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ings now in progress have been completed, it is expected that the expenditures for this department of the public service will be much more limited for several years to come.

The Superintendent of Schools reports that the average number of pupils in our public schools during the six months ending February 28th, was 26,205, being an increase of 960 over the preceding year; and that the continued prosperity and efficiency of our system of public instruction is believed to be one of the strongest guarantees of the continued happiness and well being of this community.

A statement showing the actual expenses of carrying on the schools for the past nineteen years, with the average cost per scholar, will be found in the Appendix.

WATER WORKS.-In consequence of raising the grade of Tremont and Dover Streets, from the Railroad bridge to Waltham Street, it was thought necessary to raise the water pipes for that distance to correspond to the new grade of those streets, and the occasion was improved to take up the few thirty-inch pipes which had been laid in the line of thirty-six inch pipes when the work was constructed, and substitute new thirty-six inch pipes in place of them. The work was successfully done at an expense of $18,000. A new twelve-inch pipe has been laid from Charles Street over a portion of the Milldam, so as to increase the supply of water to the new houses on Beacon Street and the Commonwealth territory, as well as to afford an increased security against fire in that neighborhood; the cost of this work was $5,000.

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The income from Water Rates for the year 1860 was $363,561 against $341,479 in 1859, and $313,700 in 1858. The income from other sources in 1860 was $8,729 58. The number of water takers is now 24,616, but owing to the general stagnation of business we do not expect any increase of the water rates. In the Appendix will be found some valuable information on this subject, extracted from the last Annual Report of the Water Board.

FIRE DEPARTMENT.-This important branch of the city service is now believed to be in a most efficient condition. All the engines and other apparatus of the department is drawn by horse power. The force now consists of nine Steam Fire Engines, nine Hose Carriages, three Hook and Ladder carriages, three fuel wagons, and thirty-four horses. Thirty-seven men are constantly employed, viz: nine steam engineers, nine firemen, and nineteen drivers. Besides this number there are one hundred and eighty-eight men who do duty only when specially called upon. The whole force thus consists of two hundred and twenty-five members, exclusive of the Board of Engineers. The expenses of the Department for 1859-60, exclusive of the Telegraphic Fire Alarm and of Engine and Hook and Ladder Houses, amounted to $105,961 39, while the past year (1860-61) the expenses for the same purposes were only $94,281 98, thus showing that while we are now more efficiently protected than heretofore, the expenses are about ten per cent. less. The appropriation for the ensuing year is about twentyfive per cent. less than that made for the past year.

Some interesting details on this Department will be found in the Appendix.

Accounts in detail of the City Property, the City Debt, the operations of the Committee on the Reduction of the City Debt; and all other statements required by the ordinance establishing this Department, will be found under their appropriate heads.

All of which is respectfully submitted.

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SYNOPSIS

OF THE

AUDITOR'S ANNUAL REPORT,

FOR THE FINANCIAL YEAR 1860-61.

1st MAY, 1860 (both included) APRIL 30, 1861.

The NET EXPENDITURES of the year are chargeable to the respective appropriations, in the following proportions.

N. B. Each item is charged with its own Incidental Expenses, including its proportion of Salaries; and is, in like manner, credited with its proportion of all the income.

ADVERTISING and NEWSPAPERS
ANNUITIES

ARMORIES, and other expenses of the

$2,609 71

1,005 16

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