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National municipal review, December, 1926

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National municipal review, December, 1926
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National municipal review
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National Municipal League
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Philadelphia, PA
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National Municipal League
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Volume 1, Issue 1

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NATIONAL MUNICIPAL REVIEW
Vol. XV, No. 12 DECEMBER, 1926 Total No. 126
EDITORIAL COMMENT
“ Little Disorder So reads a headline Marks Election: in the Chicago Trib-
Not a Gun Fired ” une Qf November 3.
It sounds like Central America, but careful reading discloses that it refers to Chicago. We recall one election in a little republic to the south (in which we were rather intimately interested) of which the local officials were wont to boast. Due to high board fences which separated Liberals from Conservatives at the polling places, no shots were fired and no lives lost. The man who thought up the board fence might be of service to Chicago.
*
Ashtabula Sticks to For the second time P. R. and City Man- since its adoption ager Plan ten years ago, the
voters of Ashtabula, Ohio, have defeated an attempt to repeal their system of proportional representation for the election of councilmen. The result on November 2 was 2,268 to 1,926 in favor of retaining P. R. The attack this time also involved a repeal of the city manager plan of government. The sales value of the name, city manager, was recognized in that it was not proposed to abolish the city manager. He was only to be made popularly elective for a two-year term and given the usual mayor’s veto power over the council. To their credit, be it said, the voters refused to be beguiled
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by a falsified trade name and by a vote of 2,259 to 1,792 decided to retain their present manager form.
*
Recall of City Man- ^
agers charters provide for
the recall of the manager by popular vote. The National Municipal League has always insisted that this is not in accordance with the strict theory of the manager plan, which would place full and undivided responsibility upon the city council for hiring and firing the manager.
Sporadic efforts to recall the manager occur, and generally receive a great deal of publicity to the detriment of the manager and the discrediting of the plan. That these efforts later expire in thin air even without bringing the matter to a vote, is never so well advertised. Fact never catches up with rumor.
A recent case of this kind happened in West Palm Beach, Florida. Several months ago, it was necessary to remove a druggist’s advertising sign because it interfered with a traffic tower in the street. Thereupon the offended druggist ran for city commissioner on the platform of discharging the manager, and was elected. At his first meeting he introduced a resolution declaring the position of manager vacant but his


678 NATIONAL MUNICIPAL REVIEW [December
motion failed to secure a second; a counter motion expressing confidence in the manager was passed by a vote of four to one. The angry councilman’s next step was to start a recall petition against the manager. He failed, however, to secure the requisite number of names. Indeed, it was found that a considerable number of his signers were not voters, as the law requires, or even permanent residents of the city. The petition therefore failed and since that time nothing more has been heard of the matter.
Seattle Reduces Her Budget
Seattle’s woman mayor has brought good luck to the city’s tax-payers, who in 1927 will be called upon to contribute $438,000 less to the city government than in 1926. This reduction signifies a cut of almost 5 per cent in the tax rate on the basis of the assessed valuation of property as it stands at present. According to the Municipal League of Seattle, the three public utility systems owned by the city (water, light and street railway) are self-supporting; therefore their budget figures are not included in the estimates on which the tax levy is based. The largest cut, $509,000, is in the general fund. Allowances for debt services remain practically the same, but appropriations for libraries and parks are increased $157,000.
No doubt the fine hand of Mayor Bertha R. Landes was influential in bringing about this welcome measure of relief. She operates under a strong-mayor charter which enables her to impress her personality upon the city’s administration, and we imagine that municipal services will function as well, or better, than under the previous administration of time-serving politicians.
For the most part however, city expenditures are still climbing upward. Also, as Mr. Rightor points out in this
issue, the trend of the general property tax rate is upward. New York’s 1927 budget, as passed by the board of estimate, amounts to approximately $475,000,000, about $38,000,000 above 1926. Mayor Walker asserts, however, that past budgets have been deceptive in that they have not included certain fixed charges which have had to be paid later by the issue of tax notes or special revenue bonds. This year, he states, the budget includes $12,000,000 to defray such charges. By placing this amount in the budget, the mayor expects to save the city about $480,000 in interest charges.
*
Constitutional The Michigan con-
Amendments in stitution requires
Michigan—Excess that a proposition
Condemnation to call a state consti-
tutional convention shall be submitted to the voters every sixteen years. The question was accordingly placed on the ballot at the November election, but the voters decided by a decisive majority that the present constitution is good enough.
Unfortunately, however, two important measures were lost. One was an authorization to the legislature to extend to municipalities the power of excess condemnation. Sponsored by public officials and civic leaders of Detroit in order that the city might go ahead with necessary street widenings, the proposal was defeated by voters outside of Wayne county who doubtless did not understand what it meant. It followed the Ohio provision which makes bonds, issued to pay for property condemned in excess of what is physically needed for the improvement, a lien on the property so condemned and not a general obligation of the city. In Cleveland this limitation has been found entirely fatal to the exercise of the power of excess condemnation in that no attempt has ever been made to


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issue such bonds because of the poor market rating which they would enjoy. The result has been in fact to nullify completely the use of excess condemnation, and it is problematical whether Detroit would have found herself much better off if the amendment had carried. The limited security which excess condemnation bonds would have enjoyed would perhaps be reasonable if the chief purpose were to enable the city to make a profit on real estate transactions, but since the motive behind excess condemnation is so much broader than this (profit taking being only incidental, if it figures at all), it is seriously questionable whether the amendment would have improved the Detroit situation to the extent to which its backers believed.
The second important amendment lost would have authorized the legislature by general law to provide for metropolitan districts to supply parks, sewerage, drainage and water systems, and light, power and transportation facilities to the inhabitants of such districts. The erection of each particular district would have been at the discretion of the electors of the proposed district and a charter once adopted could have been amended by the people. In each case, however, a majority of the voters of each city, village and township involved would have been necessary.
A proposal to increase the salary of members of the legislature from $800 to $1,200 per regular session was overwhelmingly defeated. Evidently the voters believe that their legislature isn’t worth any more than they are paying for it now.
North of Duluth, in
Jttssr “ *»■*
iron range, is found a series of cities and villages peopled largely by immigrant stock who work
in the mines and who, speaking from the standpoint of services rendered by the municipal government, live in the greatest luxury, Within the municipal boundaries lie large deposits of the richest iron ore, from which the cities have received vast revenues. The abundant proceeds went to provide a system of streets, schools and public buildings such as a community of millionaires might covet.
It may be that the iron companies were mulcted. Certainly they had to pay for municipal services which they considered excessively lavish. But valuable minerals are natural gifts and, most authorities now agree, a fit object of special taxation. In any event, the range cities are conscious that they have a measurable life and the city governments knew that they were getting while the getting was good. Yet easy come, easy go, applies to governments as well as to individuals, and these range communities have spent their income, with a care-free hand. Undoubtedly some of it has been frittered away. Nevertheless it can not be said that they have nothing to show for it.
Take for example the town of Virginia, where the Minnesota League of Municipalities held its convention last summer. Here is a city of 17,000 population and all streets and alleys paved with concrete and asphalt; boulevard lighting everywhere; a high school and junior college building costing a million and a half dollars (the furnishings of the stage alone cost $38,000), and equipped with boys’ and girls’ gymnasiums, a large cafeteria and complete shops for training in several vocations; an elaborate city hall, which also houses the Chamber of Commerce; a huge recreational building; a municipal central heating plant, and water, gas, light and power plants owned by the city.


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At present there are twenty-seven nationalities represented in the Virginia High School and Junior College, and most striking is the contrast between the private houses which shelter these nationalities and the public works and buildings of the city. Although better than the homes in many mining centers, the houses of the people leave much to be desired in beauty and neatness. Yet, so productive were the iron-ore taxes that some of the cities, until enjoined by the courts, undertook to maintain athletic teams at municipal expense.
Hibbing (pop. 15,000) possesses a four-million-dollar high school. Another small city of seven thousand population boasts a municipal ball park which cost $45,000, a recreation building costing $110,000 and a $94,000 municipal auditorium. One village of two thousand population is the proud owner of a $240,000 municipal skating rink.
Measured by usual sensible standards, the range cities have been extravagant. Probably the moral effect of such a vulnerable and rich source of funds is a tendency towards pauperize mg the community. Moreover some of the municipal luxuries are doubtless beyond the abilities of the resident miners to appreciate. Some say that it is folly to teach high school girls to cook on electric stoves when their homes do not afford gas ranges; but to the casual visitor, at least, there is something invigorating in perfect streets, ample parks and elegant public buildings contributing to the pleasure and perhaps the beauty of life. They suggest that municipal government
may be more than police protection and sewage disposal. Certainly the environment in which the range miners live is not that of the usual mining district and we cannot but feel that the elegant municipal services have had some influence for good upon the homes of the people.
A few years ago the legislature imposed upon the municipality a general property tax limit of one hundred dollars per capita, and some range cities feel that they have been much curtailed thereby, although only five have reached this limit. When it is realized that revenues from the general property tax in cities of equal population throughout the United States average about twenty-five dollars per capita, schools included, the hundred dollar limit does not seem severe.
Many interesting financial anomalies exist with respect to the range cities. Hibbing, with one-sixth the population of Duluth, has an assessed valuation $6,500,000 greater, and receives a general yield of $4,800,000 to Duluth’s $5,600,000. Franklin with a population of 807 and an assessed valuation of $21,000,000 obtains a return of seventy-five dollars per capita at a tax rate of $2.90. In many of the cities the proportion of iron property to total property taxed runs over 90 per cent. Thus it appears that practically all the taxes are paid by absentees.
An authoritative sociological study of the effect of this unique source of riches upon the municipalities and their inhabitants would be interesting and perhaps suggestive of great possibilities.


MASSACHUSETTS TOWN MEETING BENDS BUT DOES NOT BREAK
BY JOHN F. SLY University of California, Los Angeles
The old-fashioned town meeting is slowly yielding to the limited town meeting—a new experiment seeking to preserve direct legislation and pure democracy. Modem city charters calling for mayors, bureaus, and councils, with emphasis on administration, have not had unde appeal. :: :: :: :: :: :: :: :: :: ::
A little over a century ago, the commonwealth of Massachusetts had no cities. It took thirty years of agitation before Boston with a population of over 40,000 people adopted a representative government. To-day the cities of the Bay State have increased to thirty-nine, but with few exceptions the remainder of her three hundred and fifty-five local communities conduct their political affairs through the use of the town meeting. With a total of five hundred and nineteen municipalities, Maine has chartered but twenty cities. New Hampshire reports eleven from a total of two hundred and thirty-five. Rhode Island with a population of five hundred and sixty-six to the square mile maintains six cities and thirty-three towns. Vermont still numbers two hundred and forty-eight towns, only three of which have sought administrative relief through a town manager. Whatever may be the difficulties involved in a disinterested electorate, in increasingly complex local problems, in a diverse and unstable foreign influx, in a large and unwieldy town meeting, there is throughout New England a deep-seated reluctance to attempt the conventional forms of representative governments.
AFFECTION FOR PURE DEMOCRACY----
DIRECT LEGISLATION
Massachusetts is the oldest, the wealthiest, the most heavily populated of this politically recalcitrant but perhaps, paradoxically liberal group. Her “conservatism,” treated with youthful tolerance by the more “progressive” states of the west, can still find solace for belated progress in six distinct types of local government that are at present in operation. However vague the concept of pure democracy may appear to newer and more sophisticated communities, it has meant something to the people of the Bay State—something that newer forms of city government with mayors, councils, and commissions have somehow failed to exemplify. Her large municipalities have clung desperately to the ghost of popular government— cherishing the form, at times, when the reality has long since vanished. They have found, it seems, little practical aid in the vigorous political experiments beyond the Berkshires. Like Gribouille, they have shown little inclination to jump into the ocean in order to avoid the rain. And so a reluctance to part with the old has stimulated a search for the new—the
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political formula that will properly combine direct legislation with the representative principle.
In 1915 the town of Brookline, Massachusetts, contained a population of over 33,000. For twenty-five years the town meeting had experienced difficulties. The population had developed into a mixed type. The electorate, accordingly, became equally diverse. Proximity to Boston caused difficulty in attendance, and while several policemen with check lists at the door of every town meeting did much to relieve the embarrassment, they likewise tended to reduce the legitimate attendance. The presence of about two hundred voters seemed to be about the usual number. Five or six hundred was large. The town had attempted most of the recognized methods that would tend to increase the political efficiency of a growing community trying to conduct its political affairs much as in the days of the colony or province. For many years it had utilized an advisory committee of twenty citizens who examined the articles in the warrant and reported its recommendations in print to the town. State regulation of ballots, polling and nomination was accepted. Not until the town contained close to 16,000 people were voting precincts established, and it was several years later before the town meeting was subjected to check lists and registering turn-stiles. In 1910, the population exceeded 27,000. Five years later it was over 33,000. And in that year (1915) the selectmen’s report makes note of “a change in our form of government”—a change that “simply regulates the size of the town meeting.”
EXPERIMENT WITH MODIFIED FORM
But the new charter adopted at that time did something more than this. It contained features that were unusual
in American practice. The town meeting was hardly regulated,—it was abolished; and in its place there was provided an assembly composed of two types of representatives: first, twenty-seven members chosen by popular vote from each precinct (of which there are nine) and second, certain ex officio members, including the more prominent town officers and the members of the town in the General Court of the Commonwealth. Through this method there was provided an elected membership of two hundred and forty-three (one-third retiring annually) and a membership-at-large of twenty—a total of two hundred and sixty-three “town meeting members” invested with substantially the same powers as those exercised by the old town meeting.
But the act provided for a second novelty in municipal practice. The third article read: “Subject to such conditions as may be determined from time to time by its members . . . any registered voter of the town who is not a town meeting member may speak, but not vote, at such meeting.”
In practice this provision has come to mean simply this: the hall in which the meeting is held is arranged in such a way that the town meeting members may be assembled in front of a railing. Behind this barrier are seats for the interested voter. He may listen to the debate, observe the action of his precinct delegates, and, if he desires, address the meeting. In such case, the procedure is simple. He arises in his place, addresses the moderator, and is asked his name. The moderator further inquires if he be a registered voter. If so, he is then requested to step forward and address the meeting. In short, the voter is allowed every opportunity that pure democracy could permit to participate in the formation of community policy, except that the


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privilege of voting upon the issue is reserved to representatives who are seated before him.
Such, in its more unusual features, was the government placed in effect in the town of Brookline in 1915. Four years later, Watertown, after experiencing similar difficulties and attempting similar remedies, followed the example of her larger neighbor. Within a few months, Arlington and Winthrop, with populations close to twenty thousand people, adopted similar acts. By 1922 four additional towns—Weymouth, Methuen, Greenfield and West Spring-field accepted political organization along lines identical with the earlier experiments, and the spring of 1926 added the ninth town, Belmont, to the group. The charters were merely the Brookline plan cut to fit local conditions. There was some variation relative to the basis for the choice of town meeting members, but all provided for the elected and ex officio groups. There was, on the contrary, no variation in the provisions permitting the participation of the voter in town meetings. Each act originally provided for a referendum of certain question to the voters of the town, designated that a majority of all of the town meeting members should constitute a quorum (expert Belmont, which provides for one hundred), required that “all town meetings shall be held with open doors ” and set forth the regulations usual to the nomination and election of public officers.
NEW PLAN SATISFIES
There are, therefore, nine towns in Massachusetts that have attempted a new experiment in democracy. Each is comparatively large in population— none below fifteen thousand with electorates for the most part well over five thousand, and one, Brookline, with a population exceeding forty-two thou-
sand, with over eight thousand registered voters. They are likewise comparatively prosperous. One of the least populous, Greenfield, reports an assessed valuation of close to $22,000,-000 and a tax rate of $30.40 a thousand. There are, perhaps, few cities of equal size that can claim as Brookline, a total valuaton of close to $137,000,000, a tax rate that even during the peak years of war never reached $22, present expenditures of almost $4,000,000 a year, and a debt, that for fifty years (with slight exceptions) fluctuated between one and two million dollars. Each appears, moreover, generally satisfied with the new experiment, and can seek some assurance for its success in the interest manifested by other towns in the commonwealth.
But it is an axiom of political science that statutory words are shorn of significance until they have been clothed with action. In practice, do the voters attend the meetings as is their privilege? In nearly all cases, they do. The attendance varies, of course, with the interest in the business that happens to be before the town. Even in the larger towns, two hundred seems to be a generous number. Five hundred is large. Weymouth reports as many as a thousand. Do they, moreover, avail themselves of the unusual privilege of addressing their representatives? They do, although such participation is, in general, not frequent. But as Mr. Edward H. Baker of Brookline, a close student and able advocate of the system, rather effectively remarks “the privilege is there.” A political framework can, after all, do little more than offer the voter an opportunity to make his influence felt.
As to the town meeting membership, there has been, apparently, little difficulty in securing candidates. In spite of the fact that articles in the town


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NATIONAL MUNICIPAL REVIEW
[December
warrants continue to run from fifty to a hundred in number, special meetings are usually few, and the total number of meetings during a year rarely exceeds four or five. The attendance of the delegates, who serve, incidentally, without remuneration, seems to be on the whole, very good. At times there has been difficulty in securing a quorum—the acts, as was indicated, all providing, originally, that a majority of the members be present—but the principal difficulty in securing the required number seems to have been at special meetings, and in the case of Watertown the condition was remedied by reducing the quorum to thirty per cent of the total membership, and the recent act accepted by Belmont provides for one hundred. Procedural difficulties have not, it seems, been serious. With far less formality than the ordinary legislature, much is left to the fairness and intelligence of an able moderator, and all of the towns utilize the services of some form of advisory committee, whose recommendations on the various articles of the warrant are usually held in high esteem.
SOME IMPORTANT TOWNS CLING TO HISTORIC TOWN MEETING
But the system is not fully accepted. A dozen years is not long in the history of Massachusetts. Framingham, the largest unlimited town meeting in the state, has consistently rejected the plan. Fifteen years of agitation ended with the appointment of a third committee at the last town meeting, to report on a suitable change in town government. Wakefield, by a close vote, refused to accept an act of the General Court approved in February of this year (1926) establishing the new form within his borders. Milton, on the contrary, is apparently ready to accept the change at an early date. Abington, Andover, Chelmsford, Dedham and even Plym-
outh—the distinguished progenitor of them all—have given it consideration.
Each spring various town meetings appoint committees to report upon the possible reconstruction of their local governments, and each spring community sentiment is recorded in their reports. The disadvantages of the limited town meeting that seem to be the most impressive to the Massachusetts townsman are the anticipated difficulty of securing properly qualified representatives, the uncertainty of obtaining a quorum at the meetings, the need of administrative reform for which the plan makes no provision, and the fear that on acute questions the attendance and participation of the average voter would lead to confusion. To the proponents of the plan, however, these objections are dismissed as largely theoretical, and as having offered little difficulty in practice. In addition they point to opportunities for increased public spirit to assert' itself, of a less likelihood of partisan state interference, of the assurance of the same type of competent officers that is felt to have characterized many town administrations under the old order. It is difficult to form an estimate of its success. It can obviously not be fairly judged out of its New England environment. The plan does leave the administrative problems of the town almost untouched. The medley of town officers, overlapping boards and commissions with their conflicting jurisdictions remain without substantial alteration. The “long ballot” is not reduced—indeed, the elective offices are increased through the large number of popularly chosen, delegates. The town meeting is large—■ perhaps too large for deliberation and precise action. But each meeting has done much to facilitate its procedure by using an advisory or finance committee usually appointed by the mod-


1926] TOWN MEETING BENDS BUT DOES NOT BREAK!
685
erator, whose recommendations on all articles in the warrant are held in esteem, and are only on rare instances overruled by the meeting.
There seems, moreover, to have been little pronounced dissatisfaction and, with the exception of Watertown, where at a meeting in May of this year (1926), the question of a city government was seriously considered, there seems to have been little organized opposition. It may be added that Watertown rejected any change in its present form of government. Other New England states have given but slight attention to the plan. Newport, Rhode Island, adopted it in 1906, but the city has recently altered the early act, chiefly, it seems, because of the difficulty in securing qualified men to stand for election to the council.1 Some towns in Rhode Island are tending to apply the plan in a restricted way under the form of “limited financial councils” to minimize the danger of voting funds in an open and unlimited town meeting. But communities in the remaining New
1 Newport voted November 2 on the adoption of a city manager charter, with a view to supplanting the present charter, referred to in the text, imposed by the legislature. [Ed.]
England states have sought relief in administrative revisions utilizing the town manager under various guises, or have frankly adopted representative city government.
Whether the communities of Massachusetts that have given the new plan a serious trial will find the arrangement a permanent one is a matter for conjecture. The experience of Brookline would seem to offer hope that the plan would be sufficient for many years to come. There have been no attempts to alter the various charters since their inception, except for the purpose of reducing the quorum in Watertown, and for minor matters in Brookline and Winthrop. At the present time, there seem to be no amendments of a serious nature contemplated. The original plan is still on trial. Able men are in sympathy with the work. The commonwealth of Massachusetts has given many examples of democracy in politics. The consent of the governed has, perhaps, received. more effective realization in political action through her town meetings, than under any other form of political control. If the limited town meeting can preserve this feature, it will justify itself.


NEEDED BALLOT REFORM PROPOSED
IN ILLINOIS
BY HERBERT E. FLEMING
Executive Secretary, City Club of Chicago
The 'party column ballot is bad enough, but coupled with a long ballot the befuddlement of the voter is complete. A Chicago ballot in 1984 was 8% feet vride and 3 feet long and carried ten party columns. ::
Introduction of the Massachusetts, or the New York, form of ballot, on which the names of the candidates for -each state and county office are grouped under the name of that office and the party columns and party circles are done away with, was one of the leading issues of the 1925 session of the Illinois legislature. Along with this was the proposal to print the names of the twenty-nine candidates of each party for presidential electors—an empty honor—in a small box on the ballot and for voting for electors as a unit by putting a mark opposite the names of the party candidates for president and vice-president. Discussion of both reforms will doubtless be renewed in the 1927 session.
The object, of course, is ballot simplification, to render it easier for the independent voters, whatever their national party affiliations, to make their judgment effective in the election of state and county officers. It is to put an end to the absurdity of having state and county officers elected not on their merits but on account of their positions as tails to national party kites.
A sharp antithesis between New York and Illinois, brought out in the news of the election returns of November 1924, has awakened many citizens and civic organizations of Illinois to the possibility of getting straightaway voting on state and county
offices even in the year of a presidential election. Both New York and Illinois are classed as Republican states. Coolidge and Dawes carried both by overwhelming votes. But in New York a Democrat was reelected governor, while in Illinois a Republican governor was saved from defeat for reelection only by the party-circle votes for the Coolidge-Dawes ticket.
SPLIT TICKET VOTING TOO DIFFICULT TO ATTF.MPT
In Illinois the task of voting a split ticket is too difficult for many a voter. Moreover, it is regarded as risky. In the first place, the ballot in use in this state is the large ballot, the so-called “blanket ballot.” Take for example the ballot used in the 1924 election in the precincts of the second congressional district, a great south side district in Chicago. This ballot was two feet and six inches wide and three feet from top to bottom. It carried ten party columns, ten party headings, and ten party circles, one at the top of each column; also an eleventh party designation. The Democratic party column carried the names of sixty-three candidates and the Republican sixty-four, with a square in front of each name. In each of these columns, twenty-seven offices were listed as follows:
Federal: President, vice-president, electors of president and vice-president,
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NEEDED BALLOT REFORM PROPOSED IN ILLINOIS 687
United States senator, representative-at-large in congress, representative in congress from the district.
State: Governor, lieutenant governor, secretary of state, auditor of public accounts, state treasurer, attorney general, trustees of the University of Illinois, representatives in the general assembly.
County: Judge of the circuit court —to fill a vacancy, judges of the superior court—to fill vacancies, state’s attorney, member of the board of review, members of the board of assessors, recorder of deeds, clerk of the circuit court, clerk of the superior court, coroner, surveyor.
Local: trustees of the sanitary district of Chicago, clerk of the municipal court, bailiff of the municipal court.
Incidentally the names of the candidates for governor and other state administrative offices in each column stood just below the names of the candidates for president, vice-president, presidential electors and United States senator, and were just above those of candidates for congress.
INDEPENDENTS AVOID PARTY CIRCLE
Under the election laws of Illinois it is permissible to put a cross in the circle at the head of a given party column and then to “scratch” the party ticket by putting a cross in the square in front of the name of a candidate for a given office in another party column. But The Chicago Daily Neios and other earnest advisors of independent voters ordinarily counsel them to shun the party circle, and to put a mark in the square opposite the name of each candidate deemed the best qualified for each office in whatever party column his name may be found. However, experience has proved that this is too much to ask even of the intelligent voters. Their patience in the face of the task given them both before
going to the polling place and after they get into the voting booths breaks down, naturally. Moreover, it is difficult for the independent voters to be sure to avoid errors that lead the scratched ballots to be thrown out. Finally the heavy task imposed on judges and clerks of election in counting the split ballots, in addition to their general ask of counting, which keeps them on the job many hours after the polls have closed, is a temptation to carelessness and worse.
“Why not remedy this situation by introducing the short ballot?” Someone from another state may ask this of the Illinois man. The answer is that this will be done in due time, but that not much in the direction of reducing the number of offices to be voted for can be done without revising the state constitution of 1870, which provides for many of the offices concerned. The experiences in and after a state constitutional convention within the last few years have proyed that wholesale revision of the constitution is well-nigh impossible, because of a dead-lock between Chicago and “downstate” over the matter of relative representation in the state legislature. Furthermore the fate of a referendum in the recent election shows it is even difficult to widen the very restricted amending clause of the state constitution. So those interested in improving ballots and elections in Illinois are seeking to make improvements just now within the limits of statutory enactments.
Judge Edmund K. Jarecki has had the ballot used in Chicago in the election of November, 1924, reprinted in the form that would be followed if the Massachusetts ballot for state and county offices and the plan of unit voting on presidential electors were adapted for Illinois.
This new and possible ballot is only two feet wide and a foot and a half


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NATIONAL MUNICIPAL REVIEW
from top to bottom, whereas the ballot of last November was two and a half feet wide and three feet from top to bottom. Since we go over printed matter inch by inch it may be clearer to say that the actual ballot was 30 by 36 inches and the possible one is 24 by 18; that the reduction in size would be from 7§ square feet or 1080 square inches to 3 square feet or 432 square inches. It would still be large enough, at that!
The reduced ballot, besides carrying all the names of offices and candidates on the actual ballot, also carries seven little ballots which were handed to the voter on seven little pieces of paper in addition to the blanket ballot given to him, or her, as he, or she, entered the voting booth.
THE GREAT GAIN
However, the great gain is the separation of the candidacies for the other offices from the presidential candidacy, and the clean-cut grouping of all the candidates for each office under the title of that office. True, the party connection of each candidate is designated after his name. But the arrangement invites to voting on the individual comparative merits of the candidates for each office, and that is what is needed.
One of the appeals that can be made to the Illinois legislators in support of the proposal for this form of ballot is the appeal to state pride. As was pointed out by Charles E. Merriam, Chairman of the Political Science Department of the University of Chicago, in a Forum address at the City Club shortly after the 1924 election, the ballot system in Illinois, a modified Australian ballot system, was well up with the times twenty-five
years ago, but to-day Illinois is trailing far in the rear of other states.
As with much state legislation, there is nothing original in the ballot proposals before the Illinois legislators. They merely contemplate that the state draw on the experience of other states where conditions are similar.
“Organization Democrats” and “organization Republicans,” of the various factions in both the major parties in Illinois, naturally view this proposed legislation with an eye to its effects on their party chances, both immediate and remote. They figure that in a “Republican year” in national affairs the separate grouping of state and local candidates will favor Democratic chances and that in a “Democratic year” it would favor Republican chances. Since just now we are in an era of republican ascendency it is probable that this legislation will have to be secured through a combination of votes, —a few by democratic legislators looking for early advantage for their party candidates, but the most by those Republican legislators and Democratic legislators who are ready to let the voters select from candidates on the basis of their comparative merits at all times.
Opposition has come from legislators identified with County courthouse organizations in the “downstate ” counties who look for candidates for governor and for president to help them pull through with their party tickets. But since candidacies for local offices in such counties are conducted largely on a personal basis, it may not be too much to hope that the legislators from the downstate counties will soon join with those from Cook county in efforts to make improvement of the form of the ballot one of the outstanding items in the legislative program.


SASKATCHEWAN’S CENTRALIZED SUPER-VISION OF MUNICIPALITIES GIVES SATISFACTION1
BY J. N. BAYNE
Commissioner of Saskatchewan Local Government Board
Saskatchewan's extensive central control over municipalities is divided between the Department of Municipal Affairs and the Local Government Board. The former guides the general administration, supervises accounts and has charge of all municipal legislation before the provincial legislature. The latter controls borrowings and keeps a
watchful eye upon sinking funds.
The department of municipal affairs â– of Saskatchewan was established in 1908 for the purpose of assisting and generally supervising the municipalities of the province, with due regard always to their delegated powers as self-governing bodies. The responsible minister in charge is known as the minister of municipal affairs. Before 1908 cities and towns were brought into being usually by special legislation and the connection which existed between the provincial government and the municipalities was largely through the department of the attorney general and the department of public works. To the new department of municipal affairs many duties were assigned, an important one of which was to assist in the organization of all urban and rural municipalities, the general conduct and administration of which were placed under the minister. Let me quote a short extract from the Department of Municipal Affairs Act:
Subject to tie provisions of the various Acts in force in Saskatchewan respecting municipalities the minister shall have power to make and
1 This article is adapted from an address delivered by the author before the annual convention of the Union of Nova Scotia Municipalities at Halifax.
Why two agencies are necessary.
enforce regulations governing the methods of bookkeeping, accounting, recording and auditing to be used in the municipalities of the province; and to procure and issue to the said municipalities sample sets of books and forms which he may deem necessary for the proper carrying out of the said regulations; and to make and enforce regulations respecting such other matters and things as shall in his opinion be conducive to a thorough and systematic conduct of the affairs of the municipalities by the treasurers and other officers thereof.
The act empowers the minister to prescribe the qualifications to be held by the secretary of any municipality, but this power has not been invoked in many instances. The municipalities can retain in office only those who are capable.
There are at present in Saskatchewan seven hundred and fifty-five municipalities as follows:—seven cities, eighty towns, three hundred and sixty-seven villages and three hundred and one rural municipalities. When the department of municipal affairs was organized on November 1, 1908, there were only four cities, forty towns, seventy-six villages and two rural municipalities. Thus during the last eighteen years, or since the department was instituted, six hundred and thirty-three municipal institutions have been established.
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Not only was the actual organization work heavy, but the budding municipality was necessarily guided on its way in each case. In fact, supervision of our municipalities never ceases, although naturally the older and stronger the units may be the more capable they become in carrying out the purposes of their existence.
Any department of municipal affairs in my opinion should be working in harmony with municipal officials rather than over and above them. This policy is often the keynote of success in a matter of this kind. The department started with the object of giving service and the hundreds of municipal officials in Saskatchewan have understood that attitude. Advice and assistance have been given constantly by the department and while in a few cases it has had to take a strong stand in opposition to some municipal officials, yet on the whole harmony has prevailed.
INSPECTION OF LOCAL ACCOUNTS
Municipal inspectors are an important part of the staff of the department. They do not take the place of local auditors, although they are expected to notice promptly when a special examination of a municipal office is required. They visit at least once a year each municipal office in the province and do not necessarily give notice of their coming. The law regarding them says:
It shall be the duty of every inspector to see that the regulations made by the minister respecting the methods of bookkeeping, accounting, recording and auditing of municipal affairs are carried out by the officers of every municipality.
They examine the records to see if they are up to date, to see if they are neatly kept and to check over possible delinquencies of any kind. The general conduct of the office is looked into and if conditions should be such that a special audit or examination is in the
interest of the ratepayers such is recommended and, no matter what the time of year, a firm of chartered accountants may be asked to investigate thoroughly the records of the office. The inspector does not have time to spend several weeks in the investigation of any office, but makes a general inspection. His report is made in duplicate. A copy is sent to the chief official of the municipality while a copy is filed in the department, which invariably writes to the municipality when the report is received commenting on its contents and giving directions where necessary. It may be found for instance that the secretary-treasurer is neglecting his work. If he persists in so doing the municipal council may be directed to replace him by abusiness-like official. This is seldom done however as the council is usually quick to take the hint when reports are not satisfactory. Our cities, towns, villages and rural municipalities appoint their own auditors for the regular annual audit. In many instances chartered accountants are hired for this work. However, the fact that municipal inspectors are constantly examining municipal, offices (including the work of auditors) has a tendency to tone up the latter.
In case the municipal inspector finds the audit to have been imperfect he may recommend a new audit, in which case the minister may appoint an auditor to investigate the records of the municipality, the cost of the labour to be paid by the municipality receiving the service. When this is necessary chartered accountants are usually engaged for the work. The Department of Municipal Affairs Act states:
The minister may upon the petition of the council or of one-third of the members of the council or, in the case of a rural municipality or village of twenty-five electors or, in case of a town or city, of one hundred burgesses depute


1926] SASKATCHEWAN’S CENTRALIZED SUPERVISION 691
one or more persons to audit the books and accounts of the treasurer of any municipality in Saskatchewan for any particular period; and the cost of any such audit to be fixed by the minister shall be paid by the municipality.
The minister of municipal affairs also
may divide the province into divisions to be known as “audit districts” and may appoint one or more auditors to audit the records of any municipality therein situated and may levy against each municipality in respect of which an audit is thus made the amount which he may estimate as the cost of each audit.
From what I have stated you will note the somewhat complete arrangement for keeping in order all municipal offices.
The department of municipal affairs is the centre from which may be secured complete information relative to any municipal institution in the province. Each one of them is required to forward within the first three months of the year an annual financial statement duly audited. This central office with data and statistics regarding all the cities, towns, villages and rural municipalities of the province is of great service to the public. All such reports are carefully checked by the department.
UNIFORM ACCOUNTING ESTABLISHED
The department of municipal affairs is empowered to draft a uniform accounting system for each class of municipalities. Thus the financial statement from one town is in exactly the same form as that from another town and in villages and rural municipalities the same condition applies.
Once a year the minister of municipal affairs submits to the lieutenant governor in council an annual report upon the municipal institutions of the province which is laid before the legislative assembly. It gives a resume of the activities of the municipal institutions for the previous calendar year. It
gives valuable statistics collected from the annual statements and outlines to the public in clear readable form what municipalities are doing, how their money is being spent and what progress is being made generally.
All proposed municipal legislation either new or by way of amendment comes before the minister of municipal affairs who has charge of it when the legislature is in session.
POWERS OF LOCAL GOVERNMENT BOARD OVER LOANS
And now I will devote a few minutes to Saskatchewan’s local government board. It consists of three members appointed for ten years each by the lieutenant governor in council, who are removable by the lieutenant governor on address to the legislative assembly. They are independent of political or any other influence and the decisions of the board are not the decisions of the government.
The primary duties of the local government board are to examine and pass upon any proposal to borrow money by way of debenture on the part of a city, town, village, rural municipality, school district or rural telephone company. Mortgaging the future on the part of the municipality is a serious business and the experience of every province, young or old, has been that the votes of the electors sometimes carry the municipality into trouble, for these votes are often the result of too much zeal and optimism. The proposal therefore to issue debentures when examined by an independent body, free from the rosy outlook so often behind municipal borrowings, and with records of experiences on similar points must mean more safety for those issuing the debentures as well as for those purchasing them.
An application to borrow money by way of debenture comes before the


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local government board. It is scrutinized thoroughly, the financial ability of the municipal institution is investigated, the necessity of the work is examined and the reasonableness of the whole proposal is gone into thoroughly. The existence of a local government board or a similar tribunal, call it what you will, inspires confidence in the minds of the prospective investors and means lower interest rates for the issuing authority. Previous to 1914, when the board was created, cities and towns by their own votes decided, as in the older provinces, from time to time, whether or not they would undertake a loan. The optimism to which I referred above was leading some of them into trouble. It was expected of the board that it would assist in the sale of municipal securities and this duty is being performed. The board will not countersign a debenture unless it is shown that such debenture is sold at a satisfactory price. Thus no local authority, no matter how inexperienced in financing, can be imposed upon, because the services of a body whose duty it is to keep in touch with prevailing market rates are available.
WHY TWO SUPERVISORY AGENCIES ARE NECESSARY
Some may ask, however, why the necessity of a local government board when you have a department of municipal affairs? I think I can explain this in a few words, although I can understand that a department of municipal affairs might include within its duties the work of a local government board.
A department of the provincial government, in giving a decision, expresses nominally at least the will of the government but a board or a commission has a more independent status. Some say, and I am not going to comment on the statement, that govern-
[December
ments are sometimes prone to pass to a commission or board the disagreeable work. Now the turning down of an application to borrow money, from a city council or other local authority, may not be a pleasant task, and local politicians may object to the ruling if made by a body not independent of politics. The rejection or modification of the application, however, is probably in the interests of the city itself, although time only will prove it.
The board may supervise any work undertaken by a local authority and has wide powers in securing information on all matters connected with municipal activities. Some may think that the powers of the local government board are too wide. One answer is that the creation of the board was asked by The Union of Saskatchewan Municipalities in the year 1912 at its annual convention.
SINKING FUNDS
Another function of the board has to do with sinking funds. You all know how easy it is for those in charge of a sinking fund to make poor investments from the monies standing to its credit, and mistakes in this regard have been made in practically all our provinces. In Saskatchewan, no city or town or town school district can invest any of its sinking fund without first securing from the local government board, authorization to do so. We are particularly careful as to the class of investments selected for this purpose. Not in any case is a part of a sinking fund allowed for investment in real estate or mortgages. In fact, we are so careful that some railway bonds, although guaranteed by a government, have been turned down as an investment. It will occur to you that, where guarantees are necessary, delays in the meeting of instalments are quite possible.


1926] SOME PRINCIPLES TO GUIDE COMMUNITY ZONING 693
The law in our province provides that the local government board may take over the entire management of a sinking fund and this provision has proved of benefit in more than one instance.
The law provides that when a legal or equitable owner of a portion of a subdivision desires to cultivate, along with his own lands, the balance of a subdivision, he may make application to the local government board for permission to do so. Notices of a hearing are issued, and if no valid objection is taken to the temporary occupancy for cultivation purposes of the rest of the subdivision, permission to use the same for growing crops of some kind is
issued by the local government board. The purpose of this portion of the statutes was to have used for some useful object areas too often held for speculation at the limits of urban centres.
The board is also charged with the administration of the “blue sky” legislation. In 1915 the legislature of Saskatchewan passed what is known as The Sale of Shares Act, which provides that, with certain statutory exceptions, no company, syndicate or association, may offer for sale any shares, stocks, bonds or other securities until it first obtains a certificate for the purpose from the local government board.
SOME PRINCIPLES TO GUIDE COMMUNITY
ZONING
BY CHARLES K. SUMNER
Member City Planning Commission, Palo Alto, California
Retail business constantly tends to invade homes, which it is the first task of zoning to protect. How can we measure the reasonable de-
mands for new business districts m
1. The Purpose of Community Zoning Is to Secure Right Relations in the Uses of Land.
The advantage of community life consists largely in the availability of numerous highly specialized goods and services, involving widely different uses of the land. There would be no need for community zoning but for the fact that these uses, while highly cooperative and interdependent, are more or less incongruous with each other, as are the uses of rooms in a house. There would be no need for zoning regulations were it not that the interests of individuals and groups of per-
a growing community? ::
sons in these uses are frequently in conflict; for in the nature of things some uses are sensitive to injury and depreciation by others. Right relationships in the uses of land accordingly dictates the segregation of incongruous uses in suitable districts, and such arrangement of these districts as will minimize injury and depreciation. Beyond question such exercise of the community power justifies itself both in promoting order, solidarity and convenience in community life, and in the general conservation of improvement values.
In seeking this right relationship in the uses of private land it is necessary


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to distinguish carefully between their characters, relations and kinds of contact, and to determine if possible their relative importance. Intelligent zoning calls of course for the consideration of many other elements which are beyond the limits of this paper.
A first broad distinction in this direction may be made between dwelling and working uses of property. Working uses may be classified in turn according to the character of activity, product and market, which factors determine their preferable locations relative to other uses. Industry, wholesale trade, storage and like activities look to easy transportation and cheap land rather than to competitive locations, and do not necessarily press upon the more highly utilized districts where they would be most objectionable neighbors. Retail trade on the other hand, with its lesser depreciating features follows closely upon the residence districts which provide its chief market, competes actively for locations tributary to them and thus gives rise to the most frequent and vexatious problems of zoning.
Within this limited range of residential and commercial districts, to which this paper will be confined, a further general distinction lies in the degree of intensiveness of property use, which is normally reflected in money values. The land which is used by the fewest individuals per unit of space is of course the residential area and on the average it is worth the least in money. Next comes the property more closely utilized for double or group houses and higher still the land built over more or less completely with apartments or flats. At the extreme of intensive use and money value are the central properties of retail stores, which serve hundreds of families every day. \Miich among these various kinds and degrees
[December
of use shall be taken as the starting point, as being of basic importance in zoning?
2. The Use of Property for Family Homes Is of Basic Importance in Community Zoning.
The first duty of citizenship is the nurture of the family and the preparation of the young for the responsibilities of life. For these purposes a great variety of goods and services are required, and many specialized and costly facilities,—industrial, commercial and other—for their production and supply. But however indispensable these may be to the comforts and conveniences of community life, from the wider point of view they are not properly an end in themselves but are in fact only means to the end of discharging the obligations of good citizenship. It is recognized also, by the courts as by the public at large, that the environment of the family home contributes vitally to this end and is by all means to be fostered and preserved. As between business and residential uses of land therefore, this means simply that business exists primarily for the service of the home life of the community, not the community for the support or encouragement of its business.
A lesser degree only in social importance attaches to the more intensive uses of apartments and flats which are better adapted to adult occupation and with which the kind of environment suitable for the young is ordinarily lacking. These also are necessary to community life. As a class they are more or less incongruous with family home districts, since they break the solidarity of a neighborhood and impair its character, but on the other hand they are nevertheless homes, and as such must be granted due preference over business uses.


1926] SOME PRINCIPLES TO GUIDE COMMUNITY ZONING 695
3. Home Districts Should Be Well Shielded from Incongruous Uses.
Zoning is based upon the fact that incongruous uses depreciate land and improvement values, lower uses, so-called, depreciating the higher. Nevertheless this is not always sufficiently recognized, particularly where the expansion of business into residential districts is proposed. It is natural that the highest use should be the most susceptible to depreciation and hence, necessarily, that home districts should call for the most careful protection. This is ordinarily afforded by interposing multi-family dwellings, flats, apartments and boarding houses between the main residence and business districts. These intermediate zones should themselves be graded so that only the least incongruous and depreciating uses will be in contact. Naturally they can not serve the purpose either of protection or of utility in themselves unless they are reasonably adequate in width. Their effectiveness for neither of these purposes should be sacrificed to the expansion of the business area except under pressure of obvious need.
4. Protection to Home Districts Should Be Accorded in Proportion to the Value of the Improvements.
The higher the standard of value in a home improvement the greater will be the prospective loss by depreciation, the more sensitive to its influence the property will be and the greater the distance from which injurious influences will be felt. Home improvements of higher value should therefore be protected by greater distances from business districts. This requirement is usually anticipated by personal judgment and private restrictions, but occasionally it needs to be respected by the community in the process of zoning.
This special recognition of value and permanence is not inequitable or undemocratic : It does not favor the mansion as against the cottage. It does not imply that low-cost houses are entitled to less protection than others, but recognizes merely that they require less and are less sensitive to depreciation.
5. Premature Depreciation of Residence Improvements Should Be Prevented by the Reasonable Restriction of Business Districts.
. The natural tendency of retail business to follow and press upon the residence districts gives rise to prospective business values well outside the area actively employed for trade and makes this zone attractive for speculation and for a lower grade of business improvements. Such activities necessarily subject the better home improvements of the neighborhood to abnormal and premature depreciation and this influence is felt to a considerable distance beyond. Zoning protection of these residence districts is thus adverse to the desires of owners, dealers and speculators in this class of quasi-business property, and great pressure is frequently applied to relax its restrictions. Decisive choice should be made between these conflicting demands; and if the residential interests are to be duly respected the strict limitation of the business area must be frankly faced. For right relationship between these uses involves reasonable proportion of area as well as good order in arrangement. It requires therefore that the area devoted to business services shall at no time be extended beyond the reasonable and normal community demand.
How shall we determ ine this demand ?
Careful business surveys of various communities have disclosed that there is an approximately balanced relation between the number of retail enter-


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prises and the population, and that this relation is more or less constant within limits apparently determined by the character of the community and the extent of its markets. Such a survey continued year by year will afford a convenient and dependable indication, if any is called for, as to whether or not a community is normally provided with stores. Complaint that there is a shortage of stores, that enterprise is being discouraged and that business is being throttled for lack of space can thus be duly heeded or otherwise disposed of.
Even though the normal requirement for stores be well satisfied, there will still be demands for large area to provide for future expansion. But there is no obvious advantage to the community in keeping any large additional supply of business sites on the market, especially if the purpose of zoning will be defeated thereby. The maintenance of a relatively small reserve area will preserve the balance of supply and demand as well as a large one, and will minimize the injury which zoning is intended to prevent.
6. The Interests of a Community Do Not Ordinarily Call for a Relatively Large or Extended Business District.
The business service of a community is reasonably complete and satisfactory if it offers convenience to the shopper, variety of offerings and reasonableness of prices. None of these advantages necessitates a relatively large or extended business area.
Convenience in shopping is a matter chiefly of access and circulation. Access depends upon transportation, and increasing ease of transportation tends to the further concentration of business. The growing appreciation of the value of residential zoning tends in the same direction and against the estab-
lishment of business sub-centres or, where they are considered necessary, toward their restriction and aesthetic control. As to convenience of internal circulation, that business district is always considered best in which the largest number and variety of stores are found within the shortest radius.
In a small community or neighborhood centre the variety of stores will be relatively small; in a larger shopping centre retail business will be highly specialized and the variety of goods and services will be much wider. It would seem also that a larger number of stores will be required relative to the population and consequently a larger proportion of street frontage. But with this increase of variety and specialization business also becomes highly intensified, concentrated and departmentalized, so that the relative requirements of space appear to be about the same or may be actually diminished.
One of the arguments occasionally employed against the restriction of the business area is that an artificial site monopoly is being maintained and excessive rents are being exacted which are charged to the public in extortionate prices. This calls for a careful survey of the facts, which should usually be sufficient, or some thought of the economics of retailing.
Rentals of retail stores, as a part of the cost of selling goods, should range from four to ten per cent of selling prices. To argue, however, that an increase of rents will increase prices is to put the cart before the horse. Prices can not be raised at will by those who expect to remain in business. They are determined by a nation-wide competition in efficiency of production and distribution, culminating locally in the struggle for trade which tends to reduce profits and prices on individual items for the sake of larger stock turnover. In this process retail rentals are but a


1926] SOME PRINCIPLES TO GUIDE COMMUNITY ZONING
single item of expense, and they in turn are determined, not merely by what the landlord demands, but by what a business suitably located and efficiently managed, can afford to pay and still yield the proprietors a reasonable profit. High rentals and land values therefore, are not an indication of artificial site monopoly, nor are they necessarily or ordinarily associated with high prices; they are simply the reflex of intensive business.
There is, of course, a natural monopoly of sites where the best business can be had and the highest rentals earned, in the centres where purchasing traffic is concentrated. But the inherent values at these centres are based entirely upon higher earning power, and if this were impaired by the diversion of traffic there would certainly be no occasion for reductions in prices. Extensions of the business district moreover are not likely to disturb these peak values, which are fairly well protected from sudden change.
7. The Form of a Business District Should Be Predetermined by Provision for Its Traffic.
Other things being equal, the ideal form of a business district appears to be more or less compact, as offering the greatest internal concentration and the shortest perimeter of contact with residential and other uses. Ordinarily, however, such a form cannot even be approximated, although natural conditions may permit, because of inadequate and faulty circulation. The reasons for this condition are simple. Our streets were not proportioned for the volume of traffic which they now bear, nor were they planned for its convenient or economical distribution. Old highways, cross-roads and ambitious “main streets” emerged somewhat wider than the others, and the natural flow of traffic to these avenues
697
has alone determined the general outlines of our business districts. The best formed and most convenient of these are found, and but rarely, about the intersections of radial thoroughfares; the worst formed and most inconvenient and inefficient are those excessively elongated districts stretched out along one principal avenue. Inevitably all the other streets are narrow.
The only corrective of these conditions is constructive planning and street-widening, both to facilitate traffic circulation and relieve congestion and by distributing and directing it externally as well as internally to improve the form and convenience of the business district.
This mere suggestion of the relations of traffic to business zoning shows that the work is only begun when the requirements of business service have been calculated and the approach to an ideal form worked out. Under the conditions confronting ,us corrective thoroughfare planning of a bold and drastic nature must accompany the zoning of business districts, and large but ultimately profitable expenditures must be faced in carrying out the necessary improvements.
8. The Rate of Extension of a Business District Should Be Regulated by the Rate of Community Growth.
If, as has been found, there is a normal demand for business space which remains more or less constant in proportion to the population, it only remains to observe the rate of community or business growth to determine approximately the rate of extension of space which will be required. If for example, the number of stores or amount of occupied business frontage has been increasing at the rate of five or six per cent per year, as will be found


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normal for a fairly swift-growing community, there will be no apparent reason for accelerating this rate of increase of business space and pushing out prematurely into the residence districts. The best of reasons point the other way. The extensions of business zones therefore should be made circumspectly step by step, and, even, if special conditions require, lot by lot in order that depreciation may be minimized and the greatest values may be conserved.
9. The Purpose of Zoning Is Best Achieved by a Continuing Rather Than by a Spasmodic Process.
If it is the purpose of zoning to secure right relations in the uses of real property, then the elements entering into these relations need to be adjusted with the growth and change of the community. Now the growth of population and the changes it brings are more or less continuous and not sudden or spasmodic. There is thus no justification for spasmodic zoning, either of the nature of repairing neglect and delay or of premature and extensive change. The benefits involved in zoning are of far greater moment than temporary convenience, civic ambition or conformity to some future ideal. It may seem more convenient to go through the official procedure at long intervals, and hence to zone large areas at a time, but the maladjustments inherent in this method make it difficult as well as questionable, while more frequent and smaller adjustments can be effected as a matter of routine and without disturbance of values and consequent opposition. A yearly zoning program should be just as reasonable and practicable to carry out as a yearly program for paving and service extensions, for it has the same object, viz., to serve the growth of the community.
At the other extreme from neglect and delay and waiting upon convenience, probably the most egregious abuses and excesses arise from the confusion of zoning with city planning. Planning properly projects itself far beyond present conditions and limitations, while the benefits of zoning are meant to be enjoyed here and now as well as to continue. It is not only praiseworthy but necessary to visualize the greater city of the future, but it is destructive of community values to impose its proportions upon present conditions which they will not fit. In so far as zoning is premature, therefore, it will defeat its own purpose, and to that extent will be equivalent to no zoning at all.
10. All Zoning Should Be Guided by a Comprehensive Plan.
Zoning in its best sense, in the language of the supreme court of California, “looks not only backward to protect districts already established but forward to aid in the development of new districts according to a comprehensive plan having as its basis the welfare of the city as a whole.”
It is impossible to look forward without a plan. It is only by reference to a definite and comprehensive plan of future development, drawn and published for all to see and understand, that a consistent policy of progressive zoning can be worked out, public uncertainty and distrust removed and waste and depreciation minimized. Naturally such a plan cannot now be complete and final, for it must be adjusted to developments which we are unable to foresee. But it will indicate the course which zoning must follow step by step if it is to serve its wider purpose of shaping the city of the future, as well as the constant and present purpose of promoting the general welfare.


THE FATE OF THE FIVE-CENT FARE
V. CINCINNATI’S SECOND SERVICE AT COST PLAN MAKES CITY AND COMPANY PARTNERS
BY LAURENT LOWENBERG Consulting Engineer, Cincinnati
A comprehensive service at cost franchise, in effect last January, seams to have brought a new and healthy spirit to those engaged in Cincinnati’s transportation service. The street car fare is now ten cents, three tickets for a quarter; the bus fare is ten cents straight, with universal transfers between street cars and buses. The city’s control over service is complete. :: :: :: :: :: :: ::
The same influences which ten years ago caused the electric railway industry to make a nation-wide appeal to federal, state and municipal governing bodies for help to stave off the impending doom were also affecting the operations of the Cincinnati Traction Company.
FIRST SERVICE AT COST PLAN ADOPTED
in 1918
Necessity was aided by opportunity, for the motive which prompted a revision of the franchise at that time was the fact that the Cincinnati Traction Company was operating under the Roger’s Act, granted in 1896 for a term of fifty years, which contained a provision that its terms and conditions should be open to revision at the end of twenty years and each fifteen years thereafter. So that the matter of revision was naturally the subject of negotiation in 1916. At the time, the rapid transit commission had just begun to function and an ordinance was drawn up in council revising the old franchise and containing a lease to the Traction Company for the operation of the proposed rapid transit system. This ordinance was completed in 1917 and was ratified by the people at an election. However, the plan was defeated by a decision of the
Ohio supreme court which held that the new ordinance was invalid on the ground that it contained a provision for lending the city’s credit to a private company. The delay incident to the litigation over this matter extended also to the revision of the fares, and it was not until 1918 that the franchise was revised and the first service at cost plan adopted.
It would lead us too far afield to enter into a detailed discussion of the original plan, but a few points may be of interest.
In the first place, the original contract was not based upon a valuation of the property, but rather on a recognition of the then existing fixed charges of the Cincinnati Traction Company, including its obligations to the Cincinnati Street Railway Company. This basis of settlement was arrived at after three separate appraisals had been made of the property. One by the company, one by the public utilities commission of Ohio, and a third by an engineer employed by the city. The capitalization finally settled upon was approximately equal to the reproduction cost valuation made by the state commission, but was double the depreciated value as arrived at by the city’s expert. Under this contract the


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city could take over the property any time upon the payment of the sum of $26,238,950 plus any proportion of the reducible debt outstanding at the time, plus the amount necessary to retire the car trust notes outstanding at the time of the purchase, plus the amount necessary to retire the then outstanding securities issued for the reserve fund or for capital expenditures, plus any and all accrued and unliquidated deficiencies at the time of such purchase; minus items such as depreciation, insurance and sinking funds and working capital or reserve funds.
If this plan had any merits at all it was hampered by the fact that it started off with a five-cent fare, which was lower than it should have been at that time because of the high cost of labor and material incident to the war. However, the five-cent fare was adopted as a means of forestalling a referendum which was threatened (at that time) by those opposed to a higher fare.
Another item of interest was the reserve fund of $250,000, which in the new service at cost plan is called the '‘fare control fund.” After this fund has been built up to $400,000 those surplus gross receipts, remaining after the payments provided for in the contract, were to be divided between the city and the company in the following proportion, depending upon the rate of fare being charged at the time.
If the fare for adult passengers should rise to more than six cents, the reserve fund was to get all of the surplus gross receipts: if the fare was six cents, the fund got 80 per cent and the company 20 per cent of the surplus: if the fare was 5| cents the fund would get 70 per cent and the company 30 per cent: if the fare was five cents or less the fund would get 55 per cent and the company 45 per cent. It is needless to say that, during the life of the first service at. cost plan, there were never
any additions made to this reserve fund. The idea, however, was that,, although the control of the operation was in the hands of the city director of street railroads, there should be an incentive to the company to operate as economically and as efficiently as possible and should receive some extra reward for such service.
CITY MAKES NEW DEMANDS
Operation under this service at cost plan was not satisfactory and the situation soon became acute. In January, 1922, the mayor, the director of street railroads and the chairman of the committee on street railroads of the city council, addressed a communication to the Cincinnati Traction Company, insisting that it should endeavor to accomplish the following:
First—A readjustment or scaling down of the capitalization.
Second—A readjustment or consolidation that would result in a single corporation.
Third—A divorcement from the resulting single corporation of all activities not directly concerned with the electric railway system.
The local transportation system, owned by the Cincinnati Street Railway Company, was in February, 1901, leased to the Cincinnati Traction Company. The Ohio Traction Company was later organized to hold the stock of the Cincinnati Traction Company and to do all the financing. The Ohio Traction Company also organized and owns the Cincinnati Car Company, an industry manufacturing street cars, and an office building known as the Traction Building. It has also leased the property of the Cincinnati and Hamilton Traction Company.
Including the city officials above mentioned, a committee of seventeen was appointed by the mayor for the purpose of investigating and reporting


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THE FATE OF THE FIVE-CENT FARE
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on the traction situation. After several years of negotiation, the Cincinnati Street Railway Company and the interests connected with the Cincinnati Traction Company finally reached an agreement, after which time it was necessary to negotiate for a new franchise. The new franchise was passed by council in August 1925, but was vetoed by the mayor. The ordinance was again passed by council over the veto of the mayor and went into effect on November 1, 1925.
The main differences under the new arrangement and the old franchise are as follows:
First—The transportation system is owned and operated by the Cincinnati Street Railway Company whose interests are confined entirely to the single purpose of providing urban transportation. So that no doubt much benefit will accrue because of its simple corporate existence and direct relation to the local investing public.
Second—The company is no longer operating under terms granted in the Roger’s Law, but under the new franchise which runs for a term of twenty-five years.
THE NEW FRANCHISE GRANTED IN 1925
An understanding of the present street railway situation would be aided by a digest of the more important sections of the new franchise. This ordinance grants to the Cincinnati Street Railway Company a renewal for twenty-five years of the right to maintain and operate street railways, and the company on its part agrees to provide adequate, convenient and safe service and keep the system in good repair.
Section 5 is intended to provide that the city shall have the right to obtain for the public, the quality and quantity
of service that is necessary for the convenience and comfort of passengers, and to this end it accepts the responsibility as to the rate of fare which will result from the company carrying out such orders. On the other hand the company shall have the right to receive fixed charges, and a return on the capitalization agreed upon, and it in turn accepts the responsibility for operating the schedules and providing the quality and quantity of service ordered by the city. The limitations which are put upon the city in the exercise of its control, is a recognition of the amount of the capitalization agreed upon and the fixed return thereon, and that the right of the company to properly maintain its property needed for public service shall not be impaired. The limitation put on the company is that,, since the fixed return on its capital shall be certain and safe, any earnings in excess thereof shall be applied either to the reduction of fares, the reduction in capitalization or. the improvement of service, instead of as heretofore, partially at least, helping to increase the company’s dividends.
The city’s control is vested in a director of street railroads and motor buses. He has the authority to designate stopping points, to require the company to order new equipment or equip its cars with modem improvements necessary to the convenience, comfort and safety of the passengers and specify changes in schedules and routes. He also has the power of inspecting the accounting of the company, including the application of the gross receipts. He must also approve contracts for the purchase and sale of power, leases of other lines, grants from other municipalities, arrangement as to the operation of any rapid transit system, etc. He or his assistants or any experts representing him, shall have the opportunity for inspecting all


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NATIONAL MUNICIPAL REVIEW
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the property of the company and auditing all receipts, disbursements, books and other documents in any way affecting the ownership or operation of the system.
If the company feels that any order of the director is not in keeping with the letter or status of the ordinance, it may . appeal from his decision to a board of arbitration. The board of arbitration is made up of one representative appointed by the street railway director, another by the company and the third by the sinking fund trustees.
On December first of each year a budget for the ensuing year is made up by the company showing the estimated gross receipts, operating expenses, taxes, fixed charges, etc., which must be approved by the director. The â– expenditures for the coming year must be controlled by this budget, except if the amount is insufficient to enable the company to comply with all orders of the director, the latter shall increase the allowance. Any disputes arising therefrom are referred to a board of arbitration.
The expenses of the office of the director of street railroads are to be shared pro rata between the city and the company, but payment by the latter shall not exceed $15,000.
Rentals for the use of all viaducts are provided and in the aggregate amount at present to $6,500 per annum.
The accounting system used by the company is the standard classification of accounts, adopted by the Interstate Commerce Commission. The company can make no charge to capital account for any additions paid for by the city or any donations made to the company. The company must keep a continuing inventory of all its property and cannot dispose,of any of it without the approval of the director.
depreciation and agreed CAPITALIZATION
From the date that the ordinance became effective to December 31,1929, a special depreciation fund amounting to $1,750,000 is to be set aside from the gross receipts. Under the former operation no fund was provided for depreciation and the amount above mentioned is to provide for depreciation which has occurred in the past. The sum shall be expended prior to January 1, 1930, and if the fund is not sufficient to bring the tracks and overhead construction into the proper condition, the director may require the company to set aside an additional depreciation fund for current accruing depreciation, it being felt that the amount needed for the above was so large as to make any further amount a burden at present. At the expiration, of the period referred to, the company and the director will agree on an amount sufficient to take care of current depreciation.
Section 14 deals with the agreed capitalization and possibly this item took up more time of the various interests involved in the controversy than any other single matter. The initial capital stock at the beginning of the operation of the ordinance is agreed at $22,761,950. This sum is made up of $18,511,950 which represented the outstanding common stock of the Cincinnati Street Railway Company and $4,250,000 which was issued in part payment for the purchase of the interests of the Cincinnati Traction Company and the Ohio Traction Company. Under this section there is also provided a capital stock retirement fund amounting to $3,000,000.
The $3,000,000 capital stock fund is a compromise on the part of the Traction Company and the city officials in the final decision as to the proper amount of capitalization. The


THE FATE OF THE FIVE-CENT FARE
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1926]
city officials seemed to think that $25,000,000 was the proper amount of capitalization while the company officials said $28,000,000 was the minimum amount they could accept and so it was finally agreed that a fund should be set aside for the purpose of retiring $3,000,-000 of the capital stock and thus eventually bringing the capitalization to the desired amount.
The capitalization agreed upon in the ordinance is not only for the purpose of determining the fixed charges which the company is permitted to earn before increasing or reducing fares, but also to establish a figure at which the city can under certain conditions purchase the entire system. Even in this latter case the amount of capitalization is not of great importance unless the city has adopted a policy or well-defined plan which at some time in the future may eventuate in their acquiring the property. However the capitalization is of very great importance in establishing the credit of the company, which, as is well known, is all but obliterated for most of the traction companies in the country today.
THE FARE CONTROL FUND
There is also a fare control fund amounting to $400,000 obtained through the sale of securities. The way this fund operates is as follows: On the fifteenth of each month the company files with the director of street railroads a statement of its gross receipts, operating expenses, etc. Whenever this statement shows a deficit, such deficiency is paid out of the fare control fund. When this fare control fund contains less than $200,-000 the rate of fare shall be increased the following month by one-half cent, while on the other hand if the fare control fund exceeds $600,000 through having had paid into it the surplus
income from operating expenses, the fare is reduced one-half cent. After an increase or decrease in fare has been made, no further change is permitted for at least three months. It may be interesting to note that an extra charge may be made on all owl cars or cars operating between midnight and 5a.m.
The city has the right on the thirty-first day of December of any year, to give one year’s notice in writing to purchase the entire system for the aggregate par value of the capital stock and reducible debt.
The return allowed on the capital stock is 5 per cent a year for the first three years and 6 per cent thereafter.
The company agreed to purchase the Cincinnati and Hamilton Traction Company at a price of $1,000,000. This deal has been recently consummated and is now included in the property of the Cincinnati Street Railway Company and in the capitalization of $28,000,000. The receipts for the entire road and its operating expenses and charges are included in the operating expenses and charges of the whole system. The receipts of this road within the limits of the city are more than the pro rata share of its expenses, but the entire road at present is being run at a deficit.
CITY AND COMPANY ARE PARTNERS
These are the main factors in the ordinance which affect particularly the relations between the company, city and car riders. It would seem that the franchise practically puts the city in control of the transportation system. Nothing can be done either in the operation of the transportation system or its accounting which is not under the city’s inspection and control at all times. In other words, the city and the street railway company are partners.
Service at cost plans have not been in operation in this country for a suffi-


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NATIONAL MUNICIPAL REVIEW
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ciently long time to arrive at any definite conclusions. But it seems, from the study of all the plans tried over a period of years, that the local plan is probably one of the most flexible that has so far been adopted.
An analysis of the problems involved would lead to the conclusion that the means for providing a plan which shall secure sound regulation and control should include the following:
First—The total capitalization upon which the company in justice to both investors and the public, shall be allowed to earn a fair return.
Second—The establishment of a system of charges for service by which rates will automatically increase or decrease, so as to yield at all times sufficient revenues to meet all the payments specified in the plan, including the necessary and protective reserves.
Third—Power of regulation by the proper authorities in respect to all matters affecting conditions and character of service including extensions, improvements and betterments.
Fourth—The utility should be permitted to operate on the so-called indeterminate franchise principle and be subject to regulation in respect to accounts, capital, investments and other matters.
Fifth—The plan should set forth for the right of the municipality to purchase the property at a price definitely established.
Sixth—The car riders should be relieved of the necessity of paying for taxes and special charges and assessments as part of the cost of transportation.
It is generally believed that most of the above provisions, at least the more important ones, have been incorporated in the local service at cost plan.
RELATIONS WITH EMPLOYEES
One of the faults inherent in the service at cost plan is the matter of treating with labor. It has been brought out that, as the fare must take care of all operating expenses, the company would not put up a very stiff fight against a demand for an increase in wages because it would be absorbed by the fare anyway and would not affect the rate of return on the capitalization. It must be remembered that the city does not operate the property, it merely regulates it, so that in case the company granted an increase in wage, the city through its proper official could only refuse to allow the company the money with which to pay these wages and if the company insisted, the case in question would then be sent to a board of arbitration.
The relation between the company and its employees is one of great importance. In the past this labor has been considered in the light of other commodities, the company treating the subject of wages in much the same manner that they handled the matter of prices of materials. More intelligent, loyal and efficient employees would have a tremendous effect in placing the railway company in favor with the public, and here lies the opportunity for real constructive work. While the positions of motorman and conductor would not be classed under the heading of skilled workmen, the job is a very attractive one. It is not subject to seasonal influence and an employee who performs his labor properly can hold his job year in and year out without any fear of being laid off because of industrial depression. The company must realize that its greatest asset is an efficient, loyal and competent personnel and that only by organizing such a force and through sincere cooperation between company


1926]
THE FATE OF THE FIVE-CENT FARE
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and employee can the industry be restored to public favor.
NO SLIDING SCALE
It may be noted that the plan does not include a provision whereby the street railway company is given the opportunity of participating in the benefits resulting from economy, efficiency and initiative so as to induce the greatest efforts on the part of the utility.
It is another weakness in the application of the cost of service theory that it does not properly differentiate between what are efficient and inefficient costs and it is therefore difficult if not impossible properly to reward or penalize the company. Even where a reward is provided it should go to the officials who are directly responsible for the economies and not to the company to be distributed to the stockholders who were in no way responsible for the efficient management. But whatever provision may be made for rewards for efficiency according to an established schedule, it is so difficult for the city officials and the company to be in agreement as to the proper amounts to be expended for maintenance and betterment and similar expenses, that there always arises in the minds of the public a suspicion that the company is skimping the service in order to gain the reward. When the railroad officials can be made to realize that they are really servants of the public, entitled only to a fair but guaranteed return on the money that they have invested, pride of operation will bring its own reward and insure an efficient management without the need for financial incentives.
BUSES
A condition cutting deeply into the revenues of the company was the entire absence of regulation of independent bus companies by council, and in conse-
quence they sprang up like mushrooms. In October 1925 the first ordinance was passed by council providing for the regulation of motor transportation companies and others engaged in the business of carrying passengers for hire. Coincident with the granting of the new franchise to the Cincinnati Street Railway Company a second franchise was negotiated permitting it to operate buses, as this right was not included in the company’s charter. The company is now operating a number of bus routes which have been acquired through purchase or started at the suggestion of the director of street railroads into territory which had not been adequately provided with transportation service.
NEW PLAN PROMISES SUCCESS
Cincinnati’s second service at cost plan has only been in operation since the first of the year and therefore not sufficient time has elapsed from which to draw accurate conclusions as to the benefits which have resulted. It is plainly evident however, that an entirely new and an apparently healthy spirit is animating the various interests in their handling of the local transportation problem. The fare on street cars is ten cents, three tickets for a quarter. The fare on the buses is ten cents straight.. Universal transfers are given on street cars and buses within the city limits but transfers are given for buses outside of the city limits only when a ten-cent fare has been paid. The director of street railroads is conducting his department in a thoroughly capable manner and with an unbiased viewpoint. He is approaching the problem with an understanding that the interests of the car riders as well as those of the company must be conserved if the best results are to be obtained.
However the greatest change is to be seen in the attitude of the company.


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The old methods of the “soulless corporation,” a term well suited to former electric railway companies, are gone and in their place has come a policy of giving the public a square deal. The company has, for example, placed a new line of cars in service connecting all the depots and hotels. This route is travelled by a particularly attractive new type of car providing comfortable leather covered seats and with special and ample space to take care of all hand baggage. The company is attempting to increase the use of its service through advertising in the cars, explaining the aims of the company, the advantages to be obtained by riding on the cars, and in general popularizing the idea that the company and the city are partners in the enterprise. They have adopted the wise policy of withholding nothing from the public and in numerous addresses made before various organizations in the city, the company officials have concluded their talks with the statement that they would be glad to answer any questions. The general public attending these meetings has been impressed with the open-mindedness and directness of the replies to
their questions. Each month since the beginning of the year the company has shown a slight profit above operating expenses sufficient at least to make it likely that no increase in fares is anticipated in the near future. The statement of earnings is published monthly in the newspapers.
A continuous study is made of the possible economies which may be effected in operation. At present sixty per cent of the power required is purchased from the local power company. Arrangements have been completed whereby all the power will be supplied from this source and in consequence all the company’s power plants and substations will be shut down.
No plan involving the conduct of human relations can be devised which of itself will insure successful results. Even a good plan can only be made effective if all those who are interested in its success will interpret its application in the proper spirit. With cooperation between all parties interested in the contract, it is believed that the present service at cost plan furnishes the mechanism for satisfactory urban transportation.
COMPARATIVE TAX RATES OF 215 CITIES, 1926
BY C. E. RIGHTOR
Detroit Bureau of Governmental Research
In a majority of the cities the trend of the general 'property tax rate continues upward. How does your city rate with the others? ::
The primary purpose of this tabulation is to make available a summary
Ed. Note.—For the fifth consecutive year, the Review publishes a table of comparative tax rates, prepared by Mr. Rightor with a commentary thereon. The interested reader may make comparison with former years by referring to the Review for December of each year.
statement of the total taxes levied against property during 1926, in the larger cities of the United States and Canada.
In reporting this total tax, it is desired also to show the major governmental units for which the taxes are levied—city, school, county and state


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COMPARATIVE TAX RATES OF 215 CITIES, 1926
1926]
—per $1000 of assessed valuation; the valuation against which these rates are applied, and the division of this valuation as between real and personal property; and, for comparative purposes, the tax rate adjusted to a uniform basis of assessment of 100 per cent.
Further, an attempt is made to indicate the actual tax burden in each city by estimating the percentage of legal basis of valuation actually applied in assessing property, with the resulting tax rate per $1000.
The cities are listed in order of population by the five census groups, the population being the census bureau estimate where available, and otherwise by a state census or local estimate. It is realized that deductions upon the basis of these population figures, however, without consideration in each instance, may do an injustice to certain cities.
IMPORTANCE OF PROPERTY TAXES
It is generally recognized that, for local governments, real property taxes constitute, ordinarily, from two-thirds to three-fourths of all revenues. It would seem that taxpayers and public officials in any city should be able to learn easily and readily the facts with respect to current property taxes in their own city, and how they compare with other cities. As cities grow and their governmental costs increase, this is a subject of genuine interest to home owners and factory owners.
This tabulation is designed to answer that enquiry, and, like the compilations of previous years, is concerned only with the taxes on property. The itemized rates are reported, but their value is limited, owing to the diversified laws and practices obtaining within the several states and the Canadian provinces. The figures may not be safely used for conclusions unless the detailed facts in the case of each city are given consideration. They do not serve, for
example, as an index to the extent or adequacy of public service or of economy of administration. In almost any city, there is a wide divergence between the total revenue from property taxes and the total appropriations or expenditures, owing to the development of other sources of revenue.
One of the first difficulties of tabulating the itemized rates is that in some cities there are various rates for several classes of property. Examples of this kind are Philadelphia, Baltimore, Pittsburgh, the Minnesota cities, and those Canadian cities having two school rates.
In numerous cities, there is a single total budget for all purposes, from which are deducted the revenues from all sources other than taxation, leaving a net amount to be levied against property. Unless these miscellaneous revenues are definitely allocated to the several governmental units, the separation of the rates can be only an estimate. The city and school budgets are commonly totaled, without attempt to separate the rates.
The development of metropolitan districts, for such purposes as parks, sanitation, water, port, etc., tends to complicate the presentation of the data. Unless otherwise noted, however, such district rates are included with the city rate, upon the assumption that ordinarily the city would require a levy for these services.
Instances are found where the unit levying a tax receives no benefit from it, but distributes it to other subdivisions. In Ohio, presumably to circumvent a tax limit law which is choking the cities, the state levies a school tax of $2.65, but as this is locally collected and distributed, the rate is tabulated as a school tax. In New Jersey cities,, on the other hand, a similar tax is tabulated herein as a state levy. Thus, while one political unit may levy a tax, it does not follow that such levy reflects^


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the actual cost of that unit to the taxpayers.
EXTENT OF TAXES
Owing to the range in legal bases of valuation, the rates have been adjusted to a uniform 100 per cent basis to determine the actual rates that would be paid if the same assessing rules were applied. This column, “adjusted tax rate,” shows a range in the total of all rates of from $61.00 per $1000 for Oakland, to $14.00 for Middletown. For Canadian cities, the range is from $50.00 for South Vancouver to $23.50 for Montreal. The average for all cities is $32.98. The average for 215 cities in 1925 was $31.85.
It will be accepted, however, that with the varying practices of applying the legal basis of assessment, the foregoing “adjusted tax rates” do not in fact measure the actual burden in each city. A further readjustment of the rate to indicate this relative burden is dangerous, owing to its speculative nature and the reluctance of the public officials to indicate any divergence from the legal basis. However, upon the basis of such data as were furnished, the actual rates have been reduced (note that there is never a charge of general over-assessment!), to indicate the relative tax burden. This is reported in the final column, and the range is found to be from $47.03 for Pueblo to $9.60 for Norristown. For the Canadian cities, South Vancouver is again high with $37.50, while Montreal is again low with $17.63. The average for all cities was $23.66. This compares with $24.15 in 1925, the reduction being attributable to a willingness to concede that assessing is not always upon a 100 per cent basis.
TJREND CONTINUES UPWARD
It has been said that “ when there is nothing to compare, there is nothing to criticize.” It is impossible to include
in the tabulation the figures for more than the current year, but analysis was made of “adjusted,” or uniform, rates for 176 cities reporting both in 1925 and 1926.
Of these cities, ninety showed an aggregate increase of $171.70; fifty-six showed a total reduction of $77.49; and thirty reported no change in rate. For the 176 cities, the net increase in the “adjusted” rate was 53| cents per $1000.
The increase during the year in the fourteen Group I cities was pronounced. Ten cities reported a total increase of $28.25, three cities a reduction totaling $5.16, and one city no change. The average increase of cities in this group, therefore, was $1.65 per $1000.
It is believed that this continued tendency of the property tax rate to increase is especial significance, in view of the popular acclaim for lower taxes. President Alba B. Johnson of the Pennsylvania State Chamber of Commerce, writing in the June number of the magazine of that organization, stated:
. . . In the four-year period beginning in 1921, the National Government’s expenditures have been reduced by $2,000,000,000. In the same period the expenditures of state, county, municipal and township governments for the whole United States have risen about $4,000,000,000. State and local taxes have risen twice as fast as federal taxes have fallen.
In 1921 the total cost of all governments— federal, state and local—was $9,556,000,000. For 1925, in the face of drastic federal reductions, the total cost of all these governments had mounted to $11,539,000,000. For every dollar saved at Washington, state and local units have increased taxes $2.00.
This leads to the enquiry, What will the maximum tax rate be which will not retard the growth of our cities through expanding industry and new homes?
SCIENTIFIC ASSESSMENT NEEDED
In some cases comments were noted on the questionnaire indicating that the


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1926] COMPARATIVE TAX RATES OF 215 CITIES, 1926
scientific re-assessment of property was being undertaken or was highly desirable. This is probably an outgrowth of the public interest evidenced during recent years in the tax problem. It is but one step, however a most important one, and a few assessing manuals recently issued show that real progress is being made in some localities. Cities in two states asserted that there was no statutory basis of assessment.
A corollary problem is that of property exemptions. The extent of exemptions cannot be disclosed in a condensed tabulation such as this, but deserves the attention of those seeking to relieve the present taxpayers. Interesting phases of exemption are the “graded tax law” operating in Pittsburgh and Scranton, and the housing exemptions noted in New York City and Toronto.
A “competitive reduction ” in assessment was asserted among the cities of one state, due to the fact that the state continues to levy a tax on real property, using the local valuation as a basis. Pennsylvania, California, and North Carolina have segregated real property for local taxes. Effective next year, Virginia joins the rank of these states, while other states are giving it thought.
Similarly, a few states have abandoned a tax on tangible personalty, and others substantially reduced the rates on this class of property. Several years ago, Ontario abandoned the personal property tax, and substituted the income and business taxes. Possibly this offers a suggestion for new sources.
It may be appropriate to add a word of caution. Taxes are merely a means to an end. Reduction in the cost of local government will be accomplished
through budget economies, rather than through shifting the bases of taxation. In addressing the United States Chamber of Commerce, in May, Dr. Fred R. Fairchild, of Yale, well said:
. . . Whether it (the tax burden) is too heavy must depend upon what taxation is (or.
We need to be reminded that taxation is the means by which government obtains the funds necessary to pay governmental expenses; that is, to enable government to perform the functions which we ask of it. It is idle to complain about heavy taxation. If the legislature determines upon certain governmental enterprises, the people must raise by taxation the money to pay the cost, and complaint about the burden of taxation will be a waste of breath until shifted to the scrutiny of the expenditures of government.
The only question is whether the things that government does for us are worth what they cost, and only by the answer to that question can we answer the question whether our tax bill is too heavy. Excessive taxation would rest upon two circumstances: first, that government expenditure is extravagant and wasteful; second, that the government is performing functions which are not worth to us what they cost.
As a partial remedy for the pressure of local taxation, Dr. Fairchild offers several definite suggestions. He would hold the citizens more responsible for their government, improve the tax collecting machinery, and, most important, abolish the taxation of intangible personal property.
Requests for tax rate data were sent to 280 cities of the United States and 19 Canadian cities having over 30,000 population. Replies adequate to use were received from all but 84 cities, and it is hoped that even those cities necessarily omitted will furnish the desired data in future compilations. It is appreciated that any value attaching to such a tabulation is due to the cooperation of a growing number of public officials.


COMPARATIVE TAX RATES FOR 215 CITIE8 OVER 30,000 FOR 1026 Compiled by the Detroit Bureau or Governmental Research, Inc.
From Data Furnished by Members of the Governmental Research Conference, City Officials, and Chambers of Commerce
O
Census July 1, 1926 Assessed valuation Per oent City fiscal year begins Date of collection of city taxes Tax rate per $1,000 of assessed valuation i Legal basis of assessment ' (per cent) Adjusted tax rate to uniform 100% basis of assessment Estimated ratio of assessed value to legal basis (per cent) iL â– 3e h
Realty Personalty City School County State Total
Group I
Population 500,000 and over / June 1 1 Dec. 1
1. New York, N. Y.i 5,924.000 in,256,568,810 98 2 Jan. 1 319.59 $5.06 30.90 $1.24 326.79 100 326.79 93 324.87
2. Chicago, 111.* 3.048,000 1,873,921,764 77 23 Jan. 1, '25 Jan. 2, '26 43.60 30.40 8.00 8.50 90.50 50 45.25 50 22.63
3. Philadelphia. Pa.1 2,008,000 3,967,810.352 77 23 Jan. 1 Jan. 1 17.50 9.50 27.00 100 27.00 90 24.30
4. Detroit, Mich 1,346,500 3,160,412,150 81 19 July 1 / July 15 \ Dec. 1 15.96 6.61 2.65 2.36 27.58 100 27.58 80 22.06
5. Lob Angeles, Calif.4 1,222,500 1,467,282,935 84 16 July 1,’25 j Oct. 20, '25 1 Jan. 20, '26 16.40 15.40 6.40 38.20 100 38.20 50 19.10
6. Cleveland, Ohio* 960,000 2,162,157,400 69 31 Jan. 1 J Dec. 20, ’25 \ June 20, '26 10.95 9.24 2.66 .25 23.10 100 23.10 75 17.33
7. St. Louis, Mo 830,000 1,107,438.540 85 15 Apr. 14, '25 ' Nov. 1, '25 15.90 8.70 1.10 25.70 100 25.70 70 17.99
8. Baltimore, Md.8 808.000 1,657,986,372 61 39 Jan. 1 Jan. 1 18.55 6.25 2.73 27.53 100 27.53 85 23.40
9. Boston, Mass 787,000 1,898,054,900 91 9 Jan.1,'25 Sept. 15, ‘25 16.91 10.43 i .83 2.63 31.80 100 31.80 100 31.80
10. Pittsburgh, Pa.7 637,000 1,014,116,820 100 Jan. 1 Jan. 1 17.25 11.50 7.33 36.08 100 36.08 85 30.67
11, Ban Francisco, Calif.* 567,000 733,822,981 82 18 July 1, '25 f Oct. 15, '25 \ Jan. 15, '26 32.38 8.92 41.30 100 41.30 50 20.65
12. Buffalo, N. Y.» 544,000 1,003,879,130 99 1 July 1 J July 1 | Dec. 1 18.38 10.12 6.60 35.10 100 35.10 67 23.52
13. Washington, D. C.10 528,000 1,484,388,608 61 39 July 1 ' Sept. 1 11.90 5.10 17.00 100 17.00 90 15.30
14. Milwaukee, Wis 517,000 810,509,504 79 21 Jan. 1, '26 Dec. 15, ’25 14.80 8.14 4.97 .08 27.99 100 27.99 92 25.75
Group 11
Population 300,000 to 500,000
15. Newark, N. J 459,000 771,916,873 80 20 Jan. 1 Apr. 15 18.41 8.42 5.15 4.42 36.40 100 36.40 100 36.40
Id. Minneapolis, Minn.*1 434,000 298,598,370 83 17 Jan. 1 / May 31 \ Oct. 31 37.12 20.60 7.88 7.65 73.25 38 27.84 85 23.68
18. Seattle, Wash.12 411,678 251,831,921 80 20 Jan. 15 Mar. 15 37.14 14.32 13.45 9.42 74.33 50 37.17 70 26.02
(9. Cincinnati, Ohio 411,000 1,018,498,100 72 28 Jan. 1 / Dec. 20, '25 \ June 20, ’26 9.83 6.33 4.75 .25 21.16 100 21.16 90 19.04
20. Kansas City, Mo.11 375,000 450,857.030 67 33 May 1 June 1 12.50 11.50 4.30 1.20 29.50 100 29.50 50 14.75
31. Indianapolis, Ind 367,000 644,491,040 66 34 Jan. 1 / May 1 j Nnv. 1 11.20 11.00 3.20 2.80 28.20 100 28.20 85 23.97
'42. Rochester, N. Y 321,000 499,780,027 100 Jan. 1 May 1 12.84 13.12 4.24 1.67 31.87 100 31.87 69 21.99
24. Louisville, Ky.14 311,000 346,500,000 79 21 Sept. 1, ’28 Jan. 15, '26 14.80 6.00 4.00 3.00 27.80 100 27.80 80 22.24
NATIONAL MUNICIPAL REVIEW [Decemb.


Group III Population 100,000 to 300,000 25. Toledo, Ohio16 294,000 559,679,710 70 30 Jan. 1
26. Columbus, Ohio 285,000 568.904,000 73 27 Jan. 1
27. Denver, Colo 285,000 422,095,580 67 33 Jan. 1
28. Portland, Oregon1® 282,383 324,542,640 83 17 Dec. 1, -25
29. Providence, R. I.17 275,000 458,435,010 78 22 Oct. 1
30. Oakland, Calif.18 261,000 242,297,955 83 17 July 1
31. St. Paul, Minn.1® 248,000 174,186,470 80 20 Jan. 1
32. Atlanta, Ga.“ 224,300 363,000,000 80 20 Jan. 1
33. Omaha, Nebr 215,400 337,617,466 87j 13 Jan. 1
34. Birmingham, Ala 211,000 193,004,518 80 20 Oct. 1, '25
35. Akron, Ohio 208,435 320,763,870 66 34 Jan. 1
36. San Antonio, Texas 205,000 191,134,040 76 24 June 1. '25
38. Worcester, Mass 193,000 323,182,000 87 13 Dec. 1, '25
39. Richmond, Va.21 189,000 256,500.000 89 11 Feb. 1
40. Syracuse, N. Y.22 184,000 268,728,768 100 Jan. 1
41. New Haven, Conn 182,000 303,122,120 85 15 Jan. 1
42. Dayton, Ohio 28 177,000 332,714,250 74 26 Jan. 1
43. Memphis, Tenn.. 177,000 236,987,795 85 15 Jan. 1
44. Norfolk. Va 174,000 155,263,980 94 6 Jan. 1
47. Hartford, Conn.24 164,000 318,976,281 90 10 . Apr. 1
48. Fort Worth, Texas 156,000 170,000,000 71 29 Oct. 1, '25
49. Grand Rapids, Mich 156,000 239,817,894 70 30 May 1
50. Bridgeport, Conn 155,000 252,423,690 75 25 Apr. 1
51. Des Moines, Iowa 146,000 188,023,860 75 25 Apr. 1
62. Springfield, Mass 145,000 289,226,200 88 12 Dec. 1, '25
54. Scranton, Pa.7 143,000 122,197,060 100 Jan. 1
55. Flint, Mich 137,000 164,294,100 77 23 Mar.l
56. Nashville. Tenn 137,000 162,398,494 75 25 Jan. 1
57. Oklahoma City, Okla 135,000 117.640.900 80 20 July 1. '25
59. Salt Lake City, Utah 133,000 187,203,828 73 27 Jan. 1
60. Tulsa. Okla 133,000 103,642,365 80 20 July 1, ’25
61. Camden, N. J 131,000 176,132,820 84 16 Jan. 1
63. Wilmington, Del 124,000 124,866,250 100 July 1
64. Cambridge, Mass.2® 122,000 173,547.500 88 12 Apr. 1
65. Erie, Pa 120,000 132,637,145 96 4 Jan.
66. New Bedford, Mass 119,539 222,489,125 65 35 Deo. 1, '25
67. Albany, N. Y 119,000 158,252,803 100 Jan. 1
68. Kansu City. Kan 117,000 138,739,850 78 22 Jan. 1
{Dec. 1, *25 June 1, ’20 Dec. 20, ’25 June 20, ’26 Jan. 1
f May 5, '26 [ Nov. 6, '26 Oct. X July 1 Jan. 1
9.60
8.35
8.08 7.63
10.70 12.57
17.30
10.30
15.16
25.90
32.80
6.37
23.00
14.78
{
{
{
(
May-July and SeDt. 8.40 6.60
June 1 11.95 13.00
Oct. 1, '25 11.50 6.50
Dec. 20, '25 June 20, '26 10.30 10.42
Apr. 1. '26 25.90 8.50
Oct. 10, '25 18.49 8.09
June 1 Dec. 1 13.50 7.50
May 1 26.79
Feb. 1 Aug. 1 14.00 10.00
Dec. 1, ’25 June 1, ’26 9.68 8.81
July 1 16.00 6.00
July 1 17.90 9.60
July 1 7.87 11.31
Oct. 1, '25 25.60 10.00
July 1 Dec. 1 10.93 13.03
Apr. 1 Sept. 1 18.96 7.18
Mar. Sept. 12.97 15.81
Nov. 1, ’25 15.34 10.22
Jan., Apr., July, Oct. 17.92 18.00
July 1 Dec. 1 13.98 13.09
Aug. 1 15.90 1.60
Jan. 1, '26 17.17 17.77
Sept. i8 11.30 13.60
Nov. 1, ’25 June 15, ’26 20.70 17.50
June 1 Dec. 1 12.57 7.87
July 15.60 3.40
Oct. 16 18.86 9.00
Mar. 1 12.20 14.00
Oct. 15, '26 15.88 8.66
Jan. 1 20.75 6.06
Nov. 1, ’25 June 1, ’26 11.47 16.00
3.80 .25 22.00 100 22.00 80 17.60
4.64 .25 20.60 100 20.60 80 16.48
4.43 3.70 31.40 100 31.40 75 23.55
7.70 7.30 42.60 100 42.60 60 25.56
1.47 23.00 100 23.00 100 23.00
12.10 61.00 100 61.00 50 30.50
15.18 7.65 70.41 38 26.76 80 21.41
11.00 5.00 31.00 100 31.00 70 21.70
3.30 1.80 30.05 100 30.05 65 19.53
11.50 6.50 36.00 60 21.60 60 12.96
3.83 .25 24.80 100 24.80 65 16.12
6.50 8.70 49.60 50 24.80 75 18.60
1.18 1.64 29.40 100 29.40 85 24.99
2.50 23.50 100 23.50 67 15.75
7.86 34.65 100 34.65 66 22.87
.33 .67 25.00 100 25.00 100 25.00
3.66 .25 22.40 100 22.40 80 17.92
9.50 2.50 34.00 100 34.00 75 25.50
2.50 30.00 100 30.00 67 21.10
.28 .80 20.26 100 20.26 80 16.21
9.00 6.50 51.10 100 51.10 55 28.10
3.48 2.87 30.31 100 30.31 80 24.25
1.26 27.40 100 27.40 80 21.92
6.72 2.50 38.00 100 38.00 75 28.50
1.23 1.61 28.40 100 28.40 80 22.72
10.00 45.92 100 45.92 75 33.54
6.11 2.82 36.00 100 36.00 70 25.20
10.00 27.60 100 27.50 75 20.63
8.23 2.50 46.67 100 45.67 45 20.55
4.75 2.65 32.30 100 32.30 100 32.30
9.80 2.50 50.50 100 50.50 50 25.25
4.19 4.37 29.00 100 29.00 75 21.75
.75 .25 20.00 100 20.00 80 16.00
1.47 3.97 33.30 100 33.30 100 33.30
7.00 33.20 100 33.20 75 24.90
1.23 2.03 27.80 100 27.80 80 22.24
7.30 34.11 100 34.11 79 26.95
4.50 2.60 34.57 100 34.57 50 17.20
1926] COMPARATIVE TAX RATES OF 215 CITIES, 1926 711
I 3 3 8 8 SS3 S SS a S3 £ S 8 3 8SSS g 3 S g 3 8 3S8 g S §8833 g |


COMPARATIVE TAX RATES FOR 215 CITIES OVER 30,000 FOR im-€ G9. Yonkers, N. Y.................
70. Reading, Pa.................
71. Duluth, Minn................
72. Lowell, Mass................
73. Canton, Ohio................
74. San Diego, Calif............
76. Spokane, Wash...............
77. Elizabeth, N. J.............
78. Tacoma, Wash.®..............
70. Lynn, Mass....................
80. Utica. N. Y...................
82. Somerville, Mass............
Group IV
Population 50,000 to 100,000
83. Fort Wayne, Ind.............
85. Long Beach, Calif.............
88. Savannah, Ga...................
89. Allentown, Pa...............
90. Lawrence, Mass..............
92. Wichita, Kan..................
94. Bayonne, N. J.a.............
95. Hamtramck, Mich.............
$6. Harrisburg, Pa................
97. Manchester, N. H..............
08. Peoria, III...................
99. South Bend, Ind...............
i02. St. Joseph, Mo...............
>03. Wilkes-Barre, Pa.............
<04. Sioux City, Iowa............
105. Highland Park, Mich..........
/07. Little Rock, Ark.............
108. Charleston, S. C...........
109. Sacramento, Calif..........
110. Saginaw, Mich..............
♦11. Lansing, Mich................
Per oent Tax rate per f 1 1 e [ l I s a> o 9 1
Census July 1, 1926 Assessed valuation Realty Personalty City fiscal year begins Date of collection of city taxes City Bchool County State Total « 9 !!! Ip in! i
110,000 3245,819,358 100 Jan. 1 Apr. 13 118.72 111.83 16.67 135.22 100 $35.22 87 $30.64
114.000 106,000,000 100 Jan. 1 Mar. 1 13.00 13.00 4.00 30.00 100 30.00 50 15.00
113.000 81,126.239 74 26 Jan. 1 Jan. 1 24.11 27.18 10.56 17.85 69.50 38 26.41 80 21.12
110,266 145,404,663 88 12 Jan. 1, *25 Oct. 15. '25 21.41 7.57 1.21 1.61 31.80 100 31.80 100 31.80
110,000 220,570,000 70 30 Jan. 1 / Deo. '25 8.83 12.05 3.70 .25 24.83 too 24.83 90 22.35
110.000 126,259,228 86 14 Jan. 1 June 22.40 8.80 23.70 54.90 100 54.90 50 27.45
109,000 87,537,829 75 25 Jan. 1 Feb. 19.00 12.76 10.68 10.36 52.80 50 26.40 84 22.18
107,000 138,564,126 90 10 Jan. 1 / June 1 \ Dec. 1 14.07 8.88 4.27 4.58 31.80 100 31.80 100 31.80
106,000 60.070.347 78 22 Jan. 1 Feb. IS 26.73 14.50 20.58 10.35 72.16 50 36.08 100 36.08
104,000 11C, 871,665 85 15 Jan. 1, ’25 Nov. 1, '25 21.78 9.50 1.79 2.73 35.80 100 35.80 100 35.80
103.000 125,969,053 95 5 Jan. 1 Aug. 1 15.65 10.34 8.37 34.36 100 34.36 70 24.05
100,000 109,262,400 92 8 Jan. 1, '25 Oot. 15, '25 15.40 7.52 1.08 3.40 27.40 100 27.40 75 20.55
99,900 228,000.000 75 25 Jan. 1 May, Nov. 6.14 8.60 2.86 2.40 20.00 100 20.00 85 17.00
97,700 168,859,180 88 12 July 1, ’25 / Oct. 15, '25 t Jan. 15, ’28 14.00 18.90 7.50 40.40 100 40.40 50 20.20
94,900 76,744,373 75 25 Jan. 1 / Apr., July \ Oct., Jan. 19.00 5.00 12.50 5.00 41.50 41.50 60 24.90
94,600 77.880.055 100 Jan. 1 ' Mar. 1 11.40 15.00 3.00 29.40 100 29.40 50 14.70
93,500 130.131,400 73 27 Jan. 1, '25 Oct. 1, ’25 15.58 9.59 2.06 2.37 29.60 100 29.60 100 29.60
92,500 122,938,797 79 21 Oct. 15, '25 j Nov. 1, ’25 8.50 16.00 3.22 2.68 30.40 100 30.40 65 19.76
91,000 155,250,762 74 26 Jan. 1 May 1 27.33 7.26 4.45 39.40 100 39.40 60 23.42
87,800 122,097,933 64 36 July 1 July 15 12.58 9.60 2.48 2.11 26.77 100 26.77 75 22.08
84,600 83,470,600 100 Jan. 2 Mar. 1 13.00 18.50 6.00 37.50 100 37.50 50 18,75
84,000 121.275,956 62 38 Apr. 1 Apr. 1 14.90 6.50 2.70 i.90 26.00 100 26.00 100 26.00
82,500 43,523,680 70 30 Jan. 1 Jan. 1 29.17 27.50 8.33 8.50 73.50 50 36.75 50 18.38
81,700 180,000,000 87 33 Jan. 1 / May 1 \ Nov. 1 7.95 10.75 4.00 2.50 25.20 100 25.20 67 16.88
78,400 81,584,950 64 36 Apr. 19 May 5 12.50 12.25 7.75 1.00 33.50 100 33.50 60 20.10
78,300 100.000,000 65 5 Jan. Mar. 1 14.70 15.00 6.90 36.60 100 36.60 75 27.45
78,000 24.480,000 80 20 Apr. 1 Jan. 1 47.00 63.50 19.50 16.66 140.00 25 35.00 65 22.75
77,000 203,625,000 46 54 July 1 July 15 9.40 8.00 2.53 22.28 100 22.28 80 17.82
75,900 74,100 58,859,904 24,302,459 75 71 25 29 Jan. 1 Jan. 1 / Jan. 1 1 Apr. 10 (May 15 7.87 58.75 12.00 20.00 8.75 19.50 8.70 5.25 37.12 103.50 50 42 18.56 43.47 60 71 11.14 30.86
73,400 95,244,900 86 14 Jan. 1, '26 Oct. 15, ’25 17.40 24.55 7.25 49.20 100 49.20 72 35.42
73,300 91.216.169 77 23 July 1 July 1 14.31 12.81 6.78 2.79 36.69 100 36.69 100 36.69
73,200 146,299,075 75 25 May 1 July 15 12.20 9.50 3.23 2.58 27.51 100 27.51 80 22.01
712 NATIONAL MUNICIPAL REVIEW [December


112. Binghamton, N. Y......................
118. Winston-Salem, N. C...................
119. Hoboken, N. J.........................
121. Cheater, Pa...........................
122. Springfield, Ohio.....................
124. New Britain, Conn..................'..
125. Racine, Wis...........................
126. Passaic, N. J.........................
127. Wheeling. W. Va.«.....................
128. Berkeley, Calif.......................
129. Altoona, Pa...........................
132. Brockton, Mass........................
134. Springfield, 111......................
135. Bethlehem, Pa.........................
137. Quincy, Mass..........................
138. Lincoln, Nebr.........................
139. Roanoke, Va...........................
140- East Orange, N. J.....................
141. Holyoke, Mass.........................
142. Fresno, Calif.........................
143. Portsmouth, Va........................
144. Jackson, Mich.........................
145. Lakewood, Ohio........................
146. Shreveport, La........................
147. Macon, Ga.............................
149. Pasadena, Calif.......................
150. Niagara Falls, N. Y...............
151. Wichita Falls, Texas..................
152. Lancaster, Pa.........................
153. Topeka, Kan...........................
154. Augusta, Ga......
158. Kalamazoo, Mich...
159. Atlantic City, N. J..
160. Oak Park, IU.....
161. Kenosha, Wis.....
162. Beaumont, Texas...
163. Davenport, Iowa...
164. Malden, Mass.,....
165. Hammond, Ind.....
166. Cedar Rapids, Iowa 170. New Castle, Pa....,
72,900 114,467.330 100
71,800 130,000,000 45 53
71,000 100,089,371 92 8
70,400 66,136,943 100
70,200 96,856,670 72 28
69,600 105,646,026 80 20
69,400 87,998,720 80 20
69,000 98,766,385 68 32
68,662 117,281,376 74 26
67,800 84,088,875 93 7
67,000 66,685,185 100
65,343 72,600,125 84 16
64,700 29,656,106 70 30
64,400 64,718,804 93 6
63,000 121,910,900 88 12
62,000 109,097,107 75 25
61,900 77,964,901 60 40
61,700 105,704,372 88 12
60,400 117,032,360 79 21
60,200 49,444,437 80 20
59,900 44,707,764 80 20
59,700 83,197,743 80 20
59,500 142,251,360 89 a
59,500 108,187,150 64 36
59,200 50,150,000 80 20
58,400 146,031,415 82 18
58,300 121,710,768 100
58,026 40,028,320 76 24
57,100 38,500,000 100
56,500 83,173,932 75 25
55,700 51,612,620 65 35
54,500 75,337,691 73 27
53,800 305,324,238 96 4
53,500 21,499,514 82 18
52,700 63,694.120 66 34
52,500 51,366.280 79 21
52,469 65,721.800 86 14
52,400 82,772,650 86 14
52,300 78,262.026 63 37
52,100 60,277.063 84 16
50,700 57,851390 93 7
Jan. 1 June 1 Jan. 1 Jan. 4 Jan. 1,
Apr. 1 Jan. 1 Jan. 1 July 1, July 1, Jan. 1 Dec. 1, Mar. 1 Jan. Jan. 1, Sept. 1 Jam 1, Jan. 1 Dec. 1, July 1,
Jan.1, Jan. 1 Jan. 1 Jan. 1,
Jan. 1
July 1, Jan. 1, Apr. 1,
Jan. 1 Jan. 1,
Jan. 1 Jau. 1 Jan. 1
Jan. 1, Jan. 1 July 1, Apr. 1 Jan. 1 Jan. 1 Apr. 1 Jan.
I Jan. 1 (July 1 16.04 7.82 5.95 29.81 100 29.81 76 22.36
Mar. 1 6.00 4.00 5.50 15.50 100 15.50 75 11.63
J Apr. 1 \ Dec. 1 23.98 10.70 7.42 4.36 46.46 100 46.46 75 34.85
Feb.15 9.00 12.00 4.10 25.10 100 25.10 70 17.57
’26 / Deo. 20. ’25 l June 20. '26 7.10 10.25 3.80 .25 21.40 100 21.40 75 16.05
July 1 13.81 8.97 .97 23.75 100 23.75 84 19.95
Jan. 1 6.65 11.19 4.66 22.50 100 22.50 75 16.88
/ June 1 \ Dec. 1 19.29 7.05 3.76 4.72 34.82 100 34.82 80 27,86
’25 Nov. 1, '25 8.69 11.40 5.00 1.40 26.49 100 26.49 70 18.54
’25 Oct. 20, ’25 18.10 15.90 18.80 52.80 100 52.80 60 31.68
’25 Mar. 1 7.50 12.00 7.50 27.00 100 27.00 60 16.20
Nov. 1, *25 25.90 9.87 1.71 1.52 39.00 100 39.00 80 31.20
’25 Jan. 1, '26 41.40 31.70 7.60 8.50 89.20 50 44.60 so 22.30
’25 Mar. 1 12.00 13.00 5.00 30.00 100 30.00 75 22.50
Oct. 1/25 17.99 6.39 .90 2.32 27.60 100 27.60 100 27.60
, ’25 Oct. 1, '25 6.75 15.00 2.53 1.80 26.80 100 26.80 80 21.44
'25 Nov. 1, *25 15.75 6.75 2.50 25.00 100 25.00 50 12.50
( June 1 l Dec. 1 15.13 10.14 5.08' 2.05 32.40 100 32.40 67 21.71
’25 Nov. 1, *25 J Oct. 1/26 ( Jan. 1, ’26 14.58 5.22 1.39 1.81 23.00 100 23.00 100 23.00
’25 23.91 14.50 17.70 56.11 100 56.11 50 28.06
•25 Nov. i, ’25 12.50 10.00 2.50 25.00 100 25.00 70 17.50
July 1 9.78 7.31 5.96 2.80 25.85 100 25.85 80 20.68
j Deo. 1, 25 \ June 1, ’26 7.12 11.26 2.67 .25 21.30 100 21.30 50 10.65
'25 Nov. 1, ’25 f Apr. 15 10.00 5.00 8.50 5.75 29.25 100 29.25 00 17.55
’25 1 Aug. 15 l Deo. 15 15.00 7.19 12.31 5.00 39.50 100 39.60 07 26.47
Oct. 12. ’25 12.80 20.10 7.40 40.30 100 40.30 75 30.23
’25 Oct. 1/25 9.26 10.64 6.42 25.32 100 25.32 100 25.32
*25 Oct. 1, '25 21.00 10.00 7.00 7.70 45.70 100 45.70 67 31.62
| Mar. 1 June 10.00 18.50 2.50 31.00 100 31.00 33 10.23
’26 j Deo. 1. ’25 \ June 1, ’26 [Apr. 1 12.03 12.50 5.09 2.68 32.30 100 32.30 80 26.84
j July 1 (Oct. 1 18.00 13.00 8.00 5.00 44.00 None 44.00 50 22.00
July 1 11.00 12.84 5.90 2.85 32.65 100 32.65 80 26.12
/ June 11 \ Deo. 1 12.40 4.81 3.56 3.83 24.60 100 24.60 100 24.60
â– 25 Jan. 1, *26 34.80 66.90 8.00 8.50 118.20 50 59.10 50 29.55
*25 Jan. 1 10.56 11.19 4.47 3.78 30.00 100 30.00 62 18.60
Oct. 1/25 13.80 8.70 9.40 7.70 39.60 100 39.60 75 29.70
Sept. 1 13.50 14.77 6.78 2.50 37.55 100 37.65 65 20.65
Oct. 1 17.45 9.51 1.36 3.08 31.40 100 31.40 100 31.40
Apr., Oct. Mar., Sept. 9.60 13.70 5.00 2.80 31.10 100 31.10 60 18.66
11.88 20.20 5.40 2.50 39.98 100 39.98 50 19.60
Mar. I 9.75 13.00 8.00 30.75 100 30.75 65 19.99
CO
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09


Group V
Population 30,000 to 50,000
171. Pontiac, Mich.........................
17'J. Mt*dford, Mass.......................
174. York, Pa............................
175. Haverhill, Maas.....................
170. Bay City, Mich........................
177. Galveston, Texas......................
179. Newport News, Va....................
180. Greensboro, N. C.28.................
182. Chelsea, Maaa.........................
184. Pittsfield, Maas..,.................
185. Lima, Ohio..........................
187. Leiington, Ky.........................
192. Columbus, Ga........................
193. Waco, Texas.........................
194. Jamcatown, N. Y.....................
195. Muskegon, Mich......................
196. Fitchburg, Mass.22..................
198. Brookline, Maaa.....................
199. Durham, N. C........................
200. Pueblo, Colo........................
402. Battle Creek, Mich..................
403. Chicopee, Maaa......................
207. Salem, Mass.22........................
409. Springfield, Mo.....................
410. Everett, Mass.......................
,113. Dubuque, Iowa........................
114. Joliet, III...........................
415. Rock Island, 111........... ..........
123. New Brunswick, N. J...................
424. Phoenix, Aria.........................
227. Wilmington, N. C......................
229. Ogden, Utah...........................
231. Easton, Pa............................
233. Hazleton, Pa........................
234. Meriden, Conn.„.....................
COMPARATIVE TAX RATE8 FOR 215 CITIES OVER 30,000 FOR 1926—Continued
Census July 1, 1926 Assessed valuation Per cent City fiscal year begins Date of collection of city taxes Tu rate per 11,000 of uMond valuation Legal basis of assessment (per cent) H i a Jjij C53 o V k k Final readjusted tax rate
Realty Personalty City School County State Total
49,800 *54,580,345 77 23 Jan. 1 ( July 1 $18.65 $18.91 $8.28 32.66 $48.50 100 $48.50 75 $36.38
49,700 65,377,800 87 13 Jan. 1, '25 Nov. 1, ’25 17.98 12.13 1.32 1.57 33.00 100 33.00 90 29.70
49,400 48,628,125 98 2 Jan. Mar. 1 10.00 14.00 10.00 34.00 100 34.00 60 20.40
49,232 66,218,100 84 16 Jan. 1, '25 Sept. 15,’25 19.44 8.01 1.40 1.55 30.40 100 30.40 100 30.40
49,200 48,197,345 78 22 July 1 / Aug. 1 14.01 14.80 5.24 2.36 36.41 100 36.41 100 36.41
49,100 67,142,449 76 24 July 1 Sept. 1 19.10 4.00 23.10 100 23.10 75 17.33
48.800 36,446,067 76 24 Jan. 1, *25 Nov. 1, '25 16.50 11.50 2.50 30.50 100 40.60 60 18.30
48,700 89,200.000 54 46 May 31 Sept. 1 8.40 38.80 100 38! 80 75 38 isO
48.200 52,701,950 85 15 Jan. 1, '25 Sept. 15, ’25 21.55 13.62 3.73 100 100
48,100 56,239,845 85 15 Jan. 1, '25 Oct. 15, '25 19.11 9.07 2.25 2.07 32.50 100 32.50 80 26.00
47,700 81,304,650 75 25 Jan. 1, '26 f Dec. 1, '25 1 June 1, ’26 9.42 10.20 4.24 .25 24.20 100 24.20 80 19.36
47,500 50,318,700 82 18 Jan. 1 J June 1 \ Oct 1 16.80 7.00 8.00 31.80 100 31.80 80 25.44
45.000 41,870,940 72 28 Jan. 1 Aug. 1 12.00 6.00 8.00 5.00 31.00 100 31.00 57 17.67
44,800 58,000,000 72 28 Oct. 1, '25 Oct. 1, '25 16.40 6.50 5.60 7.70 36.20 100 36.20 60 21.72
44,300 59,012,750 100 Jan. 1, '25 Jan. 1 7.69 13.39 8.07 29.15 100 29.15 60 17.49
44,300 60,234,420 74 26 Jan. 1, '26 Dec. 1, '25 13.22 11.62 6.70 2.20 33.74 100 33.74 96 32.39
44,200 62,572,050 73 27 Dec 1, ’25 Apr. 1, '26 24.34 1.38 1.88 27.60 100 27.60 90 24.84
43.900 136,797,100 87 13 Jan. 1 Sept. 1 12.80 3.63 .82 1.95 19.20 100 19.20 100 19.20
43.900 70,950,773 60 40 June 1 Oct. 1 11.00 8.50 4.50 24.00 100 24.00 75 18.00
43,900 35,972,410 71 29 Jan. 1 Jan. 1 23.80 15.00 9.75 3.70 52.25 100 52.25 90 47.03
43,500 54,785,990 74 26 July 1 July 19 10.00 14.00 5.07 3.22 32.40 100 32.40 75 24.30
43,200 50.037,350 77 23 Dec. 1,'24 Oct. 15, '25 15.44 10.23 1.62 2.21 29.50 100 29.50 100 29.60
42,900 54,273,460 80 20 Jan. 1 Sept. 1 29.90 1.30 1.30 32.60 100 32.50 100 32.50
42,600 38,525,945 69 31 July 1 Sept. 1 10.00 13.00 6.30 1.10 29.40 100 29.40 70 20.58
42,500 60,097,000 83 17 Jan. 1, ’25 Oct. 1, '25 19.56 9.36 1.03 1.25 31.20 100 31.20 90 28.08
41,600 45,877,116 86 14 Apr. 1 Jan. 1 55.00 52.20 29.80 10.00 147.00 100 147.00 25 36.75
41,000 14,098|966 74 26 Jan. 1 June 1 27.20 55.00 14.10 6.50 102.80 50 51.40 35 17.99
41,000 12,056,116 70 30 Apr. 1 Mar. 1 25.50 40.00 12.20 8.50 86.20 50 43.10 60 25.86
38,900 38,434,405 90 10 Jan. i / June 1 19.20 15.20 8.90 2.10 46.40 . 100 45.40 100 45.40
38,669 49,450,915 70 30 July 1, '25 Oct. 1, '25 11.80 12.30 14.40 7.80 46.30 60 27.78 50 13.89
37,700 46,445,655 93 7 June i, ’25 Oct. 1, '25 10.00 7.00 5.00 23.00 100 23.00 90 20.70
37,600 39,316,474 75 25 Jan. 1, '25 Oct. 1, '25 11.00 16.50 5.33 3.07 35.90 100 35.90 75 26.93
37,400 38,197,263 100 Jan. 1 Jan. I 13.50 17.00 5.00 35.50 100 35.50 50 17.75
36.800 27,844,004 93 7 Jan. 4 , Apr. 1 13.00 21.00 12.57 46.57 100 46.57 40 18.63
36,600 47,813,365 83 17 Jan. 1 J May 4 \ Nov. 4 16.41 12.00 .36 .73 29.50 100 29.50 65 19.18
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235. Petersburg, Va 36,400 42,806,612 61 39 July 1
236. Colorado Springs, Colo 36,000 41,074,280 S3 17 Jan. 1
237. Orange, N. J 35,800 39,781366 88 12 Jan. 1
238. Poughkeepsie, N. Y 35,800 44,749,441 100 Jan. I
240. Auburn. N. Y 35,677 28.316,492 100 July 1
241. Amsterdam, N. Y 35,600 30,779,000 100 Jan. 1
242. Lewiston, Me 35,500 32,389,587 83 17 Mar. 1
243. Norristown, Pa 35,300 24,378,410 100 Jan. 1
244. Green Bay, Wis 34,900 51,390,400 76 24 Jan. 1, '26
245. Clifton, N. J 34,742 40,266,969 80 20 Jan. 1
247. Moline,III 34,500 12,030,106 68 32 Apr. 1, ’24
248. Cranston, R. I 34,471 41,243,180 80 20 Apr. 15, '25
253. Revere, Mass 33,261 39,112,800 90 10 Jan. 1,'25
255. Irvington, N. J 33,186 51,668,645 88 12 May 2
256. Watertown, N. Y 33,100 44,108,652 100 July 1
259. Muskogee, Okla 32,500 30,158,507 80 20 July 1, *25
261. Alameda, Calif 31,876 29,827,196 July 1, '25
263. Plainfield N. J 31,748 51,385,317 86 14 Jan. 1
265. Port Artiur, Texas 31,513 29,414300 77 23 Apr. 1, '25
266 Asheville, N. C 31,474 85,152,540 90 10 Sept. 1
268. Kearny, N. J 31,291 63,437,012 74 26 Jan. 1
269. Middletown, Ohio 30,823 78,688,930 74 26 Jan. 1, '26
270. Lynchburg, Va 30,600 54,883,730 53 47 Feb. 1, '25
271. Richmond, Ind 30,495 39,495,933 75 25 Jan. 1
272. Newark, Ohio 30,461 41,725,250 64 36 Jan. 1,'26
273. Zanesville, Ohio 30,442 39,829,060 67 33 Jan. 1, '26
274. Bloomington, 111 30,421 14,300,000 76 24 May 1, '25
276. Clarksburg, W. Va 30,402 53,000,000 67 33 July 1, '25
279. Rome, N. Y 30,328 22,612,120 100 •• Jan. 1
280. Sioux Falls, S. D 30,127 40,957369 81 19 Jan. 1
July 1 Jan. 1 July 1 June 1 Deo. 1 Feb. 15 July 1 Aug. 1 Aug. 20 July 1
/ Dec. 15, *25 \ Mar. 1, ’26 )June 1 \ Dec. 1 Feb. 1. *25 Oct 15, ’25 Oct. 1, ’25 I June 1 ( Dec. 1 July 1
/ Deo. 1, *25 [ June 1, '26 Oct. 15, '25 / June 1 l Dee. 1 Oct. 1, '25 Sept. 1 / June 1 i Dec. 1 / Dee.. '25 [ June, '26 Sept. 15, '25 May 1 Nov. 1 Deo. 20. '25 . June 20, '26 / Dec. 1, 25 \ June 1, *26 Feb. 1, '26 Nov. 1, '25 Jan. 1 July 1 Mar-1 Oct. 1
18.35 4.15 2.50 25.00 100 25.00 71
14.20 14.50 8.63 3.70 41.03 100 41.03 80
16.69 10.62 5.08 4.41 39.80 100 36.80 80
16.84 9.07 7.32 33.23 100 33.23 80
20.20 11.25 8.89 2.06 42.40 100 42.40 68
10.29 19.36 10.86 40.51 100 40.51 60
17.85 5.18 2.09 6.88 32.00 100 32.00 67
10.00 19.00 3.00 32.00 100 32.00 30
9.80 9.89 6.31 26.50 100 26.50 75
9.57 15.39 8.81 4.73 33.50 100 33.50 100
29.10 40.00 12.00 6.50 87.60 50 43.80 50
10.18 9.98 1.34 21.50 100 21.50 65
23.61 13.15 4.04 40.80 100 40.80 80
11.53 11.40 7.80 1.67 32.40 100 32.40 too
14.90 9.80 7.17 1.83 33.70 100 33.70 80
15.96 14.89 9.50 2.50 42.85 100 42.85 60
21.80 27.40 49.20 100 49.20 50
13.47 12.55 4.23 4.55 34.80 100 34.80 100
15.60 5.00 7.20 6.50 34.30 100 34.30 70
8.80 3.60 10.50 22.90 100 22.90 60
14.10 7.74 7.22 4.46 33.52 100 33.62 60
4.53 6.27 2.95 .25 14.00 100 14.00 75
11.00 10.00 2.50 23.50 100 23.50 50
10.40 12.40 6.10 2.30 81.20 100 31.20 50
6.48 9.12 4.25 .25 20.10 100 20.10 80
6.90 10.75 7.10 .25 25.00 100 25.00 80
31.03 27.50 6.50 8.50 73.53 50 36.77 50
7.00 8.60 4.00 1.40 21.00 100 21.00 80
9.89 15.60 6.88 1.69 33.06 100 33.06 100
12.71 17.58 4.17 2.73 37.19 100 37.19 70
17.
32. 29.
26.
28.
24.
21.
9.
19.
33. 21. 12. 32.
32.
26.
25. 24. 34.
24.
13.
20.
10.
11.
15.
16. 20.
18.
16.
33.
26.
<1
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1926] COMPARATIVE TAX RATES OF 215 CITIES, 1926


COMPARATIVE TAX RATES FOR 215 CITIES OVER 30,000 FOR 1020-C Per cent Tex rate per 11,000 of meeeed valuation ajjj lai-s .2.2 1
Census dan. 1, 1926 Assessed valuation Realty Personalty City fiscal year begins Date of collection of city taxes City School County Bute Total Jiv iii il cS-ss-S Is 1e la
Canadian Cities 1. Montreal, Que.*1 2 3 * * 6 * 8 9 942,875 $791,158,041 100 Jan. 1 May 1 Oct. 1 $14.00 $9.50 $23.50 100 *23.50 75 117.63
2. Toronto, Ont.M 556,691 818,397,698 100 Jan. 1 May 4 July 5 19.90 9.70 29.60 100 29.60 75 22.20
3. Winnipeg, Man 197,125 232,667,970 100 Jan. 1 Sept. 4 June 15 15.45 12.55 28.00 100 28.00 80 22.40
4. Vancouver, B. C.31 128,366 215.302,315 100 Jan. 1 Aug. 3 19,74 8.76 28.50 100 28.50 100 28.50
5. Quebec, Que.” 124,341 99,181,434 100 May l,’25 Nov. 1, '25 19.60 9.50 29.10 100 29.10 80 23.28
6. Hamilton, Out.33 122,495 151,811.138 100 Jan. 1 Sept. 1 20.94 12.31 33.25 100 33.25 100 33.25
7. Ottawa, Ont.3< 118,697 142,i:5,312 100 Jan. 1 May 18 Nov. 18 20.05 11.05 31.10 100 31.10 67 20.84
9. Edmonton, Alb.*8 65,378 58,840,235 100 Jan. 1 Apr., July Oct., Dec. 23.35 21.00 44.35 100 44.35 80 35.48
10. London, Ont.33 64,274 72,406,283 100 Jan. 1 June 15 Aug., Oct. 20.45 13.80 34.25 100 34.25 80 27.40
11. Halifax, N. S.M 57,564 55,797,930 100 May 1 July 31 21.50 10.00 to.90 32.40 100 32.40 100 32.40
12. Windsor, Ont.94 56,433 64,703,117 100 Jan. 1 June 15 Or.t. 16 18.04 16.57 0.39 35.00 100 35.00 60 21.00
13. St. Joho.N.B.; 55,000 51,475.800 100 Jan. 1 July 22 14.02 11.65 7.93 33.60 100 33.60 100 33.60
14. Regina, Sask.37 40,000 38,548,979 100 Jan. 1 June 30 Dec. 31 21.52 17.25 $2.23 41.00 100 41.00 67 27.47
15. S. Vancouver, B. C 40,000 23,018,030 100 Jan. 1 Jan. 1 24.50 25.50 50.00 100 50.00 75 37.50
16. Victoria, B. C.58 40,000 52,709,873 100 Jan. 1 Aug. 15 27.42 11.58 39.00 100 39.00 67 26.13
39. Saskatoon, Sask.39 30,000 28,031,966 100 Jan. 1 July 31 21.37 23.63 45.00 100 45.00 80 36.00
1 New York City. The assessed valuation given is exclusive of $895,702,700 of dwellings exempted from local taxation until 1932 but assessed for state tax. Tbe official computation gives a single rate for city, school
nd county purposes; the county rate is computed as the ratio of the total budget appropriation for counties to total assessed valuation; the rates for city and schools are in proportion to appropriations. In addition to the
ate given, levies are made on the several boroughs and city at large for local improvements, ranging from 29 cents to 54 cents. The ratio of assessed to true value is upon the State equalization of 1925.
2 Chicago. The city rate includes sanitary district, forest preserve district and South Park district rates; the rate given is for South Park district (central business district and greater part of South Side). Rates in ther parts of the city are slightly higher because of variations in the park rate.
3 Philadelphia. The city rate includes the cost of county government, which is consolidated with the city. The rates given are on city realty, comprising 95 per cent of all realty; suburban realty (4 per eent of all ealty) is taxed at two-thirds, and farm realty (1 per cent) at one-half, of the rate on city realty—except that property in poor districts (having local poor taxes) is further relieved of such poor levies. There is a 4-mil! ax on horses and cattle, money at interest and vehicles to hire, comprising the personalty valuation. In all, there are eighteen different total tax rates on real estate, fixed by seven tax-levying bodies. There is no state
ax on real estate in Pennsylvania.
« Los Angeles. The population is a local estimate. The city rate includes flood control rate of $1. There is no state tax on real estate in California.
6 Cleveland. The school rate, for all Ohio cities, includes a state rate for schools of $2.65, which is collected by the county and distributed to the school districts.
« Baltimore. There is no county rate. There are several rates applied to nine bases of valuation—at full rate ($24.80), $810,768,783 (one-third of the area of the city), at 74 per cent of full rate, $222,413,413 (new idditionai area), at two-thirds of full rate, $64,196,585 (suburban area); at one-third of full rate $48,738,230 (rural area). There are five bases of rates on assessed valuation of bank and trust oompany shares, securities tnd deposits, $511,869,361. Personal property of manufacturers is exempt from taxation.
1 Pittsburgh, Scranton. The city rate upon improvements is one-half the rate upon land, the rate shown being the weighted average of the two rates. Machinery^ exempt from taxation.
8 San Francisco. The city rate includes the county, which is consolidated with the city. The assessed valuation reported does not include $316,911,913 “operative property" taxed by the state only.
9 Buffalo. The county rate includes state (separation not available).
716 NATIONAL MUNICIPAL REVIEW [December


10 Washington. Appropriations for the District of Columbia are made by Congress, a lump sum of 19,000,000 thereof being paid by the Federal Treasury. The rate given is for realty and tangible personalty, intangible personalty, $137,085,808, is taxed at one-half of one per cent. Banks, trust companies, and public service corporations are taxed at various rates on earnings or receipts. There is a single rate for all purposes, the school
rate being estimated.
11 Minneapolis. The Minnesota statutes provide five classes of property, assessed at varying bases of true value—real estate (except unplatted) is assessed at 40 per cent; iron ore at 50 per cent; personalty, in three classes, is assessed at 10 per cent, 25 per cent, and 33} per cent respectively. The average of all is 38 per cent of true value. Money and credits (not included in the valuation reported) are taxed at 3 mills on the dollar. The total rate in Minneapolis varies slightly in certain wards (hie to varying rates for street maintenance.
Seattle. The city rate includes $1.25 port rate.
19 Kansas City. The valuation given is for city tax purposes; the valuation for school, county and state taxes is about $600,000,000.
14 Louisville. In addition'to the valuation given, $18,500,000 of bank and trust companies stock is taxed $2 per $1,000 for city and $4 per $1,000 for schools.
15 Toledo. The city rate includes 30 cents for university.
1* Portland. The city rate includes $2.10 dock rate and $2.40 port rate.
17 Providence. There is no county government in Rhode Island. In addition to the rates given, $4 per $1,000 is levied on intangible property assessed at $138,473,980, not included in the valuation here given. lS Oakland. The city rate includes $2.10 utility district rate.
19 at. Paul. See Note 11. Moneys and credits, not included in valuation reported, are taxed $3 per $1,000.
30 Atlanta. The school rate is estimated; schools receive 26 per cent of total city revenues.
u Richmond. The cities of Virginia are autonomous, having no county government. Of the valuation here given, $21,500,000 is tangible personally, which pays a city tax rate of $12 per $1,000. In addition to the valuation given, $97,600,000 intangible personal property pays varying rates of $2 to $8.50 per $1,000 for city purposes.
22 Syracuse, Bayonne, Fitchburg, Salem. The city rate includes schools, the separation not being reported.
23 Dayton. The city rate includes $3.97 flood prevention rate.
24 Hartford. In addition to the tax rate reported, the city raises, through levy and collection by the state treasurer, a one per cent tax upon a portion, and eight-tenths mill upon the balance, of a corporation stock valuation of $265,447,955, which is the taxable valuation of tne stock of oertain corporations held by residents.
25 Cambridge. The state rate includes $2.04 metropolitan sewer and park rate.
26 Tacoma. The city rate includes $1.50 port and $1.50 park.
27 Wheeling, There are ten different city rates, varying for territories annexed since January 1,1920, each annexed area paying its own debt, the levy given is for the city prior to that date.
28 Greensboro. The school and county rates are in litigation before the State Supreme Court. An annexation of 1923 has a city rate of $5.50.
29 Montreal. The population of the Canadian cities is the 1925 estimate of a census department, except for Montreal which is a local estimate. The school rate is the average of the Protestant, Catholic, and Neutral rates.
30 Toronto. The assessed valuation for school taxes is $884,789,334; dwellings up to $4,000 valuation are allowed a certain exemption from general taxation but not from school taxation. Realty valuation includes 8.3 I>er cent income and 10.2 per cent business.
31 Vancouver. The actual tax levy is $31.66, but was reported $28.50 because 92 per cent was paid before the expiration of a 10 per cent discount period.
3- Quebec. The city rate includes $5 for water, paid also by $41,465,860 valuation exempt from general taxation, and 50 cents for local improvements.
33 Hamilton: London. Realty valuation includes 15 per cent business and income.
34 Ottawa. Realty valuation includes 16.73 per cent business and income.
33 Edmonton. Land, valued at $35,267,310, is assessed at 100 per cent; improvements are assessed at 60 per cent.
36 Halifax. Realty valuation includes 18.5 per cent business and household.
97 Regina. Realty valuation includes 11 per cent business and income. Land is assessed at 100 per eent, and improvements at 30 per cent. The separate school rate is $5.60 higher than the public school rate given.
39 Victoria. Land, valued at $25,611, 133, is assessed at 100 per cent; improvements are assessed at 50 per cent.
39 Saskatoon. Realty valuation includes 2.95 per cent business and income. Land is assessed at 100 per cent, improvements at 45 per cent.
19261 COMPARATIVE TAX RATES OF 215 CITIES, 1926 717


BOOKS AND PUBLICATIONS
Monograph ien deutscher Stadte: Darstel-
L,TJNG DEUTSCHE StaDTE END IHRER AbBEIT IN WlBTSCHAI-r, FlNANZWESEN, HYGIENE,
Sozialpoutik end Technik. Herausgeben von Erwin Stein, Generalsekretar des Vereins fUr Kommunalwirtschaft und Kommunal-politik. (Berlin: Deutscher Kommunal-Ver-lag, 1925. Band XII, Gleiwitz, pp. 296; Band XIII, Gorlitz, pp. 303; Band XIV, Neisse and Ziegenhals, pp. 311; Band XV, Beuthen, pp. 272; Band XVI, Waldenburg in Schlesien, pp. 416.)
This series of monographs on various German cities was begun some time before the war, which, of course, interrupted their publication. The work has been continued under the editorship of Erwin Stein, general secretary of the Society for Municipal Administration and Politics. The latest group includes the Silesian cities of Gleiwitz, Gorlitz, Neisse, Ziegenhals, Beuthen and Waldenburg.
The books themselves are large, well printed, on good paper and handsomely illustrated. The number of illustrations per volume, however, seems to depend on the wealth of the city. While the different volumes are not identical in their plan and chapter headings, they all cover much the same ground; a history and description of the city, its public utilities, its problems in finance, hygiene and poor relief, and its work along recreational and educational lines. The material for each section was gathered and prepared by municipal officials and leading citizens under the direction of Mr. Stein; as for example the foreword to the monograph on Gorlitz was written by Oberbiirgermeist jr Snan, the chapter on the history of Beuthen by Jus-tizrat W. Immerwahr, and that pn welfare work in Neisse by Stadtsyndikus Fubrmann. The work, it is almost needless to say, has been done in careful and scholarly fashion, but here and there the booster spirit shows as clearly as in a publication by an American chamber of commerce.,
What, of course, is of most interest to us are the various problems which have arisen since the war and the way in which they have been met. The housing question was probably the most acute in these cities, for being near the eastern frontier large numbers of refugees came
to them at a time when all building had ceased. Beuthen, an industrial and mining city, had perhaps the largest influx of population and there temporary barracks were erected. Later the city was able to begin building and here, as in most cases, it was done largely through building societies which were often subsidized by the city. In a few years between 1,500 and 1,600 new homes were ready for occupancy. All of these were dwellings of approved type, each apartment being well ventilated and having its share of sunlight. Many one-and-two family houses were built, but the needs of this city called principally for apartments suited to the income of the laboring classes. In Giirlitz the new houses are, in general, more pretentious. Feeling that too hurried building would be more costly in the end and spoil the carefully laid city plan as well, the city administration began by taking a census of the existing number of rooms, commandeering those which were considered superfluous, and, at the cost of the city, rebuilding old houses so that they could accommodate more people. In addition 1,081 new buildings for dwelling purposes have been erected since 1918, of which only 89 were built entirely by private means. One rather interesting feature of the building development is a little colony or “addition” entirely in the hands of the city employees. Gorlitz has fared better than many of the cities inasmuch as it possessed a great deal of land which not only furnished revenue during the period of depression, but also made available desirable building lots at a more reasonable price than those held privately. Neisse too had a city plan and stuck to it. It was also fortunate in having large barracks, formerly used by the garrison and which have been remodelled into apartments. The large newly-built apartments are all required to give as much southern exposure as possible and to provide a playground for the children of the tenants.
All of the cities covered by these monographs had much the same sort of welfare work to be done after the war. The children were undernourished, rickety, inclined to tuberculosis and other diseases. Orphans were so numerous that practically every city has had to build a new orphan asylum. All have instituted a special department of municipal administration to care
718


BOOKS AND PUBLICATIONS
719
for these problems and the results are already beginning to be apparent. Beuthen has instituted a public sun bath, a feature which might well be copied by our cities. Perhaps the most unusual expenditure of money since the war has been that for football fields. The cities have built other playgrounds as well, but an expensive football field seems essential. There is no intimation in any of the volumes, however, as to how the German youths like this substitution for military drill.
The Society for Municipal Administration and Politics has also published under the direction of Mr. Stein studies of several of the Landkreise or counties of Germany following the same general plan as in the other monographs. The volumes published so far in the Monographien Deutscher Landkreise include the following, Band I, Der Landkreis Recklinghausen; Band II, Der Landkreis Sorau. In these volumes particular attention is given to local finances, highways, forestry, drainage, reclamation and the development of electricity from water power. The latter is perhaps the most important of the new developments, the Landkreis being used as an administrative district for the central distribution of electric power.
Students of municipal administration will find in these books a mine of useful information.
A. C. Hanford.
Harvard University.
*
Local Government in the Philippine Islands.
By Jos6 P. Laurel. Manila: La Pilarica
Press. 1926. Pp. xxiii+539.
After searching for fifteen years through texts on American Government for a treatment of the government of our oriental colony that was neither inaccurate nor inane, it was a delightful experience to read Local Government in the Philippine Islands by Dr. Laurel. As Dean Maximo Kalaw aptly says in the Introduction, “The time, the place and the man are all present when Senator Laurel’s book leaves the press.”
In the first place I know of no other author who, upon theoretical grounds at least, was so well prepared to write this book. As a Bachelor of Laws, University of the Philippines, then Doctor of Civil Law, Yale University, he was theoretically grounded for his task. As a subordinate in the executive bureau, then executive secretary, and finally secretary of interior, he had the ideal opportunity to study Philippine
local government “as is.” As lecturer on municipal government in the University of the Philippines he had the leisure and the environment for the scholarly and scientific treatment of his subject. Lastly, his present position as senator, secured after a most strenuous campaign covering five provinces where he was thrown into contact with actual practical workings of local politics, should have completed his education in the intangible phases of government which so often are beyond the experience or understanding of political scientists who otherwise write well.
Dr. Laurel’s volume would be a valuable contribution to the American school of political science at any time because of its sound treatment of the pre-Spanish and Spanish backgrounds of Philippine local institutions, the plan of local government under the Philippine Republic, and the evolution of the present system during the last quarter of a century in which the fusion of Spanish, American and Philippine elements have produced a “Philippine” system of local government.
However, Dr. Laurel’s volume is of special value now when, for the first time in almost two decades, the American people are showing sufficient interest in the Philippine question to arouse the hope that we' may eventually work, out a satisfactory policy for our greatest colony. It will be gratifying to the American reader to note how this Filipino, a senator and a leader in the independence party of the Philippines, repeatedly calls attention to the McKinley Instructions of 1900 as the guiding force in the evolution of the at present highly creditable system of Philippine local government. I am sure that the Honorable Elihu Root would enjoy this volume since he, more than any other one man, formulated these instructions for President McKinley.
The book is well planned, well edited, quite free from errors typographical and otherwise, and quite readable both as to the English style and as to paper and printing. The rather bulky appendices include the parts of the Philippine Administrative Code dealing with local government. This large amount of appended material makes the book look discouragingly long, 539 pages, but the book proper constitutes less than half of the volume.
Dr. Laurel’s study will be of especial interest to students of municipal and local government who will find herein the result of the fusion of


720
NATIONAL MUNICIPAL REVIEW
[December
the old Roman system based on the municipality, and the American system based on the rural township or county. The student of nationalism will also find interesting data here as to the use of transitory local governmental forms for the purpose of weaning savage peoples from tribal, personal government to national, impersonal government, transforming their socio-political bond from that of jus sanguinis to that of jus soli.
In citing the reduction of insular aid to the city of Manila from one million to fifty thousand pesos in 1923, page 147, without comment, the American reader will wonder why. The Filipino will know, however, that it was because the minority party captured control of the Manila city council that year, and, consequently, their opponents, the majority party in the insular legislature, took this method of retaliation. Also Dr. Laurel has not sensed the importance of the municipal treasurer in the smaller, outlying municipalities. But to criticise so good a treatise for such minor omissions savors of quibbling.
Without intending to do so, the book reveals the statesmanship of the original McKinley Instructions. It is to be hoped that Dr. Laurel will continue to write on Philippine Government with the same objectivity and detachment from partisan feeling that characterizes this volume.
O. Garfield Jones.
Toledo University.
♦
The New Leadership in Industry. By Sam A. Lewisohn. New York City: E. P. Dutton and Company. 1926. Pp. 234.
To a good many people the title of Mr. Lewisohn’s book will give an erroneous impression. It is unfortunate but true that ordinarily the speaker or writer who talks about “leadership” contents himself with vague generalities which may be applied in any one of a number of ways—or, indeed, not at all—in dealing with a concrete situation. Few treatments of the subject, however, are more specific and concrete than Mr. Lewisohn’s. The “new leadership" of which he writes is no more than basing the handling of employment problems (or, if a different term is preferred, industrial relations) upon clearly thought-out principles and giving the application of these principles effect in concrete situations, at least for large organizations, through the sort of personnel agency which
is commonly called the employment department.
Little reading between the lines is necessary to uncover two facts—Mr. Lewisohn’s attitude is not that of a person whose bread and butter depends upon the manner in which he deals or has dealt with industrial relations, either as an employer or an employee, but rather is that of an enlightened employer who takes himself and his work seriously, who has given sincere study to employment problems, who is familiar with the best personnel literature and practices, who has considerable social vision, and who, as far as is humanly possible, bases his conclusions not upon his own selfish interests but upon what he conceives to be sound social policies. It is from just such men, who are far enough from the bitter experiences of life to retain a fair perspective, who are close enough to employment matters to know what they are talking about, and who are serious enough to give serious thought to serious problems, that the best presentation of a difficult social subject often comes. This seems to be just such a work, written in a very readable and interesting style.
Mr. Lewisohn quickly and surprisingly convincingly disposes of the “capitalistic” bogey by showing how capitalism in effect means little more than a larger production, through good organization, of the consumable goods the world needs and wants. With equal facility he disposes of—or at least explains—the blind opposition to “unionism” which some employers still show. The plausible manner in which he points out that a given attitude is right or wrong or a given procedure is good or bad because it does or does not lead to the production and equitable distribution of those things which all of us want is reminiscent of Franklin’s Autobiography. An example is the treatment of the alleged effect of simple tasks repeated over and over all day long. Instead of regarding this as a necessary evil, as is commonly done, Mr. Lewisohn points out—what every observing person who has dealt with many human beings well knows—that there is a very large percentage of the adult human race which is much happier when engaged all day long in simple repetitive tasks than when performing varied work calling for constant adjustments and therefore the use of the intellect.
In his attitude toward the public service Mr. Lewisohn quite consistently takes the more or less emotional attitude that he finds common among others in their thinking about capitalism


1926]
BOOKS AND PUBLICATIONS
721
and unionism—that is, he accepts as gospel the view that the public service per se means stagnation, poor organization, backwardness, and a considerable degree of inefficiency. It is unfortunate that Mr. Lewisohn did not approach the problems of organization, procedure, and employment in the public service with the same turn of mind as he approached the same problems in industry; had he done so, there can be little doubt that he would not casually have dismissed the substantial progress and achievements in the public field.
Feed Telford.
*
Repeal the Direct Primary. By Bernard
Freyd. Seattle: McKay Printing Company.
1925. Pp. 65.
No one can complain that this pamphlet, considered as a contribution to political discussion, lacks novelty. “Instead,” writes Mr. Freyd, “of occupying ourselves with a detailed comparison of the various forms which the direct primary has taken, we have formulated dilemmas.” From the philosophical angle, however, it is the old, old game of antinomies, whereby, lor example, one can demonstrate with the same show of reason that the universe is a limited quantity, and that it is unlimited in space and time. Thus Mr. Freyd whipsaws the unlucky direct primary back and forth, using for his fell purpose two questions: “Has any group of citizens the right to organize a party which shall be satisfactory to themselves?” and “Is the party system desirable? ” Naturally our current fashion in nominating machinery is revealed as “possessed with the glanders and like to mose in the chine; troubled with the lampas, infected with the fashions, full of windgalls, sped with spavins, rayed with the yellows, past cure of the fives, stark spoiled with the staggers.”
It is amusing; the only unfortunate thing about it all being that the same methods of logic may be applied with the same results to that holy of political holies, the concept of sovereignty, or to the sacred dogma of checks and balances, or to that noble Anglo-Saxon invention, the principle of representative government,—the last-named, by the way, lying at the root of the nominating convention system for which Mr. Freyd drops a pious tear. Much is made also of the fact that other democracies have not been impressed sufficiently by the glories of the direct primary to adopt it as their own. By the same logic we should repeal prohibition and the supreme court’s veto,—which to many would not seem such bad logic either. Of course no one would be so foolish as to proclaim the imperishability of the direct primary; it is after all only Number 3 in our national gallery of nominating systems. It will hardly be done to death, however, by “formulating dilemmas.” Formulating other devices, e.g., the short ballot and proportional representation, would seem to be much more effective, although if adopted, no doubt, these will develop plenty of logical and other difficulties of their own.
Robert C. Brooks.
Swarthmore College.
*
A Correction.—Due to a typographical error Miss James in reviewing Mrs. Bowen’s “Growing Up With a City” was made to say on page 609 of the October Review that the book was a notable record of the charitable and civic movements of Chicago “of the last few centuries.” What was intended to be said was “the last half century.”
Mrs. Bowen grew up with Chicago and she will doubtless be amazed to read that her personal account covers a period of several hundreds of years.


GOVERNMENTAL RESEARCH CONFERENCE
NOTES
EDITED BY ARCH MANDEL
New York Institute of Public Administration.
—The Virginia survey which the Institute is making, has now reached the study of county government. W. A. Bassett, Luther Guliek, Bruce Smith and William Watson have spent some time in selected counties of the state.
Bruce Smith is making a police survey of Utica, New York, in connection with his work for the New York State Crime Commission.
*
Kansas City Public Service Institute.—The
Kansas City Public Service Institute is experimenting with an expanded bulletin. The Institute has for several years issued a weekly four-page folder, with very satisfactory results. It has felt for some time that it needed a means of circulating more information on more subjects than is possible with the folder type of bulletin. It has, accordingly, adopted the policy of substituting once each month an enlarged edition of the weekly. This larger edition is a 7" x 10" sixteen-page magazine, covering a wider variety of subjects, and in more detail, than has been the practice in the weekly bulletins. The purpose of the magazine is to reach a class of readers who will take time to read a more extensive discussion than is possible in the folder. The folder is designed for business men who will pick it up and read it because it is short and to the point. The magazine is designed for use by organizations interested in government, such as the government study clubs, civic committees, by civic classes in schools, and by other individuals and organizations who desire more detailed information. The Public Service Institute has always felt that the educational part of the work of a research bureau is its fundamental purpose for being. The Institute and every other research organization has on hand considerably more information that ought to reach the public than can be printed in a weekly folder. It is both to furnish a means of making such information regularly public and to reach this wider clientele that the new plan has been adopted.
A permanent registration bill applying to Kansas City has been drafted by the Institute in
cooperation with the Chamber of Commerce and-with the aid of Dr. Joseph P. Harris. The bill is now being studied by other interested organizations. It is believed that a bill satisfactory to all â– will be finally drafted and that there is a good chance of its adoption by the legislature.
♦
New York City.—Governmental researchers familiar with the early days of municipal research in New York City and the part played in it by the then comptroller, Herman A. Metz, who upon leaving the comptrollership gave $30,000 for promoting proper accounting in American cities, will be interested to know that Mr. Metz is chairman of a group who recently organized the Municipal Economy Committee, with headquarters at S3 Chambers St., City Hall Square, New York City.
Though organized in time for October study of the tentative and proposed budgets for 1927, this representative committee has announced its intention to help rentpayers and taxpayers follow the tax dollar from citizens’ pockets to its final destination in service or lack of service.
Eight city-wide and borough-wide agencies, which contain probably 80 per cent of the taxpaying forces of Greater New York, have sponsored this new governmental research: The Board of Trade and Transportation, the Brooklyn Chamber of Commerce and Brooklyn Real Estate Board, Chamber of Commerce of the State of New York, Merchants Association, Queens Borough Chamber of Commerce, Real Estate Board of New’ York, and Staten Island Chamber of Commerce. Each of these agencies has two members on the Committee, most of them the president and the chairman of their public taxation committee.
Representing a general public service interest are also George McAneny, former president of the borough of Manhattan and of the board of aldermen, and William H. Allen, director of the Institute for Public Service, one of the original municipal research groups and first director of the Training School for Public Service.
The officers are Herman A. Metz, Chairman;
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723
Lucius R. Eastman, president of the Merchants Association, Vice Chairman; George McAneny, Vice Chairman; and William H. Allen, Secretary.
The active direction of the field work is by the secretary, who is responsible for execution; Lawson H. Brown, secretary of the Civic Council of the Brooklyn Chamber of Commerce; Frederick DeBerare, director of research, Merchants Association; and E. P. Doyle, manager of public affairs, Real Estate Board of New York.
Typical of news items during the budget campaign were statements to the effect that the budget actually appropriated over $507,000,000 instead of the reported $475,000,000; that it was $45,000,000 rather than $38,000,000 above the city and county budget for 1926, or $82,000,000 above that for 1925; and that even if tax rates do not rise, it is tax money rather than tax rates which rentpayers and taxpayers actually pay. *
Philadelphia Bureau of Municipal Research.— Besides its published reports and its weekly publication, Citizens' Business, the Bureau of Municipal Research of Philadelphia each year prepares a great many statements which it does not publish. These consist of memoranda, magazine articles, press notices, papers read at public meetings, letters containing information on municipal problems, drafts of bills for legislative bodies, and tables giving statistical information. Most of these statements are prepared in response to requests by public officials or private citizens, and only enough copies of each are made to supply the need of the person making the request and a few copies for our correspondence files. In order to make these papers more accessible than they would be in the correspondence files, it has been decided to bind in a single volume all the more important ones that have been prepared during the year. Material for the years 1921-1925 has been prepared for binding. It is planned to have copies available for reference in the Bureau’s library and ultimately to send copies to the Library of Congress. The compilation and editing has been done by Miss Helen F. Gruner, the Bureau’s librarian.
At the October meeting of the trustees of the Philadelphia Bureau, Clarence G. Shenton was elected secretary of the corporation, as successor to Russell Ramsey, resigned. Mr. Shenton continues to be assistant director.
*
Des Moines Bureau of Municipal Research.— The total 1927 taxes for all purposes levied on
property in the city of Des Moines will be approximately $125,000 less than those of 1926, as a result of the campaign pressed by the Des Moines Bureau of Municipal Research. This reduction amounts to about 2 per cent of the total tax levies. The county supervisors and county hospital board each reduced their levies approximately $57,000. The county levies were decreased by the elimination of unnecessary balances in certain funds and reduction in overhead expense by installation of several more economical practices, among which was a reduction in the mileage allowance to the county sheriff. The county hospital board of trustees which maintains the combined city and county hospital service, agreed to defer a levy for a new building for several years, w-hich permitted a reduction in the hospital levy. The city levy was reduced between thirty and forty thousand dollars largely by the elimination of excess levies for certain funds. The school levy was increased only $20,000, in spite of the completion of several new school buildings, the annexation of new school territory, and augmented enrollment of pupils. The Research Bureau prepared reports, attempting to show the different subdivisions how they could reduce expenses. Acting on many of these suggestions, the various tax levying bodies agreed to cooperate in a tax reduction movement. The Research Bureau appeared very little publicly in this campaign.
*
Syracuse University.—Dr. Mosher, managing director of the School of Citizenship and Public Affairs, reports the following projects under way or concluded:
1. Methods of handling real estate subdivisions. This is an investigation of the methods that have prevailed in Syracuse and a number of other cities comparable to Syracuse. The defects of such methods are pointed out, particularly as they show a lack of plan with reference to contours of the land, relation to thoroughfares, width of streets and the like.
A comparison is made between the ideal layout and the customary rectangular layout, with reference to the following items: cost of houses, grading, shrubbery, open spaces, sewers and other necessary expenses. This is supplemented by an ideal layout of 160 acres in Westchester county.
The investigation was in charge of Robert Whitten, formerly of the City Planning Commission of Cleveland, and in cooperation with


724
NATIONAL MUNICIPAL REVIEW
the organization of New York City and Its Environs.
2. Public Roads Financing. The basis of this investigation is a field study of the economic and social effects of public road developments in five rural counties in New York state. It is a consideration of the proper means of financing public road improvements with regard to the social and economic benefits derived. This was carried on by Finla G. Crawford and Harvey W. Peck.
3. The Annexation of Onondaga Valley by Syracuse. This is a detailed report on the changes in the costs and standards of public services to be extended to Onondaga Valley, a suburb of the city of Syracuse. It covers all of the various functions and provides a detailed estimate of the costs necessary to maintain Syracuse standards in the suburb in case it should be annexed. Comparisons are made between present valuations and tax rates and the adjustments which would necessarily follow. The question of debt limits also is given careful consideration. The report was prepared in advance of the referendum dealing with the annexation of this suburb. It was prepared by three men of The School’s staff, Messrs. Stone, Evans and Jenny.
•t
New Bedford Taxpayers’ Association.—New Bedford has for years operated three municipal
cemeteries, but because of the failure to assess the lot owners the full cost of maintaining their lots, the taxpayer has had to meet a deficit of $50,000 a year incurred in the operation and maintenance of the cemeteries. The Taxpayers’ Association, after a study of the situation, has worked out a plan by which the cemeteries may be operated without loss to the municipality and has made recommendations accordingly to the cemetery board.
*
Dayton Research Association.—Wilbur M. Cotton resigned as city manager of Ashtabula to become director of the Dayton Research As* sociation. He assumed his new duties the latter part of November. In 1917 Mr. Cotton was appointed manager of Edgewater and Sewickley, Pa., in 1920 was manager of Ambridge, Pa., until he became city manager of Ashtabula in 1922. Mr. Cotton has made an enviable record as manager of Ashtabula. Among other things, he had charge of construction and operation of a million dollar city electric plant, and took over a bankrupt street car system. Under his direction a million dollar program of sewerage improvement, including a sewage treatment plant, was completed in three years. In 1923 a city plan was adopted, with thoroughfare, boulevard and park plan and a zoning ordinance which have worked successfully since.


PUBLIC UTILITIES
EDITED BY JOHN BAUER
Public Utility Consultant, New York City
Why the Indeterminate Permit ?—One of the greatly exaggerated nostrums offered for public utility control has been the so-called indeterminate franchise (also called terminable or revocable permit). In its more modern form it was first provided for in Wisconsin in 1907, and has been established in various forms in ten states. For eight years following the enactment of the Wisconsin statute, it was lauded over the country by enthusiastic writers and speakers as furnishing the necessary basis for effective public utility regulation. Its discussion subsided during the war, but has been revived again during recent years.
The essence of the indeterminate permit is duration without a fixed period, subject to revocation by the municipality in which the grant is operative after paying for the fair value of the property. It purports to leave ultimate control with the municipality, which may terminate the permit if the service and rates are unreasonable. At the same time it provides stability for the company, which may proceed with developments without interference through prospective termination. Its effectiveness depends upon the conditions under which it is granted and administered.
Two recent surveys have been made of indeterminate permit, which will be of interest to public officials and students of regulation. The first was made by Francis X. Busch, corporation counsel of Chicago and C. M. Dody, assistant corporation counsel of Chicago, for the benefit of Illinois municipalities in relation to proposed legislation establishing the terminable permit. The second was prepared by Dr. Delos F. Wilcox for the Public Ownership League of America.
NOT FAVORED FOR ILLINOIS
The Busch-Dody study presents the situation from the standpoint of the proposed statute in Illinois. It makes a survey of the laws in the several states and brings out the diversity of conditions under which the terminable permit is provided. It shows particularly, that the effectiveness of such grants from the public
standpoint, depends upon the rights of the municipalities to initiate regulations and upon their power to exercise revocation in case of unsatisfactory conditions. Without such rights and power, the cities lose all control over the utilities, and the terminable permit becomes in reality a perpetual franchise.
The report is opposed to the terminable permit, not in general, but as proposed in the Illinois bill under discussion. The chief reasons for the opposition are the ones above indicated. First, under the Illinois statutes the municipalities would have no direct control left over the utilities in their streets, they could initiate no regulations as to service, improvements, or safety. Second, they would obtain an empty right of revocation, because they have not sufficient borrowing capacity under the law to purchase the properties and thus remove an unsatisfactory operator. The general right of public ownership and regulation exists now, but it is useless under the financial limitations imposed upon the muncipalities.
HAS FAILED IN ITS PUBLIC ASPECTS
Dr. Wilcox’s report covers largely the same ground, but it is not specifically directed to the Illinois situation. It is a more general study in relation to home rule and government ownership. Its conclusion is that the terminable permit has failed in its public aspects and has more firmly entrenched the private companies in permanent possession of their franchises. Dr. Wilcox apparently would not expect much better results whatever the attending circumstances of the grant. He views it primarily as an instrument for companies but unsuited for public needs unless “its status is definitely established as the handmaiden of home rule and municipal ownership.” He would first make public service the dominant motive, compelling the companies to accept a subordinate status while they continue in business, receiving limited but reasonably liberal returns for actual public service.
*
What are the Facts as to Niagara Power?—
A huge public service would be rendered if some-
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726
one would come along and tell us the actual truth about Niagara power in Ontario. On the one hand we are told of the magical performance of the Ontario Hydro-Electric Commission,—that it has brought cheap light and power to the small fellow and has given him a new status in modern industry and comforts of life. But we are told also the same hydro-electric system has been a diabolical force in Ontario politics,—has tried to set up a gigantic monopoly in the interest of the persons in power,—has violated constitutional law,—assumed absolute authority,—closed the courts of justice against proceedings adverse to the group,—and encroached upon the liberties of the people.
The above is the concluding characterization by the late Professor James Mavor in his recent work on “Niagara in Politics” (N. Y., Dutton, 1945). Professor Mavor was a fine gentleman of the old economic school. His faith was firmly founded upon laissez fairs and he could see no good in government meddling with business. To him the whole scheme of the Hydro-Electric Commission was a piece of rank socialism which polluted the entire economic and political life of Ontario and the great Dominion of Canada. He was temperamentally and professionally about the least fitted among economists to make a study of a situation which required great technical understanding and a free balance of mind to weigh relative benefits and evils.
Indeed evils there must have been, which have been glossed over by the friends of the Hydro. On the other hand, private utility interests have overworked the hydro propaganda to head off similar experiments in the United States. Professor Mavor, late emeritus professor of Political Economy in the University of Toronto, of course, cannot be placed with the propagandists; he was doubtless sincere; but he was so obsessed with a mid-Victorian economic basis agains. government in business that he could not distinguish facts from fancies and could not weigh the relative pros and cons of the situation.
We have heard much of the low rates to Ontario small consumers a long distance from the source of supply. But Professor Mavor says that the low rates to domestic consumers have been made arbitrarily low for political purposes, without regard to cost of service. The commission has thus kept itself in power, and has shoved the burden upon the larger power consumers and upon taxpayers. The costs have been high, the investment extravagant, the
[December
management inefficient, and the control politically corrupt.
UNBIASED STUDY NEEDED
The picture drawn by Dr. Mavoris not alovely one,—and probably many details of the reality have been unlovely. But it is time that, a competent and unbiased study were made of the complicated facts. Dr. Mavor, unfortunately, had neither competence nor open-mindedness for such a difficult piece of research.
If we knew the facts, they would throw light upon the national or state policies which should be pursued in the United States in our further development of Niagara and St. Lawrence power. Likewise, they would assist in helping us decide about Muscle Shoals and Colorado River power. They would also help New York, Pennsylvania, and other states in determining how far to go in the public development of hydro-electric projects, or in super power. These are matters of enormous importance for the nation’s future, and they are likely to be decided largely on the basis of propaganda and biased reports. A special federal commission is needed to make a study of the entire situation and report on desirable policy. It should consist primarily of experienced economists and engineers who are free from intellectual control by existing public utility interests and the dogmatic government ownership groups. What we need are the facts scientifically presented from the standpoint of desirable policy. We have had far too many briefs for particular views and interests.
*
Transit Planning for New York.—“The Transit and Transportation Problem” has been published as a part of the “Regional Plan of New York and Its Environs.” The author is Mr. Harold M. Lewis, executive engineer of the technical staff. The report is a sequel to the earlier traffic study. It is divided into three general parts. The first is devoted to the “transit problem,” which includes local passenger transportation within the New York populated district. It makes a survey of the facilities available—rapid transit, surface street railways, and motor buses; presents a study of the traffic, historical, seasonal and sectional; discusses the financial problems, and formulates guiding principles for proper developments in the future. The second part considers the railroad facilities and traffic as distinguished from transit, covering
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1926]
PUBLIC UTILITIES
727
freight as well as passenger service. The third part presents estimates of future traffic.
The report is greatly clarified by charts, maps and tabulations. It is an excellent study of a complicated and perplexing situation, which has profound significance not only to the immediate area but to the country at large. The present confusion, and the growing inadequacy and obsolescence of the nation’s chief terminal facilities on the Atlantic seaboard, should give concern to business and public interests throughout the country. It is extremely important that the many political cross purposes in the section, the unfortunate state boundaries, the rivalries and self-interest of existing railroads and transit companies, shall give way to the national interest, so that the extraordinary port facilities may be developed for the general welfare and prosperity.
IS CONGESTION DIMINISHED ?
The report contains two points which will require consideration in many other regions struggling with local transit problems. The first is the question how far the construction of new facilities results in dispersal of population and the avoidance of congestion, and to what extent it may actually promote congestion. If new transit lines, let us say subways, are able to bring huge additional numbers to an already congested business district, and thus stimulate the construction of large new business structures, do they relieve congestion or add to it by bringing still greater masses into the limited area? Might not the interest of the region as a whole be better served if no new transit facilities were provided, with the result that business would be compelled to disperse over a wider area, less riding, less time spent in transportation, and less congestion in any one zone?
This is a grave problem which in any case should not be settled by mere casual consideration. There is danger of mistake in blandly assuming, as is perhaps generally the case, that mere transportation solves the problem of congestion. But there is also the opposite danger of declaring too readily against needed transportation. The problem is rather one of proper proportions. It involves consideration of several
congestion factors, of which transportation facilities are only one. It includes the economic availability of huge buildings, appropriate street and sidewalk space, sufficient air and light, adequate water supply and sewage disposal, and available public utility connections. Undoubtedly if lower Manhattan, or the Chicago Loop, or the most congested region in any city, could be cleared of its antiquated structures and could be rebuilt on modern economic lines, with corresponding street and side-walk lay-outs, it would serve better a much greater business population than is possible at present with the inadequate other provisions. The trouble is that while the available transit facilities have been fairly well modernized, the other elements have lagged far behind and belong to another age. Unless all factors can be advanced approximately in proportion, there is the danger that the better the transit the graver the congestion.
WHO SHALL PAT THE COST?
The second point which has general importance, has to do with financing new transit facilities and providing for the cost of service. The report disagrees with the prevailing theory and practice that all the costs should be borne by the riders. It shows that such a policy might be self-destructive, failing to pay costs and discouraging traffic below the economic needs of the community. Moreover, it emphasizes the fact that the riders as such are not the sole group in the community benefited by adequate transit. It concludes that the directly benefited property owners should bear a due proportion of costs through assessments, and the generally benefited business interests should contribute through taxation.
As suggested previously in these columns, the cities will have to consider transportation from the various financial and public angles. First they have to consider whether added facilities are warranted from the standpoint of congestion and total cost, and second they must decide how the cost should be divided among the various groups in the community. Old assumptions and practices must be subject to rigid examination and test.


JUDICIAL DECISIONS
EDITED BY C. W. TOOKE
Professor of Law, Georgetown University
Mandamus to Prevent Violation of Building Code—Effect of Establishment of Building Line. —In Brooks v. Secretary of the Commonwealth (153 N. E. 322) the supreme court of Massachusetts affirmed the right of resident tax payers to compel the city authorities to act to prevent the violation of building code by the erection of an apartment house covering in part the space reserved as a set-back from the street. In such a case, the court holds that the petitioners do not have to show in themselves any private right and interest beyond the right and interest of the public. The court defines the effect of the establishment of a valid line beyond which the owner may not build as an easement acquired by the public, and not as a mere regulation of the use under the police power. This doctrine is upheld by recent decisions in Maine, New Jersey, Wisconsin, and in the federal case of Ambler Realty Company v. Euclid, now pending before the United States Supreme Court on appeal. This theory that the establishment of a building line is the taking of a property right has an important bearing upon the method by which such right may be acquired by the public, whether only by the exercise of the power of eminent domain or through the regulatory force of the police power.
*
Legislative Control Over Rates of a Public Utility Owned by the Municipality.—In City of Lamar v. Town of Wiley decided by the supreme court of Colorado, July 6th, (243 Pac. 1009), the question before the court was whether the public service commission of the state had power to control the rates charged by the city to the town for electric service. It was admitted that under the home-rule provisions of the state constitution the city held its lighting plant free from any legislative control so far as fixing the rates to its domestic consumers, but the court held that this immunity from control did not extend to power furnished to customers outside the city and that therefore the public service commission had authority to regulate the charges for extra-mural commercial lighting. Of course, in the absence of constitutional restrictions, the legislature may in its discretion include or exclude municipally
owned plants from the jurisdiction of the state public utilities commission (Springfield Gas and Electric Co. v. Springfield, 292 HI. 236). But the power to own and operate its local public utilities free from legislative control is one of the assured privileges of a city enjoying a constitutional freeholders’ charter. When such a city house undertakes to furnish water, light or power to customers outside its limits, its home-rule immunity ceases. The courts of Oregon have applied the same logical rule in Hillsboro v. Public Service Commission, 97 Or. 320; 187 Pac. 617, 192 Pac. 390.
*
Streets and Highways—License to Build Overhead Bridge Connecting Buildings.—In Yale University v. New Haven, 134 Atl. 268, decided by the supreme court of errors, July 3, the university corporation brought an action to determine what rights it had to erect and maintain a bridge over High Street connecting buildings of its Art School. The court defines the extent of the public easement, points out that any interference therewith by a private individual is a public nuisance, but declares that, under a power to regulate, the city authorities may grant a license revocable at will for such a use of the streets by private individuals as is reasonable and will not interfere with the enjoyment of the rights of travel of the public. The court concludes that the use requested is a reasonable one, to be exercised, however, only upon securing a permit from the inspector of buildings in accordance with the building ordinance.
*
Home Rule Charters—Annexation of Adjoining Territory.—A limitation upon the powers of cities organized under freeholders’ charters analogous to that set forth in City of Lamar v. Town of Wiley is illustrated in Barton v. Shickey, decided by the Oklahoma supreme court; 248 Pac. 592. The charter of the city adopted by its people conferred upon the city authorities power to annex contiguous lands. A charter so adopted becomes the organic law of the city and supersedes all laws of the state in conflict therewith, so far as its provisions and the ordinance passed
728


JUDICIAL DECISIONS
729
thereunder relate to purely municipal matters. An attempt of the city acting under its charter authority to consummate such an annexation without complying with the requirement of consent by the inhabitants of the outlying district, as provided by a general statute, is held to be void. In other words, while the city may confer upon itself the power to annex, that power can be exercised only by complying strictly with the general statutes of the state. Annexation is a matter peculiarly affecting the rights of persons without the local jurisdiction and must be regulated by statutes in the general interest of the public.
*
Jurisdiction of Federal Courts to Enjoin Enforcement of Ordinances.—In East St. Louis Railway Co. v. East St. Louis, decided by the district court of the eastern district of Illinois on August 9 (13 Fed. 2nd 852), the plaintiff sought to prevent the enforcement of an ordinance of the city requiring it to remove its tracks from certain streets, alleging that the ordinance was invalid due to the enactment of the Public Utilities Acts of the state, and that the action of the city deprived the plaintiff of his property in violation of the Fourteenth Amendment. The case involved such important interests of all the cities of the state that counsel representing the city of Chicago appeared as amici curiae. In discussing the complaint, Lindley J. applied the well established rule, limiting original federal jurisdiction based upon the invasion of rights guaranteed the individual by the federal constitution, that the court had no power to act if the ordinance was, as the plaintiff claimed, invalid because beyond the power delegated to the city (Barney v. New York, 193 U. S. 421). The original jurisdiction of the federal courts to enjoin the enforcement of a valid ordinance, which is the law of the state, when it threatens to invade the rights pro- . tected by the federal constitution has been often invoked (Mercantile Trust Co. v. Columbus, 203 U. S. 311), but unless it clearly appears upon the pleadings that the ordinance is a valid exercise of the city’s power, the special ground of federal jurisdiction in equity will not exist.
*
Charitable Trusts—Power of the City to Act as a Trustee.—The supreme court of Rhode Island in City of Providence v. Payne, 134 Atl.
R. 276 was called upon to construe a devise by one Dexter of a large plot of land to the city of Providence for the accommodation and support of the poor of the town. Objection was made that the city could not act as trustee for the inhabitants of the town, but the court applies the general rule that in absence of a statute to the contrary, a city may act as trustee under a public charitable trust created for any purpose germane to the objects of municipal incorporation. While the courts may not compel the city to accept such a trust, the legislature may deprive the city of its trusteeship and transfer it to another.1 In the instant case, the testator provided that a stone wall be erected and maintained about the land, that certain buildings be erected thereon, and the land used for the sole purpose of the care of the poor. Upon the basis of a subsequent clause that the income rents and profits of the land be used for the same purpose, the question was raised whether the city might not lease part of the land for building lots to provide an income to support the trust. The court held that other clauses of the will made plain the intention of the testator that all the land should be used for building and grounds, and therefore the trusteee bad no power to devote part of it to other purposes in order to raise a fund to carry out the testator’s wishes, but that its acceptance of the trust devolved upon it the duty to support the charity from the public funds.
♦
Won-Negotiable Municipal Bonds.—In Jones v. American Savings Bank and Trust Company, decided July 15, 1926 (247 Pac. R. 017), the supreme court of Washington holds that public improvement bonds made payable from a specified fund are not negotiable and therefore the appellant bank gained no title to such securities which had been purchased in good faith and for value before maturity from persons who had stolen them. The majority opinion is based on the construction that the recital that the obligation is payable from the proceeds of the special tax implies the conclusion that the city issuing the bond incurs no further liability and that therefore under the provisions of the uniform negotiable instrument act, the bonds like city warrants are non-negotiable.
1 Dailey v. New Haven, 60 Conn. 314.
Handley Trustees v. Winchester Memorial Hospital. Ill Va. 360.


NOTES AND EVENTS
North Carolina Commission on County Government Reports.—Last year, the Governor of North Carolina appointed, at the request of the State Association of County Commissioners, a commission on county government. This commission has now reported and its report has been adopted by the above association.
The report recommends that the counties be organized on the lines set forth below. In smaller counties functions here assigned to separate officials may be combined under one, or rearranged as the business of a particular county may demand. At first it shall be optional with each county as to how much of the reorganized scheme it wishes to adopt. The plan provided for the following:
1. A board of county commissioners, to be elected by the people for a term longer than two years, but not all the members to retire within any given year. This will give continuity of business management. It should have supervision of the entire business of the county. The board should have at least the same degree of supervision over fiscal management that the board of education, for example, has over school administration, or the road board over the construction of highways. It should have the authority to employ specially trained men to perform special functions.
2. A business manager, selected and salary fixed by the board of county commissioners. He may be chairman of the board of county commissioners, or the auditor or some other competent citizen. The duties of the business manager should be to study the entire business of the county, make reports to the commissioners, and aid the board in unifying the business and in securing the best results from the expenditure of the funds.
3. A supervisor of taxables, selected and salary fixed by the board of county commissioners. In some counties he may also be the auditor. His duties should be: (1) To keep an up-to-date record of all the sources of revenue; (2) To inspect property in every section of the county for improvements and depreciations and report the same to the board of county commissioners, and the commissioners should have authority to readjust values, at least once each
year; (3) To inspect offices receiving fees, fines forfeitures, and penalties, and report the same to the commissioners through the business manager; (4) To supervise the listing of all taxes and to appoint the list takers; (5) To prepare the tax books for the collector; and (6) To check the collector’s accounts by the tax books.
4. A tax collector, selected and his salary fixed by the board of county commissioners. The commissioners also shall have authority to select his assistants. He may be the sheriff, if the commissioners desire to elect him. His duties should be to be on the job constantly, collecting the revenue from all sources. He should deposit collections daily, report periodically to the commissioners through the business manager. He should give ample bond to protect the county’s funds and he should be required at the end of the fiscal year to make a complete settlement. His collections should be checked with the individual amounts due.
5. An auditor, selected and his salary fixed by the board of commissioners, whose duties should be to check all expenditures by the budget and authorize all payments, to hold each department to a strict accountability for living within the budget and to keep a daily audit of all accounts.
6. A purchasing agent, selected and his salary fixed by the board of county commissioners. His duties should be to purchase all supplies after the purchase has been approved and the proper requisition filed. In some counties he might be the auditor or a clerk in the office of the auditor.
7. A treasurer may be elected by the people or selected by the board of county commissioners. He should be the custodian of all revenue, make disbursements promptly, keep within the budget of each department, collect interest on bank balances, and keep his books in harmony with those of the auditor. He should be prohibited from paying vouchers that exceed the budget allotment.
8. A custodian of physical property, selected and salary fixed by the board of county commissioners. He may be a member of the board of county commissioners or some other member of the official family. His duties should be to report to the board the condition of the county’s property and the board should hold the several
730


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731
departments responsible for the care of the property.
9. The following county officers should be elected by the people and their duties should remain substantially as they are now, except where they conflict with duties assigned to officials specified above: register of deeds, sheriff, clerk of court, and coroner.
10. The several boards, such as board of education, board of health, board of agriculture, board of public welfare, highway board, etc., should be required to report annually to the board of county commissioners on how the money appropriated to each has been spent, and what service has been performed as a result.
11. The machinery for preserving law and order is referred to the president of the Bar Association to be transmitted to the appropriate committee of that association. No change is recommended, except perhaps in the nature of the reports that should be made.
12. Relation of the state to the county government.
(a) The general assembly should by a general act make it possible for any county to adopt and maintain an improved form of local government, suitable to the needs of the county.
(b) It is imperative that the general assembly adopt a policy prohibiting an individual member of the assembly from interfering with the government of his county, as set up by the people in accordance with the law, unless it shall appear to the whole general assembly that the change is demanded by the people of the county, and is in the interests of better local government. The present parliamentary procedure, which permits a representative through “common consent” to alter, modify, or abolish offices and functions, or to be exempt from the operations of state-wide legislation, sometimes as a result of, a factional fight in his county, makes it difficult to maintain a good government.
(c) The general assembly should set up a state department of finance and accounting to aid counties in readjusting themselves to any improved plan, and in safeguarding functions essential to good county government, but it should be made very clear that this department shall have no control whatever over the government of the county.
(d) The general assembly should provide for the preparation of a code of county government law, and a manual on county government, embodying the law, and suggestions for organizing
government in countries of different sizes and wealth, and containing such detailed directions as may be helpful to officials in safeguarding the revenue and expenditures.
*
St. Louis City-County Consolidation Fails.— The proposal to consolidate the city of St. Louis and St. Louis county into one unified government failed at a special election on October 26. The rejected plan was drafted by the board of freeholders selected under the constitutional amendment of 1924. It represented a victory for the city in the board of freeholders in which the county members (with the exception of one representative who, in order to get the matter before the people, finally voted with the city group) bitterly opposed any scheme of complete consolidation.
To become effective, the measure needed an affirmative vote in both city and county. In the city the favorable majority was in the ratio of 7 to 1, but the vote in the county was 2 to 1 in the negative. Only 22 per cent of the city’s registered voters turned out to the polls, but in the county, where the feeling was more spirited, 67 per cent of the registered voters voted.
If consolidation had carried, the enlarged city would have had an area of 548.37 square miles, the greatest area of any municipality in the United States. Fifty-five per cent of this area is still farm land, and uncertainty on the part of the farmers as to whether their lands would actually be taxed at an agricultural rate, lower than the urban rate, is given as one cause for the adverse vote in the county.
The St. Louis Bureau of Municipal Research estimates that the enlarged city would have had a population of 931,000; of these 110,000 reside in the county. The present tax rate is higher within the city than in the county, although the fact that there are over one hundred taxing units in the county, enjoying widely varying tax rates, makes a detailed comparison difficult.
Hostility towards consolidation was strongest in the remote suburbs. These felt that their present town governments were satisfactory and that consolidation meant a surrender of control over local affairs.
With respect to the county vote the greatest strength of the consolidationists lay in the thickly populated communities on the immediate fringe of the city. Much of this section is unincorporated territory and many residents were anx-


732
NATIONAL MUNICIPAL REVIEW
[December
ious for an extension of municipal services, which consolidation would have brought.
The county districts were well organized against consolidation. According to the annexationist group the leaders of the opposition were in the main county and local politicians.
Unless a talked of initiative petition materializes it will be impossible to get the question before the voters in any form until five years have elapsed.
♦
Ten Years Of Zoning.—In 1916 the first zoning law in this country went into effect. It was devised and adopted by Greater New York. Since that time zoning has spread to more than five hundred municipalities of the United States. Before 1916 in every city, including Greater New York, factories could be constructed in any residence or retail business district. Noise, smoke, fumes and heavy trucking blighted the surrounding area. Before 1916 a public garage or stable could locate next door to any home, apartment, or local store. This was a particular hardship to the small home-owner who was striving to pay off an instalment second mortgage and who all of a sudden saw the new garage or stable lessen the value of his home so that his equity was annihiliated. The new public garage or stable next to the established drug store or jewelry shop would drive away customers. The good-will of the small storekeeper would be destroyed. Before 1916 the striker could buy a strategic lot in a home neighborhood, obtain a permit for some injurious building and then sell out at a high price to the neighbors who had no other way of protecting themselves. Before 1916 the out-of-place grocery could seize any residential corner, pushing its plate glass front out to the street line and cutting off the front lawns of the small homes already built. If the grocer succeeded, a butcher and delicatessen shop preempted the other corners. Then the neighborhood began to decline, having lost its distinctive residential character. Before 1916 every detached house district was insecure. In proportion as the attractiveness of such a locality increased, apartments came in.
In some cases private restrictions retarded these invasions. But private restrictions were seldom applied to protect business or apartment house districts or the home localities of people of small means. Even in the highest class residential developments the restrictions would expire in fifteen or twenty years, after which the inva-
sions would come with even greater speed Homes would be allowed to run down so that they could be destroyed without loss as soon as the private restrictions expired. Every home-owner was compelled to start an injunction suit on the slightest violation of the restrictions, otherwise the courts would say that the restrictions had been allowed to lapse. The zoning regulations, however, are permanent until the property owners themselves petition to change them. Building departments enforce them by refusing permits for non-conforming buildings or uses.
Before 1916 skyscrapers could cover the entire lot and extend to any height desired. Enormous cornices would further darken the canyon streets. No law required the division of light and air with one’s neighbors, but the first skyscraper appropriated all there was. With zoning began the new era of skyscraper architecture,—pyramid buildings instead of buildings like packing boxes set on end. The new type of high buildings has already become a predominating feature of uptown Manhattan. Streets are lighter and more attractive.
The first ten years of zoning have established its usefulness. The next ten years should make-it a better instrument to prevent congestion.
Edward M. Bassett.
♦
The Albert Russel Erskine Bureau for Street Traffic. Research.—The Albert Russel Erskine Bureau for Street Traffic Research, which bears the name of the president of the Studebaker Corporation of America, has been established in Harvard University for the purpose of scientific investigation of various aspects of the street traffic problem. The Bureau was created by the President and Fellows of the University as the result of a grant by the Studebaker Corporation through the interest of Mr. Paul G. Hoffman, its vice-president, and formerly president of the Los Angeles Traffic Commission.
Under the direction of the Bureau extensive investigations will be made of conditions in American cities affecting street accidents and congestion. Special attention will be given methods for the reduction of congestion, pedestrian protection, mechanical and automatic regulating devices, simplicity and uniformity in local regulation, administrative reorganization for effective traffic control, and adequate judicial processes for law enforcement. The results of these studies will be published from time to time.


1926]
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733
Public officials dealing with street traffic matters are invited to present their special problems to the director of the Bureau who will freely give his assistance. While there has been no intention of establishing a consulting organization, officials who are confronted with street traffic problems promising valuable general conclusions, may arrange for the personal services of the director.
Two Albert Russel Erskine Research Fellowships in the Graduate School of Arts and Sciences have been established in connection with the Bureau. These fellowships pay a stipend of one thousand dollars each per year, and are designed to encourage research and a professional interest in traffic engineering. Persons holding A.B. degrees from accredited institutions and possessing other suitable qualifications are eligible for appointment.
The Bureau is under the direction of Miller McClintock, director of the Harvard University Bureau for Municipal Research. He is the author of “Street Traffic Control,” and as consultant to the Los Angeles Traffic Commission was the originator of the Los Angeles Traffic Code. Dr. McClintock is also technical consultant to the Metropolitan Street Traffic Survey of the Chicago Association of Commerce and to the Traffic Survey Committee of the City and County of San Francisco.
*
The Gasoline Tax is now in force in forty-five states and the District of Columbia. The highest rate is five cents per gallon and is found only in Kentucky and South Carolina. The lowest rate is one cent per gallon, and is found only in Rhode Island and Texas. The modal rate, adopted by twenty-one states is two cents per gallon.
H. G. Hendricks, writing in the October Bulletin of the National Tax Association, points out the remarkable elasticity of the gasoline tax. Increase in rates seem always to return proportional increases in receipts. The reason is, of course, that the demand for gasoline is quite inelastic, so that a change in price of one, two or three cents per gallon seems not to affect consumption materially. Opponents of the gasoline tax in New Jersey and New York, two of the four states in which you can still buy gas tax-free, have observed in other states a tendency to increase the rate and assert that there is no telling where it will stop. In but eight states
has the rate not been increased, but in four of these the tax has been in effect only two years. The following table reprinted from the Bond
Buyer, gives at a glance the present rates throughout the United States.
Amount per Gallon State*
5c Kentucky South Carolina
He Virginia
4c Arkansas Florida Georgia North Carolina Mississippi Nevada
3*c Utah West Virginia
3c Arizona Idaho Indiana Maine Tennessee New Mexico Oklahoma Oregon South Dakota
2£c Wyoming
2c Alabama California Colorado Connecticut Delaware Iowa Kansas Louisiana Maryland Michigan Minnesota Missouri Montana Nebraska New Hampshire ♦North Dakota Ohio Pennsylvania Vermont Washington Wisconsin (Dist. of Columbia)
Rhode Island Texas
* North Dakota recently voted on raising the gas tax from one cent to two. Unofficial advices are that the proposition carried.
♦
The Traffic Problem plays no favorites. In village and metropolis we find police officials, city councils and chambers of commerce tortured by traffic difficulties. In various cities special traffic commissions are studying vehicle flow and devising new ways of controlling it.
The recent report of the Norfolk (Va.) Traffic Commission surveys the entire local situation. Considerable space is given to the pros and cons of parking but no principles to govern it are proposed. The commission finds that the volume of vehicle traffic passing a given spot is no measure of the value of the property for mercantile purposes, and that the central business district is in danger of decay because of the decentralizing trend towards community business centers. The defense against such decay, it is said, lies in the better regulation and routing of traffic.


734
NATIONAL MUNICIPAL REVIEW
[December
Another recent traffic study made by the New York Conference of Mayors in coSperation with the Metropolitan Life Insurance Company relates to Albany, N. Y. An important feature of this report is the analysis of street accidents occurring in that city during 1925. In that year 679 automobile accidents were reported to the police. Sixty-four per cent involved pedestrians; 46 per cent happened between intersections on straight, level streets; 75 per cent occurred on dry roads, 76 per cent during clear weather; and 62 per cent in daylight. In other words, an average of about 65 per cent of all automobile accidents happened under the most favorable driving conditions possible. Only 4 per cent of the drivers involved were women.
The Progress Report of the National Highway Traffic Association's Committee on Electric Traffic Signals is another brief document which will be appreciated by officials responsible for traffic control because of the practical advice regarding location of traffic signals and traffic movement. The report is liberally illustrated with figures showing proper location of various types of signals, and explaining traffic cycles, et cetera. Methods of solving the “left turn” difficulty are shown. Although recognizing that prohibition of left turns reduces confusion at any particular intersection, the report points out that this practice materially adds to the number of turns and the total distance traveled by a vehicle in reaching a given point. The result is, therefore, to increase congestion artificially at neighboring corners.
t
Rochester Must Resist Temptation of Special Assessment Bonds.—The common council of the city of Rochester, N. Y„ has before it a proposed “local law” which, if enacted, would authorize the issuance of special assessment improvement bonds to contractors in payment for work involving a local assessment on benefited property. These bonds would be similar in many ways to the L. I. D.’s issued out in Washington, many of which are now in default. While issued and signed by the city treasurer and comptroller, the bonds would be payable solely out of benefit assessments equal in amount to the bonds issued. Apparently, no provision is made to assure payment of all bonds of an issue in the event of there being a delinquency in assessment payments. As in the case of the Washington type of bond, bonds would be paid off in their numerical order.
Under section 4 of this “local law,” the city is
given the authority to set up a “revolving fund” to buy up special assessment bonds, borrowing on the city’s general credit for this purpose, but there is nothing in this section which makes it mandatory for the city to contribute to this fund.
Believing it altogether improbable that the responsible fiscal advisers of Rochester were in favor of this dangerous plan of financing public improvements, The Bond Buyer has sought the views of City Comptroller Joseph C. Wilson, and is in receipt of a letter from that official stating that the proposal was introduced in the common council without being submitted to the comptroller for advice and suggestion and that to date his office has not been consulted on the proposed plan or any particular feature of it. Mr. Wilson considers it a bad practice for the city to pass such a law which, as far as he has been able to get any information, has not worked out satisfactorily in cities where a similar law has been in effect.
Rochester enjoys the very highest credit rating in the bond market, despite the fact that its debt is within a slim margin of the 10 per cent constitutional limitation. To emb&k on this proposed plan of issuing through contractors a special assessment bond of such character as dealers in high-grade municipal issues would not care to handle would unquestionably result in the serious impairment of the general credit of Rochester, not to mention the costliness of the borrowing to the property owners upon whom the assessments were made.
It is difficult to believe that there is a genuine need for improvements so great as to justify a city like Rochester resorting to special assessment financing of this character.— The Bond Buyer.
t
Tax Classification Loses in Illinois.—The
proposed amendment to the Illinois constitution permitting the legislature to classify property for taxation if a two-thirds vote of the legislature could be secured in favor of such new legislation, was defeated at the election of November 2. A favorable majority was cast for the measure, but not a majority of all those voting at the election.
Again Illinois has suffered by virtue of a difficult amending procedure. A commendable measure may receive a majority of those voting on it, but to expect that it can secure a majority of all voting at the election when the election involves a stiff fight for governor or United States senator is to covet almost the impossible.


1926]
NOTES AND EVENTS
735
Moreover, many saw in the carefully guarded right to classify property an entering wedge for a state income tax, as indeed it was, and those who fear an income tax voted no.
*
Important International Conference.—The
International Congress of Administrative Sciences will hold its third meeting in June 1927 in Paris. This Congress held its first meeting in Brussels in 1910, second meeting in Brussels in 1923 and plans to hold meetings at intervals of three years. The Congress is widely attended by the leading administrators of all of the European countries, and furnishes an unusual occasion to get in touch with responsible officials in charge of public administration. The meetings are conducted ordinarily in French, but each delegate is allowed to use his own language. It is expected that a number of American administrators and students of administration will attend the Paris Congress. Correspondence with regard to the Congress should be addressed to Professor Leonard D. White, University of Chicago, Chicago, 111.
*
Newport, a staid Rhode Island city, adopted a city manager charter on November 2 by an overwhelming majority. Every ward and every district of every ward voted aye. The charter now goes to the state legislature for final passage. Various officers of the League have appeared in Newport on behalf of manager government, and the Volunteer Citizens’ Committee writes, “We wish to thank the National Municipal League for their valuable assistance and aid.” Professor Edwin A. Cottrell, who made his home in Newport during the past winter, was resident adviser in the preparation of the charter draft.
*
Voting Machines Break into New York City.—
More than 600 voting machines were in use at the election last month in New York City. They proved entirely satisfactory from a mechanical standpoint, and thanks to the advance educational campaign, there was little confusion among the voters facing them for the first time. A local newspaper received complete returns from one precinct two minutes after the polls closed.
Readers will recall the long, and finally unsuccessful, fight made by the Democratic organization to thwart the action of a Republican legislature which'imposed the machines upon the city. Present indications are that at least 1500 more will be installed in 1927 and that by 1928 the
whole city will be equipped with the automatic counters.
★
Louis Brownlow, former city manager of St. Petersburgh, Va., and Knoxville, Tenn., and a member of the council of the National Municipal League, will conduct a syndicated daily column in newspapers throughout the United States on the subject of municipal government. Before he was appointed commissioner of the District of Columbia in 1915, he had been for fifteen years a successful newspaper man, and his friends will be delighted to know that in returning to his first love he will make available to millions the benefits of his peculiar experience and extensive knowledge of city government. A question and answer department is to be one of the features of his column, which will be distributed by Current News Features, Inc.
♦
Edward H. Bennett to Advise Treasury.—
Secretary Mellon has announced the appointment of Edward H. Bennett of Chicago as consulting architectural specialist in connection with the public buildings work under the control of the Treasury.
Mr. Bennett is the senior member of the firm of Bennett, Parsons and Frost of Chicago, whose practice in city planning aind civic embellishment extends throughout the country. He was associated with D. H. Burnham in the creation of the plans of the cities of Chicago and San Francisco, and at the present time is consulting civic-planning architect of the Chicago Planning Commission in its very extensive projects in civic planning.
Mr. Bennett’s appointment will provide the Treasury with the benefit of the counsel and advice of a specialist having broad experience in the solution of problems similar to those which will arise in connection with the public buildings program of the United States government.
♦
Flexible Traffic Signal.—The Du Ponts announce a new type of traffic signal, equipped with a swivel spring arrangement which causes it to bend forward when struck by a vehicle and bob erect again after the colliding vehicle has passed. The vital mechanism is underground where it is not damaged by collisions. The signal is so compact that it can be placed between double car tracks. The "stop” and “go” signs are so arranged that they are at the normal line of vision of the motorist. Their rotation is


Full Text

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NATIONAL MUNICIPAL REVIEW VOL. XV, No. 12 DECEMBER, 1926 TOTAL No. 126 EDITORIAL COMMENT “Little Disorder so reads a headline Marks Election: in the Chicago TribNot a Gun Fired ” une of November 3. It sounds like Central America, but careful reading discloses that it refers to Chicago. We recall one election in a little republic to the south (in which we were rather intimately interested) of which the local officials were wont to boast. Due to high board fences which separated Liberals from Conservatives at the polling places, no shots were fired and no lives lost. The man who thought up the board fence might be of service to Chicago. * Ashtabula Sticks to For the second time P. R. and City Mansince its adoption ager Plan ten years ago, the voters of Ashtabula, Ohio, have defeated an attempt to repeal their system of proportional representation for the election of councilmen. The result on November 2 was 2,268 to 1,926 in favor of retaining P. R. The attack this time also involved a repeal of the city manager plan of government. The sales value of the name, city manager, was recognized in that it was not proposed to abolish the city manager. He was only to be made popularly elective for a two-year term and given the usual mayor’s veto power over the council. To their credit, be it said, the voters refused to be beguiled by a falsified trade name and by a vote of 2,259 to 1,799 decided to retain their present manager form. * Some city manager Recall of City Managers charters provide for the recall of the manager by popular vote. The National Municipal League has always insisted that this is not in accordance with the strict theory of the manager plan, which would place full and undivided responsibility upon the city council for hiring and firing the manager. Sporadic efforts to recall the manager occur, and generally receive a great deal of publicity to the detriment of the manager and the discrediting of the plan. That these efforts later expire in thin air even without bringing the matter to a vote, is never so well advertised. Fact never catches up with rumor. A recent case of this kind happened in West Palm Beach, Florida. Several months ago, it was necessary to remove a druggist’s advertising sign because it interfered with a traffic tower in the street. Thereupon the offended druggist ran for city commissioner on the platform of discharging the manager, and was elected. At his first meeting he introduced a resolution declaring the position of manager vacant but his 677

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678 NATIONAL MUNICIPAL REVIEW [December motion failed to secure a second: a counter motion expressing confidence in the manager was passed by a vote of four to one. The angry councilman's next step was to start a recall petition against the manager. He failed, however, to secure the requisite number of names. Indeed, it was found that a considerable number of his signers were not voters, as the law requires, or even permanent residents of the city. The petition therefore failed and since that time nothing more has been heard of the matter. * Seattle's woman Seattle mayor has brought Her Budget good luck to the city's tax-payers, who in 1987 will be called upon to contribute $438,000 less to the city government than in 1946. This reduction signifies a cut of almost 5 per cent in the tax rate on the basis of the assessed valuation of property as it stands at present. According to the Municipal League of Seattle, the three public utility systems owned by the city (water, light and street railway) am self-supporting: therefore their budget figures are not included in the estimates on which the tax levy is based. The largest cut, $500,000, is in the general fund. Allowances for debt services remain practically the same, but appropriations for libraries and parks are increased $157,000. So doubt the fine hand of Mayor Bertha R. Landes was influential in bringing about this welcome measure of relief. She operates under a strongmayor charter which enables her to impress her personality upon the city's administration, and we imagine that municipal services will function as well, or better, than under the previous administration of time-serving politicians. For the most part however, city expenditures are still climbing upward. Also, as illr. Hightor points out in this issue, the trend of the general property tax rate is upward. New York's 192'7 budget, as passed by the board of estimate, amounts to approximately $475,000,000, about $38,000,000 above 1946. Mayor Walker asserts, however, that past budgets have been deceptive in that they have not included certain fixed charges which have had to be paid later by the issue of tax notes or special revenue bonds. This year, he states, the budget includes $18,000,000 to defray such charges. By placing this amount in the budget, the mayor expects to save the city about $480,000 in interest charges. * constihtiond The Michigan conAmendments in stitution requires Michigan-Excess that a proposition Condemnation to call a state constitutional convention shall be submitted to the voters every sixteen years. The question was accordingly placed on the ballot at the November election, but the voters decided by a decisive majority that the present constitution is good enough. Unfortunately, however, two important measures were lost. One was an authorization to the legislature to extend to municipalities the power of excess condemnation. Sponsored by public officials and civic leaders of Detroit in order that the city might go ahead with necessary street widenings, the proposal was defeated by voters outside of Wayne county who doubtless did not understand what it meant. It followed the Ohio provision which makes bonds, issued to pay for property condemned in excess of what is physically needed for the improvement, a lien on the property so condemned and not a general obligation of the city. In Cleveland this limitation has been found entirely fatal to the exercise of the power of excess condemnation in that no attempt has ever been made to

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19361 EDITORIAL COMMENT 679 issue such bonds because of the poor market rating which they would enjoy. The result has been in fact to nullify completely the use of excess condemnation, and it is problematical whether Detroit would have found herself much better off if the amendment had carried. The limited security which excess condemnation bonds would have enjoyed would perhaps be reasonable if the chief purpose were to enable the city to make a profit on real estate transactions, but since the motive behind excess condemnation is so much broader than this (profit taking being only incidental, if it figures at all), it is seriously questionable whether the amendment would have improved the Detroit situation to the extent to which its backers believed. The second important amendment lost would have authorized the legislature by general law to provide for metropolitan districts to supply parks, sewerage, drainage and water systems, and light, power and transportation facilities to the inhabitants of such districts. The erection of each particular district would have been at the discretion of the electors of the proposed district and a charter once adopted could have been amended by the people. In each ease, however, a majority of the voters of each city, village and township involved would have been necessary. A proposal to increase the salary of members of the legislature from $800 to $1,200 per regular session was overwhelmingly defeated. Evidently the voters believe that their legislature isn’t worth any more than they are paying for it now. * North of Duluth, in citp Government On the great Minnesota a Lavish Scale iron range. is found Yl a series of cities and villages peopled largely by immigrant stock who work in the mines and who, speaking from the standpoint of services rendered by the municipal government, live in the greatest luxury. Within the municipal boundaries lie large deposits of the richest iron ore, from which the cities have received vast rerenues. The abundant proceeds went to provide a system of streets, schools and public buildings such as a community of millionaires might covet. It may be that the iron companies were mulcted. Certainly they had to pay for municipal services which they considered excessively lavish. But valuable minerals are natural gifts and, most authorities now agree, a fit object of special taxation. In any event, the range cities are conscious that they have a measurable life and the city governments knew that they were getting while the getting was good. Yet easy come, easy go, applies to governments as well as to individuals, and these range communities have spent their income. with a care-free hand. Undoubtedly some of it has been frittered away. Nevertheless it can not be said that they have nothing to show for it. Take for example the town of Virginia, where the Minnesota League of Municipalities held its convention last summer. Here is a city of 17,000 population and all streets and alleys paved with concrete and asphalt; boulevard lighting everiwhere; a high school and junior college building costing a million and a half dollars (the furnishings of the stage alone cost $38,000), and equipped with boys’ and girls’ gymnasiums, a large cafeteria and complete shops for training in several vocations; an elaborate city hall, which also houses the Chamber of Commerce; a huge recreational building; a municipal central heating plant, and water, gas, light and power plants owned by the city.

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680 NATIONAL MUNICIPAL REVIEW At present there are twenty-seven nationalities represented in the Virginia High School and Junior College, and most striking is the contrast between the private houses which shelter these nationalities and the public works and buildings of the city. Although better than the homes in many mining centers, the houses of the people leave much to be desired in beauty and neatness. Yet, so productive were the iron-ore taxes that some of the cities, until enjoined by the courts, undertook to maintain athletic teams at municipal expense. Hibbing (pop. 15,000) possesses a four-million-dollar high school. Another small city of seven thousand population boasts a municipal ball park which cost $45,000, a recreation building costing $110,000 and a $94,000 municipal auditorium. One village of two thousand population is the proud owner of a $24o,ooO municipal skating rink. Neasured by usual sensible standards, the range cities have been extravagant. Probably the moral effect of such a vulnerable and rich source of funds is a tendency towards pauperizing the community. Moreover some of the municipal luxuries are doubtless beyond the abilities of the resident miners to appreciate. Some say that it is folly to teach high school girls to cook on electric stoves when their homes do not afford gas ranges; but to the casual visitor, at least, there is something invigorating in perfect streets, ample parks and elegant public buildings contributing to the pleasure and perhaps the beauty of life. They suggest that municipal government may be more than police protection and sewage disposal. Certainly the environment in which the range miners live is not that of the usual mining district and we cannot but feel that the elegant municipal services have had some influence for good upon the homes of the people. A few years ago the legislature imposed upon the municipality a general property tax limit of one hundred dollars per capita, and some range cities feel that they have been much curtailed thereby, although only five have reached this limit. Rhen it is realized that revenues from the general property tax in cities of equal population throughout the United States average about twenty-five dollars per capita, schools included, the hundred dollar limit does not seem severe. Many interesting financial anomalies exist with respect to the range cities. Hibbing, with one-sixth the population of Duluth, has an assessed valuation $6,500,000 greater, and receives a general yield of $4,800,000 to Duluth’s $5,600,000. Franklin with a population of 807 and an assessed valuation of $21,000,000 obtains a return of seventyfive dollars per capita at a tax rate of $2.90. In many of the cities the proportion of iron property to total property taxed runs over 90 per cent. Thus it appears that practically all the taxes are paid by absentees. An authoritative sociological study of the effect of this unique source of riches upon the municipalities and their inhabitants would be interesting and perhaps suggestive of great possibilities.

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MASSACHUSETTS TOWN MEETING BENDS BUT DOES NOT BREAK BY JOHN F. SLY University of Calijomia, Lo8 Angele.9 The old-fashioned town meeting is slowly yielding to the limited tom meeting-a new experiment seeking to preserve direct legislation and pure democracy. Modern city charters calling for mayors, bureaus, and councils, with emphasis on administration, have not had wide .. .. .. .. I. appeal. :: .. A LITTLE over a century ago, the commonwealth of Massachusetts had no cities. It took thirty years of agitation before Boston with a population of over 40,000 people adopted a representative government. To-day the cities of the Bay State have increased to thirty-nine, but with few exceptions the remainder of her three hundred and fifty-five local communities conduct their political affairs through the use of the town meeting. With a total of five hundred and nineteen municipalities, Maine has chartered but twenty cities. New Hampshire reports eleven from a total of two hundred and thirtyfive. Rhode Island with a population of five hundred and sixty-six to the square mile maintains six cities and thirty-three towns. Vermont still numbers two hundred and forty-eight towns, only three of which have sought administrative relief through a town manager. Whatever may be the difficulties involved in a disinterested electorate, in increasingly complex local problems, in a diverse and unstable foreign influx, in a large and unwieldy town meeting, there is throughout New England a deepseated reluctance to attempt the conventional forms of representative governments. .. .. .. .. I. .. .. .. .. .. *. .. AFFECTION FOR PT-RE DEMOCRACY DIRECT LEGISL4TION Massachusetts is the oldest, the wealthiest, the most heavily popdated of this politically recalcitrant but perhaps, paradoxically liberal group. Her “conservatism,” treated with youthful tolerance by the more “progressive” states of the west, can still find solace for belated progress in six distinct types of local government that are at present in operation. However vague the concept of pure democracy may appear to newer and more sophisticated communities, it has meant something to the people of the Bay State-something that newer forms of city government with mayors, councils, and commissions have somehow failed to exemplify. Her large municipalities have clung desperately to the ghost of popular governmentcherishing the form, at times, when the reality has long since vanished. They have found, it seems, little practical aid in the vigorous political experiments beyond the Berkshires. Like Gribouille, they have shown little inclination to jump into the ocean in order to avoid the rain. And so a reluctance to part with the old has stimulated a search for the new-the 681

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682 NATI0N.U. MUNICIPAL REVIEW [December political formula that will properly combine direct legislation with the representative principle. In 1915 the town of Brookline, Massachusetts, contained a population of over 33,000. For twenty-five years the town meeting had experienced difficulties. The population had developed into a mixed type. The electorate, accordingly, became equally diverse. Proximity to Boston caused difficulty in attendance, and while several policemen with check lists at the door of every town meeting did much to relieve the embarrassment, they likewise tended to reduce the legitimate attendance. The presence of about two hundred voters seemed to be about the usual number. Five or six hundred was large. The town had attempted most of the recognized methods that would tend to increase the political efficiency of a growing community trying to conduct its political affairs much as in the days of the colony or province. For many years it had utilized an advisory committee of twenty citizens who examined the articles in the warrant and reported its recommendations in print to the town. State regulation of ballots, polling and nomination mas accepted. Sot until the town contained close to 16,000 people were voting precincts established, and it was several years later before the town meetinq was subjected to check lists and registering turn-stiles. In 1910, the population exceeded 27,000. Five years later it was over 33,000. And in that year (1915) the selectmen’s report makes note of “a change in our form of government “-a change that “simply regulates the size of the town meeting.” EXPERIJIEKT WITH MODIFIED FORM But the new charter adopted at that time did something more than this. It contained features that were unusual in American practice. The town meeting was hardly regulated,-it was abolished; and in its place there was provided an assembly composed of two types of representatives: first, twentyseven members chosen by popular vote from each precinct (of which there are nine) and second, certain ex o$fcio members, including the more prominent town officers and the members of the town in the General Court of the Commonwealth. Through this method there was provided an elected membership of two hundred and forty-three (one-third retiring annually) and a membership-at-large of twenty-a total of two hundred and sixty-three town meeting members ” invested with substantially the same powers as those exercised by the old town meeting. Rut the act provided for a second novelty in municipal practice. The third article read: “Subject to such conditions as may be determined from time to time by its members . . . any registered voter of the town who is not a town meeting member may speak, but not vote, at such meeting.” In practice this provision has come to mean simply this: the hall in which the meeting is held is arranged in such a way that the town meeting members may be assembled in front of a railing. Behind this barrier are seats for the interested voter. He may listen to the debate, observe the action of his precinct delegates, and, if he desires, address the meeting. In such case, the procedure is simple. He arises in his place. addresses the moderator, and is asked his name. The moderator further inquires if he be a registered voter. If so, he is then requested to step forward and address the meeting. In short, the voter is allowed every opportunity that pure democracy could permit to participate in the formation of community policy, except that the 6‘

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19261 TOWN MEETING BENDS BUT DOES NOT BREAK 683 privilege of voting upon the issue is reserved to representatives who are seated before him. Such, in its more unusual features, was the government placed in effect in the town of Brookline in 1915. Four years later, Watertown, after experiencing similar difficulties and attempting similar remedies, followed the example of her larger neighbor. Within a few months, Arlington and Winthrop, with populations close to twenty thousand people, adopted similar acts. By 1923 four additional towns-Weymouth, Methuen, Greenfield and West Springfield accepted political organization along lines identical with the earlier experiments, and the spring of 1936 added the ninth town, Belmont, to the group. The charters were merely the Brookline plan cut to fit local conditions. There was some variation relative to the basis for the choice of town meeting members, but all provided for the elected and ex oficio groups. There was, on the contrary, no variation in the provisions permitting the participation of the voter in town meetings. Each act originally provided for a referendum of certain question to the voters of the town, designated that a majority of all of the town meeting members should constitute a quorum (expert Belmont, which provides for one hundred), required that “all town meetings shall be held with open doors ” and set forth the regulations usual to the nomination and election of public o6cers. NEW PLAN SATISFIES There are, therefore, nine towns in Massachusetts that have attempted a new experiment in democracy. Each is comparatively large in populationnone below fifteen thousand with electorates for the most part well over five thousand, and one, Brookline, with a population exceeding forty-two thousand, with over eight thousand registered voters. They are likewise comparatively prosperous. One of the least populous, Greedeld, reports an assessed valuation of close to $29,000,(300 and a tax rate of $30.40 a thousand. There are, perhaps, few cities of equal size that can claim as Brookline, a total valuaton of close to $137,000,000, a tax rate that even during the peak years of war never reached $32, present expenditures of almost $4,000,000 a year, and a debt, that for fifty years (with slight exceptions) fluctuated between one and two million dollars. Each appears, moreover, generally satisfied with the new experiment, and can seek some assurance for its success in the interest manifested by other towns in the commonwealth. But it is an axiom of political science that statutory words are shorn of significance until they have been clothed with action. In practice, do the voters attend the meetings as is their priviIege? In nearly all cases, they do. The attendance varies, of course, with the interest in the business that happens to be before the town. Even in the larger towns, two hundred seems to be a generous number. Five hundred is large. Weymouth reports as many as a thousand. Do they, moreover, avail themselves of the unusual privilege of addressing their representatives? They do, although such participation is, in general, not frequent. But as Mi. Edward H. Baker of Brookline, a close student and able advocate of the system, rather effectively remarks “the privilege is there.” A political framework can, after all, do little more than offer the voter an opportunity to make his influence felt. As to the town meeting membership, there has been, apparently, little difficulty in securing candidates. In spite of the fact that articles in the town

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6% NATIOXAL MUNICIPAL REVIEW [December warrants continue to run from fifty to a hundred in number, special meetings are usually few, and the total number of meetings during a year rarely exceeds four or five. The attendance of the delegates, who serve, incidentally, without remuneration, seems to be on the whole, very good. At times there has been difficulty in securing a quorum-the acts, as was indicated, all providing, originally, that a majority of the members be present-but the principal difficulty in securing the required number seems to have been at special meetings, and in the case of Watertown the condition wasremedied byreducingthe quorumto thirty per cent of the total membership, and the recent act accepted by Belmont provides for one hundred. Procedural difficulties have not, it seems, been serious. With far less formality than the ordinary legislature, much is left to the fairness and intelligence of an able moderator, and all of the towns utilize the services of some form of advisory committee, whose recommendations on the various articles of the warrant are usually held in high esteem. SOME 1MPORTANT TOWNS CLING TO HISTORIC TOWN MEETING But the system is not fully accepted. A dozen years is not long in the history of Massachusetts. Framingharn, the largest unlimited town meeting in the state, has consistently rejected the plan. Fifteen years of agitation ended with the appointment of a third committee at the last town meeting, to report on a suitable change in town government. Wakefield, by a close vote, refused to accept an act of the General Court approved in February of this year (1926) establishing the new form within his borders. Milton, on the contrary, is apparently ready to accept the change at an early date. Abington, Andover, Chelmsford, Dedham and even Plymouth-the distinguished progenitor of them all-have given it consideration. Each spring various town meetings appoint committees to report upon the possible reconstruction of their local governments, and each spring community sentiment is recorded in their reports. The disadvantages of the limited town meeting that seem to be the most impressive to the Massachusetts townsman are the anticipated di5culty of securing properly qualified representatives, the uncertainty of obtaining a quorum at the meetings, the need of administrative reform for which the plan makes no provision, and the fear that on acute questions the attendance and participation of the average voter would lead to confusion. To the proponents of the plan, however, these objections are dismissed as largely theoretical, and as having offered little difficulty in practice. In addition they point to opportunities for increased public spirit to assert’ itself, of a less likelihood of partisan state interference, of the assurance of the same type of competent officers that is felt to have characterized many town administrations under the old order. It is di5cult to form an estimate of its success. It can obviously not be fairly judged out of its New England environment. The plan does leave the administrative problems of the town almost untouched. The medley of town officers, overlapping boards and commissions with their conflicting jurisdictions remain without substantial alteration. The “long ballot ” is not reduced-indeed, the elective offices are increased through the large number of popularly chosen delegates. The town meeting is largeperhaps too large for deliberation and precise action. But each meeting has done much to facilitate its procedure by using an advisory or finance committee usually appointed by the mod

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19261 TOWN MEETING BENDS BUT DOES NOT BREAK 685 erator, whose recommendations on a11 articles in the warrant are held in esteem, and are only on rare instances overruled by the meeting. There seems, moreover, to have been little pronounced dissatisfaction and, with the exception of Watertown, where at a meeting in May of this year (1926), the question of a city government was seriously considered, there seems to have been little organized opposition. It may be added that Watertown rejected any change in its present form of government. Other New England states have given but slight attention to the plan. Newport, Rhode Island, adopted it in 1906, but the city has recently altered the early act, chiefly, it seems, because of the difficulty in securing qualified men to stand for election to the council.‘ Some towns in Rhode Island are tending to apply the plan in a restricted way under the form of “limited financial councils ” to minimize the danger of voting funds in an open and unlimited town meeting. But communities in the remaining New Newport voted November P on the adoption of a city manager charter, with a view to sup planting the present charter, referred to in the text, imposed by the legislature. [ED.] England states have sought relief in administrative revisions utilizing the town manager under various guises, or have frankly adopted representative city government. Whether the communities of Massachusetts that have given the new plan a serious trial will find the arrangement a permanent one is a matter for conjecture. The experience of Brookline would seem to offer hope that the plan would be s&cient for many years to come. There have been no attempts to alter the various charters since their inception, except for the purpose of reducing the quorum in Watertown, and for minor matters in Brookline and Winthrop. At the present time, there seem to be no amendments of a serious nature contemplated. The original plan is still on trial. Able men are in sympathy with the work. The commonwealth of Massachusetts has given many examples of democracy in politics. The consent of the governed has, perhaps, received, more effective realization in political action through her town meetings, than under any other form of political control. If the limited town meeting can preserve this feature, it will justify itself.

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NEEDED BALLOT REFORM PROPOSED IN ILLINOIS BY HERBERT E. FLEMING Ezecutice Secretary, City Club of Chicago The party column ballot is bad enough, but coupled with a long ballot the bejiiddlement of the rioter is complete. A Chicayo ballot in 1924 wm :: feet wide and 3 feet long and carried ten party columns. INTRODUCTION of the Massachusetts, or the Sew York, form of ballot, on which the names of the candidates for each state and county office are grouped under the name of that office and the party columns and party circles are done away with, was one of the leading issues of the 1985 session of the Illinois legislature. Along with this was the proposal to print the names of the twenty-nine candidates of each party for presidential electors-an empty honor-in a small box on the ballot and for voting for electors as a unit by putting a mark opposite the names of the party candidates for president and vice-president. Discussion of both reforms will doubtless be renewed in the 1927 session. The object, of course, is ballot simplification, to render it easier for the independent voters, whatever their national party affiliations, to make their judgment effective in the clection of state and county officers. It is to put an end to the absurdity of having state and county officers elected not on their merits but on account of their positions as tails to national party kites. -4 sharp antithesis between Sew York and Illinois, brought out in the news of the election returns of November 1924, has awakened many citizens and civic organizations of Illinois to the possibility of getting straightaway voting on state and county offices even in the year of a presidential election. Both New York and Illinois are classed as Republican states. Coolidge and Dawes carried both by overwhelming votes. But in New York a Democrat was reelected governor, while in Illinois a Republican governor was saved from defeat for reelection only by the party-circle votes for the Coolidge-Dawes ticket. SPLIT TICKET VOTING TOO DIFFICULT TO ATTEMPT In Illinois the task of voting a split ticket is too difficult for many a voter. Moreover, it is regarded as risky. In the first place, the ballot in use in this state is the large ballot, the socalled “blanket ballot.” Take for example the ballot used in the 1924 election in the precincts of the second congressional district, a great south side district in Chicago. This ballot was two feet and six inches wide and three feet from top to bottom. It carried ten party columns, ten party headings, and ten party circles, one at the top of each column;alsoan eleventh party designation. The Democratic party column carried the names of sixty-three candidates and the Republican sixty-four, with a square in front of each name. In each of these columns, twenty-seven oBces were listed as follows: Federal : President, vice-president, electors of president and vice-president, 686

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NEEDED BALLOT REFORM PROPOSED IN XLLINOIS 687 United States senator, representativeat-large in congress, representaiive in congress from the district. State: Governor, lieutenant governor, secretary of state, auditor of public accounts, state treasurer, attorney general, trustees of the University of Illinois, representatives in the general assembly. Judge of the circuit court -to fill a vacancy, judges of the superior court-to fill vacancies, state’s attorney, member of the board of review, members of the board of assessors, recorder of deeds, clerk of the circuit court, clerk of the superior court, coroner, surveyor. trustees of the sanitary district of Chicago, clerk of the municipal court, bailiff of the municipal court. Incidentally the names of the candidates for governor and other state administrative offices in each column stood just below the names of the candidates for president, vice-president, presidential electors and United States senator, and were just above those of candidates for congress. County: Local : INDEPENDEXTS AVOID P-4RTY CIRCLE Under the election laws of Illinois it is permissible to put a cross in the circle at the head of a given party column and then to “scratch” the party ticket by putting a cross in the square in front of the name of a candidate for a given office in another party column. But The Chicajo Dail’y Netus and other earnest advisors of independent voters ordinarily counsel them to shun the party circle; and to put a mark in the square opposite the name of each candidate deemed the best qualified for each office in whatever party column his name may be found. However, experience has proved that this is too much to ask even of the intelligent voters. Their patience in the face of the task given them both before going to the polling place and after they get into the voting booths breaks down, naturally. Moreover, it is difficult for the independent voters to be sure to avoid errors that lead the scratched ballots to be thrown out. Finally the heavy task imposed on judges and clerks of election in counting the split ballots, in addition to their general ask of counting, which keeps them on the job many hours after the polls have closed, is a temptation to carelessness and worse. “Why not remedy this situation by introducing the short ballot? ” Someone from another state may ask this of the Illinois man. The answer is that this will be done in due time, but that not much in the direction of reducing the number of offices to be voted for can be done without revising the state constitution of 1870, which provides for many of the offices concerned. The experiences in and after a state constitutional convention within the last few years have proved that wholesale revision of the constitution is well-nigh impossible, because of a dead-lock between Chicago and “downstate” over the matter of relative representation in the state legislature. Furthermore the fate of a referendum in the recent election shows it is even difficult to widen the very restricted amending clause of the state constitution. So those interested in improving ballots and elections in Illinois are seeking to make improvements just now within the limits of statutory enactments. Judge Edmund K. Jarecki has had the ballot used in Chicago in theelection of November, 1924, reprinted in the form that would be followed if the Massachusetts ballot for state and county offices and the plan of unit voting on presidential electors were adapted for Illinois. This new and possible ballot is only two feet wide and a foot and a half

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688 NATIONAL MUNICIPAL REVIEW from top to bottom, whereas the ballot of last November was two and a half feet wide and three feet from top to bottom. Since we go over printed matter inch by inch it may be clearer to say that the actual ballot was 30 by 36 inches and the possible one is 24 by 18; that thereductionin size would be from 73 square feet or 1080 square inches to 3 square feet or 432 square inches. It would still be large enough, at that! The reduced ballot, besides carrying all the names of offices and candidates on the actual ballot, also carries seven little ballots which were handed to the voter on seven little pieces of paper in addition to the blanket ballot given to him, or her, as he, or she, entered the voting booth. THE GREAT GAIN However, the great gain is the separation of the candidacies for the other offices from the presidential candidacy, and the clean-cut grouping of all the candidates for each office under the title of that oflice. True, the party connection of each candidate is designated after his name. But the arrangement invites to voting on the individual comparative merits of the candidates for each office, and that is what is needed. One of the appeals that can be made to the Illinois legislators in support of the proposal for this form 3f ballot is the appeal to state pride. As was pointed out by Charles E. Merriam, Chairman of the Political Science Department of the University of Chicago, in a Forum address at the City Club shortly after the 1924 election, the ballot system in Illinois, a modified Australian ballot system, was well up with the times twenty-five years ago, but to-day Illinois is trailing far in the rear of other states. As with much state legislation, there is nothing original in the ballot proposals before the Illinois legislators. They merely contemplate that the state draw on the experience of other states where conditions are similar. “Organization Democrats” and “organization Republicans,” of the various factions in both the major parties in Illinois, naturally view this proposed legislation with an eye to its effects on their party chances, both immediate and remote. They figure that in a “Republican year” in national affairs the separate grouping of state and local candidates will favor Democratic chances and that in a “Democratic year” it would favor Republican chances. Since just now we are in an era of republican ascendency it is probable that this legislation will have to be secured through a combination of votes, -a few by democratic legislators looking for early advantage for their party candidates, but the most by those Republican legislators and Democratic legislators who are ready to let thevoters select from candidates on the basis of their comparative merits at all times. Opposition has come from legislators identified with County courthouse organizations in the “downstate ” counties who look for candidates for governor and for president to help them pull through with their party tickets. But since candidacies for local offices in such counties are conducted largely on a personal basis, it may not be too much to hope that the legislators from the downstate counties will soon join with those from Cook county in efforts to make improvement of the form of the ballot one of the outstanding items in the legislative program.

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SASKATCHEWAN’S CENTRALIZED SUPERVISION OF MUNICIPALITIES GIVES SATISFACTIONx BY J. N. BAYNE Commissim of Saskatchewan Local Gwemmat Board Swkatchewan’s extensive central control over municipalities is divided between the Department of Municipal AJTairs and the Local Government Board. The former guides the general administration, supervises accounts and has charge of all municipal legislation before the prozYincia1 legislature. Thelatter watchful eye upon sinking funds. THE department of municipal affairs of Saskatchewan was established in 1908 for the purpose of assisting and generally supervising the municipalities of the province, with due regard always to their delegated powers as selfgoverning bodies. The responsible minister in charge is known as the minister of municipal affairs. Before 1908 cities and towns were brought into being usually by special legislation and the connection which existed between the provincial government and the municipalities was largely through the department of the attorney general and the department of public works. To the new department of municipal affairs many duties were assigned, an important one of which was to assist in the organization of all urban and rural municipalities, the general conduct and administration of which were placed under the minister. Let me quote a short extract from the Department of Municipal Affairs Act : Subject to the provisions of the various Acts in force in Saskatchewan respecting municipalities the minister shall have power to make and ‘This article is adapted from an address delivered by the author before the annual convention of the Union of Nova Scotia Municipalities at Halifax. controls borrowings and keeps a Why two agencies aTe necessary. enforce regulations governing the methods of bookkeeping, accounting, recording and auditing to be used in the municipalities of the province; and to procure and issue to the said municipalities sample sets of books and forms which he may deem necessary for the proper carrying out of the said regulations; and to make and edorce regulations respecting such other matters and things as shall in his opinion be conducive to a thorough and systematic conduct of the affairs of the municipalities by the treasurers and other officers thereof. The act empowers the minister to prescribe the qualifications to be held by the secretary of any municipality, but this power has not been invoked in many instances. The municipalities can retain in office only those who are capable. There are at present in Saskatchewan seven hundred and fifty-five municipalities as follows :-seven cities, eighty towns, three hundred and sixty-seven villages and three hundred and one rural municipalities. When the department of municipal affairs was organized on November 1, 1908, there were only four cities, forty towns, seventy-six villages and two rural municipalities. Thus during the last eighteen years, or since the department was instituted, six hundred and thirty-three municipal institutions have been established. 689

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690 NATIOKAL MUNICIPAL REVIEW [December Not only was the actual organization work heavy, but the budding municipality was necessarily guided on its way in each case. In fact, supervision of our municipalities never ceases, although naturally the older and stronger the units may be the more capable they become in carrying out the purposes of t,heir existence. Any department of municipal affairs in my opinion should be working in harmony with municipal officials rather than over and above t.hem. This policy is often the keynote of success inarnatter of this kind. The department started with the object of giving service and the hundreds of municipal officials in Saskatchewan have understood that attitude. Advice and assistance have been given constantly by the department and while in a few cases it has had to take a strong stand in opposition to some municipal officials, yet on the whole harmony has prevailed. INSPECTION OF LOC.\L .\CCOUSTS Municipal inspectors are an important part of the staff of the department. They do not take the place of local auditors, although they are expected tonotice promptlywhen a special examination of a municipal oF.ce is required. They visit at least once a year each municipal office in the province and do not necessarily give notice of their coming. The law regarding them says: It shall Le the duty of every inspector to see that the regulations made by the minister respecting the methods of bookkeeping, accounting, recording and auditing of municipal affairs are carried out by tbe officers of every municipality. They examine the records to see if they are up to date, to see if they are neatly kept and to check over possible delinquencies of any kind. The general conduct of the office is looked into and if conditions should be such that a special audit or examination is in the interest of the ratepayers such is recommended and, no matter what the time of year, a firm of chartered accountants may be asked to investigate thoroughly the records of the office. The inspector does not have time to spend several weeks in the investigation of any office, but makes a general inspection. His report is made in duplicat,e. A copy is sent to the chief oEcial of the municipality while a copy is filed in the department, which invariably writes to the municipality when the report is received commenting on its contents and giving directions where necessary. It may be found for instance that the secretary-treasurer is neglecting his work. If he persists in so doing the municipal council may be directed to replace him byabusinesslike oacial. This is seldom done however as the council is usually quick to take the hint when reports are not satisfactory. Our cities, towns, villages and rural municipalities appoint their own auditors for the regular annual audit. In many instances chartered accountants are hired for this work. However, the fact that municipal inspectors are constantly examining municipal. offices (including the work of auditors) has a tendency to tone up the latter. In case the municipal inspector finds the audit to hare been imperfect he may recommend a new audit, in which case the minister may appoint an auditor to investigate the records of the municipality, the cost of the 1a.bour to be paid by the municipalityreceiving the service. \\hen this is necessary chartered accountant.s are usually engaged for the work. The Cepartment of Municipal .iff airs -4ct states : The minister may upon the petition of the council or of one-third of the nienibers of the council or, in the case of a rural municipality or village of twenty-five electors or, in case of a town or city, of one hundred burgesses depute

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19261 SA4SKATCHEWAN’S CENTRALIZED SUPERVISIOK 691 one or more persons to audit the books and accounts of the treasurer of any municipality in Saskatchewan for any particular period; and the cost of any such audit to be fixed by the minister shall be paid by the municipality. The minister of municipal affairs also may divide the province into divisions to be known as “audit districts” and may appoint one or more auditors to audit the records of any municipality therein situated and may levy against each municipality in respect of which an audit is thus made the amount which he may estimate as the cost of each audit. From what I have stated you will note the somewhat complete arrangement for keeping in order all municipal offices. The department of municipal affairs is the centre from which may be secured complete information relative to any municipal institution in the province. Each one of them is required to forward within the first three months of the year an annual financial statement duly audited. This central office with data and statistics regarding all the cities, towns, villages and rural municipalities of the province is of great service to the public. All such reports are carefully checked by the department. UPU’IFORM ACCOUNTING ESTABLISHED The department of municipal affairs is empowered to draft a uniform accounting system for each class of municipalities. Thus the financial statement from one town is in exactly the same form as that from another town and in villages and rural municipalities the same condition applies. Once a year the minister of municipal affairs submits to the lieutenant governor in council an annual report upon the municipal institutions of the province which is laid before the legislative assembly. It gives a resume of the activities of the municipal institutions for the previous calendar year. It gives valuable statistics collected from the annual statements and outlines to the public in clear readable form what municipalities are doing, how their money is being spent and what progress is being made generally. All proposed municipal legislation either new or by way of amendment comes before the minister of municipal affairs who has charge of it when the legislature is in session. POWERS OF LOCAL GOVERNMENT B0.4RD OVER LOANS And now I will devote a few minutes to Saskatchewan’s local government board. It consists of three members appointed for ten years each by the lieutenant governor in council, who are removable by the lieutenant governor on address to the legislative assembly. They are independent of political or any other influence and the decisions of the board are not the decisions of the government. The primary duties of the local government board are to examine and pass upon any proposal to borrow money by way of debenture on the part of a city, town, village, rural municipality, school district or rural telephone company. Mortgaging the future on the part of the municipality is a serious business and the experience of every province, young or old, has been that the votes of the electors sometimes carry the municipality into trouble, for these votes are often the result of too much zeal and optimism. The proposal therefore to issue debentures when examined by an independent body, free from the rosy outlook so often behind municipal borrowings, and with records of experiences on similar points must mean more safety for those issuing the debentures as well as for those purchasing them. An application to borrow money by way of debenture comes before the

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692 NATIONhL MUNICIPAL REVIEW [December local government board. It is scrutinized thoroughly, the financial ability of the municipal institution is investigated, the necessity of the work is examined and the reasonableness of the whole proposal is gone into thoroughly. The existence of a local government board or a similar tribunal, call it what you will, inspires confidence in the minds of the prospective investors and means lower interest rates for the issuing authority. Previous to 1914, when the board was created, cities and towns by their own votes decided, as in the older provinces, from time to time, whether or not they would undertake a loan. The optimism to which I referred above was leading some of them into trouble. It was expected of the board that it would assist in the sale of municipal securities and this duty is being performed. The board will not countersign a debenture unless it is shown that such debenture is sold at a satisfactory price. Thus no local authority, no matter how inexperienced in financing, can be imposed upon, because the services of a body whose duty it is to keep in touch with prevailing market rates are available. WHY TWO SCPERVISORP AGENCIES .4RE NECESSARY Some may ask, however, why the necessity of a loca1 government board when you have a department of municipal affairs? I think I can explain this in a few words, although I can understand that a department of municipal affairs might include within its duties the work of a local government board. A department of the provincial government, in giving a decision, expresses nominally at least the will of the government but a board or a commission has a more independent status. Some say, and I am not going to comment on the statement, that governments are sometimes prone to pass to a commission or board the disagreeable work. Now the turning down of an application to borrow money, from a city council or other local authority, may not be a pleasant task, and local politicians may object to the ruling if made by a body not independent of politics. The rejection or modification of the application, however, is probably in the interests of the city itself, although time only will prove it. The board may supervise any work undertaken by a local authority and has wide powers in securing information on all matters connected with municipal activities. Some may think that the powers of the local government board are too wide. One answer is that the creation of the board was asked by The Union of Saskatchewan Municipalities in the year 191% at its annual convention. SlNKlNG FUNDS Another function of the board has to do with sinking funds. You all know how easy it is for those in charge of a sinking fund to make poor investments from the monies standing to its credit, and mistakes in this regard have been made in practically all our provinces. In Saskatchewan, no city or town or town school district can invest any of its sinking fund without first securing from the local government board, authorization to do so. We are particularly careful as to the class of investments selected for this purpose. Not in any case is a part of a sinking fund allowed for investment in real estate or mortgages. In fact, we are so careful that some railway bonds, although guaranteed by a government, have been turned down as an investment. It will occur to you that, where guarantees are necessary, delays in the meeting of instalments are quite possible.

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19261 SOME PRINCIPLES TO GUIDE COMMUNITY ZONING 693 The law in our province provides that the local government board may take over the entire management of a sinking fund and this provision has proved of benefit in more than one instance. The law provides that when a legal or equitable owner of a portion of a subdivision desires to cultivate, along with his own lands, the balance of a subdivision, he may make application to the local government board for permission to do so. Notices of a hearing are issued, and if no valid objection is taken to the temporary occupancy for cultivation purposes of the rest of the subdivision, permission to use the same for growing crops of some kind is issued by the local government board. The purpose of this portion of the statutes was to have used for some useful object areas too often held for speculation at the limits of urban centres. The board is also charged with the administration of the “blue sky” legislation. In 1915 the legislature of Saskatchewan passed what is known as The Sale of Shares Act, which provides that, with certain statutory exceptions, no company, syndicate or association, may offer for sale any shares, stocks, bonds or other securities until it first obtains a certificate for the purpose from the local government board. SOME PRINCIPLES TO GUIDE COMMUNITY ZONING BY CHARLES I(. SUMNER Member Cdy Planning CommiSsiOn, Palo Alto, California Retail business constantly ten& to invade homes, which it is theJird task of zoning to protect. How can we measure the reasonable de.. .. man& for new business districts in a growing community? : : 1. THE PURPOSE OF COMMUNITY ZONING Is TO SECURE RIGHT RELATIONS IN THE USES OF LAND. THE advantage of community life consists largely in the availability of numerous highly specialized goods and services, involving widely different uses of the land. There would be no need for community zoning but for the fact that these uses, while highly cooperative and interdependent, are more or less incongruous with each other, as are the uses of rooms in a house. There would be no need for zoning regulations were it not that the interests of individuals and groups of persons in these uses are frequently in conflict; for in the nature of things some uses are sensitive to injury and depreciation by others. Right relationships in the uses of land accordingly dictates the segregation of incongruous uses in suitable districts, and such arrangement of these districts as will minimize injury and depreciation. Beyond question such exercise of the community power justifies itself both in promoting order, solidarity and convenience in community life, and in the general conservation of improvement values . In seeking this right relationship in the uses of private land it is necessary

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NATIONAL MUNICIPAL REVIEW [December to distinguish carefully between their characters, relations and kinds of contact, and to determine if possible their relative importance. Intelligent zoning calls of course for the consideration of many other elements which are beyond the limits of this paper. A first broad distinction in this direction may be made between dwelling and working uses of property. Working uses may be classified in turn according to the character of activity, product and market, which factors determine their preferable locations relative to other uses. Industry, wholesale trade, storage and like activities look to easy transportation and cheap land rather than to competitive locations, and do not necessarily press upon the more highly utilized districts where they would be most objectionable neighbors. Retail trade on the other hand, with its lesser depreciating features follows closely upon the residence districts which provide its chief market, competes actively for locations tributary to them and thus gives rise to the most frequent and vexatious problems of zoning. Within this limited range of residential and commercial districts, to which this paper will be confined, a further general distinction lies in the degree of intensiveness of property use, which is normally reflected in money values. The land which is used by the fewest individuals per unit of space is of course the residential area and on the average it is worth the least in money. Next comes the property more closely utilized for double or group houses and higher still the land built over more or less completely with apartments or flats. At the extreme of intensive use and money value are the central properties of retail stores, which serve huudreds of families every day. Ilhich among these Yarious kinds and degrees of use shall be taken as the starting point, as being of basic importance in zoning? 2. THE USE OF PROPERTY FOR FAMILY HOMES Is OF BASIC IMPORTANCE IN COMMUNITY ZONING. The first duty of citizenship is the nurture of the family and the preparation of the young for the responsibilities of life. For these purposes a great variety of goods and services are required, and many specialized and costly facilities,-industrial, commercial and other-for their production and supply. But however indispensable these may be to the comforts and conveniences of community life, from the wider point of view they are not properly an end in themselves but are in fact only means to the end of discharging the obligations of good citizenship. It is recognized also, by the courts as by the public at large, that the environment of the family horn; contributes vitally to this end and is by all means to be fostered and preserved. As between business and residential uses of land therefore, this means simply that business exists primarily for the service of the home life of the community, not the community for the support or encouragement of its business. A lesser degree only in social importance attaches to the more intensive uses of apartments and flats which are better adapted to adult occupation and with which the kind of environment suitable for the young is ordinarily lacking. These also are necessary to community life. As a class they are more or less incongruous with family home districts, since they break the solidarity of a neighborhood and impair its character, but on the other hand they are nevertheless homes, and as such must be granted due preference over business uses.

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19261 SOME PRINCIPLES TO GUIDE COMMUNITY ZONING 695 3. HOME DISTRICTS SHOULD BE WELL SHIELDED FROM INCONGRUOUS Zoning is based upon the fact that incongruous uses depreciate land and improvement values, lower uses, socalled, depreciating the higher. Nevertheless this is not always suEciently recognized, particularly where the expansion of business into residential districts is proposed. It is natural that the highest use should be the most susceptible to depreciation and hence, necessarily, that home districts should call for the most careful protection. This is ordinarily afforded by interposing multi-family dwellings, flats, apartments and boarding houses between the main residence and business districts. These intermediate zones should themselves be graded so that only the least incongruous and depreciating uses will be in contact. Naturally they can not serve the purpose either of protection or of utility in themselves unless they are rea.sonably adequate in width. Their effectiveness for neither of these purposes should be sacrificed to the expansion of the business area except under pressure of obvious need. SHOULD BE ACCORDED IN PROPORTION TO THE VALUE OF THE IMPROVEMENTS. The higher the standard of value in a home improvement the beater will be the prospective loss by depreciation, the more sensitive to its influence the property will be and the greater the distance from which injurious influences will be felt. Home improvements of higher value should therefore be protected by greater distances from business districts. This requirement is usually anticipated by personal judgment and private restrictions, but occasionally it needs to be respected by the community in the process of zoning. USES. 4. PROTECTION TO HOME DISTRICTS This special recognition of value and permanence is not inequitable or undemocratic : It does not favor the mansion as against the cottage. It does not imply that low-cost houses are entitled to less protection than others, but recognizes merely that they require less and are less sensitive to depreciation. 5. PREMATURE DEPRECIATION OF RESIDENCE IMPROVEMENTS SHOULD BE PREVENTED BY THE REASONABLE RESTRICTION OF BUSINESS DISTRICTS. . The natural tendency of retail business to follow and press upon the residence districts gives rise to prospective business values well outside the area actively employed for trade and makes this zone attractive for speculation and for a lower grade of business improvements. Such activities necessarily subject the better home improvements of the neighborhood to abnormal and premature depreciation and this influence is felt to a considerable distance beyond. Zoning protection of these residence districts is thus adverse to the desires of owners, dealers and speculators in this class of quasi-business property, and great pressure is frequently applied to relax its restrictions. Decisive choice should be made between these conflicting demands; and if the residential interests are to be duly respected the strict limitation of the business area must be frankly faced. For right relationship between these uses involves reasonable proportion of area as well as good order in arrangement. It requires therefore that the area devoted to business services shall at no time be extended beyond the reasonable and normal community demand. How shall we determine this demand? Careful business surveys of various communities have disclosed that there is an approximately balanced relation between the number of retail enter

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696 NATIONAL MUNICIPAL REVIEW [December prises and the population, and that this relation is more or less constant within limits apparently determined by the character of the community and the extent of its markets. Such a survey continued year by year will afford a convenient and dependable indication, if any is called for, as to whether or not a community is normally provided with stores. Complaint that there is a shortage of stores, that enterprise is being discouraged and that business is being throttled for lack of space can thus be duly heeded or otherwise disposed of. Even though the normal requirement for stores be well satisfied, there will still be demands for large area to provide for future expansion. But there is no obvious advantage to the community in keeping any large additional supply of business sites on the market, especially if the purpose of zoning will be defeated thereby. The maintenance of a relatively small reserve area will preserve the balance of supply and demand as well as a large one, and will minimize the injury which zoning is intended to prevent. Do NOT ORDINARILY CALL FOR A BUSINESS DISTRICT. The business service of a community is reasonably complete and satisfactory if it offers convenience to the shopper, variety of offerings and reasonableness of prices. Kone of these advantages necessitates a relatively large or extended business area. Convenience in shopping is a mntter chiefly of access and circulation. Access depends upon transportation, and increasing ease of transportation tends to the further concentration of business. The growing appreciation of the value of residential zoning tends in the same direction and against the estab6. THE INTERESTS OF A COMhlUNITY RELATIVELY L.4RGE OR EXTENDED lishment of business sub-centres or, where they are considered necessary, toward their restriction and aesthetic control. As to convenience of internal circulation, that business district is always considered best in which the largest number and variety of stores are found within the shortest radius. In a small community or neighborhood centre the variety of stores will be relatively small; in a larger shopping centre retail business will be highly specialized and the variety of goods and services will be much wider. It would seem also that a larger number of stores will be required relative to the population and consequently a larger proportion of street frontage. But with this increase of variety and specialization business also becomes highly intensified, concentrated and departmentalized, so that the relative requirements of space appear to be about the same or may be actually diminished. One of the arguments occasionally employed against the restriction of the business area is that an artificial site monopoly is being maintained and excessive rents are being exacted which are charged to the public in extortionate prices. This calls for a careful survey of the facts, which should usually be sufficient, or some thought of the economics of retailing. Rentals of retail stores, as a part of the cost of selling goods, should range from four to ten per cent of selling prices. To argue, however, that an increase of rents will increase prices is to put the cart before the horse. Prices can not be raised at will by those who expect to remain in business. They are determined by a nation-wide competition in efficiency of production and distribution, culminating locally in the struggle for trade which tends to reduce profits and prices on individual items for the sake of larger stock turnover. In this process retail rentals are but a

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19261 SOME PRINCIPLES TO GUIDE COMMUNITY ZONING 697 single item of expense, and they in turn are determined, not merely by what the landlord demands, but by what a business suitably located and eficiently managed, can afford to pay and still yield the proprietors a reasonable profit. High rentals and land values therefore, are not an indication of artificial site monopoly, nor are they necessarily or ordinarily associated with high prices; they are simply the reflex of intensive business. There is, of course, a natural monopoly of sites where the best business can be had and the highest rentals earned, in the centres where purchasing traffic is concentrated. But the inherent values at these centres are based entirely upon higher earning power, and if this were impaired by the diversion of traffic there would certainly be no occasion for reductions in prices. Extensions of the business district moreover are not likely to disturb these peak values, which are fairly well protected from sudden change. 7. THE FORM OF A BUSINESS DISTRICT SHOULD BE PREDETEFLXINED BY PROVISION FOR ITS TQAFFIC. Other things being equal, the ideal form of a business district appears to be more or less compact, as offering the greatest internal concentration and the shortest perimeter of contact with residential and other uses. Ordinarily, however, such a form cannot even be approximated, although natural conditions may permit, because of inadequate and faulty circulation. The reasons for this condition are simple. Our streets were not proportioned for the volume of traffic which they now bear, nor were they planned for its convenient or economical distribution. Old highways, cross-roads and ambitious ‘‘main streets ” emerged somewhat wider than the others, and the natural flow of traffic to these avenues has alone determined the general outlines of our business districts. The best formed and most convenient of these are found, and but rarely, about the intersections of radial thoroughfares; the worst formed and most inconvenient and inefficient are those excessively elongated districts stretched out along one principal avenue. Inevitably all the other streets are narrow. The only corrective of these conditions is constructive planning and street-widening, both to facilitate traffic circulation and relieve congestion and by distributing and directing it externally as well as internally to improve the form and convenience of the business district. This mere suggestion of the relations of traffic to business zoning shows that the work is only begun when the requirements of business service have been calculated and the approach to an ideal form worked out. Under the conditions confronting .us corrective thoroughfare planning of a bold and drastic nature must accompany the zoning of business districts, and large but ultimately profitable expenditures must be faced in carrying out the necessary improvements. 8. THE RATE OF EXTENSION OF A BUSINESS DISTRICT SHOULD BE REGULATED BY THE RAT.E OF COMMUNITY GROWTH. If, as has been found, there is a normal demand for business space which remains more or less constant in proportion to the population, it only remains to observe the rate of community or business growth to determine approximately the rate of extension of space which will be required. If for example, the number of stores or amount of occupied business frontage has been increasing at the rate of five or six per cent per year, as will be found

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698 NATIONAL MUNICIPAL REVIEW normal for a fairly swift-growing community, there will be no apparent reason for accelerating this rate of increase of business space and pushing out prematurely into the residence districts. The best of reasons point the other way. The extensions of business zones therefore should be made circumspectly step by step, and, even, if special conditions require, lot by lot in order that depreciation may be minimized and the greatest values may be conserved. 9. THE PURPOSE OF ZONING Is BEST ACHIEVED BY A CONTINUING RATHER THAX BY A SPASMODIC PROCESS. If it is the purpose of zoning to secure right relations in the uses of real property, then the elements entering into these relations need to be adjusted with the growth and change of the community. Xow the growth of population and the changes it brings are more or less continuous and not sudden or spasmodic. There is thus no justification for spasmodic zoning, either of the nature of repairing neglect and delay or of premature and extensive change. The benefits involved in zoning are of far greater moment than temporary convenience, ciyic ambition or conformity to some future ideal. It may seem more convenient to go through the official procedure :tt long intervals, and hence to zone large areas at a time, but the maladjustments inherent in this method make it difficult as well as questionable, while more frequent and smaller adjustments can be effected a5 a matter of routine and without disturbance cf values and consequent opposition. A yearly zoning program should be just as reasonable and practicable to carry out as a yearly program for paving and service extensions, for it has the same object, viz., to serve the growth of the community. At the other extreme from neglect and delay and waiting upon conven.ience, probably the most egregious abuses and excesses arise from the confusion of zoning with city planning. Planning properly projects itself far beyond present conditions and limitations, while the benefits of zoning are meant to be enjoyed here and now as well as to continue. It is not only praiseworthy but necessary to visualize the greater city of the future, but it is destructive of community values to impose its proportions upon present conditions which they will not fit. In so far as zoning is premature, therefore, it will defeat its own purpose, and to that extent will be equivalent to no zoning at all. 10. ALL ZONING SHOULD BE GUIDED BY A COMPREHENSIVE PLAN. Zoning in its best sense, in the language of the supreme court of California, “looks not only backward to protect districts already established but forward to aid in the development of new districts according to a comprehensive plan having as its basis the welfare of the city as a whole.” It is impossible to look forward without a plan. It is only by reference to a definite and comprehensive plan of future development, drawn and published for all to see and understand, that a consistent policy of progressive zoning can be worked out, public uncertainty and distrust removed and waste and depreciation minimized. Saturally such a plan cannot now be complete and final, for it must be adjusted to developments which we are unable to foresee. But it mill indicate the course which zoning must follow step by step if it is to serve its wider purpose of shaping the city of the future, as well as the constant and present purpose of promoting the general welfare.

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THE FATE OF THE FIVE-CENT FARE V. CIPU’CINNATI’S SECOND SERVICE AT COST PLAN MAKES CITY AND COMPANY PARTNERS BY LAURENT LOWENBERG Connrlting Engineer. Cincinnuti A comprehensize service at cost franchiae, in effect last January, seem to have brought a new and healthy spirit to those engaged in Cincinnati’s transportation service. The street car fare ia now ten cents, three tickets for a quarter; the bus fare is ten cents straight, with universal transfers between street cars and buses. The city’s control over sem’ce .. .. .. _. .. is complete. .. THE same influences which ten years ago caused the electric railway industry to make a nation-wide appeal to federal, state and municipal governing bodies for help to stave off the impending doom were also affecting the operations of the Cincinnati Traction Company. FIRST SERVICE AT COST PLAN ADOPTED IN 1918 Necessity was aided by opportiinity, for the motive which prompted a revision of the franchise at that time was the fact that the Cincinnati Traction Company was operating under the Roger’s Act, granted in 1896 for a term of fifty years, which contained a provision that its terms and conditions should be open to revision at the end of twenty years and each fifteen years thereafter. So that the matter of revision was naturally the subject of negotiation in 1916. At the time, the rapid transit commission had just begun to function and an ordinance was drawn up in council revising the old franchise and containing a lease to the Traction’ Company for the operation of the proposed rapid transit system. This ordinance was completed in 1917 and was ratified by the people at an election. However, the plan was defeated by a decision of the .. .. .. .. .. *. .. .. .. .. .. .. Ohio supreme court which held that the new ordinance was invalid on the ground that it contained a provision for lending the city’s credit to a private company. The delay incident to the litigation over this matter extended also to the revision of the fares, and it was not until 1918 that the franchise was revised and the first service at cost plan adopted. It would lead us too far afield to enter into a detailed discussion of the original plan, but a few points may be of interest. In the first place, the original contract was not based upon a valuation of the property, but rather on a recognition of the then existing fixed charges of the Cincinnati Traction Company, including its obligations to the Cincinnati Street Railway Company. This basis of settlement was arrived at after three separate appraisals had been made of the property. One by the company, one by the public utilities commission of Ohio, and a third by an engineer employed by the city. The capitalization finally settled upon was approximately equal to the reproduction cost valuation made by the state commission, but was double the depreciated value as arrived at by the city’s expert. Under this contract the 699

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700 NATIONAL MUNICIPAL REVIEW [December city could take over the property any time upon the payment of the sum of $26,238,950 plus any proportion of the reducible debt outstanding at the time, plus the amount necessary to retire the car trust notes outstanding at the time of the purchase, plus the amount necessary to retire the then outstanding securities issued for the reserve fund or for capital expenditures, plus any and all accrued and unliquidated deficiencies at the time of such purchase; minus items such as depreciation, insurance and sinking funds and working capital or reserve funds. If this plan had any merits at ail it was hampered by the fact that it started off with a five-cent fare, which was lower than it should have been at that time because of the high cost of labor and material incident to the war. However, the five-cent fare was adopted as a means of forestalling a referendum which was threatened (at that time) by those opposed to a higher fare. Another item of interest was the reserve fund of $450,000, which in the new service at cost plan is called the “fare control fund.” After this fund has been built up to $400,000 those surplus gross receipts, remaining after the payments provided for in the contract, were to be divided between the city and the company in the following proportion, depending upon the rate of fare being charged at the time. If the fare for adult Aiassengers should rise to more than six cents, the reserve fund was to get all of the surplus gross receipts: if the fare was six cents, the fund got 80 per cent and the company 20 per cent of the surplus : if the fare was 54 cents the fund would get 70 per cent and the company 30 per cent: if the fare was five cents or less the fund would get 55 per cent and the company 45 per rent. It is needless to say that, during the life of the first service at cost plan, there were never any additions made to this reserve fund. The idea, however, was that,. although the control of the operation was in the hands of the city director of street railroads, there should be an incentive to the company to operate as economically and as efficiently as possible and should receive some extra reward for such service. CITY MAKES NEW DEMANDS Operation under this service at cost plan was not satisfactory and the situation soon became acute. In January, 1992, the mayor, the director of street railroads and the chairman of the committee on street railroads of the city council, addressed a communication to the Cincinnati Traction Company, insisting that it should endeavor to accomplish the following: First-A readjustment or scaling down of the capitalization. Second-A readjustment or consolidation that would result in a single corporation. Third-A divorcement from the resulting single corporation of all activities not directly concerned with the electric railway system. The local transportation system, owned by the Cincinnati Street Railway Company, was in February, 1901, leased to the Cincinnati Traction Company. The Ohio Traction Company was later organized to hold the stock of the Cincinnati Traction Company and to do all the financing. The Ohio Traction Company also organized and owns the Cincinnati Car Company, an industry manufacturing street cars, and an of3ce building known as the Traction Building. It has also leased the property of the Cincinnati and Hamilton Traction Company. Including the city officials above mentioned, a committee of seventeen was appointed by the mayor for the purpose of investigating and reporting

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19261 THE FATE OF THE FIVE-CENT FARE 70 I on the traction situation. After several years of negotiation, the Cincinnati Street Railway Company and the interests connected with the Cincinnati Traction Company finally reached an agreement, after which time it was necessary to negotiate or a new franchise. The new franchise was passed by council in August 1925, but was vetoed by the mayor. The ordinance was again passed by council over the veto of the mayor and went into effect on November 1, 1925. The main differences under the new arrangement and the old franchise are as follows : First-The transportation system is owned and operated by the Cincinnati Street Railway Company whose interests are confined entirely to the single purpose of providing urban transportation. So that no doubt much benefit will accrue because of its simple corporate existence and direct relation to the local investing public. Second-The company is no longer operating under terms granted in the Roger’s Law, but under the new franchise which runs for a term of twenty-five years. THE NEW FRANCHISE GRANTED IN 19% An understanding of the present street railway situation would be aided by a digest of the more important sections of the new franchise. This ordinance grants to the Cincinnati Street Railway Company a renewal for twenty-five years of the right to maintain and operate street railways, and the company on its part agrees to provide adequate, convenient and safe service and keep the system in good repair. Section 5 is intended to provide that the city shall have the right to obtain for the public, the quality and quantity of service that is necessary for the convenience and comfort of passengers, and to this end it accepts the responsibility as to the rate of fare which will result from the company carrying out such orders. On the other hand the company shall have the right to receive fixed charges, and a return on the capitalization agreed upon, and it in turn accepts the responsibility for operating the schedules and providing the quality and quantity of service ordered by the city. The limitations which are put upon the city in the exercise of its control, is a recognition of the amount of the capitalization agreed upon and the fixed return thereon, and that the right of the company to properly maintain its property needed for public service shall not be impaired. The limitation put on the company is that, since the fixed return on its capital shall be certain and safe, any earnings in excess thereof shall be applied either to the reduction of fares, the reduction in capitalization or. the improvement of service, instead of as heretofore, partially at least, helping to increase the company’s dividends. The city’s control is vested in a director of street railroads and motor buses. He has the authority to designate stopping points, to require the company to order new equipment or equip its cars with modern improvements necessary to the convenience, comfort and safety of the passengers and specify changes in schedules and routes. He also has the power of inspecting the accounting of the company, including the application of the gross receipts. He must also approve contracts for the purchase and sale of power, leases of other lines, grants from other municipalities, arrangement as to the operation of any rapid transit system, etc. He or his assistants or any experts representing him, shall have the opportunity for inspecting all

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70!2 NATIONAL MUXICIP-IL REVIEW [December the property of the company and auditing all receipts, disbursements, books and other documents in any way affecting the ownership or operation of the system. If the company feels that any order of the director is not in keeping with the letter or status of the ordinance, it may appeal from his decision to a board of arbitration. The board of arbitration is made up of one representative appointed by the street iailway director, another by the company and the third by the sinking fund trustees. On December first of each year a budget for the ensuing year is made up by the company showing the estimated gross receipts, operating expenses, taxes, fixed charges, etc., which must be approved by the director. The expenditures for the coming year must be controlled by this budget, except if the amount is insufficient to enable the company to comply with all orders of the director, the latter shall increase the allowance. Any disputes arising therefrom are referred to a board of arbitration. The expenses of the office of the director of street railroads are to be shared pro rata between the city and the company, but payment by the latter shall not exceed $15,000. Rentals for the use of all vir-ducts are provided and in the agbregate amount at present to $6,500 per annum. The accounting system used by the company is the standard classification of accounts, adopted by the Interstate Commerce Commission. The company can make no charge to capital account for any additions paid for by the city or any donations made to the company. The company must keep a continuing inventory of all its property and cannot dispose.of any of it without the approval of the director. DEPRECIATIOEi AND AGREED CAPITALIZATION From the date that the ordinance became effective to December 31,1929, a special depreciation fund amounting to 931,750,000 is to be set aside from the gross receipts. Under the former operation no fund was provided for depreciation and the amount above mentioned is to provide for depreciation which has occurred in the past. The sum shall be expended prior to January 1, 1930, and if the fund is not sufficient to bring the tracks and overhead construction into the proper condition, the director may require the company to set aside an additional depreciation fund for current accruing depreciation, it being felt that the amount needed for the above was SO large as to make any further amount a burden at present. At the expiration of the period referred to, the company and the director will agree on an amount sufficient to take care of current depreciation. Section 14 deals with the agreed capitalization and possibly this item took up more time of the various interests involved in the controversy than any other single matter. The initial capital stock at the beginning of the operation of the ordinance is agreed at $44,761,950. This sum is made up of $18,511,950 which represented the outstanding common stock of the Cincinnati Street Railway Company and $4,850,000 which was issued in part payment for the purchase of the interests of the Cincinnati Traction Company and the Ohio Traction Company. TJnder this section there is also provided a capital stock retirement fund amounting to $3,000,000. The $~,OOO,OOO capital stock fund is a compromise on the part of the Traction Company and the city 0%cials in the final decision as to the proper amount of capitalization. The

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19261 THE FATE OF THE FIVE-CENT FARX 703 city officials seemed to think that $25,000,000 was the proper amount of capitalization while the company officials said $28,000,000 was the minimum amount they could accept and so it was finally agreed that a fund should be set aside for the purpose of retiring $3,000,000 of the capital stock and thus eventually bringing the capitalization to the desired amount. The capitalization agreed upon in the ordinance is not only for the purpose of determining the fixed charges which the company is permitted to earn before increasing or reducing fares, but also to establish a figure at which the city can under certain conditions purchase the entire system. Even in this latter case the amount of capitalization is not of great importance unless the city has adopted a policy or well-defined plan which at some time in the future may eventuate in their acquiring the property. HOWever the capitalization is of very great importance in establishing the credit of the company, which, as is well known, is all but obliterated for most of the traction companies in the country today. THE FARE CONTROL FUND There is also a fare control fund amounting to $400,000 obtained through the sale of securities. The way this fund operates is as follows: On the fifteenth of each month the company files with the director of street railroads a statement of its gross receipts, operating expenses, etc. Nhenever this statement shows a deficit, such deficiency is paid out of the fare control fund. When this fare control fund contains less than $800,000 the rate of fare shall be increased the following month by one-half cent, while on the other hand if the fare control fund exceeds $600,000 through having had paid into it the surplus income from operating expenses, the fare is reduced one-half cent. After an increase or decrease in fare has been made, no further change is permitted for at least three months. It may be interesting to note that an extra charge may be made on all owl cars or cars operating between midnight and 5 A. M. The city has the right on the thirtyfirst day of December of any year, to give one year’s notice in writing to purchase the entire system for the aggregate par vdue of the capital stock and reducible debt. The return allowed on the capital stock is 5 per cent a year for the &st three years and 6 per cent thereafter, The company agreed to purchase the Cincinnati and Hamilton Traction Company at a price of $1,000,000, This deal has been recently consummated and is now included in the property of the Cincinnati Street Railway Company and in the capitalization of $28,000,000. The receipts for the entire road and its operating expenses and charges are included in the operating expenses and charges of the whole system. The receipts of this road within the limits of the city are more than the pro rata share of its expenses, but the entire road at present is being run at a deficit. CITY AND COMPANY ARE PARTNERS These are the main factors in the ordinance which affect particularly the relations between the company, city and car riders. It would seem that the franchise practically puts the city in control of the transportation system. Nothing can be done either in the operation of the transportation system or its accounting which is not under the city’s inspection and control at all times. In other words, the city and the street railway company are partners. Service at cost plans have not been in operation in this country for a suffi

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704 NhTIONAL MUNICIPAL REVIEW [December ciently long time to arrive at any definite conclusions. But it seems, from the study of all the plans tried over a period of years, that the local plan is probably one of the most flexible that has so far been adopted. An analysis of the problems involved would lead to the conclusion that the means for providing a plan which shall secure sound regulation and control should include the following: First-The total capitalization upon which the company in justice to both investors and the public, shall be allowed to earn a fair return. Second-The establishment of a system of charges for service by which rates will automatically increase or decrease, so as to yield at all times sufficient revenues to meet all the payments specified in the plan, including the necessary and protective reserves. Third-Power of regulation by the proper authorities in respect to all matters affecting conditions and character of service including extensions, improvements and betterments. Fourth-The utility should be permitted to operate on the so-called indeterminate franchise principle and be subject to regulation in respect to accounts, capital, investments and other matters. Fifth--The plan should set forth for the right of the municipality to purchase the property at a price definitely established. Sixth-The car riders should be relieved of the necessity of paying for taxes and special charges and assessments as part of the cost of transportation. It is generally believed that most of the above provisions, at least the more important ones, have been incorporated in the local service at cost plan. RELATIONS WITH EMPLOYEES One of the faults inherent in the service at cost plan is the matter of treating with labor. It has been brought out that, as the fare must take care of a11 operating expenses, the company would not put up a very stiff fight against a demand for an increase in wages because it would be absorbed by the fare anyway and would not affect the rate of return on the capitalization. It must be remembered that the city does not operate the property, it merely regulates it, so that in case the company granted an increase in wage, the city through its proper official could only refuse to allow the company the money with which to pay these wages and if the company insisted, the case in question would then be sent to a board of arbitration. The relation between the company and its employees is one of great importance. In the past this labor has been considered in the light of other commodities, the company treating the subject of wages in much the same manner that they handled the matter of prices of materials. More intelligent, loyal and e5cient employees would have a tremendous effect in placing the railway company in favor with the public, and here lies the opportunity for real constructive work. W'hile the positions of motorman and conductor would not be classed under the heading of skilled workmen, the job is a very attractive one. It is not subject to seasonal influence and an employee who performs his labor properly can hold his job year in and year out without any fear of being laid off because of industrial depression. The company must realize that its greatest asset is an efficient, loyal and competent personnel and that only by organizing such a force and through sincere cooperation be tween company

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19261 THE FATE OF THE FIVE-CENT FARE 705 .and employee can the industry be restored to public favor. NO SLIDING SCALE It may be noted that the plan does not ,include a provision whereby the street railway company is given the opportunity of participating in the benefits resulting from economy, efficiency and initiative so as to induce the greatest efforts on thepart of the utility. It is another weakness in the application of the cost of service theory that it does not properly differentiate between what are efficient and inefficient costs and it is therefore difficult if not impossible properly to reward or penalize the company. Even where a reward is provided it should go to the officials who are directly responsible for the economies and not to the company to be distributed to the stockholders who were in no way responsible for the efficient management. But whatever provision may be made for rewards for efficiency according to an established schedule, it is so difficult for the city officials and the company to be in agreement as to the proper amounts to be expended for maintenance and betterment and similar expenses, that there always arises in the minds of the public a suspicion that the company is skimping the service in order to gain the reward. When the railroad officials can be made to realize that they are really servants of the public, entitled only to a fair but guaranteed return on the money that they have invested, pride of operation will bring its own reward and insure an efficient management without the need for financial incentives. BUSES A condition cutting deeply into the revenues of the company was the entire absence of regulation of independent bus companies by council, and in consequence they sprang up like mushrooms. In October 1925 the first ordinance was passed by council providing for the regulation of motor transportation companies and others engaged in the business of carrying passengers for hire. Coincident with the granting of the new franchise to the Cincinnati Street Railway Company a second franchise was negotiated permitting it to operate buses, as this right was not included in the company’s charter. The company is now operating a number of bus routes which have been acquired through purchase or started at the suggestion of the director of street railroads into territory which had not been adequately provided with transportation service. NEW PLAN PROMISES SUCCESS Cincinnati’s second service at cost plan has only been in operation since the first of the year and therefore not sufficient time has elapsed from which to draw accurate conclusions as to the benefits which have resulted. It is plainly evident however, that an entirely new and an apparently heaIthy spirit is animating the various interests in their handling of the local transportation problem. The fare on street cars is ten cents, three tickets for a quarter. The fare on the buses is ten cents straight. . Universal transfers are given on street cars and buses within the city limits but transfers are given for buses outside of the city limits only when a ten-cent fare has been paid. The director of street railroads is conducting his department in a thoroughly capable manner and with an unbiased viewpoint. He is approaching the problem with an understanding that the interests of the car riders as well as those of the company must be conserved if the best results are to be obtained. However the greatest change is to be seen in the attitude of the company.

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706 NATIONAL MUNICIPAL REVIEW [December The old methods of the “soulless corporation,” a term well suited to former electric railway companies, are gone and in their place has come a policy of giving the public ic square deal. The company has, for example, placed a new line of cars in service connecting all the depots and hotels. This route is travelled by a particularly attractive new type of car providing comfortable leather covered seats and with special and ample space to take care of all hand baggage. The company is attempting to increase the use of its service through advertising in the cars, explaining the aims of the company, the advantages to be obtained by riding on the cars, and in general popularizing the idea that the company and the city are partners in the enterprise. They have adopted the wise policy of withholding nothing from the public and in numerous addresses made before various organizations in the city, the company officials have concluded their talks with the statement that they would be glad to answer any questions. The general public attending these meetings has been impressed with the open-mindedness and directness of the replies to their questions. Each month since the beginning of the year the company has shown a slight profit above operating expenses sufficient at least to make it likely that no increase in fares is anticipated in the near future. The statement of earnings is published monthly in the newspapers. A continuous study is made of the possible economies which may be effected in operation. At present sixty per cent of the power required is purchased from the local power company. Arrangements have been completed whereby all the power will be supplied from this source and in consequence all the company’s power plants and substations will be shut down. No plan involving the conduct of human relations can be devised which of itself will insure successful results. Even a good plan can only be made effective if all those who are interested in its success will interpret its application in the proper spirit. With cooperation bet ween all parties interested in the contract, it is believed that the present service at cost plan furnishes the mechanism for satisfactory urban transportation. COMPARATIVE TAX RATES OF 215 CITIES, 1926 BY C. E. RIGHMR Ddroit Burea:t oj Gooemmental Research In a majority of the cities the trend of the general property tax rate continues upward. :: How does your city rate with the others? THE primary purpose of this tabustatement of the total taxes levied lation is to make available a summary against property during 1926, in the larger cities of the United States and Canada. ED. Nom.-For the 6fth consecutive year, the REVIEW publishes a table of comparative tax rates, prepared by Mr. Rightor with a commenIn reporting this total tax, it is detary thereon. The interested reader may make sired to show the major governcomparison with former years by referring to the mental units for which the taxes are RE~XEW for December of each year. levied-city, school, county and state

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19261 COMPAR,QTNE TL4X RATES OF 315 CITIES, 1936 707 -per $1000 of assessed valuation; the valuation against which these rates are applied, and the division of this valuation as between real and personal property; and, for comparative purposes, the tax rate adjusted to a uniform basis of assessment of 100 per cent. Further, an attempt is made to indicate the actual tax burden in each city by estimating the percentage of legal basis of valuation actually applied in assessing property, with the resulting tax rate per $1000. The cities are listed in order of population by the five census groups, the population being the census bureau estimate where available, and otherwise by a state census or local estimate. It is realized that deductions upon the basis of these population figures, however, without consideration in each instance, may do an injustice to certain cities. IMPORTANCE OF PROPERTY TAXES It is generally recognized that, for local governments, real property taxes constitute, ordinarily, from two-thirds to three-fourths of all revenues. It would seem that taxpayers and public officials in any city should be able to learn easily and readily the facts with respect to current property taxes in their own city, and how they compare with other cities. As cities bow and their governmental costs increase, this is a subject of genuine interest to home owners and factory owners. This tabulation is designed to answer that enquiry, and, like the compilations of previous years, is concerned only with the taxes on property. The itemized rates are reported, but their value is limited, owing to the diversified laws and practices obtaining within the several states and the Canadian provinces. The figures may not be safely used for conclusions unless the detailed facts in the case of each city are given consideration. They do not serve, or example, as an index to the extent or adequacy of public service or of economy of administration. In almost any city, there is a wide divergence between the total revenue from property taxes and the total appropriations or expenditures, owing to the development of other sources of revenue. One of the first difficulties of tabulating the itemized rates is that in some cities there are various rates for several classes of property. Examples of this kind are Philadelphia, Baltimore, Pittsburgh, the Minnesota cities, and those Canadian cities having twoschool rates. In numerous cities, there is a single total budget for all purposes, from which are deducted the revenues from all sources other than taxation, leaving a net amount to be levied against property. Unless these miscellaneous revenues are definitely allocated to the several governmental units, the separation of the rates can be only an estimate. The city and school budgets are commonly totaled, without attempt to separate the rates. The development of metropolitan districts, for such purposes as parks, sanitation, water, port, etc., tends to complicate the presentation of the data. Unless otherwise noted, however, such district rates are included with the city rate, upon the assumption that ordinarily the city would require a levy for these services. Instances are found where the unit levying a tax receives ns Benefit from it, but distributes it to other subdivisions. In Ohio, presumably to circumvent a tax limit law whioh is choking the cities, the state levies a school tax of $2.65, but as this is locally collected and distributed, the rate is tabulated as a school tax. In New Jersey cities, on the other hand, a similar tax is tabulated herein as a state levy. Thus, while one political unit may levy a tax, it does not follow that such levy rdeuts

PAGE 32

708 NATIONAL MUNICIPAL REVIEW [December the actual cost of that unit to the taxpayers. EXTENT OF TAXES Owing to the range in legal bases of valuation, the rates have been adjusted to a uniform 100 per cent basis to determine the actual rates that would be paid if the same assessing rules were applied. This column, ‘I adjusted tax rate,” shows a range in the total of all rates of from $61.00 per $1000 for Oakland, to $14.00 for Middletown. For Canadian cities, the range is from $50.00 for South Vancouver to $23.50 for Montreal. The average for all cities is $33.98. The average for 215 cities in 1925 was $31.85. It will be accepted, however, that with the varying practices of applying the legal basis of assessment, the foregoing “adjusted tax rates” do not in fact measure the actual burden in each city. A further readjustment of the rate to indicate this relative burden is dangerous, owing to its speculative nature. and the reluctance of the public officials to indicate any divergence from the legal basis. However, upon the basis of such data as were furnished, the actual rates have been reduced (note that there is never a charge of general over-assessment !), to indicate the relative tax burden. This is reported in the ha1 column, and the range is found to be from $47.03 for Pueblo to $9.60 for Korristown. For the Canadian cities, South Vancouver is again high with $37.50, while Montreal is again low with $17.63. The average for all cities was $23.66. This compares with $44.15 in 1925, the reduction being attributable to a willingness to concede that assessing is not always upon a 100 per cent basis. TREEID CONTINUES UPWARD It has been said that “when there is nothing to compare, there is nothing to criticize.” It is impossible to include in the tabulation the figures for more than the current year, but analysis was made of “adjusted,” or uniform, rates for 176 cities reporting both in 1935 and 1926. Of these cities, ninety showed an aggregate increase of $171.70; Hty-six showed a total reduction of $77.49; and thirty reported no change in rate. For the 176 cities, the net increase in the “adjusted” rate was 533 cents per $1000. The increase during the year in the fourteen Group I cities was pronounced. Ten cities reported a total increase of $28.25, three cities a reduction totaling $5.16, and one city no change. The average increase of cities in this group, therefore, was $1.65 per $1000. It is believed that this continued tendency of the property tax rate to increase is especial significance, in view of the popular acclaim for lower taxes. President Alba B. Johnson of the Pennsylvania State Chamber of Commerce, writing in the June number of the magazine of that organization, ,stated: . . . In the four-year periodbeginning in 19e1, the National Government’s expenditures have been reduced by $2,000,~,~. In the same period the expenditures of state, county. municipal and township governments for the whole United States have risen about $4,000.000,000. State and local taxes have risen twice as fast as federal taxes have fallen. In 1921 the total cost of all governmentsfederal, state and local-was $9,556,000,000. For 1995, in the face of drastic federal reductions, the total cost of all these governments had mounted to $11,539,000,MH). For every dollar saved at Washington. state and 104 units have increased taxes $2.00. This leads to the enquiry, What will the maximum tax rate be which will not retard the growth of our cities through expanding industry and new homes? SCIENTIFIC ASSESSMENT NEEDED In some cases comments were noted on the questionnaire indicating that the

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19261 COMPARATIVE TAX RATES OF 215 CITIES, 1926 709 scientific re-assessment of property was being undertaken or was highly desirable. This is probably an outgrowth of the public interest evidenced during recent years in the tax problem. It is but one step, however a most important one, and a few assessing manuals recently issued show that real progress is being made in some localities. Cities in two states asserted that there was no statutory basis of assessment. A corollary problem is that of property exemptions. The extent of exemptions cannot be disclosed in a condensed tabulation such as this, but deserves the attention of those seeking to relieve the present taxpayers. Interesting phases of exemption are the “graded tax law” operating in Pittsburgh and Scranton, and the housing exemptions noted in New York City and Toronto. A “competitive reduction ” in assessment was asserted among the cities of one state, due to the fact that the state continues to levy a tax on real property, using the local valuation as a basis. Pennsylvania, California, and North Carolina have segregated real property for local taxes. Effective next year, Virginia joins the rank of these states, while other states are giving it thought. Similarly, a few states have abandoned a tax on tangible personalty, and othe1.s substantially reduced the rates on this class of property. Several years ago, Ontario abandoned the personal property tax, and substituted the income and business taxes. Possibly this offers a suggestion for new sources. It may be appropriate to add a word of caution. Taxes are merely a means to an end. Reduction in the cost of local government will be accomplished through budget economies, rather than through shifting the bases of taxation. In addressing the United States Chamber of Commerce, in May, Dr. Fred R. Fairchild, of Yale, well said: . . . Whether it (the tax burden) is too heavy must depend upon what taxation is for. We need to be reminded that taxation is the means by which government obtains the fun& necessary to pay governmental expenses; that is. to enable government to perform the functions which we ask of it. It is idle to complain about heavy taxation. If the legislature determines upon certain governmental enterprises, the people must raise by taxation the money to pay the cost, and complaint about the burden of taxation will be a waste of breath until shifted to the scrutiny of the expenditures of government. Tbe only question is whether the thiigs that government does for us are. worth what they cost, and only by the answer to that question can we answer the question whether our tax bill is too heavy. Excessive taxation would rest upon two circumstances: first. that government expenditure is extravagant and wasteful; second, that the government is performing functions which are not worth to us what they cost. As a partial remedy for the pressure of local taxation, Dr. Fairchild offers several definite suggestions. He would hold the citizens more responsible for their government, improve the tax collecting machinery, and, most important, abolish the taxation of intangible personal property. Requests for tax rate data were sent to 480 cities of the United States and 19 Canadian cities having over 30,000 population. Replies adequate to use were received from all but 84 cities, and it is hoped that even those cities necessarily omitted will furnish the desired data in future compilations. It is appreciated that any value attaching to such a tabulation is due to the cooperation of a growing number of public officials.

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COMPARATIVE TAX RATES FOR 216 CITIEB OVER aO.OO0 FOR 1926 COHPILID BT m Drmrr Bonuq or (30-NTAL Rnunm. Iric. From Dab Fmiabed by Members of the Covemmenbl Rencuob Codawce. City W?n!a. and Cbunbera of Commerce Group I Population 500.000 and over 1. New Y0rk.N. Y.I.. .................. 2. Chicap I!l.*. ....................... 3. Phila elpha. Pa?. ................... 4. Detroit. Mich ........................ 6. Lo8 Angales. Calif?. .................. cenaw July 1. 1926 5,824,000 3,048,000 2,008,000 1,346,500 1,222,500 10. Pittsburgh, Pa.'. ..................... 11. Ean Francieeo. Ca1if.g.. ............... 12. Buflalo. N. Y.V.. ..................... 13. Washington, D. C.Lo.. ................ 14. Milwaukee. Win.. .................... Croup I1 Population 300.000 to 500,OOO 15. Newark.N. J.. ....................... 16. Minneapolis, Mima.. ................ 18. Geattle, Wash>*. ........ .. 19. Cinoinnati.Obio.. .................... 20. Kansas City, Mo9. .................. 21. Indianapolie, Ind.. ................... 12. Roche+r. N. Y.. .................... y. LouianUe, Ky.U.. ....... .. valuation 637.000 567.000 544.000 528.000 517,000 459,000 434,000 411,578 411,000 375.000 367.000 321.000 311.000 ~~3,~~,508,8ia 3.9e7,810.352 1.873,92l.784 3,160,412,1611 1,467,282,936 2.1e2.is7.400 1.107.438.540 1,857,986,372 1,898.054,W)o 1.014.116.820 733,822,981 1,003,879,130 1,484.388.608 8 l0,509,m4 771,816,873 298,598,370 251,831,921 1,018,498,100 450,%7.030 644,491.MO 498,780,027 348,500,000 Per ont Raalt: 98 77 77 81 84 69 85 61 91 100 82 99 61 70 80 83 80 72 67 66 100 79 'eraonalt: 2 23 23 19 16 31 15 39 B 18 1 39 21 20 17 20 28 33 34 21 City fiscsl g Jan. 1 Jan. 1, '25 Jan. 1 July 1 July 1, '25 Jan. 1 Apr. 14. '25 Jan. 1 Jan. 1, '25 Jan. 1 July 1, '25 July 1 July 1 Jan. 1, '26 Jan. 1 Jan. 1 Jan. 15 Jan. 1 May 1 Jan. 1 Jan. 1 bpt. 1, '25 rh. of wu8c~on of city tuea {%: an. 2, '28 Jan. 1 July 15 June 20, '26 Nov. 1, '25 Jan. 1 Gept. 15, '25 Jan. 1 ht. 15. '25 Jan. 15, '28 July 1 &pt. 1 h. 15, '25 Apr. 15 I May 31 I Oct. 31 Mar. 15 f Dec. 20. '25 I June 20, '26 June 1 I May 1 , Nov. 1 May I Jan. 15, '26 Tu rate per S1,oOO of .sad valuntion City $18.58 43.80 17.611 15.96 16.40 10.95 15.90 18.65 16.91 17.25 32.38 18.38 11.w 14.80 18.41 37.12 37.14 9.M 12.50 11.20 12.84 14.80 s5.M 30.40 9 .so e.61 15.40 9.24 8.70 6.25 10.43 11.50 8.92 10.12 5.10 8.14 8.42 20.80 14.32 6.33 11.50 11.00 13.12 6.00 hunt so.% a.o( .... 2.6L 6.4L 2.68 .... .... 1.83 7.33 .... 6.M 4.97 .... 5.15 7.88 13.45 4.75 4.30 3.20 4.24 4.00 8t.b __ $1.24 8.50 2.36 .... .... .25 1.10 2.73 2.63 .... .... .... .... .08 4.42 7.65 9.42 .25 1.20 2.80 1.67 3.00 Total .__ $28.79 90.w 27.00 27.58 38.20 23.10 25.70 27.53 31.80 36.08 41.80 35.10 17.00 27.88 36.40 73.25 74.33 21.16 29.50 28.20 31.87 27.80 __ u ___ 100 50 100 100 100 100 100 100 100 100 100 100 100 100 100 38 50 100 100 100 100 100 $25.70 45.25 27.00 27.58 38.20 23.10 25.70 27.53 31.80 36.08 41.30 35.10 17.00 27.99 36.40 27.84 37.17 21.16 29.50 28.20 31.87 27.80 __ __ u 93 50 80 50 75 70 w 100 85 50 67 MI 92 m 100 85 70 MI w 85 69 80 -1 c1 0 __ __ -;P t? $24.87 17.33 17.99 5; 23 40 31:80 30.87 + 23.52 15.30 M 25.75 -e?j 20.65 r I2 s! 36.40 23.86 26.02 19.04 11.75 23.97 22.24 (D 21.99 8 8

PAGE 35

I Group 111 PopuPtion 100,OOO to 300,000 ...................... I 25. ToLdo. Ohiolb. 27. Denver, Colo.. ...................... 28. Portland, Oregon'@. ................. 29. Providence. R. I.". . 30 Oakland Calif.1a.. ......... 31: St. Paul,'MinnP.. .......... 32. Atlanta, G8.m. .... 40. Byracuse. N. YP.. ................... 41. New Haven. COM.. .................. 42. Dayton, Ohio". ..................... 43. Memphis, Tern., ..................... 44. Norfolk. Va.. ........................ 47, Hartford, &On.% ..................... 49. Grand Rapids. Mi&. ................. 60. Bridgeport, Conn.. ..... 51. Dea Moinen. Iowa. ................... 64. Sorantoo. Pa.7.. ..................... 55. Flint, Mieh.. ........................ 56. NadmiUe Tenn ...................... 69. Salt Me City, Utah.. ............... 60. Tulsa. Okls.. ........................ 61. Camden, N. J.. ...................... 63. ..................... 64. 65. 66. New Bedford, Mass.. ................. 67.Alby,N.Y ........................ 68. Xnw city, Ken.. ................... 57. OWaho& City, Oh.. ................ 294,oOo 285.000 285.000 282,383 275.800 261,000 248,000 224,300 215.400 211,000 208,435 205,000 193,000 189,OOO 184.000 182.000 177,000 177,000 174,000 164,000 159,000 166.ooO 165,000 146,000 145,000 143,000 137.000 137,000 135.000 133,000 133,000 131,000 124,000 122,000 120.000 119,639 119,000 117.WO 589,879,710 568.904.000 422,095,580 324,642,640 458.435.010 242,297.955 114,186,470 363,000,000 337,617,466 193,004,518 320,783,870 191.134.040 323,182,000 256.500.000 288,728,768 303.122.120 332,114,250 236,987,796 155,263.980 313,976,281 170.000,ooO 239,817,884 252,423,690 188,023.860 288,226,200 122,197,950 164.284,100 162,398,494 117.640.900 187,203,828 103,642,366 i76.1a2.ao 124,888,260 113,647.500 132,837,145 222,489,125 158,252,803 138,130,850 70 73 67 83 78 83 80 80 87 80 BB 76 87 89 100 85 '14 85 94 90 71 70 75 75 88 100 77 75 80 73 80 84 100 88 88 65 100 18 30 27 33 17 22 17 20 20 13 20 34 24 13 11 .. 15 26 I5 6 10 . 29 30 25 25 12 23 25 20 27 20 16 12 4 35 22 Jan. 1 Jan. 1 Jan. 1 Dee. 1, '25 Oct. 1 July 1 Jan. 1 Jan. 1 Jan. 1 Oct. 1. '25 Jan. 1 June 1 '25 Dec. 1: '25 Feb. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 Apr. 1 oct. 1. '26 May 1 Apr. 1 Apr. 1 Dec. 1. '25 Jan. 1 Mar. 1 Jan. 1 July 1. '26 Jan. 1 July 1. '25 Jan. 1 July 1 Apr. 1 Jan. Dee. 1. '26 Jan. 1 Jan 1 Dac. 1, '26 June1 '26 Dw. 26, '25 June 20, '26 Jan. 1 May 5 '26 { Nov. d. '26 oet. 1 July 1 {g:i!July and Sept. June 1 June 20. '26 Apr 1 '26 oct: 16, '25 {k: Feb. 1 1 Aug. 1: 1, 1 '25 June 1, '26 July 1 July 1 July 1 Oct. 1, '25 July 1 Dec. 1 Apr. 1 Nov. 1. '25 Jan.. Apr.. July, Oct. July 1 Aug. 1 Jan. 1, '26 Bept. 18 Nov. 1. '26 Dee. 1 July oat. I5 Mar. 1 Oct. 16, '20 June 1. '26 9.60 8.08 10.70 17.30 15.16 25.90 32.80 8.40 11.95 11.50 10.30 25.90 18.49 13.50 26.79 14.00 9.68 16.00 17.90 7.87 25.60 10.93 18.m ia.97 15.34 17.92 13.98 15.90 17.17 11.30 20.70 12.57 15.60 18.86 12.20 15.88 20.75 11.47 8.35 7.63 12.57 10.30 6.37 23.00 14.78 6.60 13.00 6.50 10.42 8.50 8.09 7.50 10.00 8.81 6.00 9.60 11.33 10.00 13.03 7.18 15.81 10.22 18.00 13.08 1.60 17.77 13.60 17.60 7.87 3.40 9.00 14.00 8.66 6.08 16.00 .... 3.80 4.64 4.43 7.70 12.10 15.18 11.00 3.30 11.50 3.83 6.50 1.18 7.86 .33 3.66 9.50 .28 9.00 3.48 1.26 6.72 1.23 10.00 6.11 10.00 8.23 4.75 9.80 4.19 .75 1.47 7.00 1.23 7.30 4.50 .... .... .... .25 .25 3.70 7.30 1.47 7.65 5.00 1.80 6.50 .25 8.70 1.64 2.60 .67 .25 2.60 2.50 .80 6.50 2.87 .... .... .... 2.60 1.61 .... 2.82 2.50 2.65 2.50 4.37 .25 3.97 2.03 2.80 .... .... .... 22.w 20.60 31.40 42.60 23.00 61.00 70.41 31.00 30.05 36.00 24.80 49.60 29.40 23.50 34.65 25.00 22.40 34.00 30.00 20.26 61.10 30.31 27.40 38.00 28.40 45.92 36.00 27.60 46.67 32.30 60.60 29.00 20.00 33.30 33.20 27.80 34.11 34.67 100 100 100 100 100 100 38 I00 100 60 100 50 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 I00 100 100 22.00 20.60 31.40 42.60 23.00 61.00 26.76 31.00 30.06 21.60 24.80 24.80 29.40 23.50 34.65 25.00 22.40 34.00 30.00 20.26 51.10 30.31 27.40 38.00 28.40 45.92 36.00 27.60 45.67 32.30 50.50 29.00 20.00 33.30 33.20 27.80 34.11 34.67 80 80 76 60 100 50 80 70 65 60 65 75 85 67 66 100 80 75 67 80 55 80 80 75 80 75 70 75 45 100 60 75 80 100 75 80 19 60 + CD K, Q, 17.80 16.48 23.55 25.56 21.41 21.70 10.63 12.06 i6.n 18.60 g 24.99 25.00 17.92 25.50 16.21 M 28.10 24.25 21.92 21.10 I+ 0 28.60 E 20.83 @ 22.72 a n 33.54 0 26.20 13 20.66 32.80 ,vl 25.25 * (0 21.75 16.00 24.W 22.24 26.06 17.20 3 * a3.30

PAGE 36

COMPARATIVE TAX RATH FOR 215 CrTIE8 OVER 30.000 FOR 1026CmJ(nwd 73. Canton. Ohio.. ...................... 74. San Diego. Calif.. .................... 78. Spokane, Wash.. ..................... 77. Elizabeth, N. J.. ... 78. Tucoma. Wash?, .................... 70. Lynn. Mw.. ........................ 80. Utica. N. Y.. ........................ 82. Somerville. Mass.. .................... Group Iv Population 50,000 to 100.000 83. Fort Wayne, Ind.. ............. 85. Long Beach, Calif.. ................... 88. Savannah, Ga.. ...................... 89. Allcittirwn, Pa.. ...................... 90. Lawrence, Maea,. .................... 92. Wichita. Kan.. ...................... 81. Bayonne N.j.X. ..................... 85. Hamtraiek, Mich.. .................. 96. Harrisburg Pa ....................... B7. Mancheste;, N. H.. ...... 08. Peoria, 111.. .... 09. South Bend, Ind.. .................... 102. St. Joaeph Mo.. ................ 103. Wilken-Bake. Pa.. .............. ....... PO?. Little Rook. Ark.. .................... 108. Charleeton. 8. C.. .................... 108. Sacramento Calif ..................... I 10. Gaginaa. Mich.. .......... 111. Lanaing.Mich.. ...................... censw July I, 1926 110,oOo 114.000 113.000 110,288 110,000 110.000 109,000 107,000 108,ooO 104,000 103.000 100,000 98.800 87.700 gPo900 Q%m 93.500 92.500 91.000 87.800 84,800 84 ,000 82.W 81.700 78.400 78.300 78,000 77,000 75,900 74.100 73.400 73.300 73.200 Aaseaqad vht1un $245,818,358 108,000.ooO 81.126.239 146,404,663 220.570.000 128,259,228 87,537.829 138,564,128 80,070,347 1 IC.3 1.665 125,889,053 109,282,400 228,000.000 168,859,180 76.744.373 77.880.055 130.131.400 122.938.797 155,250,762 122,097,833 81.470.800 121,275,956 43.523.680 180,000.000 81,584,950 100.000,OOO 24,480,000 203,625.000 58,859,901 24,302.459 95,244,900 91,218,169 146,299,075 Per ant 100 100 74 88 70 86 75 90 78 85 95 92 75 8.4 75 1w 73 79 74 64 100 62 70 67 64 95 80 46 75 71 88 77 75 'md: .. 26 12 30 14 25 10 22 15 5 8 25 12 25 27 21 26 36 38 30 33 36 5 20 54 25 29 14 23 25 city w p& Jan. 1 Jan. 1 Jan. 1 Jan. 1. '26 JM. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1. '25 Jan. 1. '25 Jan. I Jan. 1 July 1, '25 Jon. 1 Jan. 1 Jan. 1, '25 Oct. 15. '25 Jan. 1 July 1 JM. 2 Apr. 1 Jan. 1 Jan. 1 Apr. 19 Jan. Apr. 1 Julr 1 Jan. 1 Jan. 1 Jan. 1. '26 July 1 May 1 8. :. Jan. 1 ~ E. ?!& '25 June '28 June Feb. Feb. 15 Nov. 1, '25 AM. 1 Oat. 15, '25 May. Nov. 006. 15, '25 Jan. 15, '26 Apr.. July Oct., Jan. Mar. 1 June 1, '26 May 1 July 15 Mar. 1 Apr. 1 Jan. 1 May 5 Mar. 1 Jan. 1 July 15 Jan. 1 July 16 Oct. 15. '26 July 1 July 15 { E1i,'?25a City 116.72 13.00 24.11 21.41 8.83 22.4a 19.00 14.07 28.73 21.78 15.65 15.40 6.14 14.00 19.00 11.40 15.58 8.50 27.33 12.58 13.00 14.80 29.17 7.95 12.50 14.70 47.00 9.40 7.67 58.75 17.40 14.31 12.20 111.83 13.00 27.18 7.57 12.05 8.80 12.76 8.88 14.50 9.50 10.34 7.52 8.60 18.W 5.00 15.00 9.59 16.00 9.60 18.50 6.50 27.50 10.75 12.25 15.00 63.50 8.00 12.00 20.00 z4.a 12.81 9.50 .... Count M.67 1.00 10.50 1.21 3.70 28.70 10.88 4.27 20.58 1.79 8.37 1.08 2.86 7.50 12.50 3.00 2.06 3.22 7.28 2.48 6.00 2.70 8.33 4.00 7.75 6.90 19.50 2.53 8.75 19.50 7.25 6.78 3.23 Bbb .... .... 17.65 1.61 .26 10.36 4.58 10.35 2.73 3.40 .... .... 2.40 .... 5.00 2.37 2.68 4.45 2.11 1.90 8.50 2.50 1.00 LO.00 8.70 5.25 2.70 2.58 .... .... .... .... .... Tohl 835.22 30.00 60.50 31.80 24.83 52.80 31.80 72.16 35.80 34.36 27.40 s4.m moo 40.40 41.50 29.40 29.60 30.40 39.40 26.77 37.50 26.00 73.50 w.20 33.50 36.60 140.00 22.28 37.12 103.50 49.20 36.69 27.51 100 100 38 100 100 100 50 100 50 100 100 100 100 100 ... 100 100 100 100 100 100 100 50 100 100 100 25 100 50 42 100 100 100 S35.22 30.00 26.41 31.80 24.83 54.90 26.40 31.80 36.08 35.80 34.36 27.40 20.00 40.40 41.50 29.40 29.60 30.40 39.40 26.77 37.50 28.00 30.75 25.20 33.50 36.60 35.00 22.28 l8..5fJ 43.47 49.20 36.69 27.51 87 50 80 100 90 50 84 100 100 100 70 75 85 50 60 50 100 85 lMl 15 50 100 50 67 60 75 65 80 60 71 12 100 80 Po.64 15.00 32::: z 22.35 + 27.45 14 22.18 0 35.80 17.00 I4 20.20 8 24.90 ;p 29.60 19.78 23.42 4 22.08 18.75 28.00 18.38 8 16.88 20.10 27.45 22.75 17.89 14.70 r M 35.42 (p 36.69 22.01 -g +#

PAGE 37

112. Binghamton,N. Y.. ................. 118. Winston-Salcm, N. C ................. 119. Hoboken. N. J.. .................... 121. Cheater. Pa.. ....................... 122. Springfield, Ohio. ................... ..................... ...................... ....................... 142. Freano, Calif.. ...................... 143. Portsmouth Va.. ................... 144. Jackeon. Mioh.. ......... 145. Lakewood, Ohio. .................... 146. Shrevepnrt. La.. .................... 147. Macon, Ga.. .... 149. Pasadena. Calif.. .................... 150. Ni ara Falls. N. Y.. ................ 151. Wixta Falls, Teras.. ............... 152. Lanoaster, Pa.. .................... 153. Topeka, Kan.. . 154. Augusta, Ga.. ..................... 158. Kalamaaoo. Mich.. .......... 159. Atlantio City, N. J.. ............ 160. Oak Park, 111.. .. 181. Kenonha, Win.. . 162. Beaumont, Te m... ................ 163. Davenport, Iowa.. ................. 164. Malden, Mass.. ................... 165. Hammond, Ind.. ..... 166. Cedar Rapids. Iowa. . 170. New Castle. Pa.. ..... 72,900 71,800 71,000 70,400 70,200 69,600 69.400 69,000 68,662 67.800 67.000 65,343 64,700 64.400 83,000 62,wO 61.900 61.700 80.400 60,200 59,m 59.700 59.600 59,500 59,200 58,400 58,300 58,026 57,100 56.500 55.7w 54,5w 53.m 53,m 52.7O( 52.W 62.465 52.4M 52,3M. 52,lM 60.7M. 114.467.330 130.000.OOO 100,089,311 68,136,943 96,856,670 105.846,026 87,998.720 98,786,385 117,281,376 84,088,875 66,685,185 72,600.125 29,656,106 64,718.804 121,910,m 109.097.107 105,704,372 117,032,360 49,444,431 44,707,764 83,197,143 142,251,360 108,187,150 50,160,OOO 148,031,415 121.710.768 40,028,320 38,600,ow 83,175,951 51,612,821 75,337,691 305,324,231 21,499,514 63.694.12( 51,366.28i 65.721,80( 82,772,85( 78,282,021 60,277.0g: 57,851.89( 77,964,901 100 45 92 100 72 80 80 68 74 93 100 84 70 93 88 75 60 88 79 80 80 80 89 64 80 82 100 76 100 75 65 73 96 82 60 79 86 80 63 84 93 .. 65 8 28 20 20 32 26 7 16 30 6 12 25 40 12 21 20 20 20 11 36 20 18 24 .I 25 35 27 4 18 34 21 14 14 37 16 7 fan. 1 rune 1 Ian. 1 Ian. 4 ran. 1, '26 kpr. 1 ran. 1 lan. 1 ruiy 1, '25 luly 1, '25 Ian. 1 Dec. 1. '25 Mar. 1, '25 ran. Ian. 1, '25 Jept. 1. '25 Jan: 1. '25 Jan. 1 Dec. 1, '25 July 1, '25 Jan. 1. '25 Jan. 1 Jan. 1 Jan. 1. '26 Jan. 1 July 1, '25 Jan. 1. '25 Apr. 1. '25 Jan. 1 Jan. 1, '26 Jan. 1 Jan. 1 Jan. 1 Jan. 1. '25 Jan. 1 July 1, '25 Apr. 1 Jan. 1 Jan. 1 Apr. 1 Jan. I Jan. 1 ,July 1 Mu. 1 ' Apr. 1 , h. 1 Feb. 15 I Dea. 20. '26 , June 20. '26 July 1 Jan. 1 1 June 1 i Dee.. 1 Nov. 1 '25 Oct. Zd, '25 Mar. 1 Nov. 1 '25 Jan. 1,''26 Mar. 1 Oot. 1, '25 Oct. 1, '25 Nov. 1, '25 Jan. 1. '26 Nov. 1, '25 { Ju& 1: '26 Nov. 1. '26 Apr. 15 Ang. 15 [h. 15 Oct. 12. '25 Oct. 1,125 Oct. 1, '25 h. 1. '25 JUDE 1. '26 3; '25 July 1 Jan. 1, '26 Jan. 1 Oct. 1, '25 Sept. 1 Oct. 1 A r., Oct. Mu. 1 dar., &Pt. 16.04 6.00 23.98 9.00 7.10 13.81 6.65 19.29 8.69 18.10 7.50 41.40 12.00 17.99 6.75 15.75 15.13 14.68 23.91 12.60 9.78 7.12 10.00 15.00 12.80 9.26 21 .00 lo.M) 12.03 18.00 11.00 12.40 34.80 10.68 13.80 13.50 17.45 9.M 11.8E 9.75 25.80 7.82 4.00 10.70 12.00 10.25 8.97 11.19 7.05 11.40 12.00 9.87 11.70 13.00 6.39 15.00 6.75 10.14 5.22 14.60 10.00 7.31 11.26 6.00 7.19 20.10 10.64 10.00 18.50 12.50 13.00 12.84 4.81 66.90 11.19 14.71 9.51 13.70 20.H 13.W 15.m 8.70 6.96 5.50 1.42 4.10 3.80 .97 L.66 3.76 5.00 8.80 7.60 1.71 7.60 6.00 2.63 .m 5.08 .... 1.39 7.70 5.88 2.67 8.60 2.31 7.40 5.42 7.00 2.50 5.00 8.00 5.96 3.56 8.00 4.41 6.78 1.38 5.w 5.a 8.00 .... 9.4a .... .... L.36 .25 .... .... .... 9.72 1.40 1.52 8.M) 2.32 1.80 2.60 2.05 1.81 2.60 2.80 35 5.75 5.00 .... .... .... .... .... .... 7.70 .... 2.68 5.00 2.85 3.83 8.50 3.78 2.50 3.08 2.80 2.W 7.70 .... 28.81 15.50 46.46 25.10 21.40 23.75 22.50 34.82 26.49 52.80 27.00 39.00 89.20 30.00 27.60 26.80 25.00 23.00 66.11 25.w 25.85 21.3C 2@.2 39.x 40.3( 25.3: 45.7( 31 .O( 32.3( 44.M 32.6! 24.M 118.2( 30.M 39.a 37.a 31.41 39.91 30.7, 32.40 ai.ii L_ 100 100 100 100 100 100 100 100 100 100 100 100 50 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 Nonc 100 100 50 100 100 100 100 100 100 100 29.81 15.60 46.46 25.10 21.40 23.75 22.50 34.82 26.49 52.80 27.00 39.00 44.60 30.00 27.60 26.80 25.00 32.40 23.00 56.11 25.00 26.85 21 30 29.26 39.60 40.30 25.32 46.70 31.00 32.30 44.00 32.65 24.60 59.10 30.00 39.60 37.55 31.40 31.10 39.98 30.75 76 75 76 70 76 84 75 80 70 60 60 80 60 75 100 80 50 67 100 60 70 80 60 60 67 76 100 67 33 80 50 80 100 50 62 75 56 100 60 50 66 34.85 17.57 16.05 0 19.06 0 27.86 lLLa8 z 22130 21.44 M 12.60 ;;:2 28.08 17 60 20:ae * 10.66 c3 17.66 26.47 0 25.32 31.62 2 10.23 25.84 3 22.00 H 26.12 ,m 30.23 q M 2-4.60 ~ 2a.M 28.55 g ::: Q, 31.40 18.66 19.99 1v.99

PAGE 38

COMPAhAZ'1VE TAX RATE8 FOR 215 CITIES OVER 30.OOO FOR 1920-Confinurd Group V I'opulalion 30,000 to 50.000 171. Pdiac. Mich.. ..................... 172. Mrdlord, M.m.. ................... 174. Yurk, Pa.. ......................... 175. Haverhill. Mass.. ................... 171i. Bay City, Mich ...................... 177. Gnlveaton, Texas.. .................. 170. Newport News. Va ................... 1x0. Greensboro. N. C.1'. ................. 1112. Chelsea. Mase.. ..................... 1114. Pittstield, Mass.. .................... 185. Lima. Ohio.. ....................... 187. Lexington, Ky.. ..................... 105. Muskegon. Mich.. ................... 196. Pitchburg, Mas.". .................. 198. Brookline. Mass.. ... 100. Pueblo, Colo.. ...... 203. Chicopee. Mass. 110. Everett, Mass.. ..................... ,313. Dubuque. Iowa.. ................... 114. Joliet, Ill.. ......................... $15. Rock Ialnnd, Ill.. .................... 323. New Bcunswiek, N. J.. .............. 229. Ogden Utah ........................ 233. Hazleton. Pa.. ...................... 234. Meriden, Conn.. .................... 331. ~atod, Pa.. ........................ ___ Census July 1, 1926 49.m 49,700 49.400 49,232 49,200 49,100 48.W 48.700 4n.200 48.100 47,700 47,500 45.000 44.800 41.300 44,300 44,200 43.900 43.900 43,900 43,500 43.200 42,800 42,600 42,500 41,600 41.000 41.000 38,900 38.669 37,700 37,w 37,400 38,800 38,640 *d valuation &54,580.345 65,377,800 48,628,125 88,218,100 48,187,345 b7S42.448 .M.446,067 89,230.000 52.70 1.950 56,230,845 81,301,850 50.318.700 41,870,940 58,000,000 59,012,750 80,234,420 62,572,050 136,197,100 70.950.773 35,972,410 51,785,990 50.037,350 54,273,460 38.525.945 60,097,000 45,877,118 14,096,966 12,056,116 38,434,405 49,450,915 46,445,655 39,316,474 38,197,283 27,844,004 47,613,385 ~Per eeni kdl 7i 8i BL 84 7c 7f 7c 54 85 85 75 82 72 72 100 74 73 87 Bo 71 74 77 80 69 83 86 74 70 90 70 93 75 100 93 83 ParaonJi __ 23 13 2 16 22 E , 46 15 15 25 18 28 28 28 27 13 40 29 26 23 20 31 17 14 26 30 10 30 7 25 7 17 .I Jan. 1 Jan. 1. '25 Jan. 1 Jan. 1, '25 July 1 July 1 Jan. 1. '25 May 31 Jan. 1. '25 Jan. 1. '25 Jan. 1, '26 Jan. 1 Jan. 1 Oct. 1, '25 Jan. 1. '25 Jan. 1. '28 Dee. 1. '25 Jan. 1 June 1 Jan. 1 July 1 Dea. 1. '24 Jan. 1 July 1 Jan. 1, '25 AN. 1 Jan. 1 Apr. 1 Jan. 1 July 1. '25 June t, '25 Jan. 1, '25 Jan. 1 Jan. 4 Jan 1 Date of couection of city tua Nov. 1, '25 Mar. 1 Sept. 15. '26 Sept. 1 {2:; Nov. I. '25 Sept. 1' ~Sept. 15, '25 Oct. 15. '25 Dee. 1. '25 June 1, '28 June 1 Aug. 1 Oct. 1. '25 Jan. 1 Dw. I. '25 Apr 1 '26 Oct. 1 &Pi. i ~~. . Jan. 1 July 19 oct. 15. '26 Sept. 1 Bept. I Oct. 1. '25 Jan. 1 June1 Mar. 1 I June 1 \h. 1 Oat 1 '25 Oct. 1, '26 Jan. 1 L Nov. 4 Oct: 1: '25 r2;: City $18.65 17.98 10.00 19.44 14.01 19.10 16.50 8.40 21.55 19.11 9.42 18.80 12.00 16.40 7.89 13.22 24.34 12.80 11.00 23.80 10.00 15.44 29.00 10.00 19.50 55.00 27.20 28.50 19.20 11.80 10.00 11.00 13.50 13.00 10.41 Scbw 18.91 12.13 14.00 8.01 14.80 4.00 11.50 13.52 9.07 10.29 7.00 6.00 8.50 13.39 11.62 3.63 8.50 15.00 14.00 10.23 13.00 9.36 52.20 i5.00 10.00 15.20 12.30 7.00 18.50 l7.W t1.00 12.00 .... .... .... Count __ (8.28 1.32 10.00 1.40 5.24 .... .... .... .... 2.25 4.24 8.00 8.00 5.60 8.07 0.70 1.38 .82 4.50 9.75 5.07 1.02 1.30 5.30 1.03 29.80 14.10 12.20 8.90 14.40 8.00 5.33 12.67 8.00 .a3 hte __ $2.60 1.57 1.65 2.30 2.50 3.73 2.07 .25 .... .... .... .... 5.00 7.70 2.20 1.88 1.95 3.70 3.22 2.21 1.30 1.10 1.25 10.00 0.50 8.60 2.10 7.80 3.07 .... .... .... .... .... .73 Total $48.50 33.00 34.00 30.40 30.41 23.10 30.60 38.80 32.50 u.20 31.80 31 .00 36.20 29.15 33.74 27.60 19.20 24.00 52.25 32.40 29.50 32.50 29.40 31.20 147.00 102.80 88.20 46.40 46.30 23.00 35.80 35.50 46.57 29.60 ..... __ 100 100 100 100 100 100 100 100 100 100 100 100 100 I00 100 100 100 100 100 100 100 100 100 100 100 100 50 50 100 60 100 100 100 100 100 __ (48.50 33.00 34.00 30.40 38.41 23.10 30.50 38.80 32.50 24.20 31.80 31.00 36.20 29.15 33.74 27.60 19.20 24.00 52.25 32.40 29.50 32.50 29.40 31.20 147.00 51.40 43.10 45.40 27.78 23.00 35.90 35.50 46.57 29.60 .... 75 60 100 100 75 60 75 100 80 80 80 57 60 60 96 90 100 75 90 76 100 100 70 90 25 35 60 100 50 90 15 60 40 6.5 m $36.38 29.70 20.40 30.40 36.41 17.33 18.30 & .... 25.44 c-( 17.87 21.72 17.49 32.30 24.84 47.03 M 24.30 4 36.75 17.99 25.80 45.40 13.89 20.70 26.93 17.76 18.03 8 P-S

PAGE 39

235. Petereburg, Va.. ..................... 237. Orange, N. J.. ....................... 243. Nomatorn. Pa.. ..................... 244. Green Bay. Wi.. ................ 245. Clifton. N. J.. ....................... 247. Moline. Ill.. ................. 248. Cramton. R. I.. ...................... 253. Revere, Maas.. ....................... 255. Irvingtou. N. J.. ................. 256. Watertown. N. Y.. . 259. Muskogee. Okla.. .. 286. Port Aithur Texan.. ................. 266 Asbeville. N: C.. ..................... 288. Kearny, N. J.. ....................... 269. Middletown. Ohio.. .................. 270. Lynahburg, Va.. ..................... 271. Richmond. Ind.. ..................... 272. Newark, Ohio. ....................... 274. Bloominston IU.. .................... 276. Clnrhburg. W. Va.. .................. 279. Rome, N. Y... ....................... 280. Sioux Fdb. 8. D.. .................... .... 8.63 5.08 7.32 8.89 10.86 2.09 3.00 6.31 3.81 12.00 .... .... 7.80 7.17 9.60 4.23 7.20 10.60 7.22 2.95 .... 6.10 4.26 7.10 6.60 4.00 6.88 4.17 36,400 36,000 35,800 35,800 35.677 35,600 1.500 35,300 34,800 34,742 34.500 34,471 33,261 33,186 33,100 32.500 31,876 31.748 31,513 31,474 31,291 30,823 30.600 30,495 30,461 30.442 30,421 30.402 30,328 30.127 2.60 3.70 4.41 2.06 .... 6.88 .... .... .... 4.73 6.50 1.34 4.04 1.67 1.83 2.w 4.55 6.M) 4.40 ........ .... .2s 2.w 2.M .26 .26 8.60 1.40 1.69 2.73 42,806,612 41,074,280 39,781,866 44,749,441 28.316,492 30.779.00 32,388,587 24.378.410 61.3BO.400 40,266,969 12,030,106 41.24t.180 39.112,800 51.858.645 44,108,852 30,158,507 29,827,188 51,886,317 29,414,300 85,162,640 63,437,012 78,888,930 54,883,730 39,486,833 41.72630 39.829.060 14,300.00 22,512,120 40,957,269 53,OOo,~ 80 68 60 67 30 75 61 a3 88 100 100 100 83 100 76 80 68 so 90 88 100 80 86 77 74 74 53 75 64 67 76 67 100 81 m 26.58 24.31 0 21.44 9.60 28.83 0 19.88 3 _I 30 17 12 17 24 20 32 20 10 12 20 14 23 10 26 26 47 25 36 33 24 a3 .. 19 100 50 65 80 100 80 80 60 100 70 60 60 75 ___ July 1 Jan. 1 Jan. 1 Jan. 1 Jidy 1 Jan. 1 Mat. 1 Jan. 1 Jan. 1, '26 Jan. 1 Apr. 1. '24 Am. 15, '26 Jan. 1, '25 May 2 July 1 July 1, '25 July 1, '25 Jan. 1 Apr 1 '95 Jan. 1 Jan. 1, '26 Fob. 1, '26 Jan. 1 Jan. 1, '28 Jan. 1, '26 Nay 1 '25 JuJy 1,'% Jan. 1 Jan.1 ' bpi. i 33.50 9 21.90 k12.90 32.64 W 32.40 26.96 26.71 24.60 x 34.80 24.01 13.74 10.60 u1 k20.11 3 July 1 Feb. 15 July 1 Aug. 1 Aug. 20 July 1 Dm. 15 '25 Mar. 1."26 June 1 Feb. 1. '25 Oet 16, '26 Oct. 1 '26 Dec. 1 July 1 Deo. 1 '25 &t. 18, '25 {June i {June i '26 Nov. 1, '26 oct. 1 100 100 100 100 100 100 100 100 100 100 100 100 100 __ 18.35 14.20 16.69 16.84 20.20 10.29 17.85 10.00 9.80 9.57 29.10 10.18 23.61 11.63 15.96 21.80 13.47 16.60 8.80 14.10 4.63 11.00 10.40 6.48 6.90 31.03 7.00 9.89 12.71 14.80 32.40 33.70 42.85 49.20 34.80 34.30 33.52 14.00 23.60 31.20 20.10 26.00 22.90 4.15 14.50 10.62 9.07 11.25 19.36 5.18 19.00 9.89 16.39 40.00 9.98 13.15 11.40 9.80 14.89 27.40 12.66 5.00 3.60 7.74 6.27 10.00 12.40 9.12 10.76 27.60 8.60 15.60 17.68 80 M) 80 100 70 20.00 irr 18.39 16.80 83.00 8 26.03 p 26.m 41.03 a6.m 33.23 42.40 40.51 32.00 32.00 26.50 33.60 87.W 21.50 40.80 32.40 33.70 42.85 49.20 34.80 a4.m 33.62 14.00 23.60 22.90 81.20 a0.m 26.00 73.53 21.00 aa.OO 37.19 F-pi 100 36.80 100 I 33.50 26.M) c1 W 11.76 0 16.60 q I Y

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Cadian Cilier 1. Montreal. Que.’@. .................. ?. Toronto, 0nt.M.. ............. 3. Winnipeg, Man.. ................ 4. Vaucouver. B. C.“. .............. 5. Quebec. Que.”. .................. 6. Hamilton, 0nt.n.. ............... 7. Ottawa, Out.”. ..................... 9. Edmonton, A1b.s.. ............ 10. Landon. Ont.’. .................... 11. Halifax. N. S.’ ....................... 12. Windsor,Ont.*4.. .................... 13. St. John, N. B ....................... 14. Regina, Sask.87.. ..................... 1928 942,875 568.691 197.125 128,366 124.311 122,495 118,607 65.378 84.274 57,564 58.433 55.000 40.000 COMPARATIVE TAX RATEB FOR 21s CITLES OVER 3O.OOO FOR 1928-CmHnud 20.05 23.35 20.45 21.50 18.04 14.02 21.52 24.50 27.42 21.37 Assesqed valuation 11.05 . 21.00 .... 13.80 .... 10.00 $0.90 18.57 0.39 11.65 7.93 17.25 .... 25.50 .... 11.58 .... 23.63 .___ $79 1,158.04 1 818,387,698 232,667,970 215,302,315 99.181.434 151.811.138 14.1;5.312 58,840,235 72,408,293 55,797,930 64,703,117 51.475.800 38.548.979 31.10 44.35 34.25 32.40 35.00 33.80 41.00 50.00 39.00 45.00 23,018,030 52,709,873 28,031,666 67 so 80 100 80 100 67 75 67 80 -~ Per cent 15. S. Vancouver. B. C.. ................ lfi. Victoria.B. C.30.. ................. 19. Saskatoon, Sask?’. .................. leal t> 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 40.W 40,000 30,000 city Gscal lzll Jan. 1 Jan. 1 Jan. 1 Jan. 1 May 1, Jan. 1 Jan. 1 JM. 1 Jan. 1 May 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 Datp of collecUon of aity tsres 12: July 5 &pt. 4 June 15 Aug. 3 Nov. 1, Gept. 1 May 18 Nov. 18 Apr.. July Oct., Dee. July 22 Jan. 1 Ang. 15 July 31 Tu nb par $1,OW of mmad &tion -1-1B14.00 $9.50 .... 19.80 I 9.70 I .... .... state .... .... .... .... .... .... .... .... .... .... .... .... $2.23 .... .... .... ~ __ __ Total 823.50 28.80 28.00 28.50 28.10 33.25 31.10 44.35 34.25 32.40 35.00 33.80 41.00 50.00 39.00 45.00 __ __ __. - ” LA 17 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 __ __ 29.10 33.25 4 Id -a __ 1, 8; S17.83 2 ;P 28.50 ‘z: 22.20 3 22.40 0 23.28 33.25 & 20.84 Y 35.48 27.40 2 32.40 l4 0 21.00 H 33.60 * 27.47 1 New York City. The assessed valuation given is exclusive of $895 702 7W The o5cial computation gives a single rate for city school nd county purposes. the count rate is computed 89 the ratio of the toth hhdp In additiob to the ate given, levies are’made on tie sevcral boroughs and city at large for local im ovements ranging from 29 cents to 54 cents. The ratio of afaeaaed to true value in upon the State equalisation of 1925. 2 Chicago. The city rate includes sanitary district. forest preserve district anfsouth Pdk district raten; the rate given in for Bouth Park district (central businesa dietrict and greater part of South Side). Rates in .ther parts 01 the city are slightly higher because of variations in the park rate. PAiladclpAia. The city rate includes the cost of county government, which in consolidated with the city. The rates given are on city realty comprising 95 per cent of all realty. suburban renlty (4 per cent of all ealty) ia taxed at two-thirda. and farm realty (1 pel cent) a! one-half.,o! the rate on city realty-xeept that property in poor districts (having ldal poor taxes) is further relieved of 8;ch poor levies. There is a Cmill ax on horses and cattle, money at intereat and vehcles to hue, comprieing the wsonalty valuatron. There in no state ax on real estate in Pennsylvania. 4 Loe Angela. The population is a local estimate. The city rate includes Bod control rate of $1 6 Clealand. The schpnl rate, for all Ohio cities, includea a state ratefor schooh of $2.65, which in kllected by the county and distributed to the schdol districts. 8 Balfimorc. There IS no county rate. There are scveral rates apphed to rune banea of valuation-at full rate ($24.80) $810 768 783 (one-third of the area of the city) at 74 per cant of full rate $222.413 413 (new a 7 Pitt&urpA, Scronfon. The city rate upon improvemen@ is.one-half the rate upon kd. the rate shown being the weighted average of the two rates. Mschinw is exempt from taxation. * San Fram’’Sc0. The city rate includes the county,,wLch is copsolidated with the city. The .88e8%ed valuation reported does not include $316,911,913 “operative property” tared by the s@te only. 8 Bu~Ydo. The county rate includes stab (separation not available). dwellings exempted from local taxation until 1932 but aaseased for state tax. bppropriation for counties to total md valuation: the rah for city and sebooln are in proportion to appropriationn. s In all, there are eighteen Merent total tax rates on real eatate, fixed by seven tar-levyiog bodies. There in no state tax on real estate in California idditional areal, at two-thirds of full rate, $64,196,585 (auburbn area); at one-third of full rate $48,738,230 (rural area). ‘The& ari five baeea of rates on 889eBBed valuatiAn of bank and tnret oompahy shares.’wuritiea md deposits, $511,869,381. Personal property of manufacturers kexempt from taration. f:

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10 WarAinpfm. AppropFiatione for the District of Columbiaare made by Congres3.a lump sum of )spOo,oao thered being paid by the,Fedaral 'Iteaauw, Tha rat? given in for realty and tangible personalty. $437,085,808,18 taxed at onebalf of one per cent. Banks. trust oompanies, and public service corporations are taxed at vanow raten on wmngn nr rmeipb. There 1s a slngle rate for aE%: ;%% rate being estimated. 1' Minneapolir. The Minnemta statutes provide five classes of pro rty, warned at varyin bases of true vnlue-real estate (except nnplatted) in ,peawd at 40 per cent; iron ore at 50 per cent; pepxublty, in three elasses. in mesped at 10 per.cent.25 per cent, and 33j per cent reapectgely. The average of a% is 38 per cent oftrue value. Money and crdta (not mcluded in the valution reported) are taxed at 3 rmh on the dollar. The total rate in M!nneapo$ variea slightly iu certain wards due to varying raten for street maintenance. 12SCalfle. The city rate mcludm $1.25 port rate. 1' Louiruille. In additionto the valuatioh given, $18,5W,oob of bank and truat com&ea stock in taxed $2 per 11,000 for'cit; and $4 per Sl.Oo0 for schools. 15 Toledo. The city rate includes 30 cents for university. I* l'orlland. The city rate includen $2.10 dock rate and $2.40 port rate. 17 l'ramdw. There is no county government in Rhode bland. In addition to the rates given, $4 per $1,000 in levied on intangible property & at 1138,473,980, not included in the valuation here given. 1qOakland. The citv rate includen S2.10 utilitv district rate. Kansas Cifg. The valuation given in for city tax purpow the valuation for school county and state taxea is about SeOO 000 OOo I9Sf. Pad. See Noie 11. ~ Moneynand eredi6, not included in valuation reported, are taxed $3 per S1,OOO. 30 Atlanta. The school rate in estimated; schools receive 26 per cent of total city revenuea. 21 Richmond. The eitien of Vir 'nia are autonomous. having no county government. iiat.ion given, $97.600,~~intang%e personal prqperty pays varying rates of $2 to a.50 per $1.~ for city urpm. 12 Syracuse, Bayonne, FhUmrp. Salem. The city rate includea schools. the separation not being repord 21 Dayfon. The cit rate includea $1.97 flood prevention rate. uation of $265,447,955. which is the taxable valuadon of tie stock of certain corporatione held by reaidenta. Of the valuation here given. $Zl,soO,OOO in tangible personally, which pays a city tsl rate of $12 per S1,WO. In addition to the valHartford. In adition to the tax rate reported the cit raim through levy and wllection by the state treasurer, a one per cent tax upon a portion, and eighbtenthe mill upon the balance, of a corporation atmk valCambridae. The state rate includea S2.04 metrowlitan newer and nark rate. a Tacoma . The city rate includes $1 60 port and $1.50 park. 27 Whedeliflg. There are ten different bity rates varying tor territoriea annexed since January 1. 1820, each annexed area paying it# own debt, the levy given in for the City prior to that date. jB (hnaboro. The school and county rah ar; in litigation before the State Supreme Court. An annexation of 1923 has a city rate of $5.50 20 Monfreal. Tbe population of the Canadian cities is the 1925 eatimate of a censw department, except for Montreal which is a Id eatimste. The sehool rate is the averwe of the Rotesteot, Catholic, and Neutral .~ rates. per cent income and 10.2 per cent bwinea. 3" Toronfo. The assessed valuation for school taxea in $684,789,334; dwellinga up to $4,OOO valuation are dowed a oertain exemption from generd taxation but not from eobool taxation. 21 Vanwuwr. The actual, tax levy is 11.66, but yaa reported $28.60 hecaune 92 per oent wan paid before the expiration of. 10 p cent wmt &0d. Quebec. The city rate includea 85,for water, paid ale0 by $41,465.SaO pluation exempt from general taxahon, and W cent# for local mprovementa. hlty valuation includes 8.3 a Hnmtlfnn. Londm. R~altv valuation incladpn 16 ~er cant inlainand incnme. ~~~ ......., -. .. .. _.._._ __ __ ..-.__._I_ 34 Offaunr. Realty valuation includen 16.73 per cent busineza and inwme. 36 Edmonfm. Land, valued at $35,287,310, in 888eg88d at 100 per cent; improvement# are Baseesed at 80 per cent. JB Hal+. Realty valuatioqincludes 18.6 per cent &inens and howehold. 81 Repinu. Realty valuation includes 11 pet cent bumnew and inwme. Land in d at 100 39 Saakalom. dlty valuation kichdes 2.95 per cent bwnm and ineome. Land in ewmed at 100 per cent, mprovementu at 45 per cent. oent, and improvement# at 30 per cent. The IWu~te Bchool Victoria. Land valued at $25 611 133, is assessed at 100 per cent; improvementu are At W per cent, rate in $5.60 I higher th the public sehml rate given. Y w fo Q) Y

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BOOKS AND PUBLICATIONS MONOGMFHIEN DEUTSCHER STXDTE: DARSTELL~G DEUT~CHE STXDTE UND IHRER ARBEIT IN Wmmcmm, F~ANZWESEN, HYGIENE, S~ZIALWLITIK UND TECIINIK. Herausgeben von Erwin Stein, Generalsekretar des Vereins fb Kommunalwirtschaft und Kommunalpolitik. (Berlin: Deutscher Kommunal-Verlag, 195%. Band XII, Gleiwitz, pp. 296; Band XIII, Gorlitz, pp. 303; Band XIV, Neisse and Ziegenhals, pp. 311; Band XV, Beuthen, pp. 373; Band XVI, Waldenburg in Schlesien, pp. 416.) This series of monographs on various German cities was begun some time before the war. which, of course, interrupted their publication. The work has been continued under the editorship of Erwin Stein, general secretary of the Society for Municipal Administration and Politics. The late group includes the Silesian cities of Gleiwitz, Gorlitz, Neisse, Ziegenhals, Beuthen and Waldenburg. The books themselves are large, well printed, on good paper and handsomely illustrated. The number of illustrations per volume, however, seems to depend on the wealth of the city. While the dirierent volumes are not identical in their plan and chapter headings, they all cover much the same ground; a history and description of the city, its public utilities, its problems in finance, hygiene and poor relief, and its work along recreational and educational lines. The material for each section was gathered and prepared by municipal officials and leading citizens under the direction of Mr. Stein; as for example the foreword to the monograph on Gorlitz was written by Oberbiirgermeist :r Snan, the chapter on the history of Beuthen by Justizrat W. Immerwahr, and that or? welfare work in Neisse by Stadtsyndikus Fuhrmann. The work, it is almost needless to say, has been done in careful and scholarly fashion, but here and there the booster spirit shows as clearly as in a publication by an American chamber of cornmere.. What, of course, is of most interest to us are the various problems which have arisen since the war and the way in Rhieh they have been met. The housing question \\as probably the most acute in these cities, for being near the eastern frontier large numbers of refugees came to them at a time when all building had ceased. Beuthen, an industrial and mining city, had perhaps the largest influx of population and there temporary barracks were erected. Later the city was able to begin building and here, as in most cases, it was done largely through building societies which were often subsidized by the city. In a few years between 1,500 and 1,600 new homes were ready for occupancy. All of these were dwellings of approved type, each apartment being well ventilated and having its share of sunlight. Many one-and-two family houses were built, but the needs of this city called principally for apartments suited to the income of the laboring classes. In Gtirlitz the new houses are, in general, more pretentious. Feeling that too hurried building would be more costly in the end and spoil the carefully laid city plan as well, the city administration began by taking a census of the existing number of rooms, commandeering those which were considered superfluous, and, at the cost of the city, rebuilding old houses so that they could accommodate more people. In addition 1,081 new buildings for dnFelling purposes have been erected since 1918, of which only 89 were built entirely by private means. One rather interesting feature of the building development is a little colony or “addition” entirely in the hands of the city employees. Garlitz has fared better than many of the cities inasmuch as it possessed a great deal of land which not only furnished revenue during the period of depression, but also made available desirable building lots at a more reasonable price than those held privately. Neisse too had a city plan and stuck to it. It was also fortunate in having large barracks, formerly used by the garrison and which have been remdelled into apartments. The large newly-built apartments are all required to give as much southern exposure as possible and to provide a playground for the children of the tenants. All of the cities covered by these monographs had much the same sort of welfare work to be done after the war. The children were undernourished, rickety, inclined to tuberculosis and other diseases. Orphans %’ere so numerous that practically every city has had to build a new orphan asylum. All have instituted a special department of municipal administration to care 718

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BOOKS AND PUBLICATIONS 71 9 for these problems and the results are already beginning to be apparent. Beuthen has instituted a public sun bath, a feature which might well be copied by our cities. Perhaps the most unusual expenditure of money since the war has been that for football fields. The cities have built other playgrounds as well, but an expensive football field seems essential. There is no intimation in any of the volumes, however, as to how the German youths like this substitution for military drill. The Society for Municipal Administration and Politics has also published under the direction of Mr. Stein studies of several of the Landkreiae or counties of Germany following the same general plan as in the other monographs. The volumes published so far in the Monographien Deutscher Landbeiae include the following, Band I, Der Landkreis Recklinghausm; Band 11, De7 Landkreis Sorau. In these volumes particular attention is given to local finances, highways, forestry, drainage, reclamation and the development of electricity from water power. The latter is perhaps the most important of the new developments, the Landkreis being used as an administrative district for the central distribution of electric power. Students of municipal administration will find in these books a mine of useful information. A. C. HANFORD. Harvard University. * LOCAL GOVERNMENT IN THE PHILIPPINE IBLANDS. By Josh P. Laurel. Manila: La Pilarica Press. 19%. Pp, xxiii+539. After searching for fitteen years through texts on American Government for a treatment of the government of our oriental colony that was neither inaccurate nor inane, it was a delightful experience to read Local Government in the Philippine Zslands by Dr. Laurel. As Dean Maximo Kalaw aptly says in the Introduction, “The time, the place and the man are all present when Senator Laurel’s book leaves the press.” In the first place I know of no other author who, upon theoretical grounds at least, was so welk prepared to write this book. As a Bachelor of Laws, University of the Philippines, then Doctor of Civil Law, Yale University, he was theoretically grounded for his task. As a subordinate in the executive bureau, then executive secretary, and finally secretary of interior, he had the ideal opportunity to study Philippine local government “as is.” As lecturer on municipal government in the University of the Philippines he had the leisure and the environment for the scholarly and scientific treatment of his subject. Lastly, his present position as senator, secured after a most strenuous campaign covering five provinces where he was thrown into contact with actual practical workings of local politics, should have completed his education in the intangible phases of government which so often are beyond the experience or understanding of political scientists who otherwise write well. Dr. Laurel’s volume would be a valuable contribution to the American school of political science at any time because of its sound treatment of the pre-Spanish and Spanish backgrounds of Philippine local institutions, the plan of local government under the Philippine Republic, and the evolution of the present system during the last quarter of a century in which the fusion of Spanish, American and Philippine elements have produced a “Philippine” system of local government. However, Dr. Laurel‘s volume is of special value now when, for the first time in almost two decades, the American people are showing sdicient interest in the Philippine question to arouse the hope that we‘ may eventually work out a satisfactory policy for our greatest colony. It will be gratifying to the American reader to note how this Filipino, a senator and a leader in the independence party of the Philippines, repeatedly calls attention to the McKinley Instructions of 1900 m the guiding force in the evolution of the at present highly creditable system of Philippine local government. I am sure that the Honorable Eliiu Root would enjoy this volume since he, more than any other one man, formulated these instructions for President McKinley. The book is well planned, well edited, quite free from errors typographical and other+ and quite readable both as to the English style and as to paper and printing. The rather bulky appendices indude the parts of the Philippine Administrative Code dealing with local gavernment. This large amount of appended material makes the hook look discouragingly long, 589 pages, but the book proper constitutes less than half of the volume. Dr. Laurel’s study will be of especial interest to students of municipal and local government who will find herein the result of the fusion of

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730 NATION.& MUJYICIPAL REVIEW [December the old Roman system based on the municipality, and the American system based on the rural township or county. The student of nationalism will also find interesting data here as to the use of transitory local governmental forms for the purpose of weaning savage peoples from tribal, personal government to national, impmod government, transforming their mio-political bond from that of jus sanguiniu to that of jw sdi. In citing the reduction of insular aid to the city of Manila from one million to 6fty thousand pesos in 19%. page 147, without comment, the American reader will wonder why. The Filipino will know, however, that it was because the minority party captured control of the Manila city council that year, and, consequently, their opponents, the majority party in the insular legislature, took this method of retaliation. Also Dr. Laurel has not sensed the importance of the municipal treasurer in the smaller, outlying municipalities. But to criticise so good a treatise for such minor omissions savors of quibbliing. Without intending to do so, the book reveals the statesmanship of the original McKinley Instructions. It is to be hoped that Dr. Laurel will continue to write on Philippine Government with the same objectivity and detachment from partiean feeling that characterizes this volume. 0. GARFIELD JONES. Toledo University. * TEE NEW LEADERSEIP IN INDUSTRY. By Sam A. Lewisohn. New York City: E. P. Dutton and Company. 1936. F‘p. W. To a good many people the title of Mr. Lewisohn’s book will give an erroneous impression. It is unfortunate but true that ordinarily the speaker or miter who talks aljout “leadership” contents himself with vague generalities which may be applied in any one of a number of ways-r. indeed, not at all-in dealing with a concrete situation. Few treatments of the subject, however, are more specific and concrete than Mr. Lemisnhn’s. The “new leadership” of which he writes is no more than basing the handling of employment problems (or, if a diflerent term is preferred, industrial relations) upon clearly thought-out principles and giving the application of these principles effect in concrete situations, at least for large organizations, through the sort of personnel agency which is commonly called the employment department. Little reading between the lines is necessary to uncover two facts-Mr. Lewisohn’s attitude is not that of a person whose bread and butter depends upon the manner in which he deals or has dealt with industrial relations, either as an employer or an employee, but rather is that of an enlightened employer who takes himself and his work seriously, who has given sincere study to employment problems, who is familiar with the best personnel literature and practices, who has considerable social vision, and who, as far as is humanly possible, bases his conclusions not upon his own selfish interests but upon what he conceives to be sound social policies. It is from just such men, who are far enough from the bitter experiences of lie to retain a fair perspective, who are close enough to employment matters to know what they are talking about, and who are serious enough to give serious thought to serious problems, that the best presentation of a difficult social subject often comes. This seems to be just such a work, written in a very readable and interesting style. Mr. Lewisohn quickly and surprisingly convincingly disposes of the “capitalistic” bogey by showing how capitalism in effect means little more than a larger production, through good organization, of the consumable goods the world needs and wants. With equal facility he disposes of-r at least explains-the blind opposition to “unionism” which some employers still show. The plausible manner in which he points out that a given attitude is right or wrong ‘ or a given procedure is good or bad because it does or does not lead to the production and equitable distribution of those things which all of us want is reminiscent of Franklin’s Autobiography. An example is the treatment of the alleged effect of simple tasks repeated over and over all day long. Instead of regarding this as a necessary evil. as is commonly done, Mr. Lewisohn points out-what every observing person who has dealt with many human beings well knows-that there is a very large percentage of the adult human race which is much happier when engaged all day long in simple repetitive tasks than when performing vaned work ding for constant adjustments and therefore the use of the intellect. In his attitude toward the public service &Ire Lewisohn quite consistently takes the more or less emotional attitude that he finds common among others in their thinking about capitalism

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19261 BOOKS AND PUBLICATIONS 7121 and unionism-that is, he accepts as gospel the view that the public service per ae means stagnation, poor organization, backwardness, and a considerable degree of inefficiency. It is unfortunate that Mr. Lewisohn did not approach the problems of organization, procedure, and employment in the public service with the same turn of mind as he approached the same problems in industry; had he done so, there can be little doubt-that he would not casually have dismissed the substantial progress and achievements in the public field. FRED TELFORD. * REPEAL TEE DIRECT PRXMARY. By Bernard Freyd. Seattle: McKay Printing Company. 1925. Pp. 65. No one can complain that this pamphlet, considered as a contribution to political discussion, lacks novelty. “Instead,” writes Mr. Freyd, “of occupying ourselves with a detailed comparison of the various forms which the direct primary has taken, we have formulated dilemmas.’’ From the philosophical angle, however, it is the old, old game of antinomies, whereby, for example, one can demonstrate with the same show of reason that the universe is a limited quantity, and that it is unlimited in space and time. Thus Mr. Freyd whipsaws the unlucky direct primary back and forth, using for his fell purpose two questions: “Has any group of citizens the right to organize a party which shall be satisfactory to themselves?” and “Is the party system desirable?” Naturally our current fashion in nominating machinery is revealed as “possessed with the glanders and like to mose in the chine; troubled with the lampas, infected with the fashions, full of windgalls, sped with .spavins. rayed with the yellows, past cure of the 6ves. stark spoiled with the staggers.” It is amusing; the only unfortunate thing about it all being that the same methods of logic may be applied with the same results to that holy of political holies, the concept of sovereignty, or to the sacred dogma of checks and balances, or to that noble Anglo-Saxon invention, the principle of representative government,-the last-named, by the way, lying at the root of the nominating convention system for which Mr. Freyd drops a pious tear. Much is made also of the fact that other democracies have not been impressed sdiciently by the glories of the direct primary to adopt it aa their own. By the same logic we should repeal prohibition and the apreme court’s veto,-which to many would not seem such bad logic either. Of course no one would be so foolish as to proclaim the impeFishability of the direct primary; it is after all only Number 3 in our national gallery of nominating systems. It will hardly be done to death, however, by “formulating ddemmas.” Formulating other devices, c.g., the short ballot and proportional representation, would seem to be much more effective, although if adopted, no doubt, these will develop plenty of logical and other difficulties of their own. ROBERT C. BROOKS. Swarthmore College. * A Correction.-Due to a typographical error Miss James in reviewing Mrs. Bowen’s ‘‘Growing Up With a City” was made to say on page 609 of the October REMEW that the book was a notable record of he charitable and civic movemenb of Chicago “of the last few centuries.” What was intended to be said was “the last half century.” Mrs. Bowen grew up with Chicago and she will doubtless be amazed to read that her permnal account covers a period of several hundred8 of years.

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GOVERNMENTAL RESEARCH CONFERENCE NOTES EDITED BY ARCH MANDEL New York Institute of Public Administration. -The Virginia survey which the Institute is making, has now reached the study of county government. W. A. Bassett, Luther Gulick. Bruce Smith and William Watson have spent some time in selected counties of the state. Bruce Smith is making a police survey of Utica, New York, in connection with his work for the New York State Crime Commission. * Kansas City Public Service Institute.-The Kansas City Public Service Institute is experimenting mith an expanded bulletin. The Institute has for several years issued a weekly fourpage folder. with very aatisfactory results. It has felt for some time that it needed a means of circulating more information on more subjects than is possible with the folder type of bulletin. It has, accordingly, adopted the policy of substituting once each month an enlarged edition of the weekly. This larger edition is a 7” x 10’’ sixteen-page magazine, covering a wider variety of subjects, and in more detail, than has been the practice in the weekly bulletins. The purpose of the magazine is to reach a class of readers who will take time to read a more extensive discussion than is possible in the folder. The folder is designed for business men who will pick it up and read it because it is short and to the point. The magazine is designed for use by organizations interested in government, such as the govrrnment study clubs, civic committees, by civic classes in schools, and by other individuals znd organizations who desire more detailed information. The Public Service Institute has always felt that the educational part of the work of a research bureau is its fundamental pwpose for being. The Institute and every other research organization has on hand considerably more information that ought to reach the public than can be printed in a weekly folder. It is both to furnish a means of making such information regularly public and to reach this wider clientele that the new plan has been adopted. A permanent registration bill applying to Kansas City has been drafted by the Institute in cooperation pith the Chamber of Commerce and‘ with the aid of Dr. Joseph P. Harris. The bill is now being studied by other interested organizations. It is believed that a bill satisfactory to all will be finally drafted and that there is a good chance of its adoption by the legislature. 9 Rew York City.-Governmental researchera familiar with the early days of municipal research in New York City and the part played in it by the then comptroller, Herman A. Metz, who upon leaving the comptrollership gave $30,000 for promoting proper accounting in American cities, will be interested to know that Mr. Metz is chairman of a group who recently organized the Municipal Economy Committee, with headquarters at 53 Chambers St.. City Hall Square, New York City. Though organized in time for October study of the tentative and proposed budgets for 1997, this representative committee has announced its intention to help rentpayers and taxpayers follow the tax dollar from citizens’ pockets to its final destination in service or lack of service. Eight city-wide and borough-wide agencies, which contain probably 80 per cent of the taxpaying forces of Greater New York, have sponsored this new governmental research: The Board of Trade and Transportation, the Brooklyn Chamber of Commerce and Brooklyn Real Estate Board, Chamber of Commerce of the State of New York, Merchants Association, Queens Borough Chamber of Commerce, Real Estate Board of New York, and Staten Istnd Chamber of Commerce. Each of these agencies has two members on the Committee, most of them the president and the chairman of their public taxation committee. Representing a general public service interest are also George McAneny, former president of the borough of Manhattan and of the board of aldermen, and William H. Allen, director of the Institute for Public Service, one of the original municipal research groups and 6rst director of the Training School for Public Service. The officers are Herman A. Metz. Chairman; 722

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GOVERNMENTAL RESEARCH COXFERENCE XOTES 723 Lucius R. Eastman, president of the Merchants Association, Vice Chairman; George McAneny, Vice Chairman; and William H. Allen, Secretruy. The active direction of the field work is by the secretary, who is responsible for execution; Lawson H. Brown, secretary of the Civic Council of the Brooklyn Chamber of Commerce; Frederick DeBerare, director of research, Merchants Association; and E. P. Doyle, manager of public affairs, Real Estate Board of New York. Typical of news items during the budget campaign were statements to the effect that the budget actually appropriated over $507.000,000 instead of the reported $475,000,000; that it was $45,000,000 rather than $38,000,000 above the city and county budget for 1926, or $82,000,000 above that for 1995; and that even if tax rates do not rise, it is tax money rather than tax rates which rentpayers and taxpayers actually pay. * PhiladeIphiaBureau of MmicipalResearch.Besides its published reports and its weekly publication, Cdizens’ Business, the Bureau of Munio ipal Research of Philadelphia each year prepares a great many statements which it does not publish. These consist of memoranda, magazine articles, press notices, papers read at public meetings, letters containing information on municipal problems, drafts of bills for legislative bodies, and tables giving statistical information. Most of these statements are prepared in re sponse to requests by public officials or private citizens, and only enough copies of each are made to supply the need of the person making the request and a few copies for our correspondence files. In order to make these papers more accessible than they would be in the correspondence files, it has been decided to bind in a single volume all the more important ones that have been prepared during the year. Material for the years 1921-19% has been prepared for binding. It is planned to have copies available for reference in the Bureau’s library and ultimately to send copies to the Library of Congress. The compilation and editing has been done by Miss Helen F. Gruner, the Bureau’s librarian. At the October meeting of the trustees of the Philadelphia Bureau, Clarence G. Shenton was elected secretary of the corporation, as successor to Russell Ramsey, resigned. Mr. Shenton continues to be assistant director. * Des Moines Bureau of Municipal Research.The total 1927 taxes for all purposes levied on property in the city of Des Moines will be approximately $laS,OOO less than those of 1926, as a result of the campaign pressed by the Des Moines Bureau of Municipal Research. This reduction amounts to about 2 per cent of the total tax levies. The county supervisors and county hospital board each reduced their levies ap proximately $57,000. The county levies were decreased by the elimination of unnecessary balances in certain funds and redudion in overbead expense by installation of several more economical practices, among which was a reduo tion in the mileage allowance to the county she& The county hospital board of trustees which maintains the combined city and county hospital service, agreed to defer a levy for a new building for several years, which permitted a reduction in the hospital levy. The city levy was reduced between thirty and forty thousand dollars largely by the elination of excess levies for certain funds. The school levy was increased only $20,000, in spite of the completion of several new school buildings, tbe annexation of new school territory, and augmented enrollment of pupils. The Research Bureau prepared reports, attempting to show the ditlerent subdivisions how they could reduce expenses. Acting on many of these suggestions, the various tax levying bodies agreed to cotipenite in a tax redudon movement. The Research Bureau appeared very little publicly in this campaign. * Syracuse Universitg.-Dr. Mosher, managing director of the School of Citizenship and Public Mairs, reports the following projects under way or concluded: 1. Methods of handing real estate subdivisions. This is an investigation of the methods that have prevailed in Syracuse and a number of other cities comparable to Syracuse. The de fects of such methds are pointed out, partio ularly as they show a lack of plan with reference to contours of the land, relation to thoroughfares, width of streets and the like. A comparison is made between the ideal layout and the customary rectangular layout, with reference to the following items: cost of houses, grading, shrubbery, open spaces, sewers and other necessary expenses. This is supplemented by an ideal layout of 160 acres in Westchester county. The investigation was in charge of Robert Whitten, formerly of the City Planning Commission of Cleveland, and in cooperation with

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734 XBTION-L 3IUIUICIPAL REVIEW the organization of Sew York City and Its Environs. 2. Public Roads Financing. The basis of this investigation is a field study of the economic and social effects of public road developments in five rural counties in New York state. It is a consideration of the proper means of financing public road improvements with regard to the social and economic benefits derived. This was carried on by Finla G. Crawford and Harvey W. Peck. 3. The Annexation of Onondaga Valley by Syracuse. This is n detailed report on the changes in the costs and standards of public services to be extended to Onondaga Valley, a suburb of the city of Syracuse. It covers all of the various functions and provides a detailed estimate of the costs necessary to maintain Syracuse standards in the suburb in case it should be annexed. Comparisons are made between present valuations and tax rates and the adjustments which would necessarily foIlow. The question of debt limits also is given careful consideration. The report was prepared in advance of the referendum dealing with the annexation of this suburb. It was prepared by three men of The School’s staff, Messrs. Stone, Evans and Jenny. * New Bedford Taxpayers’ A&tion.-New Bedford has for years operated three municipal cemeteries, but because of the failure to assess the lot owners the full cost of maintaining their lots, the taxpayer bas had to meet a deficit of $50,000 a year incurred in the operation and maintenance of the cemeteries. The Taxpayers’ Association, after a study of the situation, has worked out a plan by which the cemeteries may be operated without loss to the municipality and has made recommendations accordingly to the cemetery board. * Dayton Research Association.-Wilbur M. Cotton resigned as city manager of Ashtabula to become director of the Dayton Research Association. He assumed his new duties the latter part of November. In 1917 Mr. Cotton was appointed manager of Edgewater and Sewickley, Pa., in 1920 was manager of Ambridge. Pa., until he became city manager of Ashtabula in 192% Mr. Cotton has made an enviable record as manager of Ashtabula. Among other things, he had charge of construction and operation of a million dollar city electric plant, and took over B bankrupt street car system. Under his direction a million dollar program of sewerage improvement, including a sewage treatment plant, was completed in three years. In 1943 a city plan was adopted, with thoroughfare, boulevard abd park plan and a zoning ordinance which have worked successfully since.

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PUBLIC UTILITIES EDITED BY JOHN BAUER Publk Utility Consultant, New Ymk Cay Why the Indeterminate Permit ?-One of the greatly exaggerated nostrums offered for public utility control has been the sdled indeterminate franchise (also called terminable or revocable permit). In its more modern form it was first provided for in Wisconsin in 1907, and has been established in various forms in ten states. For eight years following the enactment of the Wisconsin statute, it was lauded over the country by enthusiastic writers and speakers as furnishing the necessary basis for effective public utility regulation. Its discussion subsided during the war, but has been revived again during recent years. The essence of the indeterminate permit is duration without a fixed period, subject to revocation by the municipality in which the grant is operative after paying for the fair value of the property, It purports to leave ultimate control with the municipality, which may terminate the permit if the service and rates are unreasonable. At the same time it provides stability for the company, which may proceed with developments without interference through prospective termination. Its effectiveness depends upon the conditions under which it is granted and administered. Two recent surveys have been made of indeterminate permit, which will be of interest to public officials and students of regulation. The first was made by Francis X. Busch, corporation counsel of Chicago and C. M. Dody, assistant corporation counsel of Chicago, for the benefit of IlIinois municipalities in relation to proposed legislation establishing the terminable permit. The second was prepared by Dr. Delos F. Wilcox for the Public Ownership League of America. NOT FAVORED FOR ILLDJOIS The Busch-Dody study presents the situation from the standpoint of the proposed statute in Illinois. It makes a survey of the laws in the several states and brings out the diversity of conditions under which the terminable permit is provided. It shows particularly, that the effectiveness of such grants from the public standpoint, depends upon the rights of the municipalities to initiate regulations and upon their power to exercise revocation in case of 1111satisfactory conditions. Without such rights and power, the cities lose all control over the utilities, and the terminable permit becomes in reality a perpetual franchise. The report is opposed to the terminable permit, not in general, but as proposed in the Illinois bill under discussion. The chief reasons for the opposition are the ones above indicated. &st, under the Illinois statutes the municipalities would have no direct control left over the utilities in their streets, they could initiate no regulations as to service, improvements, or safety. Second, they would obtain an empty right of revocation, because they have not sdcient borrowing capacity under the law to purchase the properties and thus remove an unsatisfactory operator. The general right of public ownership and regulation exists now, but it is useless under the financial limitations imposed upon the muncipalities. HAS FAILED IN ITS PUBLIC MPECl‘S Dr. Wilcox’s report covers largely the same ground, but it is not specifically directed to the lltinois situation. It is a more general study in relation to home rule and government ownership. Its conclusion is that the terminable permit has failed in its public aspects and has more firmly entrenched the private companies in permanent possession of their franchises. Dr. Wdmx apparently would not expect much better results whatever the attending circumstances of the grant. He views it primarily as an instrument for companies but unsuited for public needs unless “its status is definitely established as the handmaiden of home rule and municipal ownership.” He would first make public service the dominant motive, compelling the companies to accept a subordinate status while they continue in business, receiving limited but reasonably liberal returns for actual public service. * What are the Facts as to Niagara Power?A huge public service would be rendered if some795

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726 NATIONAL MUNICIPAL REVIEW [December one would (wme along and tell us the actual truth about Siagara power in Ontario. On the one hand we are told of the magical performance of the Ontario Hydro-Electric Commission,-that it has brought cheap light and power to the small fellow and has given him a new status in modern industry and comforts of life. But we are told also the same hydro-electric system has been a diabolical force in Ontario politics,-has tried to set up a gigantic monopoly in the interest of the persons in power,-has violated constitutional law,-assumed absolute authority,-closed tbe courts of justice against proceedings adverse to the group,-and encroached upon the liberties of the people. The above is the concluding characterization by the late Professor James Mavor in his recent work on “Niagara in Polities” (N. Y., Dutton, 3925). Professor Mavor was a fine gentleman of the old economic school. His faith was firmly founded upon labsa faire and he could see no good in government meddling with business. To him the whole scheme of the Hydro-Electric Commission was a piece of rank socialism which polluted the entire economic and political life of Ontario and the great Dominion of Canada. He mas temperamentally and professionally about the least fitted among economists to make a study of a situation which required great technical understanding and a free balance of mind to weigh relative benefits and evils. Indeed evils there must have been, which have been glossed over by the friends of the Hydro. On the other hand, private utility interests have overworked the hydro propaganda to head off similar experiments in the United States. Professor Mavor, late emeritus professor of Political Economy in the University of Toronto, of course, cannot be placed with the propagandists: he was doubtless sincere; but he waa so obsessed with a mid-Victorian economic basis agains I government in business that he could not distinguish facts from fancies and mould not weigh the relative pros and corn of the situation. We have heard much of the low rates to Ontario small consumers a long distance from the source of supply. But Professor Mavor says that the low rates to domestic consumers have been made arbitrarily low for political purposes, without regard to cost of service. The commission has thus kept itself in power, and bas shoved the burden upon the larger power consumers and upon taxpayers. The costs have been high, the investment extravagant, the management inefficient, and the control politically corrupt. C’SBIASED STUDY NEEDED The picture drawn by Dr. Mavor is not alovely one,-and probably many details of the reality have been unlovely. But it is time that a competent and unbiased study were made of the complicated facts. Dr. Mavor, unfortunately, had neither competence nor open-mindedness for such a difficult piece of research. If we knew the facts, they would throw light upon the national or state policies which should be pursued in the United States in our further development of Niagara and St. Lawrence power. Likewise, they would assist in helping us decide about Muscle Shoals and Colorado River power. They would also help New York. Pennsylvania, and other states in determining how far to go in the public development of hydroelectric projects, or in super power. These are matters of enormous importance for the nation’s future, and they are likely to be decided largely on the basis of propaganda and biased reports. A special federal commission is needed to make a study of the entire situation and report on desirable policy. It should consist primarily of experienced economists and engineers who are free from intellectual control by existing public utility interests and the dogmatic government ownership groups. What we need are the facts scientifically presented from the standpoint of desirable policy. We have had far too many briefs for particular views and interests. 9 Transit Planning for New York.-“The Transit and Transportation Problem” has been published as a part of the “Regional Plan of New York and Its Environs.” The author is Mr. Harold M. Lewis, executive engineer of the technical staff. The report is a sequel to the earlier traffic study. It is divided into three general parts. The first is devoted to the “transit problem.” which includes local passenger transportation within the New York populated district. It makes a survey of the facilities available-rapid transit, surface street railways, and motor buses; presents a study of the traffic, historical, seasonal and sectional; discusses the financial problems, and formulates guiding principles for proper developments in the future. The second part considers the railroad facilities and traffic as distinguished from transit, covering

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19361 PUBLIC UTILITIES 737 freight as well as passenger service. The third part presents estimates of future trafTic. The report is greatly clarified by charts, maps and tabulations. It is an excellent study of a complicated and perplexing situation, which bss profound significance not only to the immediate area but to the country at large. The present confusion, and the growing inadequacy and obsolescence of the nation’s chief terminal facilities on the Atlantic seaboard, should give concern to business and public interests throughout the country. It is extremely important that the many political cross purposes in the section, the unfortunate state boundaries, the rivalries and self-interest of existing railroads and transit companies, shall give way to the national interest, so that the extraordinary port facilities may be developed for the general welfare and prosperity. IS CONGESTION DIMIWISHED? The report contains two points which will require consideration in many other regions struggling with local transit problems. The first is the question how far the construction of new facilities results in dispersal of population and the avoidance of congestion, and to what extent it may actually promote congestion. If new transit lines, let US say subways, are able to bring huge additional numbers to an already congested business district, and thus stimulate the construction of large new business structures, do they relieve congestion or add to it by bringing still greater masses into the limited area? Might not the interest of the region as a whole be better served if no new transit facilities were provided, with the result that husiness would be compelled to disperse over a wider area, less riding, less time spent in transportation, and less congestion in any one zone? This is a grave problem which in any case should not be settled by mere casual consideration. There is danger of mistake in blandly assuming, as is perhaps generally the case,-that mere transportation solves the problem of congestion. But there is also the opposite danger of declaring too readily against needed transportation. The problem is rather one of proper proportions. It involves consideration of several congestion factors, of which transportation facilities are only one. It includes the economic availability of huge buildings, appropriate street and sidewalk space, su5cient air and light, adequate water supply and sewage disposal, and available public utility connections. Undoubtedly if lower Manhattan, or the Chicago Loop, or the most congested region in any city, could be cleared of its antiquated structures and could be rebuilt on modern economic lines, with corresponding street and side-walk lay-outs, it would serve better a much greater business population than is possible at present with the inadequate other provisions. The trouble is that while the available transit facilities have been fairly well modernized, the other elements have lagged far behind and belong to another age. Unless all factors can be advanced approximately in proportion, there is the danger that the better the transit the graver the congestion. WHO SHALL PAY THE COST? The second point which has general importance, has to do with financing new transit facilities and providing for the cost of service. The report disagrees with the prevailing theory and practice that all the costs should be borne by the riders. It shows that such a policy might be selfdestructive, failing to pay costs and die couraging traffic below the economic needs of the community. Moreover, it emphasizes the fact that the riders as such are not the sole group in the community beneEted by adequate transit. It concludes that the directly benefited property owners should bear a due proportion of costs through assessments, and the generally benefited business interests should contribute through taxation. As suggested previously in these columns, the cities will have to consider transportation from the various financial and public angles. First they have to consider whether added facilities are warranted from the standpoint of congestion and total cost, and second they must decide how the cost should be divided among the various groups in the community. Old assumptions and practices must be subject to rigid examination and test.

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JUDICIAL DECISIONS EDITED BY C. W. TOOKE Prafessm of Law, Gemge/own University Mandamus to Prevent Violation of Building Code-Effect of Establishment of Building Line. -In Brooks v. Secretary of the Commonwealth (153 K. E. 324) the supreme court of Massachusetts afIirmed the right of resident tax payers to compel the city authorities to act to prevent the violation of building code by the erection of an apartment house covering in part the space reserved as a set-back from the street. In such a case, the court holds that the petitioners do not have to show in themselves any private right and interest beyond the right and interest of the pub lie. The court defines the effect of the establishment of a valid line beyond which the owner may not build as an easement acquired by the public, and not as a mere regulation of the use under the police power. This doctrine is upheld by recent decisions in Maine, New Jersey, Wisconsin, and inthe federal case of Ambler Realty Company v. Euclid, now pending before the United States Supreme Court on appeal. This theory that the establishment of a building line is the taking of a property right has an important bearing upon the method by which such right may be acquired by the public, whether only by the exercise of the power of eminent domain or through the regdatory force of the police power. * Legislative Control Over Rates of a Public Utility Owned by the Municipality.-In City of Lamar v. Tom of Wdey decided by the supreme court of Colorado, July 6th, (448 Pac. 1009), the question before the court was whether the public service commission of the state had power to control the rates charged by the citj to the town for electric service. It was admitted that under the homerule provisions of the state constitution the city held its lighting plant free from any legislative control so far as fixing the rates to its domestic consumers, but the court held that this immunity from control did not extend to power furnished to customers outside the city and that therefore the public service commission had authority to regulate the charges for extra-mural commercial lighting. Of course, in the absence of Lmistitutional restrictions, the legislature may in its discretion include or exclude municipally owned plants from the jurisdiction of the state public utilities commission (Springfield Gas and Electric Co. v. Springfield, 292 Ill. 236). But the power to own and operate its local public utilities free from legislative control is one of the assured privileges of a city enjoying a constitutional freeholders’ charter. When such a city house undertakes to furnish water, light or power to customers outside its limits, its homerule immunity ceases. The courts of Oregon have applied the same logical rule in Hillsboro v. Public Service Commission, 97 Or. 390,187 Pac. 617, 192 Pac. 390. * Streets and Highways-License to Build Overhead Bridge Connecting Buildings.-In Yale University v. New Haven, 154 Atl. 268, decided by the supreme court of errors, July 3, the university corporation brought an action to determine what rights it had to erect and maintain a bridge over High Street connecting buildings of its Art School. The court defines the extent of the public easement, points out that any interference therewith by a private individual 1s a public nuisance, but declares that, under a power to regulate, the city authorities may grant a license revocable at will for such a use of the streets by private individuals as is reasonable and will not interfere with the enjoyment of the rights of travel of the public. The court concludes that the use requested is a reasonable one, to be exercised, however, only upon securing a permit from the inspector of buildings in accordance with the building ordinance. * Home Rule Charters-Annexation of Adjoining Territory.--A limitation upon the powers of cities organized under freeholders’ charters analogous to that set forth in City of Lamar v. Town of Wiley is illustrated in Barton v. Shickey, decided by the Oklahoma supreme court; 248 Pac. 59% The charter of the city adopted by its people conferred upon the city authorities power to annex contiguous lands. A charter so adopted becomes the organic law of the city and supersedes all laws of the state in conflict therewith,so far as its provisions and the ordinance passed 748

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JUDICIAL DECISIONS 739 thereunder relate to purely municipal matters. An attempt of the city acting under its charter authority to consummate such an annexation without complying with the requirement of consent by the inhabitants of the outlying district, as provided by a general statute, is held to be void. In other words, while the city may confer upon itself the power to annex, that power can be exercised only by complying strictly with the general statutes of the state. Annexation is a matter peculiarly affecting the rights of persons without the local jurisdiction and must be regulated by statutes in the general interest of the public. * Jurisdiction of Federal Courts to Enjoin Enforcement of Ordinances.-In East St. Louis Railway Co. v. East St. Louis, decided by the district court of the eastern district of Illinois on August 9 (13 Fed. 2nd 852), the plaints sought to prevent the enforcement of an ordinance of the city requiring it to remove its tracks from certain streets, alleging that the ordinance was invalid due to the enactment of the Public Utilities Acts of the state, and that the action of the city deprived the plaintiff of his property in violation of the Fourteenth Amendment. The case involved such important interests of all the cities of the state that counsel representing the city of ChicaGo appeared as ammi curiae. In discussing the complaint, Lindey J. applied the well established rde, limiting original federal jurisdio tion based upon the invasion of rights guaranteed the individual by the federal constitution, that the court had no power to act if the ordinance was, as the plaintiff claimed, invalid because beyond the power delegated to the city (Barney v. New York, 193 U. S. 431). The original jurisdiction of the federal courts to enjoin the enforcement of a valid ordinance, which is the law of the state, when it threatens to invade the rights pro. tected by the federal constitution has been often invoked (Mercantile Trust Co. v. Columbus, 203 U. S. 3111, but unless it clearly appears upon the pleadings that the ordinance is a valid exercise of the city's pox-er, the special ground of federal jurisdiction in equity will not exist. * Charitable Trusts-Power of the Ciip to Act as a Trustee.-The supreme court of Rhode Island in City of Providence v. Payne, 154 Atl. R. 276 was called upon to construe a devise by one Dexter of a large plot of land to the city of Providence for the accommodation and support of the poor of the town. Objection was made that the city could not act as trustee for the inhabitants of the town, but the court applies the general rule that in absence of a statute to the contrary, a city may act as trustee under a public charitable trust created for any purpose germane to the objects of municipal incorporation. While the courts may not compel the city to accept such a trust, the legislature may deprive the city of its trusteeship and tramfer it to another.' In the instant case, the testator provided that a stone wall be erected and maintained about the land, that certain buildings be erected thereon, and the land used for the sole purpose of the me of the poor. Upon the basis of a subsequent clause that the income rents and profits of the land be used for the same purpose, the question was raised whether the city might not lease part of the land for building lots to provide an income to support the trust. The court held that other clauses of the will made plain the intention of the testator that all the land should be used for building and grounds, and therefore the trustee had no power to devote part of it to other purposes in order to raise a fund to carry out the testator's wishes, but that its acixptance of the trust devolved upon it the duty to support the charity from the public funds. * Non-Negotiable l+micipal Bonds.-In Jones I. American Savings Bank and Trust Company, decided July 15, 1936 (247 Pac. R. 017), the supreme court of Washington holds that public improvement bonds made payable from a specified fund are not negotiable and therefore the ap pellant bank gained no title to such securities which had been purchased in good faith and for value before maturity from persons who had stolen them. The majority opinion is based on the construction that the recital that the obligation is payable from the proceeds of the special tax implies the conclusion that the city issuing the bond incurs no further liability and that therefore under the provisions of the uniform negotiable instrument act, the bonds like city warrants are non-negotiable. 'Dailey v. New Haven, 60 Conn. 314. Handley Trustees Y. Winchester Memorial Hoepital. 111 Va. 360.

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NOTES AND EVENTS North Carolina Commission on County Government Reports.-Last year, the Governor of North Carolina appointed, at the request of the State Association of County Commissioners. a commission on county government. This commission has now reported and its report has been adopted by the above association. The report recommends that the counties be organized on the lines set forth below. In smaller counties functions here assigned to separate officials may be combined under one, or rearranged as the business of a particular county may demand. At 6rst it shall be optional with ea& county as to how much of the reorganized scheme it wishes to adopt. The planprovided for the following: 1. A board of county commissioners, to be elected by the people for a tern longer than two years, but not all the members to retire within any given year. This will give continuity of business management. It should have supervision of the entire business of the county. The board should have at least the same degree of supervision over fiscal management that the board of education, for example, has over school administration, or the road board over the construction of highways. It should have the authority to employ specially trained men to perform special functions. 2. A business manager, selected and stlary fixed by the board of county commissioners. He may be chairman of the board of county commissioners, or the auditor or some other competent citizen. The duties of the business manager should be to study the entire business of the county. make reports to the cornmissionm, and aid the board in unifying the buciness and in securing the best results from, the expenditure of the funds. 3. A supervisor of taxables, selected and salary fixed by the board of county commissioners. In some counties he may also be the auditor. His duties should be: (1) To keep an up-to-date record of ail the sources of revenue; (2) To inspect property in every section Ot the county for improvements and depreciations and report the same to the board of county cornmissioners, and the commissioners should have authority to readjust values, at least once each year; (3) To inspect offiws receiving fees, fines forfeitures, and penalties, and report the same to the commissioners through the business manager; (4) TO supervise the listing of all taxes and to appoint the list takers; (5) To prepare. the tax books for the collector; and (6) To check the collector’s accounts by the tax books. 4. A tax collector, selected and his salary fixed by the board of county commissioners. The commissioners also shall have authority to select his assistants. He may be the sheriff, if the commissioners desire to elect him. His duties should be to be on the job constantly, collecting the revenue from all sources. He should deposit collections daily, report periqdically to the commissioners through the business manager. He should give ample bond to protect the county’s funds and he should he required at the end of the fiscal year to make a complete settlement. His collections should be checked with the individual amounts due. 5. An auditor, selected and his salary fixed by the board of commissioners, whose duties should be to check all expenditures by the budget and authorize all payments, to hold each department to a strict accountability for living within the budget and to keep a daily audit of all accounts. 6. A purchasing agent, selected and his salary fixed by the board of county commissioners. His duties should be to purchase all supplies after the purchase has been approved and the proper requisition filed. In some counties he might he the auditor or a clerk in the office of the auditor. 7. A treasurer may be elected by the people or selected by the board of county commissioners. He should be the custodian of all revenue, make disbursements promptly, keep vithin the budget of each department, collect interest on bank balances. and keep his books in harmony with those of the auditor. He should be probibited from paying vouchers that exceed the budget allotment. 8. A custodian of physical property, selected and salary xed by the board of county commissioners. He may be a member of the board of county commissioners or some other member of the of6icial family. His duties should be to report to the board the condition of the county’s property and the board should hold the several 730

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NOTES AND EVENTS 731 departments responsible for the care of the property. 9. The following county officers should be elected by the people and their duties should remain substantially as they are now. except where they conflict with duties assigned to officials specified above: register of deeds, sher8, clerk of court, and coroner. 10. The several boards, such as board of education, board of health, board of agriculture, board of public welfare, highway board, etc., should be required to report annually to the board of county commissioners on how the money appropriated to each has been spent, and what service has been performed as a resdt. 11. The machinery for preserving law and order is referred to the president of the Bar hociation to be transmitted to the appropriate committee of that assdciation. No change is recommended, except perhaps in the nature of the reports that should be made. 1%. Relation of the state lo the county government. (a) The general assembly should by a general act make it possible for any county to adopt and maintain an improved form of local government, suitable to the needs of the county. (b) It is imperative that the general assembly adopt 8 policy prohibiting an individual member of the assembly from interfering with the government of his county, as set up by the people in accordance with the law, unless it shall appear to the whole general assembly that the change is demanded by the people of the county, and is in the interests of better ld government. The present parliamentary procedure, which permits a representative through “common consent” to alter, modify, or abolish offices and functions, or to be exempt from the operations of statewide legislation, sometimes as a result of, a factional fight in his county, makes it difficult to maintain 8 good government. (c) The general assembly should set up a state department of finance and accounting to aid counties in readjusting themselves to any improved plan, and in snfeguarding functions essential to good county government, but it should be made very clear that this department shall have no control whatever over the government of the county. (d) The general assembly should provide for the preparation of a code of county government law, and a manual on county government, embodying the law, and suggestions for organizing government in countries of different sizes and wealth, and containing such detailed directions as may be heipful to officials in safeguarding the revenne and expenditures. * St. Louis City-County Consolidation Fa&.The proposal to consolidate the city of St. Louis and St. Louis county into one ded government failed at a special election on Oetober %6. The rejected plan was drafted by the board of freeholders selected under the constitutional amendment of 1934. It represented a victory for the city in the board of freeholders in which the county members (with the exception of one representative who, in order to get the matter before the people, finally voted with the city group) bitterly opposed any Rcheme of complete consolidation. To become effective, the measure needed an atfvmative vote in both city and county. In the city the favorable majority was in the ratio of 7 to 1. but the vote in the county was 2 to 1 in the negative. Only 2% per cent of the city’s registered voters turned out to the polls, but in the county, where the feeling was more spirited, 67 per cent of the registered voters voted. If consolidation had carried, the enlarged city would have had an area of 548.37 square miles. the greatest area of any municipality in the united States. Fifty-five per cent of this area is still farm land, and uncertainty on the part of the farmers 8s to whether their lands would actually be taxed at an sgricultrval rate, lower than the urban rate. is given as one cause for the adverse vote in the county. The St. Louis Bureau of Municipal Research estimates that the enlarged city would have had a population of 931,000; of these 110,oOO reside in the county. The present tax rate is higher within the city than in the county, although the fact that there are over one hundred taxing units in the county, enjoying widely varying tax rates, makes a detailed comparison @cdt. Hostility towards consolidation was strongest in the remote suburbs. These felt that their present town governments were satisfactory and that consolidation meant a surrender of control over loral affairs. With respect to the county vote the greatest strength of the consolidationists lay in the thickly populated communities on the immediate fringe of the city. Much of this section is Unincorporated territory and many residents were am

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732 NATIONAL MmTICIP-4L REVIEW [December ious for an extension of municipal services, which consoiidation would have brought. The county districts were well organized against consolidation. According to the annex+ tionist group the leaders of the opposition were in the main county and local politicians. Unless a talked of initiative petition materializea it will be impossible to get the question before the voters in any form until five years have elapsed. * Ten Years Of Zoning.-In 1916 the first zoning law in this country went into effect. It waa devised and adopted by Greater New York. Since that time zoning has spread to more than five hundred municipalities of the United States. &fore 1916 in every city, including Greater New York, factoriea muld be constructed in any residence or retail business district. Noise, smoke, fumes and heavy trucking blighted the surrounding area. Before 1916 a public garage or stable could locate next door to any home, apartment, or local store. This was a particular hardship to the small homeowner who was striving to pay off an instalment second mortgage and who all of a sudden saw the new garage or stable lessen the value of his home so that his equity was annihiliated. The new public garage or stable next to the established drug store or jewelry shop would drive away customers. The good-will of the small storekeeper would be destroyed. Before 1916 the striker muId buy a strategic lot in a home neighborhood, obtain a permit for some injurious building and tfren sell out at a high price to the neighbors who had no other way of protecting themselves. Before 1916 the out-of-place grocery could seize any residential corner, pushing ita plate glass front out to the street line and cutting off the front lawns of the small homes already built. If the grocer succeeded, a butcher an11 delicatessen shop prehmpted the other corners. Then the neighborhood began to derline, having lost its distinctive residential character. Before 1916 every detached house district was insecure. In proportion as the attractiveness of such a locality increased, apartments came in. In some cases private restrictions retarded these invasions. But private restrictions were seldom applied to protect business or apartment house districts or the home localities of people of small means. Even in the highest class residential developments the restrictions would expire in fifteen or twenty years, after which the inrasions would come with even greater speed Homes would be allowed to run down so that they could be destroyed without loss as soon as the private restrictions expired. Every homeowner was compelled to start an injunction suit on the slightest violation of the restrictions, otherwise the courts would say that the restric tions had been allowed to lapse. The zoning regulations, however, are permanent until the property owners themselves petition to change them. Building departments enforce them by refusing permits for non-conforming buildings or uses. Before 1918skyscrapers could cover the entire lot and extend to any height desired. Enormous cornices would further darken the canyon streets. No law required the division of light and air with one’s neighbors, but the first skyscraper appropriated all there was. With zoning began the new era of skyscraper architecture,-pyramid buildings instead of buildings like packing boxes set on end. The new type of high buildings has already become a predominating feature of up town Manhattan. Streets are lighter and more attractive. The first ten years of zoning have established. its usefulness. The next ten years should make. it a better instriunent to prevent congestion. EDWARD M. BAMETT. * The Albert Russel Erskine Bureau for Street TMc. Research.-The Albert Russel Erskine Bureau far Street Traffic Research, which bears the name of the president of the Studebaker Corporation of America, has been established in Harvard university for the purpose of scientific investigation of various aspects of the street traffic problem. The Bureau was created by the President and Fellows of the University as the result of a gfant by the Studebaker Corporation through the interest of Mr. Pad G. Hoffman, its vice-president, and formerly president of the Los Angeles Tra5ic Commission. Under the direction of the Bureau extensive investigations nil1 be made of conditions in American cities affecting street acddents and congestion. Special attention will be given methods for the reduction of congestion, pedestrian protection, mechanical and automatic regulating devices, simplicity and uniformity in local regulation, administrative reorganization for effective tra5c control, and adequate judicial processes for law enforcement. The results of these studies will be published from time to time.

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19261 NOTES AND EVENTS Public 05cials dealing with street tr&c matters are invited to present their special problems to the director of the Bureau who will freely give his assistance. While there has been no intention of establishing a consulting organization, officials who are confronted with street traffic problems promising valuable general conclusions, may arrange for the personal services of the director. Two Albert Russel Erskine Research Fellowships in the Graduate School of Arts and Sciences have been established in connection with the Bureau. These fellowships pay a stipend of one thousand dollars each per year, and are designed to encourage research and a professional interest in tra5c engineering. Persons holding A.B. degrees from accredited institutions and possessing other suitable qualifications are eligible for appointment. The Bureau is under the direction of Miller McClintock, director of the Harvard University Bureau for Municipal Research. He is the author of “Street Tra5c Control,” and as consultant to the Los Augeles Traffic Commission was the originator of the Los Angeles Tra5c Code. Dr. McClintock is also technical consultant to the Metropolitan Street Traffic Survey of the Chicago Association of Commerce and to the Traffic Survey Committee of the City and County of San Francisco. * The Gasoline Tax is now in force in forty-five states and the District of Columbia. The highest rate is five cents per gallon and is found only in Kentucky and South Carolina. The lowest rate is one cent per gallon, and is found only in Rhode Island and Texas. The modal rate, adopted by twentx-one states is two cents per gallon. H. G. Hendricks, writing in the October Bulletin of the National Tax Association, pints out the remarkable elasticity of the gasoline tax. Increase in rates seem always to return proportional increases in receipts. The reason is, of course, that the demand for gasoline is quite inelastic, so that a change in price of one, two or three cents per gallon seems not to a5ect consumption materially. Opponents of the gasoline tax in New Jersey and New York, two of the four states in which you can still buy gas tax-free, have observed in other states a tendency to increase the rate and assert that there is no telling where it will stop. In but eight states has the rate not been increased, but in four of these the tax has been in effect only two years. The following table reprinted from the Bond Buyer, gives at a glance the present rates throughout the United States. Amount par &Urn staiw Kentucky 5c South Carolina 4 4c Virginia Arkansas North Carolina Florida Miissippi Georgia Nevada 4C Utah 3 $c West Virginia Arizona New Mexico Idaho Oklahoma Maine South Dakota 3c Indiana Oregon Tennessee 23C Wyoming Alabama Missouri California Montana Colorado Nebraska Connecticut New Hampehire Delaware *North Dakota Iowa Ohio Kansas Pennsylvania Louisiana Vermont Maryland Washington Michigan Wisconsin Minnesota Rhode Island 2C (Dist. of Columbia) lc Texas * North Dakota recently voted on raising the gas tax from one cent to two. Uno5mal advicea nre that the proposition carried. * The Traffic Problem plays no favorites. In village and metropolis we find police officials, city councils and chambers of commerce tortured by traffic dif3culties. In various cities special tra5c commissions are studying vehicle flow and devising new ways of controlling it. The recent report of the Norfolk (Va.) Tra5c Commission surveys the entire local situation. Considerable space is given to the pros and cons of parking but no principles to govern it are proposed. The commission finds that the volume of vehicle traffic passing a given spot is no measure of the value of the property for mercantile purposes, and that the central business district is in danger of decay because of the de centralizing trend towards community business centers. The defense against such decay, it is said, lies in the better regulation and routing of tra5c.

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734 NATIONAL MUNICIPAL REVIEW [December Another recent tra5c study made by the New York Conference of Mayors in m6peration with the Metropolitan Life Insurance Company relates to Albany, N. Y. An important feature of this report is the analysis of street accidents .occurring in that city during 1945. In that year 679 automobile accidents were reported to the police. Sixty-four per cent involved pedestrians; 46 per cent happened between intersections on straight, level streets; 75 per cent occurred on dry roads, 76 per cent during clear weather; and 6% per cent in daylight. In other words, an average of about 85 per cent of all automobile accidents happened under the most favorable driving conditions possible. Only 4 per cent of the drivers involved were women. The Progress Report of the National Highway Traffic hodation’s Committee on Electric Tra5c Signals is another brief document which will be appreciated by officials responsible for tra5c control because of the practical advice regarding location of traffic signals and traffic movement. The report is liberally illustrated with figures showing proper location of various types of signals, and explaining traffic cycles, et cetera. Methods of solving the “left turn” difficulty are shown. Although recognizing that prohibition of left turns reduces confusion at any particular intersection, the report points out that this practice materially adds to the number of turns and the total distance traveled by a vehicle in reaching a given point. The result is, therefore, to increase congestion artificially at neighboring corners. * Rochester Must Resist Temptation of Special AssessmentBonds.-The common council of the city of Rochester, N. Y., has before it a proposed “local law” which, if enacted, would arthorize the issuance of special assessment improvement bonds to contractors in payment for work involving a local assessment on benefited property. These bonds would be similar in many ways to the L. I. D.’s issued out in Washington, many of which are now in default. While issued and signed by the city treasurer and comptroller, the bonds would be payable solely out of benefit assessments equal in amount to the bonds issued. Apparently, no provision is made to assure payment of all bonds of an issue in the event of there being a delinquency in assessment payments. As in the case of the Washington type of bond, bonds would be paid off in their numerical order. Cnder section 4 of this “local law,” the city is given the authority to set up a “revolving fund” to buy up special assessment bonds, borrowing on the city’s general credit for this purpose, but there is nothing in this section which makes it mandatory for the city to contribute to this fund. Believing it altogether improbable that: the responsible fiscal advisers of Rochester were in favor of this dangerous plan of financing public improvements, The Bond Bugw has sought the views of City Comptroller Joseph C. Wilson, and is in receipt of a letter from that official stating that the proposal was introduced in the common council Without being submitted to the comp troller for advice and suggestion and that to date his 05ce has not been consulted on the proposed plan or any particular feature of it. Mr. Wilson considers it a bad practice for the city to pss such a law which, as far as he has been able to get any information, has not worked out satidao torily in cities where a similar law has been in effect. Rochester enjoys the very highest credit rating in the bond market, despite the fact that its debt is within a slim margin of the 10 per cent constitutional limitation. To emb& on this proposed plan of issuing through contractors a special assessment bond of such character 8s dealers in high-grade municipal issues would not care to handle would unquestionably result in the serious impairment of the general credit of Rochester, not to mention the costliness of the borrowing to the property owners upon whom the assessments were made. It is di5cult to believe that there is a genuine need for improvements so great as to justify a city like Rochester resorting to special assessment financing of this character.-% Bond Buyer. * Tax Classification Loses in Illinois.-The proposed amendment to the Illinois constitution permitting the legislature to classify property for taxation if a two-thirds vote of the legislature could be secured in favor of such new legislation, was defeated at the election of November a. A favorable majority was cast for the measure, but not a majority of all those voting at the election. Again Illinois has suffered by virtue of a difficult amending procedure. A commendable measure may receive a majority of those 1-oting on it, but to expect that it can secure a majority of all voting at the election when the election involves a stiff fight for governor or United States senator is to covet almost the impossible.

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19861 NOTES AND EVENTS 735 Moreover, many saw in the carefully guarded right to classify property an entering wedge for a state income tax, as indeed it was, and those who fear an income tax voted no. * Important International Conference.-The International Congress of Administrative Sciences rill hold its third meeting in June 1927 in Paris. This Congress held its first meeting in Brussels in 1910, second meeting in Brussels in 1993 and plans to hold meetings at intervals of three years. The Congress is widely attended by the leading administrators of all of the European countries, and furnishes an unusual occasion to get in touch with responsible officials in charge of public administration. The meetings are conducted ordinarily in French, but each delegate is allowed to use his own language. It is expected that a number of American administrators and students of administration will attend the Paris Congress. Correspondence with regard to the Congress should be addressed to Professor Leonard D. White, University of Chicago, Chicago, Ill. * Newport, a staid Rhode Island city, adopted a city manager charter on November 9! by an overwhelming majority. Every ward and every district of every ward voted aye. The charter now goes to the state legislature for final passage. Various officers of the League have appeared in yewport on behalf of manager government, and the Volunteer Citizens’ Committee writes, “We wish to thank the National Municipal League for their valuable assistance and aid.” Professor Edwin A. Cottrell, who made his home in Newport during the past winter, was resident adviser in the preparation of the charter draft. * Voting Machines Break into New Yak City.-More than 600 voting machines were in use at the election last month in New York City. They proved entirely satisfactory from a mechanical standpoint, and thanks to the advance educational campaign, there was little confusion among the voters facing them for the fist time. A local newspaper received complete returns from one precinct two minutes after the polls closed. Readers will red the long, and finally unsuo cessful, fight made by the Democratic organization to thwart the action of a Republican legislature which‘imposed the machines upon the city. Present indications are that at least 1500 more will be installed in 1927 and that by 1948 the whole city will be equipped with the automatic counters. f Louis Brownlow, former city manager of St, Petersburgh, Va.. and Knoxville, Tenn., and a member of the council of the National Municipal League, will conduct a syndicated daily column in newspapers throughout the United States on the subject of municipal government. Before he was appointed commissioner of the District of Columbia in 1915, he had been for fifteen years a successful newspaper man, and his friends will he delighted to know that in returning to his first love he will make available to millions the bene fits of his peculiar experience and extensive knowledge of city government. A question and answer department is to be one of the features of his column, which will be distributed by Current News Features, Inc. * Edward H. Bennett to Advise Treasury.Secretary Mellon has announced the appointment of Edward H. Bennett of Chicago as consulting architectural specialist in connection with the public buildings work under the control of the Treasury. Mr. Bennett is the senior member of the 6rm of Bennett, Parsons and Frost of Chicago, whose practice in city planning and civic embellishment extends throughout the country. He was associated with D. H. Burnham in the creation of the plans of the cities of Chicago and San Frsncisco, and at the present time is consulting civicplanning architect of the Chicago Planning Commission in its very extensive projects in civic planning. Mr. Bennett’s appointment will provide the Treasury with the benefit of the munael and advice of a specialist having broad experience in the solution of problems similar to those which will arise in connection with the public building8 program of the United States government. f Flenile Tra5c Signal.-The Du Ponts announce a new type of tra5c signal, equipped with a swivel spring arrangement which causes it to bend forward when struck by a vehicle and bob erect again after the colliding vehicle hlu passed. The vital mechanism is underground where it is not damaged by collisions. The signal is so compact that it can be placed between double car tracks. The “stop” and “go” signs are so arranged that they are at the normal lie of vision of the motorist. Their rotation is