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Ordered, That the salaries of the members of the permanent corps of substitutes, appointed in accordance with Section 146 of the Regulations, be fixed at the rate of ten dollars ($10) per month, exclusive of July and August, and that they be paid in addition thereto the sum of two dollars ($2) for each day of actual service, — one-session days being reckoned as full days, for the year ending August 31, 1903.

Ordered, That the compensation of substitutes, other than members Of the permanent corps of substitutes appointed under Section 146 of the Regulations, and of temporary teachers, be fixed at the following rates for each day of actual service:

Junior-Master, High Schools & * © e to e te $5 00 Assistant, High Schools e to § so s so o to 2 50 Instructor, Mechanic Arts High School . g so o g 4 00 Assistant Instructor, Mechanic Arts High School . ( ; to 2 50 Sub-Master, Grammar Schools . e © to te ge & 4 O0 Assistant, Grammar or Primary Schools . g to © to 2 00 Principal, Kindergartens . * so to to so o io 1 75 Assistant, Kindergartens . & se e © e to 1 25

Assistant Instructor, Schools of Cookery to go e e te 2 OO

WAR PAYMENTS.

s & Il &s & o Receipts. o Receipts. Recruiting: Brought forw’d... $5,233,592 81| $2,782,284 29. 1862–63........... $937,012 26 $42,350 00 1–82...... . . . . 100,310 55 78,610 00 1863–64. . . . . . . . . . . 255,365 52 64,296 00|| 1882–83.......... 97,276 61 80,567 50 1883–84. . . . . . . . . 92,475 79 83,538 68 1884–85.......... 94,134 31 80,505 07 State Bounty 1885–86. . . . . . . . . . 97,052 74 75,625 50 Tax : 1886–87. . . . . . . . . . 96,911 46}. 78,619 00 1863–64. . . . . . . . . . . 513,026 41 1887–88.......... 99,516 §2. 79,671 00 1864–65. . . . . . . . . . . B49,050 43 150,086 84 1888–89. . . . . . . . . . 105,254 35 82,030 50 1867–68. . . . . . . . . . . . . . . . . . . . . . . . . . 60 00|| 1889–90... . . . . . . . . 115,726 75 85,966 00 1868-69. . . . . . . . . . . . . . . . . . . . . . . . . . . 1,489 97|| 1890–91... . . . . . . . . 137,095 56 90,910 75 1891–92.......... 120,007 54 102,273 00 - 1892–93. . . . . . . . . . 177,520 01 109,778 62 Other Expenses: 1893–94.......... 182,516 59 142,974 48 1861–62..... . . . . . . 90,151 63 6 52|| 1894–95.......... 198,387 77 140,013 66 1862–63. . . . . . . . . . . 15,856 53 1895–96. . . . . . . . . . 199,841 30 141,661 37 1863–64. . . . . . . . . . . 33,010 34 1896–97.......... 201,229 22 144,721 80 1864–65. . . . . . . . . . . 19,457 60 1,061 23 1897–98. . . . . . . . . . 211,894 40 144,966 60 1865-66. . . . . . . . . . . 23,371 13 8,580 00 1898–99.......... 218,104 03 147,830 12 1866–67. . . . . . . . . . . 19,795 05 1899–1900. . . . . . . . 217,683 04 150,625 96 1867–68. . . . . . . . . . . 7,750 98 1900–1901. . . . . . . . 214,732 51 148,179 83 1868–69. . . . . . . . . . . 1,959 00 1901–1902........ 227,351 89 141,381 33 1869–70. . . . . . . . . . . 900 50 1902–1903. . . . . . . . 231,852 23 139,549 69 1870–71. . . . . . . . . . . 52 00 Burial Expenses 1886–87. . . . . . . . . . . 40,000 00 Chap. 395, Acts of 1889, Chap. 62 of 1894, Chap. 279, of 1896, Chap. 164, of 1897, Chap. 102, of 1900, and Soldier8’ Relief: Chap. 79, Re861–62. . . . . . . . . . . 129,309 00 79 12 vised Laws. 1862-63. . . . . . . . . . . 309,553 09 61,071 02|| 1889–90.......... 1,772 00 1863–64. . . . . . . . . . . 297,328 33 257,066 51 1890–91.......... 2,247 50 1864–65. . . . . . . . . . . 293,987 67 310,759 87 1891–92.......... 2,647 50 932 2 1865-66. . . . . . . . . . . 117,469 30 290,007 28|| 1892–93. . . . . . . . . 3,968 00 1,177 55 1866–67. . . . . . . . . . . . 257,407 60 164,000 00 1893–94.......... 4,818 02 1,845 00 1867–68. . . . . . . . . . . 109,179 79 205,000 00|| 1894–95.......... 3,956 50 2,078 00 1868-69........... 108,709 95 145,387 63 1895–96. . . . . . 4,470 00 3,554 51 1869–70. . . . . . . . . . . 102,845 29 102,500 00|| 1896–97. . . . . . . . . . 4,985 00 4,935 00 1870–71........... 96,564 20 99,043 00|| 1897–98......... 5,972 50 4,680 00 1871–72. . . . . . . . . . . 89,942 41 95,500 00|| 1898–99... . . . . . . . 5,770 00 5,880 00 1872–73. . . . . . . . . . . 83,940 45 *87,700 00|| 1899–1900........ 6,582 50 5,445 00 1873–74.... . . . . . . . 83,435 12 81,600 00|| 1900–1901........ 6,390 00 6,332 50 1874-75. . . . . . . . . . . 88,639 87 90,936 35|| 1901–1902........ 6,945 00 5,565 00 1875–76. . . . . . . . . . . 84,219 50 86,100 00|| 1902–1903........ 7,225 00 7,070 00 1876–77. . . . . . . . . . . 82,225 36 81,900 00 1877-78........... 81,629 51 84,254 57 $8,738,217 80| $5,301,779 51 1878–79........... 119,981 12 79,730 88|| Gross Expendi 1879–80. . . . . . . . . . . 91,445 66 109,498 00 tures . . . . . . . . . . . $8,738,217 80 1880–81. . . . . . . . . . . 99,020 21 81,819 50|| Gross Receipts... 5,301,779 51 Carried forward...] $5,233,592 81] $2,782,284 29 $3,436,438 29

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Net Expenses..
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Actual expenditures of the City of Boston and County of Suffolk, exclusive of debt and temporary loans redeemed since 1870, as follows:

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1870–71. ... . . . . . 1871–72. ........ 1872–73. . . . . . . . . 1873–74. . . . . . . . . 1874–75. . . . . . . . . 1875–76. . . . . . . . . 1876–77. . . . . . . . .

1879–80. . . . . . . . . 1880–81. ........ 1881–82. . . . . . . . . 1882–83. ........ 1883–84......... 1884–85. . . . . . . . 1885–86. . . . . . . . . 1886–87. . . . . . . . . 1887–88. . . . . . . . . 1888–89. . . . . . .

N in e months ending Jan. 31, 1892, . . . . . . 1892–93. ... . . . . .

1893–94. . . . . . . . .

1895–96. . . . . . . . . 1896–97. . . . . . . . . 1897–98. . . . . . . . . 1898–99. . . . . . . . . 1899–1900. . . . . . . 1900–1901. . . . . . . 1901–1902. . . . . . . 1902–1903. . . . . . .

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$933,775 00 933,775 00 736,480 00 828,540 00 802,120 00 802,120 00 742,932 00 619,110 00 412,740 00 206,370 00 619,110 00 619,110 00 825,480 00 578,055 00 770,740 00 578,055 00 555,870 00 833,805 00 833,805 00 738,020 00 645,767 50

553,515 00 640,062 50 914,375 00 731,500 00 538,920 00 628,740 00 628,740 00 536,670 00 536,670 00 536,670 00 632,240 00 541,920 00

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$12,224,191 23 12,144,976 34 14,587,393 95 18,241,909 77 15,016,310 29 15,114,389 72 14,120,265 35 13,515,405 06 12,177,915 41 11,904,257 38 13,092,248 82 13,230,151 16 14,889,622 82 15,657,536 81 15,466,056 34 14,300,606 37 14,335,987 31 16,070,505 23 16,132,413 06 16,600,272 82 17,679,114 97

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12,416,917 72 14,924,920 90 18,552,612 48 15,388,632 28 15,475,900 01 14,466,241 69 18,844,051 98 12,505,748 91 12,200,398 20 13,398,120 50 13,568,412 28 15,252,530 88 16,025,889 21 15,859,842 11 15,153,220 30 15,335,043 51 17,156,531 66 17,467,053 27 17,865,433 18 18,812,236 15

16,972,524 39 21,300,665 04 21,696,999 35 23,084,587 77 24,534,807 79 25,837,490 29 29,025,920 83 27,880,517 49 29,325,723 70 28,755,046 20 30,513,195 50 31,647,591 25

AVERAGE WALUATIONS AND BASES OF APPROPRIATION BILLS.

Average Valuation for 5 years, less Abatements to December 31, in each year.

1884 o e e $661,011,076 00 1890 & o o . $761,236,068 00 1896 g Q . $927,838,628 00
1885 e o so . 670,035,172 00 1891 & o e . 790,036,144 00 1897 e to . 951,638,949 00
1886 . . . . 678,763,000 00 | 1892 . . . 819,313,202 00 | 1898 e & 974,536,062 00
1887 & 694,078,430 00 1893 & e . 850,076,262 00
1888 & o e . 711,071,286 00 1894 & . 876,794,390 00
1889 & O e . 733,736,943 00 1895 e e . . 902,579,136 00
Extra for e
Total income
County pur- Estimated Interest and e &
YEAR. 1 Po. * | poses under miscellaneous #. Sinking-fund : . §. {} #ion 8
w w to the law of revenue. ex # ...] requirements, *P*P ..] approp o
1885–86 . . . . . . . . . . . . . . . . . . . . . . . . . ................ $5,949,099 00 |................ $2,804,550 00 $8,753,649 00 $2,171,569 00 $10,925,218 00 $10,608,100 00
1886-87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,030,316 00 |................ 2,588,490 00 8,618,806 00 2,176,357 00 || 10,795,163 00 || 10,553,690 00
1887-88 . . . . . . . . . . . . . . . . . . . . ..................... 6,108,867 00 || $425,000 00 2,694,800 00 || 9,228,667 00 2,425,465 00 | 11,654,132 00 11,654,094 00
1888–89 . . . . . . . . . . . . . . . . . . . . ...................... 6,246,705 00 425,000 00 2.261,080 00 8,932,785 00 2,517,522 00 11,450,307 00 11,450,307 00
1889-90 . . . . . . . . . . . . . . . . . . . . . . . ................... 6,399,641 00 425,000 00 2,408,090 00 9,232,731 00 2,492,510 00 11,725,241 00 11,725,241 00
1890–91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,603,632 00 425,000 00 2,470,240 00 9,498,872 00 2,990,942 00 12,489,814 00 12,489,814 00
1891–92 ... . . . . . . . . . . . ................... . . . . . . . . 6,851,124 00 425,000 00 2,635,390 00 9,911,514 00 2.887,916 00 12,799,430 00 12,799,430 00
1892–93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........ 7,110,325 00 425,000 00 2,914,675 00 10,450,000 00 3, 150,420 00 13,600,420 00 13,600,420 00
1893-94 ... . . . . . . . . . . . . . . . ........................ 7,373,818 00 425,000 00 2,756,590 00 10,555,408 00 2,910,219 00 13,465,627 00 13,465,627 00
1894–95 . . . . . . . . . . . . . . . . . . . . . . . . . ................. 7,650,686 00 425,000 00 2,490,000 00 10,565,686 00 2,826,068 00 13,391,754 00 13,391,754 00
1895-96 . . . . . . . . . . . . . . . . . . . . . . . . ................. 7,891,149 00 425,000 00 2,598,665 00 10,914,814 00 3,098,229 00 14,013,043 00 || 14,013,043 00
1896-97 . . . . . . . . . . . . . . . . . . . . . . . . .................. 8,123,212 00 425,000 00 2,764,290 00 11,312,502 00 3,231,959 00 14,544,461 00 14,544,461 00
1897-98 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............ 8,350,547 00 425,000 00 3,218,450 00 11,993,997 00 3,335,658 00 15,329,655 00 15,329,646 00
1898–99 {3}. Purposes. . . . . . . . . . . . . . . . . . . ... 5,900,161 00 425,000 00 3,452,234 00 9,777,395 00 4,264,040 00 14,041,435 00 14,041,435 00
School “ ........................ 2,664,589 00 | . . . . . . . . . . . . . . . 36,000 00 2,700,589 00 | . . . . . . . . . . . . . . 2,700,589 00 2,700,589 00
1899–1900 } City Purposes...................... 5,993,396 00 425,000 00 3,416,833 00 9,835,229 00 24,202,318 88 14,037,547 88 14,037,547 88
t School “ . . . . . . . . . . . . . . . . . . . . . . 2,777,427 00 |. . . . . . . . . . . . . . . . 70,986 68 2,848,413 68 |... . . . . . . . . . . . . . 2,848,413 68 2,848,413 68

* Of this amount, under authority of Chap. 400 of the Acts of 1898, the School Committee are allowed for School purposes $2.80 on a thousand in the year 1898; $2.85 on a thousand in the year 1889; and $2.90 on a thousand in the year 1900 and thereafter. *This includes $122,669.88 interest and Sinking-Fund requirements on Sewerage Works loans, under Chap. 450, Acts of 1899.

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AVERAGE VALUATIONS AND BASES OF APPROPRIATION BILLS.

Average Valuation for 3 years, less Abatements, to December 31, in each year.

1899. . . . . . $1,039,316,493 00 | 1900

e & t e o $1,076,710,367 00 | 1901...... $1,114,501,306 00 | 1902. . . . . . $1,148,529,060 00.

*Product of Estimated aviajie o | Sinking-fund ount Total possible Actual,

YEAR. § mous co; * ro, "o" or
City purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . $7,992,473 00 || $4,117,628 25 || $12,110,096 25 || $4,226,304 00 $1,002 500 00 $17,338,900 25 || $16,523,443 25
1900–01 | School “ . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,920,350 00 78,035 31 || 2,998,385 31 |. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,998,385 31 || 2,998,385 31
City purposes............ . . . . . . . . . . . . . . . . 8,182,998 79 || 3,669,292 11 || 11,852,290 90 3,997,396 00 | 1,017,500 00 | 16,867,186 90 | 16,743,746 00
1901–02 so “. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,122,460 06 62,770 18 3,185,230 24 |... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,185,230 24 3,185,230 24
City purposes . . . . . . . . . . . to e o o £ to go is e e g o is a to o 7,912,959 27 3,384,596 00 11,297,555 27 3,623,110 00 | 1,010,000 00 15,930,665 27 | 15,930,665 00
*} School “ . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,789,304 44 glass 25 3,850,487 & ..... ..........l................ 3,850,487 69 || 3,494,487 69
City purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,154,556 33 || 3,478,354 71 || 11,632,911 04 || 3,966,294 00 | 1,000,645 00 | 16,599,850 04 || 16,599,849 CO

*}. “. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,904,998 80 88,627 29 || 3,993,626 09 | . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,993,626 00

* Of this amount, under authority of Chap. 448, Acts of 1901, the School Committee are allowed for school purposes $3.40 on a thousand, after the year 1901.

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