Auditor of Accounts
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HOUSE DOCUMENT. No. 43 ABSTRACT OF THE REPORT Of THE AUDITOR OF ACCOUNTS Of THE commonwealth ofmassachusetts FOr The YEAr ENDING DECEMBER 31, 1888. BOSTON: WRIGHT & POTTER PRINTING CO., STATE PRINTERS, 18 Post Office Square. 1889. Commoufomllk oi ISassaxjyiisrits. Auditor’s Department, Boston, Jan. 30, 1889. Hon. William E. Barrett, Speaker of the Souse of Representatives. Sir ; In compliance with chapter 207 of the Acts of 1884, I have the honor to present herewith an abstract, in print, of the annual report of this department for the year ending Dec. 31 , 1888. Very respectfully, CHARLES R. LADD, Auditor. Cnmmontomltlj ai Sbssadntsctts. Auditor's Department, Boston, Jan. 30, 1889. To the Honorable Senate and House of Representatives. I have the honor to present the fortieth annual report of this department, it being for the year ending Dec. 31, 1888. Arrangement of the Report. The report consists of two parts. The first part exhibits, summarily and in detail, the revenue transactions of the year, tabulated and arranged in exact conformity to the re- quirements of chapter 16 of the Public Statutes. The second part shows in like manner the transactions on account of the several sinking funds, also of the trust and other funds, and contains full information upon all matters of public interest relating to the funded debt. And first of revenue transactions. Revenue Receipts and Payments. The receipts and payments on account of revenue for the year, including cash in the treasury, arc summarily shown in the following statement: Cash in the treasury Jan. 1, 1888, . $1,242,036 31 received during the year, . 14,749,108 48 Total, $15,991,144 79 Payments during the year, .... 14,173,108 14 Cash in the treasury Jan. 1, 1889, . $1,818,036 65 6 AUDITOR'S REPORT. [Jan. These aggregates are analyzed, detailed and tabulated in compliance with the law, 'in the following numbered state- ments : Statement No. 1., pages 22, 23, 24 and 25, is a general exhibit of the receipts and payments. Statement No. 11., page 26, shows the sources of the revenue. Statement No. 111., page 29, shows the revenue receipts in detail. Statement No. IV., page 105, shows the revenue payments for the year. Statement No. V. shows the revenue and the expenses, paid and unpaid, in 1887 and 1888. Statement No. VI. shows the expenses properly belonging to the years 1887 and 1888, with the appropriations for 1888. Statement No. VII. shows the expenses of 1888 in detail. Comparative Results. The following is the summary of the expenses, paid and unpaid, belonging to the years 1887 and 1888, so far as they have been presented, or are known to this department. For particulars, Statement No. Y. may be consulted : 1888. 1887. Ordinary expenses, $2,329,566 43 $2,219,922 70 Exceptional expenses, .... 6,031,234 74 5,639,980 87 Totals, $8,360,800 17 $7,759,909 57 Deduct taxes of corporations, national banks, etc., distributed to cities and towns, etc., under the law, . 3,343,840 78 2,731,189 66 Actual expenses, .... $5,010,959 39 $5,028,719 91 These results may be changed to some extent by out- standing bills not yet presented to this department. Estimated and Actual Revenue. In the following table, the estimated revenue of 1888, the amount actually received, and the sources from which it was derived, are given : 1889.] HOUSE —No. 43. 1 Estimated Revenue. Actual Revenue. SOURCES OF REVENUE. 1888. 1888. Balance State tax, 1887, . f 67 50 867 50 Corporation taxes, net, .... 626,000 00 692,136 21 Bank stock taxes, net, .... 375,000 00 448,453 89 Savings bank taxes, .... 898,000 00 924,566 11 Insurance companies’ taxes and li- censes, including Massachusetts Hospital Life Insurance Company, . 260,000 00 292,661 09 Excise tax on life insurance companies, 100,000 00 106,877 47 Gas commissioners’ tax, . 11,300 00 10,860 35 Hawkers’ and peddlers’ licenses, . 18,000 00 21,496 00 State Prison income, .... 20,000 00 18,597 98 Massachusetts Reformatory income, . 30,000 00 41,034 42 Almshouse, Women’s Prison, State Farm and Reform School income, . 12,000 00 20,486 24 Secretary’s fees and commissions, . 18,000 00 24,459 60 Cities and towns for support of pau- 45,000 00 86,721 70 pers, Railroad commissioners’ tax, . 23,750 00 23,710 59 Fees from courts of insolvency, . 12,000 00 12,177 35 Liquor licenses, 260,000 00 386,010 88 Confiscated liquors, .... 2,000 00 2,600 00 Foreign railroad companies’ tax, . 30,000 00 24,518 75 Coal and mining companies’ tax, , . 5,500 00 3,880 72 - State Prison industries, .... 71,698 24 Corporation taxes, 1885, 1886 and 1887, due and unpaid, 130,000 00 156,835 76 Bank taxes, due and unpaid, 1886 and 1887, 3,212 08 4,164 14 on Interest deposits, .... 30,000 00 77,705 03 Miscellaneous, 25,000 00 30,629 89 Cash in the treasury Jan. 1, 1888, . - 1,242,086 31 Totals, 82,823,829 68 84,674,176 17 Direct State tax received, 2,248,156 00 Actual revenue, 1888, f 6,922,380 17 ' / The above from table is made Statement No. 1.,’ pagrei 22. • o rru i the cash in the treasury January 1 was not included in the column of estimates for the year. An examination of the item of actual net revenue from “bank stock taxes” may lead to misapprehension, if not explained. The gross receipts from bank taxes amounted to $1,062,275.29. The amount distributed to savings banks, etc., under the laws, was $1,078,952.81, or $16,677.52 in excess of the amount received. The actual amount of the bank taxes of 1888, so distributed, was $613,821.40, leaving $448,453.89 net rove- 8 AUDITOR’S REPORT. [Jan. nue, as shown above. In addition to the amount of the taxes of 1888 distributed, there was also distributed the sum of $465,131.41, which sum was held by the treasurer of the Commonwealth at the date of my last report, awaiting the decision of the Supreme Court of the United States upon the question of the constitutionality of our law taxing the stock of national banks. The court sustained the law, and the amount held by the treasurer was distributed, thus swell- ing the payments on this account to $1,078,952.81 in 1888, as appears in Statement No. 1., on page 25. General Statement of Expenses. The expenses of 1888 are given in a general grouping, which embraces all the departments and the public purposes for which appropriations were made by the last Legislature. Such details of the business of the year as can be pre- sented within the proper limits of the text, will follow this statement. Interest, $1,458,729 46 Legislative department, 303,368 27 Executive and other departments, 103,823 82 State House and Commonwealth Building, etc., . 67,790 93 Sundry commissions, 178,097 85 Printing, 98,466 88 Educational, including State Library, .... 164,134 12 Judiciary, 234,331 07 Public buildings, 167,277 09 Agriculture, including scholarships, etc., .... 46,008 50 State and military aid, including expenses, . 876,003 28 Charitable, 552,572 60 Reformatory and correctional, 654,208 36 Military, 273,515 71 Troy & Greenfield Railroad and Hoosac Tunnel, . 3,458 21 Prison and Hospital Loan Sinking Fund, .... 60,000 00 Commonwealth’s Flats Improvement Fund, . 10,000 00 Decennial census, 3,386 92 Soldiers’ Home and other gratuities, 35,892 12 State Board of Health, 63,207 50 Massachusetts Institute of Technology, .... 100,000 00 Protection of the town of Hadley against the encroach- ment of the Connecticut River, 14,638 58 Miscellaneous, 69,604 16 Total, . $5,016,959 37 1889.] HOUSE —No. 43. 9 The amount for interest was paid on the following loans : On Hoosac Tunnel loan, $553,874 08 . Boston, Hartford and Erie Railroad loan, . 166,187 55 War and bounty loans, 467,612 17 Loans for public buildings, etc., 271,555 66 Total $1,458,729 46 Institutions, Income and Expenses. The following table shows the expenses of the institutions named, in 1888, the income received from each, and the expenses of the same in excess of the income : „ , Excess Expenses Income of Expenses INSTITUTIONS. 1888 1888 1888. State Primary School at Monson, . $53,974 43 $9O 00 $53,884 43 State Industrial School for Girls at Lancaster, 18,600 00 493 62 18,106 38 Lyman School for Boys at Westborough, . 30,956 22 1,623 75 29,332 47 State Almshouse at Tewksbury, . 108,668 13 689 45 107,978 68 State Farm at Bridgewater, .... 55,598 96 5,713 21 49,885 75 Reformatory Prison for Women at Sherborn, . 56,415 64 11,876 21 44,539 43 Massachusetts Reformatory at Concord, . 163,794 56 41,034 42 122,760 14 State Prison at Boston (Charlestown), . 123,011 58 18,597 98 104,413 60 $611,019 52 $BO,llB 64 $530,900 88 The expenses on account of the three State prisons were $7,010.75 in excess of last year. The average number of prisoners in each institution for the year ending Sept. 30, 1888, was as follows : State Prison, 65g Massachusetts Reformatory, 792 Reformatory Prison for Women, 216 The cost per week per capita was : Massachusetts Reformatory, .$3 30 State Prison, 52 Reformatory Prison for Women, ....... 426 Prison Industries. The State Prison at Poston (Charlestown district) is the only State institution in which the prisoners have been em- ployed under the requirements of chapter 447 of the Acts of 1887.