EXPENDITURES, ORDINARY AND EXTRAORDINARY,
IN YEAR 1921-22.

Total ordinary and extraordinary, $63,066,243 or $5,588,333 more than in 1920-21. For maintenance of departments (excluding Water Service and Printing Department), $36,128,513 (including $11,167,921 for School Departments); for City and County interest, $3,415,646; sinking-fund requirements, $783,318; serial loan payments, $1,528,914 (making all debt requirements, excluding Rapid Transit, $5,727,878); for Water Service (including Metropolitan water assessment, interest on debt and extension of mains), $3,233,728 (covered by water revenue), State tax $4,262,300 (regular) and $200,937 (special for benefit of soldiers and sailors of World War); other regular Metropolitan and State assessments, $1,725,285; Printing Department, $387,706 (covered by revenue); special appropriations from Tax Levy, $4,128,151; special appropriations from Parkman Fund income, $254,575. Total ordinary expenditures, $56,049,073 or $4,295,285 more than in 1920–21. Total expenditures for departments only, $2,342,270 more than in 1920-21. Department increases of expenditure in excess of $25,000 over the year 1920-21, were Assessing Dept., $26,190; Fire Dept., $63,672; School Depts., $1,269,993; Police, $307,766; County of Suffolk, $143,481; Overseers of Public Welfare, $259,881; Soldiers' Relief, $614,157; Library, $67,670; Health, $38,887. Regular appropriations unexpended by the departments and accounted as surplus reached the noteworthy total of $596,579. Decreases of expenditure from 1920 were Public Works Dept., $447,590; Institutions Dept., $85,262; Election Dept., $69,562; Park Dept., $63,260; Hospital Dept., $7,120; Collecting Dept., $4,534; Weights and Measures Dept., $3,209. Extraordinary expenditures for permanent improvements (i. e., loan appropriations, etc., including unused portions from previous year), $5,433,676, of which $934,252 was for Rapid Transit construction; $987,294 for Stuart St., land damages and construction; $974,138 for sewer construction; $939,918 for making of highways; $582,783 for East Boston Ferry improvements; $95,041 for sea wall, etc., Roxbury Canal; $56,322 for Jail hospital; $72,988 for playgrounds; $169,214 for park and recreation buildings; $43,805 for High Pressure Fire Service; $427,236 for public buildings and sites; $150,686 for other objects. For Rapid Transit debt requirements, $1,583,494. Total extraordinary, $7,017,170 or $1,327,097 more than in 1920-21. Of the 1921 loans, the amount expended with in the same fiscal year was $3,715,223 or 67.92 per cent.

RECEIPTS, ORDINARY AND EXTRAORDINARY,
IN YEAR, 1921-22.

Total ordinary and extraordinary (less refunds of $105,826), $62,508,035. Balance on hand from previous year, i. e., cash not appropriated, $3,864,543. Total available for expenditure. $66,372,578. Gross general income (including school revenue, $389,526), $51,220,412, of which $39,394,394 was from property and poll taxes (including City Bank tax,

$444,611); $3,842,328 from income tax (from State) and $4,985,521 corporation and other taxes (from State, street railways, etc.), or $48,222,243 total tax receipts, which exceeds 1920 total by $294,794. Total income of Water Service, $3,473,059; other income credited to appropriations (including $419,038 to Printing Department), $523,084. Income credited to special appropriations, $12,549. Parkman Fund income transferred to ordinary, $204,133.

Total ordinary income, $55,327,411 (net).

Profits of Water Service applied to payment of City Debt, $145,000. Excess of actual ordinary income over estimated income remaining in Treasury at close of financial year ending Jan. 31, 1922, $2,039,134. was credited to "Special Account, 1921-22," to meet unpaid bills belonging to the year 1921-22.

This

In addition to this surplus at close of year, there were accounts receivable, i. e., 1921 and prior taxes amounting to over $7,000,000.

Extraordinary receipts: From loans, $5,469,500; Rapid Transit revenue, $1,690,206; miscellaneous, $20,918. Total, $7,180,624. Balance from preceding year, $2,939,614. Total available for extraordinary purposes, $10,120,238.

HOW THE CITY DOLLAR WAS SPENT IN YEAR 1921-22. For Public Schools, 24.93 cents; Public Works, 15.56 cents; State Tax and Assessments, 12.48 cents; Debt Requirements, 11.55; Police Dept., 8.0; Fire Dept., 6.54; Institutions and Poor Relief, 5.51; General Government, 4.25; County Courts, Etc., 3.66; Hospitals and Health, 3.49; Public Recreation, 2.62; Public Library, 1.41, making a total of 100 cents. This excludes all expenditure from loans, etc., but includes Special Appropriations from Tax Levy and other General Income.

The revenue of the departments (i. e., $5,754,123) amounted to 15.29 per cent of their gross expenditures. The revenue of Public Service Enterprises alone (including Water Service, Printing Plant, Markets, etc.) amounted to $4,049,724 or $270,183 more than their total expenditures. The fractions of the dollar above stated represent net expenditure, computed after deducting department revenue.

Revenue from another closs of public service enterprise, i. e., Rapid Transit subways and tunnels, $1,690,206 or $106,712 more than the interest and sinking fund requirements of the Rapid Transit debt in 1921.

PUBLIC IMPROVEMENTS FINANCED FROM GENERAL INCOME INSTEAD OF LOANS.

In the five fiscal years, 1916 to 1920, inclusive, the total expenditures from General Income for various improvements (such as were formerly financed from loans) amounted to $10,012,613, or $5,588,187 for streets, sidewalks, and bridges; $3,215,147 for new schoolhouses, etc., $526,501 for parks, playgrounds, etc., and $682,778 for other objects.

BOSTON'S LIABILITY FOR PART OF METROPOLITAN DEBT, ETC., 1922.

The City's liability for part of the State's Contingent Debt, i. e., the debt incurred during the past 30 years for Metropolitan parks, sewers, water supply, etc., amounted to $28,109,541 on July 1, 1922, or $1,566,053 less than in 1921 and $5,631,906 less than in 1917. It is divided thus: Water debt, $18,021,432; park debt, $4,167,951; sewer debt, $3,942,100; Charles River Basin debt, $1,978,058. The percentages of each division which are levied in annual assessments on Boston are for 1922; 73.5133 on water debt; 57.5862+ on most of the park debt; 45.39 on most of the sewer debt, and on C. R. Basin debt the same as on park debt.

Metropolitan assessments paid by Boston in 1922: Water, $1,784,257 (paid from water revenue); park, $906,067; sewer, $427,339; C. R. Basin, $216,161; total, $3,333,824, of which 55 per cent was for debt requirements and 45 per cent for maintenance.

For the water assessment paid to State in 1921 the City received water which it sold for $2,991,187, showing gross profit of $1,032,659 or 52.73 per cent.

NET DEBT PER CAPITA IN LEADING CITIES, 1921 (BY RANK).

Cincinnati, $190.06; New York, $182.93; New Orleans, $109.52; Pittsburgh, $107.92; Boston, $107.29 (with population wrongly estimated at 751,766. Should be $99.10 with population estimated at 813,895); San Francisco, $96.75; Philadelphia, $81.16; Los Angeles, $75.03; Figures are approximate, as population had to be estimated. (See U. S. Census Bureau's Financial Statistics of Cities, 1920, Preliminary Reports.)

The per capita figures are high for New York, Boston and Cincinnati, as compared with other cities, because of their extensive investments in public service enterprises. Boston's debt for subways and tunnels being 38 per cent of the whole debt and the interest and sinking-fund dues payable from the revenue earned, it should be classed as investment debt and kept separate from the debt for non-productive outlays met by taxation. Hence the per capita net general debt of Boston in 1921 was $60.80, not $99.10, assuming that the population was 813,895 in Jan.

INCREASE OF PUBLIC DEBT IN LEADING CITIES, 1909-1919 (RANKING FROM HIGHEST).

The net debt in the 10-year period increased as follows: (1) San Francisco, $32,467,022 or 307.24 per cent; (2) Detroit, $17,173,184 or 188.41 per cent; (3) Cleveland, $40,746,085 or 126.28 per cent; (4) Buffalo, $18,339,700 or 92.18 per cent; (5) Baltimore, $29,196,115 or 80.36 per cent; (6) Philadelphia, $56,924,973 or 67.10 per cent; (7) New York, $401,064,232 or 65.94 per cent; (8) Pittsburgh, $14,514,966 or 37.77 per cent; (9) Boston, $11,275,726 or 15.50 per cent. (See U. S. Census Bureau's Financial Statistics of Cities, 1909 and 1919.)

All of Boston's increase was Rapid Transit debt, representing a 4 per

cent investment. Omitting this, there was a decrease of $5,651,837 or 9.61 per cent in Boston's net debt during the period stated.

TOTAL REVENUE RECEIPTS PER CAPITA IN LEADING CITIES, 1920 (BY RANK).

Los Angeles, $73.52; Boston, $65.93 (as corrected according to approx. population); Pittsburgh, $54.28; New York, $53.49; San Francisco, $51.99. Philadelphia, $45.27; Chicago, $40.89. (See U. S. Census Bureau's Financial Statistics of Cities, 1920, Preliminary Reports).

GENERAL DEPARTMENT EXPENDITURES PER CAPITA IN LEADING CITIES, 1920 (BY RANK).

Boston, $42.07 (as corrected); Pittsburgh, $39.70; New York, $38.81; Los Angeles, $36.94; Philadelphia, $32.52; San Francisco, $31.80; Chicago, $29.78. (See U. S. Census Bureau's Financial Statistics of Cities, 1920, Preliminary Reports.)

EXPENDITURES FOR SCHOOL MAINTENANCE PER CAPITA IN 1920 (BY RANK).

Los Angeles, $14.82; New York, $12.32; Boston, $12.10 (as corrected); Pittsburgh, $11.82; Cleveland, $10.42; St. Louis, $9.40; Chicago, $8.88; San Francisco, $8.20; Philadelphia, $7.73; (See U. S. Census Bureau's Financial Statistics of Cities, 1920, Preliminary Reports.)

EXPENDITURES FOR PUBLIC IMPROVEMENTS PER CAPITA IN LEADING CITIES, 1920 (BY RANK).

Los Angeles, $20.62; Pittsburgh, $15.51; Chicago, $13.92; San Francisco, $12.14; Philadelphia, $8.68; New York, $8.23; Boston, $7.42 (as corrected according to approx. population). (See U. S. Census Bureau's Financial Statistics of Cities, 1920, Preliminary Reports.)

ASSESSORS' STATISTICS FOR 1921.

On account of delay in issuance of the Assessing Department's annual report for 1921, the tables relating to buildings, land, etc. by wards, were omitted from this Municipal Register. The summaries for the 26 wards as of April 1, 1921, are as follows: Number of dwelling-houses, 78,628; miscellaneous buildings, 12,529; hotels, 135; stores, 15,073; vacant houses, 1,470; buildings erecting, 66; square feet of land, 810,318, 727, of which 296,836,730 sq. feet or 36.63 per cent is vacant land; 76,753,738 square feet marsh and flats, said total being 16,865,042 sq. feet (i. e. 387 acres) less than in 1915. One-third of all the vacant land is in Ward 23 (West Roxbury) and 56.32 per cent of the flats is in East Boston.

VITAL STATISTICS OF BOSTON, ETC.,

1921.

In calendar year 1921, total number of deaths, 10,220 or 1,381 less than in 1920. Death rate for 1921, 13.48 (if computed on basis of mid-year

population of 757,634 to conform with U. S. Census of Jan. 1, 1920), or if deaths of non-residents (i. e., 1,815) less those of residents outside of City (i. e., 741) are deducted, 12.07. Corrected death rate 12.43 (instead of 13.48) computed on approximately actual population on July 1, 1921, viz., 821,907 or, with deduction for non-residents, etc., 11.13. Deaths of children under 1 year of age, 1,499 or 467 less than in 1920. Infant death rate, 77.27 per 1,000 live births. Deaths from influenza, 22 or 457 less than in 1920; pneumonia, 893 or 468 less; heart disease, 1,462 or 12 less; tuberculosis (all forms), 877 or 79 less; suicides, 102 or 2 more; homicides, 33 or 5 less; motor-vehicle accidents (inclu. street-car) 104 or 14 more. Typhoid fever death rate, 0.32 per 10,000 population.

Number of live births in 1921, 19,445 or daily average of 53; birth rate per 1,000 of estimated population in 1921, 23.66; ratio of births to deaths in 1921, 190 to 100.

Death rates (approx.) for 1921 in other large cities, according to U. S. Census Bureau, Division of Vital Statistics: New Orleans, 16.4 (highest); Cincinnati, 14.1; Los Angeles, 13.9; Pittsburgh, 13.9; Baltimore, 13.8; San Francisco, 13.5; Philadelphia, 12.7; Buffalo, 12.0; St. Louis, 12.0; New York, 11.2; Cleveland, 10.5.

The death rate in Mass. declined from 18.2 in 1900 to 16.2 in 1910 and to 13.9 in 1920. In 1921 it was 12.3 (approx.) the lowest ever recorded. Throughout the U. S. the year 1921 showed unprecedented improvement in the saving of human life.

MARRIAGES AND DIVORCES, 1921.

In year 1921, total marriages in Boston, 8,241, of which 5,071 were of residents, 3,170 non-residents; in 1,624 cases the bride only was a resident and in 423 the groom only. In 3,851 cases both were native born, in 2,598, both foreign born; in 999 cases the bride was native and the groom foreign born; in 793 cases the bride was foreign and the groom native.

Divorce statistics are compiled by counties, being in charge of the clerks of courts. Number of libels for divorce during 1921 in Suffolk County, 1,498, of which 1,289 were granted, i. e., 923 to wives and 366 to husbands. In 663 cases the cause stated was desertion; in 416, cruel treatment. About 3 out of every 4 petitions were granted and only 10 per cent contested. Total number of divorces per 100,000 population in Massachusetts, 98 in 1921, 61 in 1916, 57 in 1910. In 1916, in United States, the number per 100,000 inhabitants was 112.

RETIREMENT LAWS AND PENSIONS.*

By Chapter 619, Acts of 1910, amended by Chapter 338, Acts of 1911, cities and towns are authorized to establish the retirement and contributory pension system therein set forth and applying to all municipal employees alike. No action was taken under the provisions of these laws in Boston

See page 151 for schocl-teachers' pensions.