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National municipal review, December, 1928

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National municipal review, December, 1928
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National municipal review
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National Municipal League
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National Municipal League
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Volume 1, Issue 1

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NATIONAL MUNICIPAL REVIEW
Vol. XVII, No. 12 DECEMBER, 1928 Total No. 150
EDITORIAL COMMENT
Summary In our next issue
of Reviews of we shall publish a Municipal Reports summary of the municipal reports which have been reviewed in this magazine during 1928 by Clarence E. Ridley. Dr. Ridley will grade and rate the city reports in accordance with his proposed essentials of a good municipal report, which were published in the National Municipal Review for March, 1928. It is hoped that this rating table will stimulate closer attention to the form and contents of annual reports by city
*
The National Municipal League is the custodian of a fund of six hundred dollars, the interest of which is awarded annually as a prize to the undergraduate in Reed College, Portland, Oregon, who submits the best essay on a phase of municipal government. The prize for 1928 has been awarded to Mr. George A. Corwin of Reed College for his essay on “Portland and the Pollution of the Willamette River.” The committee of judges who made the awards consisted of Professors T. S. Kerr of the University of Idaho, Jacob Van Ek of the University of Colorado, and Geddes W. Rutherford of Iowa State College.
officials.
Portland Prize Awarded
Experts Study Housing Problem
In connection with the annual convention of the National Municipal League, Governmental Research Association, and National Association of Civic Secretaries, a luncheon was held in Cincinnati on October 16, which was attended by over twenty of the leading housing experts of the United States and Canada. Harold S. Buttenheim, editor of The American City, took the initiative in the matter and prepared a memorandum as the agenda for the meeting. At the conclusion of the luncheon, Mr. Buttenheim was authorized to appoint a committee, of which he is to be chairman, to consider in the near future ways and means for raising funds to undertake a nation-wide study of the housing problem.
The proceedings of the luncheon are summarized as follows by Robert L. Davison, who acted as secretary:
The special subject discussed at the luncheon was a memorandum prepared by Harold S. Buttenheim, editor of The American City, entitled, “Away with the Slums.”
There appeared to be general agreement among those present that much good could be accomplished by a well-organized and well-financed crusade to abolish the slums and provide decent and adequate housing for every family in America.
Some difference of opinion was expressed as to how the movement should be headed, and as to whether the best results could be obtained by helping the National Housing Association to occupy its field more thoroughly than its present
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limited funds and man-power permit. Special emphasis was given to the need for adequate research as to more intelligent land utilization and methods of reducing house-building and financing costs. It was thought by some that propaganda activities might be conducted through the National Housing Association and research work through such a group as the recently organized Research Institute for Economic Housing.
The opinion appeared to be unanimous as to the desirability of all the objectives listed in Mr. Buttenheim’s memorandum, with the exception of paragraphs A, B and C of Section 6. Some of those present were strongly in favor of one or more of these three methods of attacking the housing problem, while others opposed one or all of them. Mr. Buttenheim made it clear that he was not committed for or against these ideas, but had listed them as important subjects for discussion and determination as to policy in the proposed campaign.
Among those present, several of whom took part in the discussion, were Miss Mary E. McDowell of Chicago; Charles Livengood, Alfred Bettman, Henry Bentley, Max Senior, Bleecker Marquette and Fred K. Hoechler of Cincinnati; Morris Knowles and John Ihlder of Pittsburgh; Dr. S. James Herman of Detroit; Mayo Fesler and Miss Charlotte Rumbold of Cleveland; Horace L. Brittain of Toronto; Richard S. Childs, Arthur C. Holden, Luther Gulick, Louis Brown-low and Russell Forbes of New York.
We believe that this project is worthy of the moral and financial support of members of the League and all others who are interested in the very important subject of housing. Further reports will be given as the plans of Mr. Buttenheim and his committee are formulated and put into effect.
The Economics of Recreation
*
William S. Butter-worth, president of the United States Chamber of Commerce, delivered an interesting address before the fifteenth annual congress of the Playground and Recreation Association of America, at Atlantic City on October second, on the economic value of recreation. He pointed out that money invested in the creation of parks and playgrounds is really an economic investment because it almost invariably results in increased land values of abutting and contiguous property. On this question he spoke as follows:
It has long been recognized that parks enhance the desirability of nearby land, thus yielding more taxes to the municipality and boosting the sales value of the property to the owner. This is true because people are willing to pay for sunlight, beauty of surroundings, the opportunity to enjoy wholesome exercise, a sense of space, and contact with things of nature. In the Park Manual recently published by the Playground and Recreation Association and edited by L. H. Weir, several instances of the increase of property values near park lands are cited:
“In 1916 the Board of Park Commissioners in Essex County, N. J., engaged the services of an expert to make a report as to the actual value in dollars and cents of the county park system. The report was made on four of the Newark parks. The following extract is taken from a summary published in the Newark Sunday Call:
‘“The property immediately adjoining the four parks named was assessed in 1905 for $4,143,850 and in 1916 for $29,266,000, an increase of $25,122,150 or 606.3 per cent. At the same time property in the same taxing district and perhaps not wholly outside of what may be called the -park influence, ftas assessed in 1905 at $36,606,907 and in 1916 at $111,531,725, a gain of $74,924,818 or 204.6. per cent. In plainer words, while the property adjoining the parks has increased more than six times in value, property in the remainder of the same taxing districts has about doubled in value.
“‘If the increase in valuations adjoining these parks had been the same as in other property in the same taxing districts, and no more, it would have been $8,453,454, leaving an increase as a result of the parks of $16,668,700. The fortunate owners of this property have been enriched by this large sum beyond what they would have been had the parks not been established.
“‘But this is not all. The cost of these four parks was $4,241,540. The increase is enough to pay for them four times. The cost of all the parks in the county was $6,929,625.47—say $7,000,000. The increase of property adjoining these four parks alone, beyond what it would have been if the parks had not been constructed, is sufficient to pay for all the parks in the county 2.4 times, and the increase from the other parks in the county, while not so great in proportion, is undoubtedly much more than their cost. The increased revenue to the county is already sufficient to pay the interest and sinking fund charges on the bonds issued for park construction, and almost the entire cost of the annual maintenance.’”
The city of Montreal is reported by the City Parks Association of Philadelphia to have acquired 164,504 square feet of land, that is about 3% acres, at a cost of $82,252. In the center it laid out a small park and bounded it by streets. The area taken up by the park and the surrounding streets was 82,466 square feet, or 1 9/10 acres. The city then sold the balance of 82,038 square feet for $99,032, reaping a net profit of $16,780.


THE 1928 CONVENTION AT CINCINNATI
BY LENT D. UPSON
Director, Detroit Bureau of Goiernmentai Research
A summary of the joint conventions of the National Municipal League, Governmental Research Association and National Association of Civic Secretaries, at Cincinnati, October 15—17. :: :: ::
Each successive annual meeting of those sundry civic organizations which first met in 1894 as a “Conference for Good City Government,” reaches in some respects a new high level. This year the Cincinnati meeting of October 15, 16 and 17, was notable, first, for an unusual attendance. The rapidly accelerating interest in civic matters was indicated by representation not alone from bureaus of municipal research and voters’ leagues, but from chambers of commerce, women’s clubs, and kindred groups, as well as by a substantial sprinkling of officials and citizens. Second, the rather unusual papers of Blandford, Gulick, Beard, Story, Collins, and a few others set high standards with which the balance of the program had to compete.
The program of the first day included, as usual, sessions of the Governmental Research Association. In the morning meeting there was an address by John B. Blandford, director of the Cincinnati Bureau of Municipal Research, upon “A Fact Basis for Community Action”; the report of Russell Forbes, secretary-treasurer of the Association; and a rather spirited discussion of future plans.
At the noon luncheon, with Mr. George H. Warrington, chairman of the Cincinnati Bureau, presiding, the formal address of welcome was tendered by Mayor Murray Seasongood, upon whom rather heavy demands were made during the course of the entire convention. Dr. Luther Gulick, chair-
man of the Association, gave a report of the past year’s activities, which was followed by what was probably a forecast of future developments, made by Stephen B. Story, city manager of Rochester, N. Y., in an address linking “Municipal Research and the City Manager.” During the afternoon simultaneous round table sessions were held on “ Special Assessments,” led by Philip H. Comick, and “Financial Statistics of Cities,” with C. E. Rightor presiding and Starke Grogan of the Census Bureau in a title r61e.
In the evening, dinner was provided at “The Barn,” and incidentally researchers and other professional reformers were put in their places by the special convention number of the National Municifal Review, by the portrayal of the “you-tell-’ems” by Mr. Hoeck, recorder of Hamilton County, and by “Some Reminiscences of Municipal Research” by the writer.
The remaining two days of the program were devoted to round table and general sessions covering: “The Negro and Public Affairs,” “Measurement Standards in Government,” “What Is the City Government’s Responsibility in Housing,” “P. R. and Democracy in Elections,” and “Selling the Work of Government to the Public.” Some criticism was heard of these sessions to the effect that no amount of new and constructive material was offered, the discussions and reports thus being largely a reconsideration of developed material.
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On the other hand, the Tuesday evening dinner, with Richard S. Childs, president of the National Municipal League, presiding, was unusually successful both in attendance and quality of program. The Hon. Murray Sea-songood spoke on “Some Hindrances
to Good City Government.” Note-worthy also were the addresses of Charles A. Beard, on “The City’s Place in Civilization,” and of Arthur Collins, financial advisor to local authorities of England, on comparison of “Cities—British and American.”
REPORT ON WORK OF THE NATIONAL MUNICIPAL LEAGUE
For the Year Ending October 1, 1928
BY RUSSELL FORBES
Secretary
This report shows a steady growth in the League’s work and accomplishment.
With a budget of less than $39,000, the National Muncipal League during the past year carried on the following work:
NATIONAL MUNICIPAL REVIEW
The Review is the outstanding medium for reporting progress in municipal government. Each issue is distributed to our members and a considerable number of copies are sent free to prospective subscribers, calling attention to articles of special interest to them. Committee reports and other technical pamphlets are issued from time to time as supplements. A total of 9,697 copies of these supplements were distributed during the year.
MONOGRAPH SERIES
During the year the League published a monograph on The President's Removal Power Under the Constitution, prepared by Professor E. S. Corwin of Princeton University. Manuscripts for two additional monographs are nearly ready for publication. These will be Public Borrowing by Paul Studensky,
and The New York Water Power Situation by A. Blair Knapp of Syracuse University.
COMMITTEE ACTIVITIES
The Model Charter, prepared by the committee on Municipal Government, was revised and re-issued during the year, and has been presented to every city considering charter changes. Over 10,000 copies of the Model Charier have been distributed since it was first issued.
The report of the committee on Metropolitan Government is now in the final stages of preparation, and will be ready for press in the near future.
The report of the committee on Federal Aid to the States, prepared by the chairman, Austin F. MacDonald, was published as a supplement to the October, 1928, issue of the Review.
The committee on Model Budget Law7, under the chairmanship of our treasurer, Mr. Carl H. Pforzheimer, after several years’ study, issued its


1928] REPORT ON. WORK OF NATIONAL MUNICIPAL LEAGUE 723
report which was published as A Model Budget Law in a supplement to the July, 1928, Review. The Model Budget Law has already been widely praised in newspapers and magazines and will unquestionably exert a great influence upon future legislation on the subject.
The preliminary Committee on Teaching Municipal Government in Colleges and Universities, appointed in August, 1928, has already undertaken its work program. A questionnaire has been circulated to all colleges and universities which offer courses in this field as a means for determining the nature of their curricula. The first objective of the committee is the formulation of a set of objectives for such courses.
Plans are now under way for the appointment of committees to formulate, respectively, a model municipal report, and a model administrative code to supplement our Model Charter.
Model State Constitution.—A new edition was issued during the year, but the supply was quickly exhausted. The demand for this publication continues from year to year. A total of 7,500 copies have been distributed since it was first issued.
PAMPHLETS DISTRIB UTED
During the year a total of 22,457 copies of League pamphlets were distributed. Many of our publications are used in classrooms. For example, in one month of the past year thirty-two colleges and universities from twenty-two different states placed orders for classroom use. The table on the following page shows the distribution of our pamphlets.
INFORMATION SERVICE
An average of 500 inquiries were received and individually answered each month during the past year.
These inquiries for information and advice come from public officials, chambers of commerce, research agencies, and other interested individuals and groups, and concern such subjects as: municipal government, county government, city planning and zoning, permanent registration, municipal budgets, and public utilities.
ADVISORY SERVICE
The services of the League are in demand for consultation with city and state governments. During the year staff members and outside consultants advised governments on proposed legislation on optional charter laws, and charter drafting, and took part in several charter campaigns. The League has a preeminent prestige in this field, for it is called upon to aid in practically every charter campaign.
speakers’ service
The League is likewise called upon to furnish speakers for many luncheons, dinners, and during charter campaigns. Such requests are filled by staff members or by recommended outside speakers. Addresses have been delivered by our representatives on a wide range of subjects, including the city manager plan, permanent registration, metropolitan government, the different forms of municipal government, and centralized purchasing.
ANNUAL meeting
The annual meeting provides the means for interchange of ideas on municipal government and a review of the year’s work. The meeting held last year in New York City, in conjunction with the Governmental Research Association and the National Association of Civic Secretaries, was unanimously pronounced the most successful in the League’s history. It was attended by 300 delegates.


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Tide Free Sold Total
Administration of the Gasoline Tax in United States 2 20 22
Administrative Consolidation of State Governments 249 730 979
Administrative Reorganization in Illinois 6 17 23
Airports as a Factor in City Planning 170 384 554
Assessment of Real Estate 5 107 112
City Manager Budget 1 4 5
City Planning and Zoning Budget 0 6 6
Constitutionality of Proportional Representation 1 38 39
Correct Public Policy towards Street Railway Problem 2 23 25
County, The 0 22 22
County Manager Plan 687 696 1,383
Electric Light and Power as Public Utility 4 25 29
Electricity in Great Britain $68 18 386
Employment Management in Municipal Civil Service 2 29 31
Fitz-Elwyne’s Assize of Buildings 302 0 302
German Cities since the Revolution of 1918 3 17 20
Land Subdivision and the City Plan 1 45 46
Law of the City Plan 2 57 59
Loose-Leaf Digest of City Manager Charters 1 36 37
Merit -System in Government 0 47 47
Minor Highway Privileges as a Source of Revenue 2 21 23
Model Bond Law 459 121 580
Model City Charter 174 823 997
Model Municipal Budget Law 1,490 331 1,821
Model Registration System 20 170 190
Model State Constitution 84 907 991
Modern City Planning 6 108 114
Municipal Salaries under Changing Price Level 2 29 31
Notional Municipal League Series 4 105 109
National Municipal Review 2,494 663 3,157
New Charter Proposals for Norwood, Mass 7 10 17
Political Integration of Metropolitan Areas 0 4 4
President’s Removal Power under the Constitution 28 83 111
Primer Chart of Typical City Governments 26 29 55
Reprints of Review articles 703 36 739
Service at Cost for Street Railways 2 17 19
Short Ballot 381 88 469
Special Assessments for Public Improvement 5 92 97
Standards of Financial Administration 220 124 344
State Parks 2 21 23
State Welfare Administration and Consolidated Government. . 3 18 21
Story of City Manager Plan 2,115 6,220 8,335
Zoning 2 81 83
Totals 10,035 12,422 22,457

PROMOTION OF THE LEAGUE’S MODEL LAWS
During the year, the League’s Model Charter has been recommended to, and has been used wholly or in part in the proposed charters in practically every city which has considered the city
manager plan, notably: Flint; Toledo; San Francisco; Oakland, California; East Detroit; Salem, Oregon; Brecken-ridge, Texas; Dallas; and Lincoln, Nebraska.
The Model Registration System has already been adopted by the states of Iowa and Wisconsin, and plans are


1928] REPORT ON WORK OF NATIONAL MUNICIPAL LEAGUE 725
being made for its recommendation to the 1929 legislatures in the various states.
The Model Bond Law has been adopted by the state of Minnesota. Both The Model Bond Law and The Model Budget. Law will likewise be presented for consideration to the 1929 session of state legislatures.
MEMBERSHIP
On October 1, 1927, the membership of the League was 2,034; on October 1, 1928, it was 2,223, a gain of 189. During the year 19 members died, and 302 resigned or were dropped for failure to pay dues; but on the other hand, 510 new members were enrolled, which is the largest number of additions in any year since 1921.
MUNICIPAL ADMINISTRATION SERVICE
The League cooperates with the Governmental Research Association in sponsoring and supervising the work of the Municipal Administration Service, which acts as the secretariat and information headquarters for the municipal research agencies of the United States and Canada. During the year the Service published and distributed six technical pamphlets on municipal administration which have been enthusiastically received by public officials. The secretary of the League acts also as director of the Municipal Administration Service and as secretary of the Governmental Research Association, thus coordinating the work of the research bureaus with our research and publication program.
STAFF
The National Municipal League suffered an irreparable loss through the resignation of Harold W. Dodds as secretary, effective July 1, 1928. Mr. Dodds is now in Nicaragua assisting the U. S. State Department in its supervision of the election for president in that country. The selection of Mr. Dodds for this important post comes as a well-deserved tribute to his expert knowledge of election methods and his splendid services in having drafted in 1922, and redrafted in 1927, the law under which the present election is being held. We are glad to report, however, that Mr. Dodds will return on January 1,1929, to resume his editorship of the National Municipal Review and to assume his new post as professor of politics at Princeton University.
This report, therefore, covers nine months of Mr. Dodds’ administration and only three months of the administration of your present secretary.
Miss Howe continues as the capable, hard-working, and loyal assistant secretary. Without her assistance the administration of the League office would indeed be a difficult task. Richard S. Childs, president, Carl H. Pforzheimer, treasurer, and the members of the executive committee have also been untiring in their assistance. To them, and to the equally hard-working and loyal office staff, the secretary is glad to attribute the bulk of the credit for the accomplishments of the past year.


THE CITY’S PLACE IN CIVILIZATION1
BY CHARLES A. BEARD
The city has been the fountainhead, and not the enemy, of modern civilization; but the modem city, the product of the machine age, must be studied, controlled and Taylorized. :: :: :: :: ::
.America is above all things “practical.” In our vocabulary of contempt there is no more scornful symbol than “high brow.” It seems to be generally supposed that the man who deserves celebration in story and song is the busy individual “who can do things,” even though he may never inquire why he is so laboriously at work or whether he could possibly be engaged in some more ennobling enterprise. In a sense there is justice in the verdict, for were it not for practical persons, indifferent to theoretical ends, the whole superstructure of civilization might come crashing to earth. But there is danger in the verdict also, for practical persons are often unable to calculate the more distant outcome of their actions and can make a lot of trouble in the world; for example, the statesmen of Europe who precipitated the World War were all practical men, trained specialists, and yet the damage they did and the unforeseen consequences of their realistic decisions are awful to contemplate.
May we not say, therefore, that the most practical person is one who builds successfully for the longest future, illuminating the task of the hour by a vision of its distant relations? Assuming for the moment that this is true, no apology is now offered for wandering far away from budgets, accounts, city manager plans, and statistical measurements for municipal
1 Address delivered at joint convention of the National Municipal League, Governmental Research Association, and the National Association of Civic Secretaries, Cincinnati, October 16, 1928.
improvements, into speculations respecting the place of the city in the civilizing process.
THE TRADITIONAL STRUGGLE BETWEEN THE CITY AND THE COUNTRY
Antagonism between the town and country, urbanity and rusticity, capitalism and agriculture, marks the long trail away from the beginning of civilization to the latest political campaign. From it have sprung endless conflicts in parliaments and forums, sometimes raging around scaffolds and flooding out on battle fields. Out of it and in respect of it has arisen a vast literature ranging from Aristotle’s Politics, written in the fourth century before Christ, through the works of Thomas Jefferson, down to the age of McNary and Haugen. In a thousand subtle ways, not yet explored by the historians, this antagonism has affected our literature, our arts, and our theories of the good life. Is it not traditional that Babylon is the home of wickedness and the countryside the source of virtue?
Certainly no small part of the criticism directed against the urban business man springs from the ancient contempt which the fighting landlord had for the trader who supplied him with luxuries. Spengler’s whole book on “The Decline of the West,” one of the three or four mighty books of our time, which has made such a furor in recent days, is built around this historic emotion.
Before he began to canvass for votes, Thomas Jefferson was convinced and
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openly said that “the mobs of the great cities add just so much to the support of pure government as sores do to the strength of the human body. . . . Cultivators of the earth are the most valuable citizens. They are the most vigorous, the most independent, the most virtuous, and they are tied to their country and wedded to its liberties by the most lasting bonds. . . . When we get piled up on one another as in Europe, we shall become as corrupt as in Europe and go to eating one another as they do there.” Even some of the statesmen who, in Jefferson’s time, advocated protective tariffs to encourage manufacturing admitted the evils of cities, but thought they were offset by the utility of industries for national defence and independence.
URBAN STANDARD OP LIVING IS SUPERIOR
Vigor, love of liberty, and virtue, these are the signs of rural superiority, according to the makers of tradition. No one will deny that there were in Jefferson’s day, and still are, some elements of truth in the argument. But it may now be said with safety that sanitation has made our best cities freer from disease and suffering than most of the countryside. We no longer live in the walled and sewerless towns of mediaeval times. Some of the worst conditions of physical decay are in the pure air and under the open sky of the country. Moreover science and the machine have demonstrated that, by the exercise of imagination and intelligence, cities cursed by their slums and ugliness and dirt can be transformed into places of beauty and inspiration. As for virtue, that must be judged in relation to temptation, and from this point of view neither the public nor the private morals of the city suffer by comparison. County, not city, government is the most con-
spicuous failure of American democracy.
Whatever our conclusion on this point for the moment, the fact remains, Aristotle or no Aristotle, Jefferson or no Jefferson, that cities overshadow the country from the Elbe to the Pacific. They increase in number, grow in size, and absorb an ever larger proportion of the population of each industrial nation. Every invention adds strength to them, every increase in production draws the sons and daughters of farmers to their homes and factories. If a boy from an Iowa farm becomes President of the United States next March, it will not be on account of his familiarity with the hoe handle; but because he is primarily an engineer and promoter of business enterprise. If he loses the contest, he will lose to a boy from the sidewalks of a great city. America has seen the last log-cabin and hard-cider campaign.
MODERN CITIES THE PRODUCTS OF THE MACHINE AGE
Unlike the urban centers of antiquity, the cities which dominate our social scene are not built on commerce and handicrafts but upon manufacturing, upon machinery and science, with all that implies for esthetics and the good life. Now no one will deny that industry as developed up to our time has been a deadly foe to beauty and the love of beauty—to the finer things of civilization. If anyone has doubts on this score let him compare any American manufacturing town with Oxford or Cambridge in England —especially with those English towns before the advent of the motor bus. Before the inexorable march of the machine in the nineteenth century, art and architecture crumbled into hideous ruins. Mr. Lewis Mumford is right when he exclaims that: “It is hardly an


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exaggeration to say that from 1830 to 1890, the period when the traditional methods in all the industries were supplanted or at least modified by machine production, there is not a book, a piece of furniture, a pattern in textiles, a cup or saucer of new design, which deserves a place, except as an historical curiosity in a museum of art.” For an even more sweeping indictment of the machine-city, we have only to turn to the writings of John Ruskin.
Criticism of the city is by no means confined to its esthetic aspects. The shrewd French observer, M. Siegfried, declares that America “is a materialistic society, organized to produce things rather than people, with output set up as a god.” Our material prosperity, he continues, “can only be obtained at a tragic price, no less than the transformation of millions of workmen into automatons. ‘Fordism,’ which is the essence of American industry, results in the standardization of the workman himself. Artisanship, now out of date, has no place in the New World, but with it have disappeared certain conceptions of mankind which we in Europe consider the very basis of civilization.”
It would be denying the noses on our very faces to reject such criticism as wholly unwarranted and unfounded. With no little justification such critics might add that, compared with our capacity to imagine and design, every industrial city in the western world is a disgrace to humanity—in spite of the amazing things already accomplished in public works and city planning. But without attempting to measure the exact degree of damnation that ought to be meted out to our machine-cities, we may properly ask: “What is to be done about it?”
THE MACHINE AGE IS HERE TO STAY
One school of thinkers, believing that
no good can come out of the machine, bid us destroy the steam engine and return to handicrafts and agriculture, the balanced and self-sustaining economy of olden times. Doctors of this persuasion point out the beauty of the old crafts, idealize the dignity enjoyed by the independent workman under that system, and in contrast paint a dismal picture of the standardized automaton of the machine shop who spends his days making standardized motions and his nights in the jerry-built house of our industrial slums. It is impossible to ignore the appeal that lies in this scheme of thinking or the attractiveness of the ideal society which it outlines for us.
But whatever may be the heart’s answer, the head makes a clear-cut reply : “Economically it is impossible to go back to handicrafts, to restore the self-sufficient community.1 Whether we like it or not, the machine drives relentlessly forward crushing the old order to earth.” If a return to the handicraft system is economically impossible, then a return to its arts is equally impossible. Dreamers may try to reproduce the beautiful old squares, churches, guild halls, and towers of mediaeval Europe, but as the best German city planners well say, all such efforts are artistic failures, simply because it is impossible in the modern age to reproduce the spirit of the artists who did the old work. The best of modern Gothic, if technically correct, is lacking in the indefinable aura which softens down the austerity of stone and crowns the noblest conceptions of the middle ages with a glory that commands silence. No, the lesson of the middle ages seems to be
1 Time does not permit a discussion of the revolution in the factory system now under consideration in Europe. See W. Hellpach, Grup-penfabrikation, and Paul .Tostoek, Der Ausgang des KapUalismus, pp. 240 ff.


1928]
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729
that beauty is not a gingerbread dec-: oration added to utility, but is basically an expression of the esthetic sense working through the whole structure of economy from top to bottom.
THE IDEALIZED MEDIAEVAL CITY
There is one other lesson in the cities of olden times, not to be ignored; it is that the pictures usually drawn of handicraft and commercial, or premachine cities, are false to life or rather leave out of account the mass of the people. Nearly everybody in America knows about the glories of ancient Athens, the temples, public buildings, and sculptures. How many of them ever asked themselves about the homes and streets of the city, about the art and beauty of the countless thousands who slaved, labored and trafficked in that metropolis? Nearly every American has been to Rome by this time and has delivered an oration to his neighbors on the marvels of the Forum, the triumphal arches, and the Pantheon. How many of them ever stopped to inquire: “How did the mass of the people who toiled and moiled around those centers of glory actually live and work?”
Speaking of the masses in Rome, numbering about 300,000 in the age of Cicero, Mr. W. Warde Fowler tells us that we know little. “The upper classes,” he explains, “including all writers of memoirs and history, were not interested in them. There was no philanthropist, no devoted inquirer like Mr. Charles Booth, to investigate their condition or try to ameliorate it. The statesman, if he troubled himself about them at all, looked on them as a dangerous element in society, only to be considered as human beings at election time; at all other times merely as animals that had to be fed in order to keep them from becoming an active
peril. The philosopher, even the Stoic . . . though his philosophy nominally took the whole of mankind into its cognizance, believed the masses to be degraded and vicious and made no efforts to redeem them.” Cicero, so well known to our boy orators, “when in actual social or political contact with the same masses could only speak of them with contempt or disgust.” These multitudes lived in huge tenement houses; and the tenement house, adds Fowler, “must have been simply a rabbit warren.” Cicero himself, like many of the best families of Rome, had money invested in slum property and we know from his letters that it was not always in a good state of repair.
So, too, of the idealized mediaeval city. It would be easy from authentic records to draw a far from beautiful picture of the life of the nameless masses who lived in fever-infested hovels under heaven-searching spires and glorious town halls, in the old days before the advent .of the machine. Unfortunately for social science, we do not know much about these nameless masses, but we know enough to warn us against any vain imaginations, idealizing the handicraft city. Moreover, living examples can be found today in all parts of China. If anyone wants to see such an object lesson, he can find it there with his own eyes— and nose.
The challenge of the agrarians, I frankly accept. Their right to their economic reward must be freely conceded. The necessity of maintaining a fair balance between agriculture and capitalism is, perhaps, the most important issue of our age, in Europe and America.
But the city is not inherently a menace to civilization, as Jefferson believed. On the contrary it is from the urban centers that the national economy of the future will be controlled,


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whether we like it or not, and it is the culture of urbanism that promises to dominate the future.
CITIES HAVE NURTURED LITERATURE AND THE ARTS
Indeed, we may well ask: What great book, painting, imaginative work, or invention has ever come from the country? Sir Isaac Newton was the son of a farmer, but he developed his talents at Cambridge. Gibbon was the son of a landed proprietor, but he wrote his immortal work in London and Lausanne. The talents of the old South were exhausted in oratory and politics. Dr. Long, of Georgia, one of the discoverers of anaesthetics, failed to make great achievements because he was without the laboratory and hospital facilities furnished by urban centers. Matthew Maury, one of our great scientists, a son of Virginia, unfolded his powers in Washington where the city furnished equipment for his researches, and a government job the leisure and opportunity. Noble virtues flourish in the country, but creative, inventive, and imaginative talents must have the facilities and stimulus of urbanism, certainly more or less, if they are to develop into great powers.
WE MUST MASTER AND CONTROL THE MACHINE-MADE CITY
What then is our obligation and our mission? If we cannot go back to the pre-machine city or recover the arts of the handicraft age, what roads are open before us? First of all, many things appear to be inevitable, and with the inevitable we must work. Cities will continue to grow; electricity will make it possible to remove many of the worst offenses against the esthetic sense; motor roads, released from the cramping limits of steel rails, will spread in every direction, bringing the city and
country closer together; urban centers will expand into urban regions, breaking down for millions the old antithesis between town and country; city planning, having grown into regional planning, will be merged into state and national planning, with technology as its basis. In other words, we are even now in the very midst of transforming the city inherited from the Augustan age of General Grant and Marcus A. Hanna. Only those whose business it is to observe tendencies have any idea of the magnitude of the processes already at work. Moreover, as Mr. Mumford, Le Corbusier, and the new German architects point out, the signs of a new and powerful esthetics, appropriate to the machine age, are already here, promising beauty as well as strength. That is not all; the vision of the new city takes in those masses ignored or scorned by the upper classes of antiquity and the middle ages.
Our first task, then, is not to run from the machine, but to stand fast in its presence, to explore its significance, and to make ourselves master of it. Our second task is to nourish the imagination in the threefold aspects emphasized by Ruskin; associative, penetrative, and regardant or contemplative, and to keep burning his seven lamps of architecture: sacrifice, truth, power, beauty, life, memory, and obedience. Our third task is to encourage bold and imaginative thinking about the potentialities of the city, having faith that there is more hope in exuberant radicalism than in deadly conservatism. If radicals are usually wrong, it must be confessed that the conservatives who suppose things will never change are always wrong. Finally, let us accept the criticism of the European esthetes that ours is a mass civilization, for it is, and let us see what we can do with it, thus offering at least


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THE CITY’S PLACE IN CIVILIZATION
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novelty to an old world heavily laden with other experiments.
But in taking this view, we are not merely American. Many of the best city planners of Europe have frankly accepted steel, concrete, and machinery, and are clothing their dreams in new materials. If it is not sacrilege, I must confess that some of the new working-class houses built by the socialist administration of Vienna are to me more beautiful than most of the old Hapsburg piles, borrowed, copied, and gingerbreaded from half a dozen civilizations and expressing no creative sincerity at any point. Furthermore, it is about as thrilling to see working people living decently as to see upper classes living softly. This is merely personal.
THE TAYLORIZED PARIS OF THE FUTURE
There is high authority for the position taken above. It is the authority of an artist no less distinguished and competent than Le Corbusier. His fundamental position is that we must accept the machine and do our best with it. And in his sketch of a plan for Paris, he has had the courage to outline the field of the coming battle between ideas and materials. “The new event,” he flatly says, “is the machine which has reconstructed modern society from the ground up. However, we have not yet measured its significance. A revolution opposed to all previous cen-
turies! No revolutionary spirit reigns, but we stand in the presence of revolutionary relations. We will formulate no revolutionary solutions but will adjust ourselves to a revolutionary state of affairs. If this adjustment does not take place soon, the growing sickness now threatening us will shatter social life.”
After this preface, Le Corbusier boldly pictures the new Paris—a Paris that will conserve the beauties of the past while eliminating the consumption-ridden areas now spread all around the glories observed by travelers—a Paris that will make use of standardization, steel, and concrete, a Paris Taylorized. Yes, the artist dares to invoke the shades of the American efficiency engineer! Then, without pronouncing any revolutionary formulas relative to private property, he indicates that the rigidities of landlordism will have to yield to the exigencies of productive industries and the requirements of a decent life.
If the task here outlined is staggering in its complexity and beset with oppressive doubts respecting our powers, still it must be admitted that it is as interesting as driving from one gasoline station to the next. Even the. contemplation of its possibilities is as worthy of human nature as meditation on the chances of slipping into heaven through the narrow gate of personal perfection.


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able statistics show 81.99% of our people belonging to the class earning $150 or less per month and 54.51% earning $100 or less per month.1
The purchase of even a small five-room, one-story frame house with modern conveniences, selling at from $6,500 to $7,500, represents a monthly burden of from $85 to $90, including amortization of principal, interest, taxes, insurance, and upkeep. From this fact it can be seen that three-fourths of our people are denied equal opportunity for home ownership. We must concede that there is no hope for social betterment until we have housing betterment—until every self-supporting family can earn and become owner of a home and garden spot in keeping with American ideals and standards.
There seem to be but three ways of meeting this problem, viz.: (1) philanthropy, (2) governmental subsidies or municipal ownership, or (3) public credits.
PHILANTHROPY
Philanthropy, for some unknown psychological reason, will not invest money in sufficient and continuous quantities. This has been amply demonstrated everywhere, with the City Housing Corporation of New York and its splendid efforts in Sunnyside as a noteworthy example. Organized in 1922, it took nearly six years to complete its first project, in spite of the loyal devotion of its president and personnel and its sponsorship by men of high public spirit.
The International Housing andTown Planning Congress, which met in Paris last July, confirms this attitude, as quoted by Mr. George B. Ford: “Private philanthropy should be used wherever available, but it was recognized that private philanthropy alone
1 Income in the United States, National Bureau of Economic Research, 1921, pp. 134-135.
would not solve the problem of low-cost housing.” 2
GOVERNMENTAL SUBSIDIES OR OWNERSHIP
The use of direct subsidies or municipal ownership by recognizing housing as a public utility offers serious objection. While the housing policies of European governments are valuable guides, we must use guarded caution, when it comes to their practical application in our country, and we must shape our program to fit public attitude as well as public need. First and foremost, our principal aim should be to build American character and not to foster the development of a generic, indigent class, forever dependent upon some form of government doles.
Objections to this proposal from the standpoint of municipalities, beneficiaries, and the public at large, are:
A. The bond limits of most large cities prohibit major housing undertakings, and even if such limits are legally extended, any substantia] increment in debt is bound to have a like effect upon the interest rate.
B. Frequent changes in the administration of municipalities will deleteriously affect efficiency of management.
C. Political preferment cannot be avoided, hence a large percentage of incompetency will inevitably result.
D. The relationship of landlord and tenant is-vastly different from that of producer and consumer in the matter of selling water, light, or fire protection. The city must be paternal, sympathetic, even charitable, and at the same time rigidly enforce hygienic, sanitary and health measures, and, above all, collect the rent.*
E. A municipal housing project of this character, would, in time, involve a large percentage of
2 The American City Magazine, August, 1928,
p. 81.
8 The same would apply in the case of purchase and sale, with the city as vendor and the tenant as vendee. With the proposed system of public credits such relation to the municipality is avoided.


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the population and a class whose vote could be easily influenced in favor of the existing administration and per contra, a large body of voters can unite in forcing its demands upon political aspirants for lower rents and lower standards of restrictions.
F. Municipal construction will cost more and may, in part at least, nullify the savings established by the elimination of the cost of financing, tax remission and lower rate of interest during tenure under land contract or other conveyance.
G. Municipal ownership of so large an undertaking would involve a substantial loss of taxes in addition to a probable operating deficit. The resulting increment in taxes may become burdensome to other home owners as well as to industries.
H. Admitting that we may be forced to adopt municipal ownership in order to provide proper housing for a certain stratum of society, we should first exhaust every other means to provide an opportunity for a self-earned, self-owned home for every self-supporting family and thus boost citizenship to a higher level of aspiration and self-respect.
I. While some may welcome the innovation, others will object to being stigmatized by governmental subvention.
J. The public is not convinced that a municipal utility of this character would function happily or that direct subsidies in any form are economically sound.
K. American tradition insists upon the policy of equal opportunity and constructive helpfulness but not charity.
PUBLIC CREDITS
Public credits seem to be the logical solution to the housing problem of the normal self-supporting family. Credits, properly applied, are and always have been a sound economic policy. Our entire economic system, whether applied to individuals, corporate entities, or nations, is based upon credits. The principle of public credits is not socialistic or radical. Rather, the housing conditions in the modern industrial centers have so radically altered that families of the lower wage group find it impossible to obtain hous-
ing facilities that will measure up to American standards of living. With this point of view, prominent leaders of state and nation are in complete accord.
ENDORSED BY PROMINENT POLITICAL LEADERS
Mr. Herbert Hoover has been prominent in efforts for housing betterment and his position in relation to farm relief clearly defines his attitude on public credits. In his acceptance speech he states:
“With that objection I have little patience. A nation which is spending $90,000,000,000 a year can well afford an expenditure of a few hundred millions for a workable program that will give to one-third of its population their fair share of the nation’s prosperity. Nor does this proposal put the government into business except so far as it is called upon to furnish initial capital with which to build up the farmer to the control of his own destinies.’’
Governor Alfred E. Smith’s efforts for better housing in New York, as well as the measures he has sponsored, include tax remissions and subsidies— more advanced than the principle of public credits.
Governor Fred W. Green of Michigan summarizes his acceptance of this principle in unmistakable terms in a public message on February 4, 1928, in which he says:
“ No one should shy away from it on the theory that a program of public building is radical. All remedies for new conditions must be radical just as the conditions themselves are radical.”
For over two years I battled with this question myself and was finally compelled to admit that there seemed no other way of solving the housing need of the large majority of our people. During the last three years I have had occasion to analyze its various aspects and to discuss them with bankers, manufacturers, business men, sociologists, and economists, and none of them have been able to offer any sub-


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stitute or any other solution to this paramount question. With the health, welfare, and comfort of three-fourths of our people at stake, we should be willing to re-align our traditional attitudes in order to meet the unprecedented economic change. Nothing should be allowed to interfere with progressive measures leading to this desideratum, for no other effort will do so much toward fostering a deep appreciation of American ideals of government and society.
CONTROLLING PRINCIPLES Now as to the practicability of the use of public credits, I do not know of any method that offers so many advantages and yet contains so few inherent faults. By making ample capital available through public credits and combining it with mass buying and mass construction, we are building our plan on a firm foundation and along sound economic lines. Duly recognizing the force of American traditions, the intricacies of our political machinery, and the mandates of our economic institutions, a group of controlling principles are hereby submitted as fundamental to any plan involving public credits. They are:
1. No philanthropy.
2. No gift of public money.
3. Cost to purchaser, including all charges and
amortization of principal, must approximate one-fourth of income, namely, $25 to $37.50 per month.
4. Non-interference with the economic status of
the real estate and building interests. Hence, accrued benefits must be limited to family incomes of $150 per month or less, a class now unable to buy or carry a modern home on a commercial basis.
5. Must be non-partisan, non-sectarian and free
from political interference. Hence, neither the state nor its political subdivisions should have any part in either the purchase or the development of the land.
6. Construction must be of face brick, artificial
stone, or concrete, to permit amortization of principal over a long period of years and to reduce annual upkeep to a minimum.
To meet the rigid requirements of these principles, we are forced to take four important steps:
1. Eliminate cost of financing by making ample
capital available at reasonable rates of interest through public credits by means of establishing a home loan commission. This item alone constitutes 20 to 25% of the selling price of the average workingman’s home, purchased on the deferred payment plan.
2. Purchase raw acreage for cash in parcels of
not less than 200 acres, thus reducing the cost of land.
3. Purchase materials in like manner, in quan-
tities for not less than 1,000 homes, thereby lowering their cost.
4. Schedule the building program on a mass
basis, in communities of not less than 1,000 homes per undertaking, thus forcing the cost of production to the lowest level.
THE ACCOMPLISHMENT OF THE METROPOLITAN LIFE INSURANCE COMPANY
Of these four advantages, the last three are well established and in common usage by many large concerns. In the field of housing, the most noteworthy achievement is that of the Metropolitan Life Insurance Company, which constructed, during the period of housing shortage in New York, fifty-four apartment buildings, representing the largest capital investment of its kind. Having ample capital and using modern mass buying and production methods, they were able to rent these apartments for less than one-half the commercial rate charged for apartments of a like class, and in addition thereto, to pay six per cent on their investment, caring for all necessary amortization, depreciation, upkeep and other charges, and to show a substantial margin for surplus purposes.
Briefly, the community plan will


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take advantage of many essentials not otherwise feasible, viz.: Architectural variation in line and multiform grouping; a broader field for landscape treatment, including parks and playgrounds; and practical lessons in self-government, such as community administration, recreation, entertainment, welfare, etc. By pooling of interests, we may expect an improved spirit of common fellowship and community solidarity, thus forwarding the ideal of Americanization.
HOW PUBLIC CBEDITS WILL BE APPLIED
1. Heme Loan Commission.—To establish a system of public credits on a non-political basis, it was found advisable to have a distinct cleavage between the loan and housing bodies. Thus we will have a home loan commission for financing purposes and housing corporations to buy the land and to develop the communities. The proposed home loan commission is intended to operate on a regional basis, obligating only the regions needing and desiring it. Its powers will be limited to issuing and selling housing bonds, loaning the proceeds only to non-profit housing corporations to the extent of their gross requirements, and charging a rate of interest sufficient to cover operating costs plus one per cent annually for building up an emergency fund. This commission will provide proper method for repayment of said bonds, to be amortized over a period of twenty to thirty years—preferably the latter—in order to reduce annual amortization of principal to a minimum.
This commission is intended to be a legal instrumentality of the district or region it embraces and is to be authorized to pledge the faith and credit of said district. Said commission will be under state control, the governor having authority to appoint five commissioners, not more than three of
whom shall be drafted from the party in office, to serve six years, excepting that the initial appointments shall be for terms of two, three, four, five, and six years, respectively. Commissioners shall serve without compensation either for time or for any expense incurred. This provision is likely to attract men of high calibre and public spirit.
2. Housing Corporations.—-The housing corporations will be organized wherever they are required and wanted and will have exclusive authority to buy land and to build communities. Each will be a distinct corporate entity, the same as any other business corporation and will operate on a non-profit basis. Each housing corporation will be responsible for its own acts, will function under a special charter to be granted by the legislature which will include suitable safeguards, restrictions and limitations. The city or county in which it is located will not be financially responsible for its undertakings, although its members will be appointed by public authority (mayor or board of county supervisors, as its location may indicate), in the same manner and on the same basis as the home loan commission.
As an additional precautionary measure, it may be deemed advisable to provide that members of the home loan commission, as well as members of the housing corporations, shall be selected from a list of nominees to be submitted by various organizations such as engineering societies, real estate boards, chambers of commerce, bar associations, federations of women’s clubs, councils of churches, teachers’ associations, etc.
Assuming the home loan commission as actually functioning, and a city desiring to undertake a community building project, the mayor will appoint a group of citizens to form a housing corporation, which will borrow


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its capital requirements from the loan commission, such loan to be secured by a first lien on all property purchased including improvements; and will buy not less than 200 acres of land and proceed with the construction of a community through its executive personnel.
Various safeguards have been carefully considered in connection with the operation of the home loan commission and housing corporations, and include all reasonable provisions relating to the financial, legal and sociological aspects of the proposal.
CONCLUSION
In order to bring a modern cottage in a livable community within the budget limits of families earning $150 or less per month, it is necessary to construct such homes at a cost not exceeding forty per cent of the normal commercial selling price on a deferred payment plan. To prove that this is feasible with ample public credits, a piece of land was selected, a community plan was drafted, a series of attractive bungalows containing four, five and six rooms each was chosen,
and all plans and details were submitted for bid to two firms of reputable contractors. These bids were to include ample bond to cover completion of the community within two years. These independent bids proved with fair conclusiveness that these homes could be constructed under these conditions at a cost below 40% of the commercial selling price.
A further check-up was undertaken to allocate the large differential between the total cost of homes constructed on a mass production basis and the commercial selling price of homes built individually. No difficulty was experienced in doing so.1
From the foregoing, we are forced to the conclusion that there seems to be but one practical way of meeting this problem and that is by bringing the cost of a home with American standards down to the wage level of the group under consideration.
1 The author will be glad to furnish a copy of the plan of the model community, and copies of the tables showing the estimated cost of development and the savings to be effected by mass production, to any interested reader who will write him at Buhl Building, Detroit.


ECONOMIC FACTORS IN CITY PLANNING
BY WILLIAM B. MUNRO
Vice-President, National Municipal League
How the New York regional survey is helping to put city planning on a safe and sure basis. :: :: :: : ::
The science of city planning has been greatly improved during the past dozen years. It has widened its scope, bettered its technique, and become much more regardful of the actualities. The work of the Regional Plan of New York and Its Environs is giving us an impressive demonstration of this newer and broader approach, for it rests upon what ought always to have been a self-evident proposition; namely, that the attainment of greater economic efficiency is one of the prime considerations in city planning and not merely an incidental one.1
In keeping with this idea, the committee has insisted that the underlying economic factors in urban life and location be mastered before pencils and alidade are set to work. The economists have been called into camp as an advance surveying party for the enterprise. To them was committed the initial job of examining the trends and tendencies of business in the metropolis and its environs, “with the object of throwing light upon the economic activities best suited to the region and to the different areas within it.”
The present volume incorporates the results of their study. In due course the conclusions of the economists will be considered along with those reached by the engineer and the architect, the
1 Regional Survey of New York and lie Environs. Vol. I, Major Economic Factors in Metropolitan Growth and Arrangement. By Robert M. Haig and Roswell C. McCrea. Issued by the Regional Plan of New York and Its Environs, New York, 1927, Pp. 111.
lawyer and the administrator. The ultimate plan will thus be based upon data and conclusions resulting from several thoroughgoing studies, each independent but interlocking. This, of course, is what a city plan ought always to be, but almost invariably has not been.
CITY PLANNING OFTEN OVERLOOKS ECONOMIC FACTORS
Community planning in the United States has been for the most part narrow in scope and unscientific in procedure. Its slogan of “The City Beautiful” has been an ill-chosen one, unhappy in its implications. It has stamped upon the public imagination the general impression that city planning is a matter of widened streets and new parkways, civic centers and athletic fields, monumental high schools and great white ways—all of them promoted with a sublime forgetfulness of such prosaic incidentals as bond issues, tax limits, special assessments, and constitutional limitations. City planning has been too closely associated with landscape architecture; it has been altogether too disdainful of grim realities in the fields of law, economics, finance, and politics. With not altogether felicitous results, it has repeatedly endeavored to solve problems of urban congestion and reconstruction without first securing, by the compilation of adequate data, any real grasp of the complicated economic, social, and political factors involved. Even the zoning of a large community has
738


ECONOMIC FACTORS IN CITY PLANNING
739
often been dealt with as an enterprise requiring no more apparatus than a block-and-lot plan to be checked off into areas by someone with a penchant for order and symmetry. Thereafter, and quite naturally, the city council has been obliged to spend much of its time shifting land from one zone to another in accordance with business trends which any careful economic survey would have disclosed in advance.
THE HUMAN FACTOR IN CITY PLANNING
City planning must deal with people as well as with things. It must reckon with human interests and idiosyncrasies. The happiness of the individual citizen does not altogether depend on the attractiveness of the physical environment. A city which does not provide free scope and even encouragement for the growth of normal economic activities is not a well-planned city, no matter how strongly its street layout or its zoning scheme may appeal to the artistic imagination. Laws and ordinances need to be straightened, sometimes even more urgently than streets. The financial aspects of planning and replanning cannot be relegated to a postscript, for they are of determining importance. More blue-prints have gone to the waste basket on this score than on any other, and deservedly so. I recall, for example, a street re-planning scheme which was made for a certain Pacific Coast city of about sixty thousand people a half dozen years ago by one of the best known city planners in the United States. As a plan it was a masterpiece in all respects—except that the cost would have exhausted the borrowing power of the city five times over! A greater futility could hardly be imagined.
Too much city planning has been done with the idea that the sky is the limit to what a municipal corporation
can borrow and spend. Too much of it, moreover, has gone on the principle that all forms of business ought to go and stay where they are put, not where they want to be. And too much planning has confined itself within the polit-tical boundaries of single municipalities without due need to the essential economic and social unity of whole regions round about. Political boundaries are usually the outcome of an accident, or a series of accidents. They have no necessary relation to the problems of transportation, traffic congestion, or airport facilities; all of which treat such boundaries as if they did not exist.
STUDY OF THE CAUSES OF CONGESTION
City planning, fundamentally, is an enterprise designed, to reduce the friction of space. Its outstanding purpose should be that of adjusting activities to areas and resources, both of which are limited,-—though not with absolute rigidity. The problem is to expand both and make them go farther. To that end, city planning must inevitably undertake a study of what is being crowded, and what causes the crowding, before it passes to the formulation of plans for relief. That, in a word, is the point of approach adopted by the Regional Plan of New York and Its Environs, and the present volume embodies the first installment of the inquiry into causes.
ARE INDUSTRIES PROPERLY LOCATED?
Where do things “belong” in a metropolitan area? Messrs. Haig and McCrea began with the hypothesis that things belong where they have established themselves; or, to put it another way, that in the competitive struggle for urban sites, the different economic activities tend to gravitate (or to be relegated) into those neighborhoods or localities which are really the


740
NATIONAL MUNICIPAL REVIEW
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best places for them when all the influencing factors are taken into account. By observing the actual drift it is reasonable to expect that some light can be thrown on the outlines of a pattern or plan which would be ideal from an economic point of view.
Indeed this is the only way to get city planning upon a scientific basis and keep it there, for the success of the movement depends in the last analysis upon the answer to the question: “Does it pay?” Industries buy “accessibility” just as they buy raw materials and labor. They pay for it in site-costs and high taxes. Often they pay too heavily. If city planning (by improving transportation, relieving traffic congestion, and by intelligent zoning) can increase this accessibility without increasing the cost of it—there is no limit to the success and popularity which it may hope to achieve. But it must deliver in accordance with the pragmatic test.
The region of the metropolis affords an admirable area for the study of these natural trends in business migration, segregation, and distribution. Its magnitude has enabled the study to be conducted on a large scale, thus minimizing the occurrence of the exceptional, and bringing into bold relief some tendencies which do not become explicit in smaller communities where the pressure for space is not so great. The complexity of the New York region, moreover, implies that every economic activity is not only represented, but well represented. Hence the results of the study are too voluminous to be included in a single monograph. The details have been relegated to supplementary volumes,1 and only the summaries are given in this one. Indeed the main purpose of the present volume is to outline and submit for criticism certain tentative hypotheses concern-
1 Volumes 1A and IB of the Regional Suroey.
ing the natural and proper assignment of economic activities to urban areas.
The study of location trends and tendencies has covered, in this instance, about a dozen types of business activity; including the tobacco products industry, textile manufacturing, printing, the men’s wear and women’s garment industry, wholesale markets, retail shopping, and financial institutions. The conclusions, as set forth in the closing pages of the volume, are of great significance. It is believed that, in the absence of control through adverse zoning, a very large number of fabricating industries will cling tenaciously to sites in the center of an urban area, even in so vast a metropolis as New York. But there are other industries, with different characteristics, which inevitably tend to locate or to drift away from the center and will do this wholly irrespective of any impetus from the zoning laws. Others, again, are edging their way outside the metropolitan region altogether. For example, those industries which employ female labor of a relatively unskilled character, with standardized processes and on a large scale, are drawn to the proximity of heavy man-using industries, wherever the latter may happen to be.
STORAGE FACILITIES IN LESS CONGESTED AREAS
The authors call attention to one very significant practice—the tendency to separate storage from other business functions. Already a large part of the stocks sold in the wholesale markets of New York City are stored in New Jersey. This specialization and physical segregation of the largest space-consuming function in many forms of business will probably become more common and more extensive as time goes on. Conclusions regarding


1928|
PUBLIC PERSONNEL POLIC\ OF BORDEAUX
741
future developments in the central shopping region and in the financial district are also set forth and will repay reading.
All in all, the interest and significance of this volume cannot easily be over-estimated. No one who studies it from cover to cover can doubt that the whole city planning movement is being helped to a safer and surer basis
by this work. It deserves attention from many quarters—from the student of applied economics, municipal government, business administration, and real estate values. Certainly the man who desires to be posted on industrial New York can find no better textbook than this. The diagrams which are so liberally used throughout the volume add greatly to its usefulness.
THE PUBLIC PERSONNEL POLICY OF THE MUNICIPALITY OF BORDEAUX1
BY WALTER R. SHARP University of Wisconsin
The administration of the civil service of a typical French city, based on the author's first-hand investigation. :: :: :: :: ::
With a population of a quarter of a million, Bordeaux is the fourth city of France. Before the war, commerce, chiefly in wines, was the essence of its prosperity. But thanks to its splendid situation on the Gironde, only sixty miles from the Atlantic Ocean, it became almost overnight a great port of transshipment during the war—the port which fed, as it were, most of France, Italy, and Switzerland. For four months it also enjoyed the prestige of serving as the provisional seat of the French government; and from 1917 to 1919 it was one of the principal bases for the American Expeditionary Force. Miles and miles of new docks, with the most modern maritime freight facil-
1 This article is based upon materials gathered and direct observations made during a year’s sojourn at Bordeaux, 1920-21, and again during 1927, when the writer was a traveling fellow of the Social Science Research Council studying French public personnel administration. Except where otherwise indicated, the statistical data here presented was obtained directly from the office of the municipal secretary of Bordeaux.
ities, were constructed along the banks of the Gironde j ust below the city. An important wartime industry sprang up, and the old town famous for its wines and liqueurs took on an animated American aspect that has never entirely disappeared. The city has many spacious parks and gardens, with broad, tree-lined boulevards forming a semicircle around it, the river serving as the curving diameter between Bordeaux proper and La Bastide on the other side. Bordeaux is also blessed with its full share of historic monuments, among which stands its imposing Grand Theatre, the prototype of the more celebrated but less pleasing Paris Optra.
The natural gateway to French colonial Morocco and West Africa, Bordeaux has also been since 1915 the home of the leading French colonial exposition, held each spring in the beautiful Place des Quinconces, which looks out toward the point where Lafayette set sail for America a hundred and fifty years ago.


742 NATIONAL MUNICIPAL REVIEW [December
THE GOVERNMENTAL ORGANIZATION
Like all French cities except Paris, Bordeaux is governed by a municipal council elected integrally every four years. This legislative body chooses from its thirty-six members a mayor and twelve “adjoints” for a term identical with its own. It is these thirteen men who form, as it werq, the “political” cabinet of amateurs that supervise and coordinate the work of the professional administrative staffs of the city government. Each adjoint, an unpaid, part-time official, is assigned by the mayor to one, or sometimes two or three, of the administrative departments as the political head. At present, these departments are organized as follows:
1. Central secretariat (at the mairie).
2. Finance and octroi.
3. Municipal police, of which the commissioners
are appointed by the Minister of the Interior at Paris.
4. Administrative police (services of sanitary
inspection, etc.).
5. Public works (including water supply, street
maintenance, parks, tramway, and fire protection).
6. Etat civil (vital statistics).
7. Assistance and public hygiene.
8. Public instruction (the city maintains a few
schools of its own).
9. Fine arts and architecture.
10. Municipal rSgie (operation) of gas and
electricity.
11. Burials and cemeteries.
12. Tax collection, military and electoral affairs.
THE SIZE AND COST OF THE CIVIL SERVICE
To man these services there was required in 1926 a personnel numbering 3,090 persons, classified broadly in three main divisions: (1) administrative, with 221; (2) technical, including professional, and (3) skilled and manual labor, the last two with a combined personnel of 2.869.1 A comparison of the size of Bordeaux’s civil service with that of three fairly analogous American cities is presented in Table A below.
Since 1900 personnel costs at Bordeaux have grown as seen in Table B.
These figures show that since prewar days (1913): (1) the total municipal budget has increased five times, (2) the payroll for city employees has increased seven and a half times, and
1 The number of employees in each department is not rigidly fixed by regulations, but may vary according to the current needs of the department.
TABLE A
City Population Total personnel Ratio Per cent of budget absorbed by payroll
Bordeaux 253,386 (1926) 3,090 1 to 82 38
Newark 414,524 (1920) 4,847 1 to 86 55
Seattle 315,312 (1920) 6,012 1 to 52 50
Dayton 152,559 (1920) 973 1 to 157 63
TABLE B
Year Total budget (in francs) Payroll (in francs) Per cent of total Average per capita compensation
1900 12,539,670 3,690,035 25 Data not available
1913 18,191,282 4,708,271 26 2,000 francs (roughly)
1920 54,833,453 15,639,910 28 4,800 francs (roughly)
1927 91,041,474 35,068,658 38 11,350 francs


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(3) the per capita salary and wage scale has increased five and a half times.
But since the cost of living in France has risen more than six times during this fourteen-year period, it appears that as a paymaster the city of Bordeaux has not quite kept pace with the level of prices. In contrast with American compensation standards, the Bordeaux average of $200 in 1913 and $454 in 1927 seems pitifully low. While the low average is due in part to the presence on the city’s payroll of a considerable number of part-time employees, it corresponds closely to the average pay of members of the French national civil service for the same period.
THE MERIT SYSTEM
The civil service of Bordeaux has since 1914 been regulated by a personnel code nominally enacted by the municipal council, but actually drawn up by an ad hoc commission of twelve members on which the staff is represented equally with officialdom.1 Prior to 1919 the mayor in most French towns was free to make appointments and promotions as he pleased; but a national law passed that year requires all cities of more than 5,000 inhabitants either to adopt, on their own initiative, legal regulations insuring recruitment on a merit basis and removing municipal employees from the demoralizing effects of partisan politics and personal favoritism; or, failing that, to accept “the standard code of civil service regulations (reglement-type) prepared by the Council of State.” 2 Action in this direction by the city council of
‘The “official” side of this commission consists of the mayor, one adjoint, and four municipal councillors. The present code dates from 1922, the earlier one having been superseded that year.
2 W. B. Munro, The Government of European Cities (revised edition, New York, 1927), p. 811.
Bordeaux, along with that of Lyons and a few other large French cities, not only antedated this law, but went beyond the minimum requirements of the standard code worked out by the administrative jurists of the high tribunal at Paris. The principal reason for this earlier and more advanced action was the effective pressure brought to bear upon the municipal authorities by the professional associations (syndicate) into which over 85 per cent of French municipal employees are organized.3
The personnel code now in effect at Bordeaux applies, with a few unimportant exceptions, to “all the func-tionaires, employees, agents or laborers in the municipal services.” As was stated earlier, this personnel is classified under three heads: administrative, technical, and labor. At the top of the administrative hierarchy stands the “secretaire de la Ville,” who, somewhat like the English town clerk, is a permanent official advising the mayor, and who acts also as the personnel officer of the city administration. Generally speaking, he supervises the operation of the several municipal services by transmitting to them the mayor’s instructions and giving to them certain coordinating directions of his own. Below this municipal secretary come the chefs de division, ou de service, who are the real professional heads of the several departments, or lesser divisions, responsible to their respective adjoints for the proper functioning of their services. Under the chefs de division are a varying number of bureau chiefs distributed as needed through the different services. Each of these men has charge of a subordinate staff of ac-
• Their national organization, with about 43,000 members, includes the employees of territorialdtpartemenU as well; but the latter are few in number. The police, however, are organized separately.


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countants, clerks, copyists, stenographers, etc., consisting since the war mostly of women. All this staff constitutes the central “ secretariat ” at the Hotel de Ville.
CLASSIFICATION OF THE CIVIL SERVICE
In the technical and professional class are to be found a great variety of municipal specialists: engineers, architects, inspectors of public works, supervisors of the public weights, the commissioners and inspectors of police, and public health personnel. Included in it also are a small number of educational administrators and teachers who are paid by the city instead of by the central government. The third personnel category, consisting of skilled and unskilled laborers—foremen as well as ordinary artisans—is subdivided into ten wage groups ranging from 11,000 down to 6,000 francs (not counting family allowances and cost of living bonus). This last category, of course, makes up the rank and file of the 3,090 persons on the city’s payroll.
EXAMINATIONS
With the exception of ordinary laborers, who are usually subjected merely to qualifying trade tests, recruitment at the base rests upon open competitive examination. To highly specialized and professionalized posts, however, most appointments are made after the examination of official titles and diplomas granted by the properly accredited training schools, of which there is no end in France, due weight also being given to testimonials and records of professional experience. Only occasionally are such candidates subjected to oral interview; and when that procedure is followed, a special board, or jury, is appointed by the municipal secretary for the purpose. For the rest of the technical positions
[December
and all the administrative posts, the regulations require that open competitive examinations be held. To be eligible for these examinations, a candidate must be a French citizen, preferably a resident of Bordeaux, no more than thirty years old, and be able to produce a certificate of physical fitness from the municipal medical commission.
PREFERENCE FOR WAR VETERANS
Under a national law enacted in January, 1923, French municipalities are further required to reserve to pensioned veterans of the World War at least one-half of the vacancies that occur in the lower grades of municipal employment, while three-fourths of the positions for which women are eligible are reserved to widows of ex-service men. As one would expect, these provisions have already operated so as to affect adversely the quality of subordinate personnel, especially office employees, and as time goes on, its consequences will doubtless become more and more disturbing to the administrative efficiency of the city government.
FILLING VACANCIES
When vacancies actually occur, or are about to occur, in any department or special class of work, notice of the time, place, and character of the examination, as well as of the salary attached to the post, is placed upon the official bulletin board at the town hall and sent to the local press. An examining board consisting of the mayor, or more often an adjoint as his alternate, two members of the municipal council, the municipal secretary, and two division chiefs, is appointed to prepare and conduct the tests. While the regulations leave this board free to adapt the examination to the type of position to be filled, the character of the tests


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1928]
employed undergoes little or no change from year to year. General education, always stressed, is given a varying value according as the work is legal, accounting, engineering, or clerical.
NATURE OF TESTS
Candidates for clerkships, for example, take a double test: first, an “elimination” test of (1) writing, (2) spelling, and (3) elementary arithmetic; and second, if this be successfully passed, a “definitive” test consisting of (4) the preparation of a short essay on some non-technical subject, and (5) oral questions on French municipal law and the elements of constitutional and administrative law. While these five distinct tests are all graded on a scale of 20, the grades are given different coefficients, as follows:
Elimination
(1) Writing............................... 1
(2) Spelling.............................. 3
(3) Arithmetic............................ 2
Maximum points.................... 120
Definitive (final)
(4) Essay................................. 3
(5) Oral................................ 2
Maximum points.................... 100
A candidate must make at least 80 points in the elimination test to be admitted to the final, and a total of 150 points is the minimum passing grade for the entire examination. Additional points (ranging from 5 to 10) are allowed for personal appearance and the possession of certain academic diplomas and certificates.1
To those acquainted with recent developments in the recruitment of
1 Employees already in another branch of the service, as well as their sons, and the sons of retired employees and crippled veterans, are the beneficiaries of a five per cent addition to their final grades.
policemen in American cities, the method used at Bordeaux will seem exceedingly simple, if not primitive. If the candidate is between twenty-two and thirty-five years of age, is at least five feet five inches tall, has a fairly robust physique, has completed his military service, and can produce a certificate of good moral character from his local authorities (he need not be a resident of Bordeaux), all he need do is to pass a simple “dictation” test, which it is assumed will show whether he knows enough to prepare a daily service report. Inspectors of police (non-uniformed) are recruited from the ranks of ordinary policemen (having at least three years of service) by a competitive examination somewhat more exacting in character. It includes (1) a dictation test of thirty lines, (2) the preparation of a report based upon a practical problem, and (3) a two-hour oral test on criminal law and regulations.
Wherever competitive examination is used, the successful candidates are classified in order of merit according to a majority vote of the examining board. The results are immediately announced to the candidates, and the fate de classement is posted in the secretariat of the mairie. Vacancies are filled as they occur, but in every case a probationary period of a year must be satisfactorily completed before the candidate receives a permanent appointment. Though he may be discharged at any time during the period of probation, it was learned upon inquiry that very few employees fail to receive appointments at the end of that time.
PROMOTIONS
Increases in salary and promotions are likewise carefully regulated by the personnel code, for it was here that the insidious influence of personal favoritism, nepotism, and partisan politics


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formerly had free rein in French cities. Generally speaking, salary advancements without change of position take place automatically on a seniority basis. A detailed salary classification chart, drawn up by a special bi-partite commission, indicates the number of years, ranging from one to five, that must normally be served in each salary class before the next may be entered. For disciplinary reasons, such salary advances may be postponed a year or more, though instances of postponement are in practice exceedingly rare. On the other hand, where the normal sojourn in a salary class is three years or more, the rate of advancement may be accelerated by one year for those employees who are placed on a special promotion list drawn up annually by the promotion board. The number of names on this list, however, cannot exceed one-half those in the next-to-the-last year of any salary class. In fact, the number advanced in this manner (au choix) is usually less than half. For instance, in the administrative division there were granted in 1927 twenty-four increases by seniority and only nineteen by selection.
Properly considered, promotion in the administrative and clerical classes takes place, in theory at least, exclusively by merit. Mention has already been made of the promotion board, which is composed of the mayor, or an adjoint designated by him, as president; two members chosen from and by the municipal council; the municipal secretary and his assistant; and the appropriate division heads. This board meets annually and draws up a list of those apt for promotion after taking into account the service ratings made of his subordinates by each division chief. The rating sheet is a simple qualitative notation, covering the employee’s industry, intelligence, attendance and punctuality, and aptitude for
advancement, along with any general observations that the political head (adjoint) of the department concerned may care to make. Each member of the promotion board gives a numerical rating of one to ten to each employee, the aggregate of these points determining the order of the names on the tableau d’avancement for the year. Practically, there is not much deviation from seniority in the order in which names are placed on this list.
For the grade of bureau chief, an oral interrogation before the promotion board supplements the service rating. The purpose of this oral interview, so it was explained to the writer, is to size up the man’s personality and all those subtle qualities that make or break an administrator. The annual list of those apt for promotion to the grade of bureau chief is limited to one-third the number of officers of that rank. A clerk, moreover, must have served the city eight years before his name can appear upon this list, which means in reality from ten to fifteen years. The average number of promotions to the rank of bureau chief is only two or three a year.
In the technical and labor categories, promotion is normally by special examination. Sometimes this is competitive, often it is merely qualifying. Otherwise, the procedure is analogous to that outlined above.
PROMOTION FROM THE RANKS
When one reaches the highest positions in the municipal service, that of chef de division and secretaire de la ville, he finds that the mayor and his cabinet are virtually free to select whom they will. They may even go outside the administrative hierarchy and bring in fresh blood. But the “closed system” prevails. The records show that almost all the heads of departments have come up through the ranks. For the


1928]
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staff associations insist upon the opportunity for the humblest employee to work up to the top; and since the war, at any rate, the political directors of the city’s affairs have usually found it wise to comply with this view. As a matter of fact, few capable outsiders could be induced today to enter the city service at middle age for a salary that barely reaches 20,000 francs.
Since the war the average age at which appointments to the upper-grade posts have taken place has ranged as follows:
Period Chef de bureau Chef de division
1919-1925........... 49 52
1925-1927 .......... 38 48
As will be seen, the tendency is to promote younger men to bureau headships, whose average tenure is around five or six years, never less than three or four. Heads of divisions, however, average ten to fifteen years of service before they retire. It should be further explained that the avenue of promotion is measurably broadened by the ease with which civil servants may, either for personal convenience or for the good of the service, be transferred at any time from one department to another. If this arrangement were actually followed more frequently, it would mean more than it does.
Perhaps the most illuminating way in which to show the paths to administrative advancement would be to present resumes of the careers of three Bordeaux officials, as follows:
1. Municipal secretary: entered municipal employment as clerk at 24; bureau chief at 30; assistant division head at 33; division head at 41; in military service four years; assistant municipal secretary at 48; secretary at 49; had served in that position eight years by 1927.
2. Head of the division of municipal police: entered as policeman at 22;
bureau chief at 33; assistant division head at 43; division head at 55; had served in that capacity seven years by 1927.
3. Head of the division of public instruction: entered as copyist at 21; bureau chief at 37; division head at 44; had served in that capacity one year by 1927.
LOW RATE OF TURNOVER
As one would be led to expect, the operation of such a personnel system as this gives an exceptionally low rate of turnover. Since 1920 the annual replacement of personnel, for all services, has averaged a scant four per cent. Despite the low rate of remuneration, the number of voluntary withdrawals has been negligible; and since dismissals from the service can take place only after a decision to that effect by the disciplinary council provided for in the code, they are even more infrequent. Thus the annual turnover corresponds closely with the number of employees who are retired.
THE RETIREMENT SYSTEM
Since 1898 a comparatively liberal retirement system, based upon joint contributions from employees and city, has been in operation. A compulsory deduction of five per cent is made from the employee’s salary annually, in addition to one-twelfth the first year’s pay and one-twelfth of each subsequent increase. After twenty-five years of service he is entitled to a retirement annuity equal to one-half his average salary (and allowances) for the last three years, which sum is increased by one-twentieth for each additional year of service. But the total annuity may not exceed three-fourths of this average salary, or, as it was in 1927, 18,000 francs. Retirement may take place either voluntarily or by request at the age of 55; unless there is a


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special arrangement for retention by the year, it occurs automatically at 60; and at 65 it becomes compulsory for every one. Permanent disability incurred in public employment entitles the civil servant to proportional pension rights after fifteen years’ service, while compensation for accidents is applicable at any time after initial entry. In case of death, widows and orphans are similarly provided for. Until the total revenue from the retirement fund investments equals one-fifth the aggregate salaries subject to contributions, the city agrees to appropriate annually 50,000 francs to the fund. The financial administration of the fund is so complicated, however, as to cause one to doubt its actuarial soundness.
MORALE AND EFFICIENCY
Thus far we have been concerned primarily with an analysis of the “anatomy” of the system. For an outsider, a critical appraisal of its “physiology” is more difficult. High morale and efficiency are largely functions of each other. The first depends, as Professor White has so brilliantly shown in his study of municipal employment in Chicago, upon a complex of material and psychological factors. At Bordeaux, as everywhere in France since the war, the morale of the fonc-tionnaire has been so badly shaken by the chronic salary crisis with which all governmental agencies have been struggling that the other merits of personnel policies hardly stand out in normal relief. Not only have salary increases been inadequate, but they have been granted too laggardly, particularly for those who constitute the administrative elite. Cost-of-living bonuses have been invoked as makeshifts, but one wonders whether the otherwise admirable plan of granting special allowances for family charges, increasing pro-
gressively as the number of children increases, has not really served as a depressive of basic salary schedules. Nor is the Bordeaux scheme of salary classification by administrative determination, though free from the flagrant abuses of the old practice of specific legislative grants, based upon a comprehensive, scientific study of the relation between training, responsibility, and duties involved. Such reclassification studies need to be made in almost all French personnel jurisdictions. Among other things, they would undoubtedly result in an appreciable reduction of subordinate personnel.
FAVORABLE WORKING CONDITIONS
Materially, working conditions are favorable. The eight-hour day is normal for city work, and over-time is compensated by the hour at a relatively liberal rate. The personnel code guarantees an annual vacation ranging from twenty to thirty days in length, and allows full salary for the first six months during illness, with half-pay for a second period of like duration. The city gives to each employee a gratuity of 500 francs at marriage and a similar sum (400 to 600 francs) to help defray the expenses of childbirth in his family. After twenty-five years of zealous service, policemen, firemen, and street cleaners are awarded municipal medals of honor entitling the holder to a special annuity of 100 francs for life.
SOCIAL ACTIVITIES
Although the writer was struck by the negligible effort made by the municipal authorities to stimulate any sort of social life among employee groups, this morale “incentive” would not be so effective in a country where the family and the cafe mean so much socially. But through their syndicats


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PUBLIC PERSONNEL POLICY OF BORDEAUX
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the employees themselves provide a certain outlet for social and welfare activities. It is these organizations, moreover, that are tending to build up a genuine esprit de corps among the members of the different administrative staffs. They are permitted to select representatives to collaborate with their chiefs on technical advisory committees that function in each major department. These committees perform valuable service by stimulating joint discussion of working conditions, improvement in office methods, better use of materials, and so on. Futhermore, as we have already seen, the staff enjoys equal representation with high officials on the special commissions that prepare and revise the personnel code and salary schedules. All of this helps to create a sense of corporate loyalty.
POLITICAL ACTIVITIES AMONG THE CIVIL SERVANTS
In one or twq respects, however, the professional movement among French municipal employees has produced dubious results. The syndicat leaders are often dominated by a radical political complex that brings the employees’ unions into temporary conflict with officialdom. The former do not hesitate to use political tactics in trying to defend their professional interests. Their principal instrumentality is the Socialist party. This fact, one fears, has an undesirable effect upon the maintenance of effective discipline inside municipal departments. The disciplinary councils in operation since 1914 almost never dare to inflict the penalty of dismissal, and only seven or eight of the lighter penalties, such as temporary suspension, retarded salary advancement, and demotion, have been invoked annually since 1920.1
1 When brought before a council of discipline, an employee has the right to see his dossier
Although the mayor is not legally obliged to follow the opinion of these councils, upon which sit two employees of the same grade as the accused, he almost invariably does so. But for general mediocrity and indifference, an employee apparently cannot be discharged. For dismissal would mean an annoying situation for the responsible official when called upon to justify his action by the interested staff association.
RELATIONSHIP OF OFFICIALS AND CIVIL SERVANTS
Broadly speaking, French officialdom seems to lack a proper understanding of the human bases of efficiency. The writer could discover little intelligent effort on the part of administrative officers to tap the sources of inventiveness latent in the rank and file of their staffs. Subaltern employees are not allowed to publish criticisms of the operation of their respective departments. Not only are staff schools unknown, but the city authorities make comparatively little use of the facilities of the University of Bordeaux in training men for municipal work before and after entry into the city’s employ. Certain employees are permitted to attend courses at the faculty of law during working hours, but that is all.
Nor is there any effective attempt to adjust the incoming fonctionnaire to his job —nothing, I mean, in the way of “official” vocational guidance. For scores of clerks, therefore, “routineer-ism” is the inevitable result; not so
(complete record of his career in the public service), which is kept in the office of the municipal secretary, so as to become fully acquainted, in advance of the hearing, with the source and nature of the offense with which he is charged. He may employ a legal defender. The verdict of the disciplinary council is arrived at by secret ballot.


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NATIONAL MUNICIPAL REVIEW
much at Bordeaux as in certain of the services of the central government, but more than there should be. There is developing in France, however, a national movement to “professionalize” the position of municipal secretary. This holds much promise. It may eventually lead, as for American city managers, to the practice of interchanging and promoting officials from city to city.
SUMMARY
In sum, one finds at Bordeaux a comparatively simple, honestly administered personnel system. It is almost entirely free from the abuses of political and personal favoritism. Legally, it contains the basic ingredients of what might become effective personnel management in the best sense. But it is as yet administered with little creative imagination. French officials are sceptical about the feasibility of using psychological tests, and when the writer ventured to suggest that the existing tests ought perhaps to be “tested” as to
their results, he was greeted with amazement.
A final observation should be made. As “personnel officer,” the municipal secretary cannot, because of other heavy burdens on his time, fulfill the r61e of a wholly satisfactory personnel agency. And even if enough time were left from his other duties, he lacks adequate authority effectively to supervise and constantly to investigate the operation of recruitment, promotion, and classification methods, with a view to their improvement. He keeps personnel records on file, but that is about all. This, of course, is a general defect in the decentralized type of personnel administration used by the French everywhere.
From this fragmentary picture of the personnel policy of one French town, students of municipal affairs will, it is hoped, appreciate what a rich field for investigation the French city is beginning to offer. It is a field all the more interesting in that it is strikingly different from the Anglo-Saxon both in mechanics and in spirit.


COMPARATIVE TAX RATES OF 237 CITIES, 1928
BY C. E. RIGHTOR Detroit Bureau of Governmental Research
Mr. Rightor’s annual compilation, which speaks for itself.
The accompanying table presents in summary form a record of the tax rates upon property as levied in 1928, for all cities over 30,000 population in the United States and Canada replying to the questionnaire.
This is the seventh compilation of these data, and is in the same form as in past years, with which it is believed the readers of the Review are acquainted. Essentially, it is endeavored to keep the tabulation simple, primarily to indicate one thing—the tax on assessed property.
Property taxes constitute nearly two-thirds of the revenue receipts of cities over 30,000 population, as is disclosed by the census bureau’s Financial Statistics of Cities. It is of interest to note that this report shows, for 146 comparable cities, a gradual increase from this source of revenue from 61.4 per cent in 1903 to 65.6 per cent in 1925.
Taxpayers, therefore, are naturally interested in knowing how the property taxes in their city compare with those in other cities, and further how the levies by governmental units compare. This information is furnished by the figures here presented for the current year, both in total tax rate per $1,000 assessed valuation, and a subdivision of the total for city, school, county and state purposes.
The bare tax rates would be of little value without certain pertinent data, and for this reason the table reports the population, assessed valuation, percentage of real and personal prop-
erty, the date the city’s fiscal year begins, and the date that city taxes are levied. Because the legal basis of assessment in some states varies from 100 per cent of true or market value, it becomes necessary to adjust the given rates to a uniform 100 per cent basis for all cities, in order that a correct and direct comparison between cities may be made of the total rate. This is done in the column “Adjusted tax rate.”
Further, because it is generally accepted that the legal basis of assessment (predominantly 100 per cent of true cash value) cannot be realized in actual practice, attempt is made to indicate what the actual tax burden would be in each city were full value uniformly used. The result of such readjustment is presented in the last two columns, and manifestly must represent merely the best estimates that can be made.
The cities are listed in order of population, by the five census groups, and the Canadian cities separately. The census bureau population estimates as at July 1, 1928, are taken where available; otherwise, local estimates are used. It is obvious that these estimates do not cover extraordinary conditions, such as the temporary population of a resort city or added population due to annexations, and so per capita comparisons made without specific information respecting each city might be misleading.
The figures present their own case, and are naturally of limited value.
751


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Local conditions require numerous estimates, either of valuation, total or itemized rate, or of other data, and these exceptions are indicated in the footnotes.
A WIDE SPREAD IN RATES
In theory, the tax rate paid by a parcel of property in every city should be easily set down. In practice, however, it is found that the principle of home rule in taxation makes the task a difficult one. Varying units and bases of assessment, different fiscal periods, etc., enter to complicate the problem, as reflection will make evident.
Different principles and practices in taxation, such as separation of sources of state and local revenues, classification of property, etc., result in a wide range in rates. Analysis of the uniform 100 per cent tax rate column—“Adjusted tax rate”—discloses a range in the total rate from $84.50 per $1,000 assessed valuation for Columbia to $14.14 for Lancaster. For the Canadian cities, the range is from $36.66 for Edmonton to $20.50 for Montreal. This column shows an average of the rates for all cities of $33.39. The average for 249 cities reported in the 1927 tabulation was $33.16. This indicates a gradually increasing burden upon property, as was also found last year when compared with 1926.
THE TREND OF PROPERTY TAXES
Comparison of the present table with the figures for 1927 permits a conclusion as to the trend of taxes. Such comparison was possible for 195 cities reporting in both years, and when made shows that the average of the rates —upon the uniform 100 per cent basis— increased $.80 per $1,000 for 1928 over 1927. Of these 195 cities, 117 showed an increase, fifty-seven a decrease, and twenty-one no change. This is ex-
clusive of the Canadian cities, which show, for thirteen comparable cities, seven having an increase totaling $8.43, four a decrease totaling $6.75, and two no change, giving a net increase for the thirteen cities of $1.68, or an average increase of $.13 per $1,000.
RELATIVE TAX BURDEN UNCERTAIN
The only known way of comparing the actual tax burden in these cities is to revise the foregoing adjusted tax rates further upon the basis of assessing practice in applying the 100 per cent value. This revision, as has been stated, must be merely a guess today, owing to the absence of adequate studies of such practice. The range in rates upon such readjusted basis is found to be from $42.53 for Saginaw to $9.60 for Winston-Salem. For the Canadian cities, the range is from $36.66 for Edmonton to $20.50 for Montreal. The average for all cities is $24.07. This compares with $24.02, the average for cities in 1927. Thus, while indications are that the relative tax burden is tending to increase, it is agreed that the detailed figures are too arbitrarily assumed to be of specific interest.
ASSESSING PRACTICES MERIT ATTENTION
The tax rate per se continues to be the main objective of most enquiries, whether from taxpayers or from students. The rate alone, however, is decidedly inadequate as a basis for comparison between cities. As has been repeatedly stated, the comparative real tax burden may be indicated only when the tax rate is expressed as applied to the true cash or market value in all cities. Most assessing officials will assert that such basis, or any gradation permitted by law, is actually enforced. Yet where is the city in which all the property owners will


753
1928] COMPARATIVE TAX RATES OF 237 CITIES, 1928
honestly hold that they believe assessments are made upon that basis? Undoubtedly it varies with cities, and no way has been found of measuring the diversified practices.
The only test of the degree to which such adherence is had by the assessing officials would be a check by an impartial and competent person or agency. And the wonder today, with existing tax demands, is that heavy taxpaying groups in every city have not demanded such independent check. Were the results of such study available in each city, an acceptable basis for the last two columns of the table would be at hand, and furnish a much-sought-for but not now available index to the tax problem.
RECENT REAPPRAISALS
The recent reappraisals of Denver and San Francisco were mentioned a year ago. The result of a study in Chicago merits mention at this time. A joint commission on real estate valuation, comprising both official and citizen representatives, made a study jointly with the Institute for Research in Land Economics and Public Utilities at Northwestern University, comparing the taxation appraisals in 1926 with sale prices, for 6,105 parcels, comprising ten different types of property.1 The percentage of appraised value to sales value was found to be 31.3 per cent, whereas the statutes of that state required at that time that assessments should be fixed at one-half the fair cash value. (Since amended to provide for full value.) For 1927, the ratio was found to be 40 per cent. This was but one disclosure of the assessing methods which are being constructively con-
1 See Simpson, Herbert D„ “The Tax Situation in Chicago,” National Municipal Review, September, October, and November, 1928.
sidered in Chicago and Cook County.2 Kansas City reports that a similar study is being made there.
When such analysis has teen made in all our cities, it may be assumed that assessing methods will be upon a new plane of efficiency and equality. It will then be possible really to compare the property tax burden in our cities. That the importance of this subject is being recognized nationally is evident from the latest publication of the Municipal Administration Service, The Appraisal of Urban Land and Buildings, by Mr. C. E. Reeves,3 and from the series of reports being published by the finance department of the Chamber of Commerce of the United States. This organization has named a committee on state and local taxation and expenditures, one of whose objectives is the improvement in the assessment of property for general taxation.
To comply with requests for tax data upon a per capita basis for each city, as well as upon the unit property value of $1,000, attempt was made to collect this information, but the data were not adequate or uniform enough for tabulation.
Requests for the tax rate data were sent to 286 cities in the United States and 19 cities in Canada. Replies adequate for tabulation were received from 237 cities, to the public officials of which those referring to this tabulation are indebted for their cooperation.
2 Reports I and II, Joint Commission on Real Estate Valuation for the Board of County Commissioners, Cook County; July, 1927, and June, 1928.
3 See Comick, Philip H., “A New Book on the Appraisal of Urban Land and Buildings,” National Municipal Review, November, 1928, pp. 680-683.


COMPARATIVE TAX RATES OF 237 CITIES OVER 30,000 FOR 1928 Compiled bt thi Dvraorr Bub bag or Gotbbnmbntal Rbbcabch, Inc.
From Data Furnished by Members of Governmental Research Association, City Officials, and Chambers of Commerce
Census July 1, 1928 Assessed valuation Per cent City fiscal year begins Date of collection of city tax Tax rate per 11,000 of assessed valuation a ||i ill a f s J | Sfli§'o o a Us 1 i illi Final readjusted I tax rate J
Realty Personalty City School County State Total
Group I
Population 500,000 and over {May l \ Nov. 1
I. New York, N. Y.1 0,017,500 (16,153,945,949 98 2 Jan. 1 (20.25 (4.61 $.84 (.83 (26.56 100 $20 53 90 (23.88
2. Chicago, III.2 3,157,400 4,250,437.799 81 19 Jan. 1, ’27 ' Jan. 2,'28 25.00 15.20 5.30 3.00 48.50 100 48 50 40 19.40
3. Philadelphia, l’a.1' 2,004,200 4,454,559.207 75 25 Jan. 1 Jan. 25 19.50 9.00 28.50 100 28.50 90 25.65
4. Detroit, Mich 1,378,900 3,562,213,760 82 18 July J / July 15 l Dec. t 15.41 6.08 2.87 2.82 27.18 100 27.18 80 21.74
5. Los Angelca, Calif.4 1,330,000 1,863,559,210 86 14 July 1 / Deo. 1, ’28 \ April 1. *29 18.70 15.60 7.20 41.50 100 41.50 50 20.75
0. Cleveland, Ohio.6 1,010,300 2,092,159.170 69 31 Jan. 1 / Dee. 20, '27 \ June 20, *28 11.00 9.72 3.43 .85 25.00 100 25.00 80 20.00
7. St. Louis, Mo 848,100 1,210,005,261 85 15 April 12, '27 Nov. 1, '27 16.10 8.60 1.30 25.90 100 25 90 75 19.43
8. Baltimore, Md.® 830,400 1,935,040,570 57 43 Jan. 1 Jan. 1 18.25 5.65 2.56 26.46 100 26 46 80 21.17
9. Boston, Maas 799,200 1,943,875,500 92 8 Jan. 1 Sept. 15 15 04 9.29 1.77 2.10 28.80 100 28.80 90 25.92
10. Pittsburgh, Pa.7 673,800 1,108,842,440 100 Jan. 1 Jan. 1 18.96 11.50 7.38 37.84 100 37.84 85 32.16
11. San Francisco, Calif.® 585,300 866,933,099 85 15 July 1 1 Oct. 15 \ Jan. 7 28.89 10.71 39.60 100 39.60 38 15.05
12. Buffalo, N. Y 555,800 1,059,913,105 94 6 July 1 / July 1 \ Dec. 1 16.23 10.08 4.61 1.24 32.16 100 32.16 78 25.08
13. Washington, D. C.9 552,000 1.719,654,710 05 35 July 1 / Sept. 1 \ Mar. 1 11.05* 5.95* 17.00 100 17.00 90 15.30
14. Milwaukee, Wis 544,200 899,205,122 83 17 Jan. 1 Dec. 15 13.25 10.15 5.21 .55 29.16 100 29.16 65 18.95
Group II
Population 300,000 to 500,000
15. Newark, N. J.10 473,600 846,831,123 80 20 Jan. 1 April 15 19.81 8.98 5.20 4.31 38.30 100 38.30 100 38.30
16. Minneapolis, Minn.11 455,000 314.304,769 85 15 Jan. 1 ^ Jan. 6 38.53 20.20 7.51 7.65 73.89 38 28.08 85 23.87
17. New Orleans, La 429,400 (not reporting)
18. Cincinnati, Ohio 413,700 1,061,008,780 71 29 Jan. 1 \June 1 10.36 7.35 6.04 .85 24.60 100 24.60 00 22.14
19. Kansas City, Mo.12 391,000 479,072,000 72 28 May 1 June 1 13.75 11.50 4.50 1.40 31.15 100 31.15 55 17.32
20. Seattle, Wash. 383,200 297,521,194 80 20 Jan. 1 Mar. 1 38.57 13.75 13.20 10.50 76.02 50 38.01 60 22.81
21. Indianapolis,Ind 382,100 666.461,290 65 35 Jan. 1 1 Jan.1 1 July 1 10.65 10.30 3.15 2.30 26.40 100 26.40 80 21.12
22. Louisville, Ky.13 329,400 435,164,292 80 20 Sept. Jan. 20 15.20 6.80 3.20* 4.20* 29.40* 100 29.40 80 23.52*
754 NATIONAL MUNICIPAL REVIEW [December


23.
24.
26.
27.
28.
29.
30.
31.
34.
35.
36.
37.
38.
39.
44.
45.
46.
47.
48.
49.
50.
53.
56.
57.
58.
59.
60.
Rochester, N. Y..............
Jersey City, N. J............
Toledo, Ohio.................
Portland, Ore.14.............
Group III
Population 100,000 to 300,000
Columbus, Ohio...............
Denver, Colo.................
Providence, R. I.16..........
Oakland, Calif.10............
St. Paul, Minn.11............
Atlanta, Ga..................
Akron, Ohio..................
Omaha, Nebr..................
Birmingham, Ala..............
San Antonio, Texas... .......
Dallas, Texas................
Syracuse, N. Y...............
Worcester, Mass..............
Richmond, Va.17..............
Memphis, Tenn................
New Haven, Conn..............
Dayton, Ohio18...............
Norfolk, Va..................
Youngstown, Ohio.............
Hartford, Conn...............
Houston, Texas...............
Fort Worth, Texas............
Tulsa, Okla..................
Grand Rapids, Mich...........
Bridgeport, Conn.............
Miami, Fla.19
Des Moines, Iowa10. Springfield, Mass.. . .
Flint, Mich..........
Oklahoma City, Okla.
Paterson, N. J.......
Scranton, Pa.7.......
Jacksonville, Fla....
Nashville, Tenn......
328.200 324,700 634,665,209 (not reporting) 100 Jan. 1
313,200 584.523,250 71 29 Jan. 1
310,000 342,908,795 85 15 Dec. 1, ’27
299,000 594,323,150 75 25 Jan. 1
294,200 440,118,465 70 30 Jan. 1
286,300 630,340,520 61 39 Oct. I, '27
274,100 270,516,831 85 15 July 1
260,000 180,252,056 80 20 Jan. 1
255,100 390,000,000 74 26 Jan. 1
225,000 366,732,660 69 31 Jan. 1
222,800 344,564,779 71 29 Jan. 1
222,400 222,037,321 82 18 Sept. 1
218,100 217,800 228,751,530 (not reporting) 75 25 June 1
199,300 313,945,831 100 Jan. 1
197,600 346,913,700 87 13 Dec. 1
194,400 262,536,680 93 7 Feb. 1
190,200 257,570,427 95 5 Jan. 1
187,900 320,888,245 85 15 Jan. 1
184,500 345,676,290 75 25 Jan. 1
184.200 174.200 176,549,294 (not reporting) 90 10 Jan. 1
172,300 171,000 354,810,870 (not reporting) 88 12 April 1
170,600 170,500 164,938,477 (not reporting) 74 26 Oct. 1/27
164,200 265,691,000 70 30 April 1
160,000 264,217,255 82 20 April 1
156,700 317,429,000 97 3 July 1
151,900 188,575,980 87 13 April 1
149,800 314,151,780 89 11 Dec. 1
148,800 192.015,900 77 23 Mar. 1
148,000 144,900 121,975,196 (not reporting) .85 15 July 1
144.700 140.700 126,151,235 (not reporting) 100 Jan. 3
139,600 169,607,122 75 25 Jan. 1
j Jan. 1 \June 1 14.91 10.84 5.50 1.16 32.41 100 32.41 75 24.31
/ Dec. 1 \June 1 11.98 9.09 4.08 .85 26.00 100 26.00 80 20.80
/ May 5 \ Nov. 5 20.40 18.25 4.75 5.40 4S.80 100 48.80 60 29.28
/ Dec. 20/27 \ June 20,’28 8.60 8.36 3.99 .85 21.80 100 21.80 75 16.35
Jan. 1 10.43 14.37 4.23 . 3.84 32.90 100 32.90 80 26 32
Oct. 1/27 16.23 6.14 1.13 23.50 100 23.50 100 23.50
Sept. 5 22.85 22.71 9.24 54.80 100 64.80 50 27.40
Jan. 1 32.70 15.14 15.54 7.65 71.03 38 26.99 80 21.59
( May, July, \ & Sept. 8.40 6.60 11.00 5.00 31.00 100 31.00 70 24.80
/ Dec. 20, ’27 \ June 20, ’28 May 1 9.93 10.92 3.90 .85 25.60 100 25.60 70 17.92
11.85 13.00 4.44 2.06 31.35 100 31.35 60 18.81
Oct. 1 11.50 6.50 11.50 6.50 36.00 60 21.60 70 15.12
April 1 18.80 8.30 8.70 6.40 42.20 100 42.20 75 31.65
May 1 18.04 11.28 5.89 1.52 36.73 100 38.73 66 24.24
Oct. 10 18.81 8.08* 1.22 1.09 29.20 100 29.20 85 24.82
j June 1 \ Nov. 1 16.00 7.50 23.50 100 23.50 67 15.75
July 1 16.00 6.50 9.80 2.00 34.30 100 34.30 67 22.98
/ Mar. 1 \ Sept. 1 13.00 10.00 .33 .67 24.00 100 24.00 100 24.00
f Deo. 1/27 10.04 9.67 4.44 .85 25.00 100 25.00 70 17.50
July 1 19.40 9.70 29.10 100 29.10 60 17.46
July 1 11.32 11.27 .25 .71 23.55 100 23.55 80 18.84
Oct. 1/27 16.60 9.50 9.00 6.70 41.80 100 41.80 55 22.99
July 1 12.46 13.40 3.25 3.44 32.55 100 32.55 80 26.04
f April 1 \ Sept. 1 20.73* 7.95* .24 .78 29.70 100 29.70 80 23.76
1 Nov. 1 J Jaru 1 11.30 6.24 11.40 2.16 31.10 50 15.55 100 15.55
/ March \ Sept. Nov. 1 14.69 16.11 6.35 2.25 39.40 100 39.40 75 29.55
14.89 9.92 1.31 1.48 27.60 100 27.60 85 23.46
f Julyl \ Dec. 1 15.67 16.28 6.40 3.65 42.00 100 42.00 70 29.40
Jan. 1 15.20 18.09 7.50 *.50 43.89 100 43.89 45 19.75
Jan. 1 18.72 19.00 10.50 48.22 100 48.22 50 24.11
Aug. 1 16.50 3.50 9.00 2.00 31.00 100 31.00 75 23.25
CO
00
5
CJI
COMPARATIVE TAX RATES OF 237 CITIES, 1928


til. Trenton, N. J..............
(i2. Salt Lake City, Utah .
03. Camden, N. J.......
04. Fall River, Mass.........
03. Erie, Pa..................
b6. Wilmington, Del.11.........
07. Cambridge, Mass.22.......
00. Yonkers, N. Y......
69. Albany, N. Y:a.......
70. San Diego, Calif...
71. New Bedford, Mass.
72. Kansas City, Kan..
73. El Paso, Texas. .
74. Duluth, Minn.11. .
75. Canton, Ohio...............
70. Elizabeth, N .1. .
77. Reading, Pa...............
78. Tampa, Fla.21
79. Lowell, Maas.'-'-..........
80. Tacoma, Wash...............
81. 8pokane,Wash...............
82. Long Beach, Calif..........
83. Lynn, Mass.................
84. Knoxville, Tenn............
85. Fort Wayne, Ind............
86. Utica, N. Y.* 3 04 * * 07..
87. Somerville, Mass...........
88. Waterbury, Conn............
Group IV
Population 50,000 to 100,000
89. Savannah,Ga................
90. Hamtramck, Mich............
91. Allentown,Pa...............
92. Wichita, Kan...............
93. Evansville,Ind.............
94. Bayonne, N. J..............
COMPARATIVE TAX RATES OF 237 CITIES OVER 30,000 FOR 1028—ConKnwd
Census July 1, 1928 Assessed valuation Per cent City fiscal year begins Date of collection of city tax Tax rate per $1,000 of assessed valuation if? 11$ iiij fill •af eP-s y|i I’si 1 (per cent) h •a IS la
Realty Personalty City School County State Total
139.000 138.000 (not reporting) 101,083,238 65 35 Jan. 1 Sept. 17 11.00 14.80 4.50 2.70 33.00 100 33.00 65 21.45
135,400 200,234,626 01 9 Jan. 1 j June 1 \ Dec. 1 13.98 8.39 5.03 4.30 31.70 100 31.70 100 31.70
134,300 101,682,260 73 27 1 * Oct. 1 24.62 13.24 1.46 1.48 40.80 100 40.80 85 34.68
130*000 142 884,556 96 4 3 Mar. 1 13.20 14.00 7.00 1.50 34.20 100 34.20 80 27.36
128^500 136,050,650 100 lulv i July 1 15.60 3.40 8.00 28.50 100 28.50 100 28.50
123,800 188 528,200 88 12 Oct. 15 19.00 9.42 .88 2.10 31.40 100 31.40 100 31.40
121,300 301,891.030 100 Jan. 1 j Apr. 1 16.34 10.33 4.22 1.06 31.05 100 31.95 87 27.80
J 20,400 908 006.365 100 Jan. Jan. 1 22.75 5.69 5.16 33.60 100 33.60 80 28.88
J 19,700 91,950,120 70 30 July 1 Oct. 15 20.80 26.60 21.40 !99 68.80 100 68.80 37 25.46
119,040 201,580,900 72 28 Dee 1 Oct. 1 20.42 6.80 .99 29.20 100 29.20 80 23.36
118,300 l37!Q75.l0ti 81 10 Jan. 1 Nov. 1 12.70 16.00 4.50 2.10 35.30 100 35.30 50 17.65
117^800 102J 16,970 80 20 Mar 1 Jan. 1 11.50 8.50 6.80 6.70 36.50 100 30.60 70 25.55
110,800 81,972,827 75 25 Jan. 1 Jan. 1 27.06 32.41 12.28 7.65 79.40 38 30.17 80 24.14
116,800 230.291,390 73 27 Jan. 1 / June 20 \ Dec. 20 7.73 10.26 3.27 .85 22.10 100 22.10 100 22.10
116,000 156,517,107 88 12 Jan. 1 iJune 1 l Dec. 1 13.40 9.15 4.82 4.23 31.60 100 31.60 100 31.60
115,400 282,570,000 100 Jan. 1 ' Mar. 1 10.00 12.00 4.00 26.00 100 26.00 60 15.60
113,400 97JU2S3.122 80 ii June Oct. 1 17.97 6.00 4.00 1.50 29.47 50 14. /4 100 14.74
111,000 1361676,260 82 18 Jan. 1 Oct. 15 25.64 1.36 1.40 28.40 100 28.40 100 28.40
110,500 109,100 (not reporting) 86,730,161 75 25 Jan. , Feb. 5 20.00 13.50 12.51 11.79 57.80 50 28.90 86 24.85
108,000 188,634,100 85 15 July 1 / Oct. 8 \Jan.7 14.80 17.60 7.20 39.60 100 39.60 50 19.80
103 500 13« 077,895 86 4 Jan. t ' Nov. 1 15.92 8.81 1.66 2.01 28.40 100 28.40 100 28.40
105,400 155,415,923 80 20 Oct. 1 July 1 17.00 4.00 9.00 2.60 32.60 100 32.60 70 22.82
105,300 104,200 102,700 (not reporting) 132,939,704 120,172,300 100 92 ‘8 Jan. Jan. 1 1 Aug. 9 Oct. 15 16.98 16.90 9.98 8.15 8.04 1.08 2.27 35.01 28.40 100 100 35.01 28.40 69 80 24.15 22.72
100,000 (not reporting)
99,900 78,300,000 75 25 Jan. 1 f April, July, 1 Oct., Jan. 23,00 10.00 12.50 5.DO 50.50 100 50.50 50 25.25
09.800 120 148,426 67 33 July 1 July 15 12.62 9.50 2.48 2.11 26.71 100 26.71 100 26.71
99,400 93,000,000 100 Jan. 1 Mar. 1 12.40 15.00 4.00 31.40 100 31.40 50 15.70
09,300 135,169,071 76 24 Oct. 15,’27 / Nov., *27 1 June,’28 10.00 15.90 4.06 2.74 32.70 100 32.70 65 21.26
98,100 132^56,710 70 30 Jan. 1 ] May \Nov. 10.70 10.00 5.80 2.30 28.80 100 28.80 100 28.80
95,300 165,992,185 62 38 Jan. 1 June 1 15.30 12.38 7.61 4.40 39.69 100 39.69 80 31.75
toi
05
NATIONAL MUNICIPAL REVIEW [December


95. Lawrence, Mass...................
9ft. Schenectady, N. Y.................
97. Wilkes-Barre, Pa.................
98. Gary,Ind.........................
99. Harrisburg, Pa...................
100. Highland Park, Mich.............
101. South Bend, Ind.................
102. Manchester, N. H................
103. Peoria, 111.....................
104. Rockford, III...................
105. Charlotte, N. C.................
106. Shreveport, La.26...............
107. Sioux City, Iowa................
108. Winston-Salem, N. C.............
109. Lansing, Mich...................
110. Little Rock, Ark................
111. Portland, Maine.................
112. St. Joseph, Mo..................
113. Charleston, S. C.23.............
114. Sacramento, Calif...............
115. Saginaw, Mich...................
116. Binghamton, N. Y.23.............
117. Racine, Wis.....................
118. Chester, Pa.....................
119. East St. Louis, III.............
120. Johnstown, Pa...................
121. Chattanooga, Tenn...............
122. Terre Haute, Ind................
123. Pawtucket, R. I.................
124. Springfield, Ohio...............
125. New Britain, Conn.23............
126. Troy, N. Y......................
127. Passaic, N. J...................
128. Cicero, 111.....................
129. Lincoln, Nebr...................
130. Hoboken, N. J.55................
131. Berkeley, Calif.................
132. Mobile, Ala.....................
133. Altoona, Pa.....................
134. Wheeling, W. Va.................
135. Huntington, W. Va...............
136. Niagara Falls, N. Y.23..........
137. Bethlehem, Pa...................
138. Quincy, Mass....................
139. Springfield, 111................
140. Brockton, Mass..................
141. East Orange, N. J...................
93,500 129,085,500 75 25 Jan. 1
93,300 193,723,771 100 Jan. 1
91,900 106,933,339 95 5 Jan. 1
89,100 (not reporting)
86,900 86,497,430 100 Jan. 5
86,400 134,539,700 74 26 July 1
86,100 201,560,420 65 35 Jan. 1
85,700 113,440,314 70 30 April 1
84,500 88,722,802 70 30 Jan. 1
82,800 96,055,000 72 28 Jan. 1
82,100 (not reporting)
81,300 121,115,580 65 35 Jan. 1
80,000 100,413,884 80 20 April 1
80,000 145,000,000 60 40 June 1
79,600 149,622,815 76 24 May 1
79,200 60,393,285 76 24 Jan. 1
78,600 115,998,375 74 26 Jan. 1
78,500 81,258,580 73 27 April 15
75,900 23,102,935 72 28 Jan. 1
75,700 105,706,990 87 13 Jan. 1
75,600 93,161,915 78 22 July 1
74,800 119,546,160 100 Jan. 1
74,400 103,050,215 82 18 Jan. 1
74,200 (not reporting)
74,000 53,307,798 62 38 Jan. 1
73,700 (not reporting)
73,500 109,088,536 87 13 Oct. 1
73,500 (not reporting)
73,100 138,092,800 70 30 Jan. 1
73,000 (not reporting)
72,800 114,086,238 80 20 April 1
72,300 (not reporting)
71,800 101,706,268 83 17 Jan. 1
71,600 (not reporting)
71,100 116,855,639 79 21 Sept. 1
71,000 99,169,553 93 7 Jan. 1
71,000 90,111,075 93 7 July 1
69,600 (not reporting)
69,100 70,044,305 100 Jan. 2
68,662 121,234,207 75 25 July 1
68,600 126,310,328 80 20 July 1
68,300 137,463,202 100 Jan. 1
67,600 72,896,186 91 9 Jan. 1
67,600 135,942,850 88 12 Jan. 1
67,200 (not reporting)
65,300 78,950,825 85 15 Dec. 1
65,000 116,581,782 93 7 Jan. 1
Oct. 1 14.00 9.30 1.80 2.30 26.40 100 26.40 100 26.40
f Feb. 1 {Aug. 1 13.12 9.87 2.96 1.03 26.98 100 26.98 95 25.63
April 1 16.70 16.00 8.90 .... 41.60 100 41.00 75 31.20
Mar. 1 16.00 18.00 6.00 40.00 100 40.00 50 20.00
July 15 10.40 11.40 2.68 2.81 27.29 100 27.29 80 21.83
J May 4 l Nov. 5 7.45 10.75 4.10 2.30 24.60 100 24.60 75 18.45
April 1 15.25 7.15 2.17 2.93 27.50 100 27,50 100 27.50
Jan. 1 16.33 13.75 3.97 3.00 37.05 100 37.05 100 37.05
Mar. 15 17.30 13.80 4.80 3.00 38.90 100 38.90 60 23.34
Dec. 6 10.00 7.50* 9.25 5.75 32.50 100 32.50 55 17.88
Jan. 1 11.75 16.62 3.88 2.25 34.50 100 34.50 60 20.70
Mar. 1 6.00 4.00* 6.00 16.00 100 16.00 60 9.60
July 15 11.67 9.52 3.78 3.17 28.14 100 28.14 80 22.51
Jan. 1 7.42 18.00 8.50 8.70 42.62 50 21.31 60 12.79
Sept. 1 16.86 7.37 1.42 6.35 32.00 100 32.00 65 20.80
May 1 12.50 12.25 7.65 1.40 33.80 100 33.80 65 21.97
/ May 15 58.00 13.50 27.00 98.50 42 41.37 71 29.37
Oct. 15 21.15 13.20 21.35 55.38 100 55.38 72 39.87
July 1 16.41 14.44 8.26 3.42 42.53 100 42.53 100 42.53
/ Jan. 1 i July 1 15.97 10.22 5.95 32.14 100 32.14 75 24.11
" Jan. 1 5.00 12.00 3.26 .75 21.01 100 21.01 78 16.39
May 1 20.30 18.00 6.00 3.00 47-30 100 47.30 40 18.92
Oct. 1 12.09 6.51 10.00 2.00 30.60 100 30.60 60 18.36
Oct. 1 12.98 5.85 1.17 20.00 100 20.00 100 20 00
July 1 12.55 12.57 .88 26.00 100 26.00 80 20.80
/ June 1 \ Dec. 1 17.67 12.10 4.80 4.72 39.29 100 39.29 100 39.29
Oct. 1 7.75 15.00 1.83 2.60 27.18 100 27.18 75 20.39
I June 1 \ Dec. 1 36.60 7.54 4.37 48.51 100 48.51 75 36.38
j Oct. 21 \ Jan. 5 12.00 19.40 15.00 46.40 100 46.40 48 22.32
Mar. 1 7.50 12.00 7.50 29.00 100 29.00 60 17.40
Nov. 1 8.65 9.30 5.50 1.40 24.85 100 24.85 70 17.40
Nov. 1 6.58 11.89 3.70 1.30 23.47 100 23.47 80 18.78
Nov. 1 9.88 11.33 6.23 27.44 100 27.44 100 27.44
Mar. 1 12.00 13.00 5.00 30.00 100 30.00 70 21.00
Oct. 15 17.10 6.55 1.01 2.08 26.80 100 26.80 100 26.80
Nov. 1 23.01 9.22 1.56 1.01 34.80 too 34.80 80 27.84
/June 1 \ Dec. 1 16.43 7.68 5.12 4.27 33.50 100 33.50 70 23.45
1928] COMPARATIVE TAX RATES OF 237 CITIES, 1928


COMPARATIVE TAX RATES OF 237 CITIES OVER 30,000 FOR 1920—Continual
Census Per cent City fiscal Date of Tax rate per $1,000 assessed valuation a „e - 0 a •aJ 2 2-3 |
•3 3f-8§ lbs
July 1, 1928 valuation Realty Personalty year begins collection of city tax City School County State Total 111 III m ?e§i5 in IS
142. Lakewood, Ohio 65,000 144,382,290 89 11 Jan. 1 J Dec. 20 6.64 12.20 3.43 .85 23.10 100 23.10 75 17.33
143. Koauoke, Va 64,600 66,603,631 86 14 Jau. 1 Nov. 1 16.67 8.33* 25.00 100 26.00 50 12.50
144. Onion City, N. J 64,400 (not reporting) / Oct. 1/27 (Jan. 1,’28
145. Fresno, Calif 64,000 48,870,753 81 19 July 1/27 24.36 14.50 17.60 56.36 100 56.36 50 28.18
146- Jackson, Midi 63,700 (not reporting)
147. Montgomery, Ala 63.100 (not reporting) / Nov. 1, ’28 \ June 20.’29
148. Topeka, Kan 62,800 93,683,306 75 25 Jan, 1, '20 14.35 14.25 4.30 2.10 35.00 100 35.00 80 28.00
149- Pasadena, Calif 62,100 (not reporting)
150. Portsmouth, Va 61,600 37,046,447 70 30 Jan. 1 Nov. 1 17.22 9.28 26.50 100 20.50 71 18.82
151. Pontiac, Mich 61,500 78,537,876 65 35 Aug. 1 j July 1 17.02 19.33 11.04 2.90 50.29 100 50.29 75 37.72
61.200 | April 15,
152. Macon.Ga 52,102,108 72 28 Jan. 1 | Aug. 15, (Dec. 15 13.75 17.00 5.00 35.75 100 35.75 47 16.80

153. Holyoke, Mass 60,400 112,586,760 83 17 Dec. 1 Oct. 15 14,72 5.78 1.31 1.19 23.00 100 23.00 100 23.00
1A4 Cnvinfft.mi Kv , , , .... 59,000 (not reporting) 106,000,000
155. Lancaster, Pa 156. Cedar Rapids, Iowa 157. Wichita Falls, Texas 15X Oak Park, III. . . . 58.300 58,200 68,026 57,700 57.300 100 80 78 85 20 22 15 Jan. 1 April 1 April i Jan. 1 Mar. 1 Jan. 1 Oct. 1 April 1 5.00 13.50 21.50 19.50 8.00 19.25 10 00 36.70 1.14 6.13 7.70 4.50 2! 25 7.00 3.00 14.14 41.13 46.20 63.70 100 100 100 100 14.14 41.13 46.20 63.70 85 60 60 50 12.02 20.57 27.72 31.85
54,000,000 50,166,110 46,371,039 (not reporting)
159. Newton, Mass
57,100 56,700 40,000,000 53,194,750 82 18 32 May l Jan. 1 Apr. 1 j April, \ July, Oct. 22.10 17.50 20.00 12.60 5.30 10.00 3 no 50.40 45.10 100 67 50.40 30.22 50 75 25.20 22.67
161. Augusta, Ga 162. Kenosha, Wis IAS Rolamasnn, Ktirh . 68 80 75 5.00 9.84 2.96
56,500 56,400 69,573,230 79,492,959 20 25 Jan. 1 Jan. 1 Jan. 1 July 1 19.25 11.00 16.33 14.66 5.14 6.10 50.56 34.72 100 100 50.56 34.72 55 80 27.81 27.78

164. Beaumont, Texas 56,300 59,354,190 79 21 July 1 Oct. 1 14.80 8.20 9.10 8.70 38.80 100 38.80 60 23.28
165. Hammond, Ind 56,000 55,200 54,700 (not reporting) (not reporting) 316.740,857

167. Atlantic City, N. J 95 5 Jan. 1 /June 1 \ Dec. 1 14.58 3.88 4.42 4.32 27.20 100 27.20 90 24.48
168. Mount Vernon, N. Y 54,700 141,928,981 100 Jan. 1 /Jan. 1 \ July 1 Oct. 15 12.55 11.09 3.32 1.20 28.16 100 28.16 85 23.94
169. Malden, Mass 53,400 70,127,150 86 14 Jan. 1 13.79 10.47 4.23 1.21 29.70 100 29.70 100 29.70
170. Woonsocket, R. I 53,400 53.300 53.300 (not reporting) 30,492,969 149,251,760 84 16 13 Jan. 1 July 1 Dec. 1 Oct. 1 18.50 14.75 13 nn 31.50 21.65 100 100 31.50 21.65 50 75 15.75 16.24
172. St. Petersburg, Fla 173. Medford, Mass 174. New Castle, Pa 175 Davpnnort,. Iowa 87 90 93 87 3.50 9.00 15.30 27.48 2.50 1.40 7.50 9.57 .90 2.50 4!5o
52,900 52,500 52,469 75,518,500 56,682,810 66,670,020 10 7 13 Jan. 1 Jan. 1 April 1 Oct. 15 Mar. 1 Sept. 1 16.50 11.75 13.50 29.40 34.65 55.05 100 100 100 29.40 34.55 55.05 90 67 60 26.46 23.15 33.03

758 NATIONAL MUNICIPAL REVIEW [December


759
1928] COMPARATIVE TAX RATES OF 237 CITIES, 1928
24.01 ! 21.13 3:8 gg 2 3g§ggg8 S3 sggaasss 20.77 21.36 20.12 21.30 88 8 S B 3 88 2 8 2 2 SSS 8S Sa8 8S
g ss§ gg 88§gS8S8 Bg gg §6 8 S g g ggg gg
34.30 84.50 42.00 21.55 Sg 8 ggggggg S3 8 SggSSSS &S 33.54 21.30 gg g g B S3 8's a s a n 31.30 42.10 37.00 S3
§ §§§ §2 § §§§!§§§ §§ §§ SS § § § § §§§ »s.
8 3 84.50 42.00 21.55 gg 8 ggggggg S3 8 3883388 31.00 35.60 33.54 21.30 ggg S B a S3 a 3 2 s 31.30 42.10 37.00 52.50 52.70
° 5.25 6.70 .45 :S 8 SSSgg :g ■ CO fr* -<-•<*» so • -«Jt gg :S o td • co Bg8 S 8 : «© eo 288 gg
g <> l 46.25 11.00 4.16 i 10.00 ; 4.04 1 4.66 1.34 3.15 5.00 13.00 2.50 4.80 8.00 5.90 9.19 1.19 1.46 8.50 2.70 9.25 3.10 .75 1.65 6.00 7.42 15.20 8.10
14.00 :8S • ^ 00 88 g §838888 23 a = « 8.00 8.20 12.23 4.76 8.97 8.00 9.32 15.09 6.52 10.83 8.71 20.00 12.40 13.80 27.50
13.70 i 1 33.00 ; 20.30 i 8.45 gg 3 33RS8SS “R S 2222232 12.00 15.10 12.12 12.29 17.80 11.86 8.73 26.40 8.60 18.94 19.76 13.10 14.93 15.80 14.10
Sept. 1 Oct. 15 Sept. 1 Jan. 1 i Mar. 1 April 1 /Dec. \June Aug. 1 Sept. 15 April 8 Oct. 31 Jaa. 1 Oct. 1 July l Aug. 1 Oct. 1 July 1 Oct. 15 ~„S§—88 - iiiiiiji I fii Si
July 1 m Jan. 1 Jan. 1 Jan. 1 'fei Jan. 1 Jan. 1 Jan. 1 June 1 July 1 M H Tii i i 4 ill ii
3 .. ! 25 17 i i ! "3 S 82 :2238 8S :S ss a a s 8 288 gg
s §8=3 Sg R gSggggg Bg goo Rg 8 g 8 8 S88 gg
19,500,000 58,960,560 55,204,486 56,043,550 81,522,430 47,761,432 68,149,900 167,930,208 69,397,825 65,370,469 82,656,109 68,100,000 SSL 58 065,290 (nolTm% 149,351,500 48,460,313 83,159,105 37,170,300 97,315,260 l~'.TSiS. SSL 46 8685of
51,900 51,700 51.000 i 11111111 !11 |-!!1818I!I!||||II811 ililiifiSS?


COMPARATIVE TAX RATES OF 237 CITIES OVER 30,000 FOR 1928—Continued
222. West New York, N. J.......
223. New Brunswick, N. J.......
224. Taunton, Maas..............
225. Kokomo, Ind...............
226. Quincy,111.................
227. Superior, Wis.............
228. East Cleveland, Ohio.......
229. Wilmington,N. C............
230. Ogden, Utah...............
231. Poughkeepsie, N. Y.2*......
232. Danville, 111.............
233. Lynchburg, Va.............
234. Easton, Pa.................
235. Hazleton, Pa..............
236. Petersburg, Va.............
237. Cranston, R. I.............
238. Waterloo, Iowa............
239. Meriden,Conn...........
240. Waltham, Mass..............
241. Lewiston, Me...............
242. Orange, N. J...............
243. Clifton, N. J.............
244. Amsterdam, N. Y.23 * * * *.
245. Norristown, Pa............
246. Warren, Ohio..............
247. Green Bay, Wis.28..........
248. Colorado Springs, Colo....
249. Revere, Mass..............
250. Elgin, 111................
251. Auburn, N. Y ».............
252. Moline, III................
253. Sheboygan, Wis............
254. Irvington, N. J...........
255. Anderson, Ind..............
256. Cumberland, Md.............
Per cent Tax rate per $1,000 of assessed valuation •2 S &, •V,
â– ** In
Census City fiscal Date of
July I, year collection of 111 |3j| 1.
1928 Realty Personalty begins city tax City School County State Total ill* - fi e3
^§1
40,900 (not reporting) (June 1 \ Dec. 1
40,800 42,488,035 91 9 Jan. 1 19.70 12.50 9.70 4.30 46.20 100 46.20 80 36.96
40,600 (not reporting) ( June \ Nov.
40,400 38,605,295 67 33 Jan. 1 10.00 9.45 3.60 2,33 25.38 100 25.38 90 22.84
39,800 (not reporting)
39,671 48,608,988 83 17 Jan. 1 Dec. 15 8.33' 13.58 11.88 .61 34.40 100 34.40 70 24.08
39,400 92,310,160 80 20 Jan. 1 ( Dec. 1 ( June 1 6.55 12.67 3.43 .85 23.50 100 23.50 70 16.45
39,100 (not reporting)
39,100 40,443,120 73 27 Jan. 1 Sept. 1 11.00 16.40 4.30 3.50 35.20 100 35.20 60 21.12
39,100 46,632,750 100 Jan. 1 Feb. 15 19.56 8.38* 9.02 36.96 100 36.96 80 29.57
38,800 31,298,311 72 28 May Jan. 1 14.50 13.80 4.00 3.00 35. JO 100 35.30 60 21.18
38,600 43,500,000 93 7 Jan. 1 Sept. 15 13.50 10.00 23.50 100 23.50 60 14.10
38,400 39,390,166 100 Jan. 1 July 1 13.50 15.00 7.66 35.50 100 35.50 50 17.75
38,300 29,275,062 93 7 Jan. 5 April 1 13.00 24.00 8.91 45.91 100 45.91 60 22.96
37,800 29,632,500 uo 10 July 1 July 1 18.53 6.47* 25.00 100 25.00 75 18.75
37,500 (not reporting)
37,100 (not reporting)
37,100 (not reporting)
37,100 (not reporting)
36,600 34,255,990 70 30 Mar. 1 Aug. 21 16.00 5.50 2.00 7.00 30.50 100 30.50 67 20.44
36,500 44,066,644 93 7 Jan. 1 / June 1 \ Dec. 1 21.61 11.60 5.12 4.27 12.60 100 42.60 80 34.08
36,200 42,211,250 90 10 Jan. 1 / June 1 \ Dec. 1 20.63 13.82 6.05 5.90 16.10 100 46.40 80 37.12
36,200 30,905,012 100 Jan. 1 ' Aug. 1 15.28 19.11 12.04 46.43 100 46.43 60 27.86
36,200 25,107,775 92 8 Jan. 1 July 1 12.00 10.00 4.00 36.00 100 35.00 33 11.55
36,100 74,518,780 90 10 Jan. 1 Dec. 20 7.00 10.05 3.50 .85 21.40 100 21.40 90 19.26
36,100 52,009,335 79 21 Jan. 1 Mar. 21 11.18 10.40 8.42 30.00 100 30.00 80 24.00
36,000 41,270,910 83 17 Jan. 1 J Jan. [July. 14.00 15.75 7.95 3.81 41.54 100 41.54 80 33.23
36,000 (not reporting)
36,000 (not reporting) July 1
35,700 52,246,971 100 July 1 11.30 4.25 8.07 23.62 100 23.62 98 23.15
35,600 24,773,885 70 30 April 1 Mar. 15 15.30 20.00 3.00 6.00 11.30 100 44.30 60 26.58
35,100 48,484,126 81 19 Jan. 1 Jan. 1 15.52 10.57 4.64 .65 31.38 100 31.38 65 20.46
34,600 71,521,757 87 13 Jan. 1 / June I ( Dec. 1 15.15 11.40 7.78 1.50 35.83 100 35.83 100 35.83
34,600 (not reporting)
34,400 46.000.000 70 30 Apr. 1 July 25 10.00 1.75 9.95 2.66 27.26 100 27.26 65 17.72
760 NATIONAL MUNICIPAL REVIEW [December


257. Montclair, N. J 33,700
258. Watertown, N. Y 33,700
259. Marion, Ohio 33,400
260. Oshkosh, Wis.23 33,200
261. Muskogee, Okia 33,200
262. Port Arthur, Texas 33,000
263. Steubenville, Ohio 32,600
264. Mansfield, Ohio 32,500
265. Plainfield, N. J 32,500
266. Alameda, Calif 32,400
267. Kearny, N. J 32,100
268. Fort Smith, Ark 32,100
269. Asheville, N. C 32,000
270. Hagerstown, Md 32,000
271. Middletown, Ohio 31,000
272. Sioui Falls, S. D 31,200
273. Rome, N. Y 31,100
274. Raleigh, N. C 31,000
275. Richmond, Ind 31,000
276. Clarksburg, W. Va 30,900
277. Great Falls, Mont 30,900
278. Norwood, Ohio 30,800
279. Port Huron, Mich 30,700
280. Bloomington, 111 30,700
281. Newark, Ohio 30,500
282. Zanesville, Ohio 30,450
283. La Crosse, Wis 30.400
284. Newburgh, N. Y.B 30,400
285. Norwalk, Conn 30,100
286. Naahua, N. H 30,000
Canadian Cities
1. Montreal, Que.29 699,500
2. Toronto, Ont.*° 585,742
3. Winnipeg, Man.*1 202,377
4. Vancouver, B. C.*2 142,150
5. Quebec, Que.39 133,000
102,108 051 93 7 Jan. 1 JJune 1 t Dec. 1 14.60 9.50 7.74 1.66 33.50 100 33.50 90 30.15
44,941,575 100 July 1 July 1 15.60 9.80 8.76 1.44 35.60 100 35.60 80 28.48
49,291,430 64 36 Jan. 1 /June 1 \ Dec. 1 9.40 9.07 4.28 .85 23.60 100 23.60 100 23.60
59,916,285 82 18 Jan. 1 Jan. 1 12.05 8.74 5.71 26.50 100 26.50 80 21.20
29,333,582 80 20 July 1 / Nov. 1 ( .Tuna 1 15.32 14.87 9.69 2.50 42.38 100 42.38 60 25.43
30,760,500 78 22 April 1 Oct. 1 18.40 6.50 6.30 6.40 37.60 100 37.60 70 26.32
78,400,000 70 30 Jan. 1 / June 20 t Dec. 21 4.85 9.25 5.12 .85 20.07 100 20.07 85 17.06
73,009,880 74 26 Jan. 1 J Dec. 20 \ June 20 6.80 8.90 4.85 .85 21.40 100 21.40 100 21.40
55,815,627 88 12 Jan. 1 f June 1 \ Dec. 1 17.50 11.40 4.80 4.30 38.00 100 38.00 60 22.80
29,139,500 85 15 July 1, '27 Oct. 15, ’27 17.58 17.92 18.70 54.20 100 54.20 56 30.35
72,059,701 82 18 Jan. 1 J June 1 \ Dec. 1 11.45 10.22 8.11 4.67 34.45 100 34.45 70 24.12
(not reporting)
100,000,000 80 20 Sept. 1 Sept. 1 12.60 3.60 10.90 27.10 100 27.10 75 20.33
38,550,400 90 10 June June 1 11.20 7.77 5.23 2.55 26.75 100 26.75 100 26.75
75,699,190 72 28 Jan. 1 / June \ Dec. 4.69 6.73 3.10 .85 15.37 100 15.37 85 13.06
44,260,033 75 25 Jan. 1 / Mar. 1 \ Oct. 1 13.27 15.74 4.01 3.15 36.17 100 36.17 70 25.32
27,908,029 100 Jan. 1 / Jan. 1 (July 1 15.26 13.36 1.35 6.24 36.21 100 36.21 67 24.26
51,715,748 74 26 June * Sept. 20 11.50 11.10 5.80 28.40 100 28.40 65 18.46
39,495,933 80 20 Jan. 1 J May 1 \ Nov. 1 12.50 12.20 4.50 2.30 31.20 100 31.20 100 31.20
50,588,378 75 25 July 1 Oct. 1 7.00 8.90 6.00 1.30 23.80 100 23.80 100 23.80
49,215,445 75 25 July 1 / May 31 \ Nov. 30 24.25 22.50 14.50 4.33 65.58 100 65.58 28 18.36
72,490,000 85 15* Jan. 1 JJune 1 \ Dec. 1 8.06 7.19 6.04 .85 22.14 100 22.14 100 22.14
37,972,835 85 15 May July 1 13.90 15.70 6.85 3.26 ‘ 39.71 100 39.71 100 39.71
28,700,000 74 26 May Mar. 1 16.95 13.75 3.30 3.00 37.00 100 37.00 60 22.20
(not reporting) (not reporting)
(not reporting) Mar. 15 Sept. 15
38,927,376 100 Jan. 1 14.60 8.80 10.41 33.81 100 33.81 60 20.29
(not reporting) (not reporting)

836.873,420 100 Jan. 1 / May 1 1 Ont. 1 13.50 7.00 20.50 100 20.50 100 20.50
May 4
926,027,622 100 Jan. 1 July 4 Sept. 4 21.90 9.90 31.80 100 31.80 75 23.85
227,862,310 100 Jan. 1 June 15 16.07 13.53 1.40 31.00 86 26.66 100 26.66
232,335,046 100 Jan. 1 Aug. 3 21.16 9.84 31.00 78 24.18 100 24.18
102,928,689 100 May 1 Nov. 1 21.30 9.50 30.80 100 30.80 80 24.64
OS
1928] COMPARATIVE TAX RATES OF 237 CITIES, 1928


6. Hamilton, Out.....................
7. Ottawa, Out.5*....................
8. Calgary, Alta.*...................
9. London, Out.......................
10. Edmonton, Alta.M.................
11. Windsor, Ont.....................
12. Halifax, N. S.“7.................
13. St. John, N. B...................
14. Verdun, Que......................
15. Victoria, B. C.”.................
16. Regina, Ssb1c.sb.................
17. Sou. Vancouver, B. C.40..........
18. Three Rivera, Que................
19. Hull, Que........................
20. Saskatoon, Saak..................
COMPARATIVE TAX RATES OF 237 CITIES OVER 30,000 FOR 1928—Continued
Per cent Tax rate per $1,000 of assessed valuation o S â– 3*5
Census July 1, 1828 City fiscal year begins Date of collection of city taxes lli] < aS's f» 5.S
Assessed valuation Realty Personalty City School County State Total ||l 11a Estimated i of assessed to legal bas (per cent) Final readji tax rate
127.447 153,619,250 100 Jan. 1 f June 1 i Sept. 1 20.90 12.60 33.50 100 33.50 100 33.50
122,731 145,838,403 100 Jan. 1 j June 18 \ Nov. 18 20.75 10.95 31.70 100 31.70 67 21.24
72,500 55,608,939 100 Jan. 1 /June, (Aug., Oct. 22.30 22.70 45.00 80* 36.00 100 36.00
68.404 77,824,099 100 Jan. 1 (June 18, {Aug. 18, l Oct. 18 21.40 14.21 35.61 100 35.61 80 28.49
67,083 59,766,310 100 Jan. 1 / May, July, (Oct., Dec. 24.30 22.70 47.00 78 36.66 100 36.66
66.893 74,458,509 100 Jan. 1 fJune 15 \ Oct. 15 18.60 16.40 35.00 100 35.00 60 21.00
55,000 54,247,850 100 May 1 / May 1 \ Sept. 1 23.80 10.80 .90 35.50 100 35.50 80 28.40
55,000 51,004,300 100 Jan. 1 ( Jan., Aug., \ Oct. 9.40 12.20 8.00 29.60 100 29.60 100 29.60
47.000 42.000 (not reporting) 53,116,291 100 Jan. 1 Aug. 15 28.83 12.17 41.00 74 30.34 100 30.34
42.000 40,616,095 100 Jan. 1 / June 30 \ Dec. 31 20.41 18.30 1.59 40.30 81 32.64 68 22.19
40.000 36,500 35,233 33.000 24,651,239 (not reporting) (not reporting) (not reporting) 100 Jan. 1 Jan. 1 22.32 27.18 50.00 65 32.50 75 24.38
-3
to
NATIONAL MUNICIPAL REVIEW [December


* Estimated.
1 New York City. The assessed valuation is exclusive of 1916,384,320 of dwellings exempted from local taxation until 1932 but assessed for state tax. The official computation gives a single rate for city, school and county purposes; the county rate is computed upon the same basis as when it was levied on the boroughs; the rates for city and school are in proportion to appropriations. In addition to the rate given, levies are made on the several boroughs and city at large for local improvements. The estimated ratio of assessed to true value is based upon the state equalization table.
2 Chicago. The figures given are 1927 valuation and 1928 tax levy. The city rate includes sanitary district and south park district rates, the rate given being for the south park district (ceutral business section and greater part of south side). Rates in other parts of the city are slightly higher because of variations in the park rate.
* 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 cent of all realty) is taxed at two-thirda, and farm realty per cent) at one-half the rate on city realty,—except that property in independent poor districts (having local poor taxes) is further relieved of Buch poor taxes. Money at interest and vehicles to hire, comprising the personalty valuation, are taxed at 4 mills. There is no state tax in Pennsylvania on property subjeot to local taxation.
4 Lot Angela. The population is a local estimate. The city rate includes flood control, 80 cents. 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, collected by the oounty and distributed to the school districts.
4 Baltimore. There is no county rate. There are several rates applied to different bases of valuation (see 1926 tabulation for details, December, 1926, Review). Personal property of manufacturers is exempt from taxation.
7 Pittsburgh and 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 is 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 ‘‘operative property" taxed by the state only. Of the valuation reported, 188,455,023 unsecured personal property has a rate of $38.
* Washington. _ Appropriations for the DiatrictofColumbiaaremadebyCongress,alumpaumof$9,000,000 thereof being paid by the federal treasury. Intangible personalty, $495,908,396, included in the valuation reported, 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.
10 Newark. The state rate includes a $2.66 school tax, which is returned to the local schools.
11 Minneapolis, St. Paul, Duluth. The Minnesota statutes provide for 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 as reported. Money and credits (not included in the valuation reported) are taxed at 3 mills on the dollar. The total ratein Minneapolis varies slightly in various wards due to varying rates for street maintenance.
12 Kansas City, Mo. The valuation given is for city tax purposes; the valuation of real estate used for school, county and state purposes is about one-third larger. The rates shown are adjusted to the city valuation basis. In addition, a $2.50 park and boulevard maintenance tax on land only is levied, equivalent to a tax or 38 cents on the total valuation.
11 LcuisvilU. Of the valuation reported, $23,500,000 stock of banks, trust and life insurance companies is taxed $2 per $1,000 for' city and $4 for schools. Unmanufactured agricultural products, $5,000,000, are taxed $1.50 per $1,000 for city purposes.
14 Portland. The school rate includes $2.15 county school levy, and $2.20 state elementary school levy, which are returned to the local school districts.
16Providence. There is no county government in Rhode Island. In addition to the rate given, $4 per $1,000 is Levied on intangible personalty.
16 Oakland. The city rate includes $4.10 water utility district rate.
17 Richmond. The cities of Virginia are autonomous, having no county government.
18 Dayton. The city rate includes $2.07, and the county rate, $.24, flood prevention.
18 Miami. Rates of $24 per $1,000 for school, $47.50 for county and road, and $9 for state, are levied upon separate valuations but are readjusted to the city valuation reported.
Des Moines. Taxable values in Iowa are one-quarter of assessed values. Moneys and credits, assessed at $32,001,959, not included in the valuation reported are taxed at 5 mills.
21 Wilmington. The valuation shown includes $2,388,000 public service corporation property which is taxed at $39 for city purposes and $8.50 for school purposes. The Btate tax is for schools.
22 Cambridge. The state rate includes metropolitan sewer and park rate.
25 Albany, Utica, Charleston, Binghamton, New Britain, Niagara Falls, Jamestown, Poughkeepsie, Amsterdam, Green Bay, Auimm, Oshkosh, Newburgh. The county rate includes state rate, the separation not being reported.
24 Tampa. Rates of $30 per $1,000 for school, $20 for county, and $7.50 for state, are levied upon separate valuations but are readjusted to the city valuation reported.
26 Lowell, Hoboken. The city rate includes schools, the separation not being reported.
26Shreveport. Valuation along river pays an additional levy of $5 for levee protection.
27 Columbia. The county rate includes schools, the separation not being reported.
28 Stamford. The city rate is the weighted average of the city and town rates on their respective valuations; the school rate is estimated.
28 Montreal. The valuation is for 1927. The school rate reported is the Catholic rate; the Protestant rate is $10, and the neutral rate, $12, the average of all being $9.36.
w Toronto. Realty valuation includes 10.4 per cent business and 6.6 per cent income. Dwellings up to $4,000 valuation are allowed a certain exemption from general taxation but not school taxation. The school rate given is the public school rate; the separate school rate is $14.25.
81 Winnipeg. Land, valued at $114,859,300, is assessed at LOO per cent; buildings are assessed at 66% per cent; the ratio of rateable assessment to the total valuation is 85.8 per cent.
82 Vancouver. Land, assessed at $128,010,071, is taxed at 100 per cent; improvements, assessed at $104, 324,975, are taxed at 50 per cent; the ratio of taxable valuation to the total is 77.5 per cent. The actual tax levy is $34.44, but was reported $30.91 because over 93 per cent was paid before the expiration of a IQ per cent discount period.
88 Quebec. The city rate includes $5 for water paid by $44,504,260 valuation which is exempt from general taxation.
84 Ottawa. The school rate given is the public school rate; the separate school rate is $17.05.
86 Calgary. Land is assessed at 100 per cent, improvements at 50 per cent; in addition to the rate shown there is a $2 levy on land only for provincial purposes.
u Edmonton. Land, valued at $34,542,170, is assessed at 100 per cent; improvements are assessed at 60 per cent; the ratio of taxable to true valuation is 78 per cent.
87 Halifax. Realty valuation includes 13.5 per cent business, and 4.8 per cent household, assessment.
*s Victoria. land is assessed at 100 per cent, improvements at 50 per cent, the ratio of taxable to the total valuation being 74 per cent.
88 Repina. Realty valuation includes 15 per cent business and income. Land, valued at $22,506,260, is assessed at 100 per cent; improvements, at 60 per cent. The separate school rate is $5.90 higher than the public school rate reported, on a valuation of $3,046,936.
** South Vancouver. Land, valued at $11,526,411, is assessed at 100 per cent; improvements, at 50 per cent.
1928] COMPARATIVE TAX RATES OF 237 CITIES, 1928 763


RECENT BOOKS REVIEWED
The National Budget Ststem. By W. F.
Willoughby, Director, Institute for Government Research. Baltimore, Md.: Johns
Hopkins Press, 1987. Pp. 343.
It is eminently fitting that one who did pioneer service in arousing the national government to a realization of the imperative need for reform in financial procedure should review the results of the first five years under the national budget and suggest changes for its improvement.
The central purpose of the study appears to be to describe the financial procedure of the national government as it exists today under the Budget and Accounting Act of 1921. The book opens with an historical sketch of the movement for the adoption of a national budget system and a description of the special agencies established and the adjustments made by Congress to facilitate the consideration of the budget proposals. Parts two, three, and four deal with the formulation of the budget, action upon the budget by CoDgress, and execution of the budget. The author proceeds to the suggestion of modifications which, in his judgment, would tend to improve the budget system. The description is accurate and detailed, the suggestions well-reasoned and thought-provoking.
Dr. Willoughby points out that “the five years that the new budget system has been in operation have been years of retrenchment, when every effort has been made to curtail government activities and reduce expenditures.” In a period of expansion of government activities, the assumption of a retrenchment policy by the chief executive in the hope that it would prove politically advantageous might cause a serious breach between the executive and legislative branches. There is no denying that the attempt which has been made to adapt a British custom to the exigencies of the American political system (pp. 140-142, 152-155) has been partially successful, but it is submitted that perfection should not be claimed for even the basic principles of a new institution so foreign in its conception to our separation of powers, until it has been tried in a fire of more consuming force (p. 286).
The picture of an embattled treasury defended by a militant president against the assaults of Congress is repeatedly brought forward (pp. 9, 26, 97, 184). While this may have been
a true picture during the five years just past, we may well witness a complete reversal of policy at no far distant date. With the rapid reduction of the public debt and the present tendency of Congress to rely less and less upon direct taxation, we may expect a more vigorous demand for expansion of federal activities. Where does the budget system stand in such a program? There is no denying that Congress has reluctantly relinquished (temporarily) its power to initiate appropriations (pp. 22, 49), but there is no assurance that this will not be resumed. Under the present system it is the president, acting through his Bureau of the Budget, who actually fixes the final amount which may be expended by the various organization units of the government under his control (pp. 175-187), except Congress itself and the judiciary. It is submitted that this may, in the last analysis, well be held to be an unconstitutional delegation of legislative power to the executive. Similar questions are now being raised in the states.
In his suggestions for the improvement of the system the author advocates the withdrawal of the Bureau of the Budget from the Treasury Department and its allocation to the office of the President. He suggests that the Bureau of Efficiency, the General Supply Committee, the Public Building Commission, and the Joint Committee on Printing should be abolished and their duties transferred to the Bureau of the Budget. This recommendation is made on the ground that the Bureau should be recognized as the sole agency of general administration. To be consistent, such a suggestion might also cal] for a merging of the Civil Service Commission and the Personnel Classification Board with the general administrative agency. If logically carried out, such a plan would probably elevate the Bureau into just such a “super-cabinet” position as was feared by Congress when the budget plan was first broached (pp. 40). It would seem to some that a combination of the General Accounting Office with the Bureau of the Budget, under the comptroller general would probably offer a solution more in harmony with our political traditions—for the purpose of overseeing administration and reporting to Congress upon the manner in which its appropriations have been expended.


RECENT BOOKS REVIEWED
765
The remaining suggestions are equally stimulating. Supplementary budgets for revenue-producing enterprises, the placing of the District of Columbia budget in the hands of the District Commissioners, the improvement of the appropriation system by the abolition of permanent appropriations, changes in the treatment of unexpended balances, the financing of supply services and the revision of appropriation heads and the phraseology of appropriation acts, and the improvement of the accounting and reporting system are all important reforms which would tend to make the budget more intelligible to the public. In a democracy, that should be the chief aim of a budget—not uncompromising economy.
Harvey Walker.
Ohio State University.
*
Zoning Cases in the United States. By Edward M. Bassett and Frank B. Williams. New York: Regional Plan of New York and its Environs, 1928. Pp. 57.
Someone has said that one half of ,city planning is salesmanship. Of its branch, zoning, one half is the law. In the field of zoning the conflict is between the individualist and group action for the common good, with the lawyer appearing as the hired assassin or the defender of the fair. The technician helplessly looks on as his perfect creation is pushed about, an ear lopped off or mayhap the torso truncated by these skilled adversaries, with the court as umpire.
In the twelve years since zoning was first adopted in the United States the zoning battle has been waged with over six hundred engagements in the courts of sufficient importance to be cited in this first exhaustive listing of its legal progress. These cases are now classified for speedy reference under forty-two heads according to subject matter, with an equally long index by states and another of all cases arranged alphabetically. Not light reading this, nor with an easily discernible plot, but the progress of civilization itself is hinted at in some of the headings, such as the first one: “Billboards, Zoning of, Valid,” with a list of cases in which it has been so held.
The present compilation was made as a part of the Regional Survey of New York and will appear as an appendix to Volume VI of the report, but the immediate value of such a guide to legal precedents was deemed so great that the Committee on the Regional Plan of New York
and its Environs decided on its publication separately in advance. It is a high example of the thoroughness and detail with which city planning must be studied in all its phases in order to serve the community efficiently.
Arthur C. Comey.
*
Tax Rates, Assessed Valuations, and Local Indebtedness in Minnesota, 1928. Publication No. 24 of the League of Minnesota Municipalities. Compiled by Francis J. Putnam. Pp. 33.
This bulletin is a compilation of bare facts concerning taxation and indebtedness in the State of Minnesota for the year 1928. The report does not attempt to analyze the material beyond the computation of a few percentages and per capita valuations and yields. The first tabulation in the bulletin presents the tax rates and assessed valuations applying in each of 725 cities, villages, and boroughs in the state. In a second tabulation, the League publishes for the first time reports of the outstanding indebtedness of the various municipal subdivisions in the state. This table shows that city and village bonds are outstanding for fifteen different purposes. The statement also includes the amounts held, in sinking funds, the net bonds, the warrants outstanding, and the net debt. It is interesting to note that an appreciable number of cities and villages in Minnesota have no debt. A third tabulation sets forth the assessed valuations in the various counties. Valuations here are given under the following heads: unplatted land, platted land, personal property, money and credits. In addition to giving facts on the amount of money yielded by the various taxes and special assessments, columns in this tabulation also set forth the various purposes for which levies are made in the counties and the amount of the levy in each case. The fourth and last tabulation presents a complete picture of the outstanding indebtedness of the various counties in Minnesota.
Martin L. Faust.
*
The American Party Battle. By Charles A. Beard. New York: The Macmillan Co., 1928. This is a paper-covered volume of 150 pages, and is one of the series known as the “World Today Bookshelf.” In this little volume Dr. Beard has told the story of the development of American political parties with a zest and bril-


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liance probably not elsewhere equaled. The first chapter, in which he discusses the nature of American political parties, is a real contribution. The subsequent chapters are largely familiar history, told, to be sure, with some new interpretations and in a most entertaining style. But even those who know this history very well, will find plenty of stimulation in the pages of the first chapter.
In it he considers the various theories which have been advanced to explain the bi-partisan alignment, and he pleasantly demolishes all of them. James Madison, Lord Macaulay, Brander Matthews, and James Bryce are all discarded; and he finds the origin of parties in a • multitude of forces that almost defy analysis. In a word, he repudiates the simple idea, cloaked under various theories, that “God made Democrats and Republicans, and that is all there is to it.’’
In the second chapter Dr. Beard begins with the Federalists and the early Republicans, and presently betrays his thesis in a single sentence: “In fact, there has been no sharp break in the sources of party strength, in policy, or in opinion.” The implication is that during all these years the battle has been waged between men of the same type as those who took up the cudgels in 1789. He frequently refers to the “Hamilton-Webster-McKinley-Coolidge Party,” and speaking of 1896 declares, “In not a single relation did they depart from the traditions of a hundred years” (p. 111). And speaking of the other party he says, “With a fidelity to promises not always observed in American politics, the Democrats under the leadership of President Wilson passed a series of laws that squared fairly well with the historic principles of the Jefferson-Jackson-Bryan heritage” (p. 118).
The point is very well made again and again, and even the most skeptical of readers could hardly run through the pages of this book without feeling that perhaps the great American party battle has not been quite the sham that so many hostile critics busily tell us that it is today.
Kirk H. Porter.
State University of Iowa.
*
Justice and Administrative Law, A Study ok
the British Constitution. By William A.
Robson. London: Macmillan and Co., 1928.
Mr. Robson, who is a barrister of Lincoln’s luu and lecturer in law at the London School of
Economics, has presented in this book perhaps the best introductory treatment of a problem on which a number of noteworthy studies have appeared in this country within the past year. As Mr. Robson phrases the problem, “The social legislation of the past fifty years has introduced a new element into the Constitution. . . . Large judicial duties of an important character have been given not to persons holding judicial office, not even to known and ascertainable individuals, but to vast departments of the state, huge administrative organs employing thousands of anonymous civil servants. The vital feature of the whole arrangement is the fact that there is no appeal to the regular courts of law.”
This problem is of interest to students of municipal government since the developments to which Mr. Robson refers have taken place in the field of control exercised by local as well as by national authorities. Of especial interest in this connection is his reference to the London Building Tribunal (p. 107), which exercises appellate jurisdiction over decisions of the London County Council regarding such questions as the erection of buildings at the rear of existing edifices, the conversion of private buildings into public ones, and questions of building lines, the laying out of streets and the sanctioning of open spaces for working class dwellings. Our own municipal experience suggests in addition the quasi-judicial powers which have been vested in health boards, building inspectors, licensing commissioners, and, more recently, zoning boards.
Practically all of the administrative tribunals concerning which Mr. Robson writes belong, however, to the central government,—the Railway Rates Tribunal, the Ministry of Health, the national health insurance tribunals, the tribunals for unemployment insurance, the Board of Education, the Board of Trade, the Ministry of Transport. Neither this fact, however, nor the fact that Mr. Robson is exclusively concerned with British experience detracts from the value of his book for American students of municipal government. This is because he approaches the subject from the broad standpoint of the general issues involved. His approach is not exclusively or primarily legalistic. While his study is thoroughly fortified with citations of decided cases and quotations from the language of the courts, his primary interest is in understanding the practical meaning and effect of the substitution of administrative agencies for the courts as organs for making decisions of a judicial nature.


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To this end he annihilates at the outset the futile attempts which have been made in judicial opinions and elsewhere to draw a clear liDe of demarcation between administrative and judicial functions, reaching the conclusion that historically the separation of powers is a legend and that practically “neither the executive nor the judiciary has any immutable right to a particular province.” The vital point is that any organ exercising powers that can properly be described as judicial should do so with a judicial attitude and in a judicial spirit.
Mr. Robson’s most valuable contribution to the discussion of a much discussed subject undoubtedly consists in that large portion of his hook in which he develops his conception of the judicial attitude and the judicial mind. He believes that the superior confidence which in the past has been enjoyed by the law-courts, as contrasted with political organs of administration is due to the fact that judges, in contrast with administrative officials, have been able to do their work and to approach the problems brought before them with an attitude fostered and protected by certain attributes of their office which can be summed up as independence from personal responsibility or political control. “The only subordination which the judge knows is that which he owes to the existing body of legal doctrine enunciated by his brothers on the bench and the legislative enactments of the king in Parliament.” There is thus made possible the judicial process, a process consisting “in the application of a body of rules or principles by the technique of a special method of thought, and emphasizing consistency, equality, certainty and impartiality.” It is Mr. Robson’s thesis that this technique should be applied to all decisions of a judicial character by whatever organ they may be made. Tested by these standards he believes that the newer administrative organs of decision suffer from the absence of proper requirements of publicity in their proceedings, from the frequent absence of any requirement of an oral hearing, and from the poor quality and insufficient amount of the evidence on which decisions are often based. On the contrary he believes that experience has shown no ground for distrusting the impartiality of such tribunals or for believing that they are any more liable to political interference than the independent courts of law.
John Dickinson.
MUNICIPAL REPORTS
Dayton, Ohio. Annual Report for the Year 1927. By F. 0. Eichelberger, City Manager. Pp. 55.—This report of Dayton for 1927 is similar in many respects to those of previous years. The format is changed from year to year only sufficiently to identify it as a new report. As a result, anyone familiar with municipal reports would recognize the Dayton report even though it be unlaheled. This, it would seem, is a desirable feature, for many cities are attempting too many changes in the physical appearance of their reports from year to year, often with disappointing results.
One feature of this report in particular merits high praise. It is a summary of the year’s outstanding accomplishments which follows the letter of transmittal, under the caption “A Year’s Work.” The characteristic of this summary which distinguishes it from the usual attempt of this kind is the good balance maintained between the various activities. The enumerated items, 55 in all, classified upon a departmental basis, are distributed as follows: public service, 16; health and welfare, 13; safety, 7; finance, 5; buildings, 3; and miscellaneous, 11. Many of the summaries in municipal reports observed by the reviewer are devoted almost exclusively to physical improvements rather than to activities having more of a social or welfare purpose.
This report is in many respects an example of good reporting, but like many other reports, it omits several essentials which would have given it a high rating. It makes no effort to emphasize important facts in the text, is utterly devoid of diagrams and charts, fails to include an organization chart, and omits a table of contents. The financial statistics are unsatisfactory—it being necessary to search the cost data out of the text material. Comparative data is conspicuous by its absence. The chief defect of this report, however, as was true with those of previous years, is the distribution of pictures invariably in irrelevant reading material. Under the department of law is found a picture of “vitro-lithic concrete paving” and illustrations with reference to sewers and sewage disposal, while under the department of finance appear pictures of the “water works laboratory,” and an “interceptor sewer under construction.” Finally, while the above criticisms are based largely on arbitrary standards and appear greatly to outweigh the praise, yet it must be said that re-
Princeton University.


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ports of Dayton have become favorably known wherever municipal reports are read.
Durham, North Carolina. Annual Report for the Fiscal Year Ending May 31, 192S. By R. W. Rigsby, City Manager. Pp. 65.—The distinctive features of this report are the clearness of the financial tables and the general arrangement of the content. The letter of transmittal is followed by a report of the major departments in the order named which occupy the following spaces: Finance, 10 pages; Puhlic Works, 5; Public Utilities, 6; Public Safety, 17; Public Welfare, 8; Schools, 8; Recreation Commission, 5; and Planning and Zoning, 3.
One is surprised to find but a slight account of the health work carried on in the city. Mention is made on page 53 that the “County Board of Health exercises close supervision and works in cooperation with the city authorities in the health program,” and the financial statement on page 11 indicates that an amount in excess of $28,000 was spent by the Division of Health. It would, therefore, seem that the work which such an expenditure would represent should be reported upon in more detail.
Some of the features omitted from this report which would have added greatly to its usefulness and interest are: emphasis upon important facts, charts and graphs, table of contents and an organization chart. The report further fails to give either a summary of outstanding accomplishments or suggested improvements com templated for the future. In spite of these defects, however, it is well worth the attention of those interested in report writing.
Roanoke, Virginia. Annual Report for the Fiscal Year Ending December 31, 1927. By W. P. Hunter, City Manager. Pp. 65.—This report opens with a letter of transmittal by the city manager in which he lists the major accomplishments of the year and suggests several improvements for the future. This latter feature is too often overlooked in public reporting. The balance of the report deviates from the Usual method in that it contains reports prepared and signed by the various department and bureau heads. The reviewer sees no valid reason why such a plan should not be used so long as the material is harmonized and a proper balance is maintained between the various activities.
The report is mainly one of statistics with very little supplementary reading and utterly void of maps, charts, graphs, and pictures, with the exception of two “tax dollar” charts. The good judgment used in the type of statistics selected as well as in their arrangement, however, makes up in a large part for the lack of graphical presentation.
The report is attractive and has a clear and concise table of contents. The arrangement of material is logical and the space allotted to the various activities indicates a well balanced content. Other features include two charts of the Roanoke Tax Dollar,—one as received and the other as spent.
If it is possible to prepare a municipal report based almost entirely upon statistics, and have the result sufficiently interesting to be read by the citizens, the Roanoke report is a good example.
Westmont, Quebec. Annual Report for the Year Ending October 31, 1927. By G. W. Thompson, General Manager. Pp. 17.—This is essentially a financial report. It includes, however, some statistics on work done and activities performed. For example, the last few pages of the report are given over to statistics dealing with police, fire, health, and road department activities. Fully three-fourths of the report, however, is devoted entirely to the finances of the city, leaving but ten pages in which to account for the work represented by the expenditure of a three million dollar budget, —hardly a proper balance of content.
The feature which really stamps this report as unique, however, is the letter of transmittal in which the general manager epitomizes the year’s accomplishments on the first four pages of the report. This letter classifies the data under the following headings: Finance, Pension Fund of Police and Firemen, Roads, Electric Light and Power Department, Police, Fire, and Health Departments, Parks and Playgrounds, Library, and Victoria Hall. This method of presentation makes it possible for one to gain a clear perspective of the work accomplished in a minimum of time and if a knowledge of the cost and method of financing the various activities is desired, it can be found in the pages which follow. While this report fails to meet many of the standards arbitrarily established by the reviewer, still it must be appraised as a very good report.
C. E. Ridley.


JUDICIAL DECISIONS
EDITED BY C. W. TOOKE
Professor of Law, New York University
The Falmouth Billboard Decision.—A surprising decision is that which involves the efforts of the town of Falmouth, Mass., to get rid of a bill-hoard, Inspector of Buildings of Falmouth v. General Outdoor Advertising Co., Inc., decided by the Supreme Court of Massachusetts on June 8, 1928 (161 N. E. Rep., 899; Mass. 1928 Advance Sheets, 1317).
In 1920 the Massachusetts legislature adopted a billboard act, which was approved on May 27, authorizing the Highway Division of the state Department of Public Works to make rules and regulations to “control and restrict” advertising on public ways or within public view, as the legislature may under the 1916 amendment to the Massachusetts constitution (Art. 50). This act (now Mass. Genl. Stat., Ch. 93, §§ 29-33) also provided that towns might “ further regulate and restrict billboards by ordinance or by law not inconsistent with said rules and regulations.”
Eight days later, on June 4, at the same session the legislature also adopted a zoning law giving cities and towns the usual broad zoning powers with respect to the location of buildings and limitation of their uses (now Mass. Genl. Stat., Ch. 40, §§ 25-33).
In 1924 ( Ch. 237) the legislature amended the above billboard law, extending the power of “ further regulation and restriction ” to cities (in addition to towns) and making another amendment not now material.
In 1925 (Ch. 116) the above zoning powers were extended to “structures and premises” (in addition to buildings).
Meanwhile the Highway Division had laid down certain regulations governing the erection and maintenance of billboards in the state. Then the town of Falmouth, pursuant to the above zoning powers, plus the right of “further regulation and restriction,” undertook to zone a certain billboard off the map, the regulation was claimed to be illegal, and this suit was brought to compel the removal of the board.
Instead of seeking to test the legality of the town regulation by asking whether or not the local regulation was inconsistent with the state regulation, the Supreme Court of Massachusetts,
in an opinion by Judge Braley, held that a billboard is not a “structure,” and that billboard sites are not “premises,” within the meaning of the zoning act. The reason given is that there was a “well coordinated and complete system for the regulation of billboards by the highway division” already in existence. Hence the zoning law could not have intended to permit the zoning of billboards. And this statement is made in the face of the legislative declaration that the billboard law was not intended to be “complete,” because that law itself provided for “further regulation and restriction” by cities and towns. Aside from this surprising limitation upon the zoning powers of cities and towns through a restricted definition of “structures and premises,” the opinion is wholly silent on why Falmouth is not authorized to adopt its regulation under the “ further regulation and restriction” clause of the billboard act. In other words, whereas the town of Falmouth thought its billboard regulation had two legs to stand on—one the zoning law and the other the billboard law, the court knocks the former out from under the town regulation, and shuts its eyes to the latter.
Edward M. Bassett, counsel to the Zoning Committee in New York, puts his criticism of the Falmouth opinion in a nutshell when he says:
The regulation by the highway division means the same regulation of like advertising devices throughout the state. Such regulations would constitute a state code of regulation. Zoning never interferes with codes. Zoning is regulation supplemental to and separate from codes, and which is different in different districts.
New York State had a tenement house law before it had a zoning enabling act. If Justice Braley’s argument were transferred to this state, Buffalo’s zoning ordinance could not affect tenement houses. The zoning of Buffalo, of course, does not supersede the tenement house law. But neither does the existence of the tenement house law exempt future tenement houses from the operation of the zoning law.
Applying this same argument to Massachusetts, one might remark: Likewise in Massachusetts, before the zoning law, there were building laws, and they had to be obeyed; but under them a man could put any kind of a building
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where he pleased. Then came the zoning law, and a man had to put a certain kind of a building where the zoning law allowed; but he still had to obey the building laws. Why not the same with a billboard? “Because a billboard is not a structure’ under the zoning law,” says the court!
The opinion has caused great surprise, and some dismay, among those interested in billboard regulation and in zoning, both in Massachusetts and elsewhere. It seems so unnecessary and so wrong from every angle that one wonders how soon it must be disavowed by the Massachusetts Supreme Court itself. For an extended criticism of the opinion the reader is referred to an article by the present writer in the Massachusetts Law Quarterly for August, 1928. That magazine also gives Judge Braley’s opinion in full.
Albert S. Bard.
Editor’s Comment.—At the time the Falmouth case was reported last June, we did not deem it of sufficient importance to be made the subject of a note. So much adverse criticism on the part of competent supporters of the zoning movement has been aroused by this decision, however, that we requested Mr. Bard to preparefor thisREViEW the statement which appears above.
In answer to the position taken, we deem it only just to the court to point out that the attack upon the decision seems to be based on a failure to bear in mind certain fundamental principles of statutory construction. Billboard restriction and regulation and zoning in Massachusetts were authorized by separate constitutional amendments, both adopted at the same time. As appears from the opinion, in exercising these separate powers the legislature at the session of 1920 enacted two separate statutes: one delegating to the Highway Division of the Department of Public Works the power to make rules and regulations concerning billboards and giving subordinate powers of regulation to the towns, subject to the approval of the Division; and the other conferring upon towns the power to pass zoning ordinances, subject to notice to and hearing of property owners and the approval of the Attorney General. It seems plain that the will of the people as expressed in the two amendments was that the two powers be kept distinct and, so far as the effect of the two separate statutes is concerned, the legislature clearly intended to make each delegated power exclusive of the other. It is an elementary rule that where a delegated power is to be exercised in a prescribed manner,
it can be exercised in no other way. Thus the two acts and the delegated powers by every canon of statutory construction applicable thereto were mutually exclusive one of the other. Billboards clearly were not included in the term “structures” in the zoning statute.
But the objection is made that subsequently, in 1924, the billboard act was amended, removing the requirement of approval of a municipal ordinance by the Division. It must be remembered, however, that the power of towns and cities to regulate billboards still remained subject to the restriction that any ordinance adopted should not be inconsistent with the rules and regulations promulgated by the Division. It is difficult to see, therefore, how this amendment could have had the effect of destroying the mutually exclusive character of the delegated powers. Now the fundamental rule, applied uniformly in all the states, even in those where the broadest home-rule powers are given to municipalities, is that in a field of concurrent powers, any statute which covers part of the field to that extent nullifies the existing local power to legislate on the same subject, and if it appears that the intention of the legislature is to cover the entire field, the local power falls in abeyance. This necessary principle has been repeatedly applied to the regulation of traffic in streets and highways. While it does not appear from the opinion how extensively the Division covered the field, we may assume on the authority of Mr. Bassett that it had adopted a code, a complete plan covering the entire field. It may seem unfortunate that the subordinate power to regulate billboards conferred upon towns and cities in Massachusetts should be subject to this principle of construction, but the fault lies not with the court, but with the legislature, which could have made it inapplicable by an express clause to that end. The effect of such legislative exception would, however, probably prove disastrous in destroying uniformity in a matter vitally concerning the property rights of individuals. From any point of view, it seems to the writer especially unfortunate that the shortcomings of the legislative branch should be made the basis of adverse criticism of the courts when they are compelled to apply the established principles of construction to the plain provisions of the statutes.
*
Legislative Control—Constitutional Limitation Requiring General Laws.—In the absence of constitutional limitation, the control of the state


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legislature over the incorporation anti powers of municipal corporations is plenary. Of the methods adopted to curb the abuse of the power of special legislation, the most common is the constitutional requirement that laws relating to municipal corporations shall be general. In New Jersey the inhibition is against special legislation regulating the internal affairs of municipal corporations, a clause that has given rise to more litigation than any other in the constitution. Beginning with the important decision of Van Riper v. Parsons (40 N. J. L. 1, 123), in which Beasley, J., wrote one of his great opinions, the courts of New Jersey have worked out the definition of general law with unusual clarity. The decisions point out that the basis of classification must be a substantial distinction, having reference to the subject matter of the proposed legislation, between the objects or places embraced in such legislation and those excluded. The marks of distinction on which the classification is founded must be such in the nature of things as will, in some measurable degree at least, account for or justify the restriction of the legislation in question.
Notwithstanding this plain principle, the legislature of New Jersey is induced time and again to enact statutes that fall within the inhibition. The latest statute to be declared unconstitutional by the Supreme Court of New Jersey is Board, of Tenement House Supervision v. Mittleman, 141. A. 571, which defined tenement houses, to which its provisions applied, as those buildings leased to three separate families, except that in cities bordering on the Atlantic Ocean the test was fixed at more than three independent families. The court finds nothing peculiar to the latter class of cities that would justify such discrimination. The fact that cities on the Atlantic coast arc summer resorts is not a basis for according to. them special exemptions in the matter of tenement house regulation.
*
Eminent Domain—Excess Condemnation.—
The principle that the exercise of the delegated power of eminent domain is, in the absence of express constitutional authority, limited by the public necessity, is well illustrated in the case of the Appeal of the Philadelphia Fell Co., 143 A. 208, recently decided by the Supreme Court of Pennsylvania. The park commissioners proceeded to condemn a portion of appellant’s lands to enlarge Tacony Creek Park. The land bordered on Prankford Creek above a dam which
the company had maintained for some forty years to impound water for use in its mill. The company laid as an item of damages interference with its water rights, which the park commissioners by resolution of record disclaimed. Upon this state of facts the board of viewers found that the company’s right to maintain its dam and to flood the lands appropriated was not taken in the condemnation proceedings, to which finding the company filed exceptions, which brought up this question on appeal.
Frazer, J., in writing the opinion of the court which dismissed the appeal, points out that the power to condemn must be based on legislative authority, that the discretion of the body acting is strictly limited by the terms of the statute, and that in no event may the legislature authorize the appropriation of more land or of a greater interest in land than the public necessity requires. It approves the following statement of the limitation upon the city’s authority taken from the opinion of the court in Wilson v. Scranton City, 141 Pa. 621, 21 A. 779:
It was not obliged, nor in strictness was it authorized, to take more than was actually necessary for its purpose. The limit of the public right is the public necessity, and the residue, as it may be called, of the use of the land remains unaffected in the owner. The extent of such residue depends on the nature of the publicise, and„that may vary all the way from the exclusive occupation for a schoolhouse or public building to the easement of running a gas pipe underneath or a telegraph wire overhead. The city was therefore entitled to show the extent of its actual taking. This, however, could be shown only by corporate action. The city would not be bound by the opinions of experts, even of the city engineer, as to the amount of interest in the land that should be taken. That was within its own discretion, provided, of course, it did not exceed the limits of necessity for its purpose. The plaintiff was entitled to have its intention show'n by action binding on the corporation, and put on the record in such form as to give him a cause of action in case the city officials should at any future time attempt to do anything in excess of their privileges actually acquired and paid for.
For a case illustrating the application of these principles to excess condemnation, the reader may be referred to Pennsylvania Life Ins. Co. v. Philadelphia, 242 Pa. 47, 88 A. 904, 49 L. R. A. (N. S.) 1062, which sets forth the necessity of constitutional amendments to authorize such a proceeding. ♦
Bonds; Necessity of Complying with Prescribed Formalities.—In Pollard v. City of Norwalk, 142 A. 807, the Supreme Court of Errors of


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Connecticut had before it an action brought by a taxpayer seeking a declaratory judgment whether certain bonds which the defendant was about to issue were legal and binding. The statute authorizing the bonds provided that the issue must be approved by a majority of the electors voting at the city and town election of 1927. The warning or notice of the proposed action was published only thirteen days before the election, whereas the charter required fifteen days’ notice. In declaring the proposed issue invalid, the court points out the fundamental rule governing the procedure of the New England town meeting that no valid act can be passed without due warning. (Brooklyn Trust Co. v. Hebron, 51 Conn. 22; Bloomfield v. Charter Oak Bank, 121 U. S. 121.)
In Rogers County v. Bristow Battery Co., 28 Fed. (2d) 195, decided September 10, 1928, the District Court, N. D. Oklahoma, held that the validity of bonds issued by a municipality of that state could not be attacked after the lapse of thirty days from the final act of authentication. The bonds in question had been declared void by the Supreme Court of Oklahoma (Bristow
Battery Co. v. Payne, 123 Okl. 137) in a taxpayer’s action on the ground that they had been issued to refund invalid warrants after the constitutional debt limit had been reached. The federal court holds, however, that in the hands of a boria fide holder for value, the city is estopped to assert that the bonds created an indebtedness in excess of the constitutional limitation. The statutes of Oklahoma provide that before a refunding issue may be authorized, the validity of the warrants must be determined by the state district court and approved by the Attorney General, after which the taxpayer is given thirty days in which to prosecute an appeal. The latter provision is construed by the court to constitute a short statute of limitations, upon the running of which the adjudication of the district court is res adjudicata, and not subject to subsequent attack. The laches of the taxpayer in contesting the action is a bar to the attack of a taxpayer after the bonds are in the hands of bona fide holders for value.
The decision of the instant case is an extension of the doctrine of estoppel by recitals developed by the United States Supreme Court.


PUBLIC UTILITIES
EDITED BY JOHN BAUER Director, American Public Utilities Bureau
O’Fallon Case Before the Supreme Court.— The St. Louis and O’Fallon case will probably be argued before the Supreme Court of the United States during'January or February, 1929. It involves the fundamental issues of effective regulation of railroads, in the interest of the public at large, and, we believe, should be regarded with more than passing interest by public-minded citizens and groups. The decision will either bring victory to the long struggle for definite and workable railroad rate regulation, or will render practically useless the ten-year valuation job of the Interstate Commerce Commission, and make the entire system of regulation unworkable because of the difficulties of administration and because of unsound financial basis of control.
We have discussed the case before in this department. We shall present the issues briefly again, with the object of urging municipalities and public-minded groups to join in supporting the Interstate Commerce Commission. We believe that such action is practicable, and is necessary to emphasize the public aspects of the case. The City of New York, through its law department, will present a brief as amicus curiae supporting the Commission. Other cities should do likewise. They might join New York, or present a special memorandum prepared for collective signature. In the interest of such common action, we shall prepare a memorandum, and make it available without cost (except voluntary contributions for printing and other necessary expenses) to all public groups which may wish to cooperate in this important matter. We shall disregard the particular facts and special interests, and confine the discussion to the large public aspects involved in the particular case.
The fundamental issue is the basis of valuation that may or must be employed for the purpose of railroad rate-making (unless the decision should rest upon more incidental points, and thus follow the lower federal court). The Supreme Court is likely to decide, once for all, whether the general plan of regulation in the 1920 Transportation Act, as worked out practically by the
Interstate Commerce Commission, will be approved and adopted in the administrative processes, or whether the Commission will be forced back permanently to undefined and indefinite methods. The question is, whether the “fair value’’ upon which the return to a railroad is predicated can be absolutely defined and preserved through regular administrative machinery, or whether it must be based upon reproduction cost or upon such an indeterminable and variable, combination of factors, that it can be fixed at any time only through special appraisal and valuation.
Our principal aim in this department has been to point, out the utter unworkability of using “fair value” as the rate base for public utility regulation—that is, “fair.value” undefined as to specific rights and obligations, and dependent upon variable and uncertain factors. Through long contact with the work of regulation, our view is clear and, we believe, correct, that the only practical basis of rate-making is to define exactly the rights of the investors and the obligations of the consumers, and to base “value” upon exact facts as shown by accounts and scientific records. In this way only an initial and single valuation of any property would be necessary. Thereafter the “fair value” would be shown constantly by the facts under Commission control, without dispute between the public and the companies at any point of rate adjustment. So long, however, as rates are based upon “fair value” which is undefined and constantly variable, every effort at rate adjustment arouses conflict of interest between the investors and the public, resulting in protracted litigation and enormous costs; regulation remains practically an unworkable system.
There is the same problem in railroad as in other public utility regulation. In the case of railroads, however, contructive steps were taken to place regulation upon an exact and workable basis. In 1913 the Federal Valuation Act required the Interstate Commerce Commission to make a valuation of every railroad in the country as of a particular date, to be fixed for each property. After such date the particular company is required to report regularly to the 773


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Commission its retirements and additions to property. This job of railroad valuation was an enormous one, and exceedingly costly. It has, however, been practically completed. If in any case the Commission thus starts with the initial finding as a fixed sum, and then adds the cost of all new property acquired, and deducts aD retirements and additional depreciation, it will have a definite rate base that can be promptly determined at any time for rate adjustment or other purposes. The sum will rest upon exact facts not subject to dispute and litigation.
The Interstate Commerce Commission in the St. Louis and O’Fallon case adopted this policy for the determination of “fair value” for the purposes of railway rate administration. It considered the particular case in the light of requirements in dealing with all the railroads. It recognized the necessity of adopting methods which will not break down in administration, which will meet the financial needs of the country at large, and which will be actually fair to both the railroad and the public. It has taken a statesmanlike position, and presented the facts and issues in a clear and forceful manner. Its frankness and directness are certain to carry great weight with the Supreme Court. Its analysis can hardly be improved, but can be supported by public groups.
Opposed to the Commission is the claim of the St. Louis and O’Fallon Railroad Company that it is entitled to have its return based upon the ‘‘fair value” of the property as predicated largely upon reproduction cost. The question is thus squarely raised whether, for purposes of future rate control, the “fair value” can be put upon a definite basis so that it can be readily and promptly determined, or whether it must be left undefined and variable, subject to cumbersome redetermination from time to time. From the public standpoint, it must be plain that a definite rate base is essential if the work of regulation is to be carried out in a practical way. The Commission has to deal with hundreds of individual companies and properties, and will have a difficult administrative task even with the most satisfactory methods. If, however, it is required to base all of its orders involving private and public rights upon revaluations and redeterminations, it will be overwhelmed with administrative difficulties—great cost, endless litigation, delay, and deadlock.
There is also a second fundamental issue—■ financial stability depending upon the system of
rate-making. If the rate base adopted by the Commission is approved by the Supreme Court, the rights of the investors will be exactly defined and rates will be constantly fixed so as to bring the returns expected by investors. Under such a comprehensive system, there would be no difficulty at any time in obtaining all the new capital needed for enlargement of the railroad plant and service, in the interest of the commerce of the country at large (as required by the 1920 statute). If, however, the “fair value,” based largely upon reproduction cost, is made the rate base, then there is introduced financial uncertainty which may interfere seriously with future railway developments. During a period of rising prices, the returns allowed would be greater than necessary to attract capital for required railway enlargements. During falling prices, however, the reduction in “fair value” would make the acquisition of new funds extremely difficult or impossible. Sound financial policy requires the definite system adopted by the Commission; the opposite would inject uncertainty and speculative features into the system of rate-making.
This, briefly, presents the issues. We consider the decision'vital not only to railroad regulation, but also to general public utility rate control. If the Interstate Commerce Commission is upheld by the Supreme Court, the decision will not only make railroad regulation immediately effective, but will point the way to the various states to put rate regulation upon a workable and financially sound basis as to all other utilities. If, however, the opposite view should be sustained, we hardly see how regulation can be worked out satisfactorily. These larger matters of public policy must be emphasized before the Court, so that they will not be disregarded in the special details and claims of the particular. We urge all public-spirited groups to join in the much-needed emphasis.
*
Electric Bond and Share Refuses to Answer.— The Federal Trade Commission struck an early impasse in its investigation of the financial transactions and interrelations of the power companies. It had been rumored during the summer that some of the large holding companies would probably refuse access to their accounts and records, and would not disclose their intercorporate transactions or their financial policies and dealings with the public. During the formal hearings in October, this opposition came


1928]
PUBLIC UTILITIES
775
out in the open, when the representatives of the Electric Bond and Share Company refused to answer questions directed to them by Judge Healy, counsel for the Commission.
The Electric Bond and Share Company controls probably the largest group of holding companies in the public utility field. It had been a subsidiary of the General Electric Company, and is, presumably, now closely associated with that company. It has subsidiaries and close affiliations in all parts of the country. Its relations consist in part of stock control and in part of managerial and financial advisorship. It has carried through the several systems a unification of policy which, doubtless, has resulted in important economies, and probably has redounded to the benefit of the consumers. It has been regarded, among the more progressive groups, as capably managed and not wholly mediaeval as to its public relations.
The position taken by the Electric Bond and Share Company is rather amazing to those who have been at least somewhat acquainted with the policies of that organization. Presumably, its lead will be followed by other groups. What it expects to gain is difficult to comprehend. While the management doubtless feels strongly that many of the matters inquired into by the Commission are strictly private in character and have no public concern, it cannot hope to have this attitude accepted by the Commission or the Senate—or by the American people. There is no real privacy in a public business. All of its activities have a public interest, inasmuch as the service is public. It cannot escape inquiry into any of its dealings which finally affect the service furnished and the price charged to the consumers —or which help to defeat the effectiveness of existing regulation.
The time has come when all artificial distinctions as to private rights affecting public utility control are discarded. It is true that in most of the states only the actual operating companies, or companies directly owning utility property, have been subjected to public control. In regard to such companies, the public right is all-pervasive as to examination of properties and records. It includes, moreover, the power to limit and direct the activities of the company in matters of management. It recognizes no right so private as to place it beyond public inquiry. In regard, to holding companies, however, such scope of public interest has not been so clearly established. Up to the present they have escaped practically
all regulation, notwithstanding the fact that they have assumed more and more the actual force of control and management, and have taken over increasingly the functions which constitute the reality of operation. It is this acquisition of control and the absorption of operating functions which have created the public interest in the holding companies. The extent of these vital activities is the subject investigated by the Federal Trade Commission.
While the holding companies may claim that they are not under the jurisdiction of the regulatory commissions, actually they are an integral part of the systems which furnish service. It is the scope of the actuality with which the Federal Trade Commission is now concerned, and it is this that the holding companies do not wish to disclose. If the facts are brought out fully as to the control by holding companies and their operations in management and financing, also as to their use in evading regulation, they are certain to be brought under public control either through state or interstate agency—as they should have been many years ago. Their growth has been laid to the effort to escape regulation. Naturally, they now resist the public inquiry which is certain to restore a large measure of public control.
*
Future of Cleveland’s Municipal Light Plant.—This is the title of a pamphlet recently issued by Mr. Howell Wright, director of public utilities of the city of Cleveland, in response to a resolution passed by the city council January 30, 1928, requesting a report upon the municipal light plant. There is a foreword by Mr. Newton D. Baker, commenting upon conditions leading to the construction of the plant between 1911 and 1914, and upon the changes which have taken place in recent years—the subject of Mr. Wright’s report.
The financial condition of the plant is excellent, both from the standpoint of the balance sheet and the income statement. On December 31, 1927, there was a gross plant investment of $13,458,849.82; a net investment, after deduction of depreciation reserve, of $9,225,146.89. Total net assets amounted to $11,638,182.63. Against this sum, there was a bonded indebtedness of $7,388,030; current liabilities, $290,587.08; operating reserves, $69,601.22; and the city’s net equity, above all obligations and reserves, $3,889,994.33. As to income account, the year 1927 showed operating revenues of $3,249,460.


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Operating expenses reached a total of $2,375,-431.12, leaving an operating income of $874,-028.88. There was also a non-operating income of $127,672.78. The deductions for interest, “taxes" and other charges amounted to $751,-720.84. There was thus a net income of $249,-980.72. This includes $385,750.76 for taxes, which the city was not actually required to pay. Without the inclusion of taxes, the net income, above all operating expenses and other charges, was $635,731.48.
From the present financial standpoint, the municipal plant thus appears in excellent condition. Among the operating expenses was included $648,793.15 for depreciation, on top of the actual expense of $358,806.04 for maintenance. The results speak well of the management, especially since the maximum rates have been fixed at 3 cents per kwh., among the lowest rates in the country.
The difficulties of the plant appear in connection with future requirements. The generating plant has a total rated capacity of 50,000 kw. This consists, however, of three 5,000 kw. units, which are practically obsolete, two 10,000 kw. units installed in 1919 and 1920, and one 15,000 kw. unit installed in 1926. The plant as a whole, therefore, cannot be classed as thoroughly modern. It cannot operate at as low an efficiency for fuel and labor as large modern plants consisting of units ranging from 50,000 kw. upward in individual capacity.
The question before the city is: what shall be done to meet further demands for current? The present plant cannot be readily enlarged; any material expansion will require a new plant, financed with new bond issues. Mr. Wright suggests as an immediate practical measure the installation of interconnections with other electric utilities. This would provide particularly for emergency service, which might be necessary in the case of shutdown of one or more of the present generating units. The plant hardly has sufficient reserve capacity for possible breakdowns. Whether construction of a new plant, with large generating units, may finally be justified, will depend upon developments during the next few years. It would, of course, be futile for the city to adopt an expansion program, if current may be obtained at a lower cost from generating companies. The same problem, however, does not apply to the distribution system. The department can expand its connections and, particularly, increase the street lighting load with present facilities.
The experience of Cleveland will be interesting to all cities which have municipal plants and face additional plant requirements for the future. Will it be more economical for them to construct additional plant, or purchase current from others? This is a vital question whose correct answer depends upon stubborn facts and not upon fixed doctrines.


GOVERNMENTAL RESEARCH ASSOCIATION
NOTES
EDITED BY RUSSELL FORBES Secretary
Recent Reports of Research Agencies.—The
following reports have been received at the central library of the Association since October 1, 1928:
Buffalo Municipal Research Bureau, Inc.: Comment on the Bureau's Work Detroit Bureau of Governmental Research, Inc.: Hamtramck Garbage Incinerator San Francisco Bureau of Governmental Research: The San Maieo-San Francisco Survey Schenectady Bureau of Municipal Research, Inc.: Final Report on the Administration of the Schenectady Civil Service
Correction.—Through the editor’s error, two reports were credited in last month’s issue to the Cincinnati Bureau of Municipal Research. The reports on Public Purchase of Materials for Public Work to be Furnished to Contractors and Underground Wiring in New Subdivisions were prepared by the Municipal Reference Bureau of the University of Cincinnati and not by the Cincinnati Bureau of Municipal Research.
*
California Taxpayers’ Association.—At the
semi-annual meeting of the board of directors, held in San Francisco on October 19, the California Taxpayers’ Association went on record as favoring the passage in the next legislature of an act which will create the county unit system of school administration. The Association also announced itself as in favor of the passage of legislation which will make the photographic recording of documents legal in the state of California. The Association favors changes in the present special assessments and improvements acts of California.
The research department of California Taxpayers’ Association has concluded its field work on the studies of the expenditures of Solano and Santa Barbara counties. It is now fast approaching the completion of its study of the costs of the state educational institutions.
*
Taxpayers’ Research League of Delaware.— A group of trustees and friends of the League
sponsored a smoker in October to discuss problems that will come before the next legislature, and to consider the increased financing of the League. The smoker was attended by about sixty persons, including Governor Robinson, the two candidates for governor, two of the state judges, and other prominent business and professional men.
By formal motion, those present unanimously agreed that the work of the League should be continued and broadened and given the fullest financial support.
The governor-elect, C. Douglass Buck, present chief engineer of the state highway department, and son-in-law of United States Senator T. Coleman du Pont, has requested the cooperation of the League in making a thorough survey of the state’s financial policies, administrative structure, and business methods.
The League has completed and submitted to the citizens’ committee and town officials of Milford its audit and analysis of the town’s accounts and accounting system.
*
Des Moines Bureau of Municipal Research.—
The Bureau sent an open letter to the state budget director urging him to reduce materially the budget requests of the state departments and institutions for the next biennium. Copies of this letter were also sent to chambers of commerce throughout the state to enlist their support. The state budget requests for the next biennium of 1929-30 were 32 per cent over the 1927-28 appropriation, or an increase of $9,000,-000 for the two years. The general state departments asked for a 10 per cent increase, the board of control which supervises penal and philanthropic institutions, 39 per cent, and the educational institutions, 37 per cent. By contrast with this proposed increase in state taxes, the assessed valuations in the state have actually decreased slightly.
At the request of the county board of supervisors, the Bureau, in cooperation with a chamber of commerce committee, is working on a report to simplify the present longhand method of pre-777


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[December
paring assessment and tax records, which involves duplication of hundreds of thousands of entries.
The Bureau also called the attention of the city council to the apparent falling off of city tax receipts below the estimates upon which the annual appropriation was based, and suggested retrenchment before the latter months of the year when the situation might become acute.
Upon the suggestion of the county recorder and the Bureau, the supervisors have authorized the installation of photographic recording.
The Bureau transmitted a report to the finance committee of the board of supervisors on the authority of supervisors over county expenditures with the view that the latter assume closer control over the county purse-strings.
The Bureau also prepared publicity reports for newspapers on consolidation of counties, increase of state levies in urban counties as compared to rural counties, and handled publicity for a fire prevention campaign.
*
Albert Russel Erskine Bureau for Street Traffic Research, Harvard University.—Dr. Miller McClintock, director, at the present time is in the city of New Orleans completing a survey report on street traffic control conditions.
The survey preceding this report has been conducted by an engineering staff during the past twelve months. The report, which is shortly to be issued, will be one of the most comprehensive reports yet prepared by the Erskine Bureau, and will contain many new factors regarding traffic engineering and administration, due to the peculiar characteristics of traffic in New Orleans.
The survey has been conducted by the Erskine Bureau directly for the city planning and zoning commission of New Orleans and under the general supervision of Mr. Paul Habans, Commissioner of Public Safety. It is understood that copies of the report when printed will be available for general distribution.
♦
Civic Affairs Department, Indianapolis Chamber of Commerce.—Study of the budgets of local units of government has been completed by the department. The staff of the department was invited to sit with the finance committee of the city council in consideration of the civil city budget. Many of its recommendations were accepted by the council and much statistical information was provided, aiding the coun-
cil in reducing the proposed 1929 tax rate from $1.15 to $1.10 on each $100 of taxable property.
In addition, information provided by the department was helpful to the executive department and the council in refusing to grant very large increases of personnel in the police and fire departments, requested by the heads of these departments. Instead, plans are under way to effect a change in the present custom of allowing full pay for all absences from duty on account of illness or injury which, it is expected, will materially increase the number of men available for active duty and perhaps permit some saving in salary appropriations. The department of civic affairs has obtained information from the fire and police departments of thirty-one cities as to their practice in this regard and will soon make a report of this study to the board of public safety for its use in preparing a rule suitable for use in the local departments.
This department made a study of the sinking fund requirements of the civil city covering the next twelve years, and its program providing for meeting these requirements without undue burden in any one year was adopted by the mayor and city council.
The department study of the school city budget revealed serious error in computation of expected revenue. The department urged many appropriation reductions. School officials declined to consider the department’s recommendations and an appeal was taken to the state board of tax commissioners. The tax board has not finally acted, but has indicated that it will make a number of the appropriation reductions urged by our department.
The department study of the county budget revealed inadequate provision for meeting the appropriations from the general fund.
*
The Ohio Institute.—A report on state subsidies for special education in Ohio, prepared for the Ohio State Teachers’ Association in 1927, has now been published. Copies can be secured from the Association, Chamber of Commerce Building, Columbus, Ohio.
A report on county welfare organization and administration in Ohio has been completed. Suggestions looking toward reorganization are included.
Data are being compiled to show to what extent judges, in sentencing convicted offenders to the state penitentiary, have made use of their


1928] GOVERNMENTAL RESEARCH ASSOCIATION NOTES 779
power to impose a minimum sentence in excess of that imposed by statute.
*
Philadelphia Bureau of Municipal Research.—
Philip A. Beatty, who is engaged on the study of municipal contracts which the Bureau began in 1926 as agent of the Thomas Skelton Harrison Foundation, has been designated, upon the mayor’s invitation, to represent the Bureau at the meetings of a committee on municipal contracts appointed by the mayor in August. In response to requests made by the committee’s secretary, the Bureau has furnished the committee with considerable information about contract practices and also about persons whom the committee might consult for expert advice.
It so happened that two of the most important problems with which this committee has to deal are also problems which the Bureau has been studying. One of them is that of force account, the subject of a report published by the Bureau early this year. Another is that' of the irresponsible bidder, which has been discussed in Citizens’ Business, notably Numbers 853 and 855. Copies of the force account report and issues of Citizens’ Business devoted to the subject of municipal contracts have been furnished to members of the committee. The desirability of standard questionnaires and financial statements for bidders was also made the subject of a letter to the secretary, and copies of these forms were supplied to members of the committee.
*
St. Louis Bureau of Municipal Research.— During the past two years the Bureau has devoted much time to a study of police pension systems in an endeavor to induce the board of police commissioners to revise their proposed pension plan along sound actuarial lines. The plan proposed by the board and by a citizens’ police pension committee was similar to the police pension system in New York City, but failed of passage in the last legislature and was defeated as an initiative proposal at the election on November 6.
Although the system would have applied only to St. Louis policemen, it was necessary that it be submitted to a state-wide vote. The results of the voting are interesting. In St. Louis the proposition failed to carry by a majority of approximately 70,000. In Kansas City it was approved by a majority of approximately 50,000. Throughout the rural districts the vote, on the basis of unofficial returns, seems to be about
evenly divided. Extensive publicity was obtained in support of the proposition and numerous speeches were made at public gatherings and over the radio throughout the entire state. The Bureau and the board of estimate and apportionment submitted statements of facts about the provisions of the proposed system, and its cost to the newspapers and voters of St. Louis.
The board of estimate and apportionment employed Mr. George B. Buck, consulting actuary, to advise them concerning the proposed system. Mr. Buck’s report showed that the system would be financially unsound and extremely costly to operate. The local press gave very satisfactory publicity to the Bureau’s reports although three of the large dailies favored the plan editorially and a fourth remained somewhat neutral. A few days prior to the election the board of estimate and apportionment mailed a brief statement of the estimated cost of the proposed system to approximately 240,000 registered voters in the city. ♦
Schenectady Bureau of Municipal Research.—
New Building Code.—The Bureau’s review of the present building code and the one proposed for adoption in 1925 has been submitted to the chairman of the common council committee on laws and ordinances, together with recommendations that these codes be' set aside and an entirely new document prepared. The Bureau’s services have been offered to the city for the purposes of preparing the new code.
The Bureau’s recommendations were concurred in by the committee and by the common council which, by resolution, thanked the Bureau for its work in reviewing the code and authorized it to proceed with the preparation of an entirely new set of building regulations.
Centralized Purchasing.—The preliminary draft of the report on the survey of the present methods of municipal buying has been completed. At present there are three distinct buying agencies in the city administration and recommendations for their consolidation will be made along lines of recommended model procedure.
Water Bureau Finances.—The capital budget commission has submitted to the mayor a report calling attention to certain fiscal conditions .existing in the bureau of water. The increasing bonded indebtedness, together with increased costs of operation of the municipal water plant, is causing a serious condition in the present water rental rates which are considerably below the 1913 schedule. The commission's report, pre-


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NATIONAL MUNICIPAL REVIEW
pared by the Bureau, made a number of recommendations providing for temporary relief and calling for a thorough investigation of the entire municipal water plan so that permanent rates can be established on certain data regarding plant costs, operation charges, maintenance charges, extensions to plant and outstanding debt in order that the system may be on a self-sustaining basis.
Budgetary Procedure.—The Bureau issued a bulletin setting forth the details of the contemplated 1929 city budget as approved by the board of estimate and apportionment, and showing how the total amount of the proposed tax levy compared with that of former years and what its effect upon the taxpayer would be. Subsequent action by the common council reduced the net budget total some $53,000. The Bureau thereupon called the council’s attention to an item of estimated surplus revenues amounting to around $147,000, which had not been included in the “income side” of the 1929 Budget. After considerable publicity, the city comptroller publicly announced that the tax levy for the next year would be reduced by the amount of estimated surplus revenues. The Bureau is issuing a pamphlet in explanation of the item. At present it appears that the Bureau’s suggestion will be carried out and that the city tax rate for next year will actually be less than last year, while in the face of the figures as adopted by the common council the figure was to be considerably raised.
Toledo Commission of Publicity and Efficiency-—During October the Commission published in the City Joumal two financial studies of the city of Toledo. The first contained an explanation of the proposed $12,400,000 bond issues ($11,450,-000 of which was carried) showing the amount by which each issue would raise the tax . rate. In connection with this study, the bonded debt of Toledo was shown during the last fifteen years, together with the present comparative per capita debt of eighteen cities in Toledo's population range. The second study was on the expenditures of the city for a fifteen-year period. The apparent per capita expenditures were shown to have increased 113 per cent during this time, but the per capita expenditures adjusted to the purchasing power of the dollar were found to average less during the last fifteen years than in 1913.
The Commission is engaged in checking up on several of its former surveys to see what progress has been made by city officials in carrying out the recommendations. The matter of fire insurance for city-owned property is also to be investigated.
The Toledo Port Survey of 1928, made by the Griffenhagen firm of Chicago, was published by the Commission during November. In addition to general recommendations for a port plan, the survey contains a great deal of information on the Great Lakes water traffic.


MUNICIPAL ACTIVITIES ABROAD
EDITED BY W. E. MOSHER
Director, School of Citizenship and Public Affairs, Syracuse University
Reorganization of Local Government—A royal commission on local government was appointed in England in 1926 for the purpose of considering desirable revisions in the organization and conduct of local government units. It has issued two reports. The first dealt with the administration of poor relief boards and taxation problems. It has caused widespread debate and has been rather vigorously criticized in more liberal circles. The second report has just been issued. It deals with
1. Reorganization of areas.
2. Extension ot the local area in charge of cer-
tain services.
8. Revision of the powers of stimulus and default.
4. The progress which has been made toward
the full-time employment of medical officers of health.
5. The distribution of functions between the
local authorities.
On the whole these recommendations look toward coordination of the smaller units and extension of the control of the county authority. For instance, if it is found that a rural district is not maintaining proper standards along sanitary lines it is suggested that the county council take over such administration with the agreement of the district council and possibly with the understanding that the costs shall be charged against the account of the district council. This does not apply to all the functions, but only to such as are laid upon the councils of the county or district by statute. A second important recommendation has to do with the appointment of full-time medical officers of health. Such appointments are to be made on the retirement of present part-time officers. A further proposal looks toward the ultimate re-alignment of smaller units within the county on the basis of population and taxable values.
Evidence will be found in the report of the tendency to make the county the unit of administration in the name of better standards and lower costs. Although such recommendations run counter to the traditional loyalty to local autonomy, they are apparently moving in the
781
direction of both efficiency and economy.— Municipal Journal, October 26, 1928.
*
Toward the Single Tax.—A special committee of the Sheffield City Council has made a report upon the possibility of relieving tenants and manufacturers of some of their tax burdens by means of a rate on the selling value of land. In speaking of the unearned increment, the well-known quotation from Thorold Rogers is cited. This runs: “Every permanent improvement of the soil, every railway and road, every bettering of the general conditions of society raises the land. The landowner sleeps but thrives. He inherits parts of the fruits of industry and appropriates the lion’s share of accumulated intelligence.’’ The committee recommends that a large proportion of the rates be paid by the owners of land. It disapproves of the policy of treating site value and building value according to the same system, on the ground that they are entirely different in character. One of the prime purposes of this proposal is that it would impel owners of vacant lots to sell or improve.
The report also includes information from abroad. Among other things it is pointed out that there are in New Zealand 119 boroughs which levy their rates wholly or in part on the value of the site. This tends to reduce the appraisal of workers’ houses where the greater part of the value is in the house.
In Durban, South Africa, the rate on land is six pence and on buildings three pence. This results in the reduction of rates on homes. It has led further to extensive subdivisions and the breaking up of large land holdings.
Pittsburgh, Pennsylvania, is also cited as a place where the municipal tax rate on buildings is but half that on land. Under this system a considerable shift of taxes from buildings to land has been brought about to the advantage of home owners.—Municipal Journal, October 12, 1928, p. 1587.
*
"Wider Use of Electricity.—The organization of a special national commission endowed with authority to unify the whole system of generating


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NATIONAL MUNICIPAL REVIEW
[December
and distributing electricity in England on a national basis has given considerable impetus to the rates of increase of the use of electrical current, particularly for domestic purposes. In an editorial in the Municipal Journal it is claimed that the progress in the utilization of electricity for all purposes represents a record which is one of the greater triumphs of recent civilization.
Perhaps the most significant tendency is the construction of so-called all-electric houses. Enough have been established to prove that they are both economical and capable of giving the utmost of satisfaction.
Where such houses are being built it has been found feasible to eliminate in the construction chimneys and other features required by a coalheating plant with a saving that enables the builder to install most of the desirable electrical devices.
One of the measures that has been conducive to more extensive usage is the adoption of simple two-part tariffs. For instance, instead of paying a certain rate per kilowatt hour for lighting and another for other uses, the consumer pays an annual charge which is determined by the assessed value of the house plus a single penny per unit for all current used.
A summary is given of the total cost per year for electrical energy consumed by a family in a small or medium-sized house in a modern subdivision. This would amount to about $90. This includes the following services: lighting, cooking, iron, vacuum cleaner, washing machine; electric fans, and partial water heating.
The city of Birmingham encourages the adoption of electric facilities by renting motors on an annual basis and in fact any other domestic apparatus that costs $20 or more. Rental terms may be arranged so that at the end of a period of time the apparatus comes into the possession of the renter. Their program also provides for the installation of electrical devices in residences, to be paid for through increases for the cost of current.
Serious consideration is being given to the replacement of coal for domestic purposes on a nation-wide basis. It is pointed out that 64,-700,000 tons of coal were used for such purposes together with that used in gas and electricity works, whereas if the same consumers depended upon gas, coke and electricity, the total consumption might have been reduced to 12,250,000 tons. This, of course, assumes a thoroughly well-organized system of production and transmission in
which gas, coke and electricity would be produced by central stations where the distances from the point of consumption made this desirable.
The whole program looking toward the extension of the “electrical era” is naturally based upon the widespread introduction of inducement rates for current. The English are approaching this problem from the point of view of national housekeeping and are obviously aiming at the universal use of electricity as an instrument of service and comfort and one no longer to be classified as a luxury.—Municipal Journal, October 5, 1928, pp. 35 ff.
*
Management of Electrical Industry.—The development of the electrical industry in Germany for the period 1918-1928 is a topic of a comprehensive article by Senior Burgomaster Bracht of Essen. This development is noteworthy because of the rapidity with which a nation-w ide network has been built up and the role that has been played by the public authorities in cooperation w ith private entrepreneurs. Although a law for the whole Empire was passed in 1919 under Socialist influence looking toward the nationalization of the electrical industry with central control and operation, this was never carried through. There has, nevertheless, been a rapid nation-wide organization in which city, state, and private agencies have been involved. The most interesting aspect of this movement is the organization of mixed administrative agencies in which representatives of the given locality and of private enterprises cooperate. It was reported in 1914 that seventy-five cities in Germany shared in such combinations. For the most part these companies as well as many of a strictly municipal character are special corporations functioning independently of the local government itself.
In terms of kilowatt hours distributed the expansion that has been made by municipal companies is brought out by the following figures. In 1918 1.6 billion kilowatt hours were distributed by city plants, while in 1926 this figure had risen to 3.1 billions. This was 20 per cent of the total amount distributed in the country.
In spite of this increase, during the same period there was a steady decrease in the amount generated by city plants, for in 1918 81 per cent of the total distributed by them was generated in this way, w hile in 1926 only 56 per cent was so generated. This indicates that the cities have entered into the larger network of the industry in


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MUNICIPAL ACTIVITIES ABROAD
783
which production is being carried on in a wholesale way, often at mineheads or in connection with large water resources.
The distribution of the various generating units as between the purely municipal and the mixed forms and those controlled by the state itself is as follows: According to the figures from the statistical bureau there were 630 state and local public plants, 147 under joint public and private control, and 593 private ones, which sold electricity to the public. From the point of view of production the output of the public works amounted to 4.3 billion kilowatt hours, the mixed plants 4.2 billion, and the private 1.5 billion.
Within a five-year period, 1919-1924, there was a steady decrease of the municipal and private supplying agencies, while the mixed and the state works were distinctly on the increase. In this period the public works, carried on under the auspices of the state, had jumped an even 100 per cent.
It is generally assumed that the officials in authoritative positions in the government have no intention of developing a state monopoly, but only the policy that the state shall supplement the other agencies in the exploitation of natural resources for the puipose of producing electricity.
It is to be noted that this intercommunal and interstate system has come about in a very natural and entirely voluntary way. The writer of the article urges that further development along this line is to be hoped. He considers it to be the only procedure that is wholesome and in accordance with a sound economical approach to this problem.—Zeitschrift fur Kommunalwirt-schaft, October 10, 1928, pp. 1762 ff.
*
Municipal Aid for Air Traffic.—Public support for the advancement of airplane traffic is quite in the order of the day in Germany. This applies not alone to the cities but to the state and the central government.
The cities have formed two organizations, one for the purpose of developing air transportation on a regional basis and the other for the purpose of standardizing airports, and rental charges for storage and use of them. It is estimated that the various municipalities have invested upwards of 150,000,000 marks in airports and their equipment. In addition they are contributing in the neighborhood of 5,000,000 marks a year to meet the deficit of the private airplane combine.
Cities contribute to the maintenance of what may be called the internal transportation, while
the state aids those lines of traffic within the boundaries of Germany that are of particular importance to them, and the Empire gives subsidies to the part of the service that is engaged in international transportation.
In general the income of the German Hansa which has a practical monopoly is about one-sixth of the cost of operation. This is chargeable to the fact that only about 50 per cent of the seating space is occupied on the average, even in the good flying months. But even if all the space were used during this period the income would cover but one-third of the expenditures. From a financial point of view, therefore, the enterprise is far from profitable. There is such widespread faith, however, in the possibilities of air transportation that the continued support of the public agencies seems to be assured.
There can be no doubt that this infant industry is making steady progress. In 1920 there were but 27 airplanes with cabin accommodations. This number increased to 194 in the space of eight years. The number of kilometers flown in a single year jumped from 480,000 in 1920 to nearly 10,000,000 in 1927; and the number of persons from carried about 4,000 in 1920 to 151,-000 in the latter year. In the same year freight was carried in the aggregate of 2,326,000 kilograms. This does not take into account mail which amounted to 826,000 kilograms. The cost of flying in Germany is nearly one-half the amount per kilometer of the cost in the United States, while postal matter is carried for one-third the cost charged in the United States.
It is definitely anticipated that the time will come when public subsidies can be withdrawn. Meantime there is widespread prediction that the possibilities of air traffic are so great that public support of this sort is fully warranted.—Zeitschrift fur Kommunahmrtschaft, October 10, 1928, pp. 1843 ff.
*
Municipal Cleansing.—The importance attached to street cleaning, refuse collection and disposal is indicated by the gradual increase in the prestige assigned to the municipal official responsible for what the English call “cleansing.” Several cities have now adopted the title of Director of Public Cleansing, thus raising the status of this position in the hierarchy of municipal officials.
The Ministry of Health has recently published in its annual report a comprehensive statement concerning the methods of refuse collection and


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the cost of disposal in a number of towns. This has prompted a number of articles in a recent issue of the Municipal Journal as to various phases of the whole problem of “cleansing.”
Among other things the annual report summarized the costs of 160 local authorities. Comparative data are presented with reference to the annual cost per 1,000 population and also the average cost of disposing of one ton of refuse. The range of costs for the latter was from one pence to twelve shillings four pence per ton. Similar figures for the various types of refuse disposal are also included. Although not conclusive, such data make possible worth-while comparisons and may well lead to a special investigation where wide discrepancies from the average come to light.
A unique method of refuse disposal is recommended by one of the contributors to this symposium. It is the use of trenches that have been excavated by a trenching machine. They are run about five feet deep and fifteen feet wide. Refuse is dumped into the trench to a depth of about four feet and then covered with the soil
from the adjacent piles. It is estimated that the cost for disposing of one ton would be one shilling, or about fifteen pounds per one thousand population a year. The writer suggests that according to this system an acre of land would hold the average output of a town of fifty thousand for twelve months. The scheme would require the addition of a small incinerator for the destruction of carcasses and material from infected premises. —Municipal Journal, October 26, 1928, p. 1656. *
Public Printing.—The Sheffield Corporation has established a printing and stationery department for the purpose of handling the printing and bookbinding requirements of all departments. The costs of the whole establishment amounted to about $100,000. At the end of the period of three and one-half months there was a net profit of $5,500. Trade union wages are paid and the same general quality of materials and character of work maintained. Several other cities are reported as being interested in a similar enterprise.—Municipal Journal, October 19, 1928,
p. 1618.


NOTES AND EVENTS
EDITED BY WELLES A. GRAY Assistant Director, Municipal Administration Service
Cleaning up Chicago Politics.—Crime, graft, and corruption in Chicago politics are an old story since the development of the Crowe-Barrett-Thompson machine in the Windy City. The reign of terror reached its height during the primaries, last April, when the houses of Senator Charles S. Deneen and Judge John A. Swanson were bombed, Octavius . C. Granady, the candidate opposed to Morris Eller for ward committeeman, was murdered, and thousands of decent citizens were intimidated and frightened from the polls. It will be recalled that, despite all this butchery, the candidates of decency, opposed to further gang rule, emerged victorious from the electoral shambles. The “better element,” however, was convinced that this was not enough to purge Chicago, and that punishment of the guilty by dee process of law was recessary to make the clean-up really effective. Readers of the Review will further recall that Frank J. Loesch, president of the Chicago Crime Commission, was appointed special assistant attorney-general to take charge of an investigation of the situation. A fund of $150,000 to carry on this work was raised under the leadership of the Chicago Association of Commerce, inasmuch as the board of Cook County commissioners failed to make the necessary appropriation, and five special grand juries have been empanelled. These juries were charged with investigating, mainly, alleged violations of the election laws, and crimes committed during the elections of November, 1926, June, 1927, and April, 1928, the murder of Granady, and the bombing of the homes of Senator Deneen and Judge Swanson.
Thus far, these juries have examined 525 witnesses and have returned 100 indictments. Among the indictments are the following: three men have been charged with the murder of Granady; twenty-seven indictments charge assault with intent to commit murder; twenty-seven charge kidnapping; one charges malfeasance of police officers; nine charge conspiracy; one, perjury; and three, altering of ballots. While prosecutions are yet to be carried on, we are glad to note that the proceedings have reached this stage successfully.
Some of the findings of the grand juries are of especial interest to students of government and politics. The second concluded that the “election laws are inadequate, inefficient, antiquated, and that these various abuses will continue until drastic amendments to the laws are made.” The third stated that “in the minds of the members of the jury there is no question that the police department is rotten to the core.” According to Mr. Loesch: “ Both the first and second grand juries heard the testimony of officers on duty where kidnappings occurred, that they saw no kidnappings or assaults committed, no guns in the hands of the perpetrators of the crimes, and no crimes committed^!”
There is much yet to be done, but such progress is an encouraging sign that Chicago is once again about to depose its underworld rulers.
*
New City Manager Charters.1 — At the election on November 6, the people of five cities expressed themselves at the polls as desiring city manager governments, while in a sixth city, Toledo, Ohio, the plan was rejected by a heavy majority.
The largest city to adopt the plan was Fall River, Massachusetts, where the vote was 16,009 for, to 14,345 against, the new charter. In Fall River, history repeated itself, for, as in Dayton and in Galveston, better government followed close upon the heels of disaster. Some readers may recall that a devastating fire swept through the heart of that city last February, destroying the business center, and causing a loss of about $8,000,000. This fire, coming as it did, after several years of severe financial depression in the textile industry, left the city well-nigh bankrupt. Property losses, due to both the fire and the depression, caused a reduction in the assessed valuation of property from $188,935,750 to $161,682,250, or 14.5 per cent. Tax levies
1 The information upon which this note is based was furnished by Howard G. Fishack of the Taxpayers’ Association of Fall River, J. O. Garber of the Commission of Publicity and Efficiency of Toledo, Professor James W. Martin of . the University of Kentucky, and Walter J. Millard of the Proportional Representation League.
785


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[December
were likewise reduced out of consideration to the taxpayers, but even so the rate was increased from $35.60 to $40.80. Along with this unfortunate condition came bad politics in connection with the rehabilitation of the city. Street widening projects and plans for rebuilding the destroyed area were made political footballs, and very little constructive work was being accomplished by the city government. The result of this situation was agitation for a new government which culminated in the campaign for a city manager charter.
The press opposed the movement from the start, and it, together with the political machines, carried on a campaign of misrepresentation. It was charged, for example, that Waltham, the only city in the commonwealth that had tried the plan, had found it a failure. Although these statements were contradicted by the proponents of the new charter, and by Mayor Henry F. Beal of Waltham and Clarence A. Bingham, both former city managers of Walthflm, they were constantly reiterated by the opposition. Likewise the opponents spread among the firemen, policemen, city laborers, and even school-teachers, the old story that the new manager would cut salaries and deprive city employees of civil service rights —despite the fact that the state law providing for city manager government specifically prohibits any action contrary to existing civil service rules and regulations.
The plan had the support of all the civic bodies of the city, with the exception of the local chamber of commerce, which refused to join the movement upon the grounds that the question was “political.” In the campaign a leading part was played by the Taxpayers’ Association of Fall River, and its director, Howard G. Fishack, was one of the main speakers. It is interesting to note that the total campaign expenses amounted to less than $1,000. The new plan will go into effect January 1, 1929, and the necessary primary and regular elections for new officials will be held in November and December, respectively.
Three cities in Kentucky—Lexington, Covington, and Owensboro—also adopted the city manager plan November 6. In Lexington it was adopted by a favorable vote of more than two to one, 10,050 votes being cast for the plan, and 4,241 against it. The campaign in Lexington was typical of the average campaign for a city manager government. The press, the Board of Commerce, and the bulk of the progressives favored the plan, while the opposition was led by
the old political crowd who had everything to lose, and, perhaps, nothing to gain by the new charter. This crowd was aided by the conservative die-hards to whom any change in any form of government is always undesirable, a group found in every community. The usual campaign tactics were used, and a house to house canvass was made. The political science faculty of the state university took part in the campaign, and provided speakers and newspaper articles. The new plan will take effect in Lexington, January 1, 1932. In Covington, just across the river from Cincinnati, the experience of the latter city evidently had considerable influence, for the plan was adopted there by a vote of more than three to one. In Owensboro it won by a slender majority.
In Portsmouth, Ohio, the plan likewise won by a slim margin, for the unofficial count gives it a plurality of eight votes. At the time of going to press, therefore, the final result is uncertain, for a movement for a recount is already under way.
Perhaps the hottest, and certainly one of the most interesting of these six campaigns, took place in Toledo, Ohio, the only city of the six where a charter providing for P. R. was up for adoption, and the only one to reject the city manager plan.
The Toledo election was complicated by the fact that there were two city manager charters up for adoption or rejection. One, sponsored by ten of the fifteen members of the charter commission, included provisions for a council to be elected by P. R., under a fixed quota system. This was defeated by a vote of 50,483 against to 35,104 in favor. The other charter was proposed by a minority of five members of the charter commission, and differed materially from the first only in that the council was to be composed of eleven members, elected in the usual way, ten by wards and one at large. It was voted down by an even heavier plurality, 57,110 against to 26,717 in favor.
There are three main reasons for the defeat of the city manager plan in Toledo. In the first place, many voters were confused by the minority charter, although the “organization vote” was against both. P. R. seemed to be the chief issue of the campaign, its friends asserting that it would free the council from machine domination, and its enemies declaring that it was “un-American.” Second, an intensive campaign was waged against the P. R. charter by a minority member of the commission, Federal Judge John M. Killits, who made only meager efforts in be.


1928]
NOTES AND EVENTS
787
half of the minority charter. Third, there was no wave of civic feeling against the present government of Toledo. The feeling of a great many voters seemed to be that things were going along in good fashion at the present time, and therefore they should let well enough alone.
*
Convention of American Municipal Association.—The American Municipal Association held its fifth annual meeting at Richmond, Virginia, November 12, 13, and 14. The leading features of the first day's program included round tables on editorial policies of league magazines and on selling advertising space. At the dinner that evening an address on “Planning and Building for the Motor Age” was given by Louis Brown-low, municipal consultant to the City Housing Corporation, New York Cit^. This was followed by a round table on a mutual advertising agreement.
Russell Forbes, secretary of the National Municipal League, addressed the meeting at a luncheon, November 13, on “The Work of the National Municipal League, the Governmental Research Association, and the Municipal Administration Service,” and that evening an address on “The Objectives of City Government” was delivered by R. W. Rigsby, president, the International City Managers’ Association. On November 14 round tables were conducted on schools for municipal officials and on the functions of a state league of municipalities.
♦
Berkeley Adopts Health Examinations for City Employees.—Since July 5 the salaried officers and employees of Berkeley, California, whose salaries are fixed upon a monthly basis, have had their sick leave conditioned upon annual health examinations. The examinations are made at the employees’ expense, by physicians of their own selection. Following each examination a report, giving the general condition of the employee’s health and making recommendations for such corrective or preventive measures as may be necessary, must be filed with the city health officer. The ordinance which established these examinations provides for a sick leave schedule as follows:
Ten days at full pay for those in the employ of the city for more than six months and less than one year.
Thirty days for those employed more than one year and less than five.
Forty-five days for those employed more than five years and less than ten.
Sixty days for those employed more than ten
years and less than fifteen.
Ninety days for those employed more than
fifteen years.
Vacation schedules are also established for those employed more than six months by the city, of one day for every month of service. The total vacation, however, must not exceed twelve working days.
*
Fund for the Study of Public Administration at Yale.—As a result of a gift of $350,000, Yale University has established the Alfred Cowles Foundation for the Study of Government. This fund will make possible at Yale instruction along the lines of practical public administration, similar to that being advocated for other institutions of learning. President James Rowland Angell said, in commenting on the gift:
At present the college offers a considerable group of courses in the field of government, dealing with theoretical and descriptive branches of the subject. Though the work now offered is substantially equivalent in scope to that of other liberal arts colleges, need has long been felt for further development of study along lines which offer the student the largest opportunities for usefulness in the'political life of his community. The Cowles Foundation now makes this possible. A part of the income will be used to equip the University with a comprehensive collection of materials relating especially to the practical problems of state and municipal governments, and the activities of political parties and the electorate. Another part of the fund will make possible a series of courses to provide a historical background of government, and to utilize these materials under the direction of a distinguished teacher soon to be added to the faculty. Graduate work will be promoted by offering generous fellowships to selected students of Yale and other universities; and efforts will be made to stimulate intensive study of political problems by undergraduates through honors courses open to students of high rank.
Though designed primarily as cultural studies, the new courses will provide valuable training of a practical nature for men who plan to enter the public services after graduation; and it is hoped that they will interest an increasing number of students in these lines of life work.
The fund is established in memory of Alfred Cowles, one of the former owners of the Chicago Tribune, and the money was given by his children. *
E. M. Bassett to Aid in Formation of New York City Plan Commission.—Corporation Counsel George P. Nicholson has been requested to appoint Edward M. Bassett a special corporation counsel to assist in preparing the statutory


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set-up of the proposed city planning commission for New York City, it was announced by Mayor Walker on November 13. The need of a planning commission for New York has long been apparent, and this action by the mayor points to definite steps being taken in the near future. Before the commission can be organized, however, its legal position and its powers must be clearly defined. Furthermore, its relation to such charter officials as the chief engineer of the board of estimate and apportionment, and to the board of estimate itself must be staked out. While much of the necessary legislation can be enacted by the city under its home-rule authority, the legislature at Albany must pass part of it. The result of this situation is that much preparatory legal work must be done, and this is to be placed in charge of Mr. Bassett.
Mr. Bassett, as most readers of the Review already know, has long been recognized as one of the outstanding authorities of the country on the legal side of city planning and zoning. He has enjoyed a long and distinguished career of public service. Among the public offices which he has held are the following: member of the Brooklyn Board of Education, 1899-1901, representative from Brooklyn in the 58th Congress, and member of the New York State Public Service Commission, 1907-1911. He was chairman of the New York City Heights of Buildings Commission, 1913 to 1915, and chairman of the New York City Zoning Commission in 1916 and 1917. In 1922 he was appointed by Secretary Hoover to serve as a member of the advisory committee on zoning, of the Department of Commerce. He has been a member of the legal firm of Bassett, Thompson, and Gilpatric since 1902.
+
Campaign for Permanent Registration in Michigan.—A campaign for permanent registration of voters in Michigan is now under way, under the leadership of the Michigan League of Women Voters, with the Detroit Citizens’ League actively cooperating. This campaign will culminate in a drive upon the legislature when it meets at Lansing, January 1, 1929. At the present time all cities in Michigan over 5,000 population are required to make a new registration every four years, in the presidential year, and to check up on all registrations. The check-up system in use in Detroit is quite effective, but in some of the other cities, particularly in places of less than 5,000 where it is not required, it is very weak; and the polling lists of many cities are said
to be encumbered with the names of thousands of people who have either died or moved out of the state. As a result of this situation, the state League of Women Voters, at their last convention, decided upon this campaign for permanent registration and machinery for an accurate checkup at regular intervals, and formed a committee to draft the necessary legislation.
W. P. Lovett.
Detroit Citizens’ League.
♦
Results of New Jersey’s ‘ ‘Anti-Hague” Bills.— In the November Review we reported the enactment of a series of laws by the New Jersey Legislature which were known popularly as the “anti-Hague” bills, inasmuch as their purpose was frankly admitted by some of the Republican legislators to be the curbing of Mayor Frank Hague’s power in Jersey City. The chief feature of these bills was the grant of power to the superintendents of elections in Hudson and Essex Counties to strike from the voting lists the names of such persons as they deemed improperly registered or otherwise not qualified to vote.
No sooner had the bills become law than the names of 28,000 voters were stricken from the lists in Hudson County. Quite naturally a general uproar followed. Inasmuch as the greater number of the voters whose names were thus removed seemed to be Democrats, the local Democratic politicians were loud in their denunciations of this “outrageous attempt on the part of the Republicans to steal the election in Hudson County.” While the protests were being carried to the courts John Ferguson, superintendent of elections in Hudson County, and a Republican, restored more than 7,000 names to the lists. The legal battle resulted in a court decision that the judges of the Hudson County court of common pleas could, when appealed to, restore to the lists names that they deemed had been wrongfully removed.
Thereupon the four judges of the court of common pleas, together with two additional judges imported for the occasion, announced that they would sit until midnight every night if necessary, in order to hear appeals. By November 6, more than 1,000 names had been restored to the lists.
It had been predicted that the Essex County list of ineligibles would contain about 20,000 names. Interestingly enough, when it did appear, several days after the Hudson County fracas, it contained only about 2,000, and but little trouble resulted.


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NATIONAL MUNICIPAL REVIEW ~ ~~ ~~ ~ ~~ VOL. XVII, No. 12 DECEMBER, 1928 TOTAL No. 150 EDITORIAL COMMENT summary In our next issue of Reviews of we shall publish a Municipal Reports summary of the municipal reports which have been reviewed in this magazine during 1928 by Clarence E. Ridley. Dr. Ridley will grade and rate the city reports in accordance with his proposed essentials of a good municipal report, which were published in the NATIONAL MuNICIPAL REVIEW for March, 19. It is hoped that this rating table will stimulate closer attention to the form and contents of annual reports by city officials. lie The National Municipal League is the custodian of a fund Portland Prize Awarded of six hundred dollars, the interest of which is awarded annually as a prize to the undergraduate in Reed College, Portland, Oregon, who submits the best essay on a phase of municipal government. The prize for 19 has been awarded to Mr. George A. Corwin of Reed College for his essay on “Portland and the Pollution of the Willamette River.” The committee of judges who made the awards consisted of Professors T. S. Kerr of the University of Idaho, Jacob Van Ek of the University of Colorado, and Geddes W. Rutherford of Iowa State College. In connection with Experts Study Housing problem the annual convention of the National Municipal League, Governmental Research Association, and National Association of Civic Secretaries, a luncheon was held in Cincinnati on October 16, which was attended by over twenty of the leading housing experts of the United States and Canada. Harold S. Buttenheim, editor of The American City, took the initiative in the matter and prepared a memorandum as the agenda for the meeting. At the conclusion of the luncheon, Mr. Buttenheim was authorized to appoint a committee, of which he is to be chairman, to consider in the near future ways and means for raising funds to undertake a nation-wide study of the housing problem, The proceedings of the luncheon are summarized as follows by Robert L. Darison, who acted as secretary : The special subject discussed at the luncheon was a memorandum prepared by Harold S. Buttenheim, editor of The Ammican City, entitled, “Away with the Slums.” There appeared to be general agreement among those present that much good could be accomplished by a well-organized and well-financed crusade to abolish the slums and provide decent and adequate housing for every family in America. Some difference of opinion was expressed as to how the movement should be headed, and as to whether the best results could be obtained by helping the National Housing Association to occupy its field more thoroughly than its present 719

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720 NA4TIOS.-1L JIL-SICIPAL REVIEW hits funds and man-power permit. Special emphasis was given to the need for adequate research as to more intelligent land utilization and methods of reducing howbuilding and financing costs. It was thought by some that propaganda activities might be conducted through the National Housing Association and research work through such a group as the recentlyorganized Research Institute for Economic Housing. The opinion appeared to be unanimous as to the desirability of all the objectives listed in Mr. Buttenheim’s memorandum, with the exception of paragraphs A, B and C of Section 6. Some of those present were strongly in favor of one or more of these three methods of attacking the housing problem, while others opposed one or all of them. Mr. Buttenheim made it clear that he was not committed for or against these ideas, but had listed them as important subjects for discussion and determination as to policy in the proposed campaign. Among those present, several of whom took rt in the discussion, were Miss Mary E. %Dowell of Chicago; Charles LivFgood, Alfred Bettman, Henry Bentley, Max Senlor, Bleecker Marquette and Fred K. Hoech1e.r of Cincinnati; Morris Knowles and John Ihlder of Pittsburgh; Dr. S. James Herman of Detroit; Mayo Fesler and Miss Charlotte Rumbold of Cleveland; Horace L. Brittain of Toronto; Richard S. Childs, Arthur C. Holden, Luther Gulick, Louis Brownlow and Russell Forbes of New York. We believe that this project is worthy of the moral and financial support of members of the League and all others who are interested in the very important subject of housing. Further reports will be given as the plans of Mr. Buttenheim and his committee are formulated and put into effect. * William S. ButterThe Economics of Recreation worth, president of the United States Chamber of Commerce, delivered an interesting address before the fifteenth annual congress of the Playground and Recreation Association of America, at Atlantic City on October second, on the economic value of recreation. He pointed out that money invested in the creation of parks and playgrounds is really an economic investment because it almost invariably results in increased land values of abutting and contiguous property. On this question he spoke as follows: It has long been recognized that parks enhance the desirability of nearby land, thus yielding more taxes to the municipality and boosting the sales value of the property to the owner. This is true because people are willing to pay for sunlight, beauty of surroundings, the opportunity to enjoy wholesome exercise, a sense of space, and contact with things of nature. In the Park Manual recently published by the Playground and Recreation Association and edited by L. H. Weir, several instances of the increase of property values near park lands are cited: “In 1916 the Board of Park Commissioners in Essex County, N. J., engaged the services of itn expert to make a report as to the actual value in dollars and cents of the county park system. The report was made on four of the Newark parks. The following extract is taken from a summary published in tly Newark Sunday Call: “‘The property immediately adjoining the four parks named was assessed in 1905 for $4,143,850 and in 1916 for $49,266,000, an increase of $25,123,150 or 606.3 per cent. At the same time property in the same taxing district and perhaps not wholly outside of what may be called the park influence, *as assessed in 1905 at $36,606,907 and in 1916 at $111,531,745, a gain of $74,924,818 or 204.6. per cent. In plainer words, while the property adjoining the parks has increased more than six times in value, property in the remainder of the same taxing districts has about doubled in value. “‘If the increase in valuations adjoining these parks had been the same as in other property in the same taxing districts, and no more, it would have been $8,453,454, leaving an increase as a result of the parks of $16,668,700. The fortunate owners of this property have been enriched by this large sum beyond what they would have been had the parks not been established. “‘But this is not all. The cost of these four parks was $4,%1,540. The increase is enough to pay for them four times. The cost of all the parks in the county was $6,989,645.47-say $7,000,000. The increase of property adjoining these four parks alone, beyond what it would have been if the parks had not been constructed, is sufficient to pay for all the parks in the county 2.4 times, and the increase from the other parks in the county, while not so great in proportion, is undoubtedly much more than their cost. The increased revenue to the county is already sufficient to pay the interest and sinking fund charges on the bonds issued for park construction, and almost the entire cost of the annual maintenance.’ ” The city of Montreal is reported by the City Parks Association of Philadelphia to have acquired 164,502 square feet of land, that is about 354 acres, at a cost of $84,%8. In the center it laid out a small park and bounded it by streets. The area taken up by the park and the surrounding streets was 84,466 squarefeet, or 19/10 acres. The city then sold the balance of 88,038 square feet for $99,034, reaping a net profit of $16,780.

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THE 1928 CONVENTION AT CINCINNATI BY LEKT D. CPSON Diredor, Defroif Burcau of Corernmetrtd Racarch A summary of the jdnt conventions of the National Municipal League, Governmental Research Association and National Association .. .. .. of Civic Secretaries, ai Cincinnati, October 16-17. :: .. EACH successive annual meeting of those sundry civic organizations which first met in 1894 as a “Conference for Good City Government,” reaches in some respects a new high level. This year the Cincinnati meeting of October 15, 16 and 17, was notable, first, for an unusual attendance. The rapidly accelerating interest in civic matters was indicated by representation not alone from bureaus of municipal research and voters’ leagues, but from chambers of commerce, women’s clubs, and kindred groups, as well as by a substantial sprinkling of officials and citizens. Second, the rather unusual papers of Blandford, Gulick, Beard, Story, Collins, and a few others set high standards with which the balance of the program had to compete. The program of the first day included, as usual, sessions of the Governmental Research Association. In the morning meeting there was an address by John B. Blandford, director of the Cincinnati Bureau of Municipal Research, upon “A Fact Basis for Community Action”; the report of Russell Forbes, secretary-treasurer of the Association: and a rather spirited discussion of future plans. At the noon luncheon, with Mr. George H. Warrington, chairman of the Cincinnati Bureau, presiding, the formal address of welcome was tendered by Mayor Murray Seasongood, upon whom rather heavy demands were made during the course of the entire convention. ‘Dr. Luther Gulick, chairman of the Association, gave a report of the past year’s activities, which was followed by what was probably a forecast of future developments, made by Stephen B. Story, city manager of Rochester, N. Y., in an address linking “Municipal Research and the City Manager.” During the afternoon simultaneous round table sessions were held on “Special Assessments,” led by Philip H. Cornick, and “Financial Statistics of Cities,” with C. E. Rightor presiding and Starke Grogan of the Census Bureau in a title r6le. In the evening, dinner was provided at “The Barn,” and incidentally researchers and other professional reformers were put in their places by the special convention number of the NATIONAL MUNICIFAL REVIEW, by the portrayal of the “ you-tell-’ems” by Mr. Hoeck, recorder of Hamilton County, and by “Some Reminiscences of Municipal Research” by the writer. The remaining two days of the program were devoted to round table and general sessions covering: “The Negro and Public Affairs,” “Measurement Standards in Government,’’ “What Is the City Government’s Responsibility in Housing,” “P. R. and Democracy in Elections,” and “ Selling the Work of Government to the Public.” Some criticism was heard of these sessions to the effect that no amount of new and constructive material was offered, the discussions and reports thus being largely a reconsideration of developed material.

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722 NATIOXAL JIVSICIP-4L REVIEW [December On the other hand, the Tuesday to Good City Government.” Noteevening dinner, with Richard s. Childs, worthy also were the addresses of president of the National Municipal Charles A. Beard, on “The City’s League, presiding, was unusually SUCPlace in Civilization,” and of Arthur cessful both in attendance and quality Collins, financial advisor to local of program. The Hon. Murray Seaauthorities of England, on comparison songood spoke on “Some Hindrances of “ Cities-British and American.” REPORT ON WORK OF THE NATIONAL MUNICIPAL LEAGUE FOR THE YEAR EXDING OCTOBER 1, 1928 BY RUSSELL FORBES Secretary Thia report shms a steady growth in the League’s work and accomplishment. WITH a budget of less than $39,000, the National Muncipal League during the past year carried on the following work : NATIONAL MUNICIPAL REVIEW The REVIEW is the outstanding medium for reporting progress in municipal government. Each issue is distributed to our members and a considerable number of copies are sent free to prospective subscribers, calling attention to articles of special interest to ,them. Committee reports and other technical pamphlets are issued from time to time as supplements. A total of 9,697 copies of these supplements were distributed during the year. MONOGRAPH SERIES During the year the League published a monograph on The President’s Removal Power Under the Constitution, prepared by Professor E. S. Corwin of Princeton University. Manuscripts for two additional monographs are nearly ready for publication. These will be Public Borrowing by Paul Studensky, and The New York Water Power Siluation by A. Blair Knapp of Syracuse University. COMMITTEE ACTIVITIES The Model Charter, preppred by the committee on Municipal Government, was revised and re-issued during the year, and has been presented to every city considering charter changes. Over 10,000 copies of the Model Charter have been distributed since it was first issued. The report of the committee on Xetropolitan Government is now in the final stages of preparation, and nil1 be ready for press in the near future. The report. of the committee on Federal Aid to the States, prepared by the chairman, Austin F. MacDcnald, was published as a supplement to the October, 1928, issue of the REVIEW. The committee on Model Budget Law, under the chairmanship of our treasurer, Mr. Carl H. Pforzheimer, after several years’ study, issued its

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1928lREPORT ON WORK OF NATIONAL MUNICIPAL LEAGUE 733 report which was published as A Model Budget Law in a supplement to the July, 19128, REVIEW. The Model Budget Law has already been widely praised in newspapers and magazines and will unquestionably exert a great influence upon future legislation on the subject . The preliminary Committee on Teaching Municipal Government in Colleges and Universities, appointed in August, 1928, has already undertaken its work program. A questionnaire has been circulated to all colleges and universities which offer courses in this field as a means for determining the nature of their curricula. The first objective of the committee is the formulation of a set of objectives for such courses. Plans are now under way for the appointment of committees to formulate, respectively, a model municipal report, and a model administrative code to supplement our Model Charter. Model State Constitution.-A new edition was issued during the year, but the supply was quickly exhausted. The demand for this publication continues from year to year. A total of 7,500 copies have been distributed since it was first issued. PAMPHLETS DISTRIR UTED During the year a total of 23,457 copies of League pamphlets were distributed. Many of our publications are used in classrooms. For example, in one month of the past year thirtytwo colleges and universities from twenty-two different states placed orders for classroom use. The table on the following page shows the distribution of our pamphlets. INFORhlATION SERVICE An average of 500 inquiries were received and individually answered each month during the past year. These inquiries for information and advice come from public officials, chambers of commerce, research agencies, and other interested individuals and groups, and concern such subjects as : municipal government, county government, city planning and zoning, permanent registration, municipal budgets, and public utilities. ADVISORY SERVICE The services of the League are in demand for consultation with city and state governments. During the year staff members and outside consultants advised governments on proposed legislation on optional charter laws, and charter drafting, and took part in several charter campaigns. The League has a preeminent prestige in this field, for it is called upon to aid in practically every charter campaign. SPEAKERS’ SERVICE The League is likewise called upon to furnish speakers for many luncheons, dinners, and during charter campaigns. Such requests are filled by staff members or by recommended outside speakers. Addresses have been delivered by our representatives on a wide range of subjects, including the city manager plan, permanent registration, metropolitan government, the different forms of municipal government, and centralized purchasing. ANNUAL MEETING The annual meeting provides the means for interchange of ideas on municipal government and a review of the year’s work. The meeting held last year in New York City, in conjunction with the Governmental Research Association and the National Association of Civic Secretaries, was unanimously pronounced the most successful in the League’s history. It was attended by 300 delegates.

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7% NATIONAL MUNICIPAL REVIEW [December .. Title Administration of the Gasoline Tax in United States ........ Administrative Consolidation of State Governments ......... Administrative Reorganization in Illinois ................ Airports as a Factor in City Planning ................... Assessment of Real Estate ............................. City Manager Budget .................................. City Planning and Zoning Budget. ..................... Constitutionality of Proportional Representation .......... Correct Public Policy towards Street Raiiway Problem ...... County . The ......................................... Eledric Light and Pow Utility ............... Employment Manage unicipal Civil Service ....... Fitz-Elwyne’s Assize of Buildings ......................... German Cities since the Revolution of 1918. ............... Land Subdivision and the City Plan ...................... Law of the City Plan .................................. Loose-Leaf Digest of City Manager Charters ............ Merit System in Government ........................... Minor Highway Privileges as a Source of Revenue .......... Model Bond Law ....................................... Model City Charter ... .............................. Model Municipal Budget Law .......................... Model Registration System ....................... Model State Constitution ......................... Modern City Planning .................................. Municipal Salaries under Changing Price Level ............. National Municipal hgue Series .................. : .... h’ew Charter Proposals for Norwood, Mass ............. Political Integration of Metropolitan Areas ................ President’s Removal Power under the Constitution ........ Primer Chart of Typical City Governments ................ Reprints of Review articles ............................. Service at Cost for Street Rail s ..................... Short Ballot ............... ....................... Special Assessments for Public Improvement .............. Standards of Financial Administration ................... State Parks ......................................... State Welfare Administration and Consolidated Government Story of City Manager Plan ............................ zoning ........................................... County Manager Plan . ...................... Electricity in Great Bri ........................ National Municipal Review .............................. Totals ............................................ 2 249 6 170 5 1 0 1 a 0 687 4 368 2 30% 3 1 a 1 0 a 459 174 1. 490 20 84 6 a 4 7 0 88 26 703 2 381 5 220 a 3 2. 115 a 2. 494 PO 730 17 384 107 4 6 38 a3 aa 696 25 18 29 0 17 45 57 36 47 21 121 833 331 170 907 108 29 105 663 10 4 83 %9 36 17 88 9% 144 91 18 6. 220 81 10. 035 I-12. 422 .. Total 23 979 23 554 112 5 6 39 95 59 1. 383 29 386 31 302 PO 46 59 31 47 a3 580 997 1. 841 190 991 114 31 109 3. 157 17 4 111 55 739 19 269 97 344 23 21 8. 335 83 22. 457 ~______ manager plan. notably: Flint; Toledo; PROMOTION OF THE LEAGUE’S San Francisco; Oakland. California; MODEL LAWS East Detroit; Salem. Oregon; BreckenDuring the year. the League’s Mode2 ridge. Texas; Dallas; and Lincoln. Charter has been recommended to. and Nebraska . has been used wholly or in part in the The Model Registration Sgsfem has proposed charters in practically every already been adopted by the states of city which has considered the city Iowa and Wisconsin. and plans are

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19281 REPORT ON WORK OF NATIONAL .MUNICIPAL LEAGUE 725 being made for its recommendation to the 1929 legislatures in the various states. The Model Bond Law has been adopted by the state of Minnesota. Both The Model Bond Law and The Model Bu.dget Law will likewise be presented for consideration to the 19129 session of state legislatures. MEMBERSHIP On October 1, 1927, the membership of the League was 2,034; on October 1, 1928, it was 2,223, a gain of 189. During the year 19 members died, and 302 resigned or were dropped for failure to pay dues; but on the other hand, 510 new members were enrolled, which is the largest number of additions in any year since 192 1. MUNICIPAL ADMINISTRATION SERVICE The League cooperates with the Governmental Research Association in sponsoring and supervising the work of the Municipal Administration Service, which acts as the secretariat and information headquarters for the municipal research agencies of the United States and Canada. During the year the Service published and distributed six technical pamphlets on municipal administration which have been enthusiastically received by public officials. The secretary of the League acts also as director of the Municipal Administration Service and as secretary of the Governmental Research Association, thus coordinating the work of the research bureaus with our research and publication program. STAFF The Kational Municipal League suffered an irreparable loss through the resignation of Harold W. Dodds as secretary, effective July 1, 1998. Mi. Dodds is now in Nicaragua assisting the U. S. State Department in its supervision of the election for president in that country. The selection of Mr. Dodds for this important post comes as a well-deserved tribute to his expert knowledge of election methods and his splendid services in having drafted in 1922, and redrafted in 1937, the law under which the present election is being held. We are glad to report, however, that Mi. Dodds will return on January 1,1929, toresume his editorship of the NATIONAL MUNICIPAL REVIEW and to assume his new post as professor of politics at Princeton University. This report, therefore, covers nine months of Mr. Dodds' administration and only three months of the administration of your present secretary. Miss Howe continues as the capable, hard-working, and loyal assistant secretary. Without her assistance the administration of the League office would indeed be a di5cult task. Richard S. Childs, president, Carl H. Pforzheimer, treasurer, and the members of the executive committee have also been untiring in their assistance. To them, and to the equally hard-working and loyal office staff, the secretary is glad to attribute the bulk of the credit for the accomplishments of the past year.

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THE CITY’S PLACE IN CIVILIZATION’ BY CHARLES A. BEARD The city has been the jouniuinhad, and not the enemy, of modern civilizat.lon; but the moh city, the product of the machine age, must .. 1. .. *. .. .. .. be studied, controlled and Taylotized. :: .. AMERICA is above all things “practical.’’ In our vocabulary of contempt there is no more scornful symbol than “high brow.” It seems to be generally supposed that the man who deserves celebration in story and song is the busy individual “who can do things,” even though he may never inquire why he is so laboriously at work or whether he could possibly be engaged in some more ennobling enterprise. In a sense there is justice in the verdict, for were it not for practical persons, indifferent to theoretical ends, the whole superstructure of civilization might come crashing to earth. But there is danger in the verdict also, for practical persons are often unable to calculate the more distant outcome of their actions and can make a lot of trouble in the world; for example, the statesmen of Europe who precipitated the World War were a11 practical men, trained specialists, and yet the damage they did and the unforeseen consequences of their realistic decisions are awful to contemplate. May we not say, therefore, that the most practical person is one who builds successfully for the longest future, illuminating the task of the hour by a vision of its distant relations? Assuming for the moment that this is true, no apology is now offered for wandering far away from budgets, accounts, city manager plans, and statistical measurements for municipal ’ ilddress delivered at joint convention of the National Municipal League, Governmental Research Association, and the Kationd Association of Civic Secretaries, Cincinnati, October 16, 1928. improvements, into speculations respecting the place of the city in the civilizing process. THE TRADITIONAL STRUGGLE BETWEEN THE CITY AND THE COUNTRY Antagonism between the town and country, urbanity and rusticity, capitalism and agriculture, marks the long trail away from the beginning of civilization to the latest political campaign. From it have sprung endless conflicts in parliaments and forums, sometimes raging around scaffolds and flooding out on battle fields. Out of it and in respect of it has arisen a vast literature ranging from Aristotle’s Politics, written in the fourth century before Christ, through the works of Thomas Jefferson, down to the age of McNary and Haugen. In a thousand subtle ways, not yet explored by the historians, this antagonism has affected our literature, our arts, and our theories of the good life. Is it not traditional that Babylon is the home of wickedness and the countryside the source of virtue? Certainly no small part of the criticism directed against the urban business man springs from the ancient contempt which the fighting landlord had for the trader who supplied him with luxuries. Spengler’s whole book on “The Decline of the West,” one of the three or four mighty books of our time, which has made such a furor in recent days, is built around this historic emotion. Before he began to canvass for votes, Thomas Jefferson was convinced and 726

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THE CITY’S PLACE IN CIVILIZATION 727 openly said that “the mobs of the great cities add just so much to the support of pure government as sores do to the strength of the human body. . . . Cultivators of the earth are the most valuable citizens. They are the most vigorous, the most independent, the most virtuous, and they are tied to their country and wedded to its liberties by the most lasting bonds. . . . When we get piled up on one another as in Europe, we shall become as corrupt as in Europe and go to eating one another as they do there.” Even some of the statesmen who, in Jefferson’s time, advocated protective tariffs to encourage manufacturing admitted the evils of cities, but thought they were offset by the utility of industries for national defence and independence. URBAN STANDARD OF LIVING IS SUPERIOR Vigor, love of liberty, and virtue, these are the signs of rural superiority, according to the makers of tradition. No one will deny that there were in Jefferson’s day, and still are, some elements of truth in the argument. But it may now be said with safety that sanitation has made our best cities freer from disease and suffering than most of the countryside. We no longer live in the walled and sewerless towns of mediaeval times. Some of the worst conditions of physical decay are in the pure air and under the open sky of the country. Moreover science and the machine have demonstrated that, by the exercise of imagination and intelligence, cities cursed by their slums and ugliness and dirt can be transformed into places of beauty and inspiration. As for virtue, that must be judged in relation to temptation, and from this point of view neither the public nor the private morals of the city suffer by comparison. County, not city, government is the most conspicuous failure of American democracy. Whatever our conclusion on this point for the moment, the fact remains, Aristotle or no Aristotle, Jefferson or no Jefferson, that cities overshadow the country from the Elbe to the Pacific. They increase in number, grow in size, and absorb an ever larger proportion of the population of each industrial nation. Every invention adds strength to them, every increase in production draws the sons and daughters of farmers to their homes and factories. If a boy from an Iowa farm becomes President of the United States next March, it will not be on account of his familiarity with the hoe handle; but because he is primarily an engineer and promoter of business enterprise. If he loses the contest, he will lose to a boy from the sidewalks of a great city. America has seen the last log-cabin and hard-cider campaign. MODERN CITIES THE PRODUCTS OF TEE MACHINE AGE Unlike the urban centers of antiquity, the cities which dominate our social scene are not built on commerce and handicrafts but upon manufacturing, upon machinery and science, with all that implies for esthetics and the good life. NOW no one will deny that industry as developed up to our time has been a deadly foe to beauty and the love of beauty-to the finer things of civilization. If anyone has doubts on this score let him compare any American manufacturing town with Oxford or Cambridge in England -especially with those English towns before the advent of the motor bus. Before the inexorable march of the machine in the nineteenth century, art and architecture crumbled into hideous ruins. Mr. Lewis Mumford is right when he exclaims that: “It is hardly an

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748 N.ITIONAL MUNICIPAL REVIEW [December exaggeration to say that from 1830 to 1890, the period when the traditional methods in all the industries were supplanted or at least modified by machine production, there is not a book, a piece of furniture, a pattern in textiles, a cup or saucer of new design, which deserves a place, except as an historical curiosity in a museum of art.” For an even more sweeping indictment of the machine-city, we have only to turn to the writings of John Ruskin. Criticism of the city is by no means codined to its esthetic aspects. The shrewd French observer, M. Siegfried, declares that America “is a materialistic society, organized to produce things rather than people, with output set up as a god.” Our material prosperity, he continues, “can only be obtained at a tragic price, no less than the transformation of millions of workmen into automatons. ‘Fordism,’ which is the essence of American industry, results in the standardization of the workman himself. Artisanship, now out of date, has no place in the New World, but with it have disappeared certain conceptions of mankind which we in Europe consider the very basis of civilization.” It would be denying the noses on our very faces to reject such criticism as wholly unwarranted and unfounded. With no little justification such critics might add that, compared with our capacity to imagine and design, every industrial city in the western world is a disgrace to humanity-in spite of the amazing things already accomplished in public works and city planning. But without attempting to measure the exact degree of damnation that ought to be meted out to our machine-cities, we may properly ask: “What is to be done about it ?” THE MACHINE AGE IS HERE TO ST.\\* One school of thinkers, believing that no good can come out of the machine, bid us destroy the steam engine and return to handicrafts and agriculture, the balanced and self-sustaining economy of olden times. Doctors of this persuasion point out the beauty of the old crafts, idealize the dignity enjoyed by the independent workman under that system, and in contrast paint a dismal picture of the standardized automaton of the machine shop who spends his days making standardized motions and his nights in the jerrybuilt house of our industrial slums. It is impossible to ignore the appeal that lies in this scheme of thinking or the attractiveness of the ideal society which it outlines for us. But whatever may be the heart’s answer, the head makes a clear-cut reply: “Economically it is impossible to go back to handicrafts, to restore the self-sufficient community.‘ Whether we like it or not, the machine drives relentlessly forward crushing the old order to earth.” If a return to the handicraft system is economically impossible, then a return to its arts is equally impossible. Dreamers may try to reproduce the beautiful old squares, churches, guild halls, and towers of mediaeval Europe, but as the best German city planners well say, all such efforts are artistic failures, simply because it is impossible in the modern age to reproduce the spirit of the artists who did the old work. The best of modern Gothic, if technically correct, is lacking in the indefinable aura which softens down the austerity of stone and crowns the noblest conceptions of the middle ages with a glory that commands silence. 30, the lesson of the middle ages seems to be 1 Time does not permit a discussion of the revolution in the factory system now under consideration in Europe, See W. Hellpach. &up penjabrikahon, and Paul Jostock, Der Aitsgang des Xnpiialimus. pp. 240 5.

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19!28] THE CITY’S PLACE IN CIVILIZA4TION 729 that beauty is not a gingerbread decoration added to utility, but is basically an expression of the esthetic sense working through the whole structure of economy from top to bottom. THE IDEALIZED MEDIAEVAL CITY There is one other lesson in the cities of olden times, not to be ignored; it is that the pictures usually drawn of handicraft and commercial, or premachine cities, are false to life or rather leave out of account the mass of the people. Nearly everybody in America knows about the glories of ancient Athens, the temples, public buildings, and sculptures. How many of them ever asked themselves about the homes and streets of the city, about the art and beauty of the countless thousands who slaved, labored and trafficked in that metropolis? Nearly every American has been to Rome by this time and has delivered an oration to his neighbors on the marvels of the Forum, the triumphal arches, and the Pantheon. How many of them ever stopped to inquire: “How did the mass of the people who toiled and moiled around those centers of glory actually live and work?” Speaking of the masses in Rome, numbering about 300,000 in the age of Cicero, Mr. W. Warde Fowler tells us that we know little. “The upper classes,” he explains, “including all writers of memoirs and history, were not interested in them. There was no philanthropist, no devoted inquirer like Mr. Charles Booth, to investigate their condition or try to ameliorate it. The statesman, if he troubled himself about them at all, looked on them as a dangerous element in society, only to be considered as human beings at election time; at all other times merely as animals that had to be fed in order to keep them from becoming an active peril. The philosopher, even the Stoic . . . though his philosophy nominally took the whole of mankind into its cognkance, believed the masses to be degraded and vicious and made no efforts to redeem them.” Cicero, so well known to our boy orators, “when in actual social or political contact with the same masses could only speak of them with contempt or disgust.” These multitudes lived in huge tenement houses; and the tenement house, adds Fowler, “must have been simply a rabbit warren.” Cicero himself, like many of the best families of Rome, had money invested in slum property and we know from his letters that it was not always in a good state of repair. So, too, of the idealized mediaeval city. It would be easy from authentic records to draw a far from beautiful picture of the life of the nameless masses who lived in fever-infested hovels under heaven-searching spires and glorious town halls, in the old days before the advent ,of the machine. Unfortunately for social science, we do not know much about these nameless masses, but we know enough to warn us against any vain imaginations, idealizing the handicraft city. Moreover, living examples can be found today in all parts of China. If anyone wants to see such an object lesson, he can find it there with his own eyesand nose. The challenge of the agrarians, I frankly accept. Their right to their economic reward must be freely conceded. The necessity of maintaining a fair balance between agriculture and capitalism is, perhaps, the most important issue of our age, in Europe and America. But the city is not inherently a menace to civilization, as Jefferson believed. On the contrary it is from the urban centers that the national economy of the future will becontrolled,

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NATIONAL MUNICIPAL REVIEW [December whether we like it or not, and it is the culture of urbanism that promises to dominate the future. CITIES HAVE hTRTURED LlTERATURE AND THE ARTS Indeed, we may well ask: What great book, painting, imaginative work, or invention has ever come from the country? Sir Isaac Newton was the son of a farmer, but he developed his talents at Cambridge. Gibbon was the son of a landed proprietor, but he wrote his immortal work in London and Lausanne. The talents of the old South were exhausted in oratory and politics. Dr. Long, of Georgia, one of the discoverers of anaesthetics, failed to make great achievements because he was without the laboratory and hospital facilities furnished by urban centers. Matthew Maury, one of our great scientists, a son of Virginia, unfolded his powers in Washington where the city furnished equipment for his researches, and a government job the leisure and opportunity. Noble virtues flourish in the country, but creative, inventive, and imaginative talents must have the facilities and stimulus of urbanism, certainly more or less, if they are to develop into great powers. WE MUST MASTER Ah’D CONrROL TEE hI.4 CH I SE-AI A DE CITY \That then is our obligation and our mission? If we cannot go back to the pre-machine city or recover the arts of the handicraft age, what roads are open before us? First of all, many things appear to be inevitable, and with the inevitable we must work. Cities will continue to grow; electricity will make it possible to remove many of the worst offenses against the esthetic sense; motor roads, released from the cramping limits of steel rails, will spread in ei-ery direction, bringing the city and country closer together; urban centers will expand into urban regions, breaking down for millions the old antithesis between town and country; city planning, having grown into regional planning, will be merged into state and national planning, with technology as its basis. In other words, we are even now in the very midst of transforming the city inherited from the Augustan age of General Grant and Marcus A. Hanna. Only those whose business it is to observe tendencies have any idea of the magnitude of the processes already at work. Moreover, as Mr. Mumford, Le Corbusier, and the new German architects point out, the signs of a new and powerful esthetics, appropriate to the machine age, are already here, promising beauty as well as strength. That is not all; the vision of the new city takes in those masses ignored or scorned by the upper classes of antiquity and the middle ages. Our first task, then, is not to run from the machine, but to stand fast in its presence, to explore its signifkance, and to make ourselves master of it. Our second task is to nourish the imagination in the threefold aspects emphasized by Ruskin; associative, penetrative, and regardant or contemplative, and to keep burning his seven lamps of architecture : sacrifice, truth, power, beauty, life, memory, and obedience. Our third task is to encourage bold and imaginative thinking about the potentialities of the city, having faith that there is more hope in exuberant radicalism than in deadly conservatism. If radicals are usually wrong, it must be confessed that the conservatives who suppose things will never change are always wrong. Finally, let us accept the criticism of the European esthetes that ours is a mass civilization, for it is, and let us see what we can do with it, thus offering at least

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19281 THE CITY’S PLACE IN CIVILIZATIOS 73 1 novelty to an old world heavily laden with other experiments. But in taking this view, we are not merely American. Many of the best city planners of Europe have frankly accepted steel, concrete, and machinery, and are clothing their dreams in new materials. If it is not sacrilege, I must confess that some of the new working-class houses built by the socialist administration of Vienna are to me more beautiful than most of the old Hapsburg piles, borrowed, copied, and gingerbreaded from half a dozen civilizations and expressing no creative sincerity at any point. Furthermore, it is about as thrilling to see working people living decently as to see upper classes living softly. This is merely personal. THE TAYLORIZED PARIS OF THE FUTURE There is high authority for the position taken above. It is the authority of an artist no less distinguished and competent than Le Corbusier. His fundamental position is that we must accept the machine and do our best with it. And in his sketch of a plan for Paris, he has had the courage to outline the field of the coming battle between ideas and materials. “The new event,” he flatly says, L‘is the machine which has reconstructed modern society from the ground up. However, we have not yet measured its significance. A revolution opposed to all previous centuries! No revolutionary spirit reigns, but we stand in the presence of revolutionary relations. We will formulate no revolutionary solutions but will adjust ourselves to a revolutionary state of affairs. If this adjustment does not take place soon, the growing sickness now threatening us will shatter social life.” After this preface, Le Corbusier boldly pictures the new Paris-a Paris that will conserve the beauties of the past while eliminating the consumptionridden areas now spread all around the glories observed by travelers-a Paris that will make use of standardization, steel, and concrete, a Paris Taylorized. Yes, the artist dares, to invoke the shades of the American efficiency engineer! Then, without pronouncing any revolutionary formulas relative to private property, he indicates that the rigidities of landlordism will have to yield to the exigencies of productive industries and the requirements of a decent life. If the task here outlined is staggering in its complexity and beset with oppressive doubts respecting our powers, still it must be admitted that it is as interesting as driving from one gasoline station to the next. Even the contemplation of its possibilities is as worthy of human nature as meditation on the chances of slipping into heaven through the narrow gate of personal perfection.

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REGIONAL CREDITS PROPOSED 733 able statistics show 81.99% of our POple belonging to the class earning $150 or less per month and 54.51% earning $100 or less per month.’ The purchase of even a small fiveroom, one-story frame house with modern conveniences, selling at from $6,500 to $7,500, represents a monthly burden of from $85 to $90, including amortization of principal, interest, taxes, insurance, and upkeep. From this fact it can be seen that threefourths of our people are denied equal opportunity for home ownership. We must concede that there is no hope for social betterment until we have housing betterment-until every self-supporting family can earn and become owner of a home and garden spot in keeping with American ideals and standards. There seem to be but three ways of meeting this problem, viz. : (1) philanthropy, (8) governmental subsidies or municipal ownership, or (3) public credits. PHILANTHROPY Philanthropy, for some unknown psychological reason, will not invest money in sufficient and continuous quantities. This has been amply demonstrated everywhere, with the City Housing Corporation of New York and its splendid efforts in Sunnyside as a noteworthy example. Organized in 1928, it took nearly six years to complete its first project, in spite of the loyal devotion of its president and personnel and its sponsorship by men of high public spirit. The International Housing andTown Planning Congress, which met in Paris last July, confirms this attitude, as quoted by Mr. George B. Ford: “Private philanthropy should be used wherever available, but it was recognized that private philanthropy alone 1 Income in the United States, National Bureau of Economic Research, 1991, pp. 134-135. would not solve the problem of lowcost housing.” GOVERNMENTAL SUBSIDIES OR OWNERSHIP The use of direct subsidies or municipal ownership by recognizing housing as a public utility offers serious objection. While the housing policies of European governments are valuable guides, we must use guarded caution when it comes to their practical application in our country, and we must shape our program to fit public attitude well as public need. First and foremost, our principal aim should be tc~ build American character and not to foster the development of a generic, indigent class, forever dependent upon some form of government doles. Objections to this. proposal from the standpoint of municipalities, beneficiaries, and the public at large, are: A. The bond limits of most large cities prohibit major housing undertakings, and even if such limits are legally extended, any substantial increment in debt is bound to have a like effect upon the interest rate. B. Frequent changes in the administration of municipalities will deleteriously affect eficiency of management. C. Political preferment cannot be. avoided. hence a large percentage of incompetency will inevitably result. D. The relationship of landlord and tenant is vastly different from that of producer and consumer in the matter of selling water, light, or fire protection. The city must be paternal, sympathetic, even charitable, and at the same time rigidly enforce hygienic, sanitary and health measures. and, above all, collect the rent.’ E. A municipal housing project of this character, would, in time, involve a large percentage of * The American City Magazine, August, 1=, p. 81. The same would apply in the case of purchase and sale, with the city as vendor and the tenant as vendee. With the proposed system of public credits such relation to the municipality is avoided.

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754 NATIONAL MUNICIPAL REVIEW [December the population and a class whose vote could be easily influenced in favor of the existing administration and per contra, a large body of voters can unite in forcing its demands upon political aspirants for lower rents and lower standards of restrictions. F. Municipal construction will cost more and my, in part at least, nullify the savings atablished by the elimination of the cost of financing, tax remission and lower rate of interest during tenure under land contract or other conveyance. G. Municipal ownership of 90 large an undertaking would involve a substantial loss of taxes in addition to a probable operating deficit. The resulting increment in taxes may become burdensome to other home owners as well as to induntries. H. Admitting that we may be forced to adopt municipal ownership in order to provide proper housing for a certain stratum of society. we should first exhaust every other means to provide an opportunity for a self-earned, self-owned home for every self-supporting family and thus boost citizenship to a higher level of aspiration and self-respect. I. While some may welcome the innovation, others will object to being stigmatized by governmental subvention. J. The public is not convinced that a municipal utility of this character would function happily or that direct subsidies in any form are economically sound. K. American tradition insists upon the policy of equal opportunity and constructive helpfulness but nof charity. PUBLIC CREDITS Public credits seem to be the logical solution to the housing problem of the normal self-supporting family. Credits, properly applied, are and always have been a sound economic policy. Our entire economic system, whether applied to individuals, corporate entities, or nations, is based upon credits. The principle of public credits is not socialistic or radical. Rather, the housing conditions in the modern industrial centers have so radically altered that families of the lower wage group find it impossible to obtain housing facilities that will measure up to American standards of living. With this point of view, prominent leaders of state and nation are in complete accord. ENDORSED BY PROMINENT POLITICAL LEADERS Mi. Herbert Hoover has been prominent in efforts for housing betterment and his position in relation to farm relief clearly defines his attitude on public credits. In his acceptance speech he states : “With that objection I have little patience. A nation which is spending $~.OOO,OOO.OOO a year can well afford an expenditure of a few hundred millions for a workable program that will give to one-third of its population their fair share of the nation’s prosperity. Nor does this proposal put the government into business except so far as it is called upon to furnish initial capital with which to build up the farmer to the control of his own destinies.” Governor Alfred E. Smith’s efforts for better housing in New York, as well as the measures he has sponsored, include tax remissions and ,subsidiesmore advanced than the principle of public credits. Governor Fred W. Green of Michigan summarizes his acceptance of this principle in unmistakable terms in a public message on February 4, 1928, in which he says: “No one should shy away from it on the theory that a program of public building is radical. All remedies for new conditions must be radical just as the conditions themselves are radical.” For over two years I battled with this question myself and was finally compelled to admit that there seemed no other way of solving the housing need of the large majority of our people. During the last three years I have had occasion to analyze its various aspects and to discuss them with bankers, manufacturers, business men, sociologists, and economists, and none of them have been able to offer any sub

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19281 REGIONAL CREDITS PROPOSED 735 stitute or any other solution to this paramount question. With the health, welfare, and comfort of three-fourths of our people at stake, we should be willing to re-align our traditional attitudes in order to meet the unprecedented economic change. Nothing should be allowed to interfere with progressive measures leading to this desideratum, for no other effort will do so much toward fostering a deep appreciation of American ideals of government and society. CONTROLLING PRINCIPLES Now as to the practicability of the use of public credits, I do not know of any method that offers so many advantages and yet contains so few inherent faults. By making ample capital available through public credits and combining it with mass buying and mass construction, we are building our plan on a fim foundation and along sound economic lines. Duly recognizing the force of American traditions, the intricacies of our political machinery, and the mandates of our economic institutions, a group of controlling principles are hereby submitted as fundamental to any plan involving public credits. They are: 1. No philanthropy. 2. No gift of public money. 3. Cost to purchaser, including all charges and amortization of principal, must approximate one-fourth of income, namely, $25 to $37.50 per month. 4. Non-interference with the economic status of the real estate and building interests. Hence, accrued benefits must be limited to family incomes of $150 per month or less, a class now unable to buy or carry a modern home on a commercial basis. 5. Must be non-partisan, non-sectarian and free from political interference. Hence, neither the state nor its political subdivisions should have any part in either the purchase or the development of the land. 6. Construction must be of face brick, artificial stone, or concrete, to permit amortization of principal over a long period of years and to reduce annual upkeep to a minimum. To meet the rigid requirements of these principles, we are forced to take four important steps : 1. Eliminate cost of financing by making ample capital available at reasonable rates of interest through public credits by means of establishing a home loan commission. This item alone constitutes w) to 25% of the selling price of the average workingman’s home, purchased on the deferred payment plan. 2. Purchase raw acreage for cash in parcels of not less than 200 acres, thus reducing the cost of land. 3. Purchase materials in like manner, in quantities for not less than 1.000 homes, thereby lowering their cost. 4. Schedule the building program on a mass basis, in communities of not less than 1,000 homes per undertaking. thus forcing the cost of production to the lowest level. THE ACCOMPLISHMENT OF TEE METROPOLITAN LIFE INSURANCE COMPANY Of these four advantages, the last three are well established and in common usage by many large concerns. In the field of housing, the most noteworthy achievement is that of the Metropolitan Life Insurance Company, which constructed, during the period of housing shortage in New York, Bty-four apartment buildings, representing the largest capital investment of its kind. Having ample capital and using modern mass buying and production methods, they were able to rent these apartments for less than one-half the commercial rate charged for apartments of a like class, and in addition thereto, to pay six per cent on their investment, caring for all necessary amortization, depreciation, upkeep and other charges, and to show a substantial margin for surplus purposes. Briefly, the community plan will

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736 NATIONAL MUNICIPAL REVIEW [December take advantage of many essentials not otherwise feasible, viz. : Architectural variation in line and multiform grouping; a broader field for landscape treatment, including parks and playgrounds; and practical lessons in self-government, sucb as community administration, recreation, entertainment, welfare, etc. By pooling of interests, we may expect an improved spirit of common fellowship and community solidarity, thus forwarding the ideal of Americanization. HOW PUBLIC CREDITS WILL BE APPLIED 1. Hcme Loan Commwsion.-To establish a system of public credits on a non-political basis, it was found advisable to have a distinct cleavage between the loan and housing bodies. Thus we will have a home loan commission for financing purposes and housing corporations to buy the land and to develop the communities. The proposed home loan commission is intended to operate on a regional basis, obligating only the regions needing and desiring it. Its powers will be limited to issuing and selling housing bonds, loaning the proceeds only to non-profit housing corporations to the extent of their gross requirements, and charging a rate of interest sufficient to cover operating costs plus one per cent annually for building up an emergency fund. This commission will provide proper method for repayment of said bonds, to be amortized over a period of twenty to thirty years-preferably the latter-in order to reduce annual amortization of principal to a minimum. This commission is intended to be a legal instrumentality of the district or region it embraces and is to be authorized to pledge the faith and credit of said district. Said commission will be under state control, the governor having authority to appoint five commissioners, not more than three of whom shall be drafted from the party in oace, to serve six years, excepting that the initial appointments shall be for terms of two, three, four, five, and six years, respectively. Commissioners shall serve without compensation either for time or for any expense incurred. This provision is likely to attract men of high calibre and public spirit. 2. Housing Corporations.-The housing corporations will be organized wherever they are required and wanted and will have exclusive authority to buy land and to build communities. Each will be a distinct corporate entity, the same as any other business corporation and will operate on a non-profit basis. Each housing corporation will be responsible for its own acts, will function under a special charter to be granted by the legislature which will include suitable safeguards, restrictions and limitations. The city or county in which it is located will not be financially responsible for its undertakings, although its members will be appointed by public authority (mayor or board of county supervisors, as its location may indicate), in the same manner and on the same basis as the home loan commission. As an additional precautionary measure, it may be deemed advisable to provide that members of the home loan commission, as well as members of the housing corporations, shall be selected from a list of nominees to be submitted by various organizations such as engineering societies, real estate boards, chambers of commerce, bar associations, federations of women’s clubs, councils of churches, teachers’ associations, etc. Assuming the home loan commission as actually functioning, and a city desiring to undertake a community building project, the mayor will appoint a group of citizens to form a housing corporation, which will borrow

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19281 REGIONAL CREDITS PROPOSED 737 its capital requirements from the loan commission, such loan to be secured by a first lien on all property purchased including improvements; and will buy not less than 200 acres of land and proceed with the construction of a community through its executive personnel. Various safeguards have been carefully considered in connection with the operation of the home loan commission and housing corporations, and include all reasonable provisions relating to the financial, legal and sociological aspects of the proposal. CONCLUSION In order to bring a modern cottage in a livable community within the budget limits of families earning $150 or less per month, it is necessary to construct such homes at a cost not exceeding forty per cent of the normal commercial selling price on a deferred payment plan. To prove that this is feasible with ample public credits, a piece of land was selected, a community plan was drafted, a series of attractive bungalows containing four, five and six rooms each was chosen, and all plans and details were submitted for bid to two firms of reputable contractors. These bids were to include ample bond to cover completion of the community within two years. These independent bids proved with fair conclusiveness that these homes could be constructed under these conditions at a cost below 40% of the commercial selling price. A further check-up was undertaken to allocate the large differential between the total cost of homes constructed on a mass production basis and the commercial selling price of homes built individually. No difficulty was experienced in doing so.1 From the foregoing, we are forced to the conclusion that there seems to be but one practical way of meeting this problem and that is by bringing the cost of a home with American standards down to the wage level of the group under consideration. 1 The author will be glad to furnish a copy of the plan of the model community, and copies qf the tables showing the estimated cost of development and the savings to be effected by mass production, to any interested reader who will write him at Buhl Building, Detroit.

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ECONOMIC FACTORS IN CITY PLANNING BY \\’ILL1.41\1 B. MUNRO I’lce-President, National -8f unicipal League Elm the New Ymk regional survey is helping to put city planning on .. .. a ~afe and sure basis. THE science of city planning has been greatly improved during the past dozen years. It has widened its scope, bettered its technique, and become much more regardful of the actualities. The work of the Regional Plan of New York and Its Environs is giving us an impressive demonstration of this newer and broader approach, for it rests upon what ought always to have been a selfevident proposition; namely, that the attainment of greater economic efficiency is one of the prime considerations in city planning and not merely an incidental one.‘ In keeping with this idea, the committee has insisted that the underlying economic factors in urban life and location be mastered before pencils and alidade are set to work. The economists have been called into camp as an advance surveying party for the enterprise. To them was committed the initial job of examining the trends and tendencies of business in the metropolis and its environs, “with the object of throwing light upon the economic activities best suited to the region and to the different areas within it.” The present volume incorporates the results of their study. In due course the conclusions of the economists will be considered along with those reached by the engineer and the architect, the 1 Regional Survey of New York and Ikr Enuirm. 1. I, Major Economic Pacfors in Mefropolilan Grolcth and Arrangement. By Robert M. Haig and Roswell C. McCrea. Issued by the Regional Plan of Sew York and Its Environs, New York, 1927. Pp. 111. .. .. .. .. .. .. .. .. .. .. .. lawyer and the administrator. The ultimate plan will thus be based upon data and conclusions resulting from several thoroughgoing studies, each independent but interlocking. This, of course, is what a city plan ought always to be, but almost invariably has not been. CITY PLANNING OFTEN OVERLOOKS ECONOMlC FACTORS Community planning in the United States has been for the most part narrow in scope and unscientific in procedure. Its slogan of “The City Beautiful” has been an ill-chosen one, unhappy in its implications. It has stamped upon the public imagination the general impression that city planning is a matter of widened streets and new parkways, civic centers and athletic fields, monumental high schools and great white ways-all of them promoted with a sublime forgetfulness of such prosaic incidentals as bond issues, tax limits, special assessments, and constitutional limitations. City planning has been too closely associated with landscape architecture; it has been altogether too disdainful of grim realities in the fields of law, economics, finance, and politics. With not altogether felicitous results, it has repeatedly endeavored to solve problems of urban congestion and reconstruction without first securing, by the compilation of adequate data, any real grasp of the complicated economic, social, and political factors involved. Even the zoning of a large community has 738

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ECONOMIC FACTORS IN CITY PLANNING 739 often been dealt with as an enterprise requiring no more apparatus than a block-and-lot plan to be checked off into areas by someone with a penchant for order and symmetry. Thereafter, and quite naturally, the city council has been obliged to spend much of its time shifting land from one zone to another in accordance with business trends which any careful economic survey would have disclosed in advance. THE HUMAN FACTOR IN CITY PLANNING City planning must deal with people as well as with things. It must reckon with human interests and idiosyncrasies. The happiness of the individual citizen does not altogether depend on the attractiveness of the physical environment. A city which does not provide free scope and even encouragement for the growth of normal economic activities is not a well-planned city, no matter how strongly its street layout or its zoning scheme may appeal to the artistic imagination. Laws and ordinances need to be straightened, sometimes even more urgently than streets. The financial aspects of planning and replanning cannot be relegated to a postscript, for they are of determining importance. More blue-prints have gone to the waste basket on this score than on any other, and deservedly so. I recall, for example, a street re-planning scheme which was made for a certain Pacific Coast city of about sixty thousand people a half dozen years ago by one of the best known city planners in the United States. As a plan it was a masterpiece in all respects-except that the cost would have exhausted the borrowing power of the city five times over! -4 greater futility could hardly be imagined. Too much city planning has been done with the idea that the sky is the limit to what a municipal corporation can borrow and spend. Too much of it, moreover, has gone on the principle that all forms of business ought to go and stay where they are put, not where they want to be. And too much planning has confined itself within the polittical boundaries of single municipalities without due need to the essential economic and social unity of whole regions round about. Political boundaries are usually the outcome of an accident, or a series of accidents. They have no necessary relation to the problems of transportation, traffic congestion, or airport facilities; all of which treat such boundaries as if they did not exist. STUDY OF THE CAUSES OF CONGESTION City planning, fundamentally, is an enterprise designed. to reduce the friction of space. Its outstanding purpose should be that of adjusting activities to areas and resources, both of which are limited,-though not with absolute rigidity. The problem is to expand both and make them go farther. To that end, city planning must inevitably undertake a study of what is being crowded, and what causes the crowding, before it passes to the formulation of plans for relief. That, in a word, is the point of approach adopted by the Regional Plan of New York and Its Environs, and the present volume embodies the first installment of the inquiry into causes. ARE INDUSTRIES PROPERLY LOCATED? Where do things “belong” in a metropolitan area? Messrs. Haig and McCrea began with the hypothesis that things belong where they have established themselves; or, to put it another way, that in the competitive struggle for urban sites, the different economic activities tend to gravitate (or to be relegated) into those neighborhoods or localities which are really the

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740 NATION;U, MI’NICIPAL REVIEW [December best places for them when all the influencing factors are taken into account. By observing the actual drift it is reasonable to expect that some light can be thrown on the outlines of a pattern or plan which would be ideal from an economic point of view. Indeed this is the only way to get city planning upon a scientific basis and keep it there, for the success of the movement depends in the last analysis upon the answer to the question: “Does it pay?” Industries buy “accessibility” just as they buy raw materials and labor. They pay for it in sitecosts and high taxes. Often they pay too heavily. If city planning (by improving transportation, relieving tra6c congestion, and by intelligent zoning) can increase this accessibility without increasing the cost of it-there is no limit to the success and popularity which it may hope to achieve. But it must deliver in accordance with the pragmatic test. The region of the metropolis affords an admirable area for the study of these natural trends in business migration, segregation, and distribution. Its magnitude has enabled the study to be conducted on a large scale, thus minimizing the occurrence of the exceptional, and bringing into bold relief some tendencies which do not become explicit in smaller communities where the pressure for space is not so great. The complexity of the New York region, moreover, implies that every economic activity is not only represented, but well represented. Hence the results of the study are too voluminous to be included in a single monograph. The details have been relegated to supplementary volumes,’ and only the summaries are given in this one. Indeed the main purpose of the present volume is to outline and submit for criticism certain tentative hypotheses concern- ’ Volumes 1A and 1B of the Regional Surwg. ing the natural and proper assignment of economic activities to urban The study of location trends and tendencies has covered, in this instance, about a dozen types of business activity; including the tobacco products industry, textile manufacturing, printing, the men’s wear and women’s garment industry, wholesale markets, retail shopping, and financial institutions. The conclusions, as set forth in the closing pages of the volume, are of great significance. It is believed that, in the absence of control through adverse zoning, a very large number of fabricating industries will cling tenaciously to sites in the center of an urban area, even in so vast a metropolis as New York. But there are other industries, with different characteristics, which inevitably tend to locate or to drift away from the center and will do this wholly irrespective of any impetus from the zoning laws. Others, again, are edging their way outside the metropolitan region altogether. For example, those industries which employ female labor of a relatively unskilled character, with standardized processes and on a large scale, are drawn to the proximity of heavy man-using industries, wherever the latter may happen to be. areas. STORAGE FACILITIES IN LESS CONGESTED AREAS The authors call attention to one very significant practice-the tendency to separate storage from other business functions. Already a large part of the stocks sold in the wholesale markets of New York City are stored in New Jersey. This specialization and physical segregation of the largest space-consuming function in many forms of business will probably become more common and more extensive as time goes on. Conclusions regarding

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19281 PI.BI,I<' PERSOk WL POLIC1 OF BORDEAUX 741 future developments in the central shopping region and in the financial district are also set forth and will repay reading. All in all, the interest and signscance of this volume cannot easily be over-estimated. No one who studies it from cover to cover can doubt that the whole city planning movement is being helped to a safer and surer basis by this work. It deserves attention from many quarters-from the student of applied economics, municipal government, business administration, and real estate values. Certainly the man who desires to be posted on industrial New York can find no better textbook than this. The diagrams which are so liberally used throughout the volume add greatly to its usefulness. THE PUBLIC PERSONNEL POLICY OF THE MUNICIPALITY OF BORDEAUX' BY WALTER R. SHARP University of Wisconsin The administration of the civil service of a typical French city, based .. .. .. .. .. . .. .. on the author's first-hand investigdion. :: .. WITH a population of a quarter of a million, Bordeaux is the fourth city of France. Before the war, commerce, chiefly in wines, was the essence of its prosperity. But thanks to its splendid situation on the Gironde, only sixty miles from the Atlantic Ocean, it became almost overnight a great port of transshipment during the war-the port which fed, as it were, most of France, Italy, and Switzerland. For four months it also enjoyed the prestige of serving as the provisional seat of the French government; and from 1917 to 1919 it was one of the principal bases for the American Expeditionary Force. Miles and miles of new docks, with the most modern maritime freight facil1 This article is based upon materials gathered and direct obseivations made during a year's sojourn at Bordeaux, 19wt21, and again during 19'27, when the writer was a traveling fellow of the Social Science Research Council studying French public personnel administration. Except where otherwise indicated, the statistical data here presented was obtained directly from the office of the mrinicipal secretary of Bordeaux. ities, were constructed along the banks of the Gironde just below the city. An important wartime industry sprang up, and the.old town famous for its wines and liqueurs took on an animated American aspect that has never entirely disappeared. The city has many spacious parks and gardens, with broad, tree-lined boulevards forming a semicircle around it, the river serving as the curving diameter between Bordeaux proper and La Bastide on the other side. Bordeaux is also blessed with its full share of historic monuments, among which stands its imposing Grand Thdbtre, the prototype of the more celebrated but less pleasing Paris Op&a. The natural gateway to French colonial Morocco and West Africa, Bordeaux has also been since 1915 the home of the leading French colonial exposition, held each spring in the beautiful Place des Quinconces, which looks out toward the point where Lafayette set sail for America a bundred and fifty years ago.

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742 NATIONAL MUNICIPAL REVIEW [December City -Bordeaux. ............. Newark.. .............. Seattle.. .............. Dayton.. ............. THE GOVERNMENTAL ORGANIZlTION Like all French cities except Paris, Bordeaux is governed by a municipal council elected integrally every four years. This legislative body chooses from its thirty-six members a mayor and twelve “adjoints” for a term identical with its own. It is these thirteen men who form, as it we-, the “political” cabinet of amateurs that supervise and coijrdinate the work of the professional administrative staffs of the city government. Each adjoint, an unpaid, part-time official, is assigned by the mayor to one, or sometimes two or three, of the administrative departments as the political head. At present, these departments are organized as follows: 1. Central secretariat (at the mairie). 2. Finance and oetrm. 3. Municipal police, of which the commissioners are appointed by the Minister of the Interior at Paris. 4. Administrative police (services of sanitary inspection, etc.). 5. Public works (including water supply, street maintenance, parks, tramway, and fire protection). 6. Etat ciml (vital statistics). 7. Assistance and public hygiene. Population Total personnel Ratio 253,386 (1926) 3,090 I to 83 214.5% (19eO) 4,847 1 to 86 315,312 (1953) 6,012 1 to 53 152,559 (19%) 973 1 to 157 8. Public instruction (the city maintains a few schools of its own). 9. Fine arts and architecture. 10. Municipal r&e (operation) of gas and 11. Burials and cemeteries. 1%. Tax collection, military and electoral affairs. electricity. 1900. ............. 1913 ................. 1920 ................. 1937.. .............. THE SIZE AND COST OF THE CIVIL SEXVICE To man these services there was required in 1926 a personnel numbering 3,090 persons, classified broadly in three main divisions: (1) administrative, with 2421; (2) technical, including professional, and (3) skilled and manual labor, the last two with a combined personnel of 2,869.‘ A comparison of the size of Bordeaux’s civil service with that of three fairly analogous American cities is presented in Table A below. Since 1900 personnel costs at Bordeaux have grown as seen in Table B. These figures show that since prewar days (1913) : (1) the total municipal budget has increased five times, (2) the payroll for city employees has increased seven and a half times, and The number of employees in each department is not rigidly fined by regulations, but may vary according to the current needs of the department. 12,539,670 18,191,%84 52,833,453 91,041,474 3,690,035 4,708,%71 15,639,910 35,068,658 Total budget (in francs) Year 25 Data not available %6 9,000 francs (roughly) 28 4,800 francs (roughly) 38 11,350 francs Per cent of budget absorbed by payroll 38 55 50 63 TABLE B I I

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19281 PUBLIC PERSONNEL POLICY OF BORDEAUX 743 (3) the per capita salary and wage scale has increased five and a half times. But since the cost of living in France has risen more than six times during this fourteen-year period, it appears that as a paymaster the city of Bordeaux has not quite kept pace with the level of prices. In contrast with American compensation standards, the Bordeaux average of $200 in 1913 and $454 in 1927 seems pitifully low. While the low average is due in part to the presence on the city’s payroll of a considerable number of part-time employees, it corresponds closely to the average pay of members of the French national civil service for the same period. THE MERIT SYSTEM The civil service of Bordeaux has since 1914 been regulated by a personnel code nominally enacted by the municipal council, but actually drawn up by an ad hoc commission of twelve members on which the staff is represented equally with officialdom.’ Prior to 1919 the mayor in most French towns was free to make appointments and promotions as he pleased; but a national law passed that year requires all cities of more than 5,000 inhabitants either to adopt, on their own initiative, legal regulations insuring recruitment on a merit basis and removing municipal employees from the demoralizing effects of partisan politics and personal favoritism; or, failing that, to accept “the standard code of civil service regulations (r2gglement-type) prepared by the Council of State.” 2 Action in this direction by the city council of ‘The “official” side of this commission consists of the mayor, one adjoint, and four municipal councillors. The present code dates from 1953, the earlier one having been superseded that year. 2 W. B. -Munro, The Gotwnment of European Cities (revised edition, New York, 1927), p. Sll. Bordeaux, along with that of Lyons and a few other large French cities, not only antedated this law, but went beyond the minimum requirements of the standard code worked out by the administrative jurists of the high tribunal at Paris. The principal reason for this earlier and more advanced action was the effective pressure brought to bear upon the municipal authorities by the professional associations (syndic&) into wbich over 85 per cent of French municipal employees are organized.a The personnel code now in effect at Bordeaux applies, with a few unimportant exceptions, to “all the functionaires, employees, agents or laborers in the municipal services.” As was stated earlier, this personnel is classified under three heads: administrative, technical, and labor. At the top of the administrative hierarchy stands the “secritaire de la Ville,’’ who, somewhat like the English town clerk, is a permanent official advisbg the mayor, and who acts also as the personnel officer of the city administration. Generally speaking, he supervises the operation of the several municipal services by transmitting to them the mayor’s instructions and giving to them certain coordinating directions of his own. Below this municipal secretary come the chefs de division, ou de service, who are the real professional heads of the several departments, or lesser divisions, responsible to their respective adjoints for the proper functioning of their services. Under the chefs de division are a varying number of bureau chiefs distributed as needed through the different services. Each of these men has charge of a subordinate staff of ac* Their national organization, with about 49,000 members, includes the employees of territorial dkpartaenla 89 well; but the latter are few in number. The police, however, are organized separately.

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744 NATIONAL MUNICIPAL REVIEW [December countants, clerks, copyists, stenographers, etc., consisting since the war mostly of women. All this staff constitutes the central “secretariat” at the Hbtel de f’dle. CLASSIFICATION OF THE CIVIL SERVICE In the technical and professional class are to be found a great variety of municipal specialists : engineers, architects, inspectors of public works, supervisors of the public weights, the commissioners and inspectors of police, and public health personnel. Included in it also are a small number of educational administrators and teachers who are paid by the city instead of by the central government. The third personnel category, consisting of skilled and unskilled laborers-foremen as well as ordinary artisans-is subdivided into ten wage groups ranging from 11,000 down to 6,000 francs (not counting family allowances and cost of living bonus). This last category, of course, makes up the rank and file of the 3,090 persons onthe city’s payroll. EXAbflNATIONS With the exception of ordinary laborers, who are usually subjected merely to qualifying trade tests, recruitment at the base rests upon open competitive examination. To highly specialized and professionalized posts, however, most appointments are made after the examination of official titles and diplomas granted by the properly accredited training schools, of which there is no end in France, due weight also being given to testimonials and records of professional experience. Only occasionally are such candidates subjected to oral interview; and when that procedure is followed, a special board, or jury, is appointed by the municipal secretary for the purpose. For the rest of the technical positions and all the administrative posts, the regulations require that open competitive examinations be held. To be eligible for these examinations, a candidate must be a French citizen, preferably a resident of Bordeaux, no more than thirty years old, and be able to produce a certificate of physical fitness from the municipal medical commission. PREFERENCE FOR WAR VETERANS Under a national law enacted in January, 1943, French municipalities are further required to reserve to pensioned veterans of the World War at least one-half of the vacancies that occur in the lower grades of municipal employment, while three-fourths of the positions for which women are eligible are reserved to widows of ex-service men. As one would expect, these provisions have already operated so as to affect adversely the quality of subordinate personnel, especially office employees, and as time goes on, its consequences will doubtless become more and more disturbing to the administrative efficiency of the city government. FILLING VACANCIES When vacancies actually occur, or are about to occur, in any department or special class of work, notice of the time, place, and character of the examination, as well as of the salary attached to the post, is placed upon the official bulletin board at the town hall and‘sent to the local press. An examining board consisting of the mayor, or more often an adjoint as his alternate, two members of the municipal council, the municipal secretary, and two division chiefs, is appointed to prepare and conduct the tests. While the regulations leave this board free to adapt the examination to the type of position to be filled, the character of the tests

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19281 PUBLIC PERSONNEL POLICY OF BORDEAUX 745 employed undergoes little or no change from year to year. General education, always stressed, is given a varying value according as the work is legal, accounting, engineering, or clerical. NATURE OF TESTS Candidates for clerkships, for example, take a double test: first, an ‘‘ elimination ” test of (1) writing, (a) spelling, and (3) elementary arithmetic; and second, if this be successfully passed, a “definitive” test consisting of (4) the preparation of a short essay on some non-technical subject, and (5) oral questions on French municipal law and the elements of constitutional and administrative law. While these five distinct tests are all graded on a scale of 20, the grades are given different coefficients, as follows: Elimination (1) Writing.. ......................... 1 (9) Spelling.. ........................ 3 (3) Arithmetic.. ...................... 2 Maximum points. ............... la0 DeJinitive (jinal) (4) Essay.. .......................... 3 (5) Oral.. ............................ 2 Maximum points. ............... 100 A candidate must make at least 80 points in the elimination test to be admitted to the final, and a total of 150 points is the minimum passing grade for the entire examination. Additional points (ranging from 5 to 10) are allowed for personal appearance and the possession of certain academic diplomas and certificates.’ To those acquainted with recent developments in the recruitment of 1 Employees already in another branch of the service, as well as their sons, and the sons of retired employees and crippled veterans, are the beneficiaries of a five per cent addition to their final grades. policemen in American cities, the method used at Bordeaux will seem exceedingly simple, if not primitive. If the candidate is between twenty-two and thirty-five years of age, is at least five feet five inches tall, has a fairly robust physique, has completed his military service, and can produce a certificate of good moral character from his local authorities (he need not be a resident of Bordeaux), all he need do is to pass a simple “dictation” test, which it is assumed will show whether he knows enough to prepare a daily service report. Inspectors of police (non-uniformed) are recruited from the ranks of ordinary policemen (having at least three years of service) by a competitive examination somewhat more exacting in character. It includes (1) a dictation test of thirty lines, (a) the preparation of a report based upon a practical problem, and (3) a two-hour oral test on criminal law and regulations. herever competitive examination is used, the successful candidates are classifled in order of merit according to a majority vote of the examining board. The results are immediately announced to the candidates, and the lisle de classement is posted in the secretariat of the mairie. Vacancies are filled as they occur, but in every case a probationary period of a year must be satisfactorily completed before the candidate receives a permanent appointment. Though he may be discharged at any time during the period of probation, it was learned upon inquiry that very few employees fail to receive appointments at the end of that time. PROMOTIONS Increases in salary and promotions are likewise carefully regulated by the personnel code, for it was here that the insidious influence of personal favoritism, nepotism, and partisan politics

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746 NhTIONAL MUNICIPAL REVIEW [December formerly had free rein in French cities. Generally speaking, salary advancements without change of position take place automatically on a seniority basis. A detailed salary classification chart, drawn up by a special bi-partite commission, indicates the number of years, ranging from one to five, that must normally be served in each salary class before the next may be entered. For disciplinary reasons, such salary advances may be postponed a year or more, though instances of postponement are in practice exceedingly rare. On the other hand, where the normal sojourn in a salary class is three years or more, the rate of advancement may be accelerated by one year for those employees who are placed on a special promotion list drawn up annually by the promotion board. The pumber of names on this list, however, cannot exceed one-half those in the next-tothe-last year of any salary class. In fact, the number advanced in this manner (au choiz) is usually less than half. For instance, in the administrative division there were granted in 1937 twenty-four increases by seniority and only nineteen by selection. Properly considered, promotion in the administrative and clerical classes takes place, in theory at least, exclusively by merit. Mention has already been made of the promotion board, which is composed of the mayor, or an adjoint designated by him, as president; two members chosen from and by the municipal council ; the municipal secretary and his assistant; and the appropriate division heads. This board meets annually and draws up a list of those apt for promotion after taking into account the service ratings made of his subordinates by each division chief. The rating sheet is a simple qualitative notation, covering the employee’s industry, intelligence, attendance and punctuality, and aptitude for advancement, along with any general observations that the political head (adjoint) of the department concerned may care to make. Each member of the promotion board gives a numerical rating of one to ten to each employee, the aggregate of these points determining the order of the names on the tableau d’avancement for the year. Practically, there is not much deviation from seniority in the order in which names are placed on this list. For the grade of bureau chief, an oral interrogation before the promotion board supplements the service rating. The purpose of this oral interview, so it was explained to the writer, is to size up the man’s personality and all those subtle qualities that make or break an administrator. The annual list of those apt for promotion to the grade of bureau chief is limited to one-third the number of officers of that rank. A clerk, moreover, must have served the city eight years before his name can appear upon this list, which means in reality from ten to fifteen years. The average number of promotions to the rank of bureau chief is only two or three a year. In the technical and labor categories, promotion is normally by special examination. Sometimes this is competitive, often it is merely qualifying. Otherwise, the procedure is analogous to that outlined above. PROMOTION FROM THE RANKS When one reaches the highest positions in the municipal service, that of chef de division and secraaire de la oille, he finds that the mayor and his cabinet are virtually free to select whom they will. They may even go outside the administrative hierarchy and bring in fresh blood. But the “closed system” prevails. The records show that almost all the heads of departments have come up through the ranks. For the

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19281 PUBLIC PERSONNEL POLICY OF BORDEAUX 747 staff associations insist upon the opportunity for the humblest employee to work up to the top; and since the war, at any rate, the political directors of the city’s affairs have usually found it wise to comply with this view. As a matter of fact, few capable outsiders could be induced today to enter the city service at middle age for a salary that barely reaches 20,000 francs. Since the war the average age at which appointments to the uppergrade posts have taken place has ranged as follows: Period Chefde bureau Chefde dimaion 1919-1925 .......... 49 52 1925-1997 .......... 38 48 As will be seen, the tendency is to promote younger men to bureau headships, whose average tenure is around five or six years, never less than three or four. Heads of divisions, however, average ten to fifteen years of service before they retire. It should be further explained that the avenue of promotion is measurably broadened by the ease with which civil servants may, either for personal convenience or for the good of the service, be transferred at any time from one department to another. If this arrangement were actually followed more frequently, it would mean more than it does. Perhaps the most illuminating way in which to show the paths to administrative advancement would be to present rbum6s of the careers of three Bordeaux officials, as follows: 1. Municipal secretary: entered municipal employment as clerk at %; bureau chief at 30; assistant division head at 33; division head at 41; in military service four years; assistant municipal secretary at 48; secretary at 49; had served in that position eight years by 1927. 2. Head of the division of municipal police: entered as policeman at 1212; bureau chief at 33; assistant division head at 43; division head at 55; had served in that capacity seven years by 1927. 3. Head of the division of public instruction: entered as copyist at 21; bureau chief at 37; division head at 44; had served in that capacity one year by 1937. LOW RATE OF TURNOVER As one would be led to expect, the operation of such a personnel system as this gives an exceptionally low rate of turnover. Since 1920 the annual replacement of personnel, for all services, has averaged a scant four per cent. Despite the low rate of remuneration, the number of voluntary withdrawals has been negligible; and since dismissals from the service can take place only after a decision to that effect by the disciplinary council provided for in the code, they are even moreinfrequent. Thus the annual turnover corresponds closely with the number of employees who are retired. THE RETIREMENT SYSTEM Since 1898 a comparatively liberal retirement system, based upon joint contributions from employees and city, has been in operation. A compulsory deduction of five per cent is made from the employee’s salary annually, in addition to one-twelfth the first year’s pay and one-twelfth of each subsequent increase. After twentyfive years of service he is entitled to a retirement annuity equal to one-half his average salary (and allowances) for the last three years, which sum is increased by one-twentieth for each additional year of service. But the total annuity may not exceed three-fourths of this average salary, or, as it was in 1937, 18,000 francs. Retirement may take place either voluntarily or by request at the age of 55; unless there is a

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748 NATIONAL MUNICIPAL REVIEW [December special arrangement for retention by the year, it occurs automatically at 60; and at 65 it becomes compulsory for every one. Permanent disability incurred in public employment entitles the civil servant to proportional pension rights after Hteen years’ service, while compensation for accidents is applicable at any time after initial entry. In case of death, widows and orphans are similarly provided for. Until the total revenue from the retirement fund investments equals onefifth the aggregate salaries subject to contributions, the city agrees to appropriate annually 50,000 francs to the fund. The financial administration of the fund is so complicated, however, as to cause one to doubt its actuarial soundness. MORALE AND EFFICIENCY Thus far we have been concerned primarily with an analysis of the “anatomy” of the system. For an outsider, a critical appraisal of its “physiology” is more difficult. High morale and efficiency are largely functions of each other. The first depends, as Professor White has so brilliantly shown in his study of municipal employment in Chicago, upon a complex of material and psychological factors. At Bordeaux, as everywhere in France since the war, the morale of thefonctionnaire has been so badly shaken by the chronic salary crisis with which all governmental agencies have been st ruggling that the other merits of personnel policies hardly stand out in normal relief. Not only have salary increases been inadequate, but they have been granted too laggardly, particularly for those who constitute the administrative klite. Cost-of-living bonuses have been invoked as makeshifts, but one wonders whether the otherwise admirable plan of granting special allowances for family charges, increasing progressively as the number of children increases, has not really served as a depressive of basic salary schedules. Nor is the Bordeaux scheme of salary classification by administrative determination, though free from the flagrant abuses of the old practice of specif~c legislative grants, based upon a comprehensive, scientific study of the relation between training, responsibility, and duties involved. Such reclassification studies need to be made in almost all French personnel jurisdictions. Among other things, they would undoubtedly result in an appreciable reduction of subordinate personnel. FAVORABLE WORKING CONDITIONS Materially, working conditions are favorable. The eight-hour day is normal for city work, and over-time is compensated by the hour at a relatively liberal rate. The personnel code guarantees an annual vacation ranging from twenty to thirty days in length, and allows full salary for the first six months during illness, with half-pay for a second period of like duration. The city gives to each employee a gratuity of 500 francs at marriage and a similar sum (400 to 600 francs) to help defray the expenses of childbirth in his family. After twenty-five years of zealous service, policemen, firemen, and street cleaners are awarded municipal medals of honor entitling the holder to a special annuity of 100 francs for life. SOCIAL ACTIVITIES -4lthough the writer was struck by the negligible effort made by the municipal authorities to stimulate any sort of social life among employee groups, this morale “incentive” would not be so effective in a country where the family and the cat6 mean so much socially. Rut through their syndicals

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19281 PUBLIC PERSONNEL POLICY OF BORDEAUX 740 the employees themselves provide a certain outlet for social and welfare activities. It is these organizations, moreover, that are tending to build up a genuine esprit de corps among the members of the different administrative staffs. They are permitted to select representatives to collaborate with their chiefs on technical advisory committees that function in each major department. These committees perform valuable service by stimulating joint discussion of working conditions, improvement in office rnethods, better use of materials, and so on. Futhermore, as we have already seen, the staff enjoys equal representation with high officials on the special commissions that prepare and revise the personnel code and salary schedules. All of this helps to create a sense of corporate loyalty. POLITICAL ACTIVITIES AMONG THE CIVIL SERVANTS In one or twQ respects, however, the professional movement among French municipal employees has produced dubious results. The syndicat leaders are often dominated by a radical political complex that brings the employees’ unions into temporary conflict with officialdom. The former do not hesitate to use political tactics in trying to defend their professional interests. Their principal instrumentality is the Socialist party. This fact, one fears, has an undesirable effect upon the maintenance of effective discipline inside municipal departments. The disciplinary councils in operation since 1914 almost never dare to inflict the penalty of dismissal, and only seven or eight of the lighter penalties, such as temporary suspension, retarded salary advancement, and demotion, have been invoked annually since 1920.1 1 When brought before a council of discipline, an employee has the right to see his dossier Although the mayor is not legally obliged to follow the opinion of these. councils, upon which sit two employees of the same grade as the accused, he almost invariably does so. But for general mediocrity and indifference, an employee apparently cannot be discharged. For dismissal would mean an annoying situation for the responsible official when called upon to justify his action by the interested staff association. RELATIONSHIP OF OFFICIALS AND CML SERVrnB Broadly speaking, French officialdom seems to lack a proper understanding of the human bases of efficiency. The writer could discover little intelligent effort on the part of administrative officers to tap the sources of inventiveness latent in the rank and file of their staffs. Subaltern employees are not allowed to publish criticisms of the operation of their respective departments. Not only are staff schools unknown, but the city authorities make comparatively little use of the facilities of the University of Bordeaux in training men for municipal work before and after entry into the city’s employ. Certain employees are permitted to attend courses at the faculty of law during working hours, but that is all. Nor is there any effective attempt to adjust the incoming jonctionnaire to his job -nothing, I mean, in the way of “official ” vocational guidance. For scores of clerks, therefore, “routineerism” is the inevitable result; not so (complete record of his career in the public service), which is kept in the oflice of the municipal secretary, so as to become fdy acquainted, in advance of the hearing, with the source and nature of the offense with which he is charged. He may employ a legal defender. The verdict of the disciplinary council is arrived at by secret ballot.

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750 NATIONAL MUNICIPAL REVIEW much at Bordeaux as in certain of the services of the central government, but more than there should be. There is developing in France, however, a national movement to “professionalize ’’ the position of municipal secretary. This holds much promise. It may eventually lead, as for American city managers, to the practice of interchanging and promoting officials from city to city. SUMMARY In sum, one finds at Bordeaux a comparatively simple, honestly administered personnel system. It is almost entirely free from the abuses of political and personal favoritism. Legally, it contains the basic ingredients of what might become effective personnel management in the best sense. But it is as yet administered with little creative imagination. French officials are sceptical about the feasib~ty of using psychological tests, and when the writer ventured to suggest that the existing tests ought perhaps to be “tested” as to their results, he was greeted with amazement. A final observation should be made. As ‘‘ personnel officer,” the municipal secretary cannot, because of other heavy burdens on his time, ful611 the r61e of a wholly satisfactory personnel agency. And even if enough time were left from his other duties, he lacks adequate authority effectively to supervise and constantly to investigate the operation of recruitment, promotion, and classification methods, with a view to their improvement. He keeps personnel records on file, but that is about all. This, of course, is a general defect in the decentralized type of personnel administration used by the French everywhere. From this fragmentary picture of the personnel policy of one French town, students of municipal affairs will, it is hoped, appreciate what a rich field for investigation the French city is beginning to offer. It is a field all the more interesting in that it is strikingly different from the Anglo-Saxon both in mechanics and in spirit.

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COMPARATIVE TAX RATES OF 237 CITIES, 1928 BY C. E. RIGHTOR Detroit Bureau of Governmental Re8earch Mr. Righfor’s annual compilation, which speaks for itsey. THE accompanying table presents in summary form a record of the tax rates upon property as levied in 1928, for all cities over 30,000 population in the United States and Canada replying to the questionnaire. This is the seventh compilation of these data, and is in the same form ?s in past years, with which it is believed the readers of the REVIEW are acquainted. Essentially, it is endeavored to keep the tabulation simple, primarily to indicate one thing-the tax on assessed property. Property taxes constitute nearly two-thirds of the revenue receipts of cities over 30,000 population, as is disclosed by the census bureau’s Financial Statistics of Cities. It is of interest to note that this report shows, for 146 comparable cities, a gradual increase from this source of revenue from 61.4 per cent in 1903 to 65.6 per cent in 1925. Taxpayers, therefore, are naturally interested in knowing how the property taxes in their city compare with those in other cities, and further how the levies by governmental units compare. This information is furnished by the figures here presented for the current year, both in total tax rate per $1,000 assessed valuation, and a subdivision of the total for city, school, county and state purposes. The bare tax rates would be of little value without certain pertinent data, and for this reason the table reports the population, assessed valuation, percentage of real and personal property, the date the city’s fiscal year begins, and the date that city taxes are levied. Because the legal basis of assessment in some states varies from 100 per cent of true or market value, it becomes necessary to adjust the given rates to a uniform 100 per cent basis for all cities, in order that a correct and direct comparison between cities may be made of the total rate. This is done in the column “Adjusted tax rate.” Further, because it is generally accepted that the legal basis of assessment (predominantly 100 per cent of true cash value) cannot be realized in actual practice, attempt is made to indicate what the actual tax burden would be in each city were full value uniformly used. The result of such readjustment is presented in the last two columns, and manifestly must represent merely the best estimates that can be made. The cities are listed in order of population, by the five census groups, and the Canadian cities separately. The census bureau population estimates as at July 1, 1938, are taken where available; otherwise, local estimates are used. It is obvious that these estimates do not cover extraordinary conditions, such as the temporary population of a resort city or added population due to annexations, and so per capita comparisons made without specific information respecting each city might be misleading. The figures present their own case, and are naturally of limited value. 75 I

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753 NATIONAL MUNICIPAL REVIEW [December hl conditions require numerous estimates, either of valuation, total or itemized rate, or of other data, and these exceptions are indicated in the footnotes. A WIDE SPREAD IN RATES In theory, the tax rate paid by a parcel of property in every city should be easily set down. In practice, however, it is found that the principle of home rule in taxation makes the task a difficult one. Varying units and bases of assessment, different fiscal periods, etc., enter to complicate the problem, as reflection will make evident. Different principles and practices in taxation, such as separation of sources of state and local revenues, classification of property, etc., result in a wide range in rates. Analysis of the uniform 100 per cent tax rate column-“Adjusted tax rateiscloses a range in the total rate from $84.50 per $1,000 assessed valuation for Columbia to $14.14 for Lancaster. For the Canadian cities, the range is from $36.66 for Edmonton to $30.50 for Montreal. This column shows an average of the rates for all cities of $33.39. The average for 249 cities reported in the 1947 tabulation was $33.16. This indicates a gradually increasing burden upon property, as was also found last year when compared with 1926. THE TREND OF PROPERTY TAXES Comparison of the present table with the figures for 1937 permits a conclusion as to the trend of taxes. Such comparison was possible for 195 cities reporting in both years, and when made shows that the average of the rates -upon the uniform 100 per cent basisincreased $.80 per $1,000 for 1928 over 1927. Of these 195 cities, 117 showed an increase, Hty-seven a decrease, and twenty-one no change. This is exclusive of the Canadian cities, which show, for thirteen comparable cities, seven having an increase totaling $8.43, four a decrease totaling $6.75, and two no change, giving a net increase for the thirteen cities of $1.68, or an average increase of $.13 per $1,000. REWTNE TAX BURDEN UNCERTAIN The only known way of comparing the actual tax burden in these cities is to revise the foregoing adjusted tax rates further upon the basis of assessing practice in applying the 100 per cent value. This revision, as has been stated, must be merely a guess today, owing to the absence of adequate studies of such practice. The range in rates upon such readjusted basis is found to be from $42.53 for Saginaw to $9.60 for Winston-Salem. For the Canadian cities, the range is from $36.66 for Edmonton to $20.50 for Montreal. The average for all cities is $24.07. This compares with $24.02, the average for cities in 1927. Thus, while indications are that the relative tax burden is tending to increase, it is agreed that the detailed figures are too arbitrarily assumed to be of specific interest. ASSESSINQ PRACTICES MERlT ATTENTION The ta.x rate per se continues to be the main objective of most enquiries, whether from taxpayers or from students. The rate alone, however, is decidedly inadequate as a basis for comparison between cities. As has been repeatedly stated, the comparative real tax burden may be indicated only when the tax rate is expressed as applied to the true cash or market value in all cities. Most assessing officials will assert that such basis, or any gradation permitted by law, is actually enforced. Yet where is the city in which all the property owners will

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19281 COMPARATIVE TAX RATES OF 237 CITIES, 1938 753 honestly hold that they believe assessments are made upon that basis? Undoubtedly it varies with cities, and no way has been found of measuring the diversified practices. The only test of the degree to which such adherence is had by the assessing officials would be a check by an impartial and competent person or agency. And the wonder today, with existing tax demands, is that heavy taxpaying groups in every city have not demanded such independent check. Were the results of such study available in each city, an acceptable basis for the last two columns of the table would be at hand, and furnish a much-sought-for but not now available index to the tax problem. RECENT REAPPRAISALS The recent reappraisals of Denver and San Francisco were mentioned a year ago. The result of a study in Chicago merits mention at this time. A joint commission on real estate valuation, comprising both official and citizen representatives, made a study jointly with the Institute for Research in Land Economics and Public Utilities at Northwestern University, comparing the taxation appraisals in 1926 with sale prices, for 6,105 parcels, comprising ten different types of property.1 The percentage of appraised value to sales value was found to be 31.3 per cent, whereas the statutes of that state required at that time that assessments should be fixed at one-half the fair cash value. (Since amended to provide for full value.) For 1927, the ratio was found to be 40 per cent. This was but one disclosure of the assessing methods which are being constructively con- ‘See Simpson, Herbert D., “The Tax Situation in Chicago,” NATIONAL M u~Ic1p.4~ REVIEW, September, October, and November, 1928. sidered in Chicago and Cook County? Kansas City reports that a similar study is being made there. When such analysis has keen made in all our cities, it may be assumed that assessing methods will be upon a new plane of eaciency and equality. It will then be possible really to compare the property tax burden in our cities. That the importance of this subject is being recognized nationally is evident from the latest publication of the Municipal Administration Service, The Appraisal of Urban Land and Buildings, by Mr. C. E. Reeves? and from the series of reports being published by the finance department of the Chamber of Commerce of the United States. This organization has named a committee on state and local taxation and expenditures, one of whose objectives is the improvement in the assessment of property for general taxation. To comply with requests for tax data upon a per capita basis for each city, as well as upon the unit property value of $1,000, attempt was made to collect this information, but the data were not adequate or uniform enough for tabulation. Requests for the tax rate data were sent to 286 cities in the United States and 19 cities in Canada. Replies adequate for tabulation were received from 237 cities, to the public officials of which those referring to this tabulation are indebted for their coijperation. Reports I and 11, Joint Commission on Real Estate Valuation for the Board of County Commissioners, Cook County; July, 1937. and June, 1938. See Cornick, Philip H.. “A New Book on the Appraisal of Urban Land and Buildings,” NATIONAL MUNICIPAL RE~w, November, 1938. pp. 680-683.

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Group I Population 500,000 and over 1. Nee York. N. Y 1 2. Chicago, Ill 2 J PId~delphin. Pa' 4. Detroit. Mich. . . . . .. . .. . . ._ 5. Lo3 Angelcs. Calif.' 6. Cleveland. Ohio.6 . . . . . . . . . . . . . . 7. St. Louis, Mo. . . . . . .. . .. . . . 8. Baltimore, Md.6 . . . . . .. . . 9. Boston, Maea.. . . . . . . . . . 10. Pittaburgh.Pa.'. . . . . . . . . . . . . . 11. San Frnncisco, Cn1if.a . . . . . . . . . 12. Butlalo, N. Y.. . . . . . . . . . . . . . 13. Waahington. D. C.9. . . . . . . . . . . . . . 14. Milwaukee. Wia.. . . . . . . . . . . . . . . Group 11 Population 300,000 to 500.000 . . . , . . . . , . . 15. Newark, N. J.10. 16. Minneapolis. Minn " 17. New Orleans, L3. . . . . . . . . . . . 18. Cincinnati. Ohio. . . . . . . . . . . 19. KPWE City, MO.'~. . , . . . 20. Seattle, Wash. . . . . . . . . . . . . . 21. Indinnapolis.Ind. . . . . . . . . . . 22. Louiavi I lc , K y .'a. . . . . . . . . . . . . . . . . . . . . . . COMPARATIVE TAX RATE3 OF 237 CITIES OVER 30,OOO FOR 1928 COMPILED ~r TEN Dnmorr Bonero or GonummAL Rreu.cs. INC. From Data Furnished by Membera of Governmental Resenrob Aeamihon. City O&iab. sad Chunbara of Commaroe -~ Census July 1, 1828 6,017.500 3.157.400 2,064 ;LOO 1,378,800 I.330,000 1.010.300 848,100 830.400 799.200 673,800 555,300 555.800 552,000 544,200 473,800 455,900 429,400 413,700 381.000 383,200 382,100 329,400 $lB.153,895.~9 4.250.437.799 4.454.559.207 3,562,213,160 1.883.559.210 2,082,159,170 1,218,005,261 1,835,040.570 1,943,875.500 1.108,&42,440 866,933,089 1,059,913,105 1,719,654,710 89'3,265,123 846,831,123 314.30?,769 (not reportmy) 1.061,008,780 479.072.000 297,521,189 666,461,290 435,164,292 Leal$ 08 81 75 82 86 69 57 92 100 85 94 65 83 85 80 85 71 I2 80 65 80 City hl i=& 'crsonalty 2 Jan. 1 10 Jan. 1.'27 25 Jan. 1 I8 July .l 14 July 1 31 Jan. 1 15 April 12, '27 43 Jan. 1 8 Jan. I .. Jan. 1 15 July1 6 July1 35 July 1 17 Jan. I 20 Jan. 1 15 Jan. 1 29 Jan. 1 28 May I 20 Jan. 1 35 Jan. 1 20 Gept. 1 __-Date 01 collection of city tar May 1 (Nov. 1 Jan. 2, '28 Jan. 25 July 15 Dee. 1 Deo. 1, '28 April 1, '29 Dee. 20. '27 June 20.'2 Nov. 1. '27 Jan. 1 Sept. 15 Jan. 1 Oct. I5 Jan. 7 July 1 Dec. 1 Yept. 1 Mar. 1 Dec. 15 I I 1 i April 15 Jan. 6 June 1 Dec. 1 1 June 1 June 1 Mar. 1 Jan. 20 { EfY ; City Sahool __$20.25 $4.01 25.00 15.30 19.50 9.00 15.41 6.08 18.70 15.60 11.00 9.72 16.10 8.50 18.25 5.65 15 04 9.29 18.96 11.50 28.89 10.71 16.23 10.08 11.05' 5.95 13.25 10.15 19.81 8.98 38 53 20.20 10.36 7.35 13.75 11.50 3R.57 13.75 10.65 10.30 15.20 6.80 -~ hnty 8.84 6.30 2.87 7.20 3.43 .... .... .... 1.77 7.38 .... 4.61 .... 5.21 5.20 7.51 6.04 4.50 13.20 3.15 3.20' State s.83 3.00 2.82 ..._ ..._ .85 1.30 2.56 2.10 .._. .... 1.24 .... .55 4.31 7.65 .85 1.40 10.50 2.30 4.20' ~ 48.50 100 48 5(1 27.18 1 100 1 27.18 28.60 100 28.50 41.50 100 41.50 25.00 I00 25.00 25.90 100 26 wl 28.46 100 26 46 28.80 100 28.80 37.84 100 37.84 39.60 100 38.60 32.16 100 32.16 17.00 100 17.00 29.16 100 29.16 38.30 100 38.30 73.89 38 28.08 24.80 100 24.60 31.15 100 31.15 76.02 50 38.01 26.40 100 26.40 29.40. 100 29.40 ~~ u $?. il$ la S! ~ 90 40 Do 80 50 80 75 80 90 85 38 78 90 85 100 85 DO 55 60 80 80 123.88 19.40 25.65 21.74 20.75 20.00 18.43 21.17 26.92 32.16 15.05 25.08 15.30 18.95 38.30 23.87 22.14 17.32 22.81 21.12 23.52.

PAGE 36

19281 COMPARATIVE TAX RATES OF 237 CITIES, 1938 755

PAGE 37

til. Trenton. N. J.. . 62. Salt Lake City, UUII . . 63. Camdan, N. J.. . . . . . 64. Fall River, Masa.. . 65. Erie, Pa. . . . . . . . . . . 66. Wilmington. DelaI . 67. Cambridge. Muse.% . n8. Yuokers. N. Y. . . . , . 69. Albany. N. Y.U., . . . 70. Snn Die o Calif.. . . . 71. New Be&rd.Maas. 72. Kaoeaa City, liao. 73. El Paeo, Texan. 74. Duluth. Minn.11 75. Canton. Ohio . . 76 Elizabeth, N .I 77 Read1ng.h 78 Tampa, Fla 24 79. Lowell, Maae I no. Tacoma, Wneh 81. Spokane. Waah 82. Long Beach. Cali1 83. Lynn.Mass.. . . . . . 84. Knoxville Tenn. 85. Fort WaGe. Ind. 86. Iltica. N. Y.S.. , 87. Somerville. Mass. 88. Waterbury, Conn. Qroup IV Population 50,000 to 100.000 89. Savannah,Ga.. . , . , . . . . . . . . . 90. Ramtramck, Miel!. , . . . . . . . . . 91. All~ntown.Pa.. , . . . . . . 92. Wichita, Kan.. , . 93. Evansville.Incl. . , . . . . . . 94. Bayanne, N. J. . . . . . . . . . ... CW July 1. 1828 139,000 138.000 135.400 134.300 130,ooo 128,500 125,800 1?1,300 130.400 119,700 I19.(w0 117.800 116.800 116,800 116,000 115.4W 113,400 111,000 110.600 109,100 108.000 105,500 105,400 105,300 104.200 102,700 100,ooO 118,3ou 99,900 99.800 99.400 89,300 88,100 95,300 COMPARATIVE TAX UTES OF 237 CITIES OVER 3O.OOO FOR 19284onHnd not reporting) IY 1,083,238 200,234,526 161,682,260 142,884,556 136.050.650 I88.528,200 301.H91 ,030 20d.008.385 91.956.120 201,580,900 137,875,196 10'2,118,970 P3U.291.300 15ti,517.107 282,570.000 278,283,122 136,675,260 (not reporting) 86,736,161 188,634,lW 136,977,895 155,415,923 (not reporting) 132,939,704 120,172,300 (not reportingj ni ,912,827 78,300,000 120,148,426 93,000,000 135,169,071 132856,710 185,992,185 Ledlt -~ 05 91 73 96 100 88 100 100 70 72 81 80 75 73 88 100 89 82 75 85 86 80 100 92 75 67 100 76 70 62 __ 'ereondt 35 9 27 4 12 30 38 IY "0 25 27 12 11 18 25 15 4 20 8 25 33 24 30 38 City fraoal p& Jail. I Jan. 1 Jan. 1 Jan. 3 April I Jan. 1 Jan. I July I Dee. 1 Jan. 1 Mar. 1 Jan. 1 Jan. I Jan. 1 Jan. 1 June 1 Jan. 1 Jan. 1 July 1 Jan. 1 Oct. 1 Jan. 1 Jan. 1 July I Jan. 1 July 1 Jan. 1 OC~. 15.~27 Jan. 1 Jan. 1 Date of Wllectron of city tax Sept. 17 J June 1 1 Dee. 1 Oct. 1 Mar. 1 July 1 Oct. 15 Apr. 1 Jan. 1 Oct. 15 Oct. 1 Nov. 1 Jan. 1 . Mar. 1 Oct. 1 Oct. 16 Feb. 6 oct. 8 {Jan. 7 Nov. I July 1 Aug. 9 Oct. 15 April, July, I' Oct., Jan. July 15 Mar. 1 Nov.. '27 June.28 June 1 Tu rate per S1,MW) d ssssseed vdution City __ 11.00 13.98 24.62 13.20 15.60 10.00 16.34 22.75 20.80 20.42 12.70 11.50 27.06 7.13 13.40 10.00 17.97 25.64 20.00 14.80 15.92 17.00 16.98 16.80 23.00 12.62 10.00 10.70 15.30 ia.40 School __ 14.80 8.39 13.24 14.00 3.40 9.42 10.33 5.69 26.60 6.80 16.00 8.50 32.41 10.26 9. I5 12.00 6.00 13.50 17.60 8.81 4.00 9.98 8.15 ..... 10.00 9.50 15.00 15.90 10.00 12.38 County 4.50 5.03 1.46 7.00 8.00 .88 4.22 5.16 21.40 . 99 4.50 9.60 12.28 3.27 4.82 4.00 4.00 1.36 12.51 7.20 1.66 9.00 8.04 1.08 12.50 2.48 4.00 4.06 5.80 7.01 BbtO 2.70 4.30 1.48 1.50 2.10 1.06 .Y8 2.10 8.70 7.65 .85 4.23 1.50 1.40 11.76) 2.01 2.60 2.27 ..... ..... ... . ..... ..... ..... 5.00 2.11 2.74 2.30 4.40 .... __ Totd __ 33.00 31.70 40.80 34.20 28.50 31.40 31.85 33.60 68.80 29.20 35.30 36.50 79.40 22.10 31.60 26.00 29.47 28.40 57.80 38.80 28.40 32.60 35.01 28.40 50.50 26.71 31.40 32.70 28.80 38.68 __ __ 100 100 100 100 100 100 100 100 100 100 100 100 38 100 100 100 50 100 50 100 100 100 1M) 100 100 100 100 100 100 100 __ 33.00 31.70 40.80 34.20 28.bO 31.40 31 -85 33.60 68.80 28.20 35.30 36.50 30.17 22.10 31.60 26.00 14.74 28.40 28.90 39.60 28.40 32.60 35.01 28.40 50.50 26.71 31.40 32.70 28.80 39.69 la S _. 65 100 85 Ly) 100 100 87 80 37 80 50 70 80 la, 100 60 100 100 80 50 100 70 69 80 50 100 50 65 100 80 -3 ---a H 21.45 31.70 27.36 34.88 ;L. 27.80 26.88 17.85 24.14 2 22.10 31.60 25.55 '2 24.85 28.40 19.80 g 24.15 22.72 25.25 26.71 15.70 21.26 28.80 31.75 0 -% 1

PAGE 38

95. Lawrence, Mass.. ................ Q6. Schenectady, N. Y.. .............. 97. Wilkes-Barre, Pa.. ............... 101. South Bend, Iod.. ................ 102. Mancheater, N. H.. .............. 103. Peoria,Ill.. ...................... 104. Rockford, Ill.. ................... 105. Charlotte, N. C.. ................. 106. Shreveport, H,m. ............... 107. Sioux City. Iowa. ................ 108. Wimton-Salem. N. C.. ........... 109. Laning, Mich ................... 110. Little Rock, Ark.. ................ 111. Portland, Maine.. ................ 112. St. Joseph. Mo.. ................. 113. Charleston, S. C.S.. .............. 114. Sacramento, Calif.. ............... 115. Saginaw, Mi&. ................ 116. Binghamton, N. Y.Z.. ............ Racine. wis.. ............. Cheater. Pa.. .................... East St. Louis, Ill.. .............. Johnatown, Pa.. .................. Chattanooga, Tenn.. ............. Terre Haute, Ind.. ............... Pawtueket. R. I.. ............... ". eld ? Ohio.. ............... ew ntain, Conn.? ............. Troy, N. Y.. .................... 127. Pamic. N. J.. ................... 128. Ciwo. Ill.. ...................... 129. Lincoln. Nebr.. .................. 130. Hoboken. N. J.5. ................ 131. 132. 133. 134. 135. 136. 137. 138. 139. 1 to. 141. Berkeley. Calif.. ................. Mobile. Ala.. .................... AltooG Pa.. .................... wheel&. W. Va. ............... Huntiogton, W. Va.. ............. NiagarsFalk N. Y.23.. ........... Bethlehem. Pi.. .................. Qnincy Mass.. .................. Springf;eld, Ill.. .................. Brookton, Mass.. ................. East Orange, X. J.. .............. 93,500 93,300 91,900 89,100 86,900 86.400 86,100 85,700 84,500 82,800 82,100 81,300 80,000 80,000 79,600 79,200 78.600 78,500 75,900 75,700 75,600 74,800 74,400 74,200 74.000 73.700 73,500 73,500 73,100 73,000 72,800 72,300 71,800 71.600 71.100 71,000 71.000 69,600 69,100 68.662 68,600 68.300 67.600 ti7,Boo 67.200 05,300 85,000 129,085,500 193,723.771 106,933,339 86,487,430 134,539,700 201,560,420 113,440,314 88,722,802 96,055,000 121,115,580 100,413,884 145,000,000 149,622,815 60,393.285 115,998,375 81,258,580 23,102,935 105,706,990 93,161,915 119,646,160 103,0.5?,215 53 307.798 109 088,536 138,092.800 114,086.238 101,706,268 (not reporting) 116.855.639 99,169,553 90,111,075 70,044,305 121,234,207 126 310 328 137:463:202 72,896,186 135 942,850 78,950,825 116.581.782 (not reporting) (not reporting) (not reportrng) (not repbrting) (not repbrtiug) (not reporting) (not reportmg) (not reporting) (not redorting) 75 100 95 100 74 65 70 70 72 65 80 60 76 76 74 73 72 87 78 100 82 62 87 70 80 83 79 93 93 100 75 80 100 91 88 85 93 25 5 26 35 30 30 28 35 20 40 24 24 26 27 28 13 22 18 38 13 30 20 17 21 7 7 25 20 9 12 15 7 -_ Jan. 1 Jan. 1 Jan. 1 Jan. 5 July 1 Jan. 1 April 1 Jan. 1 Jan. 1 Jan. 1 April 1 June 1 May 1 Jan. 1 Jan. 1 April 15 Jan. 1 Jan. 1 July 1 Jan. 1 Jan. 1 Jan. 1 Oct. 1 Jan. 1 April 1 Jan. 1 Sept. 1 Jan. 1 July 1 Jan. 2 July 1 July 1 Jan. 1 Jan. 1 Jan. 1 Dee. 1 Jan. 1 ~___ Oct. 1 f Feb. 1 Aug. 1 April 1 Mar. 1 July 15 May 4 [ Nov. 5 April 1 Jan. 1 Mar. 15 Dee. 0 Jan. 1 Mar. 1 July 15 Jan. 1 Sept. 1 May 1 May 15 {July 15 Oct. 15 July 1 Jan. 1 May 1 Oct. 1 Oet. 1 July 1 Oet. 1 June 1 Oct. 21 Jan. 5 Mar. 1 Nov. 1 Nov. 1 Nov. 1 Mar. 1 Oct. 15 Nov. 1 __ 14.00 13.12 16.70 16 .OO 10.40 7.45 15.25 16.33 17.30 10.00 11.75 6.00 11.67 7.42 16.86 12.50 58.00 21.15 10.41 15.97 5.00 20.30 12.09 12.98 12.55 17.67 7.75 30.60 .12.00 7.50 8.65 6.58 9.88 12.00 17.10 23.01 10.43 .~ 9.30 9.87 16.00 18.00 11.40 10.75 7.15 13.75 13.80 7.50 16.62 4.00 9.52 18.00 7.37 12.25 13.50 13.20 14.44 10.22 12.w 18.00 6.51 5.85 12.57 12.10 15.00 .... 19.40 12.00 9.30 1l.M 11.33 13.M 6.55 9.21 7.66 _I 1.80 2.96 8.90 6.00 2.68 4.10 2.17 3.97 4.80 9.25 3.88 6.00 3.78 8.50 1.42 7.65 27.00 21.35 8.26 5.95 3.26 0.00 10.00 .,.. .RR 4.80 1.83 7.54 15.00 7.50 5.50 3.70 6.23 5.00 1.01 1.56 5.12 ___ 1.30 1.03 ...a .... 2.81 2.30 2.93 3.00 3.00 5.75 2.25 3.17 8.70 6.35 1.40 .... .... .... 3.42 .75 3.00 2.00 1.17 .... .... 4.72 2.60 4.37 .... .... 1.40 1.30 .... .... 2.08 1.01 4.27 ~ __ 26.40 26.98 41.60 40.00 27.29 24.60 27.50 37.05 38.90 32.50 34.50 16.00 28.14 42.62 32.M) 33.80 98.54 55.38 42.53 32.14 21.01 47.30 30.60 20.00 26.00 39.29 27.18 48.51 46.40 29.00 24.85 23.47 27.44 30.00 26.80 34.80 33.50 ~ 100 100 100 100 100 100 100 100 100 100 100 100 100 50 100 100 42 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 ~ ~ 26.40 26.98 41.W 40.00 27.29 24.60 27.50 37.05 38.90 32.50 34.50 16.00 28.14 21.31 32.00 33.80 41.37 55.38 42.53 32.14 21.01 47.30 30.80 20.00 26.00 39.29 27.18 48.51 46.40 29.00 24.85 23.47 27.44 30.00 26.80 34.80 33.60 ~ 100 95 75 50 80 75 100 100 60 55 60 60 80 60 65 65 71 72 100 75 78 40 60 100 80 100 75 75 48 60 70 80 100 70 100 80 70 -c1 -cD 26.40 25.80 31.20 20.00 21.83 0 18.45 0 27.50 37.05 22.51 2O:BO M 21.97 29.37 2 39.87 X 42.53 24.11 $d 16.39 12 79 4 c3 18.92 M 0 u1 18.36 20 00 20.RO w 39.29 -? 20.39 ' c3 M 36.38 n 22.32 up 17.40 17.40 18.78 27.44 21.00 26.80 27.84 23.45 4 crr -4

PAGE 39

COMI'ARATIVE TAX RATES OF 237 CITIES OVER 30,oOO FOR 192g-CmlinUai --....... 142. 1.akewood.Ohiu ........... 143. Ihauoke, Va.. .......... 141. Union City, N. J. 145. I'reano. calif. ....... 146. Jackson, Midi. .... 147. Montgumery, Ala.. .... bin. Topcka, Kal~. ....... 1.49. I'aaadena. Calif. ..... 150. I'ortamouth. Va.. .......... 151. l'ontiac. Miell.. ............. 152. Macon.Ga.. ....... 153. 1iolyoke.Maeu. ..... 154. Cuvinzton. Kv. ......... ...... iii. ~anen;ter.'Pi ....... 156. Cednr Rapids. Iowa . . 157. Wichita Fall8,'I'exas ..... 1%. Oak Park. Ill.. .............. 159. Newton. Mass.. ........ 160. Decatur. 111.. ......... 161. Augusta. Ga.. ................ 162. Kenoshs. Wis. .......... 163. Kalamazoo. Mich.. .............. 164. Beaumont, Texas ....... 185. Harnmond, Ind.. ............. 166. Charleston, W. Va.. ........ 167. Atlantic City. N. J.. ............. 168. Mount Vernon, N. Y.. .......... 169. Malden. Mass. ............... 170. Wooueocket. R. I. ............ 171. Newport News. Va.. ......... 112. St. Petemburg. Fla. .......... 173. Medford. Mas@. ............... 174. New Csatle, Pa.. ................ 175. Davenport, Iowa. ............... --. C:elUlUS July I. I928 65.000 64.600 ti4.400 64,MH) 63,700 63.100 62.800 82.100 01,800 61.500 61.200 60.400 59.000 58.300 58,200 68,026 57.700 57.300 57,100 56,700 56,500 56.400 56,300 56,oW 55,200 54.700 54,700 53.400 53.400 53,300 53,300 52.900 52,600 52.489 114,382,290 66,603,631 48,870.753 (not reporting) (not reporting) (not reporting) (not reporting) 93,883,308 37,046,447 78,537,878 52,102,108 112,586,760 106.000,oM) 54,000,000 50,166,110 46,371.63B 40.000.000 53,194,750 68,573,230 (not reporting) (not reporting) 79,492,959 59,354.190 (not reportjng) (not reporting) 316,740,857 14 1,928,981 70,127,150 30,492,969 149,251,760 75,518,500 56,682,810 66,670,020 (not reporting) Par Cent hit 89 86 81 75 70 65 72 83 ID0 80 78 85 82 68 80 75 79 95 100 86 R4 87 90 93 87 11 I4 19 25 30 35 28 17 20 22 15 18 32 20 25 21 5 14 16 13 10 7 13 City &a1 yw bew Jan. 1 Jau. I July 1. '27 Jan. I, '20 Jan. I Aug. I Jan. 1 Dec. I Jan. I April 1 April I Jan. 1 May 1 Jan. 1 Jan. Jan. July Jan. Jan. Jan. 1 Jnn. I July 1 Jan. 1 Jan. 1 April 1 -___ of Colleotlon of city tu I Dee. 20 \June 20 Nov. 1 Oct. 1. '27 1 Jan. 1, '28 Nov. 1, '28 \June 20. '2P Nov. 1 j July 1 Jan. 1 April 15, Aug. 15. Dec. 15 Oct. 15 Mar. 1 Jan. 1 Oct. 1 April 1 Apr. 1 j April. 1 July, Oct. Jan. I July 1 Oct. 1 {June 1 1 July 1 Oct. 15 Dec. 1 ckt. 1 Oet. 15 Mar. 1 Sept. 1 i )21' City __ 6.64 16.67 24.36 14 35 17.22 17.02 13.75 14.72 5.00 13.50 21.60 19.50 22.10 17.50 19.25 11.00 14.80 14.58 12.55 13.79 18.50 14.75 16.50 11.75 13.50 __ School 12.20 8.33 14.50 14.25 9.28 19.33 ... 5.78 R.OO 19.25 10 00 36.70 20.00 12.60 16.33 14.66 8.20 3.88 11.09 10.47 13 00 3.50 9.00 15.30 27.48 __ ~ county 3.43 .... 17.60 4.30 .... 11.04 17.00 1.31 1.14 6.13 7.70 4.50 5.30 10.00 6.14 6.10 9.10 4.42 3.32 4.23 .... 2.50 1.40 7.50 9.57 State .8b ... .... 2.10 .... 2.90 5.00 1.19 i;25 7.00 3.00 3.00 5.00 9.84 2.96 6.70 4.32 1.20 1.21 .90 2.50 4.50 ... .... 23.10 25.00 56.36 35.00 26.50 .29 35.75 23.00 14.14 41.13 46.20 63.70 50.40 45.10 : 56 34.72 38.80 27.20 28.16 29.70 31.50 21.65 29.40 34.65 55.05 __. c100 100 100 100 100 100 100 100 100 100 100 100 100 67 100 100 100 100 100 100 100 100 100 100 100 .~ -__ 23.10 26.00 56.36 35.00 26.60 60.29 35.75 23.00 14.14 41.13 46.20 63.70 50.40 30.22 50.56 34.72 38.80 37.20 28.16 29.70 31.50 21.65 29.40 34.55 65.05 75 SO 50 80 71 75 47 100 85 60 60 50 50 75 55 80 60 90 85 100 50 75 90 67 60 17.33 12.50 28.18 '4 'I 0 ?8.W r, ;r18 82 r Z 2 37.72 a 16.80 23.00 H y; 8 :::2 g 25.20 9 22.67 M 27.81 f 27.78 M 23.28 < 24.48 23.94 29.70 E 9 ;;;:; 8 33.03 E3 -r 1

PAGE 40

19281 COMPARATIVE TAX RATES OF 237 CITIES, 1928 759

PAGE 41

I 22. West New York. N. J.. ........... 223. New Brunaaiek. N. J.. ........... 224. launton, Mano., ................ 225. Kokomo.Ind. .............. 326. Quincy. 111.. .................... 227. Superior. Wia.. ............... 22.5. ISwt Cleveland, Oliio. ............ 2% \\‘ilmington, N. C.. ............. 230. Ogden, Utah.. .............. 231. I+iug&ee aie, N Y 233. Lynchburg. Va.. .............. 234. Enston. Pa.. .................. 235. Hazleton, Pa. ................ 230. Peteraburg, Va.. .................. 237. Cranston. R. 1.. ................ 23. Waterloo. Iowa. .......... 230. Meriden. Conn.. ................ 240. Waltham, Mass.. ................. 241. Lewiston. Me. ................. 242. 0range.N. J.. ................... 243. Clifton, N. J. ................... 244. Amsterdam, N. Y.Y.. .............. 245. Nornetown. Pa.. .................. 246. Warren Ohio.. ................... 247. Green Bay, Wis.”. ................ 248. Colorado Springs, Colo.. ........... 249. Revere, Mass.. .................... 250. Elgin, 111.. ........................ 251. Auburn, N. Y.21.. ................. 252. Moline. 111.. .................... 253. Sheboyen, Wj,. ................. 254. Irvington. N. J.. .................. 232. 1)anntle.h. .. :. 1.. 1. : : . : : .. : 265. Anderson, Ind.. ..... , ............. 256. Cumberland. Md.. ................ csuelu July I, 1928 40.00 40,600 40.400 4o.e~) 39,800 39,en 39.400 39,100 39,100 39,100 38,800 38.eoo 38.400 38,300 37,800 37,500 37,100 37,100 37.100 36,600 36,500 36,200 36,200 36.200 36,100 36.100 30,000 36.000 36,000 35.700 35,600 35,100 34,600 2% COMPARATIVE TAX RATES OF 237 CITIES OVEK 30,oOO FOR 192LtconlinUrd (not reporting) 42.488.036 (nor reporting) 38,005,285 (not reporting) 48.80.5.98E 92,310,16C 40.443,ljC 46.632.75@ 31,288,311 43.5U0,OOC 39.390, I66 29,275,062 29,632.500 (not reporting) (nut reporting) (not reporting) (not reporting) (not reporting 34,255,990 44,0m,e44 42,311,2511 30.905.012 25,107,775 74,518.780 52,009.335 41,270,910 (not reportb) (not reporting) 52,248,971 24,773,885 71,621,757 46,000,000 48.484.12e (not reporting) ~hl t 91 67 83 80 73 100 72 93 100 03 90 70 93 90 100 92 90 79 83 100 70 81 87 70 9 33 17 20 27 28 7 7 10 30 7 10 8 10 21 17 30 1s 13 30 ~ City Gseal year beginn Jan. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 May 1 Jan. 1 Jan. 1 Jan. 5 July 1 Mar. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 July 1 April 1 Jan. 1 Jan. 1 Apr. 1 -_ __ . __ Date of collection of city tar { e: Dee. 16 Dee. 1 { Juue 1 Be t 1 Fa\.’l5 Jan. 1 Se t 15 Jury ‘I April 1 July 1 Aug. 21 June 1 Dec. 1 June 1 Dee. 1 Aug. 1 July 1 Dee. 20 Mar. 21 Jan. July. July 1 Mar. 15 Jan. 1 July 25 ~-_____-____ Tar rate per $1,000 of aswssed nlwtion __ City 19.70 10.00 8.33 6.55 11.00 19.56 14.60 13.50 13.60 13.00 18.53 16.W 21.81 20.63 15.28 12.00 7.00 11.18 14.00 11.30 15.30 15.52 15.15 10.00 __ Sell00 12.5c 9.45 13.58 12.67 18.40 13.80 8.38 10.w 15.00 24.00 6.47 5.50 ii.eo 13.82 19.11 19.00 10.05 10.40 15.75 4.25 20.00 10.57 11.40 4.75 __ Count3 9.7m 3.80 11.88 3.43 4.30 9.02 4.00 7.00 8.91 .... .... 2.00 6.12 6.05 12.04 4.00 3.50 8.42 7.95 8.07 3.00 4.84 7.78 9.95 ___ Strte 4.30 2.33 .61 .85 3.50 3.00 .... .... .... .... .... 7.00 4.27 5.90 .... ..... .85 3.H ..... ..... 0.00 .e5 1.50 2.66 __ Total 46.20 25.38 34.40 23.50 35.20 36.96 35.30 23.50 35.50 45.91 26.00 30.50 42.60 46.40 46.43 35.00 21.40 30.00 41.54 23.02 44.30 31.38 35.83 27.26 __ __ Y 100 100 100 100 100 100 100 100 1M) 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 __ __ 46.21 25.38 34.u 23.5C 35. 20 35.30 36.90 23.W 36.50 45.91 25.00 30.60 42.60 46.40 46.43 35.00 21.40 30.00 41.54 23.62 44.30 31.38 35.83 27.26 80 90 70 70 60 80 60 80 50 60 76 67 80 80 60 33 90 80 80 98 65 100 65 eo -l 0, 0 ~__ 3 $9 YE ir;! _I 36.96 Z + 0 22.84 2 .08 16.45 21.12 29.57 21.18 14.10 17.75 22.96 cc 18.75 fi U 3 cd * !5 M 20.44 34.08 9 37.12 4 27.86 11.55 19.26 8 24.00 33.23 23.15 26.58 20.46 35.83 9 17.72 n d (D w -_

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257. Montclair. N. J.. ..... 258. Watertown. N. Y.. ............... 259. Marion. Ohio ................... 260. Cbhkonh. Wis.". ................. 261. Muskogee, Okia.. ................. 262. Port Arthur, Texas.. ..... 263. Steubenville, Ohio. ............... 265. Plainfield, N. J.. ................. 266. Alameda, Calif.. ................. 267. Kearny, N. J.. .................. 268. Fort Smith, Ark.. ................ 269. Anheville. N. C.. ................. 270. Hngerntown, Md.. ................ 271. Middletown. Ohio. ............... 272. Sioux Falls, S. D.. ....... 273. Rome, N. Y.. .................... 274. hleigh. N. C.. .................. 275. Richmond, Ind.. ................. 276. Clarknburg, W. Va.. .............. 277. Great Falls. Mont.. ....... 278. Norwood. Ohio.. ................. 279. Port Huron. Mich.. .............. 280. Blmmington, Ill.. ................ 281. Newark, Ohio. ................... 282. 5eade. Ohio.. ................ 283. Lo Crmee, Win.. ................. 284. Newbur&. N. YP. 285. Norwdk. Conn.. ................. 286. Naahua, N. H.. .................. Canadian Cilies 1. Montreal, Que.". ................ 2. Toronto, 0nt.a.. ................. 3. Wdpeg,Man?l. ................ 4. Vancouver. B. C?*. ............... 5. Quebec. QueP.. ................. 33,700 33.700 33,400 33,200 33,200 33,000 32,600 32,500 32,500 32,400 32,100 32,100 32.000 32,000 31,ww) 31,200 31,100 31.000 31.000 30.900 30,900 30,800 30,700 30,700 30,600 30.450 30.400 30,400 30.100 30,000 699.500 585,742 202,377 142.150 133.000 102,108 051 44,94 1.575 49,291.430 59,916,285 29,333,582 30.760.500 78.400.000 73,009,880 55.815.627 20.139.500 72,059.701 100,000,oO0 38,550,400 75,699,190 44,260,033 27,908,028 51,115,748 39,495,933 50,588,378 49,215,445 72,490,000 37372,835 28,700,000 (not reporting) (not reporting) [not reporting) (not reporting) (not reporting) (not reporting) 38,927,376 836,813,420 Q26.027,622 227,862,310 232,335,046 102,928,889 03 100 64 83 80 78 70 74 88 85 82 80 90 72 75 I00 74 80 75 75 85 85 74 100 100 100 100 100 100 ~ 7 36 18 20 22 30 26 12 15 18 20 10 28 25 26 20 25 25 1 5' 15 26 .. .. .. .. .. Jan. 1 July 1 Jan. 1 Jan. 1 July 1 April I Jan. 1 Jan. 1 Jan. 1 July 1, '27 Jan. 1 Sept. 1 June 1 Jan. 1 Jan. 1 Jan. 1 June 1 Jan. 1 July 1 July 1 Jan. 1 May 1 May 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 May 1 June 1 Dec. 1 July 1 June 1 Dec. 1 Jan. 1 Nov. 1 June 1 Oct. 1 June 20 Dec. 21 Dee. 20 June 20 June 1 Dee. 1 Oct. 15, '27 June 1 Dec. 1 Sept. 1 June 1 June Dec. Mar. 1 Oct. 1 Jan. 1 July 1 Sept. 20 May 1 Nov. 1 Oct. 1 May 31 Nov. 30 June 1 Dee. 1 July 1 Mar. 1 Mar. 15 sept. 1s May 1 Oct. 1 May 4 July 4 sept 4 June 15 Aug. 3 Nov. 1 ~ ~ 14.60 15.60 9.40 12.05 15.32 18.40 4.85 6.80 17.50 17.58 11.45 12.60 11.20 4.69 13.27 15.26 11.50 12.50 7.60 24.25 8.06 13.90 16.95 14.60 13.50 21.90 16.07 21.16 21.30 ~ __ 9.50 9.80 9.07 8.74 14.87 6.50 9.25 8.90 11.40 17.92 10.22 3.60 7.77 6.73 15.74 13.36 11.10 12.20 8.90 22.50 7.19 15.70 13.75 8.80 7.w 9.90 13.53 9.84 9.50 ~ __ 7.74 8.76 4.28 5.71 9.69 6.30 5.12 4.85 4.80 18.70 8.11 10.90 5.23 3.10 4.01 1.35 5.80 4.50 6.00 14.50 6.04 6.85 3.30 10.41 .... .... .... .... .... __ __ 1.66 1.44 .85 2.50 6.40 .85 .85 4.30 ..... ..... 4.67 .... 2.55 .85 3.15 6.24 2.30 1.30 4.33 .85 3.26 3.00 .... .... .... .... 1.40 .... .... __ ~ 33.50 35.60 23.60 26.50 42.38 37.60 20.07 21.40 38.00 54.20 34.45 27.10 26.75 15.37 36.17 38.21 28.40 31.20 23.80 65.58 22.14 39.71 37.00 33.81 20.50 31.80 31.00 31.00 30.80 __ 100 100 100 100 I00 100 100 100 100 100 100 1W 100 100 100 100 100 100 100 100 100 100 100 100 100 100 86 78 100 __ 33.50 35.60 23.60 26.50 42.38 37.60 20.07 21.40 38.00 54.20 34.45 27.10 26.75 15.37 36.17 36.21 28.40 31.20 23.80 65.58 22.14 39.71 37.00 33.81 20.50 31.80 26.66 24.18 30.80 ~ 00 80 100 80 60 70 85 100 60 56 70 75 100 85 70 67 65 100 100 28 100 100 60 60 100 75 100 100 80 -+I --cD ED 30.15 28.48 23.60 21.20 25.43 cI 26.32 17.08 21.40 5 30.35 2 24.12 < 22.80 3. M ;iE $ N 25.32 24.28 ;P 18.46 4 31.20 M cn 23.80 18.36 0 Y 22.14 38.71 CQ 22.20 -2 2 20.29 n M Cn c.r (0 00 20.50 N, 23.85 26.66 24.18 z4.04 il -2

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COMPARATIVE TAX RATES OF 237 CITIES OVER 30.000 FOR 1028--Continuad City fiaual year begins Ceneus July 1. 1828 ___. Data of collection of city taxes :ounty .w 8.00 ..I. I-_____ state -_c ........ ........ ........ ........ ........ ........ .... .... ........ 1.59 ........ 100 100 80' 100 78 100 100 100 74 81 85 'ersonalt! _____ 33.50 31.70 36.00 35.61 36.88 35.00 35.50 29.60 30.34 32.64 32.50 __I__ .. .. -100 100 07 80 100 60 -~ 33.50 21.24 38.00 5 3 Z r 28.49 0 38.88 521.00 I-8. Hamilton. Ont. .................. 7. Ottawa, 0nt.x ................. 8. Calgary. Ah.% ................. 9. London. Ont.. .................... 10. Edmonton. Aka."". ............. 11. Windsor, Ont ...................... 12. Halifax, N. 9.K.. ................. 13. St. John, N. B.. ................... %;';;,"f;e.. .................... C.18.. ................. 18. Regina. Saskg. ................... 17. Snu. Vancouver. B. C.40.. .......... 18. Threa Rivers, Que.. ............... 19. Hull. Que.. ....................... 20. Saskstoon.Saak.. ................. 127,447 122,131 72,600 88.404 87.083 86,893 55.000 55,000 47.000 42,000 42.000 40.000 38.500 36,233 33,000 _____ ___-__~ -__ Tar rate per $1 .ooO of aseessed valuation Jan. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 Jan. 1 May 1 Jan. 1 Jan. 1 __ City __ 20.90 20.75 22.30 21.40 24.30 18.80 23.80 0.40 28.83 20.41 22.82 __ ~ June 1 Sept. 1 June 18 Nov. 18 June, Aug.. Oct. June 18, Aug. 18. Oet. 18 ,'May. July, Oat.. Dec. June 15 Oct. 15 May I Sept. 1 Jan., Aug., Aug. 15 June 30 \ Oct. ___ School __ 12.60 10.05 22.70 14.21 22.70 18.40 10.80 12.20 12.17 18.30 27.18 ___ __ 153,610,250 145,838,403 55,808,839 77,824,089 50,786,310 '14,458,500 54,247,850 51.004.300 53,118,201 10,816,G95 ?4.85!.238 (not reporting) (not reporting) (not reporting) (not reporting) 1W 100 1W 100 100 100 100 100 100 100 100 __ Total 33.50 31.70 45.00 35.81 47.00 35.00 35.50 29.80 41.00 40.30 50.00 __ __ 80 100 100 88 75 28.40 29.60 2 30.34 I4 22.19 24.38 t$ Y

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Estimated. I New York City. The assessed valuation is exclusive of 1916 384 320 of dwellings exempted from local taxation until 1932 but assed for state tax. The official compuiatidngivesa single rate for city, school and county purposes; the county rate is computed upon the same baais aa when it was levied on the borpughs, the rates for city and school are in proportion to appropriations. In addition to the rate given, lenes are made on the several boroughs and city at large for local improvemento. The estimated ratio of aeaesmd to true value is based upon the state equalization table. 3 Chicago. The figures given are 1927 valuation and 1928 tax levy. The city rate includes sanitary district and south park district rates, the rate given being for the south park district (central business section and greater part of south side). Ratea in other partsof the city are slikhtly higher because of variations in the park rate. 1 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 reulty (4% per cent of all realty) in tared at two-thirda. and farm realty (% per cent) at one-hnlf the rate on city realty,--except that property in independent pwr districts (having local poor taxes) isfurtherrclieved ofauch poor taxes. Money at interest and vehicles to hie, comprising the personalty valuation, are taxed at 4 mills. There is no state tar in Pennsylvania on property nubjeot to lwal taxation. 4 ha Anodes. The population is a local estimate. The city rate includes flood control, 80 cents. There is no state tax on real estate in California. 8 Cleoelnnd. The sehwl rate. for all Ohio cities, includes a state rate for schools of $2.65, collected by the munty and diatributed to the school districts. *Baltimore. There is no county rate. There are several rates applied to different bases of valuation (see 1926 tabulation for details. December. 1926, REVIEW). Personal property of manufacturers is exempt from taration. Pitfdurph and Scranlon. The city rate upon improvements is one-half the rate upon land, the rate shorn bein the weighted average of the two ratee. Machinery is exempt from taxation. 8 !an Prancirco. The city rate includes the county, which is consolidated with the city. The assessed valuation reported does not include "operative property" taxed by thestnteonly. Of the valuation reported, $88,455,023 unsecured personal property has a rate of $38. 9 Wadinphi. Appropriations for the District of Columbiaaremade by Congreas.alumpaum of $9,OOO,ooO thereof being paid by the federal treasury. Intangible personalty. $495,W8,396,,included in the valuation reported. is taxed at one-half of one per cent. Badin, trust companies and public service corporations are tared at various rates on earnings or receipts. There is a single rate for all purposes. the school rate being estimated. 'ONnoork. The state rate includes a $2.66 sehwl tax. which is returned to the local sebwb. "Minneapdia, Sf. Paul. Duluth. The Minnesota statutes provide for live classes of property tuweaBed atvarringbasesoftruevalne:realestnte(exeeptunplatted)isaesursedat40percent;uonoreat5d r cent. personalty. in three classes is d at 10 per cent 25 per cent and 33% per cent reupeotivec. Th; average of all is as reported.' Money and credits (not idcluded in th; valuation reportedfare taxed at 3 mills on the dollar. The total ratein Minneapolis variee slightly in various wards due to varying rates for street mfuntenance. "Kanms Cilv.Mo. Thevaluationgiven is forcity tar urpoeea; thevaluationofreal~tateusedforsohml munty and state purpoeerr ie abont one-third larger lphe rates shown are adjusted to the city valuatio~ basis. In addition, a $2.50 paik and boulevard dtenance tar on land only is levied, quivdent to a tax of 38 cenb on the total valuation. Of the valuation reported $23 500 OM stack of banks, trust and lie insurance companies is taxed $2 &r $1,000 for.aity and $4 for'schdab.' Uumariufwtured agricultural produots, 15.oM).ooO. .rr la Lou*oiuI 1sProvidmu. There is no county government in Hhode Island. In addition to the rate given, $4 per LGOnklond. The city rate includes $*.lo water utility diqtrict rate. 17 Richmmd. The cities of Virginia are autonomous. having no county overnment. 1s Dayton. The city rate includes $2.07, and the county rate. $24, Boo8prevention. 18 Miami. +tea of SZ4 per $1:000 for school! $17.50 for county and road, and $D for state, are levied upon separate valuations but are rendlusted to the city valuation reported. Dea Moinea. Taxable value8 in Iowa are one-quarter of asaessed values. Moneys and credits, assessed at S32,001.950. not included in the valuatiou reported are taxed at 5 mills. 21 Wilmington. The valuation shown includes 12,388,000 public service corporation propcrty which is taxed at $39 for city purposes and $8.50 for school purposes. The state tax 16 for schoob3. 22 Cambridge. The state rate includes metropolitan sewer and park rate. Albany. Ctica. Charleston, Binghamton, New Britain. Niaoara FaUa, Jnmealourn. Poughkeepaic. ilmstsrdom. Green Bay. Auburn. Othkosh. Newburoh. The county rate include6 state rate, the separation not being reported. 2' Tampa. Rates of $30 per Sl 000 for echool, $20 for county. and $7.50 for state, are levied upon sepsrntc valuations but are readjusted to ihe city valuation reported. ~Shrcveporl. Valuation along river pays an additional levy of $5 for levee protection. 27 Columbia. The county rate includes schools. the separation not being reported. 9% Slamford. Thecity rateisthe weighted averageof theclty and townratesontheirrespectivevaluations; $l,ooO is levied onintangible personalty. Low&, Hoboken. The city rate includes schools. the separation not being reported. the schwl rate is estimated. 29 Montreul. The valuation is for 1927. The sehool ratereported is the Catholic rate; the Protestant rats is $10 and the neutral rate $12, the average of all being $0.36. 10 Tdmlo. Realty valuaiion includes 10.4 per cent busineae and 6.6 per cent income. Dwellings up to S4.W valuation are allowed a certain exemption from general taxation but not school taxation. The school rate eiven is the nublic school rate: the seGrate school rate is 614.25. st h'nnipw. Lnd, valued at $ll4,@59.300. 18 assedsed at LOO per cent. buildinge are assessed at 66% per 12 Vancouwr. Laiid. assesaed at $128.010.011. is taxed at 100 pr cent: improvements. assessed at $104. cent; the ratio of rahhlc auesjment to the tots1 valuation is 85 8 per cent. 3% 975. are tared at 50 per cent' the ratio of taxable valuation to the total is 77.5 per cent. The actual tax ley; is $34.44, but wasreported iO.91 becaw over 03 per cent was paid before the expicationof a 10 per cent discount period. a Quebec. The city rate includes $5 for water paid by $44,504,260 valuatiou which is exempt from geileral taxution. Wtlom. The eehool rate given is the public whml rate: the eemrate eehool rate is 117.05. tb ('alyary. Land ia ad at 100 per cent. improvements at 50 per ceut; in dditiun to the rate shown there ia a $2 levy on land only for provincial purpoden. "Edmonton. Land. valued at $34.542.170. ia amed at 100 per cent; improvements are weed at 60 per cent; the ratio of taxable to true valuahon 18 78 IH cent. 17 Hdifaz. Wty valuation includes 13.6 per cent budinfaa. and 4.8 per cent houaehold, assemmot. 88 Victaio. Lend is sssesaed at 100 oer cent. imDrovements at 50 Der cent. the ratio of taxable to the total valuation being 74 per cent. a( R~M. Realty valuation includae 15 per cent busineas and income. Land valued at $22 506.260. is aeae+ at 100 per oent; improvements. at 60 per cent. The separate school rak is $5.90 highdr than the public sehool rate reported, on a valuation of 13,046,936. *oSoufh Vancmnur. Land.~Iued~t$ll,526,4ll,isPat looper cent;improvemente,rt50percent. tpred $1.50 per $I OM for uty pponeu. rkeh are returned to the Id school districts. 'f Porlbnd. Tie school rate mcludw $2.15 county shoo1 levy, and $2.20 state elementary school levy,

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RECENT BOOKS REVIEWED THE N.ITION.iL BUDGET SYSTEM. By n‘. F. Killoughby, Director, Institute for Government Research. Baltimore, )Id.: Johns Hopkins Press, 19W. Pp. 33% It is eminently fitting that one who did pioneer service in arousing the national government to a realization of the imperative need for reform in financial procedure should review the results of the first five years under the national budget and suggest changes for its improvement. The central purpose of the study appears to be to describe the financial procedure of the national government as it exists today under the Budget and Accounting Act of 1921. The book opens with an historical sketch of the movement for the adoption of a national budget system and a description of the special agencies established and the adjustments made by Congress to Facilitate the consideration of the budget proposals. Parts two, three, and four deal with the formulation of thebudget, action upon the budget by Congress, and execution of the budget. The author proceeds to the suggestion of modifications wbicb, in his judgment, would tend to improve the budget system. The description is accurate and detailed. the suggestions wellreasoned and thought-provoking. Dr. WiUoughby points out that “the five years that the new budget system has been in operation have been years of retrenchment, when every effort has been made to curtail government activities and reduce expenditures.” In a period of expansion of government activities, the assumption of a retrenchment policy by the chief executive in the hope that it would prove politically advantageous might cause a serious breach between the executive and legislative bramhes. There is no denying that the attempt nhich has been made to adapt a British custom to the exigencies of the .4merican political system (pp. 140-1#2, 152-1.55) has been partially sue cessful, but it is submitted that perfection should not be claimed for even the basic principles of a new institution so foreign in its conception to our separation of powers, until it bas been tried in a fire of more consuming force (p. 986). The picture of an embattled treasury defended by a militant president against the assaults of Congress is repeatedly brought forward (pp 9, 26, 97, 183). IYhile this may have been a true picture during the five years just past, we may well witness a complete reversal of policy at no far distant date. With the rapid reduction of the public debt and the present tendency of Congress to rely less and less upon direct taxation, we may expect a more vigorous demand for expansion of federal activities. Where does the budget system stand in such a program? There is no denying that Congress has reluctantly relinquished (temporarily) its power to initiate appropriations (pp. 99, 49), but there is no assurance that this will not be resumed. Under the present system it is the president, acting through his Bureau of the Budget, who actually 6xea the final amount which may be expended by the various organization units of the government under his control (pp. 175-187), except Congress itself and the judiciary. It is submitted that this may, in the last analysis, well be held to be an unconstitutional delegation of legislative power to the executive. Similar questions are now being raised in the states. In his suggestions for the improvement of the system the author advocates the withdrawal of the Bureau of the Budget from the Treasury Department and its allocation to the office of the President. He suggests that the Bureau of Efficiency, the General Supply Committee, the Public Building Commission, and the Joint Committee on Printing should be abolished and their duties transferred to the Bureau of the Budget. This recommendation is made on the ground that the Bureau should be recognized as the sole agency of general administration. To be consistent, such a suggestion might also call for a merging of the Civil Service Commission and the Personoel Classification Board with the general administrative agency. If logically carried out, such a plan would probably elevate the Bureau into just such a “super-cabinet” position 89 was feared by Congress when the budget plan was fist broached (pp. 40). It would seem to some that a combination of the General Accounting 05ce with the Bureau of the Budget, under the comptroller general would probably offer a solution more in harmony with our political traditions-for the purpose of overseeing administration and reporting to Congress upon the manner inwhich its appropriations have been expended. 764

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RECENT BOOKS REVIEWED 765 Thc remaining suggestions are equally stiniulating. Supplementary budgets for revenueproducing enterprises, the placing of the District of Columbia budget in the hands of the District Commissioners, the improvement of the appropriation system by the abolition of permanent appropriations, changes in the treatment of unespended balances, the financing of supply services and the revision of appropriation heads and the phraseology of appropriation acts, and the improvement of the accounting and reporting system are all important reforms which would tend to make the budget more intelligible to the public. In a democracy, that should be the chief aim of a budget-not uncompromising economy. HARVEY WALKER. Ohio State University. * ZVNlNG CASES IN THE UNITED STATES. By Edward M. Bassett and Frank . Williams. New York: Regional Plan of New York and its Environs, 19%. Pp. 57. Someone has said that one half of ,city planning is salesmanship. Of its branch, zoning, one half is the law. In the field of zoning the conflict is between the individualist and group action for the common good, with the lawyer appearing as the hired assassin or the defender of the fair. The technician helplessly looks on as his perfect creation is pushed about, an ear lopped off or mayhap the torso truncated by these skilled adversaries, with the court as umpire. In the twelve years since zoning was first adopted in the United States the zoning battle has been aaged with over six hundred engagements in the courts of sufficient importance to be cited in this first exhaustive listing of its legal progress. These cases are now classified for speedy reference under forty-two heads according to subject matter, with an equally long index by states and another of all cases arranged alphabetically. Not light reading this, nor with an easily discernible plot, but the progress of civilization itself is hinted at in some of the headings, such as the first one: “Billboards, Zoning of, Valid,” with a list of cases in which it has been so held. The present compilation was made as a part of the Regional Survey of New York and will appear as an appendix to Volume VI of the report, but the immediate value of such a guide to legal precedents was deemed so great that the Committee on the Regional Plan of New York and its Environs decided on its publication separately in advance. It is a high example of the thoroughness and detail with which city planning must be studied in all its phases in order to serve the community efficiently. ARTHUR C. COMEY. * TAX RATES, ASSESSED VALUATIONS, AND LOCAL INDEBTEDNESS IN MINNESOTA, 19%. Publication No. 24 of the League of Minnesota Municipalities. Compiled by Francis J. Putnam. Pp. 33. This bulletin is a compilation of bare facts concerning taxation and indebtedness in the State of Minnesota for the year 195%. The report does not attempt to analyze the material beyond the computation of a few percentages and per capita valuations and yields. The first tabulation in the bulletin presents the tax rates and assessed valuations applying in each of 785 cities, villages, and boroughs in the state. In a second tabulation, the League publishes for the first time reports of the outstanding indebtedness of the various municipal subdivisions in the state. This table shows that city and village bonds are outstanding for filteen different purposes. The statement also includes the amounts held. in sinking funds, the net bonds, the warrants outstanding, and the net debt. It is interesting to note that an appreciable number of cities and villages in Minnesota have no debt. A third tabulation sets forth the assessed valuations in the various counties. Valuations here are given under the following heads: unplatted land, platted land, personal property, money and credits. In addition to giving facts on the amount of money yielded by the various taxes and special assessments, columns in this tabulation also set forth the various purposes for which levies are made in t6e counties and the amount of the levy in each case. The fourth and last tabulation presents a complete picture of the outstanding indebtedness of the various counties in Minnesota. MARTIN L. FAUST. * THE AMERICAN PARTY BATTLE. By Charles 8. Beard. New York: The Macmillan Co., 1928. This is a paper-covered volume of 150 pages, and is one of the series known as the “World Today Bookshelf.” In this little volume Dr. Beard has told the story of the development of American political parties with a zest and bril

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7G6 NATIONAL MUNICIPAL REVIEW [December liance probably not elsewhere equaled. The 6rst chapter, in which he discusses the nature of American political parties, is a real contribution. The subsequent chapters are largely familiar history, told, to be sure, with some new interpretations and in a most entertaining style. But even those who know this history very well, will find plenty of stimulation in the pages of the first chapter. In it he considers the various theories which have been advanced to explain the bi-partisan alignment, and he pleasantly demolishes all of them. James Madison, Lord hiacaulay, Brander Matthews, and James Bryce are all discarded; and he finds the origin of parties in a . multitude of forces that almost defy analysis. In a word, he repudistm the simple idea, cloaked under vanou, theories, that “God made Democrats and Republicans, and that is all there is to it.” In the second chapter Dr. l%eard begins with the Federalists and the early Republicans, and presently betrays his thesis in a single sentence: “In fact, there has been no sharp break in the sources of party strength. in policy, or in opinion.” The implication is that during all these years the battle has been waged between men of the same type as those ivho took up the cudgels in 1789. He frequently refers to the “HamiltonWebster-McKinley-Coolidge Party,” and speaking of 1896 declares, “In not a single relation did they depart from the traditions of a hundred years” (p. 111). And speaking of the othel; party he says, “With a fidelity to promises not always observed in .4merican politics, the Democrats under the leadership of President \I’ilscin passed a series of laws that squared fairly well Kith tbe historic principles of the JeffersonJackson-Bryan heritage” (p. 118). The point is very well made again and again, and even the most skeptical of readers colrld hardly run through the pages of this book n.itliout feeling that perhaps the great American party battle has not been quite the sham that so ma~iy hostile critics busily tell us that it is today. KIRK 13. PORTER. State L‘niversity of Iowa. * JUSTICE .\NU :IDYINISTR.+TIVE LAW, A STUDY OF THE BRITISH CONSTITUTION. By \\illiani A. Robson. London: hIacmillan and Co., 19%. Mr. Robson, who is a barrister of Lincoln’s liiu and lecturer in law at the Londou School of Economics, has presented in this book perhaps the best introductory treatment of a problem on which a number of noteworthy studies have appeared in this country within the past year. As Mr. Robson phrases the problem, “The social legislation of the past fifty years has introduced a new element into the Constitution. . . . Large judicial duties of an important character have been given not to persons holding judicial office, not even to known and ascertainable individuals, but to vast departmehts of the state, huge administrative organs employing thousands of anonymous civil servants. The vital feature of the whole arrangement is the fact that there is no appeal to the regular courts of law.” This problem is of interest to students of municipal government since the developments to which Mr. Robson refers have taken place in the field of control exercised by local as well as by national authorities. Of especial interest in this connection is his reference to the London Building Tribunal (p. 107), which exercises appellate jurisdiction over decisions of the London County Council regarding such questions as the erection of buildings at the rear of existing edifices. the conversion of private buildings into pub!ic ones, and questions of building lines, the laying out of streets and the sanctioning of open spaces for working class dwellings. Our own municipal ex-perience suggests in addition the quasi-judicial powers which have been vested in health boards, building inspectors, licensing commissioners, and, more recently, zoning boards. Practically all of the administrative tribunals concerning which Mr. Robson writes belong, however, to the central government,-the Railway Rates Tribunal, the Ministry of Health, the national health insurance tribunals, the tribunals for unemployment insurance, the Board of Education, the Board of Trade, the Ministry of Transport. Neither this fact, however, nor the fact that Mr. Robson is exclusively concerned with British experience detracts from the value of his book for .4merican students of municipal government. This is because he approaches the subject from the broad standpoint of the geiieral issues involved. His approach is not exclusively or primarily legalistic. While his study is thoroughly fortified with citations of decided cases and quotations from the language of the courts, his primary interest is in understanding the practical meaning and effect of the substitution of administrative agencies for the courts as orgins for making decisions of a judicial nature.

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19281 RECENT BOOKS REVIEWED 767 To this end he annihilates at the outset the futile attempts which have been made in judicial opinions and elsewhere to draw a clear line of demarcation between administrative and judicial functions, reaching the conclusion that historically the separation of powers is a legend and that practically “neither the executive nor the judiciary has any immutable right to a particular province.” The vital point is that any organ exercising powers that can properly be described as judicial should do so with a judicial attitude and in a judicial spirit. Mr. Robson’s most valuable contribution to the discussion of a much discussed subject undoubtedly consists in that large portion of his hook in which he develops his conception of the judicial attitude and the judicial mind. He believes that the superior confidence which in the past has been enjoyed by the law-courts, as contrasted with political organs of administration is due to the fact that judges, in contrast with administrative ofEciafs, have been able to do their work and to approach the problems brought before them with an attitude fostered and protected by certain attributes of their o6ce which can be summed up as independence from personal responsibility or political control. “The only subordination which the judge knows is that which he owes to the existing body of legal doctrine enunciated by his brothers on the bench and the legislative enactments of the king in Parliament.” There is thus made possible the judicial process, a process consisting “in the application of a body of rules or principles by the technique of a special method of thought, and emphasizing consistency, equality, certainty and impartiality.’’ It is Mr. Robson’s thesis that this technique should be applied to all decisions of a judicial character by whatever organ they may be made. Tested by these standards he believes that the newer administrative organs of decision suffer from the absence of proper requirements of publicity in their proceedings, from the frequent absence of any requirement of an oral hearing, and from the poor quality and insufficient amount of the evidence on which decisions are often based. On the contrary he believes that experience has shown no ground for distrusting the impartiality of such tribunals or for believing that they are any more liable to political interference than the independent courts of law. JOHN DICKINSON. Princeton University. MUNICIPAL REPORTS DAYTON, OHIO. Annual Repmifor the Year 1927. By F. 0. Eichelberger, Citg Manager. Pp. &.-This report of Dayton for 1937 is similar in many respects to those of previous years. The format is changed from year to year only sufficiently to identify it aa a new report. As a result, anyone familiar with municipal reports would recognize the Dayton report even though it be unIabeled. This, it would seem, is a desirable feature, for many cities are attempting too many changes in the physical appearance of their reports from year to year, often with disappointing results. One feature of this report in particular merits high praise. It is a summary of the year’s outstanding accomplishments which follows the letter of transmittal, under the caption “A Year’s Work.” The characteristic of this summary which distinguishes it from the usual attempt of this kind is the good balance maintained between the various activities. The enumerated items, 65 in all, classified upon a departmental basis, are distributed as follows: public service, 16; health and welfare, 13; eafety, 7; finance, 5; buildings, 3; and miscellaneous, 11. Many of the summaries in municipal reports observed by the reviewer are devoted almost exclusively to physical improvements rather than to activities having more of a social or welfare PurpO=. This report is in many respects an example of good reporting, but like many other reports, it omits several essentials which would have given it a high rating. It makes no effort to emphasize important facts in the text, is utterly devoid of diagrams and charts, fails to include an organization chart, and omits a table of contents. The financial statistics are unsatisfactory-it being necessary to search the cost data out of the text material. Comparative data is conspicuous by its absence. The chief defect of this report, however, as was true with those of previous years, is the distribution of pictures invariably in irrelevant reading material. Under the department of law is found a picture of “vitr6lithic concrete paving” and illustrations with reference to sewers and sewage disposal, while under the department of finance appear pictures of the “water works laboratory.” and an “interceptor sewer under construction.” Finally, while the above criticisms are based largely on arbitrary standards and appear greatly to outweigh the praise, yet it must be said that re

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768 N.4TIONAL MUNICIPAL REVIEW [December ports of Dayton have become favorably known wherever municipal reports are read. DURHAM, NORTH CAROLINA. Annual Report fw the Fiscal }’ear Ending ilfuy 31, 192s. By R. W. Rigsby, City Maiiager. Pp. 65.-The distinctive features of this report are the clearness of the financial tables and the general arrangement of the content. The letter of transmittal is followed by a report of the major departments in the order named which occupy the following spaces: Finance, 10 pages; Public Works, 5; Public Utilities, 6; Public Safety, 17; Public Welfare, 9; Schools, 8; Recreation Commission, 5; and Planning and Zoning, 3. One is surprised to find hut a slight account of the health work carried on in the city. Mention is made on page 53 that the “County Board of Health exercises close supervision and works in dperation with the city authorities in the health program,” and the financial statement on page 11 indicates that an amount in excess of $28,000 was spent by the Division of Health. It would, therefore, seem that the work which such an expenditure would represent should he reported upon in more detail. Some of the features omitted from this report which would have added greatly to its usefulness and interest are: emphasis upon important facts, charts and graphs, table of contents and an organization chart. The report further fails to give either a summary of outstanding accomplishments or suggested improvements con> templated for the future. In spite of these defects, however, it is well worth the attention of those interested in report writing. ROANOKE, VIRGINIA. Annual Re@ for the Fiscal Year Ending December 31, 1927. By W. P. flunier, Ciiy hfanagw. Py. 65.-This report opens with a letter of transmittal by the city manager in which he lists the major accomplishments of the year and suggests several improvemenb for the future. This latter feature is too often overlooked in public reporting. The balance of the report deviates from the hsual method in that it contains reports prepared and signed by the various department and bureau heads. The reviewer see4 no valid reason why such a plan should not be used so long aa the material is harmonized and a proper balance is maintained between the various activities. The report is mainly one of statistics with very little supplementary reading and utterly void of maps, charts, graphs, and pictures, with the exception of two “tax dollar” charts. The good judgment used in the type of statistics selected as well as in their arrangement, however, makes up in a large part for the lack of graphical presentation. The report is attractive and has a clear and concise table of contents. The arrangement of material is logical and the space allotted to the various activities indicates a well balanced content. Other features include two charts of the Roanoke Tax Dollar,-one as received and the other as spent. If it is possible to prepare a municipal report based almost entirely upon statistics, and have the result sufficiently interesting to be read by the citizens, the Roanoke report is a good example. Annual Report for the Year Ending Odober 31. 199. By G. W. Thompson, General Manager. Pp. 47.-This is essentially a financial report. It includes, however, some statistics on work done and activities performed. For example, the last few pages of the report are given over to statistics dealing with police, fire, health, and road department activities. Fully three-fourths of the report, however, is devoted entirely to the finances of the city, leaving but ten pages in which to account for the work represented by the expenditure of a three million dollar bndget, -hardly a proper balance of content. The feature which really stamps this report as unique, however, is the letter of transmittal in which the general manager epitomizes the year’s accomplishments on the first four pages of the report. This letter classifies the data under the following headings: Finance, Pension Fund of Police and Firemen, Roads, Electric Light and Power Department, Police, Fire, and Health Departments, Parks and Playgrounds, Library, and Victoria Hall. This method of presentation makes it possible for one to gain a clear perspective of the work accomplished in a minimum of time and if a knowledge of the cost and method of financing the various activities is desired, it can be found in the pages which follow. While this report fails to meet many of the standards arbitrarily established by the reviewer, still it must be appraised as a very good report. WESTMONT, QUEBEC. C. E. RIDLEY.

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JUDICIAL DECISIONS EDITED BY C. W. TOOICE Professor of Law, New Yorlc Uniwrsity The Falmouth Billboard Decision.--.4 surprising decision is that which involves the efforts of the town of Falmouth, Mass., to get rid of a billhoard, Inspector of Buildings of Falmouih V. General Outdoor Advertising Co., Zm., decided by the Supreme Court of Massachusetts on June 8. 1928 (161 N. . Rep., 899; Mass. 1928 Advance Sheets, 1317). In 1920 the Massachusetts legislature adopted n billboard act, which was approved on May 27, nuthorizing the Highway Division of the state Department of Public Works to make rules and regulations to “control and restrict ” advertising on public ways or within public view, as the legislature may under the 1916 amendment to the Massachusetts constitution (Art. 50). This act (now Mass. Genl. Stat., Ch. 93, ! 29-33) also provided that towns might “further regulate and restrict billboards by ordinance or by law not inconsistent with said rules and regulations.” Eight dayslater, on June 4, at the same session the legislature also adopted a zoning law giving cities and towns the usual broad zoning powers with respect to the location of buildings and limitation of their uses (now Mass. Genl. Stat., Ch. 40, 25-33). In 1924 ( Ch. 237) the legislature amended the above billboard law, extending the power of “further regulation and restriction *’ to cities (in addition to towns) and making another amendment not now material. In 1925 (Ch. 116) the above zoning powers were extended to “structurcs and premises” (in addition to buildings). Meanwhile the Highway Division had laid down certain regulations governing the erection and maintenance of billboards in the state. Then the town of Falmouth, pursuant to the above zoning powers, plus the right of “further regulation and restriction,” undertook to zone a certain billboard off the map, the regulation was claimed to be illegal, and this suit was brought to compel the removal of the board. Instead of seeking to test the legality of the town regulation by asking whether or not the local regulation was inconsistent with the state regulation, the Supreme Court of Massachusetts, in an opinion by Judge Braley, held that a bilP board is not a “structure,” and that billboard sites are not “premises,” within the meaning of the ming act. The reason given is that there was a “well coordinated and complete system for the regulation of billboards by the highway division” already in existence. Hence the zoning law could not have intended to permit the zoning of billboards. And this statement is made in the face of the legislative declaration that the billboard law was not intended to be “complete,” because that law itself provided for “further regulation and restriction” by cities and towns. Aside from this surprising limitation upon the zoning powers of cities and towns through a restricted definition of “structures and premises,” the opinion is wholly silent on why Falmouth is not authorized to adopt its regulation under the “further regulation and restriction” clause of the billboard act. In other words, whereas the town of Falniouth thought its billboard regulation had two legs to stand on-one. the zoning law and the other the billboard law, the court knocks the former out from under the town regulation, and shuts its eyes to the latter. Edward M. Bassett, counsel to the Zoning Committee in New York, puts his criticism of the Falmouth opinion in a nutshell when he says: The regulation by the highway division means the same regulation of like advertising devices throughout the state. Such regulations would constitute a state code of regulation. Zoning never interferes with codes. Zoning is regulation supplemental to and separate from codes, and which is different in different districts. New York State had a tenement house law before it had a zoning enabling act. If Justice Braley’s argument were transferred to this state, Buffalo’s zoning ordinance could not affect tenement houses. The zoning of Buffalo, of course, does not supersede the tenement house law. But neither does the existence of the tenement house law exempt future tenement houses from the operation of the zoning law. Applying this same argument to Massachusetts, one might remark: Likewise in Massachusetts, before the zoning law, there were building laws, and they had to be obeyed; but under them a man could put any kind of a building 769

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NATIONAL MUNICIPAL REVIEW [Decem her where he pleased. Then came the zoning law, and a man had to put a certain kind of a building where the zoning law allowed; but he still had to olwy the building laws. Why not the same with a billboard? “Because a billboard is not a structure’ under the zoning law,” says the court! The opinion has caused great surprise, and mme dismay. among those interested in billboard regulation and in zoning, both in Massachusetts and elsewhere. It seems so unnecessary and so wrong from every angle that one wonders how soon it must be disavowed by the Massachusetts Supreme Court itself. For an extended criticism of the opinion the reader is referred to an article by the present writer in the Massachii~etls Lor0 QuorlerIy for August, 1928. That magazine also gives Judge Braley’s opinion in full. Ammr S. BARD. E~WJ Cmmenf.--At the time the Falmouth case was reported last June, we did not deem it of sufficient importance to be made the subject of a note. So much adverse criticism on the part of competent supporters of the zoning movement ha3 been aroused by this decision, however, that we requested Mr. hrd to preparefor thisREVIEW the statement which appears above. In answer to the position taken, we deem it only just to the court to point out that the attack upon the decision seems to be baaed on a failure to bear in mind certain fundamental principles of statutory construction. Billboard restriction and regulation and zoning in Massachusetts were authorized by separate constitutional amendments, both adopted at the same time. As appeare from the opinion, in exercising these separate powers the legislature at the session of 1920 enacted two separate statutes: one delegating to the Highway Division of the Department of Public Works the power to make rules and regulations concerning billboards and giving subordiuate powers of regulation to the towns, subject to the approval of the Division; and the other conferring upon towns the power to pass zoning ordinances, subject to notice to and hearing of property ownem and the approval of the Attorney General. It seems plain that the will of the people as expressed in the two amendments wa.9 that the two powers be kept distinct and, so far as the effect of the two separate statutes is mncerned, the legislature clearly intended to make each delegated power exclusive of the other. It is an elementary rule thnt where a delegated power is to be exercised in a prescribed manner, it can be exercised in no other way. Thus the two acts and the delegated powers by every canon of statutory construction applicable thereto were mutually exclusive one of the other. Billboards clearly were not incluJetl in tbe term “structures” in the zoning statute. But the objection is made that subsequently, in 1924, the billboard act was amended, removing the requirement of approval of a municipal ordinance by the Division. It must be remembered, however, that the power of towns and cities to regulate billboards still remained subject to the restriction that any ordinance adopted should not be inconsistent with the rules and regulations promulgated by the Division. It is d8icult to see, therefore, how this amendment could have had the effect of destroying the mutually exclusive character of the delegated powers. Now the fundamental rule, applied uniformly in all the states, even in those where the broadest homerule powers are given to muniripalities, is that in a field of concurrent powers, any statute which covers part of the field to thnt extent nullifies the existing local power to legislate on the same subject, and if it appears that the intention of the legislature is to cover the entin. field, the local power falls in abeyance. This necessary principle has been repeatedly applied to the regulation of traffic in streets and highways. While it does not appear from the opinion how extensively the Division covered the field. we may assume on the authority of Mr. Bassett that it had adopted a code, a complete plan covering the entire field. It may seem unfortunate that the subordinate power to regulate billboards conferred upon towns and cities in Massachusetts should be subject to this principle of construrtion, but the fault lies uot with the court, but with the legislature, which could have made it inapplicable by an express clause to that end. The eHect of such legislative exception would, hon ever, probably prove disastrous in destroying uniformity in a matter vitally concerning the property rights of individuals. From any point of view, it seems to the writer especially unfortunate that the shortcomings of the legislativr branch should be made the basis of adverse criticism of the courts when they are compelled to apply the established principles of construction to the plain provisions of the statutes. * Legislative Control-Constitutional Limitation Requiring General Laws.-In the abseilre of constitutional limitation, the control of the state

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19281 JUDICIAL DECISIONS 771 legislaturc over the incorporation and powers of municipal corporations is plenary. Of the methods adopted to curb the abuse of the power of special legislation, the most common is the constitutional requirement that law relating to municipal corporations shall be general. In New Jersey the inhibition is against special legislation regulating the internal affairs of municipal corporations, a clause that has given rise to more litigation than any other in the constitution. Beginning with the important decision of Van Riper v. Parsons (40 N. J. L. 1, lB), in which Beasley, J., wrote one of his great opinions, the courts of New Jersey have worked out the definition of general law with unusual clarity. The decisions point out that the basis of classification must be a substantial distinction, having reference to the subject matter of the proposed legislation, between the objects or places embraced in such legislation and those excluded. The marks of distinction on which the classification is founded must be such in the nature of things as will, in some measurable degree at least, account for or justify the restriction of the kgislation in question. Notwithstanding this plain principle, the legislature of New Jersey is induced time and again to enact statutes that fall within the inhibition. The latest statute to be declared unconstitutional by the Supreme Court of New Jersey is Board of Tcnemt House Supermsion v. Mittleman, 141. .I. 571, which defined tenement houses, to which its provisions applied, as those buildings leased to thrze separate families, except that in cities bordering on the Atlantic Ocean the test mas fixed at more than three independent families. ‘The court finds nothing peculiar to the latter class of cities that would justify such discrimination. The fact that cities on the Atlantic coast arc summer resorts is not a basis for according to thom special exemptions in the matter of tenenicnt house regulation. * Eminent Domain-Excess Condemnation.The principle that the exercise of the delegated poncr of eminent domain is, ill the abscnce of ciprzss constitutional authority, limited by the publir nzcessity, is well illustrated in the case of the Appeal of he Phdadelphiu Felt Co., 143 A. 208, recently decided by the Supreme Court of Pennsylvania. The park commissioners proceeded to condemn a portion of appellant’s lands to enlargc Tacony Creek Park. The land bordered on Frankford Creek above a dam which the company had maintained for some forty years to impound water for use in its mill. The company laid as an item of damages interference with its water rights, which the park commissioners by resolution of record disclaimed. Upon this state of facts the board of viewers found that the company’s right to maintain its dam and to flood the lands appropriated was not taken in the condemnation proceedings, to which finding the company filed exceptions, which brought up this question on appeal. Frazer, J., in writing the opinion of the court which dismissed the appeal, points out that the power to condemn must be based on legislative authority, that the discretion of the body acting is strictly limited by the terms of the statute, and that in no event may the legislature author ize the appropriation of more land or of a greater interest in land than the public necessity requires. It approves the following statement of the limitation upon the city’s authority taken from the opinion of the court in Wilson v. Scranion City, 141 Pa. 691, 21 A. 779: It was not obliged, nor in strictness was it authorized, to take more than was actually necessary for its purpose. The limit of the public right is the public necessity, and the residue, as it may be called, of the use of the land remains unaffected in theowner. The extent of such residue depends on the nature of the public:use,and,that may vary all the way from the exclusive occupation for a schoolhouse or public building to the easement of running a gas pipe underneath or a telegraph wire overhead. The city was therefore entitled to show the extent of its actual taking. This, however, could be shown only by corporate action. The city would not he bound by the opinions of experts, even of the city engineer, as to the amount of interest in the land that should be taken. That was within its own discretion, provided, of course, it did not exceed the limits of necessity for its purpose. The plaintiff was entitled to have its intention shown by action binding on the corporation, and put on the record in such form as to ive him a cause of action in case the city oEcia!s should at any future time attempt to do anything in excess of their privileges actually acquired and paid for. For a case illustrating the application of these principles to excess condemnation, the reader mny be referred to Pennsylvania Life Ins. Co. v. Philadelphia, 243 Pa. 47,88 A. 904, 49 L. R. A. (N. S.) 10653, which sets forth the necessity of constitutional amendments to authorize such a proceeding. * Bonds; Necessity of Complying with Prescribed Formalities.-In Pollard v. City of Nwwalk, 149 A. 807, the Supreme Court of Errors of

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773 NATIONAL MUNICIPAL REVIEW Connecticut had before it an action brought by a taxpayer seeking a declaratory judgment whether certain bonds I\ hich the defendant was about to issue were legal and binding. The statute authorizing the bonds provided that the issue must be approved by a majority of the electors voting at the city and town election of 1997. The warning or notice of the proposed action was published only thirteen days before the election, whereas the charter required fifteen days’ notice. In declaring the proposed issue invalid, the court points out the fundamental rule governing the procedure of the New England town meeting that no valid act can be passed without due warning. (Brooklyn Trusl Co. v. Hebroti, 51 Conn. 29; Bloomfield v. Charter Oak Bank, 121 u. s. 121.) In &era County v. B+istora Battery Co., 98 Fed. (nd) 195, decided September 10, 1928, the District Court, N. D. Oklahoma, held that the validity of bonds issued by a municipality of that state could not be attacked after the lapse of thirty days from the final act of authentication. The bonds in question had been declared void by the Supreme Court of Oklahoma (Bristov Buttery Co. v. Payna, 123 Okl. 137) in a taxpayer’s action on the ground that they had been issued to refund invalid warrants after the constitutional debt limit had been reached. The federal court holds, however, that in the hands of a bona fide holder for value, the city is estopped to assert that the bonds created an indebtedness in excess of the constitutional limitation. The statutes of Oklahoma provide that before a refunding issue may be authorized, the validity of the warrants must be determined by the state district court and approved by the Attorney General, after which the taxpayer is given thirty days in which to prosecute an appeal. The latter provision is construed by the court to constitute a short statute of limitations, upon the running of which the adjudication of the district court is res adjudwaia. and not subject to subsequent attack. The laches of the taxpayer in contesting the action is a bar to the attack of a taxpayer after the bonds are in the hands of bona fidc holders for value. Thc decision of the instant case is an extensioii of the doctrine of estoppel by recitals developed by the United States Supreme Court.

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PUBLIC UTILITIES EDITED BY JOHN BAUER Director, American Public Utilities Bureau O’Fallon Case Before the Supreme Court.The St. Louis and OFallon case will probably be argued before the Supreme Court of the United States during‘ January or February, 1929. It involves the fundamental issues of effedive regulation of railroads, in the interest of the public at large, and, we believe, should be regarded with more than passing interest by public-minded citizens and groups. The decision will either bring victory to the long struggle for definite and workable railroad rate regulation, or will render practically useless the ten-year valuation job of the Interstate Commerce Commission, and make the entire system of regulation unworkable because of the difficulties of administration and because of unsound financial basis of control. We have discussed the case before in this department. We shall present the issues briefly again, with the object of urging municipalities and public-minded groups to join in supporting the Interstate Commerce Commission. We believe that such action is practicable, and is necessary to emphasize the public aspects of the case. The City of New York, through its law department, will present a brief as amicus curiae supporting the Commission. Other cities should do likewise. They might join New York, or present a special memorandum prepared for collective signature. In the interest of such common action, we shall prepare a memorandum, and make it available without cost (except voluntary contributions for printing and other necessary expenses) to all public groups which may wish to coiiperate in this important matter. L\e shall disregard the particular facts and special interests, and confine the discussion to the large public aspects involved in the particular case. The fundamental issue is the basis of valuation that may or must be employed for the purpose of railroad rate-making (unless the decision should rest upon more incidental points, and thus follow the lower federal court). The Supreme Court is likely to decide, once for all, whether the general plan of regulation in the 1990 Transportation Act, as worked out practically by the Interstate Commerce Commission, will be approved and adopted in the administrative processes, or whether the Commission will be forced back permanently to undefined and indefinite methods. The question is, whether the “fair value” upon which the return to a railroad is predicated can be absolutely defined and pmserved through regular administrative machinery. or whether it must be based upon reproduction cost or upon such an indeterminable and variable. combination of factors, that it can be fixed at my time only through special appraisal and valuation. Our principal aim in this department has been to point. out the utter unworkability of using “fair value” as the rate base for public utility regulation-that is, “fair.value” undefined as to specific rights and obligations, and dependent upon variable and uncertain factors. Through long contact with the work of regulation, our view is clear and, we believe, correct, that the only practical basis of rate-making is to define exactly the rights of the investors and the obligations of the consumers, and to base “value” upon exact facts as shown by accounts and scientific records. In this way only an initial and single valuation of any property would be necessary. Thereafter the “fair value” would be shown constantly by the facts under Commiesion control, without dispute between the public and the companies at any point of rate adjustment. So long, however, as rates are based upon “fair value” which is undefined and constantly variable, every effort at rate adjustment arouses conflict of interest between the investors and the public, resulting in protracted litigation and enormous costs; regulation remains practically an unworkable system. There is the same problem in railroad as in other public utility regulation. In the case of railroads, however, contructive steps were taken to place regulation upon an exact and workable basis. In 1913 the Federal Valuation Act required the Interstate Commerce Commission to make a valuation of every railroad in the country as of a particular date, to be fixed for each property. After such date the particular company is required to report regularly to the 773

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774 N.ATIOK-AL MUNICIPAL REVIEW [December Commission its retirements and additions to property. This job of railroad valuation was an enormous one, and exceedingly costly. It has, however, been practically completed. If in any case the Commission thus starts with the initial finding as a fixed sum, and then adds the cost of all new property acquired, and deducts all retirements and additional depreciation, it will have a definite rate base that can be promptly determined at any time for rate adjustment or other purposes. The sum will rest upon exact facts not subject to dispute and litigation. The Interstate Commerce Commission in the St. Louis and OFallon case adopted this policy for the determination of “fair value” for the purposes of railway rate administration. It considered the particular case in the light of requirements in dealing with all the railroads. It recognized the necessity of adopting methods which will not break down in administration, which will meet the financial needs of the country at large, and which will be actually fair to both the railroad and the public. It has taken a statesmanlike position, and presented the facts and issues in a clear and forceful manner. Its franknm and directness are certain to carry pest weight with the Supreme Court. Its analysis can hardly be improved, but can be supported by public groups. Opposed to the Commission is the claim of the St. Louis and O’Fallon Railroad Company that it is entitled to have its return based upon the “fair value” of the property as predicated largely upon reproduction cost. The question is thus squarely raised wbether, for purposes of future rate control, the “fair value” can be put upon a definite basis so that it can be readily and promptly determined, or whether it must be left uudefined and variable, subject to cumbersome redetermination from time to time. From the public standpoint, it must be plain that a definite rate base is essential if the work of regulation is to be carried out in a practical way. The Commission has to deal with hundreds of individual companies and properties, and will have a difficult administrative task even with the most satisfactory methods. If, however, it is required to base all of its orders involving private and public rights upon revaluations and redeterminations, it will be overwhelmed with administrative difficulties-great cost, endlw litigation, delay, and deadlock. There is also a second fundamental issuefinancial stability depending upon the system of rate-making. If the rate base adopted by the Commission is approved by the Supreme Court, the rights of the investors will be exactly defined and rates will be constantly fixed so as to bring the returns expected by investors. Under such a comprehensive system, there would be no di5culty at any time in obtaining all the new capital needed for enlargement of the railroad plant and service, in the interest of the commerce of the country at large (as required by the 1990 statute). If, however, the “fair value,” based largely upon reproduction cost, is made the rate base, then there is introduced financial uncertainty which may interfere seriously with future railway developments. During a period of rising prices, the returns allowed would be greater than necessary to attract capital for required railway enlargements. During falling prices, however, the reduction in “fair value” would make the acquisition of new funds extremely di5cult or impossible. Sound financial policy requires the definite system adopted by the Commission; the opposite would inject uncertaintyand speculative features into the system of rate-xaking. We consider the decision’vital not only to railroad regulation, but also to general public utility rate control. If the Interstate Commerce Commission is upheld by the Supreme Court, the decision will not only make railroad regulation immediately effective, but will point the way to the various states to put rate regulation upon a workable and financially sound basis as to all other utilities. If, however, the opposite view should be sustained, we hardly see how regulation can be worked out satisfactorily. These larger matters of public policy must be emphasized before the Court, so that they will not be disregarded in the special details and claims of the particular. We urge all public-spirited groups to join in the much-needed emphasis. This, briefly, presents the issues. f ElectricBond and ShareRefuses toher.The Federal Trade Commission struck an early impasae in its investigation of the financial transactions and interrelations of the power companies. It had been rumored during the summer that some of the large holding companies would probably refu:e access to their accounts and records, and would not disclose their intercorporate transactions or their financial policies and dealings with the public. During the formal hearings in October, this opposition came

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19281 PUBLIC UTILITIES 775 out in the open, when the representatives of the Electric Bond and Share Company refused to answer questions directed to them by Jude Healy, counsel for the Commission. The Electric Bond and Share Company controls probab!y the largest group of holding companies in the public utility field. It had been a subsidiary of the General Electric Company, and is, presumably, now closely associated with that company. It has subsidiaries and close affiliations in all parts of the country. Its relations consist in part of stock control and in part of managerial and financial advisorship. It has carried through the several systems a unification of policy which, doubtless, has resulted in important economies. and probably has redounded to the benefit of the consumers. It has been regarded, among the more progressive groups, as capably minaged and not wholly mediaeval as to its public relations. The position taken by the Electric Bond and Share Company is rather amazing to those who have been at least somewhat acquainted with the policies of that organization. Presumably, its lead will be followed by other groups. What it expects to gain is difficult to comprehend. While the management doubtless feels strongly that many of the matters inquired into by the Commission are strictly private in character and have no public concern, it cannot hope to have this attitude accepted by the Commission or the Senat-r by the American people. There is no real privacy in a public business. All of its activities have a public interest, inasmuch as the service is public. It cannot escape inquiry into any of its dealings which finally affect the service furnished and the price charged to the consumers --or which help to defeat the effectiveness of existing regulation. The time has come when all artificial distinctions as to private rights affecting public utility control are discarded. It is true that in most of the states only the actual operating companies, or companies directly owning utility property, have been subjected to public control. In regard to such companies, the public right is all-pervasive as to examinatioh of properties and records. It includes, moreover, the power to limit and direct the activities of the company in matters of management. It recognizes no right so private as to place it beyond public inquiry. In regard, to holding companies, however, such scope of public interest has not been so clearly established. Up to the present they have escaped practically all regulation, notwithstanding the fact that they have assumed more and more the actual force of control and management, and have taken over increasingly the functions which constitute the reality of operation. It is this acquisition of control and the absorption of operating functions which have created the public interest in the holding companies. The extent of these vital activities is the subject investigated by the Federal Trade Commission. While the holding companies may claim that they are not under the jurisdiction of the regulatory commissions, actually they are an integral part of the systems which furnish service. It is the scope of the actuality with which the Federal Trade Commission is now concerned, and it is this that the holding companies do not wish to disclose. If the facts are brought out fully as to the control by holding companies and their operations in management and financing, also as to their use in evading regulation, they are certain to be brought under public control either through state or interstate agency-s they should have been many years ago. Their growth has been laid to the effort to escape regulation. Naturally, they now resist the public inquiry which is certain to restore a large measure of public control. PP Future of Cleveland’s Municipal Light Plant.-This is the title of a pamphlet recently issued by Mr. Howell Wright, director of public utilities of the city of Cleveland, in response to a resolution passed by the city council January 50. 1938, requesting a report upon the municipal light plant. There is a foreword by Mr. Newton D. Baker, commenting upon conditions leading to the construction of the plant between 1911 and 1914, and upon the changes which have taken place in recent years-the subject of Mr. Wright’s report. The financial condition of the plant is excellent. both from the standpoint of the balance sheet and the income statement. On December 31, 1937, there was a gross plant investment of $13,468,649.83; a net investment, after deduction of depreciation reserve, of $9,225.146.89. Total net assets amounted to $11,638,183.63. Against this sum, there was a bonded indebtedness of $7,388,030; current liabilities, $290,587.08; operating reserves, $69,601.22; and the city’s net equity, above all obligations and reserves, $3,889,994.53. As to income account, the year 1937 showed operating revenues of $3,249,460.

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7 NATIONAL MUNICIPAL REVIEW Operating expenses reached a total of $%,375.431.19, leaving an operating income of $874,038.88. There was also a non-operating income of $1(17,673.78. The deductions for interest, “taxes” and other charges amounted to $751,730.84. Them waa thus a net income of $%9,980.711. This includes $SS5,750.76 for taxes, which the city waa not actually required to pay. Without the inclusion of tuen, the net income, above all operating expenm and other charges, was $635,751.48. From the present financial standpoint, the municipal plant thus appears in excellent condition. Among the operating expenses was included $648,793.15 for depreciation, on top of the actual expense of $358.806.04 for maintenance. The resuh speak well of the management, especially since the maximum rates have been 6xed at 3 cents per kwh., among the lowest rates in the country. The difEculties of the plant appear in connection with future requirements. The generating plant has a total rated capacity of 50,000 kw. This consists, however, of three 5,000 kw. units, which are practically obsolete, two 10,OOO kw. units installed in 1919 and 1990, and one 15,000 kw. unit installed in 19. The plant as a whole, therefore, cannot be. classed as thoroughly mcdem. It cannot operate at as low an efficiency for fuel and labor as large modern plants consisting of units ranging from 50.000 kw. upward in individual dpacity. The question before the city is: what shall be done to meet further demands for current? Tbe present plant cannot he readily enlarged; any material expansion will require a new plant, financed with new bond issues. Mr. Wright suggests as an immediate practical measure the installation of interconnection‘s with other electric utilities. This would provide particularly for emergency service, which might be necessary in the case of shutdown of one or more of the present generating units. The plant hardly has su5cient reserve capacity for possible breakdowns. Whether construction of a new plant, with hrge generating units, may finally be justified, will depend upon developments during the next few years. It would, of course, be futile for the city to adopt an expansion program, if current may be obtained at a lower cost from generating companies. The same problem, however, does not apply to the distribution system. The department can expand its connections and, particularly, increase the street lighting load with present facilities. The experience of Cleveland will he iuteresting to all cities which have municipal plants and face additional plant requirements for the future. Will it be more economical for them to construct additional plant, or purchase current from others? This is a vital question whose correct answer depends upon stubborn facts and not upon fixed doctrines.

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GOVERNMENTAL RESEARCH ASSOCIATION NOTES EDITED BY RUSSELL FORBES Sm&y Recent Reports of Research Agencies.-The following reports have been received at the central library of the Association since October 1, 1928 : Buffalo Municipal Research Bureau, Inc.: Comment on the Bureaw’a Work Detroit Bureau of Governmental Research, Inc.: Hamlramck Garbage Im‘nmator San Francisco Buresu of Governmental Research: The San Matea-San Franci.9~0 Suwq Schenectady Bureau of Municipal Research, Inc.: Final &port on the Adminisiration of the Schenedady Civil Smrice Correction.-Through the editor’s error, two reports were credited in last month’s issue to the Cincinnati Bureau of Municipal Research. The reports on Public Purchase of Mnlm‘als for Public Work to be Furnished to Catradors and Underground Wiring an New Subdi& were prepared by the Municipal Reference Bureau of the University of Cincinnati and not by the Cincinnati Bureau of Municipal Research. * California Taxpayers’ Ass&tion.-At the semi-annual meeting of the board of directors, held in San Francisco on October 19, the California Taxpayers’ .4ssociation went on record as favoring the passage in the next legislature of an act which will create the county unit system of school administration. The Association also announced itself as in favor of the passage of legislation which will make the photographic recording of documents legal in the state of California. The Association favors changes in the present special assessments and improvements acts of California. The research department of California Taxpayers’ Association has concluded its field work on the studies of the expenditures of Solano and Santa Barbara counties. It is now fast approaching the completion of its study of the costs of the state educational institutions. * Taxpayers’ Research League of Delaware.A group of trustees and friends of the League sponsored a smoker in October to discuss problems that will come before the next legislature, and to consider the increased financing of the League. The smoker wa3 attended by about sixty persons, including Governor Robinson, the two candidates for governor, two of the state judges, and other prominent business and professional men. By formal motion, those present unanimously agreed that the work of the hgue should be continued and broadened and given the fulleet financial support. The governor-elect, C. Douglass Buck, present chief engineer of the state highway department, and son-in-law of United Sbtes Senator T. Coleman du Pout, has requested the coaperation of the League in making a thornugh survey of the state’s financial policies, administrative structure, and business methods. The League has completed and submitted to the citizens’ committee and town officials of Miford its audit and analysis of the town’s accounts and accounting system. * Des Moines Bureau of Mdpl Research.The Bureau sent an open letter to the state budget director urging him to reduce materialIy the budget requests of the state departments and institutions for the next biennium. Copies of this letter were also sent to chambers of commerce throughout the state to enlist their sup port. The state budget requests for the next biennium of 1939-30 were 53 per cent over the 1927-98 appropriation, or an increase of $0,000.000 for the two years. The general state departments asked for a 10 per cent increase, the board of coutrol which supervises penal and philanthropic institutions, 59 per cent, and the educational institutions, 57 per cent. By contrast with this proposed increase in atate taxes, the assessed valuations in the state have actually decreased slightly. At the request of the county board of supervisors, the Bureau, in co6peration with a chamber of commerce committee, is working on n report to simplify thpresent longhand method of pre777

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778 NATIONAL MUNICIPAL REVIEW [December paring wessment and tax records, which involves duplication of hundreds of thousands of entries. The Bureau also called the attention of the city council to the apparent falling off of city tax receipts below the estimates upon which the annual appropriation was based, and suggested retrenchment before the latter months of the year when the situation might become acute. Upon the suggestion of the county recorder and the Bureau, the supervisors have authorized the inetallation of photographic recording. The Bureau transmitted a report to the finance committee of the board of supervisor9 on the authority of supervisors over county expenditures with the view that the latter assume closer control over the county purse-strings. The Buresu also prepared publicity report3 for newapapera on consolidation of counties, increase of state levies in urban counties as compared to rural counties, and handled publicity for a fire prevention campaign. 1: Albert Russel Erskine Bureau for Street Traffic Research, aarrrard University.-Dr. Miller McClintock, director, at the present time is in the city of New Orleans completing a survey report on street traffic control conditions. The survey preceding this report has been conducted by an engineering staff during the past twelve months. The report, which is shortly to be issued, will be one of the most comprehensive reports yet prepared by the Erskine Bureau, and will contain many new factors regarding traffic engineering and administration, due to the peculiar characteristics of tra5c in New Orleans. The survey has been conducted by the Erskine Bureau directly for the city planning and zoning commission of New Orleans and under the general supervision of hlr. Paul Habans, Commissioner of Public Safety. It is understood that copies of the report when printed will be available for general distribution. 1: Civic Atlairs Department, Indianapolis Chamber of Commerce.-Study of the budgets of local units of government has been completed by the department. The staff of the department wag invited to sit with the finance committee of the city council in consideration of the civil city budget. Many of its recommendations were accepted by the council and much statistical information was provided, aiding the council in reducing the proposed 1999 tax rate from $1.15 to $1.10 on each $100 of taxable property. In addition, information provided by the department was helpful to the executive department and the council in refusing to grant very large increases of personnel in the police and fire departments, requested by the heads of these departments. Instead, plans are under way to effect a change in the present custom of allowing full pay for all absences from duty on account of illness or injury which, it is expected, will materially increase the number of men available for active duty and perhaps permit some saving in salary appropriations. The department of civic affairs has obtained information from the fire and police departments of thirtyane cities as to their practice in this regard and will soon make a report of this study to the board of public safety for its use in preparing a rule suitable for use in the local departments. This department made a study of the sinking fund requirements of the civil city covering the next twelve years, and its program providing for meeting these requirements without undue burden in any one year was adopted by the maxor and city council. The department study of the school city budget revealed serious error in computation of expected revenue. The department urged many ap propriation reductions. School 05cials declined to consider the department’s recommendations and an appeal was taken to the state board of tax commissioners. The tax board has not finally acted, but has indicated that it will make a number of the appropriation reductions urged by our department. The department study of the county budget revealed inadequate provision for meeting the appropriations from the general fund. * The Ohio Institute.-A report on state subsidies for special education in Ohio, prepared for the Ohio State Teachers’ Association in 1927, has now been published. Copies can he secured from the Association, Chamber of Commerce Building, Columbus, Ohio. .\ report on county welfare organization and administration in Ohio has been completed. Guggestions looking toward reorganization are included. Data are being compiled to show to what extent judges, in sentencing convicted offenders to the state penitentiary, have made use of their

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19281 GOVERNMENTAL RESEARCH dSSOCIATION NOTES 779 power to impose a minimum sentence in excess of that imposed by statute. * Philadelphia Bureau of Municipal Research.Philip A. Beatty. who is engaged on the study of municipal contracts which the Bureau began in 1928 as agent of the Thomas Skelton Harrison Foundation, has been designated, upon the mayor’s invitation, to represent the Bureau at the meetings of a committee on municipal contracts appointed by the mayor in August. In response to requests made by the committee’s secretary, the Bureau has furnished the committee with considerable information about contract practices and also about persons whom the committee might consult for expert advice. It so happened that two of the most important problems with which this committee has to deal are also problems which the Bureau has been studying. One of them is that of force account, the subject of a report published by the Bureau early this year. Another is that of the irresponsible bidder, which has been discussed in Cilizens’ Busines8, notably Numbers 853 and 855. Copies of the force account report and issues of Citizerw’ Business devoted to the subject of municipal contracts bave been furnished to members of the Committee. The desirability of standard questionnaires and financial statements for bidders was also made the subject of a letter to the secretary, and copies of these forms were supplied to members of the committee. * St. Louis Bureau of Municipal Research.During the past two years the Bureau has devoted much time to a study of police pension systems in an endeavor to induce the board of police commissioners to revise their proposed pension plan along sound actuarial lines. The plan proposed by the board and by a citizens’ police pension committee was similar to the police pension system in New York City, but failed of passage in the last legislature and was defeated as an initiative proposal at the election on November 6. Although the system would have applied only to St. Louis policemen, it was necessary that it be submitted to a state-wide vote. The results of the voting are interesting. In St. Louis the proposition failed to carry by a majority of approximately 70,000. In Kansas City it was approved by a majority of approximately 50,OOO. Throughout the rural districts the vote, on the basis of unofficial returns, seems to be about evenly divided. Extensive publicity wae obtained in support of the proposition and numep ous speeches were made at public gatherings and over the radio throughout the entire state. “he Bureau and the board of estimate and apportionment submitted statements of facts about the provisions of the proposed system, and its cost to the newspapers and voters of St. Louia. The board of estimate and apportionment employed Mr. George B. Buck, COMdting actuary, to advise them concerning the proposed system. Mr. Buck‘s report showed that the system would be financially unsound and extremely costly to operate. The local press gave very eatisfactory publicity to the Bureau’s reports although three of the large dailies favored the plan editorially and a fourth remained somewhat neutral. A few days prior to the election theboard of estimate and apportionment mailed a brief statement of the estimated cost of the proposed system to ap proximately 940,000 registered voters in the city. * Schenectady Bureau of Municipal Research.New Building Code.-The Bureau’s review of the present building code and the one propoeed for adoption in 1995 has been submitted to the chairman of the common council committee on laws and ordinances, together with recommendations that these codes be’ set aside and on entirely new document prepared. The Bureau’e services have been offered to the city for the purposes of preparing the new code. The Bureau’s recommendations were concurred in by the committee and by the common council which, by resolution, thanked the Bureau for its work in reviewing the code and authorized it to proceed with the preparation of an entirely new set of building regulations. Cenlm1iz;ed Purchasing.-The preliminary draft of the report on the survey of the present methods of municipal buying has been completed. At present there are three distinct buying agencies in the city administration and recommendations for their consolidation will be made along lines of recommended model procedure. W’ufcr Bureau Finances.-The capital budget commission has submitted to the mayor a report calling attention to certain fiscal conditioneexiating in the bureau of water. The in~re~aing bonded indebtedness, together with increased costs of operation of the municipal water plant, is causing a serious condition in the present water rental rates which are considerably below the 1913 schedule. The commission’e report, pre

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780 NATIONAL hf UNICIPAL RE\-IEW pad by the Bureau, made a number of recommendfatione providing for temporary relief and calling for a thorough investigation of the entire municipal water plan so that permanent rates can be established on certain data regarding plant costa, operation charges, maintenance charges. extensione ti plant and outstanding debt in order that the system may be on a seU-sustaining basin. Budgdaq Procedure.-The Bureau issued a bulletin netting forth the details of the contemplated 1city budget as approved by the board of estimate and apportionment, and showing how the total amount of the proposed tax levy compared with that of former years and what its effect upon the taxpayer would be. Subaequent action by the common council reduced the net budget total some $59,000. The Burecru thereupon called the council’s attention to an item of eatimated surplus revenuea amounting to around $147,000, which had not been included in the “income side” of the 1929 Budget. After considerable publicity, the city comptroller publicly announced that the tax levy for the next year would be reduced by the amount of estimated surplus revenues. The Bureau is issuing a pamphlet in explanation of the item. At pmsent it appears that the Bureau’s suggestion will be carried out and that the city tax rate for next year will actually be less than last year, whilein the face of the figures as adopted by the common council the figure WBS to be considerably raised. Toledo Commission of Publicity and Efficiency. -During October the Commission published in the City Journal two financial studies of the city of Toledo. The first contained an explanation of the proposed $12,joo,OOO bond issues ($11,450,OOO of which was carried) showing the amount by which each issue would raise the tax.rate. In connection with this study, the bonded debt of Toledo was shown during the laat fifteen years, together with the present comparative per capita debt of eighteen cities in Toledo’s population range. The second study was on the expenditures of the city for a fifteen-year period. The apparent per capita expenditures were shown to have increased 113 per cent during this time, but the per cnpita expenditures adjusted to the purchasing power of the dollar were found to average less during the last fifteen years than in 1913. The Commission is engaged in checking up on several of its former surveys to see what progress has been made by city officials in carrying out the recommendations. The matter of fire insurance for city4wned property is also to be investigated. The Toledo Port Survgr of 19%. made by the GritTenhagen firm of Chicago, was published by the Commission during November. In addition to general recommendations for a port plan, the survey contains a great deal of information on the Great Lakes water traffic.

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MUNICIPAL ACTIVITIES ABROAD EDITED BY W. E. MOSHER Director, School of Citizenship and Public Affairs, Syracuse Uniuerdy Reorganization of Local Government-A royal commission on local government was ap pointed in England in 1926 for the purpose of considering desirable revisions in the organization and conduct of local government units. It has issued two reports. The first dealt with the administration of poor relief boards and taxation problems. It has caused widespread debate and has been rather vigorously criticized in more liberal circles. The second report has just been issued. It deals with 1. Reorganization of areas. 2. Extension ot the local area in charge of certain services. S. Revision of the powers of stimulus and default. 4. The progress which has been made toward the full-time employment of medical officers of health. 5. The distribution of functions between the local authorities. On the whole these recommendations look toward coordination of the smaller units and extension of the control of the county authority. For instance, if it is found that a rural district is not maintaining proper standards along sanitary lines it is suggested that the county council take over such administration with the agreement of the district council and possibly with the understanding that the costs shall be charged against the account of the district council. This does not apply to all the functions, but only to such as are laid upon the councils of the county or district by statute. A second important recommendation has to do with the appointment of full-time medical officers of health. Such appointments are to be made 011 the retirement of present parttime o5cers. A further proposal looks toward the ultimate re-alignment of smaller units within the county on the basis of population and taxable values. Evidence will be found in the report of the tendency to make the county the unit of administration in the name of better standards and lower costs. Although such recommendations run counter to the traditional loyalty to local autonomy, they are apparently moving in the direction of both efficiency and economy.Municipal Journal, October 26, 1948. * Toward the Single Tax.-A special committee of the Sheffield City Council haa made a report upon the possibility of relieving tenants andmanufacturers of some of their tax burdens by means of a rate on the selling value of land. In spesking of the unearned increment, the well-known quotation from Thorold Rogers is cited. This runs: “Every permanent improvement of the soil, every railway and mad, every bettering of the general conditions of society raises the land. The landowner sleeps but thrives. He inherit4 parts of the fruits of industry and appropriates the lion’s share of accumulated intelligence.” The committee recommends that a large proportion of the rates be paid by the owners of land. It disapproves of the policy of treating site value and building value according to the same system, on the ground that they are entirely different in character. One of the prime purpo~s of this proposal is that it would impel ownen of vacant lots to sell or improve. The report also includes information from abroad. Among other things it is pointed out that there are in New Zealand 119 boroughs which levy their rates wholly or in part on the value of the site. This tends to reduce the ap praisal of workers’ houses where the greater part of the value is in the house. In Durban, South Africa, the rate on land is six pence and on buildings three pence. This results in the reduction of rates on homes. It has led further to extensive subdivisions and the breaking up of large land holdings. Pittsburgh, Pennsylvania, is also cited as a place where the municipal tax rate on buildings is but half that on land. Under this system a considerable shift of taxes from buildings to land has been brought about to the advantage of home owners.-Municipal Journal, October 12, 1OPB, p. 1587. .i: Wider Use of Electricity.-The organization of a special national commission endowed with authority to unify the whole system of generating 78 1

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7812 NhTIONhL MUNICIPAL REVIEW [December and distributing electricity in England on a national basis has given considerable impetus to the rates of increase of the use of electrical current, particularly for domestic purposes. In an editorial in the Municipal Journal it is claimed that the progress in the utilization of electricity for all purposes represents a record which is one of the greater triumphs of recent civilization. Perhaps the most signiticant tendency is the construction of so-called all-electric houses. Enough have been established to prove that they are both economical and capable of giving the utmost of satisfaction. Where such houses are being built it has been found feasible to eliminate in the construction chimneys and other features required by a coalheating plant with a aaving that enables the builder to install most of the desirable electrical devices. One of the measures that has been conducive to more extensive usage is the adoption of simple two-part tarifls. For instance, instead of paying a certain rate per kilowatt hour for lighting and another for other uses, the consumer pays an annual charge which is determined by the assessed value of the house plus a single penny per unit for all current used. A summary is given of the total cost per year for electrical energy consumed by a family in a small or medium-sized house in a modern subdivision. This would amount to about $90. This includes the following services: lighting, cooking, iron, vacuum cleaner, washing machine, electric fans, and partial water heating. The city of Birmingham encourages the adop tion of electric facilities by renting motors on an annual basis and in fact any other domestic ap paratus that costa $20 or more. Rental terms may be arranged so that at the end of a period of time the apparatus comes into the possession of the renter. Their program also provides for the installation of electrical devices in residences. to be paid for through increases for the cost of current. Serious consideration is being given to the replacement of coal for doinestic purposes on a nation-wide basis. It is pointed out that 64,700,000 tons of coal were used for such purposes together with that used in gas and electricity works, whereas if the same consumers depended upon gas, coke and electricity, the total consump tion might have been reduced to 12,250,000 tons. This, of course, assumes a thoroughly well-orwhich gas, coke and electricity nould be produced by central stations where the distances from the point of consumption made this desirable. The whole program looking toivard the extension of the “electrical era” ia naturally based upon the widespread introduction of inducement rates for current. The English are approaching this problem from the point of view of national housekeeping and are obviously aiming at the universal use of electricity as an instreent of service and comfort and one no longer to be classified as a luxury.--Munin’pnl Journal. October 5, 19aS. pp. 35 ff. * Management of Electrical Industry.-The development of the electrical industry in Germany for the period 1918-1998 is a topic of a comprehensive article by Senior Burgomaster Bracht of Essen. This development is noteworthy because of the rapidity with which a nation-wide network has been built up and the r61e that has been played by the public authorities in cooperation with private entrepreneurs. .4lthough a law lor the whole Empire was passed in 1919 under Socialist influence looking toward the nationalization of the electrical industry m-ith central control and operation, this was never carried through. There has, nevertheless, been a rapid nation-wide organization in which city, state, and private agencies bave been involved. The niost interesting aspect of this movement is the organization of mixed administrative agencies in which representatives of the given locality and of private enterprises co6perate. It mas reported in 1914 that seventy-five cities in Germany shared in such combinations. For the most part these companies as well as many of a strictly municipal character are special corporations functioning independently of the local government itself. In terms of kilowatt hours distributed the espansion that has been made by municipal companies is brought out by the following figures. In 1918 1.6 billion kilowatt hours were distributed by city plants, while in 1926 this figure had risen to 3.1 billions. This was ‘LO per cent of the total amount distributed in the countrr. In spite of this increase, during the sanie period there was a steady decrease in the aniount generated by city plants, for in 1918 81 per cent of the total distributed by them was generated in this way, n bile in 19% only 56 per cent was so generated. This indicates that the cities have __ ganized system of production and transmission in entered into the larger network of the industry in

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1928) MUNICIPAL ACTIVITIES ABROAD 789 which production is being carried on in a wholesale way, often at rnineheads or in connection with large water resources. The distribution of the various generating units as ktween the purely municipal and the mixed forms and those controlled by the state itself is as follows: According to the figures from the statistical bureau there were 630 state and local public plants, 147 under joint public and private control, and 593 private ones, which sold electricity to the public. From the point of view of production the output of the public works amounted to 4.3 billion kilowatt hours, the mixed plants 4.2 billion, and the private 1.5 billion. Within a five-year period, 1919-1984, there was a steady decrease of the municipal and private supplying agencies, while the mixed and the state works were distinctly on the increase. In this period the public works, carried on under the auspices of the state, had jumped an even 100 per cent. It is generally assumed that the officials in authoritative positions in the government have no intention of developing a state monopoly, but only the policy that the state shall supplement the other agencies in the ex-ploitation of natural resources for the purpose of producing electricity. It is to be noted that this intercommunal and interstate system has come about in a very natural and entirely voluntary way. The writer of the article urges that further development along this line is to be hoped. He considers it to be the only procedure that is wholesome and in accordance with a sound economical approach to this problem.-Zeitschrift fur Kommunalwirtschafi, October 10, 1928, pp. 1762 ff. * Municipal Aid for Air Traffic.-Public support for the advancement of airplane traffic is quite in the order of the day in Germany. This applies not alone to the cities but to the state and the central government. The cities have formed two organizations, one for the purpose of developing air transportation on a regional basis and the other for the purpose of standardizing airports, and reutal charges for storage and use of them. It is estimated that the various municipalities have invested upwards of 150,000,000 marks in airports and their equipment. In addition they are contributing in the neighborhood of 5,000,000 marks a year to meet the deficit of the private airplane combine. Cities contribute to the maintenance of what may be called the internal transportation, while the state aids those lines of traffic within the boundaries of Germany that are of particular importance to them, and the Empire gives subsidies to the part of the service that is engaged in international transportation. In general the income of the German Hansa which has a practical monopoly ia about onesixth of the cost of operation. This is chargeable to the fact that only about 50 per cent of the seating space is occupied on the average, even in the good flying months. But even if all the space were used during thia period the income would cover but one-thii of the expenditures. From a financial point of view, therefore, the enterprise is far from profitable. There is such widespread faith, however, in the possibilities of air transportation that the continued support of the public agencies seems to be assured. There can be no doubt that thia infant industry is making steady progress. In 1920 there were but 27 airplanes with cabin accommodations. This number increased to 194 in the space of eight years. The number of kilometers flown in a single year jumped from 480,000 in 1920 to nearly 10,000,000 in 1927; and the number of personsfrom carried about 4,000 in 19%) to 151,000 in the latter year. In the same year freight was carried in the aggregate of 8,886,000 kilograms. This does not take into account mail which amounted to 826,000 kilograms. The cost of flying in Germany is nearly one-half the amount per kilometer of the cost in the United States, while postal matter is camed for onethird the cost charged in the United Gtates. It is definitely anticipated that the time will come when public subsidies can be withdrawn. Meantime there is widespread prediction that the possibilities of air traffic are so great that public support of this sort is fulby warranted.-Z&schrifi jut Kamunaluittschafi, October 10,1028, pp. 1843 5. * Municipal Cleansing.-The importance attached to street cleaning, refuse collection and disposal is indicated by the gradual increase in the prestige assigned to the municipal official responsible for what the English call “cleansing.” Several cities have now adopted the title of Director of Public Cleansing, thus raising the status of this position in the hierarchy of municipal officials. The Ministry of Health has recently published in its annual report a comprehensive statement concerning the methods of refuse collection and

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784 S.4TIONA.L MUNICIPAL REVIEW the cost of disposal in a number of towns. This has prompted a number of articles in a recent issue of the Municipal Journnl as to various phases of the whole problem of “cleansing.” Among other things the annual report summarized the costs of 160 local authorities. Compnrative data are presented with reference to the annual cost per 1,ooO population and also the average cost of disposing of one ton of refuse. The range of costs for the latter was from one pence to twelve shillings four pence per ton. Similar figures for the various types of refuse disposal are also included. Although not conclusive, such data make possible worth-while comparisons and may well lead to a special.invwtigation ahere wide discrepancies from the average come to light. A unique method of refuse disposal is recommended by one of the contributors to this symposium. It is the use of trenches that have been excavated by a trenching machine. They are run about five feet deep and fifteen feet wide. Refuse is dumped into the trench to a depth of about four feet and then covered with the soil from the adjacent piles. It is estimated that the cost for disposing of one ton would be one shilling, or about fifteen pounds per one thousand population a year. The writer suggests that according to this system an acre of land would hold the average output of a town of fifty thousand for twelve months. The scheme would require the addition of a small incinerator forth? destruction of carcasses and material from infected premises. --Municipal Journal, October 26, 1928. p. 1656. * Public Printing.-The She5eld Corporation has established a printing and stationery department for the purpose of handling the printing and bookbinding requirements of all departments. The costs of the whole establishment amounted to about $100,000. At the end of the period of three and one-half months there was a net pnfit of $5,500. Trade union wages are paid and the same general quality of materials and character of work maintained. Several other cities are reported as being interested in a similar enterprise.--Mttnicipal Joumd, October 19, 1998, p. 1618.

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NOTES AND EVENTS EDITED BY WELLES A. GRAY Assistant Director, Munz;cipal Adminiatration Service Clpanine up Chicago Politics.-Crime, graft, and corruption in Chicago politics are an old story since the development of the Crowe-BarrettThompson machine in the Windy City. The reign of terror reached its height during the primaries, last April, when the houses of Senator Charles S. Deneen and Judge John A. Swanson were bombed, Octavius . C. Granady, the candidate opposed to Morris Eller for ward committeeman, was murdered, and thousands of decent citizens were intimidated and frightened from the polls. It will be recalled that, despite all this butchery, the candidates of decency, opposed to further gang rule, emerged victorious from the electoral shambles. The “better element,” however, was convinced that this ws not enough to purge Chicago, and that punishment of the gMty by dce process of law was cecessary to make the clean-up really effective. Readers of the REVIEW will further recall that Frank J. Loesch, president of the Chicago Crime Commission, was appointed special assistant attorney-general to take charge of an investigation of the situation. A fund of $150,000 to carry on this work was raised under the leadership of the Chicago Association of Commerce, inasmuch as the board of Cook County commissioners failed to make the necessary appropriation, and five special grand juries have been ernpanelled. These juries were charged with investigating, mainly, alleged violations of the election laws, and crimes committed during the elections of November, 1926. June, 1927, and April, 1988, the murder of Granady, and the bombing of the homes of Senator Deneen and Judge Swanson. Thus far, these juries have examined 5515 witnesses and have returned lo0 indictments. Among the indictments are the following: three men have been charged with the murder of Granady; twenty-seven indictments charge assault with intent to commit murder; twenty-seven charge kidnapping; one charges malfeasance of police officers; nine charge conspiracy; one, perjury; and thee, altering of ballots. While prosecutions are yet to be carried on, we are glad to note that the proceedings have reached this stage successfully. Some of the findings of the grand juriea are of especial interest to students of government end politics. The second concluded that the “election laws are inadequate, inefficient, antiquated, and that these various abuses will continue until drastic amendments to the laws are made.” The thud stated that “in the minds of the members of the jury there is no question that the police department is rotten to the core.” According to Mr. Loesch: “Both the first and second grand juries heard the testimony of officers on duty where kidnappings occurred, that they saw no kidnappings or assaults committed, no guns in the hands of the perpetrators of the crimes, and no crimes committed:” There is much yet to be done, but such progress is an encouraging sign that Chicago is once agein about to depose its underworld rulers. f New City Manager Charters.’--4t the election on November 6, the people of five cities expressed themselves at the polls as desiring city manager governments, while in a sixth city, Toledo, Ohio, the plan was rejected by a heavy majority. The largest city to adopt the plan was Fall River, Massachusetts, where the vote was 16,009 for, to 14,345 against, the new charter. In Fall River, history repeated itself, for, as in Dayton and in Galveston, better government followed close upon the heels of disaster. Some readers may recall that a devastating fire swept through the heart of that city last February, destroying the business center, and causing a loss of about $8,000,000. This fire, coming as it did, after several years of severe financial depression in the textile industry, left the city well-nigh bankrupt. Property losses, due to both the fire and the depression, caused a reduction in the assessed valuation of property from $188,935,750 to $161,682,!250, or. 14.5 per cent. Tax levies The information upon which this note M baaed WBI furnished by Howard G. Fishack of the Tarpayem’ Association of Fall River, J. 0. Garbar of the Cod sion of Publicity and Efficiency of Toledo, Professor James W. Martin of the University of Kentucky, ad Walter J. Millard of the Proportional Representation League. 785

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NATIONAL MUNICIPAL REVIEW [December were likewise reduced out of consideration to the taxpayers, but even so the rate was increased from $55.60 to $40.80. Along with this unfortunate condition came bad politics in connection with the rehabilitation of the city. Street widening projects and plans for rebuilding the destroyed area were made political footballs, and very little constructive work was being accomplished by the city government. The result of this situation was agitation for a new government which culminated in the campaign for a city manager charter. The press opposed the movement from the start, and it, together with the political machines, carried on a campaign of misrepresentation. It was charged, for example, that Waltham, the only city in the commonwealth that had tried the plan, had found it a failure. Although these statements werecontradicted by theproponentsof the new charter, and by Mayor Henry F. Beal of Waltham and Clarence .4. Bingham, both former city managers of WalthLLm, they were constantly reiterated by the opposition. Likewise the opponents spread among the firemen, policemen, city laborers, and even school-teachers, the old story that the new manager would cut salaries and deprive city employees of civil service rights -despite the fact that the state law providing for city manager government specifically prohibits any action contrary to existing civil service rules and regulations. The plan had the support of all the civic bodies of the city, with the exception of the local chamber of commerce, which refused to join the movement upon the grounds that the question was “political.” In the campaign a leading part was played by the Taxpayers’ Association of Fall River, and its director, Howard G. Fishack, was one of the main speakers. It is interesting to note that the total campaign expenses amounted to less than $1,000. The new plan will go into effect January 1, 1929, and the necessary primary and regular elections for new officials will be held in November and December, respectively. Three cities in Kentucky-Lexington, Covhgton, and Owensboroalso adopted the city manager plan November 6. In Lexington it was adopted by a favorable vote of more than two to one, 10,050 votes being cast for the plan, and 4,241 against it. The campaign in Lexington was typical of the average campaign for a city manager government. The press, the Board of Commerce, and the bulk of the progressives favored the plan, while the opposition was led by the old political crowd who had everything to lose, and, perhaps, nothing to gain by the new charter. This crowd was aided by the conservative die-hards to wbom any change in any form of government is always undesirable, a group found in every community. The usual campaign tactics were used, and a house to house canvass was made. The political science faculty of the state university took part in the campaign, and provided speakers and newspaper articles. The new plan will take effect in Lexington, January 1, 193%. In Covington, just across the river from Cincinnati, the experience of the latter city evidently had considerable influence, for the plan was adopted there bya vote of more than three to one. In Owensboro it won by a slender majority. In Portsmouth, Ohio, the plan likewise won by a slim margin, for the unofficial count gives it a plurality of eight votes. At the time of going to press, therefore, the final result is uncertain,for a movement for a recount is already under way. Perhaps the hottest, and certainly one of the most interesting of these six campaigns, took place in Toledo, Ohio, the only city of the six where a charter providing for P. R. was up for adoption, and the only one to reject the city manager plan. The Toledo election was complicated by the fact that there were two city manager charters up for adoption or rejection. One, sponsored by ten of the fifteen members of the charter commission, included provisions for a council to be elected by P. R., under a fixed quota system. This was defeated by a vote of 50,483 against to 35,104 in favor. The other charter was proposed by a minority of five members of the charter commission, and differed materially from the 6rst only in that the council was to be composed of eleven members, elected in the usual way, ten by wards and one at large. It was voted down by an even heavier plurality. 57,110 against to 36,717 in favor. There are three main reasons for the defeat of the city manager plan in Toledo. In the first place, many voters were confused by the minority charter, although the “organization vote” was agaiost both. P. R. seemed to be the chief issue of the campaign, its friends asserting that it would free the council from machine domination. and its enemies declaring that it was “unAmerican.” Second, an intensive campaign was waged against the P. R. charter by a minority member of the commission, Federal Judge John M. Killits, who made only meager efforts in be

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19281 NOTES AND EVENTS 787 half of the luiuority charter. Third, there was no wave of civic feeling against the present government of Toledo. The feeling of a great many voters seemed to be that things were going along in good fashion at the present time, and therefore they should let well enough alone. * Convention of American Municipal Association.-The American Municipal Association held its fifth annual meeting at Richmond, Viginia, November la, 13, and 14. The leading features of the first day‘s program included round tables on editorial policies of league magazines and on selling advertising space. At the dinner that evening an address on “Planning and Building for the Motor Age” was given by Louis Brownlow, municipal consultant to the City Housing Corporation, New York Citf. Thi was followed by a round table on a mutual advertising agreement. Russell Forbes, secretary of the National Municipal League, addressed the meeting at a luncheon, November 13, on “The Work of the National Municipal League, the Governmental Research Association, and the Municipal Administration Service,” and that evening an address on “The Objectives of City Government” was delivered by R. W. Rigsby, president, the International City Managers’ Association. On November 14 round tables were conducted on schods for municipal officials and on the functions of a state league of municipalities. 9 Berkeley Adopts Health Examinations for City Employees.-Since July 5 the salaried officers and employees of Berkeley, ’ California. whose salaries are fked upon a monthly basis, have had their sick leave conditioned upon annual health examinations. The examinations are made at the employees’ expense, by physicians of their own selection. Following each examination a report, giving the general condition of the employee’s health and making recommendations for such corrective or preventive measures as may be necessary, must be filed with the city health officer. The ordinance which established these examinations provides for a sick leave schedule as follows: Ten days at full pay for those in the employ of the city for more than six months and less than one year. Thirty days for those employed more than one year and less than five. Forty-five days for those employed more than five years and less than ten. Sixty days for those employed more than ten years and less than fifteen. Ninety days for those employed more then fifteen years. Vacation schedules are also established for those employed more than six months by the city, of one day for every month of service. The total vacation, however, must not exceed twelve working days. d? Fund for the Study of Public Administration at Yale.-As a result of a gift of $35O,OOO, Yale University has estabiihed the Alfred Cowles Foundation for the Study of Government. This fund will make possible at Yale instruction along the lines of practical public administration, similar to that being advocated for other institutions of learning. President James Rowland Angell said, in commenting on the gift: At present the college offers a considerable group of courses in the field of government, dealing with theoretical and descriptive branches of the subject. Thou h the work now offered is substantially equivefent in scope to that of other liberal arts colleges. need has long been felt for further development of study along lies which offer the student the largest opportunities for u~efulnesS in the’political lite of hi community. The Cowles Foundation now makes this possible. A part of the income will be used to equip the University with a comprehensive collection of materials relating especially to the practical problems of state and municipal governments, and the activities of political parties and the electorate. Another part of the fund will make possible a series of coursee to provide a hiatoriml background of government, and to utilii these materials under the direction of s distinguished teacher soon to be added to the faculty. Graduate work wm be promoted by offering generous fellowships to selected students of Yale and other universities; and efforts will be made to stimulate intensive study of political problems by undergraduates through honors courses open to students of high rank. Though designed primarily as cultural studies, the new courses will provide valuable training of a practical nature for men who plan to enter the public services after graduation; and it is hoped that they will intemt an increasing number of students in these lines of lie work. The fund is established in memory of Alfred Cowles, one of the former owners of the Chicago Tribune, and the money was given by his children. d? E. M. Bassett to Aid in Formation of New York City Plan Commission.-Corporation Counsel George P. Nicholson has been requested to appoint Edward M. Bassett a special corporation counsel to assist in preparing the statutory

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788 NATIONAL MUNICIPAL REVIEW set-up of the proposed city planning commission for New York City, it was announced by Mayor Walker on November 13. The need of a planning commission for New York has long been apparent, and this action by the mayor points to definite steps being taken in the near future. Before the commission can be organized, however, its legal position and its powers must be clearly defined. Furthermore, its relation to such charter officials as the chief engineer of the board of estimate and apportionment, and to the board of estimate itself must be staked out. While much of the necessary legislation can be enacted by the city under its home-rule authority, the legislature at Albany must psss part of it. The result of this situation is that much preparatory legal work must be done, and this is to be placed in charge of Mr. Bassett. Mr. htt, as most readers of the REVIEW already know, has long been recognized as one of the outstanding authorities of the country on the legal side of city planning and zoning. He has enjoyed a long and distinguished career of public service. Among the public offices which he has held are the following: member of the Brooklyn Board of Education. 189S%1901, representative from Brooklyn in the 58th Congress, and member of the New York State Public Service Commission, 1907-1911. He waa chairman of the New York City Heights of Buildings Commission, 1913 to 1915, and chairman of the New York City Zoning Commission in 1916 and 1917. In 1988 he was appointed by Secretary Hoover to serve as’ a member of the advisory committee on zuning, of the Department of Commerce. He has been a member of the legal firm of Bassett, Thompson, and Gilpatric since 1902. 0 Campaign for Permanent Regisbation in Micbigan.-A campaign for permanent registration of voters in Michigan is now under way, under the leadership of the Michigan League of Women Voters, with the Detroit Citizens’ League actively cooperating. This campaign will culminate in a drive upon the legislature when it meeta at Lansing, January 1, 1929. At the present time all cities in Michigan over 5,000 population are required to make a new registration every four years, in the presidential year, and to check up on all registrations. The check-up system in use in Detroit is quite effective, but in some of the other cities, particularly in places of less than 5,000 where it is not required, it is very weak; and the polling lists of many cities are said to be encumbered with the names of thousands of people who have either died or moved out of the state. As a result of this situation, the state League of Women Voters, at their last convention, decided upon this campaign for permanent registration and machinery for an accurate checkup at regular intervals, and formed a committee to draft the necessary legislation. w. P. LOVETT. Detroit Citizens’ League. * Results of New Jersey’s “Anti-Hague” Bills.In the November REVIEW we reported the enactment of a series of laws by the New Jersey Legislature which were known popularly as the “anti-Hague” bills, inasmuch as their purpose was frankly admitted by some of the Republican legislators to be the curbing of Mayor Frank Hague’s power in Jersey City. The chief feature of these bills was the grant of power to the superintendents of elections in Hudson and Essex Counties to strike from the voting lists the names of such persons as they deemed improperly registered or otherwise not qualified to vote. No sooner had the bills become law than the names of 28,000 voters were stricken from the lists in Hudson County. Quite naturally a general uproar follow6dd. Inasmuch as the greater number of the voters whose names were thus removed seemed to be Democrats, the local Democratic politicians were loud in their denunciations of this “outrageous attempt on the part of the Republicans to steal the election in Hudson County.” While the protests were being carried to the courts John Ferguson. superintendent of elections in Hudson County, and a Republican, restored more than 7,000 names to the lists. The legal battle resulted in a court decision that the judges of the Hudson County court of common pleas could, when appealed to, restore to the lists names that they deemed had been wrongfully removed. Thereupon the four judges of the court of common pleas, together with two additional judges imported for the occasion, announced that they would sit until midnight every night if necessary, in order to hear appeals. By November 6, more than 1,000 names had been restored to the lists. It had been predicted that the Essex County list of ineligibles would contain about 90,000 names. Interestingly enough, when it did appear, several days after the Hudson County frncas, it contained only about 2,000, and but little trouble resulted.