck and chuck, (4) breast, (5) shank, (6) ribs and rib chops). Hind quarters and cuts (including (1) un¬ cut, (2) fresh ham and cuts, (3) loin and loin chops, (4) flank, (5) shank and hock). Other parts of pork (including (1) tongue, (2) kidney, (3) liver, (4) heart, (5) sweetbreads, (6) brains, (7) tripe, (8) feet, (9) hock). Miscellaneous fresh cuts (including (1) chine or back meat, (2) head uncut, (3) ears, (4) pate, (5) cheek). Salted, smoked, jerked, or otherwise cured (including (1) ham, (2) bacon, (3) salted, (4) corned, (5) sausage). By-products of pork. Miscellaneous (including scrap and bones). Other meats — Goat. Small animals (including (1) northern hare, (2) rabbit, (3) opossum, (4) wood¬ chuck, (5) raccoon, (6) squirrel). Deer (including (1) caribou, (2) reindeer, (3) buck venison, (4) doe venison, (5) elk, (6) black-tailed deer, (7) moose). Antelope. Bear. Buffalo. Bighorn (mountain sheep). Other miscellaneous meats. 19 D 7 (Supplies.) Meat, fish, and fowl—-Concluded. D 7170 Fish proper and other sea foods — D 7220 7171 The herring family (including (1) an¬ 7221 chovy, (2) sprat, (3) shad, (4) herring, 7223 (5) menhaden, (6) alewife, (7) sardine, 7225 (8) pilchard). 7172 Salmon family (including (1) trout, (2) 7226 charr, (3) salmon, (4) smelts, (5) gray¬ 7229 ling, (6) whitefish, (7) cisco, (8) cape¬ 7230 lin) . 7231 7173 Cod family (including (1) cod, (2) had¬ 7232 dock, (3) whiting, (4) pollock, (5) coal fish, (6) hake (stock fish), (7) cusk, (8) 7233 tomcod ). 7234 7174 Flatfish (including (1) halibut, (2) sole, 7235 (3) flounder, (4) plaice, (5) fluke, (6) window pane, (7) filefish, (8) tugger 7236 fish). 7237 7175 Mackerel family (including (1) common 7239 mackerel, (2) horse mackerel, (3) 7240 Spanish mackerel, (4) chub, (5) tuns 7241 (tunny), (6) bonita, (7) albacore, (8) 7242 bluefish). 7176 Bass, perch, and mullets. 7243 7177 Pike family (including (1) wall-eyed 7244 pike, (2) gray pike, (3) blue pike, (4) 7249 green pike, (5) yellow pike, (6) pick¬ 7250 erel, (7) gar, (8) luce). 7251 7178 Other fish (including (1) eels, (2) sheeps- liead, (3) butterfish, (4) weakfish, (5) carp, (6) porgy (scup), (7) hogfish, (8) l rate shares. Purchase of notes, bonds, and other choses in action. Purchase of options to purchase. Purchase of patent rights, copyrights, fran¬ chises, permits, and privileges. Purchase of special and miscellaneous rights to demand, control, or enforce action or of rights to act. Payment of debts, including payment to sink¬ ing funds. Payment of funded debt (loans) and pay¬ ment to sinking funds. Loans authorized l*y vote of the people— $11,200,000 Loan of 1898 (sinking fund). 12.000,000 Loan of 1900 (sinking fund). 5,000,000 Loan of 1902 (sinking fund). 16,000,000 Loan of 1904 (sinking fund). 4,000,000 Loan of 1906 (sinking fund). 13,500,000 Loan of 1907 (sinking fund). 10,000,000 Loan of 1908 (sinking fund). 9,750,000 Loan of 1911 (sinking fund). 7,000,000 Loan of 1912 (sinking fund). Loans authorized by City Councils— Temporary loans. $4,600,000 Loan of 1890 (non-sinking fund). 1,000,000 Loan of 1892 (non-sinking fund). 3.500,000 Loan of 1893 (non-sinking fund). 6,000,000 Loan of 1894 (sinking fund). 1,100,000 Loan of 1894 (non-sinking fund). 3,000,000 Loan of 1894 (non-sinking fund). 2,720,000 Loan of 1894 (non-sinking fund). 1,200,000 Loan of 1895 (non-sinking fund). 1,200.000 Loan of 1895 (non-sinking fund). 1.000.000 Loan of 1895 (non-sinking fund). 2,000,000 Loan of 1896 (sinking fund). 650,000 Loan of 1897 (sinking fund). 1,306,000 Loan of 1898 (sinking fund). 3,500,000 Loan of 1908 (sinking fund). 5,739,700 Loan of 1909 (sinking fund). 5,000,000 Loan of 1910 (sinking fund). 2,300,000 Loan of 1911 (sinking fund). 4,225,000 Loan of 1912 (sinking fund). 2,200,000 Loan of 1913 (sinking fund). Payment of principal of mortgage debt. 31 H 3-J 1 (Eights and Obligations—Fixed Charges.) H 3000 4000 5000 5100 5300 5310 5220 5230 5240 5250 5290 5300 5310 5320 5330 5340 5400 5410 5420 5430 5440 5450 5000 5610 5620 5700 5900 Repayment of deposits. Obligations arising from agreements. Refunds, awards, and indemnities: Refunds of fines, penalties, and forfeitures. Refunds of taxes, water rents, licenses and charges — Refunds of taxes (duplicate, excess, etc.). Refunds of water rents. Refunds of licenses. Refunds of charges. Refunds of assessments. Special and miscellaneous. Refund of the whole of or part of payments or deposits other than taxes, icater rents, licenses and charges — Refunds occasioned by errors in computa¬ tion. Refunds of excess of deposits guaranteeing to the City payment for materials or services over amounts found collectible. Refund on equitable consideration of col¬ lections, payments, or deposits deemed excessive. Refund of amounts paid in satisfaction of erroneous claim or demand. Other refunds —- Refund of deposits by contractors. Refunds to lessees of property or privi¬ leges from the City upon failure of City to perform contract. Refunds to sureties on bonds. Refund of purchase money of land sold for taxes, after redemption. Refund of amount deposited before the payment of just and legal charges against the same. Damages or awards for loss or depreciation of property and personal injuries — Damages to private property incidental to construction work. Damages for personal injuries. Awards or indemnities arising from _abroga¬ tion of contracts . Other awards and indemnities. J Fixed Charges and Contributions Other Than Pensions and Eetirement Salaries. J 1000 J 2000 J 3000 J 4000 J 5000 J 0000 .1 S000 J 0000 Rents. Pees for licenses, permits, and privileges. Premiums. Interest. Insuranee and depreeiatiou funds. Educational and general-welfare grants and contributions. Burial expenses, providence funds, and other gratuities. Special and miscellaneous fixed charges and contributions. J 1100 1110 1120 1130 1140 1150 1160 1170 1180 1200 1300 1310 1320 1330 1340 1350 1360 1400 1410 1411 1412 1413 1414 1415 1416 1417 1420 1430 1431 1432 1433 1434 1435 1436 Rent of buildings: Rent of office buildings. Rent of factory and foundry buildings. Rent of buildings for educational, curative, and recreational purposes. Rent of tvarehouses. Rent of residences and other living quarters. Rent of buildings accessory to other build¬ ings, for heating, refrigerating, and light¬ ing purposes. Rent of stables, garages, sheds, storehouses, for storage of fuel, tools, etc., and other out buildings. Rent of other buildings. Ground rents. Rent of heat, light, power, and electrical equipment: Rent of heating and steam-generating equip¬ ment. Rent of lighting equipment. Rent of refrigerating equipment. Rent of . power-producing equipment. Rent of electric current producing and con¬ trolling equipment. Rent of power-transmitting equipment. Rent of production and construction equip¬ ment: Rent of equipment for the extraction, of raio materials or substances — Rent of mining or quarrying equipment (rent of machine and hand tools of general utilitj' in excavation work —see J 1453). Rent of lumbering equipment. Rent of agricultural equipment and other equipment for extraction of plant prod¬ ucts. Rent of fishing, trapping, and hunting equipment. Rent of piscicultural equipment. Rent of water and ice collecting and storing equipment. Rent of petroleum, asphalt, and natural gas collecting and storing equipment. Rent of equipment for making, isolating, and conditioning substances. Rent of equipment for making formed prod¬ ucts —- Rent of equipment of general utility for forming and not finally adapting par¬ ticular substances. Rent of equipment specifically adapted for making specifically adapted formed products from whatever substance. Rent of equipment of general application for cutting (more than one kind) of substance). Rent of equipment of general application for abrading (more than one kind of substance). Rent of equipment of general application for assembling parts of formed prod¬ ucts. Rent of equipment of general application for finishing formed products. 32 (Fixed Charges.) J 1 J 1440 1441 . 1442 1443 1444 1443 1446 1447 1448 1449 1450 1451 1452 1453 1454 1500 1510 1520 1521 1522 1523 1524 1540 1500 1560 1590 1591 1600 1610 1611 1612 Rent of production and construction equip¬ ment—Continued. Rent of equipment for construction (of structures) and for wrecking —- Rent of road-making and wrecking ma¬ chinery and hand tools. Rent of track-laying and wrecking ma¬ chinery and hand tools. Rent of wire-stringing and stretching equipment. Rent of pile and post setting apparatus. Rent of ditching, dredging, tunneling, ex¬ cavating. and pipe and cable laying equipment. Rent of riveters for buildings. Rent of foundation construction equip¬ ment. Rent of special tools and appliances for the construction of wooden, brick, ma¬ sonry, and concrete buildings, and other structures. Rent of special and miscellaneous equip¬ ment for construction and wrecking (in¬ cluding vessel raising, wrecking, and re¬ pairing equipment). Rent of special and miscellaneous production and construction equipment— Rent of equipment for packaging solids. Rent of driers and evaporators. Rent of machine tools and hand tools of general utility in excavation work. Rent of hand tools of general utility. Rent of transporting and conveying equip¬ ment; and of telegraphic and telephonic equipment: Rent of steam and electric railway equip¬ ment. Rent of traction engines and road and other vehicles — Rent of traction engines. Rent of animal-hauled vehicles, sleighs, and sleds. Rent of motor vehicles. Rent of vehicles pushed, pulled, and car¬ ried by hand or propelled by occupant. Rent of elevators and other equipment (ex¬ cept vehicles) for lifting, hauling, conven¬ ing, and otherwise moving persons and things. Rent of package and article carriers for transporting and storing things. Rent of telegraphic and telephonic equip¬ ment. Rent of special and miscellaneous transport¬ ing and conveying equipment — Rent of harness and other equipment for utilizing the transporting power of draft animals. Rent of furniture and furnishings and other equipment for convenience and comfort: Rent of furniture and furnishings — Rent of supports for the body (including beds, chairs, etc.). Rent of supports and repositories for com¬ modities (including bookcases, bureaus, chiffoniers, habinets and safes, cup¬ boards and sideboards, desks, stands, tables, wardrobes, etc.). J 1613 1614 1615 1616 1617 1619 1630 1640 1650 1670 1671 1072 1673 1674 Rent of furniture and furnishings —Continued. Rent of floor coverings. Rent of draperies, shades, and coverings. Rent of kitchen, dining-room, and house¬ hold ware. Rent of household mirrors. Rent of bedding and table linen and covers. Rent of special and miscellaneous furni¬ ture and furnishings. Rent of awnings and porch, door, and window shades and screens. Rent of tents. Rent of portable houses. Rent of office equipment other than furni¬ ture and furnishings — Rent of typewriting, tabulating, and com¬ puting machines. Rent of registering, recording, and num¬ bering machines. Rent of weighing and measuring ma¬ chines, scales, and devices. Rent of duplicating, printing, copying ma¬ chines and presses. Rent of mail-addressing, folding, cancel¬ ing, sorting, sealing, opening, and stamping machines and devices; and stamping and sealing apparatus for use other than on mail. 1676 Rent of receptacles, containers, supports, and holders. 1677 Rent of loose-leaf binders and binding machines, including perforators. 1678 Rent of desk cutlery, folders, and pencil- sharpening machines and devices. 1679 Rent of special and miscellaneous office equipment, other than furniture and fur¬ nishings. 1680 Rent of store and dispensing equipment other than furniture and furnishings. 1700 Rent of earetaking property and life preserv¬ ing equipment (including ventilation, sanitation and air-purifying equipment: — 1710 Rent of cleaning, renovating, and polishing equipment. 1720 Rent of clipping. trimming, and rolling equipment (for lawn andlandscape garden¬ ing). 1740 Rent of fire-preventing and fire-fighting equipment. 1750 Rent of life-saving equipment (for fire and ivater). 1760 Rent of equipment for disinfecting or fumi¬ gating articles. 1770 Rent of ventilation and air-purifying equip¬ ment t 1780 Rent of sanitation equipment (other than plumbing). 1790 Rent of special and miscellaneous carctak- ing, property and life-preserving equip¬ ment — 1791 Rent of mechanics’ caretaking equipment. 1800 Rent of educational, scientific, and recrea¬ tional equipment: 1810 Rent of educational equipment — 1811 Rent of library stock. 33 J 1-M 2 (Fixed Charges—Payments.) Rent of educational equipment— Continued. •T 1812 Rent of art gallery stock. 1813 Rent of museum stock. 1814 Rent of zoological garden stock. 1815 Rent of botanical garden stock. 1816 Rent of schoolroom stock. 1819 Rent of special and miscellaneous educa¬ tional equipment. 1820 Rent of sciditific equipment — 1821 Rent of surgical instruments and appli¬ ances. 1822 Rent of veterinary apparatus. 1823 Rent of drafting appliances. 1824 Rent of aids to the senses and photographic equipment. 1825 Rent of undertaking equipment. 1826 Rent of laboratorj' equipment for the study of organisms or life processes. 1827 Rent of laboratory equipment for chemical laboratories. 1828 Rent of laboratory equipment for phj^sical laboratories. 1829 Rent of special and miscellaneous scientific equipment. 1830 Rent of recreational equipment — 1831 Rent of musical equipment for sound re¬ cording and reproducing instruments. 1832 Rent of stage equipment. 1833 Rent of picture exhibitors (including mov¬ ing-picture machines). 1834 Rent of gymnasium equipment of perma¬ nent nature. 1835 Rent of air guns and other missile-throw¬ ing apparatus (for purely recreational purposes) and targets. 1836 Rent of outdoor games equipment. 1837 Rent of indoor games equipment. 1838 Rent of amusement “structures” (appa¬ ratus) . 1839 Rent of special and miscellaneous recrea¬ tional equipment. 1900 Rent of special and miscellaneous equipment: 1910 Rent of punitive and correctional equipment. 1920 Rent of signalling apparatus, and sign-exhib¬ iting equipment not otherwise classified. 1930 Rent of cutlery not otherwise classified. 1940 Rent of deposit and collection receptacles not otherwise classified. 1950 Rent of non-expendahir flags, banners, flag- staffs (non-structural), and accessories. 2100 Fees for licenses. 2200 Fees for permits. 2300 Fees for privileges. 3100 Premiums. 4100 Interest on sinking fund debt. 4200 Interest on non-sinking fund debt. 4300 Interest on trust funds. 4400 Interest on amounts refunded. 4500 Interest on bonds and mortgages. 5100 Fire insurance. 5200 Accident insurance. 5300 Security bonds for officers or employees. 5400 Title insurance (including cost of searches, examinations, etc.). J 5600 Depreciation funds: 5610 Depreciation on structures and improvements. 5620 Depreciation on equipment. 6100 Contributions to charitable and humanitarian societies. 6200 Contributions to educational or scientific in¬ stitutions. 6300 Contributions for celebrations or entertain¬ ments. 6400 Membership of municipal officers or employees in societies. 6500 Contributions to expositions. 6600 Contributions to international proceedings. 6700 Tuition (including scholarships in colleges and universities). 6800 Contributions for support of military organi¬ zations : 6810 Old Guard. 6820 National Gpard. 6830 Veteran Corps. 8100 Burial expenses. 8200 Providence funds. 8300 Gratuities. 9100 Taxes. 9110 Property taxes. 9120 Tax on loans. K Pensions and Retirement Salaries. K 1000 Pensions on account of disability or death due to service: 1100 Pensions for disability. 1200 Pensions for death. 2000 Pensions on account of service: 2100 Police pension fund. 2200 Firemen's pension fund. 2300 Teachers' retirement fund. 2400 Civil Service pensions. 3000 Mothers’ pensions. L Losses and Contingencies. L 1000 Misappropriation. 2000 Accident or neglect. 3000 Theft. 4000 Contingencies. M Payments Arising from the Relation of Agent. M 1000 Payments as agent for the Commonwealth. 2000 Payments as agent for humanitarian socie¬ ties (S. P. C. A., etc.). 34