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ASSETS AND LIABILITIES.

Acts of 1870, CHAP. 76.

ASSETS.

School-houses. An estimated value of the land, buildings and funriture, for list of which see Auditor's Report, pages 306 to 309 inclusive,

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$6,756,200 00 $681,000 00

Public Library.— An estimated value of the land and buildings, . Other Public Buildings.—From the list of buildings on page 302 of the above-mentioned report, we have omitted "Faneuil Hall," as we are instructed by the City Solicitor that the City of Boston is restrained by law from selling or leasing the same. It is consequently of no pecuniary advantage to the city.

For a list of the buildings under charge of Board of Directors of Public Institutions, see page 301; for those under the supervision of the Committee on Public Buildings and the Superintendent of Public Buildings, see page 302, .

$5,994,700 00 Public Grounds and Parks. — Under this head we return Lowell and Washington squares as the only property which the city has a right to sell, as, with the exception of the Common and Public Garden, in the opinion of the City Solicitor, all other property of this class is appurtenant to the estates bordering on the several reservations; the conditions in the deeds of said estates, requiring that the several Squares and Parks shall be kept open forever. As the City of Boston is restrained by law from selling or leasing the Common and Public Garden, and estopped from any sale or profitable use of other Public Grounds, they are, with exception of those above mentioned, of no pecuniary advantage to the City of Boston. We return Washington and Lowell squares, $223,100.00

Cemeteries.—It is impossible to estimate the value of our Cemeteries, as all the older burial grounds, situated where land is most valuable, are so encumbered by tombs, which are private property, that a satisfactory estimate of the value of the real estate cannot be determined; as an approximate estimate they may be put at $1,770,450.00

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Other Real Estate, consisting of salable land in charge of the Committee of Public Lands, reserved lots, also land and houses in charge of the Joint Standing Committee on Streets, wharf property and islands in the harbor, for list see pages 296-297 and 298, . $2,030,600 00 Water Works.-Referring to the reasoning and consequent conclusions of our estimation for the year 1872, which placed the value of the Water Works at $7,060,659, we would say that since that date there has been added to the cost of the works by construction and new material (exclusive of current expenses) $282,278, which amount added to the valuation May 1, 1872, would place the present value at $7,342,937, on which amount it is returned,

$7,342,937 00 Fire Apparatus.-The apparatus used in the City of Boston for the extinguishment of fires is as follows, viz.: Steam Fire Engines with their appliances, Hose Carriages, Hook and Ladder Carriages, Extinguisher Wagons, Coal Wagons, spare apparatus, an estimated value of the same being $335,878 00

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Trust Funds. — By reference to the Auditor's Report it will be found that the City of Boston holds Trust Funds to the amount of $673,604.07. But as these funds cannot be sold or used for the general purposes of the city, and as the City of Boston is not the beneficiary of any of these funds, their aggregate amount is stated but not returned as an asset of the municipality, $673,604 07 The Sinking and Consolidated Street Improvement Funds. For a statement of which see page 13 — marked AA, $13,926,777 92

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Reference being made to the Report of the Auditor, herewith transmitted, we return in accordance with the requirements the total indebtedness of the City of Boston, May 1, 1873, to be as follows:

The debts of Roxbury and Dorchester, the Unfunded Debt of the City of Boston and Bonds issued for various purposes, for detail of which see pages 228 and 229, exclusive, of Water Loan-marked A,

For a Recapitulation of the objects for which such indebtedness was incurred and funded, see pages 238 and 239-marked B,

$24,928,445 33

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$22,854,855 69

Bonds issued on account of Water Works, for detail of which see pages 240 and 241-marked C, .

Debt of the City of Roxbury remaining unpaid, assumed by the City of Boston by the Act of Annexation, for detail of which see page 226 — marked D, Debt of the Town of Dorchester remaining unpaid, assumed by the City of Boston by the Act of Annexation, for detail of which see page 227 —marked E, The Unfunded Debt of the City of Boston, for detail of which see page 229 -marked F,

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$6,912,711 11

$618,050 00

$167,500 CO 00

$1,288,039 64

$31,841,156 44

The Consolidated Debt of the City of Boston is shown by the statement of the Auditor, for which see page 244-marked G,

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$31,841,156 44

And classification of the debt, by statement, on the same page-marked H.

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$5,121,680 00 $5,017,444 00 $5,045,023 00 $5,972,504 00 $7,320,092 00

1864.

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County ?
State?

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Rate per Thousand?

Debt of?

when due?

Rate of Interest?

(See Table.)

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If Water Works, Capacity?

do. Cost? $250,000.

Fire Department-Number of Engines, etc.? 2 Hose Carriages. 1 Hook & Ladder Carriage. 1 Steam Fire Engine.

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Cost of Teaching, per Scholar, 1872? Average of $17.62.
Number of Children from 5 to 15 years of age in 1872 ? 1,080.

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Number of Residents doing business in Boston?

Communication with Boston? Steam and Horse Railroads and Highway.

Steam Railroads? Boston & Maine and Lowell.

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Number of Passengers carried per year? 876,400.

Industrial Pursuits? Brick, Button, Carriage Manufacturing, Ship Building, Print Works,

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