Deeds held by the City January 31, 1903, under Sale for - Unpaid Assessments. – Concluded.

t; Amount § Name to Whom ASSESSed. | Assessments. Estate. Of Assess

Bot mentS. Brought forward. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - * * * * * * * * $7,574 02 23...| George P. King. . . . . . . . . . . . . . }*...lios Huntington ave....] Loo il 23. David Cushing, 2d........... to...] to Huntingtonave.... 157 96

23. . . John N. Roberts...... . . . . . . . . } Horneo. . Worthington St., Cor.

Smith St..... . . . . . . . . 133 29 23..| Maurice J. Moylan........... { onent..| 130 Longwood ave..... iss 37 23...| Henry Dobbins............ .# *| on Parker at.......... 300 12 23...| Henry Dobbins...... . . . . . . . . }*... is parkerst.......... 270 23 1...| Central-sq. Baptist Society... Taxes 1900...| Trenton St. ... . . . . . . . . 3 56 7...] Alice G. Richardson......... Taxes 1900... 31–33 Winter St........ 1,736 76 11...] Julius Goodman.............. Taxes 1900...| Aberdeen St. .......... 69 70 11... Julius Goodman.............. Taxes 1900...| Aberdeen St............ 78 92 11... Julius Goodman.............. Taxes 1900... Lot 1, Aberdeen St. . . . . 65 29 11...] Julius Goodman.............. Taxes 1900...| Lot 2, Aberdeen St. . . . 68 23 11... Julius Goodman.... . . . . . . . . . . Taxes 1900...] Lot 8, Aberdeen st... 65 29 11... Julius Goodman.............. Taxes 1900...| Lot 4, Aberdeen St. ... 65 29 11...! Julius Goodman.......... . . . . Taxes 1900...| Lot 5, Aberdeen St. ... 65 29 20...] Annie L. Moore........... ... Taxes 1900...| 39 Spencer St..... . . . . . . 81 46 20..j Annie L. Moore..... © & © to e o o a m Taxes 1900...| 44 Spencer St. . . . . . . . . . . 74 07 25. Albert J. Hall................ Taxes 1900...] No. side Bayard st... . 2 11 15..] Robert ProVan. .............. Taxes 1901... 377–381 W. Broadway.. 521 50 23...] Edward N. Burt........ ..... Taxes 1901...| Lot 125 Washington av. 2 98 23. . . Mary C. Richards............ Taxes 1901... Lot 87, Willow st...... 2 98 23..] Alice A. Russell.............. Taxes 1901... Lot 75, Cornell St...... 2 98 24. . . Edward N. Burt ............. Taxes 1901... 15 Mellen St....... . . . . 81 95 Total . . . . . * e o e o e o 'o e e e s e a • * * * * * * * g o os o os e e - - - - - || 0 to o e e o e s is e s e e e s e e < * * * * * * * * $12,831 46

28 STATE STREET, Boston,
May 13, 1903.

JAMES H. DoDGE, ESQ.,
Auditor of the City of Boston :

DEAR SIR, - As requested by you, I have examined the books and accounting affairs of the Collector of the City of Boston for the fiscal year which ended with the 31st day of January, 1903, and have the honor to report to you as follows:

REPORT.

The general summary or balance sheet of the Collecting Department for the 31st of January, 1903, is as follows:

The balance carried from the year 1901–1902 is made up of all debits on the Collector’s books due and uncollected at the close of that €3.I’. y The second item is composed of the general tax levy committed by the Assessors for the year, and of miscellaneous bills due to various departments. The third item is for additional charges of the same nature as those just mentioned, coming to the surface from previous years. The fourth item embraces such other or miscellaneous dues to the city as are not included in the two previous ones, and are, as stated, simply cash deposits. This cash is received from hundreds of different sources by the Collector, including individuals and many — indeed most — city departments. The Collector, as a rule, has no way of knowing if all the moneys really due the city from different parties or departments are truly rendered. Such sums in the aggregate amount to many hundreds of thousands of dollars every year, and much has, of necessity, to be taken upon faith by him. Of course, I had also to accept as true the returns made to the Collector; and, even were such a thing practicable, an examination of all city departments contributing these moneys would not reveal with certainty the accuracy of these receipts. It is my belief, though, from a pretty wide observation of the city departments covering a good many years, that in such matters the city in the main is being honestly dealt with. Following is a partial analysis of this item of $3,471,292.17 of cash deposits, which I think will be of interest :

Income from Trust Funds $26,922 64 Clerk of Committees 51 1 00 City Messenger . * * 8 55 Boston Pneumatic Transit Co. 384 31 Conscience Fund se we 68 00 Duplicates and Over-payments 3,372 49 Hay Scales . to to •o 169 24 Liquor Licenses so 1,425,581 74 Metropolitan Sewers 7,002 38 Pedlers’ Licenses . 2,425 00 Public Celebrations 269 77 Soldiers’ Relief 146,619 69 Corporation Tax © 1,010,767 08 Corporation Bank Tax . 20,782 23 Street Railway Tax 326,819 95 Overseers of the Poor 13,783 89 Interest e e 143,653 39 County of Suffolk . 162,982 30 Cemetery Department 35,534 37 City Clerk’s Department 4,885 25 Collector’s Department . 29,921 33 Health Department 830 95 Hospital Department 74,134 20 Market Department 375 11 Police Department 24,203 52 Registry Department e 4.33 50 Water Department g o & & e 3,701 00 Weights and Measures Department e * 5,149 29

Total . e o o se ge . $3,471,292 17

Finally, I verified the Collector’s returns of receipts by the books of the Auditor, as he must receive a duplicate of every report rendered to the Collector, which, of course, is a decided and salutary check. Per contra: The Collector is credited with item one — $25,475,550.62 — which was the total amount paid during the year to the City Treasurer. The correctness of this amount is verified by receipts given by the Treasurer, and by his annual report under date of February 19, 1903, and also by the books of the Auditor.

Following is an analysis or exhibit of the various purposes of this sum of money :

Appropriations . o o g e so $3,171,968 22 Sinking Funds . e e o e & 462,471 38 Special Funds e e o * e e 8,745 80 General Revenue, City . o e e 21,658,847 48 General Revenue, County . o to e 173,517 74

$25,475,550 62

The correctness of item two — “Abatements,” $597,424.70— is verified by duplicate returns from the Assessors or others to the Auditor.

The third item — “Balance uncollected,” $7,294,187.84 — is constituted of all dues of whatsoever nature which had been committed or rendered for collection and were still unpaid January 31, 1903.

I have inspected the composition of this item very closely, and following is a summary of it by years:

1885–1886 . . . . . . . 480 00 1886–1887 . . . . . . . 200 00 1887–1888 . . . . . . . . 46 67 1888–1889 . . . . . . . 209 46 1889–1890 . . . . . . . 7,210 66 1890–1891 . . . . . . . 251 25 1891–1892 . . . . . . . 1,497 60 1892–1893 . . . . . . . 13,679 01 1893–1894 . . . . . . . 10,107 01 1894–1895 . . . . . . . 22,910 86 1895–1896 . . . . . . . 50,721 26 1896–1897 . . . . . . . 52,981 81 1897–1898 . . . . . . . 40,742 58 1898–1899 341,240 17 1899–1900 383,237 76 1900–1901 1,600,053 79 1901–1902 553,031 24 1902–1903 4,215,550 71

Total $7,294,187 84 This balance, looked at as a whole, is very perplexing on account of its bigness, and it is only by breaking it into pieces that its cause and significance can be understood. Since the close of the year—January 31 — over $2,200,000 has been collected and abated, which leaves about $5,000,000 to be accounted for. About $850,000 of this amount is for betterment and sewer assessments, which are uncollectible at present because of suits brought against the city for reduction or abatement, and until the courts are through with the matter nothing can be done. Over $1,200,000 of the rest of the balance is for poll taxes unpaid — covering a period of five years — and which, I fear, judging from the past, never will be paid. Everything which was due back of the year 1898–99 having been abated as worthless, I presume the same fate is awaiting most of the million and a quarter now remaning upon the books. During these five years over 170,000 polls annually have been assessed and less than a third have been paid. Each year a smaller percentage of men pay, and there is a constantly decreasing income from it, and a constantly increasing balance of uncollected dues because of it. After looking into this unfortunate condition of things carefully, my verdict is that the fault is not the Collector’s, for I know he is doing his best with an impossible task, as his predecessors did, and with practically the same result. The trouble is caused by a lack of civic pride and sense of obligation upon the part of citizens of Boston, two-thirds of whom will neglect or evade in every possible way the payment of this very small and just tax. Deducting the above-mentioned amounts for betterments and poll taxes, a balance is left of about $3,000,000, representing the tuncollected dues — not before specified—for the past year and the eighteen preceding ones. When one takes into consideration he vast sums committed for collection during this period — last year about $23,000,000 — I consider this result creditable to the department. There is a small balance of $1,638.35, a residue from sales of real estate for unpaid taxes, in the hands of the Collector, but not represented on the general books, the correctness of which I proved. As a result of my examination I can say that the very responsible affairs of this department are being faithfully, honestly and efficiently administered.