Auditor of Accounts

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 requirements 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 statements :

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 licenses, 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 presented 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 encroachment 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. 10 AUDITOR’S REPORT. [Jan.

The results shown during the year to December 31 are as follows : Expenses of the business, $116,516 72 Salary of General Superintendent, and other necessary expenses for the work, 20,645 26

Total, $137,161 98 Receipts from the industries, 71,698 24

Excess of expenditures, $65,463 74

The average number of persons in the other institutions named in the above table, and the per capita expense per week for the year ending Sept. 30, 1888, wore as follows :

| Average Cost per ' Number. Week. I

State Primary School at Monson, .... 821 $3 07 State Industrial School for Girls at Lancaster,. . 71-f- 490 Lyman School for Boys at Westborough, . . . 127 4 13 State Almshouse at Tewksbury, 873 2 23 State Farm at Bridgewater, 630 2 02

Troy and Greenfield Railroad and Hoosac Tunnel. The sale of the Commonwealth’s interest in the Troy and Greenfield Railroad and Hoosac Tunnel and in the Southern Vermont Railroad, was completed Feb. 1, 1887, under the authority given to the Governor and Council by chapter 297 of the Acts of 1885. The claims of the Commonwealth for tolls against the Fitchburg Railroad Company, and for rents due from the Troy and Boston Railroad Company, are now in court, and will probably be disposed of during the year 1889. The following payments were made during the year

1888, viz. :

Salary and expenses of the treasurer of the Troy and Greenfield Railroad Company, $3,468 21 Purchase of equity, chapter 48, Resolves of 1883, . . 1,680 00 Interest on loans, 663,374 08

Total payments, 1888, $558,512 29

There have been no receipts during the year. 1889.] HOUSE —No. 43. 11

Cost of the Enterprise.

Net cost Jan. 1, 1888, ...... $26,857,426 68 Add payments in 1888, 558,512 29

Net cost Jan. 1, 1889, $26,915,938 97

State Aid and Bounties. The limitation of time for the payment of State aid to invalid pensioners and their dependent relatives will expire Jan. 1, 1890. The payment of State aid began with the war of the rebellion, and has continued without interruption ever since. It will be the agreeable duty of the present Legislature to consider the expediency and wisdom ofrevis- ing the existing laws, to the end that this patriotic and noble charity may be continued still longer to those who served in that war on the quota of the Commonwealth, and to their families.

Invalid Pensioners and their Dependents. The amounts reimbursed by the Commonwealth in 1888 to cities and towns for payments made by them in 1887 on account of State and military aid, are shown in the following- statement :

Under chapter 301 of the Acts of 1879, .... $296,418 90 Under 262 of the Acts of chapter 1879, .... 72,769 12 (These Acts are embodied in chapter 80 of the Public Statutes.) Paid city of Lynn balance of old account, . , . 2,500 00

Totah $371,678 02 Paid Trustees of Soldiers’ Home in Chelsea (Resolve, chapter 11, 1888), 20,000 00 Total payments for the year, ..... $391,678 02

The average payment for each day in the year was about $1,073. Number of cities and towns reimbursed for payments of

State aid in 1887 :

Under chapter 801, 323 Under chapter 262, 269 12 AUDITOR’S REPORT. [Jan.

The number of persons aided in 1887, under chapter 301,

is classified as follows :

Invalid pensioners, 2,863 Wives of invalid pensioners, 496 Widows of invalid pensioners, 2,479 Widowed mothers, 763 Fathers, 49

Total, 6,650

The average amount paid by the Commonwealth to each person, under chapter 301, was $44.57.

Indigent Soldiers and Sailors. The number of indigent soldiers and sailors who received aid in 1887, under chapter 252, was 1,816. The average amount paid by the Commonwealth to each person was $40.06. The cities and towns paid the same amount that was paid by the Commonwealth to each person, making the average $80.12 for the year. Surgeon-General Holt examined 282 applicants for State aid during the year. The aggregate number of persons who received State aid in 1887, under chapter 301, was 6,650. The number in 1886 was 6,471, or 179 less than in 1887. The number of persons aided under chapter 252 in 1887 was 1,816. The number aided in 1886 was 1,809, or 7 less than in 1887. The amount reimbursed for 1887 was $7,375.44 only, in excess of that for 1886.

Total Payments of State Aid. As the whole subject of revising the State aid laws will be considered by the Legislature now in session, I submit the following statement detailed by years of the amount reimbursed to cities and towns by the Commonwealth, and also the amounts paid directly from the treasury under special resolves, from 1861 to the close of the year 1888: 1889. HOUSE —No. 43. 13

State Aid, Annuities Aid. State Special Resolves, and Pensions.

1861, #454,422 40 1862 • • 1,826,259 18 1868’ ' 2,352,793 23 - 1864’ ! 2,240,882 20 - ' . . 1,389,352 96 - $96 00 fm ' ' . . . 1,200,012 42 - 96 00 ' ' , 850,486 26 #1,032 66 96 00 18.17 ' 78.18 . 638,985 47 813 00 96 00 1869 ' ' ' . . 611,898 00 2,596 67 296 00 ’ ' . 996 00 586 00 870 . 589,642 95 1071 ' ’ , 624,248 18 1,279 00 376 00 1872 ' ' . . 493,385 22 1,680 53 376 00 ' ' . . . 463,060 38 679 00 496 00 1073 00 1874 . . 436,341 22 1,219 80 5,416 ‘ 00 1,435 00 ... 411,753 83 1,763 XB7s’ 00 1870’ . . . 888,718 60 816 00 1,341 . . 405 00 1,382 12 1877* . 369,491 01 187s’ . ■ 869,809 44 404 00 1,468 00 ' 416 00 2,780 63 1879’ ... 400,357 08 - 2,110 00 mo’ .... 418,864 64 iBBl’ . • • 422,884 83 - 2,292 00 • - 2,192 00 1882’ • ■ 404,473 08 23 - 2,182 00 1883’ .... 370,647 1884’ 356,335 23 - 2,354 00 363,442 00 2,788 76 1885’ .... 47 224 1886’ 864,802 68 - 2,698 00 1887, . ■ . . . . 371,678 02 - 2,798 00 - - 00 1888’ 2’ 648 $19,084,027 11 1878. Relief of indigent soldiers and sailors, 159,287 00 Aid to Non-residents.

1865, . . #12,128 22 1866, . . . 13,877 95 1867, . . . 8,498 67 1868, . . . 8,241 00

1869, . . . 7,073 70 — 49,319 54 Paid Trustees of the Soldiers' Home at Chelsea.

1883, . . $15,000 00

1884, . . 15,000 00

1885, . . 15,000 00 1886, . . 20,000 00 1887, . . 20,000 00 1888, . . 20,000 00 105,000 00

$19,397,633 65 $14,224 66 $38,249 41 - Special resolves, . . . 14,224 66 ■ ;====:= $19,411,858 31

Pensions, etc., . . . 38,249 41

Total to Jan. 1, 1889, . $19,450,107 72 14 AUDITOR’S REPORT. Jan.

Bounties. There were bounties paid in 1888 to the following persons : Stephen F. Sullivan, §253 00 John Turk, 715 00 Total, 1968 00

Bounties paid to Jan. 1, 1888, .... 17,747,293 93

Total payments to Jan. 1,1889, . . §17,748,261 93

Estimates for 1889. The estimates of the expenses for the current year are largely based upon the reports submitted to the Auditor by the officers and boards having charge of the several branches of the public service, under the provisions of chapter 41 of the Acts of 1885. The estimates of the revenue are based upon existing laws in relation to licenses, fees, the income of certain institutions, etc., and the taxation of property and corporate franchises. From the best information obtainable, the expenses in

detail will be as follows ; Estimated Expenses.

Executive Department, .... §24,900 00

Legislative Department, .... 309,650 00

Secretary’s Department, .... 23,700 00

Treasurer’s Department, .... 21,250 00

Tax Commissioner’s Department, . . 23,500 00

Auditor’s Department, .... 12,800 00

Attorney-General’s Department, . . 9,459 00

Commissioner of Corporations, . . 400 00

Commissioners on Savings Banks, . . 10,400 00

Commissioners of Inland Fisheries, . . 7,700 00 Railroad Commissioners, .... 23,850 00

Harbor and Land Commissioners, . . 10,800 00 Insurance Commissioner’s Department, . 23,020 00

Bureau of Statistics of Labor, . . . 11,300 00 Civil Service Commissioners, . . . 13,500 00 Gas Commissioners, 11,000 00

Cattle Commissioners, .... 7,000 00

Comptroller of County Accounts, . . 7,600 00

Armory Commissioners, .... 9,300 00 §560,629 00 §560,529 00 Amount carriedforward, 1889.] HOUSE —No. 43. 15

Amount brought fonvard, $560,629 00 State Library, $lO,BOO 00 Judiciary, 233,550 00

State Board of Health, .... 9,300 00 State Board of Arbitration, . . . 9,000 00 Inspection of Gas Meters, . . . 4,100 00 Assayer and Inspector of Liquors, . . 1,200 00 267,950 00 Agricultural Department.

Secretary’s Department, .... $6,700 00 Members’ travel, , • . . . . 1,900 00

Agricultural bounties, .... 19,800 00 28,400 00 Charitable. Board of Lunacy and Charity.

Department of In-Door Poor, . . . $31,000 00 Department of Out-Door Poor,. . . 18,300 00

Inspector’s Department, .... 10,000 00 Clerk and Auditor, 1,700 00

Expenses of the Board, .... 1,600 00 Auxiliary Visitors, 1,600 00 64,100 00 Miscellaneous Charitable.

State lunatic paupers, .... $154,000 00

Transportation of State paupers, . . 16,700 00 Temporary support of paupers, . . 14,000 00 Support of State paupers, . . . 42,600 00

Burial of State paupers, .... 7,600 00 Support of outside foundlings,. . . 10,000 00 Indigent and neglected children, . . 15,000 00

Cases, settlement and bastardy, . . 1,000 00

Asylums for destitute infants, . . . 6,600 00 State Almshouse, 108,600 00

State Primary School, .... 56,000 00 School for Feeble-Minded, . . . 30,000 00 . Expenses, contagious diseases,. . 3,000 00 Medical examinations and inquests,. . 8,600 00 Annuities, 3,256 00 Pensions, 520 00 Westborough Insane Hospital maintenance, 35,000 00 504,976 00 Reformatory and Correctional. State Prison, $131,700 00 Massachusetts Reformatory, . . . 172,000 00 Reformatory Prison for Women, . . 67,400 00

A'mounts carriedforward,. . . $361,100 00 $1,425,955 00 16 AUDITOR’S REPORT. [Jan.

Amounts brought forward,. . . |361,100 00 $1,426,965 00 State Farm, 63,000 00

. Lyman School for Boys, . . 37,300 00 State Industrial School for Girls, . . 18,700 00 Arrest of fugitives, 2,000 00 Agent for aiding discharged convicts, . 4,000 00 Agent for aiding discharged female convicts, 3,775 00 Aiding prisoners discharged from Mas-

sachusetts Reformatory, . . . 6,000 00 Commissioners of Prisons, . . . 8,200 00 District Police, 72,100 00 Trustees State Primary and Reform Schools, 1,200 00 Miscellaneous, 1,600 00

Commissioners of Prisons’ agents, . . 2,400 00

General Superintendent of Prisons, . . 6,400 00

Industries at the various prisons, . . 820,000 00 906,775 00

State House expenditures, . . . $32,416 00 Commonwealth Building, . . . 5,900 00 House No. 13 Beacon Street, . . . 8,000 00 Printing, other than Legislative, . . 68,200 00 Educational, Deaf and Dumb, etc., . 84,000 00 Normal Art School, 16,000 00 Provincial Laws, 11,145 00 225,660 00

War Expenses.

State and Military Aid, .... $390,000 00

Commissioners on State Aid, . . . 8,040 00 Pension State Agent, .... 5,235 00 Soldiers’ Employment Bureau, . . 800 00 Bounties to Massachusetts Volunteers, . 1,000 00 Postage, Printing, etc., on account of State Aid, 500 00 405,575 00 Interest, including January payment, 1889, $1,500,000 00

Premium on exchange, .... 5,000 00 Unpaid warrants, 1,881 08 Unexpended appropriations, about . . 235,000 00 Corporation taxes, cities and towns, . 1,619 69 Deficiencies, about 15,000 00 1,758,600 67 Due for land purchased for State House

extension, ...... 600,000 00

Amount carriedforward , $6,222,465 67 1889.] HOUSE —No. 43. 17

$5,222,465 67 Amount brought forward,

Military.

Adjutant-General’s Bureau, . . . $21,000 00 Quartermaster-General’s Bureau, . . 5,000 00 Militia bounty, 100,000 00

Militia transportation, .... 20,000 00 Quartermasters’ supplies,.... 12,000 00 Armory rents, 36,000 00

Militia camp ground, .... 1,000 00 Military accounts, 4,500 00 Surgeon-General’s Bureau, . . . 1,700 00 Medical supplies, 600 00 Record of officers, sailors and marines, . 2,000 00 203,700^00

Miscellaneous. Escheated estates, $5,000 00

Annuities, M. Johonnot, .... 800 00

Eye and Ear Infirmary, .... 15,000 00

Construction of roads in Mashpee, . . 300 00 Sheriff’s accounts, 100 00 Weights, measures, balances and reports, 2,400 00

Agricultural Experiment Station, . . 10,000 00 Massachusetts Agricultural Scholarships, 10,000 00 Unclaimed dividends of insurance com-

panies and savings banks, . . . 4,000 00 Expenses State valuation,.... 3,000 00 Commission onTopographical Survey and

Map of Massachusetts, .... 8,500 00 Prison and Hospital Loan Sinking Fund, 60,000 00

Removal of wrecks from tide-waters, . 5,000 00 Arrangement and preservation of the records in Secretary’s Department, . 5,000 00 Civil . Service Commissioners, rent, . 800 00 Bureau of Labor Statistics, rent of rooms, 3,000 00

Massachusetts . Soldiers’ Home,. . 20,000 00 Commonwealth’s Flats Improvement F’d, 75,000 00 Decennial Census, 1,335 92

Annual Industrial Statistics, . . . 6,600 00

Adulteration of food and drugs, . . 10,000 00 Protection of inland waters, . . . 25,000 00 Rent of rooms for Comptroller of County Accounts- 750 00 Massachusetts Institute of Technology, . 60,000 00 Massachusetts School for the Feeble- Minded, buildings, .... 75,000 00

Amounts carried forward, . . . $396,486 92 $5,426,166 67 18 AUDITOR’S REPORT. TJan.

Amounts brought forward,. . . §396,486 92 §5,426,165 67

State Farm buildings, .... 30,000 00 Framingham Normal School, for buildings, 54,763 57 Printing and distributing ballots (chapter 436, Acts of 1888), 15,000 00 Aid small towns to provide school superintendents, 12,500 00 Support of normal schools, revenue, . 15,000 00 523,740 49

Total, §5,949,906 16

Estimated Revenue.

Balance State tax, 1888, .... §1,845 00

Corporation taxes, net, .... 600,000 00

Bank stock taxes, net, .... 450,000 00 Savings bank taxes, 900,000 00 Insurance taxes and licenses,'including Massachusetts Hospital Life-Insurance Company, 290,000 00

Excise tax on life insurance companies, . 100,000 00

Gas Commissioners’ tax, .... 11,800 00 Hawkers’ and peddlers’ licenses, . . 20,000 00 State Prison income, 1,600 00 Almshouse, Women’s Prison and Reform School income, 16,000 00

Secretary’s fees and commissions, . . 20,000 00 Cities and towns for support of paupers, 50,000 00

Railroad Commissioners’ tax, . . . 23,850 00 Fees from courts of insolvency, . . 12,000 00 Liquor licenses, 300,000 00 Confiscated liquors, 2,000 00 Foreign railroad companies’ tax, . . 42,419 00

Massachusetts Reformatory, . . . 45,000 00

Coal and mining companies’ tax, . . 3,400 00 Gas inspection tax, 4,100 00 Prison industries, 200,000 00

Corporation tax, about .... 70,000 00 Bank tax due and unpaid, 1888, about . 3,000 00

Interest on deposits, ..... 75,000 00 Miscellaneous, 30,000 00 §3,270,414 00

Cash on hand .lan. 1, 1889, ...... 1,818,036 65

Total, §5,088,450 65

Estimated expenses, §5,949,906 16 Estimated revenue, 5,088,450 65

Deficit, ...... §861,455 61 1889.] HOUSE —No. 43. 19

Of the balance in the treasury, the sum of $523,800 was received late in December from the loan at three per cent, authorized by chapter 349 of the Acts of 1888 for the purchase of land in rear of the State House. No provision was made for establishing a sinking fund for the payment of this loan, due in 1901, and therefore the money must appear as a part of the revenue until otherwise disposed of. The value of the land taken under the Act will doubtless exceed the above amount, and payments will be called for as soon as the titles are found to be good. The deficit, as estimated above, $861,455.51, —is $857,164.38 less than at the beginning of the year 1888. It will be the duty of the Legislature to provide the means to meet this deficit, and, in addition, to provide for the payment of whatever special expenditures may be authorized during its present session.

Institution Accounts. The system of bookkeeping for the accounts of certain State institutions, suggested by the Auditor under the provisions of chapter 87 of the Acts of 1887, has been followed at such institutions since Oct. 1, 1887. It has given very general satisfaction to the officers and to all persons having dealings with them. In some of the institutions no material change was necessary, as the books were in good condition and properly kept. In others, such changes were made as the law required, in order that, as nearly as possible, the system might be uniform in all of them. The books and accounts have been examined twice during: the year by this department.

The Public Debt and the Several Funds. All matters relating to the public debt and the transactions on account of the several sinking funds and other funds and accounts will be considered in their proper place, near the ’end of the report, immediately following Revenue State- ment No. YII.

PART I.

REVENUE RECEIPTS AND PAYMENTS. 22 AUDITOR’S REPORT. Jan.

Statement I. Receipts and Payments

RECEIPTS ON ACCOUNT OF REVENUE.

.... Detail. Cash on hand Jan 1, 1888, ... $1 242036 31 1 State Tax, $2,248,155 00

1 State Tax Balance, 1887, .... 67 50 2 Corporation Tax, 2,933,513 09 3 Savings Bank Tax, 924,555 11 4 National Bank Tax, 1,062,275 29 5 Excise Tax on Life Insurance Companies, . 106,877 47

6 Mass. Hospital Life Insurance Company, . 48,667 37

7 Annual Insurance Companies’ Tax, . . 201,914 31

8 Life Insurance Companies’ Tax, . . . 14,740 31 9 Insurance Licenses, 27,339 10

. 10 Special License Insurance Tax, . . 2,297 02 11 Coal and Mining Companies’Tax, . . 3,880 72

12 Gas Light Companies’ Tax, .... 7,602 45 13 Gas Commissioners’ Tax, .... 10,860 35

14 Co-operative Bank Tax, .... 153 58 15 Unclaimed Dividends from Insolvent Corpo- rations, 3,075 56

16 Foreign Railroad Companies’ Tax, . . 24,518 75 Railroad 17 Companies’ Tax, .... 23,710 59 18 Railroad Reports, 1,720 00 19 Liquor Licenses, 336,010 83 20 Confiscated Liquors 2,500 62 21 Interest on Deposits, 77,705 03

22 Interest on Corporation Tax, . . . 5,906 22 23 Interest on Railroad Commissioners’ Tax, . 88

24 Interest on Gas Commissioners’ Tax, . . 153 25 State Prison Industries, 71,698 24 26 Income State Prison, 18,597 98

27 Income Massachusetts Reformatory, . . 41,034 42 28 Income Reformatory Prison for Women, . 11,876 21

29 Income State Almshouse, .... 689 45

30 Income State Primary School, ... 90 00 31 Income State Farm, 5,713 21 32 Income Lyman School for Boys, . . . 1,623 75

33 Income State Industrial School, . . . 493 62

34 Income Board ofLunacy and Charity, . 86,721 70

35 Foreign Corporation Fees, .... 1,945 00 36 Fees from Board of Registration in Phar- macy, 987 00 37 Fees from Board of Registration in Den- tistry, 261 00

38 Fees from Courts of Insolvency, . . . 12,177 35 39 Fees from Clerk of Supreme Judicial Court, 366 00

40 Fees from District Police, .... 60 47 41 Fees for Commissions, 7,465 00 42 Fees from Attorney-General, . . . 225 40 43 Fees from Reporter of Decisions,... 398 44 Secretary’s Fees, 807 85 45 Corporation Fees, 16,186 75

46 Commissioner of Corporation Fees, . . 351 75 47 Hawkers’ and Peddlers’ Licenses, . . 21,496 00 48 Limited Partnerships, 52 00 49 License Transfers, 138 50

50 Sale of Registers of Voters, .... 34 35 51 Sale of Special Laws, 20 50

52 Sale of Provincial Laws, .... 18 00 53 Sale of Waste Paper, 26 35 54 Sale of Ballot Boxes, 80 00 55 State Lunatic Paupers, 63 12

. 56 Cases Settlement and Bastardy, . . 400 00 57 Support of Outside Foundlings, . . . 327 56 58 Asylums for Destitute Infants, . . . 125 71

Amounts carried . . • $8,370,206 90 $1,242,036 31 1889. HOUSE —No. 43. 23 on Account of Revenue.

PAYMENTS ON ACCOUNT OF REVENUE.

Legislative Department, o? Executive Department 21,835 27 Secretary’s Department, 22,17*2 69 Treasurer’s Department, Z? Tax Commissioner’s Department, .... 21,43/ 83 Auditor’s Department, 10,703 66 Attorney-General’s Department, .... 8,928 25 State House Expenses, 43,747 50 Commonwealth Building, 6,544 36 House No. 13 Beacon Street, 7,056 40 State Printing, 86,109 61 . 223,122 11 Judiciary, . Commissioners on Savings Banks, .... 10,487 88 Insurance Commissioner, 22,018 90 Harbor and Land Commissioners, .... 9,708 73

Commissioners on Inland Fisheries, . . . 5,919 70 Railroad Commissioners, 24,259 17 Commissioners of Prisons, 8,130 35 Commissioners on State Aid, 7,242 95 Cattle Commissioners, 3,677 27 Assayer and Inspector of Liquors, . . . . 1,200 00 Inspectors of Gas Meters, 3.770 39

Bureau of Statistics of Labor, .... 17,896 02 Commission on Survey and Map of Massachu- setts, 9,728 50

Commissioners of Corporations, .... 382 58 Civil Service Commission, 11,930 76 Gas Commissioners, 11,320 91

. Board of Registration in Pharmacy, . . 971 86

. Board of Registration in Dentistry, . . 184 15 Comptroller of County Accounts, .... 6,894 17 Armory Commissioners, 2,403 22 State board of Health, 35,608 58 State Board of Arbitration, 8,619 75 Agricultural Department, 45,790 26 Educational Expenses 92,355 86 State Library, 10,790 85 Charitable Departments, 579,517 88 Military Departments, 270,630 08 Expenses Resulting from the War, . . . 375,209 08 Reformatory and Correctional, .... 656,883 63 Public Buildings, 176,302 15 Troy and Greenfield Railroad and Hoosac Tunnel Income, 21,711 37

Construction of Roads in Mashpee, . . . 300 00 Decennial Census, 3,453 34 Gratuities, 115,392 12 Unclaimed Dividends of Insolvent Corporations, . 2,396 74

Massachusetts Soldiers’ Home, .... 20,000 00 Prison and Hospital Loan Sinking Fund Reve- nue, 60,000 00 Commonwealth’s Flats Improvement Fund Reve- nue, 10,000 00 Unsettled War Claims, 154,239 32

Ballot Boxes for Cities and Towns, ... 90 03

Civil . Service Commission, Rent, etc., . . 800 00 Weights, Measures, Balances and Reports, . . 390 00

Adulteration of Food and Drugs, .... 9,344 64 Escheated Estates, 4,135 16 Premium on Exchange, 3*087 48 Boundary Lines between New Hampshire and Massachusetts, 827 36 ! Fire ■ for the . . Marshal City of Boston, . 8,419 01 Amount carried forward $3,599,800 61 1 24 AUDITOR’S REPORT. [Jan.

Statement I. Receipts and Payments

RECEIPTS ON ACCOUNT OF REVENUE Concluded.

Amounts broughtforward, . . . $8,370,206 90 $1,242,036 31 Detail. 59 Rent of Great Ponds, 10 00 60 Escheated Estates 1,615 33

61 Quartermaster’s Supplies, .... 2,225 55 62 Repairs, Improvements and Furniture, . 256 85 63 Income State Prison, Old 177 01 64 Unsettled War Claims, 154,239 32 65 Sterling Interest, 818,315 05

. 66 Troy and Greenfield Railroad Loan, . 3,078,061 25 67 Temporary Loans, 1,800,000 00 68 State House Loan, 1901, 500,000 00

69 Premium on Stale House Loan, 1901, . . 23,800 00 70 Commissioners of Wrecks, .... 122 14,749,108 48

Total 79 1889. HOUSE —No. 43. 25 on Account of Revenue Concluded.

PAYMENTS ON ACCOUNT OF REVENUE Concluded.

Amountbrought forward, $3,599,800 61

Expenses State Valuation, 2,796 65 Keeping Accounts of Sundry Institutions, . 37 44

. • Memorial to Crispus Attucks, . . . 9,496 05 Sewage in Mystic and Charles Rivers, . . . 20,057 72 Records, Files, etc., Secretary’s Department, . 2,801 25 Sterling Interest, 806,838 93 Bureau of Labor Rent, 3,481 68 New Index to Public Statutes, .... 7,484 17 Counsel in Action against National Banks, . . 1,500 00 Centennial Celebration of the Settlement of Ohio, etc 4,347 36 Purchase of Equity Troy and Greenfield Railroad Company 1,680 00 Massachusetts Red Book, 150 00 Public Record ofParishes, Towns and Counties, . 3,220 85 Commissioners of Wrecks, 1,726 95

Troy and Greenfield RailroadLoan, . . . 3,078,061 25

Dedication of Bartlett Statue at Amesbury, . . 2,643 40 Massachusetts Mozart Association 40th New York Regiment, 500 00 National Prison Association, 1,000 00 Protection of the Town of Hadley against the Encroachment of the Connecticut River, . . 14,633 58

Pollution of Ice in Ponds and Streams, ... 62 25 Investigation into the Subject of Grade Crossings, 4,700 88 Commissioners on Dudley Indians, . . . 252 95 Third Massachusetts Cavalry Association, . . 500 00 Boundary Lines of Sundry Prisons, . . . 286 00 Flank-stones at Gettysburg, 1,200 00 Income State Prison, Old, 177 01

Support of Normal Schools, Revenue, . . . 600 92 Annuities, M. Jobonnot, 500 00 Corporation Tax, 2,241,376 88 National Bank Tax, 1,078,952 81 Temporary Loans, 1,800,000 00 Foreign Ships, 23,511 09 Interest, 1,458,729 46 14 N $14,173,108

Cash on hand Jan. 1, 1889, 1,818,036 65 Total $15,991,144 79 26 AUDITOR’S REPORT. [Jan.

Statement 11. Revenue Properly belonging to 1887 and 1888.

STATEMENT No. 11. REVENUE PROPERLY BELONGING TO 1887 AND 1888. [Particulars of 1888 in Detailed Statement No. 3.]

1887. 1888.

Detail, 1 State Tax, 12,250,000 00 82,248,165 00

2 Corporation Tax, .... 2,942,194 81 2,776,677 33 3 Savings Bank Tax, .... 889,227 86 923,962 20 4 National Bank Tax,.... 1,082,898 60 1,058,111 15 5 Excise Tax on Life Insurance Cos., 105,071 67 106,877 47 6 Massachusetts Hospital Life Insur- ance Company Tax, . . . 46,779 52 48,667 37 7 Annual Insurance Tax, . . . 183,529 69 196,925 03 8 Life Insurance Companies’ Tax, . 18,135 76 14,740 31

9 Insurance Licenses, .... 26,009 00 27,339 10 10 Special Licensed Insurance Tax, . 8,815 70 2,297 02 11 Coal and Mining Companies’ Tax, . 4,234 91 3,655 72 12 Gas Light Companies’ Tax, . . 4,048 29 3,554 16 18 Gas Commissioners’ Tax, . . 11,140 95 10,802 10 14 Co-operative Bank Tax, . . . 109 34 158 68 15 Unclaimed Dividends from Insol-

vent Corporations, ... 107 3,075 56 16 Foreign Railroad Companies’ Tax, . 40,019 50 24,518 75 17 Railroad Companies’ Tax, . . 21,091 86 23,677 27

18 Railroad Reports, . . . . 1,700 00 1,720 00

19 Liquor Licenses, .... 256,041 62 319,972 96 2,600 62 20 Confiscated Liquor, .... 2,000 00 21 Interest on Deposits, . . . 35,746 67 70,840 16

22 Interest on Corporation Tax, . . 1,697 82 5,906 22 23 Interest on Railroad Commissioners’ Tax, - §8 24 Interest on Gas Commissioners’Tax, - 1 53 60 Interest on State Tax, ... 20 Interest on Annual Insurance Tax, 8 49

- 24 25 State Prison Industries, ... 71,698 Income Troy and Greenfield Rail- road and Hoosac Tunnel, . . 129,889 43 - _ 26 Income State Prison, . . . 22,425 33 18,597 98 27 Income Massachusetts Reformatory, 40,413 49 41,034 42 28 Income Reformatory Prison for 11,876 21 Women, ..... 11,456 58 29 Income State Almshouse, . . 976 43 689 45 30 Income State Primary School,. . 115 00

Amounts carried forward, . . $8,134,697 38 $8,018,017 79 1889.] HOUSE —No. 43. 27

belonging 1887 and 1888. Statement 11. Revenue properly to

REVENUE BELONGING TO 1887 AND 1888 Concluded.

1887. 1888.

Amounts brought forward, . . 88,134,097 38 §8,018,017 79 J)etal J 81 Income State Farm,.... 3,407 45 5,713 21 32 Income fromLyman School forBoys, 1,246 16 1,623 75 33 Income State Industrial School for Girls, *604 81 493 62 34 Income Board of Lunacy and Charity, 45,108 87 86,721 70 86 Foreign Corporation Fees, . . 2,750 00 1,945 00 36 Fees from Board of Registration in

• Pharmacy, . . . • 758 60 987 00 37 Fees from Board of Registration in Dentistry, 526 50 261 00 38 Fees from Courts of Insolvency, . 11,685 00 6,499 35 39 Fees from Clerk of Supreme judicial Court, 424 60 366 00 40 Fees from District Police, . . 47 16 60 47 41 Fees for Commissions, . . . 7,155 00 7,465 00 42 Fees from Attorney-General, . . 116 22 225 40 43 Fees from Reporter of Decisions, . 465 3 98

44 Secretary’s Fees, .... 811 00 807 85 45 Corporation Fees, .... 12,691 62 16,186 75 46 Commissioner of Corporations’Fees, 365 75 361 76

47 Hawkers’and Peddlers’Licenses, . 18,873 00 21,496 00

48 Limited Partnerships, ... 63 00 52 00

49 License Transfers, .... 128 00 138 50 50 Sale of Registers of Voters, . . 16 20 34 35

51 Sale of Special Laws, ... 500 20 50 52 Sale of Provincial Laws,... 27 00 18 00

- 53 Sale of Waste Paper, ... 26 85

- 54 Sale of Ballot-boxes, ... 80 00

55 State Lunatic Paupers, ... - 63 12 66 Cases, Settlement and Bastardy, . 700 00 400 00 57 Support of Outside Foundlings, . 166 38 827 56 58 Asylum for Destitute Infants, . . - 125 71

59 Rent of Great Ponds, ... 20 00 10 00

60 Escheated Estates, .... 1,978 66 1,616 83

61 Quartermasters’ Supplies, . . 2,948 62 2,226 65 62 Repairs, Improvements and Furni- ture, 161 15 256 85

. - 70 Commissioners of Wrecks, . 122 Sale of Indexes, .... 15 00 -

Sale of Valuation Books, . . 11 75 -

Premium on Exchange, . . . 2,515 86

. Legacy of John Fortune, . 190 00

Bank Deposits, 197 62 - Penalties for Illegal Insurance, . 600 00

Contested Election Cases, Sale of, . 59 40

18,250,791 21 88,174,620 66 28 AUDITOR’S REPORT. [Jan.

Statement 11. Revenue properly belonging to 1887 and 1888.

The foregoing statement is required by law to show the actual revenue of the two years, 1887 and 1888. In preparing it, the revenue collected in 1888 which belongs to 1887 is credited to the latter year. All moneys that pass from the revenue to the several funds, and all entries in Statement No. 1., which are necessary to an accurate keeping of the books, but which are temporary and disappear in a statement of actual results, are omitted.

The following items are of the classes named, and if they are added to the revenue of 1888 in Statement No. 11., the footing will agree with the aggregate of the receipts in Statement No. 1., viz. :

Temporary Loans, 81,800,000 00 Received from the United States, 154,239 32

Troy and Greenfield Railroad Loan, .... 3,078,061 25 Income Old State Prison, 177 01 State House Loan, 1901, 500,000 00

Premium on State House Loan, 1901, .... 23,800 00 Sterling Interest, , 818,515 05 Revenue previous years, 199,695 19

$6,574,488 29 Add footing of Statement No. H., 8,174,620 66

Total as in Statement No. 1., $14,749,108 95 1889.] HOUSE —No. 43. 29

Statement 111. Revenue Receipts. Details 1.

STATEMENT No. 111. DETAILS No. 1. STATE TAX FOR 1888. [Acts 1888, Chap. 418.]

Received from the following cities and towns:

Barnstable County. Mt. Washington, . $135 00 Barnstable, . . . $3,892 50 New Ashford, . . 90 00

. 00 Bourne, . . . 1,192 50 New Marlborough, 810

North Adams, . . 6,547 50 Brewster, ... 742 50

otis • 270 00 < Chatham, ... 990 00

.... Peru- 157 60 . . Dennis, . 1,777 50

Pittsfield, . . 11,205 00 Eastham, ... 315 00 .

Richmond, ... 607 60 Falmouth, . . . 4,905 00

Sandisfield, ... 495 00 Harwich, . . . 1,395 00

. . 247 50 Mashpee, . . . 157 50 Savoy, .

. . 1,170 00 . . Sheffield, . Orleans, . 742 50

. 3,307 50 Provinoetown, . . 2,745 00 Stockbridge, . 292 50 Sandwich, . . . 1,282 50 Tyringham, . .

Washington. . . 247 50 Truro, .... 382 50

W. . 922 50 Wellfleet, . . . 1,192 50 Stockbridge, .

. 2,137 50 Yarmouth, . . . 2,002 60 Williamstown, .

Windsor, . . . 270 00 $23,715 00 $48,870 00 Berkshire County. Adams, . . . $4,477 50 Bristol County.

Alford, . . . 315 00 Acushnet, . . . $865 00 Becket, . . . 495 00 Attleborough, . . 7,660 00 Cheshire, , . . 922 60 Berkley, . . . 662 60

Clarksburg, . . 247 50 Dartmouth, . . . 2,745 00

Dalton, . . . 2,047 50 Dighton, . . . 1,012 60

Egremont, . . . 540 00 Easton, . . . 4,960 00

. Florida, . . 225 00 Fairhaven, . . . 2,025 00 Great Barrington, . 3,690 00 Fall River, . . . 52,942 00

Hancock, . . . 517 50 Freetown, . . . 1,192 60

Hinsdale, ... 945 00 Mansfield, . . . 1,485 00 Laneshorough, . . 697 50 New Bedford, . . 40,522 60

.... Lee, if,565 00 Norton, . . . 1,012 50 Lenox, . . . 1,980 00 Raynham, . . . 1,260 00

Monterey, ... 292 50 Rehoboth, ... 922 60 30 AUDITOR’S REPORT. Jan.

Statement 111. Revenue Receipts. Details 1.

STATE TAX— Continued.

. . . . Seekonk, . $877 50 North Andover, $3,285 00

Somerset, . . . 1,575 00 Peabody, . . . 8,617 50

. Swanzey, . . . 967 60 Rockport, . . 2,587 50

. Taunton, . . . 20,947 50 Rowley, . . 720 00

Westport, . . . 1,800 00 Salem, . . . 31,972 50 Salisbury, . . . 3,060 00

$145,305 00 Saugus, . . . 1,935 00

Swampscott, . . 4,432 50

Dukes County. Topsfield, ... 900 00

. . . . . Chilmark, . $292 50 Wenham, 652 50

. Cottage City, . . 1,552 50 West Newbury, . 1,350 00

Edgartown,. . . 990 00

Gay Head, . . 22 60 $234,630 00

Gosnold, . . . 202 60 Franklin County. Tisbury, ... 945 00

i Ashfield, . . . $685 00 $4,005 00 i Bernardston, . , 585 00

Buokland, . . . 675 00

Essex County. \ Charlemont, . . 450 00

. Amesbury, . . . $2,340 00 Colrain, . . 742 50

. . . . . ! 922 50 Andover, . 6,277 50 Conway,

Beverly, . . • 13,680 00 | Deerfield, . . . 1,597 50

... Boxford, . . . 787 50 1 Erving, 427 50

...... 562 50 Bradford, . 1,957 50 Gill,

. . . 00 . Danvers, . ■ 4,590 00 Greenfield, 4,500

... 202 60 Essex, .... 1,125 00 Hawley,

Georgetown, . . 1,327 50 Heath, . . . 225 00

. ... 50 . Gloucester, . 15,480 00 Leverett, 382

... . . 50 Groveland, . 1,125 00 Leyden, 247

Hamilton, . . . 787 50 Monroe, . . . 67 50 Haverhill, . . . 18,090 00 Montague, . . . 3,645 00 882 50 Ipswich, . . • 2,677 60 New Salem, . . 900 00 Lawrence, . . . 32,985 00 Northfield, . . . 50 Lynn, .... 35,347 50 Orange, . . . 2,632

00 Rowe, .... 50 Lynnfield, . . . 675 247 00 Manchester, . . 5,940 00 Shelburne, . . . 1,080 Marblehead, . . 5,580 00 Shutesbury, . . 202 50

. 640 00 . . . Merrimac, . 1,607 50 Sunderland, 00 ... Methuen, . . . 3,555 00 Warwick, 360

Wendell, ... 247 50 Middleton, ... 662 60

... 607 50 Nahant, . . . 7,020 00 Whately,

. . • 1,327 50

Newbury, __ Newburyport, . . 10,282 50 I $23,017 50 1889.] HOUSE No. 43. 31

STATEMENT 111. Kereune Receipts. DETAILS 1.

STATE TAX— Continued.

Hampden County. Prescott, . . . $225 00 205 00 Agawam, . . . $1,597 50 South HadleT’ • • 2 - Southampton, . . 680 00 Blandford ... 450 00 Ware, .... 3,892 50 Brimfleld,' ... 652 50 Westhampton, . . 337 50 Chester ... 652 60 1,170 00 Chicopee, . . • 7,222 50 Williamsburg, . . 50 Worthington, . . 405 00 Granville, ... 472

Hampden, . . . 517 50 $34,245 00 Holland, ... 135 00 Holyoke, 20,362 50 . . . Middlesex bounty.County Lono-meadow, . . 1,440 00

Acton, .... $1,665 00 Ludlow, ... 945 00 Monson, . . . 2,025 00 Arlington, . . . 6,030 00 Montgomery, . . 157 50 Ashby, . . 607 50 Palmer, . . • 3,240 00 Ashland, . . . 1,687 50

.... 00 Russell, ... 562 50 Ayer, 1,485 Bedford, . . . 1,012 60 Southwick, ... 720 00 Springfield, . . 47,542 50 Belmont, . . . 3,960 00

. Billerica, . . 2,160 00 Tolland, . 225 00 Boxborough, . . 315 00 Wales, ... 382 60 West Springfield, . 4,005 00 Burlington, . . 585 00

. . . . 70,110 00 Westfield, . 8,077 50 Cambridge,.

Carlisle, . Wilbraham, . . 900 00 . . 472 50

Chelmsford, . . 2,070 00

$102,285 00 Concord, . . . 4,230 00 Dracut, . . . 1,462 60 Hampshire County. Dunstable, ... 405 00

Amherst, . . . $3,442 50 Everett, . . . 6,390 00

Belchertown, . . 1,147 50 : Framingham, . . 7,875 00

Chesterfield, . . 382 50 j Groton, . . , 3,622 60

. . Cummington, 405 00 Holliston, . . . 2,160 00

. . . . Easthampton, 3,015 00 Hopkinton, . 2,700 00

Enfield, . . . 877 00 Hudson, . . . 2,610 00

Goshen, . . . 180 00 Lexington, . . . 3,532 50

. Granby, . . 685 00 Lincoln, . . . 1,507 60 . . . Greenwich, 427 60 Littleton, ... 990 00

Hadley, . . . 1,440 00 Lowell, . . . 64,282 60 Hatfield, . . . . . 1,215 00 Malden, . 16,672 50

Huntington, . . 607 50 Marlborough, . . 6,602 50 Middlefield, . . 405 00 Maynard, . . . 2,407 50 Northampton, . . 10,822 50 Medford, . . . 10,440 00

Pelham, . . . 225 00 Melrose, . . . 5,895 00 . . Plainfield, ... 202 50 Natick, . 6,256 00 32 AUDITOR’S REPORT. ("Jan.

Statement 111. Revenue Receipts. Details 1.

STATE TAX— Continued.

. . . . . Newton, $37,260 00 Needham, . $2,340 00

North . . Reading, 607 50 Norfolk, ... 495 00

. . . . . Pepperell, 1,867 50 Norwood, . 2,542 50

Reading, . . . 2,925 00 Quincy, . . . 10,777 60

Sherborn, . . . 1,057 50 Randolph, . . . 2,925 00

Shirley, ... 900 00 Sharon, . . . 1,440 00 »

. Somerville, . . 30,127 60 Stoughton, . . 2,970 00

. . . . . Stoneham, 3,937 50 Walpole, . R9BO 00

Stow, .... 1,215 00 Wellesley, . . . 6,580 00

Sudbury, . . . 1,327 60 Weymouth,. . . 7,470 00

Tewksbury, . . 1,612 60 Wrentham,. . . 1,710 00

. . Townsend, . 1,282 60 Tyngsborough, . . 450 00 $132,637 60 Wakefield, . . . 4,882 50 Plymouth County.

Waltham, . . . 13,747 60 ... . ’

...... Abmgton, $2,475 00 Watertown, . . 8,212 50 „ „„

„„ . . Bridgewater, 2,970’ 00

. . . Wayland, 1,575 00 „ * ' • °° rockton > • 15 Westford, . . . 1,372 50 - 00 Weston, . . . 2,812 50 ' ' ' ,«0 Wilmington, . . 697 50 E. Bridgewater, . 1,907 50 Winchester, . . 5,242 60 .

... , „„ Halifax, 815 00 Woburn,w . . . 9,900 00 TT „ „„„„„ Hanover, . . . 1,530 00

$374,242 50 Hanson, ... 765 00

Hingham, . . . 4,465 00 Nantucket County. Hull, ... 2 452 50

. . . 50 . . Nantucket, $3,487 Kingston, . 2,407 50

...... _ Lakeville, 630 00 „ County. Norfolk Marion, . . . 1,147 50 Bellingham, . $720 00 . . , Marshfield) . 4,395 00 Braintree, . . . 3,937 60 . . Mattapoisett , 1i822 6 0 Brookline, . . . 39,532 50 Middieborough, . . 3,712 50 Canton ■ 432 50 ’ 4 • • ’ Norwell, . . . 1,372 50 Cohasset, . . . 4,185 00 Pembroke> ... B i o 00 Dedham, . 6,760 00 . . Plymouth> . . . 6 , 165 0 0 Dover 900 00 ’ • ] ton ... P ymp , 360 00 Foxborough, . . 1,867 50 Rochester) ... 5 85 00

Franklin, . 2,620 00 . . . . Rocki andj . 3,015 00

Holbrook, . 1,766 00 . . . . Sci tuate) . 1,822 50

Hyde . 6,412 50 . . . , 0 Park,. Wareham, 4,935 0 Medfield, . 1,395 00 . . w Bridgewater, . 1,237 50

. 1,732 60 Medway, . . whitman, . . . 8,352 50

Millis, .... 640 00 . $67,072 50 Milton, . . 15,727 60 1889.] HOUSE— No. 43. 33

Statement 111. Revenue Receipts. Details 1.

STATE TAX Continued.

Suffolk County. Mention, . . . §742 50 Milford, 6,952 50 Boston, . . . §833,805 00 . . .

Millbuiy, . 2,700 00 Chelsea, . . . 22,500 00 . . New Braintree, 517 60 Revere, . . . 4,050 00 . . 1,440 00 Winthrop, . . . 2,587 50 Northborough, . . Xorthbridge, . . 3,565 00 1802 942 50 North Brookfield, . 2,407 50 Oakham, . . . 427 50

' Oxford, . . . 1,710 00 Worcester County. Paxton, ... 337 50 Ashburnham, . . §1,215 00 Petersham, . . . 720 00 . . Athol, .... 8,217 50 Phillipston, 837 50

Auburn, . . . 630 00 Princeton, . . . 1,067 50

. Barre, .... 1,755 00 Royalston, . . 990 00 Berlin, . . . 607 50 Rutland, . . . 585 00

Blackstone,. . . 2,925 00 Shrewsbury, . . 1,260 00 Bolton, . . . 680 00 Southborough, . . 1,867 50

Boylston, . . . 607 50 Southbridge, . . 4,072 50 Brookfield, . . . 1,642 50 Spencer, . . . 5,152 50

Charlton, . . . 1,215 00 Sterling, . . . 1,147 50 Clinton, . . . 6,390 00 Sturbridge, . . . 1,215 00

Dana, .... 382 50 Sutton, . . . 1,597 50

Douglas, . . . 1,282 50 Templeton, . . . 1,530 00 Dudley, . . . 1,192 50 Upton, . . . 1,102 50

.. Fitchburg, . . 15,570 00 Uxbridge, . . . 2,475 00 . . . . Gardner, . 4,320 00 Warren, . 2,902 50

. . . . . Grafton, 2,902 50 Webster, . 3,262 50

Hardwick, . . . 1,687 50 Westborough, . . 3,240 00

Harvard, . . . 1,282 50 West Boylston, . . 1,440 00

Holden, . . . 1,260 00 West Brookfield, . 1,057 50

Hubbardston, . . 922 50 Westminster, . . 990 00

Lancaster, . . . 3,330 00 Winchendon, . . 2,565 00

Leicester, . . . 2,430 00 Worcester, . . . 69,052 50 Leominster, . . 4,882 50 Lunenburg, . . 855 00 §193,545 00 34 AUDITOR’S REPORT. [Jan.

STATEMENT 111. Revenue Receipts. Detaii.s 2.

STATE TAX Concluded.

RECAPITULATION. I Amount. i Total.

Barnstable County, .... $23,715 00

Berkshire County, .... 48,870 00 Bristol County, 145,305 00 Dukes County, 4,005 00 Essex County, 284,680 00 Franklin County, 28,017 50 Hampden County, . . . . 102,285 00 Hampshire County, . . , . ! 84,245 00

Middlesex County, . . . . j 874,242 60

Nantucket County, . . . . 3,487 60 Norfolk County, 132,637 50

Plymouth County, . . . . 67,072 50 Suffolk County, ; 862,942 50

Worcester County, .... 198,645 00 Total amount of State tax, j $2,250,000 00 Total amount paid within the year

on State tax of 1888, . . . $2,248,155 00

Total amount unpaid Jan. 1, 1889, . | 1,845 00 $2,260,000 00

Amount paid on account of 1887, . i $67 60 Amount paid on account of 1888, . j 2,248,155 00 Total, I $2,248,222 50

DETAILS No. 2. CORPORATION TAX.

1Assessed upon Valuation of Corporate Stock over and above Municipal Taxation forReal Estate and Machinery. Rate, $14.68 on $l,OOO. —Pub. Stat., Chap. 13.]

Received of the following-named corporations:

Aqueduct and Water Companies. Framingham .Water 90 Amherst Water Co., . $356 72 Co., .... $256 Berkshire Water Co., . 211 54 Franklin, ... 178 58 23 Berkshire Heights, . 44 04 Gardner, ... 402 Gloucester Water Chicopee, . . . 949 06 Sup- 70 220 20 .... 621 Cheshire, ... ply, 98 Dedham, . . . 1,278 63 Gt. Barrington, . . 344

East Mountain, . . 41 10 Haverhill, . . . 4,100 59 1889.] HOUSE —No. 43. 35

Statement 111. Revenue Receipts, Details 2.

CORPORATION TAX— Continued.

& Hingham, . . . $976 22 Boston Dye Wood Hyde Park Water Co., 983 93 Chemical, . . $967 41 Jamaica Pond, . . 350 85 Cochrane, . . . 1,859 96 India Alkali . Junction, ... 33 03 Works, 78 40 Knox Hill Water Co., 16 07 Merrimack,. . . 583 53

. . & Lenox, . 238 65 Talbot Dye Wood

Lexington, . . . 676 01 Chemical, . . 374 34

Marblehead, . . 384 70 Mansfield Lake, . . 167 35 $4,168 39 Middlesex, . . . 64 32

Milford, ... 23 56 Associations. Milford Water Co., . 2,343 96 Co-operative

Newburypdrt, . . 3,131 24 Acushnet, . . . $lO2 76

New Boston, , . 51 38 Amherst, ... 44 04

... Orange, ... 220 20 Arlington, 95 71

Palmer Water Co., . 140 98 Beverly, . . . 226 07 Powow Hill Water Brockton Boot and

... Co., .... 212 86 Shoe, 135 06 Quincy Water Co., . 1,112 74 Co-operative StoreCo., The, . Revere, ... 226 81 Kingston, 26 42

. Sharon Water Co., . 80 01 Cigar Makers, . 18 85

. Danvers, . . . Southbridge, . 231 94 47 71

Stoughton, . . . 228 27 Danvers Co-op. Union

Sunderland Water Society, ... 57 99

Co., .... 12 33 East Douglas, . . 29 86

Uxbridge, . , . 27 16 E. Templeton Chair, . 97 99 Vineyard Haven Water Equitable Pioneer, . 1176

Co., .... 23 49 French Store, . . 67 25

Wannacomet, . . 46 98 Fall River Working-

Williams, ... 187 90 men’s, . . . 56 71 West Springfield, . 646 92 First Swedish, Quincy, 27 68 WatertownWater Sup- Gardner Industrial, . 22 31 . . . ply Co., . 734 00 Gardner Sovereigns, 35 09 Globe Shoe, . . 106 80 $22,648 98 Hinsdale Creamery, . 49 66 Ipswich Creamery, . 27 89 Bridges. Industrial, New Bed- Connecticut . River, $B6 70 ford, ... 33 32 Kingston Foundry Co., 29 86 of „ Knights Labor Boot Chemical Companies. and Shoe Associa.

D ’ ”ier ' ' • 27 ti0n,.... 33 95 Atlantic Dye Wood, . 230 48 Leonard Foundry Co., 242 22 36 AUDITOR’S REPORT. [Jan.

Statement 111. Revenue Receipts. Details 2.

CORPORATION TAX Continued.

Lowell Milk Asso., . $l5B 25 Electric Light and Pa-

Lynn Union Shoe Co., 121 81 tent Plooring Co., . $52 85

Massachusetts, . . 22 81 Fall River, . . . 271 58

Middlesex Boot and Franklin, . . . 11 74

Shoe C0.,. . . 168 09 Gloucester, . . . 51 38 Natick Protective Greenfield Electric Union, . . . 11l 60 Light and Power Co., 73 40 N. Brookfield Cream- Holyoke Electric Light

ery, .... 18 35 and Power Co., . 117 44 Northfield Creamery,. 16 27 Leicester, . . . 22 02

North Dighton Stove, 118 91 Lynn, . . . . 278 92 Northampton Cream- Marlborough Schuy-

ery, .... 14 68 ler, .... 205 52 Old Spain Society, . 22 02 Millbury, . . . 60 19

Phillipston Creamery, 10 28 New England, . . 46 98

Progressive, . . 68 41 North Adams Light

Rutland Creamery, . 13 86 and Power Co., . 80 74 Shelburne Falls Pittsfield, . . . 36 70

Creamery, . . 15 71 Pittsfield Illuminat- Somerset Foundry Co., 299 47 ing, . . . . 220 20 Stoneham Shoe, . . 201 85 Quincy Electric Light

Sovereigns, Webster, . 73 40 and Power Co., . 32 88 Sovereigns,Worcester, 34 50 Salem, . . . 548 16

Swedish Mercantile Somerville,. . . 293 60

Co., .... 76 34 Taunton, . . . 78 40 Singletary Creamery, 18 36 United, . . . 452 14 Springfield Mountain j Worcester, . . . 587 20 Creamery, . . 14 68 Webster, . . . 44 04

Traders’ Union, . . 42 48 Woburn, . . . 264 24 Union Company, . 85 58 Worcester Boot and $5,650 92 Shoe Asso., . . 22 02 Wellesley Creamery,. 12 26 Express Companies. $3,378 66 Armstrong Transfer Express, . . . $770 70 Kinsley Express, . 146 80 Electric Light Companies. New York and Boston Edison Electric lllumi- Despatch Express, . 1,614 80 nating Co. of Fall Newport Transfer Ex- 80 ... River, . . . $267 18 press, 146 Edison Electric lllumi- nating Co., Boston, . 1,563 42 $2,679 10 1889.1 HOUSE —No. 43. 37

Statement 111. Keveime Receipts. Details 2.

CORPORATION TAX Continued.

Gas Light Companies. Roxbury, . . . §5,124 79 Amherst, . . . §132 85 Salem,.... 381 68

. . Adams, . . . 166 18 South Boston, 1,243 40

Arlington, . . . 411 04 Springfield,. . . 436 44

Boston, . . . 10,729 61 Taunton, . . . 559 31

Brockton, . . . 71 94 Union,.... 13 21

... Brookline, ... 794 92 Westfield, 119 64

. Cambridge,. . . 6,322 68 Woburn, . . 166 62

Charlestown, . . 3,604 12 Worcester, . . . 666 47 Citizens’, So. Reading, 166 69

Chelsea, . . . 823 55 §51,544 55

Clinton, ... 55 78 Cottage City, . . 11l 94 G^ass Companies.

Danvers, ... 12 48 Boston and Sandwich, §195 24 Dedham & Hyde Park, 227 54 Mt. Washington, . 70 76 Dorchester,. . . 1,788 02 Union,.... 455 08

—— East Boston, . . 1,943 63 Easthampton, . . 61 88 1721 08 Fall River, . . . 2,297 42

Fitchburg, ... 160 01 Sat Companies.

G10be,.... 367 00 Bayley, . . . §351 69

Gloucester, . . . 238 70 Haverhill, . . . 616 56

Greenfield, . . . 205 52 Merrimack,. . . 661 33 Jamaica Plain, . . 1,575 16

Lawrence, . . . 2,760 94 §1,629 48 Leominster, . . 102 76

Lexington, ... 44 04 Insurance Companies.

Lynn, .... 2,941 87 American, . . . §4,624 20

Lowell, . . . 148 56 Boston Marine, . . 9,512 64 Malden and Melrose, . 786 85 Boylston Mutual, . 4,880 81 . . . Marblehead, 384 62 Commonwealth, . 73 40 Milford, . . . 548 00 Dwelling-house, . 1,934 82

. Mutual, Southbridge, 63 12 Eliot, .... 1,760 13

Nantucket, ... 63 12 Equitable Marine, . 1,101 00

Natick, . . . 158 54 Fireman’s Fire, . . 3,726 96 New Bedford, . . 844 10 First National Fire, . 427 79 . . Newburyport, 482 97 Franklin, ... 29 36 Newton & Watertown, 368 76 Holyoke Mutual Fire, 1,174 40 North Adams, . . 315 62 Manufacturer’s Fire & North . . . Attleborough, 158 64 Marine, . 2,936 00

Norwood, ... 14 68 Massachusetts Mutual, 1,978 86 Pittsfield, ... 376 54 Mass. Hospital Life, . 7,428 33 Plymouth, . . . 112 30 Mercantile Marine, . 6,363 78 38 AUDITOR’S REPORT. [Jan.

Statement 111. Revenue Receipts. Details 2.

CORPORATION TAX Continued.

Massachusetts Title, . $2,866 04 Union Building Asso- Neptune, . . . 3,303 00 eiation, . . . $3B 17 North American, . 2,060 21 Vineyard Haven Prescott, . . . 2,936 00 Wharf, . . . 64 59 Salem Marine, . . 2,056 20 Wakefield Real Estate Shoe and Leather Fire and Building Asso-

. . . . and Marine, 264 24 eiation, . 96 15 Springfield Fire and

Marine, . . . 19,662 29 $6,669 66 Washington Fire and

Marine, . . . 5,651 80 Manufactories, Brass, Iron and Wellfleet Marine, . 1,394 60 other Metals. Abington Tack and

$88,026 86 Machine Co., . . $lB3 50 American Tack Co., . 403 70 Land, Wharf, and Real Estate American Steam

Companies. Gauge Co., . . 571 05 Berkshire Heights American Tool and

. Land, . . $29 30 Machine Co., . . 785 38 Boylston Market As- AmericanTubeWorks, 3,140 05 . . sociation,. 278 89 American Bolt Co., . 1,858 49 Central Wharf, Well- American Waltham fleet, . . . 76 34 Watch Co., . . 27,360 58 Chestnut Hill Associa- Archibald Wheel Co., 440 40 ti0n,.... 26 42 Athol Machine Co., . 88 81 Constitution Wharf, . 217 26 Atlantic Works, . . 867 69 East Boston Dry Dock, 29 36 A. F. Towle & Son

East Boston, . . 129 29 Co., .... 22 02

Essex, .... 3,936 71 Atherton Machine Co., 456 08 Essex County Build- Albert Field Tack Co., 839 86 & ing, .... 1,080 45 A. D. Puffer Sons Flynt Building and Manufacturing Co., 1,996 48

Construction, . . 220 20 Breach Sole Cutting

Holmes Holl Marine Machine Co., . . 413 98 Railway Co., . . 55 78 Bemis & Call Hard- Lanes Cove Pier, . 42 13 ware and Tool C0.,. 512 33

Lexington Building Boston Can Co., . . 209 19 Association, . . 176 16 Boston Car Spring

Onset Bay Grove, . 41 18 Co., .... 44 04 Rowe’s Wharf, Pro- Boston Lead Manufac-

prietors of, . . 108 63 taring Co,, . . 2,108 05 Somerville Union Boston Type Foundry, 84116 . . . Hall, . 23 49 Bradford Joint Co., 346 45 1889.1 HOUSE No. 43. 39

Receipts- DETAILS STATEMENT HI. Revenue 2.

CORPORATION TAX Continued.

Burleigh Rock Drill Edson Manufacturing

.... 55 Co., .... $lB9 37 Co., |238 Bowker & Williams E. Howard Watch and

Hoop Machine Co., . 73 40 Clock Co., . . 877 13 Blair Manuf’g Co., . 280 53 E. A. Bliss Co., . . 110 10

Bay State Watch Case Florence M’f’g Co., . 963 01

Co., .... 499 12 Fulton Iron Foundry

Cape Ann Anchor Co., .... 76 34 En- Works, ... 380 21 Fitchburg Steam

Carver Cotton Gin Co., 656 37 gine Co., . . . 154 14 Clinton Wire Cloth Florence Machine Co., 176 16

C0.,. . . . 3,006 46 Fall River Iron Works Crosby Steam Gage Co., . . . . 82 21

and Valve Co., . 757 49 Globe Nail Co., . . 463 89 ChapmanValveManu- G. W. & F. Smith

factoring Co., . . 8,490 91 Iron Co., . . . 421 32 Cobb Stove and Ma- Geo. F. Blake Manu-

chine Co., . . 315 62 factoring Co., . . 10,460 23 Cowell & Hall Manu- Geo. H. Gilbert Manu-

facturing Co., . . 102 76 factoring Co., . . 3,652 12 Coburn & Taylor Grant Corundum

Manufacturing Co., 44 04 Wheel Co., . . 340 58 Cunningham Iron Gilbert & Barker Works Co., . . 367 00 Manufacturing Co., 645 04

Cheney Bigelow Wire Gaylord Co,, . . 205 52 Works, . . . 533 18 Groveland Foundry

Child Acme Cutter Co., .... 22 02

and Press C0.,. . 352 32 Haydenville Manufac- Coes Wrench Co., . 1,020 26 taring Co., . . 1,541 40 Coburn Trolley Track H. B. Smith C0.,. . 1,293 63 Manufacturing Co., 36 70 Holyoke Machine Co., 1,242 66 Deane SteamPump Co., 1,500 59 Hopedale Machine Co., 1,569 37 Dighton Furnace Co., 131 39 Ilopeville Manufactur-

Douglas Axe Manu- ing Co., . . . 19 08

factoring Co., . . 1,075 31 Harwood & Quincy Davis & Furber Ma- Machine Co., . . 26 42

chine Co., . . 3,709 42 Hyde Manuf’g Co., . 91 02 Dover Stamping Co., . 1,570 76 Haverhill Iron Works, 145 33 Dalzell Axle Co., . 126 91 Holt Manuf’g Co., . 11 01 Ellis Foundry Co., . 206 77 Hampden Watch Co., 2,083 09 E. Stebbings Manufac- Huber Printing Press turing Co., . . 286 26 Co. 77 07 Eagle Cotton Gin Co., 425 72 11. H. Mayhew Co., . 121 84 40 AUDITOR’S REPORT. [Jan.

Statement 111. Revenue Receipt*. Details 2.

CORPORATION TAX— Continued.

Hamblin & Russell Mechanics Iron Foun-

Manufacturing Co., |9l 76 dry Co., . . . $l6l 48 H. R. Barker M’f’g Co., 367 00 National Tube Works, 36,822 14 Harrington & Richard- National Manufactur-

son Arms Co., . . 469 76 ing Co., . . . 880 80 John P. Lovell Arms National Needle Co., . 110 10

Co., .... 1,835 00 New England Awl and

J. B. Parker Machine Needle Co., . . 135 06

Co., .... 411 04 New Home Sewing J. Stevens Arms and Machine Co., . . 5,010 50

Tool Co., . ~ . 321 05 Northampton Cutlery

John Russell . . . Cutlery Co., . 775 10

Co., .... 889 02 Norway Steel and Iron

& Kilburn, Lincoln J Co., .... 629 77 Co., .... 728 13 Newton Machine C 0.,. 18 36 Kinsley Iron and Ma- i New Bedford Copper

. chine Co., . 1,294 78 1 Co., .... 330 30

Kitson Machine Co., . 1,690 40 j Neverslip Horse Shoe

Knowles Loom Works, 3,490 90 j Co., .... 546 10 Lawrence Machine. '■ Oliver Ames & Sons

Co., .... 146 80 | Corporation, . . 2,787 67 L. W. Pond Machine ■ Old Colony Iron Co., . 672 49 Co., . . . . 73 40 | Orange Iron Foundry, 255 43

Lockwood M’f’g Co., . 44 04 Ober Steam Pipe Lord & Gale M’f’g Co., 11l 67 Jacket Co., . . 146 80 Lamb Knitting Ma- Palmer Wire Manu- chine Manufactur- factoring Co., . . 342 04 ing Co., . . . 1,707 28 Putnam Machine Co., . 2,222 99 Lowell Machine Shop, 6,352 18 Putnam Nail Co., . 3,325 02 Murdock Parlor Grate Phillips Manufaetur-

Co., .... 372 14 ing Co., . . . 415 44 Magee Furnace Co., . 3,282 64 Pittsfield Tack Co., . 14 68 Monument Mills, . 1,119 20 Plymouth Foundry Co 147 97 Morse Twist Drill and Powell Planer Co., . 29 36

Machine Co., . . 11,472 42 Prouty Wire Co., . 115 24

Mount Hope Iron Co., 1,232 39 Ryder Grate Co., . 22 02 MasonMachine Works, 1,145 04 Revere Copper Co., . 1,943 63 Morgan' Spring Co., . 22 02 Rice, Barton & Fales, Moore & Wyman Ele- Machine & Iron Co., 1,401 94 vator and Machine Richmond Ironworks, 194 88 Works, . . . 86 61 Robbins Anchor Trip- Mclndoe & Strieder per Co., . . . 36 70 Manufacturing C 0.,. 88 08 Robinson Iron Co., . 477 83 1889.] HOUSE —No. 43. 41

Statement 111. Bevenne Receipts. Details 2.

CORPORATION TAX Continued.

Rodney Hunt Machine Walworth Construo- tion and Co., $440 40 Co., .... $832 36 Supply R. H. Smith Manufac- Washburn & Moen

Co., .... 21,857 05 turing Co., . • 89 35 Reed & Barton Corpo- Wheelock Engine Co., 528 48 . . Machine ration, . 6,521 16 Whitin

SalemLead C 0.,. . 854 38 Works, . . . 5,502 65 Sawyer Leather Ma- Whittier Machine Co., 575 46 & chinery Co., . . 139 46 Wiley Russell Man- Sawyer Spindle Co., . 2,202 00 ufacturing Co., . 1,477 91 Serving Machine Sup- Worcester Wire Co., . 311 22

plies Co., . . . 64 74 Wire Goods C 0.,. . 106 43 Simonds Rolling Ma- Wright Machine Co., . 86 61

chine Co., . . 4,352 62 WrightWire ClothCo., 165 61 Simonds Manufactur- Wollaston Foundry

ing Co., ... 719 32 Co., .... 21 29 Smith & Anthony Woolson Machine Co., 91 75

Stove Co., . . 1,252 20 Worcester Steel Smith & Dove Manu- Works, . . . 1,818 85 factoring Co., . . 6,203 83 Spencer Wire Co., . 883 00 $260,085 62 Star Brass M’f’g Co., . 190 84 Steel Wire Shank Co., 17 98 Steel Edge Dust Pan Manufactories, Cotton Wool and Co IXO 10 other Textile Fabrics. Tahanto Manufactur- Agawam Co., . . f 172 49

ing Co., . . . 36 70 American Net and Taunton Locomotive Twine Co., . . 1,857 02

Manufacturing Co., 495 08 iEtna Mills, . . 641 30 Taunton Copper Man- Assabet Manuf’g C 0.,. 6,202 45 ufacturing Co., . 1,114 80 Acushnet Mills Corpo- . . Taunton Tack Co., 645 92 ration, . . 1,107 71 Tremont Nail Co., . 267 47 Arnold Print Works, . 479 30 United Manufacturing Agawam M’f’g Co., . 910 16

Co., .... 146 80 Barnaby Manufactur-

United States Watch ing Co., ... 365 99 Case C0.,... 24 22 Berkshire Overall Co., 167 08 Union Machine Co., , 367 00 Bigelow Carpet Co., . 2,640 93

Victor Manuf’g Co., . 51 38 Boston Duck Co., . 5,436 18 Walker & Pratt Manu- Boston Cordage Co., . 2,080 16

factoring Co., . . 2,548 45 Boston Oakum Co., . 146 80 Walworth Manufac- Border City Manufac- . . . turing Co., . 4,277 76 turing Co., 582 80 42 AUDITOR’S REPORT. Jan

Statement 111. Betenue Receipts. Details 2.

CORPORATION TAX Continued.

Boston Wool Co., . $llO 10 Hingham Cordage Co., $ll7 44 Central Mills Co., . 581 S 3 11. N. Slater Manufac- Chicopee Manufactur- taring Co., . . 1,761 60 ing Co., . . . 624 06 Hopedale Elastic Fab-

Cohannet Mills, . . 176 16 ric Co., . . . 399 80 Cordis Mills, . . 675 68 Ipswich Mills, . . 1,447 46 Clarendon Mills,. . 167 72 J. Barker & Brothers Curtis Manufacturing Manufacturing Co., 61 66

Co., . . . . 61 66 Jesse Eddy Manufac- Calumet Woolen Co., 1,468 00 turing Co., . . 880 80

Cleghorn Mills, . . 27 16 Knitted Mattress Co., . 51 88 Crane & Waters Man- Knitted Fabrics Co., . 688 58 ufacturing Co., . 185 04 Lancaster Mills, . . 7,907 60 CordavilleAVoolenCo., 56 89 Lawrence Duck Co., . 513 80 Day Cordage Co., . 616 56 Lawrence Line Co., . 66 06 Damon Narrow Fabric Lawrence Manufactur-

Co., .... 220 20 ing Co., . . . 5,944 23

Dutcher Temple Co., . 771 Lowell Hosiery Co., . 340 72

Dunbar Co., . . 11 01 Lowell Manufacturing

Dwight Manufactur- Co., .... 4,841 17

ing Co., . . . 5,671 50 Ludlow Manufactur-

. . Dudley Mills, 275 98 ing Co., . . . 1,808 72 Eureka Silk Manufac- L. D. Thayer Manufac-

. . turing Co., 3,177 85 turing Co., . . 73 40

Farr Alpaca Co., . 485 91 Mayhew Silk Co., . 220 20 Fitchburg Worsted Massasoit Manufactur-

...... Co., 2,317 24 ing Co., . 160 01

Faulkner Manufactur- Merrick Thread Co., . 1,665 30

ing Co., . . . 34 50 Middlesex Co., . . 6,451 42

Freeman Manufactur- Miller’s Falls Co., . 1,872 29

ing Co., . . . 1,726 37 Mount Tom Elastic

Fiskdale Mills, . . 102 76 Fabrics Co., . . 29 86

Flint Mills, . . . 482 24 Miller’s River Manu-

Gold Medal Braid Co., 422 05 factoring Co., . . 42 57

Greylock Mills, . . 652 70 New Bedford Cordage

Griswoldville Mann- Co., .... 3,253 09

factoring Co., . . 315 62 Nonantum Worsted

Gloucester Net and Co., .... 3,269 24 . Twine Co., . 176 16 Nonotuck Silk Co., . 4,508 23

Glasgo Thread Co., . 660 60 North Andover Mills, 1,174 40 Globe Yarn Mills, . 1,805 64 New Bedford Manu-

Grinnell Manufactur- factoring Co., . . 4,844 40

ing Co., . . . 940 99 Norfolk Woolen Co., 167 86 1889. HOUSE —No. 43. 43

Statement 111. Revenue Receipt*. Details 2.

CORPORATION TAX Continued.

Otis Co., . . . |2,457 27 Suffolk Cordage Co., . $2,236 50 . . Orswell Mills, . . 597 48 Salter Silk Co., 587

. Plymouth Mills, . . 702 81 Thorndike Co., . 2,217 06 Franker Manufactur- Taunton Oil Cloth Co., 411 04

ing Co., . . . 440 40 Talbot Mills, . . 1,598 65 Plymouth Cordage Turner’s Palls Cotton

Co., .... 1,873 31 Mills, ... 78 40 Palmer Carpet Co., . 271 58 Tucker & Cook Manu- Peabody Mills, . . 390 86 factoring Co., . . 280 76 Plymouth Woolen and Union Cotton Manu- Cotton Factory, . 190 84 factoring Co., . . 7,116 86 Pittsfield Manuf’g Co., 88 08 U. S. Cord Co., . . 19 08 Paul Whitin M’f’g Co., 258 88 Union Hammock C 0.,. 183 60 Renfrew Manufactur- Uxbridge CottonMills, 383 82 ing Co., . . . 6,534 86 Wamsutta Mills, . 1,652 97 Richardson Manufac- Williams Manufactor-

turing Co., . . 2,837 64 ing Corporation, . 987 96 Roxbury Carpet Co., . 12,226 97 Whittenton Manufac-

Ray’s Woolen Co., . 1,722 70 turing Co., . . 1,835 88 Saxonville Mills, . 8,952 74 Wright Manuf’g Co., . 827 22 Sewall & Day Cordage Whitefield Mills, . 164 42

Co., .... 450 68 Whittier Cotton Mills, 497 21 Shaw Stocking Co., . 3,328 65 Slater Woolen Co., . 4,193 49 $182,528 94 Stevens Linen Works, 5,105 70 Springfield Weaving Paper Companies.

Co . . 227 54 Albion, . $146 07 Stafford Mills, . . 2,880 36 AmericanPad &Paper, 189 46 Swift River Manufac- Beebe & Holbrook, . 214 11 Co., . . . turing 1,736 35 Boston Flint, . 190 84 S.BlackingtonWoolen Carson & Brown, . 137 99

.... Co., 585 37 Carew, . . . 615 64 Star Worsted Co., . 447 74 Champion Card & Pa- . . Stirling Mills, 1,363 50 per, .... 1,271 29 Standard . Cordage Co., 720 79 Chemical, . . 204 05

Springfield Waste Co., 1,174 40 Chester, . . . 613 80 Solon Bryant . Co., 268 64 Collins, ... 461 41 S. X. &C. Russell M’f’g E. &S. May, . . 206 25

Co-, .... 264 24 Fairchild, ... 417 28 Star Mills Corporation, 146 80 Geo. W. Wheelwright, 204 24 Seaconnet Mills,. . 675 28 Hampshire, . . 1,581 04

Sagamore Manufac- Holyoke, . . . 2,583 83 Co., turing . , 369 66 Holyoke Card &Paper, 73 40 44 AUDITOR’S REPORT. Jan.

Statement 111. Kevemte nceeipt». Details 2.

CORPORATION TAX Continued.

Hollingsworth & Whit- Revere, . . . |3,671 64

ney, .... $4,903 12 Tyer, .... 234 88

‘ -

Keith, .... 2,906 64 ttd . m v152,337’ 12 L. L. Brown, . . 1,674 50 Massasoit, . . . 2,513 22 Steamboat Companies. 1,481 21 Montague, . . . Boston and Savannahi $253 23 9J 82 Newton, . . . Boston and Gloucester, 880 80 Northampton, . . 110 10 Bogton and Bangor> . I>l9o 55

>64l owen X 96 Boston and Philadel- Parsons B79 48 ’ • • ' X ’ phia, . . . 6,442 76

... 942 75 Riverside, Bogton and Province.

Russell, ... 513 80 towtl) ... 411 04 Smlth’' 2 ’ 297 42 Crystal Lake, . . 11 71 Southworth, 408 10 . . Fa]l River and Provi .

Sterns ’ • 367 00 dence, ... 842 63 Syms & Dudley,. . 108 63 Hingham> Hull and Turner’s 205 Falls, . . 52 DownePs . 1,318 26 Landing , Valley> 240 02 • • • Merrimack Valley, . 220 20 Wauregan, ... 266 69 Metropolitan, . . 7,340 00 Whiting, . . . 2,867 88 Vineyard "

... 308 28 Worthy, and Nantucket, . 1,468 37

Whitmore, ... 227 54 New England and Sa. 469 76 Winona, . . . vannah . . , . 7i340 00 r . . 20,256 93 Old Colon3 , $35,244 04 Quinsigamond Lake, . 33 91 . „ „ Standard Steam Navi- Rubber Companies.1 „ . gation Co., . 220 20 American, . . . |7,294 49 iEtna, .... 95 42 146,730 59

Boston, . . . 624 63 Boston Rubber Shoe, . 28,622 33 Steam Railway Companies.

Cable, . . . . 82 21 Attleborough Branch, $2,337 20

Columbia, . . . 1,203 76 Berkshire, . . . 9,909 00

Dickinson Hard Rub- Boston & Albany, . 304,806 84

ber, .... 61 38 Boston & Lowell, . 69,061 56

Easthampton Rubber Boston & Maine, . 44,891 45

Thread, . . . 2,106 58 Boston & Providence, 77,209 15 . Elastic Rubber, . 14 68 Boston, Revere Beach

. Nashawannuck, . . 2,727 64 and Lynn, . 11,072 76 83 Para Rubber Shoe, . 6,502 06 Cental Massachusetts, 36,830

Rubber Boot and Shoe Cheshire, ... 7,583 69

Chatham, ... 164 67 Selling, ... 132 12 Rubber Footwear, . 73 40 Connecticut River, . 56,746 30 1889.] HOUSE —No. 43. 45

Statement 111. Revenue Receipts. Details 2.

CORPORATION TAX Continued.

Eastern, . . . $115,715 73 West Amesbury Br’ch, $261 03

. Fitchburg, . . . 17,266 16 West Stockbridge, 290 66

Grafton & Upton, . 367 00 Worcester and Shrews- Hoosao Tunnel & Wil- bury, . . . 131 69

mington, ... 86 70 Worcester,Nashua and Holyoke & Westfield, 1,560 78 Rochester, . . 29,547 80 Horn Pond Branch, . 29 36 Lowell & Andover, . 10,258 68 $1,257,119 12 Milford and Woon- Street Bailway Companies. socket . . . 144 74 Milford, Franklin and Albany Street Freight, $146 80

Providence, . . 367 00 Boston and Chelsea, . 1,953 91

Monadnock, . . 163 83 Brockton, . . . 1,777 75 NewHavenandNorth- Black Rook and Salis-

ampton, . . . 2,299 27 bury Beach, . . 293 60

Nashua and Lowell, . 12,405 19 East Side, Brockton, . 209 04 Nashua, Acton and East Middlesex, . . 2,306 23

Boston, ... 44 92 East Wareham, Onset

North Brookfield, . 168 82 Bay and Fort Inde-

New London and pendence, . . 47 71

Northern, . . 11,309 72 Fitchburg, . . . 910 16

NewYork, New Haven ' Framingham Union, . 419 85

. .... and Hartford, . 16,685 24 Globe, 4,800 36

New York and New Granite, . . . 1,159 72

England, . . . 30,485 22 Gloucester," . . . 425 72 Norwich and Worces- Haverhill and Grove-

ter, .... 14,780 51 land, . . . 1,409 28

Old Colony, . . 223,235 96 Hoosac Valley, . . 85 23 Pittsfield and North Holyoke, . . . 687 20

Adams, . . . 7,287 15 Lowell, . . . 1,118 32 Providence and Lowell and Dracut, . 657 96

Worcester, . . 48,234 82 Lynn and Boston, . 4,685 12 Providence, Webster Long Beach, . . 35 23 and Springfield, . 485 17 Merrimack Valley, . 811 44

Island and Mas- . . Rhode , Naumkeag,. 3,858 64

sachusetts, . . 1,468 00 Natick and Cochituate, 346 46

Spencer, . . . 657 66 Newburyport City, . 854 38 Stockbridge and Pitts- Newburyport and

field, . . . 7,245 61 Amesbury, . . 971 45

. Stony Brook, . 5,886 68 North Woburn, . . 990 90

Vermont and Massa- Northampton, . . 881 . . , ohusetts, 68,670 23 Onset, ... 76 34

Ware River, . . 19,131 34 Pittsfield, . . . 438 64 46 AUDITOR’S REPORT. [Jan.

Statement 111. Revenue Receipts. Details 2.

CORPORATION TAX— Continued.

Plum Island, . . $330 30 New England Trust, . $29,759 06 Quincy, . . . 36 70 New Bedford, . . 954 20

Somerville, . . 2,470 64 Security Safe Deposit, 2,936 00

Springfield, . . 4,867 89 Springfield Safe De-

Taunton, . . . 734 00 posit, . . . 4,404 00 Union, . . . 2,527 90 State Safe Deposit, . 73 40 Union Freight, . . 1,123 02 Suffolk Trust and In- West End, . . . 103,926 33 vestment, . . 1,468 00 Winnisimmet, . . 880 80 Worcester Safe De-

Worcester Consoli- posit and Trust, . 3,910 75

dated, . . . 4,478 87 5103,732 38 $152,712 69 Miscellaneous Companies. Telegraph Companies. American Cigar Co., . $847 04 American Rapid, . $440 40 American Fire Hose Bankers’ and Mer- Manufacturing Co., 1,321 20 chants’, . . . 293 60 American Printing Co., 1,200 09

Boston Multiplex, . 91 75 American Optical Co., 2,844 54 Boston District, . . 51 38 Amer. Powder Mills, . 2,150 34

New England, . . 220 20 American Whip Co., . 2,442 14 Amer. Molded Collar

$1,097 83 Co., .... 440 40 American Pruning Co., 5 87 Telephone Companies. American Diorama

American Bell, . . $122,605 35 Co., .... 73 40

American Telephone American Shoe Co., . 867 00 and Telegraph Co., 146 80 American Collection

N. E. Telephone and Agency, . . . 14 68 Telegraph, . . 45,109 12 Ames Plow Co., . . 1,174 40

Southern Mass., . . 1,468 00 A. Storrs & Bement

Co., .... 440 40 $169,229 27 Altamonte Co., . . 31 56 Adamanta M’f’g Co., . 871 99 Safe Deposit and Trust Companies, a. C. Barnes Whip Co., 343 81 American Loan and Andover Press, . . 73 40 Trust, . . . $16,148 00 Austin C. Wellington Bay State, . . . 2,495 60 Coal Co., . . . 1,108 34

Boston Safe Deposit Bay State Whip Co., . 404 98 and Trust, . . 24,762 47 Bay State M’f’g Co., . 88 08 International Trust, . 8,746 90 Bay State Belting Co., 293 60 Massachusetts Loan Bay State Felt Boot

. . . and Trust, 8,074 00 and Shoe Co., . 65 69 1889. HOUSE No. 43. 47

Statement 111. Revenue Receipt*. Details 2.

CORPORATION TAX Continued.

Bay State Shoe and Bullard Art Publish-

Leather Co., . . $10,252 51 ing Co., . . . |278 92 Bay State Sugar Re- Berkshire Ore Co., . 1,139 17

. finery, . . 1,541 40 Butcher Polish Co., . 29 36 Beacon Oil Co., . . 762 63 Butcher Cyclometer

Belcher and Taylor Co., .... 38 17 Agricultural Tool B. B. Hill Manufactur-

Co., .... 191 87 ing Co., . . 73 40 .t

Boston Beer Co., . 1,906 93 Briggs Carriage Co,, . 149 74 Boston and Colorado British American Citi-

Smelting Co., . . 9,285 10 zen, .... 58 72 Boston Belting Co,, . 10,606 11 Boston Bank Note and

Boston Electric Protec- Lithograph Co., . 330 80 tive Association, . 102 76 Boston Blower Co., . 61 76 Boston Ice Co., . . 724 46 Cambridgeport Diary

Boston Terra CottaCo., 631 24 Co., .... 667 94 Boston Tow Boat Co., 13,127 62 Cape Ann Isinglass

.... Boston Transcript Co., 161 48 Co., . 601 88 Boston Storage Ware- Cape Ann Printing . . house Co., 4,684 39 Co., .... 36 70 Boston Cooperage Co., 1,121 55 Continental Sugar Ke- Boston Electric Co., . 198 18 finery, . . . 1,159 72 Boston SugarRefining Courier Publishing

.... Co., 4,688 79 Co., .... 49 91 Boston Cyclorama Co., 756 02 Cutter Tower Co., . 206 62 Boston Cab Co., . . 1,174 40 City Mills Co., . . 618 98 Boston Heating Co., . 6,606 00 Citizens’ Newspaper

Boston Mining and Co., .... 69 00

Stock Exchange, . 734 Crocker Manufactur- Boston . Mercantile Bus- ing Co., . . 478 67

iness Co., . . 14 68 Charles River Towing Boston . . . . Herald Co., 1,101 00 Co., . 43 00 Boston Marble and ChadwickLead Works, 1,222 11

Granite Co, . . 349 38 Carter, Rice & Co. Cor- Boyd & Corey Boot poration, . . . 706 11 and Shoe Manufac- Collateral Loan Co, . 2,312 10 taring Co, . . 2,825 90 Coburn Shuttle Co, . 642 43 Beacon Publishing Co, 55 05 Cheshire Shoe Manu- Eradley Fertilizer Co, 4,209 12 factoring Co, . . 515 27 Briggs & Allyn Manu- Commonwealth Shoe factoring Co, . . 187 90 and Leather Co, . 1,716 83 Bowker Fertilizer Co, 2,739 36 Charlestown Enter- Bee Newspaper Co, . 44 04 prise Co, . . 36 70 48 AUDITOR’S REPORT. [Jan.

Statement 111. Revenue Keceipt*. Details 2.

CORPORATION TAX— Continued.

Casey Bros. Shoe Man- Dubois Lithographic

.... ufacturing Co., . $49 18 Co., $220 20 Charles River Em- D. C. Storrs Furniture

.... bankment C0.,. . 970 72 Co., 51 38 Crosman Box Co., . 352 32 Electric &Machine

Cotocheset Co., . . 11 74 Co., .... 88 08 Cambridge Lyceum, . 22 02 E. T. Cowdry Co., . 734 00 Commercial Tow Boat Electric StandardTime

.... Co., . . . ' . 916 03 Co., 44 04

Clinton Printing Co., . 48 44 Ellenville Tanning

Crompton Loom Co., .... 1,159 72

Works, . . . 6,619 21 Eureka ClothesWring- Chase’s Patent Eleva- ing Machine Co., . 58 72

tor Co., . . . 807 40 Edwards Grain Co., . 36 70 C. F. Jewett Publish- Emmons Loom Har-

, ing Co., . . . 605 55 ness Co., . . 14 68 Daily News Co., Everett Piano Co., . 176 16

Lowell, . . . 29 36 Excelsior Umbrella Decker & Bonitz Card Manufacturing Co., 616 56

Clothing Co., . . 393 42 Enterprise Publishing

Drainage Construction Co,, .... 66 06 Electric Lustre Starch Co., .... 14 68

.... Diatite Co., . . . 88 08 Co., 66 06 Dighton Stove Lining Farwell Bleachery, . 1,211 10

. ‘Company, . . 34 13 F. 6. Lamson Co., 41 98

Danvers Bleachery, . 866 12 Fall River Daily Globe Dennison Manufactur- Publishing Co., . 70 46

ing Co., . . . 1,789 49 Fisher Manuf’g Co., . 2,044 56 Dennisport Fishing Ferd F. French Co., . 1,10100 & Co., 90 Co., .... 522 76 Fobes, Hayward 2,091

. 528 48 D. &L. Slade Co., . 916 40 F. A. Kennedy Co., Dakota Mortgage Fall River Bleachery, 626 84

Loan Co,, . . 4,220 03 Fall River Daily Her- 36 D. Lothrop & Co., . 2,869 94 aid Publishing Co., . 29 Dighton Manufactur- Fall River Granite Co., 32 22

ing Co., ... 14 68 F. A. Whitney Carriage 28 Duncan &GoodellCo., 660 60 Co., .... 667 D. Girouard Co., The, 167 91 Fisk Manufacturing 26 .... 286 D. 11.Brigham Co., . 734 00 Co., Duncan Leather Manu- Florence Furniture

.... 68 72 facturing Co., . . 1,215 50 Co., Downing Morocco Co., 440 40 Forbes Lithograph 998 24 Dana Hardware Co., . 2,202 00 Manufacturing Co., 1889.] HOUSE —No. 43. 49

Statement 111. Revenue Receipts. Details 2.

CORPORATION TAX Continued.

F. B. Washburn & Co. Henry F. Miller &

Corporation, . . f 166 16 Sons Piano Co., . $1,519 38

F. A. Clapp Co., . . 88 08 Holyoke Wood and

& . Graton Knight Man- Coal Co., . . 88 08

ufacturing Co., . 2,439 82 Haverhill Gazette, . 73 40 Globe Coal Co,, . . 202 68 Holyoke Envelope Co., 116 97

Germania Mills, . . 677 04 Holyoke Snath Co., . 23 86

Gloucester Isinglass Holyoke Warp Co., . 242 15 and Glue Co., . . 169 70 Hunt’s Life Saving

Glendale Elastic Fab- Gun Co., ... 14 68 rics Co., . . . 170 29 Harwood Manufactur-

& Gould Watson Co., 462 42 ing Co,, ... 827 22 Globe Newspaper Co., 613 80 Hancock Inspirator

Gazette Publishing Co., .... 748 68

Co., .... 176 16 Haverhill Leather

Golden Rule Co., . 73 40 Cloth Co., . . 48 44

George G. Page Box Harvard Piano Co., . 73 40 C0.,. , . . 394 89 Hero Cough SyrupCo., 44 04

Gurney Hot Water I. A. Beals Co., . . 359 66 Heater Co., . . 734 00 Improved Dwelling Gibbs Loom Harness Assoc’n, Springfield, 58 72 and Reed Co., . . 163 68 Inter-State Collection

. Gloucester Lighterage Co., . . . 13 21

Co., .... 190 84 Improved Dwelling & Gay Parker Co., . 1,101 00 Association, . . 546 10 Hampden Emery and Ivers & Pond Piano

Corundum Co., . 2,053 61 Co., .... 367 00 Hampden Paint and J. C. Ayer & Co., . 3,790 38 Chemical Co,, . . 971 82 J. C. Clark Printing

Hampden Glazed Pa- Co., .... 38 76 per and Card Co., . 132 12 Journal Newspaper H. A. Lathrop Manu- Co., .... 880 80

factoring Co., . . 65 33 Jarvis Engineering & Hallet Davis Piano Co., .... 734 00 Manufacturing Co., 613 80 Jenney Manuf’g Co., . 61 38 Holyoke Water Power J. V. Abbott Manufac-

.... . Co.> 1,925 06 turing Co., . 194 51 Ilerdic Phaeton Co., . 33 03 J. A. Cummings Print-

Heywood Boot and ing Co., ... 82 21 Shoe C0.,. . . 1,347 62 J. G. Phinney Counter Howard Manufactur- Co., .... 1,101 00

in g Co., ... 220 20 J. 11. Lockey Piano

Haverhill Ice . Co., 254 70 Case Co., ... 204 79 50 AUDITOR’S REPORT. Jan.

Statement 111. Revenue Receipts. Details 2.

CORPORATION TAX Continued.

J. J.Warren Co., . f 258 37 Morning Mail Corpo-

King Manufacturing ration, . . . $25 69 Corporation, . . 161 48 Milton Bradley Co., . 474 60 Langdon Mitre Box Merrick Lumber Co., . 408 47

Co., .... 139 09 Morgan Envelope Co., 678 36 Lanesville Granite Co., 118 91 Massachusetts Fish Ex-

Lawrence Lumber Co., 43 31 change, . . . 91 75 Lawrence Ice Co., . 627 76 Mass, and Southern Lawrence Coffee Construction Co., . 1,835 00 House Co., . . 82 21 Middlesex Newspaper

Leominster Furniture Co., .... 40 37 Manufacturing Co., 400 76 Mitchell Fish Co., . 146 80 Litchfield Shuttle Co., 825 16 Mason Regulator Co., 119 64 Loring & Blake Organ Muddy Pond Co., . 129 83 & Co., .... 557 84 Miller Bros. Co.

Lowell Card Co., . 344 98 Corporation, . . 587 20 Lowell Bleachery, . 76 90 Milford Pink Granite

Little & Co. Corpora- Co., .... 22 75 ti0n,.... 139 46 Merrimac Wheel and Lynn Shoe Supply Gear C0.,. . . 204 79

Co., .... 687 20 Metropolitan Cab Co., 22 02 L. Sprague Co., . , 113 77 Mattapoisett Manu-

Lynn Glue Co., . . 220 20 factoring Co., . % . 19 82 Litchfield Lumber Co., 293 60 Morrill Leather Co., . 132 12 Merrimac River Tow- National Mortgage and ing Co., . . . 146 80 Debenture Co., . 3,353 65 Montague City Rod Newell Bi’others Man-

Co., .... 128 45 ufacturing Co., . 1,705 82 Marshpee Manufactur- New England Dredg-

. . ing Co., ... 10 28 ing Co., . 534 35 Mason & Hamlin Or- New England Felt gan and Piano Co., . 8,441 00 Roofing Co., . . 820 61 Maverick Oil Co., . 1,736 64 New England Publish-

Monroe Organ Reed ing Co., . . . 367 00

Co., .... 660 60 North Adams Manu- Mutual District Mes- facturing Co., . . 1,123 02 senger Co., . . 1,174 40 N. Ward Co., . . 249 56 Merchants’ Steam Northampton Emery Lighter Co., . . 95 42 Wheel Co., . . 1,372 58 Merry Mount Granite Norton Emery Wheel 45 .... Co., .... 193 04 Co., 277 Maine Manufacturing New England Fibre 48 Co 66 06 Co, .... 161 1889.] HOUSE —No. 43. 51

Receipts. Details Statement 111. Revenue 2.

CORPORATION TAX—Continued.

N. E. Wiring and Con- Rockland Co., . . $754 00 straction Co., . . $257 56 Roxbury Stone Co., . 73 40 North Attleborough Rocky Meadow Co., . 134 47

Steam and Electric Raymond Skate Co., . 138 73 Fertilizer Co,, .... 110 10 Standard

Newburyport Can Co., .... 603 45 Manufacturing Co,, 146 80 Salem Publishing Co., 14 81 National Hot Water Salem and South Dan-

Heater Co., . . 95 42 vers Oil Co., . . 193 78 Oriental Coffee House Salisbury Beach Plank . . 46 98 Co., .... 249 56 Road Co., O. T. Rogers Granite Skillings, Whitney &

Co., .... 89 64 Barnes Lumber Co., 5,663 72 Orange Furniture Co., 102 76 Smith American Or- Orange Power Co., . 25 69 gan and Piano Co., . 3,072 52 Phelps Publishing Co,, 734 00 Silver Lake Co., . . 1,475 34 Pigeon Hill Granite Sheffield China Clay Co 24 96 Co. 46 98 Parmenter Crayon Co., 66 06 Somerset Potters’ Prosbrey Stove Lining Works, . . . 175 06

Co., .... 161 48 South Reading Ice Co., 62 85 Peek & Whipple Co., . 510 86 South Reading Me- Phcenix Manuf’g C0.,. 102 76 chanics’ and Agri- Pittsfield Steam Power cultural Institution, 367 00

Co., .... 14 68 .Springfield Glazed Post Publishing Co., . 36 70 Paper Co., . . 36 70 Proprietors Revere Standard Sugar Re-

House, . . . 73 40 finery, . . . 6,962 72 Pierce & Bushnell Suffolk Brewing Co., . 262 77 Manufacturing Co., 220 20 South Boston Ice Co., 805 79

People’s Line, . , 110 10 Sun Printing Co., . 29 36 Prescott Manuf’g Co., 220 20 Standard Whip Co., . 445 83

RedclingElectricalCo., 69 46 Sanders Leather Co., . 401 95 Rice & Lockwood Standard Envelope Lumber . Co., . 367 00 Co 74 87 Ripley Howland Man- Springfield Collar Co., 44 04

ufaoturing Co., . 1,638 29 Standard Brick Co., . 73 40 Reversible Collar Co., 2,604 78 South Abington Shoe Granite Rockport Co., 1,092 93 Factory Co., . . 60 56 Rational Horse Shoe- Springfield Wood

ing Co., ... 95 42 Working Co., . . 188 49 Rice & Griffin Manu- Standard Turning

. . . . facturing Co., 136 95 Works, . 22 02 52 AUDITOR’S REPORT. ["Jan.

Statement 111. Revenue Receipt*. Details 2.

CORPORATION TAX— Continued.

Spectator Publishing Union Belt Co., . . $587 20

Co., .... $73 40 Union lee Co., . . 239 94

Swan Unit Co., . . 109 37 Union Water Meter

Springfield News Co., 132 12 Co., .... 321 49 Springfield Bicycle Union Furniture Co., . 117 44 Manufacturing C0.,. 1,468 00 Union Shuttle Co., . 110 10 Samuel Winslow Skate Wakefield Rattan Co., 10,786 86 Manufacturing C0.,. 88 17 Waquoit Herring Riv-

St. Regis Leather Co., 367 00 er Co., ... 734 Suffolk C0.,. . . 117 44 Watchman Publishing

Standard Clothing Co., 7,340 00 Co., .... 369 94 S. H. Howe Shoe C0.,. 2,062 54 West Roylston Manu- Springfield Glue & factoring Co., . . 1,878 16

Emery Wheel Co., . 18 64 Worcester Coal Co,, . 475 63 Sanford Whip Co., . 1,071 64 Worcester Excursion

Simpson’s Patent Dry Car Co., ... . 568 12

Dock C0.,. . . 471 23 Wright & Potter Print- Spy Publishing Co., . 146 80 ing Co., . . . 411 04 Stirling Emery Wheel Wason Manuf’g Co., . 2,395 78

Co., .... 482 97 Winnisimmet Co., . 2,137 41 Staple Heeling Co., . 77 80 W. S. Reed To y

Stellar Electric Co., . 73 40 Co., .... 77 07 Taunton Crucible Co., 127 72 Washington MillsEm- & Taylor Tapley Man- ery Co., ... 286 99 ufacturing Co., . 44 04 Whitcomb Envelope

Turners’ Falls Co., . 193 78 Co., .... 1,321 20 Thurston & Hall Bis- Williston & Knight

cuit Co 808 28 Co., .... 1,233 12 T. A. Newhall Coal Westfield Whip Co., . 277 23

Co., .... 293 60 Wm. N. Flynt Granite «

Towle Manufacturing Co., .... 220 20

Co., .... 2,827 87 Westfield Cigar Co., . 146 80

Tabor Organ Co., . 256 90 W. C. Stevenson Man-

Taunton Brick Co., . 52 85 ufacturing Co., . 110 10

Terry Clock C0,,. . 78 17 Wamesit Steam Mill

Thomas E. Proctor Co., .... 587

Leather Co., . . 1,541 40 AVinchester Furniture

& Thorp Adams M’f’g Co., .... 154 14

Co., . . . . 352 32 Worcester Elevator

Union Button Sewing Co., .... 39 64 Machine Co., . . 867 CO AA rellcsley Ice Co., . 58 72 Union Newspaper Co., 784 AATellfleet Boot & Shoe

United States Hotel Co., 807 40 Co., .... 31 25 1889.] HOUSE —No. 43. 53

Statement 111. Revenue Receipt*. Details 2.

CORPORATION TAX Continued.

Woburn Agr. & Me- Worcester Corset Co., $1,567 55 chanieAsso., . . $126 16 Weeden Manufactur-

W. C. Packard Furni- ing Corporation, . 80 74

ture Co., . . . 440 40 Warner Manuf’g C0.,. 95 42 White Oak River Corp., 189 46 Wheeler Reflector Co., 472 70

W. F. Adams Co., . 205 62

. $290,411 Ware Pratt Co., . 1,394 60 85

Received on Account of 1887 and Previous Years.

Austin C. Wellington Crystal Emery Wheel

Coal Co., . . . $1,185 98 Co., .... $39 53 American Cultivator Charles W. Copeland Publishing Co., . 75 30 Manufacturing Co., 60 45 Avery Carbonic Acid Eureka Silk Manufac-

Gas Co., ... 42 17 turing Co., . . 3,260 11 Bay State Watch Case Elwell Heddle Co., . 376 60

Co., .... 195 78 Educational Supply

Blair Camera Co., . 478 91 Co., .... 263 55 Bacon Paper Co., . 1,129 60 Foundry Supply Co., . 63 25 Bagnall & Loud Block Foote Refrigerator

Co., .... 1,731 90 Co., .... 36 14 Black Rock and Salis- George E. Read Furni-

bury Beach Ry. Co., 135 54 ture Co., ... 90 36 BudgetPublishing Co., 112 95 Greenfield Tool W’ks, 19 68 Boston Consolidated Goulding Mills, 1886, 1,042 56

Railroad Co., . . 30,485 21 Grafton Water Co., . 178 92 Boston Wall Paper HighlandFoundry Co,, 1,197 27 Co., 1885, . . 451 80 H. D. Watson Publish-

Brockton Gazette Pub- ing Co., . . . 376 50 lishing Co., . . 37 65 Herman W. Ladd Co., 662 64 Boott Cotton Mills, Hero Cough Syrup

1886, . . . 1,360 93 Co., .... 180 72

Columbia Rubber Co., 1,046 67 Lancaster Water Co., . 301 20

C. F. . Jewett Publish- Lake Piano Co., . 75 30

... ing Co., 847 13 L. A. May Co., . . 527 10 Chicopee Folding Box Lynn Dist. Mess, and

Co., .... 140 06 Tel. Co 150 60 Citizens’Electric Light Lewis Engraving Co., 00 24 Co., . . . . 259 03 Lynn Ice Co., . . 609 04 Chemical Paper Co., . 548 18 Marlborough Schuyler Cape Ann Granite Co., 670 17 Electric Light Co., . 215 36 54 AUDITOR’S REPORT. Jan

Statement 111. Revenue Receipt*. Details 2.

CORPORATION TAX Continued.

Metropolitan Cab Co., $225 90 Standard Publishing

Manufacturer’s Ga- Co., .... §67 77 zette Publishing Co., 72 29 S. A. Wood Machine

Mayall Patent Co., . 964 Co., .... 1,950 27 Metropolitan Railroad Suspension Transpor-

Co., .... 48,798 92 tation Co., . . 451 80 Marblehead Water Sherman Machine Co., 18 83

Co., .... 343 37 Salter Silk Co., . . 15 06 Massachusetts Co-op- South Boston R. R. Co., 16,651 84 erative Association,. 21 08 Security Associates, . 1,506 00

Merrimack Manufac- Union Stove Co., . 118 97 tuning Co., 1886, . 7,777 60 United Manuf’g Co., . 150 60 North Attleborough United States Fire-

Steam and Electric works Co., . . 271 08

Co., .... 301 20 Yendome Cigar Manu-

National K. of L. factoring Co., . . 15 06 Co-operative Elastic Willey Robinson Man-

Fabric Co., . . 76 30 ufacturing Co., . 48 19 National Plaster Co., . 150 60 Wheeler Reflector Co., 484 93 Norway Tanning Co., 512 04 Walpole Emery Mills, 148 34 Prescott Manuf’g Co., 225 90 ATestfield Electric

People’s Line, . . 150 60 Light Co., . . 159 03

Pacific Guano Co., . 8,199 78 W. U. Telegraph Co.,

. 46 Revere Rubber Co., . 3,091 82 1885, . . 10,618 Riverside Lumber Co., 37 65 W. T. M. Injector Co., 185 88 Rand Avery C 0.,. . 2,259 00 Walpole Woolen

Samuel Ward Co., . 602 40 Mills, ... 150 60 Springfield Glue and Emery Wheel Co., . 196 23 $156,835 76

Amounts returned from Cities and Towns on Account of Overpayments in 1887 and Previous Years.

. $l5 Agawam, . . . $ll6 61 Lakeville, . . 77

. . ... 30 13 Boston, . 35,926 81 Lowell,

.... Bridgewater, . . 341 Lynn, 103 64 18 ... 60 Chelsea, ... 12 10 Methuen,

. . 46 24 Carver, ... 10 63 New Bedford,

. . U2B 16 Greenfield, ... 742 Newbury port,

... 676 Gill, .... 816 Randolph, 490 Salem,. ... Hanover, ... 258

... 13 23 Kingston, ... 15 77 Sandwich, 1889.] HOUSE —No. 43. 55

Statement 111. Revenue Receipts. Details 2.

CORPORATION TAX Concluded.

Springfield,. . . $43 86 Weymouth,. . . $66 60

Southborough, . . 15 36 Westfield, ... 81 56

. Salisbury, . . 272 48

Soituate, . . . 316 46 $38,396 30

Waltham, ... 96 72

Recapitulation.

Aqueduct Companies, $22,648 98 Bridges, 86 70 Chemical Companies, 4,168 39 Co-operative Associations, 3,378 66 Electric Light Companies, 6,650 92 Express Companies, 2,679 10 Gas Light Companies, 61,544 55 Glass Companies, 721 08 Hat Companies, 1,629 48 Insurance Companies, 88,025 86

Land, Wharf, and Real Estate Companies, . . . 6,669 56 Manufactories, Brass, Iron, etc., 260,085 52

Manufactories, Cotton, Wool, etc., Fabrics, . . . 182,528 94 Paper Companies, 36,244 04 Rubber Companies, 52,337 12 Steamboat Companies, 46,730 59 Steam Railway Companies, 1,257,119 12 Street Railway Companies, 152,712 69

Telegraph Companies, 1; 097 33 Telephone Companies, 169,229 27 Trust Companies, 103,732 38 Miscellaneous Companies, 290,411 85 Received on account of 1887 and previous years, . . 156,835 76 Returned towns account of by on 1887, .... 38,395 30

Total > • $2,933,513 09

Received on of account 1887 and . previous years, . $166,836 76 Received on account of 1888, 2,776,677 33

$2,933,513 09 56 AUDITOR’S REPORT. Jan.

Statement 111. Revenue Receipts. Details 3

DETAILS No. 3. SAYINGS BANK TAX. [One-half of one per cent, on average deposits, payable within ten days after the first Mondays of June and December. Pub. Stat., Chap. 13.]

Payments Payments for June. for December.

Received of the following-named banks ; Abington Savings Bank, .... f 1,325 27 $1,345 60 Andover Savings Bank, .... 2,591 82 2,609 88

Amherst Savings Bank, .... 1,253 96 1,298 82

Arlington Five Cents Savings Bank, . . 961 55 1,000 55 Athol Savings Bank, 1,175 52 1,249 58

Attleborough Savings Bank, . . . 1,023 87 1,069 35

Boston Five Cents Savings Bank, . . 20,081 21 21,079 31

Boston Penny Savings Bank, . . . 1,098 94 1,139 67

Brighton Five Cents Savings Bank, . . 169 37 173 03 Beverly Savings Bank, 1,607 92 1,538 88 Broadway Savings Bank, Lawrence, . . 1,141 24 1,216 51 Barre Savings Bank, 425 48 426 68

Belmont Savings Bank, .... 19 87 27 25

Brookfield Savings Bank, .... 53 53 53 63 Berkshire County Savings Bank, Pittsfield,. 3,316 18 3,068 65 Benjamin Franklin Savings Bank, Franklin, 207 78 222 83

Braintree Savings Bank, .... 149 78 167 81

Brookline Savings Bank, .... 247 50 326 45

Bristol County Savings Bank, Taunton, . 4,935 35 5,224 30 Bridgewater Savings Bank, .... 890 92 389 04

Brockton Five Cents Savings Bank, . . 831 19 879 67 Bass River Savings Bank, South Yarmouth, 955 00 9U 44

Cambridge Institution for Savings, . . 3,408 40 3,414 87

Cambridgeport Savings Bank, . . . 4,738 20 4,811 51

Central Savings Bank, Lowell, . . . 1,486 10 1,486 47

City Institution for Savings, Lowell, . . 6,240 34 6,377 80 Chelsea Savings Bank, 1,986 71 2,145 63

Charlestown Five Cents Savings Bank, . 4,664 93 4,890 34 Cape Ann Savings Bank, Gloucester, . . 2,016 75 2,308 09

City Five Cents Savings Bank, Haverhill, . 1,047 82 1,061 62 Clinton Savings Bank, 1,259 55 1,202 26 541 Chicopee Savings Bank, .... 517 08 71 36 Chicopee Falls Savings Bank, . . . 160 24 168 Crocker Institution for Savings, Turner’s Falls, 834 16 821 62

. . Canton Institution for Savings, . 757 40 779 59

. . 50 Amounts carried forward, . $72,960 43 $75,412 1889.] HOUSE—No. 43. 57

Statement 111. Revenue Receipt*. Details 3.

SAVINGS BANK TAX— Continued.

Payments Payments for June. for December.

Amounts brought forward , . . . $72,960 43 $75,412 50

Cohasset Savings Bank, .... 423 78 425 21 Citizens’ Savings Bank, Fall River, . . 2,806 14 2,814 90 Cape Cod Five Cents Savings Bank, Har- wich, 633 61 652 10 Conway Savings Bank, 33 45 41 63 Danvers Savings Bank, .... 1,545 13 1,518 72

Dedham Institution for Savings, . . . 3,433 98 3,595 43 Eliot Five Cents Savings Bank, Boston, . 2,986 31 3,099 86

East Boston Savings Bank, .... 1,885 02 1,989 93 Essex Savings Bank, Lawrence, . . . 6,997 05 7,083 85 East Cambridge Five Cents Savings Bank, . 1,229 77 1,187 83

Easthampton Savings Bank, . . . 567 35 680 68 East Weymouth Five Cents Savings Bank, . 821 15 319 88 East Bridgewater Savings Bank, . . . 645 69 652 77 Franklin Savings Bank, Boston, . . . ®,638 63 5,764 34 Framingham Savings 8ank,.... 2,482 14 2,382 39

Fitchburg Savings Bank, .... 3,627 77 3,666 66

Florence Savings Bank, .... 226 88 278 48

Franklin Savings Institution, Greenfield, . 5,993 95 6,041 23

Foxborough Savings Bank, .... 169 31 200 57 Fairhaven Institution for Savings, . . 649 82 601 17 Fall River Five Cents Savings Bank, . . 2,508 50 2,770 99

Fall River Savings Bank, .... 8,981 06 9,100 63 Farmers’ and Mechanics’ Savings Bank, So. Framingham, 224 27 245 68

Georgetown Savings Bank, .... 808 64 828 99 Grafton Savings Bank, 429 71 401 18 Gardner Savings Bank, 1,395 62 1,415 36 Greenfield Savings Bank, .... 1,682 30 1,661 95 Great Barrington Savings Bank, . . . 869 08 360 65 Granite Savings Bank, 84 61 40 63

Haverhill Savings Bank, .... 7,920 01 8,052 10

Home Bank, . . Savings Boston, . 2,823 83 3,076 67

Holliston Savings Bank, .... 318 44 246 97

Hopkinton Savings Bank, .... 429 59 418 26 Hudson Savings Bank, 870 98 403 08 Hampshire Savings Bank, Northampton, . 718 98 726 90

Haydenville Savings Bank, .... 806 67 302 07

Hampden Savings Bank, Springfield, . . 2,223 89 2,120 76

Holyoke Savings Bank, .... 2,300 19 2,305 89 Hoosao Bank, . Savings North Adams, . 206 24 197 52 Park Hyde Savings Bank, .... 193 44 200 14 Hinsiham for . Institution Savings, . 2,624 40 2,630 74 Ipswich Savings Bank, 299 12 263 71 Institution for . Savings, Newton, . . 1,263 01 1,865 35

Lawrence Savings Bank, .... 780 43 836 69

Amounts carried . forward, . . $153,750 02 $167,760 63 58 AUDITOR’S REPORT. [Jan.

Statement 111. Revenue Receipt*. Details 3.

SAVINGS BANK TAX Continued.

Payments Payments for June. for December.

Amounts brought forward , . . . $153,760 02 $167,760 63

Lynn Five Cents Savings Bank, . . . 2,746 16 2,900 68

Lynn Institution for Savings, . . . 3,686 62 3,689 11 Lowell Five Cents Savings Bank, . . 1,131 93 1,187 76

Lowell Institution for Savings, . . . 6,710 65 6,757 11

Leominster Savings Bank, .... 605 09 591 95

Leicester Savings Bank, .... 610 35 647 56

Lee Savings Bank, ..... 903 07 955 00

Lexington Savings Bank, .... 129 24 100 21 Ludlow Savings Bank, - 2 62 Malden Savings Bank, 1,270 43 1,882 06 Marlborough Savings Bank,. . . . 1,437 67 1,513 49 Mechanics’ Institution for Savings, Lowell, 2,480 98 2,523 03

Merrimack River Savings Bank, Lowell, . 675 98 742 84

Medford Savings Bank, .... 834 64 870 93 Melrose Savings Bank, 215 86 246 65 Middlesex Institution for Savings, Concord, 1,878 45 1,916 48

Marblehead Savings Bank, .... 397 47 418 93

Merrimack Savings Bank, .... 417 90 430 74 Milford Savings Bank, 1,847 58 1,979 96

Millbury Savings Bank, .... 1,193 64 1,227 89 Mechanics’ Savings Bank, Holyoke, . . 560 56 617 27 Monson Savings Bank, 638 02 492 69 Miner’s Savings Bank, West Stockbridge, . 143 93 153 67

Medway Savings Bank, .... 209 27 222 45

. . 08 Middleborough Savings Bank, . 587 94 610 Nantucket Institution for Savings, . . 266 79 263 87

North End Savings Bank, Boston, . . 556 16 696 81

Newburyport Five Cents Savings Bank, . 636 59 625 40 Newburyport Institution for Savings, . . 9,844 91 9,947 76

Natick Five Cents Savings Bank. . . 1,080 26 1,037 33 North Avenue Savings Bank, Cambridge, . 196 67 201 99

North Brookfield Savings Bank, . . . 612 86 528 95

Northampton Institution for Savings, . . 8,494 05 3,926 85

North Adams Savings Bank, . . . 1,728 06 1,713 41

North Middlesex Bank, ... 85 81 111 00 Savings __ New Bedford Five Cents Savings Bank, . 7,641 49 7,650 85 New Bedford Institution for Savings, . . 22,784 95 22,840 85 North Easton Savings Bank, . . . 683 79 713 71 Orange Savings Bank, 681 73 596 29 04 Palmer Savings Bank, ..... 1,099 67 1,100 People’s Savings Bank, . . 139 64 166 47 Holyoke,. __ People’s Savings Bank, Worcester, . . 7,218 27 7,332 32 Provident Institution for Savings, Boston, . 47,907 32 48,691 35 Provident Institution for Savings, Salisbury and Amesbury, Salisbury,.... 3,446 63 3,046 -.3 Plymouth Five Cents Savings Bank, . . 961 93 997 63

Amounts carried forward, . . . $296,669 13 j $302,129 70 1889.] HOUSE No. 43. 59

Statement 111. Revenue Receipt*. Details o.

SAYINGS BANK TAX— Continued.

Payments Payments for June. for December.

Amounts brought forward, . . ■ §296,669 13 |302,129 70

Plymouth Savings Bank, .... 4,094 08 8,961 09 Quincy Savings Bank, 1,421 02 1,501

Randolph Savings Bank, .... 1,727 53 1,728 01 Roxbury Institution for Savings, . . . 6,613 36 6,710 56 580 48 Rockland Savings Bank, .... 575 96 Salem Five Cents Savings Bank, . . . 6,241 38 6,405 10

. 87 14,177 45 Salem Savings Bank, . . . . 14,142

. . 2,360 73 South Boston Savings Bank, . 2,297 99

Suffolk Savings Bank, Boston, . . . 82,593 43 33,390 14

Stoneham Five Cents Savings Bank, . . 877 61 910 83 2,594 Southbridge Savings Bank, .... 2,552 46 36 Spencer Savings Bank,. .... 752 78 793 63 Springfield Five Cents Savings Bank, . . 2,227 36 2,414 37 Springfield Institution for Savings, . . 15,804 96 15,727 51 Shelburne Falls Five Cents Savings Bank, . 900 68 932 81

Somerville Savings Bank, .... 69 43 86 85

South Adams Savings Bank, . . . 812 69 768 59

Stookbridge Savings Bank, .... 223 73 248 71

South Weymouth Savings Bank, . . . 646 41 552 27

South Scituate Savings Bank, . . . 347 58 856 29 Seamen’s Savings Bank, Provincetown, . 422 94 412 75

- Security Savings Bank, .... 2 34 Taunton Savings Bank, .... 1,952 83 2,057 76

Templeton Savings Bank, .... 201 81 204 31

Union Institution for Savings, . . . 4,677 87 4,750 27

. Union Savings Bank, Fall River, . . 861 19 895 24

Uxbridge Savings Bank, .... 447 86 420 73

Warren Institution for Savings, Boston, . 8,949 77 9,115 08 Warren Five Cents Savings Bank, Peabody, 2,868 05 8,004 90 Warren Savings Bank, 283 53 813 85

Waltham Savings Bank, .... 2,705 51 2,708 89

Wakefield Savings Bank, .... 168 03 196 32

Watertown Savings Bank, . . . . 372 90 378 84

Winchester Savings Bank, .... 567 63 644 04

Woburn Five Cents Savings Bank, . . 1,096 99 1,105 78

Webster Five Cents Savings Bank, . . 767 12 797 64 Westborough Savings Bank, . . . 482 62 601 89

Winchendon Savings Bank, .... 640 44 557 20 Worcester County Institution for Savings, Worcester, 17,588 12 17,771 73

Worcester Mechanics’Savings Bank, . . 6,587 87 6,311 98

Worcester Five Cents Savings Bank, . . 3,236 88 8,344 88

North . . 8,378 23 Worcester Savings Bank, . 3,351 70

Whitinsvillo Savings Bank, .... 725 48 785 09 Ware Savings Bank, 4,636 00 4,768 89 AVales Savings Bank, 22 40 22 94 Amounts carried forward, . . . §453,907 47 j §462,677 17 60 AUDITOR’S REPORT. Jan.

Statement 111. Revenue Receipts. Details 3.

SAYINGS BANK TAX Concluded.

Payments Payments for June. for December.

$ Amounts . . . 162,677 brought forward, $153,907 47 17

Westfield Savings Bank, .... 679 39 716 01 Woronoco Savings Bank, Westfield, . . 1,170 39 1,206 80

Weymouth Savings Bank, .... 433 53 460 24

Wareham Savings Bank, .... 785 38 760 70

Wellfleet Savings Bank, .... 502 93 517 78

West Newton Savings Bank, ... 19 56 88 57

- Whitman Savings Bank, .... 86 28

Total, $457,498 65 $466,463 55

North Easton Savings Bank, on account of December, 1887, i 592 91 _J

Recapitulation.

Payments for June $457,498 65

Payments for December, .... 466,463 55 [ Payments on account of previous years, . 592 91 } Grand total, . . , I $924,555 11 1889. HOUSE —No. 43. 61

Statement 111. Revenue Receipts. Details 4.

DETAILS No. 4. NATIONAL BANK TAX. [Pub. Stat., Chap. 13.]

Amount received from cities and towns, as follows:

. . . Abington, . . . @1,121 09 Harwich, $4,563 90

. Adams, . . . 1,874 66 Haverhill, . . 9,504 77

. Amesbury, . . • 1,666 78 Hingham, . . 748 94

Amherst, . . . 1,314 56 Holliston, . . . 1,358 42 Andover, . . . 1,840 13 Hudson, . . . 540 24

. . Ashburnham, . . 458 40 Holyoke, . 10,453 71

. . Athol, .... 8,076 60 Hopkinton, . 1,415 05

Attleborough, . . 574 69 Lawrence, . . . 11,173 63

.... Barnstable, . . . 888 68 Lee, 3,004 45

Barre, .... 972 18 ! Leicester, . . . 1,233 49

Beverly, . . . 1,514 20 Leominster, . . 888 77

Boston,- . . . 618,979 80 Lowell, . . . 16,467 88

Brockton, . . . 2,795 75 Lynn, .... 12,180 97

Brookline, . . . 314 96 Malden, . . . 1,239 07

Cambridge,. . . 5,804 11 Marblehead, . . 1,658 42

Canton, . . . 2,867 98 Marlborough, . . 1,641 79

Chelsea, . . . 4,094 19 Methuen, . . . 1,194 08

Chicopee, . . . 2,035 16 Milford, . . . 4,229 07

Concord, . . . 977 74 Millbury, . ... 2,973 21

Clinton, . . . 1,978 89 Milton, . . . 731 35

Conway, . . . 1,761 33 Monson, . . . 1,393 63

Danvers, . . . 1,347 99 Montague, . . . 3,744 17

Dedham, . . . 2,945 41 Nantucket, . . . 223 46 . . Easthampton, 1,656 40 Natick, . . . 845 59

Easton, . . . 256 43 Newburyport, . . 6,701 47

Edgartown,, . . 489 58 Newton, . . . 1,441 80

Fairhaven, ... 990 70 New Bedford, . . 43,431 21 Fall River, . , . 21,962 28 Northampton, . . 15,168 14

Falmouth, ... 212 92 Northborough, . . 697 75

. Fitchburg, . . . 13,576 69 Northbridge, . 670 Framingham, . . 2,939 07 North Adams, . . 8,879 77 Franklin, . . . 1,430 94 North Attleborough, . 628 25 Gardner, . . . 513 87 Orange, . . 876 82 . . Georgetown, 527 86 Oxford, . . . 1,188 44

Gloucester, . . . 4,508 30 Palmer, . . . 2,170 54

Grafton, . . , 1,701 45 Peabody, . . . 3,898 89 GreatBarrington, . 1,215 72 Pittsfield, . . . 10,390 13 . , . Plymouth, . Greenfield, 4,609 21 . . 4,214 73 62 AUDITOR’S REPORT. [Jan

Statement 111. Revenue Receipts. Details 4.

NATIONAL BANK TAX Concluded.

Provincetown, . . $2,045 56 Ware, .... $4,092 49 Quincy, . . . 2,986 78 Wareham, . . . 462 06

Randolph, . . 3,002 31 Watertown, . . 863 05

. . . . . 641 Rockport, . 668 22 Webster, 17

Salem, . . . 22,868 32 Westminster, . . 561 97

Salisbury, . . . 920 18 Westborough, . . 754 59

Shelburne, . . . 1,159 97 Westfield, . . . 3,812 05 Southbridge, . . 2,610 92 Weymouth, . . 4,644 12

Spencer, . . . 810 21 Winchendon, . . 1,696 77

Springfield, . . 42,354 86 Woburn, . . . 2,514 54

. Stockbridge, . . 2,158 88 Worcester, . . 27,849 92

Taunton, . . . 12,204 77 Wrentham, . . . 383 37

Townsend, . . . 465 16 Yarmouth, . . . 2,739 29 Uxbridge, . . . 609 41 Wakefield, . . . 1,091 71 $1,058,111 15 Waltham, . . . 1,404 21

Amount received from Cities and Towns on Account of 18S7 and Pre- vious Years.

... 04 Abington, ... $3l 29 Monson, $49

Boston, . . . 289 40 Newton, . . . 38 41 Bridgewater, . . 696 New Bedford, . . 91 35

. Brookline, . . . 89 79 Newburyport, . 59 96

Blackstone, . . 89 20 Norfolk, ... 796

. Greenfield, ... 31 78 Salem,. . . 114 58

Grovoland, ... 919 South Scituate, . . 454 Hopkinton, . . . 2,941 71 Springfield, . . 44 83 Lowell, . . • 200 78 Stoughton, . . . 31 19

Lynn, .... 31 37

Medford, ... 32 23 $4,164 14

Milford, ... 68 68

Recapitulation.

- -7

. Received on account of 1888, . $1,058,111 15 Received on account of 1887, . . 2,735 27 Received on account of 1886, . . 1,419 68 Received on account of 1885, . 9 19 Total, $1,062,275 29 1889.] HOUSE —No. 43. 63

Statement 111. Revenue Receipts, Details 5 and 6.

DETAILS No. 5. EXCISE TAX UPON LIFE INSURANCE COMPANIES. [Pub. Stat., Chap. 13, Sects. 25-28.]

Received from the following-named companies :

iEtna Life Insurance Co., .... $8,412 03

. . Berkshire Life Insurance Co., . 8,188 12

Connecticut Mutual Life Insurance Co., . 10,491 82 Connecticut General Life Insurance Co., . 868 06

Equitable Life Insurance Co., . . . 6,340 05

Germania Life Insurance Co., . . . 329 38

Home Life Insurance Co,, .... 590 33 John Hancock Mutual Life Insurance Co., . 8,107 23 Massachusetts Mutual Life Insurance Co., . 5,433 48 Metropolitan Life Insurance Co., . . . 683 68 Mutual Benefit Life Insurance Co., . . 8,748 00 Manhattan Life Insurance Co., . . . 1,584 52 Mutual Life Insurance Co. of New York, . 22,789 81

National Life Insurance Co., .... 2,171 22 New England Mutual Life Insurance Co., . 9,142 94 New York Life Insurance Co., . . . 9,757 67 North-Western Mutual Life Insurance Co., . 2,789 65 Penn Mutual Life Insurance Co., . . . 1,288 95 Provident Life and Trust Co., Pennsylvania, 1,729 77 Provident Savings Life Assurance Society of New York, 13 91 . State Mutual Life Assurance Co., . . 5,343 25

Travellers’ Insurance Co., .... 1,617 27 Union Mutual Life Insurance Co., . . . 3,320 18 United States Life Insurance Co. of New York, 917 93

Vermont Life Insurance Co., . . . . 211 47 Washington Life Insurance Co. of New York, 1,662 25

Total, $106,877 47

DETAILS No. 6. TAX ON MASSACHUSETTS HOSPITAL LIFE INSURANCE COMPANY. [One-half of one per cent, on deposits. Pub, Stat., Chap. 13, Sect. 61.]

Received tax on moneys held in trust, $48,667 87 64 AUDITOR’S REPORT. [Jan

Statement 111. Revenue Receipts. Details 7

DETAILS No. 7. ANNUAL INSURANCE COMPANIES’ TAX. [Pub. Stat., Chap. 13, Sect. 30.]

Received of the following insurance companies : Abington Mutual Fire Insurance Company, $415 78 Annisquam Mutual Fire Insurance Company, 2 52 Arkwright Mutual Fire Insurance Company, 4,003 08

Ashfield Mutual Fire Insurance Company, . 1 37 Attleborough Mutual Fire Insurance Com- pany, IG 64 Barnstable County Mutual Fire Insurance Company, ...... 216 24 Berkshire Mutual Fire Insurance Company, 196 64 Boston Manufacturers’ Mutual Fire Insur- ance Company, 7,330 43 Bristol County Mutual Fire Insurance Com- pany, 87 85 Cambridge Mutual Fire Insurance Company, 406 97

China Mutual Insurance Company, . . 2,691 11

Citizens’ Mutual Insurance Company, . . 911 26 Cohasset Mutual Fire Insurance Company, . 10 57 Cotton and Woolen Manufacturers’ Mutual

Insurance Company of New England, . 1,483 91 Dedham Mutual Fire Insurance Company, . 142 96 Dorchester Mutual Fire Insurance Company, 857 93

Essex Mutual Fire Insurance Company, . 37 25 Fall River Manufacturers’ Mutual Insurance Company 2,174 68 Fitchburg Mutual Fire Insurance Company, 891 78 Franklin Mutual Fire Insurance Company,. 54 13 Gloucester Mutual Fishing Insurance Com-

pany, ...... 644 69 Groveland Mutual Fire Insurance Company, 62 66 Hampshire Mutual Fire Insurance Company, 129 69 Hingham Mutual Fire Insurance Company, 823 04 India Mutual Insurance Company, . . 1,335 88

Lowell Mutual Fire Insurance Company, . 134 97

Lynn Mutual Fire Insurance Company, . 46 49 Merchants’ and Farmers’ Mutual Fire Insur- ance Company, 774 59 Merrimack Mutual Fire Insurance Company, 898 82 Middlesex Mutual Fire Insurance Company, 1,135 78 Milford Mutual Fire Insurance Company, . 52 37 Mill Owners’ Mutual Fire Insurance Com- pany, 2,316 48 Mutual BoilerInsurance Company of Boston, 62 38 Mutual Fire Assurance Company, . . 173 41 Mutual Fire Insurance Company in Salem, 24 70 Mutual Protection Fire Insurance Company, 36 69 Newburyport Mutual Fire Insurance Com- pany, 11 88

Amount carried forward, . . . $30,645 02 1889.] HOUSE —No. 43 65

Receipt*. Details 7. Statement 111. Ke«nue

ANNUAL INSURANCE COMPANIES’ TAX Continued.

02 Amount brought forward, . ■ • $30,545 Norfolk Mutual Fire Insurance Company, . 615 84 Paper Mill Mutual Insurance Company, . 229 95 Quincy Mutual Fire Insurance Company, . 1,162 96 Rubber Manufacturers’ Mutual Insurance • 602 69

Company, _ Salisbury and Amesbury Mutual Fire Insur- ance Company, 29 35 Saugus Mutual Fire Insurance Company, . 18 45 Shelburne Mutual Fire Insurance Company, 64 South Danvers Mutual Fire Insurance Com- pany, 29 67 Traders’ and Mechanics’ Insurance Com- pany, 1,136 92 West Newbury Mutual Fire Insurance Com- pany, -11 90 Worcester Manufacturers’ Mutual Insurance Company, 1,901 27 Worcester Mutual Fire Insurance Company, 1,285 74 537,559 79

Alliance Insurance Association, . . . 201 84

iEtna Insurance Company, .... 2,984 14 Albany Insurance Company, . . . 203 58 American Central Insurance Company, The, 382 64 American Fire Insurance Company, The (New York, N. Y.), 596 85 American Fire Insurance Company, The (Phila., Pa.), 2,511 34 American Insurance Company, The (New- ark, N. J.), 739 79 American Steam Boiler Insurance Company, 526 38

Anglo-Nevada Assurance Corporation, . 981 58 Atlantic Fire and Marine Insurance Com-

.... pany, ... 135 22

Atlantic Mutual Insurance Company, . . 3,111 64 Boatman’s Fire and Marine Insurance Com- pany, 155 99

British America Assurance Company, The, . 754 57 British and Foreign Marine Insurance Com-

pany (Limited), The, . . . . 2,719 82

Buffalo German Insurance Company, . . 326 75

California Insurance Company, . . . 2,185 05 Citizens’ Insurance Company (Cincinnati, Ohio), 417 84 Citizens’ Insurance Company (New York, N. Y.), 569 90 Citizens’ Insurance Company (Pittsburg, Penn.), 868 81 Citizens’ Insurance Company of Missouri, . 88 56

Amounts carried forward, . . . $19,962 29 $37,559 79 66 AUDITOR’S REPORT. [Jan.

Statement 111. Revenue Receipt*. Details 7.

ANNUAL INSURANCE COMPANIES’ TAX Continued.

Amounts brought forward , . . . f 19,962 29 $37,559 79 City ol London Fire Insurance Company, Limited, 1,814 53 . , Commerce Insurance Company, . 274 10 Commercial Insurance Company (San Fran- cisco, Cal.), 18478 Commercial Mutual Insurance Company, The, 237 43 Commercial Union Assurance Company, Limited, 2,817 30 Commonwealth Insurance Company of New

York, The,...... 457 70

Concordia Fire Insurance Company, The, . 215 71 Connecticut Fire Insurance Company, The,. 1,684 86

Continental Insurance Company, . . . 2,024 34 Delaware Mutual Safety Insurance Com- pany, The, 6,796 25 Detroit Fire and Marine Insurance Com- pany 7 54 Empire State Insurance Company, . . 85 34 Enterprise Fire and Marine Insurance Com-

pany of the City of Cincinnati, The, . 103 99 Equitable Fire and Marine Insurance Com- pany, 847 92

Exchange Fire Insurance Company, . . 728 99 Farragut Fire Insurance Company, . . 102 16 Fidelity Fire and Marine Insurance Com- pany, The, 96 34 Fire Association of New York, . . . 848 71 ' Fire Association of Philadelphia, . . . 8,107 69 Fire Insurance Association, Limited, The, . 582 95 Fire Insurance Company of the County of Philadelphia, The, 293 83 Fireman’s Fund Insurance Company, . . 904 09 Firemen’s Insurance Company of Balti- more, The, 116 96 Firemen’s Insurance Company of Dayton, The, 201 89 Firemen’s Insurance Company (New York, N.Y.), 107 18 Firemen’s Insurance Company of Newark, N. J. 439 48 Franklin Fire Insurance Company of Phila- delphia, The, 1,268 71 Franklin Insurance Company, The (Colum- bus, Ohio), . ..'... 136 09

German American Insurance Company, . 1,768 88 German Fire Insurance Company, . . 145 92

Amounts carried forward, . . . $47,863 40 $37,559 79 1889.] HOUSE —No. 43. 67

Statement 111. Revenue Receipts. Details 7.

ANNUAL INSURANCE COMPANIES’ TAX Continued.

Amounts brought forward, . . . $47,863 40 137,669 79

GermaniaFire Insurance Company, . . 1,171 73 GirardFire and Marine Insurance Company, The, 633 65 * Glens Falls Insurance Company, . . . 645 31 Grand Rapids Fire Insurance Company, . 87 43

Granite State Fire Insurance Company, . 520 64 Greenwich Insurance Company, . . . 221 42 Guardian Fire and Life Assurance Com- pany, The, 2,186 67 Guardian Fire Insurance Company, . . 110 04 Hamburg Bremen Fire Insurance Company, 874 24 Hanover Fire Insurance Company, The, . 1,290 16 Hartford Fire Insurance Company, The, . 2,196 66 Hartford Steam Boiler Inspection and In-

surance Company, The, .... 1,782 44

Home Insurance Company, The, . . . 4,684 73 Howard Insurance Company, . . . 411 13 Imperial Fire Insurance Company, . . 2,437 96 Insurance Company of the State of Pennsyl- vania, The, 896 15 Jefferson Insurance Company, . . . 103 95 Jersey City Insurance Company, The,. . 132 29 Lancashire Insurance Company, The, . . 1,602 46

Liberty Insurance Company, . . . 820 46 Lion Fire Insurance Company, . . . 434 88 Liverpool and London and Globe Insurance Company 6,146' 49 Lloyds Plate Glass Insurance Company, . 338 79 London and Lancashire Fire Insurance Com- pany, The, 2,069 94 London . Assurance Corporation, The, . 991 56 Long Island Insurance Company, . . 159 14 Lumberman’s Insurance Company, . . 162 10 Manufacturers’and Builders’ Fire Insurance Company, 158 67 Manufacturers’ and Merchants’ Insurance Company, 134 73 Marine Insurance Company, Limited, The (London, Eng.), 990 89 Marine Insurance Company of St. Louis, . 67 31 Mechanics’ Fire Insurance Company of Philadelphia, The, 324 33 Mercantile Fire Insurance Company, The (New York, N. Y.), 22 77 Mercantile Insurance Company,The (Cleve- land’ O.) 216 74 Merchants’ Insurance Company (New York, N. Y.), 97 11

Amounts carried forward, . . . $81,716 77 $37,659 79 68 AUDITOR’S REPORT. [Jan

Statement 111. Revenue Receipts. Details 7

ANNUAL INSURANCE COMPANIES’ TAX— Continued.

Amounts brought forward, . . . $81,716 77 f 37,559 79 Merchants’ Insurance Company in Provi- dence, 685 00 Meriden Fire Insurance Company of Meri- • den . • • 1,060 55 Metropolitan Plate Glass Insurance Com- 359 35 pany of New York, The, ....

Middlesex Mutual Assurance Company, . 95 Milwaukee Mechanics’ Insurance Company, 188 40 Michigan Fire and Marine Insurance Com- pany, 809 33 Mutual Fire Insurance Company of New York, 633 28 National Fire Insurance Company of Hart- ford, 1,892 65 National Fire Insurance Company in the

City of New York, ..... 226 00 National Life Insurance Company of Mont-

pelier, Vt., ...... 1,168 25

New Hampshire Fire Insurance Company, . 1,481 78 New York Equitable Insurance Company, . 105 64

New York Fire Insurance Company, . . 189 21

Newark Fire Insurance Company, The, . 220 00

Niagara Fire Insurance Company, . . 2,517 72 North British and Mercantile Insurance Company, 2,432 24 Northern Assurance Company, . . . 1,749 75 North River Insurance Company, . . 34 92 Northwestern National Insurance Company

of Milwaukee, Wis., ..... 319 20 Norwich Union Fire Insurance Society, The, 1,505 91

Orient Insurance Company, .... 1,108 31 Pacific Fire Insurance Company, . . . 468 00 Packers’ and Provision Dealers’ Insurance Company, The, 11l 52 Penn Mutual Life Insurance Company, . 6,633 31 Pennsylvania Fire Insurance Company, The, 2,665 47 People’s Fire Insurance Company (Man- chester, N. II.), 502 93 People’s Fire Insurance Company of the City of New York, 155 89 People’s Insurance Company (Pittsburg, 113 04 Penn.), ...... Phenix Insurance Company (Brooklyn, N'. Y.), 2,276 06 Phoenix Assurance Company of London, . 2,855 59 Phoenix Insurance Company, The (Hart- 2,038 76 ford, Ct.), ...... President and Directors of the Insurance

Company of North America, The, . . 11,923 96 Amounts carried forward, . . ■ $129,399 74 [ $37,559 79 1889.] HOUSE —No. 43. 69

Statement 111. Revenue Receipts. Details 7,

ANNUAL INSURANCE COMPANIES’ TAX—Continued.

Amounts brought forward, . . . $129,399 74 $37,659 79 Washington Insurance Com- Providence *

pany, . . . • • • • • 3.024 67 Provident Life and Trust Company of Phil- adelphia, Penn., The,..... 4,168 94 Queen Insurance Company, The, . . . 2,103 17 Reading Fire Insurance Company, . . 159 26 Reliance Insurance Company of Philadel- phia, The, 549 69 Rochester German Insurance Company of Rochester, N. Y., The, .... 531 96

Royal Insurance Company, The, . . . 6,398 32 Rutgers Fire Insurance Company, The, . 151 72 Scottish Union and National Insurance Company, 61534 Security Insurance Company of New Haven, 628 66 Spring Garden Insurance Company, . . 1,028 61 St. Paul Fire and Marine Insurance Com- pany, 321 71 Standard Fire Insurance Company, . . 94 65 Teutonia Fire Insurance Company of Phil- adelphia, 51 77 Thames and Mersey Marino Insurance Com- pany (Limited), 426 94 Traders’ Insurance Company, The, . . 1,213 69

Transatlantic Fire Insurance Company, . 138 80 Union Insurance Company of Philadelphia, 2,963 71 Union Marine Insurance Company, Lim- ited, 1,482 03 United Fireman’s Insurance Company of Philadelphia, 671 76

United Fire Re-insurance Company, . . 160 04 United States Fire Insurance Company of New York, 121 30

United States Lloyds, The, .... 578 08 . Vermont Life Insurance Company, . 246 57

Westchester Fire Insurance Company, . 1,124 74 Western Insurance Company (Pittsburg, Penn), 388 98 Western Insurance Company of New York, 1,159 36 Williamsburg City Fire Insurance Company, The, 561 83 159,365 24

Received on account of 1887 : Patrons Mutual Fire Insurance Company, $l2 55 Westford Mutual Fire Insurance Company, 6 39 lB 94

Anglo-Nevada Assurance Corporation, . $4 12

Germania Fire Insurance Company, . . 259 19

. . Amounts carried forward, . $263 31 $196,943 97 70 AUDITOR’S REPORT. [Jan.

STATEMENT 111. Revenue Receipts. DETAILS 8 AND 9.

ANNUAL INSURANCE COMPANIES’ TAX Concluded.

Amounts brought forward, . . $268 81 $196,943 97

Howard Insurance Company, . . 836 16 Havre Bremen Fire Insurance Company,* . 5 66 Imperial Fire Insurance Company, . . 123 Long Island Insurance Company, . . 172 64 Milwaukee Mechanics’ Insurance Company, 222 80 Montauk Fire Insurance Company, . . 106 90 Sun Fire Office, 2,351 42 Sterling Fire Insurance Company, . . 71 35

United Fire Re-insurance Company, . . 245 59

. Western Assurance Company, . . 693 28 4,970 34

Total, $201,914 31

Recapitulation.

Received from Mutual Companies, . . $37,559 79

Received from Stock Companies, . . 159,365 24 Received from Mutual Companies on account of 1887, 18 94 Received from Stock Companies on account of 1887, 4,970 34 5201,914 31

DETAILS No. 8. LIFE INSURANCE COMPANIES’ TAX. [Five mills on every $l,OOO insured. Chap. 55, Acts of 1884.]

New York Companies, $8,206 03

Massachusetts Companies, .... 962 75

Connecticut Companies, .... 1,468 81 Vermont Companies, 132 69 Wisconsin Companies, 738 07

New Jersey Companies, .... 735 95

Pennsylvania Companies, .... 2,366 61 Maine Companies, 129 40 514,740 31

DETAILS No. 9. INSURANCE LICENSES. [Pub. Stat., Chap. 119, Sect. 18.]

. . Received of George S. Merrill, Commissioner, . $27,339 10 1889.] HOUSE —No. 43. 71

STATEMENT TIT. Revenue Receipts. DETAILS 10 AND 11.

DETAILS No. 10. SPECIAL LICENSE INSURANCE TAX. [Acts 1885, Chap. 300.]

Received from sundry agents, $2,297 02

DETAILS No. 11. COAL AND MINING COMPANIES’ TAX. [One-twentieth of one per cent, on capital stock, and an additional tax on home companies of four per cent, on net profits. Pub. Stat., Chap. 13, Sect. 43; Acts 1882, Chap. 106, Sect. 4.]

May November „ Total. Payment. Payment

Received from the following- named companies: Atrata Mining and Develop- ment Company, . . . $64 67 $6 46 |7l 13 iEtna Quicksilver Mining Co., 25 00 25 00 50 00 Bay State Gold Mining Com- pany, 12 50 - 12 50 Brunswick Antimony Com- pany, . . . . . 113 51 117 04 230 55 Burleigh Tunnel Company, . 25 00 25 00 50 00 Calumet and Hecla Mining

Company, .... 300 00 300 00 600 00

Champion Iron Company, . 125 00 125 00 250 00 Copper Harbor Copper Com- pany, 11 25 11 25 22 50 Central Mica Mining Com- pany, 25 00 25 00 60 00 Honerine Mining Company, . 68 75 - 68 75 Hudson Mining Company, . 37 48 87 48 74 96 Hungarian Copper Company,. 10 60 10 50 21 00 Lake Superior Iron Co., . . 300 00 300 00 600 00

Milan Mining Company, . 20 00 - 20 00 Milwaukee Iron Mining Com- pany 125 00 125 00 260 00 Osceola Consolidated Mining

Company, .... 120 00 120 00 240 00 Portland, P. Q., Phosphate

Company, .... 60 00 - 50 00

Quincy Mining Company, . 50 00 50 00 100 00

Red Cloud Mining Company,. - 6 38 5 88 Ruggles & Randall Mining

Company, .... 25 00 - 26 00 Ridge Copper Company, . 105 00 105 00 210 00 Security Mining and Milling

Company, .... 148 75 - 148 76

Amounts carried forward, . $1,762 41 $1,388 11 $3,150 52 72 AUDITOR’S REPORT. [Jan

Statement 111. Revenue Receipt*. Details 12.

COAL AND MINING COMPANIES’ TAX— Concluded.

May November _ Total. Payment. Payment.

II $ Amounts brought forward , . $1,762 1,388 11 $3,160 52 South Spring Hill Gold Mining

- Company, .... 900 900 St. Louis Copper Company, . 12 72 12 72 25 44 St. Mary’s Copper Mining

Company, .... 67 60 57 50 115 00 Tamarack Mining Company, . 80 00 80 00 160 00 Torch Lake Mining Company, 6 00 6 00 12 00 Union Copper Land and Min- ing Company, ... 250 250 500 Yellow Mountain Mining Co., - 3 76 8 76 Williams Slate Company, . 37 50 37 50 75 00

$1,967 63 $1,588 09 $3,655 72 Received on account of 1887 and previous years; Alaska Union Mining Co., . |260 00 Burleigh Tunnel Co., . . 25 00 Pittsford Marble Quarry Co.,

1886 and 1886, ... 60 00 825 00

Total, ...... $3,880 72

Received on account of 1888, . . . . $3,555 72 Received on account of 1887

and previous years, ... . . 325 00 53,880 72

DETAILS No. 12. GAS LIGHT COMPANIES’ TAX. [To defray expenses of inspection of gas-meters. Assessed proportionate to appraised valuation of companies. Pub. Stat., Chap. 61, Sect. 7.]

of On Account of , , On Account mTotaL 1887. 1888.

Received fromthe following- named companies: Amherst, $2 31 $2 03 $4 34

Amesbury & Salisbury, . . 28 911 939 51 Adams, ..... 660 491 10 26 52 Arlington, .... 13 76 12 76 101 25 206 81 Bay State, .... 104 06

Amounts carried forward, . $126 01 $l3O 06 $256 06 73 1889.] HOUSE —No. 43.

Receipt.. Details 12. Statement 111. Revenue

GAS LIGHT COMPANIES’ TAX Continued.

On Account of | On Account of ISS-. ■ ISSB.

07 Amounts brought forward, $126 01 $l3O 06 $256 Boston 1H27 28 1.012 48 76 3 2.13?5 65 Beverlv ... 2 SI 24 ! 179 09 Brookline," . . . 86 60 92 49 2/ Brockton H 80 12 96 76 97 024 24 Cambridge, .... 283 27 240 168 80 162 00 830 80 Charlestown, ....

- 3 82 Citizens’, Quincy, ... 382 Citizens’, So. Reading, . . 771 676 1”' 143 13 Chelsea, . . . . 76 31 66 82 56 Chicopee, 6 94 1 62 8 Clinton 8 26 7 09 lo 35 3 04 6 51 Cottage City, .... 8 47 Danvers, 111 97 208 t 21 68 Dedham & Hyde Park, . . 11 66 10 12 05 182 Dorchester, .... 97 12 85 17 156 75 East Boston, .... 85 47 71 28 98 6 68 66 Easthampton, .... 7 14

Fall River, . . . . 89 91 78 73 168 64 14 58 31 23 Fitchburg, .... 16 65 82 43 Gloucester, .... 17 29 15 14 11 56 810 19 66 Greenfield. .... Holyoke Water Power, . . 62 03 45 66 97 59 48 79 Haverhill, .... 26 01 22 78 Ipswich, 92 81 1 73 125 60 Jamaica Plain,. ... 64 75 60 75 62 Lawrence, .... 138 74 111 88 250 13 02 Leominster, .... 694 608 254 Lexington, .... 92 162 Lowell, 249 74 263 26 612 99 Lynn, 69 37 63 79 133 16

- Malden and Melrose, . . 41 28 41 28 69 Manufacturers’, ... 11 56 10 13 21

Marblehead, . . . . 9 26 8 10 17 35

- Marlborough, .... 4 05 4 05 Miller’s River,.... 92 81 1 73 Milford, 18 39 16 10 84 49 Mutual, Southbridge, . . 347 243 590

Nantucket, .... 250 219 469 Natick, 5 32 - 5 32 143 13 New Bedford, .... 69 72 73 41

Newburyport, .... 15 72 15 82 31 54 Newton & Watertown, . . 65 67 60 76 126 42 82 North Adams, .... 7 23 7 69 14 North Attleborough, . . 15 75 13 79 29 64 68 Northampton, .... 11 56 10 12 21 Norwood, .... 277 I 243 520 Amounts carried forward, $3,148 81 i $2,830 87 |5,979 18 74 AUDITOR’S REPORT. [Jan

Statement 111. Revenue Receipts. Details 13.

GAS LIGHT COMPANIES’ TAX Concluded.

On Account of On Account of Total. 18S7. IBBS. |

Amounts brought forward, . $3,148 81 ' $2,830 37 $5,979 18 Otis, 2 31 2 02 4 33 Pittsfield, 21 68 18 98 40 66

Plymouth, .... 4 62 6 07 10 69 Roxbury, 263 61 196 83 460 44 Salem, 77 70 66 91 143 61

South Boston, .... 108 87 96 23 205 10 Spencer, 11 66 17 21 28 77

Springfield, .... 130 07 113 90 243 97

- Stevens Linen Works, . . 81 81 Taunton, 24 05 21 06 45 11

Union, - 18 18

Westfield, .... 12 48 10 93 23 41 Woburn 11 99 11 42 23 41

Worcester,* .... 196 55 131 62 828 17

Waltham, .... 33 99 30 62 64 61

$4,048 29 $3,554 16 | $7,602 45

DETAILS No. 13. GAS COMMISSIONERS’ TAX.

[To defray expenses of gas commissioners to July 1, 1888, in proportion to their gross earnings. Acts 1885, Chap. 314.]

Received from the following-named companies : Adams, $36 66 Arlington, 39 74

Amesbury and Salisbury, .... 540 Amherst, 9 78 Attleborough, 29 75 Beverly, 29 19 Boston, 3,944 13 Brockton, 71 94 Brookline, 228 10 Chicopee, 87 88 Charlestown, 306 99 Chelsea 147 14

Chicopee Manufacturing Co., ... 619

Citizens’, South Reading, . . . . 31 98 Clinton, 87 86

. Amount carried forward, . . $4,962 23 1889.] HOUSE —No. 43. 75

Statement 111. Revenue Receipts. Details 13.

GAS COMMISSIONERS’ TAX— Continued.

Amount brought forward, . . . $4,962 23

Cambridge, 434 49 Citizens’, Quincy, 28 04 Cottage City, 5 15 Danvers, 1 69

. Dedham and Park, . . . 44 01 Dorchester, 227 53 East Boston, 142 42 Easthampton, 19 64 Fall River, 178 05 Fitchburg, 65 16 Gloucester, 47 79 Great Barrington, 4 43 Greenfield, 26 43

Haverhill, ...... 160 74 Holyoke Water Power, 193 54 Ipswich, P . 7 43 Jamaica Plain, 131 37

Lawrence, ...... 254 28 Lowell, 629 18 Lexington, 8 47 Lynn, 197 86 Leominster, 18 44 Lee, 3 58

Manufacturers’, Fall River, .... 49 39 *

Malden and Melrose, . . , . . 125 88 Marblehead, 20 20 Marlborough, 21 69 Milford, 35 23 Miller’s River, 12 09 Mutual, Southbridge, 9 96 Northampton, 45 04 Nantucket, 14 46 Natick 18 76 Newburyport, 43 94 New Bedford, 172 87 North Adams, 66 10

North . , . . Attleborough, . 64 33 Newton and Watertown, .... 229 36 Norwood, 4 08 Otis, 13 17 Pittsfield, 64 87 Plymouth, 19 68 Roxbury, 602 18 Salem, 163 02 South Boston, 249 26 Springfield, . 296 35 Spencer, 6 02 Stevens Linen Works, 10 07 Taunton, 115 73

Amount carried forward, . . . *10,251 07 76 AUDITOR’S REPORT. Jan.

Statement 111. Revenue Receipts. Details 14,

GAS COMMISSIONERS’ TAX Concluded.

Amount brought forward, . . . §10,251 07 Waltham, 122 20 Westfield, 28 13 Woburn, . 36 1(3 "Worcester, 364 54

§10,802 10 On Account of 1887- Gloucester, §54 47 Citizens’, of Lynn, . . . 3 78 pjg 25 Total §10,860 35

DETAILS No. 14. CO-OPERATIVE BINK TAX. [Pub. Stat., Chap. 13, Sect. 24; Acts 1883, Chap. 98.]

May November Payment. Payment.

Received of the following-named co- operative banks: — Amesbury Co-operative Bank, . . . §1 64

- Beverly Co-operative Bank, ... $0 84

- Boston Co-operative Bank, ... 96

Citizens’ Co-operative Bank, ... 36 239

Clinton Co-operative Bank, ... 23 -

Dedham Co-operative Bank, ... 87

Equitable Co-operative Bank, . . . 117 298

Equity Co-operative Bank, . . . . 1 67 2 86

- Enterprise Co-operative Bank, ... 08

- Fidelity Co-operative Bank, ... 2 35

Germania Co-operative Bank, ... 67 68

Gloucester Co-operative Bank, . . . 2 79 111

Guardian Co-operative Bank, . . . 146 312 Henry Wilson Co-operative Bank, . . 129 26 Holyoke Co-operative Bank, . . . 16 82 19 04

Hudson Co-operative Bank, ... 25 4 80

Hyde Park Co-operative Bank, ... 16 72 Lowell Co-operative Bank, . - 52

Lawrence Co-operative Bank, ... 62 02

- Mansfield Co-operative Bank, ... 268 Marblehead Co-operative Bank, . . . 2 07* 310 Medford Co-operative Bank, . . . 151 223

Milford Co-operative Bank, ... 18 22

Newburyport Co-operative Bank, . . 21 222 North Abington Co-operative Bank, . . 11 16

Amounts carried forward, . . • §B6 84 §5O 03 1889.] HOUSE —No. 43. 77

STATEMENT HI. Revenue Receipts. DETAILS 15.

CO-OPERATIVE BANK TAX Concluded,

May November I Payment. Payment. I

. . . 84 03 Amounts brought forward, §36 |6O

- 99 Peabocty Co-operative Bank, ... Provident Co-operative Bank, . . . 78 770 Plymouth Co-operative Bank, . . . 836 533 Reading Co-operative Bank, ... 863

- Salem Co-operative Bank, .... 83 Sandwich Co-operative Bank, . . . 248 184

Spring-field Co-operative Bank, . . . 312 866

Stoneham Co-operative Bank, . . . 225 170 Suffolk Co-operative 8ank,.... 1 12 -

- Stoughton Co-operative Bank, ... 16

Volunteer Co-operative Bank, . . . 177 881

Wakefield Co-operative Bank, . . . 2 45 8 35

Watertown Co-operative Bank, ... - 1 67 Westfield Co-operative Bank, . . . 686 562 West Roxbury Co-operative Bank, . 63

- Weir Co-operative Bank, .... 1 92

- Woburn Co-operative Bank, ... 89 §67 36 §B6 22 Total, §153 68

DETAILS No. 15. UNCLAIMED DIVIDENDS FROM INSOLVENT CORPORATIONS. [Acts 1883, Chap. 268; 1886, Chap. 300.]

Received of George C. Lord and Janies H. Beal, Receivers New Eng- land Mutual Marine Insur-

ance Company, . . . §612 15 of R. P. Kingman, Receiver North Bridgewater Savings Bank,. 2,463 41 §3,076 56 78 AUDITOR’S REPORT. [Jan.

Statement 111. Revenue Receipts. Details 16 and 17.

DETAILS No. 16. FOREIGN RAILROAD COMPANIES’ TAX. [Pub. Slat., Chap. 13, Sects. 43 and 46.]

Received of Mexican Central Railway Com- pany (limited), . . . $19,250 00 of Sonora Railway Company (limited), 6,248 00 of Sinoloa & Durango Railway Company (limited), . . 20 00 of Tehuantepec Inter-Ocean Rail- way Company (limited), . 76 524,518 75

DETAILS No. 17. RAILROAD COMPANIES’ TAX. [Pub. Stat., Chap. 112, Sect. 12; Acts 1887, Chap. 334; 1888, Chap. 365.]

Received of the following-named railroad corporations, to defray expenses of the Railroad Commissioners to July 1, 1888 (assessed in proportion to income and profits of the corporations) :

Boston and Albany Railroad, . . . |5,224 45 Boston and Lowell Railroad, . . . 1,100 01

Boston and Maine Railroad, .... 2,484 82 Boston and Providence Railroad, . . . 1,121 13

Boston, Revere Beach and Lynn Railroad, . 159 66 Boston, Winthrop and Shore Railroad, . 16 38 Cheshire Railroad, 127 10

Connecticut River Railroad, .... 604 29 Fall River, Warren and Providence Railroad, 14 96 Fitchburg Railroad, 2,268 74

Grafton and Upton Railway, . . . 4 93

Hanover Branch Railroad, .... 26 65

Hoosac Tunnel and Wilmington Railroad, . 6 67 Hoosatonic Railroad, 204 65

Milford and Woonsocket Railroad, . . 36 06

Nantucket Railroad, . . . . . 476 Nashua, Acton and Boston Railroad, . . 3 26 New Haven and Northampton Railroad, . 854 09

New London and Northern Railroad, . . 188 07

New York and New England Railroad, . 952 06 New York, New Haven and Hartford Rail- road, 203 87 Norwich and Worcester Railroad, . . 159 45 Old Colony Railroad, 3,367 22 Providence and Worcester Railroad, . . 460 61

. . . 88 Amount carried forward , $19,039 1889.] HOUSE —No. 43. 79

Statement 111. Revenue Receipts. Details 17.

RAILROAD COMPANIES’ TAX Continued.

Amount brought forward, . . . §19,039 88

Union Freight Railroad, .... 54 29 Worcester and Shrewsbury Railroad, . . 21 42 519,115 59

Street Railroads.

Albany Freight Railway, .... 118 Acushnet, 15 24 Black Rock and Salisbury Beach, . . 4 31 Brockton, 49 47 Boston Consolidated, 800 19 Citizens’, 27 00 Cambridge, 572 64

East Middlesex Railway, . . . . 18 12 Fitchburg, 18 16 Globe, 87 60 Gloucester, 23 38 Haverhill and Groveland Railroad, . . 87 24 Holyoke, 18 44

Hoosac Valley Railway, .... 12 67 Lowell Railway, 70 70 Lowell and Dracut Railway, ... 727

Lynn and Boston Railroad, . . . . 831 66

Martha’s Vineyard Railroad Co,, ... 4 07 Merrimac Valley, 41 08 Metropolitan, 1,559 09 Naumkeag Railroad, 130 44 New Bedford and Fairhaven Railroad, . 26 92 Northampton Railroad, 10 51 Natick and Cochituate, 10 20 North Woburn Railroad, .... 868 Onset, 2 44 Pittsfield Railway, 11 12 South Boston Railroad, 392 28 SpringfieldRailroad, 82 40 Salem and Danvers, ..... 15 05 Taunton Railroad, 23 84 Union Railway, 45 36 and Waltham Newton Railroad, ... 9 43 Worcester Railroad, 43 09 Worcester Consolidated Railroad, . , 50 41 4,561 68

Received on account of 1887 : Nantasket Beach Railroad, .... $6 Nantucket 41 Railroad, ..... 467 Worcester and Shrewsbury Railroad, . . 18 44 29 52

Amount . carried forward, .... . «23 706 79 80 AUDITOR’S REPORT. Jan

STATEMENT HI. Revenue Receipts. DETAILS 18 AND 19.

RAILROAD COMPANIES’ TAX Concluded.

Amount brought forward, §23,706 79 Street Railroads.

Pittsfield Railroad, - 8 80

Total - §23,710 59

Amount paid by Steam Railroads, . . §19,115 59

Amount paid by Street Railroads, . . 4,561 68 Amount paid by Steam Railroads on account of 1887, 29 52 Amount paid by Street Railroads on account of 1887, 3 80 ; §23,710 59

DETAILS No. 18. RAILROAD REPORTS. 112, [Pub. Stat , Chap. Sect. 82.]

Received of William A. Crafts, clerk of the Railroad

Commissioners, ...... j §1,720 00

DETAILS No. 19. LIQUOR LICENSES. [One-fourth of all moneys received for licenses to be paid into the State Treasury within one month after they have been received. Pub. Slat., Chap. 100, Sect. 14; Acts 1888, Chap. 184.]

Received of the following cities and towns ;

Adams, . . . $3,032 00 Blackstone,. . . $738 00 Amherst, . . . 76 Bridgewater, . . 75

. . . 00 Athol, .... 363 25 Buckland, 825 . . 00 Arlington, ... 25 Cambridge, 11 Ashburnham, . . 25 Chicopee, . . . 2,114 00 . . . 00 Ashland, ... 100 Clinton, 1,589

Attleborough, . . 25 Cheshire, . . . 162 75

... 25 Abington, ... 50 Concord,

Barnstable, ... 25 Conway,

Belchertown, . . 25 Cottage City, . - 400 50 75 ... Beverly, ... 150 Dedham, Boston, . . . 154,609 25 Deerfield, . . . 306 60 1889.] HOUSE —No. 43. 81

Statement 111. Revenue Receipt*. Details ID.

LIQUOR LICENSES Continued.

. Douglas, . . . $3OO 50 Nantucket, . . $3OO 60

. . . North Brookfield, Dudley, . 150 00 25

. East Bridgewater, . 26 Newburyport, . 2,698 60

. . Easthampton, . . 476 26 Northborough, 75

Enfield, ... 3,7 50 Norwood, ... 60

... Erring, . . . 93 75 Needham, 25

Fitchburg, . . . 276 New Bedford, . . 6,604 00

. . . Framingham, . 150 Northampton, 1,763 75

Falmouth, ... 25 North Andover, . . 60

Fall River, . . . 28,508 60 North Attleborough, . 1,350 00

Franklin, ... 50 Orange, . . . 350 75

Gardner, . . . 1,086 75 Orleans, ... 25

Gloucester, . . . 4,537 50 Otis, . ... 75 00

Great Barrington, . 863 75 Palmer, . . . 1,763 25

. . Grafton, . 675 75 Petersham, ... 37 60

Greenfield, . . . 631 21 Peabody, ... 100

Haverhill, . . . 475 Randolph, . . . 913 00

... . . Hingham, 75 Revere, . 1,826 25

Holyoke, . . . 6,979 25 Rockland, ... 75

Hull, .... 925 00 Rowley, ... 25

... . Holbrook, 50 Salem, . . 7,753 75

Hinsdale, . . . 125 00 Sandwich, ... 100

... Holliston, 50 Somerville, ... 525

... Hopkinton, 388 26 Southbridge, . . 863 60

Hyde Park,... 125 Sterling, ... 75 00

... Hadley, 25 00 Sharon, ... 25

Hardwick, ... 600 00 Sheffield, ... 87 75

. . Hudson, . 638 50 South Hadley, . . 75

... . 25 South . Kingston, wick, . 125 00

. . . Lenox, . 188 00 Springfield,. . 12,137 60 Leominster, . . 75 . Stockbridge, . 60 Lowell, . . . 17,605 25 Stoughton, ... 100

Lynn, ...... 7,586 00 Taunton, . 13,946 50 ■k® 6 ’ .... 425 75 Templeton, ... 25 00

. . . Maynard, 331 75 Topsfteld, ... 25 Montague, . . . 975 75 . Tyngsborough, . 250 00

Marlborough, . . 4,114 50 Townsend, ... 25

... Medway, 262 76 Upton, ... 50

Merrimac, ... 25 Uxbridge, ... 60

Methuen, ... . 50 Ware, ... 825 75

Milford, . . . i,6 70 25 Warren, ... 60

Monson ••• . - 25 Waltham, . . 2,162 25 Kahant- . 293 75 Wareham, . . 319 25 82 AUDITOR’S REPORT. [Jan.

Statement 111. Revenue Receipts. Details 19.

LIQUOR LICENSES Continued.

Webster, . . . $1,051 00 West Springfield, . $0 25

Wendell, ... 87 60 Weymouth,... 200

West Stockbridge, . 250 25 Williamsburg, . . 100

. . . Westfield, . . 1,614 25 Williamstown, 50

. Whately, . . . 37 50 Winchendon, . 100

Wilbraham, . . 25 Woburn, . . . 1,801 50

Worcester, . . . 14,999 00

Wellesley, ... 50 $319,972 96

Received on account of 1887 and previous years: Adams, $2,687 50 Amesbury, 1 00 Ashburnham, 25 Ayer, 25 Barnstable, 25 Barre, 25 Belchertown, 25 Boston, 112 50 Bradford, 25 Braintree, 75 Brockton, 4 60 Brookline, 1 00 Chatham, 25 Chester, 25 Conway, 25 Dalton, 50 Dedham, 75 Deerfield, 26 Douglas, 60 Dudley, 150 00 Essex, 25 Everett, 60 Fall River, 25

Falmouth, ...... 25 Framingham, 25 Gloucester, 25 Great Barrington, 1,051 00 Holliston, 60 Huntington, 25

Lee, 525 00 , Malden, 1 60 Marblehead, 25 Medway, 50 Milford, 1,904 12 Needham, 60 New Marlborough, 25 Newton, 4 75

. . 96 Amounts carried forward, . $6,451 87 $319,972 1889.] HOUSE —No. 43. 83

Statement 111. Revenue Receipts. Details 20.

LIQUOR LICENSES— Concluded.

. . . §0,451 87 §319,972 96 Amounts brought forward, North Adams, 4,426 25 Northampton, 1 26 Orange, 1 00 Palmer, 76 Peabody, 25 Pittsfield, 5,037 50 Rockport, 50 Rowley, 25 Sheffield, 25 Shelburne, 50 Somerset, 25 South Hadley, 25

Stoughton, ...... 200 Stockbridge, 106 25 Sturbridge, 50 Swampscott, 50 Tisbury, 25 Townsend, 25 Uxbridge, 25 Wakefield, 76 Ware, 60 Watertown, 1 00 Wellesley, 50 Westborough, 75 West Boylston, 25 West Springfield, 25 Williamsburg, 1 00 Williamstown, 60 Woburn, 1 50 16,087 87

Total, §336,010 83

Amount received on account of 1888, . . 3319,972 96 Amount received on account of 1887 and previous years, 16,037 87 §336,010 83

DETAILS No. 20. CONFISCATED LIQUORS. [Pub. Stat., Chap. 100, Sect. 38.]

Received of R. Rufus Wade, Chief of District Police, . $2,500 62 84 AUDITOR’S REPORT. Jan

Statement 111. Revpune p.ct«. Details 21

DETAILS No. 21. INTEREST ON DEPOSITS. [Pub. Stat., Chap. 16, Sect. 55.]

Received of Agawam National Bank, Springfield, . . $3,367 65

of Amesbury National Bank, .... 878 86

of Atlantic National Bank, Boston, . . . 204 93

. of Blackstone National Bank, Boston, . 227 15

of Boston National Bank, ..... 220 33

of Broadway National Bank, Boston, . . 187 19

. . of Central National Bank, Boston, . 2,646 09

of Central National Bank, Worcester, . . 1,071 51

. of Chapin National Bank, Springfield, . 2,439 98

of Chicopee National Bank, .... 2,899 66

of City National Bank, Boston, .... 225 19

of City National Bank, Gloucester, . . . 312 61

of City National Bank, Springfield, . . . 2,745 42

of City National Bank, Worcester, . . . 910 80

of Continental National Bank, Boston, . . 6,897 88

of First National Bank, Boston, . . . 2,014 67

of First National Bank, Gloucester, . . . 405 80

of First National Bank, Salem, .... 143 88

of First National Bank, Woburn, . . . 799 04

of First National Bank, Worcester, . . . 781 20

of Fitchburg National Bank, .... 318 04 of Fourth National Bank, Boston, . . . 635 42

of Freeman’s National Bank, Boston, . . 273 73 of Globe National Bank, Boston, . . . 434 75 of Hampshire County National Bank, North- ampton, 107 91

of Haverhill National Bank, .... 663 69 of Howard National Bank, Boston, . . . 210 72 of Lincoln National Bank, Boston, . . . 294 S 3

of Market National Bank, Boston, . . . 228 17

of Massasoit National Bank, Fall River, . . 449 40 of Maverick National Bank, Boston, . . 1,198 76

of Mechanics’ National Bank, Boston, . . 532 78 of Merchandise National Bank, Boston, . . 275 42

of Merchants’ National Bank, Boston, . . 213 34 of Merchants’ National Bank, New Bedford, . 786 47 . of Merchants’ National Bank, Salem, . 140 62

of Metropolitan National Bank, Boston, . . 262 13 of Monument National Bank, Boston, . . 300 67

of Mount Vernon National Bank, Boston, . . 527 44

of National Bank of Commerce, Boston, . . 1,010 36

of National Bank of Commonwealth, Boston, . 1,983 66

of National Bank of North America, Boston, . 277 34

of National Bank of Redemption, Boston, . 207 64 . 33 of National Bank of Republic, Boston, . 466 of National Exchange Bank, Boston,. . . 984 14

. of National Revere Bank, Boston, . . 9,181 18

of National Security Bank, Boston, . . . 417 61

Amount carriedforward, $49,761 57 1889.] HOUSE —No. 43. 85

Statement 111. Revenue Receipts. Details 21

INTEREST ON DEPOSITS Continued.

Amount brought forward, $49,761 57

Received of North NationalBank, Boston, . , . 393 77

of Northampton National Bank, . . . 575 46 of Pemberton National Bank, Lawrence, . . 763 27 of Powow River National Bank, Amesbury, . 400 42

of Randolph National Bank, .... 254 26 . . of Rockland National Bank, Boston, . 868 86 of Rollstone National Bank, Fitchburg, . . 485 64

of Salem National Bank, ..... 1,056 22 of Shawmut National Bank, Boston, . •. . 7,886 53 of Shoe and Leather National Bank, Boston, . 284 24

of State National Bank, Boston,. . . . 274 19

of Third National Bank, Fitchburg, ... 54 78 of Third National Bank, Pittsfield, . . . 298 01

of Third National Bank, Springfield, . . 6,714 71 . of Traders’ National Bank, Boston, . . 251 44 of Wachusett National Bank, Fitchburg, . . 725 67

of Warren National Bank, Peabody, . . . 296 12 $70,840 16 Received on account of 1887 :

Atlantic National Bank, Boston, . . . $lB 49

Blackstone National Bank, Boston, . . 64 68 Boston National Bank, 63 69

Broadway National Bank, Boston, . . 23 00

Central National Bank, Boston, . . . 217 40

City National Bank, Boston,. . . . 72 54

City National Bank, Gloucester, . . . 75 59

Continental National Bank, Boston, . . 353 75 . . First National Bank, Boston, . 184 19

First National Bank, Woburn, . . . 100 10

First National Bank, Worcester, . . . 151 28

Fitchburg National Bank, .... 77 17

Fourth National Bank, Boston, ... 98 85 Freeman’s National Bank, Boston, . . 81 62

Globe National Bank, Boston, ... 95 35

Howard National Bank, Boston, ... 63 74 Lincoln National . . . Bank, Boston, . 86 48

Market National Bank, Boston, ... 20 83 . Maverick National Bank, Boston, . 172 11 Merchandise National Bank, Boston, . . 22 60 Metropolitan National Bank, Boston, . . 64 58 Monument National Bank, Boston, . . 64 48 Mount Vernon National Bank, Boston, . 91 00 National Bank of Commerce, Boston, . . 33 33 National Bank of Commonwealth, Boston, . 157 80 National Bank of North America, Boston, . 81 43 National Bank of Redemption, Boston, . 72 27 National Bank of Republic, Boston, . . 129 94 National Exchange Bank, Boston, . , 135 48

Amounts carried forward, . . . $2,863 77 $70,840 16 86 AUDITOR’S REPORT. Jan.

Statement 111. Revenue Receipt*. Details 22.

INTEREST ON DEPOSITS Concluded.

Amounts brought forward, . . . $2,863 77 $70,840 16

National Revere Bank, Boston, . . . 1,587 53 National Security Bank, Boston, . . . 100 60

North National Bank, Boston, ... 66 12

Pemberton National Bank, Lawrence, . . 104 03

Randolph National Bank, .... 46 26

Rockland National Bank, Boston, . . 66 42 Rollstone National Bank, Fitchburg, . . 74 82

Shawmut National Bank, Boston,. . . 1,116 20 Shoe and Leather National Bank, Boston, . 67 17

State National Bank, Boston, ... 96 16

Third National Bank, Pittsfield, ... 45 90

Third National Bank, Springfield, . . 620 67 Traders’ National Bank, Boston, ... 65 14

Wachusett National Bank, Fitchburg, . . 45 78 6,864 87 Total, $77,705 03

Amount received on account of 1888, . $70,840 16 Amount received on account of 1887, . 6,864 87 577,705 03

DETAILS No. 22. INTEREST ON CORPORATION TAX.

Received from the following corporations :

American Diorama Company, $0 71 Andover Press (Limited), 60 American Shoe Company, 2 87

Avery Carbonic Acid Gas Company, ..... 65 American Tack Company, 2 86

Austin C. Wellington Coal Company, .... 22 20

American Cultivator Publishing Company, ... 89 American Waltham Watch Company, . . . . 72 96 Bacon Paper Company, 10 92 Bay State Gas Company, 36 09 10 Bankers’ and Merchants’ Tel. Company, .... 1 Boston Wall Paper Company, 7 00 Bagnall & Loud Block Company, 17 33 Budget Publishing Company, 1 84 Black Rock and Salisbury Beach Street Railway Company, 1 37 Blair Camera Company, 4 63 Bay State Watch Case Company, 6 65 Boston Consolidated Street Railway Company,... 370 90 Amount carried forward, $560 97 1889.] HOUSE —No. 43. 87

Statement 111. Revenue Receipts. Details 22.

INTEREST ON CORPORATION TAX Continued.

Amount brought forward, 1560 97

Brockton Gazette Publishing Company, .... 75 Boston Type Foundry, 2 66 Boston Bank Note & Lith. Company, 2 64 Boston Blouse Company, 41 Boston Multiplex Tel. Company, 83 Boston Cab Company, 11 35 Collateral Loan Company, 18 50 Curtis Manufacturing Company, 17 Charles W. Copeland Manufacturing Company, . . 585 Crystal Emery Wheel Company, ..... 79

Chemical Paper Company, ...... 5 85‘ Citizens’ Electric Light Company, 2 72 C. F. Jewett Publishing Company, 14 60 Columbia Rubber Company, 10 47 Chicopee Folding Box Company, 1 47 Cape Ann Granite Company, 8 15

Cochrane Chemical Company, ...... 12 40

Dunbar Company, ...... 10 D. Lothrop Company, 27 74 Douglas Axe Manufacturing Company, .... 10 70 D. C. Storrs Furniture Company, 41 Electric and Machine Company, 85 Elwell Heddle Company, 4 70

Eureka Silk Manufacturing Company, .... 30 97 Educational Supply Company, 3 56 Foundry Supply Company, 32 Foote Refrigerator Company, 54 Groveland Foundry Company, 18 Grafton Water Company, 48 79 Goulding Mills, 33 54

George B. Reed Furniture Company, .... 90 Hancock Inspirator Company, 7 23 Harwood Manufacturing Company, 8 00

. . . Hampden Watch Company, . . 17 01 H. D. Watson Publishing Company, 3 78 Hermann W. Ladd Company, 7 96 Hero Cough Syrup Company, 40 Haverhill Iron Works 1 45 John P. Lovell Arms Company, 17 88 J. B. Parker Machine Company, ..... 678 Knitted 50 Mattress Company, ......

Lancaster Water Company, ...... 316

Lawrence Machine Company, ...... 116 L. A. May Company, . 7 75 Lynn Ice Company, 12 48 Lewis Engraving Company, 96

Lynn District Messenger and Tel. Company, ... 226 148 Lexington Building Association, ..... Lord and Gale Manufacturing Company, .... 90

Amount carried forward, $925 02 88 AUDITOR’S REPORT. Jan.

Statement 111. Revenue Receipt*. Details 22.

INTEREST ON CORPORATION TAX Continued.

Amount brought forward, $925 02 Lawrence Line Company, 67 Morrill Leather Company, 1 28

Massachusetts Co-operative Company, .... 21 MarbleheadWater Company, 5 15 Metropolitan Railroad Company, 693 72 Metropolitan Cab Company, 2 41 Munroe Organ Reed Company, 6 28

Marlborough Schuyler Electric Light Company, . . 251

Manufacturers’ Gazette Publishing Company, ... 86 Mayall’s Patents Company, 11 Massasoit Manufacturing Company, 1 07 Mason Regulator Company, 60 National Tube Works, 104 32 Newburyport and Amesbury Street Railway Company, . 8 91 Neverslip Horse Shoe Company, 4 37 New England Dredging Company, 3 03 National Needle Company, 1 50

North Attleborough Steam and Electric Company, . . 802 National Plaster Company, ....".. 1 86 National Knights of Labor Co-operative Elastic Fabric 1 02 Company, New England Publishing Company, 8 00 New England Wiring and Construction Company, . 2 49 O. T. Rogers Granite Company, 38 Old Spain Co-operative Society, 21 Pittsfield Illuminating Company, 2 02

Palmer Carpet Company, . 2 31

Paul Whitin Manufacturing Company, .... 271 Phoenix Manufacturing Company, 82 Prescott Insurance Company, 23 49 Pacific Guano Company, 84 73 Prescott Manufacturing Company, 4 31 People’s Line, 1 52 Pittsfield Coal Gas Company, 3 45

Plum Island Street Railway Company, .... 803 Riverside Lumber Company, 88 Revere Water Company, 1 81 Revere Rubber Company, 81 94 Rand Avery Company, 33 88 Roxbury Stone Company, 58 Raymond Skate Company, 1 10 Redding Electrical Company, 57 Stellar Electric Company, 60

Somerville Street Railway Company, .... 12 35 Suffolk Cordage Company, 11 18 South Boston Railroad Company, 202 60 Salter Silk Company, 24 Suspension Transportation Company, .... 474 S. A. Woods Machine Company, 19 50 81 Amount carriedforward, $2,123 1889.] HOUSE —No. 43. 89

Statement 111. Berenue Receipts. Details 23.

INTEREST ON CORPORATION TAX Concluded.

Amount brought forward, $2,123 81

Springfield Glue and Emery Company, .... 190 Samuel Ward Company, 6 62 Standard Publishing Company, 68 Security Associates, 21 83

Thorp and Adams Manufacturing Company, ... 829 United States Fireworks Company, 5 42 United Manufacturing Company, 3 81 Union Stone Company, 1 20

Yendome Cigar Manufacturing Company, ... 24

Willey Robinson Manufacturing Company, ... 48

West SpringfieldAqueduct Company, .... 5 06 Whittier Machine Company, 2 87

W. C. Stevenson Manufacturing Company, ... 100 Watertown Water Supply Company, 7 65 Wheeler Reflector Company, 4 85 Walpole Woolen Mills, . 1 65 Walpole Emery Mills, 1 63

Western Union Telegraph Company, .... 8,186 37

West End Street Railway Company, ..... 519 63 Winona Paper Company, 3 99

Woburn Electric Light and Power Company, ... 2 37

Wright Wire Cloth Company, ...... 1 87 Total, $5,906 22

DETAILS No. 23. INTEREST ON RAILROAD COMMISSIONERS’ TAX. [Pub. Stat., Chap. 112, Sect. 12.]

Received of the following railroad corporations : Nantasket Beach Railroad Company, . $0 16 Nantucket Railroad Company, ... 13

. Pittsfield Street Railway Company, . 10 Worcester and Shrewsbury Railroad Com- pany, 49 SO 88 90 AUDITOR’S REPORT. [Jan.

Statement 111. Revenue Receipts. Details 24 to 28.

DETAILS No. 24. INTEREST ON GAS COMMISSIONERS’ TAX. [Acts 1885,Chap. 314.]

Received of the following companies : • Citizens’ Steam and Gas Company, Lynn, fO 10 Gloucester Gas Company,.... 1 43 Bl 53

DETAILS No. 25. INCOME FROM MASSACHUSETTS STATE PRISON INDUSTRIES. [Pub. Stat., Chap. 16, Sect. 52.]

Received of E. J. Russell, Warden, for merchandise sold, j' etc., j $71,698 24

DETAILS No. 20. INCOME FROM STATE PRISON.

[Pub. Stat., Chap. 221, Sect. 59.]

Received lor labor of convicts, etc.: From E. J. Russell, Warden, j |18,597 98

DETAILS No. 27. INCOME FROM MASSACHUSETTS REFORMATORY. [Pub. Stat., Chap. 221, Sect 50.]

Received for labor of convicts, etc.: From Gardiner Tufts, Superintendent, .... $41,034 42

DETAILS No. 28. INCOME FROM REFORMATORY PRISON FOR WOMEN. [Pub. Stat., Chap. 16, Sect. 52.]

Received from Ellen C. Johnson, Superintendent: I. For merchandise sold, i ? 11,876 21 1889.] HOUSE —No. 43. 91

Statement 111. Revenue Receipts. Details 29 to 33.

DETAILS No. 29. INCOME FROM STATE ALMSHOUSE. [Pub. Stat., Chap. 16, Sect. 62.]

Received of C. Irving Fisher, Superintendent: For articles sold, etc., $689 45

• DETAILS No. 30. INCOME FROM STATE PRIMARY SCHOOL. [Pub. Stat., Chap. 16, Sect. 52.]

Received of Amos Andrews, Superintendent: For sales of produce, etc., $9O 00

DETAILS No. 31. INCOME FROM STATE FARM. [Pub. Stat., Chap. 16, Sect. 52.]

Received of H. M. Blackstone, Superintendent: For sale of produce, etc., $5,713 21

DETAILS No. 32. INCOME FROM LYMAN SCHOOL FOR BOYS. [Pub. Stat., Chap. 16, Sect. 52.]

Received of H. E. Swan, Superintendent, . $1,071 06 of T. F. Chapin, Superintendent, . 562 69 51,623 75

DETAILS No. 33. INCOME FROM STATE INDUSTRIAL SCHOOL FOR GIRLS. [Pub. Stat., Chap. 16, Sect. 52.]

Received of Luann L. Brackett, Superintendent, . . $493 62 92 AUDITOR’S REPORT. Jan.

Statement 111. Revenue Receipts. Details 34.

DETAILS No. 34. INCOME FROM BOARD OF LUNACY AND CHARITY. [Pub. Stat., Chaps. 16, 86, 87, 88 and 89; Sects. 62, 32, 11, land 61.]

. . Received from: Canton, . $lB3 70

Sundry parties for Chester, . . . II 79 support of friends Chesterfield, . . 121 18 in hospitals, alms- Dighton, . . , *32 04 . . houses, etc., $3,446 89 Dedham, ... 104 00 United States for ex- . Dartmouth,... 58 96

penses incurred in Dudley, ... 289 71

' the of . . supervision Douglas, . 87 61

, immigration, . 19,565 12 Danvers, ... 947 77

Cunard Steamship Duxbury, ... 199 49

. . . Company, 486 24 Easthampton, . 92 86

; Foxborough, . . 204 29 The cities following Falmouth, ... 192 04 and towns: Fitchburg, . . . 89 51

Abington, ... 27 39 Fall River, . . , 1,430 23

Adams, . . . 121 57 Framingham, . . 47 60

. Amherst, . . 120 03 Gloucester, ... 385 89

Andover, . . . 72 90 Grafton, . . . 205 67 Ashburnham, . . 158 16 Gardner, . . . 70 11

Ashland, . . . 34 82 Great Barrington, . 65 00 . . Attleborough, 35 71 Hamilton, ... 62 68

.... Athol, 26 14 Harwich, ... 82 51

... Beverly, 212 79 Haverhill, ... 887 24

Boston, . . . 23,241 85 Holyoke, . . . 319 52

Brimfleld, ... 21 57 Hopkinton, . . . 974 34

. . . . Brockton, 74 43 Hudson, . . 232 73 Brookline, . . . 259 92 Hyde Park,... 97 04

Bradford, . . . 57 11 Hingham, . . . 71 18 Belohertown, . . 78 00 Heath,.... 43 64 Cambridge,. . . 1,882 74 Ilopedale, . . . 83 11 Charlton, . . . 143 04 Hamilton, . . . 205 52

Chelsea, . . . 1,624 73 Ipswich, ... 176 43

Chicopee, . . . 187 08 Lawrence, . . . 1,996 51

Clinton, ... 296 58 Lowell, . . . 2,089 36

...... 45 Concord, . 75 39 Lynn, 2,590

Cohasset, ... 20 29 Lynnfield, . . . 309 22

. . 66 64 Chatham, ... 39 46 Leominster,

. .... 29 Chelmsford, . 83 57 Lee, 42 1889.] HOUSE —No. 43 93

Statement TTI. Revenue Receipts. Details 34.

INCOME FROM BOARD OF LUNACY AND CHARITY Continued.

85 Lenox, . . . ?27 86 Savoy,.... flB

... Leverett, ... 32 00 Sherborn, 24 75

. Marblehead, . . 27 71 Somerville,. . 1,140 38

. . 66 Mansfield, ... 243 12 Springfield, 475

. Manchester, . . 236 96 Stoneham, . . 713 15

Malden, . . . 628 54 Stoughton, ... 24 14

. . Marlborough, . . 875 71 Sutton, . 261 23

Maynard, ... 167 36 Shrewsbury, . . 26 14

Medford, . . . 93 42 South Scituate, . . 158 16

. . . . Medway, . 67 11 Southborough, 97 04

Melrose, . . . 266 21 Southwick, . . . 13 14

... Methuen, . . . 196 23 Shirley, 14 00

. . Middleborough, . . 249 76 Swampseott, 20 89

Milford, . . . 249 23 Seekonk, ... 30 64

. . . Milton, ... 63 86 Spencer, 158 73

Monson, ... 13 00 Stockbridge, . . 554 46

... Merrimac, ... 26 14 Salisbury, 41 82

. . . . Millbury, . 33 89 Southbridge, 940 64

Natick, . . . 128 61 Tisbury, ... 55 89

. 14 . Needham, ... 23 Taunton, . 463 39

New Bedford, . . 460 14 Tyngsborough, . . 30 18

Newburyport, . . 637 19 Uxbridge, ... 886

Newton, . . . 650 30 Ware, .... 187 11

North Adams, . . 876 49 Wakefield, . . . 196 28

North Andover, . . 37 14 Waltham, . . . 709 94

Norwood, ... 26 93 Wareham, . . . 182 14

Northbridge, . . 107 97 Webster, . . . 100 10

Northampton, . . 45 60 West Boylston, . . 174 73

Oxford, . . . 252 61 Westborough, . . 159 89

. . . Peabody, 1,226 17 Westfield, ... 93 57

... Pepperell, 22 00 Weymouth,. . . 154 60

Pittsfield, . . . 205 99 Winchendon, . . 34 36

... Plymouth, 103 28 Woburn, . . . 439 67

Palmer, ... 157 39 Worcester, . . . 745 63 Paxton, . , , 27 71 Wellesley, . . . 42 71

Quincy, . . . 171 78 West Springfield, . 26 14

Rockpbrt, ... 63 18 Wilmington, . . 75 22

Revere, . , . 358 92 West Brookfield, . 70 11

... Randolph, 68 71 Whitman, ... 89 61

. . . . Reading, 140 68 Williamstown, . 13 86

... Rutland, 20 89 West Newbury, . . 53 86 . . . Rowley, 11l 89 Wales, ... 267 68 , , . Salem,. . 1,285 23 West Stockbridge, 104 00 94 AUDITOR’S REPORT. [Jan.

Statement 111. Revenue Receipts. Details 35.

INCOME FROM BOARD OF LUNACY AND CHARITY— Concluded.

Wayland, . . . $25 63 West Bridgewater, . $155 51

... . . Winthrop, 42 25 Warwick, . 222 40

Wellfleet, ... 39 40 Winchester, . . 30 64 Total, . . . $86,721 70

Recapitulation.

Received from friends, f3,446 89 United States, 19,555 12 cities and towns, 68,233 95

Cunard Steamship Co., .... 486 24 Total, $86,721 70

DETAILS No. 35. FOREIGN CORPORATION FEES. [Acts 1884, Chap. 330.]

Received of the follow- Automatic Heater Co., . $l5 00 ing corporations : Automatic Rubber Mix-

Acme Manufact’ring Co., $l5 00 ing Co., . . . 15 00 Albion Machine Co., . 15 00 Ballou Banking Co., . 15 00 Allstone Co., . . . 16 00 Balance Valve Water

American Automatic Meter Co., . . . 16 00 Gas Light Co., . . 15 00 Baxter Electric Manuf’g American Corn Cob Ham and Motor Co. of Balti-

Co., . . . . 15 00 more, . . . . 15 00 AmericanElectric Regis- BR. K. Shoe Co., . . 15 00 & ter, . . . . 15 00 Boston Lockport Block American Loan and Co., . . . . 15 00

. 00 Trust Co., . . 15 00 Boston Food Supply Co , 15 American Oak Leather Boston Baking Powder Co 15 00 Co., . . . . 15 00 Anthony Loan and Trust Boston Ferrule Co., . 15 00 Co., . . . . 15 00 Boston Consolidated Ara Cushman Co,, . . 15 00 Produce Co., . . 15 00 Arno Musical Box Co., . 15 00 Boston Automatic Car-

Atwood Liquid Fuel Coupler Co., . . 16 00

Co., . . . . 15 00 Boston, Halifax &P. E. Automatic Electric Ser- Island S.S. Co., . . 15 00 . . . vice Co., . 16 00 Boston Investment Co., 15 00 1889.] HOUSE —No. 43 95

Statement 111. Revenue Receipts. Details 35.

FOREIGN CORPORATION FEES Continued.

Bradford Penetrating Granite State Provident

Liniment Co., . . $l5 00 Association, ... $l5 00 Briggs Directory & Pub- Haskell Post Co., . . 15 00

lisbing Co., . . . 16 00 Heine Safety Boiler Co., 15 00 Brockton City D. Tel. Home Co. of New York, 16 00 Co., . . . . 15 00 Highland Slate Manufae-

Bunker Hill Cyclorama turing Co., . . . 15 00 Co., . . . . 15 00 Hotel and Railroad News ColonadeFarm Loan Co., 15 00 Co., . . . . 15 00 Columbia Manuf’g Co., 16 00 Hudson Electric Light

Commercial Union Tele- Co., . . . . 16 00

graph Co., . . . 15 00 Improved Light, Heat, Cone Axle Co., . . 15 00 Power and Manuf’g . . . Consolidated Store Ser- Co., . 15 00

vice Co., . . . 15 00 Interstate Mortgage Coshocton Southern Trust Co., . . . 15 00 Railroad Co., . . 15 00 John Electric Train Sig- Cpventry Machinist Co. nal Co., . . . 16 00 (Limited), . . . 15 00 Kansas Mortgage & In- Cumberland Manufac- vestment Co., . . 15 00 & turing Co., . . . 15 00 Kansas Trust Banking

Cummings Man’f’g Co., 16 00 Co., . . . . 15 00 Dakota Loan and Trust Kelley Sanitary Appli-

• Co., . . . . 16 00 ance Co., . . . 15 00 Doliber-Goodale Co., . 15 00 Kellogg Seamless Tube Dry Air Pump & Manu- &Manufacturing Co., 15 00 & factoring Co., . . 15 00 Lakeside Marblehead

Eagle Manuf’et’ring Co., 15 00 Railroad Co., . . 15 00 Eastern Banking Co., . 16 00 Lamoine & Bar Harbor

Electric Gold and Silver Land Co., . . . 16 00 Chlorination Co., . 15 00 Lamson Consolidated

Eureka Telephone Co., . 15 00 Store Service Co., . 16 00 F. A. Babcock Co., . 15 00 Lawrence Williams Pub-

Frederick . . &Blaney lishing Co., . 15 00

Printing Co., . . 15 00 Lo Page Chemical Co., . 15 00

Franconia Iron Co., . 15 00 Linoide Manufact’g Co., 15 00 Gorton & Lidgewood Martin & Hill Cash Car- Go., . . . . 15 00 rier Co., . . . 15 00 Gould-TisdaleRevolving McCallum Constable

Semaphore Co., . . 15 00 Hosiery Co., . . 16 00 Government Waterproof McDowell Portable Oven

Paint . , . . . Co., 15 00 Co., . . 15 00 Granite City Soap Co., . 16 00 Merritt Manufact’g Co., 15 00 96 AUDITOR’S REPORT. Jan.

Statement 111. Revenue Receipts. Details 35.

FOREIGN CORPORATION FEES Concluded.

Metropolitan Construe- Revenue Consolidated

tion Co., . . . $l6 00 Gold Mining Co., . $l5 00 Metropolitan Rubber Reese Button Hole Ma-

Co., . . . . 15 00 chine Co., . . . 16 00 Meyer Griffin Co. (Lim- St. Johns and Lake Eus-

ited), . . . . 15 00 tis Railway Co., . . 5 00 Middlesex Banking Co., 15 00 Stalactite Decorative Co., 15 00

Milton Manuf’g Co., . 15 00 Standard Groove Rivet

Moses King Corporation, 16 00 Co., . . . . 15 00

National Heating and Stanley Manuf’g Co., . 15 00 Lighting Co., . . 15 00 Sullivan Harbor Land

National Shade Hanger Co., . . . . 15 00 Co., . . . . 16 00 Stockton Mineral Spring National Patent Roller Co., . . . . 15 00 Co., . . . . 15 00 Springfield Cigar Manu- New England Fuel Co., 15 00 factaring Co., . . 15 00 New England Electro Standard Metal Co., . 15 00

Matrix C0.,. . . 15 00 Turner Beard Automatic

New England Grip C0.,. 15 00 Co., . . . . 15 00

New England Oxygen Turner Manuf’g Co., . 15 00

Water Co., . . . 15 00 Towne Manuf’g Co., . 15 00 New England Exhibition Triumph Light and Heat

Co 15 00 Co., . . . . 15 00 Norfolk Investment Co., 15 00 Thomson Electric Weld-

New York and Boston ing Co., . . . 15 00 Rapid Transit Co., . 500 Tebbetts Rolled Forging

New York and Texas and Machine Co., . 15 00

Steamship Co., . . 15 00 U. S. Sovereign Loan Paris Manufacturing Co., 15 00 and Building Co., . 15 00 Platt & Washburn Re- Westborough Electric

. finery Co., . . 16 00 Light Co., . . . 15 00 Praddex American Egg Winchester Latch and

. . . . . 00 Co., . . 15 00 Lock Co., 15

Pearson Manuf’g Co., . 15 00 Warwick Cycle Manu-

Pioneer Loan and Trust facturing Co., . . 15 00

Co., . . 15 00 Wyman Machine Co., . 15 00 Prouty Shoe Nailing Co., 15 00 William Deering & Co., 15 00

Perry Ventilator Co., . 15 00 White Cycle Co., . . 15 00 & Philadelphia and Read- Wells, Fargo Co., . 15 00 ing Coal and Iron Co,, 15 00 Yellow Mountain Min- 00 Ridgway Furnace and ing Co., . . . 15

Stove Co., . . . 15 00 Zylonite Printing Co., . 15 00 Rowell American Switch

. . 00 Co 15 00 Total, . $1,915 1889.] HOUSE— No. 43. 97

Statement 111. Revenue Receipts. Details 86 to 38.

DETAILS No. 36. FEES FROM BOARD OF REGISTRATION IN PHARMACY. [Acts 1885, Chap. 313.]

Received of F. H. Butler, Secretary, |987 00

DETAILS No. 37. FEES FROM BOARD OF REGISTRATION IN DENTISTRY. [Acts 1887, Chap. 137.]

Received of E. V. McLeod, Secretary, .... $261 00

DETAILS No. 38. FEES FROM COURTS OF INSOLVENCY. [Pub. Stat., Chap. 157, Sect. 138.]

Received of Joseph H. Tyler, Register, Mid- dlesex County, . . . $1,769 00 of JeremiahT. Mahoney, Register,

Essex County, ... 686 00 of Elijah George,Register, Suffolk County, 983 00 of Samuel B. Spooner, Register,

Hampden County, . . . 432 00 of John H. Galligan, Register,

. Bristol County, . . 614 00 of Jonathan Cobb, Register, Nor-

folk County, .... 495 35 of Edward E. Hobart, Register, Plymouth County, . . . 388 00 of Fred. W. Southwick, Register, Worcester County, . . . 586 00 of Edward T. Slocum, Register, Berkshire County, . . . 222 00 of Hubbard M. Abbott, Register, Hampshire County, . . 88 00 of Francis M. Thompson, Regis-

ter, Franklin County, . . 185 00 of Freeman H. Lothrop, Register,

Barnstable County, . , 36 00 of Hebron Vincent, Register,

Dukes County, ... 15 00 f6,499 85

. Amount carriedforward, .... . $0 499 35 98 AUDITOR’S REPORT. Jan.

Statement 111. Revenue Receipts. Details 89 and 40.

FEES FROM COURTS OF INSOLVENCY— Concluded.

Amount brought forward, ...... |6,499 35

Received on account of 1887 and previous years: of Elijah George, Register, Suffolk County, $3,308 00 of Frederic W. South wick, Regis-

ter, Worcester County, . . 697 00 of Joseph H. Tyler, Register, Mid- dlesex County, . . . 656 00 of Samuel B. Spooner, Register,

Hampden County, . . . 191 00 of Jonathan Cobb, Register, Nor-

folk County, .... 272 00 of Edward E. Hobart, Register, Plymouth County, . , . 133 00 of John H. Galligan, Register, Bristol County, . , . 133 00 of Edward T. Slocum, Register,

Berkshire County, . . . 182 00 of Hubbard M. Abbott, Register,

Hampshire County, . . 62 00 of Francis M. Thompson, Register,

Franklin County, ... 44 00 5,678 00

Total, $12,177 35

DETAILS No. 39. FEES FROM CLERK OF THE SUPREME JUDICIAL COURT. [Pub. Stat., Chap. 159, Sect. 5.]

Received of H. A. Clapp, Clerk, $366 00

DETAILS No. 40. FEES FROM DISTRICT POLICE. [Pub. Stat., Chap. 103, Sect. 5.]

Received of the following members of the District Police for fees, etc.: Moulton Batchelder, $47 77 James H. L. Coon, 3 00 M. H. Pease, 9 70 s6o 47 1889.] HOUSE —No. 43. 99

Statement 111. Revenue Receipts. Details 41 to 46.

DETAILS No. 41. FEES FOR COMMISSIONS. [Pub. Stat., Chap. 21, Sect. 6.]

Amount received for commissions issued by the Secretary of the Commonwealth for the year 1888, . . . j 87,466 00

DETAILS No. 42. FEES FROM ATTORNEY-GENERAL.

Received of Andrew J. Waterman, Attorney-General, . 8226 40

DETAILS No. 43. FEES FROM REPORTER OF DECISIONS. [Pub. Stat., Chap. 159, Sect. 63.]

Received of John Lathrop, Reporter, .... 83 98

DETAILS No. 44. SECRETARY’S FEES. [Pub. Stat., Chaps. 15 and 16, Sects. 9 and 52.]

Amount of fees received from the Secretary of the Com- monwealth for the year 1888, 8807 85

DETAILS No. 45. CORPORATION FEES. [Pub. Stat., Chap. 106, Sect. 84.]

Received from the Secretary of the Commonwealth, . j 816,186 75

DETAILS No. 40. COMMISSIONER OF CORPORATIONS’ FEES. [Pub. Stat., Chap. 16, Sect. 62.]

Received . from Charles Endicott, Commissioner, . j 8351 75 100 AUDITOR’S REPORT. FJan.

Statement 111. Revenue Receipts. Details 47 to 52.

DETAILS No. 47. HAWKERS’ AND PEDDLERS’ LICENSES. [Pub. Stat., Chap. 68.]

Amount received from licenses issued by the Secretary

of the Commonwealth during the year 1888,. . . $21,496 00

DETAILS No. 48. LIMITED PARTNERSHIPS. [Acts 1887, Chap. 248.]

Received from the Secretary of the Commonwealth, . $62 00

DETAILS No. 49. LICENSE TRANSFERS.

Received of Secretary of the Commonwealth for licenses , transferred in 1888, i $l3B 60

DETAILS No. 50. SALE OF REGISTERS OF VOTERS.

Received of the Secretary of the Commonwealth for sale | of Registers, i $B4 35

DETAILS No. 51. SALE OF SPECIAL LAWS.

Received of Secretary of the Commonwealth for sale of Special Laws, $2O 50

DETAILS No. 52. SALE OF PROVINCIAL LAWS. [Pub. Stat., Chap. 16.]

Received from Secretary of the Commonwealth for sale of Provincial Laws, $lB 00 1889.1 HOUSE —No. 43. 101

Statement 111. Revenue Receipts. Details 53 to 57.

DETAILS No. 53. SALE OF WASTE PAPER.

Received of Secretary of the Commonwealth for sale of waste paper, $26 35

DETAILS No. 54. SALE OF BALLOT BOXES.

Received of Secretary of the Commonwealth for the sale of ballot boxes, $BO 00

DETAILS No. 55. STATE LUNATIC PAUPERS.

Received of Elliot D. Stetson, guardian of Mary Murray, $63 12

DETAILS No. 56. CASES OF SETTLEMENT AND BASTARDY.

Received of Stephen C. Wrightington, Superintendent of In-door Poor,

In ease of Fuller vs. Pearson, . . . $2OO 00

Cummings vs. Baker, . . . 200 00 sloo 00

DETAILS No. 57. SUPPORT OF OUTSIDE FOUNDLINGS.

Received of Hiram S. Shurtleff, Superin- tendent of Out-door Poor, On account of of support Mary Kenwood, . $25 00 From Worcester, 35 91 Taunton, 137 72 Watertown, 128 93 102 AUDITORS REPORT. Jan.

Statement 111. Revenue Receipts. Details 68 to 60.

DETAILS No. 58. ASYLUMS FOR DESTITUTE INFANTS.

Received of the city of Salem, |126 71

DETAILS No. 59. RENT OF GREAT PONDS.

Received of John I). Ellis, rent of Buckmaster Pond, Dedham, $lO 00

DETAILS No. 60. ESCHEATED ESTATES. [Pub. Stat., Chap. 131; Acts 1883, Chap. 264.]

Received of William P. Corthell, Public Administrator, Estate of Benjamin Whitney, . . . $993 00 John S. Guild, Public Administrator,

Estate of Joseph Hornby, . . . . 356 66 Charles F. Aldrich, Public Administrator, Estate of Mary A. . . |l5 00 Mary E. Harris, . 8 40 Timothy Sullivan, . 8 80 Charles E, Clark, . 825 John Dunn, . . 620 John B. Spurr,. . 4 00 Temple Sullivan, . 400 Ellen Cronin, . . 400 Martin McGurrin, . 800 Eunice Peabody, . 247 Margaret Connolly, . 2 37 David Hart, . . 190 Rebecca Hayes, . 1 81

Mary Ann Sadlier, . 1 50 Eliza B. Talbot, . 1 26 Ellen Kane, . . 100 George E. West, . 100 William McGuire, . 1 00 74 46 James Schouler, Public Administrator, Estate of Lavinia Jaquith, . $l6 35 Butcher, . 42 63 Margaret° 67 98

—

. . —r~ Amount carried forward, . $1,482 00 1889.] HOUSE —No. 43 103

Statement 111. Revenue Receipts, Details 61 to 64.

ESCHEATED ESTATES Concluded.

Amount brought forward, ...... $1,482 00 T. H. Tyndale, Public Administrator, Estate of Henry Rowe, . . fl 7 61 Daniel Quinn, . . 15 88

Maurice Holtz, . 12 10

Jennie Rice, . . 610

Sarah Jones, . . 827 John Mulloney, . 2 01 55 87 H. Burr Crandall, Public Administrator,

Estate of Charles Jensen, . . . . 32 00 George Hammond, Public Administrator,

Estate of John Sawyer, ... . . 21 82 George Morrill, Public Administrator,

Estate of Samuel Jones, ... . 20 99 Joseph P. Marcy, Public Administrator, Estate of unknown man found drowned, . 2 66

$1,615 33

DETAILS Wo. 61. QUARTERMASTER’S SUPPLIES.

Received of Samuel Dalton, Adjutant General, for sales of old material, | $2,225 56

DETAILS No. 62. REPAIRS, IMPROVEMENTS AND FURNITURE.

Received of J. G. B. Adams, Sergeant-at-Arms, sale of j old carpets, furniture, etc., | §256 86

DETAILS No. 63. INCOME OF STATE PRISON (OLD).

Received of the Secretary of the Commonwealth, . . $177 01

DETAILS No. 64. UNSETTLED WAR CLAIMS.

Received of Theo. E. Davis, Massachusetts State Agent, on account of claims against the United States, . . $154,239 32 104 AUDITOR’S REPORT. [Jan.

Statement 111. Revenue Receipts. Details 66 to 70.

DETAILS No. 65. STERLING INTEREST.

Received for remittance to London for payment on interest on Massachusetts bonds, $818,616 05

DETAILS No. 66. TROY AND GREENFIELD RAILROAD LOAN.

Received from the Troy & Greenfield Railroad Loan Sinking Fund for redemption of bonds,.... $3,078,061 25

DETAILS No. 67. TEMPORARY LOANS.

Received of Winslow Lanier & Co., . . $200,000 00 of Farmers’ Loan & Trust Co. of

New York, .... 300,000 00

of Blake Brothers & Co., . . 1,300,000 00 51,800,000 00

DETAILS No. 68. STATE HOUSE LOAN, 1901. _

Received from sale of bonds, $500,000 00

DETAILS No. 69. PREMIUM ON STATE HOUSE LOAN, 1901.

00 Received premium from sale of bonds, .... $23,800

DETAILS No. 70. COMMISSIONERS OF WRECKS.

Received of A. Brooks Anderson, Commissioner, balance from sale of dory, $1 22 1889.1 HOUSE —No. 43. 105

Statement IV. Payments fkom Okdinaky Revenue

STATEMENT No. IV. PAYMENTS FROM THE ORDINARY REVENUE FOR EXPENSES OF 1888 AND PREVIOUS YEARS.

[ln this statement will be found the total revenue payments out of the Treasury during the year 1888, it being a transcript from the Auditor’s Ledger.]

Legislative Department. Senate Compensation, $80,750 00 Senate Mileage, 287 00

House Compensation, ..... 180,750 00 House Mileage, 1,869 00

Clerks Senate and House, .... 6,000 00

Assistant Clerks Senate and House, . . 4,195 16

Chaplains Senate and House, . . . 600 00 Sergeant-at-Arms, 3,000 00

Sergeant-at-Arms Clerk, .... 1,800 00

Sergeant-at-Arms Contingent, . . . 178 75 Doorkeepers, Messengers and Pages, . . 25,687 00

Printing and Binding for Senate, . . . 10,698 89 Printing and Binding for House, . . . 11,265 06

Stationery for the Senate, .... 475 94

Stationery for the House, .... 1,179 68 Stationeryand Printing ordered by Sergeant-

at-Arms, ...... 496 51

Legislative Contingent, .... 7,668 86

Expenses of Legislative Committee, . . 16,463 01

Indexing House Journals, .... 175 00

Postage and Expressage on Documents, . 731 59 5304,265 95 Executive Department. Governor’s Salary, $5,000 00 Lieutenant-Governor and Council, Pay"and

Travelling Expenses, . . .' . 8,763 90

Governor’s Private Secretary, . . . 2,000 00 Executive Clerk, 1,700 00 Messenger, 1,000 00 Executive Contingent, 1,565 99 Executive Postage, Printing, and Stationery, 242 18

Council . . Postage, Printing, etc., . 238 82 Council Contingent, 1,324 88 21,835 27 Secretary's Department. Secretary’s Salary $3,458 33

Ist, 2d, and 3d Clerks, .... 5,200 00

Extra Clerks and Messenger, . . 11,090 40 Incidentals, 2,423 96 22,172 69 Records, Files, Papers and Documents in the Secretary’s Department, 2,801 25

Amount carriedforward, $351,075 16 106 AUDITOR’S REPORT. [Jan.

Statement IV.— Payments from Ordinary Revenue.

PAYMENTS FROM ORDINARY REVENUE Continued.

Amount brought forward, $35 1,075 16 Treasurer's Department. Treasurer’s Salary, $5,000 00 Ist Clerk, 2,500 00 2d Clerk, 2,000 00 8d Clerk, 1,400 00 Cashier, 2,000 00

Fund Clerk, ...... 1,400 00

Receiving and Paying Tellers, . . 2,600 00 Extra Clerks, 450 00 Incidentals, 2,104 78 19,454 78 Tax Commissioner's Department.

Deputy Commissioner, ..... $3,000 00 Ist and 2d Clerks, 8,500 00 Extra Clerks, 12,327 28 Contingent, 2,610 55 21,437 83

Commissioner of Corporations, 382 58 Expenses State Valuation, 2,796 65 Auditor's Department. Auditor’s Salary, $3,000 00 Ist and 2d "Clerks, 3,700 00 Extra Clerks, 3,302 62 Incidentals, 701 14 ■ 10,703 66 Attorney-General's Department.

Attorney-General’s Salary, .... $4,000 00

Assistant Attorney-General, .... 2,000 00 Second Assistant Attorney-General, . . 1,000 00 Incidentals, etc., 1,928 25 8,928 25 State House Expenses. Repairs, Improvements and Furniture, . $24,980 70

Extra Repairs on the State House, . . 586 89 Sergeant-at-Ax-ms’ Messengers, . . . 3,300 00 Engineer, Watchman and Firemen, . . 5,316 00 Fuel and Lights, 7,005 45 Elevator Expenses, 2,569 46 Commonwealth Building Expenses, . . 6,644 86

House No. 13 Beacon Street, . . . 7,056 40 57,348 26 State Printing. Printing Public Documents,.... $82,274 09

General Laws, .... 2,559 93 Blue Book, 4,026 69

Term Reports, .... 1,675 00

Assessors’ Books and Blanks, . . . 886 61

. , . $472,127 Amounts carried forward . I $41,322 82 17 1889.] HOUSE —No. 43. 107

Statement IY. Payments from Ordinary' Rey t enue.

PAYMENTS FROM ORDINARY' REVENUE — Continued.

. . . $41,322 32 $472,127 Amounts brought forward,. 17 Preparation for publication and the publica-

tion of the Provincial Statutes, . . . 6,668 10

Printing Decennial Census, .... 14,019 62

Reports of Capital Trials, . . 2,686 22

Election Laws, .... 403 71 New edition of Statutes relating to

Public Schools, .... 284 11 Registration Books and Blanks, indexing

returns and editing Registration Report, . 1,793 22

Purchase of Paper for the Commonwealth, . 18,677 14 Preparation of tables and indexes relating

to the Statutes, ..... 300 00 Reprinting parts of the annual reports of the

Bureau of Statistics of Labor, ... 65 17 86,109 61

Supreme Court.

Judges’ Salaries, ...... $45,708 31 Clerk, ' 8,000 00 Reporter, 800 00 Expenses, 746 66 Officers and Messenger of the Supreme Judicial Court, 1,600 00 51,354 97 Clerk to Supreme Judicial Court, Suffolk County, 1,600 00 Superior Court. Judges’ Salaries, 78,629 62

Probate and Insolvency Courts. Judges’ Salaries, $29,034 22

Registers and Assistants, . . .. . 30,608 87 Clerk to Register in Suffolk County, .. . 1,200 00 Clerks to Registers of Probate and Insol- vency Courts, 9,236 56 . Expenses of Courts of Insolvency, . 1,000 87 71,080 62 District Attorneys, $24,395 70 Attorneys’Clerk for Suffolk District, . . 1,161 30 25,557 00

Commissioners on Savings Banks. Salaries, $6,000 00 Clerks, . 2,400 00 Expenses, 2,087 88 10,487 88

Amount carried forward, $791,846 77 108 AUDITOR’S REPORT. [Jan.

Statement IV. Payments from Ordinary Revenue.

PAYMENTS FROM ORDINARY REVENUE Continued.

Amount brought forward , . . .j . . . $791,816 77 Insurance Commissioner. Salary, $3,000 00 Deputy, 2,500 00 Clerks, 4,700 00 Extra Clerks, 9,114 67 Expenses, 2,704 23 22,018 90 Harbor and Land Commissioners. Salaries, $5,500 00 Engineer, etc., 8,487 13 Travel, 492 80 Expenses, 228 80 9,708 73 Railroad Commissioners. Salaries, $ll,OOO 00 Clerks, 2,500 00 Accountant, 2,500 00 Expenses, 8,259 17 24,259 17 Commissioners of Prisons. Secretary, $1,250 00 Clerks 2,199 46 Travel, 1,188 82 Expenses, 863 98 Agents, 2,633 09 B,lBO 35 Commissioners on State Aid. Salary, $l,BOO 00 Clerks, 2,640 00 Expenses, 378 32 Agents, 2,424 63 7,242 95 Civil Service Commission.

Compensation and Expenses, . . . $1,561 94 Chief Examiner, 2,500 00 Secretary, 1,475 00 Expenses, 6,393 82 11,930 76 Gas Commissioners. Salaries, $B,OOO 00 Clerk, 2,000 00 Expenses, 1,320 91 11,320 91 Bureau of Statistics of Labor. Chief, $2,500 00 Ist and 2d Clerks, 3,258 84 Clerks and expenses, 12,137 68 Rent, 3,481 68 21,377 70

Amount carried forward, $907,836 24 1889.] HOUSE —No. 43. 109

Statement IV. Payments from Ordinary Revenue.

PAYMENTS FROM ORDINARY REVENUE Continued.

Amount brought forward, ...... $907,836 24 State Board of Arbitration. Salaries, .....■• $6,328 82 Clerk, 825 00 Expenses, 1,465 93 i 8,619 76 State Board of Health. Secretary, $2,600 00 Clerks, 1,549 99 Expenses, 31,558 59 35,608 58

Comptroller of County Accounts. Salary, $2,500 00 Clerks, 3,000 00 Expenses, 1,394 17 6,894 17

Commissioners on Inland Fisheries, 5,919 70 Cattle Commissioners, 3,677 27 Assayer and Inspector of Liquors, 1,200 00 Commission on Topographical Survey and

. Map of Massachusetts, . . .j . . . 9,728 60 Inspectors of Gas Meters, 3,770 39 Armory Commissioners, 2,403 22 Board of Registration in Pharmacy, 971 86 Board of Registration in Dentistry, 184 15 Agricultural. Board of Agriculture,— Secretary’s Salary, $2,600 00

Secretary’s Clerks, etc., .... 2,224 42

Secretary’s Expenses, . . . . j 418 66 Incidentals, I 532 70 Members’ Travel, j 1,746 73 Agricultural Societies, I 18,867 85

Agricultural Experimental Station, . . j 10,000 00

Agricultural College Scholarships, . . | 10,000 00 45,790 26

Educational Expenses.

Agents, Board of Education, . . . j $13,221 45

Members’ Travelling Expenses, . . . j 445 28 Aid to Attendants in Normal Schools, . . | 4,000 00 Incidentals, Board of Education, . . .1 1,077 74 Normal Art School, ' 15,179 01

. ! Perkins Institution for the Blind, . 30,000 00

for the Deaf and . Asylums Dumb, . i 28,432 38 j 92,355 86

. . forward, . . Amount carried . .j $1,124,959 96 110 AUDITOR’S REPORT. [Jan,

Statement IY. Payments from Ordinary Revenue.

PAYMENTS FROM ORDINARY REVENUE Continued.

Amount brought forward, $1,124,959 95 State Library. Books - $4,964 09 Assistant Librarian, 2,600 00 Librarian’s Clerks, 2,491 68 Contingent Expenses, 846 08 10,790 85

Charitable.

Expenses State Almshouse, .... $103,667 29 j

Expenses State Primary School, . . . 54,862 10 Massachusetts School for theFeeble-Minded, 49,474 65 State Lunatic Paupers, 149,237 22 Support of Paupers by Cities and Towns, . 49,099 92 Burial of Paupers, 7,012 25 |

Transportation of State Paupers, . . . 17,197 43 j

Temporary Support of Paupers, . . . 16,895 56 I Support of Outside Foundlings, . . . 7,509 66 . . Asylum for Destitute Infants, . 6,002 06 Relief of Paupers in Extraordinary Cases, . | 116 11

. Expenses of Contagious Diseases, . 2,305 51

Cases of Settlement and Bastardy, . . 812 49

Medical Examinations and Inquests, . . 1,352 82 | Pensions, 620 00 j Annuities, 3,540 50 Massachusetts Charitable Eye and Ear In- firmary, 15,000 00

Indigent and Neglected Children, . . 13,693 88 State Paupers, Special Allowance, . . 878 94 Westborough Insane Hospital, Maintenance, 19,984 25 518,147 53 Board of Lunacy and Charity. Inspector of Charities, — ■ Salary, $2,216 28 Clerks, 6,370 50 Expenses, 2,035 42

Department In-door Poor.

Superintendent’s Salary, .... 2,500 00

Clerks, ...... 17,769 37 Expenses, 8,682 13

Department Out-door Poor.

Superintendent’s Salary, . . . . 2.500 00 Clerks, 11,827 37

Expenses, ...... 3,264 27 Expenses of the Board of Lunacy and

(s. Charity, ...... 1,317 66 Auxiliary Visitors, Board of Lunacy and Charity, I 1,090 96 . Amounts carried forward, . . j $58,472 86 $1,663,898 33 1889.] HOUSE —No. 43. 111

Statement IV. Payments from Ordinary Revenue.

PAYMENTS FROM ORDINARY REVENUE Continued.

Amounts brought fonvard, . . . $68,472 86 $1,658,898 83 Clerk and Auditor of the Board] of Lunacy and Charity, 1,680 84 Ao-ent Board of Lunacy and Charity, . . 1,216 65 61,370 85 Military Department.

Salary, .... $8,600 00 Adjutant-General’s' Ist and 2d Clerks, 8,600 00 Additional Clerk, 1,600 00 Extra Clerks and Messenger, . . 6,583 84 Incidentals, 2,262 23

Quartermaster’s Incidentals, . . . 6,053 27 Quartermaster’s Employees,.... 1,658 10

Quartermaster’s Supplies, .... 14,786 20 Military Accounts, 8,964 14 Militia Bounty, 93,420 16 Militia Transportation, 18,070 33 Record of Massachusetts Officers, Sailors and Marines, 2,008 60 Militia Camp Ground, 726 20 Armory Rents, 83,673 77 Surgeon-General’s Department, . ... 1,266 25 Medical Supplies, 439 68

Uniforms for the Volunteer Militia, . . 77,927 86 270,630 08 Expenses Resulting from the War of the • Rebellion. State and Military Aid, $372,487 27 Postage, Printing, etc., on account of State

Aid, . 22 75 State Pension Agent 2,069 28

Soldiers’ Employment Bureau, . . . 554 78 Bounties to Massachusetts Volunteers, . 125 00 376,209 08 Reformatory. District Police, $52,486 79 Expenses State Prison, 121,426 43 Expenses Massachusetts Reformatory, . 175,705 32 Prison State Industries, .... 101,218 81 Expenses Reformatory Prison for Women, . 57,724 73 Expenses State Farm, 59,105 51 Expenses State Industrial School, . . 19,723 45 Expenses Lyman School for Boys, . . 80,747 22 Agent for Aiding Discharged Convicts, . 8,748 63 Agent for Aiding Discharged Female Con-

•. • •. 3,93114 Aiding Prisoners Discharged from Massa- chusetts Reformatory, .... 5,340 24 Removal of Prisoners to and from Women’s Prison > 103 07

Amounts carried forward, . . . $631,261 34 $2,361,107 84 112 AUDITOR’S REPORT. [Jan.

Statement IV. Payments from Ordinary Revenue.

PAYMENTS FROM ORDINARY REVENUE Continued.

Amounts brought forward, . . . $631,261 34 $2,361,107 84 Removal of Prisoners to and from Massa-

chusetts Reformatory, .... 612 97 Support of Prisoners removed from Prison for Women, 357 06 Trustees State Primary and Reform Schools, 447 81 General Superintendent of Prisons, . . 24,171 86

Arrest of Fugitives, ..... 33 10 656,883 63 Public Buildings. State Almshouse, $23,016 85 State Prison, 22,417 33

Massachusetts Reformatory, . . . 10,617 25 Reformatory Prison for Women, . . . 8,240 48. State Farm, 9,763 00'

Lyman School for Boys, .... 6,198 88 State Primary School, 84 58

State Industrial School, . . . . 4,740 87

State Normal School at Westfield, . . 1,237 04 State Normal School at Framingham, . . 27,511 16

State Normal School at Worcester, . . 6,425 36

State Lunatic Hospital at Taunton, . . 6,952 70

. Wesfborough Insane Hospital, . . 37,079 63 Massachusetts Agricultural College, . . 11,991 82

State Normal Art School, .... 25 20 176,302 16 Miscellaneous. Troy & Greenfield Railroad and Hoosac Tunnel, Income, $21,711 37 Corporation Tax, 2,241,376 88 National Bank Tax, 1,078,952 81 Temporary Loans, 1,800,000 00 Foreign Ships, 23,611 09 Construction of Roads at Mashpee, . . 300 00 Gratuities, 116,892 12 Unclaimed Dividends of Insolvent Corpora- tions, 2,896 74 Massachusetts Soldiers’ Home, . . . 20,000 00 Prison and Hospital Loan Sinking Fund Revenue, 60,000 00 Commonwealth Flats Improvement Fund Revenue, 10,000 00 Unsettled War Claims, 154,239 82 Ballot Boxes for Cities and Towns, . . 90 08 Decennial Census, 3,453 34

Civil Service Commission, Rent, etc., . . 800 00 Escheated Estates, 4,136 16

Adulteration of Food and Drugs, . . . 9,344 64

Premium on Exchange, .... 3,087 48 Amounts carried forward, . ■ . $5,548,790 98 $3,194,293 62 1889.] HOUSE —No. 43. 113

Statement IV.— Payments from Ordinary Revenue.

PAYMENTS FROM ORDINARY REVENUE Concluded.

Amounts brought forward, ■ . . $5,548,790 98 $3,194,293 62 Boundary Line between Commonwealth

and State of New Hampshire,. . . 827 36 SterlingInterest, 806,838 98 Weights, Measures, Balances and Reports, 390 00 Memorial to Crispus Attucks, et al., . . 9,496 05 Centennial Celebration of the Settlement of Ohio, etc., 4,347 36 Keeping Accounts of Sundry Institutions, . 37 44 New Index to the Public Statutes, . . 7,484 17 Fire Marshal for the City of Boston, . . 8,419 01 Counsel in Defence of Actions against Na- tional Banks, 1,500 00 Purchase of Equity, Troy & Greenfield

Railroad Company, ..... 1,680 00 Support of Normal Schools, Revenue, . 600 92

Massachusetts Red Book, .... 150 00 Public Records of Parishes, Towns and Counties, 3,220 85

Commissioners of Wrecks, .... 1,726 95 Troy & Greenfield Railroad Loan, . . 3,078,061 25 Dedication of Bartlett Statue at Amesbury, 2,643 40 Massachusetts Mozart Association, Fortieth

New York Regiment, .... 500 00 National Prison Association, . . . 1,000 00 Protection of the Town of Hadley against the Encroachment of the Connecticut River, 14,683 68 Pollution of Ice in Ponds and Streams, . 62 25 Investigation into the Subject of Grade

Crossings, , 4,700 88 Commissioners on Dudley Indians, . . 252 95 Third Massachusetts Cavalry Association, 500 00

Boundary Lines of Sundry Prisons, . . 286 00 Flank Stones at Gettysburg, . . . 1,200 00 Sewage in Mystic and Charles Rivers, . 20,057 72

Annuities, M. Johonnot, .... 500 00

Income State Prison (old), .... 177 01 9,520,085 06 Interest. On Bounty Fund Loan, .... $421,071 16 Massachusetts War Loan, . . . 46,641 01 Troy & Greenfield Railroad Loan, . 653,874 08 Boston, Hartford & Erie R.R. Loan, . 166,187 55

Harbor Improvement Loan, . . . 15,000 00 Deposits, 36,915 15 Prisons Loan, 58,772 11

Danvers Hospital Loan,. . . . 62,650 00 Worcester Lunatic Hospital,. , . 55,000 00 Temporary Loan, 42,487 60 State House Loan, 1901, . . . 780 90 1,458,729 46

$14,178,108 14 114 AUDITOR’S REPORT. f Jan

Statement V.—Expenses and Payments belonging to 1887 and 1888.

STATEMENT No. V. REVENUE, EXPENDITURES AND PAYMENTS, 1888. Summary Statement Revenue received and of , expenses paid and unpaid, accruing in or belonging in the years 1887and 1888.

Statement Revenue. ■ issr. : isss. HI. Corporate Taxes and other sources, $6,000,791 21|55,926,465 66 State Tax, 2,250,000 00 2,248,155 00

Totals, $8,250,791 21 $8,174,620 66 Ordinary Expenses. Legislative, $302,342 16 $303,368 27 Executive Department, . . . 21,975 17 21,988 52 Secretary’s Department, . . . 21,620 92 22,434 08

Treasurer’s Department, . . . 19,599 6l! 19,113 12 Tax Commissioner’s Bureau, . . 20,432 19 21,433 43 Commissioner of Corporations, . 176 79 384 41 Expenses State Valuation, . . 2,351 89 2,796 65

Auditor’s Department, . . . 9,850 76 10,906 61

. . State House Expenses, . 27,033 25 27,232 33 Commonwealth Building, . . 4,890 61 5,898 40 House, 13 Beacon Street,. . , 7,608 89 7,740 04 State Printing, 62,680 41 64,414 29 Judiciary, 213,824 25 234,331 07 Sundry Commissioners, . . . 148,339 94 160,395 14 Agriculture, 24,263 62 26,008 50 State Library, 9,941 91 10,799 17 Charitable, 479,635 44 470,644 18 Military, 165,663 23 193,579 25 Reformatory and Correctional, . 495,406 69 517,046 37 Educational, 87,898 74 92,932 63 Interest, 20,071 62 36,915 15

Sheriffs’ Accounts, .... 8 40 Construction of Roads at Mashpee, 300 00 800 00 ■State Board of Health, . . . 8,054 99 7,535 18 Adulteration of Food and Drugs, . 8,609 43 9,517 76 Board of Lunacy and Chai'ity, . 57,991 89 61,850 88

Total ordinary expenses, . . $2,219,922 70 $2,329,566 43

Exceptional Expenses and Payments. issr. isss. Public Buildings, . $134,277 42 $167,277 09 Corporation Tax, . 2,206,967 33 2,241,376 88

National Bank Tax, . 497,780 67 1,078,952 81 State and Military Aid, . . . 364,302 58 371,678 02 Foreign Ships, . . 26,441 66 23,511 09 Soldiers’ Employ- ment Bureau, . 491 90 554 78

. . 43 Amounts carried forward, $2,219,922 70 $2,329,565 1889.] HOUSE —No. 43. 115

Statement V.—Expenses and Payments belonging to 1887 and 1888.

REVENUE, EXPENDITURES AND PAYMENTS Continued.

Amounts brought forward, . $2,219,922 70 f 2,329,565 43

Exceptional Expenses, etc.— Con. 1887. 1888. Extra Repairs (on State House), . $7,561 92 $16,920 16 : Military Expenses, . 2,173 69 79,936 46 Charitable Expenses, 3,652 91 3,466 87 Postage,Printing,etc.,

account State Aid, - 80 68 Gratuities, . . . 108,055 47 115,392 12 Income Troy and Greenfield Railroad and Hoosac Tunnel, 93,105 70 3,458 21 Interest, . . . 1,726,509 00 1,421,814 31 Printing, . . . 17,245 49 34,051 59 Agricultural Experi- mental Station, . 10,000 00 10,000 00 Agricultural College Scholarships, . . 10,000 00 10,000 00 Prison and Hospital Loan Sinking Fund, 60,000 00 60,000 00 Commonwealth’s Flats Improvement Fund, . . . 75,000 00 10,000 00 Commission on Sur- vey and Map of Massachusetts, . 15,671 11 9,499 01 Westborough Insane Hospital Mainte- nance, . . . 36,923 82 16,610 67 Unclaimed Dividends from Insolvent Cor- porations, . . 1,792 78 2,431 79 Trustees Mass. Sol-

diers’ Home, . . 20,000 00 20,000 00 Weights, Measures, Balances and Re-

ports, . . . 685 00 390 00 Decennial Census, . 23,134 16 3,336 92 Unsettled War Claims, . . . 6,865 37 21,317 12 Ballot Boxes for Cities and Towns, . 1,137 03 881 25 Records, Files,Papers and Documents in the Secretary’s De- partment, . . 2,901 86 2,767 00 Board of Registration in Pharmacy, . . 834 59 845 13 Board of Registration in Dentistry, . . 262 25 449 67 Purity of Inland

Waters, . . . 21,293 51 26,393 05 Sewagein Mystic and Charles Rivers Val- leys, . . . 4,969 56 19,761 51 Escheated Estates, . 14 01 4,491 72 Boundary Lines between Mass, and New Hampshire, . 3,918 35 827 36 Counsel to assist in defence of actions on account of Na- tional Bank Taxes, 1,350 00 1,500 00

Amounts carried forward, . . 82,219,922 70 $2,329,665 43 116 AUDITOR'S REPORT. [Jan.

Statement Y.—Expenses and Payments belonging to 1887and 1888,

REVENUE, EXPENDITURES AND PAYMENTS Continued.

Amounts brought forward, . . |2,219,922 43 Exceptional Expenses, etc. Con. 1887. 1888. New Index to the Public Statutes, . $2,500 00 $2,770 00 Keeping of accounts in sundry Institu-

tions, ... 55 72 37 44 Expenses of Fire Marshal of Boston, 1,513 22 8,419 01 Support of Normal

Schools, . . . 4,095 28 10,402 32 Annuities, M. Johou-

not, . . . . 620 55 500 00 Memorial to Crispus Attucksand others, 503 95 9,496 05 Purchase of Equity of the Troy & Green-

field R. R. Co., . 1,680 00 Commissioner on Public Records of

- Parishes, etc., . 3,531 85 Commissioners o f

- Wrecks, ... 1,726 95 Armory Commis-

- sioners, ... 2,944 90 Aiding Public Schools in the Smaller

- Towns, ... 40,000 00 State Pension Agent, - 2,689 77 State Prison Indus-

tries, ... - 116,516 72 General Superintend-

- ent of Prisons, . 20,645 26 Centennial Celebra- tion of the Settle-

ment of Ohio, . - 4,347 36 Dedication of the Statue of Josiah

- Bartlett, ... 2,643 40 Investigation into the subject of Grade

Crossings, . . - 6,039 40 Mass. Mozart Asso- ciation of the 40th

- N. Y. Regiment, . 500 00 Third Mass. Cavalry - Association, . . 500 00 Protection of the Town of Hadley from the encroachment of the Con- necticut River, . - 14,633 58 Pollution of Ponds and Streams from which Ice is cut, . - 63 99 Boundary Lines of

Sundry Prisons, . - 286 00 Commissioners on Dudley Indians, . - 252 95 National Prison As-

sociation, . . - 1,000 00 Flank Stones at Get-

- tysburg, ... 1,200 00 Centennial Celebra- tion of the signing of the Constitution of the U. S., . . 28,930 09

Amounts carried forward, . . f2,219,922 70[|2,329,566 43 1889.] HOUSE —No. 43. 117

Statement V.—Expenses and Payments belonging to 1887and 1888.

REVENUE, EXPENDITURES AND PAYMENTS Concluded.

Amounts brought forward,. . $2,219,922 70 $2,329,565 43 Exceptional Expenses, etc. Con. 1887. 1888. Bounties to Veterans of Town of Acton, $3,875 00 Sewer Assessments at Worcester,. . 2,195 35 Mans. School Fund Revenue, . . 4,000 00 - Commissioners for the sale of Mashpee

Lands, . . . 997 52 Portraits of Ex- Speakers Sedgwick, Varnura and Banks, 1,953 05 Mass. Index Digest, 1,750 00 Plans for the better accommodation of the State Govern- ment in the City of

- Boston, ... $3B 55 Proclamation concerning Electors, . - 75 97 5,539,986 87 6,031,234 74

:$7,769,909 67 f8,360,800 17 118 AUDITOR’S REPORT. [Jan.

Statement Vl.—Expenses belonging to 1887 and 1888, etc.

STATEMENT No. VI. STATEMENT OF EXPENSES PROPERLY BELONGING TO THE YEARS 1887 AND 1888, WITH APPROPRIATIONS FOR 1888.

[The ordinary and exceptional expenses in this Statement are separately shown in Statement No. V.]

[For details of Expenses for 1888, see StatementNo. VII.]

Expenses I Expenses Appropriations 1887. | 1888. 1888.

Detail. Legislative Department. 71 Senate Compensation, . $30,750 00 $30,750 00 $30,750 00 71 Senate Mileage, . . 281 00 287 00 450 00 72 House Compensation, . 180,750 00 180,750 00 180,760 00 72 House Mileage, . . 1,868 00 1,869 00 2,500 00 78 Clerks,Senate and House, 6,000 00 6,000 00 6,000 00 78 Assistant Clerks, Senate

and House, . . . 3,000 00 4,207. 16 6,000 00 74 Chaplains, Senate and House, 600 00 600 00 600 00 76 Sergeant-at-Arms Salary, 3,000 00 3,000 00 3,000 00 75 Sergeant-at-Arms Clerk, 1,800 00 1,800 00 1.800 00 76 Sergeant-at-Arms Con-

tingent, ... 221 88 270 16 300 00 76 Doorkeepers, Messengers and Pages, . . . 25,760 50 25,739 00 27,400 00 77 Printing and Binding for

Senate, . . . 9,596 15 10,722 42 23,505 00 78 Printing and Binding for

. House,. . . 10,860 37 11,146 79 ■- 79 Stationeryfor the Senate, 674 06 476 94 900 00 80 Stationery for the House, 1,289 47 1,029 40 1,600 00 81 Stationery and Printing ordered by Sergeant-

at-Arms, . . . 512 60 496 69 800 00 82 Legislative Contingent, . 6,518 30 6,998 84 7,000 00 83 Expenses of Legislative Committees, . . 18,365 69 16,266 89 18,045 09 Witness FeesbeforeCom-

mittees, . . . 299 75 - 200 00

Indexing House Journals, 800 00 - 84 Postage and Expressage

on Documents, . . - 819 59 1,000 00 86 Massachusetts Red Book, - 150 00 160 00 $802,342 16 $303,368 27 i $312,750 09

' Joint Appropriations with Senate. 1889.] HOUSE —No. 43. 119

Statement YI. Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc.— Continued.

Expenses Expenses Appropriations 1887. 1888. 1888.

Detail. Executive Department. 86 Governor’s Salary, . . $5,000 00 $5,000 00 $5,000 00 87 Lieut.-Gov. and Council, Pay and Travel, . . 8,693 86 8,763 90 8,900 00 88 Governor’s Private Sec’y, 2,000 00 2,000 00 2,000 00 89 Executive Clerk, . . 1,700 00 1,700 00 1,700 00

90 Messenger, . . . 1,000 00 1,000 00 1,000 00 91 Council Postage, Print-

ing, etc., ... 311 43 872 81 500 00 92 Council Contingent, . 1,502 38 1,854 23 2,000 00

93 Executive Contingent, . 1,377 16 1,546 25 3,000 00 94 Executive Postage, Print- ing, etc, 390 84 251 33 800 00

$21,975 17 $21,988 62 $24,900 00 Secretary's Department. 95 Secretary’s Salary, . . $3,000 00 $3,500 00 $3,600 00

95 Ist, 2d and 3d Clerks, . 6,200 00 6,200 00 6,200 00 96 Extra Clerks and Mes- senger, . . . 10,950 17 11,162 45 11,000 00 96 Incidentals, . . . 2,470 76 2,571 63 3,000 00 $21,620 92 $22,484 08 $22,700 00 96 Records, Files, Papers and Documents in the Secretary’s Depart-

ment, .... $2,901 86 $2,767 00 $5,000 00

Treasurer's Department.

97 Treasurer’s Salary,. . $5,000 00 $5,000 00 | $5,000 00 97 Ist, 2d and 3d Clerks, . 5,900 00 5,900 00 5,900 00 97 ■ Fund Clerk and Cashier, 3,400 00 3,400 00 8,400 00 97 i Receiving and paying Tellers, . . . 2,600 00 2,600 00 2,600 00 97 | Extra Clerks, . . . 735 00 405 00 1,000 00 97 i Incidentals, . . . 1,964 61 1,808 12 2,250 00 j $19,599 61 $19,113 12 j $20,150 00

~ Tax Commissioner's Dep't. 98 Deputy Com’r and Com’r

of Corporations, . . $2,895 83 $3,000 00 $B,OOO 00

98 Ist and 2d Clerks, . . 8,333 33 3,500 00 3,600 00

98 Extra Clerks, . . . 12,186 56 12,822 28 14,000 00 98 . . . Incidentals, 2,016 47 2,011’ 15 3,000 00 i $20,432 19 $21,433 43 $23,500 00 120 AUDITOR’S REPORT. [Jan.

Statement YI. Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc. Continued.

Expenses Expenses j Appropriations 1887. 1888. 1888. ■i ' j Detail. 99 Commissioner of Corpo- rations, Expenses, . $176 79 | $384 41 $4OO 00 I I 100 Expenses State Valuation, $2,351 89 | $2,796 65 | $3,000 00

Auditor's Department. 101 Auditor’s Salary, . . $3,000 00 $3,000 00 $3,000 00 Ist and 2d Clerks, . . 3,700 00 3,700 00 3,700 00 Extra Clerks, . . . 2,445 00 3,554 40 3,600 00

Incidentals, . . . 705 76 662 21 800 00

$9,850 76 $10,906 61 | $ll,lOO 00

State House Expenses. 102 Repairs, Improvements and Furniture, . . $9,882 36 $lO,OOO 00 $lO,OOO 00 103 Extra Repairs on the State House and Com- monwealth Building, . - 16,920 16 20,900 00 Extra Repairs on State House,.... 7,561 92 -

104 Elevators Expenses, . 2,603 75 2,617 99 3,000 00 105 Sergeant-at-Arms’ Mes-

sengers, . . . 3,300 00 3,300 00 3,300 00 106 Engineer, Watchmen and Firemen, . . 5,812 50 5,815 00 5,315 00

107 Fuel and Lights, . . 5,934 65 5,999 84 6,000 00 $34,595 17 $44,152 49 I $48,515 00

108 CommonwealthBuilding, $4,390 61 $5,898 40 j $5,900 00

109 House, 13 Beacon Street, $7,508 89 $7,740 04 $B,OOO 00

State Printing. 110 Printing Public Docu- | 50 $32,155 00 ments, .... $30,732 68 $33,611 111 Printing General Laws, . 2,584 56 2,475 87 2,600 00 112 Printing Blue Book, . 3,626 69 8,909 12 3,600 00 113 Preparation of tables and indexes relating to the Statutes of the present year and previous 300 00 300 00 years, .... 300 00

Am'ts carried forward, $37,143 93 $40,295 99 $38,455 00 1889.] HOUSE —No. 43. 121

Statement YL Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc. Continued.

Expenses Expenses Appropriations. 1887. 1888. 1888.

Am'ts broughtforward, 1 |37,143 93 $40,295 99 $38,455 00 Detail. 114 Purchase of paper for the Commonwealth, . 20,898 69 20,217 47 22,000 00 116 Preparation for publication and the Publica- tion of the Provincial . Statutes, . . 6,677 83 5,988 69 10.725 00

116 | Term Reports, . . 2,367 26 1,576 00 2,400 00 117 [ Assessors’ Books and

- Blanks, ... 521 86 1,000 00 118 ! Registration Books and Blanks, indexing returns and editing Reg-

- istration Report, . . 1,804 47 2,000 00

- 119 I Publishing Laws, . . 500 00 500 00 120 | Printing and Binding Decennial Census, . 7,417 06 20,019 62 20,000.00 121 Publishing Report of

Capital Trials, . . 1,742 04 2,586 22 1,500 00 122 ! Printing Laws relating

- to Elections, . . 403 71 600 00 123 j Printing new Index to

the Public Statutes, . - 4,714 17 6,000 00 124 I Publication of Statutes relating to Public

- Schools, ... 284 11 600 00 125 I Reprinting parts of An- nual Reports of the

Bureau of Labor, . - 65 17 2,500 00 j Printing Special Laws, . - - 3,600 00 } Publication of a supple-

ment to the Statutes, . - - 8,000 00 Printing Record of Massachusetts Officers,

Sailors and Marines, . - - 8,000 00 ? „„„ Registration Blanks, . -, ! Assessors’ Books, . £ t,2oU 04 Editing Registration Re-

port, . . . 500 00 - State Printing Contract, Expenses, ... 86 24 - - | Printing Report of Com- missioners of Inland

Fisheries, . . . 772 11 - I Printing Special Report of the Bussey Bridge Accident, . . , 1,650 21 -

179,875 90 $98,466 88 $126,780 00 122 AUDITOR’S REPORT. [Jan.

Statement VI. Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc. Continued.

Expenses Expenses Appropriations 1887. 1888. 1888.

Detail Judiciary. 126 Supreme Court Judges’ Salaries, . . . §42,400 00 §46,000 00 §46,000 00 126 Clerk 3,000 00 3,000 00 3,000 00 126 Reporter of Decisions, . 800 00 300 00 800 00 126 Officers and Messenger of Supreme Court, . . 1,600 00 1,600 00 1,600 00 126 Expenses, . . . 671 43 700 34 2,000 00 127 Clerk Supreme Judicial Court, Suffolk County, 927 42 1,600 00 1,600 00

Superior Court. 128 Judges’ Salaries, . . 60,063 88 75,068 00 76,239 50

Probate and Insolvency Courts. 129 Judges’ Salaries, . . 29,860 19 29,100 89 80,881 00 129 Registers and Assistants, 30,183 07 30,683 87 30,638 87 129 Clerk to Register of Suf- folk Comity, . . 1,200 00 1,200 00 1,200 00 129 Clerks to Registers of Probate and Insol- vency 8,667 45 9,277 44 11,200 00 129 Expenses of Courts of Insolvency, . . . 1,072 08 1,090 37 2,000 00

Attorney-General's Dep't. 130 Attorney-General’s Sal-

ary, .... 4,000 00 4,000 00 4,000 00 130 Asst. Attorney-General, . 1,913 99 2,000 00 2,000 00 130 Second Asst. Attorney-

- General, ... 1,000 00 1,000 00 130 Expenses, . . . 1,864 60 2,214 32 2,505 00 Law Clerk to Attorney-

- - General, . .. . 1,000 00 181 District Attorneys, . . 23,994 41 24,450 84 24,450 84 181 Attorney’s Clerk for Suf- folk District, . . 1,105 73 1,200 00 1,200 00

§213,824 25 | §234,331 07 §240,710 21

Commissioners of Sav- ings Banks. §6,000 00 00 132 Salaries, .... §6,000 00 §6,000 00 132 Clerks, .... 2,400 00 2,400 00 2,400 00 132 Expenses, . . . 1,691 69 1,979 83 2,000

§10,091 69 §10,379 83 §10,400 00 1889.] HOUSE —No. 43. 123

Statement VI. Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc. Continued.

Expenses Expenses Appropriations 1887. 1888. 1888.

Detail. Insurance Commissioner. $3,000 00 $3,000 00 183 Salary .... $2,983 34 2,600 00 183 Deputy, .... 2,500 00 2,500 00 4,700 00 ' 4,700 00 133 Clerks, .... 4,700 00 133 Extra Clerks, . . . 7,799 98 9,178 36 9,800 00 183 Expenses, . . . 2,499 05 2,781 19 2,600 00 820,482 37 $22,159 65 $22,000 00 [ I

——————— ————— “———— Railroad Commissioners.

134 Salaries, . . . . $10,869 03 $ll,OOO 00 $ll,OOO 00 134 Clerk, . . . . 2,500 00 2,500 00 2,500 00 134 Accountant, . . . 2,500 00 2,500 00 2,500 00 134 Expenses, . . . j 7,190 68 9,828 18 8,250 00 $23,059 71 $25,828 18 $24,250 00

Harbor and Land Com- T)liSSio?l6TS. 135 Salaries,. .' . .1 $5,600 00 $5,500 00 $6,500 00 135 i Engineer, Salary and Ex- penses, . . . 3,080 95 3,287 71 3,300 00

135 | Travel, .... 388 40 583 07 1,000 00 135 j Contingent, . . . 248 39 253 67 500 00 $9,162 74 $9,624 85 $10,300 00 I 136 j Commissioners on In- land Fisheries, . . $4,982 14 $6,195 19 $6,350 00

Commissioners ofPrisons. 137 I Secretary, . . . $2,291 66 $1,458 34 $2,500 00 137 | Clerks, .... " 1,700 00 2,228 66 2,500 00

137 [ Travel, .... 1,082 29 977 02 1,000 00 187 Contingent, . . . 762 66 954 74 800 00

187 Agents, .... 885 87 2,674 75 2,900 00 $6,722 48 $8,293 51 j $9,700 00

Commissioners on Slate Aid.

138 Salary, .... $l,BOO 00 $l,BOO 00 $l,BOO 00

138 Clerks, . . . . 2,640 00 ' 2,640 00 2,640 00

138 . . Agents, . . j 1,861 90 2,534 81 8,100 00 . 188 1 Expenses, . . 460 22 346 62 500 00 $6,762 12 j $7,321 43 j $8,040 00

* 124 AUDITOR’S REPORT. [Jan.

Statement VI. Expenses belonging to 1887 and 1888, etc. ‘ 9 EXPENSES, Etc.— Continued.

Expenses Expenses Appropriations 1887. 1888. 1888.

Detail, j Civil Service Commission. 139 1 Commissioners’ Services and Expenses, . . 81,540 45 81,630 90 $2,500 00 139 I Chief Examiner, Salary, 2,500 00 2,500 00 2,500 00 139 | Secretary, . . . 1,200 00 1,600 00 1,500 00 139 | Clerks and Expenses, . 5,800 07 6,760 48 7,000 00 139 Rent of Office, . . 800 00 800 00 800 00

$11,840 52 $13,091 38 $14,300 00 Bureau of Statistics of Labor.

140 Chief, .... $2,500 00 $2,500 00 $2,500 00 140 First and Second Clerks, 2,800 00 3,300 00 3,300 00 140 Extra Clerks and Ex- penses, . . . 4,997 82 5,000 00 j 5,000 00 140 Statistics of Manufac-

tures, .... 6,499 02 6,500 00 6,500 00 140 Rent of Rooms, 20 Bea- con Street, . . . 3,500 00 3,600 00 3,500 00 140 Contingent, . . . 499 67 499 99 500 00 $20,796 61 I $21,299 99 $21,300 00 141 Commissioner on Public Records of Parishes,

Towns and Counties, . - $3,531 86 j $4,000 00 142 Assayer and Inspector of Liquors, . . . $1,185 45 ; $1,200 00 j $1,200 00

143 Inspectors of Gas-meters, $3,679 43 | $3,902 62 j $4,100 00 1 .

144 Cattle Commissioners, . $6,852 30 $3,177 62 $7,000 00 Oas Commissioners.

145 Salaries, .... $7,991 93 $B,OOO 00 $B,OOO 00 00 145 Clerk, .... 2,000 00 2,000 00 2,000 146 Expenses, . . . 673 13 2,255 33 3,000 00 $10,665 06 $12,255 33 j $13,000 00

State Board ofArbitration.

146 Salaries, .... $4,935 00 $6,000 00 $6,000 00 00 146 Clerk, .... 627 60 900 00 1,200

. 00 146 Expenses, . . 2,340 .64 1,702 30 3,100

$7,803 14 j $8,602 30 $10,300 00 1889.] HOUSE —No. 43. 125

Statement VI. Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc.— Continued.

Expenses Expenses Appropriations 1887. 1888. 1888.

Detail, Commission on Topo- graphical Survey and Slap of Massachusetts, $7,671 72 - - 147 Boundary Lines of Cities

. . 01 |9,600 00 and Towns, . 7,999 89 $9,499

$15,671 11 - —'

148 | Board of Registration in [ Pharmacy, . . . $834 59 j $845 13 §987 00

1 1 149 I Board of Registration in Dentistry, . . . $262 25 $449 67 §261 00

i Comptroller of County } Accounts.

150 ! Salary, . . . . §1,305 55 $2,500 00 §2,500 00

150 Clerks, . . . , 1,451 62 8,000 00 8,000 00

150 [ Expenses, . . . 1,402 31 750 33 3,000 00 . 150 J Rent and Heat, . i 144 80 813 53 858 33

$4,304 28 | §7,063 86 $9,358 33

( State Board ofHealth. \ 151 j Secretary, . . . $2,500 00 $2,500 00 §2,500 00

151 j Clerks, .... 1,500 00 1,558 33 1,558 33 151 | Expenses, . . . 4,054 99 3,476 85 6,241 67 152 I Adulteration of Food and Drugs, . . . 8,609 43 9,517 76 10,000 00 153 jPurity of Inland Waters, 21,293 51 26,398 05 25,000 00 154 j Sewage in Mystic and Charles River Valleys, 4,969 66 19,761 61 | 15,000 00 1 §42,927 49 j $63,207 50 §59,300 00 155 jCommissioners of Wrecks, ... j §1,726 95 §5,000 00 I

156 | Armory Commissioners, - j $2,944 90 $5,000 00 126 AUDITOR’S REPORT. [Jan.

Statement VI. Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc.— Continued.

Expenses Expenses Appropriations IHB7. 1888. 1888.

. Detail. I Agricultural. Board of Agriculture,— 157 | Secretary’s Salary,. . §2,500 00 §2,600 00 82,500 00 157 Secretary’s Clerks, etc., . 1,206 43 2,859 82 3,000 00 157 Secretary’s Expenses, . 300 00 360 00 350 00

157 Incidentals, ... 500 00 666 91 600 00 158 Members’ Travel, . . 1,662 69 1,362 92 , 1,600 00 169 Agricultural Societies, . 18,094 50 18,367 85 j 19,200 00 160 Agricultural Experimen- tal Station, . . . 10,000 00 10,000 00 j 10,000 00 161 Massachusetts Agricul- tural College, Scholar-

ships, .... 10,000 00 10,000 00 10,000 00 844,263 62 846,008 50 847,150 00

State Library. 162 Books, etc., . . . 84,299 18 §4,999 17 85,000 00 162 Assistant Librarian, . 2,347 22 2,500 00 2,600 00 162 Librarian’s Clerks, . . 2,500 00 2,500 00 2,600 00 . . 800 00 162 Contingent, . 795 56 800 00 89,941 91 §10,799 17 j §lO,BOO 00

Educational. 163 Agents’ Salaries, etc., . |8,049 40 813,205 86 §18,500 00 164 Aid to Attendants in Nor-

mal Schools, . . 4,000 00 4,000 00 4,000 00 165 Board of Education, Members’ Travel, . 290 41 319 82 400 00 166 Incidental Expenses, B'd of Education, .' . 1,199 27 1,182 64 1,200 00 167 Perkins Institution for . . the Blind, . 30,000 00 30,000 00 30,000 00 168 Asylums for Deaf and 32,000 00 Dumb, .... 29,684 19 28,838 58 169 Normal Art School, . 14,626 47 15,335 73 15,500 00 170 Support of Normal Schools, . . . 4,095 28 10,402 32 171 Dukes County Teachers’ Association,... 60 00 50 00 50 00 172 Aiding Public Schools in

the smaller towns, . - 40,000 00 40,000 00 School Superintendents

- for small towns, . . - 6,000 00

§91,994 02 §143,334 95 §142,650 00 1889.] HOUSE —No. 43. 127

Statement VI. Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc. Continued.

Expenses Expenses Appropriations 1887. 1888. 1888.

! Detail. Charitable. i 173 Expenses State Alms-

house, .... $96,926 04 $108,668 13 $lOO,lOO 00 174 Expenses State Primary School, . . . 58,258 57 53,974 43 54,000 00 175 Massachusetts School for the Feeble-Minded, . 47,626 46 36,142 76 30,000 00 ' 176 Danvers Lun. Hospital, . f 33,276 14 27,446 43 176 Worcester Lun. Hospital, 26,253 56 24,795 92 176 Worcester Insane Asy-

lum, .... 16,734 09 16,585 15 176 Northampton Lunatic Hospital, . . . J 20,008 45 19,920 18 [> 154,000 00 176 Taunton Lun. Hospital, . 19,922 73 19,617 89 176 WestboroughlnsaneHos- I pital, . . . . 20,472 51 24,628 35 176 State Lunatic Paupers boarded out, . . h 10,751 75 18,693 64 177 WestboroughlnsaneHos- pital Maintenance, . 36,923 82 16,610 67 16,000 00 178 Support of Paupers by Cities and Towns, . 45,422 65 42,499 88 42,600 00 178 Asylum for Destitute In-

fants, .... 10,688 04 5,230 61 8,600 00 178 Burial of Paupers, . . 6,743 13 6,413 06 7,500 00 178 Transportation of State Paupers, . . . 14,348 16 15,870 21 15,700 00 178 Temporary Support of Paupers, . . . 13,275 30 18,000 00 18,000 00 178 Support and Transporta- tion of Outside Found-

lings> .... 9,333 48 7,335 84 12,000 00 170 State Paupers, Special

Allowance,. . . 3,284 87 873 94 873 94 178 Indigent and Neglected

Children, . . . 12,741 12 14,112 28 15,000 00 i/o expenses Contagious • • 193 75 2,476 82 179 p Vlases, .-■ 5,000 00 178 Relief of Paupers in Ex- traordinary Cases, . 174 29 116 11 179 Cases Settlement and J d :,ast L’ • . . 721 96 693 16 1,000 00 iso180 MedicalM f Examinations■ ■

and Inquests, . . 3,138 32 1,668 42 00 101181 3,500 Pensions, ... 520 00 520 00 520 00 00 « 188 Massachusetts Charitable S 8 00 Eye and Ear Infirmary, 15,000 00 16,000 00 15,000 00

$520,212 17 $490,721 72 $497,721 94 128 AUDITOR’S REPORT. [Jan.

Statement VI. Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc.— Continued.

Expenses Expenses Appropriations 1887. 1888. 1888.

Detail. Board of Lunacy and Charity. 184 Clerk and Auditor of the

Board, .... $1,096 09 $1,693 68 $1,700 00 185 Board of Lunacy and Charity, Expenses, . 1,431 84 1,470 72 1,600 00 186 Auxiliary Visitors of the Board of Lunacy and Charity, . . . 1,276 06 1,052 17 2,000 00 187 Department In-Door Poor, Expenses, . . 25,347 06 28,492 63 28,600 00 188 Department Out-Door

Poor, Expenses, . . 17,495 79 18,000 00 18,000 00 189 Inspector of Charities,

Expenses, . . . 9,500 00 9,935 78 10,000 00 190 Board of Lunacy and Charity, Agent, . . 1,215 06 1,206 00 1,500 00

$57,991 89 $61,850 88 $63,300 00

Military Department.

191 Adj’t General’s Salary, . $3,279 03 $8,600 00 $3,600 00 191 I Ist and 2d Clerks, . . 3,600 00 8,600 00 "3,600 00 191 Additional Clerk, . . 1,600 00 1,600 00 1,600 00 191 Ex. Clerks and Mess’ger, 6,451 00 6,600 00 8,700 00 191 Adj’t Gen’l’s Incidentals, 2,889 18 2,262 23 3,500 00 1 192 Quarter’rs’ Employees, . 1,526 00 1,668 10 - 192 Quarterns’ Incidentals, . 4,967 68 4,999 62 5,000 00 193 Quarterns’ Supplies, . 11,565 25 9,672 00 12,000 00 194 Quarterns’Supplies (sale of old material), . . 35 00 *5,045 70 2,226 55 195 Military Accounts, . . 2,024 63 8,964 14 4,000 00 196 Militia Bounty, . . 82,847 37 96,627 82 95,000 00

197 Militia Transportation, . 12,765 63 17,960 09 18,000 00 198 Militia Camp Ground, . 788 13 726 50 1,000 00 199 Publication of a List of Massachusetts Officers,

Sailors and Marines, . 2,105 97 2,008 60 2,000 00

200 Armory Rents, . . 29,668 08 33,673 77 36,000 00 201 Surg’n General’s Salary, 1,200 00 1,200 00 1,200 00 201 Surg’n Gen’l’s Conting’nt, 497 75 74 50 500 00

202 Medical Supplies, . . 468 70 440 38 600 00 3 203 Uniforms for the Militia, 67 72 77,927 86 - $167,836 92 $273,515 71 $198,425 00

1 $2,948.62 paid from receipts of 1887. 2 Paid from appropriation for extra clerks. 3 Paid from appropriation of 1887. 1889.] HOUSE —No. 43. 129

Statement Yl. Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc. Continued.

Expenses Expenses Appropriations 1887. 1888. 1888.

Detail. Expenses Resulting from the War of the Rebellion. 204 State and Military Aid, . $864,302 58 $371,678 02 $375,000 00 205 Postage, Printing, etc., on account of State Aid, . - 80 68 500 00

206 State Pension Agent, . - 2,689 77 2,450 00 207 Soldiers’ Employment Bureau, . . • 491 90 654 78 800 00

Bounties to Mass. V015.,. - - 1,000 00 $364,794 48 $375,003 26 $379,750 00

Reformatory, etc. 208 District Police,, . . $43,449 49 $54,131 13 $62,316 00 1 209 Gen’l Sup’t of Prisons, . 4,061 23 20,645 26 - 210 Massachusetts State

Prison Industries, . - 116,616 72 250,000 00 Reformatory Prison for

- Women Industries, . - 20,000 00 Massachusetts Reform-

atory Industries, . - - 60,000 00 211 Expenses State Prison, . 117,664 40 123,011 68 124,300 00 212 Expenses Massachusetts Reformatory, . . 160,978 82 163,794 66 163,800 00 213 Expenses Reformatory Prison for Women, . 57,568 31 56,415 64 57,400 00 214 Expenses State Farm, . 60,879 42 55,598 96 65,600 00 215 Expenses Lyman School for Boys," . . . 30,294 67 30,966 22 80,900 00 216 Expenses State Indus- trial School, . . 17,972 53 18,600 00 18,600 00 217 Agent for Aiding Dis- charged Convicts, . 3,999 90 3,934 62 4,000 00 218 Agent for Aiding Disch. Female Convicts, . 2,856 71 3,873 72 3,776 00 /ly Assistance to Prisoners discharged from Mass, Eeformatory, . . 4,429 60 5,000 00 000 . 5,000 00 it, £rrest of Fugitives, . - 33 10 2,000 00 221 -Trustees State Primary and Reforra Schools, 000 . 467 90 476 51 1,200 00 222 1 Removingo Prisoners to and from Women’s

Prison- 000 • • 53 92 95 44 200 00 223 Removalp of Prisoners■ to and from Mass. Re- formatory, ... 502 79 507 76 1,000 00 Am'ts carriedforward, ; $495,179 19 $653,690 22 , $850,091 00

1 Paid from appropriation of 1887. 130 AUDITOR’S REPORT. [Jan.

Statement YI. Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc. Continued.

I Expenses Expenses Appropriations 1887. 1888. 1888.

. Am'ts |495,179 19 brought forward, $663,590 22 §850,091 00 Detail. 224 Support of Prisoners removed from Reforma- tory Prison forWomen, 227 60 618 13 400 00 Board of Prisoners removed from Mass. Re-

formatory, ... - - 400 00 §495,406 69 §654,208 35 j §850,891 00 Public Buildings. 225 State Almshouse, . . §577 05 4 §12,123 07 j §B,OOO 00 226 State Prison, at Boston, 30,609 86 8 27,467 48 j 27,000 00 227 Massachusetts Reforma- 9 tory, .... 6,477 82 10,172 64 | 10,100 00 228 Reformatory Prison for "... Women, - 8,379 24 | 23,600 00 229 Lyman School for Boys, 6,993 34 8,682 06 J 8,625 00 280 State Primary School, ‘ . 841 33 10 84 58 j 231 State Farm, Bridgewater, 9,188 82 ’13,022 63} 30,000 00 232 State Industrial School, 6,793 01 5 4,740 87 j 4,000 00 233 State Lunatic Hospital, Taunton, . . . 6,081 40 1 7,769 61 ! 10,500 00 284 Westborough Insane ! Hospital, . . . | 33,222 46 2 25,267 48 j 12,000 00 236 State Normal School, at 3 Westfield, . . . 7,009 28 1,208 99 j 622 72 236 State Normal School, Framingham, . . 691 42 6 28,714 74 ] 53,000 00 237 State Normal School, Worcester, . . . 6,925 03 5,729 76 | 6,000 00 238 State Normal School, Bridgewater, . . - 2,000 00 I 2,000 00 239 Massachusetts Agricul- tural College, . . - 12,024 04 I 19,000 00 Hospital Cottages at Baldwinsville, . . - - j 15,000 00 Massachusetts School for

the Feeble-Minded, . - - | 60,000 00 Normal Art School, . j 20,867 10 - $134,277 42 $167,277 09 §278,247 72

1 $9lB 60 paid from appropriation of 1887. 0 $4,975 00 paid from appropriation of ISS7. “ “ “ “ “ 2 16,601 05 “ “ “ 2 1,206 95 8 686 27 “ “ “ “ 8 1,154 33 “ “ “ 11 “ “ “ y “ “ “ 4 7,905 63 “ 316 66

“ “ e 1,144 30 “ “ “ “ 10 84 58 “ “ 1889.] HOUSE —No. 43. 131

Statement VI. Expenses belonging to 1887 and 1888, etc.

EXPENSES; Etc.— Continued.

1 Expenses I Expenses 1 Appropriations 1887. 1888. 1888.

Detail. I 240 | Corporation Tax, . . $2,206,967 33 $2,241,376 88 i -

241 | National Bank Tax, . $497,780 67 $1,078,952 81 -

242 Foreign Ships, . . $26,441 66 j $23,511 09 I - 248 Income Troy and Green- field R. R. and Iloosac Tunnel, . . . $98,105 70 I $3,458 21 244 Weights, Measures, Bal- ances and Reports, . $685 00 I $390 00 $2,400 00 245 Construction of Roads at Mashpee, . . . $3OO 00 $3OO 00 $3OO 00

. . $108,065 $115,892 12 $65,392 12 246 Gratuities, . 47 i

247 ; Trustees of the Soldiers’ Home in Massachu-

setts, .... $20,000 00 $20,000 00 $20,000 00 : - 1 _— '

248 | Commonwealth’s Flats Improvement Fund Revenue, . . . $75,000 00 $lO,OOO 00 $lO,OOO 00

Electoral College, . . - - $5OO 00 249 j Prison and Hospital Loan Sinking Fund Revenue, $60,000 00 j $60,000 00 $60,000 00 250 j Unclaimed Dividends from Insolvent Corpo- rations, . . . $1,792 78 I $2,431 79 $5,000 00 I-

251 Decennial Census, . / $23,134 16 | $3,336 92 $2,000 00

252 Unsettled War Claims, . $6,865 37 ' $21,317 12 [

. ! 253 Escheated Estates, . $l4 01 $4,491 72 1 $9,000 00 132 AUDITOR’S REPORT. [Jan.

Statement VI. —Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc.— Continued.

Expenses Expenses i Appropriations 1887. 1888. 1888.

Detail 254 Ballot Boxes for Cities

and Towns,. . . $1,137 03 1 $BBl 25 265 Centennial Celebration of the settlement of

Ohio, .... - |4,347 36 $7,500 00 256 Dedication of a Statue of ——— ——

Josiah Bartlett, . . - $2,643 40 $5,000 00

267 Investigation into the subject of Grade Cross- ings by Railroads, . - $6,039 40 $lO,OOO 00

258 Boundary Lines between Mass, and New Hamp- 1 shire, .... $3,918 35 $827 36

259 Counsel to assist in defence of actions on account of National Bank Taxes, . . $1,360 00 $1,600 00 $8,650 00 260 New Index to the Public . . . Statutes, $2,500 00 . $2,770 00 $2,770 00

261 Keeping of Accounts in Sundry Institutions, . $65 72 ‘sB7 44 262 Expenses of Fire Mar- shal of Boston, . , $1,613 22 $8,419 01 $8,419 01 263 Memorial to Crispus At- tacks and others, . $503 95 1 $9,496 06 264 Annuities of M. Johon-

not, .... $620 56 $5OO 00 $BOO 00 266 Massachusetts Mozart Association of the 40th N. Y. Regiment, . . - 1 $5OO 00 266 Third Mass. Cavalry 1 Association,... - $6OO 00

1 Paid from appropriation of 1887. 1889.] HOUSE —No. 43. 133

Statement VI. Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc. Continued.

Expenses Expenses Appropriations 1887. 1888. 1888.

' | Detail. 267 Protection of the town of Hadley against the encroachment of the

- Connecticut River, . $14,683 68 $15,000 00 268 Pollution of Ponds and Streams from which

- Ice is out, ... $63 99 $2,000 00 269 Boundary Lines of Sun-

- - dry Prisons, . . $286 00

270 Commissioners on Dud-

ley Indians,... - $262 95 $252 95

Standish Monument

- - Association,. . . $6,000 00 271 National Prison Associa-

- tion, .... $l,OOO 00 $l,OOO 00

272 Plank Stones at Gettys-

- burg, .... $1,200 00 $1,200 00 Furnishing Ballots to

- - Towns, ... $5OO 00

273 Plans for the Better Ac- commodation of the State Government in the City of Boston, . - $3B 56 $5,000 00

1 - Sheriffs Accounts,. . $8 40 $lOO 00

Portraits of ex-Speakers Sedgwick,Vamum and

Banks,.... $1,953 06 -

~— " Commissioners for the

sale of MashpeeLands, $997 52 - -

Mass. Index Digest, . $1,750 00 -

Sewer Assessment at

Worcester, . . . $2,196 35 - 134 AUDITOR’S REPORT. [Jan. ’B9

Statement VI. Expenses belonging to 1887 and 1888, etc.

EXPENSES, Etc.— Concluded.

Expenses Expenses 1 Appropriations 1887. 1888. 1888. I I Detail. Mass. School Fund Rev- j

enue, . . . . §4,000 00 - Purchase of Equity in Troy& Greenfield Rail- j road i §1,680 00 - Bounties to Veterans of

Town of Acton, . . j $8,876 00 - Centennial Celebration j of the Signing of the j Constitution of the United States, . . j §28,930 09 - 274 Proclamation concerning j

- Electors, . . . j §76 97

Interest. .! Bounty Loan, . . §419,389 12 §421,071 16 Troy & Greenfield R. R. 1 Loan, . . . . | 796,208 45 663,374 08 Boston, Hartford & Erie Railroad Loan, . . 195,387 41 166,187 65 Harbor Improvement

Loan, .... 15,000 00 15,000 00 Massachusetts War Loan, 54,382 61 46,541 01 . Danvers Lunatic Hos- pital Loan, . . . 86,900 00 62,650 00 Worcester Lunatic Hos- pital Loan, . . . 65,000 00 65,000 00

Deposits, .... 20,071 62 86,915 15 Prison Loan, . . . 71,060 02 68,772 11 Temporary Loans, . . 33,279 49 42,437 60 Interest on State House

- Loan, 1901, ... 780 90

§1,746,578 6211,458,729 46 PART 11.

RECEIPTS AND PAYMENTS ON ACCOUNT OF FUNDS

AND

STATEMENT OF THE FUNDED DEBT AND THE RESOURCES PLEDGED TO ITS PAYMENT.

RECEIPTS AAD PAYMEATS OA ACCOUAT OP FUADS.

The transactions on account of the several funds and trust deposits show the following aggregates for the year ending Dec. 31, 1888. The details are shown in the several tables numbered YHI. to XV., inclusive.

Cash on hand Jan. 1, 1888, ...... $2,501,500 28 Cash receipts during the year, 8,761,672 92

Total, $11,253,173 20 Payments on these accounts, 8,751,598 32

Cash on hand Jan. 1, 1889, $2,501,574 88

Distribution or Cash Balance. The cash on hand, as above shown, belongs to the following funds and accounts :

Sinking and Trust Funds. Bounty Loan Sinking Fund, $865,835 88 Coast Defence Loan Sinking Fund, 6,000 00 Boston, Hartford & Erie R. R. Loan Sinking Fund, . . 241,970 27 & Troy Greenfield R. R. Loan Sinking Fund, . . . 485,136 44

Prison and Hospital Loan Sinking Fund, .... 237,889 89

Massachusetts War Loan Sinking Fund, .... 62,825 40

Commissioners of Public Lands Fund, .... 44,059 56 Harbor Compensation Fund, 63,264 16 Massachusetts School Fund, 77,015 32 Technical Educational Fund, Commonwealth Grant, . 32,476 35 Todd Normal School Fund, 2,850 00 Commonwealth’sFlats Improvement Fund, . . , 34,087 24 Rogers Book Fund, 1,000 00

Total Cash, Sinking and Trust Funds, . . . $2,144,409 51

Amount carriedforward, $2,134,409 51 138 AUDITOR’S REPORT. [Jan.

Amount brought forward, §2,144,409 51

Income Technical Educational Fund, Commonwealth Grant, .... $1,664 05 Income of Todd Normal School Fund, . 712 Income of Harbor Compensation Fund, . 22,618 06 Income of Massachusetts School Fund, . 62,924 04 . Income of Rogers Book Fund, . . 11 88

Cash in incomes, 87,115 15

Other Accounts. Baring Bros. & Co., $260,877 31 Certain Beneficiary Associations, . . 9,172 91 270,060 22

Grand total, $2,501,674 88

Temporary Loans. Chapter 1 of the Resolves of 1888 authorized the treasurer to borrow money in anticipation of the revenue. Under this authority he borrowed $1,800,000, as follows:

Of Blake Brothers & Company, $1,300,000 00

Farmers’ Loan and Trust Company of N. Y., . . 300,000 00 Winslow, Lanier & Company, 200,000 00

Total, $1,800,000 00

These several amounts were paid as they became due, from the revenue of 1888, and there are no temporary loans to provide for.

The Public Debt. There was a reduction of the funded debt in 1888, as follows :

Amount of debt Jan. 1,1888, $31,429,680 90 Paid first instalment of Troy and Greenfield Railroad loan in April and October, 3,078,061 25

Funded debt Jan. 1, 1889, $28,851,619 65 The debt has been increased by the loan authorized by chapter 349 of the Acts of 1888, 500,000 00

Total debt Jan, 1, 1889, $28,861,619 15 1889.] HOUSE —No. 43. 139

This loan was negotiated at three per cent., and will mature July 1, 1901. No provision was made for establishing a fund to pay this loan. The premium received on it amounts to $23,800, and I would suggest that this premium may well be used as the nucleus for a sinking fund to pay this loan and others that will probably be required for the proposed State House extension. Classification of the Debt.

Railroad Loans, ...... fit,738,696 85 War and Bounty Loans, 9,416,567 80 Public Buildings, etc., including new loan above named, 4,696,356 60

Total, as above, ...... $28,851,619 65

The debt in detail is shown in Statement No. XII.

Maturity of the Debt. The following scrip matured, and the interest thereon ceased, July 1, 1883 :

Of the Coast Defence Loan, $6,000 00

This scrip will be paid on presentation at the treasury department. The instalments of the debt not yet due, with the dates of maturity, are shown in the following statement:

1889, . . . $3,159,331 80 1895, . . . $4,855,537 25 1890, . . . 505,129 55 1896, . . . 1,100,000 00 1891, . . . 3,834,742 75 1897, . . . 520,000 00

1893, . . . 1,150,000 00 1900, . . . 3,618,729 40 1894, . . . 9,602,148 90 1901, . . . 500,000 00

As will be noticed above, the funded debt will be reduced $3,159,331.80 during the year 1889. This instalment consists of the following scrip : Of the War Loan, sterling, issued July 1, 1869, and maturing July 1, 1889, £206,600, or $1,005,418.90; and of the Troy and Greenfield Railroad Loan, also sterling, issued July 1, 1869, maturing July 1, 1889, £413,300, or 140 AUDITOR’S REPORT. [Jan.

$2,011,324.45 ; and of the same loan, issued Oct. 1, 1859, maturing Oct. 1, 1889, £29,300, or $142,588.45. The sinking funds are sufficient to provide the means for the payment of these loans.

Sinking Funds. The transactions on account of the sinking funds show the following aggregates for the year :

Amount of sinking funds Jan. 1, 1888, .... $25,151,516 78 Increase during the year, 1,162,163 81

$26,313,670 09

Decreased by payment of Troy and Greenfield Railroad Scrip in April and October, $3,078,061 25

Total sinking funds Jan. 1, 1889, .... $23,235,608 84

The increase came from the following sources :

Revenue (Chap. 255, Acts of 1884), $60,000 00 United States (collected by Theodore E. Davis, Massa- chusetts State Agent), 132,922 20 Income of Old State Prison, 177 01

Total, $193,099 01

The balance of the increase came from the income from investment of the funds. The gross amount collected from the United States by Mr. Davis, as State Agent, is shown in the following statement:

1883, $11,754 12 1884, 28,619 33 1885, 30,770 39 1886 9,673 03 1888, 132,922 20

Total, ■ $213,739 07

The following statement exhibits the present condition of the sinking funds and the other resources pledged for the payment of the public debt: 1889.] HOUSE —No. 43. 141

00 CoastDefence Loan Sinking Fund, $6,000 Commissioners of Public Lands Sinking Fund, . . 294 059 66 Massachusetts War Loan Sinking Fund, . 1,000,000 00 34 Prison and Hospital Loan Sinking Fund, .... 1,568,467 07 Boston, Hartford & Erie R. R. Loan Sinking Fund, . . 3,478,477 08 Bounty Loan Sinking Fund, ...... 7,046,600

. . 79 Troy & Greenfield R. R. Loan Sinking Fund, ■ 9,842,004

Total sinking funds, §23,206,608 84 Add market value above par, 700,000 00 123,935,608 84 Other Resources. Unsettled claims against the United States, estimated, $175,000 00

. Land in Boston Harbor, cost about . 800,000 00 Stock of Fitchburg Railroad Co., . . 5,000,000 00 6,975,000 00

Total resources for payment of funded debt, . . $29,910,608 84

Funded debt of the Commonwealth, . $28,351,619 86 Unfunded debt, 500,000 00

Total, $28,851,619 35 29,910,608 84 Resources for payment, ....

Resources in excess of amount required topay the debt §1,058,989 49

Trust Funds. The Commonwealth holds in trust, for certain specified purposes, several funds, amounting in the aggregate to $3,299,322.07. Two of these funds, the Harbor Compensa- tion Fund and the Commonwealth’s Flats Improvement Fund, are devoted to the improvement of the harbors. The Bennington Monument Fund, created to aid in the erection of a monument to commemorate the battle of Bennington in 1777, amounting to $15,783.20, has been paid over to L. R. Graves, Treasurer of the Bennington Battle Monument Association, by direction of the Governor, under the authority of chapter 22, Resolves of 1886, and the fund closed. The income of the remainder of the funds is appropriated

for educational purposes. The funds are as follows : 142 AUDITOR'S REPORT. Jan.

Rogers Book Fund, $l,OOO 00 Todd Normal School Fund, 12,100 00 Commonwealth’s Flats Improvement Fund, . . . 37,657 24 Technical Educational Fund, Commonwealth’s Grant, . 141,575 35 Technical Educational Fund, United States Grant, . . 219,000 00 Harbor Compensation Fund, 178,264 16 Massachusetts School Fund, 2,709,725 32

Total trust funds, $3,299,322 07 Add market value above par, 800,000 00

Total, $3,599,322 07

The following table exhibits in convenient form the amount of cash and the investments belonging to each of the sinking and trust funds. The same information will be found differ- ently arranged in Statements Nos. XL and XIY. I—* the and the Investments the Sinking and Trust Funds. GO Statement showing Amount of Gash of each of GO CO

r . p.. New York TTnttpH TITLE OF FUND. Cash. “sJST Total Fund S. Jow° road Agree- i ment. 1

Bounty Loan Sinking Fund, $865,835 88 $1,617,978 35 $3,449,785 85 $1,033,000 00 - - $BO,OOO 00 $7,046,600 08

- - - Boston, Hartford and Erie Railroad Sinking Fund, . . 241,970 27 624,912 00 1,625,062 80 $986,532 00 3,478,477 07

- Troy and Greenfield Railroad Loan Sinking Fund, . . 485,136 44 2,759,618 35 1,597,250 00 5,000,000 00 - - 9,842,004 79

- Prison and Hospital Loan Sinking Fund, .... 237,889 89 446,058 00 834,519 45 - - 50,000 00 1,568,467 34

- Massachusetts War Loan Sinking Fund 62,825 40 157,674 60 25,500 00 754,000 00 - - 1,000,000 00 Commissioners Public Lands Fund, 44,059 56 250,000 00 - 294,059 56 a Coast Defence Loan Sinking Fund, 6,000 00 - - 6,000 00 o Total, $1,943,717 44 $5,856,241 30 $7,532,118 10 $6,787,000 00 $986,532 00 - $130,000 00 $23,235,608 84 a w B Trust Funds.

- Harbor Compensation Fund, $53,264 16 $50,000 00 $75,000 00 - - $178,264 16

- - Massachusetts SchoolFund, 77,015 32 1,900 00 778,810 00 $1,852,000 00 - 2,709,725 32 Technical Educational Fund (Commonwealth’s Grant), . 32,475 35 - 109,100 00 - 141,575 35 tz! - - Technical Educational Fund (United States Grants, . . - 219,000 00 - 219,000 00 o Todd Normal School Fund, 2,850 00 - 9,250 00 12,100 00

- - - - Rogers Book Fund, 1,000 00 - 1,000 00

- - - - Commonwealth’s Flats Improvement Fund, .... 34,087 24 $3,570 00 37,657 24 03

* - Total, $200,692 07 $51,000 00 $972,100 00 $2,071,000'00 - $3,570 00 $3,299,322 07

RECAPITULATION.

Sinking Funds, ,$1,943,717 44 $5,856,241 30 i $7,532,118 10 $6,787,000 00 $986,532 00 - $130,000 00 $23,235,608 84 - Trust Funds, i 200,692 07 51,900 00 972,160 00 2,071,000 00 - $3,570 00 3,299,322 07 Total, i $2,144,409 51 $5,908,141 30 $8,504,278 10 $8,858,000 00 $986,532 00 $3,570 00 $130,000 00 $26,534,930 91 .I I ; —*

03 144 AUDITOR’S REPORT. Jan.

Other Funds There are certain funds in the hands of the trustees of the institutions for whose benefit the funds were established. The amount of these funds respectively is taken from the report of the treasurer thereof, and shows their condition at the close of the financial year, Sept. 30, 1888.

The funds are as follows :

Lyman Fund, $66,176 46 Mary Lamb Fund, 1,465 35 Fay Fund, 1,000 00

Total, 868,631 81

Aggregates. Sinking Funds, Dec. 31, 1888, §23,235,608 84 Trust Funds, Dec. 31, 1888, 3,299,322 07 Other Funds, 58,631 81

Total funds, §26,593,562 72 Add market value above par, 1,000,000 00

§27,698,562 72 Land, etc., pledged for the payment of the debt, page 161, 5,975,000 00

Grand total, §33,568,562 72

Trust Deposits. The aggregate amount of the trust deposits belonging to the Cape Cod Ship Canal Company and certain beneficiary associations, is $1,480,425.15. Full information in detail in regard to the deposits of these corporations will be found in Statement No. XV. The statistical tables showing the transactions on account of funds, and the debt of the Commonwealth, are arranged under the following Statements : 1889.] HOUSE —No. 43. 146

No, TUT. Receipts and payments on account of funds. IX. Investments of the funds, etc., including details of the transactions thereof in 1888. X. Resources and liabilities. XI. Resources in detail. XII. Debts and liabilities in detail. XIII. Funds, the income of which is specifically appropriated. XIV. Trust funds, etc., in detail. XY. Trust deposits in detail.

Respectfully submitted,

CHARLES R. LADD, Auditor.

% 146 AUDITOR’S REPORT. [Jan.

Statement VIII. Receipts and Payments

RECEIPTS ON ACCOUNT OF FUNDS.

Detail. Cash on hand Jan. 1, 1888 . . $2 501 500 28 275 Bounty Loan Sinking Fund, $1,345,385 37 ’ ' 276 Boston, Hartford 8c Erie R. R. Loan Sinking Fnnd, . 211,679 82 & 277 Troy Greenfield R. R. Loan Sinking fund, . . 3,086,989 76 278 Prison and Hospital Loan Sinking Fund, . . . 506,071 12 279 Massachusetts War Loan Sinking Fund, . . . 3,000 00 280 Commissioners Public Lands Fund, .... 13,638 32 281 HarborCompensation Fund, 74,640 77

281 Income Harbor Compensation Fund, .... 10,372 47 282 Commonwealth’sFlats Improvement Fund, . . 19,063 80 283 Massachusetts School Fund, 307,980 72 283 Income Massachusetts School Fund, .... 132*,896 90 284 Technical Educational Fund, Commonwealth Grant, 46,600 00 284 Income Technical Educational Fund, Commonwealth Grant, 5,509 89 285 Income Technical Educational Fund, United States Grant 10,950 00 286 Todd Normal School Fund, 2,000 00

286 Income Todd Normal School Fund, .... 477 68 287 Rogers Book Fund, 1,000 00 287 Income Rogers Book Fund, 73 53 288 Bennington Monument Fund, 14,937 90 289 CommercialFertilizers, 1,775 00 290 Notes, South Boston Flats, ...... 7,140 00 291 Notes and Mortgages, Back Bay Lauds, . . . 58,051 00

292 Interest on Back Bay Laud Notes, .... 3,237 63 293 Baring Brothers 8c Company, 2,769,718 10 294 Bay State Beneficiary Association Trust Deposit, . 3,000 00 294 Income Bay State Beneficiary Association Trust De- posit, 1,125 00 295 Income Berkshire Health and Accident Association TrustDeposit 35 00 296 Income Berkshire Life Insurance Co. Trust Deposit, 3,600 00 297 lucomte British and Foreign Marine Insurance Co. Trust Deposit, 14,373 64 298 Chelsea-Revere Fund Association Trust Deposit, . 200 00 299 Commonwealth Life and Accident Insurance Associ- ation Trust Deposit, 400 00 299 Income Commonwealth Life and Accident Insurance Association Trust Deposit, 12 00 300 Income Cape Cod Ship Canal Co. Trust Deposit, . 9,000 00

301 Income Eastern Associates Trust Deposit, ... 45 00 302 Income Fraternal Aid Association Trust Deposit, . 58 48 303 Home Mutual Aid Association Trust Deposit, . . 5,250 00 303 Income Home Mutual Aid Association TrustDeposit, 157 50 304 Home ReliefAssociation Trust Deposit, . . . 500 00 304 Income Home Relief Association Trust Deposit, . 44 48 305 Income John Hancock Life Insurance Co. Trust Deposit, ~ 5,000 00 806 Massachusetts Benefit Association Trust Deposit, . 45,450 00 306 Income Massachusetts Benefit Association Trust De- posit, 4,079 00 307 Massachusetts Mutual Accident Association Trust Deposit, 1,000 00 807 Income Massachusetts Mutual Accident Association TrustDeposit, 62 50 808 Income Massachusetts Mutual Aid Society Trust De- posits, 185 00 809 Income Massachusetts Mutual Life Insurance Co. Trust Deposit, 4,500 00 810 Income Massachusetts Relief Association Trust De-

posit ... 22 48 811 Income Massachusetts Standard Benefit Co. Trust Deposit, I 18 812 Income Mercantile Mutual Accident Association Trust Deposit, 150 00 313 Income New England Mutual Accident Association Trust Deposit, 280 00

Amounts carried forward, $8,731,724 84 $2,501,500 28 1889.] HOUSE —No. 43. 147 on Account of Funds for 1888.

PAYMENTS ON ACCOUNT OF FUNDS.

Detail. 275 Bounty Loan Sinking Fund, . . . • $506,261 20 276 Boston, Hartford and Erie Railroad Loan Sinking Fund, 106,486 26 277 Troy & Greenfield RR. Loan Sinking Fund, . . 4,219,783 07 278 Prison and Hospital Loan Sinking Fund, . . . 358,000 00 279 Massachusetts War Loan Sinking Fund, . . . 22,000 00 280 Harbor Compensation Fund, 24,978 94 281 Income Harbor Compensation Fund, .... 41,082 01

282 Commonwealth’s Flats Improvement Fund, . . 268,442 00 283 Massachusetts School Fund, 283 Income Massachusetts School Fund : Paid Cities and Towns, . . . $70,112 74 Secretary Board of Education, 3,400 00 Mass. Teachers’ Association, 299 98 County Teachers’ Associat’ns, 175 00 Teachers’ Institutes, . . 1,349 45 Support of Normal Schools, . 61,224 02 136,561 19

284 Technical EducationalFund,Commonwealth’s Grant, 68,500 00 284 Income Technical EducationalFund,Commonwealth’s Grant 6,213 01 285 Income Technical Educational Fund, United States Grant, 10,950 00

286 Income Todd Normal School Fund, .... 590 69 287 Income Rogers Book Fund, 151 65 288 Bennington Monument Fund, 15,783 20 289 Commercial Fertilizers, 1,775 00 290 Notes, South Boston Flats, 7,140 00

. 291 Notes and Mortgages, Back Bay Lands, . . 58,051 00

292 Interest on Back Bay Land Notes, .... 3,237 63 293 Baring Brothers & Company, 2,773,596 49 294 Bay State Beneficiary Association Trust Deposit. . 3,000 00 296 Income Berkshire Life Insurance Company Trust Deposit, 3,600 00 297 Income British and Foreign Marine Insurance Com- pany Trust Deposit, 14,473 64 299 Commonwealth Life and Accident Insurance Asso- ciation Trust Deposit, 400 00 300 Income Cape Cod Ship Canal Company Trust De- posit, 9,000 00

301 Eastern Associates Trust Deposit, .... 2,000 00

301 Income Eastern Associates Trust Deposit, ... 8 75

303 Home Mutual Aid Association Trust Deposit, . . 5,250 00 303 Income Home Mutual Aid Association Trust Deposit, 630 00 304 Home Relief Association Trust Deposit, . . . 500 00 304 Income Home Relief Association Trust Deposit, . 44 96 305 Income JohnHancock Life InsuranceCompany Trust Deposit, 5,000 00 306 Massachusetts Benefit Association Trust Deposit, . 49,625 00 306 Income Massachusetts Benefit Association Trust De- posit, 1,014 19 307 Massachusetts Mutual Accident Association Trust Deposit, 1,500 00 307 Income Massachusetts Mutual Accident Association Trust Deposit 119 90 309 Income Massachusetts Mutual Life Insurance Com- pany Trust Deposit 4,500 00 311 Massachusetts Standard Benefit Association Trust Deposit 300 00 313 Income New England Mutual Accident Association Trust Deposit, 320 00 314 Income New England Mutual Aid Society Trust De- B >t ... P° 00 T 360 310 Income New England Mutual Life Insurance Com- pany Trust Deposit 5,520 00

Amount carried forward $8,736,749 78 148 AUDITOR’S REPORT. Jan.

Statement VIII. —Receipts and Payments

RECEIPTS ON ACCOUNT OF FUNDS Concluded.

Amounts brought forward , $8,731,724 34 $2,501,500 28 Detail. 314 Income New England Mutual Aid Society Trust De- posit, 360 00 315 Income New England Mutual Life Insurance Co. Trust Deposit, 5,520 00 316 Income New England Relief Association Trust De- posit, 450 00 317 People’s Accident Association Trust Deposit, . . 500 00 317 Income People’s Accident Association Trust Deposit, 16 86 318 Income State Mutual Life Assurance Co. Trust De-

posit, ...... 4,500 00 319 Income Thames and Mersey Marine Insurance Co. Trust Deposit, 3,000 00 320 Income Union Marine Insurance Co. Trust Deposit,. 5,454 22 321 Income Union Mutual Benefit Association Trust De- posit . . 87 50 322 Income United States Mutual Accident Relief Co. Trust Deposit, 60 00

8,751,672 92

Total $11,253,173 20 1889.] HOUSE —No. 43. 149

on Account of Funds for 1888.

PAYMENTS ON ACCOUNT OF FUNDS Concluded.

$8,736,749 Amountbrought forward , 78 Detail. 317 People’s Accident Association Trust Deposit, . . 500 00 317 Income People’s Accident Association Trust De- posit, 61 82 318 Income State Mutual Life Assurance Company Trust Deposit, 4,500 00 319 Income Thames and Mersey Marine Insurance Com- pany Trust Deposit, 3,000 00 320 Income Union Marine Insurance Company Trust De- posit, 6,786 72 58,751,598 32

Cash on hand Jan. 1,1889 ... 2,501,574 88

Total, $11,253,173 20 150 AUDITOR’S REPORT. [Jan.

Statement X. Resouuces and Liabilities.

STATEMENT No. X. RESOURCES AND LIABILITIES. Statement

XI. Bounty Loan Sinking Fund, . . $7,'046,600 08 Coast Defence Loan Sinking Fund, 6,000 00 Bost., Hart. & Erie R. R. Sink. F’d, 8,478,477 07 Troy & Greenfield R. R. Sink. F’d, 9,842,004 79 Prison and Hosp. Loan Sink. F’d, 1,568,467 34 Mass. War Loan Sinking Fund, . 1,000,000 00 Commissioners Public Lands F’d, 294,059 56 123,235,608 84 Add market value,.... 700,000 00 123,935,608 84

Fitchburg Railroad Stock, etc., .... 5,975,000 00 Total Resources, $29,910,608 84

Liabilities. XH. Scrip loaned Boston, Hartford & Erie Railroad Corporation, . $3,618,729 40 Scrip issued in 1863, ’64, ’65, ’66, ’67, for the Bounty Fund Loan, 8,402,148 90 Scrip issued for the Mass. War F’d, 1,006,418 90 Scrip issued for Troy & Greenfield R. R. and Hoosac Tunnel previ-

ous to 1868, . $1,614,218 00

In 1871-2, . 6,629,567 20

In 1873, . . 400,000 00

In 1874, . . 300,000 00

In 1875, . . 2,806,181 75

In 1877, . . 370,000 00 11,119,966 95 Scrip issued for Worcester Lunatic Hospital in 1875, $750,000 00

In 1876, . . 360,000 00 1,100,000 00 Scrip issued for Danvers Lunatic Hospital in 1874, $660,000 00

In 1876, . . 250,000 00

In 1876, . . 450,000 00

In 1877, . . 160,000 00 1,500,000 00 Scrip issued for Coast Defence

Loan, balance unpaid, . . 6,000 00 Scrip issued for Harbor Improve-

ment in 1876, .... 300,000 00 Scrip issued for new State Prisons 60 Loan in 1875, .... 1,299,356 Amounts due from the Treasury, and uncalled for, Dec. 81, 1888, 10,718 58 State House Loan 1901 (unfunded), 500,000 00

Total Liabilities, $28,862,338 23 1889.] HOUSE —No. 43. 151

Statement XI. Resources in Detail.

STATEMENT No. XI. RESOURCES IN DETAIL.

Detail. Productive Property. 275 Bounty Loan Sinking Fund : Boston & Albany Railroad Bonds, . §1,083,000 00 Massachusetts Bonds, . . . 1,615,978 35 County, City and Town Scrip, . . 8,449,785 86

Bonds of sundry other States, . . 2,000 00

United States Bonds, . . . 80,000 00

Cash, ...... 865,835 88 57,046,000 08 276 8., H. &E.R. R. Sinking Fund: County, City and Town Scrip, . . $1,625,062 80 State New Hampshire Bonds, . . 2,000 00 Massachusetts Bonds, . . . 622,912 00 N. Y. &N.E.R. R. Co. Agreements, 986,682 00 Cash, 241,970 27 3,478,477 07 277 T. &G.R. R. Loan Sinking Fund: Fitchburg Railroad Bonds, . . $5,000,000 00 Massachusetts Bonds, . . . 2,759,618 85 County, City and Town Scrip, . . 1,597,250 00

Cash, ...... 486,136 44 9,842,004 79 278 Prison and Hospital Loan Sinking Fund;

City and Town Scrip, . . . $834,619 46 Massachusetts Bonds, . . . 446,058 00

United States Bonds, .... 50,000 00 Cash, 237,889 89 1,568,467 84 279 Mass. War Loan Sinking Fund: Count}', City and Town Scrip, . . $25,600 00 Boston & Albany Railroad Bonds, . 764,000 00

Massachusetts Bonds, . . . 157,674 60 Cash, 62,825 40 1,000,000 00 280 Commissioners Public Lands Sink- ing Funds: State Bonds, $260,000 00 Cash, 44,059 66 294,069 66 Coast Defence Loan Sinking Fund: Cash, 6,000 00 84 ~, „ $23,235,608 Add for market value of above Sink- ing Funds oyer par, 700,000 00 Unsettled Claims against the United

States, estimated, .... $176,000 00 Land in Boston Harbor, cost about 800,000 00 Fitchburg Railroad Stock, • . . 6,000,000 00 5,976,000 00

Total Resources, $29,910,608 84 152 AUDITOR’S REPORT. [Jan.

Statement XII. Debts and Liabilities in Detail.

STATEMENT No. XII. DEBTS AND LIABILITIES IN DETAIL.

Boston, Hartford and ErieRailroad Bonds. (Interest at five per cent., payable in London.) Issued. Due. £60,000, July 1, 1868,) 100.000, Jan. 1, 1869, . IQfin n o I Jan • 7A Rnn ' 1900’ £713,600 160.000, July 1, 1869, f - X 423,600, July 1, 1869, J At 14.86.65 j 13,618,729 40

Fund Loan 1864, ’ 65, '66, '67, Bounty , Five per Cent. Sterling Bonds, Dated Aug. 1, 1864, due May 1, 1894, . £826,600 At ...... §4.86.66

§4,022,648 90

Dollar Bonds, — Dated May 7, 1864, due May 1, 1894, . 4,379,500 00 8,402,148 90 Massachusetts War Fund Loan, Five pier Cent. Sterling Bonds, Dated July 1, 1869, due July 1, 1889, . £206,600 At ...... §4.86.65 I [ 1,005,418 90

Troy & Greenfield Railroad Sterling Bonds. (Interest at five per cent., payable in London.) Issued. Due. July 1, 1869, July 1, 1889, . . £413,300 Oct. 1, 1859, Oct. 1, 1889, . . 29,300

Oct. 1, 1860, Oct. 1, 1890, . . 62,700 July 1, 1871, July 1, 1891, . . 743,500

Jan. 1, 1876, Jan. 1, 1895, . . 309,500 £1,558,300 At $4.86.65

$7,583,466 95 Amount carried forward, 20 1889.] HOUSE —No. 43. 153

Statement XII. Debts and Liabilities in Detail.

DEBTS AND LIABILITIES IN DETAIL Continued.

Amount brought forward , ...... $13,026,297 20 Dollar Bonds. (Interest at five per cent., payable in Boston.) Issued. Due. April 1,1860, April 1, 1890, . $200,000 00 April 1, 1861, April 1, 1891, . 216,500 00 April 1, 1868, April 1, 1893, . 200,000 00 Oct. 1,1868, Oct. 1,1893,. 465,000 00

July 1, 1868, July 1, 1893, . 400,000 00 Oct., 1864, to Mar., 1865, Oct, 1,1898, . 85,000 00 July 1, 1864, July 1, 1894, , 800,000 00 July 1, 1875, July 1, 1895, . 1,800,000 00 Sept. 1, 1877, Sept. 1,1897, . 370,000 00

$3,536,500 00 Total Troy and Greenfield Railroad

Bonds, . . 11,119,966 95 Worcester Lunatic Hospital Loan, Five per Cent. Issued. Due. May 1, 1875, May 1, 1895, . . $760,000 00 Sept, 1, 1876, Sept. 1, 1896, . . 350,000 00 1,100,000 00

Danvers Lunatic Hospital Loan, Five per Cent. Issued. Due. Jan. 1, 1874, Jan. 1, 1894, . . $650,000 00 July 1, 1874, July 1, 1894, . . 250,000 00 Sept. 1, 1876, Sept. 1, 1896, . . 450,000 00 Sept. 1, 1877, Sept. 1, 1897, . . 150,000 00 1,500,000 00 Harbor Loan Improvement , Five per Cent. Issued. Due. Sept. 1, 1876, Sept. 1, 1896, 300,000 00 State Prison Loan (New), Five per Cent. Dated Jan. 1, ’75, due Jan. 1, ’95, sterling, £267,000 00 At $4.86.66 1,299,355 50 Coast Defence Loan, 1863,Five per Gent. Bonds duo July 1, 1883, 6,000 00

Total Funded Debt, . $28,361,619 65

Amount carried . . forward, .... $28,351,019 65 154 AUDITOR’S REPORT. [Jan.

Statement XII. Debts and Liabilities in Detail.

DEBTS AND LIABILITIES IN DETAIL Concluded.

Amount brought forward, ...... $28,351,619 65

State House Loan, due 1901 (unfunded), . . . 500,000 00

Sums due from the Treasury, and not called for, Dec. 31,1888.

Interest on Troy & Greenfield R. R. Loan, $250 00 Danvers Hospital Loan, . . 1,200 00 Coast Defence Loan, . . 1,226 00 Bounty Fund Loan, . . 6,162 50 $8,837 50 Dividends from Insolvent Cor-

porations, . . . . $8 36 Board of Education, Members’ Travel, 8 90 Burial of Paupers, . . . 10 00 Medical Examinations and In- quests, 15 00 Inspector of Charities, . . 40 32 Temporary Support of Paupers, 56 00 State and Military Aid, . . 1,742 50 l,BBl 08 10,718 58

Total Debts and Liabilities, ...... $28,862,338 23 1889.] HOUSE No. 43. 155

Statement XIII. Funds and Income, etc.

STATEMENT No. XIII. FUNDS, THE INCOME OF WHICH IS SPECIFICALLY APPROPRIATED.

Detail 281 Harbor Compensation Fund, . . . . i $178,264 16 283 Massachusetts School Fund, . . . • 2,709,725 82 284 Technical Educational Fund, Commonwealth’s Grant, 141,576 86 286 Technical Educational Fund, United States

Grant, ...... 219,000 00 286 Todd Normal School Fund, 12,100 00 287 Rogers Book Fund, 1,000 00

Other Funds. 282 Commonwealth’s Flats Improvement Fund, . 37,657 24 $3,299,322 07 Add market value, 300,000 00 $3,599,322 07 Lyman School Funds. In hands of Treasurer of the Institution, . . , 58,631 81 Lands in Boston Harbor and Sundry Funds brought forward, i 29,910,608 84 Total Productive Property of the Commonwealth, ||38,568,562 72

STATEMENT No. XIV. TRUST FUNDS IN DETAIL.

Detail. | j j 281 ] Harbor Compensation Fund, j $75,000 00 { City, County and Town Scrip, . ; 60,000 00 Harbor Loan Bonds, . . . 53,264 16 Cash, 1178,264 16

283 Massachusetts School Fund.

Boston & Albany Railroad Bonds, $1,852,000 00 County, City and Town Scrip, . ! 778,810 00 ; State of New Hampshire Bonds, . ! 1,900 00 i Cash, j 77,015 32 I 2,709,725 32

Amount carried forward, . . . . j $2,887,989 48 156 AUDITOR’S REPORT. [Jan. ’B9.

Statement XIV. Trust Funds in Detail.

TRUST FUNDS IN DETAIL Concluded.

Detail. Amount brought forward ,. . j . . . $2,887,989 48 284 Technical Educational Fund, j Commonwealth’s Grant. Town-Notes, I $109,100 00 Cash, ; 32,475 36 ( 141,675 85 285 Technical Educational Fund, j United States Grant. j j

Roston & Albany Railroad Bonds, 219,000 00 No Cash. i

286 Todd Normal School Fund.

Town and City Scrip, . . . $9,250 00 Cash, j 2,850 00 | i [ 12,100 00 287 Rogers Book Fund. Cash, | I 1,000 00

Commonwealth Flats Im- provement Fund. Notes and Mortgages, . . . I $3,570 00

. . . . . Cash, . j 84,087 24 . 37,657 24 I

Total Trust Funds, ...... $8,299,823 07

Recapitulation.

Total Amount of Sinking Funds, j as per Statement XL, . . i523,235,608 84 Total Amount of Trust Funds, . j 3,299,822 07 I Total Amount of Securities in the Sinking and Trust Funds,. . ,$26,624,930 191

Total Amount of Cash in the j above-Funds, . . . >. $2,144,409'51