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$62,000,000 which they claim, then the peculiar condition would arise that the city had voted to expend $50,000,000 and could raise only $31,000,000 to pay for the purchase. The Edison plant, at South Boston, is reported to have enormous generating capacity. It is said to have been laid out and constructed with the idea of generating enough kilowatt hours of electricity to supply lighting facilities not only for Boston, but for the metropolitan district, and beyond. The Edison Company supplies electricity from this station to consumers in the territory extending from Framingham to the end of South Boston Point. If the city desired to purchase this plant, it is to be regretted that it did not exercise its right to purchase the stations and conduits, outside the city limits, as the South Boston plant is apparently more extensive than is needed to supply electricity for the city proper. The same may be said, in a less degree, of some of the properties of the Consolidated Gas Company. The Brookline plant, for instance, is situated both in Brighton and Brookline. It furnishes both gas and electricity. Its pipes, mains and conduits extend through the whole of Brookline and large portions of the City of Boston. If we purchase only the part situated within the city limits, which is all we can do now, we divide the property in such a way as to materially injure both the part that we acquire and the part which is left to the company. Under the provisions of chapter 34 of the Revised Laws, section 15, the Mayor, committees of the City Council and experts employed by the city to determine the value of plants offered for sale were authorized to examine the property and report upon its value and the desirability of its purchase. As far as I am informed nothing of the kind has been done by the Mayor, committees of the City Council or experts employed by the city. If the Street or Fire Department were going to purchase a horse of the value of two hundred dollars, the department, before purchasing, would have an expert examine as to the soundness of the horse and its market value. The city seems to be drifting toward the time of taking votes which will make a purchase of property (forming the most important financial proposition ever brought before an American city) without any attempt to ascertain the market value of the property which it proposes to purchase or its earning capacity. Inquiry is made of me as to the amount which may be necessary to pay for these properties. Although quite familiar with the plants of the Boston Consolidated Gas Company, I have never examined the plant of the Edison Electric Illuminating Company, or those of the Charlestown and East Boston Gas Companies, and not being an expert my opinion would be of little or no value. There are ways open to the City Council to get the opinions of experts on the subject under section 15 of chapter 34 of the Revised Laws.

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AUDITOR'S MONTHLY EXELIBIT.

GENERAL AND SPECIAL APPROPRIATIONS

FOR

19 O 5 – 19 O6.

AUDITING DEPARTMENT, CITY HALL, BOSTON, January 31, 1906.

HON. JOHN F. FITZGERALD,
Mayor of the City of Boston :

SIR, - The undersigned, in compliance with chapter 6, section 7, Revised Ordinances of 1898, herewith presents an exhibit of the General and Special Appropriations for the present financial year of 1905–1906, as shown in the books in his office, January 31, 1906, exhibiting the original appropriations, the balances brought forward from 1904– 1905, the amounts drawn January 31, the total expenditures, and the balance of each appropriation unexpended at that date; also a statement of the Debt, Sinking-Funds, and Right to Borrow January 31, 1906.

Respectfully submitted,
J. ALFRED MITCHELL,

City Auditor.

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Election Department. . . . . . . . . .
Engineering Department. . . . .
Fire Department. . . . . . . . . . . . . .
Health Department. . . . . . . . . . .
Hospital Department.........
§. Institution 8 De-
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Placing-out and Office Divi-
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Parental School. . . . . . . . . . . . .
House of Reformation......
Insane Hospital Department:
Boston Insane Hospital....
Insane in State Institutions,
Institutions Registration De-
partment. . . . . . . . . . . . . . . . . .
Pauper Institutions Depart-

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Boo Almshouse and HOS-
ital. . . . . . . . . . . . . . . . . . . . . . .
Afmshouse, Charlestown...
Epileptics, etc., care of.....
Pauper expenses.. . . . . . . . . . .
Office expenses.. . . . . . . . . . .
Steamer “John Howard ”..
Steamer “Monitor” . . . . . . . . . .
Lamp Department. . . . . . . . . . . .
Law Department . . . . . . . . . . . .

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