The Auditor having presented the preceding summary, would call attention to the details of the report which follow in their regular order, and in the appendix will be found an elaborate and valuable article on the subject of the taxes paid on personal property by the citizens of Boston, as compared with those paid in other portions of this country, prepared by Thomas Hills, Chairman of the Board of principal assessors.

Respectfully submitted,

ALFRED T. TURNER,

Auditor of Accounts.

APPROPRIATIONS AND PAYMENTS.

CITY AND COUNTY.

1870-71.

Statement in brief of the General and SPECIAL APPROPRIATIONS made by the City Council to meet the Expenditures of the CITY OF BOSTON and the COUNTY OF SUFFOLK, for the financial year which began with the first day of May, 1870, and ended with the last day of April, 1871, with the revenue added to those appropriations as authorized by ordinance, and balances from 1869–70; also of the payments by Drafts made by the Mayor and other authority on the Treasurer against said Appropriations, by which is shown the result of the year, with the balance carried to the Sinking Funds for the redemption of the Debt of the City.

The excess of Expenditures over the Appropriations in some cases was met by Transfers from the Reserved Fund and other Appropriations, duly authorized by the City Council, and in other cases by authorized Loans. These transfers are shown by tables on pages 61, 62, 63.