BY THE BOARD OF ASSESSORS.

Total amount of the Assessors' Valuation and Tux leviel on the Real and Personal Property of the several Wards of the City of Boston in the years 1868, 1869, and 1870, compared.

Assessors' Valuation of the Real and Personal estates, and number of Polls in each of the Sixteen Wards of the city, on which Taxes were assessed in the years 1869 and 1870.

Taxes are assessed as of the first day of May in each year.

Totals, $344,878,100 $365,593,100 $224,949,200 $218,496,300 54,242 56,926

* The town of Dorchester was annexed in this year.

STATEMENT showing the ASSESSORS' VALUATION of the Real and Personal Property of the CITY OF BOSTON on the first day of May, for thirty-five years, 1835 to 1870, inclusive.

Also, the amount and rate per cent of increase in each period of tcn years.

The valuation on the preceding pages excludes all the property owned by the city, which is never estimated by the City Assessors. In the State Valuation, this property is all estimated and taxed.

Real and Personal Property and Income are all taxed at the

same rate.

The rate for 1870 was $15.30 on every thousand dollars.

*The City of Roxbury, with a valuation of $26,551,700 united with Boston, 1867. †The town of Dorchester, with a valuation of $20,315,700, united with Boston, 1869.

The following items are not estimated in the foregoing valua tion, viz.:

All houses of religious worship, and the pews and furniture of the same. All tombs, and rights of burial.

The personal property of all literary, benevolent, charitable and scientific institutions incorporated by the State; and all the real estate belonging to such institutions, which is actually occupied by them or their officers for the purposes for which they were incorporated.

United States Securities and all shares in Massachusetts corporations owned by individuals.

All property belonging to the United States Government.

All property belonging to the Commonwealth, except real estate, of which they may be in possession under a mortgage for conditions broken.

The income of all officers holding a commission from the United States Government.

Household furniture of every person, not exceeding $1,000 in value; and his wearing apparel, and the tools necessary for carrying on his business, under $300.

The income of all persons to the amount of $1,000; all income above that amount being taxable.

HOTELS, DWELLING-HOUSES, VACANT HOUSES, VACANT LANDS, ETC.

The following table, prepared by the Board of Assessors, shows the number of hotels, dwelling-houses, stores, vacant houses, the number of feet and value of vacant land in the city, May 1. 1870, excluding the Common and Squares, applicable to building purposes; also the number of feet and value of the marsh and

*The above amount does not include the feet of land in the islands in the Harbor, the principal of which are Breed's, Deer, Long and Thompson's, containing about 304, 134, 216, and 140 acres respectively, exclusive of marshland.

+ In addition to the above, the Commonwealth holds the fee of 387,320 square feet of land in Ward 6, and 625,104 square feet in Ward 9, upon which no valuation is placed, as no taxes can be assessed.

252.700

505,900